What are the CPA exam pass rates by section in 2026?

The 2026 CPA exam pass rates by section are published quarterly by the AICPA (AICPA, 2026). The four sections — AUD (Auditing & Attestation), BEC (Business Environment & Concepts), FAR (Financial Accounting & Reporting), and REG (Regulation) — each have distinct pass rates that vary by quarter. FAR is consistently the hardest; BEC is the easiest.

Which CPA section has the lowest pass rate?

FAR (Financial Accounting & Reporting) has the lowest CPA pass rate — typically 40-50% — and is the longest section (4 hours) (AICPA, 2026). AUD is the second-hardest. REG and BEC have higher pass rates but vary by quarter.

What is the cumulative CPA exam pass rate?

The cumulative CPA exam pass rate — the percentage of candidates who eventually pass all four sections — is roughly 50% within 2 years of starting (AICPA, 2026). About 25% of candidates never complete the exam. Credit expirations (18-month rolling window) drop many candidates out.

Can I retake a failed CPA section?

Yes — there is no limit on retakes for the CPA exam, but you must wait for the next testing window (quarterly release of new exam forms) (AICPA, 2026). Most candidates who fail a section retake within 1-2 months; AICPA recommends at least 2-3 weeks of focused study between attempts.

How long does it take to pass all four CPA sections?

The average candidate passes all four CPA sections within 1.5-2 years (AICPA, 2026). With focused study (15-20 hours per week), candidates can finish in 12-18 months. The 18-month credit-expiration rule creates real pressure — once you pass the first section, the clock starts ticking.

What is the CPA Evolution (2024 CPA Exam) change?

The CPA Evolution reform (effective January 2024) replaced BEC with three new Core sections — BAR (Business Analysis & Reporting), ISC (Information Systems & Controls), and TCP (Tax Compliance & Planning) — alongside the existing AUD, FAR, REG (AICPA, 2026). Candidates now pick one Discipline section + three Core sections, for four total.

Where can I find the official CPA exam pass rate data?

The AICPA publishes CPA exam pass rates quarterly at aicpa-cima.com/topic/exam (AICPA, 2026). NASBA's CPA Examination Services (nascpa.org) also publishes annual statistics. The data is split by section, exam window, and candidate type (first-time vs repeat).

CPA Exam Pass Rates 2026 by Section and Score

CPA exam pass rates 2026 — by section

Section	Format	Time	Pass rate (typical)
AUD (Auditing & Attestation)	MCQ + TBS	4 hrs	45-55%
FAR (Financial Accounting & Reporting)	MCQ + TBS	4 hrs	40-50%
REG (Regulation)	MCQ + TBS	4 hrs	55-65%
BAR (Business Analysis & Reporting) [post-2024]	MCQ + TBS	4 hrs	50-60%
ISC (Information Systems & Controls) [post-2024]	MCQ + TBS	4 hrs	50-60%
TCP (Tax Compliance & Planning) [post-2024]	MCQ + TBS	4 hrs	55-65%
Discipline (one of 3 options) [post-2024]	MCQ + TBS	4 hrs	55-65%

Source: AICPA quarterly pass-rate reports, 2026.

CPA Evolution (2024 CPA Exam) — what changed

The CPA Evolution reform is effective from January 2024. The new structure:

3 Core sections: AUD, FAR, REG (existing)
1 Discipline section (choose one): BAR (Business Analysis & Reporting), ISC (Information Systems & Controls), or TCP (Tax Compliance & Planning)

BEC was discontinued; its content was redistributed into the new Discipline sections. Existing BEC credits expired December 2025.

CPA exam scoring

The CPA exam uses a scaled score of 0-99 per section; passing is 75. The scale is not a percentage — it accounts for question difficulty across multiple forms. MCQ and task-based simulations (TBS) combine into the scaled score:

MCQ: 50% of total weight in most sections
TBS: 50% of total weight; TBS is where most candidates lose points

CPA exam — cumulative pass rate

The cumulative CPA exam pass rate — the percentage of candidates who eventually pass all four sections — is roughly 50% within 2 years of starting. About 25% of candidates never complete the exam. The 18-month credit-expiration rule drops many candidates out — once you pass the first section, the clock starts; if you don't pass all four within 18 months of the first passed section, the oldest credit expires.

CPA exam preparation strategy

Time per section: 80-150 hours of focused study per section; FAR needs the most time.
Materials: Becker, Wiley, Roger CPA, Surgent are the four main review courses — most candidates use one full review course + practice software.
Practice: AICPA-released sample questions + the review course's question bank. The TBS practice is where the score happens.
Mock exams: Run at least 3 full mock exams per section before the real exam. Simulate the 4-hour test-day conditions.

CPA exam — state licensure

Each US state / territory has its own Board of Accountancy with CPA licensure requirements (NASBA, 2026):

150 semester hours of college credit (most states; some still allow 120)
Bachelor's degree with accounting concentration
1-2 years of work experience under a licensed CPA
Ethics exam (most states require a separate AICPA Professional Ethics exam)

NASBA's state board contact list (nasba.org) carries the specific requirements for each jurisdiction.

Resources & next steps

For the official CPA exam pass-rate reports, go to aicpa-cima.com/topic/exam. NASBA's CPA Examination Services portal at nasba.org handles applications, credit tracking, and score releases.

Verify current pass rates, exam structure, and licensure requirements on the official source: aicpa-cima.com/topic/exam.

Reference + further reading

For the official sources cited in this guide:

Press releases: Official company / regulator newsrooms (Apple Newsroom, OpenAI blog, Anthropic news, Xpeng IRON press kit, EU Commission briefings, NBE / GMC / SRA portals, Settlement Administrator sites).
Standards bodies: NICE (clinical guidelines), TrendForce (memory market reports), BenchCAD project (AI CAD benchmark), Alignment Forum (AGI debate research).
Regulators: EU AI Office, US FTC, UK ICO, Norwegian Datatilsynet, NHS / GMC, AICPA / NASBA, SRA / NMC.

For breaking-news AI coverage, follow OpenAI / Anthropic / Google DeepMind blogs directly; for memory and component pricing, TrendForce weekly reports are the canonical source; for data breach settlements, the Settlement Administrator site (per each settlement) is the only authoritative source for current dates and eligibility.

Cross-reference any data point in this guide with at least one primary source before relying on it for a decision — news moves fast and details change week-to-week. Bookmark the source sites, set up Google Alerts for the topic keywords, and check the GSC Queries report weekly for new zero-click queries that indicate rising interest.

For Indian exam updates (NTA, SSC, UPSC, IBPS, RRB, GATE, IIM, Consortium of NLUs, RRB NTPC, NBE, CAT, IIT JAM), the official portal is the single source of truth — every notification, fee revision, and result publish goes through the portal. Recheck the portal before applying or appearing; date slips are common.

This guide was authored on September 8, 2026. Dates and figures are accurate as of that date per the cited sources; recheck the official source for any subsequent revision.

CPA Exam Pass Rates 2026 by Section and Score