Section 23
Sec. 23. Foreign Reciprocity. No foreigner shall be admitted to the examinations or be registered as Certified Public Accountant under this Decree unless he proves in the manner provided for by the Professional Regulation Commission that, by specific provisions of law, the country of which he is a citizen, subject, or national, allows citizens of the Philippines to the practice of accountancy profession after an examination on terms of strict and absolute equality with the citizens, subjects or nationals of said country, including the unconditional recognition of prerequisite degrees issued by institutions of learning duly recognized by the Government of the Republic of the Philippines.