CPA Pass Rates: Odds to Pass the Exam in 2026
CPA exam pass rates can look intimidating, especially when some sections have pass rates hovering in the low 40% range. But those numbers don’t determine whether you will pass.
Through the second quarter of 2026, CPA exam results show improvement or relative stability across most sections. Five of the six sections posted higher Q2 pass rates than Q1, with FAR being the only section to decline slightly.
Instead of viewing pass rates as your personal odds of success, use them to understand where candidates tend to struggle and where you may need to devote more study time.
Below, we’ll break down the latest 2026 CPA exam pass rates, compare them with previous years, and explain what the numbers could mean for your exam strategy.
Key Takeaways
- Most CPA Exam Pass Rates Improved in Q2: Five of the six CPA exam sections had higher pass rates in Q2 2026 than in Q1. FAR was the only section to decline, falling from 43.46% to 42.47%.
- FAR Has the Lowest 2026 Pass Rate So Far: Through Q2, FAR has a cumulative pass rate of 42.95%, followed closely by BAR at 43.64%. These results suggest candidates may want to allow additional study time for these sections.
- TCP Continues To Have the Highest Pass Rate: TCP has a cumulative 2026 pass rate of 79.53%, the highest of any Core or Discipline section. Its Q2 pass rate reached 79.75%.
- BAR Improved Significantly in Q2: BAR’s quarterly pass rate jumped from 41.30% in Q1 to 45.62% in Q2, an increase of more than four percentage points.
- Pass Rates Don’t Determine Your Chances of Passing: National pass rates show how candidates performed overall. They aren’t an estimate of your individual probability of passing. Your preparation, understanding of the material and performance on exam day ultimately determine your result.
What Are the CPA Pass Rates?
Through the second quarter of 2026, cumulative CPA exam pass rates range from 42.95% for FAR to 79.53% for TCP.
The three Core sections continue to show a wide range of results. REG has the highest Core pass rate so far in 2026 at 66.78%, followed by AUD at 48.65% and FAR at 42.95%.
There is an even larger spread among the Discipline sections. TCP leads with a cumulative pass rate of 79.53%, while ISC stands at 67.45% and BAR at 43.64%.
2026 CPA Exam Pass Rates
What Are the CPA Pass Rates in 2026?
Through the second quarter of 2026, cumulative CPA exam pass rates range from 42.95% for FAR to 79.53% for TCP.
The three Core sections continue to show a wide range of results. REG has the highest Core pass rate so far in 2026 at 66.78%, followed by AUD at 48.65% and FAR at 42.95%.
There is an even larger spread among the Discipline sections. TCP leads with a cumulative pass rate of 79.53%, while ISC stands at 67.45% and BAR at 43.64%.
2026 CPA Exam Pass Rates
| Exam Section | Q1 2026 | Q2 2026 | 2026 Cumulative |
|---|---|---|---|
| AUD | 47.80% | 49.38% | 48.65% |
| FAR | 43.46% | 42.47% | 42.95% |
| REG | 66.65% | 66.87% | 66.78% |
| BAR | 41.30% | 45.62% | 43.64% |
| ISC | 66.79% | 67.98% | 67.45% |
| TCP | 79.28% | 79.75% | 79.53% |
What the Pass Rates Show
What the 2026 Pass Rates Show
The first half of 2026 shows relatively stable or improving results across most CPA exam sections.
BAR experienced the largest quarter-to-quarter increase, rising from 41.30% in Q1 to 45.62% in Q2. AUD also improved, moving from 47.80% to 49.38%.
REG, ISC and TCP changed less dramatically but each posted a slightly higher pass rate in Q2. TCP remained the highest-performing section, with nearly 80% of candidates passing in both quarters.
FAR was the only section with a lower Q2 pass rate, declining from 43.46% to 42.47%. Its cumulative 42.95% pass rate is currently the lowest of the six CPA exam sections.
These numbers don’t necessarily mean the CPA exam is getting easier or harder. The AICPA explains that candidates are evaluated against an established standard and that changes in pass rates can reflect differences in candidate preparedness.
2026 vs. 2025 CPA Exam Pass Rates
CPA exam pass rates through Q2 2026 are generally running ahead of the final rates reported for 2025. Five of the six sections currently have higher cumulative pass rates, although 2026 results are only available through the first half of the year.
