The 2027 CPA Board Exams (the Philippine CPA Licensure Examination, CPALE) follow the 2022 Board of Accountancy syllabus (valid from 2022 to 2028). Know its six subjects and their parts, then test yourself early and often instead of rereading handouts.
See the whole CPALE syllabus on Aefing, try five free questions on any subject below with no account, and make a free account when you want the outline turned into your own daily review.
The six subjects of the 2027 CPA board exams
Under the 2022 syllabus (valid from 2022 to 2028) the board exam has six subjects.
| Code | Subject | Items | Time |
|---|---|---|---|
| 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, a candidate needs a general weighted average of at least 75% and no subject below 65%.
Try five questions now
Each link opens a free quiz for the 2027 CPA board exams, mapped to the 2022 syllabus (valid from 2022 to 2028). Answer in your browser, see the key and why after every answer, and keep your misses in your own account if you like.
- FAR, Financial Accounting and Reporting. Try 5 questions · 15 question diagnostic · Learning science set · Subject guide
- AFAR, Advanced Financial Accounting and Reporting. Try 5 questions · 15 question diagnostic · Learning science set · Subject guide
- MS, Management Services. Try 5 questions · 15 question diagnostic · Learning science set · Subject guide
- AUD, Auditing. Try 5 questions · 15 question diagnostic · Learning science set · Subject guide
- TAX, Taxation. Try 5 questions · 15 question diagnostic · Learning science set · Subject guide
- RFBT, Regulatory Framework for Business Transactions. Try 5 questions · 15 question diagnostic · Learning science set · Subject guide
Why recall beats rereading
Studies of retrieval practice (Roediger and Karpicke, 2006; Rawson and Dunlosky, 2011) show a wide gap between practice accuracy, how well you do right after reviewing, and retention, what you still recall weeks later on a check you did not prepare for.
On Aefing you work like this.
- Start from the official syllabus. Open the CPA Licensure Examination page and choose Follow this syllabus, which makes your own copy of its topics, organized by the board's codes (
FAR.1,AFAR.3,RFBT.9and every part under them). - Recall before the key shows. Practice with ten question types, among them multiple choice, numeric answers, select all that apply, matching, ordering, fill in the blanks and enumeration.
- Bring misses back on time. A question you miss comes back the next day, then at longer gaps as you keep getting it right.
- Measure what you kept. Weeks after you first practice a topic, Aefing gives you a short retention check on questions you have not seen for a while. Progress reports retention only from those checks, never from practice.
Ready to start? See the whole CPALE syllabus or make a free account on Aefing.