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1.Revenue Regulations (RRs) -signed by the Secretary of Finance
2.Revenue Memorandum Orders (RMOs) - provide directives or instructions
3.Revenue Memorandum Circulars (RMCs) - amplifications of laws, rules, regulations and precedents
Manifesting that 2026 will be our best year yet.
✅ CPA title
✅ Good health
✅ Healthy relationships
✅ Fulfilling career
Happy New Year to all CPAs and soon-to-be CPAs! 🎉
NOT AN ACCIDENT, but if you're seeing this on December 28th, the winning era begins for you. Relationships. Health. Wealth. Everything! gets better from here. You're so lucky!
Next year, you will meet the happiest version of yourself and it will be worth it. May you find yourself being genuinely happy after the sacrifices that you have given & poured into your everyday life and may you have the courage to recover from things that are used to hurt you.
Anyone who has finished an accountancy degree, considering they have been subjected to rigorous standards prior to their graduation, has earned the right to take the CPALE as many time as he/she needs to earn the privilege to be a CPA. The CPALE is enough. Its standard of difficulty is sufficient to encourage any examinee to voluntarily prepare, either through self-study or review programs of schools or review centers. Mandatory and limited refresher courses are unnecessary, anti-poor, and inefficient.