May 2025 Cpa (Car)
May 2025 Cpa (Car)
PROGRAM OF THE MAY 25,26, AND 27, 2025 CERTIFIED PUBLIC ACCOUNTANTS
LICENSURE EXAMINATION (CPALE)
---------------------------------------------------------------
GENERAL INSTRUCTIONS:
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
Page 2 of 2
Page 2
CPA Licensure Examination
May 2025
a. Books, notes, review materials, and other printed materials containing coded
data/information/formula.
b. Calculators which are programmable or with embedded functions especially
CASIO FX991ES and CASIO FX-991ES plus pursuant to Memorandum Circular
2018-01.
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 (place your documents inside the transparent/plastic envelope).
e. Other examination aides not stated in this program.
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.
6. 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.
7. Read carefully and follow the instructions on your NOTICE OF ADMISSION and
EXAMINEES GUIDE.
Manila, Philippines
February 05, 2025
APPROVED:
NOE G. QUIÑANOLA
Chairman
CERTIFIED CORRECT:
1
Updated Health Protocols Following the Lifting of the COVID-19 Public Health Emergency
Page 2 of 2
PROFESSIONAL REGULATION COMMISSION Page 1 of 47
BAGUIO
CERTIFIED PUBLIC ACCOUNTANT
MAY 25, 26 & 27, 2025
REMINDER: USE SAME NAME IN ALL EXAMINATION FORMS. IF THERE IS AN ERROR IN SPELLING AND OTHER DATA KINDLY REQUEST YOUR
ROOM WATCHERS TO CORRECT IT ON THE FIRST DAY OF EXAMINATION. REPORT TO YOUR ROOM ON OR BEFORE 6:30 A.M. LATE EXAMINEES
WILL NOT BE ADMITTED.
PROFESSIONAL REGULATION COMMISSION Page 2 of 47
BAGUIO
CERTIFIED PUBLIC ACCOUNTANT
MAY 25, 26 & 27, 2025
REMINDER: USE SAME NAME IN ALL EXAMINATION FORMS. IF THERE IS AN ERROR IN SPELLING AND OTHER DATA KINDLY REQUEST YOUR
ROOM WATCHERS TO CORRECT IT ON THE FIRST DAY OF EXAMINATION. REPORT TO YOUR ROOM ON OR BEFORE 6:30 A.M. LATE EXAMINEES
WILL NOT BE ADMITTED.
PROFESSIONAL REGULATION COMMISSION Page 3 of 47
BAGUIO
CERTIFIED PUBLIC ACCOUNTANT
MAY 25, 26 & 27, 2025
REMINDER: USE SAME NAME IN ALL EXAMINATION FORMS. IF THERE IS AN ERROR IN SPELLING AND OTHER DATA KINDLY REQUEST YOUR
ROOM WATCHERS TO CORRECT IT ON THE FIRST DAY OF EXAMINATION. REPORT TO YOUR ROOM ON OR BEFORE 6:30 A.M. LATE EXAMINEES
WILL NOT BE ADMITTED.
PROFESSIONAL REGULATION COMMISSION Page 4 of 47
BAGUIO
CERTIFIED PUBLIC ACCOUNTANT
MAY 25, 26 & 27, 2025
REMINDER: USE SAME NAME IN ALL EXAMINATION FORMS. IF THERE IS AN ERROR IN SPELLING AND OTHER DATA KINDLY REQUEST YOUR
ROOM WATCHERS TO CORRECT IT ON THE FIRST DAY OF EXAMINATION. REPORT TO YOUR ROOM ON OR BEFORE 6:30 A.M. LATE EXAMINEES
WILL NOT BE ADMITTED.
PROFESSIONAL REGULATION COMMISSION Page 5 of 47
BAGUIO
CERTIFIED PUBLIC ACCOUNTANT
MAY 25, 26 & 27, 2025
REMINDER: USE SAME NAME IN ALL EXAMINATION FORMS. IF THERE IS AN ERROR IN SPELLING AND OTHER DATA KINDLY REQUEST YOUR
ROOM WATCHERS TO CORRECT IT ON THE FIRST DAY OF EXAMINATION. REPORT TO YOUR ROOM ON OR BEFORE 6:30 A.M. LATE EXAMINEES
WILL NOT BE ADMITTED.
