Uniform CPA Examination passing rates should be reviewed in conjunction with the following information:

Passing rates from the computer-based CPA Examination should NOT be compared to the paper-and-pencil examination passing rates. In April 2004, when the computer-based examination was launched, the content and format of the examination changed as did the testing environment and the rules governing testing. Unlike candidates taking the examination in the paper-and-pencil format, candidates taking the computer-based examination have much more flexibility – they are permitted to take one section at a time and may schedule testing appointments during eight months of the year.

In reviewing passing rates, it is important to remember that candidates are evaluated against an established standard of competence, and that the examination is scored and scaled so that scores are comparable across test forms and over time. The examination is not harder or easier to pass at different times. An increase in passing rates simply means that candidates are better prepared.

For more information on how the CPA Exam is scored, please refer to How Is the CPA Exam Scored?