What is the passing rating for the CPALE?

To pass the CPALE, an examinee needs a general average of 75% with no grade lower than 65% in any given subject (Republic Act No. 9298, Section 16).

Conditional credit

An examinee who gets 75% or above in at least a majority of the subjects receives conditional credit for the subjects passed. The remaining subjects must be taken within two years of the preceding examination.

If the examinee then fails to get a general average of at least 75% and a rating of at least 65% in each of the subjects re-examined, the examinee is considered to have failed the entire examination.

The statute’s wording

“To be qualified as having passed the licensure examination for accountants, a candidate must obtain a general average of seventy five percent (75%), with no grade lower than sixty-five percent (65%) in any given subject.”

— Republic Act No. 9298, Section 16

This page states the rating rule as written in the law. How the PRC computes the general average across the six subjects is set in its own rules and results announcements, so check prc.gov.ph for the current notice.

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