| Non-Current/Capital Depreciable Inventory | 1 | 1 | 1 | 1 |
| Non-Current/Capital Depreciable Inventory Total | 1 | 1 | 1 | 1 |
| Record Business Management Top Exam - 1-20 | 9 | 7 | 7 | 5 |
| Record Business Management Top Exam - 21-40 | 10 | 5 | 10 | 7 |
| Record Business Management Top Exam - 41-60 | 8 | 6 | 3 | 4 |
| Record Business Management Top Exam - 61-80 | 13 | 12 | 11 | 6 |
| Record Business Management Top Exam - 81-100 | 15 | 14 | 12 | 7 |
| Record Business Management Top Exam Total | 55 | 44 | 43 | 29 |
| Tax Management Bottom Exam - 1-20 | 16 | 16 | 15 | 15 |
| Tax Management Bottom Exam - 21-40 | 14 | 12 | 12 | 14 |
| Tax Management Bottom Exam - 41-60 | 15 | 12 | 11 | 10 |
| Tax Management Bottom Exam - 61-80 | 12 | 7 | 8 | 4 |
| Tax Management Bottom Exam - 81-100 | 9 | 8 | 9 | 7 |
| Tax Management Bottom Exam Total | 66 | 55 | 55 | 50 |