1 Accreditation

Firm - Group A
Partners
1 Conditional Group B
2 Group A
3 Conditional Group A
4 Group C

What are the minimum requirement of current clients?

Should a foreign firm affiliation be considered?
Are there plans to expand the coverage of the business?
Will the benefits of the plan for expansion outweigh the risks/costs involved?

2 Performance Evaluation
Revised timing (from 2x a year to once a year)
Computation remained the same (as if 2x a year)
No corresponding matrix for C rating
Calibration (high raters vs low raters)
Who becomes A+(as percentile rank)? How many?

3 Benefits structure
Meals
Transportation
Overtime rates
Milk ration and other pharma related items
Industry standards?

4 Reimbursables
Meals (Home office OT and Fieldwork)
Transpo (Fieldwork)

5 Retirement Plan

6 Office space requirements

7 Transfer of employees
AEJC SALARY MATRIX
Semestral basis

Salary Salary PREVIOUS CURRENT

Grade Step B A A+ B A
5 390.00 1,485.00 1,650.00 1,947.00 1,570.00 1,750.00
8 455.00 1,568.00 1,749.00 2,079.00 1,660.00 1,850.00
9 455.00 1,595.00 1,760.00 2,123.00 1,690.00 1,870.00
10 495.00 1,650.00 1,848.00 2,200.00 1,750.00 1,960.00
S1 520.00 1,705.00 1,914.00 2,288.00 1,810.00 2,030.00
S2 535.00 1,760.00 1,980.00 2,376.00 1,870.00 2,100.00
S3 550.00 1,815.00 2,046.00 2,464.00 1,920.00 2,170.00
S4 560.00 1,870.00 2,112.00 2,552.00 1,980.00 2,240.00
S5 560.00 1,925.00 2,178.00 2,629.00 2,040.00 2,310.00

1C 54,575.00
2C 3,740.00
3C
4B 6.85%
5B
6B
7A
8A
9A
10 A
URRENT DIFFERENCE
A+ B A A+ A(old) vs B(new)

2,060.00 85.00 100.00 113.00 (80.00)

2,200.00 92.00 101.00 121.00 (89.00)
2,250.00 95.00 110.00 127.00 (70.00)
2,330.00 100.00 112.00 130.00 (98.00)
2,430.00 105.00 116.00 142.00 (104.00)
2,520.00 110.00 120.00 144.00 (110.00)
2,610.00 105.00 124.00 146.00 (126.00)
2,710.00 110.00 128.00 158.00 (132.00)
2,790.00 115.00 132.00 161.00 (138.00)
AEJC SALARY MATRIX
Semestral basis

Salary Salary
Grade Step B A A+
5 390.00 1,570.00 1,750.00 2,060.00

8 455.00 1,660.00 90.00 1,850.00 100.00 2,200.00 140.00

9 455.00 1,690.00 30.00 1,870.00 20.00 2,250.00 50.00

10 495.00 1,750.00 60.00 1,960.00 90.00 2,330.00 80.00

S1 520.00 1,810.00 60.00 2,030.00 70.00 2,430.00 100.00

S2 535.00 1,870.00 60.00 2,100.00 70.00 2,520.00 90.00

S3 550.00 1,920.00 50.00 2,170.00 70.00 2,610.00 90.00

S4 560.00 1,980.00 60.00 2,240.00 70.00 2,710.00 100.00

S5 560.00 2,040.00 60.00 2,310.00 70.00 2,790.00 80.00

 C B A A+
1,390.00 180.00 1,570.00 180.00 1,750.00 310.00 2,060.00

1,470.00 190.00 1,660.00 190.00 1,850.00 350.00 2,200.00

1,510.00 180.00 1,690.00 180.00 1,870.00 380.00 2,250.00

1,540.00 210.00 1,750.00 210.00 1,960.00 370.00 2,330.00

1,590.00 220.00 1,810.00 220.00 2,030.00 400.00 2,430.00

1,640.00 230.00 1,870.00 230.00 2,100.00 420.00 2,520.00

1,670.00 250.00 1,920.00 250.00 2,170.00 440.00 2,610.00

1,720.00 260.00 1,980.00 260.00 2,240.00 470.00 2,710.00

1,770.00 270.00 2,040.00 270.00 2,310.00 480.00 2,790.00

20,000.00
2,940.00
15%
AEJC SALARY MATRIX
Semestral basis

Salary Salary
Grade Step Audit Admin
5 390.00 Office Assitant 1

8 455.00 Auditor 1 Office Assistant 2

9 455.00 Auditor 2 Office Assistant 3

10 495.00 Senior Auditor Office Assistant 4

S1 520.00 Audit Supervisor 1 Office Supervisor 1

S2 535.00 Audit Supervisor 2 Office Supervisor 2

S3 550.00 Audit Supervisor 3 Office Supervisor 3

S4 560.00 Audit Supervisor 4 Office Supervisor 4

S5 560.00 Audit Supervisor 5 Office Supervisor 5

 Raymond P. Cortes

Francis B. C. Hugo

Fernando B.
Adecer

Luke M. J. P.
Comia

Callistus B. San Lyka M. M. Edwin R. Manalo

Diego Mar B. S. Dumaya Jayrald E. Annang
Valencia Jr.
 Alex E. Jimenez Francis B. Tupue

Gilbert V. Aguillon Jeffrey G. Abad

Christopher A.
Ramirez
Pepito C. Ramos
Jr.

