Career Path for Accounting Studies

It is always so hard to give the exact number of people who have majored in accounting, but one thing that I know is that the
demography is very wide and large. This is because they have different reasons for majoring in this career path. The most common
reason to all people is because accounting is a marketable career and they merely want to find a job. The number of people majoring
in this field is growing immensely and the most important thing is to consider the main reason of joining this profession. Some people
will claim that when they were in high school, this was their best subject and they loved it and so they will need to major in it. I
believe the best reason for majoring in accounting is because it has wide varieties of career path that one can major in. People should
understand that this field is not all about debits and credits. It is more of a communicating language in the world of business and this is
why many chief executive officers hold a degree in this field. In the day today life it is usually one of the most common undergraduate
degree programs. The most important thing is to make certain that all of the people who are in this profession understand business and
that is why many people who have ventured in accounting always have considerations for such posts. The most interesting part of this
career choice is that most of the time the people who venture into it will always have the best job positions waiting for them because
many people always have a notion that it is a difficult discipline. The employment opportunities are abounding for the graduates
majoring in accounting. The government figures shows that at least 1.2 million of jobs are held by accountants every year. According
to the Feldmann, 2009 and also the survey done by the Institute of Certified Public Accountants (AICPA, 2000) the graduates are
declining but after revisiting their research in the year 2005, it reflected an increase in number of the accountant graduates. This has
become a relief to many accounting recruiters. According to the 2007 Employment dynamics and growth expectations (EDGE) 57%
of the hiring managers have a difficulty when hiring qualified staff. This call for a necessity of accounting graduates, which
fortunately is increasing day after the other as the business enterprises increase.
After attaining a degree in this sector, most of the students always opt to become public accountants as the first career choice. The
choice of either taking job as a private accountant depended on the fact that they had to make choices among the salary values offered
to them. None of them like to work in the non profit organizations. They also venture to work in a CPA company because this will
give them an opportunity to venture in areas that they want to experience especially in the write up sector and auditing. This will offer
them the necessary experience and that is one of the things that have invigorated so many students in venturing in the public sector
option. One may also opt to venture in the private sector which is immensely lucrative. Some of the student will always like to work
for the company which is rising up in this sector, but this will be determined by the level of research one is willing to do. This will
give them a chance to grow and nurture their career paths in different sectors. I would advise the graduates to incline towards the
public sector especially the government and non profitable sector which will provide them with the best job security even if the salary
is low.
There are several things that an accountant can do after they have completed their undergraduate degree. One can choose to specialize
in different areas of this field, but most of all have the kind of skills that can enable them in doing so. One of the areas that is very
common for people who have done accounting. Auditing is one of the areas that one can venture in. It is one of the basic areas that
people have chosen to build their careers in. This kind of job involves checking of ledgers and financial statements for an organization
so as to determine if they are making losses and are they spending the cash that has been allocated to them accordingly. In the era that
we are in today, the work of this nature has been automated and mostly they just need to key in the values accordingly and they are
going to get the right kind of statement. They ensure that the values that are presented are for the financial year contains the right
values.
Accounting career paths are very varied and this is why many a times one has to consider the path that they want take. Many people
after they have cleared school do not have an impression where to flinch their careers but the many options have in these career paths
that can be taken. Book keeping is another thing that they can do. These are the people who keep records of invoices, payments and
other revenue coming for a company or an individual. In many cases they will always want to venture in this area accordingly.
Another area, which they would venture in is becoming general accountants. This is almost the same to a book keeper, but they make
accruals and the necessary adjustments in the accounting records. In the large organizations, they are usually placed in departments
like human resources department dealing with the payment of the staff. Another area is when one becomes a controller. These are the
people who are responsible for the accounting department. They usually work in the public sector but also venture in the private sector
and they are usually in charge of cash flow for the organization. For one to reach to such a position, one must work and put a lot of
determination in the work that they do. The other job, which is available for them is becoming a forensic accountant. These are the
people who work with the government or the persons who are accountable for auditing and investigating crimes which are related to
accounting frauds and other related things. These people should ensure that they posses some level of law knowledge because this will
assist them in identifying areas which have been altered and assist in prosecution of the culprits.
A budget analyst is another thing that they can do. This is because they are able to interpret many things, which are recorded in the
budget. This is a very crucial and involving work because they are the people who are responsible in the making of financial plans for
businesses and other organizations especially the government agencies and other non profitable organizations. The professionals who
have taken up these works can take up these jobs in both the private and the public sectors. The people who take these kinds of jobs
should be very innovative when it comes to the negotiation process and that is why they should have good personal and interpersonal
skills.
Financial accounting is another sector that one can venture in. These are the persons who are accountable for the preparation of
financial statements of the available businesses or any enterprise. These are the persons who are used to make decisions when there is
a merger which is going to take place in any company. This is because these people Are gifted to study the fiscal statements of the two
companies and determine if there is a need for merger and if one of the companies is taking advantage of the other or not. They are
also responsible for forecasting to determine the returns that will be experienced by the companies when they merge. It is important to
make sure that these people are responsible for the financial and accounting processes. Management accounting is a very busy position
in any organization. This is why many people are able to have the kind of decisions that are deterministic in the process of capital
budgeting and the area of analysis of contracts. Control on businesses on the expenses and the cost analysis is done by these people.
They usually make sure that they work in close contact with the people responsible for the marketing sector since they assist in a big
way when it comes to the making decisions which are good for the welfare of the company.
