US CPA Exam Pass Rates: Latest Statistics & Trends (2026)

Since January 2024, the CPA exam follows the CPA Evolution format: 3 mandatory Core sections plus 1 Discipline section chosen by the candidate. This restructuring replaced the older four-section format and was designed to reflect how accounting roles have evolved with technology, data analytics, and specialization.

Core Sections (Mandatory for All Candidates)

• AUD – Auditing and Attestation
• FAR – Financial Accounting and Reporting
• REG – Regulation

Discipline Sections (Choose One)

• BAR – Business Analysis and Reporting
• ISC – Information Systems and Controls
• TCP – Tax Compliance and Planning

The passing score is a fixed scaled score of 75 out of 99 for every section not a raw percentage of correct answers. AICPA adjusts scoring based on the difficulty of each candidate's specific exam form, meaning a 75 always reflects the same standard of competence, regardless of which version of the exam you sat.

There's no single combined "CPA pass rate" since candidates sit each section individually, pass rates are always reported per section, with the overall weighted average typically landing between 45% and 55% in any given year. This is different from exams like CA Final, where a single sitting covers multiple papers together.

FAR (Financial Accounting & Reporting) Consistently the Toughest

FAR has held the lowest pass rate across both 2025 and 2026, hovering around 42–43%. This reflects the section's sheer content volume and technical depth, covering everything from financial statement preparation to complex transactions, leases, and government/non-profit accounting. Most candidates who struggle with FAR cite the breadth of topics not any single difficult concept  as the main challenge.

BAR (Business Analysis & Reporting) Close Second

BAR, one of the newer Discipline sections introduced under CPA Evolution, has tracked closely behind FAR at around 42–44%. It combines financial statement analysis, technical accounting, and data-driven business analysis, which candidates often find harder to prepare for since fewer historical resources exist compared to older, more established sections.

AUD (Auditing & Attestation) Moderate Difficulty

AUD sits comfortably in the middle at around 48–49%, requiring precise understanding of audit logic, evidence evaluation and professional standards rather than pure memorization.

REG (Regulation) Improving Steadily

REG has posted one of the more encouraging trends, climbing from around 63% in 2025 to roughly 67% in 2026 a meaningful jump that suggests candidates and review providers have adapted well to its tax and business law content.

TCP (Tax Compliance & Planning) The Easiest Section

TCP has consistently posted the highest pass rate among all six sections, climbing from around 78% in 2025 to nearly 80% through Q2 2026 making it a popular Discipline choice for candidates prioritizing pass probability alongside genuine interest in tax specialization.

• REG saw the biggest jump — rising from roughly 63% in 2025 to around 67% in 2026, likely reflecting candidates and review providers adapting more effectively to updated content.
• Most sections improved slightly in Q2 2026 compared to Q1, with FAR being the lone exception, dipping slightly quarter-over-quarter.
• TCP and ISC remain the most "forgiving" Discipline options, while BAR continues to be the most challenging of the three.
• AUD has shown gradual, steady improvement year over year rather than sharp swings, suggesting stabilizing content and candidate familiarity.
• FAR remains stubbornly difficult, showing the format change hasn't significantly eased its core content demands.

This comparison is a big reason many Indian finance students and CA aspirants explore US CPA or ACCA as a parallel or alternate path. While still demanding, CPA pass rates are notably more predictable and section-isolated than CA Final's single-digit-to-low-teens range per full attempt cycle meaning a setback in one section doesn't require re-sitting everything.

• Sequence FAR and BAR carefully — since they're the toughest sections, avoid stacking both back-to-back with limited prep time between them
• Don't underestimate TCP or ISC — high pass rates don't mean low effort; they reflect well-structured content that responds well to focused preparation
• Budget more study hours for FAR — its breadth of content demands more hours than its pass rate alone might suggest
• Track your section order against the 30-month rolling window — passing your hardest section earlier gives more buffer time
• Use section-wise pass rate trends, not just an overall average, when planning your exam order

At NorthStar Academy, we structure our CPA coaching around exactly this kind of section-wise difficulty, data building extra practice time into FAR and BAR preparation, while still ensuring candidates don't get complacent on higher-pass-rate sections like TCP and ISC. Our mentors track AICPA's updated pass rate trends every cycle, so our study plans and mock tests stay aligned with where candidates are actually struggling, not outdated assumptions.

A low pass rate doesn't necessarily mean a section is impossible it often reflects underprepared candidates attempting a section too early, without structured guidance, or without enough practice under real exam conditions. Candidates who go through mentor-led coaching, focused mock testing, and a realistic study timeline consistently perform better than the raw AICPA averages suggest. This is a core part of what we focus on at NorthStar Academy closing that gap between national averages and what a well-prepared candidate can actually achieve, through structured live classes, regular mock exams, and doubt-clearing support tailored to each section's specific challenges.

US CPA exam pass rates vary significantly by section from FAR's persistently low 42–43% to TCP's strong 79–80% and understanding these trends can meaningfully shape how you sequence your exams and allocate study time. At NorthStar Academy, we build our CPA coaching directly around this section-wise difficulty data, helping candidates prepare smarter for the toughest sections while staying sharp on the ones with historically higher pass rates.