𝙉𝙀𝙒𝙎 | PICPA Revised Syllabus for CPALE October 2029

November 21, 2025

The Philippine Institute of Certified Public Accountants (PICPA) announced the revised syllabus effective in October 2029 at the recently concluded 80th PICPA Annual National Convention Education Forum at the SMX Convention Center in Pasay City last November 16–19, 2025. 

Hon. Gloria Baysa, from the Board of Accountancy, presented the changes, which include the combination of Financial Accounting and Reporting (FAR) and Advanced Financial Accounting and Reporting Theory and Problem (AFAR); renaming Management Services (MS) to Business Analysis and Reporting; renaming Auditing to Auditing and Attestation, and Taxation to Tax Compliance and Planning; and the new addition of Information Systems and Control. Meanwhile, the Regulatory Framework for Business Transactions (RFBT) remains unchanged.

Moreover, as stated in the proposed changes to the syllabus, several topics were either removed or transferred to other subjects. The Share-based Payment Transactions originally included in FAR were transferred to BAR, while FAR added the topics Sustainability Reporting and Other Reporting Frameworks. All topics in AFAR were merged into FAR, except for Partnership Accounting and Corporation Liquidation, which were transferred to RFBT, and Cost Accounting, which was moved to BAR. Derivatives and Hedging was also removed from AFAR. Meanwhile, Auditing in a Computerized Environment was transferred to ISC.

Furthermore, BAR (previously MS) added the following topics: Accounting and Business Research, Data Analytics, and Emerging Non-financial Reporting Frameworks. On the other hand, RFBT removed the topics Consumer Protection, Financial Rehabilitation and Insolvency, the Philippine Competition Act, the PDIC Law, the Truth in Lending Act, Intellectual Property Law, and the Ease of Doing Business Act.

Baysa noted that some of the deleted RFBT topics may be administered earlier than 2029, although she did not specify which batch would be affected. Upon clarification after the session, she explained that the Board would revisit and review the matter after 2026.

𝘞𝘳𝘪𝘵𝘵𝘦𝘯 𝘣𝘺: 𝐀𝐥𝐲𝐬𝐬𝐚 𝐌𝐚𝐞 𝐄. 𝐁𝐚𝐥𝐢𝐧𝐝𝐚𝐧, 𝘚𝘵𝘢𝘧𝘧 𝘞𝘳𝘪𝘵𝘦𝘳