International CPA Exam Pass Rates 2024: Country Rankings
International CPA exam pass rates provide context for candidates preparing for the U.S. CPA Exam. In the 2024 country comparison below, the United Kingdom has the highest reported pass rate at 64.0%, followed by Kuwait at 63.2% and Germany at 62.8%. India has the largest candidate count among the listed entries, with 4,868 candidates.
Use these historical results to understand differences in reported outcomes and participation. A country average cannot predict your personal result or establish why one group performed differently from another.
International CPA Exam Pass Rates by Country: 2024
The table is sorted by the reported pass rates for these 20 entries. Positions describe the order within this selection; they do not establish a complete worldwide ranking. Jordan and the United Arab Emirates are tied at the displayed precision of 50.3%.
| Position | Country or territory | Reported pass rate | Average score | Candidates (2024) |
|---|---|---|---|---|
| 1 | United Kingdom | 64.0% | 75.6 | 49 |
| 2 | Kuwait | 63.2% | 73.3 | 82 |
| 3 | Germany | 62.8% | 75.9 | 43 |
| 4 | Egypt | 60.0% | 73.5 | 143 |
| 5 | Lebanon | 59.8% | 75.4 | 67 |
| 6 | Hong Kong | 58.2% | 73.2 | 60 |
| 7 | China | 56.2% | 73.1 | 301 |
| 8 | India | 52.8% | 71.3 | 4,868 |
| 9 | Taiwan | 51.9% | 70.4 | 375 |
| 10 | Korea, Republic | 50.5% | 70.6 | 1,141 |
| 11 | Jordan | 50.3% | 71.0 | 192 |
| 12 | United Arab Emirates | 50.3% | 68.9 | 286 |
| 13 | Palestine | 48.1% | 72.9 | 48 |
| 14 | Japan | 47.6% | 70.8 | 3,071 |
| 15 | Canada | 47.1% | 69.8 | 552 |
| 16 | Cayman Islands | 44.3% | 69.4 | 48 |
| 17 | Saudi Arabia | 42.1% | 67.7 | 538 |
| 18 | Bahrain | 41.0% | 68.3 | 60 |
| 19 | Jamaica | 34.8% | 63.9 | 64 |
| 20 | Bahamas | 23.2% | 62.1 | 138 |
Source and scope: The figures are retained from Farhat Lectures’ original 2024 country comparison, which attributed them to NASBA. See NASBA’s announcement of its 2024 Candidate Performance report for the publication’s scope. The announcement does not reproduce this full table. The original report’s country definitions, inclusion criteria, and attempt basis should be consulted before drawing broader comparisons.
How to Interpret International CPA Exam Pass Rates
Read the pass rate, average score, and candidate count together. They describe different aspects of performance. A pass rate is a proportion of outcomes, an average score summarizes scores, and a candidate count measures the people represented. Multiplying a reported rate by the candidate count does not necessarily produce a valid number of successful candidates.
- Distinguish attempts from people. One candidate can take multiple sections and may retake a section. A section pass rate should not be interpreted as the percentage of candidates who completed all required sections.
- Check the population. Country of residence, citizenship, testing location, and the U.S. jurisdiction to which a candidate applies are different classifications. Do not treat them as interchangeable.
- Consider group size. Results from a small group can be more sensitive to changes in participation. The table lists 43 candidates for Germany and 4,868 for India.
- Compare equivalent measures. Match reporting years, exam sections, and first-time or repeat-attempt definitions before comparing two publications.
An aggregate country rate does not show how much a particular candidate studied, which materials the candidate used, or the candidate’s prior education. It also cannot demonstrate that language, nationality, or a particular review provider caused the observed results.
This page analyzes 2024 data. NASBA has subsequently announced its 2025 Candidate Performance report. Keeping the reporting year visible prevents historical figures from being mistaken for current-year results.
What the 2024 Country Comparisons Show
United Kingdom, Kuwait, and Germany
The United Kingdom, Kuwait, and Germany have the three highest reported rates in this table. Their candidate counts are 49, 82, and 43, respectively. These results describe the groups included in the comparison. They do not establish that candidates from these countries are more capable or that their preparation methods caused higher performance.
