PD 692 (The Revised Accountancy Law) Section 13

Failing candidates to take refresher course.

Section 13

SEC. 13. Failing candidates to take refresher course. - Any candidate who fails in two complete Certified Public Accountant board examinations shall be disqualified from taking another set of examinations unless he submits evidence to the satisfaction of the Board of Accountancy that he has re-enrolled in and completed at least twenty-four units of subjects given in Certified Public Accountant examinations. For purposes of this Law, the examinations in which the candidate was conditioned together with the removal examination on the subject in which he failed shall be counted as one complete examination.

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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 13 (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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