May 2024 Certified Public Accountant Licensure Exam Program

“NOT FOR SALE”
PROFESSIONAL REGULATORY BOARD OF ACCOUNTANCY
PROGRAM OF THE MAY 26, 27 AND 28, 2024 CERTIFIED PUBLIC ACCOUNTANTS
LICENSURE EXAMINATION (LECPA) IN NCR, BAGUIO, BUTUAN, CAGAYAN DE ORO,
CALAPAN, CEBU, DAVAO, ILOILO, KORONADAL, LEGASPI, LUCENA, PAGADIAN,
PALAWAN, PAMPANGA, ROSALES, TACLOBAN, TUGUEGARAO AND ZAMBOANGA
DATE AND TIME SUBJECTS
SUNDAY, MAY 26, 2024

7:00 A.M. - 7:45 A.M. General Instructions/Filling out of Forms
8:00 A.M. - 11:00 A.M. Management Services
1:00 P.M. - 4:00 P.M. Auditing
MONDAY, MAY 27, 2024

8:00 A.M. - 11:00 A.M. Taxation
1:00 P.M. - 4:00 P.M. Regulatory Framework for Business

Transactions
TUESDAY, MAY 28, 2024

8:00 A.M. - 11:00 A.M. Financial Accounting and Reporting
1:00 P.M. - 4:00 P.M. Advanced Financial Accounting and

Reporting
---------------------------------------------------------------
GENERAL INSTRUCTIONS:
1. Check or verify your school/building assignments at the PRC official website

(www.prc.gov.ph) or through the Notices/Announcements to be posted at the PRC
premises two (2) to three (3) working days before the date of examination.
2. Report to the school/building assignment before 5:30 a.m. on the first day of the
examination to verify your room and seat number. BE PUNCTUAL. LATE
EXAMINEES WILL NOT BE ADMITTED.
3. Examinees are required to wear the following attire every examination day.
Male Examinees - White polo shirt with collar (without any seal, logo, or
mark) Decent pants or slacks
Female Examinees - White blouse or shirt with collar (without any seal,
logo or mark) Decent pants or slacks
4. Bring the following on examination day:

a. Notice of Admission
b. Official Receipt
c. One (1) piece metered-stamped window mailing envelope
d. Two (2) or more pencils (No. 2)
e. One (1) piece long brown envelope
f. One (1) piece transparent plastic envelope (for keeping your valuables and
other allowed items.
g. Ball pens with BLACK ink only
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PROGRAM OF THE MAY 26, 27 AND 28, 2024
CERTIFIED PUBLIC ACCOUNTANTS LICENSURE EXAMINATION
(LECPA) IN NCR, BAGUIO, BUTUAN, CAGAYAN DE ORO,
CALAPAN, CEBU, DAVAO, ILOILO, KORONADAL, LEGASPI,
LUCENA, PAGADIAN, PALAWAN, PAMPANGA, ROSALES,
TACLOBAN, TUGUEGARAO AND ZAMBOANGA
5. Only basic calculators are allowed. A basic calculator is one which only contains the keys
for the basic functions (+, -, x and /). It may also have the memory keys (M+, M-, MR and
MC). Calculators with TAX functions are also allowed.
6. The following items are strictly PROHIBITED inside the examination premises/rooms.
a. Books, notes, review materials, and other printed materials containing coded
data/information/formula.
b. Calculators that can automatically carry out a sequence of operations under
control of a stored program, much like a computer and/or with audio-visual
features, and/or capable of external communication or internet connectivity
fall under programmable calculators.
c. APPLE, SAMSUNG AND OTHER SMART WATCHES, CELLULAR
PHONES, EAR PLUGS, TRANSMITTERS, PORTABLE COMPUTERS,
BLUETOOTH AND OTHER ELECTRONIC GADGETS/DEVICES WHICH
MAY BE USED TO RETRIEVE DATA/INFORMATION AND/OR TO
COMMUNICATE FOR WHATEVER PURPOSE.
d. Bags of any kind (ladies bag, shoulder bags, attaché case, backpacks, etc.)
e. Other examination aids not stated in this program.
All personal belongings of the examinees shall be surrendered to the proctor and shall
be placed in a secured space within the examination room. The rules on the conduct of
bodily search, inspection of personal belongings of the examinees, and the
seizure/confiscation of prohibited items during the licensure exam (Annex A of PRC
Memorandum Order No. 57 (s. 2020) shall be strictly observed.
7. Examinees and examination personnel are encouraged to observe the minimum health
standards per DOH Circular No. 0324 (s. 2023)1 throughout the conduct of the
examination
8. Read carefully and follow the instructions on your NOTICE OF ADMISSION and
EXAMINEES GUIDE.
NOTE: PERSONAL BELONGINGS BROUGHT BY AN EXAMINEE SHALL BE FOR HIS/HER

OWN ACCOUNT. THE PRC WILL NOT BE ANSWERABLE FOR ANY SUCH ITEM OR
PERSONAL BELONGING THAT MIGHT BE LOST DURING THE EXAM WITHOUT FAULT
OR NEGLIGENCE ON ITS PART.
THIS SUPERSEDES THE EXAMINATION PROGRAM DATED 21 FEBRUARY 2024.
Manila, Philippines
April 17, 2024
APPROVED:
NOE G. QUIÑANOLA
Chairman
CERTIFIED CORRECT:
Atty. Lovelika T. Bautista

Chief, PRB Secretariat Division
Page 2 of 2

May 2024 Certified Public Accountant Licensure Exam Program

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“NOT FOR SALE”

PROFESSIONAL REGULATORY BOARD OF ACCOUNTANCY

DATE AND TIME SUBJECTS

SUNDAY, MAY 26, 2024

8:00 A.M. - 11:00 A.M. Management Services

1:00 P.M. - 4:00 P.M. Auditing

MONDAY, MAY 27, 2024

1:00 P.M. - 4:00 P.M. Regulatory Framework for Business

TUESDAY, MAY 28, 2024

1:00 P.M. - 4:00 P.M. Advanced Financial Accounting and

1. Check or verify your school/building assignments at the PRC official website

4. Bring the following on examination day:

NOTE: PERSONAL BELONGINGS BROUGHT BY AN EXAMINEE SHALL BE FOR HIS/HER

THIS SUPERSEDES THE EXAMINATION PROGRAM DATED 21 FEBRUARY 2024.

Atty. Lovelika T. Bautista

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