In the Philippine Civil Code (Obligations and Contracts), what are the four kinds of defective contracts from least to most defective?

1. Rescissible contracts (valid until rescinded due to economic lesion/damage), 2. Voidable contracts (valid until annulled due to vitiated consent or incapacity), 3. Unenforceable contracts (cannot be sued upon unless ratified, e.g., Statute of Frauds violations), and 4. Void or Inexistent contracts (no legal effect from the very beginning; cannot be ratified).

1. Unlawful aggression (the primordial condition sine qua non), 2. Reasonable necessity of the means employed to prevent or repel it, and 3. Lack of sufficient provocation on the part of the person…

Causative agent: Schistosoma japonicum; Intermediate host/vector: Oncomelania hupensis quadrasi freshwater snail; Diagnostic gold standard: Kato-Katz technique (stool exam for lateral-spined ova); Drug of…

The system of Absolute Community of Property (ACP), whereas marriages celebrated before August 3, 1988 under the Civil Code defaulted to Conjugal Partnership of Gains (CPG).

Under the Juvenile Justice and Welfare Act (RA 9344, as amended by RA 10630), what is the minimum age of criminal responsibility in the Philippines?

A child fifteen (15) years of age or under at the time of the commission of the offense is exempt from criminal liability and subjected to an intervention program. A child above 15 but below 18 is also exempt unless they acted WITH discernment.

Any evidence obtained in violation of the constitutional right against unreasonable searches and seizures or privacy of communication is inadmissible for any purpose in any proceeding (the exclusionary rule).

Structural causes (PALM): Polyp, Adenomyosis, Leiomyoma (fibroids), Malignancy/hyperplasia. Non-structural causes (COEIN): Coagulopathy, Ovulatory dysfunction, Endometrial, Iatrogenic, Not yet classified.

25% regular corporate income tax (RCIT) on net taxable income, a reduced 20% rate for domestic MSMEs (net taxable income ≤ PHP 5,000,000 AND total assets excluding land ≤ PHP 100,000,000), and under…

In PLE Surgery, what are Charcot's Triad for Acute Cholangitis and Reynolds' Pentad for Suppurative Cholangitis?

Charcot's Triad: 1. Right Upper Quadrant (RUQ) abdominal pain, 2. Fever/chills, and 3. Jaundice. Reynolds' Pentad adds: 4. Hypotension (septic shock) and 5. Altered mental status.

The system of Absolute Community of Property (ACP), whereas marriages celebrated before August 3, 1988 under the Civil Code defaulted to Conjugal Partnership of Gains (CPG).

5 sources of obligations: Law, Contracts, Quasi-contracts, Acts or omissions punished by law (Delicts), and Quasi-delicts (Torts).

Loops (~60–65%: Radial Loop towards the thumb, Ulnar Loop towards the little finger), Whorls (~30–35%: Plain, Central Pocket, Double Loop, Accidental), and Arches (~5%: Plain Arch and Tented Arch, which…

In PLE Obstetrics & Gynecology, what are the four major causes of abnormal uterine bleeding classified by the FIGO PALM-COEIN system?

Structural causes (PALM): Polyp, Adenomyosis, Leiomyoma (fibroids), Malignancy/hyperplasia. Non-structural causes (COEIN): Coagulopathy, Ovulatory dysfunction, Endometrial, Iatrogenic, Not yet classified.

Psychological incapacity is no longer treated as a medical/psychiatric illness requiring expert testimony from a psychologist/psychiatrist, but as a legal concept referring to a durable or enduring aspect…

1. Rescissible contracts (valid until rescinded due to economic lesion/damage), 2. Voidable contracts (valid until annulled due to vitiated consent or incapacity), 3. Unenforceable contracts (cannot be…

Any person under custodial investigation has the right to be informed of their right to remain silent and to have competent and independent counsel preferably of their own choice; these rights cannot be…

In Philippine Supreme Court Jurisprudence (Tan-Andal v. Andal, G.R. No. 196359, May 11, 2021), how did the Supreme Court redefine Psychological Incapacity under Article 36 of the Family Code?

