APPENDIX K

INSURANCE COMMISSION
ACCREDITED EXTERNAL AUDITORS AS OF DECEMBER 31, 2011
Certificate
Number

AUDITORS / FIRMS / PARTNERS

Firm

Effectivity Period
of Accreditation

Type of
Accreditation

F-2012/003-R

ACYATAN & CO., CPAs

18-Feb-12 - 17-Feb-15

General

SP-2012/007-O

Arminda A. Guerrero

Partner

18-Feb-12 -

17-Feb-15

General

SP-2012/016-R

Efren N. Acyatan

Partner

5-Mar-12

17-Feb-15

General

(with the condition, that the renewed BOA certificate will will be submitted by January 2014)

F-2012/012-O

ALAS, OPLAS & CO., CPA

Danilo T. Alas

Firm

16-Aug-12

15-Aug-15

General

Partner

16-Aug-12

15-Aug-15

General

(with the condition, that the renewed BOA certificate will will be submitted by January 2014)

F-0037-R

ALBA, ROMEO & CO.

Firm

3-Aug-11

2-Aug-14

General

SP-0089-O

Antonio V. Cruz

Partner

3-Aug-11

2-Aug-14

General

SP-0090-O

Donato P. Danao

Partner

3-Aug-11

2-Aug-14

General

SP-0091-R

Maria Carmina Alvero Ussher

Partner

3-Aug-11

2-Aug-14

General

SP-0092-R

Gideon A. de Leon

Partner

3-Aug-11

2-Aug-14

General

SP-0093-R

Ma. Lourdes Tiffany G. Garriel

Partner

3-Aug-11

2-Aug-14

General

SP-0100-R

Leticia C. Tagle

Partner

12-Sep-11 - 11-Sep-14

General

SP-0101-R

Ruby R. Seballe

Partner

12-Sep-11 - 11-Sep-14

General

SP-0129-O

Michael D. Roxas

Partner

9-Dec-11

2-Aug-14

General

F-2012/004-R

AQUINO, MATA, CALICA & ASSOCIATES

8-Feb-12

7-Feb-15

General

SP-2012/009-R

Joseph Cedric V. Calica

Partner

8-Feb-12 - 7-Feb-15

General

SP-2012/010-R

Ariel D. Gonzales

Partner

8-Feb-12 - 7-Feb-15

General

Firm

15-Apr-11 - 14-Apr-14

General

Partner

15-Apr-11 - 14-Apr-14

General

6-Mar-14

General

12-Sep-11 -

6-Mar-14

General

Firm

(with the condition, that the renewed BOA certificate will will be submitted by January 2014)

F-0033-R

BANARIA, BANARIA AND COMPANY

SP-0081-O

Romulo R. Sison

F-0031-R

CONSTANTINO, GUADALQUIVER & CO.

SP-0102-R

Edwin F. Ramos

Firm
Partner

7-Mar-11

(with the condition, that the renewed BOA certificate will will be submitted by January 2014)

F-2010/006-R

DIAZ , MURILLO, DALUPAN & CO.

27-Feb-12 - 26-Feb-15

General

SP-2012/012-R

Rosemary D. De Mesa

Partner

Firm

27-Feb-12 -

26-Feb-15

General

SP-2012/013-R

Rowie C. Evacitas

Partner

27-Feb-12 -

26-Feb-15

General

SP-2012/014-R

Ofelia S. Barroga

Partner

27-Feb-12 -

26-Feb-15

General

SP-2012/015-R

Reynaldo S. Altre

Partner

27-Feb-12 -

26-Feb-15

General

Firm

10-Dec-11 -

9-Dec-14

General

Partner

10-Dec-11 -

9-Dec-14

General

(with the condition, that the renewed BOA certificate will will be submitted by January 2015)

F-0044-R

E.C. HALILI & ASSOCIATES

SP-0111-R

Eduardo C. Halili

(with the condition, that the renewed BOA certificate will will be submitted by January 2014)

F-2012/015-R

E.P DE GUZMAN & COMPANY

SP-2012/032-R

Estrelita G. del Rosario

Firm

19-Nov-12 - 18-Nov-15

General

Partner

19-Nov-12 - 18-Nov-15

General

15-Apr-11 -

14-Apr-14

General

15-Apr-11

14-Apr-14

General

(with the condition, that the renewed BOA certificate will will be submitted by January 2015)

