Home⇛Journal of Interdisciplinary Perspectives⇛vol. 3 no. 12 (2025)

A Systematic Review of CPA Licensure Exam Performance and Its Determinants in the Philippine Context

Jon Paul M. Reyes | Joshua A. Eisma | Michael Steve M. Cruz

Discipline: Education

 

Abstract:

This systematic review discusses the passing rates of Filipino BS Accountancy graduates in the Certified Public Accountant Licensure Examination (CPALE) by identifying and summarizing key factors that influence exam performance. Despite many changes in accounting education, there has been limited research on how personal, academic, institutional, and systemic factors interact to affect licensure outcomes in the Philippines. The review draws on empirical studies published between 2010 and 2025, synthesizing quantitative, qualitative, and mixed-methods findings relevant to the local context. The results highlight three main factors that determine CPALE performance. Academically, a higher cumulative GPA and good study habits, like effective time management and practice testing, consistently predict success. Institutionally, support methods such as peer tutoring, mock exams, and performance tracking enhance readiness; however, differences in resources and teaching quality result in unequal outcomes across universities. Systematically, the mismatch between curricula and licensure requirements, stagnant national pass rates, and limited policy changes continue to hinder progress. Qualitative evidence also highlights underexplored obstacles, including curriculum overload, mental fatigue, and inadequate institutional support. These findings stress the need for a coordinated strategy. This strategy should align accounting curricula with CPALE competencies, strengthen faculty and institutional support, and promote data-driven educational policies. Future research should examine how mental health, socioeconomic status, and cocurricular involvement shape licensure outcomes. Overall, this review provides a framework for improving CPALE performance and enhancing accounting education in the Philippines.



References:

  1. Aniceto, M. J. A., Ollier, K. C., Palicdon, C. R., & Gamozo, K. J. A. (2024). Influence of the certified public accountant licensure examination on accounting students’ attitudes. International Journal of Multidisciplinary: Applied Business and Education Research, 5(8), 3025–3038.
  2. Aycocho, J. M. I., Dimabuyu, S. M., Guevarra, M. N. G., Ocampo, S. M. G., Ordonio, P. K. U., & Romero, J. K. D. (2024). The relationship of active participation of accounting students in academic competitions and academic performance on their CPA licensure examination’s performance. International Journal of Research and Innovation in Social Science.
  3. Ballado Tan, J. (2014). Academic performance, aspirations, attitudes, and study habits as determinants of performance in licensure examination of accountancy graduates. International Journal of Education and Research, 2(12), 61–70.
  4. Ballado Tan, J. (2015). Performance in the accountancy licensure examination of the University of Eastern Philippines: A look at curriculum and instruction. International Journal of Innovation and Applied Studies, 11(3), 59–107.
  5. Camba, A. G., Miguel, K. D., Palasan, L. B., & Tolentino, P. H. (2015). Predictors of passing the CPA licensure examinations in the Philippines. De La Salle University.
  6. Castillo, R. C. (2017). Performance of an accountancy school in certified public accountant licensure examinations in the Philippines. International Journal of Advanced Research and Publications, 1(4), 226–232.
  7. De Guzman, M. L. A., Lopez, S. O., Oledan, E. A. J., & Samson, M. T. (2023). Factors that affect the continuous decrease of CPALE passing rate from 2019 to 2022 in Adamson University [thesis]. Adamson University.
  8. Del Mundo, G. V., & Refozar, R. F. G. (2013). The accounting teachers of Batangas: Their profiles, competencies, and problems. International Scientific Research Journal, 5(1), 131–166.
  9. Dela Peña, P. C., Rodil, C. O., Sayson, C. P., & Young, R. S. (2022). An alignment study of the Bachelor of Science in Accountancy program in the Philippines, The international education standards, and The certified public accountant licensure examination: Basis for curriculum reforms. DLSU Institutional Repository. https://doi.org/10.5281/zenodo.7512346
  10. Duran, M. K. L., & Mariñas, K. A. (2024). Sustainability integration in Philippine higher education curricula: A structural equation modeling assessing teacher intention to integrate. Sustainability, 16(9), 3677. https://doi.org/10.3390/su16093677
  11. Ganas, E. S., & Russell, R. V. (2023). Predictors of performance in the certified public accountants’ licensure examination. Industry and Academic Research Review, 4(1), 10–15.
  12. Laguador, J. M., & Refozar, R. F. G. (2020). Five-year declining performance of private and public schools in the Philippine certified public accountant licensure examination. European Journal of Educational Research, 9(3), 995–1007. https://doi.org/10.12973/eu-jer.9.3.995
  13. Lianza, T. S. (2025). Lived experiences of CPA teachers in a state university on continuing professional development compliance. International Journal of Research in Commerce and Management Studies, 7(3), 150–160. https://doi.org/10.38193/IJRCMS.2025.73.12
  14. Lucero, H. R., Victoriano, J. M., Carpio, J. T., & Fernando Jr., P. G. (2022). Assessment of e-learning readiness of faculty members and students in the government and private higher education institutions in the Philippines. arXiv e-Print Archive. https://doi.org/10.48550/arXiv.2202.06069
  15. Maghinay, L. C. (2024). A correlational study of student factors and performance in CPA board examination: A case in JRMSU. International Journal of Multidisciplinary: Applied Business and Education Research, 5(6), 2045–2059.
  16. Malthus, S., & Fowler, C. (2009). Perceptions of accounting: A qualitative New Zealand study. Pacific Accounting Review, 21(1), 26–47.
  17. Oliva, C. A. Y., Aclan, G. P. C., Quimio, A. M. S., Salayo, M. F. R. M., Rodriguez, A. M., & Manongsong, J. L. (2017). Performance in the CPALE of one academic institution in Batangas, Philippines. Asia Pacific Journal of Academic Research in Business Administration, 3(1), 32–37.
  18. Perez, C. (2015). Performance of BSA graduates in the CPA licensure examination: Basis of enhancement. LPU Laguna Journal of Multidisciplinary Research, 4(3), 98–117.
  19. Schuttleworth, C. C. (2022). A research advisory model guiding higher degree dissertation supervision: Lessons for accounting research. Journal of Accounting Education, 59, 101012. https://doi.org/10.1016/j.jaccedu.2022.101012
  20. SimplyEducate. (2018). Licensure examination: Factors influencing CPA licensure examination performance of Palawan State University students. SimplyEducate.me.
  21. Tan Torres, J. L. (2024, August 19). Benchmarking accountancy licensure examinations. BusinessMirror.

Tools


Copyright © 2026  KITE Digital Educational Solutions |  Exclusively distributed by CE-Logic