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CHAPTER ONE 
RELEVANCE AND ADMISSIBILITY 
-s210 of the CPA provides that no evidence as to any fact, matter or thing should be admissible if 
irrelevant or immaterial and if it can’t conduce to prove or disprove any point or fact at issue in 
criminal proceedings. 
-s2 of CPEA define negatively by saying that “irrelevant evidence is inadmissible” 
-Common law defines the rule in its positive form “All facts relevant to the issue in legal 
proceedings may be proved.” [R v Trupedo] 
-Evi...
- Bundle
- Summary
- • 108 pages •
CHAPTER ONE 
RELEVANCE AND ADMISSIBILITY 
-s210 of the CPA provides that no evidence as to any fact, matter or thing should be admissible if 
irrelevant or immaterial and if it can’t conduce to prove or disprove any point or fact at issue in 
criminal proceedings. 
-s2 of CPEA define negatively by saying that “irrelevant evidence is inadmissible” 
-Common law defines the rule in its positive form “All facts relevant to the issue in legal 
proceedings may be proved.” [R v Trupedo] 
-Evi...

70 page outline I used to pass Regulation section of the CPA exam on the first try. Never did a single multiple choice question while studying, just reviewed this outline
- Book & Bundle
- Summary
- • 71 pages •
70 page outline I used to pass Regulation section of the CPA exam on the first try. Never did a single multiple choice question while studying, just reviewed this outline

65 page outline I created and used to pass Auditing section of the CPA exam on the first try. Never did a single multiple choice question while studying, just reviewed this outline.
- Book & Bundle
- Summary
- • 65 pages •
65 page outline I created and used to pass Auditing section of the CPA exam on the first try. Never did a single multiple choice question while studying, just reviewed this outline.

GET READY FOR CPA EXAM, FULL REVISION QUESTION AND ANSWERS
- Bundle
- Exam (elaborations)
- • 55 pages •
GET READY FOR CPA EXAM, FULL REVISION QUESTION AND ANSWERS

TAXATION FIRST PRE-BOARD EXAM 2021 LATEST COMPLETE EXAM SOLUTION ALL 100% SOLVED EXAM QUESTIONS AND ANSWERS (GRADED A) 
 
 
 
The Professional CPA Review School 
 
FIRST PRE-BOARD EXAMINATION	MAY 2021 BATCH 
TAXATION	JANUARY 27, 2021 
 
INSTRUCTIONS: Select the correct answer for each of the following questions. Mark only one answer for each item by writing a SHADING corresponding to the letter of your choice on the answer sheet. 
 
Numbers 1 to 7 are based on the following transactions entered ...
- Exam (elaborations)
- • 27 pages •
TAXATION FIRST PRE-BOARD EXAM 2021 LATEST COMPLETE EXAM SOLUTION ALL 100% SOLVED EXAM QUESTIONS AND ANSWERS (GRADED A) 
 
 
 
The Professional CPA Review School 
 
FIRST PRE-BOARD EXAMINATION	MAY 2021 BATCH 
TAXATION	JANUARY 27, 2021 
 
INSTRUCTIONS: Select the correct answer for each of the following questions. Mark only one answer for each item by writing a SHADING corresponding to the letter of your choice on the answer sheet. 
 
Numbers 1 to 7 are based on the following transactions entered ...

CPA Final Exam 
 
1.	Which of the following is the list of the basic financial statements? 
A.	Balance sheet, income statement, statement of changes in retained earnings 
B.	Statement of financial position, income statement, and statement of changes in retained earnings 
C.	Balance sheet, statement of financial position, income statement, and statement of changes in retained earnings 
D.	Balance sheet, income statement, and statement of cash flows (Chapter 1, pg. 2) 
 
