TL;DR: ReSA - The Review School of Accountancy is a CPA review school on R. Papa Street, Sampaloc, Manila, founded in November 2000 by former CPAR reviewers. It reported 1,227 passers from the December 2024 CPALE, and published comparisons put its tuition around PHP 8,000-12,000-plus depending on format. ReSA is known for a supportive, discipline-based teaching style, distinct from CPAR's drilling-heavy approach a few blocks away.
Introduction
If you graduated with a BS Accountancy degree and started asking around about CPA review centers, ReSA is one of the first two names that comes up — the other being CPAR. Both schools sit within a few blocks of each other in Manila's University Belt, and the choice between them is one of the first real decisions accounting graduates make on the road to the CPA Licensure Examination (CPALE).
This guide focuses specifically on ReSA: where it is, what it charges, what its track record looks like, and how its teaching style compares to CPAR's. It also clears up a common mix-up — "RESA" in all caps is a completely different thing, a real estate law, not this review school. If you landed here searching for that instead, we point you to the right guide below. For the full CPAR-vs-ReSA debate, or the wider field of CPA review options, links to those dedicated guides follow.
ReSA at a Glance
| Factor | ReSA |
|---|---|
| Full name | The Review School of Accountancy |
| Founded | November 2000, by former CPAR reviewers |
| Location | 5th Floor, CMFFI Building, 813-815 R. Papa St. cor. S. Loyola St., Sampaloc, Manila |
| Nearest LRT | LRT-2 Legarda / Recto |
| Estimated tuition | PHP 8,000-12,000+ (varies by format and category) |
| Formats | Face-to-face, online, hybrid |
| Reported track record | 1,227 passers, December 2024 CPALE |
| Known for | Supportive teaching style, strong Auditing/Theory of Accounts prep |
Figures are estimates based on published third-party comparisons; verify current details with ReSA directly.
What Is ReSA?
ReSA - The Review School of Accountancy is a CPA review institution that prepares BS Accountancy graduates for the Certified Public Accountant Licensure Examination (CPALE). It was established in November 2000 by a group of former reviewers from CPAR (CPA Review School of the Philippines), the older and longer-running review school located a few blocks away. In roughly 25 years of operation, ReSA has grown into one of the two dominant CPA review brands in the country, the other being CPAR itself.
Where Is ReSA Located?
ReSA's main campus is on the 5th Floor of the CMFFI Building, 813-815 R. Papa Street corner S. Loyola Street, Sampaloc, Manila. This puts it squarely inside the University Belt, the same review-center district that hosts CPAR and Team PRTC, and within walking distance of the LRT-2 Legarda and Recto stations.
Like CPAR, ReSA does not publicly list a wide network of provincial branches — its identity is built around this single Sampaloc campus, supplemented in recent years by online and hybrid review options for reviewees who cannot attend in person. Reviewees from the provinces who want ReSA specifically typically travel to Manila for the review period or opt into its online track instead.
Branch and campus details can change; verify directly with ReSA before making relocation or enrollment plans.
A Quick Note on "RESA" vs. ReSA
If you searched "RESA review center" hoping for real estate content, you may be in the wrong place. RESA in all capital letters is shorthand for Republic Act 9646, the Real Estate Service Act — the law behind the real estate broker, appraiser, and consultant licensure exams. ReSA (mixed case), the subject of this guide, is the CPA review school in Sampaloc. The two names sound identical and are easy to confuse in search results. If you're preparing for the real estate broker exam instead, see our real estate broker exam guide for RA 9646 eligibility, fees, and exam details.
How Much Does ReSA Cost?
ReSA has not published a single, current, independently verifiable rate card at the time of writing — unlike CPAR, which lists tiered rates on its own site. Based on third-party CPA review comparisons and SchoolFinderPH's own review center roundups, ReSA's CPALE review runs an estimated PHP 8,000 to PHP 12,000-plus, depending on whether you enroll in the online, face-to-face, or hybrid track, and on your reviewee category (first-timer, retaker, or Latin honor scholar, similar to CPAR's tiering).
| Item | Estimated Cost (PHP) | Note |
|---|---|---|
| Review tuition | 8,000-12,000+ | Varies by format and reviewee category |
| Materials, transport, PRC fees | 2,000-5,000 | Typical add-on budget, not ReSA-specific |
Figures are estimates based on published comparisons and change per intake and school year — always confirm current rates with ReSA directly before enrolling.
