Updated as of March 3, 2023
To all of my fellow Certified Public Accountants who are aspiring of opening up their own accounting firm, and dive into the deep and vast ocean of public practice, you may find below the list of BIR requirements for CPA accreditation. I noticed that most of the materials circulating on the internet are already obsolete. To help others in saving time and avoid inefficiencies along the process, I made an updated version.
List of Requirements for CPA Accreditation
1. Dully Accomplished BIR Form No. 1916 (for an individual) or 1917 (for a Partnership/Corporation)
2. Certified True Copy of PRC ID For CPAs / IBP for Lawyers
3. Certified True Copy of Certificate of Registration with Accreditation No. with the Board of Accountancy (BOA) if CPA or Attorney's Roll Number and Mandatory Continuing Legal Education (MCLE) Compliance Number, if a lawyer.
4. Original and Notarized Copy of Certificate of Good Moral Character issued by two (2) disinterested persons, who are either members of the Bar or CPA in Good Standing
5. Original Copy of Certificate of Membership in Good Standing with PICPA Chapter or ACCPA (CPAs) or Integrated Bar of the Philippines (for Lawyers)
6. Original and notarized copy of an affidavit that he/she must not have been charged with and convicted by final judgment of a crime involving moral turpitude or ground guilty penalized under tax code
7. Original and notarized copy of a written undertaking to preserve the working papers within the period prescribed under section 235 of the NIRC of 1997.
8. Original and notarized copy of Sworn Statement that the individual/partnership/firm has observed the conditions and provisions prescribed on accreditation with affixed documentary stamps (2pcs)
9. Certified true copies of a certificate of training at least six (6) hours per year or a total of eighteen (18)hours for three (3) years of Continuing Professional Education (CPE).
10. List of CPE hours earned conducted by BIR or from private institutions.
11. List of clients or alpha list of taxpayers audited for the past three (3) years showing the registered name, TIN, engagement period, letter of authority (LOA/TVN) if any, or Prospective clients for new practitioners.
12. Processing Fee of One Thousand Pesos (P1,000.00) using Payment Form 0605 together with proof of payment and Five Hundred Pesos (P500.00) for Annual Registration Fee (to be paid at the respective RDOs).
13. Income Tax Return (ITR) for the past three (3) years or Certificate of Compensation Payment / Tax withheld (Form 2316)
14. Photocopy of BIR Certificate of Registration (COR)
15. Photocopy of expired Certificate of Accreditation issued by the BIR (if Renewal)
16. Articles of Incorporation (for partnership/Corporation)
* Submit one (1) set of requirements (with folder and fastener)
Attachments:
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| Image 1: Affidavit |
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| Image 2: Affidavit of Undertaking |
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| Image 3: Sworn Statement |
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| Image 4: Form 1916 (for Individual) |
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| Image 5: Sample of Certificate of Good Moral Character |
- Submit the requirements to the revenue region office of your RDO
Best of Luck!
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Compiled by:
Jake Christian S.A. Chua, CPA REB
Partner
Ang, Chua, Enriquez, & Co.
Publication date: September 19, 2019
Updated as of March 3, 2023
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