A. For Partnership
1. Certified copyof the Certificate of Registration issued by the SEC
2. Certified copy of current Articles of Partnership
3. Certified copy of the documents showing the correspondent relationship, membership or business dealings with foreign CPA firm(s) including complete address and poster address, telephone number and facsimile numbers, email address and website.
4. Sworn statement stating that:
a. the copy of the document showing the correspondent relationship membership, or business dealings with the foreign CPA is the faithful reproduction of its original copy
b. the foreign CPA is not directly or indirectly ( through the Filipino CPA) engaged in the practice of public accountancy in the Philippines, except the authorized foreign CPAs under the foreign reciprocity provision of the Section23, Article III of P.D. No. 692 and
c. the rights and obligation of the parties in specific terms.
B. For Sole Proprietor