What Is the CPALE (CPA Licensure Examination)?
The Certified Public Accountant Licensure Examination (CPALE) is one of the most challenging PRC board exams in the Philippines, with a national passing rate that hovers around 30–34% — roughly 1 in 3 examinees pass. PRC administers it twice a year, typically in May and October, across 16 testing centers nationwide.
The CPALE is governed by RA 9298 (Philippine Accountancy Act of 2004) and administered by the PRC Board of Accountancy. To practice as a CPA in the Philippines — whether in public accounting, private industry, government, or academe — you must pass this exam and hold a valid PRC license.
CPALE Exam Structure: 6 Subjects Over 3 Days
The CPALE is a 3-day exam covering 6 subjects with a total of 450 multiple-choice questions (MCQs). Here’s the structure per BOA Resolution No. 30, Series of 2022:
| Day | Session | Subject | Items | Key Topics |
|---|---|---|---|---|
| Day 1 | AM | Management Advisory Services (MAS) | 70 | Cost accounting, CVP analysis, budgeting, capital decisions |
| Day 1 | PM | Auditing (AUD) | 70 | Risk-based audit, PSA standards, ethics, assurance |
| Day 2 | AM | Taxation (TAX) | 70 | TRAIN Law, CREATE Act, income tax, VAT, BIR compliance |
| Day 2 | PM | Regulatory Framework for Business Transactions (RFBT) | 100 | Obligations, contracts, negotiable instruments, corporation code |
| Day 3 | AM | Financial Accounting and Reporting (FAR) | 70 | PFRS, PAS, financial statement preparation |
| Day 3 | PM | Advanced Financial Accounting and Reporting (AFAR) | 70 | Consolidations, partnerships, government accounting |
CPALE Passing Criteria, Conditional Status & Removal Exams
The CPALE has three possible outcomes — and understanding them before exam day saves a lot of confusion when results drop:
Full Pass
You need a general average of at least 75% across all 6 subjects, with no individual subject score below 65%. Meet both conditions and you pass outright.
Conditional Pass
Under RA 9298 Section 16, if you score 75% or higher in at least 4 out of 6 subjects, you receive conditional status — regardless of your general average. You then have 2 years from your original exam date to retake only the failed subject(s) in a removal exam. Your final recomputed average (combining original passing grades with removal grades) must still be at least 75% with no subject below 65%.
This 2-year deadline is absolute. If you miss it, you lose all credits for passed subjects and must retake all 6 from scratch.
Failed
If you pass fewer than 4 subjects at 75%+, you must retake all 6 subjects. After two complete examination failures, you’re required to complete 24 units of refresher courses from a BOA-accredited institution before your next attempt.
October 2026 CPALE Results: When to Expect
The October 2026 CPALE is scheduled for October 24–26, 2026. Based on recent release patterns, results are expected within 3–6 working days after Day 3 (the last exam day).
Here’s how long PRC took in recent cycles:
| CPALE Cycle | Exam Dates | Results Released | Working Days |
|---|---|---|---|
| May 2026 | May 24–26, 2026 | June 2, 2026 | 4 days |
| October 2025 | October 24–26, 2025 | November 2025 | 5 days |
| May 2025 | May 25–27, 2025 | June 2025 | 5 days |
| December 2024 | December 2024 | December 2024 | 6 days |
| May 2024 | May 2024 | May 2024 | 3 days |
The CPALE is one of the fastest PRC exams to release results — usually 3–6 working days. This is much quicker than high-volume exams like the LET (39–63 days). Expect results by late October or early November 2026.
Where PRC announces first: The official PRC Facebook page typically posts before the website. The full passers list then appears on prc.gov.ph as a downloadable PDF. You can also search your name instantly using our PRC Board Exam Results Checker once we load the passers list. For a complete guide on all checking methods, see our How to Check PRC Board Exam Results guide.
