CPALE Exam Preparation Schedule 2025
CPALE Exam Preparation Schedule 2025
Percentage of Completion
Topics
Diagnostic Exam
First Pre-board Final Pre-board
AFAR 0.00% 0.00% 0.00%
AUD PRAC 0.00% 0.00% 0.00%
AUD THEO 0.00% 0.00% 0.00%
FAR 0.00% 0.00% 0.00%
MS 0.00% 0.00% 0.00%
RFBT 0.00% 0.00% 0.00%
TAX 0.00% 0.00% 0.00%
14 98
CPALE APPLICATION REQUI
Birth Certificate (Original and P
Pre-board
TOR for Board Exam (Original a
examination DAYS BEFORE DAYS BEFORE NBI Clearance
ratings First Pre-board Final Pre-board Passport photo with nametag (S
### May 2, 2025 2x2 Pic for LERIS (Softcopy)
AFAR Exam Fee - ₱900
AUD PRAC PRC Official E-Receipt
AUD PROB Printed Application Form
FAR Documentary Stamp
MS Others: Money, Ballpen, Glue &
RFBT
TAX
AVERAGE 0.00% 0.00%
EFORE CPALE
5, 2025
May 25 - 27, 2024)
of Completion
Drills Pre-week
Per Topic Summative Lecture Vids Drill
0.00% 0.00% 0.00% 0.00%
25.00% 0.00% 0.00% 0.00%
0.00% 0.00% 0.00% 0.00%
0.00% 0.00% 0.00% 0.00%
0.00% 0.00% 0.00% 0.00%
0.00% 0.00% 0.00% 0.00%
0.00% 0.00% 0.00% 0.00%
APPLICATION REQUIREMENTS:
rtificate (Original and Photocopy) FALSE
Board Exam (Original and Photocopy) FALSE
rance FALSE
photo with nametag (Surname, First Name, M.I.) FALSE
or LERIS (Softcopy) FALSE
e - ₱900 FALSE
cial E-Receipt FALSE
Application Form FALSE
ntary Stamp FALSE
Money, Ballpen, Glue & Facemask FALSE
ADVANCED FINANCIAL ACCOUNTING AND REPORTINGLecture VidsDurationDrills
First Pre-board Examination Topics
Diagnostic Exam 0
Part 1 0 [Link]
Part 2 0 [Link]
Part 3 0 [Link]
Part 4 0 [Link]
Partnership 0
Part 5 0 [Link]
Part 6 0 [Link]
Part 7 0 [Link]
Part 8 0 [Link]
Part 1 0 [Link]
Corporate Liquidation Part 2 0 [Link] 0
Part 3 0 [Link]
Part 1 0 [Link]
Franchise Accounting Part 2 0 [Link] 0
Part 3 0 [Link]
Part 1 0 [Link]
Part 2 0 [Link]
Long-term Construction Contracts 0
Part 3 0 [Link]
Part 4 0 [Link]
Part 1 0 [Link]
Consignment Sales 0
Part 2 0 [Link]
Part 1 0 [Link]
Joint Arrangement Part 2 0 [Link] 0
Part 3 0 [Link]
Part 1 0 [Link]
Part 2 0 [Link]
Home Office and Branch Part 3 0 [Link] 0
Part 4 0 [Link]
Part 5 0 [Link]
Part 1 0 [Link]
Part 2 0 [Link]
Business Combination - Merger 0
Part 3 0 [Link]
Part 4 0 [Link]
Part 1 0 [Link]
Part 2 0 [Link]
Part 3 0 [Link]
Part 4 0 [Link]
Consolidated and Separate Statements 0
Part 5 0 [Link]
Part 6 0 [Link]
Part 7 0 [Link]
Part 8 0 [Link]
Final Pre-board Examination Topics
Part 1 0 [Link]
Part 2 0 [Link]
Part 3 0 [Link]
Effects on Changes in the Foreign Currency 0
Part 4 0 [Link]
Part 5 0 [Link]
Part 6 0 [Link]
Part 1 0 [Link]
Part 2 0 [Link]
Part 3 0 [Link]
Job Order Part 4 0 [Link] 0
Part 5 0 [Link]
Part 6 0 [Link]
Part 7 0 [Link]
Part 1 0 [Link]
Part 2 0 [Link]
Part 3 0 [Link]
Process Costing Part 4 0 [Link] 0
Part 5 0 [Link]
Part 6 0 [Link]
Part 7 0 [Link]
Part 1 0 [Link]
Joint products and By-Products Part 2 0 [Link] 0
Part 3 0 [Link]
Part 1 0 [Link]
NGAs 0
Part 2 0 [Link]
Part 1 0 [Link]
NPOs 0
Part 2 0 [Link]
Part 1 0 [Link]
Insurance Contracts 0
Part 2 0 [Link]
Summative Drill 0
Part 1 0 [Link]
Part 2 0 [Link]
Pre-week Lecture 0
Part 3 0 [Link]
Part 4 0 [Link]
Pre-week Lecture 0
Part 2 0 [Link]
Pre-week Lecture Part 3 0 [Link] 0
Part 4 0 [Link]
Part 5 0 [Link]
Part 7 0 [Link]
Part 8 0 [Link]
Part 1 0 [Link]
Part 2 0 [Link]
Employee Benefits 0
Part 3 0 [Link]
Part 4 0 [Link]
Part 1 0 [Link]
Part 2 0 [Link]
Share-Based Payments 0
Part 3 0 [Link]
Part 4 0 [Link]
Part 1 0 [Link]
Part 2 0 [Link]
Provisions and Contingencies 0
Part 3 0 [Link]
Part 4 0 [Link]
Part 1 0 [Link]
Part 2 0 [Link]
Income Taxes 0
Part 3 0 [Link]
Part 4 0 [Link]
Part 1 0 [Link]
