CPALE Passing Rate 2026: National Results and School Lists

CPALE passing rate data is the most-cited and least-understood number in Philippine accountancy. Every sitting, PRC publishes the national result and a performance-of-schools list. Every sitting, the same conversations happen on Reddit, Facebook, and Discord about what one school's number means for everyone else. The honest answer is: less than you think, but not nothing. Let's read the numbers properly.

This guide covers the national CPALE results PRC has actually published, what PRC's school list and top-performing-school announcement do and don't tell you, and how to set your own realistic target. The numbers are tools, not destiny.

The National CPALE Passing Rate: Recent Sittings

These are PRC's own figures from its results releases:

So roughly one in three examinees passes, on about 9,500–10,200 examinees per sitting. The October 2026 CPALE runs October 24–26, 2026, and PRC targets releasing results on November 3, 2026.

What the National Rate Actually Measures

PRC's headline is simply passers out of examinees. That pool mixes first-time takers, repeaters and conditioned candidates retaking subjects, and PRC's CPALE results articles don't break the rate down by group. Some results can also be withheld pending PRC's review of those examinees (eight in May 2026, one in October 2025).

That's why the headline hides so much. It tells you how hard the exam was for everyone who sat it, not how hard it will be for someone with your preparation.

What PRC Publishes With Each Result

PRC's May 2026 CPALE results article on prc.gov.ph, for example, links four documents:

• Full text of the official result
• Performance of Schools — the complete list of schools, in alphabetical order
• The top 10 successful examinees
• The list of successful examinees

PRC also posts a separate top-performing-school announcement. For May 2026, PRC named a sole top performing school, using two criteria: 50 or more examinees and at least an 80% passing percentage.

How to Read the School List Honestly

If you want to use your school's number, read it the way PRC frames it:

• Check the number of examinees, not just the percentage. PRC's 50-examinee cut-off exists for a reason: a school with five takers can swing from 0% to 100% on one or two people.
• Look at several sittings. One sitting is a snapshot. A school's result across May and October of two or three years tells you far more.
• Remember what's in the pool. A school's figure includes whoever from that school sat the exam, and schools differ in who they send.
• It describes the school, not you. If you're consistently strong in your batch's pre-boards, the school average understates your odds; if you're struggling, it overstates them.

A strong school result reflects the curriculum, the batch and the review culture. A weak one doesn't mean a graduate can't pass. Many do; they just carry more of the work themselves.

The Variables That Shift Your Personal Odds

Independent of school, these are the things you control:

• Timed practice. Full-length, three-hour timed sets under exam conditions show you where your pacing and knowledge break down before the real thing does.
• Reviewer currency. Materials that reflect CREATE MORE, EOPT, the Revised Corporation Code and current PFRS.
• Coverage of all six subjects. The 65% floor means one neglected subject can fail you even with a strong average.
• Mental health and sleep. Burned-out takers rarely peak on exam day. Pace yourself.

Setting Your Target

Don't anchor on the national average. Anchor on your subject-level practice scores in the final month:

• Consistently above 75% on every subject, with some cushion → you're trending toward a pass
• Around 75% on average but one or two subjects well below → tighten the weak subjects first
• Any subject near or below 65% → that subject is your priority for the final four weeks

The actual rule under RA 9298 is a 75% general average with no subject below 65%. If you fail overall but score 75% or more in a majority of subjects, you get conditional credit for those and retake only the rest within two years.

Super Tutor and CPALE

A CPALE reviewer is coming soon to Super Tutor. For the full prep map, see the complete CPALE guide for 2026, the CPALE 3-day pacing strategy, and the CPALE FAR strategy.

For career context after the CPALE, see the CPA career guide.

FAQ

What is the CPALE national passing rate in 2026?

The May 2026 CPALE had a 30.83% passing rate (3,004 of 9,745). The October 2026 results are targeted for November 3, 2026. The two 2025 sittings were 33.11% and 34.02%.

How does PRC pick the top performing school?

For May 2026, PRC's criteria were 50 or more examinees and at least an 80% passing percentage. The full performance-of-schools list, in alphabetical order, is linked from the results release.

Are first-time takers more likely to pass?

PRC's CPALE results releases don't publish separate first-timer and repeater passing rates, so there's no official figure to compare. Treat any specific number you see online with caution.

What's a realistic personal passing target?

The passing line is a 75% general average with no subject below 65%. In your final-month practice, aim to be comfortably above 75% in every subject so you have buffer for an off day on the actual exam.

If my school's passing rate is low, can I still pass?

Yes, but plan to backfill curriculum gaps with strong external review and plenty of timed practice. The school doesn't sit the exam — you do.