III.

Criteria For Accreditation of Providers, Programs,

Activities or Sources; Equivalent Credit Units; Credit
Requirements; Exemptions and Other Matters

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(a) Criteria for Accreditation – in order to merit accreditation,
the following criteria shall be complied with:

For CPD Provider

I. Must be a duly registered organization, firm, institution or agency, or a
professional of good standing and has never been convicted of a crime;
II. Shall have an established mechanism and updated instructional materials
to carry out the CPD programs and activities;
III. Must have adequate, modern and updated instructional materials to carry
out the CPD programs and activities;
IV. Shall have instructors, lecturers, trainors and resource speakers with good
moral characters, technical competence, facilitation skills and are holders
of current CPA licenses
CPD act of 2016

A. Local Provider
I. Individual/Sole Proprietor
1.1 A registered and licensed professional of good standing;
1..2 Non-conviction of a crime involving moral turpitude;
1.3 Registered with the Department of Trade and Industry and the Bureau of Internal Revenue; and
1.4 Such other requirements and conditions as the CPD Council may reasonably require.

II. Firm/Partnership/Corporation
2.1 A duly registered partnership, corporation, institution or organization;
2.2 The articles of incorporation/partnership shall include as one of its purposes the training and
development of professionals; or in the case of commercial or industrial enterprises, provides for the
training and development of its own professionals
2.3 Duly registered with the Bureau of Internal Revenue and the Securities and Exchange Commission
and/or other pertinent government bodies; and
2.4 Such other requirements and conditions as the CPD Council may reasonably require.
CPD act of 2016

A. Local Provider
III. Government Institutions/Agencies
3.1 Any government institution/agency with programs on CPD for professionals; and
3.2 Such other requirements and conditions as the CPD Council may reasonably require

B. Foreign CPD Provider

I. Foreign Entity/Firm/Association
1.1 A duly registered entity, firm or association in the country/state of the applicant that has proven that it
has existing capability and sustainability to provide CPD program/s through in-house training and
development of professionals; and
1.2 Such other requirements and conditions as the CPD Council may reasonably require
(a) Criteria for Accreditation – in order to merit accreditation,
the following criteria shall be complied with:

For CPD Programs, Activities or Sources

I. The scope shall be beyond the basic preparation for admission to the
practice of the profession. The contents shall be relevant/related, but not
limited, to the practice of the profession.
II. The programs, activities or sources shall enhance the competence of the
professional by upgrading and updating knowledge and skills for the
practice of the profession as brought about by modernization and scientific
and technical advancements in the profession.
(b) Program Activities and Sources of Accreditation and
Equivalent Credit units – any provider may submit to the PRC
CPD Council programs, activities or sources to be approved
and accredited for CPD units. The provider shall be notified of
the disapproval of his CPD programs, activities or sources
without prior approval and accreditation form the Council

As used in these guidelines the following terms shall mean:

1) Seminars – shall refer to the gathering of professionals which shall include,
among others, workshops, technical lectures or subject matter meetings,
non-degree training courses and scientific meetings.

2) Conventions – shall refer to a gathering of professionals which shall include,

among others, conferences, symposia or assemblies for round table
discussions.
3) Masteral Degree – shall refer to a graduate degree in accountancy, business
or related field from a recognized school, college or university

4) Doctoral Degree – shall refer to a post graduate degree in accountancy,

business or related field from a recognized school, college or university

5) Authorship – shall refer to the ownership of intellectual property which

includes technical or professional books, instructional materials and the like.
Credits earned must be claimed within one (1) year from the date of publication.

6) Self-Directed Learning Package – shall refer to learning which uses course

manuals or accredited learning modules. Accredited Learning modules include
self- instructional materials or programs which may be in the form of printed
manual, audio and video cassette tapes, films, computer-assisted learning,
study kits, learning aids and modules or the use of the information highways.
These should include among others clearly defined objectives, adequate
content and an evaluation component for each module
7) Post Graduate/ In-Service Training – shall mean training or specialization at
the post graduate level for a minimum period of one (1) week.

