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Tuesday, May 29, 2012

Discussions in Negotiable Instruments



By: Atty. Johnson A. H. Ong, CPA, MBA
      PRTC Reviewer in Business Law


PRTC lecturer Atty. Ong


Download links are provided below:


*Author's Note: These materials are intended solely for review and academic use specifically published to help aspiring CPA Reviewees and accountancy students prepare for the Philippine Certified Public Accountant (CPA) Board Examinations. Copying and distributing such materials are considered violations of the copyright law and may result to legal proceedings.

Friday, May 25, 2012

Discussions in Partnership Law by Atty. Johnson Ong (2012 Edition)


By: Atty. Johnson A. H. Ong, CPA, MBA
      PRTC Reviewer in Business Law

PRTC lecturer Atty. Ong

Track 1
Track 2
Track 3
Track 4


*Author's Note: These materials are intended solely for review and academic use specifically published to help aspiring CPA Reviewees and accountancy students prepare for the Philippine Certified Public Accountant (CPA) Board Examinations. Copying and distributing such materials are considered violations of the copyright law and may result to legal proceedings.

Discussions in Obligations by Atty. Johnson Ong (2012 Edition)

By: Atty. Johnson A. H. Ong, CPA, MBA
      PRTC Reviewer in Business Law

PRTC lecturer Atty. Ong

Track 1
Track 2
Track 3
Track 4


*Author's Note: These materials are intended solely for review and academic use specifically published to help aspiring CPA Reviewees and accountancy students prepare for the Philippine Certified Public Accountant (CPA) Board Examinations. Copying and distributing such materials are considered violations of the copyright law and may result to legal proceedings.

Wednesday, May 23, 2012

Top Ten Passers of the May 2012 CPA Board Examinations

The successful examinees who garnered the ten (10) highest places in the May 2012 Certified Public Accountant Licensure Examination are the following:

RANK/ NAME/ SCHOOL/ RATING(%)


1 MANUEL PILLORA BUENSUCESO JR/ SAN BEDA COLLEGE/ 94.86

2 KATHRINE ROSE CO CATINDIG/ UNIVERSITY OF SANTO TOMAS/ 94.43

3 GRACE MENOR ALBUNIAN/ TECHNOLOGICAL INSTITUTE OF THE PHILIPPINES-MANILA/ 93.00

4 GIANNA TAN CHUA/ UNIVERSITY OF SAN CARLOS/ 92.57
.MONIQUE KRIS FLORANTE VILLAFLOR/ TECHNOLOGICAL INSTITUTE OF THE PHILIPPINES-MANILA/ 92.57

5 RICHARD LEI PACIENCIA CAÑETE/ EASTERN VISAYAS STATE UNIVERSITY (FOR.LIT) TACLOBAN/ 92.43
.BONVIN GO NUQUI/ DE LA SALLE UNIVERSITYMANILA/ 92.43

6 BENSON PABIONA KOTAH/ CHIANG KAI SHEK COLLEGE/ 92.14
.ROWELL CANDA MARASIGAN/ RIZAL TECHNOLOGICAL UNIVERSITY/ 92.14

7 KENNETH JEFFERSON UN UY/ UNIVERSITY OF SAN CARLOS/ 92.00

8 JESSICA JEAN GALOSO GANDEZA/ UNIVERSITY OF THE PHILIPPINES-DILIMAN/ 91.86

9 SHERALD WINCHEL PINTACASI ANG/ UNIVERSITY OF THE IMMACULATE CONCEPTION DAVAO/ 91.71
.EDMOND EMPERIO/ UNIVERSITY OF SAN JOSE RECOLETOS/ 91.71

10 SHEARILYNN LIM GO/ UNIVERSITY OF SAN CARLOS/ 91.57
.RAYMUND ACESOR TINAMISAN/ MANUEL S. ENVERGA UNIV. FOUNDATION-LUCENA CITY/ 91.57

-----------------NOTHING FOLLOWS-----------------


Click here to see the May 2012 CPA Board Licensure Examinations Passers.

May 2012 CPA Board Exam Results



The Professional Regulation Commission (PRC) announces that 1,995 out of 5,315 passed the Certified Public Accountant Licensure Examination given by the Board of Accountancy in the cities of Manila, Baguio, Cagayan De Oro, Cebu, Davao, Iloilo and Legazpi this May 2012.


The results were released in one (1) working day after the last day of examination. The members of the Board of Accountancy are Atty. Eugene T. Mateo, Chairman; Luis A. Cañete, Dr. Rufo R. Mendoza, (inhibited) and Jose S. Tayag, Jr., Members. 


