The Relationship between Undergraduate Academic Achievement and Professional Examinations Performance

Abstract

This study assessed the relationship between various attributes of candidates’ undergraduate academic achievement and candidates' performance in the Certified Public Accountants (CPA) examination, making use of multiple regression estimation techniques. The analysis included 78 first time candidates, who wrote the examination (Module E and F) between May 2005 and November 2007. Results indicated a positive, statistically significant correlation between the examination scores and the candidate's grade point average (GPA) and credit hours in general education. Years out of school and age showed no significant correlation with examination performance. The results indicate that candidates need to put more effort on general education and overall coursework mastery (GPA) in order to pass the CPA examinations.