Factors That Affects The Continuous Decrease of Cpa Board Exam Passers

FACTORS WHICH AFFECT THE CONTINUOUS DECREASE
OF PASSERS IN CERTIFIED PUBLIC ACCOUNTANT

EXAMINATION
A Research Paper
Presented to the Faculty of Senior High School Department
Rogationist College
In Partial Fulfillment
of the Requirements in Practical Research 1
MICKAELLAH P. CONSTANTE
NELLADINE R. LAGGUI
PRAY ANNE I. MADLANGBAYAN
ANN MARGARETTE R. PONIENTE
MA. PHILMA MAE D. SAPLAN
ST. ALOYSIUS GONZAGA
March 2020
I
APPROVAL SHEET
This basic qualitative research entitled “FACTORS WHICH AFFECT THE CONTINUOUS
DECREASE OF PASSERS IN CERTIFIED PUBLIC ACCOUNTANT EXAMINATION"
prepared and submitted by Mickaellah P. Constante, Nelladine R. Laggui, Pray Anne I.
Madlangbayan, Ann Margarette R. Poniente, and Ma. Philma D. Saplan in partial
fulfillment of the requirements of Practical Research I, has been examined and is
recommended for acceptance and approval.
MRS. MARITES D. YAYONG
Practical Research I Teacher
Chairman
Accepted and approved in partial fulfillment of the requirements for Practical Research I.
MR. LOUIE SONNY D. RIVERA
Principal, Senior High School Department
II
ACKNOWLEDGEMENT
The researchers of this study states their heartfelt gratitude to the following people
who stood by them to continue this study for without them, this would not have been
possible.
Mrs. Mrs. Marites D. Yayong, who served as the researchers’ teacher/adviser,
for the continuous advice, untiring encouragement and patience, direction and valuable
suggestions which helped, inspired and motivated the researcher to make this study a
realization.
Mr. George Lescano, their school adviser, for considerations encouragement,

and support throughout the research study. Grade 11- St. Aloysius Gonzaga, their
friends and colleagues, for their untiring encouragement, moral support, and for lending
their time to help the researchers fix every detail of their study and for the cooperation,
kindness and concern to continue this study.
The participants of the study, for taking their time to answer all the questions
needed to gather the data in order to complete the study.
The family of the researchers, for their inspiration, loving concern, advice,
prayers, financial support and understanding during the writing of the study.
The Senior High School Principal, Mr. Louie Sonny D. Rivera, for authorizing
the researchers to conduct this study.
Above all, our Almighty God, who has generously provided the researchers life,
wisdom and spiritual guidance.
III
ABSTRACT
This research study provides an interpretative understanding of the factors that
contribute to the regression of the percentage of passers in the Certified Public
Accountant Licensure Examination through the years. This study focused at Certified
Public Accountant Licensure Examination passers who were not able to pass on their first
take, particularly on their experiences and possible reasons that hinder them to pass the
licensure exam on their first take. Its purpose is to discover the factors that caused failure
of the takers. Hopefully, these factors will benefit the aspiring accountants in finding which
aspects of preparation they need to give extra attention.
The data were gathered through an interview. The interviews were conducted
through electronic means like Messenger and electronic mail, due to availability and
preferred convenience. Qualitative research was used to interpret and analyze the
answer of the participants.
The CPA licensure examination passers had personal struggles and academic
concerns that caused them to fail the exam on their first take. Although based on the
study, being a fresh graduate on taking the exam and universities and review centers
gives advantage and positive effects to the takers. In terms of coping strategies, they
used personal strategies, internal strategies, external strategies, developmental
strategies and positive ways of accepting the result, but, disappointment was also felt
after knowing the unexpected result. Personal strategies were also gained throughout the
process. The data that was gathered and conclusion made can be used by aspiring
accountants in decision-making and exam preparation.
IV
TABLE OF CONTENTS
Title Page I
Approval Sheet II
Acknowledgement III
Abstract IV
Table of Contents V
List of Tables IX
Chapter 1: The Problem and Its Background

Introduction 1
Statement of the Problem 3
Scope and Limitations of the Study 3
Significance of the Study 4
Definition of Terms 5
Chapter 2: Review of Related Literature and Studies
Accountants 6
Certified Public Accountants 6
Accounting Students 7
Licensure Exams 8
Best CPA Accountancy Schools 9
Struggles in Preparation for CPA Board Exam 10
Synthesis 10
Chapter 3: Methodology
Research Design 12
Population and Sampling 13
Research Respondents 13
Research Locale 14
Research Instruments 14
V
Data Gathering Procedure
16
Chapter 4: Data Analysis, Presentation and Discussion of Findings
Introduction 17
Demographical Profile of the Participants 18

Experiences of CPA who did not Pass on their First Take 19
Theme 1: Personal Struggles 20
Category 1: Attitude 21
Category 2: Personal Matters 21
Theme 2: Academic Concerns 23
Category 1: Exam Coverage 23
Category 2: Lack of Preparation 24
Theme 3: Struggles Before the Exam 25

Category 1: Academic Concerns 25
Category 2: Personal Concerns 26
Theme 4: Struggles During the Exam 28
Category 1: External Factors 28

Theme 5: Positive Effects of Review Centers and
29
Universities
Category 1: Academic Preparation 30
Category 2: Emotional Preparation 31

Theme 6: Positive Effects of being a Fresh
32
Graduate in Taking the Exam
Category 1: Academic Preparation 33
Category 2: Advices 34
VI
Coping Strategies of the CPALE Takers 35
Theme 1: Positive Ways in Accepting the Results 36
Category 1: Internal Motivation 37
Category 2: External Motivation 38
Category 3: Acceptance 38
Category 4: Optimism 39
Theme 2: Difficulty in Facing the Results 40
Category 1: Disappointment 40
Theme 3: Personal Strategies 42
Category 1: Mental Methods 43
Category 2: Physical Methods 44
Category 3: Emotional Methods 45
Category 4: Spiritual Methods 46
Category 5: Social Methods 47
Theme 4: Internal Strategies 48
Category 1: Acceptance of Shortcomings 48
Category 2: Spiritual 49
Category 3: Building Self Esteem 49
Theme 5: External Strategies 50
Category 1: Social 50
Theme 6: Developmental Strategies 51
Category 1: Acceptance of Shortcomings 51
Theme 7: Acceptance 53
VII
Category 1: Coping 53
Category 3: Releasing Stress 55
Learnings Gained Throughout the Process 56
Theme 1: Personal Strategies 56
Category 2: Strengthening Faith 58
Chapter 5: Summary, Conclusion, Implications and Recommendations

