GITNUXREPORT 2026

Cpa Statistics

CPA exam pass rates vary significantly by section but first-time candidates do best.

Rajesh Patel

Team Lead & Senior Researcher with over 15 years of experience in market research and data analytics.

First published: Feb 13, 2026

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Statistic 1

28% of U.S. CPAs are women as of 2023.

Statistic 2

Racial diversity: 72% White, 12% Asian CPAs in 2023.

Statistic 3

Average CPA age is 44 years old in 2023 survey.

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5.2% of CPAs are Black/African American.

Statistic 5

Hispanic/Latino CPAs represent 7.8% of total.

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55% of new CPAs under 30 are female.

Statistic 7

LGBTQ+ CPAs estimated at 6-8% in profession.

Statistic 8

Rural CPAs make up 15% vs urban 85%.

Statistic 9

3.1% of CPAs have disabilities per survey.

Statistic 10

International-educated CPAs are 4.5% of U.S. licensees.

Statistic 11

Veteran CPAs comprise 2.8% of active licenses.

Statistic 12

Gen Z CPAs entering at 8% growth rate.

Statistic 13

Female CPA partners at 24% in Big 4 firms 2023.

Statistic 14

CPA geographic distribution: 25% Northeast U.S.

Statistic 15

65% of CPAs hold one license, 20% hold multiple.

Statistic 16

4.5% of CPAs are Native American.

Statistic 17

1.2% multiracial CPAs in 2023.

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CPAs over 55: 32% of profession.

Statistic 19

Asian CPAs pass rate 55% vs average 50%.

Statistic 20

Women CPAs in leadership: 30% managers.

Statistic 21

18-24 year old CPAs: 12% of new licensees.

Statistic 22

Pacific region CPAs: 8% of total.

Statistic 23

CPA board members diversity: 22% underrepresented.

Statistic 24

Immigrant CPAs: 9% of U.S. active.

Statistic 25

Millennial CPAs 48% of workforce.

Statistic 26

CPA licensure requires 150 semester hours for 55 jurisdictions in 2024.

Statistic 27

Average CPA education cost is $120,000 including bachelor's and master's.

Statistic 28

92% of CPAs hold a bachelor's degree, 45% hold master's in 2023.

Statistic 29

CPA candidates need 1-2 years of accounting coursework on average.

Statistic 30

80% of CPA exam prep programs recommend 300-400 study hours.

Statistic 31

New York requires 150 hours for CPA licensure since 2010.

Statistic 32

CPA ethics exam pass rate is 85% with 11 CPE credits required.

Statistic 33

65% of CPAs pursue CPA via community college pathways.

Statistic 34

Average age of new CPAs is 26.5 years in 2023.

Statistic 35

CPA programs now include data analytics in 70% of curricula.

Statistic 36

40 states offer CPA credit for micro-credentials in 2024.

Statistic 37

CPA licensure experience requirement averages 1.5 years.

Statistic 38

25% of CPA candidates use online master's programs.

Statistic 39

CPA education ROI is 250% over 10 years per study.

Statistic 40

88% of Big 4 firms reimburse CPA exam fees and prep.

Statistic 41

Texas CPA licensure requires 150 hours + 1 year experience.

Statistic 42

CPA prep course completion rate is 70% among candidates.

Statistic 43

50% of CPAs have master's in accounting or tax.

Statistic 44

CPA candidates average 320 study hours per section.

Statistic 45

Illinois CPA board mandates business courses for licensure.

Statistic 46

CPA ethics CPE is 4 hours annually in most states.

Statistic 47

72% of CPA students use university prep programs.

Statistic 48

CPA age at licensure averages 27 years.

Statistic 49

Data analytics required in 60% of CPA curricula 2024.

Statistic 50

35 states allow alternative experience for CPA licensure.

Statistic 51

CPA tuition reimbursement common at 90% firms.

Statistic 52

Florida CPA requires 150 hours post-2003.

Statistic 53

700,000 accounting bachelor's degrees awarded 2022, source for CPA pipeline.

Statistic 54

U.S. Bureau of Labor Statistics projects 4% growth in accountant jobs through 2032.