Psychological incapacity is no longer treated as a medical/psychiatric illness requiring expert testimony from a psychologist/psychiatrist, but as a legal concept referring to a durable or enduring aspect of a spouse's personality structure (gravity, juridical antecedence, and incurability in the legal sense) that renders them incapable of fulfilling essential marital obligations.

25% regular corporate income tax (RCIT) on net taxable income, a reduced 20% rate for domestic MSMEs (net taxable income ≤ PHP 5,000,000 AND total assets excluding land ≤ PHP 100,000,000), and under…

1. Unlawful aggression (the primordial condition sine qua non), 2. Reasonable necessity of the means employed to prevent or repel it, and 3. Lack of sufficient provocation on the part of the person…

Filariasis is transmitted by Aedes poicilius (which breeds in abaca axils) and Anopheles flavirostris; nocturnal blood smears are taken between 8:00 PM and 4:00 AM due to nocturnal periodicity of…

Which Republic Act is the 'Philippine Accountancy Act of 2004' governing the CPA Licensure Examination (CPALE), and what are its Passing Grade and Conditional Credit rules?

Republic Act No. 9298: A candidate must obtain a general average of at least 75% with no grade lower than 65% in any of the 6 subjects. A candidate who obtains 75% or above in at least a majority (4 out of 6) of the subjects receives conditional credit and has 2 years to pass the remaining subjects.

5 sources of obligations: Law, Contracts, Quasi-contracts, Acts or omissions punished by law (Delicts), and Quasi-delicts (Torts).

Parricide is killing one's father, mother, child (legitimate or illegitimate), other legitimate ascendant/descendant, or legitimate spouse.

ACE Inhibitors (e.g., Captopril, Enalapril) and ARBs (e.g., Losartan) are contraindicated in pregnancy (teratogenic fetal renal dysplasia) and bilateral renal artery stenosis.

In PLE Pharmacology & Cardiology, which first-line antihypertensive class is contraindicated in pregnancy and bilateral renal artery stenosis, and what are the safe antihypertensives in pregnancy?

ACE Inhibitors (e.g., Captopril, Enalapril) and ARBs (e.g., Losartan) are contraindicated in pregnancy (teratogenic fetal renal dysplasia) and bilateral renal artery stenosis. Safe antihypertensives in pregnancy ('Hypertensive Moms Love Nifedipine'): Hydralazine, Methyldopa, Labetalol, and Nifedipine.

1. Those owing to outside creditors (external liabilities), 2. Those owing to partners other than for capital and profits (partner loans/advances), 3. Those owing to partners in respect of capital, and 4.…

Republic Act No. 11232: It eliminated the minimum 5-incorporator requirement by allowing a One Person Corporation (OPC) with a single stockholder, and granted corporations perpetual existence by default…

Lands are the raised elevated portions inside the barrel; Grooves are the depressed channels cut into the barrel that impart spin to the bullet.

In PLE Microbiology & Internal Medicine, what is the causative agent, mode of transmission, biphasic clinical course, and gold standard diagnostic test for Leptospirosis in the Philippines?

Causative agent: Leptospira interrogans (spirochete transmitted via skin/mucosal contact with floodwater contaminated with rat urine). Severe icteric form (Weil's disease) presents with jaundice, acute kidney injury (azotemia), and pulmonary hemorrhage. Gold standard diagnosis: Microscopic Agglutination Test (MAT); treatment: Doxycycline (mild/prophylaxis) or IV Penicillin G / Ceftriaxone (severe).

Structural causes (PALM): Polyp, Adenomyosis, Leiomyoma (fibroids), Malignancy/hyperplasia. Non-structural causes (COEIN): Coagulopathy, Ovulatory dysfunction, Endometrial, Iatrogenic, Not yet classified.

1. Financial Accounting and Reporting (FAR), 2. Advanced Financial Accounting and Reporting (AFAR), 3. Management Advisory Services (MAS), 4. Auditing, 5. Regulatory Framework for Business Transactions…

1. Unlawful aggression (the primordial condition sine qua non), 2. Reasonable necessity of the means employed to prevent or repel it, and 3. Lack of sufficient provocation on the part of the person…

In CPALE Management Advisory Services (MAS), how are the Contribution Margin (CM) Ratio, Break-Even Point in Units, and Break-Even Point in Peso Sales calculated?

