INSURANCE COMMISSION

ACCREDITED EXTERNAL AUDITORS (as of January 31, 2011)

Cert. No.

Effectivity Period of
Accreditation

Auditors

Type of Accreditation

Telephone Numbers

Firm and Signing Partners

F-001/08
A-001/08
A-002/08
A-003/08
A-004/08
A-005/08

MANABAT DELGADO AMPER &CO.

Luis Gerardo C. Manabat
Ofelia A. Gamad
Avelina A. Gille
Avis B. Manlapat
Dianne S. Yap

Firm
Partner
Partner
Partner
Partner
Partner

5-Feb-08
5-Feb-08
5-Feb-08
5-Feb-08
5-Feb-08
5-Feb-08

4-Feb-11
4-Feb-11
4-Feb-11
4-Feb-11
4-Feb-11
4-Feb-11

Life/Nonlife/Brokers
Life/Nonlife/Brokers
Life/Nonlife/Brokers
Brokers
Brokers
Life

812-05-35

F-002/08
A-006/08
A-007/08
A-008/08

BANARIA, BANARIA & CO.

Ernesto A. Banaria
Myra T. Roman
Kim Nestor S. Mangada, Jr.

Firm
Partner
Partner
Partner

6-Feb-08
6-Feb-08
6-Feb-08
6-Feb-08

5-Feb-11
5-Feb-11
5-Feb-11
5-Feb-11

General
General
General
General

372-4281/372-42-80

CONSTANTINO, GUADALQUIVER & CO.

Jerome Antonio Constantino
Edwin F. Ramos
Katherine O. Constantino
Annalyn B. Artuz
Rogelio Guadalquiver

Firm
Partner
Partner
Partner
Partner
Partner

7-Mar-08
7-Mar-08
7-Mar-08
7-Mar-08
7-Mar-08
15-Oct-08

7-Mar-11
7-Mar-11
7-Mar-11
7-Mar-11
7-Mar-11
14-Oct-11

Life/NonLife
Life/NonLife
NonLife
NonLife
NonLife
General

848-10-51

F-004/08
A-014/08

SAN BUENAVENTURA & CO.

Imelda A. Busto

Firm
Partner

26-Mar-08
26-Mar-08

26-Mar-11
26-Mar-11

Life/NonLife/Brokers
Life/NonLife/Brokers

840-26-25/892-16-06

F-005/08
A-016/08
A-017/08
A-018/08
A-019/08
A-020/08

RAMON F. GARCIA & CO.

Ramon F. Garcia
Josefino F. Garcia
Catalina A. Lazo
Honorata L. Paguio
Stephen O. Uy

Firm
Partner
Partner
Partner
Partner
Partner

14-Apr-08
14-Apr-08
14-Apr-08
14-Apr-08
14-Apr-08
14-Apr-08

14-Apr-11
14-Apr-11
14-Apr-11
14-Apr-11
14-Apr-11
14-Apr-11

NonLife/Brokers
NonLife/Brokers
NonLife/Brokers
NonLife/Brokers
NonLife/Brokers
NonLife/Brokers

884-27-78/85
884-27-89

F-006/08
A-021/08
A-022/08
A-023/08
SP-0030-R

ISLA, LIPANA & CO.

John John Patrick V. Lim
Blesilda A. Pestao
Judith V. Lopez
Roderick M. Danao

Firm
Partner
Partner
Partner
Partner

14-Apr-08
14-Apr-08
14-Apr-08
14-Apr-08
13-Feb-09

14-Apr-11
14-Apr-11
14-Apr-11
14-Apr-11
12-Feb-12

General
General
General
General
General

845-27-28/845-28-06

F-007/08
A-025/08
SP-0069-R

R.R. TAN & ASSOCIATES

Sally S. Velasco
Domingo A. Daza

Firm
Partner
Partner

2-May-08
2-May-08
23-Dec-10

2-May-11
2-May-11
2-May-11

General
General

638-34-30/32

F-0001-R
SP-0001-R
SP-00018-0
SP-0051-O

MANABAT SANAGUSTIN & CO.

