A Systematic Review of CPA Licensure Exam Performance and Its Determinants in the Philippine Context
DOI:
https://doi.org/10.69569/jip.2025.702Keywords:
CPA licensure examination, CPALE performance factors, Accounting education Philippines, Systematic review, Licensure exam successAbstract
This systematic review discusses the passing rates of Filipino BS Accountancy graduates in the Certified Public Accountant Licensure Examination (CPALE) by identifying and summarizing key factors that influence exam performance. Despite many changes in accounting education, there has been limited research on how personal, academic, institutional, and systemic factors interact to affect licensure outcomes in the Philippines. The review draws on empirical studies published between 2010 and 2025, synthesizing quantitative, qualitative, and mixed-methods findings relevant to the local context. The results highlight three main factors that determine CPALE performance. Academically, a higher cumulative GPA and good study habits, like effective time management and practice testing, consistently predict success. Institutionally, support methods such as peer tutoring, mock exams, and performance tracking enhance readiness; however, differences in resources and teaching quality result in unequal outcomes across universities. Systematically, the mismatch between curricula and licensure requirements, stagnant national pass rates, and limited policy changes continue to hinder progress. Qualitative evidence also highlights underexplored obstacles, including curriculum overload, mental fatigue, and inadequate institutional support. These findings stress the need for a coordinated strategy. This strategy should align accounting curricula with CPALE competencies, strengthen faculty and institutional support, and promote data-driven educational policies. Future research should examine how mental health, socioeconomic status, and co-curricular involvement shape licensure outcomes. Overall, this review provides a framework for improving CPALE performance and enhancing accounting education in the Philippines.
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