Predictors of passing the CPA licensure examinations in the Philippines

Date of Publication


Document Type

Bachelor's Thesis

Degree Name

Bachelor of Science in Accountancy


Ramon V. Del Rosario College of Business



Thesis Adviser

Rodiel C. Ferrer
Arnel Onesimo O. Uy

Defense Panel Chair

Cynthia P. Cudia

Defense Panel Member

Aeson Luis C. Dela Cruz
Perry Carl Lim
Arnel Onesimo O. Uy


This study was designed to describe the different factors (characteristics) that could determine an examinees chance of passing the Philippine CPA licensure examination. The study focused on three areas that can affect an examinees performance, namely: academic, review, and motivation. The factors under academic are college CGPA, study hours while in college, type of school attended, and years in college; under review are first pre-board score, final pre-board scores, study hours during review and number of review programs taken; and under motivational are family income, family background and reasons for taking the degree.

The study made use of frequencies and factor analysis to identify the characteristics common to most of the passers. The validity and reliability of research instruments was established and data was collected from 500 respondents selected from all Manila takers using the probability sampling method. The data were then tabulated to understand the data distribution. Percentages were used to summarize the data.

The findings revealed that majority of the passers attended private schools and took the accounting program for five years. Also, most of them had study time of 3-4 hours and had a CGPA of 1.50-1.99. In addition, many of those who took up more review courses, studies more in terms of hours, and excelled in the mock board exams succeeded in the licensure examination.

On the basis of the findings, the researcher made the following conclusions: going to private school is better than going to public school since private schools are more likely to better address the academic needs of their students, finishing the course within the regular time frame is more beneficial than taking it longer because it is important that the student is focused in his/ her studies, long study time cannot guarantee the passing of a candidate because learning and understanding is always better than studying alone. Pre-board exams are not a guarantee of success but can be a measure of ones preparedness for the test.

Abstract Format






Accession Number


Shelf Location

Archives, The Learning Commons, 12F, Henry Sy Sr. Hall

Physical Description

viii, 104 leaves : illustrations (some colored) ; 28 cm. + 1 computer optical disc ; 4 3/4 in.


Accounting--Philippines--Examinations; Accountants--Licenses--Philippines

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