How the CPA Exam is Scored
Your score is not a percentage. Answering 75% of the questions on the exam correctly does not translate into a score of 75. There are many factors that go into your CPA Exam Score, including:
- Exam Structure and Weight Allocation
- Pretested Questions
- Varying Difficulty and Scoring of Questions
- Multi-Stage Testing
Percent Of Score Contributed By Question Type
Exam Structure And Weight Allocation:
Percent Of Score Contributed By Item (Question) Type
|Multiple-Choice Questions (MCQ)||50%||50%||50%||50%|
|Task-Based Simulations (TBS)||50%||35%||50%||50%|
|Written Communication Tasks (WC)||N/A||15%||N/A||N/A|
- On each of the four Exams, 12 of the Multiple-Choice Questions are pretested. This is true regardless of the overall number of questions, which varies by section.
- On each of the four Exams, 1 of the TBSs is pretested. This is true regardless of the overall number of TBSs, which is 8 for AUD, FAR, and REG, and 4 for BEC.
- On the BEC section, 1 of the 3 WCs is pretested.
- Please note that it is generally impossible to tell whether a question is pretested or operational. However, if you encounter a particularly unusual question that seems out of place, there is a good possibility it is a pretested question.
Varying Difficulty And Scoring Of Questions:
CPA Exam Scoring Q&A
The CPA Examination is NOT curved. Every candidate’s score is entirely independent of other candidates’ examination results.
The CPA Examination is a criterion-referenced examination which means that it rests upon pre-determined standards. Every candidate’s performance is measured against established standards to determine whether the candidate has demonstrated the level of knowledge and skills that is represented by the passing score. Every candidate is judged against the same standards, and every score is an independent result.