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.
I. CASIO STANDARD/DESKTOP/SCIENTIFIC CALCULATORS
| 530 | DS-208H | fx-500A | fx-82SX | J-120TE | MS-10TV | NS-10T |
| 20V | DS-20TV | fx-500ES | fx-82TL | JF-120TV | MS-10V | NS-20T |
| 470LA | DS-2TV | fx-506G | fx-85B | JF-200TV | MS-10VC | NS-310TM |
| D-100V | DS-3V | fx-506M | fx-85ES | JS-10LA | MS-115 | O-40M |
| D-120TE | DS-881 | fx-509D | fx-85ES PLUS | JS-10TV | MS-120TE | SL-100L |
| D-120TV | DW120TV | fx-509G | fx-85MS | JS-110TV | MS-120TV | SL-100VC |
| D-208H | fx-95ES PLUS | fx-520G | fx-85S | JS-120TV | MS-170LA | SL-1000TV |
| D-20L | fx-100D | fx-531GH | fx-85SA | JS-140V | MS-170T | SL-1100 |
| D-20M | fx-100MS | fx-546D | fx-901 | JS-20LA | MS-20TV | SL-200TE |
| D-40L | fx-100S | fx-570AD | fx-911W | JS-20TV | MS-20V | SL-210TE |
| D-60L | fx-100W | fx-570ES | fx-95 | JS-40LA | MS-240T | SL-220TE |
| D-60M | fx-115D | fx-570ES PLUS | fx-95MS | JS-40V | MS-270LA | SL-300LV |
| DF100 | fx-115MS | fx-570MS | fx-991ES | JS-SC | MS-270T | SL-300TV |
| DF120TM | fx-115S | fx-570S | fx-991ES PLUS | JW120TV | MS-310TM | SL-305TE |
| DF120TV | fx-122S | fx-570W | fx-991H | JW200 | MS-350 | SL-315TV |
| DF-240LB | fx-220 | fx-580 | fx-991MS | LC-1000T | MS-373 | SL-320TV |
| DF-320TM | fx-250HC | fx-580D | fx-991N | LC-1000T/TV | MS-470 | SL-320V |
| DJ-120T | fx-260 | fx-65 | fx-991S | LC-160LV | MS-470LA | SL-340VA |
| DJ-220 | fx-300SA | fx-75 | fx-991W | LC-401B | MS-470LB | SL-760LB |
| DJ-240 | fx-300W | fx-82 | fx-992S | LC-401L/LV | MS-5VC | SL-787LT |
| DM-1200T | fx-350D | fx-820MS | fx-992VB | LC-403LD | MS-7T | SL-797LT |
| DM-1200TEV | fx-350ES | fx-824 | HC100 | LC-403LD/TV | MS-808V | SL-910TM |
| DM-1400TV | fx-350ES PLUS | fx-825X | HL-100LB | M-7LB | MS-80TE | SX-100 |
| DM-1600 | fx-350HA | fx-82C | HL-1221 | MJ-100 | MS-80TV | SX-220 |
| DM-1600TV | fx-350MS | fx-82ES | HL-4 | MJ-100T | MS-812TV | SX-300 |
| DN-858A | fx-350TL | fx-82ES PLUS | HL-815L | MJ-120T | MS-8T | SX-300P |
| DS-10TV | fx-350TLG | fx-82LB | HL-820LV | MS-1002 | MS-8TV | SX-320P |
| DS-120TV | fx-350W | fx-82LP | HL-820V | MS-100TE | MW-5V | WD-220T |
| DS-1800S | fx-401 | fx-82MS | HL-821 | MS-100TV | MW-8V | WM-200T |
| DS-1TV | fx-451M | fx-82Super | HS-8LE | MS-10TE | MX8V | WM-220T |
II. CANON STANDARD/DESKTOP/SCIENTIFIC CALCULATORS
| AD-11 | HS-1200 TV | LC-500H B | LS-1200T | LS-12TC | LS-88Hi | TS-120 TL |
| BS-1200TS | HS-1200RS | LC-500H G | LS-120H | LS-12TU | LS-88Hi II | TS-1200TG |
| CC-55 | HS-1200TS | LS-10 DT | LS-120Hi | LS-153TS | LS-88HV B | TS-120TL |
| F-502 | HS-1200TSV | LS-100 TSV | LS-120Hi II | LS-154H | LS-88HV G | TS-120TS |
| F-502G | HS-1210TC | LS-100DT | LS-120L | LS-154TG | LS-88HV Y | TS-121TC |
