Choosing the right school for your accountancy degree can significantly impact your CPA board exam preparation. This comprehensive analysis examines the top-performing schools in the Certified Public Accountant Licensure Examination (CPALE) from 2023 to 2025, based on official PRC data.
Understanding PRC's Top Performing School Criteria
Before diving into the rankings, it's important to understand how the Professional Regulation Commission (PRC) defines "top-performing schools":
PRC Criteria (Commission Resolution No. 2017-1058):
- Minimum of 50 examinees who passed
- At least 80% overall passing percentage
This high benchmark explains why only 1-2 schools typically qualify as "top performing" in any given CPALE period. Many excellent schools with smaller cohorts or passing rates between 50-79% don't make the official list despite performing well above the national average.
National Passing Rate Overview (2023-2025)
The CPALE remains one of the Philippines' most challenging licensure examinations, with only about one-third of examinees passing. The 2025 results show a positive trend, with passing rates improving to 33-34%.
Top 20 Schools by CPALE Passing Rate (2023-2025)
Tier 1: Consistently Above 80% (PRC Top Performing)
These schools have met PRC's stringent criteria for top-performing schools in at least one examination period.
Tier 2: High Performers (60-80% Passing Rate)
These schools consistently outperform the national average by a significant margin.
Tier 3: Above National Average (40-60%)
Regional Rankings
National Capital Region (NCR)
Key Insight: NCR schools dominate the top positions, with UP Diliman maintaining its position as the undisputed leader. DLSU-Manila consistently meets the 80% threshold for top-performing school status.
Visayas Region
Key Insight: Visayas schools show strong performance, particularly UP Visayas and Cebu-based universities. The University of San Carlos produced the December 2024 topnotcher, Jianne Ilysse Dy Yu (89.67%).
Mindanao Region
Key Insight: Ateneo de Davao University leads Mindanao schools and is currently the largest CPA producer in the region, accounting for approximately 18.91% of all Mindanao passers.
Bicol Region
Key Insight: Bicol University - Daraga has emerged as a surprising powerhouse, ranking second nationally in both May 2025 and October 2025 CPALE results.
Schools with 100% Passing Rate (Small Cohorts)
Several schools achieve perfect passing rates but with smaller numbers of examinees that don't meet PRC's 50-passer threshold:
Important Note: While these perfect scores are commendable, they should be viewed in context. A school with 4 examinees achieving 100% is statistically different from one with 60 examinees doing the same.
Top Performing Schools Across Multiple Exam Periods
Most Consistent Performers (2023-2025)
Topnotcher Producers (2023-2025)
What Makes Top Schools Successful?
Based on our analysis of consistently high-performing schools, several factors contribute to their success:
1. Rigorous Academic Programs
Top schools like UP Diliman and DLSU Manila have highly competitive accountancy programs with stringent retention policies. Students are continuously challenged throughout their undergraduate years.
2. Strong Review Programs
Many successful schools have internal review programs that supplement external review centers. UP Diliman, for instance, has a strong culture of peer tutoring and departmental review sessions.
3. Quality of Faculty
Schools with high passing rates often have faculty members who are active practitioners, maintaining current knowledge of accounting standards and regulations.
4. Student Support Systems
High-performing schools typically offer comprehensive student support, including:
- Mock board examinations
- Diagnostic assessments
- Study groups and peer learning
- Mental health and wellness support
5. Industry Connections
Strong relationships with accounting firms and industry provide students with practical experience and exposure to real-world applications of their studies.
Data Limitations and Disclaimers
When interpreting these rankings, please consider:
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PRC Data Availability: Complete school-by-school data is published by PRC in alphabetical order. Our rankings are compiled from multiple official sources and news reports.
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First-Timer vs. Repeater Rates: Some schools report only first-timer rates, which are typically higher than overall rates that include repeaters.
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Cohort Size Matters: A school with 100 examinees at 70% is producing more CPAs than a school with 20 examinees at 90%.
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Examination Schedules Changed: The 2024 December exam was moved from October due to Tropical Storm Kristine, potentially affecting some schools' results.
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Not All Schools Offer Accountancy: The absence of a school from this list doesn't indicate poor quality—they may not have an accountancy program.
Your School Doesn't Define Your Success
While these statistics are informative for prospective students, it's crucial to remember:
The CPA board exam is ultimately an individual achievement.
Successful CPAs come from schools of all rankings. What matters most is:
- Your personal commitment to studying
- The quality of your review preparation
- Your test-taking skills and mental readiness
- Your understanding of the material, not memorization
Many topnotchers have come from schools outside the "traditional" top performers. The May 2023 topnotcher, Alexander Bandiola Jr., came from the University of the Cordilleras, not from the "Big 4" Manila universities.
Your success depends on YOU, not your alma mater.
How CPA Review PH Can Help
Regardless of which school you graduated from, CPA Review PH provides:
- AI-powered tutoring with Claude AI for personalized learning
- Comprehensive study materials covering all 6 CPALE subjects
- Practice questions aligned with the BOA Resolution No. 30 format
- Mock examinations simulating the actual 3-day exam schedule
- Adaptive learning that focuses on your weak areas
Start your free trial today and join the next batch of successful CPAs!
Sources
Official data and statistics in this article were compiled from:
- Professional Regulation Commission (PRC) - Official examination results and school performance data
- Board Exams PH - Performance of schools archives
- The Summit Express - CPALE results and top schools coverage
- PRC Board - Comprehensive exam results database
- Inquirer News - Official announcements and topnotcher reports
- Rappler - Examination results and performance data
- Individual university official announcements (UP, DLSU, UST, USC, USJ-R, etc.)
Data last updated: January 2026. Passing rates and rankings may change with subsequent examination results.
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