INSTITUTE OF BUSINESS AND MANAGEMENT

ACCOUNTANCY DEPARTMENT

RETENTION POLICY UNDER THE

BACHELOR OF SCIENCE IN ACCOUNTANCY (BSA) PROGRAM

I. Long Title: Set of policy and guidelines for students in order to remain under the Bachelor of Science in
Accountancy (BSA) program of the City College of Angeles (CCA).

II. Definition of terms:

A. Bachelor of Science in Accountancy (BSA) is a program that provides general accounting education
to students wanting to pursue a professional career in Accountancy. Pursuant to the Accountancy
Act of 2004, only holders of BSA degrees can take the CPA Licensure Examinations (CPALE).
B. Bachelor of Science in Accounting Information System (BSAIS) is a program that provides general
accounting education to students wanting to pursue a professional career in Accounting Information
System. This is the program that complies with the competency framework for professional
accountants issued by the International Federation of Accountants (IFAC). Graduates of this
program can take assessments leading to international certifications.
C. Cumulative weighted average (CWA) means the weighted average of all academic subjects taken
by the student throughout his/her stay at the College beginning from his/her first semester until
his/her last semester. It shall exclude his/her grades from Physical Education and ROTC/NSTP.
D. Qualifying exams shall mean set of exams administered by the Accountancy Department in
between year levels for the purposes of promotions and disqualifications.

III. Qualifications. In order to continuously qualify under the BSA program, a student must have all the
following qualifications.
A. A student of the College in good standing and must have enrolled under the BSA program and has
taken the full number of units under BSA program in each semester.
B. Must have no failing grade on any subject taken throughout his/her stay at the College.
C. Must have no grade lower than 2.50 on any subject administered by the Accountancy Department.
D. Subject to the provisions on probationary and disqualifications, a cumulative weighted average
(CWA) of at least 2.00
E. Subject to the provisions on probationary, disqualifications and automatic promotions, a passing
average on all qualifying exams.

IV. Probationary Status. Probationary status shall be divided into two categories:
A. Probationary I – students who failed to maintained the required CWA at the end of their first and
second year under the program.
B. Probationary II – students who were able to maintained the required CWA but failed in one set of
qualifying exams

V. Qualifying Exams. Coverage, schedule and specific set of rules for the exams shall be announced by
the Accountancy Department at least 30 calendar days prior to the first day of the exams.

VI. Disqualifications. The following students are hereby disqualified from further enrolling under the BSA
program of the College.
 INSTITUTE OF BUSINESS AND MANAGEMENT
ACCOUNTANCY DEPARTMENT

A. Those who failed to remain a student in good standing or has enrolled any number of units below
the prescribed number under the BSA program in any semester.
B. Those who received a failing grade on any subject or has a grade lower than 2.50 on any subject
administered by the Accountancy Department.
C. Those whose CWA at the end of their 3rd year in the program is below 2.00.
D. Subject to provision on automatic promotion, students who failed to take any set of qualifying
exams
E. Probationary I students who failed any set of qualifying exams.
F. Probationary II students who failed for the second time any set of qualifying exams

VII. Automatic Promotion. A student who at the end of his/her 3rd year in the program possesses all the
qualifications enumerated under Title III and was never under probationary status is no longer require
to take the Qualifying Examinations for Incoming Seniors. He/She is automatically allowed to enroll
under the BSA program for his/her senior year.

VIII. Program Shift. Any student previously enrolled under the BSA program are hereby advised to shift
under the BSAIS program of the College.

IX. Interpretation. The Accountancy Department reserves the right to interpret any provisions of this
policy.

X. Non-impairment. No provision of this policy shall be interpreted to affect any substantive rights
acquired by previous batches under the BSA program. Existing retention policies effective upon their
admission in the program shall remained in force throughout their stay at the College.

XI. Effectivity. This set of policy and guidelines is effective upon approval.

Approved:

DR. LOVELL M. ABELLO, CPA, LPT

Chairperson, Accountancy Department

Asst. Prof. AMOR I. BARBA, MM

Dean, Institute of Business and Management

/admin
 INSTITUTE OF BUSINESS AND MANAGEMENT
ACCOUNTANCY DEPARTMENT

STUDENT’S AFFIRMATION

By affixing my name and esignature below, I hereby acknowledge that I read and understand

the BSA Retention Policy as set forth by the School Administration. I affirm that the provisions stated

in the retention policy especially the requirements/qualifications to continue under the BSA program

are clearly explained to me by the person-in-authority and all my queries and doubts have been

answered. I further understand that if I fail to meet the requirements stated above, I will be

disqualified to continue under the BSA program and I am willing to shift to BSAIS or to other

programs where I am still qualified to enroll.

Given this 5th of April 2022, virtual meeting through Google Meet.

Cristin A. Tayag
Student name and e-signature

A-101
Section