The need for anyone to become a Certified Public Accountant lies in understanding the pass percentage of the CPA exam. The average global pass rate for most sections of the CPA exam stands at approximately 45-55%. It is one of the most challenging professional exams. It is very important to understand the pass percentage of CPA, how it differs from region to region (India, Canada, or the US), and how it is applied to the new CPA development program in 2024-2025 to set realistic goals and develop effective preparation strategies.
CPA Pass Percentage
The pass percentage in the CPA is the percentage of candidates who passed each section. The exam comprises four sections, namely Auditing and Attestation (AUD), Business Environment and Concepts (BEC), Financial Accounting and Reporting (FAR), and Regulation (REG). While the pass percentages for these sections differ every year, they often fall between 45% and 55%. This is so because the subjects and the amount of preparation vary from one content to another and among candidates.
Factors Affecting CPA Pass Percentage
CPA pass rates are influenced by several factors, including the difficulty of sections such as FAR, teaching methodology, international exam logistics, and recent changes to the exam as per the CPA Evolution 2024 model. These factors play a vital role in training candidates and their success rates around the world.
- Difficulty Level: Some areas such as FAR always have a very low pass rate because of their difficulty level.
- Study Approach: Students who follow a disciplined study plan using CPA review courses such as Becker, Wiley, or Gleim tend to perform better.
- International Testing Centers: The pass percentage for Indian students or students taking the exam outside the US (such as Canada) would slightly vary since it involves overcoming some additional challenges, such as time zone differences and testing logistics.
- Exam Changes: The CPA Evolution model, implemented in 2024, will introduce discipline-based exams, which may have a bearing on the overall pass rate.
Core CPA Exam Pass Rates 2024
The CPA Evolution model sets the new face of the CPA Exam, to be implemented starting in 2024. The sections will be restructured into Core and Specialty. The Core is intended to be the knowledge base for every CPA. Three foundational sections under the new structure of the CPA exam are:
- Accounting and Data Analytics (ADA): Combination of traditional financial accounting concepts with data analytics.
- Auditing and Attestation (AUD): Focuses on auditing practices, ethics, and attestation standards.
- Taxation and Regulation (REG): Includes business law, ethics, and taxation principles.
| Exam Section | First Quarter | Second Quarter | Third Quarter | Fourth Quarter | Cumulative |
| AUD | 44.63% | 46.58% | 47.80% | – | 46.34% |
| FAR | 41.92% | 40.58% | 39.82% | – | 40.77% |
| REG | 63.43% | 63.45% | 62.97% | – | 63.28% |
AUD: Decline in Q1 2024 Scores
Compared to the 2023 average, AUD CPA exam scores decreased by approximately 4.7% in the first quarter of 2024. Despite minimal content changes, the math section remained the same is a great idea and includes some subjective answer choices. Continue to test the candidate’s understanding of the audit management process.
This slowdown could be caused by the new CPA exam testing window, causing candidates to struggle with their study plans. If you failed the AUD section, consider taking a CPA research course that simplifies accounting concepts and helps you master the accounting process.
FAR: Slight Improvement in Scores
FAR CPA Exam scores in Q1 2024 have a modest increase over the 2023 average of 42.12%. The content in the 2024 FAR has become less broad, as the most challenging topics have been pushed into the new BAR discipline section.
The content volume might reduce and help the candidate achieve a higher score with changes. Maintaining consistency in your preparation will surely lead you to victory in this challenging but streamlined section.
REG: Significant Score Increase
REG CPA Exam scores are up by about 6% in Q1 2024. Much of the former REG content has moved to the new TCP discipline section; the existing exam is now much more streamlined and manageable. This exam is still extremely tax-heavy, but the changes have streamlined it to feel less overwhelming for candidates.
So select a CPA review course that will take some complicated tax topics and break them down into some pretty simple, easy-to-understand lessons. Then you are sure to be feeling much more confident and successful on the REG section.
Discipline CPA Exam Pass Rates 2024
Apart from the core sections, the CPA evolution model introduces a discipline test and specializes in the fields of interest to candidates. These include the following:
- Business Analysis and Reporting (BAR): It takes advanced financial reporting and data analysis. This class is recommended to candidates targeting opportunities in financial analysis or corporate accountancy.
- Information Systems and Controls (ISC): IT controls, cyber security and systems auditing. Suitable for those who are interested in IT auditing as well as information system management.
- Tax Compliance and Planning (TCP): advanced tax compliance and advisory. Suitable for candidates who will pursue careers in taxation.
| Exam Section | First Quarter | Second Quarter | Third Quarter | Fourth Quarter | Cumulative |
| BAR | 42.94% | 40.26% | 40.11% | – | 41.10% |
| ISC | 50.93% | 57.93% | 61.88% | – | 56.91% |
| TCP | 82.36% | 75.67% | 72.91% | – | 76.98% |
BAR: Toughest Section in Q1 2024
The lowest scores in all sections were for the BAR CPA Exam in Q1 2024. This section is very much like FAR but covers advanced financial reporting and managerial accounting topics, making it more challenging. The heavy mathematics in the BAR section makes it an even more challenging test to take.
Mastering the concepts of both financial and managerial accounting is needed to complete this section. Practice exams along with targeted study materials will help you handle the math-intensive questions with ease.
ISC: Unique but Challenging
The growth rate of the ISC CPA Examination section was about 51% in Q1 2024. This section is a special one and has sub-concepts of the Audit Core CPA Exam. It even had fewer candidates in its first quarter, so future growth remains unclear.
Candidates preparing for ISC should concentrate on understanding its specific topic. Choosing the appropriate CPA research course tailored to this section can make handling its unique challenges easy.
TCP: Highest Pass Rate in Q1 2024
Impressive is the reporting of an 82.36% passing rate for Q1 2024 for the TCP CPA Exam section. As good as that might be, though, nothing ever will be known for sure if the results repeat themselves from here on into the future.
TCP candidates can use the well-structured study plan and divide the topics into easier parts so that the content becomes manageable and high performance can be maintained.
CPA Pass Percentage in India and Other Regions
The pass percentage in India is much like the international average because all students sit for the same CPA exam as US students. Nevertheless, there are a few things that may alter the pass percentage for Indian students:
- CPA Pass Percentage in India: Indian candidates tend to achieve pass percentages as high as those of US candidates, at between 45-55%. Improved success rates are partly due to access to high-quality CPA review courses and international testing centers in India.
- CPA USA Pass Percentage: The CPA USA pass percentage is roughly around 50% for all sections, thus mirroring the global average.
- CPA Canada Pass Percentage: The US CPA exam is recognized in Canada, but the CPA Canada pass percentage is a different exam administered by CPA Canada, with a pass rate of about 70-75%.
CPA Pass Percentage FAQs
1. What is the pass percentage of CPA in India?
The pass percentage for the CPA case of India generally tends to the average of international percentage, is often in a range between 45% and 55%, by sections.
2. How does the CPA US pass percentage compare to other regions?
The pass percentage of CPA US is almost at par with the global average, which averages around 50% for most sections.
3. What is the pass percentage of CPA Canada?
The pass percentage of the CPA exam is 70-75% in CPA Canada.
4. How will the CPA pass rate in 2024 change with the new CPA Evolution model?
The pass rate for CPA in 2024 will change due to the introduction of core and discipline exams. It is estimated that core parts may have a 45-55% pass rate, while the pass rates for the disciplines could be 40-55%.
5. Which is the toughest section of the CPA exam?
FAR has always been the most challenging. The pass percentage in BAR will probably be the lowest in the 2024 model.
