CPA Exam Pass Rates 2024-2026: Section-Wise Trends & Difficulty

CPA Exam Pass Rates 2024-2026: What the Numbers Mean for Your CPA Preparation

If you are researching the US CPA, one of the first things you are likely to search is the CPA Exam pass rate by section.

The reason is understandable. Students want to know which section is difficult, whether FAR is really the toughest paper, why TCP has a much higher pass rate, and whether the numbers should influence their section order.

The latest data gives us some useful answers.

The important point is to read the numbers correctly. CPA Exam pass rates show how candidates performed in a particular testing period. They do not predict whether an individual candidate will pass or fail.

The CPA Evolution model also changed the structure of the exam in 2024, so the 2024-2026 period is best viewed as the performance history of the current Core + Discipline model.

CPA Exam Pass Rates 2026: What Are the Latest Numbers?

The latest AICPA data available covers Q1 and Q2 2026.

CPA Exam Section	Q1 2026	Q2 2026	2026 Cumulative
AUD	47.80%	49.38%	48.65%
FAR	43.46%	42.47%	42.95%
REG	66.65%	66.87%	66.78%
BAR	41.30%	45.62%	43.64%
ISC	66.79%	67.98%	67.45%
TCP	79.28%	79.75%	79.53%

TCP currently has the highest 2026 cumulative pass rate at 79.53%, while FAR is at 42.95%. BAR follows closely at 43.64%.

These figures cover only the first two quarters of 2026, so they should not be described as full-year 2026 results.

CPA Exam Pass Rate by Section: 2024 vs 2025 vs 2026

The three-year view makes the trend easier to understand.

Section	2024	2025	2026 YTD*
AUD	45.79%	48.21%	48.65%
FAR	39.59%	42.12%	42.95%
REG	62.61%	63.12%	66.78%
BAR	38.08%	41.94%	43.64%
ISC	58.00%	67.79%	67.45%
TCP	73.91%	77.65%	79.53%

2026 YTD represents Q1 + Q2 2026 cumulative performance.

The 2024 and 2025 figures are based on AICPA quarterly pass-rate data; the 2026 figures are the latest Q1-Q2 cumulative figures published by AICPA.

What stands out?

Three patterns are difficult to miss:

FAR remains one of the lower-pass-rate sections: Its cumulative rate moved from 39.59% in 2024 to 42.12% in 2025 and 42.95% through Q2 2026.

REG has maintained a comparatively strong pass rate: It moved from 62.61% in 2024 to 63.12% in 2025 and 66.78% in the first half of 2026.

TCP has consistently recorded the highest pass rate among the current Discipline sections: Its cumulative rate increased from 73.91% in 2024 to 77.65% in 2025 and 79.53% through Q2 2026.

But there is an important reason not to read this table as a simple, easy vs difficult ranking.

Why Is the CPA FAR Pass Rate Low?

FAR covers a broad range of financial accounting and reporting topics. For a commerce or accounting student, this can mean moving between financial statement concepts, transactions, accounting standards and reporting requirements within the same preparation cycle.

The 2026 cumulative FAR pass rate is 42.95%. That makes FAR one of the sections where disciplined preparation matters considerably.

However, the pass rate itself does not prove that FAR is inherently harder than every other section.

A better interpretation is this:

FAR requires candidates to build strong accounting fundamentals and apply them accurately across different question formats.

For Indian commerce students, the additional challenge can be becoming comfortable with the US accounting and reporting framework rather than relying entirely on concepts learned through an Indian accounting curriculum.

That is why FAR preparation should involve more than reading accounting concepts. MCQ practice, journal-entry logic, financial statement analysis, and task-based simulations all need to become part of the study routine.

Is CPA AUD Difficult?

AUD recorded a 48.65% cumulative pass rate through Q2 2026.

Students with an accounting background sometimes expect AUD to be straightforward because they have studied auditing academically.

The difficulty is that CPA AUD tests how you apply auditing concepts in professional situations.

You need to understand areas such as:

• Audit risk and risk assessment

• Internal controls

• Audit evidence

• Professional responsibilities

• Attestation engagements

• Reporting and audit procedures

So, the challenge is not simply remembering audit terminology.

AUD becomes much more manageable when you understand why an auditor would perform a particular procedure and what conclusion can be drawn from the evidence.

Why Is TCP Pass Rate So High?

TCP recorded a 79.53% cumulative pass rate through Q2 2026.

