CPALE: exam dates, subjects and passing rules
Certified Public Accountant Licensure Examination.
CPALE is coming soon to Super Tutor.
This page keeps the official CPALE facts in one place: dates, subjects, passing rules and fees, each with its source. Super Tutor has reviewers for 23 other Philippine exams.
Next CPALE
Expected May 2027
Not yet announced by PRC
CPALE ran in May and October in 2025 and 2026. PRC has not published its 2027 exam schedule yet.
Last held: 24–26 October 2026.
CPALE at a glance
Conducted by PRC. Every fact below links to the official source.
- Format
- 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.
- Passing rule
- 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.
- Fee
- ₱900 (₱450 for a conditioned or removal exam). A BOA-accredited refresher course is required after two failures.
- How it's taken
- Paper-based. Casio fx-991ES and ES Plus calculators are banned.
Subjects
| Sitting | Date | Status |
|---|---|---|
| CPALE, May 2026 | 24–26 May 2026 | 3,004 of 9,745 passed (30.83%). Results came out on 2 June 2026. Source |
| CPALE, October 2026 | 24–26 October 2026 | Held Source |
| CPALE, first sitting of 2027 | May 2027 | Expected — not yet announced Source |
Official sources: PRC/BOA official site · PRC — October 2026 CPALE program · RA 9298, Sec. 16 · PRBOA Resolution No. 20, s. 2026. Dates and rules can change — always confirm with PRC before you file.
CPALE FAQs
Dates, format and passing rules for the CPALE
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.
What's on the CPALE?
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.
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.
How much is the CPALE fee?
₱900 (₱450 for a conditioned or removal exam). A BOA-accredited refresher course is required after two failures.
Does Super Tutor have a CPALE reviewer?
CPALE is coming soon to Super Tutor. Until then, this page keeps the official exam facts up to date. Super Tutor has reviewers for 23 other Philippine exams.
Free Resources
Free CPALE resources on Super Tutor
Free practice tools, downloads and study guides on our resources hub.
Exams with a Super Tutor reviewer
Chapter notes, practice quizzes and an AI tutor for each of these 23 exams.