2018 CPA Exam Pass Rates by Section | Roger CPA Review

CPA Exam Pass Rates

CPA Exam Pass Rates

Each quarter of every year, the AICPA releases the average CPA Exam Pass Rates, broken down by section. The cumulative pass rate percentages vary slightly per section and per quarter, but tend to hover around 45-55%. See the pass rates for each section of the CPA Exam.

Roger CPA Review CPA Exam Pass Rates

It’s important to note that the ebb and flow of pass rates is not due to any change in exam difficulty, but instead an indicator of student preparedness – what review course they studied with, what materials they used and how much support they received. It’s no secret that the CPA Exam is one of the most difficult professional exams – passing success requires determination, dedication and purposeful CPA study materials. Roger CPA Review's students have an 88% pass rate, the highest pass rate in the industry. Our student's extraordinary rate of success is accredited to our Online Learning System, proven to help students learn and retain the concepts necessary to pass the CPA Exam.

National CPA Exam Pass Rates by Section

Section First Quarter Second Quarter Third Quarter Fourth Quarter Cumulative
AUD 43.47% 52.00% 52.15% 47.69% 48.59%
BEC 50.39% 55.09% 55.35% 55.33% 52.99%
FAR 43.14% 43.76% 47.58% 42.50% 44.42%
REG 46.10% 48.32% 49.31% 45.89% 47.24%

AUD Pass Rates:

In 2017 so far, Auditing has the second highest cumulative pass rate. While the material within the Auditing exam contains very fundamental concepts, students allege that the questions on the exam are confusing, mainly because there could be more than one correct answer to each problem. While the AUD exam is more theory-based in its questions, FAR, REG, and BEC require more memorization from students.

BEC Pass Rates:

Business Environments and Concepts – continues to have the highest cumulative CPA Exam passing rate. One explanation for the higher BEC pass rates could be that candidates generally choose to sit for this section of the exam last, narrowing the pool of candidates to those that have successfully passed three parts prior.

FAR Pass Rates:

Candidates we’ve surveyed tend to say that Financial Accounting and Reporting is the most difficult section of the CPA Exam to prepare for, and it does seem to be the most difficult with the lowest passing rate of the four sections. This is likely due to the large volume of information in the FAR section, along with the need to fully understand the concepts involved, instead of simply using memorization.

REG Pass Rates:

Students find the Regulation portion of the CPA Exam to be difficult to study due to the sheer amount of non-accounting information covered in the exam, as it incorporates tax law and business law. Accordingly, REG has the second lowest cumulative pass rate through Q3 2017.