REVENUE MEMORANDUM CIRCULAR NO. 44-2014 issued on May 23, 2014 declares BIR Form No. 2332 (Certificate of Accreditation) as an accountable form.

           BIR Form No. 2332 shall be accomplished in three (3) copies and shall be distributed as follows:

                                             Original – Accredited Printer’s Copy

                                          Duplicate – National/Regional Accreditation Board’s Copy

                                           Triplicate – Issuing District Office’s Copy

         The requisition and distribution of Accountable BIR Form No. 2332 shall be the responsibility of Assistant Commissioner – Large Taxpayer Service for Large Taxpayer District Office/Large Taxpayer Offices and Regional Director for Revenue District Offices.