No, non-BSA graduates cannot directly take the CPA board exam in the Philippines. Under Section 14 of Republic Act No. 9298 (Philippine Accountancy Act of 2004), only holders of a Bachelor of Science in Accountancy (BSA) degree from a CHED-recognized institution are eligible for the Certified Public Accountant Licensure Examination (CPALE). However, graduates of related programs can become eligible through a BSA bridging program.
This guide explains who is affected, how bridging programs work, and the path from non-BSA graduate to CPA board exam taker.
Who Is Not Eligible for the CPA Board Exam?
Holders of the following degrees are not directly eligible for the CPALE, even though their programs include accounting subjects:
Key distinction: The BOA does not evaluate eligibility based on accounting units completed. The requirement is the BSA degree itself — the credential, not individual subjects.
What Is a BSA Bridging Program?
A BSA bridging program is a structured academic program that allows non-BSA degree holders to complete the remaining BSA curriculum requirements. Upon completion, you earn a second bachelor's degree in BSA (or the equivalent recognition), which makes you eligible for the CPALE.
How It Works
- Your school evaluates your existing transcript to determine which BSA subjects you have already completed (through your original degree)
- Credited subjects are waived — you only take the remaining BSA subjects you lack
- Upon completing all required subjects, you receive a BSA degree or its equivalent
- You can then apply for the CPALE through PRC
How Many Units Do You Need?
The number of units varies based on your original degree:
Note: These are estimates. The exact number depends on your specific school's curriculum and how many of your previous subjects are creditable against the BSA program.
Schools Offering BSA Bridging Programs
Many Philippine universities and colleges offer bridging programs for career changers. When choosing a school, verify that it is:
- CHED-recognized for its BSA program
- Has a strong CPALE track record — check their passing rates
- Offers flexible scheduling (evening, weekend, or summer classes) if you are working
Some schools that have historically offered bridging programs include:
- University of the East (UE) — Manila and Caloocan campuses
- Far Eastern University (FEU) — Manila
- Centro Escolar University (CEU) — Manila
- CKS College — Manila (specifically advertises their BSA bridging program)
- University of Santo Tomas (UST) — Manila
- Various state universities and colleges nationwide
Important: Always verify directly with the school's admissions or registrar office that their bridging program is currently accepting enrollees and is CHED-recognized. Programs may change year to year.
Step-by-Step: From Non-BSA to CPA
Step 1: Research and Choose a School
- Contact schools offering BSA bridging programs in your area
- Request an evaluation of your transcript to know how many units you need
- Compare costs, schedules, and CPALE performance
Step 2: Enroll in the Bridging Program
- Submit your Transcript of Records from your original degree
- The school will credit applicable subjects and create your personalized study plan
- Enroll in the remaining BSA subjects
Step 3: Complete the BSA Curriculum
- Attend classes and pass all required subjects
- Some programs allow accelerated timelines (summer terms, overloading)
- Maintain the GPA requirements set by the school
Step 4: Obtain Your BSA Degree or TOR
- Upon completion, request your Transcript of Records with the BSA degree conferred
- Ensure it carries the remark "For Board Examination Purposes"
- This TOR is your ticket to CPALE eligibility
Step 5: Apply for the CPALE
- Follow the standard PRC application process — see our complete requirements guide
- Apply through the PRC LERIS portal at online.prc.gov.ph
- Submit all required documents including your new BSA TOR
Step 6: Review and Take the Exam
- Enroll in a review program — see our comparison of review options
- Build a study schedule based on the CPALE coverage guide
- Take the CPALE and pursue your CPA license
Cost Estimates
The total cost of a bridging program depends on your school choice and how many units you need:
For a comprehensive breakdown of all costs involved in becoming a CPA, see our CPA cost breakdown guide.
Advantages of the Bridging Path
Despite the extra time and cost, the bridging path can be worth it:
- CPA is one of the highest-demand licenses in the Philippines — with clear career paths in public practice, corporate accounting, government, and academe
- Higher earning potential — CPAs earn significantly more than non-licensed accounting professionals. See our CPA salary guide
- International mobility — A Philippine CPA license opens doors to ASEAN mutual recognition and pathways to international certifications
- Career pivot opportunity — If you are already in a finance-adjacent role, the CPA credential upgrades your qualifications significantly
Common Questions from Career Changers
Can I take the CPA board exam with just accounting units, without the BSA degree?
No. The BOA requires the BSA degree itself, not a certain number of accounting units. Completing individual accounting subjects without earning the BSA degree does not make you eligible.
I have a BSMA degree. Do I still need a bridging program?
Yes. BSMA is a separate program from BSA under CHED guidelines. However, BSMA graduates typically need the fewest additional units (around 30-45) because of significant curriculum overlap.
Can I study the bridging program while working full-time?
Many schools offer evening, weekend, or summer class schedules specifically for working professionals. Check with your chosen school about flexible scheduling options.
Is there an age limit for enrolling in a bridging program?
No. There is no age limit for enrolling in a BSA bridging program, and there is no age limit for taking the CPALE.
How do I know if my school's bridging program is recognized?
Verify that the school's BSA program (not just the school itself) is recognized by CHED. You can check the CHED list of recognized programs or contact CHED directly. Only a CHED-recognized BSA program will be accepted by PRC for CPALE eligibility.
What about foreign degree holders?
If you hold a foreign accounting degree, you must have your credentials evaluated by CHED for equivalency to the Philippine BSA curriculum. Additional bridging units may be required based on the evaluation. PRC and BOA may impose additional requirements.
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