What subjects are on the CPALE?
The CPALE has six subjects: Financial Accounting and Reporting, Advanced Financial Accounting and Reporting, Management Services, Auditing, Taxation, and Regulatory Framework for Business Transactions.
| Subject | Code | Items |
|---|---|---|
| Financial Accounting and Reporting | FAR | 70 |
| Advanced Financial Accounting and Reporting | AFAR | 70 |
| Management Services | MS | 70 |
| Auditing | AUD | 70 |
| Taxation | TAX | 70 |
| Regulatory Framework for Business Transactions | RFBT | 100 |
How the six subjects came about
Republic Act 9298, Section 15, lists the original subjects of the CPA licensure examination and lets the Board, with the approval of the Commission, revise or exclude subjects and add new ones. In Resolution No. 30, s. 2022, the Board reverted to six subjects, renamed Management Advisory Services to Management Services, and adopted revised syllabi and Tables of Specifications for the October 2022 examination.
Each topic page below shows the weight of every topic in that subject. See how many items the CPALE has and what rating passes.
Sources
- PRC Board of Accountancy Resolution No. 30, s. 2022 (June 13, 2022)
- Republic Act No. 9298, the Philippine Accountancy Act of 2004, Sections 15 and 16
- Table of Specifications for the six CPALE subjects, effective October 2022 (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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