What Is the Passing Score for the CPA Exam?
Navigate the CPA Exam's critical scoring details, including the passing threshold, score computation, and credit expiration.
The Uniform CPA Examination assesses individuals aspiring to become Certified Public Accountants. It evaluates proficiency across accounting disciplines, ensuring candidates possess the necessary knowledge and skills for professional practice. Passing this exam is a key step in licensure, confirming preparedness for the field’s demands.
The Required Passing Score
To pass each section of the Uniform CPA Examination, candidates must achieve a minimum score of 75. This score applies consistently across all four sections: Auditing and Attestation (AUD), Financial Accounting and Reporting (FAR), Regulation (REG), and the chosen Discipline section (Business Analysis and Reporting (BAR), Information Systems and Controls (ISC), or Tax Compliance and Planning (TCP)). The score of 75 is a scaled score, not a raw percentage of correct answers. It accounts for question difficulty and overall exam performance.
How Scores Are Calculated
CPA Exam scores are determined through a scaled scoring system, ranging from 0 to 99. Scores do not simply tally correct answers; they incorporate question difficulty, ensuring fairness across exam versions.
The total score for each section is a weighted combination of performance on multiple-choice questions (MCQs) and task-based simulations (TBSs). For core sections (AUD, FAR, REG) and most Discipline sections (BAR, TCP), MCQs and TBSs each account for approximately 50% of the total score. The Information Systems and Controls (ISC) Discipline section weights MCQs at 60% and TBSs at 40%. The exam also includes “pre-test” questions within both MCQs and TBSs that do not count towards a candidate’s score. These unscored questions gather data for future exam development.
Receiving Your Scores
Candidates receive CPA Exam scores through the National Association of State Boards of Accountancy (NASBA) Candidate Portal. Scores are issued according to specific release windows announced by the American Institute of Certified Public Accountants (AICPA). Target release dates are published throughout the year, with scores typically posted within 48 hours of the scheduled release. Continuous testing allows for more frequent score releases, typically every three to four weeks for core sections. However, score holds can occur for reasons like new exam content or statistical analysis, delaying score release. Candidates should check the NASBA portal for updates.
Score Validity and Retention
Once a candidate passes their initial CPA Exam section, a timeframe begins for completing the remaining sections. This is governed by the “18-month rolling window” rule, requiring candidates to pass all four sections within 18 months of passing their first section. If a candidate fails to pass all remaining sections within this 18-month period, credit for any sections passed outside this window will expire. NASBA has adopted an amendment to extend this window to 30 months, but individual state boards must enact this change. Candidates should consult their specific state board’s requirements for the applicable validity period.