Republic of the Philippines

SECURITIES AND EXCHANGE COMMISSION

SEC Building, EDSA, Greenhills, Mandaluyong City, Metro Manila

ADDRESS & CONTACT NUMBER OF SEC ACCREDITED EXTERNAL AUDITORS

Type of Date TELEPHONE FAX
No. Name Expiry Date Address AREA
Accreditation Accredited NUMBER NUMBER
Penthouse Salamin Bldg. 197 Salcedo St., Legaspi
1 0001-F F Manabat, Delgado Amper & Co Group A 29-Apr-04 29-Apr-07 812-0535 810-5047 Makati City
Village, Makati City
20th Flr., Tower 1, The Enterprise Center, 677 Ayala 886-5506
2 0002-FR-1 F Punongbayan & Araullo Group A 20-Jan-06 19-Jan-09 886-5511 Makati City
Avenue, Makati City 886-5507
15th Flr., Citibank Tower, 8741 Paseo de Roxas,
3 0003-F F Constantino Guadalquiver & Co. Group A 17-Nov-05 16-Nov-08 848-1051 728-1014 Makati City
Makati City
22/F Philamlife Tower, 8767 Paseo de Roxas, Makati 885-7000 894-1985
4 0004-FR-1 F Manabat San Agustin & Co., CPAs Group A 20-Jan-06 19-Jan-09 Makati City
City 893-8507 816-6595
Phil. Stock Exchange Center, 26/F Suite 2603 BCD
5 0005-F F Uy Singson Abella & Co Group A 06-Feb-03 05-Feb-06 687-6151 to 56 634-7564 Pasig City
West Tower, Exchange Rd., Ortigas Center, Pasig City
413-4559
6 0006-F F Josue, Arceo & Co. Group A* 13-Feb-03 12-Feb-06 Rm. 202 VD & S Building, Panay Ave., Quezon City Quezon City
413-4563
7/F Multinational Bancorporation Centre, 6805 Ayala 844-2045 to
7 0007-FR-1 F Alba Romeo & Co. Group A 05-Mar-06 05-Mar-09 844-2016 Makati City
Ave., Makati City 46
Suite 410, Manila Bank Bldg., Ayala Avenue, Makati 810-1028
8 0008-FR-1 F Ramon F. Garcia & Co. Group A 20-Mar-06 20-Mar-09 Makati City
City 812-3339
29/F Philamlife Bldg., 8767 Paseo de Roxas, Makati
9 0009-FR-1 F Isla Lipana & Co. Group A 03-Apr-06 03 Sept 09 845-2728 Makati City
City
Suite 412 Pasda Mansions, 77 Panay Ave. corner
10 0010-F F Virgilio R. Santos & Co. Group A 06-Aug-06 05-Aug-09 373-0610 373-0629 Quezon City
Timog, Quezon City
Suite 2109 Cityland 10 Tower 1, 6815 Ayala Ave., 892-3147
11 0011-F F Guzman, Bocaling & Co. Group A 05-May-04 05-May-07 894-4793 Makati City
Makati City 894-5783
819-0872
12 0012-F F Sycip, Gorres, Velayo & Co. Group A 30-Jan-07 29-Jan-10 6760 Ayala Avenue, Makati City 891-0307 Makati City
818-1377
(32) 255-
Rms. 301-302 Oftana Bldg., Jasmin St. corner Don (32) 255-3428
13 0013-F F Luis Cañete & Co Group A 12-Mar-07 11-Mar-10 3428 Cebu City
Mariano Cui, Cebu City 255-2491
255-2491
No. 77 Altu Bldg., Sct. Tobias cor. Mo. Ignacia St., 374-2990
14 0014-F F Tulio Evangelista, Lim & Co. Group A* 04-Sep-03 03-Sep-06 Quezon City
Diliman, Quezon City 374-2989
Dannara Cond., Unit 209 cor. Metropolitan Ave., Mola
15 0015-F F A.S. Arellano & Co Group A* 18-Sep-03 17-Sep-06 897-5767 Makati City
St., Makati City
894-5892 to 95
5/F Don Jacinto Bldg., Dela Rosa cor. Salcedo Sts.,
16 0016-F F Diaz Murillo Dalupan & CO Group A* 05-Mar-07 04-Mar-10 892-3642 893- 818-1872 Makati City
Legaspi Village, Makati City
5572
Unit 1810 Cityland 10 Tower 1, Ayala cor. H.V. Dela
17 0017-F F R.S. Bernaldo & Associates Group A 06-May-04 06-May-07 812-1718 to 24 813-6539 Makati City
Costa, Makati City
Unit 1705, 17th Flr., Antel Global Corporate Center,
18 0018-F F R.R. Tan & Associates Group A* 04-Dec-03 03-Dec-06 Julia Vargas Ave. & Jade Drive, Ortigas Center, Pasig 638-3430 to 32 Pasig City
City
Unit 1606 Medical Plaza Makati, Amorsolo cor. Dela
19 0019-F F MG Madrid & Co* General 29-Jan-04 28-Jan-07 893-0001 Makati City
Rosa Sts., Legaspi Village, Makati City
SP - Sole Practitioner
F - Auditing Firm As of March 2007
 Type of Date TELEPHONE FAX
No. Name Expiry Date Address AREA
Accreditation Accredited NUMBER NUMBER
20 0020-F F Ampil, Elises, Ciudadano & Co.* Group A 26-Feb-04 25-Feb-07 Unit 5, Dakudao Bldg., Duterte St., Davao City Davao City
Suite 303, SEDCCO Building, Rada corner Legaspi
21 0021-F F Carmencita O. Garcia & Partners Group A 26-Feb-04 25-Feb-07 892-5636 892-2459 Makati City
St., Legaspi Village, Makati City
Suites 412 & 414/ J & F Divino Arcade
22 0022-F F Villaruz, Villaruz & Co., CPAs General 04-Mar-04 04-Mar-07 Quezon City
961 Aurora Blvd., Cubao, Quezon City
23 0023-F F Sta. Ana, Rivera & Co. Group A 25-Mar-04 25-Mar-07 Rm. 215 LDM Bldg., Legaspi St., Cebu City Cebu City

24 0024-F F Carlos J. Valdez & Associates Group A 06-May-04 06-May-07 CJV Bldg., 108 Aguirre St., Legaspi Village, Makati City 892-59-31 to 35 819-1468 Makati City

25 0025-F F Banaria, Banaria & Company Group A 03-Jun-04 03-Jun-07 10 Scout Bayoran St., South Triangle, Quezon City 372-4282 Quezon City

Unit 109 MRB Building 1, C-5 Usun, Taguig, Metro

26 0026-F F Sison Corillo Parone & Co. Group A 10-Jun-04 10-Jun-07 Taguig
Manila
2nd Flr. Door No. 21, JTL Building, B.S. Aquino Drive,
27 0027-F F C.B. Fuentesfina & Company Group A 24-Jun-04 24-Jun-07 (034) 435-2985-86
Bacolod City
Rm. 101 Ledesma Bldg., Gen. Luna St., Intramuros,
28 0028-F F Pascual, Pascual and Company Group B 21-Oct-04 21-Oct-07 527-2271 527-5485 City of Manila
Manila

29 0029-F F Olaño, Malbas, Duterte & Co., CPAs Group B 10-Nov-04 10-Nov-07 Tan Building, Rizal St., Tagum City Davao City

Rm. 206 DSF Bldg., Gen. Hizon Ave., San Fernando,

30 0030-F F Rodriguez, Torres & Company Group B 25-Nov-04 25-Nov-07 Pampanga
Pampanga

31 0031-F F Po Lao Marquez Benedictos & Co Group C 23-Dec-04 23-Dec-07 24 Bohol Ave., South Triangle, Quezon City Quezon City

(034) 433-3295
32 0032-F F Granada, Consejo O. Group C 02-Sep-04 02-Sep-07 Rms. 211-213 Yusay Bldg., Araneta St. Bacolod City Bacolod City
435-0446
Suite 2-E Columbia International Towers, #500 Santol
33 0033-F F A.P. Acyatan & Co., CPAs Group A 27-Jan-05 27-Jan-08 726-7961 to 62 City of Manila
St., Sta. Mesa, Manila
34 0034-F F Chua, Chua & Co. Group C 24-Feb-05 24-Feb-08 4B, 522 Juan Luna St., Binondo, Manila 243-1597 to 96 City of Manila
G-104 Medical Plaza Makati, Amorsolo corner Dela 817-9457
35 0035-F F E.L. Punsalan and Associates Group B 24-Feb-05 24-Feb-08 750-7813 Makati City
Rosa St., Legaspi Village, Makati City 812-1016
Unit 1709 Herrera Tower, V.A. Rufino corner Valero
36 0036-F F Augusto C. De Leon & Co. Group B 10-Mar-05 10-Mar-08 753-3783 817-2538 Makati City
Sts., Salcedo Village, Makati City
143 Maria Clara St. Between 6th & 7th Avenue, Grace 323-9201
37 0037-A F Mariano, Chunpeng and Associates Group C 17-Mar-05 17-Mar-08 Caloocan City
Park, Caloocan City 363-9939

