Study guide
1.3 Scoring, Pass Rates, and Blueprints
Uniform CPA Examination Exam
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1 Chapter 1: CPA Exam Structure and Licensure Rules
1.1 CPA Evolution Model 1.2 Eligibility, Credit Window, and Scheduling Rules 1.3 Scoring, Pass Rates, and Blueprints
2 Chapter 2: CPA Scoring, Interface, and Exam Strategy
Score Scale and Testlets MCQ/TBS Weighting by Section Sample Test Interface Tools Exam-Day Time Management
3 Chapter 3: AUD Ethics, Independence, and Engagement Acceptance
3.1 Professional Responsibilities and Independence 3.2 Engagement Acceptance and Continuance 3.3 Audit Documentation and Quality Management 3.4 Audit Risk Foundations
4 Chapter 4: AUD Risk Assessment, Controls, and Evidence
4.1 Assertions and Risk Assessment 4.2 Internal Control Design and Operating Effectiveness 4.3 Substantive Procedures and Audit Evidence 4.4 Sampling, Analytics, and Estimates
5 Chapter 21: AUD Sampling, Analytics, and Accounting Estimates
21.1 Audit Sampling Risk and Sample Design 21.2 Substantive Analytical Procedures 21.3 Estimates, Fair Value, and Specialists 21.4 Data Analytics, Exceptions, and Follow-Up
6 Chapter 22: AUD Integrated Audits, IT Controls, and SOC Reliance
22.1 ICFR Integrated Audit Framework 22.2 IT General Controls and Application Controls 22.3 Service Organizations, SOC Reports, and CUECs 22.4 Control Deficiencies and Material Weaknesses
7 Chapter 5: AUD Reporting, Attestation, and Review Engagements
5.1 Audit Opinions and Modifications 5.2 Emphasis, Other Matter, and Going Concern 5.3 Review, Compilation, and Preparation Engagements 5.4 Attestation and Government Auditing Signals
8 Chapter 36: AUD Workbook - From Risk to Report
36.1 Risk-Assertion-Procedure Drill 36.2 Evidence Reliability Drill 36.3 Control Deficiency Classification Drill 36.4 Report Modification Decision Drill
9 Chapter 6: FAR Financial Statements and Reporting Framework
6.1 Conceptual Framework and Standard Setting 6.2 Financial Statement Presentation 6.3 Cash Flow Statement and Disclosures 6.4 Not-for-Profit Reporting Basics
10 Chapter 7: FAR Balance Sheet Accounts and Rollforwards
7.1 Cash, Receivables, and Reconciliations 7.2 Inventory and Cost Flow Errors 7.3 Property, Equipment, and Intangibles 7.4 Debt, Equity, and Contingencies
11 Chapter 8: FAR Selected Transactions and Measurement Models
8.1 Revenue Recognition: Five-Step Model 8.2 Leases, Income Taxes, and Impairment 8.3 Business Combinations and Consolidations 8.4 Accounting Changes, Errors, and Subsequent Events
12 Chapter 32: FAR Revenue, Leases, and Income Taxes Deep Dive
32.1 Revenue Contract Modifications and Variable Consideration 32.2 Lease Classification and Lessee Accounting 32.3 Deferred Tax Assets, Liabilities, and Valuation Allowances 32.4 Simulation Workflows for Revenue, Lease, and Tax Exhibits
13 Chapter 31: FAR Financial Instruments, Fair Value, and Derivatives
31.1 Financial Asset Classification and Measurement 31.2 Fair Value Hierarchy and Disclosures 31.3 Derivatives, Hedge Accounting, and Embedded Features 31.4 Foreign Currency and Comprehensive Income Signals
14 Chapter 24: FAR Consolidations, Equity Method, and Intercompany Workpapers
24.1 Consolidation Decision and Noncontrolling Interest 24.2 Acquisition-Date Measurement and Goodwill 24.3 Equity Method Income, Dividends, and Impairment 24.4 Intercompany Inventory, Debt, and Fixed Asset Eliminations
15 Chapter 9: FAR Governmental Accounting and Fund Reporting
9.1 Governmental Fund Types and Basis 9.2 Government-Wide Statements and Reconciliations 9.3 Budgetary Accounting and Encumbrances 9.4 Governmental and NFP Comparison Traps
