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Carroll School Hits #5 Nationally for CPA Exam Pass Rate
卡罗尔学校注册会计师考试合格率全国5分
- Published on February 05, 2020
-2020年2月5日出版
Boston College ranked fifth in the nation among large programs for performance on the 2018 Uniform Certified Public Accountant (CPA) Examination, according to data released by the National Association of State Boards of Accountancy.
美国国家会计委员会全国协会（National Association of State Boards of Accountancy）公布的数据显示，波士顿学院在2018年注册会计师（CPA）统一考试的大型绩效项目中名列全国第五。
With an overall passing rate of nearly 80 percent, Carroll School students well outperformed the state and national pass rates of 56 and 52 percent, respectively. First-time test-takers did even better on the exam: the pass rate for first-time Boston College candidates was 84 percent, compared to 58 percent of the nation’s newbies and 62 percent of first-timers in Massachusetts. Also in the top ten: University of Virginia (2), University of Notre Dame (10), and Brigham Young University in the top spot.
卡罗尔学校的学生总体通过率接近80%，远远超过了州和全国分别为56%和52%的通过率。初试者的考试成绩甚至更好：波士顿大学初试者的通过率为84%，而美国初试者的通过率为58%，马萨诸塞州初试者的通过率为62%。同样进入前十名的还有：弗吉尼亚大学（2）、圣母大学（10）和杨百翰大学（10）。
While the number-five position is a leap from the school’s 10th place standing the year prior, Carroll School students have consistently excelled on the CPA Exam. According to data analysis by Ed Taylor, senior lecturer and assistant chair of Accounting, Boston College has made the top-ten list for highest pass rates in the nation every year since 2015. (The 2014 class came in 11th.) These results reflect the exam scores of both undergraduate business majors with an accounting concentration and graduate students earning their M.S. in accounting.
虽然排名第五是一个飞跃，从学校的第十位站在前一年，卡罗尔学校的学生一直在注册会计师考试中表现优异。根据高级讲师、会计助理主席埃德泰勒（Ed Taylor）的数据分析，自2015年以来，波士顿学院每年都跻身全美十大通过率榜单。（2014届排名第11位）这些结果反映了会计学专业本科生和会计学硕士研究生的考试成绩。
When asked why Carroll School students perform so well on what is known to be a grueling exam, Taylor pointed to the faculty as well as student organizations like the Accounting Academy, who together “have made our students aware of how to prepare for success on the CPA Exam.” He also noted the addition of advanced electives to the curriculum, including Advanced Federal Taxation and Advanced Auditing.
当被问及为什么卡罗尔学校的学生在这场被称为艰苦的考试中表现如此出色时，泰勒指出，像会计学院这样的教师和学生组织一起“让我们的学生知道如何为注册会计师考试的成功做准备”。他还指出，课程中增加了高级选修课，包括高级联邦税收和高级审计。
Referring to the CPA Exam as a single test can be a little misleading. Aspiring accountants complete four 4-hour sections of the exam over the course of a year.These sections—Auditing and Accounting, Business Environment and Concepts, Financial Accounting and Reporting, and Regulation—include multiple-choice questions and written responses as well as complex task simulations. In 2017, the test was redesigned to place greater emphasis on higher-order cognitive skills such as analytical thinking and problem-solving. While the national pass rate dropped slightly that year, from 48.7 to 48.3 percent, the Carroll School’s overall pass rate went up—from 74 to 75 percent.
把注册会计师考试说成是一个单一的考试可能有点误导。有抱负的会计师在一年的时间里完成了四个4小时的考试部分。这些部分包括审计和会计、商业环境和概念、财务会计和报告以及监管，包括多项选择题和书面回答以及复杂的任务模拟。2017年，对测试进行了重新设计，更加强调分析思维和解决问题等高阶认知技能。虽然当年全国通过率略有下降，从48.7%降至48.3%，但卡罗尔学校的整体通过率从74%升至75%。
Perhaps most impressive are the eight Carroll School graduates who have earned the Elijah Watt Sells Award since 2012. This distinction is awarded to test-takers who, upon their first attempt, pass the exam with a cumulative average score above 95.50 on all four sections. Of the nearly 86,000 inpiduals who sat for the exam in 2018, 110 candidates achieved this feat—including Carroll School graduate Johnathan Grimaldi ’18. Recipients of the Elijah Watt Sells Award are announced in the spring for the previous year’s exams.
也许最令人印象深刻的是卡罗尔商学院的八名毕业生，他们从2012年起就获得了伊莱贾·瓦特销售奖。这项殊荣是授予考生的，他们在第一次尝试时，通过考试，在所有四个部分的累积平均分数都在95.50以上。在2018年参加考试的近8.6万人中，有110名考生取得了这一成绩，其中包括卡罗尔商学院（Carroll School）毕业生约翰纳森·格里马尔迪（Johnathan Grimaldi'18）。伊莱贾·瓦特销售奖的获得者将在春季公布，参加前一年的考试。
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