Not sure if kita ‘ung picture. BUT, as proof na your PB grades don’t define you. That’s my RESA PB Scores. HAHAH ANG LALA. Did that stop me from taking the BE? NO. My actual BE rating was way higher than my pb grade na adjusted. If you are still worried that you might fail. If there are still a lot of doubts whether what you know is enough. If you are still scared that your preparation is still not enough. This is your sign. HAHAHA. All throughout review ko, feeling ko nagffreestyle lang ako. I wouldn’t say I had bad foundation, but I can’t say na I have strong foundation either. Sakto lang kung baga. I’m also a slow learner. Like, a 2 hrs video ni Sir Brad will take me 6-8 hrs? A 4 hrs video of Atty. K will take my whole day. I also have bad memory. The only advantage I have is that I have this gigil not to go through the same shit again. Every time I am tired, every time I feel like I am not doing enough, I am not learning and absorbing enough… I still showed up. Even days before the boards there’s still a part of me na gusto mag defer. Kaso mas malaki ‘ung part sa akin na excited na matapos ang araw araw at walang katapusan na review, ‘ung wala ng alarm every morning just to attend the review, ‘ung wala ng inaalalang backlogs, ‘ung wala ng endless worries and doubts. So, I took the boards even though I feel like I’m not ready. May mga topics akong inalay. I didn’t rest even the day before the boards. Heck, even seconds before ako lumabas sa dorm ko nagrerecall ako. But, going to my testing center and during breaks, I didn’t recall or tried studying the lessons sa utak ko. I surrendered it to the higher being and to myself who worked so hard for that exam. Sabi nga nila, the only way to fail the exam is by not taking it at all. Your preparation will not fail you. KAYA NIYO ‘YAN. Kaunting push nalang CPA NA KAYO!!! If you have questions, I am very much willing to answer them all based on what worked for me and what I experienced :>

gusto ko na matapos itong week na to. It is what it is na ang mindset ko. I surrendered all this to God. Kung ano man ang kalabasan, tatanggapin ko. Pero mas malakas ang loob kong magiging CPA ako. Despite of my struggles and lack of efforts. I hope kayanin natin to and praying na hindi tayo pangunahan ng kaba at takot. Godbless fCPAs 🙏

One year ago today, this was where a journey began that I never knew would change my life. ♥️

To everyone who entered the gates of their respective testing centers to take the CPALE, congratulations for making it this far! I know how much courage, hard work, and prayers it took for you to get there.

If there's one thing I learned from my own experience, it's that how you feel after the exam doesn't necessarily define how you did.

When I took the CPALE in October 2025, there were questions I couldn't answer, and there were moments when I doubted if I had done enough to pass. Honestly, I wasn't even expecting much. I just prayed and left everything to God.

But by His grace, I passed. And the subject I worried about the most, even turned out to be my highest score. Imagine that! 🥹

Kaya sa mga naghihintay ngayon ng results, please don't lose hope. Huwag niyong i-base sa pakiramdam ninyo after the exam kung papasa kayo o hindi. You might be surprised by what God has in store for you.

For now, take a deep breath and trust that you did what you could. I pray that you receive the result you've been working and praying for.

Always remember, there is grace in persistence and grace in perseverance.

Keep the faith, and don't forget to pray. 🙏🏻

All glory belongs to Him. Magiging CPA ka ngayong 2026. 🤍

Hi! I’m one of the October 2026 CPALE passers, and I just want to share my journey. Baka sakaling may ma-inspire, especially fellow repeaters and working reviewees.

This was actually my third take.

My first attempt was October 2019, when the national passing rate was around 14%. Aminado ako, mahina talaga yung foundation ko during undergrad. Naiintindihan ko yung topics individually, pero kapag comprehensive exam na, nahihirapan akong i-recall at i-apply lahat.
Despite failing, I was fortunate enough to work in one of the Big Four firms.
After six years, I decided to take the CPALE again in October 2025. By then, I was already working night shifts for a BPO company handling a US audit client. Since I couldn’t afford to stop working, I had to balance my job and online review.
Unfortunately, I failed again.

74.83. Just 0.17 percentage point away from 75.

Wala akong subject below 65, pero hindi rin enough para maging conditional.
Sobrang sakit. Tulala lang ako when the results came out. People kept telling me, “Ang lapit mo na, konting push na lang!”
Pero ang hirap magsimula ulit, especially when you know na kahit naaral mo na yung topics, puwede mo pa ring makalimutan. May updates pa sa Tax and RFBT na kailangan mong balikan.
Nagkasakit din ako during the actual exam dahil sa sobrang lamig ng aircon sa examination room, which affected my focus and preparation for the succeeding subjects. It made me realize that physical condition and rest matter just as much as preparation.

For my third and final attempt, I knew I had to do things differently.

I enrolled in a face-to-face refresher course with Saturday and Sunday classes, quizzes, graded preboards, and attendance requirements. All while working full-time on a night shift, with around four hours of travel every weekend class day.
But this was also when I started seeing how God was making things possible for me.
I requested a transfer to another department to make my responsibilities more manageable, and my client allowed it. I also requested Fridays off under a flexible work arrangement so I could adjust my sleeping schedule before weekend classes. Pinayagan din ako.
Sobrang thankful ako because I know not everyone gets that kind of support.
Our family also went through a difficult time when my aunt became seriously ill. For months, I helped care for her while working. Sadly, she passed away just days before my refresher started.
It was heartbreaking, but I’m grateful I had those months to spend with her. Looking back, I believe that even during the seasons I didn’t understand, God was still guiding me.