PROFESSIONAL REGULATION COMMISSION Page 6 of 47
BAGUIO
CERTIFIED PUBLIC ACCOUNTANT
MAY 25, 26 & 27, 2025
REMINDER: USE SAME NAME IN ALL EXAMINATION FORMS. IF THERE IS AN ERROR IN SPELLING AND OTHER DATA KINDLY REQUEST YOUR
ROOM WATCHERS TO CORRECT IT ON THE FIRST DAY OF EXAMINATION. REPORT TO YOUR ROOM ON OR BEFORE 6:30 A.M. LATE EXAMINEES
WILL NOT BE ADMITTED.
PROFESSIONAL REGULATION COMMISSION Page 7 of 47
BAGUIO
CERTIFIED PUBLIC ACCOUNTANT
MAY 25, 26 & 27, 2025
REMINDER: USE SAME NAME IN ALL EXAMINATION FORMS. IF THERE IS AN ERROR IN SPELLING AND OTHER DATA KINDLY REQUEST YOUR
ROOM WATCHERS TO CORRECT IT ON THE FIRST DAY OF EXAMINATION. REPORT TO YOUR ROOM ON OR BEFORE 6:30 A.M. LATE EXAMINEES
WILL NOT BE ADMITTED.
PROFESSIONAL REGULATION COMMISSION Page 8 of 47
BAGUIO
CERTIFIED PUBLIC ACCOUNTANT
MAY 25, 26 & 27, 2025
REMINDER: USE SAME NAME IN ALL EXAMINATION FORMS. IF THERE IS AN ERROR IN SPELLING AND OTHER DATA KINDLY REQUEST YOUR
ROOM WATCHERS TO CORRECT IT ON THE FIRST DAY OF EXAMINATION. REPORT TO YOUR ROOM ON OR BEFORE 6:30 A.M. LATE EXAMINEES
WILL NOT BE ADMITTED.
PROFESSIONAL REGULATION COMMISSION Page 9 of 47
BAGUIO
CERTIFIED PUBLIC ACCOUNTANT
MAY 25, 26 & 27, 2025
REMINDER: USE SAME NAME IN ALL EXAMINATION FORMS. IF THERE IS AN ERROR IN SPELLING AND OTHER DATA KINDLY REQUEST YOUR
ROOM WATCHERS TO CORRECT IT ON THE FIRST DAY OF EXAMINATION. REPORT TO YOUR ROOM ON OR BEFORE 6:30 A.M. LATE EXAMINEES
WILL NOT BE ADMITTED.
PROFESSIONAL REGULATION COMMISSION Page 10 of 47
BAGUIO
CERTIFIED PUBLIC ACCOUNTANT
MAY 25, 26 & 27, 2025
REMINDER: USE SAME NAME IN ALL EXAMINATION FORMS. IF THERE IS AN ERROR IN SPELLING AND OTHER DATA KINDLY REQUEST YOUR
ROOM WATCHERS TO CORRECT IT ON THE FIRST DAY OF EXAMINATION. REPORT TO YOUR ROOM ON OR BEFORE 6:30 A.M. LATE EXAMINEES
WILL NOT BE ADMITTED.
PROFESSIONAL REGULATION COMMISSION Page 11 of 47
BAGUIO
CERTIFIED PUBLIC ACCOUNTANT
MAY 25, 26 & 27, 2025
REMINDER: USE SAME NAME IN ALL EXAMINATION FORMS. IF THERE IS AN ERROR IN SPELLING AND OTHER DATA KINDLY REQUEST YOUR
ROOM WATCHERS TO CORRECT IT ON THE FIRST DAY OF EXAMINATION. REPORT TO YOUR ROOM ON OR BEFORE 6:30 A.M. LATE EXAMINEES
WILL NOT BE ADMITTED.
PROFESSIONAL REGULATION COMMISSION Page 12 of 47
BAGUIO
CERTIFIED PUBLIC ACCOUNTANT
MAY 25, 26 & 27, 2025
REMINDER: USE SAME NAME IN ALL EXAMINATION FORMS. IF THERE IS AN ERROR IN SPELLING AND OTHER DATA KINDLY REQUEST YOUR
ROOM WATCHERS TO CORRECT IT ON THE FIRST DAY OF EXAMINATION. REPORT TO YOUR ROOM ON OR BEFORE 6:30 A.M. LATE EXAMINEES
WILL NOT BE ADMITTED.
