May 2028 CPALE / 1st Sem., AY 2027-2028
CourseCPALE / BSA Live Online Lecture
COMPREHENSIVE REVIEW
Monday, August 02, 2027FARCore Review Topics - Time Value of Money; Core Review Topics - Cash Accounting and Accrual Accounting; Core Review Topics - Correction of Errors; Core Review Topics - Financial Accounting Process
Tuesday, August 03, 2027AFARPartnership Accounting - Partneship Formation; Partnership Accounting - Partnership Operations
Wednesday, August 04, 2027FARCore Review Topics - Financial Accounting Process (cont'd); Financial Instruments - Introduction to Financial Instruments; Financial Instruments - Cash and Cash Equivalents
Thursday, August 05, 2027AFARPartnership Accounting - Partnership Dissolution (Changes in Ownership Composition); Partnership Accounting - Partnership Liquidation
Friday, August 06, 2027FARFinancial Instruments - Cash and Cash Equivalents (cont'd); Financial Instruments - Loans and Receivables (Financial Assets at Amortized Cost)
Saturday, August 07, 2027
Sunday, August 08, 2027
Monday, August 09, 2027AFARGroup Accounts - Accounting for Business Combination (cont'd); Group Accounts - Consolidated Financial Statements
Tuesday, August 10, 2027FARFinancial Instruments - Loans and Receivables (Financial Assets at Amortized Cost) (cont'd); Financial Instruments - Investment in Equity Securities; Financial Instruments - Investment in Debt Securities
Wednesday, August 11, 2027FARFinancial Instruments - Investment in Debt Securities (cont'd); Financial Instruments - IAS 28 - Investment in Associates; Financial Instruments - Accounts Payable; Financial Instruments - Notes Payable
Thursday, August 12, 2027AFARGroup Accounts - Accounting for Home Office, Branch and Agency Transactions (cont'd); Group Accounts - Accounting for Business Combination
Friday, August 13, 2027AFARPartnership Accounting - Partnership Liquidation (cont'd); Group Accounts - Accounting for Home Office, Branch and Agency Transactions
Saturday, August 14, 2027
Sunday, August 15, 2027
Monday, August 16, 2027FARFinancial Instruments - Notes Payable (cont'd); Financial Instruments - Bonds Payable; Financial Instruments - Debt Restructuring
Tuesday, August 17, 2027AFARGroup Accounts - Consolidated Financial Statements (cont'd)
Wednesday, August 18, 2027FARFinancial Instruments - Debt Restructuring (cont'd); Non-Financial Assets/Liabilities - IAS 2 - Accounting for Inventories
Thursday, August 19, 2027FARNon-Financial Assets/Liabilities - IAS 16 - Property, Plant and Equipment
Friday, August 20, 2027FARNon-Financial Assets/Liabilities - IAS 16 - Property, Plant and Equipment (cont'd); Non-Financial Assets/Liabilities - IAS 38 - Intangible Assets
Saturday, August 21, 2027
Sunday, August 22, 2027
Monday, August 23, 2027AFARGroup Accounts - Joint Arrangements; Special Entities and Transactions - Corporate Liquidation
Tuesday, August 24, 2027AFAREffects of Changes in Foreign Currency Exchange Rates - Accounting for Foreign Currency Transactions; Effects of Changes in Foreign Currency Exchange Rates - Foreign Currency Hedging Activities using Derivatives
Wednesday, August 25, 2027FARNon-Financial Assets/Liabilities - IAS 38 - Intangible Assets (cont'd); Non-Financial Assets/Liabilities - IFRS 6 - Exploration and Evaluation Assets; Non-Financial Assets/Liabilities - IAS 36 - Impairment of Assets
Thursday, August 26, 2027AFAREffects of Changes in Foreign Currency Exchange Rates - Foreign Currency Hedging Activities using Derivatives (cont'd); Effects of Changes in Foreign Currency Exchange Rates - Translation of Foreign Currency Financial Statements; Revenue Recognition - Revenue from Contracts with Customers. Basic Principles
Friday, August 27, 2027FARNon-Financial Assets/Liabilities - IAS 36 - Impairment of Assets (cont'd); Non-Financial Assets/Liabilities - IAS 40 - Investment Property; Non-Financial Assets/Liabilities - IAS 41 - Agriculture
Saturday, August 28, 2027
Sunday, August 29, 2027
