TL;DR: CPAR and ReSA are the two best-known CPA review brands in the Philippines, both in Sampaloc, Manila, within walking distance of each other. The honest comparison is about teaching style and fit, not track record — because PRC reports licensure performance by school of graduation, not by review center, so no review center passing rate or passer count can be checked against official data by anyone outside that center.
Introduction
If you are a BS Accountancy graduate preparing for the Certified Public Accountant Licensure Examination, you have heard CPAR and ReSA argued over, usually with numbers attached. This guide separates what is checkable from what is not, then compares the two on the things that actually differ.
Start with the exam itself if you have not already: our CPALE guide sets out the 75 percent general average, the 65 percent per-subject floor, and the conditional credit rule that most articles state incorrectly.
First: Why Review Center Statistics Cannot Be Verified
This deserves to come before the comparison, because it changes how you should read every marketing claim you will encounter.
The Professional Regulation Commission publishes licensure examination performance by school of graduation. It does not track, collect or publish results by review center. A review center therefore knows only what its own enrollees report back to it, and it chooses which of those figures to publish.
That produces three specific problems:
- The numerator is self-selected. A center counts passers who identify themselves. Candidates who fail rarely report back.
- The denominator is unstated. "1,200 passers" means nothing without the enrollment figure behind it, which is almost never published.
- Nobody outside can audit either number. There is no official dataset to check them against.
None of this means the centers are dishonest. It means their statistics are not evidence, and choosing between two review centers on the strength of self-reported placer counts is choosing on the basis of who markets harder. Both centers have long records and both produce topnotchers. Decide on something you can actually observe.
A Brief History
CPAR — CPA Review School of the Philippines gives its founding year as 1976, making it one of the oldest structured CPA review schools in the country. It sits on F. Cayco Street in Sampaloc, Manila, inside the University Belt.
ReSA — The Review School of Accountancy was established in November 2000 by former CPAR reviewers. It is on R. Papa Street in Sampaloc, a few blocks away.
Teaching Style and Approach
This is the real difference, and it is the one you can test before paying.
CPAR: exam-simulation drilling
CPAR is known for rigorous, problem-heavy teaching. Reviewees consistently describe its problem sets as close to, or harder than, actual board questions. If your weakness is computational speed under time pressure in FAR, AFAR or MAS, that drilling is the point.
Expect long problem sets in exam format, heavy computational emphasis, fast-paced lectures covering maximum ground, and a competitive room.
ReSA: conceptual and supportive
ReSA has a reputation for accessible, student-centred teaching, with reviewees frequently describing a lower-pressure environment. It is often singled out for its theory and auditing preparation.
Expect thorough conceptual explanation before problem-solving, a calmer classroom, and materials that build from fundamentals.
Neither approach is better in the abstract. High-pressure drilling motivates some candidates and paralyses others, and being honest with yourself about which you are is worth more than any comparison table.
What to Compare Instead of Passing Rates
| Factor | What to ask | Why it matters |
|---|---|---|
| Teaching style | Can I sit in on a session? | The only way to test fit before paying |
| Current fee and inclusions | What is billed separately? | Handouts, mocks and portal access vary |
| Schedule | Which sessions, how many weeks? | Decides whether you can work alongside |
| Online access | Live or recorded, for how long? | Critical if you are reviewing remotely |
| Subject strength | Who lectures FAR, AFAR, RFBT? | Individual lecturers drive the reputation |
| Refund policy | In writing, before deposit | Fees are generally non-refundable once started |
Ask all six of these of both centers. The answers will differ far more usefully than any advertised statistic.
Location and Accessibility
Both centers sit in Sampaloc, Manila, within the University Belt, and both are reachable from LRT-2 Legarda and Recto stations. Neither has broad provincial physical coverage, which is why online access terms matter if you are outside Metro Manila.
Which Center Is Right for You?
Lean CPAR if you thrive under competitive pressure, need intensive computational drilling for FAR, AFAR or MAS, and prefer a no-nonsense exam-focused approach.
Lean ReSA if you want conceptual foundations before problems, need particular help with auditing and theory, and know that a high-pressure room makes you worse rather than better.
Other CPA Review Centers to Consider
CPAR and ReSA are not the only options, and for many candidates they are not the best fit.
- REO (Real Excellence Online) — online-first delivery, useful for candidates outside Metro Manila
- Pinnacle CPA Review Center — video streaming platform alongside classroom sessions
- Team PRTC — the widest geographic footprint, with per-subject online enrollment that suits retakers clearing conditioned subjects
- CRC-ACE — a long-running alternative in the same market
Get current fees from each directly. Our CPA review centers roundup covers the wider field, and the CPAR review center guide goes deeper on one of the two.
Making the Decision
- Attend a free orientation or sample lecture at both. Both typically offer them, and it is the only real test of fit.
- Talk to recent takers from your own university, who will tell you about lecturers rather than brands.
- Diagnose your weak subjects first. Computational weakness and theory weakness point to different centers.
- Get both fee schedules in writing and compare inclusions, not headline prices.
- Ignore the placer counts. They are unauditable by design.
Final Thoughts
Both are established centers with long records, and the debate between them has run for over two decades without a resolution because there is no measurable answer. What a review center supplies is structure, materials and pacing. What decides the result is whether you do the work inside that structure.
Sources
- Professional Regulation Commission, licensure examination results and school performance reporting — prc.gov.ph
- Republic Act No. 9298, Philippine Accountancy Act of 2004 — lawphil.net
Compare Your Options
Browse CPA review centers on SchoolFinderPH to compare locations and programmes in Manila and Cebu City, and read how to pass the CPA board exam before you enroll anywhere.