Summary of the Study 60
Research Design 60
Research Results 61
Conclusion and Implications 64
Recommendations 65
Bibliography 67
Appendices
Appendix A: Letter to the Participants 70
Appendix B: Informed Consent Form 71
Appendix C: Interview Questionnaire 73
Appendix D: Interview Transcripts 74
Appendix E: Coding 88
Appendix F: Curriculum Vitae 113
VIII
LIST OF TABLES
Table 4.1 Demographic Profile of Participants 18
Table 4.2 Personal Struggles 20
Table 4.3 Academic Concerns 23
Table 4.4 Struggles before the Exam 25
Table 4.5 Struggles during the Exam 28
Table 4.6 Positive Effects of Review Centers and Universities 29
Table 4.7 Positive Effects of being a Fresh Graduate in taking the Exam 32
Table 4.8 Positive Ways in Accepting the Results 36
Table 4.9 Difficulty in Facing the Results 40
Table 4.10 Personal Strategies 42
Table 4.11 Internal Strategies 48
Table 4.12 External Strategies 50
Table 4.13 Developmental Strategies 51
Table 4.14 Acceptance 53
Table 4.15 Personal Strategies 57
IX
Chapter 1
THE PROBLEM AND ITS BACKGROUND
This chapter presents the different essential elements: the introduction, which
contains the rationale; the statement of the general and specific problems, the scope and
limitations which identifies the major valuables, sub-variables, and the indicators; the
significance of the study which enumerates the beneficiaries of the study and the
corresponding benefits each will receive and lastly, the notation.
Introduction
Since 1912, the Philippines have been implementing the Certified Public
Accountant Examination for the Bachelor of Science in Accountancy (BSA) graduates to
assess their capabilities in becoming a licensed worker in their respective field. However,
in the previous years of successfully executing this system, the changes in the result
annually is evident. From the 39.66% in 2016, 32.80% in 2017, 27.05% in 2018, it dropped
to 15.39% in the recent 2019 examination. Through the years, the percentage of the
exam passers decreased which has been the main concern of the researchers.
In addition to this, there are certain standards that one must meet before taking a
Certified Public Accountant Licensure Examination. As stated in the Republic Act No.
9298 of the Philippine Accountancy Law, a degree holder of BSA from any institute
accredited by Commission on Higher Education (CHED) should have a general average
1
of 75% and with no grades lower than 65% in any given subject. An accountancy student
is required to maintain a grade of 2.5 in all accounting, law, taxation, English and
mathematics subjects (Perez, 2015). Though the curriculum offers a great impartation of
knowledge and wisdom to the graduates, it is still not considered enough to reach the
standards set by the accounting councils.
Interestingly, accountants have their own ways on how they prepare for the CPA
licensure exam. Every preparation differs in terms of their strategies and skills in acquiring
knowledge. According to the said law, it requires an aspiring accountant to take a
licensure examination so that their capabilities can be measured and examined if they
can be qualified to this career or not.
Furthermore, accounting is the language of business. Accountants are responsible
for the firm’s financial and economic information to external parties such as the
shareholders and creditors. He handles financial records of a business, ensure its
accuracy, and then prepare financial reports to leadership regarding the companies’
profits and losses. They also ensure that taxes are paid and sent in on time. Their duties
are analyzing data, finance reports, budgets, tax returns, and accounting records. They
ensure that the companies or organizations are efficiently operating.
Thus, the present study will be conducted to know factors that affect the continuous
decrease of passers in certified public accountant’s examination. In addition, this study
aims to know the struggles that the takers experienced and reveal the hindrances that
they encountered.
2
Statement of the Problem
The purpose of this basic interpretive qualitative research is to discover the factors
that contributes to the regression of the percentage of passers in the Certified Public
Accountant Licensure Examination (CPALE) and the use of such data for the aspiring
accountants’ in decision-making and exam preparation. At this stage in the research, the
factors will generally define the benefits to the future takers in considering the aspects in
preparation to their licensure exam as we reveal the causes of failing the examination.
What are the factors affecting the continuous decrease of passers in the certified
public accountant?
1. What are the possible causes of failure when taking the Certified Public Accountant
Licensure Examination (CPALE) for the first time?
2. What are the effective coping strategies after failing the exam?
3. What are the lessons gained after an unexpected outcome of the CPALE?
Scope and Limitations
This study aims to uncover the reasons behind the continuous decrease of passers
in Certified Public Accountants Examination. This study focused on discovering the
factors that must be considered to pass the Certified Public Accountant Board Exam. The
researchers agreed to choose at least five accountants who have experienced taking the
said examination, whether failed or passed. The participants will be taken around the
3
vicinity of Cavite. It will be conducted in Rogationist College - Saint Anthony’s Boys
Village, Silang, Cavite from November 2019 to March 2020.
This study does not include the programs taken by the participants as well as the
subjects that they took during their college for it is beyond the control of the researchers.
Those variables are under the Department of Education and the researchers have nothing
to do with it.
Significance of the Study
This study will be beneficial to the following:
Aspiring Certified Public Accountants. This study will beneficial to accounting students
to help them evaluate and know more about the factors that may influence their chances
in passing the board exam. Giving the insights that could possibly affect their decision in
taking the licensure examination.
Parents. It will give parents the awareness and idea about the factors that could affect
their child’s performance and chances in passing the board exam. This enables them to
know more about the emphasis of students’ persistence to work toward their goals, study
habits and passion in accounting.
Faculty. The result of the study would enlighten the minds of the faculty in their important
role in students’ licensure examination. This will prompt them to be more effective and
creative in teaching. They will be more encouraged in doubling their effort in preparing
and teaching students.
4
Definition of Terms
The following terms are operationally and conceptually defined.
Accountancy. This term refers to a profession or practice of managing and maintaining
business finances.
Accounting. This term refers to the system of recording, summarizing, and analyzing an
economic entity’s financial transactions.
Board Examinations. This term refers to the sets of tests mandated by the professional
regulating body to ensure an individual’s authority to become certified and licensed
worker in his/her respective field.
Certified Public Accountant (CPA). This term refers to the statutory title of qualified
accountants in the Philippines who have passed the licensure examination for
accountancy graduates. There must be a compliance of the requirements with the
membership in their respective professional accounting bodies.
CPA Licensure Examination. This term refers to the professional licensing examination
used by all state accountancy to ensure CPA applicants possess at least a threshold
mastery of technical knowledge needed to enter the CPA profession.
Decrease. This term refers to the process and occurrence of regression in the variables
like the size, amount, and number.
Factor. This term refers to the circumstance that helps produce and influence the result.
It contributes to the outcome of a specific event.
5
Chapter 2
REVIEW OF REALATED LITERATURE
This chapter presents a review of related literature and studies relevant to the
present study. The researchers used different references and sources of data as the
contextual guidepost in the study.
Accountants
Steven Bragg (2018) defined accountants as persons who serves a very important
part in a business’ operation. They examine the financial records of the company and
keeps track of the business' profits and losses. They have the responsibility of monitoring
the accuracy of money transactions and verifying legal activities of the company.
Moreover, several authors describe accountants as the “doctors of business” for they
observe the company’s health with the use of their math, accounting, law, and finance
skills.
Certified Public Accountants
Harold Averkamp (2015) stated that CPA is a person who has passed the very
difficult CPA exam and has been licensed by one of the five other jurisdictions. The CPA’s
license is renewed if the state requirements continued including the professional
education credits. However, many CPA leave public accounting while others never enter
6
public accounting. These CPA’s can be found working as accountants in manufacturing,
financial services, health care, government etc.
Moreover, Alika Cooper (2014) noted that accountants are struggling hard to
survive in a hostile environment where the taxation process is constantly changing;
recruiting and retaining process of staff is ever evolving. Even the impact of technology
seems to be adding more fuel to woes than providing aid. Other challenges like losing
experienced employees, remaining cost-effective in the competitive industry and fulfilling
client’s demand has become a real concern for existing and new CPA firms.
Accounting Students
Student’s academic performance has been an important issue for higher education
institutions and in investigating the possibility of student’s achievements. It is also
important in many ways for universities, their teachers and students which can be
effective for making policy on student admission program and changes in teaching style
(Garkaz et al, 2011).
According to a research entitled ‘Influence of Selected Factors on CPA Licensure
Board Exam’, the factors that affected the performance of Rizal Technological University
CPA board examinees on the 2012 licensure examinations is determined by the
intervention which is necessary to improve the university’s review program.
In Daily Inquirer’s news article, it was reported that a University of Santo Thomas
(UST) graduate topped the October 2019 Certified Public Accountant (CPA) licensure
examination. The Professional Regulation Commission (PRC) has announced that out of
7
the 2,075 passers, UST’s Justine Louie Bautista Santiago emerged as the topnotcher
with a rating of 90.33%.
Based on Business Dictionary, CPA exam is mandated by each state to ensure an
individual’s authority to become a certified public accountant. In addition to the
examination, the candidate must meet certain educational requirements. Moreover, if you
want to become a Certified Personal Accountant, you will have to take the CPA exam in
your particular state.
Licensure Exams
The first board exam for CPA was given on year 1912. Since then up to 2017, the
total number of those who took the exams was 718,089 of whom 182,320 passed,
representing a passing rate of 25 percent. From 1932 to 1948, the number of examinees
was less than a thousand. However, the number increased to more than 10,000 and
reached a record high of 23,775 in 1984, but gradually tapered down 7,654 in 1995.
Moreover, it climbed up to more than 11,000 in 1998, and steadily increased to 19,273 in
2015. Finally, it went up to more than 20,000 in 2016 until it reached a record high of
24,461 in 2017 (Valcarsel, 2018)
Angel Cruz (2018), disclosed that the qualification standards for CPA Board Exam
should have a general average of 75% plus no grades lower than 65% in any of the
subject areas. Furthermore, if you missed the mark on your second take, you are required
to enroll and take a refresher course.
8
Best CPA Accountancy Schools
The list of top accounting schools considers the performance of schools located in
Metro Manila. This is based on the past four-board exam (May 2017, October 2017, May
2018, and October 2018) with at least 10 first-time examinees. University of the
Philippines-Diliman topped the schools by garnering a whopping 94.52% passing rate in
the October 2018 exam. They have been consistently producing topnotchers while having
the highest passing rates year after year. Next up, De La Salle University-Manila in
second place with an 86.84 passing rate for the October 2018 CPA Board Exams. UST
boasts a 76.82% passing rate from the October 2018 exams, with an impressive handful-
five to be exact-of topnotchers on the top 10 list. Their BSA curriculums complies with the
International Education Standards (IES). Last year, FEU earned a 72% passing rate from
the exams last October 2018. With reputation for a consistent amount of passers every
year, FEU also boasts one of the first accountancy degree programs in the Philippines.
Lastly, the University of the East had a solid passing rate of 51.13%. With a highly
selective admissions programs, and alumni project for professional support, UAE is
believed to be one of the Philippines best accounting schools (Almonte, 2019)
Furthermore, among the universities and colleges in the Visayas and Mindanao,
the University of San Jose –Recoletos results to have the highest number of passers
produced in May 2019 Certified Public Accountant Licensure Examination. In fact, 48 out
of 87 Josenian takers passed the examination, yielding a 55.17% passing percentage.
9
Struggles in Preparation for CPA Board Exam
Time management is the hardest thing about being a student in the BSA program.
Having such a loaded curriculum, the modular program, and having trimesters instead of
semesters just emphasize their point. And discipline is also a struggle for it is hard for
them to make plans to have a really great schedule. For them the hardest part is sticking
at their plans, especially if it means foregoing the things that they really want to do. But
they know that sacrifices are part of their journey, so they also knew that it will be worth
it in the end. (Fontillas, 2015)
Synthesis
Accountants are one of the most in-demand jobs in the country. It involves
managing taxes and financial processes while performing various tasks. To succeed in
this role, you need to have comprehensive knowledge of bookkeeping, auditing, and
budgeting processes. Being professional and having communicational and organizational
skills is also required in this field.
This study tackles the factors which may influence the probability of passing a CPA
Board Exam. It also focuses in assessing the practices of the board-takers for the
licensure exam as well as their competence level in terms of accounting curriculum.
According to the Roadmap for the Accountancy Profession of 2007, Accountancy is a
dynamic force toward national prosperity and excellence with a global perspective.
This is an evidence which proves that accountancy is not just a profession but
rather a proven and tested way in nation-building because of its four sectors: commerce
10
and industry, public practice, education and government. The career has been a dynamic
partner of the government in nation-building through the part of CPAs in Commerce and
Industry by providing financial reports on the operating results and financial conditions of
companies, which become the businessman’s basis for making economic decisions to
enhance their competitiveness. Because of this, the country’s financial reports became
more reliable and credible for the function of implementing economic projects in
developing the commercial growth.
Recently, it is noticeable that there is a rapid decrease in the number of board
passers from 2018 to 2019. Because of this reason, passing the licensure exam is a great
way to create more competent workers for our country that is why this study aims to
identify some tips which can be used by the board-takers in order to pass the board exam.
11
CHAPTER 3
METHODOLOGY
This chapter contains the research design of the study, the research setting,
sampling procedures, the participants of the study, data collection procedures, research
instruments to be used by the researchers, and data analysis.
Research Design
The study used basic interpretative qualitative research. In conducting qualitative
research by this method, you seek to discover and understand a phenomenon, a process,
the perspective and the worldviews of the people involved. Moreover, data were collected
through interviews, observations and document analysis.
Qualitative research aims to understand the participants' motivation, experiences
and feelings in relation to the study's focus (Bhat, 2018). In addition, it also enables to
add new dimensions to those interventional studies that cannot be obtained through
measurement of variables (Jena et al., 2016)
The researchers begin with dealing with the data and tries to derive a theory about
the phenomenon of interest from the observed variable. Interpretive research is being
shaped by human experiences and social contexts and is therefore best studied within its
socio-historic context by synthesizing the subjective interpretations of various
participants. Interpretive researchers view social reality as being embedded within and
12
impossible to abstract from their social settings, they “interpret” the reality though a
“sense-making” process rather than a hypothesis testing process.
Population and Sampling
Research sampling aims to gather data about the population in order to make an
inference that can be generalized to the population. The target population for this study
are accountants specifically those who graduated with a degree of Bachelor of Science
in Accountancy, took the Certified Public Accountant Licensure Examination from year
2000 to 2019 and has been enrolled in a review center as a preparation for the said
examination. The researchers conducted this study to satisfy their interest as future
accountants. Knowing the factors behind the continuous decrease of passers will serve
as an advisory for those aspiring Certified Public Accountants.
Respondents of the Study
The target participants are those Certified Public Accountant Examiners who either
passed or failed on their first take. Most of these participants came from the vicinity of
Cavite. The researcher will gather a total of five (5) participants for each category (passed
or failed). They can be either a man or a woman. Participants will be chosen from the
criteria prepared by the researchers to ensure the credibility of the study.
13
Research Locale
The study will be conducted in the places along the vicinity of Cavite where our
participants that are all graduates of Accountancy are located. The target number of
participants is four (4) people who passed and another four who failed the Certified Public
Accountants Examination. As for gathering the data, the researchers will use different
ways to have the participants interviewed such as choosing a place that is suitable for
their workplace and schedule and asking questions through electronic means like
messenger and email. The researchers will do the direct interview according to the
participant’s demands and preferences. The discussion will be conducted during the
second semester of the school year 2019-2020.
Research Instruments
The research instrument used by the researchers in conducting this qualitative
research is a structured interview guide. In a structured interview guide, all questions are
prepared in advance. Therefore, the researchers have already prepared the questions
beforehand to ensure the consistency of the answers given by each participant. The
participants are required to answer these questions truthfully and with accordance to their
real-life experiences. The questions are the following:
1. What do you think are the reasons why you fail?
2. What struggles have you experienced before and during the exam?
3. Do you think the review center and college university can affect your chance in passing
the board exam?
14
4. Do you think it is an advantage to be a fresh graduate in order to pass the board
exam? Why?
5. How did you accept the result of the exam?
6. How did you handle the pressure before taking the board exam?
7. How did you handle the struggles that you experienced during the exam?
8. What strategies have you learned in overcoming the struggles during the exam?
9. How did you handle the aftermath of taking the said examination?
10. What learnings did you gain in accepting the outcome of your efforts to pass the
exam?
Follow-up questions are also allowed if necessary. The basis for choosing this method
were:
 To exchange conversations about the experiences of the participants which
includes the influences that affect the result of their licensure exam.
 To understand the struggles of each participant throughout the examination.
 To determine the factors which affects the continuous decrease of passers
annually for CPA Board Exam.
 To easily compare and evaluate the common denominator between the
participants who passed and those who failed.
15
Data Gathering Procedure
Data will be collected through an interview. The researchers will provide a letter to
the principal for approval. Also, the chosen participants of the study will be given
corresponding consent forms beforehand. They decided to conduct the interview
individually or through one-on-one interview.
The researchers will start the interview by saying their greetings and introducing
themselves. The provided set of questions will be read by the researchers and will be
answered by the participants during the interview. Honesty of each participant will be
observed by stating their response immediately after the questions were asked. They can
share real-life experiences to prove the credibility of their response. The researchers
vowed to keep the gained information confidential.
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Chapter 4
DATA ANALYSIS, PRESENTATION AND DISCUSSION OF THE FINDING
Introduction
In this stage of the study, the experiences of CPA passers who failed on their
previous board examinations were explored. This chapter presents the analysis of the
data gathered from Phase 1 of the study.
Facts and further details were taken from the five participants who have been
qualified in CPA Licensure Examination. However, the participants were still chosen
according to the researchers' criteria. These participants were interviewed through a
questionnaire, and were asked to answer the questions based on their knowledge and
insights in the said experience. They were informed of the study’s objectives beforehand.
Participants were asked the following questions:
1. What are your experiences in failing your previous tries in the licensure
examination?
2. How did you deal with those struggles and emotions upon failing your first tries?
3. What insights have you gained from those experiences?
Participants were pleaded to write their full name, gender, age, name of
institution/university, review center and date of examination. Five participants are all
Certified Public Accountant (CPA) that did not pass on their first take.
17
Demographic Profile of Participants
The participants were asked to write down their respective biographic data.
Name of Review Year of

Participant Gender Age
institution/university center examination
De La Salle
1 Female 23 University- CPAR 2019
Dasmarinas, Cavite
Polytechnic
University of the
2 Female 23 PRTC 2018
Philippines-Sta.
Mesa, Manila
Fernandez College
3 Male 22 of Arts and LEAD 2017
Technology
Rogationist
4 Female 25 College-Silang, CPAR 2016
Cavite
Review
Rogationist
School of
5 Female 26 College-Silang, 2016
the
Cavite
Philippines
Table 4.1 Demographic Profile of Participants
Table 4.1 shows the demographic profiles of the participants that all of the
participants are all female except one. They are all on their early 20’s and CPA
examination passers. The participants are graduates of Bachelor of Science in
Accountancy at De La Salle University, Polytechnic University of the Philippines,
Fernandez College of Arts and Technology and Rogationist College. Two of them had
enrolled in review centers namely CPA Review School of the Philippines while the others
enrolled at Professional Review and Training Center and Learning Advancement Review
18
Center. They took the Certified Public Accountant Licensure Examination (CPALE) in
consecutive years.
Method of Data Analysis
The experiences, insights and the coping up stage of CPALE passers who did not
pass on their first take were gathered from the answers of the researchers’ five
participants through survey questionnaires that were sent through electronic mail. The
researchers gathered and analyzed the data through the process of coding in order to
understand further responses of the participants.
EXPERIENCES OF CERTIFIED PUBLIC ACCOUNTANT (CPA) WHO DID NOT PASS
ON THEIR FIRST TAKE
The researcher in this study aims to understand and to know the reasons why CPA
passers did not pass on their first take. To understand and to know their reasons, the
researchers asked their insights and perspective about the possible cause of failing,
struggles that they experienced, advantages of being a fresh graduate in taking the
examination and the effects of review centers and universities on their performance.
After the gathering and analyzing the data, the researchers were able to arrive at
the following themes:
 Personal Struggles
 Academic Concerns
 Struggles before the exam
 Struggles during the exam
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 Positive Effects of Review Centers and Universities
 Positive Effects of Being a Fresh Graduate in Taking the Exam
Theme 1: Personal Struggles
Some of the participants stated the challenges that they have experienced which
may be a contributing factor for the results of their board examination during their first
take. According to them, the way they deal or handle the pressure is a crucial factor in
passing the exam. However, being knowledgeable and prepared is also important.
Moreover, Table 4.2, shows the categories and sub-categories under the personal
struggles of the participants upon experiencing the failure during their first take on the
licensure examination.
Category Sub-category
Attitude Overconfidence
Overthinking
Unpreparedness
Personal Matters Distraction

Pressure
Insufficient Knowledge
Lack of Focus
Financial Issues
Being a Working Student
Exam Coverage Additional Topics

Unfamiliar Topics
Lack of Preparation Insufficient Time
Table 4.2. Personal Struggles
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Category 1: Attitude
Operational Definition: Attitude means having the balanced mindset and right
behavior in taking the exam. It means not being overconfident that you will definitely pass
the exam which results to mediocrity; and not overthinking by being doubtful about your
answers in the questions.
According to participant 1 and 4, overconfidence, overthinking, and
unpreparedness must be avoided because it is not the right attitude that one must possess
in taking the board exam.
To be honest, when the results for October 2018 came out, I cannot believe why my name
was not listed on the passers. I was pretty confident while I was taking the exam but turns
out, my expectations failed me. I think overconfidence and overthinking might have affected
the results since I had doubts on some on my answers back then.
(P1)
Overthinking and taking the exam unprepared.

