CPA Scaled Score – What is the pass mark?

How to understand your practice exam performance

We often get asked questions like: ‘What is the pass mark for the practice exams?’, ‘What is the pass mark for the CPA Program exams?’ and ‘How does the CPA Program exam differ to the Guided Learning practice exams?’

Using your practice exam result (multiple choice questions only), we can provide you with an estimated grade range based on how candidates who received the same Practice Exam 1 score performed on their CPA Program exam.

The average result and estimated grade range for each subject is shown in the tables below (except Digital Finance, as this is the first semester for that subject).

There are some things you’ll need to consider when you receive your practice exam score:

  • The comparison score is not a guarantee you will receive your desired grade at the end of the semester. It is just a helpful guide.
  • It is only based on the MCQs. For subjects with ERQs, if you didn’t complete the MCQs in the appropriate time frame or skipped the extended-response questions, this distorts your result.
  • The practice exams help you evaluate your level of knowledge at a point in time but won’t measure the continued revision, preparation and study you, or other candidates, may  do before the final exam.
  • Results will be distorted if you have done the practice exam before, if you guessed the answers, or if you used the study guide PDF to search the answers.
  • CPA Program exams are confidential and hosted by Pearson VUE, so practice exams won’t mirror your exam-day content or functionality, nor determine your final exam result.
  • Stress, anxiety or panicking may also affect your performance in your CPA Program exam.

The average result and estimated grade range for each core subject is shown below.

The MCQ result column shows the practice exam result for candidates. The other columns showed the percentage of candidates who achieve each result. 

 

CORE SUBJECTS:

Ethics & Governance (out of 63 MCQ Marks)

Average MCQ result for Practice Exam 1: 43 / 63

Average MCQ result for Practice Exam 2: 43 / 63

A significant majority of people who scored under 27 / 63 on the MCQ portion of the practice exam did not pass the CPA Program exam.

There were not enough candidates who scored above 60 to generate a valid analysis. If you get above 60 you should be quite confident.

 

Financial Reporting (out of 44 MCQ marks)

Average MCQ result for Practice Exam 1: 26 / 42* (Based on S1 2023)

Average MCQ result for Practice Exam 2: 26 / 42* (Based on S1 2023)

*Note that prior to S2 2023 the MCQ section of the Practice exams and final CPA Program exam was worth a total of 42 marks (The MCQ section is now worth 44 marks)

A significant majority of people who scored under 13 / 42* on the MCQ portion of the practice exam did not pass the CPA Program exam.

 

Strategic Management Accounting (out of 52 MCQ marks)

Average MCQ result for Practice Exam 1: 32 / 52

Average MCQ result for Practice Exam 2: 35 / 52

The majority of people who scored under 20 / 52 on the MCQ portion of the practice exam did not pass the CPA Program exam.

The majority of people who scored over 45 received a Distinction or HD. (There is not a large enough data set to present a full analysis).

 

Global Strategy & Leadership (out of 68 MCQ marks)

Average MCQ result for Practice Exam 1: 41 / 68

Average MCQ result for Practice Exam 2: 38 / 68

The majority of people who scored under 26 / 68 on the MCQ portion of the practice exam did not pass the CPA Program exam.

There is not a large enough data set to present a full analysis for those who scored over 60, but you should feel confident if you score in this range.

 

ELECTIVE SUBJECTS:

Advanced Audit and Assurance (out of 90 MCQ marks)

Average MCQ result for Practice Exam 1: 58 / 90

Average MCQ result for Practice Exam 2: 56 / 90

 

Australia Taxation – Advanced (out of 53 MCQ marks)

Average MCQ result for Practice Exam 1: 34 / 53

Average MCQ result for Practice Exam 2: 33 / 53

 

Australia Taxation (out of 50 MCQ marks)

Average MCQ result for Practice Exam 1: 29 / 50

Average MCQ result for Practice Exam 2: 32 / 50

 

Contemporary Business Issues (out of 75 MCQ marks)

Average MCQ result for Practice Exam 1: 45 / 75

Average MCQ result for Practice Exam 2: 49 / 75

 

Financial Risk Management (out of 70 MCQ marks)

Average MCQ result for Practice Exam 1: 45 / 70

Average MCQ result for Practice Exam 2: 46 / 70

 

Digital Finance (out of 71 MCQ marks)

Average MCQ result for Practice Exam 1: 33 / 71

Average MCQ result for Practice Exam 2: 36 / 71

There were not enough candidates who scored about 63 to generate a valid analysis (but you can be confident that if you score between 63 and 71 you are going to perform well in the final exam).

