CPA exam pass rates are one of the most closely watched metrics in the accounting profession. They influence how candidates study, how employers set expectations, and how the AICPA calibrates the exam. In this article we compile the most recent pass rate data for the 2025 and 2026 testing periods, compare it to historical benchmarks, and analyze what the trends mean for candidates preparing right now.
How CPA Exam Pass Rates Are Calculated
The AICPA publishes cumulative pass rates for each section on a quarterly basis. The pass rate represents the percentage of unique section attempts that received a score of 75 or higher during that quarter. It is important to note that these figures include both first-time and repeat testers. The AICPA does not publicly break out first-attempt pass rates, though internal data suggests first-attempt rates are modestly higher than the published cumulative figures.
A "section attempt" means one candidate sitting for one section. If a candidate takes FAR twice in the same quarter, that counts as two section attempts. This is why pass rates can fluctuate based on the volume of retakes in any given quarter.
2025 Pass Rate Data by Section
Based on data released by the AICPA and NASBA through the first quarters of 2025, here are the approximate cumulative pass rates for each section:
- FAR (Financial Accounting and Reporting): Approximately 43 to 46 percent. FAR continues to be the section with the lowest pass rate, a trend that has held for over a decade.
- AUD (Auditing and Attestation): Approximately 48 to 52 percent. AUD has seen a slight uptick in pass rates since the CPA Evolution launch, potentially because the section content was refined.
- REG (Taxation and Regulation): Approximately 59 to 62 percent. REG maintains the highest pass rate among the core sections.
- BAR (Business Analysis and Reporting): Approximately 42 to 47 percent. As a new discipline section, BAR is still finding its equilibrium, but early data suggests it is comparable to FAR in difficulty.
- ISC (Information Systems and Controls): Approximately 52 to 58 percent. ISC has shown relatively strong pass rates, possibly because many candidates choosing ISC have IT or systems backgrounds.
- TCP (Tax Compliance and Planning): Approximately 55 to 60 percent. TCP pass rates are strong, especially among candidates who pair it with REG.
How 2025 Compares to Previous Years
The CPA Evolution transition in January 2024 created a natural break in the data. Pre-Evolution pass rates were calculated under the old four-section model (FAR, AUD, REG, BEC), and post-Evolution rates are calculated under the new three-core-plus-discipline model. That said, the core sections (FAR, AUD, REG) provide a through-line for comparison.
FAR: Stable at the Bottom
FAR has posted pass rates in the low-to-mid 40s for the better part of a decade. The 2025 data shows no meaningful departure from that trend. The volume and complexity of FAR content, spanning financial accounting, governmental accounting, and not-for-profit accounting, continues to challenge candidates.
AUD: A Modest Improvement
AUD pass rates in 2025 are running slightly above the 2022 and 2023 averages, which were typically in the 46 to 49 percent range. The improvement may reflect the refined focus of AUD under CPA Evolution, which shifted some IT-related content to the ISC discipline.
REG: Consistently Strong
REG pass rates have been remarkably stable, fluctuating between 58 and 63 percent for most of the past five years. The 2025 data fits squarely within that band.
Quarterly Variation: Why Timing Matters
Pass rates are not uniform throughout the year. Historically, Q1 and Q2 tend to produce slightly higher pass rates than Q3 and Q4. Several theories explain this pattern:
- Many candidates who recently graduated sit for the exam in Q1 and Q2, and their academic preparation is fresh.
- Tax season ends in mid-April, freeing up candidates to focus on studying.
- Q4 tends to see a higher proportion of retakers rushing to beat expiring credits, which can depress pass rates.
If you are choosing when to sit for a section, this data suggests that Q1 and Q2 testing windows may provide a slight structural advantage, though the effect is modest and should not override other scheduling considerations.
What Early 2026 Data Might Look Like
While 2026 data is not yet available as of this writing, we can make reasonable predictions based on trends:
- FAR pass rates are unlikely to improve significantly unless the AICPA reduces the scope of the section.
- AUD may continue its modest upward trend as candidates and review courses adapt to the CPA Evolution format.
- REG should remain stable unless major tax legislation changes the testable content.
- Discipline section pass rates will likely converge toward stable levels as more data accumulates and candidates have clearer expectations.
What Pass Rates Mean for Your Study Plan
It is tempting to look at pass rates and draw simple conclusions: REG is easy, FAR is hard. But the data is more nuanced than that. Here is how to use pass rate information constructively:
- Allocate study time proportionally. Sections with lower pass rates generally require more study hours. Plan for 350 to 450 hours for FAR and 250 to 350 hours for REG.
- Do not underestimate high-pass-rate sections. A 60 percent pass rate still means 40 percent of candidates fail. Every section requires serious preparation.
- Use pass rates to sequence your sections. If you want to tackle the hardest section first while your energy is highest, pass rate data confirms that FAR is the logical starting point.
- Monitor quarterly data. If you see pass rates trending down for a section, it may indicate that the AICPA has tightened the exam or introduced new content. Adjust your preparation accordingly.
The Bigger Picture: Overall CPA Exam Pass Rate
When you combine all sections, the overall CPA exam pass rate across all attempts hovers around 50 percent. That means roughly half of all section attempts result in failure. But the candidates who pass all four sections typically do so within two years and average fewer than five total section attempts. The data tells us that most candidates fail a section or two along the way, and that persistence and adaptability are as important as raw study hours.
How Think CPA Uses This Data
At Think CPA, we monitor pass rate trends closely and use them to inform our course design. When we see pass rates declining for a particular section, we review our content to ensure it covers the areas where candidates are struggling. Our goal is to give you a preparation experience that accounts for the real difficulty of each section, so you are not caught off guard on exam day.
Key Takeaways
- FAR remains the most difficult section by pass rate; plan your study time accordingly.
- REG has the highest core section pass rate, but still requires thorough preparation.
- Discipline section pass rates are stabilizing and appear to correlate with candidates choosing disciplines that match their backgrounds.
- Quarterly variation in pass rates is modest but real; consider timing when scheduling.
- Pass rates are a tool for planning, not a predictor of your individual outcome. Your preparation is what determines your score.