As the new CPA Exam launches in January 2024 and incorporates the changes from CPA Evolution, you may have questions about how scoring will. To cut through the confusion, we’re sharing what you need to know, from passing score information to the score release timeline.
New content and structure of the CPA Exam
CPA Evolution introduced significant changes to the new CPA Exam structure, including three Core exams (instead of the previous four)—FAR, AUD, REG¬—and one required Discipline Exam from your choice of three areas of specialization. Content on data and technology is assessed in all sections, according to the AICPA.
If you did not take and pass the BEC Exam in 2023 or earlier, you will need to pass one of the three Discipline sections. The Discipline you choose does not limit your professional practice. Passing any Discipline leads to the same full CPA license. The three Disciplines are:
- Business Analysis and Reporting (BAR)
- Information Systems and Controls (ISC)
- Tax Compliance and Planning (TCP)
What is a CPA Exam passing score?
The CPA Exam is scored on a scale from 0 to 99, and you must score a minimum of 75 to pass each section. However, the score is not based on a percentage of correct answers. Your score calculation is based not only on whether you answered questions correctly, but also on the relative difficulty of each question. Scoring is based on a complicated formula, but here are the basics.
How new CPA Exam scores are calculated
The Core and Discipline Exam use a weighted combination of scaled scores from multiple-choice questions (MCQs) and task-based simulations (TBSs). With no BEC Exam, the 2024 CPA Exam does not include written communication tasks.
New CPA Exam score weights
Section | Multiple-choice questions (MCQs) | Task-based simulations (TBSs) |
AUD - Core | 50% | 50% |
FAR - Core | 50% | 50% |
REG - Core | 50% | 50% |
BAR - Discipline | 50% | 50% |
ISC - Discipline | 60% | 40% |
TCP - Discipline | 50% | 50% |
For more comprehensive details related to specific content and format changes, check out the final blueprint of the CPA Evolution.
Where to find your CPA Exam scores
In most states, you can obtain your scores from the NASBA candidate portal. However, if you test in California, Illinois or Maryland, you must obtain scores from your state’s accountancy board.
When new CPA Exam scores will be available
Throughout 2024, both the testing schedules and the score release schedules will not be routine. With the launch of the new Exam, additional analysis is needed before releasing candidate scores, according to the NASBA.
Note that Discipline sections are not available for scheduling as long as the Core sections are available. The AICPA only anticipates releasing scores once per test section per quarter due to necessary standard-setting analyses and activities. Scores for the first quarter will likely take longer than scores in subsequent quarters because additional analysis will be needed in the first quarter of any new Exam to set a new passing score.
The testing dates and score release dates below are set by the AICPA and subject to change.
| Quarter | Core Test Dates | Core Score Reports | Discipline Test Dates | Discipline Score Reports |
| 2024 Q1 | January 10 - March 26 | May 14 - June 4 | January 10 - February 6 | March 26 - April 16 |
| 2024 Q2 | April 1 - June 25 | August 1 | April 20 - May 19 | June 20 |
| 2024 Q3 | July 1 - September 25 | November 1 | July 1 - July 31 | September 3 |
| 2024 Q4 | October 1 - December 26 | Early February 2025 | October 1 - October 31 | December 3 |
It's important to note that once your score is available, you should print a copy for your records. Your score is only visible on the NASBA portal until the "Score Available Until" date listed on the site.
What are previous pass rates for the CPA Exam?
The CPA Exam is known to be one of the most difficult professional credentialing exams. While the pass rate varies by section, quarter and year, the typical pass rate is around 50 percent. In 2022, the passing rates for all four exam sections1 were:
- AUD: 48.16%
- BEC: 59.68%
- FAR: 44.93%
- REG: 61.10%
Remember, after December 15, 2023, BEC will be replaced with one of the three Disciplines. However, the AICPA and NASBA don't have pass rate data for the Disciplines at this time.
What is a Candidate Performance Report?
If you fail a CPA Exam section, you receive a Candidate Performance Report, which is designed to show your overall performance and how you performed in each content area on the CPA Exam. The report helps you identify areas for improvement. Not all jurisdictions provide a Candidate Performance Report. Check with your state’s accountancy board for details.
What’s next if you do not pass the new CPA Exam
Remember that even if you don’t pass the CPA Exam, Becker is here to help with our comprehensive CPA Exam Review products to help get you ready for exam day. With the continuous testing model, you won’t have to wait until the next testing window to re-test. Once you receive a new NTS, you can schedule your next test as soon as you’re ready.
Get a 14-day free trial of our CPA Exam review
With changes to the CPA Evolution scores and new CPA Exam content, it’s more important than ever to be prepared. But you don't have to take your journey alone! When you’re ready to embark on your career as a CPA, Becker is here to help with a comprehensive CPA Exam review that is updated for CPA Evolution and includes access to all three Disciplines. You can even take us for a test drive with our free 14-day trial to our CPA Exam Review.
