How many questions are on the CPALE?
The CPALE has 450 items in total under the October 2022 Table of Specifications: 70 each in FAR, AFAR, Management Services, Auditing and Taxation, and 100 in RFBT.
| Subject | Items | Easy | Moderate | Difficult |
|---|---|---|---|---|
| Financial Accounting and Reporting | 70 | 21 | 28 | 21 |
| Advanced Financial Accounting and Reporting | 70 | 21 | 28 | 21 |
| Management Services | 70 | 21 | 28 | 21 |
| Auditing | 70 | 21 | 28 | 21 |
| Taxation | 70 | 21 | 28 | 21 |
| Regulatory Framework for Business Transactions | 100 | 30 | 40 | 30 |
| Total | 450 | 135 | 180 | 135 |
The Table of Specifications sets the difficulty mix at 30% easy (remembering and understanding), 40% moderate (applying) and 30% difficult (analyzing, evaluating and creating). Each subject is given a three-hour sitting in the PRC program (8:00 a.m. to 11:00 a.m. or 1:00 p.m. to 4:00 p.m.). See the October 2026 schedule.
The per-topic split inside each subject is on the topic pages: FAR, AFAR, Management Services, Auditing, Taxation and RFBT.
Sources
- Table of Specifications for the six CPALE subjects, effective October 2022 (PRC Board of Accountancy) (each subject’s totals row, pp. 5, 13, 16, 22, 34 and 38)
- Program of the October 24, 25, and 26, 2026 CPALE (PRC Board of Accountancy)
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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