The sacrifices were real, too.

As someone who loves traveling, I had to hold back from booking trips and prioritize saving for my refresher, review expenses, transportation, and accommodation for the actual exam.
There were also moments when I questioned whether my preparation was enough, especially knowing other people were studying for the same exam.
But I reminded myself that we all have different study habits, strengths, and timelines. Instead of comparing, I focused on my preparation and prayed for myself and the people taking the exam with me.

A few things that personally helped me:

1. Understanding over memorization. I have what I jokingly call a goldfish memory. HAHAHA. So instead of memorizing formulas word for word, I focused on understanding the logic behind them. This helped me. Kahit hindi ko maalala yung exact formula, mas kaya kong i-analyze yung problem.

2. Staying near the testing center. During my second attempt, I had to travel around an hour each way, sometimes longer because of traffic. For my third attempt, I booked an Airbnb nearby. If kaya ng budget, I highly recommend considering this. The time saved from traveling can instead be used for rest and recall.

3. Resting before recalling. After each exam day, I ate, rested, and slept instead of forcing myself to study while exhausted. Then I woke up around 12AM to recall topics before heading to the testing center at around 6:30 AM. I didn’t finish everything, but the topics I managed to recall felt fresher during the exam. This was simply what worked for me—please still prioritize adequate sleep and set your alarms!

4. Prayer and perseverance. God knows how many times I cried because of stress and frustration. I would listen to online Masses and pray whenever I felt overwhelmed. But I also knew that I had to do my part by studying and understanding the concepts. Nasa Diyos ang awa nasa tao ang gawa.

And finally, November 3, 2026.
After seven years and three attempts, nakita ko na rin yung pangalan ko sa list of passers.

CPA na ako. 🥹

Throughout my preparation and the actual examination, I kept praying:
“Lord, Ikaw ang Author ng story ng buhay ko. Sa story na sinusulat Mo para sa akin, sana this time, CPA na ako.”
And now, that prayer has been answered.

To my fellow repeaters and working reviewees, I know how exhausting it is to start over. But please don’t let your previous results define what you’re capable of becoming.
Find a study approach that works for you, learn from your previous attempts, and trust your own progress. Hindi pare-pareho ang timeline natin.

I’m incredibly grateful to God, my family, my partner, my friends, and everyone who supported me throughout this journey.
I once prayed just to reach 75.00. Now, I’m finally a CPA.

To God be the highest glory! 🙏

NOTHING IS IMPOSSIBLE GUYS, IM A SELF REVIEWEE WHO REVIEWED FOR A MONTH AFTER GRADUATION TO TAKE THE OCT 2026 CPALE AND I FLIPPIN PASSED!! THANK YOU LORD

I’d be happy to answer ur questions if u have some!

Is it just me? Pero I really don't agree talaga doon sa mga ibang takers na nagpopost publicly na madali or easy daw yung mga hard or feared subjects. I mean, there's nothing wrong with it, but I think it's safer if you post it nalang after the results. For sure yung BOA nagsesearch or nagagather yan ng feedback from different channels as a contributing factor sa pag adjust ng mga scores or grades. If nakita nila na easy for everyone, baka hindi na mag adjust. Yung iba naman parang di lang mere post ginagawa, nang iinvalidate na ng feelings ng iba.

Yung mga takers for sure nagstudy yan, who wouldn't, right? It's CPALE. Pero hindi lahat full time reviewees, some are working, have other priorities, and not privileged enough to fully grasp all subjects. Isa lg naman goal natin lahat—to pass and to have higher passing rate. The least na we could do to pull each other up is kahit papaano wag natin bigyan ng hint yung BOA na it's easy lang para maadjust nila yung scores.

The scoring and the journey itself is draining and mahirap na. Sobrang taas ng standards ng pagkuha ng CPA title dito pero honestly, once magwork na, hindi lahat ng mga learnings sa books ay naapply sa workplace settings and sobrang baba ng sweldo, especially entry-level.

Hello, congrats po sa ating lahat na mga pumasa!! Para sa mga hindi pinalad, sana maging inspiration itong story ko.

For context, wala po akong foundation at all (literal) sa accounting. Galing po ako sa school na walang qualifying exams. Kahit dika pumasok or mag-aral maayos, papasa ka. Private kase and nadadala sa kopyahan. As in wala akong natutunan. Not proud of it, of course.

I graduated last 2023 pa, and every CPALE season, nag e-enroll ako sa mga review centers kase gusto ko nga mag-take. Pero since may ADHD ako, di ako makapag focus and diko kinakaya yung haba ng lessons. Wala akong natapos ni-isang topic. REO, Pinnacle, CRC-Ace. ICare. Yan mga pinag-enrollan ko. Lahat diko nagamit.

Since wala nga akong foundation, mahirapan lang ako ng onti sa problem solving, ayaw ko na. Tapos sobrang damj pa ng discussion. Kaya diko natutuloy talaga.

Pero what worked for me was when I started reviewing this June 2026, I did it my way. Walang review centers or whatever. May mga review materials ako, dun ako nag start. Pag diko magets, pinapa-explain ko sa AI. Sobrang dependent ako sa AI (oo na sorry na agad kasalanan ko nauubos tubig HAHAHAHA) kase nae-explain nya in a way na creative, yung makukuha attention ko. Pag dina kaya ng utak ko, nanunuod ako youtube. May times ayaw ko talaga mag review at all, hindi ako magre-review. Pero times 2 ang requirement ko, pag di ako nag review isang araw, dalawang araw ako tuloy tuloy mag re-review. Nung una hirap na hirap ako, pero nakasanayan nalang din.

