CPALE
preparation guide
Certified Public Accountant Licensure Examination — a month-by-month study plan and how to approach each subject.
The exam in brief
Three days, paper-based, six subjects of three hours each: FAR, AFAR, Management Services, Auditing, Taxation (70 items each) and RFBT (100 items). A revised six-subject syllabus under PRBOA Resolution No. 20, s. 2026 applies from 2029. A 75% general average with no subject below 65%. If you score at least 75% in a majority of subjects but fail overall, you get conditional credit and must pass the rest within two years. 31–34% passed in the last three sittings.
Official sources, dates and fees are on the CPALE page.
Month-by-month CPALE plan
Month 1: Map the six subjects
FAR, AFAR, Management Services, Auditing, Taxation, RFBT
- Take a diagnostic in each subject
- Note the 65% floor and the conditional-credit rule
- Build a rotation
Month 2: FAR and AFAR
The accounting standards
- Work through PFRS/PAS topics with problems
- Consolidation, partnerships and special topics
- Time every problem set
Month 3: Management Services, Auditing, Taxation, RFBT
RFBT has 100 items; the others 70
- Cost and management accounting problems
- Auditing standards and procedures
- Tax computations and business law
Final month: Exam readiness
Three exam days, three hours per subject
- Full timed practice across three days
- Lift weak subjects above 65%
- Check the banned calculator list (fx-991ES and ES Plus)
How to approach each subject
Financial Accounting & Reporting (FAR)
Exam subject
- Work through every topic in the subject, not just the familiar ones
- Answer practice questions after each topic and read the explanations
- Log the traps you fall for and revisit them weekly
Advanced Financial Accounting & Reporting (AFAR)
Exam subject
- Work through every topic in the subject, not just the familiar ones
- Answer practice questions after each topic and read the explanations
- Log the traps you fall for and revisit them weekly
Management Services
Exam subject
- Work through every topic in the subject, not just the familiar ones
- Answer practice questions after each topic and read the explanations
- Log the traps you fall for and revisit them weekly
CPALE is coming soon to Super Tutor.
This guide is study advice plus the official exam facts. Super Tutor has reviewers for 23 other Philippine exams.
See the exams Super Tutor coversCPALE preparation FAQs
Preparation time, passing rule and the next exam date
How long should I prepare for the CPALE?
Most reviewees plan for three to six months, depending on how recently they finished their degree. Map every subject first, then give more weeks to the heaviest and weakest subjects.
How do you pass the CPALE?
A 75% general average with no subject below 65%. If you score at least 75% in a majority of subjects but fail overall, you get conditional credit and must pass the rest within two years. 31–34% passed in the last three sittings.
When is the next CPALE?
The last CPALE was held on 24–26 October 2026. The next one is expected in May 2027 but hasn't been announced by PRC yet. CPALE ran in May and October in 2025 and 2026. PRC has not published its 2027 exam schedule yet.
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