The May 2026 CPA Licensure Examination (CPALE) is fast approaching. Whether you are a first-time taker, a retaker, or a conditional examinee taking a removal exam, 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
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.
Passing Score and Conditional Status
To pass the CPALE outright, you must obtain a general average of at least 75% across all six subjects, with no individual subject score below 75%.
Under RA 9298 Section 16, if you obtain a rating of 75% or higher in at least four (4) of the six (6) subjects, you receive a conditional status. As a conditional passer, you must retake only the remaining subject(s) in a removal exam within two (2) years from your original exam date.
This 2-year deadline is absolute. If you do not pass your removal subject(s) within two years, you lose all credits and must retake all six subjects as a complete retaker. Your final recomputed general average (combining your original passing grades with your new removal grades) must still be at least 75% with no subject below 65%.
For more details, see our guide on conditional passing and removal exams.
Key Dates to Remember
*Based on PRC's recent pattern of releasing CPALE results within 3-6 working days after the last exam day. The May 2025 results were released in 5 working days, the December 2024 results in 6 working days, and the May 2024 results in just 3 working days. PRC does not pre-announce a fixed results date.
File early. PRC offices operate strictly on an appointment basis — walk-in applications are not accepted (with limited exceptions for senior citizens, PWDs, and pregnant women). Filing early in the application period 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 must submit the same documents as first-timers, plus evidence of their previous examination. You must also indicate your status as "Repeater" under the Examination Type field during online application (Step 4).
Note: A conditioned exam and its subsequent removal count as one complete examination for purposes of the refresher course requirement. You only need a refresher course after failing two separate complete CPALE sittings (all 6 subjects).
Lost Your NOA? Here Is What to Do
If you no longer have your Notice of Admission from a previous exam, you have several options:
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Request a Certification of Board Rating online. Log in to online.prc.gov.ph, go to the Certifications tab, and select "Certificate of Board Rating." You can search by your Application Number (found on your old NOA) or by your exam date if you no longer have the number. Choose your preferred PRC office for processing, pay the fee, and attend your appointment to claim the certificate.
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Visit your nearest PRC Regional Office in person. If you cannot complete the process online (for example, if you do not have a LERIS account or your exam predates the online system), go directly to PRC. Bring a valid government ID and be prepared to provide your full name, exam date, and any other identifying information. PRC can look up your examination records and issue verification.
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Request a Report of Rating. You can also request a certified true copy of your Report of Rating from PRC, which shows your board exam scores and application number. This can serve as proof of prior examination.
For retakers who took the CPALE before June 2018: PRC's current LERIS system and revised repeater guidelines primarily cover examinees from June 2018 onward. If your last exam was before 2018, your records may not be in LERIS. In this case, visit your nearest PRC office directly with a valid ID to request verification of your examination records. Allow extra time for processing, as older records may need to be retrieved from archives.
Refresher Course Requirements (After 2 Failed Complete Examinations)
Per BOA Resolution No. 46, Series of 2020, retakers who have failed two complete CPALE sittings must complete a refresher course before their next attempt. Here are the key requirements:
- At least 24 units, covering the subjects you failed plus additional CPALE subjects to reach 24 units total
- Must be taken at a school accredited by the BOA to offer refresher courses (the school must have at least a 10% national passing rate and at least 10 examinees in the CPALE over the last 5 years)
- You must achieve at least a 70% overall average across all subjects in the refresher course to receive your completion certificate
- The refresher course TOR must be subscribed and sworn to by the school registrar
- The refresher course TOR is valid for 2 years from the date of issuance — plan your exam timeline accordingly
- Refresher courses must be conducted in person (PRC enforces this requirement as of 2024)
For Conditional/Removal Examinees
If you are a conditional passer taking a removal exam:
- You only need to submit documents for the subjects you are retaking
- Your filing fee is reduced to PHP 450
- You must take the removal exam within 2 years of your original exam date or all credits are forfeited
- Bring your original NOA and any correspondence from PRC showing your conditional status
Application Fees
Payment can be made at the PRC cashier on your appointment day. Some PRC offices also accept online payment through GCash (note: GCash charges an additional PHP 20 transaction fee).
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
- Browser tip: Use Google Chrome or Microsoft Edge for the best experience. Safari users have reported form submission errors on LERIS.
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
- Name tag visible
- 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.
- First-time takers: Select "First-Timer" as your Examination Type
- Retakers: Select "Repeater" as your Examination Type
- Conditional examinees: Select "Removal/Conditioned" as your Examination Type
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
Important: PRC enforces a no same-day appointment policy. Walk-in applications are not accepted. Schedule your appointment as early as possible — slots fill up fast, especially in March and April.
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)
- Retakers: your previous NOA or Certification of Board Rating (see Lost Your NOA? section above)
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, and you will need it again if you retake the CPALE in the future. Room assignments are also posted on the PRC website approximately 2-3 days before the exam.
What to Bring on Exam Day
On each exam day, make sure you have:
- Notice of Admission (NOA) — you will not be allowed to enter without it
- Pencil and black ballpen
- One long brown envelope
- One transparent plastic envelope
- Metered mailing envelope
- Non-programmable calculator only (refer to PRC's updated list of allowed calculators)
- Valid government ID
Dress code: White tucked-in polo shirt (men) or white tucked-in blouse (women) with collar, no logos or marks, and decent pants or slacks.
Arrive before 7:00 AM. Late arrivals are not admitted once the examination begins.
For the complete exam day guide, read our exam day checklist.
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
- 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 as early as possible within the filing period (February 6 - April 10, 2026). 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.
Do retakers need to go to PRC in person? Yes. Even though the initial application is submitted online through LERIS, all examinees (including retakers) must submit their documents in person at a PRC office during their scheduled appointment. There is no fully online filing process.
I took the CPALE years ago and lost all my documents. Can I still retake? Yes. If you lost your Notice of Admission (NOA) from a previous exam, you can request a Certification of Board Rating from PRC as alternative proof. If your exam was before June 2018, visit your nearest PRC office directly — older records may not be in the LERIS system and may need to be retrieved from archives. Bring a valid government ID and be prepared to provide your full name, the approximate date of your exam, and the testing center where you took it.
What counts as "two failed complete examinations" for the refresher course requirement? Each time you take all six CPALE subjects and do not pass is counted as one complete examination. A conditioned exam (where you passed some subjects) and its removal (retaking only the failed subjects) count together as one complete examination. So if you passed conditionally on your first attempt and then passed or failed the removal, that is only one complete examination. The refresher course requirement kicks in only after your second complete failure.
Is the refresher course TOR valid indefinitely? No. The refresher course TOR is valid for 2 years from the date of issuance. If you complete the refresher course but do not take the CPALE within 2 years, you will need to take the refresher course again.
Can I take the refresher course online? As of 2024, PRC requires refresher courses to be conducted in person at BOA-accredited institutions. Online refresher courses are not accepted.
Start Your Review Today
The May 2026 CPALE is fast approaching. 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
- PRC List of Requirements - Documentary requirements by profession
- PRC Frequently Asked Questions - Official PRC FAQ
- PRC Certification/Authentication Services - How to request certifications
- PRC Online Certification of Board Rating - For retakers who lost their NOA
- PRC Revised Guidelines for Repeater Examinees - Filing procedures for retakers
- 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: March 2026. Verify all dates and requirements with PRC before filing.