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State Board Report

October 2015

While the number of accounting graduates has been increasing, the number of CPA candidates has remained relatively flat. According to the AICPA’s "2015 Trends in the Supply of Accounting Graduates and the Demand for Public Accounting Recruits," in 2013-14 there were 54,423 bachelor’s in accounting awarded and 27,359 master’s in accounting. In the same period there were 207,071 students enrolled in bachelor’s in accounting programs, representing a 5 percent growth in overall enrollments. In 2014 there were 43,252 accounting graduates hired by CPA firms, including both master’s and bachelor’s degree holders, a growth of 7 percent since 2012.

Checking the number of CPA candidates, in 2012 there were 93,106 and in 2014 there were 91,578.

Looking at the demographics of the 2013-14 accounting graduates, both BA and MA: 52 percent were male and 48 percent female; and 62 percent were White, 11 percent Asian, 6 percent Hispanic/Latino, 5 percent Black/African American and 16 percent other or multi-ethnic. As stated in its latest strategic plan, NASBA has determined attracting candidates to the CPA pipeline is an important element of public protection.

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