Professional Regulatory Board of Accountancy Resolution No. 02, S.2025

Amendments to the 2023 Revised Rules and Regulations on the Conduct of An Oversight Into the Quality of Audits of Financial Statements and Operations of Certified Public Accountant (CPA) Practitioners by the Professional Regulatory Board of Accountancy (BOA), and Designating the Philippine Institute of Certified Public Accountants (PICPA) As the Implementing Arm of the Quality Assurance Review (QAR) Program