Forms for Accreditation of CPAs in Commerce and Industry

The Board of Accountancy issued Resolution No. 2016-3, as discussed in our post “BOA Resolution passed requiring CPA FS preparers to submit certificate“, and subsequently issued “Q&A clarifying certain matters on CPA certification on compilation services“.

With the issuance of the BoA Resolution No. 2016-3 and the Q&A, CPAs in commerce and industry, are required to be accredited with the BoA and needs to comply with the Continuing Professional Development (CPD) requirements. Pursuant to BoA Resolution No. 2016-3, CPAs who are required to sign the Certificate of compilation services for the FS preparation are required to be accredited as a CPA in Commerce and Industry. Annex C of said resolution provides the requirements for the accreditation, which includes:

  • Duly accomplished Application Form (Properly notarized and affix documentary stamp in the original copy);
  • Sworn statement by the CPA, stating that he/she:  (Please notarized and affix documentary stamp in the original copy)
    1. Had undergone adequate and effective training (from organizations duly accredited by the Board or by its duly authorized representatives) on all the current accounting and auditing standards, code of ethics, laws and their implementing rules and regulations, circulars, memoranda their respective codes of good governance and other related documents to ensure professional, ethical and technical standards;
    2. Is of good moral character; and
    3. Has not been found guilty by any competent court and/or administrative body of an offense involving moral turpitude and/or any act constituting unethical practices.
  •  Photocopy of current National Bureau of Investigation (NBI)  clearance;
  • Certificate of Employment issued by the current employer;
  • Detailed description of work experience (data should include name of company, position, duties and responsibilities and date of employment)
  • Certificate of Membership in Good Standing from the current Accredited Integrated Professional Organization (AIPO) for the accountancy profession;
  • Photocopy of current Professional Tax Receipt
  • CPA Integrity Pledge;
  • Certificates of CPD units earned;
  • Affidavit of Undertaking if CPD Units are insufficient at the time of filing the application;
  • Payment of accreditation fee in the amount of Two Thousand Pesos (Php2,000.00) (In Cash, Postal Money Order, Manager’s Check or Bank Draft payable to the Professional Regulation Commission)
  • Short Brown Envelope for the Certificate of Accreditation
  • One set documentary stamp worth Twenty-One Pesos (Php21.00) to be affixed to the Certificate of Registration.

The application form and the Integrity Pledge are among the documents required to be submitted. These forms are now available. The forms posted in this FB and in the BoA website at can be downloaded and used in the application for accreditation.

You may also download the said forms using these links:

The deadline for filing the applications with the PRC/BoA is on February 29, 2016.

For further details, refer to BoA Resolution 2016-3 and the Q &A on this matter. The two are now posted in Questions can also be emailed to bo*************@gm***.com.

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