| | May 2028 CPALE / 1st Sem., AY 2027-2028 | | | | | | | | | | | | | |
| | Course | CPALE / BSA Live Online Lecture | | | | | | | | | | | | | |
| COMPREHENSIVE REVIEW | | | | | | | | | | | | | |
| Monday, August 02, 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, August 03, 2027 | | AFAR | Partnership Accounting - Partneship Formation; Partnership Accounting - Partnership Operations | | | | | | | | | | | | | |
| Wednesday, August 04, 2027 | | FAR | Core Review Topics - Financial Accounting Process (cont'd); Financial Instruments - Introduction to Financial Instruments; Financial Instruments - Cash and Cash Equivalents | | | | | | | | | | | | | |
| Thursday, August 05, 2027 | | AFAR | Partnership Accounting - Partnership Dissolution (Changes in Ownership Composition); Partnership Accounting - Partnership Liquidation | | | | | | | | | | | | | |
| Friday, August 06, 2027 | | FAR | Financial 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, 2027 | | AFAR | Group Accounts - Accounting for Business Combination (cont'd); Group Accounts - Consolidated Financial Statements | | | | | | | | | | | | | |
| Tuesday, August 10, 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, August 11, 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 | | | | | | | | | | | | | |
| Thursday, August 12, 2027 | | AFAR | Group Accounts - Accounting for Home Office, Branch and Agency Transactions (cont'd); Group Accounts - Accounting for Business Combination | | | | | | | | | | | | | |
| Friday, August 13, 2027 | | AFAR | Partnership 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, 2027 | | FAR | Financial Instruments - Notes Payable (cont'd); Financial Instruments - Bonds Payable; Financial Instruments - Debt Restructuring | | | | | | | | | | | | | |
| Tuesday, August 17, 2027 | | AFAR | Group Accounts - Consolidated Financial Statements (cont'd) | | | | | | | | | | | | | |
| Wednesday, August 18, 2027 | | FAR | Financial Instruments - Debt Restructuring (cont'd); Non-Financial Assets/Liabilities - IAS 2 - Accounting for Inventories | | | | | | | | | | | | | |
| Thursday, August 19, 2027 | | FAR | Non-Financial Assets/Liabilities - IAS 16 - Property, Plant and Equipment | | | | | | | | | | | | | |
| Friday, August 20, 2027 | | FAR | Non-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, 2027 | | AFAR | Group Accounts - Joint Arrangements; Special Entities and Transactions - Corporate Liquidation | | | | | | | | | | | | | |
| Tuesday, August 24, 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, August 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 | | | | | | | | | | | | | |
| Thursday, August 26, 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, August 27, 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, August 28, 2027 | | | | | | | | | | | | | | | | |
| Sunday, August 29, 2027 | | | | | | | | | | | | | | | | |
| Monday, August 30, 2027 | | AFAR | Revenue 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, 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 | | | | | | | | | | | | | |
| Thursday, September 02, 2027 | | AFAR | Revenue Recognition - Franchise Operations – Franchisor’s point of view (under IFRS 15); Revenue Recognition - Accounting for Consignment Sales (under IFRS 15) | | | | | | | | | | | | | |
| Friday, September 03, 2027 | | FAR | Non-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, 2027 | | AFAR | Cost Accounting - Cost Accounting - Introduction; Cost Accounting - Job-Order Costing System | | | | | | | | | | | | | |
| Tuesday, September 07, 2027 | | AFAR | Cost Accounting - Job-Order Costing System (cont'd); Cost Accounting - Process Costing System | | | | | | | | | | | | | |
| Wednesday, September 08, 2027 | | AFAR | Cost Accounting - Process Costing System (cont'd); Cost Accounting - Normal Costing, Standard Costing, and Batch Costing | | | | | | | | | | | | | |
| Thursday, September 09, 2027 | | FAR | Shareholders' Equity - Book Value per Share; Shareholders' Equity - Earnings per Share | | | | | | | | | | | | | |
