Academic Performance as Predictor of CPALE Performance of BSA Graduates of MSEUF-Lucena

This study aimed to determine the academic performance as a significant predictor of the CPA Licensure Examination Performance of BSA graduates of Manuel S. Enverga University Foundation for the period 2015-2019. To address the research objectives, this study utilized a predictive-correlational method with documentary analysis as the primary tool for data gathering. The research participants were limited to a sample population of 90 CPALE takers who are graduates of Manuel S, Enverga University Foundation from the academic years 2015 up to 2019. The data were analyzed quantitatively using statistical tools, specifically through Linear Regression Analysis and Pearson-r correlation coefficient. Results show that the academic performance is significantly correlated with board performance; and it can be used as a determinant of CPALE performance. Moreover, all groups of board-related subjects except for the taxation-related subjects have a significant direct relationship to their corresponding CPALE board subject. Thus, all academic performance in a group of board related subjects except taxation can be used as a predictor of the results of their corresponding board subject. This implies that the accountancy program of MSEUF can still be improved to provide more quality education to achieve a higher passing percentage on the next CPA licensure examinations.