Average IQ of Accounting majors

The average IQ of Accounting majors is estimated at about 117, higher than about 87% of people. The estimate comes from SAT and GRE score research. It describes a typical student, not a requirement: people in every major score well above and below it.

Accounting majors average about 117. What's yours?

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Key facts

Estimated average IQ: 117
Basis: SAT and GRE correlation research, converted to the IQ scale
Dominant archetype: The Auditor
Common traits: Detail Orientation, Reliability
Career paths: Public Accounting, Corporate Finance, Tax

What the evidence says

No study measures IQ by degree, so the 117 is an estimate built from SAT and GRE results for the field. It describes a typical accounting student, not a requirement. Accounting jobs in the Wisconsin Longitudinal Study have a lower median of about 109, partly because that group includes bookkeepers and clerks who never took the degree.

Accounting students tend to do well on quantitative tests. Among people planning a business graduate degree, the average GRE Quantitative score is about 160, compared with about 158 for all test takers, though that is a self-selected group.

The degree rewards care, patience with rules and attention to detail more than flashes of insight. Professional exams such as the CPA are hard, and roughly half of candidates pass each section, so persistence matters as much as test scores.

Figure	Value
LifeScore estimate, majors	about 117
Accounting jobs, Wisconsin studyMedian for people working in accounting occupations, middle half about 99 to 117. Includes people without a degree.	about 109
Accountants, US Army 1944Army test mean of 128 in 172 men, converted to the IQ scale. Old data, men only.	about 121

Accounting next to other degrees

Estimated averages for the nine degrees nearest Accounting in our ranking of 51. Gaps of a few points are smaller than the error in the estimates.

Degree	Estimated IQ	Higher than
International Relations	119	90% of people
Anthropology	118	88% of people
Information Systems	118	88% of people
Psychology	118	88% of people
Accounting	117	87% of people
Public Health	117	87% of people
Religious Studies	117	87% of people
Sociology	116	86% of people
Supply Chain Management	116	86% of people

Check any score with the IQ percentile calculator or the IQ chart.

What test scores show for the field

GRE averages for people planning a graduate degree in the same broad field, from ETS data for July 2023 to June 2024. Accounting sits inside the business field. ETS does not publish accounting on its own in this table.

Group	Test takers	Verbal	Quantitative
Business	37,376	152.5	159.9
All GRE test takers	256,215	151.2	157.6

GRE takers are a self-selected group that includes many international applicants, so this shows the field’s skills profile, not its IQ.

What studying Accounting is like

Accounting attracts a specific cognitive style. This page explains the typical student profile, what the work feels like, and who actually enjoys it long-term.

The hardest part of Accounting is not the content, it’s the feedback loop. You’re often judged by correctness, precision, and the ability to explain your reasoning.

Dominant archetype: The Auditor. This archetype tends to be rewarded in the culture and study style of Accounting.

Common traits include Detail Orientation and Reliability. Typical career paths include Public Accounting, Corporate Finance, and Tax.

Jobs for Accounting graduates

AccountantIQ evidence and demands for the role

Accounting: common questions

What is the average IQ of an accounting major?

About 117 is our estimate, based on SAT and GRE research converted to the IQ scale. It describes a typical student, and plenty of strong accountants score well above or below it.

What is the average IQ of an accountant?

Published figures vary by source: about 109 for accounting occupations in the Wisconsin Longitudinal Study and about 121 for accountants in 1944 US Army data. The Wisconsin group includes people who did not hold a degree.

Is accounting hard?

It is demanding rather than abstract. The coursework is rule heavy and detail heavy, and the CPA exam is hard, with roughly half of candidates passing each section. Students who like order and checking their work tend to find it manageable.

What IQ do you need to be an accountant?

There is no IQ requirement. You need the degree or equivalent, to pass professional exams and to keep accurate work under deadline. Someone with an average IQ can qualify with enough study.

Do accounting majors have a higher IQ than business majors?

Our estimate puts accounting at 117 and business administration at 114, a gap smaller than the error in the estimates themselves. Treat them as similar.

What kind of person enjoys Accounting?

Common traits include Detail Orientation and Reliability.

What careers can Accounting lead to?

Typical career paths include Public Accounting, Corporate Finance, and Tax.