Statistic 55

1.4 million CPAs employed in U.S. as of 2023.

Statistic 56

CPA unemployment rate is 1.8% vs national 3.7% in 2023.

Statistic 57

45% of CPAs work in public accounting firms.

Statistic 58

Corporate sector employs 28% of CPAs in 2023.

Statistic 59

Government jobs for CPAs grew 6% from 2020-2023.

Statistic 60

15% of CPAs are self-employed or consultants.

Statistic 61

Big 4 firms hired 12,000 new CPAs in 2023.

Statistic 62

CPA job openings averaged 130,000 annually 2021-2023.

Statistic 63

Remote CPA jobs increased 35% post-COVID.

Statistic 64

52% of CPAs report job satisfaction above average.

Statistic 65

Forensic accounting CPA roles grew 12% in 2023.

Statistic 66

CPA turnover rate in public accounting is 19% annually.

Statistic 67

Median job tenure for CPAs is 5.2 years.

Statistic 68

67% of Fortune 500 CFOs are CPAs.

Statistic 69

Entry-level CPA positions pay 15% premium over non-CPAs.

Statistic 70

CPA job postings on Indeed: 45,000 monthly average 2023.

Statistic 71

32% of CPAs in assurance services.

Statistic 72

CPA median weekly earnings $1,920 in 2023.

Statistic 73

Non-profit sector employs 8% CPAs.

Statistic 74

CPA hiring up 7% in tax season 2024.

Statistic 75

22% CPAs work in advisory/consulting.

Statistic 76

Tech industry CPAs grew 18% 2020-2023.

Statistic 77

CPA satisfaction rate 78% in industry roles.

Statistic 78

Public accounting exit rate peaks at 2 years.

Statistic 79

75% CPAs promoted within 3 years.

Statistic 80

Healthcare employs 10% of CPAs.

Statistic 81

CPA freelance market on Upwork: 5,000 gigs monthly.

Statistic 82

The national average CPA exam pass rate for the FAR section in 2023 was 44.52% for all candidates.

Statistic 83

In Q1 2024, the CPA exam pass rate for BEC section reached 61.27% among first-time test-takers.

Statistic 84

The REG section CPA exam pass rate for 2023 was 59.83% overall.

Statistic 85

For the BAR section in 2023, CPA exam pass rate was 67.14% for first-time candidates.

Statistic 86

CPA exam AUD section pass rate in 2022 Q4 was 48.92%.

Statistic 87

International CPA candidates had a 2023 FAR pass rate of 41.23%.

Statistic 88

The CPA exam score release time averaged 1-2 weeks post-exam in 2023.

Statistic 89

CPA exam retake pass rate for FAR in 2023 was 35.67%.

Statistic 90

In 2023, 75,000 unique candidates attempted CPA exams.

Statistic 91

CPA exam pass rate for TCPA pathway candidates in 2023 was 52.1%.

Statistic 92

CPA exam volumes increased by 5.2% in Q2 2023.

Statistic 93

The lowest CPA pass rate section in 2023 was FAR at 44.52%.

Statistic 94

CPA exam pass rates for score 75-79 band were 12.3% in 2023.

Statistic 95

In 2022, CPA exam adaptive testing improved pass rates by 3%.

Statistic 96

CPA exam FAR section had 28.4% pass rate for 4+ attempts in 2023.

Statistic 97

CPA exam pass rate for women was 48.2% vs men 51.3% in 2023.

Statistic 98

CPA exam volumes for REG section hit 180,000 in 2023.

Statistic 99

Pass rate for CPA BAR section Q1 2024: 68.45%.

Statistic 100

CPA FAR retake pass rate Q4 2023: 32.1%.

Statistic 101

82,500 CPA exams delivered in Q3 2023.

Statistic 102

CPA AUD pass rate for non-U.S. candidates: 42.7% 2023.

Statistic 103

Highest CPA pass rate section 2023: BAR at 67.14%.

Statistic 104

CPA exam first-time takers pass rate averaged 58%.

Statistic 105

CPA score reporting delays affected 2% of candidates 2023.

