Accredited Auditing Firm As of Feb 2011 (W. Address)

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Republic of the Philippines SECURITIES AND EXCHANGE COMMISSION SEC Building, EDSA, Greenhills, Mandaluyong City, Metro Manila

ADDRESS & CONTACT NUMBER OF SEC ACCREDITED EXTERNAL AUDITORS No. 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 0001-FR-2 0002-FR-2 0003-FR-1 0004-FR-2 0005-FR-2 0007-FR-2 0008-FR-2 0009-FR-2 0010-FR-2 0011-F 0012-FR-2 0015-F 0024-FR-2 0027-FR-2 0029-F 0030-F 0034-FR-1 0035-F 0036-FR-1 0037-FR-1 0038-F Name F Manabat, Delgado, Amper & Co. F Punongbayan & Araullo F Constantino Guadalquiver & Co. F Manabat Sanagustin & Co., CPAs F Uy Singson Abella & Co. F Alba Romeo & Co. F Ramon F. Garcia & Co. F Isla Lipana & Co. F Virgilio R. Santos & Co. F Guzman, Bocaling & Co. F SyCip, Gorres, Velayo & Co. F A.S. Arellano & Co F Valdes, Abad & Associates F Balicas Lamboso & Co. F Olao, Malbas, Duterte & Co., CPAs F Rodriguez, Torres & Company F Chua, Chua & Co. F E.L. Punsalan and Associates F Augusto C. De Leon & Co. F Mariano, Chunpeng and Associates F A.R. Sayson & Associates Type of Accreditation Group A Group A Group A Group A Group A Group A Group A Group A Group A Group A Group A Group A Group A Group C Group B Group B Group C Group B Group C Group B Group B Group C Date Accredited 28-Jan-10 02-Feb-09 20-Aug-08 20-Jan-09 28-Apr-09 26-Mar-09 08-Oct-09 10-Sep-09 17-Sep-09 05-May-04 04-Feb-10 18-Sep-03 04-Aug-10 01-Oct-10 10-Nov-04 25-Nov-04 16-Jul-07 24-Feb-05 6-Nov-08 17-Mar-08 17-Mar-05 22-Mar-05 Expiry Date 27-Jan-13 02-Feb-12 20-Aug-11 20-Jan-12 27-Apr-12 25-Mar-12 Address TELEPHONE NUMBER FAX NUMBER 810-5047 886-5506 886-5507 728-1014 894-1985 816-6595 634-7564 844-2045 to 46 AREA Makati City Makati City Makati City Makati City Pasig City Makati City Makati City Makati City 373-0629 894-4793 819-0872 818-1377 Quezon City Makati City Makati City Makati City 819-1468 Makati City Bacolod City Davao City Pampanga City of Manila 750-7813 817-2538 Makati City Makati City Caloocan City Legaspi City Abra As of February 28, 2011

5th Flr., Salamin Building, 197 Salcedo St., Legaspi 812-0535 Village, Makati City 20th Flr., Tower 1, The Enterprise Center, 677 Ayala 886-5511 Avenue, Makati City 15th Flr., Citibank Tower, 8741 Paseo de Roxas, 848-1051 Makati City The KPMG Center, 9th Floor, 6787 Ayala Avenue, 885-7000 Makati City 893-8507 Phil. Stock Exchange Center, 26/F Suite 2603 BCD West Tower, Exchange Rd., Ortigas Center, Pasig 687-6151 to 56 City

7/F Multinational Bancorporation Centre, 6805 Ayala 844-2016 Ave., Makati City Suite 410, Manila Bank Bldg., Ayala Avenue, Makati 810-1028 07-Oct-12 City 812-3339 29/F Philamlife Bldg., 8767 Paseo de Roxas, Makati 845-2728 09-Sep-12 City Suite 412 Pasda Mansions, 77 Panay Ave. corner 373-0610 16-Sep-12 Timog, Quezon City Suite 2109 Cityland 10 Tower 1, 6815 Ayala Ave., 892-3147 05-May-07 Makati City 894-5783 03-Feb-13 17-Sep-06 03-Aug-13 30-Sep-13 10-Nov-07 25-Nov-07 15-Jul-10 24-Feb-08 06-Nov-11 17-Mar-11 17-Mar-08 22-Mar-08 6760 Ayala Avenue, Makati City 891-0307

Dannara Cond., Unit 209 cor. Metropolitan Ave., Mol 897-5767 St., Makati City CJV Bldg., 108 Aguirre St., Legaspi Village, Makati 892-59-31 to 35 City 2nd Flr. Door No. 21, JTL Building, B.S. Aquino (034) 435-2985 Drive, Bacolod City Tan Building, Rizal St., Tagum City Rm. 206 DSF Bldg., Gen. Hizon Ave., San Fernando Pampanga 4B, 522 Juan Luna St., Binondo, Manila 243-1597 to 96 G-104 Medical Plaza Makati, Amorsolo corner Dela 817-9457 Rosa St., Legaspi Village, Makati City 812-1016 Unit 1709 Herrera Tower, V.A. Rufino corner Valero 753-3783 Sts., Salcedo Village, Makati City 143 Maria Clara St. Between 6th & 7th Avenue, 323-9201 Grace Park, Caloocan City 363-9939 Suite 311 PVLB Building, Pearanda St., Legaspi (052) 480-9155 City Lipcann, Bangued, Abra (074) 752-8655

0039-F- SoleFPractitioner Luna & Co. Albert V. SP


F - Auditing Firm

No. 23 24 25 26 27 28 29 30 31 32 33 34 35 36 37 38 39 40 41 42 43 44 45 46 47 0040-F 0041-FR-1 0042-F 0043-FR-1 0044-FR-1 0045-FR-2 0047-FR-1 0050-F 0053-F 0056-FR-1 0057-FR-1 0058-A 0060-FR-1 0063-FR-1 0064-FR-1 0067-FR-1 0068-F 0069-F 0072-F 0074-FR-1 0075-FR-1 0078-F 0079-FR-1 0080-FR-1 0081-F

Name F Velandria, Dimagiba & Co. F Philip B. Santos & Co. F Enrique S. Valerio & Associates F Dimaculangan, Dimaculangan & Co. F Jose Corcuera and Company F Dy Go and Company F Mangay-ayam, Lim & Co. F San Jose Verde Santos & Associates F Dela Cruz, Dela Cruz & Co. F J.P. Tolentino & Co., CPAs F Sabino R. Dapat & Co. F M.S. Banaria & Co., CPAs F Felicidad B. Diva & Co., CPAs F Velasco, Masilag & Co. F Ong, Ordoez & Associates F Lopez and Co., CPAs F Sunga Soriano & Associates F Vicenter E. Reyes & Associates, CPAs F Eulalio J. Minerva & Co., CPAs F RL Feraer & Associates F Roraldo, Gatdula, Pestao & Co. F RP Maquiling ang Company, CPAs F Perez, Sese, Villa & Co. F Madarang & Co. F Amparado, Ong Yui, Sabarre &

Type of Accreditation Group C Group B Group C Group C Group C Group A Group B Group A Group B Group C Group A Group C Group C Group C Group C Group A Group B Group C Group C Group C Group C Group C Group B Group C Group C

Date Accredited 29-Mar-05 15-Apr-08 7-Apr-05 8-Apr-08 17-Jun-08 28-Oct-10 23-May-08 06-May-05 12-May-05 11-Mar-09 11-Aug-08 28-Jul-05 11-Aug-08 22-Oct-08 21-Oct-08 08-Oct-09 25-Oct-05 10-Nov-05 24-Nov-05 18-May-09 23-Jul-09 10-Mar-06 02-Jun-09 03-Jun-09 18-Oct-09

Expiry Date 29-Mar-08 15-Apr-11 7-Apr-08 08-Apr-11 17-Jun-11 27-Oct-13 23-May-11 06-May-08

Address Rm. 503 Tytana Bldg., Plaza San Lorenzo Ruiz, Binondo, Manila 77 Panay corner Timog Avenue, Quezon City

TELEPHONE NUMBER 921-8819/2440142/927-5460 373-0635 373-0643 241-5254

FAX NUMBER

AREA City of Manila

411-1911

Quezon City City of Manila

Rm. 312 Burke Bldg., Burke St., Escolta, Manila 2/F Corinthian Plaza Executive Suites, 121 Paseo de 892-1858 Roxas, Makati City 2/F CEGI Bldg., Gen. Trias Drive, Tejeros 437-6191 Convention, Rosario, Cavite City 437-6724 3rd Floor Saville Building, 8728 Paseo de Roxas coenrer Senator Gil Puyat Avenue, Makati City 7761 Facundo St., Unit 205 Doa Nena Mansion Pio del Pilar, Makati City 899-4664 899-4671

816-2799

Makati City Cavite City

899-3673

Makati City Makati City Quezon City

810-00-71

3 Butler St., Fairmont 1 Subd., North Fairview, Q.C. 930-9815 2/F Moreno Bldg., H. Concepcion, Maharlika (044) 600-2176 12-May-08 Highway, Cabanatuan City 10-Mar-12 11-Aug-11 28-Jul-08 11-Aug-11 22-Oct-11 21-Oct-11 07-Oct-12 25-Oct-08 10-Nov-08 24-Nov-08 17-May-12 22-Jul-12 10-Mar-09 01-Jun-12 02-Jun-12 17-Oct-12 No. 16 Pelota St., St. Francis Village, Cainta, Rizal 656-6946

(044) 9652345 655-1617 (032) 2319385 911-8062 660-0670

Cabanatuan Rizal Cebu City Quezon City Rizal Makati City

8th Flr., CIFC Towers, J.Luna Ave. cor. R. Humabon (032) 2317964 St., North Reclamation Area, Cebu City Suite 201 Corporate Center Bldg., 948 Aurora Blvd., 912-4876 Quezon City 431 Torquoise St., Palmera II-C, Taytay, Rizal 658-9027 LG 21 Cityland Condominium, Dela Rosa St., Pio del 819-1427 Pilar, Makati City 8th Floor, III Pase de Roxas Building, Paseo de 893-7216 Roxas corner Legaspi Village, Makati City 2518 Leiva St., Sta. Ana, Manila 564-6472 Unit 21, 88 Oranbo Drive, Pasig City 637-8885 740-7890/ 26-A Tirad Pass St., SMH Quezon City 7919 Baseline Complex, Juana Osmena St., Cebu City

893-7260 564-6498 740 740-7719 (032)4178668

Makati City City of Manila Pasig City Quezon City Cebu City Las Pias City Makati City Butuan City City of Manila

(032) 261-3505

23 C. Alberto St., BF Resort Village, Pamplona, Las 873-5731 874-3437 Pinas City Rm. 302 Legaspi Towers 200, Paseo de Roxas, 8177090/8177535 Makati City Rm. 205, C & C Building, J.C. Aquino Avenue, Butuan City (085) 342-5255 (085) 225-2449 (085) 3411062

CLP Bldg., 372 Cabilo St., Intramuros, Manila 404-0318 G-26 South Star Plaza, Pres. Osmena H-way, Makati 813-1565 City CAN Building, Espana cor Sudlon Sts., Cebu City 255-6040

844-6362 255-7252

Makati City Cebu City

Associates SP - Sole Practitioner F - Auditing Firm

As of February 28, 2011

No. 48 49 50 51 52 53 54 55 56 57 58 59 60 61 62 63 64 65 66 67 68 69 70 71 72 73 0082-FR-1 0084-F 0086-FR-1

Name F Barrion Barrion & Co. F A.V. Tidoso & Co. F J. San Pascual & Co.

Type of Accreditation Group C Group C Group C Group C Group C Group C Group A Group C Group D Group C Group C Group C Group C Group C Group C Group C Group C Group C Group C Group C Group C Group C Group C Group B Group B Group C

Date Accredited 20-Aug-09 07-Jun-06 03-Nov-09 06-Jan-10 27-Sep-06 23-Dec-09 25-Mar-04 14-Oct-04 26-Nov-07 21-May-08 10-Feb-05 10-Mar-05 23-May-08 17-Mar-05 17-Mar-05 18-Mar-08 7-Apr-05 17-Mar-05 7-Apr-05 21-Apr-05 06-May-05 06-May-05 06-May-05 06-May-05 12-May-05 31-Aug-10

Expiry Date 19-Aug-12 06-Jun-09 02-Nov-12 05-Jan-13 26-Sep-09 22-Dec-12 25-Mar-07 14-Oct-07 25-Nov-10 21-May-11 10-Feb-08 10-Mar-08

Address Central Park 1 Condominium, D. Jorge St., Pasay City 2nd Flr., Amdeco Bldg., A.C. Cortes Ave., Mandaue, Cebu City Unit 404 Tiffany, Eisenhower St., Greenhills, San Juan, Metro Manila 12 M. Gregorio St., Project 4, Quezon City 19 D Latukan St., Quezon City 161 Aguirre Ave., BF Homes, Sucat, Paranaque

TELEPHONE NUMBER 889-4805 344-03-44 723-8265 913-9806 364-86-35 820-1243

FAX NUMBER 889-5575 344-0343 723-9981

AREA Pasay City Cebu City San Juan Quezon City Quezon City Paranaque City Makati City Makati City Makati City Baguio City

0090-FR-1 SP Bitong & Co. 0018-A SP Bayang, Grace E. 0082-AR-1 SP Venzon, Gloria C. 0133-A 0153-A SP Veloria, Antonio S. SP Padilla, Amelia O

Unit 6, Upper Penthouse, Legaspi Tower 200, Paseo 812-7978 de Roxas, Makati City Gate 4, PRCI Compound, Brgy. Carmona, Makati 896-1279 City 1369 Pagkakaisa St. Brgy. Kasilawan, Makati City Suite 401. 4th Flr., Lyman Ogilby Centrum, 358 Magsaysay Ave., Baguio City 194-B C. dela Paz St., Caniogan, Pasig City 893-3984

0161-AR-1 SP Victoria, Loreto U. 0171-AR-1 SP Ismael, Christopher U. 0177-A 0181-A SP Aquino, Romulo O. SP Fabian, Lalaine L.

747-7986

Pasig City Cabanatuan City of Manila Cabanatuan Quezon City Quezon City Quezon City Caloocan City City of Manila (044)8406194 Bulacan Makati City Las Pias City Quezon City 367-1009 826-2979 Caloocan City Paranaque City City of Manila As of February 28, 2011

Corner Gabaldon and Burgos St., Cabanatuan City (044) 463-1143 303-1522 (0916) 434-1666 740-3878

0182-AR-1 SP Guerrero, Pedro P. 0186-A 0188-A SP Tuazon, Remedios V. SP Ayson, Patrocino A.

23-May-11 5/F Isabel Building, F. Cayco St., Espaa, Manila 17-Mar-08 17-Mar-08 18-Mar-11 7-Apr-08 17-Mar-08 7-Apr-08 21-Apr-08 06-May-08 05-May-08 06-May-08 06-May-08 12-May-08 30-Aug-13 176 Imelda Street, Brgy. Cabu, Cabanatuan City Rm. 500-503 MC Building, No. 66 N.S. Amoranto Ave., La loma, Quezon City

0191-AR-1 SP Jimenez, Armando J. 0198-A 0199-A 0202-A 0210-A 0215-A 0216-A 0217-A 0219-A 0227-A SP Abad, Ignacio V. SP Torre, Merrilyn S. SP Dam, Edward SP Orosco, Gerardo J. SP Nocum, Teodoro R. SP Luzviminda Ortega SP Minerva R. Pascua SP Yu, Romualdo L. SP Dela Cruz, Carlomagno B.

507 Landsdale Tower, 86 Mo. Ignacia Avenue, Q.C. 371-1351 Suite 314 Anita Bldg., 1300 Quezon Ave corner Timog Avenue, Quezon City 371-9084

c/o Sobremonte & Uy Associates Consultancy Co. 323-3333 No. 50, 8th Avenue, West Grace Park, Caloocan City 21197 Severino Reyes St., Sta. Cruz, Manila 253-1441 253-1443

Unit H 3F Maryville Square, Saluysoy, Meycauayan, (044) 840-6194 Bulacan Suite 2106, 88 Corporate Center, Makati Cit 830-2033 7 P. Guevarra St., BF Resort Village, Las Pias City, Metro Manila 872-5467 185 B Iriga St., La Loma, Quezon City 416-8179 361-5358; #74 M. Hizon St., 10th Ave., Caloocan City 330-1835 120 Sta. Magdalena St., SAV-14, San Isidro, Paraaque City R-401 Juan Luna St., Binondo, Manila 826-2979 241-5030

0228-AR-2 SP Joven, John C.


SP - Sole Practitioner F - Auditing Firm

No. 74 75 76 77 78 79 80 81 82 83 84 85 86 87 88 89 90 91 92 93 94 95 96 97 98 99 100 0230-A

Name SP Revilla, Charito D.

