University of Pangasinan Phinma Education Network College of Management and Accountancy Dagupan City

November 11, 2011

Mr. Marlon Herrero Chief Administrative Section Bureau of Internal Revenue RDO IV Calasiao, Pangasinan

Sir/Madam: To better prepare our students for future employment, and in order that they could apply and increase their knowledge in accounting and audit training, we have a program on apprenticeship for which your firm had been chosen as a training center. This program is a course requirement in our curriculum in Bachelor of Science in Accountancy. Our students/trainees are properly guided with Memo Circular of the Department of Labor as follows: Pursuant to Article 92 of the Labor Code of the Philippines on the training of students without compensation, the following guidelines are hereby issued for the compliance of all concerned. The training of students without compensation in business establishments and other work places is allowed only where (a) the training is a requirement of a curriculum training program of duly recognized schools or training centers, or (b) is a prerequisite to a board examination. Our students are also made aware of the following: 1. That they will not be compensated during the entire training period. 2. That they will abide by the rules and regulations of office where they are undergoing training. 3. That they will be responsible for themselves during the training period for a minimum of one hundred sixty (160) hours. 4. That they had secured their parents consent for the said training. In this connection, we are requesting your office to kindly accommodate our students for a job training to afford them an experiential learning in the various aspects of actual professional practice. We do believe that your firm is the right place for our students to achieve our vision, mission, goal and objectives. We are looking forward for your assistance and favorable action regarding this matter. Approved by: Very truly yours,

Romulo C. Soria, CPA Instructor

Christine Charity O. Resultay Dean