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Republic of the Philippines SECURITIES AND EXCHANGE COMMISSION SEC Building, EDSA, Greenhills, Mandaluyong City, Metro Manila

ADDRESS & CONTACT NUMBER OF SEC ACCREDITED EXTERNAL AUDITORS No. 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 0001-FR-2 0002-FR-2 0003-FR-2 0004-FR-2 0005-FR-2 0007-FR-2 0008-FR-2 0009-FR-2 0010-FR-2 0011-F 0012-FR-2 0015-F 0024-FR-2 0027-FR-2 0029-F 0030-F 0034-FR-1 0035-F 0036-FR-1 0037-FR-2 0038-F Name F Manabat, Delgado, Amper & Co. F Punongbayan & Araullo F Constantino Guadalquiver & Co. F Manabat Sanagustin & Co., CPAs F Uy Singson Abella & Co. F Alba Romeo & Co. F Ramon F. Garcia & Co. F Isla Lipana & Co. F Virgilio R. Santos & Co. F Guzman, Bocaling & Co. F SyCip, Gorres, Velayo & Co. F A.S. Arellano & Co F Valdes, Abad & Associates F Balicas Lamboso & Co. F Olao, Malbas, Duterte & Co., CPAs F Rodriguez, Torres & Company F Chua, Chua & Co. F E.L. Punsalan and Associates F Augusto C. De Leon & Co. F Mariano, Chunpeng and Associates F A.R. Sayson & Associates Type of Accreditation Group A Group A Group A Group A Group A Group A Group A Group A Group A Group A Group A Group A Group A Group C Group B Group B Group C Group B Group C Group B Group B Group C Date Accredited 28-Jan-10 02-Feb-09 22-Sep-11 20-Jan-09 28-Apr-09 26-Mar-09 08-Oct-09 10-Sep-09 17-Sep-09 05-May-04 04-Feb-10 18-Sep-03 04-Aug-10 01-Oct-10 10-Nov-04 25-Nov-04 16-Jul-07 24-Feb-05 6-Nov-08 17-Mar-11 17-Mar-05 22-Mar-05 Expiry Date 27-Jan-13 02-Feb-12 21-Sep-14 20-Jan-12 27-Apr-12 25-Mar-12 Address TELEPHONE NUMBER FAX NUMBER 810-5047 886-5506 886-5507 728-1014 894-1985 816-6595 634-7564 844-2045 to 46 AREA Makati City Makati City Makati City Makati City Pasig City Makati City Makati City Makati City 373-0629 894-4793 819-0872 818-1377 Quezon City Makati City Makati City Makati City 819-1468 Makati City Bacolod City Davao City Pampanga City of Manila 750-7813 817-2538 Makati City Makati City Caloocan City Legaspi City Abra As of September 30, 2011

5th Flr., Salamin Building, 197 Salcedo St., Legaspi 812-0535 Village, Makati City 20th Flr., Tower 1, The Enterprise Center, 677 Ayala 886-5511 Avenue, Makati City 15th Flr., Citibank Tower, 8741 Paseo de Roxas, 848-1051 Makati City The KPMG Center, 9th Floor, 6787 Ayala Avenue, 885-7000 Makati City 893-8507 Phil. Stock Exchange Center, 26/F Suite 2603 BCD West Tower, Exchange Rd., Ortigas Center, Pasig 687-6151 to 56 City

7/F Multinational Bancorporation Centre, 6805 Ayala 844-2016 Ave., Makati City Suite 410, Manila Bank Bldg., Ayala Avenue, Makati 810-1028 07-Oct-12 City 812-3339 29/F Philamlife Bldg., 8767 Paseo de Roxas, Makati 845-2728 09-Sep-12 City Suite 412 Pasda Mansions, 77 Panay Ave. corner 373-0610 16-Sep-12 Timog, Quezon City Suite 2109 Cityland 10 Tower 1, 6815 Ayala Ave., 892-3147 05-May-07 Makati City 894-5783 03-Feb-13 17-Sep-06 03-Aug-13 30-Sep-13 10-Nov-07 25-Nov-07 15-Jul-10 24-Feb-08 06-Nov-11 16-Mar-14 17-Mar-08 22-Mar-08 6760 Ayala Avenue, Makati City 891-0307

Dannara Cond., Unit 209 cor. Metropolitan Ave., Mol 897-5767 St., Makati City CJV Bldg., 108 Aguirre St., Legaspi Village, Makati 892-59-31 to 35 City 2nd Flr. Door No. 21, JTL Building, B.S. Aquino (034) 435-2985 Drive, Bacolod City Tan Building, Rizal St., Tagum City Rm. 206 DSF Bldg., Gen. Hizon Ave., San Fernando Pampanga 4B, 522 Juan Luna St., Binondo, Manila 243-1597 to 96 G-104 Medical Plaza Makati, Amorsolo corner Dela 817-9457 Rosa St., Legaspi Village, Makati City 812-1016 Unit 1709 Herrera Tower, V.A. Rufino corner Valero 753-3783 Sts., Salcedo Village, Makati City 143 Maria Clara St. Between 6th & 7th Avenue, 323-9201 Grace Park, Caloocan City 363-9939 Suite 311 PVLB Building, Pearanda St., Legaspi (052) 480-9155 City Lipcann, Bangued, Abra (074) 752-8655

0039-F- SoleFPractitioner Luna & Co. Albert V. SP


F - Auditing Firm

No. 23 24 25 26 27 28 29 30 31 32 33 34 35 36 37 38 39 40 41 42 43 44 45 46 47 0040-F 0041-FR-1 0042-F 0043-FR-2 0044-FR-2 0045-FR-2 0050-F 0053-F 0056-FR-1 0057-FR-1 0058-A 0060-FR-1 0063-FR-1 0064-FR-2 0067-FR-1 0068-F 0069-F 0072-F 0074-FR-1 0075-FR-1 0078-F 0079-FR-1 0080-FR-1 0081-F 0082-FR-1

Name F Velandria, Dimagiba & Co. F Philip B. Santos & Co.* F Enrique S. Valerio & Associates F Dimaculangan, Dimaculangan & Co. F Jose Corcuera and Company F Dy Go and Company F San Jose Verde Santos & Associates F Dela Cruz, Dela Cruz & Co. F J.P. Tolentino & Co., CPAs F Sabino R. Dapat & Co.* F M.S. Banaria & Co., CPAs F Felicidad B. Diva & Co., CPAs* F Velasco, Masilag & Co. F Ong, Ordoez & Associates F Lopez and Co., CPAs F Sunga Soriano & Associates F Vicenter E. Reyes & Associates, CPAs F Eulalio J. Minerva & Co., CPAs F RL Feraer & Associates F Roraldo, Gatdula, Pestao & Co. F RP Maquiling ang Company, CPAs F Perez, Sese, Villa & Co. F Madarang & Co. F Amparado, Ong Yui, Sabarre & Associates

Type of Accreditation Group C Group B Group C Group C Group C Group A Group A Group B Group C Group A Group C Group C Group C Group C Group A Group B Group C Group C Group C Group C Group C Group B Group C Group C Group C

Date Accredited 29-Mar-05 15-Apr-08 7-Apr-05 21-Jun-11 6-Jul-11 28-Oct-10 06-May-05 12-May-05 11-Mar-09 11-Aug-08 28-Jul-05 11-Aug-08 22-Oct-08 19-Sep-11 08-Oct-09 25-Oct-05 10-Nov-05 24-Nov-05 18-May-09 23-Jul-09 10-Mar-06 02-Jun-09 03-Jun-09 18-Oct-09 20-Aug-09

Expiry Date 29-Mar-08 15-Apr-11 7-Apr-08 20-Jun-14 05-Jul-14 27-Oct-13 06-May-08

Address Rm. 503 Tytana Bldg., Plaza San Lorenzo Ruiz, Binondo, Manila 77 Panay corner Timog Avenue, Quezon City

TELEPHONE NUMBER 921-8819/2440142/927-5460 373-0635 373-0643 241-5254

FAX NUMBER

AREA City of Manila

411-1911

Quezon City City of Manila

Rm. 312 Burke Bldg., Burke St., Escolta, Manila 2/F Corinthian Plaza Executive Suites, 121 Paseo de 892-1858 Roxas, Makati City 2/F CEGI Bldg., Gen. Trias Drive, Tejeros 437-6191 Convention, Rosario, Cavite City 437-6724 3rd Floor Saville Building, 8728 Paseo de Roxas coenrer Senator Gil Puyat Avenue, Makati City 899-4664 899-4671

816-2799

Makati City Cavite City

899-3673

Makati City Quezon City

3 Butler St., Fairmont 1 Subd., North Fairview, Q.C. 930-9815 2/F Moreno Bldg., H. Concepcion, Maharlika (044) 600-2176 12-May-08 Highway, Cabanatuan City 10-Mar-12 11-Aug-11 28-Jul-08 11-Aug-11 22-Oct-11 18-Sep-14 07-Oct-12 25-Oct-08 10-Nov-08 24-Nov-08 17-May-12 22-Jul-12 10-Mar-09 01-Jun-12 02-Jun-12 17-Oct-12 19-Aug-12 No. 16 Pelota St., St. Francis Village, Cainta, Rizal 656-6946

(044) 9652345 655-1617 (032) 2319385 911-8062 660-0670

Cabanatuan Rizal Cebu City Quezon City Rizal Makati City

8th Flr., CIFC Towers, J.Luna Ave. cor. R. Humabon (032) 2317964 St., North Reclamation Area, Cebu City Suite 201 Corporate Center Bldg., 948 Aurora Blvd., 912-4876 Quezon City 431 Torquoise St., Palmera II-C, Taytay, Rizal 658-9027 LG 21 Cityland Condominium, Dela Rosa St., Pio del 819-1427 Pilar, Makati City 8th Floor, III Pase de Roxas Building, Paseo de 893-7216 Roxas corner Legaspi Village, Makati City 2518 Leiva St., Sta. Ana, Manila 564-6472 Unit 21, 88 Oranbo Drive, Pasig City 637-8885 740-7890/ 26-A Tirad Pass St., SMH Quezon City 7919 Baseline Complex, Juana Osmena St., Cebu City

893-7260 564-6498 740 740-7719 (032)4178668

Makati City City of Manila Pasig City Quezon City Cebu City Las Pias City Makati City Butuan City City of Manila

(032) 261-3505

23 C. Alberto St., BF Resort Village, Pamplona, Las 873-5731 874-3437 Pinas City Rm. 302 Legaspi Towers 200, Paseo de Roxas, 8177090/8177535 Makati City Rm. 205, C & C Building, J.C. Aquino Avenue, Butuan City (085) 342-5255 (085) 225-2449 (085) 3411062

CLP Bldg., 372 Cabilo St., Intramuros, Manila 404-0318 G-26 South Star Plaza, Pres. Osmena H-way, Makati 813-1565 City CAN Building, Espana cor Sudlon Sts., Cebu City Central Park 1 Condominium, D. Jorge St., Pasay City 255-6040 889-4805

844-6362 255-7252 889-5575

Makati City Cebu City Pasay City

SP - Sole Practitioner F - Auditing Firm

F Barrion Barrion & Co.

