CPA Exam Pass Rates by Section [Q4 Data]
CPA Exam Pass Rates 2025: Complete Data by Section (Q1–Q4)
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.
💡 Key Takeaways
• FAR is the hardest CPA section in 2025 with a cumulative pass rate of just 42.12%, according to AICPA data through Q4 2025.
• TCP is the easiest section at 77.24% cumulative — largely because candidates choose TCP after passing the related REG Core section.
• Only about 20% of candidates pass all required CPA sections on their first attempt, per AICPA and NASBA historical data.
• CPA candidate volume dropped 32% from 41,086 new candidates in 2019 to 27,994 in 2024, reflecting a broader accounting pipeline crisis.
• Younger candidates pass at higher rates — under-25 candidates outperform 30+ candidates by up to 20 percentage points, according to NASBA.
📋 Table of Contents
What Are the CPA Exam Pass Rates for 2025?
How Do Core Section Pass Rates Compare to Discipline Sections?
What Is the Hardest Section of the CPA Exam?
What Is the Easiest CPA Discipline Section?
What Percentage of People Pass the CPA Exam on the First Try?
Are CPA Pass Rates Getting Better or Worse?
How Does Age Affect CPA Exam Pass Rates?
Why Are Fewer People Taking the CPA Exam?
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).
| Section | Q1 2025 | Q2 2025 | Q3 2025 | Q4 2025 | Cumulative |
|---|---|---|---|---|---|
| AUD | 44.30% | 49.05% | 50.03% | 48.78% | 48.04% |
| FAR | 41.67% | 43.52% | 43.07% | 40.20% | 42.12% |
| REG | 62.03% | 63.58% | 66.05% | 60.73% | 63.10% |
| BAR | 37.64% | 47.26% | 39.46% | 39.71% | 41.02% |
| ISC | 61.23% | 71.96% | 66.91% | 66.75% | 66.71% |
| TCP | 74.94% | 80.63% | 76.68% | 76.72% | 77.24% |
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.
| Category | Section | 2025 Cumulative | 2024 Cumulative | Change |
|---|---|---|---|---|
| Core | AUD (Auditing & Attestation) | 48.04% | 46% | ▲ +2% |
| FAR (Financial Accounting & Reporting) | 42.12% | 40% | ▲ +2% | |
| REG (Taxation & Regulation) | 63.10% | 63% | → Flat | |
| Discipline | BAR (Business Analysis & Reporting) | 41.02% | 38% | ▲ +3% |
| ISC (Information Systems & Controls) | 66.71% | 58% | ▲ +9% | |
| TCP (Tax Compliance & Planning) | 77.24% | 74% | ▲ +3% |
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.
⚠️ Important:
Under CPA Evolution, if you choose BAR as your Discipline, you'll effectively be tested on the two hardest content areas (FAR + BAR) in the exam. We've seen candidates struggle when they underestimate BAR's difficulty. If financial reporting is not your strongest area, consider ISC or TCP as your Discipline.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.
| Discipline | 2025 Pass Rate | Builds On | Best For |
|---|---|---|---|
| TCP | 77.24% | REG Core | Tax professionals, candidates with REG strength |
| ISC | 66.71% | AUD Core | IT audit, systems-focused candidates |
| BAR | 41.02% | FAR Core | Financial reporting specialists, advisory roles |
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.
✅ Eduyush Faculty Tip:
At Eduyush, we recommend TCP for international candidates — particularly Indian CAs — because the REG → TCP pathway has the highest combined pass rate. If you've already cleared Indian tax papers, the U.S. federal tax concepts in REG and TCP will feel more structured than completely foreign. Read our CPA eligibility guide for Indian CAs for specific state recommendations.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.
| Section | 2020 | 2021 | 2022 | 2023 | 2024 | 2025 |
|---|---|---|---|---|---|---|
| AUD | 53% | 48% | 48% | 47% | 46% | 48% |
| FAR | 50% | 45% | 44% | 42% | 40% | 42% |
| REG | 62% | 60% | 60% | 58% | 63% | 63% |
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.
🔢 Eduyush-Recommended CPA Study Strategy Based on Pass Rates
1. Start with FAR — it has the lowest pass rate and broadest content. Getting it done first prevents demoralisation later.
2. Follow with AUD or REG — depending on your background. Audit professionals should take AUD next; tax professionals should take REG.
3. Choose your Discipline based on pass rate + career fit — TCP (77%) if you're tax-focused, ISC (67%) if you're in IT audit, BAR (41%) only if financial reporting is your strength.
4. Allocate study time proportionally — FAR/BAR need 300–400 hours; REG/TCP may need 200–250 hours.
5. Use predictive scoring to know when you're ready — don't sit until your practice score consistently exceeds 75.
📚 Recommended: Surgent CPA Review via Eduyush
Surgent CPA candidates achieve an 88% pass rate — significantly above the national average across all sections. The AI-powered ReadySCORE predicts your exam readiness so you only sit when you're ready.
• 9,000+ MCQs and 500+ task-based simulations across all 6 sections
• Adaptive learning that saves 400+ study hours
• Unlimited access until you pass — all sections included
• Available at 60% discount through Eduyush
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
Is the CPA exam getting harder?
The CPA exam is not objectively harder, but the transition to CPA Evolution in 2024 introduced unfamiliar content formats and three new Discipline sections. Pass rates dipped during the transition and are now recovering. The AICPA states that scoring standards remain consistent and pass rates reflect candidate preparedness, not changes in difficulty.
What is a good CPA exam score?
A passing CPA exam score is 75 on a scale of 0 to 99. Scores above 75 are not reported to employers or licensing boards — a 76 and a 95 carry identical weight for licensure. The CPA exam uses Item Response Theory (IRT) for scoring, meaning 75 does not equal 75% correct. Focus on passing, not maximising your score.
