March 2026 CPA Exam News Roundup: OBBBA Hits the Exam, 25 States Drop 150-Hour Rule, Pass Rates Stabilize, and Kesler Launches 8,000+ Learn N GO Videos
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It’s been a packed few months in the CPA exam world. Between major tax law changes hitting the exam this summer, half the country dropping the 150-hour barrier, and new study tools launching, there’s a lot candidates need to know heading into Q2 2026.
Here’s what happened since our last roundup, and what it means for your study plan.
1. One Big Beautiful Bill Act (OBBBA) Becomes Testable July 1, 2026
The biggest content change to the CPA exam this year is the One Big Beautiful Bill Act (OBBBA), signed into law on July 4, 2025. Starting July 1, 2026, key provisions will be incorporated into the REG and TCP sections of the CPA exam.
This matters because the OBBBA is broad in scope. Provisions with effective dates in 2024 and 2025 become testable on July 1. Later provisions follow the standard six-month lag after their effective date. The AICPA updated the 2026 CPA Exam Blueprints in January to reflect these changes.
What this means for you: If you’re planning to take REG or TCP before July 1, the OBBBA won’t appear on your exam. If you’re sitting after July 1, your study materials need to cover it. Surgent recommends “marrying” REG and TCP together and trying to take both on the same side of the July 1 line to keep the law consistent across both sections.
All major CPA review courses (including Kesler CPA Review, Becker, Surgent, and Gleim) are updating their question banks and materials to reflect OBBBA before July.
For a full breakdown of how the OBBBA affects each section, see our CPA Exam Structure page.
2. 25 States Have Now Dropped the 150-Hour Requirement
The 150-hour credit requirement for CPA licensure has been the profession’s most controversial barrier for years. As of early 2026, 25 states have now adopted alternative pathways, according to CFO Dive. New Jersey became the latest when Gov. Phil Murphy signed the legislation into law.
The pattern across these states is consistent: candidates can now qualify with a bachelor’s degree (120 credits), two years of relevant work experience, and a passing CPA exam score. The traditional 150-hour route remains available everywhere as an option.
More states have legislation pending. Iowa’s House Bill 177 would create an alternative pathway effective July 1, 2026. Texas Senate Bill 262 takes effect August 1, 2026. California’s AB 1175 goes into effect January 1, 2027.
Why this matters: The 150-hour rule has been directly linked to declining CPA candidates. The CPA Journal reported that CPA exam candidates dropped 27% over the past decade, and over 300,000 accountants left the field between 2019 and 2022. MIT Sloan research found a 26% drop in minority CPA candidates after the rule was adopted. These reforms are an attempt to reverse that trend.
If you’re currently studying, check our state-by-state CPA exam requirements page to see whether your state has adopted the alternative pathway.
3. 2025 Final Pass Rates Are In: FAR and BAR Remain the Toughest
The AICPA released full-year 2025 CPA exam pass rates, and the data confirms what candidates felt all year. The cumulative numbers through Q4 2025:
Core sections: FAR: 42.12% | AUD: 48-50% | REG: 63-64%
Discipline sections: TCP: 77.65% | ISC: 51%+ | BAR: Below 40% by Q4
FAR and BAR were the two lowest-performing sections for the second year running. FAR’s difficulty reflects its concentrated, analysis-heavy content under the CPA Evolution format. BAR absorbed advanced reporting topics that previously lived in FAR, and candidates without strong accounting foundations are struggling.
TCP continues to lead all sections. The AICPA attributes this to candidate preparation, not reduced difficulty. Most TCP candidates have already passed REG, which overlaps heavily with TCP content.
Q4 specifically saw dips across all core sections, consistent with end-of-year burnout and scheduling patterns. REG dropped from 66% in Q3 to about 61% in Q4, which looks like mean reversion after an unusually strong Q3.
What to do with this data: Consider tackling FAR early while coursework is fresh. If you choose BAR as your discipline, budget extra study time. And if you’re debating between TCP and BAR, TCP’s 77.65% cumulative rate vs. BAR’s sub-40% rate is worth factoring into your decision alongside your career goals and background.
For the full historical breakdown, see our CPA Exam Pass Rates page.
4. 30-Month Credit Window Now Adopted by Most States
NASBA’s amendment extending the CPA exam credit retention period from 18 months to 30 months continues to gain traction. Once you pass your first section, you now have 30 months (instead of 18) to pass all remaining sections before that credit expires.
This is a significant quality-of-life improvement, especially for working professionals balancing full-time jobs with exam prep. The extension was one of the AICPA’s key “pipeline acceleration” initiatives, designed to reduce the pressure that caused candidates to drop out mid-exam.
