How CPA Exam Scoring Works: What Does a 75 Actually Mean?
The CPA Exam passing score is 75, but 75 does not mean 75% correct. The reported score is a scaled score on a 0 to 99 scale.
The short answer
Passing score
75
Most sections
50% MCQ / 50% TBS
ISC
60% MCQ / 40% TBS
What does a CPA score of 75 mean?
It means your performance met the passing standard for that section. It does not mean you knew exactly 75% of accounting, answered exactly 75% of questions correctly, or beat 75% of candidates.
75 = pass.
Is the CPA Exam graded on a curve?
No. AICPA states that CPA Exam scores are not curved. Your result is not determined by whether everyone else had a bad day or by a fixed percentage of candidates being allowed to pass.
How are MCQs and TBSs weighted?
AUD
50% MCQ / 50% TBS
FAR
50% / 50%
REG
50% / 50%
BAR
50% / 50%
ISC
60% MCQ / 40% TBS
TCP
50% / 50%
Weighting does not equal number of questions. One simulation is not worth the same amount as one individual MCQ.
Current question counts
AUD
78 MCQs + 7 TBSs
FAR
50 MCQs + 7 TBSs
REG
72 MCQs + 8 TBSs
BAR
50 MCQs + 7 TBSs
ISC
82 MCQs + 6 TBSs
TCP
68 MCQs + 7 TBSs
Are all CPA questions worth the same amount?
Do not think of the CPA Exam like a classroom quiz where every question is worth one point. AICPA's scaled scoring considers factors including whether you answered correctly and the relative difficulty of questions.
What is a scaled score?
A scaled score converts performance into the reported 0 to 99 CPA Exam scale so different Exam forms can be compared against the same passing standard.
That is why “I think I got 60 out of 78 MCQs right” cannot be converted into a reliable final CPA score.
Can I calculate my CPA score after the Exam?
No, not accurately. You do not know exactly which responses were correct, the scaled MCQ result, the scaled TBS result, or how item difficulty affected the scaled portions.
What does a 74 mean?
A 74 means you did not meet the passing standard on that attempt. It does not mean you were exactly one question away, and it does not mean you got 74% correct.
What does a 75 mean?
You passed. That is enough. A 75 gives you credit, just like a 95 gives you credit.
Does a higher score make you more CPA?
No. Once you satisfy licensing requirements, your professional ability depends on much more than four Exam numbers: work experience, judgment, technical knowledge, communication, and continued learning.
What about exceptional scores?
AICPA recognizes exceptional performance through the Elijah Watt Sells Award. That is an award for unusually high performance, not the normal standard for becoming a CPA.
How should scoring affect your study strategy?
It should remind you that you cannot intentionally ignore half the Exam. For most sections, MCQs and TBSs are each 50% of the score. ISC is 60/40, but TBSs still matter.
Current 2026 pass rates
AUD
50.03%
FAR
43.54%
REG
66.32%
BAR
43.88%
ISC
68.56%
TCP
79.75%
These are Q1 through Q3 2026 cumulative pass rates. They are population data, not your personal probability of passing.
Does a lower pass rate mean a section is harder?
Not necessarily. Candidate populations differ, especially for Disciplines where candidates self-select based on tax, systems, audit, or reporting backgrounds.
Compare BAR vs ISC vs TCP without using pass rate as the only decision rule →
What is a Candidate Performance Report?
If you fail a section, the report can compare performance across content areas and question types. Use it diagnostically. Do not treat it as a second score, and do not abandon every content area that was not labeled Weaker.
When do CPA scores come out?
That depends on your section, test date, when AICPA receives your Exam file, and the published release schedule.
How practice scores differ from real CPA scores
Your review course may report percent correct, mock scores, readiness metrics, or proficiency scores. Those are not the official CPA Exam 0 to 99 scoring scale.
Use practice data diagnostically: are weak areas shrinking, can you explain your answers, are mixed sets stable, can you reattempt misses, have you practiced TBSs, and can you manage time?
The Summit view of practice scores
If you get 18 out of 30, do not stop at “60%.” Ask which 12 you missed, why you missed them, whether they cluster around the same concept, and whether the problem is memory, application, or carelessness.
Question → result → targeted review → retest.
My CPA Exam scores
The useful outcome from every one was credit. I did not need to go back and make an 81 an 88. I needed to pass the next section.
CPA Exam scoring FAQ
What score do you need to pass?
75.
Does 75 mean 75% correct?
No. It is a scaled score on a 0 to 99 scale.
Is the CPA Exam curved?
No.
How much are MCQs worth?
50% for AUD, FAR, REG, BAR, and TCP. 60% for ISC.
How much are TBSs worth?
50% for AUD, FAR, REG, BAR, and TCP. 40% for ISC.
Does a 74 mean one question away?
No. You cannot convert a scaled 74 into a specific number of missed questions.
Is a 75 a bad score?
It is a passing score and earns credit.
Is a practice percentage the same as a CPA score?
No. Review courses use their own questions and metrics.
The takeaway
You need 75. But 75 is not 75% correct. The CPA Exam uses scaled scoring, it is not curved, and most sections weight MCQs and TBSs 50/50.
Keep going
Stop treating practice percentages like your future CPA score.
Use Summit CPA Review's original MCQs, notes, mnemonics, and targeted weak-area review to turn every practice result into something useful.