How to Choose the Right CPA Review Strategy Based on Your Weak Subjects

One of the most common questions in CPA reviewee communities is: "I'm weak in [subject] — where should I enroll?" It is a question that deserves a better answer than "just find what fits your learning style."

This guide takes a data-driven approach to help you choose the right review strategy based on your specific weak subjects. We will cover which subjects are actually the hardest based on research, what each major review center is known for, and how to build a targeted preparation plan — whether you are a first-timer or a retaker.

Why Your Weak Subject Matters More Than You Think

The CPALE has a rule that makes weak subjects especially dangerous:

You must score at least 65% in EVERY subject and achieve a 75% overall weighted average to pass.

This means you cannot rely on strong subjects to carry you. A student averaging 82% across five subjects will still fail the entire exam if they score 64% in Taxation. Academic research confirms this: multiple peer-reviewed studies have identified Taxation and AFAR as the subjects most strongly associated with exam failure.

Understanding your weak subjects and building a targeted strategy around them is not optional — it is the difference between passing and spending another 6 months reviewing.

The CPALE Subject Difficulty Hierarchy

Based on multiple academic studies, institutional performance data, and topnotcher interviews, here is how the 6 CPALE subjects rank by difficulty:

Tier 1: Hardest — National Bottlenecks

Taxation — Consistently the Weakest Subject Nationally

Multiple peer-reviewed studies identify Taxation as a national bottleneck in CPALE success. A longitudinal study of CPALE performance at Negros Oriental State University (2017-2023, published in IJRISS 2024) found "continuous deficiencies in Taxation" across the entire period.

Why Taxation is so hard:

• Constantly changing laws. The TRAIN Act (2018), CREATE Act (2021), and subsequent BIR revenue regulations mean that tax rates and computation rules change between exam cycles. What you studied 6 months ago may already be outdated.
• Memorization-heavy. Tax rates, thresholds, exemptions, deadlines, and penalties must be committed to memory — you cannot derive them from first principles.
• Computational speed. The exam demands fast, accurate calculations under time pressure across income tax, business tax, transfer tax, and more.
• Broad coverage. Individual and corporate income taxation, VAT, percentage taxes, excise taxes, estate and donor's taxes, local taxation, documentary stamp tax, and tax remedies — all in 70 MCQs.

AFAR — Highest Individual Failure Rate

One institutional study found that only 20% of examinees passed AFAR — the lowest subject-level pass rate in that study. CPALE topnotcher Romelyn Gabanto (September 2023, Top 9) identified AFAR as "the hardest subject" in a Rappler feature.

Why AFAR is so hard:

• Builds on FAR. You need solid mastery of PFRS/PAS standards before you can tackle advanced applications. Weakness in FAR cascades directly into AFAR.
• Specialized topics. Partnership liquidation (lump-sum and installment methods), business combinations, consolidated financial statements, foreign currency translation, and derivatives are all advanced, multi-step problems.
• Government accounting. An entirely separate framework (Government Accounting Manual) that students must learn in addition to private-sector PFRS.
• 70% problem-solving. Only 30% of AFAR questions are theory — the rest require multi-step computations.

Tier 2: Difficult — Persistent Weaknesses

Auditing — Standards Overload

The same NORSU longitudinal study found "continuous deficiencies in Auditing" alongside Taxation and AFAR. Institutional data from one study showed approximately 36% subject pass rate, though PRC does not publish national subject-level statistics.

Why Auditing is difficult:

• Vast standards coverage. Dozens of Philippine Standards on Auditing (PSAs) covering planning, risk assessment, evidence, materiality, internal controls, group audits, and reporting.
• Application-based testing. Questions require applying standards to specific audit scenarios, not just recalling them.
• Regular updates. The Auditing and Assurance Standards Council adopts new and revised standards, requiring candidates to stay current.

FAR — The Foundation That Cracks Everything

In available institutional studies, FAR showed approximately a 36% subject pass rate, similar to Auditing. While not the "hardest" in isolation, FAR weakness creates a domino effect.

Why FAR matters so much:

• 58 standards to master. 41 PAS and 17 PFRS — the broadest coverage of any subject.
• Foundation for AFAR and Auditing. Weak FAR understanding directly undermines performance in two other subjects.
• 70% computational. Like AFAR, most questions require working through problems, not just recognizing concepts.