Ricardo G. Manabat
Roberto G. Manabat
Ernesto T. Diaz

Firm
Partner
Partner
Partner

17-Sep-08
17-Sep-08
17-Dec-08
15-Mar-10

16-Sep-11
16-Sep-11
16-Dec-11
16-Sep-11

General
General
General

885-70-00
894-19-85

F-0002-R
SP-0006-R
SP-0007-R
SP-0075-O
SP-0076-O
SP-0077-O

ALBA ROMEO & CO.

Ruby R. Seballe
Leticia C. Tagle
Ma. Lourdes Tiffany G. Garriel
Maria Carmina Alvero Ussher
Gideon A. de Leon

Firm
Partner
Partner
Partner
Partner
Partner

10-Oct-08
10-Oct-08
10-Oct-08
31-Jan-11
31-Jan-11
31-Jan-11

9-Oct-11
9-Oct-11
9-Oct-11
9-Oct-11
9-Oct-11
9-Oct-11

General
General
General
General
General
General

844-20-16/844-20-45

F-0003-R
SP-0008-R

QUILAB CABILIN BATO & CO., CPAs

Rico P. Quilab

Firm
Partner

15-Oct-08
15-Oct-08

14-Oct-11
14-Oct-11

General
General

(8822)72-7515
(08822)721291

F-0004-R NILA N. MENDIOLA & CO.

SP-0009-O Nila N. Mendiola

Firm
Partner

3-Nov-08
3-Nov-08

2-Nov-11
2-Nov-11

General
General

817-71-28/817-46-87

F-0005-R E.C. Halili & Associates

SP-00012-R Eduardo C. Halili

Firm
Partner

10-Dec-08
10-Dec-08

9-Dec-11
9-Dec-11

General
General

242-09-62/242-10-79

F-0006-R SYCIP GORRES VELAYO & CO.

SP-00010-R Lucy L. Lim-Chan

Firm
Partner

20-Dec-08
20-Dec-08

19-Dec-11
19-Dec-11

General
General

894-83-86/818-13-77

F-003/08
A-010/08
A-011/08
A-012/08
A-013/08
SP-0009-R

INSURANCE COMMISSION
ACCREDITED EXTERNAL AUDITORS (as of January 31, 2011)

Cert. No.

Effectivity Period of
Accreditation

Auditors

Type of Accreditation

Telephone Numbers

SP-00011-R
SP-00016-R
SP-00015-R
SP-00013-R
SP-00014-R
SP-00017-R
SP-0049-O
SP-0050-O
SP-0052-O
SP-0056-R
SP-0057-R
SP-0058-R
SP-0059-R
SP-0060-R
SP-0061-R
SP-0062-R
SP-0063-R

Vicky B. Lee-Salas
Betty C. Siy-Yap
Wilson P. Tan
Aldrin M. Cerrado
Ramon D. Dizon
Jose Pepito E. Zabat
Janeth T. Nuez
Bernalette M. Santiago
Irene Janet S. Alvarado-Paraiso
Josephine Adrienne A. Abarca
Ana Lea C. Bergado
Alicia A. Lu
Aris C. Malantic
Medel T. Nera
Jaime F. Del Rosario
Michael C. Sabado
Maria Madeira R. Vestil

Partner
Partner
Partner
Partner
Partner
Partner
Partner
Partner
Partner
Partner
Partner
Partner
Partner
Partner
Partner
Partner
Partner

20-Dec-08
20-Dec-08
20-Dec-08
20-Dec-08
20-Dec-08
20-Dec-08
22-Feb-10
15-Mar-10
25-May-10
22-Oct-10
22-Oct-10
22-Oct-10
22-Oct-10
22-Oct-10
22-Oct-10
22-Oct-10
22-Oct-10

19-Dec-11
19-Dec-11
19-Dec-11
19-Dec-11
19-Dec-11
19-Dec-11
19-Dec-11
19-Dec-11
19-Dec-11
19-Dec-11
19-Dec-11
19-Dec-11
19-Dec-11
19-Dec-11
19-Dec-11
19-Dec-11
19-Dec-11

General
General
General
General
General
General
General
General
General

F-0007-R
SP-00019-R
SP-00020-O
SP-000-21-O

STA. ANA RIVERA & CO.

