 For Certified Public Accountants, pursuant to Resolution No. 254, s.

2017, of the Professional Regulatory Board

of Accountancy, the following is the transitory period for the compliance of their CUs:

Year of Required number Minimum Units Under Flexible CPD Required Minimum Units
Renewal of CPD Units Required Competency Units Earned from the Previous
Areas Year(s) for License Renewal
July 1- December 80 40 40 0
2017
2018 100 40 60 20 units earned from the
immediately preceding year
2019 120 40 80 20 units earned from each of the
2 immediately preceding years

2020 - onwards 120 40 80 20 units earned from each of the

3 immediately preceding years

 For Chemists and Chemical Technicians, pursuant to Resolution No. 10, s. 2017, of the Professional Regulatory
Board of Chemistry, the following is the transitory period for the compliance of their CUs:

Renewal Period Minimum required Number of CPD Credit Units

Chemists Chemical Technicians
2017 0 0
2018 15 10
2019 30 20
2020-onwards 45 30

 For Civil Engineers, pursuant to Resolution No. 07, s. 2017, of the Professional Regulatory Board of Civil
Engineering, the following is the transitory period for the compliance of their CUs:
Period of Renewal Required Number of CPD Credit Units
June 2017 – February 2018 0
March 2018 – December 2018 25
January 2019 - Onwards 45

For SENIOR CITIZENS starting January 2019 Required Number of CPD Credit Units
Aged 60-65 years 40
66-70 years 30
Over 70 years 20
As for PERSONS WITH DISABILITY, the required CPD credit units in a compliance period shall be thirty

(30), starting January 2019.

 For Professional Electrical Engineers (PEE), Registered Electrical Engineers (REE), Registered Master
Engineers (RME), pursuant to Resolution No. 08, s. 2017, of the Professional Regulatory Board of Electrical
Engineering, the following is the transitory period for the compliance of their CUs:

Renewal Period Minimum Required Number of CPD Credit Units

PEE REE RME
July to December 2017 15 15 10
2018 30 30 20
2019 onwards 45 45 30
  For Metallurgical Engineers, pursuant to Resolution No. 09, s. 2017, of the Professional Regulatory Board of
Metallurgical Engineering, the following is the transitory period for the compliance of their CUs:
Year of Renewal CPD Credit Units Required
January - December 2017 0
January - December 2018 15
January - December 2019 30
January 2020 and onwards 45

 For Professional Teachers, pursuant to Resolution No. 11, s. 2017, of the Professional Regulatory Board of
Professional Teachers, the following is the transitory period for the compliance of their CUs:
Year of Renewal Required Number of Credit Units
December 2017 15
January – December 2018 30
January 2019 – onwards 45
 For Nurses, pursuant to Resolution No. 10, s. 2017, of the Professional Regulatory Board of Nursing, the
following is the transitory period for the compliance of their CUs:

Year of Renewal Required Number of Minimum allowed to be

CPD CUs earned per year
January-December 2017 0 0
January-December 2018 15 15
January 2019 onwards 45 45
Pursuant to Resolution No. 49, s. 2015, of the Professional Regulatory Board of Real Estate Service, the effectivity of
requirement of CUs for real estate service practitioners had started on September 9, 2015. All real estate practitioners
shall acquire at least forty-five (45) creditable units, or in the case of real estate salespersons, at least ten (10) creditable
units only. For those holding two-three (2-3) licenses, he/she shall be required to submit separate certificate/s
representing additional ten (10) CPD credits for each of his/her license. Provided, however, that these real estate service
practitioners shall submit a copy of a duly notarized Certificate of Attendance to an accredited Continuing Professional
Development (CPD) program administered by an accredited provider

