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I. INTRODUCTION
II. RELATED LITERATURES

III. RESEARCH METHODOLOGIES

IV. DATA PRESENTATION, ANALYSIS AND INTERPRETATION

V. SUMMARY OF FINDINGS, CONCLUSION AND

RECOMMENDATIONS

TABLE OF CONTENTS
VI. REFERENCE.
• ABSTRACT
• CPALE MAY & OCTOBER CONDITIONAL
PASSERS
• ICCT COLLEGE CPALE PASSERS OVER
A PAST YEARS 2
 ABSTRACT
Perfomance of students in the Bachelor of Science in Accountancy Program is best tested with the actual results in the
Philippine CPA Licensure Examination. A closer look at its past performance would create a basis of enhancement on how to
improve a program's current passing rate and would serve as reflection of how effective the teaching-learning process is.

The study aimed to evaluate the performance Bachelor of Science of Accountancy Program of the Philippines. The
evaluation covered the CPA Licensure examinations from May 2019 to October 2019. The study determined the number of
graduates who became licensed accountants, the number of times they took the exam before they became licensed and the
board subjects in which the graduates performed weak based on date of exams and batch or year of graduation. A comparison
between the list of students provided by school with that of the list provided by Philippine Professional Regulation
Commission was done to evaluate the individual student's board exam mean rating according to date of examinations and year
of graduation. The means of board rating of first takers who passed the exam were ranked to identify the subjects which
graduates found dificult. Frequency of first takers and repeaters, frequency of students who never passed and board exam mean
rating based on date of exams and year of graduation were evaluated. Based on findings, the researcher recommended
corrective measures on how to improve the accountancy program.

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 CPALE MAY AND OCTOBER 2019
PASSERS, FAILED, AND CONDITIONAL
MAY AND OCTOBER 2019 PASSERS,
FAILED, AND CONDITIONAL

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 ICCT COLLEGES CPALE
PASSERS OVER THE YEARS
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 R ATS !🎉
CO NG
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Chapter 1
INTRODUCTIO
N 10
“ "If you don’t know where you
are headed, you’ll probably
end up someplace else.”
▰ Douglas J. Eder, PhD

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ICCT Colleges - board exam rankings

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1.1 CONCEPTUAL FRAMEWORK 13
Jones and Davis Correspondent Inference Theories
1.) Choice
2.) Accidental vs. Intentional Behavior
3.) Social Desirability
4.) Common Effects:
5.) Hedonistic Relevance

Kelly’s (2007) Covariance model

1.) Consensus
2.) Distinctiveness
3.) Consistency

Chapter 2
RELATED
LITERATURES
14
3.1 OBJECTIVES OF THE STUDY
3.2 METHOD
- Frequency.
- Percentage.
- Rank
- Weighted Mean, median mode and range
3.3 RESEARCH DESIGN
3.4 DATA GATHERING TOOLS
• Primary Source
• Secondary Source
3.4 DATA GATHERING PROCEDURES
3.5 DATA ANALYSIS

Chapter 3
RESEARCH
METHODOLOGIES
15
 Chapter 4
DATA
ANALYSIS AND INTERPRETATION
PRESENTATION 16
 4.1.1 Topnotchers (Top 10)

CPALE BOARD EXAM MAY 2019 17

CPALE MAY 2019 4.1.2 ICCT COLLEGE MAY 2019 PASSERS
Figure 2: Data of Comparison
YEAR MAY — 2019

FIRST TIMERS

Score Rating (f) %

PASSE FAILE CO TOT PASSE
89.83 D D ND. AL
1 D
1 89.83
0 13 0 13 0.00%
2 88.50
REPEATERS
3 88.17
4 88.00 %
PASSE FAILE CO TOT PASSE
5 87.83 D D ND. AL D
5 87.83 Sorted Data Set: 86.33, 86.67, 86.67, 86.83, 87.17, 87.17, 87.17,
87.33, 87.83, 87.83, 88, 88.17, 88.50, 89.83, 89.83 0 12 1 13
6 87.33 0.00%

7 87.17 OVERALL PERFORMANCE

Count n = 15
7 87.17
%
PASSE FAILE CO TOT
7 87.17 Mean X = 87.688666666667 Median X = 87.33 D D ND. AL
PASSE
D
8 86.83
9 86.67 Mode = 87.17 Range = 3.5 0 25 1 26 0.00%
9 86.67
Minimum = 86.33. Maximum=89.83
10 86.33

N= 1,315.33 4.1.3 Mean, Median, Mode , and Rage of Group Data 18

CPALE MAY 2019
4.1.4. CPA Board Exam Topnochers Previous Examinations

Exam Date Topnotcher School Rating (%)

