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: July 27, 2026
2026 Pass Rates by Section
These are the AICPA-published 2026 pass rates, cumulative through Q2 (current as of July 2026), reflecting the CPA Evolution exam structure implemented in January 2024. See the AICPA scoring and pass-rate page for the official figures.
| Item | Value | Notes |
|---|---|---|
| TCP (Tax Compliance) | ~80% | Highest pass rate (79.5% cumulative through Q2 2026) |
| ISC (Info Systems) | ~67% | IT-focused content (67.5%) |
| REG (Regulation) | ~67% | Strong 2026 gain (66.8%, up from ~63% in 2025) |
| AUD (Auditing) | ~49% | Conceptual reasoning (48.7%) |
| FAR (Financial) | ~43% | Most content (43.0%) — currently the lowest |
| BAR (Business Analysis) | ~44% | Second lowest (43.6%) |
How Section Pass Rates Have Moved (2025 to 2026)
Comparing each section's 2025 full-year cumulative rate with its 2026 cumulative-through-Q2 rate shows where difficulty is shifting. REG is the clear mover, up roughly four points, and BAR recovered enough that FAR is now the lowest.
| Item | Value | Notes |
|---|---|---|
| REG (Regulation) | 63% → 66.8% | Up ~4 points, the biggest gain |
| TCP (Tax Compliance) | 78% → 79.5% | Up slightly, still the highest |
| ISC (Info Systems) | 66% → 67.5% | Up slightly |
| FAR (Financial) | 42% → 43.0% | Up slightly, now the lowest |
| AUD (Auditing) | 48% → 48.7% | Up slightly |
| BAR (Business Analysis) | 42% → 43.6% | Recovered; no longer the lowest |
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.
Limited-time offer
Ends tomorrowUp to 35% off Becker Pro
Up to 35% off Pro and Pro+ — Pro $2,499 (MSRP $3,845), Pro+ $2,698 (MSRP $4,044). Labor Day Sale, 8/18 through 9/8, extended through 9/14. No promo codes needed, auto-applied via affiliate link. Becker's on-site fine print currently states 9/8/26 at 11:59pm CST; the extension to 9/14 is confirmed on Becker's affiliate promotion schedule.
Claim Becker deal →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
Factors Affecting Pass Rates
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 9 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
Recommended CPA Review Courses
Related Exam Guides
Build a Personalized Study Plan
Frequently Asked Questions
Further reading
Related Study Guides
Which CPA Exam Section Should You Take First?
Strategic section ordering for maximum success
Read ArticleHow Long to Study for the CPA Exam
Realistic timelines based on your schedule and experience
Read ArticleCPA Exam Retake Strategy
How to bounce back after a failed section
Read Article
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.
Learn more about the authorReady to Start Your CPA Journey?
Take our personalized LIFTS assessment to find the best CPA review course for your learning style, budget, and schedule.
Get Your Personalized Match