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Educational Requirements:
Before getting a CPA license, you need to pass first the Uniform CPA Exam (“Experience
Requirements for a CPA License”) which considered as the toughest licensure test and licensing
ethics exam and most boards accept the AICPA’s comprehensive ethics course and exam that
could be take anytime during your testing experience. Uniform CPA Exam is a 16-hour exam,
computer based test comprises of four sections: Auditing and Attestation (AUD), Business
Environment and Concepts (BEC), Financial Accounting and Reporting (FAR), and Regulation
(REG) (“What is the Uniform CPA Examination?”). The two given tests are part of the 4Es as
requirements in applying as a CPA. The rest of the 4Es are Education and Experience in which
you need a bachelor’s degree to fulfill the educational requirement and 150 semester hours of
education; and an experience of 1 to 2 years of experience under the supervision of an active
CPA to fulfill the experience as part of the 4Es (“Preparing for the CPA Exam Part III: The Next
Step”).
In becoming a CPA, you must earn Bachelor’s of Accountancy or Bachelor’s Business
with a 150-credit hour of Bachelor’s degree or a minimum of 120 credit hours if it’s a bachelor’s
degree program majoring accounting (“How to Become an Accountant”; “What Degree do I
Need to Become a CPA?; “What Degree is Needed to Take the CPA Exam?”).
In 2016 from a news posted in news.abs-cbn.com , UP Diliman got the first in top
accounting schools with a 100% of licensure passing rate, while the rest is from 2nd to 5th