38 0038-F F A.R. Sayson & Associates Group B 17-Mar-05 17-Mar-08 Suite 311 PVLB Building, Peñaranda St., Legaspi City (052) 480-9155 Legaspi City

39 0039-F F Albert V. Luna & Co. Group C 22-Mar-05 22-Mar-08 Lipcann, Bangued, Abra (074) 752-8655 Abra
Rm. 503 Tytana Bldg., Plaza San Lorenzo Ruiz, 921-8819/244-
40 0040-F F Velandria, Dimagiba & Co. Group C 29-Mar-05 29-Mar-08 City of Manila
Binondo, Manila 0142/927-5460
373-0635
41 0041-F F Petronilo S. Santos & Co Group B 29-Mar-05 29-Mar-08 77 Panay corner Timog Avenue, Quezon City 411-1911 Quezon City
373-0643
42 0042-F F Enrique S. Valerio & Associates Group C 7-Apr-05 7-Apr-08 Rm. 312 Burke Bldg., Burke St., Escolta, Manila 241-5254 City of Manila
2/F Corinthian Plaza Executive Suites, 121 Paseo de
43 0043-F F Dimaculangan, Dimaculangan & Co. Group B 7-Apr-05 7-Apr-08 892-1858 816-2799 Makati City
Roxas, Makati City
2/F CEGI Bldg., Gen. Trias Drive, Tejeros Convention, 437-6191
44 0044-F F Jose Corcuera and Company Group C 7-Apr-05 7-Apr-08 Cavite City
Rosario, Cavite City 437-6724

SP - Sole Practitioner
F - Auditing Firm As of March 2007
 Type of Date TELEPHONE FAX
No. Name Expiry Date Address AREA
Accreditation Accredited NUMBER NUMBER
Unit 303 Valero Plaza, 124 Valero Street, Salcedo 894-2343
45 0045-F F Dy Go Fernando and Company Group A 7-Apr-05 7-Apr-08 892-3628 Makati City
Village, Makati City 892-3628
(075) 522-
46 0046-F F Daroya and Company Group C 14-Apr-05 14-Apr-08 3/F, FIB Building, Mayombo District, Dagupan City (075) 522-7098 Pangasinan
4333
7761 Facundo St., Unit 205 Doña Nena Mansion
47 0047-F F Mangay-ayam, Lim & Co. Group B 27-Apr-05 27-Apr-08 810-00-71 Makati City
Pio del Pilar, Makati City
1230 Magsaysay St., Gonzaga Subdivision, Bacolod (034) 433-4961 (034) 434-
48 0048-F F Altarejos, Altarejos, King & Co. Group B 27-Apr-05 27-Apr-08 Bacolod City
City, Negros Occidental 6100 (034) 708-5225 4961
2F Royal Bay Terrace Building, U.N. Ave., Cor.
49 0049-F F F.B Del Rosario, Jr. & Co. 7-Apr-05 7-Apr-08 City of Manila
Group B Cortada St., Ermita, Manila 521-3279 521-3279

50 0050-F F San Jose Verde Santos & Associates Group A 06-May-05 06-May-08 Quezon City
3 Butler St., Fairmont 1 Subd., North Fairview, Q.C. 930-9815
51 0051-F F Tardecilla Verdolaga & Co. Group C 06-May-05 06-May-08 505 ITC Bldg., 337 Gil Puyat Ave., Makati City 899-9479 899-9448 Makati City
3rd Flr. Universal Re Building, Paseo de Roxas, Makati
52 0052-F F Dungog & Associates Group B 06-May-05 06-May-08 Makati City
City 810-7431 812-2345
2/F Moreno Bldg., H. Concepcion, Maharlika Highway, (044) 965-
53 0053-F F Dela Cruz, Dela Cruz & Co. Group B 12-May-05 12-May-08 (044) 600-2176 Cabanatuan
Cabanatuan City 2345
(032) 231-
54 0054-F F E.R. Sarcauga & Company Group B 12-May-05 12-May-08 Astron Gestus Bldg., Gorordo Ave., Cebu City (032) 231-7040 Cebu City
7049
Unit 1905 Regalia Park Tower, 150 P. Tuazon
55 0055-F F Ocampo, Mendoza & Co., CPAs Group B 12-Jul-05 12-Jul-08 912-9489 439-1788 Quezon City
Boulevard, Cubao, Quezon City

56 0056-F F J.P. Tolentino & Co., CPAs Group B 21-Jul-05 21-Jul-08 No. 16 Pelota St., St. Francis Village, Cainta, Rizal 656-6946 655-1617 Rizal

8th Flr., CIFC Towers, J.Luna Ave. cor. R. Humabon (032)

57 0057-F F SRD & Co., CPAs Group A 28-Jul-05 28-Jul-08 (032) 2317964 Cebu City
St., North Reclamation Area, Cebu City 2319385

Suite 201 Corporate Center Bldg., 948 Aurora Blvd.,

58 0058-A F M.S. Banaria & Co., CPAs Group C 28-Jul-05 28-Jul-08 912-4876 911-8062 Quezon City
Quezon City
Room 201, RCBC Building, Bataan Economic Zone, (047) 935-
59 0059-A F Colobong, Nathaniel P. Group C 28-Jul-05 28-Jul-08 (047) 935-4244 Bataan
Mariveles, Bataan 4524
60 0060-F F Felicidad B. Diva & Co., CPAs Group C 11-Aug-05 11-Aug-08 431 Torquoise St., Palmera II-C, Taytay, Rizal 658-9027 660-0670 Rizal
61 0061-F F Caballero-Lacsa & Co., CPAs Group C 11-Aug-05 11-Aug-08 177 Lower Kalakalan, Olongapo City (047)-224-2964 Olongapo City

22nd Flr., Multinational Bancorporation Centre, 6805

62 0062-F F Mendoza, Querido & Co. Group A 25-Aug-05 25-Aug-08 887-1888 887-1264 Makati City
Ayala Avenue, Salcedo Village, Makati City

LG 28 Cityland Dela Rosa Condominium, 7648 Dela

63 0063-F F Velasco, Masilag & Co. Group C 25-Aug-05 25-Aug-08 817-6395 817-6396 Makati City
Rosa St., Makati City
8/F 111 Paseo de Roxas cor. Legaspi St., Legaspi
64 0064-F F Ong, Ordoñez & Associates Group C 8-Sep-05 8-Sep-08 893-7216 893-7260 Makati City
Village, Makati City
23/F PBCom Tower, 6795 Ayala Avenue corner
65 0065-F F Alas, Oplas & Co., CPAs Group A 22-Sep-05 22-Sep-08 728-2060 815-4919 Makati City
Herrera St., Makati City

3-I Edificio Enriqueta, corner Amoranto St. & D.

66 0066-F F Garcia, Pangilinan and Co. Group C 29-Sep-05 29-Sep-08 732-7860 732-7871 Quezon City
Tuason Streets, Sta. Mesa Heights, Quezon City

67 0067-F F Lopez and Co., CPAs Group A 19-Oct-06 18-Oct-09 2518 Leiva St., Sta. Ana, Manila 564-6472 564-6498 City of Manila
68 0068-F F Sunga Soriano & Associates Group B 25-Oct-05 25-Oct-08 Unit 21, 88 Oranbo Drive, Pasig City 637-8885 Pasig City

SP - Sole Practitioner
F - Auditing Firm As of March 2007
 Type of Date TELEPHONE FAX
No. Name Expiry Date Address AREA
Accreditation Accredited NUMBER NUMBER
Vicenter E. Reyes & Associates, 740-7890/ 740-
69 0069-F F Group C 10-Nov-05 10-Nov-08 26-A Tirad Pass St., SMH Quezon City 740-7719 Quezon City
CPAs 7919
Suite 303 Web-Jet Building. No. 64 Quezon Avenue
70 0070-F F Tenorio Larena & Co., CPAs Group C 24-Nov-05 24-Nov-08 712-8426 743-3079 Quezon City
corner BMA, Quezon City

Senturias, Jimenez and Company, 2/F Greenfield Building 1, 750 Shaw Blvd., Mandaluyong
71 0071-F F Group C 15-Dec-05 15-Dec-08 638-8077 631-6207
CPAs Mandaluyong City City

