cl, fCPA 🌼

for solana, na jaemin, lee jeno, park jisung, wonbin, sohee, seunghan, jungwon, karina, giselle, winter, ningning ⚝

#curlloproofs

[Atty. Kokoy, CPA ⚖️ @kokoyCPA]

sharing po my recall strategy now that PB szn is over

MS — R3O MA + R3O/R3SA PB/PW
AUD — Supernova100 + Wiley + P¡NNA PW
TAX — R3O MA + R3O/R3SA PB/PW
RFBT — R3O MA + iCare1600+
FAR — CP4R Bullet Notes + PB + PW
AFAR — CP4R PB + PW

[cl, fCPA 🌼 @curllo_]

i feel so drained already :/

[ARK, CPA @ARK_APC]

GDRIVE LINK: https://t.co/4dz0PoLuzy

[gi 𝜗𝜚 loves marta♡ 𐔌՞. .՞𐦯 @loviehyunie]

thinking about jeno’s best look

[cl, fCPA 🌼 @curllo_]

e cpa nako ditso lord please

[Maj 🌱 @Happpppppppyy]

I am not fond of memorizing things, so I rely on mnemonics.

For Defective Contracts:
1. Rescissible - GACTS
2. Voidable - I-VOID (VIMFU + IDUT)
3. Unenforceable - USB (SALSAR)
4. Void - FICTITIOUS2
(Pwede rin O3ICAD)

The crazier it is, more memorable it becomes

Happy Aral! 💛

[ke, cpa ʚଓ ּ ֶָ֢. @kkecpa]

here’s a thread to destroy your overthinking for the cpale ^^ (might or might not be helpful, who knows?) 🧚🏻‍♀️✨

[andy, fcpa @adicpa526]

hellooo! all the annotated k-tapusan ay uploaded na! please let me know if there are any errors so i can edit them agad. thank you!!!!

https://t.co/XZZCxGJeqC

[bey, cpa ✯ @beycpa_]

totoo pala tlg yung sinasabi nila na “ your future self will thank you”, mas madali mag-aral if hindi first view yung topics

[lizard 🦎 @lizardrpm]

dalawa lang naman ‘yan e, either

𝘪 𝘸𝘪𝘭𝘭 𝘵𝘰𝘱 𝘵𝘩𝘦 𝘣𝘰𝘢𝘳𝘥 𝘦𝘹𝘢𝘮 𝘰𝘳
𝘪 𝘸𝘪𝘭𝘭 𝘱𝘢𝘴𝘴 𝘵𝘩𝘦 𝘣𝘰𝘢𝘳𝘥 𝘦𝘹𝘢𝘮

[Yuno, CPA @pfrs09]

@fairvaluecpa kung kanino man to, sana masarap ulam mo bukas

[KPM @kpm_cpa]

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

[tine, cpa 🪷 @chrstnxv_]

compiled preweeks (may 2026) from r/esa & c/par

https://t.co/Xi3pAEzp8y

[8 @nowwhatgoingon]

لو ارجع بالزمن اسمع كلام اهلي ومامشتريتهم

[cinnamoroll, cpa @yerimiesecpa]

matic 1pt sa FAR last oct i believe HSGDGAHAHAH thank u so so much sa buhay ng mga nagsshare ng notes nila dito 🫶

[Cate, CPA @mcii_cpa]

EMPLOYEE BENEFITS (PAS 19)
🌤 Fair Value of Plan Assets (FACBF)
🌤 Defined Benefits Obligation (DISBAD)
🌤 P/L (CPA, III)
🌤 OCI (AAA)
🌤 Asset Ceiling

[tyrion, cpa @iswear2g]

my final pb/pw mats para iwas overwhelm

MS - RESA/REO
AUD - PINNACLE
TAX - RESA
RFBT - RESA
AFAR - RESA/CPAR
FAR - CPAR

[lease, CPA 🍃 @accntgforlease]

Using the Table I use in computing Sales and Leaseback!

[cl, fCPA 🌼 @curllo_]

@628archive_ ursn’t 😝

[cl, fCPA 🌼 @curllo_]

na jaemin + afar 😋🫶

[andi, CPA @andicpasoon]

Tandaan niyo to for easy point/s in Tax baka itanong HAHA

• TRAIN LAW - took effect on Jan. 1, 2018
• CREATE LAW - April 11, 2021
• EOPTA - April 26, 2024
• CREATE MORE - Nov. 28, 2024