CPA Pass Rates 2026: Section-Wise Insights

The CPA pass rates for the exam in 2026 show clear evidence of trends happening in both the core and discipline sections, which allows for a better understanding of the true percentage of passers and levels of difficulty for the CPA exam. 

Comprehensive Summary of CPA Pass Rates

• Overview of the Current CPA Pass Rates: Recent data shows different percentage rates on various sections of the CPA exam, as well as trends towards becoming more complex with more specialised sections. 
• Comparison of Pass Rates in Core Sections: While FAR has remained consistently lower than average, both AUD and REG have consistently passed, as they provide structured content and some level of analytical thinking/reasoning. 
• Comparison of Pass Rates in Discipline Areas: Amongst the disciplines on the CPA Exam, TCP had the highest pass rate, whereas BAR had the lowest, relating to the more complex nature of reporting in those areas. 
• CPA Exam Pass Rate is 75%: There is a pass rate for the CPA Exam which is determined by using the AICPA’s scale, not necessarily corresponding to exactly 75% answers right. 
• Recent Changes to Policies and CPA Digital Blueprints: The recent 30-month time limit and the refinement of the CPA Digital Blueprint.
• Smart CPA Certification Strategies: New successful CPA candidates have developed new strategies from how they have organised their sections, how they mastered their task-based simulations and how they used adaptive learning models.

Are you one of the thousands of individuals every year who apply to take the CPA exam and look at last year’s results to see how many candidates passed? Then consider if you can earn CPA certification. 

Thousands of people feel the same way as you do every year based on the passing rate and your chances of passing the CPA exam. 

In 2026, new trends regarding CPA pass rates are being created by different examination structures along with a refinement of the blueprints used to develop the exam’s content. 

Some categories are passing in the 40%, while others are achieving success rates in the 80%. How could there be such a gap, and how could you compete on the winning side? Let’s take a look at what you need to do to answer these questions.

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Introduction: The State of the CPA Exam in 2026

The CPA exam, administered by AICP, has undergone tremendous change since the CPA Evolution was introduced. Core and discipline sections now allow candidates an opportunity to prepare differently; hence, the CPA pass rate has seen varied results from section to section.

As we progress into 2026, three current realities will affect the CPA exam:

• Core Sections:  Heavy Concept-Based; Cumulative Difficulty
• Discipline Sections: A Myriad of Pass Rates
• Policy Changes:  Examples of the 30 Month Completion Window/Cuts into What Determines Pressure

Let’s start with a very common question: What is CPA?

What is CPA? A CPA (Certified Public Accountant) is a worldwide, respected accounting credential that is granted upon successful completion of the CPA Examination, required experience, and state board requirements as defined by AICPA. The CPA is one of the most valuable finance credentials in the world.

Now let’s analyse these statistics.

2025 CPA Pass Rates: A Section-by-Section Breakdown

Here’s an estimated overview of recent CPA pass rate trends in 2025:

Source of Pass Percentage of 2025: AICPA

Let’s understand why these differences exist.

Core Sections: AUD, FAR, and REG Performance

For every CPA candidate, the core sections are required. They are major contributors to the overall CPA pass rate.

Why is FAR considered the “Legendary Beast” of the Core?

FAR (Financial Accounting and Reporting) has consistently recorded one of the lowest CPA pass percentages.

So, what makes FAR so challenging?

• Significant content coverage
• The requirement for in-depth conceptual clarity
• An emphasis on journal entries
• Tremendous use of task-based simulation

To achieve the minimum CPA pass mark of 75 out of 99, candidates must earn every point on FAR because it assesses an individual’s ability to comprehend, rather than simply memorise.

AUD Trends: The Transition from Theory to Analysis and Evaluation

AUD (Auditing and Attestation) focuses on analytical thinking.

As seen in recent CPA results, candidates struggle to respond to evaluation-based questions versus theory questions.

The emphasis of AUD has now shifted to include:

• Risk assessment
• Internal control
• Professional judgment

Candidates who practise the task-based simulations tend to significantly increase their CPA pass percentages.

REG Consistency: High Pass Rates and Rules-Based Preparation

Relative to the other sections, REG (Regulation) typically produces a better CPA pass rate.

Why?

• The application of clear tax rules
• The inclusion of structured law-based questions
• An established blueprint for coverage

With the number of tax updates being implemented as of 2026, candidates should constantly review and revise the REG for new tax laws.

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Discipline Sections: BAR, ISC, and TCP Compared

In the new model, a candidate will need to choose only one area of study. There are large differences in CPA pass rates under this model.

BAR (Business Analysis and Reporting): The Toughest Discipline Challenge

Pass rates for BAR currently rank among the lowest of the four areas of study.

The reasons include:

• Advanced Financial Reporting
• Data Analysis
• Analytic Case Studies

Students who decide to study BAR must be inclined and capable of completing the FAR pass levels.

ISC (Information Systems and Controls): Why Technology-Focused Candidates Can Achieve Success

ISC is on the rise.

With multiple questions that focus on technology and a larger portion of the exam focused on multiple-choice questions, candidates who are technology savvy have a much higher pass rate on the CPA than candidates pursuing other study areas.