That naturally leads to another student question:

“Is TCP the easiest CPA section?”

Not necessarily.

AICPA has specifically noted that candidates who chose TCP were generally better prepared for that Discipline than candidates taking BAR or ISC during the initial 2024 testing period. AICPA also advises candidates to choose their Discipline based on education, experience and professional interests.

There is another important factor: Discipline candidates self-select into their chosen section.

For example, a commerce graduate with strong US taxation knowledge may deliberately choose TCP because the subject aligns with their interests or career plans.

Therefore, TCP's high pass rate should be treated as a data point, not a guarantee.

CPA Exam Difficulty by Section: How Should You Look at It?

Based purely on recent pass-rate data, the sections can be broadly grouped like this:

Recent pattern	Sections
Higher pass rates	TCP, ISC, REG
Mid-range	AUD
Lower pass rates	FAR, BAR

But this is not an official difficulty ranking.

AICPA itself cautions against interpreting pass rates as a direct measure of exam difficulty. Candidates are evaluated against an established standard of competence, and the exam is not curved. Changes in pass rates reflect candidate performance and preparedness.

That distinction is especially important when choosing your Discipline.

A higher pass rate can make a section look attractive at first glance. However, your familiarity with the subject, career interests and preparation strengths are also important when evaluating which Discipline may suit you.

CPA Exam Difficulty for Indian Students

For Indian commerce and finance students, the CPA Exam can involve a learning curve in areas that may not be covered in exactly the same way in an Indian academic curriculum.

Three areas deserve particular attention.

US Accounting and Reporting

Students need to become comfortable with the accounting and reporting framework tested by the CPA Exam. Familiarity with accounting principles from a B.Com, M.Com, CA or CMA background can help, but the exam requires application in the US context.

US Federal Tax

REG and TCP require candidates to work with US federal taxation and related regulations. Students who have studied Indian taxation cannot simply transfer those rules to US tax questions.

Application-Based Questions

The CPA Exam is not limited to textbook recall. Task-based simulations place candidates in practical scenarios involving documents, data, and professional judgement. AICPA describes TBSs as a way of assessing how candidates apply what they know.

For Indian students, therefore, preparation should include concept building + question practice + application, not just completing study material.

How to Pass the CPA Exam on Your First Attempt

There is no preparation method that can guarantee a first-attempt pass. But you can make your preparation more structured.

Start With the Exam Blueprint

Know what your section actually tests before building your study schedule. This prevents spending disproportionate time on topics that carry less weight.

Build Concepts Before Chasing MCQ Scores

A high practice score is useful, but understanding why an answer is correct is more valuable for long-term retention.

Practice Task-Based Simulations

MCQs test your knowledge. TBSs require you to apply that knowledge to a business or accounting situation. The current CPA Exam gives significant weight to both MCQs and TBSs, with ISC using different weighting.

Keep an Error Log

Don't simply mark a question wrong and move on.

Record whether the problem was:

• Lack of conceptual understanding

• Calculation error

• Misreading the question

• Confusion between two accounting treatments

• Time pressure

This gives you a practical revision list before the exam.

Use Your Score Report If You Don't Pass

A failed section does not mean you have to restart your preparation from zero.

NASBA provides a Candidate Performance Report for failed sections. It compares performance across content areas with candidates who scored in the just-passing range and identifies areas as stronger, comparable, or weaker.

Use that information to change your study plan rather than simply repeating the same preparation cycle.

What Is the Passing Score for the CPA Exam?

The passing score for each CPA Exam section is 75 on a 0-99 scaled score. However, a score of 75 does not mean that you answered 75% of the questions correctly.

CPA scores are scaled using a statistical process that considers factors including question difficulty. The exam is not curved, and the passing standard remains consistent across testing periods.

This is another reason why comparing your target performance directly with a section's pass rate can be misleading.

The Real Lesson From the 2024-2026 CPA Pass Rate Trends

The three-year data gives students something useful, but probably not the answer they were initially looking for.

Yes, FAR has remained around the low-40% range. Yes, TCP has remained considerably higher. And yes, AUD, REG, BAR and ISC have also shown meaningful changes across the period.

But the right question is not “Which section has the highest pass rate?”

It is:

“Which section matches my background, and what level of preparation do I need to pass it?”

For a commerce or finance student, that means choosing your CPA pathway with your accounting fundamentals, tax or technology interests, career goals and study capacity in mind.

Pass-rate data can help you plan.

It should not decide your CPA journey for you.