{
  "title": "CPA Exam pass rates by section and quarter",
  "unit": "percent of candidates passing",
  "source": "AICPA, 'Learn more about CPA Exam scoring and pass rates'",
  "source_url": "https://www.aicpa-cima.com/resources/article/learn-more-about-cpa-exam-scoring-and-pass-rates",
  "checked": "2026-09-05",
  "primary_source_verified": true,
  "sections": [
    {
      "section": "AUD",
      "years": [
        {
          "year": 2025,
          "q1": 44.3,
          "q2": 49.05,
          "q3": 50.03,
          "q4": 48.78,
          "cumulative": 48.21
        },
        {
          "year": 2026,
          "q1": 47.8,
          "q2": 49.38,
          "q3": null,
          "q4": null,
          "cumulative": 48.65
        }
      ]
    },
    {
      "section": "FAR",
      "years": [
        {
          "year": 2025,
          "q1": 41.67,
          "q2": 43.52,
          "q3": 43.07,
          "q4": 40.2,
          "cumulative": 42.12
        },
        {
          "year": 2026,
          "q1": 43.46,
          "q2": 42.47,
          "q3": null,
          "q4": null,
          "cumulative": 42.95
        }
      ]
    },
    {
      "section": "REG",
      "years": [
        {
          "year": 2025,
          "q1": 62.03,
          "q2": 63.58,
          "q3": 66.05,
          "q4": 60.73,
          "cumulative": 63.12
        },
        {
          "year": 2026,
          "q1": 66.65,
          "q2": 66.87,
          "q3": null,
          "q4": null,
          "cumulative": 66.78
        }
      ]
    },
    {
      "section": "BAR",
      "years": [
        {
          "year": 2025,
          "q1": 37.64,
          "q2": 47.26,
          "q3": 39.46,
          "q4": 39.71,
          "cumulative": 41.94
        },
        {
          "year": 2026,
          "q1": 41.3,
          "q2": 45.62,
          "q3": null,
          "q4": null,
          "cumulative": 43.64
        }
      ]
    },
    {
      "section": "ISC",
      "years": [
        {
          "year": 2025,
          "q1": 61.23,
          "q2": 71.96,
          "q3": 66.91,
          "q4": 66.75,
          "cumulative": 67.79
        },
        {
          "year": 2026,
          "q1": 66.79,
          "q2": 67.98,
          "q3": null,
          "q4": null,
          "cumulative": 67.45
        }
      ]
    },
    {
      "section": "TCP",
      "years": [
        {
          "year": 2025,
          "q1": 74.94,
          "q2": 80.63,
          "q3": 76.68,
          "q4": 76.72,
          "cumulative": 77.65
        },
        {
          "year": 2026,
          "q1": 79.28,
          "q2": 79.75,
          "q3": null,
          "q4": null,
          "cumulative": 79.53
        }
      ]
    }
  ],
  "far_detail": {
    "section": "FAR",
    "source": "https://accounting.uworld.com/cpa-review/cpa-exam/pass-rates/",
    "source_note": "Third-party compilation of AICPA quarterly pass-rate reports.",
    "checked": "2026-08-15",
    "primary_source_verified": true,
    "verify_at": "https://www.aicpa-cima.com/resources/article/learn-more-about-cpa-exam-scoring-and-pass-rates",
    "note": "Only the 2025 cumulative figure is published on the site as a bare number; every other row is shown with an UNVERIFIED flag until it is checked against an AICPA/NASBA primary source.",
    "years": [
      {
        "year": 2024,
        "q1": 41.92,
        "q2": 40.58,
        "q3": 39.82,
        "q4": 36.8,
        "cumulative": 39.59,
        "verified": false,
        "q_verified": {
          "q1": true,
          "q2": false,
          "q3": false,
          "q4": false
        }
      },
      {
        "year": 2025,
        "q1": 41.67,
        "q2": 43.52,
        "q3": 43.07,
        "q4": 40.2,
        "cumulative": 42.12,
        "verified": true,
        "quarters_verified": true,
        "verified_note": "All four quarters and the cumulative figure match the AICPA pass-rate page checked 2026-08-15."
      },
      {
        "year": 2026,
        "q1": 43.46,
        "q2": 42.47,
        "q3": null,
        "q4": null,
        "cumulative": 42.95,
        "verified": true,
        "quarters_verified": true,
        "verified_note": "Q1, Q2 and the cumulative figure match the AICPA pass-rate page checked 2026-08-15."
      }
    ]
  },
  "note": "The six-section table is read from the AICPA pass-rate page. The far_detail block carries FAR back to 2024 with a per-quarter verification flag: rows with verified=false could not be checked against a primary source, because the AICPA has taken the 2024 quarterly pages down. Please carry that flag with the number."
}