The Professional Regulation Commission (PRC) announced the release of the results of the Certified Public Accountant Licensure Examination (CPALE) conducted in May 2026. The CPALE is the board examination for aspiring public accountants. The Professional Regulation Commission (PRC) held the May 2026 CPALE on May 24–26, 2026, in sixteen testing centers across the Philippines.
According to the Accountancy Board’s notice, the PRC will release the results, including the list of passers, topnotchers, and top-performing schools, five (5) working days after the last day of the exam. Therefore, the expected date for the release of the results is between June 2, 2026. Many aspiring accountants who took the exam in May 2026 are eagerly awaiting these days, filled with excitement and hope that they will be included on the list of passers.
Nevertheless, the Certified Public Accountant Licensure Examination (CPALE) is a pivotal milestone for all aspiring accountants in the Philippines. It is the legal requirement that qualifies you to become a licensed accountant. Thus, passing this board exam grants you the authority to practice accountancy as a profession.
Summary of Results in October 2026 CPALE
The Professional Regulation Commission (PRC) conducted the May 2026 CPALE from May 24 to 26, 2025, with nearly 10,000 (currently estimated) aspiring public accountants taking the exam. Based on previous examinations, the average passing rate is around 30.00%, which can be frustrating for examinees, given how difficult the exam is.
The CPALE consists of six subjects: Financial Accounting and Reporting, Advanced Financial Accounting and Reporting, Management Advisory Services, Auditing, Taxation, and Regulatory Framework for Business Transactions. To pass, candidates must obtain a rating of at least 75% in each subject, or a general average of 75% with no subject rated below 65%. Given these strict requirements, preparation is key. Most successful examinees invest several months in focused review, often enrolling in review centers or following intensive self-study plans.
Topnotchers of Certified Public Accountant Licensure Exam (CPALE) May 2026
Results of Certified Public Accountant Licensure Exam (CPALE) May 2026
Here are the Certified Public Accountant Licensure Exam (CPALE) May 2026 results as announced by the Professional Regulation Commission.
Roll of Successful Examinees in the
CERTIFIED PUBLIC ACCOUNTANT LICENSURE EXAMINATION (CPALE)
Held on May 24-26, 2026
Expected Date of Results: June 2, 2026
List of Passers
According to PRC Resolution No. 2113 series of 2025, the results of the May 2026 Certified Public Accountant Licensure Exam will be released on June 2, 2026. You may follow our social media channels (Facebook and Twitter) to be notified once the results are finally available.
Previous Results and Statistical Interpretation
The data of the Certified Public Accountant Licensure Examination since 2021 reveal a significant increase in the number of examinees. This is a true testament to the improvements in our accountancy programs and the growing number of schools offering the course. However, despite the growth in accountancy graduates, the passing rate remains low, with the highest rate being 31.37% in September 2023. These data indicate the consistent difficulty and high standards of the exam, which can be frustrating for those aspiring to become licensed accountants.
| Exam Date | Total Examinees | Total Passers | Passing Rate | Days before the Results release |
|---|---|---|---|---|
| May 2025 | 9,533 | 3,156 | 33.11% | 5 |
| December 2024 | 10,136 | 3,058 | 30.17% | 6 |
| May 2024 | 10,421 | 3,155 | 30.28% | 3 |
| September 2023 | 8,734 | 2,740 | 31.37% | 4 |
| May 2023 | 7,376 | 2,239 | 30.36% | 5 |
| October 2022 | 6,665 | 1,722 | 25.84% | 8 |
| May 2022 | 4,442 | 990 | 22.29% | 6 |
| December 2021 | 1,454 | 318 | 21.87% | 7 |
| October 2021 | 2,367 | 361 | 15.25% | 5 |
How to Verify Ratings
Verifying your ratings for the October 2025 CPALE is easy using the PRC LERIS Portal. Even if you fail the exam, it is important to check your ratings as they provide insights on what to improve for the next time you decide to take it again. If you’re ready to check, simply go to the Verification Page of the portal and provide the necessary details. These include your name, application number, and birth date. If you notice anything irregular or believe there is an error, you can contact the PRC at prc.licensureoffice@gmail.com.
FAQs
What is CPALE?
CPALE or the Certified Public Accountant Licensure Examination is the board exam for aspiring Certified Public Accountants (CPAs) in the Philippines. It is administered by the Professional Regulation Commission (PRC) through the Board of Accountancy.
When was the May 2026 CPALE conducted?
The May 2026 CPALE was conducted on May 24, 25, and 26, 2026.
When will the May 2026 CPALE results be released?
The PRC is expected to release the CPALE results on or before June 2, 2026.
What are the top-performing schools in the CPALE?
These are schools with the highest passing rates based on PRC guidelines and the minimum number of examinees.
How can I verify my CPALE rating?
You may verify your rating online through the PRC Verification Page using your application number, full name, exam name, and birthdate.