CPALE 2027 Schedule – cpale review



Date	Course	CPALE / BSA Live Online Lecture
COMPREHENSIVE REVIEW
Monday, September 21, 2026	FAR	Core 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, September 22, 2026	AFAR	Partnership Accounting - Partneship Formation; Partnership Accounting - Partnership Operations
Wednesday, September 23, 2026	FAR	Core Review Topics - Financial Accounting Process (cont'd); Financial Instruments - Introduction to Financial Instruments; Financial Instruments - Cash and Cash Equivalents
Thursday, September 24, 2026	AFAR	Partnership Accounting - Partnership Dissolution (Changes in Ownership Composition); Partnership Accounting - Partnership Liquidation
Friday, September 25, 2026	FAR	Financial Instruments - Cash and Cash Equivalents (cont'd); Financial Instruments - Loans and Receivables (Financial Assets at Amortized Cost)
Saturday, September 26, 2026	AFAR	Partnership Accounting - Partnership Liquidation (cont'd); Group Accounts - Accounting for Home Office, Branch and Agency Transactions
Sunday, September 27, 2026
Monday, September 28, 2026	FAR	Financial Instruments - Loans and Receivables (Financial Assets at Amortized Cost) (cont'd); Financial Instruments - Investment in Equity Securities; Financial Instruments - Investment in Debt Securities
Tuesday, September 29, 2026	AFAR	Group Accounts - Accounting for Home Office, Branch and Agency Transactions (cont'd); Group Accounts - Accounting for Business Combination
Wednesday, September 30, 2026	FAR	Financial Instruments - Investment in Debt Securities (cont'd); Financial Instruments - IAS 28 - Investment in Associates; Financial Instruments - Accounts Payable; Financial Instruments - Notes Payable
Thursday, October 01, 2026	AFAR	Group Accounts - Accounting for Business Combination (cont'd); Group Accounts - Consolidated Financial Statements
Friday, October 02, 2026	FAR	Financial Instruments - Notes Payable (cont'd); Financial Instruments - Bonds Payable; Financial Instruments - Debt Restructuring
Saturday, October 03, 2026	AFAR	Group Accounts - Consolidated Financial Statements (cont'd)
Sunday, October 04, 2026	FAR	Financial Instruments - Debt Restructuring (cont'd); Non-Financial Assets/Liabilities - IAS 2 - Accounting for Inventories
Monday, October 05, 2026	FAR	Non-Financial Assets/Liabilities - IAS 16 - Property, Plant and Equipment
Tuesday, October 06, 2026	AFAR	Group Accounts - Joint Arrangements; Special Entities and Transactions - Corporate Liquidation
Wednesday, October 07, 2026	FAR	Non-Financial Assets/Liabilities - IAS 16 - Property, Plant and Equipment (cont'd); Non-Financial Assets/Liabilities - IAS 38 - Intangible Assets
Thursday, October 08, 2026	AFAR	Effects 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
Friday, October 09, 2026	FAR	Non-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
Saturday, October 10, 2026	AFAR	Effects 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
Sunday, October 11, 2026	FAR COURSE ASSESSMENT. 1
Monday, October 12, 2026	FAR	Non-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
Tuesday, October 13, 2026	AFAR	Revenue Recognition - Revenue from Contracts with Customers. Basic Principles (cont'd); Revenue Recognition - Long – term Construction Contracts (under IFRS 15)
Wednesday, October 14, 2026	FAR	Non-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, October 15, 2026	AFAR	Revenue Recognition - Franchise Operations – Franchisor’s point of view (under IFRS 15); Revenue Recognition - Accounting for Consignment Sales (under IFRS 15)
Friday, October 16, 2026	FAR	Non-Financial Assets/Liabilities - Unearned Revenues; Shareholders' Equity - Share Capital Transactions; Shareholders' Equity - Accumulated Profits; Shareholders' Equity - Other Comprehensive Income
Saturday, October 17, 2026	AFAR	Cost Accounting - Cost Accounting - Introduction; Cost Accounting - Job-Order Costing System
Sunday, October 18, 2026	AFAR COURSE ASSESSMENT. 1
Monday, October 19, 2026	FAR	Shareholders' Equity - Book Value per Share; Shareholders' Equity - Earnings per Share
Tuesday, October 20, 2026	AFAR	Cost Accounting - Job-Order Costing System (cont'd); Cost Accounting - Process Costing System
Wednesday, October 21, 2026	FAR	Shareholders' Equity - Earnings per Share (cont'd); Shareholders' Equity - Share-Based Payments
Thursday, October 22, 2026	AFAR	Cost Accounting - Process Costing System (cont'd); Cost Accounting - Normal Costing, Standard Costing, and Batch Costing
Friday, October 23, 2026	FAR	Shareholders' Equity - Share-Based Payments (cont'd); Special Topics - Leases
Saturday, October 24, 2026	AFAR	Cost 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)
Sunday, October 25, 2026
Monday, October 26, 2026	FAR	Special Topics - Leases (cont'd); Special Topics - Income Taxes
Tuesday, October 27, 2026	AFAR	Cost Accounting - Activity-Based Costing System (ABC costing); Special Entities and Transactions - Not-for-Profit Organizations
Wednesday, October 28, 2026	FAR	Special Topics - Income Taxes (cont'd); Special Topics - Employee Benefits
Thursday, October 29, 2026	AFAR	Special Entities and Transactions - Government Accounting - New Government Accounting System; Special Entities and Transactions - Accounting for Insurance Contracts by Insurers
Friday, October 30, 2026	FAR	Special Topics - Employee Benefits (cont'd); Development of Financial Reporting Framework, Standard-Setting Bodies and Regulation of the Accountancy Profession
Saturday, October 31, 2026	AFAR	Special 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)
Sunday, November 01, 2026
Monday, November 02, 2026
