CPALE 2026 Syllabus, Reviewer & Cutoff
The CPALE is the licensure exam for Filipino accountants. It covers 7 subjects on two days and has one of the most demanding passing criteria in PRC. ~20,000 takers per year.
Exam
CPALE
Full Name
Certified Public Accountant Licensure Examination
Conducted By
Professional Regulation Commission (PRC) — Board of Accountancy
Mode
Paper-based
Duration
2 days, 7 subjects
Total Marks
0
Eligibility for CPALE 2026
Filipino citizen who completed a BS in Accountancy from a CHED-recognised school.
CPALE Exam Pattern 2026
Mode
Paper-based
Duration
2 days, 7 subjects
Total Marks
0
Subjects
10
Sections
Question Types: Multiple choice
CPALE Subjects
CPALE Important Dates 2026
| Event | Expected Date |
|---|---|
| CPALE | May and October 2026 |
Dates are based on previous year patterns and may change. Check the official Professional Regulation Commission (PRC) — Board of Accountancy website for confirmed dates.
CPALE Cutoff & Expected Scores
| Category / College | Expected Cutoff |
|---|---|
| Passing Rating | 75% general average, no sub-test below 65%, no more than 4 subjects below 75% |
Cutoffs are approximate and based on previous year trends. Actual cutoffs may vary.
Where This Exam Leads CPALE
How to Prepare for CPALE 2026
- Master the 10 subjects: Focus on Financial Accounting and Reporting and Advanced Financial Accounting first as they carry the most marks.
- Understand the exam pattern: Multiple choice. Know the marking scheme inside out.
- Practice previous year papers: Solve at least 5 years of papers under timed conditions (2 days, 7 subjects).
- Take mock tests: Simulate the Paper-based experience. Aim for 0 marks total.
- Revise regularly: Use revision notes and formula sheets. Don't leave revision for the last week.
CPALE Subjects
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Try Super Tutor — It's FreeFrequently Asked Questions
What is the passing score for the CPALE?
You need a 75% general weighted average to pass the CPA Licensure Examination, with no subject below 65%.
How many subjects are in the CPALE?
Six, taken over three days at two subjects per day: Financial Accounting and Reporting (FAR), Advanced Financial Accounting and Reporting (AFAR), Management Advisory Services (MAS), Auditing, Regulatory Framework for Business Transactions (RFBT), and Taxation.
When is the CPALE 2026?
The CPALE has two sittings in 2026 — May 24–26 and October 24–26. With the May sitting done, the next is October 24–26, 2026.
What is the passing rate for the CPALE?
It is among the hardest PRC board exams, with a national passing rate that typically runs about 20–30%.