(032)417-
72 0072-F F Eulalio J. Minerva & Co., CPAs Group C 24-Nov-05 24-Nov-08 Baseline Complex, Juana Osmena St., Cebu City (032) 261-3505 Cebu City
8668

73 0073-A F Sicangco Menor Villanueva & Co. Group B 04-Jan-06 04-Jan-09 #2 Dona Gloria Ave., Villa Gloria Subd., Angeles City 888-2099 888-1374 Makati City

23 C. Alberto St., BF Resort Village, Pamplona, Las

74 0074-F F RL Feraer & Associates Group B 23-Feb-06 22-Feb-09 873-5731 874-3437 Las Piñas City
Pinas City
Rm. 302 Legaspi Towers 200, Paseo de Roxas, Makati
75 0075-F F Roraldo, Gatdula, Pestaño & Co. Group C 02-Mar-06 02-Mar-09 8177090/8177535 Makati City
City
2/F Executive Centrum Building (088)856-
76 0076-F F Quilab Cabilin Bato & Co., CPAs Group C 02-Mar-06 02-Mar-09 (08822)72-7515 Cagayan de Oro
JR Borja Street, Cagayan de Oro 4401
LK Building MacArthur Highway, Dolores, City of San (045) 961-3101 (045) 961-
77 0077-F F Lupo S. Ramos & Co. CPAs Group C 02-Mar-06 02-Mar-09 Pampanga
Fernando, Pampanga (046) 961-3830 2414
Rm. 205, C & C Building, J.C. Aquino Avenue, Butuan (085) 342-5255 (085) 341-
78 0078-F F RP Maquiling ang Company, CPAs Group C 10-Mar-06 10-Mar-09 Butuan City
City (085) 225-2449 1062
79 0079-F F Perez, Sese, Villa & Co. Group B 10-Mar-06 10-Mar-09 CLP Bldg., 372 Cabilo St., Intramuros, Manila 404-0318 City of Manila
G-26 South Star Plaza, Pres. Osmena H-way, Makati
80 0080-F F Madarang & Co. Group C 30-Mar-06 30-Mar-09 813-1565 844-6362 Makati City
City
Amparado, Ong Yui, Sabarre &
81 0081-F F Group C 11-Apr-06 10-Apr-09 CAN Building, Espana cor Sudlon Sts., Cebu City 255-6040 255-7252 Cebu City
Associates

82 0082-F F Barrion, Dominador A. Group C 02-May-06 01-May-09 Central Park 1 Condominium, D. Jorge St., Pasay City 889-4805 889-5575 Pasay City

0430 Easter Drive, D. Jakosalem St., Cogon-Ramos, (032) 253-

83 0083-F F B.C. Hortellano & Co. Group B 04-May-06 03-May-09 (032) 255-3670 Cebu City
Cebu City 6188
2nd Flr., Amdeco Bldg., A.C. Cortes Ave., Mandaue,
84 0084-F F A.V. Tidoso & Co. Group C 07-Jun-06 06-Jun-09 344-03-44 344-0343 Cebu City
Cebu City

85 0085-F F Gatmaitan and Associates, CPAs Group C 21-Jun-06 20-Jun-09 178 Aguirre Ave., BF Homes Paranaque City 820-4004 825-0363 Las Piñas City

Unit 404 Tiffany, Eisenhower St., Greenhills, San

86 0086-F F J. San Pascual & Co. Group B 29-Jun-06 28-Jun-09 723-8265 723-9981 San Juan
Juan, Metro Manila
Mandaluyong
87 0087-F F C.M. Ilagan & Associates Group C 02-Aug-06 01-Aug-09 346 Dansalan St., Brgy. Malamig, Mandaluyong City 535-9005 533-9389
City
14F Diamond St., Cypress Village, Brgy. Samson,
88 0088-F F Dela Cruz Tatunay Yu & Co. Group B 03-Aug-06 02-Aug-09 366-7505 Quezon City
Balintawak, Quezon City

89 0089-F F Noel M. Pamintuan & Co., CPAs Group C 29-Aug-06 28-Aug-09 2/F NMP Bldg., Villa Angela Main Gate, Angeles City 322-7004 888-2986 Angeles

90 0090-F F Bitong & Co., CPAs Group C 25-Oct-06 24-Oct-09

Esgana, Miranda-Esgana & No. 19 San Nicolos St., St. Martin Village, Paranaque
91 0091-F F Group C 07-Nov-06 06-Nov-09 820-1835 Paranaque City
Associates City

SP - Sole Practitioner
F - Auditing Firm As of March 2007
 Type of Date TELEPHONE FAX
No. Name Expiry Date Address AREA
Accreditation Accredited NUMBER NUMBER
4F A.B. Sandoval Bldg., Shaw Blvd. Cor Oranbo Drive,
92 0092-F F A.I. Gutierrez & Associates Group C 29-Nov-06 28-Nov-09 631-9382 6338492 Pasig City
Pasig City
Leonardo Vicente & Associates, 23 C. Alberto St., BF Resort Village, Pamplona, Las
93 0093-F F Group C 30-Nov-06 29-Nov-09 873-5731 874-3437 Las Piñas City
CPAs Pinas City
L2 B12 Phase 2E Cauliflower St., Greenwood
94 0006-A SP Borleo, Brigida H. Group C 06-Sep-06 05-Sep-09 642-8779 6439619 Cainta, Rizal
Executive Village, Cainta, Rizal
95 0018-A SP Bayang, Grace E. Group C 27-Sep-06 26-Sep-09 19 D Latukan St., Quezon City 364-86-35 Quezon City
96 0029-A SP Elises, Jose Group A* 21-Jan-03 20-Jan-06 Door A Espino Apartment St., Davao City 224-5288 Davao City

97 0082-A SP Venzon, Gloria C. Group C 27-Sep-06 26-Sep-09 161 Aguirre Ave., BF Homes, Sucat, Paranaque 820-1243 Paranaque City

98 0132-A SP Santos, Jaime B. Group A* 18-Mar-04 18-Mar-07 565 M. Pacundo St., Pasay City Pasay City
Unit 6, Upper Penthouse, Legaspi Tower 200, Paseo
99 0133-A SP Veloria, Antonio S. Group A* 25-Mar-04 25-Mar-07 812-7978 Makati City
de Roxas, Makati City
Virgen SG Brgy. Bldg., 3rd Flr., Rms. 325 & 326 (034) 433-
100 0149-A SP Maalat, Ernesto R. Group C 22-Sep-05 22-Sep-08 (034) 434-2148 Bacolod City
Lacson corner 6th Street, Bacolod City 3184
Rms. 221-222 Plaza Mart City Mall, Gonzaga St.,
101 0152-A SP Inventor, Miranda & Associates Group C 20-Jan 20-Jan-08 (034) 434-6963 Bacolod City
Bacolod City

102 0153-A SP Padilla, Amelia O Group C 14-Oct-04 14-Oct-07 Gate 4, PRCI Compound, Brgy. Carmona, Makati City 896-1279 Makati City

103 0159-A SP Isidro, Ricardo I. Group B 04-Nov-04 04-Nov-07 38 Estacio Subdivision, Martires, Pateros Pateros

104 0161-A SP Victoria, Loreto U. Group B 25-Nov-04 25-Nov-07 1369 Pagkakaisa St. Brgy. Kasilawan, Makati City 893-3984 Makati City

Blk. 12 Lot 17A, Woodlane Subd., Malagasang 1-A,

105 0165-A SP Jimenez, Jowel V. Group B 23-Dec-04 23-Dec-07 637-2159 Cavite City
Imus, Cavite
(049)511-
106 0170-A SP Alon, Emma L. Group C 20-Jan-05 20-Jan-08 2nd Flr., Royal Star Bldg., Capinpin St., Biñan, Laguna (049) 411-3028 Laguna
6014
Suite 401. 4th Flr., Lyman Ogilby Centrum, 358
107 0171-A SP Ismael, Christopher U. Group B 20-Jan-05 20-Jan-08 Baguio City
Magsaysay Ave., Baguio City
Mezzanine Flr., Divina Gracia Bldg., Quezon St., Iloilo
108 0172-A SP Biado, Gloria G. Group C 27-Jan-05 27-Jan-08 337-0537 Iloilo City
City
109 0173-A SP Roldan, Florentino P. Group C 27-Jan-05 27-Jan-08 No. 35 Fajardo Extension, Jaro, Iloilo City 320-4749 Iloilo City
Purok Santan, Zone 3, Mabini St., Cadiz City, Negros 493-0552
110 0174-A SP Salado, Fortunato, Jr. C. Group C 27-Jan-05 27-Jan-08 Negros Occ.
Occidental 4931-157
111 0177-A SP Aquino, Romulo O. Group C 10-Feb-05 10-Feb-08 194-B C. dela Paz St., Caniogan, Pasig City 747-7986 Pasig City

