Notice to Study — No. CPALE–2026–0912

The subject you keep avoiding is the one you'll retake. Start there.

A curriculum, not a content dump: lessons in order, quizzes that catch what didn't stick, and mock exams timed like test day — across all six CPALE subjects.

7 days free · cancel anytime · one subject or all six.

Admit One · Not Started

Taxation · Depreciation

Straight-Line Depreciation Method
Declining-Balance Method Election
Sum-of-the-Years-Digit Method
What's Covered

All six CPALE subjects, sequenced the same way

Every lesson is written and reviewed by a licensed CPA before it ships — not scraped from old exam guides.

How It Works

Three checkpoints, matched to how the exam actually tests you

01

Lesson → Quiz

Read a focused lesson, then flip open a quick quiz right on top of it. Miss a question and it points you back to the exact paragraph — no auto-navigation, no guessing.

02

Subtopic Review

Finish every lesson in a subtopic, like Depreciation, and a review set unlocks with hints toward the specific lesson you should revisit on a miss.

03

Mini Mock Exam

Clear a whole subject, like AUD, and sit a timed mock — no hints, just like test day. Turn the clock off if you'd rather run it untimed.

About This App

CPA-created content, start to finish

Cram CPA Review is a study platform built for one exam: the Philippine CPA Licensure Examination (CPALE). Instead of a pile of PDFs and recycled reviewer notes, it organizes every competency across FAR, AFAR, TAX, MS, AUD and RFBT into a fixed sequence — each lesson gated behind the last, the way a real course would run it.

  • Lessons flow straight into quizzes, quizzes roll up into subtopic reviews that point back to whatever you missed, and a finished topic unlocks a timed mini mock — the same lesson → quiz → review → mock progression tested by the exam itself.
  • A full-length mock exam is available whenever you're ready, timed and either continuous or spread across a few days — whichever mirrors your test date better.
  • Every lesson, quiz and glossary entry is written and verified by a licensed CPA — not scraped from old exam guides or generated on the cheap.
6CPALE subjects
60+Subtopics
310Glossary terms
15hrAvg. weekly study logged
From the Blog

Study strategy, out in the open

Standard breakdowns, exam-format updates and candidate write-ups — free to read, no account needed.

Start a 7-day free trial and save your progress.

Track lessons, reviews, and mock exam scores across all six CPALE subjects — synced every time you log back in.

Your Curriculum

Study Roadmap

Topics unlock subtopics. Subtopics unlock reviews. A full topic unlocks its mock exam.

Strengthen A Weak Spot

Regulatory Framework for Business Transactions (RFBT)

0 of 9 lessons complete — your least-started subject, and a high-yield one on exam day.

Auditing (AUD) Complete

Professional Ethics · Audit Planning · Internal Controls · Audit Reports

15 / 15 lessons
Professional Ethics 6/6
The Code: Purpose, Adoption & StructureLesson
Part 1: Fundamental PrinciplesLesson
Part 1: Conceptual Framework & ThreatsLesson
Part 2: Accountants in BusinessLesson
Part 3: Accountants in Public PracticeLesson
Part 4: Independence StandardsLesson
Audit Planning & Risk Assessment 3/3
Materiality & Audit RiskLesson
Engagement Letters & PlanningLesson
Analytical ProceduresLesson
Internal Controls 3/3
The COSO FrameworkLesson
Tests of ControlsLesson
IT General ControlsLesson
Audit Reports & Opinions 3/3
Unmodified vs. Modified OpinionsLesson
Going Concern ReportingLesson
Emphasis-of-Matter ParagraphsLesson
Unlocked
AUD Mini Mock Exam — last score 88%All subtopics complete. Timed by default; you can turn the timer off below.

Financial Accounting & Reporting (FAR) In Progress

Revenue Recognition · Leases · Consolidations

4 / 9 lessons
Revenue Recognition (PFRS 15) 3/3
The Five-Step ModelLesson
Variable ConsiderationLesson
Contract CostsLesson
Leases (PFRS 16) 1/3
Lease ClassificationLesson
Right-of-Use AssetsLesson
Sale-Leaseback TransactionsLesson
Consolidations 0/3
Control Under PFRS 10Lesson
Intercompany EliminationsLesson
Noncontrolling InterestLesson
Locked
FAR Mini Mock ExamComplete all 3 subtopics to unlock.

Taxation (TAX) In Progress

Depreciation · Individual Income Tax · Entity Taxation

7 / 9 lessons
Depreciation 2/3
Sum-of-the-Years-Digit MethodLesson
Locked
Depreciation ReviewFinish "Declining-Balance Method Election" and "Sum-of-the-Years-Digit Method" to unlock.
Individual Income Tax 3/3
Graduated Rates & the 8% Optional RateLesson
Allowable Deductions — OSD vs. ItemizedLesson
Capital Gains Tax on Shares & Real PropertyLesson
Unlocked
Individual Income Tax ReviewAll lessons complete — take the review. Missed questions include a hint toward which lesson to revisit.
Entity Taxation 0/3
General Professional PartnershipsLesson
MSME Corporate Income Tax (CREATE Act)Lesson
Regular Corporate Income Tax & DividendsLesson
Locked
TAX Mini Mock ExamComplete all 3 subtopics to unlock.