Important caveat: Not every state has adopted this yet. Individual boards must formally adopt the model rule amendment. Check with your specific state board to confirm your credit window.
5. The CPA Pipeline Crisis Deepens in 2026
The accounting talent shortage isn’t easing. Robert Half’s 2026 Salary Guide reports that unemployment among accounting professionals hovers near historic lows of 1-2%. Nearly all skilled accounting professionals active in the labor market are already employed.
The numbers are stark: CPA exam candidates are down 27% over the past decade. The number of candidates passing their final section fell 56% in five years, dropping from 29,539 in 2019 to 13,070 in 2024, according to the AICPA’s 2025 Trends Report. Only 1.4% of college students chose accounting as their major in 2023, down from 4% a decade ago.
For current CPA candidates, there’s a silver lining here: the CPA salary premium is growing. Robert Half projects starting salaries for tax professionals to rise 2.2% year-over-year, and 87% of finance leaders say they offer higher pay for candidates with specialized skills. Passing the CPA exam right now puts you in a shrinking pool of licensed professionals competing for growing demand.
6. Kesler CPA Review Launches 8,000+ Learn N GO Whiteboard Explainer Videos
DISCLOSURE: I am the founder of Kesler CPA Review. This section covers a product I built.
In March 2026, Kesler CPA Review launched Learn N GO, adding 8,000+ whiteboard explainer videos to the platform. Every multiple choice question in the Kesler test bank now has a 2-4 minute video attached that visually teaches the concept behind the question.
Watch a sample Learn N GO video:
Every MCQ in the Kesler test bank has one of these. 8,000+ total.
How Learn N GO works: Each video follows a structured 7-slide format I developed after watching thousands of candidates struggle with the same retention problem: you answer a question, read a text explanation that says “the answer is C because…”, and still don’t understand it 10 minutes later.
The format breaks down like this:
- Frame It: Opens with the exact concept being tested
- Teach It: Whiteboard illustrations break down the rule, calculation, or journal entry
- Trap It: Shows why each wrong answer fails, so you never pick it again
- Gem It: Delivers the one golden nugget to lock into memory for exam day
Every question also includes a Brain Booster (pre-question concept primer), a full concept overview, and XP rewards on completion. The questions are a mix of AICPA licensed and professor-written MCQs covering all six CPA exam sections.
This was the single most-requested feature from Kesler users. The previous version of the platform relied on text-based explanations and the comprehensive textbook. Learn N GO fills the visual learning gap without requiring candidates to sit through 45-60 minute traditional lectures.
What this changes: No other CPA review course offers per-question video explanations at this scale. Traditional courses give you lectures before you practice, then text explanations after you answer. Kesler’s approach teaches at the point of practice, where retention research shows learning actually sticks.
To see Learn N GO in action, check out the full breakdown and sample video here.
Learn N GO is included at no extra cost for all Kesler subscribers ($97/month or $997/year). If you want to test it yourself, start a free trial here.
7. CPA Exam Score Release Schedule for 2026
A quick reminder on how scoring works in 2026:
Core sections (FAR, AUD, REG): Continuous testing year-round. Scores release every 1-2 weeks on a rolling basis after the AICPA receives your file from Prometric.
Discipline sections (BAR, ISC, TCP): Testing windows are the first month of each quarter only. Scores take 6-10 weeks after the window closes. The next Discipline testing window is April 1-30, with scores expected around June 16.
For the full schedule, see our CPA Exam Score Release Dates page.
What Should You Do Right Now?
If you’re actively studying or planning to start, here’s the action list based on everything above:
If you’re taking REG or TCP before July 1: Don’t worry about OBBBA. Focus on current tax law. After July 1, OBBBA becomes testable and you’ll need updated materials.
If you’re choosing a discipline: TCP has the highest pass rate (77.65%). BAR has the lowest (sub-40%). Choose based on your background and career goals, but factor in these numbers.
If the 150-hour rule was your barrier: Check if your state has adopted the alternative 120-hour + 2 years experience pathway. 25 states have. More are coming.
If you haven’t picked a course yet: Take free trials. Kesler (7-day free trial, $97/mo), Surgent ($999+), Becker ($2,499+), and Gleim ($999+ MegaBank) all offer trials or demos. For a full side-by-side comparison, see our Best CPA Review Courses page.
CPA Exam Guide will continue to monitor developments in CPA exam preparation, tax law changes, and licensing reform. For study strategies and tips, check out our 21 CPA Exam Study Tips and subscribe to the CPA Exam Guide Podcast.