How to Check Your CPALE Results (5 Methods)
1. PRC Board Exam Results Checker (prcleris.ph)
The fastest method. Go to our Results Checker tool, select the CPALE exam from the dropdown, type your surname, and get an instant pass/fail result. No account needed.
2. PRC Official Website (prc.gov.ph)
PRC publishes the full passers list as a PDF on prc.gov.ph. Look for the CPA board exam announcement under Board Exam Results.
3. Verification of Rating on LERIS
This is the only way to see your individual subject scores across all 6 subjects — essential for conditional passers. Go to verification.prc.gov.ph, select “Certified Public Accountant,” enter your name, application number, and birthdate. Ratings typically load 1–3 days after the official announcement.
Tip for conditional passers: Your Verification of Rating shows exactly which subjects you passed at 75%+ and which ones you need to retake. Screenshot this immediately — you’ll need it to plan your removal exam strategy.
4. PRC Official Facebook Page
Follow facebook.com/PRCphl — they often post the announcement and topnotchers before the website updates.
5. PRC Regional Offices
Regional offices post printed lists on their bulletin boards. This is your backup if the website is overloaded.
CPALE Passing Rate History (2022–2026)
The CPALE consistently has one of the lowest passing rates among all PRC board exams. Understanding the trend helps you set realistic expectations.
| Exam Cycle | Examinees | Passers | Passing Rate |
|---|---|---|---|
| May 2026 | 9,745 | 3,004 | 30.83% |
| October 2025 | 10,171 | 3,460 | 34.02% |
| May 2025 | 9,533 | 3,156 | 33.11% |
| December 2024 | 10,136 | 3,058 | 30.17% |
| May 2024 | 10,421 | 3,155 | 30.28% |
| October 2022 | — | — | 25.84% |
| May 2022 | — | — | 22.29% |
The passing rate has stabilized in the 30–34% range since 2024 — a significant improvement over the 15–25% range seen from 2019 to 2022. The October 2025 cycle had the highest recent passing rate at 34.02%. The long-run average since 2017 is approximately 25–30%.
What this means for you: Roughly 7 out of 10 examinees do not pass on their first attempt. The majority of practicing CPAs in the Philippines today took the exam more than once. Preparation quality — not just effort — is what separates passers from repeaters.
May 2026 CPALE Topnotchers
PRC recognizes the top 10 examinees with the highest ratings:
| Rank | Name | School | Rating |
|---|---|---|---|
| 1 | James Al Alcayde Serondo | University of the Philippines Diliman | 91.17% |
| 2 | Miko Andre Reyes Villenas | Southern Luzon State University, Lucban | 91.00% |
| 3 | Jonathan Eurich Lo Go | De La Salle University Manila | 90.83% |
| 4 | Blas Miguel Villacampa Escarro | University of San Jose–Recoletos | 90.67% |
| 5 | Ace Benhur Macalipay Ligo | Mindanao State University General Santos City | 90.17% |
Full top 10 list will be updated when the October 2026 CPALE results are released.
Top Performing School (May 2026): University of the Philippines Diliman — 53 out of 54 examinees passed (98.15%). UP Diliman was the only school to meet PRC’s threshold of 50+ examinees with 80%+ passing rate this cycle.
You Passed the CPALE — What to Do Next
Congratulations, future CPA! Here’s your step-by-step checklist:
1. Verify your rating. Go to Verification of Rating on LERIS and check your individual scores across all 6 subjects. Screenshot the results — firms and employers ask for these during hiring.
2. File Initial Registration on LERIS. This is how you get your CPA license number, Certificate of Registration (COR), and PRC ID. Our Initial Registration guide walks you through every step. PRC posts the registration schedule per region a few days after results are released.
3. Complete Oath Taking. You must take your professional oath before your PRC ID is released. PRC offers office oath, mass ceremony, and virtual (e-Oath) options. Check our Oath Taking guide for schedules, requirements, and what to expect.
