From the moment the May 2026 Certified Public Accountant Licensure Examination (CPALE) results came in, hundreds and thousands of congratulatory posts began to settle in timelines from schools and relatives beaming with pride for those belonging to the 30.83% passing rate.

Yet, in the midst of the celebration, a painful truth also began to sink in for those belonging to the 69.17%, as it seems that support is only given to those who deserve it.

And of course, in a field as rigid as the numbers it worships, the qualification to be “deserving” is dictated merely by one’s triumphs, with no regard whatsoever for the bravery it takes to face the sheer difficulty of accountancy.

Every year, the Bachelor of Science in Accountancy (BSA) program eliminates students “undeserving” of the right to stay. A classroom full of freshmen eventually becomes a classroom devoid of seniors with each course and test that passes.

Dr. Joy Rabo, Chair of the Technical Panel for Accountancy under the Commission on Higher Education (CHED), reported that from academic year (AY) 2018 to 2023, only 13% of students nationwide finished the program.

In HAU, BSA students must meet strict requirements to become a part of that graduating percentage, with 2.50 being the lowest grade one can get before they are out.

If a student incurs a grade of 2.75 or lower, they will receive a probationary status. Another subsequent grade within that range will result in their removal from the program.

Regardless of whether they have a high General Weighted Average (GWA), regardless of whether the student has even earned a “flat uno” throughout the years, two unretained grades can make it or break it.

On top of that, students must take an On-Boarding Examination (OBE) during their sophomore and junior year along with a comprehensive examination for their senior and fifth year. Each rigorous assessment acts as a mock examination in preparation for the CPALE as it covers all the subjects the students have taken up thus far.

While students have unlimited retakes in cases of failure, waiting for another year to do so may result in a delayed graduation — an expense of time and money that not many students can afford, especially those with little financial means and yet large responsibilities to support their families.

Universities around the country have also implemented similar measures, such as the Lyceum of the Philippines University’s (LPU) grade requirement of 2.00 or higher for major subjects and 2.25 or higher for minor subjects. LPU has also imposed a one take policy for its comprehensive examinations, wherein one failure will disqualify the student from continuing BSA.

Meanwhile, the Polytechnic University of the Philippines (PUP) fills up its program slots based on the students’ ranking in terms of their average scores in the Special Qualifying Examination (SQE) and the average of all their Accounting and Law subjects in their previous year level. Students who fall from the ranked list must shift to a different program.

And so, while 548,127 students enrolled under BSA in the hopes of finishing it, only 73,574 survivors — the highly regarded 13% — walked down the aisle during their graduation rites as a BSA degree holder.

But that is not the end of it, as even fewer pass the CPALE to become a professional title holder. Over the past five years, the overall passing rates fell in a range of 15.28% to 34.02%, leading many to deem it as one of the hardest board exams in the country.

Despite all those grade retention policies and qualifying examinations, many graduates still express fears of taking the CPALE due to a weak foundation as the board exam is notoriously known for its wide coverage.

In the syllabus implemented as of present, takers must deal with highly complicated topics across six subjects in three subsequent exam days: Management Advisory Services (MAS), Auditing, Regulatory Framework for Business Transactions (RFBT), Taxation, Financial Accounting and Reporting (FAR), and Advanced Financial Accounting and Reporting (AFAR).

While the Board of Accountancy (BOA) has released a table of specifications (TOS) to guide reviewees and review centers, examinees often express frustrations after taking the boards due to alien and defective questions.

“Nawawalan na ng saysay yung TOS. Sayang yung ibang topics, masyado nang nagfocus sa pagpapahirap ng exam kaya di na nasunod yung mismong TOS,” expressed X user @elijahskomisyon.

“Sana this Oct CPALE konte lang mga alien na questions. Mostly nung dec 2024, yung MAS talaga ang napaka. Imagine first subject yun, nakakababa ng morale,” @_1281999 emphasized ahead of the October 2025 CPALE.

After all, what is the point of providing the CPALE’s coverage if the exam-giving body continues to give questions that are beyond its scope?

Reviewees sacrifice themselves to wholly dedicate their time, strength, and money to their pursuit of the profession. Nontakers will never be able to grasp the anxiety and dread these examinees must have felt the second they saw questions out of their reach, despite all that they have given up to cover each grueling topic.

Should these alien and defective questions bring about their downfall after two CPALE takes, these reviewees have no other choice but to take a refresher program — one that is offered in only 13 schools nationwide, with none in Pampanga.

Thus, reviewees must go longer distances for another chance to continue their dreams of becoming a CPA, proving the program to be exceedingly anti-poor for those who cannot simply conjure up a large amount of money to afford travel and tuition fees amidst rising costs of living.

As long as hellish retention policies and an unforgiving board exam becomes the norm, empathy will always be seen as a liability that the field of accountancy cannot afford for the sake of its students.

Isabelle Rashieka Torno is the Managing Editor of The Angelite for the Publication Year 2026-2027, and writes opinions under the column “Written Off”

The views and opinions of the editor does not necessarily reflect those of the publication.