Quick Answer: CPAR is best for exam-simulation-heavy drilling and has produced over 1,637 top-20 placers since 1976. ReSA is known for its nurturing teaching style and strong auditing preparation. Both are located in Sampaloc, Manila and charge PHP 8,000–12,000+. Your choice depends on whether you thrive under high-pressure drilling or a more supportive review environment.
Introduction
If you are a BS Accountancy graduate preparing for the Certified Public Accountant Licensure Examination (CPALE), you have almost certainly heard the names CPAR and ReSA mentioned — often in the same breath and often in heated debate. These two review centers are arguably the most recognized CPA review brands in the Philippines, and choosing between them is one of the first major decisions aspiring CPAs face.
With the national CPALE passing rate hovering between 30% and 34% — it stood at 34.02% in October 2025 and 33.11% in May 2025 — the stakes of your review preparation could not be higher. This guide breaks down everything you need to know about CPAR and ReSA so you can make an informed decision.
A Brief History
CPAR — CPA Review School of the Philippines
CPAR has been operating since 1976, making it one of the oldest and most established CPA review schools in the country. Located at CPAR Building, 837 F. Cayco Street, Sampaloc, Manila, it sits in the heart of the University Belt. CPAR has earned a reputation as the pioneer of structured CPA review in the Philippines, and the school reports having produced more than 1,637 placers in the top 20 of CPA board exams over its nearly five decades of operation.
ReSA — The Review School of Accountancy
ReSA was established in November 2000 by former CPAR reviewers who wanted to offer a fresh take on CPA review education. It is located at 5th Floor, CMFFI Building, 815 R. Papa Street, Sampaloc, Manila — literally a few blocks from CPAR. Despite being younger, ReSA has quickly grown into one of the top CPA review centers in the country, reporting 1,227 passers from the December 2024 CPALE alone.
Teaching Style and Approach
CPAR's Approach: Exam-Simulation Drilling
CPAR is widely known for its rigorous, problem-heavy teaching methodology. The center places heavy emphasis on exam-simulation materials that reviewees consistently describe as "quite close to the actual board exam." If you struggle with computational subjects — Financial Accounting and Reporting (FAR), Advanced Financial Accounting and Reporting (AFAR), or Management Advisory Services (MAS) — CPAR's drilling approach can sharpen your accuracy under time pressure.
Expect:
- Long problem sets mirroring actual exam format
- Heavy emphasis on computational proficiency
- Fast-paced lectures designed to cover maximum ground
- Competitive atmosphere that pushes you to perform
ReSA's Approach: Supportive and Accessible
ReSA has earned a reputation for its accessible, student-centered teaching style. Former reviewees frequently note that ReSA lecturers "treat students like their own children," creating a supportive learning environment that helps reduce exam anxiety. ReSA is particularly praised for its strong auditing preparation through its Theory of Accounts and Auditing modules.
Expect:
- Thorough conceptual explanations before problem-solving
- A nurturing classroom environment
- Strong auditing and theory preparation
- Materials that build understanding from fundamentals
Pricing Comparison
| Feature | CPAR | ReSA |
|---|---|---|
| Tuition Range | PHP 8,000–12,000+ | PHP 8,000–11,000+ |
| Payment Options | Cash and installment | Cash and installment |
| Early Bird Discounts | Available for early enrollees | Available for early enrollees |
| Latin Honors Discount | Yes | Yes |
| Inclusions | Handouts, problem sets, access to online portal | Handouts, mobile app access, hardcopy materials |
Note: Prices are estimates based on available information and may change. Always verify directly with each center before enrolling.
Passing Rates and Track Record
It is important to understand that the Professional Regulation Commission (PRC) tracks exam performance by school of graduation, not by review center. This means that review center passing rates and passer counts are self-reported and cannot be independently verified against PRC data.
That said, here is what each center reports:
- CPAR: Over 1,637 top-20 placers since 1976; widely recognized as the largest producer of CPA topnotchers historically
- ReSA: 1,227 passers from the December 2024 CPALE; rapidly growing track record since 2000
Both centers have produced board topnotchers and thousands of successful CPAs.
Schedule and Format
Both CPAR and ReSA offer structured review schedules that typically run for 3–4 months before each CPALE (held in May and October). Class schedules generally include:
- Morning sessions: 8:00 AM – 12:00 PM
- Afternoon sessions: 1:00 PM – 5:00 PM
- Evening options: Available at select times
Both centers have added online components in recent years, allowing reviewees to access recorded lectures and supplementary materials through their digital portals.
