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cpa reviewee

[Aki, CPA @KuyaAkii]

MS: Capital Budgeting, Economics, Relevant Costing, CVP Analysis, Working Capital Management

AUD: Substantive Procedures, Internal Controls, Forming an Opinion, Non-Assurance Engagements (AUP), RA9298 + Code of Ethics

TAX: VAT + OPT, Remedies, Preferential (PEZA, BOI, BMBE), Individual, Local

RFBT: Banking Laws, Special Laws, Corporations, Cooperatives, Partnerships

FAR: BEPS/DEPS, Equity, Leases, Warranties, Notes + Loans, Employee Benefits, PPE, Receivables, Segment Reporting + FS (SCF), Conceptual Framework + Accounting Process

AFAR: Partnership, BusCom, HOBA, IFRS 15, Derivatives, ForEx, CorpLiq, ABC, Process Costing, Joint Arrangements

[Heine @heihayhayhei]

Tax Remedies
Reference: Sir Rex and Tabag Reviewer 2023

If may mali po akong naisulat, pakisabi po. Thank you! 🙏

[cho, fcpa @cpafied]

📌 [MS] cost of capital

“beyond retained earnings” - use flotation cost
“within retained earnings” - no flotation cost

[alisami, CPA @amcj_CPA]

sana gets niyooko:)

[eli, fcpa @elijahskomisyon]

alam kong late advice na to,,, pero ihabol nyo pls!

Tax - basahin ang remedies! madaming lumabas noon about sa remedies.

RFBT - halos lahat ng topics ay nacover! esp yung special laws, may atleast 1 question sila per law. wala masyadong natanong about voting rights :’))

[tsen | cpa ⛓️ @tsen_cpa2026]

@BSAjourney https://t.co/m127cziUTt

[Iruma @topnotcher_kuno]

@C_veatEmptor Version 3! Thank you po sa mga nagsuggest ng additionals!

Credit belongs po doon sa mga unang nagshare ng kanilang mnemonics <3

Decided to add a few from mine din.

Wala ako maisip sa SC :<< basta 15 na lang yan HAHA

[Atty. Kokoy, CPA ⚖️ @kokoyCPA]

Sharing po my sources for FAR
CPAR ONLY B99, B98, B97

https://t.co/maxi7A2ykm

[alisami, CPA @amcj_CPA]

RFBT [in order of priority]
- 𝘚𝘪𝘳 𝘕𝘪𝘤𝘬𝘰

1. Corporations [30 items]
2. AMLA [6]
3. Partnership [6]
4. Obligations [6]
5. Contracts [6]
6. Cooperatives [5]
7. FRIA [5]
8. others [2-3 items]

*prio sila pag wala ka na talaga time🤲

[cho, fcpa @cpafied]

My summary of MS Formulas per topic:

Management Accounting (1/2)

[Tequi Blanz CPA @BLanz2025]

MS DuPont Analysis Community Thread;

I am calling all MS lovers to share ano formulas ang may Dupont Analysis anga alam nyo, You can also show it why
I will Start:
1. ROA = ROS x Asset TO
2.ROA = ROE x Equity Ratio
3.DPY = PER x DYR

Why? See the Picture:

[jia one take cutie-d!! @jiacpa2025]

MAS TIP 🤓 for each topic i try squeeze all the formulas on one page/paper, i swear it helps me appreciate the differences of the possible scenarios sa solving :D link to pdf here but for reasons i had to remove screenshots w/ my name displayed (◠‿◠)

https://t.co/ZnZHNuI0qR

[ellagurl @abb_cpa_may2024]

MS FORMULAS TO REMEMBER 📝

[Reference: Pinnacle, ReSa, and Integ HOs]

[ms.CPA✨ @kr_CPAMay2025]

hello guys, incase u need this

MS Formulas.

happy?? aral

Let me know ano kulanggg.

[tyrion, cpa @iswear2g]

LTCC Formulas na sana maisabuhay ko

[Iruma @topnotcher_kuno]

compiled members based sa nakalap ko sa studytwt! if may corrections or nalimot or want nyo isama, pacomment nalang at iupdate ko nalang.

[Atty. Kokoy, CPA ⚖️ @kokoyCPA]

CRAMINNG BL - bagong mneumonic for regular holidays
Cheers By Liv you will be missed🪦😞😞😞

[yen, cpa @yenzrkive]

term of office (pic from max1muscpa)

COA 7️⃣ — “on audit” is 7 letters
SEC 7️⃣ — “xchange” is 7 letters
BSP 6️⃣ — “bangko” is 6 letters
IC 6️⃣ — “insure” is 6 letters

[BUBBLES, CPA @CPAbubbless]

Materials I found useful: (aside from pinna mats — which i finished muna)

- AUD supernova from tg
- RFBT from ICare 1600++
- AFAR from Atty. Laco test bank
- FAR from CPAR preweek and pbs
- TAX from RESA K-tapusan pro max galing gdrive
- MS from RESA preweek

[lili, cpa ✧ @ajbacpa]

compiled all B99 FAR theory HOs and PW 💚 this is already annotated btw

https://t.co/v2s9jx1Lvk