CPA Exam Pass Rates 2026
Official NASBA/AICPA section statistics and what they mean for you
Official CPA exam pass rates vary significantly by section, ranging from about 40% for BAR/FAR to over 75% for TCP. Understanding these statistics helps you set realistic expectations and allocate study time appropriately. For crowdsourced pass rates by review course, see our Exam Outcomes tracker.
Last updated: June 11, 2026
2026 Pass Rates by Section
These are the AICPA-published Q1 2026 cumulative pass rates (verified June 11, 2026), reflecting the CPA Evolution exam structure implemented in January 2024. Q1 historically draws a more prepared candidate pool, so some figures may soften as the year progresses.
| Item | Value | Notes |
|---|---|---|
| TCP (Tax Compliance) | ~79% | Highest pass rate (79.3% Q1 2026) |
| ISC (Info Systems) | ~67% | IT-focused content (66.8%) |
| REG (Regulation) | ~67% | Strong Q1 jump (66.7%, up from ~63% in 2025) |
| AUD (Auditing) | ~48% | Conceptual reasoning (47.8%) |
| FAR (Financial) | ~43% | Most content (43.5%) |
| BAR (Business Analysis) | ~41% | Lowest pass rate (41.3%) |
Pass Rates by Review Course (Community Data)
The rates above are NASBA section-level figures — no official source publishes pass rates by review course. We are building that missing dataset from anonymous candidate submissions on our Exam Outcomes tracker. If you have a recent score, logging it takes about 60 seconds, requires no account, and shows you how your study hours compare to other candidates who used the same course.
What Pass Rates Tell You
Pass rates reflect both exam difficulty and candidate preparation. Lower pass rates on FAR and BAR indicate more challenging content that requires additional study time.
- Lower pass rates = more study time needed (plan 20-30% more hours)
- Higher pass rates = faster preparation possible (but dont underestimate)
- First-time pass rates are lower than cumulative pass rates
- Retake pass rates are typically lower than first attempts
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Several factors contribute to section pass rate differences beyond pure content difficulty.
- Content volume: FAR covers the most material
- Conceptual vs. mechanical: AUD requires understanding, not just memorization
- Candidate pool: TCP attracts candidates with tax backgrounds
- Testing order: Many take harder sections when fatigued
How to Interpret These Statistics
Dont let low pass rates discourage you. With proper preparation, candidates who use structured review courses have significantly higher pass rates than the averages suggest. See how all 8 providers compare in our Best CPA Review Courses (2026) ranking, or check costs across states on our interactive map.
- Pass rates include unprepared candidates and repeat testers
- Candidates using major review courses report 70-85% first-time pass rates
- Proper study time and strategy matter more than raw difficulty
- You control your preparation; statistics dont determine your outcome
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Brennan Kolar
Founder, Atlas CPA Index
Brennan Kolar is the founder of Atlas CPA Index, an independent CPA review comparison platform covering all 55 U.S. jurisdictions. With over 10 years of experience with CPA review, he built Atlas to help candidates find the right review course based on how they actually learn, not which provider has the biggest ad budget.
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