Second Preboard

INTERNATIONAL SCHOOL OF ASIA AND THE
Alimannao Hills, Penablanca, Cagayan 3502

PACIFIC
C OLLEGE OF B USINESS A DM INISTR ATION AND A CCOUNT ANCY
CPA IN-HOUSE REVIEW SECOND PREBOARD RESULTS
CPA LICENSURE EXAM
The CPA Licensure Exam is a 3-day exam in which two subjects are taken each day. The
six subjects in the CPA licensure examination are Financial Accounting and Reporting(FAR),
Advanced Financial Accounting and Reporting(AFAR), Management Advisory Services(MAS),
Auditing(AUD), Taxation(TAX), and Regulatory Framework for Business Transactions(RFBT).
The CPA licensure exam is scheduled twice a year – during May and October. The May
2018 CPA Licensure Exam is scheduled on May 13, 20, and 21, 2018.
IN-HOUSE REVIEW SECOND PREBOARD RESULTS
The scale below is used in determination of the performance of the May 2018 CPA Board
Candidates:
Scale Score Range

High Performing (HP) 86 – 100
Average Performing (AP) 66 – 85
Low Performing (LP) 51 – 65
Non-Performing (NP) 50 and below
The performance scale of students’ was constructed based on the past preboard results
of those who passed the October 2017 CPA Licensure Exam. The average rate is set at 65%
because if the student will get a zero-based rate of more than 65% in the In-House Final
Preboard, the student has the chance to pass the CPA Licensure Exam as what has been
manifested on the results of the October 2017 CPA Licensure Exam.
I. Profile of ISAP May 2018 CPA Board Candidates
Name FAR RFBT MAS Tax AUD AFAR Average

Gonzales, Mark John D. 69.33% AP 63.00% LP 87.14% HP 76.92% AP 78.38% AP 88.57% HP 77.22% AP
Macalino, Ednaliza C. 62.67% LP 65.00% LP 60.00% LP 61.54% LP 50.00% NP 75.71% AP 62.49% LP
Julian, Aira Jamaica A. 50.67% NP 56.00% LP 70.00% AP 58.46% LP 72.97% AP 55.71% LP 60.64% LP
Ramos, Jamaica G. 54.67% LP 59.00% LP 65.71% LP 40.00% NP 43.24% NP 57.14% LP 53.29% LP
Magday, Jaymar B. 56.00% LP 46.00% NP 54.29% LP 44.62% NP 41.89% NP 52.86% LP 49.28% NP
Malayao, Jelly Ace S. 70.67% AP 51.00% LP 45.71% NP 41.54% NP 43.24% NP 41.43% NP 48.93% NP
Amigo, Kathleen Joy G. 81.33% AP 48.00% NP 52.86% LP 24.62% NP 32.43% NP 44.29% NP 47.25% NP
Corpuz, Angelique R. 46.67% NP 39.00% NP 70.00% AP 35.38% NP 43.24% NP 47.14% NP 46.91% NP
Carpio, Maylene C. 46.67% NP 52.00% LP 50.00% NP 41.54% NP 40.54% NP 47.14% NP 46.31% NP
Gelacio, Jesus Harvey B. 56.00% LP 47.00% NP 47.14% NP 21.54% NP 33.78% NP 50.00% NP 42.58% NP
Cortez, Jeda Mae A. 41.33% NP 44.00% NP 28.57% NP 32.31% NP 36.49% NP 30.00% NP 35.45% NP
II. Summary of Students’ Performance as to Board Exam Subject
Students' Performance
SUBJECT
HP AP LP NP Total
Financial Accounting and Reporting (FAR) 0 3 4 4 11
Regulatory Framework for Business Transactions (RFBT) 0 0 6 5 11
Management Advisory Services (MAS) 1 2 4 4 11
Taxation (TAX) 0 1 2 8 11
Auditing (AUD) 0 2 0 9 11
Advanced Financial Accounting and Reporting (AFAR) 1 1 3 6 11
AUD
TAX
NP
MAS LP
AP
RFBT HP
FAR
0 2 4 6 8 10
Number of Students
Most of the students are non-performing in the subject area of Auditing (9 out of 11
students) and Taxation (8 out of 11 students) and low-performing in the subject area of
Regulatory Framework for Business Transactions (6 out of 11 students). The number of non-
performing and low-performing students (4 out of 11 students) are the same in the subject
areas of Management Advisory Services and Financial Accounting and Reporting.
We also have a student who is high-performing in the subject area Management

Advisory Services; and some students who are average performing in Financial Accounting
and Reporting (3 of the students), Management Advisory Services (2 of the students), Taxation
(1 student), and Auditing (2 student).
III. Summary of Students’ Performance based on Average Scores of Students
AP
9%
LP
27%
NP
64%
Basing on the students’ average, no student is high performing, most are non-
performing (7 out of 11 students or 64% of the students), some are low performing (3 out of
11 students or 27 % of the students), and only one average-performing (1 out of 11 or 9% of
the students).
IV. Comparison of the First and Second Preboard Results based on the
Average scores of Students
1st PB 2nd PB Increase / (Decrease) in

Name
Average Average Average
Gonzales, Mark John D. 75.31% AP 77.22% AP 1.91%
Macalino, Ednaliza C. 61.18% LP 62.49% LP 1.31%
Julian, Aira Jamaica A. 57.90% LP 60.64% LP 2.74%
Ramos, Jamaica G. 52.27% LP 53.29% LP 1.02%
Magday, Jaymar B. 51.36% LP 49.28% NP -2.08%
Malayao, Jelly Ace S. 45.05% NP 48.93% NP 3.88%
Amigo, Kathleen Joy G. 40.85% NP 47.25% NP 6.40%
Corpuz, Angelique R. 48.25% NP 46.91% NP -1.34%
Carpio, Maylene C. 49.38% NP 46.31% NP -3.07%
Gelacio, Jesus Harvey B. 46.29% NP 42.58% NP -3.71%
Cortez, Jeda Mae A. 38.99% NP 35.45% NP -3.54%
Students' Performance 1ST 2ND

High Performing 0 0
Average Performing 1 1
Low Performing 4 3
Non-Performing 6 7
4 1ST
3 2ND
2
0
High Performing Average Low Performing Non-Performing
Performing
The lone student that is average performing during the first preboard continues to be an
average performer while a student who has been low performing during the first preboard
became non-performing during the second preboard and out of the seven non-performing
students four students has a decreased performance during the second preboard.
Prepared By:
JACQUE D. TAMAYAO, MICB, CPA

CPA In-House Review Coordinator
Noted By:
PELAGIO C. LABANG, JR., MBA

Dean, College of Business Administration and Accountancy

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INTERNATIONAL SCHOOL OF ASIA AND THE

Alimannao Hills, Penablanca, Cagayan 3502

CPA LICENSURE EXAM

IN-HOUSE REVIEW SECOND PREBOARD RESULTS

Scale Score Range

I. Profile of ISAP May 2018 CPA Board Candidates

Name FAR RFBT MAS Tax AUD AFAR Average

II. Summary of Students’ Performance as to Board Exam Subject

We also have a student who is high-performing in the subject area Management

III. Summary of Students’ Performance based on Average Scores of Students

1st PB 2nd PB Increase / (Decrease) in

Students' Performance 1ST 2ND

JACQUE D. TAMAYAO, MICB, CPA

PELAGIO C. LABANG, JR., MBA

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