Factors contributing to success in ISC include:

• Understanding Controls
• IT Governance
• Basic Cybersecurity

TCP (Tax Compliance and Planning): The area with the Highest Pass Rate

TCP has surprised everyone with its high CPA passing rate, with some windows reaching nearly 80%.

Reasons include:

• Particular Tax Tier
• Logic Structure
• Less Conceptual Overlap with the FAR

Candidates with tax returns have performed exceptionally well in TCP.

Analysing Difficulty: Why Some Sections See 40% vs. 80% Success

The discrepancy in CPA pass rates is not a result of coincidence. 

Content Volume vs. Conceptual Depth: The FAR and BAR Struggle

•  Lengthy syllabus
•  Intricate accounting procedures 
•   Heavy usage of TBS (Task-Based Simulations) 

When lengthy syllabi are coupled with intricate accounting procedures, the pass rate for the CPA exam naturally decreases. 

The Impact of Skill Level Weighting (MCQs vs. Task-Based Simulations)

Both sections of the CPA exam consist of: 

•  MCQs 
•  TBS 

The weight of the TBS in these sections is frequently 50%, which has a significant effect on the overall results of the CPA exam. 

The ISC Exception: Higher Weighting on Multiple-Choice Questions

• The ISC has a higher relative weight for MCs compared to the TBS. 
• This results in a lesser pressure on TBS, and it is also responsible for the ISC’s high pass rates for CPAs.

2026 Policy Changes: The 30-Month Window and Blueprint Updates

The AICPA introduced key updates in 2026.

How the Extended Completion Window Affects Candidate Stress and Success

Previously, the completion time was 18 months for the test candidates.

Having a completion time of 30 months, there are now things that increased in opportunity:

• Reduced stress
• Improved time management
• Greater overall CPA scoring

The most significant impact of these improvements is on the long-term effect of the CPA results.

July 2026 Blueprint Refinements: New Tax Laws in REG and TCP

Updates and refinements to the CPA Blueprint as of July 1, 2026, include the following new tax code laws for both REG and TCP:

• New Federal Tax Laws
• Changes in Compliance
• Modified Planning Considerations

Candidates must closely track the changes in the above-listed blueprints for each of the CPA examinations to meet the minimum required CPA passing score of 75.

Strategic Order: Which CPA Section Should You Take First in 2026?

Your order of taking the exams can impact your chances of passing the CPA exam.

The “High-Motivation Strategy”: Why would someone choose FAR first?

Many candidates will begin with FAR for several reasons:

• To take the most difficult exam first.
• To establish confidence with the rest of the examination sections.
• To create a firm accounting foundation.
• If you clear FAR, it will increase your morale, and your chances of passing all exams will also increase.

The “Confidence-Builder” Strategy: Starting with TCP or REG

Candidates will choose to take either TCP first (for the highest pass percentage) or REG, for a more structured way to learn.

Having success early on will build psychological momentum toward obtaining a good final CPA score.

How to Pass the CPA Exam in 2026: Proven Success Strategies

To successfully pass the CPA exam is more than just reading textbooks.

Mastering Task-Based Simulations (TBS) Early in Your Prep

Many people do NOT believe in TBS (simulations), but practising TBS as early as 30 days after beginning your study programme will greatly increase your chances of passing the CPA exam.

Leveraging Adaptive Review Courses for Personalised Learning

Make use of modern CPA review systems to assist you in identifying your weaknesses and tracking your performance through mock exams and adaptive tools that will ultimately increase your chances of passing the CPA exam by allowing you to see where your gaps are.

The “Journal Entry” Mindset: A Key to Conquering Core Sections

If you really know journal entries, you can easily accomplish the following:

• FAR
• BAR
• REG adjustments

By understanding the concepts associated with journal entries, it will help you to know that you will be able to clear the CPA exam.

Conclusion: Is the CPA Exam Getting Harder or Are Candidates Getting Smarter?

The CPA does not get any more difficult than being skill-focused, where the discipline model rewards specialisation; where pressure is reduced due to the longer examination period; and where better preparation tools are positively influencing the overall outcome of the CPA.

The following strategies are proven methods to improve your chances of obtaining CPA certification if you learn the format, track the changes to the exam blueprints, master the simulated examinations, and plan strategically.

FAQs on CPA Pass Rates

What is the hardest CPA exam section to pass in 2026?

Recent CPA pass data show the FAR section remains the hardest overall CPA Exam section due to its extensive syllabus and difficulty passing it relative to other CPA sections.

Which CPA Discipline section has the highest pass rate?

Among all discipline papers, TCP shows the highest overall CPA exam pass rate and continues to lead the CPA exam pass results.

Does a score of 75 on the CPA exam mean 75% correct?

The CPA exam requires that candidates achieve a minimum passing score of 75 for the CPA Exam; however, this is a scaled score determined by AICPA. It does not indicate that the candidate answered 75% of the questions correct.

How many hours should I study for each CPA section in 2026?

To increase CPA Exam pass rates, candidates typically study for a total of 300 to 400 hours depending on how difficult the section is and the candidate’s prior knowledge of that area.

Can I change my chosen Discipline section if I fail the first time?

Candidates that receive their CPA results are permitted to switch disciplines when applying for CPA certification, subject to AICPA regulations.

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