Correlating the Accountancy Graduates’ Integrated Review Grades and Certified Public Accountant Licensure Examination Ratings

Dr. Kareen B. Leon1, Rhad Vic F. Estoque2, and Carlo Porfirio B. De Guzman3
1 Dean, School of Business Administration and Accountancy University of Baguio, Baguio City, Philippine Email” ubshaa2016@gmail.com
2 Faculty, School of Business Administration and Accountancy University of Baguio, Baguio City, Philippines
3 Secretary, School of Business Administration and Accountancy University of Baguio, Baguio City, Philippines

Abstract

The study correlated the fifth-year integrated review second semester grades and the Certified Public Accountant licensure examination ratings of selected Accounting graduates of UB. It utilized the quantitative research design augmented with interviews with some graduates who gave consent to participate. The participants were 80 Accountancy graduates who graduated from May 2015 to May 2017 and took the CPALE between October 2015 to October 2017. The fifth-year integrated review second semester mean grades exceeded the passing grade, regardless of whether they took the seven-subjects or six-subjects licensure examinations and whether they passed, failed or were conditioned as a result. The overall CPALE mean rating of the respondents barely exceeded the minimum passing rate regardless of the number of subjects taken and the number of those who passed. A significant relationship exists between the review grades and the licensure examination ratings of those who passed, regardless of grouping. Some of the respondents said that the undergraduate integrated review prepared them for the licensure examinations and their actual work. Others observed that there were opportunities for further improvement in the integrated review.

Keywords: integrated review, licensure examinations, Accountancy, graduates, correlation

Published
February 19, 2020
Issue
UB RJ Vol. 43, No. 2 2019