Want to know more about scaled scores?

Here is a short video that explains a bit about it.

We also strongly advise you to focus hard on mastering the CPA study guide materials, rather than figuring out what a minimum pass might be.

 

Is a passing score of 540 / 900 the same as 50%?

No. The CPA scaled score is definitely not a percentage of the number of correct answers you achieved, and 50% is not the pass mark in your CPA exam.

Calculating a CPA pass mark percentage

 

Why isn’t there a simple ‘CPA pass mark’ so I know what to aim for?

The pass mark for the CPA Program exams is a scaled score of 540. As CPA Australia create multiple versions for their exams each semester, they use scaled scoring that equates exam results across different exam versions. This approach provides a fair, equivalent score and reflects the performance of a candidate more accurately than a percentage of the numerical raw exam score. The scaled score pass mark of 540 has been set as the minimum score required to demonstrate the required competency – that is, the pass mark is based on a determination of the minimum level of knowledge and skills that candidates must acquire to become competent practitioners in the field.

CPA Australia have multiple exams for each subject to protect the integrity of the exams. Each exam may have a slightly different level of difficulty – so 45% in one version of the exam may be the same as 60% in another version. Therefore, scaling helps adjust the results so that each student receives a fair grade. This is why you can’t just give someone a percentage CPA pass mark.

Put simply, a CPA exam with harder questions will need a lower number of correct answers to achieve a pass. If it is an easier exam, you will need to get more answers correct to pass your CPA exam.

CPA Australia make it very clear that a scaled score of 540 is not 67.5%. (This would be very bad mathematics – because the scale is between 100 and 900 not 0 and 900).

Regards,

Courtney Clowes

knowledgequity.com.au

 

September 25, 2023

108 responses on "CPA Scaled Score - What is the pass mark?"

  1. Hi,

    Im doing SMA. I done one practice exam with 60 MCQs. what is the ideal mark? Iv got 40 out of 60

    Thank you.

  2. Hi Dineesha, We haven’t got an estimated pass mark for only the MCQs, you also need to do the written responses to get a combined result that we compared against your scaled score. Based on our analysis,
    Getting less than 48: scaled scores hover around the low 500s.
    48 – 52: Borderline pass (i.e. don’t be confident with this – do more study. Scaled score of around 542 – 553. 
    53 – 61: Scaled score of around 550 – 565 (but – be careful, not everyone gets through with this result…keep studying). 
    62-65: Usually leads to a strong pass (around 570) or a credit (of around 600 scaled score)
    65-73: Usually leads to a distinction…(but note my warning above…)
    >73: Good chance of an HD (Scaled score around 650 – 750).

  3. Hi Courtney,
    Is there an analysis of the exam mark to scaled score for FR?
    Thanks

  4. Some guidance (but not guarantee)

    <20: Low fail (Scaled score around 460 - 500)

    20 – 25 Fail (Scaled score around 500 – 520)
    26 – 29 Borderline fail (Scaled score around 539)

    30 – 35: Usually a pass (but not always…be careful)

    36 – 40: Moving towards a credit (scaled score around 615 – 640)

    40 – 43: Distinction territory (640 to about 675 scaled score)

    44 – 50: High Distinction (around 675 scaled score)

    55 +: High Distinction (around 780 scaled score).

  5. Hi Courtney,

    I’ve done one of the AAA practice exams with a score of 63/90. What would the ideal mark be?

