State Board Report

December 2008

Candidate Performance on the Uniform CPA Examination – 2008 Edition is now available in both book and CD format. The statistical reports and commentary detail the performance of CPA candidates on the 2007 Uniform CPA Examinations. In the third full?year of the computer-based Uniform CPA Examination, 77,196 candidates took the examination, an increase of 7,937, and the number of events increased by 21,427. Both represent increases of 11.5 percent over the previous year’s numbers.

Much of the data for the report was gathered from the state boards via NASBA’s Gateway System. NASBA consigned the task of analyzing the data and preparing the report to Alan S. Cohen, Ph.D., Professor, Department of Educational Psychology and Instructional Technology, University of Georgia, and James A. Wollack, Ph.D., Director, Testing and Evaluation Services, University of Wisconsin. With computer?based testing, for the NASBA study, a candidate is considered to be a first?time candidate for a section if it is the initial time he is taking that section. Consequently, the same individual can be a first?time candidate for one section while he is a repeat/re?exam candidate for the other three. All four sections of the Examination had to be taken and passed within 2007 to be reported in this study as successfully completing the Examination.

The 2007 statistics show that, consistent with previous years, the passing percentage for first? time candidates was highest in the Business Environment and Concepts (BEC) section, but BEC was the hardest for repeat candidates. “The magnitude of the differences among the four sections has narrowed over the past few years,” the report states. “In 2007, the passing rate among first?time candidates was very close to 50 percent for all four sections.”


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