Registration for the issuance of Professional Identification Card (ID) and Certificate of Registration will start on Monday, June 4, 2012 but not later than Friday, June 8, 2012. Those who will register are required to bring the following: duly accomplished Oath Form or Panunumpa ng Propesyonal, current Community Tax Certificate (cedula), 2 pieces passport size picture (colored with white background and complete nametag), 2 pieces 1” x 1” picture (colored with white background and complete nametag), 2 sets of metered documentary stamps and 1 short brown envelope with name and profession and to pay the Initial Registration Fee of P600 and Annual Registration Fee of P450 for 2012-2015. Successful examinees should personally register and sign in the Roster of Registered Professionals. The date and venue for the oath taking ceremony of the new successful examinees in the said examination will be announced later by the PRC.


Roll of Successful Examinees in the C. P. A. LICENSURE EXAMINATION Held on MAY 13, 2012 & FF. DAYS
Released on MAY 22, 2012
Seq. No. N a m e

1 ABACA, MARIA FRANCIA SANCHEZ
2 ABAD, JUAN CARLO ANZALDO
3 ABAD, MARIA MONIEL PAMA
4 ABALOS, JERICO PETILLA
5 ABANIEL, CHIZON MARK DOUGLAS SOLIJON
6 ABANTO, KING FAHDE LIM
7 ABARCA, ZACH VALONES
8 ABARQUEZ, JESELITO ALCALA
9 ABDON, JAY-AR PANTUA
10 ABDUL, AIZA BALIAG
11 ABELLANA, CLAIRE ANN DIZON
12 ABLING, AIZEL CATAPANG
13 ABNE, ROSEVILLA TIQUEL
14 ABONG, GENO BILL PAYOD
15 ABRATIQUE, MILDRED VICEDO
16 ABREGANA, EDGARDO JR BAAY
17 ABREGUNDA, FLORINIE FERMIN
18 ABSALON, MARIA TERESA CASTILLEJOS
19 ABSIN, KATHLEEN HARE
20 ABUEVA, NILO SUMAMPONG
21 ABUYOT, KRISTINE SARINO
22 ACADEMIA, JESREL ZONIO
23 ACANG, RUSHELL LLACER
24 ACASO, KRISTINE LAPONG
25 ACERA, ALLAN FRANCIS SANCHEZ
26 ACERET, HANEL JOYCE OANDASAN
27 ACESOR, JOVYLYN ARENAS
28 ACOFO, OPHELIA FANA-ANG
29 ACOSA, MARK JIM AGUIRRE
30 ACOSIDO, JON EDGAR JUAN
31 ACOSTA, GEM IMEE QUERUBIN
32 ACOSTA, JULIEFER IMBORNAL
33 ACOYMO, ROGEVIEVE VILLACASTIN
34 ACUIN, JUDITH ABEJAR
35 ADA, ARCHER DATARO
36 ADARNE, JESECA ESTRADA
37 ADJIJIL, JON ALPHONZ BOMBAES
38 ADOFINA, ALMIRA REALEZA
39 ADOLFO, JENNIBETH MELGAR
40 ADORNA, ROXANNE CONIZA
41 ADRIAS, REGINE SICAT
42 AGDAN, RUTH MICAH PERENAL
43 AGNAS, GRETCHEN MORENO
44 AGUHOB, RENZ PINEDA
45 AGUILA, MA ANDREA ANTONIO
46 AGUILAR, SHARON BAZAR
47 AGUINALDO, JAYCE JETSIE GACELO
48 AGUSTIN, DALLY ANN TADEO
49 AGUSTIN, ROSEMARIE HILARIO
50 ALAMPAY, WILFEM YBARLEY

51 ALAPAG, DOMINGO CERO
52 ALAPAR, RIZZA MEI POBLETE
53 ALARCON, JESTONI LUNA
54 ALAVA, GLYNN GAYAS
55 ALBA, KIMBERLY ANN VILLAMAYOR
56 ALBANO, MATHEW NIKKOLAS OLAYON
57 ALBARICO, NOEL JR CARREON
58 ALBELAR, JERO JARDENIL
59 ALBIS, TEFFANY SOLARES
60 ALBORIA, DOUGLAS INDINO
61 ALBUNIAN, GRACE MENOR
62 ALBURAN, RONNACEL GODINEZ
63 ALCACHUPAS, CHARISSA BUTON
64 ALCANTARA, CHARMAIN VILLAFLORES


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