A candidate successfully passes the Board exams if he/she obtains a. A general average of sixty-five percent (65%). b. A general average of seventy-five percent (75%). c. A general average of seventy-five percent (75%) in at least a majority of the subjects given in the Board exams. d. A general average of seventy-five percent (75%), with no grades lower than sixty-five percent (65%) in any given subject

A candidate successfully passes the Board
exams if he/she obtains
a. A general average of sixty-five percent
(65%).
b. A general average of seventy-five
percent (75%).
c. A general average of seventy-five
percent (75%) in at least a majority of
the subjects given in the Board exams.
d. A general average of seventy-five
percent (75%), with no grades lower
than sixty-five percent (65%) in any
given subject
by

1 Answer

Answer :

A general average of seventy-five
percent (75%), with no grades lower
than sixty-five percent (65%) in any
given subject
by

Related questions

.In the event a candidate obtains the rating of seventy-five percent (75%) and above in at least a majority of subjects as provided for in RA9298, and one subject has a rating of 64%, he shall be considered as: a. A failed candidate. b. A conditioned candidate. c. A successful passer of the CPA Board exams. d. Cannot be determined without additional information

Description : .In the event a candidate obtains the rating of seventy-five percent (75%) and above in at least a majority of subjects as provided for in RA9298, and one subject has a rating of 64%, ... candidate. c. A successful passer of the CPA Board exams. d. Cannot be determined without additional information

Last Answer : A conditioned candidate

How many removal examination (s) will be given to an examinee who obtains a passing rating in the majority of the subjects but obtains a rating in the other subject (s) below seventy percent (70%) but not lower than sixty percent (60%)? A. 1 B. 3 C. 2 D. Unlimited

Description : How many removal examination (s) will be given to an examinee who obtains a passing rating in the majority of the subjects but obtains a rating in the other subject (s) below seventy percent (70%) but not lower than sixty percent (60%)? A. 1 B. 3 C. 2 D. Unlimited

Last Answer : A. 1

A candidate who fails in two (2) complete CPA examinations shall be: a. Reverted to undergraduate status. b. Forever banned from taking another set of c. Considered as having passed the examination, under the rule of efforts and professional mercy. d. Required to take a refresher course before making another attempt at the CPA Board exams.

Description : A candidate who fails in two (2) complete CPA examinations shall be: a. Reverted to undergraduate status. b. Forever banned from taking another set of examinations c. Considered as having passed the ... . d. Required to take a refresher course before making another attempt at the CPA Board exams.

Last Answer : Required to take a refresher course before making another attempt at the CPA Board exams.

The winning candidate in the Election of President of India should secure– (1) Majority number of votes polled (2) Sixty six percent of votes polled (3) Fifty percent of votes polled (4) More than fifty percent and majority of the total votes polled

Description : The winning candidate in the Election of President of India should secure– (1) Majority number of votes polled (2) Sixty six percent of votes polled (3) Fifty percent of votes polled (4) More than fifty percent and majority of the total votes polled

Last Answer : (4) More than fifty percent and majority of the total votes polled Explanation: The winning candidate in the Election of President of India [Article 54] should secure more than fifty percent and majority of the total votes polled. The President is elected by an electoral college.

____ percent of the adult body is made up of water. a. Fifty-five c. Seventy-five b. Sixty-five d. Eighty-five

Description : ____ percent of the adult body is made up of water. a. Fifty-five c. Seventy-five b. Sixty-five d. Eighty-five

Last Answer : b. Sixty-five

The following statements relate to the RA 9298. Which statement is true? a. The Professional Regulation Commission has the authority to remove any member of the Board of Accountancy for negligence, incompetence, or any other just cause. b. No person shall be appointed as a member of the Board of Accountancy unless he has been in the practice of accountancy for at least 10 years, among others. c. Insanity is not a ground for proceeding against a CPA. d. After three years, subject to certain conditions, the Board of Accountancy may order the reinstatement of a CPA whose certificate of registration has been revoked.

