CPA Exam Pass Rate

CPA Exam Pass Rate

histori, the average CPA exam passing rates for each section have been around 50 liphesente tse. 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!

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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%
FAR44%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 exam changes 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 lilemo tse.

AUD Section 5-Year History by Quarter

Joalo ka ha u bona, there is a slight downward trend in AUD scores over the past several years. ho makatse hore ebe, 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. Mohlala, 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 lilemo tse.

BEC Section 5-Year History by Quarter

In the past 5 lilemo tse, candidates have performed better on BEC than any other exam. Sena ke a batla a ho makatse ka hore bonkgetheng a mangata ba loanela le ngotsoeng simulations le puisano e ka BEC. Karolo ena CPA tlhatlhobo ka ke se senyenyane botekgeniki, Leha ho le joalo.

Sena mokhoa eketseha ke moholo morale booster bakeng sa bonkgetheng ba itokisetsa ho lula bakeng sa BEC. Ho na le phahameng ka ho fetisisa sekgahla se fetisetsana kaha 2010!


FAR fetisetsa Rates

Here’s a graph of the Lichelete le boikarabello le Molawana exam passing rates for the last 5 lilemo tse.

FAR Section 5-Year History by Quarter

Ho na le o fokolang tlaase mokhoa, empa ha ho letho le hore bo tebile haholo. FAR ke telele ka ho fetisisa 'me botekgeniki fetisisa tsa litlhahlobo tsohle, 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.

The 2017 FAR exam will probably show some changes, Leha ho le joalo. Since the AICPA is moving away from multiple-choice questions, candidates will have to practice the simulations more. Ka bomalimabe, 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 lilemo tse.

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. Ka tsela eo, 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. Ka mohlala, there is no reason why the standard deduction is its current amount. U lokela ho tseba.


Ke hobane'ng ha ho na le mokhoa Seasonal?

Average Pass Rates by Quarter

Ke bonnete ba hore o hlokomela hore kaofela ha kerafo tsena sheba tšoanang le lerotholi le leholo ka bongata bone kotara. No, le AICPA ha etsa tlhatlhobo thata hlile ka kotara 4th ho le bonolo ka bolulong 2nd le 3rd. Leha e le hore ho na le ba bang ba bolotsana ho tswa Association National tsa Boards State ea bobalamatlotlo (decoy) ho theola CPA fetisetsana ditefello qetellong ea selemo. tlhatlhobo ho tšoana selemo kaofela.

Ke nahana hore ho se tšoane ha bona maduo ke hobane feela batho ba busier nakong ea matsatsi a phomolo ka kotara 4th 'me u se ke ua beha ka nako e lekaneng ea ho ithuta, kahoo ba ile ba phetha hampe.

Ke ile ka feta FAR le BEC ka kotara 4th. Ka e ntse e feta lintlha lengolo e neng e le molemo ka ho fetisisa Christmas hona joale ke ne ke kōpile ho selemo hore. 🙂


Na ke lokela ho etsa kemiso ea tlhatlhobo ea ka e thehiloeng mekhoa fetisetsana sekhahla? Totobetseng Karabo ke hore, ha ho na. tlhatlhobo ho tšoana selemo kaofela. O lokela ho etsa kemiso ea litlhahlobo e thehiloeng ipatlele kemiso ea hao ea botho le bokhoni ba ho beha ka nako ho ithuta.

Mohlala, ha u sebetsa ka boikarabello setjhaba, le kotara pele a se ke a ba le kotara le utloahalang la ho nka karolo ya. O tla ba phathahane haholo nakong ea lekhetho ho ithuta. E ka ba ntho e molemo ho ema ho fihlela lehlabula fatše likhoeli ho kokota tsoa likarolo tse seng kae.

Trends se na taba. O hloka ho nahana ka le wena le seo u khonang ho se etsa.


Tsela ea ho Eketsa hao CPA tlhatlhobo Score le Pass Rate

The sengoathoana molemo ka ho fetisisa ka keletso ke ka u fa ho eketsa lintlha tsa hao le CPA tlhatlhobo feta sekhahla ke ho fumana e loketseng CPA tlhahlobo 'nete hore le ho khomarela le eona. The tsela ee motlhofo ya le lebelo ka ho fetisisa ho feta tlhatlhobo ke fumana thuto ea CPA tataiso eo e lumellana ho ithuta mokhoa oa ho ngola oa hao le feela ho ea ka eona.

Lula ea inehetseng le ho sebetsa ka thepa ea hao 'me o tla ka lokisoa ka letsatsi la hau le tlhatlhobo. Haeba u sa nka tsoa ka tlhahlobo mpenza leha ho le joalo, sheba ulasan pelanggan ka. Ke hlahloba le dithuto tsohle holimo-rated, hore o tle o ka fumana e 'ngoe e tla sebetsa bakeng sa ho u.

Kenneth w. Boyd

Kenneth w. Boyd is a former Certified Public Accountant (CPA) 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, Mohlahlobi, Lekhetho Preparer le College Professor. Today, Ken continues to use those finely tuned skills to educate students as a professional writer and teacher.