The latest CPA Exam pass rates from the American Institute of Certified Public Accountants (AICPA), stacked alongside historical trends, give a clearer view of candidate performance under the new exam format. Use these insights as you map the order and timing of your exams.
2025 CPA Exam Pass Rates
In Q4 2025, pass rates in all of the core sections dipped as compared to the previous quarter, while the disciplines remained stable. This divergence is consistent with what the AICPA emphasizes about CPA Exam results: the exam is scaled and comparable across testing windows, and quarter-to-quarter pass-rate changes primarily reflect differences in candidate preparedness and mix rather than changes in exam difficulty.
| 2025 CPA Pass Rates by Section* | |||||
|---|---|---|---|---|---|
| Section | Q1 | Q2 | Q3 | Q4 | 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% |
*source: AICPA
REG experienced the most pronounced quarter-over-quarter decline (66.05% → 60.73%). Rather than indicating a structural shift, this movement is best interpreted as mean reversion following an unusually strong Q3, with Q4 results aligning more closely with REG’s typical post–CPA Evolution range. REG may also be more sensitive to timing effects than other core sections. Candidates navigating evolving tax law and monitoring future testable content timelines, including provisions tied to the One Big Beautiful Bill Act, may adjust when they sit for the exam, which can influence outcomes if candidates test before preparation is fully complete.
FAR also dipped in Q4 (43.07% → 40.20%), consistent with historical late-year testing dynamics. As the most content-dense and application-heavy core section, FAR performance can soften when candidates face compressed study timelines or competing obligations that limit sustained practice — particularly with task-based simulations.
AUD saw a smaller pullback (50.03% → 48.78%) that fits a similar pattern; because the section relies heavily on judgment, careful reading, and scenario-based application, even modest reductions in preparation consistency can affect outcomes.
In contrast, the discipline sections remained steady: TCP continued to post the highest pass rates overall, ISC held firm after earlier gains, and BAR ticked up slightly. This core-soft / discipline-steady pattern suggests Q4 was not a broad downturn, but a targeted adjustment among the core sections.
Viewed in full-year context, Q4 results closely track cumulative 2025 pass rates — AUD 48.21%, FAR 42.12%, REG 63.12%, BAR 41.94%, ISC 67.79%, and TCP 77.65% — supporting the broader conclusion that pass rates are continuing to stabilize under CPA Evolution.
What Q4 Means for Candidates Planning Their Next Section
Among the disciplines, TCP continues to post the highest pass rates (76.72% in Q4; 77.65% cumulative for 2025), reflecting strong overall performance — though success still depends on comfort with longer, scenario-based application rather than memorization alone. FAR remains the toughest core section (40.20% in Q4; 42.12% cumulative), reinforcing that this is where depth, repetition, and especially intensive task-based simulation (TBS) practice pay off most. REG, while still strong at 60.73%, showed meaningful quarter-to-quarter movement in Q4, a reminder not to over-index on pass rates alone; candidates should approach REG as a demanding section and prioritize TBS-style practice alongside multiple-choice questions.
How UWorld CPA Review Candidates Continue to Excel
While the national CPA Exam pass rates help illustrate overall trends, many individual candidates turn to structured review resources to support their preparation. UWorld CPA Review students have consistently achieved strong outcomes, with recent internal data showing that candidates who complete UWorld’s comprehensive study program pass at a 90% rate. Learn more about how this 90% pass rate is calculated and the criteria that must be met to achieve this level of success.
While national trends show how candidates performed overall, individual outcomes still come down to preparation and execution. One recent candidate shared how they approached exam prep using UWorld.
2024 CPA Exam Pass Rates
Since the launch of CPA Evolution in 2024, pass rates have shifted notably across sections. TCP consistently held the highest pass rate, while ISC showed steady improvement, suggesting growing familiarity with the new content.
