Uniform CPA Examination for First-Time Candidates:
Pass Rates
| YEAR |
GROUP |
NUMBER OF CANDIDATES |
AUD (%) |
LPR (%) |
FARE (%) |
ARE (%) |
ALL SECTIONS (%) |
| |
CSU |
156 |
16.6% |
19.2% |
18.0% |
20.5% |
11.5% |
| 1999 |
OHIO |
3,383 |
19.3% |
18.6% |
16.0% |
18.0% |
9.3% |
| |
NAT'L |
47,183 |
28.6% |
28.8% |
25.5% |
26.7% |
15.1% |
| |
|
|
|
|
|
|
|
| |
CSU |
19 |
47.4% |
42.1% |
47.4% |
42.1% |
36.8% |
| 2000 |
OHIO |
303 |
31.0% |
31.0% |
30.1% |
28.7% |
19.1% |
| |
NAT'L |
37,077 |
30.2% |
31.3% |
28.9% |
28.9% |
16.7% |
| |
|
|
|
|
|
|
|
| |
CSU |
31 |
38.7% |
38.7% |
38.7% |
41.9% |
25.8% |
| 2001 |
OHIO |
617 |
36.0% |
39.5% |
29.9% |
31.6% |
19.6% |
| |
NAT'L |
32,440 |
31.6% |
35.9% |
30.7% |
30.0% |
17.8% |
| |
|
|
|
|
|
|
|
| |
CSU |
26 |
25.0% |
21.2% |
28.8% |
34.6% |
17.3% |
| 2002 |
OHIO |
696 |
37.0% |
40.0% |
28.2% |
32.0% |
18.2% |
| |
NAT'L |
34,867 |
33.1% |
36.8% |
31.4% |
32.1% |
19.0% |
| |
|
|
|
|
|
|
|
| |
CSU |
46 |
26.1% |
33.1% |
31.2% |
26.9% |
15.2% |
| 2003 |
OHIO |
875 |
32.7% |
40.5% |
31.1% |
35.2% |
18.2% |
| |
NAT'L |
37,056 |
32.9% |
38.5% |
32.5% |
33.8% |
20.1% |
| |
|
|
|
|
|
|
|
| 2000 to 2003* |
CSU |
122 |
32.4% |
33.4% |
35.1% |
34.7% |
21.7% |
| OHIO |
2,491 |
34.5% |
39.0% |
29.9% |
32.6% |
18.7% |
| NAT'L |
141,440 |
32.0% |
35.6% |
30.9% |
31.2% |
18.7% |
Key
| AUD |
Auditing |
| LPR |
Business Law and Professional Responsibilities |
| FARE |
Financial Accounting and Reporting |
| ARE |
Accounting and Reporting (Other Areas) |
Notes: * 1999 pass rates in Ohio were depressed by the large number of unprepared candidates sitting for the CPA exam in 1999 so as to avoid the 150-requirement that became effective in Ohio in 2000.
Ohio and National pass rates combine candidates with and without advanced degrees
N/A - Less than 5 candidates sitting for this exam and, thus, not separately reported
Source: National Association of State Board of Accountancy (NASBA)