Abstract

Every year, educational institutions offering Accountancy program undergo a licensure

examination given by the Board of Accountancy. CPA licensure examination is one of the most
difficult board examinations in the entire history of the Philippine career professionalism.
Accountancy actually remains one of the most popular courses in the Philippines. Performance
of students in the Bachelor of Science in Accountancy Program is best tested with the actual
results in the Philippine CPA Licensure Examination. A closer look at its past performance
would create a basis of enhancement on how to improve a program’s current passing rate and
would serve as reflection of how effective the teaching-learning process is. In an article by
CourseFinder.ph more than 100,000 students across the country enter the Accountancy program
in 520 different colleges hoping to become an accountant one day. But the thing is, out of that
big number, a dismal average of just 11% get to finish the program and only about a third pass
the licensure examination. One of the ways to increase the chances of passing the CPA licensure
examination is to study in one of the best and top performing accountancy schools. The
Universities considered to be the top performing schools in the Philippines in years 2018 and
2019 having 50 or more examinees passed and with at least 80% overall passing percentage; as
per Commission Resolution No.  2017-1058 (C) series of 2017, courtesy of PRC includes the De
La Salle University, University of the Philippines Diliman, and University of San Carlos.
https://lpulaguna.edu.ph/wp-content/uploads/2016/08/Performance-Of-Bsa-Graduates-In-The-
Cpa-Licensure-Examination.pdf
https://coursefinder.ph/top-accounting-schools-in-the-philippines-for-2022
https://www.ijarp.org/published-research-papers/oct2017/Performance-Of-An-Accountancy-
School-In-Certified-Public-Accountant-Licensure-Examinations-In-The-Philippines.pdf