If you’re preparing for the CPA Exam, one of the first questions on your mind is likely: “What is the passing CPA score, and how will I know if I passed?” Understanding the CPA Exam scoring system, minimum passing score, and score release process can help you plan your study strategy and reduce exam day anxiety. In this guide, we break down all the essential information, from CPA exam sections to candidate performance reports.
CPA Exam Structure: Core Sections and Discipline Options
The CPA Exam consists of three core sections and one discipline section of your choice. Each section tests a combination of knowledge and practical skills, ensuring that candidates are fully prepared for professional practice as certified public accountants.
Three Core Sections
- Auditing and Attestation (AUD) – Focuses on auditing standards, attestation procedures, and ethics.
- Financial Accounting and Reporting (FAR) – Covers accounting concepts, financial statements, and reporting requirements.
- Regulation (REG) – Tests tax compliance, business law, and professional responsibilities.
One Discipline Section
Candidates choose one discipline to demonstrate specialized knowledge. Options include:
- Business Analysis and Reporting (BAR)
- Information Systems and Controls (ISC)
- Tax Compliance and Planning (TCP)
Note: Choosing a discipline guides your career focus but does not limit your CPA license. Passing any discipline earns the same full license.
The CPA Exam scoring is consistent across sections, though the weighting of questions may vary depending on your discipline section.
What is a CPA Exam Passing Score?
A passing score for CPA exam is 75 per exam section. The CPA Exam uses a weighted combination of scaled scores from multiple-choice questions (MCQs) and task-based simulations (TBSs) rather than a simple percentage of correct answers.
Tip: Don’t focus on “percent correct” alone. The relative difficulty of each question influences your exam score, and the overall score is calculated using a combination of scaled scores.
How CPA Exam Scores Are Calculated
Each section uses a weighted combination:
- MCQs and task-based simulations are generally weighted 50% each.
- ISC Discipline section: MCQs are weighted 60% and TBSs 40%.
The AICPA releases scaled scores for each section, and these scores consider varying difficulty to ensure fairness across different testing windows.
The candidate performance report helps you understand which content areas you excelled in and where improvement is needed.
Where to Find Your CPA Exam Scores
Most candidates access scores through the NASBA candidate portal. Some states, such as California, require score reporting via the state accountancy board.
Important: Always print your score for records, as score reporting availability may be limited by the board.
2026 CPA Exam Score Release Schedule (Target Dates)
Note: These are target score release dates based on when the AICPA receives your exam data file. Actual score availability may vary by processing times and state board reporting. These dates are published by the AICPA and reflected on NASBA’s official score information pages.
Core Sections (AUD, FAR, REG)
|
If AICPA receives your exam data file by… |
Target score release date |
|
January 23, 2026 |
February 10, 2026 |
|
February 14, 2026 |
February 24, 2026 |
|
March 9, 2026 |
March 17, 2026 |
|
March 31, 2026 |
April 9, 2026 |
|
April 23, 2026 |
May 7, 2026 |
|
May 16, 2026 |
May 27, 2026 |
|
June 8, 2026 |
June 16, 2026 |
|
June 30, 2026 |
July 10, 2026 |
|
July 23, 2026 |
August 7, 2026 |
|
August 15, 2026 |
August 25, 2026 |
|
September 7, 2026 |
September 15, 2026 |
|
September 30, 2026 |
October 9, 2026 |
|
October 23, 2026 |
November 10, 2026 |
|
November 15, 2026 |
November 24, 2026 |
|
December 8, 2026 |
December 16, 2026 |
|
December 31, 2026 |
January 12, 2027 |
(Schedule source: AICPA/NASBA official CPA Exam score release information)
Discipline Sections (BAR, ISC, TCP)
|
Discipline section testing window |
Target score release date |
|
January 1–31, 2026 |
March 13, 2026 |
|
April 1–30, 2026 |
June 16, 2026 |
|
July 1–31, 2026 |
September 11, 2026 |
|
October 1–31, 2026 |
December 15, 2026 |
(Discipline section scores are released after the quarterly testing windows.)
CPA Exam Pass Rates
The CPA Exam is one of the most challenging professional credentialing tests. Pass rates fluctuate depending on the exam section, quarter, and year. Recent statistics show:
- AUD: 44.63%
- FAR: 41.92%
- REG: 63.42%
- BAR: 42.94%
- ISC: 50.93%
- TCP: 82.36%
Knowing historical CPA exam pass rates can help you set realistic expectations and focus your exam day strategy.
Candidate Performance Report (CPR)
If you do not earn a CPA passing score, you will receive a Candidate Performance Report. This report provides:
- Performance by content area
- Insights on strengths and weaknesses
- Guidance for exam retakes
Tips for Achieving a Passing CPA Score
- Understanding the CPA Exam consists of multiple core sections and one discipline section.
- Focus on exam content areas with lower historical pass rates.
- Practice MCQs and task-based simulations regularly.
- Track your cumulative AUD, FAR, and REG scores if attempting multiple sections.
- Review candidate performance reports after each attempt.
- Plan according to the score release and future exam windows.
Why Choose Vishal CPA Prep?
At Vishal CPA Prep, we help candidates achieve their CPA passing score on the first attempt. Our programs include:
- Private CPA tutoring tailored to your strengths and weaknesses
- Group classes for CPA exam preparation
- Detailed practice with MCQs and task-based simulations
- Strategic planning to maximize overall score and reduce retakes
With our guidance, thousands of candidates have successfully earned their CPA license and excelled in financial accounting, tax compliance, and auditing.
Ready to Pass Your CPA Exam?
Take the first step toward your CPA license. Schedule a session with Vishal CPA Prep today and get expert support on exam strategy, score tracking, and candidate performance analysis.
- Book Private Tutoring
- Join Group Classes
Frequently Asked Questions (FAQs)