Description : The following statements relate to the RA 9298. Which statement is true? a. The Professional Regulation Commission has the authority to remove any member of the Board of Accountancy for ... of Accountancy may order the reinstatement of a CPA whose certificate of registration has been revoked.

Last Answer : No person shall be appointed as a member of the Board of Accountancy unless he has been in the practice of accountancy for at least 10 years, among others

An auditor obtains an understanding of the entity and its environment in order to a. Make constructive suggestions concerning improvements to the client's internal control. b. Understand the events and transactions that may have an effect on the client's financial statements. c. Evaluate whether the aggregation of known misstatements causes the financial statements taken as a whole to be materially misstated. d. Develop an attitude of professional skepticism concerning management's financial statement assertion

Description : An auditor obtains an understanding of the entity and its environment in order to a. Make constructive suggestions concerning improvements to the client's internal control. b. ... misstated. d. Develop an attitude of professional skepticism concerning management's financial statement assertion

Last Answer : Understand the events and transactions that may have an effect on the client's financial statements

In relation to auditing, which of the following is an incorrect phrase? a. Auditing is a systematic process. b. Auditing subjectively obtains and evaluates evidence. c. Auditing evaluates evidence regarding assertions. d. Auditing communicates results to interested users

Description : In relation to auditing, which of the following is an incorrect phrase? a. Auditing is a systematic process. b. Auditing subjectively obtains and evaluates evidence. c. Auditing evaluates evidence regarding assertions. d. Auditing communicates results to interested users

Last Answer : Auditing subjectively obtains and evaluates evidence

Which of the following is not one of the limitations of an audit? a. The use of testing b. Limitations imposed by client c. Human error d. Nature of evidence that the auditor obtains

Description : Which of the following is not one of the limitations of an audit? a. The use of testing b. Limitations imposed by client c. Human error d. Nature of evidence that the auditor obtains

Last Answer : Limitations imposed by client

The following statements relate to the Board of Accountancy. Which statement is correct? a. The Board consists of a Chairman and six members. b. The chairman and members are appointed by the President of the Philippines upon recommendation of PICPA. c. Majority of the board members shall as much as possible be in public practice. d. The Professional Regulation Commission may remove from the Board any member whose certificate to practice has been removed or suspended

Description : The following statements relate to the Board of Accountancy. Which statement is correct? a. The Board consists of a Chairman and six members. b. The chairman and members are appointed by ... Commission may remove from the Board any member whose certificate to practice has been removed or suspended

Last Answer : The Board consists of a Chairman and six members.

Nandita scores 60% marks in five subjects together, viz., Hindi, Science, Mathematics, English and Sanskrit, where in the maximum marks of each subject were 105. How many marks did Nandita score in Science, if she scored 69 marks in Hindi, 62 marks in Sanskrit, 68 marks in Mathematics and 51 marks in English? a) 66 b) 68 c) 55 d) 65 e) None of these

Description : Nandita scores 60% marks in five subjects together, viz., Hindi, Science, Mathematics, English and Sanskrit, where in the maximum marks of each subject were 105. How many marks did Nandita score in Science, if she scored 69 ... and 51 marks in English? a) 66 b) 68 c) 55 d) 65 e) None of these

Last Answer : Answer: D Total of maximum marks of all subjects=105×5=525 75% of 525=525 ×60/100= 315 Obtained marks of foru subjects (Hindi, Sanskrit, mathematics and English) =69+62+68+51=250 So, the obtained marks in Science=315-250=65

Saravanan has scored an total of 90% in an examination with five subjects in the ratio 18:14:15:21:22. If 85% is the marks required to get an ‘A’ grade in each subject, then find in how many subjects did he get an ‘A’ grade. Given that the maximum marks in each subject is 120. A) 2 B) 3 C) 4 D) 5