Raphael M. B. Romvick T.
nd P. Cortes Jenne M. Baladhay
Cotorno Ricafort

Francis B. C. Hugo Raymond L. Ebina Jerwin S. De Guia

Fernando B.
Roy D. Fajardo Paul R. Fresnido
Adecer

Luke M. J. P. Domenic T. Abala

Comia Laika J. R. Paz

Giann P. S. Bernajoy R. Joanna M. C. Racel J. A.

d E. Annang Jesel C. Nadela
Centeno Palomares Padilla Vicencio
cel J. A. Rose A. J. B. Frances N. P.
icencio Camigla Enciso
 Alex E. Jimenez

Francis B. Tupue Jeffrey G. Abad Gilbert V. Aguillon

Raphael M. B. Romvick T.
Jerwin S. De Guia Raymond P. Cortes Jenne M. Baladhay
Cotorno Ricafort

Lyka M. M. Luke M. J. P.
Roy D. Fajardo Raymond L. Ebina Paul R. Fresnido
Valencia Comia

Joanna M. C. Fernando B.
Domenic T. Abala Jayrald E. Annang Mar B. S. Dumaya
Padilla Adecer

Edwin R. Manalo
Vacant Laika J. R. Paz Vacant Vacant
Jr.

Giann P. S.
Jesel C. Nadela Vacant
Centeno

Bernajoy R.
Vacant
Palomares

Racel J. A.
Vicencio

Rose A. J. B.
Camigla

Frances N. P.
Enciso
 Christopher A.
Ramirez

Pepito C. Ramos
Jenne M. Baladhay
Jr.

Paul R. Fresnido Francis B. C. Hugo

Callistus B. San
Mar B. S. Dumaya
Diego

Vacant
Criteria for Partnership Succession ###
S2
Raymond
100% ###
1 30% Technical skills ###
Primarily knowledge in Audit and accounting
PFRS / PAS / SEC / BIR / PSE / IC etc
Latest developments in the field of audit and accounting

2 30% Leadership skills ###

Able to motivate a group in accomplishing tasks
Able to handle critical/challenging situations/tasks
Sound decision making abilities
Initiative

3 15% Interpersonal relations ###

Dealings with clients
Relationship with subordinates and superiors
###
4 15% Communication skills (Business language) ###
Able to convey ideas clearly (internal and external)
Able to express self professionally
Composition - verbal and written

