A burning question among CPAs is, why aren't recent accounting graduates taking the CPA Exam?The answer is complex, and it also opens up a need to evaluate two other questions: Why should CPAs focus on who is passing the exam, and what can we do to increase participation?
It is clear that the dearth of individuals taking the CPA Exam is not due to fewer accounting graduates. The number of accounting graduates has actually increased in recent years, while those sitting for the exam has not.
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