Professional Documents
Culture Documents
CDA Renewal of Accreditation
CDA Renewal of Accreditation
CDA Renewal of Accreditation
8. Sworn statement that the cooperative external auditor has engaged in at least
one activity for cooperatives that is free of charge (e.g. installation of book of
accounts, consultancy, etc.) as part of his/her social responsibility, and
9. Sworn statement by the Cooperative External Auditor that he/she has observed
the conditions prescribed under Sec. 5 of Memorandum Circular 2009-03