General Matrix of CPD Activities

PROGRAM / ACTIVITY CREDIT UNITS SUPPORTING DOCUMENT

1. PROFESSIONAL TRACK (TR AINING OFFERED BY ACCREDITED CPD PROVIDERS, Face to
Face /
Online) (valid 3 years prior to the renewal)
APPROVED CREDIT
1.1 PROGRAM CERTIFICATE OF ATTENDANCE WITH DATE
UNITS FOR THE
PARTICIPANT AND NUMBER OF HOURS
PROGRAM
PHOTOCOPY OF CERTIFICATE OF
1.2 PROGRAM - APPRECIATION WITH DATE AND NUMBER
3 CU PER HOUR
RESOURCE SPEAKER
OF HOURS
1.3 PROGRAM - PANELIST / CERTIFICATION FROM SPONSORING
REACTOR 2 CU PER HOUR ORGANIZATION COPY OF PROGRAM
1.4 PROGRAM - CERTIFICATION FROM SPONSORING
FACILITATOR / 1 CU PER HOUR ORGANIZATION WITH DATE AND NUMBER
MODERATOR OF HOURS
TWICE THE
NUMBER OF
MONITORING REPORT AND CERTIFICATE
1.5 PROGRAM - MONITOR APPROVED CREDIT
UNITS FOR THE OF APPEARANCE
PROGRAM
 MAXIMUM OF 20 CU
FOR A 12-MONTH
PERIOD OR A CERTIFICATE OF TRAINING & TRAINING
1.6 IN-SERVICE TRAINING FRACTION DESCRIPTION
THEREOF UPON
COMPLETION
2. ACADEMIC TRACK (valid 5 y ears from the conferment of Diploma/Certificate)
FULL CREDIT UNITS
FOR COMPLIANCE UNIVERSITY CERTIFICATION / DIPLOMA
2.1 MASTER’S DEGREE OR PERIOD UPON AND TRANSCRIPT OF RECORDS
EQUIVALENT COMPLETION OF (authenticated copy)
DEGREE
UNIVERSITY CERTIFICATION / DIPLOMA
2.2 DOCTORATE DEGREE OR FULL CREDIT UNITS
UPON COMPLETION AND TRANSCRIPT OF RECORDS
EQUIVALENT OF CANDIDACY FOR (authenticated copy)
COMPLIANCE PERIOD

