IMPLEMENTING RULES AND

REGULATIONS IN THE CONDUCT

OF THE
2017 NATIONAL MOCK BOARD
EXAMINATION

REVISION HISTORY:
Version
Date Revised by Approved by Noted by Details
No.

Kristyl Joy D. Matthew U. Mr. Roel E. Initial

1 11/03/2013
Pereye Gopez Hermosilla, CPA Issue
Adrianne B. Janine Nicole Mr. Asser Annual
2 05/13/2014
Harve C. Orcena Tamayo, CPA Update
Berlin C. Rushnell B. Mr. Nilo Burgos, Annual
3 12/27/2015
Taguba, III. De Vera CPA, MBA Update
Arvince Dylan I. Francoise Mr. Asser Annual
4 12/27/2016
Tabamo Dale C. Fua Tamayo, CPA Update
IRR 1.0 BACKGROUND
IRR 1.1 The National Mock Board Examination is an annual event of the
National Federation of Junior Philippine Institute of Accountants which aims to uphold
academic competencies to a higher degree and prepare the examinees for their actual
CPA Board Examination. It is an event for which different aspirants from different
regions are gathered for 2 days to test their knowledge and skills in answering 6 Board
Exam subjects namely; Financial Accounting and Reporting, Advanced Financial
Accounting and Reporting, Management Accounting and Control, Auditing, Taxation,
and Regulatory Framework for Business Transactions. Different test centers are located
in the 13 regions to accommodate bulk number of examinees that will be joining the
said event. The Mock Board Examination is in line of the accomplishment of the first
goal of the Federation, which is to promote academic excellence.

IRR 2.0 OBJECTIVES

IRR 2.1 To help students test their knowledge and wit in answering the
different Board Exam Subjects
IRR 2.2 To prepare the students in the actual CPA Board Exam
IRR 2.3 To increase the level of participation of the local and regional councils
with their involvement in NFJPIA activities.
IRR 2.4 To promote excellence and produce topnotch students that will represent
the organization in the actual CPA Board Examination.

IRR 3.0 QUALIFICATIONS

IRR 3.1 The National Mock CPA Board Examination is a nationwide-
simultaneous event to be conducted by NFJPIA, in cooperation with its partner firm(s)
open for application to students who are enrolled in Bachelor of Science in Accountancy,
who are bona fide members of the National Federation of Junior Philippine Institute of
Accountants for Federation Year 2016-2017.
IRR 3.2 Non-BSA students, who are accounting majors are also allowed to take
the mock board examinations, provided that they are penultimate or graduating
students as of Federation Year 2016-2017.
IRR 4.0 REGISTRATION GUIDELINES
IRR 4.0.1 The registration period starts on January 08, 2017 and will end on
February 10, 2017. Only pre-registered examinees are allowed to take the mock CPA
board examination.
IRR 4.0.2 No walk-ins will be allowed to take the 2016 National Mock Board
Examination.

IRR 4.1 LOCAL CHAPTER (LC) REGISTRATION GUIDELINES

IRR 4.1.1 Each examinee, must pre-register with his Local Chapter. The Local Chapter
President must fill-in necessary masterlist (softcopy) provided by NFJPIA which will
serve as the final list to be submitted to their respective Regional Councils. The softcopy
of pre-registration information and the collection of examination fee by the Local
Chapter must be sent to their respective Regional Council for consolidation purposes on
or before February 10, 2017.
IRR 4.1.2 Each examinee must also send a copy of their latest resume to their local
chapter Vice President for Academics, to be submitted for consolidation purposes to the
Regional Vice President for Academics on or before February 10, 2017. The resume
must be in PDF and is required to be renamed with the surname, name and school of
the sender.
Example: UniversityofBaguio_Borromeo_Darren.docx
IRR 4.1.3 The school ID must be presented during the start of every examination day
to be checked by the attending proctor.
IRR 4.1.4 All local chapters are encouraged to strictly follow the given deadline as to
the pre-registration to sufficiently supply the number of materials needed for the
examinees per region.

IRR 4.2 REGIONAL COUNCIL (RC) REGISTRATION GUIDELINES

IRR 4.2.1 The Regional Council must send a confirmation as to the number of pre-
registered examinees as of February 12, 2016 to the National Vice President for
Academics and must deposit the collection remitted on or before February 16,
2017.
IRR 4.2.2 The Regional Vice President for Academics must also send a master list of all
examinees from his/her region.(See Nfjpia1617_Mockboard_masterlist.docx).
There should be one excel sheet per Local chapter contained in this file. This shall be
sent to vpacademics.nfjpia1617@gmail.com on or before February 12, 2017. The
filename format to be used shall be Region_NMBE_.xlsx.

