Professional Regulation Commission ANNEX A

Board of Accountancy Date assigned to PICPA: ____________________

Quality Accreditation Checklist Assigned to Verifier: _____________________
Pursuant of PRB Resolution No. ___ Date submitted back to BOA: ________________
A. Background Information
1. Name of CPA in public practice to be visited _________________________________________________________
2. No. of years in practice ___________________ Name of Partnership’s / Affiliation ____________________________
3. No. of professional staff 3.1 CPAs __________________________ 3.2 Non-CPAs _____________________________
4. No of Managers / Supervisor _______________________________________________________________________
5. No. of Staff auditors ________________________________________________________________________________
6. No. of administrative staff ________________________________________________________________________
7. No. of audit opinions issued last year for the period ________________ to _______________ : _________________
8. Estimate of Professional fee allocation for the period _____________________to ____________________________
Service % of Fees
7.1 Audit _______
7.2 Tax _______
7.3 Consulting _______
7.4 Others _______
TOTAL 100%
9. Computer software in use
TYPE DESCRIPTION
10.

9.1 Office _____________________________________________________________________

9.2 Audit Methodology _____________________________________________________________________
9.3 Account Management _____________________________________________________________________

10 Office equipment (check if available & indicate number of equipment & description)
10.1 Computers __________________________________ 10.4 Photocopy _________________________________
10.2 Printers _____________________________________ 10.5 Others _____________________________________
10.3 Projectors _____________________________________
11 Knowledge base / research / sources (check if available & indicate description)
REFERENCE Description
____ 11.1 Electronic ____________________________________________________
____ 11.2 Publications ____________________________________________________
12 Quality / Risk Management Manual (Description of manual & name quality / risk officer in charge) (use separate sheet
13 Results of random interview with ___________________________: (use separate sheet, if necessary)
14 Training (Indicate details of training for partner / staff for the period __________________ to ______________)
Name of Training No. of partners/ staff trained No. of hours of training Conducted by
__________________ ________________________ _____________________ _____________________
B. Results of Office Verification
1. Address of principal office _______________________________________________________________________
2. Address of branch / extension office _______________________________________________________________
3. Area of office space (in square meters)______________________________________________________________
4. Description and sketch / diagram of principal office ___________________________________________________
5. Description of filing and storage location of working papers_____________________________________________
6. Description of filing and storage of working papers_____________________________________________________
7. Business Permit No. _____________________________________________________________________________
8. TIN / Accreditation # SEC / BIR / CDA / BSP ___________________________________________________________
9. Inspected by: __________________________________________________________________________________
10. Date of Inspection and inclusive time _______________________________________________________________
11. Remarks (use additional sheet) _____________________________________________________________________
12. Attach picture of principal office ____________________________________________________________________

____________________________________________ ____________________________________________________
SIGNATURE OF VERIFIER SIGNATURE OF REPRESENTATIVE OF CPA / PUBLIC PRACTICE