CPA Licensure Examination (Philippines, CPALE) Vocabulary Game
Exam terms with clues and explanations by OpenExamPrep.
About the CPA Licensure Examination (Philippines, CPALE) Vocabulary Game
A free word game for the CPA Licensure Examination (Philippines, CPALE) exam. Each round shows a clue for one of 20 exam terms across 6 topics. Recall the term, spell it out, then read a short explanation. Rounds pick a random term, so you can keep playing as long as you like.
How to Play
- 1Read the clue and type a term with the right number of letters (3 to 6). Abbreviations count: type the letters only.
- 2Press Check Answer or Enter. Each letter changes color to show how close you are.
- 3You have 6 tries. Stuck? Need a hint? asks the AI tutor for a nudge without giving the term away, and Skip moves to a new term.
- 4After the round, read the explanation, ask the AI to explain it, share your result, or press Next.
- ARight letter, right spot
- AIn the term, wrong spot
- ANot in the term
Topics in the CPA Licensure Examination (Philippines, CPALE) Vocabulary Game
Financial reporting
Advanced accounting
Management services
Auditing
Taxation
Regulatory framework
Sources for these terms (18)
- IAS 36 Impairment of Assets · Source checked 2026-11-03
- IFRS 16 Leases · Source checked 2026-11-03
- IAS 7 Statement of Cash Flows · Source checked 2026-11-03
- IFRS 11 Joint Arrangements · Source checked 2026-11-03
- IFRS 10 Consolidated Financial Statements · Source checked 2026-11-03
- Gross Domestic Product, U.S. Bureau of Economic Analysis · Source checked 2026-11-03
- Balance of payments QMI, Office for National Statistics · Source checked 2026-11-03
- Internal Control, Committee of Sponsoring Organizations of the Treadway Commission · Source checked 2026-11-03
- Philippine Standard on Quality Management 1, Quality Management for Firms · Source checked 2026-11-03
- Philippine Standard on Quality Management 2, Engagement Quality Reviews · Source checked 2026-11-03
- Philippine Deposit Insurance Corporation, deposit insurance coverage · Source checked 2026-11-03
- Republic Act No. 11232, Revised Corporation Code of the Philippines (Supreme Court E-Library) · Source checked 2026-11-03
- Republic Act No. 10963, Tax Reform for Acceleration and Inclusion (TRAIN) (Supreme Court E-Library) · Source checked 2026-11-03
- Republic Act No. 8424, National Internal Revenue Code of 1997 (Supreme Court E-Library) · Source checked 2026-11-03
- Republic Act No. 386, Civil Code of the Philippines (Supreme Court E-Library) · Source checked 2026-11-03
- Republic Act No. 10142, Financial Rehabilitation and Insolvency Act of 2010 (Supreme Court E-Library) · Source checked 2026-11-03
- 2018 Implementing Rules and Regulations of Republic Act No. 9160, the Anti-Money Laundering Act of 2001, as amended (January 2021 amendment), Anti-Money Laundering Council · Source checked 2026-11-03
- Consumer Price Index, Inflation and Purchasing Power of the Peso (metadata), Bangko Sentral ng Pilipinas · Source checked 2026-11-03
About the CPALE Exam
The Philippine CPALE is administered by PRC and the Board of Accountancy under RA 9298 and applicable Board resolutions. Six subjects test financial reporting, advanced reporting, management services, auditing, taxation and business law. Use the applicable TOS and current Philippine standards and legislation, with their effective dates and exceptions. Passing must be followed by the applicable oath, registration and professional-practice requirements; public-practice accreditation is separate.
Exam sponsor: Professional Regulation Commission (PRC) - Board of Accountancy. The requirements and fees below concern the certification or admission exam, separate from our free practice resources.
Assessment
The currently applicable 2022 TOS specifies 450 items: 70 in each of FAR, AFAR, Management Services, Auditing and Taxation, and 100 in RFBT. This is the real examination allocation, separate from the local practice inventory. Each subject is timed separately.
Time Limit
Six separately timed three-hour subjects over three days in the published 2026 programme: 18 examination hours, excluding breaks and preliminary instructions.
Passing Score
RA 9298 section 16 requires a general average of at least 75% and no subject grade below 65%. Conditional credit and the two-year re-examination rule apply to the remaining subjects as specified there; they do not make a below-threshold result a full pass.
Exam / Certification Fees
PRC publishes PHP 900 for a baccalaureate full-examination application and PHP 450 for a conditioned/removal application. These are examination base fees, not an all-in promise covering documentary stamps, payment charges, registration, review or travel.
Exam sponsor websiteReported exam pass rate: Sitting-specific. Exam sponsor website
Fees, eligibility, and exam policies can change. Confirm them with the exam sponsor before applying or paying.
Official sources
- PRC Board of Accountancy — current resolutions · Source checked 2026-10-31
- 2022 CPALE Tables of Specifications · Source checked 2026-10-31
- RA 9298 — Philippine Accountancy Act, affected examination and practice provisions · Source checked 2026-10-31
- PRC 2026 CPALE programme · Source checked 2026-10-31
- PRC published examination fees · Source checked 2026-10-31
- BIR RR 21-2025 CMEPA implementation digest · Source checked 2026-10-31
- PRC Resolution 20 (2026) — revised TOS from 2029 · Source checked 2026-10-31
Frequently Asked Questions
Is the CPALE vocabulary game free?
Yes. The game is free to play with no sign-up. Signing in adds AI explanations for any term.
How does the CPALE vocabulary game work?
Each round shows a clue for one of 20 CPALE terms. Guess the term in six tries: green means the right letter in the right spot, yellow means the letter is in the term but in another spot, and gray means it is not in the term. After the round, read the explanation and play the next term.
Where do the CPALE terms come from?
OpenExamPrep researched each term from the Professional Regulation Commission (PRC) - Board of Accountancy content outline and primary sources, listed under Sources on this page. The game is independent study material, not an official exam resource.
What question count and timing does this CPALE resource follow?
The currently applicable 2022 TOS specifies 450 items: 70 in each of FAR, AFAR, Management Services, Auditing and Taxation, and 100 in RFBT. This is the real examination allocation, separate from the local practice inventory. Six separately timed three-hour subjects over three days in the published 2026 programme: 18 examination hours, excluding breaks and preliminary instructions.
How do passing and conditional credit differ?
A full pass needs a general average of at least 75% and no subject below 65%. Under section 16, at least 75% in a majority of the six subjects gives conditional credit for passed subjects; remaining subjects must be taken within two years from the preceding examination. The re-examination must meet its statutory average and subject-floor requirements; otherwise the entire examination is failed. Four is the smallest majority of six.