(P4)
Category 2: Personal Matters
Operational Definition: Personal Matters means the factors which the person is not
able to control but is affecting his/her preparation for the exam. It could be personal or
external factors that is uncontrollable by the examinee.
According to participant 1, 3, and 5, learning to handle the worst-case scenarios
that you might face while preparing for the exam is possible.
21
I got overly distracted at times also so a week before the boards, I didn’t stress myself to
study more than what should I have. I felt the pressure that’s why I also had the struggle
dealing with it. Additionally, the subjects, most specially Tax, is very difficult. Some parts of
the Syllabus released by BOA were not actually followed so we were surprised by the
coverage of the exams.
(P1)
Additionally, I got busy from various activities in our school, I am too much active in
extracurricular activities as a school officer other than JPIA. Because of that, I wasn’t able
to focus on my studies during my undergraduate classes.
(P3)
I think lack of focus. I was working around Manila by the time I took exams. I’m a
breadwinner so I need to immediately proceed in getting a paying job right after finishing
my college studies. Doing both at the same time, (working while studying) really don’t
worked in my case.
(P5)
In his article, Sylvester (2018) discovered that some of the major reasons for failing
an exam is overconfidence, laziness, lack of focus, lack of concentration, finances, and
procrastination. It is indicated there that success or failure in exams depends on several
factors.
Evidently, his study proves that the answers taken by the researchers’ from the
participants are true because of the same results. The major reasons why an examinee
22
fails are because of the attitude which includes overthinking and overconfidence and
personal matters which includes the finances. The same factors mentioned by Sylvester
(2018) in his article validates the results gathered by the researchers.
Theme 2: Academic Concerns
Some of the participants agreed that the scope of the exam as well as the time
efficiency in reviewing must be observed because it holds a significant part in passing
the exam.
Moreover, Table 4.3 shows the categories and sub-categories under the academic
concerns of the participants after their experiences in CPALE.
Exam Coverage Additional Topics

Unfamiliar Topics
Lack of Preparation Insufficient Time
Table 4.3 Academic Concerns
Category 1: Exam Coverage
Operational Definition: Exam coverage means the unexpected content of the exam
due to some changes that were made or because it is not included in the undergraduate
discussions or even at some review center sessions.
According to participant 2 and 3, unfamiliarity to the coverage of the exam could
lead to failing.
23
It is because of the additional topics in taxation and law. The Board of Accountancy revised
the syllabus for the coverage of Board Exam early as 2016 and implement it for the year
2017.
(P2)
There are a lot of topics in the Board Exam, which were not included in undergraduate
discussions. I was surprised by the coverage of the exam because some parts of it was not
familiar to me.
(P3)
Category 2: Lack of Preparation
Operational Definition: Lack of Preparation means not having enough time to
review or prepare for the board examination.
According to participant 2, limited time for a wide span of the examination coverage
is a hindrance to pass the exam.
It is the reason for us to fail since we have limited time to study the additional topics for two
subjects.
(P2)
In his article entitled, “Why YOU Cannot Pass the CPA Exam”, Brandon Vagner
(2014) mentioned that using your time wisely and effectively is a factor that must be
considered in passing the CPA board examination. Moreover, having a good study habit
is also beneficial if having a bad time with the exam coverage.
24
This two reasons validates the answers given by the participants which means that
the exam coverage and lack of preparation really affects the percentage of passing a CPA
board examination.
Theme 3: Struggles before the Exam
All the participants agreed that it is indeed very difficult to prepare for the exam
because of the different struggles that they experienced due to different internal and
external factors.
Moreover, Table 4.4 shows the categories and sub-categories of the struggles
the participants have experienced before the CPALE.
Academic Concerns Overloading Reviewers

Untouched Topics
Personal Concerns Home Sickness

Time Management
Sleepless Nights
Insufficient Knowledge
Insufficient Time
Finances
Working Environment
Table 4.4 Struggles Before the Exam
Category 1: Academic Concerns
Operational Definition: Academic Concerns means the academic challenges that
the participant encountered before the exam which is out of her control. These are the
valid concerns that is included at the pre-examination stage of every examinee.
25
According to participant 1, overloading reviewers does not help the examinees at
all because it is just draining them. Also, untouched topics or unfamiliar topics is also a
struggle to every examinee.
Before the exam, we took review classes from CPAR. The number one struggle during that
time was the load of handouts to answer and review. Though we took the course for 5 years,
during the review you will realize that there are still items not yet touched by the curriculum
provided by the university The implementation of significant BIR rulings, Laws and updates
in the accounting standards effective on the year you will take the boards were also a
challenge for us because we only had a short period of time to cope up with those updates.
It was in 1018 when the TRAIN law was implemented and BOA said that the exam will still
cover the Old and the New. It was exceptionally hard to deal with since you have to
remember both rules and properly know the treatment depending on the year being asked.
(P1)
Category 2: Personal Concerns
Operational Definition: Personal Concerns means the hardships that the
participant experienced due to over-exhaustion and some external factors.
According to all the participants, there are several situations which are making
them feel helpless before the exam. The preparation is as difficult as the exam it is
because of all the hardships that they are experiencing such us sleepless nights,
finances, etc.
26
Another struggle was to be apart from your family for months. You only get see them when
you have the time to go home especially if coming from provinces. During the exam, the
main struggle was the time limit and the shading of the sheet answer sheet, I would say.
The proctors were very strict during the exams and they do not tolerate a minute extension
so you really ha to manage your time answering and shading the right answers.
(P1)
The most difficult part of preparing for the exam is the series of sleepless nights. It is my
weakness so I admit that it’s very hard for me to keep myself awake while reviewing a lot of
subjects.
(P2)
I do not have enough knowledge especially in the new topics included in board. Some topics
included in the board exams are very difficult and was not tackled during my undergraduate
classes. Also, I do not have enough time to review because I am committed by some various
activities before the exams.
(P3)
Time management is the major struggle that I’ve encountered which hinders me to prioritize
the exam.
(P4)
Also, managing my finances, I really had to provide for my own expenses and for my family’s
needs at the same time. Dealing with stressful workloads and working environment.
Handling sleepless nights.
(P5)
27
Theme 4: Struggles during the Exam
One of the greatest fear of a board exam taker is to disappoint his or her family.
This is also the biggest fear of the participant in this study.
Moreover, Table 4.5 shows the category and sub-category of the struggles that the
participants have experience during the CPALE.
External Factors Social Expectation
Table 4.5 Struggles During the Exam
Category 1: External Factors
Operational Definition: External Factors means the pressure that the participant is
getting from the people around him/her. It builds the fear to disappoint his/her family in
friends that is why it becomes a struggle in the part on the examinee.
According to participant 5, it is hard to handle the pressure of expectations
especially when it is just the first time to experience that kind of burden.
Managing pressures from people around me who knew I will take the board exam and will
surely make it on my first take.
(P5)
Based on the study conducted by Eleanor Busby (2019), exam stress and pressure
heavily affects a person’s ability to pass the exam. Pressure is affecting people’s mental
28
health and when asked which factors cause stress, 31 percent cited pressure to achieve
good results (Busby, 2019).
This proves that most of the time, the pressure coming from the expectations of
different people primarily affects the results of a person’s exam. Consequently, it causes
the person to struggle before and during the exam knowing that he/she must pass the
board examination due to the social pressure that he/she is experiencing.
Theme 5: Positive Effects of Review Centers and Universities
All of the participants agreed that review centers and college universities could
cause positive effects on their board examination. According to the participants,
universities and review centers are essential and has important role in their licensure
exam. The university and the review center will mold the foundation of the takers. The
knowledge that were imparted to the graduates will serve as their weapon in the exam.
Moreover, Table 4.6 shows the categories and sub-categories under the positive
effects of having review center and good university background about accounting.
Academic Preparation Teaches techniques

Quality of information
Learning fundamental lesson
Quality of education
Source of answers
Weapon during the exams
Strong foundation
Emotional Preparation Encourage in fulfilling dreams
Table 4.6 Positive Effects of Review Centers and Universities
29
Category 1: Academic Preparation
Operational Definition: Academic Preparation means being prepared in academic
aspect. It means being ready and prepared academically for the CPA licensure
examination.
According to participant 1, 3, 4 and 5, college universities and review centers are
important in academic preparation.
“Definitely, they do affect the chance of passing the board exams. In College, you get to
know the fundamentals of what you need to know for the boards while in review centers,
they will teach you techniques on how to apply the concepts you’ve learned in College in a
more faster and efficient way considering the time limit for exams. I think it’s a matter of the
quality of information being taught in the university because if you have a strong foundation
already, the board exam will just be a piece of cake for you.”
(P 1)
“Yes, I think the quality of education given by a university and the review center matters.
The information and the answers that you will need in the board exam will be coming from
the knowledge that you’ve learned from the review center and the college university where
you studied at.”
(P 3)
“Yes, because the source of your answers during the exam will be coming from what you
have learned.”
(P 4)
“Yeah… The knowledge and wisdom that you have learned from the review center and
University where you have studied will be your foundation and will be your weapon during
the exam. ”
(P 5)
30
Category 2: Emotional Preparation
Operational Definition: Academic Preparation means being prepared in emotional
aspect. It means being ready and prepared emotionally for the CPA licensure examination.
According to participant 2, universities are very helpful in motivating and
encouraging students to fulfill their dreams.
“Yes, one of the factors in passing the board exam is your university which can help and
encourage you to fulfill your dreams.”
(P 2)
Faltado (2014), found out that type of school is not a factor in passing the
examination while the admission and retention policy, curriculum and instruction, and
faculty competence aresignificantly correlated with the performance in the examination
Pascua and Navalta (2014).
Previous studies have indicated that, by and large, performance of graduates in
Licensure Examination is shaped not only by personal but also by educational factors. As
an evidence, a study conducted by Filipino researches have been found that academic
performance in terms of Specialization, General Education and Professional Education
serves as the strong predictor of Board Examination Performance (Pascua and Navalta,
2011), (Pachejo and Allaga, 2013), (Garcia, 2010) and (Figuerres, 2010).
By these studies, Review Centers and College Universities were proved that it
have an important role on graduates performance in their board exams. The knowledge
31
that they have learned from the universities will serve as their foundation on their work-life
and it will be used in the exam.
Theme 6: Positive Effects of Being a Fresh Graduate in Taking the Exam
All of the participants agreed that being a fresh graduate in taking the CPA
licensure examination is an advantage for the takers. According to the participants, the
concepts are still fresh on their mind that is why it will not be hard for them to recall
different lessons and topics. In addition, there are still no updates on the laws and
standards in Accountancy; they do not have to study additional topics. They are also have
enough time in attending a review classes and they are more focus and concentrated to
pass the board.
Moreover, Table 4.7 shows the positive effects of being a fresh graduate in taking
the examination for certified public accountants.
Academic Preparation More focus

Proper time management
Have enough time
No updates on laws and standards
Fresh concepts
Knowledge are still fresh
Don’t have to read and study
additional lessons
Easy to recall topics
Advices Don’t get a job immediately

