The top-scoring candidates on the 2005 Uniform CPA Examination have been announced by the American Institute of CPAs.

The 10 candidates, who earned the highest cumulative scores on the four section of the exam, receive the Elijah Watt Sells Award. The award was created in 1923 to honor Sells, one of the country's first CPAs under the provision of a New York State law enacted in 1896 and a leader in advancing professional education. He was active in the establishment of the AICPA and was a founder of New York University's School of Commerce, Accounts and Finance.

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