A Profile of Top Performers on the Uniform CPA Exam

Winners of the Elijah Watt Sells Award

Michael D. Akers, PhD, CPA, CBM, CMA, CFE, CIA, and Don E. Giacomino, DBA, CPA, and Courtney Kelly, MS, and Olivia Johnson

The Elijah Watt Sells Award, one of the most prestigious professional awards in the United States, honors top performers on the Uniform CPA Examination. This article provides statistics by state and by gender of past award winners, from the first CPA exam in 1923 through the most recent available exam results for 2012. In addition, it presents a profile of the top performers based on the results of a survey administered by the authors to recent Sells Award winners. Specifically, the survey examined the recipient's educational level, the amount and type of preparation, and the impact of the award on the winner's career. It is hoped that future candidates and state boards of accountancy will find this information useful and that this discussion will further promote the award's prestige.