How long to review for the Certified Public Accountant (CPA) board exam: 4 to 5 months, based on PRC's calendar and subject weights, with a 21-week plan.
Mariano Luiz King
Published November 9, 2026
Plan on 4 to 5 months of full-time review for the Certified Public Accountant (CPA) Board Exam, the Certified Public Accountant Licensure Examination (CPALE). That's about how long the CPA review programs that publish their dates run, and it fits PRC's exam calendar. This post shows where that number comes from and gives you a 21-week plan, as of November 2026.
After reading this, you can pick a start date for your CPA review and split your weeks by subject.
The exam dates and filing windows come from PRC's 2025 and 2026 schedules. The subjects and item counts come from PRC's own documents, which I laid out in CPA board exam coverage. Review program dates come from the providers' own sites. I checked all of them on November 9, 2026.
There's no official answer to how long you should review. Treat this as a starting plan and adjust it after your first diagnostic test.
The CPA exam is held in May and October. Here are the last two:
| Exam dates | Filing window |
|---|---|
| May 24 to 26, 2026 | February 6 to April 10, 2026 |
| October 24 to 26, 2026 | July 10 to September 9, 2026 |
So the next sitting is usually about 5 months away. That's your maximum review window if you're deciding between two dates.
Filing on LERIS opened about 3 months before each exam and closed about 1 month before. So start reviewing before the window opens, not when you file. PRC hasn't released its 2027 dates yet; the expected months are in the PRC board exam schedule.
These are classes. Most reviewees also study on their own before and during them, so your own review usually runs at least this long.
| Subject | Items |
|---|---|
| Financial Accounting and Reporting (FAR) | 70 |
| Advanced Financial Accounting and Reporting (AFAR) | 70 |
| Auditing | 70 |
| Taxation | 70 |
| Management Services (MS) | 70 |
| Regulatory Framework for Business Transactions (RFBT) | 100 |
To pass, you need a 75% general average, with no subject below 65% (RA 9298). Every subject has a floor, so every subject gets real time in the plan.
The Board doesn't publish separate subject weights, so the plan gives each subject the same three weeks. RFBT has the most items (100), so if you fall behind, borrow time for it from your strongest subject.
| Weeks | Focus |
|---|---|
| 1 | Timed diagnostic: one practice set per subject. Note your weakest topics. |
| 2 to 4 | Financial Accounting and Reporting (FAR): learn, then practice questions |
| 5 to 7 | Advanced Financial Accounting and Reporting (AFAR): learn, then practice questions |
| 8 to 10 | Auditing: learn, then practice questions |
| 11 to 13 | Taxation: learn, then practice questions |
| 14 to 16 | Management Services (MS): learn, then practice questions |
| 17 to 19 | Regulatory Framework for Business Transactions (RFBT): learn, then practice questions |
| 20 to 21 | Two full timed mock exams, then your weakest topics only |
Two habits run through every week:
Cut weeks from subjects your diagnostic says you're already strong in. Don't cut the heaviest subject just because it's long.
And don't drop any subject. The CPA exam fails you if any subject is below 65%, even with a good average.
If you're working full-time, you'll need more weeks, not fewer. See how to review for the board exam while working full-time. If you're retaking, start from your subject ratings instead of week 1: see a retake review plan.
4 to 5 months of full-time review is a sensible target for the CPA exam. Pick your sitting, count back 21 weeks, and start before the filing window opens.
About 4 to 5 months of full-time review is a common target, based on how long published review programs run. Working reviewees need more.
Count back from your exam date. Filing opens about 3 months before the exam, so start reviewing at least a month or two before the filing window opens.
Twice a year, in May and October, based on PRC's 2025 and 2026 schedules.
Ready to start? Try the free CPA board exam reviewer. I built prepPH, so I'm biased, but every question has an explanation. Not sure you need a review center? Read can you pass the CPA board exam with self-review?. Prices are in CPA review center fees.
