BAR vs ISC vs TCP pass rates for 2026 through Q2
Compare AICPA 2026 BAR, ISC, and TCP pass rates through Q2, read quarter and cumulative values correctly, and avoid an easiest-section claim.
Current Discipline rates
AICPA reports cumulative 2026 pass rates through Q2 of 43.64 percent for BAR, 67.45 percent for ISC, and 79.53 percent for TCP. The ranking in this published population table is TCP, ISC, then BAR. It is a description of results through the current reporting period, not a personal probability and not proof of section difficulty.
TCP leads the published 2026 Discipline table through Q2
This page narrows the answer to the three Disciplines. Use the existing all-section 2026 pass-rate archive for AUD, FAR, REG, BAR, ISC, and TCP together. Use the current pass-rate hub for the generic CPA pass-rate question.
Visual sources: AICPA CPA Exam scoring and 2026 pass rates
Read quarter values and cumulative values as different measures
For Q1 and Q2, AICPA reports BAR at 41.30 and 45.62 percent, ISC at 66.79 and 67.98 percent, and TCP at 79.28 and 79.75 percent. AICPA separately publishes cumulative values. Use those official cumulative figures rather than averaging the two visible quarters, because the source does not say the quarter populations are equal.
The chart shows the AICPA cumulative field exactly as published. The table also subtracts Q1 from Q2 to make the quarter movement visible: BAR increased 4.32 percentage points, ISC 1.19, and TCP 0.47. Those subtractions do not establish a trend, cause, or change in exam difficulty.
Why a pass-rate ranking is not a difficulty ranking
AICPA says CPA Exam forms are scored and scaled so results are comparable across forms and over time, and says a higher pass rate means the tested population was better prepared rather than the Exam becoming easier. The Discipline populations are also self-selected because candidates choose BAR, ISC, or TCP.
The current public table does not hold coursework, professional background, first attempt status, review course, or study time constant. It also does not publish a personal prediction model. Calling TCP the easiest because 79.53 is the highest visible value would make a causal claim the source cannot support.
| Discipline | Q1 2026 | Q2 2026 | AICPA cumulative | Q2 minus Q1 |
|---|---|---|---|---|
| BAR | 41.30% | 45.62% | 43.64% | +4.32 percentage points |
| ISC | 66.79% | 67.98% | 67.45% | +1.19 percentage points |
| TCP | 79.28% | 79.75% | 79.53% | +0.47 percentage points |
Visual sources: AICPA CPA Exam scoring and 2026 pass rates
Editorial method: The percentage-point change is CPAPass subtraction of the two published quarter values.
Worked decision: use the rate only after checking content fit
Consider two candidates. One works in tax and performs strongly on fresh TCP planning work. The other works in technology controls and performs strongly on fresh ISC systems and SOC work. The table gives both population context, but it does not turn the second candidate into a better TCP candidate merely because TCP has the higher published rate.
A useful decision records the selected content, current Blueprint coverage, fresh MCQ and TBS evidence, and schedule. If the Discipline is not yet selected, use the BAR, ISC, and TCP decision guide. If it is selected, use the relevant section guide and practice sample rather than re-ranking the choice from one population number.
Keep the denominator caveat visible
The AICPA page labels these values candidate pass rates by section and quarter, but the visible table does not provide cohort counts or label a first-time-only denominator. Without counts, this page should not calculate confidence intervals, infer equal quarter weights, or claim a first-attempt success rate.
The safest wording is published AICPA pass rate for the tested population and period. Avoid odds, chance, likelihood for an individual, and statements such as eight of ten candidates pass TCP. Those phrases sound intuitive but add denominator and independence assumptions that the source does not establish.
Use the score rules and rate table for different questions
A candidate passes a section with a reported score of at least 75 on a 0 to 99 scale. That reported score is not a percentage correct and is not curved. The pass-rate table then summarizes how a tested population performed. A 79.53 percent TCP pass rate does not mean the passing score is 79.53 or that a candidate needs 79.53 percent correct.
