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CPA
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Who can become a CPA?
Permission to the CPA examination
Failure rates
Core contents of the CPA exam
Home  >>  CPA  >>  How to become a CPA  >>  Failure rates
Failure rates
The examination is passed, if the candidate scores more than 75 % of the credits. If you pass two sections and score at least half of the credits in the other examination areas, you can repeat the exam in these two areas. If less than half of the credits were scored, the examination has to be entirely repeated.

The failure rates are principally dramatic, and thus only about 10 % of all candidates pass all four areas in the first run. However, this is also a result of the fact that the examination can be repeated numerous times and the examination fees are not excessively high. Therefore, particularly Americans just “give it a shot” and are not well prepared.

The past couple of years showed that also foreign candidates pass the examination quite successfully. Several German candidates were even among the “State Top 20”, in one case even first. Yet, the preparation ought to be taken seriously, since otherwise this can lead to an unsuccessful result – from experience.