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State Board Report

March 2015

The NASBA 2014 Uniform CPA Examination School Performance Book, covering the four 2014 testing windows, is now available in both soft cover and eBook versions. Compiled to meet the needs of educational institutions, the Book is intended to serve as a companion publication to NASBA’s 2014 Uniform CPA Examination: Candidate Performance Book, which was released in late January. By having a narrower focus on the performance of first-time candidates who take Examination sections within one year of graduation, the School Performance Book more closely associates an individual’s performance with his or her most recent education experience.

The NASBA Candidate Performance Book reports that during 2014, the jurisdictions with the most candidates were: California (12,381), New York (10,122) and Texas (5,668). Those with the highest pass rate during 2014 were: Utah (62.3%), Wisconsin (58.8%) and South Dakota (58.3%). According to NASBA’s figures, there were 91,384 candidates who took the Uniform CPA Examination (of which 39,798 were new candidates) with 25,643 passing their fourth section of the Uniform CPA Examination.

Background data for these publications was obtained directly from the State Boards of Accountancy’s submission of eligible candidates’ information into NASBA’s Gateway System and then analyzed and assembled by Editor Matthew Wilkins and Contributing Editors Greg Gaynor and Mark M. Ulrich.

The School Performance Book can help track variables such as changes to the curriculum and admission criteria. It also clearly shows a school’s comparative performance by region and program size. There are detailed school reports which contain four-year trending for several key data points for the 100 top institutions. Schools that seek custom reporting beyond what is found in publication can contact CPB@nasba.org for additional information.

Professor Mark M. Ulrich writes, "St. John’s [University] has benefitted greatly from the excellent work of NASBA, especially through the custom pass rate reports, which allow a university to look at pass rates in much greater detail than what is published in the candidate performance books. St. John’s has also participated in data collaboration sessions with NASBA and other universities and hosted a data collaboration session at its Manhattan campus in July 2014. St. John’s and NASBA, along with Notre Dame University and the AACSB, also participated in a joint presentation regarding CPA Exam data and using pass rate results to support assurance of learning for accreditation purposes at the AACSB annual accreditation conference in September 2014."

Soft cover copies are priced at $150 each for the 2014 Uniform CPA Examination Candidate Performance Book and $250 for the 2014 Uniform CPA Examination School Performance Book. They are also available in eBook format at $100 for Candidate Performance and $200 for School Performance. Orders may be placed through nasbareport.com.

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