5 10% Networking and membership ###

Relations with organization relevant to audit and accounting
Other self development activities/memberships
Other firms in the industry
 7/1/2016
Basic Salary
Status (Monthly) Level Position PRC ID NoAddress SBC Account No. TIN PhilHealth SSS Pagibig Birthday Date Hired Date Hired
ADMIN
1 1010 Christopher A. Ramirez ME2 34,633.50 1,511.28 5 Office Assitant 1 355 3rd Street, Brgy. 193, Pasay City 0461-545350-207 303-513-905 010507840324 33-7550003-8 121011580999 04/09/1982 01/26/2010
AUDIT
2 0616 Pepito C. Ramos Jr. ME2 66,319.00 2,893.92 S3Audit Supervisor 3 102983 64 Lucban St., San Carlos City, Pangasinan 0461-166769-215 215-790-324 190891621470 02-1945752-5 109000581817 09/16/1978 02/04/2002
3 6054 Raymond P. Cortes S 54,575.00 2,381.45 S2Audit Supervisor 2 109396 107 8th Avenue, West Grace Park, Caloocan City 0461-545350-204 227-314-656 020501028054 33-8593117-6 109000544237 03/04/1982 01/31/2005 08/26/2008
4 6544 Francis Benson C. Hugo S 52,056.50 2,271.56 S1Audit Supervisor 1 109192 Hampton Gardens, 100 C. Raymundo Ave., Pasig City 0461-166769-218 227-026-617 020502023315 01-1548664-5 109002121832 09/19/1981 06/20/2005 11/11/2008
5 0906 Jenne M. Baladhay S 47,213.50 2,060.23 S2Audit Supervisor 2 120546 31 Leuterio St., Paclasan (Pob.) Roxas, Oriental Mindoro 0461-545350-202 263-151-707 020503644062 34-0738502-4 109003208698 04/17/1984 02/01/2009
6 6541 Raphael Michael B. CotorME2 53,647.00 2,340.96 S2Audit Supervisor 2 116628 342 A Honorio Lopez Blvd., Balut, Tondo, Manila city 0461-545350-203 231-779-684 190903680958 33-8805295-5 121011595358 06/29/1984 06/20/2005 02/01/2009
7 1009 Romvick T. Ricafort ME1 42,756.50 1,865.74 S2Audit Supervisor 2 130392 149-C R. Lagmay St., Brgy. Balong Bato, San Juan City 0461-545350-208 288-088-624 288088624000 34-1553311-4 121011584738 04/08/1988 01/18/2010
8 1111 Raymond L. Ebina S 39,985.50 1,744.82 S1Audit Supervisor 1 129984 187 Sitio Broadway, Brgy. Dela Paz, Antipolo City 0461-166769-222 286-004-257 010509717031 34-1847964-4 121004115138 01/16/1988 08/16/2011
9 1101 Luke Mark John P. ComiaS 33,617.00 1,466.92 9 Auditor 2 135698 3334 San Jose, Sta. Mesa, Manila City 0461-166769-221 403-500-557 010510440736 34-2378833-3 121004820533 07/03/1989 06/22/2011
10 1202 Fernando B. Adecer Jr. ME 35,650.00 1,555.64 10 Senior Auditor 122624 Room 202 BSMRC Bldg., Martinez St., Mandaluyong City 0461-741120-201 259-613-046 010506631268 34-0910538-3 109002433981 06/03/1985 12/11/2010 09/03/2012
11 1201 Paul R. Fresnido S 31,796.00 1,387.46 10 Senior Auditor 139855 720 Cluster Flexihomes, Rosario, Pasig City 0461-166769-227 416-777-761 020508291710 34-2964077-6 121021433346 03/14/1991 01/03/2013
12 1203 Domenic T. Abala S 30,685.00 1,338.98 9 Auditor 2 141508 596 Acacia St., Napico Mannggahan, Pasig City 0461-166769-228 415-147-283 010512603861 34-2931235-0 121018022186 02/23/1990 06/26/2013
13 1313 Roy D. Fajardo ME2 41,381.00 1,805.72 10 Senior Auditor 112985 Eusebio BLISS Village, Pasig City 0461-545350-210 237-114-924 030501578459 33-8743876-1 109003957610 08/27/1982 12/02/2013
14 1414 Jerwin S. De Guia S 37,255.00 1,625.67 S1Audit Supervisor 1 129996 4 J. Pascual St., Tangos, Navotas 0461-545350-211 286-196-115 010509090705 34-1857783-4 121065692163 07/03/1988 01/02/2014
15 1401 Callistus B. San Diego S 26,475.00 1,155.27 8 Auditor 1 155281 144-A, Paco, Obando, Bulacan 0461-741120-204 446-394-571 030255196495 34-4289971-1 121108052207 10/14/1992 10/11/2014
16 1403 Lyka Marie M. Valencia S 25,965.00 1,133.02 8 Auditor 1 161079 871 Sta. Cruz, Sta. Maria, Bulacan 0461-741120-207 460-708-961 210501925106 34-3966328-0 121131151698 06/09/1993 11/19/2014
17 1404 Mar Benson S. Dumaya S 25,775.00 1,124.73 8 Auditor 1 159330 500 Raja Lapu-Lapu Street, Brgy. Daanghari, Navotas City 0461-741120-206 314-455-451 220001265059 34-3710133-3 121100893384 07/04/1993 11/19/2014
18 1406 Laika Jhasmine R. Paz S 26,302.00 1,147.72 9 Auditor 2 160977 Block 37 Lot 7 Camia Street, St. Gabriel Heights, Brgy. Dalig, Anti 0461-741120-210 439-408-179 030512183081 34-4888586-8 121132971692 07/13/1994 12/01/2014
19 1407 Edwin R. Manalo Jr. S 25,637.00 1,118.71 8 Auditor 1 160311 Block 7 Lot 19 Street,
15B Lewiston, Krova,Vista
Kalawaan,
Verde,Pasig CityHomes, Cainta, Rizal 0461-741120-211
Country 461-854-438 010519885781 34-4895985-9 121133659196 10/31/1992 12/10/2014
20 1501 Jayrald E. Annang S 23,140.00 1,009.75 8 Auditor 1 158079 316A Calibuyo, Tanza, Cavite 0461-741120-002 470-758-637 010520543959 34-5238266-1 121147477943 06/05/1994 06/09/2015
21 1502 Giann Paola S. Centeno S 23,320.00 1,017.60 8 Auditor 1 163617 0461-741120-001 470-758-250 008508179304 34-5238258-0 121111470899 11/23/1993 06/09/2015
22 1601 Bernajoy R. Palomares S 21,660.00 945.16 8 Auditor 1 167647 Blk
#85 12
Sampauita Street,
Lot 7 Venus Sgt. De
Street, Leon,Homes,
Estrella Santolan, Pasig City.
Novaliches, 0461-741120-004
Caloocan City 479-359-161 092512966170 34-5569084-2 121160300304 11/27/1994 01/11/2016
23 1602 Joanna Marie C. Padilla S 21,660.00 945.16 8 Auditor 1 167968 0461-741120-005 409-447-874 030256988832 34-4873394-9 121132740572 07/15/1992 01/11/2016
24 1603 Jesel C. Nadela S 20,000.00 872.73 8 Auditor 1 171319 #117 Ilang-Ilang Street, Batasan Hills, Quezon City 0461-741120-006 487-021-556 030259752465 34-6017782-6 121173136348 01/06/1993 12/12/2016
25 1701 Racel Joy A. Vicencio S 20,000.00 872.73 8 Auditor 1 179195 Blk 3 Cup Street Bgy. San Andres Cainta Rizal 483-356-363 030261672584 34-6921841-4 121204472389 11/26/1994 07/11/2017
26 1702 Rose Anne Joy B. CamiglaS 20,000.00 872.73 8 Auditor 1 181019 Guadalupe Bliss Builsing 2 Cembo, Makati City 339-178-165 052511815177 34-6956672-6 121205420378 11/05/1995 07/18/2017
27 1703 Frances Nicole P. Enciso S 20,000.00 872.73 8 Auditor 1 180126 904 Tower 3, Avida Tower, Quezon City 339-180-667 042506904891 34-6956648-3 121205416301 11/21/1995 07/19/2017
 Name From
Francis Hugo S1 AEJC (Assigned in Mt. Grace)

