CPA Licensure Examination: Relationship of Selected Factors to the Performance of BSA Graduates in Lucena City

This study determines the relationship of the factors that affect the performance of accountancy graduates on CPA Licensure Examination. The selected factors of the study are instruction, admission and retention policy, and study habits and attitude. A descriptive-correlational research design was used to pursue this study. The researchers investigate if these factors have significant relationship to the performance of examinees. A ninety-five total respondents were considered by utilizing purposive sampling as a technique for the study. Frequencies and weighted mean were used to describe the results of respondents' background characteristics. In order to test the significant relationship of the factors, regression analysis was used. The researchers found out that performance in the examination of the respondents was significantly related with instruction but had no significant relation with admission and retention policy, also with study habits and attitude. However, the schools still need to implement the strict grade requirement, and students should fully understand the concepts and applications of accounting topics by not memorizing it. The researchers recommend that instruction should be given more emphasis to ensure the preparedness of the students for the board exam, especially with their teaching strategies and methods they used.