Flores, Angel Mae

Bulaon, Jeune Reginald Arvin

Del Rosario, Dianne Angelique

Miranda, Ashley Shane

Torres, Danise Betina

Valenzuela, Alfred

TITLE CHOICES:

1. The Impact of Continuing Professional Development Units to the Certified Public Accountants in
Region III

2. The Leverage of the Prescription of Professional Regulatory Board of Accountancy Resolution No. 05
Series of 2016 to the Certified Public Accountants in Region III

3. The Leverage of the Prescription of Additional Continuing Professional Development Units to the
Certified Public Accountants in Region III

LIST OF MAIN VARIABLES:

a. Level of Competency

b. Availability of Financial Resources

c. Time Constraint

d. Salaries, Incentives, and Benefits

e. Choice of CPD Credited Programs (factors influencing their choice)

ABSTRACT

This study purported to delve into the prescription of additional Continuing Professional
Development (CPD) units and into the whole CPD aspect as well of Certified Public Accountants in the
academe. It focused in CPA professors who also serve as the adviser of Junior Philippine Institute of
Accountants (JPIA) in colleges and universities in Region III. In order to understand the new resolution of
adding sixty (60) additional CPD units which equate to one hundred twenty (120) units and its leverage to
the CPAs in academe, this study explored its impact on the following dimensions: level of competency,
availability of financial resources, time constraint, salaries, incentives and benefits, and choice of credited
CPD programs along with the factors which influenced their choice. The study also explicated the
importance of having a CPD in their profession and their perceptions towards CPD itself.

It is expected that the results of this study will create awareness of these aspects among CPAs in
any field, their institutions, local CPD organizations, and as well as their respective employers. In the
same light, it may serve as a basis for consideration of the Professional Regulations Commission in
implementing and prescribing additional CPD units in any profession.