NUM8ERS CPA Tools CPA Evolution 2026 AICPA Scoring Model

CPA Exam Score Calculator 2026

Estimate your CPA Exam section scores using the official MCQ + TBS weighted model. Understand scoring, pass rates, and licensure requirements.

CPA Exam Overview

Under CPA Evolution, you must pass 3 Core sections + 1 Discipline section of your choice.

📚 Core Sections (Required)

  • AUD — Auditing & Attestation
  • FAR — Financial Accounting & Reporting
  • REG — Taxation & Regulation

Weight: 50% MCQ + 50% TBS each

🎯 Discipline Sections (Choose 1)

  • BAR — Business Analysis & Reporting
  • ISC — Information Systems & Controls
  • TCP — Tax Compliance & Planning

ISC: 60% MCQ + 40% TBS | Others: 50/50

✅ Passing Requirements

  • Score 75 on each section (0-99 scale)
  • 75 is NOT 75% correct—it's a scaled score
  • Pass all 4 sections within 30 months
  • Scores not curved across candidates

How to Get Licensed

1

Meet Education Requirements (150 Credits)

Most states require 150 semester hours including specific accounting and business courses. A bachelor's degree alone (120 credits) is typically not enough.

2

Apply for Exam & Get NTS

Apply through your state board. Once approved, you'll receive a Notice to Schedule (NTS) valid for 6-9 months depending on jurisdiction.

3

Pass All 4 CPA Exam Sections

Score 75+ on AUD, FAR, REG, and your chosen Discipline section. Complete all within the 30-month rolling window.

4

Complete Experience Requirement

Most states require 1-2 years of supervised accounting experience verified by a licensed CPA. Requirements vary by state.

5

Apply for CPA License

Submit final application to your state board with exam pass confirmation and experience verification. Maintain through CPE credits.

2026 Score Release Dates

Scores are typically released 2-3 weeks after each testing window. Dates are subject to change by NASBA.

Q1 2026
Testing: Jan 1 – Mar 10
Release: ~Mar 25
Q2 2026
Testing: Apr 1 – Jun 10
Release: ~Jun 25
Q3 2026
Testing: Jul 1 – Sep 10
Release: ~Sep 25
Q4 2026
Testing: Oct 1 – Dec 10
Release: ~Dec 20

📅 CPA Exam Dates 2026 (Full Schedule) · Official: NASBA Score Release Schedule

🧮 CPA Score Calculator

Enter your estimated MCQ and TBS performance (0-99 scaled) for each section. This provides an approximation based on the weighted model.

📊 AUD Core 50% MCQ + 50% TBS
Estimated Score
📈 FAR Core 50% MCQ + 50% TBS
Estimated Score
⚖️ REG Core 50% MCQ + 50% TBS
Estimated Score
🎯 Discipline Choose 1
Estimated Score
Cumulative Average (All 4 Sections)
Enter scores to see results

⚠️ Important: This calculator provides an estimate only. The AICPA uses proprietary scaling formulas that account for question difficulty. Additionally, some exam questions are unscored pretests. Your actual score may differ.

CPA Exam Pass Rates

Quarterly pass rates published by AICPA. An increase in pass rates reflects better-prepared candidates, not an easier exam.

Section Q1 Q2 Q3 Q4 Cumulative
AUD 44.30% 49.05% 50.03% 48.78% 48.21%
FAR 41.67% 43.52% 43.07% 40.20% 42.12%
REG 62.03% 63.58% 66.05% 60.73% 63.12%
BAR 37.64% 47.26% 39.46% 39.71% 41.94%
ISC 61.23% 71.96% 66.91% 66.75% 67.79%
TCP 74.94% 80.63% 76.68% 76.72% 77.65%
Section Q1 Q2 Q3 Q4 Cumulative
AUD 44.63% 46.58% 47.80% 43.54% 45.79%
FAR 41.92% 40.58% 39.82% 36.80% 39.59%
REG 63.43% 63.45% 62.97% 60.52% 62.61%
BAR 42.94% 40.26% 40.11% 33.68% 38.08%
ISC 50.93% 57.93% 61.88% 56.40% 58.00%
TCP 82.36% 75.67% 72.91% 72.16% 73.91%

Frequently Asked Questions

What score do you need to pass the CPA Exam?+

You need a scaled score of 75 on each section. This is NOT 75% correct—it's a scaled score on a 0-99 scale designed for consistency across exam versions.

How is the CPA Exam scored?+

Each section combines MCQ and TBS scores using weights (most are 50/50, ISC is 60/40). The AICPA scales scores based on question difficulty to ensure comparability.

What are the CPA Exam sections in 2026?+

Under CPA Evolution: 3 Core sections (AUD, FAR, REG) plus 1 Discipline of your choice (BAR, ISC, or TCP). You must pass all 4 sections.

Can I calculate my exact CPA score?+

No. The AICPA uses proprietary formulas accounting for question difficulty. Some questions are also unscored pretests. This calculator provides an estimate only.

What happens if I fail a section?+

You receive a Candidate Performance Report (CPR) showing Weaker, Comparable, or Stronger performance by topic. You can retake the section after a waiting period.

When are CPA scores released?+

Scores are released on scheduled dates, typically 2-3 weeks after testing windows close. Check NASBA for the official schedule.

What is the E.W. Sells Award?+

The Elijah Watt Sells Award recognizes candidates with cumulative average above 95.50 who pass all 4 sections on the first attempt. Recipients are contacted the following spring.

How long do I have to pass all sections?+

You have 30 months (2.5 years) from passing your first section to complete all remaining sections. After that, passed sections begin to expire.