8) Resource Speaker – shall refer to a professional who acts as discussion

leader or lecturer in a convention or seminar or similar gathering.

9) Peer Reviewer – shall refer to a professional who acts as an evaluator of a

research paper, conference paper or journal article before it is presented or
published.

10) CPD Provider – shall refer to a natural person or a juridical entity which
includes among others, accredited or non-accredited professional organization,
firm, partnership, corporation or institution which offers, organizes or arranges
CPD programs, activities or sources for implementation and administration.
11) CPD Program, Activities or Sources – shall refer to the regime of CPD
which enhance the competence of the CPAs by upgrading and updating
knowledge and skills for the profession as brought about by modernization and
scientific and technical advancements in the profession. The scope shall be
beyond the basic preparation for admission to the practice of the profession.
The content shall be related but not limited to the practice of the profession.

CPD Act of 2016

1) Invention/Patent – refers to any technical solution to a problem in any field

of human activity which is new, involves an innovative step and is
industrially applicable;
2) Post-graduate Academic Studies – refer to master’s or doctoral degree/s,
diploma/s or certificate/s earned after the completion of a baccalaureate
degree or course from a school, college or university, or other institutions
recognized by pertinent government bodies;
Programs Credits Units Supporting Document

1. Seminar/Convention

1.1 Participant 1 CU per hour Certificate of attendance

with number of hours,
seminar program certifies
list of participants
1.2 Resource Speaker 5 CU per hour Photocopy of plaque
certification and copy of
paper, program invitation
1.3 Panelist/Reactor 3 CU per hour Certification from
sponsoring organization and
copy of program
1.4 Facilitator/Moderator 2 CU per hour Certification from
sponsoring organization and
copy of program
Programs Credits Units Supporting Document

2. Preparation (Residential
and Distance Mode)

2.1 Master 1 CU per academic unit Diploma and transcript of

30 CU additional upon records
completion of degree

3. Self-Directed Learning 2 CU per academic unit University certification

Package 45 CU additional upon diploma and transcript of
completion of degree records
3.1 Module 10 CU per complete set of Copy of duly-accomplished
module module and evaluation

3.2 Technical Paper/ 1 CU/Professional/Technical Copy of duly-accomplished

Professional Journal Article Article module and evaluation
Programs Credits Units Supporting Document

4. Authorship

4.1 Research/Innovative 10 CU Duly Certified/Published

Program/Creative Project Technical Report Paper

4.2 Book/Monograph 25-50pp 51-100pp 100ormore Published book with proof of

1 Author 20 CU 30 CU 40 CU copyright
10 CU 20 CU 30 CU
2 Authors 5 CU 10 CU 20 CU
3 or more
4.3 Editor ½ of the CU of authorship Published book with proof of
category authorship
Programs Credits Units Supporting Document

4.4 Article 1-3Po 4-6 Po 7 or Proof of publication of

1 Author more article
2 Authors 4CU 6 CU 8 CU
3 or more 3 CU 4 CU 6 CU
2 CU 3 CU 4 CU
4.5 Professional Journal 5 CU per issue Copy of Published
Editor Journal

4.6 Peer Reviewer 2 CU/Article Duly certified copy of

published article/book
Programs Credits Units Supporting Document

5. Inventions 10-30 CU per invention Certified copy of patent

certificate

6. Postgraduate/In-Service .25 CU per hour (Maximum Certificate of training and

training of 40 CU/Training) training description

7. Study/ Observation 2 CU/day (Maximum of 30 Certification from

CU/tour) sponsoring institution

8. Professional Chair 10CU/Chair/Year Certification of grant or

appointment paper
Programs Credits Units Supporting Document

Such other 5 CU per presentation Minutes of meeting

activities/programs/sources 2 CU per meeting certificate from council
to be recommended by the secretary
council and approved by the
commission, Such as:
meetings of standard setting
bodies for the
accountancy/researcher/dis
cussant participant