Taxation is another area which they can take up. This is for persons who would like to become tax accountants. These are the people
who work for both companies and individuals. They usually prepare statements which either for a corporation of personal income. It is
a boost for the individual who is doing this kind of work to have good knowledge background of the necessary kind of economics
which is being used by these people. Accountants are also responsible for advising individuals when it comes to venturing in different
kinds of businesses. This is because they are the people who have the knowhow on the issues that are present and current in the
business world. It is very good to ensure that the people who need services can be given independent and privately. Budgeting and
other issues, which are associated with the business are given and offered to the people accordingly. This is very usual for the
companies which need a lot of desecrate business especially those that are being faces with of competition. They need individuals who
are trustworthy and can be able to keep a secret and the customer’s information private. Some individuals have also opted to continue
with their studies even after becoming qualified accountants. They continue for MS to become licensed, Certified Public Accountants.
This is a person who is approved by the state to finance financial information in the public companies to give accurate results. These
are the individuals qualified to start their own auditing firms if they do not a favouring or well paying job opportunity (Felix 2010,
56). Thus the study found it advisable for the accountant graduates to continue to this level for better and higher chances of
employment opportunities and also private or self employment enterprises.
The study realized various career choices coincide with the accountant career path. Though the rate of accountant graduate seems to
increase year after the other, the job opportunities are also increasing since many people are venturing to businesses which requires
accountants to deal with the financial analysis. Each and every sector starting with the individual enterprises, the public, private and
nongovernmental organizations cannot be successful without the accountants. These are important personnel since every business is
after making profits and thus accounting careers like the auditing department are important to examine whether the business profitable
or not. The private and public sectors also requires accountant staffs that are qualified to analyze their financial status and thus,
realizing on the areas that needs improvement. Some students lack the opportunity of joining any of the discussed careers especially
because of some issues like corruption and high competition. Nevertheless such students are not supposed to be frustrated but to come
up with other activities that utilize their qualifications. A number of graduates who have lacked a position in the public, private, or the
non profit organizations have started their own auditing firms. They run their own business as private auditors and are employed
casually by these organizations. Other graduates have set their small microfinance businesses. These are industries which are growing
at a high rate. For the qualified accountants their operations are easy and beneficial. These enterprises have become common in the
rural areas and in areas with small scale business. Some of the accountants are joining hands to operate such businesses as partners.
Some of these enterprises have grown to become Sacco’s and eventually banks. continue for MS to become licensed, Certified Public
Accountants. This is an individual who is licensed by the state to finance financial information in the public companies to give
accurate results. These are the individuals qualified to start their own auditing firms if they do not a favouring or well paying job
opportunity (Felix 2010, 56). Thus the study found it advisable for the accountant graduates to continue to this level for better and
higher chances of employment opportunities and also private or self employment enterprises. For people who have advanced in these
areas and actually had the best payment package compared to having a degree alone. This is why I would advice many people to make
sure that they have taken the issue of taking CPA in an extra way to be able to make more money and have better jobs. Many people
who have licences and certifications are able to have the best things in the career paths toward getting the best jobs possible.
Every qualified accountant expects a salary that is higher than for any other undergraduate from a number of business schools. There
is also an expectation of initiation into an exclusive professional club of the practicing accountants. This is a symbolic status that
makes one feel to have an important and recognized rank in the society. Unfortunately these expectations are rarely met in the current
society. Quite a number of students have joined the account career. This is making this field to have more than the required
participants. In other words the supply is overtaking the demand. With high expectations of having a unique status, what happens
when one fails to achieve this goal? One is also interested with the queries like where an accountant career path can lead one to or if
there are there other industrial areas related to accountant career that such a graduate could get involved to utilize his knowledge.
For students who are clearing from the universities i would advise that one who is trying to learn about a good accounting career path
should have a wide variety of choices especially if he has a degree in accounting. One’s initial selection depends on the feeling about a
primary direction that he believes is of interest to him. There are various general areas where one can choose to work in for instance
private, public, government linked, or the non profit making organizations. For newer graduates, it is advisable to work with a CPA
firm since it gives an opportunity to examine a number of industries and experience of both the audit and write up functions.
One may also decide to join a private sector which is more beneficial, nevertheless it is advisable to first investigate on any industry
that lies as a choice and go for the one that is fast growing. This gives an opportunity for expansion of ones career and thus wider
rooms for advancement. Where one is inclined in a public service or a career in a government or non profit making organizations, one
gets a good chance of exploring in various issues and can easily make changes which are beneficial to a the whole society or even the
nation. All the government offices, in all departments, require accountant personnel that are talented. These offices include the FDIC,
IRS, Comptroller of the currency, General services administration, military branches departments, health ministries, environmental
ministries, to mention but a few. Any accounting working area, be it in government, public, or private sectors, will always lead to an
interesting financial rewarding and beneficial careers. Though some of these careers overlap they vary in focus and lead to a
challenging, professional life.
In conclusion I would say that Accounting is a career that moulds accountants; these are persons that are responsible in the provision
of data that is mainly required to make an assessment on the future and current economic activities. Accountants performs various
duties, which include planning tax strategy, calculating the computing cost, preparation of financial statements, developing
information technology, measuring financial performance, to mention but a few. This suggests that there are various and different
accounting career paths which are beneficial in one way or another and can fit different people. Though some of them overlap, each of
them has a specific focus. For successful career people should be able to do the best that they can do to advance this sector. Many
technological advances have been made to ensure that these people who take up this course are able to save time and actually do their
work better too.

