Section 14Sec./Art. 14

Qualifications of Applicant for Examinations. - Any person applying for examination shall establish the following requisites to the satisfaction of the Board that he/she:

is a Filipino citizen;

is of good moral character;

is a holder of the degree of Bachelor of Science in Accountancy conferred by the school, college, academy or institute duly recognized and/or accredited by the CHED or other authorized government offices; and

has not been convicted of any criminal offence involving moral turpitude.