CPA Board Exam Score Calculator
Enter your rating for each of the six CPALE subjects. The calculator works out your general average and applies RA 9298's rules: 75% average, 65% floor, and conditional credit when you pass a majority.
Enter your subject ratings (%)
General average
75.00%
Pass — this clears the CPALE passing rule.
Weakest subject: Financial Accounting and Reporting (FAR) (75%).
A CPALE reviewer is coming soon to Super Tutor
The CPALE guide below has the exam format and dates in the meantime.
How the CPALE is rated
RA 9298 (Philippine Accountancy Act) requires a general average of at least 75% with no subject below 65%.
A candidate who doesn't pass but scores at least 75% in a majority of subjects gets conditional credit for them and must pass the rest within two years. The removal exam fee is ₱450.
Sources: RA 9298, Sec. 16 · PRC October 2026 CPALE programme · PRC May 2026 CPALE results
Frequently Asked Questions
What are the CPALE passing rules?
A general average of at least 75% with no subject below 65% (RA 9298, Section 16). If you don't pass but scored at least 75% in a majority of the six subjects, you get conditional credit for those subjects and retake the others within two years.
Are the six CPALE subjects weighted equally?
PRC's exam programme prints no subject weights and RA 9298 speaks only of a general average, so this calculator uses a plain average. RFBT has 100 items; the other five subjects have 70 each.
What are the CPALE subjects?
Six subjects over three days, three hours each: Management Services and Auditing on day 1, Taxation and RFBT on day 2, FAR and AFAR on day 3. A revised syllabus (PRBOA Resolution No. 20, s. 2026) applies from 2029.
How many CPALE takers pass?
In May 2026, 3,004 of 9,745 examinees passed (30.83%); in October 2025, 34.02%; in May 2025, 33.11%.
When is the next CPALE?
24–26 October 2026 (filing closed on 9 September); PRC targets releasing results on 3 November 2026. The following sitting is expected in May 2027, not yet announced.