RA 9298

1. ARTICLE III OF R.A. 9298
EXAMINATION, REGISTRATION
AND LICENSURE
(SECTION 13-25)

2. SECTION 13. The Certified Public Accountant
Examination
The places/ venues and dates of examinations shall
be included in the Schedule of Professional
Licensure Examinations for the year issued by the
Commission.

3. SECTION 14. Qualifications of Applicants for
Examinations
Is a Filipino citizen
Is of good moral character
Is a holder of the degree of Bachelor of Science in Accountancy
conferred by a school, college, academe, or institute duly
recognized and/or by the CHED and other authorized
government offices
Has not been convicted of any criminal offense involving moral
turpitude

4. SECTION 14
REQUIRED DOCUMENTS:
Certificate of Live Birth from NSO Security Paper
Marriage Contract from NSO for married female applicants
College Diploma with indication therein of date of
graduation and Special Order Number unless it is not
required
Baccalaureate TOR with indication therein of date
of graduation and Special Order Number unless it
is not required
NBI Clearance
Other documents that the Board may
require

5. SECTION 15. Scope of Examination
 Auditing
 Management Advisory Services
 Taxation
 Financial Accounting and Reporting
 Advanced Financial Accounting and Reporting
 Regulatory Framework for Business Transactions
NOTE: The Board, subject to the approval of Commission, may revise or
exclude any of the subjects and their syllabi, and add new ones as the
need arises. Provided , that the change shall not be more often than every
three (3) years

6. SECTION 16. Rating in the Licensure Examination
STATUS
(OUTCOME)
General Average – 75 % Minimum Grade in any
Subject is 65 %
PASS
CONDITIONAL X
FAIL X X
NOTE: (Conditional) A candidate shall take an examination in the
remaining subjects within 2 years from the preceding examination

7. SECTION 17. Report of Ratings
The Board Shall Submit to the Commission the ratings
obtained by each candidate within 10 calendar days after
the examination, unless extended for just cause
The Commission shall send the rating received by each
examinee thru mailing at his/her given address using the
mailing envelope submitted during the examination

8. SECTION 18. Failing Candidates to Take Refresher
Course
 Enrolled and Completed 24 units of subjects given in the
board exam before a candidate could take the 3rd Take for
BLECPA.
 Refresher course shall be offered only by an educational
institution granting a degree of BSA;
 Provided that the candidates shall have the option of taking
the aforesaid subjects in the regular course offering or in a
special refresher course duly accredited by Board

9. SECTION 19. Oath
• All passers must take an oath of profession before any
member of the Board (or any government official
authorized by the Commission) prior to entering upon
the practice of profession
• An oath shall also be required for CPAs admitted in the
practice of accountancy without examination under
reciprocity or other international agreements

10. SECTION 20. Issuance of Certificates of Registration
and Professional Identification Card
 Shall bear the signature of the Chairperson of the Commission and
the Chairman and Members of the Board.
 Stamped with the official seal of the Commission and of the Board
 Shall remain in full force and effect until withdrawn , suspended or
revoked in accordance with this R.A.
CERTIFICATE OF REGISTRATION
PROFESSIONAL IDENTIFICATION CARD
 Shall bear the registration number, date of issuance, expiry date
 Registrant has paid the prescribed fee for annual registration
for 3 years

11. SECTION 21. Roster of Certified Public Accountants
A Roster shows the names and place of
business of all registered CPAs
o It shall be prepared and updated by the Board
o Upon approval of the Commission, this maybe
delegated to the APO;
o Provided, that the Commission or Board may adopt
APO’s report as it may deem fit;
o Provided that posting of the roster at the internet shall
be deemed compliance with this requirement

12. SECTION 22. Indication of Certificate of Registration
Identification Card and Professional Tax Receipt
 Indicate the numbers of COR and PIC with its date of
issuance and duration of validity
 Professional Tax Receipt Number
In Connection with the practice of this profession

13. SECTION 23. Refusal to Issue Certificate of
Registration and Professional Identification Card
Any successful examinee who is convicted by a court of competent
jurisdiction of a criminal offense involving moral turpitude or guilty of
immoral and dishonorable conduct or to any person of unsound mind
The Board shall give the applicant a written statement and shall be
incorporated on the record of the Board (state period of deferment)
The Board shall not register either any person who has falsely sworn or
misrepresented himself in his application for examination
However, a conviction for political offense does not disqualify a
person from practicing accountancy

14. SECTION 24. Suspension and Revocation of
Certificates of Registration and Professional
Identification Card and Cancellation of Special Permit
GROUNDS FOR REVOCATION/SUSPENSION
Unprofessional or unethical conduct
Malpractice
Violation of any provision of this R.A and its I.R.R,
CPAs COE
THE BOARD
Shall periodically examine and update the grounds
Shall recommend an updated list of these grounds to the Commission
and provide specific penalty for each of them

15. SECTION 25. Reinstatement, Reissuance and
Replacement of Revoked or Lost Certificate
The Board may, after the expiration of 2 years from the date of
revocation of COR and upon application deemed proper and
sufficient, and after being convinced of the applicant’s remorse
and rehabilitation, reinstate the validity of a revoked COR.

16. 
THE END