Philippine E-Journals

Factors contributing to the passing in the Certified Public Accountants (CPA) licensure examination as perceived by SPU Manila CPA Board Passers from 2004 to 2013

Angelica Gonzales

 

Abstract:

The BSA graduates of St. Paul University (SPU) Manila who took and passed the CPA examination from 2004 to 2013 were surveyed as to which of the above-mentioned factors have greatly contributed to their passing the examination. Data analysis results using Mann-Whitney, a nonparametric test, posits four (4) factors greatly helped them to pass the CPA board exams. Moreover, respondents were grouped as to ―take one‖ and ―more than one take‖ passers. Data revealed that there is no significant difference in the responses of the groups as to which among the four factors greatly contributed in passing the exam. As to ranking, self or internal factor ranked first, followed by administration, while faculty, and instruction and curriculum ranked third and fourth, respectively. As the research identifies student factor, specifically study habits, as the top ranking factor that help examinees pass the examination, colleges and universities may pro-actively address and help the development or improvement of study habits of students as undergraduates.