Your exam results are presented as a scaled score along with a grade and a candidate exam report.

Prior exam results are available at via or My CPA Program. Candidates can also print a professional copy of their results as required. 

Your scaled score

We use a scaled score model to assess exams. The CPA Program and Practice Management assessment scale has a range of 100 – 900. 

The pass mark for all CPA Program and Practice Management exams is set at 540.

Scaled score

Understanding scaled scoring

We create multiple versions of exams for every CPA Program subject so that we can offer you a variety of exam dates and times. Great care is taken to ensure all versions of our exams have minimal variance, but not every exam is able to be exactly alike in their levels of difficulty.  

The use of a scaled score equates exam results across different exam versions, taking into consideration the level of difficulty of the exam. This provides a fair, equivalent score and reflects your performance more accurately than a percentage. We don’t report the percentage of questions candidates answered correctly as a percentage score doesn't take into consideration the level of difficulty of an individual exam version. 

It’s important to note that your scaled score isn't an indication of how you performed on your exam against your peers. It's an accurate representation of your individual exam performance.

Scaled scoring in practice

In the below example, exam version A and version B are created for the same subject. Exam version A is assessed as containing harder questions, and therefore fewer correct responses are required to achieve a pass mark. Conversely, exam version B is assessed as containing easier questions, and requires more correct responses to achieve a pass.

Exam paper comparison

Mina and Paul have invested a lot of time preparing for the same exam and have acquired a similar amount of knowledge and skills. To ensure the security of their exams and to offer flexibility in their exam date, Mina was issued exam version A and Paul was issued version B.   


Upon completion of their exam, Mina answered six answers correctly and Paul answered eight questions correctly. Initially, it seems Mina hasn't performed as well as Paul. However, as the examination committee had already determined Mina’s exam to be of slightly greater difficulty, their initial results are converted and placed on a scale. Mina and Paul have now been issued a scaled score which accurately reflects their performance and they have both passed the exam.

Your exam grade

In addition to receiving a scaled score, your result will be expressed as a grade. The ranges of grades available for the CPA Program are:  

CPA Program results 

The range of grades available for the Practice Management subject are:

  Practice Management results

Your candidate exam report 

This report contains your grade, your scaled score and an indication of your exam performance in relation to each module in the subject study guide.

For more information on understanding your exam result, watch the below silent YouTube video. Press the pause button to read the messages at your own speed.

If you’re disappointed with your exam result

Though it can be unsettling when you’ve not performed as well as you had intended, it’s important to remember:

  • A scaled score indicates your exam performance more accurately, regardless of the exam paper you sat.
  • We recruit a panel of over 450 CPA and FCPA designated accounting professionals with specialist subject knowledge to assess exam papers. These professionals also ensure the content of our exams remains relevant to new developments in the profession each year. 
  • Due to the rigorous procedures outlined above, we have a firm policy that we do not remark our exams.
  • If you have failed an exam, your Candidate Exam Report will demonstrate your performance against each of the modules tested. This will help you focus your study next time you attempt your exam. We also have extra resources available from our registered tuition partners to improve your probability of an improved exam result the next time you sit.