You need to bring your Notice of Admission (NOA), a valid government-issued ID, a PRC-approved non-programmable calculator, No. 2 pencils, and a black ballpoint pen to the CPA board exam. These are non-negotiable — missing any one of them can prevent you from taking the exam.
This guide covers every item you should pack, what is prohibited, and a printable checklist so you walk into the May 2026 CPALE fully prepared.
What Should You Bring to the CPA Board Exam?
Here is the complete list at a glance. Every examinee sitting for the CPALE needs these items on each of the three exam days (May 24-26, 2026). The sections below break down each category in detail.
Required items:
- Notice of Admission (NOA) — printed copy
- Valid government-issued ID (matching your PRC application)
- Official Receipt of examination fees
- PRC-approved non-programmable calculator (one only)
- Two or more sharpened No. 2 pencils
- Black ballpoint pen
- Eraser
- Long brown envelope
- Long transparent or plastic envelope
Recommended items:
- Analog wristwatch (no smartwatches)
- Light jacket or cardigan
- Transparent water bottle
- Small snacks for the break (sealed, to be left outside the exam room)
- Tissues or handkerchief
What Documents and IDs Are Required for the CPALE?
You must present your Notice of Admission and at least one valid government-issued ID to enter the examination room. Without these, you will not be allowed to take the exam regardless of how early you arrive.
Notice of Admission (NOA)
Your NOA is your exam permit. It contains your name, exam schedule, assigned testing center, building, room number, and seat number. Print at least two copies — one to submit and one as your personal backup.
You can download your NOA from the LERIS portal at online.prc.gov.ph once it becomes available (typically one to two weeks before the exam). Check the PRC website and your registered email for the release announcement.
Valid Government-Issued ID
Your ID must match the name on your PRC application exactly. Accepted IDs include:
- Philippine Passport
- Driver's License
- PhilSys National ID
- SSS ID / UMID Card
- Postal ID
- Voter's ID or Voter's Certification
- PRC ID (if you hold another professional license)
Bring at least two valid IDs in case of issues with your primary one. Ensure none are expired and that names match across all documents.
Official Receipt
Keep the Official Receipt of your examination fee payment. Some testing centers may ask for it during verification.
Metered-Stamped Mailing Envelope
PRC has historically required examinees to bring a metered-stamped long window mailing envelope for the mailing of exam results. However, this requirement has been inconsistent in recent exam cycles as results are now released online via LERIS. Check your NOA for specific instructions, as this may no longer apply.
What Calculators Are Allowed in the CPALE?
Only non-programmable, non-graphing scientific calculators approved by the PRC are allowed. You may bring exactly one calculator — no backups, no borrowing, no substitutions during the exam.
PRC-Approved Calculator Models
The PRC maintains an official list of allowable calculators. Here are some of the most commonly used approved models:
Recommended: The Canon F-789SGA and Casio FX-570ES Plus are popular choices because they come with transparent casings, making PRC inspection faster. Both have efficient calculation functions suited for CPA exam computations.
Banned Calculators
The Casio FX-991ES and FX-991ES Plus are explicitly banned under PRC Memorandum Circular No. 2018-01, despite being marketed as non-programmable. The circular cites advanced features that allow automatic sequencing of operations as the reason for the ban.
What Makes a Calculator "Programmable"?
A programmable calculator can store, edit, and execute user-created sequences of operations — essentially running small programs. Features that flag a calculator as programmable include:
- Ability to store text, formulas, or alphanumeric strings
- User-definable function keys
- Programming or coding input modes
- Graphing capabilities
- Wireless or data transfer connectivity
If you are unsure whether your calculator qualifies, check the PRC's official list of allowable calculators or purchase one of the recommended models above.
Calculator Tips
- Test your calculator the night before — make sure it works and the batteries are fresh
- Remove any calculator cover or casing before entering the exam room (covers are not allowed on your desk)
- All calculators will be inspected and reset by room watchers before the exam starts
What Can You Bring Into the Exam Room?
Beyond the required documents and calculator, a few additional items are allowed inside the exam room. PRC typically permits these, but always check your NOA for the specific instructions for your exam cycle.
- No. 2 pencils (at least two, sharpened) — for shading the answer sheet
- Black ballpoint pen — for writing your information on the answer sheet and other forms
- Eraser — for correcting pencil marks on the answer sheet
- Analog wristwatch — for time management (no smartwatches, no digital watches with alarms)
- Long transparent or plastic envelope — for keeping your allowed items organized on your desk
- Long brown envelope — required by PRC for document submission
Outside the exam room (for breaks), you may keep:
- Transparent water bottle
- Pre-packed meals and snacks (sealed)
- Light jacket or cardigan
Water bottles and food are generally not allowed inside the testing room itself. You can access them during the lunch break between AM and PM sessions.
What Items Are Prohibited at the CPALE?
The PRC strictly prohibits certain items. Possession of any prohibited item — even if not in use — can result in cancellation of your examination, suspension from future licensure exams, or both.
Electronic Devices (Strictly Prohibited)
- Cell phones and smartphones — leave them at home, in your vehicle, or with a companion
- Smartwatches and fitness trackers (Apple Watch, Samsung Galaxy Watch, Fitbit, etc.)
- Earphones and earbuds
- Bluetooth devices of any kind
- Tablets, laptops, and portable computers
- Any device capable of storing, retrieving, or transmitting data
Study Materials (Strictly Prohibited)
- Books, textbooks, and reviewers
- Handwritten or printed notes of any kind
- Cheat sheets, formula cards, or coded materials
- Any examination aid not explicitly approved
Other Prohibited Items
- Bags and pouches — backpacks, shoulder bags, handbags, and attache cases must be left outside the exam room
- Programmable calculators — any calculator not on the PRC-approved list
- Large wallets or pouches that could conceal materials
Important: The PRC is not responsible for personal belongings left outside the exam room. Bring only what you need.
