Student Factors:

 Course interest
Profile of the Participants:  Study habit
 Self-Efficacy
 Age Basis for institutional
 Gender improvement, to
 Civil Status enhance the CPA
 College General board examination
Accounting Professors performance of SPUS.
weighted Average
Factors:
 CPA Board Rating
 First Timer/ Retaker

Institutional Factors:

 School Facilities
 Accounting Supplies
and Materials
 Admission and
retention policies

Figure 1. Schematic Diagram of the Study