CPALE 2027: Exam Dates, Format & Passing Rules
The CPA Licensure Examination is a three-day PRC exam of six subjects, three hours each. A revised syllabus (PRBOA Resolution No. 20, s. 2026) takes effect in 2029; sittings until then keep the current six subjects.
About 9,500–10,200 examinees per sitting.
A CPALE reviewer is coming soon to Super Tutor.
Next CPALE
Expected — not yet announcedExpected May 2027 (not yet announced)
The first 2027 CPALE is expected in May 2027; PRC hasn't announced the date yet.
Source: prc.gov.ph
Last held
The October 2026 CPALE was held October 24–26, 2026. PRC targets releasing results on November 3, 2026.
CPALE at a glance
- Conducted by
- Professional Regulation Commission (PRC) — Board of Accountancy
- Mode
- Paper-based
- Duration
- 3 days; each subject is 3 hours
- Items
- 70 items each for FAR, AFAR, Management Services, Auditing and Taxation; 100 for RFBT
- Fee
- ₱900 (₱450 for a conditional/removal exam)
- Passing rule
- 75% general average, no subject below 65%
CPALE exam format
- Financial Accounting and Reporting (FAR)
- Advanced Financial Accounting and Reporting (AFAR)
- Management Services
- Auditing
- Taxation
- Regulatory Framework for Business Transactions (RFBT)
Question types: Multiple choice
PRC doesn't publish subject weights. Basic calculators are allowed; the Casio fx-991ES and ES Plus are banned.
Who can take it
BS Accountancy graduate from a CHED-recognized school. A BOA-accredited refresher course is required after 2 failures.
Passing and admission
- Passing rule
- 75% general average, no subject below 65%
- Conditional credit
- 75% or more in a majority of subjects but failing overall: retake only the rest within 2 years (RA 9298)
Recent CPALE results
| Sitting | Result |
|---|---|
| May 2026 CPALEMay 24–26, 2026 | 3,004 of 9,745 examinees passed (30.83%). Results came out June 2, 2026. source |
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Super Tutor is building a CPALE reviewer. Until it opens, use the official facts on this page and check back here.
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Frequently Asked Questions
What is the CPALE?
The CPALE is the Certified Public Accountant Licensure Examination, conducted by Professional Regulation Commission (PRC) — Board of Accountancy. The CPA Licensure Examination is a three-day PRC exam of six subjects, three hours each. A revised syllabus (PRBOA Resolution No. 20, s. 2026) takes effect in 2029; sittings until then keep the current six subjects.
When is the next CPALE?
The first 2027 CPALE is expected in May 2027; PRC hasn't announced the date yet. The October 2026 CPALE was held October 24–26, 2026. PRC targets releasing results on November 3, 2026.
Who can take the CPALE?
BS Accountancy graduate from a CHED-recognized school. A BOA-accredited refresher course is required after 2 failures.
What is the passing score for the CPALE?
A 75% general average with no subject below 65%. If you score 75% or more in a majority of subjects but fail overall, you get conditional credit and retake only the rest within two years.
How many subjects are in the CPALE?
Six, over three days, three hours each: FAR, AFAR, Management Services, Auditing, Taxation (70 items each) and RFBT (100 items). A revised syllabus starts in 2029.
What is the CPALE passing rate?
33.11% in May 2025, 34.02% in October 2025 and 30.83% in May 2026.
Does Super Tutor have a CPALE reviewer?
Not yet — a CPALE reviewer is coming soon to Super Tutor. Until then, this page keeps the official exam facts up to date.
Other PRC Licensure exams
Sources
Dates, formats and results on this page come from Professional Regulation Commission (PRC) — Board of Accountancy and the official notices below. Always confirm with PRC before you file or travel.