Whose figures these are
The AICPA writes and scores the Uniform CPA Examination and publishes pass rates by section each quarter. We quote those and nothing else. A provider's claimed pass rate rests on scores its own students chose to report, and we repeat none of them, anywhere on this site.
2026 so far
| Section | Q1 | Q2 | Q3 | 2026 to date |
|---|---|---|---|---|
| AUD, Auditing and Attestation | 47.80% | 49.38% | 52.23% | 50.03% |
| FAR, Financial Accounting and Reporting | 43.46% | 42.47% | 44.49% | 43.54% |
| REG, Taxation and Regulation | 66.65% | 66.87% | 65.37% | 66.32% |
| BAR, Business Analysis and Reporting | 41.30% | 45.62% | 44.35% | 43.88% |
| ISC, Information Systems and Controls | 66.79% | 67.98% | 70.22% | 68.56% |
| TCP, Tax Compliance and Planning | 79.28% | 79.75% | 80.08% | 79.75% |
2025, the full year
| Section | Q1 | Q2 | Q3 | Q4 | 2025 |
|---|---|---|---|---|---|
| AUD | 44.30% | 49.05% | 50.03% | 48.78% | 48.21% |
| FAR | 41.67% | 43.52% | 43.07% | 40.20% | 42.12% |
| REG | 62.03% | 63.58% | 66.05% | 60.73% | 63.12% |
| BAR | 37.64% | 47.26% | 39.46% | 39.71% | 41.94% |
| ISC | 61.23% | 71.96% | 66.91% | 66.75% | 67.79% |
| TCP | 74.94% | 80.63% | 76.68% | 76.72% | 77.65% |
What the figures show
- FAR and BAR had the lowest cumulative pass rates through Q3 2026, both below 45%.
- TCP had the highest cumulative pass rate at 79.75%, followed by ISC at 68.56%.
- AUD at 50.03% and REG at 66.32% sit between.
- Every section's 2026 rate so far is above its 2025 rate. One year is a short series, so we would not call that a trend yet.
Pass rates reflect the candidates who chose to take each section, including their preparation and prior experience. The Discipline sections also attract different groups of candidates. A higher pass rate doesn't necessarily mean the material is easier.
Why the numbers matter
These figures can help you understand how candidates performed overall, but they shouldn't determine which Discipline you choose or which review course you buy. Your career interests, background and study needs matter more than a single pass-rate comparison.
How CPA scores work
Each section is scored on a scale from 0 to 99, with 75 required to pass. A score of 75 does not mean 75% of questions were answered correctly. The AICPA uses scaled scoring, and the exam is not graded on a curve. A pass rate is the share of attempts that passed, not your odds: it moves with who sits and how prepared they are.
PrepProviders research. Published 30 Oct 2026.
Quick answers
What is the CPA Exam pass rate?
There is no single figure, because each section is passed or failed on its own. For the first three quarters of 2026, the AICPA's cumulative rates are AUD 50.03%, FAR 43.54%, REG 66.32% for the Core sections and BAR 43.88%, ISC 68.56%, TCP 79.75% for the Discipline sections.
Which CPA Exam section has the lowest pass rate?
FAR (Financial Accounting and Reporting), at 43.54% for the first three quarters of 2026 and 42.12% across 2025. BAR is close behind.
Which CPA Exam section has the highest pass rate?
TCP (Tax Compliance and Planning), at 79.75% for the first three quarters of 2026 and 77.65% across 2025.
Are the Discipline sections easier than the Core sections?
The pass rates alone can't say. BAR 43.88%, ISC 68.56%, TCP 79.75% are the Discipline rates for the first three quarters of 2026, against AUD 50.03%, FAR 43.54%, REG 66.32% for the Core sections. Each Discipline is taken by the candidates who chose it, so the rates reflect who sits as much as what is tested. The AICPA publishes the rates and not the reasons. Which Discipline you choose is a career question before it is a pass-rate question.
How often does the AICPA publish pass rates?
Every quarter, on its scoring page. The page we read on 30 Oct 2026 covered 2025 in full and 2026 through the third quarter. The fourth quarter of 2026 is due early in 2027.
Do review providers publish CPA pass rates?
Some claim them, typically from scores their own students chose to report. We do not repeat any, because nobody outside the provider can check the method, and the AICPA publishes the only rates with a known population behind them.
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