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Professional Regulatory Board of Accountancy Accreditation: Public Practice of Accountancy

The document outlines the requirements for sole practitioners and partnerships seeking initial accreditation or renewal from the Professional Regulatory Board of Accountancy. For sole practitioners seeking initial accreditation, they must submit an application, copies of their professional identification card and tax receipt, signed codes and standards, an NBI clearance, experience details, and certificates verifying continuing professional development units and membership in good standing. They must also submit a sworn statement regarding their qualifications and a pledge of integrity. For renewals, sole practitioners must submit a similar application and documents verifying their valid licenses, tax receipt, continuing education, and membership. Partnerships seeking initial accreditation must submit applications for the firm and copies of licenses for the partners and staff

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90 views3 pages

Professional Regulatory Board of Accountancy Accreditation: Public Practice of Accountancy

The document outlines the requirements for sole practitioners and partnerships seeking initial accreditation or renewal from the Professional Regulatory Board of Accountancy. For sole practitioners seeking initial accreditation, they must submit an application, copies of their professional identification card and tax receipt, signed codes and standards, an NBI clearance, experience details, and certificates verifying continuing professional development units and membership in good standing. They must also submit a sworn statement regarding their qualifications and a pledge of integrity. For renewals, sole practitioners must submit a similar application and documents verifying their valid licenses, tax receipt, continuing education, and membership. Partnerships seeking initial accreditation must submit applications for the firm and copies of licenses for the partners and staff

Uploaded by

Chelsy Santos
Copyright
© © All Rights Reserved
We take content rights seriously. If you suspect this is your content, claim it here.
Available Formats
Download as DOCX, PDF, TXT or read online on Scribd
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PROFESSIONAL REGULATORY BOARD OF ACCOUNTANCY

ACCREDITATION:

PUBLIC PRACTICE OF ACCOUNTANCY

Requirements for Sole Practitioner

INITIAL

1. Duly accomplished and notarized Application Form (affix documentary stamp)


2. Photo copy of valid Professional Identification card
3. Duly signed Code of Good Governance of the Individual CPA
4. Duly signed Copy of internal quality review procedures
5. Duly signed Ethical and technical standards required of the practice of public
accountancy
6. Photocopy of valid Professional Tax Receipt
7. 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.

8. CPA Integrity Pledge


9. Photocopy of valid National Bureau of Investigation (NBI) clearance
10. Detailed description of work
11. Certificate of Membership in Good Standing from the current Accredited
Integrated Professional Organization (AIPO) for the accountancy profession
12. Certificates of CPD units earned
13. Payment of prescribed fee of P1,500.00. (In Cash, Postal Money Order, Manager’s
Check or Bank Draft payable to the Professional Regulation Commission)
14. Original copy of authority to practice profession issued by employer, printed in
the official letter head of the institution/agency (For Government Employee only)
15. Short Brown Envelope for the Certificate of Accreditation
16. Set of documentary stamps.

RENEWAL

1. Duly accomplished and notarized Application Form (affix documentary stamp)


2. Photocopy of the expired Certificate of Accreditation
3. Photocopy of valid professional identification card
4. Photocopy of valid National Bureau of Investigation (NBI) clearance
5. Photocopy of valid Professional Tax Receipt
6. Certificate of Membership in Good Standing from the current Accredited
Integrated Professional Organization (AIPO) for the accountancy profession
7. Certificates for CPD credit units earned
8. Payment of prescribed fee of P1,500.00. (In Cash, Postal Money Order,
Manager’s Check or Bank Draft payable to the Professional Regulation
Commission)
9. Short Brown Envelope for the Certificate of Accreditation
10. Set of documentary stamps.

Requirements for Partnership

INITIAL

1. Duly accomplished and notarized Application Form (affix documentary stamp)


2. Photocopy of the CPAs’ Board Certificates of partners and staff member/s
3. Photo copy of valid Professional Identification cards of partners and staff
member/s
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