2026 Q1 CPA Exam pass rates
AICPA reported the following Q1 2026 pass rates. The cumulative column is the same as Q1 because only one quarter had been published at the time of the source update.
Core sections
AUD was 47.80%, FAR was 43.46%, and REG was 66.65% in Q1 2026.
- AUD: 47.80%
- FAR: 43.46%
- REG: 66.65%
Discipline sections
BAR was 41.30%, ISC was 66.79%, and TCP was 79.28% in Q1 2026.
- BAR: 41.30%
- ISC: 66.79%
- TCP: 79.28%
2025 cumulative pass rates
The 2025 full-year pattern gives more context because it includes all four quarters.
Core sections in 2025
AUD finished at 48.21%, FAR at 42.12%, and REG at 63.12% for 2025 cumulative pass rates.
- AUD: 48.21%
- FAR: 42.12%
- REG: 63.12%
Discipline sections in 2025
BAR finished at 41.94%, ISC at 67.79%, and TCP at 77.65% for 2025 cumulative pass rates.
- BAR: 41.94%
- ISC: 67.79%
- TCP: 77.65%
How to interpret low and high pass rates
Low pass rate does not mean impossible
FAR and BAR have been lower-pass-rate sections, but that does not mean a prepared candidate should avoid them. It means you should expect more review cycles and fewer shortcuts.
High pass rate does not mean easy
TCP and ISC have had higher pass rates, but candidates often self-select based on background. A tax candidate may choose TCP, and a controls-oriented candidate may choose ISC. That background effect can lift pass rates.
REG often looks friendlier than it feels
REG pass rates are often higher than FAR or AUD, but many misses come from basis, entity tax, property transactions, and business law details. Do not let the number make you casual.
How pass rates should change your study plan
For FAR and BAR
Give yourself more mixed practice and more time between first exposure and exam day. These sections punish fragile understanding.
For AUD
Practice judgment, not only definitions. AUD misses often come from picking a procedure that sounds audit-related but does not address the exact assertion or risk.
For REG and TCP
Use rule lists and basis roll-forwards. Tax sections reward candidates who can turn facts into a sequence of tax consequences.
For ISC
Connect controls to risks. Ask what can go wrong, what control addresses it, and what evidence would show the control worked.
Frequently asked questions
Which CPA Exam section has the lowest pass rate?
Recent AICPA data shows FAR and BAR among the lower-pass-rate sections. The exact ranking can change by quarter, so check the latest official AICPA data.
Which CPA Exam section has the highest pass rate?
TCP has recently had the highest pass rate among the six sections, with ISC also comparatively high. Background and candidate self-selection likely matter.
Do CPA Exam pass rates predict my chance of passing?
Not directly. They describe groups of candidates. Your own preparation, practice quality, section choice, and review discipline matter more.
Should I choose my discipline section based only on pass rates?
No. Choose based on career fit, background, and study strengths. Pass rates can inform the decision, but they should not be the whole decision.
Sources and editorial notes
World of Accountants uses public sources, official exam references, and career data where available. Figures vary by year, location, employer, and individual candidate background.
Use pass rates as a warning light, not a forecast.
If a section has a lower pass rate, build more review cycles and mixed practice into the plan before you schedule.