How are CPA exam scores calculated?
CPA scores are a weighted combination of multiple-choice question (MCQ) and task-based simulation (TBS) scaled scores, mapped to a 0-99 reporting scale. The AICPA uses Item Response Theory to ensure scores are comparable across different exam forms. Harder questions are worth more points than easier ones, so two candidates answering the same number correctly may receive different scores.
When does the AICPA release CPA pass rates?
The AICPA releases aggregate CPA exam pass rates quarterly. Starting in 2025, Core section scores (AUD, FAR, REG) are released 1–2 weeks after the exam date under continuous testing. Discipline section scores (BAR, ISC, TCP) are released 1–2 months after their quarterly testing window closes.
Do CPA pass rates vary by state?
Yes. In 2024, the states with the highest CPA exam pass rates were Nebraska (61.9%), Utah (58.6%), and Montana (57.4%), according to NASBA data. State-level performance reflects differences in university accounting programs, candidate demographics, and testing volume rather than any variation in exam content or scoring.
What happens if you fail a CPA exam section?
If you fail a CPA section, you receive a diagnostic Candidate Performance Report showing your relative performance across content areas. Under the 2025 continuous testing model for Core sections, you can retake as soon as two weeks later. You retain credit for passed sections for 30 months under CPA Evolution. See our guide on CPA exam passed vs. CPA licensed to understand next steps after passing.
Researched and written by the Eduyush Faculty Team, led by Vicky Sarin, CA
Vicky Sarin is a Chartered Accountant with 25+ years of experience in accounting education and an INSEAD alumnus. As founder of Eduyush, he leads a faculty team that has guided thousands of CPA, CMA, and ACCA candidates across India, the Middle East, and Southeast Asia through their professional certification journeys.
Connect with Vicky on LinkedIn.
Have questions about CPA exam preparation? Reach out to our faculty team at Eduyush.
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CPA Study materials FAQ's
What is the best CPA study material for Indian students?
The best CPA study material for Indian students in 2026 is an adaptive online review course that covers all 6 CPA exam sections and includes MCQs, simulations, and mock exams. Surgent, Becker, Gleim, and UWorld Roger are all widely used options; the right choice depends on your budget, learning style, and timeline. Surgent is often a strong fit for working professionals who want adaptive AI, all‑section access, and India‑specific pricing via Eduyush, while still getting 9,000+ MCQs, 500+ simulations, and 700+ video hours.
Can I pass the CPA exam with self‑study only?
Yes, many Indian candidates pass the CPA exam through self‑study when they follow a structured plan and use a high‑quality online course. An adaptive platform that tracks your readiness and focuses on your weak areas is usually more effective than relying on books or coaching alone. If you can consistently study 15–25 hours per week, follow performance metrics like readiness scores, and regularly take mock exams, self‑study can be enough to clear all sections.
Which CPA review course is best in India?
There is no single “best” CPA review course for every Indian student, but some providers are better suited to particular profiles. Surgent is often a good option for self‑paced, working professionals who value adaptive AI, all‑section access (Core + Disciplines), and competitive India‑level pricing. Becker tends to suit candidates whose employers sponsor the full cost and who prefer a more linear, brand‑heavy course structure, while Gleim works well for those who want maximum practice questions and don’t mind a more text‑heavy experience.
Is Surgent better than Becker for CPA?
Surgent can be a better fit than Becker for self‑paced, cost‑sensitive candidates who want adaptive technology, shorter average study times, and access to all CPA sections in one package. Its tools like A.S.A.P. Technology and ReadySCORE are designed to target weaker areas and estimate exam readiness, which appeals to working professionals who need efficiency. Becker, on the other hand, reports strong results for candidates who complete its structured “exam‑day ready” pathway and is often preferred in Big 4 and large firms where the course is fully sponsored and brand recognition is important.
How long does it take to complete the CPA from India?
Most Indian candidates take between 12 and 24 months to complete the CPA exam, depending mainly on their background and weekly study hours. An aggressive plan with 20–25 hours per week can finish all sections in about 12 months, while a balanced plan with 15–18 hours per week usually targets around 18 months. The AICPA’s 30‑month rolling window gives you enough time to plan retakes if needed, and many working professionals in India naturally follow the 18‑month “balanced” timeline.
Do I need CPA books or is an online course enough?
For most candidates, a comprehensive online CPA course is sufficient, because it includes updated content, question banks, simulations, and mock exams aligned to the latest exam blueprint. Physical books are optional and work best as supplements for deep dives into complex areas such as governmental accounting, advanced US GAAP topics, or detailed tax rules. If budget is limited, it usually makes more sense to prioritise a good online review course first and add books only for topics where you personally want more reading.
What’s unique about Surgent’s access to all 6 sections?
Surgent includes all 6 CPA exam sections (the 3 Core sections plus all 3 Discipline options) in every package, which is not the case with many competitors. This means you can switch your chosen Discipline (for example, from BAR to TCP) without paying extra and can still self‑study additional sections for career development even if they are not part of your exam combination. For Indian candidates who are still deciding their Discipline or who work in roles that touch multiple areas (audit, tax, and analytics), having all 6 sections available provides more flexibility.
How much does the CPA journey typically cost for Indian candidates?
Most Indian candidates can expect a total CPA investment in the range of roughly ₹2.75–3.00 lakhs when using India‑priced courses, excluding foreign travel if required. This usually includes application and exam fees, evaluation costs, a full CPA review course, and incidental expenses like study materials and local registration support. Choosing an India‑priced online course such as Surgent via Eduyush can significantly reduce the course‑fee component compared with buying a US‑priced package directly.
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