the event a candidate obtains the rating of seventy-five percent (75%) and above in at least a
majority of subjects as provided for in this Act, he/she shall receive a conditional credit for the
subjects passed: Provided, That a candidate shall take an examination in the remaining subjects
within two years from the preceding examination: Provided, further, That if the candidate fails
to obtain at least a general average of seventy-five percent (75%) and a rating of at least sixtyfive percent (65%) in each of the subjects reexamined, he/she shall be considered as failed in
the entire examination.
RA 9298 stated that Any candidate who fails in
two (2) complete Certified Public Accountant Board Examinations shall be disqualified from
taking another set of examinations unless he/she submits evidence to the satisfaction of the
Board that he/she enrolled in and completed at least twenty-four (24) units of subject given in
the licensure examination. The examination in which the candidate was conditioned
together with the removal examination on the subject in which he/she failed shall be counted
as one complete examination.
a Filipino citizen
is of good moral character
is a holder of the degree of Bachelor of Science in Accountancy conferred by a school
college, academy or institute duly recognized and/or accredited by the CHED or other
authorized government offices and
has not been convicted of any criminal offense involving moral turpitude.
Src: RA 9298 - Philippine Accountancy Act of 2004
BS ACCOUNTANCY GRADUATE ONLY
NSO / PSA Birth Certificate
NSO / PSA Marriage Contract (for married female applicants)
Transcript of Records with scanned picture and Remarks "For Board Examination Purposes"
(First Timers & Repeaters)
Valid NBI Clearance
(First Timers & Repeaters)
After two (2) failures, REFRESHER COURSE, effective October 1976
Conditioned/Removal Examination - to be taken within two (2) years from the date of examination.
P900.00 - complete
P450.00 - conditioned/removal
What to Bring During The exam
Notice of Admission
One (1) piece metered-stamped window mailing envelope
Two (2) or more pencils (No. 2)
Ballpens with black ink only
One (1) piece long brown envelope
One (1) piece long transparent/plastic envelope (for keeping your valuables and other allowed items)
Only basic calculators are allowed. A basic calculator is one which only contains
the keys for the basic functions (+, -, x and /). It may also have the memory keys
(M+, M-, MR and MC). Calculators with TAX functions are also allowed.
For other requirements during the exam as prescribed by PRC - visit their site prc.gov.ph .
Like: Health Forms (Pursuant to Memorandum No. 68, series of 2020)
Negative RT-PCR Test Results, if applicable, or Certificate of Quarantine