US CPA Pass Rates 2026 — How Hard Is the CPA Exam?
US CPA pass rates by section for 2026: FAR, AUD, REG, BAR, TCP, ISC — with historical trends, what the data means for your study plan, and how CPA compares to ACCA pass rates.
US CPA Pass Rates 2026
The US CPA exam is one of the most challenging professional accounting qualifications in the world. Here are the latest pass rates by section and what they mean for your study strategy.
CPA Exam Pass Rates by Section (2025 Data)
| Section | Pass Rate (2025) | Difficulty |
|---|---|---|
| FAR (Financial Accounting & Reporting) | ~44% | Hardest |
| BAR (Business Analysis & Reporting) | ~47% | Hard |
| AUD (Auditing & Attestation) | ~49% | Moderate-Hard |
| ISC (Information Systems & Controls) | ~59% | Moderate |
| REG (Taxation & Regulation) | ~59% | Moderate |
| TCP (Tax Compliance & Planning) | ~67% | Most Accessible |
Pass rates are approximate averages based on AICPA published data. They change quarterly.
What the Pass Rate Means
A 44% pass rate on FAR means fewer than 1 in 2 candidates pass on any given attempt. These are not straightforward exams — they require hundreds of hours of preparation and a deep understanding of the material, not just memorisation.
Historical CPA Pass Rate Trends
Pass rates have remained broadly consistent over the past decade, ranging from 40–60% depending on the section. The transition to CPA Evolution in 2024 saw temporary fluctuations as candidates and prep providers adapted to the new format, but rates have largely stabilised.
How Many Attempts Do Most Candidates Need?
Many candidates require 2–3 attempts on FAR before passing. This is normal and built into exam planning timelines. The 18-month window gives most candidates enough time to retake failed sections while keeping earlier passes valid.
Strategies to Improve Your Pass Rate
- Use a quality review course: Becker or Wiley users consistently outperform self-studiers
- Allocate enough study time: FAR needs 250–300 hours; don't rush it
- Do exam simulations: Task-Based Simulations (TBS) make up 50% of the score — practice them heavily
- Sit FAR first or last: Some candidates tackle FAR first to get the hardest section done; others save it for when they're most confident
- Don't let your NTS expire: Only register for a section when you're ready to sit within 6 months
CPA Pass Rates vs ACCA Pass Rates
| Qualification | Average Pass Rate | No. of Exams |
|---|---|---|
| US CPA (all sections) | ~50% per section | 4 sections |
| ACCA (Applied Skills) | ~40–55% per paper | 6 papers |
| ACCA (Strategic Professional) | ~30–50% per paper | 4 papers |
| Indian CA (Final) | ~5–15% | 8 papers |
CPA and ACCA have broadly similar per-exam pass rates, but ACCA has more exams overall. Indian CA has significantly lower pass rates, making CPA and ACCA more accessible — though both still require serious preparation. Explore ACCA with Learnsignal's expert tutors.
What Score Do You Need to Pass?
The passing score is 75 out of 99 for all CPA sections. Scores are scaled — they are not raw percentages. You can score 75 without getting 75% of questions correct; the scaling adjusts for question difficulty.
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Learnsignal Education Team
Expert Tutor at Learnsignal
Qualified professional with years of experience in teaching and helping students achieve their accounting qualifications.
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