RA 5166 Section 26

Limitations on the Practice of Public Accountancy.

Section 26

SEC. 26. Limitations on the Practice of Public Accountancy.—Hereafter, all partners or partnerships 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 RA 5166

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

CitationRA 5166 Section 26 (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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