One of the most common questions candidates ask before registering for the CPA exam is which section is hardest. The answer matters for planning, for sequencing, and for setting realistic study expectations before committing to a schedule.
The short answer, backed by official AICPA data, is that FAR and BAR consistently record the lowest pass rates of any section under the current CPA Evolution model. But pass rate alone does not tell the full story. A section with a 42% pass rate is not necessarily harder for every candidate than one with a 67% pass rate. Background, work experience, and preparation quality all factor into individual outcomes in ways that aggregate statistics cannot capture.
This guide presents the full 2025 pass rate data for all six sections, explains why each section lands where it does, and provides practical preparation guidance for the sections most candidates find hardest.
Table of Contents
- 2025 CPA Exam Pass Rates: Full Table
- Why FAR Has the Lowest Pass Rate Among Core Sections
- Why BAR Is Underestimated by Most Candidates
- AUD: Harder Than the Pass Rate Suggests
- REG: Dense but Manageable With the Right Approach
- ISC and TCP: What the Higher Pass Rates Actually Mean
- What Pass Rate Data Does Not Tell You
- How to Prepare for the Hardest Sections
- Key Takeaways
- FAQ
2025 CPA Exam Pass Rates: Full Table
The figures below reflect the cumulative 2025 pass rates published by the AICPA, confirmed across Q4 2025 data from UWorld CPA Review and Surgent CPA. These are full-year 2025 cumulative figures, not single-quarter snapshots.
| Section | Type | 2025 Cumulative Pass Rate | Difficulty Tier |
|---|---|---|---|
| FAR (Financial Accounting and Reporting) | Core | 42.12% | Hardest Core |
| AUD (Auditing and Attestation) | Core | 48.21% | Mid Core |
| REG (Taxation and Regulation) | Core | 63.12% | Most Passable Core |
| BAR (Business Analysis and Reporting) | Discipline | 41.94% | Hardest Discipline |
| ISC (Information Systems and Controls) | Discipline | 67.79% | Mid Discipline |
| TCP (Tax Compliance and Planning) | Discipline | 77.65% | Most Passable Discipline |
A few important clarifications before interpreting this table:
A passing score of 75 is a scaled score, not a raw percentage. The AICPA uses psychometric scaling, meaning 75 does not mean a candidate answered 75 percent of questions correctly. As confirmed by the AICPA’s own scoring guidance, scores are calculated based on question difficulty and weighted across MCQs and TBSs.
MCQ and TBS weighting differs for ISC. For FAR, AUD, REG, BAR, and TCP, multiple-choice questions and task-based simulations each account for 50 percent of the total score. ISC is the exception, with MCQs weighted at 60 percent and TBSs at 40 percent. This difference in structure partially explains ISC’s higher pass rate.
Pass rates reflect candidate mix, not just exam difficulty. TCP’s high pass rate is partly because most candidates who choose TCP have a tax background and have already passed REG, whose content significantly overlaps with TCP. ISC’s improving trend reflects candidates and educators becoming more familiar with the newer content format.
Why FAR Has the Lowest Pass Rate Among Core Sections
FAR is required for every CPA candidate and has consistently recorded the lowest pass rate of all three core sections. The 2025 cumulative rate of 42.12 percent means that more than half of all FAR attempts do not result in a passing score.
The difficulty of FAR is not primarily about any single topic being conceptually complex. It is about the combination of breadth, depth, and time pressure that the section presents simultaneously.
Breadth of content. FAR covers financial accounting for business entities, not-for-profit organizations, and governmental entities under the current AICPA CPA Exam Blueprints. That includes revenue recognition under ASC 606, lease accounting under ASC 842, business combinations and consolidations, pensions, financial instruments, cash flows, governmental fund accounting, and not-for-profit financial reporting. No other section spans this many frameworks simultaneously.
Depth required for simulations. FAR’s task-based simulations demand more than applying a memorized rule. They require candidates to work through multi-step calculations, prepare or analyze financial statement components, and navigate FASB Codification research tasks. Candidates who prepare primarily through MCQ practice often find the simulations significantly harder than expected on exam day.
