October 2009 Philippine CPA Board Exam Results and List of Passers
The results of the October 2009 Philippine CPA (Certified Public Accountants) Board Exam and list of passers is now posted here in this blog. Just relax as you browse around the results in my 4 latest posts. The Board of Accountancy has a very efficient computerized checking system. The results were released a day after the exam’s last day.
A total of 2,888 out of 6,929 (41.68%) takers passed the CPA board exam administered by the Professional Regulation Commission’s Board of Accountancy
The top 10 placers are as follows:
1 Romelyn Manset Carpio, De La Salle University Lipa 91.71
Ivan Rhett Villacampa Macabeo, Bicol University-Legazpi
2 Laila Topacio Amon, De La Salle University-Dasmarinas 91.57
Reginald Lajara Laco, De La Salle University Lipa
Ariel Cangrehilla Nacion, Mindanao State University-General Santos
3 Belvin Lopez Armenion, University of Cebu in Lapu Lapu and Mandaue 91.29
Joseph Albert Josol Bulao, Ateneo de Davao University
Ma. Theresa Solano Pamintuan, University of the Philippines Diliman
4 Jaime Ann Dela Cruz Datol, University of the East Caloocan 91.00
Francis Angel Lim Reyes, University of Santo Tomas
5 Ryan Dulamal Nandwani, University of Saint La Salle 90.86
Reyland Jethro Pen Torres, Notre Dame of Marbel University
6 Hexilon Salenga Manabat, Holy Angel University 90.71
Kevin Bacungan Manansala, Mindanao State University-Marawi City
7 Kaiser Yohann Pranada Ballecer, Bicol University-Legazpi 90.57
Cris Leo Molina Vilanueva , University of Santo Tomas
8 Mike Fortunato Padilla, University of Santo Tomas 90.43
Alissa Star Emperado Reyes, University of Santo Tomas
Gibson Tengco Tan, University of Santo Tomas
9 Jerlynne Castillo dela Cruz, University of Santo Tomas 90.29
Maricor Patricio Fernandez, University of San Carlos
Ronalyn Castro Laxamana, Holy Angel University
10 Roel Samson Boiser, Baliuag University (Baliuag Colleges) 90.14
Paul Robert Vera Morata, Ateneo de Naga
For the list of passers, please click here: A – D, E – I, J – R, S – Z
You might want to check out my tips on passing the CPA board exam. If you also want to know the coverage of the October 2009 board exam, check out this pdf file of BOA Memorandum: Coverage of the October 2009 CPA Board Exams
Congratulations to those who passed!
For the pdf file of the October 2009 CPA Board Exam results, click here:
R E S U L T S
For the May 2010 results, click here >>> May 2010 CPA Board Exam Results
disclaimer: Please check the official PRC announcement. If you note any discrepancy, the official announcement shall prevail.
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Related posts which you would also like to read:
- October 2010 Philippine CPA Board Exam Results and List of Passers
- October 2011 Philippine CPA Board Exam Top 10 Placers
- May 2009 Philippine CPA Board Exam Results and List of Passers and Topnotchers
- October 2011 Philippine CPA Board Exam Results and List of Passers
- May 2011 Philippine CPA Board Exams Results and List of Passers
Tags: CPA Board, CPA Board Results, October 2009 CPA Board Exam Results, Philippine CPA Posted in






Ceblogger is a CPA trapped in his cubicle while his mind wanders outside watching the world, and exploring possibilities his mind conceived.
October 4th, 2009 at 9:52 pm
do you have program of cpa examination this oct 2009? what are the subjects to take in the first week?
October 8th, 2009 at 1:47 pm
try
October 10th, 2009 at 6:14 pm
Gudluck to my friends, classmates and batchmates who will be taking their CPA board exam this October.. Few days to go but I know you’ld make it..^^ and we are always looking forward to seeing you soon..^^
October 17th, 2009 at 7:54 pm
geesh i hope my bf passes the exam, ha has been tellin me that he had a really hard time this morning
October 18th, 2009 at 1:33 am
pls pray for my sister Maria elliza b. Mangaoang cpa board exam taker. thanks
October 18th, 2009 at 4:05 pm
goodluck kuya aye, kuya allan and john rose…sheena pd’i
hhehhe
October 18th, 2009 at 11:10 pm
go HOLY ANGEL UNIVERSITY… hitch ranks and spot the #1 overall rank… we know you can guys… GOD SPEED!;)
October 18th, 2009 at 11:24 pm
goodluck Edhen Romillano Alcordo.
