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CONTINUING PROFESSIONAL EDUCATION COUNCILS ORIENTATION

September 18, 2008

RUFO R. MENDOZA, Ph.D., CPAMember, Professional Regulatory Board of Accountancy Chair, PRC CPE Council for Accountancy

PRC Resolutions PRC Resolution No. 2008-463 PRC Resolution No. 2008-465 PRC Resolution No. 2008-466 PRC Resolution No. 2006-321

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TWO MILESTONE RESOLUTIONS PRC Resolution No. 2008-465Attendance to the CPE Courses Offered by CPE Council and PRC Accredited CPE Providers as a Requirement for all Professionals to be in Good Standing and Globally Competitive

PRC Resolution No. 2008-466Repealing Resolution No. 2004179, series of 2004, The Standardized Guidelines and Procedures for the Implementation of the CPE/CPD System for all Professions and Implementation of Revised Standardized Guidelines and Procedures for the Implementation of the CPE/CPD System for all Registered and Licensed Professionals

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LEGAL BASES OF CPE1987 Philippine Constitution, Sec. 14, Art. XII

The sustained development of a reservoir of national talents . . . professionals . . . shall be promoted by the State.

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LEGAL BASES OF CPERA 8981- PRC Modernization Act of 2000 Specific Powers of PRC (Section 7-a, n, and y) Regulatory Policies Regulation and licensing of various professions and occupations, including the enhancement and maintenance of professional and occupational standards and ethics and the enforcement of the rules and regulations. Effectively implement the policies Carry out the provisions of the Act, various professional regulatory laws, decrees, executive orders, and other administrative issuances.

Rules and Regulations Perform other Functions and Duties

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LEGAL BASES OF CPERA 8981- PRC Modernization Act of 2000 Powers, Functions and Responsibilities of PRBs (Sec. 9-b) To monitor the conditions affecting the practice of the profession or occupation under their respective jurisdictions and whenever necessary, adopt such measures as may be deemed proper for the enhancement of the profession or occupation and/or the maintenance of high professional, ethical, and technical standards.

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LEGAL BASES OF CPEExecutive Order No. No. 220 Directing the Adoption of the Code of Good Governance for the Professions in the Philippines June 12, 2003

The Code was adopted by PRC and the 43 PRBs, embodying principles of professional conduct, integrity and objectivity, professional competence, and global competitiveness.

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RATIONALE OF CPENational Council for Global Competitiveness World Trade Organization

Ensure that our own professionals are globally competitive in preparation for the effects of economic globalization As a sovereign member state, the Philippines has to deal with and prepare for the implementation of the General Agreement for Services in Trade (GATS)

Association of As member state, the Philippines has to ensure Southeast Asian that the Filipino professional is compliant with Nations (ASEAN) established requirement in various Mutual Recognition Arrangements/Agreements (MRA) entered into under the ASEAN Framework Agreement on Services (AFAS)

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PRC as the instrument of the Filipinos in securing for the nation a reliable, trustworthy, and progressive system of developing professionals whose competencies are globally competitive

Make attendance to CPE courses mandatory for registered professionals to (a) maintain status in good standing and (b) globally competitive Prescribe, issue and promulgate the Revised Standardized Guidelines and Procedures for the Implementation of the CPE/CPD System for all Registered and Licensed Professionals.

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Continuing Professional EducationThe inculcation, assimilation, and acquisition of knowledge, skills, proficiency and ethical and moral values, after the initial registration of a professional, that raise and enhance the professionals technical skills and expertise.

CPE PROGRAMS Properly planned and structured activities, the implementation of which requires the participation of a determined group of professionals to meet the requirements of maintaining and improving the occupational standards and ethics of the professionals3/28/2010 CPE COUNCIL ORIENTATION 10

OBJECTIVES OF CPE PROGRAMS1. Provide and ensure the continuous education of a registered professional with the latest trends in the profession brought about by modernization and scientific and technological advancement; Raise and maintain the professionals capability for delivering professional services; 3. Attain and maintain the highest standards and quality in the practice of profession; 4. Comply with the quality professionals continuing ethical requirements; 5. Make the professional globally competitive; and 6. Promote the general welfare of the public

2.

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CPE COUNCILS

Within 30 days from effectivity of resolution PRB shall create a CPE Council, upon approval of PRC

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COMPOSITION OF CPE COUNCILSChair chosen by PRB members from among themselvesPresident or any officer of APO President or any officer of organization of deans or departments of schools, colleges or universities offering the course for licensure exam

Two (2) MembersMember 1 Member 2

In the absence of such organization, the second member shall be chosen and appointed by the PRC from at least 3 academicians recommended by the PRB

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TERMS OF OFFICEChair Co-terminus with incumbency in the PRC or determined by capacity to fully discharge the functions.

Member 1APO Co-terminus with incumbency as officer of APO Representative Member 3Academe Representative Co-terminus with incumbency as officer of the organization of deans or heads of departments; If academician-member, 2 years with one reappointment

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POWERS AND FUNCTIONS OF CPE COUNCIL

Accept, evaluate and approveapplications for accreditation of CPE providers applications for accreditation of CPE programs, activities or sources as to their relevance to the profession and determine the number of CPE credit units to be earned on the basis of the contents submitted by the CPE providers; applications for exemptions from CPE requirements.

Monitor the implementation by the CPE providers of their program, activities or sources. Assess periodically and upgrade criteria for accreditation of CPE providers and CPE programs, activities or sources.CPE COUNCIL ORIENTATION 15

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Functions of the Council Chairperson Preside over the meetings of the Council. Direct or supervise the activities of the Council. Submit minutes of regular and special meetings within thirty (30) days from date of said meetings. Submit Council annual reports before the end of February of the succeeding year. Issue the certificate of accreditation to CPE providers and programs, activities and sources.

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The PRC Chairperson shall designate or appoint an official of the Commission with the rank not lower than Division Chief who shall act as the Secretary of all CPE Councils. The designated official, may participate in the deliberations of the CPE Council but shall not vote.3/28/2010 CPE COUNCIL ORIENTATION 17

Administrative MattersMeetings The Council shall hold regular meetings once a month on dates to be fixed by said Council; Special meetings may be called by the Chair or upon written request of at least a Council member Budgetary Requirements Direct costs and other expenses of the Council may be provided in the annual budget of the PRC

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Involvement of APO

If the need arises and upon approval of PRC, the Council may delegate to APO: the processing of application; Keeping of all records CPE providers, Programs Credit units earned by professionals

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The APO may create a counterpart CPE Council and may ask for reimbursement of reasonable processing and record-keeping fees directly from the applicants apart from the accreditation fee that such applicants pay directly to PRC. The APO shall keep separate book of accounts and make monthly report to PRC through the PRB

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TYPES OF ACCREDITATION

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CPE Provider

A natural person or a juridical entity which includes accredited or non-accredited professional organization, firm, partnership, corporation or institution which offers, organizes or arranges CPE programs, activities, or sources for implementation and administrationPer PRC Resolution No. 2006-321

Accreditation Fee: P5,000.00 - 3 years validity

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SUPPORTING DOCUMENTS FOR APPLICATION OF CPE PROVIDER For Corporation: SEC Certificate of Registration Articles of Incorporation By-Laws

For Sole Proprietor: DTI Certificate of Business Name Registration List of Officers Mechanism for Measuring Quality of Program Criteria for Selection of Resource Speaker/Reactor/Facilitator Others: Company Profile List of Training Equipment and Facilities