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2014 Overall CPA Exam Stats

This document summarizes 2014 CPA exam performance statistics across all US jurisdictions. It finds that over 91,000 unique candidates took a total of 234,440 exam sections, with an overall pass rate of 49.5%. California, New York and Texas had the most candidates. Utah, Wisconsin and South Dakota had the highest pass rates. The exam saw higher numbers of first-time than repeat candidates. Section pass rates ranged from 46.4% for AUD to 55.5% for BEC. Most candidates held bachelor's degrees and were in their late 20s.

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3K views2 pages

2014 Overall CPA Exam Stats

This document summarizes 2014 CPA exam performance statistics across all US jurisdictions. It finds that over 91,000 unique candidates took a total of 234,440 exam sections, with an overall pass rate of 49.5%. California, New York and Texas had the most candidates. Utah, Wisconsin and South Dakota had the highest pass rates. The exam saw higher numbers of first-time than repeat candidates. Section pass rates ranged from 46.4% for AUD to 55.5% for BEC. Most candidates held bachelor's degrees and were in their late 20s.

Uploaded by

jda_23
Copyright
© © All Rights Reserved
We take content rights seriously. If you suspect this is your content, claim it here.
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CPA Exam Performance: All Jurisdictions

2014
Overall Performance
Unique Candidates
New Candidates
Total Sections
Passing 4th Section

.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.

91,384
39,798
234,440
25,643

Sections/Candidate
Pass Rate
Average Score

2.57
49.5%
71.9

Top 3 Jurisdictions
Most Candidates
1. California
2. New York
3. Texas

12,369
10,123
5,671

Sections

Candidates

Highest Pass Rate


1. Utah
2. Wisconsin
3. South Dakota

39,380

2013 Q-1

48,690

% Pass

2013 Q-1

48%

2013 Q-1

62.3%
58.8%
58.3%

45,723

49,898

2013 Q-2

2013 Q-3

2013 Q-4

71,693

65,639

59,963

Sections

Score

% Pass

First-Time
Re-Exam

136,288
98,152

72.6
70.8

55.0%
41.9%

AUD
BEC
FAR
REG

62,486
53,796
60,197
57,961

72.4
73.8
70.1
71.3

46.4%
55.5%
47.6%
49.4%

Exam Type by Percent


Re-Exam
42%
First-Time
58%

2013 Q-3

50%

51%

2013 Q-3

49,191

47,453

2014 Q-3

2014 Q-4

69,651

62,634

2014 Q-2

2014 Q-3

2014 Q-4

51%

52%

38,218

42,555

2014 Q-1

2014 Q-2

46,770

2013 Q-2

2013 Q-2

48,601

Section Performance

2013 Q-4

2014 Q-1

47%

48%

2013 Q-4

2014 Q-1

55,385

46%

2014 Q-2

Data and Trends published by NASBA (www.nasba.org)


[email protected]

2014 Q-3

2014 Q-4

CPA Exam Performance: All Jurisdictions


Demographics

. Candidate Count
In-State Address
.
Out-of-State Address
.
International Address
.
.
. % of Candidates
In-State Address
.
Out-of-State Address
.
International Address
.

43,914

Male
Female
Not Reported

Residency

44,657
2,813

Average Age
29.6

29.3

29.1
28.5

75.9%
14.8%
9.3%

Degree Type

29.4 29.5

29.2

69,324
13,538
8,522

28.4

. Candidate Count
Bachelor's Degree
.
Advanced Degree
.
Enrolled/Other
.
.
. % of Candidates
Bachelor's Degree
.
Advanced Degree
.
Enrolled/Other
.

60,094
13,354
17,936

65.8%
14.6%
19.6%

New Candidates

7,135

2014 Q-2

7,709

5,720

2014 Q-1

12,840

15,447

5,079

2013 Q-4

11,932

13,319

2013 Q-3

10,349

2013 Q-2

7,716

6,040

2013 Q-1

7,868

5,381

10,781

13,278

16,090

New Candidates vs Candidates Passing 4th Section

2014 Q-3

2014 Q-4

Pass 4th

Notes about the Data


1.

The data used to develop this report was pulled from NASBA's Gateway System, which houses the Uniform CPA Examination's
Application and Performance information for all 55 Jurisdictions.

2.

The demographic data related to Age, Gender and Degree Type is provided by the individual candidates and may not be 100% accurate.

2014
Data and Trends published by NASBA (www.nasba.org)
[email protected]

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