MANILA, Philippines – The final list of examinees and room assignments for the December 2024 Certified Public Accountant Licensure Examination (CPALE) or CPA board exam are available online in few days before the tests.
The Professional Regulation Commission (PRC) and the Professional Regulatory Board of Accountancy will conduct the second regular CPALE this year on December 6, 7 and 8, 2024.
It was originally scheduled on October 25, 26, and 27, 2024 but was postponed due to the onslaught and impact of the severe tropical storm "Kristine" affecting examinees and various testing centers nationwide.The December 2024 CPALE will be administered in various testing centers nationwide: Manila, Baguio, Butuan, Cagayan de Oro, Calapan, Cebu, Davao, Iloilo, Koronadal, Legazpi, Lucena, Pagadian, Palawan, Pampanga, Rosales, Tacloban, Tuguegarao and Zamboanga.
Here's the list of test centers for the December 2024 CPALE:
- Manila
- Baguio
- Butuan
- Cagayan de Oro
- Calapan
- Cebu
- Davao
- Iloilo
- Koronadal
- Legazpi
- Lucena
- Lucena - Conditioned
- Pagadian
- Palawan
- Pampanga
- Rosales
- Tacloban
- Tuguegarao
- Zamboanga
Coverage of CPA Board Exam
December 6: Management Services, Auditing
December 7: Taxation, Regulatory Framework for Business Transactions
December 8: Financial Accounting and Reporting, 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
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 below program of December 2024 CPALE:
CPALE Program December 2024 updated
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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