AICPA recognizes 50 top CPA exam performers

The American Institute of CPAs announced the 50 winners of the Elijah Watt Sells award Thursday, which recognizes candidates who obtained a cumulative average score above 95.50 across all four sections of the CPA exam on their first attempt in 2022.

Of the nearly 67,000 individuals who sat for the CPA exam last year, 50 candidates across more than 20 states met the criteria to receive the Elijah Watt Sells award. 

"A hearty congratulations to these 50 individuals," said AICPA vice president Mike Decker in a statement. "The CPA exam is a rigorous assessment and these individuals have reached a level of understanding and excellence, which has been a milestone of this profession, on their first attempt. These candidates are commended for an exceptional performance that very few individuals achieve."

Created in 1923 to celebrate the top performers on the exam, the program is named after Elijah Watt Sells, one the first CPAs in the U.S. After studying at Baker University without qualifying for a degree, Sells worked as an assistant station agent at a railroad station. Numerous mistakes in his financial reports eventually cost him this opportunity, and Sells decided to take his craft more seriously.

Sells eventually became a prominent figure in the accounting world by participating in the establishment of the AICPA, co-founding the accounting firm Haskins & Sells, which would later become Deloitte, and dedicating himself to boosting educational opportunities for aspiring accountants. 

The list of award winners can be found here.