CPA exam section score calculator
The Uniform CPA Examination reports each section on a scaled 0-99 range, and 75 is the universal passing score. This calculator lets you enter a reported section score and immediately see whether it passes and how many points separate you from the cutoff — handy while you plan retakes within your jurisdiction’s testing window.
How it works
The CPA score is not a raw percentage of questions answered correctly. The AICPA scales each section using item-response theory so that questions of different difficulty contribute different weight. The result is rounded to a whole number between 0 and 99.
The pass rule is simple:
- A reported score of 75 or higher is a pass.
- A reported score of 74 or lower is a fail — there is no rounding up.
Under the CPA Evolution model (effective 2024) candidates complete three core sections — FAR, AUD, REG — plus one discipline section: BAR, ISC or TCP. The legacy BEC section was retired. The 75 threshold applies identically to every section.
Example and notes
If the AICPA reports a 78 on FAR, you pass with 3 points to spare. A 72 on REG is a fail and you are 3 points short of the cutoff. Because scores are already scaled and rounded, the gap shown here is in scaled points, not in extra questions you would have needed. Always confirm your state board’s exact credit-expiration window before scheduling.