CPA Board Exam Application 2026: CPALE on LERIS
Quick answer
You apply for the CPA Licensure Examination (CPALE) online through PRC LERIS at online.prc.gov.ph, pay the fee, and (for first-timers) have your documents checked at a PRC office if asked. The fee is about PHP 900. Filing closes some weeks before each exam; see our 2026 exam calendar.
Requirements
- LERIS account at online.prc.gov.ph.
- PSA birth certificate, original + photocopy.Original + photocopy
- PSA marriage certificate, original + photocopy, for married women using their married name.Original + photocopy
- Transcript of Records (TOR) for BS Accountancy with photo, Special Order (SO) number or graduation date, and the remark "For Board Examination Purposes". Original + photocopy.Original + photocopy
- Repeaters with conditional credits: proof of your earlier ratings as asked by PRC.
- Recent colored ID photo with white background and name tag.
Fees
| Item | Amount | Notes |
|---|---|---|
| CPALE examination fee | About PHP 900 | Paid online through LERIS |
| Repeater or removal exam fee | — | |
| Payment channel fee | — | Charged by the payment channel |
Steps
Online
1. Create or log in to your LERIS account at online.prc.gov.ph
2. Complete your profile and upload your photo
3. Choose "Examination", then the CPA Licensure Examination
4. Choose the exam date and testing place
5. Choose a PRC office and appointment date for document checking, if asked
6. Pay online and keep the receipt
7. Print your application form and appointment slip
8. Get your Notice of Admission (NOA) after PRC accepts your documents
Walk-in
1. File online first
On your appointment date, bring the printed form, receipt and original documents to the PRC office.
Processing time
- Online filing and payment: same day.
- Document checking: on your appointment day.
- Notice of Admission: after your documents are accepted.
Where to apply
- Apply on the official website: https://online.prc.gov.ph/
Common problems and fixes
Duplicate account
Recover your old account with "Forgot password".
Photo rejected
White background, name tag, no filters.
Testing place full
Try another testing place or check again later.
Payment not reflected
Wait up to 24 hours and keep your receipt.
Unsure if you are a repeater with credits
Check your earlier NOA and rating, and ask PRC before you file.
TOR missing SO number
Ask your registrar for an updated TOR before your appointment.
Frequently asked questions
How do I apply for the CPA board exam?
Apply online through LERIS, pay the fee, and bring your documents to PRC if asked.
How much is the CPALE fee in 2026?
About PHP 900. LERIS shows the exact amount.
Is the CPALE computer-based?
Check the PRC announcement for 2026.
When is the CPALE filing deadline?
Filing usually closes some weeks before the exam. See our 2026 exam calendar.
Can repeaters keep credits for subjects they passed?
PRC rules allow conditional credits in some cases. Read the PRC and Board of Accountancy notices before you file.
What do I bring on exam day?
Your Notice of Admission, a valid ID, and the items PRC lists on the NOA.
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