F-0034-O

ENRIGA, MANANGU & ASSOCIATES

SP-0083-O

Severino M. Manangu

Firm
Partner

(with the condition, that the renewed BOA certificate will will be submitted by January 2014)

Appendix K

Page 1

F-2012/014-R

I.T. SABADO & ASSOCIATES, CPAs

SP-2012/031-R

Isagani T. Sabado

Firm

24-Oct-12

23-Oct-15

General

Partner

24-Oct-12

23-Oct-15

General

(with the condition, that the renewed BOA certificate will will be submitted by January 2015)

F-0032-R

ISLA, LIPANA & CO.

14-Apr-11 -

13-Apr-14

General

SP-0079-R

John John Patrick V. Lim

Partner

Firm

14-Apr-11

13-Apr-14

General

SP-0080-R

Blesilda A. Pestao

Partner

14-Apr-11

13-Apr-14

General

SP-2012/023-O

Zaldy D. Aguirre

Partner

3-May-12

13-Apr-14

General

SP-2012/024-R

Roderick M. Danao

Partner

4-May-12

13-Apr-14

General

SP-2012/033-R

Judith V. Lopez

Partner

19-Nov-12 - 18-Nov-15

General

SP-2013/002-O

Imelda dela Vega-Magundaya

Partner

17-Jan-13

16-Jan-16

General

SP-2013/005-O

Cherrylin M. Javier

Partner

27-Mar-13 -

26-Mar-13

General

(with the condition, that the renewed BOA certificate will will be submitted by January 2014)

F-2013/001-R

LEONARDO VICENTE & ASSOCIATES, CPAs

21-Feb-13 - 20-Feb-16

General

SP-2013/003-R

Wilfredo C. Vicente

Partner

Firm

21-Feb-13 -

20-Feb-16

General

SP-2013/004-R

Edgardo A. Leonardo

Partner

21-Feb-13 -

20-Feb-16

General

(with the condition, that the renewed BOA certificate will will be submitted by January 2014)

F-2012/009-R

LOPEZ & CO., CPAs

Firm

1-Apr-12

- 31-Mar-15

General

SP-2012/020-R

Restituto T. Lopez

Partner

1-Apr-12

31-Mar-15

General

SP-2012/021-R

Ma. Victoria R. Lopez

Partner

1-Apr-12

31-Mar-15

General

F-2012/007-R

MG MADRID & CO.

Firm

7-Mar-12

6-Mar-15

General

SP-2012/017-R

Mario G. Madrid, Jr.

Partner

7-Mar-12

6-Mar-15

General

SP-2012/018-R

Benedict Ang Ban Giok

Partner

7-Mar-12

6-Mar-15

General

(with the condition, BOA certificate will expire December 31, 2012)

F-2012/005-O

ML AGUIRRE & CO.

SP-2012/011-O

Michael L. Aquirre

Firm

27-Feb-12 - 26-Feb-15

General

27-Feb-12 -

26-Feb-15

General

29-Jan-10 -

28-Jan-13

General

29-Jan-10

28-Jan-13

General

Firm

17-Aug-10 - 16-Aug-13

General

Partner

17-Aug-10 - 16-Aug-13

General

Firm

7-Sep-12

6-Sep-15

General

Partner

7-Sep-12

6-Sep-15

General

Partner

(with the condition, that the renewed BOA certificate will will be submitted by January 2015)

F-0023-R

MS BANARIA & COMPANY CPAs

SP-0048-R

Marcelino S. Banaria

F-0025-O

Firm
Partner

MACEDA VALENCIA & CO.

(Formerly: Maceda Farnacio & Co.)

SP-0055-O

Antonio O. Maceda, Jr.

(with the condition, BOA certificate will expire December 31, 2012)

F-2012/013-O

MACHICA, TAN, CRUZ 7 CO.

