Study Habits of CPALE Topnotchers: 10 Proven Strategies from Top Passers

What separates CPALE topnotchers from the thousands of other examinees who take the board exam each year? Is it raw intelligence? Natural talent for numbers? Access to expensive review materials?

The answer might surprise you. According to recent topnotchers themselves, success in the CPA Licensure Examination comes down to proven study habits, consistent discipline, and the right mindset - factors that any determined reviewee can develop.

In this comprehensive guide, we have compiled the actual study strategies and direct advice from recent CPALE topnotchers, including Francis Matthew Obligacion (October 2022, Top 1), Clark Peter Castillo (May 2024, 9th placer), Nicole Agoy Gonzales (May 2024, Top 1), and several others who have conquered one of the Philippines' most challenging professional board exams.

Whether you are preparing for your first CPALE attempt or bouncing back from a previous try, these 10 proven strategies can transform your review approach and dramatically increase your chances of joining the ranks of successful CPAs.

1. The Triangle of Learning: Lecture, Practice, Teach Others

One of the most powerful study frameworks used by topnotchers is the Triangle of Learning (also called the Learning Pyramid), originally suggested by Dr. Ireneo C. Agulto. This model reveals a crucial insight: passive studying yields minimal retention, while active learning dramatically improves recall.

Here is how retention rates break down by learning method:

The implications are clear: reading and listening alone will not cut it. To truly master CPALE material, you must engage in active learning methods.

How Topnotchers Apply This Strategy

Geraldine Papa (May 2019, Co-Top 1) from De La Salle University created her own problem-solving worksheets, similar to Kumon format, and solved a set number of accounting problems daily:

"Because of its fast pace, you have no choice but to plan your review to be both efficient and effective."

Josemaria Fontillas (May 2019, Co-Top 1), her batchmate who tied for top honors, emphasized balancing quantity with quality:

"Answer a lot of questions but still study the concepts."

Action Steps

1. After each lecture or reading session, immediately practice with related problems
2. Form a study group where you take turns teaching topics to each other
3. Verbalize your understanding - explain concepts out loud as if teaching someone
4. Create summary notes in your own words, not copied verbatim from materials

As one topnotcher noted: "You are not only helping your students, but you will also help yourself. As you continue teaching people about the lessons, it is easier for you to memorize and to understand each lesson."

2. Consistent Daily Schedule and Sleep Habits

Topnotchers unanimously emphasize that consistency trumps intensity. Rather than sporadic marathon study sessions, maintaining a regular daily schedule produces better results.

Hebban Tawantawan (September 2023, Top 1) from University of San Jose-Recoletos stressed the importance of well-being in his preparation:

"I consumed nutritious meals and engaged in recreational activities to recharge. I believe nurturing a sound mind and body is critical in enhancing productivity and effectiveness in our pursuits."

The Sleep Factor

Multiple topnotchers highlight that adequate sleep is non-negotiable. One consistent finding: 7 to 8 hours of sleep is optimal for memory consolidation and cognitive performance.

Consider this: the CPALE is held in morning and afternoon sessions. If your brain is conditioned to be active at night and sluggish during the day, you are setting yourself up for suboptimal performance when it matters most.

Creating Your Study Schedule

Kate Marie Buencochillo (October 2022, Top 2) from University of Saint La Salle-Bacolod demonstrated the power of routine:

She stuck to a schedule and took breaks to help avoid burnout. She enjoyed the process by changing her environment, treating each topic as a milestone and tracking her progress.

Action Steps

1. Set fixed study hours - study at the same time daily to build habit
2. Target 6 to 10 hours of focused study during intensive review periods
3. Maintain consistent sleep and wake times - align your peak alertness with exam hours (8 AM to 6 PM)
4. Track your progress visibly - use a calendar or planner to mark completed topics
5. Create a dedicated study environment that signals your brain "it is time to focus"

3. Active Problem-Solving Over Passive Reading

If there is one habit that distinguishes topnotchers from average reviewees, it is the sheer volume of problems they solve. Reading and highlighting notes feels productive, but it provides minimal exam preparation.

Francis Matthew "Matt" Obligacion (October 2022, Top 1) from the University of Santo Tomas, who topped the boards with a 91% rating, shared this crucial advice:

"Do not cram, even on topics you feel comfortable with. Give yourself time to absorb and understand the concepts."

His advice emphasizes that true understanding comes from working through problems, not memorizing answers.

