Tuesday, September 10, 2019

BIR Tax Accreditation Requirements: An Updated Version

Updated as of March 3, 2023

Sharing is caring!

 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:
Image 1: Affidavit
Image 2: Affidavit of Undertaking
Image 3: Sworn Statement
Image 4: Form 1916 (for Individual)
Image 5: Sample of Certificate of Good Moral Character
Reminder:
- Print the documents on legal-size paper.
- Submit the requirements to the revenue region office of your RDO


Best of Luck!

---------------------------
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

-End
Posted by at
Labels: , , , , , ,

46 comments:

  1. AnonymousFebruary 26, 2020 at 1:34 AM

    hi jake christian, thank you for sharing these info. may i ask, pwede ba mag-request sa PRC online or thru phone ng certified true copy of PRC license? or need talaga mag-direct sa office?

    ReplyDelete
  2. UnknownFebruary 29, 2020 at 11:28 PM

    Hi christian, how long does it take to obtain the accreditation from bir?

    ReplyDelete
  3. AnonymousMarch 11, 2020 at 11:54 PM

    Hi, Thanks for this guide :) I just got my accreditation from BIR.

    ReplyDelete
  4. AnonymousMarch 13, 2020 at 8:23 PM

    Hi Christian, what information should I put in practice of profession? I worked in an ERP consultancy (SAP) before and a freelance accountant & auditor for Australian clients. Can I include that?

    ReplyDelete
  5. AnonymousMay 1, 2020 at 8:26 AM

    Hi po ask ko lang sa cpd po.. need po ba dapat per year meron 6 hrs? Or pwede po isang yr ung 18 units?

    ReplyDelete
    Replies
    1. countrysidenotebookMay 28, 2020 at 4:32 AM

      nakapag apply ako na 18 hrs in a year lang yung cpd units ko pertaining to tax

      Delete
    2. EysellMarch 9, 2021 at 7:11 AM

      Hi is it required to have had 3 yrs practice?

      Delete
    3. UnknownJuly 31, 2021 at 5:58 AM

      same question.. if need ba 30 yrs in practice?

      Delete
    4. UnknownJuly 31, 2021 at 5:59 AM

      *3 yrs

      Delete
  6. AnonymousMay 30, 2020 at 6:37 AM

    Hi Christian.. yung number 11 requirement, if nag wwork ako sa isa sa mga big 4, ililista ko lang ba ung clients audited? thanks

    ReplyDelete
    Replies
    1. countrysidenotebookJune 4, 2020 at 10:43 PM

      I have worked in one of the big 4, you can't practice if you're still working with them. That's part of the contract. The term "audited" in requirement 11 pertains to an audited report signed under your name.

      If you're just planning to start, you may cite your "prospective clients".

      Delete
  7. AnonymousAugust 4, 2020 at 12:46 AM

    Hello! If employed pa rin po yung applicant, pwede po bang yung direct Manager nya yung isa sa disinterested person? Thank you :)

    ReplyDelete
    Replies
    1. countrysidenotebookAugust 5, 2020 at 10:33 PM

      Based on the definition of disinterested person, I opined that the answer is Yes.

      However, refer to your contract of employment or your company policy regarding "non-compete clause"

      Delete
  8. joshSeptember 2, 2020 at 11:28 PM

    meron po kau format nung List of Audited Taxpayers/Engagement?

    ReplyDelete
  9. AnonymousSeptember 29, 2020 at 5:37 PM

    hi, thanks for this info! may I ask if the cert. of good moral can be signed electronically? does it need to be notarized? thank you

    ReplyDelete
    Replies
    1. countrysidenotebookSeptember 30, 2020 at 5:25 PM

      I'm not sure if it can be signed electronically, but in regards to your second query, yes, it should notarized.

      Delete
    2. AnonymousOctober 1, 2020 at 7:29 PM

      This comment has been removed by the author.

      Delete
  10. UnknownSeptember 30, 2020 at 8:10 PM

    Can I apply even I am not a CPA?

    ReplyDelete
  11. AnonymousOctober 6, 2020 at 5:07 AM

    Can I ask if the same set of requirements is applied for renewal?

