CPA Exam Guide for Filipino Candidates
CPALE Overview · U.S. CPA from Manila · BSA Degree Equivalency
The Philippines has one of the largest pools of CPA candidates in Asia. This guide covers both the Philippine CPALE and the U.S. CPA exam, including how to pursue the U.S. credential from Manila, which states work best for Filipino candidates, and how the two exams compare.
34.0%
CPALE Pass Rate (Oct 2025)
4
U.S. CPA Sections
$390/section
Manila Prometric
$3,300–$5,600+
Total U.S. CPA Cost
CPALE vs U.S. CPA: Side-by-Side Comparison
| CPALE (Philippines) | U.S. CPA Exam | |
|---|---|---|
| Administered by | PRC Board of Accountancy | AICPA/NASBA via Prometric |
| Sections | 6 subjects over 3 days | 3 core + 1 discipline (4 total) |
| Format | 450 MCQs total | MCQs + Task-Based Simulations (TBS) |
| Passing Score | 75% average, no subject below 65% | 75 per section (0-99 scale) |
| Testing Window | Twice per year (May, October) | Continuous (core) / Quarterly (discipline) |
| Time Limit | 18 months to pass all | 18-month rolling window |
| Exam Fee | ₱900 (~$16) | ~$263/section + $390 international fee |
| Total Cost | ₱1,000–50,000+ | $3,300–$5,600+ from Philippines |
| Pass Rate | 30–34% (2024-2025) | 42–78% by section (2025) |
| Standards Tested | Philippine GAAP, Philippine tax law | U.S. GAAP, U.S. GAAS, IRC |
| Degree Required | BSA from CHED school | Bachelor's (120+ credits) |
| Career Scope | Philippine domestic practice | Global recognition, U.S. practice |
CPALE Exam Format (2026)
Day 1
Management Advisory Services (MAS)
70 MCQs
Auditing
70 MCQs
Day 2
Taxation
70 MCQs
Regulatory Framework for Business Transactions (RFBT)
100 MCQs
Day 3
Financial Accounting & Reporting (FAR)
70 MCQs
Advanced Financial Accounting & Reporting (AFAR)
70 MCQs
Passing criteria: 75% general average across all 6 subjects, no subject below 65%
Conditional passing: If you score 75%+ on at least a majority of subjects with no grade below 65%, you may be granted conditional credit. You must pass the remaining subjects within 2 years.
2026 dates: May 24-26, 2026 and October 24-26, 2026
CPALE Pass Rates
Source: Professional Regulation Commission (PRC). Pass rates have been trending upward through 2025.
Philippine Degree Equivalency for U.S. CPA
Bachelor of Science in Accountancy (BSA)
Various CHED-recognized institutions · 4-5 years · 140 credit hours
US Equivalent: Generally equivalent to a U.S. bachelor's degree with accounting concentration
The standard Philippine BSA includes substantial accounting coursework. Most credential evaluation agencies recognize it as meeting the 120-credit exam requirement. The extra credits may bring some candidates close to 150, but a master's degree or additional coursework is typically needed for 150-credit states.
Master of Business Administration (MBA)
Various CHED-recognized institutions · 1.5-2 years · 36 credit hours
US Equivalent: BSA (140) + MBA (36) = 176 credits — comfortably meets 150-credit requirement
Best path for Filipino candidates targeting 150-credit states without additional U.S. coursework.
Master in Management major in Public Accountancy
Various · 1.5-2 years · 36 credit hours
US Equivalent: BSA + Master's = meets 150-credit requirement
Specialized master's that deepens accounting expertise while meeting credit requirements.
How to Take the U.S. CPA Exam from the Philippines
Choose a U.S. State
Pick a state that doesn't require an SSN and accepts international candidates. Massachusetts, Wisconsin, Illinois, and Montana are popular for Filipino candidates. See our best states comparison for details.
Get Your Credentials Evaluated
Submit your BSA transcripts and degree to a credential evaluation agency. NIES ($225) is the most widely accepted. Processing takes 8-12 weeks.
Apply to the State Board
Submit your application, evaluation report, and fees to your chosen state's board of accountancy. Processing takes 4-8 weeks.
Receive Your NTS
Once approved, you'll receive a Notice to Schedule (NTS) valid for 6 months per section. This is your authorization to book exam appointments.
Book at Manila Prometric
Schedule your exam sections at the Manila Prometric center. The international administration fee is $390 per section on top of the standard ~$263 exam fee.
Study and Pass
You have an 18-month rolling window to pass all four sections. Most candidates spend 12-18 months studying with a CPA review course.
Meet Experience Requirements
After passing all sections, complete the experience requirement for your state (1-2 years of supervised accounting work). Some states offer a 120-credit pathway with 2 years of experience.
For a full walkthrough of each step, see our complete getting started guide.
Recommended States for Filipino Candidates
Massachusetts
No SSN required for exam or license. 120-credit pathway pending (S.2946 passed Senate 37-0). Strong international candidate support.
Wisconsin
No SSN required. 120-credit pathway active as of April 2026 (Act 166). Bachelor's degree + 2 years experience.
Illinois
No SSN, no residency, no citizenship required. 120-credit pathway available. One of the most popular states for international candidates.
