Practice of Accountancy, Defined
Practice of accountancy shall constitute in a person, be it in his individual capacity, or as a partner or staff member in an accounting or auditing firm, holding out himself as one skilled in the knowledge, science, and practice of accounting, and as qualified to render professional services as a certified public accountant; or offering or rendering, or both, to more than one client on a fee basis or otherwise, services such as the audit or verification of financial transactions and accounting records; the preparation, signing, or certification for clients of reports of audit, balance sheets, and other financial accounting and related schedules, exhibits, statements, or reports which are to be used for publication or for credit purposes, or to be filed with a court or government agency, or to be used for any other purpose; the installation and revision of accounting system, the preparation of income tax returns when related to accounting procedures; or when he represents clients before government agencies on tax matters related to accounting or renders professional assistance in matters relating to accounting procedures and the recording and presentation of financial facts or data.
A Certified Public Accountant shall be considered in the practice of his profession, if the nature and character of his employment whether as an officer or employee in a private enterprise or educational institution involves decision-making requiring professional knowledge in the science of accounting or when he represents his private employer before any government agency on tax matters related to accounting, and such employment or position requires that the holder thereof must be a Certified Public Accountant; or if he holds or is appointed to a position in the accounting occupational group in the government or in government-owned or controlled corporations, including those performing proprietary functions, where a civil service eligibility as a Certified Public Accountant is a prerequisite.
Qualification of Board Members
No person shall be appointed a member of the Board of Accountancy unless he:
- Is a citizen of the Philippines;
- Is of good moral character;
- Is a duly registered Certified Public Accountant in the Philippines;
- Has been in the practice of accountancy for at least ten years; and
- Is not directly or indirectly connected with any school, college, or university granting degrees that may qualify graduates with such degrees for admission to the Certified Public Accountant examinations, or with Certified Public Accountant’s Review School or Institute, nor shall have any pecuniary interest in such school, college, university or Certified Public Accountant’s Review School or Institute.







Although accounting has been practiced in the Philippines since the Spanish period and possibly even before, the seeds of Philippine accountancy as a recognized profession were planted on March 17, 1928, when Act No. 3105 was approved by the Sixth Legislature. Entitled 'An Act Regulating the Practice of Public Accounting; Creating the Board of Accountancy; Providing for Examination, for the Granting of Certificates, and the Registration of Certified Public Accountants; for the Suspension or Revocation of Certificates; and for Other Purposes,' the law paved the way for local accountants to do the work which, up to that time was performed by foreign accountants in the country. Since then, both the profession and the body that directly regulates it have grown rapidly.
From 43 registered accountants in 1923, the number of CPAs has grown to over 100,689 by 1999. Many of these professionals have distinguished themselves not only in the field of accountancy itself but in many other areas of human endeavor. To the roster of Philippine CPAs belong such luminaries, past and present, as Jaime Hernandez and Paciano Dizon, the first and second Filipino Auditor Generals of the Commission on Audit; Manuel Villar, Speaker of the House of Representatives; Washington SyCip, past president of the International Federation of Accountants, the only Asian who has held the position and Founder and Chairman of SGV & Co., the leading accountancy firm in the country; Jose W. Diokno, former Senator of the Philippines and Secretary of Justice; Wenceslao Lagumbay and Alberto Romulo, former senators; and Andres Soriano, founder of one of the country’s leading conglomerates. Many others have been cabinet members, heads of government agencies, chairmen and members of corporations and institutions, heads and professors in the academe, and entrepreneurs.
Local accounting firms and partnerships have likewise entered the mainstream of international practice, establishing tie-ups with the Big Five of the accounting world, namely, Arthur Andersen, Price Waterhouse Coopers, Ernst & Young, KPMG, and Deloitte Tohmatsu International. The biggest of the local firms, SGV & Co., was the first to offer services outside the country and initiated the establishment of The SGV Group composed of leading national accounting firms in East and Southeast Asia.
The increasing complexity of professional regulation and the developments in the practice of the profession have occasioned the expansion of the Board of Accountancy – from three members (president and two members) under Act No. 3105 in 1923, through six (chairman and five members) under Republic Act No. 5166 ('The Accountancy Act of 1967') in 1967, to seven (chairman and six members) under Presidential Decree No. 692 (The Revised Accountancy Law) in 1975. Under the stewardship of the PRC, the Board of Accountancy discharges its mandate of supervising, controlling and regulating the practice of accountancy with authority and distinction. But over and above its regular functions of standardizing and regulating accounting education, conducting examinations for registering CPAs, and maintaining the rules of the practice, the Board has taken the lead in raising the standards of the profession to a very high level of excellence, as evidenced by the following developments:
- Full computerization of the CPA licensure examinations. The accounting profession was the first among the professions to achieve this, paving the way for the current record two-day release of examination results.
