If you have taken the CPALE twice and did not pass, you are not alone — and your CPA journey is far from over. However, before you can retake the exam a third time, there is an important requirement you need to fulfill: the CPA Refresher Course.
This guide explains everything about the refresher course requirement, from when it kicks in to where you can enroll and how to submit your completion certificate to PRC.
When Is a Refresher Course Required?
Per BOA Resolution No. 46, Series of 2020, a refresher course is mandatory after failing two (2) complete CPA Licensure Examinations (CPALE).
Important Clarifications
- "Two complete examinations" means two full CPALE sittings (all 6 subjects), not two individual subject failures.
- Conditional/removal examinations are not counted as "complete examinations" for this purpose. If you were a conditional passer and failed your removal exam, that does not count as a complete examination failure.
- This requirement applies regardless of how close you were to passing.
Already a retaker? Read our comprehensive CPA Board Exam Retaker Guide for study strategies specific to your situation.
What Does the Refresher Course Cover?
The refresher course is designed to ensure retakers have adequate preparation before their next attempt. Here is what it involves:
Course Structure
What You Will Study
The refresher course follows the same subject coverage as the CPALE itself:
- FAR — Financial Accounting and Reporting
- AFAR — Advanced Financial Accounting and Reporting
- MAS — Management Advisory Services
- Auditing — Auditing Theory and Practice
- Taxation — Tax laws and regulations
- RFBT — Regulatory Framework for Business Transactions
You must enroll in and pass subjects where you previously failed. For a breakdown of what each subject covers, see our CPALE Coverage and Scope guide.
Assessment Requirements
The course is not just attendance-based. You must demonstrate competency through:
- Modular tests — periodic assessments throughout the course
- Simulation test — at least one full mock CPALE exam under timed conditions
- 70% overall average — you must achieve at least 70% across all subjects to receive the completion certificate
This means the refresher course itself requires genuine study and preparation, not just enrollment.
Where to Enroll: Accredited Schools
Only BOA-accredited institutions can offer the CPA refresher course. Not every school with a BS Accountancy program is accredited for this purpose.
Accreditation Criteria for Schools
To be accredited to offer refresher courses, a school must:
- Be recognized by CHED to offer a BS Accountancy degree
- Have achieved an average national CPALE passing rate of at least 10% over the last 5 years
- Have had at least 10 examinees in the CPALE in the last 5 years
Known Accredited Schools
For the complete and current list, check the PRC official list of accredited schools or contact PRC directly. New schools may have been accredited since the last published list.
Choosing a School
Consider these factors when selecting where to enroll:
- Location and accessibility — can you attend regularly?
- Schedule format — some schools offer weekend or evening classes for working professionals
- Online options — some accredited schools now offer online or hybrid refresher courses
- Cost — fees vary significantly by institution
- Support services — tutoring, practice exams, study materials included?
How Much Does It Cost?
Refresher course fees vary by institution. Based on available data:
Note: These are estimates. Contact your chosen school directly for current 2026 rates. Some schools offer installment payment options.
Budgeting Tip
Factor in the refresher course cost alongside your overall CPA exam preparation budget. If you are also enrolling in a review center, some review centers have partnerships with accredited schools that may offer bundled pricing.
Enrollment Requirements
When enrolling in a refresher course, typically prepare:
Contact your chosen school in advance to confirm their specific enrollment requirements, as these may vary.
How to Submit Completion to PRC
After completing the refresher course and achieving the required 70% average, here is how to use your certificate for your next CPALE application:
Step 1: Obtain Your Refresher Course TOR
The accredited school will issue a Transcript of Records (TOR) upon successful completion. This TOR must be:
- Original copy (not a photocopy)
- Subscribed and sworn to by the School Registrar or authorized official
- Shows credited units per subject completed
- Duly authenticated and signed by school approving authorities
Step 2: Include TOR in Your CPALE Application
When filing your next CPALE application through PRC:
- Complete the standard CPALE application process
- Include the original refresher course TOR with your documentary requirements
- PRC's Application Division will verify the school's accreditation against the official BOA list
Step 3: Bring TOR on Exam Day
Keep a copy of your refresher course TOR accessible, as PRC examination supervisors may request to verify it.
