Thought Leadership & Technical Analysis
Practical regulatory guidance, empirical cost models, quality assurance insights, and auditing standards authored by Jan Michael Maglinao, CPA, CMA, CISA, CTT.
Interactive visual infographic breaking down BIR RMC No. 097-2026 and ERC Res. No. 26-2026. Details the 0% Output VAT treatment on government-mandated system loss charges for GenCos, NGCP, and DUs, the separate billing mandate, and why income tax withholding still applies.
The mandatory transition to the Electronic Invoicing System (EIS) under RR 11-2025 and 26-2025. Analyzes the ₱3M micro-taxpayer exemption, JSON Web Signature data pipelines, and an empirical breakeven volume (212 orders/month) where automation is cheaper than manual invoicing.
Key takeaways from the QAR Bootcamp on working paper defense and practice continuity. Explores the vicious cycle of low fees, the SEC's revised ₱3M audit threshold, why "documentation is the work," and introduces a 5-stage MSME financial record-keeping maturity model.
A practical 3-step guide for business owners approaching busy season. Details how to avoid rubber-stamp signers and extract real value through early significant event reviews, cross-report tax reconciliation, and demanding substantive revenue completeness testing.
A visual roadmap and breakdown of the landmark IAASB standards overhaul: ISA for Less Complex Entities (LCE), ISSA 5000 sustainability assurance, ISA 570 (Revised) Going Concern, ISA 240 (Revised) fraud procedures, and IESSA ethics frameworks.
An academic inquiry into the silent crisis in Philippine accounting education. Examines escalating accreditation and CPD burdens, reliance on part-time instructors, and the contrasting economics of market-driven CPA Review Centers.
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