Type of Accreditation Group C Group C Group C Group C Group B Group C Group C Group C Group C Group C Group B Group B Group C Group C Group C Group C Group C Group C Group C Group C Group C Group C Group C Group B Group C Group C Group B

Date Accredited 27-May-05 14-Jan-08 27-Apr-05 16-Dec-08 12-Dec-08 13-May-08 16-Oct-08 24-Jul-08 8-Sep-05 18-Aug-05 12-Jan-09 06-Oct-05 18-Oct-05 10-Nov-05 22-Jun-09 24-Nov-05 24-Nov-05 07-Dec-05 15-Dec-05 12-Jan-06 12-Jan-06 02-Feb-06 23-Feb-06 16-Feb-06 02-Mar-06 10-Feb-09 10-Mar-06

Expiry Date

Address

TELEPHONE NUMBER (0916)349-9683

FAX NUMBER

AREA Laguna

27-May-08 026 Brgy. San Isidro, Bay, Laguna 13-Jan-11 27-Apr-08 16-Dec-11 12-Dec-11 13-May-11 16-Oct-11 24-Jul-11 8-Sep-08 18-Aug-08 12-Jan-12 06-Oct-08 18-Oct-08 10-Nov-08 21-Jun-12 24-Nov-08 24-Nov-08 07-Dec-08 15-Dec-08 12-Jan-09 12-Jan-09 02-Feb-09 22-Feb-09 16-Feb-09 02-Mar-09 10-Feb-12 10-Mar-09

0232-AR-1 SP Barrientos, Benedicta F. 0233-A SP Galang, Lydia Y.

0237-AR-1 SP Castro, Amarylis Josephine C. 0238-AR-1 SP Ong, Lagrimas N. 0246-AR-1 SP Sy Bang, Ma. Emma T. 0247-AR-1 SP Gotuaco, Quirino C. 0254-AR-1 SP Barranco, Ignacio G. 0256-A 0257-A SP Pagompatun, Mohammad S. SP De los Reyes, Mario Enrique

Unit 11, Sycamore Arcade, Alabang Zapote Road, 850-8006 Muntinlupa City San Jose, Occidental Mindoro (043) 491-1030 Rm. 2, Riverside Buildings, Pison Compound, Molo, 0917-3026479 Iloilo City 26 Eight., UPS V Sucat, Paranaque City JSB Star Press and Accounting Firm Bldg., Abellanosa St. corner Sisa Street, Lucena City Rm. 255 Padilla-De los Reyes Bldg., 232 Juan Luna St., Binondo, Manila No. 12 Elihan St., Masambong, San Francisco Del Monte, Quezon City 825-9534 (042)373-1754 (042) 373-2254 241-6844 364-4717

807-1425

Muntinlupa City Mindoro Iloilo City Paranaque City Lucena City

241-6690

City of Manila Quezon City Pampanga Quezon City

2/F LK Building. Dolores, San Fernando, Pampanga (045) 961-31-01 No. 3 Pasooy St., Brgy. Masambong, SFDM, Quezon 365-1937 City Tulips Center, A.S. Fortuna St., Manduae City Blk. 55 Lot 12 P1-C Kaunlaran Village, Navotas, Metro Manila (032) 3447720-27 831-8000 loc. 4501 (032) 3447725 843-95-05

0259-AR-1 SP Nonato, Wan Margaret 0268-A 0272-A 0275-A 0276-AR-1 0277-A 0278-A 0283-A 0285-A 0289-A 0290-A 0294-A 0299-A 0300-A 0305-A SP Oroceo, Ofelia P. SP Serrano, Rosnoni C. SP Borja, Nilda T. SP SP SP SP Roque, Jr. Feliciano D. Tan, Jr. Antonio V. Taruc, Milani L. Ocampo, Francisco P.

Cebu City Navotas Quezon City Quezon City

Loro St., P-12, Unit V Commonwealth, Quezon City 431-5292 No. 5 Solville Subdivision, Novaliches, Quezon Ctiy 930-8211 9 Malac corner Wayan St., Quezon City 1335 G. Araneta Avenue, Quezon City 4-B Pescador St., Baritan 1404 Malabon 1008 Ma. Cristina St., Sampaloc, Manila 363-8122 414-6238 911-8213 743-6928 364-5391 913-6035 743-6928

Quezon City Quezon City Malabon City of Manila Laguna General Santos General Santos General Santos Cebu City Makati City

SP Dela Cruz, Eduardo L. SP Sabado, Carlo B. SP Sabado, Oscar F. SP Sabado, Joel B. SP Yap, Ulysses Antonio C. SP Danao, Norma Q. SP Villabroza, Flordeliza A.

Blk 52 Lot 14 Golden City Homes, Sta. Rosa, Laguna(049) 247-4841 12 Daproza St., General Santos City 3/F Odabas Building 12 Daproza St., General Santos City 12 Daproza St., General Santos City (083) 302-6328 (083) 553-2358 (083) 302-1283

0315-AR-1 SP Villanueva, Lorina D. 0319-A SP Inting, Arturo N.

SP - Sole Practitioner F - Auditing Firm

No. 37 Juan Luna Avenue, Mabolo, Cebu City (032) 231-0110 Garden Level Corinthian Plaza, Paseo de Roxas, 545-4628 Makati City Blk 11 Lot 49, Villa Luisa Homes 1, San Agustin II (046)4165480 Dasmarinas, Cavite City St. Dominic Villa, San Agustin, City of San Fernando, (045) 961-5899 Pampanga Rm. 203 Macias Bldg., 118 Tres de Abril St., Cebu 261-0903 City

9734958

Cavite City Pampanga Cebu City

As of February 28, 2011

No.

Name

Type of Accreditation Group C Group C Group C Group C Group C Group C Group C Group C Group D Group C Group C Group C Group C Group C Group C Group C Group C Group C Group C Group B Group C Group C Group C Group C Group C Group C Group C

Date Accredited 29-Jun-09 23-Mar-06 30-Mar-06 30-Mar-06 11-Apr-06 20-May-09 11-Apr-06 11-Apr-06 24-Apr-09 12-Apr-06 23-Jun-09 12-Apr-06 03-May-06 02-May-06 02-May-06 12-May-06 25-May-06 25-May-06 22-Jun-06 29-Jun-06 26-Jul-06 26-Jul-06 26-Jul-06 30-Jul-09 15-Aug-06 15-Aug-06 23-Dec-09

Expiry Date 28-Jun-12 23-Mar-09 30-Mar-09 30-Mar-09

Address Rm. 105 Realty Investments Bldg., 195 EDSA, Greenhills, Mandaluyong City 3/F Mesu Realty Corporation Bldg. 937 EDSA Philam, Quezon City

TELEPHONE NUMBER 726-3478 929-7469

FAX NUMBER

AREA Mandaluyong City

101 0320-AR-1 SP Ong, Jacqueline O. 102 103 104 105 0323-A 0330-A 0335-A 0342-A SP Nebit, Edmund L. SP Atienza, Evelyn E. SP Rufin, Joseph A. SP Tiu, Wilfred S.

929-9815

Quezon City Caloocan City Cavite City Caloocan City

Unit H CI Bldg., Camarin Rd. Deparo, Caloocan City 961-2893 (0436) 885-1002 323-2958 896-75-77 679-4320 241-7670 532-2715 98-72-21 (085) 342-8166 (049) 808-2981 (064) 421-5515 255-3453 (0917) 718-0165 8971391 415-3412 (064)4213269 560-5552 241-76-61 759-37-45

106 0343-AR-1 SP Rempillo, Ligaya E. 107 108 0344-A 0345-A SP Celzo, Jocelyn R. SP Vitug, Juanito I.

109 0346-AR-1 SP Calaguas, Virgilio J. 110 0348-A SP Pascual, Artemio A. 111 0351-AR-1 SP Dalauta, Eugenio O. 112 113 114 115 116 117 118 119 120 121 122 123 0355-A 0357-A 0361-A 0362-A 0365-A 0367-A 0370-A 0378-A 0379-A 0381-A 0384-A 0385-A SP Del Mundo, Elena C. SP Pizarro, Dominador F. SP Pascual, Manuel M. SP Panganiban, Moises M. SP Viloria, Mario A. SP Llovido, Armando T. SP Celestino, Samuel C. SP Minel, Luzviminda V. SP Lapuz, Beatriz B. SP Anyayahan, Philip M.* SP Zarraga, Clarita T.* SP Go, Rachel V.

337 ILA Homes Subd., Daang Amaya II, Tanza , Cavite City 214 10th Avenue corner Rizal Ave. Extensioin, 10-Apr-09 Caloocan City 6-H Vernida 1 Bldg., 120 Amorsolo St., Legaspi 19-May-12 Village, Makati City 10-Apr-09 Velasquez St., Bangiad, Taytay, Rizal Rm. 212 Marvel Bldg., No. 2 , 576 Juan Luna St., 10-Apr-09 Binonondo, Manila 23-Apr-12 1 M. Marcos St., San Juan 11-Apr-09 41 Times St., West Triangle, Quezon City 22-Jun-12 11-Apr-09 2/F Sintrade Bldg., 424 Villanueva St., Butuan City 1736 A. Bonifacio St, Santa Cruz, Laguna.

Makati City Rizal Manila San Juan Quezon City Butuan City Laguna Cotabato City Ormoc City Bukidnon Makati City Quezon City Makati City

02-May-09 Bee Kee Bldg., A. Dorotheo St., Cotabato City 01-May-09 2nd Flr. Ormoc Superdome, Ormoc City 01-May-09 Dologon, Maramag 8714 Bukidnon 11-May-09

2/F ATCI Building, 1049 Metropolitan Avenue, Makati City 24-May-09 11-A Apo St., Sta. Mesa Heights, Quezon City 412-2376 LG 58 Cityland Dela Rosa Condominium, 7648 Dela 816-6569 24-May-09 Rosa St., Makati City B12 L24 Villa De Primarosa, Buhay na Tubig, Imus, (046)474-0453 21-Jun-09 Cavite 28-Jun-09 25-Jul-09 25-Jul-09 25-Jul-09 29-Jul-12 14-Aug-09 14-Aug-09 22-Dec-12 Unit 16 Borromeo Arcade, F. Ramos St, Cebu City 65 Nimbus St., Moonwalk Village, Las Pinas City No. 28 N. Domingo St., New Manila, Quezon City (032)254-5718 805-2911 725-0049

(046) 4740453

Cavite City Cebu City Las Pias City

724-3920

Quezon City Cavite City Manila Antipolo

124 0387-AR-1 SP Uy, Loly N. 125 126 0389-A 0390-A SP Guillermo, Gregoria Gracy A. SP Padro,Jr. Zosimo L.

127 0393-AR-1 SP Absalud, Elena C.


SP - Sole Practitioner F - Auditing Firm

Blk 8 Lot 4 E. Jacinto St., Cherry Homes Subdivision 0916-447-3068 I, Bacoor Cavite 613 Carlos Palanca St., Quiapo, Manila 736-2664 Pear St., Valley View Executive Village II, Valley Golf 658-2193 Road, Antipolo City 15 Mayon St., Montevista Heights Subdivision, 658-0165 Dolores, Taytay, Rizal 4th Floor, Casmer Building, Salcedo Village, Makati 893-7614 City

671-5857

Taytay, Rizal Makati City

As of February 28, 2011

No.

Name

Type of Accreditation Group C Group C Group C Group D Group C Group C Group C Group C Group C Group C Group C Group C Group C Group C Group C Group C Group C Group C Group C Group C Group C Group A Group C Group C

Date Accredited 05-Nov-09 23-Dec-09 14-Nov-06 25-Jan-10 16-Nov-09 11-Dec-06 20-Dec-06 20-Dec-06 27-Dec-06 08-Jan-07 10-Jan-07 04-Feb-10 13-Feb-07 15-Feb-07 15-Feb-07 16-Feb-07 06-Jan-10 26-Feb-10 02-Mar-07 26-Mar-10 08-Apr-10 25-Mar-10 22-Apr-10 12-Apr-10

Expiry Date 04-Nov-12 22-Dec-12 13-Nov-09 24-Jan-13 15-Nov-12 10-Dec-09 19-Dec-09 19-Dec-09 26-Dec-09 07-Jan-10 09-Jan-10 03-Feb-13 12-Feb-10 14-Feb-10 14-Feb-10 15-Feb-10 05-Jan-13 25-Feb-13 01-Mar-10 25-Mar-13 07-Apr-13 14-Mar-10 21-Apr-13 11-Apr-13

Address

TELEPHONE NUMBER

FAX NUMBER

AREA Quezon City

128 0394-AR-1 SP Legaspi, Angelita R. 129 0400-AR-1 SP Yabut, Leonardo T. 130 0403-A SP Dungca, Aurora M.

131 0406-AR-1 SP Delas Alas, Lucio B. 132 0408-AR-1 SP Roque, Redentor G. 133 134 135 136 137 138 0411-A 0414-A 0415-A 0416-A 0425-A 0426-A SP Cruz, Judith B. SP Ang, Glenda N. SP Yungco, Nella L. SP Huang, Leopoldo G. SP Ledesma, Minda O. SP Bernardino, Rosario V.

28 Aries corner Pieces St., Carmel V Subdivision, 456-16-64 Tandang Sora, Quezon City A31F California Carbonson, Libertan St., Mandaluyong City 206 KB Lepanto Bldg., S.H. Loyola corner P. Campa 735-5339 St., Sampaloc, Manila Blk. 7 Lot 10, St. Peter St., Tierra Verde Subdivision, (043) 980-0439 Pallocan West, Batangas City Velvet Trading Building, Enriquez Compound, (045)892-1977 Balibago, Angeles City 119 Scout Fernandez, Diliman, Quezon City 827-67-57 No. 5 Monte Caseros St., Montevideo Subdivision, 289-1575 Mambog, Binangonan, Rizal Diamond St., Casimiro Townhouse, Talon, Las Pinas 805-1810 City Gov. Ramos Avenue, Fairview Drive, Zamboanga City 93-0647 9 1011 Westgate Plaza, 120 H.V. Dela Costa St., Salcedo Village, Makati City 812-23-68

445-1362

Mandaluyong City Manila Batangas

(045)6258163

Angeles Quezon City Rizal Las Pias City Zamboanga Makati City Quezon City Mandaluyong Cit Cebu City Zamboanga City General Santos Pasay City Cavite City Mandaluyong Cit Makati City Manila Muntinlupa City

73 Forest Hills Subdivision, Novaliches, Quezon City 936-44-10 Unit 615 Cityland Shaw Tower, Shaw Boulevard cor. 636-28-47 St. Francis St., Mandaluyong City 15 PJV Homes Subdivision, Andres Abellana Street, (032) 255-6570 Guadalupe, Cebu City Gov. Ramos Avenue, Fairview Drive, Zamboanga City062) 993-0647 ( Gonzales Subdivision, Bula, General Santos City 150-B M. Santos Street, Pasay City No. 6 Madlansacay St., Silang, Cavite 23-C Summit One Tower, 530 Shaw Boulevard, Mandaluyong City U311 CK Business Center, Mile Long Building, Amorsolo cor. Herrera Streets, Legaspi Village, Makati City No. 2587 New Panaderos Street, Sta. Ana, Manila 19 Crosley Lane, Liberty Homes, Alabang, Muntinlupa City Suite 2109 Cityland Tower 1, 156 H.V. Dela Costa St., Salcedo Village, 1226 Makati City B13 L10 Pag-ibig Homes, Talon 4, Las Pinas City 300 M Ponce St., Tibag, Baliwag, Bulacan (083) 552-4353 831-1547 (046) 865-0553 717-0594 899-6033 564-7991 842-3104 842-0394 812-4202 892-3147 801-1075 806-3589 800-4056 (044) 766-1469

139 0427-AR-1 SP Guarin, Rosalie D. 140 141 142 0438-A 0442-A 0443-A SP Basilides, Mandawe, Jr. C* SP Ong-Huang, Madeline Z. SP Isabelita Chua-Ang

143 0444-A SP Odero, Julieta B. 144 0448-AR-1 SP Ilagan-Ame, Ma. Elma L. 145 0098-FR-1 146 0100-F F Alberto Pascual & Associates F Aclan Cailles Lo & Co., CPAs

147 0455-AR-1 SP Abano, Patricio C. 148 0101-FR-1 149 0102-FR-1 F P.R. Ramoso & Co., CPAs F Pelayo Teodoro Santamaria & Co.

894-4793

MAkati City LAs Pias City Bulacan

150 0469-AR-1 SP Zabala, Corazon B. 151 0470-AR-1 SP Mercado, Mirasol P.


SP - Sole Practitioner F - Auditing Firm

As of February 28, 2011

No.

Name

Type of Accreditation Group C Group C Group C Group D Group D Group D Group C Group C Group C Group D Group C Group C Group C Group C Group C Group D Group C Group C Group D Group C Group C Group C Group C Group D Group C

Date Accredited 23-Mar-07 23-Mar-07 23-Mar-07 17-Mar-10 23-Mar-07 23-Mar-07 23-Mar-07 30-Mar-07 30-Mar-07 11-May-10 13-May-10 02-Apr-07 02-Apr-07 19-May-10 07-Jun-10 12-Apr-07 12-Apr-07 16-Jun-10 12-May-10 16-Apr-07 16-Apr-07 16-Apr-07 16-Apr-07 16-Apr-10 14-May-10

Expiry Date

Address

TELEPHONE NUMBER (083) 5524472 (083) 301-3261 (083) 301-3262 253-3426

FAX NUMBER

AREA

152 153 154

0471-A 0472-A 0473-A

SP Sabado, Raymond O. SP Veloso, Angelica R. SP Angeles, Lalaine I.

