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State Board Report

April 2013

NASBA’s in-depth analysis of CPA candidates’ data is giving schools greater understanding of their students’ performance on the CPA Examination, James Suh, editor of the NASBA 2012 Uniform CPA Examination Candidate Performance and School Performance volumes, told the Executive Directors’ conference. He explained that the candidate data being collected by the State Boards, and then submitted to NASBA when they send information about eligible candidates to NASBA’s Gateway System, is of interest to many audiences. The changes in the 2012 published reports are a direct result of the feedback received from the previous years’ reports’ end users. In 2012, there were 245,193 sections of the four-part Uniform CPA Examination taken and 26,152 candidates passed their fourth part, the data reveals.

Mr. Suh, who heads NASBA’s Continuous Improvements and Analytics department, said his team is working with NASBA’s Education Committee to standardize the data collected from all the states. Besides the Candidate Performance book and the School Performance book, the department is also producing customized products with other data sets. School specific trends are being considered, showing differences in the passing percentages for each of the examination’s sections, differences in passing rates for all four parts as related to date of when the examination was first taken, and performance by geographical region.

Highest Section Passing Percentages For 2012 First-Time Candidates
From Institutions With Ten Or More Candidates
1. Duke University (NC)
2. Wake Forest University (NC)
3. Furman University (SC)
4. Augusta State University (GA)
5. Vanderbilt University (TN)
6. Brigham Young University (UT)
7. College of Saint Scholastica (MN)
8. University of Wisconsin – Madison (WI)
9. University of Georgia (GA)
10. Washington University in St. Louis (MO)

 

When one school saw its graduate students had a 20 percent lower passing rate than its candidates who had only a baccalaureate, they contacted NASBA to determine why. Mr. Suh said analysis of the data showed that the numbers reflected the institution’s graduate students had transferred in from other schools.

All Boards of Accountancy have been sent copies of both the Candidate Performance and the School Performance books. Information about ordering copies can be found on this website.

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