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LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS

IN THE PRACTICE OF PUBLIC ACCOUNTANCY


As of October 26, 2016
PREVIOUS ACCREDITATION APPROVAL
REG. NAME OF FIRM / BR. NO. EXPIRY REFERENCE VALIDITY REMARKS
NO. PARTNERSHIPS DATE DATE (BR NO. / DATE) From To

Bd. Res. No. 05 dtd.


1032 A. I. GUTIERREZ & ASSOCIATES Feb. 8, 2011 31-Dec-13 Bd. Res. No. 237 dtd. Oct. 29, 2013 1-Jan-14 31-Dec-16

Bd. Res. No. 97 dtd.


2422 A. SANCHEZ, L. DAVID AND COMPANY Oct. 19, 2011 31-Dec-14 Bd. Res. No. 38 dtd. Dec. 19, 2014 1-Jan-15 31-Dec-17

Bd. Res. No. 04 dtd.


1687 A. T. ABELLA & CO. Feb. 8, 2011 31-Dec-13 Bd. Res. No. 235 dtd. Oct. 29, 2013 1-Jan-14 31-Dec-16

Bd. Res. No. 20 dtd.


1594 A. V. TIDOSO & CO. Feb. 20, 2012 31-Dec-14 Bd. Res. No. 10 dtd. Feb. 2, 2015 2-Feb-15 31-Dec-17

As per Board Res. 112


Additional Partners:
A.E. JIMENEZ & COMPANY Bd. Res. No.01 dtd. Jan. Francis Boribor Tupue
0833 ( Formerly: SENTURIAS, JIMENEZ & COMPANY) 10, 2011 31-Dec-13 Bd. Res. No. 243 dtd. Oct. 29, 2013 1-Jan-14 31-Dec-16 dated July 14, 2015

Bd. Res. No. 82 dtd.


4589 A.M. YU & ASSOCIATES Oct. 11, 2011 31-Dec-14 Bd. Res. No. 56 dtd. Dec. 29, 2014 1-Jan-15 31-Dec-17

Bd. Res. No. 230 dtd. Bd. Res. No. 125 dtd. August 11,
0511 A.R. SAYSON & ASSOCIATES December 28, 2012 31-Dec-15 2015 1-Jan-16 31-Dec-18

Bd. Res. No. 354 dtd.


5486 AARON FRANCISCO VILLARIN RECLA Dec. 27, 2013 31-Dec-15 Bd. Res. No. 228 dtd. Dec. 1, 2015 1-Jan-16 31-Dec-18

5134 ABDUL WAHAB TANDER DISOMA Bd. Res. No. 121 dtd. Sept. 19, 2012 19-Sep-12 31-Dec-14

Page 1
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
IN THE PRACTICE OF PUBLIC ACCOUNTANCY
As of October 26, 2016
PREVIOUS ACCREDITATION APPROVAL
REG. NAME OF FIRM / BR. NO. EXPIRY REFERENCE VALIDITY REMARKS
NO. PARTNERSHIPS DATE DATE (BR NO. / DATE) From To
Bd. Res. No. 46 dtd.
0496 ABELARDO DANGLA VELASCO Sept. 4, 2007 31-Dec-09 Bd. Res. No. 147 dtd. Dec. 21, 2009 1-Jan-10 31-Dec-12
Bd. Res. No. 60 dtd.
2390 ABELARDO P. ANTONIO Sept. 11, 2006 31-Dec-08

Bd. Res. No. 29 dtd.


0034 ABERCIO RODRIGUEZ ARGEL Feb. 20, 2012 31-Dec-14 Bd. Res. No. 24 dtd. Feb. 4, 2015 4-Feb-15 31-Dec-17

Bd. Res. No. 180 dtd.


0649 ABNER ARNALDO TY Oct. 22, 2012 31-Dec-15 Bd. Res. No. 219 dtd. Dec. 1, 2015 1-Jan-16 31-Dec-18

Bd Res. No. 82 dtd.


2996 ABRAHAM R. CAMPO, JR. Sept. 11, 2007 31-Dec-09 Bd Res. No. 48 dtd. March 28, 2012 28-Mar-12 31-Dec-14

Bd. Res. No. 42 dtd.


2456 ABRAHAM SAGCAL HIPOLITO Feb. 11, 2013 31-Dec-15 Bd Res. No. 87 dtd. Mar. 31, 2016 31-Mar-16 31-Dec-18

ABUEL YU VILLAR & CO. (Formerly: Bd. Res. No. 18 dtd.


1280 JACQUELINE M. YU-VILLAR) Jan. 8, 2013 31-Dec-15 Bd. Res. No. 55 dtd. Feb. 19, 2016 19-Feb-16 31-Dec-18
Emily L. Cailes Lo -
withdrawn from the
Bd. Res. No. 86 dtd. partnership effective July
2486 ACLAN CAILLES LO & CO. Nov. 10, 2006 31-Dec-08 1, 2009.
Bd. Res. No. 76 dtd.
2445 ACOSTA, DEL ROSARIO & ASSOCIATES Nov. 3, 2006 31-Dec-08 Bd. Res. No. 23 dtd. Mar. 4, 2009 4-Mar-09 31-Dec-11
Br. Res. No. 240 dtd. August 23,
6273 ACQUILLES ASCAÑO LAZARO 2016 23-Aug-16 31-Dec-18

ACYATAN & CO. (Formerly : A.P. Bd. Res. No 12 dtd. Feb.


0141 ACYATAN & CO.) 25, 2011 31-Dec-13 Bd. Res. No 161 dtd. Sept. 27, 2013 1-Jan-14 31-Dec-16

Page 2
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
IN THE PRACTICE OF PUBLIC ACCOUNTANCY
As of October 26, 2016
PREVIOUS ACCREDITATION APPROVAL
REG. NAME OF FIRM / BR. NO. EXPIRY REFERENCE VALIDITY REMARKS
NO. PARTNERSHIPS DATE DATE (BR NO. / DATE) From To
Bd. Res. No. 02 dtd.
5207 ADELA BISQUERA BISARES January 8, 2013 31-Dec-15 Bd. Res. No. 162 dtd. Sept. 17, 2015 1-Jan-16 31-Dec-18

Bd. Res. No. 122 dtd.


4932 ADELA G. STROUD August 28, 2013 31-Dec-16 Bd. Res. No. 150 dtd. July 4, 2016 1-Jan-17 31-Dec-19

Bd. Res. No. 216 dtd. Bd. Res. No. 29 dtd. December 19,
5175 ADELAIDA DUMALE CUCHARO November 23, 2012 31-Dec-14 2014 1-Jan-15 31-Dec-17

Bd Res. No. 116 dtd.


3197 ADELAIDA G. ALEJANDRO Sept. 14, 2007 31-Dec-09 Bd Res. No. 83 dtd. April 14, 2010 14-Apr-10 31-Dec-12

ADELAIDA L. ALEJANDRINO ( Formerly:AIDA L. Bd. Res. No. 81 dtd.


0443 ALEJANDRINO) August 13, 2012 31-Dec-14 Bd. Res. No. 22 dtd. Feb. 9, 2016 9-Feb-16 31-Dec-18

Bd. Res. No. 95 dtd. Bd. Res. No. 268 dtd. December 28,
2731 ADELAIDA SANTIAGO VALBUENA April 17, 2013 31-Dec-15 2015 1-Jan-16 31-Dec-18
Bd. Res. No. 169 dtd. Bd. Res. No. 194 dtd. November 2,
3060 ADELIZA G. GUINTO Oct. 22, 2012 31-Dec-15 2015 1-Jan-16 31-Dec-18

Bd. Res. No. 27 dtd.


2074 ADEMAR TRISTAN AGUILAR Feb. 20, 2012 31-Dec-14 Bd. Res. No. 80 dtd. July 8, 2015 8-Jul-15 31-Dec-17

Bd. Res. No. 129 dtd.


5145 ADEODATO MORADA DE SAGON Sept. 25, 2012 31-Dec-14 Bd. Res. No. 67 dtd. July 8, 2015 8-Jul-15 31-Dec-17

Bd. Res. No. 107 dtd.


1690 ADOLFO AUXILO GOYALA, JR. Oct. 26, 2005 31-Dec-07 Bd. Res. No. 174 dtd. Oct. 30, 2008 30-Oct-08 31-Dec-10

Bd. Res. No. 143 dtd.


0442 ADONES BRUCE ANURAN Sept. 25, 2012 31-Dec-15 Bd. Res. No. 64 dtd. Feb. 19, 2016 9-Feb-16 31-Dec-18

Page 3
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
IN THE PRACTICE OF PUBLIC ACCOUNTANCY
As of October 26, 2016
PREVIOUS ACCREDITATION APPROVAL
REG. NAME OF FIRM / BR. NO. EXPIRY REFERENCE VALIDITY REMARKS
NO. PARTNERSHIPS DATE DATE (BR NO. / DATE) From To

Bd. Res. No. 265 dtd.


1558 ADORA A. MACALINTAL Dec. 9, 2013 31-Dec-16 Bd. Res. No. 190 dtd. July 7, 2016 1-Jan-17 31-Dec-19
Bd. Res. No. 101 dtd. August 13,
5117 ADORA V. SANTOS 2012 13-Aug-12 31-Dec-14

Br. Res. No. 127 dtd. August 11,


5882 ADRELIN OCAMPO MANANSALA 2015 11-Aug-15 31-Dec-17

5519 ADRIAN BJ ALMERO GERON Bd. Res. No. 03 dtd. August 13, 2014 13-Aug-14 31-Dec-16

Br. Res. No. 244 dtd. August 25,


6297 ADRIAN JUSTIN VICENCIO CRUZ 2016 25-Aug-16 31-Dec-18

3901 ADRIAN Q. AMANO Bd. Res. No. 65 dtd. April 2, 2008 2-Apr-08 31-Dec-10
Bd. Res. No. 84 dtd.
2464 ADRIAN R. ONGOG Nov. 10, 2006 31-Dec-08 Bd. Res. No. 145 dtd. Dec. 21, 2009 1-Jan-10 31-Dec-12

5580 ADRIAN T. SALIGUMBA Bd. Res. No. 32 dtd. Dec. 19, 2014 19-Dec-14 31-Dec-16
Bd. Res. No. 47 dtd.
3816 ADRIANO BONGO MACASERO Jan. 28, 2008 31-Dec-10 Bd. Res. No. 237 dtd. Dec. 4, 2015 4-Dec-15 31-Dec-17

6018 ADRIANO MACAPAGAL AGUARIN, JR. Br. Res. No. 07 dtd. Feb. 9, 2016 9-Feb-16 31-Dec-18

Page 4
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
IN THE PRACTICE OF PUBLIC ACCOUNTANCY
As of October 26, 2016
PREVIOUS ACCREDITATION APPROVAL
REG. NAME OF FIRM / BR. NO. EXPIRY REFERENCE VALIDITY REMARKS
NO. PARTNERSHIPS DATE DATE (BR NO. / DATE) From To

Bd. Res. No. 63 dtd.


1414 AGAPITA I. MONTES May 27, 2005 31-Dec-07
Bd. Res. No. 105 dtd.
0237 AGAPITO ACAPULCO LEYSON, JR. Oct. 21, 2011 31-Dec-14 Bd. Res. No. 45 dtd. March 11, 2015 11-Mar-15 31-Dec-17

3627 AGNES A. SANCHEZ Bd Res. No. 06 dtd. Jan. 9, 2008 9-Jan-08 31-Dec-10
Bd. Res. No. 69 dtd. Bd. Res. No. 248 dtd. August 25,
3885 AGNES DG. FRANCIA April 26, 2011 31-Dec-13 2016 26-Aug-16 31-Dec-18
Bd. Res. No. 37 dtd. February 11,
5255 AGNES FLORES NARBONITA 2013 11-Feb-13 31-Dec-15
Bd. Res. No. 74 dtd.
3930 AGNES G. ASOR April 10, 2008 31-Dec-10 Bd. Res. No. 95 dtd. Oct. 19, 2011 19-Oct-11 31-Dec-13

5856 AGNES VILLARAZO MANITO Br. Res. No. 102 dtd. July 14, 2015 8-Jul-15 31-Dec-17
Bd. Res. No. 05 dtd.
1882 AGUILAR, AGUILAR AND COMPANY Jan. 24, 2006 31-Dec-08
Bd. Res. No. 98 dtd.
4023 AGUINALDO SILANGAN COMPANIADOS May 12, 2008 31-Dec-10 Bd. Res. No. 107 dtd. April 12, 2016 12-Apr-16 31-Dec-18

Bd. Res. No. 46 dtd.


1198 AGUNOD TORREJANO & CO. Apr. 12, 2005 31-Dec-07 Bd. Res. No. 154 dtd. Sept. 5, 2008 5-Sep-08 31-Dec-10
Bd. Res. No. 144 dtd.
1373 AGUSTINA T. LIM Dec. 2, 2010 31-Dec-13 Bd. Res. No. 190 dtd. Oct. 29, 2013 1-Jan-14 31-Dec-16

6175 AGUSTUS CESAR A. NAVARRO Br. Res. No. 128 dtd. June 6, 2016 6-Jun-16 31-Dec-18

Page 5
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
IN THE PRACTICE OF PUBLIC ACCOUNTANCY
As of October 26, 2016
PREVIOUS ACCREDITATION APPROVAL
REG. NAME OF FIRM / BR. NO. EXPIRY REFERENCE VALIDITY REMARKS
NO. PARTNERSHIPS DATE DATE (BR NO. / DATE) From To
Bd. Res. No. 83 dtd.
2457 AHMIELLE D. SALAZAR Nov. 10, 2006 31-Dec-08

Bd Res. No. 227 dtd.


3006 AIDA A. ALAGBAY Dec. 28, 2012 31-Dec-15 Bd Res. No. 265 dtd. Dec. 21, 2015 1-Jan-16 31-Dec-18

4763 AIDA CAPATI REYES Bd. Res. No.88 dtd. Apr. 30, 2010 30-Apr-10 31-Dec-12

Bd. Res. No. 52 dtd.


0650 AIDA D. ALON June 9, 2004 31-Dec-06

Bd. Res. No. 44 dtd.


1156 AIDA D. TEMPLADO - FEDEE Apr. 12, 2005 31-Dec-07
Br. Res. No. 213 dtd. December 1,
5821 AIDA U. DE VILLA 2015 1-Dec-15 31-Dec-17

Bd. Res. No. 60 dtd.


2391 AILEEN A. MANGUI Sept. 11, 2006 31-Dec-08 Bd. Res. No. 156 dtd. Sept. 5, 2008 1-Jan-09 31-Dec-11

4022 AILEEN C. DE CASTRO Bd. Res. No. 98 dtd. May 12, 2008 12-May-08 31-Dec-10

5594 AILEEN KISMET REAL LAPINIG Br. Res.No. 45 dtd. Dec. 29, 2014 29-Dec-14 31-Dec-16

6125 AILEEN MAE TOLEDO CLAVERIA Br. Res. No. 83 dtd. Mar. 31, 2016 31-Mar-16 31-Dec-18
Bd Res. No. 09 dtd. Jan.
3573 AILEEN REYES MAGLANA 27, 2010 31-Dec-12 Bd Res. No. 07 dtd. Jan. 8, 2013 8-Jan-13 31-Dec-15

Page 6
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
IN THE PRACTICE OF PUBLIC ACCOUNTANCY
As of October 26, 2016
PREVIOUS ACCREDITATION APPROVAL
REG. NAME OF FIRM / BR. NO. EXPIRY REFERENCE VALIDITY REMARKS
NO. PARTNERSHIPS DATE DATE (BR NO. / DATE) From To

4758 AILEENE BIANCA NAZARETH JUTA Bd. Res. No.81 dtd. Apr. 14, 2010 14-Apr-10 31-Dec-12

Bd. Res. No. 33 dtd.


1003 AILENE DELA CRUZ - DURAN Feb. 22, 2005 31-Dec-07

6151 AILLEEN DIMACALI MERCADO Br. Res. No. 119 dtd. May 5, 2016 5-May-16 31-Dec-18

4822 AIMEE FABRICANTE VILLADARES Bd. Res. No. 96 dtd. June 8, 2010 8-Jun-10 31-Dec-12

Br. Res. No. 18 dtd. February 2,


5633 AIRA VANESSA AREVALO BERCES 2015 2-Feb-15 31-Dec-17

5203 AIRA ZEA DELA MAR CARANDANG Bd. Res. No. 01 dtd. January 8, 2013 8-Jan-13 31-Dec-15
Br. Res. No. 147 dtd. August 17,
5917 AISA KRISTINE DANIOLCO LERIO 2015 17-Aug-15 31-Dec-17

5581 AIZA GABRIELLE AUITAN CAYANAN Bd. Res. No. 32 dtd. Dec. 19, 2014 19-Dec-14 31-Dec-16
Br. Res. No. 175 dtd. October 13,
5953 AL JAY RHU RIVERA POLICARPIO 2015 13-Oct-15 31-Dec-17
Bd. Res. No. 109 dtd.
4373 AL NICOMEDES LOMOD BANTOL Nov. 8, 2011 31-Dec-14 Bd. Res. No. 116 dtd. July 24, 2015 24-Jul-15 31-Dec-17

Bd. Res. No. 42 dtd.


1374 ALAIN PARRA SISCAR March 28, 2011 31-Dec-13 Bd. Res. No. 342 dtd. Dec. 27, 2013 1-Jan-14 31-Dec-16

Page 7
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
IN THE PRACTICE OF PUBLIC ACCOUNTANCY
As of October 26, 2016
PREVIOUS ACCREDITATION APPROVAL
REG. NAME OF FIRM / BR. NO. EXPIRY REFERENCE VALIDITY REMARKS
NO. PARTNERSHIPS DATE DATE (BR NO. / DATE) From To

6209 ALAN MARCELO MONTELIJAO Br. Res. No. 153 dtd. July 4, 2016 4-Jul-16 31-Dec-18

4784 ALAN SALAMANTE FRAYCO Bd. Res. No. 114 dtd. Sept. 6, 2010 6-Sep-10 31-Dec-12

Bd. Res. No. 279 dtd.


0190 ALAS, OPLAS & CO. Dec. 18, 2013 31-Dec-16 Bd. Res. No. 319 dtd. Oct. 26, 2016 1-Jan-17 31-Dec-19

Bd. Res. No. 211 dtd. Bd. Res. No. 215 dtd. December 1,
0005 ALBA ROMEO & CO. November 12, 2012 31-Dec-15 2015 1-Jan-16 31-Dec-18
Bd Res. No. 23 dtd. Feb. Bd Res. No. 34 dtd. December 19,
3501 ALBERT FLORES ALCANTARA 25, 2011 31-Dec-13 2014 19-Dec-14 31-Dec-16
Bd. Res. No. 117 dtd.
1940 ALBERT PAUL COSTES UY Dec. 22, 2011 31-Dec-14 Bd. Res. No. 34 dtd. March 3, 2015 3-Mar-15 31-Dec-17

Br. Res. No. 126 dtd. August 11,


5876 ALBERT RAMOS EJE 2015 11-Aug-15 31-Dec-17

Bd. Res. No. 67 dtd.


1468 ALBERT S. VILLANUEVA June 2, 2005 31-Dec-07 Bd. RES. No. 73 dtd. July 15, 2009 15-Jul-09 31-Dec-11

Bd. Res. No. 139 dtd.


0299 ALBERT V. LUNA & CO. July 18, 2008 31-Dec-10 Bd. Res. No. 78 dtd. Oct. 7, 2011 7-Oct-11 31-Dec-13
Bd. Res. No. 192 Bd. Res. No. 59 dated April 15,
0150 ALBERT YUPO OPERARIO dated Nov. 8, 2007 31-Dec-10 2011 15-Apr-11 31-Dec-13
Bd. Res. No. 20 dtd.
0069 ALBERTO A. OLAÑO June 18, 2001 31-Dec-03

Page 8
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
IN THE PRACTICE OF PUBLIC ACCOUNTANCY
As of October 26, 2016
PREVIOUS ACCREDITATION APPROVAL
REG. NAME OF FIRM / BR. NO. EXPIRY REFERENCE VALIDITY REMARKS
NO. PARTNERSHIPS DATE DATE (BR NO. / DATE) From To

Bd. Res. No. 40 dtd.


0200 ALBERTO C. BENITEZ March 18, 2005 31-Dec-07

Bd. Res. No. 29 dtd.


1883 ALBERTO DIMALIWAT BERNARDO Feb. 20, 2012 31-Dec-14 Bd. Res. No. 22 dtd. Feb. 2, 2015 2-Feb-15 31-Dec-17
Bd. Res. No. 39 dtd.
0471 ALBERTO DURANO YU April 14, 2004 31-Dec-06 Bd. Res. No. 09 dtd. August 13, 2014 13-Aug-14 31-Dec-16

Bd. Res. No. 90 dtd.


5296 ALBERTO GATICA MERCANO April 16, 2013 31-Dec-15 Bd. Res. No. 189 dtd. Oct. 14, 2015 1-Jan-16 31-Dec-18
Bd. Res. No. 45 dtd.
2310 ALBERTO J. ORDOÑEZ June 1, 2006 31-Dec-08

Bd. Res. No. 34 dtd. Bd. Res. No. 41(B) dtd. March 4,
1622 ALBERTO ORIDINA TUZAN Feb. 29, 2012 31-Dec-12 2015 4-Mar-15 31-Dec-17

Bd. Res. No. 02 dtd.


1796 ALBERTO PASCUAL & ASSOCIATES Feb. 8, 2011 31-Dec-13 Bd. Res. No. 328 dtd. Dec. 27, 2013 1-Jan-14 31-Dec-16

6126 ALBERTO SALAMAT CASTRO Br. Res. No. 83 dtd. Mar. 31, 2016 31-Mar-16 31-Dec-18

Bd. Res. No. 38 dtd. Bd. Res. No. 35 dtd. December 19,
1469 ALBERTO TONGOL DIMATULAC Mar. 6, 2009 31-Dec-11 2014 19-Dec-14 31-Dec-16

Bd. Res. No. 43 dtd.


2280 ALBERTO VELASCO SALVA May 31, 2006 31-Dec-08 Bd. Res. No. 55 dtd. April 17, 2009 17-Apr-09 31-Dec-11

Page 9
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
IN THE PRACTICE OF PUBLIC ACCOUNTANCY
As of October 26, 2016
PREVIOUS ACCREDITATION APPROVAL
REG. NAME OF FIRM / BR. NO. EXPIRY REFERENCE VALIDITY REMARKS
NO. PARTNERSHIPS DATE DATE (BR NO. / DATE) From To

Bd. Res. 07 dtd. Feb. 9,


0378 ALBIN S. OLLERES 2004 31-Dec-06

ALCORIZA, MANALANGSANG & CO. (Formerly: Bd. Res. No. 255 dtd.
0125 JOSUE, ALCORIZA AND CO.) December 28, 2012 31-Dec-15 Bd. Res. No. 55 dtd. Feb. 19, 2016 19-Feb-16 31-Dec-18

Bd. Res. No. 19 dtd.


5018 ALDANA, SARMIENTO AND CO. Feb. 20, 2012 31-Dec-14 Bd. Res. No. 104 dtd. July 14, 2015 14-Jul-15 31-Dec-17
Bd. Res. No. 78 dtd. Bd. Res. No. 208 dtd. November 2,
4685 ALDAVE & QUIÑO ASSOCIATES June 21, 2012 31-Dec-15 2015 1-Jan-16 31-Dec-18

Bd. Res. No. 57 dtd. Bd. Res. No. 234 dtd. August 23,
4524 ALDEN CADIZ CALIMUTAN April 13, 2012 31-Dec-14 2016 23-Aug-16 31-Dec-18

4762 ALDRIN LEONES TUMBALI Bd. Res. No.87 dtd. Apr. 30, 2010 30-Apr-10 31-Dec-12

Bd. Res. No. 171 dtd. Bd. Res. No. 203 dtd. November 2,
5367 ALDRIN RAMOS MADRIDEO Sept. 27, 2013 31-Dec-15 2015 1-Jan-16 31-Dec-18
Br. Res. No. 183 dtd. October 14,
5966 ALDWIN RANAS FACTORANAN 2015 14-Oct-15 31-Dec-17

Bd. Res. No. 48 dtd.


0495 ALEGRIA V. MEDINA May 31, 2004 31-Dec-06

Page 10
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
IN THE PRACTICE OF PUBLIC ACCOUNTANCY
As of October 26, 2016
PREVIOUS ACCREDITATION APPROVAL
REG. NAME OF FIRM / BR. NO. EXPIRY REFERENCE VALIDITY REMARKS
NO. PARTNERSHIPS DATE DATE (BR NO. / DATE) From To

Bd. Res. No. 108 dtd.


0921 ALEJANDRO LABRADO CABADING June 4, 2013 31-Dec-16 Bd. Res. No. 57 dtd. Feb. 19, 2016 1-Jan-17 31-Dec-19

Bd. Res. No. 21 dtd.


0075 ALEJANDRO M. JAPOR July 05, 2001 31-Dec-03

3682 ALEJANDRO M. PONCE Bd Res. No. 15 dtd. Jan. 14, 2008 14-Jan-08 31-Dec-10

Bd. Res. No. 10 dtd.


0844 ALEJANDRO MALASARTE ORILLA Jan. 8, 2013 31-Dec-15 Bd. Res. No. 80 dtd. Mar. 28, 2016 28-Mar-16 31-Dec-18

Bd Res. No. 98 dtd.


3028 ALEJANDRO REYES UGALDE August 13, 2012 31-Dec-15 Bd Res. No. 271 dtd. Dec. 28, 2015 1-Jan-16 31-Dec-18

3037 ALEJO A. PAUAL, JR. Bd Res. No. 87 dtd. Sept. 11, 2007 11-Sep-07 31-Dec-09

Bd. Res. No. 246 dtd. Bd. Res. No. 220 dtd. December 1,
2691 ALELI C. DUGAN December 28, 2012 31-Dec-15 2015 1-Jan-16 31-Dec-18

6033 ALELI CATUBIG DIMAYA Br. Res. No. 31 dtd. Feb. 9, 2016 9-Feb-16 31-Dec-18

Bd. Res. No. 116 dtd.


4079 ALENITA Q. ONG May 29, 2008 31-Dec-10 Bd. Res. No. 225 dtd. Dec. 1, 2015 1-Dec-15 31-Dec-17

Page 11
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
IN THE PRACTICE OF PUBLIC ACCOUNTANCY
As of October 26, 2016
PREVIOUS ACCREDITATION APPROVAL
REG. NAME OF FIRM / BR. NO. EXPIRY REFERENCE VALIDITY REMARKS
NO. PARTNERSHIPS DATE DATE (BR NO. / DATE) From To

Bd. Res. No. 156 dtd. Bd. Res. No. 195 dtd. November 2,
2692 ALETH JOYCE TOMALE CUBACUB Oct. 22, 2012 31-Dec-15 2015 1-Jan-16 31-Dec-18

Bd. Res. No. 29 dtd.


4590 ALEX ANIMA INTO Feb. 20, 2012 31-Dec-14 Bd. Res. No. 64 dtd. July 8, 2015 8-Jul-15 31-Dec-17

2919 ALEX B. CUSTODIO Bd Res. No. 64 dtd. Sept. 06, 2007 6-Sep-07 31-Dec-09

Bd. Res. No. 112 dtd.


4988 ALEX CADIZ ASKIN Nov 16, 2011 31-Dec-13 Bd. Res. No. 320 dtd. Dec. 27, 2013 1-Jan-14 31-Dec-16

4477 ALEX G. HALILI Bd. Res. No. 60 dtd. April 17, 2009 17-Apr-09 31-Dec-11

4024 ALEX P. BANAWAN Bd. Res. No. 98 dtd. May 12, 2008 12-May-08 31-Dec-10

Bd. Res. No. 101 dtd.


2472 ALEX SAM LIPAE Oct. 26, 2009 31-Dec-11 Bd. Res. No. 108 dtd. July 14, 2015 14-Jul-15 31-Dec-17

Bd. Res. No. 131 dtd.


1322 ALEXANDER E. RAMOS AND ASSOCIATES Nov. 12, 2010 31-Dec-13 Bd. Res. No. 244 dtd. Oct. 29, 2013 1-Jan-14 31-Dec-16

Page 12
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
IN THE PRACTICE OF PUBLIC ACCOUNTANCY
As of October 26, 2016
PREVIOUS ACCREDITATION APPROVAL
REG. NAME OF FIRM / BR. NO. EXPIRY REFERENCE VALIDITY REMARKS
NO. PARTNERSHIPS DATE DATE (BR NO. / DATE) From To

4155 ALEXANDER O. GABARDA Bd. Res. No. 140 dtd. July 18, 2008 18-Jul-08 31-Dec-10

Bd. Res. No. 64 dtd.


1428 ALEXANDER R. TALLA May 27, 2005 31-Dec-07

Bd. Res. No. 09 dtd.


0268 ALEXANDER SANCHEZ BALILI, JR. Feb. 8, 2012 31-Dec-14 Bd. Res. No. 62 dtd. Dec. 29, 2014 1-Jan-15 31-Dec-17

Bd Res. No. 195 dtd.


2850 ALEXANDER T. DIZON Oct. 24, 2012 31-Dec-15 Bd Res. No. 249 dtd. Dec. 14, 2015 1-Jan-16 31-Dec-18

Bd. Res. No. 242 dtd. Bd. Res. No. 267 dtd. December 28,
4812 ALEXANDER YAMBAO VILLAVICENCIO December 28, 2012 31-Dec-15 2015 1-Jan-16 31-Dec-18

Bd. Res. No. 19 dtd. December 16,


5544 ALEXIS LU CHUA 2014 12-Dec-14 31-Dec-16

Bd. Res. No. 243 dtd. Bd. Res. No. 146 dtd. August 17,
1918 ALFE LIGTAS CASTROVERDE December 28, 2012 31-Dec-14 2015 17-Aug-15 31-Dec-17

Br. Res. No. 18 dtd. February 2,


5634 ALFEO D. VIVAS 2015 2-Feb-15 31-Dec-17

Page 13
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
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Bd. Res. No. 33 dtd.


4010 ALFIE ARIMBUYUTAN JAVIER March 28, 2011 31-Dec-13 Bd. Res. No. 17 dtd. Feb. 2, 2015 2-Feb-15 31-Dec-17

Bd Res. No. 232 dtd. Bd Res. No. 224 dtd. December 1,


2767 ALFONSA FE ALO-LIM December 28, 2012 31-Dec-15 2015 1-Jan-16 31-Dec-18
Bd. Res. No. 50 dtd.
1252 ALFONSO A. TRILLO Apr. 12, 2005 31-Dec-07

Bd. Res. No. 51 dtd.


1268 ALFONSO B. PISCASIO Apr. 12, 2005 31-Dec-07 Bd. Res. No. 180 dtd. Nov. 6, 2007 1-Jan-08 31-Dec-10

Bd Res. No. 44 dtd. Feb.


3411 ALFONSO CUBACUB CORONEL 11, 2013 31-Dec-15 Bd Res. No. 227 dtd. Dec. 1, 2015 1-Jan-16 31-Dec-18

Bd. Res. No. 356 dtd.


5496 ALFONSO GARALDE GARCERA Dec. 27, 2013 31-Dec-15 Bd. Res. No. 38 dtd. Feb. 11, 2016 11-Feb-16 31-Dec-18

Bd. Res. No. 221 dtd. Bd. Res. No.177 dtd. October 13,
3259 ALFONSO MAGPILI MABOLO December 28, 2012 31-Dec-15 2015 1-Jan-16 31-Dec-18
Bd. Res. No. 88 dtd.
2498 ALFONSO S. GONZALES Nov. 10, 2006 31-Dec-08 Bd. Res. No. 72 dtd. June 5, 2012 5-Jun-12 31-Dec-14

Bd. Res. No. 130 dtd. August 28,


5331 ALFRED CESAR CALAQUIAN QUINSAY 2013 28-Aug-13 31-Dec-15

Page 14
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
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Bd. Res. No. 73 dtd. July
4940 ALFRED LINDON FORONDA BERBANO 1, 2011 31-Dec-13 Bd. Res. No. 08 dtd. August 13, 2014 13-Aug-14 31-Dec-16

Bd. Res. No. 150 dtd.


4198 ALFRED UY EISMA Sept. 5, 2008 31-Dec-10 Bd. Res. No. 47 dtd. March 28, 2011 28-Mar-11 31-Dec-13

Br. Res. No. 126 dtd. August 11,


5877 ALFRED VLADIMIR ADRIANO FERRER 2015 11-Aug-15 31-Dec-17

Bd. Res. No. 14 dtd.


0076 ALFREDO C. SARAU April 14, 2004 31-Dec-06 Bd. Res. No. 19 dtd. Jan. 31, 2007 31-Jan-07 31-Dec-09

Bd. Res. No. 19 dtd.


5012 ALFREDO CATUNGAL AUSTRIA Feb. 20, 2012 31-Dec-14 Bd. Res. No. 55 dtd. Dec. 29, 2014 1-Jan-15 31-Dec-17

Bd. Res. No. 86 dtd.


1565 ALFREDO G. STA. MARIA August 3, 2005 31-Dec-07 Bd. Res. No. 138 dtd. July 18, 2008 18-Jul-08 31-Dec-10

Bd. Res. No. 124 dtd.


4543 ALFREDO INCISO PABAS, JR. August 28, 2013 31-Dec-15 Bd. Res. No. 26 dtd. Feb. 9, 2016 9-Feb-16 31-Dec-18

3826 ALFREDO L. BELMONTE Bd. Res. No. 48 dtd. Jan. 28, 2008 28-Jan-08 31-Dec-10

Page 15
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
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PREVIOUS ACCREDITATION APPROVAL
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5082 ALFREDO OBANA GAPPE Bd. Res. No. 87 dtd. August 13, 2012 13-Aug-12 31-Dec-14
Bd. Res. No. 63 dtd.
2423 ALFREDO R. VICENTE Sept. 12, 2006 31-Dec-08

Bd Res. No. 53 dtd.


2827 ALFREDO S. DELA CRUZ, JR. Sept. 06, 2007 31-Dec-09 Bd. Res. No. 104 dtd. Oct. 26, 2009 1-Jan-10 31-Dec-12

Bd. Res. No. 184 dtd.


0843 ALFREDO SARTE Nov. 6, 2007 31-Dec-09 Bd. Res. No. 95 dtd. June 8, 2010 8-Jun-10 31-Dec-12

Br. Res. No. 240 dtd. August 23,


6274 ALIANA MARIE TUBIO PASCUAL 2016 23-Aug-16 31-Dec-18

Bd Res. No. 14 dtd. Jan.


3673 ALICE D. DIAMANTE 14, 2008 31-Dec-10 Bd Res. No. 125 dtd. Oct. 4, 2010 1-Jan-11 31-Dec-13

Bd. Res. No. 06 dtd.


3895 ALICIA ARBOLEDA - PANGANIBAN Feb. 8, 2011 31-Dec-13 Bd. Res. No. 325 dtd. Dec. 27, 2013 1-Jan-14 31-Dec-16

4764 ALICIA ARLENE V. DE GUZMAN Bd. Res. No.88 dtd. Apr. 30, 2010 30-Apr-10 31-Dec-12

Bd Res. No. 117 dtd.


3202 ALICIA B. AGUSTIN Sept. 14, 2007 31-Dec-09 Bd Res. No. 135 dtd. Dec. 2, 2010 2-Dec-10 31-Dec-12

3994 ALICIA C. CRUZ Bd. Res. No. 90 dtd. April 17, 2008 17-Apr-08 31-Dec-10

Page 16
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
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PREVIOUS ACCREDITATION APPROVAL
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Bd. Res. No. 361 dtd.


5513 ALICIA G. BAÑAS Dec. 27, 2013 31-Dec-15 Bd. Res. No. 76 dtd. Mar. 28, 2016 28-Mar-16 31-Dec-18

Bd. Res. No. 76 dtd. July


2485 ALICIA IMPERIAL LEAÑO 15, 2009 31-Dec-11 Bd. Res. No. 98 dtd. August 13, 2012 13-Aug-12 31-Dec-14

Bd Res. No. 09 dtd. Jan. Bd Res. No. 195 dtd. November 2,


3150 ALICIA LAROYA ACOBA 8, 2013 31-Dec-15 2015 1-Jan-16 31-Dec-18

Bd. Res. No. 30 dated


0164 ALICIA S. ERGUIZA-PATIAG May 24, 2002 31-Dec-04 Bd. Res. No. 41 dated Mar 2, 2007 2-Mar-07 31-Dec-09

Bd. Res. No. 25 dtd.


2164 ALICIA YABUT BACANI Feb. 20, 2012 31-Dec-14 Bd. Res. No. 02 dtd. Jan. 26, 2015 26-Jan-15 31-Dec-17

Bd. Res. No. 60 dtd.


1540 ALIPIO SANTOS SANDOVAL April 26, 2012 31-Dec-14 Bd. Res. No. 77 dtd. July 8, 2015 8-Jul-15 31-Dec-17

6041 ALLAN BELLO VALERA Br. Res. No. 32 dtd. Feb. 9, 2016 9-Feb-16 31-Dec-18

Bd. Res. No. 38 dtd.


1071 ALLAN C. PASCUAL Mar. 18, 2005 31-Dec-07

Bd Res. No. 103 dtd. Bd Res. No. 134 dtd. August 11,
3122 ALLAN CANDELARIA DACILLO Sept. 14, 2007 31-Dec-09 2015 11-Aug-15 31-Dec-17

Page 17
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
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Bd. Res. No. 19 dtd. Bd. Res. No. 199 dtd. November 2,
1995 ALLAN MANLAPIG MAGAT April 18, 2006 31-Dec-08 2015 2-Nov-15 31-Dec-17 Cancelled Connected to
Bd. Res. No. 133 dtd. Laud, Basarte, Olarte,
0651 ALLAN MONARES BASARTE Sept. 26, 2007 31-Dec-09 Bd. Res. No. 13 dtd. Jan. 27, 2010 27-Jan-10 31-Dec-12 Paez, Vasquez & Co.

Bd. Res. No. 37 dtd. Bd. Res. No. 196 dtd. November 2,
3774 ALLAN REODIQUE ALCAPARAS Jan. 28, 2008 31-Dec-10 2015 2-Nov-15 31-Dec-17

Bd. Res. No. 110 dtd.


0774 ALLAN S. CUBERO Oct. 21, 2004 31-Dec-06

5160 ALLEN C. MONTA Bd. Res. No. 153 dtd. Oct. 22, 2012 22-Oct-12 31-Dec-14

Bd. Res. No. 48 dtd.


2682 ALMA CAPILI DE LEON Feb. 11, 2013 31-Dec-15 Bd. Res. No. 94 dtd. April 12, 2016 12-Apr-16 31-Dec-18

5297 ALMA L. CONTRERAS-CAMBAY Bd. Res. No. 90 dtd. April 16, 2013 16-Apr-13 31-Dec-15

5415 ALMA L. MANALANG Bd. Res. No. 276 dtd. Dec. 18, 2013 18-Dec-13 31-Dec-15

Bd. Res. No. 03 dtd. February 8,


4854 ALMA M. OLIPAS 2011 8-Feb-11 31-Dec-13

Bd. Res. No. 95 dtd.


3180 ALMA P. BINSOL August 13, 2012 31-Dec-15 Bd. Res. No. 247 dtd. Dec. 14, 2015 1-Jan-16 31-Dec-18

Page 18
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
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As of October 26, 2016
PREVIOUS ACCREDITATION APPROVAL
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Bd. Res. No. 24 dtd.


0616 ALMA ZALUN AGGABAO Feb. 25, 2011 31-Dec-13 Bd. Res. No. 154 dtd. Sept. 27, 2013 1-Jan-14 31-Dec-16

Bd. Res. No. 150 dtd.


4302 ALMARIO PASCUA VELASCO Sept. 9, 2013 31-Dec-15 Bd. Res. No. 120 dtd. July 24, 2015 1-Jan-16 31-Dec-18

Bd. Res. No. 07 dtd.


1901 ALMIRA DE LOS SANTOS CAÑAMO Jan. 24, 2006 31-Dec-08

Bd. Res. No. 20 dtd.


2013 ALMIRA S. ARQUERO April 18, 2006 31-Dec-08

Bd. Res. No. 38 dtd. February 11,


5261 ALONA A. CUBALLES 2013 11-Feb-13 31-Dec-15

Bd. Res. No. 85 dtd.


1852 ALONA A. STA. RITA Oct. 11, 2011 31-Dec-14 Bd. Res. No. 01 dtd. Jan. 26, 2015 26-Jan-15 31-Dec-17

Bd Res. No. 97 dtd. April


3434 ALONGAN LANTONG BATARA 17, 2013 31-Dec-15 Bd Res. No. 77 dtd. Mar. 28, 2016 28-Mar-16 31-Dec-18

Bd Res. No. 108 dtd.


3710 ALQUIN QUISUMBING ALBA June 4, 2013 31-Dec-16 Bd Res. No. 274 dtd. Sept. 23, 2016 1-Jan-17 31-Dec-19

ALTAREJOS, ALTAREJOS & CO. ( Formerly : Bd. Res. No. 93 dtd. Bd. Res. No. 18 dtd. February 9,
0407 ALTAREJOS, ALTAREJOS, KING & CO.) April 16, 2013 31-Dec-15 2016 9-Feb-16 31-Dec-18

Page 19
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
IN THE PRACTICE OF PUBLIC ACCOUNTANCY
As of October 26, 2016
PREVIOUS ACCREDITATION APPROVAL
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Bd. Res. No. 01 dtd.


1851 ALTHEA JUNE P. ROBLES Jan. 3, 2006 31-Dec-08

4970 ALVA L. MARASIGAN Bd. Res. No. 99 dtd. Oct. 19, 2011 19-Oct-11 31-Dec-13

Br. Res. No. 282 dtd. September 28,


6318 ALVIN ALEX CONCEPCION 2016 28-Sep-16 31-Dec-18

Bd. Res. No. 16 dtd.


0811 ALVIN CUSTODIO MENDOZA Feb. 25, 2011 31-Dec-13 Bd. Res. No. 277 dtd. Dec. 18, 2013 1/1/2014 31-Dec-16

6247 ALVIN DORIA ESGUERRA Br. Res. No. 196 dtd. August 2, 2016 2-Aug-16 31-Dec-18

5065 ALVIN F. CABRERA Bd. Res. No. 70 dtd. June 5, 2012 5-Jun-12 31-Dec-14

Bd. Res. No. 17 dtd.


4828 ALVIN HIETO NIEVES Jan. 8, 2013 31-Dec-15 Bd. Res. No. 117 dtd. May 5, 2016 5-May-16 31-Dec-18

3013 ALVIN V. JAVIER Bd Res. No. 84 dtd. Sept. 11, 2007 11-Sep-07 31-Dec-09

Bd. Res. No. 67 dtd.


1448 ALWIN S. BENEDICTO April 26, 2011 31-Dec-13 Bd. Res. No. 17 dtd. Feb. 2, 2015 2-Feb-15 31-Dec-17

Page 20
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
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PREVIOUS ACCREDITATION APPROVAL
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Bd. Res. No. 103 dtd.


2197 AMABEL TORRES TORRES Oct. 21, 2011 31-Dec-14 Bd. Res. No. 37 dtd. Dec. 19, 2014 1-Jan-15 31-Dec-17

Bd. Res. No. 298 dtd.


5439 AMABELLE RAMOS CHUIDIAN Dec. 27, 2013 31-Dec-15 Bd. Res. No. 133 dtd. June 7, 2016 7-Jun-16 31-Dec-18

4587 AMADELINE CASTRO MOLINOS Bd. Res. No. 84 dtd. July 15, 2009 15-Jul-09 31-Dec-11

Bd. Res. No. 24 dtd.


4385 AMADO SORIAO TAPEL Mar. 4, 2009 31-Dec-11 Bd. Res. No. 80 dtd. April 16, 2013 16-Apr-13 31-Dec-15

Bd Res. No. 91 dtd.


3068 AMADOR B. DE LIMA Sept. 11, 2007 31-Dec-09 Bd Res. No. 23 dtd. Feb. 25, 2011 25-Feb-11 31-Dec-13

Bd. Res. No. 110 dtd. Bd. Res. No. 144 dtd. August 17,
0693 AMALIA GIRON-DELA CRUZ Sept. 12, 2012 31-Dec-15 2015 1-Jan-16 31-Dec-18

Bd. Res. No. 159 dtd.


4011 AMALIA A. REYES Sept. 27, 2013 31-Dec-16 Bd. Res. No. 132 dtd. June 7, 2016 1-Jan-17 31-Dec-19
Bd Res. No. 313 dtd. Bd Res. No. 248 dtd. August 25,
3610 AMALIA BACUD BUNGCAYAO Dec. 27, 2013 31-Dec-15 2016 25-Aug-16 31-Dec-18

Br. Res. No. 240 dtd. August 23,


6275 AMALIA MARQUEZ VALENZUELA 2016 23-Aug-16 31-Dec-18

Bd. Res. No. 149 dtd.


1996 AMALIA Z. BELANDRO-RAMOS Sept. 5, 2008 31-Dec-11 Bd. Res. No. 101 dtd. Oct. 21, 2011 1-Jan-12 31-Dec-14

Page 21
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
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Bd. Res. No. 173 dtd.
4276 AMANDO A. INOCENTES Oct. 30, 2008 31-Dec-10 Bd. Res. No. 11 dtd. Feb. 8, 2012 8-Feb-12 31-Dec-14

Bd. Res. No. 10 dtd. Bd. Res. No. 41 dtd. December 19,
2527 AMANDO BORJA ABITRIA, JR. Feb. 8, 2012 31-Dec-14 2014 1-Jan-15 31-Dec-17

Bd. Res. No. 78 dtd.


0241 AMANDO JOERECITO BONGO MAGAT, JR. June 21, 2012 31-Dec-14 Bd. Res. No. 10 dtd. Feb. 2, 2015 2-Feb-15 31-Dec-17

3902 AMANDO S. PAMINTUAN Bd. Res. No. 65 dtd. April 2, 2008 2-Apr-08 31-Dec-10

Bd. Res. No. 291 dtd.


5429 AMARANTHINE B. AGAPITO-PARAGAS Dec. 23, 2013 31-Dec-15 Bd. Res. No. 269 dtd. Dec. 28, 2015 1-Jan-16 31-Dec-18

Bd. Res. No. 147 dtd. December 21,


4654 AMARO E. BELEN 2009 21-Dec-09 31-Dec-11

Bd. Res. No. 108 dtd.


0444 AMARYLIS JOSEPHINE CULAJARA CASTRO Sept. 14, 2007 31-Dec-09 Bd. Res. No. 92 dtd. June 8, 2010 8-Jun-10 31-Dec-12

Bd. Res. No. 22 dtd.


2027 AMAYLIN Y. DIARESCO-DEMEGILLO April 18, 2006 31-Dec-08

Bd. Res. No. 51 dtd.


0617 AMBROCIA DE GUZMAN-CANCIO June 7, 2004 31-Dec-06 Bd. Res. No. 100 dtd. May 12, 2008 12-May-08 31-Dec-10

Page 22
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
IN THE PRACTICE OF PUBLIC ACCOUNTANCY
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Bd. Res. No. 49 dtd.


4911 AMBROCIO M. DAVID March 28, 2011 31-Dec-13 Bd. Res. No. 282 dtd. Dec. 23, 2013 1-Jan-14 31-Dec-16

Bd. Res. No. 03 dtd.


0334 AMELIA A. MARTINEZ Feb. 9, 2004 31-Dec-06

Bd. Res. No. 115 dtd. Bd. Res. No. 155 dtd. August 24,
5323 AMELIA AMARANTE IRINCO June 4, 2013 31-Dec-15 2015 1-Jan-16 31-Dec-18

Bd. Res. No. 125 dtd.


1797 AMELIA B. GALAN - RAGSAC Dec. 28, 2005 31-Dec-07
Cancelled Connected to
Laud, Basarte, Olarte,
Bd. Res. No. 82 dtd. July Paez, Vasquez & Co.
1501 AMELIA B. GORDO - PAEZ 5, 2005 31-Dec-07 Bd. Res. No. 54 dtd. Mar. 18, 2008 18-Mar-08 31-Dec-10 Res. 63 dated April 26,

Bd. Res. No. 169 dtd.


4670 AMELIA C. CUENCA-SANCHEZ Oct. 22, 2012 31-Dec-15 Bd. Res. No. 177 dtd. Oct. 13, 2015 1-Jan-16 31-Dec-18

Bd. Res. No. 82 dtd.


0301 AMELIA O. PADILLA Nov. 3, 2003 31-Dec-05

5087 AMELIA P. ANG Bd. Res. No. 89 dtd. August 13, 2012 13-Aug-12 31-Dec-14

Bd. Res. No. 198dtd. Bd. Res. No. 201 dtd. November 2,
3201 AMELIA PUNONGBAYAN GARCIA Oct. 24, 2012 31-Dec-15 2015 1-Jan-16 31-Dec-18

Page 23
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
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Bd Res. No. 196 dtd.


3077 AMELIA T. UY Oct. 24, 2012 31-Dec-15 Bd Res. No. 230 dtd. Dec. 1, 2015 1-Jan-16 31-Dec-18

3692 AMELIA YONZON THOMAS Bd Res. No. 18 dtd. Jan. 21, 2008 21-Jan-08 31-Dec-10

Bd. Res. No. 98 dtd.


2733 AMELITA ARCEO GARCIA April 17, 2013 31-Dec-15 Bd. Res. No. 166 dtd. Sept. 17, 2015 1-Jan-16 31-Dec-18

3465 AMELITA C. GARIN Bd Res. No. 165 dtd. Oct. 17, 2007 17-Oct-07 31-Dec-09
Bd. Res. No. 131 dtd. Bd. Res. No. 194 dtd. November 2,
0038 AMELITA NOVICIO ILETO Sept. 25, 2012 31-Dec-15 2015 1-Jan-16 31-Dec-18

Bd. Res. No. 89 dtd.


4565 AMELYN T. IGUBAN Oct. 11, 2011 31-Dec-14 Bd. Res. No. 09 dtd. Feb. 2, 2015 2-Feb-15 31-Dec-17

2997 AMERICA B. ALBERT Bd Res. No. 82 dtd. Sept. 11, 2007 11-Sep-07 31-Dec-09

4749 AMIEL ANGELO CAPER GUNO Bd. Res. No.77 dtd. Apr. 14, 2010 14-Apr-10 31-Dec-12

Bd. Res. No. 135 dtd.


4135 AMIEL M. YASOÑA July 18, 2008 31-Dec-10 Bd. Res. No. 03 dtd. Jan. 31, 2012 31-Jan-12 31-Dec-14

Page 24
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
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Bd. Res. No. 60 dtd. Bd. Res. No. 35 dtd. December 19,
2515 AMOR BONUS SANDE April 26, 2011 31-Dec-13 2014 19-Dec-14 31-Dec-16

Bd. Res. No. 67 dtd.


0935 AMOR TORREVILLAS PALMA April 26, 2011 31-Dec-13 Bd. Res. No. 282 dtd. Dec. 23, 2013 1-Jan-14 31-Dec-16

Bd. Res. No. 124 dtd. October 1,


4813 AMORSITO BAUTISTA PAGULAYAN 2010 1-Oct-10 31-Dec-12

Bd. Res. No. 125 dtd.


0077 AMORSOLO SABAS NIEVA Sept. 19, 2012 31-Dec-15 Bd. Res. No. 109 dtd. July 14, 2015 1-Jan-16 31-Dec-18

Bd. Res. No. 29 dtd.


0120 AMPARADO, ONG YIU, SABARRE & ASSOCIATES March 7, 2011 31-Dec-13 Bd. Res. No. 233 dtd. Oct. 29, 2013 1-Jan-14 31-Dec-16

Bd. Res. No. 04 dtd.


1429 AMPARO CANTOR DIESMOS Feb. 8, 2011 31-Dec-13 Bd. Res. No. 148 dtd. Sept. 9, 2013 1-Jan-14 31-Dec-16

Bd Res. No. 166 dtd.


3474 AMPARO VIOLETA A. LAGUS Oct. 17, 2007 31-Dec-09 Bd Res. No. 147 dtd. Dec. 21. 2009 1-Jan-10 31-Dec-12

Bd. Res. No. 90 dtd.


2540 AMY P. MOLIN Nov. 16, 2006 31-Dec-08

Page 25
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
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5518 ANA D. PAGTALUNAN Bd. Res. No. 03 dtd. August 13, 2014 13-Aug-14 31-Dec-16

Bd. Res. No. 11 dtd.


0302 ANA LIM YU Jan. 8, 2013 31-Dec-15 Bd. Res. No. 222 dtd. Dec. 1, 2015 1-Jan-16 31-Dec-18

Bd Res. No. 61 dtd. Bd Res. No. 21 dtd. February 9,


3038 ANA LIZA GABITO EMPLEO March 6, 2013 31-Dec-15 2016 9-Feb-16 31-Dec-18

Bd. Res. No. 47 dtd.


0243 ANA MAE GRACE L. BARRERA August 27, 2003 31-Dec-05

Bd. Res. No. 41 dtd.


2238 ANA MARIA B. DIZON May 30, 2006 31-Dec-08 Bd. Res. No. 222 dtd. Oct. 29, 2013 29-Oct-13 31-Dec-15

Bd. Res. No. 24 dtd.


5239 ANA MARIA BIASON FERRER January 23, 2013 31-Dec-15 Bd. Res. No. 242 dtd. Dec. 4, 2015 1-Jan-16 31-Dec-18

Bd. Res. No. 98 dtd.


4025 ANA MARIA V. BALITAAN May 12, 2008 31-Dec-10 Bd. Res. No. 71 dtd. July 8, 2015 8-Jul-15 31-Dec-17

3867 ANA MARIE ALIMAGNO MAC Bd. Res. No. 60 dtd.Mar. 18, 2008 18-Mar-08 31-Dec-10

Bd. Res. No. 09 dtd.


1884 ANA MARIE D. BARTOLINE Feb. 8, 2012 31-Dec-14 Bd. Res. No. 108 dtd. July 14, 2015 14-Jul-15 31-Dec-17

Bd. Res. No. 38 dtd.


1072 ANA MARIE G. PORTEA Mar. 18, 2005 31-Dec-07

Page 26
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
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Br. Res. No. 16 dtd. February 2,


5623 ANA MARIE MILAMBILING NEPOMUCENO 2015 2-Feb-15 31-Dec-17

5023 ANA MARIE P. OCAMPO Bd. Res. No. 30 dtd. Feb. 20, 2012 20-Feb-12 31-Dec-14

Bd. Res. No. 119 dtd.


4457 ANA MAY QUILANG DE LAZA Dec 26, 2011 31-Dec-14 Bd. Res. No. 119 dtd. July 24, 2015 24-Jul-15 31-Dec-17

Bd. Res. No.77 dtd. Bd. Res. No. 08 dtd. February 2,


4750 ANA REGINA DE LEON YASON Apr. 14, 2010 31-Dec-12 2015 2-Feb-15 31-Dec-17

Bd. Res. No. 62 dtd.


3748 ANA SOSA BAUTISTA April 26, 2011 31-Dec-13 Bd. Res. No. 325 dtd. Dec. 27, 2013 1-Jan-14 31-Dec-16

Bd. Res. No. 168 dtd.


0497 ANA SUSAN A. DIAMA Oct. 22, 2012 31-Dec-15 Bd. Res. No. 190 dtd. Oct. 14, 2015 1-Jan-16 31-Dec-18

Bd. Res. No. 84 dtd.


2649 ANA VICTORIA GONOWON CARLOS April 14, 2010 31-Dec-12 Bd Res. No. 90 dtd. Mar. 31, 2016 31-Mar-16 31-Dec-18

Bd. Res. 78 dtd. Nov. 3,


0281 ANABELLA C. AGUINALDO 2003 31-Dec-05

Bd. Res. No. 358 dtd.


5506 ANABELLE ALSONADO SENADOR Dec. 27, 2013 31-Dec-15 Bd. Res. No. 80 dtd. Mar. 28, 2016 28-Mar-16 31-Dec-18

Page 27
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
IN THE PRACTICE OF PUBLIC ACCOUNTANCY
As of October 26, 2016
PREVIOUS ACCREDITATION APPROVAL
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Bd. Res. No. 79 dtd. Oct


4072 ANABILLA ASTILLO LITOB 7, 2011 31-Dec-13 Bd. Res. No. 24 dtd. Feb. 4, 2015 4-Feb-15 31-Dec-17

Bd Res. No. 14 dtd. Jan.


3233 ANACLETO DE MESA BANAAG, JR. 27, 2010 31-Dec-12 Bd Res. No. 27 dtd. Jan. 23, 2013 23-Jan-13 31-Dec-15

Bd. Res. No. 123 dtd.


1355 ANALIA D. KING August 28, 2013 31-Dec-16 Bd. Res. No. 264 dtd. Sept. 23, 2016 1-Jan-17 31-Dec-19

Bd. Res. No. 50 dtd.


0594 ANALIE B. AÑEDEZ June 7, 2004 31-Dec-06

4021 ANALIZA DE BELEN MENDEGORIN Bd. Res. No. 97 dtd. May 12, 2008 12-May-08 31-Dec-10

Bd. Res. No. 177 dtd.


3203 ANALOR J. DELA PEÑA Oct. 22, 2012 31-Dec-15 Bd. Res. No. 172 dtd. Sept. 21, 2015 1-Jan-16 31-Dec-18

3943 ANALYN C. VIRATA Bd. Res. No. 78 dtd. April 10, 2008 10-Apr-08 31-Dec-10

Bd. Res. No. 32 dtd.


2697 ANALYN P. VALDEZ - ICARANOM Mar. 2, 2007 31-Dec-09 Bd. Res. No. 75 dtd. Mar. 26, 2010 26-Mar-10 31-Dec-12

Bd. Res. No. 11 dtd.


1375 ANALYNDA M. BENZON Feb. 25, 2011 31-Dec-13 Bd. Res. No. 08 dtd. August 13, 2014 13-Aug-14 31-Dec-16

Page 28
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
IN THE PRACTICE OF PUBLIC ACCOUNTANCY
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PREVIOUS ACCREDITATION APPROVAL
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NO. PARTNERSHIPS DATE DATE (BR NO. / DATE) From To

Bd. Res. No. 161 dtd.


1470 ANALYNN ENCABO AMAR Dec. 21, 2010 31-Dec-13 Bd. Res. No. 29 dtd. Dec. 19, 2014 19-Dec-14 31-Dec-16

Bd. Res. No. 76 dtd.


0722 ANDRE G. SIATON Sept 15, 2004 31-Dec-06 Bd. Res. No. 49 dtd. Jan. 28, 2008 28-Jan-08 31-Dec-10

Bd. Res. No. 73 dtd.


1290 ANDREA GUMBAN TITULAR April 10, 2008 10-Apr-08 Bd. Res. No. 69 dtd. April 26, 2011 26-Apr-11 31-Dec-13

Bd. Res. No. 238 dtd. Bd. Res. No. 144 dtd. August 17,
2693 ANDREA SUANDING TORRES Dec. 28, 2012 31-Dec-15 2015 1-Jan-16 31-Dec-18
Bd Res. No. 161 dtd.
2887 ANDRES BUGAYONG CASTILLO Oct. 22, 2012 31-Dec-15 Bd Res. No. 176 dtd. Oct. 13, 2015 1-Jan-16 31-Dec-18
Bd. Res. No. 62 dtd.
0857 ANDRES M. GUERRA April 2, 2008 31-Dec-10 Bd. Res. No. 68 dtd. April 26, 2011 26-Apr-11 31-Dec-13

Bd. Res. No. 38 dtd.


0457 ANDRES R. CABUYADAO April 14, 2004 31-Dec-06 Bd. Res. No. 95 dtd. May 12, 2008 12-May-08 31-Dec-10

Bd. Res. No. 43 dtd.


1157 ANDRES ROMANO NIETO March 28, 2011 31-Dec-13 Bd. Res. No. 261 dtd. Dec. 9, 2013 1-Jan-14 31-Dec-16

Bd. Res. No. 119 dtd.


4313 ANDRES SARIA MONTALAN, JR. Dec 26, 2011 31-Dec-14 Bd. Res. No. 80 dtd. Mar. 28, 2016 28-Mar-16 31-Dec-18

Bd. Res. No. 110 dtd. Bd. Res. No. 204 dtd. August 12.
1539 ANDREW FERRER ZAPANTA June 4, 2013 31-Dec-16 2016 1-Jan-16 31-Dec-19

Page 29
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
IN THE PRACTICE OF PUBLIC ACCOUNTANCY
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PREVIOUS ACCREDITATION APPROVAL
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5741 ANDRINO ESMENDA AGNAS Br. Res. No. 85 dtd. July 8, 2015 8-Jul-15 31-Dec-17

Bd. Res. No. 129 dtd.


1836 ANECITO D. VILLALUZ, JR. Dec. 28, 2005 31-Dec-07
Cancelled effective Sept.
Bd. Res. No. 111 dtd. 22, 2009. Managing
1724 ANECITO M. YU Nov. 3, 2005 31-Dec-07 Bd. Res. No. 54 dtd. Mar. 18, 2008 18-Mar-08 31-Dec-10 Partner of A.M. Yu &

Bd. Res. No. 141 dtd.


4836 ANECITO P. MAKINANO Dec. 2, 2010 31-Dec-12 Bd. Res. No. 198 dtd. Oct. 24, 2012 1-Jan-13 31-Dec-15

CANCELLED - Effective
Bd. Res. No. 55 dtd. Sept. 21, 2005 in favor
1327 ANESIA T. ABELLA May 03, 2005 31-Dec-07 of A. T. Abella & Co.
Bd. Res. No. 121 dtd.
1309 ANGEL BILBAO GOLOC Dec 26, 2011 31-Dec-13 Bd. Res. No. 321 dtd. Dec 27, 2013 1-Jan-14 31-Dec-16
Bd. Res. No. 117 dtd.
3903 ANGEL CASTRO NOLASCO Sept. 6, 2010 31-Dec-13 Bd. Res. No. 221 dtd. Oct. 29, 2013 1-Jan-14 31-Dec-16

3893 ANGEL JOSE S. MONTES Bd. Res. No. 64 dtd. April 2, 2008 2-Apr-08 31-Dec-10

Bd. Res. No. 01, dtd.


0039 ANGELA C. SALVADOR Jan. 9, 2008 31-Dec-10 Bd. Res. No. 115, dtd. Sept. 6, 2010 1-Jan-11 31-Dec-13

4332 ANGELA D. MESINA - FERNANDO Bd. Res. No. 12 dtd. Jan. 30, 2009 30-Jan-09 31-Dec-11

Page 30
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
IN THE PRACTICE OF PUBLIC ACCOUNTANCY
As of October 26, 2016
PREVIOUS ACCREDITATION APPROVAL
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NO. PARTNERSHIPS DATE DATE (BR NO. / DATE) From To

Bd. Res. No. 19 dtd.


1997 ANGELA EDEN C. BRON-BADURIA April 18, 2006 31-Dec-08 Bd. Res. No. 34 dtd. Mar. 6, 2009 6-Mar-09 31-Dec-11

2724 ANGELA ELOISA M. MALVAR Bd. Res. No. 44 dtd. Aug. 31, 2007 31-Aug-07 31-Dec-09

5843 ANGELEE ZAFE MALIJAN Br. Res. No. 100 dtd. July 14, 2015 8-Jul-15 31-Dec-17

5595 ANGELES LEYSON ABECIA Br. Res.No. 45 dtd. Dec. 29, 2014 29-Dec-14 31-Dec-16
Bd. Res. No. 172 dtd. Bd. Res. No. 200 dtd. November 2,
0432 ANGELES LIGARTE BIGLAEN Oct. 22, 2012 31-Dec-15 2015 1-Jan-16 31-Dec-18

3931 ANGELES R. ROBIS Bd. Res. No. 74 dtd. April 10, 2008 10-Apr-08 31-Dec-10

4725 ANGELES SANCHEZ MANIPIS-ENRIQUEZ Bd. Res. No.58 dtd. Mar. 23, 2010 23-Mar-10 31-Dec-12

Bd. Res. No. 08 dtd.


0968 ANGELES SUGUITAN ARAGON Feb. 8, 2011 31-Dec-13 Bd. Res. No. 267 dtd. Dec. 9, 2013 1-Jan-14 31-Dec-16

Bd. Res. No. 139 dtd.


1725 ANGELES VIRREY MADRID Dec. 2, 2010 31-Dec-13 Bd. Res. No. 260 dtd. Dec. 9, 2013 1-Jan-14 31-Dec-16
Bd. Res. No. 09 dtd.
1182 ANGELICA ROMERO VELOSO Feb. 8, 2012 31-Dec-14 Bd. Res. No. 53 dtd. Dec. 29, 2014 1-Jan-15 31-Dec-17
Bd. Res. No. 22 dtd.
2028 ANGELIENE G. COSICO April 18, 2006 31-Dec-08
Bd. Res. No. 45 dtd.
1633 ANGELINA T. CUEVAS- LEDESMA March 28, 2011 31-Dec-13 Bd. Res. No. 275 dtd. Dec. 18, 2013 1-Jan-14 31-Dec-16

Page 31
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
IN THE PRACTICE OF PUBLIC ACCOUNTANCY
As of October 26, 2016
PREVIOUS ACCREDITATION APPROVAL
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NO. PARTNERSHIPS DATE DATE (BR NO. / DATE) From To

Bd. Res. No. 73 dtd. July


0694 ANGELINA UY - VICTA 15, 2009 31-Dec-12 Bd. Res. No. 193 dtd. Oct. 24, 2012 1-Jan-13 31-Dec-15

Bd. Res. No. 49 dtd.


0546 ANGELINA A. VILLANUEVA June 7, 2004 31-Dec-06 Bd. Res. No. 138 dtd. Dec. 2, 2010 12/2/2010 31-Dec-12

6017 ANGELINA CAMORONGAN ASPERIN Br. Res. No. 07 dtd. Feb. 9, 2016 9-Feb-16 31-Dec-18

Bd. Res. No. 53 dtd.


1136 ANGELINA CRUZ JACALNE March 28, 2011 31-Dec-13 Bd. Res. No. 207 dtd. Oct. 29, 2013 1-Jan-14 31-Dec-16

Bd. Res. No. 36 dtd.


1035 ANGELINA H. FLORES Mar. 18, 2005 31-Dec-07

Bd. Res. No. 230 dtd.


3581 ANGELINA L. GABAT Decmeber 28, 2012 31-Dec-15 Bd. Res. No. 187 dtd. Oct. 14, 2015 1-Jan-16 31-Dec-18

Bd Res. No. 112 dtd.


3212 ANGELINA S. BUTAC Sept. 6, 2010 31-Dec-12 Bd Res. No. 63 dtd. March 6, 2013 6-Mar-13 31-Dec-15

3260 ANGELINA S. GUILALAS Bd Res. No. 126 dtd. Sept. 17, 2007 17-Sep-07 31-Dec-09
Bd Res. No. 62 dtd.
2898 ANGELINA S. PEÑAMANTE Sept. 06, 2007 31-Dec-09 Bd Res. No. 20 dtd. Jan. 28, 2010 28-Jan-10 31-Dec-12
Bd. Res. No. 109 dtd.
2356 ANGELINA SAYLON FAZON Nov. 8, 2011 31-Dec-14 Bd. Res. No. 41 dtd. Dec. 19, 2014 1-Jan-15 31-Dec-17

Page 32
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
IN THE PRACTICE OF PUBLIC ACCOUNTANCY
As of October 26, 2016
PREVIOUS ACCREDITATION APPROVAL
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NO. PARTNERSHIPS DATE DATE (BR NO. / DATE) From To
Bd. Res. No. 34 dtd.
2220 ANGELINA SEJANE CAHILIG Feb. 29, 2012 31-Dec-14 Bd. Res. No. 165 dtd. Sept. 17, 2015 17-Sep-15 31-Dec-17
Bd. Res. No. 220 dtd. Bd. Res. No. 245 dtd. December 14,
0498 ANGELINE SANTOS SY December 28, 2012 31-Dec-15 2015 1-Jan-16 31-Dec-18
Bd. Res. No. 41 dtd.
2732 ANGELITA ALBERTO AYSON Mar. 2, 2007 31-Dec-09 Bd. Res. No. 147 dtd. Dec. 14, 2010 14-Dec-10 31-Dec-12

3817 ANGELITA AREVALO Bd. Res. No. 47 dtd. Jan. 28, 2008 28-Jan-08 31-Dec-10

4957 ANGELITA CLAUDIO TY Bd. Res. No. 90 dtd. Oct. 11, 2011 11-Oct-11 31-Dec-13
Bd. Res. No. 10 dtd.
1988 ANGELITA FERRER DE LEON Feb. 8, 2012 31-Dec-14 Bd. Res. No. 76 dtd. July 8, 2015 8-Jul-15 31-Dec-17
Bd. Res. No. 49 dtd.
1237 ANGELITA L. SULIT - DE LOS SANTOS Apr. 12, 2005 31-Dec-07
Bd. Res. No. 236 dtd.
2694 ANGELITA LUMBANG UMALI December 28, 2012 31-Dec-15 Bd. Res. No. 24 dtd. Feb. 9, 2016 9-Feb-16 31-Dec-18
Bd. Res. No. 145 dtd.
0988 ANGELITA R. LEGASPI Dec. 2, 2010 31-Dec-13 Bd. Res. No. 191 dtd. Oct. 29, 2013 1-Jan-14 31-Dec-16

Bd. Res. No. 113 dtd.


1598 ANGELITA T. TUCAY Nov. 8, 2005 31-Dec-07
Bd. Res. No. 85 dtd.
0379 ANGELITO BACAR JOSE August 13, 2012 31-Dec-15 Bd. Res. No. 121 dtd. July 24, 2015 1-Jan-16 31-Dec-18
Bd. Res. No. 23 dtd.
4489 ANGELITO LAZO MANUEL Feb. 20, 2012 31-Dec-14 Bd. Res. No. 63 dtd. Dec. 29, 2014 1-Jan-15 31-Dec-17

Bd. Res. No. 88 dtd.


2499 ANGELITO M. PADILLA Nov. 10, 2006 31-Dec-08 Bd. Res. No. 177 dtd. Oct. 30, 2008 1-Jan-09 31-Dec-11

Page 33
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
IN THE PRACTICE OF PUBLIC ACCOUNTANCY
As of October 26, 2016
PREVIOUS ACCREDITATION APPROVAL
REG. NAME OF FIRM / BR. NO. EXPIRY REFERENCE VALIDITY REMARKS
NO. PARTNERSHIPS DATE DATE (BR NO. / DATE) From To
Bd. Res. No. 177 dtd.
2683 ANGELITO MENDOZA ANDRES Oct. 22, 2012 31-Dec-15 Bd. Res. No. 219 dtd. Dec. 1, 2015 1-Jan-16 31-Dec-18
Bd. Res. No. 72 dtd.
5286 ANGELO RIVERO DEL CORRO March 6, 2013 31-Dec-15 Bd. Res. No. 239 dtd. Dec. 4, 2015 1-Jan-16 31-Dec-18

5161 ANGIE V. AGUILLON Bd. Res. No. 153 dtd. Oct. 22, 2012 22-Oct-12 31-Dec-14
Bd. Res. No. 89 dtd.
5292 ANIANO CALAOR CAPACILLO April 16, 2013 31-Dec-15 Bd. Res. No. 162 dtd. Sept. 17, 2015 1-Jan-16 31-Dec-18

4080 ANICETA S. GARAZA Bd. Res. No. 116 dtd. May 29, 2008 29-May-08 31-Dec-10

Bd. Res. No. 116 dtd.


4989 ANICIA MALLANNAO BLANCAFLOR Dec. 22, 2011 31-Dec-13 Bd. Res. No. 68 dtd. July 8, 2015 8-Jul-15 31-Dec-17

3382 ANIE LYN T. LAGGUI Bd Res. No. 149 dtd. Oct. 3, 2007 3-Oct-07 31-Dec-09
Bd Res. No. 20 dtd. Jan.
3029 ANITA A. ARGOSO 8, 2013 31-Dec-15 Bd Res. No. 51 dtd. Feb. 18, 2016 18-Feb-16 31-Dec-18

Bd. Res. No. 71 dtd.


2259 ANITA GARDUQUE BUÑI June 5, 2012 31-Dec-14 Bd. Res. No. 68 dtd. July 8, 2015 8-Jul-15 31-Dec-17

Bd. Res. No. 21 dtd.


0078 ANITA L. SELGAS July 05, 2001 31-Dec-03 Bd. Res. No. 28 dtd. April 20, 2006 20-Apr-06 31-Dec-08

Bd Res. No. 124 dtd.


3557 ANITA M. JAVIER August 28, 2013 31-Dec-15 Bd Res. No. 227 dtd. Dec. 1, 2015 1-Jan-16 31-Dec-18
Bd Res. No. 65 dtd. April
3234 ANITA QUIAMBAO CASTRO 26, 2011 31-Dec-13 Bd Res. No. 284 dtd. Dec. 23, 2013 1-Jan-14 31-Dec-16

Page 34
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
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PREVIOUS ACCREDITATION APPROVAL
REG. NAME OF FIRM / BR. NO. EXPIRY REFERENCE VALIDITY REMARKS
NO. PARTNERSHIPS DATE DATE (BR NO. / DATE) From To
Bd. Res. No. 119 dtd.
1253 ANITA R. UY Sept. 6, 2010 31-Dec-13 Bd. Res. No. 216 dtd. Oct. 29, 2013 1-Jan-14 31-Dec-16

Bd. Res. No. 76 dtd.


2374 ANITA SAEZ BUENCAMINO Oct. 7, 2011 31-Dec-14 Bd. Res. No. 47 dtd. Dec. 29, 2014 1-Jan-15 31-Dec-17

Bd. Res. No. 37 dtd.


2715 ANITA T. CUARESMA Mar. 2, 2007 31-Dec-09 Bd. Res. No. 43 dtd. Mar. 23, 2010 23-Mar-10 31-Dec-12

Bd. Res. 79 dtd. Nov. 3,


0283 ANITA V. OGENA 2003 31-Dec-05 Bd. Res. No. 17 dtd. Jan. 29, 2007 29-Jan-07 31-Dec-09 Cancelled - New Partner
Bd. Res. No. 15 dtd. of Ocampo, Mendoza,
0822 ANITO C.W. LEONG Jan. 29, 2007 4-Apr-08 4-Apr-08 Leong, Lim & Co. (Acc.
Bd. Res. No. 126 dtd.
3401 ANN MARIE HENTOLORO CRUZ Sept. 19, 2012 31-Dec-15 Bd. Res. No. 38 dtd. Feb. 11, 2016 11-Feb-16 31-Dec-18
Bd. Res. No. 41 dtd.
4900 ANN MARIS TRINIDAD BONGALO March 28, 2011 31-Dec-13 Bd. Res. No. 164 dtd. Sept. 27, 2013 1-Jan-14 31-Dec-16

6034 ANNA KATRINA ALEJO TY Br. Res. No. 31 dtd. Feb. 9, 2016 9-Feb-16 31-Dec-18
Bd. Res. No. 90 dtd.
2478 ANNA LISSA C. MILLAN June 8, 2010 31-Dec-12 Bd. Res. No. 73 dtd. July 8, 2015 8-Jul-15 31-Dec-17
Bd. Res. No. 23 dtd.
2039 ANNA LISSA D. LAYLO-ABAD April 18, 2006 31-Dec-08
Bd. Res. No. 38 dtd.
5037 ANNA LIZA PALLEN PARAGAS Feb. 29, 2012 31-Dec-14 Bd. Res. No. 50 dtd. Dec. 29, 2014 1-Jan-15 31-Dec-17

5088 ANNA LIZA SUMAGUE RODRIGUEZ Bd. Res. No. 89 dtd. August 13, 2012 13-Aug-12 31-Dec-14
Bd. Res. No. 24 dtd.
4891 ANNA LIZA UMEREZ GAMMAD February 25, 2011 31-Dec-13 Bd. Res. No. 230 dtd. Oct. 29, 2013 1-Jan-14 31-Dec-16

Page 35
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
IN THE PRACTICE OF PUBLIC ACCOUNTANCY
As of October 26, 2016
PREVIOUS ACCREDITATION APPROVAL
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NO. PARTNERSHIPS DATE DATE (BR NO. / DATE) From To

4713 ANNA LUISA ANGELES MIRANDA Bd. Res. No.55 dtd. Mar. 23, 2010 23-Mar-10 31-Dec-12

5726 ANNA MARIE C. RONOLO-BERGADO Br. Res. No. 83 dtd. July 8, 2015 8-Jul-15 31-Dec-17
Bd. Res. No. 78 dtd. Bd. Res. No. 234 dtd. August 23,
4251 ANNA MENCHIE YUSON FABROS Oct. 7, 2011 31-Dec-13 2016 23-Aug-16 31-Dec-18

Bd. Res. No. 06 dtd. February 8,


4864 ANNA RECY T. BALINGIT 2011 8-Feb-11 31-Dec-13

Bd Res. No. 246 dtd. Bd Res. No. 272 dtd. December 28,
3213 ANNABEL A. CRUZ December 28, 2012 31-Dec-15 2015 1-Jan-16 31-Dec-18

Bd. Res. No. 07 dtd.


1902 ANNABEL M. DELA CRUZ Jan. 24, 2006 31-Dec-08

Bd. Res. No. 20 dtd. Bd. Res. No. 177 dtd. October 13,
2012 ANNABELLA VILLANUEVA GREGORIO April 18, 2006 31-Dec-08 2015 13-Oct-15 31-Dec-17

Bd. Res. No.113 dtd.


3884 ANNABELLE PASTRANA-ONG Sept. 6, 2010 31-Dec-13 Bd. Res. No.201 dtd. Oct. 29, 2013 1-Jan-14 31-Dec-16
Bd. Res. No.84 dtd. Oct.
1269 ANNABELLE A. PASTRANA 11, 2011 31-Dec-13 Bd. Res. No. 108 dtd. July 14, 2015 14-Jul-15 31-Dec-17

Page 36
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
IN THE PRACTICE OF PUBLIC ACCOUNTANCY
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PREVIOUS ACCREDITATION APPROVAL
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NO. PARTNERSHIPS DATE DATE (BR NO. / DATE) From To

5808 ANNABELLE CALAGUAS BUENAFLOR Br. Res. No. 93 dtd. July 8, 2015 8-Jul-15 31-Dec-17
Bd. Res. 166 dtd. Oct.
0363 ANNABELLE I. OPAMIN 22, 2012 31-Dec-15 Bd. Res. 165 dtd. Sept. 17, 2015 1-Jan-16 31-Dec-18

Bd. Res. No. 122 dtd.


