Commission on Audit

• Article 9 (D). Section 1. Commission on Audit
• Composed of a Chairman and (2) commissioners to cope with the expanding audit responsibility which embraces every agency of the government and encompasses every government activity.
• Qualification of members of Commission on Audit - Natural-born citizen of the Philippines, At least (35) years of age at the time of their appointment, MUST be Certified Public Accountant with not less than (10) years of auditing experience or members of the Philippine Bar practicing for at least (10) years, Must NOT have been a candidate for any elective position in the elections preceding their appointment.
• The Chairman and the Commissioners on Commission on Audit are appointed by the President with the consent of the Commission on Appointments for a term of (7) years without reappointment.
• The Commission on Audit is responsible for auditing and settling government accounts, managing all financial records as the central accounting office, and submitting annual financial reports to Congress and the President to ensure transparency and proper use of public funds.