What topics are on the CPALE Management Services exam, and how are they weighted?

In CPALE Management Services, Management Accounting carries 40 of the 70 items (57.1%), Financial Management carries 25 (35.7%), and economic concepts carry 5 (7.2%).

	Topic	Weight	Items
A	Management Accounting	57.1%	40
1	Objectives, role and scope of management accounting	2.9%	2
2	Concepts and techniques for planning and control	31.4%	22
3	Concepts and techniques for performance measurement	11.4%	8
4	Concepts and techniques for decision making	11.4%	8
B	Financial Management	35.7%	25
1	Nature, objectives and scope of financial management	4.3%	3
2	Using financial statement data to evaluate performance	7.1%	5
3	Working capital management	8.5%	6
4	Capital budgeting	7.1%	5
5	Risk and leverage	2.9%	2
6	Capital structure and long-term financing	2.9%	2
7	The Philippine stock exchange and financial markets	2.9%	2
I	Economic Concepts Essential to Obtaining an Understanding of the Entity’s Business and Industry	7.2%	5
1	Macroeconomics	4.3%	3
2	Microeconomics	2.9%	2
	Total	100%	70

The Table of Specifications sets the difficulty mix at 30% easy (remembering and understanding), 40% moderate (applying) and 30% difficult (analyzing, evaluating and creating). Weights are shown as printed in the Table of Specifications and are rounded; item counts are exact.

The third topic is labeled “I.” in the Table of Specifications; it is shown here as printed.

Sources

Table of Specifications for the six CPALE subjects, effective October 2022 (PRC Board of Accountancy) (pp. 14–16)

Last verified October 10, 2026 against the documents above. LisensyaLab is an independent review app and is not affiliated with the Professional Regulation Commission; check prc.gov.ph for official notices.

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