sheh

[eli, fcpa @elijahskomisyon]

“I’ll prove you wrong”

HAHAHAHAHAHAHAHHAHA TAWANG TAWA AKO 😭😭 atlis mas namotivate sha 😔🫵

[Nico B. Valderrama @nbvneverquits]

Ganito na lang.

I-assume natin na pumasok kahapon ang lahat ng 22 Senators na maaaring pumasok, dahil bayad naman sila ng taumbayan para pumasok.

May quorum? Yes.

Ilan ang kailangang bumoto para makagalaw ang Senado sa isang ordinary motion? 12, dahil iyon ang majority ng 22 Senators present. Ngayon, kung may motion si Senator Sotto na i-declare na bakante ang lahat ng posisyon sa Senado, at 12 Senators ang bumoto pabor, ano ang resulta?

Mababakante ang mga posisyon, kasama ang Senate Presidency. Ganito rin nabakante ang mga posisyon nung huling namuno si Senator Sotto at nag-motion si Senator Villanueva nung May 11, 2026 to declare all Senate leadership positions vacant.

Makakahalal ba sila agad ng Senate President? Hindi, kung walang makakuha ng 13 votes. The Constitution requires the Senate President to be elected by majority vote of all the Members of the Senate.

Pero makakahalal ba sila ng Senate President Pro Tempore? Yes.

Bakit? Dahil ang Constitution mismo ang nagsasabi na each House shall choose such other officers as it may deem necessary. Ang Senate President Pro Tempore ay hindi Senate President. Isa siyang ibang officer na kinikilala ng Rules of the Senate na dapat ihalal ng majority of all members of the Senate.

So ano ang dapat gawin? I-harmonize ang Constitution at ang Rules of the Senate.
Dapat ba ang interpretation ay hahayaang walang mahalal at maparalisa ang Senado? Hindi. A reading that leaves the Senate unable to organize or transact business should be avoided, because the Constitution contemplates a functioning Senate, not a paralyzed chamber.

Hindi hinalal si Senator Gatchalian bilang Senate President Pro Tempore para pumalit kay Senator Legarda personally. Hinalal siya para punan ang posisyong nabakante dahil sa lehitimong motion ni Senator Sotto.
Hindi rin siya nahalal na Senate President by 12 votes.

Ang nangyari ay ito: nabakante ang Senate Presidency; walang nahalal na Senate President dahil walang 13 votes; ngunit may valid election ng Senate President Pro Tempore under the Constitution and the Rules of the Senate. By operation of the Rules of the Senate, the Senate President Pro Tempore acts as Senate President while the office is vacant.
Hindi lamang sinabi ng Avelino v. Cuenco na hindi kasama sa pag-determine ng quorum ang mga Senador na hindi maaaring i-compel na umattend. Sinabi rin ng kaso na makatwiran na bigyang-bisa ang nais ng nakararami, lalo na sa pagpili ng mamumuno sa Senado, dahil ang pagpili ng Senate leadership ay nakadepende sa will of its members.

Higit sa lahat, hindi pinapayagan ng Constitution na paralisado ang kahit isang Kapulungan ng Kongreso. Kailangan pa ba talagang isulat iyon? Kahit ang taumbayan, hindi papayag na hindi magtrabaho ang mga pinapasweldo nila sa gobyerno.

Kahit grade 1 student, pumapasok nang walang bayad dahil alam niyang tungkulin niyang mag-aral. Ang mga senador pa kaya? Sila itong may malaking budget para kumuha ng magagaling na abogado na magpapaliwanag kung ano ang maaari at hindi maaaring gawin sa Senado.

[sheh @ashlitis]

@dcjacques_ tysm po, atty @dcjacques_ ! had a poor foundation sa tax in undergrad. inasa ko nalang po talaga sainyo ni sir rex ang tax.

ikaw po yung isa sa mga naging fave reviewer ko during the review szn, atty. maraming salamat po!

