Preparing for the Philippine Certified Public Accountant Licensure Examination (CPALE) starts with knowing the exact structure of the October 2022 PRC Board of Accountancy (BOA) syllabus—every subject, section weight, and item allocation—and testing yourself before exam week rather than passively rereading handouts.
You can inspect the complete interactive CPALE 2022 syllabus on Aefing, try a free shared quiz for any subject below with no account required, and create a free account when you are ready to turn the official outline into your own spaced study schedule.
The 6 CPALE Subjects at a Glance
| Code | Subject | Board Exam Items | Time Limit |
|---|---|---|---|
| FAR | Financial Accounting and Reporting | 70 | 3 hours |
| AFAR | Advanced Financial Accounting and Reporting | 70 | 3 hours |
| MS | Management Services | 70 | 3 hours |
| AUD | Auditing | 70 | 3 hours |
| TAX | Taxation | 70 | 3 hours |
| RFBT | Regulatory Framework for Business Transactions | 100 | 3 hours |
To pass the board examination, a candidate must earn a general weighted average of at least 75% with no grade lower than 65% in any of the six subjects.
Try a Free CPALE Quiz Right Now
Each link below opens a live quiz mapped to the official CPALE 2022 syllabus. You can take it immediately in your browser, see your score and explanations, and save your misses into your own spaced-repetition queue:
- FAR — Financial Accounting and Reporting: 15-Item Diagnostic Quiz · Active Retrieval & Mastery Quiz · Subject Guide
- AFAR — Advanced Financial Accounting and Reporting: 15-Item Diagnostic Quiz · Active Retrieval & Mastery Quiz · Subject Guide
- MS — Management Services: 15-Item Diagnostic Quiz · Active Retrieval & Mastery Quiz · Subject Guide
- AUD — Auditing: 15-Item Diagnostic Quiz · Active Retrieval & Mastery Quiz · Subject Guide
- TAX — Taxation: 15-Item Diagnostic Quiz · Active Retrieval & Mastery Quiz · Subject Guide
- RFBT — Regulatory Framework for Business Transactions: 15-Item Diagnostic Quiz · Active Retrieval & Mastery Quiz · Subject Guide
Why Active Retrieval Beats Rereading Reviewers
Cognitive psychology research (Roediger & Karpicke, 2006; Rawson & Dunlosky, 2011) consistently shows a wide gap between practice accuracy (how well you do while looking at freshly reviewed notes) and long-term retention (what you can recall weeks later on an unannounced check).
On Aefing:
- Start from the official CPALE outline: Open the CPA Licensure Examination page and click Follow this syllabus or Start my topics from it to organize your review by official BOA syllabus codes (
FAR.1,AFAR.3,RFBT.9, and every sub-part). - Retrieve before the key shows: Practice across 10 question formats—including multiple choice, numeric computation, multi-select, contrastive matching, procedural ordering, fill-in-the-blanks, enumeration, and faded worked example cases.
- Bring misses back on schedule: Every question you miss returns the next morning, then on a growing interval until you achieve three correct recalls across three separate days.
- Measure 21-day retention and exam-day readiness: Three weeks after your first quiz on a topic, Aefing schedules a separate retention check on questions you have not seen for at least seven days—and forecasts your readiness on your chosen sitting date.
Ready to start your review? Inspect the full CPALE 2022 syllabus or create a free account on Aefing.