THE FOUR-STAGE CAREER EXECUTIVE SERVICE (CES) ELIGIBILITY EXAMINATION PROCESS

Presidential Decree No. 1 dated September 24, 1972 created the Career Executive Service Board (CESB) to serve as the governing
body of the Career Executive Service (CES) and to promulgate rules, standards and procedures on the selection, classification,
compensation and career development of members of the CES.

Likewise, Section 8, Paragraph 1(c) and 2, Chapter 2, Book V of Executive Order No. 292 expressly provides that the “third level shall
cover positions in the Career Executive Service” and that “entrance to the third level shall cover positions in the Career Executive Service
Board.”

On December 15, 1989, the CES Board issued Circular No. 1 which provides for a four-stage CES eligibility examination process,
namely: Management Aptitude Test Battery (MATB);
Assessment Center; Performance Validation On-the-job; and Board Interview.

The guidelines on the four-stage CES eligibility examination process were modified through CESB Resolution No. 459 dated October 8,
2002 where the Board Interview stage comes before the Performance Validation on-the-job.

In fulfilling the Board’s mandate to form a continuing pool of well-selected and development oriented career officials who shall provide
competent and faithful service in the CES, the CESB has further strengthened the existing policies on the examination process and make
it more purposive, responsive, credible and practicable.

Hence, the Board, through CESB Resolution No. 791 dated February 10, 2009 adopted the Revised Integrated Rules on the Grant of
Career Executive Service (CES) Eligibility. Pursuant to the said rules, CES eligibility examination process consists of the following
stages:

1) CES Written Examination;

2) Assessment Center;
3) Performance Validation; and
4) Board Interview.

In 2010, as part of the CESB’s continuing efforts to maintain a credible, transparent and objective process to screen and select CES
eligibles, the Board has shifted to a Panel Interview system as the final stage in the CES eligibility examination process.

CES Eligibility is acquired by passing the four-stage CES eligibility examination process. Successful completion of each stage is a pre-
requisite to the succeeding stages of the CES eligibility examination process.

CES WRITTEN EXAMINATION

The CES-Written Examination (CES-WE), formerly called the Management Aptitude Test Battery (MATB) is the first of the four-stage
CES Eligibility Examination Process.

It is a paper-and-pencil type of test that determines the applicant’s general intelligence and knowledge of management concepts and
principles.

Currently, the CES-WE is composed of 220 test items with seven (7) sub-tests, as follows: Error Recognition, Reading Comprehension,
Data Interpretation, Logical Reasoning, Information, Management Concepts and Problems and Essay.

The test is administered for 2 hours and 55 minutes and is conducted nationwide in three (3) testing centers, as follows: Manila, Cebu
and Davao.

Applications are open to officials from the:

1) government sector who have rendered at least two (2) years of managerial experience; and the
2) private sector who have performed managerial/supervisory functions for at least three (3) years.

Managerial/supervisory functions pertain and are not limited to, directing and approving the work outputs of concerned employees;
delegating functions to the staff; monitoring and rating employees’ performance based on the duly approved performance targets/plans;
and supervising the unit or section/division based on the staffing pattern or organizational structure.

The applicant should meet the cut-off score in order to proceed to the succeeding stages of the CES Eligibility Examination Process.
Applicants who fail to meet the cut-off score may be allowed to retake the test only after six (6) months reckoned from the date of his/her
last examination.

The CES-WE results are officially released within sixty (60) days from the date of the examination through the CESB website. An
applicant shall likewise be issued with a notice of rating indicating his/her transmuted score.

In 2008, CESB restored the accreditation of the Master in National Security Administration (MNSA) and the Master in Public Safety
Administration (MPSA) degrees conferred by the National Defense College of the Philippines (NDCP) and the Philippine Public Safety
College (PPSC), respectively, as equivalent to the CES-WE.

CES-WE ADMISSION PREREQUSITES

Applicants for the CES-WE must meet the following prerequisites:

1. Government Sector (Career Service):

1.1. He/She must have been appointed to a CES position or designated in an acting capacity or Officer-In-Charge (OIC) to a CES
position for at least six (6) months; or

1.2. He/She must have been appointed to at least a Division Chief position (SG) 24 and has at least two (2) years of managerial
experience.

2. Government Sector (Non-Career Service)

2.1. One who is appointed to a non-career position whether under a coterminous or contractual status in any department or agency of the
government may be allowed to take the CES Written Examination provided:

a. He/She has at least three (3) years managerial experience;

b. He/She has served the government for the same period of time of his/her application; and

c. He/She must have been occupying a position equivalent to or higher than a Division Chief (SG 24).