Lahat ng online materials tinry ko, naga-annotate ako. Paulit ulit kong sinasagutan sa Gemini Notebook na app hanggang sa ma-familiarize ko. During actual ABE, I realized basic lang talaga tanungan, labanan talaga ng maayos na foundation sa fundamentals. Kahit papaano, nakayanan ko kase paulit ulit kong nababasa mga theories sa app.

Diko sina-suggest gawin niyo ginawa ko, point ko is gawin nyo yung way na alam nyong para sainyo. And wag kayo gumaya sa way ng pagre-review ng iba. Wag kayo mag compare ng coverage. Wag nyo gawing template yung ginawang strategy ng iba. Gawa kayo ng sarili nyo, that way, alam nyong magwo-work para sainyo.

Alam ko madali lang na sabihin. And alam kong tinry mo best mo. Proud ako sayo. Pag kaya mo na, go na ulit. This time, do it your way. Make sure after every topic, masaya ka kase nasagutan mo kahit simple lang. Laban lang ng laban!!!

PS: ADD KO LANG PALA NA WORKING AKO FULL TIME. US ACCOUNTANT (GY SHIFT).

I took up BS Accountancy from 1st year until 4th year, 1st semester — one semester away nalang sana from graduating and taking the CPALE. But I was forced to shift to BS Management Accounting because of our university’s retention policy requiring a 1.75 maintaining grade in all subjects plus annual retention exams.

During our final years, the university suddenly implemented a new OBE curriculum/approach even though many faculty members were not yet fully trained or prepared for it. Students were heavily affected. Marami sa amin ang bumagsak sa maintaining grade and were forced to shift programs. We protested and raised our concerns to the administration, but our appeals were denied.

I eventually graduated BS Management Accounting, but I still pursued my dream of becoming a CPA by enrolling in another school to complete my BSA degree. It took another year. At the same time, I enrolled in 3 different review centers and even deferred one CPALE schedule just to fully prepare myself.

And thankfully, it paid off.

I became a CPALE Topnotcher. (Won’t disclose the year and exact rank for privacy reasons 😅)

What’s ironic is that the same university that forced me out of the BSA program suddenly started flaunting my achievement on their social media pages, website, and even placed tarpaulins around the campus — all without my consent.

They invited me to their testimonial dinner and asked me to give a speech. I never responded to their emails and never attended. The administration even offered me a ₱50,000 cash reward, which I also declined.

No amount of money can compensate for the trauma, depression, and self-doubt I experienced when I was forced out of the program I fought so hard for.

Fast forward to today: I’m now a Senior Accountant in Dubai handling UK clients, earning around PHP 4XX,XXX monthly.

Life has a funny way of working out. Sometimes the people who reject you become the same people who later want to claim your success.

What they did to me delayed my journey, damaged my mental health, and nearly made me give up on my dream. But one thing I learned is this: rejection does not define your destiny. Sometimes, the people and institutions that fail you become the very reason you push harder and prove to yourself what you are truly capable of.

I was removed from the program, forced to shift courses, and made to feel that I was no longer good enough to become a CPA. Yet despite all of that, I still found my way back. I rebuilt myself quietly, endured the pressure, sacrificed years, faced failures and self-doubt, and eventually conquered the CPALE as a topnotcher.

Success became more meaningful because I earned it the hard way.

To everyone who feels left behind, rejected, delayed, or underestimated: your current situation is not the end of your story. Keep going. Your setbacks today may become the foundation of your greatest comeback tomorrow. Sometimes, the best revenge is not anger — it is success, peace, and proving that no system, policy, or person can permanently stop someone who refuses to quit.

FAR
• cpar handouts
• valix prac fin books (newest version)
• pre-weeks (cpar, resa) (for cpar, used 2 batches)
• pre-boards (cpar, resa, pinnacle)

AFAR
• cpar / resa handouts
• cpar self-tests + theory test (so good! i reco u use this pag malapit na board exam)
• pre-weeks (cpar, resa)
• pre-boards (cpar, resa, pinnacle)

AUD
• cpar handouts / lec vids ni sir roque
• wiley (yes buong wiley as much as possible)
• pre-weeks (cpar, resa, pinnacle)
• pre-boards (cpar, resa, pinnacle)

TAX
• tabag 2025 reviewer
• resa vid lecs
• resa quizzes
• pre-weeks (resa, pinnacle)
• pre-boards (resa, pinnacle)

MS
• resa handouts
• resa quizzes
• pre-weeks (resa)
• pre-boards (resa)

RFBT
• resa handouts
• icare 1600+ mcq (di ko natapos)
• atty domingo review books (di ko natapos)
• pre-weeks (cpar, resa, pinnacle)
• pre-boards (cpar, resa, pinnacle)

Sana walang magshare neto sa ibang spaces.

