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1985 C.M. Recto Avenue corner S.H. Loyola St.
(4th & 5th Floor), Manila, Philippines, 1000
REO.CPA.ACADEMICS.F5.04.00
THE RECOMMENDED REVIEW STRATEGY FOR DOUBLE REVIEW
Passing the CPALE requires you to master the Table of Specifications or coverage of the CPALE.
Your review preparation objective is to know every concept that will be tested. Do not take the exams if
you do not have a good foundation about the coverage of the exams because that is almost a sure
failure with a very slim margin for luck.
Suggested review: 9-Month Full-Blast Review (Started February for October LECPA, and August for
May LECPA)
✓ The best preparation is to enroll early to maximize the 9-month review program of REO. This is
recommended for students with weak foundation.
✓ The first 4 1/2 months will be devoted for mastery of the concepts that you are not familiar with.
You may selectively focus on concepts you are not familiar with or you may totally undergo a review
of everything depending on your present knowledge and available time. Use the results of the
Diagnostic Exam to identify weak areas. If you can, be able to finish this before the start of the live
lecture review. If not, make necessary adjustments on the schedule, some topics will overlap but is
doable.
✓ The other 4 1/2 months of the review shall be devoted towards practical problem solving through a
synchronous live class which you will join F2F or online live stream. You need to train how to
comprehend and solve various problems. We will teach you here how to handle questions. We also
discuss our pointers, assumptions, and forecasts.
✓ Develop your speed, accuracy and endurance by answering on-line quizzers. The target is to get 90%
and above accuracy with time limit of 2 minutes 30 seconds the most for each multiple-choice
question. This is true for MS, FAR, AFAR, AUD, and TAX while 1 minute 30 seconds for RFBT.
✓ If you forget concepts, revisit your pre-recorded video lecture topics.
If you enrolled during the first 4 1/2 month of the review (Enrolled between February to June for
October LECPA, and between August to October for May LECPA)
✓ You are not late. The 9-month period is an extended version of the traditional review to provide a
margin of safety for students with weak foundation.
✓ Use the results of your diagnostic exams to identify weak areas.
✓ Focus on the pre-recorded videos before the start of live lecture classes.
✓ Set a target of finishing at least two topics ahead before the live lecture discussion.
✓ If you did not finish them, make sure you will attend their scheduled live lecture. Make sure you
read the related concepts notes at the minimum before attending the live lecture.
✓ Develop your speed, accuracy, and endurance by answering on-line quizzers. The target is to get
90% and above accuracy with time limit of 2 minutes 30 seconds the most for each multiple-choice
question. This is true for MS, FAR, AFAR, AUD, and TAX while 1 minute 30 seconds for RFBT.
REO.CPA.ACADEMICS.F5.04.00
If you enrolled after the previous CPALE Exams just before the start of the Live lecture review
✓ You are not late. This is the equivalent of a usual review but is a highly improved version because of
our technology.
✓ Use the results of your diagnostic exams to identify weak areas.
✓ Focus on live lectures. Make sure you attend every live lectures either F2F or live stream. Use the
quizzers in the app to sharpen your understanding in the concept. Follow up on pre-recorded
discussion of problematic topics.
✓ Read the concept notes of topics and selectively watch the pre-recorded videos of topics you are
weak before attending live classes.
✓ Develop your speed, accuracy, and endurance by answering on-line quizzers. The target is to get
90% and above accuracy with time limit of 2 minutes 30 seconds the most for each multiple-choice
question. This is true for MS, FAR, AFAR, AUD, and TAX while 1 minute 30 seconds for RFBT.
Recommended approach on how to use the REO Reviewer App
1. Read the concept notes to gain a bird's eye view of topic coverage and master the basics
2. Watch the recorded lectures simultaneously with the handouts
3. Answer the drills in the handouts before watching the video discussion of answers
4. Watch the video discussion of drill questions and learn new approaches. Focus on your wrong
answers and analyze your mistakes.
5. Answer on-line quizzers to test your proficiency, and develop your speed, accuracy, and endurance.
6. Attend bi-monthly consultations to validate learnings and to clarify topics you deem difficult. Bi-
monthly consultations are like winding-up lectures but only for specific topics. It is intended to highlight
the most important concepts.