[Kiko Pangilinan @kikopangilinan]

SOLID BLOC 11: ALAN PETER CAYETANO RESIGN!

What happened today was a clear abandonment of responsibility, a dereliction of duty, and a blatant disregard of the rules that govern this institution, because the Senate cannot be made to stop working simply because its presiding officer refuses to lead.

Under Rule XIV, Sec. 41 of the Rules of the Senate, the Senate President may postpone the holding of the session AFTER consultation with the Majority Leader AND the Minority Leader. That rule was violated. This is not merely a procedural lapse—it is a direct violation of the Rules of the Senate and a serious disrespect for the institution and the Filipino people.

Senate President Alan Peter Cayetano SHOULD RESIGN as he has shown that he cannot function as the leader of the Senate.

[Fabrizio Romano @FabrizioRomano]

🚨💣 BREAKING: Liverpool reach agreement in principle to appoint Andoni Iraola as new manager, here we go! 🔴🫱🏻‍🫲🏼

Exclusive story from Saturday, 100% confirmed: Arne Slot left and Iraola will lead #LFC project, as expected.

Talks advanced over last 48h and deal in place.

[Kael, fCPA @kael_cpa]

CPA na ko bukas 🤞🏻🍀✨
CPA na ko bukas 🤞🏻🍀✨
CPA na ko bukas 🤞🏻🍀✨
CPA na ko bukas 🤞🏻🍀✨
CPA na ko bukas 🤞🏻🍀✨
CPA na ko bukas 🤞🏻🍀✨
CPA na ko bukas 🤞🏻🍀✨
CPA na ko bukas 🤞🏻🍀✨
CPA na ko bukas 🤞🏻🍀✨
CPA na ko bukas 🤞🏻🍀✨
CPA na ko bukas 🤞🏻🍀✨

[Maximus, CPA @max1musCPA]

feeling ko tataas talaga significantly passing rate ng batch natin

[A6788CC @A6788C]

Grown men jumping around celebrating right in front of a crying child,

that right there is what footballs all about⚽️❤️

[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.

[kil, cpa @dqcheesecake]

finally free from the shackles of may 2026 CPALE

[MidnightSkye, CPA @PlaymakerPh]

Congratsssss everyoneeeeee!! Goodjobbbbb saaaaa pagtaposss ng 3 days cpale. Deservee niyo munaaa magrestt kasi yung susunod na haharapin niyo is yung waiting game

[sheh @ashlitis]

day 3

far
- maraming nasagutan pero duda pa rin kase parang napapalabas lahat

afar
- bwakangshet.

[sheh @ashlitis]

day 2

RFBT, TAX

di ganon kadali pero di rin ganon kahirap. ang dami kong 50/50s. sana tumama.

[sheh @ashlitis]

day 1

MS:
- di ako sure kung defective ba ang ibang probs or bano lang ako magsolve sa iba
- alien theories

AUD
-solvable aud probs
- basic concepts lang

[chie, cpa @_article1156]

Isasali niyo ko sa list of passers ng CPALE May 2026 or iboboto ko si Sara?! 😣

[Atty. Kokoy, CPA ⚖️ @kokoyCPA]

⚠️👽 MS TOPICS NA HINDI PWEDE IALAY
MM PROPOSITION

[blaziken, CPA @risefallsoar]

biR - fouR deputy comms
customS - Six deputy comms
peZa - 26th letter ÷ 2 kaya 13
boI - bo7 governors
bcdA* - bcd8 members

*bcda - bases conversion and development authority
- conversion of military bases for business development purposes

finally grasped all these

[sheh @ashlitis]

parang nagl-live selling lang sa tiktok si atty nicko sa pagsagot ng mga tanong 😭

[sheh @ashlitis]

pa delete ng economics sa tos pati sa mundo

[maine cpa 🔜 @mainecpa526]

CREDIT TRANSACTIONS
Pledge vs. Mortgage

Recovery of Deficiency
and Entitlement to Excess