Administrative Investigation.
Section 17
SEC. 17. Administrative Investigation.—In addition to the functions provided for in the preceding sections, the Board of Accountancy shall perform the following duties: (a) to study the conditions affecting the practice of accountancy in all parts of the Philippines; (b) to exercise the powers conferred upon it by this article with the view of maintaining the ethical and professional standards of the accounting profession; (c) to issue subpoena or subpoena duces tecum to witnesses for all purposes required in the discharge of its duties; and (d) to promulgate such rules and regulations as it may deem necessary for the performance of its duties in harmony with the provisions of this Act and necessary for the proper practice of accountancy in the Philippines. Administrative investigations may be conducted by not less than four members of the Board of Accountancy; otherwise the proceedings shall be considered void. The Board of Accountancy may disapprove applications for examination or registration, reprimand erring certified public accountants or suspend or revoke registration certificates, if the respondents are found guilty after due investigations.