7. Feel free to message your reviewer for further concerns.
Diagnostic Exam
The diagnostic exams are administered during the start of the review season. Take the
diagnostic exam in your convenient time and make sure to allocate at least three hours per LECPA
subject. Take the exam seriously and be honest to yourself. It is a simulated LECPA exam but is
concentrated on the most basic concepts of each topic coverage. It intends to test your base-knowledge
before starting the review program. It will help you identify your weak areas that requires your in-depth
focus and comprehension during the review period. This can also serve as your basis of identifying
priority topics that needs immediate attention. You may use the exam as a pre-test upon start of the
review and re-take the exam towards the end of the review as a post-test. Compare the results of your
pre-test and post-test to see the degree of your improvement.
1st and Final Pre-board
It is mandatory that you take the 1st and Final pre-board. The pre-boards are intended to test
your stock knowledge, and enhanced knowledge from the review program. It helps you identify weak
areas that you need to focus more. Attend the consultation for the discussion of the 1st Pre-board while
watch the discussion video for the Final Pre-board. Identify the reason why you committed the errors
and take necessary actions to correct them. Take the pre-boards seriously, treat it like it is the actual
REO.CPA.ACADEMICS.F5.04.00
LECPA. Do not be disheartened if you got low scores, this is an awakening that you need to focus and
exert more effort in the review. If you got high scores, do not relax continue with what you are doing
and find for ways to enhance learnings.
Monthly Assessments
These assessments are intended to test your progress on the monthly topics that needs to be
finished. It is mandatory that you take them. This will help you identify specific sub-topic areas that
needs your attention. Attend the bi-monthly consultation for the discussion of the monthly
assessments. Go over the concepts of the missed items. Identify the reason you committed the mistakes
and take necessary actions to avoid the same mistakes in the future.
Mastering the Concepts
Mastery of the concepts is attained if you can recall, properly apply, correctly compute, and
interpret the computed values. For pure theory concepts, you can recall and properly apply the correct
concept in a given situation. Understand the concept, know the logic behind the concept and what it is
intended for. Apply the concept in a given situation and accurately solve problems using the concept.
Assimilate situations where the concept is properly applied. Finally, be able to use the derived answer in
decision making, proper FS presentation, or proper Tax return.
Accuracy is attained if it is nearly impossible for you to commit mistakes and highly confident of
your answers. The target is to get an accuracy level of 90% and above. 100% accuracy is challenging, but
it is possible. Mastering the concepts is the key to accuracy.
Speed is highly essential in your arsenal for the LECPA. Answering the MCQs within a given time
limit is very important. Target to finish one MCQ within 2 minutes 30 seconds for MS, FAR, AFAR, AUD,
and TAX while 1 minute 30 seconds for RFBT. If you can answer faster without compromising accuracy,
the better. Possessing the skill of having multiple approaches in solving a problem is the key to speed.
You must be able to synthesize the problem and identify the fastest approach in solving the problem.
You need constant practice and solve different situations applying the same concept. Replicating the
approach taught by the reviewers works best but it is also equally best if you develop your own
approach.
Endurance is equally important to tackle the LECPA. The ability to answer volumes of MCQs
without easily getting tired mentally, physically, and emotionally will give you advantageous position in
the LECPA. This is attained by constantly answering volumes of MCQs during the review period.
The LECPA Syllabus/TOS is your bible in taking the exams. Make sure you have a comprehensive
knowledge and understanding of each topic coverage. Exert extra effort if you think you lack expertise in
a specific area.
Proper Attitude
Self-discipline is the key to finish all the review materials. Assign a specific day of the week for
each subject. Devote number of hours a day for your review. Avoid unnecessary distractions. Focus on
your studies. Take a break every now and then. Give your self time to absorb all the concepts and
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learnings. Learning is a tedious process; it does not happen overnight. Stick to your schedule, but make
necessary adjustments when needed. Have a study buddy/group. Make sure to join official REO FB
exclusive groups and Telegram chat groups for added support. When situations get tougher, keep in
mind the reason why you wanted to become a CPA. Motivation is very important to keep you going.
When everyone is giving up, be the one who stood firm and finished. REO has a licensed Psychiatrist if
you need one. Just book a schedule.
REO is here to help you prepare for the LECPA, but ultimately you alone will be taking during the
LECPA exam days. The REO Team can provide you all the help you need in preparation for the LECPA,
take advantage of our services and maximize your potential.
God bless future CPA! Power!
