What to Do After Passing the CPA Board Exam: Complete Post-Exam Checklist

You checked the PRC website, scrolled through the list of passers, and there it was - your name. After months (or years) of sacrifice, sleepless nights, and countless practice problems, you are now a Certified Public Accountant. Congratulations!

But the journey does not end with seeing your name on the list. There are important steps you need to complete to officially practice as a CPA in the Philippines. This comprehensive checklist will guide you through everything you need to do after passing the CPA board exam.

First Things First: Celebrate!

Before diving into paperwork, take a moment to acknowledge your achievement. The CPA board exam has a historical passing rate of only 20-30%, which means you have accomplished something that most examinees do not. Celebrate with your family, friends, and supporters who helped you through the review period.

However, do not celebrate for too long - there are time-sensitive requirements ahead. Most initial registration processes should be completed within 30 days after the release of results to avoid penalties.

Step 1: Verify Your Name on the Official PRC List

Check the Official Results

Within 3-6 working days after the last exam day, the Professional Regulation Commission (PRC) releases results through:

1. PRC Official Website: www.prc.gov.ph
2. PRC Board News Facebook Page
3. Major news outlets (Philippine Daily Inquirer, Manila Bulletin, etc.)

What to Verify

• Your complete name (First, Middle, Last)
• Correct spelling
• Your school/university

Important: If there are any discrepancies in your name, contact PRC immediately at (02) 8310-0026 or visit your testing center.

Check Your Rating

After the initial release, PRC posts individual ratings. You can check your score breakdown per subject through the PRC Online Services portal.

Step 2: Complete Initial Registration Requirements

The initial registration is your most critical task. Per PRC, you must register within 30 days from the release of results.

Documentary Requirements

Prepare the following documents:

Fees Breakdown (2026 Rates)

Note: Fees are subject to change. Check the PRC website for current rates.

Online vs. Walk-in Process

Option 1: PRC Online Services (Recommended)

1. Create/log in to your account at online.prc.gov.ph
2. Select "Initial Registration"
3. Fill out the application form
4. Schedule an appointment
5. Pay through accredited channels (GCash, Maya, banks)
6. Visit PRC on your scheduled date with complete documents

Option 2: Walk-in Registration

1. Visit PRC Central Office (Manila) or regional offices
2. Queue for document verification
3. Pay at the cashier
4. Complete biometrics (photo, signature, thumbprint)
5. Receive your temporary license

Pro Tip: The online process is significantly faster. Walk-in registration during peak periods (immediately after results release) can take an entire day.

Step 3: Attend the Oath-Taking Ceremony

The oath-taking ceremony is a mandatory requirement before you can practice as a CPA. Per RA 9298 (Philippine Accountancy Act of 2004), all new CPAs must take the Professional Oath.

Ceremony Details

• Scheduled by: Board of Accountancy (BOA) through PRC
• Venue: SMX Convention Center, PICC, or regional venues
• Date: Usually within 2-4 weeks after results release
• Dress Code: Formal business attire

What to Bring

• PRC Appointment Slip
• Valid Government ID
• Receipt of Registration Fees
• Oath-Taking Fee (if separate)

What Happens During Oath-Taking

1. Registration and verification
2. National Anthem
3. Invocation
4. Welcome remarks from BOA officials
5. Oath-Taking - You will raise your right hand and recite the CPA Oath
6. Keynote speeches from distinguished CPAs
7. Photo opportunity with BOA members

Important: You cannot officially practice as a CPA until you have taken the oath. Keep your certificate of oath-taking safe.

Step 4: Get Your PRC ID and Certificate of Registration

After completing registration and oath-taking, you will receive:

Professional Identification Card (PIC)

• Valid for 3 years (aligns with license renewal cycle)
• Contains your PRC number, photo, and QR code
• Required for all professional transactions
• Processing time: 2-4 weeks after oath-taking (shipped to address or picked up at PRC)

Certificate of Registration (COR)

• Proof of your CPA license
• Contains your registration number and date
• Required for employment and practice
• Keep the original in a safe place; use photocopies for submissions

Tracking Your PRC ID

Track your PRC ID status through:

• PRC Online Services
• PRC Hotline: (02) 8310-0026

Step 5: Join PICPA (Philippine Institute of CPAs)

While not legally required, PICPA membership is strongly recommended for career development.

What is PICPA?

The Philippine Institute of Certified Public Accountants (PICPA) is the accredited professional organization for CPAs, recognized by PRC and BOA.

Membership Benefits

Membership Requirements

1. Photocopy of PRC ID or COR
2. Two (2) 1x1 ID photos
3. Accomplished membership form
4. Membership fee (approximately PHP 1,000-2,500 depending on chapter)

How to Join

1. Visit www.picpa.com.ph
2. Find your local chapter (based on residence or workplace)
3. Submit requirements and pay membership fee
4. Attend chapter meetings and events

Career Tip: PICPA membership demonstrates commitment to the profession and provides valuable networking opportunities. Many job opportunities are shared within PICPA networks before public posting.

Step 6: Obtain Your Professional Tax Receipt (PTR)

The Professional Tax Receipt (PTR) is required annually for all practicing professionals, including CPAs.

What is PTR?

Per Section 139 of the Local Government Code (RA 7160), professionals practicing their profession must pay a professional tax to their Local Government Unit (LGU).