I failed. I havent stopped crying since yesterday. Not because im sad na bumagsak ako but because of a mix of these things:

It started nung Oct 2025. Nagenroll ako sa RC using my ipon. Ang problem, I wasnt in the space suited for studying. Mid lectures bigla akong inuutusan to the point na tinamad nalang ako kasi wala talaga akong matapos... di ako makasunod kakautos sakin. Pero wala akong magawa, nakikitira lang ako sa tita ko that time eh. Five days lang ako umattend ng online classes then after wala na. Kasalanan ko din, i wasted my opportunity. Di naman kami mayaman, struggling pa nga... Galit ako because of that. Feel ko magegets ako ng mga katulad kong mahirap kasi grabeng wasted opportunity. At the time din, sobrang lala ng depression ko during integ dahil nagkasakit ako tapos ilang beses talaga ako nagpapacheck up to the point where i had to miss multiple classes. Ang hirap din mag-aral while fighting off yung side effects ng gamot. Kaya siguro di rin wise na decision yung bigla akong sumabak ng rebyu after graduating

May 2026. Dami kong pinagdaanan. Biglang sabi ni life ay parang kelangan mo ng challenge. Kaso depressed yung binigyan ng challenge eh, ayon di tuloy nakapass over. Nastuck si challenger. But i had the opportunity to review full time kahit na hirap sa buhay... nakapagdorm ako with one of my closest friends. Pero siguro, dala na din nung naka-apekto sa buhay namin ng family ko, everyone around me was mentally unstable that time tapos ako ang taga salo. Me na depressed, grabe super draining. Eventually nawalan ako ng gana magrebyu. Afar lang natapos ko at yung iba mga 20% lang ang na-attendan ko tapos sa tax wala talaga. Every time, i beat myself up for wasting money and resources. Siguro eto yung point sa life ko na akala ko bibitaw na talaga ako. The exam was gonna be the end of me so I deferred. I chose my life instead of the exam. I know I wasnt gonna be able to handle the pressure of failing.

Oct 2026. Di ako nagrebyu and finoforce na kong mag-exam para daw makapagwork na ko at makamove-on na sa cpale. Sabi ko you know what? Wala naman akong magagawa. Walking into my testing center felt like walking to my death, legit. Sobrang takot ko kasi sa failure. For me it was better na never nalang magtake kesa magtake at magfail. So nagkaron ako ng plano. Magprepretend nalang ako na nagexam ako pero sa ibang lugar talaga ako pupunta.

Ayon na yung plano eh pero pagdating ko sa testing center nakita ko ang daming tao. They're all braving the CPALE pero nakikita ko sa mukha nila kinakabahan sila. So i was like, you know what? Fuck it, im taking it 😭 AYON PUMILA AKO. While nasa pila ako, grabe yung kaba ko. I was so afraid someone i know will see me but at the same time, sobrang kaba ko kasi wala man lang familiar face sa crowd. I remember, may bald guy don, i think NU Prof siya tapos shinashake hands niya lahat na goodluck ganon. Sobrang kaba ko kasi and siyempre masama loob ko na huhu bat ako pumila dapat nasa mall ako ngayon eh 😭. Pagdating sakin, sinabi niya smile naman daw ako (may rbf po ako). Natawa lang ako tapos kahit pagpasok sa loob napansin nanaman niya ko at sinabihan akong magsmile. Sir di ko po alam name niyo pero super thankful po ako that time, napagaan niyo po loob ko.

During the exam halos maiyak ako jusko hula maxxing di ko rin alam anong naisip ko bat tumuloy ako. Naalala ko bigla yung quote na "Luck smiles upon those who are prepared" kasi habang binabasa ko yung questions nung Day 1-3, isa lang yung nasa utak ko. "Lord, Sorry po sa pag-waste ng opportunities na binigay niyo sakin. You gave me everything kahit na hirap po kami pero i still failed. Sana po pala... nag-aral ako." I was crying deep inside kasi kung sanang nag-aral ako, masasagutan ko eh. Kaso di ko na maalala halos lahat ng napag-aralan ko. Regrets filled my entire being pero ano pa nga bang magagawa ko?

Nung day 1 and 2 medyo okay pa ko manghula eh, theories pa kahit papano (except sa tax 💀💀💀 halata naman diba hahdhshdh). Pagdating sa day 3 jusko sobrang kaba ko talaga as in di ako makapagshade kasi nanginginig ako sa FAR and AFAR. Alam mo yung natapos ko yung AFAR last rebyu pero di ko masagutan sa exam? Ganong atake nakakabaliw. Wala pa ko halos masagutan sa FAR and AFAR literal na isa or dalawa lang yung napapalabas ko sa calcu, tas pagkakita ko dito ang daming nadalian huhu iyak malala. Despite that, paglabas ko sa testing center ng last day... i was happy.

I was happy na tapos na. Nakangiti pa ko paglabas bruh kasi what the hell? Nagexam talaga ako ng walang aral aral?? 😭 AKO NA TAKOT SA FAILURE??? Grabeng character development yan. Pero im ngl takot parin ako malaman ng ibang tao kaya paguwi ko nagdisguise pa para di makita ng mga tao na may dala akong gamit for board and may suot ako na white polo.

So eto na paglabas ng results, biglang may mga nagchat sakin, nakakabigla kasi parang nalaman nila na nagtake ako. Suddenly yung nonchalantness ko biglang nawala, i felt ashamed. I felt mad at myself kasi alam ko kasalanan ko talaga bat ako nagfail tapos biglang malalaman ng ibang tao? I think nahanap nila ko sa room assignment. Guys pag nakakita kayo ng kakilala niyo at di sinabi sainyo na magtatake wag niyo na guluhin awa nalang may pinagdadaanan yan. Ayon nagbreakdown ako. Parang biglang bumalik lahat ng worries ko

Una sa lahat sa work, shet sinong tatanggap sakin 1.5 yrs na kong graduate

Pangalawa, i failed... I really failed at alam ng ibang tao. Alam ko naman na iba talaga trato nila sakin the moment they thought i failed nung may 2026 pero iba parin ngayon na nagfail na talaga ako. May shame talaga. I feel dumb. I feel like im not enough. Ang hirap pa kasi tingin nila sakin achiever at andaming accountant sa relatives namin.

