Becoming a Certified Public Accountant (CPA) is a significant achievement that requires candidates to pass the Uniform CPA Examination, a rigorous test designed to evaluate accounting knowledge, critical thinking, and professional competence. One of the most common questions CPA candidates ask is, “What is a passing CPA Exam score?”
Understanding the scoring process, passing requirements, and how scores are determined is crucial for effectively preparing for the exam and increasing the chances of success.
This article explores the details of how CPA Exam scores are calculated, what it takes to pass, and how candidates can improve their scores to reach the passing threshold.
What is a Passing CPA Exam Score?
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Candidates must achieve a minimum score of 75 in order to pass the CPA exam.
The CPA Exam is developed by the American Institute of Certified Public Accountants (AICPA) and administered by the National Association of State Boards of Accountancy (NASBA). It is scored on a scale of 0 to 99, with a minimum passing score of 75 required for each of the four sections.
However, achieving 75 does not mean candidates must get 75% of the questions correct—the CPA Exam uses a weighted scoring system that takes into account the difficulty and type of questions answered.
Understanding CPA Exam Scoring
The CPA Exam consists of four sections, each of which is scored separately:
- Auditing and Attestation (AUD)
- Business Environment and Concepts (BEC)
- Financial Accounting and Reporting (FAR)
- Regulation (REG)
Each section is scored on a scale of 0 to 99, with a passing score of 75. This means candidates must pass all four sections with a score of at least 75 or higher to qualify for CPA licensure.
What Does a 75 on the CPA Exam Mean?
Scoring 75 does not mean a candidate answered 75% of the questions correctly. The CPA Exam uses a scaled scoring system, which means scores are adjusted based on the difficulty of the questions answered.
The exam is adaptive, meaning that if a candidate performs well in one section, they may receive more difficult questions, which have a higher value in scoring. Conversely, easier questions have lower weight in the overall score.
For example:
- A candidate who answers more difficult questions correctly may pass with a lower percentage of correct answers than someone who answered easier questions but missed difficult ones.
- The task-based simulations (TBSs), which require applying knowledge to real-world accounting scenarios, carry more weight than multiple-choice questions (MCQs).
This means two candidates with the same number of correct answers may receive different scores, depending on the difficulty level of the questions they encountered.
How Is the CPA Exam Score Calculated?
Each CPA Exam section consists of multiple-choice questions (MCQs), task-based simulations (TBSs), and, in the case of BEC, written communication tasks. Each question type has a different weight in the final score:
Multiple-Choice Questions (MCQs)
- Makes up 50% of the total score in AUD, FAR, and REG.
- In BEC, it accounts for 50% of the total score.
Task-Based Simulations (TBSs)
- Accounts for 50% of the total score in AUD, FAR, and REG.
- In BEC, it accounts for 35% of the total score.
Written Communication (BEC Only)
- Makes up 15% of the BEC section score.
The CPA Exam follows a multi-stage adaptive testing format, meaning:
- The first MCQ testlet is of moderate difficulty for all candidates.
- Performance in the first testlet determines the difficulty of the second testlet.
- Candidates who perform well receive a more difficult second testlet, while those who struggle receive an easier second testlet (though with lower-weighted questions).
The task-based simulations and written communication tasks are not adaptive, but they are graded based on accuracy and completeness.
What Happens If You Score Below 75?
If a candidate scores below 75 on a CPA Exam section, they must retake that section until they pass. Each CPA Exam score report includes a Candidate Performance Report, which provides:
- A breakdown of performance in different exam areas.
- An indication of whether the candidate was comparable, weaker, or stronger than other test-takers in each category.
- Insight into which areas need improvement for a future attempt.
Candidates must pass all four sections within an 18-month rolling window, meaning that any sections passed will expire if all four are not completed within that timeframe.
Strategies for Achieving a Passing CPA Exam Score
Passing the CPA Exam requires strong study habits, time management, and an effective test-taking strategy. Below are some key ways candidates can increase their chances of scoring 75 or higher on each section:
1. Develop a Comprehensive Study Plan
Many candidates fail due to insufficient preparation. Studying for at least 15-20 hours per week per section for 6-8 weeks is generally recommended.
- Use CPA review courses to cover exam content systematically.
- Focus on high-weighted topics, such as financial reporting (FAR) and taxation (REG).
- Incorporate multiple-choice questions, simulations, and practice exams into daily study sessions.
2. Focus on Weak Areas from Practice Exams
Taking full-length practice exams helps identify weak areas before the real exam.
- Candidates should analyze incorrect answers and reinforce knowledge in areas where they struggle.
- Focusing on task-based simulations is essential, as they carry significant weight in the final score.
3. Improve Time Management During the Exam
Managing time effectively ensures that candidates complete all MCQs, simulations, and written tasks.
- Do not spend too much time on a single question—flag it and return later if needed.
- Allocate at least 40-50% of exam time to task-based simulations, as they are more complex.
4. Stay Calm and Confident on Exam Day
Test anxiety can lead to poor decision-making and rushed answers. To stay focused:
- Take deep breaths and pace yourself throughout the exam.
- Approach each question methodically and avoid second-guessing unless necessary.
Frequently Asked Questions
What is the minimum passing score for the CPA Exam?
The minimum passing score for each CPA Exam section is 75, based on a scaled scoring system rather than a simple percentage of correct answers. This means a 75 does not equate to answering 75% of the questions correctly, as the exam factors in question difficulty and weight.
How is the CPA Exam score calculated?
CPA Exam scores are determined using a weighted scoring model, where multiple-choice questions (MCQs), task-based simulations (TBSs), and written communication tasks (for BEC) contribute differently to the final score. Since the exam is adaptive, correctly answering harder questions can increase a candidate’s score more than answering easier questions.
Can I pass the CPA Exam if I score below 75 on one section?
No, each CPA Exam section must be passed individually with a score of 75 or higher. If a candidate scores below 75 on a section, they must retake that section until they achieve a passing score while staying within the 18-month rolling window.
Does a higher CPA Exam score matter beyond passing?
No, a CPA Exam score of 75 and a score of 99 are treated equally for licensure purposes, as both meet the passing threshold. However, achieving a higher score can be a confidence booster and may stand out in competitive job markets or academic settings.
Bottom Line
The CPA Exam is one of the most challenging professional exams, and passing requires dedication, strategic study, and confidence on test day. With a passing score of 75, candidates must demonstrate proficiency across all topics and perform well on high-weighted questions to succeed.
Understanding the scoring system, the role of adaptive testing, and how different question types contribute to the final score will help candidates prepare effectively. While passing with a 75 or higher is the goal, the focus should be on mastering exam content and improving test-taking strategies to increase confidence and achieve success.
For those who do not pass on their first attempt, analyzing performance reports, adjusting study methods, and retaking the exam with a refined strategy can lead to success in the next round. Becoming a CPA is a journey, and persistence is key to reaching the finish line.
