Management Services Auditing

Completed 0 0.00% Completed 0

In Progress 0 0.00% In Progress 0
Remaining 15 100.00% Remaining 12

MS Progress AUD
Progress

Taxation Financial Accounting and Reporting

Completed 0 0.00% Completed 0
In Progress 0 0.00% In Progress 0
Remaining 9 100.00% Remaining 45

TAX Progress FAR

Progress
 Regulatory Framework for Business
Auditing Transactions
0.00% Completed 0 0.00%
0.00% In Progress 0 0.00%
100.00% Remaining 23 100.00%

RFBT
Progress

Advanced Financial Accounting and

ounting and Reporting Reporting
0.00% Completed 0 0.00%
0.00% In Progress 0 0.00%
100.00% Remaining 22 100.00%

AFAR
Progress
No. of Items Topic Date Started Date Ended
2 Basic Considerations in MAS
Variable and Absorption Costing
12
Cost Volume Profit and Breakeven Point
8 Financial Statement Analysis
6 Budgeting
4 Standard Cost Variances
Performance Evaluation / Reponsibility
8 Accounting
Pricing Decisions
5
Relevant
Quantitative Costing
Techniques in Decision
1 Making
6 Working Capital Management
4 Cost of Capital
7 Capital Budgeting
2 Risk and Leverage
5 Economics
Proficiency STATUS
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No. of Items Topic and Assurance
Fundamentals of Auditing
64 AT Services
Client Acceptance, Audit Planning,
and Supervision and
Assessing the Monitoring
Risks of Material
Misstatement
Audit Objectives, Procedures, Evidences
and Documentation
Completing the Audit/Post-Audit
Responsibilities
Reports
Auditingon
inAudited FinancialInformation
a Computerized Statements
Systems (CIS) Environment
Attestation
Governance, Services
Ethics and Quality
6 AP Management
Planning the Audit and Performing Risk
Assessment Procedures
Risks Response
Audit Communication and Reporting
Date Started Date Ended Proficiency STATUS
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No. of Items Topic Date Started Date Ended
6 Law on Obligations
6 Law on Contracts
3 Law on Sales
3 Law on Credit Transactions
2 Anti-Bouncing Law
2 Consumer Protection and Lemon Law
5 Financial Rehabilitation and Insolvency Act
2 Philippines Competetion Act
2 Government Procurement Law
6 Law on Partnership
Law on Corporations
30
Securities Regulation Code
3 Insurance Law
5 Law on Cooperatives
12 Banking Laws
2 Intellectual Property Law
3 Data Privacy Act
2 E-Commerce Act
2 Ease in Doing Business Act
Labor Law
2
Labor Law - Additional Pay
Social
Summary Security
of Benefits, Law
Probelms and
2
Contributions Schedule
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No. of Items Topic Date Started Date Ended
8 Principles of Taxation
8 Tax Remedies
14 Income Taxation
12 Transfer Taxes
12 Business Taxes
2 Excise Tax
2 Documentary Stamp Tax
4 Taxation Under Local Government Code
8 Preferential Taxation
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No. of Items Framework, Standard
TopicSetting Bodies and
4 Regulation of the Accountancy Profession

Conceptual Framework, Accounting

8 Process and Presentation of Financial
Statements

10 Cash and Other Financial Assets

10 Non-financial Assets

6 Financial Liabilities

6 Non-financial Liabilities

10 Shareholders' Equity

10 Other topics
10 Other topics

6 Other Reporting Frameworks

 Sub-topics Date Started Date Ended Proficiency
FAR 02 – Conceptual Framework for
Financial Reporting
FAR 31 – Earnings per Share
FAR 32 – Financial Statements (Part 1)
FAR 33 - Financial Statements (Part 2)
FAR37
FAR 34––Events
Statement
afterofthe
Cash Flows
Reporting
Period
FAR 38 – Related Parties
FAR 42 – Accounting Process
FAR 03 – Cash and Cash Equivalents
FAR 04 – Receivables
FAR 14 – Investment in Equity Securities
FAR 15 – Investment in Associates
FAR 16 – Investment in Debt Securities
FAR 18 – Funds and Other Investments
FAR 05 – Inventories

FAR 07FAR 06 – Biological

– Property, Assets
Plant and Equipment
(Part 1)
FAR 08 – Property, Plant and Equipment
(Part 2)
FAR 09 – Government Grants
FAR 10 – Borrowing Costs
FAR 11 – Wasting Assets & Depletion
FAR 12 – Intangible Assets
FAR 13 – Impairment of Assets

FARFAR
36 –17Non-current
– Investment Properties
Assets Held For
Sale & Discontinued Operations
FAR
FAR 20 19 – Current
– Notes Liabilities
and Loans Payable and
Debt Restructuring
FAR
FAR 22 21 – Bonds Payable
– Compound Financial
Instruments
FAR 26 – Leases
FAR 19 - Current Liabilities
FAR 23 - Provisions
FAR 27 - Shareholders' Equity (Part 1)
FAR 28 - Shareholders' Equity (Part 2)

FARFAR
40 -30 - Book Value
Accounting per Share
Changes & Error
Correction
FAR 24 - Employee Benefits
FAR 25 - Income Taxes
FAR 29 - Share-based Payments
FAR 35 - Operating Segments
 FAR 39 - Interim Reporting
FAR
FAR 43 41 - Cash
- Small to Accrual
and Medium Basis
Sized Entities
(SMEs)
(PFRS for SMEs and PFRS for Small
Entities)
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No. of Items Topic Date Started Date Ended
10 Partnership
4 Corporate Liquidation
Revenue Recognition
Long Term Construction Contracts
10
Franchise
Consignment
4 HOBA
Business
Consolidation Combination
Subsequent to the Date of
15 Acquisition
Intercompany Sale of Merchandise
5 Joint Arrangement
Forex Derivatives and Hedge Accounting
7
FS Translation and hyperinflation
2 NPO
2 Government Accounting
Job Order Costing
Standard costing
9 Just in time and backflush costing
Joint cost and by-product and service cost
Process Costing
Insurance Contracts
2
Service Concession Arrangement
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BOA Favorite Topics in Oct 2022 and May 2023 CPALE
2022-30 BOA TOS Final - The TOS for CPALE 2023