BoA Accreditation Guide for CPAs

If you're a CPA seeking accreditation from the Board of Accountancy (BoA), this step-by-step guide will walk you through the process, whether you're applying as:

  1. ✅ An individual CPA in public practice

  2. ✅ A partner in a firm or partnership

  3. ✅ A firm or partnership of CPAs

  4. ✅ An accounting teacher


📌 CPD Requirement

All applicants must complete 120 CPD credit units prior to applying. These can be earned through a combination of:

  • Accredited trainings with PANs

  • Up to 36 units from Self-Directed Learning (SDL)

Learn how to submit your SDL units → CPDAS Steps for Submission of CPD Certificates.pdf


📌 Meaningful Experience

Section 28(A) of Rule 4 of the Implementing Rules and Regulations (IRR) of Republic Act (R.A.) No. 9298 (the Philippine Accountancy Act of 2004) addresses the requirement of "meaningful experience" for accreditation to practice public accountancy. It mandates that a Certified Public Accountant (CPA) seeking accreditation must demonstrate at least three years of meaningful experience in areas of public practice, including taxation. 


📄 Application Forms

Click to download:

In addition to the application forms, here are other templates you might find useful as they are also requirements you will have to submit to secure your BOA Accreditation:


📌 Navigating BoA Accreditation with ACOAS

For professionals seeking accreditation, registration, and compliance, the PRC's Accreditation and Compliance Online Application System (ACOAS) offers a streamlined, efficient process. Officially launched by the Professional Regulation Commission (PRC) on December 16, 2024, ACOAS serves as a one-stop platform designed to streamline the process of applying for accreditation. Users can submit documents, track their application status, and manage their accreditation needs efficiently.

ACOAS currently supports transactions for:

1. Accreditation for Accounting Teachers, and 

2. Individual CPAs in the Practice of Public Accountancy.


📌  Requirements and Fees

1. ACCREDITATION AS ACCOUNTING TEACHER 

 

2. ACCREDITATION OF INDIVIDUAL CPAs in the PRACTICE OF PUBLIC ACCOUNTANCY


TO LEARN MORE ABOUT ACOAS : 

Click on this link : https://acoas.prc.gov.ph/Home


Now, let's walk you through the process of applying for BoA accreditation using the Accredited Continuing Professional Development (CPD) Application System (ACOAS), ensuring you understand each step clearly.


📌  Using SDL Credits

Step 1: Understand Your SDL Units
 
Before applying for accreditation, ensure that your SDL units are recognized and approved. SDL units represent independent learning activities that are essential for personal and professional development. You can accumulate these units through various activities such as webinars, workshops, online courses, and seminars. 36 units of SDL can be used for BOA accreditation—this is 30% of the 120-unit requirement. 

 
Step 2: Submit SDL Units for Approval
 
To get your SDL units recognized, you must first submit them through the Professional Regulation Commission (PRC) Continuing Professional Development Application System (CPDAS). Here’s how:
 
Log into your PRC CPDAS account: If you don’t have an account yet, make sure to register first. Here’s the link: https://cpdas.prc.gov.ph/public/registration.aspx

Submit your SDL documents: Upload the necessary documents that detail your learning experiences along with proof of completion. We recommend  that you collate all your trainings in one pdf file and use one  ( PRC ) application form (apply one time), to save on PRC fees ( their flat rate is  P500 ).   

The requirements for crediting of SDL are as follows:

  • PRC Application Form for SDL (downloadable on the PRC website)
  • Certificate of Attendance (provided at the end of your training)
  • Program of Activities (downloadable from your module at the start of your training)
  • Narrative Report (Learning gained by participant). You may refer to the Learning. Learning Objectives and Outcomes are provided in the module when preparing your Narrative Report on learnings. However, do not copy-paste as is since your narrative must be personal and unique to you.


PRC Processing of SDL takes around 15 days. 

Await Approval: Once you’ve submitted your documents, the review process will take approximately 15 working days. During this time, aim to be patient and check your CPDAS account periodically for updates.

Here's a screenshot of CPDAS account showing approved SDL units : 

Step 3: Verify Approval of Your SDL Units
 
After the 15-day waiting period, log back into your CPDAS account to verify the status of your SDL units. You should see an indication that your units have been approved. This step is crucial as it lays the foundation for your application for BoA accreditation.

In case you haven’t received any update from the PRC regarding your application after the 15 working days processing period, you can make a follow up by sending them an email . Email your concern to : [email protected] or [email protected]
 

Step 4: Gather Your SDL Certificates

 Once you’ve confirmed the approval of your SDL units, it's time to gather your SDL certificates. These documents serve as proof of your completed learning activities and are necessary for your application to ACOAS. Ensure each certificate is clear and legible.

 

Step 5: Upload your SDL Certificates to ACOAS ( https://acoas.prc.gov.ph/Home ) 

With your certificates in hand, you can now proceed to make your formal application through ACOAS.


