Eliminate Discrimination on Hiring and Promoting Auditors!

I have a friend who is interested in applying in the Commission on Audit (COA) and asked me for the procedures and requirements of hiring inside the Commission.  Without a second thought, I immediately gave him the instructions and some orientations on the job because I felt excited because someone is interested in applying to my current job and that he was inspired on what I do. He did exactly what I told him and submitted all the necessary documents such as his resume, diploma, transcript of records and his Professional Regulation Commission (PRC) ID proving that he is a Certified Public Accountant (CPA). After two months, I inquired him on the status of his application, and he said that the HR has not yet made a call. I bothered to check on the HR and asked them on the application of my friend and the HR officer told me that it was still pending because he was not a priority because of the recent memo released establishing the standards of hiring auditors for COA. I browsed the COA website and the following guidelines struck me.

Resolution no. 2014-001 dated January 22, 2014 states:

The selection of applicants from the General Pool for pre-employment screening and referral to sectors/offices/regional services shall be in the following order of priority:

a. Certified Public Accountants (CPAs)

•     CPAs with board rating of 81% with at least one year experience and four hours   relevant training shall be considered for State Auditor I;
•      CPAs with board rating below 81% with or without experience and/or relevant training shall be considered for State Auditing Examiner II.

I was surprised that the Commission has transcended its hiring qualifications for auditors and that it is not sufficient that a candidate be a CPA and in addition board ratings will also matter as opposed from previous provisions in which even non-CPAS are allowed to assume auditor positions as long as they acquire civil service eligibility. I also observed that actual procedures go beyond the qualifications and most of the newly hired state auditors have honors associated with their CPA titles. I admired the Commission because it has been able to hire such intelligent individuals and it has been able lift its competency hiring standards above par.  Another recent memorandum that caught my attention was guidelines on the promotion of auditors in preference of promoting only CPAs to audit team leader positions as supported by:  

Memorandum dated February 19, 2014 states that:

Because of the provision of the Accountancy Law that only CPAs may sign  Audit
Certificates, auditor positions are being reserved for CPAs.

However,  as  an exception to the general policy of giving preference to  CPAs  for
promotion to auditor positions, existing Auditors who are non-CPAs may be  promoted  to
staff audit positions in the Offices  of  the Directors/Assistant  Commissioners  and  other
offices where they are not required to sign audit certificates. Such non-CPA auditors may
not be reassigned to operating sector/regional audit teams/units.

This memorandum is in my favor and my fellow CPAs in the Commission but it is also another discriminating and demeaning act for the non-CPAs who are really performing auditors.

The trend of competition inside the Commission in terms of qualifications and educational attainment is ascending. Most of my batchmates are pursuing law because it is a necessity to be knowledgeable on its provisions at government office because of our delicate position of auditing government funds and we are mostly engaged in legal concerns. Thus most of the Directors and Commissioners in COA are CPA-Lawyers. Many auditors are also taking their graduate studies like me or another undergraduate degrees such as in the areas of Information Technology and Engineering. Some are upgrading their titles by becoming Certified Fraud Examiners, and other certifications. COA is supportive on such scholastic endeavors.

Being a CPA, topnotcher, high board rating and an honor graduate do not automatically describe competence and dedication to work. A lot of non-CPAs and normal board passers advance to their careers through hard work and become successful in life. In fact, those titles are additional requirements and not prerequisites and one’s ability could be actually proven on the job itself - the reason for companies to provide for probationary status until one becomes qualified for regularization. Absence of those titles are not limitations, but only an indication of the need to strive more to break the tradition of competence attached to CPAs and high board ratings.