CPA Pass Rate 2026: What the Data Shows

Where the 2026 Pass Rate Numbers Come From

Every pass rate cited in this article is a cumulative figure for the first half of 2026, covering candidates who sat for the Uniform CPA Examination under the CPA Evolution model. The exam is developed and scored by the AICPA, with NASBA operating the national candidate database and the 55 state boards of accountancy setting eligibility rules and granting the actual license. None of those three bodies publish pass rates as a marketing number - they publish them as a byproduct of administering a licensure exam, which is why the figures move slowly and reflect real difficulty rather than a curated statistic.

Since January 2024, every candidate sits for four sections totaling 16 hours: three Core sections - Auditing and Attestation (AUD), Financial Accounting and Reporting (FAR), and Taxation and Regulation (REG) - plus one Discipline section chosen from Business Analysis and Reporting (BAR), Information Systems and Controls (ISC), or Tax Compliance and Planning (TCP). Because every candidate must pass the same three Core sections regardless of which Discipline they pick, those three rates are the most representative view of how the exam is actually performing in 2026.

Section-by-Section Pass Rates for 2026

Here is the full cumulative breakdown for the first half of 2026 across all six sections:

The spread is striking: TCP passes at nearly double the rate of FAR. That gap isn't random - it reflects section format, question volume, and the type of reasoning each exam demands. For a full breakdown of how difficulty compares across the whole exam, see our CPA difficulty guide.

Why FAR Sits at the Bottom of the Pass Rate List

FAR is a Core section every candidate must pass, and it carries the lowest pass rate on the exam at 42.95% for the first half of 2026. Structurally, FAR is built differently from the other sections. It presents 50 multiple-choice questions and 7 task-based simulations spread across five testlets - the first two multiple choice, the last three simulations - and it is the only section scored an even 50 percent multiple choice and 50 percent simulation. Every other section leans more heavily toward multiple choice in its scoring weight.

FAR's skill allocation compounds the difficulty: 5-15% of the exam tests remembering and understanding, 45-55% tests application, and 35-45% tests analysis, making it the most calculation-heavy profile of any Core section. That means candidates cannot rely on recall alone; the bulk of FAR is built to test whether you can apply accounting standards to unfamiliar fact patterns and then analyze the result.

These three domains carry roughly comparable weight, which means there is no single "skip this" area in FAR - a candidate weak in any one domain is exposed to a meaningful share of the exam. For a domain-by-domain walkthrough of what each blueprint area actually tests, our CPA exam domains guide breaks down every content area across all sections in detail.

Core vs. Discipline: Why TCP and ISC Pass Higher

The Discipline sections tell a more mixed story than "easier equals higher pass rate." TCP passed at 79.53% and ISC at 67.45% in the first half of 2026, both comfortably ahead of every Core section. BAR, by contrast, passed at only 43.64% - nearly identical to FAR's rate, and for a related reason: BAR shares a similar analytical, calculation-heavy character with FAR, since it extends financial reporting concepts into forecasting and analysis territory.

Question volume differs across Discipline sections too. TCP presents 68 multiple-choice questions and 7 simulations. ISC presents 82 multiple-choice questions and 6 simulations, scored 60/40 in favor of multiple choice - a weighting that rewards candidates who can move efficiently through a large volume of shorter items rather than wrestle with long simulations. BAR presents 50 multiple-choice questions and 7 simulations, mirroring FAR's simulation-heavy structure.

There's also a self-selection effect worth naming honestly: candidates typically choose the Discipline section that aligns with their strengths or career path, so TCP's high pass rate partly reflects that tax-track candidates who choose TCP tend to have already built strong tax fluency through REG. That self-selection doesn't happen in the Core sections, since everyone takes AUD, FAR, and REG regardless of specialty.

What a 75 Actually Measures

A pass rate is only meaningful once you understand what candidates are actually being measured against. Every section of the Uniform CPA Examination is scored on a 0 to 99 scale, and passing requires a scaled 75. That number is not a percentage of questions answered correctly, and it is not curved against how other candidates in your testing window performed. It's a psychometrically scaled score that weights questions by difficulty, meaning two candidates who answer a different number of questions correctly can both land on exactly 75 if their mix of easy and hard items differs.

This is why cramming for "70% correct" as a mental target is the wrong approach - the scoring model doesn't work that way. For the mechanics of how the scaled score is built and what specifically separates a 74 from a 75, read our dedicated CPA passing score breakdown.

It also means the pass rates above aren't a reflection of an arbitrary quota being enforced - AICPA isn't failing a fixed percentage of candidates each cycle to hit a target rate. The rate is simply what happens when the scaled-scoring model is applied to however that cohort of candidates performed.

Retakes, Conditional Credit, and the 30-Month Clock

The pass rates above are section-level, not candidate-level, which matters because there is no limit on retakes beyond a mandatory 72-hour wait after receiving a score before re-registering. A candidate who fails FAR isn't locked out - they're locked out for three days, then can register again as soon as they're ready. That flexibility is part of why the overall path to licensure remains achievable even when a single section's pass rate sits under 50%.

Once you pass a section, conditional credit under Model Rule 5-7 runs 30 months, measured from score release rather than test date - but adoption of that 30-month window is state by state rather than automatic, so the exact clock depends on your board of accountancy. This is one of several eligibility details that varies enough by jurisdiction to warrant checking directly against your state's rules; our CPA requirements guide covers education paths and conditional credit timing in more detail.

On the education side, the Uniform Accountancy Act was amended in May 2025 to add a third licensure path: a bachelor's degree with an accounting concentration at 120 semester hours plus two years of experience, alongside the traditional 150-hour route and the graduate-degree route. Each state still has to enact this individually, so it isn't yet universal - but it's a meaningful shift for candidates weighing whether to pursue a fifth year of education before sitting for the exam.

Turning the Data Into a Study Plan

Pass rate data is only useful if it changes how you allocate study time. Given that FAR and BAR sit at the bottom of the pass rate table, and that FAR's skill mix is 45-55% application and 35-45% analysis rather than simple recall, spaced repetition and flashcard-style review are necessary but not sufficient for that section - you need repeated exposure to task-based simulations that mirror the real exam format.

For a full first-attempt strategy that goes beyond this timeline, including how to sequence review materials against the 2026 Blueprints, see our CPA study guide. Whatever schedule you build, running timed, full-length practice sessions on our CPA practice test platform before exam day is the most direct way to see whether your preparation actually holds up under the section's real format and timing.

What This Means for Your 2026 Registration Plan

The 2026 Blueprints took effect January 1, 2026 and changed no content area weights or skill allocations, so the domain percentages and pass rate patterns discussed above should hold steady through the year - the one exception is the July 1, 2026 addition of H.R. 1 tax provisions to REG and TCP, which candidates testing after that date need to account for regardless of which Discipline they choose.

On the cost side, the NASBA-published section fee is $262.64, roughly $1,050.56 across all four sections, plus a $96 education evaluation application in CPAES jurisdictions and a jurisdiction-set application fee of roughly $20 to $180. Realistic all-in cost excluding review courses runs $980 to $1,950. Given FAR's lower pass rate, it's worth budgeting for the possibility of a retake fee on at least one section - our CPA certification cost breakdown walks through the full fee structure and where retake costs typically land.

Because Discipline sections only run during the first month of each quarter while Core sections test year-round, sequence your registrations with that constraint in mind: there's no penalty for finishing your Core sections first and choosing your Discipline section once you know which quarterly window fits your schedule.

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