Requirements for BOA Accreditation of Partners and CPA staff members of Partnership and

Accounting Firms

1. BACC Form No. 02 (For Partners and CPA staff members of Partnership and Accounting
Firms), duly accomplished in three (3) copies and properly notarized (Please affix metered
documentary stamp in the original copy).

2. Sworn statement by the sole proprietor of the Accounting Firm or managing partner of the
Partnership stating that the Partner(s) and/or CPA staff member(s), as the case maybe,:
(Please notarize and affix metered documentary stamp to the original copy).
 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 that are required in the practice of public accountancy to
ensure professional, ethical and technical standards
 is/are all of good moral character
 he/she or they had 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.
 had a meaningful participation of their respective internal quality review process
 had at least three (3) years meaningful experience in any of the areas of public
practice including taxation as defined in Section 4 Rule 4 of the IRR (NOTE: In the
case of the junior CPA staff member/s, the three year meaningful experience
may be waived and indication of number of months/years experience is
sufficient)
.
3. Certificate(s) of CPD units earned

4. Current certificate of clearance issued by the proper court and/or National Bureau of
Investigation (NBI) clearance for the individual CPA, sole practitioner & the
partners/principals of the partnerships.

5. Detailed description of such work experience of the individual CPA, sole proprietorship of the
Firm and all the partners of the Partnership (data should include name of company, position,
duties and responsibilities and date of employment).

Other Requirements:

6. Certificate of Membership in Good Standing from PICPA National

7. Professional Tax Receipt

8. CPA Integrity Pledge

9. Payment of accreditation fee (in Cash, Postal Money Order, Manager’s Check or Bank Draft
payable to the Professional Regulation Commission)
 Partner in a Partnership – P 2,000.00
 Staff in a Partnership Firm – P 300.00

10. Short Brown Envelope for the Certificate of Accreditation.

11. One set of metered documentary stamp worth Twenty-One Pesos (P21.00) to be affixed to
the Certificate of Registration.

12. Affidavit of undertaking , if CPD units are insufficient at time of filing of application
REPUBLIC OF THE PHILIPPINES)
CITY OF ______ ) S.S.

AFFIDAVIT OF UNDERTAKING

I, _______________, of legal age, Filipino, and a resident of

___________________________, after having been duly sworn in accordance with law hereby
depose and state that:

1. I have filed an application for

_______accreditation as partner or professional staff of an accounting
firm/partnership on _________, 20____ pursuant to Board of Accountancy
Resolution No. _____________; or,

_______accreditation as partner or professional staff of an accounting

firm/partnership on _________, 20____ pursuant to Board of Accountancy
Resolution No. _____________;

2. I undertake to complete my Continuing Professional Development

requirements prescribed in the Board of Accountancy Resolution No. 59,
Series of 2012 on or before June 30, 2016;

3. I am executing this affidavit to attest to the truth and veracity of the foregoing
statements for whatever legal purpose it may serve;

4. AFFIANT FURTHER SAYETH NAUGHT.

________________________
Affiant

SUBSCRIBED AND SWORN to before me this ______day of ______ 201___,

at_________________________, affiant exhibiting to me his/her ____________issued on
____________at______________.

NOTARY PUBLIC

Doc. No._______
Page No._______
Book No._______
Series of 201__