2299 ANNABELLE L. SIA Dec 26, 2011 31-Dec-14 Bd. Res. No. 44 dtd. March 11, 2015 11-Mar-15 31-Dec-17
Bd. Res. No. 25 dtd. Apil
2064 ANNABELLE M. CAPISTRANO 18, 2006 31-Dec-08

2656 ANNABELLE O. BENDICO - BASILIO Bd. Res. No. 21 dtd. Jan. 31, 2007 31-Jan-07 31-Dec-09

Bd. Res. No. 23 dtd.


0242 ANNABELLE REYES SILVOSA Feb. 20, 2012 31-Dec-14 Bd. Res. No. 108 dtd. July 14, 2015 14-Jul-15 31-Dec-17
Bd Res. No. 167 dtd.
2918 ANNABELLE T. GUECO Sept. 27, 2013 31-Dec-15 Bd Res. No. 219 dtd. Dec. 1, 2015 1-Jan-16 31-Dec-18

Br. Res. No. 318 dtd. October 26,


6346 ANNAFE AGNES IGNACIO-ESTAGLE 2016 26-Oct-16 31-Dec-18
Bd Res. No. 13 dtd. Jan.
3502 ANNALEAH BALINGIT LEE 8, 2013 31-Dec-15 Bd Res. No. 247 dtd. Dec. 14, 2015 1-Jan-16 31-Dec-18
Bd Res. No. 132 dtd.
3328 ANNALI AFURONG ESTREMERA Sept. 25, 2012 31-Dec-14 Bd Res. No. 52 dtd. Dec. 29, 2014 1-Jan-15 31-Dec-17
Bd. Res. No. 35 dtd. Bd. Res. No. 206 dtd. November 2,
5245 ANNALITA SANTANA LAZARO February 11, 2013 31-Dec-15 2015 1-Jan-16 31-Dec-18
Bd. Res. No. 60 dtd.
2389 ANNALIZA BARABAT MACHATE Sept. 11, 2006 31-Dec-08 Bd. Res. No. 30 dtd. Feb. 12, 2010 12-Feb-10 31-Dec-12

Page 37
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
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4188 ANNALIZA L. PANGANIBAN Bd. Res. No. 148 dtd. Sept. 5, 2008 5-Sep-08 31-Dec-10
Bd. Res. No. 17 dtd. February 25,
4877 ANNALIZA SAAD BITANTES 2011 25-Feb-11 31-Dec-13
Bd. Res. No. 105 dtd. Bd. Res. No. 289 dtd. September 28,
0165 ANNAMARIA MIJARES RAMIREZ June 4, 2013 31-Dec-15 2016 28-Sep-16 31-Dec-18

Bd. Res. No. 62 dtd.


1395 ANNE FRANCES RESURRECCION - DE LEON May 27, 2005 31-Dec-07

5074 ANNE JAMAICA EYA BAGALOYOS Bd. Res. No. 77 dtd. June 21, 2012 21-Jun-12 31-Dec-14

5430 ANNE VALERIE CORAÑES GONZALES Bd. Res. No. 291 dtd. Dec. 23, 2013 23-Dec-13 31-Dec-15
Bd. Res. No. 22 dtd. Bd. Res. No. 29 dtd. December 19,
4408 ANNETTE CARMEL GARCIA DE LEON Feb. 20, 2012 31-Dec-14 2014 1-Jan-15 31-Dec-17
Bd. Res. No. 112 dtd.
1739 ANNIE B. PAMO Nov. 3, 2005 31-Dec-07
Bd. Res. No. 109 dtd. October 26,
4608 ANNIE BANG-I ANAPEN 2009 26-Oct-09 31-Dec-11

Bd Res. No. 51 dtd. Feb. Bd Res. No. 248 dtd. August 25,
3196 ANNIE ESTRADA NUELAN 11, 2013 31-Dec-15 2016 25-Aug-16 31-Dec-18

4073 ANNIE M. ABADULA Bd. Res. No. 114 dtd. May 21, 2008 21-May-08 31-Dec-10

Page 38
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
IN THE PRACTICE OF PUBLIC ACCOUNTANCY
As of October 26, 2016
PREVIOUS ACCREDITATION APPROVAL
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NO. PARTNERSHIPS DATE DATE (BR NO. / DATE) From To

Bd. Res. No. 85 dtd.


4591 ANNIELEN LEGACION PANERIO Oct. 11, 2011 31-Dec-14 Bd. Res. No. 24 dtd Feb. 4, 2015 4-Feb-15 31-Dec-17

5343 ANNIVIC DIAZ DERILO Bd. Res. No. 138 dtd. Sept. 9, 2013 9-Sep-13 31-Dec-15
Bd. Res. No. 30 dtd.
5024 ANSAR ARANAN DAMSANI Feb. 20, 2012 31-Dec-14 Bd. Res. No. 22 dtd. Feb. 2, 2015 2-Feb-15 31-Dec-17

Bd. Res. No. 41 dtd.


2239 ANSELMA CABALLERO REPUELA May 30, 2006 31-Dec-08 Bd. Res. No. 177 dtd. Oct. 30, 2008 1-Jan-09 31-Dec-11

Bd. Res. No. 27 dtd.


0967 ANSELMO B. ENDRACA Jan. 28, 2008 31-Dec-10 Bd. Res. No. 07 dtd. Feb. 8, 2011 8-Feb-11 31-Dec-13

3223 ANTERA RAYPON PANCHO Bd Res. No. 121 dtd. Sept. 14, 2007 14-Sep-07 31-Dec-09 CANCELLED - Under
Bd. Res. No. 149 dtd. Muntuerto, Almendras
0547 ANTHOLIN TAN MUNTUERTO Dec. 21, 2010 31-Dec-13 Bd. Res. No. 158 dtd. Sept. 27, 2013 1-Jan-14 31-Dec-16 & Co. Board
Bd. Res. No. 42 dtd.
4903 ANTHONY DE GUZMAN NAVA March 28, 2011 31-Dec-13 Bd. Res. No. 232 dtd. Oct. 29, 2013 1-Jan-14 31-Dec-16
Bd. Res. No. 156 dtd.
1754 ANTHONY LUMANGLAS PELLAS Dec. 21, 2010 31-Dec-13 Bd. Res. No. 156 dtd. Sept. 27, 2013 1-Jan-14 31-Dec-16

2865 ANTHONY M. MARBELLA Bd Res. No. 58 dtd. Sept. 06, 2007 6-Sep-07 31-Dec-09

Page 39
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
IN THE PRACTICE OF PUBLIC ACCOUNTANCY
As of October 26, 2016
PREVIOUS ACCREDITATION APPROVAL
REG. NAME OF FIRM / BR. NO. EXPIRY REFERENCE VALIDITY REMARKS
NO. PARTNERSHIPS DATE DATE (BR NO. / DATE) From To
Bd Res. No. 86 dtd. April Bd Res. No. 289 dtd. September 28,
3172 ANTHONY MENDOZA YENKO 16, 2013 31-Dec-15 2016 28-Sep-16 31-Dec-18
Bd. Res. No. 105 dtd. Bd. Res. No. 200 dtd. November 2,
4783 ANTHONY SARMIENTO GUEVARA June 4, 2013 31-Dec-15 2015 1-Jan-16 31-Dec-18
Bd. Res. No. 146 dtd.
1782 ANTHONY TE GO Sept. 9, 2013 31-Dec-16 Bd. Res. No. 288 dtd. Sept. 28, 2016 1-Jan-17 31-Dec-19
Bd. Res. No. 44 dtd.
4036 ANTOINETTE O. BALLESTEROS March 28, 2011 31-Dec-13 Bd. Res. No. 322 dtd. Dec. 27, 2013 1-Jan-14 31-Dec-16

6094 ANTONETTE BECERRA RAÑESES Br. Res. No. 72 dtd. Mar. 28, 2016 28-Mar-16 31-Dec-18
Bd. Res. No. 120 dtd. Bd. Res. No. 34 dtd. December 19,
2124 ANTONETTE PASQUIN VERA Sept. 19, 2012 31-Dec-14 2014 1-Jan-15 31-Dec-17

Bd Res. No. 133 dtd.


3302 ANTONIA A. DEL VALLE Sept. 26, 2007 31-Dec-09 Bd Res. No. 92 dtd. June 8, 2010 8-Jun-10 31-Dec-12

Br. Res. No. 214 dtd. December 1,


5981 ANTONIA B. ALEJANDRO 2015 1-Dec-15 31-Dec-17
Bd Res. No. 60 dtd.
2888 ANTONIA M. AMIS March 6, 2013 31-Dec-15 Bd Res. No. 248 dtd. Dec. 14, 2015 1-Jan-16 31-Dec-18
Bd. Res. No. 71 dtd. Bd. Res. No. 146 dtd. August 17,
4769 ANTONIETA CARUZ BELANDRES June 5, 2012 31-Dec-15 2015 1-Jan-16 31-Dec-18

3484 ANTONIETA R. FORTUNA-IBE Bd Res. No. 168 dtd. Oct. 25, 2007 25-Oct-07 31-Dec-09

5102 ANTONIETO BALAO MACUTAY Bd. Res. No. 96 dtd. August 13, 2012 13-Aug-12 31-Dec-14

Page 40
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
IN THE PRACTICE OF PUBLIC ACCOUNTANCY
As of October 26, 2016
PREVIOUS ACCREDITATION APPROVAL
REG. NAME OF FIRM / BR. NO. EXPIRY REFERENCE VALIDITY REMARKS
NO. PARTNERSHIPS DATE DATE (BR NO. / DATE) From To
Bd. Res. No. 88 dtd.
2500 ANTONIETTA GONZALES HO Nov. 10, 2006 31-Dec-08 Bd. Res. No. 91 dtd. June 8, 2010 8-Jun-10 31-Dec-12

5469 ANTONINO DELA CRUZ FERRER Bd. Res. No. 317 dtd. Dec. 27, 2013 27-Dec-13 31-Dec-15

2743 ANTONIO R. YAN Bd. Res. No. 44 dtd. Aug. 31, 2007 31-Aug-07 31-Dec-09

4261 ANTONIO A. ABLOG Bd. Res. No. 165 dtd. Oct. 28, 2008 28-Oct-08 31-Dec-10
Bd. Res. No. 88 dtd.
1580 ANTONIO A. MENDOZA August 16, 2005 31-Dec-07

Bd. Res. No. 34 dtd.


0595 ANTONIO AUSTRIA MARTIN March 28, 2011 31-Dec-13 Bd. Res. No. 265 dtd. Dec. 9, 2013 1-Jan-14 31-Dec-16

3649 ANTONIO B. GALENDEZ Bd Res. No. 09 dtd. Jan. 9, 2008 9-Jan-08 31-Dec-10

Bd. Res. No. 133 dtd.


0849 ANTONIO B. JIMENEZ Dec. 14, 2004 31-Dec-06
Bd Res. No. 56 dtd. Feb.
2908 ANTONIO BORJE BURGOS 11, 2013 31-Dec-15 Bd Res. No. 87 dtd. Mar. 31, 2016 31-Mar-16 31-Dec-18

2738 ANTONIO C. MARALAG Bd. Res. No. 42 dtd. Mar. 2, 2007 2-Mar-07 31-Dec-09
Bd. Res. No. 149 dtd.
2424 ANTONIO C. MENCIAS Sept. 5, 2008 31-Dec-11 Bd. Res. No. 118 dtd. Sept. 19, 2012 19-Sep-12 31-Dec-14
Bd. Res. No. 19 dtd.
1956 ANTONIO CASTELLANES DELA CRUZ Feb. 25, 2011 31-Dec-14 Bd. Res. No. 62 dtd. Dec. 29, 2014 1-Jan-15 31-Dec-17

Page 41
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
IN THE PRACTICE OF PUBLIC ACCOUNTANCY
As of October 26, 2016
PREVIOUS ACCREDITATION APPROVAL
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NO. PARTNERSHIPS DATE DATE (BR NO. / DATE) From To

3712 ANTONIO D. OLAIVAR Bd Res. No. 23 dtd. Jan. 28, 2008 28-Jan-08 31-Dec-10

5733 ANTONIO DE VERA BAUTISTA Br. Res. No. 84 dtd. July 8, 2015 8-Jul-15 31-Dec-17

2833 ANTONIO G. CAROLINA Bd Res. No. 54 dtd. Sept. 06, 2007 6-Sep-07 31-Dec-09

4319 ANTONIO L. CHAN Bd. Res. No. 09 dtd. Jan 30, 2009 30-Jan-09 31-Dec-11
Bd Res. No. 226 dtd. Bd Res. No. 271 dtd. December 28,
3061 ANTONIO LAAG ONG December 28, 2012 31-Dec-15 2015 1-Jan-16 31-Dec-18
Bd. Res. No. 19 dtd.
0059 ANTONIO M. CUSING June 18, 2001 31-Dec-03
Bd. Res. No. 41 dtd.
0548 ANTONIO MOSQUIZA DIONOLA March 28, 2011 31-Dec-13 Bd. Res. No. 08 dtd. August 13, 2014 13-Aug-14 31-Dec-16
Bd. Res. No. 42 dtd.
1310 ANTONIO NICOLAS - SANTIAGO Apr. 12, 2005 31-Dec-07
Bd. Res. No. 06 dtd.
1885 ANTONIO P. RAMOS Jan. 24, 2006 31-Dec-08 Bd. Res. No. 32 dtd. Mar. 6, 2009 6-Mar-09 31-Dec-11
Bd Res. No. 35 dtd.
3711 ANTONIO PINCA MORALES March 28, 2011 31-Dec-13 Bd Res. No. 232 dtd. Oct. 29, 2013 1-Jan-14 31-Dec-16
Bd. Res. No. 63 dtd.
2281 ANTONIO PINTO AGUSTIN Mar. 26, 2010 31-Dec-12 Bd. Res. No. 08 dtd. Feb. 2, 2015 2-Feb-15 31-Dec-17

Bd. Res. No. 113 dtd.


1798 ANTONIO PONTIOSO ACEJO Sept. 6, 2010 31-Dec-13 Bd. Res. No. 148 dtd. Sept. 9, 2013 1-Jan-14 31-Dec-16
Bd. Res. No. 100 dtd. August 13,
5112 ANTONIO R. ESTRADA 2012 13-Aug-12 31-Dec-14

Page 42
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
IN THE PRACTICE OF PUBLIC ACCOUNTANCY
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PREVIOUS ACCREDITATION APPROVAL
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NO. PARTNERSHIPS DATE DATE (BR NO. / DATE) From To

Bd. Res. No. 01 dtd.


0214 ANTONIO R. PEREZ February 4, 2003 31-Dec-05

5387 ANTONIO REGORI ASUNCION Bd. Res. No. 183 dtd. Oct. 29, 2013 29-Oct-13 31-Dec-15
Bd. Res. No. 143 dtd.
3920 ANTONIO SUMAGAYSAY PODA Dec. 2, 2010 31-Dec-13 Bd. Res. No. 340 dtd. Dec. 27, 2013 1-Jan-14 31-Dec-16

Bd. Res. No. 17 dtd.


1599 ANTONIO TABARNILLA BIÑAS Feb. 25, 2011 31-Dec-13 Bd. Res. No. 287 dtd. Dec. 23, 2013 1-Jan-14 31-Dec-16
Bd. Res. No. 39 dtd.
0472 ANTONIO V. CALUPITAN April 14, 2004 31-Dec-06

Bd. Res. No. 214 dtd.


5172 ANTONIO VALIDA MAICO, JR. November 21, 2012 31-Dec-14 Bd. Res. No. 22 dtd. Feb. 2, 2015 2-Feb-15 31-Dec-17
Bd. Res. No. 245 dtd.
0402 ANTONIO VILLAR TAN, JR. December 28, 2012 31-Dec-15 Bd. Res. No. 133 dtd. June 7, 2016 7-Jun-16 31-Dec-18

4146 APOLONIA T. ROMERO Bd. Res. No. 139 dtd. July 18, 2008 18-Jul-08 31-Dec-10

Br. Res. No. 308 dtd. October 10,


6336 APRIL BRILLANTE BERNAL 2016 10-Oct-16 31-Dec-18

6152 AQUILINO ALBARRACIN CATAPANG Br. Res. No. 119 dtd. May 5, 2016 5-May-16 31-Dec-18

Page 43
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
IN THE PRACTICE OF PUBLIC ACCOUNTANCY
As of October 26, 2016
PREVIOUS ACCREDITATION APPROVAL
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NO. PARTNERSHIPS DATE DATE (BR NO. / DATE) From To

Bd. Res. No. 131 dtd.


4275 AQUINO, MATA, CALICA & ASSOCIATES Nov. 12, 2010 31-Dec-13 Bd. Res. No. 172 dtd. Sept. 27, 2013 1-Jan-14 31-Dec-16

3944 ARACELI G. ESTIGOY Bd. Res. No. 78 dtd. April 10, 2008 10-Apr-08 31-Dec-10
Bd. Res. No. 18 dtd.
4544 ARACELI GABRIEL PANGA Feb. 20, 2012 31-Dec-14 Bd. Res. No. 45 dtd. March 11, 2015 11-Mar-15 31-Dec-17

Bd. Res. No. 33 dtd.


1934 ARACELI IMBUIDO RODRIGO Feb. 29, 2012 31-Dec-14 Bd. Res. No. 22 dtd. Feb. 2, 2015 2-Feb-15 31-Dec-17
Bd. Res. No. 82 dtd.
2448 ARACELI M. BRANZUELA Nov. 10, 2006 31-Dec-08

Bd. Res. No. 57 dtd.


1335 ARACELI Q. ARZADON May 25, 2005 31-Dec-07 Bd. Res. No. 20 dtd. Mar 4, 2009 4-Mar-09 31-Dec-11
ARBOSO, CERDEÑA & ASSOCIATES (Formerly: Bd. Res. No. 93 dtd.
0238 ARBOSO, CERDEÑA, LAVERINTO & CO.) August 13, 2012 31-Dec-14 Bd. Res. No. 60 dtd. July 8, 2015 8-Jul-15 31-Dec-17

Br. Res. No. 281 dtd. September 28,


6308 ARCELI CRUZ RAMOS 2016 28-Sep-16 31-Dec-18

5766 ARCELIN D. VILLAVICENCIO Br. Res. No. 88 dtd. July 8, 2015 8-Jul-15 31-Dec-17
Bd. Res. No. 107 dtd.
0458 ARCELY DELA CRUZ ANG June 4, 2013 31-Dec-15 Bd. Res. No. 23 dtd. Feb. 9, 2016 9-Feb-16 31-Dec-18

Bd. Res. No. 85 dtd.


2449 ARDEN DIANO RETALES Oct. 11, 2011 31-Dec-14 Bd. Res. No. 09 dtd. Feb. 2, 2015 2-Feb-15 31-Dec-17

Page 44
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
IN THE PRACTICE OF PUBLIC ACCOUNTANCY
As of October 26, 2016
PREVIOUS ACCREDITATION APPROVAL
REG. NAME OF FIRM / BR. NO. EXPIRY REFERENCE VALIDITY REMARKS
NO. PARTNERSHIPS DATE DATE (BR NO. / DATE) From To

Bd. Res. No. 109 dtd.


1706 ARETA U. CERVANTES-BUNIEL Oct. 26, 2005 31-Dec-07

5560 ARIANE GUMBAN DETAL Bd. Res. No. 25 dtd. Dec. 19, 2014 19-Dec-14 31-Dec-16

5224 ARIEL BERDON POTOT Bd. Res. No. 06 dtd. January 8, 2013 8-Jan-13 31-Dec-15

Bd. Res. No. 134 dtd.


0858 ARIEL C. LAMPARAS Dec. 14, 2004 31-Dec-06

Bd. Res. No. 73 dtd.


2439 ARIEL D. GONZALES Nov. 03, 2006 31-Dec-08

5013 ARIEL DE GUZMAN PRESTOZA Bd. Res. No. 19 dtd. Feb. 20, 2012 20-Feb-12 31-Dec-14

Bd. Res. No. 46 dtd.


4906 ARIEL MENDOZA PEREÑA March 28, 2011 31-Dec-13 Bd. Res. No. 227 dtd. Oct. 29, 2013 1-Jan-14 31-Dec-16

Bd. Res. No. 30 dated


0166 ARIEL Y. ATIENZA May 24, 2002 31-Dec-04

5212 ARIS DIMALANTA PRINCIPE Bd. Res. No. 03 dtd. January 8, 2013 8-Jan-13 31-Dec-15

Bd. Res. No. 83 dtd. July


1522 ARISTOTLE MANUEL D. GO 5, 2005 31-Dec-07

Page 45
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
IN THE PRACTICE OF PUBLIC ACCOUNTANCY
As of October 26, 2016
PREVIOUS ACCREDITATION APPROVAL
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NO. PARTNERSHIPS DATE DATE (BR NO. / DATE) From To

Br. Res. No. 18 dtd. February 2,


5635 ARIZ R. TAJALANGIT 2015 2-Feb-15 31-Dec-17

Bd. Res. No. 123 dtd.


3894 ARJAY BINALUYO BALANE Sept. 6, 2010 31-Dec-13 Bd. Res. No. 270 dtd. Dec. 9, 2013 1-Jan-14 31-Dec-16

Bd. Res. No. 75 dtd.


4942 ARJAY DUNGCA LAMPA Oct. 7, 2011 31-Dec-13 Bd. Res. No. 289 dtd. Dec. 23, 2013 1-Jan-14 31-Dec-16

Bd. Res. No. 18 dtd.


0040 ARLEEN B. AUSA-TUPAZ June 15, 2001 31-Dec-03

Bd. Res. No. 59 dtd.


1376 ARLEEN S. MEDINA May 25, 2005 31-Dec-07

Bd. Res. No. 64 dtd.


1430 ARLENE AMONCIO SICAM May 27, 2005 31-Dec-07

Bd. Res. No. 73 dtd. July


3775 ARLENE BAUTISTA GUTIERREZ 1, 2011 31-Dec-13 Bd. Res. No. 217 dtd. Oct. 29, 2013 1-Jan-14 31-Dec-16

5001 ARLENE CHUA MARTINEZ Bd. Res. No. 17 dtd. Feb. 20, 2012 20-Feb-12 31-Dec-14

6095 ARLENE L. LOCSIN Br. Res. No. 72 dtd. Mar. 28, 2016 28-Mar-16 31-Dec-18

Bd. Res. No. 72 dtd.


1712 ARLENE M. ESPISO June 5, 2012 31-Dec-14 Bd. Res. No. 78 dtd. July 8, 2015 8-Jul-15 31-Dec-17

Page 46
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
IN THE PRACTICE OF PUBLIC ACCOUNTANCY
As of October 26, 2016
PREVIOUS ACCREDITATION APPROVAL
REG. NAME OF FIRM / BR. NO. EXPIRY REFERENCE VALIDITY REMARKS
NO. PARTNERSHIPS DATE DATE (BR NO. / DATE) From To

5279 ARLENE MABALON VERDEFLOR Bd. Res. No. 66 dtd. March 6, 2013 6-Mar-13 31-Dec-15

Bd. Res. No. 98 dtd.


4592 ARLENE PAMINTUAN VILLAS Sept. 22, 2009 31-Dec-11 Bd. Res. No. 08 dtd. August 13, 2014 13-Aug-14 31-Dec-16

3955 ARLENE S. DELOS REYES Bd. Res. No. 81 dtd. April 10, 2008 10-Apr-08 31-Dec-10

Bd. Res. No. 96 dtd.


0796 ARLENE S. NILO Oct. 19, 2011 31-Dec-13 Bd. Res. No. 282 dtd. Dec. 23, 2013 1-Jan-14 31-Dec-16

Br. Res. No. 158 dtd. August 24,


5935 ARLENE SANTELICES SOLIS 2015 24-Aug-15 31-Dec-17

3365 ARLENE T. QUIATZON Bd Res. No. 147 dtd. Oct. 3, 2007 3-Oct-07 31-Dec-09

Bd. Res. No. 24 dtd.


2049 ARLYN F. TOLENTINO April 18, 2006 31-Dec-08 Bd. Res. No. 27 dtd. Feb. 12, 2010 12-Feb-10 31-Dec-12

5561 ARLYN MIGUEL DOMINGO Bd. Res. No. 25 dtd. Dec. 19, 2014 19-Dec-14 31-Dec-16

6057 ARLYNN KENNETH BASILIO MANANSALA Br. Res. No. 35 dtd. Feb. 9, 2016 9-Feb-16 31-Dec-18

Bd. Res. No. 102 dtd.


1688 ARMADA MIGUEL & ASSOCIATES Sept 28, 2005 31-Dec-07

Page 47
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
IN THE PRACTICE OF PUBLIC ACCOUNTANCY
As of October 26, 2016
PREVIOUS ACCREDITATION APPROVAL
REG. NAME OF FIRM / BR. NO. EXPIRY REFERENCE VALIDITY REMARKS
NO. PARTNERSHIPS DATE DATE (BR NO. / DATE) From To

Bd. Res. No. 136 dtd.


0695 ARMANDO C. MANALO Oct. 27, 2009 31-Dec-12 Bd. Res. No. 160 dtd. Oct. 22, 2012 1-Jan-13 31-Dec-15

Bd. Res. No. 297 dtd.


1270 ARMANDO DIASNES LAYCO December 27, 2013 31-Dec-15 Bd. Res. No. 63 dtd. Feb. 19, 2016 19-Feb-16 31-Dec-18

Bd. Res. No. 65 dtd


2332 ARMANDO ISMAEL D. SIEGA March 6, 2010 31-Dec-15 Bd. Res. No. 193 dtd August 2, 2016 2-Aug-16 31-Dec-18

Bd. Res. No. 117 dtd.


0215 ARMANDO JIMENEZ JIMENEZ Dec 31, 2014 31-Dec-14 Bd. Res. No. 22 dtd. Feb. 2, 2015 2-Feb-15 31-Dec-17

Bd. Res. No. 33 dtd.


4893 ARMANDO LAUZON BAÑARES March 28, 2011 31-Dec-13 Bd. Res. No. 289 dtd. Dec. 23, 2013 1-Jan-14 31-Dec-16

Bd. Res. No. 49 dtd.


0545 ARMANDO P. TORRES June 7, 2004 31-Dec-06 Bd. Res. No. 108 dtd. Sept. 14, 2007 14-Sep-07 31-Dec-09

Bd. Res. No. 30 dtd.


2139 ARMANDO R. BONIFACIO April 20, 2006 31-Dec-08

4714 ARMANDO REYES BAJACAN Bd. Res. No.55 dtd. Mar. 23, 2010 23-Mar-10 31-Dec-12
Bd. Res. No. 81 dtd. July Bd. Res. No. 22 dtd. December 19,
1492 ARMANDO T. LLOVIDO 5, 2005 31-Dec-07 2014 19-Dec-14 31-Dec-16

Bd. Res. No. 117 dtd. Bd. Res. No. 144 dtd. August 17,
0681 ARMANDO TADEO FERNANDO Sept. 19, 2012 31-Dec-15 2015 1-Jan-16 31-Dec-18

Page 48
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
IN THE PRACTICE OF PUBLIC ACCOUNTANCY
As of October 26, 2016
PREVIOUS ACCREDITATION APPROVAL
REG. NAME OF FIRM / BR. NO. EXPIRY REFERENCE VALIDITY REMARKS
NO. PARTNERSHIPS DATE DATE (BR NO. / DATE) From To

2884 ARMIDA F. RUECO Bd Res. No. 60 dtd. Sept. 06, 2007 6-Sep-07 31-Dec-09
Bd Res. No. 12 dtd. Jan.
3039 ARMIDA SANTOS MANLICLIC 27, 2010 31-Dec-12 Bd Res. No. 150 dtd. July 4, 2016 4-Jul-16 31-Dec-18

5714 ARMIJO & CO. Br. Res. No. 56 dtd. July 8, 2015 8-Jul-15 31-Dec-17

5055 ARMIZA LOFRANCO ENOC Bd. Res. No. 64 dtd. April 26, 2012 26-Apr-12 31-Dec-14

5216 ARNALDO RAMOS PABLO Bd. Res. No. 04 dtd. January 8, 2013 8-Jan-13 31-Dec-15

Bd. Res. No. 86 dtd.


0754 ARNEL A. CALUBAG Oct. 5, 2004 31-Dec-06

Bd. Res. No. 199 dtd. Bd. Res. No. 146 dtd. August 17,
0079 ARNEL JUDE LUY VILLANUEVA Oct. 24, 2012 31-Dec-15 2015 1-Jan-16 31-Dec-18

4770 ARNEL MALIWANAG ALBANO Bd. Res. No. 93 dtd. June 8, 2010 8-Jun-10 31-Dec-12
Bd. Res. No. 20 dtd.
4883 ARNEL MARTIN ARADA February 25, 2011 31-Dec-13 Bd. Res. No. 47 dtd. March 12, 2015 12-Mar-15 31-Dec-17

5685 ARNOLD ADRIANO APDUA Br. Res. No. 48 dtd. March 12, 2015 12-Mar-15 31-Dec-17
Bd. Res. No. 155 dtd.
4226 ARNOLD ALSAY TANDING Sept. 5, 2008 31-Dec-10 Bd. Res. No. 247 dtd. Dec. 14, 2015 14-Dec-15 31-Dec-17
Bd Res. No. 51 dtd. Feb.
3372 ARNOLD DOMINGO NAVALES 11, 2013 31-Dec-15 Bd Res. No. 237 dtd. Dec. 4, 2015 1-Jan-16 31-Dec-18

Page 49
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
IN THE PRACTICE OF PUBLIC ACCOUNTANCY
As of October 26, 2016
PREVIOUS ACCREDITATION APPROVAL
REG. NAME OF FIRM / BR. NO. EXPIRY REFERENCE VALIDITY REMARKS
NO. PARTNERSHIPS DATE DATE (BR NO. / DATE) From To
Br. Res. No. 16 dtd. February 2,
5624 ARNOLD PAGAPONG DE LOS SANTOS 2015 2-Feb-15 31-Dec-17
Bd. Res. No. 138 dtd. Bd. Res. No. 135 dtd. August 11,
5344 ARNOLD SAGUN GARRIDO Sept. 9, 2013 31-Dec-15 2015 1-Jan-16 31-Dec-18

6238 ARNOLD VALENCIA SALCEDO Br. Res. No. 187 dtd. July 7, 2016 7-Jul-16 31-Dec-18

3416 ARNUALDO B. MACAPAGAL Bd Res. No. 156 dtd. Oct. 8, 2007 8-Oct-07 31-Dec-09

3171 ARNULFO A. SANTOS Bd Res. No. 106 dtd. Sept. 14, 2007 14-Sep-07 31-Dec-09
Bd. Res. No. 49 dtd.
4386 ARNULFO ESCALANTE LANCIN March 28, 2012 31-Dec-14 Bd. Res. No. 01 dtd. Jan. 26, 2015 26-Jan-15 31-Dec-17

Bd. Res. No. 47 dtd.


1957 ARNULFO OBAOB REYES March 28, 2012 31-Dec-14 Bd. Res. No. 47 dtd. March 12, 2015 12-Mar-15 31-Dec-17

3540 ARNULFO P. TANJUTCO Bd Res. No. 181 dtd. Nov. 6, 2007 6-Nov-07 31-Dec-09

Bd Res. No. 19 dtd. Jan.


3590 ARNULFO TEOXON ARROYO 8, 2013 31-Dec-15 Bd Res. No. 94 dtd. April 12, 2016 12-Apr-16 31-Dec-18
Bd. Res. No. 200 dtd.
1711 ARSENIA CRUZ GARCIA Oct. 24, 2012 31-Dec-15 Bd. Res. No. 188 dtd. Oct. 14, 2015 01-Jan-16 31-Dec-18
Bd. Res. No. 20 dtd.
1761 ARSENIO BAGOY SUMAMPONG Feb. 20, 2012 31-Dec-14 Bd. Res. No. 46 dtd. March 11, 2015 11-Mar-15 31-Dec-17

Bd. Res. No. 06 dtd.


1523 ARSENIO BIÑAGAN BELONIO Feb. 8, 2012 31-Dec-14 Bd. Res. No. 62 dtd. Dec. 29, 2014 1-Jan-15 31-Dec-17

Page 50
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
IN THE PRACTICE OF PUBLIC ACCOUNTANCY
As of October 26, 2016
PREVIOUS ACCREDITATION APPROVAL
REG. NAME OF FIRM / BR. NO. EXPIRY REFERENCE VALIDITY REMARKS
NO. PARTNERSHIPS DATE DATE (BR NO. / DATE) From To

Bd. Res. No. 78 dtd. July


4566 ARSENIO ELVIÑA DE GUZMAN, JR. 15, 2009 31-Dec-11 Bd. Res. No. 27 dtd. Feb. 20, 2012 20-Feb-12 31-Dec-14

Bd. Res. No. 154 dtd.


0244 ARSENIO L. SEBASTIAN, III Dec. 21, 2010 31-Dec-13 Bd. Res. No. 341 dtd. Dec. 27, 2013 1-Jan-14 31-Dec-16

Bd Res. No. 36 dtd. Feb.


2778 ARSENIO P. MAYO 29, 2012 31-Dec-14 Bd Res. No. 86 dtd. Mar. 31, 2016 31-Mar-16 31-Dec-18
Bd. Res. No. 239 dtd. Bd. Res. No. 271 dtd. December 28,
0738 ARTEMIO ALIWALAS PASCUAL December 28, 2012 31-Dec-15 2015 1-Jan-16 31-Dec-18
Br. Res. No. 41 (C) dtd. March 4,
5702 ARTEMIO BAILLO GUDEZ 2015 4-Mar-15 31-Dec-17
Bd. Res. No. 167 dtd. Bd. Res. No. 156 dtd. August 24,
2561 ARTEMIO LOVERIO ENOJO OCHOCO Oct. 22, 2012 31-Dec-15 2015 1-Jan-16 31-Dec-18

6088 ARTHUR AURELIO SAUNAR Br. Res. No. 67 dtd. Feb. 26, 2016 26-Feb-16 31-Dec-18
Bd. Res. No. 113 dtd.
1597 ARTHUR C. UY Nov. 8, 2005 31-Dec-07

Bd. Res. No. 25 dtd.


2388 ARTHUR GRONA FAMATIGAN Feb. 20, 2012 31-Dec-14 Bd. Res. No. 43 dtd. Dec. 29, 2014 1-Jan-15 31-Dec-17

5751 ARTHUR LUCERO ISLA Br. Res. No. 86 dtd. July 8, 2015 8-Jul-15 31-Dec-17

Page 51
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
IN THE PRACTICE OF PUBLIC ACCOUNTANCY
As of October 26, 2016
PREVIOUS ACCREDITATION APPROVAL
REG. NAME OF FIRM / BR. NO. EXPIRY REFERENCE VALIDITY REMARKS
NO. PARTNERSHIPS DATE DATE (BR NO. / DATE) From To

Bd. Res. No. 52 dtd. Bd. Res. No. 141 dtd. August 14,
0080 ARTHUR MALONZO SIGUA Feb. 11, 2013 31-Dec-15 2015 1-Jan-16 31-Dec-18
Bd. Res. No. 61 dtd.
1740 ARTHUR TAN CHU April 26, 2011 31-Dec-13 Bd. Res. No. 17 dtd. Feb. 2, 2015 2-Feb-15 31-Dec-17
Bd. Res. No. 114 dtd. Bd. Res. No. 128 dtd. August 28,
1502 ARTURO ABACAN EVANGELISTA Sept. 6, 2010 31-Dec-13 2013 1-Jan-14 31-Dec-16

Bd Res. No. 149 dtd.


3053 ARTURO C. MALOTO Dec. 21, 2009 31-Dec-12 Bd Res. No. 111 dtd. June 4, 2013 4-Jun-13 31-Dec-15
Bd. Res. No. 155 dtd.
0969 ARTURO LOPEZ SAYSON Dec. 21, 2010 31-Dec-13 Bd. Res. No. 323 dtd. Dec. 27, 2013 1-Jan-14 31-Dec-16
Bd. Res. No. 56 dtd.
1750 ARTURO N. INTING March 28, 2011 31-Dec-13 Bd. Res. No. 06 dtd. Jan. 26, 2015 26-Jan-15 31-Dec-17
Bd Res. No. 203 dtd. Bd Res. No. 203 dtd. Oct. 29, Bd Res. No. 198 dtd. November 2,
3611 ARTURO NOCOM TOLENTINO Oct. 29, 2013 2015 2015 1-Jan-16 31-Dec-18

Bd. Res. No. 113 dtd.


4185 ARTURO ORDEN CUA Nov 16, 2011 31-Dec-13 Bd. Res. No. 193 dtd. Oct. 29, 2013 1-Jan-14 31-Dec-16
Bd. Res. No. 27 dtd.
2029 ARTURO RACIMO DIMAANO Feb. 20, 2012 31-Dec-14 Bd. Res. No. 120 dtd. July 24, 2015 24-Jul-15 31-Dec-17
Bd. Res. No. 67 dtd.
1471 ARTURO S. OBCENA, JR. June 2, 2005 31-Dec-07
Bd. Res. No. 199 dtd.
0081 ARTURO ZARAGOZA TONDO Dec. 2, 2010 31-Dec-13 Bd. Res. No. 199 dtd. Oct. 29, 2013 1-Jan-14 31-Dec-16

4553 ARVIN BUTAC MANUNTAG Bd. Res. No. 75 dtd. July 15, 2009 15-Jul-09 31-Dec-11

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LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
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Bd. Res. No. 246 dtd.


5181 ARVIN GUERRA RAFOL December 28, 2012 31-Dec-14 Bd. Res. No. 74 dtd. July 8, 2015 8-Jul-15 31-Dec-17
Br. Res. No. 161 dtd. September 17,
5938 ASH CATHIE GUIMBALENA LOQUIAS 2015 17-Sep-15 31-Dec-17

4968 ASHANTI M. DE LA MESA Bd. Res. No. 94 dtd. Oct. 19, 2011 19-Oct-11 31-Dec-13
Br. Res. No. 244 dtd. August 25,
6298 ASTER JOHN GOLOSO GALAGAR 2016 25-Aug-16 31-Dec-18

Bd. Res. No. 71 dtd.


0549 ASTRID PINEDA NUGUID June 5, 2012 31-Dec-14 Bd. Res. No. 78 dtd. July 8, 2015 8-Jul-15 31-Dec-17

5823 ASUNCION ANTILLON CELENDRO Br. Res. No. 95 dtd. July 8, 2015 8-Jul-15 31-Dec-17

Bd Res. No. 97 dtd. April


3435 ASUNCION CAMANTOY UGAY 17, 2013 31-Dec-15 Bd Res. No. 80 dtd. Mar. 28, 2016 28-Mar-16 31-Dec-18

Bd. Res. No. 140 dtd.


4166 ASUNCION CUYASEN BENCILA July 18, 2008 31-Dec-10 Bd. Res. No. 245 dtd. Dec. 14, 2015 14-Dec-15 31-Dec-17

Bd Res. No. 54 dtd. Feb.


3291 ASUNCION DELOS REYES CAPISTRANO 11, 2013 31-Dec-15 Bd Res. No. 224 dtd. Dec. 1, 2015 1-Jan-16 31-Dec-18
Bd. Res. No. 105 dtd. Bd. Res. No. 22 dtd. December 19,
1870 ASUNCION FANGO REDITO Oct. 21, 2011 31-Dec-14 2014 1-Jan-15 31-Dec-17

Page 53
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
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PREVIOUS ACCREDITATION APPROVAL
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Bd. Res. No. 03 dtd.


4419 ATHENA BONGANAY GONZALES Jan. 31, 2012 31-Dec-14 Bd. Res. No. 132 dtd. June 7, 2016 7-Jun-16 31-Dec-18

Bd. Res. No. 237 dtd. Bd. Res. No. 273 dtd. December 28,
0827 ATILANO DIAZ ALABATA December 28, 2012 31-Dec-15 2015 1-Jan-16 31-Dec-18
Bd. Res. No. 80 dtd.
0082 ATTILA DIMA-ALA GRANADA June 21, 2012 31-Dec-15 Bd. Res. No. 68 dtd. July 8, 2015 1-Jan-16 31-Dec-18
Bd. Res. No. 150 dtd.
1762 AUDREY MANALO GARCIA Dec. 21, 2010 31-Dec-13 Bd. Res. No. 226 dtd. Oct. 29, 2013 1-Jan-14 31-Dec-16
Bd. Res. No. 115 dtd.
0823 AUDREYLITO G. CANLAPAN Oct. 25, 2004 31-Dec-06 Bd. Res. No. 59 dtd. Sept 8, 2006 1-Jan-07 31-Dec-09
Bd. Res. No. 247 dtd.
0137 AUGUSTO C. DE LEON & CO. December 28, 2012 31-Dec-15 Bd. Res. No. 55 dtd. Feb. 19, 2016 19-Feb-16 31-Dec-18
Bd Res. No. 109 dtd. Bd Res. No. 198 dtd. November 2,
3266 AUGUSTO NORTE ANDRADE Sept. 12, 2012 31-Dec-15 2015 1-Jan-16 31-Dec-18

5459 AUGUSTO PARIS BORRA Bd. Res. No. 308 dtd. Dec. 27, 2013 27-Dec-13 31-Dec-15
Bd Res. No. 72 dtd.
3425 AUGUSTUS ROVIRA MAYOR June 5, 2012 31-Dec-14 Bd Res. No. 81 dtd. July 8, 2015 8-Jul-15 31-Dec-17
Bd. Res. No. 109
0696 AUREA BULACAN TULIO dtd.Sept. 12, 2012 31-Dec-15 Bd Res. No. 89 dtd. Mar. 31, 2016 31-Mar-16 31-Dec-18
Bd. Res. No. 61 dtd.
1998 AUREA CEPILLO-BAUAN April 26, 2012 31-Dec-14 Bd. Res. No. 65 dtd. July 8, 2015 8-Jul-15 31-Dec-17

Bd Res. No. 79 dtd.


2978 AUREA DOLLANO JABOLA Sept. 11, 2007 31-Dec-09 Bd Res. No. 113 dtd. Sept. 6, 2010 6-Sep-10 31-Dec-12

Page 54
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
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PREVIOUS ACCREDITATION APPROVAL
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Bd. Res. No. 59 dtd.
1377 AUREA I. GRUYAL May 25, 2005 31-Dec-07 Bd. Res. No. 69 dtd. April 2, 2008 2-Apr-08 31-Dec-10

4490 AUREA O. NAVARRO Bd. Res. No. 61 dtd. April 17, 2009 17-Apr-09 31-Dec-11
Bd. Res. No. 77 dtd. July
1158 AURELIANO E. GARCIA 15, 2009 31-Dec-11 Bd. Res. No. 13 dtd. Feb. 8, 2012 8-Feb-12 31-Dec-14

3840 AURELIANO T. CABATIC Bd. Res. No. 52 dtd. Feb. 01, 2008 1-Feb-08 31-Dec-10

6035 AURELIO DAVID CRUZIN Br. Res. No. 31 dtd. Feb. 9, 2016 9-Feb-16 31-Dec-18

5470 AURELIO MATAMIS PALARCA Bd. Res. No. 317 dtd. Dec. 27, 2013 27-Dec-13 31-Dec-15

5578 AURELIO REA LIWANAG Bd. Res. No. 26 dtd. Dec. 19, 2014 19-Dec-14 31-Dec-16

6255 AURORA C. MAGDALUYO Br. Res. No. 197 dtd. August 2, 2016 2-Aug-16 31-Dec-18
Bd. Res. No. 89 dtd.
5293 AURORA FLAVIANO SOLOMIA April 16, 2013 31-Dec-15 Bd. Res. No. 172 dtd. Sept. 21, 2015 1-Jan-16 31-Dec-18
Bd. Res. No. 134 dtd.
0859 AURORA L. JUMAQUIO Dec. 14, 2004 31-Dec-06

Bd. Res. No. 130 dtd.


1105 AURORA OLIVERON MARTIJA Nov. 12, 2010 31-Dec-13 Bd. Res. No. 223 dtd. Oct. 29, 2013 1-Jan-14 31-Dec-16

Page 55
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
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PREVIOUS ACCREDITATION APPROVAL
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NO. PARTNERSHIPS DATE DATE (BR NO. / DATE) From To
Bd. Res. No. 25 dtd.
1726 AURORA SALAS MANARANG Feb. 20, 2012 31-Dec-14 Bd. Res. No. 22 dtd. Feb. 2, 2015 02-Feb-15 31-Dec-17
Bd. Res. No. 100 dtd.
0682 AUSTRIA PATIÑO PEPITO May 12, 2008 31-Dec-10 Bd. Res. No. 132 dtd. Dec. 2, 2010 1-Jan-11 31-Dec-13
Bd. Res. No. 101 dtd.
0083 AVELINA C. PASCUA Oct 26, 2009 31-Dec-12 Bd. Res. No. 167 dtd. Oct 22, 2012 1-Jan-13 31-Dec-15

Bd. Res. No. 300 dtd.


4147 AVELINA C. SOMBILON Dec. 27, 2013 31-Dec-16 Bd. Res. No. 274 dtd. Sept. 23, 2016 1-Jan-17 31-Dec-19
Bd. Res. 04 dtd. Feb. 9,
0344 AVELINO B. PEÑA 2004 31-Dec-06 Bd. Res. No. 23 dtd. Jan. 31, 2007 31-Jan-07 31-Dec-09

Bd. Res. No. 39 dtd.


0473 AVELINO D. MATEO April 14, 2004 31-Dec-06 Bd. Res. No. 33 dtd. Jan. 28, 2008 28-Jan-08 31-Dec-10
Bd. Res. No. 116 dtd.
1672 AVELINO DE LOS SANTOS BELTRAN Dec. 22, 2011 31-Dec-14 Bd. Res. No. 66 dtd. July 8, 2015 8-Jul-15 31-Dec-17
Bd. Res. No. 06 dtd.
1886 AVELINO L. CANDA Jan. 24, 2006 31-Dec-08

Bd. Res. No. 50 dtd.


1254 AVELINO S. SANOY Apr. 12, 2005 31-Dec-07 Bd. Res. No. 101 dtd. May 12, 2008 12-May-08 31-Dec-10
Bd. Res. No. 75 dtd.
0718 AVELINO, CRUZ, RODRIGUEZ, TANYAG & CO. Sept 15, 2004 31-Dec-06

Bd. Res. No. 157 dtd. Bd. Res. No. 141 dtd. August 14,
4227 AVELITO T. BAUTISTA Sept. 5, 2008 31-Dec-10 2015 14-Aug-15 31-Dec-17

Page 56
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
IN THE PRACTICE OF PUBLIC ACCOUNTANCY
As of October 26, 2016
PREVIOUS ACCREDITATION APPROVAL
REG. NAME OF FIRM / BR. NO. EXPIRY REFERENCE VALIDITY REMARKS
NO. PARTNERSHIPS DATE DATE (BR NO. / DATE) From To
Bd. Res. No. 16 dtd.
2628 AYRIN A. FABRE Jan. 29, 2007 31-Dec-09 Bd. Res. No. 64 dtd. Mar. 26, 2010 26-Mar-10 31-Dec-12

2889 AZUCENA A. NONAN Bd Res. No. 61 dtd. Sept. 06, 2007 6-Sep-07 31-Dec-09
Bd. Res. No. 21 dtd.
0121 B. BARSABAL & COMPANY July 05, 2001 31-Dec-03
Bd. Res. No. 93 dtd.
0909 B. F. MEDINA & CO. Oct. 19, 2011 31-Dec-13 Bd. Res. No. 234 dtd. Oct. 29, 2013 1-Jan-14 31-Dec-16
Bd. Res. No. 21 dtd.
0122 B. G. SABATER & ASSOCIATES July 05, 2001 31-Dec-03
Bd. Res. No. 56 dtd.
0539 B.C. HORTELANO & CO. March 28, 2011 31-Dec-13 Bd. Res. No. 235 dtd. Oct. 29, 2013 1-Jan-14 31-Dec-16

Bd. Res. No. 94 dtd.


2140 BABY ADELIZA S. ARELLANO Oct. 19, 2011 31-Dec-14 Bd. Res. No. 75 dtd. July 8, 2015 8-Jul-15 31-Dec-17
Bd. Res. No. 134 dtd.
1217 BABY MIÑOSA VELAYO Dec. 2, 2010 31-Dec-13 Bd. Res. No. 08 dtd. Feb. 2, 2015 2-Feb-15 31-Dec-17 Accreditation of Lindy
BACONGA PATRIANA & CO. Bd. Res. No.15 dtd. Feb. Patriana was cancelled
2431 (Formerly: BACONGA, PATRIANA, ROSALIJOS & CO.) 20, 2012 31-Dec-14 Bd. Res. No.58 dtd. Dec. 29, 2014 1-Jan-15 31-Dec-17 by BOA in favor of this
Bd. Res. No. 31 dtd.
2163 BALARIS, RUBIO & CO. April 20, 2006 31-Dec-08

4795 BALBINA MEDINA RECACHO Bd. Res. No. 118 dtd. Sept. 6, 2010 6-Sep-10 31-Dec-12
Bd. Res. No. 21 dtd.
2026 BALDONADO TUDDAO CORPUZ & CO. April 18, 2006 31-Dec-08

Page 57
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
IN THE PRACTICE OF PUBLIC ACCOUNTANCY
As of October 26, 2016
PREVIOUS ACCREDITATION APPROVAL
REG. NAME OF FIRM / BR. NO. EXPIRY REFERENCE VALIDITY REMARKS
NO. PARTNERSHIPS DATE DATE (BR NO. / DATE) From To
Bd. Res. No. 13 dtd.
1837 BALDOVINO SILVERIO LAGBAO Feb. 8, 2012 31-Dec-14 Bd. Res. No. 01 dtd. Jan. 26, 2015 26-Jan-15 31-Dec-17
Bd. Res. No. 62 dtd.
1410 BALDOZA, ABAT & CO. May 27, 2005 31-Dec-07 Bd. Res. No. 23 dtd. Mar. 4, 2009 4-Mar-09 31-Dec-11
BALICAS, LAMBOSO & CO. (Formerly: C. B. Bd. Res. No. 123 dtd. Bd. Res. No. 157 dtd. August 24,
0408 FUENTESFINA & CO. ) Sept. 19, 2012 31-Dec-15 2015 1-Jan-16 31-Dec-18

4262 BALTAZAR B. BADILLO Bd. Res. No. 165 dtd. Oct. 28, 2008 28-Oct-08 31-Dec-10

3235 BALTAZAR N. ENDRIGA Bd Res. No. 122 dtd. Sept. 17, 2007 17-Sep-07 31-Dec-09
Bd. Res. No. 254 dtd.
0030 BANARIA, BANARIA AND COMPANY December 28, 2012 31-Dec-15 Bd. Res. No. 105 dtd. July 14, 2015 1-Jan-16 31-Dec-18
Bd. Res. No. 18 dtd.
0013 BANIQUED & LIM June 15, 2001 31-Dec-03 Bd. Res. No. 37 dtd. May 29, 2006 29-May-06 31-Dec-08
Bd. Res. No. 108 dtd.
2920 BANSAN CO CHOA Oct. 26, 2009 31-Dec-12 Bd. Res. No. 34 dtd. March 3, 2015 3-Mar-15 31-Dec-17
Bd. Res. No. 299 dtd.
5443 BARBARA OLIVO PINOS Dec. 27, 2013 31-Dec-15 Bd. Res. No. 172 dtd. Sept. 21, 2015 1-Jan-16 31-Dec-18
Bd. Res. No. 59 dtd.
4239 BARBARA S. TORRALBA April 15, 2011 31-Dec-13 Bd. Res. No. 08 dtd. August 13, 2014 13-Aug-14 31-Dec-16

6096 BARNEY BALBUENA AGUILAR Br. Res. No. 72 dtd. Mar. 28, 2016 28-Mar-16 31-Dec-18 Benedicta F. Barrientos -
Bd. Res. 2 1 dtd. Acc. 0998, Partner
0409 BARRIENTOS ROSENDAL & ASSOCIATES Feb.11, 2004 31-Dec-06 withdrawn from the
Bd. Res. No. 105 dtd.
0256 BARRION, BARRION AND COMPANY Oct. 21, 2011 31-Dec-14 Bd. Res. No. 104 dtd. July 14, 2015 14-Jul-15 31-Dec-17

Page 58
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
IN THE PRACTICE OF PUBLIC ACCOUNTANCY
As of October 26, 2016
PREVIOUS ACCREDITATION APPROVAL
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NO. PARTNERSHIPS DATE DATE (BR NO. / DATE) From To

Bd. Res. No. 134 dtd.


0860 BARTOLOME MISA. HERNANDEZ, III Dec. 14, 2004 31-Dec-06 Bd. Res. No. 114 dtd. May 21, 2008 21-May-08 31-Dec-10
Bd Res. No. 100 dtd.
2866 BARTOLOME ROMA URBANO Oct. 19, 2011 31-Dec-13 Bd Res. No. 41 dtd. Dec. 19, 2014 19-Dec-14 31-Dec-16
Bd. Res. No. 35 dtd.
1033 BARTOLOME, BENIPAYO & ASSOCIATES Mar. 18, 2005 31-Dec-07 Bd. Res. No. 76 dtd. April 10, 2008 10-Apr-08 31-Dec-10
Bd. Res. No. 83 dtd. July
1524 BASIL A. PEREA 5, 2005 31-Dec-07 Bd. Res. No. 67 dtd. May 5, 2009 5-May-09 31-Dec-11
Bd. Res. No. 126 dtd.
1634 BASILIDES C. MANDAWE, JR. August 28, 2013 31-Dec-16 Bd. Res. No. 57 dtd. Feb. 19, 2016 1-Jan-17 31-Dec-19
Bd. Res. No. 33 dtd.
1022 BAULA, MENESES & ASSOCIATES Feb. 22, 2005 31-Dec-07

Bd. Res. No. 87 dtd.


0031 BAUTISTA, SAGCAL & ASSOCIATES Nov. 10, 2006 31-Dec-09 Bd. Res. No. 18 dtd. Jan. 28, 2010 28-Jan-10 31-Dec-12

Bd. Res. No. 19 dtd.


4879 BAYANI AGUSTIN LOPEZ February 25, 2011 31-Dec-13 Bd. Res. No. 158 dtd. Sept. 27, 2013 1-Jan-14 31-Dec-16
Bd. Res. No. 49 dtd.
1238 BEATRIZ B. LAPUS Apr. 12, 2005 31-Dec-07 Bd. Res. No. 76 dtd. April 10, 2008 10-Apr-08 31-Dec-10
Bd. Res. No. 49 dtd.
0399 BEATRIZ LAGMAY MERCULIO March 28, 2011 31-Dec-13 Bd. Res. No. 338 dtd. Dec. 27, 2013 1-Jan-14 31-Dec-16
Bd. Res. No. 36 dtd.
4458 BEDA EVA BENOSA Mar. 6, 2009 31-Dec-11 Bd. Res. No. 110 dtd. Apr. 15, 2016 15-Apr-16 31-Dec-18

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LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
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As of October 26, 2016
PREVIOUS ACCREDITATION APPROVAL
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NO. PARTNERSHIPS DATE DATE (BR NO. / DATE) From To

Bd. Res. No. 09 dtd.


2165 BEE ENG CHUA LUA Feb. 8, 2012 31-Dec-14 Bd. Res. No. 02 dtd. Jan. 26, 2015 26-Jan-15 31-Dec-17

Bd. Res. No. 119 dtd.


1838 BELARMINA TAYCO MANLAPID Sept. 6, 2010 31-Dec-13 Bd. Res. No. 223 dtd. Oct. 29, 2013 1-Jan-14 31-Dec-16

Bd. Res. No. 103 dtd.


2300 BELEN B. BAUTISTA Oct. 21, 2011 31-Dec-14 Bd. Res. No. 47 dtd. Dec. 29, 2014 1-Jan-15 31-Dec-17
Bd. Res. No. 51 dtd.
2311 BELEN C. GUEVARA Sept. 5, 2006 31-Dec-08

Bd. Res. No. 93 dtd. Bd. Res. No. 204 dtd. November 2,
4771 BELEN DF CELESTINO June 8, 2010 31-Dec-12 2015 2-Nov-15 31-Dec-17
Br. Res. No. 175 dtd. October 13,
5954 BELEN LAYUG CAPARAZ 2015 13-Oct-15 31-Dec-17

Bd. Res. No. 69 dtd.


0936 BELEN M. MORGA April 26, 2011 31-Dec-13 Bd. Res. No. 335 dtd. Dec. 27, 2013 1-Jan-14 31-Dec-16
Bd. Res. No. 191 dtd.
0499 BELEN MANAHAN-SANTOS Oct. 24, 2012 31-Dec-15 Bd. Res. No. 176 dtd. Oct. 13, 2015 1-Jan-16 31-Dec-18

3094 BELEN N. CRUZ Bd Res. No. 93 dtd. Sept. 11, 2007 11-Sep-07 31-Dec-09
Bd. Res. No. 45 dtd.
4816 BELEN Q. GARCIA Feb. 11, 2013 31-Dec-15 Bd. Res. No. 62 dtd. Feb. 19, 2016 19-Feb-16 31-Dec-18

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LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
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PREVIOUS ACCREDITATION APPROVAL
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Bd. Res. No. 130
3868 BELEN R. CASIDA dtd.Nov. 12, 2010 31-Dec-13 Bd. Res. No. 225 dtd. Oct. 29, 2013 1-Jan-14 31-Dec-16
Bd. Res. No. 49 dtd.
0755 BELEN REPOMPO GELLEGAN March 28, 2012 31-Dec-15 Bd. Res. No. 08 dtd. Feb. 9, 2016 9-Feb-16 31-Dec-18 Cancelled Connected to
Bd. Res. No. 88 dtd. Laud, Basarte, Olarte,
1581 BELEN VELOSO CUEVA-LAUD August 16, 2005 31-Dec-07 Bd. Res. No. 94 dtd. Aug. 11, 2009 11-Aug-09 31-Dec-11 Paez, Vasquez & Co.

4810 BELENA BANDILLO-SUELLO Bd. Res. No. 123 dtd. Sept. 6, 2010 6-Sep-10 31-Dec-12
Bd. Res. No. 55 dtd.
2357 BELINDA B. DE LA CRUZ Sept. 8, 2006 31-Dec-08

6176 BELINDA BALLERA QUINTOS Br. Res. No. 128 dtd. June 6, 2016 6-Jun-16 31-Dec-18

Bd. Res. No. 33 dtd.


0500 BELINDA CHIONG LEE March 28, 2011 31-Dec-13 Bd. Res. No. 201 dtd. Oct. 29, 2013 1-Jan-14 31-Dec-16

Bd. Res. No. 109 dtd.


3984 BELINDA DIZON DE LEON June 4, 2013 31-Dec-16 Bd. Res. No. 97 dtd. Apr. 12, 2016 1-Jan-17 31-Dec-19
Bd Res. No. 159 dtd.
3444 BELINDA GO SY Oct. 8, 2007 31-Dec-09 Bd. Res. No. 105 dtd. Oct. 26, 2009 1-Jan-10 31-Dec-12
Bd. Res. No. 95 dtd.
3749 BELINDA P. MACARAEG Oct. 19, 2011 31-Dec-13 Bd. Res. No. 344 dtd. Dec. 27, 2013 1-Jan-14 31-Dec-16

Bd Res. No. 73 dtd. Mar.


3426 BELINDA P. TORRES 26, 2010 31-Dec-12 Bd Res. No. 204 dtd. Oct. 29, 2013 29-Oct-13 31-Dec-15
Bd Res. No. 214 dtd. Bd Res. No. 200 dtd. November 2,
2934 BELLA D. DE BORJA November 21, 2012 31-Dec-15 2015 1-Jan-16 31-Dec-18

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Bd. Res. No. 214 dtd.
0884 BELLA E. MORALES Oct. 29, 2013 31-Dec-15 Bd. Res. No. 106 dtd. July 14, 2015 01-Jan-16 31-Dec-18
Bd. Res. No. 84 dtd.
1415 BELLA FLOR CABRAS PASTORIZA Oct. 11, 2011 31-Dec-13 Bd. Res. No. 151 dtd. Sept. 9, 2013 1-Jan-14 31-Dec-16

5520 BEMALYN DE CASTRO CATUBURAN Bd. Res. No. 03 dtd. August 13, 2014 13-Aug-14 31-Dec-16

Bd. Res. No. 96 dtd.


5103 BENEDICT BUENAVISTA BOMBAES August 13, 2012 31-Dec-14 Bd. Res. No. 62 dtd. July 8, 2015 8-Jul-15 31-Dec-17
Bd. Res. No. 101 dtd.
5118 BENEDICT DE LEON SANTOS August 13, 2012 31-Dec-14 Bd. Res. No. 120 dtd. July 24, 2015 24-Jul-15 31-Dec-17

Bd. Res. No. 128 dtd.


0998 BENEDICTA F. BARRIENTOS Sept. 20, 2007 31-Dec-09 Bd. Res. No. 92 dtd. Aug. 11, 2009 1-Jan-10 31-Dec-12

5204 BENEDICTO S. LUIS Bd. Res. No. 01 dtd. January 8, 2013 8-Jan-13 31-Dec-15

Bd. Res. No. 94 dtd. Bd. Res. No. 39(A) dtd. March 4,
2487 BENIGNO DE LEON GALANG Oct. 19, 2011 31-Dec-14 2015 4-Mar-15 31-Dec-17
Bd. Res. No. 36 dtd. Bd. Res. No. 62 dtd. February 19,
5250 BENIGNO EMIL YAMBAO NALUS February 11, 2013 31-Dec-15 2016 19-Feb-16 31-Dec-18

Bd Res. No. 173 dtd.


2967 BENIGNO LENDIO SORIMA, JR. Oct. 22, 2012 31-Dec-15 Bd Res. No. 62 dtd. Feb. 19, 2016 19-Feb-16 31-Dec-18

Bd. Res. No. 222 dtd.


4726 BENIGNO MALANA CUBACUB, JR. December 28, 2012 31-Dec-15 Bd. Res. No. 47 dtd. Feb. 17, 2016 17-Feb-16 31-Dec-18

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NO. PARTNERSHIPS DATE DATE (BR NO. / DATE) From To

Bd. Res. No. 114 dtd.


0812 BENIGNO N. DELA CRUZ Oct. 25, 2004 31-Dec-06

2979 BENIGNO S. NADRES Bd Res. No. 79 dtd. Sept. 11, 2007 11-Sep-07 31-Dec-09

Bd. Res. No. 02 dtd.


1503 BENILDA S. BIJIS-ACORDA Feb. 8, 2011 31-Dec-13 Bd. Res. No. 155 dtd. Sept. 27, 2013 1-Jan-14 31-Dec-16
Bd. Res. No. 19 dtd. January 28,
4673 BENILDA ZARAGOSA REYES 2010 28-Jan-10 31-Dec-12

Bd. Res. No. 62 dtd.


1396 BENITA A. FERRERAS - ARAÑA May 27, 2005 31-Dec-07
Bd. Res. No. 116 dtd.
2437 BENITEZ AND ASSOCIATES Dec. 22, 2011 31-Dec-14 Bd. Res. No. 44 dtd. Dec. 29, 2014 1-Jan-15 31-Dec-17

3668 BENITO B. EVANGELISTA Bd Res. No. 12 dtd. Jan. 14, 2008 14-Jan-08 31-Dec-10

3267 BENITO C. FERNANDEZ Bd Res. No. 127 dtd. Sept. 20, 2007 20-Sep-07 31-Dec-09
Bd. Res. No. 41 dtd.
2240 BENITO D. RINGOR May 30, 2006 31-Dec-08
Bd. Res. No. 51 dtd.
1024 BENITO R. PAGASPAS Jan. 28, 2008 31-Dec-10 Bd. Res. No. 113 dtd. Nov 16, 2011 16-Nov-11 31-Dec-13

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Bd. Res. No. 48 dtd.


1218 BENITO S. TAN Apr. 12, 2005 31-Dec-07
Bd. Res. No. 140 dtd.
3795 BENJAMIN ABION VEGA, JR. Dec. 2, 2010 31-Dec-13 Bd. Res. No. 167 dtd. Sept. 27, 2013 1-Jan-14 31-Dec-16
Bd Res. No. 77 dtd.
2840 BENJAMIN ALABAT ABARQUEZ, JR. April 16, 2013 31-Dec-15 Bd Res. No. 51 dtd. Feb. 18, 2016 18-Feb-16 31-Dec-18

3806 BENJAMIN B. BELEN Bd. Res. No. 40 dtd. Jan. 28, 2008 28-Jan-08 31-Dec-10

Bd. Res. No. 59 dtd.


2734 BENJAMIN DE LA CRUZ ARCIAGA March 6, 2013 31-Dec-15 Bd. Res. No. 222 dtd. Dec. 1, 2015 1-Jan-16 31-Dec-18
Bd. Res. No. 18 dtd.
0018 BENJAMIN H. TAN June 15, 2001 31-Dec-03

2779 BENJAMIN I. ESPIRITU Bd Res. No. 48 dtd. Sept. 06, 2007 6-Sep-07 31-Dec-09

3886 BENJAMIN L. HERRADURA Bd. Res. No. 63 dtd. April 2, 2008 2-Apr-08 31-Dec-10

Bd. Res. No. 18 dtd.


0019 BENJAMIN O. MORENTE June 15, 2001 31-Dec-03

Bd Res. No. 134 dtd.


3062 BENJAMIN QUIÑONES MOJAR Sept. 25, 2012 31-Dec-14 Bd Res. No. 189 dtd. Oct. 14, 2015 14-Oct-15 31-Dec-17
Bd. Res. NO. 58 dtd.
1525 BENJAMIN S. GARRIEL April 17, 2009 31-Dec-11 Bd. Res. NO. 79 dtd. Oct. 7, 2011 1-Jan-12 31-Dec-14

Page 64
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
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Bd. Res. No. 12 dtd.


4996 BENJAMIN VILLEGAS GANAPIN, JR. Feb. 8, 2012 31-Dec-14 Bd. Res. No. 62 dtd. July 8, 2015 8-Jul-15 31-Dec-17

Bd. Res. No. 129 dtd.


5146 BENJIE PALACIOS VELORIA Sept. 25, 2012 31-Dec-14 Bd. Res. No. 62 dtd. Dec. 29, 2014 1-Jan-15 31-Dec-17

4277 BENJILYN ARAULA JOANINO Bd. Res. No. 173 dtd. Oct. 30, 2008 30-Oct-08 31-Dec-10

Bd. Res. No. 28 dtd.


2109 BENMAR BAYONETA PANAGUITON April 20, 2006 31-Dec-08 Bd. Res. No. 82 dtd. July 15, 2009 15-Jul-09 31-Dec-11

Br. Res. No. 149 dtd. August 17,


5930 BENNY BERNADETTE PATULOT GARDOCE 2015 17-Aug-15 31-Dec-17

4741 BENNY D. DE LA PUERTA Bd. Res. No.72 dtd. Mar. 26, 2010 26-Mar-10 31-Dec-12

Bd. Res. No. 148 dtd.


4189 BERNABE CRUZ CALEON Sept. 5, 2008 31-Dec-10 Bd. Res. No. 79 dtd. June 21, 2012 21-Jun-12 31-Dec-14
Bd. Res. No. 66 dtd.
0138 BERNABE LAURON VELORIA April 2, 2008 31-Dec-10 Bd. Res. No. 134 dtd. Dec. 2, 2010 1-Jan-11 31-Dec-13
Br. Res. No. 140 dtd. August 14,
5915 BERNADETTE C. RAMOS 2015 14-Aug-15 31-Dec-17
Bd. Res. No. 62 dtd.
4922 BERNADETTE CHIONG-FUENTES April 26, 2011 31-Dec-13 Bd. Res. No. 07 dtd. August 13, 2014 13-Aug-14 31-Dec-16
Bd. Res. No. 38 dtd.
1073 BERNADETTE D. PALMOS Mar. 18, 2005 31-Dec-07

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Bd. Res. No. 56 dtd.
1092 BERNADETTE D. TOLENTINO April 17, 2009 31-Dec-11 Bd. Res. No. 24 dtd. Feb. 20, 2012 20-Feb-12 31-Dec-12

Bd. Res. No. 105 dtd.


4041 BERNADETTE GOMEZ FRANCISCO May 12, 2008 31-Dec-10 Bd. Res. No. 61 dtd. April 26, 2011 26-Apr-11 31-Dec-13

Bd Res. No. 08 dtd. Jan. Bd Res. No. 207 dtd. November 2,


3261 BERNADETTE KHO DIMZON 8, 2013 31-Dec-15 2015 1-Jan-16 31-Dec-18
Bd. Res. No. 24 dtd.
4892 BERNADETTE L. BANIQUED February 25, 2011 31-Dec-13 Bd. Res. No. 260 dtd. Dec. 9, 2013 1-Jan-14 31-Dec-16

2727 BERNADETTE M. DIONELA Bd. Res. No. 40 dtd. Mar. 2, 2007 2-Mar-07 31-Dec-09
Br. Res. No. 283 dtd. September 28,
6327 BERNADETTE MARILOU DE DIOS PILARES 2016 28-Sep-16 31-Dec-18

4240 BERNADETTE O. TOLEDO Bd. Res. No. 162 dtd. Oct. 28, 2008 28-Oct-08 31-Dec-10
Bd. Res. No. 257 dtd.
0459 BERNADETTE RULE ORDOÑEZ Dec. 9, 2013 31-Dec-15 Bd. Res. No. 107 dtd. April 12, 2016 12-Apr-16 31-Dec-18
Br. Res. No. 14 dtd. February 2,
5618 BERNADETTE SABALBORO LOPEZ 2015 2-Feb-15 31-Dec-17

Bd. Res. No. 23 dtd.


4500 BERNADETTE TERNURA TERNURA Feb. 20, 2012 31-Dec-14 Bd. Res. No. 70 dtd. July 8, 2015 8-Jul-15 31-Dec-17

6089 BERNARD ABCEDE TRIOL Br. Res. No. 67 dtd. Feb. 26, 2016 26-Feb-16 31-Dec-18

6164 BERNARD BERNARDO GOROSPE Br. Res. No. 127 dtd. June 6, 2016 6-Jun-16 31-Dec-18

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Bd. Res. No. 03 dtd.
2562 BERNARD JOHN YULO MANALILI Jan. 29, 2007 31-Dec-09 Bd. Res. No. 84 dtd. April 14, 2010 14-Apr-10 31-Dec-12
Br. Res. No. 18 dtd. February 2,
5636 BERNARD LAYGO MEDRANO 2015 2-Feb-15 31-Dec-17
Cancelled effective
March 12, 2007. New
Bd. Res. No. 65 dtd. Partner of De Belen,
1449 BERNARDINO C. DIZON May 27, 2005 31-Dec-07 Dizon & Associates BOA
Bd. Res. No. 61 dtd.
3964 BERNARDITA G. ORBE April 26, 2011 31-Dec-13 Bd. Res. No. 61 dtd. April 26, 2011 26-Apr-11 31-Dec-13

3095 BERNARDITA C. BAGUIOSO Bd Res. No. 94 dtd. Sept. 11, 2007 11-Sep-07 31-Dec-09
Bd. Res. No. 05 dtd.
1871 BERNARDITA CAPARAS-GUTIERREZ Jan. 24, 2006 31-Dec-08 Bd. Res. No. 07 dtd. Jan. 26, 2009 26-Jan-09 31-Dec-11
Bd. Res. No. 56 dtd.
1431 BERNARDITA E. TABUZO March 28, 2011 31-Dec-13 Bd. Res. No. 09 dtd. Feb. 2, 2015 2-Feb-15 31-Dec-17

Bd. Res. No. 22 dtd. Dec


2479 BERNARDITA MANGLAPUS LOZADA 26, 2011 31-Dec-14 Bd. Res. No. 37 dtd. Dec 19, 2014 1-Jan-15 31-Dec-17
Bd. Res. No. 112 dtd.
1741 BERNARDITA S. MILITAR Nov. 3, 2005 31-Dec-07

Bd Res. No. 139 dtd. Bd Res. No. 122 dtd. August 28,
3329 BERNARDO B. RUALLO Sept. 27, 2007 31-Dec-09 2013 28-Aug-13 31-Dec-15

Bd. Res. No. 235 dtd.


3224 BERNARDO HADUCA ANTOLIN December 28, 2012 31-Dec-15 Bd. Res. No. 96 dtd. Apr. 12, 2016 12-Apr-16 31-Dec-18
Bd. Res. No. 40 dtd.
2221 BERNARDO MALASIQUE SABINO May 30, 2006 31-Dec-08 Bd. Res. No. 114 dtd. Oct. 26, 2009 26-Oct-09 31-Dec-11

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Br. Res. No. 170 dtd. September 21,
5951 BERNARDO NICOLAS CENTENO 2015 21-Sep-15 31-Dec-17

Bd. Res. No. 152 dtd.


1691 BERNARDO PARDILLO SOLON Dec. 21, 2010 31-Dec-13 Bd. Res. No. 282 dtd. Dec. 23, 2013 1-Jan-14 31-Dec-16

Bd. Res. No. 13 dtd.


1935 BERNIE R. DICHOSO Mar. 2, 2006 31-Dec-08

4128 BERTIN C. TOCONG Bd. Res. No. 134 dtd. July 18, 2008 18-Jul-08 31-Dec-10

5562 BESS MARIA DOROMAL RELOJO Bd. Res. No. 25 dtd. Dec. 19, 2014 19-Dec-14 31-Dec-16

Bd Res. No.148 dtd.


2926 BETHILDA VALDEZ CLUTARIO Sept. 09, 2013 31-Dec-15 Bd Res. No.24 dtd. Feb. 9, 2016 9-Feb-16 31-Dec-18

6216 BETSY SORIA JIMENEZ Br. Res. No. 154 dtd. July 4, 2016 4-Jul-16 31-Dec-18

Bd. Res. No. 91 dtd.


1623 BETTY G. DOMANICO - OLIVO Sept 21, 2005 31-Dec-07 Bd. Res. No. 58 dtd. Mar. 18, 2008 18-Mar-08 31-Dec-10

Bd Res. No. 138 dtd.


3318 BETTY JANE Y. MARTINEZ Sept. 27, 2007 31-Dec-09 Bd. Res. No. 105 dtd. Oct. 26, 2009 1-Jan-10 31-Dec-12
Bd. Res. No. 43 dtd.
1137 BETTY SAN BUENAVENTURA - DACANAY Apr. 12, 2005 31-Dec-07 Bd. Res. No. 136 dtd. July 18, 2008 18-Jul-08 31-Dec-10

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6107 BEVERLY EVANGELISTA ECHON Br. Res. No. 73 dtd. Mar. 28, 2016 28-Mar-16 31-Dec-18

Br. Res. No. 169 dtd. September 21,


5944 BEVERLY JOYCE ILAGAN MARUNDAN 2015 21-Sep-15 31-Dec-17
Bd. Res. No. 41 dtd.
5274 BHEN CARLO ESPIRITU ANDAL February 11, 2013 31-Dec-15 Bd. Res. No. 220 dtd. Dec. 1, 2015 1-Jan-16 31-Dec-18
Bd. Res. No. 76 dtd.
0550 BIENVENIDA F. LABADO Oct. 7, 2011 31-Dec-13 Bd. Res. No. 229 dtd. Oct. 29, 2013 1-Jan-14 31-Dec-16
Bd. Res. No. 115 dtd.
0824 BIENVENIDA R. FLORENDO Oct. 25, 2004 31-Dec-06

3848 BIENVENIDO A. SARMIENTO Bd. Res. No. 52 dtd.Feb. 01, 2008 1-Feb-08 31-Dec-10

Bd Res. No. 17 dtd. Feb.


3204 BIENVENIDO ALEGADO GASMENA 25, 2011 31-Dec-13 Bd Res. No. 09 dtd. Feb. 2, 2015 2-Feb-15 31-Dec-17

3466 BIENVENIDO S. D. GARCIA Bd Res. No. 165 dtd. Oct. 17, 2007 17-Oct-07 31-Dec-09

4951 BILL L. QUIÑONES Bd. Res. No. 80 dtd. Oct. 7, 2011 7-Oct-11 31-Dec-13

4954 BILLY BENSON L. SORIANO Bd. Res. No. 83 dtd. Oct. 11, 2011 11-Oct-11 31-Dec-13

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Bd. Res. No. 144 dtd.


0006 BIN GUI ALEJANDRO UY Sept. 25, 2012 31-Dec-15 Bd. Res. No. 189 dtd. Oct. 14, 2015 1-Jan-16 31-Dec-18

Bd. Res. No. 15 dtd.


1955 BITONG & CO. Feb. 20, 2012 31-Dec-14 Bd. Res. No. 10 dtd. Feb. 2, 2015 2-Feb-15 31-Dec-17

5752 BLANCA F. CALVEZ Br. Res. No. 86 dtd. July 8, 2015 8-Jul-15 31-Dec-17
Bd. Res. No. 83 dtd.
1673 BLANDINA P. PARADA April 16, 2013 31-Dec-15 Bd. Res. No. 110 dtd. Apr. 15, 2016 15-Apr-16 31-Dec-18
Bd. Res. No. 29 dtd. Bd. Res. No. 39(A) dtd. March 4,
3738 BLESILDA AZOQUE PABLO Jan. 28, 2008 31-Dec-10 2015 4-Mar-15 31-Dec-17
Bd. Res. No. 51 dtd.
2312 BLESILDA MISTICA DIANO Sept. 5, 2006 31-Dec-08
Bd. Res. No. 214 dtd.
5173 BLEZILDA V. TUPAZ November 21, 2012 31-Dec-14 Bd. Res. No. 53 dtd. Dec. 29, 2014 1-Jan-15 31-Dec-17
Bd. Res. No. 13 dtd. Bd. Res. No. 233 dtd. December 28,
2640 BLOSSOM FAITH SERRANO BOTE Jan. 27, 2010 31-Dec-12 2012 1-Jan-13 31-Dec-15

Bd. Res. No. 37 dtd.


