IMPLEMENTING RULES

AND REGULATIONS OF
THE
NATIONAL MOCK BOARD
EXAMINATION 2023

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REVISION HISTORY

Prepared/ Federation
Ver # Date Approved By Noted By
Updated By Name & Year
Kristyl Joy D. Matthew U. Roel E. Banyuhay
1 05/30/2013
Pereye Gopez Hermosilla 2013-2014
Janine
Adrianne B. Asser S. Siwag
2 05/29/2014 Nicole C.
Harve Tamayo 2014-2015
Orcena
Berlin C. Rushnell B. Nilo M. Siklab
3 05/29/2015
Taguba III De Vera Burgos 2015-2016
Arvince
Francoise Asser S. Siuala
4 05/26/2016 Dylan
Dale C. Fua Tamayo 2016-2017
I. Tabamo
Reynaldo D.
John Michael Francis J. Hugyaw
5 05/13/2017 Lamorena,
R. Mujer Ricamora 2017-2018
Jr.
Vyrsace Lyka Mark David Jeffrey R. Sevanza
6 05/16/2018
S. Toledo C. Fuellas Ebio 2018-2019
Bryle Jake S. Jessica Mae Jeffrey R. Selante
7 05/29/2019
Rodado P. Estandarte Ebio 2019-2020
Kyle Nance Penielle O. Conrad Allan Sughimla
8 10/31/2020
L. Delgado Robles M. Alviz 2020-2021
Ro-Anne L. Axl Rome P. Conrad Allan Siklahon
9 12/11/2021
Lozada Flores M. Alviz 2021-2022
Christine Joy Yssabelle N. Conrad Allan Abansayon
10 10/31/2022
T. Balobalo Callañga M. Alviz 2022-2023

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TABLE OF CONTENTS

IRR 1.0 BACKGROUND 4

IRR 2.0 OBJECTIVES 4
IRR 3.0 QUALIFICATIONS 4
IRR 4.0 REGISTRATION GUIDELINES 4
IRR 5.0 TIME FRAME AND SCHEDULE 6
IRR 6.0 GENERAL EXAMINATION GUIDELINES 7
IRR 7.0 EXAMINATION SUMMARY 9
IRR 8.0 RATINGS AND RESULTS 10
IRR 9.0 AWARDS AND RECOGNITIONS 10
IRR 10.0 VIOLATIONS AND SANCTION GUIDELINES 11
IRR 11.0 ENFORCEMENT OF THE IMPLEMENTING RULES AND REGULATIONS 12
IRR 12.0 AMENDMENTS OR REVISIONS 12
IRR 13.0 SEPARABILITY CLAUSE 13
IRR 14.0 REPEALING CLAUSE 13
IRR 15.0 EFFECTIVITY 13

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IRR 1.0 BACKGROUND
IRR 1.1 The National Mock Board Examination (NMBE) is an annual event
of the National Federation of Junior Philippine Institute of
Accountants, in cooperation with its partner institutions and all
the regional councils, which aims to uphold academic excellence
to a more advanced level and prepare the examinees for their
actual CPA Licensure Examination. It is an event for which
different aspirants from different regions are gathered to test
their knowledge and skills in answering six (6) CPALE subjects.

IRR 2.0 OBJECTIVES

IRR 2.1 To help students test their knowledge and wit in answering the
different Board Examination Subjects;
IRR 2.2 To prepare and help the students be mentally equipped for the
actual CPA Licensure Examination;
IRR 2.3 To allow the students to assess their preparedness and status
with respect to the upcoming CPA Licensure Examination;
IRR 2.4 To increase the level of participation of the local and regional
councils with their involvement in NFJPIA activities; and
IRR 2.5 To promote excellence and produce top-notch students that will
represent the organization in the actual CPA Licensure
Examination.

IRR 3.0 QUALIFICATIONS

IRR 3.1 The National Mock Board Examination (NMBE) is open to students
enrolled in BS Accountancy. Provided, they must be an alumni
and/or a bona fide member of the National Federation FY
2022-2023, and a registered delegate of the NMBE.
IRR 3.2 The examinee must preferably be at least in his/her penultimate
year of tertiary education, (i.e., 3rd year for a 4-year course and
4th year for a 5-year course). Graduating students and NFJPIA
alumni are also qualified to take the exam.

