The REG section of CPA deals with taxation of entities – business, NGO etc., tax procedures and business law.

The average cumulative pass rate for CPA REG section for the period 2006 – 2013 is 47.43% second lowest pass rate, right next to AUD and right before FAR.

The quarterly trends of CPA REG pass rate follow similar patterns as that of other sections. The second and third quarter pass rates are better than the first and fourth.

The third quarter pass rates for CPA REG are better every year, save 2011 where the performance has been down across all the quarters.

Overall, the pass rates in Q2 and Q3 are consistently better than the pass rates in Q1 and Q4.

Year

2006

2007

2008

2009

2010

2011

2012

2013

Avg. Pass rate

First Quarter

39.26%

42.02%

45.66%

47.96%

49.00%

41.28%

45.00%

47.57%

44.72%

Second Quarter

41.99%

47.89%

48.57%

52.25%

52.07%

45.01%

49.62%

49.79%

48.40%

Third Quarter

45.19%

50.29%

51.15%

52.41%

54.03%

45.37%

51.26%

49.80%

49.94%

Fourth Quarter

41.96%

46.54%

48.59%

46.57%

47.29%

44.39%

46.02%

46.61%

46.00%

Cumulative

42.33%

47.03%

48.74%

49.81%

50.66%

44.22%

48.15%

48.48%

47.43%

Does this change when you are planning to take your exam?