Tuesday, November 03, 2026	FAR	Conceptual Framework - Conceptual Framework For Financial Reporting; Presentation and Preparation of Financial Statements - IAS 1 - Presentation of Financial Statements
Wednesday, November 04, 2026	FAR	Presentation 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
Thursday, November 05, 2026	TAX	Principles 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
Friday, November 06, 2026	TAX	Tax Remedies - Tax remedies of the government; Tax Remedies - Remedies of the taxpayer
Saturday, November 07, 2026	TAX	Tax Remedies - Remedies of the taxpayer (cont'd); Income Taxation - The taxpayer and tax base
Sunday, November 08, 2026	AFAR COURSE ASSESSMENT. 2
Monday, November 09, 2026	FAR	Presentation 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
Tuesday, November 10, 2026	FAR	Special Topics - Operating Segments; Special Topics - Related Party Disclosures
Wednesday, November 11, 2026	FAR	Special Topics - Reporting Frameworks form SMEs, Small Entities, and Microenterprises
Thursday, November 12, 2026	TAX	Income Taxation - The taxpayer and tax base
Friday, November 13, 2026	TAX	Income Taxation - The taxpayer and tax base
Saturday, November 14, 2026	TAX	Income Taxation - The taxpayer and tax base; Income Taxation - Gross income
Sunday, November 15, 2026	FAR COURSE ASSESSMENT. 2
Monday, November 16, 2026	MS	MS CPALE Syllabus; Microeconomics
Tuesday, November 17, 2026	MS	Macroeconomics; Management accounting environment
Wednesday, November 18, 2026	MS	Understanding expenses
Thursday, November 19, 2026	TAX	Income Taxation - Gross income
Friday, November 20, 2026	TAX	Income Taxation - Gross income; Income Taxation - Deductions from gross income
Saturday, November 21, 2026	TAX	Income Taxation - Deductions from gross income; Income Taxation - Accounting periods
Sunday, November 22, 2026	TAX COURSE ASSESSMENT. 1
Monday, November 23, 2026	MS	Standard costing; Variable costing
Tuesday, November 24, 2026	MS	Variable costing; CVP analysis
Wednesday, November 25, 2026	MS	CVP analysis
Thursday, November 26, 2026	TAX	Income 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, November 27, 2026	TAX	Income 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, November 28, 2026	TAX	Transfer Taxes - Introduction to Transfer Taxation; Transfer Taxes - Estate Tax
Sunday, November 29, 2026
Monday, November 30, 2026	MS	Short-term budgeting
Tuesday, December 01, 2026	MS	Cost variance analysis
Wednesday, December 02, 2026	MS	Responsibility accounting; Segment reporting
Thursday, December 03, 2026	TAX	Transfer Taxes - Estate Tax; Transfer Taxes - Donor's tax; Business Taxes - Introduction to Business Taxation
Friday, December 04, 2026	TAX	Business Taxes - Introduction to Business Taxation; Business Taxes - Value-added tax
Saturday, December 05, 2026	TAX	Business 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
Sunday, December 06, 2026	MS COURSE ASSESSMENT. 1
Monday, December 07, 2026	MS	Transfer pricing; Strategic management philosophies
Tuesday, December 08, 2026
Wednesday, December 09, 2026	MS	Strategic management accounting
Thursday, December 10, 2026	TAX	Documentary 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
Friday, December 11, 2026	TAX	Excise 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
Saturday, December 12, 2026	TAX	Taxation 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
Sunday, December 13, 2026	TAX COURSE ASSESSMENT. 2
Monday, December 14, 2026	MS	Financial statements analysis
Tuesday, December 15, 2026	MS	Cost of capital and leverages
Wednesday, December 16, 2026	MS	Capital budgeting
Thursday, December 17, 2026	AUD	Fundamentals of Auditing and Assurance Services - Introduction to assurance engagements; Fundamentals of Auditing and Assurance Services - Introduction to auditing
Friday, December 18, 2026	AUD	The 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
Saturday, December 19, 2026	AUD	The 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
Sunday, December 20, 2026
Monday, December 21, 2026
Tuesday, December 22, 2026
Wednesday, December 23, 2026
Thursday, December 24, 2026
Friday, December 25, 2026
Saturday, December 26, 2026
Sunday, December 27, 2026
Monday, December 28, 2026
Tuesday, December 29, 2026
Wednesday, December 30, 2026
Thursday, December 31, 2026
Friday, January 01, 2027
Saturday, January 02, 2027
Sunday, January 03, 2027
Monday, January 04, 2027	MS	Capital budgeting; General concepts of WC;
Tuesday, January 05, 2027	MS	Cash and marketable securities management
Wednesday, January 06, 2027	MS	Trade receivables management; Inventory management
Thursday, January 07, 2027	MS	Inventory management; Business risk analysis
Friday, January 08, 2027	AUD	Internal 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
Saturday, January 09, 2027	AUD	Audit 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
Sunday, January 10, 2027	MS COURSE ASSESSMENT. 2
Monday, January 11, 2027	RFBT	Law on Business Transactions - Obligations
Tuesday, January 12, 2027	RFBT	Law on Business Transactions - Contracts; Law on Business Transactions - Sales
Wednesday, January 13, 2027	RFBT	Law on Business Transactions - Sales (cont'd)
Thursday, January 14, 2027	AUD	Audit Sampling (cont'd); Completing the Audit/Post-Audit Responsibilities - Completion of the audit and audit report preparation
Friday, January 15, 2027	AUD	Completing 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
Saturday, January 16, 2027	AUD	Reports 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
Sunday, January 17, 2027	AUD COURSE ASSESSMENT. 1
Monday, January 18, 2027	AUD	Auditing 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).
