Regarding first time pass rates. Looking at this report (scoring from 2004 to 2007)
https://www.aicpa.org/BecomeACPA/CPAExam/PsychometricsandScoring/TechnicalReports/DownloadableDocuments/Technical_Report_Tracking_Candidates_Zhang_2007.pdf
Of those who have passed all four sections, 45.92% passed all four on the first time (21,127)
Of course, the population excludes those who haven't passed all four sections yet.
Overall, 154,401 took the CPA exam from 2004 to 2007, so at a minimum, the first-time pass rate is 13.7%. However, that population includes…
1. People who had passed earlier paper-and-pencil tests and didn't need to take all four sections of the computer-test.
2. People who had taken less than four tests and passed all sections they have taken (and were later going to take the rest)
So, if you exclude those who had taken less than four sections and had passed all those sections taken, you should get an approximate figure.
So, the denominator is then 136,338 (154,401 – 3,999 – 5,307 – 8,757)
Thus, the first time pass rate is 15.5%
I haven't really thought through my methodology, so there could be some mistakes in picking the numbers. If anybody gets a chance, let me know if you see any errors.
As for me, I'm trying to take and pass all four sections in one window, which only six-tenths of one percent of all test-takers do. (Granted, only around 3% of those who take the CPA exam take all four sections in one window.)
AUD - 11/9 - 92
BEC - 11/12 - 90
FAR - 11/18 - 95
REG - 11/24 - 88
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