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🧮 USA CPA Exam

Which CPA exam section is the hardest?

Short answer

Candidates often find FAR the hardest because it covers so much material, but pass rates vary by quarter. Check the AICPA’s latest published pass rates.

CPA Exam Pass Rates and Scoring

Every section is scored from 0 to 99, and 75 passes. It’s a scaled score, not a percentage. Here are recent CPA exam pass rates from AICPA data:

CPA exam pass rates by section
Section2025 (full year)2026 (through Q2)
AUD48%49%
FAR42%43%
REG63%67%
BAR42%44%
ISC68%68%
TCP78%80%

FAR and BAR are the hardest sections; TCP has the highest pass rate of any section.

Good to know

Core scores are released on a rolling basis, often within a few weeks. Discipline scores usually come out several weeks after each testing window closes.

USA CPA Exam: Quick Facts

Developed by
AICPA (administered with NASBA and Prometric)
Sections
Core: AUD, FAR, REG · Discipline: BAR, ISC or TCP
Length
4 hours per section
Passing score
75 (scale 0–99)
Credit window
30 months in most jurisdictions
Study time
Roughly 300–400+ hours total

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Disclaimer: This guide is for general information and is not financial, tax, insurance or investment advice. Exam details, fees, blueprints and product terms change. Confirm with the official organization or a licensed professional. Read our editorial policy.