16 Chapter 23: FAR Not-for-Profit and Special Reporting Topics
23.1 Not-for-Profit Net Assets and Restrictions 23.2 Contributions, Conditional Gifts, and Agency Transactions 23.3 Functional Expenses and Statement Presentation 23.4 Interim, Segment, and EPS Reporting Traps
17 Chapter 37: FAR Workbook - Journal Entries, Rollforwards, and Reconciliations
Adjusting Entry Workflow Account Rollforward Workflow Reconciliation and Error Correction Drill Statement Presentation Workpaper Drill
18 Chapter 10: REG Tax Procedure, Ethics, and Business Law
10.1 Tax Practice Ethics and Preparer Responsibilities 10.2 IRS Procedure, Statutes, and Penalties 10.3 Contracts, Agency, and Business Entities 10.4 Secured Transactions, Bankruptcy, and Priority
19 Chapter 11: REG Individual Federal Tax Workflows
11.1 Gross Income, Exclusions, and Adjustments 11.2 Filing Status, Dependents, and Deductions 11.3 Credits, Payments, and AMT Concepts 11.4 Retirement, Passive Activity, and Loss Limitations
20 Chapter 12: REG Property Transactions and Entity Taxation
12.1 Basis, Realized Gain, Recognized Gain, and Character 12.2 C Corporations and Shareholder Transactions 12.3 S Corporations, Partnerships, and Basis 12.4 Entity Tax Simulations and K-1 Workflows
21 Chapter 25: REG Entity Choice, Basis, and Owner Tax Consequences
25.1 C Corporation, S Corporation, and Partnership Comparison 25.2 Formation Contributions and Built-In Gain 25.3 Distributions, Redemptions, and Liquidations 25.4 Loss Limits: Basis, At-Risk, and Passive Rules
22 Chapter 26: REG Property Tax, Character, and Deferral Transactions
26.1 Capital, Ordinary, and Section 1231 Character 26.2 Depreciation Recapture and Unrecaptured Gain 26.3 Like-Kind Exchanges, Involuntary Conversions, and Installment Sales 26.4 Related-Party, Wash-Sale, and Imputed-Interest Traps
23 Chapter 33: REG Trusts, Estates, Gifts, and Exempt Organizations
33.1 Trust and Estate Income Tax Basics 33.2 Gift, Estate, and Beneficiary Planning Concepts 33.3 Tax-Exempt Organizations and Unrelated Business Income 33.4 Fiduciary K-1 and Distribution Simulation Workflows
24 Chapter 38: REG Workbook - Tax Return Schedules and Basis Workpapers
38.1 Individual Return Classification Drill 38.2 Property Basis and Character Workpaper 38.3 Pass-through K-1 and Owner Basis Workpaper 38.4 Business Law Issue Spotting Drill
25 Chapter 13: BAR Business Analysis, Economics, and Forecasting
13.1 Financial Statement Analysis and Ratios 13.2 Variance, Forecasting, and Budgeting 13.3 Cost Accounting and Performance Management 13.4 Economics, Finance, and Decision Models
26 Chapter 14: BAR Technical Accounting and Advanced Reporting
14.1 Revenue, Leases, and Complex Arrangements 14.2 Derivatives, Hedges, and Fair Value 14.3 Business Combinations and Consolidations 14.4 SEC Reporting and Public Company Context
27 Chapter 15: BAR State and Local Government Analysis
15.1 Governmental Fund Analysis 15.2 Government-Wide Conversion Workflows 15.3 Budgetary Reconciliation and CAFR/ACFR Reading 15.4 Government Simulation Strategy
28 Chapter 16: ISC Information Systems and Data Management
16.1 Systems Architecture and Data Flow 16.2 ERP, Accounting Systems, and Change Management 16.3 Data Governance, SQL, and Analytics 16.4 Availability, Backup, and Recovery Controls
29 Chapter 17: ISC Security, Privacy, and SOC Engagements
17.1 Security Threats and Control Selection 17.2 Privacy, Confidentiality, and Compliance Frameworks 17.3 SOC 1, SOC 2, SOC 3, and Cybersecurity Reports 17.4 Service Organization Exceptions and User Controls
