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CPA Exam

Test results: The CPA Exam in 2017

August 21, 2018 3:53 PM

After a record 2016, the number of candidates taking the CPA Exam dipped somewhat in 2017, according to data recently released by the National Association of State Boards of Accountancy -- just one point in a host of information on the results of the CPA Exam in 2018 included in NASBA's 2017 "Candidate Performance on the Uniform CPA Examination" publications, which come in "Jurisdiction" and "University" editions.

The association shared a selection of data from the reports, including average scores by age, the highest-scoring states, and more -- see below -- and both editions of the 2017 report can be ordered through NASBA's site.

NASBA 2017 CPA Exam - Slide 1
In 2017, 95,654 candidates sat for the CPA Exam, down from the previous year’s 102,323. Significant content and skill changes occurring on the CPA Exam in April 2017 caused an uptick in candidates wanting to take the “old” exam in 2016 and a resulting drop for a significant portion of 2017. The same thing happened in 2010, prior to the exam change in 2011.
NASBA 2017 CPA Exam - Slide 2
Each candidate must pass four sections of the CPA Exam, which each section may be taken separately. While the number of unique candidates fell by 6.5 percent from 2016 to 2017, the number of sections they took dropped by double that number. The pressure to try to pass multiple parts under the “old” exam went away in April 2017, so candidates slowed their test sitting schedules throughout the rest of the year.
NASBA 2017 CPA Exam - Slide 3
Consistent with prior years, candidates perform much better on the CPA Exam the closer they are to their educational experience. It is very common, however, for individuals to choose to pursue the CPA credential as a career change or for career enhancement.
NASBA 2017 CPA Exam - Slide 4
Utah retains its No. 1 rank from 2016 to 2017, while Wisconsin and Missouri flipped positions this year. South Dakota and Nebraska enter the top five, replacing Massachusetts and Oregon. The Midwest is coming on strong.

Average pass rates:
1. Utah: 61.79 percent
2. Wisconsin: 57.6 percent
3. Missouri: 57.59 percent
4. South Dakota: 56.61 percent
5. Nebraska: 55.95 percent
6. North Carolina: 54.79 percent
7. South Carolina: 54.77 percent
8. Colorado: 54.7 percent
9. Massachusetts: 54.6 percent
10. Iowa: 53.69 percent
NASBA 2017 CPA Exam - Slide 5
There was no change in the top volume states from 2016 to 2017, though Virginia flirted with Pennsylvania for the No. 5 position. The top five states consistently represent just over 40 percent of all CPA Exam section annual volume.

Number of sections taken:
1. California: 31,695
2. New York: 30,123
3. Texas: 15,533
4. Illinois: 11,987
5. Pennsylvania: 8,029
6. Virginia: 7,813
7. Florida: 7,410
8. Massachusetts: 7,148
9. Georgia: 7,104
10. Washington: 6,840
NASBA 2017 CPA Exam - Slide 6
Pass rates dropped somewhat for the BEC, FAR and REG sections of the CPA Exam as candidates tried to figure out the changed content and skills starting in April 2017, though they held their own on AUD with a slight uptick in pass rates.
NASBA 2017 CPA Exam - Slide 7
The mix of male and female candidates tends to hover around 50/50, though the number of male candidates surpasses women in recessions as the CPA profession is considered fairly recession-proof. For the last three years, however, the number of females has stayed steadily ahead of males. (Note: Some states do not require gender reporting, although the statistics are consistent, they do not represent the entire population of test takers.)
NASBA 2017 CPA Exam - Slide 8
Though Japan retains its No. 1 slot ahead of No. 2 China, India has replaced Korea in the No. 3 position with an amazing 80 percent growth in candidates over the last three years. China’s growth was a healthy 30 percent over that same period. With the expected launch of the CPA Exam in the European Union later this year, the numbers for Europe are expected to hit the radar in 2019.
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