CPA Pass Rates: Odds to Pass the Exam in 2026

Understanding CPA exam pass rates is one of the most practical ways to assess exam difficulty and shape your exam strategy. With the rollout of CPA Evolution changes and the shift to core exams and discipline sections, many test takers are watching candidate performance trends more closely than ever.

Below is a breakdown of the 2025 pass rates compared to 2024, followed by what the numbers actually mean for your preparation.

Key Takeaways

• Overall Pass Rates Are Improving: The national average rose from about 53% in 2024 to nearly 57% in 2025, suggesting growing familiarity with CPA Evolution changes.
• FAR and BAR Remain Toughest: Financial Accounting and Reporting and Business Analysis and Reporting posted the lowest 2025 pass rates.
• TCP Leads Discipline Sections: Tax Compliance and Planning had the highest pass rate, making it statistically the least difficult discipline option.
• Pass Rates Reflect Trends, Not Fate: CPA exam pass rates show how other test takers performed, not your individual odds of success.
• Preparation Still Drives Outcomes: Strong exam strategy, targeted practice questions, and mastery of task-based simulations matter more than the national average.

What Are the CPA Pass Rates?

The average CPA exam pass rate across all sections from 2024 to 2025 is 54.90%. The lowest pass rate was Business Analysis and Reporting (BAR) in 2024 at 38.08%, while the highest was in Tax Compliance and Planning (TCP) in 2025 at 77.65%.

2025 vs 2024 CPA Exam Pass Rates

Here are the cumulative pass rates across all four testing windows for each exam section.

WP DataTables

What the Averages Show

• The national average pass rate increased from approximately 53.00% in 2024 to 56.81% in 2025.
• ISC showed steady improvement year-over-year.
• TCP remains the highest-performing discipline section.
• FAR and BAR continue to rank among the toughest sections based on percentage correct outcomes.

Which CPA Exam Sections Are the Most Difficult?

Looking strictly at pass rates:

• FAR (42.12%) and BAR (41.94%) were the lowest in 2025.
• These are widely considered among the most difficult CPA exam sections.
• Both sections demand strong financial accounting knowledge and deep technical accounting skills.

FAR, in particular, is known for heavy coverage of financial accounting topics and a challenging mix of multiple-choice questions and task-based simulations. Because candidates must achieve a minimum scaled score of 75, even small performance gaps matter.

On the discipline side:

• TCP (77.65%) had the highest pass rate.
• ISC (67.79%) performed well, suggesting growing familiarity with information systems topics.
• BAR, focused on business analysis, posted the lowest discipline rate.

Why CPA Pass Rates Matter

Pass rates do not determine your outcome, but they do reflect exam difficulty trends and how other test takers are performing under current testing standards.

Several account factors influence pass rates:

• Exam structure and content weighting
• Changes tied to CPA Evolution
• Differences in test forms across testing windows
• Preparation quality from accounting programs
• The weighted combination of the MCQ and TBS portions

Because the CPA exam score is based on scaled scores rather than raw percentage correct answers, performance is evaluated relative to question difficulty. That means candidates perform differently depending on exam version and content emphasis.

How CPA Pass Rates Should Influence Your Exam Strategy

1. Don’t Panic Over Low Pass Rates

A 42% pass rate does not mean you personally have a 42% chance of passing. It reflects how other test takers performed in aggregate, including those who may have been underprepared.

2. Adjust Your Preparation Intensity

Sections with lower pass rates, like FAR and BAR, typically require more practice questions and deeper review of task-based simulations. Spending extra time studying financial reporting and simulation practice can significantly improve your odds.

Use one of the most recommended CPA prep courses to help you study efficiently with adaptive technology.

3. Use Discipline Pass Rates Strategically

If you are undecided between discipline sections, pass rates can provide context:

• TCP currently shows the highest success rate.
• ISC has improved notably, suggesting candidates are adapting to its content.
• BAR remains statistically more difficult.

That said, discipline choice should also align with career goals, especially in tax compliance or business analysis roles.

CPA Evolution and Changing Performance Trends

The shift to core sections and discipline sections under CPA Evolution has reshaped candidate performance patterns. The data suggests:

• Candidates may be adapting to the new exam structure.
• ISC showed steady improvement compared to the previous quarter’s trends.
• Overall, 2025 pass rates indicate stabilization after initial evolution changes.

As candidates become more familiar with the new structure, we may continue seeing incremental improvements.

Final Takeaway on CPA Pass Rates

The pass rates show moderate improvement across the board, with an overall average nearing 57%. FAR and BAR remain among the toughest sections, while TCP leads the discipline exams.

The key is not to fear the numbers but to use them. Understanding exam difficulty trends, preparing thoroughly for the MCQ and TBS portions, and tailoring your exam strategy to your strengths will have a much greater impact than the national average ever could.

FAQs