TL;DR: BS Accountancy is a four-year, minimum 173-unit program under CHED's CMO No. 27, series of 2017, built to prepare graduates for the CPA Licensure Examination (CPALE). The curriculum includes 81 units of core accounting education (Intermediate Accounting 1-3, Cost Accounting, Income Taxation) plus 36 units of cognate/professional courses (four levels of Auditing and Assurance, Accounting for Business Combinations) and a 6-unit Accounting Internship. Many schools impose their own retention policy, commonly a per-semester GPA floor plus a qualifying exam, on top of CHED's academic requirements. The CPALE national passing rate has run roughly 30-34% in recent administrations.
BS Accountancy is one of the few Philippine college programs whose entire curriculum exists to serve a single downstream goal: passing the CPA Licensure Examination. That shapes everything about it, from a heavier total unit count than most bachelor's degrees to school-level retention rules most other programs don't impose. This guide walks through the CHED-prescribed curriculum year by year, the internship requirement, common retention/qualifying policies, tuition, and what the license is actually worth in pay. For the exam itself, schedule, and passing criteria, see the CPALE 2026 guide; this post is the undergraduate program that leads up to it. If you're still in senior high, start with what strand for Accountancy.
What Is BS Accountancy?
BS Accountancy (BSA) is a four-year undergraduate degree that trains students in financial reporting, audit, taxation, and management accounting, regulated by CHED under CMO No. 27, series of 2017 ("Revised Policies, Standards and Guidelines for Bachelor of Science in Accountancy"). CHED's own policy describes its purpose as providing "general accounting education to students wanting to pursue a professional career in Accountancy in general and in Public Accounting in particular," built to comply with the International Federation of Accountants' competency framework so graduates qualify for both the Philippine CPA license and international certification assessments.
Unlike BSBA, which has no licensure exam attached, BS Accountancy's curriculum exists specifically to build the technical foundation for the CPA Licensure Examination (CPALE), which is why its total unit count runs meaningfully higher than most other bachelor's degrees.
Disclaimer: curriculum specifics and elective offerings vary by school within CHED's minimum framework. Confirm the current curriculum with your target school's accountancy department before enrolling.
What Subjects Are in the BS Accountancy Curriculum?
CHED's CMO 27 sets BS Accountancy at a minimum of 173 total units, the largest unit count of the four programs in this SchoolFinderPH degree-guide series, split across General Education, common business courses, core accounting education, and cognate/major/professional courses.
| Curriculum Component | Minimum Units |
|---|---|
| General Education | 36 |
| NSTP | 6 |
| Physical Education | 8 |
| Common Business and Management Education Courses | 6 |
| Core Accounting Education Courses | 81 |
| Cognate/Major/Professional Courses | 36 |
| Total | 173 |
The 81-unit Core Accounting Education block includes: Law on Obligations and Contracts, Business Laws and Regulations, Regulatory Framework and Legal Issues in Business, Management Science, International Business and Trade, Accounting Research Methods, Accounting Internship (6 units), Accountancy Research, Statistical Analysis with Software Application, Governance/Business Ethics/Risk Management and Internal Control, Managerial Economics, Economic Development, Financial Accounting and Reporting, Conceptual Framework and Accounting Standards, Intermediate Accounting 1-3, Financial Markets, Financial Management, Accounting Information System, IT Application Tools in Business, Cost Accounting and Control, Strategic Cost Management, Strategic Business Analysis, Business Tax, and Income Taxation.
The 36-unit Cognate/Major/Professional block is where audit training concentrates: Auditing and Assurance Principles, Auditing and Assurance: Concepts and Applications 1 and 2, Auditing and Assurance: Specialized Industries, Auditing in a CIS Environment, Accounting for Special Transactions, Accounting for Business Combinations, Accounting for Government and Non-profit Organizations, plus 12 units of Professional Electives (options include Updates in Financial Reporting Standards, Human Behavior in Organizations, Operations Auditing, Valuation Concepts and Methods, and Principles and Methods of Teaching Accounting).
How Long Does It Take, and What's the Internship Requirement?
BS Accountancy is a standard four-year program. In CHED's sample program of study, the heaviest accounting-specific load lands in the second and third years (Intermediate Accounting 1-3, Cost Accounting and Control, the four Auditing and Assurance courses), with the Accounting Internship (AE7, 6 units) scheduled alongside Accountancy Research in the first semester of fourth year, and Strategic Business Analysis, Strategic Management, and remaining professional electives closing out the final semester.
CHED's policy sets the internship at 6 units but does not fix a specific hour count in its national curriculum document, unlike some other licensure-track programs. That means the actual number of internship hours is set by each school's own program design, so confirm the current requirement directly with your target school's accountancy department rather than assuming a fixed national figure.
What Is a Retention or Qualifying Policy?