You can do it.
I’ll pray for you..
October 19th, 2009 at 6:00 am
wat tym lbas ng result…?
October 19th, 2009 at 8:34 am
wat tym ipospost d2 ang result???tnx
October 19th, 2009 at 9:34 am
[...] mb_090506: wat tym ipospost d2 ang result???tnx [...]
October 19th, 2009 at 9:35 am
hope cyro will pass that ungoy.=D
October 19th, 2009 at 10:16 am
cguro sa PRC website mauunang marelease ang result.. by 3pm daw
October 19th, 2009 at 10:16 am
Nakakakaba…GooD luck sa mga Takers..wat time ipost Ung Result?
October 19th, 2009 at 10:24 am
ilang hours pa bago ma post ang mga board passers
October 19th, 2009 at 10:27 am
Go TECHNOLOGICAL INSTITUTE OF THE PHILIPPINES-MANILA..
we’re looking forward that TIP will make it,,
October 19th, 2009 at 10:27 am
ang tagal naman ng result,inip nako!!!!!!
October 19th, 2009 at 10:34 am
pang ilan bko???
October 19th, 2009 at 10:41 am
wala pa ba?????????????????????
October 19th, 2009 at 10:50 am
Hope you can make it all guys…Go DFCAMerz……
October 19th, 2009 at 10:59 am
wala pa rinnnnnnnnnnnnn!!!di ako makakain hahaha
October 19th, 2009 at 11:01 am
guys, ako rin naiinip na.. what time ba usually lumalabas yung results?
October 19th, 2009 at 11:08 am
God bless to the ‘parokya ni padul’ board takers..
Praying for you guys.
October 19th, 2009 at 11:14 am
usually 3 to 5 pm, the day after the exam
October 19th, 2009 at 11:14 am
shocks me too sobrang kabado na ko…mayang 3pm pa daw ilalabas
October 19th, 2009 at 11:16 am
pareho tayo hindi din ako makakain ang sarap pa naman ng ulam, wuahahaha…..ganun ba talaga feeling sobrang kaba????
October 19th, 2009 at 11:24 am
wooow, tpos n october board exam.. gudluck po sa mga nagtake! i used to have the same feeling wen i took d board exam..nkakakaba at nakakaloka mag-antay ng result. cguro around 2pm lalabas na result nyan! congrats in advance!
October 19th, 2009 at 11:25 am
yap ganun tlaga nkakaiyak na nkakakaba.
just pray and trust God!
God bless u all
October 19th, 2009 at 11:28 am
nakaka excite nga na nakakatakot.. hehe! gud thing i already passed d board! antay lng po kya mga 2pm. matagal mgpost sa prc n website.. mga 5pm p cguro un. ang alam ko unang binibigyan ng result ung mga auditing firms tsaka mga review centers.. w8 nlng kau guys! gudluck!
October 19th, 2009 at 11:30 am
gudluck sa kiks ko ca & kim..
October 19th, 2009 at 11:48 am
wala pa po bang result nung exam?
October 19th, 2009 at 12:10 pm
to answer your question :
first week : Theory of Accounts (TOA), Business Law & Taxation (BLT), Management Advisory Services (MS), Auditing Theory
second week : Practical Accounting 1, Practical Accounting 2, Auditing Problems
dame Says:
October 4th, 2009 at 9:52 pm
do you have program of cpa examination this oct 2009? what are the subjects to take in the first week?
October 19th, 2009 at 12:13 pm
CONGRATULATIONS TO ALL NEW CPA’S!!!!!
WELCOME TO OUR WORLD!!
October 19th, 2009 at 12:18 pm
i went to a mass in St. Jude shrine in mediola 2 days before the exam. and the homily was all about with this question: “what will be your (board exam takers) relationship with God if He says NO?”
October 19th, 2009 at 12:20 pm
hhhmmmm….Jaz waiting ako- for your name to appear here…
ok lang kung hindi…. laban pa rin!
October 19th, 2009 at 12:44 pm
go St. Mary’s College of Catbalogan, hehe palaban!
October 19th, 2009 at 12:58 pm
grabe tagal nmn ng reult.
nakakaexcite!