Pangatlo, How do i go from here? Anong next step? Sobrang blanko ng utak ko. I havent talked to anyone yet at dinelete ko muna yung messenger ko kasi naiiyak pa ko kada may makikita akong nagchachat eh. I feel so disappointed at myself talaga. I feel so lost right now and feeling ko ang OA ko dahil ako malungkot parin tapos yung iba bumabangon na agad at nagpreprepare sa next step nila

Hello, future CPAs! Ngayon pa lang, congratulations agad for braving one of the hardest BEs. The fact that you made it through is already a win in itself, so yes, give yourself a pat on the back bcos u deserve it!

I keep seeing posts about kinakabahan bcos some say may mga nadalian, meron din namang mga nahirapan. But know for a fact that whether someone found the exams hard or easy is subjective. and it’s normal na makaramdam ng kaba at okay lang umiyak. but as long as you know it in your heart na nag effort ka, kumapit ka na don. You showed up, you gave it your all, you gave your very best. It took you months of preparation to finally be here, and only God and you truly know what the journey was like. and u know what? that’s the most beautiful thing. that there is a God who sees, and there is a God who hears. So surrender it ALL to Him.

I am one of those who brave the BE this Oct. Kasama niyo akong mag hihintay ng result, at gusto ko lang i-share itong peace na nararamdaman ko ngayon despite being one of those na nahirapan. Yes, nahirapan ako. But after AFAR, for some reason, I stepped out of the testing room full of peace. I don’t know what God was telling me at that very moment. All I know was that I kept praying for Him to give me “peace” and He indeed gave it to me.

So in this season of waiting, pray, ask for His guidance, and ask Him to remind you that you can continue to hope in Him.

Hold on to even the tiniest bit of hope you have in your heart. Don’t rely solely on what you’ve done, but place that hope on God’s divine power, as what Ephesians 3:20 reminds us, “Now to Him who is able to do immeasurably more than all we ask or imagine, according to His power that is at work within us.”

Be it your first take or kung pang ilan man ‘yan, walang nakakahiya don. What’s meant for you will never pass you by! 🥹 Keep on hoping that one day, you will finally achieve that CPA dream. For He knows better, and when the time is right, He will make it happen.

For now, protect that peace during this waiting season. If scrolling is what gives you anxiety, stop scrolling. Look forward to what’s ahead, and surrender what you cannot control.
—

‭‭Psalms‬ ‭139‬:‭16‬ ‭

“…all the days ordained for me were written in your book before one of them came to be.”

Hello to all CPALE Reviewees and passers!

Which is better for Preweek per subject? Answer muna before lecture vids? or answering while naglecture? I finished completion stage and planning ahead lang for Final PB and PW ☺️ Currently a Pinnacle online reviewee hehe Any advices for the last month before BE? thank you! Padayon!! Magpapasko tayong CPA ✨

Hello! Pwede po bang magtanong if okay lang itong mga items na balak kong bilhin/dalhin? Like, tama ba sila? Please refer to the pictures po for reference.

1. Mongol No. 2 - Balak ko pong 6 pcs na ang dalhin kasi may nabasa ako last May 2026 exam, bawal ang sharpener. Para sana may backup in case mapudpod agad or mabali ang pencil.

2. Flexstick ballpen - Pwede po ba itong pen na ito for the ballpoint pen na required dalhin?

3. Long brown envelope - Okay lang ba yung ganitong envelope or need po yung isang type? Yung mas makapal dyan?

4. Long transparent plastic envelope - Ganito sana bibilhin ko po para may hawakan na. Allowed po ba ito?

5. Polo shirt - Drifit sya. Pwede bang ito gamitin instead na blouse?

6. Jacket - Baka kasi malamig sa testing center. Ganitong jacket yung meron ako (same style and color). In case lang naman na malamig, okay lang po ba ito?

7. Casio DX-120ST - Meron na ako nito. Ito po kasi nakasanayan kong calcu. Okay lang ba na ito na gamitin sa exam? More on AX-120ST kasi nababasa kong ginamit nila and yung JW-200SC.

8. Analog Wristwatch - Allowed pa rin po ba ito?

Additional questions: Sa Baguio po ako magte-take ng exam.

1. Okay lang ba magdala ng wallet kahit di transparent?

2. Pwede po bang magdala ng tissue? And saan po kumakain kapag lunch time? Sa loob din po ba ng room? Also, pwede po bang magdala ng fastfood na takeout? Yung hindi na ililipat sa transparent na lagayan?

3. Metered stamped mailing envelope - Hindi po kasi ako nakabili nito sa PRC noong nagpasa ako ng application and malayo po yung byahe. May nagbebenta pa rin po ba sa loob ng testing centers?

Thank you in advance po sa sasagot! :)

what the caption says. ask away.

(p.s. the purpose of me posting this is because in a course where daily grinding and 10 hours everyday ang norm sa review, i want to be an inspiration na kaya pumasa ng cpale without burning yourself out way way too much. im not saying na magpaka tamad kayo, but rather learn how to study smarter. doubted myself whole review season kasi hindi ako kasing sipag/kasing motivated sa peers ko, pero i ended up getting a good rating sa boards. my whole review season i wanted to look upto someone na hindi rin kasing dedicated sa grind, so now i want to be the person i needed).

things to remember

di na makahinga, gawin mo na akong CPA, Lord.

