Nearly a decade ago, during my term as chairman of the Professional Regulatory Board of Accountancy from 2014 to 2018, I advanced a simple but meaningful advocacy: ‘I Am Accountant.’
The statement appeared in the materials I presented to newly licensed Certified Public Accountants during the November 2017 CPA oath-taking ceremonies. It was also embodied in an inspirational video for the profession. ‘I Am Accountant’ was not intended merely as a slogan. It was a declaration of professional identity, accountability and pride.
One concrete component of my advocacy was my recommendation that duly registered and licensed accountants be authorized-and eventually required-to use the professional title ‘Accountant’ or its abbreviated form ‘Acct.’ when identifying themselves professionally.
Thus, just as a physician may be addressed as Dr. Juan de la Cruz, a lawyer as Atty. Juan de la Cruz, an engineer as Engr. Juan de la Cruz, and an architect as Ar. or Arch. Juan de la Cruz, a duly registered accountant should be entitled to identify himself or herself as: Acct. Juan de la Cruz, CPA, or Accountant Juan de la Cruz.
This will give accountants a recognizable professional identity comparable with that enjoyed by members of other regulated professions.
The titles used by other professionals immediately communicate their qualifications and responsibilities.
‘Dr.’ identifies a medical doctor or another holder of a doctorate, depending on the context. ‘Atty.’ identifies a member of the legal profession. ‘Engr.’ is commonly used by registered engineers, while ‘Ar.’ or ‘Arch.’ identifies registered architects. These titles are placed before the person’s name and have become part of how the public recognizes and addresses members of these professions.
Accountants, on the other hand, generally place the initials ‘CPA’ after their names. While CPA is a highly respected professional designation, it is not always understood by the general public in the same direct way that ‘Doctor,’ ‘Attorney,’ ‘Engineer,’ or ‘Architect’ is understood. It’s as if CPAs are embarrassed to communicate to their public that they are professionals.
The word Accountant, or the abbreviated title Acct., immediately tells the public what profession the individual belongs to.
My proposal does not seek to diminish the value of the CPA title. On the contrary, it supplements and strengthens it. ‘Acct.’ identifies the profession, while ‘CPA’ identifies the particular professional qualification and licensure of the individual.
The use of Acct. Joel L. Tan-Torres, CPA, for example, unmistakably identifies both the profession and the professional credential.
This proposal was included in the proposed revision of Republic Act 9298, or the Philippine Accountancy Act of 2004, which was prepared several years ago and submitted for consideration in Congress.
The measure, Revised Philippine Accountancy Act of 2020, was introduced through the initiative of then-Representative Juan Miguel ‘Mikey’ Macapagal-Arroyo of the Second District of Pampanga during the 18th Congress. The proposed legislation sought broader structural reforms in the regulation of accountancy, including the creation of an Accountancy Regulatory Office, changes in the composition and functions of the Board of Accountancy, and recognition of different categories of licensed accountants.
Significantly, Section 16 of the proposed measure provided that no person could practice accountancy or use the titles ‘Certified Accountant,’ ‘Certified Professional Accountant’ or ‘Certified Public Accountant,’ or their abbreviated titles ‘Acct.,’ ‘CA’ or ‘CPA,’ unless that person had received the appropriate certificate of registration, professional license and professional identification card.
This provision expressly recognized ‘Acct.’ as a qualified professional title. Its use would be reserved for those who had satisfied the prescribed education, examination, registration and licensing requirements.
I continue to advocate going one step further: duly registered accountants should be encouraged, and ultimately required in appropriate professional transactions, to use ‘Accountant’ or ‘Acct.’ in their names, correspondence, reports, official profiles and professional dealings.
The proposed title must not be treated as an ornament or a device for personal prestige.
Every time a person uses ‘Acct.’ before his or her name, that person publicly represents the accountancy profession. The title should therefore carry a commitment to competence, integrity, objectivity, professional behavior and accountability.
To be continued
Joel L. Tan-Torres was the former Dean of the University of the Philippines Virata School of Business. Previously, he was the Commissioner of the Bureau of Internal Revenue, the Chairman of the Professional Regulatory Board of Accountancy, and a partner of Reyes Tacandong and Co. and SyCip Gorres and Velayo and Co. He is a Certified Public Accountant who ranked No. 1 in the CPA Board Examination in May 1979. He provides tax practice and advisory services with his firm, JL2T Consulting. He can be contacted at joeltantorress@yahoo.com.