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Conclusion Board of Accountancy Resolution 36-2019 was issued on July 18, 2019, to repeal BOA Resolution 3-2019 and other related resolutions pertaining to the game-changing requirements on the compilation services for the preparation of financial statements and the notes thereto by Certified Public Accountants (CPAs). As discussed in last week’s…
Part four AS I discussed in my previous columns, there were a number of oppositions to the Board of Accountancy Resolution 3-2016 on compilation services. It was not only the Department of Finance that was against it. I sensed early in the implementation of the resolution that a certain Security…
Part three With the Department of Finance assailing the merits of the Board of Accountancy Resolution 03-2016 on compilations services, I, as Chairman of the BOA, had to respond and clarify that the greater number of provisions in the resolution has long been in place as prescribed in existing auditing…
First of a series The ongoing investigation of the Senate Blue Ribbon Committee on the Commission on Audit (COA) findings on the disposition of Covid-19 response funds brought into the limelight the many roles of the accountant in the various communities of politics, government, and business. The accountants and auditors…