30 Chapter 18: TCP Individual Tax Planning and Personal Financial Issues
18.1 Nonroutine Individual Income and Estimated Tax 18.2 Passive, At-Risk, and Investment Planning 18.3 Retirement, Education, and Insurance Planning 18.4 Gift, Estate, and Beneficiary Concepts
31 Chapter 19: TCP Entity Compliance and Planning
19.1 C Corporation Tax Planning 19.2 S Corporation Basis and Distributions 19.3 Partnership Tax Planning and Allocations 19.4 Trusts, Tax-Exempt, and International Signals
32 Chapter 34: TCP International and Advanced Entity Tax Topics
34.1 International Tax Signals and Source of Income 34.2 CFC, Foreign Tax Credit, and Permanent Establishment Concepts 34.3 Consolidated Returns and Affiliated Corporations 34.4 Advanced Partnership and S Corp Planning Scenarios
33 Chapter 35: Choosing and Preparing for BAR, ISC, or TCP
35.1 Discipline Fit Matrix by Background 35.2 BAR, ISC, and TCP Blueprint and Skill Comparison 35.3 Discipline Study Plans and Practice Balance 35.4 Switching Disciplines, Retake, and Score Interpretation
34 Chapter 39: CPA TBS Research, Authoritative Literature, and Document Review
39.1 Document Review Simulation Method 39.2 Research and Authoritative Literature Workflow 39.3 Exhibit Overload and Relevant Data Selection 39.4 Written Explanation and Professional Judgment Drills
35 Chapter 20: CPA Simulations, Retakes, and Final Review
20.1 TBS Exhibit Triage and Workpaper Method 20.2 Section-Specific Final Review Plans 20.3 Score Release, Retake, and Credit Window Decisions 20.4 Four-Section Study Roadmaps
36 Chapter 40: Discipline Workbook Drills for BAR, ISC, and TCP
40.1 BAR Ratio, Variance, and Government Drill 40.2 ISC Control Evidence and SOC Drill 40.3 TCP Basis Planning and Entity Drill 40.4 Discipline Final Mock and Review Log
1.3 Scoring, Pass Rates, and Blueprints
Key Takeaways Explain This Topic AI
A CPA Exam passing score is 75 on a 0-99 reporting scale; AICPA states it is not a percentage correct and is not curved.
Scores combine scaled MCQ and TBS performance with 50/50 weighting for all 2026 sections except ISC, which is 60% MCQ and 40% TBS.
AICPA's Q1 2026 pass rates are AUD 47.80%, FAR 43.46%, REG 66.65%, BAR 41.30%, ISC 66.79%, TCP 79.28%.
The 2026 blueprints are effective January 2026 and define content areas, skill levels, and representative tasks for each section.
Blueprint task counts are not weight counts; use the published allocation ranges, not the number of listed tasks, to prioritize study time.
Last updated: June 2026
What A 75 Means
The CPA Exam passing score is 75 for each section, reported on a 0 to 99 scale . AICPA is explicit that this is not a percent-correct score. A reported 75 does not mean you answered 75% of items correctly, and a 74 does not mean you missed by one raw question. The number is a scaled score, not a tally.
Scores are also not curved . Candidates are measured against a fixed standard of minimum competence, and scaling makes scores comparable across different exam forms and dates. That is why two candidates who saw different item mixes can receive directly comparable reported scores. Because the model is adaptive at the MCQ-testlet level, a stronger first MCQ testlet can trigger a harder second testlet, and harder items carry more scoring weight, so a smaller raw count of correct hard items can outscore a larger count of correct easy ones.
Item Weighting By Section
The total score is a weighted blend of scaled MCQ and TBS performance. In 2026 most sections are balanced; ISC is the lone exception .
Section MCQ weight TBS weight Planning implication
AUD 50% 50% Evidence and reporting simulations matter as much as MCQs.
