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 44.56% 49.21% 48.20% 46.74% 47.28%
BEC 53.41% 57.55% 59.22% 55.00% 56.48%
FAR 44.14% 48.90% 50.35% 42.84% 46.75%
REG 47.94% 50.99% 51.33% 47.15% 49.43%

BEC Pass Rates:

Business Environments and Concepts - has the highest 2014 cumulative CPA Exam passing rate, reaching 58.20% in the second quarter. 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.

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. Even though REG is reported as one of the most difficult exams, the 2014 cumulative pass rates for the REG exam are at 49.41%, the second highest pass rates of the CPA Exam sections.

FAR Pass Rates:

While candidates we have surveyed tend to say that Financial Accounting and Reporting is the most difficult section of the CPA Exam in which to prepare, it does not have the lowest pass rate of the four sections - coming in at 47.60%. This is likely due to students allocating more study time to this particular section, and also can be attributed to the fact that students tend to have the most direct academic experience with FAR’s accounting topics.

AUD Pass Rates:

In 2014, Auditing had the lowest cumulative pass rate, at 46.35%. While the material within the Auditing exam contains very fundamental concepts, students allege that the questions on the exam are confusing, mainly due to the fact that 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.