xie ! fcpa

Prime cpa may ‘27 ༘⋆ 𓇼

[Lanz, CPA, CTT @trialbalanz]

[RFBT]
Some Comparisons under FRIA
Source: ReSA

Most likely may tanong regarding this diba kaya sulit lang na alamin at intindihin 🌻

[Endymion, cpa2026 @endymionfcpa]

OCT 2026 RE/0 PREWEEK ANNOTATED (by yours truly)

https://t.co/VkQfXrWqlr

[xie ! fcpa @reversingentry]

in diem - resolutory
In the end, tapos na tayo 💔

ex die - suspensive
Pa-suspense namatay 🪦

[xie ! fcpa @reversingentry]

need to hear this so baaad

[chicken @notesbyadira]

alala ko lang, sabi ng classmate ko nung college, kung stressed ka raw ngayon dahil sa isang bagay, isipin mo lang yung 5/5 rule:

wag mo paglaan ng 5 minuto kakaisip ang isang bagay na hindi naman importante sayo 5 years from now.

and idk, i think that's such a gentle way to remind ourselves that not everything deserves a piece of our peace :)

[Atty. Kokoy, CPA ⚖️ @kokoyCPA]

Hi study twt! I took the Oct CPALE (unfortunately did not pass) pero mag share lng ako ng experience ko para sa May 2026 takers❣️ #studytwt #cpale #cpalemay2026 #reo

[azi @f1ghter_cpa]

CPALE tips for u

Since malapit na ang cpale, these materials helped me ace the CPALE.

-Pinnacle Preweek (all subs)
-CPAR (FAR, AFAR, Tax PW)
-RESA (MS, RFBT, Tax PW)
-REO (RFBT, MS, Aud)

Focus on maintaining everything you've learned. Huwag na magdagdag pa or magcram. Tiwala lang sa inaral mo. Baka kasi mafrustrate ka at bumaba lang ang confidence, at makaapekto sa exam mo.

Mag kabisado 1-2 weeks before exam sa RFBT, Tax at formula sa MS. Para fresh pa at di mo makalimutan agad.

Make sure you complete all the topics with basic mastery. Ayun ang labanan sa boards.

Pls wag na ring magpuyat at alagaan ang sarili para kondisyon ang katawan mo sa CPALE. Sayang kasi inaral mo if magkakasakit ka during boards.

Also, palagi kong sinusulat sa test paper yung name ko with CPA, para mamotivate ako na ilaban ang boards kahit mahirap man ang itanong.

Nag nonote din ako like: para kay mama. Para sa pamilya. Para sa pangarap or something like that.

Sa boards, first 10 minutes, sinusulat ko agad sa test paper ang buong audit process at stages na natatandaan ko. Para pag may tanong, don ako magrerefer.

Sa Ms, ganon din. Pag kabigay ng test paper, sinulat ko na agad lahat ng formula sa standard costing, capital budgeting, economics, at variable costing. Para in case mamental block ako, may sasalo.

Sa FAR at AFAR, unahin nyo yung theories muna at maiikling problems para di maubos oras nyo sa exam. Process of elimination sa choices lalo na kung statement type ang tanong.

Sa Tax, magbasa ng mga sulok-sulok at maliliit na details, kasi possible na iyan ang itanong. Madadali lang ang problem solving pero heavy on concepts kaya dapat kabisado by heart ang tax concepts.

RFBT- know the law by heart. Alamin ko kung ano essence ng bawat laws para di makaligaw pag tinanong yun.
Focus on law on corpi, partnership, oblicon.

Then completion and basic knowledge in special laws would suffice.

Kayang kaya nyo yan.

God didn't bring you this far to leave you.

Goodluck future CPAs ☺️💙

[ysa | oct 2026 @rfbteeth]

traditio longa manu - kita mo ‘yon ?! ayon benta q sau iyo na ‘yon (tinuro gamit LONG HAND)

traditio brevi manu - nasayo naman na e, edi iyo na ‘yan benta ko na sau 😏

traditio constitutum possessorium - oki nabenta ko na sau bahay q pero mag rent muna aq here

[Jai 🌺, CTT, 🔜CPA10.26✨ @jajaimyeoncpa]

MS

[Capital Budgeting - Non-Discounting Techniques]

‼️ ARR (Acctng Rate of Return) doesn’t consider Cash Flows AND Time Value of Money.

‼️ IRR (Internal Rate of Return) doesn’t consider only Time Value of Money.

[Onyema🛡️ @OnyemaSam1]

me risking my entire future for 8 extra minutes of sleep

[cjbg, cpa @cjguarin15]

cpale szn again, this is my unsolicited advice on what materials to focus:

Aud - cpar pw; wiley (selective)
Tax - tabag; resa pb/pw
Mas - resa pb/pw; reo pw; cpar pb
Far - cpar pb/pw
Afar - cpar pb/pw
Rfbt - resa pw; reo pw; icare pw

last take niyo this Oct. 2026, CPAs!

[tsen | cpa ⛓️ @tsen_cpa2026]

FAR: Moving Average (Shortcut)
- this is a time-saver method for moving average that's worth learning (in my opinion). no need to compute any cost per unit during the process👍 (pls i-try niyo on your own with other problems din)

[sandy, cpa @sandystudies_]

Paano maka avail ng Presumptive Input VAT?
SaMaMiCoPaRe

SArdines
MAckerel
MIlk
COooking oil
PAcked noodles
REfined sugar

[ARK, CPA @ARK_APC]

R/EDEFINE PRE-WEEK MAY 2026:

https://t.co/0bEeJUK7T9

[Jasper Tagle @JasperTagle]

A gentle reminder na as long as nagets mo bakit ka nagkamali sa preboards, then that's more than enough.

Yung pagintindi kung bakit ka nagkamali and correcting your understanding ang value ng preboards sa'yo.

Kung alam mo na lahat, then walang naitulong sayo ito. God bless! 😊

[ARK, CPA @ARK_APC]

MAY 2026 R/EO PREWEEK MATS:

https://t.co/5NBuiqebDK

[tsen | cpa ⛓️ @tsen_cpa2026]

FRIA: Liquidation (Individual Debtor)

[L, cpa @sheisnotL]

dahil dito, fave na fave ko 'tong topic na 'to sa afar ahshahshash

tysm sir brad ! <3

[Jasper Tagle @JasperTagle]

Notes in Estate Tax, a thread.

[xie ! fcpa @reversingentry]

yis thats my major

[chan @cpaxtian_]

parang meron naman samin before?

sa time namin yung course ko bs accountancy major in jpia

[ARK, CPA @ARK_APC]

additional:
sa amin sa REO Province,

if RMM is high, we don’t TOC (talk) anymore 😭