How is the CPA Exam Scored and Graded?

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The CPA Exam has three core sections (AUD, REG, FAR) and candidates must choose from one of three discipline sections (TCP, BAR, ISC) for a total of four sections. It’s worth noting that BEC is no longer a CPA Exam section.

Each section of the exam is four hours long and candidates get a fifteen minute standardized break between the third and forth testlets.

CPA Exam scores are evaluated on a scale of 0 to 99 and to pass you must get a minimum of 75 points in every exam section. The CPA Exam is not scored based on percentages. For instance answering 75% of the questions on the exam correctly does not translate into a score of 75. Also, the score is not based on a curve either. Instead, your score reflects a weighted combination of scaled scores from multiple-choice and task-based simulations across the section. Scaled scores consider both correctness and question difficulty, with MCQ/TBS weighting varying slightly between sections.

The American Institute of Certified Public Accountants (AICPA) follows the Item Response Theory (IRT) for scoring. IRT is a known psychometric way for scoring used by many licensing and certification exams. If you pass or fail any particular section of the exam, you will receive a candidate performance report to evaluate your performance. The report will help you improve and score better in your next attempt.

CPA Exam Scoring Process

There are multiple factors that go into your CPA Exam scoring process that include:

Exam Structure and Weight Allocation
Pretested Questions
Varying Difficulty and Scoring of Questions

In order to get a passing score, you must perform well in all types of questions because of the pretesting questions and varying points assigned to each question based on difficulty. The exam will not let you get a passing score from one particular segment.

Exam Structure and Weight Allocation

The CPA Exam presents two different types of questions - multiple choice questions (MCQs) and task-based simulations (TBSs). The scores from each of these segments are combined to get your overall score. Written Communication is no longer a part of the CPA Exam in 2024.

Percentage Of Score Contributed By Item (Question) Type

Item Type	AUD	FAR	REG	BAR	ISC	TCP
Multiple-choice questions (MCQs)	50%	50%	50%	50%	60%	50%
Task-based simulations (TBSs)	50%	50%	50%	50%	40%	50%

Pretested Questions

The CPA Exam includes pretested questions that do not count towards your overall CPA Exam score. Pretested questions are placed by the AICPA to evaluate if the questions should be used in future exams. The sole purpose of putting pretested questions in the exam is to collect data. Pretested questions are in each section of the CPA Exam. These questions are similar to the questions that are being graded, and they are not marked as pretested, so it is advised to answer every question as if it will be counted in the overall exam score.

In each section of the CPA Exam

12 MCQs are pretested
1 TBS is pretested

Varying Difficulty and Scoring of Questions

CPA exam scoring is determined based on the difficulty level of the questions. This means that not every question has the same scoring weight. Each question is assigned a value depending on how difficult it is to answer. The difficulty level of the question is determined by the statistical analysis of candidate responses and then every question is assigned a numerical value. Therefore, the more difficult the question, the higher the numerical value.

CPA Exam Scaled Scores & Passing Score

The AICPA uses scaled scoring to evaluate candidate performance on the CPA Exam. A scaled score is only used when there is a chance of differences in difficulty in various segments of the exam. Scaled scoring is a little different from the regular scoring process. For example, if you scored 80 in a CPA Exam section, it does not necessarily mean that you have answered 80 questions correctly. Each question has a different numerical value based on the difficulty level. A simple question will have less value than a more difficult one. The purpose of calculating scores this way is to compare the results of different types of questions.

Once you are done with all the testlets, the scaled scoring system will evaluate the total number of correct answers and convert it into a new number that can be standardized.

In short, two major factors matter in a scaled scoring system.

The difficulty level of the question
Whether you have answered the question correctly or not

CPA Exam Section Question Types

Section	Content	Testlets
AUD	78 Multiple-choice questions 7 Task-based simulations	Testlet1 39 MCQs	Testlet2 39 MCQs	Testlet3 2 TBSs	Testlet4 3 TBSs	Testlet5 2 TBSs
FAR	50 Multiple-choice questions 7 Task-based simulations	Testlet1 25 MCQs	Testlet2 25 MCQs	Testlet3 2 TBSs	Testlet4 3 TBSs	Testlet5 2 TBSs
REG	72 Multiple-choice questions 8 Task-based simulations	Testlet1 36 MCQs	Testlet2 36 MCQs	Testlet3 2 TBSs	Testlet4 3 TBSs	Testlet5 3 TBSs
BAR	50 Multiple-choice questions 7 Task-based simulations	Testlet1 25 MCQs	Testlet2 25 MCQs	Testlet3 2 TBSs	Testlet4 3 TBSs	Testlet5 2 TBSs
ISC	82 Multiple-choice questions 6 Task-based simulations	Testlet1 41 MCQs	Testlet2 41 MCQs	Testlet3 1 TBSs	Testlet4 3 TBSs	Testlet5 2 TBSs
TCP	68 Multiple-choice questions 7 Task-based simulations	Testlet1 34 MCQs	Testlet2 34 MCQs	Testlet3 2 TBSs	Testlet4 3 TBSs	Testlet5 2 TBSs

