菲律宾共和国现行宪法第九章中规定国家必须设立三个委员会,一个是文职委员会,一个是选举委员会,第三个便是审计委员会。审计委员会设主席一人和委员两人。主席和委员应为菲律宾本国公民,任命时至少年满三十五岁,并应有十年以上审计经验的国家注册会计师或从事法律工作十年以上的菲律宾律师协会会员。审计委员会的全体成员在任何时候都不能来自同一行业。 Chapter IX of the current constitution of the Republic of Philippines stipulates that the state must establish three committees, one of which is a civilian committee, one is the election commission and the third is the audit committee. The audit committee has one chairman and two commissioners. The chairman and members should be nationals of the Philippines, at least 35 years of age at the time of appointment, and should have more than 10 years of audit experience in the national certified public accountant or lawyer for over ten years in the Philippine Bar Association. All members of the audit committee can not come from the same industry at any time.