CPA Exam Pass Rate

CPA Exam Pass Rate

تاريخي, the average CPA exam passing rates for each section have been around 50 سيڪڙو. According to the AICPA, at least half of the CPA candidates who take the Certified Public Accountant exam each quarter fail their exam part.

This isn’t an encouraging statistic by any means if you are looking to take the exam, but don’t give up. There’s hope!

Let’s look at the passing rate for all four sections of the CPA exam and shed some light on the trends!

جي مٿي پي جي نظرثاني ڪورس ڏسو
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Overview


Latest CPA Exam Pass Rate

2019 Pass Rates by Exam Section

SectionQ1Q2Q3Q4
AUD48%55%52%48%
BEC58%59%63%59%
پري44%49%50%41%
REG50%58%58%56%

Here’s an overview of all the sections’ scoring for the last seven years. You can see that there have been some ups and downs, but the overall it has been pretty consistent.

5-Year History of CPA Exam Pass Rates

Takeaway: The FAR is the hardest part of the CPA exam.

CPA Exam Pass Rates

Takeaway: Pass rates for each of the sections has increased (great news!). The improvement in CPA review courses over the years is definitely a factor in this increase in pass rates.

With the new 2017 امتحان تبديليون and the updates to the Exam Blueprint, there’s bound to be a slight decrease in score release results over the next few quarters until CPA exam candidates get the hang of the new testing layout.

Let’s look at each individual exam section.

AUD Passing Rates

Here’s a graph of the Audit exam passing rates for the last 5 سال.

AUD Section 5-Year History by Quarter

توهان ڏسي سگهو ٿا ته جيئن, there is a slight downward trend in AUD scores over the past several years. ماٿيلي, AUD is the lowest scoring exam section out of the four. This might have to with the theoretical and vague nature of most auditing and attestation questions compared with other subjects.

Auditing tends to be more judgment based instead of clear-cut like other exams. مثال طور, there is only one correct tax deduction amount of REG. It’s not debatable. Whereas, AUD answers can be misinterpreted and misunderstood.


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BEC Passing Rates

Here’s a graph of the Business Environment and Concepts exam passing rates for the last 5 سال.

BEC Section 5-Year History by Quarter

In the past 5 سال, candidates have performed better on BEC than any other exam. This is somewhat surprising in that many candidates tend to struggle with the written communication simulations on BEC. This CPA exam section is the least technical, تنهن هوندي به.

This increasing trend is a great morale booster for candidates getting ready to sit for BEC. It has the highest pass rates since 2010!


FAR Passing Rates

Here’s a graph of the Financial Accounting and Regulation exam passing rates for the last 5 سال.

FAR Section 5-Year History by Quarter

There’s a slight downward trend, but nothing that is too serious. FAR is the longest and most technical of all the exams, so you would expect it to have somewhat of a negative scoring trend. The high score in 2016 was only 48%. This is the lowest high in the past seven years.

جي 2017 FAR exam will probably show some changes, تنهن هوندي به. Since the AICPA is moving away from multiple-choice questions, candidates will have to practice the simulations more. افسوس, this is bad news for a lot of candidates who are good at MCQs.


REG Passing Rates

Here’s a graph of the Regulation exam passing rates for the last 5 سال.

REG Section 5-Year History by Quarter

Regulation scores have been pretty stable over the past several years. This trend might be explained by the lack of information changes in the exam. Unlike FAR where additional IFRS information keeps creeping into the exam, REG consistently focuses on federal taxation.

Conversely, the tax code is always changing. اهڙيء طرح, the material covered on the Regulation section is always changing as well. Many candidates also find this section difficult because it involves a lot of memorization with very little logical connections. مثال طور, there is no reason why the standard deduction is its current amount. توهان صرف اهو معلوم ڪرڻ آهي.


ڇو جو هڪ موسمي رجحان نه آهي?