As of September 30, 2011

No. 48 49 50 51 52 53 54 55 56 57 58 59 60 61 62 63 64 65 66 67 68 69 70 71 72 73 74 0084-F 0086-FR-1

Name F A.V. Tidoso & Co. F J. San Pascual & Co.

Type of Accreditation Group C Group C Group C Group C Group C Group A Group C Group D Group C Group C Group C Group C Group C Group C Group C Group C Group C Group C Group C Group C Group C Group B Group B Group C Group C Group C Group C

Date Accredited 07-Jun-06 03-Nov-09 06-Jan-10 27-Sep-06 23-Dec-09 25-Mar-04 14-Oct-04 26-Nov-07 10-Feb-05 10-Mar-05 25-Apr-11 17-Mar-05 17-Mar-05 18-Mar-08 7-Apr-05 17-Mar-05 7-Apr-05 21-Apr-05 06-May-05 06-May-05 06-May-05 06-May-05 12-May-05 31-Aug-10 27-May-05 14-Jan-08 27-Apr-05

Expiry Date 06-Jun-09 02-Nov-12 05-Jan-13 26-Sep-09 22-Dec-12 25-Mar-07 14-Oct-07 25-Nov-10 10-Feb-08 10-Mar-08 24-Apr-14 17-Mar-08 17-Mar-08 18-Mar-11 7-Apr-08 17-Mar-08 7-Apr-08 21-Apr-08 06-May-08 05-May-08 06-May-08 06-May-08 12-May-08 30-Aug-13

Address 2nd Flr., Amdeco Bldg., A.C. Cortes Ave., Mandaue, Cebu City Unit 404 Tiffany, Eisenhower St., Greenhills, San Juan, Metro Manila 12 M. Gregorio St., Project 4, Quezon City 19 D Latukan St., Quezon City 161 Aguirre Ave., BF Homes, Sucat, Paranaque

TELEPHONE NUMBER 344-03-44 723-8265 913-9806 364-86-35 820-1243

FAX NUMBER 344-0343 723-9981

AREA Cebu City San Juan Quezon City Quezon City Paranaque City Makati City Makati City Makati City Pasig City Cabanatuan City of Manila Cabanatuan Quezon City Quezon City Quezon City Caloocan City City of Manila

0090-FR-1 SP Bitong & Co. 0018-A SP Bayang, Grace E. 0082-AR-1 SP Venzon, Gloria C. 0133-A 0153-A SP Veloria, Antonio S. SP Padilla, Amelia O

Unit 6, Upper Penthouse, Legaspi Tower 200, Paseo 812-7978 de Roxas, Makati City Gate 4, PRCI Compound, Brgy. Carmona, Makati 896-1279 City 1369 Pagkakaisa St. Brgy. Kasilawan, Makati City 194-B C. dela Paz St., Caniogan, Pasig City 893-3984 747-7986

0161-AR-1 SP Victoria, Loreto U. 0177-A 0181-A SP Aquino, Romulo O. SP Fabian, Lalaine L.

Corner Gabaldon and Burgos St., Cabanatuan City (044) 463-1143 5/F Isabel Building, F. Cayco St., Espaa, Manila 176 Imelda Street, Brgy. Cabu, Cabanatuan City Rm. 500-503 MC Building, No. 66 N.S. Amoranto Ave., La loma, Quezon City 303-1522 (0916) 434-1666 740-3878

0182-AR-2 SP Guerrero, Pedro P. 0186-A 0188-A SP Tuazon, Remedios V. SP Ayson, Patrocino A.

0191-AR-1 SP Jimenez, Armando J. 0198-A 0199-A 0202-A 0210-A 0215-A 0216-A 0217-A 0219-A 0227-A SP Abad, Ignacio V. SP Torre, Merrilyn S. SP Dam, Edward SP Orosco, Gerardo J. SP Nocum, Teodoro R. SP Luzviminda Ortega SP Minerva R. Pascua SP Yu, Romualdo L. SP Dela Cruz, Carlomagno B.

507 Landsdale Tower, 86 Mo. Ignacia Avenue, Q.C. 371-1351 Suite 314 Anita Bldg., 1300 Quezon Ave corner Timog Avenue, Quezon City 371-9084

c/o Sobremonte & Uy Associates Consultancy Co. 323-3333 No. 50, 8th Avenue, West Grace Park, Caloocan City 21197 Severino Reyes St., Sta. Cruz, Manila 253-1441 253-1443 (044)8406194

Unit H 3F Maryville Square, Saluysoy, Meycauayan, (044) 840-6194 Bulacan Suite 2106, 88 Corporate Center, Makati Cit 830-2033 7 P. Guevarra St., BF Resort Village, Las Pias City, Metro Manila 872-5467 185 B Iriga St., La Loma, Quezon City 416-8179 361-5358; #74 M. Hizon St., 10th Ave., Caloocan City 330-1835 120 Sta. Magdalena St., SAV-14, San Isidro, Paraaque City R-401 Juan Luna St., Binondo, Manila 826-2979 241-5030 (0916)349-9683 850-8006 (043) 491-1030

Bulacan Makati City Las Pias City Quezon City

367-1009 826-2979

Caloocan City Paranaque City City of Manila Laguna

0228-AR-2 SP Joven, John C. 0230-A SP Revilla, Charito D.

27-May-08 026 Brgy. San Isidro, Bay, Laguna 13-Jan-11 27-Apr-08 Unit 11, Sycamore Arcade, Alabang Zapote Road, Muntinlupa City San Jose, Occidental Mindoro

0232-AR-1 SP Barrientos, Benedicta F. 0233-A Sole Practitioner Lydia Y. SP Galang, SP F - Auditing Firm

807-1425

Muntinlupa City

Mindoro As of September 30, 2011

No. 75 76 77 78 79 80 81 82 83 84 85 86 87 88 89 90 91 92 93 94 95 96 97 98 99 100

Name

Type of Accreditation Group C Group C Group C Group C Group C Group C Group C Group B Group B Group C Group C Group C Group C Group C Group C Group C Group C Group C Group C Group B Group C Group C Group B Group C Group C Group C

Date Accredited 16-Dec-08 12-Dec-08 18-Jul-11 16-Oct-08 17-Aug-11 8-Sep-05 18-Aug-05 12-Jan-09 06-Oct-05 18-Oct-05 10-Nov-05 22-Jun-09 24-Nov-05 24-Nov-05 15-Dec-05 12-Jan-06 12-Jan-06 02-Feb-06 23-Feb-06 16-Feb-06 02-Mar-06 10-Feb-09 10-Mar-06 29-Jun-09 23-Mar-06 30-Mar-06

Expiry Date 16-Dec-11 12-Dec-11 17-Jul-14 16-Oct-11 16-Aug-14 8-Sep-08 18-Aug-08 12-Jan-12 06-Oct-08 18-Oct-08 10-Nov-08 21-Jun-12 24-Nov-08 24-Nov-08 15-Dec-08 12-Jan-09 12-Jan-09 02-Feb-09 22-Feb-09 16-Feb-09 02-Mar-09 10-Feb-12 10-Mar-09 28-Jun-12 23-Mar-09 30-Mar-09

Address

TELEPHONE NUMBER

FAX NUMBER

AREA Iloilo City Paranaque City Lucena City

0237-AR-1 SP Castro, Amarylis Josephine C. 0238-AR-1 SP Ong, Lagrimas N. 0246-AR-2 SP Sy Bang, Ma. Emma T. 0247-AR-1 SP Gotuaco, Quirino C. 0254-AR-2 SP Barranco, Ignacio G. 0256-A 0257-A SP Pagompatun, Mohammad S. SP De los Reyes, Mario Enrique

Rm. 2, Riverside Buildings, Pison Compound, Molo, 0917-3026479 Iloilo City 26 Eight., UPS V Sucat, Paranaque City JSB Star Press and Accounting Firm Bldg., Abellanosa St. corner Sisa Street, Lucena City Rm. 255 Padilla-De los Reyes Bldg., 232 Juan Luna St., Binondo, Manila No. 12 Elihan St., Masambong, San Francisco Del Monte, Quezon City 825-9534 (042)373-1754 (042) 373-2254 241-6844 364-4717 241-6690

City of Manila Quezon City Pampanga Quezon City

2/F LK Building. Dolores, San Fernando, Pampanga (045) 961-31-01 No. 3 Pasooy St., Brgy. Masambong, SFDM, Quezon 365-1937 City Tulips Center, A.S. Fortuna St., Manduae City Blk. 55 Lot 12 P1-C Kaunlaran Village, Navotas, Metro Manila (032) 3447720-27 831-8000 loc. 4501 (032) 3447725 843-95-05

0259-AR-1 SP Nonato, Wan Margaret 0268-A 0272-A 0275-A SP Oroceo, Ofelia P. SP Serrano, Rosnoni C. SP Borja, Nilda T.

Cebu City Navotas Quezon City Quezon City

Loro St., P-12, Unit V Commonwealth, Quezon City 431-5292 No. 5 Solville Subdivision, Novaliches, Quezon Ctiy 930-8211 9 Malac corner Wayan St., Quezon City 1335 G. Araneta Avenue, Quezon City 4-B Pescador St., Baritan 1404 Malabon 363-8122 414-6238 911-8213 364-5391 913-6035

0276-AR-1 SP Roque, Jr. Feliciano D. 0277-A SP Tan, Jr. Antonio V. 0278-A SP Taruc, Milani L. 0285-A 0289-A 0290-A 0294-A 0299-A 0300-A 0305-A SP Dela Cruz, Eduardo L. SP Sabado, Carlo B. SP Sabado, Oscar F. SP Sabado, Joel B. SP Yap, Ulysses Antonio C. SP Danao, Norma Q. SP Villabroza, Flordeliza A.

Quezon City Quezon City Malabon Laguna General Santos General Santos General Santos Cebu City Makati City

Blk 52 Lot 14 Golden City Homes, Sta. Rosa, Laguna(049) 247-4841 12 Daproza St., General Santos City 3/F Odabas Building 12 Daproza St., General Santos City 12 Daproza St., General Santos City (083) 302-6328 (083) 553-2358 (083) 302-1283

0315-AR-1 SP Villanueva, Lorina D. 0319-A SP Inting, Arturo N.

