What percentage of people pass the CPA exam on their first try?

First-time pass rates vary by section but are generally 5-10% lower than cumulative pass rates. However, candidates using major review courses report first-time pass rates of 70-85%, significantly higher than the overall average.

Are CPA exam pass rates getting easier or harder?

Pass rates have fluctuated with exam changes. The 2024 CPA Evolution update initially caused volatility, but rates have stabilized. Long-term trends show relatively consistent difficulty levels, though specific sections shift in relative difficulty.

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CPA Exam Pass Rates 2026

Current statistics and what they mean for you

TCP has the highest pass rates (~78-82%)

FAR and BAR have the lowest pass rates (~40-43%)

Most candidates need 1-2 attempts per section

Pass rates have improved since CPA Evolution in 2024

CPA exam pass rates vary significantly by section, ranging from about 40% for BAR/FAR to over 75% for TCP. Understanding these statistics helps you set realistic expectations and allocate study time appropriately.

Last updated: February 1, 2026

~78-82%

TCP Pass Rate

~41-43%

FAR Pass Rate

1.5-2 per section

Average Attempts

~50%

Overall Pass Rate

2025-2026 Pass Rates by Section

These pass rates reflect the CPA Evolution exam structure implemented in January 2024. Pass rates have generally stabilized after initial volatility.

Item	Value	Notes
TCP (Tax Compliance)	78-82%	Highest pass rate
REG (Regulation)	63-64%	Moderate difficulty
ISC (Info Systems)	56-59%	IT-focused content
AUD (Auditing)	~50%	Conceptual reasoning
FAR (Financial)	41-43%	Most content
BAR (Business Analysis)	40-42%	Complex topics

What Pass Rates Tell You

Pass rates reflect both exam difficulty and candidate preparation. Lower pass rates on FAR and BAR indicate more challenging content that requires additional study time.

Lower pass rates = more study time needed (plan 20-30% more hours)
Higher pass rates = faster preparation possible (but dont underestimate)
First-time pass rates are lower than cumulative pass rates
Retake pass rates are typically lower than first attempts

Factors Affecting Pass Rates

Several factors contribute to section pass rate differences beyond pure content difficulty.

Content volume: FAR covers the most material
Conceptual vs. mechanical: AUD requires understanding, not just memorization
Candidate pool: TCP attracts candidates with tax backgrounds
Testing order: Many take harder sections when fatigued

How to Interpret These Statistics

Dont let low pass rates discourage you. With proper preparation, candidates who use structured review courses have significantly higher pass rates than the averages suggest.

Pass rates include unprepared candidates and repeat testers
Candidates using major review courses report 70-85% first-time pass rates
Proper study time and strategy matter more than raw difficulty
You control your preparation; statistics dont determine your outcome

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Frequently Asked Questions

The CPA exam is intentionally rigorous to protect the public interest. However, the 50% average includes unprepared candidates, those who underestimate the exam, and repeat testers. Well-prepared candidates using quality review courses have much higher success rates.