This is a comprehensive and thorough preparatory review for the Auditing Theory (AT) Exam of the Philippine Licensure Exam for CPAs (LECPA) and the Special Professional Licensure Exam (SPLE) for CPAs in the Middle East. The app features video lecture discussions, concept notes, quizzers, drills and preboard exams. The review is designed by Raymund Francis Escala, CPA MBA, and one of the nation’s leading CPA reviewers in Auditing Theory.