3. Private Sector:

Outstanding men/women from the private sector may be allowed to take the CES-WE, provided he/she is any of the following:

3.1. A proprietor who is performing managerial/supervisory functions for at least three (3) years;

3.2. An incumbent of a managerial position exercising supervisory functions, as defined under these rules, for a minimum period of three
(3) years.
4. Other Requirements:

4.1. Citizen of the Philippines;

4.2. Must be of good moral character;

4.3. Has not been dismissed from the service for cause;

4.4. Has not been found guilty by final judgment of a crime involving moral turpitude or other criminal offenses where the penalty imposed
by the court carries with it an accessory penalty of perpetual absolute disqualification to hold public office; and,

4.5. The applicant has not been found guilty of offenses to or in connection with the conduct of any government examination.

MNSA/MPSA ACCREDITATION PREREQUSITES

The MNSA degree conferred by NDCP and MPSA degree conferred by PPSC shall be accredited as equivalent to the CES-WE provided
that the holder thereof is:

1.1. An appointee to at least a Division Chief level position (SG 24) or its equivalent in the government, regardless of whether he/she is in
the career or non-career service with at least three (3) years managerial experience at the time of the application.

CES-WE CHEKLIST OF DOCUMENTARY REQUIREMENTS

The following shall be submitted upon filing:

1. Duly Accomplished CES-WE Application Form;

2. Copy of appointment paper to present position authenticated by the office personnel / administrative officer;

3. Service record authenticated by the office personnel/administrative officer;

4. Copy of the designation order duly authenticated by the office personnel/administrative officer in case the applicant is presently
designated in an acting capacity or officer-in-charge of a CES position for at least six (6) months;

5. Organization Chart showing the applicant’s place in the organization and duly certified by the Office Personnel/Administrative Officer;

6. Three (3) identical photographs, (size 2” x 2”) with full name tag that includes the surname, first name and middle initial taken not more
than six (6) months before the filing of the application.

Only two (2) of the three (3) 2” x 2” photographs shall be submitted upon filing of the application. The applicant shall keep the third 2” x 2”
photograph and shall bring the same on the day of the examination for posting in the examinee seat plan.

Pictures that are scanned, photocopied or computer-enhanced will not be accepted;

7. Admission fee of ONE THOUSAND PESOS (P1,000.00) either in CASH or in POSTAL MONEY ORDER payable to the CAREER
EXECUTIVE SERVICE BOARD. PERSONAL CHECKS WILL NOT BE ACCEPTED;

8. Photocopy of a valid Identification Card (ID) containing the applicant’s picture, signature, birth date and signed by the Authorized
Official;

9. Self-stamped envelope with complete mailing address; and,

10. Long, brown envelope

MNSA/MPSA ACCREDITATION CHEKLIST OF REQUIREMENTS

The following shall be submitted upon filing:

1. Written Application Letter to the Board requesting accreditation of his/her MNSA/MPSA degree as equivalent to the CES-WE;

2. Copy of Copy of the MNSA/MPSA diploma duly certified by an official of the NDCP/PPSC;

3. Copy of appointment paper to present position duly authenticated by the Personnel/Administrative Officer;

4. One 2”X2” photograph taken not more than six months before the filing of the application;

5. A certification issued by the Personnel/ Administrative Officer that the applicant has been performing supervisory/managerial functions
and managing a number of staff for a number of years;

6. Notarized self-certification that he/she has not been dismissed from service for cause or found guilty by final judgment of a crime
involving moral turpitude or other offenses;

7. Updated personal data sheet (CS Form 212); and

8. Accreditation Fee of P1,000.00

REMINDERS IN TAKING THE CES-WE

1. Bring the following on examination day:

• Application Receipt

• Valid office Identification (ID) card

• Mongol Pencil No. 2

• Ruler
• One 2x2 ID picture

• Calculator (calculators from cellular phones, personal digital assistants (PDA) and similar gadgets shall not be allowed)

2. Applicants are required to be at the examination venue by 7:00 am.

3. You may bring food and drinks during the examination but make sure not to disturb the other examinees while eating or drinking.

4. Cellular phones should be turned off or switched to silent mode. You will only be allowed to use them during the break.

POINTERS IN TAKING THE CES-WE

The examination is divided into two parts with the following subtests and number of items:

PART I
Error Recognition - 30 items
Reading Comprehension - 30 items
Data Interpretation - 20 items
Logical Reasoning
Section A – Identifying Assumptions - 20 items
Section B – Drawing Conclusions - 20 items

PART II
Information 30 items
Management Concepts and Problems 70 items

Essay

Part I will take 1 hour and 40 minutes to complete. There will be a 30–minute break at the end of Part I. The examinee will be given 1
hour and 35 minutes to complete Part II.

1. You will be given a different test booklet and answer sheet for each part. You can use the margins of the test booklets for your notes
and computations.

2. Only pencils are allowed in answering the exam. Make sure that your answers are fully–shaded so that the optical mark scanner can
read your answers.

3. You are expected to have only one answer per item. Do not shade two or more boxes as this will nullify your answer to the test
questions.

4. The Written Examination is NOT a right–minus–wrong exam so you are advised to answer all the test questions and to leave no
blanks.

5. If you finish ahead of time, review your answers and stay in your seat. Test materials will be collected at the same time for all
examinees and you will not be allowed to leave the room.

DOWNLOADABLE FORM

• CES Written Exam Application Form (see attached)

ASSESSMENT CENTER

The Assessment Center (AC), the second stage of the CES eligibility examination process, is a series of simulation exercises involving
work-based situations, designed to measure whether the applicant has the capacity to advance to managerial duties and responsibilities
and determine his/her ability to grow and develop in the organization.

