CPA Passing Percentage 2026: Pass Rates & Passing Grade

Updated October 28, 2026. Latest official data: Q1–Q3 2026. Originally published in 2024.

The CPA passing percentage for 2026 ranges from 43.54% for FAR to 79.75% for TCP, based on cumulative results through Q3 from the American Institute of CPAs (AICPA). Each section has its own rate. To pass a section, you need a scaled score of 75 on a 0 to 99 scale, which is not 75% correct.

This guide explains the CPA passing percentage using quarterly tables, charts, a 2025 comparison, and practical steps for planning your preparation. Whether you are starting FAR, reviewing AUD, or choosing your Discipline section (BAR, ISC, or TCP), use the statistics as context for preparation.

What is the CPA passing percentage in 2026? Results by section

Section names: AUD is Auditing and Attestation; FAR is Financial Accounting and Reporting; REG is Taxation and Regulation; BAR is Business Analysis and Reporting; ISC is Information Systems and Controls; and TCP is Tax Compliance and Planning. Every candidate takes the three Core sections plus one Discipline, an elective section you choose based on your background and goals, according to the AICPA CPA Exam overview.

The table separates quarterly results from the published cumulative CPA passing percentage. Q1 covers January to March, Q2 covers April to June, and Q3 covers July to September. Use the cumulative column for the year-to-date picture, and the quarterly columns to see how the reported rates changed.

Source: AICPA & CIMA, CPA Exam scoring and pass rates, checked October 28, 2026. Cumulative figures are reproduced as published, rather than calculated by averaging the quarters.

How did CPA exam pass rates change each quarter in 2026?

Calculated from the published figures, BAR had the largest Q1-to-Q2 increase: 4.32 percentage points. FAR decreased by 0.99 percentage points, and the other four sections increased.

From Q2 to Q3, the picture shifted. AUD had the largest increase at 2.85 percentage points, followed by ISC at 2.24 and FAR at 2.02. TCP rose 0.33 points. REG fell 1.50 points, and BAR fell 1.27 points.

These changes describe the candidates who tested in each quarter. They do not tell you how your own result will change if you move an appointment.

For example, a move from 41.30% to 45.62% is an increase of 4.32 percentage points. Keeping that distinction clear makes a CPA passing percentage comparison easier to interpret.

How do 2026 CPA pass rates compare with 2025?

The 2025 results provide a recent full-year reference. The periods differ: 2025 includes four quarters, while the available 2026 total includes three. Treat this as historical context, rather than a matched comparison or a forecast for December.

Source: AICPA’s official 2025 table. No 2026 full-year rate is implied.

All six sections have a higher 2026 cumulative result through Q3 than their 2025 full-year result. REG shows the biggest gap at 3.20 percentage points (66.32% vs. 63.12%), and ISC the smallest at 0.77 points (68.56% vs. 67.79%).

For a same-quarter check, compare Q3 2026 with Q3 2025. Five sections were higher, led by BAR at 44.35% vs. 39.46%, up 4.89 points. REG was the exception, slipping 0.68 points (65.37% vs. 66.05%).

Why the rise? The AICPA scales scores so results are comparable across test forms and over time, so the exam does not get easier or harder from one period to the next. The AICPA explains on its pass-rate page that rising pass rates reflect better-prepared candidates. For you, the more useful comparison is personal: does your recent practice show stronger reasoning, fewer repeated errors, and better pacing than your earlier work?

How have Discipline pass rates changed since the 2024 launch?

The three Discipline sections started in January 2024, when the CPA Exam moved to its current Core and Discipline model under CPA Evolution. Comparing the AICPA’s first-quarter 2024 results with the 2026 cumulative rates through Q3 provides historical context for each Discipline.

ISC shows the biggest shift by far. Keep in mind that Q1 2024 is a single quarter, while the 2026 figure covers three, so this comparison does not establish a consistent trend or explain the reasons for the difference.

Source: AICPA, 24Q1 CPA Exam Pass Rates, and the AICPA pass-rate page linked above.

CPA passing grade: does 75 mean 75% correct?

No. The CPA passing grade is a scaled score of 75, and the reporting scale runs from 0 to 99. A pass percentage describes a group’s exam results. A passing score is the threshold applied to your individual section. The AICPA also confirms that scores are not curved in its CPA Exam scoring FAQs.

Your total score combines two parts: multiple-choice questions (MCQs) and task-based simulations (TBSs), which are case-style problems built around exhibits and documents. For AUD, FAR, REG, BAR, and TCP, each part counts for 50% of the score. ISC is the exception at 60% MCQs and 40% TBSs. Because each part is scaled using question difficulty, you cannot convert a raw percentage into a CPA score.

A practice result can help you identify what to study next. It cannot, by itself, guarantee a 75. Track whether you can explain unfamiliar problems, apply the concept to a new fact pattern, and complete a simulation without depending on a memorized answer. For a fuller explanation, read CPA Exam score of 75 explained.

What can the CPA passing percentage tell you about your chances?

There is no single “all four sections on the first try” percentage in these quarterly tables. Nor should you take a simple average of the six section rates and call it the overall CPA passing percentage: sections can have different testing volumes, and candidates choose one of three Disciplines.

Multiplying section rates is also not a reliable estimate of an individual’s chance of passing all four. That calculation would require assumptions about the tested populations and the independence of results that these tables do not establish. The figures are useful benchmarks, but your preparation deserves its own assessment.

