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CPALE (CPA Licensure Exam)

Abbreviation: CPALE

PRC board exam required to become a Certified Public Accountant in the Philippines.

CPALE (CPA Licensure Examination) is the PRC board exam for Certified Public Accountants.

Exam format: three days, on paper, six subjects (three hours each):

  • Financial Accounting and Reporting (FAR)
  • Advanced Financial Accounting and Reporting (AFAR)
  • Management Services (MS)
  • Auditing
  • Taxation
  • Regulatory Framework for Business Transactions (RFBT)

Pass mark: 75% general average, no subject below 65%. Candidates who pass a majority of subjects but fail overall may get conditional credit and retake the rest within two years.

Recent pass rate: 30.83% in May 2026.

When it's held: twice a year — 24–26 May and 24–26 October in 2026. A revised syllabus takes effect in 2029 (PRBOA Resolution No. 20, s. 2026).

What it means for you:

  • Required to practice as a CPA, including government accountant posts
  • Passing also counts as civil service eligibility under RA 1080

Frequently asked questions

What is the CPALE?
The CPALE (CPA Licensure Examination) is the PRC board exam you must pass to become a Certified Public Accountant in the Philippines. It covers six subjects — FAR, AFAR, Management Services, Auditing, Taxation and RFBT — over three days.
What is the passing rate for the CPALE?
30.83% passed the May 2026 CPALE. To pass you need a 75% general average with no subject below 65%.
How many subjects are in the CPALE?
Six: Financial Accounting and Reporting (FAR), Advanced Financial Accounting and Reporting (AFAR), Management Services, Auditing, Taxation, and Regulatory Framework for Business Transactions (RFBT).

See also

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