0320-AR-1 SP Ong, Jacqueline O. 0323-A 0330-A SP Nebit, Edmund L. SP Atienza, Evelyn E.

No. 37 Juan Luna Avenue, Mabolo, Cebu City (032) 231-0110 Garden Level Corinthian Plaza, Paseo de Roxas, 545-4628 Makati City Blk 11 Lot 49, Villa Luisa Homes 1, San Agustin II (046)4165480 Dasmarinas, Cavite City St. Dominic Villa, San Agustin, City of San Fernando, (045) 961-5899 Pampanga Rm. 203 Macias Bldg., 118 Tres de Abril St., Cebu 261-0903 City Rm. 105 Realty Investments Bldg., 195 EDSA, 726-3478 Greenhills, Mandaluyong City 3/F Mesu Realty Corporation Bldg. 937 EDSA 929-7469 Philam, Quezon City Unit H CI Bldg., Camarin Rd. Deparo, Caloocan City 961-2893

9734958

Cavite City Pampanga Cebu City Mandaluyong City

929-9815

Quezon City Caloocan City

SP - Sole Practitioner F - Auditing Firm

As of September 30, 2011

No. 101 102 0335-A 0342-A

Name SP Rufin, Joseph A. SP Tiu, Wilfred S.

Type of Accreditation Group C Group C Group C Group C Group C Group D Group C Group C Group C Group C Group C Group C Group C Group C Group C Group B Group C Group C Group C Group C Group C Group C Group C Group C Group C Group D Group C Group C

Date Accredited 30-Mar-06 11-Apr-06 20-May-09 11-Apr-06 11-Apr-06 24-Apr-09 12-Apr-06 23-Jun-09 12-Apr-06 03-May-06 02-May-06 12-May-06 25-May-06 25-May-06 22-Jun-06 29-Jun-06 26-Jul-06 26-Jul-06 26-Jul-06 30-Jul-09 15-Aug-06 15-Aug-06 23-Dec-09 05-Nov-09 23-Dec-09 25-Jan-10 16-Nov-09 11-Dec-06

Expiry Date 30-Mar-09

Address

TELEPHONE NUMBER (0436) 885-1002 323-2958 896-75-77 679-4320 241-7670 532-2715 98-72-21 (085) 342-8166 (049) 808-2981 (064) 421-5515

FAX NUMBER

AREA Cavite City Caloocan City

103 0343-AR-1 SP Rempillo, Ligaya E. 104 105 0344-A 0345-A SP Celzo, Jocelyn R. SP Vitug, Juanito I.

106 0346-AR-1 SP Calaguas, Virgilio J. 107 0348-A SP Pascual, Artemio A. 108 0351-AR-1 SP Dalauta, Eugenio O. 109 110 111 112 113 114 115 116 117 118 119 0355-A 0357-A 0361-A 0365-A 0367-A 0370-A 0378-A 0379-A 0381-A 0384-A 0385-A SP Del Mundo, Elena C. SP Pizarro, Dominador F. SP Pascual, Manuel M. SP Viloria, Mario A. SP Llovido, Armando T. SP Celestino, Samuel C. SP Minel, Luzviminda V. SP Lapuz, Beatriz B. SP Anyayahan, Philip M. SP Zarraga, Clarita T. SP Go, Rachel V.

337 ILA Homes Subd., Daang Amaya II, Tanza , Cavite City 214 10th Avenue corner Rizal Ave. Extensioin, 10-Apr-09 Caloocan City 6-H Vernida 1 Bldg., 120 Amorsolo St., Legaspi 19-May-12 Village, Makati City 10-Apr-09 Velasquez St., Bangiad, Taytay, Rizal Rm. 212 Marvel Bldg., No. 2 , 576 Juan Luna St., 10-Apr-09 Binonondo, Manila 23-Apr-12 1 M. Marcos St., San Juan 11-Apr-09 41 Times St., West Triangle, Quezon City 22-Jun-12 11-Apr-09 2/F Sintrade Bldg., 424 Villanueva St., Butuan City 1736 A. Bonifacio St, Santa Cruz, Laguna.

759-37-45

Makati City Rizal

241-76-61

Manila San Juan Quezon City Butuan City Laguna

02-May-09 Bee Kee Bldg., A. Dorotheo St., Cotabato City

01-May-09 2nd Flr. Ormoc Superdome, Ormoc City 255-3453 2/F ATCI Building, 1049 Metropolitan Avenue, Makati 11-May-09 City 24-May-09 11-A Apo St., Sta. Mesa Heights, Quezon City 412-2376 LG 58 Cityland Dela Rosa Condominium, 7648 Dela 816-6569 24-May-09 Rosa St., Makati City B12 L24 Villa De Primarosa, Buhay na Tubig, Imus, (046)474-0453 21-Jun-09 Cavite 28-Jun-09 25-Jul-09 25-Jul-09 25-Jul-09 29-Jul-12 14-Aug-09 14-Aug-09 22-Dec-12 04-Nov-12 22-Dec-12 24-Jan-13 15-Nov-12 10-Dec-09 Unit 16 Borromeo Arcade, F. Ramos St, Cebu City 65 Nimbus St., Moonwalk Village, Las Pinas City No. 28 N. Domingo St., New Manila, Quezon City (032)254-5718 805-2911 725-0049

(064)4213269 560-5552 8971391 415-3412

Cotabato City Ormoc City Makati City Quezon City Makati City

(046) 4740453

Cavite City Cebu City Las Pias City

724-3920

Quezon City Cavite City Manila Antipolo

120 0387-AR-1 SP Uy, Loly N. 121 122 0389-A 0390-A SP Guillermo, Gregoria Gracy A. SP Padro,Jr. Zosimo L.

123 0393-AR-1 SP Absalud, Elena C. 124 0394-AR-1 SP Legaspi, Angelita R. 125 0400-AR-1 SP Yabut, Leonardo T. 126 0406-AR-1 SP Delas Alas, Lucio B. 127 0408-AR-1 SP Roque, Redentor G. 128 0411-A Sole Practitioner SP Cruz, Judith B. SP F - Auditing Firm

Blk 8 Lot 4 E. Jacinto St., Cherry Homes Subdivision 0916-447-3068 I, Bacoor Cavite 613 Carlos Palanca St., Quiapo, Manila 736-2664 Pear St., Valley View Executive Village II, Valley Golf 658-2193 Road, Antipolo City 15 Mayon St., Montevista Heights Subdivision, 658-0165 Dolores, Taytay, Rizal 4th Floor, Casmer Building, Salcedo Village, Makati 893-7614 City 28 Aries corner Pieces St., Carmel V Subdivision, 456-16-64 Tandang Sora, Quezon City A31F California Carbonson, Libertan St., Mandaluyong City Blk. 7 Lot 10, St. Peter St., Tierra Verde Subdivision, (043) 980-0439 Pallocan West, Batangas City Velvet Trading Building, Enriquez Compound, (045)892-1977 Balibago, Angeles City 119 Scout Fernandez, Diliman, Quezon City 827-67-57

671-5857

Taytay, Rizal Makati City Quezon City

445-1362

Mandaluyong City Batangas

(045)6258163

Angeles

Quezon City As of September 30, 2011

No. 129 130 131 132 133 0414-A 0415-A 0416-A 0425-A 0426-A SP Ang, Glenda N.

Name

Type of Accreditation Group C Group C Group C Group C Group C Group C Group C Group C Group C Group C Group C Group C Group C Group C Group A Group C Group C Group C Group C Group D Group D Group C Group D

Date Accredited 20-Dec-06 20-Dec-06 27-Dec-06 08-Jan-07 10-Jan-07 04-Feb-10 15-Feb-07 15-Feb-07 16-Feb-07 06-Jan-10 26-Feb-10 02-Mar-07 26-Mar-10 08-Apr-10 25-Mar-10 22-Apr-10 12-Apr-10 23-Mar-07 23-Mar-07 17-Mar-10 23-Mar-07 23-Mar-07 11-May-10

Expiry Date 19-Dec-09 19-Dec-09 26-Dec-09 07-Jan-10 09-Jan-10 03-Feb-13 14-Feb-10 14-Feb-10 15-Feb-10 05-Jan-13 25-Feb-13 01-Mar-10 25-Mar-13 07-Apr-13 14-Mar-10 21-Apr-13 11-Apr-13 22-Mar-10 22-Mar-10 16-Mar-13 22-Mar-10 22-Mar-10 10-May-13

Address

TELEPHONE NUMBER

FAX NUMBER

AREA Rizal Las Pias City Zamboanga Makati City Quezon City Mandaluyong Cit Zamboanga City General Santos Pasay City Cavite City Mandaluyong Cit Makati City Manila Muntinlupa City

SP Yungco, Nella L. SP Huang, Leopoldo G. SP Ledesma, Minda O. SP Bernardino, Rosario V.

No. 5 Monte Caseros St., Montevideo Subdivision, 289-1575 Mambog, Binangonan, Rizal Diamond St., Casimiro Townhouse, Talon, Las Pinas 805-1810 City Gov. Ramos Avenue, Fairview Drive, Zamboanga City 93-0647 9 1011 Westgate Plaza, 120 H.V. Dela Costa St., Salcedo Village, Makati City 812-23-68

73 Forest Hills Subdivision, Novaliches, Quezon City 936-44-10 Unit 615 Cityland Shaw Tower, Shaw Boulevard cor. 636-28-47 St. Francis St., Mandaluyong City Gov. Ramos Avenue, Fairview Drive, Zamboanga City062) 993-0647 ( Gonzales Subdivision, Bula, General Santos City 150-B M. Santos Street, Pasay City No. 6 Madlansacay St., Silang, Cavite 23-C Summit One Tower, 530 Shaw Boulevard, Mandaluyong City U311 CK Business Center, Mile Long Building, Amorsolo cor. Herrera Streets, Legaspi Village, Makati City No. 2587 New Panaderos Street, Sta. Ana, Manila 19 Crosley Lane, Liberty Homes, Alabang, Muntinlupa City Suite 2109 Cityland Tower 1, 156 H.V. Dela Costa St., Salcedo Village, 1226 Makati City B13 L10 Pag-ibig Homes, Talon 4, Las Pinas City 300 M Ponce St., Tibag, Baliwag, Bulacan No. 01 Balagtas Street, General Santos City 1319 Jose Abad Santos, Tondo, Manila Rm. 2304 AIC Gold Tower, Emeral Avenue cor. Garnet Street, Ortigas Center, Pasig City B10 L9a Thatch Palm St., Palmera 1, Taytay, Rizal Gov. A. Lugay Avenue, Mangga Dos Matatalaib, Tarlac City (083) 552-4353 831-1547 (046) 865-0553 717-0594 899-6033 564-7991 842-3104 842-0394 812-4202 892-3147 801-1075 806-3589 800-4056 (044) 766-1469 (083) 5524472 (083) 301-3261 (083) 301-3262 253-3426 687-2848 669-6230 671-9958 (045) 982-3241 (045) 982-4267 (045) 982-6771 (045) 9824267

134 0427-AR-1 SP Guarin, Rosalie D. 135 136 0442-A 0443-A SP Ong-Huang, Madeline Z. SP Isabelita Chua-Ang

137 0444-A SP Odero, Julieta B. 138 0448-AR-1 SP Ilagan-Ame, Ma. Elma L. 139 0098-FR-1 140 0100-F F Alberto Pascual & Associates F Aclan Cailles Lo & Co., CPAs

141 0455-AR-1 SP Abano, Patricio C. 142 0101-FR-1 143 0102-FR-1 F P.R. Ramoso & Co., CPAs F Pelayo Teodoro Santamaria & Co.

