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2022 CPA Exam Pass Rates


The AICPA releases the pass rates for each section of the CPA exam on a quarterly basis. The results for 2022 by quarter (as released) are shown in the table below:

The table below provides the 2021 pass rate information by quarter.

Observations by Universal CPA

AUD: AUD continued to decline from an average pass rate of ~48% in 2021 to 46.4% in Q1’22. This trend continues to support the narrative that candidates must be able to analyze information and that AUD CANNOT be memorized. Candidates must be able to evaluate whether a misstatement is material and propose an adjusting journal entry if necessary. You should continue to focus heavily on evaluating misstatements and proposing adjusting journal entries (Yes, even in AUD!).

BEC: BEC declined from an average of 61.9% in 2021 to 57.3% in Q1’22. IT continues to surprise candidates, but it is difficult to study for as the type of IT topics testes can be unpredictable. It’s unclear how many of the IT questions are pretest questions. The Universal team continues to incorporate IT topics into the course that have been catching candidates by surprise.

FAR: We saw a slight increase from an average of 44.5% in 2021 to ~45.0% in Q1’22. FAR still has the lowest pass rate and will likely continue on that trend due to the amount of information that is testable. To pass FAR, it’s all about simplifying every concept using your mental map so that you can repeat those steps on exam day!

REG: After averaging 59.9% in 2021, there was the littlest of movement in Q1’22, which had a pass rate of ~60.0%. REG continues to focus heavily on basis, but you can’t forget about business law!

How does this impact candidates?

As a candidate, take note of the pass rate information, but use it to fuel your internal motivation to be one of the candidates that passes the exam. If you put in the time and effort, you will get this done! If you are looking for a different way to study for the CPA exam, give Universal CPA a try. We’re the only full review course that combines visual learning + video explanations for every question. This approach helps you learn a step-by-step approach that you can use on exam day when you are feeling the pressure!

You can sign up for 7-day free trial here. Learn more about the Universal CPA packages and pricing here.

Universal CPA was created for the modern day CPA candidate. We are only successful if you find success, so let’s get this done together!


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