The Uniform CPA Examination

Answer. The Elijah Watt Sells Award is presented to the three candidates who pass all four sections of the Uniform CPA Examination at one time and receive the highest combined grades on all four sections. Candidates must also achieve a minimum grade of 80 on all sections. A Gold Plaque is awarded to the candidate who receives the highest grade; a Silver Plaque is awarded to the candidate with the second-highest grade; and a Bronze Plaque is given to the candidate with the third-highest grade.

The Award was originally established by the Council of the AICPA in 1923 to honor Elijah Watt Sells, a founding partner of Haskins & Sells (now Deloitte & Touche). Mr. Sells was also active in the creation of the AICPA.