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02/06/2016

BOAAccreditationRequirements(forinitialapplicantonly)|RodrigoB.NiangoJr.,CPA

RodrigoB.NiangoJr.,CPA
ACCREDITATIONREQUIREMENTS

BOAAccreditationRequirements(forinitial
applicantonly)
APRIL10,2014|RJNDHOUSE|9COMMENTS

REQUIREMENTSFORREGISTRATIONOFINDIVIDUALCPA/FIRMS/PARTNERSHIPSIN
ACCORDANCEWITHIMPLEMENTINGRULESANDREGULATIONS(RES.NO.71)
REPUBLICACTNO9298OTHERWISEKNOWNASTHEPHILIPPINEACCOUNTANCY
ACTOF2004
1.BACCFormNo.02,dulyaccomplishedinthree(3)copiesandproperlynotarized(Pleaseax
metereddocumentarystamptotheoriginalcopy)
2.PhotocopyofCPABoardCerticate(s)ofindividualCPA,soleproprietor,partnersandsta
member(s).
3.Photocopyofcurrentprofessionalidenticationcard(s)ofindividualCPA,soleproprietor,
partnersandstamember(s)
4.CodeofGoodGovernanceoftheIndividualCPA,FirmorPartnerships(signedbythe
IndividualCPA,soleproprietoroftheFirmsandmanagingpartnerofthePartnership)
5.CopyofInternalqualityreviewproceduresbeingimplementedtoensurecompliancewith
theprofessionalethicalandtechnicalstandardsrequiredofthepracticeofpublicaccountancy.
6.Certiedcopiesofallbusinesspermits/currentPTRissuedbythelocaland/ornational
government.
7.SwornstatementbytheindividualCPA,soleproprietoroftheFirmandmanagingpartnerof
thePartnershipstatingthattheindividualCPAandstamember(s),thesoleproprietorand
stamember(s)oftheFirm,andallthepartnersandstamember(s)ofthePartnership,asthe
casemaybe,:(Pleasenotarizeandaxmetereddocumentarystamptotheoriginalcopy)
Hadameaningfulparticipationoftheirrespectiveinternalqualityreviewprocess.
Hadundergoneadequateandeectivetraining(fromorganizationsdulyaccreditedbythe
Boardorbyitsdulyauthorizedrepresentatives)onallthecurrentaccountingandauditing
standards,codeofethics,lawsandtheirimplementingrulesandregulations,circulars,
memoranda,theirrespectivecodesofgoodgovernanceandotherrelateddocumentsthatare
requiredinthepracticeofpublicaccountancytoensureprofessional,ethicalandtechnical
standards.

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02/06/2016

BOAAccreditationRequirements(forinitialapplicantonly)|RodrigoB.NiangoJr.,CPA

standards.
Areallofgoodmoralcharacter
He/sheortheyhadnotbeenfoundguiltybyacompetentcourtand/oradministrativebodyof
anycaseinvolvingmoralturpitudeand/orunethicalpracticesandthatneitheranyofthemisa
defendantinanycaseofsimilarnaturependingbeforeanycompetentcourtand/or
administrativeagencies.
Has(have)atleastthree(3)yearsmeaningfulexperienceinanyoftheareasofpublicpractice
includingtaxationasdenedinSection4Rule4oftheIRR.
8.Forgovernmentemployeeonly:
Originalcopyofauthoritytopracticeprofessionissuedbyemployer,printedintheocialleer
headoftheinstitution/agency.
Supportingdocumentstobeaachedtotheswornstatements:
9.Certiedcopiesofaccreditedcerticate(s)ofaendanceoranyproofofmeaningful
participationin,andproofofadequacyandeectivenessofsuchtrainingfortheimmediatepast
threeyears.
Foryears2013Seminars/trainingsfrom2010onwards
2014Seminars/trainingsfrom2011onwards
Thereafter