Monday, August 30, 2027AFARRevenue Recognition - Revenue from Contracts with Customers. Basic Principles (cont'd); Revenue Recognition - Long – term Construction Contracts (under IFRS 15)
Tuesday, August 31, 2027
Wednesday, September 01, 2027FARNon-Financial Assets/Liabilities - IAS 41 - Agriculture (cont'd); Non-Financial Assets/Liabilities - IFRS 5 - Non-current Assets Held For Sale; Non-Financial Assets/Liabilities - IAS 37 - Provision, Contingent Liabilities and Contingent Assets
Thursday, September 02, 2027AFARRevenue Recognition - Franchise Operations – Franchisor’s point of view (under IFRS 15); Revenue Recognition - Accounting for Consignment Sales (under IFRS 15)
Friday, September 03, 2027FARNon-Financial Assets/Liabilities - Unearned Revenues; Shareholders' Equity - Share Capital Transactions; Shareholders' Equity - Accumulated Profits; Shareholders' Equity - Other Comprehensive Income
Saturday, September 04, 2027
Sunday, September 05, 2027
Monday, September 06, 2027AFARCost Accounting - Cost Accounting - Introduction; Cost Accounting - Job-Order Costing System
Tuesday, September 07, 2027AFARCost Accounting - Job-Order Costing System (cont'd); Cost Accounting - Process Costing System
Wednesday, September 08, 2027AFARCost Accounting - Process Costing System (cont'd); Cost Accounting - Normal Costing, Standard Costing, and Batch Costing
Thursday, September 09, 2027FARShareholders' Equity - Book Value per Share; Shareholders' Equity - Earnings per Share
Friday, September 10, 2027FARShareholders' Equity - Earnings per Share (cont'd); Shareholders' Equity - Share-Based Payments
Saturday, September 11, 2027
Sunday, September 12, 2027
Monday, September 13, 2027FARShareholders' Equity - Share-Based Payments (cont'd); Special Topics - Leases
Tuesday, September 14, 2027AFARCost Accounting - Normal Costing, Standard Costing, and Batch Costing (cont'd); Cost Accounting - Accounting for Joint and By-Products; Cost Accounting - Backflush Costing System (JIT system)
Wednesday, September 15, 2027FARSpecial Topics - Leases (cont'd); Special Topics - Income Taxes
Thursday, September 16, 2027AFARCost Accounting - Activity-Based Costing System (ABC costing); Special Entities and Transactions - Not-for-Profit Organizations
Friday, September 17, 2027FARSpecial Topics - Income Taxes (cont'd); Special Topics - Employee Benefits
Saturday, September 18, 2027
Sunday, September 19, 2027
Monday, September 20, 2027AFARSpecial Entities and Transactions - Government Accounting - New Government Accounting System; Special Entities and Transactions - Accounting for Insurance Contracts by Insurers
Tuesday, September 21, 2027AFARSpecial Entities and Transactions - Accounting for Insurance Contracts by Insurers (cont'd); Special Entities and Transactions - Service Concession Arrangement - Accounting for Build, Operate & Transfer (PFRIC 12)
Wednesday, September 22, 2027FARSpecial Topics - Employee Benefits (cont'd); Development of Financial Reporting Framework, Standard-Setting Bodies and Regulation of the Accountancy Profession
Thursday, September 23, 2027FARConceptual Framework - Conceptual Framework For Financial Reporting; Presentation and Preparation of Financial Statements - IAS 1 - Presentation of Financial Statements
Friday, September 24, 2027FARPresentation and Preparation of Financial Statements - IAS 1 - Presentation of Financial Statements (cont'd); Presentation and Preparation of Financial Statements - IAS 7 - Statement of Cash Flows; Presentation and Preparation of Financial Statements - IAS 10 - Events After Reporting Period
Saturday, September 25, 2027
Sunday, September 26, 2027
Monday, September 27, 2027TAXPrinciples of Taxation - Nature, scope, classification, and essential characteristics; Principles of Taxation - Principles of Sound Tax System; Principles of Taxation - Tax evasion vs. tax avoidance; Principles of Taxation - Situs/place of taxation; Principles of Taxation - Double taxation; Principles of Taxation - Legislation of taw laws; Principles of Taxation - Impact of taxes in nation building; Principles of Taxation - Ethical tax compliance and administration; Principles of Taxation - Organization of the Bureau of Internal Revenue, Bureau of Customs, Local Government Tax Collecting Units, Board of Investments, and Philippine Economic Zone Authority
