How to generate an ARM recertification progress report?

I need to be able to report on the current progress of a recertification via a report.  Using the UI will not work as the report needs to be distributed to some users that do not access ARM.  The report needs to include a list of users that have completed their recertification, ones in progress and a list of the ones yet to be started.  I am fine if this can be done by running a SQL script on the database.