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           Requirements governing an auditor of provident fund are as followed:

          (a) Provident fund of less than or equal to 100 members is required to have a Certified Public Accountant (CPA) to audit its account.

          (b) Provident fund of more than 100 members is required to have an auditor who also obtains an approval from the Office of the SEC.

    Click for list of auditors


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 Last update : April 3, 2006

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