894-4793

MAkati City LAs Pias City Bulacan

144 0469-AR-1 SP Zabala, Corazon B. 145 0470-AR-1 SP Mercado, Mirasol P. 146 147 0471-A 0472-A SP Sabado, Raymond O. SP Veloso, Angelica R.

(083) 552General Santos 5283 Manila Pasig City Taytay, Rizal Tarlac MAkati City As of September 30, 2011

148 0474-AR-1 SP Go, Christopher C. 149 150 0478-A 0103-F SP Cuenca, Sylvia R. F Pascual, Feliciano, Santos, Bernardo & Co.

151 0485-AR-1 SP Galang, Ronaldo R.


SP - Sole Practitioner F - Auditing Firm

5th Flr., Cacho Gonzalez Bldg., 101 Aguirre St., LV, 812-9153 Makati City

No. 152 0105-FR-1 153 154 0107-F 0490-A

Name F Gabriel Mapanoo & Co. F A.Q. Sevilla and Company SP Perianes, Mercedita T.

Type of Accreditation Group C Group C Group C Group C Group C Group D Group C Group C Group D Group C Group C Group C Group C Group D Group C Group C Group C Group D Group C Group C Group C Group C Group C Group D Group D Group C Group C

Date Accredited 13-May-10 02-Apr-07 02-Apr-07 19-May-10 07-Jun-10 12-Apr-07 12-Apr-07 16-Jun-10 12-May-10 16-Apr-07 16-Apr-07 16-Apr-07 16-Apr-07 16-Apr-10 14-May-10 05-May-10 19-Apr-07 02-May-07 02-May-07 03-May-07 03-May-07 04-May-07 11-May-07 11-May-07 17-May-07 28-Apr-10 17-May-07

Expiry Date 12-May-13

Address

TELEPHONE NUMBER

FAX NUMBER

AREA Sta. Rosa, Laguna Makati City Navotas Manila General Santos General Santos Butuan City MAkati City PAsig City MAnila PAsig City MAnila Quezon City MAnila lucena City Quezon City Davao City

155 0492-AR-1 SP Arellano, Adeliza S. 156 0495-AR-1 SP Garsuta, Felix Jr. A. 157 158 0496-A 0497-A SP Tang, Timoray T. SP Villanueva, Arnel Jude L.

Blk. 14, Lot 10 Phase 1C Annex Centro de San (049) 838-1471 Lorenzo, Santa Rosa City, Laguna 4581 Baron Street cor. Solchuaga St., Brgy. Tejeros, 890-1478 01-Apr-10 Makati City 890-1885 01-Apr-10 B6 L35 Carville Homes, Tanza, Navotas 450-8720 U-504 Midland Plaza Condominium, Adriatico St., 521-6047 18-May-13 Ermita, Manila Mezzanine Floor, RDRDC Building, Pioneer Avenue, (083) 552-4043 06-Jun-13 General Santos City 11-Apr-10 11-Apr-10 15-Jun-13 11-May-13 15-Apr-10 15-Apr-10 15-Apr-10 15-Apr-10 15-Apr-13 13-May-13 04-May-13 18-Apr-10 01-May-10 01-May-10 02-May-10 02-May-10 03-May-10 10-May-10 10-May-10 Gonzales Subdivision, Bula, General Santos City Montalban Building, AD Curato Street, Butuan City (083) 301-7056 341-5305 225-2380

159 0499-AR-1 SP Tagnia, Joycellyn V. 160 0501-AR-1 SP Puquiz, Natividad B. 161 162 163 164 0503-A 0504-A 0505-A 0506-A SP Tejero, Lyrma F. SP Quinto-Gonzaga, Norma E. SP Lim, Felisa C. SP Ayo, Jubal L.

165 0508-AR-1 SP Quing Jocelyn L. 166 0509-AR-1 SP Nieva, Amorsolo S. 167 0108-FR-1 168 169 170 171 172 173 174 175 176 0109-F 0515-A 0516-A 0110-F 0519-A 0521-A 0523-A 0524-A 0527-A F Tabtab, Tabtab & Co. F L.C. Bonguyan & Co. SP Garcia, Ma. Teresa S. SP Diaz, Mercedez P. F C. Guevarra & Co., CPAs SP Ng, Poy Fon T. SP Jiz De Ortega, Reysalina M. SP Arzadon, Araceli Q. SP Santos, Nilda R. SP Follosco, Melvin A.

Unit 42-B 191 Zeta II Building, Salcedo Street, 775-1380 legaspi Village, Makati City 54 Rainbow Street cor. White Street, Munting 632-7045 Bahayan Subd., Pinagbuhatan, Pasig City 633-8033 Unit 2G Cluster 5 U.N. Gardens Condominium, 1111 400-0272 Cristobal Street, Paco, Manila U1505 OMM-CITRA Building, San Miguel Avenue, 647-4120 Ortigas Center, Pasig City 647-4122 1013 Juan Luna Street, Tondo, Manila 245-0938 Unit 622 Imperial Palace Suites, Tomas Morato 374-8801 Avenue cor. Timog Avenue, Quezon City 811-D Padilla Street, San Miguel, Manila 736-3330 61 Enriquez Street, Lucena Citu (042) 373-2904 929-3727 36 South Maya Street, Philam Homes, Quezon City 925-1552 Rm. 203, Lee Business corner Juan Luna Dela Cruz (082) 225-3744 Streets, Davao City (082) 226-3692 20 A. Mabini St., Caloocan City 285-2742 1052 J. Nakpil St., Malate, Manila 524-2272 213 Del Pilar, San Fernando City, Pampanga (045) 961-4761 No. 83 Atis Road, Northern Hills, Malabon, Metro 361-7901 Manila 1072 Sierra Madre St., Montevilla Subd., Bilibiran, 652-8390 Binangonan, Rizal Rm. 214 Kingsville Arcade, Marcos Highway, Brgy. 647-0624 Mayamot, Antipolo City ADP Business Center, Mangga II, Matatalaib, Tarlac (045) 982-6771 City, Tarlac (054) 288-4332

810-3892

Caloocan City MAnila Pampanga Malabon

652-6272

Rizal Antipolo Tarlac

16-May-10 San Esteban, Nabua, Camarines Sur 27-Apr-13

(054) 288Camarines Sur 4296 Bacolod City 723-9779 San juan

177 0528-AR-1 SP Khia, Rodolfo R. 178 0111-F F J.C. Aruego & Associates, CPAs

No. 64 Coral St., City Heights Subdivision, Bacolod (034) 433-2190 City U-802 Platinum 2000 Bldg., No. 7 Annapolis St., 723-4381 to 83 16-May-10 Greenhills, San Juan, Metro Manila

SP - Sole Practitioner F - Auditing Firm

As of September 30, 2011

No. 179 180 181 182 183 184 0531-A 0532-A 0533-A 0534-A 0536-A 0538-A

Name SP Alfafara, Filipina G. SP Lopez, Leonardo B. SP Lee, Chemson Y. SP Carpio, Adelaida A. SP Ignacio, Eduardo D. SP Meneses, Jesse Rey L.

Type of Accreditation Group C Group D Group C Group C Group C Group D Group C Group D Group C Group D Group C Group C Group D Group C Group C Group D Group D Group C Group C Group C Group D Group D Group C Group D Group D

Date Accredited 24-May-07 24-May-07 24-May-07 24-May-07 25-May-07 29-May-07 05-Jul-10 04-Jun-07 16-Jul-10 23-Apr-10 14-Jun-07 14-Jun-07 19-Jun-07 04-Aug-10 22-Jun-07 28-Jun-07 03-Jul-07 04-Jul-07 05-Jul-07 09-Sep-10 26-Jul-10 11-Aug-10 03-Aug-07 07-Aug-07 10-Aug-07

Expiry Date 23-May-10

Address

TELEPHONE NUMBER

FAX NUMBER

AREA Muntinlupa City

534 Sapphire Street, Posadas Village, Sucat, 812-8080 Muntinlupa 12/F Equitable Bank Tower, 8751 Paseo de Roxas, 886-0601 23-May-10 Makati City 23-May-10 80 Guirayan St., Araneta Avenue, Quezon City 23-May-10 714-3470

886-0611

MAkati City Quezon City Muntinlupa City Antipolo Tarlac City Isabela Mandaluyong Cit MAndaluyong City Manila Quezon City Paranaque City

185 0540-AR-1 SP Guzman, Cesar G. 186 0113-F F Castaneda & Associates F I.A. Cancino, Jr. & Co.

187 0115-AR-1

188 0549-AR-1 SP Jambalos, Fe N. 189 190 191 0550-A 0552-A 0553-A SP Retales, Arden D. SP Santiago-Opena, Teresita SP Aquino, Dante G.

No. 443 Mangga St., Lakeview Homes, Muntinlupa 861-9243 City Block 49, Lot 1, Robinsons Homes East, Barangay 671-8966 24-May-10 San Jose, Antipolo City 28-May-10 Teresa Homes. Tibag, Tarlac City (045) 983-4216 (078) 652-1145 04-Jul-13 Babaran Bldg., Rizal Avenue, Cauayan City, Isabela (078) 652-2089 03-Jun-10 61 Kanlaon Street, Mandaluyong City 533-4962 516 Cordillera St., Brgy. Highway Hills, Mandaluyong 535-7941 15-Jul-13 city 535-7942 22-Apr-13 1218 Kundiman St., Sampaloc, Manila 743-7046 13-Jun-10 13-Jun-10 18-Jun-10 No. 200 Amethyst Street cor. Jade, Greenheights 419-2860 Subdivision, San Bartolome, Novaliches, Quezon City No. 5 Road 8-B, UPS 5, Paranaque City 895-1505 7504723 453-4351

192 0558-AR-1 SP Mencias, Antonio C. 193 194 195 196 197 0559-A 0560-A 0561-A 0119-F 0565-A SP Sagun, Jose I. SP Orbe, Ernesto Z. SP Colandog, Lolita C. F Eduardo C. Cuenca & Co. SP Magcalas, Rudy L.

