Professional Regulatory Board of Accountancy - Resolution No. 27 - Suppletory Guidelines on the Implementation of Board Resolution No. 53 (S. 2022)

Sep 2, 2026

Resolution No. 27 (Series of 2024) issues suppletory guidelines to implement Board Resolution No. 53 (S. 2022), which harmonized CPAs’ accreditation guidelines for public practice and education practice. It addresses clarifications requested by applicants regarding the validity and computation of Continuing Professional Development (CPD) units across differing accreditation maximum validity periods. It also revises the BOA accreditation application forms, clarifies issues on the Quality Assurance Review (QAR) program, and sets updated reportorial requirements and an amending/repealing clause for inconsistent prior resolutions.

LanguageEnglish

CategoryExam

FormatPDF

Pages13

Reading Time33 min

AccessFree to download

RULE I VALIDITY OF THE CPD UNITS

Section 1. Prescribed and Earned CPD units

Section 2. Validity of the CPD units

RULE II REVISED APPLICATION FORMS FOR ACCREDITATION

Section 3. Revised Application Forms

RULE III REPORTORIAL REQUIREMENT

Section 4. Section 10 amended

RULE IV REPEALING CLAUSE

Section 5. Repealing Clause

Republic of the羽hilippines羽rofessional Regulation CommissionHlanila # PROFESSIONAL REGULATORY BOARD OF ACCOUNTANCYResolution No.27 Series of 2024 SUPPLETORY GUIDELINES ON THE IMPLEMENTATIONOF BOARD RESOLUTION NO.53 (S.2022) WHEREAS,on 27 September 2022,the Professional Regulatory Board of Accountancy(Board/BOA)issued Resolution No.53(s.2022)harmonizing the various guidelines onthe accreditation of Certified Public Accountants(CPAs)engaged in public practice andeducation practice; WHEREAS,during the implementation of the said Resolution,the Board receivednumerous comments from those CPAs applying for initial and renewal of theiraccreditation regarding the validity of the Continuing Professional Development(CPD)units since their maximum validity period of accreditation vary and do not run exactly three (3)years,which admittedly needs to be addressed immediately; WHEREAS,on 29 January 2024 a meeting was conducted among the Board,theRegulation Office and the Accreditation and Compliance Division (ACD)to discuss certainconcerns on Board Resolution No.53(s.2022),proposal to revise the current BOAaccreditation forms,and some issues on the implementation of the Quality AssuranceReview (QAR)Program; WHEREAS,in the said meeting,the parties resolved to:a)introduce certain clarificatoryguidelines pertaining to Board Resolution No.53(s.2022);b)make revisions to theexisting BOA accreditation forms;c)clarify some issues on the QAR Program;and(d)conduct an orientation to the front-liners to disseminate the agreements reached by theparties; WHEREAS,during the Orientation held on 08 February 2024,which was attended by theofficers/staff of the ACD and the Regulation Division of PRC Regional Offices assignedto process BOA accreditations,additional comments and suggestions were received fromthe attendees,and were favorably considered in this Suppletory Guidelines and in theBOA Accreditation forms. NOW THEREFORE,with the aforesaid considerations,the Board RESOLVES,as it ishereby RESOLVED,to issue the following suppletory guidelines on the implementationof Board Resolution No.53(s.2022): ## RULEIVALIDITY OF THE CPD UNITS Section 1.Prescribed and Earned CPD units-In all applications for accreditation,theprescribed and earned CPD units to be submitted prior to processing is one hundredtwenty(120)CPD units. Section 2.Validity of the CPD units-The following procedures shall be observed incomputing and determining the allowable validity of the CPD units: a)For those approved applications covered under Section 12.a of BoardResolution No.53(s.2022),the prescribed and earned CPD units shallbe proportionately applied up to the maximum accreditation validityperiod as indicated in the Certificate of Accreditation which is until the PROFESSIONAL REGULATORY BOARD OF ACCOUNTANCY 27 (s.2024) Resolution No. Suppletory Guidelines on the Implementation of Board Resolution No.53(s.2022)Page 2 of 3 expiry date (birth month/year)of the Professional Identification Card(PIC)of the applicant.Upon renewal of the accreditation,the unappliedbalance of the prescribed and earned CPD units shall then be creditedand the applicant shall only be required to submit the remainingbalance to complete the one hundred twenty(120)CPD units in orderto comply with the accreditation's three(3)year validity period to expireon the date (birth month/year)in the applicant's PIC. b)For those approved applications covered under Section 12.b of BoardResolution No.53(s.2022),the prescribed and earned one hundredtwenty(120)CPD units to be applied in order to comply with themaximum accreditation validity period of three (3)years shall be thoseissued within the three(3)period prior to the filing of the application foraccreditation using the effectivity date(birth month/year)in the PIC ofthe applicant as the base period. c)For those approved applications covered under Section 13.c of BoardResolution No.53(s.2022),Section 2.a and Section 2.b above shallbe applied,a

FAQs

What is the prescribed number of CPD units for accreditation applications under the guidelines?

Applicants are required to submit 120 prescribed and earned CPD units prior to processing.

How is the validity of CPD units computed for applicants covered by different sections of Board Resolution No. 53 (s. 2022)?

For Section 12.a, CPD units are proportionately applied up to the certificate’s maximum validity period, and remaining CPD balance is credited upon renewal. For Section 12.b, the 120 CPD units must be issued within the three-year period prior to filing, using the PIC effectivity date as the base period. Section 13.c applies Section 2.a and 2.b as applicable.

What reporting changes are required under the revised reportorial requirement for accredited partnerships/firms?

Accredited partnerships/firms must submit semestral reports on changes in staff employment status using the prescribed format and a new column titled “Status of Employment.” They must also submit a certified list of new CPA staff hired on permanent status within the same period and pay the prescribed accreditation fee per staff member.

Sep 2, 2026

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