BIR Ruling

August 12, 1969 Mr. Cipriano G. Velez 231 C. Padilla Street Cebu City S i r : In reply to your letter dated July 15, 1969 requesting for a ruling as to whether or not CPA practitioner is allowed to bring the books of accounts and supporting papers of his clients to his (CPA) office for audit purposes, I have the honor to inform you that a certified public accountant, in the exercise of his profession, particularly in auditing the books of accounts of a taxpayer, cannot bring such books outside the business establishment of his clients without violating Section 21 of the Bookkeeping Regulations. The law does not provide any exception to these requirements. (BIR Ruling dated April 16, 1953). There is no existing BIR Ruling to the effect that auditor's office is an extension of the clients office, as allegedly contended by some CPA practitioners. LexLib Very truly yours, (SGD.) MISAEL P. VERA Commissioner of Internal Revenue