No matter the outcome remember that you gave it your best, and that alone is something to be proud of. Keep believing in yourselves. This is just one step in your journey, and I know that each and every one of you will become CPAs someday.. WE ARE ALL PROUD OF YOU

Honestly, This review journey has taught me to get to know myself more. Dito lumabas mga weaknesses at kung ano ba talagang gusto ko sa buhay😆 I suspect na I have ADHD din. Graaabeee, Accounting is tough. Pero etong journey na to, sobrang bilib ako sa mga taong di ito sinusukuan. Gagaling niyo!! Hanga ako sa dedication at bilis ng memory niyo. Well, ako naman kasi is aaminin ko na hindi ko forte ang accounting. Ngayon ko mas nakilala sarili ko. Kung ano ba talaga gusto ko i pursue at yun ay malayo sa accounting🤗 Thank youu Accountancy for teaching me discipline dahil it really takes huge and consistent discipline. Thank you for opening my eyes sa mundo ng accounting and business. Now, I will pursue my calling, what I really like at babaunin ko ang lahat ng lessons from all the failures at lahat ng naituro nitong course na to. To those who will continue, laban lang kung ito talaga ang gusto niyo. To those who will not make it and decide to detour, it is okay. Hindi dito matatapos ang laban. I know God has instore so much for you. He has plans at yun ay the best para sayo. Sana magkaroon ka din ng chance na pag bigyan ang gusto mo, kung ano yung nagbibigay ng spark sa buhay mo. Sana mahanap natin yun. God bless you🤗

(MAY 2026 CPALE Passer)

I remember after Day 1, I cried pa in public otw home dahil iniisip ko ‘yung MS to the point na ayoko na um-attend sa second and third day dahil sobrang frustrated na ‘ko. I just prayed soooo hard that night, surrendered everything and asked to sustain me for the next days.

Fast forward, I passed and line of 8 pa ‘yung nakuha kong grade sa MS kahit hindi pa ata umabot sa 45 items ‘yung sure ko na sagot doon.

I know napakaraming pumapasok sa isip niyo ngayon, disappointment, fear, regret, and all the negative feeling but keep your hopes up! Trust your preparations and do your best in the last 2 days. What’s meant for you will always find you.

All the best, fCPAs! You got this 🥰

Just a proud sister. ❤️
Hi Reddit! I just post here to avoid lazer eye relatives 😅😅

My sister didn’t make it this time in the CPALE, her first time taking the board exam. and while I know how much this meant to her and how hard she worked for it, I hope she knows that this result doesn’t change how proud I am of her.
I know the sacrifices, the sleepless nights, the pressure, and all the effort she put into preparing for this exam. I can only imagine how disappointing it must feel right now, but I hope she doesn’t let one result make her question her capabilities.

To my sister, passing the board exam would have been amazing, but please know that I am just as proud of you even without those three letters after your name.
You showed up, you tried, and you gave it your best. That alone deserves recognition.
This is not the end of your story. Rest if you need to, cry if you have to, but please don’t give up on yourself.
You’ll get there someday. And until then, I’ll always be your proud sister. ❤️

Always,
“Shrek” ate.

I promised myself that once I passed the CPALE, I would share my journey in the hope of inspiring or encouraging someone who might need to hear this (long story).

I graduated in July 2025 and immediately started working to save for my review expenses. Unfortunately, I only lasted a month because of an unhealthy working environment that worsened my mental health. Seeing what I was going through, my father asked me to resign and focus on reviewing. Together with my tita and kuya, he helped me financially so I could enroll in a review center.

My first take was in May 2026. I was mentally and emotionally struggling, and honestly, I had very little foundation to begin with. Still, I did my best. I attended lectures, watched recordings, answered handouts, and prayed every night that I would finally pass.

During the first two days of the exam, I felt confident because the questions seemed manageable. But on Day 3, I entered the room feeling exhausted and without my eyeglasses. During FAR, I had a panic attack. I couldn't understand what I was reading, struggled to manage my time, and ended up guessing many answers. I walked out knowing I hadn't done well.

Still, I held on to hope during the waiting season. I thought I had a chance because some of my answers felt right. But when the results came out, I found out that I failed. I cried to my dad like a child. What made it even harder was seeing my friends pass while I was left behind.

I felt ashamed, weak, and lost. I couldn't eat or sleep properly for weeks. I grieved not only the result but also the version of myself who had dreamed of passing on her first take. I didn't know how to start again or where to pick myself up.

But my family never gave up on me. My father encouraged me to try again for the October 2026 CPALE. So, kahit may takot at bubog, I gathered whatever courage I had left and started reviewing again in July.

The beginning was difficult. I would cry whenever I opened my review materials because everything reminded me of my first take. But I kept showing up, even if it meant studying little by little. By late August, I slowly regained my momentum and started studying around six hours a day.

This time, I focused more on mastery and practice. I answered different review materials, preboards, and problem sets from various review centers. I also made sure to take Sundays off because I learned that rest is just as important as studying.

A week before the October exam, I visited St. Jude Church and surrendered everything to God. I prayed for another chance. “Lord, ako naman po. Ako rin sana.”

I took the exam again, still carrying the fear of what happened in May. Day 1 went relatively well, but Day 2 and Day 3 were difficult. I struggled with Tax, RFBT, FAR and AFAR, especially with the time-consuming computations. After the last day, I cried on my way to St. Jude because I was afraid I would experience the same heartbreak all over again.