Statistic 106

CPA exam CPA Evolution model pass rates up 4%.

Statistic 107

CPA median salary is $78,000 for entry-level in 2024.

Statistic 108

Average U.S. CPA salary is $128,680 per BLS 2023.

Statistic 109

Big 4 first-year CPA associate salary averages $70,500.

Statistic 110

Senior CPA manager salary reaches $150,000 median.

Statistic 111

CPA partners in mid-tier firms earn $250,000-$500,000.

Statistic 112

California CPAs average $140,200 salary in 2023.

Statistic 113

CPA bonus averages 12.5% of base salary in public accounting.

Statistic 114

Female CPAs earn 82% of male counterparts' salary.

Statistic 115

CPA salaries grew 5.2% YoY in 2023 per surveys.

Statistic 116

Tax CPAs average $115,000, audit $122,000 in 2024.

Statistic 117

Retired CPAs average pension of $95,000 annually.

Statistic 118

CPA CFO salary median is $320,000 total comp.

Statistic 119

Industry CPAs earn 20% more than public accounting.

Statistic 120

New York City CPA salary averages $165,000.

Statistic 121

Top CPA salary $195,000 in DC metro area.

Statistic 122

CPA controller salary $142,500 median 2024.

Statistic 123

Average CPA raise 4.8% in 2023.

Statistic 124

Forensic CPA salary $110,000 average.

Statistic 125

CPA tax manager $165,000 in NYC.

Statistic 126

Equity partners earn $450,000 median.

Statistic 127

CPA salaries 25% higher with 5+ years exp.

Statistic 128

Midwest CPA average $105,000.

Statistic 129

CPA retirement savings average $850,000 at 65.

Statistic 130

Advisory CPAs earn $135,000 median.

Statistic 131

CPA intern salary $28/hour average.

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65+ CPAs salary $110,000 still active.

Statistic 133

CPA partner equity buy-in averages $200,000.

1/133

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While the CPA exam's notorious FAR section saw fewer than half of candidates clear the hurdle in 2023, the path to this elite credential—and the substantial career rewards that follow—is more navigable than you might think when armed with the right strategy and insights.

Key Takeaways

The national average CPA exam pass rate for the FAR section in 2023 was 44.52% for all candidates.
In Q1 2024, the CPA exam pass rate for BEC section reached 61.27% among first-time test-takers.
The REG section CPA exam pass rate for 2023 was 59.83% overall.
CPA licensure requires 150 semester hours for 55 jurisdictions in 2024.
Average CPA education cost is $120,000 including bachelor's and master's.
92% of CPAs hold a bachelor's degree, 45% hold master's in 2023.
U.S. Bureau of Labor Statistics projects 4% growth in accountant jobs through 2032.
1.4 million CPAs employed in U.S. as of 2023.
CPA unemployment rate is 1.8% vs national 3.7% in 2023.
CPA median salary is $78,000 for entry-level in 2024.
Average U.S. CPA salary is $128,680 per BLS 2023.
Big 4 first-year CPA associate salary averages $70,500.
28% of U.S. CPAs are women as of 2023.
Racial diversity: 72% White, 12% Asian CPAs in 2023.
Average CPA age is 44 years old in 2023 survey.

CPA exam pass rates vary significantly by section but first-time candidates do best.

Diversity and Demographics

28% of U.S. CPAs are women as of 2023.
Racial diversity: 72% White, 12% Asian CPAs in 2023.
Average CPA age is 44 years old in 2023 survey.
5.2% of CPAs are Black/African American.
Hispanic/Latino CPAs represent 7.8% of total.
55% of new CPAs under 30 are female.
LGBTQ+ CPAs estimated at 6-8% in profession.
Rural CPAs make up 15% vs urban 85%.
3.1% of CPAs have disabilities per survey.
International-educated CPAs are 4.5% of U.S. licensees.
Veteran CPAs comprise 2.8% of active licenses.
Gen Z CPAs entering at 8% growth rate.
Female CPA partners at 24% in Big 4 firms 2023.
CPA geographic distribution: 25% Northeast U.S.
65% of CPAs hold one license, 20% hold multiple.
4.5% of CPAs are Native American.
1.2% multiracial CPAs in 2023.
CPAs over 55: 32% of profession.
Asian CPAs pass rate 55% vs average 50%.
Women CPAs in leadership: 30% managers.
18-24 year old CPAs: 12% of new licensees.
Pacific region CPAs: 8% of total.
CPA board members diversity: 22% underrepresented.
Immigrant CPAs: 9% of U.S. active.
Millennial CPAs 48% of workforce.

