Performance in the CPA Licensure Examination and the Impact of Developmental Activities in the Undergraduate Program

ABSTRACT

This study explored the relationship between institutional academic interventions and the performance of accountancy graduates in the Philippine CPA Licensure Examination (CPALE) from 2023 to 2025. Grounded in the standards of CHED and AACCUP, the study combined quantitative data on institutional passing rates with qualitative insights from student experiences. Results revealed that structured academic activities—such as peer-assisted tutorials, mock board exams, quiz bowls, monthly assessments, and faculty consultations—were positively associated with improved CPALE outcomes. The institutional passing rate significantly increased over the period, suggesting that these interventions helped build content mastery, exam preparedness, and emotional resilience. Thematic analysis underscored the importance of consistent formative assessments, supportive learning environments, and alignment with accreditation standards. The study concludes that holistic, evidence-based academic support systems can enhance both licensure exam success and student confidence. It recommends the formal integration of these strategies into the curriculum and continuous program evaluation to maintain academic quality and relevance.

Key terms: CPA Licensure Examination, Academic Interventions, Student Performance, Philippine Accountancy Education, Mock Exams and Peer Support, CHED and AACCUP Standards