The Certified Public Accountants Licensure Examination (CPALE), also called the LECPA, is a three-day PRC examination covering six subjects. The October 2026 domestic sitting is scheduled for October 24–26, with applications listed from July 10 through September 9 and a target results date of November 3.
Schedule & deadlines
CPALE schedule and filing windows
Use the PRC calendar for the sitting dates and filing window, then verify the current notice before relying on a deadline or result target.
October 2026 domestic CPALE
Applications closed- Exam dates
- Oct 24, 2026 · Oct 25, 2026 · Oct 26, 2026
- Application opens
- Jul 10, 2026
- Filing deadline
- Sep 9, 2026
- Target result date
- Nov 3, 2026PRC target, subject to change
Sources: 2026 Schedule of Examination · Program of the October 24, 25, and 26, 2026 Certified Public Accountants Licensure Examination
Dates shown are from the verified 2026 calendar. Do not use them as a prediction for a later sitting. Times and deadlines follow Philippine time.
See all dates and filing guidanceRequirements & application
CPALE requirements
Prepare the PRC documents for Accountancy, then use LERIS and the current PRC instructions to confirm what applies to your application.
- PRC's current Accountancy requirements identify a Bachelor of Science in Accountancy as the educational qualification for the examination.
- Applicants should use the current PRC requirements and their Notice of Admission to confirm the documents and any case-specific qualification review that applies to them.
- After two failures, PRC lists a refresher-course transcript from a school accredited by the Board of Accountancy; the listed refresher transcript is valid for two years from its date of issue.
Subjects & coverage
CPALE subjects and coverage
The current PRC program uses six CPALE subjects. The published syllabus and TOS describe the competencies within those subjects; they do not turn a narrow reviewer subset into full official coverage.
Use the official coverage to plan your review. A short practice preview is not the complete PRC syllabus.
Read subjects & coverageExam-day checklist
CPALE exam-day checklist
Follow the sitting-specific program and Notice of Admission. The October 2026 program gives a 6:30 a.m. first-day reporting instruction and a one-calculator rule.
Read exam-day checklistResults & next steps
CPALE results and next steps
Use PRC's result announcement for the confirmed release date and official-result links. The calendar target for October 2026 is not a result release until PRC publishes it.
Read results & next stepsPUT YOUR KNOWLEDGE TO WORK
Try 20 free CPALE questions.
Answer first, then read the explanations. No sign-up required. These learning previews are independent of PRC and await professional review.
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YOUR NEXT REVIEW SESSION
Take your CPALE review with you.
Build a practice habit wherever you have a few minutes. Explore the CPALE reviewer app and choose the store for your phone.
Check the store listing for device compatibility, availability, and pricing.
Your CPALE questions, answered
What is the next domestic CPALE sitting in 2026?
PRC lists October 24–26, 2026. Its filing window is listed as July 10–September 9, and its target results date is November 3, 2026. Confirm the current PRC posting before relying on those dates.
What subjects are in the CPALE?
The October 2026 PRC program lists Management Services, Auditing, Taxation, Regulatory Framework for Business Transactions, Financial Accounting and Reporting, and Advanced Financial Accounting and Reporting.
Does the revised 2026 CPALE TOS apply to the October 2026 exam?
PRB Accountancy Resolution No. 20 (s. 2026) states that its revised TOS applies in calendar year 2029 onward. This guide therefore uses the published six-subject TOS adopted in 2022 for 2026 orientation.
What happens after two CPALE failures?
PRC's current Accountancy requirements say that after two failures, the examinee must submit a refresher-course transcript from a school accredited by the Board of Accountancy. Ask PRC or the Board about your current case before filing.
CHECK THE ORIGINAL
Official sources
We explain the process; PRC makes the official decisions. Check the current announcement for your sitting before applying or travelling.
- 2026 Schedule of Examination
PRC's domestic May and October 2026 CPALE rows, testing centers, filing opening and deadline dates, and target results dates.
Checked Oct 19, 2026 - Schedule of Licensure Examinations for the Year 2026
PRC's LERIS filing instruction, deadline policy, and guidance that the annual calendar's release dates are targets.
Checked Oct 19, 2026 - List of Requirements — Accountancy
Current PRC Accountancy documentary requirements, refresher-course rule after two failures, conditional/removal timing, and listed fees.
Checked Oct 19, 2026 - Consolidated Licensure Examination Documentary Requirements
PRC's consolidated table identifying BS Accountancy and the Accountancy legal and refresher-course references.
Checked Oct 19, 2026 - Program of the May 24, 25, and 26, 2026 Certified Public Accountants Licensure Examination
PRB Accountancy subject order and examination-day instructions for the completed domestic May 2026 sitting.
Checked Oct 19, 2026 - Program of the October 24, 25, and 26, 2026 Certified Public Accountants Licensure Examination
PRB Accountancy subject order, reporting time, materials, calculator rule, and prohibited items for the October 2026 domestic sitting.
Checked Oct 19, 2026 - Board Resolution No. 30 (s. 2022): Revised Syllabi and Tables of Specifications
The six-subject CPALE syllabus and tables of specifications effective from October 2022; this was the latest pre-2029 TOS located for 2026 orientation, subject to confirmation from the Board of Accountancy.
Checked Oct 19, 2026 - Resolution No. 20 (s. 2026): Revised Tables of Specifications
PRB Accountancy's 2026 TOS resolution, which states that its revised TOS applies in calendar year 2029 onward.
Checked Oct 19, 2026 - May 2026 Certified Public Accountants Licensure Examination Results Released in Four (4) Working Days
PRC's June 2, 2026 result announcement for the completed domestic May 2026 CPALE and its official-results links.
Checked Oct 19, 2026 - PRC Room Assignment
Official room and school assignment lookup; candidates should check the sitting-specific posting.
Checked Oct 19, 2026 - PRC Licensure Examination and Registration Information System
Official online transaction portal referenced by PRC's 2026 annual schedule.
Checked Oct 19, 2026