02980nam a22003137a 4500 16842 OCLRC 20260731013046.0 260324t xxu||||| |||| 00| 0 eng d OCLRC T 657 2023 0029 Villanueva, Charmaine S. Attributes affecting students' diferment in taking Certified Public Accountatn Licensure Exam: a basis for accounting workshop/ Chairmane S. Villanueva, Jude James R. Balog, Shanna May P. Balintad, Johnrick R. Bombay, & John Michael D. Moreno Parañaque City: Olivarez College, 2023. Undergraduate thesis. The Philippine CPA Licensure Examination is a challenging exam that requires applicants to meet specific requirements in order to take the exam and pass with a 75% general average. However, various factors such as demographic characteristics, academic performance, personal, and familial situations can impact CPA exam outcomes. To understand the reasons behind accounting graduates' decision to postpone taking the CPA Board Exam, a quantitative-descriptive research design was used with a total enumeration sampling approach, involving an electronic survey form. The sample comprised of 68 accounting graduates from Olivarez College - Parañaque and Lyceum of Alabang who graduated in 2022 but deferred taking the CPA Board Examination. The study revealed that the majority of participants were female, earning between P12,082 and P24,164 per month, and from Alabang. Externally funded programs, teaching techniques, and library resources had a minor impact on academic achievement, while financial limitations only had an impact on test preparation. Monthly income had the biggest influence on school component deferment. The findings of the study have implications for accounting graduates and educational institutions. Graduates should consider financial planning to ensure they can take the CPA Board Exam as planned. Educational institutions should provide financial support to students in the form of scholarships, grants, or flexible payment options. Additionally, institutions must assess their curriculum to ensure it prepares students to pass the CPA Board Exam. In conclusion, the study found that financial limitations had an impact on test preparation and monthly income was the biggest influence on school component deferment. Educational institutions must provide financial support to students, while accounting graduates should consider financial planning to ensure they can take the CPA Board Exam as planned. CPALE. CPA. Financial factor. School factor. Home and family factor. Student factor. Deferment. Balog, Jude James R. Balintad, Shanna May P. Bombay, Johnrick R. Moreno, John Michael D. THES T 657 2023 0029 16842 16842 0 0 0 0 LRC GR 2026-07-31 0 T 657 2023 0029 2026-07-31 01:30:46 2026-07-31 THES