October 19th, 2009 at 1:12 pm
to cathy guancs and dabargang, im excited to see ur names sa list..Godbless!!!…
October 19th, 2009 at 1:15 pm
Nervous and anxious! When will the results come out??? Waaah
October 19th, 2009 at 1:22 pm
ang tagaaaaaaaaaaallll!!!…
October 19th, 2009 at 1:25 pm
meron na po ba result??kinakbahan na kmi d2..hehehe
October 19th, 2009 at 1:32 pm
ahhhh tagal… sana pumasa cousin ko—!
October 19th, 2009 at 1:40 pm
gudluck sa lahat ng nagtake ng cpa board exam.Pumasa or hindi lahat kayo magaling CONGRATS! dahil umabot kayo sa stage na nakapaktake kyo ng board exam. God Bless….
October 19th, 2009 at 1:41 pm
tagal naman!
October 19th, 2009 at 1:42 pm
Lam namin kayang kaya nyo yan. Arriba!!!
October 19th, 2009 at 1:44 pm
sana pumasa lahat ang nagtake from University of Mindanao!!!
Godblez pra sa lahat and CONGRATULATIONS!!!WHEWWWWW
October 19th, 2009 at 1:54 pm
Kinakabahan na ko..
October 19th, 2009 at 1:55 pm
Go…GO USJ-R! God bless you all..
im praying for you.
Thank God we are all now CPA’s..ilang minuto nlng!
October 19th, 2009 at 1:56 pm
oh well kami next week pa namen malalaman…mag eexam pa kami ng theory eh..waaaah bakit kasi kami lang ang sinuspend…sana buong pinas nalang
October 19th, 2009 at 1:56 pm
ang tagal, bukas pa yta irerelease
October 19th, 2009 at 2:02 pm
tagal naman result..
October 19th, 2009 at 2:03 pm
may results nba?
October 19th, 2009 at 2:05 pm
OMG may result na daw, hndi pa nga lang nakapost sa internet..waaaaa im getting really freakin nervous!!
October 19th, 2009 at 2:06 pm
haay ang tagal.. Godbless stin lhat!
October 19th, 2009 at 2:09 pm
sna totoo ung cnsb nlng adjustments!
kaya yn!
October 19th, 2009 at 2:10 pm
meron na dawng result eh.. di pa lang napopost sa net..
October 19th, 2009 at 2:10 pm
mental torture na to…..waiting is harder than taking the exam…
October 19th, 2009 at 2:11 pm
balita nga raw, wala dawng pumasa.. hahaha.. hey, goodluck sa inyo!
October 19th, 2009 at 2:16 pm
Wala pa po ba..?
If anyone here knows a site where the result is 1st published pa-share naman po!
October 19th, 2009 at 2:16 pm
God bless my future colleagues! Gemma and Anne.. it’s just a matter of time..
October 19th, 2009 at 2:16 pm
me result n b? malamang meron na.. coz last tym nlaman ko sa friend ko around 2pm un e.. nkakaexcite! hehe! ok lng yn.. gudluck ulit sa mga nag-exam.. pumasa man o hindi, have faith in HIM! coz He knows wats best for all of us..
October 19th, 2009 at 2:17 pm
asan na po ang results? sana mapost na asap…
October 19th, 2009 at 2:17 pm
pasado daw lahat dahil kay ondoy.. CONGRATSSS..
October 19th, 2009 at 2:19 pm
ur ryt pat.. waiting is harder than taking d exam.. para k kcng naghihintay ng hatol.. pra kng makakalaya or bibitayin.. hehe! ok lng yn.. d kau nag-iisa.. napagdaanan dn nmin yn..
October 19th, 2009 at 2:21 pm
san na po ang results?
October 19th, 2009 at 2:24 pm
42 percent daw passing percentage…nasa CPAR na daw po list piniprint….according to other sites…Godbless
October 19th, 2009 at 2:26 pm
waaaaaaaaaaaaaaaaaaa!!!!sandali na lang..ayan nah!!!
October 19th, 2009 at 2:29 pm
anu b tlga bt wala pa result!!!!!!!!!!!!!
October 19th, 2009 at 2:34 pm
wala pa rin ba result?
