Walking into the CPA board exam room with confidence starts long before exam day. Knowing exactly what you can and cannot bring eliminates unnecessary stress and lets you focus on what truly matters: passing the CPALE.
This comprehensive guide covers everything from PRC-approved calculators to valid ID requirements, dress codes, and the complete list of prohibited items. Bookmark this page and review it the night before your exam.
PRC-Approved Calculators for the CPALE
The Professional Regulation Commission (PRC) maintains a strict list of non-programmable calculators allowed during licensure examinations. Using an unapproved calculator can result in confiscation and significant disadvantage during your exam.
Important Calculator Rules
Before we list the approved models, understand these critical rules:
- Only ONE calculator is allowed per examinee
- All calculators will be inspected and reset before the exam starts
- Borrowing calculators during the examination is strictly prohibited
- Substitution or replacement of calculators is not allowed
- Basic calculators (with only +, -, x, / functions) are also permitted
Approved Casio Scientific Calculators
The following Casio models are PRC-approved:
Approved Canon Scientific Calculators
The following Canon models are PRC-approved:
Pro Tip: The Canon F-789SGA is highly recommended because it comes with a transparent casing, making inspection faster and easier. The Casio FX-570ES Plus is another popular choice with a transparent casing and efficient shift-solve function.
BANNED Calculators: Casio FX-991ES and FX-991ES Plus
Pursuant to PRC Memorandum Circular No. 2018-01, the Casio FX-991ES and FX-991ES Plus are explicitly banned from all licensure examinations. Despite being marketed as non-programmable, these models were removed from the approved list due to their advanced features that allow automatic sequencing of operations.
Additionally, these models were reportedly used by unscrupulous groups who tampered them with SIM cards to facilitate cheating. If you own either of these calculators, purchase an approved model before exam day.
Desktop Calculators
Basic desktop calculators may be allowed for the CPALE, subject to inspection by room watchers. These must only contain basic functions (+, -, x, /) and will be thoroughly checked before use.
Valid ID Requirements
On exam day, you must present proper identification. The PRC accepts various government-issued IDs.
Accepted Government-Issued IDs
- Philippine Passport
- Driver's License
- SSS ID / UMID Card
- PhilSys National ID
- Postal ID
- Voter's ID / Voter's Certification
- PRC ID (for those holding another professional license)
ID Tips for Exam Day
- Bring at least TWO valid IDs as backup in case of issues with your primary ID
- Ensure your ID is not expired
- Your name on the ID must match your application exactly
- If there are discrepancies in your name, date of birth, or other details between documents, resolve these with PRC before exam day
- Keep your Notice of Admission (NOA) ready alongside your ID
CPALE Dress Code Requirements
The PRC enforces a strict dress code for all examinees. Non-compliance may result in being denied entry.
For Male Examinees
- White polo shirt with collar (plain, without any seal, logo, or mark)
- Shirt should be tucked in
- Decent pants or slacks (no shorts, no jeans in some testing centers)
For Female Examinees
- White blouse or shirt with collar (plain, without any seal, logo, or mark)
- Blouse should be tucked in
- Decent pants, slacks, or skirt
Why the Strict Dress Code?
The plain white attire requirement serves multiple purposes:
- Makes it easier to identify examinees
- Prevents concealment of unauthorized materials
- Ensures uniformity and professionalism
- Facilitates security inspection
Prohibited Items: What NOT to Bring
The PRC maintains a comprehensive list of prohibited items. Bringing any of these can result in exam disqualification, cancellation of results, and potential suspension from future examinations.
Electronic Devices (Strictly Prohibited)
- Cellular phones and smartphones
- Smart watches (Apple Watch, Samsung Galaxy Watch, etc.)
- Earphones, earbuds, and ear plugs
- Bluetooth devices
- Portable computers and tablets
- Any transmitting device
- Any device capable of storing, retrieving, or transmitting data
Study Materials (Strictly Prohibited)
- Books and textbooks
- Notes and reviewers
- Printed materials of any kind
- Materials containing coded data, formulas, or information
- Any examination aids not explicitly allowed
Bags and Personal Items
- Bags of any kind (backpacks, shoulder bags, handbags, attache cases)
- Large wallets or pouches
Important: Personal belongings brought by examinees are at their own risk. The PRC is not responsible for lost items.
