HomeUE Research Bulletinvol. 15 no. 1 (2013)

Predictive Validity of CET and Entrance Grades to Academic Achievement and Performance in the CPA Board Examination

Abner A. Aquino

Discipline: Education, Accountancy



The study measured the validity of predicting variables to the academic achievement of accounting students and their subsequent performance in the CPA licensure examination. The variables tested were the entry grades in English and mathematics and the college entrance test (CET). The research used correlation and multiple regression aided by SPSS version 14.0. Results show that the predicting variables, taken singly or collectively, have no significant relationship with the dependent variables; hence, they are not a predictor of subsequent performance of a student in class and in the licensure examination.