Professional Documents
Culture Documents
Department of Accountancy
Junior Philippine Institute of Accountants
Section 1. Title – This Rules and Regulation shall be known as THE IMPLEMENTING
RULES AND REGULATIONS ON QUALIFYING EXAMINATION FOR SECOND YEAR.
This rules and regulations shall be interpreted, construed and carried out in the
light of the above Declaration of Policy.
Section 3. Objectives. – This rules and regulations shall provide for and govern:
Section 4. Board of Examiners and its composition. – The board of examiners shall be
composed of the Department Head of Accountancy as its chairman and eight (8)
examiners, three (3) and one (1) head to be appointed by the chairman who are
independent and unrelated to those who are taking up the course.
Section 7. Scope of Examination. – The qualifying examination for second years shall
cover, but are not limited to, the following subjects:
a. Accounting 1
b. Accounting 2
c. Accounting 3
Section 9. Report of Ratings – The board shall submit to the department head the
ratings obtained by each candidate within ten (10) calendar days after the examination.
Upon the release of the results of the examination, the candidate must submit his/her
claim stub to the releasing officer which was given during the examination.