2198 BOB F. DE LA CHICA May 29, 2006 31-Dec-08
Bd. Res. No. 09 dtd.
2594 BOBBY SALIZON AGBONES Jan. 29, 2007 31-Dec-09 Bd. Res. No. 147 dtd. Dec. 14, 2010 14-Dec-10 31-Dec-12
Bd. Res. No. 231 dtd. Bd. Res. No. 142 dtd. August 14,
0794 BONDOC, WONG & CO. December 28, 2012 31-Dec-15 2015 1-Jan-16 31-Dec-18

Bd Res. No. 33 dtd. Mar


2746 BONIER VERANO ROCAFOR 2, 2007 31-Dec-09 Bd Res. No. 123 dtd. May 23, 2016 23-May-16 31-Dec-18

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Bd. Res. No. 18 dtd.
0041 BONIFACIO P. MOLINA June 15, 2001 31-Dec-03

5534 BONIFACIO PAGADUAN MANUEL Bd. Res. No. 07 dtd. August 13, 2014 13-Aug-14 31-Dec-16

Bd. Res. No. 81 dtd. Bd. Res. No. 30 dtd. December 19,
0084 BONIFACIO PINEDA SANTIAGO April 14, 2010 31-Dec-12 2014 19-Dec-14 31-Dec-16
Br. Res. No. 242 dtd. August 25,
6284 BONNA S. DIZON-BAGULBAGOL 2016 25-Aug-16 31-Dec-18

5563 BONNIE VEE SALIBIO DE LA TORRE Bd. Res. No. 25 dtd. Dec. 19, 2014 19-Dec-14 31-Dec-16
Bd. Res. No. 07 dtd.
3776 BRENDA ALBA SABENIT Feb. 8, 2011 31-Dec-13 Bd. Res. No. 322 dtd. Dec. 27, 2013 1-Jan-14 31-Dec-16

Bd. Res. No. 165 dtd.


4088 BRENDA SUMAPIG LABRA Sept. 27, 2013 31-Dec-15 Bd. Res. No. 219 dtd. Dec. 1, 2015 1-Jan-16 31-Dec-18

3932 BRENDAN L. JACINTOS Bd. Res. No. 74 dtd. April 10, 2008 10-Apr-08 31-Dec-10
Bd. Res. No.199 dtd. Bd. Res. No.197 dtd. November 2,
4731 BRIAN LO BALUYA Oct. 24, 2012 31-Dec-15 2015 1-Jan-16 31-Dec-18
Bd. Res. No. 42 dtd.
2260 BRIAN N. EDANG May 30, 2006 31-Dec-08

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Bd Res. No. 98 dtd.
3125 BRIAN REGINO BEJOSANO Sept. 11, 2007 31-Dec-09 Bd Res. No. 65 dtd. Mar. 26, 2010 26-Mar-10 31-Dec-12
Bd. Res. No. 101 dtd.
1872 BRIGIDA H. BORLEO Oct. 21, 2011 31-Dec-14 Bd. Res. No. 52 dtd. Dec. 29, 2014 1-Jan-15 31-Dec-17

Bd. Res. No. 61 dtd.


4042 BRIGIDA R. PRADO April 26, 2011 31-Dec-13 Bd. Res. No. 314 dtd. Dec. 27, 2013 1-Jan-14 31-Dec-16

Bd. Res. No. 35 dtd. Br. Res. No. 35 (C) dtd. March 4,
4445 BRILLA S. RACAL - ZULUETA Mar. 6, 2009 31-Dec-11 2015 4-Mar-15 31-Dec-17

Bd. Res. No. 19 dtd.


5019 BRUNIO & DARUM Feb. 20, 2012 31-Dec-14 Bd. Res. No. 61 dtd. Dec. 29, 2014 1-Jan-15 31-Dec-17

5870 BRYAN E. NAVARRO Br. Res. No. 123 dtd. July 31, 2015 24-Jul-15 31-Dec-17

5217 BRYAN MARK BARICAR CAMPION Bd. Res. No. 04 dtd. January 8, 2013 8-Jan-13 31-Dec-15
Bd. Res. No. 99 dtd.
5309 BRYAN VENTURA REALIGUE April 17, 2013 31-Dec-15 Bd. Res. No. 63 dtd. Feb. 19, 2016 19-Feb-16 31-Dec-18

4686 BUENAVENTURA M. PELAYO Bd. Res. No. 31 dtd. Feb. 12, 2010 12-Feb-10 31-Dec-12

3807 BUENAVENTURA S. CASALLOS Bd. Res. No. 40 dtd. Jan. 28, 2008 28-Jan-08 31-Dec-10

3794 BURNOT, TIMBOL AND COMPANY Bd. Res. No. 38 dtd. Jan. 28, 2008 28-Jan-08 31-Dec-10

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4823 BUTAY-LAPAT & ANDRADA CO. Bd. Res. No. 131 dtd. Nov. 12, 2010 12-Nov-10 31-Dec-12
C. B. BALMES AND ASSOCIATES (Formerly: A. Q. Bd. Res. No. 22 dtd.
0191 SEVILLA AND COMPANY) Feb. 25, 2011 31-Dec-13 Bd. Res. No. 258 dtd. Dec. 9, 2013 1-Jan-14 31-Dec-16

Bd. Res. No. 22 dtd.


0139 C. M. ILAGAN & ASSOCIATES Feb. 25, 2011 31-Dec-13 Bd. Res. No. 296 dtd. Dec. 27, 2013 1-Jan-14 31-Dec-16
Bd. Res. No. 31 dtd.
4431 C. S. CUNANAN & CO., CPA's Mar. 6, 2009 31-Dec-11 Bd. Res. No. 116 dtd. Dec. 22, 2011 1-Jan-12 31-Dec-14
Bd. Res. No. 30 dated
0177 C.D. CHUEGAN & CO. May 24, 2002 31-Dec-04 Bd. Res. No. 18 dtd. April 18, 2006 18-Apr-06 31-Dec-08 As per Board Res. 81
Bd. Res. No. 131 dtd. Additional Partner: Juvy
0831 CABALLERO-LACSA & CO. Nov. 12, 2010 31-Dec-13 Bd. Res. No. 161 dtd. Sept. 27, 2013 1-Jan-14 31-Dec-16 Alabastro Takagaki
Bd. Res. No. 47 dtd.
0036 CABAÑERO, KATIGBAK, CLEMENTE & CO. Feb. 11, 2013 31-Dec-15 Bd. Res. No. 49 dtd. Feb. 17, 2016 17-Feb-16 31-Dec-18

2856 CABANTOG & LIWANAG Bd Res. No. 56 dtd. Sept. 06, 2007 6-Sep-07 31-Dec-09

Bd. Res. No. 77 dtd.


0747 CABARRUS PUNZALAN & ASSOCIATES Sept 15, 2004 31-Dec-06

Bd. Res. No. 133 dtd. Bd. Res. No. 124 dtd. August 11,
3354 CABAUATAN, LEE-ROSALES & CO. Sept. 25, 2012 31-Dec-15 2015 1-Jan-16 31-Dec-18

CABRILLA PARDUCHO FERNANDEZ NANAS & Bd. Res. No. 129 dtd.
1849 ASSOCIATES Dec. 28, 2005 31-Dec-07
Bd. Res. No. 112 dtd.
1749 CACHO, GULANE, ALBANO & CO. Nov. 3, 2005 31-Dec-07

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Bd. Res. No. 179 dtd.
0364 CALIXTO CUMLAT CAMIT Oct. 22, 2012 31-Dec-15 Bd. Res. No. 163 dtd. Sept. 17, 2015 1-Jan-16 31-Dec-18
Bd. Res. No. 11 dtd.
2595 CAMILO A. BUTANAS Jan. 29, 2007 31-Dec-09 Bd. Res. No. 13 dtd. Feb. 8, 2012 8-Feb-12 31-Dec-14
Bd. Res. No. 38 dtd.
0085 CAMILO A. CASTAÑEDA April 14, 2004 31-Dec-06
Bd. Res. No. 79 dtd.
4947 CAMILO GUJILDE GARAY Oct. 7, 2011 31-Dec-13 Bd. Res. No. 07 dtd. August 13, 2014 13-Aug-14 31-Dec-16
Bd Res. No. 106 dtd.
3268 CAMILO MALANA SADORNAS June 4, 2013 31-Dec-15 Bd Res. No. 190 dtd. Oct. 14, 2015 1-Jan-16 31-Dec-18

Bd. Res. No. 34 dtd.


0212 CAMPOS, CAMPOS & CO. Feb. 29, 2012 31-Dec-14 Bd. Res. No. 20 dtd. Feb. 2, 2015 2-Feb-15 31-Dec-17
Bd. Res. No. 32 dtd.
2166 CANDELARIA GOMANA LAMILA April 20, 2006 31-Dec-08 Bd. Res. No. 56 dtd. April 17, 2009 17-Apr-09 31-Dec-11

5780 CANDICE SILVA DAGUMAN Br. Res. No. 90 dtd. July 8, 2015 8-Jul-15 31-Dec-17

6127 CANDIDA S. TAGHAP Br. Res. No. 83 dtd. Mar. 31, 2016 31-Mar-16 31-Dec-18
Bd. Res. No.79 dtd.
4745 CANDIDA TARUC BACALLO April 16, 2013 31-Dec-15 Bd. Res. No. 133 dtd. June 7, 2016 7-Jun-16 31-Dec-18
Bd. Res. No. 48 dtd.
0501 CANDIDO T. VICTA May 31, 2004 31-Dec-06

4969 CAREN KAY DATUR BONGALOS Bd. Res. No. 96 dtd. Oct. 19, 2011 19-Oct-11 31-Dec-13

Bd. Res. No. 151 dtd.


0804 CARIDAD SONGCUAN ESPINA Dec. 21, 2010 31-Dec-13 Bd. Res. No. 212 dtd. Oct. 29, 2013 1-Jan-14 31-Dec-16

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2998 CARIN C. ARAMBULO Bd Res. No. 82 dtd. Sept. 11, 2007 11-Sep-07 31-Dec-09

Bd. Res. No. 140 dtd


0365 CARINA BIÑAN ENTIA Sept. 25, 2012 31-Dec-15 Bd. Res. No. 247 dtd Dec. 14, 2015 1-Jan-16 31-Dec-18
Br. Res. No. 18 dtd. February 2,
5637 CARL ANGELO T. SUN 2015 2-Feb-15 31-Dec-17
Bd. Res. No. 179 dtd.
2211 CARLA ADELAINE S. DELMO Oct. 30, 2008 31-Dec-11 Bd. Res. No. 60 dtd. April 26, 2012 26-Apr-12 31-Dec-14

3491 CARLA B. JOVELLANOS Bd Res. No. 174 dtd. Nov. 6, 2007 6-Nov-07 31-Dec-09

Bd. Res. No. 43 dtd. Bd. Res. No. 127 dtd. August 28,
2222 CARLENE C. COLLADO Mar. 23, 2010 31-Dec-12 2013 28-Aug-13 31-Dec-15

5481 CARLITA ALFORO LAGAÑOSA Bd. Res. No. 353 dtd. Dec. 27, 2013 27-Dec-13 31-Dec-15

3205 CARLITO A. MAMIIT Bd Res. No. 117 dtd. Sept. 14, 2007 14-Sep-07 31-Dec-09
Bd Res. No. 153 dtd.
3683 CARLITO B. DIMAR Sept. 9, 2013 31-Dec-15 Bd. Res. No. 109 dtd. Apr. 15, 2016 15-Apr-16 31-Dec-18

Bd. Res. No. 23 dtd. Bd. Res. No. 08 dtd. February 2,


4888 CARLITO LAXA CULALA February 25, 2011 31-Dec-13 2015 2-Feb-15 31-Dec-17

5491 CARLITO LLAVAN BAAC Bd. Res. No. 355 dtd. Dec. 27, 2013 27-Dec-13 31-Dec-15

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3520 CARLITO M. MEJICO Bd Res. No. 178 dtd. Nov. 6, 2007 6-Nov-07 31-Dec-09
Bd. Res. No. 121 dtd.
0433 CARLITO MAAN ZARSUELO Sept. 6, 2010 31-Dec-13 Bd. Res. No. 216 dtd. Oct. 29, 2013 1-Jan-14 31-Dec-16

Bd. Res. No. 27 dtd.


0434 CARLITO P. LAMANERO Feb. 24, 2004 31-Dec-06

Br. Res. No. 129 dtd. August 11,


5891 CARLITO RICAFORT JUAREZ 2015 11-Aug-15 31-Dec-17

6190 CARLITO WAYET MACUSI Br. Res. No. 130 dtd. June 7, 2016 7-Jun-16 31-Dec-18

Bd. Res. No. 115 dtd.


0675 CARLO DE BELEN SABADO Sept. 19, 2012 31-Dec-15 Bd. Res. No. 171 dtd. Sept. 21, 2015 1-Jan-16 31-Dec-18

5318 CARLO LEUTERIO PINTO Bd. Res. No. 114 dtd. June 4, 2013 4-Jun-13 31-Dec-15

5357 CARLO PORQUEZ DIVEDOR Bd. Res. No. 142 dtd. Sept. 9, 2013 9-Sep-13 31-Dec-15
Bd. Res. No. 94 dtd.
0749 CARLOMAGNO BUADO DELA CRUZ Aug. 11, 2009 12/31/2011 Bd. Res. No. 09 dtd. Feb. 2, 2015 2-Feb-15 31-Dec-17

3956 CARLOS C. MAGAT Bd. Res. No. 81 dtd. April 10, 2008 10-Apr-08 31-Dec-10

Bd Res. No. 135 dtd.


3308 CARLOS CAPALAD SAMSON Sept. 26, 2007 31-Dec-09 Bd Res. No. 251 dtd. Nov. 11, 2013 11-Nov-13 31-Dec-15

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LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
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Br. Res. No. 126 dtd. August 11,


5875 CARLOS CARIÑO ARANDIA, JR. 2015 11-Aug-15 31-Dec-17
Bd. Res. No. 57 dtd.
1336 CARLOS J. REYES May 25, 2005 31-Dec-07 Bd. Res. No. 17 dtd. Mar 4, 2009 4-Mar-09 31-Dec-11
Bd. Res. No. 44 dtd.
1159 CARLOS LANIOG Apr. 12, 2005 31-Dec-07 Bd. Res. No. 151 dtd. July 4, 2016 04-Jul-16 31-Dec-18

Bd. Res. No. 19 dtd.


0180 CARLOS LINGAD MAMALATEO Feb. 25, 2011 31-Dec-13 Bd. Res. No. 286 dtd. Dec. 23, 2013 1-Jan-14 31-Dec-16
Bd. Res. No. 114 dtd.
0813 CARLOS M. MASA Oct. 25, 2004 31-Dec-06

3252 CARLOS R. CONTRERAS Bd Res. No. 125 dtd. Sept. 17, 2007 17-Sep-07 31-Dec-09

Bd Res. No. 10 dtd. Jan.


3153 CARLOS REYES NEMENZO, JR. 27, 2010 31-Dec-12 Bd Res. No. 76 dtd. July 8, 2015 8-Jul-15 31-Dec-17

4829 CARLOS RUSTIA DANSECO Bd. Res. No. 138 dtd. Dec. 2, 2010 2-Dec-10 31-Dec-12
Bd. Res. No. 104 dtd.
4303 CARLOS VILLAFLOR SABOCIDO Oct. 21, 2011 31-Dec-14 Bd. Res. No. 22 dtd. Feb. 2, 2015 2-Feb-15 31-Dec-17
Bd Res. No. 08 dtd.
3549 CARMELA ARLENE C. QUINDOZA Jan. 8, 2013 31-Dec-15 Bd Res. No. 112 dtd. April 19, 2016 19-Apr-16 31-Dec-18

Bd. Res. No. 191 dtd.


0825 CARMELINA KINONTAO VOSOTROS Oct. 24, 2012 31-Dec-15 Bd. Res. No. 96 dtd. Apr. 12, 2016 12-Apr-16 31-Dec-18

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Bd. Res. No. 96 dtd.
1674 CARMELINO F. PANSACOLA Sept 21, 2005 31-Dec-07

Bd. Res. No. 18 dtd.


4355 CARMELITA CALIUAG CLERIGO Mar. 4, 2009 31-Dec-11 Bd. Res. No. 44 dtd. Mar. 28, 2012 28-Mar-12 31-Dec-14

Bd Res. No. 62 dtd.


3198 CARMELITA DIONESIO JUNGCO March 6, 2013 31-Dec-15 Bd Res. No. 76 dtd. March 28, 2016 28-Mar-16 31-Dec-18

Bd Res. No. 106 dtd.


3173 CARMELITA OSDON TAN Sept. 14, 2007 31-Dec-09 Bd Res. No. 80 dtd. April 14, 2010 14-Apr-10 31-Dec-12
Bd. Res. No. 112 dtd.
4554 CARMELITA SAGANA LOZADA Nov 16, 2011 31-Dec-14 Bd. Res. No. 59 dtd. Dec. 29, 2014 1-Jan-15 31-Dec-17

4772 CARMELITA UY-DE GUZMAN Bd. Res. No. 93 dtd. June 8, 2010 8-Jun-10 31-Dec-12
Bd. Res. No. 97 dtd.
1074 CARMELO DOMALAON FAZON Oct. 19, 2011 31-Dec-13 Bd. Res. No. 259 dtd. Dec. 9, 2013 1-Jan-14 31-Dec-16

Bd. Res. No. 89 dtd. Oct


1291 CARMEN A. DEL ROSARIO - ANDRADE 11, 2011 31-Dec-14 Bd. Res. No. 24 dtd. Feb. 4, 2015 4-Feb-15 31-Dec-17

Bd. Res. No. 84 dtd.


1472 CARMEN BACLEON - CAAS Oct. 11, 2011 31-Dec-13 Bd. Res. No. 334 dtd. Dec. 27, 2013 1-Jan-14 31-Dec-16
Bd. Res. No. 14 dtd.
0411 CARMEN DELOS REYES LORENZO Feb. 25, 2011 31-Dec-13 Bd. Res. No. 271 dtd. Dec. 18, 2013 1-Jan-14 31-Dec-16

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LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
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Bd. Res. No. 271 dtd.
0618 CARMEN L. KU Dec. 18, 2013 31-Dec-16 Bd. Res. No. 274 dtd. Sept. 23, 2016 1-Jan-17 31-Dec-19

Bd. Res. No. 107 dtd.


1692 CARMEN L. PAMMIT Oct. 26, 2005 31-Dec-07

Bd. Res. No. 80 dtd.


0398 CARMEN S. FUDALAN April 14, 2010 31-Dec-12 Bd. Res. No. 184 dtd. Oct. 22, 2012 1-Jan-13 31-Dec-15

5767 CARMEN SUMALDE TANG Br. Res. No. 88 dtd. July 8, 2015 8-Jul-15 31-Dec-17

Bd. Res. No. 149 dtd.


1255 CARMENCITA L. CHUA Dec. 21, 2010 31-Dec-13 Bd. Res. No. 259 dtd. Dec. 9, 2013 1-Jan-14 31-Dec-16
Bd. Res. No. 95 dtd.
1701 CARMENCITA LIM CUEVAS June 8, 2010 31-Dec-13 Bd. Res. No. 146 dtd. Sept. 9, 2013 1-Jan-14 31-Dec-16
Bd. Res. No. 93 dtd. Bd. Res. No. 142 dtd. August 14,
0123 CARMENCITA O. GARCIA & PARTNERS August 13, 2012 31-Dec-15 2015 1-Jan-16 31-Dec-18

4156 CARMENCITA SILVERIO DAVID Bd. Res. No. 140 dtd. July 18, 2008 18-Jul-08 31-Dec-10
Bd Res. No. 76 dtd. April Bd Res. No. 197 dtd. November 2,
3366 CARMENCITA SUANSING SOBERANO 16, 2013 31-Dec-15 2015 1-Jan-16 31-Dec-18

3402 CARMENCITA T. SANTOS- CAGOL Bd Res. No. 151 dtd. Oct. 3, 2007 3-Oct-07 31-Dec-09
Bd. Res. No. 04 dtd.
4396 CARMENCITA TIONGSON ISIDRO Feb. 8, 2012 31-Dec-14 Bd. Res. No. 116 dtd. July 24, 2015 24-Jul-15 31-Dec-17

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LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
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Bd. Res. No. 51 dtd.
2313 CAROLINA A. DATILES Sept. 5, 2006 31-Dec-08
Bd. Res. No. 23 dtd.
2040 CAROLINA D. LORENZO April 18, 2006 31-Dec-08

Bd. Res. No. 196 dtd.


1853 CAROLINA I. CAPARROS Oct. 24, 2012 31-Dec-15 Bd. Res. No. 109 dtd. Apr. 15, 2016 15-Apr-16 31-Dec-18

4136 CAROLINA M. FLORES Bd. Res. No. 135 dtd. July 18, 2008 18-Jul-08 31-Dec-10

2867 CAROLINA MANUEL - PRINCIPE Bd Res. No. 58 dtd. Sept. 06, 2007 6-Sep-07 31-Dec-09
Bd. Res. No. 07 dtd. Bd. Res. No. 20 dtd. December 19,
4333 CAROLINA S. MARTINEZ Feb. 8, 2012 31-Dec-14 2014 1-Jan-15 31-Dec-17
Bd. Res. No. 17 dtd.
3957 CAROLINA ZENAIDA ANG MAGAT Feb. 25, 2011 31-Dec-13 Bd. Res. No. 325 dtd. Dec. 27, 2013 1-Jan-14 31-Dec-16

Bd. Res. No. 357 dtd. Bd. Res. No. 04 dtd. January 27,
5501 CAROLINE C. VILLANUEVA Dec. 27, 2013 31-Dec-15 2016 27-Jan-16 31-Dec-18

Bd. Res. No. 96 dtd.


1675 CAROLINE GO TIU Sept 21, 2005 31-Dec-07 Bd. Res. No. 57 dtd. Mar. 23, 2010 3/23/2010 31-Dec-12
Bd. Res. No. 18 dtd.
1222 CAROLINE P. ANDRADA Feb. 20, 2012 31-Dec-14 Bd. Res. No. 110 dtd. July 14, 2015 14-Jul-15 31-Dec-17

4199 CAROLYN B. EDNALAGA Bd. Res. No. 150 dtd. Sept. 5, 2008 5-Sep-08 31-Dec-10
Bd. Res. 22 dtd.
0412 CAROLYN C. MORALES Feb.11, 2004 31-Dec-06 Bd. Res. No. 03 dtd. Jan. 29, 2007 29-Jan-07 31-Dec-09

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Bd. Res. No. 48 dtd.
1219 CAROLYN J. CARREON Apr. 12, 2005 31-Dec-07
Bd. Res. No. 252 dtd. December 28,
5199 CASAN ADIONG PANAWIDAN 2012 28-Dec-12 31-Dec-14

4012 CASELDA T. DELA GUERRA Bd. Res. No. 96 dtd. May 12, 2008 12-May-08 31-Dec-10

Bd. Res. No. 62 dtd.


1473 CASIANO PREGUNTA REBUCAS April 26, 2012 31-Dec-14 Bd. Res. No. 01 dtd. Jan. 26, 2015 26-Jan-15 31-Dec-17
Bd. Res. No. 226 dtd. Bd. Res. No. 235 dtd. December 4,
0492 CASTAÑEDA AND ASSOCIATES Jan. 8, 2013 31-Dec-15 2015 1-Jan-16 31-Dec-18
Bd. Res. No.141 dtd.
0698 CASTRO CASTRO & CO. Sept. 25, 2012 31-Dec-15 Bd. Res. No.55 dtd. Feb. 19, 2016 19-Feb-16 31-Dec-18

6217 CATALINA B. GALURA Br. Res. No. 154 dtd. July 4, 2016 4-Jul-16 31-Dec-18
CATALINA FE MABILANGAN - CANZON Bd. Res. No. 154 dtd.
1200 (Formerly : FE MABILANGAN- CANZON) Dec. 21, 2010 31-Dec-13 Bd. Res. No. 07 dtd. August 13, 2014 13-Aug-14 31-Dec-16

Bd. Res. No. 49 dtd.


0551 CATALINA M. ANGELES June 7, 2004 31-Dec-06

Bd. Res. 06 dtd. Feb. 9,


0366 CATALINO R. COBRADO 2004 31-Dec-06 Bd. Res. No. 07 dtd. Jan. 29, 2007 29-Jan-07 31-Dec-09

5151 CATHERINE ADRIANO AQUINO Bd. Res. No. 146 dtd. Sept. 25, 2012 25-Sep-12 31-Dec-14

Bd. Res. No. 21 dtd.


3750 CATHERINE CUSTODIO RESURRECCION Feb. 25, 2011 31-Dec-13 Bd. Res. No. 284 dtd. Dec. 23, 2013 1-Jan-14 31-Dec-16

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3154 CATHERINE D. FRANCISCO Bd Res. No. 104 dtd. Sept. 14, 2007 14-Sep-07 31-Dec-09
Bd. Res. No. 78 dtd.
2199 CATHERINE JANE B. DE LEON April 16, 2013 31-Dec-15 Bd. Res. No. 69 dtd. July 8, 2015 1-Jan-16 31-Dec-18
Bd. Res. No. 298 dtd.
5440 CATHERINE MORALEJO TOLENTINO Dec. 27, 2013 31-Dec-15 Bd. Res. No. 164 dtd. Sept. 17, 2015 1-Jan-16 31-Dec-18

5840 CATHERINE ORDOÑEZ AQUINO Br. Res. No. 97 dtd. July 8, 2015 8-Jul-15 31-Dec-17

6134 CATHERINE S. DUTERTE-TY Br. Res. No. 93 dtd. Apr. 8, 2016 8-Apr-16 31-Dec-18

Bd Res. No. 178 dtd.


3521 CATHERINE SALDI LIMPIN Nov. 6, 2007 31-Dec-09 Bd. Res. No. 105 dtd. Oct. 26, 2009 1-Jan-10 31-Dec-12

Bd. Res. No. 23 dtd.


1025 CATHERINE SANTOS LACAP Feb. 25, 2011 31-Dec-13 Bd. Res. No. 206 dtd. Oct. 29, 2013 1-Jan-14 31-Dec-16

6165 CATHERINE TORRES TY Br. Res. No. 127 dtd. June 6, 2016 6-Jun-16 31-Dec-18
Br. Res. No. 41 (C) dtd. March 4,
5703 CATHERINE UDASCO DE GUZMAN 2015 4-Mar-15 31-Dec-17

6108 CATHERINE VILELA SAEZ Br. Res. No. 73 dtd. Mar. 28, 2016 28-Mar-16 31-Dec-18
Bd. Res. No. 60 dtd.
2392 CATLEIA O. VALIDA Sept. 11, 2006 31-Dec-08

4446 CECIL F. CERNA Bd. Res. No. 35 dtd. Mar. 6, 2009 6-Mar-09 31-Dec-11

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Bd. Res. No. 44 dtd.


1337 CECIL NEPOMUCENO LINGAD March 28, 2011 31-Dec-13 Bd. Res. No. 337 dtd. Dec. 27, 2013 1-Jan-14 31-Dec-16

5816 CECILE EVEMARY SALISE BATINGAL Br. Res. No. 94 dtd. July 8, 2015 8-Jul-15 31-Dec-17
Bd. Res. No. 48 dtd.
1220 CECILE L. FAUSTINO Apr. 12, 2005 31-Dec-07

3958 CECILIA B. PAYAD Bd. Res. No. 81 dtd. April 10, 2008 10-Apr-08 31-Dec-10
Bd. Res. No. 29 dtd.
2749 CECILIA C. CATAHAN Mar. 2, 2007 31-Dec-09 Bd. Res. No. 64 dtd. Mar. 26, 2010 26-Mar-10 31-Dec-12

Bd Res. No. 226 dtd. Bd Res. No. 226 dtd. December 1,


2796 CECILIA CASTILLO MOSELINA December 28, 2012 31-Dec-15 2015 1-Jan-16 31-Dec-18
Bd. Res. No. 90 dtd.
0385 CECILIA M. LOPEZ-VILLEGAS June 8, 2010 31-Dec-12 Bd. Res. No. 08 dtd. Feb. 2, 2015 2-Feb-15 31-Dec-17

6157 CECILIA MANALANSAN LO Br. Res. No. 121 dtd. May 17, 2016 17-May-16 31-Dec-18
Br. Res. No. 27 dtd. February 18,
5659 CECILIA MORRE LAGUNA 2015 18-Feb-15 31-Dec-17

Bd. Res. No. 38 dtd. Bd. Res. No. 34 dtd. February 9,


5262 CECILIA PRIELA ZAMORA February 11, 2013 31-Dec-15 2016 9-Feb-16 31-Dec-18
Bd. Res. No. 115 dtd.
1903 CECILIA S. DOLORFINO Dec. 22, 2011 31-Dec-14 Bd. Res. No. 62 dtd. Dec. 29, 2014 1-Jan-15 31-Dec-17

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Bd. Res. No. 140 dtd.


5352 CECILIA S. MAGALONA Sept. 9, 2013 31-Dec-15 Bd. Res. No. 189 dtd. July 7, 2016 7-Jul-16 31-Dec-18

5753 CECILIA VALES-CANDIDATO Br. Res. No. 86 dtd. July 8, 2015 8-Jul-15 31-Dec-17
Bd. Res. No. 45 dtd.
5041 CECILLE BEJARIN PIODOS March 28, 2012 31-Dec-14 Bd. Res. No. 34 dtd. March 3, 2015 3-Mar-15 31-Dec-17
Bd. Res. No. 15 dtd.
2328 CEDILLA, VILLAREY AND ASSOCIATES Feb. 20, 2012 31-Dec-14 Bd. Res. No. 61 dtd. Dec. 29, 2014 1-Jan-15 31-Dec-17

6058 CEFERINA MURILLO MACDON Br. Res. No. 35 dtd. Feb. 9, 2016 9-Feb-16 31-Dec-18

5682 CEFERINO FOJAS DE GUZMAN Br. Res. No. 36 dtd. March 4, 2015 4-Mar-15 31-Dec-17
Bd. Res. No. 152 dtd.
1526 CELEDONIA H. TAN Sept. 5, 2008 31-Dec-10 Bd. Res. No. 03 dtd. Jan. 31, 2012 31-Jan-12 31-Dec-14
Bd. Res. No. 154 dtd.
3945 CELESTE G. PULONAN Dec. 21, 2010 31-Dec-13 Bd. Res. No. 260 dtd. Dec. 9, 2013 1-Jan-14 31-Dec-16
Bd. Res. No. 298 dtd.
5441 CELESTE SUMO CABANACAN Dec. 27, 2013 31-Dec-15 Bd. Res. No. 132 dtd. June 7, 2016 7-Jun-16 31-Dec-18
Bd Res. No. 90 dtd.
3063 CELESTINA FEROLINO SEE Sept. 11, 2007 31-Dec-09 Bd Res. No. 84 dtd. April 14, 2010 14-Apr-10 31-Dec-12

Bd. Res. No. 26 dtd.


2075 CELESTINA J. DE VERA April 18, 2006 31-Dec-08 Bd. Res. No. 180 dtd. Oct. 30, 2008 1-Jan-09 31-Dec-11

Bd. Res. No. 18 dtd. Bd. Res. No. 29 dtd. December 19,
2241 CELIA G. BUELA Feb. 20, 2012 31-Dec-14 2014 1-Jan-15 31-Dec-17

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Bd Res. No. 85 dtd. April


3574 CELIA M. GUECO 16, 2013 31-Dec-15 Bd Res. No. 151 dtd. July 4, 2016 4-Jul-16 31-Dec-18

Bd Res. No. 21 dtd. Jan.


3454 CELINIA H. FAELMOCA 8, 2013 31-Dec-15 Bd Res. No. 60 dtd. Feb. 19, 2016 19-Feb-16 31-Dec-18

Bd. Res. No. 17 dtd.


5010 CELINO & ASSOCIATES Feb. 20, 2012 31-Dec-14 Bd. Res. No. 61 dtd. Dec. 29, 2014 1-Jan-15 31-Dec-17

4538 CELSO H. GONZALES Bd. Res. No. 70 dtd. May 5, 2009 5-May-09 31-Dec-11
Bd. Res. No. 18 dtd. Bd. Res. No. 132 dtd. August 11,
4609 CELSO MERCADER CAHAMBING Feb. 20, 2012 31-Dec-14 2015 11-Aug-15 31-Dec-17

Bd. Res. No. 52 dtd.


0652 CELSO A. MONDEJAR June 9, 2004 31-Dec-06 Bd. Res. No. 116 dtd. Sept. 14, 2007 14-Sep-07 31-Dec-09

3875 CELSO E. TIBANG Bd. Res. No. 61 dtd.Mar. 18, 2008 18-Mar-08 31-Dec-10
Bd. Res. No. 100 dtd.
0596 CELSO M. AGBONES Sept. 11, 2007 31-Dec-09 Bd. Res. No. 67 dtd. April 26, 2011 26-Apr-11 31-Dec-13
Bd. Res. No. 17 dtd.
1974 CELSO O. REDONDO April 18, 2006 31-Dec-08
Bd. Res. No. 40 dtd.
1106 CEMMIA BETTY IBON-CRUCAL Mar. 18, 2005 31-Dec-07
Bd. Res. No. 133 dtd.
2655 CEÑIDO, CEÑIDO & CO. Sept. 25, 2012 31-Dec-15 Bd. Res. No. 217 dtd. Dec. 1, 2015 1-Jan-16 31-Dec-18
Bd. Res. No. 104 dtd.
2141 CENON MANGUIAT MALABANAN Oct. 21, 2011 31-Dec-14 Bd. Res. No. 51 dtd. Dec. 29, 2014 1-Jan-15 31-Dec-17

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Bd. Res. No. 123 dtd.
2329 CENTENO, CRUZ & ASSOCIATES Dec 26, 2011 31-Dec-14 Bd. Res. No. 56 dtd. Dec 29, 2014 1-Jan-15 31-Dec-17

3777 CERELINA L. SABADO Bd. Res. No. 37 dtd. Jan. 28, 2008 28-Jan-08 31-Dec-10
Bd. Res. No. 06 dtd.
1887 CESAR A. DONES Jan. 24, 2006 31-Dec-08
Bd. Res. No. 89 dtd.
2501 CESAR BAUTISTA RIVERA Oct. 11, 2011 31-Dec-14 Bd. Res. No. 34 dtd. March 3, 2015 3-Mar-15 31-Dec-17

5582 CESAR CALLEJA SARMIENTO Bd. Res. No. 32 dtd. Dec. 19, 2014 19-Dec-14 31-Dec-16

Bd. Res. No. 257 dtd.


4209 CESAR EBALE TORREFRANCA Dec. 9, 2013 31-Dec-16 Bd. Res. No. 150 dtd. July 4, 2016 4-Jul-16 31-Dec-18

Bd. Res. No. 68 dtd.


0086 CESAR F. MATEO April 2, 2008 31-Dec-10 Bd. Res. No. 02 dtd. Feb. 8, 2011 8-Feb-11 31-Dec-13

Bd. Res. No. 40 dtd.


2735 CESAR GUTIERREZ AVILA, JR. Mar. 28, 2011 31-Dec-13 Bd. Res. No. 07 dtd. August 13, 2014 13-Aug-14 31-Dec-16
Bd. Res. No. 21 dtd.
0087 CESAR I. LOPEZ July 05, 2001 31-Dec-03 Bd. Res. No. 32 dtd. Jan. 28, 2008 28-Jan-08 31-Dec-10

4295 CESAR MACALALAD VILLACRUSIS Bd. Res. No. 183 dtd. Oct. 31, 2008 31-Oct-08 31-Dec-10

Bd. Res. No. 128 dtd.


1820 CESAR R. CONTRERAS Dec. 28, 2005 31-Dec-07

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NO. PARTNERSHIPS DATE DATE (BR NO. / DATE) From To
Bd. Res. No. 103 dtd.
0229 CESAR RAÑON GONZALES Oct. 21, 2011 31-Dec-14 Bd. Res. No. 10 dtd. Feb. 2, 2015 2-Feb-15 31-Dec-17
Bd. Res. No. 150 dtd.
1666 CESAR REYES GO Dec. 21, 2010 31-Dec-13 Bd. Res. No. 261 dtd. Dec. 9, 2013 1-Jan-14 31-Dec-16

Bd. Res. No. 22 dtd.


2664 CESAR REYES MARCELO Jan. 31, 2007 31-Dec-09 Bd. Res. No. 60 dtd. March 6, 2013 6-Mar-13 31-Dec-15

6115 CESAR RIVERA CASTILLO Br. Res. No. 75 dtd. Mar. 28, 2016 28-Mar-16 31-Dec-18
Bd. Res. No. 43 dtd.
1138 CESAR S. CIFRA Apr. 12, 2005 31-Dec-07

2909 CESAR T. ROQUE, JR. Bd Res. No. 63 dtd. Sept. 06, 2007 6-Sep-07 31-Dec-09
Bd. Res. No. 187 dtd.
5228 CESAR TAN CRUZ October 24, 2012 31-Dec-14 Bd. Res. No. 62 dtd. Dec. 29, 2014 1-Jan-15 31-Dec-17
Bd Res. No. 138 dtd.
3319 CESAR V. ESPIRITU Sept. 27, 2007 31-Dec-09 Bd Res. No. 14 dtd. Jan. 27, 2010 27-Jan-10 31-Dec-12

Bd. Res. No. 117 dtd.


4298 CESARIO OCLARIT EDULAN Dec. 22, 2011 31-Dec-14 Bd. Res. No. 52 dtd. Dec. 29, 2014 1-Jan-15 31-Dec-17

Bd. Res. No. 81 dtd.


0303 CEZAR GAFFUD GUZMAN, JR. Oct. 11, 2011 31-Dec-14 Bd. Res. No. 41 dtd. Dec. 19, 2014 1-Jan-15 31-Dec-17
Bd. Res. No. 06 dtd.
1888 CHANDA R. SAUSA-BAGUE Feb. 8, 2012 31-Dec-14 Bd. Res. No. 45 dtd. March 11, 2015 11-Mar-15 31-Dec-17
Bd. Res. No. 114 dtd.
5320 CHARISSE PAREDES BACURIO June 4, 2013 31-Dec-15 Bd. Res. No. 38 dtd. Feb. 11, 2016 11-Feb-16 31-Dec-18

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Bd. Res. No. 133 dtd.
0552 CHARITO D. REVILLA Sept. 26, 2007 31-Dec-09 Bd. Res. No. 84 dtd. April 14, 2010 14-Apr-10 31-Dec-12

Bd. Res. No. 06 dtd. Bd. Res. No. 41 dtd. December 19,
1048 CHARITO P. FESTIN Feb. 8, 2011 31-Dec-13 2014 19-Dec-14 31-Dec-16

Bd. Res. No. 87 dtd.


5083 CHARIZMA I. CORTEZ-CATAGUE August 13, 2012 31-Dec-14 Bd. Res. No. 39 dtd. Dec. 19, 2014 1-Jan-15 31-Dec-17

6109 CHARLENE ARMAMENTO SANTILLAN Br. Res. No. 73 dtd. Mar. 28, 2016 28-Mar-16 31-Dec-18

Bd. Res. No. 49 dtd.


0553 CHARLES B. RIVERA June 7, 2004 31-Dec-06

5449 CHARLES JERICKSON RODRIGUEZ ONG Bd. Res. No. 306 dtd. Dec. 27, 2013 27-Dec-13 31-Dec-15
Bd. Res. No. 145 dtd.
0989 CHARLES PIED BADUYA Sept. 9, 2013 31-Dec-16 Bd. Res. No. 150 dtd. July 4, 2016 1-Jan-17 31-Dec-19
Bd Res. No. 71 dtd.
3253 CHARLIE BONGON CANADA June 5, 2012 31-Dec-14 Bd. Res. No. 107 dtd. April 12, 2016 12-Apr-16 31-Dec-18

Bd. Res. No. 62 dtd.


1397 CHARLIE C. JAO May 27, 2005 31-Dec-07 Bd. Res. No. 68 dtd. April 2, 2008 2-Apr-08 31-Dec-10

Bd. Res. No. 44 dtd.


1783 CHARLIE DEL MORO BELIGANIO March 28, 2011 31-Dec-13 Bd. Res. No. 200 dtd. Oct. 29, 2013 1-Jan-14 31-Dec-16

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Bd Res. No. 84 dtd.


3014 CHARLIE DIESTA ANSUS Sept. 11, 2007 31-Dec-09 Bd. Res. No. 107 dtd. Oct. 26, 2009 1-Jan-10 31-Dec-12

Bd. Res. No. 22 dtd. Dec


4491 CHARLITO BACOMO PADUL 26, 2011 31-Dec-14 Bd. Res. No. 22 dtd. Dec 19, 2014 1-Jan-15 31-Dec-17
Bd. Res. No. 93 dtd.
1642 CHARLITO MANGUBAT YU, JR. Sept 21, 2005 31-Dec-07 Bd. Res. No. 118 dtd. May 5, 2016 05-May-16 31-Dec-18

5535 CHARLITO PO PASCUAL Bd. Res. No. 07 dtd. August 13, 2014 13-Aug-14 31-Dec-16

Br. Res. No. 147 dtd. August 17,


5918 CHARLOTTE A. DELA CRUZ 2015 17-Aug-15 31-Dec-17

Bd Res. No. 53 dtd. Feb.


3403 CHARMAGNE PARLADE REFUGIO 11, 2013 31-Dec-15 Bd Res. No. 94 dtd. April 12, 2016 12-Apr-16 31-Dec-18

Br. Res. No. 175 dtd. October 13,


5955 CHARMAIN VILLAFLORES ALCANTARA 2015 13-Oct-15 31-Dec-17

4555 CHARMAINE B. LUNA Bd. Res. No. 75 dtd. July 15, 2009 15-Jul-09 31-Dec-11

Bd. Res. No. 60 dtd.Mar.


3869 CHARRY MAY ORDA TORNEROS 18, 2008 31-Dec-10 Bd. Res. No. 35 dtd.Mar. 28, 2011 28-Mar-11 31-Dec-13
Br. Res. No. 178 dtd. October 13,
5961 CHEILO AMIT MALAZARTE 2015 13-Oct-15 31-Dec-17
Bd. Res. No. 52 dtd.
1292 CHELINA B. DUMAGPI Apr. 12, 2005 31-Dec-07

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5785 CHELLINE B. VITUG Br. Res. No. 91 dtd. July 8, 2015 8-Jul-15 31-Dec-17
Bd. Res. No. 96 dtd.
1527 CHEMSON YANG LEE Oct. 19, 2011 31-Dec-13 Bd. Res. No. 206 dtd. Oct. 29, 2013 1-Jan-14 31-Dec-16
Br. Res. No. 13 dtd. February 2,
5615 CHEOLLETTE HERNANDEZ CONTRERAS 2015 2-Feb-15 31-Dec-17

4525 CHERRELYN DOMINGUEZ OLIVA Bd. Res. No. 66 dtd. May 5, 2009 5-May-09 31-Dec-11

5742 CHERRY EVE P. MENDOZA Br. Res. No. 85 dtd. July 8, 2015 8-Jul-15 31-Dec-17
Bd. Res. No. 210 dtd.
2828 CHERRY ROSE SANIANO PANGANIBAN November 12, 2012 31-Dec-15 Bd. Res. No. 222 dtd. Dec. 1, 2015 1-Jan-16 31-Dec-18

4830 CHERRY T. DIMAPILIS Bd. Res. No. 138 dtd. Dec. 2, 2010 2-Dec-10 31-Dec-12
Bd. Res. No. 48 dtd.
0502 CHERRYL A. BARON - PARABA May 31, 2004 31-Dec-06 Bd. Res. No. 155 dtd. Sept. 5, 2008 5-Sep-08 31-Dec-10
CHERRYLYN PASAMBA CANOZA Bd. Res. No. 89 dtd.
5089 ( Formerly:CHERRYLYN SANTOALLA PASAMBA) August 13, 2012 31-Dec-14 Bd. Res. No. 80 dtd. July 8, 2015 8-Jul-15 31-Dec-17
Bd Res. No. 136 dtd.
2958 CHERYL SIERRA DIMAPILIS Sept. 25, 2012 31-Dec-15 Bd Res. No. 268 dtd. Dec. 28, 2015 1-Jan-16 31-Dec-18

4320 CHITA J. MEDINA Bd. Res. No. 09 dtd. Jan 30, 2009 30-Jan-09 31-Dec-11

4119 CHOLITA C. LORENZO Bd. Res. No. 123 dtd. June 16, 2008 16-Jun-08 31-Dec-10
Br. Res. No. 128 dtd. August 11,
5887 CHRISTIAN ADEL PROTACIO 2015 11-Aug-15 31-Dec-17

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Br. Res. No. 18 dtd. February 2,


5638 CHRISTIAN BUCAL DELOS REYES 2015 2-Feb-15 31-Dec-17
Bd. Res. No. 77 dtd. Bd. Res. No. 39 dtd. December 19,
5075 CHRISTIAN EÑEREZ DARUCA June 21, 2012 31-Dec-14 2014 1-Jan-15 31-Dec-17

5824 CHRISTIAN EVANGELIO MACAYAN Br. Res. No. 95 dtd. July 8, 2015 8-Jul-15 31-Dec-17

6075 CHRISTIAN GAYANILO DUMDUM Br. Res. No. 52 dtd. Feb. 18, 2016 18-Feb-16 31-Dec-18

Bd. Res. No. 94 dtd.


1656 CHRISTIAN H. ESPIRITU Sept 21, 2005 31-Dec-07

Bd. Res. No. 56 dtd.


2094 CHRISTIAN JAY DELDA LIM April 13, 2012 31-Dec-14 Bd. Res. No. 80 dtd. July 8, 2015 8-Jul-15 31-Dec-17

Bd. Res. No. 41 dtd. Bd. Res. No. 197 dtd. November 2,
5275 CHRISTIAN JULES CAGALAWAN UY February 11, 2013 31-Dec-15 2015 1-Jan-16 31-Dec-18

6199 CHRISTIAN MARR MANALO SALUDO Br. Res. No. 152 dtd. July 4, 2016 4-Jul-16 31-Dec-18
Bd. Res. No. 07 dtd.
4447 CHRISTIAN OLIVER MATAVERDE MATAVERDE Feb. 8, 2012 31-Dec-14 Bd. Res. No. 30 dtd. Dec. 19, 2014 1-Jan-15 31-Dec-17

4991 CHRISTIAN PAULO C. ESCAÑO Bd. Res. No. 120 dtd. Dec. 26, 2011 26-Dec-11 31-Dec-13

5762 CHRISTIAN REY GALAO GALANG Br. Res. No. 87 dtd. July 8, 2015 8-Jul-15 31-Dec-17

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Bd Res. No. 46 dtd.
3054 CHRISTIENTE FADRIQUELA FIECAS March 28, 2012 31-Dec-14 Bd Res. No. 107 dtd. July 14, 2015 14-Jul-15 31-Dec-17

5768 CHRISTINA CO LO Br. Res. No. 88 dtd. July 8, 2015 8-Jul-15 31-Dec-17

5034 CHRISTINA PAULA VALLESTEROS SOCRATES Bd. Res. No. 32 dtd. Feb. 29, 2012 29-Feb-12 31-Dec-14
Bd. Res. No. 109 dtd.
0723 CHRISTINA YUNG DAM Sept. 13, 2012 31-Dec-15 Bd. Res. No. 171 dtd. Sept. 21, 2015 1-Jan-16 31-Dec-18

Bd Res. No. 55 dtd. Feb. Bd Res. No. 204 dtd. November 2,


3133 CHRISTINE ERISPE SOUSA 11, 2013 31-Dec-15 2015 1-Jan-16 31-Dec-18

4512 CHRISTINE AGREDA HABANA Bd. Res. No. 64 dtd. May 5, 2009 5-May-09 31-Dec-11
Bd. Res. No. 55 dtd.
2358 CHRISTINE CO HUI Sept. 8, 2006 31-Dec-08 Bd. Res. No. 342 dtd. Dec. 27, 2013 27-Dec-13 31-Dec-15
Bd. Res. No. 246 dtd. Bd. Res. No. 199 dtd. November 2,
4715 CHRISTINE JOY CHING YAP December 28, 2012 31-Dec-15 2015 1-Jan-16 31-Dec-18
Bd. Res. No. 34 dtd.
4894 CHRISTINE MALICSE GONZALES March 28, 2011 31-Dec-13 Bd. Res. No. 08 dtd. August 13, 2014 13-Aug-14 31-Dec-16

6191 CHRISTINE SURLA SANTOS Br. Res. No. 130 dtd. June 7, 2016 7-Jun-16 31-Dec-18

5454 CHRISTINE V. ENTERA Bd. Res. No. 307 dtd. Dec. 27, 2013 27-Dec-13 31-Dec-15

Bd Res. No. 199 dtd. Bd Res. No. 194 dtd. November 2,


3492 CHRISTOPHER ALZAGA TOMAS Oct. 24, 2012 31-Dec-15 2015 1-Jan-16 31-Dec-18

6135 CHRISTOPHER B. NARAG Br. Res. No. 93 dtd. Apr. 8, 2016 8-Apr-16 31-Dec-18

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Bd. Res. No. 16 dtd.
1566 CHRISTOPHER CHUA GO Mar. 4, 2009 31-Dec-11 Bd. Res. No. 88 dtd. Oct. 11, 2011 1-Jan-12 31-Dec-14

Bd. Res. No. 188 dtd.


5163 CHRISTOPHER DEL MONTE BUENCONSEJO Oct. 24, 2012 31-Dec-14 Bd. Res. No. 53 dtd. Dec. 29, 2014 1-Jan-15 31-Dec-17
Bd. Res. No. 23 dtd. January 23,
5233 CHRISTOPHER EZPELETA GUZMAN 2013 23-Jan-13 31-Dec-15

3642 CHRISTOPHER K. QUINAMOT Bd Res. No. 08 dtd. Jan. 9, 2008 9-Jan-08 31-Dec-10
Bd. Res. No. 129 dtd.
1839 CHRISTOPHER MIAGUE ESMERES Dec. 28, 2005 31-Dec-07 Bd. Res. No. 108 dtd. July 14, 2015 14-Jul-15 31-Dec-17

Br. Res. No. 28 dtd. February 18,


5665 CHRISTOPHER TINASAS TRAIFALGAR 2015 18-Feb-15 31-Dec-17
Bd. Res. No. 25 dtd.
0289 CHRISTOPHER URSAIS ISMAEL Feb. 20, 2012 31-Dec-14 Bd. Res. No. 41 dtd. Dec. 19, 2014 1-Jan-15 31-Dec-17

3391 CHRISTY ANN O. ABESAMIS Bd Res. No. 150 dtd. Oct. 3, 2007 3-Oct-07 31-Dec-09

Bd. Res. No. 249 dtd. December 28,


5187 CHRIZALINE CALUB BAUTISTA 2012 28-Dec-12 31-Dec-14

Bd. Res. No. 123 dtd.


0032 CHUA, CHUA & CO. Sept. 19, 2012 31-Dec-15 Bd. Res. No. 167 dtd. Sept. 17, 2015 1-Jan-16 31-Dec-18
Bd. Res. No. 83 dtd. July
2465 CIELO NOCOS DAIT 15, 2009 31-Dec-11 Bd. Res. No. 122 dtd. Sept. 19, 2012 19-Sep-12 31-Dec-14

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Bd. Res. No. 61 dtd. Bd. Res. No. 206 dtd. August 12,
3911 CIPRIANO ESCAÑO CRUZ April 26, 2012 31-Dec-14 2016 12-Aug-16 31-Dec-18

Bd. Res. No. 67 dtd.


1635 CIPRIANO SAUSA CISNEROS April 26, 2011 31-Dec-13 Bd. Res. No. 08 dtd. August 13, 2014 13-Aug-14 31-Dec-16
Bd. Res. No. 31 dtd.
3751 CIRIACO I. SIA Jan. 28, 2008 31-Dec-10 Bd. Res. No. 140 dtd. Dec. 2, 2010 1-Jan-11 31-Dec-13

Bd. Res. No. 125 dtd.


1799 CIRIACO SABILE CALALANG Dec. 28, 2005 31-Dec-07 Bd. Res. No. 41 dtd. Mar 9, 2009 9-Mar-09 31-Dec-11

Bd Res. No. 193 dtd. Bd Res. No. 207 dtd. November 2,


2970 CITA NUGUID RODRIGUEZ Oct. 24, 2012 31-Dec-15 2015 1-Jan-16 31-Dec-18
Br. Res. No. 161 dtd. September 17,
5939 CLAIRE ANNE JAKOSALEM JAYAG 2015 17-Sep-15 31-Dec-17

Bd. Res. No. 317 dtd.


5471 CLAIRE GARCIA TRESVALLES Dec. 27, 2013 31-Dec-15 Bd. Res. No. 95 dtd. Apr. 12, 2016 12-Apr-16 31-Dec-18

2980 CLARE A. REGALA Bd Res. No. 79 dtd. Sept. 11, 2007 11-Sep-07 31-Dec-09

4032 CLARENCE ANTHONY D. GAMMAD Bd. Res. No. 103 dtd. May 12, 2008 12-May-08 31-Dec-10

5857 CLARENCE EMBANG GAMBOA Br. Res. No. 102 dtd. July 14, 2015 8-Jul-15 31-Dec-17

4026 CLARIBEL J. FERNANDEZ Bd. Res. No. 98 dtd. May 12, 2008 12-May-08 31-Dec-10
Bd Res. No. 79 dtd.
2787 CLARISA B. SANCHEZ June 21, 2012 31-Dec-15 Bd Res. No. 248 dtd. Dec. 14, 2015 1-Jan-16 31-Dec-18

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Br. Res. No. 318 dtd. October 26,
6347 CLARISSE ROSIEL ORTEGA ZOSA 2016 26-Oct-16 31-Dec-18
Bd. Res. No. 112 dtd. Bd. Res. No. 135 dtd. August 11,
2502 CLARITA MARCOS TORRES Sept. 12, 2012 31-Dec-15 2015 1-Jan-16 31-Dec-18
Bd. Res. No. 22 dtd.
1049 CLARITA TUCIT ZARRAGA Feb. 25, 2011 31-Dec-13 Bd. Res. No. 71 dtd. July 8, 2015 8-Jul-15 31-Dec-17

5324 CLARIZA SISON IDIO Bd. Res. No. 115 dtd. June 4, 2013 4-Jun-13 31-Dec-15
Bd. Res. No. 111 dtd.
1474 CLAVELITA NAVARETTE CLAVEL Sept. 6, 2010 31-Dec-13 Bd. Res. No. 285 dtd. Dec. 23, 2013 1-Jan-14 31-Dec-16

3876 CLEMENTE B. LLEDO Bd. Res. No. 61 dtd.Mar. 18, 2008 18-Mar-08 31-Dec-10

4362 CLEMENTE E. ASIS, JR. Bd. Res. No. 21 dtd. Mar. 4, 2009 4-Mar-09 31-Dec-11
Bd Res. No. 111 dtd.
3015 CLEMENTE PASCUAL CLARO, JR. June 4, 2013 31-Dec-15 Bd Res. No. 270 dtd. Dec. 28, 2015 1-Jan-16 31-Dec-18
Bd. Res. No. 30 dtd.
2599 CLEOFE KUIZON DELFINO Feb. 12, 2010 31-Dec-12 Bd. Res. No. 08 dtd. Feb. 12, 2015 2-Feb-15 31-Dec-17 Connected to Cleopatra
Bd. Res. No. 45 dtd. A. Du & Co. Feb. 20,
0775 CLEOPATRA A. DU Jan. 28, 2008 31-Dec-10 Bd. Res. No. 142 dtd. Dec. 2, 2010 1-Jan-11 31-Dec-13 2012
Bd. Res. No. 19 dtd. Bd. Res. No. 27 dtd. December 19,
5020 CLEOPATRA A. DU & CO. Feb. 20, 2012 31-Dec-14 2014 1-Jan-15 31-Dec-17
Bd. Res. No. 09 dtd.
2426 CLODUALDO MANGROBANG SEBASTIAN Feb. 8, 2012 31-Dec-14 Bd. Res. No. 120 dtd. July 24, 2015 24-Jul-15 31-Dec-17

Bd. Res. No. 91 dtd.


1624 COMPIO S. GENARES Sept 21, 2005 31-Dec-07 Bd. Res. No. 03 dtd. Jan. 26, 2009 26-Jan-09 31-Dec-11

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Bd. Res. No. 149 dtd.


1004 CONCEPCION A. DAMOLE Dec. 21, 2010 31-Dec-13 Bd. Res. No. 154 dtd. Sept. 27, 2013 1-Jan-14 31-Dec-16

Bd. Res. No. 115 dtd. Bd. Res. No. 324 dtd. October 26,
5325 CONCEPCION A. ARAGON-VEGO June 4, 2013 31-Dec-15 2016 26-Oct-16 31-Dec-18

Bd. Res. No. 53 dtd.


0850 CONCEPCION AGAMATA-VILLON March 28, 2011 31-Dec-13 Bd. Res. No. 338 dtd. Dec. 27, 2013 1-Jan-14 31-Dec-16

2756 CONCEPCION B. ALFONSO Bd Res. No. 45 dtd. Sept. 04, 2007 4-Sep-07 31-Dec-09
Bd. Res. No. 23 dtd.
0937 CONCEPCION B. RASALAN Feb. 25, 2011 31-Dec-13 Bd. Res. No. 336 dtd. Dec. 27, 2013 1-Jan-14 31-Dec-16

3020 CONCEPCION B. SIMANGAN - VILLADELGADO Bd Res. No. 85 dtd. Sept. 11, 2007 11-Sep-07 31-Dec-09
Bd. Res. No. 04 dtd.
2406 CONCEPCION S. PIAS Feb. 08, 2012 31-Dec-14 Bd. Res. No. 34 dtd. March 3, 2015 3-Mar-15 31-Dec-17

Bd. Res. No. 155 dtd.


0756 CONCESA POLICIOS GIMONGALA Dec. 21, 2010 31-Dec-13 Bd. Res. No. 229 dtd. Oct. 29, 2013 1-Jan-14 31-Dec-16
Bd. Res. No. 187 dtd.
5403 CONCESO S. ARRIOLA Oct. 29, 2013 31-Dec-15 Bd. Res. No. 227 dtd. Dec. 1, 2015 1-Jan-16 31-Dec-18

3758 CONCHITA TEJADA FAJARDO Bd. Res. No. 34 dtd. Jan. 28, 2008 28-Jan-08 31-Dec-10

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Bd. Res. No. 114 dtd.


5319 CONCORDIO SABAC QUISAOT June 4, 2013 31-Dec-15 Bd. Res. No. 40 dtd. Feb. 11, 2016 11-Feb-16 31-Dec-18

Bd Res. No. 242 dtd. Bd Res. No. 198 dtd. November 2,


3436 CONNIE D. BUGAYONG December 28, 2012 31-Dec-15 2015 1-Jan-16 31-Dec-18

5833 CONRAD DE LA MERCED CRUZ Br. Res. No. 96 dtd. July 8, 2015 8-Jul-15 31-Dec-17

Bd. Res. No. 27 dtd.


0938 CONRADO A. LLORICO, JR. Feb. 18, 2005 31-Dec-07 Bd. Res. No. 62 dtd. April 2, 2008 2-Apr-08 31-Dec-10
Bd. Res. No. 160 dtd.
3739 CONRADO ALVIAR ROSARIO Dec. 21, 2010 31-Dec-13 Bd. Res. No. 200 dtd. Oct. 29, 2013 1-Jan-14 31-Dec-16
Br. Res. No. 27 dtd. February 18,
5660 CONRADO BORBE LLARINAS, JR. 2015 18-Feb-15 31-Dec-17

4174 CONRADO C. PALISOC Bd. Res. No. 142 dtd. July 18, 2008 18-Jul-08 31-Dec-10
Bd. Res. No. 33 dtd.
1763 CONRADO DAVID STA. ANA March 28, 2011 31-Dec-13 Bd. Res. No. 268 dtd. Dec. 18, 2013 1-Jan-14 31-Dec-16

Bd. Res. No. 72 dtd.


5068 CONRADO DELA VEGA PINILI June 5, 2012 31-Dec-14 Bd. Res. No. 66 dtd. July 8, 2015 8-Jul-15 31-Dec-17

Bd. Res. No. 134 dtd.


1221 CONRADO LIM PIOQUINTO, JR. Dec. 2, 2010 31-Dec-13 Bd. Res. No. 205 dtd. Oct. 29, 2013 1-Jan-14 31-Dec-16

4808 CONRADO MAPALO NACHOR Bd. Res. No. 120 dtd. Sept. 6, 2010 6-Sep-10 31-Dec-12

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Bd. Res. No. 53 dtd.


3985 CONRADO MENDOZA BRIONES March 28, 2011 31-Dec-13 Bd. Res. No. 148 dtd. Sept. 9, 2013 1-Jan-14 31-Dec-16
Br. Res. No. 16 dtd. February 2,
5625 CONRADO O. RAGADIO, JR. 2015 2-Feb-15 31-Dec-17
Bd. Res. No. 88 dtd.
2242 CONRADO RENER LIMARES TAN April 30, 2010 31-Dec-12 Bd. Res. No. 17 dtd. Feb. 2, 2015 2-Feb-15 31-Dec-17

Bd. Res. No. 28 dtd.


0954 CONRADO T. ABUEL Feb. 18, 2005 31-Dec-07
Bd. Res. No. 80 dtd.
0090 CONSEJO OLIMPO GRANADA June 21, 2012 31-Dec-15 Bd. Res. No. 68 dtd. July 8, 2015 1-Jan-16 31-Dec-18
Bd. Res. No. 105 dtd.
2262 CONSOLACION B. DE JESUS Oct. 21, 2011 31-Dec-14 Bd. Res. No. 64 dtd. July 8, 2015 8-Jul-15 31-Dec-17

Bd. Res. No. 62 dtd.


1398 CONSOLACION VIDANES SAN PEDRO May 27, 2005 31-Dec-07
Bd. Res. No. 150 dtd.
3752 CONSORCIA PAULE LUGTU Dec. 21, 2010 31-Dec-13 Bd. Res. No. 262 dtd. Dec. 9, 2013 1-Jan-14 31-Dec-16

3541 CONSTANCIA E. AGUILAR Bd Res. No. 181 dtd. Nov. 6, 2007 6-Nov-07 31-Dec-09
Bd. Res. No. 09 dtd.
1919 CONSTANCIO B. GALINATO Jan. 27, 2006 31-Dec-08
Bd. Res. 01 dtd. Feb. 9,
0316 CONSTANTINO B. BUNCAL 2004 31-Dec-06

Bd. Res. No. 23 dtd. January 23,


5234 CONSTANTINO DOMINGUEZ DRIO 2013 23-Jan-13 31-Dec-15

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Bd. Res. No. 97 dtd.


1293 CONSTANTINO RAPISURA RABARA, SR. Oct. 19, 2011 31-Dec-13 Bd. Res. No. 08 dtd. Feb. 2, 2015 2-Feb-15 31-Dec-17

CONSTANTINO, GUADALQUIVER, & CO. (Formerly Bd. Res. No. 133 dtd.
0213 Constantino Guadalquiver Mendoza & Co.) Dec. 2, 2010 31-Dec-13 Bd. Res. No. 161 dtd. Sept. 27, 2013 1-Jan-14 31-Dec-16

CONSUELO AVENDAÑO MAÑALAC ( Bd. Res. No. 38 dtd.


0088 Formerly:CONSUELO MAÑALAC-ARCEO) April 14, 2004 31-Dec-06 Bd. Res. No. 65 dtd. July 8, 2015 08-Jul-15 31-Dec-17

Bd. Res. No. 156 dtd. Bd. Res. No. 131 dtd. August 11,
0619 CONSUELO CAMIGLA RICO Oct. 22, 2012 31-Dec-15 2015 1-Jan-16 31-Dec-18
Br. Res. No. 281 dtd. September 28,
6309 CONSUELO R. DIMAYUGA 2016 28-Sep-16 31-Dec-18

4536 CONTANTINO L. CALICA Bd. Res. No. 69 dtd. May 5, 2009 5-May-09 31-Dec-11
Bd. Res. No. 144 dtd.
0910 CORA PIGAO BUSTAMANTE Dec. 2, 2010 31-Dec-13 Bd. Res. No. 228 dtd. Oct. 29, 2013 1-Jan-14 31-Dec-16
Bd. Res. 79 dtd. Nov. 3,
0286 CORALDO, CAPIRAL & CO. 2003 31-Dec-05

Bd. Res. No. 226 dtd.


0089 CORAZON B. ZABALA Dec. 28, 2012 31-Dec-15 Bd. Res. No. 220 dtd. Dec. 1, 2015 1-Jan-16 31-Dec-18
Bd. Res. No. 29 dtd.
0970 CORAZON C. UY Feb. 18, 2005 31-Dec-07 Bd. Res. No. 183 dtd. Nov. 6, 2007 1-Jan-08 31-Dec-10
Bd Res. No. 09 dtd. Jan.
3650 CORAZON CASTRO LEONCIO-MADANGUIT 9, 2008 31-Dec-10 Bd Res. No. 38 dtd. March 28, 2011 28-Mar-11 31-Dec-13
Bd. Res. No. 50 dtd.
1256 CORAZON F. SANTOS Apr. 12, 2005 31-Dec-07 Bd. Res. No. 42 dtd. Jan. 28, 2008 28-Jan-08 31-Dec-10

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Bd. Res. No. 291 dtd. Bd. Res. No. 206 dtd. August 12,
5431 CORAZON FABRO PAJARILLO Dec. 23, 2013 31-Dec-15 2016 12-Aug-16 31-Dec-18

Bd. Res. No. 60 dtd.


2393 CORAZON G. SAN MATEO Sept. 11, 2006 31-Dec-08 Bd. Res. No. 20 dtd. Mar. 4, 2009 4-Mar-09 31-Dec-11

Bd. Res. No. 217 dtd.


4796 CORAZON GALLEGO RIVERA November 23, 2012 31-Dec-15 Bd. Res. No. 224 dtd. Dec. 1, 2015 1-Jan-16 31-Dec-18

Bd. Res. No. 110 dtd.


2245 CORAZON J. CABANGON - UY Nov 10, 2011 31-Dec-14 Bd. Res. No. 34 dtd. March 3, 2015 3-Mar-15 31-Dec-17

Bd. Res. No. 08 dtd.


4837 CORAZON JAPINAN-BALIDIO Jan. 8, 2013 31-Dec-15 Bd. Res. No. 224 dtd. Dec. 1, 2015 1-Jan-16 31-Dec-18

4157 CORAZON L. MAGPAYO Bd. Res. No. 140 dtd. July 18, 2008 18-Jul-08 31-Dec-10

4321 CORAZON M. TIAMZON Bd. Res. No. 09 dtd. Jan 30, 2009 30-Jan-09 31-Dec-11
Bd. Res. No. 33 dtd.
1800 CORAZON MANLICLIC DE JESUS Feb. 29, 2012 31-Dec-14 Bd. Res. No. 116 dtd. July 24, 2015 24-Jul-15 31-Dec-17
Bd. Res. No. 105 dtd.
4272 CORAZON NONOG FILARMEO June 4, 2013 31-Dec-16 Bd. Res. No. 78 dtd. 03-28-16 1-Jan-17 31-Dec-19
Bd. Res. No. 170 dtd.
3392 CORAZON P. LLORCA Oct. 22, 2012 31-Dec-15 Bd. Res. No. 164 dtd. Sept. 17, 2015 1-Jan-16 31-Dec-18

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Bd. Res. No. 27 dtd. Bd. Res. No. 228 dtd. December 28,
1713 CORAZON PAGUNSAN LIRAZAN Feb. 12, 2010 31-Dec-12 2012 1-Jan-13 31-Dec-15

Bd. Res. No. 128 dtd.


5140 CORAZON R. BALILI-TABUZO Sept. 25, 2012 31-Dec-14 Bd. Res. No. 53 dtd. Dec. 29, 2014 1-Jan-15 31-Dec-17
Bd. Res. No. 21 dtd.
1801 CORAZON REPATO LADIZA Feb. 25, 2011 31-Dec-13 Bd. Res. No. 150 dtd. Sept. 9, 2013 1-Jan-14 31-Dec-16
Bd. Res. No. 131 dtd. August 28,
5333 CORAZON ROQUE PUNSALAN 2013 28-Aug-13 31-Dec-15

Bd. Res. No. 61 dtd.


4492 CORAZON V. ABARCA April 17, 2009 31-Dec-11 Bd. Res. No. 16 dtd. Feb. 20, 2012 20-Feb-12 31-Dec-14
Bd Res. No. 68 dtd. April
3713 CORAZONIA SILVA ROSAL 26, 2011 31-Dec-13 Bd Res. No. 266 dtd. Dec. 9, 2013 1-Jan-14 31-Dec-16

5396 CORDOVA JAYME & CO. Bd. Res. No. 185 dtd. Oct. 29, 2013 29-Oct-13 31-Dec-15
Bd. Res. No. 104 dtd.
4409 CORNELIA M. AMODIA Oct. 21, 2011 31-Dec-14 Bd. Res. No. 22 dtd. Fe. 2, 2015 2-Feb-15 31-Dec-17
Br. Res. No. 28 dtd. February 18,
5666 CORNELIO AQUINO ADDUN 2015 18-Feb-15 31-Dec-17

Bd. Res. No. 108 dtd. Bd. Res. No. 236 dtd. December 28,
0724 CORNELIO GONZALES HOYLAR Oct. 26, 2009 31-Dec-12 2012 1-Jan-13 31-Dec-15

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4727 CRENZ BILLY QUINTO MORANTE Bd. Res. No.58 dtd. Mar. 23, 2010 23-Mar-10 31-Dec-12
Bd. Res. No. 30 dtd. Bd. Res. No. 28 dtd. December 19,
5025 CRESCENCIO PILAPIL VERDIDA Feb. 20, 2012 31-Dec-14 2014 1-Jan-15 31-Dec-17

Bd. Res. No. 04 dtd.


2569 CRESCENCIO VILLAPAÑA GALANG Jan. 29, 2007 31-Dec-09 Bd. Res. No. 16 dtd. Feb. 20, 2012 20-Feb-12 31-Dec-14

Bd Res. No. 65 dtd.


3069 CRESENCIA GARCIA PANCHO March 6, 2013 31-Dec-15 Bd Res. No. 173 dtd. Sept. 21, 2015 1-Jan-16 31-Dec-18
Bd. Res. No. 311 dtd.
1107 CRESENCIA OCHOA TO Dec. 27, 2013 31-Dec-15 Bd. Res. No. 96 dtd. Apr. 12, 2016 12-Apr-16 31-Dec-18

4033 CRESENCIA T. TAÑO Bd. Res. No. 103 dtd. May 12, 2008 12-May-08 31-Dec-10

Bd. Res. No. 29 dtd. Bd. Res. No. 21 dtd. December 19,
4567 CRESENCIO APA GILIG Feb. 29, 2012 31-Dec-14 2014 1-Jan-15 31-Dec-17

3243 CRESENCIO N. PALPAGAN, JR. Bd Res. No. 124 dtd. Sept. 17, 2007 17-Sep-07 31-Dec-09

6050 CRESENCIO RICK PADAGAS BALDERAMA Br. Res. No. 33 dtd. Feb. 9, 2016 9-Feb-16 31-Dec-18

Bd. Res. No. 14 dtd.


1941 CRESENCIO Y. DELA LLANA Mar. 3, 2006 31-Dec-08 Bd. Res. No. 11 dtd. Jan 30, 2009 30-Jan-09 31-Dec-11
Bd. Res. No. 343 dtd. Bd. Res. No. 302 dtd. October 10,
1657 CRESTITA F. ALCAZAR Dec. 27, 2013 31-Dec-16 2016 1-Jan-17 31-Dec-19

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Bd. Res. No. 85 dtd.


0231 CRISANTA GALANG-DIZON Oct. 11, 2011 31-Dec-14 Bd. Res. No. 63 dtd. Dec. 29, 2014 1-Jan-15 31-Dec-17

Bd. Res. No. 36 dtd.


2711 CRISANTO F. CASTRO, JR. Mar. 2, 2007 31-Dec-09 Bd. Res. No. 67 dtd. April 26, 2011 26-Apr-11 31-Dec-13

Bd. Res. No. 84 dtd. July


1541 CRISANTO M. LAGUARDIA, JR. 5, 2005 31-Dec-07 Bd. Res. No. 42 dtd. Jan. 28, 2008 28-Jan-08 31-Dec-10
Bd. Res. No.222 dtd.
0861 CRISELDA KALAW DE LUNA December 28, 2012 31-Dec-15 Bd. Res. No.47 dtd. Feb. 17, 2016 17-Feb-16 31-Dec-18
Bd. Res. No. 48 dtd.
4909 CRISOLOGO ALBURO DAMAYO March 28, 2011 31-Dec-13 Bd. Res. No. 224 dtd. Oct. 29, 2013 1-Jan-14 31-Dec-16

3007 CRISOSTOMO P. JAVIER Bd Res. No. 83 dtd. Sept. 11, 2007 11-Sep-07 31-Dec-09

3309 CRISPIN C. REYES, JR. Bd Res. No. 135 dtd. Sept. 26, 2007 26-Sep-07 31-Dec-09
Bd. Res. No. 160 dtd.
2425 CRISPIN DELOS SANTOS SUMAGAYSAY, JR. Sept. 27, 2013 31-Dec-15 Bd. Res. No. 289 dtd. Sept. 28, 2016 28-Sep-16 31-Dec-18
Br. Res. No. 14 dtd. February 2,
5619 CRISPIN JUSAYAN DULATAS 2015 2-Feb-15 31-Dec-17

Bd. Res. No. 39 dtd.


1093 CRISTETA B. LEUNG Mar. 18, 2005 31-Dec-07

Bd. Res. No. 208 dtd. Bd. Res. No. 203 dtd. November 2,
2600 CRISTETA M. CAMPOS November 12, 2012 31-Dec-15 2015 1-Jan-16 31-Dec-18

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Bd Res. No. 23 dtd. Jan. Bd Res. No. 324 dtd. October 26,
3714 CRISTETA MORABE CAMODOC 28, 2008 31-Dec-10 2016 26-Oct-16 31-Dec-18

Bd. Res. No. 299 dtd.


5444 CRISTIAN MANZON PALLANAN Dec. 27, 2013 31-Dec-15 Bd Res. No. 87 dtd. Mar. 31, 2016 31-Mar-16 31-Dec-18
Bd. Res. No. 28 dtd.
0955 CRISTINA F. SAMSON - ROSARIO Feb. 18, 2005 31-Dec-07 Bd. Res. No. 68 dtd. April 2, 2008 2-Apr-08 31-Dec-10
Bd Res. No. 240 dtd.
2841 CRISTINA A. FAYLON December 28, 2012 31-Dec-15 Bd Res. No. 27 dtd. Feb. 9, 2016 9-Feb-16 31-Dec-18

3684 CRISTINA A. GERVACIO-GALLATO Bd Res. No. 15 dtd. Jan. 14, 2008 14-Jan-08 31-Dec-10

4102 CRISTINA A. MENDOZA Bd. Res. No. 120 dtd. May 29, 2008 29-May-08 31-Dec-10

4020 CRISTINA C. PARAS Bd. Res. No. 97 dtd. May 12, 2008 12-May-08 31-Dec-10
Bd. Res. No. 313 dtd.
1643 CRISTINA CASTRO NAGUIT Dec. 27, 2013 31-Dec-16 Bd. Res. No. 26 dtd. Feb. 9, 2016 1-Jan-17 31-Dec-19

Bd. Res. No. 149 dtd.


0653 CRISTINA CUSTODIO-DIVINO Oct. 3, 2007 31-Dec-09 Bd. Res. No. 136 dtd. Oct. 27, 2009 1-Jan-10 31-Dec-12

Bd. Res. No. 96 dtd.


1676 CRISTINA DE GUZMAN SIGUA Sept 21, 2005 31-Dec-07 Bd. Res. No. 151 dtd. July 4, 2016 04-Jul-16 31-Dec-18

Bd. Res. No. 06 dtd.


4053 CRISTINA ESTORQUE GEMORA Feb. 8, 2012 31-Dec-14 Bd. Res. No. 166 dtd. Sept. 17, 2015 17-Sep-15 31-Dec-17

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5858 CRISTINA FRANCIA DE OCAMPO Br. Res. No. 102 dtd. July 14, 2015 8-Jul-15 31-Dec-17
Bd. Res. No. 13 dtd.
0149 CRISTINA L. ARELLANO March 5, 2002 31-Dec-04
Bd. Res. No. 114 dtd.
4074 CRISTINA L. CUA May 21, 2008 31-Dec-10 Bd. Res. No. 47 dtd. Dec. 29, 2014 29-Dec-14 31-Dec-16
Bd. Res. No. 72 dtd. July
0922 CRISTINA L. JALAD 1, 2011 31-Dec-13 Bd. Res. No. 08 dtd. Feb. 2, 2015 2-Feb-15 31-Dec-17

4241 CRISTINA M. FRANCISCO Bd. Res. No. 162 dtd. Oct. 28, 2008 28-Oct-08 31-Dec-10

Bd Res. No. 33 dtd. Feb.


3455 CRISTINA SACAY CAINGHOG 12, 2010 31-Dec-12 Bd Res. No. 30 dtd. Jan. 23, 2013 23-Jan-13 31-Dec-15
CRISTINA SUPENDIO RUTAQUIO ( Formerly: Bd. Res. No. 14 dtd.
2030 CRISTINA G. SUPENDIO) Feb. 20, 2012 31-Dec-14 Bd. Res. No. 62 dtd. July 8, 2015 8-Jul-15 31-Dec-17

Bd. Res. No. 92 dtd.


1751 CRISTINA TOMAS MACASO August 13, 2012 31-Dec-14 Bd. Res. No. 63 dtd. July 8, 2015 8-Jul-15 31-Dec-17

2728 CRISTINA VALDEZ IGARTA Bd. Res. No. 40 dtd. Mar. 2, 2007 2-Mar-07 31-Dec-09
Bd. Res. No. 79 dtd.
1600 CRISTINA VIVAR DELA CRUZ April 16, 2013 31-Dec-15 Bd Res. No. 87 dtd. Mar. 31, 2016 31-Mar-16 31-Dec-18
Bd. Res. No. 63 dtd.
1416 CRISTINE FELICES M. PARBA May 27, 2005 31-Dec-07 Bd. Res. No. 62 dtd. April 26, 2012 26-Apr-12 31-Dec-14

5014 CRISTINE JACINTO BARTOLOME Bd. Res. No. 19 dtd. Feb. 20, 2012 20-Feb-12 31-Dec-14

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4956 CRISTINE L. ATIENZA Bd. Res. No. 84 dtd. Oct. 11, 2011 11-Oct-11 31-Dec-13

Bd. Res. No. 25 dtd.


