CPA Exam Pass Rates 2026: Q1 and Q2 Data, Plus Final 2025 Rates
Kyle Ashcraft, CPA · 2019 CPA Exam Scores · 95 FAR · 98 BEC · 91 REG · 90 AUD
Latest data. The AICPA has published pass rates through Q2 2026. Year to date, TCP has the highest pass rate at 79.53% and FAR has the lowest at 42.95%. Every section except ISC is running ahead of its 2025 full-year figure, with REG up the most, from 63.12% to 66.78%.
Looking up the pass rates is one of the first things almost every candidate does, and it is a reasonable instinct. The numbers are real, they are official, and they are genuinely useful for planning.
They are also the single most misread statistic in this profession. Below is what the current data says, followed by what it does not say, which matters more than most articles admit.
In this guide
Pass rates on this page come from the AICPA's published scoring and pass-rate release and were last verified on 10 September 2026. Q3 2026 has not yet been published.
What are the 2026 CPA Exam pass rates?
Through the first two quarters of 2026, with the change against each section's full-year 2025 figure.
| Section | Type | Q1 | Q2 | 2026 YTD | vs 2025 |
|---|---|---|---|---|---|
| AUD | Core | 47.80% | 49.38% | 48.65% | +0.44 |
| FAR | Core | 43.46% | 42.47% | 42.95% | +0.83 |
| REG | Core | 66.65% | 66.87% | 66.78% | +3.66 |
| BAR | Discipline | 41.30% | 45.62% | 43.64% | +1.70 |
| ISC | Discipline | 66.79% | 67.98% | 67.45% | −0.34 |
| TCP | Discipline | 79.28% | 79.75% | 79.53% | +1.88 |
FAR and BAR remain the two lowest. TCP remains the highest by a wide margin. The notable movement is REG, up nearly four points on the year, which is the largest single-section shift in the data.
What were the 2025 pass rates?
The full-year 2025 figures, useful because a cumulative annual number smooths out the quarter-to-quarter noise that makes single quarters unreliable to plan around.
| Section | Q1 | Q2 | Q3 | Q4 | Cumulative |
|---|---|---|---|---|---|
| AUD | 44.30% | 49.05% | 50.03% | 48.78% | 48.21% |
| FAR | 41.67% | 43.52% | 43.07% | 40.20% | 42.12% |
| REG | 62.03% | 63.58% | 66.05% | 60.73% | 63.12% |
| BAR | 37.64% | 47.26% | 39.46% | 39.71% | 41.94% |
| ISC | 61.23% | 71.96% | 66.91% | 66.75% | 67.79% |
| TCP | 74.94% | 80.63% | 76.68% | 76.72% | 77.65% |
Look at BAR across 2025 for a lesson in reading these tables. It ran 37.64%, then 47.26%, then 39.46%, then 39.71%. Nearly ten points of swing between Q1 and Q2, and the section did not change. If you had made a decision in mid-2025 on that Q2 number, you would have been planning around noise. Use the cumulative figure.
What do the pass rates actually tell you?
Less than the way they are usually reported suggests, and this is worth being precise about because the misreading leads people to bad decisions.
The AICPA's own position is that the exam is not harder or easier to pass at different times, and that a rise in pass rates simply means candidates were better prepared. The exam is scored and scaled so results stay comparable across test forms and over time. So when REG climbs almost four points in a year, that is a statement about the people who sat REG, not about REG.
What follows from that, and it matters most for the Disciplines. Candidates choose their own Discipline, and they mostly choose the one that fits their background. TCP's 79.53% partly reflects a population of candidates who picked tax because they are good at tax. It is not a forecast of what would happen if you sat TCP without that background.
So a pass rate is a fact about a group of people. Your result is a fact about your preparation. The gap between those two ideas is where most pass-rate advice goes wrong.
What the current data supports saying
- FAR and BAR have the lowest pass rates, in 2025 and again through Q2 2026.
- TCP has the highest, by roughly twelve points over the next section.
- REG and ISC sit comfortably in the upper range.
- Every section except ISC is running ahead of its 2025 figure.
What it does not support
- That FAR and BAR are the most difficult sections for you specifically.
- That you personally are more likely to pass TCP than BAR.
- That a rising pass rate means a section got easier.
My own view, clearly labelled as mine. FAR is the section I would call hardest, because of its breadth rather than its pass rate. It covers more distinct topics than anything else on the exam, which makes it the section where candidates most often run out of time before they run out of material. That is a judgment from teaching it, not a conclusion from the table above.
How is the CPA Exam actually scored?
A 75 is required to pass, and it is not 75% correct. Scores are reported on a scale from 0 to 99, and they are not curved.
with the relative difficulty of each question built into the calculation.
| Sections | MCQ weight | TBS weight |
|---|---|---|
| AUD, FAR, REG, BAR, TCP | 50% | 50% |
| ISC | 60% | 40% |
The practical consequence people ignore. On five of the six sections, simulations are half your score. Candidates spend their study time on multiple choice questions because those are easier to practise and produce a satisfying percentage at the end of a session. Then they meet the simulations on exam day having done a fraction of the reps.
If your practice is 90% MCQs, your preparation is badly out of line with how the exam is weighted, and no amount of additional MCQ volume fixes it.