    Thanks in advance

  6. For AAA:

    Some guidance (but not guarantee)

    Fail: <48 (scaled score of 480 – 519)

    Borderline Fail: 48 – 53 (scaled score of 520 – 539)

    50/50 either way: 54 (scaled score of 539/540)

    Borderline Pass: 55 – 57 (Scaled score of 540 – 569) (most people here pass, but quite a few do not)

    High Pass: 58 – 62 (Scaled score of 570 – 629)

    Credit: 63 – 66 (Scaled score of 630 – 644) Distinction: 67 – 70 (Scaled score of 645 – 679) High Distinction: > 71 /
    90 (Scaled score of 680 +)

  7. Hi Countney,

    What’s the marks range for E&G?

    Thank you.

  8. Some guidance (but not guarantee) based on our practice exams (out of 85 marks)

    < 37: Low Fail. 
    38 – 46: Fail.

    47 -52: Borderline…fail (some make it through)

    53 – 60: borderline…pass (i.e. usually students pass in this category but quite a few don’t)

    60 – 65: High Pass / Credit

    66-70: Distinction

    >70: Usually a High Distinction.

  9. Hi Courtney,

    Can you please give an analysis for passing rate for the Advanced Taxation ?

    thank you
    Elaine

  10. For Advanced Taxation:

    <21: fail

    21 – 24: Borderline Pass / Fail (about 50% fall into each category – so please, do some extra revision)

    25 – 29: Pass (but some people don’t make it through – be careful)

    30 – 33: Credit (some will get a distinction or HD here)

    >33: Distinction or High Distinction

  11. Can anyone please suggest passing mark for GSL (New exam format).
    Thank you

  12. Last semester everyone who scored over 50 / 80 on our practice exams achieved a CPA Pass. Most students who scored over 40 also received a pass (so not everyone). So, to be ‘confident’ we recommend a 50, but a 40 is usually good enough.

  13. Thank you Courtney for your prompt reply.
    Will that be same for CPA exam.

  14. CPA have different pass marks for different versions of the exam. They have around 6 different exam papers, and so some will be harder, and some will be easier. So, they set a lower pass mark on the harder paper. This is why we provide a comparison of what to expect, so you can estimate whether you will get a pass based on your practice exam result.

  15. Hi Courtney. Any predictions on the new advanced tax analysis?

  16. Hi – although we can’t predict what it will look like, we think that based on the content it will be a tough exam, but the pass mark will not be set very high. A similar thing happened with the GSL exam changed – the overall pass mark was much higher than usual.

  17. Thanks a lot Courtney for the quick reply. Also, do you have an approx. passing analysis for financial risk management as well? Little urgent. Thanks 🙂

  18. <40: Fail
    40 – 42: Borderline pass / fail (about 50% fall into each category – so please, do some extra revision)
    43 – 50: Pass (but some people don’t make it through – be careful)
    51 – 59: Credit (some will get a distinction or HD here)
    >60: Distinction or High Distinction
    Regards, Courtney

  19. Hi what would be the scaled score for 61 in Gsl?

    • Hi – the scaled scores for each subject are in the PDF that goes with the Exam preparation webinar (you will find this in the weekly webinars unit. Let me know if you have trouble finding it.
      Regards, Courtney

  20. Hi, can I know what is the exam passing mark for FR?

    Thanks.

    • Hi Irene,

      There is no ‘pass mark’ for any of the CPA exams. It is a scaled score based on a minimally competent candidate.

      We have previously provided a scaled score comparison (so if you do the practice exam you can see what others before you have achieved in the CPA exam). But, it is a new study guide this semester, so we cannot be sure how accurate our past analysis was when estimating this. Here is the previous analysis:
      Some guidance (but not guarantee)

      <20: Low fail (Scaled score around 460 - 500)

      20 – 25 Fail (Scaled score around 500 – 520)
      26 – 29 Borderline fail (Scaled score around 539)

      30 – 35: Usually a pass (but not always…be careful)

      36 – 40: Moving towards a credit (scaled score around 615 – 640)

      40 – 43: Distinction territory (640 to about 675 scaled score)

      44 – 50: High Distinction (around 675 scaled score)

      55 +: High Distinction (around 780 scaled score).