- Upgrading of the quality of accounting education. With the PRC, the Board made representations with the DECS for the adoption of standards for the organization and operation of professional accounting programs leading to the prescription of a common baccalaureate degree – Bachelor of Science in Accountancy. The Board periodically reviews school curricula and syllabi to maintain their relevance, particularly in the area of information technology. It also initiated the continued monitoring of schools’ performance in the CPA examinations and the recommendation of corrective measures, as necessary.
- Regulation of CPA firms and partnerships. To assure compliance of their staff and partners with standards and regulations of the practice, the Board moved for the registration of firms or partnerships of CPAs with both the PRC and the Board of Accountancy.
- Requirement of CPAs in civil service. The Board made representations with the Civil Service Commission to require that only CPAs be appointed as accountants and auditors or to hold allied positions in government.
In 1975, with the accreditation by the PRC of the Philippine Institute of Certified Public Accountants (PICPA) as the bona fide professional organization representing CPAs in the country, the Board has coordinated with PICPA to further strengthen the profession. With PICPA, it has worked for the passage of The Accountancy Act of 1967; the issuance of the Code of Professional Ethics in 1978; the issuance of guidelines in 1987 for the mandatory continuing professional education (CPE) program for CPAs; the integration of the accounting profession completed in 1987; the biennial oathtaking of new CPAs; standards setting for the profession through membership in the Accounting Standards Council and the Auditing Standards Practices Council; and the declaration of the Accountancy Week.
As the global professional environment unfolds, with the onset of the 21st century, accountancy continues its trailblazing efforts. It is the first among the Philippine professions to be included under the World Trade Organization’s (WTO) policy of liberalization of services. This means that Philippine accountants will be freely competing with in the global playing field against accountants from other parts of the world and will be able to hold their own. This is due, in no small measure, to the long and distinguished careers of the country’s accountants, to the linkages that local firms have forged with the world’s biggest accounting firms, and to the integrity with which the Board of Accountancy and the Professional Regulation Commission are now administering a profession that has acquired a global perspective.
Click HERE to view the list of Accredited Integrated Professional Organizations (AIPOs) /Accredited Professional Organizations (APOs)
- PIC Q&A 2019-04 Conforming Amendments to PIC Q&As - 2019 Cycle
- PIC Q&A 2019-06 Accounting for step acquisition of a subsidiary in separate FS
- PIC Q&A 2019-07 Classification of Members' Capital Contributions of Non-Stock Savings and Loan Associations
- PIC Q&A 2019-08 Accounting for asset retirement obligation under PFRS 16
- PIC Q&A 2019-09 Accounting for Prepaid Rent or Rent Liability under PAS 17 on Transition to PFRS 16
- PIC Q&A 2019-10 Accounting for variable payments with rent review
- PIC Q&A 2019-11 Determining the current portion of an amortizing loan or lease liability
- PIC Q&A 2019-12 Determining the lease term under PFRS 16
- PIC Q&A 2019-13 Determining the lease term under PFRS 16 for leases that are renewable subject to mutual agreement
- PIC Q&A 2020-01 - Conforming Changes to PIC Q&As - Cycle 2020
- PIC Q&A 2020-02 Conclusion on PIC QA 2018-12E On certain materials delivered on site but not yet installed_FINAL
- PIC Q&A 2020-03 Q&A No. 2018-12-D STEP 3
- PIC Q&A 2020-04 (Addendum to PIC Q&A 2018-12-D) PFRS 15 - Step 3 - Requires and Entity to Determine the Transaction Price for the Contract
- PIC Q&A 2020-05 (Supersedes Q&A 2018-14) PFRS 15 - Accounting for Cancellation of Real Estate Sales
- PIC Q&A 2020-06 PFRS Attachment of reso 14 2021 - Accounting for payments between and among lessors and lessees
- PIC Q&A 2020-07 PAS 12 Accounting for the Proposed Changes in Income Tax Rates under the Corporate Recovery and Tax Incentives for Enterprises Act (CREA
- 2022
- Board Resolution No. 53 (s. 2022) - Harmonization of the Guidelines on the Accreditation of Certified Public Accountants Engaged in Public Practice and Education Practice and the Issuance of Additional Guidelines Thereon
- Board Resolution No. 46 (s. 2022) - Resolution Adopting the Financial Reporting Standards Council (FRSC) Amendments and Pronouncements
- Board Resolution No. 44 (s. 2022) - Adoption of the International Financial Reporting Standards (IFRS) Sustainability Disclosure Standards for the General Purpose Financial Statements and Renaming Financial and Sustainability Reporting Standards Council (FRSC) to Financial and Sustainability Reporting Standards Council (FSRSC)
- Board Resolution No. 29 (s. 2022) - Increasing The Membership And Designating New Members Of The Financial Reporting Standards Council
