REVENUE   MEMORANDUM   CIRCULAR   NO. 123  –  2023   issued   on   December   14,   2023
circularizes the “Code of Professional Responsibility and Accountability”, or the rules governing
“The Norms of Conduct and Ethical Standards in the Legal Profession,”  and “Supreme Court of
the Philippines EN BANC Resolution A.M. No. 22-09-01-SC dated April 11, 2023.