Academic grades and pre-board rating as predictors of CPA board performance

Abstract

This study aimed to determine the predictive power of academic grades and pre-board rating on the CPA Board Performance of accountancy graduates of Central Philippine University for school years 2000-2001 and 2001-2002. Sixty-nine of the 94 who took the CPA Licensure Examination responded to a questionnaire administered to collect the data needed. Correlation between variables was determined using Pearson’s r, while multiple regression analysis was used to determine the predictive power of the independent variables on board rating. The results of the study show a significant positive correlation between the respondents’ academic grades and pre-board rating and the CPA board performance. CPA board performance tended to increase with the increase in ratings in board-related subjects and pre-board examination. Ratings in board-related subjects and in the board review examination are significant predictors of CPA board performance, but the latter is a stronger predictor than the former.