SP-2012/027-O

Michael Machica

(with the condition, that the renewed BOA certificate will will be submitted by January 2015)

F-0028-R

MANABAT, DELGADO, AMPER & CO

Firm

5-Feb-11

4-Feb-14

General

SP-0070-R

Luis Gerardo C. Manabat

Partner

5-Feb-11

4-Feb-14

General

SP-0071-R

Avis B. Manlapaz

Partner

5-Feb-11

4-Feb-14

General

SP-0072-R

Diane S. Yap

Partner

5-Feb-11

4-Feb-14

General

SP-2012/008-R

Francis B. Albate

Partner

8-Feb-12

4-Feb-14

General

(with the condition, that the renewed BOA certificate will will be submitted by January 2014)

F-0040-R

MANABAT, SAN AGUSTIN & CO., CPAs

Firm

12-Sep-11 - 11-Sep-14

General

SP-0096-R

Roberto G. Manabat

Partner

12-Sep-11 - 11-Sep-14

General

SP-0097-R

Ricardo G. Manabat

Partner

12-Sep-11 - 11-Sep-14

General

SP-0098-0

Jay M. Ogabang

Partner

12-Sep-11 - 11-Sep-14

General

SP-0099-O

Dennis Iligan Ilan

Partner

12-Sep-11 - 11-Sep-14

General

(with the condition, that the renewed BOA certificate will will be submitted by January 2014)

Appendix K

Page 2

F-0039-R

MERCADO, CALDERON, JARAVATA & CO.

Firm

11-Oct-11

10-Oct-14

General

SP-0106-R

Napoleon A. Calderon

Partner

11-Oct-11

10-Oct-14

General

SP-0107-R

Marcelino A. Mercado

Partner

11-Oct-11

10-Oct-14

General

F-0030-R

ONG, ORDOEZ & ASSOCIATES

31-Jan-11 -

30-Jan-14

General

SP-0078-R

Josephine O. Bravo

31-Jan-11

30-Jan-14

General

Firm
Partner

(with the condition, that the renewed BOA certificate will will be submitted by January 2014)

F-2012/010-R

PELAYO, TEODORO, SANTAMARIA & CO.

27-Apr-12 -

26-Apr-15

General

SP-2012/028-R

Abednego P. Pelayo

Partner

Firm

18-Oct-12

17-Oct-15

General

SP-2012/029-R

Noel Antonio E. Canlas

Partner

18-Oct-12

17-Oct-15

General

SP-2012/030-R

Rachel Lydia T. Santamaria

Partner

18-Oct-12

17-Oct-15

General

Firm

28-Sep-11 - 27-Sep-14

General

Partner

28-Sep-11 - 27-Sep-14

General

(with the condition, that the renewed BOA certificate will will be submitted by January 2015)

F-0041-O

PEREZ, SESE, VILLA & CO.

SP-0103-O

Ma. Alma C. Sese

(with the condition, that the renewed BOA certificate will will be submitted by January 2015)

F-2012/001-R

PUNONGBAYAN & ARAULLO

19-Jan-12 -

18-Jan-15

General

SP-2012/001-R

Romualdo Vallejo Murcia III

Partner

Firm

19-Jan-12

18-Jan-15

General

SP-2012/002-R

Juan Carlos B. Robles

Partner

19-Jan-12

18-Jan-15

General

SP-2012/003-R

Benjamin P. Valdez

Partner

19-Jan-12

18-Jan-15

General

SP-2012/004-R

Ramilito L. Naola

Partner

19-Jan-12

18-Jan-15

General

SP-2012/005-R

Leonardo D. Cuaresma, Jr.

Partner

19-Jan-12

18-Jan-15

General

SP-2012/006-O

Christopher Millar Ferareza

Partner

19-Jan-12

18-Jan-15

General

Firm

15-Oct-11

14-Oct-14

General

Partner

15-Oct-11

14-Oct-14

General

(with the condition, that the renewed BOA certificate will will be submitted by January 2015)

F-0042-R

QUILAB, CABILIN, BATO & CO., CPAs

SP-0108-R

Rico P. Quilab

(with the condition, that the renewed BOA certificate will will be submitted by January 2015)

F-0038-R

R.R. TAN & ASSOCIATES

Firm

12-Sep-11 - 11-Sep-14

General

SP-0094-R

Domingo A. Daza, Jr.

Partner

12-Sep-11 - 11-Sep-14

General

SP-0095-R

Sally A. Velasco

Partner

12-Sep-11 - 11-Sep-14

General

F-2013/002-O

R.S. BERNARDO & ASSOCIATES

Firm

27-Mar-13 - 26-Mar-16

General

SP-2013/006-R

Romeo A. De jesus, Jr.

