[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"detail-sidebar-cat-0-en-105":3,"doc-seo-179827-105":59,"doc-detail-179827-en":131},{"code":4,"msg":5,"data":6},0,"success",[7,13,18,23,28,33,38,43,48,51,55],{"id":8,"doc_module":4,"doc_module_name":9,"category_name":10,"show_sort_weight":11,"slug":12},1,"Document","Story & Novel",90,"story-novel",{"id":14,"doc_module":4,"doc_module_name":9,"category_name":15,"show_sort_weight":16,"slug":17},2,"Literature",80,"literature",{"id":19,"doc_module":4,"doc_module_name":9,"category_name":20,"show_sort_weight":21,"slug":22},4,"Exam",70,"exam",{"id":24,"doc_module":4,"doc_module_name":9,"category_name":25,"show_sort_weight":26,"slug":27},5,"Comic",60,"comic",{"id":29,"doc_module":4,"doc_module_name":9,"category_name":30,"show_sort_weight":31,"slug":32},6,"Technology",50,"technology",{"id":34,"doc_module":4,"doc_module_name":9,"category_name":35,"show_sort_weight":36,"slug":37},7,"Healthcare",40,"healthcare",{"id":39,"doc_module":4,"doc_module_name":9,"category_name":40,"show_sort_weight":41,"slug":42},8,"Research & Report",30,"research-report",{"id":44,"doc_module":4,"doc_module_name":9,"category_name":45,"show_sort_weight":46,"slug":47},9,"Religion & Spirituality",20,"religion-spirituality",{"id":46,"doc_module":4,"doc_module_name":9,"category_name":49,"show_sort_weight":46,"slug":50},"World Cup","world-cup",{"id":52,"doc_module":4,"doc_module_name":9,"category_name":53,"show_sort_weight":52,"slug":54},10,"Lifestyle","lifestyle",{"id":56,"doc_module":4,"doc_module_name":9,"category_name":57,"show_sort_weight":24,"slug":58},19,"General","general",{"code":4,"msg":60,"data":61},"ok",{"site_id":62,"language":63,"slug":64,"title":65,"keywords":66,"description":67,"schema_data":68,"social_meta":124,"head_meta":126,"extra_data":128,"updated_unix":130},105,"en","2025-cpa-program-exam-report","2025 CPA Program Exam Report","","This report provides an analysis of the 2025 CPA Program examination results, detailing the pass percentages for various subjects including Advanced Audit and Assurance, Australia Taxation (Advanced and standard), Contemporary Business Issues, Digital Finance, Ethics and Governance, Financial Reporting, Financial Risk Management, Global Strategy and Leadership, Singapore Taxation, and Strategic Management Accounting. The data is presented in tabular format, indicating the percentage of High Distinction (HD), Distinction (D), Credit (C), Pass (P), and Fail (F) grades achieved in each subject. Notably, Financial Risk Management and Digital Finance show higher proportions of HD and D grades, while Singapore Taxation has a substantial Fail percentage. The report serves as a diagnostic tool for understanding student performance and identifying areas for potential curriculum or teaching improvements within the CPA Program.",{"@graph":69,"@context":123},[70,84,106],{"@type":71,"itemListElement":72},"BreadcrumbList",[73,77,79,82],{"item":74,"name":75,"@type":76,"position":8},"https://docshare.wps.com","Home","ListItem",{"item":78,"name":9,"@type":76,"position":14},"https://docshare.wps.com/document/",{"item":80,"name":20,"@type":76,"position":81},"https://docshare.wps.com/document/exam/",3,{"item":83,"name":65,"@type":76,"position":19},"https://docshare.wps.com/document/2025-cpa-program-exam-report/179827/",{"url":83,"name":65,"@type":85,"image":86,"author":91,"headline":65,"publisher":94,"fileFormat":97,"inLanguage":63,"description":67,"dateModified":98,"datePublished":99,"encodingFormat":97,"isAccessibleForFree":100,"interactionStatistic":101},"DigitalDocument",{"url":87,"@type":88,"width":89,"height":90},"https://docshare.wps.com/thumbnails/2025-cpa-program-exam-report/179827.png","ImageObject",300,407,{"name":92,"@type":93},"Hazel","Person",{"url":74,"name":95,"@type":96},"DocShare","Organization","application/pdf","2026-10-22","2026-09-02",true,{"@type":102,"interactionType":103,"userInteractionCount":105},"InteractionCounter",{"@type":104},"ViewAction",17,{"@type":107,"mainEntity":108},"FAQPage",[109,115,119],{"name":110,"@type":111,"acceptedAnswer":112},"What