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Philippine CPA: Regulatory Framework for Business Transactions (RFBT) · review course

PHCPA-05 · Professional qualifications

CertiFi's review course for the Regulatory Framework for Business Transactions (RFBT) subject of the Philippine CPA Licensure Examination. Sixteen lessons follow the Board of Accountancy's current Table of Specifications (Resolution No. 30, s. 2022): obligations and contracts, sales, credit transactions, BP 22, consumer protection, FRIA, competition and procurement law, partnerships, the Revised Corporation Code and securities regulation, insurance, cooperatives, banking laws, AMLA, IP, data privacy, e-commerce, ease of doing business, labour and SSS. Each lesson reflects Philippine law as amended to November 2026 and comes with an original practice question bank.

Who it's for

Accountancy graduates and reviewees preparing to sit the RFBT paper of the CPA Licensure Examination who want structured, current, exam-focused revision with plenty of practice.

What you'll be able to do

  • Apply Civil Code rules on obligations, contracts, sales and credit transactions, including the Recto and Maceda Laws and the Personal Property Security Act
  • Apply the Revised Corporation Code, the Securities Regulation Code and current SEC issuances to corporate formation, governance, capital, merger and dissolution problems
  • Compute partners' shares, cumulative votes, insurance recoveries, cooperative surplus allocations, deposit insurance coverage and labour and SSS amounts
  • Explain FRIA, BP 22, consumer protection, competition and government procurement rules as currently in force
  • Apply banking secrecy, PDIC, truth in lending, AMLA, intellectual property, data privacy, e-commerce and ease of doing business laws to business scenarios

Lessons

  1. 1Exam format and obligations6 min video
  2. 2Contracts6 min video
  3. 3Sales6 min video
  4. 4Credit transactions: pledge, mortgage and the PPSA6 min video
  5. 5Bouncing checks (BP 22) and estafa5 min video
  6. 6Consumer protection6 min video
  7. 7Financial rehabilitation and insolvency (FRIA)5 min video
  8. 8Philippine Competition Act5 min video
  9. 9Government procurement law (RA 12009)6 min video
  10. 10Partnerships6 min video
  11. 11Corporations I: nature, formation, capital and powers5 min video
  12. 12Corporations II: directors, officers and stockholders' rights5 min video
  13. 13Corporations III: special corporations, merger, dissolution and securities regulation6 min video
  14. 14Insurance and cooperatives5 min video
  15. 15Banking laws (PDIC, bank secrecy, truth in lending) and AMLA6 min video
  16. 16Intellectual property, data privacy, e-commerce, ease of doing business, labour and social security6 min video