CPA Exam Pass Rates for 4th Quarter 2016 and Final 2016 Cumulative Figures

AUD : Audit and Attestation
Q1 - 44.87%
Q2 - 48.70% (h)
Q3 - 45.30%
Q4 - 44.41% (l)

BEC : Business Environment and Concepts
Q1 - 55.40%
Q2 - 56.33%
Q3 - 57.55% (h)(H)
Q4 - 52.87% (l)

FAR : Financial Accounting and Reporting
Q1 - 44.74%
Q2 - 45.61%
Q3 - 48.07% (h)
Q4 - 43.24% (l)(L)

REG : Regulation
Q1 - 47.55%
Q2 - 49.98%
Q3 - 50.19% (h)
Q4 - 45.93% (l)

2016 Cumulative
AUD - 45.86%
BEC - 55.41% (HC)
FAR - 45.55% (LC)
REG - 48.45%

Source: AICPA

KEY
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(h) highest pass rate for section
(l) lowest pass rate for section
(H) highest overall pass rate for single quarter - all sections
(L) lowest overall pass rate for single quater - all sections
(HC) highest pass rate section - 2016 cumulative
(LC) lowest pass rate section - 2016 cumulative