(Regions Where CPA Associations are Required to Be Established)
CPAs shall organize provincial and municipal CPA associations. The provincial and municipal CPA associations shall organize the NFCPAA where the seat of the central government is located.
Provincial and municipal CPA associations shall be established where the seats of the provincial and municipal governments are located. However, this limitation does not apply if a provincial or municipal competent authority for civic organizations approves the establishment of such an association in another locality.

(Provincial and Municipal CPA Associations)
A provincial or municipal CPA association shall be founded by nine or more CPAs who are in business within the administrative district of the province or municipality. If there are fewer than nine CPAs in a province or municipality, the CPAs there shall either join the association in a neighboring province or municipality, or establish an association jointly with the CPAs in a neighboring province or municipality.

(National Federation of CPA Associations [NFCPAA])
The NFCPAA shall be initiated and organized by the provincial and municipal CPA associations.
The provincial and municipal CPA associations shall join as members of the NFCPAA.

(Competent Authority for CPA Associations)
The competent authority for civic organizations shall serve as the competent authority for CPA associations. However, the entities forming the membership thereof shall operate under the direction and supervision of the competent authority for CPAs as set out in Article 3.

(Convening of CPA Association General Assemblies and NFCPAA General Congress)
The provincial and municipal CPA associations shall each convene a general assembly once per year, and may as necessary convene extraordinary assemblies. An extraordinary assembly shall be convened upon the request of one-fifth or more of the members, or when the board of supervisors issues a letter of convocation.
The NFCPAA shall convene a general congress once every two years, and may as necessary convene extraordinary general congresses.

(Required Content of CPA Association Articles of Association)
The articles of association of a provincial or municipal CPA association shall expressly set forth the following items:
1. Its name, district, and location.
2. The number of directors and supervisors, their powers and terms of office, and the manner of their election and dismissal.
3. Rules of procedure for general assemblies and meetings of the board of directors and board of supervisors.
4. Matters relating to joining or leaving membership.
5. Membership fees.
6. Rules on suspension of membership rights when a member violates the association's articles of association or other rules adopted by the association.
7. Other necessary matters regarding the handling of association affairs.

(Preparatory Procedures for Convening of General Assembly)
A provincial or municipal CPA association shall convene a meeting of its board of directors and its board of supervisors 10 days before the convening of a general assembly. Five days before the assembly, it shall send a letter inviting the provincial or municipal competent authority for civic organizations and competent authority for CPAs to dispatch an observer(s) to attend the assembly and provide direction or oversight of elections.

(Information CPA Association is Required to File with Competent Authorities)
A provincial or municipal CPA association shall file the following information with the provincial or municipal competent authority for civic organizations and competent authority for CPAs:
1. Articles of association of the CPA association.
2. A membership register, and matters relating to joining or withdrawing from membership.
3. The number of persons elected as directors and supervisors, and their names.
4. The times and locations of meetings of the general assembly or board of directors and board of supervisors, and minutes of the meetings.
5. Motions and resolutions.
The filings of the preceding paragraph shall be forwarded by the provincial or municipal competent authority for civic organizations to the central competent authority for civic organizations for review and recordation.

(Sanctions for Violation of Laws or Regulations or Articles of Association by CPA Association)
If a provincial or municipal CPA association violates a law or regulation or the articles of association of the CPA association, the provincial or municipal competent authority for civic organizations may impose any one of the following sanctions:
1. A warning.
2. Nullification of its resolution(s).
3. Arrangement.
When the provincial or a municipal CPA association undergoes arrangement, it may be dissolved and reorganized.
The sanctions set out in paragraph 1, subparagraphs 1 and 2 may also be imposed by the competent authority for CPAs.

(Establishment of CPA Professional Liability Assessment Committee)
The NFCPAA shall establish a CPA professional liability assessment committee to provide assessments of CPA professional liability upon request.
Rules governing the organizational structure and functions of the CPA professional liability assessment committee referred to in the preceding paragraph, and its performance of assessments, shall be prescribed by the NFCPAA in provisions that form part of its articles of association.

(Articles of Association Shall Set Out Organizational Structure and Procedures)
The NFCPAA shall set out provisions in its articles of association governing the organizational structure and procedures of functional committees for practice reviews, professional ethics, discipline, public policy, international affairs, professional education, and member dispute mediation.
The provisions of Articles 55 to 58 apply mutatis mutandis to the NFCPAA.