FACTORS AFFECTING THE DECREASING RATE OF CPALE PASSERS AT MINDANAO STATE UNIVERSITY - GENERAL SANTOS CITY

There is a plethora of knowledge on factors affecting the decreasing rate of Certified Public Accountants Licensure Examination (CPALE) passers. A number of literatures elucidates that preparedness of takers and coverage during board examination are the determining factor on assessing the capability of a taker. The study investigated empirically the factors under the category of preparedness and coverage affecting the decreasing rate of CPALE passers at Mindanao State University - General Santos City. It also unraveled demographics in terms of number of accounting subjects taught, the years spent at teaching, number of times took the CPALE and review center during review under the category of professor or reviewer respondents. Also, the demographics of respondents under the category of CPALE takers in terms of tertiary school, duration of review, review center, number of times taken the CPALE and if already a CPA or not were collected. The data gathered from 30 respondents having 10 professors or reviewers, 10 CPALE passers and 10 CPALE takers through a survey questionnaire. The results were analyzed using descriptive statistics. The findings showed that under the preparedness factor, reviewing at the review centers, and study habits during undergrad were the factors that have a high effect on the outcome during examination. The study also revealed that coverage affects the performance due to the factors which includes the rapid changes in the CPALE coverage for every board exam, and the coverage of the board exam being far from practice. The findings suggest that establishing a study habit and well-managed timeframe during undergrad and review can further improve the scores during examination on taking the CPALE.