The main purpose of this study is to provide information regarding the significance of

completing the CPD units for professionals. As for the CPD units, the study will limit
only up to the requirements for the gradual implementation until 2017 and will not
discuss further about the subsequent years.

The CPD unit activities will cover all the three main categories namely (a) Technical
Competence, (b) Professional Skills, (c) Professional Values, ethics & attitudes.

The study is primarily focused on the importance of having a CPD in their profession and
the impact on the following dimensions such as; level of competency, availability of
financial resources, time constraint, salaries, incentives and benefits, and their choice of
credited CPD programs along with the factors which influenced their choice.

The researchers limited the study to ( ) male and female CPA professors who are
currently teaching in schools and universities in region 3 who caters accountancy courses
and also serve as a Junior Philippine Institute adviser. Each respondents was given a set
of questionnaires for them to answer. In order to assure manageability of the collected
data, the questionnaire only included likert scale, checklist, and some personal responses.

This research provided an insight into teachers perceptions and experiences of CPD
programmes, and its influence on developing democratic citizens. At the data
construction stage, the study considered different schools and the interviews conducted
were limited to Accounting teachers in Region 3.