Q1 2016 CPA Exam Pass Rates Released; BEC Continues to Dominate

The AICPA has released the Q1 2016 CPA Exam Pass Rates.

Some ninjanalysis:

1. BEC continues to dominate with a pass rate over 50%. BEC was the only CPA Exam section in 2015 to have a cumulative pass rate over 50%.

2. The pass rates for FAR and AUD continue their trend of Q1 pass rates in the mid-40s. The only outlier was in 2014 when people really wanted to avoid the Clarified Auditing Standards change that was coming mid-year (pass rate of 47% vs the usual 45%)

3. Q1 pass rates for FAR (45%) is stronger than Q4 2015 (43%), which is unusual given the fact that the FAR content actually increased in 2016.

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Link: Free 2016 CPA Review Materials