- Board Resolution No. 30 (s. 2022) - Reverting to the Six (6) Subjects in the Licensure Examination for Certified Public Accountants (LECPA) Under Board Resolution No. 262 (s. 2015); Renaming of the Subject Title "Management Advisory Services" to "Management Services"; and Adopting the Revised Syllabi and Tables of Specifications for the Six (6) Subjects in the LECPA Stating October 2022
- Board Resolution No. 11 (s. 2022) - Issuance of Frequently Asked Questions for the Revised Partner Rotation Provisions of the Code of Ethics for Professional Accountants in the Philippines
- Board Resolution No. 24 (s. 2022) - Resolution Adopting the Financial Reporting Standards Council Amendments and Pronouncements
- 2021
- Board Resolution No. 01 (s. 2021) - Ratification of Applications for the Accreditation as Accounting Teachers Approved by the Board Focal Person for the Month of November 2020
- Board Resolution No. 02 (s. 2021) - Ratification of Applications for the Accreditation of Individual Certified Public Accountants (Cpas), Firms and Partnerships in the Practice of Public Accountancy Approved by the Board Focal Person for the Month of November 2020
- Board Resolution No. 03 (s. 2021) - Enrolling The Additional Partner Of J. A. Lamboso And Co. In The Practice Of Public Accountancy
- Board Resolution No. 04 (s. 2021) - Ratification of Applications for the Accreditation of Individual Certified Public Accountants (Cpas), Firms and Partnerships in the Practice of Public Accountancy Approved by the Board Focal Person for the Month of December 2020
- Board Resolution No. 05 (s. 2021) - Ratification of Applications for the Accreditation as Accounting Teachers Approved by the Board Focal Person for the Month of December 2020
- Board Resolution No. 06 (s. 2021) - Enrolling the Additional Partners of Sycip, Gorres, Velayo & Co. in the Practice of Public Accountancy
- Board Resolution No. 07 (s. 2021) - Ratification of Applications for the Accreditation as Accounting Teachers Approved by the Board Focal Person for the Month of January 2021
- Board Resolution No. 08 (s. 2021) - Ratification of Applications for the Accreditation of Individual Certified Public Accountants (CPAs), Firms and Partnerships in the Practice of Public Accountancy Approved by the Board Focal Person for the Month of January 2021
- Board Resolution No. 09 (s. 2021) - Enrolling the Additional Partner of Ramon F. Garcia & Company in the Practice of Public Accountancy
- Board Resolution No. 10 (s. 2021) - Enrolling the Additional Partners of Sycip, Gorres, Velayo & Co. in the Practice of Public Accountancy
- Board Resolution No. 11 (s. 2021) - Ratification of Applications For The Accreditation of Schools to Offer Refresher Course Pursuant to Resolution no. 46 (s.2020) Approved by the Board Focal Person for the Month of February 2021
- Board Resolution No. 12 (s. 2021) - Enrolling The Additional Partner Of Constantino And Partners in the Practice of Public Accountancy
- Board Resolution No. 13 (s. 2021) - Ratification of Applications for the Accreditation of Schools to Offer Refresher Course Pursuant to Resolution No. 46 (S. 2020) Approved by the Board Focal Person for the Month Of March 2021
- Board Resolution No. 14 (s. 2021) - Philippine Interpretations Committee (PIC) Queations and Answers (Q&As) 2019 and 2020
- Board Resolution No. 15 (s. 2021) - Resolution Redesigning the Chairman and Six(6) Members to the Financial Reporting Standards Council and Designating Two (2) Two New Members Hereto
- Board Resolution No. 16 (s. 2021) - Resolution to Make an Official Representation with the Office of the President of the Philippines for the Signing of a Presidential Proclamation Declaring the Period March 17,2022 to March 17, 2023 as the Centenary Year of the Accountancy Profession and the Board of Accountancy and the Adoption of the Centennial Logo and Theme for Its Year-long Anniversary Celebration
- Board Resolution No. 17 (s. 2021) - Enrolling the Additional Partner of Roxas, Cruz, Tagle and Co. in the Practice of Public Accountancy
- Board Resolution No. 18 (s. 2021) - Ratification of Application for the Accreditation of School to Offer Refresher Course Pursuant To Resolution No. 46, (S. 2020) Approved by the Board Focal Person for the Month Of May 2021
- Board Resolution No. 19 (s. 2021) - Enrolling the Additional Partner of PDAC and Co. in the Practice of Public Accountancy
- Board Resolution No. 20 (s. 2021) - Adoption of the Auditing and Assurance Standards Council (AASC) Pronouncements as Part of the Philippine Auditing Standards
- Board Resolution No. 22 (s. 2021) - Ratification Oof Application for the Accreditation as Accounting Teachers Approved by the Board Focal Person for the Month of February 2021
- Board Resolution No. 23 (s. 2021) - Ratification of Applications for the Accreditation of Individual Public Accountants (CPAs), Firms and Partnerships in the Practice of Public Accountancy Approved by the Board Focal Person for the Month of February 2021