| F-604 | HS-20 TG | LS-100TC | LS-120RS | LS-22TC | LS-88V | TX-1210 E |
| F-710 | KC-20 | LS-100TS | LS-120TSG | LS-270H | LS-88V II | TX-1210Hi |
| F-715S | KS-1200TS | LS-100TSV | LS-120TU | LS-270V II | LS-QT | TX-1210Hi II |
| F-720 | LC-210 Hi II | LS-101H | LS-120V | LS-330H | MP-120LTS | TX-12H |
| F-720i | LC-210HI | LS-102Z | LS-120V II | LS-355TS | MP-1211LTS | WS-112H |
| F-760S | LC-210Hi B | LS-103TC | LS-120V-B | LS-39H | MP-121DTS | WS-1200TV |
| F-788DX | LC-210Hi G | LS-10DT | LS-120V-G | LS-566H | MP-1411LTS | WS-1210Hi |
| FC-45S | LC-210Hi II G | LS-120 Hi | LS-120V-P | LS-63TG | P1-DTS II | WS-1210Hi II |
| FC-4S | LC-210Hi II GR | LS-120 RS | LS-121TC | LS-82Z | P23-DTS II | WS-1210T |
| HS-1000TG | LC-210Hi II PB | LS-120 TU | LS-122R | LS-83TC | P3420-DL | WS-1410 T |
| HS-1200 T | LC-210Hi Y | LS120 V | LS-123TC | LS-88 L | TS-10TS | WS-1610 T |
III. SHARP STANDARD/DESKTOP/SCIENTIFIC CALCULATORS
| CH-312 | EL-231L | EL-331A | EL-500M | EL-509G | EL-520W | EL-6750 |
| CH-412 | EL-240S | EL-334F | EL-501 (BK) | EL-509R | EL-531GH | EL-6810 |
| CH-612 | EL-242M | EL-337C | EL-501V | EL-509V | EL-531RH | EL-6850 |
| EL=124A | EL-243S | EL-338F | EL-501W | EL-509V/531W | EL-531VH | EL-771C |
| EL-144A | EL-250S | EL-339H | EL-506P | EL-510R | EL-531W | EL-M332 |
| EL-125A | EL-310A | EL-376S | EL-506R | EL-520G | EL-546L | EL-M711G |
| EL-145A | EL-310A-GR | EL-378S | EL-506V | EL-520V | EL-546VA | EL-W211G |
| EL-2125 | EL-327S | EL-379S | EL-506W | EL-520V (BK) | EL-556G | EL-W531 |
| EL-233S | EL-330A | EL-421M | EL-509D | EL-520VA | EL-6053 | - |
IV. HEWLETT-PACKARD STANDARD/DESKTOP/SCIENTIFIC CALCULATORS
| HP 9S | HP30S | HP Office Calc 100 | HP Office Calc 300 | HP Quickcalc Lifestyle |
| HP 10S | HP Smartcalc 300S | HP Office Calc 200 | HP Easycalc 100 | HP Quickcalc Lifestyle |
V. CITIZEN STANDARD/DESKTOP/SCIENTIFIC CALCULATOR
| CT-580 | SDC-84407E | SDC-8610 | SDC-8620A | SLD-7008 | STL-795 | W-11S |
| ET-210 | SDC-8560 | SDC-8610A | SDC-8975 | SLD-742N | TL-780 | - |
VI. AURORA STANDARD/DESKTOP/SCIENTIFIC CALCULATOR
| 2512 | DT210 | DT-394 | HC115 | HC193 | HL-125 | SC-120 |
| DB453B | DT303 | EB-964 | HC133 | HC205 | MS-270LA | SC582 |
| DT120Vplus | DT-393 | HC106 | - | - | - | - |
VII. OLYMPIA STANDARD/DESKTOP/SCIENTIFIC CALCULATOR
| ARCUS 1 | HL-88L | LCD-612ST | SD-100HW | SD-805M | SD-828 |
| HL-110 | LCD-186 | SD-100H | SD-100V | SD-81H | SD-835 |
VIII. OTHER BANDS
| CEBAR CD402 | TL 30XS | KARCE KC 539 | PORPO YH-106 | TAKSUN TS-217 |
| DAL 506X | KARCE-833 | TEXAS TI 30 | TIME BIRD SJC-122 | TAKSUN TS-128B |
| LIFELONG | KARCE KC 250 | PORPO YH-105 | TAKSUN TS-128 | - |
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.
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