Contribution Margin per unit = Selling Price - Variable Cost per unit. CM Ratio = CM / Sales. Break-Even Units = Total Fixed Costs / CM per unit. Break-Even Peso Sales = Total Fixed Costs / CM Ratio.

The apprehending team must immediately after seizure conduct a physical inventory and photograph the seized drugs in the presence of the accused (or counsel/representative), an elected public official,…

1. Unmodified (Unqualified / Clean) opinion, 2. Qualified opinion ('except for'—material but not pervasive misstatement or scope limitation), 3. Adverse opinion (material AND pervasive misstatement), and…

Any evidence obtained in violation of the constitutional right against unreasonable searches and seizures or privacy of communication is inadmissible for any purpose in any proceeding (the exclusionary rule).

In CPALE Taxation, under the CREATE Act (RA 11534) and CREATE MORE Act (RA 12066), what are the Corporate Income Tax (CIT) rates for domestic corporations in the Philippines?

25% regular corporate income tax (RCIT) on net taxable income, a reduced 20% rate for domestic MSMEs (net taxable income ≤ PHP 5,000,000 AND total assets excluding land ≤ PHP 100,000,000), and under CREATE MORE (RA 12066, 2024) a 20% CIT rate for Registered Business Enterprises (RBEs) under the Enhanced Deductions Regime (EDR).

Felonies are acts and omissions punishable by the RPC, committed by deceit (dolo) or fault (culpa).

Any person under custodial investigation has the right to be informed of their right to remain silent and to have competent and independent counsel preferably of their own choice; these rights cannot be…

Contribution Margin per unit = Selling Price - Variable Cost per unit. CM Ratio = CM / Sales. Break-Even Units = Total Fixed Costs / CM per unit. Break-Even Peso Sales = Total Fixed Costs / CM Ratio.

In CLE Criminology (RA 9165 - Comprehensive Dangerous Drugs Act of 2002, as amended by RA 10640), what is the 'Chain of Custody' rule under Section 21 regarding physical inventory and photographing of seized drugs?

The apprehending team must immediately after seizure conduct a physical inventory and photograph the seized drugs in the presence of the accused (or counsel/representative), an elected public official, AND a representative of the National Prosecution Service OR the media (reduced from 3 witnesses under RA 9165 to 2 insulating witnesses under RA 10640).

Republic Act No. 11232: It eliminated the minimum 5-incorporator requirement by allowing a One Person Corporation (OPC) with a single stockholder, and granted corporations perpetual existence by default…

A child fifteen (15) years of age or under at the time of the commission of the offense is exempt from criminal liability and subjected to an intervention program.

Algor Mortis (post-mortem cooling of body); Livor Mortis / Post-mortem lividity (purplish gravitational settling of blood in dependent parts, begins 20–30 min, fixed at 8–12 hours); Rigor Mortis…

In CLE Criminalistics (Dactyloscopy / Fingerprint Science), what are the 3 main fingerprint pattern families and their approximate population frequencies?

Loops (~60–65%: Radial Loop towards the thumb, Ulnar Loop towards the little finger), Whorls (~30–35%: Plain, Central Pocket, Double Loop, Accidental), and Arches (~5%: Plain Arch and Tented Arch, which lack a delta/core).

Causative agent: Leptospira interrogans (spirochete transmitted via skin/mucosal contact with floodwater contaminated with rat urine).

1. Those owing to outside creditors (external liabilities), 2. Those owing to partners other than for capital and profits (partner loans/advances), 3. Those owing to partners in respect of capital, and 4.…

1. Rescissible contracts (valid until rescinded due to economic lesion/damage), 2. Voidable contracts (valid until annulled due to vitiated consent or incapacity), 3. Unenforceable contracts (cannot be…

In CPALE RFBT, which Republic Act is the Revised Corporation Code of the Philippines (2019), and what key innovations did it introduce regarding One Person Corporations (OPC) and corporate term?

Republic Act No. 11232: It eliminated the minimum 5-incorporator requirement by allowing a One Person Corporation (OPC) with a single stockholder, and granted corporations perpetual existence by default unless their Articles of Incorporation provide otherwise.

