Current statistics for all CPA exam sections including the new discipline options under CPA Evolution.
Last updated: 2025 Full Year (latest available) | Source: AICPA
Financial Accounting & Reporting
Heavy on governmental/nonprofit accounting and complex transactions. Requires consistent daily study.
Study FARAuditing & Attestation
Conceptual understanding is key. Focus on audit procedures and report modifications.
Study AUDRegulation
Tax rules change frequently. Use current-year materials and focus on basis calculations.
Study REGTax Compliance & Planning
Highest pass rate section. Emphasizes tax planning strategies and research skills.
Study TCPBusiness Analysis & Reporting
Combines technical accounting with data analytics. Strong in financial statement analysis.
Study BARInformation Systems & Controls
Second highest pass rate discipline. IT audit and cybersecurity knowledge is essential.
Study ISC| Year | FAR | AUD | REG | Notes |
|---|---|---|---|---|
| 2024 | 44.2% | 47.8% | 54.1% | Last year of legacy BEC section |
| 2023 | 43.5% | 46.9% | 55.2% | |
| 2022 | 44.8% | 47.5% | 56.8% | |
| 2021 | 47% | 49.1% | 59.9% | COVID exam accommodations |
| 2020 | 46.4% | 47.6% | 58.3% | COVID exam accommodations |
Note: 2025 introduced the new CPA Evolution exam format with discipline sections (TCP, BAR, ISC) replacing BEC. For a deeper analysis of these trends, read our CPA exam pass rates breakdown.
The cumulative pass rate across all sections typically ranges from 45-55%. This means roughly half of all exam attempts result in a passing score, though many candidates pass after multiple attempts.
FAR (Financial Accounting & Reporting) consistently has the lowest pass rate at around 42-45%. This is due to the breadth of content, including governmental, nonprofit, and complex corporate accounting topics.
Among discipline sections, TCP (Tax Compliance & Planning) has the highest pass rate at around 78%, followed by ISC at around 68%. Among core sections, REG has the highest pass rate at around 63%.
Most successful candidates take each section 1-2 times on average. It's common to fail one or more sections before passing all of them. The key is persistence and learning from each attempt.
Pass rates are relatively consistent throughout the year. Some candidates believe certain windows are easier, but AICPA data shows minimal variation between quarters.
Approximately 20-25% of candidates pass all sections on their first attempt. However, this varies significantly based on preparation quality and study time invested.
Candidates who follow a structured study plan with adequate practice pass at rates well above the national average. Explore CPA Academy for a structured path to exam day.
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