One more thing worth knowing: because relative difficulty is built into the scoring, a section that felt brutally hard is not evidence you failed. Everyone's testlets adapt, and difficulty is accounted for in the calculation. The feeling of having been beaten up is close to universal and tells you nothing.
How should you choose a Discipline?
The AICPA's guidance is to choose based on your education, experience, interests and career goals. That is deliberately broad, and it is the right advice.
Here is the narrower framework I use with students, which is mine rather than an official rule:
| If your strongest Core section is | The natural Discipline is | Because |
|---|---|---|
| FAR | BAR | BAR extends the same financial reporting and analysis material |
| AUD | ISC | ISC builds on controls, systems and the risk material AUD introduces |
| REG | TCP | TCP goes deeper into the tax material REG covers |
Use it as a starting point, not a rule. Overlap in content means less relearning, which is a real advantage. But if you work in tax and hated FAR, take TCP regardless of what your FAR score was, and if your firm expects ISC, that consideration outranks anything in this table.
What I would not do is pick TCP because of the 79.53%. That number describes people who chose tax for a reason.
Which section should you take first?
Two defensible strategies, and they suit different people.
- FAR first. It is the broadest section and, on recent data, the one with the lowest pass rate. Clearing it early means everything after feels lighter, and it puts your longest section furthest from the end of your credit window.
- A win first. Starting with REG or AUD gets a pass on the board, which matters more than candidates expect. Momentum is real, and so is the damage a first-attempt failure does to a study routine that has not yet become a habit.
How I would decide. If your study routine is already established and your schedule is stable for the next couple of months, take FAR first. If you are still building the habit, or you are returning to study after time away, take the win first. The right answer depends on whether your main risk is the material or your consistency.
Does time away from school matter?
In my experience teaching candidates, what matters is not age but two specific things: how recently you have done sustained study, and how comfortable you are sitting a four-hour exam. Both are trainable, and neither is fixed by how long ago you graduated.
If you have been out of school for years, the case for starting with a shorter section is less about the material and more about rebuilding the endurance before you meet the longest section on the exam. That is a coaching judgment rather than a finding from any data.
How should you build your schedule?
Your credit window depends on your jurisdiction. NASBA's Model Rule moved from 18 months to 30, but each board adopts its own rules on its own timetable, so verify yours with your state board rather than assuming.
Five things that do more for a pass than section order does:
- Work from the Blueprint. Know what is actually tested before deciding what to study.
- Practise simulations properly. Half your score on five of six sections. Weight your practice accordingly.
- Keep the weekly hours steady. Moderate and consistent beats heroic and sporadic, every time.
- Choose a first section that fits your situation, not the one an article told you to take.
- Pick the Discipline that fits your background, not the highest percentage.
The best schedule is not the fastest one. It is the one you can still be running in week nine. A plan that assumes twenty hours a week from someone who has fifteen does not fail in week one, it fails in week five, and by then the calendar has no slack left in it.
Frequently asked questions
Which CPA Exam section has the lowest pass rate in 2026?
FAR, at 42.95% through Q2 2026, with BAR just above it at 43.64%. Both were also the two lowest in 2025.
Which CPA Exam section has the highest pass rate?
TCP, at 79.53% through Q2 2026, up from 77.65% for full-year 2025. It is roughly twelve points clear of the next highest section.
Does a low pass rate mean a section is harder?
Not directly. The AICPA states the exam is not harder or easier to pass at different times, and that pass rate movements reflect how well prepared candidates were. Discipline pass rates are also affected by candidates choosing the section that suits their background.
Does a 75 mean 75% correct?
No. Scores are reported on a 0 to 99 scale and a 75 is a scaled score, not a raw percentage. Scores are not curved, and the relative difficulty of each question is built into the calculation.
How much of my score comes from simulations?
Half, on AUD, FAR, REG, BAR and TCP. ISC is the exception, weighted 60% multiple choice and 40% simulations.
Should I choose my Discipline based on pass rates?
No. Choose based on your education, experience and career goals. Candidates self-select into Disciplines, so a high pass rate partly reflects the people who chose that section rather than the section itself.
How long do I have to pass all four sections?
It depends on your jurisdiction. NASBA's Model Rule moved the credit window from 18 months to 30, but individual state boards adopt their own rules, so confirm the window with your board.
When does the AICPA publish new pass rates?
Quarterly. As of September 2026 the most recent published data covers Q1 and Q2 2026, and Q3 has not yet been released.
Start free with CPA 101
Pass rates describe other people. Preparation is the part you control. CPA 101 is free and includes all 25 of the 2026 AICPA released MCQs plus a study outline. No credit card required.
Kyle Ashcraft, CPA scored 90 or above on every section of the CPA exam in 2019, including a 95 on FAR. He is the founder and sole instructor of Maxwell CPA Review, a complete CPA review course covering all six sections, where he creates every lecture, textbook and study outline himself.
Explore More Comprehensive CPA Guides
Master operating and finance leases, journal entries, and amortization schedules.
The ultimate cheat sheet for turnover, liquidity, and profitability ratios.
Break down variance analysis, job costing, and activity-based costing (ABC).
Understand NPV, IRR, payback period calculations, and investment decisions.
Simplify macro and microeconomic concepts, supply, demand, and market structures.
Navigate relational databases, IT governance, segregation of duties, and cybersecurity.