1/31/2016

RESOLUTIONNO.2752015PROVIDESTOSFORNEWCPAEXAMSUBJECTSPRCBoardofAccountancy

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RESOLUTION NO. 275-2015 PROVIDES TOS FOR NEW CPA EXAM

SUBJECTS
The details of the Table of Specifications (TOS) for the six new subjects of the CPA Licensure Examination are now available in BoA Resolution No. 275-2015. This will
define the coverage for the CPA examinations starting for those which will be offered on May 2016. The examination is scheduled on May 11, 12, 15 and 16 this year.
The examination venues are Manila, Baguio, Cagayan do Oro, Cebu, Davao, Iloilo and Legaspi. The deadline for registration for the examination is on April 18, 2016.

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Page1of2
TABLEOF
SPECIFICATIONS
TAXATION

TopicsandOutcomesWeight
Theexamineesmust
beableto:
1.0PRINCIPLESOFTAXATION1071141
1.1Describethenature,scope,classification,and
1.2Identifytheprinciplesof
essentialcharacteristics
1.3Discussthelimitationsonthe
soundtaxsystem
1.4Differentiatetaxevasionvs.
poweroftaxation
1.5Determinethe
taxavoidance
1.6Explaindouble
situs/placeoftaxation
1.7Discussthelegislation
taxation
1.8Applytheimpactoftaxesin
oftaxlaws
1.9Evaluateethicaltaxcompliance
nationbuilding
1.10DescribetheorganizationoftheBureauofInternal
andadministration
Customs,LocalGovernmentTaxCollectingUnits,
Revenue,Bureauof
PhilippineEconomic
BoardofInvestments,
2.0TAXREMEDIES12.591251
ZoneAuthority
2.1Evaluatetheremediesof
2.2Applytheremediesof
thegovernment
2.3Explaintheexpandedjurisdictionofthe
thetaxpayer
3.0INCOMETAXATION2014227111
CourtofTaxAppeals
3.1Identifythetaxpayer
3.2Computegross
andtaxbase
3.3Analyzethedeductionsfrom
income
3.4Determine
grossincome
3.5Applythe
accountingperiods
3.6Applytaxreturnpreparationandfiling
accountingmethods
3.7Analyzewithholdingtaxes(atsource,expandedor
andtaxpayments
finalwithholdingtaxesandwithholdingtaxon
creditablewithholdingtax,
3.8Determinecompliance
governmentpayments)
requirements

QualificationDescriptors
NoofKnowledge,Skills,
(L6andL7)
Application Degreeof
(In
Values(KSV) (30%)
(50%)
Independence
(20%)
Percent)ItemsRememberingUnderstandingApplicationAnalyzing
EvaluatingCreating

Page2of2
4.0TRANSFERTAXES1510
4.1Describe,analyzeand
4.2Describe,analyzeand
computeestatetax
5.0VALUEADDEDTAX(VATANDPERCENTAGETAX)17.512
computedonorstax
5.1Describe,analyzeandcompute
5.2Describe,analyzeandcompute
valueaddedtax
6.0TAXATIONUNDERTHELOCAL
percentagetax
5
6.1Describeandapplythescopeanddifferenttypesof
GOVERNMENTCODE*
propertytax,local
localtaxes(limitedtoReal
6.2Identifythetaxbase
businesstax)
6.3Determinethevenueandtimeof
andtaxrates
6.4Determinethevenueand
filingoftaxreturns
7.0PREFERENTIALTAXATION*10
timeofpayment
7.1Describe,analyzeandapplythe
7.2Describe,analyzeandapplytheMagna
SeniorCitizensLaw
7.3Describe,analyzeandapplySpecial
CartaforDisabledPersons
7.4Describe,analyzeandapplytheOmnibus
EconomicZoneAct
Executive
InvestmentsCode(Book1of
7.5Describe,analyzeandapplytheBarangayMicro
Order226)
BusinessEnterprises(BMBEs)
Act
7.6Describe,analyzeandapplytheDouble
8.0TARIFFSAND
TaxationAgreements(DTA)
5
8.1Describethefunctionsofthe
CUSTOMSCODE
8.2Describethefunctionsofthe
BureauofCustoms
8.3Explain,applyandevaluatethenatureof
TariffCommission
8.4Determinethebasisof
tariffandcustomsduties
8.5Identifythedocumentsrequiredfor
assessmentofduty
8.6Identifythedocumentsrequired
importationofgoods
9.0EFFECTIVECOMMUNICATIONTO
forexportofgoods
5
STAKEHOLDERS
TOTAL10070213514
*tobeeffectiveOctober2017
boardexamination

