How to become a CPA in the Philippines

Step-by-step path

1. 1

   Complete your BS Accountancy degree

   Financial accounting, auditing, taxation, management services and business law.

2. 2

   Pass the CPALE

   Six subjects over three days, twice a year.

3. 3

   Register with PRC

   Complete your registration and oath-taking.

4. 4

   Build experience

   Public practice (audit and tax), commerce and industry, or government. PRC IDs are renewed every three years, and renewal requires continuing professional development (CPD) credits under RA 10912.

About the CPA Licensure Exam (CPALE)

• Three days, paper-based, six subjects: FAR, AFAR, Management Services, Auditing, Taxation and RFBT.
• You pass with a 75% general average and no subject below 65%. The May 2026 CPALE passing rate was 30.83%.
• PRC's 2026 schedule has the CPALE on 24–26 May and 24–26 October 2026 (October results targeted for 3 November).
• A revised six-subject syllabus (PRBOA Resolution No. 20, s. 2026) takes effect in 2029.