Time pressure. FAR’s four-hour window with 50 MCQs and 7 TBSs is demanding even for well-prepared candidates. Distributing time appropriately between the MCQ testlets and simulations requires practiced familiarity with the format, not just the content.
FAR is also the section most commonly recommended to sit first, before the credit window begins. This is strategically sound for most candidates because it removes the hardest preparation period from the window itself. If FAR requires a retake, both attempts can happen before the clock starts.
Why BAR Is Underestimated by Most Candidates
BAR recorded a 2025 cumulative pass rate of 41.94 percent, making it essentially tied with FAR as the hardest section across all six. This surprises many candidates who assume discipline sections will be more manageable than core sections.
BAR builds directly on FAR content and extends it into financial analysis, managerial accounting, and business decision modeling. Candidates who struggled with FAR simulations frequently report that BAR simulations feel similarly demanding, because both sections require applied analytical thinking rather than rule recall.
Several factors contribute to BAR’s difficulty:
Content depth beyond FAR. BAR covers advanced financial reporting topics, segment and interim reporting, financial risk management, derivative instruments, and managerial cost accounting. This is not a simplified version of FAR. It tests many of the same foundational areas at greater analytical depth.
Simulation demands. BAR’s simulations are analysis-heavy. Candidates are expected to interpret financial data, evaluate business performance, and apply financial analysis frameworks to realistic scenarios. This requires a skill set that MCQ drilling alone does not build.
Less preparation support. Because BAR is a newer section under CPA Evolution, preparation materials are less mature than those for FAR, AUD, and REG. Candidates relying on review course content alone sometimes find gaps in how thoroughly certain BAR-specific areas are covered.
The most common strategic advice is to sit BAR immediately after FAR while the financial reporting content is still fresh. Candidates who choose BAR and delay sitting for it until late in the exam journey tend to find the preparation more demanding than those who capitalize on the content overlap.
AUD: Harder Than the Pass Rate Suggests
AUD’s 2025 cumulative pass rate of 48.21 percent places it in the middle tier, significantly above FAR and BAR but still meaning that roughly half of all AUD attempts do not result in a passing score.
What makes AUD different from the other sections is the nature of what it tests. AUD is not a calculation-heavy section. It tests judgment, professional skepticism, understanding of audit standards and procedures, and the ability to apply auditing concepts to realistic client scenarios. Candidates who approach it expecting a rule-memorization section frequently underperform because the correct answer on AUD questions often depends on understanding why a procedure applies, not just what the procedure is.
Several areas within AUD consistently challenge candidates:
Audit risk and evidence. Questions on inherent risk, control risk, detection risk, and the relationships between them require conceptual clarity that passive review does not build reliably. Understanding audit risk is not the same as being able to apply it correctly when framed in an unfamiliar scenario.
Sampling. Audit sampling questions are among the most commonly missed on AUD. The concepts are mechanical, but the application requires understanding what each type of sampling accomplishes and when to use it.
Professional standards. AUD tests candidates on auditing standards, ethics, and professional responsibilities. The content is structured, but the volume of standards-based rules candidates must know is substantial.
AUD also builds meaningfully on FAR, particularly around financial statement presentation and the areas auditors focus on when evaluating client financials. Candidates who sit AUD while FAR content is still reasonably fresh tend to find the overlap beneficial.
REG: Dense but Manageable With the Right Approach
REG recorded the highest pass rate of the three core sections in 2025 at 63.12 percent, which may suggest it is significantly easier than FAR or AUD. The reality is more nuanced.
REG is dense in a particular way: it contains a large volume of tax rules, thresholds, phase-outs, and business law concepts that candidates must not only understand but be able to apply quickly and accurately under exam conditions. The pass rate is relatively high partly because REG content is more directly tied to real-world professional work than FAR’s governmental accounting component, making it more familiar to many candidates.
Key areas that candidates most often find difficult in REG:
Individual taxation. The individual tax return section of REG is broad, covering income classification, adjustments, deductions, and credits across a wide range of taxpayer situations. The detail required goes beyond what most candidates encounter in a basic tax course.
