Philippine Institute of Certified Public Accountants (PICPA)
PICPA House, 700 Shaw Boulevard
Mandaluyong City
Tel No. 70-11-22; 79-33-37
Date of Accreditation: October 2, 1975
On December 7, 1925, Act No. 3264 was enacted authorizing the Board of Accountancy to issue certificate of Public Accountants (PA) to those who have not qualified as CPAs under Act No. 3264. The certification gave [...]

Grounds for proceedings against a Certified Public Accountant. Any of the following shall be sufficient ground for proceeding against a Certified Public Accountant:
 
 

Conviction by a court of competent jurisdiction of any criminal offense involving moral turpitude;
Immoral or dishonorable conduct;
Insanity;
Fraud in the acquisition of the certificate of registration;
Gross negligence or incompetence [...]

Admission Requirements for Examinations. No person shall be admitted to the examination unless he is:
 

a citizen of the Philippines;
of good moral character;
is a holder of the degree of Bachelor of Science in Accountancy conferred by a school, college, academy or institute duly recognized and/or accredited by the CHED or other authorized government [...]

Although accounting has been practiced in the Philippines since the Spanish period and possibly even before, the seeds of Philippine accountancy as a recognized profession were planted on March 17, 1928, when Act No. 3105 was approved by the Sixth Legislature. Entitled 'An Act Regulating the Practice of Public Accounting; Creating the Board of [...]

Qualification of Board Members. No person shall be appointed a member of the Board of Accountancy unless he:

is a citizen of the Philippines;
is of good moral character;
is a duly registered Certified Public Accountant in the Philippines;
has been in the practice of accountancy for at least ten years; and
is not directly or indirectly connected with any [...]