22-Mar-10 22-Mar-10 22-Mar-10 16-Mar-13 22-Mar-10 22-Mar-10 22-Mar-10 29-Mar-10 29-Mar-10 10-May-13

No. 01 Balagtas Street, General Santos City

(083) 552General Santos 5283 Manila Valenzuela Pasig City (062) 9917912 Zamboanga Taytay, Rizal (045) 9824267 Tarlac PAranaque City Pasig City MAkati City Sta. Rosa, Laguna Makati City Navotas Manila General Santos General Santos Butuan City MAkati City PAsig City MAnila PAsig City MAnila Quezon City MAnila lucena City As of February 28, 2011

155 0474-AR-1 SP Go, Christopher C. 156 157 158 159 160 0476-A 0478-A 0103-F 0483-A 0104-F SP Gonzales, Cesar R.* SP Cuenca, Sylvia R. F Pascual, Feliciano, Santos, Bernardo & Co.

1319 Jose Abad Santos, Tondo, Manila 3519 Gumamela Duplex Compound, Gen. T. De 293-4841 Leon, Valenzuela City Rm. 2304 AIC Gold Tower, Emeral Avenue cor. 687-2848 Garnet Street, Ortigas Center, Pasig City RM. 1, Second Floor, Jasmin Tower, Buenavista St., (062) 991-1087 Zamboanga City 669-6230 B10 L9a Thatch Palm St., Palmera 1, Taytay, Rizal 671-9958 Gov. A. Lugay Avenue, Mangga Dos Matatalaib, Tarlac City 15359 Sto. Nino Street, San Agustin, Moonwalk, Paranaque City 25 San Pablo St., Kapitolyo, Pasig City (045) 982-3241 (045) 982-4267 (045) 982-6771 821-5931 776-5989 634-8907 747-7636

SP Alcazar, Crestita F.* F Mendoza, Ignacio & Company

161 0485-AR-1 SP Galang, Ronaldo R. 162 0105-FR-1 163 164 0107-F 0490-A F Gabriel Mapanoo & Co. F A.Q. Sevilla and Company SP Perianes, Mercedita T.

165 0492-AR-1 SP Arellano, Adeliza S. 166 0495-AR-1 SP Garsuta, Felix Jr. A. 167 168 0496-A 0497-A SP Tang, Timoray T. SP Villanueva, Arnel Jude L.

5th Flr., Cacho Gonzalez Bldg., 101 Aguirre St., LV, 812-9153 Makati City Blk. 14, Lot 10 Phase 1C Annex Centro de San (049) 838-1471 12-May-13 Lorenzo, Santa Rosa City, Laguna 4581 Baron Street cor. Solchuaga St., Brgy. Tejeros, 890-1478 01-Apr-10 Makati City 890-1885 01-Apr-10 B6 L35 Carville Homes, Tanza, Navotas 450-8720 U-504 Midland Plaza Condominium, Adriatico St., 521-6047 18-May-13 Ermita, Manila Mezzanine Floor, RDRDC Building, Pioneer Avenue, (083) 552-4043 06-Jun-13 General Santos City 11-Apr-10 11-Apr-10 15-Jun-13 Gonzales Subdivision, Bula, General Santos City Montalban Building, AD Curato Street, Butuan City (083) 301-7056 341-5305 225-2380

169 0499-AR-1 SP Tagnia, Joycellyn V. 170 0501-AR-1 SP Puquiz, Natividad B. 171 172 173 174 0503-A 0504-A 0505-A 0506-A SP Tejero, Lyrma F. SP Quinto-Gonzaga, Norma E. SP Lim, Felisa C. SP Ayo, Jubal L.

175 0508-AR-1 SP Quing Jocelyn L. 176 0509-AR-1 SP Nieva, Amorsolo S.


SP - Sole Practitioner F - Auditing Firm

Unit 42-B 191 Zeta II Building, Salcedo Street, 775-1380 legaspi Village, Makati City 54 Rainbow Street cor. White Street, Munting 632-7045 11-May-13 Bahayan Subd., Pinagbuhatan, Pasig City 633-8033 Unit 2G Cluster 5 U.N. Gardens Condominium, 1111 400-0272 15-Apr-10 Cristobal Street, Paco, Manila U1505 OMM-CITRA Building, San Miguel Avenue, 647-4120 15-Apr-10 Ortigas Center, Pasig City 647-4122 15-Apr-10 1013 Juan Luna Street, Tondo, Manila 245-0938 Unit 622 Imperial Palace Suites, Tomas Morato 374-8801 15-Apr-10 Avenue cor. Timog Avenue, Quezon City 15-Apr-13 811-D Padilla Street, San Miguel, Manila 736-3330 13-May-13 61 Enriquez Street, Lucena Citu (042) 373-2904

No. 177 0108-FR-1 178 179 180 181 182 183 184 185 186 0109-F 0515-A 0516-A 0110-F 0519-A 0521-A 0523-A 0524-A 0527-A

Name F Tabtab, Tabtab & Co. F L.C. Bonguyan & Co. SP Garcia, Ma. Teresa S. SP Diaz, Mercedez P. F C. Guevarra & Co., CPAs SP Ng, Poy Fon T. SP Jiz De Ortega, Reysalina M. SP Arzadon, Araceli Q. SP Santos, Nilda R. SP Follosco, Melvin A.

Type of Accreditation Group C Group C Group D Group C Group C Group C Group C Group C Group D Group D Group C Group C Group C Group D Group C Group C Group C Group D Group C Group D Group D Group C Group D Group C Group C Group D Group D

Date Accredited 05-May-10 19-Apr-07 02-May-07 02-May-07 03-May-07 03-May-07 04-May-07 11-May-07 11-May-07 17-May-07 28-Apr-10 17-May-07 24-May-07 24-May-07 24-May-07 24-May-07 25-May-07 29-May-07 05-Jul-10 04-Jun-07 06-Jun-07 16-Jul-10 23-Apr-10 14-Jun-07 14-Jun-07 19-Jun-07 19-Jun-07

Expiry Date

Address

TELEPHONE NUMBER

FAX NUMBER

AREA Quezon City Davao City

04-May-13 36 South Maya Street, Philam Homes, Quezon City 18-Apr-10 01-May-10 01-May-10 02-May-10 02-May-10 03-May-10 10-May-10 10-May-10

929-3727 925-1552 Rm. 203, Lee Business corner Juan Luna Dela Cruz (082) 225-3744 Streets, Davao City (082) 226-3692 20 A. Mabini St., Caloocan City 285-2742 1052 J. Nakpil St., Malate, Manila 524-2272 213 Del Pilar, San Fernando City, Pampanga (045) 961-4761 No. 83 Atis Road, Northern Hills, Malabon, Metro 361-7901 Manila 1072 Sierra Madre St., Montevilla Subd., Bilibiran, 652-8390 Binangonan, Rizal Rm. 214 Kingsville Arcade, Marcos Highway, Brgy. 647-0624 Mayamot, Antipolo City ADP Business Center, Mangga II, Matatalaib, Tarlac (045) 982-6771 City, Tarlac (054) 288-4332 (034) 433-2190 723-4381 to 83 812-8080 886-0601 714-3470

810-3892

Caloocan City MAnila Pampanga Malabon

652-6272

Rizal Antipolo Tarlac

16-May-10 San Esteban, Nabua, Camarines Sur No. 64 Coral St., City Heights Subdivision, Bacolod City U-802 Platinum 2000 Bldg., No. 7 Annapolis St., 16-May-10 Greenhills, San Juan, Metro Manila 534 Sapphire Street, Posadas Village, Sucat, 23-May-10 Muntinlupa 12/F Equitable Bank Tower, 8751 Paseo de Roxas, 23-May-10 Makati City 27-Apr-13 23-May-10 80 Guirayan St., Araneta Avenue, Quezon City 23-May-10

(054) 288Camarines Sur 4296 Bacolod City 723-9779 San juan Muntinlupa City 886-0611 MAkati City Quezon City Muntinlupa City Antipolo Tarlac City Isabela Mandaluyong Cit Valenzuela City MAndaluyong City Manila Quezon City Paranaque City 453-4351 Quezon City

187 0528-AR-1 SP Khia, Rodolfo R. 188 189 190 191 192 193 194 0111-F 0531-A 0532-A 0533-A 0534-A 0536-A 0538-A F J.C. Aruego & Associates, CPAs SP Alfafara, Filipina G. SP Lopez, Leonardo B. SP Lee, Chemson Y. SP Carpio, Adelaida A. SP Ignacio, Eduardo D. SP Meneses, Jesse Rey L.

195 0540-AR-1 SP Guzman, Cesar G. 196 197 0113-F 0543-A F Castaneda & Associates SP Agustin, Antonio P.* F I.A. Cancino, Jr. & Co.

198 0115-AR-1

199 0549-AR-1 SP Jambalos, Fe N. 200 201 202 203 0550-A 0552-A 0553-A SP Retales, Arden D. SP Santiago-Opena, Teresita SP Aquino, Dante G.

No. 443 Mangga St., Lakeview Homes, Muntinlupa 861-9243 City Block 49, Lot 1, Robinsons Homes East, Barangay 671-8966 24-May-10 San Jose, Antipolo City 28-May-10 Teresa Homes. Tibag, Tarlac City (045) 983-4216 (078) 652-1145 04-Jul-13 Babaran Bldg., Rizal Avenue, Cauayan City, Isabela (078) 652-2089 03-Jun-10 61 Kanlaon Street, Mandaluyong City 533-4962 291-7837 05-Jun-10 No. 001 E. Esteban St., Dalandanan, Valenzuela City 444-4149 516 Cordillera St., Brgy. Highway Hills, Mandaluyong 535-7941 15-Jul-13 city 535-7942 22-Apr-13 1218 Kundiman St., Sampaloc, Manila 743-7046 13-Jun-10 13-Jun-10 18-Jun-10 18-Jun-10 No. 200 Amethyst Street cor. Jade, Greenheights 419-2860 Subdivision, San Bartolome, Novaliches, Quezon City No. 5 Road 8-B, UPS 5, Paranaque City 895-1505 7504723

0554-A Sole Practitioner Lualhati N.* SP Carpena, SP F - Auditing Firm

17 Mars St., Congressional Subd. II, Tandang Sora, 454-1959 Quezon City Zeramyr I Subdivision, Sta. Rosa, Laguna (049) 534-2060

Laguna As of February 28, 2011

No. 204 0118-F

Name F Layug, Reano and Associates. CPAs*

Type of Accreditation Group D Group C Group C Group D Group D Group C Group C Group C Group C Group C Group D Group D Group C Group D Group D Group D Group D Group D Group C Group C Group D Group C Group C Group C Group C Group A

Date Accredited 21-Jun-07 04-Aug-10 22-Jun-07 28-Jun-07 03-Jul-07 04-Jul-07 05-Jul-07 05-Jul-07 13-Jul-07 09-Sep-10 26-Jul-10 11-Aug-10 03-Aug-07 07-Aug-07 10-Aug-07 10-Aug-07 10-Aug-07 14-Aug-07 14-Aug-07 22-Aug-07 22-Aug-07 28-Aug-07 05-Sep-07 12-Sep-07 13-Sep-07 11-Nov-10

Expiry Date 20-Jun-10 03-Aug-13 21-Jun-10 27-Jun-10 02-Jul-10 03-Jul-10 04-Jul-10 04-Jul-10 12-Jul-10 08-Sep-13 25-Jul-13 10-Aug-13 02-Aug-10 06-Aug-10 09-Aug-10 09-Aug-10 09-Aug-10 13-Aug-10 13-Aug-10 21-Aug-10 21-Aug-10 27-Aug-10 04-Sep-10 11-Sep-10 12-Sep-10 10-Nov-13

Address

TELEPHONE NUMBER

FAX NUMBER (049) 5116792

AREA Laguna

205 0558-AR-1 SP Mencias, Antonio C. 206 207 208 209 210 211 212 0559-A 0560-A 0561-A 0119-F 0563-A 0565-A 0569-A SP Sagun, Jose I. SP Orbe, Ernesto Z. SP Colandog, Lolita C. F Eduardo C. Cuenca & Co. SP Duka, Emmanuel L.* SP Magcalas, Rudy L. SP Mora, Rheneir P.

347 Uni-world Building, National Hi-way, San Vicente (049) 511-6792 Binan, Laguna 58 Amelita Street, BF Homes, Almanza Dos, Las 801-0232 Pinas City 2019 Raminel Subdivision, T. Santiago St., 294-4798 Valenzuela City Block 6, Lot 10, Phase II, Southern City, Imus, Cavite(046) 471-2060 ERC Building, J. Romualdez Street, Tacloban City (053) 523-8389

800-6575 LAs Pias City Valenzuela Cavite Tacloban City (088) 857Cagayan de Oro 9169 Caloocan City 660-4269 Taytay, Rizal Cebu City 244-4386 817-4230 330-5789 Laguna MAkati City Caloocan City Quezon City 578-7832 MAnila Bulacan Quezon City 454-0118 372-0812 372-9811 Quezon City Quezon City Valenzuela City 373-3489 845-0769 Quezon City Quezon City 897-6903 MAkati City Rizal (046) 4713646 (084) 4001474 Cavite City Tagum City

213 0574-AR-1 SP Besa, Virginia D. 214 0575-AR-1 SP Alba, Merelita P. 215 0576-AR-1 SP Pabustan, Norberto V. 216 217 218 219 220 221 222 223 224 225 226 227 228 0577-A 0578-A 0580-A 0581-A 0123-F 0584-A 0585-A 0124-F 0589-A 0125-F 0594-A 0126-F 0127-F SP David, Jesus N. SP Uy, Bin Gui A. SP Abela, Elpidio D. SP Magboo, Vicente Jr. M. F Tolomeo D. Ligutan & Co. SP Pasco, Nelia Y. SP Meneses, Domingo A.* F Odsinada, Rivera & Co. SP Batino, Ma. Heideliza H. F Selecios Bautista & Co.* SP San Esteban, Erlinda C. F B.F. Medina & Co.* F Agunod, Torejano & Co.*

Room 5A, 2/F ORODEC Building, Tiano Bros.(08822) 711-669 Pacana Streets, Cagayan de Oro City B4 L1 Celina Homes, Camarin, Caloocan City 962-8687 No. 291 Coconut Palm St., Palmera Hills-I, Ortigas 660-4269 Avenue Extension, Taytay, Rizal 669-1058 Inayagan, Naga, Cebu (032) 273-2477 No. 1 Everlasting St., Phase 6A-1, Pacita Complex I, 869-2968 San Pedro, Laguna Rm. 307 I-care Building, Legaspi St., Legaspi Village 819-5403 Makati City 274 M. Clara Street cor. T. Jacinto Street, 12th 362-58-93 Avenue, Grace Park, Caloocan City 361-04-33 Room 400-G1 N. Dela Merced Building, Quezon Avenue cor. West Avenue, Quezon City 492 MSTHP Building, Punta, Sta. Ana, Manila 373-3527 578-9638

Abela Road, Kay Pian, San Jose del Monte, Bulacan 636-0895 45 Molave Street, Project 3, Quezon City 46 Masikap Street, Quezon City 433-1865 995-0308 921-4353 433-8232 376-2576 372-7850

Room 308 Anita Building, Timog Avenue corner Quezon Avenue, Quezon City 27 Sampaguita Street, Bahayang Pag-asa 292-4420 Subdivision, Maysan Road, Valenzuela City 3/F GJ Building, 385 Quezon Avenue, West 411-1489 Triangle, Quezon City 845-0857 6/F Northridge Plaza Bldg., 12 Congessional Avenue 929-2140 Brgy. Toro, Quezon City 9190-B Pateros St., Rizal Village, Makati City 896-4178 650-4871 No. 74 Rodriguez Avenue, Teresa, Rizal 650-4877 (046) 431-0740 938 R. Santos St., Caridad, Cavite City (046) 970-1913 804 Lapulapu Street, Tagum City, Davao del Norte Unit 3, 9 Floor, Galleria Corporate Center, EDSA corner Ortigas Avenue, Quezon City
th

(084) 218-1252 638-8014 638-3099

SP - Sole 229 0128-FR-1 FPractitioner Villaruz & Co., CPAs Villaruz, F - Auditing Firm

687-4787 Quezon City As of February 28, 2011

No.