Tuesday, January 19, 2027	AUD	Code of Ethics
Wednesday, January 20, 2027	AUD	System of Quality Management; RA 9298 Accountancy Law
Thursday, January 21, 2027	RFBT	Law 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)
Friday, January 22, 2027	RFBT	Consumer 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
Saturday, January 23, 2027	RFBT	Government 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
Sunday, January 24, 2027
Monday, January 25, 2027	AUD	RA 9298 Accountancy Law (cont'd); Audit of Revenue Cycle
Tuesday, January 26, 2027	AUD	Audit of Revenue Cycle (cont'd); Audit of Expenditure Cycle
Wednesday, January 27, 2027	AUD	Audit of Expenditure Cycle (cont'd); Audit of Receipt and Disbursement Cycle
Thursday, January 28, 2027	RFBT	Law on Business Organizations - Partnerships; Law on Business Organizations - Corporations
Friday, January 29, 2027	RFBT	Law on Business Organizations - Corporations
Saturday, January 30, 2027	RFBT	Law on Business Organizations - Corporations
Sunday, January 31, 2027	RFBT COURSE ASSESSMENT. 1
Monday, February 01, 2027	AUD	Audit of Receipt and Disbursement Cycle (cont'd); Audit of Production Cycle
Tuesday, February 02, 2027	AUD	Audit of Production Cycle (cont'd); Audit of Investing Cycle
Wednesday, February 03, 2027	AUD	Audit of Investing Cycle (cont'd); Audit of Financing Cycle
Thursday, February 04, 2027	RFBT	Law on Business Organizations - Corporations
Friday, February 05, 2027	RFBT	Law on Business Organizations - Corporations
Saturday, February 06, 2027	RFBT	Law on Business Organizations - Corporations; Law on Business Organizations - Insurance
Sunday, February 07, 2027
Monday, February 08, 2027	AUD	Audit of Financing Cycle (cont'd)
Tuesday, February 09, 2027	RFBT	Law on Business Organizations - Insurance
Wednesday, February 10, 2027	RFBT	Law on Business Organizations - Insurance; Law on Business Organizations - Cooperatives
Thursday, February 11, 2027	RFBT	Law on Business Organizations - Cooperatives; Law on Other Business Transactions - PDIC Law
Friday, February 12, 2027	RFBT	Law 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)
Saturday, February 13, 2027	RFBT	Law on Other Business Transactions - Intellectual Property Law (except provisions under Part 1); Law on Other Business Transactions - Data Privacy Act
Sunday, February 14, 2027	AUD COURSE ASSESSMENT. 2
Monday, February 15, 2027	RFBT	Law 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
Tuesday, February 16, 2027	RFBT COURSE ASSESSMENT. 2
Wednesday, February 17, 2027
Thursday, February 18, 2027
Friday, February 19, 2027
Saturday, February 20, 2027	SIMEX 1
Sunday, February 21, 2027	SIMEX 1
Monday, February 22, 2027	SIMEX 1
Tuesday, February 23, 2027
MASTERY REVIEW
Wednesday, February 24, 2027	FAR	Core 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; Financial Instruments - Introduction to Financial Instruments; Financial Instruments - Cash and Cash Equivalents; Financial Instruments - Loans and Receivables (Financial Assets at Amortized Cost)
Thursday, February 25, 2027	FAR	Financial Instruments - Loans and Receivables (Financial Assets at Amortized Cost) (cont'd); Financial Instruments - Investment in Equity Securities; Financial Instruments - Investment in Debt Securities; Financial Instruments - IAS 28 - Investment in Associates; Financial Instruments - Accounts Payable; Financial Instruments - Notes Payable; Financial Instruments - Bonds Payable; Financial Instruments - Debt Restructuring
Friday, February 26, 2027	AFAR	Partnership Accounting - Partneship Formation; Partnership Accounting - Partnership Operations; Partnership Accounting - Partnership Dissolution (Changes in Ownership Composition); Partnership Accounting - Partnership Liquidation; Group Accounts - Accounting for Home Office, Branch and Agency Transactions
Saturday, February 27, 2027	AFAR	Group Accounts - Accounting for Home Office, Branch and Agency Transactions; Group Accounts - Accounting for Business Combination; Group Accounts - Accounting for Business Combination (cont'd); Group Accounts - Consolidated Financial Statements
Sunday, February 28, 2027
Monday, March 01, 2027	TAX	Principles 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; Tax Remedies - Tax remedies of the government; Tax Remedies - Remedies of the taxpayer; Tax Remedies - Remedies of the taxpayer (cont'd); Income Taxation - The taxpayer and tax base
Tuesday, March 02, 2027	TAX	Income Taxation - The taxpayer and tax base; Income Taxation - The taxpayer and tax base; Income Taxation - The taxpayer and tax base; Income Taxation - Gross income
Wednesday, March 03, 2027	FAR	Financial Instruments - Debt Restructuring (cont'd); Non-Financial Assets/Liabilities - IAS 2 - Accounting for Inventories; Non-Financial Assets/Liabilities - IAS 16 - Property, Plant and Equipment; Non-Financial Assets/Liabilities - IAS 38 - Intangible Assets
Thursday, March 04, 2027	FAR	Non-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; Non-Financial Assets/Liabilities - IAS 40 - Investment Property; Non-Financial Assets/Liabilities - IAS 41 - Agriculture; Non-Financial Assets/Liabilities - IFRS 5 - Non-current Assets Held For Sale; Non-Financial Assets/Liabilities - IAS 37 - Provision, Contingent Liabilities and Contingent Assets
Friday, March 05, 2027	AFAR	Group Accounts - Joint Arrangements; Special Entities and Transactions - Corporate Liquidation; Effects 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; Effects of Changes in Foreign Currency Exchange Rates - Translation of Foreign Currency Financial Statements; Revenue Recognition - Revenue from Contracts with Customers. Basic Principles
Saturday, March 06, 2027	AFAR	Revenue Recognition - Revenue from Contracts with Customers. Basic Principles (cont'd); Revenue Recognition - Long – term Construction Contracts (under IFRS 15); Revenue Recognition - Franchise Operations – Franchisor’s point of view (under IFRS 15); Revenue Recognition - Accounting for Consignment Sales (under IFRS 15); Cost Accounting - Cost Accounting - Introduction; Cost Accounting - Job-Order Costing System
Sunday, March 07, 2027