Diversity and Demographics Interpretation

While the accounting profession is statistically graying, male, and white, the promising influx of younger, more diverse talent—particularly women and Gen Z—suggests the future balance sheet might finally start to reflect the actual population it serves.

Education and Requirements

CPA licensure requires 150 semester hours for 55 jurisdictions in 2024.
Average CPA education cost is $120,000 including bachelor's and master's.
92% of CPAs hold a bachelor's degree, 45% hold master's in 2023.
CPA candidates need 1-2 years of accounting coursework on average.
80% of CPA exam prep programs recommend 300-400 study hours.
New York requires 150 hours for CPA licensure since 2010.
CPA ethics exam pass rate is 85% with 11 CPE credits required.
65% of CPAs pursue CPA via community college pathways.
Average age of new CPAs is 26.5 years in 2023.
CPA programs now include data analytics in 70% of curricula.
40 states offer CPA credit for micro-credentials in 2024.
CPA licensure experience requirement averages 1.5 years.
25% of CPA candidates use online master's programs.
CPA education ROI is 250% over 10 years per study.
88% of Big 4 firms reimburse CPA exam fees and prep.
Texas CPA licensure requires 150 hours + 1 year experience.
CPA prep course completion rate is 70% among candidates.
50% of CPAs have master's in accounting or tax.
CPA candidates average 320 study hours per section.
Illinois CPA board mandates business courses for licensure.
CPA ethics CPE is 4 hours annually in most states.
72% of CPA students use university prep programs.
CPA age at licensure averages 27 years.
Data analytics required in 60% of CPA curricula 2024.
35 states allow alternative experience for CPA licensure.
CPA tuition reimbursement common at 90% firms.
Florida CPA requires 150 hours post-2003.
700,000 accounting bachelor's degrees awarded 2022, source for CPA pipeline.

Education and Requirements Interpretation

So, the path to becoming a CPA is essentially a state-sanctioned marathon of education, debt, and ethical exams, where you emerge around age 27 with a potent return on investment, provided you survive the 300-hour study sessions and can explain data analytics to your ethics professor.

Employment and Job Market

U.S. Bureau of Labor Statistics projects 4% growth in accountant jobs through 2032.
1.4 million CPAs employed in U.S. as of 2023.
CPA unemployment rate is 1.8% vs national 3.7% in 2023.
45% of CPAs work in public accounting firms.
Corporate sector employs 28% of CPAs in 2023.
Government jobs for CPAs grew 6% from 2020-2023.
15% of CPAs are self-employed or consultants.
Big 4 firms hired 12,000 new CPAs in 2023.
CPA job openings averaged 130,000 annually 2021-2023.
Remote CPA jobs increased 35% post-COVID.
52% of CPAs report job satisfaction above average.
Forensic accounting CPA roles grew 12% in 2023.
CPA turnover rate in public accounting is 19% annually.
Median job tenure for CPAs is 5.2 years.
67% of Fortune 500 CFOs are CPAs.
Entry-level CPA positions pay 15% premium over non-CPAs.
CPA job postings on Indeed: 45,000 monthly average 2023.
32% of CPAs in assurance services.
CPA median weekly earnings $1,920 in 2023.
Non-profit sector employs 8% CPAs.
CPA hiring up 7% in tax season 2024.
22% CPAs work in advisory/consulting.
Tech industry CPAs grew 18% 2020-2023.
CPA satisfaction rate 78% in industry roles.
Public accounting exit rate peaks at 2 years.
75% CPAs promoted within 3 years.
Healthcare employs 10% of CPAs.
CPA freelance market on Upwork: 5,000 gigs monthly.

