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Vol. I · Field notes · Manila

Study tips, exam strategies, field notes.

Short essays from passers and coaches on how to actually prepare for the CPA board exam — what to drill, what to skip, and what to do the week before the sitting.

Subject Guide10 min

Business Analysis and Reporting (BAR): the 2029 CPALE Subject That Replaces MAS

Business Analysis and Reporting (BAR) replaces MAS on the 2029 CPA board exam — keeping management accounting and financial management while adding economics, data analytics, EPS, and sustainability reporting. Here's what's the same and what's new.

June 20, 2026Read →
Subject Guide10 min

FAR and AFAR Are Merging: the 2029 CPALE Financial Accounting and Reporting Subject

In 2029, FAR and AFAR merge into a single CPA board exam subject — Financial Accounting and Reporting, weighted Theory 20%, FAR 50%, AFAR 30%. Here's what the merge means and what's added (sustainability reporting, PFRS for Cooperatives).

June 20, 2026Read →
Subject Guide11 min

Information Systems and Controls (ISC): The New 2029 CPALE Subject, Explained

Information Systems and Controls (ISC) is the one brand-new subject on the 2029 CPA board exam — IT controls, auditing IT, SOC reports, SQL, and data management. Here's what ISC covers, decoded in plain language for accounting students.

June 20, 2026Read →
Subject Guide14 min

The 2029 CPALE Is Changing: New CPA Board Exam Structure Explained

PRC Board of Accountancy Resolution No. 20 (s. 2026) overhauls the CPA board exam from October 2029: FAR and AFAR merge, MAS becomes Business Analysis and Reporting, and a new Information Systems and Controls subject appears. Here's what changes — and why it doesn't affect your 2026–2028 exam.

June 20, 2026Read →
Subject Guide10 min

CMEPA (RA 12214): The 2025 Tax Law Every CPALE Reviewer Must Know

The Capital Markets Efficiency Promotion Act (RA 12214) took effect July 1, 2025 — unifying the 20% final tax on interest, slashing the stock transaction tax, and cutting the DST on shares. Here's exactly what changed and how the CPALE will test it.

June 19, 2026Read →
Subject Guide9 min

Ease of Paying Taxes Act (RA 11976): A CPALE Taxation Guide

The EOPT Act (RA 11976) reclassified taxpayers, overhauled VAT invoicing, and let you file and pay anywhere. Here's what changed under RA 11976 — and the one VAT rule everyone wrongly credits to it — for the 2026 CPALE Taxation exam.

June 19, 2026Read →
Subject Guide11 min

CREATE MORE Act: Tax Law Changes Every CPA Candidate Must Know for 2026

The CREATE MORE Act (RA 12066) introduces major tax changes effective 2024-2025 that will appear on the 2026 CPA board exam. Here's what changed, what it means for Taxation, and how to study the new provisions.

April 10, 2026Read →
Subject Guide10 min

5 Most Tested MAS Topics in the CPA Board Exam (And How to Master Them)

Maximize your MAS score by focusing on the 5 most frequently tested topics. Learn what the BOA Table of Specifications emphasizes, key formulas, and common exam traps for each topic area.

April 5, 2026Read →
Subject Guide11 min

How to Pass MAS in the CPA Board Exam: Complete Guide

MAS study guide for the CPALE covering cost accounting, financial management, economics, quantitative methods, and IT with BOA-aligned strategies.

February 25, 2026Read →
Subject Guide12 min

Taxation Complete Guide: How to Pass Tax in the CPA Board Exam

CPALE Taxation study guide covering income tax, business tax, transfer taxes, local taxes, and tax remedies. Updated for TRAIN Law, CREATE MORE Act, and CMEPA.

February 25, 2026Read →
Subject Guide18 min

CPALE Coverage per Subject: Table of Specifications 2026

Detailed breakdown of all 6 CPALE subjects with topics, standards, and laws covered. Based on BOA Resolution No. 30, Series of 2022. Know exactly what to study for the CPA board exam.

February 15, 2026Read →
Subject Guide18 min

How to Pass AFAR in the CPA Board Exam: Complete Guide

Master AFAR for the CPALE with strategies for partnerships, business combinations, consolidation, and government accounting per BOA Resolution No. 30.

January 23, 2026Read →
Subject Guide16 min

Auditing for CPA Board Exam: Complete PSA Standards Guide

Master PSA standards for the CPALE. Covers audit process, risk assessment, evidence gathering, internal controls, and audit reports with study tips.

January 23, 2026Read →
Subject Guide17 min

RFBT Guide: Corporation Code & Business Laws for CPALE

Master RFBT with this comprehensive guide to the Revised Corporation Code (RA 11232), obligations and contracts, negotiable instruments, and special business laws for the CPALE.

January 23, 2026Read →
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