Choosing the right CPA review center is one of the most important decisions you will make in your journey to becoming a Certified Public Accountant. With the CPALE passing rate hovering around 30-34% nationally, having quality review support can make a significant difference in your preparation.
This guide provides an objective comparison of the major CPA review centers in the Philippines for 2026, helping you make an informed decision based on your budget, location, and learning preferences. Not sure if you need a review center at all? Read our guide on self-review vs review center to help you decide.
Quick Comparison Table
Note: Prices shown are estimates based on available information and may have changed. Always verify current rates directly with each review center before enrolling.
Major Review Centers in Metro Manila
1. CPAR (CPA Review School of the Philippines)
Established: October 31, 1976
CPAR is widely considered the pioneer and largest CPA review school in the Philippines. With nearly 50 years of operation, it has built a reputation for producing the most CPAs and topnotchers in the country.
Key Highlights:
- Reported over 1,637 topnotchers who placed in the top 20 of CPA board exams (per CPAR)
- Comprehensive review materials praised by many passers
- Strong reputation for AFAR (Advanced Financial Accounting and Reporting) preparation
- 787 passers from Batch 95 alone (May 2024 CPALE), according to CPAR
Location: CPAR Building, 837 F. Cayco Street, Sampaloc, Manila
Format: Face-to-face and online options available
What Reviewees Say: Many passers credit CPAR materials as being "quite close to the actual board exam." The rigorous approach may feel demanding, but it prepares students well for the exam difficulty.
Best For: Students who thrive in structured, intensive environments and want access to time-tested materials.
Website: cpar.com.ph
2. ReSA (Review School of Accountancy)
Established: November 2000
Founded by former CPAR reviewers, ReSA has grown to become one of the top CPA review centers in the Philippines. The school reported 1,227 passers from the December 2024 CPALE alone.
Key Highlights:
- Student-friendly approach with supportive reviewers
- Reviewers known for their teaching style and sense of humor
- Strong community among reviewees (called "ReSApeeps")
- Both online and face-to-face options available
Location: 5th Floor CMFFI Building, 815 R. Papa Street, Sampaloc, Manila
Format: Face-to-face, online, and hybrid options
What Reviewees Say: ReSA reviewers "treat students like their own children" according to testimonials. The supportive environment helps reduce exam anxiety.
Best For: Students who prefer a nurturing learning environment with strong peer support.
Website: ReSA on X/Twitter (Official social media - check for latest enrollment info)
3. CRC-ACE Review Center
CRC-ACE offers a distinctive five-month intensive review program using a "zero-based conceptual approach" that starts from fundamental concepts and progressively builds to complex accounting, auditing, and taxation issues.
Key Highlights:
- Complete set of lecture notes, practice problems, and quizzers
- Covers all topics in the latest CPALE syllabus from the Board of Accountancy
- Web Online Review Platform for flexible learning
- Accessible pricing compared to some competitors
Format: Face-to-face and online options
What Makes It Different: The zero-based approach is particularly helpful for students who need to rebuild their foundations or those who graduated some time ago.
Best For: Students who prefer a structured, ground-up approach to review, especially retakers who need to strengthen fundamentals.
Website: crc-ace.com
4. Pinnacle CPA Review Center
Established: 2021
Pinnacle distinguishes itself as one of the pioneers in CPA review app technology, combining traditional classroom instruction with modern digital tools.
Key Highlights:
- Dedicated CPA review app for mobile learning
- Hybrid review combining face-to-face and online learning
- Convenient Quezon City location in Teacher's Village
- Special discounts for Latin honor graduates
Location: 128 Maginhawa Street, Teacher's Village East, Quezon City
Estimated Fees: PHP 11,000-16,000+ (requires verification)
Format: In-house (classroom), online, and hybrid
Best For: Tech-savvy students who want to leverage mobile learning alongside traditional review.
Website: pinnaclecpareview.ph | Pinnacle Online Streaming
Provincial and Nationwide Review Centers
5. Team PRTC (Professional Review and Training Center)
Established: 1977
Team PRTC stands out for having the widest geographic coverage of any CPA review center in the Philippines, with physical centers in six major cities.