Egypt, Lebanon, and Other Middle Eastern Entries
Egypt’s reported rate is 60.0%, while Lebanon’s is 59.8%. Other entries include Jordan and the United Arab Emirates at 50.3%, Palestine at 48.1%, Saudi Arabia at 42.1%, and Bahrain at 41.0%. Differences within the region reinforce the need to examine each population rather than assign one explanation to an entire region.
India, Japan, and Other Asian Entries
India’s reported rate is 52.8% across 4,868 candidates, compared with Japan’s 47.6% and 3,071 candidates. The Republic of Korea is listed at 50.5% with 1,141 candidates. China, Hong Kong, and Taiwan have reported rates of 56.2%, 58.2%, and 51.9%, respectively.
Participation and pass rates answer different questions. A country can have a large candidate population without the highest rate. These international CPA exam pass rates do not provide enough evidence to attribute differences to English proficiency, professional qualifications, or national study habits.
Turn International CPA Exam Pass Rates into a Study Plan
Use the statistics as background while making preparation decisions from your own performance. Begin with a diagnostic set of questions, identify the reasons for incorrect answers, and choose lessons that address those gaps. The following process gives each study session a clear purpose.
- Identify the concept behind each error. Separate a missing accounting principle from a calculation mistake, an unfamiliar term, or an overlooked fact in the question.
- Study the explanation before repeating questions. Work through an example and explain why the accounting treatment applies. Write the relevant journal entry or decision rule where appropriate.
- Practise applying the concept. Answer new questions without looking at the solution. Include simulations so that you also practise organizing information and using supporting documents.
- Review incorrect alternatives. Explain why each distractor is wrong. This helps distinguish understanding from recognition of a familiar answer.
- Revisit weak topics. Use mixed practice and timed sessions to check retention, accuracy, and pacing. Adjust your study schedule based on recurring errors.
For example, a candidate familiar with IFRS may need targeted instruction on U.S. GAAP recognition, measurement, and presentation. A candidate beginning REG may need foundational work in U.S. federal taxation and business law. IFRS and U.S. tax law serve different purposes, so study accounting-framework differences separately from tax rules.
Before committing to an application pathway, review Farhat’s transcript evaluation guidance for international candidates. Eligibility and credential evaluation are separate from the performance statistics discussed here.
Prepare with Farhat Lectures
Farhat Lectures provides explanations and practice resources that can support your CPA preparation. Choose materials according to the topic you need to learn, then check whether you can apply the lesson independently. Country rankings should not determine which concepts you review.
- Explore the free sample course to preview lessons, notes, and practice activities.
- Use the FAR CPA test bank for financial accounting and reporting practice.
- Review auditing foundations when audit concepts or terminology need further explanation.
- Browse Farhat Lectures courses to find support for your current subject.
Frequently Asked Questions
Which country has the highest reported CPA exam pass rate in this table?
The United Kingdom has the highest reported rate among the 20 entries, at 64.0%. Kuwait follows at 63.2%, and Germany at 62.8%. These positions apply to the selected 2024 comparison and should not be described as a complete global ranking.
What is India’s reported CPA exam pass rate for 2024?
The table reports 52.8% for India, an average score of 71.3, and 4,868 candidates. The candidate count and pass rate are different measures; do not multiply them to estimate the number who completed the entire CPA Exam.
Do international CPA exam pass rates predict my chance of passing?
No. Group results summarize historical outcomes. Your preparation, command of the tested concepts, ability to apply them, and performance on examination day are individual factors that the table does not measure.
Are these the latest international CPA exam pass rates?
This article specifically covers 2024. A newer NASBA report covers 2025. Always check the reporting year and methodology before comparing figures or describing a dataset as the latest available.
Where should an international candidate begin studying?
Start by identifying weak concepts in your intended exam section. Preview a Farhat lesson, work through its examples, and answer related questions without referring to the solution. Keep an error log and revisit topics that remain difficult.
Next step: Open the Farhat Lectures free sample course and choose one topic to practise today.
Published by Farhat Lectures. Learn more about Professor Farhat and his teaching background. Editorial update: October 20, 2026. Statistical reporting year: 2024.
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