CPA Exam Pass Rates Explained: Trends, Insights, and What They Mean for You
Vaibhav Jain - Published On : Aug 21, 2025
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Vaibhav Jain
CPA Exam pass rates have shifted dramatically in recent years. After reaching decade-highs during the 2020 pandemic, the 2024 CPA Evolution brought the biggest structural change since computerization in 2004. The new Core + Discipline model has reshaped outcomes, with sections like TCP, ISC, and REG performing notably stronger. The AICPA cautions that direct comparisons with pre-2024 results are “not apples to apples,” underscoring how much the exam has evolved.
According to 2025 Q2 data: TCP (Tax Compliance and Planning) achieved an impressive 78.57% pass rate in Q1 2025, while FAR (Financial Accounting and Reporting) saw only 42.66% pass rate.
This blog explores the factors that affect CPA Exam pass rates. It also reveals the trends, insights, and what they mean for you. Whether you are a student planning certification paths or an accounting professional aspiring to break into global opportunities, you will find these insights helpful.
The exam's scoring system plays a significant role in determining success. The exam uses a scale from 0 to 99, and candidates need a minimum score of 75 to pass.
All the same, this score doesn't represent a percentage of correct answers. The score indicates the minimum knowledge level needed to become a licensed CPA.
As AICPA guidance explains, scoring is not curved, and there is no penalty for wrong answers. Each question is weighted based on difficulty, meaning answering harder questions correctly contributes more to your score
The exam sections typically split weights equally between MCQs and Task-Based Simulations at 50% each. The Information Systems and Controls (ISC) section stands out with MCQs at 60% and TBSs at 40% of the total score.
CPA Exam Section Question Counts
AUD: 78 MCQs and 7 TBSs (4 hours)
FAR: 50 MCQs and 7 TBSs (4 hours)
REG: 72 MCQs and 8 TBSs (4 hours)
BAR: 50 MCQs and 7 TBSs (4 hours)
ISC: 82 MCQs and 6 TBSs (4 hours)
TCP: 68 MCQs and 7 TBSs (4 hours)
More importantly, a psychometric model compares your performance to other candidates. The AICPA uses Item Response Theory to ensure fair scoring across different exam versions. Note that you should answer all questions since wrong answers don't carry penalties.
According to the AICPA, cumulative pass rates through the first two quarters of 2025 are:
| Section | Q1 | Q2 | Cumulative |
|---|---|---|---|
| AUD | 44.30% | 49.05% | 46.92% |
| FAR | 41.67% | 43.52% | 42.66% |
| REG | 62.03% | 63.58% | 62.89% |
| BAR | 37.64% | 47.26% | 43.32% |
| ISC | 61.23% | 71.96% | 68.69% |
| TCP | 74.94% | 80.63% | 78.57% |
Success rates stayed above historical averages through Q3 2020. The CPA Evolution implementation in 2024 created distinct patterns across six sections. REG stands out with the highest core section pass rate (60-63%), while FAR proves most challenging at 37-42%. It is a reminder that CPA exam passing rates differ widely depending on the section. These outcomes often shape future CPA job opportunities in India for candidates who aim to work in global markets.
Candidates must plan strategically since they need to pass three Core exams and one Discipline exam within 30 months after clearing their first section. The choice of discipline plays a vital role.
TCP shows the highest pass rates consistently (74.94-80.63% in 2025), which makes it an appealing option for candidates who want to build momentum. Historically, the CPA exam pass rate first time is much higher than retake rates, making your choice of section sequence crucial.
The best results come from dedicating 80-120 hours of focused study to each section. You should spread this preparation over 8-12 weeks. Success rates relate directly to preparation quality. The 2020 pandemic period proved this when candidates with extra study time scored higher in all components.
The AICPA has also noted that faster score-release windows are being introduced in 2025, giving candidates quicker feedback—an important advantage when managing the 30-month testing window.
The CPA Evolution model helps solve the profession's pipeline challenges and aligns with growing CPA career opportunities in areas like advisory, tax planning, and financial reporting. This broader appeal could help fill current staffing gaps while developing more specialized practitioners.
CPA Exam pass rates teach us that preparing for the exam requires more than just intelligence - it requires the right strategy, resources, and guidance. The right mix of discipline, expert-led coaching, and structured preparation, you can stay ahead of evolving exam trends and maximize your chances of clearing each section on the first attempt. Choosing the right CPA exam prep course can make all the difference in your success. Here's why MYCPE ONE Academy stands out as the smart choice for aspiring CPAs:
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First-time candidates pass at 51%, while those retaking it have a 39.3% CPA exam pass rate. The TCP is the strongest-performing section at 78.57%, while FAR is the most difficult at 42.66%.
Plan on 80-120 hours per section. Most people spread this over 8-12 weeks so they can really absorb the material and get enough practice problems in.
TCP is the easiest section (highest pass rate), while FAR remains one of the most difficult (along with BAR). Many candidates pick TCP first because it has a pass rate between 72 and 82 percent and helps boost confidence.
Yeah, there's a clear pattern here. Candidates under 22 have a 64.1% pass rate, but it drops to 43.5% for those over 30. That said, good preparation matters way more than age.
75 is what you need on each section. The scale runs 0-99, but don't think of it as a percentage - it measures whether you've got the skills they expect from a CPA.
Vaibhav is a Chartered Accountant with 15+ years of experience in finance education. He has trained over 8,000 finance professionals and helped 5,000+ students succeed in their exams.
Nitisha Jain 
Nitisha Jain 
Nitisha Jain