CERTS Study Guide for reviewees for the October 2020 CPA Licensure Examinations

1. STUDY GUIDE
For Online CPALE Reviewees
October 2020 CPALE Batch

2. It gives you the first important information on the CPALE
environment and reminds the mistakes normally
committed by many unsuccessful examinees in the CPALE.
In this study guide, we will deal on equally important
details in your online review.
You should have read our Coffee Table Book by now.

3. The power of the OCPALER program rests on its well-designed micro
learning structure which makes understanding accounting easier and
handy. It is divided into two major components: (1) the learning
contents, and, (2) the learning support environment.
The major components are structured as to course1, module, lesson,
and topic. Concepts, principles, and procedures are developed on the
topic level. To date the numbers in our structure is as follows:
1 Course refers to the CPALE subjects such as FAR, AFAR, AUDITING, MS, TAXATION, and RFBT.
Modules, 43
Lessons, 193
Topics, 824
OCPALER
Program
Structure
The “learning contents” comprise the (a) presentation materials such
as the video lectures, lecture notes, readings, and references and (b)
the tests and assessments materials such as the diagnostic tests,
topical tests, modular tests, course tests, and the simulation tests.
Additionally, we provide Power Review lecture and materials and Final
Coaching materials.

4. The CERTS online CPA review program consists of:
1 Learning Contents
Video lectures in 6 CPALE subjects, 520+ videos, (unlimited views; not all
topics have video lectures as of date)
Review notes and other reading materials (unlimited access); No. of
pages of learning and review notes, 2,355+; Downloadable technical
and reference materials, 207
Audio materials, 10
Learning
Resources Diagnostic tests (unlimited), 18
Topical exercises and assessments (unlimited), 420+
Modular assessments, 120
Simulation tests (scheduled), 24
No. of uploaded MCQs, 20,000+
2 Exercises and Assessments

5. FS provides a real time temperature check as to your competence level
derived from your topical assessment scores.
3 Flash Score (FS)
It provides the extent of calendar in preparing to achieve the target
rating.
4 Review Scheduler
(The Flash Score and the Review Scheduler will guide you in your
review.)
Learning
Resources

6. Target Setting
You have set your target rating when you fill out
your registration form. Likewise, you have indicated
the days and hours you will be spending in a weekly
basis to reach your target rating. These are
permanent set-up variables in your personalized
review system.
These become the bases of your review schedule
and flash score.
Review Scheduler
The Review Scheduler prompts you the projected number of days you
needed to get your target rating. This does not guarantee results but is
more of a guide in your review calendar.
Goal
Setting

7. ▪ Diagnostic tests ▪ Modular Tests
▪ Video lectures ▪ Course Assessments
▪ Lecture notes ▪ Simulation Tests
▪ Topical exercises ▪ References and readings
▪ Topical assessments ▪ Updates
Our e-Learning platform contains the following learning materials and
assessment instruments:
Learning
Pattern

8. Learning is personal. It varies among learners. The following learning
patterns may guide you in developing useful learning habits:
a) Watch video lectures, read notes, take practice exercises, take
assessments.
b) Read notes, watch video lectures, take practice exercises, take
assessments.
c) Take practice exercise, watch video lectures, read notes,
retake practice exercise, take assessments.
d) others
Learning
Pattern

9. You are strongly advised to take all the topical Diagnostic Test before
you start your comprehensive review. This may take you several days
or even a week to complete but it gives you a clear perspective of
your strong and weak points in the CPALE.
From there, you may arrange the topics to be reviewed for each of
the CPALE subjects to optimize your licensure examinations rating.
Diagnostic
Test

10. Multiple Choice Questions (MCQs)
Except for the modular tests and simulation tests which are scheduled, all other
tests and assessments have unlimited access and try.
MCQs are used in the CPALE. This type of question is also purely selected and
used to prepare you in the CPALE. Aside from the diagnostic tests, the other
tests are topical exercises, topical assessments, modular tests, subject
assessments, and simulation tests.
Topical Exercises
Topical Exercises are provided to serve as a practice before taking the Topical
Assessments. The exercises are not rated and cover only the basic level of
questions in the topic. You may repeatedly take the tests at your will or until
you have perfected the questions.
Exercises
and
Assessments

