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Annex C 7-8

Rica Marie R. Blanca


7. Exemption from CPE
Requirements;
Procedures
A registered professional
shall be permanently
exempted from CPE
requirements upon
reaching the age of 65
years old.
working or practicing his/her
profession or furthering
his/her studies abroad

Temporary
Exemption he/she has been out of the
country for at least two years
(2) immediately prior to the
date of renewal.
(a)
Permanent NAME ,PHONE NUMBER, ADDRESS, PRC
LICENSE NUMBER, EMPLOYMENT
Exemption Authentic or authenticated copy of birth
certificate. If birth certificates is not available,
submit any of the following: Voter’s ID or Driver’s
License
(b)
Temporary
Exemption NAME,PHONE NUMBER, ADDRESS, PRC
LICENSE NUMBER, EMPLOYMENT,
PROFESSION

Original, or authenticated copy of passport,


photocopy of inside front cover, page 2, and the
page/s containing visa of country, indicating date of
arrival/departure.
Annual Registration
fee for three (3)
years
8. Sanctions
(a) Registered
CPAs

Renewal of license

Five (5) continuous years = delinquent


(b) CPE Provider
Accreditation shall be withdrawn
1. Not complying with implementing rules and regulations
2. Substantial deviation
3. False reports,
4. Violation to the program
(c) PRC EMPLOYEES
proceeded against administratively, and, if found guilty, shall be meted
out the penalties provided for by the said laws and rules and regulations.
Sanctions

(c) PRC
Employees

(b) CPE Provider

(a) Registered
CPA
Thank you!
Life can only be understood
backwards;
but it must be lived forwards.