Which organization has the primary duty to enforce the provisions of RA 9298?

The correct answer highlights the specific roles and responsibilities designated by RA 9298, which is the law governing the practice of accountancy in the Philippines. This law mandates the Professional Regulation Commission (PRC) to oversee the licensure and regulation of various professions, including accountancy, ensuring that individuals practicing in this field meet the required standards.

The Board of Accountancy operates under the PRC and is tasked specifically with crafting and enforcing the rules and regulations that pertain to the practice of accountancy, including the regulation of accountancy education, the licensure examination, and the continued professional development of accountants. Their collaboration is essential to uphold the standards set forth in the law.

The other options reference organizations that do not primarily focus on the enforcement of RA 9298. For example, while the Department of Trade and Industry and the Bureau of Internal Revenue have their respective roles in the broader economic and tax landscape, they do not hold the primary duty for the regulation of the accounting profession as defined in RA 9298. Local accounting associations may support the profession and provide a platform for networking and professional development, but they lack the authoritative regulatory power outlined in the law.

Thus, the combination of the Professional Regulation Commission and the Board of Accountancy is