To take the CPA board exam in the Philippines, you must hold a Bachelor of Science in Accountancy (BSA) degree from a CHED-recognized school, be a Filipino citizen, be of good moral character, and have no conviction for any crime involving moral turpitude. These eligibility requirements are set by Republic Act No. 9298 (Philippine Accountancy Act of 2004) and enforced by the Professional Regulation Commission (PRC) and the Board of Accountancy (BOA).
This guide covers the complete eligibility criteria and documentary requirements for the May 2026 and October 2026 CPALE.
Who Can Take the CPA Board Exam?
Under Section 14 of RA 9298, the following requirements must be met to sit for the Certified Public Accountant Licensure Examination (CPALE):
- Filipino citizenship — You must be a citizen of the Philippines
- Good moral character — No disqualifying character issues
- BSA degree holder — You must hold a Bachelor of Science in Accountancy degree from a school recognized and/or accredited by CHED
- No criminal conviction involving moral turpitude
There is no age limit for taking the CPA board exam. Whether you are a fresh graduate or a career changer in your 40s, you are eligible as long as you meet the four requirements above.
Important: Only the BSA degree qualifies you for the CPALE. Holders of related degrees such as BS Management Accounting (BSMA), BS Internal Auditing (BSIA), or BS Accounting Technology (BSAcT) are not eligible unless they complete a bridging program to earn a BSA degree. See our guide on non-BSA pathways to the CPA board exam.
Documentary Requirements for First-Time Takers
If you are taking the CPALE for the first time, prepare the following documents:
Required Documents
Application Fee
The PRC examination fee for the CPALE is ₱900. This is paid during the application process through the PRC LERIS (Licensure Examination Registration Information System) portal.
Tip: Have your TOR released early. The "For Board Examination Purposes" remark is mandatory — PRC may reject TORs without it. Request this from your school registrar well before the filing deadline.
Documentary Requirements for Retakers
Retakers submit the same documents as first-timers, with the following additions:
During the online application, select "Repeater" under the Examination Type field.
Refresher Course Requirement for Retakers
Under RA 9298 Section 18, if you have failed two (2) complete CPALE sittings, you must complete a refresher course of at least 24 units before you can take the exam again. The 24 units must cover:
- The subjects you failed, plus
- Additional CPALE subjects to reach the 24-unit minimum
This requirement aims to ensure retakers are adequately prepared before their next attempt. For more information, see our guide on CPA refresher course requirements.
Documentary Requirements for Conditional Examinees (Removal Exam)
Under RA 9298 Section 16, if you obtained a rating of 75% or higher in at least four (4) of the six (6) subjects, you received conditional status. To take the removal exam:
Critical deadline: You must pass your removal subject(s) within two (2) years from your original exam date. If you exceed this deadline, you lose all credits and must retake all six subjects.
For a deeper guide, see our article on conditional passing and removal exams.
Application Process: Step-by-Step
Step 1: Create or Log In to Your PRC LERIS Account
Visit online.prc.gov.ph and create an account (or log in if you already have one). Complete your profile with accurate personal information.
Step 2: File Your Application Online
- Navigate to Examination Services > Apply for Examination
- Select Certified Public Accountant as the examination type
- Choose your preferred testing center (NCR, Cebu, Davao, etc.)
- Select your status: First-timer, Repeater, or Conditional
- Upload required documents in the specified format
Step 3: Pay the Examination Fee
Pay the ₱900 examination fee through the available payment channels (over-the-counter at authorized banks, online payment, or e-wallets as specified by PRC).
Step 4: Set Your Appointment
Book an appointment at your nearest PRC office for document verification and biometrics capture. Appointments are mandatory — walk-in applications are generally not accepted (with exceptions for senior citizens, PWDs, and pregnant women).
Step 5: Visit PRC on Your Appointment Date
Bring all original documents plus photocopies. PRC staff will verify your documents, capture your biometrics (photo, signature, fingerprint), and issue your Notice of Admission (NOA) upon approval.
For the complete walkthrough with screenshots, see our PRC online application guide.
Key Filing Dates for 2026
File early. PRC filing slots fill up quickly. Applying in the first few weeks gives you the best appointment options and lets you focus entirely on your review schedule.
CPA Board Exam Structure at a Glance
Per BOA Resolution No. 30, Series of 2022, the CPALE is structured as follows:
Total: 450 MCQs over 3 days | Passing score: General average of 75%, no subject below 65%
For detailed subject coverage, see our CPALE coverage and scope guide.
Common Mistakes to Avoid
- Submitting a TOR without the "For Board Examination Purposes" remark — This is the most common reason for rejected applications
- Using an expired NBI Clearance — Ensure it is valid on exam day, not just on filing day
- Filing too late — Last-minute filers often get inconvenient appointment dates or testing center assignments
- Forgetting the Marriage Certificate — Married women who changed their surname must submit this
- Not checking your LERIS account — PRC may post updates, schedule changes, or additional requirements through the portal
Frequently Asked Questions
Can I take the CPA board exam if I graduated from a non-BSA program?
No. Under RA 9298, only BSA degree holders are eligible. However, you can enroll in a bridging program to earn a BSA degree and then sit for the exam.
Is there an age limit for the CPA board exam?
No. There is no age limit or maximum number of attempts for the CPALE. However, after two failed complete sittings, you must complete a 24-unit refresher course before retaking.
Can I take the exam if I have a foreign accounting degree?
Foreign graduates must first have their credentials evaluated by CHED and obtain the equivalent of a BSA degree recognition. Additional requirements may apply per PRC and BOA rules.
How long is the CPA board exam valid?
Once you pass and obtain your CPA license, it is valid for three (3) years. Renewal requires completion of Continuing Professional Development (CPD) units.
Do I need to take all six subjects at once?
First-timers and complete retakers must take all six subjects. Conditional examinees only take the subject(s) they failed, within the two-year window.
How much does it cost in total to take the CPA board exam?
Beyond the ₱900 PRC exam fee, consider costs for NBI clearance, TOR fees, photos, and review materials. For a detailed cost analysis, see our complete CPA cost breakdown.
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