☐ ☐ Share-Based Compensation ☐ ☐ Process Costing

FAR ☐ ☐ Statement of Financial Position ☐ ☐ Joint and By-Product Costing

☐ ☐ Cash and Cash Equivalents ☐ ☐ Statement of Comprehensive Income ☐ ☐ JIT and Backflush Costing, ABC
☐ ☐ Bank Reconciliation ☐ ☐ Statement of Cash Flows ☐ ☐ Forex
☐ ☐ Trade and Other Receivables ☐ ☐ Events After The Reporting Period ☐ ☐ Derivatives
☐ ☐ Notes and Loans Receivable and ☐ ☐ Revised Conceptual Framework ☐ ☐ Business Combination
Impairment ☐ ☐ Basic Accounting Concepts and Process ☐ ☐ Joint Arrangement
☐ ☐ Receivable Financing ☐ ☐ Presentation of Financial Statements ☐ ☐ Non-Profit Organization
☐ ☐ Inventory ☐ ☐ Related Party Disclosures ☐ ☐ Government Accounting
☐ ☐ Inventory Estimation ☐ ☐ Interim Reporting ☐ ☐ IFRS 15
☐ ☐ Investments ☐ ☐ Operating Segment
☐ ☐ Investment in Associate ☐ ☐ Noncurrent Asset Held For Sale and MS
☐ ☐ Investment Property Discontinued Operations ☐ ☐ Cost Concepts
☐ ☐ Other LT Investments ☐ ☐ Accounting Changes - Policies and
☐ ☐ CVP Analysis
☐ ☐ Property, Plant & Equipment Estimates
☐ ☐ Absorption Vs. Variable Costing
☐ ☐ Revaluation and Impairment ☐ ☐ Book Value Per Share (BVPS)
☐ ☐ Standard Costing
☐ ☐ Wasting Assets and Depletion ☐ ☐ Earnings Per Share (EPS)
☐ ☐ Budgeting
☐ ☐ Government Grant ☐ ☐ Small And Medium-Sized Entities
☐ ☐ Relevant Costing
☐ ☐ Borrowing Cost (SMEs)
☐ ☐ Responsibility Accounting
☐ ☐ Biological Assets ☐ ☐ Transfer Pricing
☐ ☐ Intangible Assets
AFAR
☐ ☐ Capital Budgeting
☐ ☐ Current Liabilities ☐ ☐ Partnership Formation
☐ ☐ Cost of Capital
☐ ☐ Note Payable and Debt Restructure ☐ ☐ Partnership Operation
☐ ☐ Financial Statement Analysis
☐ ☐ Bonds Payable ☐ ☐ Partnership Dissolution
☐ ☐ Working Capital Management
☐ ☐ Leases ☐ ☐ Partnership Liquidation
☐ ☐ Quantitative Analysis
☐ ☐ Income Taxes ☐ ☐ Corporate Liquidation
☐ ☐ Economics
☐ ☐ Employee Benefits ☐ ☐ Home Office and Branch
☐ ☐ Shareholders’ Equity ☐ ☐ Job Order Costing
TAX ☐ ☐ Audit Risk ☐ ☐ Electronic Commerce Act
☐ ☐ Internal Controls ☐ ☐ Corporate Governance
☐ ☐ General Principles of Taxation
☐ ☐ Testing of Controls (TOC) ☐ ☐ Ease of Doing Business
☐ ☐ Individuals
☐ ☐ Audit Evidence ☐ ☐ Securities Regulations Code
☐ ☐ Corporations
☐ ☐ Audit Sampling ☐ ☐ Bouncing Checks Law (BP 22)
☐ ☐ Partnership, JV, Co-ownership
☐ ☐ Completing the Audit ☐ ☐ AMLA
☐ ☐ Estate and Trust
☐ ☐ Forming an Opinion and Auditor's ☐ ☐ Obligations
☐ ☐ Gross Income
Report ☐ ☐ Contracts
☐ ☐ Deductions
☐ ☐ IT Audit ☐ ☐ Sales
☐ ☐ Fringe Benefits
☐ ☐ Code of Ethics ☐ ☐ Credit Transactions
☐ ☐ Installment Reporting
☐ ☐ RA 9298 ☐ ☐ Partnership
☐ ☐ Capital Asset
☐ ☐ Audit of AR ☐ ☐ Corporations
☐ ☐ Donor's Tax
☐ ☐ Audit of Inventory ☐ ☐ Cooperatives
☐ ☐ Estate Tax
☐ ☐ Audit of Investments ☐ ☐ Consumer Protection
☐ ☐ Value-Added Tax
☐ ☐ Audit of PPE ☐ ☐ Philippine Lemon Law
☐ ☐ Other Percentage Tax
☐ ☐ Audit of Intangible Assets ☐ ☐ Truth in Lending Act
☐ ☐ Excise Tax and DST
☐ ☐ Audit of SHE ☐ ☐ Financial Rehabilitation and Insolvency
☐ ☐ Local Taxes
☐ ☐ Audit of Liabilities ☐ ☐ Insurance Code
☐ ☐ Preferential Taxation
☐ ☐ Correction of Errors ☐ ☐ Government Procurement Law
☐ ☐ Remedies and Filing
☐ ☐ Audit of Cash ☐ ☐ Philippine Competition Act
☐ ☐ Labor Standards
AUD
RFBT ☐ ☐ Social Security Law
☐ ☐ Overview of Audit
☐ ☐ Intellectual Property Code
☐ ☐ System of Quality Control
☐ ☐ Banking Laws (PDIC, Bank Secrecy)
☐ ☐ Audit Planning
☐ ☐ Data Privacy Act