      Regards, Courtney

  21. Hi Courtney,

    Currently doing Australia Taxation.

    Could you please tell me what the estimated marks are for this subject (don’t think anyone has asked this yet).

    Thanks.

  22. Hi,
    I’m giving the first paper under MOU of CPA Australia with ICAI (India) of GSL. we are supposed to give only 2 paper – GSL and Better Practice in Governance and Accountability. How much we need to score to pass both the exams?

    • Hi Shaily,
      I am not familiar with Better Practice in Governance and Accountability, so I cannot help with this.

      For GSL, CPA do not publish a pass mark. The best thing you can do to get a comparison is to use the Practice Exams for feedback. You can compare your result to the average, and if you are above average then you are on track for a pass, because the pass rate is about 80%. Just make sure you are not in the bottom 30 – 40% to be sure.

      Regards, Courtney

  23. Hi Courtney, I am able to score 70% in GSL practice exam 1, what’s the estimated scaled score comparison for actual CPA exam? Thank you so much

    • Hi Widdy,

      We don’t have a scaled score estimate this semester with the new exam format, as they haven’t been run before. One thing we are doing this semester instead of a ‘scaled score comparison’ is ‘compare yourself to the average’. Once there is a large data set we can compare this to the pass percentages (lets say 80% of candidates pass – then the top 80% are roughly on track, and we can set the pass mark estimate somewhere around that).
      Regards, Courtney

  24. Thank you Courtney. Any update on the estimated timeframe if the average data will be published ?

    • In about a week there will be enough data for this to be available. You can access it by going back to the practice exam and clicking on the ‘graph’ icon, which shows you this.

      Regards, Courtney

  25. Hi Courtney.
    How about FRM practice exams – 2 scaled score?

    Regards
    Yan

  26. Hi, What’s the marks range for E & G? I got 31 out of 50 in the practice exam 1. Is there any chance for me?

    • Hi Monika,
      there is a table in the post that shows the estimated result based on your score in practice exam 1 – so you can check against that and get an estimate of how you are going.

      Regards, Courtney

  27. Thanks Courtney, That table shows out of 85 marks for E & G.

  28. Hi Courtney,
    I am planning to take SMA first. As a new student to the CPA program, Am i supposed to concentrate on the study guide which is provided or any other resource? Also can you suggest me a strategy to get started learning SMA??

    • Hi Sheby,
      The study guide is the whole focus of the exam. Nothing else is examinable, so yes, you should know it inside out. The best way to learn it is to start reading it, and also watch the video tutorials that go along with it to help guide you through. Check out our free resources for SMA from 20 May to get a headstart on semester. Just sign up via our website after the CPA exam period finishes in a few weeks.
      Regards, Courtney

  29. Hi Courtney,
    How about AT practice exam – 2 scaled score?
    Thanks
    Man

  30. Hi Courtney,
    How about ATA and CBI practice exam – 2 scaled score? Thanks

  31. Hi Courtney, I appeared for my GSL exam in Sem 1 2020 and I failed. It was very hear breaking and terrible feeling. Don’t want to have such feeling ever in my life again. I would really appreciate if you could reply to this comment. I got 525/900 and the passing grade was 540/900. How do i interpret this result? Was i very close to passing i.e may be missed it by a question or two. If it was that close, its more heart breaking as it will cost me more money and six months of agony till Dec. I am very determined to answer all my questions right next time. Appreciate, if you can help me assess my score. Thanks in advance for your reply. Looking forward to your reply.

    • Hi Lakshmi,
      It can feel very frustrating after all that hard work – especially after such a crazy semester with lock-downs, extended study time, and the pressure of everything that has happened It is hard to estimate exactly but 525 is several marks off 540, because other candidates have scored 529, 530, 535, and 539. The best way to get a clearer picture of how you went is to review your practice exam scores. I can help give you some feedback here, if you you email Help@KeQ.com.au

      Let me know your practice exam scores and the dates you did them compared to your CPA exam – this is a good starting point.
      Regards, Courtney

  32. Hi Courtney, what does credit mean? Can understand Pass / Fail / Distinction. I am presuming Credit is higher than pass as it comes after pass. Since it comes in between pass and distinction, i would assume it is a passing score but not distinction. somewhere between the two.