1. Attempted (offender commences commission directly by overt acts but does not perform all acts of execution due to cause other than spontaneous desistance), 2. Frustrated (offender performs all acts of…

Any evidence obtained in violation of the constitutional right against unreasonable searches and seizures or privacy of communication is inadmissible for any purpose in any proceeding (the exclusionary rule).

Inventories are measured at the lower of Cost and Net Realizable Value (LCNRV), where NRV = Estimated Selling Price less Estimated Costs of Completion and Estimated Costs to Make the Sale.

In CLE Criminalistics (Forensic Ballistics), what is the difference between Lands and Grooves in a rifled firearm barrel, and what are Class vs. Individual characteristics?

Lands are the raised elevated portions inside the barrel; Grooves are the depressed channels cut into the barrel that impart spin to the bullet. Class characteristics (caliber, number/direction of grooves) are set before manufacture; Individual characteristics (microscopic striations) are unique to a specific barrel due to wear and machining.

Causative agent: Schistosoma japonicum; Intermediate host/vector: Oncomelania hupensis quadrasi freshwater snail; Diagnostic gold standard: Kato-Katz technique (stool exam for lateral-spined ova); Drug of…

Inventories are measured at the lower of Cost and Net Realizable Value (LCNRV), where NRV = Estimated Selling Price less Estimated Costs of Completion and Estimated Costs to Make the Sale.

5 sources of obligations: Law, Contracts, Quasi-contracts, Acts or omissions punished by law (Delicts), and Quasi-delicts (Torts).

In CPALE Financial Accounting & Reporting (PAS 2 Inventories), how are inventories measured on the statement of financial position, and which cost formulas are permitted?

Inventories are measured at the lower of Cost and Net Realizable Value (LCNRV), where NRV = Estimated Selling Price less Estimated Costs of Completion and Estimated Costs to Make the Sale. Permitted cost formulas: Specific Identification, FIFO (First-In, First-Out), and Weighted Average (LIFO is prohibited under PAS 2/IFRS).

Republic Act No. 9298: A candidate must obtain a general average of at least 75% with no grade lower than 65% in any of the 6 subjects. A candidate who obtains 75% or above in at least a majority (4 out…

Felonies are acts and omissions punishable by the RPC, committed by deceit (dolo) or fault (culpa).

Basic Sciences: 1. Anatomy, 2. Physiology, 3. Biochemistry, 4. Microbiology & Parasitology, 5. Pathology, 6. Pharmacology & Legal Medicine. Clinical Sciences: 7. Internal Medicine, 8. Surgery, 9.…

In PLE Microbiology & Pediatrics, what mosquito vectors transmit Filariasis (Wuchereria bancrofti) and Malaria in the Philippines, and when should nocturnal blood smears be collected for Filariasis?

Filariasis is transmitted by Aedes poicilius (which breeds in abaca axils) and Anopheles flavirostris; nocturnal blood smears are taken between 8:00 PM and 4:00 AM due to nocturnal periodicity of microfilariae (treated with Diethylcarbamazine + Albendazole). Malaria in the Philippines is primarily transmitted by Anopheles flavirostris.

Contribution Margin per unit = Selling Price - Variable Cost per unit. CM Ratio = CM / Sales. Break-Even Units = Total Fixed Costs / CM per unit. Break-Even Peso Sales = Total Fixed Costs / CM Ratio.

Annual net taxable income up to PHP 250,000 is 0% (exempt) from income tax (with graduated brackets from 15% up to 35% above PHP 8,000,000).

A child fifteen (15) years of age or under at the time of the commission of the offense is exempt from criminal liability and subjected to an intervention program.

In Philippine Legal Ethics & Bar Exams, what is the 'Doctrine of the Fruit of the Poisonous Tree' under Article III, Section 3(2) of the 1987 Constitution?

Any evidence obtained in violation of the constitutional right against unreasonable searches and seizures or privacy of communication is inadmissible for any purpose in any proceeding (the exclusionary rule).

