Professional Documents
Culture Documents
9298
And Implementing Rules and Regulations
R.A. 9298
• SECTION 3 - “ Objectives ”
a) The standardization and regulation of accounting education;
b) The examination for registration of certified public accountants;
c) The supervision, control, and regulation of the practice of accountancy
in the Philippines.
a. Board of Accountancy 1
b. Public Practice 1
c. Commerce and Industry 1
d. Academe / Education 2
e. Government 1
TOTAL 6
Functions of ETC
Is a Filipino Citizen;
Is of good moral character;
Is a holder of the degree of Bachelor of Science in Accountancy conferred by a
school accredited by the CHED; and
Has not been convicted of any criminal offense involving moral turpitude.
• SECTION 19 - “ Oath “
An oath shall also be required for CPAs admitted in the practice of accountancy
without examination under reciprocity or other international agreements.
• SECTION 19 - “ Oath “
An oath shall also be required for CPAs admitted in the practice of accountancy
without examination under reciprocity or other international agreements.
Practice of Accountancy
Cont.
Provided, That if the Board finds such experience inadequate to the minimum
requirements for the public practice of accountancy in the course of its
evaluation of his/her application for accreditation to practice public
accountancy, the registrant shall be required to make up such inadequacy from
competent sources. Provided, Further, That such meaningful experience shall
be certified under oath by the employer where such meaningful experience
was obtained.
Cont.
• Registrant’s name
• Registration number; and
• Title
Cont.
Nothing in the RA No. 9298 and this Implementing Rules and Regulations
shall be construed to effect or prevent the practice of any other legally
recognized profession.
• SECTION 39 - “ Enforcement of RA No. 9298 and its
Implementing Rules and Regulations “
• It shall be the primary duty of the Commission and the Board to effectively
enforce the provisions of RA No. 9298 and this Implementing Rules and
Regulations.
• SECTION 44 - “ Effectivity “