Monday, March 08, 2027	TAX	Income Taxation - Gross income; Income Taxation - Gross income; Income Taxation - Deductions from gross income; Income Taxation - Deductions from gross income; Income Taxation - Accounting periods
Tuesday, March 09, 2027	TAX	Income 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); Income 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; Transfer Taxes - Introduction to Transfer Taxation; Transfer Taxes - Estate Tax
Wednesday, March 10, 2027	FAR	Non-Financial Assets/Liabilities - Unearned Revenues; Shareholders' Equity - Share Capital Transactions; Shareholders' Equity - Accumulated Profits; Shareholders' Equity - Other Comprehensive Income; Shareholders' Equity - Book Value per Share; Shareholders' Equity - Earnings per Share; Shareholders' Equity - Share-Based Payments
Thursday, March 11, 2027	FAR	Shareholders' Equity - Share-Based Payments (cont'd); Special Topics - Leases; Special Topics - Income Taxes; Special Topics - Employee Benefits
Friday, March 12, 2027	AFAR	Cost Accounting - Job-Order Costing System (cont'd); Cost Accounting - Process Costing System; Cost Accounting - Normal Costing, Standard Costing, and Batch Costing; Cost Accounting - Accounting for Joint and By-Products; Cost Accounting - Backflush Costing System (JIT system)
Saturday, March 13, 2027	AFAR	Cost Accounting - Activity-Based Costing System (ABC costing); Special Entities and Transactions - Not-for-Profit Organizations; Special Entities and Transactions - Government Accounting - New Government Accounting System; Special Entities and Transactions - Accounting for Insurance Contracts by Insurers; Special Entities and Transactions - Service Concession Arrangement - Accounting for Build, Operate & Transfer (PFRIC 12)
Sunday, March 14, 2027
Monday, March 15, 2027	TAX	Transfer Taxes - Estate Tax; Transfer Taxes - Donor's tax; Business Taxes - Introduction to Business Taxation; Business Taxes - Introduction to Business Taxation; Business Taxes - Value-added tax; Business 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
Tuesday, March 16, 2027	TAX	Documentary 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; Excise 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; Taxation 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
Wednesday, March 17, 2027	FAR	Special Topics - Employee Benefits (cont'd); Development of Financial Reporting Framework, Standard-Setting Bodies and Regulation of the Accountancy Profession; Conceptual Framework - Conceptual Framework For Financial Reporting; Presentation and Preparation of Financial Statements - IAS 1 - Presentation of Financial Statements; Presentation and Preparation of Financial Statements - IAS 7 - Statement of Cash Flows; Presentation and Preparation of Financial Statements - IAS 10 - Events After Reporting Period
Thursday, March 18, 2027	FAR	Presentation 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; Special Topics - Operating Segments; Special Topics - Related Party Disclosures; Special Topics - Reporting Frameworks form SMEs, Small Entities, and Microenterprises
Friday, March 19, 2027	MS	MS CPALE Syllabus; Microeconomics; Macroeconomics; Management accounting environment; Understanding expenses
Saturday, March 20, 2027	MS	Standard costing; Variable costing; Variable costing; CVP analysis
Sunday, March 21, 2027
Monday, March 22, 2027	AUD	Fundamentals of Auditing and Assurance Services - Introduction to assurance engagements; Fundamentals of Auditing and Assurance Services - Introduction to auditing; The 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; The 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
Tuesday, March 23, 2027	AUD	Internal 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; Audit 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; Audit Sampling (cont'd); Completing the Audit/Post-Audit Responsibilities - Completion of the audit and audit report preparation
Wednesday, March 24, 2027
Thursday, March 25, 2027
Friday, March 26, 2027
Saturday, March 27, 2027
Sunday, March 28, 2027
Monday, March 29, 2027	MS	Short-term budgeting; Cost variance analysis; Responsibility accounting; Segment reporting
Tuesday, March 30, 2027	MS	Transfer pricing; Strategic management philosophies; Strategic management accounting; Financial statements analysis
Wednesday, March 31, 2027	AUD	Completing 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; Reports 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; Auditing 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).
Thursday, April 01, 2027	AUD	Code of Ethics; System of Quality Management; RA 9298 Accountancy Law; RA 9298 Accountancy Law (cont'd); Audit of Revenue Cycle
Friday, April 02, 2027	RFBT	Law on Business Transactions - Obligations; Law on Business Transactions - Contracts; Law on Business Transactions - Sales
Saturday, April 03, 2027	RFBT	Law 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); Consumer 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; Government 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
Sunday, April 04, 2027
Monday, April 05, 2027	MS	Cost of capital and leverages; Capital budgeting; General concepts of WC;
Tuesday, April 06, 2027	MS	Cash and marketable securities management; Trade receivables management; Inventory management; Inventory management; Business risk analysis
Wednesday, April 07, 2027	AUD	Audit of Revenue Cycle (cont'd); Audit of Expenditure Cycle; Audit of Expenditure Cycle (cont'd); Audit of Receipt and Disbursement Cycle; Audit of Production Cycle
Thursday, April 08, 2027	AUD	Audit of Production Cycle (cont'd); Audit of Investing Cycle; Audit of Financing Cycle;
Friday, April 09, 2027
Saturday, April 10, 2027
Sunday, April 11, 2027
Monday, April 12, 2027	RFBT	Law on Business Organizations - Partnerships; Law on Business Organizations - Corporations
Tuesday, April 13, 2027	RFBT	Law on Business Organizations - Corporations; Law on Business Organizations - Insurance
Wednesday, April 14, 2027	RFBT	Law on Business Organizations - Insurance; Law on Business Organizations - Cooperatives; Law on Other Business Transactions - PDIC Law
