PRC BOA Accreditation Requirements for Philippine CPAs

Philippines – Many CPAs are searching for the PRC BOA documentary requirements for the CPA accreditation. This article shall provide you at least the minimum requirements of the Board of Accountancy in order for you to complete your documents. This article shall be updated incases where new amendments are implemented. Below is the checklist.


  1. Three (3) copies of duly accomplished and notarized (with the required documentary stamp) BACC Form No. 02. (same as previous checklist)
  2. Official receipt to show payment of the registration fee. (A photocopy, authenticated by the PRC cashier who received such payment, must accompany BACC Form No. 02). (same as previous checklist)
  3. One (1) short brown envelope for the Certificate of Registration. (same as previous checklist)
  4. Documentary stamp worth Twenty Pesos (P20.00) to be affixed to the Certificate of Registration. (same as previous checklist)
  5. Certification from the Accredited Professional Organization that the applicant/s is/are a member/s in good standing. (new)
  6. Photo copy/ies of the respective updated PRC professional ID/s of the single practitioner and all partners of the professional partnerships must be attached to the application for accreditation. (No. 5 in previous checklist)
  7. Certified copy of the Code of Good Governance surrounding the practice of the single practitioner and the professional partnership. (You may use the Code of Good Governance prepared by the PRC for Filipino professionals. Pro-forma copies are available at the PRC for a token fee.) (No. 6 in previous checklist)
  8. Sworn statement by the single practitioner or the Chairman / managing partner of the partnership stating, among others, that he and the members of the firm (other CPAs and non-CPAs), as the case maybe: (Pro-forma copies are available at the PRC for a token fee.)
  9. a. had at least three (3) years of meaningful experience in the scope of work covered in the practice of accountancy (detailed description of such work experience to be attached to the sworn statement); (No. 8a & 8b in previous checklist)
    b. had a meaningful participation of their respective internal quality review process; (No. 7a in previous checklist)
    c. had undergone adequate and effective training (from organization/s duly accredited by the PRC/BOA) on accounting and auditing standards in effect during the time of their application for registration, related laws and their respective implementing rules and regulations, their own code of good governance and other related documents that are required in the practice of public accountancy to ensure professional, ethical and technical standards, preferably supported with certified copies of certificate/s of attendance or any proof of meaningful participation and proof of adequacy and effectiveness of such training; (No. 7b in previous checklist)
    d. are all of good moral character; and, (No, 9a in previous checklist)
    e. they have not been found guilty by a competent court and/or administrative body of any case involving moral turpitude and/or unethical practices and that neither any of them is a defendant in any case of similar nature pending before any competent court and/or administrative agencies; (No. 9b in previous statement)

  10. Certified photo copy/ies of updated NBI clearance/s for the single practitioner and all the partners for the professional partnership.



1. Certified copy of the documents showing the correspondent relationship, membership or business dealings with foreign CPA firm/s including the complete address and postal address, e- mail address and website and telephone and facsimile number/s. (No. 11A4a in previous checklist)
2. A sworn statement stating among others that no foreign CPA is directly or indirectly (through the Filipino CPAs) engaged in the practice of public accountancy in the Philippines, except the authorized foreign CPAs under the foreign reciprocity provision of Section 23, Article III of PD No. 692 and amended by RA 9298 and the rights and obligation of the parties in specific terms. (No. 11A4b in previous checklist)
3. If during the effectivity of the accreditation, the firm enters into a correspondent relationship with a foreign CPA firm/s, it must submit the above (Nos. 1 and 2) requirements at least 60 days from the effectivity of the relationship. (New requirement)

1. Certified copy of the Certificate of Registration issued by the SEC and the current Articles of Partnership, including the information sheet filed with the SEC. (No. 11A1a and b in previous checklist; Note: unregistered professional partnership will no longer be allowed to practice)

1. Same as No. 1 above
2. Same as No. 2 above
3. Same as No. 3 above
4. Same as No. 4 above
5. Only the updated PRC professional ID/s of the single practitioner and all partners of the firm must be submitted. However, for any admittance or withdrawal of
partner/s, the PRC/BOA must be informed accordingly within 60 days upon admittance or withdrawal of the partner/s and the new Articles of Partnership must
be submitted upon renewal of the accreditation.
6. Updated correspondent relationship documents of CPA firms with foreign correspondent relationship, if any, must be submitted upon renewal.

a. For the initial accreditation, the effectively will be up to December 31 of the third year after its issue. That is, if the initial accreditation is granted on any date during the year 2004, the same is valid up to December 31, 2006.
b. Subsequent renewal of the accreditation must be made on or before September 30 of the third year after its issue. In (3a) above, the request for renewal must be submitted/received by September 30, 2006 so as to give the BOA/PRC ample time to review and issue the Certificate of Accreditation by December 31, 2006.
c. There is no guarantee that the requests for renewal received after September 30 will be completed and the Certificate of Accreditations released before December 31. In (3a) above, the CPA/s will no longer be accredited for the following year until the Certificate/s of Accreditation is/are granted. However, the date of expiration of the Certificate of Accreditation issued for requests received after September 30, 2006 and issued in 2007 will be December 31, 2009.

