
MANILA, Philippines — The dean of the accountancy program of the Philippine School of Business Administration–Quezon City is facing multiple administrative complaints before the Professional Regulation Commission–Professional Regulatory Board of Accountancy (PRC-BOA) over alleged misuse of copyrighted CPA review materials and publication of a private chat.
In a verified complaint-affidavit, Real Excellence Online Philippines Inc. (REO) accused Hilario G. Tan of unauthorized acquisition and use of REO’s proprietary CPA licensure examination review materials.
REO said it owns and commercially publishes original review content, including video lectures and written materials, which are made available to students through controlled-access review platforms.
The complaint alleged that Tan obtained access to materials that were not authorized for his use and subsequently copied or redistributed them without REO’s permission.
REO asked the PRC-BOA to determine whether Tan’s alleged acts constitute violations of the Philippine Accountancy Act of 2004 and the ethical standards governing CPAs, and to impose the appropriate administrative penalty.



