Explaining the 75 CPA exam Score Using 2 Analogies: Climbing a Mountain or Running a Marathon

What Does a 75 CPA Exam Score Really Mean on the CPA Exam?

One of the most common questions among CPA candidates is:
“What does a score of 75 mean on the CPA Exam?”

Many assume that a 75 equates to answering 75% of the questions correctly. However, this is a misconception. A score of 75 is not a percentage—it is a scaled score that represents the minimum level of knowledge and competency required to pass and become a licensed CPA.

Disclaimer: The explanation below reflects an informed interpretation based on published AICPA guidance, CPA Exam score reports, public materials, and limited insights gathered from AICPA representatives. The exact scoring formula and methodology remain proprietary.

Scaled Scoring on the CPA Exam

The CPA Exam does not follow a simple percentage-based grading system. Instead, it uses a scaled scoring model developed by the AICPA. This approach transforms a candidate’s raw score—based on correct answers—into a standardized score ranging from 0 to 99.

While the AICPA has not disclosed the full scoring algorithm, based on available information, we can reasonably summarize the process as follows:

• Correct answers to multiple-choice questions and task-based simulations are counted.
• Not all questions carry equal weight—some are more valuable due to their difficulty.
• Raw scores are statistically scaled to ensure consistency and fairness across different exam versions.
• Most significantly, a candidate’s performance is compared to the performance of others during the same testing window. This benchmarking process helps calibrate what constitutes a passing score.

Thus, you are judged in relation to other candidates, though not through direct ranking or competition. Rather, your results are interpreted through a psychometric model that reflects real-time candidate performance trends.

Two Ways to Visualize CPA Exam Scoring

To help conceptualize what a scaled score of 75 truly means, consider the following two analogies:

🏔️ Analogy 1: Climbing a Mountain

Imagine the CPA Exam as climbing a mountain. All candidates begin at the base, but the trails differ in steepness and difficulty—just as some exam questions may vary in complexity.

Your objective is not to reach the peak or complete a specific portion. Instead, you must climb to a predefined altitude that reflects professional competency. That altitude corresponds to a scaled score of 75. If you reach it, regardless of the path taken, you pass.

🏃 Analogy 2: Running a Marathon (with Others on the Track)

Now think of the CPA Exam as running a marathon, but you’re not running alone. Many candidates are on the track with you. You’re not competing for a top spot, but your performance is reviewed in the context of how others perform during the same testing period.

Examiners evaluate whether your overall effort meets the standard expected of a CPA candidate. If a majority struggle with certain parts, this may influence the interpretation of results. Likewise, if the testing period reflects stronger performance across the board, the expectations align accordingly.

To pass, you must meet that benchmark standard, which is reflected in a scaled score of 75 or higher.

Final Thoughts

Whether you imagine the CPA Exam as climbing a mountain or running a marathon with others, the message is the same:

• A 75 is not a percentage, nor does it reflect the number of correct answers alone.
• It is a scaled score, derived through a complex scoring process that incorporates question difficulty and candidate performance data.
• Your score is judged against a standardized benchmark, informed by peer performance during the same testing window.

Again, please note: This interpretation is based on public AICPA materials, candidate score reports, and limited feedback from AICPA representatives. While it reflects common understanding among educators and candidates, the exact scoring methodology remains confidential.

Focus on building a strong foundation of knowledge and problem-solving skills. If you meet the performance standard, the score—and your CPA designation—will follow.