What the BIR Checks During CAS Evaluation (and How Firms Can Apply CAS for Their Clients)

Learn what the BIR checks when approving CAS applications for clients and how accounting firms can submit and manage the process on their behalf.

The Hidden Stress of CAS Evaluation

If your firm manages Computerized Accounting System (CAS) applications for clients, you can submit the application and oversee the whole evaluation process for them. Registering a client’s CAS involves more than just submitting forms. It means showing compliance and making sure the system meets all BIR requirements.

As the authorized representative, your firm takes care of the paperwork, schedules, and system demonstrations. This makes the process easier for your client.

What the BIR Actually Looks For

When evaluating, the BIR reviews CAS applications in three main areas:

1. System Integrity

• Records all user actions in an uneditable log.
• Ensures only authorized staff can make system changes.
• Maintains automatic backups and keeps records for at least 5 years.

2. Transaction Accuracy

• Sequential numbering with no deletions; reprints labeled as “Copy of this Invoice.”
• VAT is automatically calculated and non-editable.
• Correct labeling for claimable and internal entries.

3. Reporting Consistency

• Printed outputs must match submitted samples.
• Journals, ledgers, financial statements, and VAT schedules must be complete and accurate.
• The BIR needs to see that the system works as described for your client. Your firm is responsible for showing this during the evaluation.

How Juan Accounting Helps You Pass CAS Evaluation for your Client Effortlessly

CAS evaluation doesn’t have to be stressful for your firm or your clients. By understanding what the BIR looks for and preparing systems proactively, your firm can take full ownership of the process: submitting applications, managing demos, and securing approvals efficiently.

With Juan Accounting, your firm can make CAS applications effortless:

• Cut manual compliance prep time by up to 70% for clients
• Maintain accurate, tamper-proof client transaction records
• Manage the entire CAS application and approval process, so your firm can focus on client service and growing your business

Whether it’s audit trails, locked VAT computation, or demo-ready BIR reports, Juan Accounting equips your firm with the tools you need to pass evaluations with confidence. 

Talk to us today, and let’s simplify your compliance process.

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Sources:

• Revenue Memorandum Order No. 9-2021
• Revenue Memorandum Order No. 7-2024