REGISTRATION

 Within ninety (90) days from the effective date of this revised rules and regulation, Individual
CPA including staff members thereof, Firms, including the sole proprietors and staff members
thereof who/which are not yet registered shall register with the Board and the Commission in
the manner provided for in paragraph 1 thereof.
 Those who are already registered, only need to submit additional requirements provided in the
revised rules and regulation within ninety (90) days from the effective date thereof.
 The registration shall be valid for three years and may be renewed three years on or before
September 30 on the year of expiry.
 Firm and Individual CPA’s shall not commence the practice of public accountancy until a valid
Certificate of Registration has been issued.

 The application for the registration shall be accomplished in the form prescribed by the Board.
The application for registration shall contain such information may be required by the Board
including, but not limited to the following.
 Name of the Individual CPA, in the case of Firms they shall do business under their
respective duly registered name under DTI or any other proper government offices. In the
case of partnership they shall do business under respective partnership name in their
current articles of partnership and certificates of registration issued by SEC.

 A CPA shall practice only under an individual, firm or partnership allowed in accordance to
Philippine Laws and not include fictitious name. A partner surviving death or withdrawal of
all the other partners of the Partnership may continue the partnership for two (2) years,
and right after the period shall change the entity name to a sole proprietor one.
 Certified copy of the certificate issued by the SEC together with the certified copy of the
Articles of Partnership for unregistered partnerships or certified copy of registration of Firm
name with the DTI
 Complete business and postal address, telephone and/or facsimile, e-mail address, website
of principal office including branch. Sub-offices if any.
 Certified copy of all permits issued by local or national government.
 Certified copy of the document showing the correspondent relationship, membership, or
business dealings with foreign CPA.