Intriduction:

“We need to bring learning to people instead of people to learning” – Elliot Masie
Distance learning is defined as the process of bridging a student's
and teacher's physical distance via technology, although the idea of
distance learning in higher education is not new the sudden shift to
distance learning has fundamentally changed the nature of traditional
teaching, demanding the creation by institutions and educators of more
creative teaching strategies to assist students in this growing
crisis. Students have been forced to take online classes due to the
limitations and community quarantine placed on many regions, notably
in the country.
The main objective of this study is to identify the effect of distance learning on the cpa board exam
preparation of 2022 BSA graduates of nueva ecija in order to propose activities and provide
recommendations for enhancing the distance learning system. The researchers want to find out how
distance learning affects the 2022 BSA Graduates' readiness for the CPA board exam. As future CPA
aspirants and students who experience distance education, The researcher hope that by doing this
research, we will be able to determine what areas need improvement for us also to be ready in the CPA
Board Exam in the futue.

Statement of the Problem:

Read, the SOP of this study is correlated to the theoretical framework where in it based on the
Attribution Theory of Heider and Technology Acceptance Model of Davis.
Hypothesis:
Based on the SOP the researcher formulate null hypothesis, Read.

Likert Scale
Read.

SIGNIFICANT DIFFERENCE
The table 5 displays the findings of statistically significant
variations in the respondent profiles, including sex, school
graduated, review center, modality of review, sources of internet
connection, and the impact of distance learning on CPA Board Exam
preparation.
Overall, the findings show that there are significant differences in
sex, school graduated, review center, modality of review, internet
connection sources, and the impact of distance learning on CPA Board
Exam preparation. The null hypothesis “There is no significant
difference between the sex, school graduated, review center, modality
of review and source of internet connection with the effect of
distance learning on the preparation of CPA board exam of 2022 BSA
Graduates” is therefore rejected. This implies that Personal Factor,
Family Factor, Financial Factor, and Learning Factor have varying
degrees of impact on the 2022 BSA Graduates regardless of sex, school
they graduated from, whether they enrolled in a review center, the
type of review they underwent, and their sources of internet
connection.
To support this claim, in the of Hsiao, YC (2021) study reveals
that male students' ratings of the quality of their own learning in
general education, elective courses, and compulsory courses did differ
significantly between face-to-face instruction and online instruction.
On the other female students' ratings of the instructor and their own
learning were much higher in face-to-face instruction than in online
instruction.
Table 5.1 provides information on how the personal factor, family
factor, learning factor, and financial factor vary in each university
to support the findings regarding the significant differences in
school graduated and effect of distance learning in the CPA Board exam
preparation. Eduardo L. Joson Memorial Colleges has the highest mean
of 2.88 in terms of the Personal Factor, meaning that their
respondents "Agree" that the distance learning has an impact on their
CPA board exam preparation in terms of the personal component. PHINMA-
Araullo University received the highest mean of 3.03 with a verbal
interpretation of "Agree" in terms of Family Factor. However, when it
came to the learning factor, College of Immaculate Conception had the
highest mean of 3.02 or "Agree," whereas when it came to the financial
factor, Central Luzon State University had the highest mean of 2.68 or
"Agree." With a mean of 2.85, Eduardo L. Joson Memorial College has
the highest average of all the universities that took part in the
study.

SUMMARY OF FINDINGS

The Summary of findings was as follows:

Profile of the Respondents:

Sex
    The results showed that the majority of respondents were
female. According to the data, there were more female respondents
than male respondents who completed a Bachelor of Science in
Accounting in 2022.
School Graduated
    There were 10 respondents from Central Luzon State
University, Our Lady of Fatima University, College of Immaculate
Conception, Eduardo L. Joson Memorial College, PHINMA - Araullo
University, and Wesleyan University - Philippines, while there
were just 5 respondents from In General De Jesus College. The Dr.
Gloria D. Lacson Foundation Colleges and the Manuel V. Gallego
Foundation Colleges, however, have no respondents.   
Review Center
    According to the results, more over 50% of the respondents
are enrolled in REO, whereas 20% are CPAR reviewees.
Modality of Review
    The findings indicated that the majority of respondents were
using blended learning, or a combination of in-person and online
learning. This shows that blended learning is more effective at
piqueing students' interests than both face-to-face and pure
online learning.
Source of Internet Connection
    The data show that a large majority of respondents (90%)
preferred utilizing Wi-Fi over mobile data when taking distance
learning courses in an online classroom.

Effect of Distance Learning on the CPA Board Exam Preparation

Personal Factor
    The verbal interpretation of the total weighted mean, which
was 2.66, was "Agree," and it was verbally interpreted that
distant learning have positive effect how well-prepared 2022 BSA
graduates would be for the CPA board exam.
Family Factor
The statement "My parents and other family members are aware
of how essential my distance learning is," which had the highest
weighted mean of 3.26 and was verbally translated as "Strongly
Agree," received the highest weighted mean. Conversely, the
response "I am not distracted by many activities at home, such as
TV and talking," which was verbally translated as "Disagree," had
the lowest weighted mean of 2.29. Additionally, the weighted
average achieved was 2.89, which qualitatively characterized that
distance learning positively affected the 2022 BSA graduates'
preparedness for the CPA board test.
Learning Factor
    With a verbal interpretation of "Agree," the total weighted
mean of 2.81 indicates that, in terms of the learning factor,
distant learning have positive effect on the CPA board exam
preparation of 2022 BSA graduates. The findings demonstrated the
effectiveness of distant learning since the respondents were able
to make the most of the internet to find more resources for
review. Additionally, it shows how adaptable the BSA class of
2022 was to the transition to their new educational system.
Financial Factor
The respondents' preparation for the CPA Board Exam was
positively affected by distance learning, according to the
average weighted mean obtained in the financial factor, which was
2.53 and verbally interpreted as "Agree."

Significant Difference between sex, school graduated, review

center, modality of review and source of internet connection with
the effect of distance learning on the CPA Board Exam
Preparation.
    The results demonstrate that there are significant
differences in the effect of distance learning on CPA Board Exam
preparation among sex, school graduate, review center, review
modality, internet connection sources, and sex. Therefore, the
null hypothesis of “There is no significant difference between
the sex, school graduated, review center, modality of review and
source of internet connection with the effect of distance
learning on the preparation of CPA board exam of 2022 BSA
Graduates” is rejected. 
This suggests that Personal Factor, Family Factor, Learning
Factor and Financial Factor all affect the 2022 BSA Graduates to
varied degrees, independent of their sex, the school they
graduated from, whether they enrolled in a review center, the
kind of review they underwent, or their internet connection
sources.