Important: Certificate Validity
Your refresher course certificate is valid for 2 years and covers up to 2 exam attempts. Plan your application timeline accordingly:
If your certificate expires before you pass, you will need to complete another refresher course.
Making the Most of Your Refresher Course
The refresher course is not just a requirement to check off — it is an opportunity to genuinely strengthen your weak areas. Here is how to maximize it:
1. Analyze Your Previous Results
Before starting the course, review your CPALE ratings from both attempts:
- Which subjects consistently scored below 75%?
- Which subjects improved between attempts and which declined?
- Were there specific topic areas that pulled your scores down?
2. Treat It Like a Structured Review
The refresher course provides structured study with assessments — essentially a built-in review program. Take it seriously:
- Attend all sessions and complete all requirements
- Do not just aim for 70% — aim for 80%+ to build a stronger foundation
- Use the simulation test as a genuine mock exam experience
3. Supplement with Additional Practice
The 24 credit units of the refresher course are a foundation, not the entirety of your preparation:
- Continue daily practice with exam-style questions
- Use our platform for AI-powered tutoring that adapts to your specific weak areas
- Review the latest standards and law updates that may not have been covered in your earlier attempts
4. Address What Went Wrong
Two failed attempts usually point to specific issues. Common ones include:
- Time management — not finishing all questions
- Conceptual gaps — misunderstanding core principles
- Test anxiety — knowing the material but choking under pressure
- Outdated knowledge — standards and laws change between attempts
Read our retaker guide for specific strategies to address these issues.
Frequently Asked Questions
Does a conditional/removal exam count as one of the two failures? No. Only complete CPALE examinations (all 6 subjects) count toward the two-failure threshold that triggers the refresher course requirement.
Can I take the refresher course while working? Yes. Many accredited schools offer weekend, evening, or online/hybrid schedules designed for working professionals.
What if I fail the refresher course itself? You would need to re-enroll or complete additional requirements as determined by the school. You cannot file a CPALE application without the completion certificate showing a 70% average.
Can I choose which school to enroll in? Yes, as long as the school is BOA-accredited for offering refresher courses. You can enroll in any accredited school regardless of where you obtained your BS Accountancy degree.
Is there any exemption from the refresher course? Based on BOA Resolution No. 46, the requirement is mandatory for all candidates who have failed two complete CPALEs. No documented exemptions or waivers have been published. Contact PRC-BOA directly if you believe you have exceptional circumstances.
How long does the refresher course take to complete? Duration varies by school and schedule format (full-time, part-time, weekend). Some programs can be completed in as little as 2-3 months, while others may take 4-6 months if taken part-time.
Your Third Attempt Can Be Your Last
Failing twice does not define your CPA journey — many successful CPAs passed on their third or even fourth attempt. The refresher course requirement exists to help you build a stronger foundation, not to discourage you.
For inspiring stories from CPAs who passed after multiple attempts, read our success stories collection.
Our platform provides daily AI-powered practice that adapts to your weaknesses, helping you supplement your refresher course with targeted preparation where it matters most.
Start your free trial and make your next attempt your best one yet.
Sources
- BOA Resolution No. 46, Series of 2020 — Governing resolution for CPA refresher course requirements
- PRC Official List of Accredited Schools — Schools qualified to offer refresher courses
- PRC Revised Guidelines for Licensure Examination Applications — Application procedures
- RA 9298 — Philippine Accountancy Act of 2004 — Enabling law
Last updated: February 2026. Requirements may change. Verify current requirements with PRC-BOA and your chosen accredited school before enrolling.