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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 Guide15 min

The RFBT Numbers You Have to Memorize for the October 2026 CPALE

Regulatory Framework for Business Transactions is 100 items, and a large share of them are a threshold, a voting requirement or a prescriptive period. Every number worth memorizing, collected by area, current for October 2026.

September 10, 2026Read →
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 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 →
Review Tips10 min

Online vs Traditional CPA Review Center: 2026 Compared

Online CPA reviewer or traditional review center? Honest comparison of cost, flexibility, effectiveness, and who each format works best for in 2026.

April 15, 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 →
Study Tips11 min

CPALE May 2026: Your 60-Day Final Review Game Plan

A structured 60-day final review plan for the May 2026 CPALE (May 24-26). Covers all 6 subjects week-by-week, builds exam stamina, and peaks your performance right on exam day.

April 1, 2026Read →
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