Cooperative Development Authority Minimum 24 hours of training with topics on Standard Chart of 2,000 pesos for Accounts, Financial Reporting BOA sole practitioner All cooperatives. - Standards for Cooperatives, - 3 years Registration / 5,000 pesos for Philippine Cooperative Code, Rules firm and regulations issued by the CDA, etc. National Electrification Administration Engaged in public accounting for at least three years. Audit Team Electric must have at least a BOA and BIR - - 3 years 15,000 pesos Cooperatives. senior partner and five Accreditation key audit staff composed of managers and auditors who are CPAs. Energy Regulatory Commission No outstanding complaints 3,000 pesos for At least five years with the BOA, PRC, SEC, and Distribution BOA sole practitioner experience in performing - any other government 3 years Utilities. Accreditation / 10,000 pesos external audit services. agencies involving professional for firm conduct.
Cooperative Development Authority All cooperatives. - Minimum 24 hours of training with topics on Standard Chart of Accounts, Financial Reporting Standards for Cooperatives, Philippine Cooperative Code, Rules and regulations issued by the CDA, etc. - BOA Registration 3 years 2,000 pesos for sole practitioner / 5,000 pesos for firm National Electrification Administration Electric Cooperatives. Engaged in public accounting for at least three years. Audit Team must have at least a senior partner and five key audit staff composed of managers and auditors who are CPAs. - - BOA and BIR Accreditation 3 years 15,000 pesos Energy Regulatory Commission Distribution Utilities. At least five years experience in performing external audit services. - No outstanding complaints with the BOA, PRC, SEC, and any other government agencies involving professional conduct. BOA Accreditation 3 years 3,000 pesos for sole practitioner / 10,000 pesos for firm
120118-REVISED-change-to-PUBLIC-Philippines-ROSC-AA-FINAL.docx