Isap Accountancy Promotion and Retention: ST ND
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PrankyJellyIsap Accountancy Promotion and Retention: ST ND
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PrankyJellyISAP ACCOUNTANCY PROMOTION AND RETENTION
PROMOTION
The student will be promoted to higher accounting subjects if the pre-requisite subject has
been passed by the student.
For 1st year and 2nd year accounting subjects, the minimum grade is 80.00, if the student
has a grade lower than 80.00 he should repeat the subject.
Before a student will be promoted to second year level, a battery exam will be conducted.
The battery exam covers the accounting subjects already finished by the student during his/her
first year. The passing rate on the battery exam is 60.00%. If the student fails the battery exam,
he/she shall enroll in a remediation program tackling the subjects covered by the administered
exam during his/her 2nd year, 1st semester and is not allowed to take the subject which pre-requisite
is the subject/s covered on the battery exam until he/she pass the remediation program.
Before a student will be promoted to third year level, a battery exam will be conducted.
The battery exam covers the accounting subjects already finished by the student during his/her two
years in the institution. The passing rate on the battery exam is 60.00%. If the student fails the
battery exam, he/she shall enroll in a remediation program tackling the subjects covered by the
administered exam during his/her 3rd year, 1st semester and is not allowed to take the subject which
pre-requisite is the subject/s covered on the battery exam until he/she pass the remediation
program.
Before a student will be promoted to fourth year level, a qualifying exam will be conducted.
The qualifying exam covers the accounting subjects already finished by the student during his/her
three years in the institution. It is a six-part exam patterned to the actual CPA board exam. The
passing rate on the qualifying exam is 55.00% with no grade lower than 45.00%. If the student
fails the qualifying exam, he/she shall enroll in a remediation program tackling the subjects
covered by the administered exam during his/her 4th year, 1st semester and is not allowed to take
the subject which pre-requisite is the subject/s covered on the qualifying exam until he/she pass
the remediation program.
Assuming the student has finished all the academic requirements from 1st year to 4th year,
before he can be a candidate for graduation, the Department of Accountancy will conduct a mock
exam patterned to the actual CPA Board Exam. The passing rate on the mock exam is 60.00% with
no grade lower than 50.00%. If the student fails to pass the mock exam, he/she shall be advised to
take the review twice.
RETENTION
No student can take the same subject more than twice, hence on the third take the student
should be