Accounting enrollments and hiring are on the rise.  CPA examination candidates are decreasing.  This study compares characteristics of students that intend to take the CPA examination to those that do not.  Reasons why accounting students do or do not intend to take the CPA examination are also examined.  Significant differences in a student’s intentions to take or not take the CPA examination were found when compared to a student’s desired career field and mother’s education level.  Career alignment or misalignment were primary factors in planning to take or not take the CPA examination.  The proportion of students that intend to take the CPA examination declines by class level and the majority intend to work outside of public accounting.  This study will be of interest to the profession and public as the decline in CPA examination candidates coincides with a high percentage of CPAs projected to retire in the next three years.