Allowable calculators

Allowable Calculators

The Commission issued Memorandum Circular No. 2004-06 dated March 4, 2004 listing the brands and models of non-programmable calculators that are allowed to be used in licensure examinations.

It has been observed during the conduct of examinations that there are still other brands and models that are non-programmable that are not included in the list of those allowed to be used.

In order to properly guide the examinees and examination personnel, the following is the Updated List of Non-Programmable Calculators that shall be allowed to be used in the examinations after verifications with the distributors and identification of knowledgeable persons.

Accordingly, the examinees shall be allowed to bring in and use ONLY any of the following calculators that were identified as non-programmable.


  1. CASIO STANDARD/DESKTOP/SCIENTIFIC CALCULATORS
  2. CANON STANDARD/DESKTOP/SCIENTIFIC CALCULATORS
  3. SHARP STANDARD/DESKTOP/SCIENTIFIC CALCULATORS
  4. HEWLETT-PACKARD STANDARD/DESKTOP/SCIENTIFIC CALCULATORS
  5. CITIZEN STANDARD/DESKTOP/SCIENTIFIC CALCULATOR
  6. AURORA STANDARD/DESKTOP/SCIENTIFIC CALCULATOR
  7. OLYMPIA STANDARD/DESKTOP/SCIENTIFIC CALCULATOR
  8. OTHER BRANDS


Other brands of desktop calculators may be allowed to be used in the CPA licensure examination subject to inspection by the room watchers. Concerned units are hereby directed to update the Examinee’s Kit/Guide and poster on the List of Allowed Calculators. This Memorandum Circular supersedes Memorandum Circular No. 2004-06 dated March 4, 2004.

Please be guided accordingly.