ADDITIONAL FULL
CREDIT UNITS FOR
COMPLIANCE
PERIOD UPON
COMPLETION OF
DEGREE

CERTIFICATION OF GRANT OR
2.3 PROFESSORIAL CHAIR 15 CU PER YEAR
APPOINTMENT PAPER
2.4 RESIDENCY /
EXTERNSHIP / 10 CU PER YEAR HOSPITAL CERTIFICATION CERTIFICATE
SPECIALTY / SUB- OF COMPLETION
SPECIALTY PROGRAM
2.5 FELLOWSHIP GRANT
2.5.1 PARTICIPANT 2 CU PER GRANT CERTIFICATION FROM THE GRANTING
2.5.2 RESOURCE SPEAKER INSTITUTION AND/OR CERTIFICATE OF
4 CU PER GRANT
FELLOWSHIP
2.5.3 RESEARCHER 5 CU PER GRANT
MAXIMUM OF 30 CU
FOR AN 18-MONTH
2.6 POST GRADUATE PERIOD OR A DIPLOMA / CERTIFICATION FROM THE
DIPLOMA FRACTION INSTITUTION
THEREOF UPON
COMPLETION
3. SELF-DIRECTED (TRAINING OFFERED BY NON-ACCREDITED CPD PROVIDERS, Face to Face /
Online) (valid 3 years prior to the renewal)
CREDIT UNITS FOR
CERTIFICATE OF ATTENDANCE WITH
THE PROGRAM AS
3.1 PARTICIPANT NUMBER OF HOURS, SEMINAR PROGRAM
EVALUATED BY THE
AND LIST OF PARTICIPANTS
CPD COUNCIL
PHOTOCOPY OF CERTIFICATE, COPY OF
3.2 RESOURCE SPEAKER 3 CU PER HOUR
PAPERS AND PROGRAM INVITATION
CERTIFICATION FROM SPONSORING
3.3 PANELIST / REACTOR 2 CU PER HOUR
ORGANIZATION COPY OF PROGRAM
3.4 FACILITATOR / CERTIFICATION FROM SPONSORING
MODERATOR 1 CU PER HOUR
ORGANIZATION COPY OF PROGRAM
MAXIMUM OF 20 CU
FOR A 12-MONTH
PERIOD OR A CERTIFICATE OF TRAINING & TRAINING
3.5 IN-SERVICE TRAINING FRACTION DESCRIPTION
THEREOF UPON
COMPLETION
3.6 PROGRAM / TRAINING
MODULE 10 CU PER MODULE COPY OF MODULE AND EVALUATION
DEVELOPMENT
5 CU PER
CERTIFICATION OF COMPLETION AND
TECHNICAL PAPER
3.7 TECHNICAL PAPER APPROVAL
FOR PUBLISHED
FOR PUBLISHED PAPER, SEE 3.8
PAPER, SEE 3.8
 3.8 ARTICLE PUBLISHED IN A REFEREED / PEER REVIEWED PROFESSIONAL JOURNAL
INTERN
LOCAL 10 ATIONA COPY OF PUBLISHED ARTICLE AND TABLE
CU L OF CONTENTS
15 CU
3.8.1 AUTHOR/S
FOR MULTIPLE
AUTHORS, DIVIDE
CU EQUALLY
AMONG THEM.
3.8.2 PEER
2 CU PER ARTICLE
REVIEWER
3.9 PAMPHLET / BOOK OR MONOGRAPH
20 CU FOR SINGLE 40 CU FOR SINGLE COPY OF
3.9.1 AUTHOR/S AUTHOR FOR BOOK OR
AUTHOR FOR PUBLISHED
PAMPHLET (LESS MONOGRAPH (MORE BOOK
THAN 100 PAGES) THAN 100 PAGES)
FOR MULTIPLE
AUTHORS, DIVIDE
CU EQUALLY
AMONG THEM.
3.9.2 EDITOR MAXIMUM OF 20 CU
MAXIMUM OF 5 CU
PER ARTICLE
3.10 ARTICLE IN
FOR MULTIPLE
MAGAZINE / PROOF OF PUBLICATION OF ARTICLE
AUTHORS, DIVIDE
NEWSPAPER
CU EQUALLY
AMONG THEM.
FULL CREDIT
UNITS FOR
3.11 INVENTIONS COMPLIANCE CERTIFIED COPY OF PATENT CERTIFICATE
PERIOD
2 CU / DAY
3.12 STUDY (MAXIMUM OF 20 CU CERTIFICATION FROM SPONSORING
TOURS/VISITS INSTITUTION
/ TOUR)
3.13 CONSULTANCY (e.g.
Technical Meetings / 1 CU PER HOUR CERTIFICATE OF APPEARANCE AND
Accreditation and other INVITATION
activities as per request of an
institution, etc.)
3.14 SOCIO-CIVIC
ACTIVITIES USING 1 CU PER HOUR PROJECT PROPOSAL, REPORT AND
PROFESSION (e.g. PHOTOS
Medical Missions,
Outreach Programs, etc.)
3.15 RECOGNITION / TITLE FULL CREDIT
(e.g. Fellows, Hall of UNITS FOR COPY OF CERTIFICATION FROM THE
Fame Award, Outstanding COMPLIANCE
Professional, Lifetime AWARDING BODY (duly notarized)
PERIOD
Achievement Awardee, etc.)
4. SUCH OTHER ACTIVITIES TO BE RECOMMENDED BY THE CPD COUNCIL AND APPROVED BY
THE BOARD AND THE COMMISSION
2. What are the major areas of CPD Activities for the professionals?

