libraerly

CPA 🔜 • one take cutie ✨ • Alis Grave Nil 🦋

[sella | Commit. Pray. Achieve @cpa_in_transit_]

from room assignment to Roll of Successful Examinees in the LICENSURE EXAMINATION FOR CERTIFIED PUBLIC ACCOUNTANTS!!!

[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

[libraerly @woopynsd]

hbd pala sakin hahaha 🥳

[libraerly @woopynsd]

Magiging CPA tayo this year 🥳

[chelsea, cpa 𐙚🧸ྀི @cheolseaaaa]

dapat specific daw wish eh, ok

SANA PO MAKAPASA PO AKO SA BOARD EXAM KO SA OCTOBER 24-26, 2026 IT'S EITHER TOPNOTCHER OR PASSED PO PLS PO PARA PO MAKITA KO ANG BUONG PANGALAN KO SA LIST NG CPALE PASSERS NA IRERELEASE NG PRC SA NOVEMBER 3, 2026. AMEN 🙏🙏🙏🍀✨🍀✨

[Calix, fCPA @calixcpa]

Lord, I don’t wanna go back to this phase ever again. Gustong-gusto ko na pong makita ang name ko on that list of passers for October 2026 CPALE. Lord, just the CPA title we’ve been praying, working, and fighting so hard for. 🥹🤍

[Atty. Kokoy, CPA ⚖️ @kokoyCPA]

sharing po abnormal MS prob na nag labas Oct 2025 BE and prev batches pa din 😭😭

[Vince @vincelumjuris]

OPT deadlines

[Vince @vincelumjuris]

30, 10, 15, 15, 30
NoD is discussed
PAN is issued and replied
FAN is issued and protested

Discuss w/in 30 days of NoD
Issue PAN w/in 10 days
Reply to PAN w/in 15 days
Issue FAN w/in 15 days
Protest FAN w/in 30 days

*PAN stage may be skipped

[libraerly @woopynsd]

🥺

[Ratio @_amratio]

Sa true 💯

['angel, cpa🌻 @angyatyou]

strategies ko noong May 2026 CPALE
(final pb > preweek > days before cpale)

FAR
(1) take the final pb F2F
- take note lahat ng mali ko (dedma sa scores but learn from mistakes)
- look at answer keys & resolve mistakes
- answer final pb again on my own to practice my speed

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

TAXATION

(possible to appear on CPALE)

↪️ abatement of taxes and/or penalties

💡 to who? ➡️ only MICRO taxpayers
💡 for? ➡️ OPEN STOP FILER cases & DELINQUENT accounts
💡 abatement fees? ➡️ ₱5,000 PER TAXABLE YEAR
💡 threshold? ➡️ PENALTIES < ₱80,000 PER TAXABLE YEAR

[SJ, CPA @Blessed_1ee]

Random tot
Hindi ko alam alin neglected sub ko kasi parang pareparehas ko naman silang iniiwasan HAHAHAHHAAAH

[libraerly @woopynsd]

🪽

[libraerly @woopynsd]

You are not a failure because you are struggling to regain your routine.
You are a reviewee who is learning how to manage pressure, fear, exhaustion, and responsibility all at once.
That is hard.
But you are still here :))
Cheer up, CPA✨

[libraerly @woopynsd]

@suzycpa13 pampalubag loob po ba to😭 HAHAHAHAHAHAH apakawitty

[libraerly @woopynsd]

me sa aud:

[aizy, cpa 🤞✨ @aizy_cpa1026]

Sana pala hindi ako pinangunahan na takot sa pag sagot ng mcqs, wdym eto nanaman yung sa pagpalit ng first choice to other choices potcha tama na pala yun pinalitan ko pa lala 😭

[libraerly @woopynsd]

Day 3

[libraerly @woopynsd]

day 1

[libraerly @woopynsd]

day 2