While passing still depends largely on how well prepared you are, you should still be aware of the way your environment affects you and craft your study plan in a way that gives you every possible advantage. Still, walking through this reasoning is important because there are critical factors for candidates to consider outside of the CPA Exam itself. Recent graduates who began the testing process as a student are largely able to complete the testing process by the end of Q3, and so arenвЂ™t contributing to the average in Q4.ДЄccounting coursework overlaps with many CPA Exam topics, so current and recent students tend to perform well on the exam.

Q4 (October-December)В pass rates could be low due to the holiday season, much like Q1. This sets them up to do very well when they sit in Q3. There are very few holidays during that time, and many students probably want to finish so they donвЂ™t have to study during the holidays later in the year. Students who graduate in May have all summer to study for the next section. Q3 (July-September) is a perfect time for college graduates to take a section of the CPA Exam. While they do pass at a high rate, they are not quite as prepared as they might have been in Q3. They donвЂ™t have much time to study immediately after classes end, so most likely they have been studying while classes were in session. Q2 (April-June) is the first chance most college graduates have to take a CPA Exam section. Pair this with the fact that Q1 comes right after the holiday season, another time candidates probably find poorly suited for studying, and fewer people end up passing. People who work full-time probably find it hard to keep up with studying, so it falls by the wayside. Q1 (January-March) is the start of the busy season for tax accountants. When is the best time to take the CPA Exam?

Pass rate for cpa study material