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Key Takeaways
- Through Q3 2026, cumulative CPA exam pass rates range from 43.54% (FAR) to 79.75% (TCP) (AICPA).
- AUD is at 50.03% and REG at 66.32% for 2026 so far, both up from 2025 (AICPA).
- FAR and BAR remain the lowest-scoring sections, both under 44% in 2026 (AICPA).
- 87,660 candidates sat the CPA exam in 2025, including 36,590 new candidates (NASBA).
- 23,978 candidates passed their final section in 2025 (NASBA).
- US accounting degrees fell 6.6% in 2023-24, but undergraduate accounting enrollment rose 7.3% in fall 2025 (AICPA).
- For firms, a new graduate is years away from a licensed CPA, so pass rates are a hiring-timeline issue, not just a student issue.
If you run a CPA firm, the CPA exam pass rate is more than a student statistic. It tells you how fast new CPAs can reach your team, and how long your open seats may stay open.
This page tracks the latest AICPA pass rates by section, adds the NASBA candidate numbers, and explains what they mean for firm hiring. We update it as new quarterly data is released.
What are the latest CPA exam pass rates?
Through Q3 2026, cumulative pass rates range from 43.54% for FAR to 79.75% for TCP. Here are the AICPA figures for 2025 and 2026 so far.
Every section is higher in 2026 than in 2025 so far. The AICPA publishes these rates every quarter, so the 2026 figures will change after Q4.
Which CPA exam section is the hardest?
FAR and BAR have the lowest pass rates, at 43.54% and 43.88% in 2026 so far. TCP has the highest, at 79.75%.
A word of caution on the discipline sections. The AICPA notes that candidates choose their discipline themselves, so pass rates across BAR, ISC and TCP are not directly comparable. A higher rate does not always mean an easier exam.
For the three core sections, the order is clear. REG is the highest at 66.32%, AUD is next at 50.03%, and FAR is the lowest at 43.54%.
How many people take the CPA exam?
In 2025, 87,660 candidates took the CPA exam, according to the NASBA report released in August 2026. Of those, 36,590 were new candidates, and 23,978 passed their final section.
The report covers all four testing quarters of 2025 and all six sections.
Why do CPA exam pass rates matter for CPA firms?
Because the exam is the last gate between a new graduate and a licensed CPA, and the supply of new graduates is already thin.
US schools awarded 55,152 accounting degrees in 2023-24, down 6.6% after a 9.6% drop the year before. There is some good news. Undergraduate accounting enrollment rose 7.3% in fall 2025, the third straight year of growth. We cover the full picture in our accountant and CPA shortage statistics.
Our read is that these numbers play out slowly. A student who enrolls today still needs to finish the degree and pass all four sections before reaching the CPA level. With the FAR and BAR pass rates below 44%, many candidates will take longer than they planned. Firms should not expect rising enrollment to ease hiring this busy season.
What can CPA firms do about it?
Plan for a longer pipeline, support the candidates you already have, and add capacity that does not depend on the exam calendar.
- Support your candidates. Study time off during exam windows and exam fee reimbursement keep staff on track, and keep them with your firm.
- Plan around exam windows. Candidates often need lighter workloads before an exam. Build that into your staffing plan, especially around busy season.
- Hire for the work, not only the license. A lot of work does not need a CPA, such as bookkeeping, reconciliations and return prep. See CPA firm hiring: build vs. outsource for how to split it.
- Think ahead on succession. A thin pipeline of new CPAs also affects who can take over your firm. Our guide to CPA firm succession planning covers the options.
Etisson places dedicated offshore accounting professionals with US CPA firms. Onboarding takes 48 hours, and you can see the work before you commit with a free 40-hour pilot. It gives your licensed staff more room to study, review and grow while the pipeline catches up.
Want to see how offshore capacity would fit your team? Book a free 40-hour pilot call.
Sources
- CPA exam pass rates by section, 2025 and 2026 (Q1 to Q3, cumulative). (AICPA, 22 Oct 2026) Source
- Candidates who took the CPA exam in 2025: 87,660; new candidates: 36,590; passed final section: 23,978. (NASBA, 2025 NASBA Report announcement, Aug 2026) Source
- Accounting degrees awarded in 2023-24: 55,152, down 6.6% (prior year: down 9.6%); undergraduate accounting enrollment up 7.3% in fall 2025. (AICPA, The new CPA Exam, two years in) Source
FAQs
What is the CPA exam pass rate in 2026?
Through Q3 2026, cumulative pass rates are 50.03% for AUD, 43.54% for FAR, 66.32% for REG, 43.88% for BAR, 68.56% for ISC and 79.75% for TCP, according to the AICPA.
Which CPA exam section has the lowest pass rate?
FAR has the lowest pass rate of the core sections at 43.54% in 2026 so far. BAR is close behind at 43.88%.
Which CPA exam section has the highest pass rate?
TCP has the highest pass rate at 79.75% through Q3 2026. Among the core sections, REG is highest at 66.32%.
How many people take the CPA exam each year?
In 2025, 87,660 candidates took the CPA exam, including 36,590 new candidates, according to NASBA.
How often are CPA exam pass rates updated?
The AICPA publishes pass rates every quarter. This page is refreshed when new data is released.