| Friday, September 10, 2027 | | FAR | Shareholders' Equity - Earnings per Share (cont'd); Shareholders' Equity - Share-Based Payments | | | | | | | | | | | | | |
| Saturday, September 11, 2027 | | | | | | | | | | | | | | | | |
| Sunday, September 12, 2027 | | | | | | | | | | | | | | | | |
| Monday, September 13, 2027 | | FAR | Shareholders' Equity - Share-Based Payments (cont'd); Special Topics - Leases | | | | | | | | | | | | | |
| Tuesday, September 14, 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) | | | | | | | | | | | | | |
| Wednesday, September 15, 2027 | | FAR | Special Topics - Leases (cont'd); Special Topics - Income Taxes | | | | | | | | | | | | | |
| Thursday, September 16, 2027 | | AFAR | Cost Accounting - Activity-Based Costing System (ABC costing); Special Entities and Transactions - Not-for-Profit Organizations | | | | | | | | | | | | | |
| Friday, September 17, 2027 | | FAR | Special Topics - Income Taxes (cont'd); Special Topics - Employee Benefits | | | | | | | | | | | | | |
| Saturday, September 18, 2027 | | | | | | | | | | | | | | | | |
| Sunday, September 19, 2027 | | | | | | | | | | | | | | | | |
| Monday, September 20, 2027 | | AFAR | Special Entities and Transactions - Government Accounting - New Government Accounting System; Special Entities and Transactions - Accounting for Insurance Contracts by Insurers | | | | | | | | | | | | | |
| Tuesday, September 21, 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, September 22, 2027 | | FAR | Special Topics - Employee Benefits (cont'd); Development of Financial Reporting Framework, Standard-Setting Bodies and Regulation of the Accountancy Profession | | | | | | | | | | | | | |
| Thursday, September 23, 2027 | | FAR | Conceptual Framework - Conceptual Framework For Financial Reporting; Presentation and Preparation of Financial Statements - IAS 1 - Presentation of Financial Statements | | | | | | | | | | | | | |
| Friday, September 24, 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 | | | | | | | | | | | | | |
| Saturday, September 25, 2027 | | | | | | | | | | | | | | | | |
| Sunday, September 26, 2027 | | | | | | | | | | | | | | | | |
| Monday, September 27, 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 | | | | | | | | | | | | | |
| Tuesday, September 28, 2027 | | TAX | Tax Remedies - Tax remedies of the government; Tax Remedies - Remedies of the taxpayer | | | | | | | | | | | | | |
| Wednesday, September 29, 2027 | | TAX | Tax Remedies - Remedies of the taxpayer (cont'd); Income Taxation - The taxpayer and tax base | | | | | | | | | | | | | |
| Thursday, September 30, 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 | | | | | | | | | | | | | |
| Friday, October 01, 2027 | | FAR | Special Topics - Operating Segments; Special Topics - Related Party Disclosures | | | | | | | | | | | | | |
| Saturday, October 02, 2027 | | | | | | | | | | | | | | | | |
| Sunday, October 03, 2027 | | | | | | | | | | | | | | | | |
| Monday, October 04, 2027 | | FAR | Special Topics - Reporting Frameworks form SMEs, Small Entities, and Microenterprises | | | | | | | | | | | | | |
| Tuesday, October 05, 2027 | | TAX | Income Taxation - The taxpayer and tax base | | | | | | | | | | | | | |
| Wednesday, October 06, 2027 | | TAX | Income Taxation - The taxpayer and tax base | | | | | | | | | | | | | |
| Thursday, October 07, 2027 | | TAX | Income Taxation - The taxpayer and tax base; Income Taxation - Gross income | | | | | | | | | | | | | |
| Friday, October 08, 2027 | | MS | MS CPALE Syllabus; Microeconomics | | | | | | | | | | | | | |
| Saturday, October 09, 2027 | | | | | | | | | | | | | | | | |
| Sunday, October 10, 2027 | | | | | | | | | | | | | | | | |
| Monday, October 11, 2027 | | MS | Macroeconomics; Management accounting environment | | | | | | | | | | | | | |
| Tuesday, October 12, 2027 | | MS | Understanding expenses | | | | | | | | | | | | | |
| Wednesday, October 13, 2027 | | TAX | Income Taxation - Gross income | | | | | | | | | | | | | |
| Thursday, October 14, 2027 | | TAX | Income Taxation - Gross income; Income Taxation - Deductions from gross income | | | | | | | | | | | | | |
