US CPA Pass Rates 2026 — How Hard Is the CPA Exam?

The US CPA exam has six sections and none of them is easy to pass, but the pass rates differ a lot. On AICPA data for the first two quarters of 2026, TCP had the highest pass rate at 79.53% and FAR the lowest at 42.95%. AICPA published the page on 15 July 2026, and the 2026 figures are year-to-date for two quarters only. This guide sets the 2025 and 2026 figures side by side, explains how to read them, and links to the guides you need next. For the rules on retaking a section, see our CPA exam retakes and credit window guide. For how scores are produced, read our CPA exam scoring and score release guide.

CPA pass rates by section

Source: AICPA, "Learn more about CPA Exam scoring and pass rates", dated 15 July 2026. The 2025 column is the cumulative figure for 2025, and the 2026 column is year-to-date through the first two quarters.

How to read the figures

AICPA gives each rate per section for the period shown. We read them as rates per section result, not as the share of candidates who eventually pass, but the AICPA page does not define the measure in detail, so treat that reading as ours. Two points follow if that reading is right. First, a candidate who retakes a section appears in the figures each time, so the rates describe attempts and not people. Second, a two-quarter figure can move when later quarters are added, so treat the 2026 column as a guide to direction, not a final result.

Core sections compared

The three Core sections are AUD, FAR and REG, and every candidate sits all three. REG had the highest Core pass rate in both periods, rising from 63.12% in 2025 to 66.78% so far in 2026. AUD moved from 48.21% to 48.65%, and FAR from 42.12% to 42.95%. FAR stays the Core section with the lowest rate, so plan for it accordingly. Our guides to FAR, AUD and REG cover each section in turn.

Discipline sections compared

You choose one Discipline section from BAR, ISC and TCP. BAR had a 41.94% pass rate in 2025 and 43.64% so far in 2026, which makes it the lowest of the three. ISC moved from 67.79% to 67.45%, a small fall, and TCP rose from 77.65% to 79.53%. A higher rate does not automatically make a section the right choice. Pick the one that fits the work you do and the career you want, then check the detail in our BAR guide, ISC guide and TCP guide.

What a pass requires

AICPA says you need a score of 75 on a scale of 0 to 99 in each section, and that multiple-choice questions and task-based simulations each carry 50 percent of the section score. A score of 75 is not a 75 percent mark on the questions, because the exam is scaled, so do not read the pass mark as a raw percentage. Each section lasts four hours.

Why the rates matter less than your plan

Pass rates describe the whole candidate population, and they do not tell you your own chance. What they do show is that fewer than half of attempts pass AUD, FAR and BAR, so a retake plan is sensible from the start. Your state board sets how long a passed section stays valid, commonly 18, 30 or 36 months depending on the board, and our retakes and credit window guide explains how that works. Check your own board before you choose the order of sections.

What the numbers cannot tell you

The AICPA pass-rate page does not publish figures by candidate background or study method, so we cannot say how a given course or study route affects results, and we have not stated any. AICPA has said elsewhere that the effect of the CPA Evolution exam changes on pass rates would not be known until late 2026, so 2026 results deserve extra caution.

Planning your sections

Use the rates to set expectations, not to rank the sections by how hard they will feel to you. Work out which sections match your experience, leave time for a possible retake, and check the registration steps in our CPA exam registration guide. If you are still deciding whether the CPA is the right route, read how to become a US CPA and see our CPA exam fees guide for the cost of each attempt. When you are ready to compare study options, our Learnsignal pricing page sets out what is included.

Frequently asked questions

What is the CPA exam pass rate in 2026?

AICPA data published on 15 July 2026 for the first two quarters of 2026 shows 48.65% for AUD, 42.95% for FAR, 66.78% for REG, 43.64% for BAR, 67.45% for ISC and 79.53% for TCP. These are year-to-date figures for two quarters only.

Which CPA section has the lowest pass rate?

On the AICPA figures, BAR had the lowest 2025 rate at 41.94% and FAR the second lowest at 42.12%. In the first half of 2026 FAR is the lowest at 42.95% with BAR at 43.64%.

Which CPA section is easiest to pass?

TCP has the highest pass rate, at 77.65% in 2025 and 79.53% so far in 2026. A high pass rate does not make a section easy for you, because the candidates who choose it differ, and TCP is a Discipline section that only some candidates take.

What score do you need to pass the CPA exam?

75 on a scale of 0 to 99 in each section, according to AICPA. Multiple-choice questions and task-based simulations each count for 50 percent of the section score.

How often does AICPA update pass rates?

The page we read was dated 15 July 2026 and covered the first two quarters. We did not find third-quarter 2026 data on it as of 17 October 2026, so check the AICPA page for a newer update.

Source: AICPA, "Learn more about CPA Exam scoring and pass rates" (15 July 2026). The comment on CPA Evolution and pass rates comes from AICPA, "Trust in the CPA Exam" (13 February 2025). Checked 17 October 2026. Re-check the AICPA page for a third-quarter update.