CPA Exam Top Scorers


The AICPA announced the winners of the 2004 Elijah Watt Sells Awards, which are presented annually to the candidates earning the highest cumulative scores on the four sections of the Uniform CPA Exam. They are (in alphabetical order) Michael J. Becker, a candidate from Florida; David Eads, Texas; Eric Daniel Hessler, Virginia; Laura Ann McClure, Texas; Katie Eileen McDermott, Illinois; Christopher Rohrich, North Dakota; Olya Stuber, Iowa; and Xin Amanda Yuan and Yan Zhang, both from Illinois. The winners must have completed testing during the previous calendar year and passed each exam section on their first attempt. The awards were created in 1923 to honor Sells, who was among the nations first CPAs and active in establishing the AICPA.

SPONSORED REPORT

A new line of business to consider

Technology assessments may open the door to new engagement opportunities for your firm. What is a technology assessment? How do you perform one? JofA Tech Q&A author J. Carlton Collins shows you in a detailed explanation.

FEATURE

Maximizing the higher education tax credits

A counterintuitive strategy can save taxes by including otherwise excludable scholarships in gross income.