In contrast, Financial Accounting and Reporting (FAR) and BAR emerged as the toughest sections, both falling below 40% by the fourth quarter — when overall performance dipped, likely due to end-of-year burnout or scheduling pressures.
| 2024 CPA Pass Rates by Section* | |||||
|---|---|---|---|---|---|
| Section | Q1 | Q2 | Q3 | Q4 | Cumulative |
| AUD | 44.63% | 46.58% | 47.80% | 43.54% | 45.79% |
| FAR | 41.92% | 40.58% | 39.82% | 36.80% | 39.59% |
| REG | 63.43% | 63.45% | 62.97% | 60.52% | 62.61% |
| BAR | 42.94% | 40.26% | 40.11% | 33.68% | 38.08% |
| ISC | 50.93% | 57.93% | 61.88% | 56.40% | 58.00% |
| TCP | 82.36% | 75.67% | 72.91% | 72.16% | 73.91% |
*source: AICPA
Historical CPA Exam Pass Rates
Pre-CPA Evolution pass rates aren’t directly comparable to current results due to major changes in the CPA exam’s structure, content, and testing methods. These historical figures are provided for reference only.
| Historical CPA Exam Pass Rates* | |||
|---|---|---|---|
| Section | 2021 Pass Rates | 2022 Pass Rates | 2023 Pass Rates |
| AUD | 48% | 48% | 47% |
| BEC | 62% | 60% | 47% |
| FAR | 45% | 44% | 42% |
| REG | 60% | 60% | 58% |
*source: AICPA
What Does the Shift in CPA Pass Rates Mean for You?
The first two years of CPA Evolution data has revealed wide variation in pass rates across sections — variation that can directly impact how you plan your exam strategy:
- TCP led the pack with the highest pass rates by far, making it the most approachable section for many candidates — even those without a tax background.
- FAR and BAR were the most difficult, both hovering around 42% in 2025.
- FAR became more concentrated with analysis-heavy content and is often taken first, before candidates have built testing momentum.
- BAR absorbed some of FAR’s former content, which has been especially challenging for candidates without strong accounting foundations.
If you’re still planning your exam order, these trends suggest a few smart moves:
- Consider tackling FAR early while coursework is fresh.
- Avoid stacking too many exams late in the year.
- Choose a discipline based on your strengths and career goals, not just on your current job description or current pass rates.
CPA Exam Pass Rates by Section
The section-level data below offers a closer look at how candidates are performing across each core and discipline-based exam area. By tracking year-over-year trends — especially before and after the CPA Evolution — you can get a better sense of which sections have become more challenging, which ones are stabilizing, and how pass rates may shift as candidate familiarity improves.
Auditing & Attestation (AUD)
AUD pass rates have gradually declined since 2020, dropping from a high of 53% to 46% in 2024 under CPA Evolution, with a slight rebound to 48% in 2025 — suggesting it remains a moderately challenging section with stable difficulty.
| AUD CPA Exam Pass Rates | |
|---|---|
| 2019 | 51% |
| 2020 | 53% |
| 2021 | 48% |
| 2022 | 48% |
| 2023 | 47% |
| CPA Evolution | |
| 2024 | 46% |
| 2025 | 48% |
Financial Accounting & Reporting (FAR)
FAR has seen a steady decline since 2020, falling from a high of 50% to a low of 40% in 2024 under CPA Evolution, with a slight recovery to 42% in 2025 — confirming its reputation as one of the most difficult CPA Exam sections.
| FAR CPA Exam Pass Rates | |
|---|---|
| 2019 | 46% |
| 2020 | 50% |
| 2021 | 45% |
| 2022 | 44% |
| 2023 | 43% |
| CPA Evolution | |
| 2024 | 40% |
| 2025 | 42% |
Regulation (REG)
REG has consistently been one of the strongest-performing sections, with pass rates rising under CPA Evolution from 58% in 2023 to 63% in 2025 — suggesting candidates are adapting well to its content and structure.
