CDA's Extension of the Deadline for the Submission of FY 2025 Required Reports and COC Validity for CY 2025
Summary
The Cooperative Development Authority (CDA) issued Memorandum Circular (MC) No. 2026‑07, Series of 2026, granting an extension of the deadline for the submission of required reports covering Fiscal Year (FY) 2025 operations and an extension of the validity of Certificates of Compliance (COC) issued for Calendar Year (CY) 2025, pursuant to Executive Order No. 110, s. 2026 declaring a State of National Emergency.
Key Extensions
Submission of FY 2025 Required Reports
- Covered entities: All cooperatives registered with the CDA
- Extended deadline: 31 May 2026
- Penalty: Submission up to the extended deadline shall be without the imposition of penalty charges
Validity of Certificates of Compliance (COC)
- COCs originally expiring: 30 April 2026
- Extended validity: 31 May 2026
References
This Accounting Alert provides only a high‑level overview of the regulatory updates. For complete and authoritative guidance, readers are encouraged to review the full Circular issued by the Cooperative Development Authority below.
To explore additional Circulars referenced in this alert or to access related regulatory issuances, you may also visit cda.gov.ph for more comprehensive guidance.
