Amendment to Sec. 12 of Act No. 3105, as Amended
Act No. 3302, approved on December 2, 1926, amends previous legislation concerning the registration of public accountants in the Philippines. It revises the qualifications for applicants seeking certification, including age, moral character, educational background, and practical experience. Additionally, the Act allows public accountants who have been practicing continuously for at least one year prior to its passage to register and use the title "certified public accountant" if they apply within 60 days. The application period for registration is further extended by an additional six months from the date of publication in the Official Gazette. This Act aims to streamline the certification process for public accountants.
Quick Answers
- What is Amendment to Sec. 12 of Act No. 3105, as Amended about?
- Act No. 3302, approved on December 2, 1926, amends previous legislation concerning the registration of public accountants in the Philippines. It revises the qualifications for applicants seeking certification, including age, moral character, educational background, and practical experience. Additionally, the Act allows public accountants who have been practicing continuously for at least one year prior to its passage to register and use the title "certified public accountant" if they apply within 60 days. The application period for registration is further extended by an additional six months from the date of publication in the Official Gazette. This Act aims to streamline the certification process for public accountants.
- What type of law is Act No. 3302?
- Amendment to Sec. 12 of Act No. 3105, as Amended (Act No. 3302) is a Philippine Statutes enacted by the Congress of the Philippines.
- When was Amendment to Sec. 12 of Act No. 3105, as Amended enacted?
- Amendment to Sec. 12 of Act No. 3105, as Amended (Act No. 3302) was enacted on Dec 2, 1926.
- What is the citation for Amendment to Sec. 12 of Act No. 3105, as Amended?
- Amendment to Sec. 12 of Act No. 3105, as Amended, Act No. 3302, Dec 2, 1926 (Philippines)
Law Information
- Reference Number
- Act No. 3302
- Date Enacted
- Category
- Statutes
- Subcategory
- Acts
- Jurisdiction
- Philippines
- Enacting Body
- Congress of the Philippines
Full Law Text
December 2, 1926
ACT NO. 3302
AN ACT AMENDING SECTION TWELVE OF ACT NUMBERED THIRTY-ONE HUNDRED AND FIVE, AS AMENDED BY ACT NUMBERED THIRTY-TWO HUNDRED, AND SIXTY-FOUR, AND EXTENDING THE TIME FOR FILING OF APPLICATION FOR REGISTRATION BY PUBLIC ACCOUNTANTS
SECTION 1. Subsection (b) of section four of Act Numbered Thirty-one hundred and five, as amended by Act Numbered Thirty-two hundred and sixty-four, is hereby further amended to read as follows:
"(b) Applicants for certificates, before taking the examination, must produce evidence satisfactory to the Board that they are over twenty-one years of age, of good moral character, a graduate of a high school with a four years course, or have an equivalent education, and that they have had at least three years' practical experience as professional public accountants, or five years' practical experience in accounting, or three years of study in accounting and commercial subject as certified by a college or university recognized by the Government."
SECTION 2. Section twelve of Act Numbered Thirty-one hundred and five, as amended by Act Numbered Thirty-two hundred and sixty-four, is hereby amended to read as follows:
"SEC. 12. All public accountants who have not qualified as certified public accountants and who have been in continuous practice in the Philippines for their account as individuals or as senior accountants for any firm of public accountants for a period of one year immediately preceding the passage of this Act and who shall satisfy the Board as to their good moral character and professional experience, shall be allowed to practice as public accountants and to be styled as such, and to use the title of certified public accountants, or the abbreviation 'C.P.A.' provided that application for their registration shall be filed with the Board within sixty days after the passage of this Act."
SECTION 3. The time for filing application for registration by public accountants, as provided in section twelve of Act Numbered Thirty-one hundred and five, as amended by section one of Act Numbered Thirty-two hundred and sixty-four, is hereby extended to another period of six months, beginning with the publication of this Act in the Official Gazette.
SECTION 4. This Act shall take effect upon its approval.
Approved, December 2, 1926.
Cite This Law
Amendment to Sec. 12 of Act No. 3105, as Amended, Act No. 3302, Dec 2, 1926 (Philippines)
Amendment to Sec. 12 of Act No. 3105, as Amended, Act No. 3302 (Phil. 1926)
Related Laws
- Amendment to Sec. 12 of Act No. 3105, as AmendedAct No. 3401 • Dec 5, 1927 • Statutes
- Amendment to Sec. 3 of Act No. 2941, as AmendedAct No. 3320 • Dec 4, 1926 • Statutes
- Amendment to Sec. 1 of Act No. 1959, as AmendedAct No. 3542 • Nov 22, 1929 • Statutes
- Amendment to Sec. 182 of Act No. 1459, as AmendedAct No. 3392 • Dec 5, 1927 • Statutes
- Amendment to Sec. 9 of Act No. 2152, as AmendedAct No. 3301 • Dec 2, 1926 • Statutes
- Amendment to Sec. 30 of Act No. 2152, as AmendedAct No. 4009 • Dec 5, 1932 • Statutes
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