Is There a Dress Code for the CPA Board Exam?
Yes. The PRC enforces a strict dress code for all licensure examinations, including the CPALE. You may be denied entry if you do not comply.
For Male Examinees
- Plain white polo shirt with collar, tucked in
- Decent pants or slacks (no shorts, no torn jeans)
- Hair properly groomed and clipped
For Female Examinees
- Plain white blouse or shirt with collar, tucked in
- Decent pants, slacks, or skirt
- Hair properly tied or in a ponytail
General Dress Code Rules
- Clothing must be plain white — no logos, seals, marks, or prints
- No sleeveless tops, sandals, or slippers
- Avoid colored undershirts that may be visible through white fabric
- Bring a light jacket or cardigan — exam rooms are often heavily air-conditioned, and four hours in a cold room affects your concentration
- Wear comfortable, closed shoes — you may wait in line for 30 minutes or more before entering
The plain white attire requirement helps room watchers identify examinees quickly and prevents concealment of unauthorized materials.
What Time Should You Arrive for the CPA Board Exam?
PRC requires examinees to report to their assigned testing center before 7:00 AM. In practice, arriving between 5:30 and 6:00 AM is strongly recommended to account for long lines, security inspection, building and room location, and settling in.
CPALE Exam Day Timeline (May 2026)
Note: Session times may vary per exam cycle. Always check your Notice of Admission (NOA) for the exact schedule.
Three-Day Exam Schedule (May 24-26, 2026)
What Happens During the Lunch Break?
You will leave the exam room and can access your food, water, and personal items stored outside. Use this time to:
- Eat a proper meal — your brain needs fuel for the PM session
- Hydrate — dehydration impairs concentration
- Use the restroom — bathroom breaks during the session are limited and require a room watcher escort, which costs you exam time
- Stay calm — avoid discussing AM session answers with others, as it creates unnecessary anxiety
Late examinees will not be admitted once the examination has started. There are no exceptions. Plan for traffic, parking, and unexpected delays.
Quick Printable Checklist
Screenshot or print this checklist and go through it the night before each exam day.
Documents
- Notice of Admission (NOA) — two printed copies
- Valid government-issued ID (at least two)
- Official Receipt of exam fees
- Metered-stamped long window mailing envelope
Writing Materials
- Two or more sharpened No. 2 pencils
- Black ballpoint pen
- Eraser
Calculator
- ONE PRC-approved non-programmable calculator (fresh batteries, no cover)
Envelopes
- Long brown envelope
- Long transparent or plastic envelope
Clothing
- Plain white polo or blouse with collar
- Decent pants or slacks
- Comfortable closed shoes
- Light jacket or cardigan (for cold exam rooms)
Comfort Items (to be left outside exam room)
- Transparent water bottle
- Pre-packed meals and snacks for the lunch break
- Tissues or handkerchief
The Night Before
- Checked calculator batteries and tested functions
- Verified testing center address and planned your route
- Set multiple alarms (recommended: 4:00 AM)
- Packed everything listed above
- Prepared your white attire
What Are the Best Final Tips for Exam Day?
Preparation is not just about what you bring — it is about how you approach the day. These practical tips come from CPAs who have been through the process.
The day before:
- Visit your testing center if you have not been there before. Know the building, parking situation, and nearby food options.
- Prepare everything the night before. Do not leave packing for the morning.
- Get adequate sleep — aim for at least six to seven hours. Sleep deprivation has a measurable negative effect on recall and problem-solving.
Exam morning:
- Eat a balanced breakfast — protein and complex carbohydrates for sustained energy. Avoid heavy meals that cause drowsiness.
- Arrive early — being rushed increases anxiety and impairs performance.
- Use the restroom before entering the exam room.
During the exam:
- Read instructions carefully before starting each session.
- Manage your time — with 70 MCQs per session (100 for RFBT), pace yourself and do not spend too long on any single item. Check your NOA for exact session duration.
- Answer questions you are confident about first, then return to difficult ones.
- Double-check your answer sheet shading — stray marks or incomplete shading can cause scoring errors.
Mindset:
- Do not study new material on exam day. If you do not know it by now, cramming will only increase anxiety without meaningfully improving your score.
- Do not discuss answers between sessions. It creates doubt and you cannot change what you have already submitted.
- Trust your preparation. Months of review have prepared you for this moment.
For more on structuring your final review period, see our guides on building a study schedule and how to pass the CPA board exam on your first try. If you are in your final 30 days, our last-minute review guide covers exactly what to prioritize.
Need more help preparing? CPA Review PH offers 5,300+ practice questions, AI-powered tutoring, and mock exams for all 6 CPALE subjects. Our adaptive learning system identifies your weak areas so you can focus your limited study time where it matters most. Start your free trial today.
Sources
- PRC Allowable Calculators - Official PRC list of approved calculators
- PRC Memorandum Circular No. 2018-01 - Ban on Casio FX-991ES models
- PRC List of Requirements - Official documentary requirements
- Professional Regulation Commission - Official PRC website for exam day protocols, general instructions, and announcements
- BOA Resolution No. 30, Series of 2022 - CPA board exam structure and schedule
Last updated: March 2026. Always verify current PRC requirements on your Notice of Admission and the PRC website before exam day.