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    Since 1985, The NASBA Report: Candidate Performance on the Uniform CPA Examination (formerly Candidate Performance Book) has served as the go-to resource for annual statistics and trends of candidates taking the Uniform CPA Examination. Following a pause in publication to ensure the successful launch of CPA Evolution, the 2020, 2021, 2022 and 2023 editions are now available for purchase on www.nasbareport.com. 

    Key components of The NASBA Report include performance metrics for the 55 U.S. jurisdictions to which a candidate applied to sit for the Exam, as well as university rankings and Exam performance breakdowns. In addition to the four primary sections (AUD, BEC, FAR, REG), the publication also includes performance metrics by cohort and trending data for the previous three years. (Note: All candidates who begin the Examination process in the same calendar year are members of the cohort.) Additional features include country performance for the top five countries and jurisdiction rankings for number of sections, number of unique candidates, average age and percent pass. Section descriptions are also included to explain each view of the performance metrics. Presenting the data in this way allows for a more accurate analysis of trends in the accounting pipeline.   

    In 2023, the jurisdictions with the highest pass rates were: Iowa with 60.9%, South Dakota with 58.3% and Nebraska with 57.6%. Performance metrics also indicate 84,980 candidates took the Examination in 2023 (of which 41,415 were new candidates) with 20,036 candidates passing their final section of the Examination.  

    Among the universities with the most candidates sitting for a First-Time section in 2023 were: University of Illinois – Urbana Champaign (659), Baruch College CUNY (649) and California State University – Fullerton (519).  

    NASBA began gathering data on CPA Examination candidates in 1982 and has published reports on performance and selected characteristics since 1985, demonstrating NASBA’s role as a trusted resource to Boards of Accountancy, the academic community and accounting profession. The publication offers the best overview of CPA Examination trends from around the world, and at the jurisdiction and university level. 

    For information on The NASBA Report, and to place an order, visit nasbareport.com.