The Uniform CPA CPA Certification examination is scored on a scale of 0-99. The score does not refer to a percentage of questions answered correctly.
To pass the Examination, it is necessary to score 75 or higher.
Scoring by Section
In three of the sections-Auditing and Attestation (AUD), Financial Accounting and Reporting (FAR), and Regulation (REG)-the multiple-choice testlets make up 70% of the score and the simulations make up the additional 30% of the score. Of that 30%, 10% is for the written communication and the additional 20% is for the rest of the simulation.
In the Business Environment and Concepts (BEC) section, 100% of the score is based on the multiple-choice testlets.
In the Auditing and Attestation (AUD), Financial Accounting and Reporting (FAR), and Regulation (REG) sections, separate scores are created for the multiple-choice testlets, the written communication from the simulations, and the rest of the simulation. Those scores are then weighted according to the percentages above and added together to create a total score for each section.
Scoring on all parts of the Examination is automated except for the written communication component of the simulations. In some cases, the written communications are scored by a network of readers (all of whom are CPAs). In other cases, they are scored using automated means.
Scores are not adjusted for candidates who experience troubles while taking the Examination. Very rarely, candidates are allowed to retake the Examination for free if a serious technical difficulty occurred during testing.
Scores for Different Tests
Not all candidates receive the exact same Examination. The scoring process makes use of statistical measures to ensure that Examination scores are equivalent for different Examinations.
Unscored Pretest Questions
All Examinations include pretest questions that are used solely for collecting data. Pretest questions are not included as part of the candidate’s score.