The Commission issued Memorandum Circular No. 2002-24 dated September 27, 2002 listing the brands and models of non-programmable calculators that are allowed to be used in licensure examinations.

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 verification 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/DESK TOP SCIENTIFIC CALCULATORS

   CASIO 530
   CASIO 20V
   CASIO 470LA
   CASIO D-20M
   CASIO D-60M
   CASIO D-100V
   CASIO D-208H
   CASIO D-120TE
   CASIO DM-1600
   CASIO DS-208H
   CASIO DS-881
   CASIO DF100
   CASIO DN 858A
   CASIO DS1800S
   CASIO EL310-A
   Fx65
   Fx75
   Fx82
   Fx95
   Fx260
   Fx401
   Fx580
   Fx824
   Fx901
   Fx991N
   Fx85S
   Fx82LB
   Fx82MS
   Fx82SX
   Fx82TL
   CASIO FX82C
   CASIO FX82LP
   CASIO FX85B
   CASIO FX85SA
   CASIO FX220
   CASIO FX250HC
   CASIO FX350D
   CASIO FX350W
   CASIO FX570W
   CASIO HC100
   CASIO HL-821
   CASIO HL-122L
   CASIO J-120TE
   CASIO JS-10LA
   CASIO JS-20LA
   Fx82 Super
   Fx95MS
   Fx100D
   Fx100S
   Fx100W
   Fx115D
   Fx115S
   Fx115W
   Fx122s
   Fx300W
   Fx451M
   Fx500A
   Fx506G
   Fx506M
   Fx509D
   CASIO JS 40LA
   CASIO JS-140
   CASIO JS-SC
   CASIO LC-401B
   CASIO LC-1000T
   CASIO-LC 403LD
   CASIO M-7LB
   CASIO MJ-100
   CASIO MS 115
   CASIO MS 373
   CASIO MS-350
   CASIO MS-470
   CASIO MS 240T
   CASIO MS-808V
   CASIO MS-812V
   Fx509G
   Fx520G
   Fx546D
   Fx546L
   Fx570S
   Fx570W
   Fx580D
   Fx825X
   Fx911W
   Fx991H
   Fx991S
   Fx991W
   Fx992S
   Fx992s
   Fx100MS
   CASIO MS-100TE
   CASIO MS 120TE
   CASIO MS 170LA
   CASIO MS-270LA
   CASIO MS-470LA
   CASIO MS-10V
   CASIO MS-10TE
   CASIO MS-80TE
   CASIO MS-8T
   CASIO MS-20/V
   CASIO MS-1002
   CASIO O-40M
   CASIO SL-320V
   CASIO SL-305TE
   CASIO ELECT. D-20M
   Fx115MS
   Fx300SA
   Fx350TL
   Fx350HA
   Fx350HB
   Fx531GH
   Fx531LH
   Fx570AD
   Fx570MS
   Fx991MS
   Fx992VB
   Fx350TLG

2. SHARP NON-PROGRAMMABLE CALCULATORS

   EL-233S
   EL-240S
   EL-242M
   EL-250S
   EL-310A
   EL-310A-GR
   EL-327S
   EL-331A
   EL-376S
   EL-378S
   EL-501V
   EL-501V (BK)
   EL-506P
   EL 506R
   EL-506V
   EL-506V (BK)
   EL-509D
   EL-509G
   EL 509R
   EL-509V
   EL-510R
   EL-520G
   EL-520V
   EL-520V (BK)
   EL-520VA
   EL-531GH
   EL 531RH
   EL-531VH
   EL-531VH (BK)
   EL-531VH (BL)
   EL-546L
   EL-546VA
   EL 556G
   EL-771C
   EL-2125
   EL-6053
   EL-6750
   EL-6810
   EL-6850

3. CITIZEN NON-PROGRAMMABLE CALCULATORS

   CITIZEN TL-780
   CITIZEN SLD-742N
   CITIZEN STL-795
   CITIZEN SDC-8560
   CITIZEN SDC 8610
   CITIZEN SDC-8620A
   CITIZEN SOC-8610A

4. OLYMPIA NON-PROGRAMMBLE CALCULATORS

   OLYMPIA HL 88L
   OLYMPIA HL 110
   OLYMPIA SD-81H
   OLYMPIA SD-100H
   OLYMPIA SD-100V
   OLYMPIA SD-100HW
   OLYMPIA SD-805M
   OLYMPIA SD-828
   OLYMPIA SD-835

5. CANON NON-PROGRAMMABLE CALCULATORS

   CANON F-604
   CANON F-720
   CANON LC 210HI
   CANON LS-39H
   CANON LS-154H
   CANON LS-566H
   CANON LS 120H
   CANON LS 82Z
   CANON LS-120V

6. AURORA NON-PROGRAMMBLE CALCULATORS

   AURORA DT 393
   AURORA DT 394
   AURORA EB 964
   AURORA HL 125
   AURORA MS 270LA
   AURORA SC 120
   AURORA 2512

7. OTHER BRANDS

   CEBAR CD402
   DAL 506X
   LIFELONG
   TL 30XS
   KARCE-833
   KARCE KC 250
   KARCE KC 539
   TEXAS TI 30
   PORPO YH-105
   PORPO YH-106
   TIME BIRD SJC-122
   TAKSUN TS-128
   TAKSUN TS-217
   TAKSUN TS-128B

Other brands of desk top calculators may be allowed to be used in the CPA licensure examinations subject to inspection by the room watchers.

The Board Secretaries of the various Professional Regulatory Boards are directed to update in accordance with the list herein provided, the List of Calculators printed at the back of the Program/Schedule of Examinations.

This Memorandum Circular supersedes Memorandum Circular No. 2002-24 dated September 27, 2002.

Please be guided accordingly.