Memorandum Circular No. 943




MALACAÑAN PALACE MANILA BY THE PRESIDENT OF THE PHILIPPINES [ Memorandum Circular No. 943, November 8, 1976 ] AUTHORIZING ATTENDANCE IN THE 30th ANNUAL CONVENTION OF THE PHILIPPINE INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS. The Philippine Institute of Certified Public Accountants (PICPA) will hold its 30th Annual Convention at the Philippine International Convention Center on November 18-20, 1976, on the theme: “The Accounting Profession: Developments in the ’70s. ” The program will include discussions on timely subjects by authoritative speakers from both the government and the private sectors. All heads of departments, chiefs of bureaus and offices, including their regional offices, as well as government-owned or controlled corporations and local governments, are hereby authorized to send two (2) government accountants to the convention on official time, with reasonable expenses for transportation, per diems, as well as convention fees, chargeable against the funds of their respective offices, in accordance with the provisions of Presidential Decree No. 344 dated November 26, 1973, as implemented-by COA General Circular No. 127 dated November 27, 1973, subject to the availability thereof and the usual accounting and auditing requirements, as an exception to Memorandum Circular No. 593 of this Office dated August 8, 1972. It is understood that participants residing or stationed within the Greater Manila Area shall be entitled to reasonable expenses for transportation and convention fees only.1aшphi1 The participants shall submit to their respective agency heads a report on their attendance in the convention within thirty (30) days after the termination thereof. (Sgd.) JUAN C. TUVERA Presidential Assistant Manila, November 8, 1976 The Lawphil Project - Arellano Law Foundation