SOP 2.

How does the level of difficulty experienced by BSA graduates during evaluation
Examinations align to the challenges they encounter in time management while taking the
LECPA?

RESULT
Verbal
Time management indicators MEAN Interpretation
1 I experienced cramming in passing my exam papers in both 3.19 Fairly Agree
evaluation exam and LECPA.

2 During the evaluation exam and LECPA, I was able to give 3.25 Fairly Agree
enough time to review my final answers, as both exams have the
same time length for taking the examination

3 The evaluation exams effectively challenge LECPA takers to 3.59

demonstrate their proficiency in relevant subject areas, as the
difficulty level of these exams aligns with the complexity of real-
world scenarios encountered in the LECPA. This preparation Agree
allowed me to answer difficult questions efficiently and finish the
LECPA examination ahead of time.

4 The evaluation exam prepared me for difficult questions and so I 3.69 Agree
was able to finish LECPA examination a head of time.

5 I was able to finish the evaluation exam on time, unlike the LECPA 3.06 Fairly Agree
examination, which I completed more quickly.

6 I believe that both evaluation exam and LECPA examination 3.41 Agree
. need time extension to finish answering all problems.

GRAND MEAN 3.36 Fairly Agree

DISCUSSION
Table 1 shows the weighted means distribution of the level of difficulty
experienced by the respondents based on time management. As presented in the
table, the first statement acquired a mean of 3.19 which indicates their
experiences in cramming on passing their exam papers in both Evaluation and
LECPA resulted to Fairly Agree interpretation. The next statement has a weighted
mean of 3.25 which indicates that they fairly agree on giving enough time in
reviewing their final answer on actual board exam as both evaluation exam and
LECPA have the same length of time. While the third statement acquired a
weighted mean of 3.59 which indicates that they agree on efficiently answering
difficult questions and accomplished the examination ahead of the time as the
evaluation exam difficulty level align with the complexity of real-world scenarios
they encounter in taking the LECPA. Moreover, the fourth statement obtain a
weighted mean of 3.69 which indicates agree interpretation that the evaluation
exam prepares them in answering difficult questions and accomplished the LECPA
ahead of the time. The fifth statement acquired 3.06 which indicates fairly agree
interpretation from the respondents on accomplishing LECPA more quickly that
evaluation examination. Lastly, the sixth statement acquired a weighted mean of
3.41 which indicates that they agree on wishing time extension in taking both
evaluation examination and LECPA.

As a result of all weighted mean, it is noticeable that all the respondents

are fairly agree which represents a grand mean of 3.36 that the level of difficulty
experienced by BSA graduates during evaluation examinations align to the
challenges they encounter in time management while taking the Licensure
Examination for Certified Public Accountant.

This is also supported by the study of Bote (2022), which explains the
importance of having pre-board test for students that helps them in enhancing
their performance during the final exams. He explained the significance and
bearing of pre-board tests and assessments difficulty level on the actual result of
final examination. This also support the importance of having evaluation
examination as preparation for LECPA and practicing difficult questions to
enhance their performance as a whole including their time in accomplishing the
board exam.

SUMMARY OF FINDINGS
Based on the results gathered, the following findings are hereby presented

2. The level of difficulty experienced by BSA graduates during evaluation

Examinations aligned to the challenges they encounter in time management while
taking the LECPA are fairly agree based on the result of the study. With regards to
the data gathered, it shows that in terms of time management they are fairly
agree that the evaluation exam difficulty level enhanced their performance, as a
result with a grand mean of 3.36 they are able to manage their time during the
actual Licensure Examination for Certified Public Accountant. In relation to this,
the result shows the effectiveness of evaluation examination to the actual
performance of LECPA.

CONCLUSIONS

Based on the foregoing findings, the researchers have drawn the following
conclusions:

2. The researchers concluded that the evaluation examination really contributes

in enhancing the performance of LECPA takers in accomplishing their actual board
exams on time. The evaluation examination sets questions difficulty level are
aligned to the challenges that the LECPA takers encountered during their actual
board exam. This proved that evaluation examination is effective as the
respondents fairly agree that evaluation examination is a component that
enhanced their performance during the Licensure Examination for Certified Public
Accountant. Additionally, the researchers also concluded that the difficulty of
evaluation examinations is an effective way of PUP in preparing their students for
the real board examinations.

RECOMMENDATIONS

In the light of the foregoing conclusions, the following recommendations are

hereby forwarded:

2. For as the evaluation examination is fairly agree as effective way in enhancing

the performance of LECPA takers, the researchers recommends to continue and
provide more set of standard questions for the evaluation examinations as it
helps the aspiring CPA’s on the actual board examination in managing their time.