Scoring guide

CPA Exam Scoring: How the 75 Passing Score Works

Understand your score. See how candidates performed. Choose what to practice next.

The passing score, at a glance

75
The passing scoreFor every section, on a 0-99 scale.
07599
Scaled score.
Not percent correct.
Fixed passing standard.
The exam is not curved.

Read the current AICPA scoring guidance

How CPA Exam scoring works

Different questions. Comparable results.

Candidates receive different but equivalent exam forms. Scoring accounts for question difficulty; your result reflects your performance.

Your answers + question difficulty
MCQ scaled score
TBS scaled score
Apply section weights → reported score

AICPA uses Item Response Theory. A practice percentage cannot be converted directly into an official score.

How AICPA makes exam forms comparable

MCQ and TBS weights by section

MCQ: multiple-choiceTBS: simulations
AUD
FAR
REG
BAR
ISC
TCP

ISC is the exception: 60% MCQ / 40% TBS. Every other section is 50/50. Select a section to try its practice questions.

Pretest questions do not count toward your score. You cannot identify them during the exam, so give every question your normal attention. AICPA explanation.

CPA Exam pass rates over time

Compare the last two full years with 2026 so far. A higher pass rate does not change the score you need: 75.

2024 full year2025 full year2026 Q1-Q2 only
AUDCore
202445.79%
202548.21%
2026 Q1-Q248.65%
FARCore
202439.59%
202542.12%
2026 Q1-Q242.95%
REGCore
202462.61%
202563.12%
2026 Q1-Q266.78%
BARDiscipline
202438.08%
202541.94%
2026 Q1-Q243.64%
ISCDiscipline
202458.00%
202567.79%
2026 Q1-Q267.45%
TCPDiscipline
202473.91%
202577.65%
2026 Q1-Q279.53%

All bars use a 0-100% scale. Annual figures are published cumulative rates; 2026 covers Q1-Q2 only. These are section-attempt statistics, not your personal odds or a first-time pass rate. The current Core + Discipline format began in 2024.

Sources: 2024 national table via Montana Society of CPAs; 2025 and 2026 AICPA data.

More detail: CPA Exam pass-rate overview and 2026 quarterly detail.

Your score. Your next step.

Select your score range for a practical starting plan.

Close to 75? Find what is still breaking down.

A 74 is close on the score scale. It does not tell you how many more correct answers you needed.

  1. Diagnose

    Compare your performance report with exam-day notes. Check for a content gap, rushed TBSs, or repeated misreads.

  2. Practice

    Drill the weak skill with unfamiliar questions. If TBSs were weaker, work through exhibits under a timer. Keep mixed MCQs in rotation.

  3. Recheck

    Try fresh mixed sets and a timed TBS. Look for the same mistake to stop recurring before you choose a retake date.

Example: 74 + weaker TBSs + unfinished exhibits → practice exhibit triage and completion, then retest with a new simulation.
How CPAPass helps

Try free practice questions with CPAPass and review the explanations to see what needs more work.

Start a mixed practice check

Strengthen weak topics, then mix them together.

Start with a broader diagnostic. Your score alone cannot distinguish concept gaps from timing or application problems.

  1. Diagnose

    Sample each Blueprint area with fresh MCQs and a TBS. Log whether each miss came from the rule, its application, or time pressure.

  2. Practice

    Prioritize the weakest areas. Review a lesson, explain the rule in your own words, then apply it to MCQs and a simulation.

  3. Recheck

    Mix repaired topics with stronger areas under timed conditions. Revisit concepts that break when the facts change.

Example: 68 + recurring concept errors → relearn the rule, apply it in a TBS, then test it again inside a mixed set.
How CPAPass helps

Try free practice questions with CPAPass and review the explanations to see what needs more work.

Start a mixed practice check

Reset the study approach, one concept at a time.

Check broad understanding and exam completion first. A disrupted or unfinished attempt can also explain a low score.

  1. Diagnose

    Review all Blueprint areas and note what you left unfinished. Identify prerequisites you cannot yet explain without notes.

  2. Practice

    Work through a concept lesson and a worked example, then solve a small question set. Add TBSs early; build accuracy before speed.

  3. Recheck

    Progress to unfamiliar mixed sets and timed testlets. Set the retake date around demonstrated improvement and your credit deadlines.

Example: 61 + difficulty explaining the basics → lesson, worked example, small practice set, then a fresh check the next day.
How CPAPass helps

Try free practice questions with CPAPass and review the explanations to see what needs more work.

Start a mixed practice check

This section is passed. Plan your next milestone.

Save your score notice and check your credit expiration dates. Move to your next section, or review your jurisdiction's licensing requirements if all four are complete.

Start a mixed practice check

Use your official exam score, not a practice percentage. These are CPAPass study suggestions, not AICPA score categories or a guarantee of passing.

Use your performance report to refine the plan

If available, your Candidate Performance Report compares you with candidates who scored 75-80. Its stronger, comparable, and weaker labels are relative categories, not percentages mastered.

Use the labels alongside fresh practice and exam-day notes. Open the Candidate Performance Report guide or the anonymous report interpreter.

Considering a score review? It checks the scoring process; score changes are uncommon. Check current NASBA score information.

Put your plan into practice with CPAPass

Try public CPA questions

Answer a fresh set, read the explanations, and identify the rule behind each mistake.

Try free questions

Request the free MCQ bundle

Use an offline question sample to work through concepts and keep an error log.

Get the free bundle

Planning the next attempt? Use the retake guide, published score-release schedule, or score-release calculator.

CPA Exam scoring questions

What score do you need to pass the CPA Exam?
You need a reported score of 75 on the 0-99 scale for each section. A 75 is a passing scaled score, not proof that 75 percent of the questions were answered correctly.
Is the CPA Exam curved?
No. AICPA states that CPA Exam scores are not curved. Different forms are designed to be comparable, and question difficulty is accounted for during scoring.
Are MCQs and TBSs weighted equally on every section?
AUD, FAR, REG, BAR, and TCP are weighted 50 percent MCQ and 50 percent TBS. ISC is the exception at 60 percent MCQ and 40 percent TBS.
Do pretest questions affect a CPA Exam score?
No. AICPA says pretest MCQs and TBSs collect data for possible future use and are not included in the score calculation. Candidates cannot identify them, so every question should receive normal attention.
Does a score of 74 mean one question short?
No. A reported score is scaled and does not reveal the raw number of correct answers or the point effect of one question. Use an available Candidate Performance Report and your exam-day notes for diagnosis instead of converting 74 into a raw-question gap.

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