Comprehensive statistical data from all four testing windows for all four sections of the Uniform CPA Examination can be found in NASBA’s newly released Candidate Performance on the Uniform CPA Examination – 2018 Edition. The redesigned report is now available in a single volume. Its information comes from NASBA’s Gateway System and is developed from the State Boards’ submissions of eligible candidates’ data. The information was then analyzed and assembled by Noël Winter. Among the types of information found in the report are quarterly trending data and jurisdiction rankings for number of sections, number of unique candidates, average candidate age and average pass rate.

Once again in 2018, Utah was the jurisdiction with the highest passing rate (66.0 percent) and the jurisdiction with the second highest passing rate was again Wisconsin (61.1 percent). Others in the top 10 were: Oregon (58.5 percent), Colorado (58.2 percent), Iowa (57.7 percent), North Carolina (57.6 percent), Nebraska (57.4 percent), Massachusetts and South Dakota ( both with 56.3 percent), and Minnesota (56.1 percent). Four states – Alabama, Florida, Kansas and Michigan – all had a passing rate of 55.7 percent. The jurisdiction with the oldest average candidate age was New Mexico with 32 years, and the jurisdiction with the youngest was Iowa with 25.5 years.

Out of the 85,555 candidates who took the Examination in 2018, there were 63,088 first time candidates. During 2018, there were 24,034 passing their final section of the Examination. In 2017 there were 95,650 candidates who took the Examination and 25,832 passed their fourth part.

Each Board of Accountancy is being provided with a copy of the report. Additional softback copies of the 2018 Edition of the report are available at $200 each and can be ordered through

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