PROFESSIONAL REGULATION COMMISSION Page 13 of 47
BAGUIO
CERTIFIED PUBLIC ACCOUNTANT
MAY 25, 26 & 27, 2025
REMINDER: USE SAME NAME IN ALL EXAMINATION FORMS. IF THERE IS AN ERROR IN SPELLING AND OTHER DATA KINDLY REQUEST YOUR
ROOM WATCHERS TO CORRECT IT ON THE FIRST DAY OF EXAMINATION. REPORT TO YOUR ROOM ON OR BEFORE 6:30 A.M. LATE EXAMINEES
WILL NOT BE ADMITTED.
PROFESSIONAL REGULATION COMMISSION Page 14 of 47
BAGUIO
CERTIFIED PUBLIC ACCOUNTANT
MAY 25, 26 & 27, 2025
REMINDER: USE SAME NAME IN ALL EXAMINATION FORMS. IF THERE IS AN ERROR IN SPELLING AND OTHER DATA KINDLY REQUEST YOUR
ROOM WATCHERS TO CORRECT IT ON THE FIRST DAY OF EXAMINATION. REPORT TO YOUR ROOM ON OR BEFORE 6:30 A.M. LATE EXAMINEES
WILL NOT BE ADMITTED.
PROFESSIONAL REGULATION COMMISSION Page 15 of 47
BAGUIO
CERTIFIED PUBLIC ACCOUNTANT
MAY 25, 26 & 27, 2025
REMINDER: USE SAME NAME IN ALL EXAMINATION FORMS. IF THERE IS AN ERROR IN SPELLING AND OTHER DATA KINDLY REQUEST YOUR
ROOM WATCHERS TO CORRECT IT ON THE FIRST DAY OF EXAMINATION. REPORT TO YOUR ROOM ON OR BEFORE 6:30 A.M. LATE EXAMINEES
WILL NOT BE ADMITTED.
PROFESSIONAL REGULATION COMMISSION Page 16 of 47
BAGUIO
CERTIFIED PUBLIC ACCOUNTANT
MAY 25, 26 & 27, 2025
REMINDER: USE SAME NAME IN ALL EXAMINATION FORMS. IF THERE IS AN ERROR IN SPELLING AND OTHER DATA KINDLY REQUEST YOUR
ROOM WATCHERS TO CORRECT IT ON THE FIRST DAY OF EXAMINATION. REPORT TO YOUR ROOM ON OR BEFORE 6:30 A.M. LATE EXAMINEES
WILL NOT BE ADMITTED.
PROFESSIONAL REGULATION COMMISSION Page 17 of 47
BAGUIO
CERTIFIED PUBLIC ACCOUNTANT
MAY 25, 26 & 27, 2025
REMINDER: USE SAME NAME IN ALL EXAMINATION FORMS. IF THERE IS AN ERROR IN SPELLING AND OTHER DATA KINDLY REQUEST YOUR
ROOM WATCHERS TO CORRECT IT ON THE FIRST DAY OF EXAMINATION. REPORT TO YOUR ROOM ON OR BEFORE 6:30 A.M. LATE EXAMINEES
WILL NOT BE ADMITTED.
PROFESSIONAL REGULATION COMMISSION Page 18 of 47
BAGUIO
CERTIFIED PUBLIC ACCOUNTANT
MAY 25, 26 & 27, 2025
REMINDER: USE SAME NAME IN ALL EXAMINATION FORMS. IF THERE IS AN ERROR IN SPELLING AND OTHER DATA KINDLY REQUEST YOUR
ROOM WATCHERS TO CORRECT IT ON THE FIRST DAY OF EXAMINATION. REPORT TO YOUR ROOM ON OR BEFORE 6:30 A.M. LATE EXAMINEES
WILL NOT BE ADMITTED.
PROFESSIONAL REGULATION COMMISSION Page 19 of 47
BAGUIO
CERTIFIED PUBLIC ACCOUNTANT
MAY 25, 26 & 27, 2025
REMINDER: USE SAME NAME IN ALL EXAMINATION FORMS. IF THERE IS AN ERROR IN SPELLING AND OTHER DATA KINDLY REQUEST YOUR
ROOM WATCHERS TO CORRECT IT ON THE FIRST DAY OF EXAMINATION. REPORT TO YOUR ROOM ON OR BEFORE 6:30 A.M. LATE EXAMINEES
WILL NOT BE ADMITTED.