Tuesday, September 28, 2027TAXTax Remedies - Tax remedies of the government; Tax Remedies - Remedies of the taxpayer
Wednesday, September 29, 2027TAXTax Remedies - Remedies of the taxpayer (cont'd); Income Taxation - The taxpayer and tax base
Thursday, September 30, 2027FARPresentation and Preparation of Financial Statements - IAS 8 - Accounting Policies, Change in Accounting Estimates and Errors; Presentation and Preparation of Financial Statements - Introduction to Discontinued Operations; Special Topics - Interim Reporting
Friday, October 01, 2027FARSpecial Topics - Operating Segments; Special Topics - Related Party Disclosures
Saturday, October 02, 2027
Sunday, October 03, 2027
Monday, October 04, 2027FARSpecial Topics - Reporting Frameworks form SMEs, Small Entities, and Microenterprises
Tuesday, October 05, 2027TAXIncome Taxation - The taxpayer and tax base
Wednesday, October 06, 2027TAXIncome Taxation - The taxpayer and tax base
Thursday, October 07, 2027TAXIncome Taxation - The taxpayer and tax base; Income Taxation - Gross income
Friday, October 08, 2027MSMS CPALE Syllabus; Microeconomics
Saturday, October 09, 2027
Sunday, October 10, 2027
Monday, October 11, 2027MSMacroeconomics; Management accounting environment
Tuesday, October 12, 2027MSUnderstanding expenses
Wednesday, October 13, 2027TAXIncome Taxation - Gross income
Thursday, October 14, 2027TAXIncome Taxation - Gross income; Income Taxation - Deductions from gross income
Friday, October 15, 2027TAXIncome Taxation - Deductions from gross income; Income Taxation - Accounting periods
Saturday, October 16, 2027
Sunday, October 17, 2027
Monday, October 18, 2027MSStandard costing; Variable costing
Tuesday, October 19, 2027MSVariable costing; CVP analysis
Wednesday, October 20, 2027MSCVP analysis
Thursday, October 21, 2027TAXIncome Taxation - Accounting periods; Income Taxation - Accounting methods; Income Taxation - Tax due and determine tax credits, if applicable; Income Taxation - Tax return preparation and filing and tax payments; Income Taxation - Withholding Taxes (at source, expanded or creditable withholding tax, final withholding taxes and withholding tax on government payments)
Friday, October 22, 2027TAXIncome Taxation - Withholding Taxes (at source, expanded or creditable withholding tax, final withholding taxes and withholding tax on government payments); Income Taxation - Compliance requirements; Income Taxation - Specific provisions of other special laws relating to income taxation; Income Taxation - Differences between tax rules and accounting rules (e.g., PFRS or other frameworks); Income Taxation - Tax implications of transactions applying the tax rules and regulations, and sound tax planning strategies within legal and ethical bounds to efficiently manage tax liabilities; Transfer Taxes - Introduction to Transfer Taxation
Saturday, October 23, 2027
Sunday, October 24, 2027
Monday, October 25, 2027TAXTransfer Taxes - Introduction to Transfer Taxation; Transfer Taxes - Estate Tax
Tuesday, October 26, 2027MSShort-term budgeting
Wednesday, October 27, 2027MSCost variance analysis
Thursday, October 28, 2027MSResponsibility accounting; Segment reporting
Friday, October 29, 2027TAXTransfer Taxes - Estate Tax; Transfer Taxes - Donor's tax; Business Taxes - Introduction to Business Taxation
Saturday, October 30, 2027TAXBusiness Taxes - Introduction to Business Taxation; Business Taxes - Value-added tax
Sunday, October 31, 2027
Monday, November 01, 2027
Tuesday, November 02, 2027
Wednesday, November 03, 2027TAXBusiness Taxes - Value-added tax; Business Taxes - Percentage tax; Business Taxes - Specific provisions of other special laws relating to business taxation; Documentary Stamp Tax - Nature and characteristics of documentary stamp tax; Documentary Stamp Tax - Transactions subject to and/or exempt from documentary stamp tax; Documentary Stamp Tax - Tax base and tax due