27-Mar-13 -

26-Mar-16

General

Partner

(with the condition, that the renewed BOA certificate will will be submitted by January 2016)

F-0035-R

RAMON F. GARCIA & CO.

14-Apr-11 -

13-Apr-14

General

SP-0085-R

Josefino F. Garcia

Partner

Firm

14-Apr-11

13-Apr-14

General

SP-0086-R

Catalina A. Lazo

Partner

14-Apr-11

13-Apr-14

General

SP-0087-R

Honorata L. Paguio

Partner

14-Apr-11

13-Apr-14

General

F-0036-O

REYES TACANDONG & CO.

Firm

2-Aug-11

1-Aug-14

General

SP-0088-O

Carolina P. Angeles

Partner

2-Aug-11

1-Aug-14

General

F-2012/008-R

RODRIGUEZ, BRITANICO & CO.

16-Mar-12 - 15-Mar-15

General

SP-2012/019-R

Anita Canete Rodriguez

15-Mar-12 -

15-Mar-15

General

F-2012/002-O

ROMANO, PONAY & CO.

27-Jan-12 -

26-Jan-15

General

SP-2012/025-R

Genielle B. Romano

27-May-12 - 26-May-15

General

Firm
Partner

Firm
Partner

(with the condition, that the renewed BOA certificate will will be submitted by January 2014)

Appendix K

Page 3

F-0043-R

SAN BUENAVENTURA & CO., CPAs

Firm

29-Nov-11 - 28-Nov-14

General

SP-0109-R

Imelda C. Arenas-Busto

Partner

29-Nov-11 - 28-Nov-14

General

SP-0110-O

Leopoldo E. San Buenaventura

Partner

29-Nov-11 - 28-Nov-14

General

(with the condition, that the renewed BOA certificate will will be submitted by January 2014)

F-0024-R

SENTURIAS, JIMENEZ & COMPANY

Firm

3-Aug-10

2-Aug-13

General

SP-0053-R

Alex E. Jimenez

Partner

3-Aug-10

2-Aug-13

General

SP-0054-R

Samuel O. Senturias

Partner

3-Aug-10

2-Aug-13

General

F-2012-011-R

STA. ANA, RIVERA & CO.

SP-2012/022-R

Arnulfo B. Oplado

Firm

25-Apr-12 - 24-Apr-15

General

Partner

25-Apr-12 - 24-Apr-15

General

(with the condition, that the renewed BOA certificate will will be submitted by January 2014)

F-0045-R

SYCIP, GORRES, VELAYO & CO.

