When Is the May 2027 CPALE?
PRC has not published the May 2027 dates yet. As of 16 October 2026, the Professional Regulation Commission (PRC) has not released its 2027 Schedule of Licensure Examinations, so nobody can quote you an official May 2027 date. Any specific date you see online today, including the estimates on this page, is a projection from past cycles.
The 2026 schedule (PRC Resolution No. 2113, Series of 2025) was published on 17 November 2025. If PRC follows a similar timetable, expect the 2027 schedule around mid-November 2026. We will update this page and our exam calendar when it is out.
What we can tell you now falls into two groups, and this guide keeps them apart:
- Confirmed: the structure of the exam, the passing rules, and the rules on conditional credits and refresher courses. These come from Republic Act No. 9298 and Board of Accountancy (BOA) resolutions already in force.
- Expected: the exam weekend, the filing window and the results date. These are our estimates from past cycles, and every one is labelled.
What Is Confirmed
The exam structure
The May 2027 CPALE follows BOA Resolution No. 30, Series of 2022, the same structure used for every sitting since October 2022:
| Day | AM Session | PM Session |
|---|---|---|
| Day 1 | Management Services (70 MCQs) | Auditing (70 MCQs) |
| Day 2 | Taxation (70 MCQs) | Regulatory Framework for Business Transactions (100 MCQs) |
| Day 3 | Financial Accounting and Reporting (70 MCQs) | Advanced Financial Accounting and Reporting (70 MCQs) |
Total: 450 MCQs over 3 days, across 6 subjects. Our coverage guide for each subject breaks down the topic weights.
Not the 2029 exam. BOA Resolution No. 20, Series of 2026 merges FAR and AFAR and adds Information Systems and Controls, but it applies from calendar year 2029. May 2027 is still a Resolution 30 exam with the six subjects above. See what changes in 2029 if you are planning further out.
The passing rules
Under Section 16 of RA 9298, you pass the CPALE with a general average of at least 75% and no subject below 65%.
If you fall short of that but score 75% or higher in a majority of the subjects (at least four of the six), you receive conditional credit for the subjects you passed. You then sit only the remaining subject or subjects, which the law requires you to do within two years "from preceding examination".
The law sets the bar for that removal sitting plainly: if you fail "to obtain at least a general average of seventy-five percent (75%) and a rating of at least sixty-five percent (65%) in each of the subjects reexamined," you are "considered as failed in the entire examination." Your next attempt after that is a full six-subject sitting.
The refresher course rule
Under Section 18 of RA 9298, a candidate who fails two complete CPA board examinations cannot sit again until they complete at least 24 units of subjects given in the licensure examination. BOA Resolution No. 46, Series of 2020 sets the guidelines: the course must be taken at a school accredited by the Board, and it must be attended in person.
Two counting points decide whether this applies to you:
- A conditioned exam and its removal count as one complete examination. Section 18 says so directly.
- The refresher must be finished before you file. Your certificate of completion is one of your filing documents, so if you need it for May 2027, find out now whether you can complete it before the filing window closes.
Our refresher course guide covers the enrolment steps.
What to Expect (Our Estimates)
Everything in this section is a projection from past cycles. None of it is a PRC announcement.
The exam weekend: second half of May, Sunday to Tuesday
| Sitting | Exam days |
|---|---|
| May 2024 | 26 to 28 May (Sunday to Tuesday) |
| May 2025 | 25 to 27 May (Sunday to Tuesday) |
| May 2026 | 24 to 26 May (Sunday to Tuesday) |
| May 2027 | Estimate: most likely 23 to 25 May (Sunday to Tuesday) |
All three recent May sittings started on the fourth Sunday of May. In 2027 that is 23 May, which is our best estimate for Day 1. It is a pattern, not a PRC date: plan your review against late May 2027, then lock in the exact date when PRC publishes.
