If you are reading this article, you are likely someone who did not pass the CPA Licensure Examination (CPALE) on your first attempt—or perhaps your second or third. First, take a deep breath. You are not alone, and your journey to becoming a CPA is far from over.
The reality is that most CPALE takers do not pass on their first attempt. With historical passing rates hovering between 20-35%, the majority of successful CPAs you meet today were once in your shoes—staring at disappointing results, questioning their abilities, and wondering whether to try again.
This guide is written specifically for you: the retaker. Not the fresh graduate with textbook knowledge still fresh in their mind, but the examinee who has been through the trenches, knows the pain of failure, and needs a strategic approach to finally cross the finish line.
The Reality: Most CPAs Are Retakers
Let us address the elephant in the room with hard data.
CPALE Passing Rate Statistics
According to data compiled from PRC releases over the past decade:
What this means: In any given CPALE, approximately two-thirds to three-quarters of examinees do not pass. The October 2019 exam recorded a historic low of 14.32%—meaning 85 out of every 100 examinees did not pass.
These are not statistics meant to discourage you. They are meant to normalize your experience. Failing the CPALE does not make you exceptional in a negative way—it makes you part of the majority. What will make you exceptional is how you respond.
Notable Retaker Success Stories
Many of the Philippines' most accomplished CPAs did not pass on their first attempt:
Bea Hernandez (October 2023 Topnotcher, 5th Place) overcame initial failure by completely restructuring her study approach. In interviews with ABS-CBN News, she emphasized that her first failure taught her which study methods did not work for her, allowing her to develop a more effective personalized strategy.
CPA Rowell Tudio, now a successful accounting professional and review mentor, has openly shared his retaker journey on various platforms. His story resonates with many because he not only passed on a subsequent attempt but went on to help other retakers achieve the same success.
These stories share a common thread: failure became a teacher, not a verdict.
Why Retakers Fail (And How You Might Be Different This Time)
Before diving into strategies, you need an honest assessment of what went wrong. Research on CPALE performance and interviews with successful retakers reveal common patterns.
1. Time Management During the Exam
The CPALE is a marathon, not a sprint. Per BOA Resolution No. 30, Series of 2022, you face:
That is 450 questions over three days. Many retakers report spending too much time on difficult questions, leaving insufficient time for questions they could have answered correctly.
Self-Assessment Questions:
- Did you run out of time on any subject?
- Did you leave questions blank or rush through the final portion?
- Did you get stuck on certain questions for too long?
2. Weak Subject Syndrome
The CPALE requires at least 75% overall AND no grade below 65% in any subject. Many examinees have one or two "problem subjects" that drag down their performance.
Common weak subjects and why:
3. Study Method Mismatch
What worked in college may not work for board exam preparation. The CPALE tests application, not just recall. According to BOA Resolution No. 30, the difficulty distribution is:
- Easy (Remembering): 30%
- Moderate (Understanding): 40%
- Difficult (Applying): 30%
This means 70% of questions require more than memorization. If your study method consisted primarily of reading and highlighting, you likely struggled with application questions.
4. Burnout and Mental Exhaustion
Review periods lasting 6-12 months take a psychological toll. Many retakers report that by exam day, they were mentally exhausted before the first question appeared. A 2025 study found that 97% of students preparing for high-stakes examinations experienced some level of burnout.
5. Exam Day Factors
Sometimes failure has less to do with knowledge and more to do with circumstances:
- Insufficient sleep the nights before
- Anxiety affecting concentration
- Physical illness during the exam
- Unfamiliar testing center environment
- Personal or family emergencies
The Retaker's Strategic Framework
Now that you understand what might have gone wrong, here is a systematic approach to succeeding on your next attempt.
Phase 1: Honest Post-Mortem Analysis (1-2 Weeks)
Before opening a single reviewer, conduct a thorough analysis of your previous attempt.
Step 1: Reconstruct Your Performance
While PRC does not release item-by-item results, you received percentage scores per subject. Create a table:
Step 2: Identify Patterns
- Which subjects were significantly below 75%?
- Were your weak subjects those you "knew" were weak, or were there surprises?
- Did your actual performance match your mock exam performance?
Step 3: Review Your Study Approach
Answer honestly:
- How many hours did you actually study (not just sit with books open)?
- What was your primary study method?
- How many full mock exams did you complete under timed conditions?
- What resources did you use?
Phase 2: Targeted Study Plan (3-6 Months Before Exam)
The key difference between retakers who pass and those who do not is strategy refinement.
