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respectively: UST with 90.72%, De La Salle University 88.66%, Ateneo de Zamboangga with

87.14% and Bicol University-Daraga with 84.93% (“LIST: Top performing accounting schools

in the Philippines”). In 2017, UP Diliman still got the place with 100% but UST has been

overlapped by De La Salle University since it got only 91.99% compared to La Salle’s passing

rate of 92.66% but according to localpulse.net , the rankings are not the same. Based on overall

board exam performance, number of examinees, top performing examinees, accreditation status,

and faculty-student ratio, top 1-5 has been changed: De La Salle University with 88.32%,

University of Santo Tomas with 86.42%, University of San Jose-Recoletos with 79.08%,

University of the Philippines-Diliman with 78.95%, and Ateneo de Davao University with

75.97% respectively (“20 Best Accountancy Schools to Study”).

In becoming a CPA, you should meet usually 1800 working hours (“How to Become an

Accountant”) or an internship as an assistant in preparing financial statements, conducting audits

and communicating with clients under the supervision of an active CPA (“How to Become an

Accountant: Education and Career Roadmap”). This training will have six areas (“Training”):

1. Financial Accounting

2. Auditing & Statutory Compliance

3. Taxation

4. Information & Financial Systems

5. Corporate Planning, Control & Treasury Management

6. General Management