The American Institute of CPAs has recognized Michaela Christian, a graduate of Iowa State University, as a winner of the 2018 Elijah Watt Sells Award. Christian is employed as a tax associate with RSM US LLP in Des Moines. The award is bestowed upon candidates who have obtained a cumulative average score above 95.50 across all four sections of the Uniform CPA Examination, completed testing during the 2018 calendar year and passed all four sections of the examination on their first attempt. She is among only 110 candidates who met the criteria to receive the award, out of more than 86,000 people who sat for the examination in 2018. The award, established by the AICPA in 1923, is named for one of the country’s first CPAs who played a key role in advancing professional education.