- Board Resolution No. 24 (s. 2021) - Ratification Of Applications for the Accreditation of Individual Public Accountants (CPAs), Firms and Partnerships in the Practice of Public Accountancy Approved by the Board Focal Person for the Month of March 2021
- Board Resolution No. 25 (s. 2021) - Ratification of Applications for the Accreditation as Accounting Teachers Approved by the Board Focal Person for the Month of March 2021
- Board Resolution No. 26 (s. 2021) - Ratification of Applications for the Accreditation of Schools to Offer Refresher Course Pursuant to Resolution No. 46 (S. 2020) Approved by the Board Focal Person for the Month of July 2021
- Board Resolution No. 27 (s. 2021) - Enrolling the Additional Partner of Layug, Reaño and Associates in the Practice of Public Accountancy
- Board Resolution No. 28 (s. 2021) - Ratification of Applications for the Accreditation as Accounting Teachers Approved by the Board Focal Person for the Month of April 2021
- Board Resolution No. 29 (s. 2021) - Ratification of Applications for the Accreditation of Individual Certified Public Accountants (Cpas), Firms And Partnerships in the Practice of Public Accountancy Approved by the Board Focal Person for the Month of April 2021
- Board Resolution No. 30 (s. 2021) - Resolution Adopting the Financial Reporting Standards Council (FRSC) Amendments and Pronouncements
- FRSC Property Plant and Equipment: Proceeds before Intended Use (Amendments to PAS 16)
- FRSC Onerous Contracts - Cost of Fulfilling a Contract (Amendments to PAS 37)
- FRSC Reference to the Conceptual Framework (Amendments to PFRS 3)
- FRSC COVID Related Rent Concessions Beyond 30 June 2021 (Amendments to PFRS 16)
- FRSC Amendments to PFRS 17, Insurance Contracts
- FRSC Disclosure of Accounting Policies (Amendments to PAS 1 and PFRS Practice Statement 2)
- FRSC Classification of Liabilities as a Current or Non-corrent (Amendments to PAS 1)
- FRSC Definition of Accounting Estimates (Amendments to PAS 8)
- FRSC Deffered Tax Related to Assets and Liabilities Arising from a Single Transaction (Amendments to PAS 12)
- FRSC Annual Improvements to PFRS Standards 2018-2020
- PIC Guidance on Financial Reporting 2021
- Accountancy Board Resolution No. 33 (s. 2021) - Ratification of Application for the Accreditation of School to Offer Refresher Course Pursuant to Resolution No. 46 (S. 2020) Approved by the Board Focal Person for the Month of August 2021
- Accountancy Board Resolution No. 40 (s. 2021) - Ratification of Application for the Accreditation of School to Offer Refresher Course Pursuant to Resolution No. 46 (S. 2020) Approved by the Board Focal Person for the Month of September 2021
- Board Resolution No. 44 (s. 2021) - Suspending the Release and Publication of Topnotchers for the October and December 2021 Licensure Examination for Certified Public Accountants
- 2020
- Board Resolution No. 13 (s. 2020) - Ratification of Applications for the Accreditation of Individual Certified Accountants (CPA's), Firms and Partnerships in the Practice of Certified Public Accountancy Approved by the Board Focal Person for the Month of January 2018
- Board Resolution No. 14 (s. 2020) - Ratification of Applications for the Accreditation as Accounting Teachers Approved by the Board Focal Person for the Month of January 2018
- Board Resolution No. 15 (s. 2020) - Ratification of Applications for the Issuance of Certificates of Accredication to CPA's in Commerce and Industry Practice Approved by the Board Focal Person for the Month of January 2018
- Board Resolution No. 16 (s. 2020) - Ratification of Applications for the Accreditation of Individual Certified Accountants (CPA's), Firms and Partnerships in the Practice of Certified Public Accountancy Approved by the Board Focal Person for the Month of March 2018
- Board Resolution No. 17 (s. 2020) - Ratification of Applications for the Accreditation of Individual Certified Accountants (CPA's), Firms and Partnerships in the Practice of Certified Public Accountancy Approved by the Board Focal Person for the Month of March 2018
- Board Resolution No. 18 (s. 2020) - Ratification Of Applications For The Accreditation As Accounting Teachers Approved By The Board Focal Person For The Month of March 2018
- Board Resolution No. 19 (s. 2020) - Granting the Extension of the Validity of Certificate of Accreditation of Individual Certified Public Accountants and Partnerships/ Firms Engaged in Public Accountancy Practice
- Board Resolution No. 20 (s. 2020) - Philippine Standard on Auditing 250 (Revised) Consideration of Laws and Regulations in an Audit of Financial Statements including Related Conforming Amendments to Other Philippine Standards
- Board Resolution No. 21 (s. 2020) - Philippine Standard on Auditing 540 (Revised) Auditing Accounting Estimates and Related Disclosures and Conforming and Consequential Amendments to Other Philippine Standards Arising from PSA 540
- Board Resolution No. 22 (s. 2020) - Increasing the Membership and Designation of the Chairman and Members of the Auditing and Assurance Standards Council (AASC)
- Board Resolution No. 23 (s. 2020) - Ratification Of Applications For The Accreditation As Accounting Teachers Approved By The Board Focal Person For The Month of March 2020