Thursday, April 15, 2027	RFBT	Law 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); Law on Other Business Transactions - Intellectual Property Law (except provisions under Part 1); Law on Other Business Transactions - Data Privacy Act; Law 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
Friday, April 16, 2027
Saturday, April 17, 2027
Sunday, April 18, 2027	SIMEX 2
Monday, April 19, 2027	SIMEX 2
Tuesday, April 20, 2027	SIMEX 2


	Oct 2027 CPALE / 2nd Sem., AY 2026-2027
	Course	CPALE / BSA Live Online Lecture
COMPREHENSIVE REVIEW
Monday, January 04, 2027	FAR	Core 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, January 05, 2027	AFAR	Partnership Accounting - Partneship Formation; Partnership Accounting - Partnership Operations
Wednesday, January 06, 2027	FAR	Core Review Topics - Financial Accounting Process (cont'd); Financial Instruments - Introduction to Financial Instruments; Financial Instruments - Cash and Cash Equivalents
Thursday, January 07, 2027	AFAR	Partnership Accounting - Partnership Dissolution (Changes in Ownership Composition); Partnership Accounting - Partnership Liquidation
Friday, January 08, 2027	FAR	Financial Instruments - Cash and Cash Equivalents (cont'd); Financial Instruments - Loans and Receivables (Financial Assets at Amortized Cost)
Saturday, January 09, 2027
Sunday, January 10, 2027
Monday, January 11, 2027	AFAR	Partnership Accounting - Partnership Liquidation (cont'd); Group Accounts - Accounting for Home Office, Branch and Agency Transactions
Tuesday, January 12, 2027	FAR	Financial Instruments - Loans and Receivables (Financial Assets at Amortized Cost) (cont'd); Financial Instruments - Investment in Equity Securities; Financial Instruments - Investment in Debt Securities
Wednesday, January 13, 2027	AFAR	Group Accounts - Accounting for Home Office, Branch and Agency Transactions (cont'd); Group Accounts - Accounting for Business Combination
Thursday, January 14, 2027	FAR	Financial Instruments - Investment in Debt Securities (cont'd); Financial Instruments - IAS 28 - Investment in Associates; Financial Instruments - Accounts Payable; Financial Instruments - Notes Payable
Friday, January 15, 2027	AFAR	Group Accounts - Accounting for Business Combination (cont'd); Group Accounts - Consolidated Financial Statements
Saturday, January 16, 2027
Sunday, January 17, 2027
Monday, January 18, 2027	FAR	Financial Instruments - Notes Payable (cont'd); Financial Instruments - Bonds Payable; Financial Instruments - Debt Restructuring
Tuesday, January 19, 2027	AFAR	Group Accounts - Consolidated Financial Statements (cont'd)
Wednesday, January 20, 2027	FAR	Financial Instruments - Debt Restructuring (cont'd); Non-Financial Assets/Liabilities - IAS 2 - Accounting for Inventories
Thursday, January 21, 2027	FAR	Non-Financial Assets/Liabilities - IAS 16 - Property, Plant and Equipment
Friday, January 22, 2027	FAR	Non-Financial Assets/Liabilities - IAS 16 - Property, Plant and Equipment (cont'd); Non-Financial Assets/Liabilities - IAS 38 - Intangible Assets
Saturday, January 23, 2027	FAR COURSE ASSESSMENT. 1
Sunday, January 24, 2027	AFAR	Group Accounts - Joint Arrangements; Special Entities and Transactions - Corporate Liquidation
Monday, January 25, 2027	FAR	Non-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
Tuesday, January 26, 2027	AFAR	Effects 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, January 27, 2027	AFAR COURSE ASSESSMENT. 1
Thursday, January 28, 2027	AFAR	Effects 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, January 29, 2027	FAR	Non-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, January 30, 2027
Sunday, January 31, 2027
Monday, February 01, 2027	FAR	Non-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
Tuesday, February 02, 2027	AFAR	Revenue Recognition - Revenue from Contracts with Customers. Basic Principles (cont'd); Revenue Recognition - Long – term Construction Contracts (under IFRS 15)
Wednesday, February 03, 2027	FAR	Non-Financial Assets/Liabilities - Unearned Revenues; Shareholders' Equity - Share Capital Transactions; Shareholders' Equity - Accumulated Profits; Shareholders' Equity - Other Comprehensive Income
Thursday, February 04, 2027	AFAR	Revenue Recognition - Franchise Operations – Franchisor’s point of view (under IFRS 15); Revenue Recognition - Accounting for Consignment Sales (under IFRS 15)
Friday, February 05, 2027	AFAR	Cost Accounting - Cost Accounting - Introduction; Cost Accounting - Job-Order Costing System
Saturday, February 06, 2027
Sunday, February 07, 2027
Monday, February 08, 2027	FAR	Shareholders' Equity - Book Value per Share; Shareholders' Equity - Earnings per Share
Tuesday, February 09, 2027	AFAR	Cost Accounting - Job-Order Costing System (cont'd); Cost Accounting - Process Costing System
Wednesday, February 10, 2027	FAR	Shareholders' Equity - Earnings per Share (cont'd); Shareholders' Equity - Share-Based Payments
Thursday, February 11, 2027	AFAR	Cost Accounting - Process Costing System (cont'd); Cost Accounting - Normal Costing, Standard Costing, and Batch Costing
Friday, February 12, 2027	FAR	Shareholders' Equity - Share-Based Payments (cont'd); Special Topics - Leases
Saturday, February 13, 2027
Sunday, February 14, 2027
Monday, February 15, 2027	AFAR	Cost 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)
Tuesday, February 16, 2027	FAR	Special Topics - Leases (cont'd); Special Topics - Income Taxes
Wednesday, February 17, 2027	AFAR	Cost Accounting - Activity-Based Costing System (ABC costing); Special Entities and Transactions - Not-for-Profit Organizations
Thursday, February 18, 2027	FAR	Special Topics - Income Taxes (cont'd); Special Topics - Employee Benefits
Friday, February 19, 2027	AFAR	Special Entities and Transactions - Government Accounting - New Government Accounting System; Special Entities and Transactions - Accounting for Insurance Contracts by Insurers
Saturday, February 20, 2027
Sunday, February 21, 2027
Monday, February 22, 2027	FAR	Special Topics - Employee Benefits (cont'd); Development of Financial Reporting Framework, Standard-Setting Bodies and Regulation of the Accountancy Profession
