How CPA Exam scoring works

How the score is built

Your multiple-choice and simulation results are each turned into a scaled score, taking into account whether you answered each question correctly and how difficult it was. They’re then combined.

On AUD, FAR, REG, BAR and TCP, multiple choice and simulations count for half each. On ISC, multiple choice counts for 60% and simulations for 40%.

Why there’s no reliable score calculator

Because difficulty is built into the score, two people with the same number right can get different scores. Some questions are also pretest questions that don’t count, and you can’t tell which ones they are. Any calculator that turns a percentage into a CPA score is a guess.

Our practice test uses 75% as a target, 15 out of 20. It’s a useful guide, but it isn’t the same as the real scaled score.

If you fail a section

You get a Candidate Performance Report showing how you did in each area. You can retake a failed section once you get your score, buy a new section and get a new Notice to Schedule. NASBA sets no maximum number of tries. For a Discipline section you’ll need to wait for the next testing month.

Score reviews and appeals

A score review costs $240 and checks your exam was scored correctly. It doesn’t regrade anything. An appeal costs $550 plus $100 per question, where your state allows it.

How long your passes last

Once you pass your first section, you have at least 30 months to pass the other three. That used to be 18 months. Some states, like Washington, allow 36 months. Your board sets the rule and when the clock starts, which in states like New York and Pennsylvania is the date your score is released.