CPA Exam Pass Rates in 2026: What the Numbers Mean for Your Study Plan

CPA Exam pass rates show how groups of candidates performed in a particular period. They help provide context for FAR, AUD, REG, BAR, ISC and TCP, but they do not predict an individual result. The table below uses published 2026 data through Q2. This guide explains the difference between pass rates and passing scores, how to interpret comparisons, and how to turn the statistics into better preparation.

Based on the AICPA’s published first-half 2026 results, FAR has the lowest cumulative pass rate at 42.95%, followed closely by BAR at 43.64%. TCP has the highest reported rate, 79.53%. These figures describe the outcomes of candidates who took each section—not the probability that you personally will pass.

Source: AICPA, “Learn more about CPA Exam scoring and pass rates,” updated July 15, 2026. Cumulative figures are AICPA year-to-date rates, not simple averages of the quarters.

Always check the period attached to the numbers. A quarterly rate describes one testing period; a cumulative rate describes the published year-to-date period. Comparing a single quarter for one section with a cumulative figure for another creates an inconsistent comparison. Keep the date labels visible whenever you quote a statistic.

A percentage-point change is different from a percentage change. For example, moving from 40% to 44% is a four-percentage-point increase. It is also a 10% increase relative to the starting rate, but those descriptions answer different questions. Percentage points are usually clearer when discussing movement in pass rates.

Do not calculate an official cumulative rate by simply averaging quarterly percentages. The number of attempts in each quarter can differ. Use the AICPA’s reported cumulative figure, and identify the reporting period so readers do not mistake first-half results for final full-year performance.

BAR rose from 41.30% to 45.62%, a 4.32-percentage-point increase. AUD improved by 1.58 points. FAR declined by 0.99 points. These movements are worth watching, but one quarter alone does not establish a trend in exam difficulty. Candidate populations and preparation differ from quarter to quarter.

FAR demands the ability to apply accounting principles across financial reporting, transactions and government-related topics. BAR builds on complex analysis and reporting. Both reward application, not just recognition of definitions. However, a low observed pass rate cannot prove that a section is inherently harder for every candidate. A candidate with strong financial reporting experience may feel more comfortable with FAR than with an unfamiliar tax or systems topic.

Every candidate must complete the three Core sections, while candidates select one Discipline. That distinction matters when interpreting the populations behind the rates. A candidate choosing a Discipline may bring relevant employment experience, prior coursework or a particular interest in its subject matter.

The published percentage does not isolate every factor affecting performance. It cannot tell you how many study hours a particular candidate needs, which course will work best for them or whether changing Disciplines will improve their result. Treat the data as background for a decision that also includes subject familiarity and diagnostic practice.

When comparing the hardest CPA Exam section or the easiest CPA Discipline, state the basis of the comparison. Lowest observed pass rate is a specific statistical description. Hardest for every candidate is a much broader claim that the table cannot establish.

No. Discipline candidates select their own section. The people who choose TCP may already have tax experience or interest, which makes a simple cross-section comparison misleading. The AICPA specifically cautions against choosing a Discipline solely by its pass rate. Choose based on your strongest background and the content you are prepared to learn. Darius suggests not trying to figure out why TCP has such a high national pass rate but to strongly consider TCP and keep studying.

You need a reported score of at least 75 to pass a section. A 75 is not the same as answering 75% of questions correctly. Scores are scaled, and the exam is not curved. Most sections weigh multiple-choice questions and task-based simulations equally; ISC weights MCQs 60% and simulations 40%. Source: AICPA scoring explanation linked above.

An aggregate pass rate describes outcomes across exam attempts. A passing reported score is the threshold used for an individual exam result. Practice accuracy is the proportion of questions you answer correctly in a particular practice set. These measures are related to preparation in different ways and should not be used interchangeably.

For example, getting 75% of a review-course question set correct does not guarantee a reported score of 75 on the actual exam. Your practice set may differ in topic mix, difficulty and familiarity. Repeated exposure can also increase practice accuracy without demonstrating that you can solve a new problem.