Name

Type of Accreditation Group D Group D Group D Group D Group C Group C Group C Group C Group C Group D Group D Group C Group C Group C Group D Group C Group D Group D Group C Group C Group D Group D Group D Group D Group C Group D

Date Accredited 04-Jan-11 01-Jun-07 16-Apr-07 02-Nov-10 03-Oct-07 09-Oct-07 27-Sep-10 09-Oct-07 03-Dec-10 10-Oct-07 11-Oct-07 04-Aug-10 05-Nov-10 19-Oct-07 05-Nov-07 07-Nov-07 19-Nov-07 04-Dec-07 06-Dec-10 07-Dec-07 17-Dec-07 09-Jan-08 10-Jan-08 31-Jan-11 05-Feb-08 08-Feb-08

Expiry Date 03-Jan-14 01-Oct-07 16-Aug-07 01-Nov-13 02-Oct-10 08-Oct-10 26-Sep-13 08-Oct-10 02-Dec-13 09-Oct-10 10-Oct-10 03-Aug-13 04-Nov-13 18-Oct-10 04-Nov-10 06-Nov-10 18-Nov-10 03-Dec-10 05-Dec-13 06-Dec-10 16-Dec-10 08-Jan-11 09-Jan-11 30-Jan-14 04-Feb-11 07-Feb-11

Address 73 B. Aldana Street, San Isidro Subdivision, Pamplona I, Las Pinas City No. 48 Interior Sampaloc Street, Dildera 2 NAIA, Pasay City 30 Notre Dame St., Cubao, Quezon City 31 Rolls Royce Avenue, Davao Executive Homes, Matina, Davao City Blk. 13, L 14 Mandarin Homes II, Malagasang II, Imus, Cavite

TELEPHONE NUMBER 873-6806 853-4283 912-2904 (082) 292-4263 245-2306

FAX NUMBER

AREA LAs Pias City Pasay City

230 0603-AR-1 SP Luna-Santos, Melania L. 231 232 0605-A 0607-A SP Mendoza, Wednesday R. SP Yap, Ramon C.*

233 0608-AR-1 SP Albarracin-Damole, Concepcion 234 235 0609-A SP Villanueva, Mary Ann F.

912-5045 (082) 2216789

Quezon City Davao City Cavite Zamboanga Mindoro MAnila Quezon City Quezon City

SP Guerra, Enrique Jr. S.* 0613-A 236 0614-AR-1 SP Mendeja, Ma. Judith K. 237 0615-A SP Natividad, Gina P. 238 0130-FR-1 239 240 0616-A 0619-A F Banaria, Banaria & Company SP Villanueva, Noel M. SP Pangilinan, Rosalina R.

191-A Don Toribio Street, Tetuan, Zamboanga City (062) 991-5727 Bagong Bayan I, Bongabong, Oriental Mindoro 714B Montana Street, Sampaloc, Manila (043) 448-0065 749-8050

10 Scout Bayoran St., South Triangle, Quezon City 372-4282 No. 2 Rm. 303 One Beatirz Tower. Lauan, Project 3, Quezon City 434-8930 U17 The Palm Tower, St. Paul Road, Sa Antonio 847-5759 Village, Makati City Rm. 25, Iloilo Central Market Building, Iznart Street, (033) 337-6056 Iloilo City 288 Private E. Reyes,Brgy. New Zaniga, 714-9906 Mandaluyong City Room 203, Pineda Building 1, Rizal Street, Legaspi (052) 481-4489 City, Albay (052) 480-3108 Rm. 408 Don lorenzo Bldg., 889 P. Paredes St., 735-1529 Sampaloc, manila 930-9470 Blk. 12 Lot 17 Phase A, Woodlane Subdivision, Malagasang 1-A, Imus, Cavite Lapu-Lapu Village, Barangay Poblacion Sto. Nino, (083) 235-1064 South Cotabato 2553 Rubi Street, San Andres near Zobel Roxas, 564-3540 Manila 589-5132 20 Chico Street, Town & Country Executive Village, 655-1779 Antipolo City Rm. 203-A Phil. Cooperative Center Building, 90 Balete Drive Extension, New Manila, Quezon City 722-6005

896-9204

MAkati City Ilolilo City

241 0622-AR-1 SP Banguiran, John SA. 242 0131-FR-1 243 244 245 246 247 0132-F 0626-A 0133-F 0630-A 0633-A F Datiles, Casedo and Associates F Napili, Bonacua and Associates* SP Sabana, Josefina B. F J.V. Jimenez & Associates SP Espinosa, Oscar L.* SP Mina-YAmbao, Monica R.

747-1660 (052) 8203624

Mandaluyong City

MAnila Cavite South Cotabato MAnila 655-3293 411-4063 Antipolo Quezon City Cavite Quezon City 805-9456 Las Pias City PAsay City Angono, Rizal As of February 28, 2011 Quezon City

248 0634-AR-1 SP Juacalla-Perez, Jasmin T. 249 250 251 252 0134-F 0638-A 0640-A 0643-A F Redor, Emerson & Co. SP Ibay, George B.* SP Enriquez, Perfecto L. SP De Guzman, Doramar T.*

B8 L57 Beverly Hills Street, South 2, San Mariano 0918-4188183 Salawag, Dasmarinas, Cavite Rm. C, RGH Building, No. 3 Timog Avenue, South 448-5103 Triangle, Quezon City Rm. 210, D'Marrchs Building, Almanza I, Las Pinas 806-2144 City P39-06 13th Street, Villamor Airbase, Pasay City 852-9953

253 0646-AR-1 SP Florece, Emmanuel M. 254 255 0647-A SP Bautista, Efren B.*

SP - Sole Practitioner 0648-A AuditingTolentino, Policarpio C. SP Firm F -

136 M. L. Quezon Avenue, Brgy. San Isidro, Angono,451-0015 Rizal 295-3104 103 Remarville Avenue, Bagbag, Quezon City 939-2443

No. 256 257 258 259 260 261 262 263 264 265 266 267 268 269 270 271 272 273 274 275 276 277 278 279 0649-A 0136-F 0653-A 0654-A 0655-A 0656-A 0137-F 0666-A 0138-F 0670-A 0671-A 0672-A 0673-A 0139-F 0675-A 0140-F 0141-F 0684-A 0686-A 0687-A 0688-A 0142-F 0690-A 0691-A

Name SP Giorla, Rhodora G.* F Karingal, Santos & Associates* SP Sarte, Alfredo SP Olano, Ma. Cristina S.* SP Argel, Abercio R. SP Roldan, Paul Nicomedes L. F Grajo & Associates, CPAs SP Uy, Corazon C. F Campos, Campos & Co. SP Mediona, Lorenzo Jr. C.* SP Andaya, Lilibeth I.

Type of Accreditation Group D Group D Group D Group D Group C Group D Group D Group D Group C Group C Group C Group C Group D Group D Group D Group D Group D Group D Group D Group D Group C Group C Group D Group D

Date Accredited 11-Feb-08 13-Feb-08 18-Feb-08 29-Feb-08 29-Feb-08 04-Mar-08 06-Mar-08 18-Mar-08 24-Mar-08 28-Mar-08 01-Apr-08 01-Apr-08 04-Apr-08 09-Apr-08 10-Apr-08 15-Apr-08 22-Apr-08 24-Apr-08 28-Apr-08 21-May-08 21-May-08 23-May-08 03-Jun-08 03-Jun-08

Expiry Date 10-Feb-11 12-Feb-11 17-Feb-11 28-Feb-11 28-Feb-11 04-Mar-11 06-Mar-11 18-Mar-11 24-Mar-11 28-Mar-11 01-Apr-11 01-Apr-11 04-Apr-11 09-Apr-11 10-Apr-11 15-Apr-11 22-Apr-11 24-Apr-11

Address

TELEPHONE NUMBER

FAX NUMBER 433-3126 723-018

AREA Quezon City MAkati City Zamboanga

Unit 24 Anonas Commercial Complex, No. 3 Anonas 421-3273 St., Priject 3, Quezon City Room 201 Royal Regent Building, 5085 Filmore cor. 728-3572 Eithoven Streets, Brgy. Palanan, Makati City 373 Sta. Maria Main Road, Barangay Sta. Maria, Zamboanga City 131 N. Domingo St., San Juan, M. Mla. (062) 991-5497 725-6177

722-8047

San Juan Bacolod City

9 Cardinal Street, Olympia Village, Alijis, Bacolod City (034) 432-0740 Unit 2806 Jollibee Plaza Condominium, F. Ortigas Jr. 637-0225 Road, Ortigas Center, Pasig City 637-9501 Rm. 401 RN Bldg., Shaw Blvd., Pasig City 637-1754 Rm. 307 The Main Place Building, No. 190 N. 721-3579 Domingo Street, San Juan, M. Mla. Rm. 206 Campos-Rueda Building, 101 Urban 843-7713 Avenue, Makati City 844-3892 78 Ilocos Sur Street, Ramon Magsaysay, Quezon 927-3224 City 040 Amuguis St., Lumangbayan, Calapan City (043) 286-7336 637-0225 637-9501

PAsig City Pasig City San Juan

818-1608

Makati City Quezon City

(043) 2884985 812-6871 895-1547 4482784

Oriental Mindoro MAkati City Makati City Malabon Mandaluyong City Mountain Province Makati City

SP Miclat, Nelia D. SP Torres, Dominador III T. F Go, Labog & Co. SP Lajom, Virginia L. F Fangasan & Yodong F

702 Cityland 10 Tower 2, Dela Costa corner Valero 810-55-94 Street, Makati City 5 Floor, Executive Building Center, Sen. Gil Puyat 890-9647 Avenue, Makati City 4C Gov. Pascual Avenue, Malabon 330-2071 9-A. Mabini Street, Mandaluyong City 531-8620
th

Loc-ong, Poblacion, Bontoc, 2616 Mountain Province(074) 606-8248 2006 Cityland 10 Tower 1, 156 H.V. Dela Costa St., 753-5906 Salcedo Village, Makati City 491-6968 365-2157 421-4708 (072) 700-5053 (072) 792-1175 364-9937

Mateo Ramos Celestino Llona and Company

SP Abraham, Edmundo S. SP Manuel, Ma. Victoria E. SP Delena, Gil V. SP Balagtas, Meriam G. F A. Sanchez, L. David, & Company SP Santos, J. Phoebus G. F. SP Gimongala, Concesa P.

No. 8 Gasan Street, Bo. Masambong, SFDM, Quezon City Suite 204 Young Trade Building, Gen. Malvar, 28-Apr-11 Cubao, Quezon City MZF Building, Gen. Luna Street, San Fernando, La 21-May-11 Union

Quezon City Quezon City La Union Cebu City

(032) 232-3833 21-May-11 7th St., Dona Rosario Village, Mandaue City, Cebu (032) 231-1551 (032) 231-5441 Rm. 307 Assumpta Building, Mercado Street, San (045) 963-1371 23-May-11 Fernando 03-Jun-11 18 Manapat Street, Tanong, Malabon City 281-0824 Rm. 351 Colon Development Building, Osmena 255-7702 03-Jun-11 Boulevard, Cebu City

(045) 8614420 281-5934 255-7797

Pampanga MAlabon Cebu City

SP - Sole Practitioner F - Auditing Firm

As of February 28, 2011

No. 280 281 282 283 284 285 286 287 288 289 290 0692-A 0143-F 0695-A 0696-A 0144-F 0699-A 0700-A 0702-A 0145-F 0705-A 0706-A

Name SP Berhay, Robinson Jr. D. F Oliveros, Tejada & Co. SP Barrozo, Danilo C. SP Pastoral, Romeo T. F Zuniga, Tupue & Company SP Galang, Benigno L. SP De Jesus, Consolacion B. SP Gliane, Jose Jr. C. F A.T. Abella & Co., CPAs SP Lim, Sixta C. SP Rillorta, Ria C.

Type of Accreditation Group C Group C Group D Group D Group C Group D Group D Group C Group D Group D Group C

Date Accredited 03-Jun-08 04-Jun-08 12-Jun-08 16-Jun-08 16-Jun-08 24-Jun-08 25-Jun-08 11-Jul-08 15-Jul-08 15-Jul-08 15-Jul-08

Expiry Date 03-Jun-11 04-Jun-11 12-Jun-11 16-Jun-11 16-Jun-11 24-Jun-11 25-Jun-11 11-Jul-11 15-Jul-11 15-Jul-11 15-Jul-11

Address

TELEPHONE NUMBER

FAX NUMBER

AREA Dipolog City

383 Lopez Jaena St., Biasong, Dipolog City, (065) 212-6077 Zamboanga Del Norte 2F danding Building, Poblacion 2, Malinta, Valenzuel 292-1716 City 292-1017 Rm. 205 Anita Building, 1300 Quezon Avenue cor. 332-0814 Timog Avenue, Quezon City Lot 1, Blk. 14, Estefano Street, Greenfields 3, 939-6782 Novaliches, Quezon City 2/F Greenfield Building 1, 750 Shaw Boulevard, 634-7350 Mandaluyong City Room 203 Dr. Benin Building, Zamora Street, San (045) 491-0032 Roque, Tarlac City 2227 Onyx Street, Sta. Ana, Manila 561-4295 378 Rayos Compound, Dr. Sixto Antonio Avenue, 571-1186 Rosario, Pasig City 241-C D. Jakosalem Street, Cebu City (032) 255-1963 No. 51 Luna Street, New Intamuros Village, Diliman, 931-8659 Q.C. 2nd Flr. Mercury Building corner Escobar Street, Maharlika Hi-way, San Jose City, Nueva Ecija 6th Floor, TTK Tower Imperial Appliance Plaza Building, Don Apolinar Velez St., Cagayan De Oro City 36 Lea Subdivision, Lanang, Davao City Blk. 6 Lot 7 Ph4 Golden City Subdivision, Sta. Rosa City Rm. 206 DSF Building, Gen. Hizon Avenue, City of San Fernando, Pampanga 224-B Natividad Building, T. Pinpin corner Escolta, Binondo, Manila G-104 Medical Plaza Makati, Amorsolo corner Dela Rosa St., Legaspi Village, Makati City 1025 Concepcion Aguila Street, Quiapo, Manila 511-2612 600-2629 (8822) 714-729 (082) 305-7090 (049) 837-8022 (049) 837-6944 (045) 961-5743 (045) 860-2186 656-7072 817-9457 812-1016 735-3634

292-1716 332-0815

Valenzuela Quezon City Quezon City

634-5087 Mandaluyong City Tarlac 564-3162 MAnila Pasig City 256-0706 932-6277 Cebu City Quezon City Nueva Ecija

291 292 293 294 295 296 297 298 299 300 301 302 303

0146-F 0710-A 0711-A 0712-A 0713-A 0147-F 0718-A 0148-F 0720-A 0721-A 0722-A 0149-F 0726-A

F Baconga, Patriana, Rosalijos & Co. SP Orilla, Alejandro M. SP Carrillo, Warlito M. SP Rodriguez, Cita M. SP Lambus, Vicente C. F E.L. Punsalan and Associates SP Corpuz, Isagani R. F Cabauatan, Lee-Rosales & Co. SP Gabagat, Reynaldo J. SP Chua, Donabel T. SP Miscreola, Edwina R. F Inventor, Miranda & Associates SP Sta. Rita, Alona A.

Group C Group D Group C Group C Group D Group B Group C Group C Group D Group C Group D Group C Group C

15-Jul-08 17-Jul-08 17-Jul-08 23-Jul-08 25-Jul-08 13-Aug-08 20-Aug-08 22-Aug-08 22-Aug-08 26-Aug-08 26-Aug-08 01-Sep-08 04-Sep-08

15-Jul-11 17-Jul-11 17-Jul-11 23-Jul-11 25-Jul-11 13-Aug-11 20-Aug-11 22-Aug-11 22-Aug-11 26-Aug-11 26-Aug-11 01-Sep-11 04-Sep-11

Cagayan de Oro Davao City (049) 5344364 Laguna PAmpanga MAnila 750-7813 Makati City MAnila Muntinlupa City Quezon City Mandaluyong City Paranaque City Bacolod City Ilolilo City As of February 28, 2011

Unit 207 Page 1 Building, Acacia Avenue, Madrigal 809-7103 Business Park, Ayala-Alabang, Muntinlupa City 24 Rodriguez Dr. Jordan Valley Village, Baesa, Quezon City 644-B Boni Avenue, Mandaluyong city 97 Multinational Avenue, Multinational Village, Paranaque City Rms. 221-222 Plaza Mart City Mall, Gonzaga St., Bacolod City Lot 14 Blk. 72 Kobe Street, Metropolis, Jaro, Iloilo City 361-3506 534-0053 821-5734 (034) 434-6963 (033) 320-4002

SP - Sole Practitioner F - Auditing Firm

No. 304 305 306 307 308 309 310 311 312 313 314 315 316 317 318 319 320 321 322 323 324 325 326 327 0727-A 0728-A 0729-A 0730-A 0731-A 0026-F 0734-A 0735-A 0151-F 0737-A 0152-F 0153-F 0742-A 0743-A 0154-F 0745-A 0155-F 0750-A 0751-A 0752-A 0156-F 0754-A 0755-A 0756-A

Name SP Cuasay, Joan A. SP Uy, Albert Paul C. SP Gines-Munsayac, Helen V. SP Chu, Arthur T. SP Alagbay, Aida A. F Sison Corillo Parone & Co. SP Dy, Jaime G. SP Yu, Romualdo L. F F. Leano and Company SP Alon, Emma L. F Acyatan & Co. F R.S. Bernaldo & Associates SP Alapag, Marcelino T. SP Te, Shirley S. F Nathaniel P. Colobong & Co. SP Brusas, Noemi C. F Danac & Associates SP Frivaldo, Nelson T. SP Rendon, Edilberto C. SP Navea, Josefina M. F Olano, Duterte & Associates SP Reyes, Rowena A. SP Santos, Marilou B. SP Cajigal, Enita U.

