CPA Exam Passing Score 2026: What a 75 Means, How Scoring Works and Why It Is Not 75%
A CPA Exam section is passed with a reported score of 75, but 75 is not 75% correct. Learn the 0-99 scale, MCQ/TBS weighting, scaling and what to do after a failed section.
Official source checked: www.aicpa-cima.com
You need a 75 to pass each CPA Exam section
AICPA reports CPA Exam section scores on a scale from 0 to 99. A minimum reported score of 75 is required to pass a section. The most important misconception to avoid is treating 75 as 75% correct. AICPA explicitly states that the reported score is not a percentage and should not be interpreted that way.
Why 75 is not 75%
CPA Exam scoring uses scaled results rather than a simple raw percentage. Multiple-choice and task-based simulation performance is converted and weighted using psychometric methods designed to account for factors such as question difficulty. The exam is not curved against the candidates testing with you.
How MCQs and TBSs are weighted
For AUD, FAR, REG, BAR and TCP, multiple-choice questions make up 50% of the reported score and task-based simulations make up 50%. ISC is different: MCQs count 60% and TBSs count 40%.
| Section | MCQ weight | TBS weight |
|---|---|---|
| AUD | 50% | 50% |
| FAR | 50% | 50% |
| REG | 50% | 50% |
| BAR | 50% | 50% |
| ISC | 60% | 40% |
| TCP | 50% | 50% |
What a failed score report gives you
AICPA says candidates who fail a section receive a Candidate Performance Report. Use it as directional evidence about where performance was weaker rather than obsessing over converting the scaled score into a raw number of missed questions.
Do not chase a fake raw-score target
Because the reported score is scaled and question difficulty matters, there is no reliable public rule such as 'get exactly X percent of questions right and you will score 75.' Internet calculators that present a guaranteed raw threshold oversimplify the official scoring model.
How to respond to a score below 75
- Read the performance report carefully.
- Compare weak content areas with the current AICPA Blueprint.
- Separate knowledge gaps from timing and simulation-execution problems.
- Rebuild weak areas before returning to full mixed practice.
- Use timed MCQs and TBSs together because both affect the reported score.
- Schedule a retake only when your new practice evidence shows a material change.
Why section pass rates do not change your personal passing score
Even if a section has a low quarterly pass rate, you still pass by meeting the established standard represented by a reported score of 75. AICPA explains that pass-rate changes reflect candidate preparedness and population differences, not a moving curve designed to pass a fixed percentage of candidates.
What score should you target in practice?
Because review-course percentages do not map directly to the official 0-99 scale, use practice trends rather than one magic threshold. Aim for consistent accuracy across Blueprint areas, strong simulation execution and enough timed practice that performance is stable under exam conditions.
FAQ
Is 75 a passing CPA score?
Yes. A reported score of 75 or higher passes a section.
Does 75 mean I got 75% correct?
No. AICPA explicitly says the reported score is not a percent correct.
Is the CPA Exam curved?
No. AICPA states that the exam is not curved.
Does every section use 50/50 MCQ and TBS weighting?
No. ISC uses 60% MCQs and 40% TBSs; the other current sections use 50/50.
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