Take a board straightaway
Table 4.7 Positive Effects of Being a Fresh Graduate in Taking the Exam
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Category 1: Academic Preparation
Operational Definition: Academic Preparation means being prepared in academic
aspect. It means being ready and prepared academically for the CPA licensure
examination.
All of the participants agreed that being a fresh graduate is an advantage in taking
the board examination.
“Yes, of course. In my opinion, taking the board exam as early as possible is an advantage
since the concepts are still fresh in your mind and you got the time to review and focus on it
alone. It is also a bonus that when you take the boards after you graduate and no new updates
on the standards or laws are implemented, then you didn’t have to read the additional
materials just to be prepared for the coverage of the exams. The more you prolong or delay
your take in the board exam, the harder it gets if your memory is not that sharp to remember
all your learnings in the past 5 years. Also, if you decided to get after work after graduation
but before taking the exam, it is then a matter of time management on dealing with the
demands of work and the review. So I think, if you really wanted”
(P 1)
“Yes, it would be since you can easily recall the topics especially the additional topics I CPA
board exam. Also, there are no additional laws and standard.”
(P 2)
“Yes, because the knowledge that I have learned are still fresh in my mind. There are no new
standards or laws implemented, so you don’t have to read and study another lessons just to
be able to pass the exam.”
(P 3)
33
“Yes, because the knowledge that I’ve learned are still fresh in my mind when I took the
exam. I was able to easily recall the topics.”
(P 4)
“Take the board straightaway, to somehow not lose your focus on becoming a CPA.”
(P 5)
Category 2: Advices
Operational Definition: One of the participants gave advices for aspiring Certified
Public Accountants. One of the contestant share some advices that are helpful in decision-
making.
According to participant 5, graduates should take their board immediately so that
their focus is on the CPA exam and she share a pattern that graduate should follow.
“…don’t get a job immediately after graduating. It’s still best to go with this pattern: Study –
Graduate - Take the board straightaway, to somehow not lose your focus on becoming a
CPA. Take the board straightaway, to somehow not lose your focus on becoming a CPA.”
(P 5)
According to Boyd (2019), accounting graduates should take the exam as soon as
they graduated. The Certified Public Accountant exam is an academy test that does not
really have that much real-world applicability. In other words, the longer you are out of
college, the more difficult it will be for you to perform adequate exam prep. Furthermore,
life tends to get a lot busier after college, so you tend to have less study time when you
are working a full-time job. In addition, nearly half of students who intend to take the CPA
34
exam anticipate sitting for the exam two years or more after graduating, though CPA exam
data consistently shows a higher pass rate for candidates who test soon after meeting the
educational requirements (NASBA, 2017).
These statements coincide with the results of this study because all of the
participants said that being a fresh graduate is great advantage in taking the exams
because students will not a hard time in recalling lessons and topics are still fresh on their
mind. They are also still focus on studies and they are still not that busy.
COPING STRATEGIES OF THE CPALE TAKERS
The findings showed the coping strategies of the CPALE second-take passers I
connection to their personal experiences during the process of reviewing and actual
examination. The researchers identified the themes from the answers. Those themes are
as follows:
 Positive ways in accepting the results
 Difficulty in facing the results
 Personal Strategies
 Internal Strategies that they Learned in Overcoming the Struggles During Exam
 External Strategies that they Learned in Overcoming the Struggles During Exam
 Developmental Strategies that they Learned in Overcoming the Struggles During
Exam
 Acceptance
35
Theme 1: Positive Ways in Accepting the Results
After the endless preparations for the examination, the results will eventually take
place. An examinee differs on how they will be accepting the results of their licensure
examination. Taking it positively is a good strategy to avoid themselves suffer from stress
and depression. Having some kind of optimism and motivation in accepting the results
will help to further improve their work. Participants shared their own experience through
social media due to their availability and convenience.
With this, Table 4.8 presents the categories with its sub-categories that is
associated to the positive ways of the Certified Public Accountants (CPA) in accepting
the results.
Category Sub-Category
Internal Motivation Asked God’s help and guidance
Perseverance
External Motivation Support from parents
Acceptance Moving on
Take it as a blessing
Optimism Do not give up
Table 4.8 Positive Ways of Accepting Results
36
Category 1: Internal Motivation
Operational Definition: This refers to the general desire or willingness of someone
to do something which starts in yourself. It is someone’s enthusiasm for doing something.
It is something that starts within you.
The findings of the study showed that two out of the five participants have built
internal motivations in order to continue their life even after finding out the results of their
licensure examination.
… I also asked God’s help and guidance for me to have peace of mind and calmness
of the heart.
(P1)
Of course it was difficult at first. I experienced many struggles but my perseverance

in fighting for my dreams which is to become a CPA.
(P2)
Pattaguan (2018) was right about the internal motivation of each students plays a
big role in their journey. Asking God for help in your journey was indeed important to
lessen the weight you felt in your heart. Failing is a big slap to all the efforts you exerted
in the process. So, establishing perseverance within yourself will help you move on from
the tragic results. Always remember that believing in yourself and all the work you have
exerted will be fruitful when the right time comes.
37
Category 2: External Motivation
Operational Definition: External motivations is a positive way of accepting
whatever the results is. This happened with the help of your support group like family,
friends, teacher and colleagues.
The findings of the study showed that Participant 1 was able to survive the
acceptance stage of the reality through the people around her. She was not alone while
overcoming the sadness she felt upon knowing the unexpected results.
… But I cannot change it, so I had to accept it. That was my fate. My parents were the
most supportive people and they cheered me up upon learning the results. They
encouraged me not to be super depressed and take another chance since life doesn’t
end there…
(P1)
Aside from the personal factors, Pattaguan (2018) also mentioned that peer and
home factors are important. The first participant holds on to her parents while going
through the acceptance stage. Her parents still believed on her and cheered her up to
overcome depression. All she needed to do was accept what the fate has for her and
encouraged her to move on because life doesn’t there. The support group of the
examinees was understanding and caring to help her start anew.
Category 3: Acceptance
Operational Definition: It refers to the willingness of the person to tolerate a difficult
or unpleasant situation.
38
The findings showed that Participant 3 accepted the results immediately and
treated it like a bad dream. He continued to reach his dreams without those disturbing
negative thoughts.
I just sleep then woke up like it’s a bad dream. I moved on immediately and think that
it is a blessing but at the same time a challenge.
Category
(P3) 4: Optimism
Acceptance of results in a positive way is highly encouraged. Moving on
immediately and having a positive outlook in life is a must. Take the failure as a challenge
and the next time you take the exam, there will be a higher chance of excelling. Fontillas’
statement (2015) matched with this.
Category 4: Optimism
Operational Definition: Being optimistic means being hopeful and having
confidence about the future that the successful outcome of something is about to happen.
The findings showed that the fifth participant takes the result by manifesting
optimism within him.
…but still I can’t just give up like that. I know in myself that I did my very best on that
exams, maybe it’s not yet meant for me. I want to be a CPA, so why give up? And I
tried again and finally passed it.
(P5)
39
Showing an exemplary optimism right after failing the licensure examination was
not easy at first. Fontillas (2015) once said, that your hardwork will eventually be
appreciated. Many Certified Public Accountants experienced failing the exam at first. But,
instead of becoming down, they were able to get a grip of themselves and study harder
than ever. In this way, the next chance they get will be fruitful.
Theme 2: Difficulty in Facing the Results
Failure can automatically hurt your feelings because no one wants to fail. Failing
is inevitable. If there is a positive way of coping up with the results, then, there will also
difficulty for some to accept the results. The feeling of disappointment is a sign of having
difficulty facing the results of the Certified Public Accountant Licensure Examination.
Moreover, Table 4.9 presents the categories with its sub-categories associated
with the difficulties that the accountants experienced when facing the results from the
examination.
Disappointment Difficult and devastating
Several frustrations and regrets
Feeling sorry
Reviewed hard
Did not reach his expectation
Frustrating
Tiring
Table 4.9 Difficulties in Facing the Results
Category 1: Disappointment
Operational Definition: It refers to sadness or displeasure caused by the
nonfulfillment of one's hopes or expectations.
40
The findings showed that three out of five participants were experiencing difficulties
upon knowing the results of the examination. They were disappointed of the results. They
felt frustrated, tired, sorry and it was devastating for them.
At first, it was difficult. It was devastating, to be honest. All your frustrations and regrets
came right onto your face. I cried hard. I felt sorry to my parents, to my friends and
relatives who knew the results and expected the other way around.
(P1)
I reviewed really hard before taking the exam, and that made me a little confident.
However, things were not like I expected, I got a score lower than what I think I
deserved. Still, passing the exam made me happy.
(P4)
Accept it as it is! There’s nothing you can do with it. It’s done did. For my first two
failed exams, it’s really frustrating and tiring! Imagine all the time, efforts, finances,
personal sacrifices, etc.),
(P5)
Unexpected results are hard to accept since it may lessen your confidence, cause
depression and might make you feel disappointed. According to Cooper (2014),
accountants were struggling hard to survive in a hostile environment. The participants
experienced this since they also failed. They have become disappointed, frustrated, tired
and less confident because according to them, they feel like the score is lower than what
they had expected. Also, they were sorry to their parents and other persons who expected
more from them because they failed.
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Theme 3: Personal Strategies
So much hard work do not always lead us to successful finish, sometimes we fail
regardless of all the efforts we have given. However, as individuals we have different
ways to cope with our difficulties in certain circumstance. In this research, the participants
shared their personal strategies in coping after having different experiences in their
preparation and actual examination.
Moreover, Table 4.10, shows the categories and sub-categories under the
personal strategies of CPALE second-take passers from their past experiences in the
examination.
Mental Methods Developing a plan

Exert extra efforts
Devote time in mastering
Ensure preparedness
Discipline
Focus
Set goals
Keep calm
Physical Methods Having enough rest
Emotional Methods Take control of pressure
Spiritual Methods Being prayerful
Social Methods Kept away from distractions
Unplugging from phone and social
media
Table 4.10 Personal Strategies
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Category 1: Mental Methods
Operational Definition: Mental Method is a type of personal strategy wherein a
person uses his intellectual skills to formulate a technique during difficulties.
The research findings show that all five (5) participants used mental methods in
order to cope up with their personal struggles and certain experiences before and during
the examination. All the participants believed that their focus helped them the most during
those difficult times.
Since I had an experience already, I developed a plan on the things and subjects. I
need to exert more effort and devote most of my time mastering…
Discipline, focus… Since I had an experience already, I developed a plan on the things
and subjects. I need to exert more effort and devote most of my time mastering.
(P1)
…you should control it in order to focus on the review and exam.
…keep calm all the time.

(P2)
I exerted more effort and devoted my time in reviewing. I keep calm and always
praying.
I keep calm… I focused on the exam

(P3)
Also, you must remain calm and stay focused.

(P4)
43
I just do my thing and ensure 100% preparedness for that exam, though honestly it’s
hard to do so.
…remained calm. I make a contract with myself, sort of a note, to finally make it this
time and go for it.
(P5)
Having deep focus and familiarizing the examination in all aspects may lead you
in an examination in a positive frame of mind (Genovese, 2012). Moreover, setting a
goal makes you more motivated to achieve a title and continue the examination with
positivity (Kurtus, 2011). In summary, mental strategies are very effective in coping with
a problem for it helps you to determine your motivations and refresh your memory and
mental state.
Category 2: Physical Methods
Operational Definition: Physical method is a type of personal strategy that
prioritizes health and body when managing a problem or difficulty.
One (1) out of five (5) participants agreed about using physical method in coping
with a problem. Participant 1 believed that having a good rest and prioritizing yourself
helps in refreshing the mind and lessen pressure.
I need to know what I prioritize and give myself enough rest so I will not feel the
pressure anymore. (P1)
His statement was proven by a previous study by Ron Kurtus (2011) wherein he
elaborated the importance of refreshing the brain and body in preparing for an exam. He
stated that this helps and individual enhance his or her alertness and endurance while
44
establishing the proper mental state during an examination. In conclusion, prioritizing the
personal health and body leads to a better daily performance.
Category 3: Emotional Methods
Operational Definition: Emotional method is a type of personal strategy which
shows the importance of taking control of the pressure you are experiencing.
Based on the researchers’ findings, three (3) out of the five (5) participants
believed that being able to control the pressure you are feeling is a great progress in
handling an examination as well as coping a bad experience. Participants 2, 3, and 4
agreed to use this method in coping with theirs.
Pressure is always present but you should control…

(P2)
…and not pressured myself.
(P3)
Releasing the pressure I've been feeling is also important. It did help me big time.
(P4)
Some people neglect the effects of pressure but based on recent studies this
phenomenon can be quite detrimental in some phases and stages (Mtumbuka, 2014).
According to an article written by Seeta Bharbwa (2017), social pressure contributes to a
student’s stress during exam season. However, it is also possible that he, himself, is the
45
cause of this issue by comparing his capabilities to others’. In summary, since pressure
is a very important issue taking control of this – either caused by others or yourself – may
help you big time in coping with your personal problems.
Category 4: Spiritual Methods
Operational Definition: Spiritual method is a type of personal strategy relating to
religious values that might be a way to cope with a problem.
Results shows that all five (5) participants consider the significance of spiritual
strategies in surviving their difficulties before and during CPALE. They have proven in
their statements that praying helped them in this issue.
…prayer are important.

(P1)
Just always pray.
(P2)
I keep calm and pray.
(P3)
Aside from reviewing, having a contact with God was my way of calming myself.
Praying is very important during the examination.
(P4)
46
I kept praying and remained calm.
(P5)
Millions of students take up different examinations daily and these are very
important in achieving more in their personal lives. Since it is really stressful and hectic,
prayer is very importance to have stability. It gives the examinee peace of mind and may
also boost their confidence (Builas, 2018). In summary, spiritual development can be
crucial for learners.
Category 5: Social Methods
Operational Definition: Social method is a type of personal strategy that is
connected to the ways to deal with external factors in order to cope with a problem.
Two (2) out of five (5) participants used personal strategies that deals with the
external factors in coping their difficulties. Participants 4 and 5 minimizes their distractions
by minding their work and unplugging from phones and social media.
Mind your work and do not let in any distractions.
(P4)
I kept myself undistracted. Unplug from phone (except for personal messages to
family), and social media.
(P5)
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There are two kinds of distraction, internal and external. Internal distractions are
those thoughts that urges you to do more enjoying and pleasant things rather than what
you must do. On the other hand, external distractions are ones that originate outside of
you – from other people or noises around you (Dembo & Seli, 2013). Having personal
ways to deal with this problem can help you maximize your focus and success in
examination (Holshuch & Nist, 2000).
Theme 4: Internal Strategies
Some of the participants could overcome the struggles through their internal
strategies. According to the participants, they learned this strategy and helps them to
overcome the struggles during their CPA Board Examination.
Moreover, Table 4.11, shows categories and sub-categories under the internal
strategies that the participants have developed upon their experience in taking CPALE.
Acceptance of Shortcomings Focus and Improve your weak points
Spiritual Be prayerful
Building self esteem Concentrate

