CASE 1 Based on the scenarios provided below, determine what the general average will be for each candidate and whether the candidate for licensure examination for Certified Public Accountants would receive a PASSED, FAILED, or CONDITIONED rating based on the provisions of Republic Act. No. 9298. In cases where the candidate is granted a conditioned status, determine the subjects the candidate has to retake. Candidate A Subject Matter Score Financial Accounting and Reporting 90 Advanced Financial Accounting and Reporting 85 Auditing 88 Management Advisory Services 92 Taxation 80 Regulatory Framework for Business Transactions 75 General Average RATING: Candidate B Subject Matter Score Financial Accounting and Reporting 80 Advanced Financial Accounting and Reporting 75 Auditing 78 Management Advisory Services 77 Taxation 82 Regulatory Framework for Business Transactions 75 General Average RATING: Candidate C Subject Matter Score Financial Accounting and Reporting 75 Advanced Financial Accounting and Reporting 74 Auditing 80 Management Advisory Services 70 Taxation 67 Regulatory Framework for Business Transactions 85 General Average RATING: Candidate D Subject Matter Score Financial Accounting and Reporting 75 Advanced Financial Accounting and Reporting 75 Auditing 60 Management Advisory Services 78 Taxation 65 Regulatory Framework for Business Transactions 70 General Average RATING: Candidate E Subject Matter Score Financial Accounting and Reporting 79 Advanced Financial Accounting and Reporting 77 Auditing 80 Management Advisory Services 64 Taxation 70 Regulatory Framework for Business Transactions 83 General Average RATING: Candidate F Subject Matter Score Financial Accounting and Reporting 90 Advanced Financial Accounting and Reporting 86 Auditing 85 Management Advisory Services 95 Taxation 60 Regulatory Framework for Business Transactions 98 General Average RATING: Candidate G Subject Matter Score Financial Accounting and Reporting 75 Advanced Financial Accounting and Reporting 80 Auditing 74 Management Advisory Services 95 Taxation 70 Regulatory Framework for Business Transactions 72 General Average RATING