Scope of CPA board exam

The examination shall include things like but not restricted for the following subjects:

1. Theory of accounts
2. Business law and taxation
3. Management services
4. Auditing theory
5. Auditing problems
6. Practical accounting problems I
7. Practical accounting problems II

Based on Sec. 16 of Philippine Accountancy Act of 2004, in order to pass the examination, an examinee must obtain a general average of seventy-five percent (75%), with no grades lower than sixty-five percent (65%) in any given subject.