CPALE 2026 Reviewer: Format, May & Oct Schedule, 16-Week Plan

What is CPALE?

The Certified Public Accountant Licensure Exam (CPALE) is the PRC board exam for aspiring accountants. Around 15,000–20,000 graduates take it per cycle. It runs twice yearly (May and October), administered by the Board of Accountancy. If you've gone through accountancy school, this is the wall.

CPALE 2026 Schedule

The CPA Licensure Examination runs twice in 2026, each over three consecutive days with two subjects per day (450 MCQs total — 70 per subject, except RFBT at 100):

• May 2026: May 24–26, 2026 (PRC filing window roughly February 6 – April 10, 2026)
• October 2026: October 24–26, 2026 (filing window roughly July 10 – September 9, 2026)

Both cycles follow the same day-by-day order:

• Day 1: Management Advisory Services (MAS) in the morning, Auditing in the afternoon
• Day 2: Taxation (TAX) in the morning, Regulatory Framework for Business Transactions (RFBT) in the afternoon
• Day 3: Financial Accounting and Reporting (FAR) in the morning, Advanced Financial Accounting and Reporting (AFAR) in the afternoon

Always confirm the exact dates and deadlines against the official PRC 2026 examination schedule (Resolution No. 2113 s. 2025) before filing.

Six Board Subjects (450 MCQs)

• Financial Accounting and Reporting (FAR) — 70 MCQs
• Advanced Financial Accounting and Reporting (AFAR) — 70 MCQs
• Management Advisory Services (MAS) — 70 MCQs
• Auditing (Theory & Practice) — 70 MCQs
• Taxation (TAX) — 70 MCQs
• Regulatory Framework for Business Transactions (RFBT) — 100 MCQs

You'll need 75% general average and no subject below 65%.

Passing Rate

Historical passing rates land between 20–35% depending on school and cycle. Top accountancy programmes — UST, DLSU, Ateneo, San Beda — clear 70%+ consistently. Many other schools sit below 15%. Where you reviewed and how seriously you took the cases shape your odds more than raw study hours.

16-Week Review Plan

Months 1–2: rotate FAR, AFAR, and MAS in 90-minute daily blocks. Months 2–3: bring in Auditing (theory and problems) and start weekly mocks. Final month: drill Tax and RFBT while running full-length mocks every weekend. Read every rationale. CPALE rewards applied understanding far more than memorised formulas.

Super Tutor's CPALE Track

Our CPALE track covers all six subjects with case-based practice, rationales, and domain-level mock analytics. Focused Yearly is ₱1,999/year — roughly 80–85% less than a classroom CPA review package.

See Also

• CPALE Preparation Guide
• CPA Board Exam Prep use case
• Best for CPA Board Takers