CPA FAR Passing Score

The FAR passing score is 75

A candidate passes Financial Accounting and Reporting (FAR) with a reported score of 75 or higher on the 0-99 scale. The AICPA Board of Examiners sets the passing standard. It represents the level of performance required to demonstrate the knowledge and skills expected of a newly licensed CPA on that section.

A 75 is not 75 percent correct. The reported score is scaled, and the raw number or percentage of correct responses is not the same number. The AICPA says scores are not curved. The result is based on a weighted combination of scaled performance on multiple-choice questions (MCQs) and task-based simulations (TBSs).

For FAR, neither format is a minor part of the score. If you spend nearly all your preparation time on MCQs and postpone simulation work, you are practising only one half of the published score weighting. MCQs can still teach technical concepts and expose gaps, but they do not replace the need to work through case-based tasks.

How a scaled score differs from a raw percentage

A raw percentage treats every item as if it contributed the same amount and could be compared directly across forms. The CPA Exam does not report that calculation as its score. The AICPA explains that scaled component scores take account of whether a response is correct and the relative difficulty of questions. The section score is a weighted combination of scaled MCQ and TBS scores.

That means a practice score of 75 percent is not proof that you will earn a 75 on FAR. A commercial question bank may use a different item pool, difficulty mix, weighting, timing and scoring method. Nor does a practice result of 74 percent mean an official 74. Use practice percentages to track progress within the same resource and diagnose accuracy; do not convert them into an official prediction.

For example, a learner might correctly answer three quarters of a short quiz, but that figure only describes those quiz questions under that provider's scoring. It does not disclose how the learner would perform on the official form's MCQ and simulation components. Likewise, two candidates with the same practice percentage may have different strengths: one may understand the rules but work slowly, while the other may answer quickly but rely on guesses. Use the number alongside topic coverage, explanations and completion time.

Even the official counts of 50 MCQs and 7 TBSs do not imply that each item contributes the same raw point value. A simulation can contain multiple response requirements, and the scoring model treats the MCQ and TBS components through scaled scores. The public score page does not provide a simple table that lets a candidate convert each missed response into a raw percentage or final score. Avoid calculators or formulas that claim to derive an official FAR score from a practice bank.

The same caution applies to comparing one official attempt with another based only on how many answers felt correct. Candidates receive different items and do not know the scoring model for each item. A difficult question you remember can feel more consequential than it is, while a small arithmetic slip can escape notice. Wait for the official score rather than trying to reconstruct it from memory.

Why scores are scaled

Scaling allows scores to be comparable across forms and over time, even though candidates do not all receive the identical questions. AICPA's stated approach is designed to preserve the same passing standard across administrations. A pass rate can change when the preparation of candidates changes, but the Exam is not made easier or harder to pass by using a curve or a fixed pass quota.

The standard is a criterion for competence, not a ranking against the candidates who tested on your date. A candidate does not need to outperform a predetermined share of the group to pass. The Board of Examiners uses standard-setting and other evidence to set the passing standard, while AICPA maintains scoring and quality-assurance processes.

What the score tells you

A score of 75 or higher means you met the passing standard for FAR. A score below 75 means you did not pass that attempt. The total score is the official result. Some jurisdictions provide a Candidate Performance Report after a failed section, comparing performance by content area and item type. Not all jurisdictions provide the report, so the availability and delivery method depend on where you test as a candidate.

A performance report may classify an area as stronger, comparable or weaker relative to just-passing candidates. It is diagnostic information, not an alternate score. AICPA cautions that individual content-area results are less reliable than the overall score because each area contains fewer items and candidates receive different questions. Do not treat a single weaker label as proof that the topic is the only reason you missed the passing standard.

A Candidate Performance Report also should not be read as a blueprint revision. If one content area is labelled weaker, that does not establish that the area had an unusually large number of questions or deserves a special weight on your next attempt. The report compares your relative performance; it is not a count of correct responses by topic. Use it to choose questions for review, then continue to practise every area because the next exam form can sample different tasks.

The overall score and content-area feedback answer different questions. The score determines pass or fail. The performance report, where available, can guide study. Your own practice record adds another view: it can reveal whether you repeatedly miss a particular rule, have trouble with data exhibits or lose time transferring amounts. Together these sources support a better plan than using any one content label as a diagnosis.

If you fail, combine the report with your own review log. Which blueprint tasks did you miss in practice? Did you have trouble recognizing a rule, completing calculations, reading exhibits, pacing simulations or entering responses? Look across all three FAR areas and both item types. A new form can test a different mix of the same blueprint, so AICPA advises reviewing all content areas before a retake rather than studying only one label.

How to prepare around the score design

Prepare for both halves of the FAR score from the beginning. Use MCQs to retrieve rules and practise short calculations. Pair them with simulations that require you to locate facts, reconcile balances, prepare entries or statements, and explain a result. Study the three blueprint areas: Financial Reporting, Select Balance Sheet Accounts, and Select Transactions. The area weights are ranges, so balanced coverage is more defensible than trying to predict an exact topic count.

After a practice set, record what was wrong about your method. If your rule was correct but the date was wrong, practise date identification. If you chose the right accounting but reversed a sign, check the flow of the entry or statement adjustment. If a case took too long because you read every exhibit before the requirement, change the order of your review. Improvement comes from correcting the process, not from chasing a particular score number on a single practice test.

Use a full practice exam near the end of your preparation to rehearse timing and endurance. Treat the score as a diagnostic within that provider's method. Compare accuracy by topic and question type across multiple sessions, and examine whether your reasoning is reproducible. AICPA's own sample test is for interface familiarity; it is short and unscored, so it does not predict a FAR score.

After the result

When the official score is released, follow the instructions from your board or exam service. If you passed, keep your score record and continue with the remaining exam and jurisdiction licensure requirements. Passing FAR alone does not confer a CPA license. If you did not pass, check the score-report options and retake timing in your jurisdiction, then build a targeted plan that still covers the full blueprint.

A score review or appeal is not the same as ordinary study feedback and may not be available in every jurisdiction. If you believe a problem occurred during administration or scoring, consult the official process and deadlines rather than relying on informal advice. Protect your candidate information and communicate with the board or agency handling your record.

The number to remember is 75, but the useful preparation takeaway is broader: the reported score is scaled, and both MCQs and simulations matter equally for FAR.