According to Baysa and Concepcion, 2014 "Accounting is defined as a service business." Accounting is a service business because accountants will provide service to their clients. They will pay accountants for their services. It is also said that “accountants provide services by providing information on economic entities measured in terms of money.” (Baysa and Conception, 2014) One of the responsibilities of an accountant is to know the current economic realities. The accounting course lasts four years and includes a board exam. It also has a qualifying exam. The qualifying exam was the basis of whether they will move on to the second year. Once you fail this exam you will no longer take accounting. This is one reason why many accounting students move on 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 CPA. They are doing many strategies to pass this exam. Many can pass and many cannot. Currently the number of students who pass the CPA exam from DLSL is decreasing. This reason leads research to conduct research on “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 learn about other people's strategies for passing the CPA board exam. According to McDonough (2010), to pass the exam, test-takers should develop their study plan and stick to it. They should know their goals and should follow their guidelines in studying. It is also important for them to develop their study habits. They should know how to dissociate their time in remembering their topics. They should also stick to their schedule...... middle of paper ...... participate in the exam, that's what researchers find in our survey. Based on our survey, many students taking the CPA exam have their own strategies to consider to pass the exam. Only a few have no strategies because they are still undecided. There are many things that CPA board examinees should prepare before taking the board exam. But nowadays students want to prepare in a short but sufficient time to pass the exam. So, based on what we interviewed, students chose to only repeat for 6 months because they think that's enough time to review and prepare. Some of them think that 6 months is not enough for them, so they added another four months to equal ten months of preparation. But among our respondents there is one person who wants to take the CPA board exam early.