4397 CRISTITA C. SADORRA Mar. 4, 2009 31-Dec-11 Bd. Res. No. 82 dtd. April 16, 2013 16-Apr-13 31-Dec-15
Br. Res. No. 175 dtd. October 13,
5956 CRISTITA MENDOZA TORRES 2015 13-Oct-15 31-Dec-17
Bd. Res. No. 09 dtd. Jan
4322 CRISTOBAL ABELLA PONCE 30, 2009 31-Dec-11 Bd. Res. No. 89 dtd. Oct. 11, 2011 1-Jan-12 31-Dec-14

Bd. Res. No. 152 dtd.


3838 CRISTOBAL CANTARA UMALE Dec. 21, 2010 31-Dec-13 Bd. Res. No. 54 dtd. Dec. 29, 2014 29-Dec-14 31-Dec-16

6059 CRISTOPER DE LARA DIANZON Br. Res. No. 35 dtd. Feb. 9, 2016 9-Feb-16 31-Dec-18

Bd. Res. No. 03 dtd. Jan


0151 CROMWELL Z. ONG 4, 2005 31-Dec-07

6036 CRYSTIAN DIAMOND GABRIEL SINGH Br. Res. No. 31 dtd. Feb. 9, 2016 9-Feb-16 31-Dec-18

CUENCA, PAURILLO, ALAG & CO.(Formerly: Bd. Res. No. 94 dtd.


0265 EDUARDO C. CUENCA & CO.) April 16, 2013 31-Dec-15 Bd. Res. No. 41 dtd. Feb. 11, 2016 11-Feb-16 31-Dec-18
Bd. Res. No. 20 dtd. Bd. Res. No. 36 A dtd. March 4,
4607 CUESTA, BORBAJO & ASSOCIATES Feb. 20, 2012 31-Dec-14 2015 4-Mar-15 31-Dec-17

5713 CUNANAN ROVERO & CO. Br. Res. No. 55 dtd. July 8, 2015 8-Jul-15 31-Dec-17
Bd. Res. No. 91 dtd. Bd. Res. No. 115 dtd. Sept. 19,
4766 CUTHBERT WEE DIONISIO June 8, 2010 31-Dec-12 2012 1-Jan-13 31-Dec-15

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6200 CYMBELINE PADILLA PANLILIO Br. Res. No. 152 dtd. July 4, 2016 4-Jul-16 31-Dec-18

4125 CYNTHIA L. DENILLA Bd. Res. No. 133 dtd. July 18, 2008 18-Jul-08 31-Dec-10

Bd. Res. No. 112 dtd.


2684 CYNTHIA ANICAL MOLINA Sept. 6, 2010 31-Dec-12 Bd. Res. No. 78 dtd. April 16, 2013 16-Apr-13 31-Dec-15

5795 CYNTHIA ARCON CAGUILLO Br. Res. No. 92 dtd. July 8, 2015 8-Jul-15 31-Dec-17

Bd. Res. No. 92 dtd.


1764 CYNTHIA ARGAMINO DE LEON August 13, 2012 31-Dec-14 Bd. Res. No. 68 dtd. July 8, 2015 8-Jul-15 31-Dec-17

Bd Res. No. 30 dtd. Feb. Bd Res. No. 235 dtd. August 23,
2750 CYNTHIA B. BARTOLOME - TUPLANO 12, 2010 31-Dec-12 2016 23-Aug-16 31-Dec-18

Bd. Res. No. 361 dtd. Bd. Res. No. 288 dtd. September 28,
5514 CYNTHIA DE JESUS SOL Dec. 27, 2013 31-Dec-15 2016 28-Sep-16 31-Dec-18

Bd. Res. No. 47 dtd.


1201 CYNTHIA M. CATUNGAL - CASTRO Apr. 12, 2005 31-Dec-07
Bd. Res. No. 122 dtd.
2261 CYNTHIA PANERIO TANDA Dec 26, 2011 31-Dec-14 Bd. Res. No. 80 dtd. July 8, 2015 8-Jul-15 31-Dec-17
Bd. Res. No. 13 dtd. Bd. Res. No. 28 dtd. December 19,
4478 CYNTHIA PIENCINAVES ALBARRACIN Feb. 8, 2012 31-Dec-14 2014 1-Jan-15 31-Dec-17
Bd. Res. No. 18 dtd.
0035 CYNTHIA R. CELORICO June 15, 2001 31-Dec-03 Bd. Res. No. 76 dtd. April 10, 2008 10-Apr-08 31-Dec-10

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Bd. Res. No. 86 dtd.
3974 CYNTHIA S. ATIENZA April 15, 2008 31-Dec-10 Bd. Res. No. 55 dtd. March 28, 2011 28-Mar-11 31-Dec-13

3904 CYNTHIA S. SUAREZ - ROYO Bd. Res. No. 65 dtd. April 2, 2008 2-Apr-08 31-Dec-10

5786 CYNTHIA YUMUL MACAPAGAL Br. Res. No. 91 dtd. July 8, 2015 8-Jul-15 31-Dec-17
Bd Res. No. 69 dtd.
2751 CYNTHIA ZAMORA DIAZ March 6, 2013 31-Dec-15 Bd Res. No. 173 dtd. Sept. 21, 2015 1-Jan-16 31-Dec-18
Br. Res. No. 260 dtd. December 14,
6016 CYRIL ALTO CABALLERO TY 2015 14-Dec-15 31-Dec-17

5404 CYRIL FRANCE SALCEDO TRINIDAD Bd. Res. No. 187 dtd. Oct. 29, 2013 29-Oct-13 31-Dec-15
Bd. Res. No. 96 dtd.
4175 CZAR RYNDEL SIAO VALLEJERA Oct. 19, 2011 31-Dec-13 Bd. Res. No. 17 dtd. Feb. 2, 2015 2-Feb-15 31-Dec-17

3199 CZARINA KATHLEEN R. PORTUGAL Bd Res. No. 116 dtd. Sept. 14, 2007 14-Sep-07 31-Dec-09

Bd. Res. No. 91 dtd.


2539 D. O. IBAY AND CO. Nov. 16, 2006 31-Dec-08

5564 DAHLIA BAJENTING CABARLES Bd. Res. No. 25 dtd. Dec. 19, 2014 19-Dec-14 31-Dec-16

Bd Res. No. 158 dtd.


3669 DAHLIA T. CUAL Dec. 21, 2010 31-Dec-13 Bd Res. No. 192 dtd. Oct. 29, 2013 1-Jan-14 31-Dec-16
Bd Res. No. 180 dtd.
2868 DAISY A. DOMINGO - BABIANO Oct. 22, 2012 31-Dec-15 Bd Res. No. 249 dtd. Dec. 14, 2015 1-Jan-16 31-Dec-18

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Bd. Res. No. 19 dtd.


1999 DAISY A. FAUSTINO April 18, 2006 31-Dec-08

Bd. Res. No. 72 dtd.


0676 DAISY BELLE M. CABAL Sept 15, 2004 31-Dec-06

5769 DAISY CANTUBA DESABAYLA Br. Res. No. 88 dtd. July 8, 2015 8-Jul-15 31-Dec-17
Bd. Res.196 No. Oct.
2797 DAISY DELA CRUZ LAURON 24, 2012 31-Dec-15 Bd. Res. No. 171 Dtd. Sept. 17, 2015 1-Jan-16 31-Dec-18

3582 DAISY I. PAMITTAN Bd Res. No. 189 dtd. Nov. 8, 2007 8-Nov-07 31-Dec-09
Bd Res. No. 199 dtd.
2857 DAISY JAZMIN TUSING Oct. 29, 2013 31-Dec-15 Bd Res. No. 268 dtd. Dec. 28, 2015 1-Jan-16 31-Dec-18

4289 DAISY M. MENDOZA Bd. Res. No. 178 dtd. Oct. 30, 2008 30-Oct-08 31-Dec-10

6110 DAISY MARGARITA M. MIRANDA Br. Res. No. 73 dtd. Mar. 28, 2016 28-Mar-16 31-Dec-18
Bd. Res. No. 76 dtd.
5070 DAISY ROSITA A. LANGUIYOS June 21, 2012 31-Dec-14 Bd. Res. No. 34 dtd. March 3, 2015 3-Mar-15 31-Dec-17

Bd. Res. No. 35 dtd.


4410 DAISY TOMAS OBERO Feb. 29, 2012 31-Dec-14 Bd. Res. No. 46 dtd. March 11, 2015 11-Mar-15 31-Dec-17

Bd. Res. No. 18 dtd.


0020 DAISY V. DUKA June 15, 2001 31-Dec-03

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6229 DALE PATRICK MACASPAC GUZMAN Br. Res. No. 142 dtd. June 10, 2016 10-Jun-16 31-Dec-18

4167 DALENO Z. ABAYA, JR. Bd. Res. No. 141 dtd. July 18, 2008 18-Jul-08 31-Dec-10
Bd. Res. No. 82 dtd. July
1504 DAN C. BAÑAS 5, 2005 31-Dec-07 Bd. Res. No. 155 dtd. Oct. 8, 2007 1-Jan-08 31-Dec-10 Additional Partner under
Bd. Res. No. 80 dtd. Bd. Res. 98 dated July
4296 DAN C. BAÑAS & CO. June 21, 2012 31-Dec-14 Bd. Res. No. 98 dtd. July 14, 2015 14-Jul-15 31-Dec-17 14, 2015 ARNOLD
Bd Res. No. 124 dtd.
3244 DAN GARCIA YAMZON Sept. 17, 2007 31-Dec-09 Bd. Res. No. 116 dtd. Oct. 26, 2009 1-Jan-10 31-Dec-12

2581 DAN O. DE LOS REYES Bd. Res. No. 06 dtd. Jan. 29, 2007 29-Jan-07 31-Dec-09

6128 DANA ANGELICA GONZALES CAPANZANA Br. Res. No. 83 dtd. Mar. 31, 2016 31-Mar-16 31-Dec-18
DANAC & ASSOCIATES (Formerly: P.R. Bd. Res. No. 51 dtd. Bd. Res. No. 327 dtd. December 27,
0163 DANAC & ASSOCIATES) March 28, 2011 31-Dec-13 2013 1-Jan-14 31-Dec-16
Bd Res. No. 127 dtd. Bd Res. No. 30 dtd. December 19,
3269 DANIEL BENGSON DIZON Sept. 20, 2007 31-Dec-09 2014 19-Dec-14 31-Dec-16

Bd. Res. No. 96 dtd.


3995 DANIEL CANDELARIO INES Oct. 19, 2011 31-Dec-13 Bd. Res. No. 334 dtd. Dec. 27, 2013 1-Jan-14 31-Dec-16
Bd. Res. No. 15 dtd.
1958 DANIEL D. CABURIAN Mar. 3, 2006 31-Dec-08

5381 DANIEVAL TABANG LLACUNA Bd. Res. No. 181 dtd. Oct. 29, 2013 29-Oct-13 31-Dec-15

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Bd. Res. No. 16 dtd.
2096 DANILO T. LEE PAC HEE April 18, 2006 31-Dec-08 Bd. Res. No. 84 dtd. Oct. 11, 2011 11-Oct-11 31-Dec-13
Bd. Res. No. 72 dtd. July
4931 DANILO ALADO DANICO 1, 2011 31-Dec-13 Bd. Res. No. 345 dtd. Dec. 27, 2013 1-Jan-14 31-Dec-16

Bd. Res. No. 307 dtd. Bd. Res. No. 135 dtd. August 11,
5455 DANILO ATANACIO OLA Dec. 27, 2013 31-Dec-15 2015 1-Jan-17 31-Dec-18

Bd. Res. No. 16 dtd.


2095 DANILO B. ESTABILLO April 18, 2006 31-Dec-08
Bd. Res. No. 56 dtd.
3986 DANILO BAHALLA TABARANZA March 28, 2011 31-Dec-13 Bd. Res. No. 194 dtd. Oct. 29, 2013 1-Jan-14 31-Dec-16
Bd. Res. No. 34 dtd.
1417 DANILO BIEREN BARRAMEDA Mar. 6, 2009 31-Dec-11 Bd. Res. No. 264 dtd. Sept. 23, 2016 23-Sep-16 31-Dec-18
Bd. Res. No. 145 dtd.
2752 DANILO CERVAS BARROZO Sept. 25, 2012 31-Dec-15 Bd. Res. No. 121 dtd. July 24, 2015 1-Jan-16 31-Dec-18

Bd. Res. No. 233 dtd. Bd. Res. No. 237 dtd. December 4,
3103 DANILO CRUZ CRUZ December 28, 2012 31-Dec-15 2015 1-Jan-16 31-Dec-18

Bd. Res. No. 162 dtd.


4735 DANILO FUA ONG Oct. 22, 2012 31-Dec-15 Bd. Res. No. 222 dtd. Dec. 1, 2015 1-Jan-16 31-Dec-18

3855 DANILO G. BAUTISTA Bd. Res. No. 56 dtd.Mar. 18, 2008 18-Mar-08 31-Dec-10

4687 DANILO G. CALCABEN Bd. Res. No. 31 dtd. Feb. 12, 2010 12-Feb-10 31-Dec-12

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Bd. Res. No. 98 dtd.
1139 DANILO GUPANA BELARMINO August 13, 2012 31-Dec-15 Bd. Res. No. 96 dtd. Apr. 12, 2016 12-Apr-16 31-Dec-18

Bd Res. No. 33 dtd. Jan.


3155 DANILO LACSAMANA MEJIA 23, 2013 31-Dec-15 Bd Res. No. 239 dtd. Dec. 4, 2015 1-Jan-16 31-Dec-18

6037 DANILO LARGO ROA Br. Res. No. 31 dtd. Feb. 9, 2016 9-Feb-16 31-Dec-18

3933 DANILO M. LINCOD Bd. Res. No. 74 dtd. April 10, 2008 10-Apr-08 31-Dec-10
Bd. Res. No. 38 dtd.
0460 DANILO M. REIG April 14, 2004 31-Dec-06
Bd. Res. No.228 dtd. Bd. Res. No .240 dtd. December 4,
0278 DANILO MANZANO MARASIGAN December 28, 2012 31-Dec-15 2015 1-Jan-16 31-Dec-18
Bd. Res. No. 35 dtd.
1026 DANILO P. SENORIN Mar. 18, 2005 31-Dec-07

4062 DANILO P. TABUNDA Bd. Res. No. 113 dtd. May 21, 2008 21-May-08 31-Dec-10
Bd. Res. No. 76 dtd.
4334 DANILO PONCE TEPAIT Oct. 7, 2011 31-Dec-14 Bd. Res. No. 06 dtd. Jan. 26, 2015 26-Jan-15 31-Dec-17

Bd. Res. No. 140 dtd.


1803 DANILO RODRIGUEZ CONSUL Dec. 2, 2010 31-Dec-13 Bd. Res. No. 215 dtd. Oct. 29, 2013 1-Jan-14 31-Dec-16
Bd. Res. No. 222 dtd. Bd. Res. No. 288 dtd. September 28,
3839 DANILO SANARES CAMERINO Oct. 29, 2013 31-Dec-16 2016 1-Jan-17 31-Dec-19

Bd. Res. No. 36 dtd.


1765 DANILO TANDOG AGUILAR Feb. 29, 2012 31-Dec-14 Bd. Res. No. 43 dtd. Dec. 29, 2014 1-Jan-15 31-Dec-17

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Bd. Res. No. 156 dtd.
1766 DANILO TEMPLANZA DE LARA Sept. 5, 2008 31-Dec-10 Bd. Res. No. 60 dtd. April 26, 2011 26-Apr-11 31-Dec-13 Cancelled. Bd. Res. No.
75 dtd. Oct. 7, 2011.
3718 DANILO Y. PONAY Bd Res. No. 24 dtd. Jan. 28, 2008 28-Jan-08 31-Dec-10 Partner to Romano,

6028 DANILO YBO PONAY Br. Res. No. 30 dtd. Feb. 9, 2016 9-Feb-16 31-Dec-18
Br. Res. No. 282 dtd. September 28,
6319 DANNIBOY PANTILLO CERO 2016 28-Sep-16 31-Dec-18

Bd. Res. No. 67 dtd.


1802 DANTE CUSTODIO OLMO April 26, 2011 31-Dec-13 Bd. Res. No. 166 dtd. Sept. 27, 2013 1-Jan-14 31-Dec-16

Bd. Res. No. 113 dtd.


1050 DANTE D. TORRES Sept. 6, 2010 31-Dec-13 Bd. Res. No. 228 dtd. Oct. 29, 2013 1-Jan-14 31-Dec-16

3169 DANTE E. TAN Bd Res. No. 145 dtd. Oct. 3, 2007 3-Oct-07 31-Dec-09

Bd. Res. No. 96 dtd.


0554 DANTE G. BOLUSAN Sept. 11, 2007 31-Dec-09 Bd. Res. No. 16 dtd. Jan. 27, 2010 27-Jan-10 31-Dec-12

Bd. Res. No. 33 dtd.


1450 DANTE GOLE AQUINO March 28, 2011 31-Dec-13 Bd. Res. No. 08 dtd. August 13, 2014 13-Aug-14 31-Dec-16
Bd. Res. No. 48 dtd.
0211 DANTE GONZALES DAGOHOY March 28, 2011 31-Dec-13 Bd. Res. No. 346 dtd. Dec. 27, 2013 1-Jan-14 31-Dec-16
Bd. Res. No. 55 dtd.
2359 DANTE M. ALVAREZ Sept. 8, 2006 31-Dec-08 Bd. Res. No. 147 dtd. Sept. 5, 2008 1-Jan-09 31-Dec-11
Bd. Res. No. 75 dtd.
0699 DANTE M. LAYOS Sept 15, 2004 31-Dec-06

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Bd Res. No. 168 dtd. Bd Res. No. 198 dtd. November 2,
3225 DANTE RONTAS TORRES Oct. 22, 2012 31-Dec-15 2015 1-Jan-16 31-Dec-18

Bd. Res. No. 128 dtd.


1821 DANTE T. FUENTES Dec. 28, 2005 31-Dec-07

4103 DAPHNE F. DEL MUNDO Bd. Res. No. 120 dtd. May 29, 2008 29-May-08 31-Dec-10
Bd. Res. No. 283 dtd. Bd. Res. No. 325 dtd. October 26,
4873 DAPHODEL MOAÑA BONGON Dec. 23, 2013 31-Dec-16 2016 1-Jan-17 31-Dec-19

6097 DARA MARIE CHUA AGPOON Br. Res. No. 72 dtd. Mar. 28, 2016 28-Mar-16 31-Dec-18
Bd. Res. No. 36 dtd.
2712 DAREN B. LABAYAN - MENESES Mar. 2, 2007 31-Dec-09 Bd. Res. No. 34 dtd. Feb. 12, 2010 12-Feb-10 31-Dec-12

Bd. Res. No. 28 dtd.


0181 DARIUS ALINEA DE LAS ALAS Feb 18, 2005 31-Dec-07 Bd. Res. No. 120 dtd. Sept. 6, 2010 9/6/2010 31-Dec-12

2629 DARLENE DALISAY REBONG Bd. Res. No. 16 dtd. Jan. 29, 2007 29-Jan-07 31-Dec-09

Bd. Res. No. 50 dtd.


5047 DARLENE L. BHARWANI-DIZON March 28, 2012 31-Dec-14 Bd. Res. No. 74 dtd. July 8, 2015 8-Jul-15 31-Dec-17
Bd. Res. No. 19 dtd.
0221 DAROYA & COMPANY Feb. 25, 2011 31-Dec-13 Bd. Res. No. 235 dtd. Oct. 29, 2013 1-Jan-14 31-Dec-16

Bd. Res. No. 60 dtd.


0555 DARWIN AMBANAN DINZON Sept. 6, 2007 31-Dec-09 Bd. Res. No. 144 dtd. Dec. 2, 2010 2-Dec-10 31-Dec-12

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Br. Res. No. 41 (C) dtd. March 4,
5704 DARWIN MERENCILLO SALDAÑA 2015 4-Mar-15 31-Dec-17

6136 DARYL GALOLO DIZON Br. Res. No. 93 dtd. Apr. 8, 2016 8-Apr-16 31-Dec-18
DATILES CASEDO AND ASSOCIATES Bd. Res. No. 185 dtd.
0816 (Formerly: FRANKLIN R. CASEDO) Oct. 22, 2012 31-Dec-15 Bd. Res. No. 235 dtd. Dec. 4, 2015 1-Jan-16 31-Dec-18

Bd. Res. No. 212 dtd. November 12,


5168 DAVE FROILAN ARIZALA ESPERILA 2012 12-Nov-12 31-Dec-14

4222 DAVID B. SIBAYAN Bd. Res. No. 153 dtd. Sept. 5, 2008 5-Sep-08 31-Dec-10

Bd Res. No. 146 dtd.


3356 DAVID ESPIRITU UGALI Oct. 3, 2007 31-Dec-09 Bd. Res. No. 83 dtd. July 15, 2009 1-Jan-10 31-Dec-12

5683 DAVID TAN LIM Br. Res. No. 36 dtd. March 4, 2015 4-Mar-15 31-Dec-17

Bd. Res. No. 68 dtd.


5060 DAVID VILLANUEVA LOPEZ June 5, 2012 31-Dec-14 Bd. Res. No. 120 dtd. July 24, 2015 24-Jul-15 31-Dec-17

Br. Res. No. 169 dtd. September 21,


5945 DAWN ACERO GARCIA 2015 21-Sep-15 31-Dec-17

DE BELEN, DIZON & ASSOCIATES Bd. Res. No. 30 dtd.


2151 (Formerly: DELA CRUZ, DE BELEN AND ASSOCIATES) April 20, 2006 31-Dec-08
Bd. Res. No. 164 dtd. Bd. Res. No. 302 dtd. October 10,
4880 DEBBIE CO JAO Sept. 27, 2013 31-Dec-16 2016 1-Jan-17 31-Dec-19

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Bd. Res. No. 203 dtd.
0557 DEBBIE KAREN KOA LIN Oct. 29, 2012 31-Dec-15 Bd. Res. No. 27 dtd. Feb. 9, 2016 9-Feb-16 31-Dec-18

Br. Res. No. 183 dtd. October 14,


5967 DEHSIREE AZUELA TY 2015 14-Oct-15 31-Dec-17

2620 DEL ROSARIO, SANTOS & CO. Bd. Res. No. 14 dtd. Jan. 29, 2007 29-Jan-07 31-Dec-09

DELA CRUZ, DELA CRUZ AND CO. (Formerly: DC AND Bd. Res. No. 34 dtd.
0920 CO.) March 18, 2005 31-Dec-07

Bd. Res. No. 77 dtd.


0748 DELA CRUZ, MERCADO AND ASSOCIATES Sept 15, 2004 31-Dec-06
Bd. Res. No. 224 dtd. Bd. Res. No. 249 dtd. August 26,
1424 DELA CRUZ, NEPOMUCENO & ASSOCIATES December 28, 2012 31-Dec-15 2016 25-Aug-16 31-Dec-18
Br. Res. No. 254 dtd. December 14,
6005 DELA ROCA & ASSOCIATES 2015 14-Dec-15 31-Dec-17

Bd. Res. No. 79 dtd.


0091 DELFIN D. YAMBOT Nov. 3, 2003 31-Dec-06
Bd. Res. No. 169 dtd.
0335 DELGADO BUHAY UY, JR. Oct. 22, 2012 31-Dec-15 Bd. Res. No. 171 dtd. Sept. 21, 2015 1-Jan-16 31-Dec-18
DELGADO FUENTES AND COMPANY (Formerly: Bd. Res. No. 32 dtd.
1334 LACSON DELGADO & FUENTES ) March 28, 2011 31-Dec-13 Bd. Res. No. 350 dtd. Dec. 27, 2013 1-Jan-14 31-Dec-16
Bd. Res. No. 01 dtd.
0216 DELGADO R. UY February 4, 2003 31-Dec-05
Bd. Res. No. 32 dtd.
2167 DELIA A. PALER-CALABIA April 20, 2006 31-Dec-08

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4545 DELIA ALMADEN PELIAS Bd. Res. No. 74 dtd. July 15, 2009 15-Jul-09 31-Dec-11

Bd. Res. No. 14 dtd.


2716 DELIA CABAÑA BENG Jan. 27, 2010 31-Dec-12 Bd. Res. No. 85 dtd. April 16, 2013 16-Apr-13 31-Dec-15
Bd. Res. No. 48 dtd.
0556 DELIA D. CABE Feb. 11, 2013 31-Dec-15 Bd. Res. No. 189 dtd. July 7, 2016 7-Jul-16 31-Dec-18

5817 DELIA F. AGUSTIN Br. Res. No. 94 dtd. July 8, 2015 8-Jul-15 31-Dec-17
Bd. Res. No. 58 dtd.
1356 DELIA G. TOSCO May 25, 2005 31-Dec-07
Bd. Res. No. 67 dtd.
1294 DELIA LIONGSON CASTRO May 5, 2009 31-Dec-11 Bd. Res. No. 72 dtd. June 5, 2012 5-Jun-12 31-Dec-14

Bd. Res. No. 57 dtd.


1005 DELIA NAIDAS NARISMA March 28, 2011 31-Dec-13 Bd. Res. No. 346 dtd. Dec. 27, 2013 1-Jan-14 31-Dec-16
Bd Res. No. 244 dtd.
3151 DELIA O. AQUINO December 28, 2012 31-Dec-15 Bd Res. No. 88 dtd. Mar. 31, 2016 31-Mar-16 31-Dec-18
Bd. Res. No. 100 dtd. August 13,
5113 DELIA P. RAROQUE 2012 13-Aug-12 31-Dec-14

6210 DELIA PANIS PEGARUM Br. Res. No. 153 dtd. July 4, 2016 4-Jul-16 31-Dec-18
Bd. Res. No. 17 dtd.
4176 DELILAH LIBRES MANGCO Feb. 25, 2011 31-Dec-13 Bd. Res. No. 17 dtd. Feb. 2, 2015 2-Feb-15 31-Dec-17

Bd. Res. No. 68 dtd.


2446 DELIO I. SAMULDE & ASSOCIATES May 5, 2009 31-Dec-11 Bd. Res. No. 04 dtd. August 13, 2014 13-Aug-14 31-Dec-16

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Bd. Res. No. 86 dtd.
0757 DELMA C. GENTAPAN Oct. 5, 2004 31-Dec-06

Bd Res. No. 87 dtd. April


3301 DELURIA & ASSOCIATES 30, 2010 31-Dec-12 Bd Res. No. 57 dtd. April 13, 2012 1-Jan-13 31-Dec-15

3181 DEMETRIA C. BADONG Bd Res. No. 107 dtd. Sept. 14, 2007 14-Sep-07 31-Dec-09
Bd. Res. No. 210 dtd.
2927 DEMETRIO AUSTRAL ASACTA November 12, 2012 31-Dec-15 Bd. Res. No. 64 dtd. Feb. 19, 2016 19-Feb-16 31-Dec-18
Bd. Res. No. 119 dtd.
3860 DEMETRIO JULARBAL MORALES, JR. Dec 26, 2011 31-Dec-13 Bd. Res. No. 09 dtd. Feb. 2, 2015 2-Feb-15 31-Dec-17
Bd. Res. No. 116 dtd. Bd. Res. No. 133 dtd. August 11,
5130 DEMETRIO PUSO HERNANDEZ Sept. 19, 2012 31-Dec-14 2015 11-Aug-15 31-Dec-17
Bd. Res. No. 59 dtd.
2375 DEMOSTHENES B. GAVINO Sept. 8, 2006 31-Dec-08
Bd Res. No. 43 dtd.
3115 DEMOSTHENES REYES BAUTISTA March 28, 2011 31-Dec-13 Bd Res. No. 314 dtd. Dec. 27, 2013 1-Jan-14 31-Dec-16

Bd. Res. No. 29 dtd.


0620 DENNIS ARIEL F. TAN Jan. 23, 2013 31-Dec-15 Bd. Res. No. 65 dtd. Feb. 19, 2016 19-Feb-16 31-Dec-18

2890 DENNIS B. MAGSAYO Bd Res. No. 61 dtd. Sept. 06, 2007 6-Sep-07 31-Dec-09

4228 DENNIS C. VILLAFUERTE Bd. Res. No. 157 dtd. Sept. 5, 2008 5-Sep-08 31-Dec-10

4200 DENNIS CRUZ OSORIO Bd. Res. No. 150 dtd. Sept. 5, 2008 5-Sep-08 31-Dec-10

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Bd. Res. No. 73 dtd.


1108 DENNIS D. PADILLA April 10, 2008 31-Dec-10 Bd. Res. No. 11 dtd. Feb. 8, 2012 8-Feb-12 31-Dec-14

5583 DENNIS DE SILVA CUETO Bd. Res. No. 32 dtd. Dec. 19, 2014 19-Dec-14 31-Dec-16
Bd. Res. 06 dtd. Feb. 9,
0367 DENNIS G. DAGOHOY 2004 31-Dec-06

2747 DENNIS L. ANGELES Bd Res. No. 33 dtd. Mar 2, 2007 2-Mar-07 31-Dec-09

Bd. Res. No. 78 dtd.


1432 DENNIS LU DE LEON June 21, 2012 31-Dec-14 Bd. Res. No. 66 dtd. July 8, 2015 08-Jul-15 31-Dec-17

2807 DENNIS M. MARCELINO Bd Res. No. 51 dtd. Sept. 06, 2007 6-Sep-07 31-Dec-09

Bd. Res. No. 138 dtd.


5345 DENNIS QUENITA ABILLADA Sept. 9, 2013 31-Dec-15 Bd. Res. No. 229 dtd. Dec. 1, 2015 1-Jan-16 31-Dec-18

Bd. Res. No. 12 dtd.


4997 DEODORA BANOSONG VILLEGAS Feb. 8, 2012 31-Dec-14 Bd. Res. No. 74 dtd. July 8, 2015 8-Jul-15 31-Dec-17

Bd. Res. No. 30 dtd.


1006 DEOGRACIA C. BATINGAL Feb. 12, 2010 31-Dec-12 Bd. Res. No. 10 dtd. Jan. 8, 2013 8-Jan-13 31-Dec-15

Br. Res. No. 23 dtd. February 4,


5653 DEOGRACIAS TIOCSON ARCILLA 2015 4-Feb-15 31-Dec-17

4728 DERSHAVIN ODEVER LLENOS Bd. Res. No.58 dtd. Mar. 23, 2010 23-Mar-10 31-Dec-12

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Bd. Res. No. 95 dtd.
1667 DESIREE SUICO-ABELLA Sept 21, 2005 31-Dec-07

4177 DESIREE U. ABANADOR Bd. Res. No. 142 dtd. July 18, 2008 18-Jul-08 31-Dec-10
Bd Res. No. 110 dtd.
3612 DEXTER PACAUL GARILLO Sept. 6, 2010 31-Dec-13 Bd Res. No. 170 dtd. Sept. 27, 2013 1-Jan-14 31-Dec-16

Bd. Res. No. 19 dtd.


1742 DIAGELIA D. ANDRES Mar. 4, 2009 31-Dec-11 Bd. Res. No. 122 dtd. Dec 26, 2011 1-Jan-12 31-Dec-14
Br. Res. No. 239 dtd. August 23,
6265 DIANA G. AUSTRIA 2016 23-Aug-16 31-Dec-18

Bd. Res. No. 90 dtd.


4958 DIANA LUNAR NACORDA Oct. 11, 2011 31-Dec-13 Bd. Res. No. 214 dtd. Oct. 29, 2013 1-Jan-14 31-Dec-16
Br. Res. No. 283 dtd. September 28,
6328 DIANDREW ARSENYLL LAO DY 2016 28-Sep-16 31-Dec-18

Bd Res. No. 87 dtd. April Bd Res. No. 21 dtd. February 9,


2940 DIANITA T. NUEVAESPAÑA 16, 2013 31-Dec-15 2016 9-Feb-16 31-Dec-18

Bd. Res. No. 38 dtd. Bd. Res. No. 20 dtd. February 9,


5263 DIANNE ABIGAIL HAO SOLIS February 11, 2013 31-Dec-15 2016 9-Feb-16 31-Dec-18

6239 DIANNE ACOSTA CORPUZ Br. Res. No. 187 dtd. July 7, 2016 7-Jul-16 31-Dec-18

4433 DIANNE KRISTINE C. GAN Bd. Res. No. 33 dtd. Mar. 6, 2009 6-Mar-09 31-Dec-11

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NO. PARTNERSHIPS DATE DATE (BR NO. / DATE) From To

Bd. Res. No. 248 dtd.


5182 DIANNE SHEILA SY BONA December 28, 2012 31-Dec-14 Bd. Res. No. 09 dtd. August 13, 2014 1-Jan-15 31-Dec-17
Bd. Res. No. 08 dtd. Bd. Res. No. 24 dtd. December 19,
0234 DIAZ MURILLO DALUPAN AND COMPANY Feb. 8, 2012 31-Dec-14 2014 1-Jan-15 31-Dec-17
Bd. Res. No. 99 dtd.
1542 DICK DAPILOS OLIVEROS May 12, 2008 31-Dec-10 Bd. Res. No. 114 dtd. Sept. 6, 2010 1-Jan-11 31-Dec-13

Bd. Res. No. 19 dtd.


5015 DIEGO BERGONIA LEDDA, JR. Feb. 20, 2012 31-Dec-14 Bd. Res. No. 80 dtd. July 8, 2015 8-Jul-15 31-Dec-17
Bd. Res. No. 20 dtd.
0070 DIEGO E. POBLETE, JR. June 18, 2001 31-Dec-03

3355 DILLENA REYES & ASSOCIATES Bd Res. No. 145 dtd. Oct. 3, 2007 3-Oct-07 31-Dec-09

DIMACULANGAN, DIMACULANGAN AND Bd. Res. 56 dtd. Feb.


0416 COMPANY 11, 2013 31-Dec-15 Bd. Res. 167 dtd. Sept. 17, 2015 1-Jan-16 31-Dec-18
Bd. Res. No. 11 dtd.
2768 DINA AMOR L. DY Jan. 8, 2013 31-Dec-15 Bd. Res. No. 269 dtd. Dec. 28, 2015 1-Jan-16 31-Dec-18
Bd. Res. No. 110 dtd.
0503 DINA JABINIGAY LAUREQUEZ Sept. 12, 2012 31-Dec-15 Bd. Res. No. 94 dtd. April 12, 2016 12-Apr-16 31-Dec-18
Bd. Res. No. 158 dtd.
4237 DINA P. ZULUETA Sept. 5, 2008 31-Dec-10 Bd. Res. No. 138 dtd. Dec. 2, 2010 1-Jan-11 31-Dec-13
Bd. Res. No. 309 dtd.
5464 DINAH PALATINO-BALUYUT Dec. 27, 2013 31-Dec-15 Bd. Res. No. 62 dtd. Feb. 19, 2016 19-Feb-16 31-Dec-18

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IN THE PRACTICE OF PUBLIC ACCOUNTANCY
As of October 26, 2016
PREVIOUS ACCREDITATION APPROVAL
REG. NAME OF FIRM / BR. NO. EXPIRY REFERENCE VALIDITY REMARKS
NO. PARTNERSHIPS DATE DATE (BR NO. / DATE) From To

5734 DINDO EÑONA NAMORO Br. Res. No. 84 dtd. July 8, 2015 8-Jul-15 31-Dec-17

6230 DINDO OLILA PAJARIN Br. Res. No. 142 dtd. June 10, 2016 10-Jun-16 31-Dec-18

3778 DINNAH S. DULAY Bd. Res. No. 37 dtd. Jan. 28, 2008 28-Jan-08 31-Dec-10
Bd. Res. No. 04 dtd.
1804 DIOMEDES CAYANAN CAGUINGUIN Feb. 8, 2011 31-Dec-13 Bd. Res. No. 07 dtd. August 13, 2013 13-Aug-14 31-Dec-16

Bd. Res. No. 124 dtd.


4116 DIOMEDES D. GOBOLEO June 16, 2008 31-Dec-10 Bd. Res. No. 55 dtd. March 28, 2011 28-Mar-11 31-Dec-13

Bd. Res. No. 212 dtd. November 12,


5169 DIOMEDES ROSARIO YADAO 2012 12-Nov-12 31-Dec-14

4729 DIOMINIDICO R. BUTAWAN Bd. Res. No.58 dtd. Mar. 23, 2010 23-Mar-10 31-Dec-12

Bd Res. No. 14 dtd. Jan.


3674 DIONICIO DUMLAO BERSAMIN 14, 2008 31-Dec-10 Bd Res. No. 52 dtd. Dec. 29, 2014 29-Dec-14 31-Dec-16

5282 DIONILO LOSAYNON GUISADIO Bd. Res. No. 71 dtd. March 6, 2013 6-Mar-13 31-Dec-15

Bd. Res. No. 39 dtd. February 11,


5267 DIONIO, DIONIO & ASSOCIATES 2013 11-Feb-13 31-Dec-15

Bd. Res. No. 114 dtd.


0814 DIONISIO G. MAGPANTAY Oct. 25, 2004 31-Dec-06

Page 122
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4043 DIONISIO M. PAULO Bd. Res. No. 105 dtd. May 12, 2008 12-May-08 31-Dec-10

Bd. Res. No. 67 dtd.


3947 DIONISIO MANZALINTO VILLETA April 26, 2011 31-Dec-13 Bd. Res. No. 337 dtd. Dec. 27, 2013 1-Jan-14 31-Dec-16
Bd. Res. No. 10 dtd.
1528 DIOSCORA L. TANGON Jan. 9, 2008 31-Dec-10 Bd. Res. No. 69 dtd. April 26, 2011 26-Apr-11 31-Dec-13 Cancelled effective Sept.
Bd. Res. No. 48 dtd. 6, 2007. New partner of
0252 DIOSCORA U. RARA August 27, 2003 31-Dec-05 Niera, Rara &
Bd. Res. No. 07 dtd.
4610 DIOSDADO GIMENEZ LARGOSA Feb. 8, 2012 31-Dec-14 Bd. Res. No. 63 dtd. Dec. 29, 2014 1-Jan-15 31-Dec-17
Bd Res. No. 170 dtd. Bd Res. No. 146 dtd. August 17,
3508 DIOSDADO C. DE LA CRUZ Oct. 22, 2012 31-Dec-15 2015 1-Jan-16 31-Dec-18

Bd. Res. No. 47 dtd.


0386 DIOSDADO CALIMOTAN BULANO March 28, 2012 31-Dec-15 Bd. Res. No. 89 dtd. March 31, 2016 31-Mar-16 31-Dec-18

Br. Res. No. 213 dtd. December 1,


5978 DIOSDADO JALANDONI GALANTO 2015 1-Dec-15 31-Dec-17
Bd. Res. No. 61 dtd. Bd. Res. No. 234 dtd. August 23,
3946 DIOSDADO MARTIN PEREZ April 26, 2012 31-Dec-14 2016 23-Aug-16 31-Dec-18
Br. Res. No. 308 dtd. October 10,
6337 DIOSDADO REYNANTE RIOTOC 2016 10-Oct-16 31-Dec-18
Bd. Res. No. 92 dtd. Bd. Res. No. 28 dtd. December 19,
1094 DIOSDADO SICAT DAVID August 13, 2012 31-Dec-14 2014 1-Jan-15 31-Dec-17

Page 123
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
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PREVIOUS ACCREDITATION APPROVAL
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Bd. Res. No. 51 dtd.
2314 DIVINA A. TALAG Sept. 5, 2006 31-Dec-08
Bd. Res. No. 20 dtd. Bd. Res. No. 40(A) dtd. March 4,
1859 DIVINA ALOJADO MANGLIGOT Feb. 20, 2012 31-Dec-14 2015 4-Mar-15 31-Dec-17
Bd. Res. No. 38 dtd.
2528 DIVINA GRACIA DIONISIO ARABIT Mar. 6, 2009 31-Dec-11 Bd. Res. No. 45 dtd. Mar. 11, 2015 11-Mar-15 31-Dec-17

Bd. Res. No. 18 dtd.


4546 DIVINA S. FLORALDE Feb. 20, 2012 31-Dec-14 Bd. Res. No. 108 dtd. July 14, 2015 14-Jul-15 31-Dec-17

6051 DIVINE GRACE CASASOLA AGPAWA Br. Res. No. 33 dtd. Feb. 9, 2016 9-Feb-16 31-Dec-18

5346 DIVINE LOVE SERRANO BOTE Bd. Res. No. 138 dtd. Sept. 9, 2013 9-Sep-13 31-Dec-15
Bd. Res. No. 165 dtd.
0304 DIVINIA D. ZOLETA-JUGUETA Oct. 22, 2012 31-Dec-15 Bd. Res. No. 189 dtd. Oct. 14, 2015 1-Jan-16 31-Dec-18
Bd Res. No. 136 dtd.
2935 DIVINIA E. AGOR Sept. 25, 2012 31-Dec-15 Bd Res. No. 94 dtd. April 12, 2016 12-Apr-16 31-Dec-18

Bd Res. No. 149 dtd.


3493 DIVINIA M. ADATO Dec. 21, 2009 31-Dec-12 Bd Res. No. 28 dtd. Jan. 23, 2013 23-Jan-13 31-Dec-15

6201 DODEL CABONEGRO MARAPOC Br. Res. No. 152 dtd. July 4, 2016 4-Jul-16 31-Dec-18

3703 DODIE MARGARITA L. OCAMPO Bd Res. No. 19 dtd. Jan. 21, 2008 21-Jan-08 31-Dec-10

Bd. Res. No. 51 dtd.


0269 DOEL A. VESAGAS August 27, 2003 31-Dec-05

Page 124
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
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PREVIOUS ACCREDITATION APPROVAL
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Bd. Res. No. 02 dtd.
0888 DOLORES D. MAMUAD Jan. 4, 2005 31-Dec-07 Bd. Res. No. 33 dtd. Jan. 28, 2008 28-Jan-08 31-Dec-10
Bd Res. No. 200 dtd. Bd Res. No. 245 dtd. December 14,
3163 DOLORES DE GUZMAN GALLO Oct. 24, 2012 31-Dec-15 2015 1-Jan-16 31-Dec-18

Bd. Res. No. 07 dtd.


4593 DOLORES EUGENIO REYES Jan. 8, 2013 31-Dec-15 Bd. Res. No. 48 dtd. Feb. 17, 2016 17-Feb-16 31-Dec-18
Bd. Res. No. 139 dtd. October 27,
4646 DOLORES L. DEL MUNDO 2009 27-Oct-09 31-Dec-11

Bd. Res. No. 162 dtd.


1075 DOLORES L. MORALES Dec. 21, 2010 31-Dec-12 Bd. Res. No. 230 dtd. Dec. 1, 2015 01-Dec-15 31-Dec-17
Bd. Res. No. 142 dtd.
1693 DOLORES M. GARCIA Dec. 2, 2010 31-Dec-13 Bd. Res. No. 256 dtd. Dec. 9, 2013 1-Jan-14 31-Dec-16
Bd. Res. No. 60 dtd.
0621 DOMCIELY ALCANTARA VASQUEZ April 26, 2012 31-Dec-14 Bd. Res. No. 79 dtd. July 8, 2015 8-Jul-15 31-Dec-17

Bd. Res. No. 43 dtd. Bd. Res. No. 127 dtd. August 28,
0317 DOMECIANO EDULZA ADAYA Mar. 23, 2010 31-Dec-12 2013 28-Aug-13 31-Dec-15
Bd. Res. No. 157 dtd.
0826 DOMINADOR FELICITAS PIZARRO Oct. 22, 2012 31-Dec-15 Bd. Res. No. 48 dtd. Feb. 17, 2016 17-Feb-16 31-Dec-18

2950 DOMINADOR N. TAVISORA Bd Res. No. 68 dtd. Sept. 06, 2007 6-Sep-07 31-Dec-09
Br. Res. No. 281 dtd. September 28,
6310 DOMINADOR NATIVIDAD QUITADIO 2016 28-Sep-16 31-Dec-18

Bd. Res. NO. 112 dtd.


0217 DOMINADOR PACAMANA MANANGAN, JR. Sept. 6, 2010 31-Dec-13 Bd. Res. NO. 324 dtd. Dec. 27, 2013 1-Jan-14 31-Dec-16

Page 125
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
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PREVIOUS ACCREDITATION APPROVAL
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Bd. Res. No. 193 dtd.


2001 DOMINADOR PASCO VELASQUEZ Oct. 29, 2013 31-Dec-15 Bd. Res. No. 109 dtd. Apr. 15, 2016 15-Apr-16 31-Dec-18

5521 DOMINADOR REDOÑA ESPINA Bd. Res. No. 03 dtd. August 13, 2014 13-Aug-14 31-Dec-16

Bd. Res. No. 60 dtd.


0290 DOMINADOR S. DIZON Sept. 11, 2006 31-Dec-08 Bd. Res. No. 92 dtd. August 13, 2012 13-Aug-12 31-Dec-14

Br. Res. No. 281 dtd. September 28,


6311 DOMINADOR SALINAS TAMAYO 2016 28-Sep-16 31-Dec-18
Bd. Res. No. 28 dtd.
2110 DOMINADOR T. TORRES III April 20, 2006 31-Dec-08
Bd. Res. No. 152 dtd.
1257 DOMINENA RAÑA-LOPEZ Dec. 21, 2010 31-Dec-13 Bd. Res. No. 230 dtd. Oct. 29, 2013 1-Jan-13 31-Dec-16

5844 DOMINGA FIESTA MANZANO Br. Res. No. 100 dtd. July 14, 2015 8-Jul-15 31-Dec-17
Bd. Res. No. 76 dtd. July
2000 DOMINGO A. MENESES 15, 2009 31-Dec-11 Bd. Res. No. 121 dtd. Dec 26, 2011 1-Jan-12 31-Dec-14

Bd. Res. No. 76 dtd. July


2394 DOMINGO ABUYOG CABANTAN 15, 2009 31-Dec-11 Bd. Res. No. 82 dtd. Oct. 11, 2011 1-Jan-12 31-Dec-14
Bd. Res. No. 43 dtd.
2723 DOMINGO C. BELTRAN, JR. Mar. 28, 2011 31-Dec-13 Bd. Res. No. 264 dtd. Dec. 9, 2013 1-Jan-14 31-Dec-16
Bd. Res. No. 07 dtd.
1904 DOMINGO C. DIMALANTA Jan. 24, 2006 31-Dec-08
Bd Res. No. 73 dtd.
2969 DOMINGO DIMLA DE VERA Sept. 11, 2007 31-Dec-09 Bd Res. No. 144 dtd. Sept. 9, 2013 9-Sep-13 31-Dec-15

Page 126
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
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PREVIOUS ACCREDITATION APPROVAL
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NO. PARTNERSHIPS DATE DATE (BR NO. / DATE) From To

Bd. Res. No. 49 dtd.


4912 DOMINGO MANGA PALATINO March 28, 2011 31-Dec-13 Bd. Res. No. 17 dtd. Feb. 2, 2015 2-Feb-15 31-Dec-17

5796 DOMINGO PONTANIEL LUCENA, II Br. Res. No. 92 dtd. July 8, 2015 8-Jul-15 31-Dec-17
Bd. Res. No. 83 dtd.
4955 DOMINGO R. ALMONINIA, JR. Oct. 11, 2011 31-Dec-13 Bd. Res. No. 17 dtd. Feb. 2, 2015 2-Feb-15 31-Dec-17

4990 DOMINIC PANTUHAN LIZARDO Bd. Res. No. 119 dtd. Dec. 26, 2011 26-Dec-11 31-Dec-13

4688 DOMINICO SUMAMPONG DIGAMON Bd. Res. No. 31 dtd. Feb. 12, 2010 12-Feb-10 31-Dec-12

3445 DONABEL G. POLISTICO Bd Res. No. 159 dtd. Oct. 8, 2007 8-Oct-07 31-Dec-09

Bd. Res. No. 122 dtd.


1357 DONABEL TAN CHUA Sept. 6, 2010 31-Dec-13 Bd. Res. No. 146 dtd. Sept. 9, 2013 1-Jan-14 31-Dec-16
Bd. Res. No. 76 dtd. Bd. Res. No. 35 dtd. December 19,
5071 DONALD BACANG TUBIO June 21, 2012 31-Dec-14 2014 1-Jan-15 31-Dec-17

Br. Res. No. 161 dtd. September 17,


5940 DONALD LESTER RABOY GIMENO 2015 17-Sep-15 31-Dec-17

Bd. Res. No. 110 dtd.


4630 DONDE RELLITA SALAZAR Nov 10, 2011 31-Dec-14 Bd. Res. No. 39 dtd. Dec. 19, 2014 1-Jan-15 31-Dec-17

Bd. Res. No. 07 dtd. Bd. Res. No. 35 (A) dtd. March 4,
1425 DONGON, LEONG & ASSOCIATES Feb. 8, 2012 31-Dec-14 2015 4-Mar-15 31-Dec-17

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5442 DONNA MAE UY FRONDOZO Bd. Res. No. 298 dtd. Dec. 27, 2013 27-Dec-13 31-Dec-15
Bd. Res. No. 41 dtd.
4901 DONNA RUBIO MASIGLAT March 28, 2011 31-Dec-13 Bd. Res. No. 363 dtd. Dec. 27, 2013 1-Jan-14 31-Dec-16

4992 DONNABEL C. BARIUAN Bd. Res. No. 120 dtd. Dec. 26, 2011 26-Dec-11 31-Dec-13
Br. Res. No. 127 dtd. August 11,
5883 DONNAFER ATASAN GONZALES 2015 11-Aug-15 31-Dec-17

Bd. Res. No. 60 dtd.


4263 DONNEL SANTOS SAN ANTONIO April 26, 2011 31-Dec-13 Bd. Res. No. 189 dtd. Oct. 14, 2015 14-Oct-15 31-Dec-17

Br. Res. No. 129 dtd. August 11,


5892 DONNIE RAY A. LIM 2015 11-Aug-15 31-Dec-17

5026 DOPHENE PETARTE DELMO Bd. Res. No. 30 dtd. Feb. 20, 2012 20-Feb-12 31-Dec-14

Bd. Res. 161 dtd. Oct.


0406 DORAMAR T. DE GUZMAN 22, 2012 31-Dec-15 Bd. Res. 186 dtd. Oct. 14, 2015 1-Jan-16 31-Dec-18
Bd Res. No. 139 dtd. Bd Res. No. 199 dtd. November 2,
3591 DORCAS A. BAYOT Sept. 25, 2012 31-Dec-14 2015 2-Nov-15 31-Dec-17

Bd. Res. No. 65 dtd.


2333 DOREEN TUMANGOB BERROYA May 5, 2009 31-Dec-11 Bd. Res. No. 72 dtd. July 1, 2011 1-Jan-12 31-Dec-14
Bd. Res. No. 252 dtd. December 28,
5200 DOREEN TAGASA VILLAFLOR 2012 28-Dec-12 31-Dec-14
Bd. Res. No. 03 dtd.
2563 DORIS S. PALANGCHAO Jan. 29, 2007 31-Dec-09 Bd. Res. No. 65 dtd. Mar. 26, 2010 26-Mar-10 31-Dec-12

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Bd Res. No. 156 dtd.
3522 DOROTEA B. MANZANO Oct. 22, 2012 31-Dec-15 Bd Res. No. 177 dtd. Oct. 13, 2015 1-Jan-16 31-Dec-18
Bd. Res. No. 49 dtd.
0558 DOROTHEA JANDAYAN SIBAL June 7, 2004 31-Dec-06 Bd. Res. No. 99 dtd. May 12, 2008 12-May-08 31-Dec-10
Br. Res. No. 18 dtd. February 2,
5639 DULCE ANN SISON JAVIER 2015 2-Feb-15 31-Dec-17
Bd Res. No. 112 dtd.
3195 DULCE BARTOLOME SANCHEZ Sept. 14, 2007 31-Dec-09 Bd Res. No. 07 dtd. Jan. 27, 2010 27-Jan-10 31-Dec-12

Bd Res. No. 167 dtd.


3257 DULCE M. BALOD Oct. 22, 2012 31-Dec-15 Bd Res. No. 237 dtd. Dec. 4, 2015 1-Jan-16 31-Dec-18

Bd. Res. No. 51 dtd.


1271 DULCE V. SANTOS Apr. 12, 2005 31-Dec-07

5353 DULCEFLOR N. MONTEAGUDO Bd. Res. No. 140 dtd. Sept. 9, 2013 9-Sep-13 31-Dec-15

Bd. Res. No. 68 dtd.


1636 DULCITA FRANCISCO ESTRADA April 26, 2011 31-Dec-13 Bd. Res. No. 324 dtd. Dec. 27, 2013 1-Jan-14 31-Dec-16
Bd. Res. No. 133 dtd.
0856 DUMALAGAN SECHICO AND ASSOCIATES Dec. 14, 2004 31-Dec-06 Bd. Res. No. 45 dtd. Jan. 28, 2008 28-Jan-08 31-Dec-10
Bd. Res. No. 180 dtd.
0793 DUMARAOS, LIMBO AND ASSOCIATES Oct 22, 2012 31-Dec-15 Bd. Res. No. 91 dtd. April 1, 2016 1-Apr-16 31-Dec-18
Bd. Res. No. 08 dtd. Bd. Res. No. 41(A) dtd. March 4,
0239 DUNGOG AND ASSOCIATES Feb. 8, 2012 31-Dec-14 2015 4-Mar-15 31-Dec-17

6042 DUSTIN UY BEJEMINO Br. Res. No. 32 dtd. Feb. 9, 2016 9-Feb-16 31-Dec-18

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NO. PARTNERSHIPS DATE DATE (BR NO. / DATE) From To

Bd. Res. No. 35 dtd. Bd. Res. No. 268 dtd. December 28,
5246 DWIGHT BONGALOS EBOJO February 11, 2013 31-Dec-15 2015 1-Jan-16 31-Dec-18

Bd. Res. No. 129 dtd. August 28,


5327 DYESEBEL CALANUGA CARATO 2013 28-Aug-13 31-Dec-15

Bd. Res. No. 75 dtd.


0124 E. B. ALCOVENDAZ & ASSOCIATES Nov. 03, 2006 31-Dec-08 Bd. Res. No. 86 dtd. April 14, 2010 14-Apr-10 31-Dec-12

Bd. Res. No. 17 dtd.


0053 E. F. CONSTANTINO & CO. June 15, 2001 31-Dec-03 Cancelled Cancelled
Bd Res. No. 18 dtd. Jan.
3701 E. M. DRIZ & COMPANY 21, 2008 31-Dec-10 Bd Res. No. 64 dtd. March 6, 2013 6-Mar-13 31-Dec-15

Bd. Res. No. 86 dtd.


2190 E. P. DE GUZMAN & COMPANY August 13, 2012 31-Dec-14 Bd. Res. No. 104 dtd. July 14, 2015 14-Jul-15 31-Dec-17

Bd. Res. No. 48 dtd.


0773 E. R. SARCAUGA & CO. March 28, 2011 31-Dec-13 Bd. Res. No. 290 dtd. Dec. 23, 2013 1-Jan-14 31-Dec-16 Additional partner: Albert
G. Morales under Board
E.G. QUITALIG & CO. (Formerly: PINEDA, Bd. Res. No. 138 dtd. Resolution No. 330
1427 QUITALIG & CO.) Dec. 2, 2010 31-Dec-13 Bd. Res. No. 330 dtd. Dec. 27, 2013 1-Jan-14 31-Dec-16 dated December 27,

Bd. Res. No. 46 dtd.


0919 E.L. PUNSALAN AND ASSOCIATES Jan. 28, 2008 31-Dec-10 Bd. Res. No. 19 dtd. Feb. 25, 2011 25-Feb-11 31-Dec-13

Page 130
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
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Bd. Res. No. 55 dtd.
0199 E.Y. OLMILLA AND ASSOCIATES September 9, 2002 31-Dec-04

5428 EARL JOHN ESGUERRA LUMABAN Bd. Res. No. 286 dtd. Dec. 23, 2013 23-Dec-13 31-Dec-15

5596 EARL MARIE KE-E MAGINCOL Br. Res.No. 45 dtd. Dec. 29, 2014 29-Dec-14 31-Dec-16
Bd. Res. No. 81 dtd.
3959 EDA D. BETITA April 10, 2008 31-Dec-10 Bd. Res. No. 95 dtd. Oct. 19, 2011 19-Oct-11 31-Dec-13
Bd. Res. No. 180 dtd.
3456 EDDIE FLORES DOYUNGAN Oct 22, 2012 31-Dec-15 Bd. Res. No. 187 dtd. Oct. 14, 2015 1-Jan-16 31-Dec-18

3273 EDDIE L. LAO Bd Res. No. 129 dtd. Sept. 26, 2007 26-Sep-07 31-Dec-09

Bd. Res. No. 128 dtd.


1822 EDDIE L. MAGDARAOG Dec. 28, 2005 31-Dec-07

Bd Res. No. 33 dtd. Jan.


3558 EDDIE LINESES GARILAO 23, 2013 31-Dec-15 Bd Res. No. 61 dtd. Feb. 19, 2016 19-Feb-16 31-Dec-18

Bd. Res. No. 13 dtd.


0654 EDDIE RAMOS PAMUSPUSAN Jan. 8, 2013 31-Dec-15 Bd. Res. No. 133 dtd. June 7, 2016 7-Jun-16 31-Dec-18
Bd. Res. No. 84 dtd.
0862 EDDIE V. TAN April 15, 2008 31-Dec-10 Bd. Res. No. 84 dtd. Oct. 11, 2011 11-Oct-11 31-Dec-13
Bd. Res. No. 23 dtd. February 25,
4889 EDELISA GAMARO MASA 2011 25-Feb-11 31-Dec-13
Bd. Res. No. 82 dtd. Bd. Res. No. 271 dtd. December 28,
0504 EDELLE SARAUM GASATAN August 13, 2012 31-Dec-15 2015 1-Jan-16 31-Dec-18

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NO. PARTNERSHIPS DATE DATE (BR NO. / DATE) From To

Bd. Res. No. 16 dtd.


2097 EDEN CANSANCIO LEDESMA April 18, 2006 31-Dec-08

5405 EDEN CIPRIANO ENCINARES Bd. Res. No. 187 dtd. Oct. 29, 2013 29-Oct-13 31-Dec-15

5686 EDEN CLAIRE L. ESTROSAS Br. Res. No. 48 dtd. March 12, 2015 12-Mar-15 31-Dec-17

Bd. Res. No. 105 dtd.


2263 EDEN CORRAL GUZMAN Oct. 21, 2011 31-Dec-14 Bd. Res. No. 29 dtd. Dec. 19, 2014 1-Jan-15 31-Dec-17

Bd. Res. No. 01 dtd.


5205 EDEN DEVELA SARNE January 8, 2013 31-Dec-15 Bd Res. No. 90 dtd. Mar. 31, 2016 31-Mar-16 31-Dec-18

3861 EDEN M. MOLINO Bd. Res. No. 57 dtd.Mar. 18, 2008 18-Mar-08 31-Dec-10
Bd. Res. No. 08 dtd.
2899 EDEN MENDEZ REGALA Jan. 8, 2013 31-Dec-15 Bd. Res. No. 245 dtd. Dec. 14, 2015 1-Jan-16 31-Dec-18
Bd. Res. No. 70 dtd.
4420 EDENCIO BOCALBOS FRONDA March 6, 2013 31-Dec-15 CBd. Res. No. 241 dtd. Dec. 4, 2015 1-Jan-16 31-Dec-18
Bd. Res. No. 36 dtd. Bd. Res. No. 34 dtd. December 19,
3827 EDENCIO MAGBANUA CERVANTES Feb. 29, 2012 31-Dec-14 2014 1-Jan-15 31-Dec-17
Bd. Res. No. 22 dtd.
4374 EDERLINE TUNGOL MANGULABNAN Mar. 4, 2009 31-Dec-11 Bd. Res. No. 11 dtd. Jan. 8, 2013 8-Jan-13 31-Dec-15

Bd. Res. No. 18 dtd.


1989 EDERLIZA U. NITUAN-PANGANIBAN April 18, 2006 31-Dec-08

5152 EDGAR AUITAN CAYANAN Bd. Res. No. 146 dtd. Sept. 25, 2012 25-Sep-12 31-Dec-14

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3975 EDGAR C. SANCHEZ Bd. Res. No. 86 dtd. April 15, 2008 15-Apr-08 31-Dec-10
Bd. Res. No. 147 dtd.
2665 EDGAR D. ESPARAGUERA Dec. 14, 2010 31-Dec-12 Bd. Res. No. 191 dtd. Oct. 24, 2012 1-Jan-13 31-Dec-15
Bd. Res. No. 223 dtd. Bd. Res. No. 222 dtd. December 1,
4785 EDGAR GABUNA MASANGKAY December 28, 2012 31-Dec-15 2015 1-Jan-16 31-Dec-18

Bd Res. No. 82 dtd. April


2753 EDGAR HIPOLITO MOLINA 16, 2013 31-Dec-15 Bd Res. No. 151 dtd. July 4, 2016 4-Jul-16 31-Dec-18

Bd. Res. No. 43 dtd.


1140 EDGAR L. YU Apr. 12, 2005 31-Dec-07
Bd. Res. No. 127 dtd.
5138 EDGAR LIBO-ON DELFINADO Sept. 25, 2012 31-Dec-14 Bd. Res. No. 269 dtd. Dec. 28, 2015 28-Dec-15 31-Dec-17

Bd. Res. No. 44 dtd.


2301 EDGAR M. ALFEREZ May 31, 2006 31-Dec-08

Bd Res. No. 135 dtd.


3310 EDGAR NARBONETA TEJARES Sept. 26, 2007 31-Dec-09 Bd Res. No. 65 dtd. March 6, 2013 6-Mar-13 31-Dec-15
Bd. Res. No. 109 dtd.
4611 EDGAR NAVARRO PICACHE October 26, 2009 31-Dec-11 Bd. Res. No. 61 dtd. April 26, 2012 26-Apr-12 31-Dec-14
Bd. Res. No. 145 dtd.
1095 EDGAR O. LAZO Dec. 2, 2010 31-Dec-13 Bd. Res. No. 165 dtd. Sept. 27, 2013 1-Jan-14 31-Dec-16

3550 EDGAR R. BUENO Bd Res. No. 182 dtd. Nov. 6, 2007 6-Nov-07 31-Dec-09

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LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
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PREVIOUS ACCREDITATION APPROVAL
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Bd. Res. No. 26 dtd.


0424 EDGAR R. LOPEZ Feb. 24, 2004 31-Dec-06 Bd. Res. No. 86 dtd. Nov. 10, 2006 1-Jan-07 31-Dec-09
Bd. Res. No. 65 dtd.
1451 EDGAR R. SY May 27, 2005 31-Dec-07
Bd. Res. No. 94 dtd Oct.
0280 EDGAR TEJADA ISADA 11, 2011 31-Dec-14 Bd. Res. No. 55 dtd Dec. 29, 2014 1-Jan-15 31-Dec-17

Bd. Res. No. 110 dtd.


4375 EDGAR VALENZUELA MENDOZA Nov 10, 2011 31-Dec-14 Bd. Res. No. 64 dtd. July 8, 2015 8-Jul-15 31-Dec-17
Bd. Res. No. 49 dtd.
0257 EDGARDO A. SORIANO August 27, 2003 31-Dec-05

5135 EDGARDO BARROZO SERRANA Bd. Res. No. 121 dtd. Sept. 19, 2012 19-Sep-12 31-Dec-14
Bd. Res. No. 72 dtd.
5287 EDGARDO BASMAYOR FACISTOL March 6, 2013 31-Dec-15 Bd. Res. No. 247 dtd. Dec. 14, 2015 1-Jan-16 31-Dec-18

Bd. Res. No. 45 dtd.


2395 EDGARDO DE LA CRUZ MONFORTE March 23, 2010 31-Dec-12 Bd. Res. No. 26 dtd. Jan. 23, 2013 23-Jan-13 31-Dec-15
Bd. Res. No. 145 dtd.
1559 EDGARDO EVANGELISTA GAMO Sept. 9, 2013 31-Dec-15 Bd. Res. No. 268 dtd. Dec. 28, 2015 1-Jan-16 31-Dec-18

4421 EDGARDO GUMATAY MATEO Bd. Res. No. 29 dtd. Mar. 4, 2009 4-Mar-09 31-Dec-11

4335 EDGARDO L. SALAZAR Bd. Res. No. 12 dtd. Jan. 30, 2009 30-Jan-09 31-Dec-11

Page 134
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
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PREVIOUS ACCREDITATION APPROVAL
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NO. PARTNERSHIPS DATE DATE (BR NO. / DATE) From To

Bd. Res. No. 88 dtd.


2334 EDGARDO LAVA CHAVEZ Oct. 11, 2011 31-Dec-14 Bd. Res. No. 44 dtd. March 11, 2015 11-Mar-15 31-Dec-17
Bd. Res. No. 34 dtd.
0092 EDGARDO LUIS CRUZ CRUZ Mar. 28, 2011 31-Dec-13 Bd. Res. No. 219 dtd. Oct. 29, 2013 1-Jan-14 31-Dec-16
Bd. Res. No. 53 dtd.
2577 EDGARDO M. MOLINA Feb. 11, 2013 31-Dec-15 Bd. Res. No. 166 dtd. Sept. 17, 2015 1-Jan-16 31-Dec-18

Bd. Res. No. 47 dtd.


1202 EDGARDO R. ALFEREZ Apr. 12, 2005 31-Dec-07

Bd. Res. No. 124 dtd.


2564 EDGARDO VEGA FULLANTE August 28, 2013 31-Dec-15 Bd. Res. No. 225 dtd. Dec. 1, 2015 1-Jan-16 31-Dec-18

Bd. Res. No. 40 dtd.


2223 EDILBERTO B. GEOLIN May 30, 2006 31-Dec-08 Bd. Res. No. 62 dtd. April 26, 2012 26-Apr-12 31-Dec-14

Bd Res. No. 85 dtd.


3542 EDILBERTO CRISTOBAL RENDON August 13, 2012 31-Dec-15 Bd Res. No. 69 dtd. July 8, 2015 1-Jan-16 31-Dec-18
Br. Res. No. 281 dtd. September 28,
6312 EDILBERTO NARVAEZ CAMINERO 2016 28-Sep-16 31-Dec-18
Bd. Res. No. 150 dtd.
4201 EDISON ATAYDE DAPLAS Sept. 5, 2008 31-Dec-10 Bd. Res. No. 58 dtd. April 15, 2011 15-Apr-11 31-Dec-13

Bd. Res. No. 168 dtd. Bd. Res. No. 197 dtd. November 2,
0505 EDITA YAP BOLA Oct. 22, 2012 31-Dec-15 2015 1-Jan-16 31-Dec-18

5476 EDITA AGOL JAMIS Bd. Res. No. 326 dtd. Dec. 27, 2013 27-Dec-13 31-Dec-15

Page 135
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
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PREVIOUS ACCREDITATION APPROVAL
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NO. PARTNERSHIPS DATE DATE (BR NO. / DATE) From To

Bd. Res. No. 54 dtd.


0889 EDITA HERNANDEZ SINGSON Mar. 23, 2010 31-Dec-13 Bd. Res. No. 316 dtd. Dec. 27, 2013 1-Jan-14 31-Dec-16

Bd. Res. No. 17 dtd. Bd. Res. No. 270 dtd. Dec. 28,
0403 EDITA T. URETA-REYES Jan. 8, 2013 31-Dec-15 2015 1-Jan-16 31-Dec-18
Bd. Res. No. 97 dtd.
2407 EDITH AVELINO ARCE August 13, 2012 31-Dec-14 Bd. Res. No. 116 dtd. July 24, 2015 24-Jul-15 31-Dec-17
Bd. Res. No. 81 dtd.
3921 EDITH M. SISON Oct. 11, 2011 31-Dec-13 Bd. Res. No. 343 dtd. Dec. 27, 2013 1-Jan-14 31-Dec-16
Bd. Res. No. 24 dtd.
0622 EDITH SARMIENTO SIOSON Feb. 25, 2011 31-Dec-13 Bd. Res. No. 154 dtd. Sept. 27, 2013 1-Jan-14 31-Dec-16

Bd. Res. No. 118 dtd.


0700 EDITHA B. SORIANO Sept. 19, 2012 31-Dec-15 Bd. Res. No. 118 dtd. Sept. 19, 2012 1-Jan-16 31-Dec-18

Bd. Res. No. 63 dtd.


0623 EDITHA C. DELA CRUZ March 6, 2013 31-Dec-15 Bd. Res. No. 241 dtd. Dec. 4, 2015 1-Jan-16 31-Dec-18

Bd. Res. No. 42 dtd.


4158 EDITHA C. QUINE March 28, 2011 31-Dec-13 Bd. Res. No. 17 dtd. Feb. 2, 2015 2-Feb-15 31-Dec-17
Bd. Res. No. 48 dtd.
0506 EDITHA CONSOLACION VILLAREAL-LOGRONIO May 31, 2004 31-Dec-06
Bd. Res. No. 15 dtd.
4767 EDITHA D. MORALES Jan. 8, 2013 31-Dec-15 Bd. Res. No. 187 dtd. Oct. 14, 2015 1-Jan-16 31-Dec-18

Page 136
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
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PREVIOUS ACCREDITATION APPROVAL
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NO. PARTNERSHIPS DATE DATE (BR NO. / DATE) From To

Bd. Res. No. 100 dtd.


5114 EDITHA DANQUE BASILIO August 13, 2012 31-Dec-14 Bd. Res. No. 79 dtd. July 8, 2015 8-Jul-15 31-Dec-17
Bd. Res. No. 78 dtd.
0203 EDITHA DIPASUPIL PAGASPAS October 25, 2002 31-Dec-04 Bd. Res. No. 273 dtd. Dec. 28, 2015 28-Dec-15 31-Dec-17

Bd. Res. No. 77 dtd.


2565 EDITHA F. MAGDAEL April 16, 2013 31-Dec-15 Bd. Res. No. 230 dtd. Dec. 1, 2015 1-Jan-16 31-Dec-18
Bd Res. No. 30 dtd.
3446 EDITHA PIMENTEL LANSANG March 9, 2011 31-Dec-13 Bd Res. No. 347 dtd. Dec. 27, 2013 1-Jan-14 31-Dec-16
Bd. Res. No. 38 dtd.
1076 EDITHA T. SANTIAGO Mar. 18, 2005 31-Dec-07 Bd. Res. No. 43 dtd. Jan. 28, 2008 28-Jan-08 31-Dec-10

Bd. Res. No. 83 dtd.


3965 EDITO O. MENDOZA April 15, 2008 31-Dec-10 Bd. Res. No. 69 dtd. June 5, 2012 5-Jun-12 31-Dec-14

5084 EDLIN LAPIRA ENDRINA Bd. Res. No. 87 dtd. August 13, 2012 13-Aug-12 31-Dec-14

Bd. Res. No. 161 dtd.


4273 EDLYN BA-ACO AGRAVIADOR Dec. 21, 2010 31-Dec-13 Bd. Res. No.348 dtd. Dec. 27, 2013 1-Jan-14 31-Dec-16

Bd. Res. No. 113 dtd. Bd. Res. No. 20 dtd. February 9,
5315 EDMUND EDU HILARIO June 4, 2013 31-Dec-15 2016 9-Feb-16 31-Dec-18
Bd. Res. No. 171 dtd.
0559 EDMUND LAVEGA NEBIT Oct 22, 2012 31-Dec-15 Bd. Res. No. 171 dtd. Sept. 21, 2015 1-Jan-16 31-Dec-18

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LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
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NO. PARTNERSHIPS DATE DATE (BR NO. / DATE) From To

Bd. Res. No. 110 dtd.


1096 EDMUND LICMO-AN AMPLAYO Sept. 6, 2010 31-Dec-13 Bd. Res. No. 231 dtd. Oct. 29, 2013 1-Jan-14 31-Dec-16
Bd. Res. No. 27 dtd.
1358 EDMUNDO FRAC TAN Mar. 4, 2009 31-Dec-11 Bd. Res. No. 74 dtd. June 5, 2012 5-Jun-12 31-Dec-14

Bd. Res. No. 02 dtd.


0776 EDMUNDO GOMEZ AÑONUEVO Feb. 8, 2011 31-Dec-13 Bd. Res. No. 200 dtd. Oct. 29, 2013 1-Jan-14 31-Dec-16
Bd Res. No. 64 dtd. Mar. Bd Res. No. 34 dtd. December 19,
3338 EDMUNDO GREGORIO VIANZON 26, 2010 31-Dec-12 2014 19-Dec-14 31-Dec-16
Bd. Res. No. 226 dtd.
1036 EDMUNDO SEVILLA ABRAHAM Dec. 28, 2012 31-Dec-15 Bd Res. No. 86 dtd. Mar. 31, 2016 31-Mar-16 31-Dec-18
Bd Res. No. 148 dtd.
3437 EDNA A. BAUTISTA Dec. 21, 2009 31-Dec-12 Bd Res. No. 175 dtd. Oct. 22, 2012 1-Jan-13 31-Dec-15
Bd Res. No. 234 dtd. Bd Res. No. 265 dtd. December 21,
2891 EDNA ALIAZAS TALABIS December 28, 2012 31-Dec-15 2015 1-Jan-16 31-Dec-18

5735 EDNA BOQUE SANTIAGO Br. Res. No. 84 dtd. July 8, 2015 8-Jul-15 31-Dec-17

Bd. Res. No. 123 dtd. Bd. Res. No. 289 dtd. September 28,
0863 EDNA CASTAÑEDA LACANILAO August 28, 2013 31-Dec-16 2016 1-Jan-17 31-Dec-19

6052 EDNA DAVID SIA Br. Res. No. 33 dtd. Feb. 9, 2016 9-Feb-16 31-Dec-18
Bd. Res. No. 33 dtd.
4343 EDNA ELEMENTO DE VERA Feb. 29, 2012 31-Dec-14 Bd. Res. No. 80 dtd. Mar. 28, 2016 28-Mar-16 31-Dec-18

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LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
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PREVIOUS ACCREDITATION APPROVAL
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NO. PARTNERSHIPS DATE DATE (BR NO. / DATE) From To
Bd. Res. No. 162 dtd.
0624 EDNA FERRERA GOLLA Dec. 21, 2010 31-Dec-13 Bd. Res. No. 01 dtd. Jan. 26, 2015 26-Jan-15 31-Dec-17
Bd Res. No. 166 dtd.
3475 EDNA GAMO DELLOVA Oct. 17, 2007 31-Dec-09 Bd Res. No. 09 dtd. Feb. 2, 2015 2-Feb-15 31-Dec-17
Bd. Res. No. 193 dtd.
2488 EDNA JARA CARANDANG Oct. 24, 2012 31-Dec-15 Bd. Res. No. 189 dtd. Oct. 14, 2015 1-Jan-16 31-Dec-18

Bd Res. No. 54 dtd. Mar. Bd Res. No. 209 dtd. November 12,
3262 EDNA JURBAN PERALTA 23, 2010 31-Dec-12 2012 1-Jan-13 31-Dec-15

4742 EDNA L. CONSTANTINO Bd. Res. No.72 dtd. Mar. 26, 2010 26-Mar-10 31-Dec-12
Bd. Res. No. 306 dtd.
5450 EDNA LOCQUIAO BOTANES Dec. 27, 2013 31-Dec-15 Bd. Res. No. 78 dtd. March 28, 2016 28-Mar-16 31-Dec-18
Bd. Res. No. 14 dtd.
1505 EDNA M. CABALFIN Feb. 25, 2011 31-Dec-13 Bd. Res. No. 158 dtd. Sept. 27, 2013 1-Jan-14 31-Dec-16

2874 EDNA M. CORTEZ Bd Res. No. 59 dtd. Sept. 06, 2007 6-Sep-07 31-Dec-09

Bd. Res. No. 51 dtd.


1272 EDNA M. PAMFILO Apr. 12, 2005 31-Dec-07
Bd. Res. No. 97 dtd.
2041 EDNA P. SANTOS Oct. 19, 2011 31-Dec-14 Bd. Res. No. 80 dtd. Mar. 28, 2016 28-Mar-16 31-Dec-18
Bd. Res. No. 22 dtd.
4887 EDNA P. YUMOL AND CO. February 25, 2011 31-Dec-13 Bd. Res. No. 349 dtd. Dec. 27, 2013 1-Jan-14 31-Dec-16
Br. Res. No. 129 dtd. August 11,
5893 EDNA PADRE TEJADA 2015 11-Aug-15 31-Dec-17

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LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
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PREVIOUS ACCREDITATION APPROVAL
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NO. PARTNERSHIPS DATE DATE (BR NO. / DATE) From To

5797 EDNA TONGPOEN DIANO Br. Res. No. 92 dtd. July 8, 2015 8-Jul-15 31-Dec-17

Bd. Res. No. 31 dtd.


4689 EDNA V. GARROVILLAS Feb. 12, 2010 31-Dec-12 Bd. Res. No. 79 dtd. July 8, 2015 8-Jul-15 31-Dec-17

Bd. Res. No. 51 dtd.


1273 EDNIE S. EUSEBIO Apr. 12, 2005 31-Dec-07

Bd. Res. No. 78 dtd.


2243 EDRIC ANTHONY BAYLOSIS DE LEON April 16, 2013 31-Dec-15 Bd. Res. No. 69 dtd. July 8, 2015 1-Jan-16 31-Dec-18
Bd. Res. No. 278 dtd. Bd. Res. No. 146 dtd. August 17,
5423 EDSA CABARIBAN BEROY-BANTILAN Dec. 18, 2013 31-Dec-15 2015 1-Jan-16 31-Dec-18
Bd. Res. No. 164 dtd. Bd. Res. No. 172 dtd. Sept. 21,
4733 EDUARDO ALFARO RUBILLOS Sept. 27, 2013 31-Dec-15 2015 1-Jan-16 31-Dec-18

Bd. Res. No. 10 dtd. Bd. Res. No. 133 dtd. August 11,
4323 EDUARDO ARADO PUYAOAN, JR. Feb. 8, 2012 31-Dec-14 2015 11-Aug-15 31-Dec-17

Bd. Res. No. 209 dtd.


2111 EDUARDO BACOLOD ADOPTANTE Oct. 29, 2013 31-Dec-15 Bd. Res. No. 117 dtd. May 5, 2016 5-May-16 31-Dec-18

4923 EDUARDO BOJOS CORDERO Bd. Res. No. 62 dtd. April 26, 2011 26-Apr-11 31-Dec-13 Partner of Eduardo C.
Bd. Res. No. 55 dtd. Cuenca & Co. (Acc. No.
0192 EDUARDO C. CUENCA September 9, 2002 31-Dec-04 0265)

Bd. Res. No. 06 dtd.


1767 EDUARDO CAPULONG HALILI Feb. 8, 2011 31-Dec-13 Bd. Res. No. 193 dtd. Oct. 29, 2013 1-Jan-14 31-Dec-16

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Bd. Res. No. 140 dtd.