Tier 3: Relatively Stronger Outcomes

MAS — Formulaic but Manageable

In available institutional studies, MAS showed approximately a 60% subject pass rate — the highest of all six subjects. Research documents that Management Services "tended to yield stronger outcomes."

Why MAS is more manageable:

• Formula-driven. Cost-volume-profit, variance analysis, and capital budgeting follow predictable patterns.
• Self-contained topics. Cost accounting, budgeting, and financial management can be studied modularly.
• Stable content. Unlike Taxation, MAS principles do not change between exam cycles.

Caution: Recent research cited in the NORSU longitudinal study notes MAS is becoming a "critical hurdle" for recent graduates, so do not take it lightly.

RFBT — Broad but Stable

RFBT generally yields "better outcomes" in available studies, though its enormous breadth (100 MCQs covering 10+ areas of law) can surprise underprepared students.

Why RFBT is relatively manageable:

• 100% theory. No calculations — it tests knowledge of legal provisions and concepts.
• Stable legal framework. Core laws (Civil Code, Revised Corporation Code, Negotiable Instruments Law) change infrequently.
• 100 MCQs. More questions spread across more topics means less penalty for weakness in any single area.

For the complete breakdown of what each subject covers, see our CPALE Coverage and Scope guide.

Review Center Strengths by Subject

Not all review centers are created equal when it comes to specific subjects. Based on publicly available information, recent performance data, and student feedback, here is what each major center is known for.

Subject-Strength Matrix

Important disclaimer: This matrix reflects publicly available information and student testimonials. Review center strengths evolve as lecturer rosters change. Always verify current offerings directly with each center. For a full comparison of all centers, see our Best CPA Review Centers 2026 guide.

Center-by-Center Breakdown

CPAR — The Legacy Powerhouse

Established: 1976 | Price: PHP 8,000-12,000+ | Location: Sampaloc, Manila

CPAR has produced over 1,637 topnotchers (top 20 placers) over nearly 50 years. It is widely known for rigorous, exam-simulation materials that are reportedly "quite close to the actual board exam."

Subject highlights:

• Historically strong in AFAR and computational subjects
• 787 passers from their May 2024 batch, according to CPAR
• Fast-paced approach best suited for students with a solid foundation

Best if your weak subject is: FAR, AFAR, or MAS — CPAR's problem-heavy approach drills computational accuracy.

ReSA — The Student-Friendly Approach

Established: 2000 | Price: PHP 8,000-12,000+ | Location: Sampaloc, Manila

ReSA has earned a reputation for accessible teaching and strong auditing preparation. They produced 1,227 passers in the December 2024 CPALE.

Subject highlights:

• Known for excellent Auditing coaching
• Strong AFAR preparation (Antonio J. Dayag is a well-known AFAR author and lecturer)
• Student-centered, discipline-focused approach
• Good for students who need foundational reinforcement

Best if your weak subject is: Auditing or AFAR — ReSA's teaching style emphasizes understanding over rote memorization.

CRC-ACE — The Foundation Rebuilder

Established: N/A | Price: PHP 6,000-8,000+ | Location: Sampaloc, Manila + Online

CRC-ACE's "zero-based conceptual approach" starts from fundamental concepts and progressively builds to complex topics. This five-month intensive program is specifically designed for students who need to rebuild their understanding from scratch.

Subject highlights:

• Best for retakers who failed due to conceptual gaps rather than lack of practice
• Strong in Auditing, Taxation, and FAR fundamentals
• Most affordable among major centers
• Complete set of lecture notes, practice problems, and quizzers per topic

Best if your weak subject is: Any — but especially effective if your weakness stems from poor conceptual foundations rather than lack of practice.

Team PRTC — The Provincial Champion

Established: 1977 | Price: PHP 10,000-15,000+ | Locations: Manila, Cavite, Cebu, Bacolod, Cagayan de Oro, Davao

Team PRTC has the widest geographic coverage among major review centers. Most importantly for this guide, they are the only major center confirmed to offer per-subject online enrollment.

Subject highlights:

• 500+ hours of intensive class hours and video lectures
• Face-to-face enrollees get free online access
• Per-subject enrollment available for their online program
• 40+ years of operation

Best if your weak subject is: Any specific subject — you can enroll for just that subject online without paying for the full 6-subject package.