Type of Accreditation Group D Group C Group C Group C Group D Group A Group C Group C Group C Group C Group A Group A Group D Group C Group C Group D Group D Group D Group C Group D Group D Group C Group D Group D

Date Accredited 09-Sep-08 12-Sep-08 17-Sep-08 19-Sep-08 22-Sep-08 25-Sep-08 30-Sep-08 07-Oct-08 08-Oct-08 9-Oct-08 09-Oct-08 16-Oct-08 17-Oct-08 21-Oct-08 22-Oct-08 23-Oct-08 23-Oct-08 03-Nov-08 10-Nov-08 10-Nov-08 10-Nov-08 11-Nov-08 24-Nov-08 24-Nov-08

Expiry Date 09-Sep-11 12-Sep-11 17-Sep-11 19-Sep-11 22-Sep-11 25-Sep-11 30-Sep-11 07-Oct-11 08-Oct-11 09-Oct-11 09-Oct-11 16-Oct-11 17-Oct-11 21-Oct-11 22-Oct-11 23-Oct-11 23-Oct-11 03-Nov-11 10-Nov-11 10-Nov-11 10-Nov-11 11-Nov-11 24-Nov-11 24-Nov-11

Address 230 San Vicente South, Calapan City A. Pablo Street., Karuhatan, Valenzuela City ABC Building, Rizal Street, San Jose City, Nueva Ecija No. 3 Mabini Texas Street, Iloilo City B5 L5 Honor Street, Meritville Townhomes, Pulang Lupa, Las Pinas City Unit 2005B 20th Floor, West Tower, PSEC Centre, Exchange Road, Ortigas Center, Pasig City 1425 La Torre Street, Sta. Cruz, Manila #74 M. Hizon St., 10th Ave., Caloocan City

TELEPHONE NUMBER (043) 405-6263 291-1944 (044) 511-6201 (044) 511-0196 (033) 336-9024 (033) 336-3146 871-7659 687-6649 254-9720 361-5358; 330-1835

FAX NUMBER (043) 4056221 (044) 9473337

AREA Calapan City Valenzuela Nueva Ecija Iloilo City

875-0285 687-6795

Las Pias City Pasig City MAnila

367-1009

Caloocan City Manila

242-2718 Unit 2607 World Trade Exchange Tower, Juan Luna 242-2758 242-2765 Street, Binondo, Manila 2nd Flr., Royal Star Bldg., Capinpin St., Bian, Laguna 12th Floor, The Columbia Tower, Ortigas Avenue, Mandaluyong city Unit 1810 Cityland 10 Tower 1, Ayala cor. H.V. Dela Costa, Makati City 101-103, 2nd Floor, Marlin Hotel, Balibago, Angeles City Rm. 221, 2F Queensland Building, Dolores City, Pampanga Room 201, RCBC Building, Bataan Economic Zone, Mariveles, Bataan 127 R. Berroya Street, San Vicente, San Pedro, Laguna 75 Maginoo Street, Diliman, Quezon City (049) 411-3028 726-7961 to 62 812-1718 to 24 892-6660 (045) 961-3105 (047) 935-4244 869-0092 869-0382 921-4920

241-4614 (049)5116014 723-9516 813-6539 625-8123

Laguna Mandaluyong City Makati City Angeles PAmpanga

(047) 9354524

Bataan Laguna

921-8569 241-1184

Quezon City MAnila Quezon City Las Pias City

Rm. 626 Downtown Center Building, Binondo, Manila242-1628 208-D Golfhill Terraces Condominium, Manotok Drive, Old Balara, Quezon City 952-4268

83 Dama de Noche Street, Rainbow Village 3, 806-4511 Almanza 1, Marcos Alvarez Avenue, Las Pinas City Tan Building, Rizal Street, Tagum City, Davao del (084) 217-3574 Norte 3rd Floor, AFFTIC Building, Plaza Burgos, Guagua, (045) 900-4826 Pampanga (045) 963-6565 Blk. 7 Lot 3 Narra Avenue, Anahaw Homes, Dita, Sta 847-8020 Rosa, Laguna 12 Sampaguita St., JPA Subd., Muntinlupa City 831-3466 (084) 4001213 (045) 9616038 847-8020

Davao City

Muntinlupa City As of February 28, 2011

SP - Sole Practitioner F - Auditing Firm

No. 328 329 330 331 332 333 334 335 336 337 338 339 340 341 342 343 344 345 346 347 348 349 350 351 352 0757-A 0758-A 0759-A 0157-F 0158-F 0159-F 0766-A 0767-A 0768-A 0769-A 0770-A 0771-A 0774-A 0775-A 0160-A 0784-A 0161-F 0162-F 0163-F 0789-A 0792-A 0796-A 0165-F 0799-A 0801-A

Name SP Gonzales, Roberto G. SP Manalac, Maria Theresa S. SP Repato-Ladiza, Corazon S. F Po Lao Marquez Benedictos & Co F Pascual, Pascual and Co. F A.R. Sayson & Associates SP Caparas, Jaydee P. SP Manzano, Rufino SP Torre, Merrilyn S. SP Tuplano, Cynthia B. SP Acedo, Timoteo A. SP De los Reyes, Mario Enrique SP Cua, Leonardo G. SP Valerio, Enrique S. F Alas, Oplas & Co., CPAs SP Cua, Francisco C. F E.R. Sarcauga & Company F V.T. Villamala & Associates F Nila N. Mendiola & Company SP Gonzales, Wilhelmina R. SP Granada, Rommel O. SP Gallo, Dolores G. F Malbas, Mahinay & Co. SP Baltbat, Ma. Teresita G. SP Bantillan, Jerry F.

Type of Accreditation Group D Group C Group D Group C Group C Group C Group C Group C Group C Group D Group C Group C Group D Group C Group A Group D Group B Group C Group C Group C Group D Group D Group C Group D Group C

Date Accredited 24-Nov-08 24-Nov-08 27-Nov-08 27-Nov-08 16-Dec-08 17-Dec-08 18-Dec-08 18-Dec-08 18-Dec-08 05-Jan-09 05-Jan-09 6-Jan-09 16-Jan-09 30-Jan-09 02-Feb-09 16-Feb-09 24-Feb-09 24-Feb-09 03-Mar-09 04-Mar-09 05-Mar-09 17-Mar-09 17-Mar-09 26-Mar-09 26-Mar-09

Expiry Date 24-Nov-11 24-Nov-11 27-Nov-11 27-Nov-11 16-Dec-11 17-Dec-11 18-Dec-11 18-Dec-11 18-Dec-11 05-Jan-12 05-Jan-12 06-Jan-12 16-Jan-12 30-Jan-12 02-Feb-12 16-Feb-12 24-Feb-12 24-Feb-12 02-Mar-12 03-Mar-12 04-Mar-12 16-Mar-12 16-Mar-12 25-Mar-12 25-Mar-12

Address

TELEPHONE NUMBER

FAX NUMBER

AREA

Blk. 12 Lot 2 Berlin Street, Calamba Hills II, barandal, (049) 535-0140 Calamba, Laguna Tourist Hotel Compound, Iyam, Lucena City Lot 26 Road 12 Phase V Cogeo Village, Brgy. 646-4423 Bagong Nayon I, Antipolo City 18-A Villa Socorro Street, Brgy. Bahay Toro, Project 920-0982 8, Quezon City Rm. 101 Ledesma Bldg., Gen. Luna St., Intramuros, 527-2271 Manila Suite 311 PVLB Building, Pearanda St., Legaspi (052) 480-9155 City 525 R. Palma Street, San Antonio, Cavite City 0927-2328970 No. 26 Acuna Drive, Tandang Sora, Quezon City 926-4129

Antipolo 453-0294 527-5485 Quezon City City of Manila Legaspi City Cavite 926-4130 Quezon City Caloocan City 4700559 Rizal PAranaque City Quezon City 371-1512 Quezon City City of Manila 815-4919 371-1641 (032) 2317049 Makati City Quezon City Cebu City Cebu City Makati City Bacolod City Bacolod City 891-1136

No. 50, 8th Avenue, West Grace Park, Caloocan City323-3333 Blk. 1 Lot 22 Homepoint Village Phase B, Angono 451-2160 Rizal No. 20 Amethyst Street, Severina Diamond 822-8147 Subdivision, Km. 18, Paranaque City No. 3 Pasooy St., Brgy. Masambong, SFDM, Quezon 365-1937 City 371-6786 53 Baler Street, SFDM, Quezon City 371-6787 Rm. 312 Burke Bldg., Burke St., Escolta, Manila 241-5254 244-6054 5896 243

23/F PBCom Tower, 6795 Ayala Avenue corner 728-2060 Herrera St., Makati City 11-A Scout Madrinan Street, South Triangle, Quezon 371-1640 City Astron Gestus Bldg., Gorordo Ave., Cebu City Top of Bank of Commerce, Plaridel St.-Osmena Blvd., Cebu City Unit 2105 & 2106 Cityland 10 Tower 1, H.V. Dela Coasta Street, Salcedo Village, Makati City NEDF Building, 6th Street, Bacolod City Rm. 211-213 Yusay Building, Araneta Street, Bacolod City 20th Floor Security Bankc Center Building, 6776 Ayala Avenue Makati Cit Door 2, 2/F DCT-MPC Building, JP Rizal Street, Tagum City 2537-A s. Del Rosario Street, Gagalangin, Tondo, Manila Rm. 9 JS Building, Lacson Street, Bacolod City (032) 231-7040 (032) 255-1678 (032) 253-0660 893-7397 817-7128 817-4687 433-1828 (034) 433-3295 (034) 435-1004 891-1338 (084) 2187772 233-4791 492-7565 (034) 434-2878

951-2110 (034) 435Bacolod City 1165 As of February 28, 2011

SP - Sole Practitioner F - Auditing Firm

No. 353 354 355 356 357 358 359 360 361 362 363 364 365 366 367 368 369 370 371 372 373 374 375 376 377 378 379 0802-A 0803-A 0805-A 0806-A 0166-F 0809-A 0810-A 0811-A 0812-A 0167-F 0814-A 0815-A 0816-A 0817-A 0818-A 0819-A 0821-A 0822-A 0823-A 0825-A 0826-A 0827-A 0168-F 0169-F 0832-A 0833-A

Name SP Santiago, Emmanuel C. SP Mangalallan, Erlinda A. SP Alcantara, Luis M. SP Orio, Felix C. F Ocampo, Mendoza, Leong, Lim & Co. SP Mendoza, Paciencia B. SP Manaligod, Silvestre A. SP Dela Cruz, Editha C. SP Manaloto, Gilberto L. F Leong, Eralino Acuna Degala & Co. SP Irineo, Rosalina C. SP Maminta, Gina M. SP Alvarez, Ronald B. SP Entia, Carina B. SP Mendoza, Rufo R. SP Isidro, Ricardo I. SP Lin, Debbie Karen T. SP Du, Cleopatra A. SP Armijo, Liberty F. SP Bolanio, Lucio Jr. N. SP Batol-Perete, Rosario SP Gacula, Ma. Fe Glycyrrhiza T. F Tardecilla Verdolaga & Co. F Dungog & Associates SP Operario, Alberto Y. SP Pablo, Salvador I.

Type of Accreditation Group C Group C Group D Group C Group B Group C Group D Group C Group C Group C Group C Group C Group C Group D Group C Group C Group C Group C Group C Group D Group D Group C Group C Group D Group C Group C Group C

Date Accredited 30-Mar-09 02-Apr-09 8-Apr-09 08-Apr-09 15-Apr-09 17-Apr-09 29-Apr-09 29-Apr-09 29-Apr-09 11-May-09 11-May-09 11-May-09 11-May-09 12-May-09 12-May-09 18-May-09 28-May-09 2-Jun-09 02-Jun-09 03-Jun-09 08-Jun-09 9-Jun-09 09-Jun-09 22-Jun-09 22-Jun-09 22-Jun-09 23-Jun-09

Expiry Date 29-Mar-12 01-Apr-12 07-Apr-12 07-Apr-12 14-Apr-12 16-Apr-12 28-Apr-12 28-Apr-12 28-Apr-12

Address 2004 F. Agoncillo St., Malate, Manila 2004 F. Agoncillo St., Malate, Manila No. 6, 4th Street, BBB, Marulas, Valenzuela City

TELEPHONE NUMBER 525-6017 525-6017 291-6878

FAX NUMBER 536-7191

AREA City of Manila Manila Valenzuela

Rm. 202 De Leon Building, Pabayo-Pacana Streets (08822) 72-8398 Cagayan de Oro City Unit 1905 Regalia Park Tower, 150 P. Tuazon 912-9489 439-1788 Boulevard, Cubao, Quezon City 182 Esteban Mayo Street, Lipa City, Batangas 16-C Tin Road, Pilar Village, Las Pinas City 2nd Floor, Dona Nena Building, Sabang, Baliuag, Bulacan B5 L5 St. George St., Sto. Nio Village Phase 4, Tunasan, Muntinlupa City (043) 756-3895 635-9144 (044) 766-7735 861-8018 683-7257

Quezon City Batangas

Muntinlupa City Davao City

10-May-12 4th Floor, Reliance Building, Rizal Street, Davao City(082) 228-6695 10-May-12 10-May-12 10-May-12 Kamagong Street, Nueva Villa Subd., Batang Alangilan, Batangas City Rm. 301 Landmark Building, Kalayaan Village, Quebiawan, San Fernando, Pampanga (043) 723-1049 (045) 861-1135 (045) 861-8703 (045) 9610427

Pampanga Lipa City Davao City Batangas

Ground Flr. Building A, Fieta World Mall, Marawoy, (043) 404-0080 Lipa City (082) 222-9430 11-May-12 201 Montelibano Building, F. Inigo Street, Davao City (082) 300-2256 (043) 756-3828 252-0096 252-0819 817-7379

11-May-12 H. Latorre St., Barangay 10, Lipa City, Batangas 17-May-12 38 Estacio Subdivision, Martires, Pateros 27-May-12 837 Masangkay St., Sta. Cruz, Manila 01-Jun-12 01-Jun-12 02-Jun-12 07-Jun-12 08-Jun-12 08-Jun-12 21-Jun-12 21-Jun-12 21-Jun-12 22-Jun-12

Pateros City of Manila Makati City

Unit 2316 Cityland 10 Condominium , Tower 1, 6815 817-7280 H.V. Dela Costa St., Salcedo Village, Makati City Unit 1236 Cityland 8, 98 Sen. Gil Puyat Avenue, 812-1533 Makati City 1324 Lopez Jaena Street, Paco, Manila 564-5635 14 SaturnStreet, Bricktown 3, Moonwalk, Paranaque 821-8737 City Rm. 203, MCR Industries Bldg., 495 Boni Ave., 533-2287 Mandaluyong City 532-5071 to 74 505 ITC Bldg., 337 Gil Puyat Ave., Makati Cit 899-9479 3rd Flr. Universal Re Building, Paseo de Roxas, Makati City 810-7431 A. Mabini St., cor. Kalaw St., Ermita, Manila 884-11-94 Rm. 204 2/F Rudel Building, Diego Street, Baguio (074) 304-3887 City Virgen SG Brgy. Bldg., 3rd Flr., Rms. 325 & 326 (034) 434-2148 Lacson corner 6th Street, Bacolod City

Mania Paranaque City Mandaluyong City Makati City Makati City City of Manila

899-9448 812-2345

0834-A Sole Practitioner Ernesto R. SP Maalat, SP F - Auditing Firm

(034) 433Bacolod City 3184 February 28, 2011 As of

No. 380 381 382 383 384 385 386 387 388 389 390 391 392 393 394 395 396 397 398 399 400 401 402 403 404 405 0835-A 0836-A 0837-A 0838-A 0839-A 0840-A 0841-A 0170-F 0843-A 0844-A 0845-A 0846-A 0847-A 0848-A 0849-A 0850-A 0851-A 0171-F 0854-A 0855-A 0856-A 0857-A 0858-A 0859-A 0860-A

Name SP Concepcion, Rossana A. SP Veloria, Bernabe Sr. L. SP Bermudez, Nestor C. SP Bermudez Gil C. SP Codilla, Rolando A. SP Harina, Ricardo M. SP Gemora, Marites S. F Endriga, Manangu & Associates SP Briones, Thelma C. SP Esperida, Jaime P. SP Zurbano, Ruben E. SP Caliguiran, Rio Joy A. SP Balmores, Lucilita M. SP Fernando, Luisa M. SP Antipasado, Jr. Tarcisio B. SP Castelo, Eduardo G. SP Ramirez, Lorelei C. F Sicangco Menor Villanueva & Co. SP Anuran, Adones B. SP Viernes, Susana B. SP Lucenio, Joel A. SP Buenaventura, Lorna A. SP Halili, Eduardo C. SP Lim, Eulogio C. SP Cruz, Annabel A.

