The passing score for the CPA board exam in the Philippines is a general average of at least 75% across all six subjects, with no individual subject score below 65%. This is mandated by Section 16 of Republic Act No. 9298 (Philippine Accountancy Act of 2004) and has been the standard since the law's enactment.
This guide explains exactly how the passing score is computed, what happens when you fall short, and how the conditional/removal exam system works.
The Two-Part Passing Requirement
To pass the CPALE outright, you must satisfy both conditions simultaneously:
How the General Average Is Computed
The general average is the simple arithmetic mean of your six subject scores. Each subject is weighted equally:
General Average = (MAS + Auditing + Taxation + RFBT + FAR + AFAR) ÷ 6
There is no weighted scoring — a point in RFBT counts the same as a point in FAR, even though RFBT has 100 MCQs and the other subjects have 70 each.
Example: Passing Outright
General Average: (78 + 76 + 80 + 72 + 74 + 70) ÷ 6 = 75.00%
Result: PASSED — general average is exactly 75%, and all subjects are at or above 65%.
What Is Conditional Status?
Under RA 9298 Section 16, if you obtain a rating of 75% or higher in at least four (4) of the six (6) subjects, you become a conditional passer. You do not fail outright — instead, you receive the chance to retake only the remaining subject(s) in a removal exam within two (2) years from the original examination date.
Example: Conditional Status
General Average: (82 + 79 + 85 + 60 + 78 + 76) ÷ 6 = 76.67%
Result: CONDITIONAL — General average exceeds 75%, but RFBT (60%) fell below the 65% floor. This examinee must retake only RFBT in a removal exam.
How Removal Exams Work
Conditional passers retake only the failed subject(s) in a subsequent CPALE sitting. Here is how the final computation works:
- Your passing grades from the original exam are retained
- Your new removal exam grade replaces the failed subject score
- The general average is recomputed using the retained grades plus the new grade(s)
- The recomputed average must still be at least 75% with no subject below 65%
The Two-Year Deadline
You must pass your removal subject(s) within two (2) years from the date of your original examination. This deadline is absolute:
- If you fail to pass within two years, all credits are forfeited
- You must then retake all six subjects as a complete retaker
- There are no extensions or exceptions to this rule
Strategy tip: Don't wait until the last possible exam cycle. Take the removal exam at the very next CPALE sitting while the material is still fresh. For detailed strategies, see our conditional passer guide.
What Happens When You Fail
If your general average falls below 75%, regardless of individual subject scores, you are a complete failure and must retake all six subjects in a future sitting. Here is a summary of all possible outcomes:
After Two Complete Failures
Under RA 9298 Section 18, if you fail two (2) complete CPALE sittings, you must complete a refresher course of at least 24 units before you can sit for the exam again. This is a mandatory requirement — PRC will not allow you to file without proof of completion.
For more details, see our refresher course guide.
Understanding Your Score Report
After results are released (typically 3-6 working days after the last exam day), you can check your scores through the PRC website. Your score report shows:
- Individual subject ratings — Your percentage score in each of the 6 subjects
- General average — The computed mean of all 6 scores
- Status — Passed, Conditional, or Failed
- Conditional subjects (if applicable) — Which subject(s) you need to retake
Note: PRC does not release a detailed breakdown of how many questions you got right per subject. You only receive the percentage rating. For guidance on checking your results, see our CPALE results guide.
Historical Context: Is 75% Achievable?
The 75% passing score has been the standard for decades. Here is how recent overall passing rates look:
While only about 30-34% of examinees pass, this includes first-timers, retakers, and those taking removal exams. First-timer passing rates from top-performing schools are significantly higher. For detailed historical data, see our passing rate history.
Tips for Hitting the 75% Mark
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No subject should be neglected — Even if your general average is high, one subject below 65% makes you conditional. Balance your review across all six subjects.
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Know where the 65% floor bites hardest — Subjects like AFAR and Taxation are commonly where examinees dip below 65%.
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Aim higher than 75% — Target 80% to give yourself a safety margin. A single tough subject can pull your average down quickly.
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Take mock board exams — Simulating the actual 3-day, 450-question format helps you gauge where you stand. CPA Review PH mock exams replicate the real CPALE format.
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Track your per-subject progress — Use practice sessions to identify which subjects are at risk of falling below 65% and allocate more review time accordingly.
Frequently Asked Questions
What is the passing score for the CPA board exam in the Philippines?
The passing score is a general average of 75% across all six subjects, with no individual subject score below 65%. Both conditions must be met simultaneously.
Is 74.99% a failing score?
Yes. The cutoff is strictly 75.00%. There is no rounding up in PRC computations.
Can I pass with a 64% in one subject if my average is very high?
No. Even if your general average is 80%, scoring 64% in any single subject makes you a conditional passer (or causes failure if your average is also below 75%).
How many times can I retake the CPA board exam?
There is no maximum number of retakes. However, after two complete failures, you must complete a 24-unit refresher course before each subsequent attempt.
Do conditional examinees need to pay the full exam fee again?
Yes. Conditional examinees pay the same ₱900 examination fee and must submit the same application documents for their removal exam sitting.
Is the passing score different for removal exams?
No. The same 75% general average and 65% individual subject floor apply. Your recomputed average (original retained grades + new removal grade) must still meet both thresholds.
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