Last updated: October 7, 2026
Room assignment status (as of October 7, 2026)
PRC has started posting room assignments for the October 24–26, 2026 CPA Licensure Examination (CPALE). The Lucena list is already up. Lists for the other testing centers, including Manila, Cebu and Davao, are still to be announced. Larger centers are usually posted in the last week before the exam. We update the table below as PRC releases each one, so bookmark this page.
With only a couple of weeks left before the October 2026 CPA board exam, your review should be in its final stretch. The logistics also need to be settled: which school you’re assigned to, which room, what time to report, and what you can and cannot bring inside. This guide covers all of it.
CPALE October 2026: Key Details
| Item | Details |
|---|---|
| Exam dates | October 24, 25 and 26, 2026 (Saturday to Monday) |
| Filing period | July 10 – September 9, 2026 (closed) |
| Testing centers | NCR (Manila), Baguio, Butuan, Cagayan de Oro, Calapan, Cebu, Davao, Iloilo, Koronadal, Legazpi, Lucena, Pagadian, Palawan, Pampanga, Rosales, Tacloban, Tuguegarao, Zamboanga |
| Administering body | PRC and the Professional Regulatory Board of Accountancy (BOA) |
| Target release of results | November 3, 2026 |
CPALE October 2026 Exam Schedule
The CPALE covers six subjects over three days, with one subject in the morning and one in the afternoon each day:
| Day | Morning | Afternoon |
|---|---|---|
| Sat, Oct 24 | Management Services (MS) | Auditing (AUD) |
| Sun, Oct 25 | Taxation (TAX) | Regulatory Framework for Business Transactions (RFBT) |
| Mon, Oct 26 | Financial Accounting and Reporting (FAR) | Advanced Financial Accounting and Reporting (AFAR) |
Session times: Follow the exact start and end times printed in PRC’s official Program of Examination and on your Notice of Admission. Plan to be at your school well before the morning session every day, not just Day 1.
Room Assignment Status by Testing Center
| Testing center | Status |
|---|---|
| Lucena | ✅ Posted |
| NCR (Manila) | To be announced |
| Baguio | To be announced |
| Butuan | To be announced |
| Cagayan de Oro | To be announced |
| Calapan | To be announced |
| Cebu | To be announced |
| Davao | To be announced |
| Iloilo | To be announced |
| Koronadal | To be announced |
| Legazpi | To be announced |
| Pagadian | To be announced |
| Palawan | To be announced |
| Pampanga | To be announced |
| Rosales | To be announced |
| Tacloban | To be announced |
| Tuguegarao | To be announced |
| Zamboanga | To be announced |
How to Check Your CPALE Room Assignment
- Go to the official PRC website, prc.gov.ph, and open the Room Assignment page.
- Look for Certified Public Accountants with the exam dates October 24, 25 & 26, 2026.
- Click the entry for your testing center, the one you chose when you filed in LERIS. It is also printed on your Notice of Admission.
- Open the PDF and search for your name (Ctrl+F or “Find in page” on your phone). Lists are usually sorted by school and then by room, so searching is faster than scrolling.
- Write down your school or building, room number and seat or sequence number, if listed.
- Check again 2–3 days before the exam. PRC sometimes posts updated lists or additional schools.
Can’t find your name? Make sure you opened the right testing center’s file, and try searching your surname only (watch for ñ and compound surnames). If you still can’t find it, contact the PRC regional office for your testing center right away. Don’t wait until exam week.
Never rely only on a screenshot shared in a Facebook group or group chat. Always confirm with the official PRC file.
Details to Verify Before Exam Day
- School address and gate: big campuses have several entrances. Find out which gate examinees use.
- Travel time at 5:00 AM: do a dry run if you can, or check the route at the same hour on a weekend.
- Where you’ll stay: if you’re coming from a province, book lodging near the school for all three nights, from October 23 to 25.
- Your NOA details: your name, application number and testing center should match the room assignment.
