CPA Exam Pass Rates 2025-2026: What You Need to Know

Understanding CPA exam pass rates helps you set realistic expectations and plan your study strategy. Here's what the latest data tells us.

Current Pass Rates by Section (2025 Cumulative)

What These Numbers Mean

The pass rates tell an important story: most first-time candidates don't pass on their first attempt. This isn't a reflection of intelligence - it's the nature of a rigorous professional exam.

Core Sections Analysis

FAR (Financial Accounting & Reporting) - ~42%

FAR has the lowest pass rate among core sections for good reason:

• Broadest content coverage of any section
• Includes governmental, nonprofit, and for-profit accounting
• Requires memorizing complex rules and their exceptions
• Many candidates underestimate the time needed

If you're planning your study order, consider that FAR's low pass rate reflects its difficulty, not just its content volume.

AUD (Auditing & Attestation) - ~48%

AUD challenges candidates because:

• Heavy emphasis on professional judgment
• Requires understanding audit procedures in context
• Many questions are scenario-based
• Can't just memorize - must apply concepts

REG (Regulation) - ~63%

REG has the highest core section pass rate because:

• Content is more straightforward (rules-based)
• Tax law, while extensive, follows logical patterns
• Business law section is often overlooked but scoreable
• Candidates who work in tax have an advantage

Discipline Sections Analysis

TCP (Tax Compliance & Planning) - ~77%

TCP consistently has the highest pass rate of all sections:

• Builds on REG knowledge
• Many candidates choose TCP as their discipline section
• Tax professionals find it familiar
• Clear, rule-based content

ISC (Information Systems & Controls) - ~66%

ISC appeals to candidates with IT backgrounds:

• Second highest pass rate of all sections
• Those with IT experience find it manageable
• Growing field means more relevant practice material

BAR (Business Analysis & Reporting) - ~42%

BAR has the lowest pass rate among discipline sections:

• Combines elements of FAR with data analytics
• Requires deeper analysis skills
• Relatively new section with less practice material
• Many candidates underestimate its difficulty

Historical Trends

Pass rates have remained relatively stable over the years, with some notable patterns:

1. CPA Evolution (2024) caused initial dips as candidates adjusted to new format
2. Discipline sections initially had higher volatility as the question pool developed
3. Q1 historically lower - candidates rushing after busy season
4. Q3 typically highest - summer studying pays off

What Pass Rates Mean for Your Strategy

Don't Let Low Pass Rates Discourage You

A 40% pass rate doesn't mean only the top 40% of candidates can pass. It means:

• Many candidates are underprepared
• Some are testing their readiness without full preparation
• Retakers eventually pass (you just see their first attempt in the stats)

Use Pass Rates to Plan Study Time

Lower pass rate sections deserve more study hours:

Consider Pass Rates in Section Order

Some candidates prefer to:

• Start with FAR to tackle the hardest section with fresh energy
• End with TCP to finish strong with the highest pass rate
• Avoid BAR unless required (some career paths don't need it)

Factors That Contribute to Success

Pass rates are statistics. Your individual outcome depends on:

1. Adequate preparation time - Not rushing
2. Effective study methods - Active recall over passive reading
3. Practice questions - 2,000+ per section recommended
4. Consistent schedule - Small daily efforts beat weekend cramming
5. Mental preparation - Confidence matters on exam day

The Bottom Line

Pass rates provide context, not destiny. Candidates who study effectively, use quality materials, and maintain consistency often perform better than raw statistics suggest.

The question isn't whether you can pass - it's whether you're willing to put in the work required.