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

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

2026 CPALE examination dates

PRC’s next Certified Public Accountants Licensure Examination is scheduled for October 24–26, 2026. Applications opened July 10 and closed September 9, 2026; the application deadline has passed. PRC’s target release date for results is November 3, 2026, subject to change. See official PRC 2026 examination calendar and our annual PRC board exam schedule hub.

Official 2026 testing centers

PRC lists NCR, Baguio, Butuan, Cagayan de Oro, Calapan, Cebu, Davao, Iloilo, Koronadal, Legazpi, Lucena, Pagadian, Palawan, Pampanga, Rosales, Tacloban, Tuguegarao and Zamboanga. Check your Notice of Admission and PRC room assignments for your exact examination site.

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 Consult the PRC list of documentary requirements rather than relying on an outdated checklist.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 October 2026 already closed September 9.

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

Is November 3 the confirmed release date? No. It is PRC’s target release date. Can I still apply for October 2026? The published deadline was September 9. Where do I see results? Check PRC’s official website and our CPALE results archive. Where are next year’s dates? Consult the next official annual calendar through our annual PRC board exam schedule hub.

2025 examination information (archive)

Earlier 2025 CPALE schedules and results are historical and should not be used to plan the October 2026 examination.

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