📌  Processing your BOA Accreditation through the ACOAS

Step 1: Access the ACOAS Portal

a. Go to the official ACOAS website: https://acoas.prc.gov.ph. If you're a first-time user, register for an account using your professional details. Register here.


 b.  Choose the type of transaction from the options (e.g. Accreditation as Accounting Teacher).  


c. Fill out the required fields. Then click the Register Button. 


d. Click “ OK “ and log in using your created account.

e. Input the OTP/One -time Password sent to your email , click the   “VERIFY” Button and “PROCEED”  so you can  log in to your account.



Step 2: Log in and Select Your Transaction

a. Once registered, log into your account and click on CREATE TRANSACTION at the upper right portion of the page , fill out the necessary profile info when prompted. 


b. Select the type of transaction from the available options ( Ensure you select the correct category that applies to you) and the Regional Office of your choice. 

Step 3: Prepare and Submit/ Upload the Required Documents

Once everything is in order, review your application to ensure all information is accurate and complete. After making necessary checks, submit your application.

Make sure that all documents are clear and compliant to avoid delays.

The system will prompt you to upload the necessary documents based on the accreditation type. These may include:

  • Duly accomplished application forms
  • Proof of professional credentials
  • Valid PRC license
  • Other supporting documents as required by BoA

Follow the prompts to upload your approved SDL certificates (a maximum of 36 CPD units) together with the 84 CPD units of accredited training (these are certificates with PANs /Program Accreditation Numbers already), a total of 120 CPD units. Make sure each file is labeled correctly for easy identification. 


Step 4: Pay the Accreditation Fees and Submit the Transaction 

ACOAS provides online payment options through e-payment channels such as credit/debit cards, bank transfers, or other accredited payment platforms. Follow the instructions on the portal to complete your payment securely.

Step 5: Track Your Application Status and Submit Additional/ Lacking requirements 

After submission, you can monitor the progress of your application within ACOAS. The system will display updates, including verification status, approval, or any required actions.

a. Log in to your account again. 


b. Click on “Existing Transaction “ ( upper right portion).


Check if it has been successful / if you still need to upload/ submit the needed requirements.

Contact your PRC regional office for any concerns.

Step 6: Receive Your Accreditation Approval

Once BoA reviews and approves your application, your accreditation certificate will be available digitally in the ACOAS portal. You may download and print it for official use.

Final Tips for a Smooth Application

  • Ensure all documents are complete and correctly formatted before submission.
  • Check for updates regularly to avoid missing important notifications.
  • Use official payment channels to secure transactions.
  • Save a copy of all confirmations and receipts for future reference.

By leveraging ACOAS, professionals can experience a faster, more efficient, and hassle-free accreditation process. Stay compliant and advance in your profession with ease!

Applying for BoA accreditation through ACOAS may seem like a daunting process, but with the right preparation and understanding of each step, it can be a straightforward journey. 

Having your SDL units approved by the PRC CPDAS is the first significant milestone toward your accreditation goal. By following these steps and maintaining a proactive approach, you’ll be well on your way to enhancing your professional credentials.


📌  Processing the BOA Accreditation of Accounting Firms and their Partners

For the following applications:

1. Accreditation of Firm/Partnership in the Practice of Public Accountancy, and 

2. Accreditation of Individual Partner of Firm/Partnership 

transactions are still done through your chosen regional office/branch. You can either personally file the application or do it thru a representative and submit the requirements to the PRC CPD Division. 

WHERE TO APPLY

PRC CPD Division, PRC Main Office, Nicanor Reyes (formerly Morayta) Street, Sampaloc, Manila .

Or their regional offices,  linked here: https://www.prc.gov.ph/regional-offices-contact-information.  You can also check their list of service centers ( such as malls ) through your LERIS account . 

Accreditation of Individual Partners in a Firm or Partnership: A Guide for CPA Professionals

Accreditation plays a crucial role in ensuring that CPA professionals maintain high standards in the practice of public accountancy. For individual partners in a firm or partnership, securing accreditation is a key step in demonstrating expertise, ethical commitment, and professional excellence.

If you’re preparing to apply for accreditation, understanding the requirements can help streamline the process and prevent unnecessary delays. Below, we’ve outlined the initial application process and the documents you need to prepare.

Requirements for Accreditation: Initial Application for Individual Partners

To qualify as an accredited individual partner, applicants must submit the following documents:

  • Duly Accomplished Application Form – Ensure all required fields are completed accurately.
  • Certified True Copy of the Certificate of Registration as a CPA – Verifies your professional credential.
  • Photocopy of a Valid Professional Identification Card (PIC) – Confirms your current registration status.
  • Sworn Statement by the CPA – Must be notarized and affixed with a documentary stamp.
  • Proof of Participation in Internal Quality Review Processes – Demonstrates a commitment to quality assurance.
  • Training Certification – Applicants must show that they have completed adequate and effective training on accounting and auditing standards, ethics, laws, and relevant regulations through accredited organizations.
  • Evidence of Good Moral Character – Applicants must uphold ethical standards in their practice.
  • Legal and Ethical Compliance – Certification that the applicant has not been found guilty by any court or administrative body of cases involving moral turpitude or unethical practices.
  • Professional Experience Documentation – Must have at least three (3) years of meaningful experience in public practice, including taxation, as specified in Section 28(A), Rule 4 of the IRR of R.A. 9298.
  • Detailed Work Experience Description – Must include company name, position held, duties, and dates of employment.
  • Certificates of CPD Units Earned – Ensures ongoing professional development.
  • Certificate of Membership in Good Standing – Issued by an Accredited Professional Organization (APO) or Integrated Professional Organization (AIPO).
  • Accreditation Fee Payment – Payable to the Professional Regulation Commission (PRC) through Cash, Postal Money Order, Manager’s Check, or Bank Draft.
  • Short Brown Envelope – To be used for the Certificate of Accreditation.
  • Documentary Stamp Worth P30.00 – Required for processing the Certificate of Accreditation.


