What is the fail rate of CPA?
Asked by: Miss Meggie Bernhard | Last update: July 3, 2026Score: 4.1/5 (41 votes)
CPA exam pass rates hover around 50%, meaning the fail rate is also roughly 50% for most sections. As of Q1 2026, cumulative fail rates are highest in BAR (58.70%), FAR (56.54%), and AUD (52.20%), while TCP (24.58% fail rate) is the most passed section.
How common is it to fail a CPA Exam?
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What is the average CPA pass rate?
As of Q1 2026, average CPA exam pass rates generally hover around 40% to 65% per section, with core sections like FAR and BAR often lower, and discipline sections varying widely. The exam is notoriously difficult, with roughly half of candidates passing any given section, though specialized disciplines like TCP often report higher pass rates.
Is the CPA the hardest exam?
The CPA exam is widely considered one of the hardest professional exams, featuring a roughly 50% pass rate and requiring over 300–400 hours of study to pass its four 4-hour sections. While not statistically the hardest in the world, it is renowned for its sheer volume of material, complexity, and endurance-testing structure.
Why is the CPA pass rate so low?
A common complaint from CPA candidates concerns the enormity of the exam material. Since accounting concerns itself with frequently changing statutes and laws, there are many details one has to commit to memory. Another way to put it is that there are more than 600 key points packaged into representative tasks.
Why Are the CPA Exam Fail Rates So High?
Is a CPA harder than a bar?
Whether the CPA exam is harder than the Bar exam is subjective, but many professionals who have taken both consider the CPA exam more challenging due to its long-term endurance requirements and lower overall pass rates. While the Bar is an intense, two-day sprint focusing on legal reasoning, the CPA is a four-part, 18–30 month marathon that often requires studying while working full-time.
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.
Can you make 300k as a CPA?
The ideal candidate has a CPA, public accounting experience, and a strong technical accounting background. This high-impact position offers a salary of $275k-$300k plus bonuses and equity ...
Is CPA a lot of math?
Accountants need to be proficient in basic arithmetic, algebra, and statistics to analyze financial data, prepare reports, and ensure accuracy in their work.
Which state has the highest CPA pass rate?
The overall pass rate across all sections averages approximately 50%, though this varies considerably by section and quarter. In 2024, the states with the highest pass rates were Nebraska with 61.9%, Utah with 58.6%, and Montana with 57.4%.
What is the average CPA score?
The CPA exam does not use a 0-100 percentage score, but requires a scaled score of 75 to pass. While the AICPA does not report an average numerical score, overall pass rates have historically hovered around 45%–55%, with recent 2024-2025 data showing overall pass rates for the new CPA Evolution structure at just over 50%.
Why are CPAs declining?
CPAs are declining due to a "perfect storm" of a shrinking talent pipeline, high burnout rates, and the high cost of entry. Fewer students are majoring in accounting, while experienced professionals retire or leave, leading to over 120,000 annual openings. Between 2020 and 2024, the percentage of public accounting staff holding CPA licenses dropped from 56% to 48.4%.
What happens if I fail CPA?
Failing a CPA exam section means you must re-apply, pay fees to obtain a new Notice to Schedule (NTS), and wait for the next testing window, as you cannot retake the same section in the same window. While disheartening, it is common—you can retake sections an unlimited number of times.
Which pays more, CFP or CPA?
Analyzing some similar jobs related to the Cpa Cfp job category, we found that Self Employed Cpa jobs have average salaries greater than Cpa Cfp jobs. Significantly, Self Employed Cpa jobs pay $181,224 (177.8%) more than the average Cpa Cfp salary of $101,940.
What is the 150 hour rule for CPAS?
Bachelor's degree with an accounting concentration and business component, 30 additional semester hours (150 total hours), one year of qualifying experience, and passing the CPA Exam. Post-baccalaureate degree in accounting, one year of qualifying experience, and passing the CPA Exam.
Which exam has the lowest pass rate?
Based on 2026 data, the exams with the lowest pass rates often include the Gaokao (top universities) at <0.1%, UPSC CSE (~0.2%), and All Souls Prize Fellowship Exam (~1.3%) globally. In the US, the CFA Level I (37%), California Bar (24%–45%), and AP Physics 1 (47%) are among the hardest to pass.
What is the easiest exam in the world?
While discussing the "easiest exams in the world" , we have delved into the globe to bring the most simple, straightforward, and stress-free exams that you can crack without much effort. IELTS General Training Test , SAT, TOEIC, and NIOS exams are often considered the easiest exams in the world which are easy to pass.
Which is harder, CPA or bar?
The CPA exam and the Bar exam are generally considered equally demanding, but they test different skills and have different difficulty factors. The CPA is often considered harder due to its long-term endurance (a 12–18 month marathon), while the Bar is viewed as a high-stress "sprint" (two days of intense testing).
How much does a 30 year old CPA make?
Certified Public Accountants in the U.S. typically earn an average of $80,000 to over $100,000 per year, a figure that increases with experience and specialization and represents a 21% premium over non-credentialed accountants, while also offering higher job satisfaction and long-term career demand.
Do all CPAs make 6 figures?
According to recent data highlighted in many CPA Salary reports, the median salary for accountants and auditors was about $79,880 in 2023. However, experienced CPAs, especially in management or executive roles, can earn well into six figures.
Is 30 too late to become a CPA?
Benefits of Taking the CPA Exam Later
While the average CPA Exam candidate is just 29 years old,3 there are no age limitations on who can become a CPA. In fact, if you're mature in your career, there are many benefits of earning your CPA license later in your career.
How many hours should I study for each CPA Exam?
On average, CPA candidates should plan to study between 100 and 150 hours per section. However, comprehensive sections like Financial Accounting and Reporting (FAR) often require 150–200+ hours, while others may take closer to 100–120 hours. A common recommendation is to aim for roughly 300–400 total hours across all four sections to pass.
Can 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.