The Professional Regulation Commission (PRC) released the Room Assignments: Certified Public Accountants Licensure Examination CPALE October 2026. The exam will be on October 24, 25, and 26, 2026, in the cities of NCR, Baguio, Butuan, Cagayan de Oro, Calapan, Cebu, Davao, Iloilo, Koronadal, Legazpi, Lucena, Pagadian, Palawan, Pampanga, Rosales, Tacloban, Tuguegarao, and Zamboanga.
List of Requirements – Room Assignments: Certified Public Accountants Licensure Examination CPALE October 2026
Applicants must submit their Philippine Statistics Authority (PSA) Birth Certificate, a PSA Marriage Contract for married female applicants, and a Transcript of Records (TOR) bearing a scanned photograph and the remark “For Board Examination Purposes.” Both first-time and repeat applicants are also required to submit a valid National Bureau of Investigation (NBI) Clearance. Applicants who have failed the examination twice must submit a refresher course TOR from a school duly accredited by the Board of Accountancy (BOA) to offer refresher courses. The refresher TOR is valid for two years from its date of issuance. For conditional examinees, the conditioned or removal examination must be taken within two years from the date of the examination. The examination fee is ₱900.00 for the complete examination and ₱450.00 for the conditioned or removal examination.
Things to Prepare and Bring on the Examination Day
- Notice of Admission
- Official Receipt
- Two (2) or more pencils (No. 2)
- Ball pens with BLACK ink only
- One (1) piece long brown envelope
- One (1 ) piece Long Transparent (non-colored) Plastic Envelope (for keeping your valuables and other allowed items).
Proper Dress Code on Examination Day – Room Assignments: Certified Public Accountants Licensure Examination CPALE October 2026
The specific dress code for the male and female examinee is without any logo or plain tuck-in polo t-shirt and a white blouse or shirt with a collar. Both examinees are advised to wear comfortable slack or decent pants.
Things that are Prohibited Inside the Classroom
The specific dress code for the male and female examinee is without any logo or plain tuck-in polo t-shirt and a white blouse or shirt with a collar. Both examinees are advised to wear comfortable slack or decent pants.
- Calculators that have embedded programs, especially CASIO FX991ES and CASIO FX-991ES plus, or any kind of calculators.
- Books, notes, review materials, and other printed materials containing coded data/information/formula (except Rules VII and VIII of the 2004 Revised IRR of P.D. No. 1096/1977 NBCP as qualified below)
- Apple, Samsung, and other smartwatches, cellular phones, wireless earplugs, and other electronic devices that are used for communication.
- Bags of any kind.
- Other examination aides are not stated in the program.
Coverage of the Exam (Room Assignments: Certified Public Accountants Licensure Examination CPALE October 2026)
The Certified Public Accountants Licensure Examination covers six major subjects scheduled over three days. Management Services and Auditing will be administered on Saturday, October 24, 2026, from 8:00 AM to 11:00 AM and 1:00 PM to 4:00 PM, respectively. Management Services focuses on management-related accounting and decision-making topics, while Auditing deals with the examination subject as specified in the official program.
On Sunday, October 25, 2026, examinees will take Taxation from 8:00 AM to 11:00 AM and Regulatory Framework for Business Transactions from 1:00 PM to 4:00 PM. These subjects cover taxation and the regulatory framework governing business transactions, respectively.
On Monday, October 26, 2026, the examination will cover Financial Accounting and Reporting from 8:00 AM to 11:00 AM and Advanced Financial Accounting and Reporting from 1:00 PM to 4:00 PM. These subjects focus on financial accounting and reporting, including advanced accounting and reporting topics. The official examination program identifies the subjects and their schedules but does not provide a detailed list of subtopics for each subject.
Examinees must verify their school and building assignments through the official Professional Regulation Commission (PRC) website and report before 6:30 AM on the first examination day. Required materials include the Notice of Admission, a metered-stamped window mailing envelope, at least two No. 2 pencils, a long brown envelope, a transparent plastic envelope, black-ink ballpens, and permitted non-programmable calculators. Programmable calculators, mobile phones, smartwatches, bags, and unauthorized review materials are prohibited inside the examination premises.
Reference:
Disclaimer: prcboardupdates.com is not affiliated with the Professional Regulation Commission (PRC). All board exam updates are published for informational purposes only. For official announcements, schedules, room assignments, and results, please visit prc.gov.ph. Readers are advised to verify all information directly from the PRC. Any action taken based on the information provided on this site is at your own risk. Please remain vigilant against misinformation and fraudulent activities.
Exam Updates
If you have any concerns about the licensure examination, please get in touch with the PRC official website. In the meantime, to keep you updated on the results, it is advised to visit this page from time to time or bookmark this page, visit the PRC official website, and follow us on our social media pages:
Social Media Pages:
Social Media Groups:
Room Assignments: Certified Public Accountants Licensure Examination CPALE October 2026
| Certified Public Accountant | October 24, 25 & 26, 2026 | Iloilo | |
| Certified Public Accountant | October 24, 25 & 26, 2026 | Lucena | |
| Certified Public Accountant | October 24, 25 & 26, 2026 | Oriental Mindoro | |
| Certified Public Accountant | October 24, 25 & 26, 2026 | Palawan | |
| Certified Public Accountant | October 24, 25 & 26, 2026 | Rosales | |
| Certified Public Accountant | October 24, 25 & 26, 2026 | Tacloban | |