An accountancy dean is facing administrative complaints before the Professional Regulation Commission-Professional Regulatory Board of Accountancy over the alleged unauthorized use of copyrighted CPA review materials and publication of a private online conversation.

In a verified complaint-affidavit, Real Excellence Online Philippines Inc. accused Hilario G. Tan of allegedly obtaining and using proprietary materials intended for the Certified Public Accountant licensure examination without authorization.

REO said it owns and commercially publishes original review content, including video lectures and written materials, which are provided to students through controlled-access platforms.

The review school alleged that Tan obtained access to materials he was not authorized to use and subsequently copied or redistributed them without permission.

REO asked the PRC-BOA to determine whether the alleged acts violated the Philippine Accountancy Act of 2004 and ethical standards governing CPAs, and whether administrative penalties should be imposed.

A separate complaint filed before the PRC-BOA involves the alleged publication of a private Messenger conversation.

According to the complaint, Tan allegedly obtained the conversation and posted its contents on his public Facebook account without consent.

The complainant asked the PRC-BOA to determine whether the alleged conduct warrants disciplinary action, including the possible suspension or revocation of Tan’s Certificate of Registration and Professional Identification Card as a CPA.

Tan is a CPA, accountancy educator and lecturer for the CPA licensure examination.

Apart from the PRC proceedings, REO has asked the university where Tan serves as dean to conduct a separate investigation.

In a formal request sent through Bartolome Salazar and Partners Law on 12 August, REO asked the university to independently determine whether the alleged conduct violated its institutional rules, policies or applicable professional standards.

The university has acknowledged the matter and indicated that it will undergo its internal process.

The allegations have not been established as fact and remain subject to investigation and determination by the PRC-BOA and the university.