PATH & CO., CPAs

PATH & CO., CPAs General Professional Partnership (GPP)

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. ๐Ÿš€

Donโ€™t miss outโ€”secure your spot now and be part of something big!

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

17/04/2026

๐Ÿ“ข 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. โœ…

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.

๐Ÿ”— Registration Link: bit.ly/SEC-CAN-Annual-Reports
๐Ÿ—“๏ธ Date: 23 April 2026 (Thursday)
๐Ÿ•‘ Time: 2:00 PM - 3:00 PM

Register now and be part of this informative session.

06/04/2026

๐Ÿ“ฃ ๐—ฆ๐—˜๐—– ๐—ณ๐˜‚๐—ฟ๐˜๐—ต๐—ฒ๐—ฟ ๐—ฒ๐˜…๐˜๐—ฒ๐—ป๐—ฑ๐˜€ ๐—ฟ๐—ฒ๐—ด๐—ถ๐˜€๐˜๐—ฟ๐—ฎ๐˜๐—ถ๐—ผ๐—ป ๐—ณ๐—ฒ๐—ฒ ๐—ฑ๐—ถ๐˜€๐—ฐ๐—ผ๐˜‚๐—ป๐˜๐˜€ ๐—ณ๐—ผ๐—ฟ ๐— ๐—ฆ๐— ๐—˜๐˜€

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.

โ€œAs 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,โ€ SEC Chairperson Francis Lim said.

โ€œBy 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,โ€ 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 Commissionโ€™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

๐Ÿ“ฃ ๐—ก๐—ข๐—ง๐—œ๐—–๐—˜: ๐—ฅ๐—ฒ๐—พ๐˜‚๐—ฒ๐˜€๐˜๐˜€ ๐—ณ๐—ผ๐—ฟ ๐— ๐—ผ๐—ป๐—ถ๐˜๐—ผ๐—ฟ๐—ถ๐—ป๐—ด ๐—–๐—น๐—ฒ๐—ฎ๐—ฟ๐—ฎ๐—ป๐—ฐ๐—ฒ ๐—ณ๐—ผ๐—ฟ ๐—ฐ๐—ผ๐—ฟ๐—ฝ๐—ผ๐—ฟ๐—ฎ๐˜๐—ถ๐—ผ๐—ป๐˜€ ๐˜„๐—ถ๐˜๐—ต ๐—ถ๐—ป๐˜๐—ฒ๐—ป๐—ฑ๐—ฒ๐—ฑ ๐—ฎ๐—ฝ๐—ฝ๐—น๐—ถ๐—ฐ๐—ฎ๐˜๐—ถ๐—ผ๐—ป๐˜€ ๐—ฏ๐—ฒ๐—ณ๐—ผ๐—ฟ๐—ฒ ๐˜๐—ต๐—ฒ ๐—™๐—ถ๐—ป๐—ฎ๐—ป๐—ฐ๐—ถ๐—ฎ๐—น ๐—”๐—ป๐—ฎ๐—น๐˜†๐˜€๐—ถ๐˜€ ๐—ฎ๐—ป๐—ฑ ๐—”๐˜‚๐—ฑ๐—ถ๐˜ ๐——๐—ฒ๐—ฝ๐—ฎ๐—ฟ๐˜๐—บ๐—ฒ๐—ป๐˜ ๐˜€๐—ต๐—ฎ๐—น๐—น ๐—ป๐—ผ๐˜„ ๐—ฏ๐—ฒ ๐—ณ๐—ถ๐—น๐—ฒ๐—ฑ ๐˜๐—ต๐—ฟ๐—ผ๐˜‚๐—ด๐—ต ๐—ฒ๐—ช๐—”๐—ง๐—–๐—›

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.

๐Ÿ”— 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/

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