CPA Exam Pass Rates 2026: By Section & Score

Quick Answer

CPA exam pass rates 2026 by section: FAR (Financial Accounting & Reporting) has the lowest pass rate (~40-50%) and is the longest section (4 hrs); AUD is second-hardest; REG and BEC have higher pass rates (AICPA, 2026). The cumulative pass rate (candidates who eventually pass all four sections) is ~50% within 2 years. AICPA publishes quarterly pass-rate reports at aicpa-cima.com/topic/exam.

Data last verified September 2026 from the AICPA quarterly pass-rate reports (AICPA, 2026).

CPA exam pass rates 2026 — by section

Source: AICPA quarterly pass-rate reports, 2026.

CPA Evolution (2024 CPA Exam) — what changed

The CPA Evolution reform is effective from January 2024 (AICPA, 2026). 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 (AICPA, 2026). 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 (AICPA, 2026). 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 (AICPA, 2026).

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.