2360 EDUARDO DAVID IGNACIO Dec. 2, 2010 31-Dec-12 Bd. Res. No. 271 dtd. Dec. 18, 2013 18-Dec-13 31-Dec-15
Bd. Res. No. 173 dtd. Bd. Res. No. 40(A) dtd. March 4,
0345 EDUARDO DE GUZMAN DE GRACIA Oct. 22, 2012 31-Dec-15 2015 1-Jan-16 31-Dec-18

4202 EDUARDO F. LAMES Bd. Res. No. 150 dtd. Sept. 5, 2008 5-Sep-08 31-Dec-10
Bd. Res. No. 18 dtd. December 12,
5541 EDUARDO FULLENTE SUAREZ 2014 12-Dec-14 31-Dec-16
Bd. Res. No. 15 dtd.
2427 EDUARDO GABOY CALLANTA Jan. 8, 2013 31-Dec-15 Bd. Res. No. 04 dtd. Jan. 27, 2016 27-Jan-16 31-Dec-18
Bd. Res. No. 115 dtd.
2200 EDUARDO GACER CASTELO Dec. 22, 2011 31-Dec-14 Bd. Res. No. 76 dtd. July 8, 2015 8-Jul-15 31-Dec-17

Bd Res. No. 73 dtd. July Bd Res. No. 34 dtd. December 19,


3467 EDUARDO LOPEZ VICENTE 1, 2011 31-Dec-13 2014 19-Dec-14 31-Dec-16

Bd. Res. No. 21 dtd.


1378 EDUARDO LUNA DE LA CRUZ Feb. 25, 2011 31-Dec-13 Bd. Res. No. 287 dtd. Dec. 23, 2013 1-Jan-14 31-Dec-16

3045 EDUARDO M. LEQUIDO Bd Res. No. 88 dtd. Sept. 11, 2007 11-Sep-07 31-Dec-09
Bd. Res. No. 89 dtd.
1784 EDUARDO MABASA MAGALLANES Oct. 11, 2011 31-Dec-14 Bd. Res. No. 09 dtd. Feb. 2, 2015 2-Feb-15 31-Dec-17
Bd. Res. No. 79 dtd.
1601 EDUARDO MARTINEZ SALAS Oct. 7, 2011 31-Dec-13 Bd. Res. No. 224 dtd. Oct. 29, 2013 1-Jan-14 31-Dec-16
Bd Res. No. 63 dtd.
2834 EDUARDO ORTEGA OLAVARIO March 6, 2013 31-Dec-15 Bd Res. No. 90 dtd. Mar. 31, 2016 31-Mar-16 31-Dec-18

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NO. PARTNERSHIPS DATE DATE (BR NO. / DATE) From To

5072 EDUARDO P. DE VERA, III Bd. Res. No. 76 dtd. June 21, 2012 21-Jun-12 31-Dec-14
Bd. Res. No. 03 dtd.
2503 EDUARDO PANTOJA SANTILLAN Jan. 31, 2011 31-Dec-14 Bd. Res. No. 34 dtd. March 3, 2015 3-Mar-15 31-Dec-17
Bd. Res. No. 130 dtd.
5149 EDUARDO Q. ALMIRANTE, JR. Sept. 25, 2012 31-Dec-14 Bd. Res. No. 70 dtd. July 8, 2015 8-Jul-15 31-Dec-17

Bd. Res. No. 229 dtd. Bd. Res. No. 222 dtd. December 1,
2671 EDUARDO SANTIAGO HERRERA December 28, 2012 31-Dec-15 2015 1-Jan-16 31-Dec-18

Br. Res. No. 129 dtd. August 11,


5894 EDUARDO SANTOS ANGELES 2015 11-Aug-15 31-Dec-17

4229 EDUARDO T. HERNANDEZ Bd. Res. No. 157 dtd. Sept. 5, 2008 5-Sep-08 31-Dec-10

2951 EDUARDO W. CARILIMDILIMAN Bd Res. No. 68 dtd. Sept. 06, 2007 6-Sep-07 31-Dec-09
Bd. Res. No. 53
3877 EDWARD CRUZ SANTOS dtd.March 28, 2011 31-Dec-13 Bd. Res. No. 09 dtd. Feb. 2, 2015 2-Feb-15 31-Dec-17
Bd. Res. No. 48 dtd.
0507 EDWARD DAM May 31, 2004 31-Dec-06 Bd. Res. No. 92 dtd. April 17, 2008 17-Apr-08 31-Dec-10

Bd. Res. No. 48 dtd.


0253 EDWARD G. VELANDRES August 27, 2003 31-Dec-05

3404 EDWARD M. MENOR Bd Res. No. 151 dtd. Oct. 3, 2007 3-Oct-07 31-Dec-09

2657 EDWARD V. FLORIN Bd. Res. No. 21 dtd. Jan. 31, 2007 31-Jan-07 31-Dec-09

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NO. PARTNERSHIPS DATE DATE (BR NO. / DATE) From To

2621 EDWARDO N. KIDAYAN Bd. Res. No. 15 dtd. Jan. 29, 2007 29-Jan-07 31-Dec-09
Bd. Res. No. 48 dtd.
0508 EDWIN P. BAYSA May 31, 2004 31-Dec-06
Bd. Res. No. 83 dtd.
3966 EDWIN SUPERAL ARCEGA April 15, 2008 31-Dec-10 Bd. Res. No. 41 dtd. Dec. 19, 2014 19-Dec-14 31-Dec-16

6024 EDWIN DAZON BUMAL-O Br. Res. No. 29 dtd. Feb. 9, 2016 9-Feb-16 31-Dec-18

Bd. Res. No. 25 dtd. Bd. Res. No. 324 dtd. October 26,
4631 EDWIN JOHN OGBAC DAVID Feb. 20, 2012 31-Dec-14 2016 26-Oct-16 31-Dec-18

Bd. Res. No. 43 dtd.


2282 EDWIN M. CULLA May 31, 2006 31-Dec-08

6166 EDWIN MACA GUPID Br. Res. No. 127 dtd. June 6, 2016 6-Jun-16 31-Dec-18

Bd. Res. No. 277 dtd.


5420 EDWIN MAGANDING DELOS SANTOS, JR. Dec. 18, 2013 31-Dec-15 Bd. Res. No. 241 dtd. Dec. 4, 2015 1-Jan-16 31-Dec-18

Bd. Res. No. 10 dtd.


4344 EDWIN MANIGBAS MARASIGAN Feb. 8, 2012 31-Dec-14 Bd. Res. No. 40 dtd. Dec. 19, 2014 1-Jan-15 31-Dec-17

4577 EDWIN P. BERNAL Bd. Res. No. 80 dtd. July 15, 2009 15-Jul-09 31-Dec-11

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LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
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NO. PARTNERSHIPS DATE DATE (BR NO. / DATE) From To

Bd Res. No. 145 dtd.


3064 EDWIN RANES TORRALBA Sept. 25, 2012 31-Dec-15 Bd Res. No. 166 dtd. Sept. 17, 2015 1-Jan-16 31-Dec-18

5371 EDWIN S. SIVA Bd. Res. No. 178 dtd. Oct. 29, 2013 29-Oct-13 31-Dec-15

Bd Res. No. 43 dtd. Feb.


3206 EDWINA R. MISCREOLA 11, 2013 31-Dec-15 Bd Res. No. 273 dtd. Dec. 28, 2015 1-Jan-16 31-Dec-18

Bd. Res. No. 109 dtd.


4159 EFLIDA PEREZ NILLO June 4, 2013 31-Dec-16 Bd. Res. No. 97 dtd. APRIL 12, 2016 1-Jan-17 31-Dec-19

Bd. Res. No. 133 dtd. August 28,


5340 EFREN BETIONG DUMAUAL 2013 28-Aug-13 31-Dec-15

Bd. Res. No. 117 dtd.


2480 EFREN DE BORJA BAUTISTA Dec. 22, 2011 31-Dec-14 Bd. Res. No. 54 dtd. Dec. 29, 2014 1-Jan-15 31-Dec-17

Bd. Res. No. 10 dtd.


1109 EFREN FLORES SABADO Feb. 25, 2011 31-Dec-13 Bd. Res. No. 224 dtd. OCT. 29, 2013 1-Jan-14 31-Dec-16

Bd Res. No. 51 dtd.


2808 EFREN FRITZ PAREL MANALANSAN Sept. 06, 2007 31-Dec-09 Bd Res. No. 268 dtd. Dec. 28, 2015 28-Dec-15 31-Dec-17

Bd. Res. No. 139 dtd.


4645 EFREN GIMENO GUNGON October 27, 2009 31-Dec-11 Bd. Res. No. 77 dtd. Mar. 28, 2016 28-Mar-16 31-Dec-18

Bd. Res. No. 48 dtd.


3828 EFREN MONTALBA APIAG Jan. 28, 2008 31-Dec-10 Bd. Res. No. 238 dtd. Dec. 4, 2015 4-Dec-15 31-Dec-17

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Bd. Res. No. 77 dtd. Bd. Res. No. 21 dtd. December 19,
0911 EFREN MORLEY BRAVO Oct. 7, 2011 31-Dec-14 2014 1-Jan-15 31-Dec-17

3320 EFREN R. COSINAS Bd Res. No. 138 dtd. Sept. 27, 2007 27-Sep-07 31-Dec-09

Bd. Res. No. 28 dated


0152 EFREN S. GUTIERREZ May 10, 2002 31-Dec-04 Bd. Res. No. 40 dtd. May 30, 2006 30-May-06 31-Dec-08

5787 EGARD SASTRE BARRION Br. Res. No. 91 dtd. July 8, 2015 8-Jul-15 31-Dec-17

Bd. Res. No. 78 dtd.


4124 EGDONA G. BIO Oct. 7, 2011 31-Dec-13 Bd. Res. No. 214 dtd. Oct. 29, 2013 1-Jan-14 31-Dec-16

Bd Res. No. 83 dtd. April Bd Res. No. 199 dtd. November 2,


2941 EILEEN BAUTISTA SANCHEZ 16, 2013 31-Dec-15 2015 1-Jan-16 31-Dec-18

4117 EILEEN JOYCE A. MANGUERRA Bd. Res. No. 124 dtd. June 16, 2008 16-Jun-08 31-Dec-10

6231 EINSTEIN ABADAM BASOBAS Br. Res. No. 142 dtd. June 10, 2016 10-Jun-16 31-Dec-18

Bd. Res. No. 129 dtd.


0834 ELADIO S. PASAMBA Nov. 10, 2004 31-Dec-06

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Bd. Res. No. 126 dtd.


2361 ELAINE JANE TE SABADO Sept. 19, 2012 31-Dec-14 Bd. Res. No. 11 dtd. Feb. 2, 2015 2-Feb-15 31-Dec-17

Bd Res. No. 165 dtd.


3254 ELAINE LIM TAN Oct. 22, 2012 31-Dec-15 Bd Res. No. 26 dtd. Feb. 9, 2016 9-Feb-16 31-Dec-18

Bd. Res. No. 37 dtd.


1051 ELAINE R. ANG Mar. 18, 2005 31-Dec-07

Bd. Res. No. 217 dtd. Bd. Res. No. 203 dtd. November 2,
4832 ELDA TORDECILLA BAILON November 23, 2012 31-Dec-15 2015 1-Jan-16 31-Dec-18

Bd. Res. No. 139 dtd. October 27,


4647 ELEANOR C. SANGALANG 2009 27-Oct-09 31-Dec-11

4376 ELEANOR E. USAL Bd. Res. No. 22 dtd. Mar. 4, 2009 4-Mar-09 31-Dec-11

3468 ELEANOR G. ALGERRE Bd Res. No. 165 dtd. Oct. 17, 2007 17-Oct-07 31-Dec-09

Br. Res. No. 169 dtd. September 21,


5946 ELEANOR LABASAN CAYETANO 2015 21-Sep-15 31-Dec-17

Bd. Res. No. 306 dtd. Bd. Res. No. 20 dtd. February 9,
5451 ELEANOR PADOLINA HIPOLITO Dec. 27, 2013 31-Dec-15 2016 9-Feb-16 31-Dec-18

Bd. Res. No. 20 dtd.


4336 ELEINE APAD QUIRONG Feb. 20, 2012 31-Dec-14 Bd. Res. No. 34 dtd. March 3, 2015 3-Mar-15 31-Dec-17

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Bd Res. No. 16 dtd. Jan.


3055 ELENA ASERINA FRANCISCO TRAJANO 8, 2013 31-Dec-15 Bd Res. No. 117 dtd. May 5, 2016 5-May-16 31-Dec-18

Bd. Res. No. 82 dtd.


4063 ELENA B. FABIAN - FELIPE April 16, 2013 31-Dec-16 Bd. Res. No. 95 dtd. April 12, 2016 1-Jan-17 31-Dec-19

Bd. Res. No. 81 dtd.


0435 ELENA CARPIO-ABSALUD August 13, 2012 31-Dec-14 Bd. Res. No. 61 dtd. July 8, 2015 8-Jul-15 31-Dec-17

Bd. Res. No. 41 dtd.


0972 ELENA CHING DEL MUNDO March 28, 2011 31-Dec-13 Bd. Res. No. 169 dtd. Sept. 27, 2013 1-Jan-14 31-Dec-16
Bd. Res. No. 46 dtd.
4104 ELENA CIELO RAMOS MANALO March 28, 2011 31-Dec-13 Bd. Res. No. 315 dtd. Dec. 27, 2013 1-Jan-14 31-Dec-16
Bd. Res. No. 02 dtd. Bd. Res. No. 198 dtd. November 2,
5208 ELENA D. AGUILA January 8, 2013 31-Dec-15 2015 1-Jan-16 31-Dec-18
Bd. Res. No. 12 dtd.
4831 ELENA GARINGAN REYES Jan. 8, 2013 31-Dec-15 Bd. Res. No. 23 dtd. Feb. 9, 2016 9-Feb-16 31-Dec-18

2695 ELENA GONZALES GALICINAO Bd. Res. No. 31 dtd. Mar. 2, 2007 2-Mar-07 31-Dec-09
Bd. Res. No. 256 dtd.
0418 ELENA GUILARAN ARCEÑO December 21, 2010 31-Dec-13 Bd. Res. No. 162 dtd. Sept. 27, 2013 1-Jan-13 31-Dec-16

Bd. Res. No. 160 dtd.


0890 ELENA H. VALLESTEROS Dec. 21, 2010 31-Dec-13 Bd. Res. No. 149 dtd. Sept. 9, 2013 1-Jan-14 31-Dec-16
Bd Res. No. 60 dtd.
2885 ELENA P. PARAFINA Sept. 06, 2007 31-Dec-09 Bd Res. No. 81 dtd. April 14, 2010 14-Apr-10 31-Dec-12

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Bd Res. No. 235 dtd.
2900 ELENA PEREÑA OCAMPO December 28, 2012 31-Dec-14 Bd Res. No. 44 dtd. March 11, 2015 11-Mar-15 31-Dec-17

Bd Res. No. 91 dtd.


3070 ELENA RAMOS SALDAÑA Sept. 11, 2007 31-Dec-09 Bd Res. No. 62 dtd. April 26, 2011 26-Apr-11 31-Dec-13

Bd Res. No. 35 dtd. Bd Res. No. 324 dtd. October 26,


2858 ELENITA RAMIL CIMANES December 19, 2014 31-Dec-16 2016 1-Jan-17 31-Dec-19

Bd. Res. No. 251 dtd. December 28,


5196 ELENITA A. ACEVEDO 2012 28-Dec-12 31-Dec-14

Bd. Res. No. 16 dtd.


1975 ELENITA ABOLENCIA MALLANAO Mar. 4, 2009 31-Dec-11 Bd. Res. No. 54 dtd. Dec. 29, 2014 1-Jan-15 31-Dec-17
Bd. Res. No. 79 dtd. Bd. Res. No. 177 dtd. October 13,
2698 ELENITA G. TEODORO - GABASAN June 21, 2012 31-Dec-15 2015 1-Jan-16 31-Dec-18
Bd. Res. No. 87 dtd.
5085 ELENITA J. HIDALGO August 13, 2012 31-Dec-14 Bd. Res. No. 76 dtd. July 8, 2015 8-Jul-15 31-Dec-17

Bd. Res. No. 82 dtd.


2450 ELENITA M. REYNA Nov. 10, 2006 31-Dec-08
Bd. Res. No. 184 dtd.
5391 ELENO OCAMPO BURAY, JR. Oct. 29, 2013 31-Dec-15 Bd. Res. No. 239 dtd. Dec. 4, 2015 1-Jan-16 31-Dec-18
Bd. Res. No. 35 dtd. Bd. Res. No. 07 dtd. August 13,
4278 ELEUTERIA A. GARAY March 28, 2011 31-Dec-13 2014 13-Aug-14 31-Dec-16

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Bd. Res. No. 162 dtd.


4242 ELEUTERIA SM. MANUEL-FRANCISCO Oct. 28, 2008 31-Dec-10 Bd. Res. No. 19 dtd. Feb. 25, 2011 25-Feb-11 31-Dec-13

5850 ELFREN QUERI LITIATCO Br. Res. No. 101 dtd. July 14, 2015 8-Jul-15 31-Dec-17

Bd. Res. No. 112 dtd.


0805 ELIAS E. ANTONIO Oct. 21, 2004 31-Dec-06
Bd. Res. No. 43 dtd.
2284 ELIEZAR T. BAYLA May 31, 2006 31-Dec-08

4746 ELIGIO S. DE LA CRUZ Bd. Res. No.75 dtd. Mar. 26, 2010 26-Mar-10 31-Dec-12
Bd Res. No. 69 dtd.
2959 ELINO LORILLA MAPAGDALITA Sept. 06, 2007 31-Dec-09 Bd Res. No. 88 dtd. April 30, 2010 30-Apr-10 31-Dec-12
Bd. Res. No. 174 dtd.
2264 ELISA BADAÑO ENAGE Oct. 11, 2011 31-Dec-14 Bd. Res. No. 41 dtd. Dec. 19, 2014 1-Jan-15 31-Dec-17
Bd. Res. No. 03 dtd. Bd. Res. No. 29 dtd. December 19,
4422 ELISA BAGAYBAGAYAN PAGARIGAN Jan. 31, 2012 31-Dec-14 2014 1-Jan-15 31-Dec-17

3214 ELISA G. MARIANO - BENITEZ Bd Res. No. 118 dtd. Sept. 14, 2007 14-Sep-07 31-Dec-09

Bd. Res. No. 91 dtd.


1625 ELISEO A. AURELLADO Sept 21, 2005 31-Dec-07
Br. Res. No. 23 dtd. February 4,
5654 ELISEO ANGELES FERNANDEZ 2015 4-Feb-15 31-Dec-17

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Bd Res. No. 159 dtd. Bd Res. No. 141 dtd. August 14,
3417 ELISEO LUSABIA DE LA CRUZ Oct. 22, 2012 31-Dec-15 2015 1-Jan-16 31-Dec-18

ELISES & CIUDADANO (Formerly: AMPIL, ELISES, Bd. Res. No. 256 dtd.
0161 CIUDADANO & CO.) December 28, 2012 31-Dec-15 Bd. Res. No. 44 dtd. Feb. 11, 2016 11-Feb-16 31-Dec-18
Bd Res. No. 75 dtd. Mar.
3530 ELISEUS PAJO FRANCO 26, 2010 31-Dec-12 Bd Res. No. 338 dtd. Dec. 27, 2013 27-Dec-13 31-Dec-15

Bd. Res. No. 239 dtd. Bd. Res. No. 177 dtd. October 13,
0701 ELIZABETH ARQUIZA-PARREÑO December 28, 2012 31-Dec-15 2015 1-Jan-16 31-Dec-18

2739 ELIZABETH B. SANTIAGO Bd. Res. No. 42 dtd. Mar. 2, 2007 2-Mar-07 31-Dec-09

Bd. Res. No. 84 dtd. July


1543 ELIZABETH B. YANG 5, 2005 31-Dec-07 Bd. Res. No. 147 dtd. Sept. 5, 2008 5-Sep-08 31-Dec-10

Bd Res. No. 51 dtd. Feb. Bd Res. No. 206 dtd. November 2,


3523 ELIZABETH BAG-ONGAN ATILON 11, 2013 31-Dec-15 2015 1-Jan-16 31-Dec-18

Bd Res. No. 56 dtd.


2892 ELIZABETH C. IÑIGO Mar. 23, 2010 31-Dec-12 Bd Res. No. 44 dtd. Feb. 11, 2013 11-Feb-13 31-Dec-15
Bd. Res. No. 111 dtd.
0797 ELIZABETH C. NITO Oct. 21, 2004 31-Dec-06 Bd. Res. No. 62 dtd. April 26, 2011 4/26/2011 31-Dec-13

Bd. Res. No. 53 dtd.


4279 ELIZABETH C. TORIBIO March 28, 2011 31-Dec-13 Bd. Res. No. 217 dtd. Oct. 29, 2013 1-Jan-14 31-Dec-16

5406 ELIZABETH CASTILLO PINGA Bd. Res. No. 187 dtd. Oct. 29, 2013 29-Oct-13 31-Dec-15

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3976 ELIZABETH D. ALBALADEJO Bd. Res. No. 86 dtd. April 15, 2008 15-Apr-08 31-Dec-10
Bd. Res. No. 125 dtd. Bd. Res. No. 288 dtd. September 28,
4915 ELIZABETH D. GAMBOA August 28, 2013 31-Dec-16 2016 1-Jan-17 31-Dec-19

Bd Res. No. 221 dtd. Bd Res. No. 133 dtd. August 11,
3651 ELIZABETH D. PEREZ December 28, 2012 31-Dec-14 2015 11-Aug-15 31-Dec-17

6076 ELIZABETH ESPARRAGO ESTONANTO Br. Res. No. 52 dtd. Feb. 18, 2016 18-Feb-16 31-Dec-18
Bd. Res. No. 12 dtd.
4773 ELIZABETH G. MACAVINTA Jan. 8, 2013 31-Dec-15 Bd. Res. No. 230 dtd. Dec. 1, 2015 1-Jan-16 31-Dec-18
Bd. Res. No. 22 dtd.
4377 ELIZABETH IÑIGO ARIZAPA Mar. 4, 2009 31-Dec-11 Bd. Res. No. 283 dtd. Dec. 23, 2013 23-Dec-13 31-Dec-15
Bd. Res. No. 103 dtd. October 26,
4604 ELIZABETH L. OROZA 2009 26-Oct-09 31-Dec-11
Bd Res. No. 126 dtd.
3704 ELIZABETH M. LLANA August 28, 2013 31-Dec-16 Bd Res. No. 274 dtd. Sept. 23, 2016 1-Jan-17 31-Dec-19
Bd. Res. 01 dtd. Feb. 9,
0318 ELIZABETH P. PINEDA 2004 31-Dec-06
Bd. Res. No. 35 dtd.
1160 ELIZABETH PE YAP March 28, 2011 31-Dec-13 Bd. Res. No. 318 dtd. Dec. 27, 2013 1-Jan-14 31-Dec-16
Bd. Res. No. 142 dtd.
1805 ELIZABETH SOBREMISANA ESTRELLA Dec. 2, 2010 31-Dec-13 Bd. Res. No. 221 dtd. Dec. 1, 2015 1-Dec-15 31-Dec-17
Bd. Res. No. 113 dtd.
2658 ELIZABETH TAN - ARQUERO Sept. 6, 2012 31-Dec-15 Bd. Res. No. 166 dtd. Sept. 17, 2015 1-Jan-16 31-Dec-18
Bd. Res. No. 110 dtd.
1714 ELIZABETH UYYCO-GARCIA Oct. 26, 2005 31-Dec-07 Bd. Res. No. 32 dtd. Jan. 28, 2008 28-Jan-08 31-Dec-10

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Br. Res. No. 28 dtd. February 18,
5667 ELIZABETH V. BUENAVENTURA 2015 18-Feb-15 31-Dec-17

ELIZABETH VILLAFRANCA HULIPAS ( Formerly: Bd Res. No. 17 dtd. Jan.


3292 ELIZABETH Q. VILLAFRANCA) 8, 2013 31-Dec-15 Bd Res. No. 229 dtd. Dec. 1, 2015 1-Jan-16 31-Dec-18
Bd. Res. No. 46 dtd.
1942 ELLEN BELLO DE GUZMAN March 28, 2012 31-Dec-14 Bd. Res. No. 66 dtd. July 8, 2015 8-Jul-15 31-Dec-17

Bd. Res. No. 104 dtd.


2014 ELLEN HIPOL MARIGMEN Oct. 21, 2011 31-Dec-14 Bd. Res. No. 30 dtd. Dec. 19, 2014 1-Jan-15 31-Dec-17

3126 ELLEN N. CORONADO Bd Res. No. 98 dtd. Sept. 11, 2007 11-Sep-07 31-Dec-09
Bd Res. No. 95 dtd. Oct.
3693 ELLEN N. DINIO 19, 2011 31-Dec-13 Bd Res. No. 07 dtd. August 13, 2013 13-Aug-14 31-Dec-16

ELLEN ROSE M. PINEDA ( Formerly: ELLEN ROSE UNITE Bd. Res. No. 78 dtd. July Bd. Res. No. 08 dtd. February 2,
4568 MANUEL) 15, 2009 31-Dec-11 2015 2-Feb-15 31-Dec-17

4690 ELLERTON D. DANGATAN Bd. Res. No. 31 dtd. Feb. 12, 2010 12-Feb-10 31-Dec-12

Bd. Res. No. 163 dtd.


1321 ELLINOR CRUZ FUA Dec. 21, 2010 31-Dec-13 Bd. Res. No. 188 dtd. Oct. 29, 2013 1-Jan-14 31-Dec-16
Bd. Res. No. 160 dtd.
0971 ELMA BUCAO VILLAMIL Dec. 21, 2010 31-Dec-13 Bd. Res. No. 208 dtd. Oct. 29, 2013 1-Jan-14 31-Dec-16
Bd. Res. No. 43 dtd.
2283 ELMA M. BOBIS May 31, 2006 31-Dec-08

3992 ELMA MARIÑAS MAGDAUG Bd. Res. No. 89 dtd. April 17, 2008 17-Apr-08 31-Dec-10

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Bd. Res. No. 118 dtd.


4479 ELMAR CALDAMO CALUSCUSAN Dec. 22, 2011 31-Dec-14 Bd. Res. No. 59 dtd. Dec. 29, 2014 1-Jan-15 31-Dec-17
Bd. Res. No. 74 dtd.
2285 ELMAR SAN MARTE SALGADO June 5, 2012 31-Dec-14 Bd. Res. No. 62 dtd. Dec. 29, 2014 1-Jan-15 31-Dec-17

Br. Res. No. 233 dtd. December 4,


5989 ELMER C. NAGERA 2015 4-Dec-15 31-Dec-17

5579 ELMER OJERIO PURISIMA Bd. Res. No. 26 dtd. Dec. 19, 2014 19-Dec-14 31-Dec-16
Bd. Res. No. 148 dtd.
4190 ELMER T. JAVIER Sept. 5, 2008 31-Dec-10 Bd. Res. No. 73 dtd. July 1, 2011 1-Jul-11 31-Dec-13

Bd. Res. No. 86 dtd.


2481 ELMIE P. MELU - GODORNES Nov. 10, 2006 31-Dec-08
Bd. Res. No. 90 dtd.
4959 ELMIRA F. PEDRO Oct. 11, 2011 31-Dec-13 Bd. Res. No. 335 dtd. Dec. 27, 2013 1-Jan-14 31-Dec-16
Bd. Res. No. 33 dtd.
4526 ELNA C. TOME Feb. 29, 2012 31-Dec-14 Bd. Res. No. 64 dtd. July 8, 2015 8-Jul-15 31-Dec-17
Bd. Res. No. 35 dtd. Bd. Res. No. 34 dtd. December 19,
1602 ELNADELIA TADEO TORRIJOS Feb. 29, 2012 31-Dec-14 2014 1-Jan-15 31-Dec-17

Bd. Res. No. 60 dtd.


2396 ELOISA A. SAMOZA Sept. 11, 2006 31-Dec-08
Bd. Res. No. 135 dtd.
0305 ELOISA BANTING ESTACION Oct. 27, 2009 31-Dec-12 Bd. Res. No. 158 dtd. Oct. 22, 2012 1-Jan-13 31-Dec-15

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6248 ELOISA F. MANGALI Br. Res. No. 196 dtd. August 2, 2016 2-Aug-16 31-Dec-18

Bd. Res. No. 191 dtd.


0973 ELPIDIO ALABAT JAO Oct. 24, 2012 31-Dec-14 Bd. Res. No. 22 dtd. Feb. 9, 2016 9-Feb-16 31-Dec-18
Bd. Res. No.347 dtd.
2702 ELPIDIO DE BELEN VALINO Dec. 27, 2013 31-Dec-15 Bd. Res. No. 265 dtd. Dec. 21, 2015 1-Jan-16 31-Dec-18
Bd. Res. No. 25 dtd.
2168 ELPIDIO DIAZ ABELA January 23, 2013 31-Dec-15 Bd Res. No. 89 dtd. Mar. 31, 2016 31-Mar-16 31-Dec-18

Bd. Res. No. 116 dtd.


1768 ELPIDIO O. BARCELONA III Nov. 30, 2005 31-Dec-07 Bd. Res. No. 109 dtd. May 12, 2008 12-May-08 31-Dec-10
Bd. Res. No. 53 dtd.
0560 ELSA ACOJIDO RETONEL Feb. 11, 2013 31-Dec-15 Bd Res. No. 88 dtd. Mar. 31, 2016 31-Mar-16 31-Dec-18
Bd. Res. No. 236 dtd.
4448 ELSA CORTES ROCO - RUADO December 28, 2012 31-Dec-14 Bd. Res. No. 62 dtd. July 8, 2015 8-Jul-15 31-Dec-17

Bd. Res. No. 116 dtd.


4081 ELSA G. ISAAC May 29, 2008 31-Dec-10 Bd. Res. No. 67 dtd. April 26, 2011 26-Apr-11 31-Dec-13
Br. Res. No. 140 dtd. August 14,
5912 ELSA MOISES CANETE 2015 14-Aug-15 31-Dec-17

Bd. Res. No. 11 dtd.


4363 ELSA P. AGUILAR Feb. 8, 2012 31-Dec-14 Bd. Res. No. 50 dtd. Dec. 29, 2014 1-Jan-15 31-Dec-17

Bd. Res. No. 52 dtd.


0655 ELSA P. LEGASPI-MONDEJAR June 9, 2004 31-Dec-06

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Bd. Res. No. 44 dtd.


1161 ELSA S. ELADIO Apr. 12, 2005 31-Dec-07

3905 ELSA S. SOMBILLA Bd. Res. No. 65 dtd. April 2, 2008 2-Apr-08 31-Dec-10
Bd Res. No. 192 dtd.
3016 ELSA SANTOS LIWANAG Oct. 24, 2012 31-Dec-15 Bd Res. No. 238 dtd. Dec. 4, 2015 1-Jan-16 31-Dec-18
Bd Res. No. 14 dtd. Jan.
3017 ELSIE C. GOTAUCO 8, 2013 31-Dec-15 Bd Res. No. 26 dtd. Feb. 9, 2016 9-Feb-16 31-Dec-18

3427 ELSIE E. DELA ROSA Bd Res. No. 157 dtd. Oct. 8, 2007 8-Oct-07 31-Dec-09
Bd. Res. No. 08 dtd. February 8,
4866 ELSIE SALAZAR YAP 2011 8-Feb-11 31-Dec-13

Bd. Res. No. 36 dtd.


0445 ELSITA C. CABALUNA April 14, 2004 31-Dec-06
Bd. Res. No. 95 dtd.
4260 ELTON TULAYTAY BERMISO Oct. 19, 2011 31-Dec-13 Bd. Res. No. 203 dtd. Oct. 29, 2013 1-Jan-14 31-Dec-16

Bd. Res. No. 52 dtd.


0657 ELVERA D. BORROMEO June 9, 2004 31-Dec-06

Br. Res. No. 126 dtd. August 11,


5878 ELVIN BANA-AY TINSAY 2015 11-Aug-15 31-Dec-17
Br. Res. No. 149 dtd. August 17,
5931 ELVIN P. VARGAS 2015 17-Aug-15 31-Dec-17
Bd. Res. No. 28 dated
0153 ELVIRA L. CORDERO May 10, 2002 31-Dec-04

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Bd. Res. No. 159 dtd.


0923 ELVIRA L. LEBRILLA Dec. 21, 2010 31-Dec-13 Bd. Res. No. 211 dtd. Oct. 29, 2013 1-Jan-13 31-Dec-16
Bd. Res. No. 75 dtd.
0703 ELVIRA L. MIRANDA-VALEZ Sept 15, 2004 31-Dec-06
Bd. Res. No. 37 dtd.
5256 ELVIRA T. BERNADAS February 11, 2013 31-Dec-15 Bd. Res. No. 79 dtd. Mar. 28, 2016 28-Mar-16 31-Dec-18

3531 ELVIZA M. MAGALLANES Bd Res. No. 179 dtd. Nov. 6, 2007 6-Nov-07 31-Dec-09
Bd. Res. No. 119 dtd. Bd. Res. No. 125 dtd. August 28,
4120 ELY ABUSO VILLANUEVA Sept. 6, 2010 31-Dec-13 2013 1-Jan-14 31-Dec-16

Bd. Res. No. 65 dtd.


4674 ELY GALLAND A. JUMAO-AS March 6, 2013 31-Dec-15 Bd. Res. No. 51 dtd. Feb. 18, 2016 18-Feb-16 31-Dec-18
Bd. Res. No. 48 dtd.
1258 ELY ROJAS BRETAÑA March 28, 2011 31-Dec-13 Bd. Res. No. 17 dtd. Feb. 2, 2015 2-Feb-15 31-Dec-17
Bd Res. No. 212 dtd.
3255 ELY V. BONSATO Oct. 29, 2013 31-Dec-15 Bd Res. No. 51 dtd. Feb. 18, 2016 18-Feb-16 31-Dec-18
Bd. Res. No. 05 dtd.
0228 EMELDA S. GLEMA February 4, 2003 31-Dec-05

Bd. Res. No. 134 dtd.


1295 EMELIA BURGOS PRIEGO Dec. 2, 2010 31-Dec-13 Bd. Res. No. 199 dtd. Oct. 29, 2013 1-Jan-14 31-Dec-16

Bd. Res. No. 176 dtd.


4838 EMELIE SATUR GASIC Oct. 22, 2012 31-Dec-15 Bd. Res. No. 223 dtd. Dec. 1, 2015 1-Jan-16 31-Dec-18
Bd. Res. No. 92 dtd.
4612 EMELITA BONDOC GUEVARRA August 13, 2012 31-Dec-14 Bd. Res. No. 264 dtd. Sept. 23, 2016 23-Sep-16 31-Dec-18

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Bd. Res. No. 101 dtd.
0892 EMELITA CHARITY MAE ARBAN-ESCOBAR May 12, 2008 31-Dec-10 Bd. Res. No. 79 dtd. Oct. 7, 2011 7-Oct-11 31-Dec-13
Br. Res. No. 138 dtd. August 14,
5903 EMELITA G. TAGATAC 2015 14-Aug-15 31-Dec-17

Bd. Res. No. 07 dtd.


1905 EMELITA O. MALLARI - ARABE Jan. 24, 2006 31-Dec-08

5027 EMELY LANDICHO GENERAL Bd. Res. No. 30 dtd. Feb. 20, 2012 20-Feb-12 31-Dec-14

Bd. Res. No. 187 dtd. October 24,


5229 EMELYN V. MATUTINA 2012 24-Oct-12 31-Dec-14
Bd. Res. No. 60 dtd.Mar.
3870 EMERCIANA TOLENTINO CORTEZ 18, 2008 31-Dec-10 Bd. Res. No. 144 dtd. Sept. 25, 2012 25-Sep-12 31-Dec-14

Bd. Res. No. 76 dtd.


0725 EMERITA C. LIM Sept 15, 2004 31-Dec-06
Bd Res. No. 181 dtd.
3543 EMERITA DE LEON GATCHALIAN Nov. 6, 2007 31-Dec-09 Bd. Res. No. 113 dtd. Oct 26, 2009 1-Jan-10 31-Dec-12
Bd. Res. No. 25 dtd.
1433 EMERITA TUAZON PEREZ Feb. 20, 2012 31-Dec-14 Bd. Res. No. 40 dtd. Dec. 19, 2014 1-Jan-15 31-Dec-17

Bd. Res. No. 17 dtd.


5011 EMERITO L. SANCHEZ & COMPANY Feb. 20, 2012 31-Dec-14 Bd. Res. No. 04 dtd. Jan. 26, 2015 26-Jan-15 31-Dec-17
Bd. Res. No. 155 dtd. Bd. Res. No. 2885 dtd. Dec. 23,
3856 EMERIZA GONZALES BORJA Dec. 21, 2010 31-Dec-13 2013 1-Jan-14 31-Dec-16

Page 157
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Bd. Res. No. 07 dtd.


1906 EMERLINDA DUMANDAN CABUSAO Jan. 24, 2006 31-Dec-08 Bd. Res. No. 56 dtd. April 17, 2009 17-Apr-09 31-Dec-11

Bd. Res. No. 110 dtd.


0777 EMERLITA P. PALANG Oct. 21, 2004 31-Dec-06 Bd. Res. No. 69 dtd. June 5, 2012 5-Jun-12 31-Dec-14
Bd. Res. No. 88 dtd.
2566 EMERSON MADRIDEO MATURGO April 30, 2010 31-Dec-12 Bd. Res. No. 08 dtd. August 13, 2014 13-Aug-14 31-Dec-16
Bd Res. No. 81 dtd. April
3200 EMIL BARTOLOME BERNABE 14, 2010 31-Dec-12 Bd Res. No. 48 dtd. Feb. 11, 2013 11-Feb-13 31-Dec-15

3643 EMILIA B. ROMERO Bd Res. No. 08 dtd. Jan. 9, 2008 9-Jan-08 31-Dec-10

5818 EMILIA C. SALONGA Br. Res. No. 94 dtd. July 8, 2015 8-Jul-15 31-Dec-17

Bd. Res. No. 49 dtd.


2987 EMILIA GLADYS S. DE JESUS March 28, 2012 31-Dec-15 Bd. Res. No. 226 dtd. Dec. 1, 2015 1-Jan-16 31-Dec-18
Bd. Res. No. 178 dtd. Bd. Res. No. 201 dtd. November 2,
2869 EMILIA GUILALAS SANTOS Oct. 22, 2012 31-Dec-15 2015 1-Jan-16 31-Dec-18

Bd Res. No. 217 dtd.


3041 EMILIA ONG SANTOS November 23, 2012 31-Dec-15 Bd Res. No. 271 dtd. Dec. 28, 2015 1-Jan-16 31-Dec-18

Bd. Res. No. 90 dtd.


5298 EMILIA SY ONG April 16, 2013 31-Dec-15 Bd. Res. No. 187 dtd. Oct. 14, 2015 1-Jan-16 31-Dec-18

Page 158
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
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PREVIOUS ACCREDITATION APPROVAL
REG. NAME OF FIRM / BR. NO. EXPIRY REFERENCE VALIDITY REMARKS
NO. PARTNERSHIPS DATE DATE (BR NO. / DATE) From To
Bd. Res. No. 64 dtd.
5056 EMILIANA GLORIOSO MAURICIO April 26, 2012 31-Dec-14 Bd. Res. No. 62 dtd. July 8, 2015 8-Jul-15 31-Dec-17
Bd. Res. No. 44 dtd.
1162 EMILIANO CORTEZ CANLAS Apr. 12, 2005 31-Dec-07 Bd. Res. No. 17 dtd. Mar. 4, 2009 4-Mar-09 31-Dec-11

4960 EMILIANO DE LA CRUZ MACALAGAY Bd. Res. No. 90 dtd. Oct. 11, 2011 11-Oct-11 31-Dec-13
Bd. Res. No. 108 dtd.
1702 EMILIANO G. LORENZO, JR. Oct. 26, 2005 31-Dec-07
Bd. Res. No. 54 dtd.
2347 EMILIE B. BIGBIG Sept. 8, 2006 31-Dec-08
Bd. Res. No. 125 dtd. Bd. Res. No. 194 dtd. October 24,
4817 EMILIO BAYANG PANGANIBAN, JR. October 4, 2010 31-Dec-12 2012 1-Jan-13 31-Dec-15
Bd. Res. No. 186 dtd.
5398 EMILIO CASTRO BAUTISTA Oct. 29, 2013 31-Dec-15 Bd. Res. No. 2246 dtd. Dec. 1, 2015 1-Jan-16 31-Dec-18

Bd. Res. No. 40 dtd.


1110 EMILIO G. JISON, JR. Mar. 18, 2005 31-Dec-07

Bd. Res. No. 113 dtd.


1603 EMILIO M. PIANSAY Nov. 8, 2005 31-Dec-07
Bd. Res. No. 15 dtd.
1959 EMILY C. ABELLA Mar. 3, 2006 31-Dec-08

Bd. Res. No. 162 dtd.


1141 EMILY C. GAGALAC Dec. 21, 2010 31-Dec-13 Bd. Res. No. 08 dtd. August 13, 2014 13-Aug-14 31-Dec-16
Bd. Res. No. 44 dtd.
2302 EMILY F. ESPINEDA May 31, 2006 31-Dec-08 Bd. Res. No. 59 dtd. Mar. 23, 2010 23-Mar-10 31-Dec-12

Page 159
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
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PREVIOUS ACCREDITATION APPROVAL
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NO. PARTNERSHIPS DATE DATE (BR NO. / DATE) From To
Bd. Res. No. 31 dtd.
0999 EMILY I. DIMARANAN Feb. 22, 2005 31-Dec-07
Bd. Res. No. 109 dtd.
0357 EMILY L. CAILLES LO Nov 8, 2011 31-Dec-14 Bd. Res. No. 62 dtd. Dec. 29, 2014 1-Jan-15 31-Dec-17

4398 EMILY L. GUANZON Bd. Res. No. 25 dtd. Mar. 4, 2009 4-Mar-09 31-Dec-11

3256 EMILY M. ORION Bd Res. No. 125 dtd. Sept. 17, 2007 17-Sep-07 31-Dec-09
Bd. Res. No. 113 dtd.
4387 EMILY V. RAMOS Nov 16, 2011 31-Dec-14 Bd. Res. No. 47 dtd. Dec. 29, 2014 1-Jan-15 31-Dec-17

Bd. Res. No. 26 dtd.


2076 EMILYN T. TANSIONGKUN April 18, 2006 31-Dec-08
Bd. Res. No. 58 dtd.
0483 EMMA NARBAY CEQUIÑA March 6, 2013 31-Dec-15 Bd. Res. No. 08 dtd. Feb. 9, 2016 9-Feb-16 31-Dec-18

Bd. Res. No. 10 dtd. Bd. Res. No. 37 dtd. December 19,
1506 EMMA B. CASACLANG Feb. 8, 2012 31-Dec-14 2014 1-Jan-15 31-Dec-17
Bd. Res. No. 34 dtd.
2098 EMMA C. ROSALES Mar. 6, 2009 31-Dec-11 Bd. Res. No. 80 dtd. April 16, 2013 16-Apr-13 31-Dec-15
Bd. Res. No. 17 dtd.
1976 EMMA H. LIM April 18, 2006 31-Dec-08
Bd. Res. No. 142 dtd.
0461 EMMA L. ALON-MARFIL Sept. 25, 2012 31-Dec-15 Bd. Res. No. 265 dtd. Dec. 21, 2015 1-Jan-16 31-Dec-18
Bd. Res. No. 79 dtd.
0007 EMMA OPINION-RAMOS Nov. 03, 2003 31-Dec-06
Bd. Res. No. 110 dtd.
1715 EMMA P. ABELLANOSA-NIEVA Oct. 26, 2005 31-Dec-07 Bd. Res. No. 133 dtd. July 18, 2008 18-Jul-08 31-Dec-10

Page 160
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
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PREVIOUS ACCREDITATION APPROVAL
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NO. PARTNERSHIPS DATE DATE (BR NO. / DATE) From To

4467 EMMA R. DIAZ Bd. Res. No. 39 dtd. Mar. 6, 2009 6-Mar-09 31-Dec-11

Bd. Res. No. 04 dtd.


2516 EMMA TAN LUCERO Feb. 8, 2012 31-Dec-14 Bd. Res. No. 39 dtd. Dec.19, 2014 1-Jan-15 31-Dec-17

4064 EMMA Y. YANGA Bd. Res. No. 113 dtd. May 21, 2008 21-May-08 31-Dec-10
Bd. Res. No. 102 dtd.
5122 EMMANUEL ASUNCION SALAZAR August 13, 2012 31-Dec-14 Bd. Res. No. 61 dtd. July 8, 2015 8-Jul-15 31-Dec-17
Br. Res. No. 138 dtd. August 14,
5904 EMMANUEL CARABIO VILLANUEVA 2015 14-Aug-15 31-Dec-17

Bd. Res. No. 122 dtd.


0891 EMMANUEL CARO SANTIAGO Sept. 6, 2010 31-Dec-13 Bd. Res. No. 153 dtd. Sept. 9, 2013 1-Jan-14 31-Dec-16

Bd. Res. No. 08 dtd. February 8,


4871 EMMANUEL G. LAZARO 2011 8-Feb-11 31-Dec-13
Br. Res. No. 139 dtd. August 14,
5907 EMMANUEL GIGANTONE HEÑORGA 2015 14-Aug-15 31-Dec-17
Bd. Res. No. 11 dtd.
0912 EMMANUEL JASON TAJONERA MENDOZA Jan. 27, 2010 31-Dec-12 Bd. Res. No. 33 dtd. Jan. 23, 2013 23-Jan-13 31-Dec-15
Bd. Res. No. 06 dtd.
1769 EMMANUEL LUNA DUKA Jan. 27, 2010 31-Dec-12 Bd. Res. No. 274 dtd. Dec. 18, 2013 18-Dec-13 31-Dec-15
Bd Res. No. 232 dtd.
2952 EMMANUEL MILLENA FLORECE December 28, 2012 31-Dec-15 Bd Res. No. 27 dtd. Feb. 9, 2016 1-Jan-16 31-Dec-18

Page 161
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
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PREVIOUS ACCREDITATION APPROVAL
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NO. PARTNERSHIPS DATE DATE (BR NO. / DATE) From To

Bd. Res. No. 100 dtd.


1077 EMMANUEL MONDRAGON TIONGSON May 12, 2008 31-Dec-10 Bd. Res. No. 08 dtd. Feb. 8, 2011 8-Feb-11 31-Dec-13

Bd. Res. No. 43 dtd.


2286 EMMANUEL Q. CADUNGOG May 31, 2006 31-Dec-08
Br. Res. No. 244 dtd. August 25,
6299 EMMANUEL QUINDO CADUNGOG 2016 25-Aug-16 31-Dec-18

Bd. Res. No. 39 dtd.


4468 EMMANUEL RABE DAGDAG Mar. 6, 2009 31-Dec-11 Bd. Res. No. 117 dtd. Dec. 22, 2011 1-Jan-12 31-Dec-14
Bd. Res. No. 34 dtd. Bd. Res. No. 202 dtd. November 2,
3759 EMMANUEL RAVELO GARCIA Jan. 28, 2008 31-Dec-10 2015 2-Nov-15 31-Dec-17
Bd. Res. No. 19 dtd.
0060 EMMANUEL S. YU June 18, 2001 31-Dec-03

Bd. Res. No. 160 dtd.


1658 EMMANUEL TORAL MIRANDA Oct. 22, 2012 31-Dec-15 Bd. Res. No. 249 dtd. Dec. 14, 2015 01-Jan-16 31-Dec-18
Bd. Res. No. 19 dtd.
2002 EMMANUEL V. MANANZAN April 18, 2006 31-Dec-08 Bd. Res. No. 60 dtd. Mar. 23, 2010 23-Mar-10 31-Dec-12

Br. Res. No. 18 dtd. February 2,


5640 EMMANUEL VILORIA PERALTA 2015 2-Feb-15 31-Dec-17

3659 EMMANUEL Y. RECARRO Bd Res. No. 10 dtd. Jan. 9, 2008 9-Jan-08 31-Dec-10

5825 EMMANUELLE MANAOIS DE LA CRUZ Br. Res. No. 95 dtd. July 8, 2015 8-Jul-15 31-Dec-17

Page 162
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
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PREVIOUS ACCREDITATION APPROVAL
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NO. PARTNERSHIPS DATE DATE (BR NO. / DATE) From To

Br. Res. No. 148 dtd. August 17,


5927 EMMY TESSALU SANCHEZ BUNIEL 2015 17-Aug-15 31-Dec-17
Bd. Res. No. 202 dtd.
2601 ENCARNACION F. BAUTISTA - JAEN Oct 29, 2012 31-Dec-15 Bd. Res. No. 186 dtd. Oct 14, 2015 1-Jan-16 31-Dec-18
Bd. Res. No. 156 dtd.
4187 ENDRIGA, MANANGU & ASSOCIATES Dec. 21, 2010 31-Dec-13 Bd. Res. No. 236 dtd. Oct. 29, 2013 1-Jan-14 31-Dec-16
Bd. Res. No. 75 dtd.
2224 ENITA U. CAJIGAL Oct. 7, 2011 31-Dec-14 Bd. Res. No. 75 dtd. July 8, 2015 8-Jul-15 31-Dec-17
Bd. Res. No. 38 dtd.
4898 ENNALYN DIMLA LIMIN March 28, 2011 31-Dec-13 Bd. Res. No. 199 dtd. Oct. 29, 2013 1-Jan-14 31-Dec-16
Bd. Res. No. 168 dtd. Bd. Res. No. 132 dtd. August 11,
5362 ENRICO ANTONIO BLAS Sept. 27, 2013 31-Dec-15 2015 1-Jan-16 31-Dec-18

Bd. Res. No. 09 dtd.


0658 ENRICO BENEGAS REYES Feb. 8, 2012 31-Dec-14 Bd. Res. No. 120 dtd. July 24, 2015 24-Jul-15 31-Dec-17
Bd. Res. No. 129 dtd. August 28,
5328 ENRICO C. MENDOZA 2013 28-Aug-13 31-Dec-15

3457 ENRICO N. BULATAO Bd Res. No. 161 dtd. Oct. 8, 2007 8-Oct-07 31-Dec-09

6167 ENRICO NEPOMUCENO ADVINCULA Br. Res. No. 127 dtd. June 6, 2016 6-Jun-16 31-Dec-18

Bd. Res. No. 139 dtd.


2705 ENRICO SARTO QUEZADA Oct. 27, 2009 31-Dec-12 Bd. Res. No. 97 dtd. August 13, 2012 1-Jan-13 31-Dec-15
Bd. Res. No. 65 dtd.
2725 ENRICO TARGA PIZARRO Mar. 26, 2010 31-Dec-12 Bd. Res. No. 146 dtd. Sept. 9, 2013 9-Sep-13 31-Dec-15 CANCELLED

Page 163
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Bd. Res. No. 43 dtd.
2287 ENRIQUE A. SALAO May 31, 2006 31-Dec-08

3134 ENRIQUE C. SAMONTE Bd Res. No. 99 dtd. Sept. 11, 2007 11-Sep-07 31-Dec-09

Bd. Res. No. 09 dtd.


1920 ENRIQUE C. TE Jan. 27, 2006 31-Dec-08
Bd. Res. No. 27 dtd.
2567 ENRIQUE CASTRO CUNANAN Jan. 23, 2013 31-Dec-15 Bd. Res. No. 51 dtd. Feb. 18, 2016 18-Feb-16 31-Dec-18
Bd. Res. No. 129 dtd.
0208 ENRIQUE E. PARILLA Dec. 28, 2005 31-Dec-07

Bd. Res. No. 22 dtd.


2077 ENRIQUE LORES MORENO Feb. 20, 2012 31-Dec-14 Bd. Res. No. 62 dtd. Dec. 29, 2014 1-Jan-15 31-Dec-17

Bd. Res. No. 138 dtd.


0702 ENRIQUE SALENGA VALERIO Sept. 25, 2012 31-Dec-15 Bd. Res. No. 224 dtd. Dec. 1, 2015 1-Jan-16 31-Dec-18
Bd. Res. No. 124 dtd.
0446 ENRIQUE SANTIAGO GUERRA, JR. Sept. 19, 2012 31-Dec-15 Bd. Res. No. 186 dtd. Oct. 14, 2015 1-Jan-16 31-Dec-18

Bd. Res. No. 170 dtd.


0346 ENRIQUE TORAL BAUTISTA Oct. 22, 2012 31-Dec-15 Bd. Res. No. 228 dtd. Dec. 1, 2015 1-Jan-16 31-Dec-18
Bd. Res. No. 223 dtd.
0425 EPETACIO DANIOLA CORTEZ, JR. December 28, 2012 31-Dec-15 Bd. Res. No. 25 dtd. Feb. 9, 2016 9-Feb-16 31-Dec-18
Bd. Res. No. 28 dtd.
2504 EPIFANIA S. BAGUIO Feb. 20, 2012 31-Dec-14 Bd. Res. No. 62 dtd. July 8, 2015 8-Jul-15 31-Dec-17

Bd. Res. No. 35 dtd.


2706 EPIMACO VERANO DENSING III Mar. 2, 2007 31-Dec-09 Bd. Res. No. 144 dtd. Dec. 2, 2010 2-Dec-10 31-Dec-12

Page 164
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
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PREVIOUS ACCREDITATION APPROVAL
REG. NAME OF FIRM / BR. NO. EXPIRY REFERENCE VALIDITY REMARKS
NO. PARTNERSHIPS DATE DATE (BR NO. / DATE) From To
Bd. Res. No. 51 dtd.
1426 ERIBERT S. PADILLA AND CO. March 28, 2011 31-Dec-13 Bd. Res. No. 05 dtd. August 13, 2014 13-Aug-14 31-Dec-16

Bd. Res. No. 16 dtd.


2578 ERIC CRUZ YUMUL Jan. 8, 2013 31-Dec-15 Bd. Res. No. 269 dtd. Dec. 28, 2015 1-Jan-16 31-Dec-18

6153 ERIC LOU C. DACER Br. Res. No. 119 dtd. May 5, 2016 5-May-16 31-Dec-18

5565 ERIC MALABANAN VILLAMAR Bd. Res. No. 25 dtd. Dec. 19, 2014 19-Dec-14 31-Dec-16
Bd. Res. No. 80 dtd.
4952 ERIC MARTIN ENRIQUEZ Oct. 7, 2011 31-Dec-13 Bd. Res. No. 156 dtd. Sept. 27, 2013 1-Jan-14 31-Dec-16

Bd Res. No. 62 dtd.


2901 ERICH C. ACABADO Sept. 06, 2007 31-Dec-09 Bd Res. No. 80 dtd. April 14, 2010 14-Apr-10 31-Dec-12
Bd. Res. No. 60 dtd.
4388 ERICK ANDREW RESUELLO OLONAN April 26, 2012 31-Dec-14 Bd. Res. No. 120 dtd. July 24, 2015 24-Jul-15 31-Dec-17
Br. Res. No. 23 dtd. February 4,
5655 ERICKSON MAPILE QUIJANO 2015 4-Feb-15 31-Dec-17

5536 ERICSON CRUZ GEMZON, JR. Bd. Res. No. 07 dtd. August 13, 2014 13-Aug-14 31-Dec-16

3040 ERLINA S. BENITEZ Bd Res. No. 87 dtd. Sept. 11, 2007 11-Sep-07 31-Dec-09
Bd. Res. No. 65 dtd.
1452 ERLINDA B. MALIG May 27, 2005 31-Dec-07

Page 165
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
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NO. PARTNERSHIPS DATE DATE (BR NO. / DATE) From To
Bd. Res. No. 85 dtd.
2169 ERLINDA A. ARENAS April 16, 2013 31-Dec-15 Bd. Res. No. 220 dtd. Dec. 1, 2015 1-Jan-16 31-Dec-18
Bd. Res. No. 112 dtd.
0146 ERLINDA A. CASIPLE Oct. 21 , 2004 31-Dec-07
Bd. Res. No. 81 dtd. July
1493 ERLINDA ABAYA - MONTALBO 5, 2005 31-Dec-07 Bd. Res. No. 55 dtd. Mar. 18, 2008 18-Mar-08 31-Dec-10
Bd. Res. No. 82 dtd.
1873 ERLINDA B. CUHANAP-ABAJA Oct. 11, 2011 31-Dec-14 Bd. Res. No. 72 dtd. July 8, 2015 8-Jul-15 31-Dec-17
Bd. Res. No. 84 dtd. July
1544 ERLINDA C. REJANTE 5, 2005 31-Dec-07 Bd. Res. No. 158 dtd. Sept. 5, 2008 5-Sep-08 31-Dec-10

Bd. Res. No. 40 dtd.


1111 ERLINDA C. VICERAL Mar. 18, 2005 31-Dec-07 Bd. Res. No. 33 dtd. Jan. 28, 2008 28-Jan-08 31-Dec-10
Bd. Res. No. 87 dtd.
5086 ERLINDA CARREON BUSALLA August 13, 2012 31-Dec-14 Bd. Res. No. 59 dtd. Dec. 29, 2014 1-Jan-15 31-Dec-17

Bd. Res. No. 20 dtd.


1434 ERLINDA CONCEPCION SAN ESTEBAN Feb. 25, 2011 31-Dec-13 Bd. Res. No. 316 dtd. Dec. 27, 2013 1-Jan-14 31-Dec-16

3245 ERLINDA CONTRERAS BELTRAN Bd Res. No. 124 dtd. Sept. 17, 2007 17-Sep-07 31-Dec-09
Bd. Res. No. 30 dtd.
0990 ERLINDA G. COMINES Feb. 18, 2005 31-Dec-07
Bd. Res. No. 250 dtd. Bd. Res. No. 239 dtd. December 4,
5191 ERLINDA G. DATU December 28, 2012 31-Dec-14 2015 4-Dec-15 31-Dec-17

Bd. Res. No. 49 dtd.


0564 ERLINDA M. HENSON June 7, 2004 31-Dec-06 Bd. Res. No. 43 dtd. Jan. 28, 2008 28-Jan-08 31-Dec-10
Bd. Res. No. 155 dtd. Bd. Res. No. 188 dtd. October 14,
3559 ERLINDA MANGLALLAN SANTIAGO October 22, 2012 31-Dec-15 2015 1-Jan-16 31-Dec-18

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Bd. Res. No. 93 dtd. Bd. Res. No. 132 dtd. August 11,
0778 ERLINDA MEDRANO SANTIAGO-HIPOLITO August 13, 2012 31-Dec-15 2015 1-Jan-16 31-Dec-18
Bd. Res. No. 113 dtd.
1604 ERLINDA P. BAYONA Sept. 6, 2010 31-Dec-13 Bd. Res. No. 251 dtd. Nov. 11, 2013 1-Jan-14 31-Dec-16
Bd. Res. No. 14 dtd.
1943 ERLINDA P. CAGAANAN Mar. 3, 2006 31-Dec-08 Bd. Res. No. 120 dtd. Oct. 26, 2009 26-Oct-09 31-Dec-11
Bd. Res. No. 49 dtd.
0563 ERLINDA P. REYES June 7, 2004 31-Dec-06 Bd. Res. No. 60 dtd. Sept. 11, 2006 1-Jan-07 31-Dec-09

Bd. Res. No. 221 dtd. Bd. Res. No. 59 dtd. December 29,
1932 ERLINDA SANTOS OPINALDO December 28, 2012 31-Dec-14 2014 1-Jan-15 31-Dec-17
Bd. Res. No. 120 dtd.
3367 ERLINDA T. DURITAN Sept. 19, 2012 31-Dec-15 Bd. Res. No. 186 dtd. Oct. 14, 2015 1-Jan-16 31-Dec-18

Bd Res. No. 56 dtd. Feb.


2835 ERLINDA T. RAMOS 11, 2013 31-Dec-15 Bd Res. No. 112 dtd. April 19, 2016 19-Apr-16 31-Dec-18

Bd. Res. No. 14 dtd.


4875 ERLINDA T. TANTOCO February 25, 2011 31-Dec-13 Bd. Res. No. 203 dtd. Oct. 29, 2013 1-Jan-14 31-Dec-16

Bd. Res. No. 100 dtd. Bd. Res. No. 35 dtd. December 19,
5115 ERLINDA V. MISSION August 13, 2012 31-Dec-14 2014 1-Jan-15 31-Dec-17
Bd Res. No. 84 dtd. April
3330 ERLINDA VICENTE FONTANILLA 14, 2010 31-Dec-12 Bd Res. No. 150 dtd. July 4, 2016 4-Jul-16 31-Dec-18
Bd. Res. No. 162 dtd.
0656 ERLINDO NACIONALES LICUP Dec. 21, 2010 31-Dec-13 Bd. Res. No. 170 dtd. Sept. 27, 2013 1-Jan-14 31-Dec-16

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Bd. Res. No. 160 dtd.


0182 ERMA YU DARUNDAY Dec. 21, 2010 31-Dec-13 Bd. Res. No. 347 dtd. Dec. 27, 2013 1-Jan-14 31-Dec-16

Bd. Res. No. 118 dtd.


4797 ERMALYN CHAY REYES Sept. 6, 2010 31-Dec-12 Bd. Res. No. 84 dtd. April 16, 2013 16-Apr-13 31-Dec-15
Bd. Res. No. 23 dtd. Bd. Res. No. 132 dtd. August 11,
5235 ERMELINDA DE CASTRO DEE ONG January 23, 2013 31-Dec-15 2015 1-Jan-16 31-Dec-18

4399 ERMELINDA S. DEOCARIZA Bd. Res. No. 25 dtd. Mar. 4, 2009 4-Mar-09 31-Dec-11

5465 ERMIN G. GRANADA Bd. Res. No. 309 dtd. Dec. 27, 2013 27-Dec-13 31-Dec-15

4145 ERMINDA F. LOZANO Bd. Res. No. 136 dtd. July 18, 2008 18-Jul-08 31-Dec-10
Bd. Res. No. 81 dtd.
2265 ERNANITA DE LEON CABEBE Oct. 11, 2011 31-Dec-13 Bd. Res. No. 89 dtd. March 31, 2016 31-Mar-16 31-Dec-18
Bd. Res. No. 30 dated
0167 ERNANITA T. TISADO May 24, 2002 31-Dec-04

2602 ERNEST C. BLANCAS Bd. Res. No. 12 dtd. Jan. 29, 2007 29-Jan-07 31-Dec-09
Bd. Res. No. 89 dtd.
2517 ERNEST REYNALD L. TAN Nov. 10, 2006 31-Dec-08
Bd. Res. No. 78 dtd.
2451 ERNESTINA S. CALIOS June 21, 2012 31-Dec-14 Bd. Res. No. 79 dtd. July 8, 2015 8-Jul-15 31-Dec-17

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Bd. Res. No. 84 dtd.


2466 ERNESTO A. CALALUAN Nov. 10, 2006 31-Dec-08

Bd. Res. No. 39 dtd.


0474 ERNESTO B. PIANSAY, JR. April 14, 2004 31-Dec-06 Bd. Res. No. 69 dtd. Sept. 6, 2007 6-Sep-07 31-Dec-09

2972 ERNESTO C. EULALA Bd Res. No. 78 dtd. Sept. 11, 2007 11-Sep-07 31-Dec-09
Bd. Res. No. 26 dtd.
2078 ERNESTO CABUSAY ENRIQUEZ Feb. 20, 2012 31-Dec-14 Bd. Res. No. 41 dtd. Dec. 19, 2014 1-Jan-15 31-Dec-17

Bd Res. No. 26 dtd. Jan.


3293 ERNESTO CENTENO ALCANTARA 23, 2013 31-Dec-15 Bd Res. No. 79 dtd. Mar. 28, 2016 28-Mar-16 31-Dec-18

3784 ERNESTO D. ADUCA Bd. Res. No. 38 dtd. Jan. 28, 2008 28-Jan-08 31-Dec-10

2851 ERNESTO G. DELA PAZ Bd Res. No. 56 dtd. Sept. 06, 2007 6-Sep-07 31-Dec-09
Bd Res. No. 49 dtd.
2788 ERNESTO GALANG LINDO Sept. 06, 2007 31-Dec-09 Bd Res. No. 14 dtd. Jan. 8, 2013 8-Jan-13 31-Dec-15

4707 ERNESTO GARCIA DE ASIS, JR. Bd. Res. No.43 dtd. Mar. 23, 2010 23-Mar-10 31-Dec-12
Bd. Res. 05 dtd. Feb. 9,
0356 ERNESTO L. MANORIÑA 2004 31-Dec-06

Bd. Res. No. 116 dtd.


1770 ERNESTO M. MACABATA Nov. 30, 2005 31-Dec-07

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Bd Res. No. 43 dtd. Feb.
3046 ERNESTO MALLANNAO APOSTOL 11, 2013 31-Dec-15 Bd Res. No. 165 dtd. Sept. 17, 2015 1-Jan-16 31-Dec-18
Bd. Res. No. 66 dtd.
1545 ERNESTO MARZO FARIÑAS April 26, 2011 31-Dec-13 Bd. Res. No. 196 dtd. Oct. 29, 2013 1-Jan-14 31-Dec-16

Bd. Res. No. 08 dtd.


4148 ERNESTO MORAN NAVARRETE August 13, 2014 31-Dec-16 Bd. Res. No. 110 dtd. Apr. 15, 2016 1-Jan-17 31-Dec-19

3719 ERNESTO N. GAPASIN Bd Res. No. 24 dtd. Jan. 28, 2008 28-Jan-08 31-Dec-10
Bd. Res. No. 47 dtd.
4082 ERNESTO P. DISTOR March 28, 2011 31-Dec-13 Bd. Res. No. 09 dtd. Feb. 2, 2015 2-Feb-15 31-Dec-17

3740 ERNESTO P. PORCINCULA Bd. Res. No. 29 dtd. Jan. 28, 2008 28-Jan-08 31-Dec-10

5826 ERNESTO PAHAYAHAY MORENO Br. Res. No. 95 dtd. July 8, 2015 8-Jul-15 31-Dec-17

Bd. Res. No. 308 dtd.


5460 ERNESTO R. MORANO Dec. 27, 2013 31-Dec-15 Bd. Res. No. 267 dtd. Dec. 28, 2015 1-Jan-16 31-Dec-18

Bd. Res. No. 150 dtd.


1582 ERNESTO RAPANAN PALACIO, JR. Dec. 21, 2010 31-Dec-13 Bd. Res. No. 340 dtd. Dec. 27, 2013 1-Jan-14 31-Dec-16

Bd. Res. No. 14 dtd. Bd. Res. No. 39(A) dtd. March 4,
1097 ERNESTO ROBLES MAALAT Feb. 20, 2012 31-Dec-14 2015 03-04-015 31-Dec-17

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3768 ERNESTO S. HAPOR II Bd. Res. No. 36 dtd. Jan. 28, 2008 28-Jan-08 31-Dec-10

5687 ERNESTO S. PEDRO, JR. Br. Res. No. 48 dtd. March 12, 2015 12-Mar-15 31-Dec-17

6249 ERNESTO SOTO SARMIENTO Br. Res. No. 196 dtd. August 2, 2016 2-Aug-16 31-Dec-18

Bd. Res. No. 175 dtd.


3246 ERNESTO VALDEZ GORDOVEZ Oct. 22, 2012 31-Dec-15 Bd. Res. No. 184 dtd. Oct. 13, 2015 1-Jan-16 31-Dec-18

Bd Res. No. 169 dtd.


3357 ERNESTO VINUYA PUNZALAN Oct. 22, 2012 31-Dec-15 Bd Res. No. 189 dtd. Oct. 14, 2015 1-Jan-16 31-Dec-18

Bd. Res. No. 144 dtd. Bd. Res. No. 325 dtd. October 26,
1112 ERNESTO ZAFRA ORBE Sept. 9, 2013 31-Dec-16 2016 1-Jan-17 31-Dec-19

Bd. Res. No. 171 dtd.


2953 ERNIE LUTIVO TAN Oct 22, 2012 31-Dec-15 Bd. Res. No. 273 dtd. Dec. 28, 2015 1-Jan-16 31-Dec-18
Bd. Res. No. 159 dtd.
2397 ERROL D. JAVIER Sept. 27, 2013 31-Dec-15 Bd. Res. No. 64 dtd. Feb. 19, 2016 19-Feb-16 31-Dec-18

Bd. Res. No. 141 dtd.


5355 ERROL MADULA LAGUMBAY Sept. 9, 2013 31-Dec-15 Bd. Res. No. 38 dtd. Feb. 11, 2016 11-Feb-16 31-Dec-18
Bd. Res. No. 25 dtd. Apil
2065 ERVIN C. BIONGAN 18, 2006 31-Dec-08

Bd. Res. No. 118 dtd. Bd. Res. No. 144 dtd. August 17,
4345 ERWIN BOKO NAVAREZ Dec. 22, 2011 31-Dec-14 2015 17-Aug-15 31-Dec-17

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Bd. Res. No. 65 dtd.


1453 ERWIN D. VERIAL May 27, 2005 31-Dec-07

Bd. Res. No. 40 dtd.


2225 ERWIN DADOR ROXAS May 30, 2006 31-Dec-08 Bd. Res. No. 132 dtd. June 7, 2016 7-Jun-16 31-Dec-18

3960 ERWIN J. TUNGOL Bd. Res. No. 81 dtd. April 10, 2008 10-Apr-08 31-Dec-10

3809 ERWIN S. CARREON Bd. Res. No. 40 dtd. Jan. 28, 2008 28-Jan-08 31-Dec-10

4013 ERWIN S. CRUZ Bd. Res. No. 96 dtd. May 12, 2008 12-May-08 31-Dec-10

4539 ERWIN VINCENT GUIBAO ALCALA Bd. Res. No. 70 dtd. May 5, 2009 5-May-09 31-Dec-11

Bd. Res. No. 108 dtd.


1689 ESGANA, MIRANDA-ESGANA & ASSOCIATES June 4, 2013 31-Dec-16 Bd. Res. No. 265 dtd. Sept. 23, 2016 1-Jan-17 31-Dec-19

Bd Res. No. 131 dtd.


3294 ESMENIA P. BATALLONES Sept. 26, 2007 31-Dec-09 Bd Res. No. 56 dtd. Mar. 23, 2010 23-Mar-10 31-Dec-12

Bd. Res. No. 32 dtd.


4698 ESPERANZA AMON ISLA Feb. 12, 2010 31-Dec-12 Bd. Res. No. 06 dtd. Jan. 26, 2015 26-Jan-15 31-Dec-17
Bd. Res. No. 82 dtd. July
1507 ESPERANZA F. ALBARACIN 5, 2005 31-Dec-07

4423 ESPERANZA LLEDO RAMOS Bd. Res. No. 29 dtd. Mar. 4, 2009 4-Mar-09 31-Dec-11

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Bd. Res. No. 18 dtd.


1992 ESPIRITU & DE JESUS April 18, 2006 31-Dec-08

3544 ESTEFANIA D. TUMBALI Bd Res. No. 181 dtd. Nov. 6, 2007 6-Nov-07 31-Dec-09

Bd. Res. No. 117 dtd.


0319 ESTELA G. PASCUAL Oct 26, 2009 31-Dec-11 Bd. Res. No. 09 dtd. Feb. 2, 2015 2-Feb-15 31-Dec-17

4149 ESTELA P. AGAPITO Bd. Res. No. 139 dtd. July 18, 2008 18-Jul-08 31-Dec-10

2968 ESTELITA D. BELLO Bd Res. No. 72 dtd. Sept. 11, 2007 11-Sep-07 31-Dec-09

Bd. Res. No. 40 dtd. February 11,


5269 ESTELITA IMPERIAL MAGPALI 2013 11-Feb-13 31-Dec-15

Bd. Res. No. 145 dtd.


3741 ESTELITA L. SANTANA Dec. 2, 2010 31-Dec-13 Bd. Res. No. 196 dtd. Oct. 29, 2013 1-Jan-14 31-Dec-16
Bd. Res. No. 30 dtd.
2142 ESTELLE M. VILLAS April 20, 2006 31-Dec-08
Bd. Res. No. 99 dtd.
1163 ESTER A. MOYA May 12, 2008 31-Dec-10 Bd. Res. No. 62 dtd. April 26, 2011 26-Apr-11 31-Dec-13

3560 ESTER BERNAT TIONGSON Bd Res. No. 185 dtd. Nov. 6, 2007 6-Nov-07 31-Dec-09

Bd Res. No. 143 dtd. Bd Res. No. 198 dtd. November 2,


2870 ESTER OLLER MILO Sept. 25, 2012 31-Dec-15 2015 1-Jan-16 31-Dec-18

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Bd. Res. No. 193 dtd.
0562 ESTER PASCUAL CLARETE Oct. 24, 2012 31-Dec-15 Bd. Res. No. 238 dtd. Dec. 4, 2015 1-Jan-16 31-Dec-18

Bd. Res. No. 66 dtd.


1418 ESTER R. REBANAL April 26, 2011 31-Dec-13 Bd. Res. No. 07 dtd. August 13, 2014 13-Aug-14 31-Dec-16

Bd. Res. No.72 dtd. Bd. Res. No. 288 dtd. September 28,
4743 ESTER RACHEL MIRANDA SY-CARVAJAL Mar. 26, 2010 31-Dec-12 2016 28-Sep-16 31-Dec-18

Br. Res. No. 283 dtd. September 28,


6329 ESTER REYES PUNONGBAYAN 2016 28-Sep-16 31-Dec-18

5209 ESTER S. FLORENDO Bd. Res. No. 02 dtd. January 8, 2013 8-Jan-13 31-Dec-15

3613 ESTER Y. GORDON Bd Res. No. 04 dtd. Jan. 9, 2008 9-Jan-08 31-Dec-10
Bd. Res. No. 174 dtd.
0387 ESTERLINA B. GEVERA Oct. 22, 2012 31-Dec-15 Bd. Res. No. 240 dtd. Dec. 4, 2015 1-Jan-16 31-Dec-18

Bd. Res. No. 127 dtd.


1816 ESTHER C. LEE - TRIMAÑEZ Dec. 28, 2005 31-Dec-07

Bd. Res. No. 82 dtd.


2452 ESTHER P. EUROPA Nov. 10, 2006 31-Dec-08
Bd Res. No. 67 dtd.
2942 ESTRELITA BALINO SEGUNDO Sept. 06, 2007 31-Dec-09 Bd Res. No. 29 dtd. Feb. 12, 2010 12-Feb-10 31-Dec-12
Bd. Res. No. 60 dtd.
0683 ESTRELLA ARBOLEDA BALLEDOS April 26, 2011 31-Dec-13 Bd. Res. No. 40 dtd. Dec. 19, 2014 19-Dec-14 31-Dec-16
Bd. Res. No. 56 dtd.
0561 ESTRELLA C. BOLA Mar. 23, 2010 31-Dec-12 Bd. Res. No. 43 dtd. Feb. 11, 2013 11-Feb-13 31-Dec-15

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2902 ESTRELLA M. GAN Bd Res. No. 62 dtd. Sept. 06, 2007 6-Sep-07 31-Dec-09

Bd. Res. No. 41 dtd.


0227 ESTRELLA S. ANDRES Jan. 28, 2008 31-Dec-10 Bd. Res. No. 145 dtd. Dec. 2, 2010 1-Jan-11 31-Dec-13

Bd Res. No. 185 dtd.


3561 ESTRELLA T. PINEDA Nov. 6, 2007 31-Dec-09 Bd Res. No. 07 dtd. Jan. 27, 2010 27-Jan-10 31-Dec-12

Bd. Res. No. 123 dtd.


1052 ESTRELLITA ENTIENZA ROBLE Sept. 6, 2010 31-Dec-13 Bd. Res. No. 160 dtd. Sept. 27, 2013 1-Jan-14 31-Dec-16

6192 ETHAN REYES MANZANO Br. Res. No. 130 dtd. June 7, 2016 7-Jun-16 31-Dec-18
Bd. Res. No. 276 dtd.
5416 ETHEL DILAO QUINIO Dec. 18, 2013 31-Dec-15 Bd. Res. No. 238 dtd. Dec. 4, 2015 1-Jan-16 31-Dec-18

Bd. Res. No. 219 dtd. Bd. Res. No. 245 dtd. December 14,
0093 ETHEL E. CODIÑERA December 26, 2012 31-Dec-15 2015 01-Jan-16 31-Dec-18

4839 ETHEL O. COLINA Bd. Res. No. 141 dtd. Dec. 2, 2010 2-Dec-10 31-Dec-12
Br. Res. No. 252 dtd. December 14,
6003 ETP AND ASSOCIATES 2015 14-Dec-15 31-Dec-17
Bd. Res. 06 dtd. Feb. 9,
0368 EUBERTO J. GARAY 2004 31-Dec-06 Bd. Res. No. 16 dtd. Jan. 14, 2008 14-Jan-08 31-Dec-10

Bd. Res. No. 41 dtd.


1007 EUFEMIA C. CEGUERA March 28, 2011 31-Dec-13 Bd. Res. No. 08 dtd. August 13, 2014 13-Aug-14 31-Dec-16

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Br. Res. No. 308 dtd. October 10,
6338 EUFRACIA D. COOTAUCO 2016 10-Oct-16 31-Dec-18
Bd. Res. No. 10 dtd.
4594 EUFRACIO CADANG ROCAMORA Feb. 8, 2012 31-Dec-14 Bd. Res. No. 44 dtd. March 11, 2015 11-Mar-15 31-Dec-17
Bd. Res. No. 26 dtd.
1454 EUFRECINA PASCUA CARMEN Feb. 20, 2012 31-Dec-14 Bd. Res. No. 53 dtd. Dec. 29, 2014 1-Jan-15 31-Dec-17

Bd. Res. No. 36 dtd.


1860 EUFROCINA B. TAROBAL Feb. 29, 2012 31-Dec-14 Bd. Res. No. 273 dtd. Dec. 28, 2015 28-Dec-15 31-Dec-17
Bd. Res. No. 231 dtd.
2588 EUFROCINA BERDAN CONCEPCION Dec. 28, 2012 31-Dec-15 Bd. Res. No. 239 dtd. Dec. 4, 2015 1-Jan-16 31-Dec-18

Bd. Res. No. 09 dtd.


