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The implementation of the training program for Cooperative External Auditors is based on the following articles, rules and regulations stipulated in the Republic Act No. 9520 and relevant issuances of the Cooperative Development Authority. Article 80 of RA 9520 states that Cooperatives registered under this Code shall be subject to an annual financial, performance and social audit.
Article 81 of RA 9520 states that the auditor shall submit to the board of directors and to the audit committee the financial audit report which shall be in accordance with the generally accepted auditing standards for cooperatives as jointly promulgated by the Philippine Institute of Certified Public Accountants (PICPA) and the Authority.cra
