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Can accountancy be considered a profession? Explain your answer. When is a CPA considered to be in: o Public practice? o Commerce and industry? o Education or the academe? o Government? How is the Accountancy profession being regulated? Describe the major objectives of the following organizations: o Professional Regulation Commission o Professional Regulatory Board of Accountancy o Securities and Exchange Commission o Commission on Audit o Bangko Sentral ng Pilipinas o Bureau of Internal Revenue o Insurance Commission