HomeHarvestvol. 6 no. 1 (2010)

2007-2011 CPA Board Passers of Baliuag University’s Bachelor of Science in Accountancy Graduates: Comparison with 2001- 2005 CPA Board Results and Venue for Improvement

Evelio G. Echavez | Bernardina C. Niyo | Josephrally T. Chavez

Discipline: Accountancy



An analysis of the 2001 to 2005 CPA Board results (also referred to as first study) was conducted by one of the authors in June 2006 in order to determine what board subjects the BU graduates in Accountancy found difficult, and to identify measures to take to improve the said board performance. At that time, the BU BSA graduates found the following subjects to be difficult: Theory of Accounts (TA), Practical Accounting Problems II (P2) and Business Law and Taxation (BLT). For moderately difficult, there were: Management Consultancy Services (MAS), Auditing Theory (AT) and Auditing Practice (AP). The only subject our graduates found relatively easy was Practical Accounting Problems I (P1). Based on the results of the study, the BSA Program underwent the following changes: faculty members as reviewers of the in-house CPA review classes during the second semester, mandatory refresher courses for incoming sophomore and junior students prior to their taking the assessment examinations, and improvements in the relationships and communication of students and faculty members.


Thus, the purpose of this study was to determine if some improvements were attained in the CPA Board examination results of our graduates in the past few years particularly as a result of the changes made in the Program.


During the 2nd five-year study (also referred to as second study) on the CPA Board Results, the graduates of the BSA Program of Baliuag University obtained better results with the passing rate surpassing 50% in 2011 and producing topnotchers in both the October 2009 and October 2010 CPA Board Examinations. The present study also shows that our graduates no longer find any of the board subjects to be difficult or moderately difficult particularly in the last two years covered by this study. Either the CPA Board of Examiners intentionally made the examinations simpler or our students were more prepared because of the changes we made in the conduct of the BSA Program.