October 19th, 2009 at 2:34 pm
mdyo matagal tlg mgpost sa net.. relax lng guys! =)
October 19th, 2009 at 2:36 pm
nxt yr pa raw results….hehe
October 19th, 2009 at 2:36 pm
la pa result?
October 19th, 2009 at 2:37 pm
hala.,
3 pm plang?.,
gudluck 2 all Michaelians who took the Board Exam.,
pakapanalangin yu na.,
October 19th, 2009 at 2:37 pm
Ano baaaaaaaaaa! NUKNUKAN NG TAGAL!
Haaaay… Good Luck!
October 19th, 2009 at 2:37 pm
tgal nga.. hehe! kakaantok 2loy mag-antay ng result..
October 19th, 2009 at 2:38 pm
may na balitaan ako galing sa PRC. wala daw ngyon ang result. bukas pa. monday ngyon eh. wala naman karera pag monday.
October 19th, 2009 at 2:40 pm
may result na daw totoo ba? sa resa daw nagpadala na ng result.
October 19th, 2009 at 2:40 pm
ikaw arriba king kmusta ka. balita ko every 5mins ka nagcheck ah. diba tama ako walang karera ngyon bukas pa??
October 19th, 2009 at 2:40 pm
HELLO PEOPLE.i hope madami pumasa!
October 19th, 2009 at 2:46 pm
Go Umian’s.. UNIVERSITY OF MINDANAO TAGUM COLLEGE..
October 19th, 2009 at 2:47 pm
bomba !
UE !
IGma Kadima !
…Congratz to all new CPAs !
:]
sana my magtop sa UE ..
GoodLucK po sa mga nagtake !
:]
October 19th, 2009 at 2:48 pm
may top 10 na sa http://www.abs-cbnnews.com/nation/10/19/09/dlsu-lipa-bicol-u-alums-top-cpa-licensure-exam
October 19th, 2009 at 2:49 pm
noh b?.,
magnebyus noh kanyan deng megtake.,
easy mu par.,
nung eka mipasar.,
ibig sabihin.,
normal kah.,
wehehehehehehehe.,
October 19th, 2009 at 2:51 pm
sa mga taga CPAR, may results na sa CPAR pero up to letter C na surname plang.
October 19th, 2009 at 2:52 pm
Godbless us all
October 19th, 2009 at 2:53 pm
sa mga nagreview sa CPAR may results na hanggang surname na nagsstart ng C.
October 19th, 2009 at 2:53 pm
online na ba yung list ng CPAR?
October 19th, 2009 at 2:54 pm
wat tym labas ng result??i hope marami makapasa..,
October 19th, 2009 at 2:55 pm
Congrats sa mga bagong CPA, welcome to the profession XD
http://www.bomboradyo.com/prc.asp
October 19th, 2009 at 3:00 pm
posted na top ten asan na yung iba?
October 19th, 2009 at 3:00 pm
top 4 taga-UE, yan..^^
gratz sa lahat ng pumasa especially sa ate ko at bestfriend niya! yahoo!
October 19th, 2009 at 3:02 pm
TOP 10…HETO YUNG LINK: http://www.abs-cbnnews.com/nation/10/19/09/dlsu-lipa-bicol-u-alums-top-cpa-licensure-exam
NAKAPOST NA RAW YUNG COMPLETE LIST SA BULLETIN DUN SA CPAR. PUNTA AGAD KAYO DOON! hAHAHAHA
October 19th, 2009 at 3:06 pm
hindi online yung results sa CPAR, printout lang yun na dinidikit sa walls nila sa may lobby nila… If may nagboboard diyan sa Immaculate Conception sa may harap ng UST may results na din sila dun for sure… wag na lang kayong masyadong hot… may tatawag din sa inyo para magcongratulate… (Gaya ko last year, ipapa sa Diyos nyo na laang)
October 19th, 2009 at 3:15 pm
http://www.picpa.com.ph/announcements/2009-2010/ncpa_oct2009.pdf
October 19th, 2009 at 3:16 pm
..sa CPAR ba hanggang C plang?
October 19th, 2009 at 3:18 pm
naniniwala ako marami papasa na nagreview sa CPAR kse sister in law ko dun nagreview eh.
October 19th, 2009 at 3:24 pm
Praise the Lord!
He’s sooo good!
I passed!
Meron na po naka-post sa CPAR.