Thursday, November 04, 2027MSTransfer pricing; Strategic management philosophies
Friday, November 05, 2027MSStrategic management accounting
Saturday, November 06, 2027
Sunday, November 07, 2027
Monday, November 08, 2027
Tuesday, November 09, 2027TAXDocumentary Stamp Tax - Tax base and tax due; Documentary Stamp Tax - Tax return preparation and filing and tax payments; Documentary Stamp Tax - Compliance requirements; Documentary Stamp Tax - Tax implications of transactions applying the tax rules and regulations, and sound tax planning strategies within legal and ethical bounds to efficiently manage tax liabilities; Excise Tax - Nature and characteristics of excise tax; Excise Tax - Transactions subject to and/or exempt from excise tax (Classification of Excisable Materials and Rates); Excise Tax - Tax base and tax due; Excise Tax - Tax return preparation and filing and tax payments; Excise Tax - Compliance requirements
Wednesday, November 10, 2027TAXExcise Tax - Tax implications of transactions applying the tax rules and regulations, and sound tax planning strategies within legal and ethical bounds to efficiently manage tax liabilities; Taxation Under The Local Government Code (Local Government Taxation and Real Property Taxation Under The Local Government Code) - Local Government Taxation; Taxation Under The Local Government Code (Local Government Taxation and Real Property Taxation Under The Local Government Code) - Real Property Taxation
Thursday, November 11, 2027TAXTaxation Under The Local Government Code (Local Government Taxation and Real Property Taxation Under The Local Government Code) - Real Property Taxation; Taxation Under The Local Government Code (Local Government Taxation and Real Property Taxation Under The Local Government Code) - Tax implications of transactions applying the tax rules and regulations, and sound tax planning strategies within legal and ethical bounds to efficiently manage tax liabilities; Preferential Taxation - Preferential taxation on registered business enterprises (RBEs); Preferential Taxation - Basic principles of tax treaty and specific provisions of Double Taxation Agreement (DTA) models
Friday, November 12, 2027MSFinancial statements analysis
Saturday, November 13, 2027
Sunday, November 14, 2027
Monday, November 15, 2027MSCost of capital and leverages
Tuesday, November 16, 2027MSCapital budgeting
Wednesday, November 17, 2027AUDFundamentals of Auditing and Assurance Services - Introduction to assurance engagements; Fundamentals of Auditing and Assurance Services - Introduction to auditing
Thursday, November 18, 2027AUDThe Risk-based Financial Statement Audit – Overview of the risk-based audit process; The Risk-based Financial Statement Audit – Pre-engagement procedures; The Risk-based Financial Statement Audit – Audit planning
Friday, November 19, 2027AUDThe Risk-based Financial Statement Audit – Audit planning (cont'd); Understanding the Entity and its Environment - Industry, regulatory and other external factors, including the applicable financial reporting framework; Internal Control
Saturday, November 20, 2027MSCapital budgeting; General concepts of WC;
Sunday, November 21, 2027
Monday, November 22, 2027MSCash and marketable securities management
Tuesday, November 23, 2027MSTrade receivables management; Inventory management
Wednesday, November 24, 2027MSInventory management; Business risk analysis
Thursday, November 25, 2027AUDInternal Control (cont'd); Assessment of the Risks of Material Misstatement (ROMMs); Communicate the ROMMs with Those Charged with Governance and Management; Audit Objectives, Procedures, Evidence and Documentation - Nature and significance
Friday, November 26, 2027AUDAudit Objectives, Procedures, Evidence and Documentation - Evidential matters; Audit Objectives, Procedures, Evidence and Documentation - Audit procedures/techniques including audit selection; Audit Objectives, Procedures, Evidence and Documentation - Audit working papers; Audit Sampling
