oeasazse 9 LP DATEORRELEASE >) OCT. a ; 2015 | REPUBLIC OF THE PHILIPPINES PROFESSIONAL REGULATION COMMISSION ly sat Hania ate t BOARD OF ACCOUNTANCY Fey igh g Mig ® . ‘ I (AQUINO,. JESSIELYN. VILLARINO : 8 ‘SAN PABLO ST. HINIPAAN, ny BAGAMANOC, CATANDUANES. " gage Ny THE: RATINGS YOU OBTAINED IN THE CERTIFIED PUBLIC ACCOUNTANTS. AICENEURE SXAMINATION GIVEN, By, THe BORE ° ) (MANILA. BAGUIO, C,D,0.,,0N OCT. 5; 2013 8 \EEY “DAYS Ane as FOWOWS: 8 (CEBU, DAVAO, ILOTLO @/LEGAZPI ’ x . SUBJECTS THEORY OF ACCOUNTS > _2_ BUSINESS LAW AND TAXATION % INANAGEMENT SERVICES 4 AUDITING THEORY 5. AuoiTine PROBLENS 6." PRACTICAL ACCOUNTING PROBLENS 1 7._ PRACTICAL ACCOUNTING PROBLEMS i ee GENERAL AVERAGE aTING REMARKS Oe NONE Ae PASSED IMPORTANT: 2 THe oe . THis REPORT Ig NOT VALID IF THERE IS ANY ALTERATION. 2.) TO PASS THE EXAMINATION, AN EXAMINE MUST OBTAIN A “GENERAL AVERAGE OF SEVENTY-FIVE PERCENT (75%) WITH NO. GRADE LOWER THAN SUCTY-FIVE PERCENT (05%) IN ANY GIVEN SUBJECT, IN-THE EVENT CANDIDATE OBTAINS THE RATING OF SEVENTY- FIVE PERCENT (75%) AND ABOVE IN AT LEAST A MAJORITY OF SUBJECTS AS PROVIDED FOR IN THIS ACT, HEISHE SHALL RECEIVE A CONDITIONAL CREDIT FOR THE SUBJECTS PASSED: PROVIDED, THAT A CANDIOATE SHALL TAKE AN EXAMINATION. IN. THE REMAINING SUBJECTS WITHIN TWO (2) YEARS FROM THE PRECEOING EXAMINATION: PROVIDED. FURTHER. THAT IF THE CANDIDATE FAILS TO OBTAIN AT | EASTA GENERAL AVERAGE OF SEVENTY-FIVE PERCENT (7%) AND A RATING OF AT LEAST SIKIVFIVE PERCENT (057%) IN EACH OF THE SUBJECTS RE-EXAMINED, HE/SHE SHALL BE CONSIDERED AS FALED IN THE ENTIRE. EXAMINATION, 3 ANY CANDIDATE WHO FAILS IN TWO (2) COMPLETE’ GERTIFIED PUBLIGAGGOUNTANT BOARD EXAMINATIONS SHALL BE-DISQUALIFIED FROM JASING ANOTHER SET OF EXAMINATION UNLESS HEISHE SUBMITS EVIDENCE TO THE SATISFACTION OF THE BOARD THAT HE/SHE HAS ENROLLED IN AND COMPLETED AT LEAST TWENTY-FOUR (24) UNITS OF SUBJECTS GIVEN IN THE LICENSURE! EXAMINATION. FOR PURPOSES OF THIS.ACT, THE EXAMINATIONS IN JVHIGH THE CANDIDATE (WAS CONDITIONED TOGETHER WITH. "THE REMOVALEXANINATION ON THE SUBJECT IN WHICH HE/SHE FAILED SHALL BE COUNTED AS ONE (1) COMPLETE EXAMINATION VERY TRULY YOURS, tig FOR CHAIRMAN, TERESITA:R. MANZALA 09) 9 43 -0126915