Key Highlights:
- Centers in Manila, Cavite, Cebu, Bacolod, Cagayan de Oro, and Davao
- Over 40 years of operation with numerous passers and topnotchers
- Face-to-face enrollment includes free access to online review
- Hybrid setup available in Bacolod combining online and F2F
Center Locations:
- Manila: 2nd Floor Dona Amparo Building, Espana Blvd. cor G. Tolentino St., Sampaloc
- Cebu: Partnership with USJR CPA Review Center, inside University of San Jose-Recoletos campus
- Davao: San Pedro St., Brgy. 3-A, Davao City
- Cagayan de Oro: Northern Mindanao location
- Bacolod: Hybrid setup available
- Cavite: South Luzon option
Upcoming Schedule: Face-to-face classes for May 2026 batch start January 6, 2026
Best For: Students outside Metro Manila who prefer face-to-face review, or those who want flexibility between physical and online options.
Website: teamprtc.com.ph
6. REO CPA Review (Real Excellence Online)
Established: 2017 (founded by Prof. Rex Banggawan)
REO brands itself as the only ISO-certified CPA review school in the Philippines and has pioneered the Triple Review Approach designed to cater to diverse learning styles.
Key Highlights:
- ISO-certified review center
- Comprehensive CPA reviewer app available on iOS and Android
- Most advanced hybrid IT system according to the school
- 7 branches nationwide — one of the widest coverage networks
- Special rates for JPIA officers and PWDs
Locations:
- Manila: 1985 Recto Ave., cor. SH Loyola St., Manila (Main branch)
- Baguio: Olympian Lane Building, Upper Mabini St., Baguio City
- Dagupan: Cap Building, Burgos St., Dagupan City
- Pampanga: ATL Ventures Building, San Fernando City
- Cebu: Taft Commercial Center, Cebu City
- Cagayan de Oro: Insular Life Building, Cagayan De Oro City
- Davao: CAP Building #37 Inigo St., Brgy. 3-A Poblacion District
Estimated Fees: PHP 8,000-11,000+ (verify current rates)
Format: Primarily online with app-based learning
Best For: Students who prefer self-paced digital learning with comprehensive app support.
Website: reo.com.ph
7. CEVAS CPA Review
CEVAS markets itself as one of the leading and most awarded review centers in the Philippines, with recognition from the Asia Pacific Excellence Awards and Consumers Choice Awards.
Key Highlights:
- Intensive one-on-one coaching style
- Flexible scheduling (weekend, weekday, or mixed)
- Own Research and Development department for updated materials
- Multiple branches nationwide
- VIP Pure One-on-One option available
Format: Onsite, online, and combined (hybrid) options
What Makes It Different: The focus on personalized coaching allows instructors to identify specific weak areas for each reviewee.
Best For: Students who benefit from individualized attention and flexible scheduling.
Website: cevasphilippines.com
8. Advanced Review Solutions (ARS)
ARS offers a modern approach to CPA review with its combination of in-person instruction and a highly-rated mobile app.
Key Highlights:
- App-based review with video lectures
- Quizzes per topic for self-assessment
- Online proctored pre-board exams
- Ideal for working students with busy schedules
Format: In-person and app-based
What Reviewees Say: The app is described as "world class" in quality, very smooth and user-friendly.
Best For: Working professionals who need to study on-the-go with flexible timing.
Website: theadvancedapp.com
9. PRIA (Philippine Review Institute for Accountancy)
PRIA is a newer entrant founded in 2017, positioning itself as a premier CPA review school serving the southern regions of Metro Manila.
Key Highlights:
- Founded by educators in Law and Accounting, public practitioners, and industry leaders
- Centers in Muntinlupa (NCR) and Alaminos, Laguna
- Strong faculty background including experience from Big 4 firms
Locations: Muntinlupa, NCR and Alaminos, Laguna
Best For: Students in southern Metro Manila and Laguna who want a local option.
