There is nothing more discouraging than spending weeks or even months studying for a section of the CPA Exam, only to find out you didn’t pass. Although a small percentage of candidates receive a CPA Exam passing score, the vast majority of candidates have to retake at least one exam. In fact, some of Becker’s best instructors failed the CPA Exam multiple times before finally passing.
Having to retake the CPA Exam is nothing to be embarrassed about. The 2024 pass rates of all exam sections average just 54.4%, which is very similar to the numbers from previous years.1 This means that many other candidates have been in your shoes and go on to become successful CPAs.
So, if you just received your score and find out that you failed the CPA Exam, you still have options (which do NOT include giving up)!
How to retake the CPA Exam
If you’re wondering how to retake a failed CPA Exam, the first step to getting back on track is to wait. You aren't eligible to reschedule your failed CPA Exam until a full 24 hours after receiving your scores. Then, you'll want to check your state board of accountancy’s exam requirements, which may provide specific instructions for retaking a section of the CPA Exam in your state. At minimum, you must meet the following requirements:
Pay exam fees.
All re-examination candidates are required to pay the CPA Exam retake fees, which include both the re-application and examination fee. Fees will vary based on your state, so you'll want to double check your state's CPA requirements.
Get your NTS.
Receive a new notice to schedule (NTS), as your original NTS is only valid for a single examination appointment.
Wait until the new testing window.
It’s important to understand that NASBA does not allow you to retake a failed CPA Exam section within the same testing window. Therefore, if you get your NTS within the current testing window, its effective date will not allow you to schedule until the next window.2
Schedule your retake CPA Exam.
Once the new testing window opens, use your NTS to schedule your retake CPA Exam—and keep on studying to prepare to pass!
How to pass after you failed the CPA Exam
Before scheduling your retake exam, you may need to evaluate where you are and re-adjust your strategy.
Follow these simple steps to success:
| 1. Regroup. |
| 2. Review your performance report. |
| 3. Make a plan. |
| 4. Get help. |
| 5. Be proud. |
1. Regroup.
It’s okay to take a few days to digest the disappoint and frustration that you're probably feeling. Take the time to consider the factors that influenced why you didn’t pass—things like nerves, life circumstances, lack of sleep, under preparedness, etc.
That said, don't wallow in your disappointment! Instead, consider the factors that affected your performance, and use that knowledge to focus on how you’ll pass the next time around.
2. Review your performance report.
Shortly after releasing a score notice on your CPA Portal, NASBA will also upload a Performance Report detailing how you scored on each part of the exam.3 This report will let you know which areas you need to review, giving you a great place to start as you prepare for the retake CPA Exam.
3. Make a plan.
Do not give up! We know we've said this several times in this article, but we can't stress it enough. You have time to improve your failed CPA Exam score and pass the other sections with flying colors. But you have to make a plan that works best for you.
Consider one of these options:
Prepare to retake the failed CPA Exam section.
Recommended if you were close to passing.
Use the Performance Report to learn which areas you didn’t answer correctly and the best place to start your review. Work through these weak areas by re-watching the lectures then reworking related homework problems and simulations.
Once you feel comfortable with your “problem” areas, go back and do a general review of the other topics on the exam using your textbook and lectures. Then rework as many homework questions as possible, take several progress tests, and retake the final exams. Once you have done this, you should be ready to retake the CPA Exam and pass!
If you were close to a passing score, this approach is likely your best option. It will allow you to focus your studies on your weak areas without letting enough time elapse that you forget the concepts you answered correctly the first time.
Move on to another exam section first.
Recommended if you were well below a passing score.
If you’ve already started studying for another exam section when you receive your score, you could put aside the exam that you did not pass and move ahead with your studies for the other sections of the exam.
This is a good option if you are feeling discouraged about having to retake your CPA Exam. It will allow you to clear your head and regain your confidence so that you may be successful retaking the CPA Exam the next time around.
If your score was well below the CPA Exam passing score of 75, this option also makes sense because your best strategy is to review the section from the beginning, anyway. In this sense, you’re not losing ground by switching gears to focus on a different section.
4. Get help.
Students often feel too embarrassed or too proud to ask for help, but don't let your pride get in the way of passing the CPA Exam. Asking for help on topics you don't fully understand will only help you learn and be more successful on your CPA licensure journey.
The best support system you can get to ask questions, unlock study resources, and feel confident when you retake the CPA Exam is to use Becker's CPA Exam Review.
At Becker, we know you're not just taking an exam; you're preparing for your future. Our comprehensive learning tools and coaching system provide powerful practice, expert instruction, and an academic support team—exactly what you need to help you achieve a CPA Exam passing score.
5. Be proud.
Remember to applaud yourself on how far you have come in this journey. The setback of a failed CPA Exam does not define you. No matter how tough this may be, it will soon pass. Just as you will soon pass the CPA Exam. Good luck!
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