Renewing your CPA license in the Philippines means renewing your PRC Professional Identification Card (PIC) every three years, on or before your birth month, and meeting the Continuing Professional Development (CPD) requirement. The renewal fee is ₱450 for three years, and you can do most of it online through the PRC's LERIS portal. The one thing that trips up most CPAs is CPD — so this guide covers exactly how it works, including the latest news.
Latest update (June 2026): The PRC has extended acceptance of the CPD Undertaking for PIC renewal until December 31, 2026 (per PRC Resolution No. 2200, s. 2026, signed June 22 and posted June 23, 2026). If you can't complete your CPD units before renewing, you can still renew now by signing an undertaking to complete them in your next compliance period. See the section on the CPD undertaking below.
This is a practical, evergreen guide to CPA license renewal. The renewal mechanics rarely change; the CPD rules have been in a long transition. We flag what's settled and what you should confirm directly with the PRC before you renew.
Quick answer: what CPA renewal involves
| Item | Detail |
|---|---|
| What you renew | PRC Professional Identification Card (PIC) |
| How often | Every 3 years |
| When it expires | On your birth date (renew within your birth month to avoid surcharge) |
| Fee | ₱150/year — ₱450 for 3 years (+₱30 surcharge if renewed >20 days after your birth month) |
| CPD requirement | CPD units, or sign a CPD undertaking (accepted until Dec 31, 2026) |
| Where | Online via LERIS (online.prc.gov.ph), then claim at your chosen PRC office |
Not a CPA yet? This guide is for licensed CPAs renewing their PRC ID. If you're still preparing for the board exam, start with our free 7-day trial and practice all six subjects, or read what to do after passing the CPA board exam.
How often do you renew your CPA license?
Your PRC ID is valid for three years and expires on your birthday. You can renew it up to one year before it expires, and you should aim to renew within your birth month — renewing more than 20 days after your birth month adds a ₱30 surcharge.
A common point of confusion: your PRC ID expiry is not tied to a fixed national date. It's tied to your birthday, three years from your last renewal. Check the expiry printed on your current card.
Note: A bill to extend PRC ID validity from three years to five years (House Bill 8876) passed the House on final reading in May 2026, but it is not yet law — it still needs Senate approval and the President's signature before it can take effect. Until then, the three-year cycle still applies. Confirm the current rule on the PRC website before you renew.
Renewal fees for CPAs
CPAs hold a baccalaureate-degree profession, so the standard renewal fee is:
| Item | Amount |
|---|---|
| Annual registration fee | ₱150 per year |
| 3-year renewal total | ₱450 |
| Late surcharge | +₱30 (if renewed more than 20 days after your birth month) |
You may also pay small amounts for delivery (if you opt for courier instead of pickup) and any processing fees the portal shows at checkout. Always confirm the exact total in LERIS before paying.
The CPD requirement, explained simply
This is where most CPAs get stuck, so let's separate two things that are easy to confuse:
- CPD for renewing your PRC ID — a lighter, transitional requirement.
- CPD for BOA accreditation (to practice public accountancy / sign audit reports) — the full 120 units, a separate and more demanding track.
For renewing your PRC ID, the PRC has applied what it calls "maximum flexibility" during the CPD transition period, allowing CPAs to renew with a reduced number of CPD units (as few as 15 units have been accepted) — or, if you can't complete them, to sign a CPD undertaking instead.
Important — verify the current unit count. The PRC has signalled that the reduced renewal requirement will step up over time toward fuller compliance. Because the exact figure has changed across advisories, always confirm the current CPD unit requirement for renewal on the PRC website or with the CPD Division ([email protected]) before you renew. Don't rely on a number you saw in an old post — including this one.
For the full breakdown of 15 vs 120 units — what each is for, and how to earn units — see our dedicated guide: CPD units for CPAs explained.
Some CPAs are exempt from CPD for renewal during the transition — notably those working overseas (while abroad) and the newly licensed in their first renewal cycle. The CPD units guide covers the exemptions in full; confirm your status with the PRC if either may apply to you.
The CPD undertaking: renew now, comply later
If you can't complete your CPD units before your renewal deadline, the PRC lets you renew anyway by executing a CPD Undertaking — a signed commitment to complete the required units in your next compliance period.
Two things to understand clearly:
- It is not a waiver. You still owe the CPD units; you're just deferring them to the next cycle. Skipping them creates a backlog.
- It has a deadline. Acceptance of the undertaking has been extended several times. Under PRC Resolution No. 2200, s. 2026, it is accepted until December 31, 2026 — a runway ahead of new CPD Program guidelines that PRC has signalled will take effect around January 2027. After the undertaking window closes, you'll need to present actual CPD certificates to renew.
If you have time before your birth month, the cleaner path is to earn the units now rather than carry an undertaking. Many accredited providers (PICPA chapters, firms, and online platforms) offer enough units to cover a renewal in a single weekend.
The renewal process at a glance
The renewal itself is straightforward and largely online through LERIS (online.prc.gov.ph):
- Log in to LERIS and update your personal details if anything has changed.
- Choose Select Transaction → Renewal, then enter your profession (Certified Public Accountant) and PRC license number.
- Pick the PRC office where you'll claim your new card and book an appointment (no walk-ins).
- Pay the renewal fee online and keep your reference/confirmation.
- Claim your PIC on your appointment date — and bring your CPD certificates (or your signed CPD undertaking) plus a valid ID.
For the full click-by-click walkthrough, requirements, and photo specs, see how to renew your PRC ID online.
Renewal vs. BOA accreditation: don't mix them up
Renewing your PRC ID keeps your license active. It does not authorize you to practice public accountancy. To sign audit reports and offer attestation services to the public, you need separate BOA accreditation — which requires three years of meaningful experience and the full 120 CPD units. If that's your path, read our BOA accreditation guide for public practice. If you're going into tax practice, see the BIR accreditation guide for tax practitioners.
Common mistakes CPAs make at renewal
- Waiting past the birth month and eating the ₱30 surcharge unnecessarily.
- Assuming the undertaking erases CPD — it only defers it.
- Confusing the 15-unit renewal requirement with the 120-unit accreditation requirement.
- Relying on an outdated unit count from a blog or Facebook post instead of the current PRC advisory.
- Booking a PRC appointment without CPD certificates ready to present at claiming.
The bottom line
Renewing your CPA license is mostly routine: ₱450, every three years, on or before your birth month, done through LERIS. The only moving part is CPD — and right now the PRC is being flexible, accepting the CPD undertaking until December 31, 2026. Use that window to either complete your units or sign the undertaking, and confirm the current unit requirement directly with the PRC before you renew.
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This guide is for general information and reflects PRC rules as of June 2026. CPD and renewal requirements change through PRC and BOA resolutions — always confirm current rules at prc.gov.ph or with the CPD Division ([email protected]) before renewing.