PROFESSIONAL REGULATION COMMISSION Page 20 of 47
BAGUIO
CERTIFIED PUBLIC ACCOUNTANT
MAY 25, 26 & 27, 2025
REMINDER: USE SAME NAME IN ALL EXAMINATION FORMS. IF THERE IS AN ERROR IN SPELLING AND OTHER DATA KINDLY REQUEST YOUR
ROOM WATCHERS TO CORRECT IT ON THE FIRST DAY OF EXAMINATION. REPORT TO YOUR ROOM ON OR BEFORE 6:30 A.M. LATE EXAMINEES
WILL NOT BE ADMITTED.
PROFESSIONAL REGULATION COMMISSION Page 21 of 47
BAGUIO
CERTIFIED PUBLIC ACCOUNTANT
MAY 25, 26 & 27, 2025
REMINDER: USE SAME NAME IN ALL EXAMINATION FORMS. IF THERE IS AN ERROR IN SPELLING AND OTHER DATA KINDLY REQUEST YOUR
ROOM WATCHERS TO CORRECT IT ON THE FIRST DAY OF EXAMINATION. REPORT TO YOUR ROOM ON OR BEFORE 6:30 A.M. LATE EXAMINEES
WILL NOT BE ADMITTED.
PROFESSIONAL REGULATION COMMISSION Page 22 of 47
BAGUIO
CERTIFIED PUBLIC ACCOUNTANT
MAY 25, 26 & 27, 2025
REMINDER: USE SAME NAME IN ALL EXAMINATION FORMS. IF THERE IS AN ERROR IN SPELLING AND OTHER DATA KINDLY REQUEST YOUR
ROOM WATCHERS TO CORRECT IT ON THE FIRST DAY OF EXAMINATION. REPORT TO YOUR ROOM ON OR BEFORE 6:30 A.M. LATE EXAMINEES
WILL NOT BE ADMITTED.
PROFESSIONAL REGULATION COMMISSION Page 23 of 47
BAGUIO
CERTIFIED PUBLIC ACCOUNTANT
MAY 25, 26 & 27, 2025
REMINDER: USE SAME NAME IN ALL EXAMINATION FORMS. IF THERE IS AN ERROR IN SPELLING AND OTHER DATA KINDLY REQUEST YOUR
ROOM WATCHERS TO CORRECT IT ON THE FIRST DAY OF EXAMINATION. REPORT TO YOUR ROOM ON OR BEFORE 6:30 A.M. LATE EXAMINEES
WILL NOT BE ADMITTED.
PROFESSIONAL REGULATION COMMISSION Page 24 of 47
BAGUIO
CERTIFIED PUBLIC ACCOUNTANT
MAY 25, 26 & 27, 2025
REMINDER: USE SAME NAME IN ALL EXAMINATION FORMS. IF THERE IS AN ERROR IN SPELLING AND OTHER DATA KINDLY REQUEST YOUR
ROOM WATCHERS TO CORRECT IT ON THE FIRST DAY OF EXAMINATION. REPORT TO YOUR ROOM ON OR BEFORE 6:30 A.M. LATE EXAMINEES
WILL NOT BE ADMITTED.
PROFESSIONAL REGULATION COMMISSION Page 25 of 47
BAGUIO
CERTIFIED PUBLIC ACCOUNTANT
MAY 25, 26 & 27, 2025
REMINDER: USE SAME NAME IN ALL EXAMINATION FORMS. IF THERE IS AN ERROR IN SPELLING AND OTHER DATA KINDLY REQUEST YOUR
ROOM WATCHERS TO CORRECT IT ON THE FIRST DAY OF EXAMINATION. REPORT TO YOUR ROOM ON OR BEFORE 6:30 A.M. LATE EXAMINEES
WILL NOT BE ADMITTED.
PROFESSIONAL REGULATION COMMISSION Page 26 of 47
BAGUIO
CERTIFIED PUBLIC ACCOUNTANT
MAY 25, 26 & 27, 2025
REMINDER: USE SAME NAME IN ALL EXAMINATION FORMS. IF THERE IS AN ERROR IN SPELLING AND OTHER DATA KINDLY REQUEST YOUR
ROOM WATCHERS TO CORRECT IT ON THE FIRST DAY OF EXAMINATION. REPORT TO YOUR ROOM ON OR BEFORE 6:30 A.M. LATE EXAMINEES
WILL NOT BE ADMITTED.