October 19th, 2009 at 3:27 pm
http://picpa.com.ph/announcements/2009-2010/ncpa_oct2009.pdf
October 19th, 2009 at 3:35 pm
chk this site for the result..http://www.picpa.com.ph/announcements/2009-2010/ncpa_oct2009.pdf
October 19th, 2009 at 3:39 pm
san pa po ba pwede tignan?
October 19th, 2009 at 3:47 pm
i got the list already
October 19th, 2009 at 4:46 pm
ano website ng CPAR?
October 19th, 2009 at 5:19 pm
wla p b ung list ng mga pumasa?
October 19th, 2009 at 5:20 pm
anung oras b inip n q gusto q makita kung nagtop b gf q!!!!
October 19th, 2009 at 5:37 pm
haizt…congratulations sa mga taga-BICOL UNIVERSITY….
akalain mo dalawa ang topnacher namin…
1st and 7th placer…..
congats….
October 19th, 2009 at 6:07 pm
you can download list of CPA board passers for october 2009 here.
October 19th, 2009 at 6:14 pm
Congrats to my honey top 1! WOW! I’m very proud of you!
October 19th, 2009 at 6:16 pm
congrats aracel ticsay!!!!!!!!!!!!!!!!!!!
October 19th, 2009 at 6:35 pm
gudluk ates and kuyas…
hope you did it well…
October 19th, 2009 at 6:53 pm
GO!~ EM,,,I KNOW THAT YOU DID IT WELL..HEHHE,,GO,,,COUZ’,,,,I BELIEVE THAT YOU’LL PASS THE SAID EXAM,,, HEHHE,,,I’M SO TENSE,,HEEHE,,AS WELL AS YOUR FAMILY AND ALL THE PEOPLE WHO SORROUNDS YOU,,THAT READY TO SHOW THIER SUPPORT AND LOVE,,,,JUST BELIEVE IN GOD,,,,HEHEHE.,,,TAKE,CARE,,,GO!GO!GO!GO!,,,,,GOD BLESS….TAKE CARE
October 19th, 2009 at 7:02 pm
GOD is GOOD
October 19th, 2009 at 7:11 pm
congrats to my bro Jemmyco and sis Chinee! galing!
October 19th, 2009 at 8:24 pm
Thank God I passed!.. CPA na rin ako.. God is so Good!!
October 19th, 2009 at 9:56 pm
Ung Top 2 LACO daw ay taga DLSL din.. sabi nila..
October 19th, 2009 at 10:03 pm
congrats to Romelyn Manset Carpio of De La Salle Lipa! You made us all proud by making it to the top!
from your fellow De La Salle Lipa alumni and students!
god bless!
October 19th, 2009 at 11:10 pm
I have a brother and a sister who failed to take the exam because they are late, they arrived at 8:30am at Manuel Luis Quezon University(Oct. 18-last day) but the facilitator did not allow them to take the exam, this is due the the Marathon which closes the Qc circle and other areas along New era, Philcoa and commonwaelth ave. In addition other schools like Ramon Magsaysay allow the examinees to take the exam even they are late not in Manuel Luis Quezon.The 39km Marathon at QC circle which more than 2 hrs or more it took to get out of the traffic even though you have an alternate route. Some Director’s and Students came from the commonwealth are late also.The PRC and QC government are inconsiderate about it.I hope they can sleep at night.
October 20th, 2009 at 12:26 am
tog-tog ang galing mo tlga pambato ng sta. ana pampanga best of luck always…kuya mike
October 20th, 2009 at 1:40 pm
Go AMV!! gling gling…;))
UST still no.1;)
October 20th, 2009 at 2:14 pm
yehey! i passed the exam! Thank God! Laus Deo Semper!
October 20th, 2009 at 3:05 pm
Hi… How’s life doing….
October 20th, 2009 at 4:45 pm
wow..
pumasa mga ka dorm ko sa CLSU
congrats kuya cea at kuya marlon
sana ako rin pag nag take na ko
October 20th, 2009 at 5:06 pm
Congratulations to new CPA board passers of ASIAN DEVELOPMENT FOUNDATION COLLEGE! In its 25th Founding anniversary..u have shown dat asian is excellent in academics!
October 20th, 2009 at 5:15 pm
Congrats to the following cpa board victors:
Barcelo, Jean Carla (idol! u made it for 6months review only!)
Macapus, Julie Ann (ur great too..6months!)
Condes, Pepe Jr.
