BoA issued its last operational guidelines to implement the CPD Law or the "Continuing Professional Development Act of 2016 (R.A. 10912)"   on July 20, 2017. 

This is known as BoA Resolution 2017-254

This resolution provides us with guidelines covering:

  1. Self-directed and/or lifelong learning
  2. Different CPD activities and their corresponding credit units
  3. Competence Areas and minimum credits required per area
  4. Required CPD units and the related compliance period
  5. Requirements for CPA License renewal and BoA accreditation

To learn more about the details of BoA's operating guidelines, you can download Resolution 2017-254 by clicking on the link below:



PRC Resolution 2019-1146  took effect March 1, 2019 - providing for a "transition period" for all Philippine professionals.  BoA needs to come up with new Operating Guidelines (OG) on how PRC Res. 1146-2019 resolution will specifically apply to  CPAs.   In the interim, while no new Operating Guidelines have been issued, CPAs are covered by the transition period under which:

✅OFWs are not covered by the CPD requirement
✅ Newly licensed CPAs are not covered by the CPD requirement for their first renewal cycle
✅All other CPAs renewing their Professional ID Card will need 15 CPD units of training - (can be under any Competence Area)
✅CPAs getting BoA accreditation will need 120 units of CPD training 

To learn more about the details of the latest CPD, you can download PRC Resolution 2019-1146 by clicking on the link below:

2019-1146 CPD IRR.PDF

CPAs seeking BoA accreditation still need to comply with the 120 CPD units requirement of BoA Resolution 2017-254 .

For those who still need to comply, here are some of the highlights lifted from BoA Resolution 2017-254:

1. The minimum required credit units under the 3 major areas of CPD activities are as follows:

  • Competence Area A (Technical Competence) - 30 CPD Units
  • Competence Area B (Professional Skills) - 5 CPD Units
  • Competence Area C (Professional Values, Ethics and Attitudes) - 5 CPD Units

2.  Out of the 120 CPD units requirement, 80 CPD units  are "flexible" - meaning they can be under any competence area of your choice.

3. For self-directed learning, CPAs can get a maximum of 48 CPD units out of the 120 CPD units requirement. (Note though that self-directed certificates require a P500 processing fee and longer (60 days) processing time compared to certificates from accredited programs).

4.  Academic activities such as master's or doctorate degree, bachelor of law's and international certifications, among others can also be credited for CPD. However, the degree/certification must be completed/received within the 3-year compliance period.