... as the faculty who train them, should consider whether certification will result in corresponding benefits related to placement, salary, and career advancement. Moreover, for certifications with a low pass rate—e.g., the U.S. CPA examination pass rate is 51.9 percent ( National Association of State Boards...

... reviewers for their helpful comments. Editor's note: Accepted by Lori Holder-Webb. March 2015 October 2015 2017 150-hour requirement 120-hour requirement provisional CPA examination pass rates The 150-hour education requirement for licensure has been the subject...