Firm

20-Dec-11 - 19-Dec-14

General

SP-0112-R

Josephine Adrienne A. Abarca

Partner

20-Dec-11 - 19-Dec-14

General

SP-0113-R

Ana Lea C. Bergado

Partner

20-Dec-11 - 19-Dec-14

General

SP-0114-R

Lucy L. Chan

Partner

20-Dec-11 - 19-Dec-14

General

SP-0115-R

Ramon D. Dizon

Partner

20-Dec-11 - 19-Dec-14

General

SP-0116-O

Arnel F. de Jesus

Partner

20-Dec-11 - 19-Dec-14

General

SP-0117-R

Alicia A. Lu

Partner

20-Dec-11 - 19-Dec-14

General

SP-0118-R

Aris C. Malantic

Partner

20-Dec-11 - 19-Dec-14

General

SP-0119-R

Janeth T. Nuez

Partner

20-Dec-11 - 19-Dec-14

General

SP-0120-R

Irene Janet A. Paraiso

Partner

20-Dec-11 - 19-Dec-14

General

SP-0121-R

Michael C. Sabado

Partner

20-Dec-11 - 19-Dec-14

General

SP-0122-R

Vicky B. Lee-Salas

Partner

20-Dec-11 - 19-Dec-14

General

SP-0123-R

Bernalette R. Santiago

Partner

20-Dec-11 - 19-Dec-14

General

SP-0124-R

Wilson P. Tan

Partner

20-Dec-11 - 19-Dec-14

General

SP-0125-R

Maria Madeira R. Vestil

Partner

20-Dec-11 - 19-Dec-14

General

SP-0126-R

Jose Pepito E. Zabat

Partner

20-Dec-11 - 19-Dec-14

General

SP-0127-O

Aileen L. Saringan

Partner

20-Dec-11 - 19-Dec-14

General

SP-0128-O

Maria Veronica A. Pore

Partner

20-Dec-11 - 19-Dec-14

General

SP-2013/001-O

Djole S. Garcia

Partner

17-Dec-13

16-Jan-16

General

F-2013/003-R

VALDES, ABAD & ASSOCIATES

29-Apr-13 -

28-Apr-16

General

SP-2013/007-R

Ma. Corazon M. Enriquez

Partner

29-Apr-13

28-Apr-16

General

SP-2013/008-R

FelicidAD a. Abad

Partner

29-Apr-13

28-Apr-16

Orlando Romano N. Sagun

Partner

29-Apr-13

28-Apr-16

General

SP-2013/009-R

Firm

(with the condition, that the renewed BOA certificate will will be submitted by January 2016)

F-0029-R

ZAMUDIO & OGENA, CPAs

31-Jan-11 -

30-Jan-14

General

SP-0073-O

Marlene D. Zamudio

Partner

Firm

31-Jan-11

30-Jan-14

General

SP-0074-O

Anita V. Ogena

Partner

31-Jan-11

30-Jan-14

General

INDIVIDUAL AUDITORS
Certificate
Number

IA-2012/001-R

IA-2012/002-R

AUDITORS / FIRMS / PARTNERS

Effectivity Period

Type of

of Accreditation

Accreditation

Lagrimas N. Ong

17-Feb-12 -

16-Feb-15

TCUs / Brokers / Agents

Gregoria Gracy Aliola-Guillermo

15-Mar-12 -

14-Mar-15

TCUs / Brokers / Agents

4-May-12

3-May-15

TCUs / Brokers / Agents

(with the condition, that the renewed BOA certificate will will be submitted by January 2014)
IA-2012/004-O

Rosalie de Silve Guarin

(with the condition, that the renewed BOA certificate will will be submitted by January 2015)

Appendix K

Page 4

IA-2012/005-R

Jocelyn Uy Malongayon
(with the condition, that the renewed BOA certificate will will be submitted by January 2015)

15-May-12 - 14-May-15

TCUs / Brokers / Agents

IA-2012/006-R

Jose N. Romblon
(with the condition, that the renewed BOA certificate will will be submitted by January 2015)

30-Aug-12 - 29-Aug-15

TCUs / Brokers / Agents

IA-2012/007-R

Honorata Gamayo

7-Sep-12

- 16-Sep-15

TCUs / Brokers / Agents

IA-2012/008-R

Ma. Isabel B. Lopez

(with the condition, that the renewed BOA certificate will will be submitted by January 2014)

26-Sep-12 - 25-Sep-15

TCUs / Brokers / Agents

IA-2013/001-R

Francisca Godinez
(with the condition, that the renewed BOA certificate will will be submitted by January 2014)

IA-2013/002-R

Zenaida M. Cajucom
(with the condition, that the renewed BOA certificate will will be submitted by January 2016)

IA-2013/003-R

IA-2013/004-O

IA-2013/005-R

4-Jan-13

3-Jan-16

TCUs / Brokers / Agents

18-Feb-13 -

17-Feb-16

TCUs / Brokers / Agents

Natividad V. Osorio
(with the condition, that the renewed BOA certificate will will be submitted by January 2015)

5-Mar-13

4-Mar-16

TCUs / Brokers / Agents

Rodolfo R. Khia
(with the condition, that the renewed BOA certificate will will be submitted by January 2014)

6-Mar-13

5-Mar-16

TCUs / Brokers / Agents

Francia Lavina-Eugenio

16-Mar-13 -

25-Mar-16

TCUs / Brokers / Agents

11-Apr-13

10-Apr-16

TCUs / Brokers / Agents

3-Jun-13

2-Jun-16

TCUs / Brokers / Agents

22-Jul-13

21-Jul-16

TCUs / Brokers / Agents

(with the condition, that the renewed BOA certificate will will be submitted by January 2014)
IA-2013/006-R

Clarita T. Zarraga
(with the condition, that the renewed BOA certificate will will be submitted by January 2014)

IA-2013/007-O

Floyd C. Paguio
(with the condition, that the renewed BOA certificate will will be submitted by January 2015)

IA-2013/008-O

Juanita Custodio Leviste

(with the condition, that the renewed BOA certificate will will be submitted by January 2015)

Appendix K

Page 5