Best Practices of Top Performing Schools in the Certified Public Accountants Licensure Examination

The Accountancy program, which is the most popular course in the field of Business and Management, is attracting more and more students. However, only very few students can finish the program due to the difficulty of the Accounting subjects. Among the Accountancy graduates, only very few can make it in the CPA Licensure Examination, which is one of the hardest licensure examinations to pass. In fact, the passing percentage in the CPA Licensure Examination remains one of the lowest in the Philippines. Hence, there is a need for schools offering Accountancy to examine the best practices of the top performing schools in the CPA Licensure Examination. This study determined the best practices of the 13 top performing schools in the licensure examination along recruitment, admission, instruction, retention, and graduation requirements and privileges. A survey questionnaire was the main tool used for data gathering. An interview with the respondents was also conducted to obtain more insights about their practices. Findings reveal the common practices of the 13 top performing schools deemed as contributory factors of a quality Accountancy program. These Ć___¥s may be considered for adoption by non-performing schools.

 

Keywords - Accountancy program, best practices in Accountancy program, Accountancy top performing schools, CPA Licensure Examination, survey, Philippines.