03-Aug-13 21-Jun-10 27-Jun-10 02-Jul-10 03-Jul-10 04-Jul-10 08-Sep-13 25-Jul-13 10-Aug-13 02-Aug-10 06-Aug-10 09-Aug-10

17 Mars St., Congressional Subd. II, Tandang Sora, 454-1959 Quezon City 58 Amelita Street, BF Homes, Almanza Dos, Las 801-0232 Pinas City 2019 Raminel Subdivision, T. Santiago St., 294-4798 Valenzuela City Block 6, Lot 10, Phase II, Southern City, Imus, Cavite(046) 471-2060 ERC Building, J. Romualdez Street, Tacloban City (053) 523-8389

Quezon City

800-6575 LAs Pias City Valenzuela Cavite Tacloban City (088) 857Cagayan de Oro 9169 660-4269 244-4386 817-4230 330-5789 Taytay, Rizal Laguna MAkati City Caloocan City Quezon City 578-7832 MAnila Bulacan As of September 30, 2011

198 0574-AR-1 SP Besa, Virginia D. 199 0575-AR-1 SP Alba, Merelita P. 200 0576-AR-1 SP Pabustan, Norberto V. 201 202 203 0577-A 0578-A 0580-A SP David, Jesus N.* SP Uy, Bin Gui A. SP Abela, Elpidio D.

Room 5A, 2/F ORODEC Building, Tiano Bros.(08822) 711-669 Pacana Streets, Cagayan de Oro City No. 291 Coconut Palm St., Palmera Hills-I, Ortigas 660-4269 Avenue Extension, Taytay, Rizal 669-1058 No. 1 Everlasting St., Phase 6A-1, Pacita Complex I, 869-2968 San Pedro, Laguna Rm. 307 I-care Building, Legaspi St., Legaspi Village 819-5403 Makati City 274 M. Clara Street cor. T. Jacinto Street, 12th 362-58-93 Avenue, Grace Park, Caloocan City 361-04-33 Room 400-G1 N. Dela Merced Building, Quezon Avenue cor. West Avenue, Quezon City 492 MSTHP Building, Punta, Sta. Ana, Manila 373-3527 578-9638

SP - Sole Practitioner F - Auditing Firm

Abela Road, Kay Pian, San Jose del Monte, Bulacan 636-0895

No. 204 205 206 207 0123-F 0584-A 0589-A 0126-F

Name F Tolomeo D. Ligutan & Co. SP Pasco, Nelia Y. SP Batino, Ma. Heideliza H. F B.F. Medina & Co.* F Villaruz, Villaruz & Co., CPAs

Type of Accreditation Group D Group D Group D Group C Group A Group D Group D Group C Group C Group C Group C Group D Group D Group C Group C Group C Group D Group C Group D Group C Group C Group D Group D Group D Group D

Date Accredited 10-Aug-07 14-Aug-07 22-Aug-07 12-Sep-07 11-Nov-10 04-Jan-11 02-Nov-10 03-Oct-07 27-Sep-10 09-Oct-07 03-Dec-10 10-Oct-07 11-Oct-07 04-Aug-10 05-Nov-10 19-Oct-07 05-Nov-07 07-Nov-07 04-Dec-07 06-Dec-10 07-Dec-07 09-Jan-08 10-Jan-08 31-Jan-11 08-Feb-08

Expiry Date 09-Aug-10 13-Aug-10 21-Aug-10 11-Sep-10 10-Nov-13 03-Jan-14 01-Nov-13 02-Oct-10 26-Sep-13 08-Oct-10 02-Dec-13 09-Oct-10 10-Oct-10 03-Aug-13 04-Nov-13 18-Oct-10 04-Nov-10 06-Nov-10 03-Dec-10 05-Dec-13 06-Dec-10 08-Jan-11 09-Jan-11 30-Jan-14 07-Feb-11

Address 46 Masikap Street, Quezon City

TELEPHONE NUMBER 921-4353 433-8232 376-2576 372-7850

FAX NUMBER 454-0118 372-0812 372-9811

AREA Quezon City Quezon City Quezon City

208 0128-FR-1

209 0603-AR-1 SP Luna-Santos, Melania L. 210 0608-AR-1 SP Albarracin-Damole, Concepcion 211 0609-A SP Villanueva, Mary Ann F.

212 0614-AR-1 SP Mendeja, Ma. Judith K. 213 0615-A SP Natividad, Gina P. 214 0130-FR-1 215 216 0616-A 0619-A F Banaria, Banaria & Company SP Villanueva, Noel M. SP Pangilinan, Rosalina R.

Room 308 Anita Building, Timog Avenue corner Quezon Avenue, Quezon City 6/F Northridge Plaza Bldg., 12 Congessional Avenue 929-2140 Brgy. Toro, Quezon City (046) 431-0740 938 R. Santos St., Caridad, Cavite City (046) 970-1913 Unit 3, 9th Floor, Galleria Corporate Center, EDSA 638-8014 638-3099 corner Ortigas Avenue, Quezon City 73 B. Aldana Street, San Isidro Subdivision, 873-6806 Pamplona I, Las Pinas City 31 Rolls Royce Avenue, Davao Executive Homes, (082) 292-4263 Matina, Davao City Blk. 13, L 14 Mandarin Homes II, Malagasang II, 245-2306 Imus, Cavite Bagong Bayan I, Bongabong, Oriental Mindoro (043) 448-0065 714B Montana Street, Sampaloc, Manila 749-8050 10 Scout Bayoran St., South Triangle, Quezon City 372-4282 No. 2 Rm. 303 One Beatirz Tower. Lauan, Project 3, Quezon City 434-8930 U17 The Palm Tower, St. Paul Road, Sa Antonio 847-5759 Village, Makati City Rm. 25, Iloilo Central Market Building, Iznart Street, (033) 337-6056 Iloilo City Unit 204, 2nd Floor, le Sure Condominium, Barangka 794-0214 Ilaya, Pinatubo Street, Mandaluyong City Room 203, Pineda Building 1, Rizal Street, Legaspi City, Albay Rm. 408 Don lorenzo Bldg., 889 P. Paredes St., Sampaloc, manila Blk. 12 Lot 17 Phase A, Woodlane Subdivision, Malagasang 1-A, Imus, Cavite 2553 Rubi Street, San Andres near Zobel Roxas, Manila 20 Chico Street, Town & Country Executive Village, Antipolo City Rm. 203-A Phil. Cooperative Center Building, 90 Balete Drive Extension, New Manila, Quezon City (052) 481-4489 (052) 480-3108 735-1529 930-9470

(046) 4713646 687-4787

Cavite City Quezon City LAs Pias City

(082) 2216789

Davao City Cavite Mindoro MAnila Quezon City Quezon City

896-9204

MAkati City Ilolilo City

217 0622-AR-1 SP Banguiran, John SA. 218 0131-FR-1 219 220 221 222 0132-F 0626-A 0133-F 0633-A F Datiles, Casedo and Associates F Napili, Bonacua and Associates* SP Sabana, Josefina B. F J.V. Jimenez & Associates SP Mina-YAmbao, Monica R.

534-3107 (052) 8203624

Mandaluyong City

MAnila Cavite

564-3540 589-5132 655-1779 722-6005 655-3293 411-4063

MAnila Antipolo Quezon City Quezon City 805-9456 Las Pias City PAsay City As of September 30, 2011 Quezon City

223 0634-AR-1 SP Juacalla-Perez, Jasmin T. 224 225 226 0134-F 0640-A 0643-A F Redor, Emerson & Co. SP Enriquez, Perfecto L. SP De Guzman, Doramar T.*

Rm. C, RGH Building, No. 3 Timog Avenue, South 448-5103 Triangle, Quezon City Rm. 210, D'Marrchs Building, Almanza I, Las Pinas 806-2144 City P39-06 13th Street, Villamor Airbase, Pasay City 103 Remarville Avenue, Bagbag, Quezon City 852-9953 939-2443

227 0646-AR-1 SP Florece, Emmanuel M. 228

SP - Sole Practitioner 0648-A AuditingTolentino, Policarpio C. SP Firm F -

No. 229 230 231 232 233 234 0653-A 0655-A 0656-A 0137-F 0666-A 0138-F SP Sarte, Alfredo

Name

Type of Accreditation Group D Group C Group D Group D Group D Group C Group C Group C Group C Group D Group D Group D Group D Group D Group C Group C Group D Group C Group C Group C Group D Group D Group C Group D Group D

Date Accredited 18-Feb-08 29-Feb-08 04-Mar-08 06-Mar-08 18-Mar-08 24-Mar-08 08-Apr-11 01-Apr-08 01-Apr-08 04-Apr-08 09-Apr-08 10-Apr-08 28-Apr-08 21-May-08 21-May-08 16-Jun-11 03-Jun-08 03-Jun-08 04-Jun-08 16-Jun-08 24-Jun-08 09-Aug-11 11-Jul-08 15-Jul-08 15-Jul-08

Expiry Date 17-Feb-11 28-Feb-11 04-Mar-11 06-Mar-11 18-Mar-11 24-Mar-11 07-Apr-14 01-Apr-11 01-Apr-11 04-Apr-11 09-Apr-11 10-Apr-11 28-Apr-11

Address 373 Sta. Maria Main Road, Barangay Sta. Maria, Zamboanga City

TELEPHONE NUMBER (062) 991-5497

FAX NUMBER

AREA Zamboanga Bacolod City

SP Argel, Abercio R. SP Roldan, Paul Nicomedes L. F Grajo & Associates, CPAs SP Uy, Corazon C. F Campos, Campos & Co.

9 Cardinal Street, Olympia Village, Alijis, Bacolod City (034) 432-0740 Unit 2806 Jollibee Plaza Condominium, F. Ortigas Jr. 637-0225 Road, Ortigas Center, Pasig City 637-9501 Rm. 401 RN Bldg., Shaw Blvd., Pasig City 637-1754 Rm. 307 The Main Place Building, No. 190 N. 721-3579 Domingo Street, San Juan, M. Mla. Rm. 206 Campos-Rueda Building, 101 Urban 843-7713 Avenue, Makati City 844-3892 78 Ilocos Sur Street, Ramon Magsaysay, Quezon 927-3225 City 040 Amuguis St., Lumangbayan, Calapan City (043) 286-7336 637-0225 637-9501

PAsig City Pasig City San Juan

818-1608

Makati City Quezon City

235 0670-AR-1 SP Mediona, Lorenzo Jr. C. 236 237 238 239 240 241 242 243 244 245 246 247 248 249 0671-A 0672-A 0673-A 0139-F 0675-A 0686-A 0687-A 0688-A 0142-F 0691-A 0692-A 0143-F 0144-F 0699-A SP Andaya, Lilibeth I.

