Accountancy CPA Exam Statistics, Strengths-Weaknesses-Opportunities-Threats, and Intervention Measures - Action/Feedback Plan

Sep 2, 2026

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Accountancy-focused assessment compiles CPA-related performance trends across 2013–2017, including exam takers, passers, and passing rates to highlight year-to-year variation. Sector performance is further mapped by AUD, BEC, FAR, and REG percentages, alongside required exam-hour coverage for major accounting subjects. A SWOT-style review identifies internal strengths and weaknesses, external opportunities and threats, then links each weakness and threat to concrete intervention actions. The intervention plan specifies early procurement requests, salary-scheme review, weekend CPA review classes, retention-policy alignment, law-related readiness checks, and escalation steps to relevant authorities.

LanguageEnglish

CategoryResearch & Report

FormatPDF

Pages12

Reading Time30 min

AccessFree to download

CPA Exam Performance Data

Yearly Exam Takers, Passers, and Passing Rates (2013–2017)

Section Performance Percentages (AUD/BEC/FAR/REG)

Exam Hours by Accounting Subjects

SWOT Assessment

Strengths

Weaknesses

Opportunities

Threats

Intervention Measures and Action/Feedback Plan

Interventions for Weaknesses

Interventions for Threats

| Year of Examinations | Number of Exam Takers | Number of Exam Passers | Passing Rate (%) | | --- | --- | --- | --- | | 2013 | 15,984 | 5,766 | 36.07 | | 2014 | 16,624 | 5,223 | 31.42 | | 2015 | 19,257 | 7,596 | 39.45 | | 2016 | 21,223 | 8,185 | 38.57 | | 2017 | 24,441 | 7,000 | 32.32 | | Section | Quarter 1 | Cumulative | | --- | --- | --- | | AUD (Auditing and Attestation) | 46.35% | 46.35% | | BEC (Business Environment and Concepts) | 57.33% | 57.33% | | FAR (Financial Accounting and Reporting) | 44.95% | 44.95% | | REG (Regulation) | 60.03% | 60.03% | | Subjects | Exam Hours | | --- | --- | | Management Advisory Services | 3 | | Auditing | 3 | | Taxation | 3 | | Regulatory Framework for Business Transactions | 3 | | Financial Accounting and Reporting | 3 | | Advanced Financial Accounting and Reporting | 3 | | Strengths
The incessant support given by the college administrators and the local government unit among the BSA students and faculty [in terms of life-long learning and research] .
The profile of highly qualified and competent faculty.
Pro-active participation of the college in various academic competition.
The stringent implementation of the BSA admission, promotion, and retention policy.
The frequent monitoring of faculty attendance. The students who know the value of calculated risks. The City College of Angeles do not impose tuition and others among all students. | Weaknesses
The relatively slow processing of the purchase of books for the library.
The delay in the payment of salary for parttime and contractual full-time faculty members and staff.
Most of the graduating students claim that their level of preparedness to hurdle the CPA exams is less than 50% . | | --- | --- | | Opportunities | Threats | | The newly-constructed building [additional | The eventual implementation of the new | | classrooms] . | Accountancy Law of the Philippines. | | The growing number of the students’ population. | The presence of private colleges and | | | universities that can attract more part-time | | | faculty members/lecturers who are both | | | competent and qualified because of a good and | | | timely [undelayed] compensation package. | | Data for the Intervention Measures – Category 1 | The Intervention Plan ofAction/Feedback | | --- | --- | | On the Weaknesses: | | | 1. The relatively slow processing of the purchase of | Prepare request for book purchases with | | books for the library. | supporting documents at the beginning of each year calendar year – early request may also mitigate the delay of actual purchase approval and payment. | | 2. The delay in the payment of salary for part-time | Revisit the salary scheme of the local college – | | and contractual full-time faculty members and staff. | use the data of the nearby tertiary schools and inform the college administrators about the feedback of other faculty members regarding the delay of salary release. | | 3. Most of the graduating students claim that their level of preparedness to hurdle the CPA exams is less than 50% . | Conduct CPA review classes during weekends. | | On the Threats: | | | 1. The eventual implementation of the new | Revisit the existing retention policy to ensure that | | Accountancy Law of the Philippines. | it is still at par with the stringent requirements of the proposed Accountancy Law. | | 2. The presence of private colleges and universities | Inform the proper level of authorities of the local | | that can attract more part-time faculty | college to resolve the issue on the delay of salary | | members/lecturers who are both competent and | release for the part-time and contractual faculty | | qualified because of a good and timely (undelayed) compensation package. | members. |

FAQs

What overall CPA passing-rate trend is shown from 2013 to 2017?

Passing rates fluctuate across the five years, dropping notably in 2014 and rising again in 2015 before decreasing afterward in 2016–2017.

Which sections have the highest and lowest performance percentages?

REG shows the highest quarter percentage (60.03%), while FAR has the lowest (44.95%) among AUD, BEC, FAR, and REG.

What intervention actions address the reported weaknesses and threats?

Weaknesses are addressed through early library book purchase requests, salary-scheme revisions, and weekend CPA review classes. Threats are addressed by revisiting retention policy alignment, preparing for eventual accountancy law implementation, and escalating salary-release delays for part-time and contractual faculty.

Sep 2, 2026

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