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TABLEOF
SPECIFICATIONS
REGULATORYFRAMEWORKFORBUSINESS
TRANSACTIONS
(May
2016)
TopicsandOutcomesWeight(in
Theexamineesmust
1.0LAWONBUSINESS
beableto:
TRANSACTION
1.1OBLIGATIONS15%154821
1.1.1Describethesourcesofobligations
1.1.2Enumerateandexplainthedefferent
andtheirconcepts
kindsofobligations
1.1.3Identifythespecificcircumstancesaffecting
1.1.4Explainthedutiesofobligorinobligation
obligationsingeneral
todoornottodo
1.1.5EnumerateandexplaintheGROUNDSforthe
extinguishmentofobligations
1.2CONTRACTS15%155721
1.2.1Explaintheconceptsand
classification
1.2.1Decribetheelements
1.2.3Differentiatefreedomfromcontract
andstages
1.2.4Identifythepersons
andlimitation
bound
1.2.5Explainconsentandits
1.2.6Describetheobjectandcause
requisites
ofcontracts
1.2.7Enumerateandexplainthe
1.2.8Explaintheformalitiesof
considerationofcontracts
contracts
1.2.9Explainreformationand
1.2.10Identify,explainanddifferentiate
interpretationofcontracts
1.3SALES10%10352
defectivecontracts

QualificationDescriptors
No.
(L6andL7)
Application
Percent)DegreeofIndependence(20%)
of
Items Knowledge,Skills,
(50%)
Values(KSV)(30%)
RememberingUnderstandingApplicationAnalyzing
EvaluatingCreating

1.3.1Explainthenature,formsand
requisites
1.3.2Distinguishearnestmoneyfrom
optionmoney
1.3.3Explaintherights/obligationsofd
1.3.4Describewarrantiesinrelationto
vendorandvendee
1.3.5Explaininstallmentsales,rightsand
consumerlaws
remediesofparties
2.0LAWONCREDIT
2.1PLEDGE,REALMORTGAGEANDCHATTELMORTAGE6%6231
TRANSACTIONS
2.1.1Explainthenature
requisites
2.12Decribetherequirementstobindtheparties
andthirdpersons

Page2of6
2.1.3Identifytheobligationsandrightsof
pledgorandpledgee
2.1.4Identifytheobligationsandrightsofmortgagor
ofpactumcommissorium)
andmortgagee(effect
2.1.5Decribethemodesof
exisitinguishment
3.0NEGOTIABLEINSTRUMENTS9%
3.1Describethenegotiablityof
instuments
3.2Explainabnormalnegotiable
4.0LAWONBUSINESS
instuments
ASSOCIATIONS
4.1PARTNERSHIP15%15
4.1.1Distingiushthenaturefrom
4.1.2Decribetheelements
corporation
andkinds
4.1.3Explaintheformalities
4.1.4Identifytherulesof
required
4.1.5Explainthedistributionof
management
4.1.6Explainthesharingoflosses
profitsandlosses
andliabilities
4.1.7Decribedthemodesandretirement
4.1.8Identifylimited
requirements
4.2CORPORATIONS30%30
partnership
4.2.1Describethenatureandclasses
4.2.2Decribetheincorpotationandorganizationof
ofcorporation
4.2.3Enumeratethepowersofa
PrivateCorporation
4.2.4IdentifytheBoardof
corporation
Directors/CorporateOfficers
4.2.5Distinguishtheclasses
4.26Describethepowers,duties,rightsand
ofstocks
obligationsofstockholders
4.2.7Distinguishmajorityand
minoritycontrol
4.2.8DecribetheBy
4.29Explainthe
Laws
4.2.10Explaincorporate
meetings
4.2.11Decribenonstock
reorganization
corporation
4.2.12Explainthemodesofdissolution
4.2.13Identifyforeign
andliquidition
4.2.14Describethekindsandavailabilityof
corporations
corporatebooks