Cheryl R. Bacharo
Jonathan G. Rivera
Arnulfo B. Oplado

Firm
Partner
Partner
Partner

19-Jan-09
19-Jan-09
19-Jan-09
19-Jan-09

18-Jan-12
18-Jan-12
18-Jan-12
18-Jan-12

General
General
General
General

(032)253-46-58
(032)254-97-11

F-0008-O
SP-00022-O
SP-00023-O
SP-00024-O

AQUINO MATA CALICA & ASSOCIATES

Joseph Cedric V. Calica
Christopher D. Chuegan
Ariel D. Gonzales

Firm
Partner
Partner
Partner

19-Jan-09
19-Jan-09
19-Jan-09
19-Jan-09

18-Jan-12
18-Jan-12
18-Jan-12
18-Jan-12

General
General
General
General

841-04-62/893-02-87

F-0009-R
SP-00025-R
SP-00026-R
SP-00027-R
SP-00028-R
SP-0064-R
SP-0065-R
SP-0066-R

PUNONGBAYAN & ARAULLO

Lilian S. Linsangan
Francis Albalate
Leonardo D. Cuaresma, Jr.
Benjamin P. Valdez
Ramilito L. Naola
Juan Carlos B. Robles
Romualdo Vallejo Murcia III

Firm
Partner
Partner
Partner
Partner
Partner
Partner
Partner

19-Jan-09
19-Jan-09
19-Jan-09
19-Jan-09
19-Jan-09
21-Aug-10
22-Oct-10
22-Oct-10

18-Jan-12
18-Jan-12
18-Jan-12
18-Jan-12
18-Jan-12
18-Jan-12
18-Jan-12
18-Jan-12

General
General
General
General
General

886-55-11/886-55-06

F-0010-R
SP-0029-R
A-015/08

MG MADRID & COMPANY

Mario G. Madrid Jr.
Benedict Ang Ba Giok

Firm
Partner

14-Feb-09
14-Feb-09
14-Apr-08

13-Feb-12
13-Feb-12
14-Apr-11

General
General

893-00-01

F-0011-R
SP-0031-R
SP-0032-R
SP-0033-R
SP-0034-R

DIAZ MURILLO DALUPAN and COMPANY

Reynaldo S. Altre
Rosemary D. De Mesa
Ofelia S. Barroga
Rowie C. Evacitas

Firm
Partner
Partner
Partner
Partner

18-Feb-09
18-Feb-09
18-Feb-09
18-Feb-09
18-Feb-09

17-Feb-12
17-Feb-12
17-Feb-12
17-Feb-12
17-Feb-12

General
General
General
General
General

894-58-92/95

F-0012-R ACYATAN & CO., CPAs

SP-0035-O Efren N. Acyatan

Firm
Partner

18-Feb-09
18-Feb-09

17-Feb-12
17-Feb-12

General
General

726-79-61/62

F-0013-F
SP-0036-R

EPC ACCTG. & MGNT. SERVICES

Ester P. Clarete

Firm
Partner

20-Feb-09
20-Feb-09

19-Feb-12
19-Feb-12

General
General

281-28-77

F-0014-R
SP-0037-R

RODRIGUEZ, SUAN & CO., CPAs

Anita C. Rodriguez

Firm
Partner

4-Mar-09
4-Mar-09

3-Mar-12
3-Mar-12

General
General

852-53-32/852-53-66

F-0015-R
SP-0038-R

JOSUE, ALCORIZA & CO

Catalina S. Alcoriza

Firm
Partner

1-Apr-09
1-Apr-09

31-Mar-12
31-Mar-12

General
General

372-41-07

F-0016-R
SP-0039-R
SP-0040-R

LOPEZ & CO., CPAs

Ma. Victoria R. Lopez
Restituto T. Lopez

Firm
Partner
Partner

2-Apr-09
1-Apr-09
1-Apr-09

1-Apr-12
31-Mar-12
31-Mar-12

General
General
General

564-64-98

Firm
Partner

13-May-09
13-May-09

12-May-12
12-May-12

General
General

F-0017-O E.P. DE GUZMAN & COMPANY

SP-0041-O Estrelita G. del Rosario

INSURANCE COMMISSION
ACCREDITED EXTERNAL AUDITORS (as of January 31, 2011)

Cert. No.