4. Get your PRC ID. After registration and oath taking, your PRC ID is released — this is your official proof of CPA licensure.
5. Obtain your BOA Accreditation Number (if entering public practice). If you plan to do auditing, tax advisory, or consulting as a sole practitioner or firm partner, you need BOA accreditation separate from your PRC license. Check the BOA requirements for your specific practice area.
6. Start tracking CPD units. As a newly licensed CPA, your CPD compliance period begins. CPAs have specific CPD requirements set by the Board of Accountancy — know your deadlines and start earning units through accredited seminars, conferences, and postgraduate courses.
You Got Conditional Status — Your Removal Exam Plan
Conditional status is not a failure — RA 9298 explicitly recognizes it as a path to full CPA licensure. Here’s what you need to do:
Check your scores immediately. Use Verification of Rating on LERIS to see exactly which subjects you passed at 75%+ and which ones need retaking.
Know your deadline. Your 2-year window starts from the date of your original exam — not the results release date. For October 2026 takers, that means your deadline is October 2028.
Take the removal exam at the next available cycle. Most CPA review advisors recommend retaking the failed subject(s) at the next CPALE cycle (May 2027) while the material is still fresh. Waiting longer rarely helps.
File your removal exam application. Use the same LERIS account. When filing, indicate that you are a conditional examinee. You only pay the exam fee for the subject(s) you’re retaking. Follow our Board Exam Application guide for the process.
You Didn’t Pass — Your Options
Check your actual scores first. Use Verification of Rating on LERIS to see where you fell short. Many examinees are within 1–3 points of passing — knowing your exact gap focuses your review.
Check if you qualified for conditional status. If you scored 75%+ in at least 4 of 6 subjects, you should have conditional status — not a full fail. Double-check your Verification of Rating.
File as a Repeater for the next CPALE. Use the same LERIS account. The next CPALE after October 2026 will be in May 2027. See our Board Exam Application guide for the complete process.
Note the refresher rule. After two complete examination failures, you must complete 24 units of refresher courses from a BOA-accredited institution before you can retake the exam. Keep track of your attempts.
You’re in the majority. With a ~30% national passing rate, most CPAs in the Philippines today did not pass on their first attempt. A structured review — especially in your weakest subjects — is what makes the difference on retake.
Tips for Passing the CPALE
Know the weight distribution and study accordingly. FAR and AFAR together carry the heaviest weight. But don’t neglect RFBT — it has 100 items (the most of any subject) and many examinees underestimate it because of its lower weight, then fail the 65% floor rule.
Study the floor rule, not just the average. Passing the CPALE isn’t just about averaging 75%. One subject below 65% fails you outright, even if your average is above 75%. Identify your weakest subject early and give it disproportionate review time.
Master Taxation updates. The TRAIN Law and CREATE Act changed the Philippine tax landscape significantly. Past review materials from before 2018 are partially outdated. Use updated reviewers that reflect current BIR rules and rates.
Take full-length practice exams under timed conditions. Each subject runs 70–100 MCQs in a half-day session. Stamina and time management matter as much as knowledge. Simulate actual exam conditions at least 4–5 times before the real thing.
Focus on PRC-style questions, not just textbook problems. The CPALE tests application, not memorization. Practice with actual past board exam questions and PRC-format MCQs — the wording style is distinct from university exams.
Start your review 4–6 months before exam day. The CPALE covers the equivalent of 4 years of accounting education across 6 exams. A 2-month cram rarely works — most passers start their structured review at least 4 months out.
Don’t skip the reporting time warning. PRC’s official rule: examinees must report before 6:30 AM every exam day. Late examinees are not admitted — no exceptions. Arrive by 5:30 AM to account for traffic, parking, and ID checks.
Use your Verification of Rating from a previous attempt. If this is a retake, your past subject scores tell you exactly where to focus. A 72% in Taxation needs different prep than a 58% in RFBT.