The Problem-Solving Approach

Successful topnotchers do not just solve problems - they analyze them:

• Why is the correct answer correct?
• Why are the other options wrong?
• What concept is being tested?
• How might this concept appear in a different question format?

Action Steps

1. Set daily problem quotas - gradually increase as your review progresses
2. Time your practice sessions to build exam stamina
3. Keep an error log - track questions you miss and the reasons why
4. Review incorrect answers thoroughly - understand the underlying concept, not just the correct answer
5. Use varied question sources - do not rely on only one reviewer or question bank

4. Study Multiple Subjects Per Week, Not One Subject for Weeks

A critical mistake many reviewees make is focusing on one subject exclusively for extended periods. By the time they move to the next subject, they have forgotten significant portions of the previous one.

Megan de La Torre Mendoza (September 2023, Top 6) from University of San Carlos tailored her approach around subject rotation:

"You can alternate reviewing the subjects you find most challenging with ones that you find easier. Don't be intimidated by the material; have faith in your education and in yourself."

The Rotation Method

Rather than studying FAR for two weeks, then TAX for two weeks, topnotchers recommend:

• Daily rotation: Study one subject in the morning, another in the afternoon
• Weekly rotation: Cover all six subjects each week with varying emphasis
• Interleaving: Mix topics within study sessions to strengthen connections

This approach leverages interleaved practice, which research shows leads to better long-term retention and transfer of learning compared to blocked practice (studying one topic at a time).

Sample Weekly Schedule

Action Steps

1. Create a weekly study matrix covering all six subjects
2. Allocate more time to weaker subjects but never abandon stronger ones
3. Connect related concepts across subjects (FAR principles appearing in Auditing, Tax implications in RFBT)
4. Use the actual exam schedule as your model - MAS/AUD, TAX/RFBT, FAR/AFAR

5. Strategic Use of Review Center Materials

Most CPALE topnotchers enrolled in review centers, but they used these resources strategically rather than passively attending lectures.

Clark Peter Castillo (May 2024, 9th Placer) from Cebu benefited from having his review center at his school, which allowed for quick adjustments despite limited preparation time. He shared an important insight about self-perception and preparation:

"I was never the smartest person in the room, but I was hardheaded enough to insist that I could be. What I lacked in inherent intellect, I made up for through hard work."

Maximizing Review Center Value

1. Attend lectures actively - take notes, ask questions, participate in discussions
2. Preview topics before class - arrive with questions, not blank
3. Review immediately after lectures - same-day review dramatically improves retention
4. Complete all assigned drills and problem sets - do not skip "optional" practice
5. Take pre-board exams seriously - treat them as dress rehearsals

Beyond the Review Center

Hebban Tawantawan (September 2023, Top 1) credited his university's embedded review program but also developed personal study strategies:

He used mnemonics, which made recalling specific topics easier. For Hebban, incorporating breaks in between his study plan helped his preparations.

Action Steps

1. Supplement review center materials with additional practice questions
2. Create personal summary notes distilling key points from lectures
3. Form study groups with fellow reviewees for discussion and accountability
4. Attend consultations with instructors for difficult topics
5. Use technology - apps, online resources, and AI tutors to reinforce learning

6. Mock Exams and Time Pressure Practice

The CPALE is as much a test of time management and stamina as it is of knowledge. Topnotchers universally emphasize the importance of simulating exam conditions during review.

Joseph Angelo Ogrimen (September 2023, Top 8) viewed the board exam through this lens:

He viewed the board exam as a test of emotions and how well you act under pressure.

Why Mock Exams Matter

• Build exam stamina - the CPALE spans three days with 4-hour sessions
• Develop time management skills - learn how long to spend per question
• Identify weak areas - diagnose gaps in your knowledge systematically
• Reduce test anxiety - familiarity breeds confidence
• Practice the complete exam experience - from answering sheets to calculator use

How to Take Mock Exams Effectively

1. Simulate actual conditions - same time limits, no references, proper breaks
2. Use official answer sheets if available for practice
3. Take full-length exams - do not just practice individual subjects
4. Review every wrong answer - understand the error, not just the correction
5. Track your scores over time - measure improvement objectively

Action Steps

1. Schedule weekly mock exams during the intensive review phase
2. Create exam-day rituals - wake time, meals, travel - and practice them
3. Practice with your actual calculator - ensure you are comfortable with its functions
4. Time yourself strictly - develop a pace of approximately 2 to 3 minutes per question
5. Build mental endurance - practice sitting and focusing for 4-hour stretches

7. Note-Taking and Information Boards

Effective note-taking is an active learning strategy that forces you to process and organize information. Topnotchers create personalized study materials that they review repeatedly.

