PATH & CO., CPAs

09/05/2026

The 26th Annual National Convention is officially OPEN for registration!

Get ready for inspiring talks, meaningful connections, and an unforgettable experience with fellow professionals. 🚀

Don’t miss out—secure your spot now and be part of something big!

Click here to register: https://forms.gle/vemhZVH2rBC4PGru5

17/04/2026

📢 Extended Deadline!

Securities and Exchange Commission announced the updated filing deadline for the 2025 Annual Financial Statements.

The deadline was extended from 29 May 2026 to 15 June 2026 in light with the recent extension of Bureau of Internal Revenue for the 2025 Annual Income Tax Return filing deadline.

Despite the extension, it is still highly encouraged to file as early as possible through the SEC eFAST tool to avoid unnecessary delays and penalties.

Read more details about the notice here: https://www.sec.gov.ph/notices-2026/extension-of-the-deadline-for-filing-of-2025-annual-financial-statements-afs/

17/04/2026

Filing made clear and simple. ✅

The SEC invites all corporations, stakeholders, and the public to the SEC CAN! Webinar on Reportorial Requirements.

This webinar will provide essential guidance on the submission of annual mandatory reports, key deadlines, and the proper use of the SEC Digital Systems to ensure accurate and timely filings.

🔗 Registration Link: bit.ly/SEC-CAN-Annual-Reports
🗓️ Date: 23 April 2026 (Thursday)
🕑 Time: 2:00 PM - 3:00 PM

Register now and be part of this informative session.

06/04/2026

📣 𝗦𝗘𝗖 𝗳𝘂𝗿𝘁𝗵𝗲𝗿 𝗲𝘅𝘁𝗲𝗻𝗱𝘀 𝗿𝗲𝗴𝗶𝘀𝘁𝗿𝗮𝘁𝗶𝗼𝗻 𝗳𝗲𝗲 𝗱𝗶𝘀𝗰𝗼𝘂𝗻𝘁𝘀 𝗳𝗼𝗿 𝗠𝗦𝗠𝗘𝘀

The Securities and Exchange Commission (SEC) extended anew the period for availing of discounts by micro, small and medium enterprises (MSMEs) seeking to incorporate their businesses.

The Commission on March 26 issued SEC Memorandum Circular No. 13, Series of 2026, aimed at Further Supporting the Growth and Expansion of MSMEs by Extending Discounted Rates for Certain Filing Fees.

The memorandum circular extends the effectivity of the 20 percent discount given to MSMEs for their corporate registration until December 31.

The reduced rates, which have been in place since July 16, 2025, have resulted in P54.77 million in savings for MSMEs registering with the Commission as of March 26, 2026.

“As the backbone of the Philippine economy, MSMEs deserve every opportunity to grow and thrive. The savings already realized by our entrepreneurs since July represent the businesses that now have legal standing to access credit, grow their operations, and contribute more robustly to our economy,” SEC Chairperson Francis Lim said.

“By extending these discounted rates through the end of 2026, we are reaffirming our commitment to the accessibility and affordability of doing business in the Philippines,” he added.

Meanwhile, the 50 percent discount for the registration of securities of MSMEs remains in effect until June 30. The lower fees also cover securities being registered through the Commission’s streamlined processes for power generation and distribution utility companies, real estate developers and/or managers in relation to rental pool deals, agri-business firms, and hospitals.

Read the full press release here: https://www.sec.gov.ph/pr-2026/sec-further-extends-registration-fee-discounts-for-msmes/

Read the full memorandum circular here: https://www.sec.gov.ph/mc-2026/sec-mc-no-13-series-of-2026/

11/03/2026

📣 𝗡𝗢𝗧𝗜𝗖𝗘: 𝗥𝗲𝗾𝘂𝗲𝘀𝘁𝘀 𝗳𝗼𝗿 𝗠𝗼𝗻𝗶𝘁𝗼𝗿𝗶𝗻𝗴 𝗖𝗹𝗲𝗮𝗿𝗮𝗻𝗰𝗲 𝗳𝗼𝗿 𝗰𝗼𝗿𝗽𝗼𝗿𝗮𝘁𝗶𝗼𝗻𝘀 𝘄𝗶𝘁𝗵 𝗶𝗻𝘁𝗲𝗻𝗱𝗲𝗱 𝗮𝗽𝗽𝗹𝗶𝗰𝗮𝘁𝗶𝗼𝗻𝘀 𝗯𝗲𝗳𝗼𝗿𝗲 𝘁𝗵𝗲 𝗙𝗶𝗻𝗮𝗻𝗰𝗶𝗮𝗹 𝗔𝗻𝗮𝗹𝘆𝘀𝗶𝘀 𝗮𝗻𝗱 𝗔𝘂𝗱𝗶𝘁 𝗗𝗲𝗽𝗮𝗿𝘁𝗺𝗲𝗻𝘁 𝘀𝗵𝗮𝗹𝗹 𝗻𝗼𝘄 𝗯𝗲 𝗳𝗶𝗹𝗲𝗱 𝘁𝗵𝗿𝗼𝘂𝗴𝗵 𝗲𝗪𝗔𝗧𝗖𝗛

Following the successful onboarding of the Financial Analysis and Audit Department (FAAD) to the Electronic Workbench and Analytics Technical Computing Hub (eWATCH), please be advised that effective Monday, 09 March 2026, all applicants with intended and/or pending applications shall file their requests for Monitoring Clearance exclusively through eWATCH at ewatch.sec.gov.ph/login

Accordingly, all requests for Monitoring Clearance received via electronic mail prior to the above effective date shall continue to be processed in the usual manner.

