MANILA, Philippines – The Professional Regulation Commission (PRC) releases the list of examinees and room assignments for the October 2026 Certified Public Accountant Licensure Examination (CPALE).
The PRC will administer the second regular CPALE this year on October 24, 25 and 26, 2026.
Test centers include the following: Manila, Baguio, Butuan, Cagayan de Oro, Calapan, Cebu, Davao, Iloilo, Koronadal, Legazpi, Lucena, Pagadian, Palawan, Pampanga, Rosales, Tacloban, Tuguegarao, and Zamboanga.
Here are the list of test locations and room assignments for the October 2026 CPALE:
- Manila
- Baguio
- Butuan
- Cagayan de Oro
- Calapan
- Cebu
- Davao
- Iloilo
- Koronadal
- Legazpi
- Lucena
- Pagadian
- Palawan
- Pampanga
- Rosales
- Tacloban
- Tuguegarao
- Zamboanga
Coverage of CPA Board Exam
October 24: Management Services and Auditing
October 25: Taxation and Regulatory Framework for Business Transactions
October 26: Financial Accounting and Reporting and Advanced Financial Accounting and Reporting
PRC General Instructions to CPA Examinees
1. Check or verify your school/building assignments at the PRC official website (www.prc.gov.ph) or through the Notices/Announcements to be posted at the PRC premises two (2) to three (3) working days before the date of examination.
2. Report to the school/building assignment before 5:30 a.m. on the first day of the examination to verify your room and seat number. BE PUNCTUAL. LATE EXAMINEES WILL NOT BE ADMITTED.
What to wear on exam day?
For male examinees, white polo shirt with collar (without any seal, logo, or mark) Decent pants or slacks.
For female examinees, white blouse or shirt with collar (without any seal, logo or mark) Decent pants or slacks.
What to bring on the exam day?
Bring the following items on examination proper:
- Notice of Admission
- Official Receipt
- One (1) piece metered-stamped window mailing envelope
- Two (2) or more pencils (No. 2)
- One (1) piece long brown envelope
- One (1) piece transparent plastic envelope (for keeping your valuables and other allowed items
- Ball pens with BLACK ink only
- Packed snacks, meals, and necessary medications, including hygiene and sanitary kits, in TRANSPARENT/CLEAR containers/cellophanes, with sufficient drinking water supply for the day. The proctors/room watchers shall not allow any person, including food delivery service, to give or distribute food to any examinees while the examination is in progress. Except for restroom necessities, no examinee shall be allowed to leave the examination room during the conduct of the examination.
Allowed and not allowed by PRC
Only one calculator shall be allowed inside the examination room. Calculators shall be inspected and have to be reset before the start of the examination.
Below are strictly prohibited inside exam premises:
- Books, notes, review materials, and other printed materials containing coded data/information/formula
- Calculators which are programmable or with embedded functions especially CASIO FX991ES and CASIO FX-991ES plus pursuant to Memorandum Circular 2018-01.
- APPLE, SAMSUNG AND OTHER SMART WATCHES, CELLULAR PHONES, EAR PLUGS, TRANSMITTERS, PORTABLE COMPUTERS, BLUETOOTH AND OTHER ELECTRONIC GADGETS/DEVICES WHICH MAY BE USED TO RETRIEVE DATA/INFORMATION AND/OR TO COMMUNICATE FOR WHATEVER PURPOSE.
- Bags of any kind (ladies bag, shoulder bags, attaché case, backpacks, etc.)
- Other examination aids not stated in the CPALE program
To learn more about the detailed coverage of examination and the full instructions on exam day, read the program of the October 2026 CPALE.
CPALE Updates
For queries and concerns, you may email Licensure Division at licensure.division@prc.gov.ph and licensure.office@prc.gov.ph.
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