CPA Scaled Score – What is the pass mark?

What CPA scaled score do I need to pass the CPA exam?

CPA Students want to know what a CPA scaled score means, and what is the pass mark on CPA exams. CPA Australia do not provide a pass mark, but they do explain what a CPA scaled score is here. As a result, the team at Knowledge Equity (KnowledgEquity) have CPA practice exams that give you feedback about your current ability and where you need to improve. 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.

CPA pass mark based on our CPA practice exams

We have compared our CPA practice exam results against the scaled scores students have received to create a comparison table showing an estimated pass mark for each CPA subject. Here is the comparison for CPA Ethics and Governance.

CPA Ethics and Governance Scaled Score comparison

CPA Scaled Score for Ethics and GovernanceOf course – it will not always be accurate. Some people who do poorly in our practice exams revise heavily and have lifted their results. Sometimes people who have done well in our practice exams are not as successful in the CPA exam. However, they are still accurate for most students, so they provide useful guidance. 

If you would like to find out about our other CPA subject scaled score comparisons please email


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?

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 in the following video 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).

KnowledgEquity’s CPA pass mark project

When you sit a CPA Practice Exam with KnowledgEquity you obtain a mark. When you complete your actual CPA subject you receive a scaled score. Now that we have several thousand practice exam results we have built a comparison chart between our CPA Practice Exam Results and the CPA scaled score you receive. You now have a clearer indication as to whether you are on track to succeed with your CPA exam, or if you need to start revising heavily.

KnowledgEquity practice exams

The team at KnowledgEquity have worked hard to create useful questions at various levels of difficulty. These are designed to help you prepare for your exams and be confident that you know the materials well. We have practice exams for all the CPA core units and 4 electives (we do not provide tuition resources for the CPA Financial Planning subjects). The core unit practice exams include both an MCQ and written answer component, that matches the weighting in the actual CPA exam. The elective subjects are all MCQs as per the CPA elective exam structure.

Prices for CPA tuition support materials

We have launched our 2018 Earlybird price of $375 for our Full Focus Package (usually $495). This includes 2 practice exams, 10 live webinars, up to 50 video tutorials and hundreds of practice questions.

Exam Ready, which has the recorded webinars is currently $325 (usually $350).

So get in now for the biggest discount. Learn more here.

Courtney Clowes


December 7, 2017

12 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?

  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

  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

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