Here’s how the current numbers compare:
| Exam Section | 2026 Through Q2 | 2025 |
|---|---|---|
| AUD | 48.65% | 48.21% |
| FAR | 42.95% | 42.12% |
| REG | 66.78% | 63.12% |
| BAR | 43.64% | 41.94% |
| ISC | 67.45% | 67.79% |
| TCP | 79.53% | 77.65% |
REG has seen one of the more noticeable gains, increasing from a 63.12% pass rate in 2025 to 66.78% through Q2 2026. BAR has also moved higher, from 41.94% to 43.64%.
TCP continues to post the strongest results. Its cumulative pass rate has increased from 77.65% in 2025 to 79.53% so far in 2026.
ISC is the only section with a slightly lower cumulative rate, moving from 67.79% in 2025 to 67.45% through Q2 2026. The difference is small, however, and the remaining 2026 testing periods could change the full-year result.
It’s also important not to interpret higher pass rates as evidence that the CPA exam has become easier. The AICPA explains that candidates are measured against an established standard and that changes in pass rates reflect candidate performance and preparedness rather than changes in exam difficulty.
Which CPA Exam Sections Are the Most Difficult?
Based on 2026 pass rates so far, FAR and BAR appear to be the most difficult CPA exam sections for candidates.
Through Q2 2026:
- FAR has the lowest cumulative pass rate at 42.95%.
- BAR follows at 43.64%.
- AUD has a cumulative pass rate of 48.65%.
- The remaining sections all have cumulative pass rates above 66%.
FAR, or Financial Accounting and Reporting, covers financial accounting and reporting topics that newly licensed CPAs are expected to understand. Candidates answer both multiple-choice questions and task-based simulations, making it important to understand the concepts and know how to apply them.
BAR, or Business Analysis and Reporting, is one of the three Discipline options. It focuses on areas such as financial analysis, technical accounting, data and reporting, and state and local government accounting.
Although BAR remains near the bottom of the pass-rate rankings, its results improved considerably during the second quarter. The BAR pass rate increased from 41.30% in Q1 to 45.62% in Q2 2026.
Which CPA Discipline Has the Highest Pass Rate?
TCP continues to have the highest pass rate among the three Discipline sections.
Through Q2 2026, the cumulative Discipline pass rates are:
- TCP: 79.53%
- ISC: 67.45%
- BAR: 43.64%
That makes TCP the highest-performing Discipline based on current pass-rate data. However, a higher pass rate doesn’t necessarily mean TCP will be the easiest option for every candidate.
Your Discipline choice should take into account your education, experience, career interests and familiarity with the subject matter. A candidate with a strong background in information systems, for example, may be better suited to ISC even though TCP currently has a higher pass rate.
Pass rates can provide useful context, but they shouldn’t be the only factor you use when deciding which Discipline to take.
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 the 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 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.
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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.
Final Takeaway on CPA Pass Rates
Final Takeaway on CPA Pass Rates
CPA exam pass rates are trending higher in 2026, but some sections remain challenging. Through Q2, FAR has the lowest cumulative pass rate at 42.95%, while TCP has the highest at 79.53%.
Pass rates can help you understand overall trends, but they don’t determine your individual chances of passing. Focus on consistent preparation, practice questions, and task-based simulations to give yourself the best chance of success.
FAQs
There is no single national CPA exam pass rate because pass rates vary by section. Through Q2 2026, cumulative pass rates range from 42.95% for FAR to 79.53% for TCP.
Through Q2 2026, Financial Accounting and Reporting (FAR) has the lowest cumulative pass rate at 42.95%, followed by BAR at 43.64%.
Tax Compliance and Planning (TCP) has the highest 2026 cumulative Discipline pass rate at 79.53% through Q2. However, a higher pass rate does not necessarily mean TCP will be the easiest Discipline for every candidate.
Not necessarily. Lower pass rates show that fewer candidates passed that section, but the AICPA notes that changes in pass rates reflect candidate preparedness rather than changes in exam difficulty.
CPA exam scores are reported on a scaled system and determined by how candidates perform across both the multiple-choice questions and task-based simulations, not by the raw percentage of questions answered correctly.CPA exam scores are reported on a 0-to-99 scale, with 75 required to pass. A score of 75 does not mean you answered 75% of the questions correctly; scores account for performance on the exam’s multiple-choice questions and task-based simulations.CPA exam scores are reported on a scaled system and determined by how candidates perform across both the multiple-choice questions and task-based simulations, not by the raw percentage of questions answered correctly.
