How the Schools Performed in the May 2026 CPALE
The Professional Regulation Commission (PRC), through the Board of Accountancy (BOA), released the May 2026 CPA Licensure Examination (CPALE) Performance of Schools on June 2, 2026, covering all 536 schools that fielded examinees. Nationally, 3,004 of 9,745 examinees passed — a 30.83% passing rate.
This is the companion to our May 2026 results report and full list of passers. You can search the complete per-school table on our school performance page; below is what the numbers actually say.
The clearest story: first-timers vs repeaters
The single sharpest pattern in the data is the gap between first-time takers and repeaters. First-timers passed at 33.51%, repeaters at just 25.94% — a 7.6-point advantage. First-timers also made up most of the field (6,318 of 9,737 examinees in the school table), so they carry the national average.
A few structural facts to keep in mind before reading any ranking:
- Of 536 schools, only 88 fielded 30 or more examinees, and just 8 had 100 or more. Most are small programs.
- 156 schools (29%) produced zero passers — almost all small schools with a handful of repeaters.
- 17 schools posted a 100% passing rate, but nearly all did so on 1–3 examinees. That is exactly why a fair "top performers" list has to set a minimum size.
Volume Leaders: Who Produced the Most CPAs
If the question is "which schools added the most accountants to the profession," the Polytechnic University of the Philippines – Main (Sta. Mesa) led the entire country with 155 passers — at a 50.16% rate on a large 309-examinee base, a genuine combination of scale and quality.
| Rank | School | Passers | Examinees | Rate |
|---|---|---|---|---|
| 1 | PUP – Main (Sta. Mesa) | 155 | 309 | 50.16% |
| 2 | De La Salle University – Manila | 88 | 119 | 73.95% |
| 3 | University of Santo Tomas | 74 | 115 | 64.35% |
| 4 | Far Eastern University – Manila | 69 | 205 | 33.66% |
| 5 | Holy Angel University | 62 | 135 | 45.93% |
| 6 | Saint Louis University | 59 | 239 | 24.69% |
| 7 | University of the Philippines – Diliman | 53 | 54 | 98.15% |
| 8 | University of San Jose – Recoletos | 45 | 93 | 48.39% |
| 9 | Bicol University – Daraga | 40 | 52 | 76.92% |
| 10 | Cavite State University | 38 | 66 | 57.58% |
The profession is not concentrated in a few schools: the top 10 account for about 23% of all passers and the top 20 for about 34%. The other two-thirds of new CPAs are spread across hundreds of institutions — accountancy talent in the Philippines is widely distributed, not bottlenecked in Metro Manila.
Highest Passing Rates (Fairly Compared)
Raw passing rate is meaningless without volume — a school that passes its only examinee shows "100%." Limiting the comparison to the 46 schools that fielded at least 50 examinees, UP Diliman stands alone at 98.15% (53/54).
| Rank | School | Passed / Total | Rate |
|---|---|---|---|
| 1 | University of the Philippines – Diliman | 53 / 54 | 98.15% |
| 2 | Bicol University – Daraga | 40 / 52 | 76.92% |
| 3 | De La Salle University – Manila | 88 / 119 | 73.95% |
| 4 | Pamantasan ng Lungsod ng Valenzuela | 37 / 55 | 67.27% |
| 5 | University of Santo Tomas | 74 / 115 | 64.35% |
| 6 | Saint Paul School of Professional Studies | 37 / 59 | 62.71% |
| 7 | University of Northern Philippines – Vigan | 35 / 59 | 59.32% |
| 8 | Cavite State University | 38 / 66 | 57.58% |
| 9 | Pamantasan ng Lungsod ng Maynila | 36 / 68 | 52.94% |
| 10 | New Era University | 28 / 54 | 51.85% |
A note on terminology: PRC's official "top performing schools" list uses a stricter twin threshold — at least 50 examinees and an 80%+ passing rate — which only UP Diliman met this cycle. The table above is a broader, reader-friendly comparison of the strongest large programs, not PRC's official list.
Where the First-Timer Gap Is Widest
Nationally first-timers beat repeaters by 7.6 points, but at the school level the gap can be dramatic — typically largest at strong, selective programs where the first-time cohort is well-prepared and the repeater pool is small.
Schools where first-timers most outperformed repeaters (at least 15 examinees in each group):
| School | First-timer | Repeater | Gap |
|---|---|---|---|
| University of Mindanao – Davao City | 65.96% | 14.29% | +51.7 |
| University of San Jose – Recoletos | 64.29% | 24.32% | +40.0 |
| Saint Paul School of Professional Studies | 76.32% | 38.10% | +38.2 |
| PUP – Main (Sta. Mesa) | 61.35% | 27.45% | +33.9 |
| Xavier University | 68.00% | 35.29% | +32.7 |
The pattern reverses at a few schools, where repeaters outperformed first-timers — often a sign that the current first-time batch struggled while a few determined retakers pushed through:
| School | First-timer | Repeater | Gap |
|---|---|---|---|
| Garcia College of Technology | 14.71% | 46.67% | -32.0 |
| Saint Mary's University | 0.00% | 23.81% | -23.8 |
| Adamson University | 5.00% | 28.57% | -23.6 |
The takeaway for prospective students and schools alike: a national average of ~31% hides enormous variation, and the first-timer rate is the cleaner measure of how well a program prepares its own graduates. Repeater numbers say more about individual persistence than about the school.
See the Full Data
Search the complete per-school table — first-timer, repeater, and overall rates for all 536 schools — on our May 2026 CPALE school performance page. For how schools have performed across recent cycles, see our top schools by CPALE passing rate breakdown.
Whether you passed or are planning your October 2026 comeback, the next step is the same: a focused, data-driven study plan. See how CPA Review PH works.
Source: Professional Regulation Commission (PRC), Board of Accountancy — May 2026 CPALE Performance of Schools (released June 2, 2026). Figures reconciled to PRC's official 3,004 passers; the national 30.83% rate is computed on 9,745 examinees, while the per-school table totals 9,737. Spotted a discrepancy? Contact us.