Article IV
Article IV
Sec. 32 Continuing Professional Education (CPE Program) All certified public accountants shall abide by the requirements, rules, and regulations on continuing professional education to be promulgated by the Board, subject to the approval of the Commission, in coordination with the accredited national professional organization of certified public accountants or any duly accredited educational institutions. For this purpose, a CPE Council is hereby created to implement the CPE program.
CPE is defined as referring to the inculcation, assimilation, and acquisition of knowledge, skills, proficiency, and ethical and moral values, after the initial registration of a professional, that raise and enhance the professional’s technical skills and competence.
CPE Program objectives
1. To provide and ensure the continuous education of a registered professional with the latest trends in the profession brought about by modernization and scientific and technological advancement
2. To raise and maintain the professional’s capability for delivering professional services
3. To attain and maintain the highest standard and quality of the practice of his profession
4. To make the professional globally competitive
5. To promote the general welfare of the public
The total CPE credit units required for CPAs shall be sixty (60) units for three (3) years, provided that a minimum of fifteen (15) credit units shall be earned in each year. Any excess credit units in one year may be carried over to the succeeding years within the three-year period. CPE credit units shall be granted only to accredited programs and providers.
The programs and activities qualified for CPE credits include the following: 1. Participation in seminars and conventions as a resource speaker, panelist or reactor, facilitator or moderator, or as a seminar/convention participant.
2. Preparation for Masters or Doctorate Degree.
3. Completion of a self-directed package.
4. Authorship of published
Sec. 32 Continuing Professional Education (CPE Program) All certified public accountants shall abide by the requirements, rules, and regulations on continuing professional education to be promulgated by the Board, subject to the approval of the Commission, in coordination with the accredited national professional organization of certified public accountants or any duly accredited educational institutions. For this purpose, a CPE Council is hereby created to implement the CPE program.
CPE is defined as referring to the inculcation, assimilation, and acquisition of knowledge, skills, proficiency, and ethical and moral values, after the initial registration of a professional, that raise and enhance the professional’s technical skills and competence.
CPE Program objectives
1. To provide and ensure the continuous education of a registered professional with the latest trends in the profession brought about by modernization and scientific and technological advancement
2. To raise and maintain the professional’s capability for delivering professional services
3. To attain and maintain the highest standard and quality of the practice of his profession
4. To make the professional globally competitive
5. To promote the general welfare of the public
The total CPE credit units required for CPAs shall be sixty (60) units for three (3) years, provided that a minimum of fifteen (15) credit units shall be earned in each year. Any excess credit units in one year may be carried over to the succeeding years within the three-year period. CPE credit units shall be granted only to accredited programs and providers.
The programs and activities qualified for CPE credits include the following: 1. Participation in seminars and conventions as a resource speaker, panelist or reactor, facilitator or moderator, or as a seminar/convention participant.
2. Preparation for Masters or Doctorate Degree.
3. Completion of a self-directed package.
4. Authorship of published