Persevere
Trust yourself
Table 4.11 Internal Strategies
Category 1: Acceptance of Shortcomings
Operational Definition: Acceptance of shortcoming means obese people should
stop deluding themselves into thinking they are thin.
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According to participant 1, acceptance of shortcoming is an internal strategy that
they learned in overcoming the struggles during the examination.
“I think knowing your weak points and developing more time to it helped. Tax and MAS
were my lowest subjects on my first board exam so I decided to give more attention to
these particular subjects since I did well on the others. I also made sure to allot time
on shading the answer sheet since it is crucial to shade your correct answer.”
(P 1)
Category 2: Spiritual
Operational Definition: Spiritual means that things are concerned with sacred
matters or religion, affecting the spirit or the soul.
According to Participant 1, spiritual is an internal strategy that they learned in
overcoming the struggles during the examination.
“Of course, prayers are still there, to be successful on the board examination. Good
thing, everything worked its way and I successfully passed the May 2019 exams
(P 1)
Category 3: Building Self Esteem
Operational Definition: Building self-esteem means how you feel about yourself as
a person. Building your self-esteem and creating a positive self-awareness comes from
taking an inventory of your own strengths and abilities as a human being.
According participant 5, building self-esteem is an internal strategy that they
learned in overcoming the struggles during the examination.
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“First thing first. Clear out your mind. Focus on what’s really important. Believe in
yourself. Don’t give up! Smile.”
(P 5)
Theme 5: External Strategies
Some of the participants could overcome the struggles through their external
strategies. According to the participants, they learned this strategy and helps them to
overcome the struggles during their CPA Board Examination.
Moreover, Table 4.12 shows categories and sub-categories under the external
strategies that the participants have developed upon their experience in taking the
CPALE.
Social Have constant communication
Table 4.12 External Strategies
Category 1: Social
Operational Definition: Social means like to be around people and being
everyone’s friend.
According to participant 1, social is an external strategy that they learned in
overcoming the struggles during the examination.
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“Constant communication with the people we love also contributed in overcoming
these difficulties.”
(P 1)
Theme 6: Developmental Strategies
Some of the participants could overcome the struggles through their
developmental strategies. According to the participants, they learned this strategy and
helps them to overcome the struggles during their CPA Board Examination.
Moreover, Table 4.13 shows categories and sub-categories under the
developmental strategies that the participants formulated upon their experience in taking
the CPALE.
Acceptance of Shortcomings Focus

Aim your priorities
Prioritize weak points
Take away from distractions
Proper time management
Table 4.13 Developmental Strategies
Category 1: Acceptance of Shortcomings
Operational Definition: Acceptance of shortcoming means obese people should
stop deluding themselves into thinking they are thin.
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According to participants 2, 3 and 4, acceptance of shortcoming is an
developmental strategy that they learned in overcoming the struggles during the
examination.
“Focus more on what you are doing. Aim to achieve your passion and know your
priorities.
(P 2)
“I review first the topics where I have the least knowledge and practice a proper time
management. In addition, I take myself away from the distractions.”
(P 3)
“Do not rush, sometimes it leads to further frustrations. It is important to stay focused
all the time and study harder.”
(P 4)
According to Advento (2016), during exam, just relax your mind. Don’t be
pressured. Consume your time wisely. Make sure that all numbers have shaded letter.
Pray before reading the first question and don’t be rush when answering the questions.
And also to be knowledgeable about what are focused area and possible questions.
Above these all have faith with God. In addition, be confident and optimistic that you will
make it. Keep trying and don’t give up until you reach it. Always remember that there’s no
limit to what you can do if you keep believing in yourself (Ocampo, 2016).
52
participants said that they have truly learned the strategies in overcoming the struggles
during the CPA Board Exam.
Theme 7: Acceptance
All the participants accept the result of their CPA Board Examination. According to
the participants, they handle the aftermath of taking the said examination well.
Moreover, Table 4.14 shows categories and sub-categories under how the
participants accepted the results of their examination.
Coping Cried
Parents guidance
Effort
Believing in the right timing
Optimism Handled like a bad dream

Move on immediately
Releasing Stress Breakdown

Relax
Praying
Table 4.14 Acceptance
Category 1: Coping
Operational Definition: Coping means to invest one's own conscious effort, to solve
personal and interpersonal problems, in order to try to master, minimize or tolerate stress
and conflict.
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According to participant 1 and 2, coping is a strategy that they learned when
handling the aftermath of taking the examinations.
“For the first take, I cried a lot since it was long for me to accept the results. I just talked
my parents about it and they guide me to what I must do. They said to take another
chance, and so did I. I also took review classes for the May 1019 exams.”
(P 1)
“Accept in good term. Just believe that there are reasons for that and it would take
time.”
(P 2)
Operational Definition: Optimism means think of the good part in a situation
rather than the bad part, or the feeling that in the future good things are more likely to
happen than bad things.
According to participant 3, optimism is a strategy that they learned when handling
the aftermath of taking the examinations.
“I handled it just like a bad dream. I just move on immediately.”
(P 3)
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Category 3: Releasing Stress
Operational Definition: Releasing stress means techniques or usually for the
purpose of and for the motive of improving everyday functioning.
According to participant 4and 5, releasing stress is a strategy that they learned
when handling the aftermath of taking the examinations.
“At first, I cried every night but sometimes I just need to break down to have all the
pieces I need to build myself again. But I realized that I need to relax and keep on
praying.”
(P 4)
“Cry one day or one week, then when you’re done wiping your tears, see things clearly
and ACT again. Prayer, also is everything!”
(P 5)
According to Middleton (2012), one way to cope with exam failure, is to talk to
people. Talk to your family, talk to your friends, and discuss the options you can take now
that you’ve had your exam results back. One thing you must remember, is that failing your
exams is not the end of the world. Exam failure is one of the many hurdles you’ll have to
surpass in your life, and there are always possibilities to learn and rise above failure. The
most important thing to remember in such a situation is to remain true to yourself;
remember who you are, what your strengths are, what you are capable of doing, and what
you want to do, and you will get there.
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participants said that the experience of failing at something is truly invaluable. It
completely alters our frame-of-mind through the induction of pain. It makes us reflect on
the real nature of things and their importance in our lives, transforming and improving our
future-selves.
LEARNINGS GAINED THROUGHOUT THE PROCESS
The findings of the study showed the learnings that the Certified Public
Accountants gained throughout the process of taking their licensure examination. The
researchers identified the theme that emerged from the responses. The theme that
emerged was:
 Personal Strategies
The theme, with its accompanying categories and sub-categories, will be
discussed, illustrated by meaning units, and supported by a literature control. Operational
definitions are given for each category.
Theme 1: Personal Strategies
Improvement starts within thyself. Being dependent on other people too much will
lessen the capabilities of oneself to realize and reflect on things that you should improve.
In this area of the paper, the researchers will discuss their formulated personal strategies
to enhance their performance on the next licensure examination.
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With this, Table 4.15 presents the categories with its sub-categories that is
associated to the personal strategies done by these Certified Public Accountants to
successfully pass in the examination.
Value time
Optimism Discipline oneself
Be strong
Do not give up
Focus
Never give up
Strengthening Faith Trust His better plans
Right timing in God’s time
Table 4.15 Personal Strategies
Operational Definition: Optimism is hopefulness and confidence about the future
or the successful outcome of something.
The findings in the study showed that four out of the five participants showed
extraordinary optimism when they did not pass the licensure examination at first take.
Most of their answers are words of wisdom that will comfort and give you hope. With this,
they were able to get better and ready themselves to review and take the examination the
next time.
I learned to value time and discipline oneself for the goals I have set. I also learned to
be strong and do not give up so easily since it was my dream ever since.
(P1)
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… You also need to focus on the things you want to pursue.
(P2)
There’s always another chance. Never give up your dreams.

(P3)
Never give up on your dreams…

(P4)
According to Fontillas (2015), at the end of their journey, their sacrifices will be
worth it. This is true to what the respondents shared to the researchers because the
accountants did not stop striving to achieve their goal which was to pass the licensure
examination even after failing it at their first take. They showed that instead of sulking
because of the results, they showed extraordinary optimism. They were actually
motivated to excel on the next time
Category 2: Strengthening Faith
Operational Definition: It refers to one’s stability of trust to the Almighty Father.
Your actions in life will be raised up to Him as your faith will become stronger. Faith unto
Him was strengthened because they believe that He will guide and give them what they
truly deserve.
The findings showed that two out of the five participants believed that the
foundation of their faith to the Almighty must be strengthened. However, the remaining
three participants have not mentioned anything related to this.
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God has a better plan for you. You’ll just need to trust his plans and process.
(P2)
If you work hard and pray hard, you’ll get what you deserve.
(P4)
… Sometimes, it’s not given to you now, because maybe you’re not yet ready or He’s
preparing you for a great opportunity, or any other reasons. Let it be, after all, if it’s for
you, then the time will come for you (parang Love, ayiiie) But please don’t just wait.
Do your part also. Do something for your dream!
(P5)
These statements matched the statement of Fontanilla (2015). Indeed, better
opportunities come at those who wait for God’s perfect timing. They learned that maybe,
failing was just part of their journey. However, examinees should not depend on luck
because the results will still depend on your perseverance to study and prepare for the
said licensure examination. Guidance from the Lord is not bad after all, you can pray all
you want but at the end of the day, you yourself must contribute something to show better
results.
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CHAPTER 5
SUMMARY, CONCLUSIONS, IMPLICATIONS, AND RECOMMENDATIONS
Summary of the Study
This study describes the experiences of Certified Public Accountant Examinees
who failed during their first take by conducting an interview wherein the questions were
asked to the selected participants, who passed the requirements to contribute with this
study. As observed in the interview conducted, there are important agendas and
dilemmas that every student under the course of BSA dealt with. The participants were
considered as Certified Public Accountant Examination passers. All data and information
were gathered from the participants that mostly came from the vicinity of Cavite.
Research Design
The study used basic interpretative qualitative research with the objective of
knowing the experiences of CPALE passers who failed on their first take. In conducting
qualitative research by this method, you seek to discover and understand a phenomenon,
a process, the perspective and the worldviews of the people involved. The target
participants are those Certified Public Accountant Examiners who either passed or failed
on their first take. Data will be collected through an interview. They decided to conduct
the interview individually or through one-on-one interview.
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Research Results
Results for Research Question #1
According to the study, throughout the process of the examination, the participants
have experienced different positive and negative experiences. Under the positive
experiences, it includes the effects of review centers and college universities and the
advantages of being a fresh graduate as they took the exam. Based on their answers,
review centers and college universities helped a lot in terms of academic and emotional
preparations. It allows them to build strong foundation and gain techniques, fresh
concepts and fundamental lessons. In addition to this, being a fresh graduate also allows
them to be more focused and learn how to manage their time properly.
On the other hand, they have more negative experiences such as personal
struggles, academic concerns, and challenges before and during the exam. Most of them
stated that it is hard to prepare for the exam because of the distraction, pressure, financial
problems, and social expectations around them. And aside from dealing with those
external factors, they also dealt with their own selves due to overthinking, overconfidence,
and unpreparedness. They also have their personal concerns like difficulty in fighting
sleepless nights, time management, insufficient time and knowledge, and home sickness.
The given results above agree with the literature also written in this study like being
a fresh graduate is an advantage in taking the exam.
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The participants used different ways in coping with the results of their respective
exams. Some of these are external and internal motivation, acceptance, disappointment,
and optimism. They used these strategies to embrace the pressure and result of the
exam. They have undergone some mental, emotional, physical and social methods of
handling the pressure.
In order to handle the results, they have their own personal strategies. However, it
is inevitable to feel disappointment at their case especially because of the expectations
of their families and friends. Likewise, the given results above showed similarities with the
different literature readings about the ways on how to accept an exam result.
Most of the participants gained spiritual strength and optimism after dealing with
the exam results. They were convinced that the best solution to accept the failure is by
surrendering it to God through prayer. They are also able to strengthen their faith
throughout their examination journey.
Aside from this, they were not afraid to face challenges anymore because of the
positive thinking that they developed while taking the exam. Lastly, they became more
future-oriented and responsible than they were before.
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Conclusion and Implications
Research question no. 1 aims to know the experiences and the reasons why the
CPA licensure examination passers does not pass on their first take. It aims to know the
struggles of the accountants as well as the influence of academic centers and universities
on their performance in the examination. Also, it reveals the effects of being a fresh
graduate before taking the exam. Given the results of the interviews, it can be inferred
that accountants were not able to pass the exam on their first take because of personal
struggles and academic concerns. Some of the participants were too confident and at the
same time, they were pressured. Pressure leads them to overthinking. Occurrence of
distractions, insufficient knowledge, additional and unfamiliar topics, insufficient time, and
unpreparedness are the reasons behind failing the licensure examination at their first
take.
In addition to this, one of the participants mentioned that being a working student
and having financial instability had become an issue causing her to lost focus that time.
Their struggles before the exams are also academic concerns such as untouched topics
and overloading reviewers, while personal concerns include finances, working
environment, homesickness, ineffective time management, sleepless nights, and
insufficient knowledge. On the other hand, struggles during the exams are the external
factors like the huge social expectations.
As for the review centers and universities, it has a great influence in their
examination because it helps them in terms of academic and emotional preparation. The
university and review center will serve as their foundation and weapon during the exam.
This is where they will be collecting the knowledge and information they need in order to
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pass the Certified Public Accountant Licensure Examination. Being a fresh graduate
when taking the exam is an advantage in terms of academic preparation because the
lessons were still fresh in their mind.
For the question no. 2, it asked about the coping strategies of the participants. It
aims to know the strategies on how the participants embraced the pressure and result of
the exam. In addition, it also asked about the techniques they learned throughout the
exam. Most of the participants felt disappointed, but, with the support from their parents
and after motivating themselves well, they were able to accept the result and take the
examination once again. They have undergone some mental, emotional, physical and
social methods of handling the pressure. They took a rest to breathe and reset
themselves. After shedding tears, they finally devote their time in reviewing. Their faith to
the Almighty Lord that He will guide and help them pass the examination has become
stronger. They also keep themselves away from distractions like the social media.
For the last question, it is about the insights of the participants regarding the
lessons they learned from coping in the unexpected outcome of the exam. Given the
results, the participants have learned something about strengthening their faith and being
optimistic. The takers should not give up easily. Instead, accountants must look at its
brighter side and always do things with God's guidance.
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Recommendations
Based on the conclusions drawn from the findings of this research, the following
recommendations are made:
ASPIRING CERTIFIED PUBLIC ACCOUNTANTS
As students who are planning to have greater future in the field, they can use this
study as a foundation of their knowledge in accountancy. Moreover, several conclusions
made by this research can also be used as a guide in taking the examination.
Through the factors concluded, they will be able to know the correct standard and
importance of choosing a good review center and university.
REVIEW CENTERS
They can provide better services by using the participants' answers in the
interview. Since most of them complain about having less knowledge upon taking exam,
the review centers can broaden their module's coverage that will satisfy their clients
expectations. They can also teach more techniques and methods that may lead them to
having better performance in the examination.
UNIVERSITIES
With the results of the study, the university, as well as it's employed professors are
recommended to update and improve their curriculum in accountancy. Moreover, they
can give more activities and trainings to students such as having further seminars that
will help them in the future examination.
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FUTURE RESEARCHERS
Through this study, the future researchers can come up with another related topic
that may be beneficial for other sets of aspiring people. Moreover, loopholes and
weaknesses from this study can be used by the future researchers and make
improvements. They can also make the same study using different professions that
experience the same issue.
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APPENDIX A
LETTER TO THE PARTICIPANT
February __, 2019
Name of the Participant

