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Published: 24 March 2019

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2024-2025, RUBY G. MANANGU
2023-2024, ATTY. ALEXANDER B. JULIANO
2022-2023, ELIZABETH T. EALA
2021-2022, ATTY. MA. THERESA S. VILLAFUERTE
2019-2021, ATTY. FIDELA M. TAN
2018-2019 YOLANDA L. ESPINAS
2017-2018, SHEILA U. VILLA
2016-2017, RUTH E. AMBION
2015-2016, WILFREDO A. AGITO
2014-2015, GLENDA G. MARTINEZ
2013-2014, LITO Q. MARTIN
2012-2013, MARGIE V. OFICIAL
2011-2012, LOURDES M. CASTILLO
2010-2011, TESSIE M. GONZALES
2009-2010, AMANTE A. LIBERATO
2008-2009, EMMA LINDA B. FARIA
2007-2008, JAIME P. NARANJO
2006 - 2007,  DELIA L. BERNARDO
2004-2005, JUANITO G. ESPINO, JR.
2003, LILIA A. BORJAL-DELA PEÑA
2002, ANTONIO F. MONTEMAYOR
2001, TITO S. NABUA
2000, NESTOR B. PEREZ
1999, GERARDO R. FLORENDO
1998, ANTONIO T. HERNANDEZ
1997, DELIA S. SARMIENTO
1996, LIWAYWAY F. GENER1
1995, MELCHOR S. RAMOS
1993-1994, ELVIRA P. ATANACIO
1992, EMMA M. ESPINA
1990-1991, JULIUS L. CAMPO
1989-1990, ILUMINADA L.E. CABIGAS
1988-1989, UMIRAL P. MATIC
1985-1987, FORTUNATO P. AGUAS
1984-1985, LUIS C. LIWANAG, II
1982-1983, HERMOGENES P. POBRE
1981-1982, SIXTO T. DE GUZMAN
1979-1980, EDUARDO C. GOPEZ
1978-1979, JOSE C. CRISOSTOMO
1978, MANUEL M. SANTOS, JR.
1977-1978, JUSTO M. ORTIZ
1976-1977, LEONARDO L. CABAÑERO

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ARTICLE I. CHAPTERS AND THEIR ESTABLISHMENT

SECTION 1. DECLARATION OF POLICY

It is the guiding policy of the Government Association of Certified Public Accountants, Inc. (GACPA) to foster deeper appreciation of its objectives among its members. The Association believes that a more enlightened membership breeds broader and active participation among them in the pursuit of these objectives. Thus, the Association recognizes the enviable importance of chapters.
The recognition of the vital role of Chapters, The National Officers, Members of the Board of Directors and the whole membership shall support the establishment and strengthening of chapters throughout the country.

SECTION 2. REQUIREMENTS AND PROCEDURES IN ORGANIZING A CHAPTER

a. Minimum Number and Qualifications of Organizers

There shall at least be twenty (20) organizers for the establishment of a chapter. Each organizer shall be a Certified Public Accountant (CPA) who is a GACPA member in good standing, or who is qualified as such pursuant to Sec. 1 of Art. II of the By-Laws of GACPA, as amended. Organizers who are non members shall become members after complying with the requirements for regular membership provides in Sec. 2 of Art. III of the By-Laws. They may submit their application for membership together with the application for establishment of a chapter.

b. Submission of Application and Documentary Requirements

A formal letter of application for the establishment of a chapter, signed by at least twenty organizers, shall be submitted to the Board of Directors through the Committee on Chapters. The following shall be included/ enclosed in the letters:

1. Official representatives of the organizers who shall negotiate with the Board of Directors;
2. List of the prospective members with their respective home and business address, occupation, business affiliation and CPA certificate numbers;
3. List of the proposed interim members of the Chapter Council and other Chapter Officers, as enumerated in Sec. C of Art. III hereof.

c. Application Fee

A minimum amount of Two Thousand Pesos (P2,000.00) shall be collected as application fee which shall be sent together with the duly accomplished application form. The amount shall be either in check or money order payable to GACPA. In case of final disapproval of the application, the application fee shall be refunded to the organizers after deducting incidental and administrative expenses incurred in the processing of the application.

SECTION 3. CRITERIA

The following criteria shall be used in evaluating all applications for Chapters:

1. Territory
   There shall only be one (1) chapter for each Province and for each City. However, one chapter may be established for each Municipality composing Metro Manila.
   
   
2. Minimum Number of Organizers
   There must be at least (20) organizers who are CPAs of good standing. An organizer is considered to be in good standing if he is not convicted in any criminal or administrative case involving moral turpitude, unethical behavior, or when no dues or fees are long outstanding against him from the GACPA, the Professional Regulations Commission (PRC) and from the Philippine Institute of Certified Public Accountants (PICPA), or when he has not violated any of the conditions required for continuous membership with the GACPA as enumerated in the By- Laws.
   
   
3. Financial Capacity
   The proposed Chapter should have the capacity to shoulder its operational expenses.
   
   
4. Revision and Formulation of Additional Criteria
   The Board of Directors or the Committee on Chapters in consultation with the former may formulate revision or additional standards/criteria for the establishment of Chapters.

SECTION 4. RESPONSIBILITIES OF THE COMMITTEE ON CHAPTERS

1. Acknowledgement
   Acknowledge all applications for the establishment of Chapter.
   
   
2. Evaluation
   Evaluate the application based on the criteria enumerated in Section 3 of this Article.
   
   
3. Recommendation
   Prepare its own recommendations and submit the same to the Board of Directors for proper action.

SECTION 5. RES PONSIBILITIES OF THE BOARD OF DIRECTORS

1. Action
   Act on all applications for the establishment of chapters within (10) days after receipt thereof.
   
   
2. Notice
   Send notice of any action or additional requirements on each application to the official representative of the organizers through the Committee on Chapters.

SECTION 6. RESPONSIBILITIES OF THE INTERIM CHAPTER OFFICERS

1. Assumption of Office
   Authomatically assume office and exercise their respective duties and responsibilities until the regular officers are elected and qualified in an election held for the purpose.
   
   
2. Election of Regular Officers
   Hold an election for the regular and Chapter Council members within thirty (30) days after receipt of notice of approval and submit a report of the results thereof as required in Sec. 2.b of Art. III hereof.
   
   
3. Accounting and Turnover of Funds and Property
   Render an accounting of all chapter funds and property used their incumbency and turn over all records and documents to their successors within five (5) days after the election.