CPA Exam Pass Rate by Section: Latest Numbers for Planning in 2027

The CPA exam pass rate isn’t one number. The American Institute of Certified Public Accountants (AICPA) publishes a separate rate for each of the six exam sections, every quarter. You’ll see rates from about 42 percent to about 80 percent depending on which section you look at.

This page walks through the newest figures. They cover all of 2025 and the first two quarters of 2026, and they come straight from the AICPA. We’ll also cover what the 2024 exam change did to the picture and how to plan your attempts so your credit doesn’t run out.

If you’re still learning how the CPA exam works, our main guide covers its sections and who can sit for it.

What Is the Latest CPA Exam Pass Rate by Section?

The newest full year is 2025. The table shows the AICPA’s cumulative rate for each section, plus each quarter. Cumulative means the rate across the whole year, not an average of the four quarters.

The three required sections are Auditing and Attestation (AUD), Financial Accounting and Reporting (FAR), and Taxation and Regulation (REG). The three elective sections are Business Analysis and Reporting (BAR), Information Systems and Controls (ISC), and Tax Compliance and Planning (TCP).

Source: AICPA, published section pass rates for 2025.

Two things stand out. FAR and BAR sat below 43 percent for the full year. TCP was the only section above 74 percent in every quarter, and it topped 80 percent in Q2.

What Are the Most Recent Quarterly Pass Rates?

The AICPA has also published the first half of 2026. These are the newest numbers available as of October 11, 2026.

Source: AICPA, published section pass rates for the first two quarters of 2026.

Compared with 2025, the first half of 2026 looks a little better for most sections. REG went from 63.12 to 66.78 percent. BAR went from 41.94 to 43.64 percent. TCP went from 77.65 to 79.53 percent.

Don’t read too much into a small shift. A half year is a shorter window than a full year, and the quarters bounce around. BAR, for example, dropped by almost eight points from one quarter to the next in mid-2025.

How Does the 2024 Exam Change Appear in the Numbers?

The new CPA exam launched in January 2024. The AICPA describes the change as moving from the old four-section model to a core and discipline design. Today you pass three required Core sections and one Discipline section of your choice.

You can see that design in the table. The Core sections (AUD, FAR and REG) land close to each other in difficulty. They run from about 42 to about 63 percent in 2025.

The Discipline sections spread much wider. In 2025, BAR finished at 41.94 percent and TCP finished at 77.65 percent. That’s a gap of almost 36 points between two sections that count the same toward your license.

The AICPA says it plainly: “Regardless of which Discipline section you pass, your CPA license is still the same.” So you’re choosing based on your strengths and career, not the license.

Does a Higher Pass Rate Mean an Easier Section?

No, and the AICPA warns against reading it that way. It says the pass rates reflect candidate preparedness, not necessarily exam difficulty. It also says candidates self-select into the Disciplines.

Here’s what that means in practice. Candidates who already work with tax may have a head start on TCP. A high TCP rate may simply show that well-prepared candidates picked it.

The AICPA’s advice is to avoid picking a Discipline by its pass rate. A better way is to look at your work experience and your coursework. If you’ve taken a lot of tax classes, TCP may suit you. If you like data and controls, ISC may fit.

The AICPA also says the exam isn’t harder or easier to pass at different times. Scores are scaled so they stay comparable across test forms. A rising rate means candidates were better prepared that quarter.

What Do the Pass Rates Not Tell You?

Pass rates are useful, but they leave out a lot. Here’s what you won’t find in the table.

• Your odds. The rate is the share of attempts that passed. It doesn’t predict your result.
• First tries. The figures don’t separate first attempts from retakes.
• Why people failed. A low rate could come from short study time, a gap in coursework, or too much work and not enough sleep. The numbers don’t say.
• How many people finish. A section rate isn’t a licensing rate. You still need every section, plus your state’s education and experience rules.
• School quality. These rates aren’t tied to any degree program. Don’t treat them as a score for where you studied.

Passing takes a score of 75 on a section. The AICPA states that you must score a minimum of 75 to pass a CPA exam section.

How Many Sections Will You Probably Need to Retake?

We can’t promise you a number. But the rates give you a fair way to plan. If a section’s pass rate is around 42 percent, a lot of people don’t pass on a given attempt. That doesn’t make you one of them.

A practical plan is to budget time and money for one retake, even if you hope not to need it. Nothing says you’ll fail. It just means a retake won’t catch you off guard if it happens.

A failed section doesn’t undo the ones you’ve passed. You keep credit for those sections until the window runs out. That’s why the window matters so much.

How Long Do You Have to Pass Every Section?

Each passed section earns conditional credit, and that credit expires. The National Association of State Boards of Accountancy (NASBA) changed its model rule in 2023. The amendment moved conditional credit “from 18 months to 30 months.”

NASBA also says the credit calculation is based on the date your scores are released. And it says “each jurisdiction must decide on their own if they are going to adopt the 30-month window.”

That last point is the one to remember. A model rule isn’t a law. Your state board sets the window that applies to you. Some boards may use 30 months and others may not.

There was also a one-time extension in 2024. Candidates who had passed a section before January 1, 2024 had until June 30, 2025 to finish. That deadline has passed, and it won’t help you now.

If your credit runs out, you’ll have to retake the section you passed. So find your board’s window before you sit for your first section, and write down the date.

How Can You Plan Your Attempts?

A little planning keeps your credit safe. Here’s a simple order that works for many candidates.

1. Look up your state board’s window. Confirm whether it’s 30 months or something else.
2. Mark your deadline. When you pass a section, note the score release date and put the window’s end on a calendar.
3. Pick your Discipline early. Choose it based on your work and coursework, not its pass rate. Then you can plan your study time around it.
4. Leave room for one retake. If you schedule sections right up to the deadline, a retake can push you past it. Finish early when you can.
5. Use free practice. The AICPA suggests taking its free sample test so the software feels familiar on test day.

The AICPA also reminds candidates to treat every question as if it counts. Unscored pre-test questions look just like scored ones, so you can’t tell them apart.

If you’re still earning credits, your degree choice matters too. Check our accounting programs for CPA candidates and our list of bachelor’s in accounting programs to compare costs and credits.

Where Do You Go From Here?

Start with your state board. It controls who can sit for the exam, how long your credit lasts, and what education you need. Our CPA requirements guide walks through those steps.

For the full picture of the sections and eligibility, read our guide to the CPA exam. If you want to see where the license leads, see how to become a certified public accountant.

Two more guides can help you budget. Read about what the exam costs in our CPA exam cost guide. And see how the timeline adds up in our guide on how long it takes to become a CPA.