| Friday, October 15, 2027 | | TAX | Income Taxation - Deductions from gross income; Income Taxation - Accounting periods | | | | | | | | | | | | | |
| Saturday, October 16, 2027 | | | | | | | | | | | | | | | | |
| Sunday, October 17, 2027 | | | | | | | | | | | | | | | | |
| Monday, October 18, 2027 | | MS | Standard costing; Variable costing | | | | | | | | | | | | | |
| Tuesday, October 19, 2027 | | MS | Variable costing; CVP analysis | | | | | | | | | | | | | |
| Wednesday, October 20, 2027 | | MS | CVP analysis | | | | | | | | | | | | | |
| Thursday, October 21, 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) | | | | | | | | | | | | | |
| Friday, October 22, 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 | | | | | | | | | | | | | |
| Saturday, October 23, 2027 | | | | | | | | | | | | | | | | |
| Sunday, October 24, 2027 | | | | | | | | | | | | | | | | |
| Monday, October 25, 2027 | | TAX | Transfer Taxes - Introduction to Transfer Taxation; Transfer Taxes - Estate Tax | | | | | | | | | | | | | |
| Tuesday, October 26, 2027 | | MS | Short-term budgeting | | | | | | | | | | | | | |
| Wednesday, October 27, 2027 | | MS | Cost variance analysis | | | | | | | | | | | | | |
| Thursday, October 28, 2027 | | MS | Responsibility accounting; Segment reporting | | | | | | | | | | | | | |
| Friday, October 29, 2027 | | TAX | Transfer Taxes - Estate Tax; Transfer Taxes - Donor's tax; Business Taxes - Introduction to Business Taxation | | | | | | | | | | | | | |
| Saturday, October 30, 2027 | | TAX | Business 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, 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, November 04, 2027 | | MS | Transfer pricing; Strategic management philosophies | | | | | | | | | | | | | |
| Friday, November 05, 2027 | | MS | Strategic management accounting | | | | | | | | | | | | | |
| Saturday, November 06, 2027 | | | | | | | | | | | | | | | | |
| Sunday, November 07, 2027 | | | | | | | | | | | | | | | | |
| Monday, November 08, 2027 | | | | | | | | | | | | | | | | |
| Tuesday, November 09, 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, November 10, 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, November 11, 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, November 12, 2027 | | MS | Financial statements analysis | | | | | | | | | | | | | |
| Saturday, November 13, 2027 | | | | | | | | | | | | | | | | |
| Sunday, November 14, 2027 | | | | | | | | | | | | | | | | |
| Monday, November 15, 2027 | | MS | Cost of capital and leverages | | | | | | | | | | | | | |
| Tuesday, November 16, 2027 | | MS | Capital budgeting | | | | | | | | | | | | | |
| Wednesday, November 17, 2027 | | AUD | Fundamentals of Auditing and Assurance Services - Introduction to assurance engagements; Fundamentals of Auditing and Assurance Services - Introduction to auditing | | | | | | | | | | | | | |
| Thursday, November 18, 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, November 19, 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, November 20, 2027 | | MS | Capital budgeting; General concepts of WC; | | | | | | | | | | | | | |
| Sunday, November 21, 2027 | | | | | | | | | | | | | | | | |
| Monday, November 22, 2027 | | MS | Cash and marketable securities management | | | | | | | | | | | | | |
| Tuesday, November 23, 2027 | | MS | Trade receivables management; Inventory management | | | | | | | | | | | | | |
| Wednesday, November 24, 2027 | | MS | Inventory management; Business risk analysis | | | | | | | | | | | | | |
| Thursday, November 25, 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 | | | | | | | | | | | | | |
| Friday, November 26, 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 | | | | | | | | | | | | | |
| Saturday, November 27, 2027 | | | | | | | | | | | | | | | | |
| Sunday, November 28, 2027 | | | | | | | | | | | | | | | | |
| Monday, November 29, 2027 | | | | | | | | | | | | | | | | |
| Tuesday, November 30, 2027 | | | | | | | | | | | | | | | | |
| Wednesday, December 01, 2027 | | RFBT | Law on Business Transactions - Obligations | | | | | | | | | | | | | |
| Thursday, December 02, 2027 | | RFBT | Law on Business Transactions - Contracts; Law on Business Transactions - Sales | | | | | | | | | | | | | |