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Page1of6
TABLEOF
FINANCIALACCOUNTINGAND
SPECIFICATIONS
REPORTING
QualificationsDescriptors
WeightNo.
Knowledge,Skills,
Application
(L6andL7)
Topics/Outcomes
(KSV)
(50%)Degreeof
of
items Values
RememberingUnderstandingApplicationAnalyzingEvaluatingCreating
(30%)
Independence(20%)
Theexamineesmust
beableto:
DevelopmentofFinancialReportingFrameworkand
1.0 RegulationoftheAccountancyProfession2.86%22
StandardSettingBodies,
1.1Identifythefunctionsofthe
IASBortheFRSC
2.0AccountingProcess2.86%211
2.1Adjusting
Entries
2.1.1Applyaccrualbasisforadjustingentries
2.2Accounting
(accrualordeferral)
Cycle
2.2.1Illustratethe
3,0PresentationofFinancialStatements14.29%10451
accountingcycle
3.1.Conceptual
Framework
3.1.1Describethebasicobjectiveof
3.1.2Interpretthequalitativecharacteristics
financialstatements
3.1.3Defineanddistinguishtheelementsof
offinancialinformation.
financialstatements.
3.1.4Distinguishfinancialcapitalfrom
3.2.PresentationofFinancial
physicalcapital
Statements
3.2.1Describeanyofthegeneralfeaturesof
3.2.2Computecurrentandnon
financialstatements(TOA)
currentassets
3.3.3Computecurrentliabilitiesand
3.3.4Computeprofitfrom
noncurrentliabilities
continuingoperations.
3.3.5Computerevenues,expenses,orprofitorloss
3.3.6Computecashflowsfromoperating,
fromdiscontinuedoperations
investingorfinancingactivities

Page2of6
3.3.7Distinguishadjusting
adjustingeventsafter
eventsfromnon
thereporting
period
4.0.FinancialAssets14.2
4.1CashandCash
Equivalent
4.1.1Describethenatureandmeasurementof
4.1.2Reconcilebankbalanceand
cashandcashequivalents
bookbalanceofcash
4.2.LoansandReceivables(Financial
4.2.1Describethenatureandclassificationonthe
AssetsatamortizedCost)
financialstatementsof
receivables
4.2.2Measuretrade
term
4.3.InvestmentsinDebtInstrumentsand
receivablesandlong
receivables.
InvestmentsinEquityInstruments
4.3.1Identifythenatureoffinancialassetsincludedin
AssetsatFairValuethrough
theclassificationFinancial
ProfitorLoss
4.3.2Formulateentriesforrecognition,
SecuritiesatFairValuethroughOther
measurementanddisposalofEquity
4.3.3Applythebusinessmodeltestfor
ComprehensiveIncome
FairValuethroughOtherComprehensive
classifyingfinancialassetsat
Income(DebtSecurities)
4.3.4Describethenatureofdebtinvestmentsthat
MaturitySecurities(oldIAS)oratAmortized
areclassifiedasHeldto
Cost(newIFRS)
4.4Investmentsin
Associates
4.4.1Describetheequitymethodofaccountingfor
4.4.2Applytheequitymethodofaccountingfor
investmentinassociate.
4.5BasicDerivatives(excluding
investmentinassociates.
HedgeAccounting)
4.5.1Describethebasic
4.5.2Formulatethebasicentriesforrecognition,
understandingofderivatives.
measurementofderivatives
5.0NonFinancialAssets21.43%15
5.1
Inventories
5.1.1Describethenatureofinventories
5.1.2Computethecostofinventoriesbasedon
usingthedefinitionofIAS2
FIFO,weightedaverage,
specificidentification
method.