(043) 2884985 812-6871 895-1547 4482784

Oriental Mindoro MAkati City Makati City Malabon Mandaluyong City Quezon City La Union Cebu City

SP Miclat, Nelia D. SP Torres, Dominador III T. F Go, Labog & Co. SP Lajom, Virginia L. SP Manuel, Ma. Victoria E.* SP Delena, Gil V. SP Balagtas, Meriam G. F A. Sanchez, L. David, & Company SP Gimongala, Concesa P. SP Berhay, Robinson Jr. D.* F Oliveros, Tejada & Co. F Zuniga, Tupue & Company SP Galang, Benigno L.

702 Cityland 10 Tower 2, Dela Costa corner Valero 810-55-94 Street, Makati City 5th Floor, Executive Building Center, Sen. Gil Puyat 890-9647 Avenue, Makati City 4C Gov. Pascual Avenue, Malabon 330-2071 9-A. Mabini Street, Mandaluyong City 531-8620

Suite 204 Young Trade Building, Gen. Malvar, 421-4708 Cubao, Quezon City MZF Building, Gen. Luna Street, San Fernando, La (072) 700-5053 21-May-11 Union (072) 792-1175 (032) 232-3833 21-May-11 7th St., Dona Rosario Village, Mandaue City, Cebu (032) 231-1551 (032) 231-5441 Rm. 307 Assumpta Building, Mercado Street, San (045) 963-1371 15-Jun-14 Fernando Rm. 351 Colon Development Building, Osmena 255-7702 03-Jun-11 Boulevard, Cebu City 383 Lopez Jaena St., Biasong, Dipolog City, (065) 212-6077 03-Jun-11 Zamboanga Del Norte 2F danding Building, Poblacion 2, Malinta, Valenzuel 292-1716 04-Jun-11 City 292-1017 2/F Greenfield Building 1, 750 Shaw Boulevard, 634-7350 16-Jun-11 Mandaluyong City Room 203 Dr. Benin Building, Zamora Street, San (045) 491-0032 24-Jun-11 Roque, Tarlac City 08-Aug-14 2227 Onyx Street, Sta. Ana, Manila 561-4295 378 Rayos Compound, Dr. Sixto Antonio Avenue, 571-1186 11-Jul-11 Rosario, Pasig City 15-Jul-11 241-C D. Jakosalem Street, Cebu City (032) 255-1963 No. 51 Luna Street, New Intamuros Village, Diliman, 931-8659 15-Jul-11 Q.C.

(045) 8614420 255-7797

Pampanga Cebu City Dipolog City

292-1716

Valenzuela

634-5087 Mandaluyong City Tarlac 564-3162 MAnila Pasig City 256-0706 932-6277 Cebu City Quezon City

250 0700-AR-1 SP De Jesus, Consolacion B. 251 252 253 0702-A 0145-F 0705-A SP Gliane, Jose Jr. C. F A.T. Abella & Co., CPAs* SP Lim, Sixta C.

SP - Sole Practitioner F - Auditing Firm

As of September 30, 2011

No.

Name

Type of Accreditation Group C

Date Accredited 15-Jul-08

Expiry Date

Address 2nd Flr. Mercury Building corner Escobar Street, Maharlika Hi-way, San Jose City, Nueva Ecija 6th Floor, TTK Tower Imperial Appliance Plaza Building, Don Apolinar Velez St., Cagayan De Oro City 36 Lea Subdivision, Lanang, Davao City Blk. 6 Lot 7 Ph4 Golden City Subdivision, Sta. Rosa City Rm. 206 DSF Building, Gen. Hizon Avenue, City of San Fernando, Pampanga 224-B Natividad Building, T. Pinpin corner Escolta, Binondo, Manila G-104 Medical Plaza Makati, Amorsolo corner Dela Rosa St., Legaspi Village, Makati City 1025 Concepcion Aguila Street, Quiapo, Manila

TELEPHONE NUMBER 511-2612 600-2629 (8822) 714-729 (082) 305-7090 (049) 837-8022 (049) 837-6944 (045) 961-5743 (045) 860-2186 656-7072 817-9457 812-1016 735-3634

FAX NUMBER

AREA

254

0706-A

SP Rillorta, Ria C.*

15-Jul-11

Nueva Ecija

255 256

0146-F 0710-A

F Baconga, Patriana, Rosalijos & Co. SP Orilla, Alejandro M.

Group C Group D Group C Group C Group D Group B Group C Group C Group D Group C Group D Group C Group C Group D Group C Group C Group C Group D Group A Group C Group C Group C

15-Jul-08 17-Jul-08 11-Jul-11 23-Jul-08 25-Jul-08 13-Aug-08 20-Aug-08 23-Aug-11 22-Aug-08 26-Aug-08 23-Aug-11 01-Sep-08 04-Sep-08 09-Sep-08 12-Sep-08 17-Sep-08 19-Sep-08 22-Sep-08 25-Sep-08 30-Sep-08 07-Oct-08 08-Oct-08

15-Jul-11 17-Jul-11 10-Jul-14 23-Jul-11 25-Jul-11 13-Aug-11 20-Aug-11 22-Aug-14 22-Aug-11 26-Aug-11 22-Aug-14 01-Sep-11 04-Sep-11 09-Sep-11 12-Sep-11 17-Sep-11 19-Sep-11 22-Sep-11 25-Sep-11 30-Sep-11 07-Oct-11 08-Oct-11

Cagayan de Oro Davao City (049) 5344364 Laguna PAmpanga MAnila 750-7813 Makati City MAnila Muntinlupa City Quezon City Mandaluyong City Paranaque City Bacolod City Ilolilo City (043) 4056221 (044) 9473337 Calapan City Valenzuela Nueva Ecija Iloilo City 875-0285 687-6795 Las Pias City Pasig City MAnila 367-1009 Caloocan City

257 0711-AR-1 SP Carrillo, Warlito M. 258 259 260 261 0712-A 0713-A 0147-F 0718-A SP Rodriguez, Cita M.* SP Lambus, Vicente C. F E.L. Punsalan and Associates SP Corpuz, Isagani R. F Cabauatan, Lee-Rosales & Co. SP Gabagat, Reynaldo J. SP Chua, Donabel T.

262 0148-FR-1 263 264 0720-A 0721-A

Unit 207 Page 1 Building, Acacia Avenue, Madrigal 809-7103 Business Park, Ayala-Alabang, Muntinlupa City 24 Rodriguez Dr. Jordan Valley Village, Baesa, Quezon City 644-B Boni Avenue, Mandaluyong city 97 Multinational Avenue, Multinational Village, Paranaque City Rms. 221-222 Plaza Mart City Mall, Gonzaga St., Bacolod City Lot 14 Blk. 72 Kobe Street, Metropolis, Jaro, Iloilo City 230 San Vicente South, Calapan City A. Pablo Street., Karuhatan, Valenzuela City ABC Building, Rizal Street, San Jose City, Nueva Ecija No. 3 Mabini Texas Street, Iloilo City B5 L5 Honor Street, Meritville Townhomes, Pulang Lupa, Las Pinas City Unit 2005B 20th Floor, West Tower, PSEC Centre, Exchange Road, Ortigas Center, Pasig City 1425 La Torre Street, Sta. Cruz, Manila #74 M. Hizon St., 10th Ave., Caloocan City 361-3506 534-0053 821-5734 (034) 434-6963 (033) 320-4002 (043) 405-6263 291-1944 (044) 511-6201 (044) 511-0196 (033) 336-9024 (033) 336-3146 871-7659 687-6649 254-9720 361-5358; 330-1835

265 0722-AR-1 SP Miscreola, Edwina R. 266 267 268 269 270 271 272 273 274 275 276 0149-F 0726-A 0727-A 0728-A 0729-A 0730-A 0731-A 0026-F 0734-A 0735-A 0151-F F Inventor, Miranda & Associates* SP Sta. Rita, Alona A. SP Cuasay, Joan A. SP Uy, Albert Paul C. SP Gines-Munsayac, Helen V. SP Chu, Arthur T. SP Alagbay, Aida A. F Sison Corillo Parone & Co. SP Dy, Jaime G. SP Yu, Romualdo L. F F. Leano and Company

SP - Sole Practitioner F - Auditing Firm

242-2718 Unit 2607 World Trade Exchange Tower, Juan Luna 242-2758 242-2765 Street, Binondo, Manila

Manila 241-4614 As of September 30, 2011

No. 277 278 0737-A 0152-F SP Alon, Emma L. F Acyatan & Co.

Name

Type of Accreditation Group C Group A Group A Group D Group C Group C Group D Group D Group D Group C Group D Group D Group C Group D Group D Group D Group C Group D Group C Group C Group C Group C Group C Group C Group D Group C

Date Accredited 9-Oct-08 09-Oct-08 14-Sep-11 17-Oct-08 21-Oct-08 22-Oct-08 23-Oct-08 23-Oct-08 03-Nov-08 10-Nov-08 10-Nov-08 10-Nov-08 11-Nov-08 24-Nov-08 24-Nov-08 24-Nov-08 24-Nov-08 27-Nov-08 27-Nov-08 16-Dec-08 17-Dec-08 18-Dec-08 18-Dec-08 18-Dec-08 05-Jan-09 05-Jan-09

Expiry Date 09-Oct-11 09-Oct-11 13-Sep-14 17-Oct-11 21-Oct-11 22-Oct-11 23-Oct-11 23-Oct-11 03-Nov-11 10-Nov-11 10-Nov-11 10-Nov-11 11-Nov-11 24-Nov-11 24-Nov-11 24-Nov-11 24-Nov-11 27-Nov-11 27-Nov-11 16-Dec-11 17-Dec-11 18-Dec-11 18-Dec-11 18-Dec-11 05-Jan-12 05-Jan-12

Address 2nd Flr., Royal Star Bldg., Capinpin St., Bian, Laguna 12th Floor, The Columbia Tower, Ortigas Avenue, Mandaluyong city Unit 1810 Cityland 10 Tower 1, Ayala cor. H.V. Dela Costa, Makati City 101-103, 2nd Floor, Marlin Hotel, Balibago, Angeles City Rm. 221, 2F Queensland Building, Dolores City, Pampanga Room 201, RCBC Building, Bataan Economic Zone, Mariveles, Bataan 127 R. Berroya Street, San Vicente, San Pedro, Laguna 75 Maginoo Street, Diliman, Quezon City

TELEPHONE NUMBER (049) 411-3028 726-7961 to 62 812-1718 to 24 892-6660 (045) 961-3105 (047) 935-4244 869-0092 869-0382 921-4920

FAX NUMBER (049)5116014 723-9516 813-6539 625-8123

AREA Laguna Mandaluyong City Makati City Angeles PAmpanga

279 0153-FR-1 280 281 282 283 284 285 286 287 288 289 290 291 292 293 294 295 296 297 298 299 300 301 302 0742-A 0743-A 0154-F 0745-A 0155-F 0750-A 0751-A 0752-A 0156-F 0754-A 0755-A 0756-A 0757-A 0758-A 0759-A 0157-F 0158-F 0159-F 0766-A 0767-A 0768-A 0769-A

F R.S. Bernaldo & Associates SP Alapag, Marcelino T. SP Te, Shirley S. F Nathaniel P. Colobong & Co. SP Brusas, Noemi C. F Danac & Associates SP Frivaldo, Nelson T. SP Rendon, Edilberto C. SP Navea, Josefina M. F Olano, Duterte & Associates SP Reyes, Rowena A. SP Santos, Marilou B. SP Cajigal, Enita U. SP Gonzales, Roberto G. SP Manalac, Maria Theresa S. SP Repato-Ladiza, Corazon S. F Po Lao Marquez Benedictos & Co F Pascual, Pascual and Co. F A.R. Sayson & Associates SP Caparas, Jaydee P. SP Manzano, Rufino SP Torre, Merrilyn S. SP Tuplano, Cynthia B.