Lim, Emelyn (A big congratulations! tnx for saying that someday im going to be the next..though i knw…u knw that it is UNCERTAIN!)
October 20th, 2009 at 5:46 pm
Congatulations CPA Claudine Yukko C. Kaji
From,
Kuya David and your loving Family
October 20th, 2009 at 7:05 pm
Sana may magpalit na ng school ni REGINALD LAJARA LACO. Both top 1 and 2 placers are graduate of DE LA SALLE UNIVERSITY LIPA..para naman mapunta yung recognition sa school namin. We are sooooo proud of you! ^___^
October 20th, 2009 at 9:59 pm
antaas ng passing rate ngayon ah ^_^
congratz sa mga pumasa
you deserve this blessing
October 21st, 2009 at 12:15 am
Rachelle, Jeanette, Regina and Dennis we made it!
October 21st, 2009 at 11:38 am
CMUans who passed the exam, CONGRATULATIONS! im very proud of you guys.. For just a short span of time that i stayed at CMU I observed the full effort you’ve showed studying and pursuing your course. And now you’ve got it all. CPA njud mo!!!! Always be thankful for what you’ve achieved… To God be the glory jud… te reina congrats!!
October 21st, 2009 at 4:38 pm
Congratulations to all CPA Board Passers!!
We are an accounting firm who provides job opportunities to all CPA & non-CPA. Just visit our website (www.accountantsparking.com) and send us your resume at aktus@aktusglobal.com.
Join us as we take the next step ahead of innovation!!
Thanks.
October 21st, 2009 at 6:59 pm
weeee!!!! Congratulations to aLL the board passers…
to aLL those who did not make it…
God has better pLans for yOu…
atLast!!!!! whooooooooooooooooooooooooooooo!!!!!!!!!!!!!!!
October 26th, 2009 at 12:16 pm
congrats ROEL SAMSON BOISER from BALIUAG UNIVERSITY..
we are proud of you..
You made it..
October 26th, 2009 at 2:55 pm
congrats sa mga pumasa!!!!
sa mga hindi tambay muna kayo!!!!hahahah joke lang
better luck next time
October 26th, 2009 at 4:45 pm
Animo La Salle Lipa.
November 15th, 2009 at 1:32 pm
congratz MSUans pasok na naman tau s top10..congrats 2 all MSUans who passed the exam.
November 24th, 2009 at 8:34 am
lupet talaga ng LA SALLE! 1st anf 2nd!!!
ANIMO!
November 26th, 2009 at 12:18 pm
Kuya adam jay joseph dacera! wow! abear pala ung middle name moh?i should know…congrts kuya! I ardently hope that you will be guided by the Most High in all of your undertakings! aja! go! go! go! God bless you! ^_^…
Love,
Alvin^_^…
November 26th, 2009 at 7:57 pm
Woo. Galing ng La Salle Lipa. Top 1 at 2. uhm Great great.
January 8th, 2010 at 3:32 pm
wow!!!!
galing naman ng ADDU!!!
sana doon nalang ako nag-aral..hahahahahahaha
January 8th, 2010 at 3:43 pm
ang galing ninyong lahat!!!
sana ako rin ay maging topnotcher tulad ninyo!hehehe
ambisyosang rica!hahahaha
February 2nd, 2010 at 1:49 pm
cnu poh nakakaalam tuition fee sa UE?..salamt..
March 21st, 2010 at 5:35 pm
Hi! Wow! Congratulations ate romelyn! Cousin, I;m so proud of you. You topped the CPA board exam this year. R u bored? hahahahahah! I finally met him. The guy I told you last month. We are getting married soon. Nuptial ba ito ng mga topnotchers sa CPA? ate richie also topped. Talino natin.:)) Congrats sa LAHAT. xoxo. Reregaluhan kita ng LOUIS VUITTON bag. Punta ako US next week sama ko noena at jom. Pati c rizza carpio, marro cama, gellie baylon, at patty jaquilmo. Libre ko sila! <3
March 21st, 2010 at 5:37 pm
DImple: 38 k ung accountancy. Why dont you call the admission? sa kanila ka magtanong, wag dito. love you.
May 18th, 2010 at 2:05 pm
Hey guys, I have noted that a lot of questions are asked regarding the review/study for the CPA Exam, check out this tip —-> CPA Exam Tip