Location and Accessibility
Both centers are located in Sampaloc, Manila, within the University Belt area. This makes them equally accessible via public transportation — LRT-2 Legarda or Recto stations are the nearest rail stops.
| Factor | CPAR | ReSA |
|---|---|---|
| Address | 837 F. Cayco St., Sampaloc, Manila | 815 R. Papa St., Sampaloc, Manila |
| Nearest LRT | LRT-2 Legarda / Recto | LRT-2 Legarda / Recto |
| Online Option | Yes (portal access) | Yes (mobile app + portal) |
| Provincial Reach | Limited physical branches | Limited physical branches |
Which Center Is Right for You?
Choose CPAR if you:
- Thrive under pressure and competitive environments
- Need intensive computational drilling for FAR, AFAR, or MAS
- Want materials that closely simulate actual board exam questions
- Prefer a no-nonsense, exam-focused approach
- Value a decades-long track record of producing topnotchers
Choose ReSA if you:
- Prefer a supportive, encouraging learning environment
- Want strong conceptual foundations before tackling problems
- Need particular help with Auditing and Theory of Accounts
- Feel anxious about the exam and want a less pressured setting
- Appreciate accessible and approachable instructors
Other CPA Review Centers to Consider
CPAR and ReSA are not your only options. Several other reputable CPA review centers deserve consideration:
- REO (Real Excellence Online): ISO-certified, pioneered the Triple Review Approach, PHP 8,000–11,000+, claims 66 topnotchers from May 2023 to May 2025
- Pinnacle CPA Review Center: Premium option at PHP 11,000–16,000+, offers online video streaming platform
- Team PRTC: Widest geographic coverage with centers in six major cities, offers per-subject online enrollment
- CRC-ACE: Budget-friendly at PHP 6,000–8,000
Tips for Making Your Decision
- Attend free orientation sessions. Both CPAR and ReSA typically offer free orientation or sample lectures — take advantage of them to experience the teaching style firsthand.
- Talk to recent passers. Ask alumni from your university who recently passed the CPALE about their experience with each center.
- Know your weak subjects. If your weakness is computational, lean toward CPAR. If it is theory and auditing, lean toward ReSA.
- Consider your personality. High-pressure drilling motivates some people and paralyzes others. Be honest about what works for you.
- Factor in your budget. Both are similarly priced, but compare exact fees and inclusions at the time of enrollment.
Frequently Asked Questions
Can I pass the CPALE without enrolling in CPAR or ReSA?
Yes. Many CPAs pass through other review centers like REO, Pinnacle, or Team PRTC. Some even pass through self-review, though this is harder given the 30–34% national passing rate.
Is it true that CPAR materials are harder than the actual exam?
Many reviewees report that CPAR's problem sets are intentionally more difficult than actual board exam questions to over-prepare students. This can be an advantage or a source of discouragement depending on your mindset.
Can I enroll in both CPAR and ReSA?
Some students do attend lectures at one center while using materials from another, though this can be overwhelming and expensive. It is generally better to commit fully to one program.
How far in advance should I enroll?
Most reviewees enroll 4–6 months before their target CPALE date. Early enrollment often comes with discounts.
Do CPAR and ReSA offer online review?
Both have introduced online components. CPAR has a student portal, and ReSA offers mobile app access with digital materials. However, their primary strength remains in their classroom-based programs.
What is the CPALE passing rate?
The national passing rate has been between 30% and 34% in recent administrations — 34.02% in October 2025 and 33.11% in May 2025.
Are the fees refundable?
Generally, review center fees are non-refundable once the program starts. Check each center's specific refund policy before enrolling.
Which center produces more topnotchers?
CPAR reports more historical topnotchers due to its longer operating history. ReSA has been rapidly growing its topnotcher count since 2000. Both regularly produce placers.
Final Thoughts
The CPAR vs. ReSA debate has been going on for over two decades, and the truth is that both are excellent CPA review centers with proven track records. The best center for you depends on your learning style, personality, weak subjects, and budget.
What matters most is not which review center you choose but how seriously and consistently you study once enrolled. A review center provides structure, materials, and guidance — but passing the CPALE ultimately depends on the work you put in.
Ready to explore your options? Browse CPA review centers on SchoolFinderPH to compare locations, programs, and reviews from real students in Manila, Cebu, and other cities across the Philippines.