CPA Exam pass rates by section
Last reviewed
FAR has the lowest CPA Exam pass rate of any section at 43.54%, and TCP has the highest at 79.75%, on the AICPA published 2026 rates through Q3.
The short answer
- Lowest of all six: FAR, 43.54%
- Highest of all six: TCP, 79.75%
- Lowest core: FAR, 43.54%. Highest core: REG, 66.32%
- Lowest discipline: BAR, 43.88%. Highest discipline: TCP, 79.75%
Core sections
| Section | Name | 2026 through Q3 | 2025 | Change |
|---|---|---|---|---|
| REG | Regulation | 66.32% | 63.12% | +3.20 |
| AUD | Auditing and Attestation | 50.03% | 48.21% | +1.82 |
| FAR | Financial Accounting and Reporting | 43.54% | 42.12% | +1.42 |
Discipline sections
| Section | Name | 2026 through Q3 | 2025 | Change |
|---|---|---|---|---|
| TCP | Tax Compliance and Planning | 79.75% | 77.65% | +2.10 |
| ISC | Information Systems and Controls | 68.56% | 67.79% | +0.77 |
| BAR | Business Analysis and Reporting | 43.88% | 41.94% | +1.94 |
What the spread means
The gap between the easiest and hardest discipline is 35.87 points, wider than the gap between any two core sections. The discipline is the one section you choose, so it is the single largest lever a candidate has over their own odds, and most people pick it before they have seen this table. Which discipline to choose works through it.
2026 quarter by quarter
| Quarter | AUD | FAR | REG | BAR | ISC | TCP |
|---|---|---|---|---|---|---|
| Q3 2026 | 52.23% | 44.49% | 65.37% | 44.35% | 70.22% | 80.08% |
| Q2 2026 | 49.38% | 42.47% | 66.87% | 45.62% | 67.98% | 79.75% |
| Q1 2026 | 47.80% | 43.46% | 66.65% | 41.30% | 66.79% | 79.28% |
Pass rates by year since 2006 sets these figures against every year back to 2006, quarter by quarter since 2024.
Pass rates are the AICPA published candidate pass rates for 2026 through Q3, read from AICPA & CIMA on 2026-10-22. The AICPA publishes them quarterly.
Common questions
Which CPA Exam section has the lowest pass rate?
FAR has the lowest pass rate of any CPA Exam section at 43.54% for 2026 through Q3.
Which CPA Exam section has the highest pass rate?
TCP has the highest pass rate of any CPA Exam section at 79.75% for 2026 through Q3.
Which core CPA section has the lowest pass rate?
Of the three core sections, FAR has the lowest pass rate at 43.54% and REG the highest at 66.32%.
Which CPA discipline has the highest pass rate?
TCP has the highest discipline pass rate at 79.75%. BAR has the lowest at 43.88%.
What is the average CPA Exam pass rate?
The six section rates average 58.68% for 2026 through Q3. That is the unweighted average of the section rates, not a candidate level pass rate.