(047) 9354524

Bataan Laguna

921-8569 241-1184

Quezon City MAnila Quezon City Las Pias City

Rm. 626 Downtown Center Building, Binondo, Manila242-1628 208-D Golfhill Terraces Condominium, Manotok Drive, Old Balara, Quezon City 952-4268

83 Dama de Noche Street, Rainbow Village 3, 806-4511 Almanza 1, Marcos Alvarez Avenue, Las Pinas City Tan Building, Rizal Street, Tagum City, Davao del (084) 217-3574 Norte 3rd Floor, AFFTIC Building, Plaza Burgos, Guagua, (045) 900-4826 Pampanga (045) 963-6565 Blk. 7 Lot 3 Narra Avenue, Anahaw Homes, Dita, Sta 847-8020 Rosa, Laguna 12 Sampaguita St., JPA Subd., Muntinlupa City 831-3466 Blk. 12 Lot 2 Berlin Street, Calamba Hills II, barandal, (049) 535-0140 Calamba, Laguna Tourist Hotel Compound, Iyam, Lucena City Lot 26 Road 12 Phase V Cogeo Village, Brgy. 646-4423 Bagong Nayon I, Antipolo City 18-A Villa Socorro Street, Brgy. Bahay Toro, Project 920-0982 8, Quezon City Rm. 101 Ledesma Bldg., Gen. Luna St., Intramuros, 527-2271 Manila Suite 311 PVLB Building, Pearanda St., Legaspi (052) 480-9155 City 525 R. Palma Street, San Antonio, Cavite City 0927-2328970 No. 26 Acuna Drive, Tandang Sora, Quezon City 926-4129 (084) 4001213 (045) 9616038 847-8020

Davao City

Muntinlupa City

Antipolo 453-0294 527-5485 Quezon City City of Manila Legaspi City Cavite 926-4130 Quezon City Caloocan City 4700559 Rizal

No. 50, 8th Avenue, West Grace Park, Caloocan City323-3333 Blk. 1 Lot 22 Homepoint Village Phase B, Angono Rizal No. 20 Amethyst Street, Severina Diamond Subdivision, Km. 18, Paranaque City 451-2160 822-8147

SP 0770-A Sole Practitioner Timoteo A. SP Acedo, F - Auditing Firm

PAranaque City As of September 30, 2011

No.

Name

Type of Accreditation

Date Accredited

Expiry Date

Address

TELEPHONE NUMBER

FAX NUMBER

AREA

303

0771-A

SP De los Reyes, Mario Enrique

Group C

6-Jan-09

06-Jan-12

Unit 6-O, 6th Floor, Lansbergh Place Condominium, 332-1995 Tomas Morato Avenue cor. Scout Castor Street, 414-5925 Brgy. Sacred heart, Quezon City 53 Baler Street, SFDM, Quezon City Rm. 312 Burke Bldg., Burke St., Escolta, Manila 371-6786 371-6787 241-5254 244-6054 5896 243 815-4919 371-1641 (032) 2317049 371-1512

Quezon City

304 305 306 307 308 309 310 311 312 313 314 315 316 317 318 319 320 321 322 323 324 325 326

0774-A 0775-A 0160-A 0784-A 0161-F 0162-F 0163-F 0789-A 0792-A 0796-A 0165-F 0799-A 0801-A 0802-A 0803-A 0805-A 0806-A 0166-F 0809-A 0810-A 0811-A 0812-A 0167-F

SP Cua, Leonardo G. SP Valerio, Enrique S. F Alas, Oplas & Co., CPAs SP Cua, Francisco C. F E.R. Sarcauga & Company F V.T. Villamala & Associates F Nila N. Mendiola & Company SP Gonzales, Wilhelmina R. SP Granada, Rommel O. SP Gallo, Dolores G. F Malbas, Mahinay & Co. SP Baltbat, Ma. Teresita G. SP Bantillan, Jerry F. SP Santiago, Emmanuel C. SP Mangalallan, Erlinda A. SP Alcantara, Luis M. SP Orio, Felix C. F Ocampo, Mendoza, Leong, Lim & Co. SP Mendoza, Paciencia B. SP Manaligod, Silvestre A. SP Dela Cruz, Editha C. SP Manaloto, Gilberto L. F Leong, Eralino Acuna Degala & Co.

Group D Group C Group A Group D Group B Group C Group C Group C Group D Group D Group C Group D Group C Group C Group C Group D Group C Group B Group C Group D Group C Group C Group C

16-Jan-09 30-Jan-09 09-Jun-11 16-Feb-09 24-Feb-09 24-Feb-09 03-Mar-09 04-Mar-09 05-Mar-09 17-Mar-09 17-Mar-09 26-Mar-09 26-Mar-09 30-Mar-09 02-Apr-09 8-Apr-09 08-Apr-09 15-Apr-09 17-Apr-09 29-Apr-09 29-Apr-09 29-Apr-09 11-May-09

16-Jan-12 30-Jan-12 08-Jun-14 16-Feb-12 24-Feb-12 24-Feb-12 02-Mar-12 03-Mar-12 04-Mar-12 16-Mar-12 16-Mar-12 25-Mar-12 25-Mar-12 29-Mar-12 01-Apr-12 07-Apr-12 07-Apr-12 14-Apr-12 16-Apr-12 28-Apr-12 28-Apr-12 28-Apr-12

Quezon City City of Manila Makati City Quezon City Cebu City Cebu City Makati City Bacolod City Bacolod City

23/F PBCom Tower, 6795 Ayala Avenue corner 728-2060 Herrera St., Makati City 11-A Scout Madrinan Street, South Triangle, Quezon 371-1640 City Astron Gestus Bldg., Gorordo Ave., Cebu City Top of Bank of Commerce, Plaridel St.-Osmena Blvd., Cebu City Unit 2105 & 2106 Cityland 10 Tower 1, H.V. Dela Coasta Street, Salcedo Village, Makati City NEDF Building, 6th Street, Bacolod City Rm. 211-213 Yusay Building, Araneta Street, Bacolod City 20th Floor Security Bankc Center Building, 6776 Ayala Avenue Makati Cit Door 2, 2/F DCT-MPC Building, JP Rizal Street, Tagum City 2537-A s. Del Rosario Street, Gagalangin, Tondo, Manila Rm. 9 JS Building, Lacson Street, Bacolod City 2004 F. Agoncillo St., Malate, Manila 2004 F. Agoncillo St., Malate, Manila No. 6, 4th Street, BBB, Marulas, Valenzuela City (032) 231-7040 (032) 255-1678 (032) 253-0660 893-7397 817-7128 817-4687 433-1828 (034) 433-3295 (034) 435-1004 891-1338 (084) 2187772 233-4791 492-7565 (034) 434-2878 525-6017 525-6017 291-6878

891-1136

951-2110 (034) 4351165 536-7191 Bacolod City City of Manila Manila Valenzuela

Rm. 202 De Leon Building, Pabayo-Pacana Streets (08822) 72-8398 Cagayan de Oro City Unit 1905 Regalia Park Tower, 150 P. Tuazon 912-9489 439-1788 Boulevard, Cubao, Quezon City 182 Esteban Mayo Street, Lipa City, Batangas 16-C Tin Road, Pilar Village, Las Pinas City 2nd Floor, Dona Nena Building, Sabang, Baliuag, Bulacan B5 L5 St. George St., Sto. Nio Village Phase 4, Tunasan, Muntinlupa City (043) 756-3895 635-9144 (044) 766-7735 861-8018 683-7257

Quezon City Batangas

Muntinlupa City Davao City As of September 30, 2011

10-May-12 4th Floor, Reliance Building, Rizal Street, Davao City(082) 228-6695

SP - Sole Practitioner F - Auditing Firm

No. 327 328 329 330 331 332 333 334 335 336 337 338 339 340 341 342 343 0814-A 0815-A 0816-A 0817-A 0818-A 0819-A 0821-A 0822-A 0823-A 0825-A 0826-A 0827-A 0168-F 0169-F 0832-A 0833-A 0834-A

Name SP Irineo, Rosalina C. SP Maminta, Gina M. SP Alvarez, Ronald B. SP Entia, Carina B. SP Mendoza, Rufo R. SP Isidro, Ricardo I. SP Lin, Debbie Karen T. SP Du, Cleopatra A. SP Armijo, Liberty F. SP Bolanio, Lucio Jr. N. SP Batol-Perete, Rosario SP Gacula, Ma. Fe Glycyrrhiza T. F Tardecilla Verdolaga & Co. F Dungog & Associates SP Operario, Alberto Y. SP Pablo, Salvador I. SP Maalat, Ernesto R.

