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CPA Licensure Examination in The Philippines

This study investigated factors that influence students' decisions to take the CPA exam and their likelihood of passing. It found that the percentage of students planning to take the exam declines as they progress through their program. Career alignment was a key factor in the decision to take the exam. Additionally, students from schools with AACSB accredited business and accounting programs who took advanced placement courses had higher CPA exam pass rates than those who did not. Graduate degrees were also linked to increased exam success. Institutional characteristics like accreditation status and faculty qualifications impacted pass rates.

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Shane Lagura
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97 views2 pages

CPA Licensure Examination in The Philippines

This study investigated factors that influence students' decisions to take the CPA exam and their likelihood of passing. It found that the percentage of students planning to take the exam declines as they progress through their program. Career alignment was a key factor in the decision to take the exam. Additionally, students from schools with AACSB accredited business and accounting programs who took advanced placement courses had higher CPA exam pass rates than those who did not. Graduate degrees were also linked to increased exam success. Institutional characteristics like accreditation status and faculty qualifications impacted pass rates.

Uploaded by

Shane Lagura
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© © All Rights Reserved
We take content rights seriously. If you suspect this is your content, claim it here.
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It compares the characteristics of students who plan to take the CPA exam with those who do not.

In
addition, the reasons given by students for taking or not taking the CPA exam are investigated. The
critical criteria influencing a student's decision to take the CPA exam were career alignment or
misalignment. The percentage of students planning to take the CPA exam declines as they advance in
class, and most students plan to work in fields other than public accounting. The reduction in CPA
examination applicants corresponds with a higher-than-average percentage of CPAs expected to retire
in the next three years. Therefore, this study will interest the profession and the public. (Trout, B. &
Blazer, E., 2018).

Trout, B. & Blazer, E., (2018). Factors affecting students’ plans to take the CPA examination. Retrieved
from https://scholar.google.com/scholar?hl=tl&as_sdt=0%2C5&q=cpa+exam+student+plan
%27s&btnG=#d=gs_qabs&t=1651893187773&u=%23p%3DJ8FH4Ywiv7gJ

CPA Licensure Examination in the Philippines

This is an important topic because the CPA qualification is the most desirable credential for accounting
professionals looking to advance their careers. As a result, knowing the elements that influence CPA
exam success is critical. The current study, which used survival analysis and a large sample of NASBA CPA
exam candidate sittings from 2005 to 2013, found that younger male candidates had a degree from a
college or university with an AACSB accredited business school and a separately AACSB accredited
accounting program. They had a degree from a private college or university and were more likely to pass
the CPA exam. Furthermore, the more students sat for a component of the exam, the less likely they
were to pass that section and the exam. (Trinkle, B. S. et.al., 2016)

Trinkle, B. S. (2016). Gender and other determinants of CPA exam success: A survival analysis. Retrieved
from https://scholar.google.com/scholar?
hl=tl&as_sdt=0%2C5&q=cpa+exam+school+factor&btnG=#d=gs_qabs&t=1651892881922&u=%23p
%3D0jRJJfaMB0YJ

CPA Licensure Examination in the Philippines


Recruiting top talent into accounting careers is essential to the profession's long-term success, and the
AICPA Pathways Commission believes that an advanced placement accounting course could help with
this. The current study investigates this hypothesis by looking at the links between progressive
placement engagement and success and eventual CPA exam performance. The National Association of
State Boards of Accountancy (NASBA) provided data for 1005 CPA exam takers, along with additional
survey information, indicating that high school students who took and passed advanced placement
courses had a higher success rate on the CPA exam than students who did not take or pass AP courses.
(Ugrin, J. C. & Donn, D. D. 2018).

Ugrin, J. C. & Donn, D. D. (2018). Advanced placement and CPA exam performance: Implications for
recruitment of quality students into college accounting programs. Retrieve from
https://www.sciencedirect.com/science/article/abs/pii/S0882611018300336

School Factor
CPA examination pass rates are often used to promote the quality of an accounting curriculum to
potential students. While passing exams may be costly, time-consuming, and challenging, many
accounting students consider it essential. This research explores the relationship between graduate
degree completion, CPA test performance, and institutional characteristics. These factors include
accreditation, admittance, faculty qualifications, research rating, and public or private status. Graduate
degrees related to increased CPA test pass rates. (Nagle, B. M., et. al., 2018)

Nagle, B. M., et. al. (2018). Which accounting program characteristics contribute to CPA exam success? A
study of institutional factors and graduate education. Retrieved from
https://www.sciencedirect.com/science/article/abs/pii/S0748575117301343

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