FAQs – Accountancy Program

1. What are the differences between BSA and BSAIS Programs?

     The BSA Program prepares students in providing assurance and audit services for statutory financial reporting, tax-related services, management advisory services partnering in management decision making, devising planning and performance and control systems, and providing expertise in financial reporting and control to assist various stakeholders in making decisions. The Program prepares the students to be a Certified Public Accountant (CPA) administered by the PRC – BOA.


     Meanwhile the BSAIS Program integrates knowledge in business, accounting, and computer systems. This prepares students to become experts in choosing the best software or designing and maintaining the overall information system, assessing the integrity of systems, assessing the inefficiencies of a company’s system and recommending improvements to assist management in the formulation and implementation of an organization’s strategy. The Program prepares the students to take the Certified Information Systems Auditor (CISA) examination administered by ISACA.

2. What is the Retention grade for Accounting, Law, Taxation and other Board-related courses?

     The retention grade for all board exam related subjects (for BSA) is 2.5.

3. When will a BSA student take qualifying, retention & comprehensive exams?

     Qualifying exam is given after finishing 1st year

Retention exam 1 is given after 2nd year and Retention exam 2 is given after 3rd year.

Comprehensive exam is given DURING 4th year.

4. Can a SHS graduate with non-ABM track still enroll as BSA?

     Everybody is welcome to be admitted to the BSA program, irrespective of the strand in senior high school. However, a non-ABM graduate shall undergo a bridging program to take up the foundation courses. The foundation courses are FABM1, FABM2, BSFin, BESoR, and BMath. In case any of the foundation courses have already been taken by the student (non-ABM) in the senior high school, that course/s shall no longer be taken as part of the bridging program.


     Due to the bridging program, a non-ABM student shall have a limited to no major subject/s yet at the start of the semester. The major subject/s can only be given on the following semester after finishing some or all of the bridging subjects. As an effect, the student may be extended by 1 semester in finishing the BSA program.

5. Can a student shift to and from any of the Accounting programs?

Yes, a student may shift to and from any of the Accounting programs.

      If a non-BSA student wishes to shift to BSA program, there may be major subjects that he/she has to retake due to the difference in the number of units. Students shifting to BSA program shall take ALL yearly assessment exams given to BSA students. The following are the examinations given:

Qualifying examination - for incoming 2nd year students

Retention exam 1- for incoming 3rd year students

Retention exam 2 - for incoming 4th year students

Comprehensive exam - for 4th year students (during the school year)

     If a 2nd year non-BSA student shifts to BSA during the academic year, he/she shall take only the qualifying examination. If a 3rd year non-BSA student shifts to BSA, he/she shall take both the qualifying and retention exam 1. A 4th year non-BSA student who shifts to BSA shall take the qualifying exam, the retention exam 1, and retention exam 2.

      It has to be noted that certain subjects are required to be taken first (with grades not below the cut-off grade) by the students before they can be allowed to take the aforementioned exams.

6. Can a student who finished BSBA or BSAIS proceed to BS Accountancy for a second degree?

     Yes, a student who has earned a degree in BSBA or BSAIS or any other baccalaureate degree programs can proceed to BS-Accountancy. Depending on the degree previously earned, certain subjects may be credited or may be required for a retake due to differences in the number of units.

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