Dalubhasaan ng Lunsod ng San Pablo

Brgy. San Jose, San Pablo City

Department of Accountancy and Entrepreneurship

Bachelor of Science in Accountancy

Accounting Research

Research Title: Merits and Demerits: CPAs’ CPD units raised to 120

Personal Information

Name: Maria Cristina M. Pangan Age: 23 years old

Contact No.: 09567351681 Gender: Female
CPA since: 12 2017
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1. Field of Work
a. Academe c. Government
b. Commerce d. Public Practice

2. Work Experience
a. 0 to 3 years c. 5 to 7 years
b. 3 to 5 years d. 7 years and above

3. Seminars Attended (Relating to what subject)

a. Taxation
b. Financial Accounting and Reporting
c. Advanced Financial Accounting and Reporting
d. Auditing
e. Regulatory Framework for Business Transactions
f. Management Advisory Services

4. Are you in favor of the 120 CPD units for CPAs?

a. Yes b. No

5. In your own perspective, what are the advantages and disadvantages of having higher CPD units?
Advantages Disadvantages
Keep the person’s skills and knowledge Costly
updated to current standards. Accessibility
Increases the professional’s understanding
About his field.
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6. Do you go beyond the 120 CPD unit requirements? Why?

No, some seminars are not applicable for my profession.
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7. Are you learning from CPD seminars?

Yes.
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8. How do you apply CPD learnings to your profession?

CPD seminars gives me additional learnings regarding my profession and keeps me up to date about the
accountancy field which I can use to provide relevant audit procedures.
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9. From whom (which provider) do you acquire CPD units?

Philippine Institute of Certified Public Accountants
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