CPALE October 2026: Schedule, Deadlines & Requirements

When Is the October 2026 CPALE?

The October 2026 CPALE is scheduled for October 24-26, 2026 per PRC's 2026 Schedule of Examinations, with the filing period opening around July 10, 2026 and closing around September 9, 2026. The exam covers 450 MCQs across 6 subjects over 3 days, with a 75% overall passing score required. Results are typically released 3-6 working days after the last exam day.

Planning to take the October 2026 CPA Licensure Examination (CPALE)? Whether you are a first-time taker who decided to wait for the second cycle, a May 2026 conditional passer taking removal subjects, or a retaker ready for another attempt, this guide covers everything you need to prepare your application.

Expected October 2026 CPALE Schedule

Based on PRC's 2026 schedule of examinations, the October 2026 CPALE is expected to follow this schedule:

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 established the current 6-subject, 3-day CPALE format.

Historical context: October CPALE exams have historically fallen on the third or fourth week of October. The October 2025 cycle was held October 19-21. PRC publishes its annual schedule of examinations 3-6 months ahead of each cycle.

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 window is slightly compressed by the November 1 (All Saints' Day, regular holiday) and November 2 (All Souls' Day, typically declared a special non-working day) falling immediately after Day 3 + 1 weekend. PRC does not pre-announce a fixed results date.

File early. PRC offices operate on an appointment basis, and slots fill up quickly — especially in the final month before the deadline. Filing in July or early August gives you the best selection of appointment dates and avoids the September rush.

Testing Center Locations

The October 2026 CPALE is expected to be administered at the same PRC testing centers as the May cycle:

• NCR (Metro Manila)
• Baguio
• Butuan
• Cagayan de Oro
• Cebu
• Davao
• Iloilo
• Koronadal
• Legazpi
• Lucena
• Pagadian
• Pampanga
• Rosales
• Tacloban
• Tuguegarao
• Zamboanga

Provincial examinees: Confirm with your local PRC office that the CPA exam will be administered at your preferred testing center. Not all centers host every board examination.

Documentary Requirements

For First-Time Takers

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
• The "For Board Examination Purposes" remark is required; PRC may reject TORs without it
• If you are a June 2026 graduate, coordinate with your registrar early to ensure your TOR is ready before the September filing deadline

For Retakers

Retakers submit the same documents, plus:

Note: A conditioned exam and its corresponding removal exam count as one complete examination. If you passed conditionally in May 2026 but failed your removal subjects, that still counts as a single complete examination.

For retakers who last took the CPALE before June 2018: Your records may not be in the LERIS system. Visit your nearest PRC office directly with a valid ID to request verification of your examination records.

For Conditional/Removal Examinees

If you are a conditional passer from the May 2026 CPALE, the October 2026 cycle is likely your first removal opportunity. Key points:

• You only file for and take the subject(s) you need to pass
• Your filing fee is reduced (PHP 450 vs PHP 900)
• You must achieve at least 75% in each removal subject
• You must pass the remaining subject(s) within 2 years from the original examination date, per RA 9298 Section 16

Application Fees

For a full breakdown of all costs involved in becoming a CPA — including review, filing, oath-taking, and initial registration — see our CPA Cost Breakdown guide.

Step-by-Step Application Process

The October 2026 application process is identical to the May cycle. Here is the complete walkthrough:

Step 1: Create a LERIS Account

If you do not already have one, visit online.prc.gov.ph and register for an account on PRC's Licensure Examinations and Registration Information System (LERIS).

• Use a valid, accessible 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 your results later

If you already have a LERIS account from a previous exam or application, use the same account. Do not create a duplicate.

Step 2: Complete Your Online Profile

After logging in, navigate to the Profile tab and fill in:

• Personal information (full name must match your PSA birth certificate exactly)
• Contact details (current address, email, mobile number)
• Educational background (school, degree, graduation date)
• Employment history (if applicable)

Double-check all entries. Mismatches between your online profile and submitted documents — particularly your name — can delay your application.

Step 3: Upload Your Photo

Upload a 2x2 photo in .jpg format with:

• White background
• Formal attire
• Recent photo (taken within the last 6 months)

The photo must meet PRC's specifications. Blurry, heavily filtered, or incorrectly sized photos may be rejected.

Step 4: Submit Online Application

Navigate to the examination application section. Select Certified Public Accountant as your exam and choose the October 2026 schedule. If you are a conditional examinee, select only the subject(s) you need to take.

Review all information carefully before submitting. Errors in your online application can cause delays at the PRC office.

