What Is a Passing Score on the CPA Exam?
By CPA Sprint · Updated February 2026
The CPA exam passing score is 75 on a scale of 0 to 99, and this threshold is identical for all four sections -- AUD, FAR, REG, and your discipline section (BAR, ISC, or TCP). A 75 is not a percentage; it is a scaled score derived from item response theory (IRT) that represents the minimum demonstrated competency level set by the AICPA.
Key Points
- Passing score: 75 out of 99 for all four CPA exam sections
- The score is scaled, not a raw percentage -- 75 does not mean 75% correct
- MCQs and TBS each contribute 50% of the total score
- Harder questions carry more scoring weight than easier questions
- Scores range from 0-99; you receive a numeric score whether you pass or fail
- Score release follows a published NASBA schedule, typically 2-3 weeks after each window closes
What does a score of 75 actually mean?
A scaled score of 75 represents the minimum level of competency that the AICPA considers acceptable for a newly licensed CPA. It is not a percentage of questions answered correctly.
The AICPA uses item response theory (IRT) to convert your raw performance into a scaled score. IRT accounts for question difficulty: answering a hard question correctly contributes more to your score than answering an easy question correctly. This means two candidates with different raw accuracy percentages can receive the same scaled score if the difficulty of their exam forms differs.
| Common Misconception | Reality |
|---|---|
| "I need to answer 75% of questions correctly" | The passing threshold is based on scaled competency, not raw percentage |
| "Everyone gets the same questions" | Exam forms vary; adaptive MCQ testlets adjust difficulty based on performance |
| "A 74 means I barely missed one question" | A 74 could represent a gap in one content area or several small gaps across areas |
| "Higher scores mean better accountants" | Scores above 75 have no practical distinction -- a 76 and a 96 produce the same license |
How does the scoring formula work?
The exact IRT formula is proprietary and not published by the AICPA, but the general mechanics are publicly documented:
MCQ scoring (50% of total): Each MCQ is assigned a difficulty parameter. Correct answers on harder questions increase your ability estimate more than correct answers on easier questions. The adaptive testlet system means your Testlet 2 difficulty may adjust based on Testlet 1 performance. A harder Testlet 2 is a favorable signal -- those questions carry more scoring weight.
TBS scoring (50% of total): TBS are scored holistically, and partial credit is available. A simulation with 10 response cells where you correctly complete 7 earns partial credit -- it is not scored as simply right or wrong. Blank cells always earn zero.
Final scaling: Your MCQ ability estimate and TBS performance are combined (50/50 weight), then converted to the 0-99 scale. The conversion ensures that a 75 represents the same competency level regardless of which exam form you received.
What are the pass rates by section?
Historical pass rates provide context for what the 75 threshold means in practice. These ranges are based on publicly reported AICPA and NASBA data:
| Section | Approximate Pass Rate | Interpretation |
|---|---|---|
| FAR | 40-45% | Lowest pass rate of the core sections |
| AUD | 45-50% | Moderate difficulty |
| REG | 55-60% | Highest core section pass rate |
| BAR | 45-55% | Limited data (launched January 2024) |
| ISC | 45-55% | Limited data (launched January 2024) |
| TCP | 50-60% | Limited data (launched January 2024) |
FAR's lower pass rate does not mean it has a different passing score. All sections use the same 75 threshold. FAR's pass rate is lower because its content scope is broader -- 22 topic groups spanning financial reporting, balance sheet accounts, government accounting, and not-for-profit accounting.
For a deeper analysis of section difficulty, see how difficult is the CPA exam.
When are CPA exam scores released?
NASBA publishes a score release calendar at the beginning of each year. Scores are released on a rolling basis tied to testing windows:
| Testing Window | Typical Score Release |
|---|---|
| Q1 (Jan-Mar) | Scores released in 2-3 waves, typically starting in late February |
| Q2 (Apr-Jun) | Scores released in 2-3 waves, typically starting in late May |
| Q3 (Jul-Sep) | Scores released in 2-3 waves, typically starting in late August |
| Q4 (Oct-Dec) | Scores released in 2-3 waves, typically starting in late November |
Candidates access scores through their state board of accountancy or NASBA's CPA Central portal. The exact release date depends on when within the testing window you sat for the exam.
What happens if you score 74?
A 74 is the most common near-miss score discussed among CPA candidates. It means you demonstrated competency across most of the blueprint but fell short in one or more content areas. Key facts about a 74:
- You must retake the section. There is no rounding, appeals process, or conditional pass.
- Your NASBA score report will show Stronger, Comparable, or Weaker ratings for each content area, telling you where the gap is.
- Retakes are available in the next testing window under continuous testing rules. Most candidates can rebook within days.
- At a 74, targeted study of 80-150 hours is typically sufficient for a retake -- you do not need to restart from scratch.
For a complete retake framework, see how to recover after scoring 74 on FAR. For guidance on interpreting your score report, see how to read your FAR score report.
For an overall view of CPA exam difficulty and preparation requirements, see how difficult is the CPA exam.
Frequently Asked Questions
What is the minimum passing score on the CPA exam?
The minimum passing score is 75 on a scale of 0-99. This threshold applies to all four sections of the CPA exam (AUD, FAR, REG, and your chosen discipline section). The score is the same regardless of which section you are taking.
Is a 75 on the CPA exam the same as answering 75% of questions correctly?
No. The CPA exam uses a scaled scoring model based on item response theory (IRT). A score of 75 represents the minimum competency threshold, not a raw percentage. Depending on question difficulty, you could pass with fewer than 75% correct or fail with more than 75% correct.
How is the CPA exam scored?
The CPA exam uses item response theory (IRT) to calculate a scaled score from 0-99. MCQs and TBS are each weighted 50% of the total score. Harder questions contribute more to your score than easier ones. The AICPA does not publish the exact scoring formula.
When are CPA exam scores released?
NASBA publishes a score release schedule at the beginning of each year with target dates for each testing window. Scores are typically released within 2-3 weeks after a testing window closes. Candidates receive scores through their state board or NASBA's online portal.