112 0181-A SP Fabian, Lalaine L. Group C 10-Mar-05 10-Mar-08 Corner Gabaldon and Burgos St., Cabanatuan City (044) 463-1143 Cabanatuan

113 0182-A SP Guerrero, Pedro P. Group B 3-Mar-05 3-Mar-08 5/F Isabel Building, F. Cayco St., España, Manila 303-1522 City of Manila

114 0186-A SP Tuazon, Remedios V. Group C 17-Mar-05 17-Mar-08 176 Imelda Street, Brgy. Cabu, Cabanatuan City (0916) 434-1666 Cabanatuan

Rm. 500-503 MC Building, No. 66 N.S. Amoranto Ave.,

115 0188-A SP Ayson, Patrocino A. Group C 17-Mar-05 17-Mar-08 740-3878 Quezon City
La loma, Quezon City

116 0191-A SP Jimenez, Armando J. Group C 22-Mar-05 22-Mar-08 507 Landsdale Tower, 86 Mo. Ignacia Avenue, Q.C. 371-1351 Quezon City

117 0197-A SP Alcantara, Luis M. Group B 7-Apr-05 7-Apr-08 No. 6, 4th Street, BBB, Marulas, Valenzuela City 291-6878 Valenzuela
Suite 314 Anita Bldg., 1300 Quezon Ave corner Timog
118 0198-A SP Abad, Ignacio V. Group C 7-Apr-05 7-Apr-08 371-9084 Quezon City
Avenue, Quezon City

SP - Sole Practitioner
F - Auditing Firm As of March 2007
 Type of Date TELEPHONE FAX
No. Name Expiry Date Address AREA
Accreditation Accredited NUMBER NUMBER

c/o Sobremonte & Uy Associates Consultancy Co.

119 0199-A SP Torre, Merrilyn S. Group C 17-Mar-05 17-Mar-08 323-3333 Caloocan City
No. 50, 8th Avenue, West Grace Park, Caloocan City

253-1441
120 0202-A SP Dam, Edward Group C 7-Apr-05 7-Apr-08 21197 Severino Reyes St., Sta. Cruz, Manila City of Manila
253-1443
Unit 5 Ragasa Commercial Complex, National Highway, (049) 545-2880
121 0205-A SP Almendrala, Juancho F. Group C 14-Apr-05 14-Apr-08 Laguna
Brgy. Parian, Calamba, Laguna (049) 545-6979
Rm. 203, MCR Industries Bldg., 495 Boni Ave., 533-2287 Mandaluyong
122 0206-A SP Gacula, Ma. Fe Glycyrrhiza T. Group C 14-Apr-05 14-Apr-08
Mandaluyong City 532-5071 to 74 City
No. 14 Evangeline Pascual St., BF Resort Village,
123 0208-A SP Nenita I. Basconcillo Group C 27-Apr-05 27-Apr-08 Las Piñas City
Pamplona, Las Piñas, Metro Manila 875-3165
No. 14 Evangeline Pascual St., BF Resort Village, Las
124 0208-A SP Basconcillo, Nenita I. Group C 27-Apr-05 27-Apr-08 875-3165 Las Piñas City
Pinas
(034) 435-
125 0209-A SP Bantillan, Jerry F. Group C 27-Apr-05 27-Apr-08 Rm. 9 JS Building, Lacson Street, Bacolod City (034) 434-2878 Bacolod City
1165
Unit H 3F Maryville Square, Saluysoy, Meycauayan, (044)840-
126 0210-A SP Orosco, Gerardo J. Group C 21-Apr-05 21-Apr-08 (044) 840-6194 Bulacan
Bulacan 6194
127 0215-A SP Nocum, Teodoro R. Group C 06-May-05 06-May-08 Suite 2106, 88 Corporate Center, Makati City 830-2033 Makati City
7 P. Guevarra St., BF Resort Village, Las Piñas City,
128 0216-A SP Luzviminda Ortega Group C 06-May-05 05-May-08 Las Piñas City
Metro Manila 872-5467
129 0217-A SP Minerva R. Pascua Group C 06-May-05 06-May-08 185 B Iriga St., La Loma, Quezon City 416-8179 Quezon City

130 0218-A SP Zurbano, Ruben E. Group C 06-May-05 06-May-08 Quezon City

18-A Malong St., Brgy Marilag, Project 4, Quezon City 439-2839
361-5358;
131 0219-A SP Yu, Romualdo L. Group B 06-May-05 06-May-08 Caloocan City
#74 M. Hizon St., 10th Ave., Caloocan City 330-1835 367-1009
120 Sta. Magdalena St., SAV-14, San Isidro,
132 0227-A SP Dela Cruz, Carlomagno B. Group B 12-May-05 12-May-08 826-2979 826-2979 Paranaque City
Parañaque City
133 0228-A SP Joven, John C. Group C 19-May-05 19-May-08 R-401 Juan Luna St., Binondo, Manila 241-5030 City of Manila
134 0229-A SP Mendoza, Paciencia B. Group C 19-May-05 19-May-08 182 Esteban Mayo Street, Lipa City, Batangas (043) 756-3895 Batangas
135 0230-A SP Revilla, Charito D. Group C 27-May-05 27-May-08 026 Brgy. San Isidro, Bay, Laguna (0916)349-9683 Laguna
5th Flr., NYTM Building, 819 Ilaya St., San Nicolas, 241-8441
136 0231-A SP Maturgo, Narciso C. Group C 21-Apr-05 21-Apr-08 City of Manila
Manila 241-8383
Unit 11, Sycamore Arcade, Alabang Zapote Road,
137 0232-A SP Barrientos, Benedicta F. Group C 21-Apr-05 21-Apr-08 850-8006 807-1425 Muntinlupa City
Muntinlupa City
138 0233-A SP Galang, Lydia Y. Group C 27-Apr-05 27-Apr-08 San Jose, Occidental Mindoro (043) 491-1030 Mindoro
139 0234-A SP Santiago, Emmanuel C. Group C 16-Jun-05 16-Jun-08 2004 F. Agoncillo St., Malate, Manila 525-6017 City of Manila

Blk. 32 Lot 11, Lauaan St., Central Phase 3, Camella

140 0235-A SP Gemora, Marites S. Group C 23-Jun-05 23-Jun-08 (146)572-0521 Cavite City
Homes, Spring Ville City, Molino, Bacoor, Cavite

141 0236-A SP Encontro, Romeo V. Group C 07-Jul-05 07-Jul-08 71 California St., Christine Ville, Rodriguez, Rizal 948-9632 Rizal
Rm. 2, Riverside Buildings, Pison Compound, Molo,
142 0237-A SP Castro, Amarylis Josephine C. Group C 12-Jul-05 12-Jul-08 0917-3026479 Iloilo City
Iloilo City

143 0238-A SP Ong, Lagrimas N. Group B 12-Jul-05 12-Jul-08 26 Eight., UPS V Sucat, Paranaque City 825-9534 Paranaque City

B5 L5 St. George St., Sto. Niño Village Phase 4,

144 0245-A SP Manaloto, Gilberto L. Group C 21-Apr-05 21-Apr-08 861-8018 Muntinlupa City
Tunasan, Muntinlupa City

SP - Sole Practitioner
F - Auditing Firm As of March 2007
 Type of Date TELEPHONE FAX
No. Name Expiry Date Address AREA
Accreditation Accredited NUMBER NUMBER
JBS Star Press, Abellanosa St. corner Sis
145 0246-A SP Sy Bang, Ma. Emma T. Group C 04-Aug-05 04-Aug-08 (042)710-6690 Lucena City
Street,Lucena City
Rm. 255 Padilla-De los Reyes Bldg., 232 Juan Luna
146 0247-A SP Gotuaco, Quirino C. Group C 04-Aug-05 04-Aug-08 241-6844 241-6690 City of Manila
St., Binondo, Manila

147 0250-A SP Manzano, Rufino Group C 18-Aug-05 18-Aug-08 No. 26 Acuna Drive, Tandang Sora, Quezon City 926-4129 926-4130 Quezon City

Unit 2316 Cityland 10 Condominium , Tower 1, 6815

148 0251-A SP Du, Cleopatra A. Group C 18-Aug-05 18-Aug-08 817-7280 817-7379 Makati City
H.V. Dela Costa St., Salcedo Village, Makati City

149 0252-A SP Lin, Debbie Karen T. Group C 18-Aug-05 18-Aug-08 837 Masangkay St., Binondo, Manila 252-0096 252-0819 City of Manila
No. 12 Elihan St., Masambong, San Francisco Del
150 0254-A SP Barranco, Ignacio G. Group C 25-Aug-05 25-Aug-08 364-4717 Quezon City
Monte, Quezon City