TCP’s high rate is not a reason to choose it automatically. The AICPA’s discussion of Discipline selection recommends considering education, experience, and interests. Its early CPA Evolution analysis also highlighted differences in candidate preparedness. A tax background may make TCP a natural fit; another candidate’s strengths may align better with BAR or ISC.

Want to know how these numbers feel in practice? Read How Hard Is the CPA Exam? Why Preparation Matters. If you are planning a budget that allows for a retake, see CPA Exam Cost in 2026: Fees by State and Total Price.

How should you use CPA pass rates in your study plan?

Start with the question the numbers cannot answer: what is preventing you from solving the next problem correctly? Use the following process to turn general statistics into specific work.

1. Choose current material. Consult the AICPA Exam Blueprints for your testing date. They describe the content, skills, and task types to prepare for. Avoid building a 2026 study plan entirely around an older video or outline.
2. Take a diagnostic set. Work unfamiliar multiple-choice questions and a simulation. Label each error: missing concept, calculation mistake, misreading, or time pressure. A specific error category is more actionable than “I am bad at FAR.” If you need fresh questions, the Farhat Lectures test banks for FAR, AUD, REG, BAR, ISC, and TCP give you unfamiliar sets to practice with.
3. Repair the underlying concept. Study a focused explanation, write out an example, then solve a different problem with no notes. If you can only repeat the original solution, spend more time on the reasoning before adding speed.
4. Practice application and pacing. Schedule both question sets and simulations. Review why incorrect choices fail, and reserve time to work through exhibits carefully. Increase timed practice as your understanding becomes more consistent.
5. Review cumulatively. Revisit earlier topics while learning new ones. Keep a short error log and test whether a weakness stays fixed a week later. Use progress across several unfamiliar sets to guide your next study block.

For exam order, see Professor Farhat’s explanation of why taking FAR first can build your accounting foundation. If you need extra conceptual support, explore the Intermediate Accounting course or the FAR supplemental course that matches your review provider: Becker, Gleim, Surgent, Miles, or UWorld. Match your study resources to your current section and testing date.

After an unsuccessful attempt, use any available Candidate Performance Report to help plan your review. The AICPA cautions that content-area indicators are less reliable than the total score and recommends reviewing all areas when preparing to retest. Do not let one “stronger” label become a reason to stop reviewing that topic.

CPA passing percentage: frequently asked questions

What is the CPA passing percentage for 2026?

The latest published cumulative rates through Q3 are AUD 50.03%, FAR 43.54%, REG 66.32%, BAR 43.88%, ISC 68.56%, and TCP 79.75%. These are section-specific, year-to-date figures, not a full-year result or a first-attempt completion rate.

What percentage of people pass the CPA exam?

The AICPA does not publish one overall pass rate for the whole exam. It reports a separate rate for each section. Through Q3 2026, the three Core sections that every candidate takes range from 43.54% (FAR) to 66.32% (REG), and the Discipline sections range from 43.88% (BAR) to 79.75% (TCP). Averaging the six numbers would be misleading, because each section has a different number of test takers.

Which section has the lowest CPA exam pass rate?

FAR has the lowest cumulative rate through Q3 2026 at 43.54%, and BAR is close behind at 43.88%. Your most difficult section may differ, so compare the content with your coursework, work experience, and diagnostic results.

Is the CPA passing grade 75 or 75%?

It is a scaled score of 75 on the 0–99 scale. The score is not a percent-correct grade. A 75% practice result and an official score of 75 measure different things.

Is the CPA exam curved?

No. The AICPA states that CPA Exam scores are not curved. You are measured against a fixed standard of competence, so other candidates’ results do not raise or lower your score.

Does a higher CPA pass percentage mean the exam is easier?

Not over time. The AICPA scales scores so they are comparable across test forms and years, and it attributes rising pass rates to better-prepared candidates. Between sections, who chooses to take each one also matters. When the Disciplines launched in 2024, the AICPA noted that TCP candidates were generally better prepared than BAR and ISC candidates. A high rate is never a reason to skip testing your own readiness.

Can I use the CPA passing percentage to predict my score?

No. The rate describes a group, while your score depends on your performance. Use the tables to understand the testing context and use fresh practice problems, simulations, and an error log to evaluate your preparation.

Where should I check for new 2026 CPA pass-rate data?

Check the AICPA’s pass-rate page for Q4 and full-year 2026 results. For application and jurisdiction information, start with NASBA’s CPA Exam resources. For upcoming changes to testing and score timelines, read CPA Exam Changes 2027: Dates, Score Delays, and How to Prepare.

Video: Professor Farhat on the 2024 CPA Exam transition

This article originally covered the 2024 results. The original Professor Farhat video is preserved below as historical context; use the 2026 tables above for current pass rates.

Data and calculations: Tables reproduce public AICPA results. Charts visualize the same numbers. Quarterly changes are the later quarter minus the earlier quarter, and year comparisons are the 2026 figure minus the 2025 figure, all expressed in percentage points. This update supersedes the original 2024 statistics, except for the AICPA’s first-quarter 2024 Discipline results, which appear as a launch baseline. No unpublished 2026 figures or forecasts are included. Contact Professor Farhat for questions about the learning resources.