Congratulations to the 3,988 new Certified Public Accountants of the October 2026 CPALE. 98 of them had an account on CPA Review PH, and before Day 1 those passers answered 27,309 practice questions here, across all six subjects. Most used us lightly alongside the rest of their review; a smaller group used us heavily, and most of those questions came from them.
We went through that activity to answer the question every May 2027 taker asks: what did the people who passed actually do? This post is about habits, not miracles. Nobody passes the board exam because of one app, and we will be straight with you about what the data can and cannot show. But the habits of our most engaged passers are clear, and they are habits any reviewee can build. (Looking for your school? See all 531 schools' October 2026 results.)
The habits of our most engaged passers
Fifteen passers answered 100 or more practice questions here before the exam. Their typical numbers:
| Our 15 most engaged passers | Median |
|---|---|
| Practice questions answered | 341 |
| Separate days they practised | 10 |
| Subjects practised (of 6) | 6 |
| First practice session, days before Day 1 | 60 |
| Accuracy on practice questions | 72% |
Three habits stand out.
1. They covered all six subjects. Most of the 15 practised every subject, not just the one they were most worried about. To pass you need a 75% general average with no subject below 65%, so a subject you avoided can still cost you the exam.
2. They came back, again and again. The typical engaged passer practised on about ten separate days. Steady, repeated sessions, not one marathon the week before the exam.
3. They started with time to spare. The typical engaged passer began about two months before Day 1, leaving room to find weak topics and go back to them.
None of this is exotic. It is the advice every reviewer gives. We cannot say these habits are why these 15 passed, only that this is what their review here looked like.
Passers got practice questions wrong too
This is the number we most want May 2027 takers to see.
The median practice accuracy among passers who practised here was 67%. Among the 15 most engaged, it was 72%. These are people who went on to pass the board exam, and they still got roughly one practice question in three wrong.
So if your practice scores are sitting in the 60s, that is not a verdict on you. It is what practice looks like. A wrong answer during review is a weak topic found early, while there is still time to fix it. That is exactly what practice is for, and it is why every CPA Review PH practice question comes with an explanation of the correct answer.
Practice spread across every subject
| Subject | Practice questions answered by passers |
|---|---|
| RFBT | 6,422 |
| FAR | 5,140 |
| AFAR | 4,840 |
| MAS | 4,068 |
| Auditing | 3,468 |
| Taxation | 3,371 |
| Total | 27,309 |
No subject was left out. Of the 62 passers who practised here, 14 practised all six subjects.
Mock exams, preboards and the AI tutor
Practice questions were not the only thing passers used before the exam:
- 31 passers completed at least one mock exam, 178 mocks in all. Our mocks are built around the board exam's three exam days, so you can rehearse each day's pair of subjects before it counts.
- 14 passers sat one of our scheduled preboards, a mock exam taken on set dates alongside other reviewees.
- 20 passers used the AI tutor, sending it 218 messages about topics they were working through, at whatever hour they were studying.
We are not publishing mock scores. Some mocks were submitted part-finished, with blank items counted as wrong, so the raw scores would understate how ready people were.
Put this into practice.
AI tutor and a 6-subject question bank, built for the CPALE. Seven days free, no card.
A tool that fits around your review
Not every passer used us heavily, and that is worth saying plainly. About a third of the 98 had an account but never answered a practice question here before the exam, and most of those who did practised lightly. Passers prepare in many ways: a review school, their own notes and books, study groups, and tools like ours.
That is how we think about CPA Review PH. It is not a replacement for your whole review. It is the place to drill questions, test yourself under exam conditions and get unstuck on a topic at midnight. The passers who used it most used it for exactly that.
In our passers' own words
After the results came out, some of our new CPAs wrote to us:
CPA Review helped me in mastering concepts and answering questions I wasn't familiar with. The wide variety in the topics and difficulty in questions quite resembled the actual boards examinations. They also helped me focus on topics I struggled on. Regularly answering drills and mock exams helped me pass the CPALE. Thank you, CPA Review!
— Matthew, San Beda University - Manila, October 2026 CPALE passer
Thank you so much, CPA Review PH! You really played a key part in my CPA journey. Thank you for giving me the opportunity to use your review services and for helping me prepare to earn my CPA title. I hope you continue to help more aspiring CPAs reach their dream!
— Mark, October 2026 CPALE passer
These are their own experiences, shared with their permission. They are not part of the figures above.
How we counted (and what this can't tell you)
- Who counts as a passer. We matched account names against PRC's official list of 3,988 passers. 106 accounts matched, belonging to 98 people. A name match is not an ID check, so a few may be a different person with the same name.
- What counts as activity. Practice questions, mock exams, preboards and tutor messages before Day 1, 24 October 2026. Nothing after the exam is counted.
- No passing rate. We do not know who among our users sat the exam and did not pass, so we do not publish a passing rate, and we cannot compare passers with non-passers. Be wary of any reviewer that publishes a rate without saying how it found the people who failed.
- Habits, not causes. These numbers show what passers did, not why they passed. Everyone here also prepared in ways we cannot see.
- Privacy. The figures publish no names, schools or individual records. Every figure is a count or a median across the group.
Build the same habits for May 2027
If you are sitting in May 2027, you have about seven months. These are sound review habits whoever you study with, and here is how to build them:
- Practise all six subjects from the start, not just your favourite. Use your results by subject to see which one needs the most work.
- Practise on many days, not one long day. Short, regular sessions add up, and coming back to a topic is how it sticks.
- Treat wrong answers as your study list. Read every explanation, and ask the AI tutor when one still does not click.
- Sit a full mock exam well before May, so the three-day format holds no surprises.
CPA Review PH gives you 6,200+ practice questions with explanations, an AI tutor, and mock exams built around the three exam days, for all six CPALE subjects. Start your free 7-day trial, with full access to every subject.
For dates and deadlines, see the May 2027 schedule and requirements, and the CPALE passing rate history for how the national numbers have moved.
Last updated: 5 November 2026 (rewritten to focus on study habits; tutor figures and passers' testimonials added). Platform figures are counts of activity before 24 October 2026 by accounts matched to PRC's official October 2026 list of passers. No individual records are published.