CPA Exam Pass Rates – Q2 2017 Released

07 Sep 2017

CPA Exam Pass Rates

The AICPA has released the Q2 2017 CPA Exam Pass Rates.

CPA Exam SectionQ2 2017 CPA Exam Pass Rate

Additional insights from the AICPA:

Candidates’ reactions to the recent changes to the Exam were quite positive with no significant operational issues to report.

The percentage of candidates entering the pipeline and passing all 4 sections [annually] is the best indicator of candidate and Exam performance.

The '17Q2 Exam is a new exam with a new passing standard.

Comparisons to past years and past quarters are of limited value due to the changes in the Exam.

We do not know if '17Q2 candidate performance is representative of future performance.

Candidates’ performance on the Exam may improve over time as candidates become more familiar with the structure and content of a new exam. The Board of Examiners regularly monitors pass rates.

Some thoughts…

After tracking CPA Exam Score Releases and Pass Rates since 2009, I've seen a lot of changes to the exam.

IFRS added … everyone freaked … it all ended up being ok.

Clarified Auditing Standards tested … everyone freaked … it all ended up being ok.

DRS SIMS added … same … same

Q2 2017 … BEC SIMS … Higher Order Skill tested … same … same.

That FAR pass rate looks a tad low, but it's been in the mid-40s before.

Prediction: It will be 48% by the end of the year.



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