Top 10 Universities in the CPA Board Exams Since 2013

These 10 universities produced the most candidates with top 10 scores in the CPA board exams since 2013.

Of the nearly 197,000 individuals who eagerly waited for the CPA board exam results since 2013, there were 361 whose biggest dreams came true.

They did more than pass the Certified Public Accountants (CPA) licensure exams.

They earned one of the 10 highest scores in their year—a feat that fewer than one percent of the country’s CPA passers has accomplished and that practically guarantees the individual a golden ticket to the accounting career of their dreams.

Only 96 universities, out of more than 500 that offer accountancy degrees, have shared this accomplishment since 2013.

Why have we started with 2013 on this list? That’s the year TOA Global began hiring experienced accountants in the Philippines for growing accounting firms in Australia, Canada, New Zealand, and the United States, and we’ve been watching the CPA licensure exam results closely since then.

The 10 universities listed here produced the highest number of top scorers, up to the December 2024 CPA board exams.

CPA board exams: Top 10 universities since 2013​

Ateneo de Davao University (Davao City) - 8 top CPA board exam results since 2013
Rank 10
University of the Cordilleras (Baguio City) - 9 top CPA passers
Rank 9
Holy Angel University (Pampanga) - 11 top scorers​
Rank 8
Far Eastern University (Manila) - 12 top scorers
Rank 7
University of San Jose Recoletos (Cebu City) - 13 top scorers since 2013
Rank 6
University of the Philippines - Diliman (Quezon City) - 20 top scorers
Rank 5
Polytechnic University of the Philippines (Manila) - 25 top scorers​
Rank 4
De La Salle University (Manila) - 26 top scorers
Rank 3
University of Santo Tomas (Manila) - 36 top scorers
Rank 2
University of San Carlos (Cebu City) - 45 top scorers
Rank 1

Source: Professional Regulation Commission

Ateneo de Davao University (Davao City)

8 top CPA board exam results since 2013

“What matters is that you rise again from all your setbacks and get better every day. It does not matter how you start but it all boils down to how you finish the game.” That’s the advice that Ateneo de Davao University graduate Neshel Sinco shared with his university publication after taking the Top 10 spot in the September 2023 CPA board exams.”

University of the Cordilleras (Baguio City)

9 top CPA passers

Nicole Gonzales earned the highest score in the May 2024 CPA board exams, a feat she shared with Hazel Ann Sera of the Polytechnic University of the Philippines-Sta. Mesa. This is the second consecutive year that a University of the Cordilleras graduate topped the May CPA licensure exams.

Holy Angel University (Pampanga)

11 top scorers

A good number of TOA Global’s team members studied in Holy Angel University, which offers programs in Accountancy, Internal Auditing, and Management Accounting.

Once they joined TOA Global, they received access to a professional development program that’s aligned to their job role and level, with complimentary technical, accounting software, and success skills courses so they can flourish in their career and pave the way for further growth.

Far Eastern University (Manila)

12 top scorers

At least 12 of the top CPA board exam scorers since 2013 have come from Far Eastern University. Before accountancy majors in this private university complete their third year, they must pass a comprehensive exam. If they pass, they must then complete research work and a 600-hour apprenticeship in an accounting or audit firm.

University of San Jose Recoletos (Cebu City)

13 top scorers since 2013

This private university has undergraduate programs in both Accountancy and Management Accounting. USJ-R graduate Hebban Tawantawan secured the Top 1 spot in the September 2023 CPA board exams. (He shared first place with Allaine Collamar of the University of the Philippines-Visayas.)

In a press conference the university organized, he said that the first thing he did when he heard the news was to call his mother, “who immediately started crying. Everyone was in disbelief. My dad also started crying.”

University of the Philippines - Diliman (Quezon City)

20 top scorers

The state university offers a Business Administration and Accountancy undergraduate program, which takes 4.5 years to complete. Although the program accepts only between 60 and 90 students every year, it has produced a good number of top scorers: at least 20 since May 2013.

Polytechnic University of the Philippines (Manila)

25 top scorers

This public university offers Accountancy, Management Accounting, and Financial Management degrees. PUP graduate Yanna Jillianne Cruz, who earned the second highest score in the May 2022 CPA examination results, later told the university paper that dealing with uncertainty during the COVID-19 pandemic was one of the biggest challenges she faced.

She said she sometimes thought that she would have been better off finding a job than preparing to sit for the board exams.

At TOA Global, we like to emphasize that you can launch your international accounting career even before you secure that prestigious CPA license.

What’s crucial is that you protect your gains from your accountancy education. You can do this by choosing a work environment where your professional growth is a top priority, and where you receive support to help you accomplish your goals – whether those include securing a CPA license or not.

De La Salle University (Manila)

26 top scorers

This university offers both undergraduate and graduate accountancy programs. In the May 2019 board exams, two DLSU graduates shared the number one spot, Josemaria Fontillas and Geraldine Papa. Fontillas later told the university’s student publication, The La Sallian, that the program’s fast pace had equipped him with “the ability to grasp a concept in a short amount of time.”

University of Santo Tomas (Manila)

36 top scorers

From 2016 to 2019, UST had at least 5 top scorers every year in the October accountancy board exam results. The university strives to develop accountants who are both competent and ethical, and who exercise professional skepticism and global awareness in their profession.

University of San Carlos (Cebu City)

45 top scorers

From 2015 to 2018, USC had at least five top 10 scorers in the May exams. In the May 2018 CPA board exam, 8 out of 21 top scorers were USC graduates. And in the December 2024 board exams, USC graduate Jianne Ilysse Yu earned the highest score in the entire country.

In describing its Bachelor of Science in Accountancy program, the university said it seeks to help create, manage, and distribute wealth “as a result of the professional accountant’s advice, mentoring, and services.”

Your accounting career dreams: Grow with international firms

Landing a job with the Big 4 accounting firms, like passing the CPA board exam, has a well-deserved place on the list of most aspiring accountants’ goals.

An equally worthy goal is launching an international accounting career from your own home city in the Philippines, so you can stay close to your family.

Whether or not you’re preparing to become a parent yourself, it’s essential to protect your work-life balance and wellbeing, which is why TOA Global does not have that culture of overtime so common among accounting businesses.

As a TOA Global accountant or bookkeeper, you’ll also enjoy access to resources that will help you secure your own CPA license recognized in Australia or the United States, if that is on your list of professional goals.

All you need is at least 2 years of accounting or bookkeeping experience and the courage to launch your international accounting career. So, explore your accounting career opportunities at TOA Global today!

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