Use practice results to find weaknesses and track improvement over time. Compare performance across unfamiliar mixed sets and simulations, and consider your pacing. This provides a more useful readiness picture than trying to convert one practice percentage into a predicted exam score.

First, diagnose your starting point. Try a mixed set of questions in your target section and note whether errors come from weak concepts, calculations, reading mistakes or time pressure.

Second, learn the underlying rules before attempting hundreds of questions. For FAR, practice journal entries and financial statement effects; for AUD, connect assertions to evidence; for REG and TCP, distinguish similar tax treatments.

Third, practice simulations throughout your schedule. A candidate who recognizes an answer choice may still struggle to apply the rule to documents, schedules and exhibits.

Fourth, measure improvement with cumulative, timed practice. Revisit previously missed topics instead of repeatedly studying only comfortable material.

Begin with your own evidence. Review available performance feedback, your error log and the parts of timed practice that caused difficulty. Ask whether the problem was coverage, understanding, application or time management. A low published pass rate for the section does not identify which of those problems affected you.

Choose an intervention that matches the diagnosis. For a concept gap, revisit a targeted explanation and solve a new problem. For a simulation problem, practice extracting the requirement and organizing exhibits. For pacing, rehearse timed sets and learn when to move on from a difficult question.

Reassess after a defined practice cycle. If the same mistake persists, change the method or seek a clearer explanation rather than merely adding more repetitions. Your next study plan should describe what you will do differently and how you will check whether it helped.

i75 emphasizes explanations of the concepts behind exam questions, supported by lectures, MCQs and practice simulations. The most effective way to use any review course is to connect each explanation to a new problem you can solve independently. Explore the relevant i75 section chapter after identifying your weak areas.

FAR had the lowest cumulative pass rate among the six sections in the published first-half 2026 data. That describes group performance; it does not establish that FAR will be the hardest section for every candidate.

FAR preparation can feel demanding because you must apply financial accounting concepts across different facts and question formats. Assess your own needs through mixed questions, journal-entry reasoning and simulations. Use the results to identify weak topics instead of treating the published pass rate as your personal probability of passing.

Yes, passing all four required sections on the first attempt is possible. However, an exam-wide section pass rate does not tell you the percentage of candidates who complete all four without a retake. Do not multiply the six section rates together to estimate that outcome: candidates take three Core sections and one Discipline, and their results are not independent identical events.

Prepare for each section with a full learning, practice and review cycle. First-attempt success is a reasonable goal, but your schedule should also allow reassessment if a result requires a retake.

Yes. The AICPA publishes pass rates by reporting period, including quarterly and cumulative figures. This article’s table is labeled through Q2 2026, so it should not be read as final full-year 2026 data.

When checking for an update:

Use the published cumulative figure rather than simply averaging quarterly percentages, since the number of attempts can differ.

No. A quarter with a higher observed pass rate is not evidence that you personally will receive an easier exam. The AICPA uses scoring and scaling designed to make results comparable across test forms and over time.

Choose a testing date around preparation readiness, available appointments, work commitments and relevant registration or credit deadlines. Waiting can be sensible if you need more time to close learning gaps, but waiting only because another quarter is rumored to be easier does not provide a reliable preparation advantage.

Before using this article to choose an exam section, check the AICPA source for a newer reporting period. A later quarter may change the year-to-date comparison, and an older screenshot or search result may continue showing previous figures. Keep the table, summary and any quoted rates consistent with one another.

Course-provider pass-rate claims require a separate assessment. Look for how the provider defines a candidate, counts attempts, gathers results and selects the reporting period. A provider’s statistic should not be treated as directly comparable with official exam-wide rates unless the underlying populations and methods support that comparison.

Use the numbers to frame sensible questions, then return to the factors you can act on: understanding the tested material, practicing unfamiliar questions and simulations, reviewing mistakes and maintaining a realistic schedule.

Pass rates provide perspective, not a prediction. Select the right section, understand the blueprint, practice realistic questions and simulations, and adjust your plan based on your own performance. If FAR is next, explore i75 FAR Review.