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PD 692 (The Revised Accountancy Law) Section 12

Examination Rating.

Section 12

SEC. 12. Examination Rating. - A candidate for the examination obtaining a general weighted average of seventy-five percent and above shall be entitled to registration as certified public accountant and as such shall receive a certificate of registration from the Board of Accountancy, Provided, That in no case should the rating on any subject be less than sixty-five percent. In the event a candidate obtains the rating of seventy-five percent and above in at least four (4) subjects having a combined weight of eight (8) units as provided for in this Act, he shall receive a conditional credit for the subjects passed: Provided, However, That such candidates shall take an examination in the remaining subjects within two years from the preceding examination; Provided, further, That if the candidate fails to obtain at least a general weighted average of seventy-five percent and a rating of at least sixty-five percent in each of the subjects re-examined, he shall be considered as failed in the entire examination.

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Other provisions in PD 692 (The Revised Accountancy Law)

Compiled from an official source version. Later amendments or repeals may not be reflected; the official text prevails. · Read the official text ↗ · Data as of July 4, 2026

CitationPD 692 (The Revised Accountancy Law) Section 12 (LawPlayer, data as of July 4, 2026)

Source: Supreme Court E-Library, Republic of the Philippines. Philippine laws are public documents (works of the government).

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