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This study aims to examine the effectiveness of problem-based learning (PBL) model with an assessment rubric on the students’ critical thinking development in learning financial accounting. This quasi-experimental study conducted at a university in Riau, Sumatra, Indonesia involved 41 second-year students. They were divided into two groups: 22 students in the experimental group, 19 students in the control group. Pre-test and post-test were used to examine the effectiveness level. The data analysis techniques included descriptive statistical test and MannWhitney Test. The results showed that the mean scores of the pre-test and post-test in the experimental group were 47 and 60 respectively. The mean scores of the pretest and post-test in the control group were 54 and 50 respectively. Moreover, the Mann-Whitney Test results showed that the value of Sig. (2-tailed)> alpha, that was 0.114> 0.05, indicating that Ho was accepted, and Ha was rejected. It indicates that albeit not significantly, the use of assessment rubric in the PBL model could increase the students’ learning outcomes in the experimental group as compared with the students in the control group using PBL model only. It could improve the students’ critical thinking skills. The limitations of the study and implications to future inquiries are also presented