The Quality Assurance Unit provides reasonable assurance that the partners and staff members of the Firm comply with the Philippine Standard on Quality Control (PSQC), Quality Control for Firms that Perform Audits and Reviews of Financial Statements, and Other Assurance and Related Services Engagements and Code of Ethics for Professional Accountants of the Philippines (Code of Ethics) as well as with other applicable regulatory and legal requirements.

QAU Alerts and Technical Consultations are the official publications of R.S. Bernaldo & Associates to keep the Firm’s professional staff informed of the issues affecting the practice. The information contained herein is of a general nature and is not intended to address the circumstances of any particular individual or entity. Although we endeavour to provide accurate and timely information, there can be no guarantee that such information is accurate as of the date it is received or that it will continue to be accurate in the future. No one should act on such information without appropriate professional advice after a thorough examination of the particular situation.

The Firm cannot be held liable for any losses suffered as a result of reliance upon information contained in these alerts and technical consultations.

The articles published in this website are the properties of R.S. Bernaldo & Associates. Reproduction of any material included in the alert should be subject to the approval of the Editorial Board.

Comments & suggestions are welcome.