Effectivity Period of
Accreditation

Auditors

Type of Accreditation

Telephone Numbers

456-41-46

F-0018-R
SP-0042-R

I.T. SABADO & ASSOCIATES, CPAs

Isagani T. Sabado

Firm
Partner

13-May-09
13-May-09

12-May-12
12-May-12

General
General

F-0019-R
SP-0043-R
SP-0044-R

VALDES, ABAD & ASSOCIATES

Orlando Romano N. Sagun
Ma. Corazon M. Enriquez

Firm
Partner
Partner

19-May-09
19-May-09
19-May-09

18-May-12
18-May-12
18-May-12

General
General
General

F-0020-R
SP-0005-R
SP0004-R
SP-0045-R

PELAYO TEODORO SANTAMARIA

Rachel Lydia T. Santamaria
Abednego P. Pelayo
Noel Antonio F. Canlas

Firm
Partner
Partner
Partner

15-Aug-09
17-Sep-08
17-Sep-08
15-Sep-09

14-Aug-12
16-Sep-11
16-Sep-11
31-Dec-11

General
General
General
General

892-31-47

F-0021-R
SP-0002-R
SP-0003-R

MERCADO CALDERON JARAVATA & CO.

Napoleon A. Calderon
Marcelino A. Mercado

Firm
Partner
Partner

10-Sep-09
17-Sep-08
17-Sep-08

31-Dec-11
16-Sep-11
16-Sep-11

General
General
General

894-57-83/893-82-91

F-0022-R
SP-0046-R
SP-0047-R

LEONARDO VICENTE & ASSO., CPAs

Wilfredo C. Vicente
Edgardo A. Leonardo

Firm
Partner
Partner

14-Dec-09
14-Dec-09
14-Dec-09

13-Dec-12
13-Dec-12
13-Dec-12

General
General
General

F-0023-R
SP-0048-R

MS BANARIA & COMPANY CPAs

Marcelino S. Banaria

Firm
Partner

29-Jan-10
29-Jan-10

28-Jan-13
28-Jan-13

General

Firm
Partner

17-Aug-10
17-Aug-10

16-Aug-13
16-Aug-13

General
General

30-Sep-13
30-Sep-13

General
General

1-Dec-13
1-Dec-13

General

4-Feb-14
4-Feb-14
4-Feb-14
4-Feb-14

General

30-Jan-14
30-Jan-14
30-Jan-14

General

30-Jan-14
30-Jan-14

General

6-Mar-14

General

F-0025-O MACEDA FARNACIO & CO.

SP-0055-O Antonio O. Maceda, Jr.

912-48-76/911-80-62

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

F-0026-O KL SIY & ASSOCIATES

SP-0067-O Kathleen Mary L. Siy

Firm
Partner

1-Oct-10
1-Oct-10

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

F-0027-O DAN C. BAAS & CO., CPAs

SP-0068-O Benito B. Evangelista

Firm
Partner

2-Dec-10
2-Dec-10

(with the condition, BOA certificate will expire on December 31, 2011)

F-0028-R
SP-0070-R
SP-0071-R
SP-0072-R

MANABAT DELGADO AMPER & CO

Luis Gerardo C. Manabat
Avis B. Manlapaz
Diane S. Yap

Firm
Partner
Partner
Partner

5-Feb-11
5-Feb-11
5-Feb-11
5-Feb-11

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

F-0029-O ZAMUDIO & OGENA, CPAs

SP-0073-O Marlene D. Zamudio
SP-0074-O Anita V. Ogena

Firm
Partner
Partner

31-Jan-11
31-Jan-11
31-Jan-11

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

F-0030-R
SP-0078-R

ONG, ORDOEZ and ASSOCIATES

Josephine O. Bravo

Firm
Partner

31-Jan-11
31-Jan-11

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

F-0031-R

CONSTANTINO GUADALQUIVER & CO.