Description : Saravanan has scored an total of 90% in an examination with five subjects in the ratio 18:14:15:21:22. If 85% is the marks required to get an ‘A’ grade in each subject, then find in how many subjects did he get an ‘A’ grade. Given that the maximum marks in each subject is 120. A) 2 B) 3 C) 4 D) 5 

Last Answer : Answer: B) Maximum total marks = 5 120 = 600 Marks scored by Saravanan = 90/100*600=540 Let the marks scored by him in the 5 subjects be 18x,14x,15x,21x and 22x respectively. 18x + 14x + 15x + 21x + ... A' grade i.e. 0.85 120 = 102 Therefore, he has got an A' grade in 3 subjects.

When the professional accountant has obtained sufficient appropriate evidence to conclude that the subject matter conforms in all material respects with identified suitable criteria, he or she can provide what level of assurance? a. None b. High c. Absolute d. Moderate

Description : When the professional accountant has obtained sufficient appropriate evidence to conclude that the subject matter conforms in all material respects with identified suitable criteria, he or she can provide what level of assurance? a. None b. High c. Absolute d. Moderate

Last Answer : High

The following statements relate to CPE credit units. Which is incorrect? a. One credit hour of CPE program, activity or source shall be equivalent to one (1) credit unit. b. Any excess credit units in one year may be carried over to the succeeding years within the three-year period. c. The total CPE credit units for registered accounting professionals shall be sixty (60) credit units for three (3) years, provided that a minimum of fifteen (15) credit units shall be earned in each year. d. Excess credit units earned may be carried over to the next three-year period including credit units earned for doctoral and master's degrees.

Description : The following statements relate to CPE credit units. Which is incorrect? a. One credit hour of CPE program, activity or source shall be equivalent to one (1) credit unit. b. Any excess ... carried over to the next three-year period including credit units earned for doctoral and master's degrees.

Last Answer : Excess credit units earned may be carried over to the next three-year period including credit units earned for doctoral and master's degrees.

How many members of the AASC are needed to approved the exposed draft as PSA a. At least 8 b. At least 10 c. At least 12 d. Majority of the regular members

Description : How many members of the AASC are needed to approved the exposed draft as PSA a. At least 8 b. At least 10 c. At least 12 d. Majority of the regular members

Last Answer : At least 10

Three medications referred to as the ‘ABC drugs’ are currently the main pharmacological therapy for multiple sclerosis. Which of the following statements reflects information to be included in patient teaching? a) Flu-like symptoms can be controlled with nonsteroidal antiinflammatory drugs (NSAIDs) and usually resolve after a few months of therapy. Seventy-five percent of patients taking one of the interferons experience flu-like symptoms that can be controlled with NSAIDS and usually resolve after a few months of therapy.

Description : Three medications referred to as the ABC drugs' are currently the main pharmacological therapy for multiple sclerosis. Which of the following statements reflects information to be included in patient ... on an empty stomach. Glatiramer acetate is administed by intramuscular injection once a week.

Last Answer : a) Flu-like symptoms can be controlled with nonsteroidal antiinflammatory drugs (NSAIDs) and usually resolve after a few months of therapy. Seventy-five percent of patients taking one of the ... symptoms that can be controlled with NSAIDS and usually resolve after a few months of therapy.

Members of the Professional Regulatory Board of Accountancy shall serve for: a. Three years, subject to renewal. b. Seven years, not subject to renewal. c. Three years, subject to reappointmentd. Three years, not subject to reappointment.

Description : Members of the Professional Regulatory Board of Accountancy shall serve for: a. Three years, subject to renewal. b. Seven years, not subject to renewal. c. Three years, subject to reappointment. d. Three years, not subject to reappointment

Last Answer : Three years, subject to reappointment

Which of the following statements would least likely appear in an auditor's engagement letter? a. Our engagement is subject to the risk that material errors, fraud, and defalcations, if they exist, will not be detected. b. During the course of our audit we may observe opportunities for economy in, or improved controls over, your operations. c. After performing our preliminary analytical procedures we will discuss with you the other procedures we consider necessary to complete the engagement. d. Fees for our services are based on our regular per diem rates, plus travel and other out-of-pocket expenses

Description : Which of the following statements would least likely appear in an auditor's engagement letter? a. Our engagement is subject to the risk that material errors, fraud, and defalcations, if they exist, ... services are based on our regular per diem rates, plus travel and other out-of-pocket expenses

Last Answer : After performing our preliminary analytical procedures we will discuss with you the other procedures we consider necessary to complete the engagement.