FAR 50% 50% Computation speed must pair with schedule and document tasks.
REG 50% 50% Tax-return logic and research-style simulations need drilling.
BAR 50% 50% Analysis and technical accounting must transfer into cases.
ISC 60% 40% MCQ volume weighs more, but TBSs still control 40%.
TCP 50% 50% Planning and compliance scenarios cannot be skipped.
A practical takeaway: in a 50/50 section, neglecting simulations caps your ceiling at roughly 50, which cannot pass. Even in ISC, ignoring TBSs forfeits 40 points of a 75 target. There is no section where MCQ mastery alone clears 75.
Latest Published Pass Rates
AICPA publishes pass rates quarterly. The latest available are Q1 2026, so the cumulative 2026 figure currently equals Q1.
- Section Q1 2026 pass rate
- AUD 47.80%
- FAR 43.46%
- REG 66.65%
- BAR 41.30%
- ISC 66.79%
- TCP 79.28%
Read this for context, not surrender. BAR (41.30%) and FAR (43.46%) are the lowest, but that reflects dense technical accounting and heavy computation, not impossibility. TCP (79.28%) is highest, yet a candidate weak in individual, entity, and property-transaction tax planning can still fail it. Pass rates describe the pool of test-takers, never your personal odds.
How To Read The 2026 Blueprints
The official AICPA Blueprints , effective January 2026, are the study map. Each blueprint defines a section by content area, group, topic, skill level, and representative task . Skill levels follow a revised Bloom's hierarchy: Remembering & Understanding, Application, Analysis, and (in AUD only) Evaluation. The blueprint exists to document the minimum knowledge for initial licensure, help candidates prepare, inform educators, and guide question writers.
Do not count representative tasks and assume more tasks equals more weight. The blueprint explicitly warns that the number of tasks in a group or topic does not indicate how heavily it is tested. Use the allocation ranges instead.
High-Yield Allocation Snapshot
Section Defining allocation signals
AUD Forming conclusions/reporting and obtaining evidence dominate; Evaluation skill appears only in AUD (5-15%).
FAR Financial statement accounts and select transactions/disclosures each carry the heaviest weight; Application leads the skill mix.
REG Federal taxation of individuals (22-32%) and entities (23-33%), with ethics, business law, and property transactions.
BAR Business analysis is the largest area; technical accounting close behind; state and local governments 10-20%.
ISC Information systems & data management and security/confidentiality/privacy are largest; SOC engagements 15-25%.
TCP Individual and entity tax compliance are largest; entity planning and property transactions are mid-weight.
Worked Example: Why MCQ-Only Study Fails
Imagine a FAR candidate who drills 2,000 MCQs and scores around 80% on practice MCQs, but skips simulation practice. On exam day the two MCQ testlets feel manageable, yet the three TBS testlets present a bond amortization schedule, a consolidation worksheet, and a deferred-tax reconciliation, none of which the candidate practiced building. Because FAR is 50% TBS, even a strong scaled MCQ contribution near 45 cannot reach 75 when the TBS contribution collapses to roughly 20. The math is unforgiving: the candidate finishes near 65 and fails.
The lesson is to allocate study time in rough proportion to the scoring weight, which in FAR means at least half of practice on simulations.
Reading The Score Release Timeline
AICPA scores on a target schedule tied to the close of each testing window, then NASBA forwards advisory scores to boards, which approve and release them. Some boards add processing time, so a candidate may see a score posted by AICPA days before the official board release. Do not register for a retake of the same section until the prior score is final, because an open NTS for that section blocks a second NTS.
Common Traps
Reading 75 as 75% correct. It is a scaled score against a fixed competence standard, never a raw percentage, and it is not curved.
Counting blueprint tasks as weights. The number of representative tasks listed does not signal testing weight; only the published allocation ranges do.
Chasing pass rates. A high TCP pass rate does not lower your risk if you are weak in entity and property-transaction planning.
Ignoring the Candidate Performance Report. After a fail, this report compares your performance by content area and item type against passing candidates, pinpointing exactly where to concentrate retake study. Treat it as a diagnostic, not a verdict.