BM1802

CASE 1
Based on the scenarios provided below, determine what the general average will be for each candidate and
whether the candidate for licensure examination for Certified Public Accountants would receive a PASSED,
FAILED, or CONDITIONED rating based on the provisions of Republic Act. No. 9298. In cases where the
candidate is granted a conditioned status, determine the subjects the candidate has to retake. (7 items x 2
points)

Candidate A
Subject Matter Score
Financial Accounting and Reporting 90
Advanced Financial Accounting and Reporting 85
Auditing 88
Management Advisory Services 92
Taxation 80
Regulatory Framework for Business Transactions 75
General Average
RATING:

Candidate B
Subject Matter Score
Financial Accounting and Reporting 80
Advanced Financial Accounting and Reporting 75
Auditing 78
Management Advisory Services 77
Taxation 82
Regulatory Framework for Business Transactions 75
General Average
RATING:

Candidate C
Subject Matter Score
Financial Accounting and Reporting 75
Advanced Financial Accounting and Reporting 74
Auditing 80
Management Advisory Services 70
Taxation 67
Regulatory Framework for Business Transactions 85
General Average
RATING:

02 Task Performance *Property of

STI
 BM1802

Candidate D
Subject Matter Score
Financial Accounting and Reporting 75
Advanced Financial Accounting and Reporting 75
Auditing 60
Management Advisory Services 78
Taxation 65
Regulatory Framework for Business Transactions 70
General Average
RATING:

Candidate E
Subject Matter Score
Financial Accounting and Reporting 79
Advanced Financial Accounting and Reporting 77
Auditing 80
Management Advisory Services 64
Taxation 70
Regulatory Framework for Business Transactions 83
General Average
RATING:

Candidate F
Subject Matter Score
Financial Accounting and Reporting 90
Advanced Financial Accounting and Reporting 86
Auditing 85
Management Advisory Services 95
Taxation 60
Regulatory Framework for Business Transactions 98
General Average
RATING:

02 Task Performance *Property of

STI
 BM1802

Candidate G
Subject Matter Score
Financial Accounting and Reporting 75
Advanced Financial Accounting and Reporting 80
Auditing 74
Management Advisory Services 95
Taxation 70
Regulatory Framework for Business Transactions 72
General Average
RATING:

CASE 2
A group of recent passers of the licensure examination for Certified Public Accountants are registering for
the Philippine Institute of Certified Public Accountants (PICPA). The registration officer asks each of them
which sub-organization under the umbrella of PICPA they would also like to be registered to. The registration
officer provided them with the following choices:
 Association of Certified Public Accountants in Public Practice (ACPAPP)
 Association of Certified Public Accountants in Commerce and Industry (ACPACI)
 Government Association of Certified Public Accountants (GACPA)
 National Association of Certified Public Accountants in Education (NACPAE)
For each of the certified public accountants listed below, determine which organization they would fit into
considering their job profile. (7 items x 2 points)
Job Profile Organization
Joseph is hired as an internal auditor for a fast-
moving consumer goods manufacturer.

Laurence works for an auditing firm engaged in

providing assurance and tax-related services.

Gerlyn is working in a state university as its

accounting officer.
Agnes is hired by the university she graduated from
to teach an accounting subject for accountancy
students.
Edward works for the Commission on Audit as a
state auditor.

Rally works for the Bureau of Internal Revenue as a

revenue audit officer.
Lorraine is hired by a business process outsourcing
firm engaged in providing accounting and tax
administration services to its clients.

02 Task Performance *Property of

STI