Free CPALE Exam Prep

70 of about 450 items. Recognition, measurement, presentation and disclosure under PFRS and PAS, including financial statements, cash and receivables, inventories, property and investments, intangibles, liabilities, equity, leases, income taxes, EPS, and PFRS for SMEs and Small Entities.

70 of about 450 items. Partnership accounting, corporate liquidation, home office and branch, business combinations and consolidation, joint arrangements, revenue and construction contracts, foreign currency and derivatives, government and not-for-profit accounting, insurance contracts, and cost accounting.

70 of about 450 items. Management accounting (cost behavior, CVP, variable and standard costing, budgeting, performance measurement, relevant costing, quantitative techniques), financial management (financial statement analysis, working capital, capital budgeting, cost of capital, financial markets) and economics.

70 of about 450 items. Auditing theory and practice under the Philippine Standards on Auditing: ethics and independence, quality management, planning, risk and materiality, internal control and IT, evidence and sampling, business-process audits and practice problems, completion, reporting, and other assurance services.

70 of about 450 items. Principles and remedies, individual and corporate income tax, transfer taxes, VAT and percentage taxes, DST and excise taxes, local taxes, withholding, and incentives under the NIRC as amended by TRAIN, CREATE, EOPT, CREATE MORE and CMEPA.

100 of about 450 items. Obligations and contracts, sales, credit transactions, partnerships, corporations (RA 11232), securities regulation, insurance, cooperatives, banking laws, AMLA, BP 22, FRIA, competition, consumer protection, procurement, data privacy, e-commerce, IP, ease of doing business, labor standards, and social security.