- Philippines
- Quezon
- Categories
- Audit and Accounting
- Commission on Audit
Commission on Audit
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63 2 952 5700
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The Commission on Audit (COA) is the Philippines' Supreme Audit Institution. The Philippine Constitution declares its independence as a constitutional office, grants it powers to audit all accounts pertaining to all government revenues and expenditures/uses of government resources and to prescribe accounting and auditing rules, gives it exclusive authority to define the scope and techniques for its audits, and prohibits the legislation of any law which would limit its audit coverage.
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