Website: pdacgroup.com
Digital and Online Review Options
The rise of technology has transformed CPA exam preparation. Here are your options for digital learning:
Pure Online Review Centers
Several review centers now offer purely online programs:
- Team PRTC Online - Full online CPA review available per subject or all subjects
- REO Real Excellence Online - Comprehensive app with offline viewing capability
- Pinnacle Online - Video streaming platform with digital materials
- CRC-ACE Web Platform - Online review for those who cannot attend in-person
AI-Powered Supplementary Review
As AI transforms education globally, CPA exam preparation is also evolving. AI-driven learning tools now offer:
- Adaptive study plans that adjust to your weak areas
- Personalized question recommendations based on performance
- Instant explanations for complex accounting concepts
- 24/7 availability for study support
CPA Review PH (cpareview.ph) offers an AI-powered supplementary review platform that complements traditional review centers. Our Claude AI tutor provides personalized explanations, practice questions, and study guidance tailored to your learning pace. While not a replacement for comprehensive review programs, it serves as a valuable supplement for additional practice and concept clarification.
Regional Considerations
Metro Manila
The University Belt area in Sampaloc, Manila remains the hub of CPA review, with CPAR, ReSA, and Team PRTC Manila all located within close proximity. This area offers:
- Multiple dormitory and boarding house options
- Affordable food options for students
- Easy transportation access
Luzon (Outside NCR)
- Baguio: REO has a physical branch
- Pampanga: REO has a branch in San Fernando City
- Dagupan: REO has a branch for Pangasinan-area students
Visayas
- Cebu: Both Team PRTC-USJR partnership and REO have physical branches
- Bacolod: Team PRTC offers hybrid setup
- Iloilo: Some students travel to Cebu or access online programs
Mindanao
- Davao: Both Team PRTC and REO have physical branches
- Cagayan de Oro: Both Team PRTC and REO have centers available
- Other areas: Online programs are the most practical option
Factors to Consider When Choosing
1. Budget
Review center costs vary significantly (for a complete breakdown of all CPA-related expenses, see our CPA cost guide):
- Budget-friendly: CRC-ACE, some online-only options (PHP 6,000-8,000)
- Mid-range: CPAR, ReSA, REO (PHP 8,000-12,000)
- Premium: Pinnacle, Team PRTC (PHP 11,000-16,000+)
Many centers offer:
- Early bird discounts
- Latin honors discounts (Cum Laude, Magna, Summa)
- Former reviewee discounts
- Installment payment plans
2. Location
Consider:
- Proximity to your residence or work
- Commute time and transportation costs
- Availability of affordable accommodation if from the province
- Safety of the surrounding area
3. Learning Style
If you learn best in a classroom: CPAR, ReSA, Team PRTC face-to-face
If you prefer self-paced study: REO, Pinnacle Online, Advanced Review Solutions app
If you need flexibility: Hybrid programs from most major centers
If you need intensive support: CEVAS one-on-one coaching
4. Schedule
- Fresh graduates: Full-time review (any center)
- Working professionals: Online programs, weekend classes, or app-based review (see our guide to studying while working)
- Retakers: Consider centers with specific retaker programs or zero-based approaches (read our retaker success guide)
5. Track Record
Research each center's:
- Number of passers per batch
- Topnotcher production (though this should not be the only factor)
- Quality of materials (ask alumni)
- Reviewer expertise and teaching style
CPA Board Exam Statistics (2024-2025)
Understanding recent passing rates helps set realistic expectations:
*The October 2024 CPALE, originally scheduled for October 25-27, was rescheduled to December 6-8, 2024 due to Severe Tropical Storm "Kristine" affecting examinees and testing centers nationwide.
The slight improvement in recent passing rates (34.02% in October 2025) suggests that review methodologies and materials are becoming more effective.
Top Performing Schools (2024-2025)
May 2025:
- UP Diliman: 100% passing rate (60 examinees)
- Bicol University - Daraga: 88.33% passing rate
October 2025:
- 3,460 out of 10,171 passed (34.02%) — the highest passing rate in the 2024-2025 cycle
December 2024:
- UP Diliman: 98.04% passing rate (top performing school)
Tips for Maximizing Your Review Center Experience
Want to learn from those who topped the exam? Check out our guide on study habits of CPALE topnotchers.