- Board Resolution No. 24 (s. 2020) - Ratification of Applications for the Accreditation of Individual Certified Public Accountants (CPAs), Firms and Partnerships in the Practice of Public Accountancy Approved by the Board Focal Person for the Month of March 2020
- Board Resolution No. 25 (s. 2020) - Enrolling the Additional Partners of R.G. Manabat & Co. In The Practice of Public Accountancy
- Board Resolution No. 27 (s. 2020) - Ratification of Applications for the Accreditation as Accounting Teachers Approved by the Board Focal Person for the Month of February 2020
- Board Resolution No. 28 (s. 2020) - Ratification of Applications for the Accreditation Of Individual Certified Public Accountants (CPAs), Firms And Partnerships In The Practice of Public Accountancy Approved by the Board Focal Person for the Month of February 2020
- Board Resolution No. 29 (s. 2020) - Reconstitution of the Continuing Professional Development Council (CPDC) for Accountants, Amending for the Purpose Board Resolution No. 81, (S 2019)
- Board Resolution No. 30 (s. 2020) - Ratification of Applications for the Accreditation of Individual Certified Public Accountants (CPAs), Firms and Partnerships in the Practice of Public Accountancy Approved by the Board Focal Person for the Month of July 2020
- Board Resolution No. 31 (s. 2020) - Ratification of Applications for the Accreditation as Accounting Teachers Approved by the Board Focal Person for the Month of July 2020
- Board Resolution No. 32 (s. 2020) - Philippine Standard on Auditing 315 (Revised 2019)
- Board Resolution No. 33 (s. 2020) - Resolution Amending Section 14 of Resolution No. 254 (s. 2017) on the Conduct of Online Learning
- Board Resolution No. 34 (s. 2020) - Reconstitution of the Continuing Professional Development Council (CPDC) for Accountants, Amending for the Purpose Board Resolution No. 29, (s.2020)
- Board Resolution No. 35 (s. 2020) - Ratification of Applications for the Accreditation of Individual Certified Public Accountants (CPAs), Firms and Partnerships in the Practice of Public Accountancy Approved by the Board Focal Person for the Month of August 2020
- Board Resolution No. 36 (s. 2020) - Enrolling the Additional Partners of Lope Laranjo Bato & Co. in The Practice of Public Accountancy
- Board Resolution No. 37 (s. 2020) - Enrolling the Additional Partner of Reyes Tacandong & Co. in the Practice of Public Accountancy
- Board Resolution No. 38 (s. 2020) - Adopting the Change of Partnership Name of Balicas, Lamboso & Co. on the Records of the Professional Regulatory Board of Accountancy and the Professional Regulation Commission To J. A. Lamboso And Co. for the Practice of Public Accountancy
- Board Resolution No. 39 (s. 2020) - Ratification of Applications for the Accreditation as Accounting Teachers Approved by the Board Focal Person for the Month of September 2020
- Board Resolution No. 40 (s. 2020) - Ratification of Applications for the Accreditation of Individual Certified Public Accountants (CPAs), Firms and Partnerships in the Practice of Public Accountancy Approved by the Board Focal Person for the Month of September 2020
- Board Resolution No. 41 (s. 2020) - Philippine Standard on Auditing
- Board Resolution No. 42 (s. 2020) - Ratification of Applications for the Accreditation as Accounting Teachers Approved by the Board Focal Person for the Month of October 2020
- Board Resolution No. 43 (s. 2020) - Ratification of Applications for the Accreditation of Individual Certified Public Accountants (CPAs), Firms and Partnerships in the Practice of Public Accountancy Approved by the Board Focal Person for the Month of October 2020
- Board Resolution No. 44 (s. 2020) - Enrolling The Additional Partner Of Alas, Oplas & Co. In The Practice Of Public Accountancy
- Board Resolution No. 45 (s. 2020) - Enrolling the Additional Partners of ACYATAN & CO. in the Practice of Public Accountancy
- Board Resolution No. 46 (s. 2020) - Guidelines on the Conduct of Refresher Courses Required Under Section 18, Rule III of the Implementing Rules and Regulations of Republic Act No. 9298
- 2019
- Resolution No. 01 Series of 2019 - Amendments to Board of Accountancy Resolution Nos. 2015-274, 2015-275 and 2016-114 on the Syllabi and Tables of Specification (TOS) of the Subjects in the Licensure Examination for Certified Public Accounctants (LECPA)
- Resolution No. 02 Series of 2019 - Ratification of Applications for the Issuance of Certificates of Accredication to CPA's in Commerce and Industry Practice Approved by the Board Focal Person for the Month of October 2018
- Resolution No. 03 Series of 2019 - Ratification of Applications for the Accreditation as Accounting Teachers Approved by the Board Focal Person for the Month of October 2018
- Resolution No. 04 Series of 2019 - Ratification of Applications for the Accreditation of Individual Certified Accountants (CPA's), Firms and Partnerships in the Practice of Certified Public Accountancy Approved by the Board Focal Person for the Month of October 2018
- Resolution No. 05 Series of 2019 - (AASC)
- Resolution No. 06 Series of 2019 - (FRSC)
