Mock board examination rating and general weighted average as predictors of CPA licensure examination performance of BS Accountancy graduates

Abstract

This study examines the predictive relationship between mock board examination ratings, General Weighted Average (GWA), and performance on the Certified Public Accountant Licensure Examination (CPALE) among Bachelor of Science in Accountancy (BSA) graduates. Using a correlational research design, the analysis incorporates historical academic records and mock board results from 2015–2023 to determine their significance as performance indicators. Findings reveal that while mock board scores show moderate predictive validity (r = 0.42, p < 0.05), GWA demonstrates stronger correlation (r = 0.61, p < 0.01) with CPALE outcomes, though institutional variations in mock exam alignment with CPALE content weaken its consistency. The study highlights the need for curriculum enhancements and standardized mock exam designs to improve predictive accuracy. These results provide actionable insights for accounting educators and policymakers to refine preparatory strategies for licensure success.