The filing window: about February to early April
| Cycle | Filing opened | Filing closed | Day 1 |
|---|---|---|---|
| May 2026 | 6 February 2026 | 10 April 2026 | 24 May 2026 |
| October 2026 | 10 July 2026 | 9 September 2026 | 24 October 2026 |
| May 2027 | Estimate: around 5 February 2027 | Estimate: around 9 to 12 April 2027 | Estimate: 23 May 2027 |
In both 2026 cycles, filing opened about 15 weeks before Day 1 and closed about 6 weeks before it. Applied to a 23 May 2027 Day 1, that points to a window from roughly 5 February to 9 April 2027. Because 9 April is Araw ng Kagitingan, a regular holiday, a deadline on that date would roll to the next working day, Monday 12 April, under the rule in PRC's 2026 schedule. If the exam lands on a different weekend, the window shifts with it.
Two things to know about that window:
- Do not plan on late filing. PRC Resolution No. 2092, Series of 2025 allows filing past the deadline only in narrow "special and justifiable cases". For everyone else, missing the deadline means your next sitting is October 2027. Read what happened to October 2026 candidates who missed it before you assume you have time.
- Holy Week falls inside it. Easter 2027 is on 28 March, so Maundy Thursday and Good Friday (25 and 26 March) close PRC offices in the middle of the likely window. Book your appointment before the last two weeks.
Results: about a week after Day 3
PRC has released recent CPALE results 3 to 6 working days after the last exam day. May 2026 results came out on 2 June 2026, four working days after Day 3 (27 May was the Eid'l Adha holiday). For May 2027, that points to late May or early June 2027.
PRC's annual schedule also lists a target release date for each examination, and for May 2026 the results came out on the target date. The May 2027 target will appear when PRC publishes the 2027 schedule. Treat it as a target: PRC can release earlier or later.
Who Sits in May 2027
First-time takers
You qualify under Section 14 of RA 9298 if you are a Filipino citizen of good moral character, hold a Bachelor of Science in Accountancy degree, and have not been convicted of a crime involving moral turpitude.
The practical constraint is your Transcript of Records. If you graduate in the first half of 2027, your transcript must be released before the filing deadline, which we expect in early April. Talk to your registrar early. Not a BSA graduate? See our non-BSA guide.
October 2026 retakers
If you are sitting on 24 to 26 October and do not pass, May 2027 is your next opportunity. Results are expected around the turn of the month; our October 2026 results guide has the day-by-day window.
Before you file, count your complete examinations. If October 2026 would be your second failed complete examination, the refresher rule above applies, and the course has to be finished before you file for May 2027. Our retaker guide covers how to rebuild your review.
Conditioned examinees
If you condition in October 2026, May 2027 is your first removal opportunity and sits comfortably inside the two-year window. You file for, and sit, only the subject or subjects you did not pass.
If you conditioned in May 2026 and sit your removal in October 2026, the result decides your May 2027 filing. Pass it and you are done. Fail it, and Section 16 treats you as having failed the entire examination, so you file for all six subjects in May 2027. That attempt also counts toward the two-failure refresher rule above.
If you conditioned earlier and have not yet sat your removal, check your two-year window against the expected May 2027 dates before you plan. Our conditional and removal guide walks through the rules.
Put this into practice.
AI tutor and a 6-subject question bank, built for the CPALE. Seven days free, no card.
Documents and Filing via LERIS
All applications go through PRC's Licensure Examinations and Registration Information System (LERIS) at online.prc.gov.ph. You create or log in to your account, complete your profile, upload your photo, submit the online application, book an appointment, and then bring your documents to a PRC office in person. There is no fully online filing.
Based on the requirements for the 2026 cycles, prepare these:
| Document | Who needs it | Notes |
|---|---|---|
| PSA birth certificate | Everyone | On PSA security paper |
| PSA marriage certificate | Married applicants using a married name | Name must match across documents |
| Transcript of Records | First-timers and repeaters | With the remark "For Board Examination Purposes" |
| NBI clearance | Everyone | Valid for one year; get it before the filing rush |
| 2x2 photo | Everyone | White background, uploaded in .jpg format |
| Proof of your previous sitting, such as your old Notice of Admission | Retakers and conditioned examinees | Keep it ready in case it is asked for at your appointment |
| Refresher course certificate of completion | Only after two failed complete examinations | See the refresher rule above |
Check the list inside LERIS when the window opens. PRC posts the board-specific checklist there, and it is the version that counts. The table above is a preparation list, not a substitute.
