The AICPA scores each CPA Exam section on a scale of 0 to 99, and 75 is the minimum passing score for every section: AUD, FAR (or FAR's updated equivalents under the current exam structure), REG, and one Discipline section. The number 75 is not a percentage of questions answered correctly; it is a scaled score that weights different question types and difficulty levels. Scores are released by NASBA according to a published target release schedule, which varies by testing window and section.
What Happens If You Fail a CPA Exam Section? Retake Rules Explained
If you fail a CPA Exam section, you receive a score below 75 and can register to retake that section as soon as the next testing window opens under Continuous Testing — there is no mandatory waiting period in most jurisdictions. You do need to pay exam and registration fees again, and you must eventually pass all four sections within your state's rolling credit window, commonly 30 months from your first passing score.
Key takeaways
- A failing score on any CPA Exam section is below 75 on the 0-99 scale set by the AICPA.
- Under Continuous Testing, candidates can retake a failed section as soon as the next testing window is available, with no fixed waiting period in most states.
- You must re-register and re-pay exam fees for each retake attempt.
- Passed sections remain valid for a rolling credit period, commonly 30 months, but the exact length is set by each state board.
- Some states impose a limited retake blackout (historically around 24-48 hours for score processing, or if you need to change testing regions) — rules vary and candidates should confirm with their own state board.
- There is no cap on how many times you can retake a failed CPA Exam section in most jurisdictions, but you must pass all four within the credit window or start losing credit for earlier passes.
Passing score75 or higher (0-99 scale)
Retake waiting periodNone required under Continuous Testing in most states; check with your NASBA-affiliated state board
Credit window to pass all 4 sectionsCommonly 30 months from first passing score; varies by state board
Retake feeFull section exam fee applies again, plus any state re-application fee
Governing bodyAICPA (exam content), NASBA (scoring/administration), individual state boards (eligibility/rules)
CPA Exam — The Uniform CPA Examination, a four-section licensing exam developed by the American Institute of CPAs (AICPA) and administered through NASBA and Prometric testing centers.
Continuous Testing — A CPA Exam administration model, implemented by NASBA, that allows candidates to retake a failed section as soon as the next testing window opens, without waiting for a fixed quarterly retest period.
Credit window — The period during which a passed CPA Exam section remains valid credit toward licensure. This period is set by individual state boards, commonly 30 months, and begins from the date of the first passed section.
NTS (Notice to Schedule) — An authorization document issued after exam registration that allows a candidate to schedule a CPA Exam section at a Prometric testing center within a specified validity period.
What score counts as a failing score on the CPA Exam?
A score below 75 on any of the four CPA Exam sections is a fail.
How soon can you retake a CPA Exam section after failing it?
In most jurisdictions, you can retake a failed section as soon as the next testing window opens, with no mandatory waiting period, because of Continuous Testing.
NASBA introduced Continuous Testing to remove the old rule that once forced candidates to wait until the start of the next testing quarter to retest. Under Continuous Testing, once you receive a score and it is a fail, you can immediately register and schedule a new exam date, as long as seats are available at a Prometric center and you complete re-registration. There can be a short administrative delay while your score is processed and your eligibility is confirmed by your state board, but this is not a fixed 'penalty' waiting period. Because retake rules are administered at the state board level, always confirm current requirements with your own state board of accountancy before scheduling.
Do you have to pay again to retake a failed CPA Exam section?
Yes, retaking a failed section requires paying the exam fee again, and possibly a new state application or registration fee.
Each attempt at a CPA Exam section is billed separately. Fee amounts and structures (application fee, registration fee, and examination fee) are set by NASBA and the individual state boards, not by the AICPA, and they vary by jurisdiction and by how many sections you register for at once. A retake is treated as a new registration cycle: you receive a new Notice to Schedule (NTS) after paying, and that NTS has its own validity period during which you must schedule and sit the exam.
Is there a limit to how many times you can retake a CPA Exam section?
Most state boards do not cap the number of retake attempts for a failed section, but you must pass all four sections within your credit window.
There is generally no rule saying 'you can only fail a section three times.' The real constraint is time, not attempt count: once you pass your first section, a credit window (commonly 30 months, depending on the state board) starts running. If you have not passed all four sections by the time that window closes on your earliest passed section, you lose credit for that section and must retake and pass it again. So repeated failures don't disqualify you outright, but they can burn through your credit window and force you to re-earn credit you already had.
Example: Example: A candidate named Priya passes AUD in January. If her state board's credit window is 30 months, she has until roughly July of the following two years to pass the remaining three sections. If she fails REG twice and doesn't pass it until after that window closes, her AUD credit expires and she must retake and pass AUD again.
Does failing a CPA Exam section affect your other passed sections?
No, failing one section does not cancel or reduce your score on sections you already passed.
Each of the four CPA Exam sections is scored and credited independently. A failed attempt at REG, for example, has no effect on a passing score you already earned in AUD. The only way a previously passed section loses validity is if your credit window (set by your state board) expires before you pass all remaining sections — not because of a later failure elsewhere.
Do all states have the same retake rules?
No, exact retake mechanics, fees, and credit window length are set by each individual state board of accountancy, so they are not identical across the US.
The Uniform CPA Examination content is the same everywhere because the AICPA writes the exam and NASBA administers scoring, but eligibility rules, credit window length, retake fee amounts, and any state-specific waiting conditions are determined jurisdiction by jurisdiction. A rule that applies in one state (for example, exact credit window length) is not guaranteed to apply in another. Always verify current retake rules directly with the specific state board where you are licensed or applying.
| Question | Typical Answer | Varies By State? |
|---|---|---|
| Passing score | 75 or higher (0-99 scale) | No — uniform across all jurisdictions |
| Mandatory waiting period to retake | None, under Continuous Testing | Minor administrative timing may vary |
| Retake fee required | Yes, full section fee again | Yes — exact amount set by state board/NASBA |
| Cap on number of retakes | No fixed cap in most states | Yes — confirm with your specific state board |
| Credit window to pass all sections | Commonly 30 months from first pass | Yes — length set by individual state board |
Common mistakes
- Assuming there's a fixed 'quarterly' waiting period to retake — this was true before Continuous Testing but is largely outdated now in most jurisdictions.
- Forgetting that retaking a section means paying the exam fee again, not just rescheduling for free.
- Believing a fail on one section lowers or invalidates a passed score on another section — it does not.
- Losing track of the credit window and letting an early passed section expire while repeatedly failing another section.
- Assuming retake rules are identical everywhere in the US instead of checking the specific state board of accountancy.
Who this is for
- Candidates who failed a CPA Exam section and want to know exactly when and how they can retest.
- Candidates planning a study and retake timeline around their state's credit window.
- Anyone confused about whether a fail affects previously passed sections.
Who may need more research
- Candidates who have not yet taken any CPA Exam section and are researching general eligibility (a different question).
- Candidates seeking guaranteed pass strategies rather than procedural retake rules.
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By Scholexo Team · Last updated 9 August 2026