AUDITING THEORY

Part – 18

1. This body is created to assist the BOA in the attainment of the objective to continually
upgrade accounting education in the Philippines, thus making Filipino CPAs globally
competitive
a. PICPA CPE Council
b. Education technical council
c. Accounting teacher’s conference
d. Association of CPAs in education

2. Which of the following is not a requirement of a person applying for the CPA Board
Examination?
a. Good moral character
b. Degree of BS-accountancy
c. Natural-born Filipino citizen
d. No conviction of any criminal offense involving moral turpitude