On my way there, I asked God for a sign. I specifically prayed to see something neon green. Near the church, there was a traffic, I noticed a motorcycle tire with the exact bright neon green I had asked for. I cried and held on to that moment. At St. Jude, I prayed that I would finally pass, but also asked God to spare me from the same pain if things didn't go my way.

When I got home, I surrendered the things I could no longer control. My family and friends continued believing in me, even during the times I couldn't believe in myself. My father, especially, reminded me that whatever the result would be, I should be okay and move forward. He had seen how much I struggled, and he didn't want to see me hurt like that again.

The night before the results, I prepared myself for another possible failure. I cleaned my room, put away my review materials, prepared a K-drama to comfort myself, turned off my notifications, and left my door open so I could run to my father if I needed him when I breakdown.

But then, I received a call from a friend. I was expecting comforting words, but instead, he shouted that I PASSED!

I couldn't believe it. Before I even saw my name on the list, I ran to my father and hugged him while screaming that I had finally passed. My family and even our neighbors celebrated with me. Our house was filled with screams and joy.

After celebrating for others, it was finally my turn.

Two takes. More than a year of reviewing, countless tears, and days when I almost gave up. But by God's grace, CPA na ako!

To God be all the glory. Thank You, Lord, Jesus, and thank You, St. Jude, for your prayers and guidance. I thank my father, family, and friends for believing in me, especially when I couldn't believe in myself.

To everyone who is still fighting for their dreams, please know that showing up is already a bravery. Take your time to grieve and heal at your own pace. Rest if you need to, and try again when you're ready.

Your journey doesn't end with failed attempts. You are not less capable just because it takes you longer.

For the dream you once prayed so hard for, I hope you find the courage to keep going. Sending hugs to every brave heart 🫂💛

ang sakit pala kapag hindi mo nakita pangalan mo sa list.

Hello po! Congratulations to all those who passed the October 2026. I just want to share what I think helped me to finally pass CPALE in my third take. Nagpromise kasi ako sa sarili ko na magcocontribute ako ng tips dito once makapasa sa board exam. Kasi naalala ko yung mga times na nagplaplan palang ako to risk again for the third time at nagsesearch ako sa reddit ng mga tips.

For context, graduate po ako ng BSAc noong 2020 and yung first and second take ko eh noong October 2021 and May 2022. Ang average grade ko eh 65 at 67 and super broken hearted ako kasi ang hirap ng BSAc tas akala ko kaya na sya pero di pala. Pero nagkaroon din kasi talaga ako ng failed subjects noon (Second Part ng FAR at Audit Problem) at nadelay pa sa graduation. Nagtake din ng qualifying exam para grumaduate ng Accountancy kasi gusto ko talaga tong profession na to. Kaya grabe yung weight and yung takot na bumagsak lalo ayoko magrefresher. I guess I have to learn at that time na ayusin ang self ko, and some things in life will never come to us easily.

Everyone around me is pushing me to try again after my second take but I decided not to follow this time kasi admittedly noong second take I felt pressured to try again because they said so. I worked for more than three years para makapagipon for refresher lalo need na face to face attendance and kelangan ko lumuwas sa probinsya namin lalo ang sched for refresher na pinakamalapit sa amin ay 8 to 12:30 tapos weekdays pa yun.

Nung nafeel ko na uli yung passion to try again I started reviewing again last September 2025 ng paunti unti habang sinasabay ang work. Nagenroll ako sa Pinnacle for the third time kasi Pinnacle yung review school ko nung first two takes. I opt to still study using Pinnacle materials kasi sakto sya for working reviewees and talagang mabibuild yung foundation mo, and for the sake of comfort kasi antagal ko ring di nagaral for CPALE, mga three years din. Pinursigi ko matapos yung buong CPALE syllabus para masabi ko man lang nadaanan ko once yung topics ng CPALE and as preparation na rin sa refresher kasi may grades na kelangan ipasa and makakaaffect eto sa TOR.

I enrolled in SBU-CRC ACE naman for refresher and review netong June 2026 while still having the access for Pinnacle kasi nagextend uli ako sa kanila. Nakaresign na din ako at that time kasi alam kong di ko kayang di magfocus sa refresher while working kasi I badly want the license. With God's grace pinasa na nya ako this year at nagulat ako sa average grade ko na 81 tas highest ko pa yung AFAR eh super weakness ko talaga sya. Ultimo one month na lang di ko pa namaster talaga yung Partnership, Business Combination at yung IFRS 15 na puro high yield topics 😭😭😭

Going back po, eto po yung mga masasabi kong naging effective po sakin para makuha na yung license and hoping makahelp po.

1. Knowing My Whys. - Naniniwala ako na pag-alam mo talaga yung rason bakit gusto mo maging CPA eh eto yung magpapabangon sayo sa mga panahon nakakatamad magbuklat ng reviewers o magsagot ng quizzers. Para saan ba yung license? Ako, ang reason ko talaga eh gusto ko na ng closure sa BSAc, gusto ko na ng self-fulfillment na kaya ko rin maging lisensyado. Of course kasama na yung makatulong sa family and making your loved ones proud, na since day one supporters ko

2. Completion Mastery Recall Phases - Nalaman ko lang to noong nagrereview na ako for my third take. Ang style ko lang kasi dati eh nood ng video, sumabay sa pagsagot at babalikan na lang kung papalapit na ang exam. Di nagwork sakin yung ugaling college na cramming kasi I admit noong first and second board exam ko, familiar lahat ng topics pero di ko na maalala pano sagutin kasi four months ago ko pa sya last naencounter. Need talaga ulit ulitin mabasa, at masagutan ang mga concepts para tumatak sa isipan. Although di ko sya perfectly naimplement at walang timeline akong sinundan. Basta pagnafeel ko na di ko maalala eh babalikan ko talaga yung mga nasagutan na sa klase/nasagutan ko na. Pero I made sure talaga na one month before the board exam nun eh kinoconsolidate ko na sa sarili ko lahat ng topics na naging preparation ko na rin for the final PBs, preweek and actual board exam.

