This research aimed to assess the level of teaching standards competence of Senior High School-Accountancy, Business and Management (ABM) Teachers using the Classroom Observation Tool (COT) provided in the Philippine Professional Standards for Teachers - Results-based Performance Management System (PPST-RPMS). Likewise, to determine the relationship and significant difference in performance level when they were grouped according to age, sex, employment status, position, years of teaching experience, educational attainment, and grade level taught. The respondents represented the whole population of ABM teachers under Schools Division of Nueva Ecija (SDO-Nueva Ecija) which composed of 57 teachers holding Teacher I-III positions in 15 public schools offering ABM strand. Descriptive correlational research design was used, while the researchers utilized PPST-RPMS-standard COT to gather data. Descriptive analyses using the Mean, Percentage, Frequency count, Pearson Product Moment of Correlation, and ANOVA were utilized to analyse the gathered data. The study shows that mean years of teaching experience of the SHS-ABM public teachers were only 3 years, thus, the need to assess their performance. The findings revealed that the mean performance level of the respondents is Consolidating (expected attainment level for Teacher I-III positions) at 6.05. Moreover, the findings showed no significant difference in performance level when they were grouped according to age, sex, employment status, position, years of teaching experience, educational attainment, and grade level taught. Furthermore, overall findings revealed no significant relationship between the profile variables and the COT ratings of the respondents.

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