2024 LECPA SPLE PROGRAM - Revised

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professional i\e«julaiion Commission


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PROFESSIONAL REGULATORY BOARD OF ACCOUNTANCY

REVISED SPECIAL PROFESSIONAL LICENSURE EXAMINATION PROGRAM OF THE


JUNE 2024 CERTIFIED PUBLIC ACCOUNTANTS LICENSURE EXAMINATION

DATE AND TIME SUBJECTS

SUNDAY, JUNE 16, 2024


7:00 A.M. - 7:45 A.M. General Instructions/Filling out of Forms

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

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

MONDAY, JUNE 17, 2024


8:00 A.M. -11:00 A.M. Taxation

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


Transactions

TUESDAY, JUNE 18, 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. The NOTICE OF ADMISSION will be issued at the MWO/Embassy or testing centers.

2. Please bring original documents with you for final evaluation and four (4) pieces passport
size pictures with name tag.

3. Bring the following on examination day:


a. Two (2) or more pencils (No. 1 or 2)
b. Ballpens with BLACK ink only
c. One piece long brown envelope
d. One piece long transparent/plastic envelope
e. Basic/non programmable calculators or calculators 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.

NOTE: ONLY ONE BASIC CALCULATOR SHALL BE ALLOWED INSIDE THE EXAMINATION
ROOM. ALL CALCULATORS SHALL BE INSPECTED AND HAVE TO BE RESET BEFORE THE
START OF THE EXAMINATION.

4. The following are STRICTLY PROHIBITED inside the examination premises/rooms:


a. Books, notes, review materials, and other materials containing coded data/
information/ formula.
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REVISED SPECIAL PROFESSIONAL LICENSURE EXAMINATION
PROGRAM OF THE JUNE 2024CERTIFIED PUBLIC ACCOUNTANTS
LICENSURE EXAMATION

b. Programmable calculators or 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.

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 PURPOSES

d. Bags of any kind (ladies bags, shoulder bags, attache 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.

5. Read carefully and follow the instructions on your NOTICE OF ADMISSION and EXAMINEES
GUIDE.

6. Examinees shall follow the health and safety protocols being implemented by the host country.

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 25, MARCH 2024.

Manila, Philippines
May 20, 2024

APPROVED:

NOE G. QUINANOLA
Chairman
CERTIFIED CORRECT:
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Atty. Lovelika T. Bautista
Chief, PRB Secretariat Division

PRB-ACC/O-LO/D-SRB
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