The CPA Exam pass rates for the First Quarter of 2010 have been released. Auditing and Attestation: 2009 Q1: 47.61% 2010 Q1: 46.86% Business Environment and Concepts: 2009 Q1 46.23% 2010 Q1: 46.59% Financial Accounting and Reporting: 2009 Q1 45.54% 2010 Q1: 44.95% Regulation: 2009 Q1: 47.96% 2010 Q1: 49.00% Analysis: Overall, Q1 pass rates

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