Tes a PUBLIC OF tHe pMiPPINES SECURITIES AND ExRA Cohmssion S79 paeg, EDO ove oie Macobyors Note Mania Compmay Reg. No. 2799 He CERTIFICATE OF FILING or AMENDED BY-LAWS. KNOW ALL PERSONS BY THESE PRESENTS: ‘THIS1S TO CERTIFY thatthe Amended By-Laws of | PHILIPPINE INSTITUTE OF CERTIFIED PUBLIC : ACCOUNTANTS, copy anmexed, adopted on October 25, November 22 and November 25, 2005 by majority vote of the Board of ‘Trustees aud on November 26, 2005 by the vote jority of the members, and certified under ath by the Corporate a Sccretary and majority ofthe said Board was approved by the Commnlssion on this date parsuant Co the provisions of Section 48 ofthe Corporation Code of the Pitippines, Batas Pambansa Ig. 68 approved on May 1, 1980, avd copies’ ‘thereof are filed with the Commission. of atleast IN WITNESS WHEREOR, 1 have hereunto st my hand and caused the seal of thts Commission 10 be affixed at Mandaluyong Cty, Metro Manila, Piitipptnes, tis 7B aay of March, Two Thousand Six Company Registrafon and Monitoring Department Page| VERIFIED By: PAGES; ee NACHE copy’iis ENDED CR -AWS: [PHILIPPINE INSFITUTE OF CLITLFLED PUBLIC ACCOUNTANTS 'FICPA Dolldng, No. 700 Shaw Boulevard Mandaluyong City fae axesnonn yas Caen ore 5 i aerhn : f AME ORIBCTIVES AND VALUES | SECTION 1. NAME, OBJECTIVES AND VALUES. The hame,‘dhjectives and values ofthe National Organization (PICPAY shal be these set forth inthe Atices of Incorporation. ICDA aires to te bihes ide’ of pistons snd comune Yo sevice dnd ‘upholds cuch values as inepiy, professional excellence, hmicvain,dasipne, teamwork, socal, YS ‘apna aod commit : soencas ta SEAL : : : SUCTION 1, SEAL, The sel ofthe Nation! Orguzation sal cont of po coneptic circles between which shall appear the name of PICPA, lo wit. “PHILIPPINE INSTITUTE OP (CERTIFIED PUBLIC ACCOUNTANTS" and such agpfopiate design symbole of the profession Certified Public Accountancy in th center hereof, asthe Natfoel Board of Dzeetrs may determine. ARTICLE T orice ; SECTION 1, OFFICE. ‘The principal office of the Natit Oreanlzaion’stali be located in : the Ciy of Mandaluyong, Metro Manila, Phipps or at Such place in Metro, Manila a8 may be . Seterihved by the National Board of Directors. ARTICLE ORGANIZATION "SECTION 1. ORGANIZATIONAL STRUCTURE, The PICPA orgtoizaton shal bo composed of four (4) geosrapllca-areas covering the enlve Pilippine Archipelago divided inte Mindanao and Nationa! Capital Region fMetc| Manli) repuesented by nlus Oy ‘egiong and four (4) sectors whick shall 6 organized nationwide representing the various sectoral interest, namely: public practice, commerce and industry, edveation and. govemment sviee, (AMENDED ON NOVEMBER 26,2005) "=, o. amosAonoenriceas ws ‘Natlowal Board of Rizestor. conalatent sith the existing cued of the Professional Regulation 4 ‘Commission. (AMENDED ON NOVEMBER 26,2005) . 7 no SECTION 3, REGIONAL UNITS. Excl of the plne 19) regions shall be governed by Regional Councils unter unifonm rules preseited by she Natiool Board af Direciorsconalten with the oxating rules of the Profesional Regulation Commission. (Pevlously munbered Section 25 i AMENDED ON NOVEMBER 26,2005) we j ‘he cia nif der cach sega mar oe: 1. NATIONAL CAPITAL REGION ASTRO NiaNtiA GEOGRAPHICAL AiR A.” The WATIONAL CAPITAL REGION (METRO MANILA) ‘consisting of all | ‘chartered cites of Maula, Quezon, Pasay, Kalookan, Valeanucla, Mandaluyong, Marikina, Pasig, Makati, Muntalupd, Parttaqve, Las Piles, Malabon, Naveeas, “aghig, Faery he Mnisialy of San Ian sad gut ofthe Provines of Rizal, | tau bag Cy. dtedbudcnies st Saluciee nay oan) Sot NSS Mateo. and Gain, ond all other clea tc! usieipleg whieh, retry + Wren te eed (AMENDED ON NOVEMBER 25,2005) 2, LUZON GROGRARIICAL ARE : A, The NORTHERN LUZON REGION consisting ofthe Provinces of Abra, Benguet, + Tloéos Nore, locas Sur, La. Union, Mt. Province, Batanes, Cagayan, tugzo, | Teabela, Kalinga, Apayao, Nueva Vizcaya, Quitino and Pangan dnd all the cies herein fae 7 BL The CENTRAL LUZON REGION cinsitng_ of the Province’ of Aixora, Bataan, Bulacan, News Eels, Pampanga, Taviae,Zambatea ad ll the cis therein; = - | Te soxfritein TagaLot REGION ‘consisting of th prope of stank Laguna Casi, Marine, Ociceiel Micro, Cvintal Mindoro, Palawan, ‘Suez Ronloa thee thei and st ot Ral Previn pt sueacned La ‘Ac. See3 Bac sibpasgaph (AMENDED ON NOVEMBER 26, 2005) Tae BICOL REGION comisting ofthe movncse of Albay. Cematincs Noi, SSumaiass_Su.-Catananes. Niacin Sorstgon and al-ihecis thesis (AMENDED ON NOVEM 25,2005) 3, VISAYAS GEOGRAPHICAL AREA. A. The EASTERN VISAYAS REGION coisisting of Northein Samar, Eastern ‘Sama, Westeo Sama, Leyte, Bilt, Southom Leyte, bu includig the island oF ‘Mactan, Negros Orient, Bebo, Sguljor and all cles thei; B.,_ The WESTERN VISAYAS REGION coniisting of Negro® Occidental, Hollo, | Guimaras, Capiz, Akl, Antique and all ets therein: MINDANAO GEOGRAPIGAL AREA Hanes : A. The NORTHERN MINDANAO REGION consisting.of Zamboanga det Norte, Misamis Oxeideual Yano det Note Misamis Ove, gas dl Nox, Amuso de Sur, Sogn det N :