CPA Board Exam Application 2026: CPALE on LERIS
Quick answer
The CPA Licensure Examination (CPALE) fee is PHP 900, paid when you file on PRC LERIS. The 2026 exams fall on May 24–26 and October 24–26. Filing for October closed on September 9, 2026. You need a BS Accountancy degree from a CHED-recognized school.
What are the requirements?
Who can take the CPALE (RA 9298, Sec. 14):
- A Filipino citizen of good moral character.
- A holder of a Bachelor of Science in Accountancy from a school recognized or accredited by CHED.
- Never convicted of a crime involving moral turpitude.
If you failed twice: you must finish at least 24 units of board exam subjects before you can file again (RA 9298, Sec. 18).
Documents: the standard PRC set of LERIS form, TOR, PSA birth certificate and PHP 50 documentary stamp. The TOR needs the remark "For PRC Purposes Only". Details are in our LERIS application guide.
How much does it cost?
| Item | Amount | Notes |
|---|---|---|
| CPALE exam fee | PHP 900 | Degree-level exam fee |
| Removal exam (conditioned subjects) | PHP 450 | PRC conditional/removal fee |
| Documentary stamp | PHP 50 | Face value, one stamp |
2026 CPALE dates and filing periods
| Exam days | Filing opened | Filing deadline |
|---|---|---|
| May 24–26, 2026 (Sunday to Tuesday) | February 6, 2026 | April 10, 2026 |
| October 24–26, 2026 | July 10, 2026 | September 9, 2026 |
Source: PRC Resolution No. 2113, s. 2025. The October exam has 18 testing centers, including NCR, Baguio, Cebu, Davao, Iloilo and Zamboanga.
How do you apply, step by step?
Online
1. In LERIS, open the Examination tab and select the Certified Public Accountant exam
2. Pick May or October, then your testing center
3. Set your PRC appointment and pay PHP 900, or PHP 450 for a removal exam
4. Conditioned examinees upload proof of their earlier exam in LERIS
First-timers bring documents to PRC.
Our LERIS guide walks through every screen.
Where do you apply?
File on LERIS. First-time applicants have their documents checked at a PRC regional office, listed on the PRC regional offices page.
- Apply on the official website: https://online.prc.gov.ph/
What are the common problems and how do you fix them?
Conditional credit about to lapse
Retake the remaining subjects within 2 years of the exam where you got the credit. After that, you retake the whole exam.
Two failed CPALEs
Enroll in and finish at least 24 units of board subjects before you file again.
TOR missing the SO number
Ask your registrar for a TOR that shows it, plus the "For PRC Purposes Only" remark.
Missed the September 9 deadline
PRC takes no late filing. Wait for the next CPALE in the 2027 schedule.
Frequently asked questions
How much is the CPA board exam fee in 2026?
The CPALE fee is PHP 900. A removal exam for conditioned subjects costs PHP 450.
When is the CPA board exam in 2026?
PRC set the 2026 CPALE on May 24–26 and October 24–26.
What is the passing score for the CPALE?
You need a general average of at least 75%, with no subject below 65% (RA 9298, Sec. 16).
What is a conditional credit?
If you score 75% or more in most subjects but fail overall, you keep credit for the subjects you passed. You must pass the rest within 2 years.
What happens if I fail the removal exam?
If you do not reach a 75% average and 65% per retaken subject, you fail the entire exam. A conditioned exam and its removal count as one complete exam.
Do I need a refresher course?
Yes, after two complete failed exams. RA 9298 asks for at least 24 units of board exam subjects.
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