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CDA Memorandum Circular

The Authority clarifies that the 5 consecutive year limit in the audit of a particular cooperative shall apply to the accredited cooperative external auditor. Please refer to the CDA website link for the details.   http://cda.gov.ph/index.php/78-resources/issuances/memorandum-circulars-mcs/411-mc-2014-02-clarificatory-issuance-on-the-five-5-consecutive-year-limit-rule-in-the-engagement-of-cooperative-external-auditor

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