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21 thoughts on “PRC BOA Accreditation Requirements for Philippine CPAs”

  1. I have worked with an auditing firm for almost four years. what document should i ask from them that will be useful to my application with BOA? Do provincial offices process applications?

    1. The sworn statement is sufficient to your BOA application, you DON’T have to furnish BOA the employment certificates. PRC branches will facilitate your application. You can pay at the PRC extension offices and then they will forward your application at PRC Head Office.

  2. Greetings Mr. GVA. I have no news about my BOA application which I filed in PRC Cebu last September 25, 2013. Until now, I have no idea if my application was approved. Please help me! I can be reached at my CP# 09328708690. Thanks and GOD Bless You.

    Nicanor C. Abalos
    PRC Lic # 84461

  3. Greeting Sir GVA.. Same problem here.. Until now, no feedback from PRC cebu if my application was approved.. Do you have any contact no. and name of the contact person to whom we can directly follow up our application? Thanks and God Bless

  4. hi sir, good day! as mentioned in checklist No. 8a that you have provided, that a new registrant must had at least three (3) years of meaningful experience in the scope of work covered in the PRACTICE OF ACCOUNTANCY (detailed description of such work experience to be attached to the sworn statement). does this mean that a CPA with more than 3 years of working experience working in a private corp. can apply for accreditation? and the 3 years of meaningful experience is not exclusive to audit/public practice? i hope you can help me on this matter.. thank you!

    1. 3 years in any field (public practice, commerce & industry, government, academe) is considered meaningful… :) Attached a resume/ currculum vitae that is detailed…All sworn statements are proforma

      1. hi sir, i’m actually confused. i visited the picpa mmr website and read that the required 3 meaningful years is of public practice. i also downloaded boa requirements from the same website and have the same details about the 3years experience.

          1. ok sir in that case, i will believe you =)
            just one more question. for initial accreditation, do i still need to complete the 60 units CPD requirements or even a few seminars/training from accredited CPE Provider or accredited by PRC/BOA will suffice the requirement in Checklist 8c?
            thank you!

  5. Hi Sir, ask ko lang yung about sa 3 yrs meaningful experience. Would cumulative experience from various employers constitute valid experience as required? Or dapat full 3yrs ka na nagstay sa iisang company to qualify? Thanks po.

  6. Thank you, Sir Greg for this information. Indeed, this is very helpful especially to those CPA’s like me who want to be a solo practitioner. However, I just have one concern whether my experience could qualify to be accredited.

    I’ve been in SGV for 3.5 years as an auditor focusing on Information Technology audit area (performing process reviews, IT General Control Reviews, CAATs, etc.). After that, I joined SM Investment Corporation as IT Audit Officer almost performing the same. Then currently, I’m in the Government as Bank Examiner performing IT Examination on the Banks.

    Will the aforementioned background/experience would be enough? I just really need your advice. Thanks a lot, Sir! Long live!


  7. sir, i am 57 years old now. yet, i am interested to be a boa registered cpa. is this still possible ? i passed the cpa board exam October 1980.

  8. Hi all, sharing my experience. I heard the BOA has become a bit strict. I just heard that the new Board disapproved some initial applicants..I am not sure why?? I went to PICPA MMR to submit my documents but sir Jun didn’t accept. He said, for first time applicants (initial), it’s better to submit the documents directly to PRC so they will be the one to inspect if there are any problems. Hence last September 25, 2014 I went to PRC personally and submitted my documents. They demanded CERTIFICATE OF EMPLOYMENT to support the DETAILED WORK EXPERIENCE..baka daw kasi hanapin ng board. So I went back October 13 with the COE’s to submit..One more thing, sa SWORN STATEMENT, sa LETTER B “Had undergone adequate… the practice of PUBLIC accountancy to ensure professional ethical and technical standards… PLEASE REMOVE the word “PUBLIC” if previously galing ka sa commerce or academe or government…so magiging practice of accountancy na lang sya..ayun yung sabi nung staff na nakausap ko..So nag pa notarized ulit ako ng Sworn Statement. Once okay na, you will be asked to go to verification section window 30 and Legal section sa second floor ng PRC..Please don’t forget to photocopy your CPE lang tinanggap then binalik yung original. Hope this helps.

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