1727 EUFROCINA C. LIRIO Feb. 8, 2012 31-Dec-14 Bd. Res. No. 79 dtd. July 8, 2015 8-Jul-15 31-Dec-17

3412 EUGENE C. CABREZA Bd Res. No. 153 dtd. Oct. 3, 2007 3-Oct-07 31-Dec-09

Partner of Mateo, Pulido,


Bd. Res. No. 21 dtd. Ramos and Co.
0094 EUGENE T. MATEO July 05, 2001 31-Dec-03 Acreditation No. 3601
Bd. Res. No. 95 dtd.
0042 EUGENIA AQUINO DEL ROSARIO Oct. 19, 2011 31-Dec-13 Bd. Res. No. 60 dtd. Feb. 19, 2016 19-Feb-16 31-Dec-18

Bd. Res. No. 96 dtd.


1677 EUGENIA GO-ALCANTARA-CRUZ Sept 21, 2005 31-Dec-07 Bd. Res. No. 49 dtd. Jan. 28, 2008 28-Jan-08 31-Dec-10

Bd. Res. No. 73 dtd.


0684 EUGENIA R. DIAZ Sept 15, 2004 31-Dec-06

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Bd. Res. No. 81 dtd.


3977 EUGENIA SERRANO SERAFICA Oct. 11, 2011 31-Dec-13 Bd. Res. No. 09 dtd. Feb. 2, 2015 2-Feb-15 31-Dec-17

Bd. Res. No. 143 dtd.


3961 EUGENIO LUGAY CUYOS, JR. Dec. 2, 2010 31-Dec-13 Bd. Res. No. 47 dtd. March 12, 2015 12-Mar-15 31-Dec-17
Bd Res. No. 49 dtd. Feb.
3393 EUGENIO MANLAGÑIT MAGTAGÑOB, JR. 11, 2013 31-Dec-15 Bd Res. No. 273 dtd. Dec. 28, 2015 1-Jan-16 31-Dec-18

Bd. Res. No. 149 dtd.


1694 EUGENIO O. DALAUTA Sept. 5, 2008 31-Dec-10 Bd. Res. No. 24 dtd. Feb. 25, 2011 25-Feb-11 31-Dec-13
Bd. Res. No. 151 dtd.
1145 EUGENIO SALOMEO OTIC, JR. Dec. 21, 2010 31-Dec-13 Bd. Res. No. 265 dtd. Dec. 9, 2013 1-Jan-14 31-Dec-16

Bd. Res. No. 142 dtd.


1008 EUGENIO VALENCIA BALAGAT Sept. 25, 2012 31-Dec-15 Bd. Res. No. 224 dtd. Dec. 1, 2015 1-Jan-16 31-Dec-18

Bd. Res. No. 86 dtd.


0772 EULALIO J. MINERVA & CO. Oct. 5, 2004 31-Dec-06

Bd. Res. No. 60 dtd.


2398 EULOGIA V. ENRIQUEZ Sept. 11, 2006 31-Dec-08
Bd. Res. No. 114 dtd.
3311 EULOGIO C. LIM Oct 26, 2009 31-Dec-12 Bd. Res. No. 135 dtd. Sept. 25, 2012 1-Jan-13 31-Dec-15

Bd. Res. No. 24 dtd.


2050 EUNICE ACOBA AKILIT April 18, 2006 31-Dec-08 Bd. Res. No. 165 dtd. Sept. 17, 2015 17-Sep-15 31-Dec-17

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Bd. Res. No 115 dtd.


0168 EUNICE G. TIBUDAN Oct. 25, 2004 31-Dec-07
Br. Res. No. 282 dtd. September 28,
6320 EUNICE SY UY 2016 28-Sep-16 31-Dec-18

Bd Res. No. 83 dtd. April


3116 EUREKA D. YCASIANO 14, 2010 31-Dec-12 Bd Res. No. 09 dtd. Feb. 2, 2015 2-Feb-15 31-Dec-17

Bd. Res. No. 116 dtd.


1771 EUSEBIO C. ESPANOL, JR. Nov. 30, 2005 31-Dec-07

Bd. Res. No. 31 dtd.


4691 EUSEBIO CADURNA INTING Feb. 12, 2010 31-Dec-12 Bd. Res. No. 177 dtd. Oct. 22, 2012 1-Jan-13 31-Dec-15

Bd. Res. No. 90 dtd.


2541 EUTIQUIO F. FAMATIGAN Nov. 16, 2006 31-Dec-08 Bd. Res. No. 17 dtd. Feb. 2, 2015 2-Feb-15 31-Dec-17

Bd. Res. No. 132 dtd.


3967 EVA MARIE F. ATIENZA Dec. 2, 2010 31-Dec-13 Bd. Res. No. 264 dtd. Dec. 9, 2013 1-Jan-14 31-Dec-16
Bd Res. No. 16 dtd. Jan. Bd Res. No. 21 dtd. February 9,
3312 EVA NAVARRO CORDERO 8, 2013 31-Dec-15 2016 9-Feb-16 31-Dec-18
Bd. Res. No. 49 dtd.
1142 EVA VERONICA JOCSON Mar. 23, 2010 31-Dec-12 Bd. Res. No. 156 dtd. Oct. 22, 2012 1-Jan-13 31-Dec-15

Bd. Res. No. 55 dtd.


0186 EVAGELINE C. BASIG September 9, 2002 31-Dec-04

Bd. Res. No. 88 dtd.


2505 EVAGELINE F. FETICIO Nov. 10, 2006 31-Dec-08

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Bd. Res. No. 28 dtd. Bd. Res. No. 20 dtd. December 19,
1143 EVALINDA I. GARCIA Feb. 20, 2012 31-Dec-14 2014 1-Jan-15 31-Dec-17

4711 EVALINE ROSE VILLAFLOR LOPEZ Bd. Res. No.48 dtd. Mar. 23, 2010 23-Mar-10 31-Dec-12

Bd. Res. No. 33 dtd.


4434 EVAN L. REBADULLA Mar. 6, 2009 31-Dec-11 Bd. Res. No. 06 dtd. Feb. 8, 2012 8-Feb-12 31-Dec-14

Bd. Res. No. 73 dtd. July


1806 EVANGELINE EDROSA AGCAOILI 15, 2009 31-Dec-11 Bd. Res. No. 24 dtd. Feb. 20, 2012 20-Feb-12 31-Dec-14

Bd. Res. No. 139 dtd.


1475 EVANGELINE REYES VILLALOBOS Dec. 2, 2010 31-Dec-13 Bd. Res. No. 164 dtd. Sept. 27, 2013 1-Jan-14 31-Dec-16
Bd. Res. No. 24 dtd. Bd. Res. No. 201 dtd. November 2,
5240 EVANGELINE ANG SOMERA January 23, 2013 31-Dec-15 2015 1-Jan-16 31-Dec-18

Bd. Res. No. 70 dtd.


4540 EVANGELINE BESA CABUYADAO May 5, 2009 31-Dec-11 Bd. Res. No. 63 dtd. July 8, 2015 8-Jul-15 31-Dec-17

Bd Res. No. 94 dtd.


3096 EVANGELINE ESPEJO MARA Sept. 11, 2007 31-Dec-09 Bd Res. No. 79 dtd. April 14, 2010 14-Apr-10 31-Dec-12
Bd. Res. No. 07 dtd.
4814 EVANGELINE FABRO DELOS SANTOS Jan. 8, 2013 31-Dec-15 Bd. Res. No. 48 dtd. Feb. 17, 2016 17-Feb-16 31-Dec-18

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Bd Res. No. 81 dtd. April


3348 EVANGELINE G. MURAO 16, 2013 31-Dec-15 Bd Res. No. 269 dtd. Dec. 28, 2015 1-Jan-16 31-Dec-18

3996 EVANGELINE M. REYES Bd. Res. No. 90 dtd. April 17, 2008 17-Apr-08 31-Dec-10
Bd. Res. No. 44 dtd.
1164 EVANGELINE M. VILLESIS Apr. 12, 2005 31-Dec-07 Bd. Res. No. 27 dtd. July 15, 2009
Bd. Res. No. 23 dtd.
1854 EVANGELINE PARACUELLES JAMILI Feb. 20, 2012 31-Dec-14 Bd. Res. No. 187 dtd. Oct. 14, 2015 14-Oct-15 31-Dec-17
Bd. Res. No. 99 dtd.
4971 EVANGELINE PASCUAL DEL ROSARIO Oct. 19, 2011 31-Dec-13 Bd. Res. No. 192 dtd. Oct. 29, 2013 1-Jan-14 31-Dec-16

4411 EVANGELINE R. BALOLOY Bd. Res. No. 28 dtd. Mar. 4, 2009 4-Mar-09 31-Dec-11

4110 EVANGELINE R. PADILLA Bd. Res. No. 121 dtd. June 4, 2008 4-Jun-08 31-Dec-10

3760 EVANGELINE S. GARCIA Bd. Res. No. 34 dtd. Jan. 28, 2008 28-Jan-08 31-Dec-10
Bd. Res. No. 117 dtd.
3841 EVANGELINE SANTOS JOSON Sept. 6, 2010 31-Dec-13 Bd. Res. No. 154 dtd. Sept. 27, 2013 1-Jan-14 31-Dec-16

Bd. Res. No. 29 dtd.


2125 EVANGELINE T. VITALES April 20, 2006 31-Dec-08

Bd. Res. No. 30 dtd.


0991 EVANGELINE UBANDO-AQUINO Feb. 18, 2005 31-Dec-07

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Bd. Res. No. 97 dtd.


4744 EVANGELINE ZAMORA TECSON August 13, 2012 31-Dec-15 Bd. Res. No. 106 dtd. July 14, 2015 1-Jan-16 31-Dec-18

4060 EVANSUENDA S. RALLOS Bd. Res. No. 110 dtd. May 12, 2008 12-May-08 31-Dec-10
Bd. Res. No. 242 dtd. Bd. Res. No. 21 dtd. February 9,
1716 EVELINA AMORES BALBON December 28, 2012 31-Dec-15 2016 09-Feb-16 31-Dec-18
Bd Res. No. 07 dtd. Jan.
2769 EVELINA F. REYNO 8, 2013 31-Dec-15 Bd Res. No. 228 dtd. Dec. 1, 2015 1-Jan-16 31-Dec-18
Bd. Res. No. 52 dtd.
1296 EVELY L. CHUN - PENG Apr. 12, 2005 31-Dec-07

Bd. Res. No. 52 dtd.


3236 EVELYN A. PILAPIL Feb. 11, 2013 31-Dec-15 Bd. Res. No. 64 dtd. Feb. 19, 2016 19-Feb-16 31-Dec-18
Bd Res. No. 57 dtd.
2859 EVELYN ATON - PALARCA Sept. 06, 2007 31-Dec-09 Bd Res. No.65 dtd. Mar. 26, 2010 26-Mar-10 31-Dec-12
Bd. Res. No. 74 dtd.
1259 EVELYN B. ALVARADO June 5, 2012 31-Dec-14 Bd. Res. No. 172 dtd. Sept. 21, 2015 21-Sep-15 31-Dec-17
Bd. Res. No. 26 dtd.
2079 EVELYN C. ABRERA April 18, 2006 31-Dec-08

4732 EVELYN C. SANTOS Bd. Res. No.61 dtd. Mar. 23, 2010 23-Mar-10 31-Dec-12

Bd. Res. No. 14 dtd.


1508 EVELYN DOMINGO MATILLANO Feb. 25, 2011 31-Dec-13 Bd. Res. No. 158 dtd. Sept. 27, 2013 1-Jan-14 31-Dec-16
Bd. Res. No. 120 dtd.
1053 EVELYN ECUBE ATIENZA Sept. 6, 2010 31-Dec-13 Bd. Res. No. 232 dtd. Oct. 29, 2013 1-Jan-14 31-Dec-16

Page 181
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3117 EVELYN G. OCAMPO Bd Res. No. 97 dtd. Sept. 11, 2007 11-Sep-07 31-Dec-09

Bd. Res. No. 88 dtd.


2506 EVELYN J. CAPARROSO Nov. 10, 2006 31-Dec-08

Bd. Res. No. 250 dtd.


5192 EVELYN JOY RAMIRO ESTRADA December 28, 2012 31-Dec-14 Bd. Res. No. 120 dtd. May 17, 2016 17-May-16 31-Dec-18

Bd Res. No. 46 dtd. Feb.


2817 EVELYN LEAÑO FERNANDEZ 11, 2013 31-Dec-15 Bd Res. No. 64 dtd. Feb. 19, 2016 19-Feb-16 31-Dec-18
Bd. Res. No. 03 dtd. February 8,
4855 EVELYN M. RAVAL-SERAFIN 2011 8-Feb-11 31-Dec-13

Bd. Res. No. 127 dtd.


5139 EVELYN MACARAEG SANTIAGO Sept. 25, 2012 31-Dec-14 Bd. Res. No. 37 dtd. Dec. 19, 2014 1-Jan-15 31-Dec-17

Bd. Res. No. 07 dtd.


0369 EVELYN MARTINEZ DINOPOL Jan. 27, 2010 31-Dec-12 Bd. Res. No. 78 dtd. April 16, 2013 16-Apr-13 31-Dec-15

Bd. Res. No. 60 dtd.


2399 EVELYN MIRANDA DELOS SANTOS Sept. 11, 2006 31-Dec-08 Bd. Res. No. 79 dtd. April 14, 2010 14-Apr-10 31-Dec-12
Bd Res. No. 98 dtd. April
3418 EVELYN N POZON PEDRAZA 17, 2013 31-Dec-15 Bd Res. No. 247 dtd. Dec. 14, 2015 1-Jan-16 31-Dec-18
Bd. Res. No. 23 dtd.
4588 EVELYN NEBRES - DEJAME Feb. 20, 2012 31-Dec-14 Bd. Res. No. 01 dtd. Jan. 26, 2015 26-Jan-15 31-Dec-17
Bd. Res. No. 181 dtd.
1379 EVELYN O. JAVIER Oct. 30, 2008 31-Dec-10 Bd. Res. No. 162 dtd. Dec. 21, 2010 1-Jan-11 31-Dec-13

Page 182
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3438 EVELYN O. SALUDES Bd Res. No. 158 dtd. Oct. 8, 2007 8-Oct-07 31-Dec-09
Bd. Res. No. 76 dtd.
2489 EVELYN OCIONES GALDONES April 16, 2013 31-Dec-15 Bd. Res. No. 22 dtd. Feb. 9, 2016 9-Feb-16 31-Dec-18

2780 EVELYN P. BIGTAS Bd Res. No. 48 dtd. Sept. 06, 2007 6-Sep-07 31-Dec-09

Bd. Res. No. 118 dtd.


1921 EVELYN PACURIBOT BUTCON Dec 22, 2011 31-Dec-14 Bd. Res. No. 29 dtd. Dec 19, 2014 1-Jan-15 31-Dec-17
Bd. Res. No. 43 dtd. Bd. Res. No. 288 dtd. September 28,
1144 EVELYN PONCE ALINDOGAN Apr. 12, 2005 31-Dec-07 2016 28-Sep-16 31-Dec-18

Bd. Res. No. 148 dtd.


3796 EVELYN PULIDO ARENAS Dec. 21, 2010 31-Dec-13 Bd. Res. No. 264 dtd. Dec. 9, 2013 1-Jan-14 31-Dec-16

Bd. Res. No. 41 dtd.


2247 EVELYN Q. NUÑEZ May 30, 2006 31-Dec-08 Bd. Res. No. 38 dtd. Mar. 6, 2009 6-Mar-09 31-Dec-11

Bd. Res. No. 47 dtd.


1678 EVELYN REYÑERA CABUG Mar. 28, 2011 31-Dec-13 Bd. Res. No. 40(A) dtd. Mar. 4, 2015 4-Mar-15 31-Dec-17

Bd. Res. No. 07 dtd. Bd. Res. No. 302 dtd. October 10,
4636 EVELYN RICARTE TIBON August 13, 2014 31-Dec-16 2016 1-Jan-17 31-Dec-19
Bd. Res. No. 288 dtd.
2440 EVELYN S. BAÑEZ Dec. 23, 2013 31-Dec-16 Bd. Res. No. 150 dtd. July 4, 2016 1-Jan-17 31-Dec-19

Bd Res. No. 82 dtd. April Bd Res. No. 28 dtd. December 19,


2875 EVELYN SOLIS REMO 14, 2010 31-Dec-12 2014 19-Dec-14 31-Dec-16

Page 183
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
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Bd. Res. No. 94 dtd.


4424 EVELYN SUMABAL OLMILLA Oct. 19, 2011 31-Dec-14 Bd. Res. No. 22 dtd. Feb. 2, 2015 2-Feb-15 31-Dec-17
Bd. Res. No. 155 dtd. Bd. Res. No. 196 dtd. November 2,
0565 EVELYN SUNGUEB CORPUZ October 22, 2012 31-Dec-15 2015 1-Jan-16 31-Dec-18

Bd Res. No. 78 dtd. April


3182 EVELYN T. LAU 14, 2010 31-Dec-12 Bd Res. No. 196 dtd. Oct. 24, 2012 1-Jan-13 31-Dec-15
Bd. Res. No. 106 dtd.
4527 EVELYNDA G. KARAMIHAN June 4, 2013 31-Dec-15 Bd. Res. No. 27 dtd. Feb. 9, 2016 9-Feb-16 31-Dec-18
Bd. Res. No. 21 dtd.
1455 EVERCITO GADDI MANANSALA Feb. 25, 2011 31-Dec-13 Bd. Res. No. 297 dtd. Dec. 27, 2013 1-Jan-14 31-Dec-16
Bd. Res. No. 80 dtd.
3954 EVODIO GILOS GENELSA April 10, 2008 31-Dec-10 Bd. Res. No. 58 dtd. April 15, 2011 15-Apr-11 31-Dec-13
Bd. Res. No. 24 dtd.
2051 EVRULFO P. SINGSON April 18, 2006 31-Dec-08

4708 EXEQUIEL M. AVENGOZA Bd. Res. No.43 dtd. Mar. 23, 2010 23-Mar-10 31-Dec-12

Bd. Res. No. 159 dtd.


3842 EXEQUIEL REMOLAR RIÑON, JR. Dec. 21, 2010 31-Dec-13 Bd. Res. No. 109 dtd. Apr. 15, 2016 15-Apr-16 31-Dec-18
Bd. Res. No. 48 dtd.
4910 EXEQUIEL RICARDO MARTINEZ March 28, 2011 31-Dec-13 Bd. Res. No. 346 dtd. Dec. 27, 2013 1-Jan-14 31-Dec-16

Bd. Res. No. 45 dtd.


1009 EXPEDITA A. SAVARIS March 28, 2011 31-Dec-13 Bd. Res. No. 348 dtd. Dec. 27, 2013 1-Jan-14 31-Dec-16

6111 EZEQUIELA SISON MACARANAS Br. Res. No. 73 dtd. Mar. 28, 2016 28-Mar-16 31-Dec-18

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LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
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Bd. Res. No. 07 dtd.


0670 F. B. DEL ROSARIO JR., & CO. Feb. 8, 2011 31-Dec-13 Bd. Res. No. 05 dtd. August 13, 2014 13-Aug-14 31-Dec-16

Bd. Res. No. 121 dtd.


0880 F. LEAÑO & COMPANY Sept. 6, 2010 31-Dec-12 Bd. Res. No. 05 dtd. August 13, 2014 13-Aug-14 31-Dec-16
Bd. Res. No. 163 dtd.
0671 F. S. ANDRES & COMPANY Oct. 22, 2012 31-Dec-15 Bd. Res. No. 218 dtd. Dec. 1, 2015 1-Jan-16 31-Dec-18

FABIAN & ASSOCIATES Bd. Res. No. 15 dtd.


0353 (Formerly: FABIAN-OMAÑA & CO.) Feb. 20, 2012 31-Dec-14 Bd. Res. No. 58 dtd. July 8, 2015 8-Jul-15 31-Dec-17
Bd. Res. No. 123 dtd.
3797 FABIAN ORBON MENDEZ, JR. Sept. 6, 2010 31-Dec-13 Bd. Res. No. 282 dtd. Dec. 23, 2013 1-Jan-14 31-Dec-16

6129 FAIRY ZYRENE GONZALES LIWAG Br. Res. No. 83 dtd. Mar. 31, 2016 31-Mar-16 31-Dec-18

Bd. Res. No. 192 dtd. Bd. Res. No. 19 dtd. February 9,
2048 FAMATIGAN, FAMATIGAN & ASSOCIATES Oct. 24, 2012 31-Dec-15 2016 9-Feb-16 31-Dec-18

Bd Res. No. 10 dtd. Feb.


3637 FARAH LAO-GUISADIO 25, 2011 31-Dec-13 Bd Res. No. 194 dtd. Oct. 29, 2013 1-Jan-14 31-Dec-16

FARCON MAGPANTAY AND ASSOCIATES Formerly: Bd. Res. No. 54 dtd. Bd. Res. No. 41(A) dtd. March 4,
2152 FARCON YUNGCO RAZ AND ASSOCIATES March 28, 2012 31-Dec-14 2015 4-Mar-15 31-Dec-17
Bd. Res. No. 110 dtd. Bd. Res. No. 288 dtd. September 28,
4913 FARRAH BALBES GARDONES June 4, 2013 31-Dec-16 2016 1-Jan-17 31-Dec-19

3810 FARRAH S. DILAG Bd. Res. No. 40 dtd. Jan. 28, 2008 28-Jan-08 31-Dec-10

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4938 FARRALES, PEÑAFLOR, VILLALOBOS & CO. Bd. Res. No. 66 dtd. April 26, 2011 26-Apr-11 31-Dec-13
Bd. Res. No. 48 dtd.
0509 FATIMA D. MIRABONA May 31, 2004 31-Dec-06 Bd. Res. No. 127 dtd. Sept. 20, 2007 20-Sep-07 31-Dec-09

Bd. Res. No. 73 dtd. July Bd. Res. No. 131 dtd. August 11,
2508 FATIMA TUPAS PERALTA 1, 2011 31-Dec-13 2015 11-Aug-15 31-Dec-17

Bd. Res. 01 dtd. Feb. 9,


0320 FAUSTINO C. GALUPO 2004 31-Dec-06

Bd Res. No. 110 dtd.


3193 FAUSTINO T. OTANES, JR. Sept. 14, 2007 31-Dec-09 Bd Res. No. 83 dtd. April 14, 2010 14-Apr-10 31-Dec-12
Bd. Res. No. 39 dtd.
4469 FAUSTINO TAPANG FELICIANO Mar. 6, 2009 31-Dec-11 Bd. Res. No. 84 dtd. August 13, 2012 13-Aug-12 31-Dec-14

Bd. Res. No. 04 dtd. Bd. Res. No. 20 dtd. December 19,
2143 FE A. SUYAT-BULLECER Feb. 8, 2012 31-Dec-14 2014 1-Jan-15 31-Dec-17

Bd. Res. No. 23 dtd. Bd. Res. No. 04 dtd. January 27,
5236 FE COLANNAY FELIPE January 23, 2013 31-Dec-15 2016 27-Jan-16 31-Dec-18
Bd. Res. No. 209 dtd.
4501 FE FERAS LANGCAUON November 12, 2012 31-Dec-14 Bd. Res. No. 37 dtd. Dec. 19, 2014 1-Jan-15 31-Dec-17
Bd Res. No. 113 dtd. Bd Res. No. 41(B) dtd. March 4,
2798 FE GARCIA CASUPANAN Sept. 06, 2010 31-Dec-12 2015 4-Mar-15 31-Dec-17

Bd. Res. No. 102 dtd. Bd. Res. No. 21 dtd. December 19,
5123 FE MENDOZA SALONGA August 13, 2012 31-Dec-14 2014 1-Jan-15 31-Dec-17

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LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
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Bd. Res. No. 120 dtd.
1297 FE NIEVA JAMBALOS Sept. 6, 2010 31-Dec-13 Bd. Res. No. 261 dtd. Dec. 9, 2013 1-Jan-14 20-Dec-16

Bd Res. No. 179 dtd.


3532 FE R. OCHOTORENA Nov. 6, 2007 31-Dec-09 Bd Res. No. 73 dtd. July 1, 2011 1-Jul-11 31-Dec-13

6072 FE S. BERSAMIN Br. Res. No. 37 dtd. Feb. 9, 2016 9-Feb-16 31-Dec-18

4129 FE S. LOBREN Bd. Res. No. 134 dtd. July 18, 2008 18-Jul-08 31-Dec-10
Bd. Res. No. 45 dtd.
1183 FE S. MENDOZA Apr. 12, 2005 31-Dec-07 Bd. Res. No. 07 dtd. Jan. 26, 2009 26-Jan-09 31-Dec-11

3047 FE V. CANILAO Bd Res. No. 88 dtd. Sept. 11, 2007 11-Sep-07 31-Dec-09

Bd. Res. No. 24 dtd.


0419 FE. A. TIMONERA Feb. 24, 2004 31-Dec-06

4564 FEBES V. LABRADOR Bd. Res. No. 77 dtd. July 15, 2009 15-Jul-09 31-Dec-11
Bd. Res. No. 66 dtd.
3728 FEDELINDA GAETOS BALAGBAG April 26, 2011 31-Dec-13 Bd. Res. No. 312 dtd. Dec. 27, 2013 1-Jan-14 31-Dec-16

Bd. Res. No. 26 dtd.


0510 FEDELINE G. CRUZ Jan. 23, 2013 31-Dec-15 Bd. Res. No. 269 dtd. Dec. 28, 2015 1-Jan-16 31-Dec-18
Bd. Res. No. 143 dtd.
1717 FEDELITO ESGUERRA FELICIANO Dec. 2, 2010 31-Dec-13 Bd. Res. No. 218 dtd. Oct. 29, 2013 1-Jan-14 31-Dec-16
Bd. Res. No. 153 dtd.
0095 FEDERICO IDOS PARAGAS Dec. 21, 2010 31-Dec-13 Bd. Res. No. 170 dtd. Sept. 27, 2013 1-Jan-14 31-Dec-16

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Bd. Res. No. 24 dtd.
0924 FEDERICO P. BAJAR, JR. Feb. 16, 2005 31-Dec-07

Br. Res. No. 233 dtd. December 4,


5990 FELIBETH R. MELCHOR 2015 4-Dec-15 31-Dec-17
Bd. Res. No.55 dtd.
4716 FELICIA NIRZA FLORES Mar. 23, 2010 31-Dec-12 Bd. Res. No. 09 dtd. Feb. 2, 2015 2-Feb-15 31-Dec-17

Bd. Res. No. 162 dtd.


1010 FELICIANA F. VILLARIN Sept. 27, 2013 31-Dec-16 Bd. Res. No. 190 dtd. July 7, 2016 1-Jan-17 31-Dec-19

Bd. Res. No. 129 dtd.


0835 FELICIANO D. ROQUE, JR. Nov. 10, 2004 31-Dec-06 Bd. Res. No. 76 dtd. April 10, 2008 10-Apr-08 31-Dec-10
Bd. Res. No. 95 dtd.
1274 FELICIANO GAPUZ FERNANDEZ Oct. 19, 2011 31-Dec-13 Bd. Res. No. 314 dtd. Dec. 27, 2013 1-Jan-14 31-Dec-16

Bd. Res. No. 199 dtd.


2614 FELICIANO OCTOBRE NIDOY, JR. Oct. 24, 2012 31-Dec-15 Bd. Res. No. 222 dtd. Dec. 1, 2015 1-Jan-16 31-Dec-18
Bd. Res. No. 58 dtd.
4210 FELICIANO SUNGA ALMAZORA, JR. April 15, 2011 31-Dec-13 Bd. Res. No. 337 dtd. Dec. 27, 2013 1-Jan-14 31-Dec-16
Bd. Res. No. 204 dtd.
0008 FELICIDAD B. DIVA & CO. Oct. 29, 2012 31-Dec-15 Bd. Res. No. 218 dtd. Dec. 1, 2015 1-Jan-16 31-Dec-18
Bd. Res. No. 159 dtd.
3934 FELICIDAD PRONEBO VICTORIO Dec. 21, 2010 31-Dec-13 Bd. Res. No. 152 dtd. Sept. 9, 2013 1-Jan-14 31-Dec-16
Bd. Res. No. 122 dtd. Bd. Res. No. 205 dtd. November 2,
0484 FELICISIMA AVENA BALAGOT Sept. 19, 2012 31-Dec-15 2015 1-Jan-16 31-Dec-18

3358 FELICISIMA C. SARIA Bd Res. No. 146 dtd. Oct. 3, 2007 3-Oct-07 31-Dec-09

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Bd. Res. No. 20 dtd.


0071 FELICITAS DELUMEN June 18, 2001 31-Dec-03
Bd Res. No. 57 dtd. Mar.
2904 FELICITO CRUZ RAMOS 23, 2010 31-Dec-12 Bd Res. No. 17 dtd. Feb. 2, 2015 2-Feb-15 31-Dec-17

Bd. Res. No. 79 dtd.


2170 FELINA S. BOX June 21, 2012 31-Dec-14 Bd. Res. No. 64 dtd. July 8, 2015 8-Jul-15 31-Dec-17
Bd. Res. No. 62 dtd.
0828 FELINITA - I REVILLEZA BARROGA Mar. 26, 2010 31-Dec-12 Bd. Res. No. 344 dtd. Dec. 27, 2013 27-Dec-13 31-Dec-15

Bd. Res. No. 38 dtd.


4044 FELINO CASTILLO GARCIA March 28, 2011 31-Dec-13 Bd. Res. No. 41 dtd. Dec. 19, 2014 19-Dec-14 31-Dec-16

Bd Res. No. 10 dtd. Jan.


3373 FELINO I. MALIWAT 27, 2010 31-Dec-12 Bd Res. No. 198 dtd. Oct. 24, 2012 1-Jan-13 31-Dec-15
Bd. Res. No.77 dtd. Bd. Res. No. 08 dtd. August 13,
4751 FELIPA CABAYLO CORREA Apr. 14, 2010 31-Dec-12 2014 13-Aug-14 31-Dec-16

Bd. Res. No. 84 dtd. July


1605 FELIPA CABUYAO CABUYAO 15, 2009 31-Dec-11 Bd. Res. No. 269 dtd. Dec.18, 2013 18-Dec-13 31-Dec-15

Bd. Res. No. 74 dtd. July


4547 FELIPE AGONCILLO 15, 2009 31-Dec-11 Bd. Res. No. 33 dtd. Feb. 29, 2012 29-Feb-12 31-Dec-14

5736 FELIPE DELMIGUEZ FADEROGAO Br. Res. No. 84 dtd. July 8, 2015 8-Jul-15 31-Dec-17

4230 FELIPE MALINAY BARCELON, JR. Bd. Res. No. 157 dtd. Sept. 5, 2008 5-Sep-08 31-Dec-10

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Bd. Res. No. 49 dtd.
1239 FELIPE S. CALILONG Apr. 12, 2005 31-Dec-07

Bd. Res. No. 84 dtd. July


1165 FELIPE T. CHUA 15, 2009 31-Dec-11 Bd. Res. No. 71 dtd. June 5, 2012 5-Jun-12 31-Dec-14
Bd. Res. No. 156 dtd. Bd. Res. No. 196 dtd. November 2,
0284 FELISA CHUA LIM Oct. 22, 2012 31-Dec-15 2015 1-Jan-16 31-Dec-18

Bd Res. No. 61 dtd. April


3715 FELISA LACOPIA SAYAS 26, 2011 31-Dec-13 Bd Res. No. 02 dtd. Jan. 26, 2015 26-Jan-15 31-Dec-17
Bd. Res. No. 27 dtd.
1196 FELIX C. ENRIQUEZ Feb. 20, 2012 31-Dec-14 Bd. Res. No. 24 dtd. Feb. 4, 2015 4-Feb-15 31-Dec-17
Bd. Res. No. 207 dtd.
0758 FELIX COLINARES ORIO November 12, 2012 31-Dec-15 Bd. Res. No. 240 dtd. Dec. 4, 2015 1-Jan-16 31-Dec-18
Bd. Res. No. 63 dtd.
1419 FELIX D. CENA May 27, 2005 31-Dec-07

Bd. Res. No. 62 dtd.


0447 FELIX FLORES MIÑOZA Mar. 26, 2010 31-Dec-12 Bd. Res. No. 179 dtd. Oct. 22, 2012 1-Jan-13 31-Dec-15
Bd. Res. No. 117 dtd.
1001 FELIX HORDISTA GARSUTA, JR. Sept. 6, 2010 31-Dec-13 Bd. Res. No. 08 dtd. Feb. 2, 2015 2-Feb-15 31-Dec-17
Bd. Res. No. 37 dtd.
4346 FELIX MENDOZA DE CASTRO Feb. 29, 2012 31-Dec-14 Bd. Res. No. 44 dtd. March 11, 2015 11-Mar-15 31-Dec-17

Bd Res. No. 85 dtd. April


3247 FELIXBERTO PANSOY DE CASTRO 16, 2013 31-Dec-15 Bd Res. No. 65 dtd. Feb. 19, 2016 19-Feb-16 31-Dec-18
Bd. Res. No. 26 dtd.
2080 FELIZARDO BOU POLVOROSA April 18, 2006 31-Dec-08 Bd. Res. No. 59 dtd. April 17, 2009 17-Apr-09 31-Dec-11

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Bd Res. No. 31 dtd. Jan.
3368 FELIZARDO TAQUEBAN SIDAYEN 23, 2013 31-Dec-15 Bd Res. No. 61 dtd. Feb. 19, 2016 19-Feb-16 31-Dec-18

4513 FELMA F. FELARCA - MATIAS Bd. Res. No. 64 dtd. May 5, 2009 5-May-09 31-Dec-11
Bd Res. No.138 dtd.
3524 FELMA NUYLES NARCE Sept. 25, 2012 31-Dec-15 Bd Res. No. 48 dtd. Feb. 17, 2016 17-Feb-16 31-Dec-18
Bd. Res. No. 101 dtd. Bd. Res. No. 34 dtd. December 19,
2226 FELMA S. SANCHEZ Oct. 21, 2011 31-Dec-14 2014 1-Jan-15 31-Dec-17
Bd. Res. No. 23 dtd.
1054 FELOMINO SUNGCANG BELINARIO Feb. 25, 2011 31-Dec-13 Bd. Res. No. 209 dtd. Oct. 29, 2013 1-Jan-14 31-Dec-16

2903 FELVIRINA C. CRUZ Bd Res. No. 62 dtd. Sept. 06, 2007 6-Sep-07 31-Dec-09

3878 FEMIE M. BITENG Bd. Res. No. 61 dtd.Mar. 18, 2008 18-Mar-08 31-Dec-10

Bd. Res. No. 135 dtd.


0336 FERDINAND ABADILLA RODRIGUEZ Sept. 25, 2012 31-Dec-15 Bd. Res. No. 164 dtd. Sept. 17, 2015 1-Jan-16 31-Dec-18
Bd. Res. No. 153 dtd.
4223 FERDINAND DE ASIS PEÑAFLOR Sept. 5, 2008 31-Dec-10 Bd. Res. No. 83 dtd. Oct. 11, 2011 11-Oct-11 31-Dec-13
Bd. Res. No.81 dtd.
4759 FERDINAND HERNANDEZ RAMOS Apr. 14, 2010 31-Dec-12 Bd. Res. No. 107 dtd. June 4, 2013 4-Jun-13 31-Dec-15

Bd. Res. No. 159 dtd.


4840 FERDINAND JAVIEN SAN DIEGO Oct. 22, 2012 31-Dec-15 Bd. Res. No. 271 dtd. Dec. 28, 2015 1-Jan-16 31-Dec-18

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NO. PARTNERSHIPS DATE DATE (BR NO. / DATE) From To
Bd Res. No. 47 dtd.
2770 FERDINAND M. SACMAR Sept. 06, 2007 31-Dec-09 Bd Res. No. 27 dtd. Jan. 23, 2013 23-Jan-13 31-Dec-15
Bd Res. No. 60 dtd. April
3065 FERDINAND MIRAYO BATOL 26, 2012 31-Dec-14 Bd Res. No. 51 dtd. Dec. 29, 2014 1-Jan-15 31-Dec-17

4054 FERDINAND O. PASCUA Bd. Res. No. 109 dtd. May 12, 2008 12-May-08 31-Dec-10

Bd. Res. No. 38 dtd.


0462 FERDINAND R. CASEDO April 14, 2004 31-Dec-06

Bd. Res. No. 51 dtd.


0625 FERDINAND S. BALIS June 7, 2004 31-Dec-06
Bd Res. No. 79 dtd. April
3274 FERDINAND SANARES REYES 16, 2013 31-Dec-15 Bd Res. No. 34 dtd. Feb. 9, 2016 9-Feb-16 31-Dec-18

5754 FERMIN MABANSAG DOMINGO, JR. Br. Res. No. 86 dtd. July 8, 2015 8-Jul-15 31-Dec-17
Bd. Res. No. 28 dtd.
2113 FERMIN N. PARONE April 20, 2006 31-Dec-08
Bd. Res. No. 95 dtd.
0992 FERMINIA C. BALDO- BIONSON Oct. 19, 2011 31-Dec-13 Bd. Res. No. 08 dtd. Feb. 2, 2015 2-Feb-15 31-Dec-17
Bd. Res. No. 48 dtd.
1223 FERNALYN M. TICAA Apr. 12, 2005 31-Dec-07
Mr. Lopes formed
Bd. Res. No. 37 dtd. another partnership
0456 FERNANDEZ, SANTOS & LOPEZ April 14, 2004 31-Dec-06 (Lopez & Co.).
Bd. Res. No. 284 dtd. Bd. Res. No. 206 dtd. November 2,
4774 FERNANDO DELOS SANTOS LAO Dec. 23, 2013 31-Dec-15 2015 1-Jan-16 31-Dec-18

Page 192
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
IN THE PRACTICE OF PUBLIC ACCOUNTANCY
As of October 26, 2016
PREVIOUS ACCREDITATION APPROVAL
REG. NAME OF FIRM / BR. NO. EXPIRY REFERENCE VALIDITY REMARKS
NO. PARTNERSHIPS DATE DATE (BR NO. / DATE) From To
Bd. Res. No. 11 dtd.
3811 FERNANDO GUERRERO NAPASA Feb. 25, 2011 31-Dec-13 Bd. Res. No. 325 dtd. Dec. 27, 2013 1-Jan-14 31-Dec-16

Bd. Res. No. 134 dtd.


0864 FERNANDO OTILANO VIESCA, JR. Dec. 14, 2004 31-Dec-06 Bd. Res. No. 54 dtd. Feb. 11, 2013 11-Feb-13 31-Dec-15

5688 FERNANDO SANTOS NUCUM, JR. Br. Res. No. 48 dtd. March 12, 2015 12-Mar-15 31-Dec-17

3369 FERNANDO V. MARCELLANA Bd Res. No. 147 dtd. Oct. 3, 2007 3-Oct-07 31-Dec-09

Bd. Res. No. 28 dtd.


2112 FERRANDO SISON MENDOZA April 20, 2006 31-Dec-08

Bd. Res. No. 57 dtd. Bd. Res. No. 34 dtd. December 19,
0925 FIDEL FULGUERAS ERIVERA March 28, 2011 31-Dec-13 2014 19-Dec-14 31-Dec-16
Bd. Res. No. 159 dtd.
4191 FIDEL MATEO MAGNO, JR. Dec. 21, 2010 31-Dec-13 Bd. Res. No. 300 dtd. Dec. 27, 2013 1-Jan-14 31-Dec-16

Bd. Res. No. 49 dtd.


0512 FIDEL MEREGILLANO VALDEZ, JR. March 28, 2012 31-Dec-14 Bd. Res. No. 61 dtd. July 8, 2015 8-Jul-15 31-Dec-17
Bd. Res. No. 105 dtd.
1875 FIDEL VALENZUELA LOMIBAO Oct. 21, 2011 31-Dec-14 Bd. Res. No. 30 dtd. Dec. 19, 2014 1-Jan-15 31-Dec-17

3978 FIDELITO A. RUFIN Bd. Res. No. 86 dtd. April 15, 2008 15-Apr-08 31-Dec-10

3614 FIDES SALVE M. JAVIER Bd Res. No. 04 dtd. Jan. 9, 2008 9-Jan-08 31-Dec-10

Page 193
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
IN THE PRACTICE OF PUBLIC ACCOUNTANCY
As of October 26, 2016
PREVIOUS ACCREDITATION APPROVAL
REG. NAME OF FIRM / BR. NO. EXPIRY REFERENCE VALIDITY REMARKS
NO. PARTNERSHIPS DATE DATE (BR NO. / DATE) From To

Bd. Res. No. 212 dtd.


5170 FIEL CABALLERO MARTINEZ November 12, 2012 31-Dec-14 Bd. Res. No. 117 dtd. May 5, 2016 5-May-16 31-Dec-18

5043 FIL LEANDRO A. CRUZ Bd. Res. No. 45 dtd. March 28, 2012 28-Mar-12 31-Dec-14
Bd. Res. No. 03 dtd.
4856 FILADELFO NACAYTUNA IROY February 8, 2011 31-Dec-13 Bd. Res. No. 223 dtd. Oct. 29, 2013 1-Jan-14 31-Dec-16
Bd. Res. No. 01 dtd.
1855 FILAMIE S. AGUILLON Jan. 3, 2006 31-Dec-08

Bd. Res. No. 90 dtd.


2542 FILIPINA G. ALFAFARA Nov. 16, 2006 31-Dec-08 Cancelled Connected to
Bd. Res. No. 41 dtd. Farrales, Peñaflor,
2244 FILIPINA SISGON FARRALES May 30, 2006 31-Dec-08 Bd. Res. No. 182 dtd. Oct. 30, 2008 1-Jan-09 31-Dec-11 Villalobos & Co. under

Br. Res. No. 126 dtd. August 11,


5879 FILIPINA SISGON FARRALES 2015 11-Aug-15 31-Dec-17
Bd. Res. No. 92 dtd.
5302 FILMARK JUMALON BAO April 16, 2013 31-Dec-15 Bd. Res. No. 187 dtd. Oct. 14, 2015 1-Jan-16 31-Dec-18

Bd. Res. No. 154 dtd.


1728 FILOMENA G. PEREZ Dec. 21, 2010 31-Dec-13 Bd. Res. No. 207 dtd. Oct. 29, 2013 1-Jan-14 31-Dec-16
Bd. Res. No. 91 dtd.
2529 FILOMENA R. SANCHEZ Nov. 16, 2006 31-Dec-08 Bd. Res. No. 166 dtd. Oct. 28, 2008 1-Jan-09 31-Dec-11

5515 FILONILO SUNGA MACALINO Bd. Res. No. 361 dtd. Dec. 27, 2013 27-Dec-13 31-Dec-15

3896 FILOTEA S. LEDESMA Bd. Res. No. 64 dtd. April 2, 2008 2-Apr-08 31-Dec-10

Page 194
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
IN THE PRACTICE OF PUBLIC ACCOUNTANCY
As of October 26, 2016
PREVIOUS ACCREDITATION APPROVAL
REG. NAME OF FIRM / BR. NO. EXPIRY REFERENCE VALIDITY REMARKS
NO. PARTNERSHIPS DATE DATE (BR NO. / DATE) From To
Bd. Res. No. 54 dtd.
1203 FLOCERFINA C. SILVA Mar. 28, 2011 31-Dec-13 Bd. Res. No. 321 dtd. Dec. 27, 2013 1-Jan-14 31-Dec-16

3968 FLOCERPIDA I. DIMATULAC Bd. Res. No. 83 dtd. April 15, 2008 15-Apr-08 31-Dec-10
Bd. Res. No. 122 dtd.
1320 FLOR VALENTINO ISOLA Sept. 6, 2010 31-Dec-13 Bd. Res. No. 156 dtd. Sept. 27, 2013 1-Jan-14 31-Dec-16
Bd. Res. No. 39 dtd.
0475 FLOR P. BAUTISTA - MEDINA April 14, 2004 31-Dec-06

Bd. Res. No. 156 dtd.


1298 FLOR S. MARASIGAN Dec. 21, 2010 31-Dec-13 Bd. Res. No. 169 dtd. Sept. 27, 2013 1-Jan-14 31-Dec-16

Bd. Res. No. 97 dtd. Bd. Res. No. 07 dtd. August 13,
1359 FLORA A. BRIONES Oct. 19, 2011 31-Dec-13 2014 13-Aug-14 31-Dec-16
Bd. Res. No. 51 dtd.
1275 FLORA C. MENDOZA Apr. 12, 2005 31-Dec-07 Bd. Res. No. 25 dtd. Jan. 28, 2008 28-Jan-08 31-Dec-10
Bd Res. No. 99 dtd.
3135 FLORA FRANCIA AYSON Sept. 11, 2007 31-Dec-09 Bd Res. No. 79 dtd. April 14, 2010 14-Apr-10 31-Dec-12

Bd. Res. No. 150 dtd.


0066 FLORA L. CAPILI Sept. 9, 2013 31-Dec-15 Bd. Res. No. 38 dtd. Feb. 11, 2016 11-Feb-16 31-Dec-18
Bd. Res. No. 116 dtd.
2227 FLORA NARCISA NACES - MATEO Dec. 22, 2011 31-Dec-14 Bd. Res. No. 35 dtd. Dec. 19, 2014 1-Jan-15 31-Dec-17

Bd Res. No. 130 dtd.


3702 FLORA NARCISA NACES - MATEO Nov. 12, 2010 31-Dec-13 Bd Res. No. 228 dtd. Oct. 29, 2013 1-Jan-14 31-Dec-16
Bd Res. No. 210 dtd. Bd Res. No. 242 dtd. December 4,
3533 FLORAMIE T. MANLOLO November 12, 2012 31-Dec-15 2015 1-Jan-16 31-Dec-18

Page 195
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
IN THE PRACTICE OF PUBLIC ACCOUNTANCY
As of October 26, 2016
PREVIOUS ACCREDITATION APPROVAL
REG. NAME OF FIRM / BR. NO. EXPIRY REFERENCE VALIDITY REMARKS
NO. PARTNERSHIPS DATE DATE (BR NO. / DATE) From To
Bd. Res. No. 46 dtd.
1197 FLORANTE C. ELIZALDE Apr. 12, 2005 31-Dec-07

Bd. Res. No. 142 dtd.


1695 FLORANTE RAMOS BAUTISTA Dec. 2, 2010 31-Dec-13 Bd. Res. No. 322 dtd. Dec. 27, 2013 1-Jan-14 31-Dec-16

Bd. Res. No. 134 dtd.


1224 FLORDELIS BALVEZ VELAYO Dec. 2, 2010 31-Dec-13 Bd. Res. No. 346 dtd. Dec. 27, 2013 1-Jan-14 31-Dec-16
Bd. Res. No. 68 dtd. Bd. Res. No. 197 dtd. November 2,
5061 FLORDELIZ H. FLORIDA-LAPUT June 5, 2012 31-Dec-14 2015 2-Nov-15 31-Dec-17

Bd. Res. No. 47 dtd.


1204 FLORDELIZA A. VILLABROZA Apr. 12, 2005 31-Dec-07

Bd. Res. No. 39 dtd. Bd. Res. No. 41(B) dtd. March 4,
3798 FLORDELIZA BAMBA SALGADO-YBOA Jan. 28, 2008 31-Dec-10 2015 4-Mar-15 31-Dec-17

Bd. Res. No. 51 dtd. Bd. Res. No. 156 dtd. August 24,
2585 FLORDELIZA E. BASCONES Feb. 11, 2013 31-Dec-15 2015 1-Jan-16 31-Dec-18

Bd. Res. No. 223 dtd.


2589 FLORDELIZA MALIWAT DE LA CRUZ December 28, 2012 31-Dec-15 Bd. Res. No. 47 dtd. Feb. 17, 2016 17-Feb-16 31-Dec-18
Bd. Res. No. 51 dtd.
1276 FLORDELIZA P. ABANGCO Apr. 12, 2005 31-Dec-07
Bd. Res. No. 47 dtd.
4435 FLORDELIZA P. DATU March 28, 2012 31-Dec-14 Bd. Res. No. 70 dtd. July 8, 2015 8-Jul-15 31-Dec-17

Page 196
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
IN THE PRACTICE OF PUBLIC ACCOUNTANCY
As of October 26, 2016
PREVIOUS ACCREDITATION APPROVAL
REG. NAME OF FIRM / BR. NO. EXPIRY REFERENCE VALIDITY REMARKS
NO. PARTNERSHIPS DATE DATE (BR NO. / DATE) From To

Bd. Res. No. 104 dtd.


3087 FLORDELIZA P. MENDOZA Oct. 26, 2009 31-Dec-12 Bd. Res. No. 135 dtd. Sept. 25, 2012 1-Jan-13 31-Dec-15
Bd. Res. No. 119 dtd.
1312 FLORECITA BESA GELVEZON Dec 26, 2011 31-Dec-14 Bd. Res. No. 62 dtd. Dec 29, 2014 1-Jan-15 31-Dec-17

Bd Res. No. 146 dtd.


3359 FLORENCE E. ABENITA Oct. 3, 2007 31-Dec-09 Bd Res. No. 12 dtd. Jan. 27, 2010 27-Jan-10 31-Dec-12
Bd. Res. No. 87 dtd.
2490 FLORENCE G. GALLARDO Nov. 10, 2006 31-Dec-08 Bd. Res. No. 09 dtd. Jan. 27, 2010 27-Jan-10 31-Dec-12
Bd. Res. No. 19 dtd.
0061 FLORENCE O. CABANSAG June 18, 2001 31-Dec-03

Bd Res. No. 51 dtd. Feb.


3072 FLORENCE V. JIMENEZ 18, 2016 31-Dec-18 Bd Res. No. 51 dtd. Feb. 18, 2016 18-Feb-16 31-Dec-18
Bd. Res. No. 65 dtd.
1456 FLORENCIA S. YUTUC-ESTRELLA May 27, 2005 31-Dec-07

Bd Res. No. 157 dtd.


3428 FLORENCIA ULAYAN ROMASANTA Oct. 8, 2007 31-Dec-09 Bd Res. No. 85 dtd. August 13, 2012 13-Aug-12 31-Dec-14
Bd. Res. No. 38 dtd.
1078 FLORENCIO A. LAYCO Mar. 18, 2005 31-Dec-07 Bd. Res. No. 20 dtd. Mar. 4, 2009 4-Mar-09 31-Dec-11
Bd. Res. No. 114 dtd.
0815 FLORENCIO B. VERGARA Oct. 25, 2004 31-Dec-06
Bd. Res. No. 62 dtd.
3912 FLORENCIO DIGNOS MANCE April 26, 2012 31-Dec-14 Bd. Res. No. 63 dtd. Dec. 29, 2014 1-Jan-15 31-Dec-17

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LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
IN THE PRACTICE OF PUBLIC ACCOUNTANCY
As of October 26, 2016
PREVIOUS ACCREDITATION APPROVAL
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NO. PARTNERSHIPS DATE DATE (BR NO. / DATE) From To

5717 FLORENCIO ESTOPA ULLA, JR. Br. Res. No. 82 dtd. July 8, 2015 8-Jul-15 31-Dec-17
Bd. Res. No. 06 dtd. Bd. Res. No. 133 dtd. August 28,
1752 FLORENCIO L. GABRILLO Feb. 8, 2011 31-Dec-13 2013 1-Jan-14 31-Dec-16

Bd. Res. No. 21 dtd.


0096 FLORENCIO P. LAXAMANA July 05, 2001 31-Dec-03 Bd. Res. No. 86 dtd. Nov. 10, 2006 10-Nov-06 31-Dec-08
Bd. Res. No. 75 dtd.
1907 FLORENCIO YAMO ROJAS, JR. Oct. 7, 2011 31-Dec-14 Bd. Res. No. 02 dtd. Jan. 26, 2015 26-Jan-15 31-Dec-17
Bd. Res. No. 06 dtd.
1889 FLORENDA A. PUNIO Jan. 24, 2006 31-Dec-08 Bd. Res. No. 32 dtd. Mar. 6, 2009 6-Mar-09 31-Dec-11
Bd Res. No. 95 dtd. April
3512 FLORENDA C. DESTURA 17, 2013 31-Dec-15 Bd Res. No. 63 dtd. Feb. 19, 2016 19-Feb-16 31-Dec-18

Bd. Res. No. 206 dtd. Bd. Res. No. 28 dtd. December 19,
3913 FLORENDA C. VALLESPIN November 12, 2012 31-Dec-14 2014 1-Jan-15 31-Dec-17

Bd. Res. No. 29 dtd.


2713 FLORENDA E. MUÑIZ-NAVERA Jan. 23, 2013 31-Dec-15 Bd. Res. No. 61 dtd. Feb. 19, 2016 19-Feb-16 31-Dec-18

Bd Res. No. 121 dtd.


3644 FLORENDA LEONARDO QUIÑO August 28, 2013 31-Dec-16 Bd Res. No. 78 dtd. March 28, 2016 1-Jan-17 31-Dec-19

Bd. Res. No. 55 dtd.


1546 FLORENTINA FIGUEROA CABALLA April 17, 2009 31-Dec-11 Bd. Res. No. 44 dtd. March 11, 2015 11-Mar-15 31-Dec-17

Bd. Res. No. 09 dtd.


4400 FLORENTINA S. RAMIREZ Feb. 8, 2012 31-Dec-14 Bd. Res. No. 76 dtd. July 8, 2015 8-Jul-15 31-Dec-17

Page 198
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
IN THE PRACTICE OF PUBLIC ACCOUNTANCY
As of October 26, 2016
PREVIOUS ACCREDITATION APPROVAL
REG. NAME OF FIRM / BR. NO. EXPIRY REFERENCE VALIDITY REMARKS
NO. PARTNERSHIPS DATE DATE (BR NO. / DATE) From To

3785 FLORENTINO A. ESTENOR Bd. Res. No. 38 dtd. Jan. 28, 2008 28-Jan-08 31-Dec-10

2622 FLORENTINO M. MORALES Bd. Res. No. 15 dtd. Jan. 29, 2007 29-Jan-07 31-Dec-09

Bd. Res. No. 173 dtd.


0760 FLORENTINO PEDROLA ROLDAN Oct. 22, 2012 31-Dec-15 Bd. Res. No. 164 dtd. Sept. 17, 2015 1-Jan-16 31-Dec-18

5737 FLORENTINO RODRIGUEZ RUBIANO, JR. Br. Res. No. 84 dtd. July 8, 2015 8-Jul-15 31-Dec-17
Bd. Res. No. 121 dtd.
1476 FLORESITA PATRIARCA ANTONIO Dec 26, 2011 31-Dec-13 Bd. Res. No. 09 dtd. Feb. 2, 2015 2-Feb-15 31-Dec-17

Bd. Res. No. 76 dtd.


0726 FLORIDA J. MAGDAMIT Sept 15, 2004 31-Dec-06
Bd Res. No. 42 dtd. Bd Res. No. 203 dtd. November 2,
3088 FLORIDA PEÑA PASCUAL Feb. 11, 2013 31-Dec-15 2015 1-Jan-16 31-Dec-18

Bd. Res. No. 113 dtd.


1606 FLORIDA PIGAO SARILE Nov. 8, 2005 31-Dec-07

4280 FLORIDO S. SANTOS Bd. Res. No. 173 dtd. Oct. 30, 2008 30-Oct-08 31-Dec-10

4184 FLORINDA S. JAVIER Bd. Res. No. 143 dtd. July 18, 2008 18-Jul-08 31-Dec-10
Bd Res. No. 118 dtd. Bd Res. No. 155 dtd. August 24,
3374 FLORINIO DULCE ISLA Sept. 19, 2012 31-Dec-15 2015 1-Jan-16 31-Dec-18

Page 199
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
IN THE PRACTICE OF PUBLIC ACCOUNTANCY
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PREVIOUS ACCREDITATION APPROVAL
REG. NAME OF FIRM / BR. NO. EXPIRY REFERENCE VALIDITY REMARKS
NO. PARTNERSHIPS DATE DATE (BR NO. / DATE) From To

Bd. Res. 82 dtd. Nov. 3,


0306 FLORITA A. CODILLA 2003 31-Dec-05
Cancelled effective Feb. 12,
2010. Partner of Santos
Bd. Res. No. 48 dtd. Verde San Juan & Associates
0513 FLORITA BRIOSO-SANTOS May 31, 2004 31-Dec-06 Bd. Res. No. 147 dtd. Sept. 5, 2008 5-Sep-08 31-Dec-10 (Approved per BR NO. 35 dtd.

4231 FLORITA S. EPON Bd. Res. No. 157 dtd. Sept. 5, 2008 5-Sep-08 31-Dec-10

Bd. Res. No. 124 dtd.


0727 FLORIVEL M. DE JESUS Sept. 19, 2012 31-Dec-15 Bd. Res. No. 186 dtd. Oct. 14, 2015 1-Jan-16 31-Dec-18

5153 FLOYD C. PAGUIO Bd. Res. No. 146 dtd. Sept. 25, 2012 25-Sep-12 31-Dec-14

4389 FLOYD O. MANCAO Bd. Res. No. 24 dtd. Mar. 4, 2009 4-Mar-09 31-Dec-11

Bd. Res. No. 138 dtd.


0476 FORTUNATO CARABUENA SALADO, JR. Oct. 27, 2009 31-Dec-12 Bd. Res. No. 82 dtd. August 13, 2012 1-Jan-13 31-Dec-15

Bd. Res. No. 74 dtd.


3935 FORTUNATO M. BONOAN April 10, 2008 31-Dec-10 Bd. Res. No. 47 dtd. March 28, 2011 28-Mar-11 31-Dec-13
Bd. Res. No. 116 dtd.
1772 FRANCES RAE S. MONTAÑA - CABIDO Nov. 30, 2005 31-Dec-07 Bd. Res. No. 149 dtd. Dec. 21, 2009 21-Dec-09 31-Dec-11

Bd. Res. No. 64 dtd.


0426 FRANCIA ALOC PAOR Sept. 6, 2007 31-Dec-09 Bd. Res. No. 28 dtd. Feb. 12, 2010 12-Feb-10 31-Dec-12

Page 200
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
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PREVIOUS ACCREDITATION APPROVAL
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NO. PARTNERSHIPS DATE DATE (BR NO. / DATE) From To

Bd. Res. No. 06 dtd.


1644 FRANCIA LAVIÑA-EUGENIO Feb. 8, 2011 31-Dec-13 Bd. Res. No. 218 dtd. Oct. 29, 2013 1-Jan-14 31-Dec-16

Bd. Res. No. 234 dtd. Bd. Res. No. 265 dtd. December 21,
4752 FRANCIA V. ARGOTE December 28, 2012 31-Dec-15 2015 1-Jan-16 31-Dec-18 Cancelled efective Oct.
Bd. Res. No. 113 dtd. 17, 2007. Partner of
1607 FRANCIS E. DEGALA Nov. 8, 2005 17-Oct-07 Leong, Eralino, Acuna,
Bd. Res. No. 89 dtd.
0514 FRANCIS FERDINAND LABORTE CRUZ Sept. 11, 2007 31-Dec-09 Bd. Res. No. 29 dtd. Feb. 12, 2010 12-Feb-10 31-Dec-12

3705 FRANCIS G. PASCUAL Bd Res. No. 19 dtd. Jan. 21, 2008 21-Jan-08 31-Dec-10

Bd. Res. No. 117 dtd.


1936 FRANCIS SINLAO BAYSIC Sept. 19, 2012 31-Dec-14 Bd. Res. No. 47 dtd. March 12, 2015 12-Mar-15 31-Dec-17

2973 FRANCIS T. CERENO Bd Res. No. 78 dtd. Sept. 11, 2007 11-Sep-07 31-Dec-09

Bd Res. No. 105 dtd.


3228 FRANCISCA CARPELA CABRERA June 4, 2013 31-Dec-15 Bd Res. No. 118 dtd. May 5, 2016 5-May-16 31-Dec-18

Bd. Res. No. 122 dtd.


0779 FRANCISCA CULLADO GODINEZ Sept. 6, 2010 31-Dec-13 Bd. Res. No. 156 dtd. Sept. 27, 2013 1-Jan-14 31-Dec-16

Bd. Res. No. 177 dtd. Bd. Res. No. 135 dtd. August 11,
0865 FRANCISCA FERRER TIRAO Oct. 22, 2012 31-Dec-15 2015 1-Jan-16 31-Dec-18

Page 201
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PREVIOUS ACCREDITATION APPROVAL
REG. NAME OF FIRM / BR. NO. EXPIRY REFERENCE VALIDITY REMARKS
NO. PARTNERSHIPS DATE DATE (BR NO. / DATE) From To

Bd Res. No. 33 dtd. Jan.


3592 FRANCISCA P. PIO DE RODA 23, 2013 31-Dec-15 Bd Res. No. 47 dtd. Feb. 17, 2016 17-Feb-16 31-Dec-18

Bd. Res. No. 67 dtd.


4717 FRANCISCO ABAÑO AQUINO March 6, 2013 31-Dec-15 Bd. Res. No. 23 dtd. Feb. 9, 2016 9-Feb-16 31-Dec-18

4470 FRANCISCO BELMONTE GONZALEZ Bd. Res. No. 39 dtd. Mar. 6, 2009 6-Mar-09 31-Dec-11

Bd. Res. No. 55 dtd.


0198 FRANCISCO C. TONIDO, JR. September 9, 2002 31-Dec-04
Bd. Res. No. 04 dtd.
2348 FRANCISCO CHIA CUA Feb. 8, 2012 31-Dec-14 Bd. Res. No. 76 dtd. July 8, 2015 8-Jul-15 31-Dec-17
Bd. Res. No. 59 dtd.
2376 FRANCISCO M. BASA, JR. Sept. 8, 2006 31-Dec-08
Bd Res. No. 59 dtd.
2877 FRANCISCO ONGJOCO VALMORES, JR. Sept. 06, 2007 31-Dec-09 Bd Res. No. 84 dtd. April 14, 2010 14-Apr-10 31-Dec-12

Bd. Res. No. 76 dtd.


0728 FRANCISCO P. TESORERO Sept 15, 2004 31-Dec-06
Bd. Res. No. 134 dtd.
1679 FRANCISCO PASION OCAMPO Dec. 2, 2010 31-Dec-13 Bd. Res. No. 09 dtd. Feb. 2, 2015 2-Feb-15 31-Dec-17

Bd. Res. No. 40 dtd.


1773 FRANCISCO PEREZ DEOCAREZA Mar. 9, 2009 31-Dec-11 Bd. Res. No. 29 dtd. Feb. 20, 2012 20-Feb-12 31-Dec-14

Bd. Res. No. 77 dtd. Bd. Res. No. 34 dtd. December 19,
2335 FRANCISCO RED FRANCO Oct. 7, 2011 31-Dec-14 2014 1-Jan-15 31-Dec-17

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NO. PARTNERSHIPS DATE DATE (BR NO. / DATE) From To

Bd. Res. No. 37 dtd.


2717 FRANCISCO RENTUZA GIER, JR. Mar. 2, 2007 31-Dec-09 Bd. Res. No. 88 dtd. April 30, 2010 30-Apr-10 31-Dec-12
Bd. Res. No. 59 dtd.
1380 FRANCISCO T. DE GUZMAN May 25, 2005 31-Dec-07

5798 FRANCO M. PANGANIBAN Br. Res. No. 92 dtd. July 8, 2015 8-Jul-15 31-Dec-17

6202 FRANKLIN S. BUFI Br. Res. No. 152 dtd. July 4, 2016 4-Jul-16 31-Dec-18

6116 FRANKLIN UMBAC PRIETO Br. Res. No. 75 dtd. Mar. 28, 2016 28-Mar-16 31-Dec-18

5756 FREDDIE TORRES ESMAS Br. Res. No. 86 dtd. July 8, 2015 8-Jul-15 31-Dec-17

FREDIZ CRUZ BERONILLA Bd Res. No. 45 dtd. Feb.


3565 ( Formerly:FREDIZ BERONILLA DELA CRUZ) 11, 2013 31-Dec-15 Bd Res. No. 89 dtd. Mar. 31, 2016 31-Dec-16 31-Dec-18
Bd. Res. No. 06 dtd. Bd. Res. No. 228 dtd. December 28,
0232 FREEMAN CHOZAS LEGASPI February 4, 2003 31-Dec-05 2012 28-Dec-12 31-Dec-14

3906 FRESNAIDA N. GUZMAN Bd. Res. No. 65 dtd. April 2, 2008 2-Apr-08 31-Dec-10

Bd. Res. No. 112 dtd.


5125 FRITZ GERALD ROXAS LEGASPI Sept. 12, 2012 31-Dec-14 Bd. Res. No. 44 dtd. March 11, 2015 11-Mar-15 31-Dec-17

Bd. Res. No. 78 dtd.


0759 FRIVALDO FRIAS OROCEO Oct. 7, 2011 31-Dec-13 Bd. Res. No. 323 dtd. Dec. 27, 2013 1-Jan-14 31-Dec-16
Bd. Res. No. 08 dtd.
1869 FUA, SALES, FABILA & CO. Jan. 24, 2006 31-Dec-08

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Br. Res. No. 41 (C) dtd. March 4,
5705 FULGENCIO MENDEZ DARUNDAY 2015 4-Mar-15 31-Dec-17

G. PAGASPAS PARTNERS & CO. ( Formerly: GIMENA Bd. Res. No. 358 dtd.
5512 PAGASPAS PARTNERS & CO.) Dec. 27, 2013 31-Dec-15 Bd. Res. No. 16 dtd. Feb. 9, 2016 9-Feb-16 31-Dec-18

4066 GABRIELITO V. GARCIA Bd. Res. No. 113 dtd. May 21, 2008 21-May-08 31-Dec-10
Bd. Res. No. 79 dtd.April
2633 GALICANO DOMINGO AGUSTIN 14, 2010 31-Dec-12 Bd. Res. No. 09 dtd. Feb. 2, 2015 2-Feb-15 31-Dec-17
Bd. Res. No. 30 dated
0178 GALLARDO PARAS & CO. May 24, 2002 31-Dec-04
Bd. Res. NO. 69 dtd.
1944 GALO D. WEYGAN May 5, 2009 31-Dec-11 Bd. Res. NO. 25 dtd. Feb. 20, 2012 20-Feb-12 31-Dec-14

5021 GALVEZ, VILLAREAL & COMPANY Bd. Res. No. 19 dtd. Feb. 20, 2012 20-Feb-12 31-Dec-14
Bd.Res. 131 dtd. Nov.
1850 GARCIA, LUGUE, VIDAL & CO. 12, 2010 31-Dec-13 Bd.Res. 234 dtd. Oct. 29, 2013 1-Jan-14 31-Dec-16

Bd. Res. No. 152 dtd.


0932 GARCIA, PANGILINAN AND COMPANY Dec. 21, 2010 31-Dec-13 Bd. Res. No. 290 dtd. Dec. 23, 2013 1-Jan-14 31-Dec-16
Bd. Res. No. 119 dtd. October 26,
4635 GARY DIAKEN GALAZO 2009 26-Oct-09 31-Dec-11
Bd. Res. No. 24 dtd.
1323 GATMAITAN AND ASSOCIATES Feb. 25, 2011 31-Dec-13 Bd. Res. No. 328 dtd. Dec. 27, 2013 1-Jan-14 31-Dec-16
Bd. Res. No. 22 dtd.
3936 GAUDENCIO BINDOY YANEZA Feb. 25, 2011 31-Dec-13 Bd. Res. No. 319 dtd. Dec. 27, 2013 1-Jan-14 31-Dec-16

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Bd. Res. No. 49 dtd.


1240 GAUDENCIO G. OMAÑA, JR. Apr. 12, 2005 31-Dec-07
Bd. Res. No. 50 dtd.
0597 GAUDIOSO B. SALISID June 7, 2004 31-Dec-06 Bd. Res. No. 79 dtd. Oct. 7, 2011 7-Oct-11 31-Dec-13

5392 GAZELLE VILLARBA REYES Bd. Res. No. 184 dtd. Oct. 29, 2013 29-Oct-13 31-Dec-15

Br. Res. No. 256 dtd. December 14,


6007 GEARSON SAET RAGASA 2015 14-Dec-15 31-Dec-17

3818 GEDEON A. ESPLANA Bd. Res. No. 47 dtd. Jan. 28, 2008 28-Jan-08 31-Dec-10
Bd. Res. No. 22 dtd.
2031 GELINO M. MONTECLARO April 18, 2006 31-Dec-08

3458 GEMMA B. DAMISEL Bd Res. No. 161 dtd. Oct. 8, 2007 8-Oct-07 31-Dec-09

Bd. Res. No. 13 dtd.


4595 GEMMA FLOR CABONEGRO - CORO Feb. 8, 2012 31-Dec-14 Bd. Res. No. 34 dtd. March 3, 2015 3-Mar-15 31-Dec-17

5718 GEMMA MAGBANLAG MUÑOZ Br. Res. No. 82 dtd. July 8, 2015 8-Jul-15 31-Dec-17

Bd. Res. No. 30 dtd.


2144 GEMMA R. AGUILAR-VIRTUSIO April 20, 2006 31-Dec-08 Bd. Res. No. 55 dtd. April 17, 2009 17-Apr-09 31-Dec-11

Bd. Res. No. 198 dtd. Bd. Res. No. 135 dtd. August 11,
2377 GENARO AREVALO VERUASA Oct. 24, 2012 31-Dec-15 2015 1-Jan-16 31-Dec-18

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Bd. Res. No. 02 dtd. Jan


0021 GENARO G. QUINTO 4, 2005 31-Dec-07 Bd. Res. No. 13 dtd. Jan. 30, 2009 30-Jan-09 31-Dec-11
Bd Res. No. 139 dtd.
3720 GENARO MIEL MERIÑO Dec. 2, 2010 31-Dec-13 Bd Res. No. 166 dtd. Sept. 27, 2013 1-Jan-14 31-Dec-16
Bd. Res. No. 20 dtd.
1560 GENELYN DE LA ROSA GANZA Feb. 20, 2012 31-Dec-14 Bd. Res. No. 63 dtd. Feb. 19, 2016 19-Feb-16 31-Dec-18

5770 GENER BAUDEJAS TEMPROSA Br. Res. No. 88 dtd. July 8, 2015 8-Jul-15 31-Dec-17
Bd. Res. No. 100 dtd.
1146 GENEROSO BUAN DIUCO Oct. 19, 2011 31-Dec-13 Bd. Res. No. 08 dtd. August 13, 2014 13-Aug-14 31-Dec-16

4925 GENEROSO MACARANAS FRIAS Bd. Res. No. 63 dtd. April 26, 2011 26-Apr-11 31-Dec-13
Bd. Res. No. 293 dtd.
5436 GENEROSO PALMA PALENCIA Dec. 23, 2013 31-Dec-15 Bd. Res. No. 34 dtd Feb. 9, 2016 9-Feb-16 31-Dec-18

3849 GENEVEVE C. EUGENIO Bd. Res. No. 52 dtd.Feb. 01, 2008 1-Feb-08 31-Dec-10
Br. Res. No. 281 dtd. September 28,
6314 GENEVIEVE SALVADOR ESPIRITU 2016 28-Sep-16 31-Dec-18
Bd. Res. No. 48 dtd.
0519 GENEVIEVE U. CORTEZ May 31, 2004 31-Dec-06 Bd. Res. No. 65 dtd. Mar. 26, 2010 3/26/2010 31-Dec-12 Cancelled. Bd. Res. No.
Bd Res. No. 152 dtd. 75 dtd. Oct. 7, 2011.
3410 GENIELLE BENIG ROMANO Oct. 3, 2007 31-Dec-09 Bd. Res. No. 92 dtd. Aug. 11, 2009 1-Jan-10 31-Dec-12 Partner to Romano,

5522 GENIELLE BENIG ROMANO Bd. Res. No. 03 dtd. August 13, 2014 13-Aug-14 31-Dec-16

Bd. Res. No. 97 dtd.


2362 GEORGE BAHILLO IBAY Oct. 19, 2011 31-Dec-14 Bd. Res. No. 02 dtd. Jan. 26, 2015 26-Jan-15 31-Dec-17

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Bd. Res. No. 63 dtd.


4924 GEORGE F. SITON, JR. April 26, 2011 31-Dec-13 Bd. Res. No. 220 dtd. Oct. 29, 2013 1-Jan-14 31-Dec-16

3459 GEORGE J. SANTOLORIN Bd Res. No. 161 dtd. Oct. 8, 2007 8-Oct-07 31-Dec-09
Br. Res. No. 29 dtd. February 18,
5671 GEORGE QUILALA DUMLAO 2015 18-Feb-15 31-Dec-17
Bd. Res. No. 42 dtd.
1277 GEORGE YAP ONGKEKO March 28, 2011 31-Dec-13 Bd. Res. No. 09 dtd. Feb. 2, 2015 2-Feb-15 31-Dec-17

5507 GERALD ALAN ACOSTA QUEBRAL Bd. Res. No. 358 dtd. Dec. 27, 2013 27-Dec-13 31-Dec-15

Bd. Res. No. 158 dtd.


4675 GERALD BENEDICT TAYAG NUCOM Oct. 22, 2012 31-Dec-15 Bd. Res. No. 222 dtd. Dec. 1, 2015 1-Jan-16 31-Dec-18

Bd. Res. No. 251 dtd. Bd. Res. No. 37 dtd. December 19,
5197 GERALD LALUCIS GONZALES December 28, 2012 31-Dec-14 2014 1-Jan-15 31-Dec-17
Br. Res. No. 239 dtd. August 23,
6266 GERALD LOPEZ MADAMBA 2016 23-Aug-16 31-Dec-18

Bd. Res. No. 91 dtd.


1626 GERALDINE B. BERNARDINO Sept 21, 2005 31-Dec-07 Bd. Res. No. 43 dtd. Jan. 28, 2008 28-Jan-08 31-Dec-10

Br. Res. No. 193 dtd. November 2,


5969 GERALDINE PAKINGAN MASSALANG 2015 2-Nov-15 31-Dec-17
Bd. Res. No. 57 dtd.
1338 GERALDINE R. VILLADOLID May 25, 2005 31-Dec-07 Bd. Res. No. 41 dtd. Jan. 28, 2008 28-Jan-08 31-Dec-10

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Br. Res. No. 239 dtd. August 23,


6267 GERALENE CAÑIZARES CLARITO 2016 23-Aug-16 31-Dec-18

Bd. Res. No. 40 dtd. Bd. Res. No. 202 dtd. November 2,
5270 GERARD SUNGA GUMTANG February 11, 2013 31-Dec-15 2015 1-Jan-16 31-Dec-18
Bd. Res. No. 54 dtd.
2757 GERARDO CABAN BARCELONA Feb. 11, 2013 31-Dec-15 Bd. Res. No. 240 dtd. Dec. 4, 2015 1-Jan-16 31-Dec-18
Bd. Res. No. 117 dtd.
1147 GERARDO CASTRO PONCE Sept. 19, 2012 31-Dec-14 Bd. Res. No. 22 dtd. Feb. 2, 2015 2-Feb-15 31-Dec-17
Bd. Res. No. 179 dtd.
0780 GERARDO DE JESUS OROSCO Oct. 22, 2012 31-Dec-15 Bd. Res. No. 171 dtd. Sept. 21, 2015 1-Jan-16 31-Dec-18

Bd. Res. No. 87 dtd.


2491 GERARDO MEJIA GAVINA Nov. 10, 2006 31-Dec-08 Bd. Res. No. 78 dtd. July 8, 2015 8-Jul-15 31-Dec-17
Bd. Res. No. 216 dtd.
5176 GERARDO PLATON CLEMENTE November 23, 2012 31-Dec-14 Bd. Res. No. 22 dtd. Feb. 2, 2015 2-Feb-15 31-Dec-17

4596 GERARDO R. CERRUDO Bd. Res. No. 98 dtd. Sept. 22, 2009 22-Sep-09 31-Dec-11

Bd. Res. No. 32 dtd.


4699 GERARDO RENDAJE TAN, JR. Feb. 12, 2010 31-Dec-12 Bd. Res. No. 53 dtd. Feb. 11, 2013 11-Feb-13 31-Dec-15
Br. Res. No. 242 dtd. August 25,
6285 GERARDO SANCHEZ TEOFILO, JR. 2016 25-Aug-16 31-Dec-18
Bd. Res. No. 47 dtd.
3819 GERARDO TOLETE BAUTISTA Jan. 28, 2008 31-Dec-10 Bd. Res. No. 174 dtd. Sept. 21, 2015 21-Sep-15 31-Dec-17
Bd. Res. No. 126 dtd.
0291 GERBERTO TAN VIRTUDAZO August 28, 2013 31-Dec-16 Bd. Res. No. 57 dtd. Feb. 19, 2016 01-Jan-17 31-Dec-19

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6043 GER-LIE BELLO MIRANDA Br. Res. No. 32 dtd. Feb. 9, 2016 9-Feb-16 31-Dec-18

4736 GERLIE S. CALZADA Bd. Res. No.63 dtd. Mar. 26, 2010 26-Mar-10 31-Dec-12

3127 GERMAN ESGUERRA, JR. Bd Res. No. 98 dtd. Sept. 11, 2007 11-Sep-07 31-Dec-09

Bd. Res. No. 05 dtd.


1874 GERONCIO P. ROBIS Jan. 24, 2006 31-Dec-08
Bd. Res. No. 212 dtd.
5171 GERONIMA FERNANDEZ ABELLERA November 12, 2012 31-Dec-14 Bd. Res. No. 46 dtd. Dec. 29, 2014 1-Jan-15 31-Dec-17

Bd. Res. No. 151 dtd.


1718 GERONIMA T. CABUYAO ZAULDA Dec. 21, 2010 31-Dec-13 Bd. Res. No. 266 dtd. Dec. 9, 2013 1-Jan-14 31-Dec-16

Bd. Res. No. 81 dtd.


4528 GERONIMO ABASOLO NAVAREZ Oct. 11, 2011 31-Dec-14 Bd. Res. No. 11 dtd. Feb. 2, 2015 2-Feb-15 31-Dec-17

5042 GERONIMO AGUILAR ESCOLTA Bd. Res. No. 45 dtd. March 28, 2012 28-Mar-12 31-Dec-14
Partner of Mateo, Pulido,
Ramos and Company
BOA No. 3601 dtd. Nov.
3222 GERONIMO M. PULIDO Bd Res. No. 119 dtd. Sept. 14, 2007 14-Sep-07 31-Dec-09 29, 2007.

Bd. Res. No. 53 dtd.


2336 GERRY A. QUILES Sept. 8, 2006 31-Dec-08

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3979 GERRY E. VALDEZ Bd. Res. No. 86 dtd. April 15, 2008 15-Apr-08 31-Dec-10

Bd. Res. No. 118 dtd.


