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General business or management consulting runs on the standard registrations, but three kinds of work add rules. Designing accounting systems or preparing tax returns tied to accounting is public accountancy, which is for CPAs. Representing clients before the BIR needs BIR accreditation as a tax agent. Acting as a company formation agent, nominee director or registered office makes you a covered person under the Anti-Money Laundering Act.[1,2,3]
If your services include tax work
Under RR 14-2010, only tax agents and practitioners with a BIR Certificate of Accreditation or ID may represent a taxpayer before the BIR, and BIR may refuse to deal with unaccredited practitioners. An individual tax agent who is not a lawyer must be a CPA in good standing with a current PRC licence. Accredited agents need at least 6 hours a year, or 18 hours over three years, of continuing education in taxation.[3]
These are the 2010 rules. Ask your regional BIR accreditation board for the current steps.
If you set up books or accounting systems
RA 9298 Sec. 4(a) treats designing, installing and revising accounting systems, and preparing income tax returns related to accounting procedures, as public accountancy.[2]
If you are not a CPA, keep your scope to strategy, operations, marketing or training, and partner with a CPA for the accounting parts.
If you form companies for clients
RA 10365 lists company service providers as covered persons under the Anti-Money Laundering Act. That includes those who, as a business, act as a formation agent, act as a director or corporate secretary, or provide a registered office for third parties.[1]
Advising a client on which structure to choose is different from filing for them or lending them your address. If you plan to do the second, talk to a lawyer about AMLC duties first. Our structure comparison covers the choice itself.
Consultant prep list
- Write down the services you will offer, in plain words
- Mark any service that touches accounting systems or tax returns
- Partner with a CPA for accounting work if you are not one
- Check RR 14-2010 accreditation before representing clients at BIR
- Get legal advice before offering company formation or a registered address
- Use an engagement letter that states your scope
Questions people ask
- Do I need a licence to be a business consultant?
- We found no special licence for general business or management consulting. You register like any other service business.
- Can a non-CPA prepare tax returns for clients?
- RA 9298 treats preparing income tax returns related to accounting procedures as public accountancy, which is for CPAs.
- How many continuing education hours does a tax agent need?
- RR 14-2010 asks for at least 6 hours a year, or 18 hours over three years, of continuing education in taxation, with certificates obtained within a year before renewal.
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. 10365 (amending the Anti-Money Laundering Act of 2001) · Congress of the Philippines (via Lawphil) · 15 February 2013
- Republic Act No. 9298 (Philippine Accountancy Act of 2004) · Congress of the Philippines (via Lawphil) · 13 May 2004
- BIR Revenue Regulations No. 14-2010: Amending RR 11-2006 and 4-2010 on the Accreditation of Tax Practitioners/Agents · Lawyerly (text of BIR regulation) · 25 November 2010
The extra permits, in one table
| Permit or registration | Agency | When it applies | Fee |
|---|---|---|---|
| AMLA covered person if providing company services (formation agent, nominee director/secretary, registered office)[1] | AMLC | if the consultancy provides company formation or corporate services to third parties | Not published |
| CPA licence if consulting includes accounting system design or tax representation[2] | PRC / Board of Accountancy | if services fall under public accountancy | Not published |
| BIR accreditation as tax agent/practitioner before representing clients or transacting with BIR on their behalf[3] | BIR (Revenue Regional/National Accreditation Board) | if the consulting includes tax practice or representing clients before the BIR | Not published |
| Individual tax agents (non-lawyers) must be CPAs in good standing with a current PRC licence[3] | BIR | if the consulting includes tax practice or representing clients before the BIR | not applicable |
| Continuing professional education in taxation: at least 6 hours a year or 18 hours over 3 years for accreditation/renewal[3] | BIR | if the consulting includes tax practice or representing clients before the BIR | not applicable |