Statutory Conditions for Passing vs Conditioned
- Passed: General Weighted Average of at least 75.00% with no subject grade below 65.00%.
- Conditional: Obtained a rating of 75.00% and above in majority (at least 4 out of 6) of the subjects, but failed to meet the passing threshold in 1 or 2 subjects.
- Failed: Obtained a GWA below 75.00%, or failed in 3 or more subjects.
Removal Examination Window & Rules
An examinee with a Conditional status must take removal examinations in the remaining failed subjects within two (2) years from the date of the examination. To pass, the examinee must obtain a grade of at least 75.00% in each removal subject.
The 24-Unit Refresher Course Rule
Under Section 18 of the Philippine Accountancy Act of 2004, any candidate who fails in two (2) complete Certified Public Accountant examinations must enroll in and complete at least twenty-four (24) units of refresher course subjects before taking the exam a third time.
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