From www.goingconcern.com: (US context) The Q4 2024 CPA Exam pass rates reveal significantly low percentages.
The results indicate the lowest quarterly FAR pass rate in over 15 years, raising concerns about the exam’s difficulty and the fairness of the changes following the CPA Evolution.
Critics argue that the disparities in pass rates between different sections signal a major issue that needs urgent correction, as current candidates face significant challenges compared to their predecessors.