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1. Hi sir good morning. May query lang po sana ako regarding practice of profession as CPA in public practice (Bookeeping,tax compliance,audit and other consultancy services). Im currently an OIC municipal accountant in LGU. Is there any restrictions or any other requlations na maviolate? mostly po kasi ng mga CPA na municipal accountant ay teaching ang practice of profession nila. please help me and kindly hide my identity. thank you 😊 (sic)
2. good day! Employed po ako as accountant 3 sa isang LGU and i would like sana to practice my profession outside LGU pra naman po may extra income, I was advised to get authority daw from the head of agency, bakit po ganun? may need pa po ba to get authority even if its on weekends? and bakit po specific lang sa accountant ang ganon, lawyers, doctors and dentist po ba also required to get authority to practice their profession? is there legal basis that specifically says we need that authority?
Thanks and godbles!
Ps: sa sobrang mahal ng bilihin ngayon, ang sahod hirap na po pagkasyahin kaya kailangan my extra income na marangal. pero bakit po ganun as if hnd papayagan. pls hide my identity po (sic)
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Even in our agency, practice of profession is allowed as long as granted approval by the head. Now a days professionals in the government must be exposed to the practice of their profession not to left obsolete and ineffective to the current demand of the profession. I think “industry immersion” is the correct term.
Government accountants are demanded full time service to the government. Thats indicated in civil service rule. Practice of profession may be allowed upon prior authority from the head of agency but shall be made only beyond office hours and that no government property or supplies will be used for said purpose.
MEMORANDUM CIRCULAR NO. 17 – REVOKING MEMORANDUM CIRCULAR NO. 1025 DATED NOVEMBER 25, 1977
Memorandum Circular No. 1025 dated November 25, 1977 “PROHIBITING ANY GOVERNMENT OFFICIAL AND EMPLOYEE FROM ACCEPTING PRIVATE EMPLOYMENT IN ANY CAPACITY WITHOUT PRIOR AUTHORITY OF THE OFFICE OF THE PRESIDENT,” is hereby revoked.
The authority to grant permission to any official or employee shall be granted by the head of the ministry or agency in accordance with Section 12, Rule XVIII of the Revised Civil Service Rules, which provides:
“Sec. 12. No officer or employee shall engage directly in any private business, vocation, or profession or be connected with any commercial, credit, agricultural, or industrial undertaking without a written permission from the head of Department; Provided, That his prohibition will be absolute in the case of those officers and employees whose duties and responsibilities require that their entire time be at the disposal of the Government: Provided, further, That if an employee is granted permission to engage in outside activities, the time so devoted outside of office hours should be fixed by the chief of the agency to the end that it will not impair in any way the efficiency of the officer or employee: And provided, finally, That no permission is necessary in the case of investments, made by an officer or employee, which do not involve any real or apparent conflict between his private interests and public duties, or in any way influence him in the discharge of his duties, and he shall not take part in the management of the enterprise or become an officer or member of the board of directors”,
Subject to any additional conditions which the head of the office deems necessary in each particular case in the interest of the service, as expressed in the various issuances of the Civil Service Commission.
Manila, September 4, 1986.
Sa amin we secure authorization from the head of the agency for limited practice
You can provided that you have the approved authority to practice your profession from your head of the agency as per CSC Rules and Regulations.