Nov 21, 2023 · 2 min read
Calculating your CPA Exam score
To pass a CPA Exam section, you must score a minimum of 75. Have you ever wondered how the AICPA calculates your CPA Exam section scores? Scores are reported on a scale that ranges from 0 to 99. It’s important to know that your total reported score does not represent a percentage correct, nor can you interpret it as such. Scores are not curved. When you fail an Exam section, you’ll also receive a Candidate Performance Report that assesses your performance on that specific section.
CPA Exam scoring is treated with a high level of importance, due diligence, and attention to accuracy. Your responses to questions go through multiple quality assurance reviews to ensure scoring accuracy.
Your total score is a weighted combination of scaled scores from multiple-choice questions (MCQs) and task-based simulations (TBSs).
The CPA Exam consists of three Core sections (AUD, FAR and REG) and the choice of one Discipline section (BAR, ISC and TCP). The weighted combination of scaled scores is 50% MCQs and 50% TBSs for both Core and Discipline sections, with the exception of ISC, which is 60% MCQs and 40% TBSs.
Scaled scores on the MCQ and TBS portions of the CPA Exam are calculated using formulas that take into account factors such as whether the question was answered correctly and the relative difficulty of each question.
Steps in computing your score
How did candidates perform overall?
Although testing is conducted throughout the year, we publish candidate pass rates for each section on a quarterly basis. When reviewing these pass rates, you should remember that candidates are evaluated against an established standard of competence, and that the CPA Exam is scored and scaled so that scores are comparable across test forms and over time. The Exam is not harder or easier to pass at different times. An increase in pass rates simply means that candidates are better prepared. Below are the pass rates for calendar year 2023.
| Section | Q1 | Q2 | Q3 | Q4 | CUMULATIVE |
|---|
| AUD | 47.01% | 48.24% | 45.64% | 46.41% | 46.92% |
| BEC | 56.98% | 59.16% | 54.90% | 38.17% | 56.52% |
| FAR | 41.82% | 42.78% | 44.08% | 39.36% | 42.94% |
| REG | 58.63% | 59.71% | 59.13% | 54.68% | 59.19% |
Elijah Watts Sells Award
Since 1923, the AICPA has bestowed the Elijah Watt Sells Award upon high-performing candidates for outstanding performance on the CPA Exam. The award is named in honor of one of the country’s first CPAs who was active in the establishment of the AICPA. As an advocate for the profession, Sells played a key role in advancing professional education in the professionTo earn the award, a CPA candidate must have:
Obtained a cumulative average score above 95.50 on the CPA Exam’s three Core sections and one Discipline section.
Passed all four sections of the Exam on the first attempt. Note that any failed attempt disqualifies eligibility for this award.
You do not need to apply for this award. If you are eligible, you will be contacted in the spring of the following year in which you completed testing.
FAQs
To pass a CPA Exam section, you must score a minimum of 75. Have you ever wondered how the AICPA calculates your CPA Exam section scores? Scores are reported on a scale that ranges from 0 to 99.
How many people pass all 4 CPA exams on the first attempt? ›
The overall pass rate of the CPA Exam hovers around 50%, but how many people manage to pass all four sections—including three core and one discipline—on the first try? About 20%. Around 1 in 2 people will pass a specific section of the exam, and about 1 in 5 people will pass each section on their first try.
How can I study for CPA Exam efficiently? ›
Here are their tips:
- Team up. The first mistake students make, Waldrup noted, is to study alone. ...
- Don't just memorize and cram. Rote memorization is no longer enough. ...
- Be methodical. ...
- Don't underestimate study time. ...
- Allow for setbacks. ...
- Seek help. ...
- Use a CPA Exam review course. ...
- Don't get tripped up.
What has changed in the 2024 CPA Exam? The 2024 CPA Exam has moved to a Core-Plus-Discipline Model which requires candidates to be skilled in a strong core based on accounting, auditing, and tax, as well as one discipline.
How many times can I fail the CPA? ›
There is no limit as to the number of times you may repeat a failed section. You may take any unpassed section of the CPA Exam year-round.
Is CPA harder than bar? ›
The CPA exam is significantly harder. However, the essays on the CA bar are very hard because of the amount of material you have to know, the format of the essays, and the time pressure. I was a CPA before going to law school and I always believed the CPA exam was harder than the bar because that is what CPAs claim.
Which CPA Exam is the hardest? ›
The FAR section of the CPA Exam is hard because it's the most comprehensive of the 4 exam sections, and it has a lot of math questions that are mentally taxing to get through. It has the lowest pass rate of all 4 exam sections and is considered the hardest CPA Exam section.
What is the hardest exam in the US? ›
1. The United States Medical Licensing Examination (USMLE) The United States Medical Licensing Examination (USMLE) takes the top spot as the most challenging exam in the US, with an average preparation time ranging from 200 to 400 hours for each of its three steps.
Why is the CPA pass rate so low? ›
The pass rate is low because of the sheer volume of material that must be mastered especially when all four sections are considered together. The CPA exam has always been considered one of the most difficult professional exams.
How many hours a day should I study CPA? ›
Plan to spend an average of 400 hours to study for the entire exam. Personally, what works best for my current lifestyle is 20 hours per week, so it's important to figure out how many hours per week will fit your lifestyle best. Obviously, this will also depend on what timeline you've set for yourself to pass.
The answer is yes, you can! While the preparation will be tedious, it's definitely doable. The first step is to sign up for your exam. Then, find a CPA exam review course that best fits your needs, use it by yourself and/or with a study group.
What is the easiest part of the CPA exam to pass? ›
Either way, BEC is considered the easiest part of the CPA exam because it has the highest pass rate. The AICPA highlights one reason BEC is higher is because it is the section most commonly taken last, giving students more experience with test-taking after taking other sections.
What age are most CPAs? ›
The average age of CPAs in the US is now 43, and trending older each year.
What age do most people pass CPA Exam? ›
CPA Exam Pass Rates by Age and Graduation Date
According to NASBA's 2019 CPA Exam Test Results, recent graduates score a lot better than older graduates. The highest pass rates belong to those younger than 22 at 68.4%. Candidates aged 35 and older had the lowest pass rate of 37.1%.
Can you pass all 4 CPA exams in 6 months? ›
Students, recent graduates, and people with plenty of time to study should aim to sit for and pass 4 sections of the CPA Exam in about 6 months. This would have you taking an exam every 6-7 weeks and studying about 22-26 hours each week.
Is 76 a passing CPA score? ›
Is 76 a passing CPA score? Yes, a score of 76 is a passing score on the CPA exam. Any score of 75 or above on the scaled score of 0 to 99 is considered passing.
What happens if you get a 74 on the CPA Exam? ›
As a matter of course, the AICPA will automatically regrade those exams that initially receive a score just a few points off a 75. If you scored a 72, 73 or 74 your exam has been automatically gone through two individual scoring processes to verify that it did not pass.
What is a passing grade for the CPA Exam? ›
What is a CPA Exam passing score? The CPA Exam is scored on a scale from 0 to 99, and you must score a minimum of 75 to pass each section.
What is the lowest score you can get on the CPA Exam? ›
CPA Exam Sections Quick Facts
Each testlet is made up of multiple-choice questions, task-based simulations, or written communication tasks. Each exam is graded on a scale from 0 – 99, and the minimum passing score is 75. BEC has the highest pass rate, and FAR has the lowest pass rate.