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IRR 4.0 REGISTRATION GUIDELINES
IRR 4.1 The registration period will start on March 4, 2023 (Saturday)
and will end on April 15, 2023 (Saturday). Only pre-registered
examinees are allowed to take the examination.
IRR 4.2 No walk-ins shall be allowed to take the National Mock Board
Examination 2023.
IRR 4.3 Each examinee must pre-register and should submit the
following to their respective Local Chapters:
a. Pre-registration Form (pro-forma to be provided). The
format will be included in the packet which contains the
personal information and requirements tracker of the
participants.
b. Photocopy of school ID with 3 signatures below. The same ID
must be presented at the start of every examination day and
is to be checked by the attending proctor.
c. Data Privacy Consent Form (pro-forma to be provided).
d. Video Consent Form (pro-forma to be provided).
e. Parental/Guardian Consent and Student Undertaking Form
(pro-forma to be provided).
f. Scanned copy of official receipts. Examinees are required to
pay a registration fee which will be utilized to support the
expenses needed by NMBE. The Local Chapter will release an
official receipt to acknowledge the payments of each
examinee.

IRR 4.4 The requirements stated above must be combined by the

examinees in one file, saved as PDF with the following file name
format:

<Local Chapter>_<Last name, First Name>.pdf

Example: University of Mindanao Tagum College
Christine Joy T. Balobalo
UMTagumCollege_Balobalo, Christine
Joy.pdf

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IRR 4.5 Each Local Chapter should submit a masterlist (proforma to be
provided) to their respective Regional Councils for the purpose of
consolidation. This masterlist and all PDF files should be packed
into one folder, named after their Local Chapter, and should be
submitted on each Local Chapter’s Google Drive to be sent by
their Regional Vice President for Academics.
IRR 4.6 For JPIA alumni who wish to take the National Mock Board
Examination in preparation for the upcoming CPALE 2023, they
are authorized to join and required to submit the stated
requirements above, membership card during their federation or
any proof of evidence that they are JPIA alumni, to their Alma
Mater to be counted as part of the Local Chapter.
IRR 4.7 All Local Chapters should strictly follow the given deadline as to
the pre-registration to sufficiently supply the number of materials
needed for the examinees per region.
IRR 4.8 Each Regional Vice President for Academics should submit the
following to the National Council:
a. The Regional Council must send a letter of confirmation via,
as to the number of pre-registered examinees on or before
April 16, 2023, to the National Vice President for Academics
and must deposit the collection remitted on or before April
20, 2023.
b. Masterlist (pro-forma to be provided). This will serve as the
final list of examinees from his/her respective Regional
Councils. This should be aligned with the Local Chapter
requirements.
c. Local Chapter Requirements. All Local Chapter folders should
be found in their respective Regional Council folder.
Examinees who opt to pass incomplete requirements should
not be included in the masterlist.

IRR 4.9 The requirements stated in IRR 4.8 must be packed down to one
file (.zip or .rar) and shall be uploaded to the Official Regional
Folder of each Regional Council under NMBE folder which has
been provided by the National Vice President for Academics via
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 email to all Regional Vice President for Academics, on or before
April 16, 2023 (Sunday). The filename for the compressed file and
folder name to be used for uploading the requirements shall be:

NFJPIA2223_<Region>_NMBE.zip/.rar
Example: Region 10 & CARAGA
NFJPIA2223_R10&CARAGA_NMBE.zip

IRR 5.0 TIME FRAME AND SCHEDULE

IRR 5.1 The National Mock Board Examination shall be held
simultaneously in
every Testing Center from the regions all over the country on May
8-9, 2023.
IRR 5.2 Each Testing Center should follow the time frame in conducting
the examination:

DAY 1
6:00 AM – 7:30 AM Registration
7:30 AM – 7:50 AM General Instructions / Filling out of Forms
7:50 AM – 10:20 AM Exam 1: Management Services
10:20 AM – 10:30 AM Short Break
10:30 AM - 1:00 PM Exam 2: Financial Accounting and Reporting
1:00 PM – 2:00 PM Lunch Break
2:00 PM – 4:30 PM Exam 3: Auditing
DAY 2
7:30 AM – 10:00 AM Exam 4: Advanced Financial Accounting and Reporting
10:00 AM – 10:10 AM Short Break
10:10 AM – 12:40 PM Exam 5: Taxation
12:40 PM – 1:40 PM Lunch Break
1:40 PM – 4:40 PM Exam 6: Regulatory Framework and Business Transaction

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IRR 6.0 GENERAL EXAMINATION GUIDELINES
IRR 6.1 Examinees are expected to report at the testing center at least by
5:30 AM on the first day and 6:30 AM on the second day of the
examination to verify their room and seat number, confirmation
of their registration and inspection of calculators.
IRR 6.2 Be punctual. Examinees who failed to be at the venue once the
exam starts are considered late. Latecomers are not allowed to
take the examination of the subject they failed to attend on time
with.
IRR 6.3 Examinees are required to wear the following attire every
examination day:
a. Male Examinees - White polo shirt with collar (without any
seal, logo, or mark) and decent pants or slacks.
b. Female Examinees - White blouse or shirt with collar (without
any seal, logo, or mark) and decent pants/slacks/skirt.
IRR 6.4 Each examinee should bring the following on the examination
day. Borrowing from a seatmate is strictly not allowed.
a. Notice of Admission
b. Official Receipt
c. School ID
d. Two (2) or more pencils (No. 2)
e. Eraser
f. One (1) piece long brown envelope
g. One (1) piece transparent plastic envelope (for keeping your
valuables and other allowed items.)
h. Ball pens with BLACK ink only
IRR 6.5 Personal belongings must be placed in a transparent plastic
envelope/container and must be placed near the proctor’s table
while the examination is going on.
IRR 6.6 Examinees should observe proper behavior during examination
proper. Talking, loitering and/or asking to seatmates and in the
hallways are strictly prohibited. Any questions/clarifications must
be addressed directly to the proctor.