  33. Hi Courtney,

    Could you confirm if the exam structure followed for Sem1 2020 (2 hours / 100 MCQs) will be followed even in Sem2 2020?

    Regards,
    Shruti

  34. Hi Shruti,
    The exam structure is reverting back to the normal 3.25 hour exam as per 2019. Please review the Essentials webinar in Guided Learning (in the webinars tab) for a detailed breakdown of the structure of each subject.

    Regards, Courtney

  35. Hi Courtney,

    This semester I’ve got 2 subject, SMA & CBI! I had SMA last semester but unfortunately I failed and I decided to take 2 this semester as I’m not working now and just want to get my study done.
    I really want to pass both this subjects this semester, please give me an advise that would help me in achieving my goal.

    Kind Reagards,
    Pari

  36. when will the FR written answers be marked and will you then provide a scaled score incorporating those marks? thanks

    • Hi David,
      You need to mark your own written answers against the suggested solution and use the marking guide there to get your overall score. We won’t be updating the scaled score to reflect this because we don’t have a complete data set.
      Regards, Courtney

  37. Hi Courtney,
    How about ATA practice exam scaled score?
    Thanks

  38. Hello One of my questions wouldnt save the answer I have it in word document where do I sent it to?

  39. wow these results are not very strong pretty much across all subjects (with the exception of a few). this is worrying

  40. Hi Courtney,

    I just completed the Practice Exam 1 of GSL and I got 46/68. Can you please let me know the mark scale as the result doesn’t include ERQ? In addition, am I going to have a mark for my ERQ? Thank you in advance

    Regards
    Leo

    • Hi Leo,
      The mark scale is out of 68 as it doesn’t include the ERQ (see the notes at the top of the page). There is no mark given for the ERQ – but you can self-evaluation by comparing your work against the key notes Chris prepared in the suggested answers section.

      Regards, Courtney

  41. Hi Courtney,

    I attempted two practice tests for GSL and scored 41 and 36 respectively. Considering time constraints, i was really not able to attempt ERQ. Just want to confirm one thing, if in final exam i attempted majorly all my MCQs correct and missed ERQs , will it still help through me to clear exams ?

  42. Hi Courtney,

    Is the total mark for Ethics and Governance exam this semester 75 marks? I checked in guided learning and it said E&G exam this year is 63 + 12 = 75 marks but I saw you posting a mark range for E&G with full mark of 85 in the comment. Just want to verify whether it is 75 marks in the coming E&G exam and what will be the marks range based on 75 marks. Thanks.

  43. Thanks Courtney for the reply.

  44. Hi Courtney,
    What is the meaning of the “confident pass” (for only MCQ) of EG. Does that means even if I skipped the ERQ, I still got a great chance to pass the exam?

    • Hi Jingyi,

      1. It means most people in this category made it through. So, you can be quite confident you are on track.

      2. No, it doesn’t mean you can skip the ERQ – that would be extremely risky. It assumes you did the our practice exam MCQs in about 2.25 hours and spent the remainder on the time on the written response. If you took all 3 hours to get this score then you should be less confident.

      Regards, Courtney

  45. Hi Courtney, I’m looking forward to take the course under the MRA with ICAI India. I just want to know about GSL paper pattern i.e. weightage of MCQ and ERQ and also about the other one i.e. Better Practice in Governance.

    Can you please guide me about the paper pattern the time given and pass rate of both the subjects?

    • Hi Karan,
      The GSL exam is 3.25 hours it has 68 MCQs and 12 marks of written response. I don’t know about Better Practice in Governance – we only cover the CPA Program subjects.

      The pass rate for GSL is usually between 70% and 80% of candidates.

      Regards, Courtney

  46. Hi Courtney,

    Would you please provide an up to date estimation for your grade based on the practice exams? Or would it be the same as other years as listed above?

