CPA Board Exam (CPALE) Schedule 2026

On this page (9 sections)

1. CPALE 2026: Exam Dates and Deadlines
2. Passing Score for the Certified Public Accountant Licensure Examination (CPALE)
3. Requirements to Take the CPALE
4. How to Apply for the CPALE (LERIS)
5. CPALE Results 2026: When and Where They Come Out
6. Retakes
7. CPALE 2027 Schedule: When PRC Publishes It
8. Official Source
9. Frequently Asked Questions

CPALE 2026: Exam Dates and Deadlines

Looking for another profession? See the complete PRC Board Exam Schedule 2026 — all 88 licensure exams, searchable, with the same filing windows and result targets.

Passing Score for the Certified Public Accountant Licensure Examination (CPALE)

A general average of 75% with no grade below 65% in any subject. A candidate who scores 75% or higher in a majority of the subjects receives conditional credit and must take the remaining subjects within two years — again with at least 65% in each and a 75% average — or the whole examination counts as failed. Source: RA 9298, Sec. 16.

What the exam covers

Six subjects over three days, 70 multiple-choice items each: Financial Accounting and Reporting; Advanced Financial Accounting and Reporting; Management Services; Auditing; Taxation; Regulatory Framework for Business Transactions (Board of Accountancy Resolution No. 30, s. 2022, in force since the October 2022 exam). A revised set of subjects under Resolution No. 20, s. 2026 applies only from the October 2029 exam onward. Source: Board of Accountancy Resolution No. 30, s. 2022.

Requirements to Take the CPALE

Under RA 9298 (Philippine Accountancy Act of 2004), an applicant for the Certified Public Accountant Licensure Examination (CPALE) must:

• be a Filipino citizen
• be of good moral character
• hold a Bachelor of Science in Accountancy from a school recognised or accredited by CHED
• have no conviction for a criminal offense involving moral turpitude

Source: RA 9298, Sec. 14. PRC lists the exact documents for each round inside LERIS — typically the transcript of records with the remark “For Board Examination Purposes”, a PSA birth certificate, a PSA marriage certificate when filing under a married name, and the examination fee.

How to Apply for the CPALE (LERIS)

1. Create or log in to your account on LERIS, PRC's Licensure Examination and Registration Information System, at online.prc.gov.ph.
2. Select the Certified Public Accountant Licensure Examination (CPALE) and your preferred testing center.
3. Upload your documents and ID photo, then pay the examination fee through the available payment channels.
4. Book an appointment and submit your requirements at your chosen PRC office before the deadline.
5. File within the application window in the table above — late applications are not accepted except in justifiable cases defined by PRC rules.

CPALE Results 2026: When and Where They Come Out

PRC's target release dates are June 2, 2026 for the May 24–26, 2026 exam and November 3, 2026 for the Oct 24–26, 2026 exam. The May 24–26, 2026 results were released on June 2, 2026. Targets are printed in the resolution — the actual release can land a few days either side and is announced only by PRC. AyTool does not host exam results or lists of passers; passing rates for every 2026 release are compared on the PRC Board Exam Results 2026 page.

1. prc.gov.ph — the official list of passers and the top 10, posted as a news release on prc.gov.ph and on PRC's official Facebook page.
2. Verification of Rating — your own scores per subject, through LERIS at online.prc.gov.ph once PRC opens the service for that exam.
3. News sites and review centers republish the list within hours; treat anything not on prc.gov.ph as unofficial.

Retakes

A candidate who fails two complete CPALE sittings may not take another without proof of having enrolled in and completed at least 24 units of the subjects covered by the exam. A conditioned exam together with its removal exam counts as one complete examination. Source: RA 9298, Sec. 18.

CPALE 2027 Schedule: When PRC Publishes It

PRC has not yet released the 2027 schedule. It publishes the whole following-year calendar in one resolution, usually signed in late October and posted on prc.gov.ph in mid-November — the 2026 schedule (Resolution No. 2113, s. 2025) was signed on October 23, 2025 and posted on November 17, 2025 — so the CPALE 2027 dates are most likely out in November 2026. Each profession usually keeps the same months from one calendar to the next, so the 2026 rounds above are the working reference until then. This page switches to the official 2027 dates the day PRC publishes them.

Official Source

PRC — Schedule of Licensure Examinations for 2026 (prc.gov.ph) — Resolution No. 2113, Series of 2025, signed October 23, 2025. Last verified September 29, 2026. The exam is administered by PRC's Professional Regulatory Board of Accountancy. Apply, verify results and process your license only on the official PRC website and LERIS portal — AyTool is independent, does not host exam results, and cannot process applications.