According to the AICPA, the CPA exam is scored on a scale between 0 and 99. Everyone knows that you need a scaled score of 75 or more to pass and become a Certified Public Accountant, but what does that mean and how do you score that?
No one really understands their CPA exam score and what these grades even mean. Does that mean 75 percent or 75 points? Is the CPA exam graded on a curve? These are all great questions.
Let’s take a look at how the AICPA scores the CPA exam and what you need to do in order to pass.
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CPA Exam Structure
Before we can really talk about how the CPA exam score release, we need to understand the overall structure of the exam. Hence, I’ll go over a simplified version of the structure here because I wrote an entire post on how the CPA exam is structured already.
The Uniform CPA Examination consists of three core sections — AUD, FAR, and REG — plus one discipline section chosen from BAR, TCP, or ISC. Furthermore, each of these parts consists of several blocks of questions called testlets. There are two different types of testlets: multiple-choice questions and task-based simulations.
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Task-Based Simulation Scoring
Task-based simulations are exercises or problems that require you to respond to situations or concepts. They are typically matching or fill in the blank style questions.
Operational vs Pretest Questions
Each testlet contains both operational and pretest exam questions. Operational questions are real-life questions that you are being tested on. These count towards your score. Pretest questions are questions that the AICPA is testing out to see if they want to include them on future exams. These are indistinguishable from operational questions and are not included in your score.
How the CPA Exam is Scored and Weighted
Now that we understand the overall structure of the exam, let’s talk about the passing score and the scoring scale.
CPA Score Scale and Passing Scores
Each section of the exam is scored on a scale of 0 to 99. Candidates must get a scaled score of 75 in order to pass a section.
Here’s how the testlets for each exam are weighted.
CPA Exam Score Weights
MCQs and task-based simulations both play a major role in CPA exam scoring, though the exact weighting depends on the section. This has not always been the case. Historically, MCQs were weighted much higher than TBSs. Since, however, the AICPA increased its focus on higher-skilled operations by weighting simulations more heavily.
Study Tips on How to Get a Passing Score of 75
Now that we know how the CPA exam scored, let’s look at some study tips and test-taking strategies to get a passing score.
Get a CPA Review Course
This might seem like an obvious answer, but it’s true. Get a CPA review course that matches your learning style and use it. The best way to pass the exam is to be prepared for it. Here’s a list of CPA prep courses. Check them out and see which one is right for your learning style, schedule, and budget.
Get Comfortable With Exam-Level Questions
Don’t waste time trying to guess whether a question is ‘easy’ or ‘hard.’ That’s not a useful CPA exam strategy. Instead, focus on answering each question carefully, managing your time well, and avoiding careless mistakes. Strong performance comes from accuracy, pacing, and solid preparation across both MCQs and task-based simulations.
Practice Simulations
Now that simulations are such a big part of the CPA exam score, you can’t ignore them. You should be practicing these as much as you practice MCQs in your review materials.
Common CPA Exam Scoring Questions
Can I Calculate My Own Score Based on the Number of Correct Answers?
CPA exam scores are scaled, and candidates should not assume that every question contributes in a simple one-point-per-question way. Because the scoring model is more complex than a raw percentage correct, it’s not possible to calculate your exact score just by counting how many questions you think you answered correctly.
Can I Pass the CPA Exam With Multiple-Choice Only?
This is a common question, and the answer is no. In prior years’ exams, it was possible to pass the exam by only answering multiple choice questions because they were worth 75% of the grade. Today, task-based simulations make up a significant portion of the score, but the exact weighting depends on the section. Because simulations count toward every section, you need at least some points from them to pass.
Can Two Candidates Answer the Same Number of Questions Correctly and Get Different Scores?
Yes. Remember, the exam is weighted. Not all questions are equal. Easier questions are worth fewer points; The total number of correct questions doesn’t matter.
Can I See My Score For Each Testlet?
No, the AICPA does not release scores for individual testlets. You will only receive a score for the overall exam section.
Can I Get My Failed Exam Score Rescored and Pass?
Yes, you can request your exam be reviewed, but it is a complete waste of time. The AICPA will not change your exam score no matter what. Consequently, if you got a 74 and failed, toughen up and take it again. Sorry, but it’s the truth.
