CPA Exam Section Score Calculator

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 the CPA scaled score 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.

The CPA Evolution sections explained

Knowing what each section covers helps you interpret a score and plan a retake strategy:

Core sections (required for everyone):

• FAR (Financial Accounting and Reporting) — the broadest section, covering financial reporting under US GAAP, governmental accounting, nonprofit accounting, and some IFRS. Historically one of the more difficult sections for many candidates.
• AUD (Auditing and Attestation) — covers audit procedures, standards, internal controls, ethics, and professional responsibilities. Heavy on the application of auditing standards and situational judgment.
• REG (Taxation and Regulation) — covers federal income tax for individuals and entities, business law, and professional ethics. Often considered relatively more predictable in content than FAR.

Discipline sections (choose one):

• BAR (Business Analysis and Reporting) — for candidates pursuing roles in financial reporting or business analysis. Builds on FAR content with more emphasis on financial statement analysis.
• ISC (Information Systems and Control) — for candidates interested in IT audit, information security, and controls assurance. Incorporates technology and data analytics content that did not have a natural home in the old BEC section.
• TCP (Tax Compliance and Planning) — for candidates pursuing tax practices. Goes deeper into individual and entity taxation than REG and adds planning concepts.

Section structure at a glance

All six report on the same 0–99 scale with the same 75 cutoff, so this calculator applies to whichever combination you sit.

Retake mechanics under continuous testing

Since the move to continuous testing, the old quarterly “blackout” windows are gone: you may retake a failed section as soon as the score is released and you obtain a new Notice to Schedule — you no longer wait for the next testing window. Practical consequences for planning:

• A failed section costs weeks, not a quarter. The binding constraints are score-release timing and NTS processing, both published by NASBA/AICPA, plus seat availability at your Prometric centre.
• You cannot re-sit a section you have already passed (except in narrow circumstances such as an expiring credit in some jurisdictions), so the calculator’s “points to spare” on a pass is informational only.
• Credit expiry is per-section. Each passed section carries its own clock inside the rolling window; a FAR pass from 28 months ago can expire even as you pass your final section. Sequence your hardest section early so a late failure doesn’t cascade into expired credits.
• Score reports for failures include performance bands by content area (weaker/comparable/stronger). Two candidates with the same 71 can have completely different weak areas — rebuild your study plan from the bands, not the headline number.

Understanding scaled score gaps

The scaled score gap shown by the calculator (for example, “3 points below passing”) is informative but should not be interpreted as “I needed to answer 3 more questions correctly.” The AICPA’s scoring model converts raw performance into a scaled score using item-response theory, which weights each question by its difficulty. A near-miss at 72 and a near-miss at 70 do not necessarily represent the same raw performance gap — the scaling absorbs difficulty differences.

When planning a retake, treat the score report’s section-level performance feedback (which the AICPA provides) as more actionable than the headline scaled score gap.

Credit window and retake planning

Most jurisdictions follow NASBA’s model rule of a 30-month rolling window from the date you pass your first section. However, individual state boards set their own rules and some differ from the model. Before scheduling a retake, confirm:

1. Your state board’s exact credit window duration.
2. Whether credits earned before January 2024 (under the old exam model) are still valid and how they interact with the new discipline sections.
3. The next available testing window and score release schedule.

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 needed. Always confirm your state board’s exact credit-expiration window before scheduling a retake.

Sources and references

• AICPA — How the CPA Exam is scored — the 0–99 scale, the 75 passing standard, and item-response-theory scaling
• AICPA — CPA Evolution and the exam sections — the core (FAR, AUD, REG) plus discipline (BAR, ISC, TCP) structure
• NASBA — CPA Exam credit / 30-month rolling window — the model rule; individual state boards set their own window

Maintained by the Gera Tools editorial team. 75 is the passing score on every section and there is no rounding at the cutoff. Section structure changed under CPA Evolution (2024) and credit windows vary by jurisdiction — confirm with your state board. Last reviewed 2026-07-02.