    I am completing Ethics and Governance.

    Regards,
    Courtney

    • Hi Courtney,
      These have been updated for Semester 1, 2021 – the data tables come from last semester’s results, and the study guides etc are unchanged so they are comparable.

      Regards, Courtney

  47. Hi, Courtney,

    I want to know about minimum passing score for GSL paper for person who conduct course of AUS CPA under MRA of ICAI and AUS CPA.

    • Hi Nikunj,

      The same minimum score is required for all candidates. There is no % guidance given by CPA, but the practice exams give you a clear picture about how you performed.

      Regards, Courtney

  48. Hi Courtney,

    I went through the video on CPA scale scoring which was given by Antonia. She mentioned that CPA have “different version of the exam in each subject” and considering that a scaled score is defined.
    I Would like to know what would be the case and how would the scale scoring be defined if I have to give only a GSL paper as per MRA between ICAI and CPA Australia.

    Thanks in advance
    Regards, Noel

    • Hi Noel,
      The video explains there are several different versions of the GSL that candidates sit. This is to ensure exam security over the exam period as it runs for over 2 weeks. These are then weighted / scaled to get a final result. So, I hope this helps clarify your question. You will sit one version of the paper when you sit your GSL exam.
      Regards, Courtney

  49. Hi Courtney,
    I am completing ATA. If I score above 40 on a practice exam (MCQ), what would the overall grade likely to be… F, P, C, D or HD?
    Thanks in advance

  50. Hi,

    I got 37 in MCQ in first practice test … kindly guide on how to improve and also suggest on how to write explanatory questions.

    If you can share few explanatory question and answer samples that will be great help.

    Regards
    Gitanjali

    • Hi Gitanjali,
      Please review the Exam Prep webinar for more guidance. The first thing is to really know your study guide. If you got answers wrong because you don’t know the materials, then the only solution is to study more.
      The second thing is practice applying knowledge. If you know the study guide but could not apply it to the questions then you need to practice this as much as possible, by doing the study guide questions and webinar tasks.
      Regards, Courtney

  51. Hi Courtney,

    Ethics & Governance, I got 42/63, are you able to explain the passing grade for this years exam please?

    Cheers
    Shay

    • Hi Shay,

      There is no ‘pass mark’ on this paper. But, you can compare your result compared to what people with the same result have previously scored.

      This gives you an indication of how you have performed and what you can expect to get on your final exam.

      Regards, Courtney

      • so with the final exam – it’s marked out of 75 – how marks are need to achieve a pass or distinction? and where would I be able to compare my result compared to what people with the same result have previously scored. thank you 🙂

        • Hi Shay,
          There is no pass mark set on this paper – that is what this blog is explaining. CPA do not publish it. Have you seen the table in the blog that shows you what previous people scored. This is based on the MCQ portion of the exam. The ERQ is not marked in the practice exams so this is not included in the comparison.
          Regards, Courtney

  52. Hi Courtney,

    I went through the video on CPA scale scoring which was given by Antonia. She mentioned that CPA have “different version of the exam in each subject” and considering that a scaled score is defined.
    I Would like to know what would be the case and how would the scale scoring be defined and how much to score to pass as I have to give only a GSL paper as per MRA between ICAI and CPA Australia.

    Thanks in advance

    Regards,
    Shraddha

    • Hi Shraddha,
      The pass mark and scaled score will apply as per usual to your situation. The different versions are provided because there are thousands of candidates sitting GSL each semester. You will sit one version of this exam and it is ranked in this manner. Make sure you do the practice exams to get an estimate of your final grade.

      Regards, Courtney

  53. Hi Courtney,
    I was run out of time during my exam and did not manage to attempt the ERQ question 65 & 66. Will there any impact in marking?

  54. Hi Courtney,
    I could not see the scale score for DF? is it available?

    • Hi Chantola,
      There has only been one semester of DF exams so we don’t have a complete picture of it. But, our basic data is:
      0 – 25 = Fail
      27-33 = Pass
      34-37 = Credit
      38-44 = Distinction
      44+ = High distinction

  55. Hi Courtney,

    Can we use clear A4 L-shaped pockets for storing documents
    into different sections during online proctored exam?

