What if I fail my CPA Exam?

Asked by: Terrence Ryan  |  Last update: March 15, 2026
Score: 4.1/5 (31 votes)

Failing a CPA Exam section is common and not a reason to give up; you can retake it as many times as needed within your state's 18-month rolling window, focusing on weak areas identified by your score report, creating a new study plan, and rescheduling quickly to maintain momentum, often within a few weeks, while remembering that most candidates don't pass all four parts on their first try.

Is it normal to fail the CPA Exam?

Although a small percentage of candidates receive a CPA Exam passing score, the vast majority of candidates have to retake at least one exam. In fact, some of Becker's best instructors failed the CPA Exam multiple times before finally passing. Having to retake the CPA Exam is nothing to be embarrassed about.

What happens if you fail a section of the CPA Exam?

How many times can each section of the CPA Exam be taken? There is no limit as to the number of times you may repeat a failed section. You may take any unpassed section of the CPA Exam year-round. Your only restriction is waiting to receive your score from a previous attempt of the same section.

What happens if I fail CPA?

At each unsuccessful attempt, candidates can ask for re-marking. After 3 unsuccessful attempts and unsuccessful remarkings, candidates will automatically be de-registered from the CPA PEP program.

How many times can you fail the CPA Exam?

The answer is simple: there is no national limit on CPA exam attempts. Candidates may retake any failed section as many times as necessary, but all four parts must be passed within an 18-month rolling window, or earlier scores will expire.

FAILED Your CPA Exam? Don't Panic! Proven Strategies to Retake and Pass | Maxwell CPA Review

18 related questions found

Can a CPA make 300k?

Yes, a CPA can absolutely make $300k, especially in senior roles like partner at a firm, CFO/Controller in industry, or in high-demand specializations, though it requires significant experience, strategic skills, and often involves business development (bringing in clients) or high-level decision-making, making it a goal for top earners rather than the average CPA.
 

Is a CPA harder than a bar?

While both are notoriously difficult, many people who've taken both find the CPA exam harder due to its marathon nature (four parts over 18 months) and broad technical scope, compared to the Bar's sprint (one multi-day test) focusing on legal application, though difficulty is subjective and depends on individual strengths in accounting vs. law. The CPA often has lower overall pass rates and requires passing four distinct sections, whereas the Bar tests a single, comprehensive body of legal knowledge, making the CPA feel more like a prolonged, demanding endurance test. 

How much does a CPA retake cost?

Retake Fees: Depending on your state, you can expect to spend anywhere from $50 to $200 for each section you retake. Re-Application Costs: Some states may charge a re-application fee before you can schedule again.

What is the hardest CPA section to pass?

Financial Accounting and Reporting (FAR) is generally considered the hardest CPA section due to its vast scope, covering complex standards like GAAP/IFRS, governmental accounting, and extensive transactional topics, resulting in consistently lower pass rates and being frequently cited as the most difficult by candidates. While pass rates can fluctuate, FAR and the newer Business Analysis and Reporting (BAR) often have the lowest scores, but FAR's sheer volume makes it a daunting challenge for most. 

Is a 75% on the CPA Exam passing?

Yes, a score of 75 on the CPA Exam is the passing mark, but it's crucial to understand it's a scaled score (0-99), not a percentage of questions answered correctly; you don't need exactly 75% of answers right, as difficulty and question types (MCQs, Task-Based Simulations) are weighted, meaning a lower percentage of correct answers can still result in a passing score of 75. 

What is the fail rate of CPA?

How hard is the CPA Exam? From Q1 2024 - Q3 2025, the overall pass rate was just over 50%, which shows that the exam is difficult, but certainly not impossible.

How long is CPA valid for?

CPA licenses are valid for two-year periods in California and expire every other year at midnight on the last day of the licensees' birth month. Licensees have the option to renew their license in an active or inactive status.

What happens if you get a 74 on the CPA Exam?

Your 74 on the CPA Exam does not mean you were one point away from passing. Instead, your 74 means once they determined you failed, they compared your score with other people that failed and determine you performed better than them but still failed.

Can I pass the CPA in 3 months?

You may wonder, can you really pass all four sections of the CPA exam in 3 months? The answer is yes, you can! While the preparation will be tedious, it's definitely doable.

Why is the CPA so hard to pass?

There's one factor that stands above the rest that makes the CPA exam so difficult. The sheer quantity of material. It's often said that the CPA test is "a mile wide and an inch deep", meaning the test is much more focused on breadth than depth.

Can you be an accountant without passing the CPA Exam?

Most jobs available to private accountants only require a bachelor's degree, but to work in public accounting, professionals must earn their CPA license. Licensing requirements can vary by state, but they typically include: Additional education – many CPAs earn a master's degree.

Which is the 3 toughest exam in the world?

The top 3 toughest exams globally consistently include China's Gaokao, India's JEE Advanced, and India's UPSC Civil Services Exam, renowned for immense competition, vast syllabi, and life-altering consequences for a small number of successful candidates, often competing with tests like the All Souls Prize, Master Sommelier Diploma, and CFA for top spots. 

What percent of people pass all 4 CPA exams first try?

While there's no official statistic, estimates suggest around 13% to 20% of candidates pass all four CPA exams on their first attempt, with individual section pass rates usually hovering around 40-50% (like FAR at ~40%, REG at ~60%), making consecutive first-time passes challenging. The overall difficulty means most candidates take multiple tries or the full 18-month window to pass all sections, not all at once. 

How many times can I fail the CPA?

Unlimited Retakes: You can retake the CPA exam sections as many times as needed. However, you must pass all sections within 18 to 30 months after passing the first section.

Is the CPA harder than the bar?

While both are notoriously difficult, many people who've taken both find the CPA exam harder due to its marathon nature (four parts over 18 months) and broad technical scope, compared to the Bar's sprint (one multi-day test) focusing on legal application, though difficulty is subjective and depends on individual strengths in accounting vs. law. The CPA often has lower overall pass rates and requires passing four distinct sections, whereas the Bar tests a single, comprehensive body of legal knowledge, making the CPA feel more like a prolonged, demanding endurance test. 

What happens if you fail CPA three times?

You have three attempts to pass a Core or Elective module-end examination. If you are unsuccessful on your third attempt of either the Core 1 or Core 2 examinations, you will be removed from the CPA PEP. For Cap- stone 1, if you are unsuccessful in the module, you will be required to repeat it.

How long to study for CPA retake?

Remember the CPA Exam testing windows and the 30 or 36-month completion requirement when planning your retake strategy. The optimal window for most candidates is 4-7 weeks after a failed attempt—enough time to strengthen weak areas without forgetting the material.

Can a CPA also be a lawyer?

Although both professions require a different sort of mindset to achieve success in their respective fields, the qualities that make up a good attorney and a good CPA are remarkably complementary. For this reason, becoming a dual licensed Attorney-CPA can be an exceptionally powerful career.

Is becoming a CPA a big deal?

Reason #1 to Become a CPA – Prestige in the Profession

The CPA credential alone will separate you from non-CPAs with well-earned knowledge and expertise. By completing years of academic training, rigorous testing, and extensive work experience, CPAs are considered the gold standard of accounting.

Do tax lawyers make more than CPAs?

Yes, tax attorneys generally earn more than CPAs because they handle complex legal issues, court representation, and high-stakes tax litigation, commanding higher fees than CPAs who focus more on accounting, financial planning, and return preparation, although both can earn high salaries, especially in senior roles at large firms. A tax attorney's specialization in law often leads to higher earning potential, with median lawyer pay significantly exceeding that of accountants, though specific salaries depend heavily on experience, firm size, and location.