Partnership and S corporation taxation. Entity taxation, particularly the flow-through rules for partnerships and S corporations, is consistently among the most challenging content areas on REG. Basis calculations, distribution rules, and special allocations require careful step-by-step application.
Business law. The business law component of REG covers contracts, agency, bankruptcy, and secured transactions. This material is often less familiar to accounting candidates than the tax content, and its presence in the section requires dedicated preparation time that candidates sometimes underallocate.
Candidates with active tax backgrounds tend to find REG the most manageable of the core sections. Those without tax experience in their daily work typically need to budget more study time for the tax content than first estimates suggest.
ISC and TCP: What the Higher Pass Rates Actually Mean
ISC and TCP record the highest pass rates of any sections on the exam. Understanding why matters for candidates deciding which discipline section to choose.
ISC at 67.79 percent benefits from two structural advantages. First, its scoring weights MCQs more heavily than other sections (60 percent versus the standard 50 percent), which reduces the weight of the more demanding simulation component. Second, ISC’s content, while genuinely different from the core sections, leans more toward recall and recognition than toward applied analysis. As confirmed by AICPA scoring documentation, ISC questions skew toward the Remembering and Understanding skill levels more than sections like FAR or BAR.
ISC also has meaningful content overlap with AUD in the areas of internal controls, SOC reporting, and risk assessment. Candidates who sit ISC while AUD content is fresh often find this overlap reduces net preparation time.
TCP at 77.65 percent has the highest pass rate of any CPA exam section, and the AICPA has directly explained why. TCP candidates have already passed REG, which shares significant content with TCP in individual and business taxation. Additionally, most candidates who choose TCP are actively working in tax roles, meaning the exam content aligns closely with their daily professional work. The pass rate reflects candidate fit, not a reduction in rigor.
Importantly, neither ISC nor TCP produces a lesser CPA credential. The license is identical regardless of which discipline section is chosen. The pass rate difference reflects candidate alignment and structural scoring, not that these sections are trivially easy.
What Pass Rate Data Does Not Tell You
Pass rates are useful planning tools, but they have real limitations that candidates should understand before drawing conclusions.
Pass rates reflect the full population of candidates, not your specific situation. A candidate with three years of audit experience sitting for AUD is in a fundamentally different position than the average AUD candidate. Similarly, a candidate who knows nothing about information technology choosing ISC because of its higher pass rate may actually find it harder than FAR.
Pass rates do not account for preparation quality. The 42 percent FAR pass rate includes candidates who were significantly underprepared, candidates attempting their third or fourth retake, and candidates who were very close to passing. The pass rate for a well-prepared first-time candidate is meaningfully different from the aggregate figure.
Pass rate should inform section order and preparation intensity, not section avoidance. Choosing to avoid BAR because it has a 42 percent pass rate makes sense only if ISC or TCP is actually a better fit for a candidate’s background. Choosing TCP without a tax background because of its pass rate, when BAR would naturally fit a candidate’s audit experience, is a strategic error that the pass rate alone does not reveal.
How to Prepare for the Hardest Sections
For candidates sitting FAR or BAR, a few preparation principles consistently separate those who pass from those who do not.
Prioritize simulations from the start, not as an afterthought. Both FAR and BAR weight simulations at 50 percent of the total score, and both sections feature simulations that require applied analysis under time pressure. Candidates who spend 80 percent of their preparation time on MCQs and then attempt simulations in the final week are consistently underprepared for the simulation component on exam day.
Study the governmental and not-for-profit accounting sections of FAR with the same intensity as the commercial accounting sections. Many candidates de-prioritize governmental accounting because it feels unfamiliar. It is also heavily tested. Candidates who arrive at exam day with significant gaps in fund accounting frequently lose enough points in that content area to affect the overall score.
Practice under real time conditions. FAR and BAR are four-hour exams. Candidates who have never completed a full-length timed practice exam before their actual test date often find the time pressure significantly more challenging than their practice sessions suggested. Full-length timed practice, at least twice before exam day, is not optional for the hardest sections.