PROFESSIONAL REGULATION COMMISSION Page 27 of 47
BAGUIO
CERTIFIED PUBLIC ACCOUNTANT
MAY 25, 26 & 27, 2025
REMINDER: USE SAME NAME IN ALL EXAMINATION FORMS. IF THERE IS AN ERROR IN SPELLING AND OTHER DATA KINDLY REQUEST YOUR
ROOM WATCHERS TO CORRECT IT ON THE FIRST DAY OF EXAMINATION. REPORT TO YOUR ROOM ON OR BEFORE 6:30 A.M. LATE EXAMINEES
WILL NOT BE ADMITTED.
PROFESSIONAL REGULATION COMMISSION Page 28 of 47
BAGUIO
CERTIFIED PUBLIC ACCOUNTANT
MAY 25, 26 & 27, 2025
REMINDER: USE SAME NAME IN ALL EXAMINATION FORMS. IF THERE IS AN ERROR IN SPELLING AND OTHER DATA KINDLY REQUEST YOUR
ROOM WATCHERS TO CORRECT IT ON THE FIRST DAY OF EXAMINATION. REPORT TO YOUR ROOM ON OR BEFORE 6:30 A.M. LATE EXAMINEES
WILL NOT BE ADMITTED.
PROFESSIONAL REGULATION COMMISSION Page 29 of 47
BAGUIO
CERTIFIED PUBLIC ACCOUNTANT
MAY 25, 26 & 27, 2025
REMINDER: USE SAME NAME IN ALL EXAMINATION FORMS. IF THERE IS AN ERROR IN SPELLING AND OTHER DATA KINDLY REQUEST YOUR
ROOM WATCHERS TO CORRECT IT ON THE FIRST DAY OF EXAMINATION. REPORT TO YOUR ROOM ON OR BEFORE 6:30 A.M. LATE EXAMINEES
WILL NOT BE ADMITTED.
PROFESSIONAL REGULATION COMMISSION Page 30 of 47
BAGUIO
CERTIFIED PUBLIC ACCOUNTANT
MAY 25, 26 & 27, 2025
REMINDER: USE SAME NAME IN ALL EXAMINATION FORMS. IF THERE IS AN ERROR IN SPELLING AND OTHER DATA KINDLY REQUEST YOUR
ROOM WATCHERS TO CORRECT IT ON THE FIRST DAY OF EXAMINATION. REPORT TO YOUR ROOM ON OR BEFORE 6:30 A.M. LATE EXAMINEES
WILL NOT BE ADMITTED.
PROFESSIONAL REGULATION COMMISSION Page 31 of 47
BAGUIO
CERTIFIED PUBLIC ACCOUNTANT
MAY 25, 26 & 27, 2025
REMINDER: USE SAME NAME IN ALL EXAMINATION FORMS. IF THERE IS AN ERROR IN SPELLING AND OTHER DATA KINDLY REQUEST YOUR
ROOM WATCHERS TO CORRECT IT ON THE FIRST DAY OF EXAMINATION. REPORT TO YOUR ROOM ON OR BEFORE 6:30 A.M. LATE EXAMINEES
WILL NOT BE ADMITTED.
PROFESSIONAL REGULATION COMMISSION Page 32 of 47
BAGUIO
CERTIFIED PUBLIC ACCOUNTANT
MAY 25, 26 & 27, 2025
REMINDER: USE SAME NAME IN ALL EXAMINATION FORMS. IF THERE IS AN ERROR IN SPELLING AND OTHER DATA KINDLY REQUEST YOUR
ROOM WATCHERS TO CORRECT IT ON THE FIRST DAY OF EXAMINATION. REPORT TO YOUR ROOM ON OR BEFORE 6:30 A.M. LATE EXAMINEES
WILL NOT BE ADMITTED.
PROFESSIONAL REGULATION COMMISSION Page 33 of 47
BAGUIO
CERTIFIED PUBLIC ACCOUNTANT
MAY 25, 26 & 27, 2025
REMINDER: USE SAME NAME IN ALL EXAMINATION FORMS. IF THERE IS AN ERROR IN SPELLING AND OTHER DATA KINDLY REQUEST YOUR
ROOM WATCHERS TO CORRECT IT ON THE FIRST DAY OF EXAMINATION. REPORT TO YOUR ROOM ON OR BEFORE 6:30 A.M. LATE EXAMINEES
WILL NOT BE ADMITTED.
