CPA Exam Pass Rate

CPA Exam Pass Rate

sajarahna, the average CPA exam passing rates for each section have been around 50 persen. 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 taun.

AUD Section 5-Year History by Quarter

Sakumaha anjeun tiasa tingali, there is a slight downward trend in AUD scores over the past several years. Surprisingly, 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. Contona, 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 taun.

BEC Section 5-Year History by Quarter

In the past 5 taun, candidates have performed better on BEC than any other exam. Ieu rada heran dina éta loba calon condong bajoang jeung simulasi komunikasi ditulis dina BEC. bagian ujian CPA Ieu teh sahenteuna teknis, kumaha oge.

trend ngaronjatkeun Ieu booster moral gede pikeun calon sia siap diuk pikeun BEC. Ieu boga ongkos lolos pangluhurna saprak 2010!


Tebih Ngoper Rates

Here’s a graph of the Akunting financial Aturan exam passing rates for the last 5 taun.

FAR Section 5-Year History by Quarter

Aya hiji trend handap slight, tapi euweuh nu teuing serius. Tebih teh pangpanjangna sarta paling teknis sadaya ujian, 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, kumaha oge. Since the AICPA is moving away from multiple-choice questions, candidates will have to practice the simulations more. lebar, 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 taun.

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. kituna, 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. Salaku conto, there is no reason why the standard deduction is its current amount. Anjeun ngan kudu nyaho eta.


Naha nya aya a Trend musiman?

Average Pass Rates by Quarter

Kuring yakin anjeun geus noticed yén sakabéh grafik ieu kasampak sarupa ku serelek badag dina skor saparapat kaopat. teu, nu AICPA henteu nyieun ujian estu teuas dina kuartal 4 sarta gampang dina suku 2nd na 3. Atawa aya sababaraha konspirasi ti National Association of Propinsi déwan ti Accountancy (decoy) pikeun nurunkeun ongkos lolos CPA di ahir taun. ujian téh sami sadayana sataun.

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. ujian téh sami sadayana sataun. Anjeun kudu ngajadwalkeun ujian dumasar kana jadwal pribadi sorangan jeung kamampuhna nempatkeun dina waktos ulikan.

Contona, lamun dianggo dina akuntansi umum, kuartal kahiji bisa jadi hiji saparapat alus nyandak bagian hiji. Anjeun bakal jadi teuing sibuk nalika usum pajeg ka diajar. Eta bakal janten gagasan hadé ngadagoan dugi usum panas handap bulan keur sambel kaluar sababaraha bagian.

Tren teu masalah. Anjeun kudu difokuskeun diri sarta kumaha anjeun bisa ngalakukeun.


Kumaha Ngaronjatkeun anjeun Score CPA Ujian na Pass Rate

Potongan best of nasihat abdi tiasa masihan anjeun ningkatkeun skor anjeun sarta CPA ujian ngalirkeun laju nyaéta pikeun meunangkeun Tangtu review CPA ditangtoskeun jeung lengket kalayan eta. Cara panggampangna tur panggancangna lulus ujian teh meunang hiji ulikan CPA pituduh nu cocog gaya learning anjeun sarta saukur ngaliwat eta.

Cicing dedicated tur dianggo ngaliwatan bahan anjeun jeung anjeun bakal disiapkeun dina poé ujian Anjeun. Upami anjeun teu acan ngangkat kaluar tangtu review acan, kasampak di ulasan kuring. Kuring marios sadayana kursus luhureun-dipeunteun, sangkan bisa manggihan hiji anu bakal dianggo pikeun anjeun.

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, auditor publik, Preparer pajeg na College Professor. Today, Ken continues to use those finely tuned skills to educate students as a professional writer and teacher.