CPA Exam Pass Rates | [Updated for 2025]

Explore current and historic CPA Exam pass rates by section, quarter, and university.
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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 Q2 2025, every section saw increased pass rates. This trend reveals that candidates are becoming better prepared. The recent rise in pass rates for Information Systems and Controls (ISC) and Business Analysis and Reporting (BAR) in the second quarter suggests candidates adapt quickly to these newer sections.

Meanwhile, Tax Compliance and Planning (TCP) continues to lead, indicating it remains the most approachable discipline.

2025 CPA Pass Rates by Section*
Section Q1 Q2 Q2 Gain Cumulative
AUD 44.30% 49.05% ▲ 4.75% 46.92%
FAR 41.67% 43.52% ▲ 1.85% 42.66%
REG 62.03% 63.58% ▲ 1.55% 62.89%
BAR 37.64% 47.26% ▲ 9.62% 43.32%
ISC 61.23% 71.96% ▲ 10.73% 68.69%
TCP 74.94% 80.63% ▲ 5.69% 78.57%

*source: AICPA

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.

What Does the Shift in CPA Pass Rates Mean for You?

The first year of CPA Evolution 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 falling below 40% in Q4 2024.
    • 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.
  • ISC showed steady improvement, suggesting that candidates are adjusting well to its newer material and format.
  • Q4 pass rates dipped across nearly all sections, a trend that may reflect burnout, holiday conflicts, or compressed study timelines.

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.
  • Don’t be afraid to choose a discipline based on your strengths, not just your job description.

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 47% in 2025 — suggesting it remains a moderately challenging section with stable difficulty.

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 43% in 2025 — confirming its reputation as one of the most difficult CPA Exam sections.

Regulation (REG)

REG has consistently been one of the strongest-performing sections, with pass rates rising under CPA Evolution from 58% in 2023 to 64% in 2025 — suggesting candidates are adapting well to its content and structure.

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 47% in Q2 — as candidates and educators began to adjust to its new demands.

Information Systems & Controls (ISC)

ISC showed strong momentum throughout CPA Evolution, climbing from 51% in early 2024 to an impressive 72% in Q2 2025 — indicating rapid candidate adaptation and possibly better-aligned prep resources over time.

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.

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 in 2023.

Ranking Institution 2023 CPA Exam Pass Rate
1 Northwestern College 94.3%
2 University of Wisconsin System 88.9%
3 University of Virginia 88.3%
4 Northwestern University 87.5%
5 Brigham Young University 85.3%
6 Augustana University 84.8%
7 Lehigh University 84.2%
8 University of Wisconsin-Madison 83.3%
9 Hillsdale College 83.3%
10 Wake Forest University 83.1%

*source: The NASBA Report on the CPA Exam: “Candidate Performance on the Uniform CPA Examination”

Join the 94% of UWorlders Who Pass the CPA Exam
Join the 94% of UWorlders Who Pass the CPA Exam

Frequently Asked Questions (FAQs)

Select a discipline section based on your education, experience, interests, and career goals rather than relying on perceived difficulty. AICPA has emphasized that a higher pass rate does not mean a section is easier for every candidate.
Students who meet all SmartPath™ targets have a 94% pass rate — well above the national average. This rate is based on self-reported CPA Exam results from students using our SmartPath Predictive Technology™, which sets progress and comprehension goals throughout their prep.
No, the CPA Exam is not curved. Scores are scaled based on question difficulty, but each candidate is graded against a consistent standard, not against other test-takers.
To pass the CPA Exam, you need to study strategically. Focus on mastering the exam structure, using high-quality prep tools, building a realistic study plan, actively reinforcing weak areas, and simulating real test conditions.
If you fail a section of the CPA Exam, you can retake it as many times as needed, but you must pass all 4 sections within a 30 or 36-month window, depending on your jurisdiction. Always check with your state board for specific timing rules.

Read More About the CPA Exam

CPA Exam Scoring

Find out everything you need to know about CPA Exam scoring, pass rates, and how the AICPA calculates passing scores.

CPA Exam Score Release Dates

Get updated AICPA score release dates and mark your calendar so you know exactly when to expect your results.

CPA Exams Study Guide

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

  1. 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.
  2. National Association of State Boards of Accountancy. “The Candidate Performance on the Uniform CPA Examination.” NASBA Report, https://nasbareport.com/. Accessed July 21, 2025.
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