Schedule of Availability of Service:
Mondays to Fridays, 8:00am-5:00pm without noon break

Who May Avail of the Service:
Individual Practitioners/External Auditors

What Are the Requirements:

INDIVIDUAL PRACTITIONER/EXTERNAL AUDITOR

1.  Fully accomplished application form for external auditor (Initial: SEC Form ExA-001 – Revised 2009;

     Renewal: SEC Form ExA-001-R – Revised 2009)

2.  Certificate of Registration as public practitioner issued by BOA

3.  Copies of certificates of participation in seminars/trainings (Initial: 60 CPE units; Renewal: 90 CPE units)

4.  Quality Assurance Manual

5.  In case of Group A, B, and C accreditation, notarized certification that the applicant has fundamental knowledge of the regulatory requirements on each of the other secondary licensees of the Commission.

6.  Copies of Audited Financial Statements (AFS) of the applicant’s top two (2) largest clients in terms of assets.

7.  Certificate of Accreditation issued by the Bangko Sentral ng Pilipinas (BSP) and Insurance Commission (IC) – for those availing the mutual recognition of accreditation.

* Includes mailing of all comment letters, comment and response sheets, and matrix of findings.

PRE-EVALUATION PROCEDURES