Firm

7-Mar-11

(with the condition, BOA certificate will expire on December 31, 2013)

A-009/08

Individual Auditors
Honorata M. Gamayo

13-Feb-08

13-Feb-11

Brokers/Agents

A-024/08
IA-0001-R
IA-0002-O

Rosana M. Lustre
Jose C. Gliane, Jr.
Amorsolo S. Nieva

25-Apr-08
15-Oct-08
5-Nov-08

25-Apr-11
14-Oct-11
4-Nov-11

Brokers
TCUs/Brokers/Agents
TCUs

IA-0003-R

Romeo V. Encontro

20-Nov-08

19-Nov-11

TCUs/Brokers/Agents

846-56-73
0920-9056692
889-61-50
571-11-86
(042)660-50-03
(042)373-29-04
948-96-32

INSURANCE COMMISSION
ACCREDITED EXTERNAL AUDITORS (as of January 31, 2011)

Cert. No.

Effectivity Period of
Accreditation

Auditors

Type of Accreditation

Telephone Numbers
727-84-62
656-69-46
829-38-78/825-84-29
823-47-65
658-21-93
807-14-25/580-80-06

IA-0004-O
IA-0006-R
IA-0005-R
IA-0007-O
IA-0008-R
IA-0009-R
IA-0010-O
IA-0011-R
IA-0012-R
IA-0013-R
IA-0014-R
IA-0015-O
IA-0016-R
IA-0017-O
IA-0018-R
IA-0019-O
IA-0020-R
IA-0021-O
IA-0022-O

Rosemarie R. Salvio
Joaquin P. Tolentino
Lagrimas N. Ong
Miguel R. Rosario, Jr.
Gregoria Gracy A. Guillermo
Benedicta F. Barrientos
Jocelyn U. Malongayon
Julie Ann Varela
Danilo Belarmino
Edmund L. Nebit
Jose N. Romblon
Teresita Z. Abundo
Ma. Isabel B. Lopez
Genielle B. Romano
Clarita T. Zarraga
Romeo J. Bernabe
Francia L. Eugenio
Natividad V. Osorio
Christopher U. Ismael

10-Dec-08
8-Feb-09
17-Feb-09
23-Jan-09
20-Feb-09
6-Apr-09
1-Apr-09
8-Apr-09
8-Apr-09
15-Apr-09
27-Apr-09
19-May-09
20-May-09
27-May-09
27-May-09
28-May-09
3-Jun-09
4-Jun-09
1-Jul-09

9-Dec-11
7-Feb-12
16-Feb-12
22-Jan-12
19-Feb-12
5-Apr-12
31-Mar-12
7-Apr-12
7-Apr-12
14-Apr-12
26-Apr-12
18-May-12
19-May-12
26-May-12
26-May-12
27-May-12
2-Jun-12
3-Jun-12
31-Dec-11

TCUs/Brokers/Agents
TCUs/Brokers/Agents
TCUs/Brokers/Agents
TCUs/Brokers/Agents
TCUs/Brokers/Agents
TCUs/Brokers/Agents
TCUs/Brokers/Agents
TCUs/Brokers/Agents
TCUs/Brokers/Agents
TCUs/Brokers/Agents
TCUs/Brokers/Agents
TCUs/Brokers/Agents
TCUs/Brokers/Agents
TCUs/Brokers/Agents
TCUs/Brokers/Agents
TCUs/Brokers/Agents
TCUs/Brokers/Agents
TCUs/Brokers/Agents
TCUs/Brokers/Agents

IA-0023-R
IA-0024-R
IA-0025-R
IA-0026-R

Zenaida M. Cajucom
Francisca Godinez
Ma. Victoria L. Gabriel
Nelia Y. Pasco

28-Jul-09
15-Feb-10
15-Mar-10
17-Sep-10

27-Jul-12
14-Feb-13
14-Mar-13
16-Sep-13

TCUs/Brokers/Agents
TCUs/Brokers/Agents
TCUs/Brokers/Agents

with condition regarding BOA accreditation

929-98-15/929-74-69
922-06-29
811-54-50

825-15-05/825-31-61
(074)3001957
(074)4435855
874-52-19