The Certified Public Accountant (CPA) Exam is a rigorous professional examination that requires significant preparation, discipline, and strategic test-taking skills. Once candidates complete a section of the CPA Exam, they receive a CPA Exam score report, which provides detailed feedback on their performance.
Understanding how to interpret this report is essential for both those who pass and those who may need to retake a section.
The CPA Exam is administered by the American Institute of Certified Public Accountants (AICPA) and is scored using a standardized process. Since the exam is graded electronically, the score report serves as an official summary of a candidate’s performance, helping them assess their strengths and weaknesses.
While receiving a passing score is a moment of celebration, for those who do not pass, the score report offers valuable insights into which areas need improvement before attempting a retake.
This guide will explain the structure of a CPA Exam score report, how scores are calculated, and what to do next based on your results.
Understanding CPA Exam Scores
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The CPA Exam consists of four sections:
- Auditing and Attestation (AUD)
- Business Environment and Concepts (BEC)
- Financial Accounting and Reporting (FAR)
- Regulation (REG)
Each section is graded on a scale from 0 to 99, with a passing score of 75. However, the CPA Exam is not scored like a traditional school test, where a percentage of correct answers determines the final score. Instead, the AICPA uses a weighted scoring system that considers the difficulty level of questions and the candidate’s performance across multiple areas.
Since the exam uses an adaptive testing format, multiple-choice questions (MCQs) are categorized into testlets, with question difficulty adjusting based on a candidate’s responses. Task-Based Simulations (TBSs) and Written Communication tasks (in the BEC section) are also evaluated to assess critical thinking and problem-solving skills.
What Information Is Included in a CPA Exam Score Report?
After completing a CPA Exam section, candidates receive their score report, which provides a breakdown of their performance. The content and level of detail in the report depend on whether the candidate passes or fails the exam section.
For Candidates Who Pass (Score of 75 or Higher)
Candidates who achieve a passing score receive a basic score report that simply states their final score and confirmation that they passed the exam. Since a passing score means the candidate demonstrated sufficient knowledge, the report does not include a detailed breakdown of performance by content area.
While passing candidates do not receive diagnostic feedback, it is still beneficial to review how well they performed relative to the passing threshold to identify areas where improvement could be helpful in their professional career.
For Candidates Who Fail (Score Below 75)
For candidates who do not pass, the CPA Exam score report includes detailed diagnostic information to help them understand their weaknesses. The report typically contains:
- Scaled Score – The candidate’s final score, which ranges from 0 to 99.
- Performance by Content Area – A breakdown of how the candidate performed in specific topic areas (e.g., revenue recognition in FAR or ethics in REG).
- Performance Compared to Passing Candidates – An indication of whether the candidate’s performance was comparable, weaker, or stronger than the passing standard in each content area.
- Question Type Performance – A breakdown of performance on multiple-choice questions (MCQs), task-based simulations (TBSs), and written communication tasks (BEC only).
This feedback helps candidates prioritize study efforts before retaking the exam, ensuring they focus on areas where improvement is most needed.
How CPA Exam Scores Are Calculated
The CPA Exam uses a weighted scoring system, meaning that different question types contribute differently to the final score. Understanding how each question type is scored can help candidates develop effective test-taking strategies.
Multiple-Choice Questions (MCQs)
MCQs are divided into two testlets per section. The first testlet consists of medium-difficulty questions, while the second testlet adapts based on the candidate’s performance. If the candidate performs well, the second testlet will contain more difficult questions, which are worth more points than easier questions.
Task-Based Simulations (TBSs)
TBSs require candidates to apply accounting principles in real-world scenarios, such as completing journal entries, performing tax calculations, or analyzing audit documentation. These questions carry significant weight and account for approximately 50% of the total exam score in most sections.
Written Communication (BEC Only)
The BEC section includes a written communication component, where candidates must compose professional business responses. This section is graded based on clarity, relevance, and technical accuracy and contributes to the final BEC score.
By understanding how scores are calculated, candidates can develop an exam strategy that balances accuracy with time management, ensuring they maximize their overall performance.
Next Steps After Receiving Your CPA Exam Score Report
Once candidates receive their score report, they must decide how to proceed based on their results.
If You Passed the Exam
For candidates who pass, the next step is to focus on completing the remaining exam sections within the 18-month rolling window. It’s important to stay on track with study plans, scheduling the next section, and preparing for licensure requirements.
Passing a CPA Exam section is a major milestone, but candidates should not become complacent. Instead, they should review their exam experience, identify areas for continued improvement, and apply those lessons to future sections.
If You Did Not Pass the Exam
Candidates who receive a score below 75 should carefully review their CPA Exam score report to identify weak areas. The diagnostic information provided helps candidates:
- Understand which content areas need improvement before retaking the exam.
- Adjust study strategies to focus more on weaker areas while reinforcing strengths.
- Determine how close they were to passing—a score of 70+ may only require minor adjustments, while a lower score might indicate the need for a more comprehensive review.
Many candidates choose to retake the failed section as soon as possible while the material is still fresh in their minds. Planning an effective study schedule and using adaptive learning techniques can improve the likelihood of success on the next attempt.
How to Access Your CPA Exam Score Report
Candidates can access their CPA Exam score report through the National Association of State Boards of Accountancy (NASBA) portal or their state’s Board of Accountancy website.
The CPA Exam score release schedule is published by the AICPA and NASBA, and scores are typically released several weeks after the exam date. Candidates should check the official release timeline to determine when they can expect their results.
Frequently Asked Questions
What information is included in a CPA Exam score report?
A CPA Exam score report includes your scaled score (0-99), a pass/fail status, and a performance breakdown by content area. If you fail, the report provides diagnostic feedback comparing your performance to passing candidates to help you identify areas for improvement.
How is the CPA Exam scored?
The CPA Exam uses a weighted scoring system, where multiple-choice questions (MCQs), task-based simulations (TBSs), and written communication tasks (BEC only) contribute differently to the final score. Your performance on more difficult questions is weighted higher, meaning accuracy and difficulty level impact your final score.
What should I do if I fail a CPA Exam section?
If you fail, review your CPA Exam score report’s diagnostic feedback to identify weak areas, then adjust your study strategy accordingly. Many candidates retake the failed section as soon as possible while the material is still fresh.
Where can I access my CPA Exam score report?
You can access your CPA Exam score report through the National Association of State Boards of Accountancy (NASBA) Candidate Portal or your state’s Board of Accountancy website. Scores are typically released based on the AICPA’s official score release schedule.
Bottom Line
A CPA Exam score report is more than just a numerical result—it is a valuable tool that provides insights into a candidate’s strengths, weaknesses, and overall performance. Understanding how to interpret the report, whether for celebrating a passing score or preparing for a retake, is essential for success.
For those who pass, the journey toward full CPA licensure continues with completing remaining exam sections and fulfilling experience requirements. For those who need to retake a section, the detailed feedback in the score report serves as a roadmap for improvement, guiding candidates toward a more effective study approach.
Regardless of the outcome, every CPA candidate should use their score report to inform their study strategies, refine their test-taking skills, and move one step closer to earning the CPA designation.