PROFESSIONAL REGULATION COMMISSION Page 34 of 47
BAGUIO
CERTIFIED PUBLIC ACCOUNTANT
MAY 25, 26 & 27, 2025
REMINDER: USE SAME NAME IN ALL EXAMINATION FORMS. IF THERE IS AN ERROR IN SPELLING AND OTHER DATA KINDLY REQUEST YOUR
ROOM WATCHERS TO CORRECT IT ON THE FIRST DAY OF EXAMINATION. REPORT TO YOUR ROOM ON OR BEFORE 6:30 A.M. LATE EXAMINEES
WILL NOT BE ADMITTED.
PROFESSIONAL REGULATION COMMISSION Page 35 of 47
BAGUIO
CERTIFIED PUBLIC ACCOUNTANT
MAY 25, 26 & 27, 2025
REMINDER: USE SAME NAME IN ALL EXAMINATION FORMS. IF THERE IS AN ERROR IN SPELLING AND OTHER DATA KINDLY REQUEST YOUR
ROOM WATCHERS TO CORRECT IT ON THE FIRST DAY OF EXAMINATION. REPORT TO YOUR ROOM ON OR BEFORE 6:30 A.M. LATE EXAMINEES
WILL NOT BE ADMITTED.
PROFESSIONAL REGULATION COMMISSION Page 36 of 47
BAGUIO
CERTIFIED PUBLIC ACCOUNTANT
MAY 25, 26 & 27, 2025
REMINDER: USE SAME NAME IN ALL EXAMINATION FORMS. IF THERE IS AN ERROR IN SPELLING AND OTHER DATA KINDLY REQUEST YOUR
ROOM WATCHERS TO CORRECT IT ON THE FIRST DAY OF EXAMINATION. REPORT TO YOUR ROOM ON OR BEFORE 6:30 A.M. LATE EXAMINEES
WILL NOT BE ADMITTED.
PROFESSIONAL REGULATION COMMISSION Page 37 of 47
BAGUIO
CERTIFIED PUBLIC ACCOUNTANT
MAY 25, 26 & 27, 2025
REMINDER: USE SAME NAME IN ALL EXAMINATION FORMS. IF THERE IS AN ERROR IN SPELLING AND OTHER DATA KINDLY REQUEST YOUR
ROOM WATCHERS TO CORRECT IT ON THE FIRST DAY OF EXAMINATION. REPORT TO YOUR ROOM ON OR BEFORE 6:30 A.M. LATE EXAMINEES
WILL NOT BE ADMITTED.
PROFESSIONAL REGULATION COMMISSION Page 38 of 47
BAGUIO
CERTIFIED PUBLIC ACCOUNTANT
MAY 25, 26 & 27, 2025
REMINDER: USE SAME NAME IN ALL EXAMINATION FORMS. IF THERE IS AN ERROR IN SPELLING AND OTHER DATA KINDLY REQUEST YOUR
ROOM WATCHERS TO CORRECT IT ON THE FIRST DAY OF EXAMINATION. REPORT TO YOUR ROOM ON OR BEFORE 6:30 A.M. LATE EXAMINEES
WILL NOT BE ADMITTED.
PROFESSIONAL REGULATION COMMISSION Page 39 of 47
BAGUIO
CERTIFIED PUBLIC ACCOUNTANT
MAY 25, 26 & 27, 2025
REMINDER: USE SAME NAME IN ALL EXAMINATION FORMS. IF THERE IS AN ERROR IN SPELLING AND OTHER DATA KINDLY REQUEST YOUR
ROOM WATCHERS TO CORRECT IT ON THE FIRST DAY OF EXAMINATION. REPORT TO YOUR ROOM ON OR BEFORE 6:30 A.M. LATE EXAMINEES
WILL NOT BE ADMITTED.
PROFESSIONAL REGULATION COMMISSION Page 40 of 47
BAGUIO
CERTIFIED PUBLIC ACCOUNTANT
MAY 25, 26 & 27, 2025
REMINDER: USE SAME NAME IN ALL EXAMINATION FORMS. IF THERE IS AN ERROR IN SPELLING AND OTHER DATA KINDLY REQUEST YOUR
ROOM WATCHERS TO CORRECT IT ON THE FIRST DAY OF EXAMINATION. REPORT TO YOUR ROOM ON OR BEFORE 6:30 A.M. LATE EXAMINEES
WILL NOT BE ADMITTED.