11. Topical Assessments
Topical Assessments are rated. These serve as the basis of your Flash Score.
You may take repeatedly the assessments until you reach your desired rating.
Modular Tests
Modular Tests are taken after a group of related lessons are completed. This
test assesses your ability to take a wider range of coverage in a subject and
to integrate the covered principles in a more complex case.
Course Assessments
Course Assessments are taken after the review in a course is completed.
Exercises
and
Assessments The course assessment takes only 4 hours. This means during the
assessment week, thus, the reviewee has plenty of time to devote for
topical review.

12. The Simulation Exams are given after the Power Review is completed.
There are at least two (2) sets of exams to be given during the test
week to simulate the CPALE tests quality, coverage, and intensity.
Simulation Exams
The subject sequencing in the Simulation Examinations vary from
each review batch. The sequence, time, day, and other details will be
provided and scheduled by the Online Review Director’s Office.
5/6/8-month Review Schedule
We strongly encourage to sequentially calendar your CPALE review
on a per subject manner. Say, FAR, then, AFAR, etc. This would give
you time to focus on a particular subject and be satisfied or
confident before you proceed to the next one.

13. Also, we urge you to give a day off in a given week not only to rest
physically but also to give you time to catch up with important dates
and events in your social and family life. You may include program to
maintain healthiness which will play a vital role at the ending part of
your review.
Given the coverage of each CPALE course and assuming that the
undergraduate training is good, we come out with the schedule
matrix as presented in Appendix “A”:

14. Provide the daily time and identify the days in a week for your
personal review. Do your best to accommodate or reschedule special
events concerning your family, special friends, community, social
activities and other important dates. Right balance pumps up
productivity, but do not lose your focus.

15. Weekly Calendar
You can download the “Weekly Scheduler” (WS) from the following link:
https://certscollege.org/index.php/review-schedule/
You may prepare your WS for the entire review period.
Fill out the form as shown in accomplished Sample WS, Appendix “B”.
Weekly
Calendar

16. Flash Score
Serving as a your learning temperature check, the Flash Score reflects
your performance rating in a particular topic. It is based on your
assessment ratings. If you do not take the assessments, you would
not earn flash scores. You may take the assessments repeatedly until
you reach your desired rating.

17. We have a 3-level review, namely: the comprehensive review, the
power review, and the final coaching.
The Power Review is advised to be taken by those who have had a
good amount of confidence and competence in the CPALE subjects.
At this stage, we will be providing integrated materials to refresh the
principles and procedures covered in the topical review and their
interrelationships as well.
The pacing of the review is much faster and the questions to be
handled are relatively new and with higher intensity. Live lectures
may be undertaken during this stage.
Power
Review

18. The Final Coaching is the review component given to the registered
examinees only. To be given access, you have to submit your Notice of
Admission (NOA) at least four (4) days prior to the Final Coaching
schedule.
This stage includes the applicable materials for the upcoming CPALE.
At times, special talks or lecture may be conducted by the Reviewers.
Final
Coaching

19. APPENDICES

20. 4.5-Month CPALE Review suggested weekly schedule
Days a week 6
Hours a day 8
Week 1 FAR
2 FAR
3 FAR
4 AFAR
5 AFAR
6 AUD
7 AUD
8 MS
9 MS
10 TAX
11 TAX
12 RFBT
13 RFBT
14 SimEx / Break
15 Power Review
16 Final Coaching
17 Integration and Balance
18 CPALE
19 CPALE
Appendix A:
Time-Based
Review
Program

21. Appendix B:
Sample
Weekly
Scheduler
https://certscollege.org/index.php/review-schedule/

22. Good Luck… 