Grounds for Suspension or removal of the board

 Neglect of duty or incompetence

 Violation or tolerance of violation of RA9298 and its IRR or CPA code of ethics and technical and
professional standards of practice for CPA
 Final Judgement of crimes involving moral turpitude ("includes everything which is done
contrary to justice, honesty, modesty, or good morals)
 Manipulation or rigging of the CPALE results, disclosure of secrets and confidential information
in the examination, questions prior to the conduct of the said examination or tampering of
grades.

The Certified Public Accountant Examination

 All applicants for registration for the practice of accountancy shall be required to undergo
licensure examination

Qualification of Applicants for Examination

 Filipino citizen
 With good moral character
 Holder of bachelor of science in accountancy conferred by a school, college, academy or
 Institute duly recognized and/or accredited by the CHED or other authorized government offices
 Has not been convicted of any criminal offenses involving moral turpitude (murder, kidnap etc)

Scope of Examination

 The Professional Regulation Commission, together with the Professional Regulatory Board of
Accountancy issued PRBOA Resolution $262 Serios of 2015 entitled “Reduced the number of the
BLECPA subjects that are included in the scope of the Board Licensure Examination for Certified
Public Accountant from seven to six “ which is effective on March 9, 2016
 Pursuant to the provisions of Republic Act No. 9298, otherwise known as the Philippine
Accountancy Act of 2004, the Board has the power to revise, exclude or add new subjects in
licensure examination as the need arises.
 The subjects in the BLECPA have remained unchanged since 1975 and are now long overdue for
revision to take into account the requirements of the current times. Before the proposed
revisions, the PRBOA conducted a series of consultations with the members of the academe and
other stakeholders to outline the new subjects for the BLECPA. The revision does not depart
radically from the present content of the BLECPA subjects.
 This decision has been concluded to rationalize and integrate related subjects for better
comprehension and more effective application of the theory into practice.