CPALE · Study plan
Certified Public Accountant Licensure Exam study plan
A 7-day schedule that walks every subject of the CPALE in order, then finishes with a full timed mock exam. Follow it as written, or stretch each day into a week: the sequence is what matters. It pairs directly with the ExamJuan reviewer, where each step has the lessons, quizzes, and practice tests ready.
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The 7-day plan
1Financial Accounting and ReportingPFRS and the financial statements
- Review the Conceptual Framework and PAS 1 presentation
- Drill assets: cash, receivables, inventories, and PPE
- Do the FAR practice set and log misses
2Advanced Financial Accounting and ReportingCombinations, partnerships, government
- Work through partnership and business-combination problems
- Review consolidation and PPSAS government accounting
- Do the AFAR practice set
3Management Advisory ServicesCost and financial management
- Master CVP, contribution margin, and break-even
- Drill variance analysis and capital budgeting
- Do the MAS practice set
4AuditingProcess, evidence, and reporting
- Review the PSA audit process and internal control
- Study the types of audit opinion and when each applies
- Do the Auditing practice set
5TaxationIncome, transfer, and business taxes
- Review the general principles and income tax framework
- Study transfer taxes and VAT concepts
- Do the Taxation practice set
6Regulatory Framework for Business TransactionsObligations, contracts, and corporations
- Master obligations and contracts essentials
- Review the Revised Corporation Code and negotiable instruments
- Do the RFBT practice set
7Full mock and reviewSimulate exam week
- Take a full mock version under time
- Re-work your two weakest subjects
- Rest before exam day
How to use mock exams before the CPALE
A mock exam is only useful if you treat it like the real one and learn from it afterward. Here is how to get the most out of the 5 timed CPALE mocks in the reviewer.
- 1Take one full timed mock early, before you feel ready. It gives you an honest baseline and shows which of the 6 subjects need the most work.
- 2Review every item you missed against its explanation, not just the ones you guessed. A wrong answer you understand is worth more than a right answer you fluked.
- 3Use the per-subject breakdown after each mock to steer your study back toward your weakest areas, especially any subject near the 65% floor.
- 4Retake the mocks closer to exam day under strict time. Aim to pass all 5 versions comfortably above 75% before you sit the real thing.
See the full outline on the CPALE coverage page, or read what to expect on CPALE exam day.