Mock board examination results as predictors in the Licensure Examination for Certified Public Accountants

This study was conducted to determine whether the mock board examination performance can predict a candidate’s performance in the Licensure Examination for Certified Public Accountants (LECPA). It covered the Bachelor of Science in Accountancy (BSA) graduates from a higher education institution in Pagadian City, Zamboanga del Sur, Philippines, who took the mock board examination and were first-time LECPA takers from the October 2022 to May 2023 batches. Participants were directly included in the study. A simple linear regression analysis was utilized to determine whether a candidate’s performance on the mock board could predict their LECPA performance. The model summary revealed a value of .474, which is below .5. Therefore, the study concluded that the mock board examination can predict overall LECPA performance. This result implied that higher scores on the mock board examination correlate with a higher probability of passing the LECPA. Based on these findings, the learning institution should regularly improve the mock board examinations. Suggestions include aligning the difficulty level of the mock board with the LECPA and having the assessment conducted by a Certified Public Accountant (CPA) examiner other than the mock board lecturer.