CPA exam pass rate: what is it by section?
Through the first two quarters of 2026 the CPA exam pass rate ran from 42.95% for FAR to 79.53% for TCP, according to the AICPA. AUD came in at 48.65%, BAR at 43.64%, REG at 66.78% and ISC at 67.45%. The pass mark is a score of 75 on a 0 to 99 scale, and scores are not curved.
In more detail
The AICPA publishes pass rates per section every quarter, not per person. A pass rate is the share of section scores that reached 75, so no single figure tells you how many candidates end up licensed. FAR and BAR sit lowest, in the low 40s. REG and ISC are around two thirds, and TCP, the tax discipline, is highest at about four in five.
The AICPA says the exam is scored and scaled so scores are comparable across test forms and over time, so it is not harder or easier to pass at different times. A move such as BAR going from 41.30% in Q1 2026 to 45.62% in Q2 means a different group of candidates was better prepared, not a different test.
Some review course providers advertise pass rates near 90%. Those figures describe their own customers, not all candidates, so they cannot be compared with the AICPA numbers below. For what makes the exam difficult, see how hard the CPA exam is.
CPA exam pass rates by section (AICPA, through Q2 2026)
| Section | 2025 full year | Q1 2026 | Q2 2026 | 2026 through Q2 |
|---|---|---|---|---|
| AUD | 48.21% | 47.80% | 49.38% | 48.65% |
| FAR | 42.12% | 43.46% | 42.47% | 42.95% |
| REG | 63.12% | 66.65% | 66.87% | 66.78% |
| BAR | 41.94% | 41.30% | 45.62% | 43.64% |
| ISC | 67.79% | 66.79% | 67.98% | 67.45% |
| TCP | 77.65% | 79.28% | 79.75% | 79.53% |
Step by step
- 1
Find your section in the table. Treat its rate as context, not a forecast, because your result depends on how you prepare.
- 2
Sit one section at a time and book it only when your practice scores are consistently at or above the pass mark.
- 3
Spend most of your hours on multiple-choice sets and task-based simulations under exam timing.
- 4
If you miss, read the Candidate Performance Report the AICPA sends after a failed section and aim your next round at the weak areas.
How StudyPDF helps
StudyPDF turns your review notes and course material into flashcards, quizzes and timed practice exams, each answer linked to the page it came from. Your mastery per concept shows which topics a section still costs you points on, so you drill the weak ones first.
See also
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More questions
What is the passing score on the CPA exam?
75 on a scale from 0 to 99 for each section. It does not mean 75 percent of questions correct, and scores are not curved.
Which CPA section has the lowest pass rate?
FAR and BAR. Through Q2 2026 FAR was 42.95% and BAR 43.64%, the two lowest. In 2025 BAR was 41.94% and FAR 42.12%.