8%10

Page3of6
5.1.3Applythelowerofcostandnetrealizable
inventoriesorcostof
valueformeasurementof
goodssold.
5.1.4Useestimatingprocedures(averageretail

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Page1of4

TABLEOFSPECIFICATIONS
AUDITING
QUALIFICATIONDESCRIPTORS
Knowledge,Skills,ValuesApplicationDegreeofIndependence
(30%)(50%)(20%)
TOPICS/OUTCOMESWeightNo.of
Theexamineesmustbeable
to:
1.0AuditingTheory50%35

RememberingUnderstandingApplicationAnalyzingEvaluating
Items Creating

1.11.1.1Identifyanddiscribetheobjectives,
nature,
elementsandtypesofassurance
engagements.
Differentiatebetweenassuranceand
attestation
services
1.1.2Identifyanddescribethenature,
philosophy,and
objectivesofauditanddifferentiateamong
types
ofauditand
auditors
1.21.2.1Describetheauditprocess.Identifyand
explain
theproceduresthatcomprisepre
engagement,
auditplanning,supervisionand
1.2.2Performanalyticalprocedures,calculate
review.
materiality
andassessauditrisks

5221

1.31.3.1Identifyindustry,regulatoryandother
external factors,includingtheapplicablefinancial
reporting
framework,affectingthebusinessentity
audit
under
1.3.2Identifyanddescribethebasic
conceptsand
elementsofinternalcontrolandassess
evaluatecontrolrisks
and

5221

5221

Page2of4

1.3.3Identifyandevaluaterisksof
material
misstatementsduetofraudanderrors

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1.4Explainthenatureandsignificanceof
evidence
audit anddescribethedifferentauditproceduresand
techniquesingatheringevidential
matters
1.51.5.1Identifythestepsinpreparinganaudit
discoveryofsubsequentevents,assessmentofgoing
report.
1.5.2Explainthevariousreviewandevaluation
concernassumption..4
proceduresthatareconductedin
preparingthe
finalauditreportsuchasoverallanalytic
review,
identificationofrelatedpartytransactions,

1.61.6.1Identifyanddescribetheelementsofan
audit
report
resultingtoanaudit
opinion
1.6.2Differentiatebetweentheunqualifiedand
modified
auditor's
report
1.6.3Identifymattersthatinfluencetheauditors
opinion
inamodifiedauditors
report
1.71.7.1Describetheapproachinauditinga
Computerized
InformationSystems(CIS)
environment.
1.7.2Identifyandassessinternalcontrolina
CIS environment.
1.7.3 Describecomputerassistedaudit
techniques
8Describeotherassuranceand
assurance
1.
non suchasspecialpurposeauditengagements,
services
auditofa
componentoffinancialstatements,reportson

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Page1of3
TABLEOF
SPECIFICATIONS
MANAGEMENTADVISORY
SERVICES
QUALIFICATION
KNOWLEDGE,SKILLS,
DESCRIPTORS
APPLICATION DEGREEOF
VALUES (30%)
(50%)
INDEPENDENCE
(20%)

