The CPA Exam Passing Score (75) Explained — and Why It's Not 75%
The 75 passing score is not 75 percent correct. Here's how AICPA's scaling actually works — and what raw score you need to be safely over the line.
Most candidates assume "75 to pass" means 75 percent of questions correct. That assumption causes panic in scoring debriefs ("I got 60% — I'm dead") that often turn out to be misplaced. Here's what the 75 actually means.
The 75 is a scaled score, not a percentage
AICPA scores the CPA exam on a 0-99 scaled-score range. 75 is the passing threshold. The conversion from raw points to scaled score is not public, and it changes section-by-section based on question difficulty calibration. What we can say with confidence:
- A 75 scaled score does not mean 75% of questions correct.
- Candidates who pass typically report raw performance in the 55-70% range during practice.
- The scaled-score curve is flatter near the middle and steeper at the tails — you need more points to move from 75 to 80 than from 60 to 65.
Item response theory, briefly
AICPA uses item response theory (IRT) to score the exam. The short version: not every question is worth the same. Harder questions, calibrated by previous candidates' performance, contribute more to your scaled score than easier ones. Your ability estimate (the scaled score) reflects the difficulty of the questions you answered correctly, not just how many you got right.
The exam adapts within MCQ testlets
FAR, AUD, REG, and the discipline sections deliver MCQs in two testlets. The first testlet is medium difficulty. If you score well on it, the second testlet is harder — but worth more. If you don't, the second testlet is also medium, worth less.
Practical implication: getting harder MCQs in your second testlet is a positive signal mid-exam, not a panic signal. Many candidates misread the difficulty bump as "I'm failing."
What raw score should you target in practice?
For a comfortable margin over the 75 threshold, target:
- 70%+ on MCQ practice sets in your final two weeks of prep
- 60%+ on TBS practice (TBSs are harder; this is enough)
- Cumulative review score above 65% across all questions you've seen
If your final-week practice is sitting at 60% MCQ, you're not in safe territory yet. Push the exam if you can.
The bottom line
Stop comparing your practice percentages to the 75 threshold — they aren't the same scale. Use them as a moving average of your readiness instead. The candidates who pass aren't the ones who hit 75% in practice; they're the ones whose practice scores climbed steadily across the 6-8 weeks before the exam.
Frequently asked questions
Is 75 on the CPA exam 75 percent correct?
No. The 75 is a scaled score on a 0-99 scale. AICPA does not publicly disclose the exact raw-to-scaled conversion, but candidate-side analysis suggests you typically need somewhere around 50-60% of MCQ points and TBS points combined to land at a 75 scaled score — though this varies by question difficulty.
Are CPA exam questions weighted equally?
No. AICPA uses item response theory: harder questions are worth more than easier ones. Your scaled score depends not just on how many questions you got right, but which ones. The exam adapts within sections — answering early questions correctly tends to produce harder (higher-weighted) later questions.
How are MCQs vs TBSs weighted?
Under the 2024 Evolution blueprint, the breakdown is roughly 50% MCQs and 50% TBSs for the core sections, with some variation for the disciplines. ISC weights TBSs more heavily; BAR has more MCQs. Always check the current blueprint for your section.