SAINT PAUL UNIVERSITY PHILIPPINES

MASTER IN BUSINESS ADMINISTRATION

SURVEY QUESTIONNAIRE

Note to respondent: This survey aims to study and acquire knowledge on the awareness of Certified Public Accountants (CPAs) on the mandated
Continuing Professional Development (CPD) and the Accreditation of all Accountants in the province of Cagayan. The perceived constraints shall
also be learned so, we may share and suggest the outcomes of this study to the accredited professional organization (APO) which is the Philippine
Institute of Certified Public Accountants (PICPA), to the PRC- Board of Accountancy. Please be assured that all your responses are confidential and
will not be linked to you in anyway. Thank you very much!

I. Personal Profile
Name: ____________________________________________________________________________________
Address: __________________________________________________________________________________
Telephone/CP Number: ___________________Email Address: ____________________________________
Civil Status: Single Married Widow Sex: male female
Age: 20-30 years old 31-40 years old 41-50 years old 51 years old and above

II. Professional Profile

1. CPA Registration Number :____________Registration Date:____________ Valid Until ______________
2. Highest Educational Attainment: Bachelor’s Degree with units in MBA/MPA/Law MBA/ MPA
with units in Ph.D./DBA/DBM Ph.D. / DBA/ DBM Bachelor of Laws
3. Sectoral Affiliation: Education/Academe Public Practice Commerce & Industry Government
4. Member Organization(s): ACPAE ACPAPP ACPACI GACPA PICPA others__________
5. . Outstanding member PICPA lifetime 2018 2017 2016 lapsed
6. . PICPA chaptermembership Cagayan Isabela Others (pls.specify)_______________________
7. Year of renewal of CPA License: 2020 2019 2018 2017 2016 lapsed
8. Monthly salary / income: Below P10,000 10,001 - 20,000 20,001- 30,000 30,001 – 40,000
40,001 – 50,000 50,001 – 60,000 60,001– 70,000 70,001 and above
9. Number of years in service / practice: 0-3 years 4-7 years 8-10 years 11 years and above

III Awareness of CPD and Accreditation

Direction: Please check the number that corresponds to your extent of awareness of CPD and Accreditation using the following scale
as guide. Scale Descriptive Interpretation
5 - Extremely aware
4 - Moderately aware
3 - Somewhat aware
2 - Slightly aware
1 - not at all aware
5 4 3 2 1
1. Legal basis is R.A. 9298 (Accountancy Law of 2004) and implementing Rules and Regulations
2. All Certified Public Accountants shall abide by the requirements, rules and regulations on
Continuing Professional Development and Accreditation of the profession.
3. The required 60 units or hours of CPD may be earned in any of the three years preceding the
year of application for accreditation for the practice of public accountancy and accounting
education.
4. Increasing the required CPD units from 60 to 120 credit units in a compliance period of three
(3) years for all CPAs regardless of area/sector of practice
5. Change from 5 Thematic Areas to 3 Competence areas
6. Transition of CPD requirement from 60 units to 120 units over a 3-year period and gradual
implementation
7. Technical competence = 30 units/year; Professional Skills = 5 units/year; Professional values,
Ethics & Attitudes = 5 units/year
8. Renewal of Professional Identification cards from January – December 2018, minimum CPD
credit units required = 60%
9. Renewal of Professional Identification cards from January 2019 – onwards, minimum CPD
credit units required = 100%
10 Require proof of CPD compliance for PRC license renewal for CPAs
.
11 CPD is the responsibility of each and every CPA.
.

1
IV Constraints in undertaking CPD activities
Direction: Please check the number that corresponds to your perceived barriers in undertaking CPD activities using the following
scale as guide. Scale Descriptive Interpretation
5 - Strongly agree
4 - Agree
3 - Neither agree nor disagree
2 - Disagree
1 - Strongly disagree
5 4 3 2 1
1. Health reasons
2. Lack of financial means
3. High cost of CPD activities
4. Lack of CPD activity offering
5. Limited number of CPD providers
6. Displacement or relocation in work
7. Disregard or disapproval of employer
Occupied with personal and family affairs
9. Difficulty in absorbing contents of CPD activities
10 Length of time required to complete CPD activities
.
11 Conflict in schedule with other professional activities
.
12 CPD activities are different from your professional needs
.
13 Distance of the location where CPD activities are conducted
.
14 CPD activities serve no professional purpose or use to the respondent.
.
15 Dissatisfaction or discontent with previous CPD activities that you had attended
.

Thank you very much for your time and effort in completing this questionnaire.