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Beyond DTI, barangay, mayor's permit and BIR, an accounting practice answers to the PRC Board of Accountancy. Audit, signing reports filed with government, designing accounting systems and representing clients on tax matters are public accountancy, which only registered CPAs may offer. The point owners miss most: the SEC will not register a corporation set up to practise public accountancy, so settle your structure before you register.[1]
Which services need a CPA
RA 9298 Sec. 4(a) defines public accountancy to include audit work, preparing and signing reports for filing with government agencies, designing accounting systems, and representing clients before government agencies on tax and other accounting matters.[1]
RA 9298 does not say whether plain bookkeeping, with no certification or signing, is reserved to CPAs. If you are not a CPA, ask the PRC Board of Accountancy before you advertise tax or audit-style work.
Sole practice or partnership, not a corporation
Single practitioners and partnerships in public accountancy must be registered CPAs. The Board's certificate of accreditation for public practice also requires 3 years of experience. The SEC shall not register a corporation organised for the practice of public accountancy.[1]
So a CPA firm is a sole proprietorship with DTI or a partnership with the SEC.
What you keep up after you open
All CPAs must follow the Board's rules on continuing professional education (CPE). Licensed CPAs use a seal in the design the Board prescribes, bearing the registrant's name, registration number and title, and their reports show a current Professional Tax Receipt (PTR) number. The PTR comes from your LGU, which sets the amount.[1]
Before you open your accounting office
- Write down every service you will offer and mark any that fall under public accountancy.
- Check that your CPA registration is current and count your years of experience for accreditation.
- Order a seal in the design the Board of Accountancy prescribes.
- Get your PTR from your city or municipal treasurer and note the number for your reports.
- Start a CPE file for your course certificates.
- Decide between sole practice and partnership before you file with DTI or the SEC.
- Prepare an engagement letter that says what you will and will not sign.
Questions people ask
- Can a non-CPA open a bookkeeping business?
- Audit, signed reports for government filing, accounting system design and tax representation are reserved to CPAs under RA 9298. The law is silent on pure bookkeeping, so ask the PRC Board of Accountancy first.
- Can I register my accounting firm as a corporation?
- Not for public accountancy. RA 9298 says the SEC shall not register a corporation organised for that practice.
- Why does my PTR number go on reports?
- RA 9298 Sec. 33 requires reports by licensed CPAs to show the current PTR number, alongside the Board-prescribed seal. Your LGU issues the PTR and sets its amount.
- How much does PRC accreditation for a firm cost?
- Ask the Board of Accountancy for the current fees for firms and partnerships.
Sources
Checked 13 November 2026. We link the agency's own page for every requirement. Rules change; confirm with the office before you pay.
- Republic Act No. 9298 (Philippine Accountancy Act of 2004) · Congress of the Philippines (via Lawphil) · 13 May 2004
The extra permits, in one table
| Permit or registration | Agency | When it applies | Fee |
|---|---|---|---|
| Public practice only by registered CPAs; certificate of accreditation needs 3 years experience[1] | PRC / Board of Accountancy | if offering audit, certification of financial statements, tax representation or other public accountancy services | Not published |
| No corporation for public accountancy practice[1] | SEC | if planning to incorporate an accounting practice | Not published |
| Scope of public accountancy (what needs a CPA)[1] | PRC / Board of Accountancy | defines services reserved to CPAs (audit, certified statements, tax representation, accounting system design) | Not published |
| Continuing Professional Education (CPE)[1] | PRC / Board of Accountancy | all CPAs | Not published |
| CPA seal and Professional Tax Receipt (PTR) on reports[1] | PRC / Board of Accountancy; LGU | CPAs filing reports | PTR from your local government |