Is the CPA Examination scored on a curve?
The CPA Examination is NOT curved. Every candidate’s score is entirely independent of other candidates’ examination results. The CPA Examination is a criterion-referenced examination which means that it rests upon pre-determined standards. Every candidate’s performance is measured against established standards to determine whether the candidate has demonstrated the level of knowledge and skills that is represented by the passing score. Every candidate is judged against the same standards, and every score is an independent result.
