CPA Exam Pass Rates

CPA Exam Pass Rates

CPA Exam Pass Rate Rankings (2021 Q1) by Section:

  1. BEC – 62%
  2. REG – 59%
  3. AUD – 49%
  4. FAR – 47%

2021 Q1 Analysis:

  • Predictably, the Q1 2021 scores dipped a bit vs Q4 2020. This is usually attributed to tax season.

CPA Exam Pass Rates by year for the last 15 years (2006-2021).


The CPA Exam Pass Rate data shows some interesting 5-year Trends:

  • AUD increased approx. 7 points
  • BEC is way up, 2/3 who take it are passing
  • FAR leaped from mid-40s to the 50s
  • REG actually increased with the TCJA changes, and the CARES Act didn't change that either

Jeff's Takeaways:

  • Long-Term: CPA Review material quality/technology has increased due to fierce industry competition and entrants into the marketplace like NINJA.
  • Short-Term: People staying home (and/or not traveling) during COVID resulted in higher than usual scores in 2020. That trend seems to continue, as Q1 2021 is higher than a “normal” Q1.

CPA Exam Pass Rates

2021 SectionQ1Q2Q3Q4Cumulative
AUD4950
BEC6263
FAR4743
REG5959
2020 SectionQ1Q2Q3Q4Cumulative
AUD4865574853
BEC6277706166
FAR4663564450
REG5576665862
2019 SectionQ1Q2Q3Q4Cumulative
AUD4955524851
BEC5860635960
FAR4449504146
REG5059585656
2018 SectionQ1Q2Q3Q4Cumulative
AUD4955514951
BEC5660606059
FAR4249494546
REG5056575053
2017 SectionQ1Q2Q3Q4Cumulative
AUD4352524849
BEC5055555553
FAR4344484344
REG4648494647
2016 SectionQ1Q2Q3Q4Cumulative
AUD4549454446
BEC5556585355
FAR4546484346
REG4850504648
2015 SectionQ1Q2Q3Q4Cumulative
AUD4549484747
BEC5358595556
FAR4449504347
REG4851514749
2014 SectionQ1Q2Q3Q4Cumulative
AUD4749474246
BEC5358585255
FAR4448514648
REG4952524449
2013 SectionQ1Q2Q3Q4Cumulative
AUD4548474346
BEC5356595456
FAR4749514548
REG4850504749
2012 SectionQ1Q2Q3Q4Cumulative
AUD4548504447
BEC4953585153
FAR4447544648
REG4550514648
2011 SectionQ1Q2Q3Q4Cumulative
AUD4448474346
BEC4246524547
FAR4244504446
REG4145454444
2010 SectionQ1Q2Q3Q4Cumulative
AUD4751494548
BEC4749514447
FAR4548534548
REG4952544751
2009 SectionQ1Q2Q3Q4Cumulative
AUD4852524850
BEC4649524648
FAR4651514648
REG4852524750
2008 SectionQ1Q2Q3Q4Cumulative
AUD4553514749
BEC4748504647
FAR4650544649
REG4649514949
2007 SectionQ1Q2Q3Q4Cumulative
AUD4448514548
BEC4448474747
FAR4449524648
REG4248504747
2006 SectionQ1Q2Q3Q4Cumulative
AUD4144474444
BEC4243464344
FAR4243474548
REG3942454242


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Jeff Elliott, CPA (KS)

Another71 | NINJA CPA Review

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