Perseverance And Resilience: Lived Experiences of Certified Public Accountant Licensure Examination Takers

Abstract

The Certified Public Accountant Licensure Examination (CPALE) is a grueling and transformative hurdle in the Philippines; however, the period following the release of results—whether pass or fail—presents a critical yet underexplored challenge for examinees. This study employed a qualitative phenomenological approach to explore the lived experiences of CPALE takers, focusing on their motivations, challenges, and sense-making processes after receiving the examination results. In-depth interviews were conducted with twelve (12) participants, including both passers and non-passers from 2023 to 2025. The data were analyzed using semantic thematic analysis. The findings revealed that participants’ motivations were driven by a combination of financial stability (economic pragmatism) and familial obligation (filial piety and legacy). The core challenges centered on intense psychological struggles, such as self-doubt and anxiety, alongside physiological strain, particularly burnout, which was exacerbated by academic gaps stemming from the pandemic era. Post-result coping mechanisms involved emotional extremes, including numbness and grief, as well as a strong reliance on unconditional social support. Anchored in Attribution Theory, the findings indicate that participants sustained self-efficacy and persistence by attributing success to discipline, while rationalizing temporary failure through spiritual timing to preserve motivation and readiness for re-engagement. The CPALE journey necessitated a reconstruction of identity, disentangling self-worth from licensure outcomes and prompting strategic adjustments to professional timelines. Overall, the study concludes that the CPALE functions as a crucible that transforms examinees, redefining success through perseverance and resilience rather than mere achievement.