OLD BLECPA SUBJECTS NEW BLCEPA SUBJECTS

From To
1. Theory of Accounts 1. Financial Accounting and Reporting
2. Practical Accounting Problems 1 2. Advanced Financial Accounting and
3. Practical Accounting Problems 2 Reporting

4. Management Services 3. Management Advisory Services

5. Auditing Theory 4. Auditing
6. Auditing Problems
7. Business Law and Taxation 5. Taxation
6. Regulatory Frameword for Business
Transaction.

Rating in the Licensure Examination

 To be qualified as having passed the CPALE, a candidate must obtain a weighted general average
of 75% and above with no grades lower than 65% in any given subject.
 In the event that the candidate obtains 75% and above in at least majority of the subjects
provided in this act, he/she shall receive a conditional credit for the subjects passed PROVIDED:
o The candidate shall take an exam in the remaining subjects within 2 years from the
preceding examination.
o That if the candidate fails to obtain 75% and a rating of at least 65% in each subject
reexamined, he shall be considered as FAILED in the entire examination.

 Passed
o Gen average 75%, no grades lower than 65%
 Conditional
o 75% and above in majority of subjects
o You have two years to retake the below 75 subjects
o If you passed the next take- it’s considered as one take
o If the candidate fails to obtain 75% and a rating of at least 65% in each subject
reexamined, he shall be considered as failed.
 Failed