Saturday, November 27, 2027
Sunday, November 28, 2027
Monday, November 29, 2027
Tuesday, November 30, 2027
Wednesday, December 01, 2027RFBTLaw on Business Transactions - Obligations
Thursday, December 02, 2027RFBTLaw on Business Transactions - Contracts; Law on Business Transactions - Sales
Friday, December 03, 2027RFBTLaw on Business Transactions - Sales (cont'd)
Saturday, December 04, 2027
Sunday, December 05, 2027
Monday, December 06, 2027AUDAudit Sampling (cont'd); Completing the Audit/Post-Audit Responsibilities - Completion of the audit and audit report preparation
Tuesday, December 07, 2027AUDCompleting the Audit/Post-Audit Responsibilities - Post-audit responsibilities; Reports on Audited Financial Statements - Unqualified auditor’s report; Reports on Audited Financial Statements - Basic elements of the unqualified auditor’s report
Wednesday, December 08, 2027AUDReports on Audited Financial Statements - Modified auditor’s opinion report; Reports on Audited Financial Statements - Report on comparatives; Auditing in a Computerized Information Systems (CIS) Environment - Internal Control in a CIS environment; Auditing in a Computerized Information Systems (CIS) Environment - Basic approach to the audit of CIS environment
Thursday, December 09, 2027AUDAuditing in a Computerized Information Systems (CIS) Environment - Basic approach to the audit of CIS environment (cont'd); Auditing in a Computerized Information Systems (CIS) Environment - Audit new technologies; Attestation Services - Procedures and reports on special purpose audit engagements; Attestation Services - Attestation and related services; Attestation Services - Role of CPAs in rendering other services (aside from auditing and attestation).
Friday, December 10, 2027AUDCode of Ethics
Saturday, December 11, 2027
Sunday, December 12, 2027
Monday, December 13, 2027AUDSystem of Quality Management; RA 9298 Accountancy Law
Tuesday, December 14, 2027RFBTLaw on Business Transactions - Sales (cont'd); Law on Business Transactions - Credit Transactions; Bouncing Checks - Requisites to be liable under BP 22; Bouncing Checks - Comparison with Estafa (Art. 315 {2] (d)
Wednesday, December 15, 2027RFBTConsumer Protection - Consumer Product Quality and Safety; Consumer Protection - Deceptive Sales Acts and Practices; Consumer Protection - Product Service and Warranty; Consumer Protection - Labelling and Packaging; Consumer Protection - Consumer Rights; Financial Rehabilitation and Insolvency - Definition of Terms; Financial Rehabilitation and Insolvency - Suspension of payments; Financial Rehabilitation and Insolvency - Rehabilitation; Financial Rehabilitation and Insolvency - Liquidation; Philippine Competition Act - Definition and scope of application; Philippine Competition Act - Prohibited acts; Philippine Competition Act - Covered transactions; Government Procurement Law - General principles
Thursday, December 16, 2027RFBTGovernment Procurement Law - Scope and application; Government Procurement Law - Definition of terms; Government Procurement Law - Procurement procedures; Government Procurement Law - Disclosure of relations; Government Procurement Law - Alternative methods of procurement; Law on Business Organizations - Partnerships
Friday, December 17, 2027AUDRA 9298 Accountancy Law (cont'd); Audit of Revenue Cycle
Saturday, December 18, 2027
Sunday, December 19, 2027
Monday, December 20, 2027AUDAudit of Revenue Cycle (cont'd); Audit of Expenditure Cycle
Tuesday, December 21, 2027AUDAudit of Expenditure Cycle (cont'd); Audit of Receipt and Disbursement Cycle
Wednesday, December 22, 2027
Thursday, December 23, 2027RFBTLaw on Business Organizations - Partnerships; Law on Business Organizations - Corporations
Friday, December 24, 2027RFBTLaw on Business Organizations - Corporations
Saturday, December 25, 2027
Sunday, December 26, 2027