    Many thanks

  56. Hi Courtney, Just wanted to check on one thing, in GSL, MCQs are of 68 marks and ERQ are of 12 marks. So, is there any specific percentage that we need to get in each section separately ? For eg. In practice test 1, I scored 55 out of 68 in MCQs and lets say I did not get the chance to attempt the ERQs. Would that impact my passing score or that’s fine ? And are 55/68 good enough to clear this exam ?

    • Hi Yash,
      There is no specific percentage required for each section. It is an overall result, so even if you missed the ERQ but did very well in the MCQ you still pass the subject. The guidance suggests 55/68 is good enough based on the statistics of previous students.
      Regards, Courtney

  57. Hi Courtney,
    I have completed 2 practice tests from my learning.
    Where can i get more practice tests, Can I purchase it online somewhere?

    • Hi Anamika,
      We don’t have any additional practice tests available. Sometimes people sell more tests, but they are often just ours and they often are not based on the study guide.
      Regards, Courtney

  58. Hi Courtney,
    In the ERQ, if the questions ask for example, 2 resistance of change that are visible in case study or 2 of the Kotters’s Eight Step process for change factors that are visible in the case study and we write the relevant factors name and due to time constraint are unable to justify that by writing the relevant texts from the case study. So, in that case, will we be awarded partial marks or not ?

    • Hi Yash,
      You can receive partial marks. You should be able to get a mark for a conclusion, and also marks for analysis and explanation. So, if some part of your answer is missing, you can still get marks for the other parts.
      Regards, Courtney

  59. Hi Courtney,
    I have recently done Practice Exam 1. I got 47 out of 63 marks in MCQs and roughly 5-7/12 marks in ERQs based on my own evaluation on the provided answer keys. Is there any chance that I can get a pass score based on the difficulty of the Practice Exam?
    Regards, Dan

    • Hi Dan,
      While there is no ‘pass score’ provided by CPA, you can work out that 93% of people in your category get through the exam, so you have scored well above the equivalent pass mark. People who score in the low 30s have a much higher chance of failing, so you can estimate a pass mark based on this data.

      Regards, Courtney

  60. Thank you for the valuable information. It’s really helpful.

  61. Hi Courtney,
    I have scored 32 and 33 out of 63 in practice exam 1 and 2. I am nervous that I can not do well in the final exam. What is your say? Kindly advise how to work to get a better score on the final exam.

    Thank you.

  62. Hi Courtney,

    I scored 39/63 questions in E&G practice exams. Do you have a rough idea how this would score in Final exams? Also, do you have a latest breakdown how the passing scores will be like like for E&G? Thanks!

  63. Hi Pema,
    More than half the people who scored similar to you failed the final exam. You have only scored just over half the questions correct. This means there are either large gaps in your knowledge, or you have done your studies, but cannot remember it quickly enough for the exam, or are making simple mistakes when answering questions. The best way to do well in the final exam is to really learn the study guide extremely well, and also be good at recalling answers quickly and accurately. Find out all your gaps by looking at the questions you got wrong, and studying them carefully. Regards, Courtney

  64. Hi Courtney – Please help me to understand the passing mark for Financial Reporting for both MCQ and calculation questions

    • Hi Gaurav,
      We have tables to show you the MCQ result estimated grade. We don’t collect marks for everyone’s calculation questions so we cannot provide this. It is not necessary. Look at the MCQ result, then look at the table – this is accurate.
      Regards, Courtney

  65. Hello For GSL Practice test one i scored 51/68. If i receive similar marks in the main exam and do not attempt the ERQ do i still pass.

  66. Hi Courtney, I appeared for my GSL exam in Sem 2 2023. I got 524/900 and the passing grade was 540/900. How do i interpret this result? Was i very close to passing i.e just missing a question or two. Appreciate, if you can help me assess my score. This time, I done the Practice test and got 44/68 and 37/68. It is GSL exam to close the result of pass?

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