- Explain how a section score is built from scaled MCQ and TBS scores
- Identify the MCQ and TBS weighting for each section
- Determine when a score is likely to be released and when a retake is allowed
- Correct common misreadings of the score report
The scale and the passing score
The AICPA scores the Uniform CPA Examination. Scores are reported on a scale from 0 to 99, and you must score at least 75 to pass a section. The AICPA states that scores are not curved and that the total score does not represent a percentage correct. A 75 is a scaled score, not 75% of the questions.
Under UAA Model Rule 5-6, the state board receives advisory grades from the examination provider, reviews and may adopt them, and reports official results. The candidate must attain the uniform passing grade set through a psychometrically acceptable standard-setting procedure and approved by the board.
How a section score is built
The AICPA describes the total score as a weighted combination of scaled MCQ and TBS scores. The scaled scores come from formulas that account for whether each question was answered correctly and its relative difficulty. Two candidates with the same number of correct answers can receive different scores if they answered questions of different difficulty.
The weights come from the Blueprints:
| Section | MCQ weight | TBS weight |
|---|---|---|
| AUD, FAR, REG | 50% | 50% |
| BAR, TCP | 50% | 50% |
| ISC | 60% | 40% |
For five of six sections, the simulations count as much as all the multiple-choice questions combined, even though there are only six to eight of them. On FAR, 7 TBSs carry the same weight as 50 MCQs.
Score release
After you test, the exam data goes to the AICPA for scoring and quality review. NASBA states that the AICPA controls the scoring and score release timeline. The AICPA sends results to NASBA, which processes and posts them for participating jurisdictions; neither NASBA nor a board can release a score before receiving the official results from the AICPA.
The AICPA reports that Core scores are typically released in one to two weeks and Discipline scores about six weeks after each Discipline testing window closes. NASBA publishes target release dates; for example, its 2026 table lists a September 11 target for Discipline sections taken July 1-31 and December 15 for October 1-31. Treat these as targets, not promises.
Retakes
Under continuous testing there is no fixed limit on attempts. NASBA's FAQ says the only limit on how many times you can take a section is the time it takes to receive a score. UAA Model Rule 5-7(b) states the rule: a candidate shall not retake a failed section until notified of the score for the most recent attempt of that section.
Misreadings to avoid
- "I got 74, so I missed one question." The scale is not a count of correct answers.
- "MCQs are most of the section, so I can skim simulations." Outside ISC, TBSs are half the score.
- "My friend got her score, so mine is late." Core targets depend on when the AICPA receives your exam data file, so two candidates who tested a few days apart can land in different release batches.
Supervisors should build the score delay into staffing: a Discipline candidate who sits in the first week of the window waits about ten weeks for a result (the rest of the window plus about six weeks). The exam sections guide covers retake planning in more detail.
Why weighting changes the outcome
This is a simplified illustration. The AICPA does not publish its conversion formulas, so the component values below are hypothetical scaled values on the 0-99 scale.
Jordan Kim sits for TCP and ISC. On both sections his hypothetical scaled MCQ component is 80 and his scaled TBS component is 68.
TCP (50/50): 0.50 x 80 + 0.50 x 68 = 40 + 34 = 74. Below 75: fail.
ISC (60/40): 0.60 x 80 + 0.40 x 68 = 48 + 27.2 = 75.2, reported as a whole number at or above 75: pass.
Same component performance, different results, because ISC weights MCQs at 60%. Now flip it for TCP: if Jordan raises his TBS component from 68 to 72 with the same MCQ result, TCP becomes 0.50 x 80 + 0.50 x 72 = 40 + 36 = 76, a pass. Conclusion: on the 50/50 sections, four points of simulation performance moved the total two points, enough to cross 75. Simulation practice is where most candidates find their margin.
Self-check
Answer each question before you open the answer.
Does a score of 75 mean the candidate answered 75% of the questions correctly?
Show answer
No. The AICPA states the total score is a weighted combination of scaled scores that reflect question difficulty and does not represent a percentage correct.
What are the MCQ and TBS weights in ISC, and how do they differ from FAR?
Show answer
ISC weights MCQs 60% and TBSs 40%. FAR, like the other sections, weights them 50% each.
Under the UAA Model Rules, can a candidate retake a failed section before the score for that attempt is released?
Show answer
No. Model Rule 5-7(b) bars a retake of a failed section until the candidate has been notified of the score for the most recent attempt.
About how long after the window closes are Discipline scores released?
Show answer
About six weeks, according to the AICPA, while Core scores typically come in one to two weeks. The AICPA controls the release timeline, and NASBA publishes target dates, not guarantees.
Use it on the file
- GuideCPA Exam Sections After CPA Evolution: Core and Discipline, Format, Scoring and Retakes
- GuideHow to Become a CPA: Education Paths, Experience, the Exam, Ethics and Licensure
- LessonThe credit window: how the 30-month rolling period works
Sources
- AICPA & CIMA, Learn more about CPA Exam scoring and pass rates
- NASBA, CPA Exam score information and target score release dates
- AICPA & CIMA, The new CPA Exam, two years in
- NASBA/AICPA, Uniform Accountancy Act Model Rules (January 2024), Rules 5-3 to 5-8
Standards are paraphrased from the primary sources listed above; read the source before relying on a requirement. This lesson is training material, not professional advice. Report an error