These exercises allow candidates to elicit and demonstrate managerial competencies, key behaviors and significant performance
dimensions/indicators essential in the organization.

A typical AC is composed of four (4) centers, consisting of six (6) Assessees who are observed by three (3) Assessors per center. It is a
whole day exam that runs from 7:00 am to 6:00 pm and is offered twice a month at the CESB office.

The list of AC Passers is officially released within sixty (60) days from the date of the AC through the CESB website. Assessees are
provided with their AC result indicating their performance in each AC competency/dimension.

AC ADMISSION PREREQUSITES

The AC applicant should be a/an:

1. AC re-taker;
2. CES-WE passer;
3. Career Service Executive Eligible (CSEE); and
4. MNSA/MPSA degree holder whose request for accreditation has been approved by CESB

AC CHEKLIST OF DOCUMENTARY REQUIREMENTS

For first-time AC applicants:

1. Duly accomplished AC Application Form (QF008-00)

For Career Service Executive Eligibles (CSEEs):

1. Duly accomplished AC Application Form (QF008-00);

2. Latest Appointment Paper authenticated by the office personnel / administrative officer;
3. Service Record authenticated by the office personnel/administrative officer;
4. Copy of the designation order duly authenticated by the office personnel/administrative officer indicating that applicant is designated to
a third level position; and
5. Certificate of CSE Eligibility issued by the Civil Service Commission

For AC Re-takers and MNSA/MPSA degree holders:

1. Duly accomplished AC Application Form (QF008-00);

2. Latest Appointment Paper authenticated by the office personnel / administrative officer;
3. Service Record authenticated by the office personnel/administrative officer;
4. Copy of the designation order duly authenticated by the office personnel/administrative officer indicating that applicant is designated to
a third level position

REMINDERS IN TAKING THE AC

1. Applicants are required to confirm their participation by sending the accomplished Assessment Center (AC) Confirmation Slip and pay
the AC fee on the prescribed deadline.

Failure to do so shall constrain CESB to forfeit the applicant’s slot and make it available to those in the waitlist. Failure to attend or
complete the AC will mean forfeiture of your AC Fee.

2. On the examination day, assesses are expected to be at the CESB Office at exactly 7:00 am and are required to bring the following:

• Valid Office Identification Card;

• Two )2) pieces of 2 x 2 recent I.D. picture;
• Ballpen; and
• Php 350.00 for lunch and snacks

3. Bringing of bottled water, candies additional ballpen and pencil is highly encouraged.

VALIDATION OF ON-THE-JOB PERFORMANCE

Validation, which is the third of the four-stage CES eligibility examination system, is the process that facilitates a detailed inquiry,
examination and verification of the candidate’s on-the-job performance, managerial/behavioral competence and integrity.

The investigation is done by a CESB-certified validator through feedback-gathering mechanisms, such as interviews of resource persons,
public officials/employees and non-government sector representatives who have worked with the candidate and who may have
knowledge of the candidate’s fitness to be conferred CES eligibility.

Validation is conducted to ensure that the candidate’s performance in the previous stages of the examination is also demonstrated in the
workplace. There may be some candidates who appear to be competent based on written tests but may not be so in their actual jobs.
Thus, validation of their on-the-job performance becomes relevant and essential.

The validation system focuses on three (3) dimensions: 1) Performance which is the ability of the candidate to deliver results and
contribute to the agency’s goals and identified outcomes; 2) Managerial/Behavioral Competence which assesses the effectiveness of the
candidate as a manager and leader; and 3) Integrity which focuses on how the candidate demonstrates honesty, accountability, fairness
and objectivity.

It shall be assessed based on three (3) sources: 1) Clearances from the Civil Service Commission (CSC), Office of the Ombudsman and
Sandiganbayan; 2) feedback from the public through publication of candidate’s name in a newspaper of general circulation; and 3)
information from identified respondents.

The validation system is two-pronged: Level 1 which is the Rapid Validation Process (RVP) and Level 2, the In-Depth Validation Process
(IVP). The RVP which is conducted and completed in one (1) day covers all qualified applicants who do not have any adverse feedback
on performance, managerial/behavioral competencies and integrity.

On the other hand, the IVP is a focused, more intensive and longer validation depending on the nature, extent and gravity of adverse
feedback or information on the applicant.

Result of the candidate’s validation will depend on any of the following recommendations by the validator:

1) Undergo IVP when RVP generates adverse information/feedback;

2) Proceed to the Next Stage of the Eligibility Process;

3) Defer conduct of Performance Validation for a period of six (6) months to one (1) year; or

4) Undergo revalidation if the candidate fails to meet standards set by the Board after the conduct of IVP. Moreover, a candidate who is
subjected to revalidation shall be given appropriate feedback and shall be advised to engage on developmental interventions.

It is also noted that in case the Secretariat receives adverse feedback about a candidate as a result of publication, the candidate is
automatically subjected to IVP.

