We, the undersigned BSAC 5th year students are currently enrolled in Accounting Research,

Part 2 (RESM 1053). In connection to this, we would like to ask permission from your good
office to conduct our study entitled “Where do Accountants go: A Landscape of CPD Learning
Activities”. The respondents of the study include Certified Public Accountants (CPAs).
Moreover, the said study will be conducted in Tuguegarao City.

Attached is a copy of the proposal paper and the research instrument.

For your appropriate action.

Respectfully yours,

GLADYS T. TUMBALI, MBA

Research Adviser