CPA pass rates, section by section
CPA pass rates vary widely by section. In AICPA data through the second quarter of 2026, FAR is lowest at about 43% and TCP highest at about 80%.
The AICPA publishes pass rates each quarter. The figures below are the AICPA numbers as relayed by several 2026 guides, including pages from Gleim and UWorld, and rounded to whole percentages. Check the AICPA’s scoring and pass rates page for the latest quarter before you rely on them. The third quarter of 2026 had not been published when we checked.
| Section | Type | 2025 full year | 2026 through Q2 |
|---|---|---|---|
| AUD | Core | 48% | 49% |
| FAR | Core | 42% | 43% |
| REG | Core | 63% | 67% |
| BAR | Discipline | 42% | 44% |
| ISC | Discipline | 68% | 67% |
| TCP | Discipline | 78% | 80% |
AICPA cumulative pass rates, rounded. 2026 figures cover the first two quarters only. Small differences exist between guides for 2025, so we round.
CPA pass rates quarter by quarter
| Section | Q1 2025 | Q2 2025 | Q3 2025 | Q4 2025 | Q1 2026 | Q2 2026 |
|---|---|---|---|---|---|---|
| AUD | 44% | 49% | 50% | 49% | 48% | 49% |
| FAR | 42% | 44% | 43% | 40% | 43% | 42% |
| REG | 62% | 64% | 66% | 61% | 67% | 67% |
| BAR | 38% | 47% | 39% | 40% | 41% | 46% |
| ISC | 61% | 72% | 67% | 67% | 67% | 68% |
| TCP | 75% | 81% | 77% | 77% | 79% | 80% |
Quarterly AICPA pass rates, rounded, as relayed by Gleim’s pass-rate page. Q1 and Q2 2026 are the latest published.
How to read these numbers
A pass rate counts every candidate who sat the section in that period, so it is not a prediction for you personally, and it does not tell you why candidates passed or failed. Quarterly rates swing by several points, so look at more than one quarter. Sections also differ in who sits them, so a gap between sections does not by itself measure difficulty.
The passing score on each section is 75 on a scale of 0 to 99. The AICPA publishes the details of how scores are set, so check its site for the current method. Our guide to how CPA scoring works explains it in plain English.
Common questions
Which section has the lowest pass rate?
By AICPA data through Q2 2026, FAR has the lowest cumulative rate at about 43%, with BAR just above at about 44%. Both were also the two lowest in 2025.
Which section has the highest pass rate?
TCP, at about 80% through Q2 2026. It is a discipline section, and we do not claim to know why it is higher.
What pass rate should I personally expect?
There is no way to know from these figures. They describe all candidates, not any one person, so use them as context rather than a forecast.
What score do you need to pass a CPA section?
A scaled score of 75 on each section, on a scale of 0 to 99. It is not a percentage of questions answered correctly; the AICPA publishes how scores are set.