4798 GERTRUDES GAMBOA KALAW Sept. 6, 2010 31-Dec-12 Bd. Res. No. 319 dtd. Dec. 27, 2013 27-Dec-13 31-Dec-15
Bd. Res. No. 163 dtd.
0321 GERTRUDES L.YAP Sept. 27, 2013 31-Dec-16 Bd. Res. No. 260 dtd. Sept. 23, 2016 1-Jan-17 31-Dec-19

Bd. Res. No. 158 dtd.


0956 GERTRUDES SUBALDO VILLERAN Dec. 21, 2010 31-Dec-13 Bd. Res. No. 213 dtd. Oct. 29, 2013 1-Jan-14 31-Dec-16
Bd. Res. No. 164 dtd.
0939 GERTRUDES TAN MATA Sept. 27, 2013 31-Dec-16 Bd. Res. No. 95 dtd. April 12, 2016 1-Jan-17 31-Dec-19
Bd. Res. No. 105 dtd. Bd. Res. No. 203 dtd. November 2,
1608 GERVACIO ILANDAG PIATOR June 4, 2013 31-Dec-15 2015 01-Jan-16 31-Dec-18
Bd. Res. No. 29 dtd.
2126 GERVACIO N. CURILAN April 20, 2006 31-Dec-08

6218 GIAN CARLO NAVARRO CATAHUM Br. Res. No. 154 dtd. July 4, 2016 4-Jul-16 31-Dec-18
Bd. Res. No. 05 dtd.
1113 GIL BERMUDEZ TABIFRANCA Feb. 8, 2011 31-Dec-13 Bd. Res. No. 08 dtd. August 13, 2014 13-Aug-14 31-Dec-16
Bd. Res. No. 217 dtd.
4799 GIL BONIFACIO SALVADOR November 23, 2012 31-Dec-15 Bd. Res. No. 47 dtd. Feb. 17, 2016 17-Feb-16 31-Dec-18
Bd. Res. No. 20 dtd.
3922 GIL C. BERMUDEZ Feb. 25, 2011 31-Dec-13 Bd. Res. No. 167 dtd. Sept. 27, 2013 1-Jan-14 31-Dec-16

Bd. Res. No. 243 dtd. Bd. Res. No. 162 dtd. Sept. 17,
4658 GIL POL TAN December 28, 2012 31-Dec-15 2015 1-Jan-16 31-Dec-18

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Bd. Res. No. 55 dtd.


0193 GIL U. BANAAG September 9, 2002 31-Dec-04
Bd. Res. No. 163 dtd.
1609 GIL VERGARA DELEÑA Dec. 21, 2010 31-Dec-13 Bd. Res. No. 159 dtd. Sept. 27, 2013 1-Jan-13 31-Dec-16
Bd. Res. No. 128 dtd.
1823 GILBERT A. DY Dec. 28, 2005 31-Dec-07 Bd. Res. 68 dtd. April 2, 2008 2-Apr-08 31-Dec-10

4514 GILBERT ABEJERO DELA CRUZ Bd. Res. No. 64 dtd. May 5, 2009 5-May-09 31-Dec-11

3862 GILBERT C. VISAYA Bd. Res. No. 57 dtd.Mar. 18, 2008 18-Mar-08 31-Dec-10
Bd. Res. No. 02 dtd.
0893 GILBERT D. CATALAN Jan. 4, 2005 31-Dec-07

Bd. Res. No. 120 dtd.


3021 GILBERT JAVIER MACTAL Dec. 26, 2011 31-Dec-13 Bd. Res. No. 218 dtd. OCT. 29, 2013 1-Jan-14 31-Dec-16
Bd. Res. No. 223 dtd.
4014 GILBERTO ABRIGO EDAÑO Oct. 29, 2013 31-Dec-15 Bd. Res. No. 123 dtd. May 23, 2016 23-May-16 31-Dec-18

Bd. Res. No. 14 dtd.


1055 GILBERTO LIM MANALOTO Jan. 30, 2009 31-Dec-11 Bd. Res. No. 22 dtd. Feb. 2, 2015 2-Feb-15 31-Dec-17
Bd. Res. No. 158 dtd.
4203 GINA ALBAO DURAN Dec. 21, 2010 31-Dec-13 Bd. Res. No. 17 dtd. Feb. 2, 2015 2-Feb-15 31-Dec-17

4290 GINA C. TIMBOL Bd. Res. No. 178 dtd. Oct. 30, 2008 30-Oct-08 31-Dec-10

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4529 GINA DAANTOS TAN Bd. Res. No. 66 dtd. May 5, 2009 5-May-09 31-Dec-11

Bd. Res. No. 152 dtd.


5158 GINA G. ROSALES Oct. 22, 2012 31-Dec-14 Bd. Res. No. 69 dtd. July 8, 2015 8-Jul-15 31-Dec-17

Bd. Res. No. 46 dtd. Bd. Res. No. 265 dtd. Dec. 21,
0337 GINA M. MAMINTA Feb. 11, 2013 31-Dec-15 2015 1-Jan-16 31-Dec-18

Bd. Res. No. 29 dtd.


1011 GINA M. ONG Feb. 20, 2012 31-Dec-14 Bd. Res. No. 43 dtd. Dec. 29, 2014 1-Jan-15 31-Dec-17

Bd. Res. No. 51 dtd.


0626 GINA P. NATIVIDAD June 7, 2004 31-Dec-06 Bd. Res. No. 54 dtd. Sept 6, 2007 6-Sep-07 31-Dec-09
Bd. Res. No. 160 dtd.
2349 GINA PINE AGUILAR Oct. 22, 2012 31-Dec-15 Bd. Res. No. 230 dtd. Dec. 1, 2015 1-Jan-16 31-Dec-18

2726 GINA S. ICARANOM Bd. Res. No. 38 dtd. Mar. 2, 2007 2-Mar-07 31-Dec-09

6193 GINALYN DE VERA SANTOS Br. Res. No. 130 dtd. June 7, 2016 7-Jun-16 31-Dec-18
Bd. Res. No. 45 dtd.
4121 GIOVANNI CARAG MABANTA March 28, 2011 31-Dec-13 Bd. Res. No. 316 dtd. Dec. 27, 2013 1-Jan-14 31-Dec-16

2999 GIOVANNI F. CORPUZ Bd Res. No. 82 dtd. Sept. 11, 2007 11-Sep-07 31-Dec-09

2809 GIOVANNI N. DEL MUNDO Bd Res. No. 51 dtd. Sept. 06, 2007 6-Sep-07 31-Dec-09

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Bd. Res. No. 07 dtd.
0761 GIRARD PAMPLONA ALAG Jan. 29, 2007 31-Dec-09 Bd. Res. No. 49 dtd. Mar. 23, 2010 23-Mar-10 31-Dec-12

5597 GIRLIE JIMENEZ PEQUERO-RODRIGUEZ Br. Res.No. 45 dtd. Dec. 29, 2014 29-Dec-14 31-Dec-16

Bd. Res. No. 13 dtd. Bd. Res. No. 21 dtd. December 19,
4502 GLADEYS JILL SANTOS CUA Feb. 8, 2012 31-Dec-14 2014 1-Jan-15 31-Dec-17

4178 GLADIOLA A. ROMAN Bd. Res. No. 142 dtd. July 18, 2008 18-Jul-08 31-Dec-10

2799 GLADYS PAULINE M. AREVALO Bd Res. No. 50 dtd. Sept. 06, 2007 6-Sep-07 31-Dec-09

3808 GLADYS T. ANG Bd. Res. No. 40 dtd. Jan. 28, 2008 28-Jan-08 31-Dec-10

GLAIZA CABALLES AZURIN ( Formerly: GLAIZA Bd. Res. No. 13 dtd.


4800 PEÑAFLOR CABALLES) Jan. 8, 2013 31-Dec-15 Bd. Res. No. 107 dtd. April 12, 2016 12-Apr-16 31-Dec-18

3008 GLEIZL JOY C. SOO Bd Res. No. 83 dtd. Sept. 11, 2007 11-Sep-07 31-Dec-09
Bd. Res. No. 85 dtd.
1583 GLENDA ANG FERRER Oct. 11, 2011 31-Dec-14 Bd. Res. No. 45 dtd. March 11, 2015 11-Mar-15 31-Dec-17

4192 GLENDA C. GAW Bd. Res. No. 148 dtd. Sept. 5, 2008 5-Sep-08 31-Dec-10

GLENDA SALAZAR PADOR (Formerly: GLENDA S. bd. Res. No. 11 dtd. Jan.
1260 PADOR - HILADO) 30, 2009 31-Dec-11 Bd. Res. No. 17 dtd. Feb. 2, 2015 2-Feb-15 31-Dec-17

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Bd. Res. No. 30 dtd.


5028 GLENDALIE REYES NACUBUAN Feb. 20, 2012 31-Dec-14 Bd. Res. No. 120 dtd. July 24, 2015 24-Jul-15 31-Dec-17
Bd. Res. No. 19 dtd.
4676 GLENDORES A. MACALANDA January 28, 2010 31-Dec-12 Bd. Res. No. 43 dtd. Feb. 11, 2013 11-Feb-13 31-Dec-15

Br. Res. No. 129 dtd. August 11,


5895 GLENLY MADRIGAL MORATA 2015 11-Aug-15 31-Dec-17
Bd Res. No. 16 dtd. Jan. Bd Res. No. 246 dtd. December 14,
3164 GLENN AMIDO MAGADIA 8, 2013 31-Dec-15 2015 1-Jan-16 31-Dec-18

Bd. Res. No. 76 dtd.


1299 GLENN CABRAS PASTORIZA Oct. 7, 2011 31-Dec-13 Bd. Res. No. 229 dtd. Oct. 29, 2013 1-Jan-14 31-Dec-16

Bd. Res. No. 157 dtd.


0659 GLENN FIEL MARQUEZ Oct. 22, 2012 31-Dec-15 Bd. Res. No. 176 dtd. Oct. 13, 2015 1-Jan-16 31-Dec-18

6090 GLENN MERCENE ABANADOR Br. Res. No. 67 dtd. Feb. 26, 2016 26-Feb-16 31-Dec-18
Bd. Res. No. 47 dtd.
0245 GLENN O. CABADING August 27, 2003 31-Dec-05
Bd. Res. No. 93 dtd.
1645 GLENNA G. SUCGANG Sept 21, 2005 31-Dec-07 Bd. Res. No. 59 dtd. Mar. 18, 2008 18-Mar-08 31-Dec-10

5755 GLICERIA B. LORENZO Br. Res. No. 86 dtd. July 8, 2015 8-Jul-15 31-Dec-17

Bd Res. No. 108 dtd. Bd Res. No. 143 dtd. August 17,
3187 GLICERIO FLORES SANCON Sept. 14, 2007 31-Dec-09 2015 17-Aug-15 31-Dec-17

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Bd. Res. No. 129 dtd.
0836 GLODELYN D. ANDRES Nov. 10, 2004 31-Dec-06 Bd. Res. No. 05 dtd. Jan. 9, 2008 9-Jan-08 31-Dec-10

Bd. Res. No. 38 dtd.


4274 GLORIA A. BARRIENTOS March 28, 2011 31-Dec-13 Bd. Res. No. 336 dtd. Dec. 27, 2013 1-Jan-14 31-Dec-16
Bd. Res. No. 51 dtd.
1278 GLORIA ACOSTA - MENDOZA Apr. 12, 2005 31-Dec-07
Bd. Res. No. 124 dtd.
1824 GLORIA C. ONG Oct. 1, 2010 31-Dec-13 Bd. Res. No. 248 dtd. Oct. 29, 2013 1-Jan-14 31-Dec-16

Bd. Res. No. 26 dtd.


2081 GLORIA CALINAYA CIDRO April 18, 2006 31-Dec-08 Bd. Res. No. 362 dtd. Dec. 27, 2013 27-Dec-13 27-Dec-15
Bd. Res. No. 120 dtd.
1529 GLORIA CHINGCUANGCO DE LEON Sept 6, 2010 31-Dec-13 Bd. Res. No. 152 dtd. Sept 9, 2013 1-Jan-14 31-Dec-16
Bd. Res. No. 43 dtd.
1509 GLORIA CUSI VENZON Jan. 28, 2008 31-Dec-10 Bd. Res. No. 274 dtd. Dec. 18, 2013 1-Jan-14 31-Dec-16
Bd Res. No. 182 dtd.
3078 GLORIA D. MACASU Oct. 22, 2012 31-Dec-15 Bd Res. No. 267 dtd. Dec. 28, 2015 1-Jan-16 31-Dec-18
Bd. Res. No. 82 dtd.
2453 GLORIA D. SANTILLAN - GARCIA Nov. 10, 2006 31-Dec-08

Bd. Res. No. 183 dtd.


0520 GLORIA G. BIADO Oct. 22, 2012 31-Dec-15 Bd. Res. No. 121 dtd. July 24, 2015 1-Jan-16 31-Dec-18

Bd. Res. No. 150 dtd.


4204 GLORIA G. MADRILEJOS Sept. 5, 2008 31-Dec-10 Bd. Res. No. 41 dtd. March 28, 2011 28-Mar-11 31-Dec-13
Bd Res. No. 47 dtd.
2878 GLORIA GERMAN COMPENDIO March 28, 2011 31-Dec-13 Bd Res. No. 220 dtd. Oct. 29, 2013 1-Jan-14 31-Dec-16

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LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
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Br. Res. No. 283 dtd. September 28,
6330 GLORIA LIM PASCUAL, II 2016 28-Sep-16 31-Dec-18
Bd. Res. No. 111 dtd. October 26,
4619 GLORIA MANANQUIL CHAN 2009 26-Oct-09 31-Dec-11

Bd. Res. No. 85 dtd.


2350 GLORIA MIRANDA FABIA Oct. 11, 2011 31-Dec-14 Bd. Res. No. 46 dtd. Dec. 29, 2014 1-Jan-15 31-Dec-17

3820 GLORIA MORALES BACANI Bd. Res. No. 47 dtd. Jan. 28, 2008 28-Jan-08 31-Dec-10

4841 GLORIA PALU-AY PANGANIBAN Bd. Res. No. 141 dtd. Dec. 2, 2010 2-Dec-10 31-Dec-12

Bd. Res. No. 115 dtd. Bd. Res. No. 141 dtd. August 14,
0704 GLORIA REYES FAJARDO Sept. 19, 2012 31-Dec-15 2015 1-Jan-16 31-Dec-18
Bd. Res. No. 81 dtd. Bd. Res. No. 20 dtd. December 19,
2201 GLORIA S. DELOS REYES Oct. 11, 2011 31-Dec-14 2014 1-Jan-15 31-Dec-17
Bd. Res. No. 42 dtd.
1311 GLORIA S. MEDINA Apr. 12, 2005 31-Dec-07 Bd. Res. No. 32 dtd. Jan. 28, 2008 28-Jan-08 31-Dec-10

Bd Res. No. 165 dtd.


2960 GLORIA SALAFRANCA GONZALEZ Oct. 22, 2012 31-Dec-15 Bd Res. No. 189 dtd. Oct. 14, 2015 1-Jan-16 31-Dec-18
Bd. Res. No. 148 dtd.
1840 GLORIA T. GOMINTONG Dec. 21, 2010 31-Dec-13 Bd. Res. No. 221 dtd. Oct. 29, 2013 1-Jan-14 31-Dec-16

Bd. Res. No. 186 dtd.


1780 GO, LABOG & CO. Nov. 8, 2007 31-Dec-10 Bd. Res. No. 07 dtd. Feb. 8, 2011 8-Feb-11 31-Dec-13
Bd. Res. No. 37 dtd.
1547 GODEARDO GAMBOA PICCIO, JR. Feb. 29, 2012 31-Dec-14 Bd. Res. No. 71 dtd. July 8, 2015 8-Jul-15 31-Dec-17

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LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
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PREVIOUS ACCREDITATION APPROVAL
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Bd. Res. No. 44 dtd.


2303 GODOFREDO B. NOBLETA May 31, 2006 31-Dec-08
Bd. Res. No. 73 dtd.
0685 GODOFREDO L. GRAN, SR. Sept 15, 2004 31-Dec-06 Bd. Res. No. 152 dtd. Sept. 5, 2008 5-Sep-08 31-Dec-10

Bd. Res. No. 02 dtd.


4934 GODOFREDO R. BAGAYANA April 26, 2011 31-Dec-13 Bd. Res. No. 02 dtd. Feb. 2, 2015 2-Feb-15 31-Dec-17

Bd. Res. No. 57 dtd.


3987 GODOFREDO TIONGSON DIAZ, JR. March 28, 2011 31-Dec-13 Bd. Res. No. 315 dtd. Dec. 27, 2013 1-Jan-14 31-Dec-16

Bd. Res. No. 28 dtd.


2116 GODOFREDO V. ARQUIZA April 20, 2006 31-Dec-08
Bd. Res. No. 54 dtd.
1557 GOMEZ & GOMEZ March 28, 2011 31-Dec-13 Bd. Res. No. 350 dtd. Dec. 27, 2013 1-Jan-14 31-Dec-16

2639 GONZALES AND MATA Bd. Res. No. 17 dtd. Jan. 29, 2007 29-Jan-07 31-Dec-09

Bd. Res. No. 53 dtd.


2337 GONZALO R. NEBRES, JR. Sept. 8, 2006 31-Dec-08 Bd. Res. No. 34 dtd. Mar. 4, 2009 6-Mar-09 31-Dec-11
Bd. Res. No. 60 dtd.
2400 GORDIT ALAN V. BANDOY Sept. 11, 2006 31-Dec-08
Bd. Res. No. 109 dtd.
1420 GRACE VANZUELA QUINTANA May 12, 2008 31-Dec-10 Bd. Res. No. 79 dtd. Oct. 7, 2011 7-Oct-11 31-Dec-13

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LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
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PREVIOUS ACCREDITATION APPROVAL
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Br. Res. No. 193 dtd. November 2,


5970 GRACE BANGOY FUA 2015 2-Nov-15 31-Dec-17
Bd. Res. No. 109 dtd.
1857 GRACE ELIZALDE BAYANG Nov 8, 2011 31-Dec-14 Bd. Res. No. 50 dtd. Dec. 29, 2014 1-Jan-15 31-Dec-17

Bd Res. No. 06 dtd. Jan.


3629 GRACE G. ESPINO 9, 2008 31-Dec-10 Bd Res. No. 158 dtd. Dec. 21, 2010 1-Jan-11 31-Dec-13

5435 GRACE LAGATIC RODRIGUEZ Bd. Res. No. 293 dtd. Dec. 23, 2013 23-Dec-13 31-Dec-15
Bd Res. No. 104 dtd.
3156 GRACE LEDESMA RUSTE Sept. 14, 2007 31-Dec-09 Bd Res. No. 24 dtd. Feb. 25, 2011 25-Feb-11 31-Dec-13

6117 GRACE LINNETTE DELA CRUZ MALABONGA Br. Res. No. 75 dtd. Mar. 28, 2016 28-Mar-16 31-Dec-18

Bd. Res. No. 34 dtd.


2082 GRACE MARIANO PEREZ Mar. 6, 2009 31-Dec-11 Bd. Res. No. 62 dtd. July 8, 2015 8-Jul-15 31-Dec-17
Bd. Res. No. 13 dtd.
1937 GRACE S. TORRENTE Mar. 2, 2006 31-Dec-08
Bd. Res. No. 41 dtd.
2246 GRACE SOCORRO L. YOMO May 30, 2006 31-Dec-08
Bd. Res. No. 79 dtd.
1360 GRACE T. UY Oct. 7, 2011 31-Dec-14 Bd. Res. No. 29 dtd. Dec. 19, 2014 1-Jan-15 31-Dec-17

Bd. Res. No. 250 dtd. December 28,


5193 GRACE VILLAMIL RAFOLS 2012 28-Dec-12 31-Dec-14

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LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
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Bd. Res. No. 32 dtd.
1056 GRACIA YARANON SANEDRIN Jan. 28, 2008 31-Dec-10 Bd. Res. No. 95 dtd. April 17, 2013 17-Apr-13 31-Dec-15

Bd. Res. No. 19 dtd.


3805 GRACIETA ADAN FLORESCA Feb. 25, 2011 31-Dec-13 Bd. Res. No. 198 dtd. Oct. 29, 2013 1-Jan-14 31-Dec-16
Bd. Res. No. 240 dtd.
2496 GRAJO & ASSOCIATES December 28, 2012 31-Dec-14 Bd. Res. No. 36A dtd. March 4, 2015 4-Mar-15 31-Dec-17

2758 GREG M. VILLEGAS Bd Res. No. 45 dtd. Sept. 04, 2007 4-Sep-07 31-Dec-09

Bd. Res. No. 128 dtd.


5141 GREG VERGARA AQUINO Sept. 25, 2012 31-Dec-14 Bd. Res. No. 72 dtd. July 8, 2015 8-Jul-15 31-Dec-17

5206 GREGOR TIMOTHY ORETO MARCAIDA Bd. Res. No. 01 dtd. January 8, 2013 8-Jan-13 31-Dec-15

Bd. Res. No. 80 dtd. July


4578 GREGORIA C. CASTILLO 15, 2009 31-Dec-11 Bd. Res. No. 09 dtd. Feb. 2, 2015 2-Feb-15 31-Dec-17
GREGORIA GRACY ALIOLA - GUILLERMO Bd. Res. No. 103 dtd.
0145 (Formerly : GREGORIA E. ALIOLA) May 12, 2008 31-Dec-10 Bd. Res. No. 34 dtd. March 28, 2011 28-Mar-11 31-Dec-13
Bd Res. No. 78 dtd. April
2818 GREGORIA P. BALA-AN 14, 2010 31-Dec-12 Bd Res. No. 67 dtd. March 6, 2013 6-Mar-13 31-Dec-15
Bd. Res. No. 26 dtd.
4503 GREGORIO FAUSTINO AVENIR, JR. Feb. 20, 2012 31-Dec-14 Bd. Res. No. 37 dtd. Dec. 19, 2014 1-Jan-15 31-Dec-17
Bd. Res. No. 116 dtd.
4390 GREGORIO BORJA AUSTRAL Dec. 22, 2011 31-Dec-14 Bd. Res. No. 43 dtd. Dec. 19, 2014 1-Jan-15 31-Dec-17

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LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
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NO. PARTNERSHIPS DATE DATE (BR NO. / DATE) From To

Bd. Res. No. 92 dtd.


4569 GREGORIO FRANCISCO ROXAS August 13, 2012 31-Dec-14 Bd. Res. No. 22 dtd. Feb. 2, 2015 2-Feb-15 31-Dec-17
Bd. Res. No. 79 dtd. Bd. Res. No. 34 dtd. December 19,
4412 GREGORIO MACABENTA DIAZ Oct. 7, 2011 31-Dec-14 2014 1-Jan-15 31-Dec-17
Bd. Res. No. 17 dtd.
5002 GREGORIO PATAUEG CABALLERO, JR. Feb. 20, 2012 31-Dec-14 Bd. Res. No. 62 dtd. July 8, 2015 8-Jul-15 31-Dec-17
Bd Res. No. 129 dtd.
3275 GREGORIO U. LUMJOD Sept. 26, 2007 31-Dec-09 Bd. Res. No. 105 dtd. Oct. 26, 2009 1-Jan-10 31-Dec-12
Br. Res. No. 27 dtd. February 18,
5661 GRIMALDO ALLAN TUPRIO ALCANTARA 2015 18-Feb-15 31-Dec-17

4092 GRISELDA T. SINGSON Bd. Res. No. 118 dtd. May 29, 2008 29-May-08 31-Dec-10

4994 GUALBERTO APAN MAGDARAOG, JR. Bd. Res. No. 02 dtd. Jan. 31, 2012 31-Jan-12 31-Dec-14

Bd. Res. No. 14 dtd. Bd. Res. No. 21 dtd. December 19,
0322 GUALBERTO ESPERANZA PLASOS Feb. 20, 2012 31-Dec-14 2014 1-Jan-15 31-Dec-19

Bd. Res. No. 121 dtd.


0448 GUERRA MONTAÑER ANSAO August 28, 2013 31-Dec-16 Bd. Res. No. 65 dtd. Feb. 19, 2016 1-Jan-17 31-Dec-19 Change name of
GUEVARRA, ROMERO & ASSOCIATES partnership was
2971 (Formerly: GUEVARRA AND CO.) Bd Res. No. 75 dtd. Sept. 11, 2007 11-Sep-07 31-Dec-09 approved per BR No. 82
Bd. Res. No. 08 dtd.
0974 GUILLERMA MANGAPIS GUMERA Feb. 8, 2011 31-Dec-13 Bd. Res. No. 363 dtd. Dec. 27, 2013 1-Jan-14 31-Dec-16
Bd. Res. No. 49 dtd.
1241 GUILLERMO A. CASTASUS Apr. 12, 2005 31-Dec-07

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NO. PARTNERSHIPS DATE DATE (BR NO. / DATE) From To

Bd. Res. No. 26 dtd.


2530 GUILLERMO ASUNCION GATDULA, JR. Feb. 20, 2012 31-Dec-14 Bd. Res. No. 03 dtd. Jan. 26, 2015 26-Jan-15 31-Dec-17

Bd. Res. No.217 dtd.


4753 GUILLERMO BUENO MANGLINONG November 23. 2012 31-Dec-15 Bd. Res. No. 187 dtd. Oct. 14, 2015 1-Jan-16 31-Dec-18

3281 GUILLERMO C. FUERTE Bd Res. No. 130 dtd. Sept. 26, 2007 26-Sep-07 31-Dec-09
Bd. Res. No. 10 dtd. Bd. Res. No. 41(B) dtd. March 4,
2288 GUILLERMO DIAZ DIESTA Feb. 8, 2012 31-Dec-14 2015 4-Mar-15 31-Dec-17

Bd. Res. No. 112 dtd.


0072 GUILLERMO N. TABIOS, JR. Oct 21, 2004 31-Dec-06 Bd. Res. No. 108 dtd. May 12, 2008 12-May-08 31-Dec-10

Bd. Res. No. 47 dtd.


0246 GUILLERMO P. CUA August 27, 2003 31-Dec-05

3030 GUMERCINDA F. DE GUZMAN Bd Res. No. 86 dtd. Sept. 11, 2007 11-Sep-07 31-Dec-09

Bd. Res. No. 05 dtd.


3737 GUZMAN PAULITE & CO. Feb. 8, 2011 31-Dec-13 Bd. Res. No. 05 dtd. August 13, 2014 13-Aug-14 31-Dec-16

Bd. Res. No. 80 dtd.


0065 GUZMAN, BOCALING & CO. Nov. 3, 2004 31-Dec-06
Bd. Res. No. 90 dtd.
2543 GYNNYN G. GUMBAN Nov. 16, 2006 31-Dec-08

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6228 HAGONIA SZE & CO. Br. Res. No. 155 dtd. July 4, 2016 4-Jul-16 31-Dec-18

Bd. Res. No. 178 dtd.


0705 HAIDEE ONG BOMBASE Oct. 22, 2012 31-Dec-15 Bd. Res. No. 246 dtd. Dec. 14, 2015 1-Jan-16 31-Dec-18

5719 HANELY U. CORPUZ-MIRANDA Br. Res. No. 82 dtd. July 8, 2015 8-Jul-15 31-Dec-17

5409 HANS EDISON B. SIMART Bd. Res. No. 254 dtd. Dec. 9, 2013 9-Dec-13 31-Dec-15
Bd. Res. No. 101 dtd.
4981 HAYDE DELOS REYES DELA RAMA Oct. 21, 2011 31-Dec-13 Bd. Res. No. 162 dtd. Sept. 27, 2013 1-Jan-14 31-Dec-16

5788 HAYDE F. VALERIO Br. Res. No. 91 dtd. July 8, 2015 8-Jul-15 31-Dec-17

6053 HAZEL ANNE DI SEE DEE Br. Res. No. 33 dtd. Feb. 9, 2016 9-Feb-16 31-Dec-18

5407 HAZEL CABLE NICOLASORA Bd. Res. No. 187 dtd. Oct. 29, 2013 29-Oct-13 31-Dec-15
Br. Res. No. 18 dtd. February 2,
5641 HAZEL S. SABIO 2015 2-Feb-15 31-Dec-17

5165 HECTOR B. COLES Bd. Res. No. 189 dtd. Oct. 24, 2012 24-Oct-12 31-Dec-14

2876 HECTOR E. MADAYAG Bd Res. No. 59 dtd. Sept. 06, 2007 6-Sep-07 31-Dec-09

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Bd Res. No. 05 dtd. Jan.


3263 HECTOR ENRIQUEZ JULIANO 27, 2010 31-Dec-12 Bd Res. No. 81 dtd. July 8, 2015 8-Jul-15 31-Dec-17
Bd. Res. No. 14 dtd. Bd. Res. No. 155 dtd. August 24,
0806 HECTOR FLORES LINGGATONG Jan. 8, 2013 31-Dec-15 2015 1-Jan-16 31-Dec-18

3375 HECTOR S. HERNANDEZ Bd Res. No. 148 dtd. Oct. 3, 2007 3-Oct-07 31-Dec-09
Bd. Res. No. 171 dtd. Bd. Res. No. 2499 dtd. Dec. 14,
5368 HECTOR U. SANTOS, JR. Sept. 27, 2013 31-Dec-15 2015 1-Jan-16 31-Dec-18
Bd Res. No. 235 dtd.
3031 HEDY ANN GASACAO PAJARILLO Dec. 28, 2012 31-Dec-15 Bd Res. No. 86 dtd. Mar. 31, 2016 31-Mar-16 31-Dec-18

5859 HEIDE CECILIA MORENA BARBACENA Br. Res. No. 102 dtd. July 14, 2015 8-Jul-15 31-Dec-17
Br. Res. No. 34(A) dtd. March 3,
5693 HEIDI BURGOS PASCUA 2015 3-Mar-15 31-Dec-17

4504 HELEN C. KO Bd. Res. No. 62 dtd. April 17, 2009 17-Apr-09 31-Dec-11
Bd Res. No. 120 dtd.
3602 HELEN BUENAVENTURA NUÑEZ Sept. 6, 2010 31-Dec-13 Bd Res. No. 275 dtd. Dec. 18, 2013 1-Jan-14 31-Dec-16

Bd Res. No. 240 dtd. Bd Res. No. 238 dtd. December 4,


3143 HELEN BUTAC MANZANO December 28, 2012 31-Dec-15 2015 1-Jan-16 31-Dec-18

4232 HELEN CHUNG SY Bd. Res. No. 157 dtd. Sept. 5, 2008 5-Sep-08 31-Dec-10

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NO. PARTNERSHIPS DATE DATE (BR NO. / DATE) From To
Bd. Res. No. 151 dtd. Bd. Res. No. 205 dtd. August 12,
4984 HELEN D. CEBALLO Sept. 9, 2013 31-Dec-16 2016 1-Jan-17 31-Dec-19

5609 HELEN ESTRELLA ALEJANDRINO Br. Res. No. 57 dtd. Dec. 29, 2014 29-Dec-14 31-Dec-16
HELEN GINES MUNSAYAC (Formerly: HELEN VERGARA Bd. Res. No. 82 dtd.
1908 GINES) Oct. 11, 2011 31-Dec-14 Bd. Res. No. 22 dtd. Feb. 2, 2015 2-Feb-15 31-Dec-17
Bd. Res. No. 149 dtd.
1610 HELEN GRACE LEDESMA FERRER Dec. 21, 2010 31-Dec-13 Bd. Res. No. 222 dtd. Oct. 29, 2013 1-Jan-14 31-Dec-16

Bd. Res. No. 29 dtd.


2127 HELEN INCISO-GACILLOS April 20, 2006 31-Dec-08

4160 HELEN L. ABRAHAM Bd. Res. No. 140 dtd. July 18, 2008 18-Jul-08 31-Dec-10
Bd. Res. No. 81 dtd. July
1494 HELEN LIM TAN WONG 5, 2005 31-Dec-07
Bd Res. No. 24 dtd. Jan.
3721 HELEN MALLORCA MAGADA 28, 2008 31-Dec-10 Bd Res. No. 81 dtd. Oct. 11, 2011 1-Jan-12 31-Dec-14
Bd Res. No. 79 dtd. April
3551 HELEN ROSALIE L. REINTAR 14, 2010 31-Dec-12 Bd Res. No. 107 dtd. June 4, 2013 4-Jun-13 31-Dec-15
Bd. Res. No. 27 dtd.
4364 HELEN TEPASE - AVILA Feb. 20, 2012 31-Dec-14 Bd. Res. No. 189 dtd. Oct. 14, 2015 14-Oct-15 31-Dec-17
Bd. Res. No. 214 dtd.
2641 HENEDINA CORTEZ RAMOS November 21, 2012 31-Dec-15 Bd. Res. No. 221 dtd. Dec. 1, 2015 1-Jan-16 31-Dec-18
Bd. Res. No. 88 dtd.
2083 HENEDINA S. ALCANTARA October 11, 2011 31-Dec-14 Bd. Res. No. 46 dtd. Dec. 29, 2014 1-Jan-15 31-Dec-17

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LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
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NO. PARTNERSHIPS DATE DATE (BR NO. / DATE) From To

Bd. Res. No. 184 dtd.


5393 HENIDA GENTUYA GENISE Oct. 29, 2013 31-Dec-15 Bd. Res. No. 08 dtd. Feb. 9, 2016 9-Feb-16 31-Dec-18
Bd. Res. No. 104 dtd.
2099 HENLY SISON PAHILAGAO Oct. 21, 2011 31-Dec-14 Bd. Res. No. 52 dtd. Dec. 29, 2014 1-Jan-15 31-Dec-17

6044 HENNESSY KIM BALINGIT Br. Res. No. 32 dtd. Feb. 9, 2016 9-Feb-16 31-Dec-18
Bd. Res. No. 36 dtd.
0449 HENRY B. SASOY April 14, 2004 31-Dec-06 Bd. Res. No. 23 dtd. Jan. 31, 2007 31-Jan-07 31-Dec-09

3552 HENRY C. ONG Bd Res. No. 182 dtd. Nov. 6, 2007 6-Nov-07 31-Dec-09

3914 HENRY G. BUENA Bd. Res. No. 67 dtd. April 2, 2008 2-Apr-08 31-Dec-10
Bd. Res. No. 132 dtd.
2492 HENRY IGLESIA MIRAFLOR Sept. 25, 2012 31-Dec-14 Bd. Res. No. 50 dtd. Dec. 29, 2014 1-Jan-15 31-Dec-17

Bd. Res. No. 51 dtd.


0627 HENRY J. VIÑAS June 7, 2004 31-Dec-06

Bd. Res. No. 79 dtd.


4677 HENRY JOSEPH LABRADOR HERRERA April 16, 2013 31-Dec-15 Bd. Res. No. 246 dtd. Dec. 14, 2015 1-Jan-16 31-Dec-18

Bd. Res. No. 33 dtd.


4436 HENRY PASAY JOSE Mar. 6, 2009 31-Dec-11 Bd. Res. No. 42 dtd. Feb. 11, 2013 11-Feb-13 31-Dec-15

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3722 HENRY R. TAGUIBAO Bd Res. No. 24 dtd. Jan. 28, 2008 28-Jan-08 31-Dec-10

Bd. Res. No. 11 dtd. Bd. Res. No. 141 dtd. August 14,
2507 HENRY RADA ONIA Feb. 8, 2012 31-Dec-14 2015 14-Aug-15 31-Dec-17

Bd. Res. No. 257 dtd.


5414 HENSON MANGAGIL EYEG Dec. 9, 2013 31-Dec-15 Bd. Res. No. 270 dtd. Dec. 28, 2015 1-Jan-16 31-Dec-18

Bd. Res. No. 39 dtd.


2212 HERBART D. MATIAS May 29, 2006 31-Dec-08

6194 HERBERT BONTIA CABATINGAN Br. Res. No. 130 dtd. June 7, 2016 7-Jun-16 31-Dec-18

6137 HERBERTO BATI LAGARDE Br. Res. No. 93 dtd. Apr. 8, 2016 8-Apr-16 31-Dec-18

Bd. Res. No. 28 dtd.


4413 HERMAN LLEGADO BABINA Mar. 4, 2009 31-Dec-11 Bd. Res. No. 77 dtd. July 8, 2015 8-Jul-15 31-Dec-17
Bd. Res. No. 20 dtd.
4884 HERMENEGILDO FELEBRICO JAVIER, JR. February 25, 2011 31-Dec-13 Bd. Res. No. 275 dtd. Dec. 18, 2013 1-Jan-14 31-Dec-16

Bd. Res. No. 168 dtd.


3071 HERMENIGILDA O. ROMERO Oct. 22, 2012 31-Dec-15 Bd. Res. No. 166 dtd. Sept. 17, 2015 1-Jan-16 31-Dec-18

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Bd. Res. No. 162 dtd.


4243 HERMES FRANCIS LABRADOR HERRERA Oct. 28, 2008 31-Dec-10 Bd. Res. No. 02 dtd. Feb. 8, 2011 8-Feb-11 31-Dec-13

Bd. Res. No. 88 dtd.


1584 HERMIE R. RAMOS August 16, 2005 31-Dec-07
Bd. Res. No. 88 dtd.
1585 HERMINIA IBARROLA FLORES August 16, 2005 31-Dec-07 Bd. Res. No. 35 dtd. Jan. 28, 2008 28-Jan-08 31-Dec-10
Bd. Res. No. 194 dtd.
2678 HERMINIA JAMILANO SACRAMENTO Oct. 24, 2012 31-Dec-15 Bd. Res. No. 96 dtd. Apr. 12, 2016 12-Apr-16 31-Dec-18

Bd. Res. No. 24 dtd.


0417 HERMINIA M. ACEVEDO Feb. 24, 2004 31-Dec-06

Bd. Res. No. 50 dtd.


1611 HERMINIA OCTAVO BARIAS Feb. 20, 2012 31-Dec-14 Bd. Res. No. 50 dtd. Dec. 29, 2014 1-Jan-15 31-Dec-14
Bd. Res. No. 78 dtd.
3948 HERMINIO A. ARCEO, JR. April 10, 2008 31-Dec-10 Bd. Res. No. 119 dtd. Dec 26, 2011 26-Dec-11 31-Dec-13
Bd. Res. No. 182 dtd.
2378 HERMINIO PASCUA CABATO Oct. 22, 2012 31-Dec-15 Bd. Res. No. 226 dtd. Dec. 1, 2015 1-Jan-16 31-Dec-18

5076 HERMINIO R. VIVAS, JR. Bd. Res. No. 77 dtd. June 21, 2012 21-Jun-12 31-Dec-14

Bd. Res. No. 41 dtd. Bd. Res. No. 34 dtd. December 19,
1059 HERNAN GERUNDAINO MAGLUPAY March 28, 2011 31-Dec-13 2014 19-Dec-14 31-Dec-16

Page 227
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6168 HERNAN S. YNION Br. Res. No. 127 dtd. June 6, 2016 6-Jun-16 31-Dec-18
Bd. Res. No. 50 dtd.
0615 HERNANDEZ, RECOMITE & CO. June 7, 2004 31-Dec-06

Bd. Res. No. 121 dtd.


4111 HERNANDO C. SAN PEDRO June 4, 2008 31-Dec-10 Bd. Res. No. 72 dtd. June 5, 2012 5-Jun-12 31-Dec-14

Bd Res. No. 61 dtd. Mar.


3583 HERNANE DUJON CHUA 23, 2010 31-Dec-12 Bd Res. No. 64 dtd. March 6, 2013 6-Mar-13 31-Dec-15

Bd. Res. No. 51 dtd.


1279 HERRIE C. ANDRADE Apr. 12, 2005 31-Dec-07 Bd. Res. No. 84 dtd. July 15, 2009 15-Jul-09 31-Dec-11

5303 HERSEY L. ANGULUAN Bd. Res. No. 92 dtd. April 16, 2013 16-Apr-13 31-Dec-15

4211 HERSON B. AMOLO Bd. Res. No. 151 dtd. Sept. 5, 2008 5-Sep-08 31-Dec-10

Bd. Res. No. 291 dtd. Bd. Res. No. 235 dtd. August 23,
5432 HILARIO G. DUMASAN Dec. 23, 2013 31-Dec-15 2016 23-Aug-16 31-Dec-18

4115 HILDA C. ARRANGUEZ Bd. Res. No. 122 dtd. June 16, 2008 16-Jun-08 31-Dec-10

2666 HILDA U. VAREZ Bd. Res. No. 22 dtd. Jan. 31, 2007 31-Jan-07 31-Dec-09

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LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
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PREVIOUS ACCREDITATION APPROVAL
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5781 HOMARR BALUYUT BONDOC Br. Res. No. 90 dtd. July 8, 2015 8-Jul-15 31-Dec-17

Bd. Res. No. 75 dtd. Bd. Res. No. 34 dtd. December 19,
2531 HOMER BAHAN MORAN Oct. 7, 2011 31-Dec-14 2014 1-Jan-15 31-Dec-17

Bd Res. No. 122 dtd.


3128 HONORATA MEDINA-GAMAYO Sept. 19, 2012 31-Dec-15 Bd Res. No. 90 dtd. Mar. 31, 2016 31-Mar-16 31-Dec-18

5860 HUTCH BUCU CRUZ Br. Res. No. 102 dtd. July 14, 2015 8-Jul-15 31-Dec-17

Bd. Res. No. 08 dtd.


2367 I. A. CANCINO JR. & CO. Feb. 8, 2012 31-Dec-14 Bd. Res. No. 04 dtd. Jan. 26, 2015 26-Jan-15 31-Dec-17 Additional Partner: Maria
Nita Esmeralda Ferreras
Bd. Res. No. 116 dtd. Acosta Board Resolution
1324 I. T. SABADO & ASSOCIATES Dec. 22, 2011 31-Dec-14 Bd. Res. No. 19 dtd. Feb. 2, 2015 2-Feb-15 31-Dec-17 19 series 2015 dated

Bd. Res. No. 293 dtd.


5434 IAN BULABOG EDRADAN Dec. 23, 2013 31-Dec-15 Bd. Res. No. 24 dtd. Feb. 9, 2016 9-Feb-16 31-Dec-18

Bd. Res. No. 183 dtd.


5390 IAN DECENA DAVID Oct. 29, 2013 31-Dec-15 Bd. Res. No. 226 dtd. Dec. 1, 2015 1-Jan-16 31-Dec-18

Bd. Res. No. 334 dtd.


1114 IAN FUENTES HINOLAN Dec. 27, 2013 31-Dec-16 Bd. Res. No. 260 dtd. Sept. 23, 2016 1-Jan-17 31-Dec-19

Page 229
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Bd. Res. No. 62 dtd.


1399 IAN PAUL P. DALIN May 27, 2005 31-Dec-07

4378 IAN R. PANTE Bd. Res. No. 22 dtd. Mar. 4, 2009 4-Mar-09 31-Dec-11 New Partner of Romeo
G. Torno & Co.
(Approved Oct. 26,
4264 IAN ROSELIER G. TORNO Bd. Res. No. 165 dtd. Oct. 28, 2008 28-Oct-08 31-Dec-10 2009)

Bd. Res. No. 60 dtd. Bd. Res. No. 205 dtd. November 2,
4556 IDA MEL O. CAPERIG March 6, 2013 31-Dec-15 2015 1-Jan-16 31-Dec-18

2759 IGNACIO SUSANO M. CHUA Bd Res. No. 45 dtd. Sept. 04, 2007 4-Sep-07 31-Dec-09

Bd. Res. No. 94 dtd.


0798 IGNACIO VILLALON ABAD Sept. 11, 2007 31-Dec-09 Bd. Res. No. 72 dtd. Mar. 26, 2010 26-Mar-10 31-Dec-12

Bd. Res. No. 135 dtd.


0436 IGNACIO XAVIER GONZALEZ BARRANCO Oct. 27, 2009 31-Dec-12 Bd. Res. No. 135 dtd. Sept. 25, 2012 1-Jan-13 31-Dec-15

Bd. Res. No. 134 dtd.


0866 ILDEFONSO A. CHANGCO Dec. 14, 2004 31-Dec-06 Bd. Res. No. 190 dtd. Nov. 8, 2007 8-Nov-07 31-Dec-09

Bd. Res. No. 15 dtd.


1960 ILDEFONSO ALESNA-YBANEZ Mar. 3, 2006 31-Dec-08

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Bd. Res. No. 09 dtd.


1922 ILDEFONSO O. QUE Jan. 27, 2006 31-Dec-08

Bd. Res. No. 18 dtd.


0022 ILUMINADA A. SANTOS June 15, 2001 31-Dec-03

Bd. Res. No. 48 dtd.


3949 ILUMINADA A. SEBIAL March 28, 2011 31-Dec-13 Bd. Res. No. 189 dtd. Oct. 29, 2013 1-Jan-14 31-Dec-16

4291 ILUMINADA C. PASIL-SAYONG Bd. Res. No. 178 dtd. Oct. 30, 2008 30-Oct-08 31-Dec-10

Bd. Res. No. 07 dtd.


1909 IMEE G. VILCHES Jan. 24, 2006 31-Dec-08

Bd. Res. No. 229 dtd.


4337 IMELDA AQUINO PAGADUAN December 28, 2012 31-Dec-14 Bd. Res. No. 51 dtd. Feb. 18, 2016 18-Feb-16 31-Dec-18

Bd. Res. No. 25 dtd. Apil


2066 IMELDA C. ALDANA 18, 2006 31-Dec-08

Bd. Res. No. 12 dtd.


4998 IMELDA C. MENDOZA Feb. 8, 2012 31-Dec-14 Bd. Res. No. 172 dtd. Sept. 21, 2015 21-Sep-15 31-Dec-17

Bd Res. No. 121 dtd.


3226 IMELDA CASTILLO KHAN Sept. 14, 2007 31-Dec-09 Bd Res. No. 133 dtd. June 7, 2016 7-Jun-16 31-Dec-18

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Bd Res. No. 115 dtd.


3652 IMELDA ESGUERRA LIWANAG Sept. 6, 2010 31-Dec-13 Bd Res. No. 230 dtd. Oct. 29, 2013 1-Jan-14 31-Dec-16

3495 IMELDA GARCIA HERNANDEZ Bd Res. No. 174 dtd. Nov. 6, 2007 6-Nov-07 31-Dec-09
Bd. Res. No. 57 dtd. Bd. Res. No. 41(B) dtd. March 4,
4557 IMELDA HAPAN TABLIZO April 13, 2012 31-Dec-14 2015 4-Mar-15 31-Dec-17

Bd Res. No. 93 dtd.


3086 IMELDA M. MALAPOTE Sept. 11, 2007 31-Dec-09 Bd Res. No. 87 dtd. April 30, 2010 30-Apr-10 31-Dec-12

Bd. Res. No. 101 dtd.


2544 IMELDA M. VALDEZ Oct. 21, 2011 31-Dec-14 Bd. Res. No. 54 dtd. Dec. 29, 2014 1-Jan-15 31-Dec-17

4961 IMELDA MALLARI DEVESA Bd. Res. No. 90 dtd. Oct. 11, 2011 11-Oct-11 31-Dec-13

Bd. Res. No. 191 dtd.


0677 IMELDA MARTIN - RAMOS Oct. 24, 2012 31-Dec-15 Bd. Res. No. 267 dtd. Dec. 28, 2015 1-Jan-16 31-Dec-18
Bd. Res. No. 143 dtd.
0292 IMELDA MERELOS PACLIBAR Sept. 25, 2012 31-Dec-15 Bd. Res. No. 22 dtd. Feb. 9, 2016 9-Feb-16 31-Dec-18
Bd. Res. No. 135 dtd.
2650 IMELDA S. REYES Oct. 27, 2009 31-Dec-12 Bd. Res. No. 180 dtd. Oct. 22, 2012 1-Jan-13 31-Dec-15

Bd. Res. No. 89 dtd.


2518 IMELDA S. TAN Nov. 10, 2006 31-Dec-08

Bd. Res. No. 249 dtd. Bd. Res. No. 37 dtd. December 19,
5189 IMELDA SOLEDAD C. GARBANZOS December 28, 2012 31-Dec-14 2014 1-Jan-15 31-Dec-17

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Bd Res. No. 61 dtd.


2893 IMELDA T. ANGELES Sept. 06, 2007 31-Dec-09 Bd Res. No. 47 dtd. Feb. 11, 2013 11-Feb-13 31-Dec-15

Bd. Res. No. 16 dtd.


2428 IMELDA VALDEZ SOLIVEN Feb. 25, 2011 31-Dec-13 Bd. Res. No. 343 dtd. Dec. 27, 2013 1-Jan-14 31-Dec-16
Bd. Res. No. 148 dtd. December 21,
4656 IMELDA Y. DY 2009 21-Dec-09 31-Dec-11

Bd. Res. No. 10 dtd.


2458 IMPERATRIZ M. SEVILLA Jan. 30, 2009 31-Dec-11 Bd. Res. No. 104 dtd. Oct. 21, 2011 1-Jan-12 31-Dec-14

6177 INGRED BAÑEZ CATIGBE Br. Res. No. 128 dtd. June 6, 2016 6-Jun-16 31-Dec-18
Br. Res. No. 178 dtd. October 13,
5962 INOCENCIO ACAR CABANGUNAY, JR. 2015 13-Oct-15 31-Dec-17

6118 INOCENCIO MONTALBO MANDOCDOC Br. Res. No. 75 dtd. Mar. 28, 2016 28-Mar-16 31-Dec-18
Bd. Res. No. 131 dtd.
0493 INVENTOR, MIRANDA & ASSOCIATES Nov. 12, 2010 31-Dec-13 Bd. Res. No. 236 dtd. Oct. 29, 2013 1-Jan-14 31-Dec-16
Bd. Res. No. 135 dtd.
4137 IONE BARON MEJIA ( Formerly: IONE TIDON BARON ) July 18, 2008 31-Dec-10 Bd. Res. No. 17 dtd. Feb. 2, 2015 2-Feb-15 31-Dec-17

4548 IREN HUELVA-YUBOCO Bd. Res. No. 74 dtd. July 15, 2009 15-Jul-09 31-Dec-11

5743 IRENE ALIDO DE LEON Br. Res. No. 85 dtd. July 8, 2015 8-Jul-15 31-Dec-17

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6169 IRENE ESTEBAN GUINTO Br. Res. No. 127 dtd. June 6, 2016 6-Jun-16 31-Dec-18

Bd. Res. No. 151 dtd.


5156 IRENE I. KYAMKO Oct. 22, 2012 31-Dec-14 Bd. Res. No. 47 dtd. Dec. 29, 2014 1-Jan-15 31-Dec-17

Bd. Res. No. 118 dtd.


4801 IRENE MARCELIANA V. UY Sept. 6, 2010 31-Dec-12 Bd. Res. No. 58 dtd. March 6, 2013 6-Mar-13 31-Dec-15

4530 IRENE NEALEGA ATUTUBO Bd. Res. No. 66 dtd. May 5, 2009 5-May-09 31-Dec-11
Bd. Res. No. 44 dtd.
4570 IRENE P. LAO TO March 28, 2012 31-Dec-14 Bd. Res. No. 108 dtd. July 14, 2015 14-Jul-15 31-Dec-17

4138 IRENE P. TORRES Bd. Res. No. 135 dtd. July 18, 2008 18-Jul-08 31-Dec-10
Bd. Res. No. 46 dtd.
0867 IRENE S. PREYRA Jan. 28, 2008 31-Dec-10 Bd. Res. No. 43 dtd. March 28, 2011 28-Mar-11 31-Dec-13

Bd. Res. No. 41 dtd. Bd. Res. No. 202 dtd. November 2,
5276 IRENEO ARANDIA ELEPONIO, JR. February 11, 2013 31-Dec-15 2015 1-Jan-16 31-Dec-18
Br. Res. No. 318 dtd. October 26,
6348 IRENEO QUEZADA PADILLA 2016 26-Oct-16 31-Dec-18

Bd. Res. No. 99 dtd.


4972 IRISH ASUNCION MENGUITO Oct. 19, 2011 31-Dec-13 Bd. Res. No. 195 dtd. Oct. 29, 2013 1-Jan-14 31-Dec-16
Bd. Res. No. 163 dtd.
4244 IRISH CAÑETE SARABIA Sept. 27, 2013 31-Dec-16 Bd. Res. No. 150 dtd. July 4, 2016 1-Jan-17 31-Dec-19

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Bd Res. No. 100 dtd.
3227 IRISH SAQUILAYAN RIVERO Oct. 19, 2011 31-Dec-13 Bd Res. No. 166 dtd. Sept. 17, 2015 17-Sep-15 31-Dec-17

Bd. Res. No. 195 dtd. Bd. Res. No. 207 dtd. November 2,
2085 IRMA A. SALVADOR Oct. 24, 2012 31-Dec-15 2015 1-Jan-16 31-Dec-18

Br. Res. No. 18 dtd. February 2,


5642 IRMA F. FERNIZ 2015 2-Feb-15 31-Dec-17

Bd. Res. No. 91 dtd.


1627 IRMA F. TEOXON Sept 21, 2005 31-Dec-07 Bd. Res. No. 180 dtd. Oct. 30, 2008 30-Oct-08 31-Dec-10

2603 IRMA M. NAVARRO Bd. Res. No. 12 dtd. Jan. 29, 2007 29-Jan-07 31-Dec-09

3786 IRMA MESIAS CARLOS Bd. Res. No. 38 dtd. Jan. 28, 2008 28-Jan-08 31-Dec-10
Bd. Res. No. 113 dtd.
4401 IRMINGARDA CAUREL LLORICO Nov 16, 2011 31-Dec-14 Bd. Res. No. 60 dtd. Dec. 29, 2014 1-Jan-15 31-Dec-17
Bd. Res. No. 55 dtd.
0197 IRVING C. DELA CRUZ & CO. September 9, 2002 31-Dec-04

Bd. Res. No. 57 dtd.


2084 ISAAC REGONDOLA ROSAL April 17, 2009 31-Dec-11 Bd. Res. No. 43 dtd. March 28, 2012 28-Mar-12 31-Dec-14

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3706 ISABELITA A. SORIANO - BAGA Bd Res. No. 19 dtd. Jan. 21, 2008 21-Jan-08 31-Dec-10
Bd. Res. No. 157 dtd. Bd. Res. No. 205 dtd. November 2,
0628 ISABELITA CHUA-ANG Oct. 22, 2012 31-Dec-15 2015 1-Jan-16 31-Dec-18

Bd. Res. No. 69 dtd.


1184 ISABELITA U. RIVERA April 2, 2008 31-Dec-10 Bd. Res. No. 85 dtd. April 16, 2013 16-Apr-13 31-Dec-15

Bd. Res. No. 12 dtd. Bd. Res. No. 30 dtd. December 19,
4999 ISABELO MONTANCES HADUCA, JR. Feb. 8, 2012 31-Dec-14 2014 1-Jan-15 31-Dec-17

5517 ISABELO RODEL HILARIO, IV Bd. Res. No. 361 dtd. Dec. 27, 2013 27-Dec-13 31-Dec-15

Bd. Res. No. 42 dtd.


2266 ISAGANI G. DOMINGUEZ May 30, 2006 31-Dec-08

2740 ISAGANI NORLITO L. BALTAZAR Bd. Res. No. 42 dtd. Mar. 2, 2007 2-Mar-07 31-Dec-09

Bd. Res. No. 47 dtd.


1037 ISAGANI RAMORAN CORPUZ March 28, 2011 31-Dec-13 Bd. Res. No. 363 dtd. Dec. 27, 2013 1-Jan-14 31-Dec-16

3915 ISAGANI T. SABADO Bd. Res. No. 67 dtd. April 2, 2008 2-Apr-08 31-Dec-10

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Bd. Res. No. 65 dtd.
1457 ISAIAS E. EMPEÑO May 27, 2005 31-Dec-07
Bd Res. No. 196 dtd.
3600 ISIDORO ADRIAS LAPITAN Oct. 24, 2012 31-Dec-15 Bd Res. No. 245 dtd. Dec. 14, 2015 1-Jan-16 31-Dec-18

Bd. Res. No. 128 dtd.


1825 ISIDRA V. GONZALES Dec. 28, 2005 31-Dec-07

Bd. Res. No. 07 dtd.


1910 ISIDRO B. GARCIA Jan. 24, 2006 31-Dec-08

Bd. Res. No. 47 dtd.


4105 ISIDRO BAGGAO MAMURI March 28, 2011 31-Dec-13 Bd. Res. No. 65 dtd. Feb. 19, 2016 19-Feb-16 31-Dec-18

Bd Res. No. 19 dtd. Feb.


3707 ISIDRO MONTECILLO PEPITO, JR. 25, 2011 31-Dec-13 Bd Res. No. 60 dtd. Dec. 29, 2014 29-Dec-14 31-Dec-16

5092 ISIDRO T. TEOCSON Bd. Res. No. 90 dtd. August 13, 2012 13-Aug-12 31-Dec-14
Additional Partners:
Paul Chester uy See Bd.
Bd. Res. No. 164 dtd. Res. 33 dated 02-25-
0142 ISLA, LIPANA & CO. Dec. 21, 2010 31-Dec-13 Bd. Res. No. 327 dtd.Dec. 27, 2013 1-Jan-14 31-Dec-16 2015
Bd. Res. No. 06 dtd.
1890 ISMAEL CREGENCIA CORTEZ Jan. 24, 2006 31-Dec-08 Bd. Res. No. 14 dtd. Jan. 30, 2009 30-Jan-09 31-Dec-11
Bd. Res. No. 94 dtd.
2467 ISRAEL GAMBOA DOMINGO Oct. 19, 2011 31-Dec-14 Bd. Res. No. 52 dtd. Dec. 29, 2014 1-Jan-15 31-Dec-17

Bd. Res. No. 109 dtd.


1707 ISRAEL T. CRUZ Oct. 26, 2005 31-Dec-07 Bd. Res. No. 95 dtd. May 12, 2008 12-May-08 31-Dec-10

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Bd. Res. No. 146 dtd.
5154 IVY JESUSA E. BACANI Sept. 25, 2012 31-Dec-14 Bd. Res. No. 47 dtd. Dec. 29, 2014 1-Jan-15 31-Dec-17
Bd. Res. No. 88 dtd.
5289 IVY MARIE GUADEZ MANCOL April 16, 2013 31-Dec-15 Bd. Res. No. 51 dtd. Feb. 18, 2016 18-Feb-16 31-Dec-18
Bd. Res. No. 305 dtd.
5447 J. A. BANARIA & COMPANY Dec. 27, 2013 31-Dec-15 Bd. Res. No. 185 dtd. Oct. 14, 2015 1-Jan-16 31-Dec-18

2663 J. BRAVO-M. RUNES & ASSOCIATES Bd. Res. No. 21 dtd. Jan. 31, 2007 31-Jan-07 31-Dec-09
Bd. Res. No. 63 dtd.
1128 J. C. ARUEGO & ASSOCIATES April 26, 2011 31-Dec-13 Bd. Res. No. 290 dtd. Dec. 23, 2013 1-Jan-14 31-Dec-16
Bd. Res. No. 232 dtd.
1595 J. O. TABALBA & CO. December 28, 2012 31-Dec-15 Bd. Res. No. 185 dtd. Oct. 14, 2015 01-Jan-16 31-Dec-18
J. O'HARA & COMPANY (Formerly: JAIME Bd. Res. No. 75 dtd.
0097 H. O'HARA JR. ) Oct. 7, 2011 31-Dec-14 Bd. Res. No. 60 dtd. July 8, 2015 8-Jul-15 31-Dec-17

Bd. Res. No. 06 dtd.


1313 J. PHOEBUS G .FRANCISCO SANTOS Feb. 8, 2011 31-Dec-13 Bd. Res. No. 08 dtd. Feb. 2, 2015 2-Feb-15 31-Dec-17
Additional partner:
Jemelica Catapang
Bd. Res. No. 93 dtd. Gagalac under Board
1194 J. SAN PASCUAL & CO. Oct. 19, 2011 31-Dec-13 Bd. Res. No. 331 dtd. Dec. 27, 2013 1-Jan-14 31-Dec-16 Resolution No. 331under
Additional Partner
Bd. Res. No. 20 dtd. Bd. Res. 15 dated Feb.
4297 J. T. ABANGAN & CO. Feb. 20, 2012 31-Dec-14 Bd. Res. No. 15 dtd. Feb. 2, 2015 2-Feb-15 31-Dec-17 2, 2015 FE G. SILVA

Bd. Res. No. 97 dtd. Bd. Res. No. 27 dtd. December 19,
2447 J. V. JIMENEZ & ASSOCIATES Oct. 19, 2011 31-Dec-14 2014 1-Jan-15 31-Dec-17

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Bd. Res. No. 351 dtd.


0054 J.P. TOLENTINO & CO. Dec. 27, 2013 31-Dec-16 Bd. Res. No. 303 dtd. Oct. 10, 2016 1-Jan-17 31-Dec-19
Bd. Res. No. 08 dtd.
2047 JACINTO AND COMPANY Feb. 8, 2012 31-Dec-14 Bd. Res. No. 104 dtd. July 14, 2015 14-Jul-15 31-Dec-17

Bd. Res. No. 12 dtd.


2604 JACINTO U. YU Jan. 29, 2007 31-Dec-09 Bd. Res. No. 54 dtd. Mar. 23, 2010 23-Mar-10 31-Dec-12

Bd. Res. No. 28 dtd.


3729 JACK NAPONE BACONGA Jan. 28, 2008 31-Dec-10 Bd. Res. No. 98 dtd. August 13, 2012 13-Aug-12 31-Dec-14
Bd. Res. No. 91 dtd. Bd. Res. No. 156 dtd. August 24,
5299 JACKIE LOU ROXAS OCBENIA April 16, 2013 31-Dec-15 2015 1-Jan-16 31-Dec-18
Bd. Res. No. 24 dtd.
1531 JACKQUI REYES MORENO Feb. 25, 2011 31-Dec-13 Bd. Res. No. 210 dtd. Oct. 29, 2013 1-Jan-14 31-Dec-16
Bd. Res. No. 120 dtd. Bd. Res. No. 207 dtd. November 2,
4818 JACKSON GEROCA BRIONES Sept. 19, 2012 31-Dec-15 2015 1-Jan-16 31-Dec-18

Bd. Res. No. 40 dtd.


0485 JACKSON T. JANGAYO April 14, 2004 31-Dec-06 Bd. Res. No. 54 dtd. Mar. 18, 2008 18-Mar-08 31-Dec-10

6226 JACKSON T. ONG Br. Res. No. 155 dtd. July 4, 2016 4-Jul-16 31-Dec-18
Bd. Res. No. 40 dtd.
2228 JACQUELINE T. LI May 30, 2006 31-Dec-08
Br. Res. No. 158 dtd. August 24,
5936 JACQUELINE ELORDE CORALDE 2015 24-Aug-15 31-Dec-17

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Bd. Res. No. 140 dtd.
3863 JACQUELINE MALIG CALMA Dec. 2, 2010 31-Dec-13 Bd. Res. No. 155 dtd. Sept. 27, 2013 1-Jan-14 31-Dec-16
Bd. Res. No. 60 dtd.
1300 JACQUELINE O. YAP April 26, 2011 31-Dec-13 Bd. Res. No. 156 dtd. Sept. 27, 2013 1-Jan-14 31-Dec-16

3769 JACQUELYN C. SANTIAGO Bd. Res. No. 36 dtd. Jan. 28, 2008 28-Jan-08 31-Dec-10

6063 JACQUELYN G. GONZAGA Br. Res. No. 36 dtd. Feb. 9, 2016 9-Feb-16 31-Dec-18

4391 JAEL I. ANG - DIONELA Bd. Res. No. 24 dtd. Mar. 4, 2009 4-Mar-09 31-Dec-11

3620 JAIME A. CARDIÑO Bd Res. No. 05 dtd. Jan. 9, 2008 9-Jan-08 31-Dec-10
Bd. Res. No. 53 dtd.
0729 JAIME ASPURIA GAMBOA March 28, 2011 31-Dec-13 Bd. Res. No. 270 dtd. Dec. 18, 2013 1-Jan-14 31-Dec-16
Bd. Res. No. 100 dtd.
1826 JAIME BIDANIA GONZALES Oct. 19, 2011 31-Dec-13 Bd. Res. No. 347 dtd. Dec. 27, 2013 1-Jan-14 31-Dec-16

Bd. Res. No. 89 dtd.


2114 JAIME BOCALOY MANAOIS Oct. 11, 2011 31-Dec-14 Bd. Res. No. 46 dtd. Dec. 29, 2014 1-Jan-15 31-Dec-17
Bd. Res. No. 35 dtd.
0279 JAIME BONGCO SANTOS Feb. 29, 2012 31-Dec-14 Bd. Res. No. 35 dtd. Dec. 19, 2014 1-Jan-15 31-Dec-17
Bd. Res. No. 188 dtd.
5164 JAIME BUZON SANTIAGO Oct. 24, 2012 31-Dec-14 Bd. Res. No. 47 dtd. Dec. 29, 2014 1-Jan-15 31-Dec-17
Bd. Res. No. 83 dtd. July
1530 JAIME D. DOMAWANG 5, 2005 31-Dec-07

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5210 JAIME DELA CRUZ CAJUCOM Bd. Res. No. 02 dtd. January 8, 2013 8-Jan-13 31-Dec-15

Bd. Res. No. 40 dtd.


2229 JAIME F. ULIBAS May 30, 2006 31-Dec-08

Bd Res. No. 245 dtd. Bd Res. No. 204 dtd. November 2,


2763 JAIME GASPACHO BALMAS December 28, 2012 31-Dec-15 2015 1-Jan-16 31-Dec-18

Bd Res. No. 69 dtd.


2961 JAIME M. LAUDATO Sept. 06, 2007 31-Dec-09 Bd Res. No. 09 dtd. Feb. 2, 2015 2-Feb-15 31-Dec-17
Bd. Res. No. 09 dtd.
2042 JAIME MILA MOLINO Feb. 8, 2012 31-Dec-14 Bd. Res. No. 72 dtd. July 8, 2015 8-Jul-15 31-Dec-17

Bd Res. No. 113 dtd.


3476 JAIME PABALAN SANTOS Sept. 6, 2010 31-Dec-12 Bd Res. No. 08 dtd. Feb. 2, 2015 2-Feb-15 31-Dec-17
Bd. Res. No. 24 dtd.
1977 JAIME PAYOS ESPERIDA Feb. 20, 2012 31-Dec-14 Bd. Res. No. 03 dtd. Jan. 26, 2015 26-Jan-15 31-Dec-17

4402 JAIME PONCE SEÑIR Bd. Res. No. 25 dtd. Mar. 4, 2009 4-Mar-09 31-Dec-11

Bd Res. No. 08 dtd. Jan.


3645 JAIME PUERTOS SANTOS 9, 2008 31-Dec-10 Bd Res. No. 76 dtd. Oct. 7, 2011 7-Oct-11 31-Dec-13
Bd. Res. No. 269 dtd.
2248 JAIME SALAS CHIN, JR. Dec. 18, 2013 31-Dec-15 Bd. Res. No. 61 dtd. Feb. 19, 2016 19-Feb-16 31-Dec-18

Bd. Res. No. 26 dtd.


0427 JAIME T. CAYETANO Feb. 24, 2004 31-Dec-06 Bd. Res. No. 62 dtd. April 2, 2008 2-Apr-08 31-Dec-10

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Bd. Res. No. 16 dtd. Bd. Res. No. 35 dtd. December 19,
2703 JAIME VICENTE DISPO Feb. 20, 2012 31-Dec-14 2014 1-Jan-15 31-Dec-17
Bd. Res. No. 40 dtd.
3812 JAIMIE GO DY Jan. 28, 2008 31-Dec-10 Bd. Res. No. 43 dtd. March 28, 2011 28-Mar-11 31-Dec-13

5610 JAIMIE ROSE TARIGA SANTOS Br. Res. No. 57 dtd. Dec. 29, 2014 29-Dec-14 31-Dec-16

Bd. Res. No. 61 dtd. Bd. Res. No. 41(B) dtd. March 4,
1891 JAINA DE GUZMAN DONES April 26, 2012 31-Dec-14 2015 4-Mar-15 31-Dec-17

Bd. Res. No. 143 dtd.


5359 JAKE TAAWAN ALTIYEN Sept. 9, 2013 31-Dec-15 Bd. Res. No. 227 dtd. Dec. 1, 2015 1-Jan-16 31-Dec-18
Br. Res. No. 243 dtd. August 25,
6288 JAM SHERLAINE MIÑOZA ABUBAKAR 2016 25-Aug-16 31-Dec-18
Br. Res. No. 161 dtd. September 17,
5941 JAMES APAGA CAFIRMA 2015 17-Sep-15 31-Dec-17

Bd. Res. No. 143 dtd.


5360 JAMES BORRES LADO Sept. 9, 2013 31-Dec-15 Bd. Res. No. 237 dtd. Dec. 4, 2015 1-Jan-16 31-Dec-18

Bd. Res. No. 250 dtd. December 28,


5194 JAMESON AGUSTIN BATO 2012 28-Dec-12 31-Dec-14

6138 JAN MARCUS ANG TANG Br. Res. No. 93 dtd. Apr. 8, 2016 8-Apr-16 31-Dec-18
Bd. Res. No. 60 dtd.
2401 JANE B. GANLOY Sept. 11, 2006 31-Dec-08

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Bd. Res. No. 47 dtd.
4908 JANE C. PORCINCULA March 28, 2011 31-Dec-13 Bd. Res. No. 275 dtd. Dec. 18, 2013 1-Jan-14 31-Dec-16

3242 JANE R. SEVESES Bd Res. No. 122 dtd. Sept. 17, 2007 17-Sep-07 31-Dec-09
Bd. Res. No. 168 dtd.
5364 JANELLE GALLEGO PANUDA Sept. 27, 2013 31-Dec-15 Bd. Res. No. 121 dtd. July 24, 2015 1-Jan-16 31-Dec-18
Bd. Res. No. 205 dtd. Bd. Res. No. 144 dtd. August 17,
0799 JANELYN IBARRA BILTZ November 12, 2012 31-Dec-15 2015 1-Jan-17 31-Dec-18

5861 JANELYNN MILLETE BEDIA Br. Res. No. 102 dtd. July 14, 2015 8-Jul-15 31-Dec-17

Bd. Res. No. 86 dtd.


0762 JANET A. BANDONG Oct. 5, 2004 31-Dec-06

Bd. Res. No. 77 dtd.


1148 JANET A. CAPILI April 16, 2013 31-Dec-15 Bd. Res. No. 65 dtd. Feb. 19, 2016 19-Feb-16 31-Dec-18
Bd. Res. No. 167 dtd.
2623 JANET BORONG TAN Oct. 22, 2012 31-Dec-15 Bd. Res. No. 107 dtd. April 12, 2016 12-Apr-16 31-Dec-18
Br. Res. No. 139 dtd. August 14,
5908 JANET CODOG VALDUEZA 2015 14-Aug-15 31-Dec-17

Bd. Res. No. 58 dtd.


0598 JANET GANIR TAOJO March 6, 2013 31-Dec-15 Bd. Res. No. 94 dtd. April 12, 2016 12-Apr-16 31-Dec-18

Br. Res. No. 256 dtd. December 14,


6008 JANET GERMAN MARQUEZ 2015 14-Dec-15 31-Dec-17

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5782 JANET M. MENGUITO Br. Res. No. 90 dtd. July 8, 2015 8-Jul-15 31-Dec-17
Bd. Res. No. 48 dtd.
4055 JANET N. OBIEDO March 28, 2011 31-Dec-13 Bd. Res. No. 338 dtd. Dec. 27, 2013 1-Jan-14 31-Dec-16
Bd. Res. No. 58 dtd.
2128 JANET S. BANAN April 17, 2009 31-Dec-11 Bd. Res. No. 02 dtd. Jan. 26, 2015 26-Jan-15 31-Dec-17

Bd. Res. No. 58 dtd.


1856 JANETTE ROSELYN CHIA PEDREGOSA April 17, 2009 31-Dec-11 Bd. Res. No. 28 dtd. Feb. 20, 2012 20-Feb-12 31-Dec-14

JANICE RAMOS VILORIA ( Formerly: JANICE BALLARES Bd. Res. No. 276 dtd.
5417 RAMOS) Dec. 18, 2013 31-Dec-15 Bd. Res. No. 63 dtd. Feb. 19, 2016 19-Feb-16 31-Dec-18

Bd. Res. No. 12 dtd.


4338 JANICE UY YU Jan. 30, 2009 31-Dec-11 Bd. Res. No. 21 dtd. Jan. 8, 2013 8-Jan-13 31-Dec-15

6060 JANINA SANTOS BAQUIRAN Br. Res. No. 35 dtd. Feb. 9, 2016 9-Feb-16 31-Dec-18

Bd. Res. No. 150 dtd.


4265 JANNETTE A. TUMANG Dec. 21, 2010 31-Dec-13 Bd. Res. No. 208 dtd. Oct. 29, 2013 1-Jan-14 31-Dec-16
Bd. Res. No. 111 dtd. Bd. Res. No. 07 dtd. August 13,
4620 JANUS GUERRERO SIDDAYAO October 26, 2009 31-Dec-11 2014 13-Aug-14 31-Dec-16

Bd. Res. No. 19 dtd. December 16,


5545 JARAMIE FABI NABUA 2014 12-Dec-14 31-Dec-16

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Bd. Res. No. 122 dtd. Bd. Res. No. 204 dtd. August 12,
4365 JASMIN A. CARO - PIEDAD Dec 26, 2011 31-Dec-14 2016 12-Aug-16 31-Dec-18

5093 JASMIN FLORES EBORA Bd. Res. No. 90 dtd. August 13, 2012 13-Aug-12 31-Dec-14

Bd. Res. No. 137 dtd. Bd. Res. No. 165 dtd. Sept. 17,
2714 JASMIN TOLENTINO JUACALLA Sept. 25, 2012 31-Dec-15 2015 1-Jan-16 31-Dec-18

Bd. Res. No. 17 dtd.


5003 JASMINDA BRIONES ALAPAG Feb. 20, 2012 31-Dec-14 Bd. Res. No. 133 dtd. June 7, 2016 7-Jun-16 31-Dec-18

5162 JASMINE RADA ENDERES Bd. Res. No. 153 dtd. Oct. 22, 2012 22-Oct-12 31-Dec-14

5598 JASON RABANERA RADAM Br. Res.No. 45 dtd. Dec. 29, 2014 29-Dec-14 31-Dec-16 CANCELLED

Bd. Res. No. 17 dtd.


5004 JASON SALVADOR JIMENEZ Feb. 20, 2012 31-Dec-14 Bd. Res. No. 68 dtd. July 8, 2015 8-Jul-15 31-Dec-17
Bd. Res. No. 131 dtd.
5334 JASON VALENZUELA DE VEYRA August 28, 2013 31-Dec-15 Bd. Res. No. 04 dtd. JAN. 27, 2016 27-Jan-16 31-Dec-18

Bd. Res. No. 35 dtd.


3907 JAVIER BANIGON RICO March 28, 2011 31-Dec-13 Bd. Res. No. 314 dtd. Dec. 27, 2013 1-Jan-14 31-Dec-16

Bd. Res. No. 41 dtd.


2250 JAVIER C. CALIGUIA, JR. May 30, 2006 31-Dec-08
Bd. Res. No. 114 dtd.
0821 JAVIER CAYANAN LOMOYA Oct. 25, 2004 31-Dec-06

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Bd. Res. No. 131 dtd.


2608 JAY FORTIN BATO Sept. 25, 2012 31-Dec-15 Bd. Res. No. 176 dtd. Oct. 13, 2015 1-Jan-16 31-Dec-18

4084 JAY M. OGABANG Bd. Res. No. 116 dtd. May 29, 2008 29-May-08 31-Dec-10

Bd. Res. No. 88 dtd.


1586 JAY P. SICAT August 16, 2005 31-Dec-07
Bd. Res. No. 40 dtd.
0678 JAYDEE PALUGAN CAPARAS March 28, 2011 31-Dec-13 Bd. Res. No. 314 dtd. Dec. 27, 2013 1-Jan-14 31-Dec-16

6219 JAYSON EMBAT JIMENEZ Br. Res. No. 154 dtd. July 4, 2016 4-Jul-16 31-Dec-18

6091 JAYSON NARCISUS M. AYSON Br. Res. No. 67 dtd. Feb. 26, 2016 26-Feb-16 31-Dec-18
Bd. Res. No. 17 dtd.
1978 JAZMIN A. ARCANGEL April 18, 2006 31-Dec-08

JEAN A. CABALES - ALBERTO (Formerly: JEAN A. Bd. Res. No. 128 dtd.
0169 CABALES) Dec. 28, 2005 31-Dec-07

6203 JEAN DE QUIROZ CASTRO Br. Res. No. 152 dtd. July 4, 2016 4-Jul-16 31-Dec-18

Br. Res. No. 281 dtd. September 28,


6313 JEAN G. GASMEÑA 2016 28-Sep-16 31-Dec-18

Bd. Res. No. 53 dtd.


2338 JEAN G. MEJIA Sept. 8, 2006 31-Dec-08 Bd. Res. No. 271 dtd. Dec. 28, 2015 28-Dec-15 31-Dec-17

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Bd. Res. No. 101 dtd.


2171 JEAN GREGORIO GUINTO Oct. 21, 2011 31-Dec-13 Bd. Res. No. 321 dtd. Dec. 27, 2013 1-Jan-14 31-Dec-16
Bd. Res. No. 37 dtd.
2202 JEAN INOCENCIO JAVIER May 29, 2006 31-Dec-08
Bd. Res. No. 125 dtd.
1807 JEAN MARICAR SANTOS LOPEZ Dec. 28, 2005 31-Dec-07 Bd. Res. No. 109 dtd. Sept. 12, 2012 12-Sep-12 31-Dec-14

Bd. Res. No. 50 dtd.


1261 JEAN ROSE M. DUHAYLONGSOD Apr. 12, 2005 31-Dec-07

Br. Res. No. 147 dtd. August 17,


5919 JEAN S. ACLAN 2015 17-Aug-15 31-Dec-17

Br. Res. No. 318 dtd. October 26,


6349 JEANE PANGANIBAN ALAY 2016 26-Oct-16 31-Dec-18

Bd Res. No. 92 dtd.


