Perceptions of Factors Affecting the Passing Rates of the CPA Exam

• In Event: Teaching, Learning and Curriculum 5

Abstract

According to data compiled by the NASBA Candidate Performance Reports, Puerto Rico has consistently reflected the lowest passing rates among the 50 states and territories of the United States (U.S.) on the CPA exam. The objective of this study is to examine the factors that might be causing the lower passing rates of Puerto Ricans on the CPA exam. Our study aims to fill a gap in the literature. We are conducting a survey among candidates taking CPA review courses and recently licensed CPAs to obtain their perceptions of the factors that affect their performance on the CPA exam.

Authors

• Rogelio J Cardona, University of Puerto Rico-Rio Piedras Campus

• Karen Camile Castro, University of Puerto Rico-Rio Piedras

• Carmen B. Rios, University of Puerto Rico