CPA Oathtaking


The passers of the October 2016 CPA licensure examinations and other past exams are reminded on their legal obligation to take their oath as a requirement from them to practice their profession.

Section 19 of the Accountancy Law provides that “all successful candidates in the examination shall be required to take an oath of profession before any member of the Board or before any government official authorized by the Commission or any person  authorized by law to administer oaths upon presentation of proof ofhis/her qualification, prior to entering upon the practice of the profession.

“The PRC, BoA and PICPA Chapters have organized several oath taking events for these passers in various locations throughout the Philippines, including Manila, Iloillo, Baguio, San Pablo, Tacloban and the forthcoming events on November 21 in Cebu, on November 23 in Legazpi and on November 30 in Cagayan de Oro Those who will still not be able to attend this should take their oaths with government officials authorized to administer this,” said BoA Chairman Joel Tan-Torres.

The Revised Administrative Code provides the list of officials authorized to administer oath. Section 21 of this Code provides that the following officers have general authority to administer oaths:
“President; Vice-President; Members and Secretaries of both Houses of the Congress; Members of the Judiciary; Secretaries of Departments; provincial governors and lieutenant-governors; city mayors; municipal mayors; bureau directors; regional directors; clerks of courts; registrars of deeds; and other civilian officers in the Philippine public service whose appointments are vested in the President of the Philippines and are subject to confirmation by the Commission of Appointments; all other constitutional officers; and notaries public. A person who by authority of law shall serve in the capacity of the officers mentioned above shall possess the same power.”

PRC Resolution No. 2006-313 also allows Filipino professionals based outside the Philippines to take the oath in the presence of the Philippine Embassy or Consulate and affix a passport photograph (colored with white background) to the oath form.
The registrant is required to go to the PRC to personally sign the Registry Book of Professionals as soon as he/she arrives from overseas or completes taking their oath from other government official.

“The CPAs who had their oath by these alternative means will have to submit a copy of their “Panunumpa ng mga Propesyonal Lupon ng Accountancy” that is duly signed by the CPA and the government official who administered the oath to the Chairman of the Board of Accountancy in the PRC in Sampaloc Manila or the nearest Regional office. Pictures of the oath taking should also be submitted to provide documentary evidence of the activity. With the submission, the passer can now complete the initial registration requirement with PRC and get their PRC license and CPA certificate,” said Chairman Tan-Torres.

Copies of the souvenir program containing the names of all successful examinees of the October 2016 CPA Board Examinations (and other prior years examinations) are available for purchase at P100 per copy plus freight charges, if any).

Those interested can contact for payment requirements and notification of where the souvenir program will be sent.

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The passers of the October 2016 CPA board examinations may be able to have their oath taking in cities/regions near where they are staying and need not take their oath in Manila.

To date, the oath taking events organized by the PICPA chapters and PRC regional offices in the following cities on the specified dates are:

November 17 Davao

November 17 Iloilo

November 18 Baguio

November 19 San Pablo

November 19 Tacloban

November 21 Cebu

November 23 Legazpi

November 30 CDO

Bacolod—still to be finalized

For details on these and other possible oath taking events, you can inquire from the PICPA Chapter and/or PRC regional office.

For those who will be attending these events and would like to buy the official BoA souvenir program at P50 (plus mailing charge , if any) can email their order at