REO — The Current Topnotcher Factory

Established: 2017 | Price: PHP 8,000-11,000+ | Locations: 7 branches (Manila, Baguio, Dagupan, Pampanga, Cebu, CDO, Davao)

REO is the newcomer that has dominated recent results. Both the May 2025 and October 2025 CPALE first placers have been identified as REO reviewees through news reports, and the center claims 66 topnotchers and 9,066 passers from May 2023 to May 2025. Note that PRC does not officially track review center affiliations.

Subject highlights:

• 575 hours of pre-recorded video lectures across all 6 subjects
• "Triple Review Approach" for diverse learning styles
• 25,000+ practice questions
• Only ISO-certified CPA review school in the Philippines
• Strong across all subjects based on recent results

Best if your weak subject is: Any — REO's comprehensive approach and strong recent track record suggest balanced preparation across all subjects.

CEVAS — The Personalized Tutor

Price: Varies | Format: One-on-one coaching

CEVAS offers a fundamentally different model: intensive one-on-one coaching where instructors identify and target your specific weak areas. This is the closest thing to having a personal CPA tutor.

Best if your weak subject is: Any specific subject where you need intensive, personalized attention — especially if group lecture formats have not worked for you in the past.

Per-Subject Enrollment: Your Options

One of the biggest frustrations reviewees express is being forced to pay for a full 6-subject review when they only need help with 1-2 subjects. Here are your options for targeted, per-subject preparation:

Most major centers (CPAR, ReSA, CRC-ACE, REO, Pinnacle) sell full review packages only — you cannot enroll for just one subject.

Recommended Books by Subject

When supplementing your review — or if you are studying a specific weak subject independently — these are the most widely recommended books per subject:

FAR

AFAR

Auditing

Taxation

Critical for Taxation: Always verify you are studying the latest edition with current TRAIN Law and CREATE Act provisions. Tax rates change frequently.

MAS

Also see our MAS Formulas Cheat Sheet for quick reference.

RFBT

Also see our Revised Corporation Code Guide for the heaviest-weighted RFBT topic.

Subject-Specific Study Strategies

If Taxation Is Your Weak Subject

Taxation is the most commonly failed subject. Here is how to attack it:

1. Study the latest laws first. Before opening any reviewer, read the actual TRAIN Law and CREATE Act provisions. Understand the current rates and thresholds — many reviewers lag behind BIR revenue regulations.
2. Create computation templates. For each tax type (individual income tax, corporate income tax, VAT, estate tax, donor's tax), create a step-by-step computation template and drill it until it becomes automatic.
3. Categorize, then memorize. Group related concepts together (e.g., all passive income final tax rates, all VAT-exempt transactions, all deductible expenses). Memorize by category, not randomly.
4. Practice speed. Taxation questions require fast calculations. Time yourself: aim for 3 minutes per question maximum during practice.
5. Focus on tax remedies. This area is frequently tested but often neglected by reviewees. Know the prescriptive periods, protest procedures, and CTA jurisdiction.

If AFAR Is Your Weak Subject

AFAR requires the most study time of any subject. Here is how to approach it:

1. Master FAR first. AFAR builds directly on FAR. If your FAR foundations are weak, fix those before spending time on AFAR. See our FAR study guide.
2. Prioritize by weight. Business combinations and consolidated financial statements are heavily tested. Partnership liquidation (especially installment method) is a perennial favorite.
3. Learn government accounting separately. The Government Accounting Manual (GAM) is an entirely different framework from PFRS. Treat it as a standalone mini-subject.
4. Practice elimination entries. Consolidation questions live or die on your ability to prepare elimination entries correctly. Drill these repeatedly.
5. Use Dayag or Bagayao reviewers. These are specifically written for AFAR board exam preparation with appropriately calibrated difficulty.

