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College of Business & Economics

MSACC CPA Exam Pass Rates Reported by Candidates

Audit Exam 2009 2010 2011 2012 2013
  Total Number Sitting 26 29 31 36  
  Number Passing 25 26 26 33  
  Pass Rate 96.10% 89.60% 84% 92.0%  
  Average Score 86.30% 83.20% 84.70% 83.6%  
Regulation Exam 2009 2010 2011 2012 2013
Total Number Sitting 29 30 32 30
Number Passing 28 24 28 34
Pass Rate 96.5% 8% 87.5% 88.2%
Average Score 87.8% 86.4% 83% 85.9%
Business Exam 2009 2010 2011 2012
  Total Number Sitting 23 28 27 31
  Number Passing 22 27 27 31
  Pass Rate 95.6% 96.4% 100% 100%
  Average Score 83.3% 83.4% 84.3% 85.9%
Financial Exam 2009 2010 2011 2012
  Total Number Sitting 28 26 25 26
  Number Passing 24 25 25 26
  Pass Rate 85.7% 96.1% 100% 100%
  Average Score 86.2% 85% 83.4% 84.9%
Passing All Four Parts, Reported by KY State Licensing Board 2009 2010 2011 2012
  Total Number Sitting All 4 Parts 28 27 28 30
  Total Number Passing 22 21 24 26
  Pass Rate 78.5 77.7 85.7% 86.7%
National Average Pass Rates for Each Section* 2009 2010 2012
  Audit 49.8% 47.8% 46.9%
  Regulation 48.3% 47.3% 48.2%
  Business 48.4% 47.8% 52.3%
  Financial 49.8% 50.7% 47.9%

* 2011 Edition, Candidate Performance on the Uniform CPA Examination, NASBA

Benchmark: The Von Allmen School of Accountancy's MSACC program will have an annual pass rate on each section of the CPA exam of at least 80% which is 30 percentage points higher than the the national average. Achieving this pass rate will also increase the likelihood that UK will place in the top ten nationally among advanced degree programs for pass rates on the CPA exam. For 2009 UK placed 6th nationally, and for 2010 UK placed 4th nationally among advanced degree programs.