Position
Address
Dear Ms./Mr./Mrs. __________________:
The Lord be with you and good day!
We, the students of Rogationist College Senior High School Department are currently
working on a qualitative research entitled “Factors which affect the Continuous
Decrease of Passers in Certified Public Accountant Examination” as a part of our
requirements for our Practical Research 1 subject. The study aims to know the possible
reasons behind the hardship of most examinees during the said licensure examination.
In line with this, we would like to invite you to be one of the participants in our study
because we believe that we can learn a lot from you. Attached to this is the list of
questions we would be asking during the interview. Rest assured that all the information
that you will share with us will be treated with utmost confidentiality.
We hope for your favorable response in this matter. Thank you!
Respectfully yours,
MICKAELLAH P. CONSTANTE PRAY ANNE I. MADLANGBAYAN

Researcher Researcher
MA. PHILMA MAE D. SAPLAN ANN MARGARETTE R. PONIENTE

Researcher Researcher
NELLADINE R. LAGGUI
Researcher
Noted by: Approved:
MRS. MARITES D. YAYONG MR. LOUIE SONNY D. RIVERA

Practical Research 1 Teacher Senior High School Principal
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APPENDIX B
INFORMED CONSENT FORM
Responsible Researchers: Mickaellah P. Constante, Nelladine R. Laggui, Pray Anne I.

Madlangbayan, Ann Margarette R. Poniente and Ma. Philma Mae D. Saplan, Grade 11
students of Rogationist College-Senior High School Department
Title of Research: Factors which Affect the Continuous Decrease of Passers in Certified
Public Accountant Examination
You have been asked to participate in a research study investigating the experiences and
influences which contributes to the continuous decrease of CPA passers annually.
1. You will be asked to respond to several interview questions during an unstructured

interview session. The interview will be done either through digital means or one-on-
one conversation in which your voice will be recorded for the preservation of your
words, and it will be arranged according to the researchers’ convenience.
2. There are no anticipated risks associated with your participation in this study.
3. There are no expected benefits associated with your participation in this study.
However, you may gain new understanding of your experiences.
4. Any information that the researchers can gather in this study will be used for academic
purposes only. Researchers will not receive or retain any personal identifiable
information though a few demographic data points will be analyzed.
5. Even though the results of this study may be published, we will not include any
information that would make it possible to identify you. Any information that can be
gathered from you will be treated with utmost confidentiality.
6. There will be no compensation involved for your participation in this study.
7. Questions about this research may be addressed to the researchers through the
following mobile numbers and e-mail accounts. You can contact Mickaellah P.
Constante at 0965 709 8532 or at constantemickaellah08@gmail.com, Nelladine R.
Laggui at 0998 929 0764 or at nhadsss14@gmail.com, Pray Anne I. Madlangbayan
at 0926 3581 164 or at prayanneim@gmail.com, Ann Margarette R. Poniente at 0929
247 9314 or at annamarieponiente6@gmail.com, and Ma. Philma Mae D. Saplan at
0945 371 4072 or at philmamaesaplan@gmail.com. Complaints and questions about
the research may be presented to Mrs. Marites D.Yayong, the Practical Research
Teacher of Rogationist College - Junior High School Department at 09159601387 or
at maritesdyayong@gmail.com, or to Mr. Louie Sonny D. Rivera, Principal of
Rogationist College - Senior High School Department at _____________.
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8. Refusal or discontinued participation in the study will not result in any penalty or loss
of benefits or rights which you might otherwise be entitled.
9. Your consent is being given voluntarily. You are free to refuse or withdraw your
participation at any point and anytime in the study without affecting your relationship
with the researchers of this study. You have the right to not answer questions you do
not wish to answer.
“I, ___________________________________, have read the statements above, and

by signing and dating my name above the participant’s name and date, I am giving
my consent for the researchers to use my information for the benefit of the study.”
Participant’s Signature Date
Researcher’s Signature Date
 The signature of a subject on this document indicates agreement to participate in the

study.
 The signature of a researcher on this document indicates agreement to include the
above-named subject in the research and attestation that the subject has been fully
informed of his or her rights.
Please indicate below if you wish to receive a summary of the findings of this research,
which will be available around . Yes ___ No ___
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APPENDIX C
INTERVIEW QUESTIONS
Name: Year of Examination:

Age: Review Center:
Gender : College/University:
I. EXPERIENCES
1. What do you think are the reasons why you fail?
2. What struggles have you experienced before and during the exam?
3. Do you think the review center and college university can affect your chance in passing
the board exam?
4. Do you think it is an advantage to be a fresh graduate in order to pass the board exam?
Why?
II. COPING
1. How did you accept the result of the exam?
2. How did you handle the pressure before taking the board exam?
3. How did you handle the struggles that you experienced during the exam?
4. What strategies have you learned in overcoming the struggles during the exam?
5. How did you handle the aftermath of taking the said examination?
III. INSIGHTS
1. What learnings did you gain in accepting the outcome of your efforts to pass the exam?
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APPENDIX D
TRANSCRIPT OF THE INTERIEW
Participant #1
Researcher: What do you think are the reasons why you fail?
Participant 1: To be honest, when the results for October 1018 came out, I cannot
believe why my name was not listed on the passers. I was pretty
confident while I was taking the exam but turns out, my expectations
failed me. I think overconfidence and overthinking might have
affected the results since I had doubts on some on my answers back
then. I got overly distracted at times also so a week before the boards,
I didn’t stress myself to study more than what should I have. I felt the
pressure that’s why I also had the struggle dealing with it. Additionally,
the subjects, most specially Tax, is very difficult. Some parts of the
Syllabus released by BOA were not actually followed so we were
surprised by the coverage of the exams.
Researcher: What struggles have you experienced before and during exam?
Participant 1: Before the exam, we took review classes from CPAR. The number
one struggle during that time was the load of handouts to answer and
review. Though we took the course for 5 years, during the review you
will realize that there are still items not yet touched by the curriculum
provided by the university The implementation of significant BIR
rulings, Laws and updates in the accounting standards effective on
the year you will take the boards were also a challenge for us
because we only had a short period of time to cope up with those
updates. It was in 1018 when the TRAIN law was implemented and
BOA said that the exam will still cover the Old and the New. It was
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exceptionally hard to deal with since you have to remember both
rules and properly know the treatment depending on the year being
asked. Another struggle was to be apart from your family for months.
You only get see them when you have the time to go home especially
if coming from provinces. During the exam, the main struggle was
the time limit and the shading of the sheet answer sheet, I would say.
The proctors were very strict during the exams and they do not
tolerate a minute extension so you really ha to manage your time
answering and shading the right answers.
Researcher: Do you think he review center and college university can affect your
chance in passing the board exam?
Participant 1: Definitely, they do affect the chance of passing the board exams. In
College, you get to know the fundamentals of what you need to know
for the boards while in review centers, they’ll teach you techniques
on how to apply the concepts you’ve learned in College in a more
faster and efficient way considering the time limit for exams. I think
it’s a matter of the quality of information being taught in the university
because if you have a strong foundation already, the board exam will
just be a piece of cake for you.
Researcher: Do you think it is an advantage to be fresh graduate in order to pass

the board exam?
Participant 1: Yes, of course. In my opinion, taking the board exam as early as

possible is an advantage since the concepts are still fresh in your
mind and you got the time to review and focus on it alone. It is also
a bonus that when you take the boards after you graduate and no
new updates on the standards or laws are implemented, then you
didn’t have to read the additional materials just to be prepared for the
75
coverage of the exams. The more you prolong or delay your take in
the board exam, the harder it gets if your memory is not that sharp
to remember all your learnings in the past 5 years. Also, if you
decided to get after work after graduation but before taking the exam,
it is then a matter of time management on dealing with the demands
of work and the review. So I think, if you really wanted the CPA title,
focus on that goal first.
Researcher: How did you accept the result of the exam?
Participant 1: At first, it was difficult. It was devastating, to be honest. All your

frustrations and regrets came right onto your face. I cried hard. I felt
sorry to my parents, to my friends and relatives who knew the results
and expected the other way around. But I cannot change it, so I had
to accept it. That was my fate. My parents were the most supportive
people and they cheered me up upon learning the results. They
encouraged me not to be super depressed and take another chance
since life doesn’t end there. I also asked God’s help and guidance
for me to have peace of mind and calmness of the heart.
Researcher: How did you handle the pressure before taking the board exam?
Participant 1: Since I had an experience already, I developed a plan on the things

and subjects. I need to exert more effort and devote most of my time
mastering. I need o knew what I prioritize and give myself enough
rest so I will not feel the pressure anymore.
Researcher: How did you handle the struggles during the exam?
Participant 1: Discipline, focus, prayer. I made sure that my mind will not be
distracted anymore and I shall eye for the title since that is all I ever
wanted. I set my goal and did everything to finally achieve it.
76
Researcher: What strategies have you learned in overcoming the struggles during
the exam?
Participant 1: I think knowing your weak points and developing more time to it
helped. Tax and MAS were my lowest subjects on my first board
exam so I decided to give more attention to these particular subjects
since I did well on the others. I also made sure allot time on shading
the answer sheet since it is crucial to shade your correct answer.
Constant communication with the people we love also contributed in
overcoming these difficulties. Of course, prayers are still there, to be
successful on the board examination. Good thing, everything worked
its way and I successfully passed the May 1019 exams.
Researcher: How did you handle the aftermath of taking the said examination?
Participant 1: For the first take, I cried a lot since it was long for me to accept the
results. I just talked my parents about it and they guide me to what I
must do. They said to take another chance, and so did I. I also took
review classes for the May 1019 exams.
Researcher: What learnings did you gain in accepting the outcome of your efforts
to pass the exam?
Participant 1: I learned to value time and discipline oneself for the goals I have set.
I also learned to be strong and do not give up so easily since it was
my dream ever since.
Researcher: What do you think are the factors, which affect your performance
during your first examination?
Participant 1: Please see Part 1, #2.
Participant #2
77
Participant 2: It is because of the additional topics in taxation and law. The Board
of Accountancy revised the syllabus for the coverage of Board Exam
early as 2016 and implement it for the year 1017. It is the reason for
us to fail since we have limited time to study the additional topics for
two subjects.
Researcher: What struggles have you experienced before and during exam?
Participant 2: The most difficult part of preparing for the exam is the series of
sleepless nights. It is my weakness so I admit that it is very hard for
me to keep myself awake while reviewing a lot of subjects.
Researcher: Do you think the review center and college university can affect your
Participant 2: Yes, one of the factors in passing the board exam is your university
which can help and encourage you to fulfill your dreams.
Researcher: Do you think it is an advantage to be fresh graduate in order to pass

the board exam?
Participant 2: Yes, it would be since you can easily recall the topics especially the
additional topics I CPA board exam. Also, there are no additional
laws and standard.
Participant 2: Of course it was difficult at first. I experienced many struggles

but my perseverance in fighting for my dreams, which is to become
a CPA.
78
Participant 2: Pressure is always present but you should control it in order to focus
on the review and exam.
Researcher: How did you handle the struggles during the exam?
Participant 2: Just always pray and keep calm all the time.
the exam?
Participant 2: Focus more on what you are doing. Aim to achieve your passion and
know your priorities.
Participant 2: Accept in good term. Just believe that there are reasons for that and
it would take time.
to pass the exam?
Participant 2: God has a better plan for you. You’ll just need to trust his plans and
process. You also need to focus on the things you want to pursue.
Researcher: What do you think are the factors which affect your performance
Participant 2: The decision of Board of Accountancy to implement the updated

syllabus for the CPA board exam. Since, we have limited time to
study the additional topics in CPA board exam.
Participant #3
79
Participant 3: There are a lot of topics in the Board Exam, which were not included
in undergraduate discussions. I was surprised by the coverage of the
exam because some parts of it was not familiar to me. Additionally, I
got busy from various activities in our school, I am too much active
in extracurricular activities as a school officer other than JPIA.
Because of that, I wasn’t able to focus on my studies during my
undergraduate classes.
Researcher: What struggles have you experienced before and during the exam?
Participant 3: I do not have enough knowledge especially in the new topics

included in board. Some topics included in the board exams are very
difficult and was not tackled during my undergraduate classes. Also,
I do not have enough time to review because I am committed by
some various activities before the exams.
Participant 3: Yes, I think the quality of education given by a university and the
review center matters. The information and the answers that you will
need in the board exam will be coming from the knowledge that
you’ve learned from the review center and the college university
where you studied at. If you are not able to get the information that
you need, the exam will be hard for you.
80
Researcher: Do you think it is an advantage to be a fresh graduate in order to
pass the board exam?
Participant 3: Yes, because the knowledge that I have learned are still fresh in my
mind. There are no new standards or laws implemented, so you don’t
have to read and study another lessons just to be able to pass the
exam.
Participant 3: I just sleep then woke up like it’s a bad dream. I moved on
immediately and think that it is a blessing but at the same time a
challenge.
Participant 3: I exerted more effort and devoted my time in reviewing. I keep calm
and always praying.
Researcher: How did you handle the struggles that you experienced during the
exam?
Participant 3: I keep calm and pray. I focused on the exam and not pressured
myself.
the exam?
81
Participant 3: I review first the topics where I have the least knowledge and
practice a proper time management. In addition, I take myself away
from the distractions.
Participant 3: I handled it just like a bad dream. I just move on immediately.
to pass the exam?
Participant 3: There is always another chance. Never give up your dreams.
Participant 3: I was prone with the distractions. Also, I was pressured because
many people are expecting on me. My time was not properly
managed.
Participant #4
Participant 4: Overthinking and taking the exam unprepared.
Participant 4: Time management is the major struggle that I’ve encountered which
hinders me to prioritize the exam.
82
Participant 4: Yes, because the source of your answers during the exam will be
coming from what you have learned.