Monday, December 27, 2027RFBTLaw on Business Organizations - Corporations
Tuesday, December 28, 2027AUDAudit of Production Cycle (cont'd); Audit of Investing Cycle
Wednesday, December 29, 2027AUDAudit of Investing Cycle (cont'd); Audit of Financing Cycle
Thursday, December 30, 2027RFBTLaw on Business Organizations - Corporations
Friday, December 31, 2027RFBTLaw on Business Organizations - Corporations
Saturday, January 01, 2028
Sunday, January 02, 2028
Monday, January 03, 2028RFBTLaw on Business Organizations - Corporations; Law on Business Organizations - Insurance
Tuesday, January 04, 2028AUDAudit of Financing Cycle (cont'd)
Wednesday, January 05, 2028
Thursday, January 06, 2028RFBTLaw on Business Organizations - Insurance
Friday, January 07, 2028RFBTLaw on Business Organizations - Insurance; Law on Business Organizations - Cooperatives
Saturday, January 08, 2028
Sunday, January 09, 2028
Monday, January 10, 2028RFBTLaw on Business Organizations - Cooperatives; Law on Other Business Transactions - PDIC Law
Tuesday, January 11, 2028RFBTLaw on Other Business Transactions - PDIC Law; Law on Other Business Transactions - Secrecy of Bank Deposits and Unclaimed Balances Law; Law on Other Business Transactions - Truth in Lending Act; Law on Other Business Transactions - AMLA Law; Law on Other Business Transactions - Intellectual Property Law (except provisions under Part 1)
Wednesday, January 12, 2028RFBTLaw on Other Business Transactions - Intellectual Property Law (except provisions under Part 1); Law on Other Business Transactions - Data Privacy Act
Thursday, January 13, 2028
Friday, January 14, 2028RFBTLaw on Other Business Transactions - Electronic Commerce Act; Law on Other Business Transactions - Ease of Doing Business and Efficient Delivery of Government Service Delivery Act; Law on Other Business Transactions - Labor Law; Law on Other Business Transactions - Social Security Law
Saturday, January 15, 2028
Sunday, January 16, 2028
Monday, January 17, 2028
Tuesday, January 18, 2028
Wednesday, January 19, 2028
Thursday, January 20, 2028
Friday, January 21, 2028SIMEX 1
Saturday, January 22, 2028SIMEX 1
Sunday, January 23, 2028SIMEX 1
Monday, January 24, 2028SIMEX 1
Tuesday, January 25, 2028
MASTERY REVIEW
Wednesday, January 26, 2028FAR
Thursday, January 27, 2028FAR
Friday, January 28, 2028FAR
Saturday, January 29, 2028
Sunday, January 30, 2028
Monday, January 31, 2028AFAR
Tuesday, February 01, 2028TAX
Wednesday, February 02, 2028TAX
Thursday, February 03, 2028FAR
Friday, February 04, 2028AFAR
Saturday, February 05, 2028
Sunday, February 06, 2028
Monday, February 07, 2028AFAR
Tuesday, February 08, 2028AFAR
Wednesday, February 09, 2028TAX
Thursday, February 10, 2028TAX
Friday, February 11, 2028FAR
Saturday, February 12, 2028
Sunday, February 13, 2028
Monday, February 14, 2028FAR
Tuesday, February 15, 2028AFAR
Wednesday, February 16, 2028TAX
Thursday, February 17, 2028AFAR
Friday, February 18, 2028TAX
Saturday, February 19, 2028
Sunday, February 20, 2028
Monday, February 21, 2028FAR
Tuesday, February 22, 2028FAR
Wednesday, February 23, 2028MS
Thursday, February 24, 2028AUD
Friday, February 25, 2028MS
Saturday, February 26, 2028
Sunday, February 27, 2028
Monday, February 28, 2028AUD
Tuesday, February 29, 2028AUD
Wednesday, March 01, 2028MS
Thursday, March 02, 2028AUD
Friday, March 03, 2028MS
Saturday, March 04, 2028
Sunday, March 05, 2028
Monday, March 06, 2028RFBT
Tuesday, March 07, 2028RFBT
Wednesday, March 08, 2028RFBT
Thursday, March 09, 2028MS
Friday, March 10, 2028MS
Saturday, March 11, 2028
Sunday, March 12, 2028
Monday, March 13, 2028AUD
Tuesday, March 14, 2028AUD
Wednesday, March 15, 2028RFBT
Thursday, March 16, 2028RFBT
Friday, March 17, 2028RFBT
Saturday, March 18, 2028
Sunday, March 19, 2028
Monday, March 20, 2028
Tuesday, March 21, 2028
Wednesday, March 22, 2028
Thursday, March 23, 2028
Friday, March 24, 2028SIMEX 2
Saturday, March 25, 2028SIMEX 2
Sunday, March 26, 2028SIMEX 2

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