ENHANCING CPA EXAM PASS RATES FOR THE NONTRADITIONAL LEARNER.

With average CPA exam pass rates typically in the low 50% range for each exam section, a significant number of students struggle to achieve success with the exam. Public accounting firms are increasing pressure for students to complete the exam prior to the start of employment, and this pressure resonates on accounting programs to develop methodology; which will assist students to successfully pass the exam, often during the fifth year of academic study in a 150-hour program. Two challenges faced by accounting programs to achieve this goal is a full curriculum with little room to add exam preparatory assistance that will increase exam success, and a changing demographic of student who is older in age that typically has less success demonstrating mastery through examination. Data does support the fact that CPA exam first time pass rates drop as the age of examinee increases. This paper examines methodology that accounting programs can consider that will provide a more supportive environment for older students to achieve success on the CPA exam. [ABSTRACT FROM AUTHOR]