thats why USJ-R has low passing rate every october in CPA exams is that they dont let their best students to take in october.They only allow them to take exams every May.Try to see the results of USJ-R every May exams..May 2008-Number 1 top performing school nationwide.May 2009-No. 2 top performing school nationwide after DLSU.May 2010-produce 3 topnotchers:Top 1,3 and 6..And they are the only school in Cebu to receive Center of Development from CHED shared only by 4 schools in the entire Philippines.