{"id":1247,"date":"2026-07-09T16:12:52","date_gmt":"2026-07-09T08:12:52","guid":{"rendered":"https:\/\/qaroffice.com.ph\/?p=1247"},"modified":"2026-07-09T16:26:20","modified_gmt":"2026-07-09T08:26:20","slug":"qar-program-updates-on-fees-and-inspection-guidelines","status":"publish","type":"post","link":"https:\/\/qaroffice.com.ph\/index.php\/2026\/07\/09\/qar-program-updates-on-fees-and-inspection-guidelines\/","title":{"rendered":"QAR Program Updates on Fees and Inspection Guidelines"},"content":{"rendered":"
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TO: All CPAs in Public Practice<\/p>\n\n\n\n

FROM: Quality Assurance Review Office<\/p>\n\n\n\n

Quality Assurance Review (QAR) Council<\/p>\n\n\n\n

DATE: July 2, 2026<\/p>\n\n\n\n

In our continuous effort to make the Quality Assurance Review (QAR) program more developmental, efficient, and responsive to the evolving needs of the accountancy profession, the QAR Council is pleased to announce two major updates regarding QAR fees and inspection guidelines.<\/p>\n\n\n\n

1. Reduction of QAR Fees (Effective July 1, 2026)<\/p>\n\n\n\n

The Philippine Institute of Certified Public Accountants (PICPA), through its National Board of Directors (NBOD) in coordination with the QAR Council, has approved a revised and reduced schedule of QAR Fees for categories D2 to F3.<\/p>\n\n\n\n

These revised fees are intended to support the continued implementation, enhancement, and sustainability of the QAR Program while ensuring it remains responsive to regulatory requirements.<\/p>\n\n\n\n

2. Adoption of the “One-Client Policy” (Effective August 1, 2026)<\/p>\n\n\n\n

To further support practitioners, the QAR Office is formally adopting a “one-client policy” effective August 1, 2026, which will replace the existing two-client inspection requirement. Under this new policy, only one (1) audit file will be subject to inspection for each CPA practitioner or firm. Furthermore, firms will be given the discretion to choose their best-completed file for review to expedite the timeline.<\/p>\n\n\n\n

This adjustment is intended to support the developmental phase of the QAR program by:<\/p>\n\n\n\n

\u2022 Easing Compliance: Making the inspection process more manageable for small practitioners, particularly those in Categories E and F scheduled for inspection in 2026 and 2027.<\/p>\n\n\n\n

\u2022 Addressing Backlogs: Allowing the QAR office to process a greater number of firms efficiently by effectively doubling our inspection speed.<\/p>\n\n\n\n

\u2022 Reducing Anxiety: Shifting the perception of the QAR process from a purely regulatory burden to a supportive, capacity-building mechanism.<\/p>\n\n\n\n

This decision is backed by an empirical study of inspection statistics, which revealed no significant difference in ratings between a volunteered first file and an office-selected second file, indicating that practitioners consistently apply identical audit policies across their client base.<\/p>\n\n\n\n

We are continuously reviewing the QAR program to enhance its administration and better serve our practitioners.<\/p>\n\n\n\n

sgd.<\/p>\n\n\n\n

Chester Owen B. Diokno<\/p>\n\n\n\n

OIC- Chief Inspector, QAR Office<\/p>\n\n\n\n

Noted:<\/p>\n\n\n\n

sgd.<\/p>\n\n\n\n

Mark Benedict Guia<\/p>\n\n\n\n

Chair, QAR Council<\/p>\n","protected":false},"excerpt":{"rendered":"

TO: All CPAs in Public Practice FROM: Quality Assurance Review Office Quality Assurance Review (QAR) Council DATE: July 2, 2026 In our continuous effort to make the Quality Assurance Review (QAR) program more developmental, efficient, and responsive to the evolving needs of the accountancy profession, the QAR Council is pleased […]<\/p>\n","protected":false},"author":1,"featured_media":1249,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1],"tags":[],"class_list":["post-1247","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-news"],"_links":{"self":[{"href":"https:\/\/qaroffice.com.ph\/index.php\/wp-json\/wp\/v2\/posts\/1247","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/qaroffice.com.ph\/index.php\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/qaroffice.com.ph\/index.php\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/qaroffice.com.ph\/index.php\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/qaroffice.com.ph\/index.php\/wp-json\/wp\/v2\/comments?post=1247"}],"version-history":[{"count":3,"href":"https:\/\/qaroffice.com.ph\/index.php\/wp-json\/wp\/v2\/posts\/1247\/revisions"}],"predecessor-version":[{"id":1251,"href":"https:\/\/qaroffice.com.ph\/index.php\/wp-json\/wp\/v2\/posts\/1247\/revisions\/1251"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/qaroffice.com.ph\/index.php\/wp-json\/wp\/v2\/media\/1249"}],"wp:attachment":[{"href":"https:\/\/qaroffice.com.ph\/index.php\/wp-json\/wp\/v2\/media?parent=1247"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/qaroffice.com.ph\/index.php\/wp-json\/wp\/v2\/categories?post=1247"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/qaroffice.com.ph\/index.php\/wp-json\/wp\/v2\/tags?post=1247"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}