Type of Accreditation Group C Group C Group D Group C Group C Group C Group C Group C Group C Group C Group C Group C Group C Group D Group D Group D Group C Group C Group C Group D Group C Group D Group C Group D Group D Group C

Date Accredited 23-Jun-09 24-Jun-09 02-Jul-09 02-Jul-09 02-Jul-09 06-Jul-09 07-Jul-09 08-Jul-09 14-Jul-09 14-Jul-09 14-Jul-09 15-Jul-09 20-Jul-09 20-Jul-09 23-Jul-09 23-Jul-09 23-Jul-09 23-Jul-09 24-Jul-09 28-Jul-09 29-Jul-09 31-Jul-09 06-Aug-09 06-Aug-09 11-Aug-09 11-Aug-09

Expiry Date 22-Jun-12 23-Jun-12 01-Jul-12 01-Jul-12 01-Jul-12 05-Jul-12 06-Jul-12 07-Jul-12 13-Jul-12 13-Jul-12 13-Jul-12 14-Jul-12 19-Jul-12 19-Jul-12 22-Jul-12 22-Jul-12 22-Jul-12 22-Jul-12 23-Jul-12 27-Jul-12 28-Jul-12 30-Jul-12 05-Aug-12 05-Aug-12 10-Aug-12 10-Aug-12

Address L16 B3 Mercedes Homes III, Binan, Laguna

TELEPHONE NUMBER (049) 512-8538

FAX NUMBER (02) 4294802

AREA Laguna

66 Lizares Subdivision, Taculing, Bacolod City (034) 432-1366 No. 14 Gatmaitan Street cor. Barcelon Street, BF 501-6441 Resort Village, Las Pinas City Unit 9, 3rd Floor, CLP Complex, Mercedes Avenue, 642-5069 San Miguel, Pasig City 6th Ave. Agro-Macro Subdivision, Cabancalan, Mandaue City 300 Narra Drive, Tugbungan, Zamboanga City (032)348-7663 (062)991-9101 Cebu City Zamboanga Cavite City

Blk. 32 Lot 11, Lauaan St., Central Phase 3, Camella (146)572-0521 Homes, Spring Ville City, Molino, Bacoor, Cavite 12 Edades Street, Corinthian Gardens, Ugong Norte, 813-7989 Quezon City 2357 Garrido Street, Sta. Ana, Manila 564-4363 100 Almazor Street, Maricaban, Pasay City 854-7882 18-A Malong St., Brgy Marilag, Project 4, Quezon City 439-2839 B45 L19 Justice Street, Goodwill I, San Bartolome, Quezon City 417-2505 Friedknit Creations, Inc. No. 3OV Midland Manor II, 726-9040 Washington St., Greenhills, San Juan, M. Mla. 721-2854 No. 7 Burgos Street, Cabuyao, Laguna 243 Pearl St., Sta. Lucia Village V, Punturin, Valenzuela City 4/F, RGC Building, 219 Apo Street, Mandaluyong City (049) 832-0398 445-12-23 531-5177 532-6334 532-6334 888-1374

Quezon City

San Juan

Valenzuela

Unit 5 RGC Building, 219 Street, Mandaluyong City 531-9430 #2 Dona Gloria Ave., Villa Gloria Subd., Angeles City888-2099 No. 7 A. Delas Alas Street, Taal, Batanga 2135 C Primo de Rivera Street, Makati City B8 L14 Pearl Street, Juana I, Binan, Laguna 290 Unit C, Richilda Building, Chipeco Avenue Extension, Halang, Calamba City Rm. 220, BPI Condominium Bldg., Plaza Cervantes, Binondo, Manila No. 80 Old Sauyo Road, Brgy. Sauyo, Novaliches, Quezon City B11 L10 Perpetual Village VI, Mambog 4, Bacoor, Cavite 1 Rd. 12-A, UPS-5, Sucat, Paraaque (043) 408-1012 994-7159 529-3822 (049) 545-9533 242-1079 939-6750 (046) 471-7090 875-7241 829-1961

Mandaluyong City Makati City Batangas

Laguna 242-0857 City of Manila

SP 0862-A Sole Practitioner Ethel E. SP Codiera, F - Auditing Firm

Paranaque City As of February 28, 2011

No. 406 407 408 409 410 411 0863-A 0864-A 0172-F 0868-A 0173-F 0869-A

Name SP Leyson, Agapito, Jr. A. SP Adiarte, Jose Jr. M. F Lupo S. Ramos & Co. CPAs SP Adoremus, Restituto R. F Gomez & Gomez SP Fernandez, Feliciano G.

Type of Accreditation Group C Group D Group C Group D Group C Group D

Date Accredited 11-Aug-09 13-Aug-09 13-Aug-09 18-Aug-09 18-Aug-09 19-Aug-09

Expiry Date 10-Aug-12 12-Aug-12 12-Aug-12 17-Aug-12 17-Aug-12 18-Aug-12

Address 116 Texas Street, Pasog Greenpark Village, Dela Paz, Pasig City

TELEPHONE NUMBER 646-9104

FAX NUMBER

AREA PAsig City

69-16th Avenue, Cubao, Quezon City 911-8479 LK Building MacArthur Highway, Dolores, City of San(045) 961-3101 Fernando, Pampanga (046) 961-3830 115 Diamond Street, CVS Homes I, Felix Avenue, Cainta, Rizal Blk 1 Lot 27 Royal Palm Subdivision, Bacolod City 104 Halcon Street, Sta. Mesa Heights, Laloma, Quezon City Unit M, 5th Floor, West Gate Tower, Investment Drive, Madrigal Business Park, Ayala Alabang, Muntinlupa City 645-7814 (034) 446-3500 818-0106 742-7250 932-5006 659-0923

911-8502 (045) 9612414

Quezon City Pampanga

Quezon City

412

0174-F

F Morfe, Ceneta & Co.

Group C

20-Aug-09

19-Aug-12

413 414 415 416 417 418 419 420 421 422 423 424 425 426 427 428

0175-F 0873-A 0176-F 0875-A 0876-A 0880-A 0881-A 0882-A 0884-A 0886-A 0177-F 0889-A 0891-A 0892-A 0893-A 0894-A

F Mendoza, Querido & Co. SP Maturgo, Narciso C. F Caballero-Lacsa & Co. SP Liwanag-Dacuycuy, Imelda E. SP Sobremonte, Katherine U. SP Desabelle, Myrna L. SP Alcantara, Henedina S. SP Trinanes, Soledad M. SP Sia, Ricky A. SP Fabre, Zosimo, Jr. S. F Garcia, Pangilinan and Co. SP Verde, Orlando V. SP Velasco, Abelardo D. SP Bonilla, Sonny S. SP Ileto, Amelita N. SP Aguilar, Danilo T.

Group A Group D Group C Group D Group C Group C Group C Group D Group C Group D Group C Group C Group C Group C Group C Group C

20-Aug-09 27-Aug-09 03-Sep-09 3-Sep-09 3-Sep-09 10-Sep-09 10-Sep-09 11-Sep-09 14-Sep-09 14-Sep-09 15-Sep-09 17-Sep-09 29-Sep-09 29-Sep-09 02-Oct-09 05-Oct-09

19-Aug-12 26-Aug-12 02-Sep-12 02-Sep-12 02-Sep-12 09-Sep-12 09-Sep-12 10-Sep-12 13-Sep-12 13-Sep-12 14-Sep-09 16-Sep-12 28-Sep-12 28-Sep-12 01-Oct-12 04-Oct-12

22nd Flr., Multinational Bancorporation Centre, 6805 887-1888 Ayala Avenue, Salcedo Village, Makati City 5th Flr., NYTM Building, 819 Ilaya St., San Nicolas, 241-8441 Manila 241-8383 177 Lower Kalakalan, Olongapo City 22 Pedro Ladia Street, Project 4, Quezon City (047)-224-2964 437-0059 913-7093

887-1264

Makati City City of Manila Olongapo City Quezon City

No. 50 8th Avenue, West Grace Park, Caloocan City 323-3333 Lot 31, Block 3-A, Sta. Filomena Street, Eroreco Subd., Mandalagan, Bacolod City Rm. 512 West City Plaza, No. 66 West Avenue, Quezon City B 41 Lot 4 Soldiers Hills Village, Putatan, Muntinlpa City No. 7 Bulgaria Street, Better Living Subdivision, Paranaque City Corner Capistrano-Macahambus Streets, Cagayan de Oro City 3-I Edificio Enriqueta, corner Amoranto St. & D. Tuason Streets, Sta. Mesa Heights, Quezon City Unit 1210 Cityland Pasong Tamo Tower, Chino Roces Avenue, Makati City Poblacion 1, Currimao, Ilocos Norte Unit 16 Block 5 Romarosa Townhomes, Luzon Avenue, Quezon City (034) 433-5535 (034) 434-0424 291-1015 391-9397 823-4549 (08822) 724728 (088) 856-1458 732-7860 856-4377 932-2369 0916-4684442

365-8248 (034) 4334243

Caloocan City

Quezon City

822-7456 (08822) 724-728 732-7871 Cagaya de Oro Quezon City Makati City Ilocus Norte Quezon City Quezon City 361-67400 Rizal

23 Rd. 14, Brgy. Bahay Toro, Project 8, Quezon City 926-4199 26 Jaguar St., Village East Executive Homes, Felix 656-1972 Avenue, Cainta, Rizal

SP - Sole Practitioner F - Auditing Firm

As of February 28, 2011

No.

Name

Type of Accreditation Group C Group C Group D Group C Group D Group C Group C Group C Group C

Date Accredited 05-Oct-09 08-Oct-09 08-Oct-09 13-Oct-09 14-Oct-09 20-Oct-09 20-Oct-09 22-Oct-09 22-Oct-09 27-Oct-09 05-Nov-09 21-Dec-09 23-Dec-09 23-Dec-09 23-Dec-09 23-Dec-09 23-Dec-09 06-Jan-10 11-Jan-10 19-Jan-10 25-Jan-10 25-Jan-10 26-Jan-10 02-Feb-10

Expiry Date

Address

TELEPHONE NUMBER

FAX NUMBER

AREA

429 430 431 432 433 434 435 436 437 438 439 440 441 442 443 444 445 446 447 448 449 450 451 452

0895-A 0896-A 0178-F 0898-A 0899-A 0900-A 0179-F 0903-A 0180-F 0181-F 0182-F 0908-A 0909-A 0910-A 0183-F 0912-A 0913-A 0184-F 0185-F 0916-A 0917-A 0918-A 0919-A

SP Baduria, Roel R. SP Inez, Nora E. SP Aguirre, Michael L. SP Belinario, Felomino S. SP Gerero, Marites L. SP Balagot, Felicisima A. F Altarejos, Altarejos & Co. SP Legaspi, Marcos A. F Daroya and Company F F.B Del Rosario, Jr. & Co. F Quilab Cabilin Bato & Co., CPAs SP Chua, Roselyn T. SP Bermudez, Luis V. SP Cailing, Pepe L. F Gatmaitan and Associates, CPAs SP Manuel, Angelito L. SP Rillo, Roberto A SP Manaig, Medilla & Co. F Tenorio Larena & Co., CPAs SP Pilapil, Evelyn A. SP Gonzales, Luciana M. SP Ty, Abner A. SP Chua, Lin Lay

04-Oct-12 07-Oct-12 07-Oct-12 12-Oct-12 13-Oct-12 19-Oct-12 19-Oct-12 21-Oct-12 21-Oct-12 26-Oct-12 04-Nov-12 20-Dec-12 22-Dec-12 22-Dec-12 22-Dec-12 22-Dec-12 22-Dec-12 05-Jan-13 10-Jan-13 18-Jan-13 24-Jan-13 24-Jan-13 25-Jan-13 01-Feb-13

Unit 1120 City & Land Mega Plaza, ADB Avenue cor.914-1293 Garnet Road, Ortigas Center, Pasig City 633-2898 310 WDC Building, Osmena Boulevard, Cebu City 1802 Cityland Pasong Tamo Tower , Chino Roces Avenue, Makati City 1915 Agoncillo St., Malate Manila 17-A J. Feliciano Street, Sagad, Pasig City 191 Don Alfro St., Tetuan, Zamboaanga City 412-2988 892-2568 893-0886 536-84-49 643-4092 (062) 991-2567 (062) 9924350 (034) 4344961 Zamboanga Bacolod City Rizal (075) 5224333 521-3279 (088)8564401 Pangasinan City of Manila Cagayan de Oro Zamboanga Cebu City Makati City Manila

1230 Magsaysay St., Gonzaga Subdivision, Bacolod (034) 433-4961 City, Negros Occidental 6100 (034) 708-5225 37 Targa St., Village East, Executive Homes, Cainta, 656-1437 Rizal 3/F, FIB Building, Mayombo District, Dagupan City 2F Royal Bay Terrace Building, U.N. Ave., Cor. Cortada St., Ermita, Manila 2/F Executive Centrum Building JR Borja Street, Cagayan de Oro 1st Door Uro Building, Tomas Claudio St., Zamboanga City (075) 522-7098

Group C Group C Group C Group D Group D Group C Group C Group D Group D Group C Group D Group C Group C Group C Group C

521-3279 (08822)72-7515 (062) 991-5560

10 Volleyball Street, Mariquita Pueblo, Dita, Sta. Ros (049) 531-2044 City, Laguna 068 Aparente Avenue, Soriano Subd., City Heights, 552-4756 General Santos City 178 Aguirre Ave., BF Homes Paranaque City 820-4004 552-1303 825-0363 General Santos Las Pias City

123 Road 8, Barangay Bagong Pagasa, Quezon City455-2039 726 Craig Street, Sampaloc, Manila 1295 ME Crossing, Calamba City, Laguna 749-5446 (049) 502-2700 743-3079 823-0560 Quezon City

Suite 303 Web-Jet Building. No. 64 Quezon Avenue 712-8426 corner BMA, Quezon City 4828 Camia Street, Marimar Village, Brgy. Sun Valley, Paranaque City MacArthur Highway, Lolomboy, Bocaue, Bulacan Lot 4, Block 5, Ferrari Street, Central City Subdivision, Legaspi City 2059 M. Natividad St., Sta. Cruz,Manila 4092 Airport Road, Baclaran, Paranaque City 710-6828 (044) 692-2362 0918-9404382 (052) 821-1359 781-5916 851-0625 851-7994

Legaspi City Manila 832-7725 As of February 28, 2011

SP 0920-A Sole Practitioner SP Capili, Flora L. F - Auditing Firm

No. 453 454 455 456 457 458 459 460 461 462 463 464 465 466 467 468 469 470 471 472 473 474 475 476 0186-F 0922-A 0923-A 0924-A 0925-A 0187-F 0929-A 0930-A 0932-A 0353-A 0935-A 0936-A 0937-A 0938-A 0939-A 0188-F 0944-A 0189-F 0947-A 0190-F 0191-F 0950-A 0951-A 0192-F

Name F Eribert S. Padilla and Co. SP Lopez, Dominena R. SP Oliveros, Dick D. SP Cayco, Simeon M. SP Suba, Ricardo O. F Senturias, Jimenez and Company SP Dimaculangan, Rosita A. SP Caleon, Luisa A. SP Dinorog, Raymundo L. SP Torres, Milagros R. SP Romano, Genielle B. SP Tampis, Ma. Luz C. SP Saway, Romualdo M. SP Nenita I. Basconcillo SP Agustin, Juan T. F Alexander E. Ramos & Associates SP Toribio, Elizabeth D. F Mabaga, Nava and Company SP Dela Cruz, Antonio C. F C.M. Ilagan & Associates F Famatigan, Famatigan & Associates SP De Castro, Felix M. SP Osorio, Natividad V. F Diaz Murillo Dalupan & CO

Type of Accreditation Group D Group C Group C Group D Group D Group A Group D Group C Group C Group C Group D Group C Group C Group C Group C Group D Group C Group D Group D Group C Group C Group D Group D Group A

Date Accredited 02-Feb-10 04-Feb-10 05-Feb-10 08-Feb-10 10-Feb-10 11-Feb-10 12-Feb-10 26-Feb-10 26-Feb-10 26-Feb-10 01-Mar-10 05-Mar-10 05-Mar-10 05-Mar-10 05-Mar-10 17-Mar-10 19-Mar-10 24-Mar-10 26-Mar-10 26-Mar-10 31-Mar-10 05-Apr-10 06-Apr-10 07-Apr-10

Expiry Date 01-Feb-13 03-Feb-13 04-Feb-13 07-Feb-13 09-Feb-13 10-Feb-13 11-Feb-13 25-Feb-13 25-Feb-13 25-Feb-13 28-Feb-13 04-Mar-13 04-Mar-13 04-Mar-13 04-Mar-13 16-Mar-13 18-Mar-13 23-Mar-13 25-Mar-13 25-Mar-13 30-Mar-13 04-Apr-13 05-Apr-13 06-Apr-13