CPALE Testing Centers (2026)
PRC administers the CPALE in 16 testing centers across the Philippines: NCR (Metro Manila), Baguio, Butuan, Cagayan de Oro, Cebu, Davao, Iloilo, Koronadal, Legazpi, Lucena, Pagadian, Pampanga, Rosales, Tacloban, Tuguegarao, and Zamboanga. Your venue assignment depends on where you filed your application. Check the complete schedule at our PRC Board Exam Schedule 2026 page.
Other Board Exam Results
Waiting for other PRC board exam results? Check these dedicated pages:
- LET Results — Licensure Examination for Teachers
- CLE Results — Criminologist Licensure Examination
- NLE Results — Nursing Licensure Examination
- How to Check PRC Board Exam Results (All Methods)
- PRC Board Exam Results Checker Tool
FAQs
When will the October 2026 CPALE results be released?
Based on recent patterns, expect results within 3–6 working days after the last exam day (October 26, 2026). That puts the expected release around late October to early November 2026.
How to check CPA board exam results online?
Use our Results Checker tool for instant name search, check prc.gov.ph for the official PDF, or use Verification of Rating on LERIS for your individual subject scores across all 6 subjects.
What is the passing score for the CPALE?
You need a general average of at least 75% across all 6 subjects, with no individual subject score below 65%.
What is conditional status in the CPALE?
If you score 75% or higher in at least 4 of 6 subjects, you receive conditional status. You then have 2 years to retake only the failed subject(s) in a removal exam. This is defined under RA 9298 Section 16.
How long is the conditional credit valid for the CPALE?
Exactly 2 years from your original exam date. If you miss this deadline, you lose all credits and must retake all 6 subjects from scratch.
What is the CPALE passing rate?
The national passing rate typically ranges from 30–34%. The May 2026 CPALE had a 30.83% passing rate (3,004 out of 9,745). The October 2025 cycle had the highest recent rate at 34.02%.
How many subjects are in the CPA board exam?
Six subjects: FAR, AFAR, MAS, Auditing, Taxation, and RFBT. The exam runs over 3 days with 2 subjects per day, totaling 450 MCQs.
Can I check my CPA rating if I didn’t pass?
Yes. Both passers and non-passers can view their per-subject scores through Verification of Rating on LERIS. This is essential for identifying your weakest subjects before your next attempt.
When is the next CPA board exam after October 2026?
The next CPALE is expected in May 2027. PRC typically announces the exact dates and application schedule 2–3 months before the exam.
How many times can I retake the CPALE?
There is no lifetime limit on retakes. However, after two complete examination failures, you must complete 24 units of refresher courses from a BOA-accredited institution before retaking the exam.
What happens if I fail 3 or more CPALE subjects?
You must retake all 6 subjects in the next cycle. Conditional status only applies if you passed at least 4 of 6 subjects at 75%+.
How do I apply as a Repeater for the CPALE?
Log into your existing LERIS account at online.prc.gov.ph, file a new exam application, and indicate your examinee type (Repeater or Conditional). Follow our Board Exam Application guide for the complete process.
What should I bring on CPALE exam day?
Your Notice of Admission (NOA), one valid government-issued ID, multiple black ballpoint pens, and a non-programmable calculator. No electronic devices, bags, or unauthorized materials. You must report before 6:30 AM — late examinees are not admitted.
Is the CPA board exam the hardest PRC exam?
The CPALE consistently has one of the lowest passing rates among all PRC board exams at ~30%. By comparison, the LET Secondary level averages 56–73% and the NLE averages 40–55%. The 3-day, 6-subject format and the strict 65% floor rule make it particularly demanding.
Is May or October CPALE easier to pass?
There is no reliably easier sitting. October sometimes edges out May by a few points, and vice versa. The gap is almost always within 2–4 percentage points. Choose your cycle based on your review readiness, not which month you think is easier.