 
2.	Which of the followin...
- Exam (elaborations)
- • 20 pages •
CPA Final Exam 
 
1.	Which of the following is the list of the basic financial statements? 
A.	Balance sheet, income statement, statement of changes in retained earnings 
B.	Statement of financial position, income statement, and statement of changes in retained earnings 
C.	Balance sheet, statement of financial position, income statement, and statement of changes in retained earnings 
D.	Balance sheet, income statement, and statement of cash flows (Chapter 1, pg. 2) 
 
 
2.	Which of the followin...

Exam (elaborations) TEST BANK BUSINESS LAW BY SORIANO 
BUSINESS LAW 
BY 
SORIANO 
Submitted to: 
Prof. Ardee Dela Cruz 
Submitted by: 
Dancel, Regine May 
Marty, Ira Rhomela 
Flores, Donna 
OBLIGATIONS – DIAGNOSTIC EXERCISES 
TEST 1 – MULTIPLE CHOICE. Select the best answer by writing the letter of your choice. 
1. The following are the requisite of an obligation, except: 
a. Passive subject, debtor or obligor 
b. Active subject, creditor or oblige 
c. Efficient cause 
d. Demand 
2. Obligat...
- Exam (elaborations)
- • 187 pages •
Exam (elaborations) TEST BANK BUSINESS LAW BY SORIANO 
BUSINESS LAW 
BY 
SORIANO 
Submitted to: 
Prof. Ardee Dela Cruz 
Submitted by: 
Dancel, Regine May 
Marty, Ira Rhomela 
Flores, Donna 
OBLIGATIONS – DIAGNOSTIC EXERCISES 
TEST 1 – MULTIPLE CHOICE. Select the best answer by writing the letter of your choice. 
1. The following are the requisite of an obligation, except: 
a. Passive subject, debtor or obligor 
b. Active subject, creditor or oblige 
c. Efficient cause 
d. Demand 
2. Obligat...

Notes taken from listening to CPA review course. Includes costing as well as variance analysis. Study process costing, job costing, manufacturing costs, variable and indirect costs. Calculate the different variances: price variances, efficiency variances, variable overhead and fixed overhead variances, sales price and sales volume variances.
- Bundle
- Class notes
- • 12 pages •
Notes taken from listening to CPA review course. Includes costing as well as variance analysis. Study process costing, job costing, manufacturing costs, variable and indirect costs. Calculate the different variances: price variances, efficiency variances, variable overhead and fixed overhead variances, sales price and sales volume variances.

2017-06, assignment 01 
1. a) The Constitution entrenches the right to a public trial. 
True 
b) The right to a public trial can be validly limited where necessary. 
True 
c) In terms of the CJA, open justice is generally limited. 
True 
d) Open justice can be limited when the complainant is under the age of 18 years. 
True 
2. a) In principle, an accused is entitled to access exculpatory documents in the docket. 
True 
b) Where an accused is charged with a common law offence, the only requireme...
- Exam (elaborations)
- • 33 pages •
2017-06, assignment 01 
1. a) The Constitution entrenches the right to a public trial. 
True 
b) The right to a public trial can be validly limited where necessary. 
True 
c) In terms of the CJA, open justice is generally limited. 
True 
d) Open justice can be limited when the complainant is under the age of 18 years. 
True 
2. a) In principle, an accused is entitled to access exculpatory documents in the docket. 
True 
b) Where an accused is charged with a common law offence, the only requireme...

2021 Notes taken directly from the Becker CPA Audit course. Covers fraud risk, audit risk, the audit risk model, inherent risk, control risk, detection risk, and assessing, identifying and responding to risk. Great outline with bullets, multiple-choice questions and explanations, diagrams and mnemonics. A major section of the CPA AUD exam.
- Book
- Class notes
- • 12 pages •
2021 Notes taken directly from the Becker CPA Audit course. Covers fraud risk, audit risk, the audit risk model, inherent risk, control risk, detection risk, and assessing, identifying and responding to risk. Great outline with bullets, multiple-choice questions and explanations, diagrams and mnemonics. A major section of the CPA AUD exam.