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The objective of this study is to identify the determinant factors of investment decision practices and further, to develop a framework that characterizes the investment decision practices among certified public accountants in Davao Del Norte. This research is significant for investors to enhance their capacity to decide on investments and provide investment managers better ways of designing their products and services. The informants of this study were 150 CPAs using a researcher"s modified questionnaire that was personally administered. The data were analyzed using Data Reduction Analysis, Kaiser Meyer-Olkin measure of sampling adequacy and Barlett"s test of sphericity and Factor Rotation Method. Using the exploratory factor analysis, the study reveals that Economic Expectation, Herding Effect, Market Information, Third Party Opinion, Financial Information, News and Government Influence, Firm Perception, Over-confidence and Firm Image best influences the investment decision practices of CPAs in Davao del Nort