-
Attend all sessions: Whether online or face-to-face, consistent attendance is crucial
-
Engage with materials beyond lectures: Do all practice problems and pre-board exams
-
Join study groups: Connect with fellow reviewees for accountability and discussion
-
Use multiple resources: Combine your review center materials with other reputable sources
-
Take pre-board exams seriously: These simulate actual exam conditions and identify weak areas
-
Supplement with technology: Use apps and online platforms for additional practice
-
Manage your health: Regular sleep, exercise, and nutrition support better retention (see our mental health tips for reviewees)
Conclusion
There is no single "best" CPA review center - the right choice depends on your individual circumstances, learning style, budget, and location. All the major review centers featured in this guide have produced passers and topnotchers.
What ultimately determines success is not which review center you attend, but how effectively you use the resources provided. As many successful CPAs attest, the review center motivates and guides, but passing the board exam comes down to your personal dedication and effort.
Our Recommendation
- Research thoroughly: Visit websites, attend orientations if possible, and talk to alumni
- Consider a hybrid approach: Enroll in a primary review center and supplement with digital tools
- Start early: Give yourself adequate time to absorb and practice the material
- Stay committed: Consistency beats intensity in long-term retention
Whatever review center you choose, commit fully to the process. The CPA credential opens doors to numerous career opportunities and is well worth the investment of time and resources.
Good luck on your CPA journey!
Frequently Asked Questions
How much does CPA review cost in the Philippines?
CPA review center fees typically range from PHP 6,000 to PHP 16,000+ depending on the center and program type. Budget-friendly options like CRC-ACE start around PHP 6,000-8,000, while premium centers like Pinnacle and Team PRTC can cost PHP 11,000-16,000+. Most centers offer discounts for early enrollment, Latin honors graduates, and installment payment plans.
Which CPA review center has the most topnotchers?
CPAR (CPA Review School of the Philippines) reports having produced the most topnotchers, with over 1,637 placers in the top 20 of CPA board exams since 1976, according to their records. Note that PRC tracks exam performance by school of graduation, not by review center, so review center passer counts are self-reported. Topnotcher production should not be the only factor in choosing a review center—consider your learning style, budget, and location as well.
Can I pass the CPA board exam with online review only?
Yes, many candidates have successfully passed the CPALE using purely online review programs. Centers like REO, Pinnacle Online, and Team PRTC Online offer comprehensive digital programs. Online review works best for self-disciplined learners who can maintain consistent study schedules without the structure of face-to-face classes.
How long is a typical CPA review program?
Most CPA review programs run for 4-6 months for full-time reviewees. Some centers offer intensive 3-month programs for those with limited time, while others provide flexible schedules that can extend to 8-12 months for working professionals. The ideal duration depends on your foundation and available study time.
Do I need a review center to pass the CPALE?
While not strictly required, review centers significantly improve your chances of passing. The CPALE has a national passing rate of only 30-34%, and review centers provide structured study plans, updated materials, pre-board exams, and expert guidance. Some self-reviewers do pass, but they typically have strong academic backgrounds and exceptional self-discipline.
What is the best CPA review center for retakers?
For retakers, CRC-ACE is often recommended due to its "zero-based conceptual approach" that rebuilds fundamentals from the ground up. CEVAS also offers intensive one-on-one coaching that can help identify and address specific weak areas. The key for retakers is finding a program that addresses why they failed previously, not just repeating the same approach.
Are provincial CPA review centers as good as Manila-based ones?
Provincial centers like Team PRTC branches in Cebu, Davao, and Cagayan de Oro provide quality instruction comparable to Manila centers. Many provincial students also successfully use hybrid programs that combine local face-to-face sessions with online resources from major Manila-based centers. The key is choosing a center with a proven track record in your specific location.
Sources
Review Center Official Websites
- CPAR - CPA Review School of the Philippines
- ReSA - The Review School of Accountancy (X/Twitter - official social media)
- CRC-ACE Review Center
- Team PRTC
- REO CPA Review
- Pinnacle CPA Review Center | Pinnacle Online
- CEVAS Philippines
- Advanced Review Solutions
- PRIA
Official Government Sources
- Professional Regulation Commission (PRC)
- December 2024 CPALE Results
- May 2025 CPALE Results
- October 2025 CPALE Results
Additional References
Disclaimer: Prices and program details mentioned in this article are based on publicly available information and may have changed. Always verify current rates and offerings directly with each review center before making enrollment decisions. This article aims to provide objective information and is not an endorsement of any particular review center.
Last updated: February 2026.