CPA Exam Pass Rates by Section (2024 Q1)
| Section |
Q1 2024 |
Cumulative 2024 |
| AUD |
44.63% |
44.63% |
| FAR |
41.92% |
41.92% |
| REG |
63.42% |
63.42% |
| BAR |
42.94% |
42.94% |
| ISC |
50.93% |
50.93% |
| TCP |
82.36% |
82.36% |
Summary of Key Takeaways (2024 Q1)
| Key Takeaway |
Value |
| Highest pass rate section (Q1 2024) |
TCP (82.36%) |
| Lowest pass rate section (Q1 2024) |
FAR (41.92%) |
| Average CPA Exam pass rate (Q1 2024) |
Varies by section, with a noticeable range |
CPA Exam Pass Rates by Section (2023)
| Section |
Q1 2023 |
Q2 2023 |
Q3 2023 |
Q4 2023 |
Cumulative 2023 |
| AUD |
47.01% |
48.24% |
45.64% |
46.41% |
46.92% |
| BEC |
56.98% |
59.16% |
54.90% |
38.17% |
56.52% |
| FAR |
41.82% |
42.78% |
44.08% |
39.36% |
42.94% |
| REG |
58.63% |
59.71% |
59.13% |
54.68% |
59.19% |
Summary of Key Takeaways (2023)
| Key Takeaway |
Value |
| Average CPA Exam pass rate |
Around 50% |
| 2023 pass rates range |
43-59% |
| Highest pass rate section (2023) |
BEC (56.52%) |
| Lowest pass rate section (2023) |
FAR (42.94%) |
Historical CPA Exam Pass Rates
| Year |
Pass Rate (%) |
| 2010 |
48.3 |
| 2011 |
45.5 |
| 2012 |
45.9 |
| 2013 |
49.4 |
| 2014 |
49.5 |
| 2015 |
49.8 |
| 2016 |
48.7 |
| 2017 |
52.9 |
| 2018 |
52.5 |
| 2019 |
52.1 |
| 2020 |
55.4 |
| 2021 |
57.4 |
| 2022 |
55.0 |
| 2023 |
50.8 |
International CPA Exam Pass Rates by Country (2018)
| Country |
# of Candidates |
Average Score |
Pass Rate (%) |
| India |
1378 |
67.8 |
41.7% |
| China |
1283 |
69.6 |
50.5% |
| Republic of South Korea |
988 |
69.9 |
48.3% |
| Japan |
185 |
69.1 |
43.1% |
| Lebanon |
186 |
75.8 |
69.8% |
| Jordan |
175 |
68.8 |
42.4% |
| Bahamas |
134 |
65.9 |
28% |
| Jamaica |
119 |
65 |
26.5% |
| United Arab Emirates |
296 |
68.7 |
46% |
| Canada |
327 |
70.6 |
51.8% |
Top Performing Institutions by Pass Rate
| Rank |
Institution |
Pass Rate (%) |
Average Score |
Re-Exam Ratio (%) |
| 1 |
Vanderbilt University |
75.6 |
79.2 |
25.4 |
| 2 |
University of Georgia |
75.4 |
78.9 |
26.1 |
| 3 |
Washington University St. Louis |
75.0 |
78.5 |
27.0 |
| 4 |
Furman University |
72.9 |
77.3 |
28.5 |
| 5 |
Covenant College |
72.5 |
77.0 |
29.1 |
| 6 |
University of Missouri-Columbia |
72.0 |
76.8 |
29.5 |
| 7 |
Rhodes College |
71.8 |
76.5 |
30.0 |
| 8 |
Southern Methodist University |
71.5 |
76.3 |
30.4 |
| 9 |
University of Arkansas |
71.2 |
76.0 |
30.8 |
| 10 |
University of South Carolina-Columbia |
70.9 |
75.7 |
31.2 |
Top Performing States by Pass Rate
| Rank |
State |
Pass Rate (%) |
| 1 |
South Carolina |
68.2 |
| 2 |
Georgia |
67.5 |
| 3 |
Missouri |
66.8 |
| 4 |
Tennessee |
65.4 |
| 5 |
Alabama |
64.7 |
| 6 |
Arkansas |
64.2 |
| 7 |
Mississippi |
63.8 |
| 8 |
Kentucky |
63.5 |
| 9 |
Louisiana |
63.2 |
| 10 |
Oklahoma |
62.9 |
Average Scores of Top Institutions
| Rank |
Institution |
Average Score |
| 1 |
Vanderbilt University |
79.2 |
| 2 |
University of Georgia |
78.9 |
| 3 |
Washington University St. Louis |
78.5 |
| 4 |
Furman University |
77.3 |
| 5 |
Covenant College |
77.0 |
| 6 |
University of Missouri-Columbia |
76.8 |
| 7 |
Rhodes College |
76.5 |
| 8 |
Southern Methodist University |
76.3 |
| 9 |
University of Arkansas |
76.0 |
| 10 |
University of South Carolina-Columbia |
75.7 |
Pass Rates of Public vs Private Institutions
| Institution Type |
Number of Institutions |
Average Pass Rate (%) |
| Public |
113 |
63.5 |
| Private |
100 |
61.2 |
Number of Candidates by State
| State |
Number of Candidates |
| Alabama |
4,567 |
| Arkansas |
3,245 |
| Georgia |
5,982 |
| Kansas |
2,784 |
| Kentucky |
3,120 |
| Louisiana |
4,230 |
| Mississippi |
2,110 |
| Missouri |
5,610 |
| Oklahoma |
3,425 |
| South Carolina |
4,890 |
| Tennessee |
5,320 |
Source of Data: National Association of State Boards of Accountancy (NASBA)
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