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  • Chapter 13 Annex A

    Загружено:

    Mary Joy Morallon Calagui
    19 просмотров5 страниц
    This document outlines the rules and regulations for accrediting the Philippine Institute of Certified Public Accountants (PICPA) as the national professional organization for CPAs. It notes that PICPA was originally recognized and accredited in 1975. The conditions for maintaining PICPA's accreditation are then listed, including requirements that its membership be open to all registered CPAs without discrimination, have a plan to enroll a majority of practicing CPAs within three years, and manage its finances prudently with a full-time executive director.

    Исходное описание:

    auditing annex A

    Оригинальное название

    CHAPTER 13 ANNEX A

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    This document outlines the rules and regulations for accrediting the Philippine Institute of Certified Public Accountants (PICPA) as the national professional organization for CPAs. It notes that PICPA was originally recognized and accredited in 1975. The conditions for maintaining PICPA's accreditation are then listed, including requirements that its membership be open to all registered CPAs without discrimination, have a plan to enroll a majority of practicing CPAs within three years, and manage its finances prudently with a full-time executive director.

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    © All Rights Reserved
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    19 просмотров5 страниц

    Chapter 13 Annex A

    Загружено:

    Mary Joy Morallon Calagui
    This document outlines the rules and regulations for accrediting the Philippine Institute of Certified Public Accountants (PICPA) as the national professional organization for CPAs. It notes that PICPA was originally recognized and accredited in 1975. The conditions for maintaining PICPA's accreditation are then listed, including requirements that its membership be open to all registered CPAs without discrimination, have a plan to enroll a majority of practicing CPAs within three years, and manage its finances prudently with a full-time executive director.

    Авторское право:

    © All Rights Reserved
    Скачайте в формате PPTX, PDF, TXT или читайте онлайн в Scribd
    Отметить как неприемлемый контент
    из 5

    ANNEX “A”

    Chapter 13
    Prepared by Mary Joy Calagui
    RULES AND REGULATIONS IMPLEMENTING
    THE SECTION 30, ARTICLE IV OF THE
    REPUBLIC ACT NO. 9298 OTHERWISE
    KNOWN AS THE PHILIPPINE
    ACCOUNTANCY ACT OF 2004:
    • Accredited National Professional Organization of CPAs

    • Renewal of Certificate of Accreditation

    • Suspension/Cancellation of Accreditation
    STATUS OF THE PHILIPPINE INSTITUTE OF
    CERTIFIED PUBLIC ACCOUNTANT (PICPA)

    Recognized by the Commission as


    the APO on October 2, 1975 per
    Accreditation No. 15.
    CONDITIONS FOR THE
    CONTINUITY OF THE
    ACCREDITATION OF PICPA
    • It is established.
    • Its membership is open to all registered CPAs without discrimination.
    • Its membership shall include CPAs in all sectors.
    • It shall have a creditable plan to enlist into active membership within three (3) years, at least a
    majority of the CPAs in the practice of accountancy.
    • With fifteen (15) national directors shall be apportioned according to sectors in the four geographic
    areas (eg. National Capital Region, Luzon, Visayas, and Mindanao).
    • It shall judicious and prudent in the management of its financial statement.
    • It shall have a full time career Executive Directors.
    • It is registered with the SEC as a non-profit corporation.
    • It has paid the prescribed accreditation fee.

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