IRR 5.0 ITINERARY

Day 1
7:00 – 7:30 General Instructions/Filing up of Forms
7:30 -10:00 Exam 1: Financial Accounting & Reporting
10:00 – 10:15 Short Break
10:15 – 12:45 Exam 2: Auditing
12:45 – 1:45 Lunch Break
1:45 – 4:15 Exam 3: Regulatory Framework for Business Transactions

Day 2
7:30 -10:00 Exam 4: Management Accounting and Control
10:00 – 10:15 Short Break
10:15 – 12:45 Exam 5: Advance Financial Accounting ang Reporting
12:45 – 1:45 Lunch Break
1:45 – 4:15 Exam 6: Taxation

IRR 6.0 GENERAL EXAMINATION GUIDELINES

IRR 6.1 Examinees are expected to be at the venue at least 1 hour before the
official starting time. This is for the confirmation of their registration and inspection of
calculators.
IRR 6.2 Examinees who failed to be at the venue once the exam starts are
considered late. Late comers are not allowed to take the examination of the subject he
failed to attend on time with.
IRR 6.3 Examinees should observe proper behavior during examination
proper. Talking, and/or asking to seatmates are strictly prohibited. Any
questions/clarifications must be addressed directly to the proctor.
IRR 6.4 Any examinee caught cheating will be disqualified in taking the entire
mock board examination.
IRR 6.5 Examinees are allowed to leave the room every after each board
subject provided that they are done with the exam. Once they left the room, they are not
allowed to go inside unless all other examinees are done.
IRR 6.6 Examinees are not allowed to eat inside the respective hubs. They
are allowed to eat outside and go back 15 minutes before the start of the next exam.
IRR 6.7 Only calculators allowed by Philippine Regulatory Commission
(non- programmable calculators) are allowed to be used. Proctors are expected to
inspect the examinees’ calculators before the examination starts. See Professional
Regulation Commission Memorandum Circular No. 2004-06 for the list of allowable
calculators. (http://www.prc.gov.ph/page.aspx?id=3)
IRR 6.8 Examinees bearing prohibited calculators shall not be allowed to take the
subjects requiring the use of calculators.

IRR 7.0 EXAMINATION SUMMARY

Below is the summary of the number of items and corresponding time allotment for
each of the CPA Board subjects.
NO. OF
SUBJECT TIME ALLOTED
ITEMS
Financial Accounting and Reporting 50 2 hours and 30 minutes
Advanced Accounting 50 2 hours and 30 minutes
Taxation 60 2 hours and 30 minutes
Management Accounting and Control 60 2 hours and 30 minutes
 Auditing 50 2 hours and 30 minutes
Regulatory Framework for Business Transactions 70 2 hours and 30 minutes

IRR 8.0 AWARDS AND RECOGNITIONS

IRR 8.1 The following awards shall be given to the top performers during the
National Mock Board Exam 2017:
� Top 1-10 Examinees
� Master of Financial Accounting and Reporting
� Master of Advanced Accounting
� Master of Taxation
� Master of Auditing
� Master of Management Accounting and Control
� Master of Regulatory Framework for Business Transacations
� Top 1-10 Performing Local Chapters (for LCs with a minimum of 25 examinees only)
� Most Number of Examinees, Local Chapter Level
� Most Number of Examinees, Regional Council Level

IRR 9.0 IRR VIOLATIONS AND SANCTIONS GUIDELINES

IRR 9.1 The above-mentioned Implementing rules and regulations are for
NFJPIA and related persons information exchange only. The council maintains the
relevance and reliability of this document through the strict implementation of its rules
and regulations.
IRR 9.2 Any questions raised by the contestants that are not included in the IRR
shall be subjected to the jurisdiction of the National Vice President for Academics and
NFJPIA Executive Officers. The decision of the National Vice President for Academics
and the NFJPIA Executive Officers will be final and irrevocable.
IRR 10.0 ENFORCEMENT OF THE IMPLEMENTING RULES AND
REGULATIONS
IRR 10.1 It shall be the primary duty of the National Vice President for Academics
and the National Executive Officers to effectively enforce the provisions of this
Implementing Rules and Regulations. The Executive Officers also has the sole right to
interpret the contents of this Implementing Rules & Regulations and their decision will
be binding and irrevocable.
IRR 10.2 The National Adviser or his duly designated representative shall act as
legal adviser to the National Vice President for Academics and the National
Executive Officers and shall render legal assistance as may be necessary in carrying out
the provisions of this Implementing Rules and Regulations.

IRR 11.0 AMENDMENTS OR REVISIONS

IRR 11.1 The National Executive Officers shall be vested with the exclusive power
to revise and amend the Implementing Rules and Regulations.
IRR 11.2 Any amendments to or revisions to this Implementing Rules and
Regulations may be proposed by any member of any regional council upon a written
request of such member, stating the reasons thereto.
IRR 11.3 Any request for amendments and revisions as well as proposed
amendments must initially be reviewed by the National Vice President for Academics
then to be forwarded to the National Executive Officers for discussion, editing and final
approval and to be noted by the National Adviser.
IRR 11.4 The National Executive Officers shall have the right to debunk any
proposed revisions and amendments, submitted to them by the National Vice President
for Academics, which are deemed unnecessary. The final decision on any inclusions and
exclusions to this Implementing Rules and Regulations must be determined by a
majority vote of all National Executive Officers in which the National Vice President for
Academics is included.
IRR 11.5 Amendments to particular provisions in this Implementing Rules
and Regulations shall be allowed provided that such amendments will be communicated
to stakeholders at least two weeks before it could take effect.
IRR 12.0 SEPARABILITY CLAUSE
IRR 12.1 If any clause, provision, paragraph or part of this Implementing Rules and
Regulations shall be declared unconstitutional or invalid, such judgment shall not affect,
invalidate, or impair any other part hereof, but shall be merely confined to the clause,
provision, paragraph or part directly involved in the controversy in which such
judgment has been rendered.