Algor Mortis (post-mortem cooling of body); Livor Mortis / Post-mortem lividity (purplish gravitational settling of blood in dependent parts, begins 20–30 min, fixed at 8–12 hours); Rigor Mortis…

Psychological incapacity is no longer treated as a medical/psychiatric illness requiring expert testimony from a psychologist/psychiatrist, but as a legal concept referring to a durable or enduring aspect…

Felonies are acts and omissions punishable by the RPC, committed by deceit (dolo) or fault (culpa).

In CPALE Advanced Financial Accounting (AFAR - Partnership Liquidation), in what strict statutory order must partnership assets be distributed upon liquidation under the Philippine Civil Code?

1. Those owing to outside creditors (external liabilities), 2. Those owing to partners other than for capital and profits (partner loans/advances), 3. Those owing to partners in respect of capital, and 4. Those owing to partners in respect of profits.

1. Financial Accounting and Reporting (FAR), 2. Advanced Financial Accounting and Reporting (AFAR), 3. Management Advisory Services (MAS), 4. Auditing, 5. Regulatory Framework for Business Transactions…

1. Attempted (offender commences commission directly by overt acts but does not perform all acts of execution due to cause other than spontaneous desistance), 2. Frustrated (offender performs all acts of…

Causative agent: Schistosoma japonicum; Intermediate host/vector: Oncomelania hupensis quadrasi freshwater snail; Diagnostic gold standard: Kato-Katz technique (stool exam for lateral-spined ova); Drug of…

What are the 6 official subjects tested in the Philippine CPA Licensure Examination (CPALE)?

1. Financial Accounting and Reporting (FAR), 2. Advanced Financial Accounting and Reporting (AFAR), 3. Management Advisory Services (MAS), 4. Auditing, 5. Regulatory Framework for Business Transactions (RFBT), and 6. Taxation.

1. Rescissible contracts (valid until rescinded due to economic lesion/damage), 2. Voidable contracts (valid until annulled due to vitiated consent or incapacity), 3. Unenforceable contracts (cannot be…

Lands are the raised elevated portions inside the barrel; Grooves are the depressed channels cut into the barrel that impart spin to the bullet.

Charcot's Triad: 1. Right Upper Quadrant (RUQ) abdominal pain, 2. Fever/chills, and 3. Jaundice. Reynolds' Pentad adds: 4. Hypotension (septic shock) and 5. Altered mental status.

In PLE Legal Medicine (Forensic Pathology), what is the chronological sequence of post-mortem changes (Algor Mortis, Livor Mortis, Rigor Mortis) after somatic death?

Algor Mortis (post-mortem cooling of body); Livor Mortis / Post-mortem lividity (purplish gravitational settling of blood in dependent parts, begins 20–30 min, fixed at 8–12 hours); Rigor Mortis (post-mortem muscular stiffening due to ATP depletion, begins 2–4 hours in small muscles of jaw/eyelids, complete at 12 hours, disappears at 24–36 hours as putrefaction starts).

Inventories are measured at the lower of Cost and Net Realizable Value (LCNRV), where NRV = Estimated Selling Price less Estimated Costs of Completion and Estimated Costs to Make the Sale.

25% regular corporate income tax (RCIT) on net taxable income, a reduced 20% rate for domestic MSMEs (net taxable income ≤ PHP 5,000,000 AND total assets excluding land ≤ PHP 100,000,000), and under…

Parricide is killing one's father, mother, child (legitimate or illegitimate), other legitimate ascendant/descendant, or legitimate spouse.

In CLE & Philippine Constitutional/Criminal Procedure, what are the Miranda Rights guaranteed under Article III, Section 12(1) of the 1987 Constitution and RA 7438?

Any person under custodial investigation has the right to be informed of their right to remain silent and to have competent and independent counsel preferably of their own choice; these rights cannot be waived except in writing and in the presence of counsel.

Filariasis is transmitted by Aedes poicilius (which breeds in abaca axils) and Anopheles flavirostris; nocturnal blood smears are taken between 8:00 PM and 4:00 AM due to nocturnal periodicity of…

The system of Absolute Community of Property (ACP), whereas marriages celebrated before August 3, 1988 under the Civil Code defaulted to Conjugal Partnership of Gains (CPG).

