23 Ranked Best Accountancy Schools in the Philippines for 2018


The ranking of the best accountancy schools in the Philippines for 2018 has been released, which currently featured only 23 out of 532 colleges and universities offering undergraduate programs in accountancy. (READ: FULL RESULTS: October 2019 CPA Board Exam Passers List)

De La Salle University is still ranked first in the country for accountancy with 83.95% overall score based on overall board exam performance (70%), accreditation (20%), and faculty-student ratio (10%). The school is the sole institution in the country accredited as Center of Excellence (COE) in accountancy by the Commission on Higher Education (CHED).

University of Santo Tomas made the 2nd rank on the list for 2018, ahead of University of the Philippines Diliman at 3rd rank, Far Eastern University at 4th rank, and University of San Carlos at 5th.

Rounding out the remaining five places for the first top 10 performing schools are the University of San Jose-Recoletos in Cebu City at 6th rank, Holy Angel University in Angeles City, Pampanga at 7th, University of Saint La Salle in Bacolod City at 8th, Kingfisher School of Business and Finance in Lucao, Pangasinan at 9th, and University of Saint Louis-Tuguegarao at 10th. University of San Jose Recoletos is presently CHED’s Center of Development (COD) in accountancy.

The list is based on the results of this year’s biannual certified public accountant licensure examinations plus other factors including accreditation status of the program and faculty-student ratio to find out which schools offering programs in accountancy have the most valuable degree programs to produce batch of examinees with high certified public accountant licensure examination passing rates.

The ranking uses the same performance indicators as the Local Pulse School Rankings, however the weightings for number of examinees were adjusted to reflect programs with fewer examinees. Details on the methodology are discussed here or can be accessed using this page. Other possible factors which are possibly secondary variables in determining the best Philippine schools to study accountancy are included in the disclaimer page. Factors such as international linkages, community involvement, employer reputation, research outputs, and research citations per faculty are not part of this study. These variables are assumed to be assessed by accrediting agencies such as PACUCOA, PAASCU, AACCUP, and CHEd.


To rank the schools, we took the weighted passing rate average of the biannual certified public accountant licensure examinations in 2018, the number of examinees, and top performing examinees as the overall board exam performance, and faculty-student ratio and accreditation status of the accountancy programs as other criteria. Note that the weighted passing rates we used for 2018 certified public accountant licensure examination were 60% (unlike the PRC’s 80%), and minimum of 20 examinees (unlike the PRC’s 50 minimum examinees).

Read on to see which schools made the list.

23 Best Philippine Schools with Bachelors in Accountancy Programs for 2018
PASSEDFAILEDCONDTOTALWeighted % PASSED (40%)No. of Examinees (20%)With Top Examinees (10%)Accreditation LevelAccreditation Level Score (20%)Faculty-Student Ratio (FSR)No. of Students per FacultyFSR Score (10%
1DE LA SALLE UNIVERSITY-MANILA83.9514814516788.62%6080COE1001:141485
2UNIVERSITY OF SANTO TOMAS82.48353536547174.95%100100Level III701:141485
3UNIVERSITY OF THE PHILIPPINES- DILIMAN74.3470047494.59%4080Independent601:151585
4FAR EASTERN UNIVERSITY- MANILA73.61130401518570.27%7080Level IV801:262675
5UNIVERSITY OF SAN CARLOS69.25771829779.38%4090Level II601:161685
6UNIVERSITY OF SAN JOSE- RECOLETOS68.6188471114660.28%6070COD901:202075
7HOLY ANGEL UNIVERSITY66.59107381315867.72%6090Level II601:323265
8UNIVERSITY OF SAINT LA SALLE65.6734344182.93%3040Level III701:141485
9KINGFISHER SCHOOL OF BUSINESS AND FINANCE65.6144014597.78%3060Not Accredited301:121285
10UNIVERSITY OF SAINT LOUIS- TUGUEGARAO65.35106352316464.63%6040Level IV801:232375
11DE LA SALLE UNIVERSITY- DASMARIÑAS65.233464376.74%3040Level IV801:151585
12BICOL UNIVERSITY-DARAGA61.13609128174.07%4040Level II601:232375
13HOLY NAME UNIVERSITY60.38331085164.71%3040Level IV801:171785
14ATENEO DE ZAMBOANGA UNIVERSITY60331144868.75%3040Level III701:111185
15UNIVERSITY OF THE PHILIPPINES- VISAYAS-ILOILO CITY59.94441997261.11%4070Independent601:151585
16UNIVERSITY OF THE PHILIPPINES- VISAYAS-TACLOBAN CITY59.2523543271.87%3040Independent601:151585
17ADVENTIST UNIVERSITY OF THE PHILIPPINES57.0922412781.48%3040Not Accredited301:141485
18CAGAYAN STATE UNIVERSITY- ANDREWS CAMPUS55.95411836266.13%4040Level I501:242475
19LYCEUM OF THE PHILIPPINES UNIVERSITY-MANILA55.8514812360.87%3040Level III701:272775
20DIVINE WORD COLLEGE OF CALAPAN55.2931623979.49%3040Not Accredited301:212175
21NOTRE DAME OF MARBEL UNIVERSITY54.95211023363.63%3040Level II601:242475
22NOTRE DAME UNIVERSITY54.71231143860.53%3040Level II601:131385
23GENERAL DE JESUS COLLEGE53.0715512171.43%3040Not Accredited301:171785

  1. Private Higher Education Institutions Faculty-Student Ratio. (2018, June 8). Retrieved from https://ched.gov.ph/wp-content/uploads/2018/07/Private-Higher-Education-Institutions-Faculty-Student-Ratio.pdf
  2. State Universities and Colleges (SUCs) Faculty Student Ratio. (2018, June 8). Retrieved from https://ched.gov.ph/wp-content/uploads/2018/07/State-Universities-and-Colleges-SUCs-Faculty-Student-Ratio.pdf
  3. List of Centers of Excellence and Development. (2018, May 8). Retrieved from https://ched.gov.ph/wp-content/uploads/2018/07/List-of-Centers-of-Excellence-and-Development.pdf
  4. October 2018 Certified Public Accountant Licensure Examination results released in six (6) working days. (2018, October 23). Retrieved from https://www.prc.gov.ph/article/august-2018-medical-technologist-licensure-examination-results-released-three-3-working-days
  5. May 2018 Certified Public Accountant Licensure Examination results released in five (5) working days. (2018, May 28). Retrieved from https://www.prc.gov.ph/article/may-2018-certified-public-accountant-licensure-examination-results-released-five-5-working
  6. Institutions with Accredited Programs (as of May 2018). Retrieved from https://drive.google.com/file/d/1X0B7_Zsmbg2Gg7NV1tvIcM4jIGZd1C_C/view
  7. Philippine Accrediting Association of Schools, Colleges and Universities. Retrieved from http://paascu.org.ph/?page_id=119
  8. Accreditation Status of Institutional Members (All Years, 1992-2017). (2018). Retrieved from http://www.aaccupqa.org.ph/index.php/about-aaccup/2-uncategorised/73-accreditation-status-of-institutional-members-all-years-1992-2017