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Eurasian Society of Educational Research
7321 Parkway Drive South, Hanover, MD 21076, USA
private university public school higher education state colleges and universities

Five-Year Declining Performance of Private and Public Schools in the Philippine Certified Public Accountant Licensure Examination

Jake M. Laguador , Rey Fernan G. Refozar

There is a national trend on the declining percentage of school performance in the Certified Public Accountant (CPA) Licensure Examination in the Phil.


There is a national trend on the declining percentage of school performance in the Certified Public Accountant (CPA) Licensure Examination in the Philippines. This report aims to present the result of this licensure exam in regional level between private and public schools. Quantitative descriptive type of research was utilized in the study using documentary analysis from the result of the Licensure Examination including almost 415 accountancy schools in the country with first takers. Results showed that large number of examinees did not contribute much to increase the record of passing percentage of a certain region but instead it pulls down the passing rate. Public schools in eight (8) regions of the country have significantly higher passing rate than private HEIs. Private HEIs had been consistent in terms of having higher percentage of institutions with zero percent performance rating among first takers. However, private universities produced more top performing examinees than other private colleges and public schools in the country. Findings of the study may provide insights to educational leaders in ensuring the quality on the delivery of instruction through maintaining qualified teachers with relevant knowledge and competencies necessary to prepare the accountancy graduates for licensure examination.

Keywords: Private university, public school, higher education, state colleges and universities.

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