Programmable Calculators
- Calculators with programmable features
- Calculators with embedded functions beyond basic scientific operations
- Casio FX-991ES and FX-991ES Plus (specifically banned)
- Any calculator not on the PRC-approved list
What to Bring: Complete Exam Day Checklist
Here is your comprehensive checklist for CPALE exam day:
Required Documents
- Notice of Admission (NOA)
- Official Receipt of exam fees
- Two (2) valid government-issued IDs
- Metered-stamped window mailing envelope (for results)
Writing Materials
- Two (2) or more No. 2 pencils (sharpened)
- Black ballpoint pen
- Eraser
Calculator
- ONE PRC-approved non-programmable calculator
- Ensure calculator has fresh batteries
Storage
- Long transparent/plastic envelope (for keeping valuables and allowed items)
- Long brown envelope
Personal Comfort (Optional but Recommended)
- Light jacket or cardigan (exam rooms can be cold)
- Small snacks for breaks (to be left outside exam room)
- Water bottle (to be left outside exam room)
- Tissues or handkerchief
Exam Day Protocol and Rules
Understanding the exam room protocols helps you avoid violations and focus on your exam.
Arrival Time
- Report to your assigned building before 5:30 AM on the first day
- Verify your room and seat number upon arrival
- Late examinees will NOT be admitted once the examination has started
Inside the Examination Room
- Keep your answer sheet visible on top of your armchair at all times
- No leaving the room while examination is in progress
- No talking or discussing with fellow examinees
- No accepting food or items from anyone during the exam
- No giving anything to Room Watchers or examination personnel
- No loitering in corridors during examination
Answer Sheet Rules
Do NOT place any of the following on your answer sheet:
- Your name (except in designated areas)
- Seat number (except in designated areas)
- Unnecessary words, phrases, or marks
- Strokes, dots, or any markings not required by the test
Penalties for Violations
Violations are taken seriously and can result in:
- Cancellation of examination papers
- Suspension from taking future examinations (1-2 years depending on violation)
- Debarment from all future licensure examinations (for serious offenses)
Placing your name in the wrong space results in cancellation plus one-year suspension. Multiple answer markings result in cancellation plus two-year suspension.
Pro Tips for a Smooth Exam Day
The Night Before
- Prepare all documents and materials the night before
- Test your calculator and ensure it works properly
- Lay out your white polo/blouse and pants
- Set multiple alarms for 4:00 AM
- Get adequate sleep (at least 6-7 hours)
Morning of the Exam
- Eat a balanced breakfast (protein and complex carbs for sustained energy)
- Arrive at least 1 hour before the reporting time
- Use the restroom before entering the exam room
- Stay calm and avoid last-minute cramming
During the Exam
- Read instructions carefully before starting
- Manage your time wisely (70 questions per subject, 100 for RFBT)
- Answer questions you know first, then return to difficult ones
- Double-check your shading on the answer sheet
- Stay hydrated during breaks
Frequently Asked Questions
Can I bring a backup calculator?
No. Only ONE calculator is allowed per examinee. Bringing a spare calculator is not permitted.
What if my calculator is not on the PRC list?
It may be confiscated during inspection. To avoid problems, purchase an approved model before exam day.
Can I wear a colored undershirt?
The outer garment must be plain white. A colored undershirt visible through the fabric may cause issues. Stick to white undergarments to be safe.
What happens if I arrive late?
You will not be admitted. There are no exceptions to this rule, so plan to arrive extra early.
Can I bring my phone and leave it at the entrance?
Policies vary by testing center. Some provide designated areas for belongings; others do not. It is safest to leave your phone at home or in your vehicle.
Prepare with Confidence
Knowing the rules is just one part of CPA board exam preparation. The other part is mastering the content across all six subjects: Management Advisory Services (MAS), Auditing, Taxation, Regulatory Framework for Business Transactions (RFBT), Financial Accounting and Reporting (FAR), and Advanced Financial Accounting and Reporting (AFAR).
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Sources
- PRC Allowable Calculators - Official PRC list of approved calculators
- Updated List of Non-Programmable Calculators (PRC) - 2024 updated calculator list
- PRC Memorandum Circular No. 2018-01 - Ban on Casio FX-991ES models
- PRC List of Requirements - Official documentary requirements
- CPA Board Exam Guide 2026 - 1taker - Comprehensive CPALE guide
- PRC Prohibited Acts During Examination - Exam room rules and penalties
- PRC General Instructions - Exam day protocols
- Board Exams PH - CPALE Room Assignments - Dress code and requirements
- PRC Board News - Calculator Updates - Latest calculator guidelines
- Manila Bulletin - PRC Calculator Updates - 2024 calculator policy updates
Last updated: January 2026. Always verify current PRC requirements before exam day.