Day 01
Financial Accounting and Reporting
- Review the Conceptual Framework and PAS 1 presentation
- Drill assets: cash, receivables, inventories, and PPE
- Do the FAR practice set and log misses
PRC · Professional Regulatory Board of Accountancy
Certified Public Accountant Licensure Exam Reviewer
The licensure exam that turns an accountancy graduate into a Filipino CPA. Six subjects, from financial accounting to business law, taken over three days.
- 6 subjects
- 79 lessons
- 4922+ questions
- 5 timed mocks
- Passing 75.00
Everything you need to walk into the CPALE genuinely prepared: 79 lessons across 6 subjects, 4922+ original exam-style questions with explanations, and 5 timed mock exams built to feel like the real test. One payment, lifetime access.
Original exam-style questions based on official coverage. No leaked or reproduced board exam questions.
Sec.01
Everything in the CPALE reviewer
One purchase, the whole toolkit. No upsells, no drip-feed.
79 in-depth lessons
Complete teaching across all 6 subjects, written straight to the board's coverage.
4922+ original questions
Every item written from scratch with a plain-English "why". No leaked or copied board exam items.
A quiz after every lesson
Lock in each lesson with a focused check, every answer explained in plain English.
30 section tests
Standalone tests per subject, to prove you own the whole area, not just fragments.
5 timed mock exams
Full-length simulations built to feel like the real test, scored against the 75% passing mark with a per-subject breakdown.
7-day study plan
A clear day-by-day path, so you always know exactly what to review next.
Progress and weak areas
Your scores, per subject, so you can see which part would fail you and drill it.
One payment, lifetime access
Yours for good, on any device. No subscription, ever.
Sec.02
Coverage and passing standard
Subjects and their weight, from the board's published Table of Specifications.
| Subject | Weight |
|---|---|
| Financial Accounting and Reporting (FAR) | 16% |
| Advanced Financial Accounting and Reporting (AFAR) | 16% |
| Management Advisory Services (MAS) | 16% |
| Auditing | 16% |
| Taxation | 16% |
| Regulatory Framework for Business Transactions (RFBT) | 22% |
| Total (6 parts) | 102% |
Passing standard
A general average of 75.00, with no part below 65.00. A single part under the floor fails you even when your average clears the mark, which is exactly why the reviewer tracks your weak areas.You need a general average of at least 75% with no grade below 65% in any of the six subjects. Falling below 65% in a subject, or below the conditional threshold, means a retake.
Who can take it
Graduates of a Bachelor of Science in Accountancy (BSA) from a CHED-recognized school who meet the PRC eligibility requirements.
Format
100% multiple choice, 450 items across six subjects over three days: MAS and Auditing (70 items each), Taxation (70) and RFBT (100), FAR and AFAR (70 each).
When
Held by the PRC (commonly twice a year). Confirm exact dates at prc.gov.ph.
Passing
75% general average, no subject below 65%
See the full outline on the CPALE coverage page.
Sec.03
Your 7-day study plan
A day-by-day path, so you always know what to review next. Give each day real hours: this is the floor, not a shortcut.
Day 02
Advanced Financial Accounting and Reporting
- Work through partnership and business-combination problems
- Review consolidation and PPSAS government accounting
- Do the AFAR practice set
Day 03
Management Advisory Services
- Master CVP, contribution margin, and break-even
- Drill variance analysis and capital budgeting
- Do the MAS practice set
Day 04
Auditing
- Review the PSA audit process and internal control
- Study the types of audit opinion and when each applies
- Do the Auditing practice set
Day 05
Taxation
- Review the general principles and income tax framework
- Study transfer taxes and VAT concepts
- Do the Taxation practice set
Day 06
Regulatory Framework for Business Transactions
- Master obligations and contracts essentials
- Review the Revised Corporation Code and negotiable instruments
- Do the RFBT practice set
Plus 1 more days, all inside the course.
Sec.04
The whole first section is free
No account, no card. Read every lesson in the first subject, take its quizzes, and drill its section test — all free — and see exactly how each answer is explained before you buy.
Free sectionStart here
The Conceptual Framework and the accounting for assets
The entire first subject is free — every lesson and its section test, the same depth as the rest of the course. Start with this lesson and keep going.
Start the free sectionFree sampleAccounting equation
Under the basic accounting equation, Assets equal Liabilities plus what element?
- aRevenue
- bEquity
- cExpenses
- dDrawings
The answer and its full explanation open in the free sample quiz.
Sec.05
Questions people ask first
How much does the ExamJuan CPALE reviewer cost?
It is a one-time purchase of ₱249.50 for lifetime access, with no subscription. Every course page has a free sample lesson and quiz so you can try before you buy.
Is access to the CPALE reviewer really lifetime?
Yes. You buy the reviewer once and keep it for as long as ExamJuan operates, including future updates to the course, on any device you sign in from. There is no recurring fee.
Are the CPALE questions original, or copied from past exams?
Every question is original and written to the board's published coverage. We never reproduce or adapt real examination items, and no reviewer can promise a passing result. What we can do is be thorough enough that mastering it makes you genuinely ready.
Can I try the CPALE reviewer before buying?
Yes. Every course page includes a free sample lesson and a short sample quiz, plus the full coverage and study plan, so you can judge the quality before you pay.
Does my progress sync across devices?
Yes. Create a free ExamJuan account and your completed lessons, quiz and mock scores, and purchases sync across every device you sign in on.
What is included in the ExamJuan CPALE reviewer?
Full study lessons for all 6 subjects, a quiz after every lesson, section practice tests, 5 timed mock exams paced and scored like the real exam, a 7-day study plan, and 4922+ original practice questions with plain-English explanations.
Sec.06
Sources and official references
Every subject and weight above is drawn from the board's own published documents. Verify them yourself.
Ready to begin?
Get exam-ready for the CPALE
The complete reviewer for a one-time ₱249.50: every lesson, all 4922+ questions, and 5 timed mocks, yours for life.
One payment · lifetime access · original exam-style questions based on official coverage.
₱249.50
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