[WE ARE NOW ACCEPTING ENROLLEES FOR MAY 2023 CPALE | EARLY REVIEW ACCESS FOR 11 MONTHS] Taxation is considered by most CPALE examinees as the most difficult among all subjects. Add to the fact that new tax laws have been passed – TRAIN, CREATE and Bayanihan Act. In fact, this subject is the reason why passing rates have been low — and Pinnacle recognizes this struggle. 💪🏽 We believe that to develop mastery of this subject, it is crucial to carefully build up basic concepts first and structure