What to Bring on CPALE Exam Day
- Notice of Admission (NOA), printed
- Valid government-issued ID
- Official receipt of your examination fee
- Metered window envelope and long brown envelope
- Transparent plastic envelope for your valuables
- Pencils (No. 2) and black ballpoint pens, with spares
- One allowed calculator (see the rules below)
- Snacks, lunch and water in clear containers
Prohibited inside the exam room
- Review materials, notes and any printed matter
- Mobile phones, smartwatches and any device that can store or retrieve data
- Programmable calculators
- Bags. Leave them at the designated area or bring only the transparent envelope.
Calculator rules
Only one non-programmable calculator is allowed inside the room. Proctors will inspect it and have it reset before the exam starts. Reports on PRC’s October 2026 CPALE instructions list Casio fx-991ES-series units among the prohibited programmable calculators. Check your exact model against the official PRC program now. Don’t find out at the gate. Practice with the same calculator you will bring.
Attire
The commonly prescribed attire is a white polo shirt or blouse with a collar and no prints or logos, with decent pants or slacks. Follow the dress code stated in your official PRC program.
Final 17-Day Checklist (October 7–23)
| When | What to do |
|---|---|
| Oct 7–13 | Take timed mock exams in the official order (MS → AUD, TAX → RFBT, FAR → AFAR). Log every mistake by topic. |
| Oct 14–19 | Close your weakest gaps. Drill tax rates, RFBT codal provisions and AFAR computations. Check your room assignment as soon as your center is posted. |
| Oct 20–22 | Do light mixed review. Prepare your envelopes, print your NOA, test your calculator and lay out your attire. |
| Oct 23 | Review your short notes only. Travel to your lodging, check your room assignment one last time and sleep early. |
For a subject-by-subject plan, see our CPALE October 2026 Final Prep Guide.
Exam-Day Reminders
- Arrive early every day. Aim to be at the gate by about 5:30 AM. Late examinees can be refused entry.
- Read every question fully, especially in Taxation and RFBT, where one word (“except”, “not”, “void” vs. “voidable”) changes the answer.
- Budget your time in MS and AFAR. Skip long computations and come back to them later.
- Shade carefully. Erase completely when you change an answer, and check that your item numbers match before you submit.
- Reset after each subject. A hard morning paper says nothing about the afternoon. Use lunch to eat and rest, not to cram.
After the CPALE: Results and What’s Next
PRC’s target release date for the October 2026 CPALE results is November 3, 2026. For reference, the May 2026 CPALE had a passing rate of 30.83% with 3,004 new CPAs. See our May 2026 CPALE results.
To pass, you need a general weighted average of at least 75% and no subject rating below 65%. Once you pass, see How Much Do CPAs Earn in the Philippines. If you’re planning a retake, our CPALE May 2027 Prep Guide has the next cycle’s plan.
Frequently Asked Questions
When is the CPALE October 2026?
October 24, 25 and 26, 2026 (Saturday to Monday).
Where can I check my CPALE room assignment?
On the Room Assignment page of the official PRC website (prc.gov.ph). Choose Certified Public Accountants, October 24–26, 2026, then your testing center.
Is the CPALE room assignment for Manila out?
As of October 7, 2026, only the Lucena list has been posted. Larger centers like Manila, Cebu and Davao are usually posted in the last week before the exam. We’ll update this page when they are.
What calculator is allowed in the CPALE?
One non-programmable calculator only. Programmable models are prohibited, and reports list the Casio fx-991ES series among them. Check your model against PRC’s official program.
When will the October 2026 CPALE results be released?
PRC’s target release date is November 3, 2026.
Sources
- PRC: Schedule of Licensure Examinations for the Year 2026
- PRC: Official website (Room Assignment page)
- The Summit Express: CPALE Room Assignments: October 2026
- PRC Board: CPALE Room Assignments: October 2026
Exams Pinas is not affiliated with the PRC. Your official room assignment, Program of Examination and Notice of Admission always take precedence over this guide.