Use the CPA Exam scoring guide for the meaning of 75. Use this page only to compare the three published Discipline populations through Q2 2026. For format questions, use the ISC format guide or the relevant BAR and TCP section guides.
Refresh the table only when AICPA publishes a new quarter
AICPA says pass rates are published quarterly. As reviewed on August 15, 2026, the official page includes Q1, Q2, and cumulative 2026 values. Do not insert estimated Q3 or Q4 figures, copy a third-party update ahead of the official source, or describe the displayed cumulative value as a full-year result.
When a new quarter appears, update the source review date, every displayed quarter and cumulative value, calculations, chart alt text, metadata period, and FAQs together. Recheck the topic boundary so the Discipline comparison continues to complement rather than duplicate the all-section archive.
Discipline rate reading board
Use each number only for the claim it supports
The official table supplies rates; CPAPass supplies transparent subtractions and interpretation boundaries.
| Claim | Verified value or boundary | Allowed interpretation | Authority |
|---|---|---|---|
| BAR cumulative through Q2 | 43.64% | BAR is the lowest of the three published cumulative Discipline values for this period | AICPA CPA Exam scoring and 2026 pass rates |
| ISC cumulative through Q2 | 67.45% | ISC is between BAR and TCP in the published cumulative table | AICPA CPA Exam scoring and 2026 pass rates |
| TCP cumulative through Q2 | 79.53% | TCP is the highest published cumulative Discipline value for this period | AICPA CPA Exam scoring and 2026 pass rates |
| Quarter movement | BAR +4.32, ISC +1.19, TCP +0.47 percentage points from Q1 to Q2 | The arithmetic shows movement only; it does not prove a trend or cause | AICPA CPA Exam scoring and 2026 pass rates CPAPass subtraction of AICPA-published quarter values |
| Difficulty claim | AICPA says forms are scaled for comparability and higher rates reflect better prepared populations | Do not label the highest-rate Discipline the easiest | AICPA CPA Exam scoring and 2026 pass rates |
| Personal prediction | The table does not model an individual candidate and does not label a first-time-only denominator | Use fresh section evidence rather than converting a population rate into personal odds | CPAPass interpretation boundary based on the visible fields in the cited AICPA table |
Your next three actions
Review the rate decision in three steps
- 1
Verify the current AICPA reporting period and copy quarter and cumulative values without averaging them.
- 2
Separate population context from content fit, current Blueprint coverage, and fresh section practice evidence.
- 3
Choose or keep a Discipline only after writing why its tested work fits better than the alternatives.
Continue with the right guide
Use these guides when your next question goes beyond the focus of this page.
Questions candidates ask
What are the 2026 CPA Discipline pass rates through Q2?
AICPA reports cumulative 2026 rates through Q2 of 43.64 percent for BAR, 67.45 percent for ISC, and 79.53 percent for TCP. The quarterly values are BAR 41.30 and 45.62, ISC 66.79 and 67.98, and TCP 79.28 and 79.75 percent.
Does the highest pass rate identify the easiest CPA Discipline?
No. Pass rates summarize the tested populations published by AICPA. They do not hold candidate preparation, education, work background, or Discipline selection constant and cannot prove that one section is easiest.
Are the AICPA pass rates first-time pass rates?
The current AICPA table does not label these figures as first-time pass rates. Do not use the published values to state a first-attempt probability or a personal chance of passing.
How often are CPA Exam pass rates updated?
AICPA says it publishes candidate pass rates quarterly. The current 2026 table contains Q1, Q2, and cumulative values, so Q3 and Q4 should not be implied before AICPA publishes them.
Should pass rates decide whether I choose BAR, ISC, or TCP?
No. Use pass rates for population context. Choose a Discipline from current content fit, education, work, and fresh section evidence, then verify the current Blueprint for the selected section.
Reviewed primary sources
Use your own practice evidence next
Create an account to keep section results together after using the public rates only as population context.
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