Core Values


God Centeredness

We believe that everything comes from God and, therefore, our highest accountability is to Him.


We commit to serve the interest of the Filipino people and the country which shall have priority over all other considerations.


We pursue world-class audit services availing of state-of-the-art technology in conformity with international standards and best practices.


We discharge our mandate in adherence to moral and ethical principles and the highest degree of honesty, independence, objectivity and professionalism.


We believe in the continuous enhancement of the skills, competence and expertise of our personnel in the basic right of every member of the organization to self-development and well being.

Courtesy, Modesty and Humility

We uphold and practice courtesy, modesty and humility at all times, and acknowledge that we do not have a monopoly of technical expertise.

Reverence for Truth and the Rule of Law

We pledge to remain steadfast in our sworn duty to uphold COA's ideals out of reverence for truth and the rule of law.