TOPICS/OUTCOMESWeight
Theexamineesmustbe
1.0ManagementAccounting50.00%352620610
ableto:
1.1Describetheobjectives,roleandscopeof
accountinganddifferentiateitfromfinancialaccounting11
management
1.2Managementaccountingconcepts&
and
techniquesforplanning
1.2.1Identifyanddifferentiatethedifferenttypes
control
indirectfixed,variableinventoriable,period
ofcosts(e.g.,direct,
cost)andcostaccumulationmethods(e.g.,job
opportunitycost,sunk
ABCcosting),andtheircharacteristicsand
order,process,and
usefulnessincostplanningandfinancialand
behaviordeterminetheir
managementreporting
1.2.2Analyzetherelationshipofcosts,volume
breakevenpointsandtargetprofit(CVPAnalysis)321
andsalestocalculate
1.2.3Applytheconceptofstandardcostingand
planningandcontrol431
varianceanalysisin
1.2.4Differentiatevariablecostingandabsorption
theireffectsonthefinancialperformanceand
costing,analyze
anduseitforprofit
conditionofthefirm
1.2.5Prepareamasterbudgetbyanalyzingthe
planning
andcostsanduseittocalculateandprepare
behaviorofrevenues
supportingbudgets(e.g.,production,inventory
differenttypesof
expenses,cashbudget)forplanningand
levels,operating
1.2.6ApplytheconceptofActivitybasedcosting
controlpurposes
(ABC)andactivitybasedmanagement(ABM)
1.2.7Utilizetheconceptofdifferentstrategiccost
forplanningandcontrolpurposes
planningandcontrol
managementsfor
1.3Managementaccountingconcepts&
purposes
performance
techniquesfor
measurement

No.
RememberingUnderstandingApplicationAnalyzingEvaluating
of
Items Creating

321

22
3111
3111
3111

Page2of3
1.3.1Identifyanddifferentiatethe
responsibility
centers(i.e.,profitcenter,costcenter,investment
differenttypesof
determinetheproperaccountingoftransactions
center)and
Determinetheproperuseoftransferpricingin
affectingeachone.
performanceofbusiness
measuringthe
2Identifyanddifferentiatethefour
balanced
operations
1.3.
scorecardandformulateperformanceindicators
perspectivesofthe
andimprovebusiness
toevaluate,monitor
1.4ManagementAccountingConcepts&
performance
Decision
Techniquesfor
1.4.1Identifyanddifferentiate quantitative
Making
applythemproperlyinmakingsound
thevarious
techniquesand
s
managementdecision
1.4.2Identifyanduseappropriaterelevantcosts
andbusiness
inmakinganalysis
14.3Applythediscountedcashflowmethodand
decision
determiningcashflowsandinmakingbusiness
theIRRmethodin
capital
decisionsconcerning
2.0FinancialManagement40.00%28
expenditures.
2.1Identifyanddescribethenature,objectives
FinancialManagementinmaking
andscopeof
2.2Analyzeandusefinancialdataderivedfrom
businessdecisions
inevaluatingtheperformanceofthemanagement
financialstatements
business
andmake
2.3
Applydifferentworkingcapital(cash,
decisions
other
termresources)managementmethods
receivables,inventoryand
making
termbusiness
short andtechniquesin
2.4
Utilizevariouscapitalandinvestment
short
decisions
techniquesandthetimevalueconceptof
managementand

business
moneyinmakinglong
term
2.5Differentiatethedifferenttypesand
decisions
measurementofrisksandapplytheir
2.6Identifyandapplybasicconceptsandtoolsof
relationshipswiththerateofreturns
management termfinancing
capitalstructure
3.0ManagementConsultancy4.29%
forlong
decision
3.1Describethenature,objectivesandscopeof
consultancypracticebyCertifiedPublic
management
Accounting(CPAs)
3.2PrepareaProjectFeasibilityStudyproperly
utilizingessential
bydeterminingand
components

415

1
4

5
6

1
1

2
1

5
5
3
1

1
1

1
0

1
1

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Page1of5
TABLEOF
SPECIFICATIONS
ADVANCEDFINANCIALACCOUNTINGAND
REPORTING
QUALIFICATION
KNOWLEDGE, DESCRIPTORS
DEGREEOF
APPLICATION
(30%)
(50%)
(20%)
SKILLS,VALUES
INDEPENDENCE

