CPA Exam Pass Rates 2026: Q1-Q2 Results by AUD, FAR, REG, BAR, ISC and TCP
Latest published 2026 CPA Exam pass rates
AICPA currently publishes Q1, Q2 and cumulative 2026 pass rates for each Core and Discipline section. These figures describe how the candidate population performed; they do not convert into your personal probability of passing.
| Section | Q1 2026 | Q2 2026 | Cumulative |
|---|---|---|---|
| AUD | 47.80% | 49.38% | 48.65% |
| FAR | 43.46% | 42.47% | 42.95% |
| REG | 66.65% | 66.87% | 66.78% |
| BAR | 41.30% | 45.62% | 43.64% |
| ISC | 66.79% | 67.98% | 67.45% |
| TCP | 79.28% | 79.75% | 79.53% |
FAR and BAR currently have the lowest cumulative rates
Through Q2 2026, FAR is at 42.95% and BAR is at 43.64%. That does not prove that these sections are intrinsically harder for every candidate. Candidate background, preparation, self-selection and timing all influence aggregate pass rates.
TCP has the highest published 2026 rate
TCP's cumulative Q1-Q2 pass rate is 79.53%, but AICPA specifically cautions against choosing a Discipline because of pass rate alone. Candidates self-select into Disciplines, and people choosing TCP may already have stronger tax education or work experience.
Why pass rate is not the same as exam difficulty
The CPA Exam uses an established competence standard. AICPA explains that changes in pass rates mean the candidate group performed differently; the exam is designed so scaled scores remain comparable across forms and over time. Pass rates can rise even when the passing standard does not move.
How to use pass rates productively
- Use the numbers as context, not a forecast.
- If you are choosing a Discipline, compare your coursework and work experience first.
- Review the current Blueprint for your target section.
- Take an official sample test to learn the software and task style.
- Use diagnostic practice to identify your own weak areas instead of assuming the national weak area is yours.
2025 comparison
The broad pattern is similar to 2025: FAR and BAR remained in the low-40% range, AUD stayed around the upper-40% range, REG and ISC were materially higher, and TCP was highest. That continuity is useful context, but it still should not be used to select a Discipline mechanically.
What pass rates do not tell you
They do not show your readiness, your school quality, your review-course effectiveness, your work schedule or how close you are to the passing standard. They also do not tell you the percentage of content you must memorize.
FAQ
Which CPA section has the highest 2026 pass rate?
Through Q2, TCP has the highest cumulative published rate at 79.53%.
Which has the lowest?
Through Q2, FAR is lowest at 42.95%, with BAR close at 43.64%.
Should I choose TCP because its rate is highest?
Not automatically. AICPA recommends aligning the Discipline with your education, experience and interests.