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 Q3 2025, AUD and REG sections showed modest improvement compared to the previous quarter, while the others experienced slight declines. Overall, pass rates appear to be continuing their trend of normalizing following the changes introduced by the CPA Evolution.
| 2025 CPA Pass Rates by Section* | ||||
|---|---|---|---|---|
| Section | Q1 | Q2 | Q3 | Cumulative |
| AUD | 44.30% | 49.05% | 50.03% | 48.01% |
| FAR | 41.67% | 43.52% | 43.07% | 42.80% |
| REG | 62.03% | 63.58% | 66.05% | 63.94% |
| BAR | 37.64% | 47.26% | 39.46% | 42.55% |
| ISC | 61.23% | 71.96% | 66.91% | 68.21% |
| TCP | 74.94% | 80.63% | 76.68% | 78.06% |
*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.
| 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 43% 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% |
*cumulative available data for current year
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.
| FAR CPA Exam Pass Rates | |
|---|---|
| 2019 | 46% |
| 2020 | 50% |
| 2021 | 45% |
| 2022 | 44% |
| 2023 | 43% |
| CPA Evolution | |
| 2024 | 40% |
| 2025* | 43% |
*cumulative available data for current year
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.
| REG CPA Exam Pass Rates | |
|---|---|
| 2019 | 56% |
| 2020 | 62% |
| 2021 | 60% |
| 2022 | 60% |
| 2023 | 58% |
| CPA Evolution | |
| 2024 | 63% |
| 2025* | 64% |
*cumulative available data for current year
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 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% |
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.
| 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% |
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% |
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)
Should I select a discipline based on pass rate data?
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.
How does UWorld calculate its 90% CPA Exam pass rate?
Is the CPA Exam curved?
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.
How can I pass the CPA Exam the first time?
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.
What happens if I fail the CPA Exam?
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
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.
