US CPA Exam Scores: Scaled Marks and Passing Results

Read a CPA score as a scaled result

The US Uniform CPA Examination tests the knowledge and skills required on the pathway to accounting licensure. The results are reported separately by examination section. The CPA exam guide introduces the subjects and study arrangements. When interpreting a result, begin with the section name and its official scaled mark; licensing boards also have separate educational, experience and administrative requirements.

The AICPA scoring explanation reports each section on a 0–99 scale with 75 as the minimum passing result. This is a scaled score generated through the approved scoring methodology rather than a percentage of multiple-choice answers correct. Treating the reported score as a simple percentage can distort conclusions about performance.

Core sections and selected discipline

Under the current AICPA structure, the examination has 3 Core sections, AUD, FAR and REG, along with a choice of 1 Discipline section from BAR, ISC and TCP. Record results by section because each has its own subject matter and completion status. A strong score in one section describes performance there; another section needs its own qualifying result.

The AICPA method combines weighted scaled multiple-choice questions (MCQs) and task-based simulations (TBSs). For AUD, FAR, REG, BAR and TCP, each format contributes 50% of the scaled section score; for ISC, MCQs contribute 60% and TBSs 40%. These weights apply to scaled performance rather than raw percentages of questions answered correctly. Different question formats assess distinct skills. When reviewing practice, separate factual recall errors from difficulties applying accounting, audit or regulatory concepts to a realistic situation.

What to do with a weaker score

AICPA’s official explanation says unsuccessful candidates receive a Candidate Performance Report. Use that report to identify relative strengths and weaknesses in the attempted section. It describes areas for improvement rather than establishing a raw-answer conversion. Review the content outline for that precise section, then choose practice material addressing the topics where the report indicates difficulty.

For the administrative process, consult NASBA’s official score services and the applicable board of accountancy. Score release, review procedures and licensure decisions follow the channels appropriate to the candidate’s jurisdiction.

Prepare for a retake by task type

Build practice sessions around the section’s published skill expectations. For simulations, practise extracting facts and applying the appropriate rule; for multiple-choice questions, distinguish conceptual errors from rushed reading. Keep a log of problems that recur across practice sets.

ExamLuma can organise CPA exam preparation with a countdown, daily study-time goal and focus sessions. Enter correct, wrong and blank practice counts to track overall trends and weekly study statistics.