151 0256-A SP Pagompatun, Mohammad S. Group C 8-Sep-05 8-Sep-08 2/F LK Building. Dolores, San Fernando, Pampanga (045) 961-31-01 Pampanga

No. 3 Pasooy St., Brgy. Masambong, SFDM, Quezon

152 0257-A SP De los Reyes, Mario Enrique Group C 18-Aug-05 18-Aug-08 365-1937 Quezon City
City
Rm. 105 Realty Investments Bldg., 195 EDSA, Mandaluyong
153 0258-A SP Leonida, Rosemarie S. Group B 08-Sep-05 08-Sep-08 726-3478
Greenhills, Mandaluyong City City
(032) 344-
154 0259-A SP Nonato, Wan Margaret Group B 31-Aug-05 31-Aug-08 Tulips Center, A.S. Fortuna St., Manduae City (032) 3447720-27 Cebu City
7725
Rm. 220, BPI Condominium Bldg., Plaza Cervantes,
155 0260-A SP Halili, Eduardo C. Group B 22-Sep-05 22-Sep-08 242-1079 242-0857 City of Manila
Binondo, Manila
(034) 433-3295
156 0261-A SP Granada, Atilla D. Group C 24-Jun-04 24-Jun-07 Rms. 211-213 Yusay Bldg., Araneta St. Bacolod City Bacolod City
435-0446
Makati Executive Tower 1, 7652 Dela Rosa St., Pio del
157 0267-A SP Leong, Anito C.W. Group B 06-Oct-05 06-Oct-08 Makati City
Pilar, Makati City
Blk. 55 Lot 12 P1-C Kaunlaran Village, Navotas, Metro 831-8000 loc.
158 0268-A SP Oroceo, Ofelia P. Group B 06-Oct-05 06-Oct-08 843-95-05 Navotas
Manila 4501
159 0271-A SP Mendoza, Rufo R. Group C 25-Oct-05 25-Oct-08 H. Latorre St., Barangay 10, Lipa City, Batangas (043) 756-3828 Batangas

160 0272-A SP Serrano, Rosnoni C. Group C 18-Oct-05 18-Oct-08 Loro St., P-12, Unit V Commonwealth, Quezon City 431-5292 Quezon City

161 0275-A SP Borja, Nilda T. Group C 10-Nov-05 10-Nov-08 No. 5 Solville Subdivision, Novaliches, Quezon Ctiy 930-8211 Quezon City

162 0276-A SP Roque, Jr. Feliciano D. Group C 24-Nov-05 24-Nov-08 9 Malac corner Wayan St., Quezon City 363-8122 364-5391 Quezon City
163 0277-A SP Tan, Jr. Antonio V. Group C 24-Nov-05 24-Nov-08 1335 G. Araneta Avenue, Quezon City 414-6238 Quezon City
164 0278-A SP Taruc, Milani L. Group C 24-Nov-05 24-Nov-08 4-B Pescador St., Baritan 1404 Malabon 911-8213 913-6035 Malabon
(02) 429-
165 0282-A SP Concepcion, Rossana A. Group C 01-Dec-05 01-Dec-08 L16 B3 Mercedes Homes III, Binan, Laguna (049) 512-8538 Laguna
4802
166 0283-A SP Ocampo, Francisco P. Group C 07-Dec-05 07-Dec-08 1008 Ma. Cristina St., Sampaloc, Manila 743-6928 743-6928 City of Manila
167 0284-A SP Velasco, Abelardo D. Group C 15-Dec-05 15-Dec-08 Poblacion 1, Currimao, Ilocos Norte Ilocus Norte

168 0285-A SP Dela Cruz, Eduardo L. Group C 15-Dec-05 15-Dec-08 Blk 52 Lot 14 Golden City Homes, Sta. Rosa, Laguna (049) 247-4841 Laguna

169 0289-A SP Sabado, Carlo B. Group C 12-Jan-06 12-Jan-09 12 Daproza St., General Santos City (083) 302-6328 General Santos

3/F Odabas Building

170 0290-A SP Sabado, Oscar F. Group C 12-Jan-06 12-Jan-09 (083) 553-2358 General Santos
12 Daproza St., General Santos City

SP - Sole Practitioner
F - Auditing Firm As of March 2007
 Type of Date TELEPHONE FAX
No. Name Expiry Date Address AREA
Accreditation Accredited NUMBER NUMBER
LCF Bldg., 52 Alabang Zapote Rd., Pamplona, Las
171 0291-A SP Cruz, Luis R. Group C 12-Jan-06 12-Jan-09 873-9085 Las Piñas City
Pinas City
37 Targa St., Village East, Executive Homes, Cainta,
172 0292-A SP Legaspi, Marcos A. Group C 26-Jan-06 26-Jan-09 656-1437 Rizal
Rizal
173 0293-A SP Operario, Alberto Y. Group C 26-Jan-06 26-Jan-09 A. Mabini St., cor. Kalaw St., Ermita, Manila 884-11-94 City of Manila

174 0294-A SP Sabado, Joel B. Group C 02-Feb-06 02-Feb-09 12 Daproza St., General Santos City (083) 302-1283 General Santos

175 0295-A SP Codiñera, Ethel E. Group C 02-Feb-06 02-Feb-09 1 Rd. 12-A, UPS-5, Sucat, Parañaque 829-1961 Paranaque City

176 0296-A SP Machica, Michael A. Group C 02-Feb-06 02-Feb-09 204 P. Burgos St., Tacloban City, Leyte (053) 523-5022 523-5122 Tacloban, Leyte

(062) 992-
177 0297-A SP Balagot, Felicisima A. Group C 16-Feb-06 16-Feb-09 191 Don Alfro St., Tetuan, Zamboaanga City (062) 991-2567 Zamboanga
4350
6th Ave. Agro-Macro Subdivision, Cabancalan,
178 0298-A SP Codilla, Rolando A. Group C 16-Feb-06 16-Feb-09 (032)348-7663 Cebu City
Mandaue City
179 0299-A SP Yap, Ulysses Antonio C. Group C 23-Feb-06 22-Feb-09 No. 37 Juan Luna Avenue, Mabolo, Cebu City (032) 231-0110 Cebu City
Garden Level Corinthian Plaza, Paseo de Roxas,
180 0300-A SP Danao, Norma Q. Group B 16-Feb-06 16-Feb-09 545-4628 Makati City
Makati City
Blk 11 Lot 49, Villa Luisa Homes 1, San Agustin II
181 0305-A SP Villabroza, Flordeliza A. Group C 02-Mar-06 02-Mar-09 (046)4165480 9734958 Cavite City
Dasmarinas, Cavite City
St. Dominic Villa, San Agustin, City of San Fernando,
182 0315-A SP Villanueva, Lorina D. Group C 10-Mar-06 10-Mar-09 (045) 961-5899 Pampanga
Pampanga

183 0319-A SP Inting, Arturo N. Group B 10-Mar-06 10-Mar-09 Rm. 203 Macias Bldg., 118 Tres de Abril St., Cebu City 261-0903 Cebu City

Rm. 105 Realty Investments Bldg., 195 EDSA, Mandaluyong

184 0320-A SP Ong, Jacqueline O. Group C 23-Mar-06 23-Mar-09 726-3478
Greenhills, Mandaluyong City City
1st Door Uro Building, Tomas Claudio St., Zamboanga
185 0321-A SP Chua, Roselyn T. Group C 23-Mar-06 23-Mar-09 (062) 991-5560 Zamboanga
City

186 0322-A SP Fernando, Armando T. Group C 23-Mar-06 23-Mar-09 32 Philip St., Multinational Village, Paranaque City 541-3408 821-0621 Paranaque City

3/F Mesu Realty Corporation Bldg. 937 EDSA Philam,

187 0323-A SP Nebit, Edmund L. Group C 23-Mar-06 23-Mar-09 929-7469 929-9815 Quezon City
Quezon City
Greenwoods Executive Village, 30 Redbud St., Cainta,
188 0329-A SP Villarba, Rosario Q. Group B 23-Mar-06 23-Mar-09 642-9596 642-9596 Rizal
Rizal

189 0330-A SP Atienza, Evelyn E. Group C 30-Mar-06 30-Mar-09 Unit H CI Bldg., Camarin Rd. Deparo, Caloocan City 961-2893 Caloocan City

