CPA Exam Pass Rates by Section (2024–2026)
Key Takeaways
- FAR has the lowest pass rate (~42–44%) due to its broad scope; TCP and REG are the most passable (~57–62%).
- Candidates who study 300+ hours and complete 2,000+ practice questions report significantly better outcomes.
- TBS practice is critical — it accounts for 50% of your score and can't be replaced by MCQ drilling alone.
- Spend your final 3 weeks exclusively on your weakest topics, identified via diagnostic practice.
| Section | 2024 Pass Rate | 2025 Pass Rate |
|---|---|---|
| FAR | 44% | 42% |
| AUD | 48% | 47% |
| REG | 59% | 57% |
| TCP | 62% | 61% |
Source: AICPA published score release data.
Why FAR Has the Lowest Pass Rate
FAR covers the broadest material — financial statements, governmental accounting, not-for-profit, and complex accounting topics. Most failures stem from:
- Underestimating governmental accounting weight
- Weak Task-Based Simulation practice
- Insufficient study hours (FAR requires 200–300 hours minimum)
What the Data Tells You
- TCP and REG are more passable — if you're strategic about section order, saving these for later makes sense
- Pass rates declined slightly in 2025 — the evolved exam format (more TBS weight) is harder for candidates who over-indexed on multiple choice practice
- TBS practice is critical — the 50% TBS weighting means Q-bank-only prep is insufficient
Improving Your Odds
- Use a diagnostic tool to identify weak topics before your exam date — try our free practice questions
- Complete at least 2 full timed mock exams
- Spend the final 3 weeks exclusively on your weakest topics
- See our Becker vs Surgent comparison for which course has the best TBS library
Pass rate data sourced from AICPA published announcements. Not affiliated with AICPA.