Advanced Financial Accounting & Reporting (AFAR) Not Started

Business Combinations · Partnership Accounting · Foreign Currency

0 / 9 lessons
Business Combinations (PFRS 3) 0/3
Acquisition Method BasicsLesson
Goodwill & Bargain PurchaseLesson
Contingent ConsiderationLesson
Partnership Accounting 0/3
Formation & Initial InvestmentLesson
Profit & Loss DistributionLesson
Dissolution & LiquidationLesson
Foreign Currency & Translation 0/3
Foreign Currency Transactions (PAS 21)Lesson
Translation of Foreign OperationsLesson
Hedge Accounting BasicsLesson

Management Services (MS) Not Started

CVP Analysis · Standard Costing · Capital Budgeting

0 / 9 lessons
Cost-Volume-Profit Analysis 0/3
Break-Even Point & Contribution MarginLesson
Margin of SafetyLesson
Operating LeverageLesson
Budgeting & Standard Costing 0/3
Master Budget ComponentsLesson
Variance AnalysisLesson
Flexible BudgetsLesson
Capital Budgeting 0/3
Payback Period & ARRLesson
Net Present ValueLesson
Internal Rate of ReturnLesson

Regulatory Framework for Business Transactions (RFBT) Not Started

Obligations & Contracts · Corporation Law · Negotiable Instruments Law

0 / 9 lessons
Obligations & Contracts 0/3
Essential Requisites of ContractsLesson
Chattel Mortgage & the PPSALesson
Agency RelationshipsLesson
Corporation Law 0/3
Doctrine of Separate PersonalityLesson
Board of Directors & Corporate OfficersLesson
Stock vs. Non-Stock CorporationsLesson
Negotiable Instruments Law 0/3
Requisites of NegotiabilityLesson
Holder in Due CourseLesson
The Bouncing Checks Law (BP 22)Lesson
Taxation (TAX) › Depreciation › Lesson

 

Ready to check what stuck? The quiz opens right on top of this lesson — close it any time to keep reading.

Admission Ticket · Section AUD

AUD Mini Mock Exam

Time left 20:00
A–D answer ←→ move F flag B board
0 ans 0 flag
Timed Practice

Mock Exam

Subject mini mocks live on the Roadmap and unlock once you finish a subject. This hub is the full simulation — timed by default, spanning all six subjects, either in one sitting or spread across 3 days like the real CPALE.

0Exams Taken
0%Average Score
0Questions Answered

Quick Start

Build Your Own Mock Exam

Exam History

Your last 8 completed mock exams, most recent first.

Reference

Index & Glossary

Every term shown on the roadmap, searchable and filterable by exam subject.

RFBT Latin Terms
Straight-Line Depreciation
TAX
The default depreciation method under NIRC Sec. 34(F) — (cost less salvage value) spread evenly across the asset's useful life, with no BIR approval required.
8% Optional Income Tax Rate
TAX
A flat 8% rate on gross sales/receipts in excess of ₱250,000, available to self-employed individuals and professionals in lieu of the graduated rates and percentage tax, under the TRAIN Law.
Optional Standard Deduction (OSD)
TAX
A deduction equal to 40% of gross sales/receipts (individuals) or gross income (corporations), claimed in lieu of itemizing actual business expenses.
PFRS 15
FAR
The revenue recognition standard built on a five-step model: identify the contract, identify performance obligations, determine the price, allocate it, and recognize revenue as obligations are satisfied.
PFRS 16
FAR
The leases standard requiring lessees to recognize a right-of-use asset and lease liability on the balance sheet for most leases longer than 12 months.
Goodwill Impairment
FAR
A write-down recognized under PAS 36 when a cash-generating unit's carrying value exceeds its recoverable amount, reducing goodwill on the balance sheet.
Equity Method
FAR
An accounting method used when an investor has significant influence (typically 20–50% ownership) under PAS 28, recording its share of the investee's income and dividends against the investment balance.
Materiality
AUD
The threshold at which a misstatement, individually or in aggregate, could reasonably influence the decisions of a financial statement user.
COSO Framework
AUD
A widely used internal control framework built on five components: control environment, risk assessment, control activities, information & communication, and monitoring.
Going Concern
AUD
An assumption that an entity will continue operating for at least 12 months; substantial doubt about it must be evaluated and, if present, disclosed.
Audit Risk
AUD
The risk that an auditor expresses an inappropriate opinion when the financial statements are materially misstated — a function of inherent, control, and detection risk.
Code of Ethics for CPAs
RFBT
The IFAC-aligned ethical framework adopted by the Board of Accountancy, built around integrity, objectivity, independence, and due care in professional engagements.
Doctrine of Separate Personality
RFBT
Under the Revised Corporation Code, a corporation's juridical personality is distinct from its stockholders, who are generally not personally liable for corporate debts.
Negotiable Instruments Law
RFBT
Act No. 2031, governing the requisites of negotiability, indorsement, and the rights of a holder in due course for instruments such as promissory notes and checks.
Capital Gains Tax (CGT)
TAX
A final tax of 6% on the sale of real property classified as a capital asset (based on gross selling price or fair market value, whichever is higher), or 15% on the net capital gain from the sale of shares of stock not traded through the local stock exchange.
Business Combination (PFRS 3)
AFAR
A transaction where an acquirer obtains control of one or more businesses, accounted for under the acquisition method with identifiable assets and liabilities measured at fair value.
Contribution Margin
MS
Sales less variable costs — the amount available to cover fixed costs and contribute to profit, central to cost-volume-profit (CVP) analysis.
No terms match your search. Try a different keyword or filter.
Library