 The CPD Activities for Accountancy shall be divided into three (3) major areas with corresponding minimum
required credit units which all CPAs have to comply within a compliance period, as follows:
MAJOR AREA COVERAGE OF THE AREA CREDITS UNITS
REQUIRED
A. TECHNICAL 1. Standards Applicable to Professional Practice which includes 30 CUs
COMPETENCE but not limited to the following:
a. Current and recent issuance of the respective area of
practice of the profession, e.g. those from the standard-
setting bodies on:
• Financial Accounting and Reporting;
• Assurance & Auditing;
• Related practice statements &
interpretations; and
• Pronouncements related to Taxation, depending
on area of practice of the professional.
b. IFAC Pronouncements issued through IFAC member
bodies
2. Laws, Rules & Regulations affecting Professional Practice
which includes but not limited to:
a. Issuances of government/ regulating bodies, such as,
but not limited to:
• Professional Regulation Commission and Board of
Accountancy (which covers provisions of the
Philippine Accountancy Act & IRR, new resolutions
and regulations issued by PRC & BOA, and other
issuances pertaining to registration, licensing &
professional regulatory regimes);
• Securities and Exchange Commission, Bangko
Sentral ng Pilipinas, Insurance
Commission, Bureau of Internal Revenue,
Cooperative Development Authority;
• Commission on Higher Education and
Department of Education; and
• Commission on Audit, Department of Budget and
Management, Civil Service Commission, for CPAs
in government sector.
b. ASEAN and other international treaties affecting the
practice of Filipino CPAs; and
c. Other laws and regulations that govern different
forms of legal entities.
3. d. Environment of the Practice which
includes Frameworks, models, best practices,
benchmarks, information technology advances, tools &
techniques espoused by professional & other organizations
that affect the operations & management of clients &
business entities of the professional.
B. PROFESSIONAL Professional development activities that enhance the 5 CUs
SKILLS CPA’s intellectual, interpersonal, communication,
personal and organizational skills, which includes but
limited to: not
a.
b. Oral & written communication;
c. Presentation, negotiation & facilitation skills;
d. Teamwork enhancement;
e. Personality & Social graces;
Decision making, leadership, management &
supervision;
Conflict resolution, cultural immersion programs,
language learning programs, time and resources
 f. management, work or process innovations and
problem solving skills;
For CPAs in the Education Sector, teaching techniques
and other education-related CPD learning activities;
g. and
Gender and development.

h.

C. PROFESSIONAL a. Code of Ethics for Professional Accountants; Quality 5 CUs

VALUES, ETHICS b. standards based on issuances of bodies
AND affecting the professional practice;
ATTITUDES c. Governance principles and intervention; and
d. Social responsibility, principles and interventions.

 The CPD Activities for Chemists and Chemical Technicians shall be divided into three (3) major areas with
corresponding required credit units, as follows:

Major Area Coverage of the Area Credit Units Required

Chemists Chemical Technicians

Ethics, Standards Code of Ethics of Chemistry, Chemistry 5 CUs 5 CUs

of Profession Act (RA
Professional Practice 10657), PRB and/or PRC
Issuances, Chemical Regulations (PNP, PDEA,
DOLE, DOH, DENR), etc.

Enhancement of Laboratory Quality Assurance (ISO), 35 CUs 20 CUs

Professional Practice Good/Prudent Laboratory Practices,
and Technical Instrumentation, Management, Leadership,
Competence Research and Development, Advances,
Chemical Education, Specialization,
Metrology, Statistics/Data Science, Risk
Assessment, Chemical Waste
Management, Method
Development, Validation & Verification,
Proficiency, Testing, etc.
Environmental Factors Gender and Development (GAD), Socio-Civic 5 CUs 5 CUs
and Developments in Activities,
the Field Affecting the Communications, Inter-personal skills, Stress
Theory and Practice of Management, Health and Safety, Excellence
the Profession in Customer’s Service, Disaster
Preparedness, etc

The Major Areas of CPD Activities for Civil Engineersshall be divided into four (4) major areas with corresponding
required credit units as shown in the following table:

MAJOR AREA COVERAGE OF THE AREA Credit Units Required

Ethics 2
Professional Practice (e.g. laws, Attendance to PRB-sponsored learning 4
rules, PRB/ Commission Issuances) activities
 Enhancement of General civil engineering practice 10
Professional
Practice in Civil Engineering
Enhancement of Technical Civil engineering practice in the chosen 27
Competence in chosen field of field of specialization (career path)
Specialization
Environmental Factors Affecting Awareness of the environmental factors 2
the Profession (e.g. Gender and affecting the profession
Development, Personality
Development)

The CPD Activities for Nurses shall be divided into five (5) major areas based on the ASEAN Nursing Core Competencies.
The coverage of each major area shall include but not be limited to:

The CPD Activities for Professional Teachersshall be divided into two (2) major areas which shall be complied within a
compliance period after its full implementation on January 2019 with the corresponding required Credit Units as
follows: