CPA Exam Pass Percentage 2025: Latest Trends, Section-Wise Analysis & Predictions

CPA Exam Pass Percentage 2025: Latest Trends, Section-Wise Analysis & Predictions

Edited By Sansar Singh Chhikara | Updated on Mar 27, 2025 05:43 PM IST

The Certified Public Accountant course is gaining more and more prominence among finance professionals in recent times. Given the career benefits and increasing utility, this course has become one of the top career choices for candidates already in the world of finance. When we talk about any trending course, certification or designation, it is mandatory to talk about its difficulty level. The difficulty level of the CPA exam 2025 can be defined through the CPA exam pass percentage 2025. After each quarter, the American Institute of Chartered Public Accountants (AICPA) releases the CPA pass rate 2025 for each quarter on its official website. The pass rate of each of the six CPA subjects is released separately. In this article we dive in detail about the CPA subject-wise pass percentage, quarter-wise pass percentage and more.

CPA Exam Pass Percentage 2025: Latest Trends, Section-Wise Analysis & Predictions
CPA Exam Pass Percentage 2025: Latest Trends, Section-Wise Analysis & Predictions

CPA Exam Pass Percentage 2025

The CPA exam pass percentage is released by AICPA on its official website. The CPA exam pass percentage will inform candidates about the difficulty level of the exam, how many percent of students passed out of the total number of those who appeared for the exam. The CPA exam is conducted on a continuous basis so the CPA exam pass rate is released for each quarter of the year.

Also, there are a total of six subjects in the CPA exam out of which 3 subjects are mandatory or core subjects, the remaining three are discipline subjects. Candidates only need to appear one out of the three discipline subjects according to their choice. As of now the pass percentage of the CPA exams 2025 has not been released as the first quarter is not over. However, candidates can check the CPA exam pass percentage for each subject in the tables below:

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CPA Exam Pass Percentage 2024

Subject

Pass Rate

Auditing and Attestation (AUD)

45.79%

Financial Accounting and Reporting (FAR)

39.59%

Taxation and Regulation (REG)

62.61%

Business Analysis and Reporting (BAR)

38.08%

Information Systems and Control (ISC)

58.00%

Tax Compliance and Planning (TCP)

73.91%

CPA Exam Pass Percentage

CPA Exam Pass Percentage 2025 - Subject Wise

Candidates can check the CPA exam pass percentage for each subject for each quarter has been given in the six tables below:

CPA Auditing and Attestation (AUD) Pass Percentage 2024

Quarter

Pass Percentage

Q1

44.63%

Q2

46.58%

Q3

47.80%

Q4

43.54%

Total

45.79%

CPA Financial Accounting and Reporting (FAR) Pass Percentage 2024

Quarter

Pass Percentage

Q1

41.92%

Q2

40.58%

Q3

39.82%

Q4

36.80%

Total

39.59%

CPA Taxation and Regulation (REG) Pass Percentage 2024

Quarter

Pass Percentage

Q1

63.43%

Q2

63.45%

Q3

62.97%

Q4

60.52%

Total

62.61%

CPA Business Analysis and Reporting (BAR) Pass Percentage 2024

Quarter

Pass Percentage

Q1

42.94%

Q2

40.26%

Q3

40.11%

Q4

33.68%

Total

38.08%

CPA Information Systems and Control (ISC) Pass Percentage 2024

Quarter

Pass Percentage

Q1

50.93%

Q2

57.93%

Q3

61.88%

Q4

56.40%

Total

58.00%

CPA Tax Compliance and Planning (TCP) Pass Percentage 2024

Quarter

Pass Percentage

Q1

82.36%

Q2

75.67%

Q3

72.91%

Q4

72.16%

Total

73.91%

CPA Exam Pass Percentage Analysis

After analysing the above given data, here are some key conclusions:

  • The Financial Accounting and Reporting is the toughest subject of CPA recording just 39.59%. Notably, the FAR pass percentage dropped each quarter, with the last quarter of 2024 closing in at 36.80%.

  • Tax Compliance and Planning is the easiest subject of CPA recording a pass rate of 73.91%, the highest being in the first quarter where pass percentage was 82.36%.

  • The Business Analysis and Reporting subject is becoming harder in difficulty level recording a steep decline across quarters. In the first quarter of 2024, BAR saw a pass percentage of 42.94%, while the last quarter recorded a pass rate of 33.68%.

  • The CPA exam pass percentage might see slight decline in the year 2025. This can be due to the increasing difficulty level of the exam and changes in CPA blueprint.

  • The CPA FAR and BAR subjects are expected to remain as the most challenging subjects of the CPA exam.

AICPA Elijah Watts Sells Award

Elijah Watts Sells was the first CPA in America and played a key role in the formation of AICPA. Since the year 1923, AICPA has given the Elijah Watts Sells Award to high-performing candidates of the CPA exam. The institute has also laid out the eligibility criteria for the AICPA Elijah Watts Sells Award. To get this award, candidates must have secured a cumulative average score above 95.50 on the CPA Exam’s three Core sections and one Discipline section. Also, candidates must have passed all these four CPA sections in one attempt. Any failed attempt even in one of the sections will make a candidate ineligible for this award. Also, candidates are not required to apply for this award separately, they will be contacted by AICPA itself in the spring of the following year.

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