Introduction
“I got 75% — is that enough to pass the CPA exam?”
If you’ve ever asked yourself this, you’re not alone. The question comes up often among CPA candidates because the CPA Exam scoring system isn’t based on simple percentages.
In this article, we’ll clear up the confusion by explaining:
- What “75%” actually means in CPA Exam terms
- The difference between raw and scaled scores
- Why 75 is indeed a passing score (but not necessarily a passing percentage)
- What happens if you fail, and how to boost your score next time
Table of Contents
What “75%” Means in the Context of the CPA Exam
The CPA Exam does not use percentage-based grading. Instead, it uses a scaled score between 0 and 99. This means your final score reflects not just how many questions you got right, but how difficult those questions were.
Two people could each get 75% of their questions correct — yet one could pass while the other fails, depending on which questions they answered correctly.
Raw Score vs. Scaled Score
- Raw score: The percentage of questions you answered correctly.
- Scaled score: Your adjusted performance score after accounting for question difficulty and weighting.
So, when you say “I got 75%,” it’s important to clarify — do you mean 75% correct, or a scaled score of 75?
CPA Exam Passing Score: Official Requirements
The official passing score for each CPA Exam section — AUD, FAR, REG, and your chosen Discipline — is 75 on the scaled score system.
This standard is set by the AICPA (American Institute of Certified Public Accountants).
| Section | Passing Scaled Score |
|---|---|
| AUD (Auditing & Attestation) | 75 |
| FAR (Financial Accounting & Reporting) | 75 |
| REG (Regulation) | 75 |
| Discipline (e.g., BAR, ISC, TCP) | 75 |
Keep in mind:
A “75” on your score report is not 75% of questions correct — it’s a scaled representation of your performance.
Scenarios & Interpretations of Getting “75%” in the CPA Exam
If you mean 75% correct (raw score):
That doesn’t necessarily equal a passing scaled score. You might get a scaled score of 70–80 depending on question difficulty.
If you mean scaled score = 75:
Congratulations! You passed. The CPA Exam passing score is 75 scaled, no exceptions.
Example:
- Alex: 75% correct on harder questions → scaled 78 (passes)
- Jamie: 75% correct on easier questions → scaled 72 (fails)
Common Misunderstandings About CPA Exam Scoring
“You need 75% of questions correct to pass.”
❌ False. Scoring is weighted and adaptive.
“A 74 means I was one question away.”
❌ Not necessarily. The scaling process means there’s no fixed conversion.
“All questions count equally.”
❌ Nope. Task-Based Simulations (TBS) and Multiple-Choice Questions (MCQs) are weighted differently.
“The exam is graded on a curve.”
❌ Also false. The CPA Exam uses criterion-referenced scoring — you’re measured against a standard, not other candidates.
What Happens If You Fail a Section?
If you score below 75, you’ll need to retake that section. Don’t worry — this is common.
Retake details:
- You can reapply in the next testing window.
- You only need to retake the section(s) you failed.
- Focus on your AICPA score report for insights into your weak areas.
Pro Tip: Many successful CPAs didn’t pass all four parts on the first try — persistence and strategy are key.
(Consider linking here to: CPA Exam Retake Strategy Guide)
Tips for Scoring (Especially Around the Borderline)
If your practice test results hover around 70–74%, try these proven strategies:
1. Study smarter, not longer
Use adaptive study tools that target your weak areas.
2. Simulate real exam conditions
Time yourself and take full-length mock exams.
3. Analyze diagnostic reports
Focus your prep on the most heavily weighted content areas.
4. Don’t obsess over “percent correct”
Remember — difficulty matters more than raw score.
Frequently Asked Questions
What is the passing score for each CPA Exam section?
All sections require a 75 scaled score to pass.
If I score 74, is that failing?
Yes — 74 is just below passing, even if it’s close. The cutoff is firm.
How many correct answers equal a 75 scaled score?
It varies based on difficulty — there’s no fixed number.
Do all CPA sections use the same scoring scale?
Yes, every section uses the 0–99 scaled system, but with different content weighting.
Conclusion
So, is a 75% on the CPA Exam passing?
✅ If you’re talking about a scaled score of 75 — yes, that’s a passing score.
❌ If you mean 75% correct — not necessarily.
The CPA Exam rewards consistency, conceptual understanding, and strong performance on tougher questions — not just raw percentages.
Bottom line:
A 75 scaled score = pass.
A 75% raw score = maybe.
Stay focused, keep learning, and check your official AICPA score report for the most accurate interpretation.
Next step:
Read our CPA Exam Score Release Guide to understand when and how your scores are published.
