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Due to increasing costs at four-year institutions or ineligibility to meet admission requirements, many students have opted to complete their first two years or less at a community college, and subsequently transfer to a four-year institution. This study provides empirical data on the academic performance of accounting students enrolled at a liberal arts undergraduate college in the Northeast United States over a three-year period. This study provides further evidence that community college students who complete their accounting principles course work at a community college, and subsequently transfer to an accounting program at a four-year institution earn lower grades in upper level accounting courses in comparison to their native student counterparts. These results confirm that transfer students in accounting may need academic and social support services to ease the transition from the community college environment to the academic and campus community of a four-year institution.