Participant 4: Yes, because the knowledge that I’ve learned are still fresh in my
mind when I took the exam. I was able to easily recall the topics.
Participant 4: I reviewed really hard before taking the exam, and that made me a
little confident. However, things were not like I expected, I got a score
lower than what I think I deserved. Still, passing the exam made me
happy.
Participant 4: Aside from reviewing, having a contact with God was my way of
calming myself and releasing the pressure I've been feeling. It did
help me big time.
exam?
Participant 4: Praying is very important during the examination. Also, you must
remain calm and stay focused. Mind your work and do not let in any
distractions.
Researcher: What strategies have you learned in overcoming the struggles

during the exam?
Participant 4: Do not rush, sometimes it leads to further frustrations. It is

important to stay focused all the time and study harder.
83
Participant 4: At first, I cried every night but sometimes I just need to break down
to have all the pieces I need to build myself again. But I realized that
I need to relax and keep on praying.
to pass the exam?
Participant 4: If you work hard and pray hard, you’ll get what you deserve.
Participant 4: Pressure and high expectations
Participant #5
Participant 5: I think lack of focus. I was working around Manila by the time I took
exams. I’m a breadwinner so I need to immediately proceed in
getting a paying job right after finishing my college studies. Doing
both at the same time, (working while studying) really don’t worked
in my case.
Participant 5: Managing pressures from people around me who knew I will take the
board exam and will surely make it on my first take. Also, managing
my finances☺☺, I really had to provide for my own expenses and
for my family’s needs at the same time. Dealing with stressful
workloads and working environment. Handling sleepless nights.
84
Participant 5: Yeah, somehow, I think it contributed 20%. The remaining 80% is

YOURS! The knowledge and wisdom that you have learned from the
review center and University where you have studied will be your
foundation and will be your weapon during the exam.

Participant 5: I think so, as long as they don’t get a job immediately after
graduating. It’s still best to go with this pattern: Study – Graduate -
Take the board straightaway, to somehow not lose your focus on
becoming a CPA. Or else, if you seem earning, like how much, 10-
12k per month, you think you can buy all things on your own
already. O’ common, there’s so much more in life than that, kid!
Participant 5: Accept it as it is! There’s nothing you can do with it. It’s done did. For
my first two failed exams, it’s really frustrating and tiring! Imagine all
the time, efforts, finances, personal sacrifices, etc.), but still I can’t
just give up like that. I know in myself that I did my very best on that
exams, maybe it’s not yet meant for me. I want to be a CPA, so why
give up? And I tried again and finally passed it.
Participant 5: I kept myself undistracted. Unplug from phone (except for personal
messages to family), and social media. I just do my thing and ensure
100% preparedness for that exam, though honestly it’s hard to do so.
85
exam?
Participant 5: I kept praying and remained calm. I make a contract with myself, sort
of a note, to finally make it at this time and go for it.
the exam?
Participant 5: First thing first. Clear out your mind. Focus on what’s really important.
Believe in yourself. Don’t give up! Smile.
Researcher : How did you handle the aftermath of taking the said examination?
Participant 5: Cry one day or one week, then when you’re done wiping your tears,
see things clearly and ACT again. Prayer, also is everything!
to pass the exam?
Participant 5: Never give up on your dreams. Sometimes, it’s not given to you now,
because maybe you’re not yet ready or He’s preparing you for a great
opportunity, or any other reasons. Let it be, after all, if it’s for you,
then the time will come for you. But please don’t just wait. Do your
part also. Do something for your dream!
Participant 5: My everyday work-study routine really sucks during my first two takes.
Come morning, I’m at the office doing my job. In the evening, I don’t
read. I just eat and sleep if I still had a chance to, coz every day is
86
Overtime (OT)-day at the office. I can’t read and comprehend due to
tiring days.
I was able to study only during 2-5 am periods. Then office time again
then same thing repeats itself.
I had my review the whole day during Saturdays and Sundays.
On my last try, I decided to disengage to my job, and focus my

attention on just reviewing. Though, it’s never an easy decision
considering my family. But, I found the need to do so, also, because
of them, for our better future.
Taa-daa, it worked well. I’m a 3-year Accountant now, practicing an

Internal Audit track.
87
APPENDIX E
CODING
Questions Participant Response Sub-category Category Theme Core

Category
What do you 1 To be honest, when  Overconfidence Attitude Personal Reasons for
think are the the results for October  Overthinking Struggles failing
reasons why 2018 came out, I
you fail? cannot believe why my
name was not listed
on the passers. I was
pretty confident while I
was taking the exam
but turns out, my
expectations failed
me. I think
overconfidence and
overthinking might
have affected the
results since I had
doubts on some on my
answers back then.
I got overly distracted

 Distraction Personal Matters
at times also so a
week before the  Pressure
88
boards, I didn’t stress  Insufficient
myself to study more Knowledge
than what should I
have. I felt the
pressure that’s why I
also had the struggle
dealing with it.
Additionally, the
subjects, most
specially Tax, is very
difficult. Some parts of
the Syllabus released
by BOA were not
actually followed so
we were surprised by
the coverage of the
exams.
2 It is because of the  Additional Topics Exam Coverage Academic

additional topics in Concerns
taxation and law. The
Board of Accountancy
revised the syllabus
for the coverage of
Board Exam early as
2016 and implement it
for the year 1017.
89
It is the reason for us  Insufficient Time Lack of Preparation
to fail since we have
limited time to study
the additional topics
for two subjects.
3 There are a lot of  Unfamiliar Topics Exam Coverage Academic

topics in the Board Concerns
Exam, which were not
included in
undergraduate
discussions. I was
surprised by the
coverage of the exam
because some parts of
it was not familiar to
me.
Additionally, I got busy  Distractions Personal Matters Personal

from various activities Struggles
in our school, I am too
much active in
extracurricular
activities as a school
officer other than
JPIA. Because of that,
I wasn’t able to focus
on my studies during
90
my undergraduate
classes.
4 Overthinking and  Overthinking Attitude Personal

taking the exam  Unpreparedness Struggles
unprepared.
5 I think lack of focus. I  Lack of Focus Personal Matters

was working around  Financial Issues
Manila by the time I  Being a Working
took exams. I’m a Student
breadwinner so I need
to immediately
proceed in getting a
paying job right after
finishing my college
studies. Doing both at
the same time,
(working while
studying) really don’t
worked in my case.
What 1 Before the exam, we  Overloading Academic Concerns Struggles Struggles in

struggles took review classes Reviewers before the the
have you from CPAR. The  Untouched Topics exam examination
experienced number one struggle
in the exam? during that time was
the load of handouts to
91
answer and review.
Though we took the
course for 5 years,
during the review you
will realize that there
are still items not yet
touched by the
curriculum provided by
the university The
implementation of
significant BIR rulings,
Laws and updates in
the accounting
standards effective on
the year you will take
the boards were also a
challenge for us
because we only had
a short period of time
to cope up with those
updates. It was in
1018 when the TRAIN
law was implemented
and BOA said that the
exam will still cover
the Old and the New. It
was exceptionally
hard to deal with since
92
you have to remember
both rules and
properly know the
treatment depending
on the year being
asked.
Another struggle was  Home Sickness Personal Concerns

to be apart from your  Time
family for months. Management
You only get see them
when you have the
time to go home
especially if coming
from provinces. During
the exam, the main
struggle was the time
limit and the shading
of the sheet answer
sheet, I would say.
The proctors were
very strict during the
exams and they do not
tolerate a minute
extension so you
really ha to manage
your time answering
93
and shading the right
answers.
2 The most difficult part  Sleepless Nights Personal Concerns

of preparing for the
exam is the series of
sleepless nights. It is
my weakness so I
admit that it’s very
hard for me to keep
myself awake while
reviewing a lot of
subjects.
3 I do not have enough  Insufficient Personal Concerns

knowledge especially Knowledge
in the new topics  Insufficient Time
included in board.
Some topics included
in the board exams
are very difficult and
was not tackled during
my undergraduate
classes. Also, I do not
have enough time to
review because I am
committed by some
94
various activities
before the exams.
4 Time management is  Time Personal Concerns

the major struggle that Management
I’ve encountered
which hinders me to
prioritize the exam.
5 Managing pressures  Social Expectation External Factors Struggles

from people around during the
me who knew I will exam
take the board exam
and will surely make it
on my first take.
Also, managing my  Finances Personal Concerns Struggles

finances, I really had
 Working before the
to provide for my own exam
Environment
expenses and for my
 Sleepless Nights
family’s needs at the
same time. Dealing
with stressful
workloads and
working environment.
Handling sleepless
nights.
95
Do you think 1 Definitely, they do  Teaches Academic Preparation Positive effects Effects of
the review affect the chance of techniques of review review
center and passing the board  Quality of centers and center and
college exams. In College, information universities college
university you get to know the  Learning university in
can affect fundamentals of what fundamental passing
your chance you need to know for lesson board the
in passing the boards while in examination
the board review centers, they’ll
exam? teach you techniques
on how to apply the
concepts you’ve
learned in College in a
more faster and
efficient way
considering the time
limit for exams. I think
it’s a matter of the
quality of information
being taught in the
university because if
you have a strong
foundation already,
the board exam will
just be a piece of cake
for you.
96
2 Yes, one of the factors  Encourage in Emotional Preparation
in passing the board fulfilling dreams
exam is your
University which can
help and encourage
you to fulfill your
dreams.
3 Yes, I think the quality  Quality of Academic Preparation
of education given by education matters
a university and the  Source of
review center matters. answers
The information and
the answers that you
will need in the board
exam will be coming
from the knowledge
that you’ve learned
from the review center
and the college
university where you
studied at. If you are
not able to get the
information that you
need, the exam will be
hard for you.
4 Yes, because the  Source of Academic Preparation
source of your answers
answers during the
97
exam will be coming
from what you have
learned.
5 Yeah, somehow, I  Weapon during
think it contributed the exams
20%. The remaining  Strong foundation
80% is yours! The
knowledge and
wisdom that you have
learned from the
review center and
University where you
have studied will be
your foundation and
will be your weapon
during the exam.
Do you think 1 Yes, of course. In my  Fresh concepts Academic Preparation Positive effects Advantages
it is an opinion, taking the  More focus of being a of being a
advantage to board exam as early  Have enough time fresh graduate fresh
be a fresh as possible is an  No updates on in taking the graduate in
graduate in advantage since the laws and board exam taking the
order to pass concepts are still fresh standards board exam
the board in your mind and you  Proper time
exam? Why? got the time to review management
and focus on it alone.
It is also a bonus that
when you take the
boards after you
98
graduate and no new
updates on the
standards or laws are
implemented, then
you didn’t have to read
the additional
materials just to be
prepared for the
coverage of the
exams. The more you
prolong or delay your
take in the board
exam, the harder it
gets if your memory is
not that sharp to
remember all your
learnings in the past 5
years. Also, if you
decided to get after
work after graduation
but before taking the
exam, it is then a
matter of time
management on
dealing with the
demands of work and
the review. So I think,
if you really wanted
99
the CPA title, focus on
that goal first.
2 Yes, it would be since  Easy to recall
you can easily recall topics
the topics especially  No updates on
the additional topics I laws and
CPA board exam. standards
Also, there are no
additional laws and
standard.
3 Yes, because the  Knowledge are
knowledge that I have still fresh
learned are still fresh  No updates on
in my mind. There are laws and
no new standards or standards
laws implemented, so  Don’t have to read
you don’t have to read and study
and study another additional lessons
lessons just to be able
to pass the exam.
4 Yes, because the  Knowledge are
knowledge that I’ve still fresh
learned are still fresh  Easy to recall
in my mind when I took topics
the exam. I was able
to easily recall the
topics.
100
5 I think so, as long as  Don’t get a job Advices
they don’t get a job immediately
immediately after  Take a board
graduating. It’s still straightaway
best to go with this
pattern: Study –
Graduate.
Take the board  More focus Academic Preparation

straightaway, to
somehow not lose
your focus on
becoming a CPA. Or
else, if you seem
earning, like how
much, 10-12k per
month, you think you
can buy all things on
your own already. O’
common, there’s so
much more in life than
that, kid!
How did you 1 At first, it was difficult.  Difficult and Disappointment Difficulty in Accepting
accept the It was devastating, to devastating facing the the result of
result of the be honest. All your  Several results the exam
exam? frustrations and frustrations and
regrets came right regrets
onto your face. I cried
101
hard. I felt sorry to my  Feeling sorry
parents, to my friends
and relatives who
knew the results and
expected the other
way around.
But I cannot change it,  Support from External Motivation Positive ways
so I had to accept it. parents in accepting
That was my fate. My the results
parents were the most
supportive people and
they cheered me up
upon learning the
results. They
encouraged me not to
be super depressed
and take another
chance since life
doesn’t end there.
I also asked God’s  Asked God’s help Internal Motivation

help and guidance for and guidance
me to have peace of
mind and calmness of
the heart.
2 Of course it was
difficult at first. I
102
experienced many
struggles
but my perseverance  Perseverance Internal Motivation Positive ways

in fighting for my in accepting
dreams which is to the result
become a CPA.
3 I just sleep then woke  Moving on Acceptance Positive ways
up like it’s a bad  Take it as a in accepting
dream. I moved on blessing the results
immediately and think
that it is a blessing but
at the same time a
challenge.
4 I reviewed really hard  Reviewed hard Disappointment Difficulty in
before taking the  Did not achieve facing the
exam, and that made his expectation results
me a little confident.
However, things were
not like I expected, I
got a score lower than
what I think I
deserved. Still,
passing the exam
made me happy.
103
5 Accept it as it is!  Frustrating Disappointment Difficulty in
There’s nothing you  Tiring facing the
can do with it. It’s done results
did. For my first two
failed exams, it’s really
frustrating and tiring!
Imagine all the time,
efforts, finances,
personal sacrifices,
etc.),
 Do not give up
but still I can’t just give  Perseverance Optimism Positive ways
up like that. I know in in accepting
myself that I did my the results
very best on that
exams, maybe it’s not
yet meant for me. I
want to be a CPA, so
why give up? And I
tried again and finally
passed it.
How did you 1 Since I had an  Developing a plan Mental methods Personal Handling
handle the experience already, I  Exert extra efforts Strategies Pressure
pressure developed a plan on  Devote time in before the
before taking the things and mastering Exam
the board subjects. I need to
exam? exert more effort and
104
devote most of my
time mastering.
I need to know what I  Having enough