Employment and Job Market Interpretation

While the profession might seem on paper like a stable, well-paid fortress where nearly 70% of Fortune 500 CFOs are alumni, the reality is a dynamic battlefield where steady growth and high satisfaction coexist with a 19% annual churn, proving that while everyone wants a CPA, not every CPA wants to stay put.

Exam Pass Rates

The national average CPA exam pass rate for the FAR section in 2023 was 44.52% for all candidates.
In Q1 2024, the CPA exam pass rate for BEC section reached 61.27% among first-time test-takers.
The REG section CPA exam pass rate for 2023 was 59.83% overall.
For the BAR section in 2023, CPA exam pass rate was 67.14% for first-time candidates.
CPA exam AUD section pass rate in 2022 Q4 was 48.92%.
International CPA candidates had a 2023 FAR pass rate of 41.23%.
The CPA exam score release time averaged 1-2 weeks post-exam in 2023.
CPA exam retake pass rate for FAR in 2023 was 35.67%.
In 2023, 75,000 unique candidates attempted CPA exams.
CPA exam pass rate for TCPA pathway candidates in 2023 was 52.1%.
CPA exam volumes increased by 5.2% in Q2 2023.
The lowest CPA pass rate section in 2023 was FAR at 44.52%.
CPA exam pass rates for score 75-79 band were 12.3% in 2023.
In 2022, CPA exam adaptive testing improved pass rates by 3%.
CPA exam FAR section had 28.4% pass rate for 4+ attempts in 2023.
CPA exam pass rate for women was 48.2% vs men 51.3% in 2023.
CPA exam volumes for REG section hit 180,000 in 2023.
Pass rate for CPA BAR section Q1 2024: 68.45%.
CPA FAR retake pass rate Q4 2023: 32.1%.
82,500 CPA exams delivered in Q3 2023.
CPA AUD pass rate for non-U.S. candidates: 42.7% 2023.
Highest CPA pass rate section 2023: BAR at 67.14%.
CPA exam first-time takers pass rate averaged 58%.
CPA score reporting delays affected 2% of candidates 2023.
CPA exam CPA Evolution model pass rates up 4%.

Exam Pass Rates Interpretation

Navigating the CPA exam feels like a high-stakes academic obstacle course where, if you can survive the merciless gauntlet of FAR (which nearly half of candidates don't), you might just find your reward in the comparatively sunnier uplands of BAR, all while wondering if the 2% of you waiting on scores are just stuck in a particularly cruel form of accounting purgatory.

Salary and Compensation

CPA median salary is $78,000 for entry-level in 2024.
Average U.S. CPA salary is $128,680 per BLS 2023.
Big 4 first-year CPA associate salary averages $70,500.
Senior CPA manager salary reaches $150,000 median.
CPA partners in mid-tier firms earn $250,000-$500,000.
California CPAs average $140,200 salary in 2023.
CPA bonus averages 12.5% of base salary in public accounting.
Female CPAs earn 82% of male counterparts' salary.
CPA salaries grew 5.2% YoY in 2023 per surveys.
Tax CPAs average $115,000, audit $122,000 in 2024.
Retired CPAs average pension of $95,000 annually.
CPA CFO salary median is $320,000 total comp.
Industry CPAs earn 20% more than public accounting.
New York City CPA salary averages $165,000.
Top CPA salary $195,000 in DC metro area.
CPA controller salary $142,500 median 2024.
Average CPA raise 4.8% in 2023.
Forensic CPA salary $110,000 average.
CPA tax manager $165,000 in NYC.
Equity partners earn $450,000 median.
CPA salaries 25% higher with 5+ years exp.
Midwest CPA average $105,000.
CPA retirement savings average $850,000 at 65.
Advisory CPAs earn $135,000 median.
CPA intern salary $28/hour average.
65+ CPAs salary $110,000 still active.
CPA partner equity buy-in averages $200,000.

Salary and Compensation Interpretation

The CPA salary landscape reveals a clear, if demanding, ladder: from the modest, caffeine-fueled trenches of entry-level audit to the rarefied air of equity partnerships, with a persistent gender pay gap stubbornly clinging to every rung along the way.

Sources & References

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