| Friday, December 03, 2027 | | RFBT | Law on Business Transactions - Sales (cont'd) | | | | | | | | | | | | | |
| Saturday, December 04, 2027 | | | | | | | | | | | | | | | | |
| Sunday, December 05, 2027 | | | | | | | | | | | | | | | | |
| Monday, December 06, 2027 | | AUD | Audit Sampling (cont'd); Completing the Audit/Post-Audit Responsibilities - Completion of the audit and audit report preparation | | | | | | | | | | | | | |
| Tuesday, December 07, 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, December 08, 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, December 09, 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, December 10, 2027 | | AUD | Code of Ethics | | | | | | | | | | | | | |
| Saturday, December 11, 2027 | | | | | | | | | | | | | | | | |
| Sunday, December 12, 2027 | | | | | | | | | | | | | | | | |
| Monday, December 13, 2027 | | AUD | System of Quality Management; RA 9298 Accountancy Law | | | | | | | | | | | | | |
| Tuesday, December 14, 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) | | | | | | | | | | | | | |
| Wednesday, December 15, 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 | | | | | | | | | | | | | |
| Thursday, December 16, 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 | | | | | | | | | | | | | |
| Friday, December 17, 2027 | | AUD | RA 9298 Accountancy Law (cont'd); Audit of Revenue Cycle | | | | | | | | | | | | | |
| Saturday, December 18, 2027 | | | | | | | | | | | | | | | | |
| Sunday, December 19, 2027 | | | | | | | | | | | | | | | | |
| Monday, December 20, 2027 | | AUD | Audit of Revenue Cycle (cont'd); Audit of Expenditure Cycle | | | | | | | | | | | | | |
| Tuesday, December 21, 2027 | | AUD | Audit of Expenditure Cycle (cont'd); Audit of Receipt and Disbursement Cycle | | | | | | | | | | | | | |
| Wednesday, December 22, 2027 | | | | | | | | | | | | | | | | |
| Thursday, December 23, 2027 | | RFBT | Law on Business Organizations - Partnerships; Law on Business Organizations - Corporations | | | | | | | | | | | | | |
| Friday, December 24, 2027 | | RFBT | Law on Business Organizations - Corporations | | | | | | | | | | | | | |
| Saturday, December 25, 2027 | | | | | | | | | | | | | | | | |
| Sunday, December 26, 2027 | | | | | | | | | | | | | | | | |
| Monday, December 27, 2027 | | RFBT | Law on Business Organizations - Corporations | | | | | | | | | | | | | |
| Tuesday, December 28, 2027 | | AUD | Audit of Production Cycle (cont'd); Audit of Investing Cycle | | | | | | | | | | | | | |
| Wednesday, December 29, 2027 | | AUD | Audit of Investing Cycle (cont'd); Audit of Financing Cycle | | | | | | | | | | | | | |
| Thursday, December 30, 2027 | | RFBT | Law on Business Organizations - Corporations | | | | | | | | | | | | | |
| Friday, December 31, 2027 | | RFBT | Law on Business Organizations - Corporations | | | | | | | | | | | | | |
| Saturday, January 01, 2028 | | | | | | | | | | | | | | | | |
| Sunday, January 02, 2028 | | | | | | | | | | | | | | | | |
| Monday, January 03, 2028 | | RFBT | Law on Business Organizations - Corporations; Law on Business Organizations - Insurance | | | | | | | | | | | | | |
| Tuesday, January 04, 2028 | | AUD | Audit of Financing Cycle (cont'd) | | | | | | | | | | | | | |
| Wednesday, January 05, 2028 | | | | | | | | | | | | | | | | |
| Thursday, January 06, 2028 | | RFBT | Law on Business Organizations - Insurance | | | | | | | | | | | | | |
| Friday, January 07, 2028 | | RFBT | Law on Business Organizations - Insurance; Law on Business Organizations - Cooperatives | | | | | | | | | | | | | |
| Saturday, January 08, 2028 | | | | | | | | | | | | | | | | |
| Sunday, January 09, 2028 | | | | | | | | | | | | | | | | |
| Monday, January 10, 2028 | | RFBT | Law on Business Organizations - Cooperatives; Law on Other Business Transactions - PDIC Law | | | | | | | | | | | | | |
| Tuesday, January 11, 2028 | | 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) | | | | | | | | | | | | | |
