With regard to the collected data as to their original LECPA schedule, it was found that almost

half of the CPA candidates were supposed to take the LECPA in May 2021, if only they were not
suspended. The number of delayed CPA candidates can be impactful in the aspect of the production of
professionals in the accounting profession. This was supported by Sison, 2021 who noted that as
colleges and universities nationwide continue to produce graduates through flexible or distance
learning, fresh graduates cannot start looking for suitable employment due to the absence of a
professional license, which resulted in human resources shortages amid the pandemic. Additionally, this
license requirement is needed for BSA graduates to practice the profession and enjoy all the privileges
appurtenant thereto. Moreover, despite that, the results revealed a few numbers of CPA candidates
who were unfortunately delayed for two years, or equivalent to three consecutive LECPA schedules.
Undeniably, there is still a major concern that lies in the pursuit of their careers.