Tuesday, February 23, 2027	AFAR	Special 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, February 24, 2027	FAR	Conceptual Framework - Conceptual Framework For Financial Reporting; Presentation and Preparation of Financial Statements - IAS 1 - Presentation of Financial Statements
Thursday, February 25, 2027	FAR	Presentation 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
Friday, February 26, 2027	TAX	Principles 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
Saturday, February 27, 2027	AFAR COURSE ASSESSMENT. 2
Sunday, February 28, 2027
Monday, March 01, 2027	TAX	Tax Remedies - Tax remedies of the government; Tax Remedies - Remedies of the taxpayer
Tuesday, March 02, 2027	TAX	Tax Remedies - Remedies of the taxpayer (cont'd); Income Taxation - The taxpayer and tax base
Wednesday, March 03, 2027	FAR	Presentation 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
Thursday, March 04, 2027	FAR	Special Topics - Operating Segments; Special Topics - Related Party Disclosures
Friday, March 05, 2027	FAR	Special Topics - Reporting Frameworks form SMEs, Small Entities, and Microenterprises
Saturday, March 06, 2027	FAR COURSE ASSESSMENT. 2
Sunday, March 07, 2027
Monday, March 08, 2027	TAX	Income Taxation - The taxpayer and tax base
Tuesday, March 09, 2027	TAX	Income Taxation - The taxpayer and tax base
Wednesday, March 10, 2027	TAX	Income Taxation - The taxpayer and tax base; Income Taxation - Gross income
Thursday, March 11, 2027	MS	MS CPALE Syllabus; Microeconomics
Friday, March 12, 2027	MS	Macroeconomics; Management accounting environment
Saturday, March 13, 2027
Sunday, March 14, 2027
Monday, March 15, 2027	MS	Understanding expenses
Tuesday, March 16, 2027	TAX	Income Taxation - Gross income
Wednesday, March 17, 2027	TAX	Income Taxation - Gross income; Income Taxation - Deductions from gross income
Thursday, March 18, 2027	TAX	Income Taxation - Deductions from gross income; Income Taxation - Accounting periods
Friday, March 19, 2027	MS	Standard costing; Variable costing
Saturday, March 20, 2027	TAX COURSE ASSESSMENT. 1
Sunday, March 21, 2027		Variable costing; CVP analysis
Monday, March 22, 2027	MS	CVP analysis
Tuesday, March 23, 2027	MS	Income 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)
Wednesday, March 24, 2027
Thursday, March 25, 2027
Friday, March 26, 2027
Saturday, March 27, 2027
Sunday, March 28, 2027
Monday, March 29, 2027	TAX	Income 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
Tuesday, March 30, 2027	TAX	Transfer Taxes - Introduction to Transfer Taxation; Transfer Taxes - Estate Tax
Wednesday, March 31, 2027	MS	Short-term budgeting
Thursday, April 01, 2027	MS	Cost variance analysis
Friday, April 02, 2027	MS	Responsibility accounting; Segment reporting
Saturday, April 03, 2027	MS COURSE ASSESSMENT. 1
Sunday, April 04, 2027
Monday, April 05, 2027	TAX	Transfer Taxes - Estate Tax; Transfer Taxes - Donor's tax; Business Taxes - Introduction to Business Taxation
Tuesday, April 06, 2027	TAX	Business Taxes - Introduction to Business Taxation; Business Taxes - Value-added tax
Wednesday, April 07, 2027	TAX	Business 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, April 08, 2027	MS	Transfer pricing; Strategic management philosophies
Friday, April 09, 2027
Saturday, April 10, 2027
Sunday, April 11, 2027
Monday, April 12, 2027	MS	Strategic management accounting
Tuesday, April 13, 2027	TAX	Documentary 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, April 14, 2027	TAX	Excise 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, April 15, 2027	TAX	Taxation 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, April 16, 2027	MS	Financial statements analysis
Saturday, April 17, 2027	TAX COURSE ASSESSMENT. 2
Sunday, April 18, 2027
Monday, April 19, 2027	MS	Cost of capital and leverages
Tuesday, April 20, 2027	MS	Capital budgeting
Wednesday, April 21, 2027	AUD	Fundamentals of Auditing and Assurance Services - Introduction to assurance engagements; Fundamentals of Auditing and Assurance Services - Introduction to auditing
Thursday, April 22, 2027	AUD	The 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, April 23, 2027	AUD	The 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, April 24, 2027
Sunday, April 25, 2027
Monday, April 26, 2027	MS	Capital budgeting; General concepts of WC;
Tuesday, April 27, 2027	MS	Cash and marketable securities management
Wednesday, April 28, 2027	MS	Trade receivables management; Inventory management
Thursday, April 29, 2027	MS	Inventory management; Business risk analysis
Friday, April 30, 2027	MS COURSE ASSESSMENT. 2
Saturday, May 01, 2027
Sunday, May 02, 2027
Monday, May 03, 2027	AUD	Internal 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
Tuesday, May 04, 2027	AUD	Audit 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
Wednesday, May 05, 2027	RFBT	Law on Business Transactions - Obligations
Thursday, May 06, 2027	RFBT	Law on Business Transactions - Contracts; Law on Business Transactions - Sales
Friday, May 07, 2027	RFBT	Law on Business Transactions - Sales (cont'd)
Saturday, May 08, 2027
Sunday, May 09, 2027
Monday, May 10, 2027	AUD	Audit Sampling (cont'd); Completing the Audit/Post-Audit Responsibilities - Completion of the audit and audit report preparation
Tuesday, May 11, 2027	AUD	Completing 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, May 12, 2027	AUD	Reports 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, May 13, 2027	AUD	Auditing 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, May 14, 2027	AUD	Code of Ethics
Saturday, May 15, 2027
Sunday, May 16, 2027
Monday, May 17, 2027
Tuesday, May 18, 2027
Wednesday, May 19, 2027	AUD	System of Quality Management; RA 9298 Accountancy Law
Thursday, May 20, 2027	RFBT	Law 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)
Friday, May 21, 2027	RFBT	Consumer 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
Saturday, May 22, 2027	AUD COURSE ASSESSMENT. 1
Sunday, May 23, 2027
Monday, May 24, 2027	RFBT	Government 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
