The CPA Exam consists of 3 core sections (AUD, REG, FAR) and candidates must select 1 of 3 discipline sections (TCP, BAR, ISC), for a total of 4 sections.
Each section of the exam is 4 hours long, and candidates get a 15-minute standardized break between the 3rd and 4th testlets.
CPA Exam scores are evaluated on a scale of 0 to 99. Candidates must get a minimum of 75 points in every exam section to pass. 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. Instead, your score reflects a weighted combination of scaled scores from multiple-choice questions (MCQs) and task-based simulations (TBS) 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 allow you to achieve a passing score in 1 particular segment.
Exam Structure and Weight Allocation
The CPA Exam presents 2 different types of questions: multiple-choice questions (MCQs) and task-based simulations (TBS). The scores from each of these segments are combined to get your overall score.
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 (TBS) | 50% | 50% | 50% | 50% | 40% | 50% |
Pretested Questions
The CPA Exam includes pretested questions that do not count toward 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 ones being graded, and since they are not marked as pretested, it is advisable 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 based on its difficulty. The difficulty level of the question is determined by statistical analysis of candidate responses, and each question is then assigned a numerical value. Therefore, the more difficult the question, the higher the numerical value.
CPA Exam Scaled Scores and Passing Score
The AICPA uses scaled scoring to evaluate candidate performance on the CPA Exam. A scaled score is used only when there is a chance of differences in difficulty across various segments of the exam. Scaled scoring differs slightly 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 have completed all the testlets, the scaled scoring system will evaluate the total number of correct answers and convert it into a standardized score.
In short, 2 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 TBS |
Testlet4 3 TBS |
Testlet5 2 TBS |
| FAR | 50 Multiple-choice questions 7 Task-based simulations |
Testlet1 25 MCQs |
Testlet2 25 MCQs |
Testlet3 2 TBS |
Testlet4 3 TBS |
Testlet5 2 TBS |
| REG | 72 Multiple-choice questions 8 Task-based simulations |
Testlet1 36 MCQs |
Testlet2 36 MCQs |
Testlet3 2 TBS |
Testlet4 3 TBS |
Testlet5 3 TBS |
| BAR | 50 Multiple-choice questions 7 Task-based simulations |
Testlet1 25 MCQs |
Testlet2 25 MCQs |
Testlet3 2 TBS |
Testlet4 3 TBS |
Testlet5 2 TBS |
| ISC | 82 Multiple-choice questions 6 Task-based simulations |
Testlet1 41 MCQs |
Testlet2 41 MCQs |
Testlet3 1 TBS |
Testlet4 3 TBS |
Testlet5 2 TBS |
| TCP | 68 Multiple-choice questions 7 Task-based simulations |
Testlet1 34 MCQs |
Testlet2 34 MCQs |
Testlet3 2 TBS |
Testlet4 3 TBS |
Testlet5 2 TBS |
| AUD | 78 Multiple-choice questions 7 Task-based simulations |
||||
| Testlet1 39 MCQs |
Testlet2 39 MCQs |
Testlet3 2 TBS |
Testlet4 3 TBS |
Testlet5 2 TBS |
|
| FAR | 50 Multiple-choice questions 7 Task-based simulations |
||||
| Testlet1 25 MCQs |
Testlet2 25 MCQs |
Testlet3 2 TBS |
Testlet4 3 TBS |
Testlet5 2 TBS |
|
| REG | 72 Multiple-choice questions 8 Task-based simulations |
||||
| Testlet1 36 MCQs |
Testlet2 36 MCQs |
Testlet3 2 TBS |
Testlet4 3 TBS |
Testlet5 3 TBS |
|
| BAR | 50 Multiple-choice questions 7 Task-based simulations |
||||
| Testlet1 25 MCQs |
Testlet2 25 MCQs |
Testlet3 2 TBS |
Testlet4 3 TBS |
Testlet5 2 TBS |
|
| ISC | 82 Multiple-choice questions 6 Task-based simulations |
||||
| Testlet1 41 MCQs |
Testlet2 41 MCQs |
Testlet3 1 TBS |
Testlet4 3 TBS |
Testlet5 2 TBS |
|
| TCP | 68 Multiple-choice questions 7 Task-based simulations |
||||
| Testlet1 34 MCQs |
Testlet2 34 MCQs |
Testlet3 2 TBS |
Testlet4 3 TBS |
Testlet5 2 TBS |
|
What Is the Highest and 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 licensure 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.
The CPA Exam is one of the most difficult professional licensure 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 6 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 by CPA candidates is focusing solely on study materials and neglecting practice. In order to achieve the minimum passing score, you must set aside time to practice questions on a regular basis.
- Implement 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 Question Bank (QBank) features a large volume of questions from which you can create unlimited online practice tests that mimic the real exam.
- Use Memory Aids and Spaced Repetition: The CPA Exam requires you to memorize a large volume of material. Learn and retain CPA Exam information with our digital flashcards and the spaced-repetition methodology.
- Manage Time: Last but not 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 Review Course to input your start and end dates, as well as your 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 that outlines how much time it will take to complete each testlet. Practice this time strategy when you take mock exams so that you’ll be ready on exam day. Allocating time to each testlet before sitting for the exam will minimize anxiety and uncertainty.
Frequently Asked Questions (FAQs)
Are CPA Exam scores public?
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 do I transfer CPA Exam scores from 1 state to another?
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 must score at least 75 points in each section to pass the exam. The score of every candidate is entirely independent of other candidates.
Read More About the CPA Review Exam
CPA Exam Pass Rates
Look up CPA exam pass rates over the years and gain some insight into what to focus on as you prepare for the exam.
CPA Exam Score Release Dates
Learn when the AICPA releases the CPA Exam scores and how to access your scores on Score Release day.
CPA Exam Sections, Format & Content
Get all the information you need about the CPA Exam’s format, structure, and content for each exam section.
CPA Exam Changes
Want to know the latest CPA Exam changes? Here is a detailed overview of the CPA Exam changes.