VALIDATION CHEKLIST OF REQUIREMENTS

For the Performance Validation Stage the candidate is required to accomplish and submit two (2) copies of the following:

1. Personal Data Form;

2. Candidates’ Profile;
3. Organizational chart showing your place in the organization;
4. List of immediate superior/s and subordinates as certified by your Personnel Officer/HRMO;
5. Recent appointment paper and service record; Detailed information about the pending case/s, if any;
6. Recent performance rating certified by agency personnel;
7. Recent sworn Statement of Assets and Liabilities, and Net Worth, Disclosure of Business Interests and Financial Connections and
Identifications of Relatives in the Government Service;
8. Recent Employer’s Certificate of Compensation Payment/Tax Withheld (BIR Form No. 2316). Should you have other business interest
other than your employment in the government, kindly submit also the recent Annual Income Tax Return for Self-employed (BIR Form
No. 1701).
9. Php 800.00 validation fee to cover for publication and clearance fees
PANEL INTERVIEW

The Panel Interview is the last stage of the Career Executive Service (CES) Eligibility Process.

It is composed of a three-man panel conducted to determine and assess the applicant’s confidence, creativity, self worth and outlook on
his/her work and the organization.

Managerial capabilities and potentials, leadership qualities, office accomplishments and performance as well as the applicant’s integrity
are discussed during the interview.

The interview is also an opportunity for the interviewers to give feedback on the applicant’s performance on the three (3) previous stages
he/she underwent.

The panel of interviewers are primarily tasked to deliberate and decide on whether the applicant is recommended to be:

1) conferred CES Eligibility;

2) to defer conferment of eligibility; or to be

3) denied conferment based on existing policies of the Board.

Applicants will be officially informed of their interview schedule which is conducted at the CESB Office.

CONFERMENT OF CES ELIGIBILITY

A CES Eligibility shall be conferred to a candidate who is able to successfully complete the four-stage CES Eligibility Examination
Process and meet other requirements as may be prescribed by the Board.

It shall be conferred by the Board through a resolution approved by the majority of its members in a regular or special meeting.

Upon approval of the resolution, the applicant is considered a full-fledged CES eligible and his/her name shall be registered in the
Board's Roster of CES eligibles and a corresponding certificate of CES eligibility shall be issued in testimony of his/her newly acquired
qualification.

The Career Service Executive Eligibility (CSEE) conferred by the Civil Service Commission (CSC), which consist of two (2) phases,
namely: Written Examination and Panel Interview, of one who is appointed to a CES position, regardless of the appointing authority or
one who is occupying a Division Chief position in a permanent capacity or one designated to a CES position in an acting or OIC capacity
for at least one (1) year, shall be considered equivalent to the two (2) of the four-stage CES eligibility examination process, namely:
Written Examination and Board Interview.

Hence, for purposes of conferment of CES eligibility and appointment to appropriate rank in the CES, as the case may be, the applicant
concerned has to complete the two (2) remaining stages of the examination process, namely: Assessment Center and Performance
Validation stages and comply with such other requirements as may be prescribed by the Board. CONFERMENT OF CES ELIGIBILITY
CHEKLIST OF REQUIREMENTS

For candidates to be conferred CES eligibility, they should also be able to comply with the other requirements prescribed by the Board
such as:

1. Performance rating of at least Very Satisfactory for the immediately preceding year; and

2. Clearances from the CSC, Office of the Ombudsman and Sandiganbayan.

APPOINTMENT TO CESO RANKS

Upon inclusion of the candidate’s name in the Roster of CES eligibles after the conferment of CES eligibility and in compliance with the
other requirements prescribed by the Board, a CES eligible appointed to any CES position and appointed by the President to a CES rank
upon the recommendation of the Board becomes a member of the CES.

There are six (6) CESO ranks in the CES ranking structure, to wit:

CESO Rank Salary Grade

CESO Rank I SG 30

CESO Rank II SG 29

CESO Rank III SG 28

CESO Rank IV SG 27

CESO Rank V SG 26

CESO Rank VI SG 25

In the above ranking structure, Career Executive Service Officer (CESO) I shall be the highest rank with an equivalent salary grade of 30,
while Career Executive Service Officer (CESO) VI shall be the lowest rank with an equivalent salary grade of 25.

I. ORIGINAL APPOINTMENT TO A CESO RANK

Original appointment to a CES rank shall be made by the President from a list of CES eligibles recommended by the Board. A CES
eligible appointed to a CES position may qualify for original appointment to a CES rank based on the salary grade corresponding to the
CES position to which he/she occupies.

CHEKLIST OF REQUIREMENTS FOR ORIGINAL APPOINTMENT TO CESO RANK (Corresponding Position)

(Pursuant to CESB Resolution No. 798, series of 2009 (Revised Rules and Procedures on Original and Promotional Appointments to
Career Executive Service (CES) Ranks) and CESB Resolution No. 1100, series of 2013 (Amendatory Guidelines to the Performance
Rating Requirements for Original Appointment to, and Adjustment, in Rank)
Applicants for original appointment to CES rank must satisfy the following requirements:

1. Incumbent to CES Position;

2. Obtained at least “Very Satisfactory” Performance rating for three (3) consecutive years prior to the year for which the applicant is
being considered for original appointment to CES rank;

3. Training requirements for CESO Rank appointment:

a. CESO I – completion of ELP and three (3) accredited training programs or its equivalent;

b. CESO II – completion of ELP and two (2) accredited training programs or its equivalent;

c. CESO III – completion of ELP and one (1) accredited training programs or its equivalent;

d. CESO IV – completion of Salamin, Diwa & Gabay courses (ELP Graduate) or its equivalent;

e. CESO V – completion of Salamin, Diwa courses or its equivalent

f. CESO VI – completion of Salamin course or its equivalent;

4. Clearance/Certification of no pending administrative/criminal cases (all clearances are valid for a period of 6 mos. only) from the ff:

o Agency to which the applicant is assigned to (Regional and/or Central Office);

o Civil Service Commission (CSC Central Office);

o Sandiganbayan;

o Office of the Ombudsman (OMB);

o National Bureau of Investigation (NBI).