Requirements

• PRC ID (original and photocopy)
• Certificate of Registration
• Valid Government ID
• Proof of residence (utility bill or barangay certificate)

Fees

Where to Get PTR

1. City/Municipal Treasurer's Office of the LGU where you practice
2. Some LGUs offer online payment options

When to Renew

• PTR must be renewed every January of each year
• Late renewal incurs surcharges

Important: If you practice in multiple LGUs, you may need PTR from each location.

Step 7: BIR Registration for Tax Practice (If Applicable)

If you plan to represent clients before the Bureau of Internal Revenue (BIR) or practice tax consulting, you need BIR accreditation.

Who Needs BIR Registration?

• CPAs offering tax compliance services
• CPAs signing tax returns for clients
• CPAs representing clients in BIR audits
• Independent tax practitioners

Requirements per RR No. 13-2010

1. Application form (BIR Form 1901 for self-employed)
2. Certificate of Registration from PRC
3. PTR
4. Valid government ID
5. Proof of business address
6. BIR registration fee (PHP 500)
7. Documentary stamp (PHP 30)

Process

1. File application at RDO (Revenue District Office) with jurisdiction over your business address
2. Attend BIR seminar for new registrants
3. Secure Taxpayer Identification Number (TIN) if not yet assigned
4. Receive Certificate of Registration (BIR Form 2303)
5. Register books of accounts and official receipts

Note: CPAs employed by companies typically do not need separate BIR registration as self-employed professionals unless they also have private clients.

Step 8: BOA Accreditation for Public Practice

If you plan to sign audit reports or practice public accountancy, you need BOA accreditation - but not immediately.

The 3-Year Experience Requirement

Per RA 9298 and BOA Resolution No. 10, Series of 2019, to be accredited for public practice, you must complete:

• 3 years of meaningful experience in any of the following:
  • Public accounting (audit firm)
  • Commerce and industry (as accountant)
  • Government (as state auditor or accountant)
  • Education (teaching accounting subjects)

Types of BOA Accreditation

When to Apply

• Apply after completing the 3-year experience requirement
• Submit to BOA through PRC
• Renewal every 3 years

Career Note: Many new CPAs start in audit firms to gain the required experience for BOA accreditation. Big 4 and mid-tier firms provide structured training that counts toward this requirement.

Step 9: Understand CPD/CPE Requirements

Continuing Professional Development (CPD) is mandatory for license renewal.

CPD Requirements per RA 10912 (CPD Act of 2016)

CPD Unit Categories

• Professional (minimum 36 units): Technical seminars, workshops
• Academic: Graduate courses, research
• Self-Directed: Reading, online courses
• Organizational: PICPA activities, committees

Where to Earn CPD Units

• PICPA national and chapter seminars
• PRC-accredited CPD providers
• Graduate school courses
• Online learning platforms (with PRC accreditation)
• In-house training (with proper documentation)

Important: Track your CPD units carefully. You cannot renew your license without meeting the minimum requirement.

Step 10: Update Your Professional Profiles

Now that you are officially a CPA, update your professional presence:

LinkedIn Profile

• Add "CPA" credential to your name
• Update headline: "Certified Public Accountant"
• Add PRC license to Licenses & Certifications section
• Update education with board passer status

Resume/CV

• Add CPA after your name
• Include PRC license number
• Update professional summary
• Add to certifications section

Email Signature

Juan dela Cruz, CPA
[Position] | [Company]
PRC License No. 12345678

Business Cards

If self-employed or in public practice, get professional cards printed with your CPA credential.

Career Path Options After Getting Licensed

With your CPA license secured, consider your career direction:

Immediate Options

Long-term Paths

• Public Practice: After BOA accreditation, start your own firm
• Specialization: Tax, forensics, IT audit, management consulting
• Executive Track: CFO, Finance Director positions
• Academia: Teach while pursuing graduate studies
• International: Middle East, Singapore, Australia opportunities

Checklist Summary

Use this checklist to track your progress:

• Verify name on official PRC results
• Complete initial registration (within 30 days)
• Attend oath-taking ceremony
• Receive PRC ID and Certificate of Registration
• Join PICPA (recommended)
• Obtain PTR from LGU
• Register with BIR (if applicable)
• Plan for BOA accreditation (after 3 years experience)
• Understand CPD requirements
• Update professional profiles

Your CPA Journey Continues

Passing the board exam is just the beginning. The CPA credential opens doors to diverse opportunities in the Philippines and abroad. Stay updated with CPD, build your professional network through PICPA, and continuously develop your skills.

For those still preparing for the board exam, our platform provides the comprehensive review tools you need - AI-powered tutoring, practice exams, and study plans tailored to your schedule.

Start your free trial and join the community of successful CPA board exam passers.

Sources

• RA 9298 - Philippine Accountancy Act of 2004 - CPA licensure and practice requirements
• PRC - Professional Regulation Commission - Registration procedures and fees
• PICPA - Philippine Institute of CPAs - Membership information
• RA 10912 - CPD Act of 2016 - Continuing education requirements
• RA 7160 - Local Government Code - Professional Tax Receipt requirements
• BIR Revenue Regulations - Tax practitioner registration

Last updated: February 2026. Requirements and fees are subject to change. Always verify current requirements with PRC and relevant agencies.