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ABSTRACT

Title: Factors Affecting the Readiness in Taking The CPA Licensure Examination of
Graduating BS Accountancy Students in PUP Maragondon (A.Y. 2022-
2023)

Researchers: Cutchon, Rizza Gie S.


Dela Rea, Ace Brian T.
Doña, Jerwin R.
Lagura, Shane
Sugatan, Sheirene Mae M.

Degree: Bachelor of Science in Accountancy

Institution: Polytechnic University of the Philippines – Maragondon Branch

Year: 2023

Adviser: Prof. Ramelo Gloria

To become a Certified Public Accountant (CPA), the candidate should pass the CPA

Licensure Examination (CPALE). For the past few years, the passing rate for the CPALE in the

Philippines has been continuously declining. This study aims to determine how factors such as

student factor, home and family factor, school factor, review center factor, and personal factor

influence the readiness of graduating accounting students of PUP Maragondon Branch in taking

the CPA Board Examination.

The researchers will use the Input, Output, and Process (IPO) system approach as the

conceptual framework of the study. The study is quantitative research, specifically a descriptive

type of research. The sampling technique to be used is non-probability sampling, precisely,

purposive sampling. The respondents will be the graduating BS Accountancy students of PUP

Maragondon Branch. In order to gain data, researchers will use survey questionnaires that will

be distributed through the use of google forms. The statistical treatments that will be used for
the data gathered are percentage frequency distribution, average weighted mean, and interval

rating.

Based on the results, most of the respondents are not yet ready to take the CPA board

examination. Student factors, home and family factors, and school factors have "average

influence" on the respondent’s readiness. While, review center factors and personal factors

have "high influence". This study will have a significant influence on students, academic

institutions, and future researchers.

Keywords: Bachelor of Science in Accountancy; CPA Licensure Examination; factors; home and

family factor; Polytechnic University of the Philippines – Maragondon Branch; preparation;

readiness; personal factor; review center factor; school factor; student factor

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