Six subjects in the October 2026 program
| Day | Morning | Afternoon |
|---|---|---|
| October 24 | Management Services | Auditing |
| October 25 | Taxation | Regulatory Framework for Business Transactions |
| October 26 | Financial Accounting and Reporting | Advanced Financial Accounting and Reporting |
Sources: Program of the October 24, 25, and 26, 2026 Certified Public Accountants Licensure Examination
What the published TOS covers
The PRB Accountancy TOS covers recognition, measurement, presentation, and reporting in Financial Accounting and Reporting; specialized and multi-entity reporting in Advanced Financial Accounting and Reporting; evidence, risk, procedures, and conclusions in Auditing; tax rules and computations in Taxation; business-transaction rules in Regulatory Framework for Business Transactions; and decision, cost, and performance analysis in Management Services. These descriptions are a plain-language orientation to the official subject headings and TOS, not a substitute for the source documents.
Sources: Board Resolution No. 30 (s. 2022): Revised Syllabi and Tables of Specifications
Use the correct TOS version
PRB Accountancy Resolution No. 20 (s. 2026) adopts a revised TOS but states that it applies in calendar year 2029 onward. The six-subject TOS adopted in Resolution No. 30 (s. 2022) is the latest pre-2029 TOS located for this 2026 orientation; confirm the applicable version with the Board of Accountancy. This guide does not publish 2029 weights as 2026 requirements. Practice content on this site is supplementary; its CPALE CVP pilot is a narrow Management Services subset pending professional review, not a complete representation of the official syllabus.
Sources: Resolution No. 20 (s. 2026): Revised Tables of Specifications · Board Resolution No. 30 (s. 2022): Revised Syllabi and Tables of Specifications
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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.
- 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