II. d. not been convicted: any crim.

Offense
involving moral turpitude
-Design approp. Research plan
II. Scope of Examination
-Prepare critical review: related literature
(PRC-BOA Res. No. 262, ser. 2015)
-Analyze results: study & discuss implications
& contributions: body: knowledge 1. FAR
2. AFAR
-Present findings & conclusions: study
3. MAS
-Communicate effectively: recommendations 4. Auditing
5. Taxation
III. 6. RFBT
-Customize accounting software  particular III. Rating: Licensure Exam
business entity
- Gen. Ave: 75%; no grades lower than
-Develop: financial model using spreadsheet 65% in each subj.
software - if: 75%>: at least majority: subjs:
-Analyze performance: particular business cond. Credit: subjs. Passed; take
entity using approp. Acctng. software exam: rem. Subjs. w/n 2 yrs fr: preced.
tools&functs. Exam
- if: fails: obtain at least gen. ave. 75%,
IV. rating at least 65%: each subj.
-Perform acctng.-related work in actual reexamined: failed: entire exam
workplace based: preset stndrds C. Other Legal & Regulatory Requirements
-Pass licensure exams or qualify: I. Oath
accreditations/certifications
II. Issuance: Certs: Registration & Professional
V. Identification Card
-Promote adherence: legitimate & acceptable ~ renewable every 3 yrs.
ethical objs.: org
III. Indication: Cert: Registration, Identification
-Coomunicate limitations or other constraints: Card & Professional Tax Receipt
preclude responsible judgment or activity s/a
in practicum or on-the-job training IV. For CPAs: Public Practice, accreditation fr:
BOA: required. Accreditation: renewed every 3
B. CPA Licensure Examination yrs
(R.A 9298 Art. II, Secs. 13-18)

- requirements: Examination, Registration & EDUCATION AND DEVELOPM. FOR ACQ. &
Licensure: Practice of Accountancy MAINT. CAPABILITIES: PROFESSIONAL
I. Qualification: Applicants for Licen. Exam A. ADVANCED PROF. EDUC. PURSUED @
a. Fil citizen ACADEMIC INSTI. OR THRU
PROGRAMS: PROF BODIES
b. of good moral character B. OJT & EXPE. PROG.
C. OFJT
c. holder: degree: BSA
D. CONTINUING PROF. DEVELOPM. (CPD)
COURSES & ACTIVITIES