What Programs Does ReSA Offer?
ReSA's core offering is CPALE review across all six board subjects: Financial Accounting and Reporting (FAR), Advanced Financial Accounting and Reporting (AFAR), Management Advisory Services (MAS), Auditing, Taxation, and Regulatory Framework for Business Transactions (RFBT). Reviewees can choose between classroom sessions at the Sampaloc campus, an online track, or a hybrid mix of both — a distinction ReSA has emphasized in past enrollment announcements distinguishing "online, F2F, and hybrid" fee schedules for each intake. Review cycles typically run 3-4 months ahead of the May and October CPALE administrations, with morning (roughly 8:00 AM-12:00 PM) and afternoon (roughly 1:00 PM-5:00 PM) class blocks, plus evening options at select times.
ReSA's Track Record
ReSA reported 1,227 passers from the December 2024 CPALE alone, a figure cited across SchoolFinderPH's review center comparisons. As with all Philippine review centers, this number is self-reported: the Professional Regulation Commission (PRC) publishes CPALE results by the examinee's school of graduation, not by review center attended, so passer counts like this cannot be independently cross-checked against PRC data.
For context on how that stacks up against CPAR's separately reported topnotcher count, and how the national CPALE passing rate has moved recently — 34.02% in October 2025, 33.11% in May 2025 — see our complete CPALE guide.
ReSA's Teaching Style
ReSA has built its reputation on a supportive, student-centered teaching style. Reviewees frequently describe ReSA lecturers as treating students "like their own children," an approach meant to ease the anxiety that comes with a board exam that fails roughly two-thirds of examinees each cycle. ReSA is particularly well-regarded for its Auditing and Theory of Accounts preparation, which reviewees often cite as a relative strength compared to CPAR's more computation-heavy emphasis.
What Do Reviewees Say About ReSA?
Reviews on ReSA's Google Business profile echo the same themes consistently. One reviewer, Paul Cruz, wrote: "RESA guides its reviewees with laying down foundations and then building from it. The reviewers are all lively and have a passion for teaching." Another, Vicente Paulo Ducut, put it more simply: "ReSA never fails to produce competent CPAs for over 20 years. One of the country's premier review centers for the CPA licensure examination." As of this writing, ReSA holds a 4.7-star average across 38 Google reviews.
ReSA vs CPAR: Which One Should You Choose?
ReSA and CPAR are the two most-debated CPA review centers in the Philippines, and the choice largely comes down to teaching style rather than price — both sit in a similar fee range and occupy the same few blocks of Sampaloc. Rather than repeat that comparison here, see our dedicated breakdown: CPAR vs ReSA: Which CPA Review Center Is Right for You?. It covers pricing, schedules, teaching philosophy, and a side-by-side table to help you decide.
If you want the wider field — REO, Team PRTC, Pinnacle, and budget options like CRC-ACE — see Best CPA Review Centers in the Philippines.
How to Choose Between ReSA and Other Review Centers
If you want a supportive, lower-pressure classroom environment and need particular help with Auditing or Theory of Accounts, ReSA's teaching style is built for exactly that.
If you thrive under pressure and need heavy computational drilling for FAR, AFAR, or MAS instead, CPAR's exam-simulation approach a few blocks away may suit you better.
If you need a physical branch outside Metro Manila, neither ReSA nor CPAR currently matches the provincial reach of REO or Team PRTC — you may need to relocate to Sampaloc or lean on ReSA's online track.
If your CPALE prep starts even earlier, before your undergraduate program, our CPALE guide walks through eligibility, exam coverage, and the full review timeline.
Ready to find the right school? Browse schools or compare tuition and reviews across hundreds of Philippine schools on SchoolFinderPH.
Sources
- ReSA - The Review School of Accountancy — SchoolFinderPH profile — address, phone, Google rating (4.7/38 reviews) and reviewee quotes
- SchoolFinderPH — CPAR vs ReSA: Which CPA Review Center Is Right for You? and Best CPA Review Centers in the Philippines — founding date, fee range, Dec 2024 passer count
- Best CPA Review Centers Philippines 2026: Prices & Comparison — fee range and 1,227 Dec 2024 CPALE passer figure, third-party corroboration
- Professional Regulation Commission (PRC) — national CPALE passing rate data (34.02% October 2025, 33.11% May 2025), as cited in SchoolFinderPH's CPALE guide
- Real Estate Broker Exam Guide — RA 9646 "RESA" disambiguation