Section 35. Coverage of Temporary/Special Permits. —

Special/temporary permit may be issued by the Board subject to the approval of the Commission and payment of the fees the latter, has prescribed and charged thereof to the following persons:

1. A foreign certified public accountant called for consultation or for a specific purpose which, in the judgment of the Board, is essential for the development of the country: Provided, That his/her practice shall be limited only for the particular work that he/she is being engaged: Provided, further, That there is no Filipino Certified Public Accountant qualified for such consultation or specific purposes;

2. A foreign certified public accountant engaged as professor, lecturer or critic in fields essential to accountancy education in the Philippines and his/her engagement is confined to teaching only; and

3. A foreign certified public accountant who is an internationally recognized expert or with specialization in any branch of accountancy and his/her service is essential for the advancement of accountancy in the Philippines.