is the overall purpose of this report?","Question",{"text":113,"@type":114},"This report analyzes the results of the 2025 CPA Program examination, providing pass percentages for various subjects to identify performance trends.","Answer",{"name":116,"@type":111,"acceptedAnswer":117},"Which subject had the highest pass rate?",{"text":118,"@type":114},"While specific pass rates are not explicitly stated as a single figure, subjects like Financial Risk Management and Digital Finance show a higher combined percentage of High Distinction, Distinction, and Credit grades compared to others, indicating strong performance in these areas. Conversely, Singapore Taxation shows a significant Fail percentage.",{"name":120,"@type":111,"acceptedAnswer":121},"What does the data in the table represent?",{"text":122,"@type":114},"The table shows the percentage distribution of grades (High Distinction, Distinction, Credit, Pass, and Fail) for each subject within the 2025 CPA Program exam.","https://schema.org",{"og:url":83,"og:type":125,"og:title":65,"og:site_name":95,"og:description":67},"article",{"robots":127,"canonical":83},"index,follow",{"doc_id":129,"site_id":62},179827,1788338391,{"code":4,"msg":5,"data":132},{"doc_id":129,"user_id":133,"nickname":92,"user_avatar":134,"doc_module":4,"category_id":19,"category_name":20,"doc_title":65,"doc_description":67,"doc_content":135,"file_id":136,"file_url":137,"file_type":138,"file_size":139,"view_count":105,"is_deleted":4,"is_public":8,"is_downloadable":8,"audit_status":8,"page_count":14,"language":140,"language_code":63,"site_id":62,"html_lang":63,"table_of_contents":141,"faqs":142,"seo_title":143,"seo_description":67,"update_tm":130,"read_time":24},137441390410,"https://ap-avatar.wpscdn.com/avatar/2000252f4ab5702993?_k=1776741390130283984","| Subject | HD (%) | D (%) | C (%) | P (%) | F (%) |\n| --- | --- | --- | --- | --- | --- |\n| Advanced Audit and Assurance | 11.1 | 10.7 | 15.8 | 39.4 | 23.0 |\n| Australia Taxation – Advanced | 5.5 | 3.1 | 15.2 | 37.8 | 38.4 |\n| Australia Taxation | 9.4 | 10.4 | 14.0 | 40.8 | 25.4 |\n| Contemporary Business Issues | 9.2 | 9.2 | 18.8 | 39.2 | 23.6 |\n| Digital Finance | 11.3 | 12.0 | 17.0 | 38.6 | 21.1 |\n| Ethics and Governance | 5.5 | 8.2 | 13.1 | 36.9 | 36.3 |\n| Financial Reporting | 7.0 | 7.2 | 13.3 | 36.3 | 36.2 |\n| Financial Risk Management | 14.9 | 13.2 | 17.0 | 34.1 | 20.8 |\n| Global Strategy and Leadership | 10.3 | 11.6 | 18.3 | 36.4 | 23.4 |\n| Singapore Taxation | 0.0 | 2.0 | 14.3 | 34.7 | 49.0 |\n| Strategic Management Accounting | 9.1 | 10.1 | 14.2 | 39.1 | 27.5 |","cbCailY11vijx40t","https://ap.wps.com/l/cbCailY11vijx40t","pdf",158393,"English","# CPA Program Exam Report 2025\n## Subject Performance Analysis","[{\"question\":\"What is the overall purpose of this report?\",\"answer\":\"This report analyzes the results of the 2025 CPA Program examination, providing pass percentages for various subjects to identify performance trends.\"},{\"question\":\"Which subject had the highest pass rate?\",\"answer\":\"While specific pass rates are not explicitly stated as a single figure, subjects like Financial Risk Management and Digital Finance show a higher combined percentage of High Distinction, Distinction, and Credit grades compared to others, indicating strong performance in these areas. Conversely, Singapore Taxation shows a significant Fail percentage.\"},{\"question\":\"What does the data in the table represent?\",\"answer\":\"The table shows the percentage distribution of grades (High Distinction, Distinction, Credit, Pass, and Fail) for each subject within the 2025 CPA Program exam.\"}]","2025 CPA Program Exam Report | PDF"]