Final answer:
Filipinos sing the song 'Auld Lang Syne' during New Year's Eve celebrations as a way to commemorate the past and celebrate new beginnings.
Step-by-step explanation:
The song 'Auld Lang Syne' is often sung by Filipinos during New Year's Eve celebrations as a way to commemorate the past and celebrate new beginnings. The song originated in Scotland and has since become popular worldwide as a symbol of bidding farewell to the old year and welcoming the new one.