If Auditing Is Your Weak Subject

Auditing combines theory and application. Attack both:

1. Read Salosagcol cover-to-cover. For auditing theory, there is no shortcut. You need to understand the logic behind each PSA standard, not just memorize its number.
2. Create PSA summary matrices. Group standards by audit phase: planning (PSA 300-330), evidence (PSA 500-580), reporting (PSA 700-720). Know the key requirements of each.
3. Practice audit problems separately. Auditing problems (adjusting entries, working paper computations) are a different skill from auditing theory. Use Roque's problem sets.
4. Focus on audit reports. Know exactly when to issue unmodified, qualified, adverse, or disclaimer opinions. This is consistently one of the most tested areas.
5. Study the Code of Ethics. Ethics questions are "free points" if you have read the Code of Professional Ethics. Do not skip them.

If FAR Is Your Weak Subject

FAR weakness is dangerous because it cascades into AFAR and Auditing:

1. Start with the Conceptual Framework. Everything in FAR flows from the Conceptual Framework. If you understand recognition, measurement, and presentation principles, individual standards become easier.
2. Focus on high-frequency standards. PFRS 15 (Revenue), PFRS 16 (Leases), PAS 16 (PPE), PAS 36 (Impairment), PFRS 9 (Financial Instruments), and PAS 37 (Provisions) appear most frequently.
3. Use Valix as your primary resource. The Valix textbooks are the gold standard for FAR. Work through the problems, not just the explanations.
4. Practice financial statement preparation. Many FAR questions test your ability to prepare complete statements. Practice building statements from scratch.

If MAS Is Your Weak Subject

MAS is formula-driven, which means it responds well to structured practice:

1. Build a master formula sheet. Create one comprehensive sheet covering all CVP, variance analysis, and capital budgeting formulas. Our MAS Formulas Cheat Sheet is a good starting point.
2. Practice recognition. The hardest part of MAS is not the calculation — it is recognizing which formula to apply. Practice identifying question types before solving.
3. Focus on capital budgeting. NPV, IRR, payback period, and profitability index are consistently tested and require precision.
4. Do not neglect theory. While MAS is 70% computational, the 30% theory covers concepts like TQM, JIT, balanced scorecard, and transfer pricing. These are "free points" if you study them.

If RFBT Is Your Weak Subject

RFBT is pure memorization, but smart memorization:

1. Prioritize the Revised Corporation Code. This is the heaviest-weighted topic in RFBT. Know incorporation requirements, corporate powers, directors' duties, stockholders' rights, and OPC rules.
2. Read the actual law provisions. Do not rely solely on reviewer summaries. Reading the actual Articles of the Civil Code on obligations, contracts, and sales gives you deeper understanding.
3. Create mnemonics. For lists (essential requisites of contracts, grounds for rescission, types of obligations), create memory aids.
4. Do not skip minor topics. Insurance, banking laws, and negotiable instruments often trip students up because they skip them as "less important." With 100 MCQs, breadth matters.

The Mix-and-Match Strategy

Here is the approach many successful retakers use: combine a primary review center with targeted supplementary resources for weak subjects.

Example Scenarios

Scenario 1: Strong overall, weak in Taxation

• Primary: Any major review center for full coverage
• Supplement: Latest edition Ballada or Valencia & Roxas for Taxation + daily taxation practice questions on an AI platform

Scenario 2: Retaker who failed AFAR and Auditing

• Primary: ReSA (known for AFAR through Dayag, strong Auditing program)
• Supplement: Dayag AFAR reviewer + Salosagcol Auditing Theory + targeted practice

Scenario 3: Provincial student, need flexible access

• Primary: Team PRTC (per-subject online enrollment for weak subjects only)
• Supplement: Textbooks for self-study of stronger subjects + AI practice for all subjects

Scenario 4: Working professional with limited time

• Primary: REO or CERTS online (self-paced video access)
• Supplement: Mobile app (OneTake) for daily practice during commute + our AI tutor for quick concept clarification

Scenario 5: Rebuilding from scratch after 2 failures

• Primary: CRC-ACE (zero-based conceptual approach designed for retakers)
• Supplement: Refresher course at accredited school (required after 2 failures) + targeted practice

Free and Low-Cost Supplementary Resources

You do not need to break the bank to supplement your weak subjects:

Note on YouTube: Unlike the US CPA exam ecosystem, the Philippine CPALE YouTube space has limited free content. Most substantive video lectures are gated behind review center LMS platforms. YouTube is useful for foundational accounting concepts but should not be your primary resource.

Special Section: Retaker Strategy

If you are retaking the CPALE, your approach should be fundamentally different from a first-timer's.

