Academic achievement and professional examination performance

M. Rai KAPOOR, Koon Hung CHAN, Herbert L. JENSEN

Research output: Journal PublicationsJournal Article (refereed)

Abstract

Although licensing of chartered accountants (CAs) in Canada is governed by provincial law, the basic requirements are similar across the country: the equivalent of an undergraduate education in accounting, two years of experience, and a passing score on the Uniform Final Examination (UFE). The UFE, taken by candidates after completion of a bachelor’s degree, is administered and scored annually by the Canadian Institute of Chartered Accountants (CICA). The profession agrees that standards for the UFE and for other licensing requirements should remain high; still, the pass rate on the UFE, which has ranged as low as 29%, has worried a number of observers (Gibbins, 1986; Matusky, 1991; Meikle, 1986; Rosen, 1978, 1982). Recently, candidates aspiring to enter the field of chartered accountancy in Quebec have brought political arguments into the debate on the reasonableness of UFE pass rates (Matusky, 1990).
Original languageEnglish
Pages (from-to)100-106
Number of pages7
JournalCanadia Journal of Education
Volume17
Issue number1
Publication statusPublished - 1 Jan 1992
Externally publishedYes

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