Arc, CPA

CPA for Christ, 2026 cutie 🌷

[Arc, CPA @_arcne]

So happy to include this on my closing remarks sa tribute program with our soon to be realized CPAs ates and kuyas🍀

Will also carry these words with me throughout the journey!✨

[kesh, fcpa @swiskiii]

Hello, sharing my CPALE tracker x calendar. As someone na madalas hindi rin nasusunod nasa sched, ang hassle naman paulit ulitin yung calendar sa sheets para imove yung topics sa next dates.

So here, automatic siya nababago sa calendar. Ang editable nalang ay yung mga database.

[Nyx, CPA, CFE @nyxcpa]

📌 Sa mga naghahanap ng MS materials, check niyo itooooo!! :)

[𓆩ꨄ︎𓆪 ༝༚𓂃 𓈒𓏸 @uberrilyfidei_]

hi, resapeeps! sharing w/ u all the k-tapusan pro max ng b51^^

suggest ko lang sa mga umaattend ng tax lectures ni atty.k, handa nyo na agad ito para may guide kayo sa flow ng discussion. ganto ginawa ko using the b50 ver, dun na rin me nag-aannotate :D

https://t.co/1pvZohFEd7

[Yatpawaps | CPA May 2026 @yatpawapscpa]

Jusko naman tong pamilya ko. Sa sobrang proud sakin, tinakpan na yung pangalan ng street namin tas tarpaulin ko nilagay. So ano nang sasabihin nila pag bababa ng tricycle nyan 😭

Tricycle driver: Saan po kayo bababa?
Pasahero: Sa John Kenneth P. Cabatbat, CPA po

[Calil @calilpn_cpa2026]

random cpale advices / tips coming from a masipag but not so smarty student na parang nag freestyle lang buong cpale review.

a thread:

[ReSA - The Review School of Accountancy @ReSAcpareview]

BATCH 52 REVIEWER REVEAL ✨
Here are your Online Reviewers!!! 💙💛

[ARK @ARK_APC]

As a way of giving back to the BSA community, I am giving open access to all my ARKnnotations from B11. These are not for sale and remain the property of R/EO.
Happy studying, future CPAs!

Lots of love,
ARK 🎀, CPA
May 2026

https://t.co/o0zJ1WzrNI

[Arc, CPA @_arcne]

wanna lock in so hard

[Shiloah, CPA @shilo_cpa]

BAGO AKO MATULOG, GUSTO KO LANG PO MAGPASALAMAT SA INYO,

@trialbalanz
@herculesCPA
@psyduckcpa
@studywithrachel
@CPAriaaa
@/CPMnotes

at sa lahat ng mga nagsh-share ng notes dito sa studytwt na bino-bookmark ko at nakikita ko randomly, maraming salamat po sa inyo! 🫰🏻🥹

[kil, cpa @dqcheesecake]

hi👋 ako to, si kil, yung top 6

[damon, cpa @damon_cpa]

How I passed the CPALE with 5-8 study hours daily, na may short attention span, na every 20 minutes hawak ang cellphone para magscroll at mag-ml:

[Arc, CPA @_arcne]

Congratulations to all CPALE challengers!! Proud of you all guys, so brave and strongh

[Nico Quejano @nicoquejano]

Pinatunayan lang talaga ni Jinggoy na mas matapang mga bakla kesa sa lalaki.

Si Jinggoy hinarap ang kaso. Si Bato nagtago. 😅

HAPPY PRIDE MONTH! 🏳️‍🌈

[Arc, CPA @_arcne]

one last work for csu as head auditor!! grateful that my proposed audit framework/ matrix was approved by our accounting officer and acad affair 🙌 kahit papano may patutunguhan rin ang resolution ko ☺️ pero sana palayain na ako ng csu huhu pls

[lemonari, cpa @lemonisacpa]

Things I wish I had done differently while reviewing for the May 2026 CPALE 🧮 - a thread:

[Arc, CPA @_arcne]

blessed and humbled 🙏

[Arc, CPA @_arcne]

received this message from our college dean and vpaa, thanks so much po for the kind words 🥹🙏

[Leila de Lima @manayleila]

How convenient it is for some people to use me or what I went through as an example whenever it serves their purpose or agenda. Kahit fake news, kahit ibang-iba ang totoong nangyari at naging sitwasyon ko noon, ipipilit pa rin para lang umakma sa naratibo nila.