Note: If with case/s from the above-mentioned offices, kindly attach the following case documents:

o Signed and duly notarized Executive Summary of the case/s:

o Copies of complaint-affidavit;
o Copies of counter-affidavit;
o Copies of answer or reply with complete attachments/annexes;
o Rejoinder and comment to the rejoinder, with complete attachments/ annexes, if filed; and,
o Other related documents, e.g. Office of the President/Sandiganbayan/ Court of Appeals / Supreme Court decisions, if any.

5. Notarized Self-certification of no pending administrative and/or criminal case filed against the applicant in any office, quasi-judicial or
judicial body (valid until 6 mos.);

6. Certificate of no notice of disallowance/s and unliquidated cash advance/s from the Finance / Administrative division of the Agency of
the applicant;

7. Certification coming from the Finance / Administrative division that the applicant did not receive nor solicit any donation/s, gift/s,
gratuity, favor or anything of monetary value and unnecessary interaction for any financial or material interest from the Tobacco industry;

8. Endorsement Letter of Department Secretary for the applicant’s original appointment to CES Rank;

9. Updated Personal Data Sheet;

10. Latest appointment paper duly certified by Office Personnel/Admin. Officer;

11. Service Record duly certified by Office Personnel/Admin. Officer; and,

12. Copies of training certificates duly certified by an authorized personnel of duly accredited training institutions.

II. PROMOTIONAL APPOINTMENT TO A CESO RANK

Promotional Appointment of a CESO to a higher CES rank shall be made by the President upon recommendation of the Board. There are
two (2) classes of promotional appointment to a CES rank, namely:

2.1 Adjustment in CES Rank - refers to the appointment of a CESO by the President to a CES rank, which is equivalent to the higher
CES position to which he/she has been appointed to, upon the recommendation of the Board; and,

2.2 Promotion in CES Rank - refers to the appointment of a CESO by the President to the next higher CES rank, even without getting
promoted to a higher CES position, upon the recommendation of the Board.

CHECKLIST OF REQUIREMENTS FOR ADJUSTMENT IN CESO RANK (Adjustment to corresponding position)

(Pursuant to CESB Resolution No. 798, series of 2009 (Revised Rules and Procedures on Original and Promotional Appointments to
Career Executive Service (CES) Ranks) and CESB Resolution No. 1100, series of 2013 (Amendatory Guidelines to the Performance
Rating Requirements for Original Appointment to, and Adjustment, in Rank)

Applicants for adjustment in CES rank must satisfy the following requirements:

1. One-year Incumbency to the CES Position;

2. Obtained at least “Very Satisfactory” Performance rating in the CES position the official is currently occupying for the year immediately
preceding his/her adjustment in CES rank;

For one coming from the private sector who is initially appointed to a CES position, an applicant must have at least one (1) year
incumbency in his/her present CES position before he/she can be recommended for an adjustment in CES rank; and he/she must have
obtained a rating of at least “Very Satisfactory” in the CES position he/she is currently occupying during the required one (1) year
incumbency;
3. Training requirements for CESO Rank adjustment

a) CESO I – completion of ELP and three (3) accredited training programs or its equivalent

b) CESO II – completion of ELP and two (2) accredited training programs or its equivalent

c) CESO III – completion of ELP and one (1) accredited training programs or its equivalent

d) CESO IV – completion of Salamin, Diwa & Gabay courses (ELP Graduate) or its equivalent

e) CESO V – completion of Salamin, Diwa courses or its equivalent

f) CESO VI – completion of Salamin course or its equivalent

4. Clearance/Certification of no pending administrative/criminal cases (all clearances are valid for a period of 6 mos. only) from the ff:

o Agency to which the official is assigned to (Regional and/or Central Office);

o Civil Service Commission (CSC Central Office);
o Sandiganbayan;
o Office of the Ombudsman (OMB); and,
o National Bureau of Investigation (NBI).

Note: If with case/s from the above-mentioned offices, kindly attach the following case documents:

o Certificate of no notice of disallowance/s and unliquidated cash advance/s from the Finance and Administrative Division of the
applicant’s Agency;
o Signed and duly notarized Executive Summary of the case/s:
o Copies of complaint-affidavit;
o Copies of counter-affidavit;
o Copies of answer or reply with complete attachments/annexes;
o Rejoinder and comment to the rejoinder, with complete attachments/ annexes, if filed; and,

5. Notarized Self-certification of no pending administrative and/or criminal case filed in any office, quasi-judicial or judicial body (valid until
6 mos.);

6. Certificate of no notice of disallowance/s and unliquidated cash advance/s from the Finance / Administrative division of the applicant’s
Agency;

7. Certification coming from the Finance / Administrative division that the applicant did not receive nor solicit any donation/s, gift/s,
gratuity, favor or anything of monetary value and unnecessary interaction for any financial or material interest from the Tobacco industry;

