CPA Exam Pass Rates | How Hard is the CPA Exam? (2024)

When signing up for the CPA Exam, your first initial thought may be: is the CPA Exam hard? It’s true: the CPA Exam is considered one of the most difficult professional credentialing exams. You’ve probably heard quite a bit of intimidating details about how hard it is — it’s long, it requires hundreds of hours of study time, it’s so difficult that the average CPA Exam passing rate for first-time candidates is only 50%. While all of that is accurate, it’s also true that you can put yourself in a position to succeed despite the looming low CPA Exam pass rates. It is still possible to earn a CPA Exam passing score and become a CPA.

What is the passing score on the CPA Exam for all 4 parts?

Let's cut to the chase - the most important number to you on your CPA journey is the CPA passing score. Each section of the exam is scored on a scale of 0 to 99. The passing score for the CPA Exam is 75. If you wish to go above and beyond, you can shoot past the CPA Exam pass score and aim to earn the Elijah Watt Sells Award. Watt Sells award recipients obtain a cumulative average score above 95.50 across all 4 sections.

Why is the CPA Exam hard?

The CPA Exam tests a variety of topics through multiple choice questions and task-based simulations designed to mimic the real-world tasks CPAs are expected to perform. The exam is divided into four sections:

  • Auditing and Attestation (AUD)
  • Business Environment and Concepts (BEC)
  • Financial Accounting and Reporting (FAR)
  • Regulation (REG)

Each section has its own content area, and each content area constitutes a different percentage of that section’s exam. Each exam section has a four-hour time limit. As you can imagine, a four-hour exam tests a vast amount of material.

Because the exam covers such an extensive amount of information, it requires a significant commitment in study time. We recommend 500 hours of study before taking the exam. It’s a worthy investment, given that CPA Exam pass rates are notoriously low.

What are the CPA Exam pass rates for all 4 parts?

So, just how difficult is the CPA Exam? Here are the cumulative 2022 CPA passing rates for all four exam sections, according to the AICPA:

AUD: 48.16%

BEC: 59.68%

FAR: 44.93%

REG: 61.10%

These figures can be daunting, but you shouldn’t be discouraged. CPA candidates don’t have to prepare alone, and our data shows that the right preparation can delivera passing score for the CPA.

How can I pass the CPA board exam?

Given the exam’s level of difficulty, knowing how to study for the CPA Exam is essential. As you prepare your strategy for how to pass the CPA board exam, know that a well-designed CPA Exam review course can be worth the investment. A review course will help familiarize yourself with both the exam’s content and its format and functionality.

Our CPA Exam Review is completely integrated, so all course components work together to give you a powerful and efficient way to get you started on your journey to becoming a CPA. Along with thousands of questions from previous exams to help you understand the content that will be tested, our Exam Review is designed to help you become familiar with the exam’s functionality. It’s also customized to your needs, with technology that assesses the areas where you need additional assistance to create personalized practice tests. And with two full final exams per part, you’ll be able to practice in exam-like conditions before exam day.

Our expert instructors will show you how to structure time for each exam part, providing valuable time-saving tips along the way. The tools and materials contained within Becker’s CPA Exam Review course are specially designed to mirror the CPA Exam interface. So on exam day, you can focus on answering the questions, not figuring out the format, features, and functions.

What is the CPA Exam pass rate with Becker?

While there are other services that offer CPA review courses, the numbers behind our success speak for themselves. Of Becker’s “Exam-day ReadySM” 1 students, 94% reported that they passed their CPA Exam sections. In total, Becker students pass more than 36,000 sections of the CPA Exam, which represents more than ⅓ of all CPA Exam sections passed according to data published by AICPA and NASBA!*

For more information on the methodology behind our CPA Exam pass rate, visit our CPA pass rates page.

Compare Becker’s CPA Exam pass rate for all four parts to a pair of other CPA review course providers:

Surgent: 88%

UWorld: 91%

Don’t let the low average pass rate for the CPA Exam discourage you. Our results make it clear that with the proper guidance, you can develop the skills and strategies that can help improve your chances of obtaining a CPA passing score. They also show that Becker is the best review course to prepare you for the big day.

Ready to start your CPA journey? We’re excited to get you exam-day ready.

1Pass rate based on those students that met the Exam Day Ready SMthreshold and self-reported scores to us in 2020 and are calculated by dividing the total sections passed by total sections attempted across all qualifying students. The “exam-day readiness” threshold means students watched 80% of our lecture videos, answered 80% of our MCQs and TBSs correctly and scored a minimum of 50% on our Simulated Exams. Scores may be reported at any time. We recognize there is an inherent bias to these results as students who do not pass may not share this information with us.

*Claim based on publicly available data from the AICPA and NASBA, but not verified by either organization. For additional information, please visit aicpa.org or nasba.org.

CPA Exam Pass Rates | How Hard is the CPA Exam? (2024)

FAQs

CPA Exam Pass Rates | How Hard is the CPA Exam? ›

Very. The overall CPA Exam

CPA Exam
How is the CPA Exam graded? The minimum CPA Exam passing score is 75 points, but that doesn't necessarily mean you need to answer 75% of questions correctly in order to pass.
https://www.gleim.com › cpa-review › exam-pass-rates
pass rates hover slightly below 50%. This makes passing the CPA Exam a difficult, but achievable, goal. You'll need to study wisely, set a strategy for managing your time, and call on your support network, but with the right plan and good study materials, you will conquer it.