The Power of Written Notes

Writing by hand engages more cognitive processes than typing:

• Forces you to summarize and paraphrase
• Creates spatial memory associations
• Allows for diagrams, charts, and visual organization
• Produces a personalized review resource

Creating Effective Notes

1. One-page summaries for each major topic or chapter
2. Formula sheets organized by subject and topic
3. Flowcharts for processes (audit procedures, tax computation steps)
4. Comparison tables (PFRS vs. old GAAP, different business entity types)
5. Mnemonics for lists and sequences

The Information Board Strategy

Several topnotchers recommend creating a visible information board:

"Write a schedule and stick to that. Make notes and stick them on your information board, placing them where you can see them first in the morning and last in the evening."

Action Steps

1. Create a dedicated study wall or board in your review space
2. Post key formulas and concepts you need to memorize
3. Update your board regularly as you progress through topics
4. Review your board daily - first thing in the morning, last thing at night
5. Create portable flashcards for on-the-go review

8. Rest and Leisure Time Management

Counter-intuitively, taking breaks and maintaining leisure activities actually improves study effectiveness. Topnotchers understand that burnout is the enemy of sustained performance.

Hebban Tawantawan (September 2023, Top 1) emphasized this balance:

"I consumed nutritious meals and engaged in recreational activities to recharge. I believe nurturing a sound mind and body is critical in enhancing productivity and effectiveness in our pursuits."

The Science of Rest

• Memory consolidation occurs during sleep and rest periods
• Cognitive fatigue reduces learning efficiency and increases errors
• Stress hormones impair memory formation and recall
• Physical exercise improves blood flow to the brain and reduces anxiety

Strategic Breaks

Kate Marie Buencochillo (October 2022, Top 2) demonstrated effective break management:

She stuck to a schedule and took breaks to help avoid burnout. She enjoyed the process by changing her environment, treating each topic as a milestone and tracking her progress.

Action Steps

1. Schedule breaks intentionally - they are not rewards but necessary tools
2. Use the Pomodoro Technique - 25-minute focus sessions with 5-minute breaks
3. Take one full rest day per week - complete mental disconnection from review
4. Maintain one hobby or activity you enjoy - exercise, music, time with friends
5. Never sacrifice sleep for additional study hours - it is counterproductive

9. Group Study and Teaching Others

The Triangle of Learning shows that teaching others produces 90% retention - the highest of any learning method. Topnotchers leverage this through strategic group study.

Benefits of Group Study

• Exposure to different perspectives on the same material
• Accountability - commitments to others are harder to break
• Teaching opportunities - explaining concepts deepens your understanding
• Emotional support - shared struggles build resilience
• Gap identification - others may know what you missed

Group Study Best Practices

1. Limit group size - 3 to 5 committed members is optimal
2. Set clear agendas - know what you will cover before meeting
3. Rotate teaching roles - everyone explains topics to the group
4. Discuss, do not just listen - engage actively with the material
5. Keep individual study separate - groups are for discussion and teaching, not silent reading

Action Steps

1. Find 2 to 4 study partners with similar commitment levels
2. Schedule regular group sessions - weekly works well for most
3. Assign teaching topics in advance - come prepared to explain
4. Create group quizzes to test each other
5. Support each other emotionally - this journey is challenging for everyone

10. Mental Preparation and Positive Mindset

Perhaps the most overlooked aspect of CPALE preparation is psychological readiness. Topnotchers consistently credit mindset as a critical success factor.

Marion Jasper Tagle (October 2022, Top 5) from UST offered powerful insight:

"This is not about how much you study or how smart you are, but rather, how much you trust and believe in yourself."

Clark Peter Castillo (May 2024, 9th Placer) overcame significant self-doubt to achieve his ranking:

Despite everyone supporting him and believing he would become a topnotcher, Castillo was still overwhelmed with insecurity. He felt uncertain about his fate for the examination and was supposedly ready to receive a conditioned rating because he was not confident in his knowledge of taxation.

His advice to future examinees:

"Believe in yourself and the preparation you've done because that's what will help you overcome whatever fear you have. And even if you're scared, do it scared!"

