One of the most common questions from CPA board exam takers is: "How should I divide my time among the 6 subjects?" This guide provides realistic, battle-tested study schedules based on the official exam structure.
Understanding the Exam Structure
Per BOA Resolution No. 30, Series of 2022, the CPALE is conducted over 3 days:
Total: 450 MCQs over 3 days (18 hours of examination)
Note: RFBT has the most questions (100 MCQs) among all subjects, reflecting its broad coverage of business laws.
Passing Requirements
Per RA 9298 (Philippine Accountancy Act of 2004):
- General weighted average: 75% or higher
- Per subject minimum: 65%
- Conditional status: Pass 4+ subjects with 75%+ but fail overall? You have 2 years to retake failed subjects
The 6-Month Study Schedule
Ideal for working professionals or those who want thorough preparation.
Month 1-2: Foundation Subjects
Focus: FAR and MAS (these form the foundation for other subjects)
Daily schedule: 3-4 hours
- 1.5 hours FAR theory + practice
- 1.5 hours MAS theory + practice
- 30 min review of previous day's material
Month 3: AFAR and Auditing
Focus: Build on FAR knowledge with AFAR; start audit theory
Month 4: Taxation and RFBT
Focus: Law-heavy subjects that require memorization
Month 5: Deep Review + Weak Areas
- Week 17-18: Review FAR, AFAR, MAS
- Week 19-20: Review Auditing, Taxation, RFBT
- Focus extra time on your weakest 2 subjects
Month 6: Intensive Practice
- Week 21-22: Full mock exams (simulate actual exam conditions)
- Week 23-24: Final review, light reading, rest before exam
The 3-Month Study Schedule
For full-time reviewers or those with strong accounting background.
Month 1: Cover All Theory
Month 2: Practice + Reinforce
- Morning: Practice questions (2-3 hours)
- Afternoon: Review wrong answers + theory (2-3 hours)
- Evening: Light review or rest
Month 3: Mock Exams + Final Review
- Week 9-10: Full mock exams (3 per week)
- Week 11-12: Review weak areas, rest before exam
Subject-Specific Time Allocation
Based on difficulty, volume, and question count:
Note: RFBT gets slightly more time due to having 100 MCQs compared to 70 for other subjects.
Daily Study Tips
The Pomodoro Technique (Recommended)
- Study for 50 minutes
- Break for 10 minutes
- After 4 cycles, take a 30-minute break
Morning vs. Evening Study
- Morning: Best for learning new concepts (FAR, AFAR theory)
- Evening: Best for practice questions and review
Weekly Review Days
Dedicate every Sunday to:
- Reviewing the week's material
- Taking a mini-quiz on each subject covered
- Planning the next week's topics
Adapting the Schedule
If You're Working Full-Time
- Reduce daily hours to 2-3
- Extend timeline to 8-9 months
- Focus weekends on heavy study sessions
If You're a Retaker
- Spend 70% of time on failed subjects
- Don't neglect passed subjects entirely
- Take more mock exams early
Understanding Conditional Status
Under RA 9298 Section 16, you qualify as a Conditional Passer if you obtain a rating of 75% or higher in at least four (4) of the six (6) subjects.
Important rules for conditional passers:
- You must retake the remaining subject(s) within 2 years from the original examination date
- On retake, you need to pass the remaining subject(s) to complete your CPA licensure
- Failure to pass within the 2-year window means all credits are lost and the entire exam must be retaken
After 2 complete failures: You must complete at least 24 units of accountancy subjects before retaking per RA 9298.
Track Your Progress
Successful examinees track:
- Topics covered vs. remaining
- Practice question accuracy by subject
- Time spent per subject
- Weak areas identified
Our platform provides automated progress tracking across all 6 subjects. Start your free trial to see your personalized study analytics.
Sources
- BOA Resolution No. 30, Series of 2022 - Official syllabi and Table of Specifications
- RA 9298 - Philippine Accountancy Act of 2004 - Passing requirements and conditional status rules
- PRC Exam Schedule 2026 - Official examination dates
These schedules are guidelines. Adjust based on your background, available time, and learning pace. The key is consistency over intensity.