Average Pass Rates by Quarter

مون کي پڪ توهان محسوس ڪيو آهي انهن گراف جي موڪليل چوٿين ٽه ماهي متاثر ۾ هڪ وڏي بوند سان ملندڙ جلندڙ نظر ته آهيان. نه, جي AICPA ۽ 4th ٽه ماهي ۾ حقيقت ۽ محنت جي امتحان ڪر نه ڪندو آھي ته 2nd ۽ 3rd مھماني ۾ آسان. ۽ نڪي ڪو Accountancy جي رياست شڪيل جي قومي انجمن کان ڪجهه سازش آهي (decoy) سال جي آخر ۾ ڍرو پي لڪ جي شرح لاء. امتحان سڀ سال جي ساڳئي آهي.

I think the difference in scoring is simply because people are busier during the holiday season in the 4th quarter and don’t put in enough time to study, so they perform poorly.

I passed FAR and BEC in the 4th quarter. My passing score letter was the best Christmas present I could have asked for that year. 🙂


Should I schedule my exam based on the pass rate trends? The obvious answer to that is, no. امتحان سڀ سال جي ساڳئي آهي. توهان پنهنجي ذاتي شيڊول ۽ مطالعي وقت ۾ وجهي صلاحيت جي بنياد تي امتحان شيڊول گهرجي.

مثال طور, توهان عوام اڪائونٽنگ ۾ ڪم جيڪڏھن, جي پهرئين ٽه ماهي هڪ حصي وٺڻ لاء هڪ سٺي لڏ نه ٿي ٿئي. توهان تعليم حاصل ڪرڻ لاء ٽيڪس جي مند دوران ڏاڍو خوش ٿي ويندس. اهو ئي مهينن اونهاري ۾ نازل ايتري قدر جو انتظار ڪرڻ لاء چند حصا ٻاهر سچيء ڪرڻ لاء هڪ بهتر خيال ٿئي ها.

گڻ ڪوئي نه ٿا. تون پنهنجو پاڻ تي ڌيان ڏيڻ لاء ضروري آهي ۽ جيڪي اوھين ڪندا ڪرڻ جي قابل آهن.


ڪيئن توهان جي پي جو امتحان ايڊليڊ ۽ لڪ جو تناسب وڌي لاء

نصيحت جو بهترين پيس آء جي شرح ڪارڻ پنهنجي ايڊليڊ ۽ پي امتحان ۾ اضافو ڪرڻ لاء توهان کي ڏئي سگهن ٿا هڪ مناسب پي جائزو ورتائون حاصل ڪري ۽ ان سان لٺ کي آهي. جو امتحان پاس ڪرڻ لاء ته تمام سڌو ۽ تيزترين واٽ جي پي مطالعي جو گائيڊ ته اوھان جي سکيا انداز سان ملي وڃ ۽ رڳو ان جي ذريعي وڃڻ آهي.

توهان جو مواد ذريعي وقف ۽ ڪم رهو ۽ توهان کي توهان جي امتحان ڏينهن تي تيار ڪيو ويندو. توهان ڪنهن ڏکيائي جي هڪ جائزو ڪورس ڪڍي نامعلوم نه ڪيو آهي ته, منهنجو ويچار تي نظر. مون کي تمام مٿي-بدعنواني تي ڪورس جو جائزو, پوء اوھان کي هڪ ته اوھان لاء ڪم ڪندو ڏسي سگهو ٿا.

Kenneth اوله. Boyd

Kenneth اوله. Boyd is a former Certified Public Accountant (پي) and the author of several of the popular "For Dummies" books published by John Wiley & Sons including 'CPA Exam for Dummies' and 'Cost Accounting for Dummies'.

Ken has gained a wealth of business experience through his previous employment as a CPA, Auditor, ٽيڪس Preparer ۽ ڪاليج جي پروفيسر. Today, Ken continues to use those finely tuned skills to educate students as a professional writer and teacher.