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Certified Public Accountants Board Exam



The  Certified Public Accountants Board Exam, also known as the Certified Public Accountants Licensure Examination, is a board exam facilitated by the Board of Accountancy under the Professional Regulatory Commission to assess the competency of  BS Accountancy graduates.

As per R.A. 1080, individuals who passed the board exam need not take  the civil service exams to be eligible for the following positions:

  • Financial Accounting & Reporting Staff
  • Management Accounting Staff
  • Tax Accounting Staff
  • Internal Audit Staff
  • Financial Analyst
  • Budget Analyst
  • Credit Analyst
  • Revenue Officer
  • Audit Examiner
  • Financial Services Specialist
  • Accounting Instructor
  • Comptroller
  • Senior Information Systems Auditor
  • Senior Fraud Examiner
  • Senior Forensic Auditor
  • National Treasurer
  • Commissioner
  • Chief Financial Officer

Review Courses for Certified Public Accountants Board Exam

There are review courses that you can take to prepare for the board exam. The content of these review courses may vary depending on the review centers, but they’re mostly based on the examination scope released by the Professional Regulatory Commission which includes:

  • Theory of Accounts
  • Auditing Theory
  • Management Services
  • Practical Accounting Problems I
  • Auditing Problems
  • Practical Accounting Problems II
  • Business Law and Taxation

TAKING THE EXAM

Licensure exams for BS Accountancy graduates are held twice a year. Below are the dates and testing centers for the 2012 Certified Public Accountants Licensure Exam:

DATE  DAY/s  PLACE DEADLINE OF FILING
May 13-14, 20-21 Sun, Mon / Manila, Baguio, Cagayan de Oro, Cebu, Davao, Iloilo & Legazpi  April 23, 2012
October 6-7, 13-14 Sat, Sun / Manila, Baguio, Cagayan de Oro, Cebu, Davao, Iloilo & Legazpi September 17, 2012

NATIONAL PASSING RATE

The table below shows the number of board passers in the Certified Public Accountants Licensure Exam in the last 2 years:

EXAM EXAM TAKERS BOARD PASSERS PASSING RATE
October 2011  8,525  4,066 47.69 %
May 2011  5,259  2,130 40.50 %
November 2010 (Special Exam for OFWs) 96 35 36.45 %
October 2010  8,216  3,973 48.35 %
May 2010  4,772  1,886 39.52 %

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