1805 Cityland 10 Tower 2, H.V. Dela Costa St., Makati

190 0331-A SP Calica, Joseph Cedric V. Group C 30-Mar-06 30-Mar-09 841-0462 893-0387 Makati City
City
191 0333-A SP Harina, Ricardo M. Group C 30-Mar-06 30-Mar-09 300 Narra Drive, Tugbungan, Zamboanga City (062)991-9101 Zamboanga
337 ILA Homes Subd., Daang Amaya II, Tanza , Cavite
192 0335-A SP Rufin, Joseph A. Group C 30-Mar-06 30-Mar-09 (0436) 885-1002 Cavite City
City
5 Dalsol St., GSIS Village, Brgy. Sangandaan, Proj. 8,
193 0336-A SP Yu, Anecito M. Group C 30-Mar-06 30-Mar-09 927-4710 Quezon City
Quezon City
214 10th Avenue corner Rizal Ave. Extensioin,
194 0342-A SP Tiu, Wilfred S. Group C 11-Apr-06 10-Apr-09 323-2958 Caloocan City
Caloocan City

SP - Sole Practitioner
F - Auditing Firm As of March 2007
 Type of Date TELEPHONE FAX
No. Name Expiry Date Address AREA
Accreditation Accredited NUMBER NUMBER
6-H Vernida 1 Bldg., 120 Amorsolo St., Legaspi Village,
195 0343-A SP Rempillo, Ligaya E. Group C 11-Apr-06 10-Apr-09 896-75-77 759-37-45 Makati City
Makati City
196 0344-A SP Celzo, Jocelyn R. Group C 11-Apr-06 10-Apr-09 Velasquez St., Bangiad, Taytay, Rizal 679-4320 Rizal
Rm. 212 Marvel Bldg., No. 2 , 576 Juan Luna St.,
197 0345-A SP Vitug, Juanito I. Group C 11-Apr-06 10-Apr-09 241-7670 241-76-61 Manila
Binonondo, Manila
198 0346-A SP Calaguas, Virgilio J. Group C 12-Apr-06 11-Apr-09 1 M. Marcos St., San Juan 532-2715 San Juan
068 Aparente Avenue, Soriano Subd., City Heights,
199 0347-A SP Cailing, Pepe L. Group C 12-Apr-06 11-Apr-09 552-4756 552-1303 General Santos
General Santos City
200 0348-A SP Pascual, Artemio A. Group C 12-Apr-06 11-Apr-09 41 Times St., West Triangle, Quezon City 98-72-21 Quezon City
201 0349-A SP Belinario, Felomino S. Group C 12-Apr-06 11-Apr-09 1915 Agoncillo St., Malate Manila 536-84-49 Manila

202 0350-A SP Sibayan, Amelita I. Group C 12-Apr-06 11-Apr-09 23 Rd. 14, Brgy. Bahay Toro, Project 8, Quezon City 926-4199 Quezon City

203 0351-A SP Dalauta, Eugenio O. Group C 12-Apr-06 11-Apr-09 2/F Sintrade Bldg., 424 Villanueva St., Butuan City (085) 342-8166 Butuan City

204 0352-A SP Lim, Marcos T. Group C 12-Apr-06 11-Apr-09 4759 Rd. 3 V. Mapa St., Sta. Mesa, Manila 714-7056 714-7056 Manila
205 0353-A SP Torres, Milagros R. Group C 12-Apr-06 11-Apr-09 Ireneville Subd. 4, Binan, Laguna Laguna
288 Private E. Reyes,Brgy. New Zaniga, Mandaluyong Mandaluyong
206 0354-A SP Casedo, Franklin R. Group C 12-Apr-06 11-Apr-09 714-9906 747-1660
City City
207 0355-A SP Del Mundo, Elena C. Group C 12-Apr-06 11-Apr-09 1736 A. Bonifacio St, Santa Cruz, Laguna. (049) 808-2981 Laguna
(064)421-
208 0357-A SP Pizarro,, Dominador F. Group C 03-May-06 02-May-09 Bee Kee Bldg., A. Dorotheo St., Cotabato City (064) 421-5515 Cotabato City
3269
243 Pearl St., Sta. Lucia Village V, Punturin,
209 0358-F SP Antipasado, Jr. Tarcisio B. Group C 03-May-06 02-May-09 445-12-23 Valenzuela
Valenzuela City
210 0359-A SP Chua, Trinidad S. Group C 02-May-06 01-May-09 34 Klawit St., San Jose, Caloocan City 365-3535 Caloocan City
211 0361-A SP Pascual, Manuel M. Group C 02-May-06 01-May-09 2nd Flr. Ormoc Superdome, Ormoc City 255-3453 560-5552 Ormoc City

212 0362-A SP Panganiban, Moises M. Group C 02-May-06 01-May-09 Dologon, Maramag 8714 Bukidnon (0917) 718-0165 Bukidnon

213 0364-A SP Oliveros, Dick D. Group C 12-May-06 11-May-09 12 Afghanistan St., Better Living, Paranaque City 776-8461 776-2322 Paranaque City

2/F ATCI Building, 1049 Metropolitan Avenue, Makati

214 0365-A SP Viloria, Mario A. Group C 12-May-06 11-May-09 8971391 Makati City
City
(032) 253-
215 0366-A SP Danlag, Ricardo, Jr. Group B 12-May-06 11-May-09 Mezzanine D, GMT Building II Junquera St., Cebu City (032) 2537371 Cebu City
7371
216 0367-A SP Llovido, Armando T. Group C 25-May-06 24-May-09 11-A Apo St., Sta. Mesa Heights, Quezon City 412-2376 415-3412 Quezon City
217 0368-A SP Go, Anthony T. Group C 02-Jun-06 01-Jun-06 No. 222-B G. Reyes St., Pasay City 833-7875 Pasay City
218 0369-A SP Agustin, Juan T. Group C 02-Jun-06 01-Jun-06 San Lorenzo, San Nicolas, Ilocos Norte (077) 781-2359 Ilocus Norte
LG 58 Cityland Dela Rosa Condominium, 7648 Dela
219 0370-A SP Celestino, Samuel C. Group C 25-May-06 24-May-09 816-6569 Makati City
Rosa St., Makati City
L# B3 Romarosa Townhomes, Luzon Avenue, Quezon
220 0374-A SP Bonilla, Sonny S. Group C 06-Jun-09 05-Jun-09 953-0275 Quezon City
City
26 Jaguar St., Village East Executive Homes, Felix
221 0375-A SP Aguilar, Danilo T. Group C 02-Jun-06 01-Jun-09 656-1972 361-67400 Rizal
Avenue, Cainta, Rizal
B12 L24 Villa De Primarosa, Buhay na Tubig, Imus, (046) 474-
222 0378-A SP Minel, Luzviminda V. Group C 22-Jun-06 21-Jun-09 (046)474-0453 Cavite City
Cavite 0453

223 0379-A SP Lapuz, Beatriz B. Group B 29-Jun-06 28-Jun-09 Unit 16 Borromeo Arcade, F. Ramos St, Cebu City (032)254-5718 Cebu City

SP - Sole Practitioner
F - Auditing Firm As of March 2007
 Type of Date TELEPHONE FAX
No. Name Expiry Date Address AREA
Accreditation Accredited NUMBER NUMBER
224 0381-A SP Anyayahan, Philip M. Group C 26-Jul-06 25-Jul-09 65 Nimbus St., Moonwalk Village, Las Pinas City 805-2911 Las Piñas City

225 0382-A SP Gutierez, Josephine A. Group C 26-Jul-06 25-Jul-09 No. 6 St. Benedict St., St. Joseph Park, Las Pinas City 523-8371 526-0710 Las Piñas City

