CPA Exam Pass Rates 2026 (Full-Year Data + What It Means for You)
CPA Exam Pass Rates 2025: Official Data, What It Means, and How to Plan Your 2026 Schedule
Final 2025 pass rates, section strategy, scoring myths, and smarter sequencing
Updated for the official 2025 cumulative AICPA pass-rate release
If you're feeling intimidated by the CPA exam, you're not alone. One of the first things candidates do is look up the pass rates to see which section is the biggest hurdle.
The official final 2025 pass rates are now out. They confirm the same broad story candidates felt all year: FAR and BAR remained the toughest sections, while TCP and ISC stayed the most pass-friendly.
The key is not just reading the percentages. It is knowing how to use them to build a smarter exam order and study strategy.
This article is for you if:
- You want to know which CPA exam section is hardest right now
- You are deciding between FAR, AUD, REG, BAR, ISC, and TCP
- You want to understand what a 75 score actually means
- You are building a 2026 exam schedule and want a realistic plan
Jump to:
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Get My Free CPA 101 Course2025 CPA Exam Pass Rates (Official AICPA Data) High-Intent Page
| Section | Type | Q1 2025 | Q2 2025 | Q3 2025 | Q4 2025 | 2025 Cumulative |
|---|---|---|---|---|---|---|
| AUD | Core | 44.30% | 49.05% | 50.03% | 48.78% | 48.21% |
| FAR | Core | 41.67% | 43.52% | 43.07% | 40.20% | 42.12% |
| REG | Core | 62.03% | 63.58% | 66.05% | 60.73% | 63.12% |
| BAR | Discipline | 37.64% | 47.26% | 39.46% | 39.71% | 41.94% |
| ISC | Discipline | 61.23% | 71.96% | 66.91% | 66.75% | 67.79% |
| TCP | Discipline | 74.94% | 80.63% | 76.68% | 76.72% | 77.65% |
Fast takeaway: FAR and BAR were the two lowest-pass-rate sections in 2025. TCP was again the highest.
What These Numbers Actually Mean
FAR and BAR are still the heaviest lifts
Both ended 2025 near 42%, which tells you these remain the deepest, most technically demanding sections.
TCP remains the confidence booster
TCP finished at 77.65%, making it the highest-pass-rate section again.
REG and ISC are the “safer” middle ground
REG stayed strong above 63%, and ISC stayed well above the core average.
Important: AICPA has been explicit that candidates should not assume all sections are designed to have the same pass rate, and it has repeatedly encouraged choosing a discipline that fits your background and interests — not just the highest percentage.
Kyle’s strategy insight: Pass rates matter, but they are a secondary decision tool. The better question is: which section best matches your current strengths, work experience, and ability to stay motivated for 6–10 weeks?
How the Exam Is Actually Scored (It Is Not a Percentage)
The AICPA scoring framework accounts for:
- Question difficulty
- Your performance on MCQs and TBSs
- Scaled scoring so results are comparable across versions
| Section Type | MCQs | TBSs |
|---|---|---|
| AUD, FAR, REG, BAR, TCP | 50% | 50% |
| ISC | 60% | 40% |
Study implication: You cannot treat simulations like an afterthought. On nearly every section, they are half your score.
Strategy Based on the Data: The Alignment Rule
Strong in FAR?
You are more naturally aligned with BAR.
Strong in AUD?
You are more naturally aligned with ISC.
Strong in REG?
You are more naturally aligned with TCP.
Practical rule: choose the discipline that best fits your strongest core subject unless you have a strong professional reason to do otherwise.
Which Section Should You Take First?
The “FAR First” approach
If you have strong stamina and want to get the hardest section out of the way first, FAR is a logical choice. If you pass FAR early, the rest of the journey often feels more manageable.
The “Confidence First” approach
If you have been out of school for a while or want momentum, starting with REG or AUD can make more sense than jumping straight into FAR.
My rule: if your study habits are strong and your schedule is stable, FAR first can be smart. If your confidence is shaky, a win on REG or AUD may be the better first move.
Does Age or Time Away From School Matter?
What matters more than age itself is usually testing stamina, recent study experience, and how quickly you can rebuild concentration for a four-hour exam.
If you are a recent grad
You may want to tackle FAR sooner while your academic routines are still fresh.
If you have been out of school for years
Starting with a more manageable section can help rebuild confidence, pacing, and exam endurance before FAR.
Planning Your 2026 Study Schedule
To beat the stats, focus on:
- Blueprint alignment: know exactly what is tested
- Simulation practice: not just MCQs
- Consistent weekly hours: even moderate hours beat chaotic bursts
- Choosing the right first section: difficulty is only one factor
- Discipline fit: pick the section that matches your strengths
Kyle’s 90+ Score Insight: The best schedule is not the fastest schedule. The best schedule is the one you can actually execute for months without burning out.
FAQ
What was the hardest CPA exam section in 2025?
Based on official cumulative pass rates, BAR (41.94%) and FAR (42.12%) were the two hardest sections in 2025.
What was the easiest CPA exam section in 2025?
TCP had the highest cumulative 2025 pass rate at 77.65%.
Does a 75 mean 75% correct on the CPA exam?
No. A 75 is a scaled passing score, not a raw percentage correct.
Are CPA exam scores curved?
No. The AICPA states that CPA exam scores are not curved.
Should I choose my discipline based only on pass rates?
Usually no. A better strategy is to choose the discipline that best matches your background, strengths, and interests.
About the Author
Kyle Ashcraft is a CPA that scored a 90+ on all four CPA exams. Kyle founded Maxwell CPA Review, an exam-prep company that offers video courses and private tutoring.
Kyle can be reached at MaxwellCPAreview@gmail.com or by visiting MaxwellCPAreview.com.
Ready to beat the statistics?
Pass rates are useful, but the real advantage comes from having a structured plan that tackles the right section in the right order. My Free CPA 101 Course shows you exactly how to do that.
Kyle Ashcraft is a CPA who scored a 90+ on all four CPA exams. Kyle founded Maxwell CPA Review, which is an exam-prep company that offers a comprehensive CPA exam review course and private tutoring.
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