According to Baysa and Concepcion, 2014 “Accounting is defined as a service activity.” Accounting is a service activity because accountants will provide service to their clients. They will pay accountants for their services. It is also said that “accountants perform services by providing information about economic entities that is measured in monetary terms.” (Baysa and Conception, 2014) One of the responsibilities of an accountant is to know the current economic entities. Accounting is a four-year course and has a board examination. It also includes a qualifying exam. The qualifying exam was the basis for moving on to the second year. Once you fail this exam, you will no longer be able to do accounting. This is one of the reasons why many accounting students switch to other courses. The CPA Board Exam is one of the most anticipated board exams in the Philippines. All accounting students want to pass this exam to be called a CPA. They implement many strategies to pass this exam. Many can succeed and many cannot. Currently, the number of students who have passed the DLSL CPA board exam is decreasing. This reason leads to conducting research on the “common habits and practices of DLSL accounting students before taking the CPA board exam.” The purpose of this research is to inform DLSL accounting students to know other people's strategies for passing the CPA board exam. According to McDonough (2010), to pass the board exam, candidates must develop their study plan and stick to it. They must know their goals and follow their guidelines in their studies. It is also important that they develop their study habits. They must know how to separate their time in recalling their subjects. They also have to stick to their place...... middle of paper ...... be present for the exam, that's what researchers find out in our survey. Based on our survey, many students who will be taking the CPA board exam have their own strategies in mind to consider for passing the exam. Few people don't have a strategy because they were still undecided. There are many things that CPA board candidates need to prepare before taking the board exam. But students today want to prepare in a short time but enough time to pass the exam. So, based on what we surveyed, students chose to revise only for 6 months because they think that is enough time for them to revise and prepare. Some of them think that 6 months is not enough for them and so they added another four months, which is equivalent to ten months of preparation. But among our respondents, there is one person who wants to take the CPA board exam sooner..