Professional Documents
Culture Documents
in Public Practice
LEGAL BASIS
R.A. 9298 OTHERWISE KNOWN AS THE
PHILIPPINE ACCOUNTANCY ACT OF 2004
- Article IV Section 28. Limitations on the
Practice of Public Accountancy;
RULES AND REGULATIONS
IMPLEMENTING REPUBLIC ACT NO. 9298
- Rule IV Section 31 Accreditation to
Practice Public Accountancy
COVERAGE
1. Individual CPAs, including staff
members
2. Firms, including the sole proprietors
and staff members and
3. Partnerships of CPAs including the
partners and staff members
ACCREDITATION VALIDITY
The registration shall be valid for a
period of three (3) years and may be
renewed every three (3) years
REQUIREMENTS
Application For Registration
Valid CPA License
Certified Copies of SEC/DTI Registration
Certified Copies of Business and
Government Permits
Copy of Code of Governance and Internal
Quality Review Procedures
Certificate of Completion of CPD
Quality Review
Ste
p
Client
Agency Action
Office/Person
Responsible
Duration
EXPANDING HORIZONS
Issuance of Accreditation
Duration
Step
Client
Agency Action
Office/Person Responsible
( under
normal
condition)
Presents receiving
copy and/or special
power of attorney
Signs in the
Releases the certificate of
permanent record card
accreditation.
and log book.