Why CPAs should scroll socmed with care
- Emmanuel Dumayas
- Sep 24
- 3 min read
THE other day, I nearly posted a rant about the flood control fiasco. But then the voice of Professional Ethics whispered: “Delete.” And I did.
In our hyper-connected world, one careless post can snowball into an ethical and legal avalanche.
Social media is a double-edged sword. On one side, it’s a platform to share insights and build networks. On the other, it’s a minefield where one wrong click could cost the license of a CPA.
But reading the news on the flood control scandal, among other shenanigans, it’s tempting to vent. However, posting something like, “Congressman X is cooking the books” may lead to a courtroom drama.
My work’s compass is the Code of Ethics for Professional Accountants in the Philippines. Its five pillars — Integrity (Sec. 111), Objectivity (Sec. 112), Professional Competence and Due Care (Sec. 113), Confidentiality (Sec. 114), and Professional Behavior (Sec. 115) — apply whether in an audit room or on Facebook.
Section 114.1(a) is blunt: Confidentiality holds “even in a social environment.”
A “vent post” about a messy audit file breaches confidentiality. Section 115.1(c) warns us to avoid any act that discredits the profession. A TikTok parody of “corrupt CPAs”? Funny to some, but undignified for all.
The Accountancy Act (RA 9298) backs this up. Under Sec. 24, the Board of Accountancy may suspend or revoke a CPA’s certificate for unprofessional conduct. Sec. 26 forbids anyone from using the CPA title without a license, and Sec. 36 imposes fines and even imprisonment for violations.
Imagine losing the right to use “CPA” due to a meme or a fake LinkedIn credential.
Laws of the land
Then there are the laws of the land. The Revised Penal Code (Arts. 353-355) defines libel, and RA 10175 (Cybercrime Prevention Act) created the crime of cyber libel (Sec. 4(c)(4)), punished more severely than its offline counterpart.
One angry tweet calling a client a “tax cheat” isn’t just unprofessional; it can be punishable by up to eight years in prison.
The Civil Code (Arts. 19-21, 26, 33) also allows civil actions for damages when posts violate rights, dignity, or good customs. “Freedom of speech” is no defense when your words humiliate or defame.
The Data Privacy Act (RA 10173) is another landmine. Sec. 25 penalizes unauthorized processing of personal data; Sec. 26 punishes unauthorized or negligent disclosure, with up to six years imprisonment and multimillion peso fines.
A casual “Proud to file Juan Dela Cruz’s P2M refund!” post is already a disclosure. Privacy settings won’t save you from liability.
Even advertising is regulated. The Code’s rules allow informative posts — like listing services or sharing tax updates — but forbid exaggerated claims, disparaging competitors, or naming clients without consent.
BOA resolutions reinforce this: no “self-laudatory statements” and no fee wars. Posting “We’re better than Firm X” or “#1 CPA in Manila” is a ticket to an ethics case.
Think of these scenarios. Karen, a CPA, posts a LinkedIn selfie announcing she audits a celebrity client. Without consent, she’s breached confidentiality and advertising rules.
Maria vents about a difficult client on her “private” Facebook — soon she’s facing a cyber libel case and a civil suit under Article 33.
Pedro tweets angrily about corrupt officials in a flood control project. His outrage is valid, but naming or hinting at specific people could mean subpoenas. In each case, one click undid years of professional credibility.
So, how do we survive the scroll? Think like an auditor: Perform a risk assessment before posting. Ask: Am I betraying confidentiality? Am I being honest and objective? Could this discredit the profession? Could this expose me to RA 10173, RA 10175, or the Civil Code?
If the answer is “maybe,” don’t post. Silence, after all, is rarely sanctionable.
But this doesn’t mean CPAs should be silent online. On the contrary, we should use social media to educate and promote good governance — responsibly.
Sharing accurate tax deadlines, writing explainers on BIR forms, or correcting misinformation aligns with our duty of competence and public service.
Just remember to fact-check, avoid giving case-specific advice publicly, and never disclose client details. A light touch of humor — like memes about busy season — keeps us relatable without crossing ethical lines.
At the end of the day, social media is just another arena where our values are tested. In an era where screenshots are forever, we must scroll with the same care we audit: skeptical, thorough, ethical.
As CPAs, trust is our currency. Let’s not devalue it with a thoughtless post.
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Lawyer Emmanuel C. Dumayas, CPA, CrFA is the Managing Partner of Paguio, Dumayas & Associates, CPAs (PrimeGlobal Philippines) and the currently director for chapters and membership of the Association of CPAs in Public Practice (ACPAPP).
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