JOSE MARIA ALVARO CABARRUS
May 2019 FONTILLAS DE LA SALLE UNIVERSITY - MANILA 89.83
GERALDINE JADE FRAYCO PAPA
October
LAHAIRA AMY CAYOG REYES UNIVERSITY OF SANTO TOMAS 91.83
2018
SAINT PAUL SCHOOL OFPROFESSIONAL STUDIES
May 2018 JAYSON ONG CHAN 92.50

October
ALFONSO SOLOMON RAMOS MAGNO UNIVERSITY OF SANTO TOMAS 91.33
2017
VIANCA PEARL INOT AMORES
May 2017 UNIVERSITY OF SAN CARLOS 92.67
MARIANITO JESUS BERDIN DEL RIO
October
VHINSON JAY SAMSON GARCIA WESLEYAN UNIVERSITY-PHILIPPINES 94.33
2016
May 2016 KARIM GONZALES ABITAGO UNIVERSAL COLLEGES OF PARAÑAQUE 92.17
October
RALLEY SORIANO PARAGAS COLEGIO DE DAGUPAN 92.86
2015
May 2015 EUNICE MILLICENT ONG LI CHIANG KAI SHEK COLLEGE 92.29
October 19
MARK ANTHONY BLANCO TACUBOY UNIVERSITY OF SAINT LOUIS-TUGUEGARAO 91.14
2014
CPALE MAY 2019 4.1.5. Top Performing Schools

RAN TOTAL NO. TOTAL NO. PERCENTAG

SCHOOL
K OF EXAM. PASSED E PASSED

May DE LA SALLE UNIVERSITY -

72 61 84.72%
2019 MANILA
NO. OF
Exam Date SCHOOL NO. OF PASSERS % PASSED
EXAMINEES
October
UNIVERSITY OF THE PHILIPPINES - DILIMAN 73 69 94.52%
2018
May 2018 DE LA SALLE UNIVERSITY - MANILA 91 82 90.11
October
UNIVERSITY OF SAN CARLOS 69 69 100
2017
May 2017 UNIVERSITY OF THE PHILIPPINES - DILIMAN 70 66 94.29
October
UNIVERSITY OF THE PHILIPPINES - DILIMAN 69 69 100
2016
May 2016 DE LA SALLE UNIVERSITY - MANILA 58 54 93.10
October
UNIVERSITY OF THE PHILIPPINES - DILIMAN 77 76 98.70
2015
May 2015 UNIVERSITY OF SAN CARLOS 67 59 88.06
October
UNIVERSITY OF THE PHILIPPINES- DILIMAN 90 90 100
2014
May 2014 DE LA SALLE UNIVERSITY - MANILA 75 68 90.67 20
4.1.6. CPA Board Exam Top Performance School in Previous Examinations
CPALE MAY 2019
Sorted Data Set: 84.72, 94.52, 90.11, 100, 94.29, 100, 93.10, 98.70, 88.06, 100, 90.67

Table 6: Frequency table Count n = 11

Rating
Date Mean X = 94.015454545455 Median X = 94.29
(f)

May 2019 84.72 Mode = 100. Range = 15.28

Oct 2018 94.52 Minimum = 84.72 Maximum = 100
May 2018 90.11
Oct 2017 100
May 2017 94.29
Oct 2016 100
May 2016 93.10
Oct 2015 98.70
May 2015 88.06
Oct 2014 100
May 2014 90.67
N= 842.37

4.1.7 Mean, Median, and Mode of Group Data of Previous Top Performance School 21
CPALE OCTOBER 2019
4.2.1 Topnotchers (Top 10)

CPALE BOARD EXAM OCTOBER 2019 22

CPALE OCTOBER 2019 4.2.2 ICCT COLLEGE CPALE OCTOBER 2019 PASSERS

YEAR OCTOBER — 2019

Score Rating (f) FIRST TIMERS
1 90.33 %
PASSE FAILE CO TOT
2 89.67 PASSE
D D ND. AL D
3 89.50
4 89.33 0 43 0 44 2.27%
5 89.17 REPEATERS
5 89.17
Count n = 16 PASSE FAILE CO TOT %
5 89.17 PASSE
D D ND. AL
5 89.17 D
Mean X = 88.573125 Median X = 89.085
6 89.00 1 16 0 17 5.58%
7 87.83 Mode = 89.17 Range = 3
OVERALL PERFORMANCE
8 87.67
8 87.67 Minimum = 87.33 Maximum=90.33 %
PASSE FAILE CO TOT
PASSE
9 87.50 Sorted Data Set: 90.33, 89.67, 89.50, 89.33, 89.17, 89.17, D D ND. AL
D
10 87.33 89.17, 89.17, 89.00, 87.83, 87.67,87.67, 87.50, 87.33, 87.33,
10 87.33 2 59 0 61 3.28%
87.33
10 87.33
4.1.3 Mean, Median, Mode , and Rage of Group Data 23
N= 1,415.17
CPALE OCTOBER 2019
4.2.4. CPA Board Exam Topnochers Previous Examinations

