Republic of the Philippines
Securities and Exchange Commission

 

ACCOUNTANT'S INFORMATION

SRC Rule 68

SRC Rule 68, as amended (PDF) (posted on 1 December 2011) (version 2011)

Rule 68, as amended (PDF) (version 2005)

Rule 68.1, as amended (PDF) (version 2005)

   

Financial Reporting Bulletins

Introduction

001

Additional components of financial statements

002

Emphasis of Matter paragraph for companies with capital deficiency - Part I, 3.B(iv)

003

Disclosures of receivables/ payables with related parties eliminated during consolidation (Annex 68-D)

004

Companies not covered Under SRC Rule 68

005

Companies with no operation but are covered under SRC Rule 68

006

Deposits for Future Subscriptions

007

Statement of Management’s Responsibility (SMR)

008

Small and Medium-sized Entities (SMEs)

009

Micro Entities

010

Entities in the process of filing their financial statements for the purpose of issuing any class of instruments (whether shares of stock or bonds) in a public market

011

Non-stock and non-profit organizations

012

Annex 68-E – Schedule A. Financial Assets (Issuers of Securities to the Public)

013

Presentation of Related Party Disclosures

014

Presentation Reconciliation of Retained Earnings

015

Appropriation of Retained Earnings for Business Expansion

016

List of Effective Standards and Interpretations (as of December 31, 2012)

017

Newly-registered Corporations

 

Findings on Financial Statements

Compilation of Material Findings on 2010 AFS of Ordinary Companies (PDF)
Compilation of Materials Findings on 2010 AFS of Investment Houses Companies (PDF)
Compilation of Materials Findings on 2010 AFS of Financing Companies (PDF)
Compilation of Materials Findings on 2010 AFS of Registered (Unlisted) Corporations (PDF)
Compilation of Materials Findings on 2010 AFS of Broker-Dealer Companies (PDF)
Compilation of Materials Findings on 2010 AFS of Lending Companies (PDF)

Compilation of Material Findings on the Financial Statements (PDF)

Summary of Findings on the 2006 AFS (PDF)

Summary of Findings on the 2005 AFS of Top 100 Corporations (PDF)

Summary of Findings on the 2005 AFS of Selected Listed Companies (PDF)

Summary of Findings on the 2005 AFS (PDF)

   

Financial Reporting Standards

Adoption of PFRS May 24, 2012  (PDF)

Adoption of PFRS as of December 31, 2011 (PDF)
   

Accreditations of Auditing Firms,  External Auditors, and Appraisers, Credit Rating Agencies

SEC Accredited Auditing Firms and Accredited External Auditors  (as of March 2014)

SEC Accredited Appraisers (PDF) (as of December 2013)

SEC Accredited Credit Rating Agencies  (PDF) (as of April 2012)

 

Forms

Report of an Accredited External Auditor : SEC Form Au-Rep  :(PDF) (Updated 4 May 2012)

Initial Application for Accreditation of an Auditing Firm : SEC Form AuF-002 (PDF) (Updated 15 October 2009)

Renewal Application for Accreditation of an Auditing Firm : SEC Form AuF-002-R (PDF) (Updated 15 October 2009)

Initial Application for Accreditation of an Individual External Auditor : SEC Form AuF-001 (PDF) (Updated 15 October 2009)

Renewal Application for Accreditation of an Individual External Auditor : SEC Form AuF-001-R (PDF) (Updated 15 October 2009)

 

Other Related Matters

 

SEC Memorandum Circular No. 3 series 2012 RE :  Revised Guidelines on the Implementation of PFRS 9 (Financial Instruments: Recognition and Measurement (PDF) (Posted 7 May 2012)

  Annual Financial Statements (AFS) audited by the Commission on Audit (COA) (PDF) (Posted 29 May 2012)