CPA Exam Pass Rate by Section: 2026 Q1–Q2 Guide

Verified September 15, 2026: the latest official AICPA table for the cpa exam pass rate by section lists 2026 Q1, Q2, and cumulative results for AUD, FAR, REG, BAR, ISC, and TCP. The 2026 cumulative rates are 48.65% for AUD, 42.95% for FAR, 66.78% for REG, 43.64% for BAR, 67.45% for ISC, and 79.53% for TCP. The table is useful context for planning, but it is not your personal chance of passing: the AICPA reports scores on a 0–99 scale, not as a percentage correct, and the passing standard remains 75.

For a broader preparation path, continue with our CPA Exam Study Guide.

CPA Exam Pass Rate by Section

First, the clearest way to read the current numbers is to separate three things: the published quarter rate, the AICPA cumulative column, and the decision you still need to make about your own preparation. As of this check, the official page displayed the first two quarters of 2026. A later quarter should be treated as pending until AICPA adds it to the table.

In the displayed 2026 cumulative column, TCP is highest, followed by ISC and REG. AUD sits in the middle, while BAR and FAR are lower. That ordering describes the table; it does not prove that one section is universally easier or that a candidate should choose a Discipline solely because its aggregate rate is higher.

The 2026 Pass Rates by Section

First, the table below reproduces the AICPA figures. The two point-change columns are simple calculations from the published values: Q2 minus Q1, and 2026 cumulative minus 2025 cumulative. They are percentage-point movements, not percentage growth and not a forecast.

Source: AICPA official scoring and pass-rate page, checked September 15, 2026. Point changes are calculated from the displayed AICPA figures and rounded to two decimals.

What the CPA Exam Pass Rate by Section Shows

Q2 rose for five sections and fell for FAR

Compared with Q1, AUD increased 1.58 percentage points, REG increased 0.22, BAR increased 4.32, ISC increased 1.19, and TCP increased 0.47. FAR moved down 0.99 points. The BAR change is the largest quarter-to-quarter movement in the table, but one quarter should not be treated as a permanent trend.

In practical terms, the reading is descriptive: candidates in the published Q2 group produced a different aggregate outcome than candidates in Q1. It does not tell you whether a particular form was easier. AICPA explains that candidates are evaluated against an established competence standard and that the exam is scaled so scores remain comparable across forms and over time.

The 2026 cumulative comparison is more stable than one quarter

By comparison, against the displayed 2025 cumulative figures, the 2026 cumulative column is higher for AUD, FAR, REG, BAR, and TCP, while ISC is 0.34 points lower. REG has the largest positive cumulative movement at 3.66 points. That is a useful signal to monitor, not evidence that every candidate should switch sections or that the underlying content is easy.

Meanwhile, for a current page, the important boundary is the date. When AICPA publishes another quarter, update the table, recalculate the point columns, and keep the old values labeled by year. Do not silently replace a dated snapshot with a new number while leaving the article’s verification line unchanged.

Why a Pass Rate Is Not Your Personal Probability

Specifically, a section pass rate is an aggregate reporting measure. Your result is an individual scaled score. The AICPA states that a candidate needs at least 75 to pass, but a reported score is not a percentage of questions answered correctly. Scores are calculated from scaled MCQ and TBS components, and they are not curved.

However, that distinction changes how you should use the table. A 42.95% cumulative FAR rate does not mean a prepared candidate has a 42.95% chance of passing FAR. A 79.53% TCP rate cannot ensure a passing result for a candidate who has not covered the current Blueprint. The numbers can prompt a better question—where should I inspect my preparation?—but they cannot answer it alone.

For this reason, use the table as a starting signal, not as the final choice.

In addition, keep section design in view. The AICPA page describes a 50% MCQ and 50% TBS weighting for Core sections and most Discipline sections, with ISC using 60% MCQs and 40% TBSs. A rate comparison without the exam’s content, task mix, and your own practice evidence is too thin to become a study plan.

Core and Discipline Reading Guardrails

Likewise, AUD, FAR, and REG are the three Core sections. BAR, ISC, and TCP are the Discipline choices. The table lets you see the current published outcomes side by side, but it does not choose a Discipline for you. Use coursework, work experience, Blueprint coverage, practice performance, and the order that fits your credit and scheduling constraints.

For that reason, do not use the highest rate as a shortcut around fit. TCP’s current cumulative number is the highest in this snapshot, yet a candidate with weak tax fundamentals may need more preparation there than the aggregate rate suggests. Likewise, a lower rate can reflect a section that is being attempted by candidates with different preparation profiles; the public table does not provide enough individual detail to turn that observation into a causal claim.

How to Use the CPA Exam Pass Rate by Section in Your Study Plan

Next, use this five-field worksheet for the section you are choosing or reviewing:

1. Published signal: write the current cumulative rate and the quarter movement, with the AICPA check date.
2. Personal evidence: record your score, practice-set accuracy, timing pattern, or Candidate Performance Report signal. Do not substitute the public rate for this field.
3. Blueprint task: map the weak area to the current AICPA Blueprint’s Area, Group, Topic, or task statement.
4. Intervention: choose one action, such as a focused simulation set, a rule-recall drill, or a timed MCQ block.
5. Verification date: set a date to review the new evidence before changing sections or changing the whole study plan.

For example, if you are considering FAR because its cumulative rate is lower, do not respond by adding undirected study hours. Inspect whether your own misses cluster in leases, revenue, consolidations, or another current Blueprint task. If your practice evidence points to a narrow gap, fix that gap and retest it. If the evidence is broad, revisit the section map before drawing a conclusion from the public rate.

Your CPA Exam Pass Rate by Section Reading Check

Before using a published percentage to change your plan, keep the source, the calculation, and your own evidence in separate columns.

What Remains Unchanged

Overall, the current table does not change the basic scoring boundary. A passing section still requires a reported score of at least 75. The score is scaled on a 0–99 range, is not a percentage correct, and is not curved. The public rate also does not replace the current AICPA Blueprint, your jurisdiction’s application and scheduling rules, or your own score and performance records.

Therefore, those unchanged facts matter because a rate update can look more decisive than it is. Use the latest table to ask a sharper study question, not to abandon a well-supported plan or promise yourself a result. If the exam structure, weighting, schedule, or reporting language changes, the page needs a fresh official-source check.

Update and Official Verification

This article was checked September 15, 2026 against the AICPA scoring and pass-rate page. At that time, the page showed 2026 Q1, Q2, and cumulative values and 2025 quarterly and cumulative values. Reopen the AICPA page before relying on a later quarter, a revised value, a new weighting rule, or a new section structure.

Finally, the safest workflow is simple: save the official table, label the date, calculate only transparent point changes, pair the result with your own score or CPR and the current Blueprint, then set a verification date. That keeps the cpa exam pass rate by section useful without turning an aggregate statistic into a promise.