Step 5: Print Application Form

After successful online submission, print your accomplished application form. You will bring this physical copy to your PRC appointment. Print on standard A4 or letter-sized paper.

Step 6: Schedule a PRC Appointment

Book an appointment at your preferred PRC regional office through the LERIS portal. Available offices include:

• PRC Central Office (Manila)
• PRC Regional Offices nationwide

Schedule early. Appointment slots fill up fast, particularly in August and September. Filing in July gives you more options.

Walk-in applications are not accepted — PRC enforces a no same-day appointment policy. An appointment is required.

Step 7: Submit Documents In-Person

On your appointment date, bring:

• Printed application form from LERIS
• All original documentary requirements
• One photocopy of each document
• Application fee (bringing the exact amount helps avoid delays)

Arrive at the PRC office at least 30 minutes before your appointment time. Dress appropriately — some offices have dress code requirements.

Step 8: Receive Your Notice of Admission (NOA)

After successful verification of your documents, PRC will process your application and issue your Notice of Admission (NOA). The NOA contains:

• Your exam schedule and testing center
• Room assignment details
• Exam day reminders and policies

Room assignments are also published on the PRC website a few days before the exam. See our room assignment guide for instructions on checking yours.

Timeline for October 2026 Preparation

If you are targeting the October 2026 CPALE, here is a practical timeline:

With several months to the October exam, you have ample time to prepare thoroughly. See our study schedule guide for detailed daily and weekly plans.

October vs May: Which Cycle Should You Choose?

If you have the flexibility to choose between May and October, consider:

Advantages of October

• More preparation time — Fresh graduates from June 2026 get approximately 4 months of dedicated review time
• May results as benchmark — You can gauge the difficulty level and subject emphasis from the May 2026 cycle
• Cooler weather — October exam conditions may be slightly more comfortable than the May heat
• Less competition anxiety — October cycles historically have slightly fewer examinees than May

Advantages of May

• Earlier career start — Passing in May means you can begin your CPA career sooner
• Academic momentum — Fresh graduates who take May are still in "study mode" from school
• First shot advantage — The sooner you take the exam after graduation, the fresher your knowledge

Passing Rate Comparison

Passing rates between May and October cycles are generally comparable. The exam's difficulty is determined by the Board of Accountancy, not the cycle.

Frequently Asked Questions

Are the October 2026 dates official? Yes. The October 24-26, 2026 dates appear on PRC's 2026 Schedule of Examinations (linked in the Sources section below). PRC may issue separate announcements closer to the exam confirming testing-center logistics; monitor prc.gov.ph for those operational updates.

Can I take the October 2026 CPALE if I just graduated in June 2026? Yes, provided you can secure your Transcript of Records marked "For Board Examination Purposes" before the filing deadline in September. Coordinate with your university registrar early.

I failed the May 2026 CPALE. Can I immediately retake in October? Yes, unless you have already failed two complete examinations. In that case, you must complete at least 24 units of refresher courses from a CHED-recognized institution before retaking (per BOA Resolution No. 46, S. 2020).

I passed conditionally in May 2026. When is my removal exam? The October 2026 CPALE is your first removal opportunity. You must pass your remaining subject(s) with at least 75% within the allowed window (typically the next two consecutive CPALE administrations).

Can I change my testing center after filing? Generally, no. Choose your preferred testing center carefully during application. If you have exceptional circumstances, contact PRC directly.

What if the exam dates change? PRC occasionally adjusts exam dates due to national holidays, natural disasters, or other events. Monitor the PRC website and their official social media accounts for announcements.

How soon are results released? Based on recent cycles (May 2025 = 5 working days, December 2024 = 6, May 2024 = 3), PRC releases CPALE results within 3-6 working days after the last exam day. For October 2026, results are expected around November 3-5 — slightly later than the typical post-exam window because November 1 (All Saints' Day) and November 2 (All Souls' Day) reduce the deliberation working days immediately after Day 3.

Start Preparing Now

Several months of focused preparation is more than enough time to pass the CPALE — but only if you use that time effectively. Every week counts.

Our AI-powered platform provides personalized tutoring, thousands of practice questions for all 6 CPALE subjects, and timed mock exams that simulate the actual board exam experience. Whether you are a first-timer building from scratch or a retaker targeting specific subjects, our adaptive system meets you where you are.

Start your free trial and build momentum toward October 2026.

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: May 27, 2026. Dates shown match PRC's 2026 Schedule of Examinations and historical release patterns. Verify all dates and requirements with PRC before filing.