Physical Method
prioritize and give rest
myself enough rest so
I will not feel the
pressure anymore.
2 Pressure is always  Take control of Emotional Methods
present but pressure
you should control it in  Focus on

Mental Methods
order to focus on the reviewing
review and exam.
3 I exerted more effort  Exert more effort Mental Methods
and devoted my time  Devotes time in
in reviewing. I keep reviewing
calm and always  Kept calm
praying.
4 Aside from reviewing,  Being prayerful Spiritual Methods
having a contact with  Calming and
God was my way of releases pressure
calming myself and
releasing the pressure
I've been feeling. It did
help me big time.
105
5 I kept myself  Kept away from Social Methods
undistracted. Unplug distractions
from phone (except for  Unplugging from
personal messages to phone and social
family), and social media
media.
 Ensure
I just do my thing and preparedness
ensure 100% Mental Methods
preparedness for that
exam, though honestly
it’s hard to do so.
How did you 1 Discipline, focus,  Discipline Self-objectives Personal ways Handling
handle the prayer. I made sure  Prayer in Coping with Struggles
struggles that my mind will not  Focus the struggles during the
during the be distracted anymore  Set goals Exam
exam? and I shall eye for the
title since that is all I
ever wanted. I set my
goal and did
everything to finally
achieve it.
2 Just always pray and  Pray
keep calm all the time.  Keep calm
3 I keep calm and pray.  Pray
I focused on the exam  Keep calm
106
and not pressured  Do not feel
myself. pressure
4 Praying is very  Pray
important during the  Keep Calm
examination. Also,  Focus
you must remain calm Kept away from
and stay focused. distractions
Mind your work and
do not let in any
distractions.
5 I kept praying and  Pray
remained calm. I  Keep Calm
make a contract with  Aim to pass
myself, sort of a note,
to finally make it at a
this time and go for it.
What 1 I think knowing your  Focus and Acceptance of Internal Strategies in
strategies weak points and Improve your Shortcomings overcoming
have you developing more time weak points the struggles
learned in to it helped. Tax and during exam
overcoming MAS were my lowest
the struggles subjects on my first
during the board exam so I
exam? decided to give more
attention to these
particular subjects
since I did well on the
107
others. I also made
sure to allot time on
shading the answer
sheet since it is crucial
to shade your correct
answer.
Constant
communication with
the people we love  Have constant Social External
also contributed in communication
overcoming these
difficulties.
Of course, prayers are

still there, to be
successful on the
 Be prayerful Spiritual Internal
board examination.
Good thing, everything
worked its way and I
successfully passed
the May 2019 exams.
2 Focus more on what  Focus Acceptance of Developmental

you are doing. Aim to  Aim your Shortcomings strategies
achieve your passion priorities
108
and know your
priorities.
3 I review first the topics  Prioritize weak
where I have the least points
knowledge and  Take away from
practice a proper time distractions
management. In  Proper time
addition, I take myself management
away from the
distractions.
4 Do not rush,  Don’t rush

sometimes it leads to  Stay focused
further frustrations. It  Study harder
is important to stay
focused all the time
and study harder.
5 First thing first. Clear  Concentrate Building self esteem Internal
out your mind. Focus  Persevere
on what’s really  Trust yourself
important. Believe in
yourself. Don’t give
up! Smile.
109
How did you 1 For the first take, I  Cried Coping Acceptance Handling the
handle the cried a lot since it was  Parents guidance aftermath of
aftermath of long for me to accept  Effort taking the
taking the the results. I just exam.
said talked my parents
examination? about it and they guide
me to what I must do.
They said to take
another chance, and
so did I. I also took
review classes for the
May 1019 exams.
2 Accept in good term.  Believing in the

Just believe that there right timing
are reasons for that
and it would take time.
3 I handled it just like a  Handled like a bad Optimism

bad dream. I just move dream
on immediately.  Move on
immediately
4 At first, I cried every  Breakdown Releasing stress
night but sometimes I  Relax
just need to break  Praying
down to have all the
pieces I need to build
myself again. But I
110
realized that I need to
relax and keep on
praying.
5 Cry one day or one  Breakdown
week, then when  Praying
you’re done wiping
your tears, see things
clearly and ACT again.
Prayer, also is
everything!
What 1 I learned to value time  Value time Optimism Personal Learnings
learnings did and discipline oneself  Discipline oneself Strategies gained
you gain in for the goals I have  Be strong
accepting the set. I also learned to  Do not give up
outcome of be strong and do not
your efforts give up so easily
to pass the since it was my dream
exam? ever since.
2 God has a better plan  Trust His better Strengthening Faith
for you. You’ll just plans
need to trust his plans
and process.
 Focus Optimism
You also need to
focus on the things
you want to pursue.
111
3 There’s always  Never give up Optimism
another chance.
Never give up your
dreams.
4 If you work hard and  Work hard
pray hard, you’ll get  Pray
what you deserve.
5 Never give up on your  Do not give up Optimism
dreams.
Sometimes, it’s not  Right timing in Strengthening Faith

given to you now, God’s time
because maybe
you’re not yet ready
or He’s preparing you
for a great
opportunity, or any
other reasons. Let it
be, after all, if it’s for
you, then the time will
come for you (parang
Love, ayiiie) But
please don’t just wait.
Do your part also. Do
something for your
dream!
112
APPENDIX F
CURRICULUM VITAE
113
MICKAELLAH P. CONSTANTE
#068 Purok 2 Buck Estate, Alfonso, Cavite
09657098532
PERSONAL BACKGROUND:
Birthdate : December 10, 2002

Age : 17
Gender : Female
Status : Single
Citizenship : Filipino
Religion : Born – Again Christian
Father’s Name : Teddie M. Constante
Mother’s Name : Lourdes P. Constante
EDUCATIONAL BACKGROUND:
Secondary School : Tagaytay City National High School

Year : 2015-2019
Primary : Buck Estate Elementary School

Year : 2009-2015
HONORS AND AWARDS:
Secondary : Valedictorian
Leadership Awardee of the Year
Primary : Valedictorian
Alfonso Pillar Awardee
CHARACTER REFERENCES:
KLARISSE P. CONSTANTE
Sibling
#068 Purok 2 Buck Estate, Alfonso, Cavite
09168759121
__________________________
Mickaellah P. Constante
114
ANNE MARGARETTE R. PONIENTE
#004 Maymangga, Amadeo, Cavite
09292479314
Birthdate : March 18, 2003

Age : 16
Gender : Female
Status : Single
Religion : Roman Catholic
Father’s Name : Enriquito G, Poniente
Mother’s Name : Maria Gina A. Poniente
Secondary School : Infant Jesus Academy of Silang, Inc.

Year : 2015-2019
Primary : Minantok Elementary School

Year : 2009-2015
HONORS AND AWARDS:
Secondary : Silver Medalist Awardee

Bronze Medalist Awardee
Primary : First Honorable Mention

MTAP Awardee
MARIA GINA R. PONIENTE

Mother
#004 Maymangga, Amadeo, Cavite
09369002025
__________________________
Anne Margarette R. Poniente
115
MA. PHILMA MAE D. SAPLAN
Sitio Loob, Maitim 1st Amadeo, Cavite
09453714072
Birthdate : February 13, 2003

Age : 17
Gender : Female
Status : Single
Father’s Name : Felipe A. Saplan
Mother’s Name
: Emma D. Saplan
Secondary School : Tagaytay City Science National High School

Year : 2015-2019
Primary : Fr. Luigi Caburlotto School

Year : 2009-2015
HONORS AND AWARDS:
Secondary : With High Honor
Primary : Third Honor

ROWENA D. MOJICA
Aunt
Mendez, Cavite
09155612684
__________________________
Ma. Philma Mae D. Saplan
116
PRAY ANNE I. MADLANGBAYAN
#8985 L. E Mabini St. Amadeo, Cavite
09263581164
Birthdate : September 6, 2002

Age : 17
Gender : Female
Status : Single
Father’s Name : Melvin R. Madlangbayan
Mother’s Name : Mylene I. Madlangbayan
Secondary School : Amadeo National High School

Year : 2015-2019
Primary : Amadeo Elementary School

Year : 2009-2015
HONORS AND AWARDS:
Secondary : With Honor

Outstanding Award in Math
Primary : Fifth Honor

MTAP Awardee
MYLENE I. MADLANGBAYAN
Mother
#8985 L. E Mabini St. Amadeo, Cavite
09750128767
__________________________
Pray Anne I. Madlangbayan
117
NELLADINE R. LAGGUI
Purok 4 Amuyong Alfonso, Cavite
09989290764
Birthdate : April 14, 2003

Age : 16
Gender : Female
Status : Single
Father’s Name : Nelson Z. Laggui
Mother’s Name : Loreta R Laggui
Secondary School : Tagaytay City National High School

Year : 2015-2019
Primary : Amuyong Elementary School

Year : 2009-2015
HONORS AND AWARDS:
Secondary : With Honor

Best in Araling Panlipunan
Primary : Fourth Honor

Leadership Awardee of the Year
ETHEL GRACE T. VIDALLON

Cousin
Purok 4 Amuyong Alfonso, Cavite
09477997740
__________________________
Nelladine R. Laggui
118

Factors That Affects The Continuous Decrease of Cpa Board Exam Passers

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Factors That Affects The Continuous Decrease of Cpa Board Exam Passers

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FACTORS WHICH AFFECT THE CONTINUOUS DECREASE

OF PASSERS IN CERTIFIED PUBLIC ACCOUNTANT

ST. ALOYSIUS GONZAGA

DECREASE OF PASSERS IN CERTIFIED PUBLIC ACCOUNTANT EXAMINATION"

prepared and submitted by Mickaellah P. Constante, Nelladine R. Laggui, Pray Anne I.

Madlangbayan, Ann Margarette R. Poniente, and Ma. Philma D. Saplan in partial

fulfillment of the requirements of Practical Research I, has been examined and is

recommended for acceptance and approval.

MRS. MARITES D. YAYONG

Practical Research I Teacher

MR. LOUIE SONNY D. RIVERA

Principal, Senior High School Department

Mr. George Lescano, their school adviser, for considerations encouragement,

contribute to the regression of the percentage of passers in the Certified Public

aspects of preparation they need to give extra attention.

answer of the participants.

used personal strategies, internal strategies, external strategies, developmental

accountants in decision-making and exam preparation.

Chapter 1: The Problem and Its Background

Population and Sampling 13

Demographical Profile of the Participants 18

Theme 1: Personal Struggles 20

Theme 2: Academic Concerns 23

Category 1: Exam Coverage 23

Category 2: Lack of Preparation 24

Theme 3: Struggles Before the Exam 25

Category 2: Personal Concerns 26

Theme 4: Struggles During the Exam 28

Category 1: External Factors 28

Category 2: Emotional Preparation 31

Theme 1: Positive Ways in Accepting the Results 36

Category 1: Internal Motivation 37

Category 2: External Motivation 38

Theme 2: Difficulty in Facing the Results 40

Theme 3: Personal Strategies 42

Category 1: Mental Methods 43

Category 2: Physical Methods 44

Category 3: Emotional Methods 45

Category 4: Spiritual Methods 46

Category 5: Social Methods 47

Theme 4: Internal Strategies 48

Category 1: Acceptance of Shortcomings 48

Category 3: Building Self Esteem 49

Theme 5: External Strategies 50

Theme 6: Developmental Strategies 51

Category 1: Acceptance of Shortcomings 51

Category 3: Releasing Stress 55

Learnings Gained Throughout the Process 56

Theme 1: Personal Strategies 56

Category 2: Strengthening Faith 58

Chapter 5: Summary, Conclusion, Implications and Recommendations

Conclusion and Implications 64

Appendix B: Informed Consent Form 71

Appendix C: Interview Questionnaire 73

Appendix D: Interview Transcripts 74

Appendix F: Curriculum Vitae 113

Table 4.1 Demographic Profile of Participants 18

Table 4.2 Personal Struggles 20

Table 4.3 Academic Concerns 23

Table 4.4 Struggles before the Exam 25

Table 4.5 Struggles during the Exam 28

Table 4.6 Positive Effects of Review Centers and Universities 29