PROFESSIONAL REGULATION COMMISSION Page 41 of 47
BAGUIO
CERTIFIED PUBLIC ACCOUNTANT
MAY 25, 26 & 27, 2025
REMINDER: USE SAME NAME IN ALL EXAMINATION FORMS. IF THERE IS AN ERROR IN SPELLING AND OTHER DATA KINDLY REQUEST YOUR
ROOM WATCHERS TO CORRECT IT ON THE FIRST DAY OF EXAMINATION. REPORT TO YOUR ROOM ON OR BEFORE 6:30 A.M. LATE EXAMINEES
WILL NOT BE ADMITTED.
PROFESSIONAL REGULATION COMMISSION Page 42 of 47
BAGUIO
CERTIFIED PUBLIC ACCOUNTANT
MAY 25, 26 & 27, 2025
REMINDER: USE SAME NAME IN ALL EXAMINATION FORMS. IF THERE IS AN ERROR IN SPELLING AND OTHER DATA KINDLY REQUEST YOUR
ROOM WATCHERS TO CORRECT IT ON THE FIRST DAY OF EXAMINATION. REPORT TO YOUR ROOM ON OR BEFORE 6:30 A.M. LATE EXAMINEES
WILL NOT BE ADMITTED.
PROFESSIONAL REGULATION COMMISSION Page 43 of 47
BAGUIO
CERTIFIED PUBLIC ACCOUNTANT
MAY 25, 26 & 27, 2025
REMINDER: USE SAME NAME IN ALL EXAMINATION FORMS. IF THERE IS AN ERROR IN SPELLING AND OTHER DATA KINDLY REQUEST YOUR
ROOM WATCHERS TO CORRECT IT ON THE FIRST DAY OF EXAMINATION. REPORT TO YOUR ROOM ON OR BEFORE 6:30 A.M. LATE EXAMINEES
WILL NOT BE ADMITTED.
PROFESSIONAL REGULATION COMMISSION Page 44 of 47
BAGUIO
CERTIFIED PUBLIC ACCOUNTANT
MAY 25, 26 & 27, 2025
REMINDER: USE SAME NAME IN ALL EXAMINATION FORMS. IF THERE IS AN ERROR IN SPELLING AND OTHER DATA KINDLY REQUEST YOUR
ROOM WATCHERS TO CORRECT IT ON THE FIRST DAY OF EXAMINATION. REPORT TO YOUR ROOM ON OR BEFORE 6:30 A.M. LATE EXAMINEES
WILL NOT BE ADMITTED.
PROFESSIONAL REGULATION COMMISSION Page 45 of 47
BAGUIO
CERTIFIED PUBLIC ACCOUNTANT
MAY 25, 26 & 27, 2025
REMINDER: USE SAME NAME IN ALL EXAMINATION FORMS. IF THERE IS AN ERROR IN SPELLING AND OTHER DATA KINDLY REQUEST YOUR
ROOM WATCHERS TO CORRECT IT ON THE FIRST DAY OF EXAMINATION. REPORT TO YOUR ROOM ON OR BEFORE 6:30 A.M. LATE EXAMINEES
WILL NOT BE ADMITTED.
PROFESSIONAL REGULATION COMMISSION Page 46 of 47
BAGUIO
CERTIFIED PUBLIC ACCOUNTANT
MAY 25, 26 & 27, 2025
REMINDER: USE SAME NAME IN ALL EXAMINATION FORMS. IF THERE IS AN ERROR IN SPELLING AND OTHER DATA KINDLY REQUEST YOUR
ROOM WATCHERS TO CORRECT IT ON THE FIRST DAY OF EXAMINATION. REPORT TO YOUR ROOM ON OR BEFORE 6:30 A.M. LATE EXAMINEES
WILL NOT BE ADMITTED.
PROFESSIONAL REGULATION COMMISSION Page 47 of 47
BAGUIO
CERTIFIED PUBLIC ACCOUNTANT
MAY 25, 26 & 27, 2025
REMINDER: USE SAME NAME IN ALL EXAMINATION FORMS. IF THERE IS AN ERROR IN SPELLING AND OTHER DATA KINDLY REQUEST YOUR
ROOM WATCHERS TO CORRECT IT ON THE FIRST DAY OF EXAMINATION. REPORT TO YOUR ROOM ON OR BEFORE 6:30 A.M. LATE EXAMINEES
WILL NOT BE ADMITTED.