Because BS Accountancy exists to prepare students for one of the Philippines' hardest board exams, many schools, not CHED itself, layer their own retention or qualifying-exam policy on top of the standard curriculum to filter for students likely to succeed. These policies are set at the school level and vary meaningfully in strictness.
| School | Retention/Qualifying Requirement |
|---|---|
| Arellano University | Minimum GPA of 2.00 every semester, plus at least 60% on the program's qualifying examination |
| De La Salle University-Dasmariñas | Minimum grade of 2.00 in Intensive Basic Accounting, 1.75 in all other major subjects, minimum 2.00 GPA in first year, plus at least 75% on the qualifying examination |
| Camarines Norte State College | At least 75% on a qualifying exam covering Financial Accounting 1 and 2, taken at the end of second year, to continue in the BSA program |
Disclaimer: retention and qualifying-exam policies are set individually by each school, not by CHED at the national level, and change over time. Confirm your specific target school's current policy directly with its accountancy department; the examples above illustrate the general pattern, not a universal rule.
Does BS Accountancy Lead to a Board Exam?
Yes. BS Accountancy graduates who meet the eligibility requirements can sit for the Certified Public Accountant Licensure Examination (CPALE), administered by the Professional Regulation Commission's Board of Accountancy under Republic Act No. 9298, the Philippine Accountancy Act of 2004.
Passing the CPALE requires a general average of at least 75% across all six subjects, with no individual subject below 65%. If your general average clears 75% but one or two subjects fall between 65% and 74%, you receive conditional credit and only need to retake the specific subjects that fell short, within two years.
Recent national passing rates have run 30.17% (December 2024), 33.11% (May 2025), and 34.02% (October 2025), making the CPALE one of the more difficult Philippine board exams. For the complete six-subject breakdown, 2026 schedule, and study strategy, see the CPALE 2026 guide, and for how your target school's graduates actually perform, see top accounting schools by CPALE passing rate.
How Much Does BS Accountancy Tuition Cost?
SchoolFinderPH's own cost-of-college research groups BS Accountancy together with BSBA at roughly ₱35,000-₱80,000 per semester at private schools, noting that "CPA programs may cost more at top schools" given the extra core accounting coursework. Separately, published estimates for the cost of an accounting degree specifically have cited a range as wide as roughly ₱25,000-₱80,000 per semester depending on the school tier. BS Accountancy is free at state universities and colleges (SUCs) under RA 10931, the Universal Access to Quality Tertiary Education Act, subject to each SUC's own admission and retention requirements (which, per the section above, often run stricter for accountancy specifically).
Disclaimer: tuition figures change every school year and vary significantly by institution. Confirm the current rate directly with your target school's admissions office before budgeting.
What Careers and Pay Can BS Accountancy Graduates Expect?
Career paths split clearly by CPA licensure status and sector.
| Track | Typical Roles | Approx. Monthly Pay | Source |
|---|---|---|---|
| Non-CPA accounting staff | Bookkeeper, general accounting staff | ₱23,000-₱43,000 | Jobstreet, CPA Review PH |
| Fresh CPA, Big 4 audit | Audit associate at SGV/EY, Isla Lipana/PwC, KPMG, Deloitte | ₱18,000-₱25,000 starting | CPA Review PH, Jobstreet |
| Fresh CPA, general market (non-Big 4) | Junior accountant, tax staff | ₱20,000-₱35,000 | CPA Review PH |
| Non-CPA financial accountant (industry) | Financial accountant, cost analyst | ₱51,000-₱61,000 | CPA Review PH |
| Government Accountant I | State accounting positions | ₱33,947 (Salary Grade 12, Step 1) | DBM 2026 salary schedule |
The counterintuitive point worth planning around: a fresh CPA entering Big 4 audit can start below what an experienced non-CPA accounting staffer already earns, trading lower initial pay for a faster long-term track toward controllership, partner-level public practice, or CFO roles. For the complete sourced breakdown, including the government Accountant salary ladder up to Chief Accountant, see accountant and CPA salary in the Philippines.
Is BS Accountancy Right for You?
Before committing to BS Accountancy, weigh these questions:
- Are you prepared for a genuinely heavier course load? At 173 minimum units, BS Accountancy carries roughly 50 more units than BSBA's 122-unit floor, concentrated in technical accounting and auditing subjects.
- Can you meet your target school's retention or qualifying-exam policy? Many schools set a GPA floor and a qualifying exam specifically for this program; check the current policy before enrolling, not after your first low grade.
- Are you committed to the CPALE as the end goal? The degree is built around that exam. If you want general business breadth without a licensure requirement, BSBA may fit better; see the BSBA vs BS Accountancy comparison for the full contrast.
- Have you budgeted for both tuition and, later, CPA review center costs? The degree itself is only the first cost; most CPALE takers also enroll in a review program before the exam.
For a broader framework on choosing your college course, see what course to take in college and the highest-paying courses in the Philippines.
Ready to find the right school? Browse schools or compare tuition and CPALE passing rates across hundreds of Philippine colleges and universities on SchoolFinderPH.
Sources
- CHED CMO No. 27, s. 2017 — Revised Policies, Standards and Guidelines for BS Accountancy (official PDF, via legacy.ched.gov.ph)
- Republic Act No. 9298 — Philippine Accountancy Act of 2004 (Supreme Court E-Library)
- Arellano University — BSA Retention Policy (via Studocu)
- De La Salle University-Dasmariñas — BS Accountancy Program Page
- Camarines Norte State College — Admission and Retention Requirements of the BSA Program (ResearchGate)
- SchoolFinderPH — CPALE 2026 Guide
- SchoolFinderPH — Accountant and CPA Salary in the Philippines
- SchoolFinderPH — Average Cost of College in the Philippines
