| Non-Current/Capital Depreciable Inventory | 26 | 15 | 14 | 18 |
| Non-Current/Capital Depreciable Inventory Total | 26 | 15 | 14 | 18 |
| Record Business Management Top Exam - 1-20 | 11 | 11 | 12 | 7 |
| Record Business Management Top Exam - 21-40 | 10 | 11 | 7 | 6 |
| Record Business Management Top Exam - 41-60 | 11 | 9 | 14 | 9 |
| Record Business Management Top Exam - 61-80 | 14 | 14 | 7 | 13 |
| Record Business Management Top Exam - 81-100 | 19 | 14 | 13 | 10 |
| Record Business Management Top Exam Total | 65 | 59 | 53 | 45 |
| Tax Management Bottom Exam - 1-20 | 18 | 18 | 10 | 14 |
| Tax Management Bottom Exam - 21-40 | 18 | 12 | 16 | 14 |
| Tax Management Bottom Exam - 41-60 | 17 | 13 | 11 | 13 |
| Tax Management Bottom Exam - 61-80 | 12 | 12 | 13 | 10 |
| Tax Management Bottom Exam - 81-100 | 16 | 11 | 15 | 10 |
| Tax Management Bottom Exam Total | 81 | 66 | 65 | 61 |