Address Rm. 322 PSSC Building, Commonwealtg Avenue, Diliman, Quezon City Blk. 161 L7 San Francisco St., Rizal, Makati 12 Afghanistan St., Better Living, Paranaque City

TELEPHONE NUMBER 928-2632 729-0328 776-8461

FAX NUMBER

AREA

776-2322

Paranaque City

105 Chico Street, Justinville Subdivision, Bacoor, (046) 472-2078 Cavite No. 20 Emerald Street, Fern Village, Pasong Tamo, 952-7101 Makati City 2/F Greenfield Building 1, 750 Shaw Blvd., 638-8077 Mandaluyong City M. Manabat Street, San Antonio, Binan, Laguna Poblacion, Pulilan, Bulacan Capistrano-Gomez Streets, Cagayan de Oro City Rm. 501 APC Building, 1186 quezon Avenue, Quezon City (049) 511-7455 376-2324 (08822) 711815 374-2511

931-0885 631-6207 (049) 4113519 416-0866 Quezon City Mandaluyong City

332-1340

Quezon City

Greenhills Garden Square Condominium, 297 Bonny 415-0376 Serrano Avenue, Quezon City Rm. 305 Dona Candelaria, No. 32 Visayas Avenue 454-3747 cor. Congressional Avenue, Quezon City Unit 208, Tulip Bldg., South Zuzuarregui St., Old Balara, Quezon City No. 14 Evangeline Pascual St., BF Resort Village, Pamplona, Las Pias, Metro Manila 436-0644 875-3165 (077) 781-2359 456-2308 Quezon City Las Pias City Ilocus Norte 817-3927 536-6887 Makati City

San Lorenzo, San Nicolas, Ilocos Norte Suite 815 Herrera Tower, V. A. Rufino cor. Valero 892-7284 Street, Salcedo Village, Makati City 14F R. Magsaysay Building, Roxas Boulevard, 338-4136 Malate, Manila Unit 305 Lolo Berong Building, Nuevo Avenue, Imus, (046) 471-3667 Cavite Blk. 12 Lot 21 San Dionisio Subdvision, Granada, 432-2554 Bacolod City 708-1342 346 Dansalan St., Brgy. Malamig, Mandaluyong City 535-9005

533-9389

Mandaluyong City

SP - Sole Practitioner F - Auditing Firm

237 Cityland Pioneer, 128 Pioneer Street, 746-0635 638-2999 Mandaluyong City Lot 21-A, Block 48, Road 22, Phase 1, Cogeo Village 647-9073 Antipolo City Lot 26 J. de leon Street, Cooperative Village, San 825-3273 Dionision, Paranaque City 894-5892 to 95 5/F Don Jacinto Bldg., Dela Rosa cor. Salcedo Sts., 892-3642 893 818-1872 Legaspi Village, Makati City 5572

Makati City

As of February 28, 2011

No. 477 478 479 480 481 482 483 484 485 486 487 488 489 490 491 0952-A 0953-A 0954-A 0955-A 0956-A 0957-A 0958-A 0193-A 0960-A 0961-A 0194-F 0964-A 0965-A 0966-A 0967-A

Name SP Villanueva, Roberto F. SP Cayabat, Judy Tan SP Cailles Lo, Emily SP Que, Agustina L. SP Danlag, Ricardo, Jr. SP Garcia, Dolores M. SP Go, Anthony T. F A. M. Yu & Associates SP Rodeo, Ricardo F. SP Enriquez, Ernesto C. F Nepomuceno, Suner & Associates SP Villarin, Feliciana F. SP Solmayor, Ma. Delia E. SP Bithao, Jose V. SP Thater, Walter B.

Type of Accreditation Group C Group D Group C Group D Group C Group D Group C Group C Group D Group C Group C Group C Group C Group C Group C

Date Accredited 12-Apr-10 13-Apr-10 15-Apr-10 26-Apr-10 26-Apr-10 26-Apr-10 26-Apr-10 27-Apr-10 29-Apr-10 05-May-10 07-May-10 11-May-10 13-May-10 13-May-10 13-May-10

Expiry Date 11-Apr-13 12-Apr-13 14-Apr-13 25-Apr-13 25-Apr-13 25-Apr-13 25-Apr-13 26-Apr-13 28-Apr-13

Address Montalban Building, AD Curato Street, Butuan City

TELEPHONE NUMBER (085) 341-5305 (085) 225-2380 373-0211

FAX NUMBER

AREA Butuan City Lucena City

Zoleta Street, Iyam, Lucena Cit Unit 201 St. Martin Square, P. Guevarra Avenue, Sta (049) 810-4637 Cruz, Laguna 1241 G. Araneta St., Tondo, Manila Mezzanine D, GMT Building II Junquera St., Cebu (032) 2537371 City 72 Fort Santiago Street, Bago bantay, Quezon City 426-9682 No. 222-B G. Reyes St., Pasay City Rm. 204 Realty Investment Building, 195 EDSA, Mandaluyong City Poblacion IV, Romblon, Romblon 833-7875 927-4710 920-4335 724-4862 0909-3579840 942-1295 (044) 600-2890

(049) 5013710 241-0755 (032) 2537371

Manila Cebu City

Pasay City

04-May-13 No. 26 J. Cruz Street, Sta. Ana, San Mateo, Rizal 06-May-13 10-May-13 12-May-13 12-May-13 12-May-13 3/F Towncall Building, Maharlika Highway, Cabanatuan City 7-028 San Roque Village, Pagsabungan, Mandaue City, Cebu Rm. 5 M & E Building, P. del Rosario Extension, Sambag 1, Cebu City 1002 Lualhati St., Tondo, Manila Unit E101 Poco a Poco Condotel, Dewey Avenue, Central Business District, Subic bay Freeport Zon 2222 Unit B, MGLG Apartment, 720 EDSA, Cubao, Quezon City

Rizal (044) 6003559 Cabanatuan Cebu (032) 2547142 MAnila

(032) 344-0423 (032) 254-2778 245-1593 (047) 250-0347

492

0968-A

SP Garcia, Miguel D.

Group D

14-May-10

13-May-13

9123560

493 494 495 496 497

0195-F 0196-F 0970-A 0971-A 0972-A

F Machica Tan-Cruz & Co. F Maceda Farnacio & Co. SP Tiongson, Emmanuel M. SP Cruz, Josel F. SP Tan, Susan A. SP Alon, Mary Ann G. SP Borleo, Brigida H. F Romeo G. Torno & Co. SP Tayawa, Jose B.

Group B Group A Group C Group D Group D Group D Group C Group C Group D

14-May-10 14-May-10 19-May-10 20-May-10 24-May-10 28-May-10 28-May-10 31-May-10 02-Jun-10

13-May-13 204 P. Burgos St., Tacloban City, Leyte 13-May-13 Suite 705 Midland Mansions Condominium, 839 A. Arnaiz Avenue, Makati City

(053) 325-4538 403-7228

523-5122 403-7306

Tacloban, Leyte

18-May-13 64 7th Avenue, Cubao, Quezon City

438-3279 439-1211 671-1174 19-May-13 No. 30 PVT Aurellana Street, Bagong Ilog, Pasig City 384-7423 21 Fernandez Street, San Francisco Del Monte, 374-4412 23-May-13 Quezon City (049) 511-6250 642-8779 (045)961-1556 (045) 963-6975 997-7705 (049) 4113519 6439619

Quezon City

Quezon City

498 0973-A 499 500 501 0974-A 0197-F 0975-A

27-May-13 260 Manabat Street, San Antonio, Binan, Laguna 27-May-13 L2 B12 Phase 2E Cauliflower St., Greenwood Executive Village, Cainta, Rizal 4th Blk. Dolores Homesite, San Fernando City, 30-May-13 Pampanga 01-Jun-13

Cainta, Rizal Pampanga

SP - Sole Practitioner F - Auditing Firm

3 Austin Street, Provident Village, Jesus dela Pena, 490-7700 Marikina City

As of February 28, 2011

No. 502 503 504 505 506 507 508 509 510 511 512 513 514 515 516 517 518 519 520 521 522 523 524 525 526 0976-A 0977-A 0978-A 0979-A 0980-A 0981-A 0982-A 0983-A 0984-A 0985-A 0986-A 0198-F 0988-A 0990-A 0991-A 0992-A 0993-A 0994-A 0199-F 0995-A 0999-A 1000-A 0200-F 1002-A 1003-A

Name SP Zarraga, Clarita T. SP Gonzaga, Norma E. SP Butcon, Evelyn P. SP Cuevas, Carmencita L. SP Garcia, Ma. Teresa S. SP Villanueva, Arnel Jude L. SP Villarba, Rosario Q. SP Keyser, Roberto P. SP Mata, Gertrudes T. SP Balili, Alexander Jr. S. SP Yap, Teresa T. F Leonardo Vicente & Associates, CPAs SP Dela Cerna, Michelle A. SP Po-Tang, Lolita C. SP Binas, Antonio T. SP Pahilagao, Henly S. SP Sevilla, Imperatriz M. SP Villena, Teresita B. F S.T. Fontamillas & Co. SP Salonga, Osmundo Jr., F. SP Jose, Angelito B. SP Nunez, Helen B. F P.F. Tatunay & Co. SP Caingat, Marissa O. SP Hipolito, Erlinda S.

Type of Accreditation Group C Group C Group C Group C Group D Group C Group C Group D Group C Group D Group D Group C Group C Group C Group D Group C Group D Group C Group D Group C Group C Group D Group C Group D Group C

Date Accredited 07-Jun-10 07-Jun-10 07-Jun-10 10-Jun-10 11-Jun-10 11-Jun-10 16-Jun-10 18-Jun-10 18-Jun-10 21-Jun-10 23-Jun-10 24-Jun-10 24-Jun-10 25-Jun-10 25-Jun-10 28-Jun-10 29-Jun-10 06-Jul-10 06-Jul-10 07-Jul-10 12-Jul-10 12-Jul-10 12-Jul-10 15-Jul-10 15-Jul-10

Expiry Date 06-Jun-13 06-Jun-13 06-Jun-13 09-Jun-13 10-Jun-13 10-Jun-13 15-Jun-13 17-Jun-13 17-Jun-13 20-Jun-13 22-Jun-13 23-Jun-13 23-Jun-13 24-Jun-13 24-Jun-13 27-Jun-13 28-Jun-13 05-Jul-13 05-Jul-13 06-Jul-13 11-Jul-13 11-Jul-13 11-Jul-13 14-Jul-13 14-Jul-13

Address No. 28 N. Domingo St., New Manila, Quezon City No. 10 Hilltop Road, Cityland Townhouses, Pasig City 41 Pearl Street, Medalva Hills Village, San Isidro, Angono, Rizal 102 A. Bonifacio Ave., Barangka, Marikina City 20 A. Mabini St., Caloocan City Montalban Building, AD Curato Street, Butuan City Greenwoods Executive Village, 30 Redbud St., Cainta, Rizal Blk. 85 Lot 13 Bernadez Street, BF Resort Village, Las Pinas City Sto. Nino Compound, Panganiban St., Cebu City

TELEPHONE NUMBER 725-0049 637-4120 637-2425 295-2762 941-4496 285-2742 341-5305 225-2380 514-8908 0917-5850516 873-4789 873-8727 423-9405

FAX NUMBER 724-3920 637-4122

AREA Quezon City PAsig City Rizal Markina City Caloocan City Butuan City

642-9596

Rizal

259-9661 893-4724 817-2975 812-6405

Cebu City Makati City

805 The Pearlbank Centre, 146 Valero Street, 817-1244 Salcedo Village, Makati City 812-3477 Unit 15B ACT Tower, H.V. Dela Costa Street, 893-2344 Salcedo Village, Makati City 893-7440 Unit 55 Zeta II Building, 191 Salcedo Street, Legaspi 812-4041 village, Makati City 812-0972 254-N-03 Mercado Compound, Tres De Abril St., (032) 262-1768 Punta Princesa, Cebu City 361-5514 218 2nd Street, Caloocan City 323-7953 B9 L13 Laforteza Subdivision, Camarin, Caloocan 961-7263 City Don Emilio Village, Brgy. 9, Kabankalan City, negros (034) 471-3280 Occidental B73, L23 Inang Bayan St., Greater Lagro, Quezon 418-7244 City 161 Aguirre Avenue, BF Homes, Sucat, Paranaque 825-0213 City 402 Corinthian Executive Regency, Ortigas Center 706-4836 Pasig City 115 Sto. Cristo, Malolos City, Bulacan (044) 796-1328 No. 272 Rainbow Ave. Rainbow Village, Angono 665-5952 Rizal 1218 Kundiman Street, Sampaloc, Manila 378-6457 3B-20 Francesca Tower, Scout Borromeo, South 709-0838 Triangle, Quezon City No. 4E Matimtiman Street, Teachers Village, Diliman 924-1947 Quezon City 1422 Kalimbas St., Sta. Cruz, Manila 711-6107 711-5445 732-6068

Makati City Cebu City Caloocan City

Quezon City PAranaque City 706-4837

Rizal

711-5438

MAnila

SP - Sole Practitioner F - Auditing Firm

As of February 28, 2011

No. 527 528 529 530 531 532 533 534 535 536 537 538 539 540 541 542 543 544 545 0201-F 0202-F 0203-F 0204-F 0205-F 1010-A 1011-A 1012-A 0206-F 1014-A 1015-A 1016-A 0207-F 1017-A 0208-F 1020-A 1025-A 1026-A 1027-A

Name F KL Siy & Associates F B.C. Hortellano & Co. F Dumaraos and Limbo F Noel M. Pamintuan & Co. F Josue, Alcoriza & Co. SP Salvador, Rhodel B. SP Perez, Grace M. SP Sy, Nancy T. F A.I. Gutierrez & Associates SP Rejano, Roberto R. SP Viray, Lily D. SP Anyayahan, Leonardo A. F Reyes, Tacandong & Co. SP Delos Reyes, Ma. Anelia M. F Mercado, Calderon, Jaravata & Co.

Type of Accreditation Group A Group C Group C Group C Group C Group C Group C Group C Group C Group C Group C Group D Group A Group D Group A Group C Group C Group C Group D

Date Accredited 15-Jul-10 23-Jul-10 04-Aug-10 05-Aug-10 10-Aug-10 10-Aug-10 12-Aug-10 16-Aug-10 16-Aug-10 19-Aug-10 20-Aug-10 26-Aug-10 26-Aug-10 27-Aug-10 02-Sep-10 06-Sep-10 13-Sep-10 14-Sep-10 17-Sep-10

Expiry Date 14-Jul-13 22-Jul-13 03-Aug-13 13-Aug-10 09-Aug-13 09-Aug-13 11-Aug-13 15-Aug-13 15-Aug-13 18-Aug-13 19-Aug-13 25-Aug-13 25-Aug-13 26-Aug-13 01-Sep-13 05-Sep-13 12-Sep-13 13-Sep-13 16-Sep-13

Address

TELEPHONE NUMBER

FAX NUMBER 687-4795

AREA Pasig City

Unit 1409 Prestige Tower, Emerald Avenue, Ortigas 634-6972 Center, Pasig City Rm. 306 The Rivergate Complex, No. 49 Amngo (032) 255-3670 Avenue, Camputhaw, Cebu City (032) 238-2559 746-3071 3 Gardenia Street, Green Park, Cainta, Rizal 645-5914 2/F NMP Bldg., Villa Angela Main Gate, Angeles City322-7004 Room 202 VD & S Building, 59-B Panay Avenue, Quezon City No. 6910 Washington Street, Pio Del Pilar, Makati City 2720 Lamayan St., Sta. Ana, Manila Rm. 804-B State Centre Bldg., 333 Juan Luna St., Binondo, Manila 4F A.B. Sandoval Bldg., Shaw Blvd. Cor Oranbo Drive, Pasig City Suite 702-A Victoria Building, 429 UN Avenue, Ermita, Manila 332-9576 (0917) 5744461 0917-6486070 242-1009 631-9382 521-2493

746-2594 888-2986 413-4559

Cainta, Rizal Angeles

242-0826 6338492

MAnila Pasig City Manila Koronadal City Las Pias City

No. 5 Dideles Bldg., Alunan Avenue, Koronadal City (083) 2284-4383 65 Nimbus St., Moonwalk Village, Las Pinas City 5th Floor, Phinma Plaza, 39 Plaza Drive, Rockwell Center, Makati City 17 Tanguile Street, Maywood Village I, BF, Sucat, Paranaque City 2109 Cityland 10, Tower 1, 6815 Ayala Avenue, Makati City 2225 Tolentino Street, Pasay City 7787 St. Paul St., San Antonio Village, Makati City B87 L24 Narra Street, Neopolitan Sitio Seville, Quezon City 805-2911 8700229 820-3786 826-9386 894-5783 893-8291 844-8441 845-4366 417-0757 824-4347 (32) 2553428 255-2491 892-2459 372-0812 372-9811 896-4571

894-4793 893-7375

MAkati City Paranaque City Makati City Quezon City Quezon City

SP Aguilar, Salvador C. SP Fua-Geronimo, Ellinor SP Lozano, Ma. Luz S. SP Vitug, May V.