Diagnose Before You Prescribe

Before enrolling anywhere, analyze your previous results:

1. Which subjects scored below 65%? These are your critical failures — fix these first.
2. Which subjects scored 65-74%? These are borderline — they need improvement but not a complete overhaul.
3. Which subjects scored 75%+? These are your strengths — maintain them with light review.
4. Did you fail the same subjects both times? If yes, your study method for those subjects is not working. Change your approach, not just your effort level.

Retaker Decision Framework

For more detailed retaker strategies, see our CPA Board Exam Retaker Guide and Conditional Passer Strategy.

How to Identify Your Actual Weak Subjects

If you have not taken the CPALE yet, how do you know which subjects to prioritize? Here are diagnostic methods:

1. Pre-Board Exam Results

Most review centers offer pre-board exams. Analyze your results not just by overall score, but by topic area within each subject. A score of 70% in Taxation might hide a 90% in income tax and 40% in transfer taxes.

2. Self-Assessment Checklist

For each subject, honestly rate your confidence on key topics:

Taxation Self-Check:

• Can you compute individual income tax under TRAIN Law from scratch?
• Do you know when to apply VAT vs. percentage tax?
• Can you compute estate tax with all deductions?
• Do you know the tax remedies and prescriptive periods?

AFAR Self-Check:

• Can you prepare partnership liquidation entries (installment method)?
• Can you do consolidated financial statements with non-controlling interests?
• Do you know the Government Accounting Manual entries?
• Can you handle foreign currency translation?

Auditing Self-Check:

• Can you explain when to issue each type of audit opinion?
• Do you know the key requirements of PSA 315, 330, 500, and 700?
• Can you prepare audit adjusting entries?
• Do you understand audit sampling concepts?

If you answered "no" or "not confident" to 2+ questions in any subject, that subject needs targeted attention.

3. Timed Practice Sessions

Take a 70-question timed practice test for each subject. Your performance under time pressure reveals your true readiness better than untimed study.

Putting It All Together

Here is a step-by-step action plan:

1. Identify your 1-2 weakest subjects using the diagnostic methods above
2. Choose your primary review center based on their strengths matching your weaknesses (use the matrix earlier in this guide)
3. Supplement with per-subject resources — textbooks, apps, and AI practice for your specific weak areas
4. Allocate study time proportionally — spend 40-50% of your review time on weak subjects, 30-35% on moderate subjects, and 15-20% maintaining strong subjects
5. Track your progress — take practice tests every 2-3 weeks and adjust your plan based on results
6. Do not neglect the 65% floor — even your strongest subject needs enough attention to stay above 65%

The CPALE rewards strategic preparation, not just hard work. Focus your limited time and energy where it will have the most impact — on the subjects that stand between you and your CPA license.

Our AI-powered platform adapts to your specific weak areas across all 6 CPALE subjects. With per-subject subscriptions starting at PHP 249/month, you can target exactly the subjects you need without paying for full review center enrollment.

Start your free trial and find out which subjects need the most work.

Sources and References

Academic Research:

• Performance Trends of Accountancy Graduates in the CPA Licensure Examination: Analysis of Negros Oriental State University 2017-2023 — International Journal of Research and Innovation in Social Science (IJRISS), 2024. This study references earlier research by Perez (2016), Calma & Maglaque (2019), and Baniqued, Claro & Feliciano (2024) on CPALE subject-level performance.
• Five-Year Declining Performance of Private and Public Schools in the Philippine Certified Public Accountant Licensure Examination — European Journal of Educational Research, 9(3), 995-1007. Laguador & Refozar (2020)

Review Center Information:

• CPA Review PH — Best CPA Review Centers 2026
• CPAR Official Website
• ReSA Official Website
• CRC-ACE Official Website
• Team PRTC Official Website
• REO Official Website
• Pinnacle CPA Review
• CEVAS Official Website

CPALE Structure:

• BOA Resolution No. 30, Series of 2022 — Revised CPALE syllabi and Table of Specifications

Topnotcher Interviews:

• Rappler — CPALE Topnotchers Tips
• SunStar — October 2025 CPA Board Topnotcher

Last updated: February 2026. Review center offerings, lecturer rosters, and pricing change frequently. Verify current information directly with each center before enrolling.