HomeThe Ledgervol. 1 no. 1 (2013)

Factors that Hinder Certified Public Accountant (CPA) Board Passers to practice their Accounting Profession

Janesa Ereca P. Casanaan | Kressl Denise Del Rosario | Yra Dessa T. Diansay | Lyssa B. Latoza | Novah Mae B. Samar | Carreza Mae L. Uzema

Discipline: Education, Accountancy



This paper involved discovering the factors that hinder Certified Public Accountants from practicing or applying their learning towards their work. The goal was to provide some methods for determining the factors that hinder professionals to be competent and proficient in the field of accountancy. The study further aimed to give information about the different factors CPA board passers need to comply in order to absolutely practice their profession. The researchers gathered different information using the books, Internet Web pages, related articles and consulted people who are associated with the study. The gathered data were based on the experiences of professional people who have been in the field of accountancy either for only a while or for several years. Passing the CPA board examination is never easy and practicing the Accounting profession requires one to adhere to professional rules, standards, ethics and guidelines. CPAs claim that some companies usually employ graduates of prestigious and renowned institutions without considering the capacity and skills of the applicants. Some take pride in working for large companies for self-fulfillment not minding their profession. The corporate and personal conflicts in the work place affect the goal of accountants to practice their profession while finding the annual changes in the accounting standards arduous.