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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 Guide14 min

Taxation Rates and Thresholds for the October 2026 CPALE: One Reference Sheet

Every rate, threshold and deadline the Taxation subject can ask you for, current as of the October 2026 CPALE, with the governing law beside each one. Includes the seven numbers most printed reviewers still get wrong.

September 10, 2026Read →
Subject Guide11 min

What's Examinable in the October 2026 CPALE? The Law and Standards Cut-Off

PFRS 18 takes effect in 2027, so it is not on the October 2026 CPALE. PFRS 17 was deferred in the Philippines. Here is the cut-off rule the Board applies, and exactly which standards and laws are in force on exam day.

September 10, 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 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 →
Study Tips15 min

TRAIN Law & CREATE MORE Act: CPA Taxation Guide 2026

Master the TRAIN Law, CREATE MORE Act, and CMEPA for the CPALE. Covers income tax brackets, VAT, estate tax, donor's tax, and key changes effective 2024-2025.

January 18, 2026Read →
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CPA Board Exam Blog — Study Tips & Exam Strategies | CPA Review PH