CPA Exam Pass Rates by Section [Q4 Data]

The CPA exam pass rates for 2025 range from 42% (FAR) to 77% (TCP), based on data published by the American Institute of Certified Public Accountants (AICPA). Under the CPA Evolution format introduced in 2024, candidates now sit for three Core sections and one Discipline section, with pass rates varying significantly across all six.

At Eduyush, we track these numbers closely because they directly shape the study advice we give our CPA candidates. The data tells a clear story — and if you read it correctly, it can help you plan a smarter exam strategy.

What Are the CPA Exam Pass Rates for 2025?

The CPA exam pass rates for 2025, as reported quarterly by the AICPA, show cumulative results ranging from 42.12% for FAR to 77.24% for TCP across all four quarters. These figures reflect the second full year of the CPA Evolution exam format, where candidates sit for three Core sections (AUD, FAR, REG) and one Discipline section (BAR, ISC, or TCP).

Source: AICPA Exam Pass Rate Data, released quarterly. Data through Q4 2025. Surgent CPA Review candidates achieve an 88% pass rate using adaptive AI technology — available at 60% discount through Eduyush.

Q4 2025 saw FAR dip to its lowest quarterly rate of the year at 40.20%, while REG peaked in Q3 at 66.05% before declining in Q4. For a deeper understanding of what each section covers, see our complete CPA syllabus breakdown.

 

✅ Eduyush Faculty Tip:

Don't let the FAR pass rate discourage you. We've noticed that candidates who use adaptive study technology — like Surgent's ReadySCORE — tend to outperform the national average because they spend less time on content they already know and more time on weak areas.

 

How Do Core Section Pass Rates Compare to Discipline Sections?

The three Core CPA sections (AUD, FAR, REG) averaged a 51% cumulative pass rate in 2025, while the three Discipline sections (BAR, ISC, TCP) averaged 62%. This gap exists because Discipline sections build on related Core content — candidates who reach the Discipline stage have already demonstrated foundational competence in the subject area.

Source: AICPA pass rate data, 2024 and 2025. For the full exam structure including content weightages, see our CPA Exam Syllabus guide.

The standout story of 2025 is ISC's 9-point improvement. When CPA Evolution launched in January 2024, ISC was the least familiar section for most candidates. By 2025, study providers had refined their ISC content, and candidates who chose ISC increasingly came from IT audit or systems backgrounds. If you're weighing which Discipline to choose, read our guide on the best order to take CPA exams.

What Is the Hardest Section of the CPA Exam?

FAR (Financial Accounting and Reporting) is the hardest CPA exam section, with a cumulative 2025 pass rate of 42.12% and a Q4 2025 low of 40.20%, according to AICPA data. FAR has consistently ranked as the most challenging section for over a decade due to its broad content coverage — U.S. GAAP, government accounting, not-for-profit reporting, and financial statement preparation.

BAR (Business Analysis and Reporting) ranks as the hardest Discipline section at 41.02% cumulative. BAR inherits much of the advanced content previously tested in FAR under the old exam format, including managerial accounting topics from the eliminated BEC section. For a detailed look at what FAR covers and how to tackle it, see our FAR CPA Exam guide.

What Is the Easiest CPA Discipline Section?

TCP (Tax Compliance and Planning) is the easiest CPA Discipline section, with a 2025 cumulative pass rate of 77.24%, according to AICPA data. TCP's high pass rate reflects the significant content overlap with the REG Core section — candidates who pass REG have already studied federal taxation fundamentals, giving them a substantial head start on TCP.

The AICPA has noted that TCP's high pass rate reflects candidate preparedness rather than reduced exam difficulty. Many TCP candidates are tax professionals who apply these concepts daily, which reinforces their exam readiness.

All three Discipline options lead to the same CPA license — your choice does not limit your career. For detailed guidance on choosing your Discipline, see our CPA exam order strategy guide.

What Percentage of People Pass the CPA Exam on the First Try?

Approximately 20% of CPA candidates pass all required sections on their first attempt, according to Surgent and NASBA historical data. The per-section first-time pass rate is roughly 50%, meaning about 1 in 2 candidates pass any individual section on the first sitting. However, passing all four sections consecutively without a retake is significantly rarer.

The 30-month credit window (extended from 18 months under CPA Evolution) gives candidates more breathing room between sections. But retakes still cost money and time. The most effective way to improve your first-time odds is to use a review course with predictive scoring — Surgent's ReadySCORE tells you exactly when you're ready to sit. Read our full comparison of CPA review courses to see how providers compare.

Are CPA Pass Rates Getting Better or Worse?

CPA pass rates are gradually stabilising after a turbulent transition period. The cumulative average across all sections dropped from 57% in 2020 to approximately 50% in 2024, largely driven by the CPA Evolution format change. In 2025, rates recovered modestly, with five of six sections showing improvement over their 2024 cumulative figures.

Note: BAR, ISC, and TCP were introduced in 2024 under CPA Evolution. BEC was eliminated after 2023. Source: AICPA and NINJA CPA Review historical data.

The 2020 spike was unusual — the AICPA noted that candidates who sat during COVID lockdowns were "more prepared," and scores were up across every component including MCQs, TBSs, and written communications. Since then, pass rates normalised and CPA Evolution introduced new challenges that are still being absorbed by the candidate pool.

How Does Age Affect CPA Exam Pass Rates?

Younger CPA candidates pass at significantly higher rates. According to NASBA data, candidates under 25 achieve pass rates approximately 20 percentage points higher than candidates over 30. Recent graduates maintain sharper test-taking skills and current knowledge from their coursework, both of which directly improve exam performance.

This doesn't mean older candidates can't pass — it means they need a more strategic approach. Working professionals juggling jobs and families benefit most from adaptive study plans that maximise limited study hours. This is exactly why we partner with Surgent — their AI-driven platform saves an estimated 400+ hours compared to traditional linear study. Explore our proven CPA exam strategy guide for techniques that work for busy professionals.

Why Are Fewer People Taking the CPA Exam?

CPA exam candidate volume has dropped 32% in five years, falling from 41,086 new candidates in 2019 to 27,994 in 2024, according to the AICPA's 2025 Trends Report. Total candidates who sat for at least one section declined from 95,612 (2019) to 74,165 (2024). Candidates who passed their final section fell from 29,539 to just 13,070 in the same period.

However, there are early signs of recovery. Accounting program enrollments bounced 12% in 2024 after four years of decline, and AICPA initiatives like the new AP Business & Finance course (launching in high schools in 2025-26) aim to rebuild the pipeline at its source. For international candidates — particularly Indian CAs looking at US CPA eligibility — this pipeline gap means stronger job demand for newly certified CPAs.

How Should You Use Pass Rate Data to Plan Your CPA Study?

To use CPA pass rate data strategically, allocate more study time to lower-pass-rate sections, schedule your hardest section first when motivation is highest, and choose your Discipline based on your professional background. Pass rates don't measure exam difficulty alone — they reflect candidate preparedness, which you can directly control.

Not sure which CPA books complement the Surgent course? See our CPA study materials comparison for printed and digital options. And if you're still weighing whether the CPA is worth pursuing, read our 7 reasons to become a CPA in 2026.

FAQs About CPA Exam Pass Rates