Hello, 2026! Sharing my CPALE notes for all subjects.
References: REO, ReSA, CPAR
Specific sources are indicated in each topic.
Note: Ongoing pa po lahat, medyo matagal pa matapos, and possible na may typo errors hehe.
https://t.co/s7rMA5u7bh
Sir Brad, sino recommended authors mo for additional practice questions?
Choose only 1 per subject:
FAR - Valix / Milan
AFAR - de Jesus / Dayag
MS - Agamata / Roque / Bobadilla
AUD - Roque / Salosagcol
RFBT - Laco / Domingo
TAX - Tabag / Banggawan
LABOR LAW
Night diff - +10%
OT Regular - 125%
OT Rest Day/Holiday - 130%
Rest Day - 130%
Special Holiday - 130%
RD + SH - 150%
Regular Holiday Worked - 200%
RH not Worked - 100%
RHW + OT - 260%
Double Holiday Worked - 300%
DH not Worked - 200%
DHW + OT - 390%
LAW OF CORPORATION
[A THREAD]
1. Mnemonics
2. Comparisons in table form
3. Voting Rights
4. Quizzers
P.S. Sobrang lawak pala talaga ng scope ng Corporation pero kung araw araw kong irerecall - KAKAYANIN!!
Happy Aral! 💛
Hi, future CPAs! For those interested, here are the summary of things/requirements that you need to prepare in relation to your CPA journey. Listed also are the expenses for the said requirements ☺️ I'm rooting for y'all! 🤍
PAS 12: ACCOUNTING FOR INCOME TAXES
Sources: IA 2 by Vhinson Jay Garcia, Comprehensive reviewer in FAR by BC V part 2, and Sir Badyang's discussion
link of the file: https://t.co/TqqWUpYpPl
Compilation of Philippine Standards on Auditing (PSAs)
Added my own keywords for memorization as well. I hope this helps!✨✨
PDF: https://t.co/SZThBWBDpp
hello po mga future CPA! cinompile ko na po here yung mga pb. Will update nalang po tong drive if meron na sa REO and other rc. 🤗
btw, tysm po sa mga nagsend 💖
Happy aral po!! 🥰
https://t.co/8piv6Le4JV