226 0383-A SP Mata, Gertrudes T. Group C 26-Jul-06 25-Jul-09 Sto. Nino Compound, Panganiban St., Cebu City 423-9405 259-9661 Cebu City
227 0384-A SP Zarraga, Clarita T. Group C 26-Jul-06 25-Jul-09 No. 28 N. Domingo St., New Manila, Quezon City 725-0049 724-3920 Quezon City
Blk 8 Lot 4 E. Jacinto St., Cherry Homes Subdivision I,
228 0385-A SP Go, Rachel V. Group C 26-Jul-06 25-Jul-09 0916-447-3068 Cavite City
Bacoor Cavite
229 0387-A SP Uy, Loly N. Group C 02-Aug-06 01-Aug-09 613 Carlos Palanca St., Quiapo, Manila 736-2664 Manila
Pear St., Valley View Executive Village II, Valley Golf
230 0389-A SP Guillermo, Gregoria Gracy A. Group A 15-Aug-06 14-Aug-09 658-2193 Antipolo
Road, Antipolo City
15 Mayon St., Montevista Heights Subdivision, Dolores,
231 0390-A SP Padro,Jr. Zosimo L. Group C 15-Aug-06 14-Aug-09 658-0165 671-5857 Taytay, Rizal
Taytay, Rizal
232 0391-A SP Que, Agustina L. Group C 29-Aug-06 28-Aug-09 1241 G. Araneta St., Tondo, Manila 241-0755 Manila
4th Floor, Casmer Building, Salcedo Village, Makati
233 0393-A SP Absalud, Elena C. Group C 10-Oct-06 09-Oct-09 893-7614 Makati City
City
28 Aries corner Pieces St., Carmel V Subdivision,
234 0394-A SP Legaspi, Angelita R. Group C 11-Oct-06 10-Oct-09 456-16-64 Quezon City
Tandang Sora, Quezon City
235 0397-A SP Bañas, Dan C. Group C 25-Oct-06 24-Oct-09 No. 13, Aries St., Moonwalk Village, Las Pinas 822-1722 Las Piñas City
236 0398-A SP Bitong, Raul R. Group C 25-Oct-06 24-Oct-09 12 M. Gregorio St., Project 4, Quezon City 913-9806 Quezon City
Unit 208, Tulip Bldg., South Zuzuarregui St., Old
237 0399-A SP Saway, Romualdo M. Group C 25-Oct-06 24-Oct-09 436-7119 Quezon City
Balara, Quezon City
A31F California Carbonson, Libertan St., Mandaluyong Mandaluyong
238 0400-A SP Yabut, Leonardo T. Group C 07-Nov-06 06-Nov-09 445-1362
City City
239 0401-A SP Cuevas, Carmencita L. Group C 07-Nov-06 06-Nov-09 102 A. Bonifacio Ave., Barangka, Marikina City 941-4496 Markina City
206 KB Lepanto Bldg., S.H. Loyola corner P. Campa
240 0403-A SP Dungca, Aurora M. Group C 14-Nov-06 13-Nov-09 735-5339 Manila
St., Sampaloc, Manila

241 0404-A SP Enriquez, Ernesto C. Group C 14-Nov-06 13-Nov-09 No. 26 J. Cruz Street, Sta. Ana, San Mateo, Rizal 942-1295 Rizal

Suite 6-B, Tempus Place Condominium II, No. 2 A.

242 0405-A SP Veluz, Ramon M. Group C 16-Nov-06 15-Nov-09 925-3977 434-0480 Quezon City
Matalino Rd., Diliman, Quezon City
Blk. 7 Lot 10, St. Peter St., Tierra Verde Subdivision,
243 0406-A SP Delas Alas, Lucio B. Group C 22-Nov-06 21-Nov-09 (043) 980-0439 Batangas
Pallocan West, Batangas City
Velvet Trading Building, Enriquez Compound, Balibago, (045)625-
244 0408-A SP Roque, Redentor G. Group C 29-Nov-06 28-Nov-09 (045)892-1977 Angeles
Angeles City 8163
245 0411-A SP Cruz, Judith B. Group C 11-Dec-06 10-Dec-09 119 Scout Fernandez, Diliman, Quezon City 827-67-57 Quezon City

246 0413-A SP Caleon, Luisa A. Group C 13-Dec-06 12-Dec-09 1B SJB Townvilla, 8 Scout Tuazon St., Quezon City 416-0866 411-3496 Quezon City

No. 5 Monte Caseros St., Montevideo Subdivision,

247 0414-A SP Ang, Glenda N. Group C 20-Dec-06 19-Dec-09 289-1575 Rizal
Mambog, Binangonan, Rizal
Diamond St., Casimiro Townhouse, Talon, Las Pinas
248 0415-A SP Yungco, Nella L. Group C 20-Dec-06 19-Dec-09 805-1810 Las Piñas City
City

249 0416-A SP Huang, Leopoldo G. Group C 27-Dec-06 26-Dec-09 Gov. Ramos Avenue, Fairview Drive, Zamboanga City 993-0647 Zamboanga

Afghanistan St., Better Living Subdivision, Paranaque

250 0417-A SP Aguilar, Salvador C. Group C 04-Jan-07 03-Jan-10 844-8441 893-7375 Paranaque City
City

SP - Sole Practitioner
F - Auditing Firm As of March 2007
 Type of Date TELEPHONE FAX
No. Name Expiry Date Address AREA
Accreditation Accredited NUMBER NUMBER
Blk 12 Lot 65 Regency Townhomes, Sampaloc 2,
251 0418-A SP Mance, Rosalinda A. Group C 04-Jan-07 03-Jan-10 526-7359 Cavite City
Dasmarinas, Cavite City
Rm. 22 Newton Place, 1382 Newton St.,
252 0419-A SP Alover, Marita B. Group C 04-Jan-07 03-Jan-10 888-4591 Makati City
Makati City
253 0420-A SP Bautista, Enrique T. Group C 04-Jan-07 03-Jan-10 126 P. Zamora St., Caloocan City 362-24-02 Caloocan City
254 0421-A SP Chua, Lin Lay Group C 04-Jan-07 03-Jan-10 2059 M. Natividad St., Sta. Cruz,Manila 781-5916 Manila
No. 272 Rainbow Ave. Rainbow Village,
255 0422-A SP Jose, Angelito B. Group C 04-Jan-07 03-Jan-10 665-5952 Rizal
Angono, Rizal
1011 Westgate Plaza, 120 H.V. Dela Costa
256 0425-A SP Ledesma, Minda O. Group C 08-Jan-07 07-Jan-10 812-23-68 Makati City
St., Salcedo Village, Makati City
73 Forest Hills Subdivision, Novaliches,
257 0426-A SP Bernardino, Rosario V. Group C 10-Jan-07 09-Jan-10 936-44-10 Quezon City
Quezon City
Unit 615 Cityland Shaw Tower, Shaw
258 0427-A SP Guarin, Rosalie D. Group C 29-Jan-07 29-Jan-07 Boulevard cor. St. Francis St., Mandaluyong 636-28-47 Mandaluyong City
City
7787 St. Paul St., San Antonio Village, Makati
259 0430-A SP Fua-Geronimo, Ellinor Group C 02-Feb-07 02-Feb-10 845-4366 Makati City
City
Alexander E. Ramos & Suite 815 Herrera Tower, V. A. Rufino cor.
260 0094-F F Group C 02-Feb-07 02-Feb-10 892-7284 817-3927 Makati City
Associates Valero Street, Salcedo Village, Makati City
Montalban Building, AD Curato Street, Butuan (085) 341-5305
261 0435-A SP Villanueva, Roberto F. Group C 06-Feb-07 05-Feb-10 Butuan City
City (085) 225-2380

262 0436-A SP San Pedro, Miguela G. Group C 07-Feb-07 06-Feb-10 82 Mabituan Street, Masambobg, Quezon City 413-1566 Quezon City

65 Nimbus St., Moonwalk Village, Las Pinas

263 0437-A SP Anyayahan, Leonardo A. Group C 13-Feb-07 12-Feb-10 805-2911 Las Piñas City
City
15 PJV Homes Subdivision, Andres Abellana
264 0438-A SP Basilides, Mandawe, Jr. C Group C 13-Feb-07 12-Feb-10 (032) 255-6570 Cebu City
Street, Guadalupe, Cebu City
(053) 321-2709
265 0439-A SP Nicanor, Leticia C. Group C 13-Feb-07 12-Feb-10 245 Real Street, Tacloban City, leyte Leyte
(053) 523-3239
266
Nepomuceno, Suner & 3/F Towncall Building, Maharlika Highway, (044) 600-
267 0096-F F Group C 13-Feb-07 12-Feb-10 (044) 600-2890 Cabanatuan
Associates Cabanatuan City 3559
805 The Pearlbank Centre, 146 Valero Street, 817-1244
268 0441-A SP Balili, Alexander Jr. S. Group C 15-Feb-07 14-Feb-10 893-4724 Makati City
Salcedo Village, Makati City 812-3477
Gov. Ramos Avenue, Fairview Drive,
269 0442-A SP Ong-Huang, Madeline Z. Group C 15-Feb-07 14-Feb-10 (062) 993-0647 Zamboanga City
Zamboanga City
Gonzales Subdivision, Bula, General Santos
270 0443-A SP Isabelita Chua-Ang Group C 15-Feb-07 14-Feb-10 (083) 552-4353 General Santos
City
271 0444-A SP Odero, Julieta B. Group C 16-Feb-07 15-Feb-10 150-B M. Santos Street, Pasay City 831-1547 Pasay City
Door No. 1 BFCCCII Building, F. Hernaez (034)
272 0097-F F Dongon Leong & Associates Group C 23-Feb-07 22-Feb-10 (034) 434-8247 Bacolod City
Street, Bacolod City 4351795
41 Pearl Street, Medalva Hills Village, San
273 0447-A SP Butcon, Evelyn P. Group C 01-Mar-07 28-Feb-10 295-2762 Rizal
Isidro, Angono, Rizal

