The difficulty of the next testlet is determined by your performance on the first. The first MCQ testlet you receive will be medium difficulty. In short, harder questions are worth more points. Like the other CPA Exam sections, the second AUD MCQ testlet adapts to your performance on the first.Īccording to the AICPA, there isn’t an advantage or disadvantage to receiving harder or easier questions because the exam takes question difficulty into account during grading. The AICPA prescribes two levels of difficulty to MCQ testlets: “medium” and “difficult.” This indicates the average difficulty of questions within the testlet. You aren’t locked in at a 50% chance to pass! The more you apply yourself to your studies (and the more practice exams you take), the more your outlook improves.įor more information about how the CPA Exam has evolved over time and what’s new this year, visit our CPA Exam Changes page. Remember, statistics are useful, but they can’t tell you what your performance will be. Take a more detailed look at CPA Exam pass rates, including seasonal trends. These percentages shift a bit from year to year, but the CPA Exam sections’ relative difficulties historically have followed this trend. REG’s pass rate continues to rise, and it surpassed BEC’s pass rate in early 2022. While the REG section historically tended to hover around 50%, in 2021 it jumped to almost 60%, rivaling BEC’s high pass rate. FAR had the lowest average pass rate at almost 45%, and BEC had the highest at 62%. The AUD section tends to be on the upper end of the scale as far as CPA Exam difficulty is concerned, with pass rates hovering around 48% in 2021.
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