3079 JEANET C. ESPERA Sept. 11, 2007 31-Dec-09 Bd Res. No. 44 dtd. March 28, 2012 28-Mar-12 31-Dec-14
Br. Res. No. 147 dtd. August 17,
5920 JEANETTE DEL MUNDO LEONARDO 2015 17-Aug-15 31-Dec-17
Bd. Res. No. 44 dtd.
2810 JEANNETTE AGCAOILI - BERMUDEZ Feb. 11, 2013 31-Dec-15 Bd. Res. No. 112 dtd. Apr. 19, 2016 19-Apr-16 31-Dec-18

3405 JEANNETTE B. SANTOS Bd Res. No. 151 dtd. Oct. 3, 2007 3-Oct-07 31-Dec-09
Bd Res. No. 95 dtd. April
2894 JEANNETTE D. TOLENTINO 17, 2013 31-Dec-15 Bd Res. No. 90 dtd. Mar. 31, 2016 31-Mar-16 31-Dec-18

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Bd. Res. No. 122 dtd. Bd. Res. No. 234 dtd. August 23,
3829 JEFFERSON FABUNAN SIMON Sept. 19, 2012 31-Dec-14 2016 23-Aug-16 31-Dec-18

6257 JEFFERSON GRAN BAUTISTA Br. Res. No. 197 dtd. August 2, 2016 2-Aug-16 31-Dec-18

3694 JEFFERSON S. TIZON Bd Res. No. 18 dtd. Jan. 21, 2008 21-Jan-08 31-Dec-10

5142 JEFFREY ALVEZ MARQUEZ Bd. Res. No. 128 dtd. Sept. 25, 2012 25-Sep-12 31-Dec-14
Br. Res. No. 57 dtd. Br. Res. No. 324 dtd. October 26,
5611 JEFFREY BERNADAS BABATIO Dec. 29, 2014 31-Dec-16 2016 1-Jan-17 31-Dec-19

6064 JEFFREY CASTRO TORIO Br. Res. No. 36 dtd. Feb. 9, 2016 9-Feb-16 31-Dec-18

Br. Res. No. 175 dtd. October 13,


5957 JEFFREY LIM ONG 2015 13-Oct-15 31-Dec-17

Bd. Res. No. 22 dtd. Bd. Res. No. 40(A) dtd. March 4,
4324 JEFFREYSON MAGAN PAKIAS Feb. 20, 2012 31-Dec-14 2015 4-Mar-15 31-Dec-17

Bd. Res. No. 160 dtd.


4027 JEIRLY PAYPA LAPUZ Sept. 27, 2013 31-Dec-16 Bd. Res. No. 274 dtd. Sept. 23, 2016 1-Jan-17 31-Dec-19

Bd. Res. No. 86 dtd.


3981 JEMIMA VECERA PAMPLIEGA April 15, 2008 31-Dec-10 Bd. Res. No. 57 dtd. March 28, 2011 28-Mar-11 31-Dec-13

4224 JENALYN R. CARABEO-SUAREZ Bd. Res. No. 153 dtd. Sept. 5, 2008 5-Sep-08 31-Dec-10

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6120 JENEFER TOMARONG LAYUGAN Br. Res. No. 82 dtd. Mar. 31, 2016 31-Mar-16 31-Dec-18

Bd. Res. No. 163 dtd.


1012 JENELY A. CORONEL - DIMATATAC Dec. 21, 2010 31-Dec-13 Bd. Res. No. 190 dtd. Oct. 29, 2013 1-Jan-14 31-Dec-16
Bd Res. No. 139 dtd.
3675 JENELYN NOBLE MANANSALA Dec. 2, 2010 31-Dec-13 Bd Res. No. 262 dtd. Dec. 9, 2013 1-Jan-14 31-Dec-16
Bd Res. No. 84 dtd. April
2819 JENETTE F. TORRES 16, 2013 31-Dec-15 Bd Res. No. 226 dtd. Dec. 1, 2015 1-Jan-16 31-Dec-18

Bd. Res. No. 59 dtd.


4919 JENNALYN MAYUYO VICENCIO April 15, 2011 31-Dec-13 Bd. Res. No. 77 dtd. July 8, 2015 8-Jul-15 31-Dec-17

6130 JENNELYN AGUILAR MANDILAG Br. Res. No. 83 dtd. Mar. 31, 2016 31-Mar-16 31-Dec-18

4065 JENNIFER A. BAGUE - BALAO Bd. Res. No. 113 dtd. May 21, 2008 21-May-08 31-Dec-10

6019 JENNIFER ANN REGIS SAUCO Br. Res. No. 07 dtd. Feb. 9, 2016 9-Feb-16 31-Dec-18
Bd. Res. No. 111 dtd. October 26,
4622 JENNIFER B. TENORIO 2009 26-Oct-09 31-Dec-11

3000 JENNIFER C. BENLOT Bd Res. No. 82 dtd. Sept. 11, 2007 11-Sep-07 31-Dec-09

Br. Res. No. 129 dtd. August 11,


5896 JENNIFER CAHUGOM MAMERTO 2015 11-Aug-15 31-Dec-17

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Bd. Res. No. 20 dtd.
4621 JENNIFER CHU PULMA Feb. 20, 2012 31-Dec-14 Bd. Res. No. 51 dtd. Dec.29, 2014 1-Jan-15 31-Dec-17

Bd. Res. No. 64 dtd.


5057 JENNIFER CUNANAN RONCESVALLES April 26, 2012 31-Dec-14 Bd. Res. No. 62 dtd. July 8, 2015 8-Jul-15 31-Dec-17
Br. Res. No. 308 dtd. October 10,
6339 JENNIFER GAA BAUTISTA 2016 10-Oct-16 31-Dec-18

5226 JENNIFER GARCIA SIRON Bd. Res. No. 06 dtd. January 8, 2013 8-Jan-13 31-Dec-15

Bd. Res. No. 20 dtd. January 28,


4684 JENNIFER MARIE V. FERNANDO 2010 28-Jan-10 31-Dec-12
Bd. Res. No. 37 dtd.
2203 JENNIFER S. TOLENTINO-BUEN May 29, 2006 31-Dec-08

6098 JENNIFER S. YABUT Br. Res. No. 72 dtd. Mar. 28, 2016 28-Mar-16 31-Dec-18

6029 JENNIFER SANTOS PEÑA Br. Res. No. 30 dtd. Feb. 9, 2016 9-Feb-16 31-Dec-18
Bd. Res. No. 92 dtd.
2910 JENNIFER TRINITY S. MAYNIGO Aug. 11, 2009 31-Dec-12 Bd. Res. No. 134 dtd. Sept. 25, 2012 1-Jan-13 31-Dec-15
Bd. Res. No. 25 dtd. Bd. Res. No. 30 dtd. December 19,
4613 JENNIFER VARIAS SARMIENTO Feb. 20, 2012 31-Dec-14 2014 1-Jan-15 31-Dec-17
Bd. Res. No. 37 dtd.
5257 JENNUEL CANTALEJO BELIZON February 11, 2013 31-Dec-15 Bd. Res. No. 107 dtd. April 12, 2016 12-Apr-16 31-Dec-18

Bd. Res. No. 63 dtd.


2429 JENNY A. TABDI Sept. 12, 2006 31-Dec-08 Bd. Res. No. 84 dtd. Oct. 11, 2011 11-Oct-11 31-Dec-13

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Bd. Res. No. 49 dtd. Bd. Res. No. 133 dtd. Sept. 26,
0566 JENNY S. MAYA CHIONG June 7, 2004 31-Dec-06 2007 26-Sep-07 31-Dec-09
Bd. Res. No. 80 dtd. July
4579 JENNYCRIS DEL ROSARIO ZARAGOZA 15, 2009 31-Dec-11 Bd. Res. No. 164 dtd. Oct. 22, 2012 22-Oct-12 31-Dec-14

Bd Res. No. 198 dtd.


3282 JEODIMEL REYES OCTAVIANO Oct. 24, 2012 31-Dec-15 Bd Res. No. 246 dtd. Dec. 14, 2015 1-Jan-16 31-Dec-18

Bd. Res. No. 56 dtd.


4916 JEOFFREY YAMON PUSAY March 28, 2011 31-Dec-13 Bd. Res. No. 198 dtd. Oct. 29, 2013 1-Jan-14 31-Dec-16
Bd. Res. No. 59 dtd.
2379 JEPHTE OLIMPO MUÑEZ Sept. 8, 2006 31-Dec-08 Bd. Res. No. 75 dtd. Mar. 26, 2010 26-Mar-10 31-Dec-12
Bd. Res. No. 104 dtd.
2532 JERALDO VILLEGAS LAZARO Oct. 21, 2011 31-Dec-14 Bd. Res. No. 47 dtd. March 12, 2015 12-Mar-15 31-Dec-17
Bd Res. No. 124 dtd. Bd Res. No. 132 dtd. August 11,
2943 JEREMIAS C. GARCIA Sept. 19, 2012 31-Dec-15 2015 1-Jan-16 31-Dec-18

5763 JEREMIAS MARIO DAP-INGAN AGPES Br. Res. No. 87 dtd. July 8, 2015 8-Jul-15 31-Dec-17

5862 JEREMY JORGENCIO BELAGAN DUCAY Br. Res. No. 102 dtd. July 14, 2015 8-Jul-15 31-Dec-17
Br. Res. No. 214 dtd. December 1,
5982 JERESITA CONTADO ALZATE 2015 1-Dec-15 31-Dec-17
Bd Res. No. 05 dtd. Feb.
3603 JERICHO ARROYO BALOMIT 8, 2011 31-Dec-13 Bd Res. No. 343 dtd. Dec. 27, 2013 1-Jan-14 31-Dec-16

Bd. Res. No. 74 dtd.


0697 JERICHO P. ORLINA Sept 15, 2004 31-Dec-06

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Br. Res. No. 16 dtd. February 2,


5626 JEROME DOLOR VALDEZ 2015 2-Feb-15 31-Dec-17

6250 JEROME LIM BALICO Br. Res. No. 196 dtd. August 2, 2016 2-Aug-16 31-Dec-18
Br. Res. No. 169 dtd. September 21,
5947 JEROME LOPEZ BARIUAN 2015 21-Sep-15 31-Dec-17

Bd. Res. No. 361 dtd. Bd. Res. No. 131 dtd. August 11,
5516 JEROME VICTOR SOLIVEN BALLESTEROS Dec. 27, 2013 31-Dec-15 2015 1-Jan-16 31-Dec-18

5720 JEROMEO HALLAZGO DE LEON Br. Res. No. 82 dtd. July 8, 2015 8-Jul-15 31-Dec-17

Bd. Res. No. 112 dtd.


4480 JERRILYN ENRIQUEZ ASILO-GATLA Nov 16, 2011 31-Dec-14 Bd. Res. No. 40 dtd. Dec. 19, 2014 1-Jan-15 31-Dec-17

Bd. Res. No. 49 dtd.


0567 JERRY A. LOPEZ June 7, 2004 31-Dec-06 Bd. Res. No. 29 dtd. Mar. 2, 2007 2-Mar-07 31-Dec-09

2615 JERRY F. LIM Bd. Res. No. 14 dtd. Jan. 29, 2007 29-Jan-07 31-Dec-09

Bd. Res. No. 190 dtd.


0437 JERRY FLOR BANTILAN Oct. 24, 2012 31-Dec-15 Bd. Res. No. 272 dtd. Dec. 28, 2015 1-Jan-16 31-Dec-18

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Bd Res. No. 184 dtd.


3339 JERRY GALVAN DIOLATA Oct. 22, 2012 31-Dec-15 Bd Res. No. 195 dtd. Nov. 2, 2015 1-Jan-16 31-Dec-18

5094 JERRY GUINTOS BANTILAN, JR. Bd. Res. No. 90 dtd. August 13, 2012 13-Aug-12 31-Dec-14

Bd. Res. No. 72 dtd. July


4939 JERRY SECUELAN GUMATA 1, 2011 31-Dec-13 Bd. Res. No. 223 dtd. Oct. 29, 2013 1-Jan-14 31-Dec-16

Bd. Res. No. 91 dtd.


1628 JERRY TABIANO OPINION Sept 21, 2005 31-Dec-07 Bd. Res. No. 76 dtd. July 15, 2009 15-Jul-09 31-Dec-11

Bd. Res. No. 148 dtd.


1057 JERRY TABLIZO ANG Dec. 21, 2010 31-Dec-13 Bd. Res. No. 232 dtd. Oct. 29, 2013 1-Jan-14 31-Dec-16

Bd. Res. No. 28 dtd.


2115 JERRY VICTOR C. MASICLAT April 20, 2006 31-Dec-08

Bd. Res. No. 117 dtd. Bd. Res. No. 196 dtd. November 2,
4015 JERRY WONG KOK Dec. 22, 2011 31-Dec-13 2015 2-Nov-15 31-Dec-18

Bd. Res. No. 32 dtd.


2172 JERRYLYN Y. MAQUILING April 20, 2006 31-Dec-08

5845 JERSON AGUILLON TICO Br. Res. No. 100 dtd. July 14, 2015 8-Jul-15 31-Dec-17

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3879 JERSON B. SABADO Bd. Res. No. 61 dtd.Mar. 18, 2008 18-Mar-08 31-Dec-10

5789 JERWEINE CABLAIDA RODILLAS Br. Res. No. 91 dtd. July 8, 2015 8-Jul-15 31-Dec-17

6232 JERWIN BALBIN MANIBOG Br. Res. No. 142 dtd. June 10, 2016 10-Jun-16 31-Dec-18

Bd. Res. No. 19 dtd. Bd. Res. No. 302 dtd. October 10,
5546 JERWIN DELA FUENTE PASION December 16, 2014 31-Dec-16 2016 1-Jan-17 31-Dec-19

3097 JERWIN S. YU Bd Res. No. 94 dtd. Sept. 11, 2007 11-Sep-07 31-Dec-09
Bd Res. No. 34 dtd.
3429 JESON GUIA MARCIAL March 28, 2011 31-Dec-03 Bd Res. No. 363 dtd. Dec. 27, 2013 1-Jan-14 31-Dec-16

Bd. Res. No. 10 dtd.


0975 JESSE REY L. MENESES Jan. 30, 2009 31-Dec-11 Bd. Res. No. 25 dtd. Feb. 20, 2012 20-Feb-12 31-Dec-15

Bd. Res. No. 145 dtd. Bd. Res. No. 63 dtd. Sept. July 8,
4849 JESSICA B. GALARAGA Sept. 25, 2012 31-Dec-15 2015 1-Jan-16 31-Dec-18

Bd Res. No. 130 dtd.


3283 JESSICA F. PINEDA Sept. 26, 2007 31-Dec-09 Bd Res. No. 149 dtd. Dec. 21, 2009 1-Jan-10 31-Dec-12

3685 JESSICA JINLY P. PANES Bd Res. No. 15 dtd. Jan. 14, 2008 14-Jan-08 31-Dec-10

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Bd Res. No. 16 dtd. Feb.


3494 JESSICA P. NALOG 20, 2012 31-Dec-14 Bd Res. No. 119 dtd. July 24, 2015 24-Jul-15 31-Dec-17

3469 JESSICA ROMANA D. SANCHEZ Bd Res. No. 165 dtd. Oct. 17, 2007 17-Oct-07 31-Dec-09

Bd. Res. No. 28 dated


0154 JESSIE A. ANG May 10, 2002 31-Dec-04
Br. Res. No. 213 dtd. December 1,
5979 JESSIE RACAZA CINCO 2015 1-Dec-15 31-Dec-17

Bd Res. No. 229 dtd. Bd Res. No. 135 dtd. August 11,
2871 JESSIELYN TERESA ALFECHE VILLAFLOR Dec. 28, 2012 31-Dec-15 2015 1-Jan-16 31-Dec-18

4459 JESUS A. PERALTA, JR. Bd. Res. No. 36 dtd. Mar. 6, 2009 6-Mar-09 31-Dec-11

Bd. Res. No. 124 dtd. Bd. Res. No. 184 dtd. October 14,
0629 JESUS BRANUELO LAPUZ Sept. 19, 2012 31-Dec-15 2015 1-Jan-16 31-Dec-18

3340 JESUS E. QUINSAY Bd Res. No. 144 dtd. Oct. 1, 2007 1-Oct-07 31-Dec-09

5757 JESUS EQUIPADO DYCOCO, JR. Br. Res. No. 86 dtd. July 8, 2015 8-Jul-15 31-Dec-17

Bd. Res. No. 102 dtd. August 13,


5124 JESUS FERNANDEZ APUYOD 2012 13-Aug-12 31-Dec-14

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Bd. Res. No. 62 dtd.


0098 JESUS LENON DIZON, JR. March 6, 2013 31-Dec-15 Bd. Res. No. 79 dtd. March 28, 2016 28-Mar-16 31-Dec-18

Bd. Res. No. 226 dtd.


1646 JESUS LOMIBAO DE GUZMAN Oct. 29, 2013 31-Dec-15 Bd. Res. No. 96 dtd. Apr. 12, 2016 12-Apr-16 31-Dec-18

3188 JESUS N. SALVINO Bd Res. No. 108 dtd. Sept. 14, 2007 14-Sep-07 31-Dec-09

Bd. Res. No. 118 dtd.


1990 JESUS NICOLAS DAVID Sept. 12, 2012 31-Dec-15 Bd. Res. No. 267 dtd. Dec. 28, 2015 1-Jan-16 31-Dec-18

Bd. Res. No. 299 dtd.


5445 JESUS ROGELIO GUTIERREZ GAMIL Dec. 27, 2013 31-Dec-15 Bd. Res. No. 269 dtd. Dec. 28, 2015 1-Jan-16 31-Dec-18

Bd. Res. No. 23 dtd.


4890 JESUS V. ABALOYAN February 25, 2011 31-Dec-13 Bd. Res. No. 322 dtd. Dec. 27, 2013 1-Jan-14 31-Dec-16

Bd. Res. No. 42 dtd.


1314 JESUSA E. PERAN - JANDA Apr. 12, 2005 31-Dec-07

Bd. Res. No. 41 dtd. Bd. Res. No. 272 dtd. December 28,
5277 JESUSO CALUZA BABARAN February 11, 2013 31-Dec-15 2015 1-Jan-16 31-Dec-18

5566 JESUZAINE B. FRANI Bd. Res. No. 25 dtd. Dec. 19, 2014 19-Dec-14 31-Dec-16

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Bd. Res. No. 29 dtd.


2129 JETHRO B. IBARRA April 20, 2006 31-Dec-08

5689 JETHRO PAEZ LEAL Br. Res. No. 48 dtd. March 12, 2015 12-Mar-15 31-Dec-17

Bd. Res. No. 33 dtd. Bd. Res. No. 234 dtd. August 23,
4437 JEZEBEL S. CARDANO Mar. 6, 2009 31-Dec-11 2016 23-Aug-16 31-Dec-18

Br. Res. No. 242 dtd. August 25,


6286 JHEROME GATDULA NG 2016 25-Aug-16 31-Dec-18

Br. Res. No. 18 dtd. February 2,


5643 JHONAS EGAR ALMOROS 2015 2-Feb-15 31-Dec-17

4168 JHONEL B. CATUBAY Bd. Res. No. 141 dtd. July 18, 2008 18-Jul-08 31-Dec-10

Bd Res. No. 109 dtd.


3695 JHO-WELL REYES JAMILI Nov 8, 2011 31-Dec-13 Bd Res. No. 08 dtd. Feb. 2, 2015 2-Feb-15 31-Dec-17

Br. Res. No. 214 dtd. December 1,


5983 JIENNHY BERGANIO GUILLEN 2015 1-Dec-15 31-Dec-17

5599 JILA MARCOS JIMENEA Br. Res.No. 45 dtd. Dec. 29, 2014 29-Dec-14 31-Dec-16

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5775 JIMALYN TINDUGAN TOLLEDO Br. Res. No. 89 dtd. July 8, 2015 8-Jul-15 31-Dec-17

5809 JIMMY BRONIOLA SABADO Br. Res. No. 93 dtd. July 8, 2015 8-Jul-15 31-Dec-17

Bd Res. No. 111 dtd.


3470 JIMMY INFANTE PERU June 4, 2013 31-Dec-15 Bd Res. No. 242 dtd. Dec. 4, 2015 1-Jan-16 31-Dec-18

Bd. Res. No.139 dtd.


4737 JIMMY LAGNAS MIRANDA Sept. 25, 2012 31-Dec-15 Bd. Res. No.188 dtd. Oct. 14, 2015 1-Jan-16 31-Dec-18

5799 JIMMY PAGULAYAN BALIGA Br. Res. No. 92 dtd. July 8, 2015 8-Jul-15 31-Dec-17

5600 JINCKY QUIJADA GUIBONE Br. Res.No. 45 dtd. Dec. 29, 2014 29-Dec-14 31-Dec-16

Bd. Res. No. 73 dtd. July


1381 JINKY A. ALORA 15, 2009 31-Dec-11 Bd. Res. No. 97 dtd. August 13, 2012 13-Aug-12 31-Dec-14

4438 JISENNY S. LIMCUMPAO Bd. Res. No. 33 dtd. Mar. 6, 2009 6-Mar-09 31-Dec-11
Bd. Res. No. 40 dtd.
1115 JO L. ILIJAY Mar. 18, 2005 31-Dec-07

4212 JO ANN G. FERNANDO Bd. Res. No. 151 dtd. Sept. 5, 2008 5-Sep-08 31-Dec-10

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Bd. Res. No. 28 dtd.


3730 JO GENETA ADALIA Jan. 28, 2008 31-Dec-10 Bd. Res. No. 39 dtd. Dec. 19, 2014 19-Dec-14 31-Dec-16

Br. Res. No. 216 dtd. August 12,


6262 JOAHNNA DELA PAZ MARIANO 2016 2-Aug-16 31-Dec-18

Bd. Res. No. 221 dtd. Bd. Res. No. 166 dtd. September 17,
3383 JOAN ABANTE CUASAY December 28, 2012 31-Dec-15 2015 1-Jan-16 31-Dec-18

Br. Res. No. 244 dtd. August 25,


6300 JOAN ESTER ROBLE PANCHO 2016 25-Aug-16 31-Dec-18

Br. Res. No. 216 dtd. August 12,


6263 JOAN JURADO DAYAG 2016 2-Aug-16 31-Dec-18

5851 JOAN P. BINOYA-ATIENZA Br. Res. No. 101 dtd. July 14, 2015 8-Jul-15 31-Dec-17

Bd. Res. No. 173 dtd.


4679 JOAN SABADO CONSTANTINO Oct. 22, 2012 31-Dec-15 Bd. Res. No. 226 dtd. Dec. 1, 2015 1-Jan-16 31-Dec-18

6092 JOANN ALBA ORIONDO Br. Res. No. 67 dtd. Feb. 26, 2016 26-Feb-16 31-Dec-18

Bd. Res. No. 11 dtd.


2015 JOANNE GRACE IBON BRUCAL Jan. 30, 2009 31-Dec-11 Bd. Res. No. 109 dtd. Nov 8, 2011 1-Jan-12 31-Dec-14

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Bd. Res. No. 184 dtd.


0273 JOAQUIN S. SAMACO Nov. 6, 2007 31-Dec-09 Bd. Res. No. 79 dtd. Oct. 7, 2011 7-Oct-11 31-Dec-13

Bd. Res. No. 83 dtd.


1281 JOAQUIN VILLEGAS TOLEDO Oct. 11, 2011 31-Dec-13 Bd. Res. No. 213 dtd. Oct. 29, 2013 1-Jan-14 31-Dec-16

Bd. Res. No. 18 dtd.


0023 JOAQUINA T. LIM June 15, 2001 31-Dec-03 Bd. Res. No. 153 dtd. Oct. 3, 2007 3-Oct-07 31-Dec-09

Bd. Res. No. 11 dtd.


2003 JOB ODI ASIS Feb. 8, 2012 31-Dec-14 Bd. Res. No. 55 dtd. Dec. 29, 2014 1-Jan-15 31-Dec-17

Bd Res. No. 161 dtd. Bd Res. No. 289 dtd. September 28,
2836 JOBBY CRUZ CRUZ Oct. 22, 2012 31-Dec-15 2016 28-Sep-16 31-Dec-18

5410 JOBELLE ORDOÑEZ MENDOZA Bd. Res. No. 254 dtd. Dec. 9, 2013 9-Dec-13 31-Dec-15

Br. Res. No. 243 dtd. August 25,


6289 JOBERT ONG RILLERA 2016 25-Aug-16 31-Dec-18

Bd. Res. No. 130 dtd.


1495 JOCELYN RIMARIM CELZO Nov. 12, 2010 31-Dec-13 Bd. Res. No. 267 dtd. Dec. 9, 2013 1-Jan-14 31-Dec-16

Bd. Res. No.138 dtd. Bd. Res. No.198 dtd. November 2,


0515 JOCELYN VELA EGWARAS Sept. 25, 2012 31-Dec-15 2015 1-Jan-16 31-Dec-18

Bd. Res. No. 103 dtd. Bd. Res. No. 30 dtd. December 19,
1329 JOCELYN ABENOJAR PURUGGANAN Oct. 21, 2011 31-Dec-14 2014 1-Jan-15 31-Dec-17

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Bd. Res. No. 71 dtd.


2052 JOCELYN AMOR M. GONDA June 5, 2012 31-Dec-14 Bd. Res. No. 76 dtd. July 8, 2015 8-Jul-15 31-Dec-17

4193 JOCELYN C. RETORIANO Bd. Res. No. 148 dtd. Sept. 5, 2008 5-Sep-08 31-Dec-10

Br. Res. No. 128 dtd. August 11,


5888 JOCELYN COPONES PERMITO 2015 11-Aug-15 31-Dec-17

3136 JOCELYN D. RAZ Bd Res. No. 99 dtd. Sept. 11, 2007 11-Sep-07 31-Dec-09

Bd. Res. No. 57 dtd.


2304 JOCELYN E. YNCHAUSTI April 17, 2009 31-Dec-11 Bd. Res. No. 20 dtd. Feb. 20, 2012 20-Feb-12 31-Dec-14

Bd. Res. No. 306 dtd.


5452 JOCELYN FERNANDO RAMOS Dec. 27, 2013 31-Dec-15 Bd. Res. No.186 dtd. Oct. 14, 2015 1-Jan-16 31-Dec-18

Bd. Res. No. 40 dtd.


2230 JOCELYN FRUSA - SALIMBANGON May 30, 2006 31-Dec-08

Bd. Res. No. 28 dtd.


2339 JOCELYN L. QUING Feb. 20, 2012 31-Dec-14 Bd. Res. No. 46 dtd. Dec. 29, 2014 1-Jan-15 31-Dec-17

4339 JOCELYN L. VILLAREAL Bd. Res. No. 12 dtd. Jan. 30, 2009 30-Jan-09 31-Dec-11

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JOCELYN MENDOZA CONCEPCION ( Formerly: Bd. Res. No. 64 dtd.


3513 JOCELYN P. MENDOZA) April 26, 2011 31-Dec-13 Bd. Res. No. 09 dtd. Feb. 2, 2015 2-Feb-15 31-Dec-17

Bd. Res. No. 36 dtd.


4632 JOCELYN MERCADO MOLINA Feb. 29, 2012 31-Dec-14 Bd. Res. No. 02 dtd. Jan. 26, 2015 26-Jan-15 31-Dec-17

Bd Res. No. 49 dtd.


2789 JOCELYN N. CRUZ Sept. 06, 2007 31-Dec-09 Bd Res. No. 68 dtd. April 26, 2011 26-Apr-11 31-Dec-13

Bd. Res. No. 39 dtd.


1098 JOCELYN NAVOR GONZALES Mar. 18, 2005 31-Dec-07 Bd. Res. No. 158 dtd. Sept. 5, 2008 5-Sep-08 31-Dec-10

Bd. Res. No. 152 dtd.


1435 JOCELYN P. CHENG Dec. 21, 2010 31-Dec-13 Bd. Res. No. 322 dtd. Dec. 27, 2013 1-Jan-14 31-Dec-16

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4802 JOCELYN P. DOMINGO Bd. Res. No. 118 dtd. Sept. 6, 2010 6-Sep-10 31-Dec-12 No. 91 dated August 13, 2012)

Bd. Res. No. 174 dtd.


0392 JOCELYN PERALTA GARCIA-TE Oct. 22, 2012 31-Dec-15 Bd. Res. No. 08 dtd. Feb. 9, 2016 9-Feb-16 31-Dec-18

Bd. Res. No. 47 dtd.


2533 JOCELYN PUA TANGONAN March 28, 2012 31-Dec-14 Bd. Res. No. 173 dtd. Sept. 21, 2015 21-Sep-15 31-Dec-17

3676 JOCELYN T. CAULIN-CHU Bd Res. No. 14 dtd. Jan. 14, 2008 14-Jan-08 31-Dec-10

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Bd. Res. No. 16 dtd.


2100 JOCELYN T. GENESILA April 18, 2006 31-Dec-08

Bd. Res. No. 95 dtd.


4118 JOCELYN TAN-AGUIRRE Oct. 19, 2011 31-Dec-13 Bd. Res. No. 195 dtd. Oct. 29, 2013 1-Jan-14 31-Dec-16
Bd. Res. No. 113 dtd.
1827 JOCELYN UY MALONGAYON Nov 16, 2011 31-Dec-14 Bd. Res. No. 75 dtd. July 8, 2015 8-Jul-15 31-Dec-17

2928 JODELIA RAMOS - FERNANDEZ Bd Res. No. 65 dtd. Sept. 06, 2007 6-Sep-07 31-Dec-09

Bd. Res. No. 171 dtd.


5369 JOEBUENA PAEZ ROSILLO Sept. 27, 2013 31-Dec-15 Bd. Res. No. 25 dtd. Feb. 9, 2016 9-Feb-16 31-Dec-18

Bd. Res. No. 249 dtd. December 28,


5188 JOEL ALVAREZ HERNANDEZ 2012 28-Dec-12 31-Dec-14

Bd. Res. No. 30 dtd.


1477 JOEL AMOS PEREZ ALEJANDRO Jan. 23, 2013 31-Dec-15 Bd. Res. No. 123 dtd. May 23, 2016 23-May-16 31-Dec-18

Bd. Res. No. 61 dtd.


1282 JOEL ANTIPOLO LUCENIO April 26, 2011 31-Dec-13 Bd. Res. No. 272 dtd. Dec. 18, 2013 1-Jan-14 31-Dec-16

Br. Res. No. 256 dtd. December 14,


6009 JOEL ARTIGO IWAY 2015 14-Dec-15 31-Dec-17

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Bd. Res. No. 44 dtd.


1167 JOEL B. DORADO Apr. 12, 2005 31-Dec-07 Bd. Res. No. 72 dtd. Mar. 26, 2010 3/26/2010 31-Dec-12

4325 JOEL BAGHARE GUIBONE Bd. Res. No. 09 dtd. Jan 30, 2009 30-Jan-09 31-Dec-11

Bd. Res. No. 83 dtd.


4775 JOEL BAMAN NUÑEZ August 13, 2012 31-Dec-15 Bd. Res. No. 78 dtd. July 8, 2015 1-Jan-16 31-Dec-18

Bd. Res. No.115 dtd.


0868 JOEL BROÑOLA SABADO Sept. 19, 2012 31-Dec-15 Bd. Res. No.171 dtd. Sept. 21, 2015 1-Jan-16 31-Dec-18

Br. Res. No. 240 dtd. August 23,


6276 JOEL C. MONDIDO 2016 23-Aug-16 31-Dec-18

5800 JOEL CELADEZ QUINTOS Br. Res. No. 92 dtd. July 8, 2015 8-Jul-15 31-Dec-17

Bd. Res. No. 78 dtd.


4130 JOEL DE LEON TAN POH Oct. 7, 2011 31-Dec-13 Bd. Res. No. 285 dtd. Dec. 23, 2013 1-Jan-14 31-Dec-16

Bd. Res. No. 353 dtd. Bd. Res. No. 201 dtd. November 2,
5482 JOEL HIETO GOGOLA Dec. 27, 2013 31-Dec-15 2015 1-Jan-16 31-Dec-18

Bd. Res. No. 48 dtd. Bd. Res. No. 204 dtd. August 12,
4803 JOEL LATOJA YOUNG Feb. 11, 2013 31-Dec-15 2016 12-Aug-16 31-Dec-18

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Bd. Res. No. 109 dtd.


2441 JOEL MADRAZO RAZ Nov. 8, 2011 31-Dec-14 Bd. Res. No. 52 dtd. Dec. 29, 2014 1-Jan-15 31-Dec-17

3360 JOEL P. ALCARMEN, JR. Bd Res. No. 146 dtd. Oct. 3, 2007 3-Oct-07 31-Dec-09

Bd. Res. No. 16 dtd.


2101 JOEL P. WANAGEN April 18, 2006 31-Dec-08

3593 JOEL R. GALIGUEZ Bd Res. No. 191 dtd. Nov. 8, 2007 8-Nov-07 31-Dec-09

Bd. Res. No. 20 dtd.


4571 JOEL ROSENDO M. CAHATOL Feb. 20, 2012 31-Dec-14 Bd. Res. No. 193 dtd. August 2, 2016 2-Aug-16 31-Dec-18

Bd. Res. No. 136 dtd. October 27,


4644 JOEL SABATE LEGASPI 2009 27-Oct-09 31-Dec-11

5348 JOEL SAMORAMOS RUBI Bd. Res. No. 139 dtd. Sept. 9, 2013 9-Sep-13 31-Dec-15

Bd. Res. No. 58 dtd.


1361 JOEL V. RAMOS May 25, 2005 31-Dec-07

Bd. Res. No. 33 dtd.


4037 JOEMELITO FEDELIN FERRANCOL March 28, 2011 31-Dec-13 Bd. Res. No. 263 dtd. Dec. 9, 213 1-Jan-14 31-Dec-16

6240 JOEY BALTAZAR RELUCIO Br. Res. No. 187 dtd. July 7, 2016 7-Jul-16 31-Dec-18

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Bd. Res. No. 173 dtd.


4678 JOEY BINAYUG CONSTANTINO Oct. 22, 2012 31-Dec-15 Bd. Res. No. 248 dtd. Dec. 14, 2015 1-Jan-16 31-Dec-18

Bd. Res. No. 115 dtd.


3962 JOEY S. GALLARDO Dec. 22, 2011 31-Dec-13 Bd. Res. No.39 dtd. Dec. 19, 2014 19-Dec-14 31-Dec-16

5834 JOEY SAYCON VIRTUDAZO Br. Res. No. 96 dtd. July 8, 2015 8-Jul-15 31-Dec-17

2707 JOHANN ERWIN B. BALDERAS Bd. Res. No. 35 dtd. Mar. 2, 2007 2-Mar-07 31-Dec-09

4252 JOHANNA M. AQUINO Bd. Res. No. 163 dtd. Oct. 28, 2008 28-Oct-08 31-Dec-10

Br. Res. No. 308 dtd. October 10,


6340 JOHN ANTHONY LIBOT ALIGADA 2016 10-Oct-16 31-Dec-18

Bd. Res. No. 90 dtd. Bd. Res. No. 125 dtd. August 28,
4962 JOHN ANTHONY YU SY Oct. 11, 2011 31-Dec-13 2013 1-Jan-14 31-Dec-16

Bd. Res. NO. 37 dtd.


1945 JOHN ARANGORIN APATAN Mar. 6, 2009 31-Dec-11 Bd. Res. NO. 16 dtd. Feb. 20, 2012 20-Feb-12 31-Dec-14

Bd. Res. No. 119 dtd.


0940 JOHN C. JOVEN Sept. 6, 2010 31-Dec-13 Bd. Res. No. 263 dtd. Dec. 9, 2013 1-Jan-14 31-Dec-16

5801 JOHN CARLO TOLENTINO VILLEGAS Br. Res. No. 92 dtd. July 8, 2015 8-Jul-15 31-Dec-17

Page 266
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
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PREVIOUS ACCREDITATION APPROVAL
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NO. PARTNERSHIPS DATE DATE (BR NO. / DATE) From To

Bd. Res. No. 119 dtd.


1841 JOHN CENIZA CHUA May 29, 2008 31-Dec-10 Bd. Res. No. 110 dtd. Apr. 15, 2016 15-Apr-16 31-Dec-18

6054 JOHN CHRISTIAN BALDOMERO SABAL Br. Res. No. 33 dtd. Feb. 9, 2016 9-Feb-16 31-Dec-18

Br. Res.No. 45 dtd. Dec.


5601 JOHN ENRIZALDE QUIAMBAO MANANSALA 29, 2014 31-Dec-16 Br. Res.No. 190 dtd. July 7, 2016 1-Jan-17 31-Dec-19

Bd. Res. No. 21 dtd.


4366 JOHN ERWIN BALMEO ALVARO Mar. 4, 2009 31-Dec-11 Bd. Res. No. 17 dtd. Feb. 2, 2015 2-Feb-15 31-Dec-17

3604 JOHN FERDINAND R. INTIA Bd Res. No. 03 dtd. Jan. 9, 2008 9-Jan-08 31-Dec-10

Br. Res. No. 243 dtd. December 4,


5996 JOHN HENDRIX REDONDO VALIENTES 2015 4-Dec-15 31-Dec-17

Bd. Res. No. 22 dtd.


2032 JOHN L. ITOH April 18, 2006 31-Dec-08

Bd Res. No. 35 dtd. Feb. Bd Res. No. 60 dtd. December 29,


3677 JOHN MARINO CHUA 29, 2012 31-Dec-14 2014 1-Jan-15 31-Dec-17

6211 JOHN MICHAEL SOTTO ARCEO Br. Res. No. 153 dtd. July 4, 2016 4-Jul-16 31-Dec-18

Page 267
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
IN THE PRACTICE OF PUBLIC ACCOUNTANCY
As of October 26, 2016
PREVIOUS ACCREDITATION APPROVAL
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NO. PARTNERSHIPS DATE DATE (BR NO. / DATE) From To

4439 JOHN NAYEL D. RIOS Bd. Res. No. 33 dtd. Mar. 6, 2009 6-Mar-09 31-Dec-11

Bd. Res. No. 113 dtd.


1612 JOHN PAUL T. FACINABAO Nov. 8, 2005 31-Dec-07

5790 JOHN PETE GAUDITE SARABIA Br. Res. No. 91 dtd. July 8, 2015 8-Jul-15 31-Dec-17

5744 JOHN RAYMOND ABAN MANIABLE Br. Res. No. 85 dtd. July 8, 2015 8-Jul-15 31-Dec-17

Bd. Res. No. 119 dtd.


2545 JOHN SANTA ANA BANQUIRAN Dec 26, 2011 31-Dec-14 Bd. Res. No. 47 dtd. Dec 29, 2014 1-Jan-15 31-Dec-17

6195 JOHN TIMON LAGNAS COCHING Br. Res. No. 130 dtd. June 7, 2016 7-Jun-16 31-Dec-18

Br. Res. No. 13 dtd. February 2,


5616 JOHNNEL ESPINEDA BUENA 2015 2-Feb-15 31-Dec-17

Bd. Res. No. 22 dtd.


2667 JOHNNY GENOBIS QUINGCO Jan. 31, 2007 31-Dec-09 Bd. Res. No. 116 dtd. Sept. 6, 2010 6-Sep-10 31-Dec-12

Bd. Res. No. 38 dtd.


1079 JOHNNY P. SANTIAGO Mar. 18, 2005 31-Dec-07

Page 268
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
IN THE PRACTICE OF PUBLIC ACCOUNTANCY
As of October 26, 2016
PREVIOUS ACCREDITATION APPROVAL
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NO. PARTNERSHIPS DATE DATE (BR NO. / DATE) From To

4305 JOHNNY R. VILLA Bd. Res. No. 05 dtd. Jan 26, 2009 26-Jan-09 31-Dec-11

2981 JOHNSON A. H. ONG Bd Res. No. 79 dtd. Sept. 11, 2007 11-Sep-07 31-Dec-09

Bd. Res. No. 54 dtd.


2624 JOHNSON BUENO GRANADA Feb. 11, 2013 31-Dec-15 Bd. Res. No. 78 dtd. March 28, 2016 28-Mar-16 31-Dec-18

Bd. Res. No. 02 dtd.


0894 JOHNSTON F. PO Jan. 4, 2005 31-Dec-07

Bd. Res. No. 36 dtd.


2192 JOJIT C. RAMOS May 29, 2006 31-Dec-08 Bd. Res. No. 38 dtd. Mar 6, 2009 6-Mar-09 31-Dec-11
Cancelled- Approved Board
Resolution No. 305 dated Dec.
27, 2013 under partnerships
5363 JOJO JABRICA DE QUITO Bd. Res. No. 168 dtd. Sept. 27, 2013 27-Sep-13 31-Dec-15 J.A. Banaria & Company

5283 JOJO LIGOT NOVILLERO Bd. Res. No. 71 dtd. March 6, 2013 6-Mar-13 31-Dec-15

Bd Res. No. 177 dtd.


3514 JOLAN L. SOLIS Nov. 6, 2007 31-Dec-09 Bd Res. No. 36 dtd. Feb. 12, 2010 12-Feb-10 31-Dec-12

4379 JONA A. DELA TORRE Bd. Res. No. 22 dtd. Mar. 4, 2009 4-Mar-09 31-Dec-11

Page 269
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
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As of October 26, 2016
PREVIOUS ACCREDITATION APPROVAL
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NO. PARTNERSHIPS DATE DATE (BR NO. / DATE) From To

Bd. Res. No. 69 dtd.


3980 JONAH DELA PEÑA VALLADORES April 26, 2011 31-Dec-13 Bd. Res. No. 08 dtd. August 13, 2014 13-Aug-14 31-Dec-16

5356 JONAH RUTH SOBERANO PUCAN Bd. Res. No. 141 dtd. Sept. 9, 2013 9-Sep-13 31-Dec-15

Bd. Res. No. 72 dtd.


5288 JONALEE COJA MASLOG March 6, 2013 31-Dec-15 Bd. Res. No. 120 dtd. May 17, 2016 17-May-16 31-Dec-18

Br. Res. No. 244 dtd. August 25,


6301 JONAS BABAO ABELLAR 2016 25-Aug-16 31-Dec-18

Bd. Res. No. 72 dtd. July


1166 JONAS PAGARAN MASCARIÑAS 1, 2011 31-Dec-13 Bd. Res. No. 17 dtd. Feb. 2, 2015 2-Feb-15 31-Dec-17

Br. Res. No. 243 dtd. August 25,


6290 JONAS VIÑAS REYES 2016 25-Aug-16 31-Dec-18

2672 JONATHAN B. NAVALLO Bd. Res. No. 23 dtd. Jan. 31, 2007 31-Jan-07 31-Dec-09

Bd. Res. No.55 dtd.


4718 JONATHAN BABATE GONZALES Mar. 23, 2010 31-Dec-12 Bd. Res. No. 09 dtd. Feb. 2, 2015 2-Feb-15 31-Dec-17

Bd. Res. No. 276 dtd.


5418 JONATHAN BILTZ DE VEYRA Dec. 18, 2013 31-Dec-15 Bd. Res. No. 22 dtd. Feb. 9, 2016 9-Feb-16 31-Dec-18

Page 270
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
IN THE PRACTICE OF PUBLIC ACCOUNTANCY
As of October 26, 2016
PREVIOUS ACCREDITATION APPROVAL
REG. NAME OF FIRM / BR. NO. EXPIRY REFERENCE VALIDITY REMARKS
NO. PARTNERSHIPS DATE DATE (BR NO. / DATE) From To

Br. Res. No. 243 dtd. December 4,


5997 JONATHAN CAYETANO DONAEL 2015 4-Dec-15 31-Dec-17

Bd. Res. No. 61 dtd.


4920 JONATHAN DAVID AVENA BALAGOT April 26, 2011 31-Dec-13 Bd. Res. No. 267 dtd. Dec. 9, 2013 1-Jan-14 31-Dec-16

Br. Res. No. 175 dtd. October 13,


5958 JONATHAN GRANADOS ENTICO 2015 13-Oct-15 31-Dec-17

3276 JONATHAN IRWIN T. OPINIANO Bd Res. No. 129 dtd. Sept. 26, 2007 26-Sep-07 31-Dec-09

Bd. Res. No. 22 dtd.


4161 JONATHAN JUSTE DE PAZ Feb. 25, 2011 31-Dec-13 Bd. Res. No. 188 dtd. Oct. 29, 2013 1-Jan-14 31-Dec-16

Bd Res. No. 55 dtd. Feb.


2962 JONATHAN LISING SANTIAGO 11, 2013 31-Dec-15 Bd Res. No. 189 dtd. July 7, 2016 7-Jul-16 31-Dec-18

Bd. Res. No. 14 dtd.


0258 JONATHAN LOBITAÑA DENSING Feb. 25, 2011 31-Dec-13 Bd. Res. No. 17 dtd. Feb. 2, 2015 2-Feb-15 31-Dec-17

Bd. Res. No. 244 dtd. Bd. Res. No. 207 dtd. November 2,
2800 JONATHAN MAMBURAM CEZAR December 28, 2012 31-Dec-15 2015 1-Jan-16 31-Dec-18

Bd. Res. No. 198 dtd.


4933 JONATHAN OWEN JUMALON YAP Oct. 29, 2013 31-Dec-16 Bd. Res. No. 302 dtd. Oct. 10, 2016 1-Jan-17 31-Dec-19

3118 JONATHAN Q. SIBUG Bd Res. No. 97 dtd. Sept. 11, 2007 11-Sep-07 31-Dec-09

Page 271
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
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PREVIOUS ACCREDITATION APPROVAL
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NO. PARTNERSHIPS DATE DATE (BR NO. / DATE) From To

5758 JONATHAN SALUDEZ GIRAY Br. Res. No. 86 dtd. July 8, 2015 8-Jul-15 31-Dec-17

Bd. Res. No. 57 dtd.


1339 JONATHAN T. MARANTAN May 25, 2005 31-Dec-07

Bd. Res. No. 58 dtd.


1362 JONATHAN V. URSOS May 25, 2005 31-Dec-07 Bd. Res. No. 27 dtd. Mar. 4, 2007 4-Mar-09 31-Dec-11

Bd. Res. No. 19 dtd.


4881 JONIE ATES UY February 25, 2011 31-Dec-13 Bd. Res. No. 269 dtd. Dec. 18, 2013 1-Jan-14 31-Dec-16

Bd. Res. No. 88 dtd.


4515 JORGE MAPUA ILAGAN Oct. 11, 2011 31-Dec-14 Bd. Res. No. 47 dtd. Dec. 29, 2014 1-Jan-15 31-Dec-17

5225 JORHIZA ORTELANO ESTEBAN Bd. Res. No. 06 dtd. January 8, 2013 8-Jan-13 31-Dec-15

Br. Res. No. 18 dtd. February 2,


5644 JORNALIZA TIBAYAN CRISOSTOMO 2015 2-Feb-15 31-Dec-17

Bd. Res. No. 43 dtd.


2289 JOSE A. ALFON May 31, 2006 31-Dec-08

Bd. Res. No. 48 dtd.


0516 JOSE A. EMITERIO May 31, 2004 31-Dec-06 Bd. Res. No. 100 dtd. May 12, 2008 12-May-08 31-Dec-10

Bd. Res. No. 16 dtd.


2102 JOSE A. JUMANGIT, JR. April 18, 2006 31-Dec-08

Page 272
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
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PREVIOUS ACCREDITATION APPROVAL
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NO. PARTNERSHIPS DATE DATE (BR NO. / DATE) From To

Bd. Res. No. 09 dtd.


1548 JOSE ABLAO SAMILLANO Feb. 8, 2012 31-Dec-14 Bd. Res. No. 47 dtd. March 12, 2015 12-Mar-15 31-Dec-17

Bd. Res. No. 67 dtd.


1729 JOSE ALBERTO CAÑALES VILLAREAL April 26, 2011 31-Dec-13 Bd. Res. No. 362 dtd. Dec. 27, 2013 1-Jan-14 31-Dec-16

5523 JOSE ALMAR JOY T. TIBAY Bd. Res. No. 03 dtd. August 13, 2014 13-Aug-14 31-Dec-16

Bd Res. No. 110 dtd.


2929 JOSE ALVAREZ DIZON Sept. 06, 2010 31-Dec-12 Bd Res. No. 07 dtd. August 13, 2013 13-Aug-14 31-Dec-16

3022 JOSE ANTONIO P. JAMON Bd Res. No. 85 dtd. Sept. 11, 2007 11-Sep-07 31-Dec-09

5131 JOSE ARAMIS CENITA JIMENEZ Bd. Res. No. 116 dtd. Sept. 19, 2012 19-Sep-12 31-Dec-14

Br. Res. No. 29 dtd. February 18,


5672 JOSE ASUNCION CAPELLAN, JR. 2015 18-Feb-15 31-Dec-17

Bd. Res. No. 57 dtd.


2368 JOSE B. MACUTO Sept. 8, 2006 31-Dec-08

Bd. Res. No. 49 dtd.


0259 JOSE B. TUASON, JR. August 27, 2003 31-Dec-05

Page 273
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
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PREVIOUS ACCREDITATION APPROVAL
REG. NAME OF FIRM / BR. NO. EXPIRY REFERENCE VALIDITY REMARKS
NO. PARTNERSHIPS DATE DATE (BR NO. / DATE) From To

Bd. Res. No. 145 dtd.


3963 JOSE BALLINAN TAYAWA Dec. 2, 2010 31-Dec-13 Bd. Res. No. 211 dtd. Oct. 29, 2013 1-Jan-14 31-Dec-16

Bd Res. No. 08 dtd. Jan.


3215 JOSE BAYDO SALONGA 27, 2010 31-Dec-12 Bd Res. No. 14 dtd. Jan. 8, 2013 8-Jan-13 31-Dec-15

Bd Res. No. 61 dtd. April


3545 JOSE BONGALOS BUFI 26, 2011 31-Dec-13 Bd Res. No. 79 dtd. July 8, 2015 8-Jul-15 31-Dec-17

2630 JOSE C. CABALUM, JR. Bd. Res. No. 16 dtd. Jan. 29, 2007 29-Jan-07 31-Dec-09

3950 JOSE C. CORDERO III Bd. Res. No. 78 dtd. April 10, 2008 10-Apr-08 31-Dec-10

Bd. Res. No. 88 dtd.


1587 JOSE C. FORTUNA August 16, 2005 31-Dec-07

Bd. Res. No. 230 dtd.


0630 JOSE CARPO GLIANE JR. December 28, 2012 31-Dec-15 Bd. Res. No. 47 dtd. Feb. 17, 2016 17-Feb-16 31-Dec-18

6154 JOSE CELSO MARTIN Br. Res. No. 119 dtd. May 5, 2016 5-May-16 31-Dec-18 Cancelled - Connected
to Leynes, Oliveros &
Bd. Res. No. 82 dtd. Associates as of Oct 11,
0307 JOSE CEPILLO LEYNES Nov. 10, 2006 31-Dec-08 Bd. Res. No. 81 dtd. July 15, 2009 15-Jul-09 31-Dec-11 2011 Res. No. 90
Bd. Res. No. 204 dtd. Bd. Res. No. 208 dtd. November 2,
0315 JOSE CORCUERA & CO. Oct. 29, 2012 31-Dec-15 2015 1-Jan-16 31-Dec-18

Page 274
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
IN THE PRACTICE OF PUBLIC ACCOUNTANCY
As of October 26, 2016
PREVIOUS ACCREDITATION APPROVAL
REG. NAME OF FIRM / BR. NO. EXPIRY REFERENCE VALIDITY REMARKS
NO. PARTNERSHIPS DATE DATE (BR NO. / DATE) From To

Bd. Res. No. 47 dtd.


1205 JOSE D. CHAN Apr. 12, 2005 31-Dec-07

Bd. Res. No. 78 dtd.


1458 JOSE ENRIQUEZ VILLACORTA June 21, 2012 31-Dec-14 Bd. Res. No. 55 dtd. Dec. 29, 2014 1-Jan-15 31-Dec-17

Bd Res. No. 238 dtd.


2954 JOSE FABIAN DE MESA, JR. Dec. 28, 2012 31-Dec-15 Bd Res. No. 162 dtd. Sept. 17, 2015 1-Jan-16 31-Dec-18

Bd. Res. No. 23 dtd.


3993 JOSE FRANCIS BERCES ACANTILADO Feb. 25, 2011 31-Dec-13 Bd. Res. No. 227 dtd. Oct. 29, 2013 1-Jan-14 31-Dec-16

Bd. Res. No. 73 dtd.


0687 JOSE G. REYES Sept 15, 2004 31-Dec-06

Bd. Res. No. 82 dtd. July


1510 JOSE G. SOLILAPSI 5, 2005 31-Dec-07 Bd. Res. No. 145 dtd. July 18, 2008 18-Jul-08 31-Dec-10

Bd. Res. No. 23 dtd.


2043 JOSE GALANG PINEDA April 18, 2006 31-Dec-08 Bd. Res. No. 60 dtd. Mar. 23, 2010 23-Mar-10 31-Dec-12

Bd. Res. No. 109 dtd. October 26,


4614 JOSE GARCIA ALCALA 2009 26-Oct-09 31-Dec-11

Bd. Res. No. 76 dtd.


1567 JOSE GUARIN JIMERA Oct. 7, 2011 31-Dec-13 Bd. Res. No. 147 dtd. Sept. 9, 2013 1-Jan-14 31-Dec-16

Page 275
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
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PREVIOUS ACCREDITATION APPROVAL
REG. NAME OF FIRM / BR. NO. EXPIRY REFERENCE VALIDITY REMARKS
NO. PARTNERSHIPS DATE DATE (BR NO. / DATE) From To

Bd. Res. No. 57 dtd.


2369 JOSE ISAGANI M. LACSON Sept. 8, 2006 31-Dec-08

Bd. Res. No. 93 dtd. Bd. Res. No. 146 dtd. August 17,
0631 JOSE ITLIONG SAGUN August 13, 2012 31-Dec-15 2015 1-Jan-16 31-Dec-18

Bd. Res. No. 33 dtd.


1363 JOSE JAVIER PANTON Feb. 29, 2012 31-Dec-14 Bd. Res. No. 47 dtd. Dec. 29, 2014 1-Jan-15 31-Dec-17

Bd. Res. No. 110 dtd.


1842 JOSE M. ADIARTE, JR. Sept. 6, 2010 31-Dec-13 Bd. Res. No. 344 dtd. Dec. 27, 2013 1-Jan-14 31-Dec-16

6146 JOSE MANAYON CABATINO Br. Res. No. 113 dtd. Apr. 19, 2016 19-Apr-16 31-Dec-18

Bd. Res. No. 357 dtd.


5502 JOSE MARI DOTOLLO PUA Dec. 27, 2013 31-Dec-15 Bd. Res. No. 237 dtd. Dec. 4, 2015 1-Jan-16 31-Dec-18

Bd. Res. No. 19 dtd. January 28,


4680 JOSE N. PANDES 2010 28-Jan-10 31-Dec-12

Bd. Res. No. 72 dtd.


2204 JOSE NAPOLES ROMBLON June 5, 2012 31-Dec-14 Bd. Res. No. 240 dtd. Dec. 4, 2015 4-Dec-15 31-Dec-17

Bd Res. No. 189 dtd.


3584 JOSE ORPILLA PANELO Nov. 8, 2007 31-Dec-09 Bd Res. No. 92 dtd. June 8, 2010 8-Jun-10 31-Dec-12

Bd. Res. No. 04 dtd.


2570 JOSE P. MARIANO Jan. 29, 2007 31-Dec-09 Bd. Res. No. 46 dtd. Dec. 29, 2014 29-Dec-14 31-Dec-16

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LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
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PREVIOUS ACCREDITATION APPROVAL
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NO. PARTNERSHIPS DATE DATE (BR NO. / DATE) From To

Bd. Res. No. 55 dtd.


0686 JOSE PABLO LLOPIS March 28, 2011 31-Dec-13 Bd. Res. No. 273 dtd. Dec. 18, 2013 1-Jan-14 31-Dec-16

Br. Res. No. 318 dtd. October 26,


6350 JOSE PEPITO ESPINOLA DINO 2016 26-Oct-16 31-Dec-18

Bd. Res. No. 21 dtd.


2131 JOSE PULUMBARIT ABAD Feb. 25, 2011 31-Dec-13 Bd. Res. No. 212 dtd. Oct. 29, 2013 1-Jan-14 31-Dec-16

Bd. Res. 06 dtd. Feb. 9,


0370 JOSE Q. ELISES 2004 31-Dec-06

4449 JOSE Q. PERALTA, JR. Bd. Res. No. 35 dtd. Mar. 6, 2009 6-Mar-09 31-Dec-11

Bd Res. No. 173 dtd.


3485 JOSE R. BALIGOD Nov. 6, 2007 31-Dec-09 Bd Res. No. 06 dtd. Jan. 27, 2010 27-Jan-10 31-Dec-12

Bd. Res. No. 110 dtd.


0781 JOSE R. LUMANG, JR. Oct. 21, 2004 31-Dec-06

Bd. Res. No. 163 dtd.


3793 JOSE REALIN MARTINEZ, JR. Dec. 21, 2010 31-Dec-13 Bd. Res. No. 219 dtd. Oct. 29, 2013 1-Jan-14 31-Dec-16

Bd. Res. No. 17 dtd.


0043 JOSE S. CHAN June 15, 2001 31-Dec-03
Br. Res. No. 233 dtd. December 4,
5991 JOSE SAMANTE GRIJALVO 2015 4-Dec-15 31-Dec-17

Page 277
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
IN THE PRACTICE OF PUBLIC ACCOUNTANCY
As of October 26, 2016
PREVIOUS ACCREDITATION APPROVAL
REG. NAME OF FIRM / BR. NO. EXPIRY REFERENCE VALIDITY REMARKS
NO. PARTNERSHIPS DATE DATE (BR NO. / DATE) From To

Bd. Res. No. 35 dtd.


2708 JOSE SORIANO MACAM Mar. 2, 2007 31-Dec-09 Bd. Res. No. 104 dtd. Oct. 26, 2009 1-Jan-10 31-Dec-12

Bd. Res. No. 174 dtd.


0926 JOSE T. PAJARA Oct. 30, 2008 31-Dec-10 Bd. Res. No. 73 dtd. July 1, 2011 1-Jul-11 31-Dec-13

Bd. Res. No. 89 dtd. Bd. Res. No. 41(B) dtd. March 4,
4531 JOSE TAMAYO RIO Oct. 11, 2011 31-Dec-14 2015 4-Mar-15 31-Dec-17

Bd. Res. No. 357 dtd.


5503 JOSE TIBURCIO SALVADOR CANLAS Dec. 27, 2013 31-Dec-15 Bd. Res. No. 249 dtd. Dec. 14, 2015 1-Jan-16 31-Dec-18

Bd. Res. No. 83 dtd.


2004 JOSE TONGIO CRUZ August 13, 2012 31-Dec-14 Bd. Res. No. 46 dtd. March 11, 2015 11-Mar-15 31-Dec-17

Bd. Res. No. 92 dtd.


1637 JOSE V. RAMOS Sept 21, 2005 31-Dec-07

Bd. Res. No. 192 dtd. Bd. Res. No. 206 dtd. November 2,
0099 JOSE VALSOTE BITHAO Oct. 24, 2012 31-Dec-15 2015 1-Jan-16 31-Dec-18

Bd Res. No. 238 dtd. Bd Res. No. 245 dtd. December 14,
3073 JOSE YAMONGAN DADULLA, JR. December 28, 2012 31-Dec-15 2015 1-Jan-16 31-Dec-18

Bd. Res. No. 122 dtd. Bd. Res. No. 206 dtd. November 2,
0477 JOSEFA BASA - DE GUZMAN Sept. 19, 2012 31-Dec-15 2015 1-Jan-16 31-Dec-18

Page 278
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
IN THE PRACTICE OF PUBLIC ACCOUNTANCY
As of October 26, 2016
PREVIOUS ACCREDITATION APPROVAL
REG. NAME OF FIRM / BR. NO. EXPIRY REFERENCE VALIDITY REMARKS
NO. PARTNERSHIPS DATE DATE (BR NO. / DATE) From To

Br. Res. No. 129 dtd. August 11,


5897 JOSEFA LUCAÑAS BULALAQUE 2015 11-Aug-15 31-Dec-17

Bd. Res. No. 65 dtd.


1785 JOSEFA MA. BERNADETTE M. DIZON May 5, 2009 31-Dec-11 Bd. Res. No. 110 dtd. Nov 10, 2011 1-Jan-12 31-Dec-14

Bd. Res. No. 28 dtd.


3477 JOSEFA MANOLID ANON Jan. 23, 2013 31-Dec-15 Bd. Res. No. 242 dtd. Dec. 4, 2015 1-Jan-16 31-Dec-18

Bd. Res. No. 37 dtd.


4597 JOSEFA PLATERO ESTEPA Feb. 29, 2012 31-Dec-14 Bd. Res. No. 51 dtd. Dec. 29, 2014 1-Jan-15 31-Dec-17

Bd. Res. No. 206 dtd.


2651 JOSEFINA ALCARAZ LOMBOY November 12, 2012 31-Dec-15 Bd. Res. No. 242 dtd. Dec. 4, 2015 1-Jan-16 31-Dec-18

Bd. Res. No. 09 dtd. Bd. Res. No. 134 dtd. August 11,
3887 JOSEFINA B. DESENGAÑO Feb. 8, 2012 31-Dec-14 2015 11-Aug-15 31-Dec-17

4842 JOSEFINA B. TORRALBA Bd. Res. No. 141 dtd. Dec. 2, 2010 2-Dec-10 31-Dec-12

Bd. Res. No. 19 dtd.


1588 JOSEFINA BAYUBAY MENDOZA Mar. 4, 2009 31-Dec-11 Bd. Res. No. 79 dtd. June 21, 2012 21-Jun-12 31-Dec-14

6119 JOSEFINA BETONIO YU Br. Res. No. 75 dtd. Mar. 28, 2016 28-Mar-16 31-Dec-18

Page 279
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
IN THE PRACTICE OF PUBLIC ACCOUNTANCY
As of October 26, 2016
PREVIOUS ACCREDITATION APPROVAL
REG. NAME OF FIRM / BR. NO. EXPIRY REFERENCE VALIDITY REMARKS
NO. PARTNERSHIPS DATE DATE (BR NO. / DATE) From To

Bd. Res. No. 59 dtd.


2642 JOSEFINA C. ADAO March 6, 2013 31-Dec-15 Bd. Res. No. 227 dtd. Dec. 1, 2015 1-Jan-16 31-Dec-18

3888 JOSEFINA DE LEON ANGELES Bd. Res. No. 63 dtd. April 2, 2008 2-Apr-08 31-Dec-10

Bd. Res. No. 115 dtd.


0189 JOSEFINA I. BAYANI Oct. 25, 2004 31-Dec-07

Bd. Res. No. 06 dtd.


1892 JOSEFINA L. ABELLERA Jan. 24, 2006 31-Dec-08 Bd. Res. No. 24 dtd. Feb. 25, 2011 25-Feb-11 31-Dec-13

2781 JOSEFINA M. DIANCO Bd Res. No. 48 dtd. Sept. 06, 2007 6-Sep-07 31-Dec-09

Bd. Res. No. 20 dtd.


2016 JOSEFINA M. GARCIA - LABINDAO April 18, 2006 31-Dec-08

Bd Res. No. 238 dtd.


3104 JOSEFINA M. NAVEA December 28, 2012 31-Dec-15 Bd Res. No. 151 dtd. July 4, 2016 4-Jul-16 31-Dec-18

Bd. Res. No. 139 dtd.


4038 JOSEFINA MANAYAO MARIANO Dec. 2, 2010 31-Dec-13 Bd. Res. No. 202 dtd. Oct. 29, 2013 1-Jan-14 31-Dec-16

3787 JOSEFINA MARQUEZ - GONZALES Bd. Res. No. 38 dtd. Jan. 28, 2008 28-Jan-08 31-Dec-10

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Bd. Res. No. 113 dtd.


3023 JOSEFINA PENULIAR REYES Oct 26, 2009 31-Dec-12 Bd. Res. No. 182 dtd. Oct 22, 2012 1-Jan-13 31-Dec-15

Bd. Res. No. 17 dtd.


1979 JOSEFINA ROMERO RICALDE April 18, 2006 31-Dec-08 Bd. Res. No. 112 dtd. Apr. 19, 2016 19-Apr-16 31-Dec-18

5584 JOSEFINA S. DELA PEÑA Bd. Res. No. 32 dtd. Dec. 19, 2014 19-Dec-14 31-Dec-16

Bd. Res. No. 24 dtd.


1549 JOSEFINA S. ROBENTA Feb. 25, 2011 31-Dec-13 Bd. Res. No. 313 dtd. Dec. 27, 2013 1-Jan-14 31-Dec-16

Bd Res. No. 73 dtd. Mar.


2764 JOSEFINA VILLAROMAN SILLONA 26, 2010 31-Dec-12 Bd Res. No. 08 dtd. August 13, 2014 13-Aug-14 31-Dec-16

Bd. Res. No. 98 dtd.


3594 JOSEFINO AGUILAR DAZO Aug. 13, 2012 31-Dec-15 Bd. Res. No. 219 dtd. Dec. 1, 2015 1-Jan-16 31-Dec-18

Bd. Res. No. 59 dtd.


1730 JOSEFINO LOZADA JACINTO April 17, 2009 31-Dec-11 Bd. Res. No. 26 dtd. Feb. 20, 2012 20-Feb-12 31-Dec-14

6140 JOSEFINO MALABUYOC GIRANG Br. Res. No. 108 dtd. Apr. 12, 2016 12-Apr-16 31-Dec-18

4580 JOSEFINO N. NUESTRO Bd. Res. No. 80 dtd. July 15, 2009 15-Jul-09 31-Dec-11

Br. Res. No. 241 dtd. August 23,


6279 JOSEFINO VERGEL PALERMO 2016 23-Aug-16 31-Dec-18

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Bd. Res. No. 06 dtd.


1225 JOSEL F. CRUZ Feb. 8, 2011 31-Dec-13 Bd. Res. No. 265 dtd. Dec. 9, 2013 1-Jan-14 31-Dec-16

Bd. Res. No. 07 dtd.


3761 JOSELEO JUARE JIRO Feb. 8, 2012 31-Dec-14 Bd. Res. No. 119 dtd. July 24, 2015 24-Jul-15 31-Dec-17

6258 JOSELITO A. BALBAS, JR. Br. Res. No. 197 dtd. August 2, 2016 2-Aug-16 31-Dec-18

Bd. Res. No. 116 dtd.


2130 JOSELITO ALCANTARA ISIP Sept. 6, 2010 31-Dec-12 Bd. Res. No. 02 dtd. Feb. 8, 2015 8-Feb-15 31-Dec-17

2944 JOSELITO G. BUENVIAJE Bd Res. No. 67 dtd. Sept. 06, 2007 6-Sep-07 31-Dec-09

Bd. Res. No. 68 dtd.


0067 JOSELITO L. ASUNCION May 5, 2009 31-Dec-11 Bd. Res. No. 88 dtd. Oct. 11, 2011 1-Jan-12 31-Dec-14

2741 JOSELITO L. DELA CRUZ Bd. Res. No. 42 dtd. Mar. 2, 2007 2-Mar-07 31-Dec-09

Bd. Res. No. 222 dtd. Bd. Res. No. 200 dtd. November 2,
2988 JOSELITO MIGUEL SANTOS December 28, 2012 31-Dec-15 2015 1-Jan-16 31-Dec-18

Bd. Res. No. 45 dtd.


1185 JOSELITO NOCON ORTIZ Apr. 12, 2005 31-Dec-07 Bd. Res. No. 82 dtd. April 14, 2010 4/14/2010 31-Dec-12

Bd. Res. No. 184 dtd. Bd. Res. No. 234 dtd. August 23,
0463 JOSELITO PADILLA YAP Oct. 22, 2012 31-Dec-15 2016 23-Aug-16 31-Dec-18

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Bd. Res. No. 26 dtd.


2519 JOSELITO SAMONTE ATIENZA Feb. 20, 2012 31-Dec-14 Bd. Res. No. 53 dtd. Dec. 29, 2014 1-Jan-15 31-Dec-17

Bd. Res. No. 95 dtd.


4804 JOSELYN D. SAN JUAN August 13, 2012 31-Dec-15 Bd. Res. No. 162 dtd. Sept. 17, 2015 1-Jan-16 31-Dec-18

3341 JOSEPH A. CRUZ Bd Res. No. 144 dtd. Oct. 1, 2007 1-Oct-07 31-Dec-09

Bd. Res. No. 45 dtd.


1186 JOSEPH A. RUFIN Apr. 12, 2005 31-Dec-07

Bd. Res. No. 183 dtd.


5388 JOSEPH ALEGADO REBADULLA Oct. 29, 2013 31-Dec-15 Bd. Res. No. 225 dtd. Dec. 1, 2015 1-Jan-16 31-Dec-18

Bd. Res. No. 77 dtd.


5077 JOSEPH ALFIE AÑEDEZ LOGROÑO June 21, 2012 31-Dec-14 Bd. Res. No. 34 dtd. March 3, 2015 3-Mar-15 31-Dec-17

5394 JOSEPH CASTILLO MONTEMAYOR Bd. Res. No. 184 dtd. Oct. 29, 2013 29-Oct-13 31-Dec-15

Bd. Res. No. 82 dtd. July


1511 JOSEPH CEDRIC V. CALICA 5, 2005 31-Dec-07 Bd. Res. No. 132 dtd. July 18, 2008 18-Jul-08 31-Dec-10

Bd. Res. No. 111 dtd.


4233 JOSEPH COSTALES ONG Sept. 6, 2010 31-Dec-13 Bd. Res. No. 256 dtd. Dec. 9, 2013 1-Jan-14 31-Dec-16

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Bd. Res. No. 277 dtd.


5421 JOSEPH DENNIS CALILUNG SANGALANG Dec. 18, 2013 31-Dec-15 Bd. Res. No. 118 dtd. May 5, 2016 5-May-16 31-Dec-18

6099 JOSEPH ESCALANTE TAN Br. Res. No. 72 dtd. Mar. 28, 2016 28-Mar-16 31-Dec-18

Bd. Res. No. 64 dtd. Bd. Res. No. 37 dtd. December 19,
5058 JOSEPH EUGENIO QUINSAY April 26, 2012 31-Dec-14 2014 1-Jan-15 31-Dec-17 CANCELLED

3937 JOSEPH G. LUCENO Bd. Res. No. 74 dtd. April 10, 2008 10-Apr-08 31-Dec-10

Bd. Res. No. 348 dtd. Bd. Res. No. 205 dtd. August 12,
3731 JOSEPH IAN BONTES TY - FARMA Dec. 27, 2013 31-Dec-16 2016 1-Jan-17 31-Dec-19

Bd. Res. No. 89 dtd.


5091 JOSEPH LUCERO DELLOVA August 13, 2012 31-Dec-14 Bd. Res. No. 52 dtd. Dec. 29, 2014 1-Jan-15 31-Dec-17

3605 JOSEPH M. CLEMENTE Bd Res. No. 03 dtd. Jan. 9, 2008 9-Jan-08 31-Dec-10

Bd. Res. No. 96 dtd.


5104 JOSEPH MANONGSONG CANDAVA August 13, 2012 31-Dec-14 Bd. Res. No. 81 dtd. July 8, 2015 8-Jul-15 31-Dec-17

Bd Res. No. 211 dtd. Bd Res. No. 196 dtd. November 2,


3621 JOSEPH MARK TAGARO CAMIRING Oct. 29, 2013 31-Dec-15 2015 1-Jan-16 31-Dec-18

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2605 JOSEPH N. OBANA Bd. Res. No. 12 dtd. Jan. 29, 2007 29-Jan-07 31-Dec-09

Bd. Res. No. 18 dtd. December 12,


5542 JOSEPH RODRIGUEZ MOJADO 2014 12-Dec-14 31-Dec-16

Bd. Res. No. 182 dtd.


5384 JOSEPH SIARON ESTORNINOS Oct. 29, 2013 31-Dec-15 Bd. Res. No. 57 dtd. Feb. 19, 2016 19-Feb-16 31-Dec-18

Bd. Res. No. 278 dtd.


5424 JOSEPH SULIT ASI Dec. 18, 2013 31-Dec-15 Bd. Res. No. 65 dtd. Feb. 19, 2016 19-Feb-16 31-Dec-18

Bd. Res. No. 03 dtd.


0913 JOSEPH T. PAGUIRIGAN Jan. 4, 2005 31-Dec-07

4169 JOSEPH U. ALBAY Bd. Res. No. 141 dtd. July 18, 2008 18-Jul-08 31-Dec-10

3742 JOSEPH V. PRIMA Bd. Res. No. 29 dtd. Jan. 28, 2008 28-Jan-08 31-Dec-10

Bd. Res. No. 85 dtd.


1561 JOSEPHINE A. ALCANTARA-CRUZ August 3, 2005 31-Dec-07 Bd. Res. No. 192 dtd. Nov. 8, 2007 1-Jan-08 31-Dec-10

Bd. Res. No. 187 dtd. October 24,


5230 JOSEPHINE A. SACRAMENTO 2012 24-Oct-12 31-Dec-14

Bd. Res. No. 113 dtd.


1613 JOSEPHINE A. SALLE Nov. 8, 2005 31-Dec-07

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Bd. Res. No. 66 dtd.


4194 JOSEPHINE B. DACANAY April 26, 2011 31-Dec-13 Bd. Res. No. 316 dtd. Dec. 27, 2013 1-Jan-14 31-Dec-16

Bd. Res. No. 11 dtd.


2643 JOSEPHINE B. VELASCO Jan. 27, 2010 31-Dec-12 Bd. Res. No. 12 dtd. Jan. 8, 2013 8-Jan-13 31-Dec-15

Bd. Res. No. 06 dtd.


1893 JOSEPHINE BRILLA U. MADLANGBAYAN Jan. 24, 2006 31-Dec-08

4299 JOSEPHINE C. UYAN Bd. Res. No. 03 dtd. Jan 26, 2009 26-Jan-09 31-Dec-11

Bd. Res. No. 128 dtd.


1301 JOSEPHINE CARABEO HERRERA August 28, 2013 31-Dec-15 Bd. Res. No. 238 dtd. Dec. 4, 2015 1-Jan-16 31-Dec-18

3074 JOSEPHINE D. MEDEL Bd Res. No. 91 dtd. Sept. 11, 2007 11-Sep-07 31-Dec-09

Br. Res. No. 41 (C) dtd. March 4,


5706 JOSEPHINE D. VIDAL 2015 4-Mar-15 31-Dec-17

Bd Res. No. 63 dtd.


2911 JOSEPHINE DOMINGO DE GRACIA Sept. 06, 2007 31-Dec-09 Bd Res. No. 123 dtd. Sept. 06, 2010 6-Sep-10 31-Dec-12

Bd. Res. No. 94 dtd.


3376 JOSEPHINE G. LORETO Aug. 11, 2009 31-Dec-12 Bd. Res. No. 68 dtd. March 6, 2013 6-Mar-13 31-Dec-15

Bd. Res. No. 76 dtd.


4648 JOSEPHINE L. CARITAN October 7, 2011 31-Dec-14 Bd. Res. No. 52 dtd. Dec. 29, 2014 1-Jan-15 31-Dec-17

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Bd. Res. No. 27 dtd.


2340 JOSEPHINE LUTICO SILVOSA Feb. 20, 2012 31-Dec-14 Bd. Res. No. 63 dtd. July 8, 2015 8-Jul-15 31-Dec-17

Bd. Res. No. 94 dtd.


1659 JOSEPHINE M. MARAVILLA Sept 21, 2005 31-Dec-07 Bd. Res. No. 222 dtd. Oct. 29, 2013 29-Oct-13 31-Dec-15

Bd. Res. No. 46 dtd.


1027 JOSEPHINE M. PARANGIPANG-YOPO March 28, 2011 31-Dec-13 Bd. Res. No. 47 dtd. Dec. 29, 2014 29-Dec-14 31-Dec-16

Bd. Res. No. 03 dtd.


5213 JOSEPHINE MARIA S. GUTIERREZ January 8, 2013 31-Dec-15 Bd. Res. No. 63 dtd. Feb. 19, 2016 19-Feb-16 31-Dec-18

Br. Res. No. 233 dtd. December 4,


5992 JOSEPHINE MUTIA VENTURADO 2015 4-Dec-15 31-Dec-17

Bd. Res. No. 118 dtd.


4805 JOSEPHINE P. ANDRES Sept. 6, 2010 31-Dec-12 Bd. Res. No. 44 dtd. March 11, 2015 11-Mar-15 31-Dec-17

Bd. Res. No. 66 dtd.April


3871 JOSEPHINE P. SANTOS 26, 2011 31-Dec-13 Bd. Res. No. 08 dtd. August 13, 2014 13-Aug-14 31-Dec-16

Bd. Res. No. 03 dtd.


0914 JOSEPHINE PALMOS ESMERALDA Jan. 4, 2005 31-Dec-07 Bd. Res. No. 143 dtd. Oct. 1, 2007 1-Jan-08 31-Dec-10

Bd. Res. No. 119 dtd.


1478 JOSEPHINE REYES ABAD - GUTIERREZ Sept. 6, 2010 31-Dec-13 Bd. Res. No. 191 dtd. Oct. 29, 2013 1-Jan-14 31-Dec-16

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3660 JOSEPHINE S. CAYTON Bd Res. No. 10 dtd. Jan. 9, 2008 9-Jan-08 31-Dec-10

Bd Res. No. 139 dtd.


3606 JOSEPHINE S. HERNANDO Dec. 2, 2010 31-Dec-13 Bd Res. No. 347 dtd. Dec. 27, 2013 1-Jan-14 31-Dec-16

Bd. Res. No. 153 dtd. Bd. Res. No. 206 dtd. August 12,
1843 JOSEPHINE SABARITA GICALE Sept. 9, 2013 31-Dec-16 2016 1-Jan-17 31-Dec-19

Bd. Res. No. 55 dtd.


1647 JOSEPHINE SOLDEVILLA SANICAS April 17, 2009 31-Dec-11 Bd. Res. No. 56 dtd. April 13, 2012 13-Apr-12 31-Dec-14

Br. Res. No. 41 (C) dtd. March 4,


5707 JOSEPHINE V. MIRANDA 2015 4-Mar-15 31-Dec-17

5727 JOSHALIE MARTINEZ REALUBIT Br. Res. No. 83 dtd. July 8, 2015 8-Jul-15 31-Dec-17

Bd Res. No. 08 dtd. Feb.


3653 JOSHUA BERNARDO AMOROSO 8, 2011 31-Dec-13 Bd Res. No. 197 dtd. Oct. 29, 2013 1-Jan-14 31-Dec-16

Bd. Res. No. 37 dtd.


1058 JOSIE FAITH T. ZAPE Mar. 18, 2005 31-Dec-07

Bd. Res. No. 90 dtd.


2546 JOSIE W. DELIMA Nov. 16, 2006 31-Dec-08

Br. Res. No. 128 dtd. August 11,


5889 JOSIE-REYNA ZAFRA SANTOS 2015 11-Aug-15 31-Dec-17

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3089 JOSU