Republic ofthe Philippines

COMMISSION ON AUDIT
Commonwealth A venue
Quezon City

2015-0'32,

No.

RESOLUTION

SEP 0 7 2015

Date
SUBJECT

Revising the policy on entry level positions for Certified Public Accountants (CPAs) and
promotion of CPAs and Lawyers who assumed office as State Auditing Examiner II (SG-13)
and Attorney IV (SG-23), respectively.

WHEREAS, the Administrative Code of 1987 (Executive Order No. 292), the Philippine Civil

Service Law (PD 807) and the Civil Service Commission {CSC) Omnibus Rules Implementing Book V of EO
292, all call for the establishment of recruitment and promotion rules based on merit and fitness;
WHEREAS, in line with this Commission's commitment to secure the services of competent

professionals especially in the fields of audit and legal services and develop their capacity in line with
excellent public work ethics, the Commission intensified its recruitment campaign and streamlined
recruitment and promotion processes to fast track the recruitment and promotion processes;
WHEREAS, under COA Resolution No. 2014-001 dated January 22, 2014, the entry level

positions for CPAs are State Auditing Examiner II {SAE II, SG-13) and State Auditor I {SA I, SG-16), with
their corresponding qualification standards;
WHEREAS, under the COA Revised Plantilla, the entry level position for lawyers is Attorney IV

(SG-23) with corresponding qualification standards;

WHEREAS, the Commission Proper, in its Executive Meeting on April 23, 2015, took cognizance

of the growing number of SAE II recruits who are qualified for promotion to SA I but whose career
progression may be stalled due to the diminishing number of vacant SA I positions, most of which are
used for recruitment; in a similar vein, due consideration should also be given to the career progression
of Attorney IV incumbents who are qualified for promotion to Attorney V {SG-25) or equivalent position;
WHEREAS, in order to retain the services of these highly qualified and competent recruits, the

CP agreed that the promotion of qualified CPAs and lawyers be prioritized in the filling up of vacant SA I
and Attorney V positions, respectively;
WHEREFORE, pre"mi!s)considered, the Commission Proper RESOLVES, as it does hereby
RESOLVE, to use the SAE

'i\ '1\6sition as the entry level position for CPA applicants and that the SA I

1-

vacancies shall be used for the promotion of qualified SAE II recruits, subject to the usual rules and
procedural guidelines on promotion;

Entry level Positions for CPAs and Promotion of CPAs and Lawyers

RESOLVED FURTHER, that lawyers who assumed office as Attorney IV may be promoted to

Attorney V after at least one year reckoned from the date of their assumption of office, subject to the
following conditions: has at least three years relevant work experience and 16 hours of relevant training
at the time of promotion; subject to availability of positions; and compliance with the other qualification
standards of the position and the rules and procedural guidelines on promotion.
All issuances or any part thereof that are inconsistent with this Resolution are hereby modified,
repealed or superseded accordingly.
This Resolution shall take effect immediately.
DONE this """""'7'-'!h~-- day of
~(:1);

Ss.pteMhu , 2015 at Quezon City, Philippines.

OFFICE OF Tlil COMMISSiON SICft.ITA.ItiAT

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II

Chairman

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Commissioner

Entry level Positions for CPAs and Promotion of CPAs and Lawyers