We do not.
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76 students ranked higher, 320 lower, and 4 equal.
There were fewer students in the higher grade levels due to a combination of factors, such as increased dropout rates, challenges in academic performance, and changing demographics. Additionally, some students may have opted for alternative education pathways, like vocational training or online schooling, which can lead to reduced enrollment in traditional high school programs. Economic factors and family circumstances may also contribute to students leaving school before reaching higher grades.
Since higher learning institutions do offer degress in accounting, I would assume a major university degree of at least a bachelor's or higher (I don't know if higher degrees are even offered in accounting) would be preferred.
A female does not have the highest IQ.
No, it is much, much higher than average!