Section 10
SEC. 10. Admission Requirements for Examinations. -No person shall be admitted to the examination unless he is: a) a citizen of the Philippines; b) at least twenty-one years of age: Provided, however, that an applicant below twenty-one years of age may be allowed to take the examinations and in case he passes the examinations shall not be issued the certificate until he reaches the required age; c) of good moral character; d) a holder of the degree of Bachelor of Science in Commerce or its equivalent from any institution of learning recognized by the government in accordance with the provisions of this Decree; and e) In case of a candidate who has failed two complete certified public accountant's examinations,he shall have complied with the requirements for examinations as provided under Section 13 of this Decree.