A director, an officer or an employee of the assurance client in a position to exert direct and significant influence over the subject matter of the assurance engagement has been a member of the assurance team or partner of the firm. This situation least likely create a. Self-interest threat. b. Advocacy threat. c. Intimidation threat. d. Familiarity threat

Description : A director, an officer or an employee of the assurance client in a position to exert direct and significant influence over the subject matter of the assurance engagement has been a member of the ... create a. Self-interest threat. b. Advocacy threat. c. Intimidation threat. d. Familiarity threat

Last Answer : Advocacy threat.

A 40 kW engine has a mechanical efficiency of 80 %. If the frictional power is assumed to be constant with load, what is the approximate value of the mechanical efficiency at 50 % of the rated load? (a) 45% (b) 55 % (c) 65% (d) 75%

Description : A 40 kW engine has a mechanical efficiency of 80 %. If the frictional power is assumed to be constant with load, what is the approximate value of the mechanical efficiency at 50 % of the rated load? (a) 45% (b) 55 % (c) 65% (d) 75%

Last Answer : Ans :c

For Fe- 415 steel and M20grade concrete, the balanced percentage of steel is [ A ] 0.65% [ B ] 0.75% [ C ] 0.86% [ D ] 0.96%

Description : For Fe- 415 steel and M20grade concrete, the balanced percentage of steel is [ A ] 0.65% [ B ] 0.75% [ C ] 0.86% [ D ] 0.96%

Last Answer : [ D ] 0.96%

An Image is represented by 65536 X8 bits, and after compression it reduced to 16384 X8 bits. What will be the compression ratio: a. 55% b. 65% c. 75% d. 85%

Description : An Image is represented by 65536 X8 bits, and after compression it reduced to 16384 X8 bits. What will be the compression ratio: a. 55% b. 65% c. 75% d. 85%

Last Answer : c. 75%

Will and Jim were practicing shooting, and each scored seventy-five hits out of a hundred. After a little break, Will tried again and hit thirty-five out of fifty shots. Jim did not do any more shooting. Who had the best average for the day? -Riddles

Description : Will and Jim were practicing shooting, and each scored seventy-five hits out of a hundred. After a little break, Will tried again and hit thirty-five out of fifty shots. Jim did not do any more shooting. Who had the best average for the day? -Riddles

Last Answer : Jim's average is higher.

The BOA shall submit to the PRC the ratings obtained by each candidate within how many calendar days after the examination? a. 5 days b. 10 days c. 15 days d. 30 days

Description : The BOA shall submit to the PRC the ratings obtained by each candidate within how many calendar days after the examination? a. 5 days b. 10 days c. 15 days d. 30 days

Last Answer : 10 days

Which of the following does not constitute a practice of accountancy? a. A person holding out himself as one skilled in the knowledge, science and practice of accounting and as a qualified person to render professional services as a CPA to more than one clienb. A person representing his/her employer before government agencies on tax arid other accounting related matters. c. A person in educational institution teaching accounting, auditing, business law, taxation or other technically related subjects. d. A person is appointed as a marketing director of a government owned and controlled corporation.t

Description : Which of the following does not constitute a practice of accountancy? a. A person holding out himself as one skilled in the knowledge, science and practice of accounting and as a qualified person ... d. A person is appointed as a marketing director of a government owned and controlled corporation.

Last Answer : A person is appointed as a marketing director of a government owned and controlled corporation.

