Avoid being distracted by advertised pass rates. Many CPA review providers and programs advertise numbers of successful candidates and successful pass rates. Obviously, the best statistics are emphasized. Thus, the reported percentage may be that for first-time candidates, all candidates, candidates passing a specific section of the exam, candidates passing all four sections of the exam, or even candidates successfully passing the exam after a specified number of sittings. Don’t believe this marketing hype. Because the CPA exam is designed to be very difficult, most candidates make several attempts to pass the exam.
The AICPA recently released the pass rates from 2010. To view them click here.