Factors influencing the LECPA performance of board topnotchers (2010-2025): A foundational study for future research

The licensure examination for Certified Public Accountants (LECPA) is considered among the most difficult board exams in the Philippines, as evidenced by passing rates that hover between 20-35% in the last 15 years. LECPA passing average is even lower in provinces such as Quezon. HEIs offering BSA are trying to explore multiple angles on how to improve this passing rate. Hoping to provide a lead to this end, this study attempted to look into a broad range of factors that may affect LECPA performance, using comparative and correlational analyses. From all over the country, the researchers gathered data from a total of 153 LECPA takers, which include 34 topnotchers, 61 passers, and 61 non-passers. Results reveal that the respondents tend to obtain higher LECPA ratings if they are more introverted and conservative, while those who are more sophisticated in music and arts tend to perform poorly in the said exam. Respondents from intact nuclear families also tend to perform better. Certain practices were associated with poor board performance, such as the use of Pomodoro and similar techniques, as well as the use of note-taking apps. Those who followed a less structured review schedule performed better. Participation in accounting competitions showed high correlation with board performance. The researchers recommend the use of the findings not necessarily for the screening of BSA applicants, but rather to develop strategies around the academic, personal, and other characteristics of students with the goal of improving board performance.