4A VYC Building, 26 E. Rodriguez Avenue, Quezon 732-0388 City 824-1869 Rms. 301-302 Oftana Bldg., Jasmin St. corner Don (32) 255-3428 Mariano Cui, Cebu City 255-2491 Suite 303, SEDCCO Building, Rada corner Legaspi 892-5636 St., Legaspi Village, Makati City Room 308 Anita Building, Timog Avenue corner 376-2576 Quezon Avenue, Quezon City 372-7850 7 CRM Imelda Street, BF Almanza, Las Pinas 805-2728

546 547 548 549

0209-F 0210-F 1037-A 1041-A

F Luis Canete & Company F Carmencita O. Garcia & Partners SP Pasco, Nelia Y. SP Rodriguez, Wilfrido C.

Group A Group A Group D Group D

21-Sep-10 21-Sep-10 30-Sep-10 08-Oct-10

20-Sep-13 20-Sep-13 29-Sep-13 07-Oct-13

Cebu City Makati City Quezon City LAs Pias City

SP - Sole Practitioner F - Auditing Firm

As of February 28, 2011

No. 550 0211-F

Name F Siggaoat Tan-Siggaoat Atienza & Lim

Type of Accreditation Group C

Date Accredited 11-Oct-10

Expiry Date 10-Oct-13

Address

TELEPHONE NUMBER

FAX NUMBER

AREA MAkati City

Room 406 Wing B, Concorde Bldg., Benavidez St., 816-7532 Legaspi Village, Makati City 812-3736 461-I Protacio Street, Pasay City Unit 15B ACT Tower, H.V. Dela Costa Street, Salcedo Village, Makati City 565 M. Pacundo St., Pasay City 917545 893-2344 893-7440 805-5253 740-7919 740-7890 740-5688 (043) 727-2914 645-0695 454-0433 (082) 241-8438 (032) 272-3215 0917-4553735 (088) 857-9006 374-2990 374-2989 893-4275 290-5347 9139656 (082) 2410697 817-2975 800-8167

551 552 553

1043-A 0212-F 1044-A

SP Mance, Rosalinda A. SP Tam-Yap Paor SP Santos, Jaime B.

Group C Group D Group C

18-Oct-10 18-Oct-10 26-Oct-10

08-Feb-13 17-Oct-13 25-Oct-13

Pasay City

Pasay City

554

0213-F

F Reyes Galang King and Company

Group C Group C Group D Group D Group C Group D Group D Group C Group C Group C Group C Group C Group C Group C Group C Group C Group C Group C

02-Nov-10 02-Nov-10 05-Nov-10 12-Nov-10 15-Nov-10 15-Nov-10 18-Nov-10 22-Nov-10 23-Nov-10 30-Nov-10 02-Dec-10 03-Dec-10 06-Dec-10 07-Dec-10 09-Dec-10 10-Dec-10 13-Dec-10 13-Dec-10

01-Nov-13 02-Mar-11 04-Nov-13 12-Mar-11 15-Mar-11 14-Nov-13 17-Nov-13 21-Nov-13 22-Nov-13 29-Nov-13 02-Apr-11 02-Dec-13 06-Apr-11 07-Apr-11 09-Apr-11 09-Dec-13 13-Apr-11 13-Apr-11

26 Tirad pass St., Sta Mesa heights, Quezon City Rm. 301 ER Caraan Building, Sta. Cruz, Bauan, Batangas 32 Elm Street, New Marikina Subdivision, Marikina City Nabantuan, Escalante City, Negros Occidental Blk. 3, Lot 13, NHA Mamay, Buhangin, Davao City 1st Street Extension, Carmen Village, Poblacion, Talisay City, Cebu C Building, Tiano-Pacana Streets, Cagayan de Oro City No. 77 Altu Bldg., Sct. Tobias cor. Mo. Ignacia St., Diliman, Quezon City Unit 1209 Westgate Plaza, 120 H.V. Dela Costa Street, Salcedo Village, Makati City 1029 Aurora Boulevard, Quezon City

740-7719 Batangas Markina City Negros Occ. Davao City

555 PA-C-060-F F S. Cabral, N. Magnaye & Co. 556 1050-A SP Villanueva, Valentin C.

557 PA-D-405-A SP Pancho, Estrellita R. 558 PA-C-406-A SP Opamin, Annaabelle I. 559 560 561 562 563 1051-A 1052-A 0214-F 1054-A 1056-A SP Torrefranca, Cesar E. SP Rodriguez, Ferdinand A. F Tulio Evangelista, Lim & Co. SP Alover, Marita B. SP Addatu, Raul C.

Cagayan de Oro Quezon City Makati City

564 PA-C-408-A SP Ursos, Jonathan V. 565 PA-C-409-A SP Galang-Dizon, Crisanta S. 566 PA-C-410-A SP Bautista, Imelda V. 567 PA-C-061-F F Cuenca, Paurillo, Alag & Co., CPAs 568 PA-C-412-A SP Seno, Myrna D. 569 0215-F F C. B. Balmes and Associates

Room 204 JP & D Heritage Square, Burgos Street, 708-3923 Bacolod City No. 400 McArthur Highway, Dau, Mabalacat, Pampanga 1042 A.H. Lacson St., Sampaloc, Manila Room 5A, 2/F ORODEC Building, Tiano Bros.Pacana Streets, Cagayan de Oro City Sudtunggan Crossing, Basak, Lapu-lapu City (045) 892-2125 731-5320 731-5325 (08822) 711-669 (032) 495-5523 (045) 8920944) 732-5814 PAmpanga MAnila

(088) 857Cagayan de Oro 9169 Lapu-lapu City, Cebu 890-1885 Nueva Vizcaya Bacolod City As of February 28, 2011

4581 Baron Street cor. Solchuaga St., Brgy. Tejeros, 890-1478 Makati City No. 82 Heroes Boulevard, Buag, Bambang, Nueva Vizcaya Rms. 211-213 Yusay Bldg., Araneta St. Bacolod City (078) 803-1638 (034) 433-3295 435-0446

570 PA-D-414-A SP Valdez, Leopoldo A.


SP - Sole Practitioner 571 PA-C-415-A SP Granada, Atilla D. F - Auditing Firm

No.

Name

Type of Accreditation Group C Group C Group C Group C Group A Group D Group D Group C Group C Group D

Date Accredited 13-Dec-10 13-Dec-10 14-Dec-10 15-Dec-10 16-Dec-10 17-Dec-10 21-Dec-10 29-Dec-10 29-Dec-10 03-Jan-11

Expiry Date 13-Apr-11 13-Apr-11 14-Apr-11 14-Dec-13 15-Dec-13 16-Dec-13 21-Apr-11 28-Dec-13 28-Dec-13 02-Jan-14

Address Rms. 211-213 Yusay Bldg., Araneta St. Bacolod City

TELEPHONE NUMBER (034) 433-3295 435-0446

FAX NUMBER

AREA Bacolod City Pasig City Iloilo City Bulacan Davao City

572 PA-C-416-A SP Granada, Consejo O. 573 PA-C-417-A SP Rojas, Florencio Jr. Y. 574 PA-C-418-A SP Roldan, Florentino P. 575 1059-A SP Francisco-Trillana, Ma. Herminia C. 576 0216-F F Ampil, Elises, Ciudadano & Co. 577 1061-A SP Ong, Mariano F.

35-B Oval Street, Mabuhay Subdivision, Pasig City 656-1851 35 Fajardo Extension, Jaro, Iloilo City 921 San Agustin, Hagonoy, Bulacan Unit 5, Dakudao Bldg., Duterte St., Davao City No. 45 Sepulveda Street, Cebu City A. Roxas Street, Poblacion Dos, Marilao, Bulacan (033) 320-4749 (044) 793-8716 (032) 253-4036 (044) 711-7869 (034) 4342574 (034) 4342574 (032) 2547463

Cebu City Bulacan Bacolod City Bacolod City MAnila

578 PA-C-419-A SP Pizarro, Enrico T. 579 580 581 1062-A 1063-A 1064-A SP Hinolan, Roberto L. SP Hinolan, Ian F. SP Que, Juvy Q.

Room 14, JTL Building, B.S. Aquino Drive, Bacolod (043) 433-2236 City Room 14, JTL Building, B.S. Aquino Drive, Bacolod (043) 433-2236 City Rm. 302, STP Bldg., Dasmarinas St., Binondo, Manila 247-1984

582

1066-A

SP Cruz, Luis R.

Group C

04-Jan-11

03-Jan-14

LCF Bldg., 52 Alabang Zapote Rd., Pamplona, Las 873-9085 Pinas City 159 Sta. Rosa 1, Marilao, Bulacan 9th Flr. Strata 100 Building, F. Ortigas Jr., Ortigas Center, Pasig City 65-D Sct. Borromeo, South triangle, Quezon City No. 16 Narra Street, Cristina Subd., Concepcion, Marikina City 610 Cityland 10 Tower, HV Dela Costa, Ayala Avenue, Makati City Room 202MF Tiaoqui Building, Plaza Sta. Cruz, Manila 2/F The Asia Tower, 151 Benevidez Street cor. Paseo de Roxas, Legaspi Village, Makati City 159 Salazar St., Tacloban City B15 L26 Greenlane, Pamplona 3, Las Pinas City Unit 1606 Medical Plaza Makati, Amorsolo corner Dela Rosa Streets, Legaspi Village, Makati City (044) 248-8127 632-0601 709-0717 942-0298 8122488 (044) 7115446 631-2847 411-2597 948-9838 8122488

Las Pias City

583

1067-A

SP Dulatas, Tomas P.

Group C Group D Group C Group C Group D

04-Jan-11 04-Jan-11 05-Jan-11 06-Jan-11 06-Jan-11

03-Jan-14 04-May-11 04-Jan-14 06-May-11 06-May-11

Bulacan Pasig City

584 PA-D-062-F F Garcia Lugue Vidal & Co., CPAs 585 0217-F F Santos Verede San Juan and Associate

586 PA-C-063-F F Vergel De Dios & Co. 587 PA-D-064-F F Masilag and Associates

Marikina City MAkati City

588

1069-A

SP Abarro, Wilfredo W.

Group D

10-Jan-11

09-Jan-14

733-0093 893-1100 893-1200 523-9625 846-1575 5238372 893-0001

MAnila

589 PA-D-065-F F Cabanero, Katigbak, Clemente & Co. 590 591 1071-A 1072-A SP Lee, Santiago Jr. G. SP Gutierrez, Josephine A.

Group D Group C Group C Group A Group B Group C

10-Jan-11 11-Jan-11 11-Jan-11 14-Jan-11 20-Jan-11 19-Jan-11

10-May-11 10-Jan-14 10-Jan-14 14-May-11 19-Jan-14

893-1500 Tacloban City 526-0710 893-0009 (032) 2549711 MAkati City Cebu City

592 PA-A-066-F F MG Madrid & Company 593 0218-F F Sta. Ana, Rivera & Co.

594 PA-C-426-A SP Salado, Fortunato, Jr. C. SP - Sole Practitioner


F - Auditing Firm

Suite 215 LDM Building, Legaspi St., corner M.J. (032) 253-4658 Cuenco Avenue, Cebu City (032) 412-1713 Purok Santan, Zone 3, Mabini St., Cadiz City, Negros493-0552 20-May-11 Occidental 4931-157

Negros Occ. As of February 28, 2011

No.

Name

Type of Accreditation Group C Group D Group D Group D Group C

Date Accredited 27-Jan-11 02-Feb-11 04-Feb-11 11-Feb-11 14-Feb-11

Expiry Date

Address

TELEPHONE NUMBER (043) 726-2247 (043) 726-3139 255-1006 495-6277

FAX NUMBER

AREA Batangas

595 PA-C-427-A SP Perez, Rosalinda A. 596 PA-D-428-A SP Tepait, Danilo P. 597 PA-D-430-A SP Dela Cruz, Vicente Jr. I. 598 PA-D-431-A SP Sandoval, Shirwin Y. 599 1082-A SP Nicanor, Leticia C.

27-May-11 Banay-Banay 1, San Jose, Batangas 02-Jun-11 04-Jun-11 11-Jun-11 13-Feb-14 Room 316, Geson Building, D Jakosalem Street Cebu City

805 Future Point Plaza, 112 Panay Avenue, Quezon 411-0674 City 43A Diamond Street, Termil Subdivision, Antipolo 681-5647 City 245 Real Street, Tacloban City, leyte (053) 321-2709 (053) 523-3239 751-3287 337-2779 Iloilo City Leyte

600 PA-C-067-F F Abuel Yu Villar & Co. 601 1083-A SP Biado, Gloria G.

Group C Group C

18-Feb-11 18-Feb-11

18-Jun-11 17-Feb-14

512 5/F VGP Center, 6772 Ayala Avenue, Makati City 864-0896 Mezzanine Flr., Divina Gracia Bldg., Quezon St., Iloil 509-2696 City Julieta Building, Carlos Tan Street, Ormoc City (053) 561-6135 (053) 255-7886 (053) 531-4658 436-6755 921-5625 (064) 200-3059 (064) 384-1332 (043) 441-0653 (043) 441-0434 300-3984 948-9632 403-9849

602

1084-A

SP Ogario, Zelda V.

Group C

18-Feb-11

17-Feb-14

603 PA-C-435-A SP Salvacion, Louello V. 604 1085-A SP Pernato, Ramonito D.

Group C Group C Group C Group C Group C Group D Group A Group D Group D

18-Feb-11 22-Feb-11 21-Feb-11 22-Feb-11 22-Feb-11 22-Feb-11 24-Feb-11 25-Feb-11 25-Feb-11

18-Jun-11 21-Feb-14 21-Jun-11 22-Jun-11 22-Jun-11 22-Jun-11 23-Feb-14 24-Feb-14 25-Jun-11

35 Maningning Street, Sikatuna Village, Quezon City No. 9 Burgos St., Tacurong City, Sultan Kudarat 86 J. P. Rizal St., San Vicente East, Calapan City, Oriental Mindoro Diversion Road, Bolbok, Batangas City 71 California St., Christine Ville, Rodriguez, Rizal Unit 908 2301 Civic Place, Civic Drive, Filinvest, Alabang, Muntilupa City

921-5625

Quezon City Tacurong city

605 PA-C-436-A SP Vanguardia, Melchor T. 606 PA-C-437-A SP Anonuevo, Edmundo G. 607 PA-C-438-A SP Encontro, Romeo V. 608 609 610 0219-F 0220-F 1091-A F Arboso, Cerdena & Associates F R.R. Tan & Associates SP Magcanan, Ma. Rosanna R.

Rizal

Unit 1705, 17th Flr., Antel Global Corporate Center, Julia Vargas Ave. & Jade Drive, Ortigas Center, 638-3430 to 32 Pasig City 70 Calbayog corner Samat Streets, Mandaluyong City 06-9798 5 Rm. 601-S, State Centre, 333 Juan Luna Street, Binondo, Manila 242-1031 242-3031

Pasig City MAndaluyong City

611 PA-D-439-A SP Dam, Christina Y. *Renewal in Process

Group A: (1) Issuer of registered securities which have sold a class of its securities pursuant to a registration under Section 12 of the Securities RegulationCode (SRC) except those issuers of registered
timeshares, proprietary and non-proprietary membership certificates which are covered in Group B;; (2) Issuer with a class of securities listed for trading in an Exchange; (3) Public companies or those with total assets of at least Fifty Million Pesos (P50,000,000.00) having two hundred (200) or more stockholders each owning one hundred (100) shares of a class of its equity securities.;

SP - Sole Practitioner F - Auditing Firm

As of February 28, 2011

No.

Name

Type of Accreditation

Date Accredited

Expiry Date

Address

TELEPHONE NUMBER

FAX NUMBER

AREA

Group B: (1) Pre-Need Companies, (2) Issuers of registered timeshares, proprietary and non-proprietary membership certificates; (3) Investment Houses, (4) Brokers and Dealers in Securities, (5) Investment Companies, (6) GovernmentSecurities Eligible Dealers (GSEDs), (7) Universal Banks Registered as Underwriter of Securities, (8) Investment Company Advisers, (9) Clearing Agency and Clearing Agency as depository,(10) Stocks and Securities Exchange/s, (11) Special Purpose Vehicles Act of 2004 and its implementing rules; (12) Special Purpose Corporationsregistered under the SecuritizationAct of 2004 and its implementing rules; and (13) Such other corporations which may be required by law to be supervised by the Commission.

Group C: (1) Financing Companies, (2) Lending Companies and (3) Transfer Agents

Group D: Registered corporations which are mandated by other regulatory agencies to have an external auditor accredited by the Commission, provided however that the Commission has been consulted on such requirement by said agency and that it has agreed on the terms thereof through a Memorandum of Agreement duly executed between the Commission and the regulatoryagency. This group will already cover external auditors of corporate bank borrowers with at least P15 Million in total assets pursuant to BSP Circular No. 439.

SP - Sole Practitioner F - Auditing Firm

As of February 28, 2011

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