The enforcement actions against erring Certified Public Accountants involved in the fake Official Receipt for sale scam is cascading. Know more:
The enforcement actions against erring Certified Public Accountants involved in the fake Official Receipt for sale scam is cascading. On May 22, 2023, the Bureau of Internal Revenue revoked the BIR accreditation of Jennifer Cunanan Roncesvalles, CPA, to practice tax in the BIR. Ms. Roncesvalles is the external auditor who negligently issued the unqualified certificate attesting to the regularity of the financial statements of companies that were criminally charged for selling fake ORs.
As a former chairman of the BOA, I fully support these actions against erring CPAs who practice “notarial” services. These CPAs are a disgrace to the accountancy profession for irregularly signing unqualified audit opinions or clean bills of health of the financial reports of their clients without even conducting the appropriate procedures. These notarial CPAs immediately sign these audit certificates within minutes of receipt of their measly audit fees.
During my term as BOA chairman, the BOA Resolution 244 Series of 2015 was issued that provided for the revised guidelines and procedures for the conduct of QAR. There were other measures that I initiated to jumpstart the implementation of the QAR. There were several hurdles and challenges that I encountered in the process. The saga of QAR during my term as BOA chairman from 2014 to 2018 was full of twists and turns and will be the subject of my articles in the future.
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