TOPICS

THEMATICAREA

REQUIREDCREDITUNITS

EnablingLaws,Rulesand
Regulations

6CU

StandardsApplicableto
ProfessionalPractice

24CU

Ethical,Governance,and
QualityPrinciples

10CU

EnvironmentofthePractice

10CU

DevelopmentofthePersonas
Professional

10CU

TOTAL

60CU

10.Currentcerticateofclearanceissuedbythepropercourtand/orNationalBureauof

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02/06/2016

BOAAccreditationRequirements(forinitialapplicantonly)|RodrigoB.NiangoJr.,CPA

10.Currentcerticateofclearanceissuedbythepropercourtand/orNationalBureauof
Investigation(NBI)clearancefortheindividualCPA,solepractitioner&thepartners/principalsof
thepartnerships.
11.DetaileddescriptionofsuchworkexperienceoftheindividualCPA,soleproprietorshipofthe
FirmandallthepartnersofthePartnership(datashouldincludenameofcompany,position,
dutiesandresponsibilitiesanddateofemployment)
AdditionalRequirementsforPartnerships:
12.CertiedcopyoftheCerticateofRegistrationissuedbytheSEC
13.CertiedcopyofcurrentArticlesofPartnership(ShouldtallywiththeapplicationformBACC
FormNo.02)
14.Certiedcopyofthedocumentsshowingthecorrespondentrelationship,membershipor
businessdealingswithforeignCPArm(s)ifany,includingcompleteaddress&postaladdress,
telephonenumberandfacsimilenumbers,emailaddressandwebsite.
15.Swornstatementstatingthat:(Pleasenotarizeandaxmetereddocumentarytotheoriginal
copy)
Thecopyofthedocumentshowingthecorrespondentrelationshipmembership,orbusiness
dealingswiththeforeignCPAisthefaithfulreproductionofitsoriginalcopy.
TheforeignCPAisnotdirectlyorindirectly(throughtheFilipinoCPA)engagedinthepractice
ofpublicaccountancyinthePhilippines,excepttheauthorizedforeignCPAsunderSection34
and35ofR.A.No.9298
Therightsandobligationofthepartiesinspecicterms.
OtherRequirements
16.Paymentofregistrationfee(inCash,PostalMoneyOrder,ManagersCheckorBankDraft
payabletotheProfessionalRegulationCommission)
SingleProprietorshipP1,500
PartnershipP2,500
17.ShortBrownEnvelopefortheCerticateofRegistration
18.One(1)setofpaperfastenerfortheapplication.
19.OnesetofmetereddocumentarystampworthTwentyOnePesos(P21.00)tobeaxedtothe
CerticateofRegistration.
ALLNOTARIZEDDOCUMENTSSHOULDHAVEMETEREDDOCUMENTARYSTAMPS
WORTHTWENTYONEPESOS(P21.00)

APPLICATIONSWITHINCOMPLETEDOCUMENTSWILLNOTBEACCEPTEDMETERED3/6

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02/06/2016

BOAAccreditationRequirements(forinitialapplicantonly)|RodrigoB.NiangoJr.,CPA

APPLICATIONSWITHINCOMPLETEDOCUMENTSWILLNOTBEACCEPTEDMETERED
DOCUMENTARYSTAMPISAVAILABLEATPRCCUSTOMERSERVICECOUNTERSAND
PRCREGIONALOFFICES
Note:Representative/sllingandclaimingtheCerticateofRegistration/Accreditationinbehalf
oftheprofessionalmustpresentSpecialPowerofAorneyandvalididenticationofthe
professionalandtherepresentative.