No.
of RememberingUnderstandingApplicationAnalyzing
Items EvaluatingCreating

OUTCOMES/TOPICSWeight
Theexamineesmustbeable
1.0PartnershipAccounting14.29%1012511
to:
1.11.1NatureScopeand
1.1.1Describethenaturescopeandobjectivesofpartnership
Objectives
differentiateitfromsingleproprietorshipand
accountingandconceptually
1.1.2Identifyanddescribetheconcepts,principles,rules,
corporationaccounting
practicesandprocedures
applicableinpartnership
1.2Formationof
accounting
1.2.1Determine,compute,andaccounttheinitialcapital
Partnership
contributionofthepartnersinthe
partnership
1.3Operations,Dissolutions,and/orChangesinOwnershipof
1.3.1Determine,computeaccountandallocatethechangesinthe
InterestofthePartners,
partnersasaresultoftheoperationsand/orchangesinthe
capitalbalancesofthe
compositionofthe
partners.
1.4Liquidationof
1.4.1Computeamountofsettlementtothepartnersafterliquidating
Partnership
lumpsumliquidationor(b)
thepartnershipunder(a)
2.0CorporateLiquidation5.71%4121
installmentliquidation
2.1Determinetheorderofpriorityoftheclaimantstothecompany
to
assetsofcorporationsubject
2.2PreparetheStatementofAffairs,StatementofDeficiencyand
liquidation
StatementofRealizationand
Liquidation
3.0JointArrangements(PFRS11)5.71%4121
3.1Joint
Operations

Page2of5
3.1.1Describethenatureandscopeof
3.1.2DifferentiatefromJointVentureand
jointoperations
3.1.3Applythestandards,principlesandmethodsin
BusinessCombinations
accountingforjointoperations
transactions
3.2Joint
3.2.1Describethenatureandscope
Venture
3.2.2DifferentiateitfromJointOperationsand
ofjointventures
3.2.3Applythestandards,principlesandmethodsin
BusinessCombinations
accountingforjointventure
transactions
4.0Revenue
Recognition
4.1Installment
4.1.1Determinepointof recognitionunder
Sales
4.1.2
Computethegrossprofitrateandaccountfortherealized
revenue
installmentsales,
salesandthedeferredgrossaccountbalanceat
grossprofitforeachyearof
4.1.3DetermineandcomputetheGainorLossof
theendoftheyear.
Repossessiontoberecordedor
recognized
4.2
termConstruction IAS11/
Long
4.2.1Preparejournalentries
Contracts
PFRS15
erevenue,costsand
4.2.2.Ascertaintheproperfinancialstatementpresentation
anddetermin
grossprofit
applyingtheapplicablePFRS
Standards
4.3Franchise
FranchisorspointIAS18/
4.3.1 Determin
erevenue,costsandgrossprofitandapply
Operations
ofview
IFRS15
proceduresinprocessingfranchisefeeandrelated
accountingtechniquesand
4.3.2Preparejournalentriesfor
franchisetransactions.
franchisetransactions.
5.0AccountingforHomeOffice,BranchandAgency
Transactions
5.1Computeandreconcilereciprocalaccountsandprepare
individualandcombinedfinancial
statements
5.2Preparejournalentriesfortransactionsonthebooksofthe
5.3Accountforspecialproceduresinhomeofficeand
HomeOfficeandtheBranch

transferofcashandmerchandiseatcost
branchtransactions(inter
branch
oratbilledprice)
6.05AccountingforBusiness
Combination(PFRS3)6
6.1Describethenaturescopeandcharacteristicsofa
6.2Determinecostofacquisitionof
businesscombination
theacquirer,

14.29%10

5.71%

5.71%

Page3of5
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