- ✎ Updated 📖 9 min read
- ➪ by Bryan Kesler, CPA

ABOUT THE AUTHOR:
Bryan Kesler, CPA is a CPA Practice Advisor Top 20 Under 40, Licensed Certified Public Accountant, and founder of Kesler CPA Review, Community and Mentorship Platform.
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Current CPA Exam Pass Rates | The Becker Bump | Becker Pricing Tiers | FAQs
If you just failed a section of the CPA exam using Becker, you're in good company. Around 80% of CPA candidates fail at least one section, and the overall exam pass rate hovers near 50%. Failing doesn't mean Becker is the wrong course for you. It means something in your preparation needs adjusting, and this guide will walk you through exactly how to figure out what that is.
📋 2026 CPA Exam Structure (CPA Evolution): The exam now consists of 3 Core sections (AUD, FAR, REG) plus 1 Discipline section of your choice (BAR, ISC, or TCP). That's 4 total exams to pass. Core sections use continuous testing year-round. Discipline sections (BAR, ISC, TCP) are only available during the first month of each quarter (January, April, July, October). Plan your retake accordingly. Full exam structure breakdown here.
Step 1: Read Your Candidate Performance Report
Before you change anything about your study routine, download your Candidate Performance Report (CPR) from NASBA. This report breaks down your performance by content area and shows you exactly where you fell short. It's the single most useful tool for planning a retake because it turns a vague "I failed" into specific, targetable weaknesses.
Once you have it, open Becker's Adapt2U technology and set up a custom study session focused on those weak content areas. Becker's platform lets you filter practice questions by topic, so you can drill your problem areas rather than re-studying everything from scratch.
Step 2: Check Your Becker Pass Guarantee Eligibility
💰 You may be owed money. Becker offers a Pass Guarantee for students who qualify as "Exam Day Ready." If you have a Pro or Pro+ package, you can receive $250 per failed section (up to $1,000 for all 4 parts). Concierge users may qualify for up to 100% refund (25% per failed section). Check your Becker dashboard to see if you met the Exam Day Ready milestones before your exam.
To qualify as Exam Day Ready, Becker requires that you've completed at least 80% of video lectures, scored 80% or above on MCQs and task-based simulations, and completed 50%+ of simulated exams. If you hit those marks and still failed, that guarantee money is yours to claim. Log in to your Becker account and check your completion progress, or contact Becker's support team directly.
Step 3: Maximize Becker's 2026 Features
Becker CPA Review has significantly expanded its platform for 2026. If you failed using an older version of Becker, or if you only scratched the surface of what's available, here are the specific tools you should be using on your retake attempt:
Newt AI Tutor
Becker's real-time AI assistant answers questions as you study. Use it when you're stuck on a concept instead of spending 20 minutes searching forums.
Adapt2U Technology
Powered by Sana Labs. Builds personalized practice tests based on your weak areas. Point it at your CPR problem topics.
9,000+ MCQs & 900+ TBSs
The largest question bank in the CPA prep industry. Use filtered practice sessions to hammer your weakest content areas.
SkillBuilder Videos (2,000+)
Step-by-step walkthroughs of task-based simulations. If TBSs were your downfall, these are critical viewing.
900+ Video Lectures
Full section coverage across all Core and Discipline topics. Re-watch lectures on your weakest areas at 1.5x speed to save time.
12 Mini Exams + 8 Simulated Exams
Use the simulated exams to benchmark your readiness. ExamSolver videos walk through each question after you finish.
Step 4: Schedule Your Retake
Don't wait. The material is freshest right after you fail, and the longer you delay, the more you'll need to re-learn. Wait 24-72 hours after receiving your score, then apply for a new NTS through your state board or NASBA.
⚠️ Discipline section retakers: If you failed BAR, ISC, or TCP, you can only retake during the first month of each quarter (January, April, July, October). Core sections (AUD, FAR, REG) use continuous testing and can be retaken anytime. Plan your study schedule around these windows.
💰 Retake Cost: Expect to pay approximately $340-$460 per section for a retake. That includes the NASBA exam section fee ($262.64) plus your state's registration or re-examination fee ($40-$200). Note: some sources report a higher NASBA fee in 2025-2026. Verify the current fee at nasba.org before registering.
Once you pass your first section, you have 18 months in most jurisdictions to pass the remaining three. (Some states allow 30 months; check your state's specific rules here.) Every month you delay a retake is a month closer to potentially losing credit on sections you've already passed.
For a full retake walkthrough with scheduling steps, study timelines, and more, see: Fastest Way To Recover From Failing The CPA Exam
Current CPA Exam Pass Rates by Section
Failing a CPA exam section is the norm, not the exception. Here's how candidates performed from Q1 2024 through Q3 2025:
If you failed FAR or BAR, you're in the majority of test-takers. If you failed TCP (82% pass rate), that's unusual and worth examining whether test-day factors (nerves, timing, illness) played a role rather than content knowledge. For complete pass rate data and trends, visit the CPA exam pass rates page.
The "Becker Bump" Explained
💡 Quick version: Becker's practice exams tend to be 10-15 points harder than the actual CPA exam. This is well-known in the CPA community as the "Becker Bump." If you were scoring in the high 60s or low 70s on Becker's simulated exams and failed the real exam by a few points, you're closer to passing than you might think.
The Becker Bump exists because Becker intentionally makes their practice questions slightly more difficult than what you'll see on exam day. This means your Becker scores are a conservative estimate of your actual ability. If you scored a 68 on a Becker mock and got a 72 on the real exam (but needed a 75), one more focused week of practice on your weak areas might be all you need.
Step 5: Should You Switch From Becker?
