Abstract
The aim of the article is to assess the variables that are influenced performance on the Certified Public Accountant (CPA) exam in Kuwait. To achieve the aim of the study, structure questionnaire was improved and delivered to a sample of (150) of the study population of candidates recently licensed CPAs to find out their interpretations of the causes that influence their performance on the CPA exam, the amount of questionnaires returned and ready for analysis was (120),with a reply rate of 80%.
 
 The study showed that the success of the CPA exam in Kuwait is generally dependent on factors related to the exam itself and the candidate who is taking the exam. It reported that the most important challenges linked to the CPA exam are unlimited scope of the CPA exam followed by the exam's questions do not cover all subjects and the exam does not measure the examinee's capabilities. Moreover, the analysis showed that insufficient preparation of the exam is the main variable affecting the performance of CPA exam followed by accepting the idea of repeating the exam. Finally, the study recommends that academicians in accounting should train the students for the exam. They should pay attention to curriculum to assure that learners are provided the good training for the examination.
Highlights
Accounting as a measuring and communicating vehicle plays a major role in economic planning, control and decision making
Accountants attempt to develop their skills by passing Certified Public Accountant (CPA) exam which become a dream for each accountant
The aim of this study is to investigate the factors behind influencing the performance of candidates on the CPA exam in Kuwait
Summary
Accounting as a measuring and communicating vehicle plays a major role in economic planning, control and decision making. Empirical studies for the factors leading to success in CPA exam have raised several issues such as the candidate's Grade Point Average (GPA) (Dunn & Hall, 1984), the credit hours in general education (Suluom & Masoud, 2014); accounting schools with Association to Advance Collegiate Schools of Business (AACSB) accreditation (Hahn & Fairchild, 2015), the time available to the candidate (Cardona et al, 2015) and the type of CPA training program (Morgan, 2015). These findings, seem to be questionable for the accounting graduates in Kuwait
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