Aida R. Lozada, Edwin R. Maldonado, José J. Cao-Alvira , Teresa Longobardi

Disaggregated Analysis of CPA Exam Sections: Jurisdictional Outcomes in Puerto Rico

Introduction

Disaggregated analysis of cpa exam sections: jurisdictional outcomes in puerto rico. Explore CPA exam section pass rates in Puerto Rico over 10 years. This study analyzes university performance & informs accounting curriculum updates for the new exam format.

Abstract

This study is the first to examine whether candidates who pass the core section of the CPA exam, which assesses the foundational competencies required of the profession, are also likely to pass any of the three new discipline sections. Using ten years of exam sittings, the research compares section-level performance across universities in the jurisdiction of Puerto Rico. The findings reveal that, among the accounting programs that consistently presented candidates, only three institutions achieved higher pass rates across all exam sections. The results enrich the accounting education literature and support curriculum updates aligned with the new CPA exam format.

Review

This timely study offers a valuable and disaggregated analysis of CPA exam outcomes within the jurisdiction of Puerto Rico, uniquely exploring the relationship between success in the foundational core section and the new discipline sections. By utilizing a robust ten-year dataset of exam sittings, the research provides an important initial investigation into how accounting programs prepare candidates for the evolving CPA examination structure. The primary finding, indicating that only a limited number of institutions consistently achieve higher pass rates across all exam sections, immediately highlights areas of excellence and potential areas for development within the region's accounting education landscape. A significant strength of this research lies in its longitudinal and granular approach, comparing section-level performance across various universities. This level of detail is crucial for understanding the nuances of candidate preparation and identifying specific program strengths or weaknesses in a dynamic educational environment. The study's contribution to the accounting education literature is substantial, offering empirical data that can directly inform curriculum updates and strategic planning efforts by universities as they adapt to the demands of the revised CPA exam, thereby enhancing professional readiness and overall program effectiveness. While the abstract establishes a clear and compelling objective, particularly regarding the likelihood of passing discipline sections after passing the core, a more explicit articulation of findings directly addressing this initial premise would further strengthen the reported outcomes. Given the intriguing finding that only three institutions consistently achieve higher pass rates, future research could delve deeper into the characteristics, pedagogical approaches, or resource allocation strategies employed by these successful programs. Such an investigation would provide invaluable, actionable insights for other institutions aiming to improve their candidates' comprehensive performance across the CPA exam sections.

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