The University 2017 Edition and the Jurisdiction 2017 Edition of NASBA’s Candidate Performance on the Uniform CPA Examination are available for purchase from The report on top performing first-time candidates’ schools shows some familiar names and a couple of newcomers (see chart at right).

By jurisdiction, the highest pass rates were achieved by candidates in: Utah – 61.79 percent, Wisconsin – 57.6 percent, Missouri – 57.59 percent, South Dakota – 56.61 percent, Nebraska – 55.95 percent, North Carolina – 54.79 percent, South Carolina – 54.77 percent, and Colorado – 54.7 percent. A total of 25,834 candidates passed the fourth part of the Examination in 2017. While in 2016 there were 102,320 candidates taking some or all parts of the Examination, in 2017 that dropped to 95,650, which is sill higher than any single year 2012-2015.

The largest number of sections were taken in the jurisdictions where there are the largest number of license holders: California (31,695 sections), New York (30,123) and Texas (15,533). Since 2015 there were slightly more women than men taking the examination, in 2017 with at least 48,700 women taking the examination and 44,600 men taking it (though not all jurisdictions permit reporting of gender).

The reports’ information comes from NASBA’s Gateway System, developed from submissions by the State Boards of eligible candidates’ data. Each Board is provided with a copy of the two editions. Additional copies may be purchased in a softback format through for $100 for the Jurisdiction Edition and $200 for the University Edition, or $250 for both editions when purchased together. These studies have been published by NASBA since 1982, but the new editions feature performance metrics for each of 18 content areas, plus simulations and written communications. Noel Winter is the editor with contributing editors Greg Gaynor, Ph.D., CPA, Mark M. Ulrich, CPA, and H. Fred Mittelstaedt, Ph.D.

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