- Resolution No. 07 Series of 2019 - (FRSC)
- Resolution No. 31 Series of 2019 - Ratification of Applications for the Accreditation as Accounting Teachers Approved by the Board Focal Person for the Month of December 2018
- Resolution No. 32 Series of 2019 - Amendments to Annex "A" of Board Resolution No. 244 (s 2015)
- Resolution No. 33 Series of 2019 - Ratification of Applications for the Accreditation of Individual Certified Accountants (CPA's), Firms and Partnerships in the Practice of Certified Public Accountancy Approved by the Board Focal Person for the Month of March 2019
- Resolution No. 34 Series of 2019 - Ratification of Applications for the Issuance of Certificates of Accredication to CPA's in Commerce and Industry Practice Approved by the Board Focal Person for the Month of March 2019
- Resolution No. 81 Series of 2019 - Reconstitution of the Continuing Professional Development Council (CPDC) For Accountants, Amending for the Purpose Board Resolution No. 24 (S 2018)
- Resolution No. 82 Series of 2019 - Release of the result of the Licensure Examination for Certified Accountants
- Resolution No. 83 Series of 2016 - Ratification of Applications for the Issuance of Certificates of Accredication to CPA's in Commerce and Industry Practice Approved by the Board Focal Person for the Month of September 2019
- Resolution No. 84 Series of 2019 - Ratification Of Applications for the Accreditation as Accounting Teachers Approved by the Board Focal Person for the Month of September 2018
- Resolution No. 85 Series of 2019 - Ratification of Applications for the Accreditation of Individual Certified Accountants (CPA's), Firms and Partnerships in the Practice of Certified Public Accountancy Approved by the Board Focal Person for the Month of September 2019
- Resolution No. 86 Series of 2019 - Enrolling the Additional Partners of Maceda Valencia & Co. in the Practice of Public Accountancy
- Resolution No. 87 Series of 2019 - Enrolling the Additional Partner of Banaria, Banaria & Company in the Practice of Public Accountancy
- Resolution No. 88 Series of 2019 - Ratification of Applications for the Accreditation of Individual Certified Accountants (CPA's), Firms and Partnerships in the Practice of Certified Public Accountancy Approved by the Board Focal Person for the Month of November 2017
- Resolution No. 89 Series of 2019 - Designation of Chairman and Members of the Executive Committee of the Quality Assurance Review (QAR)
- Resolution No. 90 Series of 2019 - Designation of the National Association of Certified Public Accountants in Education (NACPAE) to Spearhead the Conduct of Syllabus and Tables of Specification (TOS) Review of the Licensure Examination for Certified Public Accounctants (LECPA)
- Resolution No. 91 Series of 2019 - Enrolling the Additional Partners of Navarro Amper & Co. in the Practice of Public Accountancy
- Resolution No. 92 Series of 2019 - Enrolling the Additional Partner of Sycip, Gorres, Velayo & Co. in the Practice of Public Accountancy
- Resolution No. 93 Series of 2019 - Ratification Of Applications for the Accreditation as Accounting Teachers Approved by the Board Focal Person for the Month of October 2019
- Resolution No. 94 Series of 2019 - Ratification of Applications for the Accreditation of Individual Certified Accountants (CPA's), Firms and Partnerships in the Practice of Certified Public Accountancy Approved by the Board Focal Person for the Month of October 2019
- Resolution No. 95 Series of 2019 - Ratification of Applications for the Issuance of Certificates of Accredication to CPA's in Commerce and Industry Practice Approved by the Board Focal Person for the Month of October 2019
- Resolution No. 96 Series of 2019 - Ratification of Applications for the Issuance of Certificates of Accredication to CPA's in Commerce and Industry Practice Approved by the Board Focal Person for the Month of February 2018
- Resolution No. 97 Series of 2019 - Ratification of Applications for the Accreditation of Individual Certified Accountants (CPA's), Firms and Partnerships in the Practice of Certified Public Accountancy Approved by the Board Focal Person for the Month of February 2018
- 2018
- Resolution No. 01 (s.2018) - Adopting the Change of Partnership Name of Ocampo, Mendoza, Leong, Lim & Co. on the Records of Professional Regulatory Board of Accountancy and the Professional Regulation Commission to Ocampo, Mendoza, Lim and Co. for the Practice of Public Accountancy
- Resolution No. 02 (s.2018) - Ratification of Applications for the Accreditation as Accounting Teachers Approved by the Board Focal Person for the Month of May 2017
- Resolution No. 03 (s.2018) - Designation of Board Focal Person for the Evaluation of Requests for PRC's Comments and/or Recommendations on the Registration of Organizations/Associations with the Securities and Exchange Commission
- Resolution No. 04 (s.2018) - Ratification of Applications for the Accreditation of Individual Certified Accountants (CPA's), Firms and Partnerships in the Practice of Certified Public Accountancy Approved by the Board Focal Person for the Month of April 2017