What percentage of questions do you need to pass CPA? ›

The CPA Exam is scored on a scale from 0 to 99, and you must score a minimum of 75 to pass each section. However, the score is not based on a percentage of correct answers. Your score calculation is based not only on whether you answered questions correctly, but also on the relative difficulty of each question.

How hard is the CPA Exam really? ›

The CPA exam is a four-part, in-depth assessment of proficiency in all requirements for public accountancy. It is considered one of the most challenging professional exams on the planet. When the national pass rate is roughly 50%, you know it can't be an easy exam. Hundreds of hours of study time will be necessary.

How many people pass all 4 CPA exams on the first try? ›

The overall pass rate for each section of the CPA exam hovers around 50%, but how many people manage to pass all four sections on the first try? About 20%. Around 1 in 2 people will pass a specific section of the exam, and about 1 in 5 people will pass each section on their first try.

Does the CPA Exam get harder if you are doing well? ›

Candidates take two multiple-choice testlets. The first testlet is always a medium testlet. If a candidate performs well on the first testlet, he/ she will get a more difficult second testlet while those who do not perform well on the first testlet will receive a second medium difficulty testlet.

Does 75 on CPA mean 75%? ›

CPA Exam scores are evaluated on a scale of 0 to 99 and to pass you must get a minimum of 75 points in every exam section. The CPA Exam is not scored based on percentages. For instance answering 75% of the questions on the exam correctly does not translate into a score of 75.

How many questions can you miss on CPA Exam? ›

What is the pass percentage at each level of testing (e.g., how many questions must be answered correctly on average)? There is no limit on the number of times you can take the CPA exam. However you must pass all 4 sections in 18 months rolling period. The pass score is 75%.

What is the most failed CPA Exam? ›

The FAR section of the CPA exam is hard because it's the most comprehensive of the 4 exam sections, and it has a lot of math questions that are mentally taxing to get through. It has the lowest pass rate of all 4 exam sections and is considered the hardest CPA exam section.

Which state has the hardest CPA Exam? ›

The Uniform Certified Public Accountant (CPA) Exam is the same in every state of the United States, as it is a national exam administered by the American Institute of Certified Public Accountants (AICPA). Therefore, the content and difficulty level of the exam are the same in all states.

How many times can I fail the CPA? ›

There is no limit as to the number of times you may repeat a failed section. You may take any unpassed section of the CPA Exam year-round. Your only restriction is waiting to receive your score from a previous attempt of the same section.

Is a CPA harder than a bar? ›

Yes, the CPA Exam is harder than the Bar Exam.

Both the CPA Exam and the Bar exam are notoriously difficult exams that require months of rigorous study and cover very different material. However, if you look at just the exam pass rate for first-time takers, then the CPA exam is harder, with only a 14 - 20% pass rate.

Why do so many people fail the CPA Exam? ›

Studying Inefficiently (Or Studying the Wrong Material)

Candidates who have disciplined study plans are more likely to pass the exam the first time around! Another common mistake that candidates make is not researching what specific concepts will be tested on the exam.

How many hours to study for CPA? ›

Depending on the Discipline you choose, you can expect your CPA Exam study time to be between 320 and 420 hours, or between 80 and 120 hours per section. But with a smart study strategy and the right materials, you can keep from getting overwhelmed while making sure you're ready to walk into the exam with confidence.

How hard is CPA for an average student? ›

How hard is the CPA Exam, really? Very. The overall CPA Exam pass rates hover slightly below 50%. This makes passing the CPA Exam a difficult, but achievable, goal.

What is the hardest part of the CPA? ›

Among the three core sections, FAR has a reputation for being the hardest, and it typically has the lowest pass rate. AUD and REG tend to be middle of the road.

Do you have to be a genius to pass the CPA Exam? ›

The CPA designation is not unattainable. It requires time and taking things one step at a time. You can and will pass if you put your mind to it. As Roger Philipp, CPA, CGMA always says, “The CPA Exam isn't a test of intelligence.

What score do you need to pass the CPA Exam? ›

How is the CPA Exam graded? The minimum CPA Exam passing score is 75 points, but that doesn't necessarily mean you need to answer 75% of questions correctly in order to pass.

How many tests must you take to pass your CPA Exam? ›

To earn your CPA you'll need to pass a total of four sections: the three core exams and your choice of one of three discipline exam sections.

What percentage of CPA candidates pass on the first try? ›

What are the pass rates for each section of the CPA Exam? Now let's discuss what's top of mind for all CPA Exam candidates–passing it. About half of the individuals who take the CPA Exam don't pass on their first attempt. According to the AICPA, the national average pass rate is 45-55%.

Is the CPA the hardest test to pass? ›

Often considered the most difficult exam, Financial Accounting and Reporting (FAR) has had the lowest passing scores of the four exams. The amount of material CPA Exam candidates have to learn for the exam, coupled with the combination of memorization and application, makes this exam more difficult.

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