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IRR 6.7 Books, notes, review materials, and other printed materials
containing coded data/information /formula are PROHIBITED
inside the examination premises/rooms.
IRR 6.8 Any examinee caught cheating will be disqualified in taking the
entire mock board examination.
IRR 6.9 Examinees are not allowed to leave the room every after each
board subject, unless allowed by the proctor. Once an examinee
left the room, they are not allowed to go inside until all other
examinees are done.
IRR 6.10 Examinees and examination personnel shall bring their own
meals (pre-packed meal/snack and drink) to be eaten during
breaks, on their assigned seats.
IRR 6.11 Windows will be opened to improve ventilation during breaks.
IRR 6.12 During the examination proper, the following shall be strictly
observed:
a. Any examinee who needs to use the restroom shall be
accompanied by a room watcher/proctor, always
maintaining social distancing measures. Only one examinee
at a time shall be allowed to go to the restroom. Proper hand
hygiene shall be observed particularly every after use of the
restrooms; and
b. Protective facemasks and handkerchiefs/tissue shall be
inspected by room watchers/proctors before the start of
every subject and, if necessary, during the conduct of
examination to ensure that they are not used to conceal
codigos. The inspection shall be done one at a time, while the
rest of the examinees are seated. Examinees must show all
the angles of their facemasks and handkerchiefs to the room
watcher/proctor for inspection.
IRR 6.13 Only basic calculators are allowed. A basic calculator is one
which only contains the keys for the basic functions (+, -, x and /).
It may also have the memory keys (M+, M-, MR and MC).
Calculators with TAX functions are also allowed. Proctors are
expected to inspect the examinees’ calculators before the
examination starts.
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IRR 6.14 Personal belongings brought by an examinee shall be for his/her
own account. The NFJPIA will not be answerable for any item or
personal belonging that might be lost during the exam without
fault or negligence on its part.
IRR 6.15 Read carefully and follow the instructions on your Notice of
Admission and Examinees Guide.

IRR 7.0 EXAMINATION SUMMARY

IRR 7.1 Below is the summary of the number of items and corresponding
time allotment for each of the CPA Board subjects.
Subject No. of Items Time Allotment
Management Services 70 2 hours and 30 minutes
Financial Accounting and Reporting 70 2 hours and 30 minutes
Auditing 70 2 hours and 30 minutes
Advanced Financial Accounting and
70 2 hours and 30 minutes
Reporting
Taxation 70 2 hours and 30 minutes
Regulatory Framework and Business
100 3 hours
Transaction

IRR 8.0 RATINGS AND RESULTS

IRR 8.1 The National Mock Board Examination (NMBE) adopts the actual
CPALE Rating Assessment. Hence, the following mark shall also be
applied:
a. PASSED RATING – To obtain a passing mark in NMBE, a
candidate must obtain a general average of seventy five
percent (75%), with no grade lower than sixty-five percent
(65%) in any given subject.
b. CONDITIONAL RATING – The examinee/s who will obtain a
rating of seventy-five percent (75%) and above in at least a
majority of subjects (four subjects) as provided for in this act
shall receive a conditional credit for the subjects passed.

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 c. FAILED RATING – if the examinee fails to obtain at least a
general average of seventy-five percent (75%) and a rating of
at least sixty-five percent (65%) in each of the subjects,
he/she shall be considered as failed in the entire NMBE.
IRR 8.2 The Academics Department shall furnish a Summary Report to
the participating examinees and their respective institutions that
contains the following information but are not limited to: (1) the
examinee's overall average percentage, (2) the average
percentage per subject, (3)the standing of the local chapter, and
(4) the national standing of a local chapter.