AUD	78 Multiple-choice questions 7 Task-based simulations
Testlet1 39 MCQs	Testlet2 39 MCQs	Testlet3 2 TBSs	Testlet4 3 TBSs	Testlet5 2 TBSs
FAR	50 Multiple-choice questions 7 Task-based simulations
Testlet1 25 MCQs	Testlet2 25 MCQs	Testlet3 2 TBSs	Testlet4 3 TBSs	Testlet5 2 WC
REG	72 Multiple-choice questions 8 Task-based simulations
Testlet1 36 MCQs	Testlet2 36 MCQs	Testlet3 2 TBSs	Testlet4 3 TBSs	Testlet5 3 TBSs
BAR	50 Multiple-choice questions 7 Task-based simulations
Testlet1 25 MCQs	Testlet2 25 MCQs	Testlet3 2 TBSs	Testlet4 3 TBSs	Testlet5 2 TBSs
ISC	82 Multiple-choice questions 6 Task-based simulations
Testlet1 41 MCQs	Testlet2 41 MCQs	Testlet3 1 TBSs	Testlet4 3 TBSs	Testlet5 2 TBSs
TCP	68 Multiple-choice questions 7 Task-based simulations
Testlet1 34 MCQs	Testlet2 34 MCQs	Testlet3 2 TBSs	Testlet4 3 TBSs	Testlet5 2 TBSs

What Is The Highest & Lowest CPA Exam Score?

According to the AICPA, the minimum requirement of passing the CPA exam is 75 points in each section. The exam is scored out of 99, so the maximum/highest score can be 99 in each exam section.

How To Improve Your CPA Exam Score?

The CPA Exam is one of the most difficult professional accreditation exams. It requires many hours of study and dedication to pass. While there is no magic formula to score well on the exam, a few factors can improve your exam score.

Start Early: Start preparing for the exam as early as possible. The more time you have to prepare, the better your score will be. The aim is to start at least six months before the exam. Consider evaluating the weight of each topic in the AICPA Blueprints and then focusing on the most weighted topics for the exam.
Practice: A common mistake made CPA candidates is to only focus on the study materials and ignore the practice. In order to achieve the minimum passing score, you must set aside time to practice questions on a regular basis.
Active Learning: Active learning centers on the principle that you learn by doing. Practice and repetition enable you to master the concepts tested and retain information. That’s why our QBank features a large volume of questions from which you can create unlimited online practice tests that mimic the real exam.
Memory aids and spaced-repetition: The CPA Exam requires you to memorize a large volume of material. Use mnemonics to help you recall larger pieces of information. Learn and retain CPA Exam information with our digital flashcards and the spaced-repetition methodology.
Time management: Last but not the least, effective time management during your exam preparation and during your actual exam will help increase your overall score. Use the dynamic study plan in your UWorld CPA course to input your start and end date, and available study hours. Our algorithm will generate an optimized study plan tailored to your needs. Progress checkpoints and a smart scheduling tool help you stay on track. For exam day, create a time strategy outlining how much time it will take to complete one testlet. Practice this time strategy when you take exam sims so that you’ll be ready on exam day. Allocating time to each testlet before sitting for the exam will minimize anxiety and uncertainty.

FAQs

Are CPA Exam Scores Public?

While the process of obtaining a CPA license is a matter of public record, your individual pass/fail status on the CPA Exam remains confidential and your scores are confidential. No one can look up your score or how many times you have attempted the exam. Once you have taken the exam at a Prometric testing center, your exam data is sent to the AICPA. Then, the AICPA shares that information with NASBA. Lastly, NASBA delivers your score to your State Board of Accountancy.

How Long Does It Take To Get CPA Exam Scores?

Your CPA Exam scores are released by NASBA to your State Board of Accountancy according to the target release date timeline published on AICPA.

How To Transfer CPA Exam Scores From One State To Another State?

You are required to submit the Authorization for Interstate of Exchange of Examination and Licensure Information Form to the State Board of Accountancy where you sat and passed the exam. You can also request the same information online at NASBAstore.org.

Is the CPA Exam Graded On A Curve?

The CPA Examination is not curved. Every candidate needs to score 75 points in each section to pass the exam. The score of every candidate is entirely independent of other candidates.