RMO No. 39-2010: Prescribes the guidelines for the accreditation of Continuing Professional Education (CPE) providers and mandates the number of CPE hours for tax practitioners and agents applying for accreditation

Key points

1. CPE hours for TAPs. A TAP applying for accreditation with the BIR must complete 6 hours of CPE each year, or 18 hours over the three years prescribed in Revenue Regulations No. 11-2006.
2. 2010 transition rule. TAPs applying in 2010, or already accredited but without proof of CPE on file, must complete 18 hours of CPE by September 30, 2010. Failure leads to cancellation of the accreditation or denial of the application.
3. Accreditation of CPE providers. Any individual, partnership or corporate entity may apply, with the application form, attachments and an accreditation fee of P 5,000.00 paid to the Revenue National Accreditation Board (RNAB). The RNAB acts on the application within 30 days from submission of all requirements and issues a Certificate of Accreditation of CPE Provider.
4. Validity and renewal. The accreditation is effective for three (3) years from issuance unless the RNAB revokes it earlier. It may be renewed through the same procedures, and accredited names are posted on the BIR website.
5. Registration of CPE events. Each CPE event needs a registration form and a processing fee of P 2,000.00, filed with the RNAB at least 45 days before the event. The RNAB responds within 10 working days from submission of all requirements and assigns a CPE Event Course Number on approval.
6. Grounds for revocation. After notice and hearing, the RNAB may revoke a provider’s accreditation for non-compliance with reporting requirements, sub-standard conduct of an event, misrepresentation, false or incomplete reports, or failure to meet other RNAB requirements. Revoked providers are posted.

Who is affected

• Tax Practitioners and Agents (TAP) applying for accreditation
• CPE providers

Deadlines and effectivity

• CPE of 18 hours due not later than September 30, 2010 (for 2010 applicants or accredited TAPs without proof)
• Provider accreditation valid for three (3) years
• CPE event registration at least 45 days before the event