| Wednesday, January 12, 2028 | | RFBT | Law 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, 2028 | | 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, 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, 2028 | | SIMEX 1 | | | | | | | | | | | | | | |
| Saturday, January 22, 2028 | | SIMEX 1 | | | | | | | | | | | | | | |
| Sunday, January 23, 2028 | | SIMEX 1 | | | | | | | | | | | | | | |
| Monday, January 24, 2028 | | SIMEX 1 | | | | | | | | | | | | | | |
| Tuesday, January 25, 2028 | | | | | | | | | | | | | | | | |
| MASTERY REVIEW | | | | | | | | | | | | | | | | |
| Wednesday, January 26, 2028 | | FAR | | | | | | | | | | | | | | |
| Thursday, January 27, 2028 | | FAR | | | | | | | | | | | | | | |
| Friday, January 28, 2028 | | FAR | | | | | | | | | | | | | | |
| Saturday, January 29, 2028 | | | | | | | | | | | | | | | | |
| Sunday, January 30, 2028 | | | | | | | | | | | | | | | | |
| Monday, January 31, 2028 | | AFAR | | | | | | | | | | | | | | |
| Tuesday, February 01, 2028 | | TAX | | | | | | | | | | | | | | |
| Wednesday, February 02, 2028 | | TAX | | | | | | | | | | | | | | |
| Thursday, February 03, 2028 | | FAR | | | | | | | | | | | | | | |
| Friday, February 04, 2028 | | AFAR | | | | | | | | | | | | | | |
| Saturday, February 05, 2028 | | | | | | | | | | | | | | | | |
| Sunday, February 06, 2028 | | | | | | | | | | | | | | | | |
| Monday, February 07, 2028 | | AFAR | | | | | | | | | | | | | | |
| Tuesday, February 08, 2028 | | AFAR | | | | | | | | | | | | | | |
| Wednesday, February 09, 2028 | | TAX | | | | | | | | | | | | | | |
| Thursday, February 10, 2028 | | TAX | | | | | | | | | | | | | | |
| Friday, February 11, 2028 | | FAR | | | | | | | | | | | | | | |
| Saturday, February 12, 2028 | | | | | | | | | | | | | | | | |
| Sunday, February 13, 2028 | | | | | | | | | | | | | | | | |
| Monday, February 14, 2028 | | FAR | | | | | | | | | | | | | | |
| Tuesday, February 15, 2028 | | AFAR | | | | | | | | | | | | | | |
| Wednesday, February 16, 2028 | | TAX | | | | | | | | | | | | | | |
| Thursday, February 17, 2028 | | AFAR | | | | | | | | | | | | | | |
| Friday, February 18, 2028 | | TAX | | | | | | | | | | | | | | |
| Saturday, February 19, 2028 | | | | | | | | | | | | | | | | |
| Sunday, February 20, 2028 | | | | | | | | | | | | | | | | |
| Monday, February 21, 2028 | | FAR | | | | | | | | | | | | | | |
| Tuesday, February 22, 2028 | | FAR | | | | | | | | | | | | | | |
| Wednesday, February 23, 2028 | | MS | | | | | | | | | | | | | | |
| Thursday, February 24, 2028 | | AUD | | | | | | | | | | | | | | |
| Friday, February 25, 2028 | | MS | | | | | | | | | | | | | | |
| Saturday, February 26, 2028 | | | | | | | | | | | | | | | | |
| Sunday, February 27, 2028 | | | | | | | | | | | | | | | | |
| Monday, February 28, 2028 | | AUD | | | | | | | | | | | | | | |
| Tuesday, February 29, 2028 | | AUD | | | | | | | | | | | | | | |
| Wednesday, March 01, 2028 | | MS | | | | | | | | | | | | | | |
| Thursday, March 02, 2028 | | AUD | | | | | | | | | | | | | | |
| Friday, March 03, 2028 | | MS | | | | | | | | | | | | | | |
| Saturday, March 04, 2028 | | | | | | | | | | | | | | | | |
| Sunday, March 05, 2028 | | | | | | | | | | | | | | | | |
| Monday, March 06, 2028 | | RFBT | | | | | | | | | | | | | | |
| Tuesday, March 07, 2028 | | RFBT | | | | | | | | | | | | | | |
| Wednesday, March 08, 2028 | | RFBT | | | | | | | | | | | | | | |
| Thursday, March 09, 2028 | | MS | | | | | | | | | | | | | | |
| Friday, March 10, 2028 | | MS | | | | | | | | | | | | | | |
| Saturday, March 11, 2028 | | | | | | | | | | | | | | | | |
| Sunday, March 12, 2028 | | | | | | | | | | | | | | | | |
| Monday, March 13, 2028 | | AUD | | | | | | | | | | | | | | |
| Tuesday, March 14, 2028 | | AUD | | | | | | | | | | | | | | |
| Wednesday, March 15, 2028 | | RFBT | | | | | | | | | | | | | | |
| Thursday, March 16, 2028 | | RFBT | | | | | | | | | | | | | | |
| Friday, March 17, 2028 | | RFBT | | | | | | | | | | | | | | |
| 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, 2028 | | SIMEX 2 | | | | | | | | | | | | | | |
| Saturday, March 25, 2028 | | SIMEX 2 | | | | | | | | | | | | | | |
| Sunday, March 26, 2028 | | SIMEX 2 | | | | | | | | | | | | | | |