Japan’s Low USCPA Pass Rate

Japan’s USCPA Pass Rate  is Too Low

In 2015, only 16.8% of test-takers in Japan passed the Written Communication (WC) section. This low pass rate is hurting the overall exam pass rate for test-takers in Japan, because your score on the WC section counts as 15% of your total BEC score. Japan’s USCPA Pass Rate is Too Low.

Look at the 2015 USCPA exam data for Japan below (click on the image). Notice the data next to the red arrows (“% pass” and “BEC Writ”).


As you can see, the USCPA pass % in 2015 for Japan was only 36.4%. This is one of the lowest pass rates in the world. Among the 30 countries with the largest number of test-takers in 2015, only three countries had lower pass % than Japan—Bahamas (30.9%), Cayman Islands (29.2%), and Jamaica (28.3%).

English Reading and Writing Skill is the Problem

Japanese test-takers’ low pass rate on the USCPA  米国公認会計士 ライティング (WC section) and low pass rate on the USCPA exam overall is linked to English reading and writing ability.

The 16.8% pass rate on the BEC WC section for Japan in 2015 was also extremely low compared to other countries. And so was Japan’s TOEIC score.


Next, look at this international list of USCPA pass %, WC pass %, and TOEIC scores for 2015:


The trend in the table above is clear. It also makes sense, because the WC section is scored mostly on English writing skill and less on accounting knowledge. In fact, the WC section is scored by computer (and sometimes by human scorers in special cases). The computer program used for scoring the WC section looks for English writing patterns and grammar.

So do not worry about your general English language ability. You have one clear goal: to pass the USCPA exam. To pass, you only need “USCPA exam” English ability. For Japanese test-takers, the biggest challenge is how to write good business memos in the WC section of the exam.

You Should Practice WC ライティング in English

You need to practice for the WC section by learning how to write accounting memos that will look good to the computer program. Books can give you some guidelines, but the best way to prepare for the WC section is to practice writing answers to several sample WC questions and then to receive coaching guidance in English. Why in English? Because the entire USCPA exam is in English so it makes no sense to study for the test using Japanese.

Some of the big jukus in Japan offer WC practice in Japanese, but I offer you coaching in native English. That’s what you really need.

I can help you to maximize your WC score.