CPA exam candidate pass rates remain at 50-60% (AICPA 2019b). The purpose of this study was to determine whether there was an association between candidate preparation and exam results. This study investigated inspiration for becoming a CPA, work experience, education, study preparation and earning 150 credit-hours in relation to exam results. The scope was the State of Minnesota. The findings validated the flexibility in work experience and educational requirement guidelines from the AICPA and the State of Minnesota (AICPA 2020; MNBOA 2020). The findings showed 57% indicated CPA inspiration occurred during undergraduate studies while only 20.7% attributed it to faculty. A stronger relationship was found with exam results for those studying full-time while not working, using diverse study tools, and obtaining a higher level of education.
Johnson, N. CPA Exam: Correlative Study of Preparation Activities and Exam Results. The North American Accounting Studies 3 (1): 41-59.