Nung una, ang sinabi, hindi raw ako nagpa-aresto sa Senate premises. Maliwanag na kasinungalingan yan dahil sa Senado ako mapayapang humarap at nagpa-aresto sa mga awtoridad. Hindi ako nagpakanlong sa Senado, hindi ako nagdulot ng gulo, hindi ako tumakas, at lalong hindi ko inilagay sa peligro ang buhay ng maraming tao.

Now, they cite the resolutions filed by my fellow Senators during my unjust incarceration to allow me to participate in committee hearings and plenary deliberations via teleconferencing. Those were never approved. Kahit nga may COVID-19 pandemic noon kung kailan na-amend na ang rules to allow teleconferencing, di pa rin ako pinayagan. More importantly, no railroading or shortcuts to amend the Senate rules were resorted to in order to accommodate that request which, I repeat, was never granted. Malinaw yan kaya tigil-tigilan nila ang pagkukumpara.

Mahiya at kilabutan naman ang mga nagsasabing magkapareho lang ang pinagdaanan ko sa sinuman na gusto nilang pagbigyan ngayon.

[Kiko Pangilinan @kikopangilinan]

Simple lang ito.

Yung kay Leila panahon ng Covid at siya ay nakakulong dahil nag surrender siya sa mga autoridad at nirespeto ang arresting officers. Law abiding.

Si Bato. Walang Covid ngayon, nagtatago at tinakasan ang mga autoridad. Law breaker.

Hindi dapat kinokonsinti ang law breaker.

Huwag magpaloko sa mga nagkukumpara ng langka sa durian.

Tigilan na ninyo ang mga paninira at mga kasinungalingan ninyong mga trolls na mga bayaran ng mga kurakot na pulitikong nasa likod ninyo.

Hindi nyo na kaya lokohin ang taumbayan.

[Kiko Pangilinan @kikopangilinan]

JOINT STATEMENT ON THE SENATE MINORITY WALKOUT

We strongly condemn what appears to be an attempt to rush a major change in the Senate Rules, especially when several members of the minority still wanted to speak and raise serious questions on the floor.

Bakit kailangang madaliin? Bakit kailangang pigilan ang mga gustong magsalita? Bakit kailangang i-divide ang house kung marami pang senador ang nagtatanong tungkol sa proseso?

Minamadali ba ang rule change na ito dahil gusto nilang maka boto si Senator Bato? At ngayong may mga ulat na may mga majority senators na maaaring arestuhin?

We walked out because what happened on the floor looked less like orderly deliberation. The proposed rule change affects how senators may attend sessions, participate in proceedings and exercise their mandate through remote means, and such a measure should be opened to healthy public debate instead of being rushed by the tyranny of the majority.

We have always welcomed healthy discussions on the floor, but this should mean allowing all members to be heard, not forcing the chamber to move at the speed preferred by the majority.

At the time the motion was taken up, there was no duly constituted Committee on Rules and there was not even an elected Majority Leader who could properly guide a rules amendment through the regular process.

How could there have been any action or discussion before the Committee on Rules when no Committee on Rules has been organized to date?

With due respect, the answer that no Senate rule had been violated does not settle the matter, because the rules cannot be treated as a matter of convenience when the very process for amending them is under serious question.

The timing raises a question that the public deserves to hear debated openly. Kaya pinili naming tumayo at iwan ang majority sa plenary. Kaya kami nagdesisyon to question the quorum and call for adjournment.

If the proposal is truly defensible, then let it pass through the proper route.

We owe it to the people who voted for us to do our mandate. This is why we want more time to discuss this further.