Requirements of CPAs in Public Practice

REQUIREMENTS FOR REGISTRATION OF INDIVIDUAL CPA/FIRMS/PARTNERSHIPS IN ACCORDANCE WITH IMPLEMENTING RULES AND REGULATIONS (RES. NO. 71) REPUBLIC ACT NO 9298 OTHERWISE KNOWN AS THE PHILIPPINE ACCOUNTANCY ACT OF 2004 

[] Duly accomplished Application Form (Please notarize and affix documentary stamp in the original copy)
[ ] Photo copy of current Professional Identification card.
[ ] Duly signed Code of Good Governance of the Individual CPA
[ ] Duly signed Copy of internal quality review procedures.
[ ] Duly signed Ethical and technical standards required of the practice of public accountancy
[ ] Photocopy of current Professional Tax Receipt
[ ] Sworn statement by the CPA, (Please notarize and affix documentary stamp in the original copy)
● has a meaningful participation in their respective internal quality review process;
● has undergone adequate and effective training (from organizations duly accredited by the Board or by its duly authorized representatives) on all the current accounting and auditing standards, code of ethics, laws and their implementing rules and
regulations, circulars, memoranda, their respective codes of good governance and other related documents that are required
in the practice of public accountancy to ensure professional, ethical and technical standards;
● is of good moral character;
● he/she had not been found guilty by a competent court and/or administrative body of any case involving moral turpitude
and/or unethical practices;
● has at least three (3) years meaningful experience in any of the areas of public practice including taxation as defined in Section 4 Rule 4 of the IRR of R. A. 9298.
[ ] CPA Integrity Pledge
[ ] Photocopy of valid National Bureau of Investigation (NBI) clearance
[ ] Detailed description of work
[ ] Certificate of Membership in Good Standing from the current Accredited Integrated Professional Organization (AIPO) for the accountancy profession;
[ ] Certificates of CPD units earned
[ ] Payment of accreditation fee. (In Cash, Postal Money Order, Manager’s Check or Bank Draft payable to the Professional Regulation Commission)
[ ] Original copy of authority to practice profession issued by employer, printed in the official letter head of the institution/agency
(For Government Employee only);
[ ] Short Brown Envelope for the Certificate of Accreditation;
[ ] Set of documentary stamps.

Advertisements

Leave a Reply

Fill in your details below or click an icon to log in:

WordPress.com Logo

You are commenting using your WordPress.com account. Log Out / Change )

Twitter picture

You are commenting using your Twitter account. Log Out / Change )

Facebook photo

You are commenting using your Facebook account. Log Out / Change )

Google+ photo

You are commenting using your Google+ account. Log Out / Change )

Connecting to %s