Upgrowing CPA Passing

Rate Through
Providing Effective and
“Experienced” Solutions
Group 1
 Statement of the Problem
 What is the level of students’ academic performance,
aspirations, attitudes towards accounting and study
habits.
 What is the level of performance of the respondents in the
Certified Public Accountant Licensure Examination; and
 What is the relationship between academic performance,
aspirations, attitudes, study habits and the level of
graduates’ performance in the CPA licensure examination.
Conceptual Framework
Figure 1.1
Figure 1.2
Information Gathering

 Methodologies
 Population and Sample Size
 Research Instrument
 Gathering Procedures
 Surveys and Questionnaires
 Statistical Treatment of Data
Presentation, Analysis, And
Interpretation of Data
Figure 4.1 100.00%

80.00%

60.00%
Percentage

40.00%

21.21% 20.00%
20.00% 15.15%
7.02% 5.88% 6.67%

0.00%
MAY 2016 OCTOBER 2016 MAY 2017 OCTOBER 2017 MAY 2018 OCTOBER 2018
Axis Title

FIRST TIMERS
Figure 4.2

OVERALL
100.00%

80.00%

Percentage
60.00%

40.00%

30.65%

20.00% 18.60% 17.90%

13.64%
9.52%
5.48%
0.00%
MAY 2016 OCTOBER 2016 MAY 2017 OCTOBER 2017 MAY 2018 OCTOBER 2018
Axis Title

OVERALL
Figure 4.3
Review Environment
Figure 4.5
Review Centers
REVIEW CENTERS
CPAR RESA PRTC NETARC NFCPAR

6%

18%

47%

6%

23%
Figure 4.6
Review Session
Figure 4.7
Preferred Time to Study

PREFFERED TIME OF STUDY

Morning Afternoon Night

0%

29%

57%

14%
Figure 4.8
Hours Spent for Study
HOURS SPENT IN STUDYING PER DAY
1 - 2 hours 2 - 4 hours 4 - 6 hours 6 - 8 hours More than 8 hours

8%

31% 15%

0%

46%
4.9
Hours Spent for Rest/Sleep
HOURS SPENT IN SLEEPING/RESTING PER DAY
Less than 3 hours 3 - 5 hours 5 - 8 hours More than 8 hours

0%
14%
22%

64%
Figure 5.0
Review Materials Used
Figure 5.1
Review Structure
Figure 5.2
Review Techniques
Problems that may create large impact
to students
 Pressure
 Financial
 Apartment/Boarding House
 Emotional Breakdown
 Time management
School Factors

We also asked about the teaching approach they’ve

experienced whether they are satisfied or not and they
answered equally, 50% said that they are satisfied and
they learned concepts which help them to build a better
foundation and 50% are not satisfied because there are
topics which were not able to discussed and explained
well, the professor are just reading what was written in
the book where in fact, most of it are the hardest topics.
SUMMARY OF FINDINGS, CONCLUSIONS,
AND RECOMMENDATIONS
Conclusion

Examinees/students must be fully aware of the factors

that may affect their preparation. To know, on which
aspect they must give more attention and focus. To also
know what factors that they must eliminate which will
only pull them down.
Recommendations
 University must consider factors that influences the
performance of CPALE.
 The successful candidate’s success is significantly
related to the extent to which his review program is
organized.
 There are several CPA review manuals that provide
assistance to candidates in the form of study outlines
and past exam questions and answers. Such manuals are
most useful when they are supplemental to, or part of a
classroom CPA review course.
 The candidate must be familiar with exam format,
anticipate exam content, dealing with the unexpected,
budgeting your time, and working efficiently.
 Regular assessment through qualifying examination is
recommended to improve performance
 The pre-board/mock board examinations in the review
courses should be strengthened to match the of test
questions in the actual CPA licensure examination.
 Other variables not taken in this study could be
examined as a recommendation for further studies to
explore their relationships with candidates’
performance in the CPA board examination.