REQUEST LETTER TO ENGAGE IN

PRACTICE OF PUBLIC ACCOUNTANCY

September 4, 2015

XXXXXXXXXXXXXXX
University President
Office of the President
Polytechnic University of the Philippines

Dear Sir:

Greetings in the name of our Lord!

Sir, I am writing to your good office in connection with my intention to engage in the
public practice of my CPA profession, specifically engage in Financial Statement, Tax,
and Audit Services to clients.

I am currently working on General Accounting Department as an Accounting Staff. I

became a Certified Public Accountant on November 2013, and I used to be on Public
Practice of my profession before I started working in the University.

With such intention, worthy of note is the Scope of Practice of Public Accountancy as
stated in Section 4, Republic Act No. 9298, Otherwise known as the “Philippine
Accountancy Act”, where “Practice of Public Accountancy” shall constitute a person, be
it his/her individual capacity, or as a staff member in an accounting or auditing firm,
holding out himself/herself as one skilled in the knowledge, science and practice of
accounting, and as a qualified person to render professional services as a certified public
accountant; or offering or rendering, or both or more than one client on a fee basis or
otherwise, services as such as the audit or verification of financial transaction and
accounting records; or the preparation, signing, or certification for clients of reports of
audit, balance sheet, and other financial, accounting and related schedules, exhibits,
statement of 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 purposes; or to design,
installation, and revision of accounting system; or the preparation of income tax returns
when related to accounting procedures; or when he/she represent clients before
government agencies on tax and other matters relating to accounting or render
professional assistance in matters relating to accounting procedures and the recording
and presentation of financial facts or data.

Meanwhile, Section 7 (b)(2) of RA 6713 (Code of Conduct and Ethical Standards for
Public Officials and Employees) provides:

Section 7. Prohibited Acts and Transactions. – In addition to acts and omissions of

public officials and employees now prescribed in the Constitution and existing laws,
the following shall constitute prohibited acts and transactions of any public official
and employee and are hereby directed to be unlawful:
1
 xxx
(b) Outside employment and other activities related thereto. – Public officials and
employees during their incumbency shall not:
xxx
(2) Engage in the private practice of their profession unless authorized by the
Constitution or law, provided, that such practice will not conflict or tend to
conflict with their official functions.

Also important, Section 12, Rule XVIII of the Revised Civil Service Rules states:

Sec. 12. No officer or employee shall engage directly in any private business,
vocation, or profession or be connected with any commercial, credit, agricultural,
or industrial undertaking without a written permission from the head of
Department; Provided, That this prohibition will be absolute in the case of those
officers and employees whose duties and responsibilities require that their entire
time be at the disposal of the Government: Provided, further, That if an
employee is granted permission to engage in outside activities, the time so
devoted outside of office hours should be fixed by the chief of the agency to
the end that it will not impair in any way the efficiency of the other officer or
employee, which do not involve any real or apparent conflict between his
private interests and public duties, or in any way influence him in the discharge
of his duties, and he shall not take part in the management of the enterprise or
become an officer or member of the board of directors.

With this, I promise to engage in my CPA Practice only after office hours or during
weekends or holidays. Rest assured that the privilege requested will not entail any
conflict of interest in so far as the functions of the your good office and public service
are concerned, and it will not in any way affect nor interfere in the discharge of my
duties and responsibilities as a university employee.

Further, being part of your good office, I will firmly observe my limitations and make
sure that my CPA practice will not run contrary to the provision of Code of Conduct and
Ethical Standards for Public Officials and Employees.

In light of the foregoing, I respectfully request that I be given the permission to exercise
my CPA profession in private capacity.

Respectfully,

YYYYYYYYYYY, CPA
Roll No. AAAAAAA