Urgent Examination Alert
- PRC LERIS Filing Deadline: September 9, 2026 (11:59 PM PST).
- Target Examination Dates: October 24, 25, and 26, 2026 (Saturday, Sunday, Monday).
- Statutory Framework: Republic Act No. 9298 & Board of Accountancy Resolution No. 275 s. 2015.
- Testing Center Hubs: 15 regional testing centers nationwide.
1. PRC LERIS Online Application Guidelines
The Professional Regulation Commission (PRC) enforces online processing through the Licensure Examination and Registration Information System (PRC LERIS). All applicants must complete digital appointment booking, information validation, and examination fee payment prior to the September 9 cutoff.
| Applicant Classification | PRC Examination Fee | Mandatory Documentary Submissions |
|---|---|---|
| First-Time Examinee | ₱900.00 | PSA Birth Certificate, PSA Marriage Certificate (married females), Official Transcript of Records (TOR) with dry seal, photo, and notation "For Board Examination Purposes Only", Valid NBI Clearance, and 2x2 colored photo on white background with name tag. |
| Repeater (Complete Retake) | ₱900.00 | Previous Notice of Admission (NOA) or Official Report of Rating, Valid NBI Clearance, and updated passport-size photo. Examinees with two complete failures must submit proof of 24-unit refresher course completion. |
| Conditioned Removal Applicant | ₱450.00 | Official Report of Rating showing Conditioned status within the 2-year statutory validity window, Valid NBI Clearance, and updated photo. |
2. Statutory Syllabus & Subject Weights (BOA Res. 275 s. 2015)
Under Board of Accountancy Resolution No. 275 series of 2015, the CPALE curriculum comprises six consolidated subjects. Each subject carries an equal mathematical weighting of 16.67% (1/6) toward the General Weighted Average. You can compute your composite scores directly with our CPALE Rating Calculator.
| Day & Time Slot | Subject Name & Code | Weight | Scope of Examination |
|---|---|---|---|
| Day 1: Oct 24, 2026 | Financial Accounting and Reporting (FAR) | 16.67% | Conceptual framework, PFRS/PAS standards, asset and liability recognition, equity, statement preparation. |
| Advanced Financial Accounting & Reporting (AFAR) | 16.67% | Business combinations, consolidated financial statements, joint arrangements, cost accounting, NPO and government accounting. | |
| Day 2: Oct 25, 2026 | Auditing (AUD) | 16.67% | Philippine Standards on Auditing (PSA), risk assessment, internal controls, auditing in computer systems, audit reports. |
| Management Advisory Services (MAS) | 16.67% | Financial management, cost-volume-profit analysis, budgeting, standard costing, capital budgeting, working capital. | |
| Day 3: Oct 26, 2026 | Taxation (TAX) | 16.67% | NIRC as amended by TRAIN (RA 10963), CREATE (RA 11534), and Ease of Paying Taxes (RA 11976), income and estate taxes, VAT, tax remedies. |
| Regulatory Framework for Business Transactions (RFBT) | 16.67% | Revised Corporation Code (RA 11232), Obligations and Contracts, Sales, Banking Laws, AMLA, Data Privacy Act (RA 10173). |
3. Mathematical Passing, Conditioned & Failure Rules (RA 9298 Sec. 16)
Section 16 of Republic Act No. 9298 establishes three cumulative mathematical conditions for licensure evaluation:
A. Passed (Full Licensure)
- General Weighted Average (GWA) is at least 75.00%.
- No subject rating is below the 65.00% statutory floor.
- The candidate scores 75.00% or higher in at least four (4) subjects.
B. Conditioned Status (Removal Exam Required)
- General Weighted Average (GWA) is at least 75.00%.
- No subject rating is below the 65.00% statutory floor.
- The candidate passes four (4) or five (5) subjects with 75.00%+, with one (1) or two (2) subjects scoring between 65.00% and 74.99%.
- Two-Year Removal Window: The candidate retains credit for passed subjects and must retake only the conditioned subjects within two (2) calendar years. The examinee must obtain at least 75.00% in each reexamined subject.
C. Failed (Full Examination Retake Required)
- General Weighted Average (GWA) is below 75.00%, OR
- Any single subject rating drops below the 65.00% floor (automatic failure regardless of average), OR
- Fewer than four (4) subjects score 75.00% or higher (majority rule violation).
4. The 24-Unit Refresher Course Rule (RA 9298 Sec. 18)
Under Section 18 of Republic Act No. 9298, any examinee who fails two (2) complete CPA licensure examinations cannot register for subsequent examinations without fulfilling statutory refresher requirements. The candidate must submit official proof of completion of a refresher course comprising at least 24 academic units of accredited accounting subjects from an institution recognized by the Commission on Higher Education (CHED) and the Board of Accountancy.
5. Testing Center Hubs Across the Philippines
The PRC administers the October 2026 CPALE across 15 regional testing centers:
- National Capital Region (NCR): Metro Manila testing sites.
- Luzon: Baguio, Legazpi, Lucena, Pampanga (San Fernando), Rosales, and Tuguegarao.
- Visayas: Cebu, Iloilo, and Tacloban.
- Mindanao: Cagayan de Oro, Davao, Koronadal, Pagadian, and Zamboanga.
Frequently Asked Questions
When is the deadline for filing the October 2026 CPALE application? ▼
The online application deadline via the PRC LERIS portal closes on September 9, 2026 at 11:59 PM PST for both first-time examinees and repeaters.
What are the examination dates for the October 2026 CPALE? ▼
The Professional Regulatory Board of Accountancy administers the CPALE across three days: October 24, 25, and 26, 2026.
What are the passing requirements under Republic Act No. 9298? ▼
To pass the CPALE, a candidate must obtain a General Weighted Average of at least 75.00% with no rating lower than 65.00% in any individual subject, and achieve 75.00% or higher in at least four subjects.
What are the rules for Conditioned Status in the CPA Board Exam? ▼
An examinee receives Conditioned status when their GWA reaches 75.00% or higher, zero subjects drop below 65.00%, and at least four subjects reach 75.00% or higher. The examinee must retake the one or two conditioned subjects within two calendar years and score at least 75.00% on each retake.
What is the 24-unit refresher course requirement? ▼
Under Section 18 of RA 9298, any candidate who fails two complete CPA licensure examinations must complete a refresher course comprising at least 24 academic units of accredited accounting subjects before taking another examination.
What are the six subjects and weights in the CPALE? ▼
Under BOA Resolution No. 275 s. 2015, the six subjects are FAR, AFAR, Auditing, Management Advisory Services, Taxation, and RFBT. Each subject carries an equal weight of 16.67% (1/6).