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CTT| CPA OCTOBER 2026 | BATCH 100 💚

Joined June 2026
Photo by Ratio CPA (@_amratio)Photo by Ratio CPA (@_amratio)Photo by Ratio CPA (@_amratio)Photo by Ratio CPA (@_amratio)Photo by Ratio CPA (@_amratio)Photo by Ratio CPA (@_amratio)Photo by Ratio CPA (@_amratio)Photo by Ratio CPA (@_amratio)Photo by Ratio CPA (@_amratio)
CPA NA AKO HUHUHUHU
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Ratio CPA retweeted
Congratulations to our October 2026 CPALE topnotchers! 💚🎉 Your hard work and perseverance have brought you to this remarkable milestone. The CPAR family celebrates with you! Tag a topnotcher and share your congratulations. #CPAR #CPALE2026
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Ratio CPA retweeted
aespa “KISS N TELL” MV (Final Chrous)
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Ratio CPA retweeted
Happy Birthday, Sir Christian Valix! 💚💛 Thank you for sharing your knowledge and encouragement with aspiring CPAs. Wishing you good health, joy, and a wonderful year ahead! 🎉 Join us in greeting Sir Christian! #HappyBirthdaySirChristian #CPARFamily #CPAR
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Work na ulit bukas 🥹 deadline nanaman bubungad saakin 😭
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May karamay din 🥹😭
hirap na hirap ako sa FAR at AFAR. sana kayanin.
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Ratio CPA retweeted
YOU WILL PASS THAT EXAM. YOU WILL PASS THAT EXAM. YOU WILL PASS THAT EXAM. YOU WILL PASS THAT EXAM. YOU WILL PASS THAT EXAM. YOU WILL PASS THAT EXAM. YOU WILL PASS THAT EXAM. YOU WILL PASS THAT EXAM.
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Grabe naman yung kaba na to 😭
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Ako lang ba d na maka pag recall 😭
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Ratio CPA retweeted
No idea how to recall sa FAR kaya ite-take note ko nalang mga lagi kong mali/gray areas per topic [A Thread]
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HAHAHAHAHAHAHAH
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Walang lemon law sayang profile pic ko 😭
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Ahhh ganon pala ang alien
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To the families and friends of CPALE examinees: Tonight, instead of asking, “Ilang items ang sure mo?” try asking, “San mo gusto kumain?” or "Ano gusto mong kainin?" Sometimes, the best support is not another question, but rather, a little kindness. BE THE CALM THEY NEED TONIGHT.
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Ang importante hndi lang ako yung nahirapan 🫣😁
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Bawi nlang tulog mamaya pag uwi 😭 tapos d ulit maka tulog 🥺
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Ratio CPA retweeted
CPALE weekend is almost here! 💚💛 Batch 100, trust your prep, take a deep breath, and show the board what you know. You’ve got this! ✨ Tag your board-taker friend and send them luck! 🍀 #CPAR #Batch100 #CPALE2026 #GoodLuck
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Ratio CPA retweeted
CPALE week is here! Sending our examinees a little Fantastic FAR energy and all the luck in the world. 💙✨ Take a deep breath, trust the work you’ve put in, and show them what you know. You’ve got this! Share for luck!!! #FantasticFAR #CPALE2026 #CPAR
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Ratio CPA retweeted
Proportionate - Partial - % of FVINA Fair Value - Full - FV of NCI FV not given - deduct control premium in getting NCI Do not deduct in getting goodwill SME - Proportionate method only, Goodwill amortized (Useful life but not exceeding 10 years)
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