IN a face-to-face workshop that I recently attended, I had a chance to ask my mentors in the public practice this question: What separates us from the non-CPAs who have been granted accreditation by the Bureau of Internal Revenue (BIR) to perform the roles of tax practitioners or agents?

I subsequently revisited BIR Revenue Regulation 11-2006 (https://www.bir.gov.ph/images/bir_files/old_files/pdf/30669rr%20no.%2011-2006.pdf) to be able to understand the essential elements of what makes a legit tax practice in the Philippines.