WITH the pandemic slowing, we tend to look back on the lessons learned from our experiences. As a CPA in public practice, I can share my view on how it affected the audit and even the accounting profession.

Even before the pandemic, it was a government priority to streamline processes in order to effectively and efficiently deliver services to the public. In May 2018, as part of the 0+10 point socioeconomic agenda, Republic Act (RA) 11032 or the "Ease of Doing Business and Efficient Government Service Delivery Act" was signed into law.

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