The AICPA publishes CPA exam pass rates for each section every quarter. Because candidates choose which Discipline to sit and in what order to take sections, these numbers matter more for planning than pass rates for most other credentials.
CPA pass rates by quarter, 2025–2026
| Quarter | AUD | FAR | REG | BAR | ISC | TCP |
|---|---|---|---|---|---|---|
| 2025 Q1 | 44.3% | 41.7% | 62.0% | 37.6% | 61.2% | 74.9% |
| 2025 Q2 | 49.1% | 43.5% | 63.6% | 47.3% | 72.0% | 80.6% |
| 2025 Q3 | 50.0% | 43.1% | 66.1% | 39.5% | 66.9% | 76.7% |
| 2025 Q4 | 48.8% | 40.2% | 60.7% | 39.7% | 66.8% | 76.7% |
| 2026 Q1 | 47.8% | 43.5% | 66.7% | 41.3% | 66.8% | 79.3% |
| 2026 Q2 | 49.4% | 42.5% | 66.9% | 45.6% | 68.0% | 79.8% |
| 2026 Q3 | 52.2% | 44.5% | 65.4% | 44.4% | 70.2% | 80.1% |
Annual cumulative pass rates
| Year | AUD | FAR | REG | BAR | ISC | TCP |
|---|---|---|---|---|---|---|
| 2024 | 45.8% | 39.6% | 62.6% | 38.1% | 58% | 73.9% |
| 2025 | 48.2% | 42.1% | 63.1% | 41.9% | 67.8% | 77.7% |
| 2026 (Q1–Q3) | 50.0% | 43.5% | 66.3% | 43.9% | 68.6% | 79.8% |
Annual figures are the AICPA's cumulative rates for the year, not an average of the quarters. Every section's pass rate has risen each year since the Core + Discipline model started in 2024.
What the numbers say about each section
- FAR is the toughest Core section. It has the broadest syllabus and the lowest pass rate, consistently in the low 40s.
- AUD sits around 50%. It improved through 2025 and 2026 and rewards understanding audit logic rather than memorising lists.
- REG passes about two in three. Tax and business law content is more rule-based, which suits structured practice.
- BAR is the hardest Discipline. It extends FAR into advanced reporting and analysis.
- TCP and ISC pass far more often. Partly because many candidates already work in tax or IT audit.
Which order to take the CPA sections in
There is no required order, and no single best one. Most successful plans follow one of these logics:
- FAR first if you have just finished an accounting degree. It is the biggest section, and the material is freshest straight after university.
- Start with the section closest to your job if you already work. An auditor starting with AUD, or a tax associate with REG, gets an early win and keeps momentum.
- Pair linked sections. FAR and BAR share content, as do REG and TCP. Taking them back to back means less relearning.
- Time the Discipline to its window. BAR, ISC and TCP can only be sat in set testing windows, so plan Core sections around them. See the 2027 testing calendar.
Choosing a Discipline by pass rate alone is risky. TCP's high rate reflects a candidate pool that often works in tax. If your career is in audit, BAR builds directly on FAR and is often the better fit, even with a lower pass rate.
A failed section adds roughly $300 to $460 in fees. Plan for that in the CPA cost calculator.
Frequently asked questions
What is the hardest section of the CPA exam?
By pass rate, FAR is the hardest Core section, at about 43.5% in the first three quarters of 2026. Among the Discipline sections, BAR has the lowest pass rate, at about 44%.
Which CPA Discipline has the highest pass rate?
TCP has had the highest pass rate since the Discipline sections launched, at about 80% in 2026 so far, followed by ISC at about 69%. BAR is the lowest at about 44%.
Should I choose my CPA Discipline based on pass rate?
Pass rate is one factor, but the candidate pools differ. Many TCP candidates already work in tax, which lifts its rate. Choosing the Discipline that matches your work usually helps you pass and is more useful afterwards.
Are CPA pass rates improving?
Yes. Cumulative pass rates for every section rose from 2024 to 2025, and 2026 figures to date are higher again for all six sections.
What score do you need to pass the CPA exam?
You need a score of 75 on a scale of 0 to 99 in each section. It is a scaled score, not a percentage of questions answered correctly.