There are 7 periods in each working day of a college. In how many ways can one organize 6 subjects such that each subject is allowed at least one period? A) 33200 B) 15120 C) 10800 D) 43600

Description : There are 7 periods in each working day of a college. In how many ways can one organize 6 subjects such that each subject is allowed at least one period? A) 33200 B) 15120 C) 10800 D) 43600

Last Answer : Answer: B)  6 subjects can be arranged in periods in 7P6 ways.  Remaining 1 period can be arranged in 6P1 ways.  Two subjects are alike in each of the arrangement. So we need to divide by 2! to avoid over counting. ... of arrangements = (7P6 x 6P1)/2!  = 5040 6 / 2 = 30240 / 2 = 15120

Specific drug therapy to lower serum triglycerides (TG) in a subject with normal LDL-cholesterol level is indicated: A. In all subjects with serum TG> 150 mg/dl B. In subjects with existing coronary artery disease and serum TG > 150 mg/dl C. In subjects with HDL-cholesterol < 40 mg/dl and serum TG > 150 mg/dl D. Both 'B' and 'C' are correct

Description : Specific drug therapy to lower serum triglycerides (TG) in a subject with normal LDL-cholesterol level is indicated: A. In all subjects with serum TG> 150 mg/dl B. In subjects with existing coronary artery disease and serum TG ... < 40 mg/dl and serum TG > 150 mg/dl D. Both 'B' and 'C' are correct

Last Answer : D. Both 'B' and 'C' are correct

Attainment of professional competence requires the following, except: a. Initially, a high standard of education. b. Specific education, training, and examination in professionally relevant subjects. c. Whether prescribed or not, a period of work experience. d. A continuing awareness and an understanding of relevant technical professional and business developments.

Description : Attainment of professional competence requires the following, except: a. Initially, a high standard of education. b. Specific education, training, and examination in professionally relevant ... A continuing awareness and an understanding of relevant technical professional and business developments.

Last Answer : A continuing awareness and an understanding of relevant technical professional and business developments.

Barley water contain at least how much percent of fruit juice a. 25% b. 30% c. 75% d. 45%

Description : Barley water contain at least how much percent of fruit juice a. 25% b. 30% c. 75% d. 45%

Last Answer : a. 25%

A draft of statement, studies or standards should be discussed by the Council en banc. How many members of the AASC are required to approve the draft for exposure? a. Eight b. Ten c. Twelve d. Majority

Description : A draft of statement, studies or standards should be discussed by the Council en banc. How many members of the AASC are required to approve the draft for exposure? a. Eight b. Ten c. Twelve d. Majority

Last Answer : Majority

Approximately seventy percent of carbon dioxide absorbed by the blood will be transported to the lungs

Description : Approximately seventy percent of carbon dioxide absorbed by the blood will be transported to the lungs

Last Answer : Approximately seventy percent of carbon dioxide absorbed by the blood will be transported to the lungs A. ... to R.B.C. D. as carbamino-haemoglobin

Approximately seventy percent of carbon dioxide absorbed by the blood will be transported to the lungs (a) as bicarbonate ions (b) in the form of dissolved gas molecules (c) by binding to RBC (d) as carbamino - haemoglobin.

Description : Approximately seventy percent of carbon dioxide absorbed by the blood will be transported to the lungs (a) as bicarbonate ions (b) in the form of dissolved gas molecules (c) by binding to RBC (d) as carbamino - haemoglobin.

Last Answer : (a) as bicarbonate ions

What happends if no candidate receives a majority of electoral votes for President?

Description : What happends if no candidate receives a majority of electoral votes for President?

Last Answer : What is the answer ?

