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SEC Reportorial Requirements, Compliance and Filing Updates for Stock and Non-Stock Corporations
Compliance with reportorial requirements of the Securities and Exchange Commission (SEC) is crucial for corporations in the Philippines. These rules ensure transparency, protect investors, and safeguard the integrity of financial reporting. Under the Revised Corporation Code (RCC) and recent SEC Memorandum Circulars, corporations — whether stock, non-stock, domestic, foreign, or one-person corporations (OPCs) — are bound by strict filing requirements and deadlines. This art
Atty. Yasser Aureada, CPA
Oct 152 min read


Obtaining and Understanding the Business for Financial Statements Audits
Why Understanding the Business Matters Auditors don’t just review numbers—they must deeply understand the business itself. According to PSA 315 (Revised) , the goal is to identify and assess the risk of material misstatement (ROMM) in financial statements. This requires examining the entity’s operations, environment, controls, and industry to tailor audit procedures effectively. By doing so, auditors provide reasonable assurance that financial statements are free from mater
Atty. Yasser Aureada, CPA
Oct 142 min read


Summary of “Common Issues and Remedies in the Financial Statements Audit of Small Entities”
Overview The presentation outlines the key stages, challenges, and remedies in conducting financial statement audits for small entities....
Atty. Yasser Aureada, CPA
Oct 92 min read


Upholding Integrity: Ethical Practices in Marketing, Auditing, and Consultancy for CPAs
In an evolving professional landscape, Certified Public Accountants (CPAs) play a vital role not only in ensuring financial transparency...
Atty. Yasser Aureada, CPA
Oct 92 min read
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