CHED Memorandum Order - 27 - Series of 2017 - Revised Policies, Standards and Guidelines for Bachelor of Science in Accountancy (BSA)

Sep 2, 2026

CHED Memorandum Order No. 27, Series of 2017 establishes revised policies, standards, and guidelines for the Bachelor of Science in Accountancy (BSA). The order adopts an outcomes-based quality assurance approach aligned with RA 7722 and CMO No. 46 s. 2012, defining core competencies expected of BS Accountancy graduates regardless of the HEI type. It clarifies authority to operate, compliance requirements, minimum program outcomes, and curriculum design, delivery, and resource expectations for higher education institutions.

LanguageEnglish

CategoryResearch & Report

FormatPDF

Pages31

Reading Time1 h 18 min

AccessFree to download

ARTICLE I

Section 1. Rationale

ARTICLE II

Section 2. Government Recognition

ARTICLE III

Section 3. General Provisions

Section 4. Curriculum Design and Resources

ARTICLE IV

Section 5. Program Specifications

Section 5.1 Degree Name

Section 5.2 Nature of the Field of Study

Section 5.3 Program Goals

# CHED MEMORANDUM ORDER 27 No. Series of 2017 SUBJECT:REVISED POLICIES,STANDARDS AND GUIDELINES FORBACHELOR OF SCIENCE IN ACCOUNTANCY(BSA) In accordance with the pertinent provisions of Republic Act(RA)No.7722,otherwiseknown as the“Higher Education Act of 1994,”in pursuance of an outcomes-based quality assurance system as advocated under CMO No.46 s.2012,and by virtue of Commission en banc Resolution No.231-2017 dated March 28,2017,the following policies,standards and guidelines(PSGs)are herebyadopted and promulgated by the Commission. ## ARTICLEI INTRODUCTION ### Section 1.Rationale Based on the Guidelines for the Implementation of CMO No.46 s.2012,this PSG implements the“shift to learning competency-based standards/outcomes-based education."It specifies the 'core competenciesexpected of BS Accountancy graduates "regardless of the type of HEIthey graduate from."However,in“recognition of the spirit of outcomes-based education and...of the typology of HEls,"this PSG also provides“ample space for HEls to innovate in the curriculum in line with theassessment of how best to achieve learning outcomes in their particularcontexts and their respective missions..." ## ARTICLE IIAUTHORITY TO OPERATE ### Section 2.Government Recognition AIll private higher education institutions(PHEls)intending to offer BSAccountancy must first secure proper authority from the Commission inaccordance with this PSG.All PHEls with an existing BS Accountancyprogram are required to shift to an outcomes-based approach based onthis PSG.State universities and colleges (SUCs),and local universitiesand colleges (LUCs)should ikewise strictly adhere to the provisions inthese policies and standards. ## ARTICLE ⅢGENERAL PROVISIONS Per Section 13 of RA No.7722,the higher education institutions shall exerciseacademic freedom in its curricular offerings but must comply with the minimumrequirements for specific academic programs,the general education distributionrequirements and the specific professional courses. Section 3.The Articles that follow give minimum standards and other requirementsand prescriptions.The minimum standards are expressed as a minimumset of desired program outcomes which are given in Article IV Section 6.The CHED designed a curriculum to attain such outcomes.Thiscurriculum is shown in Article V Section 8 as a sample curriculum.Thenumber of units of this curriculum is here prescribed as the"minimumunit requirement"under Section 13 of RA 7722.In designing thecurriculum the CHED employed a curriculum map which is shown inArticle V Section 9 as a sample curriculum map. Using a learner-centered/outcomes-based approach the CHED alsodetermined appropriate curriculum delivery methods shown in Article VSection 10.The sample course syllabi given in Article V Section 11 showsome of these methods. Based on the curriculum and the means of its delivery,the CHEDdetermined the physical resource requirements for the library,laboratories and other facilities and the human resource requirements interms of administration and faculty.See Article VI. Section 4.The HEls are allowed to design curricula suited to their own contexts andmissions provided that they can demonstrate that the same leads to theattainment of the required minimum set of outcomes,albeit by a differentroute.In the same vein,they have latitude in terms of curriculum deliveryand in terms of specification and deployment of human and physicalresources as long as they can show that the attainment of the programoutcomes and satisfaction of program educational objectives can beassured by the alternative means they propose. The HEls can use the CHED Implementation Handbook forOutcomes-Based Education (OBE) and the InstitutionalSustainability Assessment(ISA)as a guide in making theirsubmissions for Sections 16,17 and 18 of Article VII. ## ARTICLE IVPROGRAM SPECIFICATIONS ### Section 5.Program Description 5.1 Degree Name The degree program described herein shall be ca

FAQs

What is the purpose of CHED Memorandum Order No. 27, Series of 2017 for BSA?

It adopts revised policies, standards, and guidelines for the Bachelor of Science in Accountancy (BSA) under an outcomes-based quality assurance system and competency-based standards.

What must private higher education institutions do to offer BS Accountancy?

Private HEIs must first secure proper authority from the Commission under the PSG, and existing BS Accountancy programs must shift to an outcomes-based approach.

What flexibility do higher education institutions have in designing the BSA curriculum?

HEIs may design curricula suited to their contexts and missions, as long as they demonstrate attainment of the required minimum program outcomes through appropriate routes and delivery methods.

Sep 2, 2026

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