Eleven accountants were given the Elijah Watt Sells Award by the American Institute of CPAs and the National Association of State Boards of Accountancy.
The award is granted to candidates who earned a cumulative average score above 95.50 across four sections of the CPA exam, pass the four sections on their first attempt and have completed testing in 2024. More than 74,000 individuals sat for the exam last year, meaning 0.01% of test takers reached this criteria.
“The Elijah Watt Sells Award represents one of the highest honors in the CPA profession, and this year’s 11 recipients have demonstrated extraordinary commitment, intellect and discipline in earning it,” Susan Coffey, CEO of public accounting at the AICPA, said in a statement. “These individuals are not only technically exceptional, they are also poised to shape the future of our profession. As the accounting landscape evolves, their leadership, integrity and drive for excellence will play a vital role in upholding public trust and guiding businesses through complexity and change.”
The Elijah Watt Sells Award program was established by the AICPA in 1923 to recognize outstanding performance on the CPA exam, as well as to honor Sells, who was one of the country’s first CPAs and a founding member of the Big Four Firm now known as Deloitte. Sells played a role in the establishment of the AICPA and has helped advance education within the profession.
The individuals listed below are the 2024 Sells Award winners in alphabetical order:
Samuel Abram (Arkansas and Texas), a graduate of the University of Arkansas with a Bachelor of Science in Business Administration in accounting and information systems, is employed with KPMG in Dallas.
Ujjwal Ahluwalia (Montana), a graduate of University of Delhi with a Bachelor of Commerce (Honors), and a Chartered Accountant from the Institute of Chartered Accountants of India, is employed with American Express in Gurugram, India.
David Samayoa Alvarado (New York), a graduate of Ramapo College of New Jersey with a Bachelor of Science in accounting and a Bachelor of Science in finance, is employed with PricewaterhouseCoopers LLP in New York.
Matthew DiMillo (Illinois), a graduate of Illinois Wesleyan University with a Bachelor of Science in accounting, is employed with Mowery & Schoenfeld in Lincolnshire, Illinois.
Esther Drillick (New York), a graduate of Touro University with a Bachelor of Science in accounting, is employed with YVY ECC in Brooklyn, New York.
Priyanka Goyal (Washington), a graduate of Meerut University with a Bachelor of Law and a Chartered Accountant from the Institute of Chartered Accountants of India, has previously worked with S. C. Johnson & Son and is currently actively pursuing professional opportunities in the U.S. accounting and finance industry.
Lucas Heilman (Kentucky), a graduate of The University of Kentucky with a Bachelor of Science in accounting and a Bachelor of Business Administration in finance, is employed with Dean Dorton in Lexington, Kentucky.
Sierra Rose Overmoyer (Pennsylvania), a graduate of Shippensburg University with a Bachelor of Science in Business Administration in accounting and finance, is employed with SEK CPAs & Advisors in Carlisle, Pennsylvania.
Mac Smigielski (Illinois), a graduate of the University of Nebraska – Lincoln with a Bachelor of Science in Business Administration in accounting and finance, is employed with Deloitte & Touche LLP in Chicago.
Xuan Phuc Tran (California), a graduate of the University of California, Irvine with a Bachelor of Arts in Business Administration, is employed with PricewaterhouseCoopers in San Jose, California.
Kotaro Yoshioka, a graduate of The University of Tokyo with a Bachelor of Arts and a graduate of The University of Edinburgh with a Master of Business Administration, is employed with JP Morgan in Tokyo, Japan. Yoshioka has applied for his CPA licensure in the U.S. territory of Guam and is awaiting approval.