SP - Sole Practitioner
F - Auditing Firm As of March 2007
 Type of Date TELEPHONE FAX
No. Name Expiry Date Address AREA
Accreditation Accredited NUMBER NUMBER
274 0448-A SP Ilagan-Ame, Ma. Elma L. Group C 01-Mar-07 28-Feb-10 No. 6 Madlansacay St., Silang, Cavite (046) 865-0553 Cavite City
Unit 207 Page 1 Bldg., Acacia Road, MBP,
275 0449-A SP Rosales, Ma. Juanita L. Group C 01-Mar-07 28-Feb-10 847-9913 MUntinlupa City
Ayala Alabang, Muntinlupa City
438-3279
276 0450-A SP Tiongson, Emmanuel M. Group C 01-Mar-07 28-Feb-10 64 7th Avenue, Cubao, Quezon City Quezon City
439-1211
21 Fernandez Street, San Francisco Del
277 0451-A SP Tan, Susan A. Group C 01-Mar-07 28-Feb-10 374-4412 Quezon City
Monte, Quezon City
23-C Summit One Tower, 530 Shaw
278 0098-F F Alberto Pascual & Associates Group C 01-Mar-07 28-Feb-10 717-0594 Mandaluyong City
Boulevard, Mandaluyong City
9th Flr. Strata 100 Building, F. Ortigas Jr.,
279 0099-F F Garcia Lugue Vidal & Co., CPAs Group C 01-Mar-07 28-Feb-10 632-0601 631-2847 Pasig City
Ortigas Center, Pasig City
U311 CK Business Center, Mile Long Building,
280 0100-F F Aclan Cailles Lo & Co., CPAs Group C 02-Mar-07 01-Mar-10 Amorsolo cor. Herrera Streets, Legaspi 899-6033 Makati City
Village, Makati City
No. 2587 New Panaderos Street, Sta. Ana,
281 0455-A SP Abano, Patricio C. Group C 02-Mar-07 01-Mar-10 564-7991 Manila
Manila
19 Crosley Lane, Liberty Homes, Alabang, 842-3104
282 0101-F F P.R. Ramoso & Co., CPAs Group C 09-Mar-07 08-Mar-10 Muntinlupa City
Muntinlupa City 842-0394
(032) 254-
283 0460-A SP Ong, Mariano F. Group D 14-Mar-07 13-Mar-10 No. 45 Sepulveda Street, Cebu City (032) 253-4036 Cebu City
7463
32 Elm Street, New Marikina Subdivision,
284 0461-A SP Villanueva, Valentin C. Group C 14-Mar-07 13-Mar-10 645-0695 Markina City
Marikina City
No. 1 Everlasting St., Phase 6A-1, Pacita
285 PA-C-001-A SP Besa, Virginia D. Group C 14-Mar-07 14-Jul-07 869-2968 244-4386 Laguna
Complex I, San Pedro, Laguna
Pelayo Teodoro Santamaria & Suite 2109 Cityland Tower 1, 156 H.V. Dela 812-4202
286 0102-F F Group A 15-Mar-07 14-Mar-10 894-4793 MAkati City
Co. Costa St., Salcedo Village, 1226 Makati City 892-3147

Suite 702-A Victoria Building, 429 UN Avenue,

287 0465-A SP Rejano, Roberto R. Group C 16-Mar-07 15-Mar-10 521-2493 Manila
Ermita, Manila
801-1075
B13 L10 Pag-ibig Homes, Talon 4, Las Pinas
288 0469-A SP Zabala, Corazon B. Group C 23-Mar-07 22-Mar-10 806-3589 LAs Piñas City
City
800-4056
289 0470-A SP Mercado, Mirasol P. Group C 23-Mar-07 22-Mar-10 300 M Ponce St., Tibag, Baliwag, Bulacan (044) 766-1469 Bulacan
(083) 5524472
(083) 552-
290 0471-A SP Sabado, Raymond O. Group C 23-Mar-07 22-Mar-10 No. 01 Balagtas Street, General Santos City (083) 301-3261 General Santos
5283
(083) 301-3262
291 0472-A SP Veloso, Angelica R. Group C 23-Mar-07 22-Mar-10 1319 Jose Abad Santos, Tondo, Manila 253-3426 Manila
3519 Gumamela Duplex Compound, Gen. T.
292 0473-A SP Angeles, Lalaine I. Group C 23-Mar-07 22-Mar-10 293-4841 Valenzuela
De Leon, Valenzuela City
Rm. 2304 AIC Gold Tower, Emeral Avenue
293 0474-A SP Go, Christopher C. Group C 23-Mar-07 22-Mar-10 687-2848 Pasig City
cor. Garnet Street, Ortigas Center, Pasig City
RM. 1, Second Floor, Jasmin Tower, (062) 991-
294 0476-A SP Gonzales, Cesar R. Group D 23-Mar-07 22-Mar-10 (062) 991-1087 Zamboanga
Buenavista St., Zamboanga City 7912
SP - Sole Practitioner
F - Auditing Firm As of March 2007
 Type of Date TELEPHONE FAX
No. Name Expiry Date Address AREA
Accreditation Accredited NUMBER NUMBER
4A VYC Building, 26 E. Rodriguez Avenue, 732-0388
295 0477-A SP Vitug, May V. Group D 23-Mar-07 22-Mar-10 824-4347 Quezon City
Quezon City 824-1869
B10 L9a Thatch Palm St., Palmera 1, Taytay, 669-6230
296 0478-A SP Cuenca, Sylvia R. Group D 23-Mar-07 22-Mar-10 Taytay, Rizal
Rizal 671-9958
Lapu-Lapu Village, Barangay Poblacion Sto.
297 PA-D-002-A SP Espinosa, Oscar L. Group D 23-Mar-07 23-Jul-07 (083) 235-1064 South Cotabato
Nino, South Cotabato
2nd Flr. Mercury Buildintg corner Escobar
511-2612
298 PA-C-003-A SP Rillorta, Ria C. Group C 23-Mar-07 23-Jul-07 Street, Maharlika Hi-way, San Jose City, Nueva Ecija
600-2629
Nueva Ecija
(045) 982-3241
Gov. A. Lugay Avenue, Mangga Dos (045) 982-
299 0103-F F A.D. Pascual & Co., CPAs Group C 23-Mar-07 22-Mar-10 (045) 982-4267 Tarlac
Matatalaib, Tarlac City (045) 982-6771
4267

Ground Floor, Aurora Arcade, Tabunok, Talisay, Cebu

300 0481-A SP Labasan-Serna, Lourdes Group C 27-Mar-07 26-Mar-10 (032) 273-8018 Cebu City
City
301 PA-D-004-A SP Jambalos, Fe N. Group D 27-Mar-07 27-Jul-07 1218 Kundiman St., Sampaloc, Manila 743-7046 Manila
(032) 232-3833
7th St., Dona Rosario Village, Mandaue City,
302 PA-C-005-A SP Balagtas, Meriam G. Group C 27-Mar-07 27-Jul-07 (032) 231-1551 Cebu City
Cebu
(032) 231-5441
Lapu-lapu City,
303 0482-A SP Seno, Myrna D. Group C 30-Mar-07 29-Mar-10 Sudtunggan Crossing, Basak, Lapu-lapu City (032) 495-5523
Cebu
15359 Sto. Nino Street, San Agustin, 821-5931
304 0483-A SP Alcazar, Crestita F. Group C 30-Mar-07 29-Mar-10 PAranaque City
Moonwalk, Paranaque City 776-5989
634-8907
305 0104-F F Mendoza, Ignacio & Company Group C 30-Mar-07 29-Mar-10 25 San Pablo St., Kapitolyo, Pasig City Pasig City
747-7636
5th Flr., Cacho Gonzalez Bldg., 101 Aguirre
306 0485-A SP Galang, Ronaldo R. Group C 30-Mar-07 29-Mar-10 812-9153 MAkati City
St., LV, Makati City

Group A: (1) Issuer of registered securities which have sold a class of its securities pursuant to a registration under Section 12 of the Securities Regulation Code (SRC) except those issuers of registered

Group B: (1) Pre-Need Companies, (2) Issuers of registered timeshares, proprietary and non-proprietary membership certificates; (3) Investment Houses, (4) Brokers and Dealers in Securities, (5) Investment

Group C: (1) Financing Companies, and (2) Transfer Agents

Group D: Registered corporations which are mandated by other regulatory agencies to have an external auditor accredited by the Commission, provided however that the

SP - Sole Practitioner
F - Auditing Firm As of March 2007