The AICPA has released the Q4 2014 CPA Exam Pass Rates.
The Q4 Pass Rates are bad relative to the rest of 2014.
AUD 2014
Q1: 47.35%
Q2: 48.97%
Q3: 47.41%
Q4: 42.06%
BEC 2014
Q1: 53.28%
Q2: 58.20%
Q3: 57.90%
Q4: 51.95%
FAR 2014
Q1: 44.06%
Q2: 47.72%
Q3: 51.14%
Q4: 45.96%
REG 2014
Q1: 49.17%
Q2: 51.69%
Q3: 52.21%
Q4: 44.49%
However, Q4 is basically a push compared to previous years.
AUD
Q4 2014: 42.06
Q4 2013: 42.95
Q4 2012: 44.15
BEC
Q4 2014: 51.95
Q4 2013: 54.44
Q4 2012: 50.57
FAR
Q4 2014: 45.96
Q4 2013: 45.28
Q4 2012: 45.53
REG
Q4 2014: 44.49
Q4 2013: 46.61
Q4 2012: 46.02
Because no one is motivated by decrease in salary, and oversaturation of accountants in addition to the cost of each exam.
Wow, makes me feel a little less horrible about my failing score on REG in October... May Q1 2015 pass rates trend in the other direction!