| REG CPA Exam Pass Rates | |
|---|---|
| 2019 | 56% |
| 2020 | 62% |
| 2021 | 60% |
| 2022 | 60% |
| 2023 | 58% |
| CPA Evolution | |
| 2024 | 63% |
| 2025 | 63% |
Business Analysis & Reporting (BAR)
BAR started as one of the toughest sections under CPA Evolution, with pass rates sliding to 34% by Q4 2024. However, it saw a significant rebound in 2025 — rising to 42% — as candidates and educators began to adjust to its new demands.
| BAR CPA Exam Pass Rates | |
|---|---|
| Q1 2024 | 43% |
| Q2 2024 | 40% |
| Q3 2024 | 40% |
| Q4 2024 | 34% |
| Q1 2025 | 38% |
| Q2 2025 | 47% |
| Q3 2025 | 39% |
| Q4 2025 | 42% |
Information Systems & Controls (ISC)
ISC showed strong momentum throughout CPA Evolution, climbing from 51% in early 2024 to an impressive 68% in 2025 — indicating rapid candidate adaptation and possibly better-aligned prep resources over time.
| ISC CPA Exam Pass Rates | |
|---|---|
| Q1 2024 | 51% |
| Q2 2024 | 58% |
| Q3 2024 | 62% |
| Q4 2024 | 56% |
| Q1 2025 | 61% |
| Q2 2025 | 72% |
| Q3 2025 | 67% |
| Q4 2025 | 68% |
Tax Compliance & Planning (TCP)
TCP has consistently held the highest pass rates across all sections, starting at 82% in early 2024 and maintaining strong performance into 2025 — making it the most approachable and candidate-friendly section under CPA Evolution.
| TCP CPA Exam Pass Rates | |
|---|---|
| Q1 2024 | 82% |
| Q2 2024 | 76% |
| Q3 2024 | 73% |
| Q4 2024 | 72% |
| Q1 2025 | 75% |
| Q2 2025 | 80% |
| Q3 2025 | 77% |
| Q4 2025 | 78% |
CPA Exam Pass Rates by University
The National Association of State Boards of Accountancy (NASBA) releases reports on CPA Exam pass rates at the top universities with accounting programs. Here are the top 10 programs with the highest CPA Exam pass rates, based on when this ranking was last published.
| Ranking | Institution (FICE) | Total First Time Candidates | 2024 Pass Rate | Average Score |
|---|---|---|---|---|
| 1 | University of Pennsylvania | 11 | 100.0% | 87.0 |
| 2 | Brigham Young University | 268 | 85.2% | 82.6 |
| 3 | Vanderbilt University | 16 | 83.3% | 81.4 |
| 4 | Touro College | 17 | 81.8% | 77.9 |
| 5 | Westfield State University | 10 | 81.3% | 78.2 |
| 6 | Augustana University | 13 | 80.0% | 79.2 |
| 7 | Creighton University | 62 | 79.7% | 80.6 |
| 8 | University of Notre Dame | 112 | 79.4% | 81.0 |
| 9 | Lehigh University | 63 | 78.4% | 78.4 |
| 10 | College of Mount Saint Vincent | 16 | 78.3% | 79.7 |
*source: The NASBA Report on the CPA Exam: “Candidate Performance on the Uniform CPA Examination”
Frequently Asked Questions (FAQs)
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Read More About the CPA Exam
Find out everything you need to know about CPA Exam scoring, pass rates, and how the AICPA calculates passing scores.
Get updated AICPA score release dates and mark your calendar so you know exactly when to expect your results.
Build a smarter CPA study plan by setting realistic goals, tracking your progress, and using adaptive tools that keep you focused, efficient, and on pace to pass.
CPA Exam Sections, Format & Content
Learn everything you need to know about the CPA Exam’s format, structure, and content for each section.
References
- American Institute of CPAs. “Learn More About CPA Exam Scoring and Pass Rates.” AICPA & CIMA, https://www.aicpa-cima.com/resources/article/learn-more-about-cpa-exam-scoring-and-pass-rates. Accessed July 21, 2025.
- National Association of State Boards of Accountancy. “The Candidate Performance on the Uniform CPA Examination.” NASBA Report, https://nasbareport.com/. Accessed July 21, 2025.
