CPA exam scoring: how the exam is scored
CPA exam scoring is not a percentage and not a curve. A 75 is a scaled score that accounts for the difficulty of the specific questions you were served, which is why two candidates answering the same number correctly can score differently.
CPA exam scoring: what 75 actually means
Each question is weighted by its measured difficulty. A hard question answered correctly contributes more than an easy one, and the scaling converts your weighted performance onto a 0 to 99 scale where 75 is the passing standard. The standard is fixed in advance by a panel of practicing CPAs — it does not move with the candidate pool. The AICPA explains its scoring method in more detail.
This is why “the exam was harder this quarter” never translates into an easier pass. A harder set of questions produces a higher scaled score for the same raw performance, which is the entire point of scaling. You can see how this plays out by section on our CPA pass rates page.
How the sections are weighted
| Section | Multiple choice | Simulations | Note |
|---|---|---|---|
| FAR | 50% | 50% | Simulations decide most FAR outcomes |
| AUD | 50% | 50% | Conceptual simulations, not calculations |
| REG | 50% | 50% | The most formulaic of the core three |
| BAR | 50% | 50% | Heaviest quantitative simulation load |
| ISC | 60% | 40% | More multiple choice than the others |
| TCP | 50% | 50% | Tax computation simulations dominate |
Three myths worth killing
It is not. The passing standard is set in advance and does not change because a cohort performed badly.
True, and they are unmarked. Roughly twelve multiple-choice items and one simulation per section are unscored research questions. You cannot identify them, so treat everything as live.
A score review through NASBA costs $240 and almost never changes the result. The score has already been verified before release.
Common questions
Do pretest questions count?
No. Around twelve multiple-choice items and one simulation per section are unscored research questions, and they are not identified. Treat everything as live — there is no way to spot them.
Why did I score lower than my practice results?
Practice banks are not scaled and most are calibrated slightly easier than the exam. A readiness score is a better predictor than a raw percentage, and even that has a margin of several points.
Is a 74 rounded up?
No. 75 is the passing standard and 74 is a fail. A score review through NASBA costs $240 and almost never changes the outcome, because the score was already verified before release.
When do CPA scores come out?
On fixed AICPA target dates rather than straight after your exam. Our CPA score release dates page lists the current schedule for Core and Discipline sections.