UNIFORM CPA EXAMINATION Average Test Scores by Window Average

UNIFORM CPA EXAMINATION Average Test Scores by Window 99 72 72 70 71 71 72 68 69 70 71 72 71 70 70 Average Scores 67 69 AUD BEC FAR REG 0 04Q3 04Q4 05Q1 05Q2 Legend: (1) The score scale is 0-99, with 75 as the passing score. Scores in this chart have been rounded to the nearest integer. (2) Testing windows are identified by year and quarter (04Q3 = 2004, third quarter) (3) Abbreviations in the insert are the names of Examination sections: AUD - Auditing and Attestation; BEC - Business Environment and Concepts; FAR - Financial Accounting and Reporting; REG - Regulation This chart provides the average scores of examinees for the four sections of the Uniform CPA Examination across four testing windows. It shows that test scores are relatively balanced over the course of a year. Examinees do equally well regardless of when they take the Examination.