Professional Documents
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Prohibition To Attend Meetings
Prohibition To Attend Meetings
Prohibition To Attend Meetings
TO : All COA Directors, Heads of Auditing Units, National, Local and Corporate
Sectors, Auditors-in-Charge and All Others
It has come to the attention of this Commission that some auditors, upon invitation of the
management of the agencies where they are assigned, attend meetings or deliberations of the
latter. More often than not, these auditors on such occasions wittingly or unwittingly give out
premature rulings or opinions on matters which may not even be subject to pre-audit. While
such practice would tend to enhance rapport between the audited agency and the auditor
assigned thereat, the independence of this Commission may, in the process, be gravely
compromised. Besides, the practice of giving out premature opinion of ruling would tend to
preempt the right of management to decide on these matters and is not, therefore, in keeping
with the fiscal responsibility that primarily rests in the agency head.
In view thereof, all auditors are enjoined to refrain from attending meetings or
deliberations conducted by the management of the audited agencies and from issuing rulings of
opinions on matters under discussion. However, if consultations by the auditee agencies are
concerned shall confine themselves to informing the management thereof of the applicable law,
rule or regulation on the matter.
Any violation hereof shall constitute sufficient ground for administrative disciplinary
action against the erring auditor.