THE COOPERATIVE DEVELOPMENT AUTHORITY (CDA) as mandated by the Philippine Cooperative Code of 2008 (RA 9520) , requires all cooperative Specific to be audited by a Certified Public Accountant (CPA) duly accredited by the Board of Accountancy (PRC-BOA) and the CDA, hence the requirement to undertake accreditation training courses design by CDA in partnership with PICPA and PICPA Committee on Cooperative Development. Along this line, several training courses were required to be complied by CEA.