Use the Candidate Performance Report from any failed attempt diagnostically. For retakers, the AICPA’s performance report categorizes performance in each content area as Weaker, Comparable, or Stronger relative to passing candidates. This is the most reliable guide available for directing retake preparation toward the areas that actually need work rather than reviewing everything equally.
Candidates looking for structured preparation support for FAR or BAR can explore the one-on-one CPA tutoring services at Andrew Katz Tutoring, which include personalized study planning built around each candidate’s exam section, timeline, and specific weak areas.
Key Takeaways
| Point | Details |
|---|---|
| FAR and BAR are the hardest sections by pass rate | Both recorded cumulative 2025 pass rates below 42%, making them the lowest of all six sections. |
| AUD is harder than its pass rate suggests | A 48% pass rate still means roughly half of all candidates do not pass. AUD tests judgment and professional standards application, not just memorization. |
| REG is manageable with the right approach | At 63%, REG has the highest core section pass rate, though its density of tax rules and business law requires serious preparation. |
| TCP and ISC have high pass rates for structural reasons | TCP candidates overlap with REG content and tend to have tax backgrounds. ISC weights MCQs more heavily and leans toward recall-based questions. |
| Pass rate reflects candidate mix, not just exam difficulty | Section fit, preparation quality, and professional background all influence individual outcomes in ways aggregate statistics do not capture. |
| Simulation preparation is non-negotiable for FAR and BAR | Both sections weight simulations at 50% of the score, and both require applied analysis that MCQ practice alone does not build. |
Recommended Reading
- I Failed the FAR Exam: What to Do Next and How to Pass the Retake
- BAR vs ISC vs TCP: Which CPA Discipline Section Should You Choose in 2026?
- CPA Review Course vs CPA Tutor: Do You Actually Need Both in 2026?
- How Long Does It Take to Pass All 4 CPA Exam Sections in 2026?
FAQ
What is the hardest CPA exam section in 2026?
Based on 2025 cumulative pass rates from the AICPA, FAR and BAR are the hardest sections, both finishing at approximately 42 percent. FAR is the hardest core section and BAR is the hardest discipline section. However, difficulty is individual: a candidate’s background, work experience, and preparation approach all significantly affect how hard any given section actually is for them.
Why does FAR have such a low pass rate?
FAR covers more content than any other CPA exam section, spanning commercial accounting, governmental accounting, and not-for-profit reporting. Its simulations require applied multi-step analysis under time pressure, and many candidates underinvest in simulation preparation relative to its 50 percent score weight. The combination of breadth, depth, and simulation intensity produces the lowest core section pass rate.
Is BAR harder than FAR?
Their cumulative 2025 pass rates are nearly identical (FAR 42.12%, BAR 41.94%), placing them at the same difficulty tier. BAR builds on FAR content and extends it into financial analysis and managerial accounting. For candidates with a strong FAR foundation, BAR can be approached as an analytical extension. For those without that background, BAR can feel as demanding or more demanding than FAR.
Why does TCP have such a high pass rate compared to other sections?
The AICPA has directly attributed TCP’s high pass rate to two factors: TCP candidates have already passed REG, which overlaps significantly with TCP content, and most TCP candidates are actively working in tax, meaning the material aligns with their professional experience. The pass rate reflects candidate fit, not a reduction in exam rigor.
Should I choose my discipline section based on pass rate?
Pass rate should be one input in the decision, not the primary driver. Choosing TCP because of its 77 percent pass rate when a candidate has no tax background and strong audit experience may produce worse outcomes than choosing BAR or ISC where background alignment exists. The most reliable framework is to start with professional experience and career direction, then use pass rate as a secondary consideration.
Does a 75 on the CPA exam mean I answered 75 percent of questions correctly?
No. The CPA exam uses scaled scoring, as confirmed by the AICPA. A score of 75 reflects a scaled assessment of competency rather than a raw percentage of correct answers. Two candidates can answer the same number of questions correctly and receive slightly different scores based on the difficulty level of the specific questions encountered.
Looking for structured preparation support for FAR, BAR, or any other CPA exam section? Visit the one-on-one CPA tutoring services page at Andrew Katz Tutoring, review tutoring rates and packages, or browse the blog for more CPA exam strategy resources.