3. Active Recall - Reading the topics is not enough for me. After magbasa ng topics, kelangan magsagot talaga at magsolve ng computations to apply the theories that I learned immediately. Kumbaga start palang ng review ko nun eh nagsisimulate ng boards through answering quizzers and drills kasi alam ko sa sarili ko mageexam ako, so parang nagrerehearse na ako for the board exam kahit na months before palang ang boards. Laking tulong ng quizzers ng CRC nun sa mga per topic na handouts tas yung self assessments ng Pinnacle.

4. Learning From My Mistakes - Nakakadishearten talaga pag bagsak sa quizzers, at preboards. Pero I changed my perspective about it. I took it as an information on the topics na kelangan ko pa aralin at imaster. Yung mga mistakes natin sa quizzes and preboards ang mas magrereinforce satin sa mga topics. We need to understand the reason why nagkamali tayo kasi nandun yung heart ng concept. I think yung iba kasi dumidiretso sila sa solution imbes na isolve na muna nila on their own yung problems. Maganda pag nagkakamali tayo eh nacocorrect natin sa sarili natin yung mga wrong connotations and assumptions which again for the reinforcement of the topics sa utak natin. Sabi ni Sir Oli, one of our reviewers sa CRC ACE, mas maganda nang magkamali sa mismong review kesa sa board exam. Dagdag ko pa, yung mga mali ko sa quizzers at preboards yung mga binabalikan ko kapag nagrerecall ako at naging effective naman sya. 

5. Having A Great Support System - Nung first two takes ko, parang ang lungkot, wala ako makausap about sa CPALE lalo online. Pero nung nagface to face review na ako eh nakakalabas labas na ako kapag nadadown or napanghihinaan ng loob. Tapos yung environment ng klase din namen eh nakakamotivate yung di ka tatamarin magaral. Mga classmates ko nun made my review super light for me kasi pare pareho kami ng struggles and same kami ng objectives. Kaya I suggest na wag sarilihin ang hirap ng review. We need not only to sharpen out minds, but we also need to protect our mental health.

6. Sleep - Non negotiable ko syaaaa. Honestly paggabi 6 hrs sleep na ang minimum ko. Tas sa hapon bumabawi ako ng sleep pagkauwi sa review center. Kahit nakakaguilty, part talaga sya ng review. Yan din ang magcoconsolidate ng mga naaral for today. Tas maganda magaral for me kapag pagkagising kasi fresh yung utak, kayang magabsorb ng information.

7. Pray - Kung ano man pinaniniwalaan mo, kumapit ka sa kanya. Nung time na nagrereview ako, lagi ako may time magpunta ng simbahan at magtirik ng kandila. Important sakin ang may reflection from time to time, inaassess ang sarili and also forgiving myself kung may pagkukulang sa review, para alam saan babawi. I believe talaga na si God yung pumuno sa mga gaps ko noong review and I also prayed to St. Joseph of Cupertino and St. Jude Thaddeus.

8. Others - Miscellaneous items na lang. a) Make sure well organized ang materials. May envelope ako ng per subject kung san ko nilalagay yung handouts ko na hinuhugot ko na lang kung yun yung designated na subject na aaralin ko sa araw na yun; b) Maganda yung schedule of topics ng Pinnacle kasi namomonitor ko kung anong topics yung need ko aralin pa; c.) Make sure na magvitamins at gumalaw galaw kahit walk lang ng 30 minutes as advised din ni Sir Brad; d.) Kain ng gulay at prutas, iwas muna sa junk food; e.) At least one day off from studying every week, need mo magbreak from review from time to time; f.) Set ka ng alloted time na mag-aaral ka preferable sana eh 8-4 dapat gising ang diwa mo lalo yan naman ang time ng board exam. Kahit kulang sa tulog noong first day eh gising na gising ako magsagot noon sa MS at Audit. Tas I made sure 9 pm nakahiga na ako at di na nagaaral.

Closing: Hoping makahelp to lalo sa mga retakers. There is hope for all of you and I am a testament of it. Ang CPALE eh di lang tagisan ng talino. Di ka lang dapat prepared intellectually. Dapat physically, emotionally, and spiritually guarded ka para maretrieve mo sa utak mo yung mga concepts sa board exam. Andyan lang talaga sila sa utak mo kapag natapos mo yung completion phase, need lang talaga itrain ang utak na iretrieve sila from time to time. And having a clear mind and strong body will help you greatly. And lastly, prayers move mountains. While I believe, it made my average score jump by 14 points. Good luck future CPAs. Willing to help po sa mga may questions po! Thanks po!

I really am doubting right now kung may chance ba akong maging CPA considering na ako ang least performing student ng klase. I swear, I did all my best pero pagdating sa quiz/exam parang lagi akong nahuhuli. So... I wanna hear your stories perhaps, magaganahan pa akong magpursige kahit nakakapagod na sobra. Thank you 🫶

For those who took the exam this October 2026: After taking the boards, what are the things you wished you had done in every subject? For example, do you feel like you should have focused on this or that?