| Non-Current/Capital Depreciable Inventory | 1 | 2 | 3 | 3 |
| Non-Current/Capital Depreciable Inventory Total | 1 | 2 | 3 | 3 |
| Record Business Management Top Exam - 1-20 | 8 | 9 | 6 | 6 |
| Record Business Management Top Exam - 21-40 | 7 | 8 | 6 | 3 |
| Record Business Management Top Exam - 41-60 | 7 | 12 | 7 | 4 |
| Record Business Management Top Exam - 61-80 | 11 | 7 | 8 | 10 |
| Record Business Management Top Exam - 81-100 | 12 | 11 | 13 | 9 |
| Record Business Management Top Exam Total | 45 | 47 | 40 | 32 |
| Tax Management Bottom Exam - 1-20 | 16 | 12 | 15 | 10 |
| Tax Management Bottom Exam - 21-40 | 16 | 17 | 17 | 13 |
| Tax Management Bottom Exam - 41-60 | 15 | 13 | 12 | 14 |
| Tax Management Bottom Exam - 61-80 | 10 | 6 | 10 | 8 |
| Tax Management Bottom Exam - 81-100 | 12 | 12 | 11 | 9 |
| Tax Management Bottom Exam Total | 69 | 60 | 65 | 54 |