The American Institute of Certified Public Accountants has designated Utah as one of 12 honor roll states - a designation given to states whose candidates for certified public accountants have passed all sections of the exam at or above the national average.

"Your board should be proud of your candidates' achievements and we are confident that such high-caliber performances will continue into the future," said James D. Blum, director of the examinations division of AICPA.Utahns passing the exam in one sitting include: Kim Bishoff, David William Darcey, David J. Madsen, Richard L. Dorigatte, Marcus L. Hunt, Dan Christensen, Irene A. Hola, Carol Walton, David M. Hill and Paul James Pierce.

Candidates completing their CPA exams in May 1988:

Bountiful: Robert D. Payne.

Copperton: Mike Heagren.

Farmington: Reyn E. Gallacher.

Fruit Heights: Barrie L. McKay.

Kaysville: Mitchell J. Rasmussen.

Layton: Galen D. Rasmussen, Kevin Spainhower, Susan A. Speirs.

Logan: David W. Barney, Richard L. Dorigatte.

Midvale: Brian T. Jeppson.

Murray: Clair Dustin Crane, Juliana Hamblin, Harry Schumann.

North Ogden: Sharon K. Gorman.

Ogden: Dan Christensen, Kelly D. Shaw, Ben Johnson, Dar Nelson, George T. Ulrich.

Orem: Kent Boyd Darrington, David B. McGinn, Stephen L. Russo.

Park City: J. Scott Morrison.

Payson: Jeff D. Okey.

Pleasant Grove: Stephen F. Graham, Brent A. Keetch.

Provo: Kim Bishoff, Janell Heaton, David M. Hill, Yong Gil Park, Paul James Pierce.

Salt Lake City: Anna K. Andersen, David William Darcey, Ryan V. Davis, Timothy D. Egan, Randall S. Gibbs, Patricia L. Haynie, Irene A. Hola, Dan W. Landvatter, David J. Madsen, Mark Ostler, Jeffrey G. Pereles, Steven C. Penrose, Vicky Sdrales, Kelly D. Shaw, Carol Walton, Calvin T. Wendelbow, Scott Martin Brand.

Sandy: Clinton C. Allred, John M. Ames, Geri Douglas, Thayne S. Lyman, Melody J. Rasmussen.

Smithfield: Marcus L. Hunt.

St. George: Matthew Gardiner.

Tooele: Jed Edward Connell.

West Jordan: Alfred B. Stucki.

Also passing the exam were Kelli U. Cook, Rockland, Idaho; and Laine R. Gibson, Cortez, Colo.