ACCOUNTANCY STUDENTS’ PERFORMANCE IN THE CPALE

Passing the Certified Public Accountant (CPA) Licensure Examination is the defining moment in a life of a BS Accountancy graduate. The license itself is the key to many doors of opportunity. However, the CPA board exam is one of the most difficult licensure examinations in the Philippines. The study aimed to find out the factors affecting the performance of the students in President Ramon Magsaysay State University in the CPA Licensure Examination. Since the success of an individual on the CPA exam can be influenced by many factors, the study trims down all the possible factors that will have a great effect on the performance such as the attitudes of students; study habits, percentage rate in the monitoring exam of the 5th year students; a general weighted average of the students; and the teaching methods of board subject professors. This is descriptive research using a quantitative method with the questionnaire as the main instrument in data gathering from fifteen CPALE passers as the respondents. It is recommended that regular assessment will be conducted, students’ grades especially on board subjects should be monitored, professors teaching board subjects should explain concepts clearly and easily understood, and mock exam should be conducted.