TY - BOOK AU - Baldonado, Andrea Nicole P.; Bartolome, Jonaline D.; Evangelista, Loowell Jhay S.; MaraƱon, Fionnah Marie S.; Pagalilauan, Basilia Marie C.; Tolentino, Marielle Nicole B.; Villar, Francia M. AU - ED - ED - ED - ED - SN - 2 PY - 4507///846 CY - PB - KW - KW - 2 KW - 0 KW - 6 KW - 20 N1 - Research Paper: (Bachelor of Science in Accountancy) - Pamantasan ng Lungsod ng Maynila, 2023; 5 N2 - ABSTRACT: This study aimed to measure the influence of Financial Accounting and Reporting (FAR), and Internship on the Competency Development of Auditors at Sycip Gorres Velayo & Company (SGV & Co.) in Makati City. A total of 110 auditors from SGV participated in this study. The research utilized a quantitative research design and devised a survey questionnaire as the research instrument. The data gathered were analyzed using Spearman's Rank Correlation Coefficient Test as the statistical tool. Results of the study showed that FAR and Internship are highly practical courses. Both courses' practicality significantly influenced the competency development of auditors in SGV & Co. in terms of technical and professional skills. However, no significant relationship was observed between the two courses' practicality and values-related competencies. Based on the results of the study, the researchers therefore recommended the faculty and administration the reinforcement of practical exercises, actual application, and additional units on areas where the practicality of FAR and Internship courses have weak to moderate relationship in terms of technical skills, professional skills, and values. Additionally, the Commission on Higher Education should adapt to the changes in learning curves periodically, with the intention of sharpening the knowledge and skills of students before entering the workforce. Lastly, the relationship between the university and internship partners should focus more on training the students about professional skepticism, time management, prioritization of work allocations, and application of spreadsheet skills ER -