What Score Do You Need to Pass the CPA Exam?
Navigate the CPA Exam with clarity. Discover the passing score, understand its calculation, and learn how to manage your scores effectively for certification.
The Certified Public Accountant (CPA) designation represents a high standard of expertise in the accounting profession. Achieving this licensure requires successfully navigating the Uniform CPA Examination, a rigorous assessment designed to ensure candidates possess the knowledge and skills necessary for public accounting practice. The exam evaluates a candidate’s proficiency across various accounting disciplines, underscoring the commitment to maintaining professional competence and ethical conduct.
The Passing Score
To successfully pass each section of the CPA Exam, candidates must achieve a scaled score of 75 on a scale ranging from 0 to 99. This score is required for every individual section, not as an average across all parts. A score of 75 does not signify answering 75% of the questions correctly; instead, it represents a scaled score that accounts for question difficulty and other psychometric factors. Each of the four exam sections must be passed independently to earn CPA licensure.
Understanding CPA Exam Scoring
The scoring methodology for the CPA Exam utilizes a scaled scoring system, meaning a raw percentage of correct answers does not directly translate to your final score. The American Institute of Certified Public Accountants (AICPA) employs Item Response Theory (IRT) to determine scores, assigning different values to questions based on their difficulty. A more challenging question carries a higher numerical value than an easier one, ensuring fairness across different exam versions.
The exam consists of two primary question types: Multiple Choice Questions (MCQs) and Task-Based Simulations (TBSs). Both question types contribute to the overall scaled score, with their weighting varying slightly by section. For most sections, MCQs and TBSs each account for 50% of the score. The exam also includes “pre-test” questions, which are unscored and used for future exam development. These pre-test questions do not impact a candidate’s score. The difficulty of questions answered and overall candidate performance are factored into the scaled score, ensuring consistency and comparability across different administrations.
CPA Exam Sections and Structure
The CPA Exam is structured into a core-plus-discipline model, requiring candidates to pass three core sections and one discipline section. The three core sections are Auditing and Attestation (AUD), Financial Accounting and Reporting (FAR), and Regulation (REG). AUD assesses knowledge in audit engagements and attestation services. FAR covers financial accounting and reporting standards for various entities, including for-profit, not-for-profit, and governmental organizations. REG focuses on U.S. federal taxation, business law, and ethics related to tax practice.
Candidates then select one discipline section from Business Analysis and Reporting (BAR), Information Systems and Controls (ISC), or Tax Compliance and Planning (TCP). Each discipline section allows candidates to demonstrate deeper knowledge in a specialized area, aligning with diverse career paths. All four sections are separate examinations, each lasting four hours, and must be passed individually to fulfill the exam requirement for licensure.
Receiving and Maintaining Your Score
After completing an exam section, candidates typically receive their scores through the NASBA Candidate Portal. The AICPA releases scores on a rolling basis, with specific target release dates announced in advance. It may take up to 48 additional hours for scores to appear on the candidate portal after the AICPA sends them to NASBA.
The “18-month rolling window” is a key aspect for passing all sections. Once a candidate passes their first exam section, they generally have 18 months from that date to pass the remaining three sections. If all sections are not passed within this timeframe, credit for any previously passed section will expire, requiring the candidate to retake that section. While some jurisdictions have extended this window, the 18-month rule remains a common guideline.