Special/temporary permit may be issued by
the Board to the following persons except:
a. A foreign CPA engaged as a professor or
lecturer in the fields essential to
accountancy education in the Philippines.
b. A foreign CPA called for consultation or
specific purpose which is essential for the
development of the country and that
there are no Filipino CPAs qualified for
such consultation or specific purpose.
c. A foreign CPA who can prove that
the country of which he or she is a
citizen admits citizens of the
Philippines to the practice of the
same profession without restriction.
d. A foreign CPA with specialization in any
branch of accountancy and his/her
service is essential for the advancement
of accountancy in the Philippines
the Board to the following persons except:
a. A foreign CPA engaged as a professor or
lecturer in the fields essential to
accountancy education in the Philippines.
b. A foreign CPA called for consultation or
specific purpose which is essential for the
development of the country and that
there are no Filipino CPAs qualified for
such consultation or specific purpose.
c. A foreign CPA who can prove that
the country of which he or she is a
citizen admits citizens of the
Philippines to the practice of the
same profession without restriction.
d. A foreign CPA with specialization in any
branch of accountancy and his/her
service is essential for the advancement
of accountancy in the Philippines