Montana
No SSN required. Accepts FACS evaluation (cheaper option). Focuses on accounting + business credits rather than total credit hours.
For the full comparison, see our best states for international candidates guide.
Prometric Center in Manila
Center: Prometric Test Center Manila
Fee: $390/section (international administration fee)
Total exam cost per section: ~$653 ($263 exam fee + $390 international fee)
Manila is the only Prometric center in the Philippines for the U.S. CPA exam. The $390 international administration fee is per section, on top of the standard NASBA exam fees (~$263/section).
Cost Comparison: CPALE vs U.S. CPA
CPALE Costs
U.S. CPA Costs (from Philippines)
For a full cost breakdown, see our international candidate costs guide.
Why Many Filipino Accountants Pursue Both Credentials
The CPALE is required for domestic accounting practice in the Philippines. The U.S. CPA opens doors to international opportunities. Many Filipino accountants hold both.
Common career paths for dual credential holders include Big 4 offices in the Philippines servicing U.S. clients, BPO and shared services companies handling U.S. accounting operations, international firms with offices in both countries, and direct employment in the United States.
The CPALE and U.S. CPA test different standards (Philippine GAAP vs U.S. GAAP, Philippine tax law vs IRC), so passing one does not automatically prepare you for the other. The overlap is strongest in auditing concepts and general accounting principles.
Documents Required for U.S. CPA Application
- Official Transcript of Records (TOR) from your BSA institution
- Diploma or degree certificate
- Board rating or PRC certification (if you passed the CPALE)
- English translations are typically not needed (Philippine academic records are in English)
- Course descriptions or syllabi (may be requested by evaluation agency)
- Valid passport for Prometric identification
Community Resources
- r/accountingph — Reddit community for Filipino accounting students, reviewees, and CPA professionals.
- r/CPA — The largest CPA exam community on Reddit (covers U.S. CPA).
- PRC — Professional Regulation Commission — Official CPALE information, schedules, and results.
- CPA Review PH — cpareview.ph — Philippine CPA exam guides, schedules, and study resources.
Frequently Asked Questions
Can I take the U.S. CPA exam in the Philippines?
Yes. There is a Prometric test center in Manila where you can sit for all four sections of the U.S. CPA exam. You apply through a U.S. state board, receive your Notice to Schedule (NTS), and then book your exam at the Manila Prometric center. The international administration fee is $390 per section on top of standard exam fees.
Do I need to pass the CPALE before taking the U.S. CPA exam?
No. The CPALE and U.S. CPA are separate credentials administered by different bodies. You can pursue either or both independently. Many Filipino accountants take the CPALE first for domestic practice, then pursue the U.S. CPA for international career opportunities.
Will my BSA degree qualify me for the U.S. CPA exam?
A Philippine BSA from a CHED-recognized institution is generally evaluated as equivalent to a U.S. bachelor's degree with an accounting concentration. This meets the 120-credit exam eligibility requirement in most states. For states requiring 150 credits for licensure, you'll need additional graduate coursework or can use the 120-credit pathway (with 2 years of experience) now available in 25+ states.
Do I need a Social Security Number (SSN) to take the U.S. CPA exam?
No. Several states allow international candidates to sit for the exam and obtain a license without an SSN. Massachusetts, Wisconsin, Illinois, Montana, and New Hampshire are popular choices for Filipino candidates. Some states accept an ITIN (Individual Taxpayer Identification Number) as an alternative.
How do the CPALE and U.S. CPA exams compare?
The CPALE covers 6 subjects over 3 days with 450 MCQs total, requiring a 75% average with no subject below 65%. The U.S. CPA has 4 sections (3 core + 1 discipline) taken separately over an 18-month window, with each section scored on a 0-99 scale (75 to pass). The CPALE tests Philippine accounting standards and tax law, while the U.S. CPA tests U.S. GAAP, GAAS, and IRC. Both are challenging — CPALE pass rates run 30-34%, while U.S. CPA section pass rates range from 42% (FAR) to 78% (TCP).
Which credential evaluation agency should I use?
NIES (NASBA International Evaluation Services) is the most widely accepted at $225. FACS and WES are also options but cost more and aren't accepted by all states. Check your target state's board website for approved agencies before paying for an evaluation.
How long does the entire U.S. CPA process take from the Philippines?
Plan for 18-24 months total. Credential evaluation takes 8-12 weeks. State board application review takes 4-8 weeks. Once you receive your NTS, you have a testing window (typically 6 months per section). Most candidates spend 12-18 months studying for and passing all four sections. Some complete it faster with full-time study.
Is the U.S. CPA recognized in the Philippines?
The U.S. CPA credential is recognized internationally but does not replace the CPALE for domestic Philippine accounting practice. Filipino CPAs with a U.S. CPA typically work for multinational firms, Big 4 offices with U.S. clients, BPO companies servicing U.S. businesses, or pursue careers abroad. Having both credentials is common among Filipino accountants targeting international careers.
Brennan Kolar
Founder, Atlas CPA Index
Brennan Kolar is the founder of Atlas CPA Index, an independent CPA review comparison platform covering all 55 U.S. jurisdictions. With over 10 years of experience in the CPA industry, he built Atlas to help candidates find the right review course based on how they actually learn, not which provider has the biggest ad budget.
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