Beyond Knowledge Gaps: Determinants of Repeated Certified Public Accountant (CPA) Licensure Examination Failure

Abstract

This study explored the determinants of repeated failure in the Certified Public Accountant Licensure Examination (CPALE) among repeat examinees. A quantitative descriptive-correlational design was employed, and data were collected and analyzed using frequency count, percentage, and simple regression analysis. Findings revealed that most respondents graduated in 2020 and 2022, took the CPALE for the second time, attempted the examination within one to less than two years after graduation. Examination-related factors were perceived factors on repeated CPALE failure. In terms of subject performance, Management Services had the highest scores. Academic Competency Factors were the only significant predictor of repeated CPALE failure. It is recommended to strengthen the academic competence of the students through competency-based instructions and comprehensive CPALE preparation programs to help reduce repeated examination failures. Further, future studies are recommended to a larger or more diverse sample to validate these findings.