Equity – Contributed (Including Changes in Equity) 0
Part 2 0 [Link]
Equity - Retained Earnings (Including Quasi- Part 1 0 [Link]
0
Reorganization) Part 2 0 [Link]
Book Value per Share Part 1 0 [Link] 0
Part 1 0 [Link]
Earnings per Share 0
Part 2 0 [Link]
Part 1 0 [Link]
Accounting Changes and Errors Part 2 0 [Link] 0
Part 3 0 [Link]
Part 1 0 [Link]
The Conceptual Framework for Financial Reporting Part 2 0 [Link] 0
Part 3 0 [Link]
Part 1 0 [Link]
Statement of Financial Position Part 2 0 [Link] 0
Part 3 0 [Link]
Part 1 0 [Link]
Statement of Profit or Loss and Other Comprehensive
Part 2 0 [Link] 0
(Including Discontinued Operations)
Part 3 0 [Link]
Part 1 0 [Link]
Statement of Cash Flows 0
Part 2 0 [Link]
Part 1 0 [Link]
Operating Segments 0
Part 2 0 [Link]
Related Party Disclosures Part 1 0 [Link] 0
Financial Reporting and Changing Prices (Including Part 1 0 [Link]
0
Hyperinflationary Economies)
Financial Reporting and Changing Prices (Including
0
Hyperinflationary Economies) Part 2 0 [Link]
Part 1 0 [Link]
Interim Financial Reporting 0
Part 2 0 [Link]
Part 1 0 [Link]
Part 2 0 [Link]
Medium-Sized Entities (MEs) Part 3 0 [Link] 0
Part 4 0 [Link]
Part 5 0 [Link]
Part 1 0 [Link]
Small Entities (SEs) 0
Part 2 0 [Link]
Part 1 0 [Link]
Cash to Accrual and Single Entry 0
Part 2 0 [Link]
Accounting Process Part 1 0 [Link] 0
Summative Drill No. 1 (Topics 01 to 14) 0
Summative Drill No. 2 (Topics 15 to 23) 0
Summative Drill No. 3 (Topics 25 to 32) 0
Summative Drill No. 4 (Topics 33 to 36) 0
Summative Drill No. 5 (Topics 37 to 45) 0
Summative Drill (All topics) 0
Part 1 0 [Link]
Part 2 0 [Link]
Part 3 0 [Link]
Pre-week Lecture Part 4 0 [Link] 0
Part 5 0 [Link]
Part 6 0 [Link]
Part 7 0 [Link]
Pre-week Lecture 0
Part 2 0 [Link]
Part 3 0 [Link]
Part 4 0 [Link]
Pre-week Lecture 0
Part 5 0 [Link]
Part 6 0 [Link]
Part 7 0 [Link]
Part 8 0 [Link]
Part 6 0 [Link]
Part 7 0 [Link]
Part 8 0 [Link]
Part 1 0 [Link]
Part 2 0 [Link]
Percentage Tax 0
Part 3 0 [Link]
Part 4 0 [Link]
Documentary Stamp Tax Part 1 0 [Link] 0
Excise Taxes Part 1 0 [Link] 0
Part 1 0 [Link]
Part 2 0 [Link]
Tax Remedies
Part 3 0 [Link]
Part 4 0 [Link]
Part 1 0 [Link]
Part 2 0 [Link]
Part 3 0 [Link]
Part 4 0 [Link]
Part 5 0 [Link]
Special Topics in Taxation Part 6 0 [Link] 0
Part 7 0 [Link]
Part 8 0 [Link]
Part 9 0 [Link]
Part 10 0 [Link]
Part 11 0 [Link]
Compliance Requirements Part 1 0 [Link] 0
Ease of Paying Taxes Part 1 0 [Link]
Summative Drill 0
Part 1 0 [Link]
Part 2 0 [Link]
Part 3 0 [Link]
Part 4 0 [Link]
Part 5 0 [Link]
Part 6 0 [Link]
Pre-week Lecture 0
Part 7 0 [Link]
Part 8 0 [Link]
Part 9 0 [Link]
Part 10 0 [Link]
Part 11 0 [Link]
Part 12 0 [Link]
January 2025
1 2
5 6 7 8 9
12 13 14 15 16
19 20 21 22 23
26 27 28 29 30
NOTES
February 2025
2 3 4 5 6
9 10 11 12 13
16 17 18 19 20
23 24 25 26 27
NOTES
March 2025
2 3 4 5 6
9 10 11 12 13
16 17 18 19 20
PRTC First Pre-boards
Examination (Day 2)
23 24 25 26 27
30 31
NOTES
April 2025
1 2 3
6 7 8 9 10
13 14 15 16 17
20 21 22 23 24
27 28 29 30
NOTES
May 2025
1
4 5 6 7 8
PRTC First Pre-boards
Examination (Day 2)
11 12 13 14 15
18 19 20 21 22
25 26 27 28 29
Licensure Exams for Licensure Exams for Licensure Exams for
CPA (Day 1) CPA (Day 2) CPA (Day 3)
NOTES
FRI SAT
anuary 2025
3 4
10 11
17 18
24 25
31
ebruary 2025
1
7 8
14 15
21 22
28
March 2025
1
7 8
14 15
PRTC First Pre-boards
Examination (Day 1)
MS - 8AM - 11AM
AUD - 12PM - 3PM
TAX - 3:15PM - 6:15PM
21 22
28 29
April 2025
4 5
11 12
18 19
25 26
May 2025
2 3
PRTC Final Pre-boards
Examination (Day 1)
MS - 8AM - 11AM
AUD - 12PM - 3PM
TAX - 3:15PM - 6:15PM
9 10
16 17
23 24
30 31