    ReplyDelete
  12. UnknownOctober 8, 2020 at 7:36 PM

    Hi, may I ask if requirement number 9 should only be CPEs or trainings/seminars that is related in taxation? This is in relation to number 12 in form 1916 which states "seminars in taxation" Thank you!

    ReplyDelete
  13. countrysidenotebookOctober 18, 2020 at 10:03 PM

    Yes. You need at least 18 hours of CPE related to taxation.

    ReplyDelete
    Replies
    1. CindyAugust 1, 2021 at 6:16 PM

      Hi, need po bang 1 yr before date of application ang dates sa seminar certs?

      Delete
  14. limjoan827October 31, 2020 at 3:34 AM

    Hi, planning to apply for BIR accreditation(1st time), questions on the following:
    - clients handled during my work employment with Big 4 do not qualify as required in no.11?
    - what can be submitted in lieu of no. 11 requirements?
    - haven't signed any audited FS nor represented any clients for tax matters, is there a chance that applicant can still be approved and accredited by BIR?

    Thanks in advance.

    ReplyDelete
    Replies
    1. countrysidenotebookOctober 31, 2020 at 6:18 PM

      - No. they're not qualified
      - A list of probable / prospective clients may do (I think 3 may do, just the name)
      - Yes

      Delete
    2. limjoan827November 1, 2020 at 1:33 AM

      Thank you for your reply. God bless.

      Delete
  15. AnonymousNovember 8, 2020 at 2:30 AM

    Ask ko lang po if ok lang na new member lang po ng PICPA? Makakakuha po ba ng certificate of good standing kapag ganun?

    ReplyDelete
  16. UnknownNovember 8, 2020 at 10:38 PM

    Hello!
    I am a new applicant and employed for 5 years as an Cost and General Accountant in private company. I've been in BIR for accreditation and they are requiring me 3 years COR, there is still a chance for me to be accredit?

    ReplyDelete
    Replies
    1. AnonymousDecember 3, 2020 at 3:05 AM

      Hi, same thing here, new applicant and from private co. what do u mean by 3 yrs COR?

      Delete
    2. countrysidenotebookDecember 6, 2020 at 3:23 PM

      COR or ITR? I believe they are pertaining to your ITR for the past 3 years (form 2316). You can't have a COR (Certificate of Registration) if you don't have a registered business.

      Delete
  17. AnonymousJanuary 3, 2021 at 11:28 PM

    Hi how can i get an original copy of certificate of membership in good standing with PICPA? thanks

    ReplyDelete
  18. nisaamJanuary 9, 2021 at 5:14 AM

    Hi, paano po makuha yung mga hardcopies ng affidavit etc?

    ReplyDelete
    Replies
    1. nisaamJanuary 9, 2021 at 5:16 AM

      I mean okay lang i print yung image dito? then yan na yung isubmit?

      Delete
    2. countrysidenotebookJanuary 27, 2021 at 8:06 PM

      Hi I can send it to you if you're still needing it. Just leave your email address.

      Delete
  19. UnknownJanuary 15, 2021 at 6:26 AM

    hello, my question are number 11, list of clients, I was OFW for the last 38 years, I just arrived and want to start cpa tax practice. Also no. 15, I dont have ITR, considering I was an OFW, excempted from filing ITR. Appreciate your comments

    ReplyDelete
  20. UnknownJanuary 16, 2021 at 7:21 PM

    Hi do you have list for renewal?

    ReplyDelete
  21. UnknownJanuary 31, 2021 at 2:39 AM

    hello my question is about CPE, pwede po ba yung certificate ko from PICPA but 2018 pa po yun, i dont have CPE for 2019 nor 2020.

    ReplyDelete
    Replies
    1. UnknownJanuary 31, 2021 at 2:41 AM

      i mean is pareho po ba ang pag count ng validity ng certificate just like PRC na 3 years back? thank you!

      Delete
    2. countrysidenotebookJanuary 31, 2021 at 3:27 PM

      yes

      Delete
  22. Acey32February 17, 2021 at 6:56 AM

    Thank you for this. So helpful as guide for beginners like me.

    ReplyDelete
  23. RheaFebruary 22, 2021 at 5:13 PM

    Hi. Question, is the requirements for accreditation for new and renewal the same?

    ReplyDelete

Subscribe to: Post Comments (Atom)