The following requirements are necessary to apply for the CPA Exam.

1. Is a Filipino citizen;
   
   
2. Is of good moral character;
   
   
3. Is a holder of the degree of Bachelor of Science in Accountancy conferred by a school, college, academy or institute recognized and/or accredited by Commission on Higher Education (CHED); and
   
   
4. Has not been convicted of any criminal offense involving moral turpitude.