- Resolution No. 05 (s.2018) - Ratification of Applications for the Accreditation of Individual Certified Accountants (CPA's), Firms and Partnerships in the Practice of Certified Public Accountancy Approved by the Board Focal Person for the Month of June 2017
- Resolution No. 06 (s.2018) - Ratification of Applications for the Issuance of Certificates of Accreditation to CPA's in Commerce and Industry Practice Approved by the Board Focal Person for the Month of April 2017
- Resolution No. 07 (s.2018) - Ratification of Applications for the Issuance of Certificates of Accreditation to CPA's in Commerce and Industry Practice Approved by the Board Focal Person for the Month of May 2017
- Resolution No. 08 (s.2018) - Ratification of Applications for the Accreditation as Accounting Teachers Approved by the Board Focal Person for the Month of April 2017
- Resolution No. 09 (s.2018) - Ratification of Applications for the Issuance of Certificates of Accreditation to CPA's in Commerce and Industry Practice Approved by the Board Focal Person for the Month of June 2017
- Resolution No. 10 (s.2018) - Ratification of Applications for the Accreditation as Accounting Teachers Approved by the Board Focal Person for the Month of June 2017
- Resolution No. 11 (s.2018) - Ratification of Applications for the Accreditation of Individual Certified Accountants (CPA's), Firms and Partnerships in the Practice of Certified Public Accountancy Approved by the Board Focal Person for the Month of July 2017
- Resolution No. 12 (s.2018) - Ratification of Applications for the Accreditation of Individual Certified Accountants (CPA's), Firms and Partnerships in the Practice of Certified Public Accountancy Approved by the Board Focal Person for the Month of August 2017
- Resolution No. 13 (s.2018) - Designation of the Chairman and Members of the Financial Reporting Standards Council (FRSC)
- Resolution No. 14 (s.2018) - Endorsing the Registration of the League of Provincial City and Municipal Accountants of Rizal Inc. with the Securities and Exchange Commission
- Resolution No. 15 (s.2018) - Ratification of Applications for the Accreditation of Individual Certified Accountants (CPA's), Firms and Partnerships in the Practice of Certified Public Accountancy Approved by the Board Focal Person for the Month of May 2017
- Resolution No. 16 (s.2018) - Enrolling the Additional Partner of R. S. Bernaldo & Associates in the Practice of Public Accountancy
- Resolution No. 17 (s.2018)
- Board Resolution 18 (s. 2018) - The Code of Ethics for Professional Accountants in the Philippines
- Resolution No. 19 (s.2018)
- Resolution No. 20 (s.2018) - Enrolling the Additional Partner of Navarro Amper & Co.in the Practice of Public Accountancy
- Resolution No. 21 (s.2018) - Enrolling the Additional Partner of R. G. Manabat & Co. in the Practice of Public Accountancy
- Resolution No. 22 (s.2018) - Streamlining the Procedures and Reducing the Documentary Requirements for the Accreditation of Ceritified Public Accountants (CPAs)
- Resolution No. 23 (s.2018)
- Resolution No. 24 (s.2018) - Reconstitution of the Continuing Professional Development Council (CPDC) for Accountants, Amending for the Purpose Board Resolution No. 263, Series of 2017
- Resolution No. 25 (s.2018) - Designation of Accreditation Board Focal Person
- Resolution No. 26 (s.2018)
- Resolution No. 27 (s.2018)
- Resolution No. 28 (s.2018) - Enrolling the Additional Partner of Navarro Amper & Co. in the Practice of Public Accountancy
- Resolution No. 29 (s.2018) - Enrolling the Additional Partner of Sycip, Gorres, Velayo & Co. in the Practice of Public Accountancy
- Resolution No. 30 (s.2018) - Release of the result of the Licensure Examination for Certified Accountants
- Resolution No. 31 (s.2018)
- Resolution No. 32 (s.2018) - Desigantion od the Remaining Members of the Financial Reporting Standards Council (FRSC)
- Resolution No. 36 (s.2018)
- Resolution No. 37 (s.2018) - Ratification of Applications for the Accreditation as Accounting Teachers Approved by the Board Focal Person for the Month of July 2017
- Resolution No. 38 (s.2018) - Enrolling the Additional Partner of Lupo S. Ramos & Co. in the Practice of Public Accountancy
- Resolution No. 39 (s.2018) - Enrolling the Additional Partner of MG Madrid & Company in the Practice of Public Accountancy
- Resolution No. 40 (s.2018) - Designation of Accreditation Board Focal Person
- Resolution No. 41 (s.2018) - Designation of Special Temporay Permit (STP) Board Focal Person, Amending for the Purpose Board Resolution No. 01, Series of 2017
- Resolution No. 42 (s.2018) - Adopting the Change of Romeo Cortez Alba and Associates on the Records of Professional Regulatory Board of Accountancy and the Professional Regulation Commission to Alba Romeo and Co. for the Practice of Public Accountancy
- Resolution No. 43 (s.2018) - Enrolling the Additional Partner of Navarro Amper & Co. in the Practice of Public Accountancy
- Resolution No. 44 (s.2018) - Board and Commission Ratification of All Issued Certificates of No-Objection, Certificates of No-Jurisdiction and Certificates of Non-Concurrence as Acted and/or Decided Upon by the Board Focal Person fro June 2018
