CPA Exam Grading

CPA exam scores are reported on a scale that runs from 0 to 99. A total score of 75 is required to pass each section. The total score is not a percent correct score. Rather, it is a combination of scores from the multiple-choice, simulation, and written communication portions of the exam. For AUD, FAR, and REG, the multiple-choice questions count for 60% of the total score, and simulations comprise the other 40%. For BEC, multiple-choice questions count for 85% of the total, while the written communication testlet is 15% of the total score. There are no minimum scores required on the different kinds of questions or on different content areas within each section to earn a passing score.

Implications for CPA candidates: Maximize your score and your chance of passing by maximizing the number of correct responses within all testlets.

  1. Learn and understand as much of what is tested as possible.
  2. Practice and perfect your question-answering technique, including educated guessing.
  3. Practice your time budgeting (about 1.5 minutes per multiple-choice question) and use of a Gleim Time Management Sheet.
  4. Do your best.