Tuesday, May 25, 2027	AUD	RA 9298 Accountancy Law (cont'd); Audit of Revenue Cycle
Wednesday, May 26, 2027	AUD	Audit of Revenue Cycle (cont'd); Audit of Expenditure Cycle
Thursday, May 27, 2027	AUD	Audit of Expenditure Cycle (cont'd); Audit of Receipt and Disbursement Cycle
Friday, May 28, 2027	RFBT	Law on Business Organizations - Partnerships; Law on Business Organizations - Corporations
Saturday, May 29, 2027	RFBT COURSE ASSESSMENT. 1
Sunday, May 30, 2027
Monday, May 31, 2027	RFBT	Law on Business Organizations - Corporations
Tuesday, June 01, 2027	RFBT	Law on Business Organizations - Corporations
Wednesday, June 02, 2027	AUD	Audit of Receipt and Disbursement Cycle (cont'd); Audit of Production Cycle
Thursday, June 03, 2027	AUD	Audit of Production Cycle (cont'd); Audit of Investing Cycle
Friday, June 04, 2027	AUD	Audit of Investing Cycle (cont'd); Audit of Financing Cycle
Saturday, June 05, 2027
Sunday, June 06, 2027
Monday, June 07, 2027	RFBT	Law on Business Organizations - Corporations
Tuesday, June 08, 2027	RFBT	Law on Business Organizations - Corporations
Wednesday, June 09, 2027	RFBT	Law on Business Organizations - Corporations; Law on Business Organizations - Insurance
Thursday, June 10, 2027	AUD	Audit of Financing Cycle (cont'd)
Friday, June 11, 2027	RFBT	Law on Business Organizations - Insurance
Saturday, June 12, 2027	AUD COURSE ASSESSMENT. 2
Sunday, June 13, 2027
Monday, June 14, 2027	RFBT	Law on Business Organizations - Insurance; Law on Business Organizations - Cooperatives
Tuesday, June 15, 2027	RFBT	Law on Business Organizations - Cooperatives; Law on Other Business Transactions - PDIC Law
Wednesday, June 16, 2027	RFBT	Law 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)
Thursday, June 17, 2027	RFBT	Law on Other Business Transactions - Intellectual Property Law (except provisions under Part 1); Law on Other Business Transactions - Data Privacy Act
Friday, June 18, 2027	RFBT	Law 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, June 19, 2027	RFBT COURSE ASSESSMENT. 2
Sunday, June 20, 2027
Monday, June 21, 2027
Tuesday, June 22, 2027
Wednesday, June 23, 2027
Thursday, June 24, 2027
Friday, June 25, 2027	SIMEX 1
Saturday, June 26, 2027	SIMEX 1
Sunday, June 27, 2027	SIMEX 1
Monday, June 28, 2027	SIMEX 1
Tuesday, June 29, 2027
MASTERY REVIEW
Wednesday, June 30, 2027	FAR	Core 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; Financial Instruments - Introduction to Financial Instruments; Financial Instruments - Cash and Cash Equivalents; Financial Instruments - Loans and Receivables (Financial Assets at Amortized Cost)
Thursday, July 01, 2027	FAR	Financial Instruments - Loans and Receivables (Financial Assets at Amortized Cost) (cont'd); Financial Instruments - Investment in Equity Securities; Financial Instruments - Investment in Debt Securities; Financial Instruments - IAS 28 - Investment in Associates; Financial Instruments - Accounts Payable; Financial Instruments - Notes Payable; Financial Instruments - Bonds Payable; Financial Instruments - Debt Restructuring
Friday, July 02, 2027	FAR	Financial Instruments - Debt Restructuring (cont'd); Non-Financial Assets/Liabilities - IAS 2 - Accounting for Inventories; Non-Financial Assets/Liabilities - IAS 16 - Property, Plant and Equipment; Non-Financial Assets/Liabilities - IAS 38 - Intangible Assets
Saturday, July 03, 2027
Sunday, July 04, 2027
Monday, July 05, 2027	AFAR	Partnership Accounting - Partneship Formation; Partnership Accounting - Partnership Operations; Partnership Accounting - Partnership Dissolution (Changes in Ownership Composition); Partnership Accounting - Partnership Liquidation; Group Accounts - Accounting for Home Office, Branch and Agency Transactions
Tuesday, July 06, 2027	TAX	Principles 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; Tax Remedies - Tax remedies of the government; Tax Remedies - Remedies of the taxpayer; Tax Remedies - Remedies of the taxpayer (cont'd); Income Taxation - The taxpayer and tax base
Wednesday, July 07, 2027	TAX	Income Taxation - The taxpayer and tax base; Income Taxation - The taxpayer and tax base; Income Taxation - The taxpayer and tax base; Income Taxation - Gross income
Thursday, July 08, 2027	FAR	Non-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; Non-Financial Assets/Liabilities - IAS 40 - Investment Property; Non-Financial Assets/Liabilities - IAS 41 - Agriculture; Non-Financial Assets/Liabilities - IFRS 5 - Non-current Assets Held For Sale; Non-Financial Assets/Liabilities - IAS 37 - Provision, Contingent Liabilities and Contingent Assets
Friday, July 09, 2027	AFAR	Group Accounts - Accounting for Home Office, Branch and Agency Transactions (cont'd); Group Accounts - Accounting for Business Combination; Group Accounts - Consolidated Financial Statements
Saturday, July 10, 2027
Sunday, July 11, 2027
Monday, July 12, 2027	AFAR	Group Accounts - Joint Arrangements; Special Entities and Transactions - Corporate Liquidation; Effects 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; Effects of Changes in Foreign Currency Exchange Rates - Translation of Foreign Currency Financial Statements; Revenue Recognition - Revenue from Contracts with Customers. Basic Principles
Tuesday, July 13, 2027	AFAR	Revenue Recognition - Revenue from Contracts with Customers. Basic Principles (cont'd); Revenue Recognition - Long – term Construction Contracts (under IFRS 15); Revenue Recognition - Franchise Operations – Franchisor’s point of view (under IFRS 15); Revenue Recognition - Accounting for Consignment Sales (under IFRS 15); Cost Accounting - Cost Accounting - Introduction; Cost Accounting - Job-Order Costing System
Wednesday, July 14, 2027	TAX	Income Taxation - Gross income; Income Taxation - Gross income; Income Taxation - Deductions from gross income; Income Taxation - Deductions from gross income; Income Taxation - Accounting periods
Thursday, July 15, 2027	TAX	Income 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); Income 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; Transfer Taxes - Introduction to Transfer Taxation; Transfer Taxes - Estate Tax