1. Unmodified (Unqualified / Clean) opinion, 2. Qualified opinion ('except for'—material but not pervasive misstatement or scope limitation), 3. Adverse opinion (material AND pervasive misstatement), and…

In the Revised Penal Code (Article 6), what are the three stages of execution of a felony?

1. Attempted (offender commences commission directly by overt acts but does not perform all acts of execution due to cause other than spontaneous desistance), 2. Frustrated (offender performs all acts of execution which would produce the felony, but it is not produced due to causes independent of the perpetrator's will), and 3. Consummated (all elements necessary for execution and accomplishment are present).

Lands are the raised elevated portions inside the barrel; Grooves are the depressed channels cut into the barrel that impart spin to the bullet.

Algor Mortis (post-mortem cooling of body); Livor Mortis / Post-mortem lividity (purplish gravitational settling of blood in dependent parts, begins 20–30 min, fixed at 8–12 hours); Rigor Mortis…

Republic Act No. 9298: A candidate must obtain a general average of at least 75% with no grade lower than 65% in any of the 6 subjects. A candidate who obtains 75% or above in at least a majority (4 out…

In the Philippine Physician Licensure Exam (PLE), what are the 12 official medical board subjects (6 Basic Sciences + 6 Clinical Sciences)?

Basic Sciences: 1. Anatomy, 2. Physiology, 3. Biochemistry, 4. Microbiology & Parasitology, 5. Pathology, 6. Pharmacology & Legal Medicine. Clinical Sciences: 7. Internal Medicine, 8. Surgery, 9. Obstetrics & Gynecology, 10. Pediatrics & Nutrition, 11. Preventive Medicine & Public Health, 12. Psychiatry (integrated).

ACE Inhibitors (e.g., Captopril, Enalapril) and ARBs (e.g., Losartan) are contraindicated in pregnancy (teratogenic fetal renal dysplasia) and bilateral renal artery stenosis.

The apprehending team must immediately after seizure conduct a physical inventory and photograph the seized drugs in the presence of the accused (or counsel/representative), an elected public official,…

1. Attempted (offender commences commission directly by overt acts but does not perform all acts of execution due to cause other than spontaneous desistance), 2. Frustrated (offender performs all acts of…

In the Criminologist Licensure Exam (CLE, RA 11131) & Criminal Law, what distinguishes Murder (Art. 248) from Homicide (Art. 249) and Parricide (Art. 246)?

Parricide is killing one's father, mother, child (legitimate or illegitimate), other legitimate ascendant/descendant, or legitimate spouse. Murder is killing any other person attended by qualifying circumstances (treachery/alevosia, evident premeditation, price/reward, etc.). Homicide is unlawful killing that is neither parricide, infanticide, nor murder.

Basic Sciences: 1. Anatomy, 2. Physiology, 3. Biochemistry, 4. Microbiology & Parasitology, 5. Pathology, 6. Pharmacology & Legal Medicine. Clinical Sciences: 7. Internal Medicine, 8. Surgery, 9.…

Contribution Margin per unit = Selling Price - Variable Cost per unit. CM Ratio = CM / Sales. Break-Even Units = Total Fixed Costs / CM per unit. Break-Even Peso Sales = Total Fixed Costs / CM Ratio.

Republic Act No. 11232: It eliminated the minimum 5-incorporator requirement by allowing a One Person Corporation (OPC) with a single stockholder, and granted corporations perpetual existence by default…

In the Philippine Family Code (Executive Order No. 209), what is the default property regime governing marriages celebrated on or after August 3, 1988 in the absence of a marriage settlement (prenuptial agreement)?

The system of Absolute Community of Property (ACP), whereas marriages celebrated before August 3, 1988 under the Civil Code defaulted to Conjugal Partnership of Gains (CPG).

Annual net taxable income up to PHP 250,000 is 0% (exempt) from income tax (with graduated brackets from 15% up to 35% above PHP 8,000,000).

1. Justifying circumstances (Art. 11, e.g., self-defense—no crime, no civil liability except paragraph 4), 2. Exempting circumstances (Art. 12, e.g., insanity/minority—there is a crime, no criminal…

Causative agent: Leptospira interrogans (spirochete transmitted via skin/mucosal contact with floodwater contaminated with rat urine).

