D. A. Gubatan Accounting Office

27/01/2026

📣 𝗦𝗘𝗖 𝗲𝘅𝗽𝗮𝗻𝗱𝘀 𝘂𝘀𝗲 𝗼𝗳 𝘀𝘂𝗯𝘀𝗰𝗿𝗶𝗽𝘁𝗶𝗼𝗻 𝗰𝗼𝗻𝘁𝗿𝗮𝗰𝘁𝘀 𝘁𝗼 𝘀𝘁𝗿𝗲𝗮𝗺𝗹𝗶𝗻𝗲 𝗰𝗮𝗽𝗶𝘁𝗮𝗹 𝗶𝗻𝗰𝗿𝗲𝗮𝘀𝗲𝘀

The Securities and Exchange Commission (SEC) is making it easier for corporations to expand their operations by streamlining the application process for increases in their authorized capital stock.

The Commission on January 22 issued Memorandum Circular (MC) No. 6, Series of 2026, effectively expanding the coverage of subscription contracts.

The new rule removes the threshold requirement of more than P50 million paid-up capital for which the submission of a Special Audit Report (SAR) is required.

In lieu of SARs, companies can now submit subscription contracts as part of the basic requirements in their applications to increase their authorized capital stock, where the subscription to the increase is paid in cash.

🔗 Read the full Memorandum Circular here: https://www.sec.gov.ph/mc-2026/sec-mc-no-06-series-of-2026/

26/01/2026

SEC Notice: WEBINAR ON THE ACCOMPLISHMENT OF THE 2025 IMPACT EVALUATION REPORT (IER) SURVEY FORM

24/01/2026

21/01/2026

📣 𝗦𝗘𝗖 𝗲𝘅𝗲𝗺𝗽𝘁𝘀 𝗺𝗶𝗰𝗿𝗼 𝗲𝗻𝘁𝗲𝗿𝗽𝗿𝗶𝘀𝗲𝘀 𝗳𝗿𝗼𝗺 𝘀𝘂𝗯𝗺𝗶𝘁𝘁𝗶𝗻𝗴 𝗮𝘂𝗱𝗶𝘁𝗲𝗱 𝗙𝗦

Micro enterprises are now exempted from submitting audited financial statements as part of their reportorial requirements, as the Securities and Exchange Commission (SEC) moves to streamline compliance and reduce regulatory burdens for small companies.

The Commission on January 20 issued Memorandum Circular No. 4, Series of 2026, providing the Amendments to the Application and Definition of Terms under Revised Rule 68 of Republic Act No. 8799, or the Securities and Regulation Code (SRC), in Relation to the Adjustment of the Audit Threshold.

The memorandum circular exempts both stock and nonstock corporations with total assets or liabilities not exceeding P3 million from submitting audited financial statements.

Previously, only stock and nonstock corporations with total assets or liabilities less than P600,000 were exempted from mandatory audit.

🔗 Read the full Memorandum Circular here: https://www.sec.gov.ph/mc-2026/sec-mc-no-04-series-of-2026

14/01/2026

13/01/2026

BIR Reminder from Revenue District Office (RDO) 2 - Ilocos Sur

24/12/2025

As the year comes to a close, we would like to take a moment to sincerely thank you for your trust, support, and continued relationship with us.

This festive season is a time for reflection, gratitude, and togetherness. We hope that Christmas brings you and your loved ones joy, peace, and well-deserved rest, and that the New Year ahead is filled with good health, happiness, and new opportunities.

It has been our privilege to work with you throughout the year, and we look forward to continuing our journey together in the year ahead.

From all of us at D.A Gubatan Accounting Office, we wish our clients, friends, and families a very Merry Christmas and a prosperous and successful New Year. 🎄🎄🎄🎇🎇🎇

17/12/2025

Congratulations on completing your internship here at our humble firm, D. A. Gubatan Accounting Office, Lai and Anne.

We sincerely appreciate the effort you have put into your work and the positive contributions you’ve made to our team during your internship.

We are proud of what you have accomplished and wish you continued success in your academic and professional journeys.

Thank you for being a valuable part of our firm.

10/12/2025

Our accounting firm is looking for motivated and detail-oriented interns/OJTs who want to gain real-world experience in accounting, bookkeeping, and related tasks.

06/12/2025

Annual Christmas Party of PICPA and ACPAPP Bulacan 🎄🎄🎄

28/11/2025

PUBLIC ADVISORY

17/11/2025

PICPA 80th Annual National Convention