Businesses and taxpayers should be represented by BIR Accredited Tax Practitioners in the Philippines during tax audit and other dealings with the BIR. Their financial statements should also be certified by a BIR accredited Certified Public Accountant (CPA) or accounting firm if they are required. To check if you are getting services from a BIR Accredited Tax Practitioner or CPA, you can see this List of BIR Accredited Tax Practitioners in the Philippines as of January 2, 2013.

ftp://ftp.bir.gov.ph/webadmin1/pdf/list_of_approved_accreditation.pdf