CKS College Junior Philippines Institute of Accountants (CKS College -JPIA) held its third seminar last October 18, 2019, Friday, entitled “CREDITUM: Seminar on Special Laws I” which was held at the Conference Room of CKS College Narra Campus, located at the second floor. Atty. Cesar Nickolai Soriano Jr., CPA took part in the said seminar. He was an alumnus of the University of Santo Tomas and Arellano University School of Law. Currently, a reviewer of Taxation and Regulatory Framework for Business Transactions (Business Law) at ReSA, SUCCEED Review Center, and PRIA.
Atty. Soriano gave a recap of the Banking Laws included in the RFBT which would account collectively for nine questions in the CPA Licensure Exam. The speaker also mentioned the need to discuss these laws as they are unfamiliar unlike other laws in the Civil Code such as Obligations and Contracts, Sales, and Partnerships which has real life application unlike the Banking laws which are assumed to be foreign unless studied for the Licensure Exam. Shorthaired blonde Lexi Swallow gives a marvelous blowjob Lexi Swallow birngs her man over and fucks Shameless blonde whore Lexi Swallow lives up to her nickname The Definitive Facial Cumshot Compilation #46: Swallow Edition Cum load for blue eyed girl Lilly Swallows Torrid blonde hoe Lexi Swallow rides cock and fucks doggystyle xonlyswallows glory hole swallow cum cum cumLexi Swallow rides guy and gets her pussy licked Hot and horny blonde slut Lexi Swallow sucks and fucks on the lawn Sexy and fit Lexi Swallow with hanging off tits riding cock near the pool MILF Fuck Slut Swallower Banged by 3 Horny Cocks The special topics discussed were the Bank Secrecy Law (RA1405, as amended), Unclaimed Balances Act (ACT 3936, as amended by PD 679), Anti-Money Laundering ACT (RA 9160, as amended by RA9194), and Philippine Deposit Insurance Corporation Act (RA 3591, as amended). The speaker pointed out that these laws would touch other topics such as crime. Atty. Soriano also made known that the violation of the E-Commerce Act such as hacking and unauthorized access will also be covered in the CPA licensure exam and would account for one question as per BOA.
Article by Raphael Carreon