Building Mental Resilience

Nicole Agoy Gonzales (May 2024, Top 1) from University of the Cordilleras shared advice rooted in humility and confidence:

"Humble and empty yourself so you can absorb all the knowledge. When you take the exams, do not doubt. Answer based on what you know, hold on to the concepts and do not be swayed by tricks. Pray earnestly, and it will be yours."

She also emphasized the importance of perseverance:

"Dream big!"

Mae Pearl Secuya (May 2024, Top 6) from University of San Jose-Recoletos found her motivation by connecting to her purpose:

"There were times that I thought of giving up, but I tried to go back to my why, asking myself 'Why am I doing this?' This serves as a reminder to me and this is enough to keep me going."

Strategies for Mental Preparation

1. Identify your "why" - what drives your desire to become a CPA?
2. Visualize success - mentally rehearse confident exam performance
3. Practice positive self-talk - replace doubts with affirmations
4. Accept imperfection - you do not need to know everything to pass
5. Manage exam anxiety through breathing exercises and grounding techniques
6. Build a support system - family, friends, fellow reviewees, mentors
7. Maintain perspective - one exam does not define your worth or future

Action Steps

1. Write down your motivations and review them when discouraged
2. Create a pre-exam routine that calms and centers you
3. Practice mindfulness or meditation even for just 10 minutes daily
4. Celebrate small wins - each topic mastered is progress
5. Prepare for setbacks - they are normal and recoverable

Putting It All Together: Your Action Plan

These 10 strategies are not meant to be implemented all at once. Start by assessing your current habits and identifying the areas with the most room for improvement.

Quick Assessment

Rate yourself (1-5) on each strategy:

1. Active learning (lecture, practice, teach)
2. Consistent daily schedule and sleep
3. Problem-solving over passive reading
4. Multi-subject weekly rotation
5. Strategic use of review materials
6. Mock exams and timed practice
7. Effective note-taking
8. Rest and leisure management
9. Group study and peer teaching
10. Mental preparation and mindset

Focus first on improving your lowest-rated areas.

Sample Implementation Timeline

Weeks 1-2: Establish consistent schedule, begin note-taking system Weeks 3-4: Implement subject rotation, increase problem-solving volume Month 2: Form study group, begin regular mock exams Month 3+: Refine all strategies, intensify practice, strengthen mindset

Final Thoughts: The Common Thread

Across all these topnotchers, several themes emerge:

1. Hard work beats natural talent - dedication and discipline matter most
2. Understanding beats memorization - concepts transfer, memorized facts do not
3. Consistency beats intensity - daily habits outperform cramming
4. Balance beats burnout - rest is essential, not optional
5. Self-belief beats doubt - confidence is earned through preparation

As Clark Peter Castillo reminds us:

"I was never the smartest person in the room, but I was hardheaded enough to insist that I could be."

You may not become the next CPALE topnotcher. But by adopting these proven strategies, you give yourself the best possible chance to pass the exam and achieve your dream of becoming a Certified Public Accountant.

The journey is challenging, but thousands have walked this path before you - and succeeded. Now it is your turn.

Start Your Journey with CPA Review PH

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• AI-powered tutoring that adapts to your learning style and pace
• Comprehensive question banks for intensive problem-solving practice
• Mock exams that simulate actual CPALE conditions
• Progress tracking to identify weak areas and measure improvement
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• Multi-subject coverage supporting the rotation strategy topnotchers recommend

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Sources

• CPALE Topnotchers Share Their Board Exam Tips for Aspiring Accountants - Rappler
• Cebuano CPALE Topnotcher: How Consistency Paid Off for Him - Cebu Daily News
• UC CPA Board Exam Topnotcher Interview - Guru Press Cordillera
• Cebuana CPALE Topnotcher: Finding the 'Whys' of Success - Cebu Daily News
• USJ-R Graduate Tops CPA Licensure Exam - Manila Bulletin
• Two Thomasians Lead October 2022 LECPA Boards - University of Santo Tomas
• Behind the Boards: CPA Topnotchers Share Exam Preparations - The LaSallian
• 10 Effective Tips to Become a Topnotcher in Board Exam - Topnotcher PH
• UP-Diliman Grad Named May 2025 CPA Exam Topnotcher - GMA News
• Bacolod Kate Marie Buencochillo Ranked 2nd in October 2022 CPALE - Bacolod City Government

Last updated: February 2026. Strategies compiled from verified topnotcher interviews and official news sources.