Why Accreditation Matters

Accreditation is more than a regulatory requirement—it signifies credibility, competence, and a commitment to professional ethics. It enhances trust among clients, strengthens the reputation of firms and partnerships, and ensures compliance with established industry standards.

By staying informed about accreditation requirements, CPA professionals can effectively navigate the process, avoid common pitfalls, and achieve their accreditation with ease. If you’re preparing your application, be sure to gather all necessary documents and double-check compliance guidelines to facilitate a smooth submission.

Ensuring professionalism and integrity in public accountancy starts with fulfilling these essential requirements.

Renewing Your Accreditation as an Individual Partner

Maintaining your accreditation is essential for upholding professional credibility and compliance in the practice of public accountancy. Ensuring a smooth renewal process helps you stay recognized as a qualified professional and continue delivering high-quality services.

If you're preparing for renewal, here’s a step-by-step guide to ensure your application is complete and hassle-free.

Requirements for Renewal

To successfully renew your accreditation, be sure to submit the following:

  • Duly Accomplished Application Form – Complete all required details with accuracy.
  • Photocopy of Your Certificate of Accreditation – Verifies your ongoing professional status.
  • Photocopy of a Valid Professional Identification Card (PIC) – Confirms your current registration.
  • Certificates for CPD Credit Units Earned – Demonstrates your commitment to continuous professional development.
  • Certificate of Membership in Good Standing – Issued by your Accredited Professional Organization (APO) or Integrated Professional Organization (AIPO).
  • Payment of Accreditation Fee – Payable to the Professional Regulation Commission (PRC) via Cash, Postal Money Order, Manager’s Check, or Bank Draft.
  • Short Brown Envelope – Required for the Certificate of Accreditation.
  • Documentary Stamp Worth P30.00 – Necessary for processing the renewal.
  • For Government Employees: A notarized original copy of authority to practice, issued by the employer on the official letterhead of the institution or agency.


Why Renewing Your Accreditation Matters

Renewing your accreditation ensures that you remain professionally recognized, compliant with regulations, and equipped to practice public accountancy at the highest standards. It also reflects your dedication to continuous learning, ethical responsibility, and industry leadership.

By staying ahead of renewal deadlines and preparing all necessary documents, you can experience a smooth process with minimal delays. Gather your requirements and submit them on time to ensure uninterrupted professional practice.

Step-by-Step Guide to Applying for BoA Accreditation: For Accreditation of Individual Partner of Firm/Partnership and Accreditation of Firm/Partnership in the Practice of Public Accountancy

Securing accreditation is a vital step for professionals in public accountancy, ensuring compliance and recognition within the industry. To make the process seamless, follow these structured steps for a successful application.

Application Procedure

Step 1: Secure the official Application Form from the Regulation Division of the nearest PRC Regional Office or download it online at www.prc.gov.ph.

Step 2: Complete the Application Form carefully and submit it to the Regulation Division processing window for evaluation and assessment.

Step 3: Visit the Registration Section for license verification, ensuring your credentials are valid.

Step 4: Proceed to the Legal Service – Hearing and Investigation Division for clearance verification. This step ensures that individual applicants have no derogatory records.

Step 5: Make the accreditation fee payment at the Cash Section:

  • ₱1,500 – Accounting Teacher
  • ₱1,500 – Sole Practitioner
  • ₱1,500 – Individual Partner of a Firm/Partnership
  • ₱2,000 – Firm/Partnership (plus ₱300 per staff member)


Step 6: Submit the Application Form along with all required documents and a photocopy of the official receipt to the designated window at the Regulation Division.

Step 7: After thirty (30) days, verify the status of your application through the PRC office or online.

Important Notes

  • Applications with incomplete documents will not be accepted, so ensure all requirements are properly prepared before submission.
  • Documentary stamps are available at the PRC customer service counter in PRC Regional Offices.
  • If a representative is filing or claiming the Certificate of Accreditation on behalf of the applicant, they must present an Authorization Letter or Special Power of Attorney (SPA) and valid Identification Cards (IDs) for both the professional and the representative.
  • Any discrepancies or inconsistencies in submitted documents must be supported by an affidavit of discrepancy.


Governing Law

Applications and accreditation processes are regulated by the Professional Regulation Commission (PRC), ensuring compliance with the standards and legal provisions governing public accountancy practices.