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International Letters of Social and Humanistic Sciences
ILSHS Volume 64

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Influence of Selected Factors on CPA Licensure Examination Results

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The researcher looked into the factors that affected the performance of Rizal Technological University CPA board examinees on the 2012 licensure examinations to determine the intervention necessary to improve the university’s review programs. Descriptive research design was used wherein twenty-four Bachelor of Science in Accountancy graduates who took the May and October 2012 board examinations were surveyed using a validated researcher-made questionnaire. Documentary analysis was used for evaluating qualitative data. Results revealed that: student factors (interest in the accounting program, time spent for studying lessons and availing of library/internet resources in research activities) and home/family factors (family financial support, parental involvement in studies, motivation and encouragement) highly influence performance; school factors (adequacy of relevant library books and materials, adequacy of technology hardware and software, good accounting program and good accounting faculty) were perceived to have average influence; and scholarships, grade weighted averages and attendance to review courses handled by prestigious review schools were found to be positive factors in passing the board examinations. Based on the findings, the researcher recommended that the regular assessment through qualifying examinations be conducted and that the pre-board/mock examinations in the review classes be strengthened.


International Letters of Social and Humanistic Sciences (Volume 64)
C. C. Herrero, "Influence of Selected Factors on CPA Licensure Examination Results", International Letters of Social and Humanistic Sciences, Vol. 64, pp. 87-93, 2015
Online since:
November 2015

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[1] J. M., R. Fernan, "Five-Year Declining Performance of Private and Public Schools in the Philippine Certified Public Accountant Licensure Examination", European Journal of Educational Research, Vol. 9, p. 995, 2020