PD 692 (The Revised Accountancy Law) Section 25

Limitation on the Practice of Public Accountancy.

Section 25

SEC. 25. Limitation on the Practice of Public Accountancy. - Hereafter, all partners of partnership organized for the practice of public accountancy shall be registered certified public accountants in the Philippines. The Commissioner of the Securities and Exchange Commission shall not register any corporation organized for the practice of public accountancy.

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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 25 (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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