The state with the highest CPA exam pass rate in 2024 was Nebraska at 61.9%, followed by Utah at 58.6% and Montana at 57.4%, according to a new report.
The National Association of State Boards of Accountancy today released “The NASBA Report: Candidate Performance on the Uniform CPA Examination – 2024 Edition.” The report analyzes data from all four testing quarters in 2024, including the three core sections (AUD, FAR and REG) and the three new discipline sections (BAR, ISC and TCP) of the exam, to show candidate success and exam trends across jurisdictions and institutions. It also includes country performance for the top five countries and jurisdiction rankings for number of sections, number of unique candidates, average age and percent pass rate.
The report found, for instance, that the universities with the most candidates sitting for a first-time section in 2024 were the University of Illinois – Urbana Champaign (524 students), Baruch College CUNY (502 students) and California State University – Fullerton (472 students).
NASBA began gathering data on CPA candidates in 1982 and started publishing reports on their performance and characteristics in 1985. Since the implementation of CPA Evolution, the new exam format, NASBA paused publication until fall 2024 to reflect the changes in the new exam and licensure structure.
The 2024 report is available for $300. Orders can be placed through NASBAreport.com.