This is probably the real question that brought you to this page. Here's the honest answer: most CPA exam failures are caused by study approach problems, not course quality problems. Becker has 9,000+ MCQs, AI tutoring, adaptive technology, and hundreds of hours of instruction. If you didn't use those tools effectively, switching to another course won't fix that.
That said, there are legitimate reasons to consider supplementing or switching:
Supplement Becker if: you liked Becker's content but felt you lacked structure, accountability, or a clear study plan. A mentorship program like Kesler CPA Review pairs well with Becker, adding guided study plans, CPA coach access, and a step-by-step system that complements Becker's materials rather than replacing them.
Consider switching if: Becker's lecture style doesn't match how you learn (40-60 minute lectures vs. shorter formats), you found the platform difficult to navigate, or you've already used Becker for 2+ failed attempts at the same section without improvement. Compare your options on the best CPA review courses page.
Know Which Becker Package You Have
Your retake strategy depends partly on which Becker tier you're on. Here are the current 2026 packages:
Advantage
No tutoring
Premium
LiveOnline lectures
Pro
+ Final Review
Pro+
+ Foundations
Concierge
Up to 100% refund
If you're on the Advantage tier and struggling, upgrading to Pro could give you access to 1-on-1 tutoring and the stronger Pass Guarantee. If budget is tight, supplementing with a more affordable mentorship program is a practical alternative. Check current Becker discounts here.
Step 6: Build Your Retake Study Plan
Your study plan timeline depends on your score:
Scored 50-74: You need 2-6 weeks of focused study at 15-20 hours per week. Target only your CPR weak areas. Don't restart the entire Becker course.
Scored below 50: Plan for 6-10 weeks. Review the AICPA Blueprints for your section to ensure you understand what's actually being tested, then use Becker's Adapt2U to build a personalized practice plan.
Here's how to structure your retake plan using Becker's tools:
- Map your CPR weak areas to Becker's content modules
- Use Adapt2U to generate targeted practice sessions for those modules
- Watch SkillBuilder videos for any TBS types you struggled with
- Ask Newt AI Tutor when you're stuck on a concept instead of skipping it
- Take 2-3 mini exams mid-study and 1 full simulated exam the week before your retake
- If you're scoring 65+ on Becker simulated exams, the Becker Bump suggests you're likely in passing range
If you want a detailed, step-by-step retake framework with study scheduling guidance, read the full CPA Exam Retake Recovery Guide.
Bridging the Gap with Mentorship
Becker gives you the content. What it can't give you is someone looking at your specific situation and telling you what to change. If you've failed the same section twice or feel like you're studying hard but not studying smart, that's a sign you need external guidance.
Kesler CPA Review is designed to work alongside your existing Becker materials. It provides a step-by-step system that teaches you how to study for the CPA exam, not just what to study. That includes study plans built around your schedule, accountability from experienced CPA mentors, and supplemental practice questions that approach topics differently than Becker's bank.
The goal isn't to replace Becker. It's to fill the gap between "I have all this content" and "I know how to use it to pass."
Becker's Pass Rate in Context
Becker reports that "Exam Day Ready" students have a 94% pass rate. That's a real number, but it requires context. "Exam Day Ready" means completing specific course milestones: 80% of video lectures watched, 80%+ scores on MCQs and TBSs, and 50%+ of simulated exams completed. Becker's more recent messaging (Q1 2024 through Q2 2025 data) states that Exam Day Ready students achieved a 64% higher pass rate than all other exam takers.
The takeaway: Becker's content works well for students who fully use the platform. If you didn't reach those milestones before your exam, that's your first priority for the retake. If you did reach them and still failed, consider supplementing with additional support. For a full breakdown of Becker's features, pricing, and honest pros/cons, see the Becker CPA Review page.
Frequently Asked Questions
Becker offers a Pass Guarantee for "Exam Day Ready" students. On Pro and Pro+ packages, you receive $250 per failed section (up to $1,000 total). Concierge users may qualify for up to 100% refund (25% per failed section). You must complete specific course milestones to qualify: 80% of lectures watched, 80%+ on MCQs/TBSs, and 50%+ of simulated exams completed.
A CPA exam retake costs approximately $340-$460 per section. This includes the NASBA exam section fee ($262.64) plus your state's registration or re-examination fee ($40-$200). Some sources report a higher NASBA fee in late 2025/2026, so verify the current amount at nasba.org.
The Becker Bump is the common experience where candidates score 10-15 points higher on the actual CPA exam than on Becker's practice exams. Becker intentionally makes their questions slightly harder than the real exam, so your Becker mock scores are a conservative estimate.
Usually not. Most failures come from study approach issues, not course quality. Becker has the largest question bank (9,000+ MCQs) and strong adaptive technology. Consider supplementing with a mentorship program like Kesler CPA Review before switching entirely. Only switch if Becker's lecture style doesn't match your learning style or you've failed the same section 2+ times without improvement.
Becker reports a 94% pass rate for "Exam Day Ready" students. This means students who completed 80%+ of the course content and scored above certain thresholds on practice exams. More recently, Becker states these students achieved a 64% higher pass rate than all other exam takers (Q1 2024 to Q2 2025 data). The overall CPA exam pass rate across all candidates is around 50%.
Next Steps
Failing a section of the CPA exam with Becker doesn't mean the course failed you. It means something in your approach needs to change. Read your CPR, check your Pass Guarantee eligibility, use Becker's 2026 tools aggressively, and get your retake scheduled before the material fades.
If you want structured mentorship to pair with your Becker materials, try Kesler CPA Review. For a full comparison of all CPA prep options, see the best CPA review courses page. And for discounts on any course, we keep an updated list.
You can pass this exam. The data says most people who fail once go on to pass. The question is just whether you'll study differently this time.
Check out the CPA exam score release dates | 21 CPA exam study tips | CPA exam application process

