Coverage of PRC CPA Board Exam

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  1. Coverage
    • Management Advisory Services
    • Auditing
    • Taxation
    • Regulatory Framework for Business Transactions
    • Financial Accounting and Reporting
    • Advanced Financial Accounting and Reporting

  2. The Passing Score (%)
    • Average Rating not less than 75%
    • No rating lower than 65% in any given subject
    • In 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.

  3. Qualifications
    • 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

  4. Requirements
    • 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.
    • Payment:
      • P900.00 - complete
      • P450.00 - conditioned/removal

  5. What to Bring During The exam
    • Notice of Admission
    • Official Receipt
    • 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 .
      • Like: Health Forms (Pursuant to Memorandum No. 68, series of 2020)
      • Negative RT-PCR Test Results, if applicable, or Certificate of Quarantine


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