Just over 100,000 candidates took at least one Uniform CPA Examination section during the first ten testing windows of computer-based testing (CBT) – between April 1, 2004 and August 31, 2006.
With each passing window, the number of examinees taking only one exam section per window increased and the number attempting all four section in one window decreased.
The section data for each of the ten testing windows show that the percentage range of candidates taking one exam section per window was between 58% and 69%; the range for two sections per window was between 25% and 32%; the range for both three and four sections per window was between 2% and 6%. This appears to be a reflection on candidate behavior of the testing flexibility introduced by CBT.
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