This section contains basic facts about the Uniform CPA Examination – its purpose, structure, governance, and administration. It also contains information about the Elijah Watt Sells Awards that have been granted annually since 1923 for outstanding performance on the CPA Examination. In addition, new CPA Examination initiatives are described under the “Projects in Progress” heading, and basic information about IQEX (International Qualifying Examination) is provided for candidates who qualify to take this special examination.
CPA Examination Basics
A general overview of the CPA Examination enterprise and the roles and responsibilities of the entities that participate in it are provided in these three documents: The Uniform CPA Examination: Purpose and Structure
, The AICPA Board of Examiners
, and The Uniform CPA Examination Organizations
Elijah Watt Sells Awards
The Elijah Watt Sells Award is bestowed upon candidates who:
- Have obtained a cumulative average score above 95.50 across all four sections of the Uniform CPA Examination