CPALE Pass Rate: Recent PRC Results and What Passers Do Differently
CPALE Pass Rate: Recent PRC Results and What Passers Do Differently
The CPALE is one of PRC's hardest boards. In each of the last three sittings, roughly one in three examinees passed.
The official numbers
From PRC's results releases (passers ÷ examinees):
| Sitting | Passed | Examinees | Pass rate |
|---|---|---|---|
| May 2025 | 3,156 | 9,533 | 33.11% |
| October 2025 | 3,460 | 10,171 | 34.02% |
| May 2026 | 3,004 | 9,745 | 30.83% |
The next sitting is October 24–26, 2026, with results targeted for November 3, 2026.
Be careful with school-by-school pass-rate tables or "first-timer" rates you see online. The figures above are the national numbers PRC publishes.
Why the pass rate is low
The rules are strict. Under RA 9298, Sec. 16, you need a 75% general average and no subject below 65%. If you fail overall but score 75% or more in a majority of the six subjects, you get conditional credit and retake only the rest, within two years.
The scope is wide. Six subjects over three days: Management Services, Auditing, Taxation, RFBT (100 items), FAR and AFAR.
The content changes. Tax laws, financial reporting standards and business laws are amended often, so outdated reviewers cost points.
Where reviews usually fall short
These are common patterns, not PRC statistics:
- One subject left behind. A strong average won't pass you if one subject is under 65. RFBT and Auditing are frequent culprits.
- Too little problem-solving. FAR, AFAR, Management Services and Taxation are computational. Reading theory isn't enough.
- Old materials. Check that your reviewer covers the current tax rules and standards.
- Too few full practice exams. Three days of three-hour papers take stamina you have to build.
Habits worth copying
- A long enough review. Most working graduates need about six months of steady study; full-timers can do it in about four.
- Several full-length practice exams, each scored against the 75/65 rule and the conditional-credit rule.
- Every subject safely above 65 early, then as many as possible pushed above 75.
If you got conditional credit
You only retake the subjects below 75%, and you have two years to do it. Give those subjects most of your time and take several timed practice sets in each before the retake. Also note PRC's rule that a BOA-accredited refresher course is required after two failed attempts.
Where Super Tutor fits
CPALE is coming soon to Super Tutor. There's no CPALE reviewer in the app yet. You can follow the CPALE exam page or see every exam Super Tutor covers now.
What to read next
The CPALE pillar guide covers the full review. The CPALE mock strategy covers practice exams. Subject plans: FAR, AFAR, Auditing, Management Services, Taxation, RFBT.
Source: PRC results releases for the May 2025, October 2025 and May 2026 CPA Licensure Examinations; RA 9298.
CPALE reviewer: coming soon to Super Tutor
Super Tutor doesn't have CPALE content yet. Until it opens, this guide is here for information — and Super Tutor already covers 23 other Philippine exams.
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