2025 performance of schools in CPA board examinations

By Dr. Rex Casiple

The Licensure Examination for Certified Public Accountants (CPA) is one of the hardest examinations administered by the Professional Regulation Commission (PRC). The Licensure Examinations for CPA are given twice a year by the PRC Board of Accountancy. The latest CPA board examination result was released in October 2025. Three thousand four hundred sixty (3,460) out of 10,171 passed. Five thousand four hundred sixty-six (5,466) were first timers, while 3,999 were repeaters. Around 2,058, or 37.65%, of the first timers passed. Dave Andrew Pillado Baga of the University of Saint La Salle in Bacolod City ranked number 9 in the said examination. The University of Saint La Salle is a Commission on Higher Education (CHED) autonomous school.

In Western Visayas, nine (9) out of 21 higher education institutions (HEIs), or 42.86%, were high performing or had a passing percentage higher than the national level. Most of the high-performing HEIs were private schools. One hundred fifty-five (155) out of 334 examinees, or 46.41%, passed. One hundred six (106) of the first timers, or 50%, passed. The University of the Philippines in the Visayas, with a passing percentage of more than 90%, topped the high-performing schools in Western Visayas with more than 30 examinees and at least an 80% passing percentage.

On the other hand, 3,156 out of 9,533 passed in the May 2025 Licensure Examination for CPA administered by the PRC Board of Accountancy in 16 testing centers. Six thousand two hundred forty-seven (6,247) of these examinees were first timers. Two thousand one hundred twenty-four (2,124) of the first timers passed. Others either failed or were conditional. All thirty-three (33) first timers from UP Visayas passed. Rizza Mae Baes Balasa of Filamer Christian University (FCU) in Roxas City ranked number 8 among the successful examinees who garnered the ten highest places. Filamer Christian University is a CHED deregulated school.

In Western Visayas, 13 out of 24 higher education institutions (HEIs), or 54%, were high performing. Likewise, most of the high-performing HEIs were private schools. One hundred fifty-eight (158) out of 393 examinees passed. Two hundred ninety-eight (298) of the examinees were first timers. One hundred thirteen (113) of the first timers passed. It is worth mentioning that all six (6) first timers of UP Visayas passed, while 13, or eighty-one percent (81%), of the first timers from Carlos Hilado Memorial State University – Fortune Towne in Bacolod City passed.

Finally, results showed that seventy-nine percent (79%) of the schools with examinees in the 2025 Licensure Examination for CPA were private HEIs. Eighty-five percent (85%) of the top-performing schools in Western Visayas were private HEIs. Very few of the public HEIs are offering the Bachelor of Science in Accountancy program. The said program is dominated by private HEIs. Thirty-five (35) first timers out of 100 passed in the said examination. All first timers from the University of the Philippines Visayas, an HEI not under the jurisdiction of CHED, passed in both the May and October examinations. Top-performing HEIs in Western Visayas with graduates included among the successful examinees who garnered the ten (10) highest places were CHED autonomous and deregulated schools.

In conclusion, these findings showed a generally low performance of HEIs in the Licensure Examination for CPA at both the regional and national levels. Hence, there is a need to review and revise the Bachelor of Science in Accountancy (BSA) program curriculum and other allied programs’ curricula. The curriculum revision shall be in coordination with the University of the Philippines and other top-performing CHED autonomous and deregulated schools offering Bachelor of Science in Accountancy and its allied programs.