Which of the following auditor concerns most likely could be so serious that the auditor concludes that a financial statement audit cannot be conducted? a. The entity has no formal written code of conduct b. The integrity of the entity’s management is suspect c. Procedures requiring segregation of duties are subject to management override d. Management fails to modify prescribed controls for changes in conditions

Description : Which of the following auditor concerns most likely could be so serious that the auditor concludes that a financial statement audit cannot be conducted? a. The entity has no formal written ... subject to management override d. Management fails to modify prescribed controls for changes in conditions

Last Answer : The integrity of the entity’s management is suspect

If the average number of qualified candidates in 2002 and 2005 was 433, what percent of appeared candidates qualified in the competitive exam in 2002? A. 60% B. 75% C. 45% D. 70% E. 50%

Description : If the average number of qualified candidates in 2002 and 2005 was 433, what percent of appeared candidates qualified in the competitive exam in 2002? A. 60% B. 75% C. 45% D. 70% E. 50%

Last Answer : A. 60%

The standard procedure for maintaining the charge in an emergency diesel starting battery is to trickle charge the battery _____________. A. continuously B. at least once each week C. whenever the charge falls to 75% of full charge D. whenever the electrolyte specific gravity falls to 1.250 or lower

Description : The standard procedure for maintaining the charge in an emergency diesel starting battery is to trickle charge the battery _____________. A. continuously B. at least once each week C. whenever the charge falls to 75% of full charge D. whenever the electrolyte specific gravity falls to 1.250 or lower

Last Answer : Answer: A

What is 4 percent of nine hundred and sixty thousand?

Description : What is 4 percent of nine hundred and sixty thousand?

Last Answer : 4 percent of nine hundred and sixty thousand is thirty-eight thousand four hundred (.04 x 960,000 = 38,400).

Which statement is incorrect regarding the term of office of the chairman and the members of the Board of Accountancy (BOA)? a. The Chairman and members of the Board shall hold office for a term of three years. b. A person may serve the BOA for not more than twelve years. c. A member of the BOA may continuously serve office for more than nine years. d. No person who has served two (2) successive complete terms shall be eligible for reappointment until the lapse of one (1) year

Description : Which statement is incorrect regarding the term of office of the chairman and the members of the Board of Accountancy (BOA)? a. The Chairman and members of the Board shall hold office for a term ... two (2) successive complete terms shall be eligible for reappointment until the lapse of one (1) year

Last Answer : A member of the BOA may continuously serve office for more than nine years.

Seventy five years from now, what things we have today that they will call primitive?

Description : Seventy five years from now, what things we have today that they will call primitive?

Last Answer : I’m hoping criminals. I hope in 75 years doctors will be able to fix people with mental defects that cause them to kill or rape or torture other people. Mental illness will be a thing of the past and prisons will become musiums or be converted to dorm rooms.

How do you write twelve and seventy five hundredths as a decimal?

Description : How do you write twelve and seventy five hundredths as a decimal?

Last Answer : Twelve and seventy-five hundredths = 12 .75

What is Five fourteenths of seventy?

Description : What is Five fourteenths of seventy?

Last Answer : If you mean 5/14 of 70 then it is 25

What is the difference between 72 846 divided by twice of three and seventy-five multiplied twice?

Description : What is the difference between 72 846 divided by twice of three and seventy-five multiplied twice?

Last Answer : Need answer

What is three sevenths of one hundred and seventy-five?

Description : What is three sevenths of one hundred and seventy-five?

Last Answer : 3/7 of 175 is 75

Which of the following statements is true? a. Professional standards prohibit CPAs from performing non-assurance engagements. b. Absolute assurance is attainable owing to the fact that much of the evidence available to the CPA is persuasive rather than conclusive. c. The CPA’s conclusion provides a level of assurance about the subject matter. d. The responsible party expresses a conclusion that provides a level of assurance as to whether the subject matter conforms, in all material respects, with the identified suitable criteria

Description : Which of the following statements is true? a. Professional standards prohibit CPAs from performing non-assurance engagements. b. Absolute assurance is attainable owing to the fact that much of ... to whether the subject matter conforms, in all material respects, with the identified suitable criteria

Last Answer : The CPA’s conclusion provides a level of assurance about the subject matter.