CPA Board Exam 2026: October CPALE Results, Requirements and LERIS Guide

CPA Board Exam 2026: October CPALE Results, Requirements and Application Guide

October 2026 CPALE results

PRC released the October 2026 Certified Public Accountants Licensure Examination (CPALE) results on November 3, 2026: 3,988 of 10,746 examinees passed (37.11%), with 3 examinees withheld. The topnotcher is Tyron Jones Timoteo Acuña of Kingfisher School of Business and Finance with 92.00%. Registration for successful examinees starts December 23, 2026; the oath-taking date is to be announced (TBA). See the full list of passers, top 10 and top-performing schools in our CPALE results article, and the official PRC announcement.

The October 2026 CPALE was given by the Board of Accountancy, composed of Hon. Noe G. Quiñanola (Chairman), Hon. Maria Teresita Z. Dimaculangan (Vice Chairperson, inhibited), and Hon. Gloria T. Baysa, Hon. Thelma S. Ciudadano, Hon. Samuel B. Padilla and Hon. Gervacio I. Piator (Members), per PRC.

Next CPALE: 2027 schedule

The October 2026 CPALE (October 24–26, 2026) has been completed, and applications for it are closed. PRC has not yet posted the 2027 examination dates; they will be announced in PRC’s next annual examination schedule (2027 dates TBA). Check the official PRC examination calendar and our annual PRC board exam schedule hub for updates.

Past testing centers (October 2026)

For the October 2026 exam, PRC listed NCR, Baguio, Butuan, Cagayan de Oro, Calapan, Cebu, Davao, Iloilo, Koronadal, Legazpi, Lucena, Pagadian, Palawan, Pampanga, Rosales, Tacloban, Tuguegarao and Zamboanga. Testing centers for the next exam will be announced by PRC.

Who can take the CPA board exam?

Applicants must satisfy PRC Board of Accountancy eligibility and academic requirements, generally including the required accountancy degree from a recognized institution and applicable legal qualifications. First-time applicants, repeaters and conditional examinees may have different requirements. Consult the PRC list of documentary requirements rather than relying on an outdated checklist.

Documentary requirements and application

Check PRC’s current checklist for PSA civil-registry documents, transcript of records, degree credentials and any additional Board of Accountancy documents applicable to your status. Apply through PRC LERIS online services: create or sign in to your account, complete your profile, select Certified Public Accountants, book an available appointment, pay the required fee and follow the documentary submission and Notice of Admission instructions. Applications for the October 2026 exam closed September 9, 2026; watch PRC announcements for the next application period.

CPALE examination subjects

Core CPALE subjects include Financial Accounting and Reporting, Advanced Financial Accounting and Reporting, Management Services, Auditing, Taxation and Regulatory Framework for Business Transactions. The official PRC examination program controls subject order, exam-day instructions, permitted calculators and any updates; consult the PRC downloads and examination programs.

Results and frequently asked questions

Were the October 2026 results released? Yes. PRC released them on November 3, 2026 (3,988 of 10,746 passed, 37.11%). Where can I see the list of passers? See our CPALE results article or PRC’s official website. When is the next CPALE? The 2027 schedule is not yet posted by PRC; dates are TBA and will appear in PRC’s next annual schedule — see our annual PRC board exam schedule hub. When is the oath-taking? To be announced by PRC; registration starts December 23, 2026.

Earlier examination information (archive)

Earlier CPALE schedules and results are historical and should not be used to plan future examinations.

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