The May 2026 CPA Licensure Examination (CPALE) is fast approaching. Whether you are a first-time taker or a retaker, having a clear understanding of the schedule, requirements, and application process is essential to avoid last-minute stress. This guide covers everything you need to know about the May 2026 CPALE.
May 2026 CPALE Exam Schedule
Per the PRC 2026 Schedule of Examinations, the May 2026 CPALE is scheduled as follows:
Total: 450 MCQs over 3 days | Passing Score: 75% overall, no subject below 65%
The exam structure follows BOA Resolution No. 30, Series of 2022, which reorganized the CPALE from the previous format.
Tip: MAS and Auditing on Day 1 is a tough opener. If you are still building your study schedule, plan your review calendar around these dates.
Key Dates to Remember
*Estimated based on PRC's recent pattern of releasing CPALE results within 5 working days after the last exam day. PRC does not pre-announce a fixed results date.
File early. PRC offices operate on an appointment basis, and slots fill up fast as the deadline approaches. Filing in February or early March gives you the best selection of appointment dates and lets you focus entirely on review.
Testing Center Locations
The May 2026 CPALE will be administered in the following PRC testing centers nationwide:
- NCR (Metro Manila)
- Baguio
- Butuan
- Cagayan de Oro
- Cebu
- Davao
- Iloilo
- Koronadal
- Legazpi
- Lucena
- Pagadian
- Pampanga
- Rosales
- Tacloban
- Tuguegarao
- Zamboanga
Provincial Examinees: If you are taking the exam outside NCR, verify with your local PRC office that the CPA exam is being administered at your preferred center. Some smaller centers may not host every board exam.
Documentary Requirements
For First-Time Takers
Prepare these documents before your PRC appointment:
Important Notes on TOR:
- Your school must be a CHED-accredited institution offering BS Accountancy
- Contact your university registrar well in advance — TOR processing can take 2-4 weeks at some schools
- Ensure the "For Board Examination Purposes" remark is included, as PRC may reject TORs without it
For Retakers
Retakers submit the same documents plus:
For Conditional/Removal Examinees
If you are a conditional passer taking a removal exam, you only need to submit for the subjects you are retaking. Your filing fee is also reduced.
Application Fees
For a full breakdown of all costs involved in becoming a CPA, see our CPA Cost Breakdown guide.
Step-by-Step Application Process
Step 1: Create a LERIS Account
Visit online.prc.gov.ph and register for an account on PRC's Licensure Examinations and Registration Information System (LERIS).
- Use a valid email address (you will receive a verification code)
- Use an active mobile number (for SMS verification)
- Save your login credentials — you will need them to check results later
Step 2: Complete Your Online Profile
After logging in, go to the Profile tab and fill in:
- Personal information (full name must match PSA birth certificate exactly)
- Contact details
- Educational background (school, degree, graduation date)
- Employment history (if applicable)
Fields marked with red asterisks are required. Double-check all entries — mismatches between your online profile and submitted documents can delay your application.
Step 3: Upload Your Photo
Upload a 2x2 photo in .jpg format with:
- White background
- Formal attire
- Recent (taken within the last 6 months)
Step 4: Submit Online Application
Navigate to the examination application section, select Certified Public Accountant as your exam, and choose the May 2026 schedule. Review all information before submitting.
Step 5: Print Application Form
After successful online submission, print your accomplished application form. You will bring this to your PRC appointment.
Step 6: Schedule a PRC Appointment
Book an appointment at your preferred PRC regional office through the LERIS portal. Available offices:
- PRC Central Office (Manila)
- PRC Regional Offices nationwide
Pro Tip: Schedule your appointment as early as possible. Walk-in applications are generally not accepted.
Step 7: Submit Documents In-Person
On your appointment date, bring:
- Printed application form
- All original documentary requirements
- Photocopies of each document
- Application fee (exact amount is helpful)
Step 8: Receive Your Notice of Admission (NOA)
After successful verification, PRC will issue your Notice of Admission. This document contains:
- Your room assignment information
- Exam schedule confirmation
- Reminders about exam day policies
Keep your NOA safe — you will need it on exam day. Room assignments are also posted on the PRC website days before the exam.
What to Do After Filing
With your application filed, you can focus entirely on review. Here are some next steps:
- Finalize your study plan — See our 3-month and 6-month study schedule guide
- Know what to bring on exam day — Read our exam day checklist
- Practice with timed mock exams — Simulate the real exam experience on our platform
- Take care of your mental health — Review season is stressful. Read our mental health tips for reviewees
October 2026 Schedule (For Reference)
If you are planning for the October cycle instead:
The same documentary requirements, fees, and application process apply.
Frequently Asked Questions
How early should I file my application? File within the first 2-3 weeks of the filing period (February 6 - early March). This ensures you get your preferred PRC appointment slot and avoids the rush near the April 10 deadline.
Can I file at any PRC office? You can file at any PRC regional office, not just the one nearest to you. However, you must take the exam at the testing center indicated in your Notice of Admission.
What happens if I miss the filing deadline? Unfortunately, PRC strictly enforces filing deadlines. If you miss April 10, you will need to wait for the October 2026 cycle.
Do I need to be a fresh graduate to take the CPALE? No. There is no time limit from graduation to taking the exam for first-time takers. However, retakers who have failed two complete examinations must complete at least 24 units of refresher courses before retaking (per RA 9298 Section 18 and BOA Resolution No. 46, S. 2020).
Can I change my testing center after filing? Generally, no. Choose your preferred testing center carefully during application. Contact PRC directly if you have exceptional circumstances.
Start Your Review Today
The May 2026 CPALE is just over 3 months away. If you have not started reviewing yet, every day counts. Our AI-powered platform provides personalized tutoring, practice questions for all 6 CPALE subjects, and timed mock exams that simulate the actual board exam experience.
Start your free trial and make the most of your remaining review time.
Sources
- PRC 2026 Schedule of Examinations - Official exam dates and filing periods
- PRC Online Application for Licensure Exam - Application process overview
- LERIS Portal - Online application system
- BOA Resolution No. 30, Series of 2022 - CPALE exam structure and subjects
- BOA Resolution No. 46, Series of 2020 - Refresher course requirements for retakers
- Board of Accountancy - Regulatory body for CPA examinations
Last updated: February 2026. Verify all dates and requirements with PRC before filing.