CPA Exam Pass Rates 2014 (Q1) Released; Looking (Mostly) Good

The CPA Exam Pass Rates for the January/February 2014 Testing Window have been released by the AICPA.

AUD Q1 2014: 47.35%
AUD Q1 2013: 45.19%
AUD Q1 2012: 44.9%

AUD: 5% Increase vs. 2013

BEC Q1 2014: 53.28%
BEC Q1 2013: 53.47%
BEC Q1 2012: 48.63%

BEC: Negligible Decrease vs. 2013

FAR Q1 2014: 44.06%
FAR Q1 2013: 47.16%
FAR Q1 2012: 43.84%

FAR: 6.5% Decrease vs. 2013

REG Q1 2014: 49.17%
REG Q1 2013: 47.57%
REG Q1 2012: 45.00%

REG: 3% Increase

Analysis: FAR dropping so much is puzzling. Thankfully, the transition to the Clarified Auditing Standards (introduced July 2013 and fully implemented January 2014) didn't give candidates any problems. It must have been the Clarity Project Video .


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