CPA Exam Pass Rate

CPA Exam Pass Rate

历史, the average CPA exam passing rates for each section have been around 50 百分. 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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概观


Latest CPA Exam Pass Rate

2019 合格率通过考试科

SectionQ1Q2Q3Q4
AUD48%55%52%48%
BEC58%59%63%59%
44%49%50%41%
REG50%58%58%56%

这里的所有部分得分为过去七年的概述. 你可以看到,已经出现了一些起伏, 但总体而言,它已经相当一致.

5-Year History of CPA Exam Pass Rates

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

注册会计师考试通过率

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.

随着新 2017 考试变化 并更新到 考试计划, 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.

让我们来看看每个单独考试部分.

AUD Passing Rates

这里的一个图 审计 exam passing rates for the last 5 年份.

AUD Section 5-Year History by Quarter

如你看到的, there is a slight downward trend in AUD scores over the past several years. 出奇, 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. 例如, 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

这里的一个图 商业环境和概念 exam passing rates for the last 5 年份.

BEC Section 5-Year History by Quarter

In the past 5 年份, candidates have performed better on BEC than any other exam. 这多少有些令人吃惊,因为许多考生往往与BEC的书面沟通模拟奋斗. 本注册会计师考试部分是最没有技术, 然而.

This increasing trend is a great morale booster for candidates getting ready to sit for BEC. 它具有最高的合格率,因为 2010!


FAR Passing Rates

这里的一个图 财务会计与监管 exam passing rates for the last 5 年份.

FAR Section 5-Year History by Quarter

有一个小幅下降的趋势, 但没有什么太严重. FAR是最长,最技术的所有考试, 所以你会希望它有一定程度的负得分趋势. 高得分 2016 仅仅是 48%. 这是过去七年来最低高.

该 2017 FAR考试可能会表现出一定的变化, 然而. 由于中注协从选择题移开, 考生要练模拟多. 不幸, 这是很多考生谁善于多选题坏消息.


REG Passing Rates

这里的一个图 法规考试 passing rates for the last 5 年份.

REG Section 5-Year History by Quarter

法规成绩一直相当稳定,在过去几年中. 这种趋势可能会通过考试的信息缺乏变化来解释. 与FAR其中附加IFRS信息保持蔓延到考试, REG始终专注于联邦税收.

反过来, 税法总是在变化. 从而, 覆盖在调节部分的材料总是在变化,以及. 许多考生也觉得这部分困难的,因为它涉及到大量的记忆量很少的逻辑连接. 例如, there is no reason why the standard deduction is its current amount. You just have to know it.


为什么会出现季节性趋势?

Average Pass Rates by Quarter

我相信你已经注意到,所有这些图的外观与在第四节的得分大幅下降相似. 没有, 中注协不会在第二和第三季度进行考试真的很难在第四季度,更容易. 也没有从州会计委员会全国协会的一些阴谋 (引诱) 降低注册会计师考试通过率在今年年底. 该考试是一样的全年.

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? 最明显的答案是, 没有. 该考试是一样的全年. 你应该根据自己的个人日程,并把在学习时间安排能力考试.

例如, 如果你在公共会计工作, 第一季度可能不是一个很好的季度取一. 在报税季节你会忙不过来学习. 这将是一个更好的主意,等到夏天下来几个月淘汰几节.

趋势并不重要. 你需要专注于你自己,你能做些什么.


How to Increase Your CPA Exam Score and Pass Rate

我可以给你增加你的分数和注册会计师考试合格率的建议最好的一块是获得一个合适的CPA复习课程,并坚持下去. 通过考试的最简单和最快的方式是获得CPA学习指南符合你的学习方式,简单地通过它.

留专用,并通过你用料做工,你会在你考试当天准备. 如果您还没有挑选了复习课程还, 看看我的评论. 我回顾所有的顶级课程, 所以你可以找到一个会为你工作.

肯尼斯·W ^. 博伊德

肯尼斯·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, 审计, 报税和学院教授. 今天, Ken continues to use those finely tuned skills to educate students as a professional writer and teacher.