ABSTRACT

Marjune D. Macario, Jade G. Parreño, and Jengkey H.

Ventura, Capiz State University, Main Campus, Roxas City,
October 2018, “Continuing Professional Development
Engagement, Challenges and Influence towards Professional
Advancement of Certified Public Accountants”.

Thesis Adviser: Marvielin E. Doce, CPA, MBA

Continuing Professional Development (CPD) is lifelong

education of professionals on specialized knowledge, skills,

attitude and ethical and moral values after the initial

registration and admission in the profession.

This study determined the level of engagement,

challenges and influence of Continuing Professional

Development (CPD) to the professional advancement of

Certified Public Accountants (CPAs). The respondents of the

study were the 100 out of 185 Certified Public Accountants

of PICPA Capiz-Chapter members, based on the master lists as

of fiscal year 2017-2018. This study used the rule 100 as a

sampling method. The instrument used was a researcher-made

questionnaire validated by the members of thesis advisory

and examining committee. The data gathered were processed

using the IBM Statistical Package for Social Sciences (SPSS)

version 21. Frequency count, percentage, and mean were the

descriptive statistical tools used to analyze and interpret

the gathered data. The mean, t-test, F-test, and one way

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analysis of variance (ANOVA) were employed as the

inferential statistical tools in the study.

The study was dominated by female respondents, and

majority of active CPD participants were below 30 years old.

Most of the respondents preferred participating in

workshops, conferences and seminars with the highest

percentage of 99%, and often engaged in this type of

activities. CPAs in Capiz were very much challenged of the

high cost of CPD activities.

There were significant differences in the respondents’

level of engagement and level of influence, while there was

no significant difference in the level of challenges.

There were no significant relationships between the

level of engagement and level of challenges as well as

between the level of influence and level of challenges.

However, there was a significant relationship in terms of

level of engagement and level of influence.

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