
The AICPA has just released the pass rates for Q1 (Jan/Feb 2014). BEC had the strongest pass rate for the first quarter of 2014 at 53.28%, followed by REG (49.17%) and AUD (47.35%). The lowest passing rate of all sections goes to the section appropriately named "the beast" with only 44.06% clearing FAR.
So how bad is the Q1 passing rate for FAR? Comparing Q1 2013 to Q1 2014, the passing rate dropped from 47.16% to 44.06%. However, if you take a look at how this year's FAR Q1 stacks up against other years you'll see its performance is fairly in line with other years revealing 2013 as the aberration:
Q1 FAR Scores by Year
2014 44.06%
2013 47.16%
2012 43.84%
2011 42.43%
2010 44.95%
2009 45.54%
2008 45.95%
2007 43.65%
Keep in mind trends have shown Q1 scores are generally lower than the annual cumulative so technically FAR's %'s should improve through 2014.

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