Exam Date Topnotcher School Rating (%)

October
JUSTINE LOUIE BAUTISTA SANTIAGO UNIVERSITY OF SANTO TOMAS 90.33
2019
JOSE MARIA ALVARO CABARRUS FONTILLAS
May 2019 DE LA SALLE UNIVERSITY - MANILA 89.83
GERALDINE JADE FRAYCO PAPA
October
LAHAIRA AMY CAYOG REYES UNIVERSITY OF SANTO TOMAS 91.83
2018
SAINT PAUL SCHOOL OFPROFESSIONAL
May 2018 JAYSON ONG CHAN 92.50
STUDIES
October
ALFONSO SOLOMON RAMOS MAGNO UNIVERSITY OF SANTO TOMAS 91.33
2017
VIANCA PEARL INOT AMORES
May 2017 UNIVERSITY OF SAN CARLOS 92.67
MARIANITO JESUS BERDIN DEL RIO
October
VHINSON JAY SAMSON GARCIA WESLEYAN UNIVERSITY-PHILIPPINES 94.33
2016
May 2016 KARIM GONZALES ABITAGO UNIVERSAL COLLEGES OF PARAÑAQUE 92.17
October 2015 RALLEY SORIANO PARAGAS COLEGIO DE DAGUPAN 92.86
May 2015 EUNICE MILLICENT ONG LI CHIANG KAI SHEK COLLEGE 92.29
October 2014 MARK ANTHONY BLANCO TACUBOY UNIVERSITY OF SAINT LOUIS 91.14
July 2014 ROMMEL RHINO CATUDIO EDUSMA ASIAN DEVELOPMENT FOUNDATION COLLEGE 94.57
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CPALE OCTOBER 2019 4.2.5 Top Performing Schools
TOTAL TOTAL
RAN PERCENTAG
SCHOOL NO. OF NO.
K E PASSED
EXAM. PASSED
UNIVERSITY OF THE PHILIPPINES -
1 76 64 84.21%
DILIMAN NO. OF
Exam Date SCHOOL NO. OF PASSERS % PASSED
EXAMINEES
May 2019 DE LA SALLE UNIVERSITY - MANILA 72 61 84.72%
October
UNIVERSITY OF THE PHILIPPINES - DILIMAN 73 69 94.52%
2018
May 2018 DE LA SALLE UNIVERSITY - MANILA 91 82 90.11
October
UNIVERSITY OF SAN CARLOS 69 69 100
2017
May 2017 UNIVERSITY OF THE PHILIPPINES - DILIMAN 70 66 94.29
October
UNIVERSITY OF THE PHILIPPINES - DILIMAN 69 69 100
2016
May 2016 DE LA SALLE UNIVERSITY - MANILA 58 54 93.10
October
UNIVERSITY OF THE PHILIPPINES - DILIMAN 77 76 98.70
2015
May 2015 UNIVERSITY OF SAN CARLOS 67 59 88.06
October
UNIVERSITY OF THE PHILIPPINES- DILIMAN 90 90 100
2014
May 2014 DE LA SALLE UNIVERSITY - MANILA 75 68 90.67
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4.1.6. CPA Board Exam Top Performance School in Previous Examinations
CPALE OCTOBER 2019
Sorted Data Set: 84.21, 84.72, 94.52, 90.11, 100, 94.29, 100, 93.10, 98.70, 88.06, 100,
90.67
Rating
Date Table 6: Frequency table Count n = 12
(f)
Oct 2019 84.21
Mean X = 93.198333333333 Median X = 93.695
May 2019 84.72
Oct 2018 94.52 Mode = 100. Range = 15.79
May 2018 90.11 Minimum = 84.21 Maximum = 100
Oct 2017 100
May 2017 94.29
Oct 2016 100
May 2016 93.10
Oct 2015 98.70
May 2015 88.06
Oct 2014 100
May 2014 90.67

N= 1,118.78

4.2.7 Mean, Median, and Mode of Group Data of Previous Top Performance School 26
 Chapter 5
SUMMARY OF
CONCLUSION AND
FINDINGS,
RECOMMENDATIONS
27
Accounting graduates to the CPA Licensure Examination English Language Essay,

retrieved from http://www.ukessays.com/essays/english-language/ Basaen, C.M., Bejar, M.T. U. &

Bambao, C.M.E.(2005). licensure examination results for

Accounting 2014-2019, Think 29(1). Philippines https://www.prc.gov.ph/article/may-2019-certified-

public-accountant-licensure-

examination-results-released-five-5-working

https://www.thesummitexpress.com/2019/05/list-of-passers-a-m-may-2019-cpa-board

-exam-result.html?m=1

https://www.prcboard.com/list-of-passers-cpa-board-exam-result/

https://www.prcboard.com/cpa-result-october-2019-performance-of-schools/

Chapter 5
REFERENCE
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 THANKS!
FOR LISTENING!
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