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Business graduate joins elite group of top CPA exam scorers in the country

Even after two months of intense preparation, Liberty University alumnus David Bell (’18) flopped his first CPA practice test.

“I was devastated at that point,” said Bell, who needed at least 75 percent on the Uniform Certified Public Accountant (CPA) Examination to become a U.S. Certified Public Accountant.

As a self-proclaimed overachiever, failing the first practice test turned his stomach inside out. Frustrated but determined to succeed, Bell rescheduled the first of his four-part CPA exam to give him more time to study.

“It felt like another year of school,” said Bell, 23, who dedicated 10 hours per day over the course of eight months to preparing.

He first heard about the CPA exams during a Liberty accounting class. The exams, divided into four distinct segments — Auditing and Attestation, Business Environment and Concepts, Financial Accounting and Reporting, and Regulation — are the most difficult assessments for accountants, equivalent to the bar exam for aspiring lawyers.

While many accountants lead successful careers without becoming CPAs, Bell learned that the credential could significantly enhance his accounting career development, job security, and overall employment satisfaction. Those with a CPA license also make 10-15 percent more income and, according to the National Association of State Boards of Accountancy, CPAs have more opportunities to travel the world and gain international business experience.

“Initially, I thought I barely scraped by on the first couple exams,” said Bell, who has been employed with PricewaterhouseCoopers in New York City for over a year. “There were definitely times when I guessed on questions. But when I got my final scores back, I almost fell out of my chair.”

Bell scored higher than he expected — an average of 96.25 percent — making him eligible for the Elijah Watt Sells Award, an accolade that recognizes the top exam performers each year who on average receive 95.5 percent or higher across all four categories. Of the nearly 75,000 individuals who took the exams in 2019, Bell was one of 133 candidates to reach that score.

“I am so incredibly proud of David and his achievement,” said Dr. Jamie Stowe, a Liberty accounting professor who instructed many of Bell’s upper-level accounting courses in the School of Business and was the faculty advisor of the Accounting Society student club during Bell’s tenure as club president. “I remember meeting David early on in his undergraduate career, when he was not yet a declared accounting major, and being impressed by his go-getter attitude.”

“I later had the pleasure of teaching him in Intermediate Accounting, and I knew he was meant for a career in accounting,” she added. “He grasped the concepts quickly, and he seemed to have a passion for accounting and finance reporting. I was so proud to be able to watch him grow and learn in the years that followed.”

During his time at Liberty, Bell volunteered as an accounting tutor, which helped him stay sharp on smaller accounting concepts easily overlooked

“It has been my pleasure to watch David excel in his transition from Liberty University to a professional career in New York, and put the skills, values, and work ethic that he cultivated within the School of Business to good use,” Stowe said.

Bell graduated with a bachelors of science in accounting in the fall of 2018. At PricewaterhouseCoopers, he works as a financial statement auditor testing the financial statements of hedge funds and private equity real estate investment funds and said he is excited to be employed with a dynamic company that stretches his abilities as a young professional.

“My professors at Liberty pushed me really hard,” he said. “My education was fair, but it was also tricky. I had to reason and think through stuff and explain what I learned. … Yes, we are accountants, and we look at plenty of numbers, but we need to be able to tell people what those numbers mean. I think Liberty really prepared me for that.”

“I’m incredibly grateful to have professors who believed in me and coached me to grow,” he added. “I can’t imagine that every school in the country provides that same quality of mentorship. I think a lot of professors around the nation are just taking a paycheck, or they’re too concerned with their research that they don’t have time to push students. … That wasn’t how Liberty operated, and I’m grateful for that. I don’t think I would be anywhere near the same level of satisfaction in my career and growth if I hadn’t attended Liberty.”

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