IRR 13.0 REPEALING CLAUSE

IRR 13.1 Any rule and regulation or resolution or part/s thereof inconsistent with
the provisions of this Implementing Rules and Regulations are hereby repealed or
modified accordingly.

IRR 14.0 EFFECTIVITY

IRR 14.1 This Implementing Rules and Regulations shall take effect immediately
after its presentation and approval from the Executive Board Meeting.

PREPARED BY:

_________________________________________________
Arvince Dylan I. Tabamo
NATIONAL VICE PRESIDENT FOR
ACADEMICS
University of Baguio
APPROVED BY:
_________________________________________________
Francoise Dale C. Fua
NATIONAL PRESIDENT
University of San Carlos
_________________________________________________
Ralph Marvin T. Cabigas
NATIONAL VICE PRESIDENT FOR
MEMBERSHIP
University of Eastern Philippines
_________________________________________________
John Jerick T. Fernandez
VICE PRESIDENT FOR COMMUNICATIONS
- LUZON
Laguna State Polytechnic University – San
Pablo Campus
_________________________________________________
Francis Elgbert P. Delos Santos
NATIONAL VICE PRESIDENT FOR NON -
ACADEMICS
Philippine Christian University
_________________________________________________
Gene Albert S. Alvaro
NATIONAL VICE PRESIDENT FOR
FINANCE
Pamantasan ng Lungsod ng Maynila
_________________________________________________
Athena Jane S. Catindig
VICE PRESIDENT FOR COMMUNICATIONS
- NCR
Saint Paul University Manila
_________________________________________________
Jhamaica Deniel S. Villamor
VICE PRESIDENT FOR COMMUNICATIONS
- VISAYAS
Cebu Institute of Technology - University
_________________________________________________
Almar Joyl L. Villanueva
NATIONAL VICE PRESIDENT FOR
GRAPHICS AND PUBLICATION
University of San Jose - Recoletos
_________________________________________________
Michael Renz A. Ramos
NATIONAL SECRETARY GENERAL
STI College of General Santos City
_________________________________________________
Anita Maura R. Gannaban
REGIONAL COUNCIL PRESIDENT
Region 2
University of St. Louis - Tuguegarao
_________________________________________________
Reindel A. Floresca
VICE PRESIDENT FOR COMMUNICATIONS
- MINDANAO
Ateneo de Davao University
_________________________________________________
Pauline Marie B. Enrile
NATIONAL VICE PRESIDENT FOR
AUDIT
University of San Carlos
_________________________________________________
Chelsea Dianne R. Pineda
REGIONAL COUNCIL PRESIDENT
Region 1 and CAR
University of Northern Philippines
_________________________________________________
Marijae Darvise A. Catacutan
REGIONAL COUNCIL PRESIDENT
Region 3
Holy Angel University
_________________________________________________
John Michael R. Mujer
REGIONAL COUNCIL PRESIDENT
Region 4
Colegio de San Juan de Letran - Calamba
_________________________________________________
Christel Angela D. Daplas
REGIONAL COUNCIL PRESIDENT
Region 6
University of the Philippines - Visayas
_________________________________________________
Leonizo Aragon, Jr.
REGIONAL COUNCIL PRESIDENT
Region 8
University of Eastern Philippines
_________________________________________________
Al Harrie Mua
REGIONAL COUNCIL PRESIDENT
Region 10 and CARAGA
Xavier University – Ateneo de Cagayan
_________________________________________________
Mark Adrian A. Henera
REGIONAL COUNCIL PRESIDENT
Region 5
Bicol University
_________________________________________________
Kristel Rose Palma
REGIONAL COUNCIL PRESIDENT
Region 7
University of San Carlos
_________________________________________________
Jefferson T. Delmo
REGIONAL COUNCIL PRESIDENT
Region 9
Western Mindanao State University
_________________________________________________
Dulce Grace Dolera
REGIONAL COUNCIL PRESIDENT
Region 11
Ateneo de Davao University
_________________________________________________
Nica Mae R. Hidalgo
REGIONAL COUNCIL PRESIDENT
Region 12
STI College of General Santos City
_________________________________________________
Julius F. Llanera
REGIONAL COUNCIL PRESIDENT
National Capital Region
Manuel L. Quezon University