Board exams

CPALE

Certified Public Accountants Licensure Examination

Know your next step

Organize your accountancy review around the six published examination subjects.

Administered by: Professional Regulation Commission (PRC)
Who it’s for: Accountancy graduates who meet PRC admission requirements.
Schedule: Two scheduled sittings in 2026; confirm the latest PRC advisory.
Available on FreeReviewer.ph: 395 original practice questions with explanations

What the exam covers

Subject groups found in the official sources below. Check the current program for your exam, level, and specialization.

Management servicesAuditingTaxationRegulatory framework for business transactionsFinancial accounting and reportingAdvanced financial accounting and reporting

Make a little progress today

Start with a subject or a focused topic. The lists below show our current original question inventory. These exercises cover selected ideas and do not form a complete exam syllabus or simulation.

Financial accounting and reporting

79 original questions · explanations included

Explore 79 published topics in Financial accounting and reporting

Advanced financial accounting and reporting

59 original questions · explanations included

Explore 59 published topics in Advanced financial accounting and reporting

Management services

59 original questions · explanations included

Explore 59 published topics in Management services

Auditing

58 original questions · explanations included

Explore 58 published topics in Auditing

Taxation

59 original questions · explanations included

Explore 59 published topics in Taxation

Regulatory framework for business transactions

81 original questions · explanations included

Explore 81 published topics in Regulatory framework for business transactions

Learn the ideas behind your practice

Work through a lesson with examples and a self-check, then return to practice. These lessons support selected topics.

Trace transactions through the accounting equation

4 minute read · Accounting

Cash timing and accrual recognition

4 minute read · Accounting

Questions and guides are independently prepared. A practice score is not an official result, readiness prediction, or guarantee of admission or passing. Professional exam starter material has not been endorsed by a licensing board.