For the 2026 cycles, the application fee was PHP 900 for a complete examination and PHP 450 for a removal examination. The full portal walkthrough is in our step-by-step LERIS guide, and the complete document list is in our requirements guide.
Exam-Day Rules
The core rules for the room have been stable across recent cycles, but PRC does revise details such as the approved calculator list, so read the instructions on your Notice of Admission and PRC's room-assignment page for your own sitting. PRC requires examinees to report before 6:30 AM each exam day, and late examinees are not admitted. Only one calculator from PRC's approved list is allowed.
Two guides cover the rest in detail:
- What to bring on exam day: the night-before checklist, reporting times and the full day's timeline
- Allowed items, calculators and IDs: the approved calculator models, valid IDs, dress code and prohibited items
What Is Examinable Will Move
The laws and standards tested are the ones in force on the exam date, not the ones in your reviewer. Resolution 30 itself provides that new laws, standards and other issuances effective as of the examination date supersede the related topics in the 2022 syllabus, unless the Board issues an advisory to the contrary.
That line moves between October 2026 and May 2027. PFRS 18, Presentation and Disclosure in Financial Statements, applies to annual periods beginning on or after 1 January 2027. It was outside the October 2026 cut-off; absent a Board advisory, it is inside the cut-off for May 2027. Our guide to what is examinable and why explains the cut-off rule so you can apply it to your own cycle.
A May 2027 Timeline
| When | What to do |
|---|---|
| Now to mid-November 2026 | Count your complete examinations and check your conditional window. Order your PSA documents. Ask your registrar about your transcript. |
| Mid-November 2026 (expected) | PRC publishes the 2027 schedule. Confirm the exam dates and filing window. |
| November 2026 to January 2027 | Build your weakest subjects. Finish any refresher course you need. |
| Early February 2027 (expected) | Filing opens. Submit in LERIS and book your appointment in the first weeks. |
| February to April 2027 | Convert knowledge into answered questions under time pressure. |
| Around 9 to 12 April 2027 (expected) | Filing closes. |
| April to May 2027 | Full-length timed simulations, then the final 30 days and the last week. |
| Late May 2027 (expected) | Exam days. |
Pass Promise for May 2027
Our Pass Promise opens for the May 2027 cycle on 24 October 2026. Buy a qualifying bundle, meet the study conditions, and sit the May 2027 CPALE. If you do not pass, we extend your access through the following review cycle at no cost. The Pass Promise page lists the qualifying bundles and the conditions in full.
Start Preparing Now
Seven months is enough time to rebuild a weak subject and still leave room for timed practice, but only if the early months get real hours.
On cpareview.ph you can start with the 5,600+ questions in the bank, an AI tutor that explains why an answer is wrong, and timed mock exams in the three-day format. Start your free 7-day trial and find out which subject needs the most work while there is still time to fix it.
Sources
- PRC Schedule of Licensure Examinations for 2026: the current calendar; the 2027 schedule had not been published as of 16 October 2026
- Republic Act No. 9298, Philippine Accountancy Act of 2004: Section 14 (qualifications), Section 16 (rating and conditional credit), Section 18 (refresher course)
- BOA Resolution No. 30, Series of 2022: the current six-subject structure and syllabi
- BOA Resolution No. 20, Series of 2026: the revised structure, applicable from calendar year 2029
- BOA Resolution No. 46, Series of 2020: guidelines on the refresher course
- Bilyonaryo, "No to online accountancy reviews" (1 September 2024): reporting the Board's position that Resolution No. 46 requires in-person refresher classes
- LERIS Portal: PRC's online application system
Last updated: 16 October 2026. PRC has not published the 2027 Schedule of Licensure Examinations; every May 2027 date on this page is an estimate from past cycles. We will update it when the official schedule is released.