Office of the Auditor
General of the Union
www.oagmac.gov.mm

Certified Public Accountant(CPA) Registration

1. For first time registration as a Certified Public Accountant (CPA), the applicant must attach/submit the following documents-
(a) B.Com or B.Act Certificate from Institutes of Economics of Diploma in Accountancy (DA) Part II Passed Certificate (Original and Copy)
(b) CPA Part II Passed Certificate (Original and Copy)
(c) National Registration Card/Citizenship Card (Original and Copy)
(d) Registered Accountants Part II Passed Certificate (Original and Copy) and recommendation for full fledged apprentices (or) Registered Accountant Certificate (original and copy)
(e) Receipt of Registration Fees Kyats 500 paid and 2 Passport size photos (taken within 3 months) for Registered Certified Public Accountant Certificate in either Myanmar of English language
(f) Receipt of Registration Fees Kyats 1,000 paid and 4 Passport size photos (taken within 3 months) for Registered Certified Public Accountant Certificate in both Myanmar and English Language
2. Applicants must apply by themselves and application submitted by representatives of applicants is not allowed.
3. The applicant who meets the above requirements and has passed the professional ethical test shall be issued the Registered Certified Public Accountant (CPA) Certificate.
4. For extension of the tenure of the Registered Certified Public Accountant (CPA) Certificate, the following documents should be attached/ submitted.
(a) Receipt of Registration Fees Kyats 500 paid and 2 Passport size photos (taken within 3 months) for extension of the tenure of the Registered Certified Public Accountant Certificate in either Myanmar of English language
(b) Receipt of Registration Fees Kyats 1,000 paid and 4 Passport size photos (taken with 3 months) for extension of the tenure of the Registered Certified Public Accountant Certificate in both Myanmar and English Language
5. Moreover the Non- Practising CPA and Practising CPA must possess 90 hours and 120 hours respectively for the Continuing Professional Education within the continuous three years for the extension of the tenure of the Certificate as a CPA. He / She must try to meet the requirement of the prescribed CPE hour in the remaining years of continuous three year(s) if he/she did not meet the requirement of the prescribed yearly CPE hour for early year(s) of continuous three years. The continuous three year(s) means that the year(s) for CPE hour surplus of shortage adjustment and Continuing Professional Education have to be continuous. The minimum CPE hour requirement is 9 hours per calendar year for Non- Practising CPA and 12 hours per calendar year for Practising CPA.
6. The MAC shall permit the extension of the tenure of the Registered Certified Public Accountant Certificate for the next year when the applicant has met the CPE requirements.