Performance Trends of Accountancy Graduates in the CPA Licensure Examination: Analysis of Negros Oriental State University (2017–2023)

This study examined the performance trends of Negros Oriental State University (NORSU) graduates in the Certified Public Accountant Licensure Examination (CPALE) from May 2017 to October 2023. Using secondary data from the Professional Regulation Commission (PRC), the research analyzed national and institutional passing percentages as well as subject-level outcomes across six CPALE domains: Financial Accounting and Reporting, Advanced Financial Accounting and Reporting, Management Services, Auditing, Taxation, and Business Law. Descriptive statistics, correlation analysis, and data visualization were employed to identify patterns of performance. Findings revealed three distinct phases in national results: a steady decline from 2017 to 2019, a slump during the pandemic years of 2020–2021, and a recovery beginning in 2022. NORSU’s performance mostly reflected national patterns; however, it often lagged behind national averages, especially during the pandemic, when no passers were documented for three consecutive cycles. Performance improved in May and October 2023. Institutional outcomes are correlated with national outcomes, implying that broader national trends heavily influenced NORSU’s outcomes. Subject-level analysis revealed continuous deficiencies in Taxation, AFAR, and Auditing, with better outcomes documented in Business Law and, on occasion, Management Services. The study emphasizes the importance of continuous monitoring of students, faculty specialization, and subject-focused interventions to enhance CPALE readiness. To align institutional outcomes with national standards and sustain improvements, targeted review mechanisms, mock board examinations, developmental activities, and improved student support are highly recommended.