For Full Retakers (Failed 3+ Subjects or Did Not Qualify for Conditional):
Month 1-2: Foundation Rebuilding
- Focus on your two weakest subjects
- Use different materials than your first attempt
- Practice application-based questions, not just reading
Month 3-4: Second Tier Subjects
- Shift focus to your moderate subjects
- Continue maintenance review of weak subjects
- Begin timed practice sessions
Month 5-6: Integration and Mock Exams
- Weekly full mock exams under exam conditions
- Focus on your strongest subjects (do not neglect them)
- Intensive review of commonly tested topics
For Conditional Retakers (Failed 1-2 Subjects):
You have a significant advantage: focused preparation on fewer subjects. Per RA 9298, you have a 2-year window to complete your removal exam.
Strategy:
- Dedicate 100% of study time to your failed subject(s)
- Take the next available exam (typically 5-6 months away) while material is fresh
- Use multiple resources to gain different perspectives on problem topics
- Complete at least 1,000+ practice questions in your failed subject(s)
Phase 3: Change What Did Not Work
If you used the same approach and expect different results, you are setting yourself up for disappointment.
Study Method Upgrades:
Consider AI-Assisted Learning:
Modern review tools, including platforms like CPA Review PH, use AI tutors that adapt to your learning patterns. Unlike static reviewers, AI can:
- Identify your specific weak areas through practice question analysis
- Provide personalized explanations for concepts you struggle with
- Adjust difficulty based on your progress
- Offer unlimited practice with instant feedback
Phase 4: Subject-Specific Strategies for Retakers
Financial Accounting and Reporting (FAR)
FAR covers the broadest range of standards. Common retaker mistakes include neglecting updated PFRS changes.
Strategy:
- Master the conceptual framework first—it guides everything else
- Focus on recognition, measurement, and disclosure requirements
- Practice journal entries until they are automatic
- Stay updated on PFRS amendments (the exam reflects current standards)
- Allocate more time to business combinations and consolidation
Advanced Financial Accounting and Reporting (AFAR)
AFAR trips up many because it requires integrating FAR knowledge with specialized topics.
Strategy:
- Master partnership accounting (formation, operations, liquidation)
- Government accounting under PPSAS is high-yield
- Focus on home office/branch accounting mechanics
- Practice construction contract scenarios repeatedly
Management Advisory Services (MAS)
MAS is formula-heavy but also conceptual. Many retakers struggle with application under time pressure.
Strategy:
- Create formula sheets and review them daily
- Understand when to use each formula, not just how
- Practice CVP analysis, budgeting, and variance analysis extensively
- Study decision-making problems (special order, make or buy)
Auditing
Auditing requires mastery of PSA and conceptual understanding of the audit process.
Strategy:
- Understand the flow of an audit engagement
- Master report modifications—heavily tested
- Focus on audit procedures and evidence
- Study internal control and risk assessment
Taxation
Taxation has undergone significant changes with TRAIN Law, CREATE, and subsequent amendments.
Strategy:
- Use updated materials reflecting current tax laws
- Master income taxation computations
- Focus on transfer taxes (estate and donor's tax)
- Practice VAT and percentage tax scenarios
Regulatory Framework for Business Transactions (RFBT)
RFBT covers the broadest range of laws and has 100 questions (vs. 70 for other subjects).
Strategy:
- Prioritize high-yield topics: Obligations and Contracts, Corporation Code
- Use mnemonics for memorization-heavy areas
- Practice legal reasoning questions
- Do not neglect business law fundamentals
Mindset and Mental Health for Retakers
The psychological dimension of retaking cannot be overstated. Research consistently shows that mindset affects performance.
Overcoming Shame and Self-Doubt
Failing a board exam in the Philippines often carries social stigma. You may face questions from family, comparisons to batchmates who passed, and internal shame.
Reframe Your Narrative:
- Failure is data, not identity
- Each attempt teaches you something new
- Persistence is a professional skill you are developing
- The CPA license does not have a footnote indicating which attempt you passed on
Managing Family and Social Pressure
Practical Tips:
- Set boundaries on discussions about the exam
- Communicate your study schedule to family
- Ask for support in specific ways (quiet time, encouragement)
- Connect with other retakers who understand your experience
Preventing Burnout (Again)
If burnout contributed to your previous failure, prevention is critical.
Key Strategies:
- Schedule rest days—your brain consolidates learning during downtime
- Exercise regularly (even 20-minute walks help)
- Maintain social connections
- Get 7-8 hours of sleep consistently
- Take breaks using the Pomodoro technique (25 minutes study, 5 minutes rest)
Exam Day Anxiety Management
The Week Before:
- Taper study intensity; do not cram
- Prepare all materials and logistics
- Visit the testing center if unfamiliar
The Night Before:
- Light review only
- Pack everything needed
- Sleep at your regular time
During the Exam:
- Use breathing techniques if anxiety rises (box breathing: inhale 4 counts, hold 4, exhale 4, hold 4)
- Skip difficult questions and return later
- Trust your preparation
Conditional vs. Full Retake: Strategic Considerations
If You Are a Conditional Examinee
Under RA 9298 (Philippine Accountancy Act), conditional examinees passed at least four subjects with 75%+ but failed one or two subjects.