Jun Ramos S3 AEJC (Assigned in RCCC)

Kelly San Diego SG8 AEJC (Assigned in UNAHCO)

Raymond Cortes S2 AEJC (Supervisor-Group 5)

Jay-jay Annang SG8 AEJC (Auditor 1-Group 5)

 To Date Remarks
1. RCCC (Assigned in Mt. Grace)
2. ULI (Armadillo Finance Officer)
3. Redundancy at 1.75%

1. ULI (Treasury - Fin. Analyst Officer)

2. ULI (Armadillo Finance Officer)

1. RCCC (Virtual CFO - Dolmar)

STATEMENTS OF INCOME

Projected

2017 2016 2015 2014

REVENUES
Professional service fees ₱ 49,365,408 ₱ 44,877,644 ₱ 42,719,459 ₱ 32,490,732 ₱
Others 45,000 43,346 97,956 95,580
49,410,408 44,920,990 42,817,415 32,586,312

EXPENSES
Salaries and bonuses 21,319,507 17,563,188 21,005,648 12,479,899
Employees welfare 3,098,109 2,816,463 2,467,796 2,339,015
Office rental 1,569,811 1,427,096 1,368,595 1,737,866
Transportation and travelling 3,256,670 2,831,887 1,379,793 1,487,664
Depreciation 1,107,715 963,230 1,123,552 880,301
Employees development program 261,731 237,937 721,929 584,112
Professional fee 400,000 342,556 36,111 525,106
Communication, light and water 522,382 497,507 482,378 443,915
SSS, EC, PHIC and HDMF contributions 642,728 612,122 595,013 417,568
Repairs and maintenance 498,957 453,597 252,151 269,548
Office supplies 276,571 251,428 247,414 184,298
Taxes & licenses 29,772 27,065 43,375 -
Miscellaneous 300,000 428,859 184,811 359,714
33,283,952 28,452,935 29,908,566 21,709,006
NET INCOME ₱ 16,126,457 ₱ 16,468,055 ₱ 12,908,849 ₱ 10,877,306 ₱

Partners' Share in income per SEC actual per SEC

1 ### 4,837,936.98 5,532,795.00 36.16% 30.00%
2 ### 4,837,936.98 4,331,160.00 28.31% 30.00%
3 ### 3,225,291.32 2,772,174.50 18.12% 20.00%
4 ### 3,225,291.32 2,663,841.50 17.41% 20.00%
16,126,456.60 15,299,971.00 100.00% 100.00%
 2013 June 30

31,655,333 16,643,128
70,136
31,725,469 16,643,128

8,531,911 9,300,507
2,045,410 758,671
1,329,181
3,172,437 1,524,761
790,238 401,980
193,050 147,107
559,583 121,911
481,002 240,854
291,215 289,921
240,595
237,610 189,792
- 18,051
235,111 149,514
18,107,343 13,143,069
13,618,126 3,500,059

(694,858.02)
506,776.98
453,116.82
561,449.82
826,485.60