- 2017
- Resolution No. 185 Series of 2017 - Amendments and Clarifications on Certain Rules Governing the Accreditation of Certified Public Accountants (CPA) in Commerce and Industry Practice
- Resolution No. 163 Series of 2017 - Deferment of the Implementation of Paragraphs 13 and 14 (4) of Resolution no. 2016-68, in Relation to Resolution no. 2016-03, as Amended, in the Requirement for External Auditors to Notify the Board of Accountancy of any Omission or Non-compliance with the Provisions therein, and Providing for Stakeholders Consultation and Dialogue for such Purpose
- Resolution No. 37 Series of 2017 - Grant of Provisional Accreditation and Extension of Accreditation to Individual Certified Public Accountants and Partnerships/Firms Engaged in Public Accountancy Practice
- Resolution No. 36 Series of 2017 - New Procedure in the Conduct of the Office Visitation, Amending for the Purpose Board Resolution No. 05, Series of 2016
- Resolution No. 05 Series of 2017 - Instituting a Special Docketing for the Resolutions of the Professional Regulatory Board of Accountancy
- 2016
- Resolution No. 01 Series of 2016- Imposition of a Moratorium on the Implementation of the Continuing Professional Development (CPD) requirement for the Accreditation of Accounting Teachers until July 13, 2016
- Resolution No. 03 Series of 2016- Requiring the submission of certificate by the responsible Certified Public Accounts on the compilation services for the preparation of financial statements and notes thereto
- Resolution No. 68 Series of 2016- Amending Resolution No. 03, Series of 2016, Entitled "Requirement for the Submission of Certificate by the Responsible Certified Public Accountants on the Compilation Services for the preparation of Financial Statements and Notes thereto", mandating external auditors to monitor compliance thereto, and for other purposes.
- Resolution No. 114 Series of 2016- Amendments to Resolution Nos. 2015-274 and 2015-275 on the Syllabi and Tables of Specifications (TOS) of the subjects in the Board Licensure Examination for Certified Public Accountants (BLECPA)
- Resolution No. 115 Series of 2016- Extending the deadline in the filing of applications for Accreditation of Certified Public Accountants (CPAS) in Commerce and Industry practice and the covered period of the Financial Statements subject to the Certificate on the compilation services requirement, and providing for the review of the ten million peso (P 10,000,000.00) thresholds as set under Resolution No. 2016-03 and 2016-68
- 2015
- Resolution No. 244 Series of 2015- Adoption of the revised Rules and Regulations for the conduct by the Professional Regulatory Board of Accountancy of oversight into the Quality Audits of Financial Statements and Operations of CPA practitioners
- Resolution No. 262 Series of 2015- Revisions in the subjects of the Board Licensure Examination for Certified Public Accountants (BLECPA)
- Resolution No. 263 Series of 2015- Adoption of the IFAC 2013 Code of Ethics for Professional Accountants as "The Code of Ethics for Professional Accountants in the Philippines", and prescribing amendments therefor
- Resolution No. 274 Series of 2015- Issuance and Promulgation of the New Syllabi of the Subjects in the Board Licensure Examination for Certified Public Accountants (BLECPA)
- Resolution No. 275 Series of 2015- Issuance and Promulgation of the New Tables of Specifications (TOS) of the Subjects in the Board Licensure Examination for Certified Public Accountants (BLECPA)
- 2021
- Board Resolution No. 11 (s. 2021) - Ratification of Applications for the Accreditation of Schools to Offer Refresher Course Pursuant to Resolution no. 46 (s.2020) Approved by the Board Focal Person for the Month of February 2021
- Board Resolution No. 13 (s. 2021) - Ratification of Applications for the Accreditation of Schools to Offer Refresher Course Pursuant to Resolution No. 46 (S. 2020) Approved by the Board Focal Person for the Month Of March 2021
- Board Resolution No. 18 (s. 2021) - Ratification of Application for the Accreditation of School to Offer Refresher Course Pursuant To Resolution No. 46, (S. 2020) Approved by the Board Focal Person for the Month Of May 2021
- List of Accredited Schools Qualified to Offer the Refresher - January to December
- Accountancy Board Resolution No. 26 (s. 2021) - Ratification of Applications for the Accreditation of Schools to Offer Refresher Course Pursuant to Resolution No. 46 (S. 2020) Approved by the Board Focal Person for the Month of July 2021
- Accountancy Board Resolution No. 33 (s. 2021) - Ratification of Application for the Accreditation of School to Offer Refresher Course Pursuant to Resolution No. 46 (S. 2020) Approved by the Board Focal Person for the Month of August 2021
- Accountancy Board Resolution No. 40 (s. 2021) - Ratification of Application for the Accreditation of School to Offer Refresher Course Pursuant to Resolution No. 46 (S. 2020) Approved by the Board Focal Person for the Month of September 2021
- 2020
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