In CPALE RFBT & Philippine Civil Code (Article 1156 & 1157, RA 386), what are the 5 sources of obligations and the 3 essential requisites of a valid contract (Article 1318)?

5 sources of obligations: Law, Contracts, Quasi-contracts, Acts or omissions punished by law (Delicts), and Quasi-delicts (Torts). 3 essential requisites of a contract (COC): Consent of the contracting parties, Object certain which is the subject matter, and Cause (consideration) of the obligation.

1. Justifying circumstances (Art. 11, e.g., self-defense—no crime, no civil liability except paragraph 4), 2. Exempting circumstances (Art. 12, e.g., insanity/minority—there is a crime, no criminal…

Basic Sciences: 1. Anatomy, 2. Physiology, 3. Biochemistry, 4. Microbiology & Parasitology, 5. Pathology, 6. Pharmacology & Legal Medicine. Clinical Sciences: 7. Internal Medicine, 8. Surgery, 9.…

1. Those owing to outside creditors (external liabilities), 2. Those owing to partners other than for capital and profits (partner loans/advances), 3. Those owing to partners in respect of capital, and 4.…

In PLE Preventive Medicine & Philippine Public Health, what is the causative agent, vector, diagnostic gold standard, and drug of choice for Schistosomiasis in endemic Philippine provinces (Leyte, Samar, Mindanao)?

Causative agent: Schistosoma japonicum; Intermediate host/vector: Oncomelania hupensis quadrasi freshwater snail; Diagnostic gold standard: Kato-Katz technique (stool exam for lateral-spined ova); Drug of choice: Praziquantel.

Charcot's Triad: 1. Right Upper Quadrant (RUQ) abdominal pain, 2. Fever/chills, and 3. Jaundice. Reynolds' Pentad adds: 4. Hypotension (septic shock) and 5. Altered mental status.

Republic Act No. 9298: A candidate must obtain a general average of at least 75% with no grade lower than 65% in any of the 6 subjects. A candidate who obtains 75% or above in at least a majority (4 out…

1. Justifying circumstances (Art. 11, e.g., self-defense—no crime, no civil liability except paragraph 4), 2. Exempting circumstances (Art. 12, e.g., insanity/minority—there is a crime, no criminal…

In CPALE Taxation, under the TRAIN Law (RA 10963, 2023–present schedule), what annual net taxable income bracket is exempt from personal income tax for individual taxpayers, and what is the 8% optional tax option?

Annual net taxable income up to PHP 250,000 is 0% (exempt) from income tax (with graduated brackets from 15% up to 35% above PHP 8,000,000). Self-employed individuals and professionals whose gross sales/receipts do not exceed the PHP 3,000,000 VAT threshold may elect an 8% flat tax on gross sales/receipts in excess of PHP 250,000 in lieu of graduated income tax and percentage tax.

1. Unmodified (Unqualified / Clean) opinion, 2. Qualified opinion ('except for'—material but not pervasive misstatement or scope limitation), 3. Adverse opinion (material AND pervasive misstatement), and…

Loops (~60–65%: Radial Loop towards the thumb, Ulnar Loop towards the little finger), Whorls (~30–35%: Plain, Central Pocket, Double Loop, Accidental), and Arches (~5%: Plain Arch and Tented Arch, which…

Structural causes (PALM): Polyp, Adenomyosis, Leiomyoma (fibroids), Malignancy/hyperplasia. Non-structural causes (COEIN): Coagulopathy, Ovulatory dysfunction, Endometrial, Iatrogenic, Not yet classified.

Under Article 11 of the Revised Penal Code, what are the three indispensable requisites of Self-Defense?

1. Unlawful aggression (the primordial condition sine qua non), 2. Reasonable necessity of the means employed to prevent or repel it, and 3. Lack of sufficient provocation on the part of the person defending himself.

Any person under custodial investigation has the right to be informed of their right to remain silent and to have competent and independent counsel preferably of their own choice; these rights cannot be…

Charcot's Triad: 1. Right Upper Quadrant (RUQ) abdominal pain, 2. Fever/chills, and 3. Jaundice. Reynolds' Pentad adds: 4. Hypotension (septic shock) and 5. Altered mental status.

