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There was a study that tried to determine what helped CPA candidates pass the CPA exam. The researchers examined these attributes: age, GPA, SAT scores, bachelor’s highest degree, self-studied or not, attended AACSB accredited school or not. The study was done in 2003, before the computerized exam being implemented. Still, it gives you an idea how difficult or easy the exam was (or is, to certain extent). The average GPA of the candidates was 3.4 with a standard deviations of 0.4. So about 84% of the population had a GPA of 3.0 or higher, yet so many didn’t pass the exam. For those who passed, congratulations for passing one of the most difficult exams.
Here is the study and its findings: https://www.na-businesspress.com/howell2web.pdf
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