SECURITIES AND EXCHANGE COMMISSION, PETITIONER , VS. 1ACCOUNTANTS PARTY-LIST, INC., REPRESENTED BY ITS PRESIDENT, CHRISTIAN JAY D. LIM, CHRISTIAN JAY D. LIM IN HIS CAPACITY AS CPA, FROILAN G. AMPIL, ALLAN M. BASARTE, VIRGILIO F. AGUNOD, AND JONAS P. MASCARIÑAS, RESPONDENTS .
- G.R. Number: G.R. No. 246027
- Promulgated: 2022-06-21
- Ponente: ROSARIO, J.
Keywords
Rule 45 Rules of Court, Republic Act No. 9298, Securities Regulation Code, Section 141 Corporation Code, Section 5 Securities Regulation Code, Section 68 Securities Regulation Code, Potestas delegata non delegare potest, Stare decisis, Statutory Construction, Accreditation of CPAs, Regulation of Accountancy Profession, Powers of SEC, Ultra Vires Act, Declaratory Relief, Preliminary Injunction, Temporary Restraining Order, External Auditors, Accreditation, Ultra Vires, Jurisdiction