Furthermore, FAAD shall continue to utilize its official electronic mail ([email protected]) for the motu proprio issuance of Monitoring Sheets, particularly for corporations with equity-related violations identified during processing, as well as for corporations required to undergo post-audit procedures by the Department.

For your guidance and strict compliance.

🔗 Read this Notice on the SEC website: https://www.sec.gov.ph/notices/requests-for-monitoring-clearance-for-corporations-with-intended-applications-before-the-financial-analysis-and-audit-department-shall-now-be-filed-through-ewatch/

12/09/2025

The Association of CPAs in Public Practice (ACPAPP) stands united with PICPA and other professional organizations in the fight against corruption in government agencies, including the Department of Public Works and Highways (DPWH).

09/05/2025

Ready, set, file! 📄

Submission of Annual Financial Statements (AFS) has officially started for corporations with SEC registration numbers ending in 𝟭 𝗮𝗻𝗱 𝟮.

Rewatch our eFAST tutorial video at bit.ly/eFASTguide for a step-by-step guide on how to submit reports.

Don't forget to submit until 𝗠𝗮𝘆 𝟭𝟲, 𝗙𝗿𝗶𝗱𝗮𝘆!

20/03/2025

📣 𝗡𝗢𝗧𝗜𝗖𝗘: 𝗡𝗲𝘄 𝗘𝗺𝗮𝗶𝗹 𝗔𝗱𝗱𝗿𝗲𝘀𝘀𝗲𝘀 𝗼𝗳 𝘁𝗵𝗲 𝗙𝗶𝗻𝗮𝗻𝗰𝗶𝗮𝗹 𝗔𝗻𝗮𝗹𝘆𝘀𝗶𝘀 𝗮𝗻𝗱 𝗔𝘂𝗱𝗶𝘁 𝗗𝗲𝗽𝗮𝗿𝘁𝗺𝗲𝗻𝘁 (𝗙𝗔𝗔𝗗)

Please be informed that the Financial Analysis and Audit Department (FAAD) shall utilize new email addresses effective 20 March 2025 for applications under its jurisdiction:

𝗳𝗮𝗮𝗱_𝗮𝗽𝗽𝗹𝗶𝗰𝗮𝘁𝗶𝗼𝗻@𝘀𝗲𝗰.𝗴𝗼𝘃.𝗽𝗵
👉 Declaration of Cash or Stock Dividend (For shares that are not listed)
👉 Certification of Paid-up Capital / Capital Structure / Percentage of Ownership
👉 Confirmation of Valuation
👉 Creation of Additional Paid-in Capital (APIC)
👉 Creation of Bonded Indebtedness
👉 Decrease of Capital Stock
👉 Increase of Capital Stock, except FIA-registered Corporations
👉 Equity Restructuring
👉 Merger/Consolidation (for the surviving only)
👉 Property Dividend Declaration
👉 Quasi-Reorganization
👉 Reclassification / Declassification / Conversion of Shares / Change in par value
👉 Joint Certifications for application for Increase of Capital Stock (through Cash infusion)

𝗺𝗲𝗿𝗴𝗲𝗿𝘀𝗰𝗼𝗻𝘀𝗼𝗯𝗮𝗻𝗸𝘀_𝗳𝗮𝗮𝗱@𝘀𝗲𝗰.𝗴𝗼𝘃.𝗽𝗵
👉 Merger / Consolidation (for Banks)

𝗳𝗮𝗮𝗱_𝗺𝗼𝗻𝗶𝘁𝗼𝗿𝗶𝗻𝗴@𝘀𝗲𝗰.𝗴𝗼𝘃.𝗽𝗵
👉 Monitoring of Ordinary Domestic Corporation

𝗳𝗮𝗮𝗱_𝗶𝗻𝗾𝘂𝗶𝗿𝘆@𝘀𝗲𝗰.𝗴𝗼𝘃.𝗽𝗵
👉 FAAD General Inquiry

The existing FAAD email addresses listed below shall be 𝗧𝗘𝗥𝗠𝗜𝗡𝗔𝗧𝗘𝗗:
❌ [email protected]
❌ [email protected]
❌ [email protected]
❌ [email protected]
❌ [email protected]
❌ [email protected]
❌ [email protected]
❌ [email protected]

Please be guided accordingly.

20/02/2025

27/06/2024

na sa bisa ng EoPT ay ating binawasan ang iba't-ibang mga penalties and charges? Ang EoPT ay ating isinabatas na may diin sa pagpapadali ng tax compliance ng mga micro and small enterprises.

19/03/2024