ANNEX 6: Primary Validity Covered Entities Minimum qualifications CPD or training Required track record certification/ Accreditation fee Period accreditation Board of Accountancy Three years of 1,500 pesos for meaningful experience All auditable PRC sole practitioner in any areas of public 120 units in three years - 3 years entities. Certificate / 2,000 pesos for practice including firm taxation Bureau of Internal Revenue Corporations, companies, partnerships, persons At least six hours per year or a (proprietorships) CPA of good standing total of 18 hours for the three BOA whose gross with current professional years of CPE in taxation from - Certificate of 3 years 500 pesos /year quarterly sales, license from the PRC. training/seminars conducted by Registration earnings, the BIR or by private institutions. receipts, output exceed 150,000 pesos quarterly.
ANNEX 6: Covered Entities Minimum qualifications CPD or training Required track record Primary certification/ accreditation Validity Period Accreditation fee Board of Accountancy All auditable entities. Three years of meaningful experience in any areas of public practice including taxation 120 units in three years - PRC Certificate 3 years 1,500 pesos for sole practitioner / 2,000 pesos for firm Bureau of Internal Revenue Corporations, companies, partnerships, persons (proprietorships) whose gross quarterly sales, earnings, receipts, output exceed 150,000 pesos quarterly. CPA of good standing with current professional license from the PRC. At least six hours per year or a total of 18 hours for the three years of CPE in taxation from training/seminars conducted by the BIR or by private institutions. - BOA Certificate of Registration 3 years 500 pesos /year
120118-REVISED-change-to-PUBLIC-Philippines-ROSC-AA-FINAL.docx