Overview
The Certified Public Accountant Licensure Examination (CPALE, which the Board's own resolutions call the LECPA) is the licensing exam for accountants in the Philippines. The Professional Regulation Commission (PRC) administers it through the Professional Regulatory Board of Accountancy under Republic Act No. 9298, the Philippine Accountancy Act of 2004. Statute and resolution texts were read on Lawphil and the PRC site; the PRC home page and the pages for individual exam schedules do not state exam details, so check the PRC for each sitting.
Who can apply
Under RA 9298, an applicant must be a Filipino citizen of good moral character, hold a Bachelor of Science in Accountancy from a school recognised by the Commission on Higher Education (CHED) or another authorised government office, and have no conviction for an offence involving moral turpitude.
Exam pattern
Since the October 2022 exam, the LECPA has had six subjects. In 2022 the Board reverted to the six-subject set it first adopted in 2015 and renamed the management subject.
| Subject |
|---|
| Financial Accounting and Reporting |
| Advanced Financial Accounting and Reporting |
| Management Services (called Management Advisory Services before 2022) |
| Auditing |
| Taxation |
| Regulatory Framework for Business Transactions |
Syllabus
The Board publishes a syllabus and table of specifications for each subject. The syllabi in force from October 2022 are posted on the PRC site as an annex to Resolution No. 30 (2022).
Note
In June 2026 the Board adopted an enhanced table of specifications for the six subjects. It applies in calendar year 2029 onwards, including the 2029 Special Professional Licensure Examination. Until then the 2022 syllabi apply.
Marking and results
To pass, a candidate needs a general average of 75% with no grade below 65% in any subject. A candidate who gets 75% or more in a majority of the subjects receives conditional credit for those subjects and must take the remaining subjects within two years of the earlier exam. The Board reports ratings to the PRC within ten calendar days after the exam, unless it extends the period for good reason.
How to apply
The PRC publishes application procedures and examination schedules on its website. Dates, fees and documents change for each sitting, so follow the PRC announcement for the exam you plan to take.
Preparation tips
Spread your review across all six subjects. Every subject must clear the 65% floor, even when your overall average is strong.
FAQs
How many subjects does the CPALE cover?
Six: Financial Accounting and Reporting, Advanced Financial Accounting and Reporting, Management Services, Auditing, Taxation, and Regulatory Framework for Business Transactions.
What score do I need to pass the CPALE?
A general average of at least 75%, with no subject below 65%.