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The study examines the factors that shape police officers’ acceptance of the citizen oversight system (COS) in the Philippines, a program referred to as the People’s Law Enforcement Board (PLEB). Drawing from a sample of 1,046 police officers from the National Capital Region of the Philippines, we examine the correlates of police officers’ support for PLEB. Factors examined included audience legitimacy (perceived citizen support), management and supervisory support, and job challenges shaping officers’ perceptions of PLEB. Additionally, we examine the degree to which officers’ perceptions of the work subculture of solidarity, referred to as Pakikisama, which represents the Philippine police culture, play a role in shaping their support for acceptance of the PLEB. Except for job challenges, all the organizational context variables were positively and consistently related to officers’ support for civilian review. The one notable finding on these variables is the negative effect of job challenges on the officers’ support for civilian review where police officers become less supportive of COS as they face more challenges in their job. The other perplexing but informative findings in the study were the effects of police solidarity (Pakikisama) and officers’ support of civilian oversight. Findings and policy implications are discussed.