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CPA (CPALE)

Certified Public Accountants Licensure Examination

6 subjects · 84 topics · 640 verified questions

Practise

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Questions

5102050

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No topics ticked: questions come from the whole exam.

Financial Accounting and Reporting

FAR

Development of Financial Reporting Framework, Standard-Setting Bodies and Regulation of the Accountancy Profession8Conceptual Framework, Accounting Process and Presentation of Financial Statements20Cash and Other Financial Assets40Non-financial Assets73Financial Liabilities20Non-financial Liabilities, Provisions and Contingencies0Shareholders' Equity20Other Topics (Share-based Payments, Leases, Income Tax, Employee Benefits, Interim Reporting, Operating Segments)20Other Reporting Frameworks (PFRS for SMEs, PFRS for Small Entities, Microenterprises)0

Advanced Financial Accounting and Reporting

AFAR

Partnership Accounting30Corporate Liquidation10Joint Arrangements (PFRS 11)0Revenue Recognition (PFRS 15)20Accounting for Home Office, Branch and Agency Transactions10Business Combination (PFRS 3)20Separate Financial Statements (PAS 27)0Consolidated Financial Statements (PFRS 10)10Derivatives and Hedging Accounting (PFRS 9)0Translation of Foreign Currency Financial Statements (PAS 21 and PAS 29)0Not-for-Profit Organizations0Government Accounting: General Fund0Cost Accounting60Other Special Topics (Insurance Contracts, Service Concession Arrangements)0

Management Services

Management Accounting: Objectives, Role and Scope0Planning and Control: Cost Concepts, Behavior and Segregation10Planning and Control: Cost-Volume-Profit Analysis40Planning and Control: Traditional and Activity-Based Costing (Absorption and Variable Costing)20Planning and Control: Financial Planning and Budgeting13Planning and Control: Standard Costing and Variance Analysis25Performance Measurement: Responsibility Accounting, Transfer Pricing and Balanced Scorecard19Decision Making: Relevant Costing, Non-routine Decisions and Quantitative Techniques20Financial Management: Nature, Objectives and Scope0Financial Management: Financial Statement Analysis20Financial Management: Working Capital Management30Financial Management: Capital Budgeting40Financial Management: Risk, Return and Leverage10Financial Management: Capital Structure and Long-term Financing10Financial Management: Financial Markets and Derivatives0Economic Concepts: Macroeconomics10Economic Concepts: Microeconomics9

Auditing

AUD

Auditing Theory: Fundamentals of Auditing and Assurance Services0Auditing Theory: Risk-based Audit, Client Acceptance, Planning, Supervision and Monitoring0Auditing Theory: Understanding the Entity, Internal Control and Risks of Material Misstatement0Auditing Theory: Audit Objectives, Procedures, Evidence and Documentation0Auditing Theory: Completing the Audit and Post-audit Responsibilities0Auditing Theory: Reports on Audited Financial Statements0Auditing Theory: Auditing in a Computerized Information Systems Environment0Auditing Theory: Attestation Services0Auditing Practice: Governance, Ethics and Quality Management3Auditing Practice: Planning the Audit and Performing Risk Assessment Procedures0Auditing Practice: Risk Response0Auditing Practice: Audit Communication and Reporting0

Regulatory Framework for Business Transactions

RFBT

Law on Business Transactions: Obligations0Law on Business Transactions: Contracts0Law on Business Transactions: Sales0Law on Business Transactions: Credit Transactions0Bouncing Checks0Consumer Protection0Financial Rehabilitation and Insolvency0Philippine Competition Act0Government Procurement Law0Law on Business Organizations: Partnerships0Law on Business Organizations: Corporations (including the Securities Regulation Code)0Law on Business Organizations: Insurance0Law on Business Organizations: Cooperatives0Law on Other Business Transactions: PDIC Law0Law on Other Business Transactions: Secrecy of Bank Deposits0Law on Other Business Transactions: Truth in Lending Act0Law on Other Business Transactions: Anti-Money Laundering Act0Law on Other Business Transactions: Intellectual Property Law0Law on Other Business Transactions: Data Privacy Act0Law on Other Business Transactions: Electronic Commerce Act0Law on Other Business Transactions: Ease of Doing Business and Efficient Government Service Delivery Act0Law on Other Business Transactions: Labor Law0Law on Other Business Transactions: Social Security Law0

Taxation

TAX

Principles of Taxation0Tax Remedies0Income Taxation0Transfer Taxes0Business Taxes0Excise Tax0Documentary Stamp Tax0Taxation under the Local Government Code (Local and Real Property Taxation)0Preferential Taxation0

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Timed mock

Subjects in equal shares until the official weights are confirmed, a countdown at the official pace of about 144 seconds a question, and a result judged by the passing rule below. Answers are revealed at the end.

Questions

2050100

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Exam format

Day 1 · 08:00MS3 h · 70 items
Day 1 · 13:00AUD3 h · 70 items
Day 2 · 08:00TAX3 h · 70 items
Day 2 · 13:00RFBT3 h · 100 items
Day 3 · 08:00FAR3 h · 70 items
Day 3 · 13:00AFAR3 h · 70 items

Passing rule: Pass with a weighted average of at least 75% and no subject below 65%.

Format in effect from Jul 14, 2022.

A few details are still being confirmed with official sources, so we show them as "To be confirmed" rather than guess.

Subjects

Financial Accounting and ReportingWeight to be confirmed

9 topics · 201 verified questions

Advanced Financial Accounting and ReportingWeight to be confirmed

14 topics · 160 verified questions

Management ServicesWeight to be confirmed

17 topics · 276 verified questions

AuditingWeight to be confirmed

12 topics · 3 verified questions

Regulatory Framework for Business TransactionsWeight to be confirmed

23 topics · 0 verified questions

TaxationWeight to be confirmed

9 topics · 0 verified questions

Sources (10)

Professional Regulatory Board of Accountancy Resolution No. 30, Series of 2022: reverting to the six LECPA subjects, renaming Management Advisory Services to Management Services, and adopting the revised Syllabi and Tables of Specifications starting October 2022 LECPA (with Annex A) (accessed Oct 18, 2026)
PRC: Tables of Specifications, Licensure Examination for Certified Public Accountants, effective October 2022 (2022-30 BOA TOS Final) (accessed Oct 18, 2026)
Republic Act No. 9298, Philippine Accountancy Act of 2004 (text on the Lawphil Project) (accessed Oct 18, 2026)
PRC Professional Regulatory Board of Accountancy: Program of the October 24, 25 and 26, 2026 Certified Public Accountants Licensure Examination (October 2026 LECPA Program) (accessed Oct 18, 2026)
PRC Professional Regulatory Board of Accountancy: Program of the May 24, 25 and 26, 2026 Certified Public Accountants Licensure Examination (May 2026 CPALE Program, rev. 1) (accessed Oct 18, 2026)
PRC Professional Regulatory Board of Accountancy: revised Program of the October 2024 Licensure Examination for Certified Public Accountants (accessed Oct 18, 2026)
PRC: Revised Program of the October 14, 15 and 16, 2022 Licensure Examination for Certified Public Accountants (accessed Oct 18, 2026)
Professional Regulatory Board of Accountancy Resolution No. 20, Series of 2026: adoption, issuance and promulgation of the revised Tables of Specifications for the subjects in the LECPA (accessed Oct 18, 2026)
OpenExamPrep: CPALE structure, qualification and examination mechanics (secondary source) (accessed Oct 18, 2026)
CPA Review PH: The 2029 CPALE is changing, new CPA board exam structure explained (secondary source) (accessed Oct 18, 2026)