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9thoughtsonBOAAccreditationRequirements(for
initialapplicantonly)
1.IreneSanoysays:
APRIL13,2015AT3:11AM
WhatisInternalQualityReviewProcedures?Pleaseenlightenmeonthis.
thanks
1.

rjndhousesays:
APRIL15,2015AT8:25AM
Thesearetheproceduresthatthepractitionerorrmappliesinconductingtheirservices.
Theyarestandardsandprogramthataresetinordertoexecutetheirservicesobjectively.I
cansaythateveryindividualpractitionerorrmvariesonhisorherInternalQuality
ReviewProgram,whichiswhysomeofthegoverningbodieswheretheCPArendershis
servicesregulatetherequirementsinorderfortheCPAtobequaliedintheirorganization
topracticehisprofession.

2.tessevitemaligadsays:

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BOAAccreditationRequirements(forinitialapplicantonly)|RodrigoB.NiangoJr.,CPA

2.tessevitemaligadsays:
OCTOBER8,2015AT1:58AM
Underrequirementno.9,arethecerticatesofaendanceintrainingneedbestrictlyissuedby
registered/accreditedBOA/PRCtrainingproviders?Ihaveaendedseveralseminarsprovided
bytheIIA(InstituteofInternalAuditors),ACFE(AssociationofCertiedFraudExaminers)
andISACAbothglobalandlocalchapters,forwhichtheyissuedCerticatesof
Aendance/TrainingwithCPEcredithours;unfortunatelytheyarenotaccreditedwith
BOA/PRC.Wouldthosecerticatessuceunderthisrequirementoranyproofof
meaningfulparticipationin,andproofofadequacyandeectivenessofsuchtrainingforthe
immediatepastthreeyears.?Wouldappreciatefeedback,
1.

rjndhousesays:
OCTOBER8,2015AT2:13AM
PleasetakealookatyourcerticateifithasaCPDPROVIDERACCREDITATION
NUMBER,andifthe
CPDcreditunitshasindicationoftheThematicrequiredbytheBOA.TheThematic
AreasandCPDACCREDITATIONNUMBER
arethecriticalfactorsforcompliance,otherwiseitcannotbeacceptedbytheBOA.Please
takenoteofthedateitisbeingprovided;
thedurationmustbewithinthe3yearsboundaryuponapplication.

3.LouvinceAntonioAngatsays:
OCTOBER19,2015AT2:04AM
IwouldliketoaskifitisarequirementforaCPAtohaveaccreditationfromBOAandBIR?
1.LouvinceAntonioAngatsays:
OCTOBER19,2015AT2:07AM
Asafollowupquestion,whatimeantisShouldIhavebothaccreditation?Iamanewbie
practitionerandIjustledmyBOAaccreditationrst.Andperhaps,Ijustwanttotakeit
slowrstbecauseIjustgotemployed,IamplanningtogetmyBIRaccreditationnextyear.
Iwilltrulyappreciateforyourfeedback.Thanks.
1.

rjndhousesays:
OCTOBER19,2015AT2:11AM
itdependsifyouwanttobecomeataxpractitionerthenyoushouldgetBIR
accreditation,otherwiseyouonlyneedBOAaccreditation.BOAaccreditationorBIR
accreditationis
notneededifyouarenotpursuingpublicpractice.

4.Apuysays:
NOVEMBER13,2015AT3:09PM
Questionre:Has(have)atleastthree(3)yearsmeaningfulexperienceinanyoftheareasof
publicpracticeincludingtaxationasdenedinSection4Rule4oftheIRR.
Would3yearsexperiencein
a.BIR
b.TaxDepartmentofaprivatecompany
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satisfythisrequirement?

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02/06/2016

BOAAccreditationRequirements(forinitialapplicantonly)|RodrigoB.NiangoJr.,CPA

satisfythisrequirement?
Thanks!
1.

rjndhousesays:
NOVEMBER16,2015AT6:04AM
IsuggestyougototheBOAforthepreliminaryassessmentofyourexperiences,Tax
experienceisonlyonepartofthemanyfunctions
ofpublicpractice.Subjectivityistheinherentriskoftherulesthatarebeingimplemented.
AsformystandardsmaydierfromtheBOAsstandardsonwhetheryourexperiencesare
qualiedornot.

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