CPA Exam Pass Rates
Updated with AICPA Q1 2026 data
CPA Exam pass rates by section: 2026 Q1 and 2025 full-year results.
CPA Exam pass rates show how candidates performed by section, but they do not tell you what your result will be. Use the data to set expectations, pick a smart exam order, and give extra study time to lower-pass-rate sections like FAR and BAR.
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For Q1 2026, the highest CPA Exam pass rate was TCP at 79.28%, followed by ISC at 66.79% and REG at 66.65%. The lowest Q1 2026 pass rates were BAR at 41.30% and FAR at 43.46%. In full-year 2025 results, TCP also had the highest cumulative pass rate at 77.65%, while FAR and BAR were the lowest at 42.12% and 41.94%.
- Highest Q1 2026: 79.28% (TCP had the highest CPA Exam pass rate in Q1 2026).
- Lowest Q1 2026: 41.30% (BAR had the lowest Q1 2026 pass rate, just below FAR).
- Passing score: 75 (AICPA reports CPA scores on a 0-99 scale; 75 is required to pass).
2026 CPA Exam pass rates by section
The AICPA has published Q1 2026 pass rates. Since 2026 is not complete yet, the current cumulative number is the same as Q1 for each section.
| CPA Exam section | Section type | Q1 2026 pass rate | 2026 cumulative | Study takeaway |
|---|---|---|---|---|
| TCP | Discipline | 79.28% | 79.28% | Highest pass rate; still requires strong tax preparation. |
| ISC | Discipline | 66.79% | 66.79% | Strong pass rate, especially for candidates comfortable with systems and controls. |
| REG | Core | 66.65% | 66.65% | Highest Core pass rate in Q1 2026. |
| AUD | Core | 47.80% | 47.80% | Requires precise understanding of audit logic and reporting. |
| FAR | Core | 43.46% | 43.46% | Low pass rate reflects broad content volume and technical depth. |
| BAR | Discipline | 41.30% | 41.30% | Lowest Q1 2026 pass rate; choose BAR only if the content fits your strengths. |
2025 CPA Exam pass rates by quarter
Full-year 2025 is the best completed-year benchmark for current CPA Evolution pass-rate trends. The results show a consistent pattern: TCP, ISC, and REG had higher pass rates; FAR and BAR were the toughest sections by national pass rate.
| Section | Q1 | Q2 | Q3 | Q4 | 2025 cumulative |
|---|---|---|---|---|---|
| AUD | 44.30% | 49.05% | 50.03% | 48.78% | 48.21% |
| FAR | 41.67% | 43.52% | 43.07% | 40.20% | 42.12% |
| REG | 62.03% | 63.58% | 66.05% | 60.73% | 63.12% |
| BAR | 37.64% | 47.26% | 39.46% | 39.71% | 41.94% |
| ISC | 61.23% | 71.96% | 66.91% | 66.75% | 67.79% |
| TCP | 74.94% | 80.63% | 76.68% | 76.72% | 77.65% |
What CPA Exam pass rates actually mean
Pass rates are not your odds. A section pass rate is a national aggregate for attempts in that period. Your outcome depends on preparation quality, study time, retention, exam-day execution, and section fit.
A 75 is not 75% correct. AICPA reports scores on a 0-99 scale, but your score is not a raw percentage. It is a scaled score based on exam scoring rules.
The exam is not curved. Quarterly pass-rate changes do not mean one testing window was easier. AICPA says higher pass rates generally reflect better candidate preparation.
How to use CPA pass rates in your study plan
- Start with the right section order: Use pass rates with your background and schedule.
- Give FAR and BAR more runway: Lower pass rates signal that these sections usually need deeper practice, more review cycles, and more TBS preparation.
- Choose your Discipline by fit: Do not choose TCP, ISC, or BAR only by pass rate. Use your work background, strengths, and career path.
- Build a complete study system: Use resources to connect pass-rate expectations with daily study execution.
- Plan around score timing: Match your exam date with the CPA Exam score release schedule so retakes do not surprise you.
- Use visual explanations when stuck: Seek courses if a section feels text-heavy or hard to retain.
Pass rates should shape your plan, not scare you.
Use Universal CPA's visual lessons, practice support, and study guides to turn national pass-rate data into a practical path through your own exam sections.
CPA Exam pass rates FAQ
What are the latest CPA Exam pass rates? The latest AICPA data available on this page is Q1 2026. TCP had the highest Q1 2026 pass rate at 79.28%, while BAR and FAR had the lowest pass rates at 41.30% and 43.46%.
Which CPA Exam section has the lowest pass rate?
In Q1 2026, BAR had the lowest pass rate at 41.30%, followed by FAR at 43.46%. In full-year 2025, FAR and BAR were also the lowest sections by cumulative pass rate.
Which CPA Exam section has the highest pass rate?
TCP had the highest pass rate in both Q1 2026 and full-year 2025. The Q1 2026 TCP pass rate was 79.28%, and the 2025 cumulative TCP pass rate was 77.65%.
Does a low CPA Exam pass rate mean I should avoid that section?
No. A low pass rate means the section needs careful preparation, not that you should avoid it. FAR is a required Core section, and BAR may still be the right Discipline if your background fits the content.
Is the CPA Exam curved?
No. AICPA explains that CPA Exam scores are scaled and comparable across test forms and over time. A higher pass rate generally means candidates were better prepared, not that the exam was easier.
Is a CPA Exam score of 75 the same as 75% correct?
No. A score of 75 is the minimum passing score, but AICPA states that the reported CPA Exam score is not a percentage correct.