CPALE facts from the PRC sources

These pages answer common questions about the Philippine CPA licensure examination (CPALE). Each one states the fact first and names the PRC document or law it comes from.

• What subjects are on the CPALE?Six subjects: FAR, AFAR, Management Services, Auditing, Taxation and RFBT.
• How many questions are on the CPALE?450 items: 70 each in five subjects and 100 in RFBT.
• What is the passing rating for the CPALE?A general average of 75% with no grade lower than 65% in any subject.
• Which Table of Specifications applies to the CPALE now?The October 2022 TOS (Resolution 30); a revised TOS (Resolution 20) applies from 2029.
• When is the October 2026 CPALE?October 24, 25 and 26, 2026; results targeted for November 3.
• What topics are on the CPALE FAR exam, and how are they weighted?Topic weights for Financial Accounting and Reporting, 70 items.
• What topics are on the CPALE AFAR exam, and how are they weighted?Topic weights for Advanced Financial Accounting and Reporting, 70 items.
• What topics are on the CPALE Management Services exam, and how are they weighted?Topic weights for Management Services, 70 items.
• What topics are on the CPALE Auditing exam, and how are they weighted?Topic weights for Auditing, 70 items.
• What topics are on the CPALE TAX exam, and how are they weighted?Topic weights for Taxation, 70 items.
• What topics are on the CPALE RFBT exam, and how are they weighted?Topic weights for Regulatory Framework for Business Transactions, 100 items.

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