IRR 9.0 AWARDS AND RECOGNITIONS

IRR 9.1 The following awards shall be given to the top performers during
the National Mock Board Exam 2023:
a. NMBE 2023 TOP 10 Examinees
b. Grand Master of Financial Accounting And Reporting (FAR)
c. Senior Master of Financial Accounting And Reporting (FAR)
d. Junior Master of Financial Accounting And Reporting (FAR)
e. Grand Master of Advanced Financial Accounting And
Reporting (AFAR)
f. Senior Master of Advanced Financial Accounting And
Reporting (AFAR)
g. Junior Master of Advanced Financial Accounting And
Reporting (AFAR)
h. Grand Master of Taxation
i. Senior Master of Taxation
j. Junior Master of Taxation
k. Grand Master of Auditing
l. Senior Master of Auditing
m. Junior Master of Auditing
n. Grand Master of Management Advisory Services (MAS)
o. Senior Master of Management Advisory Services (MAS)
p. Junior Master of Management Advisory Services (MAS)
q. Grand Master of Regulatory Framework For Business
Transactions (RFBT)
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 r. Senior Master of Regulatory Framework For Business
Transactions (RFBT)
s. Junior Master of Regulatory Framework For Business
Transactions (RFBT)
t. Overall Top 1-10 Performing Local Chapters
u. Most Number of Examinees, Local Chapter Level
v. Most Number of Examinees, Regional Council Level
IRR 9.2 The NMBE 2023 Top 10 Examinees will be based on the top ten (10)
participants who garnered the highest final overall average
scores with a rating of “PASSED”.
IRR 9.3 The “Grand Master” special award will be given to the
top-performing participant, “Senior Master” for the second
top-performing participant, and “Junior Master” for the third
top-performing participant in a certain subject.
IRR 9.4 The Overall Top 1-10 Performing Local Chapters shall only be
given to the Local Chapters who have a minimum of thirty (30)
examinees and have reached an above NMBE Overall Passing
Rate.
IRR 9.5 The names of the winners will be posted on the official social
media accounts of NFJPIA. Winners shall receive medals,
certificates, and other prizes.

IRR 10.0 VIOLATIONS AND SANCTION GUIDELINES

IRR 10.1 The above-mentioned National Mock Board Examination 2023
Implementing Rules and Regulations are for NFJPIA and related
persons’ information exchange only. The National Council
maintains the relevance and reliability of this document through
the strict implementation of its rules and regulations.
IRR 10.2 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 National Executive Officers. The
decision of the National Vice President for Academics will be final
and irrevocable.

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IRR 11.0 ENFORCEMENT OF THE IMPLEMENTING RULES AND REGULATIONS
IRR 11.1 It shall be the primary duty of the National Vice President for
Academics and the Federation to effectively enforce the
provisions of this Implementing Rules and Regulations. The
National Executive Officers also have the sole right to interpret
the contents of this Implementing Rules & Regulations and their
decision will be binding and irrevocable.
IRR 11.2 The National Council 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 12.0 AMENDMENTS OR REVISIONS

IRR 12.1 The National Executive Officers shall be vested with the exclusive
power to revise and amend the Implementing Rules and
Regulations.
IRR 12.2 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 and sent to the National Vice President for
Academics for initial review. Any proposed amendments not
done in writing and beyond the stated date must be deemed
null.
IRR 12.3 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 Council Adviser.
IRR 12.4 Upon receipt of the proposed amendments from the National
Vice President for Academics, the National Executive Officers
shall have the right to debunk any proposed revisions and
amendments which are deemed unnecessary and inapplicable
to the Federation. The final decision on any inclusions and
exclusions to this Implementing Rules and Regulations must be
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 determined by a majority vote of all members of the National
Executive Officers in which the National Vice President for
Academics is included.
IRR 12.5 Amendments to particular provisions in this Implementing Rules
and Regulations shall be allowed provided that such
amendments will be communicated to stakeholders before it
could take effect.

IRR 13.0 SEPARABILITY CLAUSE

IRR 13.1 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 14.0 REPEALING CLAUSE

IRR 14.1 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 15.0 EFFECTIVITY

IRR 15.1 This Implementing Rules and Regulations shall take effect
immediately after its presentation and approval from the
Assembly.

PREPARED BY:

CHRISTINE JOY T. BALOBALO

National Vice President for Academics

APPROVED BY:
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 NIKKO ALJON R. DE JESUS
YSSABELLE N. CALLAÑGA National Vice President for
Non-Academics
National Council President

BRYAN IMMANUEL D. GLORIA JOHN CEDRICK C. SUAREZ

National Vice President for Finance National Vice President for Membership

JUDITH S. CABRERA ELISEO R. RAÑOSA III

National Vice President for National Vice President for

Communications – North Luzon Communications – South Luzon

RENADE MARIE M. SAAVEDRA MICA EL G. AMADOR

National Vice President for National Vice President for
Communications – Visayas Communications – Mindanao

CHRISTINA MARIE M. MAGAT RAFAEL EMERSON TABUSO

National Vice President for Multimedia National Vice President for Audit

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 KATE MARGARETTE B. EGAMAO
National Secretary General

NOTED BY:

CONRAD ALLAN M. ALVIZ, CPA, CISA,

CIA, CSRS, CMPC
National Council Adviser

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