The tele-tax-novela continues to a sub-plot of the role of the external Certified Public Accountant (CPA) auditors in the “Official Receipts (OR) for sale” fraud story. The CPA plays an integral part in this saga. Know more:
The tele-tax-novela continues to a sub-plot of the role of the external Certified Public Accountant auditors in the “Official Receipts for sale” fraud story. The CPA plays an integral part in this saga. He is tasked to provide assurance that the business operations of his client are presented fairly in the financial statements and are in accordance with the Philippine Financial Reporting Standards.
Billions of pesos of taxes were lost because of the misdeeds of the various perpetrators of this OR for sale scam. With the connivance of the Masterminds and sellers the fake ORs and the exploiting buyers, massive evasion of huge amounts of taxes have been arising over the past years . These external auditors could not hide behind the cloak of convenience by citing that they are not expected to monitor each and every transaction of their client and to detect fraud that has arisen. I disagree with this argument.
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