8. Endorsement Letter of Department Secretary for the official’s adjustment in CES Rank;

9. Updated Personal Data Sheet;

10. Latest appointment paper duly certified by Office Personnel/Admin. Officer;

11. Service Record duly certified by Office Personnel/Admin. Officer; and,

12. Copies of training certificates duly certified by an authorized personnel of duly accredited training institutions.

CHECKLIST OF REQUIREMENTS FOR PROMOTIONAL APPOINTMENT IN CES RANK (regardless of the CES position he/she
presently occupies)
(Pursuant to CESB Resolution No.1124 (Establishing A New Policy on Promotion in Career Executive Service Officer [CESO] Rank)

Applicants for promotional appointment to CES rank must satisfy the following requirements:

1. Incumbent to CES Position

2. At least three (3) years residency in the present CES rank

3. Obtained a CESPES rating of “Outstanding” for the three (3) consecutive years in the rank corresponding to his/her position

4. Training requirements for Promotional Appointment in CES Rank

a. CESO I – completion of ELP and three (3) accredited training programs or its equivalent
b. CESO II – completion of ELP and two (2) accredited training programs or its equivalent
c. CESO III – completion of ELP and one (1) accredited training programs or its equivalent
d. CESO IV – completion of Salamin, Diwa & Gabay courses (ELP Graduate) or its equivalent
e. CESO V – completion of Salamin, Diwa courses or its equivalent
f. CESO VI – completion of Salamin course or its equivalent

5. Clearance/Certification of no pending administrative/criminal cases (all clearances are valid for a period of 6 mos. only) from the ff:

o Agency to which the official is assigned to (Regional and/or Central Office);

o Civil Service Commission (CSC Central Office and the concerned CSC Regional Office);
o Sandiganbayan;
o Office of the Ombudsman (OMB);
o National Bureau of Investigation (NBI); and,
o Barangay

Note: If with case/s from the above-mentioned offices, kindly attach the following case documents:

o Signed and duly notarized Executive Summary of the case/s:

o Copies of complaint-affidavit;
o Copies of counter-affidavit;
o Copies of answer or reply with complete attachments/annexes;
 o Rejoinder and comment to the rejoinder, with complete attachments/ annexes, if filed; and,
o Other related documents, e.g. Office of the President/Sandiganbayan/Court of Appeals / Supreme Court decisions, if any.

6. Notarized Self-certification of issued by the applicant stating that he/she has not been convicted for any administrative and/or criminal
cases and is also not a respondent in any pending administrative and/or criminal case/s;

7. Certificate of no notice of disallowance/s and unliquidated cash advance/s from the Finance / Administrative division of the applicant’s
Agency;

8. Certification coming from the Finance / Administrative division that the applicant did not receive nor solicit any donation/s, gift/s,
gratuity, favor or anything of monetary value and unnecessary interaction for any financial or material interest from the Tobacco industry;

9. Endorsement Letter of Department Secretary for the promotional appointment to a higher CES Rank of the applicant;

10. Updated Personal Data Sheet

11. Latest appointment paper duly certified by Office Personnel/Admin. Officer;

12. Service Record duly certified by Office Personnel/Admin. Officer;

13. Copies of training certificates duly certified by an authorized personnel of duly accredited training institutions;

14. Validation of on-the-job performance of the applicant;

15. Written Report of exceptional accomplishment/s which significantly redounded to the benefit of the applicant’s Agency, specifying
clearly how such accomplishment/s significantly contributed to the attainment of the Agency’s strategic goals, such as the accumulation
of significant savings based on a more efficient operation and the implementation of relevant program or administrative reforms. The
Report must be accompanied by supporting documents and attested by the direct superior and the Agency Head of the applicant.
(Please attach the certificate of recognition / commendation)

Tips for Writing a Reaction Paper

 Create a good outline before writing it so that you can find out how many reactions you personally
have in mind and that you can have the chance to look for justifications, such as a list to support your theories. Having an outline can also lead you
to the right direction in your work, so make sure to have one before writing.
 In writing a reaction paper, you should start with the introduction, containing a short summary of the material, which you should give your
reaction to, but make sure you allow at least three sentences for the introduction. On it, don’t skip the author and the title of the book or work you
have to summarize and then write your thesis statement at the end of the first paragraph.
 In your second paragraph, write your first reaction, but concisely. Use a short sentence, and then follow it with some reasons to back up your
reaction. You can also refer to the work that you are reacting. For instance, you can mention that the first chapter is dragging, and then be able to
support it with your own observations and reasons for saying so.
 In the next paragraphs of your reaction essay, use the same method, especially if you have more reactions to indicate in your paper. You can
make use of personal indicators, including “I think,” “I believe” and “In my opinion.”
 Finish your reaction paper with a conclusion by restating your thesis and your reactions. In addition to this point, you can also wrap up the paper
with a challenge to the readers if you are not the author of the book.
 Read the article carefully and understand it well. This will help you in coming up with an effective reaction piece that you can support and
justify later on. For help, you can also think of at least one major point that you want to use in your paper. Take down some notes so that you can
have a reference later when coming up with your reaction.
 You should always justify why you have this line of thought about the work. You can also make use of at least one real-life example, something
you are familiar with.