Annual net taxable income up to PHP 250,000 is 0% (exempt) from income tax (with graduated brackets from 15% up to 35% above PHP 8,000,000).

In Philippine Criminal Law (Revised Penal Code, Act No. 3815, Article 3 & Article 26 as amended by RA 10951), how are felonies committed and how are fines classified?

Felonies are acts and omissions punishable by the RPC, committed by deceit (dolo) or fault (culpa). Under RA 10951 (2017), fine classifications were adjusted to: Afflictive (> PHP 1,200,000), Correctional (PHP 40,000 to PHP 1,200,000), and Light (< PHP 40,000).

Parricide is killing one's father, mother, child (legitimate or illegitimate), other legitimate ascendant/descendant, or legitimate spouse.

Filariasis is transmitted by Aedes poicilius (which breeds in abaca axils) and Anopheles flavirostris; nocturnal blood smears are taken between 8:00 PM and 4:00 AM due to nocturnal periodicity of…

The apprehending team must immediately after seizure conduct a physical inventory and photograph the seized drugs in the presence of the accused (or counsel/representative), an elected public official,…

In the Revised Penal Code (Articles 11–15), what are the 5 circumstances affecting criminal liability (JEMAA)?

1. Justifying circumstances (Art. 11, e.g., self-defense—no crime, no civil liability except paragraph 4), 2. Exempting circumstances (Art. 12, e.g., insanity/minority—there is a crime, no criminal liability, but with civil liability), 3. Mitigating circumstances (Art. 13—reduces penalty), 4. Aggravating circumstances (Art. 14—increases penalty), and 5. Alternative circumstances (Art. 15—relationship, intoxication, degree of instruction).

Loops (~60–65%: Radial Loop towards the thumb, Ulnar Loop towards the little finger), Whorls (~30–35%: Plain, Central Pocket, Double Loop, Accidental), and Arches (~5%: Plain Arch and Tented Arch, which…

ACE Inhibitors (e.g., Captopril, Enalapril) and ARBs (e.g., Losartan) are contraindicated in pregnancy (teratogenic fetal renal dysplasia) and bilateral renal artery stenosis.

1. Financial Accounting and Reporting (FAR), 2. Advanced Financial Accounting and Reporting (AFAR), 3. Management Advisory Services (MAS), 4. Auditing, 5. Regulatory Framework for Business Transactions…

In CPALE Auditing (Philippine Standards on Auditing - PSA 700/705), what are the four types of audit opinions an independent CPA can express on financial statements?

1. Unmodified (Unqualified / Clean) opinion, 2. Qualified opinion ('except for'—material but not pervasive misstatement or scope limitation), 3. Adverse opinion (material AND pervasive misstatement), and 4. Disclaimer of opinion (material AND pervasive inability to obtain sufficient appropriate audit evidence).

A child fifteen (15) years of age or under at the time of the commission of the offense is exempt from criminal liability and subjected to an intervention program.

Causative agent: Leptospira interrogans (spirochete transmitted via skin/mucosal contact with floodwater contaminated with rat urine).

Psychological incapacity is no longer treated as a medical/psychiatric illness requiring expert testimony from a psychologist/psychiatrist, but as a legal concept referring to a durable or enduring aspect…

PRC CPALE, PLE Medicine, Criminology (CLE) & Philippine Bar: Revised Penal Code, Civil Code, Taxation (TRAIN/CREATE), Auditing & Philippine Medical Boards

Covers specialized Philippine licensure exams: CPALE (FAR, AFAR, MAS, Auditing, RFBT, Taxation under TRAIN RA 10963 & CREATE RA 11534), Philippine Bar & CLE Criminology (Revised Penal Code Act 3815, Civil Code RA 386, Criminalistics, Miranda Doctrine), and PLE Philippine Physician Licensure Exam clinical & preventive medicine.

Level: advanced
Languages: en → en
Cards: 32
Markdown: PRC CPALE, PLE Medicine, Criminology (CLE) & Philippine Bar: Revised Penal Code, Civil Code, Taxation (TRAIN/CREATE), Auditing & Philippine Medical Boards (.md)

Flashcards (32)