Friday, July 16, 2027	FAR	Non-Financial Assets/Liabilities - Unearned Revenues; Shareholders' Equity - Share Capital Transactions; Shareholders' Equity - Accumulated Profits; Shareholders' Equity - Other Comprehensive Income; Shareholders' Equity - Book Value per Share; Shareholders' Equity - Earnings per Share; Shareholders' Equity - Share-Based Payments
Saturday, July 17, 2027
Sunday, July 18, 2027
Monday, July 19, 2027	FAR	Shareholders' Equity - Share-Based Payments (cont'd); Special Topics - Leases; Special Topics - Income Taxes; Special Topics - Employee Benefits
Tuesday, July 20, 2027	AFAR	Cost Accounting - Job-Order Costing System (cont'd); Cost Accounting - Process Costing System; Cost Accounting - Normal Costing, Standard Costing, and Batch Costing; Cost Accounting - Accounting for Joint and By-Products; Cost Accounting - Backflush Costing System (JIT system)
Wednesday, July 21, 2027	TAX	Transfer Taxes - Estate Tax; Transfer Taxes - Donor's tax; Business Taxes - Introduction to Business Taxation; Business Taxes - Introduction to Business Taxation; Business Taxes - Value-added tax; Business 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, July 22, 2027	AFAR	Cost Accounting - Activity-Based Costing System (ABC costing); Special Entities and Transactions - Not-for-Profit Organizations; Special Entities and Transactions - Government Accounting - New Government Accounting System; Special Entities and Transactions - Accounting for Insurance Contracts by Insurers; Special 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)
Friday, July 23, 2027	TAX	Documentary 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; Excise 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; Taxation 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
Saturday, July 24, 2027
Sunday, July 25, 2027
Monday, July 26, 2027	FAR	Special Topics - Employee Benefits (cont'd); Development of Financial Reporting Framework, Standard-Setting Bodies and Regulation of the Accountancy Profession; Conceptual Framework - Conceptual Framework For Financial Reporting; Presentation and Preparation of Financial Statements - IAS 1 - Presentation of Financial Statements; Presentation and Preparation of Financial Statements - IAS 7 - Statement of Cash Flows; Presentation and Preparation of Financial Statements - IAS 10 - Events After Reporting Period
Tuesday, July 27, 2027	FAR	Presentation 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; Special Topics - Operating Segments; Special Topics - Related Party Disclosures; Special Topics - Reporting Frameworks form SMEs, Small Entities, and Microenterprises
Wednesday, July 28, 2027	MS	MS CPALE Syllabus; Microeconomics; Macroeconomics; Management accounting environment; Understanding expenses
Thursday, July 29, 2027	AUD	Fundamentals of Auditing and Assurance Services - Introduction to assurance engagements; Fundamentals of Auditing and Assurance Services - Introduction to auditing; The 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; The 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
Friday, July 30, 2027	MS	Standard costing; Variable costing; Variable costing; CVP analysis
Saturday, July 31, 2027
Sunday, August 01, 2027
Monday, August 02, 2027	AUD	Internal 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; Audit 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; Audit Sampling (cont'd); Completing the Audit/Post-Audit Responsibilities - Completion of the audit and audit report preparation
Tuesday, August 03, 2027	AUD	Completing 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; Reports 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; Auditing 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).
Wednesday, August 04, 2027	MS	Short-term budgeting; Cost variance analysis; Responsibility accounting; Segment reporting
Thursday, August 05, 2027	AUD	Code of Ethics; System of Quality Management; RA 9298 Accountancy Law; RA 9298 Accountancy Law (cont'd); Audit of Revenue Cycle
Friday, August 06, 2027	MS	Transfer pricing; Strategic management philosophies; Strategic management accounting; Financial statements analysis
Saturday, August 07, 2027
Sunday, August 08, 2027
Monday, August 09, 2027	RFBT	Law on Business Transactions - Obligations; Law on Business Transactions - Contracts; Law on Business Transactions - Sales
Tuesday, August 10, 2027	RFBT	Law 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); Consumer 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; Government 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
Wednesday, August 11, 2027	RFBT	Law on Business Organizations - Partnerships; Law on Business Organizations - Corporations
Thursday, August 12, 2027	MS	Cost of capital and leverages; Capital budgeting; Capital budgeting; General concepts of WC;
Friday, August 13, 2027	MS	Cash and marketable securities management; Trade receivables management; Inventory management; Inventory management; Business risk analysis
Saturday, August 14, 2027
Sunday, August 15, 2027
Monday, August 16, 2027	AUD	Audit of Revenue Cycle (cont'd); Audit of Expenditure Cycle; Audit of Receipt and Disbursement Cycle; Audit of Production Cycle
Tuesday, August 17, 2027	AUD	Audit of Production Cycle (cont'd); Audit of Investing Cycle; Audit of Financing Cycle
Wednesday, August 18, 2027	RFBT	Law on Business Organizations - Corporations; Law on Business Organizations - Insurance
Thursday, August 19, 2027	RFBT	Law on Business Organizations - Insurance; Law on Business Organizations - Cooperatives; Law on Other Business Transactions - PDIC Law
Friday, August 20, 2027	RFBT	Law 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); Law on Other Business Transactions - Intellectual Property Law (except provisions under Part 1); Law on Other Business Transactions - Data Privacy Act; Law 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, August 21, 2027
Sunday, August 22, 2027
Monday, August 23, 2027
Tuesday, August 24, 2027
Wednesday, August 25, 2027
Thursday, August 26, 2027
Friday, August 27, 2027	SIMEX 2
Saturday, August 28, 2027	SIMEX 2
Sunday, August 29, 2027	SIMEX 2