Advantages:
- Focused preparation on 1-2 subjects
- Credits for passed subjects preserved for 2 years
- Shorter review period needed
Critical Warning: Your 2-year window is absolute. If you do not pass your removal subject(s) within two years from your original exam date, you lose all credits and must retake all six subjects.
Recommended Timeline:
- Take the immediate next exam cycle (5-6 months away)
- This preserves a safety net if you need another attempt
- Keep material fresh rather than letting knowledge decay
If You Must Retake All Six Subjects
When this happens:
- Failed more than two subjects
- Any subject below 65% (automatic disqualification from conditional)
- Missed the 2-year conditional window
Strategy Shift:
- This is essentially a fresh start—use it wisely
- Change what did not work the first time
- Consider the timing of your attempt (May vs. October)
The Two-Failure Rule
Per PRC regulations, candidates who fail two complete CPA examinations must complete 24 units of refresher courses from a BOA-accredited institution before their next attempt.
Planning Ahead:
- A conditional exam plus its removal counts as one complete examination
- Track your attempt count carefully
- If facing your second failure, consider the refresher requirement in your timeline
Timeline Recommendations for Retakers
For October 2026 CPALE (If You Failed May 2026)
June-July 2026: Post-Mortem and Reset
- Analyze previous performance
- Rest and recover mentally
- Plan new approach
August-September 2026: Intensive Review
- Focus on weak subjects
- Weekly mock exams
- Final preparations
October 2026: Exam
For May 2027 CPALE (If You Failed October 2026)
November-December 2026: Analysis and Recovery
- Process the failure
- Identify specific gaps
- Gather new resources if needed
January-February 2027: Foundation Building
- Rebuild weak areas
- New study methods
- Practice questions daily
March-April 2027: Integration
- Full mock exams
- Time management practice
- Mental preparation
May 2027: Exam
For Those Needing a Longer Break
There is no shame in taking a full year or more between attempts if you need to:
- Work and save money for review
- Address mental health concerns
- Handle personal obligations
Your CPA license will be just as valid whether you pass in 2026 or 2028.
Practical Resources for Retakers
PRC Requirements for Re-Taking
Per current PRC guidelines, retakers must:
- File application through LERIS (Licensure Examination and Registration Information System)
- Submit valid ID and previous exam documentation
- Pay examination fees
- Apply within the filing period (typically 2-3 months before exam)
For conditional examinees, indicate your conditional status and specify subjects for removal.
Study Resource Recommendations
Do not use the same single reviewer that failed you.
Consider combining:
- Your previous reviewer (for familiar structure)
- A different reviewer for alternative explanations
- Practice question banks (at least 3,000-5,000 questions total)
- AI-powered tutoring for personalized feedback
- PSA, PFRS, and law compilations for primary source reference
Support Communities
Connect with fellow retakers through:
- CPALE reviewer Facebook groups
- Reddit r/Philippines accounting threads
- JPIA chapter alumni networks
- Review center batch group chats
Conclusion: Your CPA License Is Still Waiting for You
The path to becoming a CPA is rarely a straight line. The data is clear: most CPAs did not pass on their first attempt. What separates those who eventually pass from those who give up is not superior intelligence—it is strategic persistence.
Every retake is an opportunity to refine your approach. You now know what the exam feels like. You know your weak subjects. You know what study methods did not work for you. This is valuable information that first-time takers do not have.
The CPAs who will be licensed in May or October 2026 include people who failed once, twice, three times, or more. Your name can be on that list—not because you got lucky, but because you learned, adapted, and persisted.
Do not let a failed exam define your career. Let your response to it define your character.
Ready to Prepare Differently This Time?
CPA Review PH offers AI-powered tools specifically designed for the challenges retakers face:
- Adaptive AI Tutor: Identifies your personal weak areas and provides customized explanations
- Practice Question Bank: Thousands of questions aligned with BOA Resolution No. 30 specifications
- Mock Exams: Full 3-day format simulations with detailed analytics
- Progress Tracking: See exactly where you are improving and where you need more work
Whether you are preparing for a removal exam or a complete retake, our platform adapts to your specific needs.
Start Your Free Trial and experience how personalized, AI-assisted review can make the difference on your next attempt.
Sources
- Republic Act No. 9298 (Philippine Accountancy Act of 2004)
- BOA Resolution No. 30 Series of 2022 - Table of Specifications
- PRC Official Website - Examination Results
- PRC Licensure Examination Requirements
- PICPA Philippine Accountancy Act Resources
- Rappler - CPA Board Exam Results Coverage
- Inquirer News - CPALE Passers Announcements
- Business Mirror - Trends in the Philippines' CPA Licensure Examinations
- 1taker - CPA Board Exam Guide
- Strategies to Combat Burnout During Intense Studying - ScienceDirect
Last updated: February 2026. Content verified against RA 9298 and current PRC regulations.