Handouts

The printed chapter packages behind the curriculum — the same text the lessons are built from, formatted for reading away from the screen — each with its chapter’s Concept Notes, plus each subject’s diagrams and glossary. Handouts are paid for apart from the plans: the one-time Handout Library opens them all, and each plan includes a few chapters in the subjects it covers.

No handouts match your search. Try a different keyword or subject.
From the Team

Study Blog

Study strategy, standard breakdowns, and exam-format updates.

Stay on Schedule

Study Planner

This is your plan, not an auto-generated one — add sessions for the days you actually have, and edit or delete anything whenever your week changes.

Days Until CPALE — AFAR Focus 44 Testing appointment: October 24, 2026

September 2026

Your Study Plan

Sorted by date and start time. Edit or remove anything below.

Study Plan History

Sessions you've checked off, most recent first.

Your Stats

Progress Tracker

Exam Readiness

Blueprint coverage multiplied by how accurately you've been answering lately, weighted toward recent work so an old score stops counting for much. Deliberately not a predicted score — it gives no credit at all for material you haven't covered.

—Covered

Length = lessons covered. Colour = recent accuracy: 80%+ 60–79% under 60% no questions yet

Study Activity

Each square is a day, shaded by questions answered against your daily target. Lessons read without any questions show as the lightest shade.

Less More

    Study Analytics

    Accuracy across every quiz, review and mock exam you've taken — so you know exactly what's worth studying again.

    —Overall Accuracy
    0Questions Answered
    0Reviews Taken
    0Mock Exams Taken
    —Accuracy

    Accuracy by Question Type

    How lesson quizzes, subtopic reviews and mock exams compare — a big gap usually means one format is exposing gaps the others aren't.

    Needs Review

    Ranked by urgency, not by score: accuracy counts for most of it, but recent answers count for more than old ones, so a subtopic you have not touched in months climbs the list on its own. Up to two not-yet-studied subtopics head the list; more than that and they would fill it on a fresh roadmap.

    Full Breakdown by Subtopic

    Every subtopic you've touched, grouped by section, with quiz and review accuracy plus retry counts.

    Quick Recall

    Flashcards

    Pick a deck, flip to check yourself, and mark each card known or unknown — marking builds a spaced-repetition schedule across every deck you study.

    0Due For Review
    0Cards Tracked
    0%Retention Rate
    0Total Reviews

    How Spaced Repetition Works Here

    1
    Mark each card Known or Unknown.Every flip-and-mark is logged against that exact term, in every deck.
    2
    Known cards move to a longer box.1 → 3 → 7 → 16 → 35 days between reviews. Unknown resets a card straight back to Box 1.
    3
    "Due For Review" counts what needs another look today.Across every deck you've studied — so nothing quietly falls out of rotation.
    Term

    Straight-Line Depreciation

    ClickTap to reveal definition
    Definition

    The default depreciation method under NIRC Sec. 34(F) — (cost less salvage value) spread evenly across the asset's useful life, with no BIR approval required.

    ClickTap to flip back
    Card 1 of 5
    Known: 0 Unknown: 0

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    Policy

    Refund & Cancellation Policy

    Version 1.0 · 18 September 2026 · Draft, pending legal review

    The short version. You can cancel at any time, and we refund any charge in full if you ask within 7 days of it being made — no reason needed. Your free trial charges you nothing, and we email you before it ends. If your exam plans change you can pause instead of cancelling. If something went wrong on our side — a double charge, a payment that never unlocked your account — we refund it whether or not the 7 days have passed.

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    Refunds we approve without asking why

    Situation Window What you get
    You changed your mind about any charge Within 7 days of that charge Full refund
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    CRAM CPA REVIEW

    A curriculum, not a content dump — sequenced lessons, quizzes, reviews and timed mocks across all six CPALE subjects. Content written and reviewed by a licensed CPA.

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    Cram CPA Review — a study platform mockup. Not affiliated with the Professional Regulation Commission (PRC) or the Board of Accountancy (BOA). Notice No. CPALE–2026–0912