SHIERMELLE D.

ORO BSA 1-C ACCY 101

1. All of the discussed agencies are the ones who set the high-quality, internationally or locally
appropriate ethics standards for all accountants, including auditor independence
requirements, and they, also set uniformity for everyone. The group set forth the following
objectives: To promote and maintain high professional and ethical standards among
accountants; To advance the science of accounting; To develop and improve accountancy
education; To encourage cordial relations among accountants, and to protect Accountants
granted by the Republic of the Philippines.

References:

 https://www.ethicsboard.org/
 https://picpa.com.ph/about_us/
 https://www.ifac.org/about-ifac/membership/profile/philippines#:~:text=The%20BOA
%2C%20under%20the%20Republic,Certificates%20of%20Registration%20and
%20Accreditation
 https://www.prc.gov.ph/accountancy
 https://www.sec.gov/news/testimony/051402tsrkh.htm#:~:text=The%20SEC%20has
%20a%20unique,power%20to%20enforce%20those%20standards.
 https://picpa.com.ph/frsc/
 https://aasc.org.ph/

2. My first interviewee was Angelica M. Candelario CPA, MPA she works at the Commission on
Audit in Region 12 and she was the State Auditing Examiner. The Commission on Audit
(COA; Filipino: Komisyon ng Pagsusuri) is an independent constitutional commission
established by the Constitution of the Philippines. It has the primary function to examine,
audit and settling all accounts and expenditures of the funds and properties of the Philippine
government. And the next one was Aries Jake J. Laro CPA he works at Lead Solutions Inc.
and was the Acting Supervisor. His job description was Investigation of discrepancies,
Monitoring and reviewing reports, Preparation of reports, and conference with the client
(monthly or depending on the circumstances). And the last one is Angela Vital she works at
Ten Elleven Manila Inc. with the position of Accounting Staff and she was assigned with the
Bank recon, Tax filling, Import/Export details, Recording bills.