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Key Facts: CPA Exam
~50%
Overall Pass Rate
All sections, 2024-2025
670K+
Active CPAs in US
AICPA 2024
276 Qs
Total Questions
MCQs + TBS across 4 sections
18 mo
Testing Window
To pass all 4 sections
$1,000+
Total Exam Fees
All 4 sections
16 hrs
Total Exam Time
4 sections × 4 hours
The CPA exam has an overall pass rate of approximately 50%. Under the CPA Evolution model (2024+), candidates take 3 core sections: AUD (48% pass rate), FAR (42% pass rate, hardest), and REG (63% pass rate), plus 1 discipline: BAR (42%), ISC (68%), or TCP (78%, easiest). Each section is 4 hours with MCQs and TBS weighted 50/50 (except ISC: 60/40). A scaled score of 75 out of 99 is required per section. All 4 sections must be passed within 18 months. There are approximately 670,000 active CPAs in the US (AICPA 2024).
About the CPA Exam
The CPA exam transitioned to the CPA Evolution model in January 2024. Candidates must pass 3 core sections (AUD, FAR, REG) plus 1 discipline section of their choice (BAR, ISC, or TCP). Each section is 4 hours with MCQs (50% weight) and task-based simulations (50% weight). FAR is the hardest core section (~42% pass rate) while REG is the easiest (~63%). All sections must be passed within an 18-month rolling window.
Questions
276 scored questions
Time Limit
16 hours (4 sections × 4 hrs)
Passing Score
75/99 (scaled)
Exam Fee
$1,000+ (AICPA / NASBA / Prometric)
CPA Exam Content Outline
FAR: Financial Accounting & Reporting
Financial statements, balance sheet accounts, revenue recognition, leases, income taxes, governmental accounting
AUD: Auditing & Attestation
Risk assessment, audit evidence, audit procedures, professional responsibilities, audit reports
REG: Taxation & Regulation
Individual and entity taxation, business law, contracts, property transactions, tax procedures
How to Pass the CPA Exam
What You Need to Know
- Passing score: 75/99 (scaled)
- Exam length: 276 questions
- Time limit: 16 hours (4 sections × 4 hrs)
- Exam fee: $1,000+
Keys to Passing
- Complete 500+ practice questions
- Score 80%+ consistently before scheduling
- Focus on highest-weighted sections
- Use our AI tutor for tough concepts
CPA Study Tips from Top Performers
Frequently Asked Questions
What is the CPA exam pass rate?
CPA exam pass rates vary by section: FAR has the lowest at ~42%, AUD is ~48%, REG is ~63%. For the discipline sections: TCP is highest at ~78%, ISC is ~68%, and BAR is ~42%. Overall, about 50% of attempts across all sections result in a passing score. These rates reflect 2024-2025 data under the new CPA Evolution model.
How did the CPA Evolution change the exam?
Effective January 2024, the CPA exam replaced BEC with three discipline options: BAR (Business Analysis & Reporting), ISC (Information Systems & Controls), and TCP (Tax Compliance & Planning). Candidates choose one discipline to pair with the three core sections (AUD, FAR, REG). Technology skills are now tested across all sections.
What are the CPA exam requirements?
Requirements vary by state but typically include 150 semester hours of college education (including accounting and business courses), a bachelor's degree, and passing all 4 exam sections within an 18-month rolling window. Most states require 1-2 years of work experience under a CPA for licensure. Exam fees total approximately $1,000+ across all sections.
Which CPA section should I take first?
Most experts recommend starting with FAR because it has the most content and lowest pass rate (~42%). Getting FAR done first gives you maximum time to pass the remaining sections within the 18-month window. Some prefer starting with AUD (which builds on FAR knowledge) or REG if they have a tax background.
How much do CPAs earn?
According to the BLS, the median annual salary for accountants and auditors is approximately $79,880 (2024). CPAs typically earn 10-15% more than non-certified accountants. Senior CPAs, managers, and partners can earn $100,000-$300,000+. The CPA is considered one of the most valuable professional certifications with approximately 670,000 active holders in the US.