Type of Accreditation Group C Group C Group C Group D Group C Group C Group C Group C Group C Group D Group D Group C Group C Group D Group C Group C Group C

Date Accredited 11-May-09 11-May-09 11-May-09 12-May-09 12-May-09 18-May-09 28-May-09 2-Jun-09 02-Jun-09 03-Jun-09 08-Jun-09 9-Jun-09 09-Jun-09 22-Jun-09 22-Jun-09 22-Jun-09 23-Jun-09

Expiry Date 10-May-12 10-May-12 10-May-12

Address Kamagong Street, Nueva Villa Subd., Batang Alangilan, Batangas City Rm. 301 Landmark Building, Kalayaan Village, Quebiawan, San Fernando, Pampanga

TELEPHONE NUMBER (043) 723-1049 (045) 861-1135 (045) 861-8703

FAX NUMBER

AREA

(045) 9610427

Pampanga Lipa City Davao City Batangas

Ground Flr. Building A, Fieta World Mall, Marawoy, (043) 404-0080 Lipa City (082) 222-9430 11-May-12 201 Montelibano Building, F. Inigo Street, Davao City (082) 300-2256 (043) 756-3828 252-0096 252-0819 817-7379

11-May-12 H. Latorre St., Barangay 10, Lipa City, Batangas 17-May-12 38 Estacio Subdivision, Martires, Pateros 27-May-12 837 Masangkay St., Sta. Cruz, Manila 01-Jun-12 01-Jun-12 02-Jun-12 07-Jun-12 08-Jun-12 08-Jun-12 21-Jun-12 21-Jun-12 21-Jun-12 22-Jun-12

Pateros City of Manila Makati City

Unit 2316 Cityland 10 Condominium , Tower 1, 6815 817-7280 H.V. Dela Costa St., Salcedo Village, Makati City Unit 1236 Cityland 8, 98 Sen. Gil Puyat Avenue, 812-1533 Makati City 1324 Lopez Jaena Street, Paco, Manila 564-5635 14 SaturnStreet, Bricktown 3, Moonwalk, Paranaque 821-8737 City Rm. 203, MCR Industries Bldg., 495 Boni Ave., 533-2287 Mandaluyong City 532-5071 to 74 505 ITC Bldg., 337 Gil Puyat Ave., Makati Cit 899-9479 3rd Flr. Universal Re Building, Paseo de Roxas, Makati City 810-7431 A. Mabini St., cor. Kalaw St., Ermita, Manila 884-11-94 Rm. 204 2/F Rudel Building, Diego Street, Baguio (074) 304-3887 City Virgen SG Brgy. Bldg., 3rd Flr., Rms. 325 & 326 (034) 434-2148 Lacson corner 6th Street, Bacolod City (02) 520-6790 (049) 839-4923 (049) 511-3148 (0918) 9293320 (0917) 8301210

Mania Paranaque City Mandaluyong City Makati City Makati City City of Manila

899-9448 812-2345

(034) 4333184

Bacolod City

344

0835-A

SP Concepcion, Rossana A.

Group C

23-Jun-09

22-Jun-12

L16 B3 Mercedes Homes III, Binan, Laguna

Laguna

345 346 347 348 349 350

0836-A 0837-A 0838-A 0839-A 0840-A 0841-A

SP Veloria, Bernabe Sr. L. SP Bermudez, Nestor C. SP Bermudez Gil C. SP Codilla, Rolando A. SP Harina, Ricardo M. SP Gemora, Marites S.

Group C Group D Group C Group C Group C Group C

24-Jun-09 02-Jul-09 02-Jul-09 02-Jul-09 06-Jul-09 07-Jul-09

23-Jun-12 01-Jul-12 01-Jul-12 01-Jul-12 05-Jul-12 06-Jul-12

66 Lizares Subdivision, Taculing, Bacolod City (034) 432-1366 No. 14 Gatmaitan Street cor. Barcelon Street, BF 501-6441 Resort Village, Las Pinas City Unit 9, 3rd Floor, CLP Complex, Mercedes Avenue, 642-5069 San Miguel, Pasig City 6th Ave. Agro-Macro Subdivision, Cabancalan, Mandaue City 300 Narra Drive, Tugbungan, Zamboanga City (032)348-7663 (062)991-9101 Cebu City Zamboanga Cavite City As of September 30, 2011

SP - Sole Practitioner F - Auditing Firm

Blk. 32 Lot 11, Lauaan St., Central Phase 3, Camella (146)572-0521 Homes, Spring Ville City, Molino, Bacoor, Cavite

No. 351 352 353 354 355 356 357 358 359 360 361 362 363 364 365 366 367 368 369 370 371 372 373 374 0843-A 0844-A 0845-A 0846-A 0847-A 0848-A 0849-A 0850-A 0851-A 0171-F 0854-A 0855-A 0856-A 0857-A 0858-A 0859-A 0860-A 0862-A 0863-A 0864-A 0172-F 0868-A 0173-F 0869-A

Name SP Briones, Thelma C. SP Esperida, Jaime P. SP Zurbano, Ruben E. SP Caliguiran, Rio Joy A. SP Balmores, Lucilita M. SP Fernando, Luisa M. SP Antipasado, Jr. Tarcisio B. SP Castelo, Eduardo G. SP Ramirez, Lorelei C. F Sicangco Menor Villanueva & Co. SP Anuran, Adones B. SP Viernes, Susana B. SP Lucenio, Joel A. SP Buenaventura, Lorna A. SP Halili, Eduardo C. SP Lim, Eulogio C. SP Cruz, Annabel A. SP Codiera, Ethel E. SP Leyson, Agapito, Jr. A. SP Adiarte, Jose Jr. M. F Lupo S. Ramos & Co. CPAs SP Adoremus, Restituto R. F Gomez & Gomez SP Fernandez, Feliciano G.

Type of Accreditation Group C Group C Group C Group C Group C Group D Group D Group D Group C Group C Group C Group D Group C Group D Group C Group D Group D Group C Group C Group D Group C Group D Group C Group D

Date Accredited 14-Jul-09 14-Jul-09 14-Jul-09 15-Jul-09 20-Jul-09 20-Jul-09 23-Jul-09 23-Jul-09 23-Jul-09 23-Jul-09 24-Jul-09 28-Jul-09 29-Jul-09 31-Jul-09 06-Aug-09 06-Aug-09 11-Aug-09 11-Aug-09 11-Aug-09 13-Aug-09 13-Aug-09 18-Aug-09 18-Aug-09 19-Aug-09

Expiry Date 13-Jul-12 13-Jul-12 13-Jul-12 14-Jul-12 19-Jul-12 19-Jul-12 22-Jul-12 22-Jul-12 22-Jul-12 22-Jul-12 23-Jul-12 27-Jul-12 28-Jul-12 30-Jul-12 05-Aug-12 05-Aug-12 10-Aug-12 10-Aug-12 10-Aug-12 12-Aug-12 12-Aug-12 17-Aug-12 17-Aug-12 18-Aug-12

Address 2357 Garrido Street, Sta. Ana, Manila 100 Almazor Street, Maricaban, Pasay City 18-A Malong St., Brgy Marilag, Project 4, Quezon City B45 L19 Justice Street, Goodwill I, San Bartolome, Quezon City

TELEPHONE NUMBER 564-4363 854-7882 439-2839 417-2505

FAX NUMBER

AREA

Quezon City

Friedknit Creations, Inc. No. 3OV Midland Manor II, 726-9040 Washington St., Greenhills, San Juan, M. Mla. 721-2854 No. 7 Burgos Street, Cabuyao, Laguna 243 Pearl St., Sta. Lucia Village V, Punturin, Valenzuela City 4/F, RGC Building, 219 Apo Street, Mandaluyong City (049) 832-0398 445-12-23 531-5177 532-6334 532-6334 888-1374

San Juan

Valenzuela

Unit 5 RGC Building, 219 Street, Mandaluyong City 531-9430 #2 Dona Gloria Ave., Villa Gloria Subd., Angeles City888-2099 No. 7 A. Delas Alas Street, Taal, Batanga 2135 C Primo de Rivera Street, Makati City B8 L14 Pearl Street, Juana I, Binan, Laguna 290 Unit C, Richilda Building, Chipeco Avenue Extension, Halang, Calamba City Rm. 220, BPI Condominium Bldg., Plaza Cervantes, Binondo, Manila No. 80 Old Sauyo Road, Brgy. Sauyo, Novaliches, Quezon City B11 L10 Perpetual Village VI, Mambog 4, Bacoor, Cavite 1 Rd. 12-A, UPS-5, Sucat, Paraaque 116 Texas Street, Pasog Greenpark Village, Dela Paz, Pasig City (043) 408-1012 994-7159 529-3822 (049) 545-9533 242-1079 939-6750 (046) 471-7090 875-7241 829-1961 646-9104

Mandaluyong City Makati City Batangas

Laguna 242-0857 City of Manila

Paranaque City PAsig City 911-8502 (045) 9612414 Quezon City Pampanga

69-16th Avenue, Cubao, Quezon City 911-8479 LK Building MacArthur Highway, Dolores, City of San(045) 961-3101 Fernando, Pampanga (046) 961-3830 115 Diamond Street, CVS Homes I, Felix Avenue, Cainta, Rizal Blk 1 Lot 27 Royal Palm Subdivision, Bacolod City 104 Halcon Street, Sta. Mesa Heights, Laloma, Quezon City Unit M, 5th Floor, West Gate Tower, Investment Drive, Madrigal Business Park, Ayala Alabang, Muntinlupa City 645-7814 (034) 446-3500 818-0106 742-7250 932-5006 659-0923

Quezon City

375

0174-F

F Morfe, Ceneta & Co.

Group C

20-Aug-09

19-Aug-12

SP - Sole Practitioner F - Auditing Firm

As of September 30, 2011

No.

Name

Type of Accreditation Group A Group D Group C Group D Group C Group C Group C Group D Group C Group D Group C Group C Group C Group C Group C Group C Group C Group C Group D Group C Group D Group C Group C

Date Accredited 20-Aug-09 27-Aug-09 03-Sep-09 3-Sep-09 3-Sep-09 10-Sep-09 10-Sep-09 11-Sep-09 14-Sep-09 14-Sep-09 15-Sep-09 17-Sep-09 29-Sep-09 29-Sep-09 02-Oct-09 05-Oct-09 05-Oct-09 08-Oct-09 08-Oct-09 13-Oct-09 14-Oct-09 20-Oct-09 20-Oct-09

Expiry Date

Address

TELEPHONE NUMBER

FAX NUMBER 887-1264

AREA

376 377 378 379 380 381 382 383 384 385 386 387 388 389 390 391 392 393 394 395 396 397 398

0175-F 0873-A 0176-F 0875-A 0876-A 0880-A 0881-A 0882-A 0884-A 0886-A 0177-F 0889-A 0891-A 0892-A 0893-A 0894-A 0895-A 0896-A 0178-F 0898-A 0899-A 0900-A 0179-F

F Mendoza, Querido & Co. SP Maturgo, Narciso C. F Caballero-Lacsa & Co. SP Liwanag-Dacuycuy, Imelda E. SP Sobremonte, Katherine U. SP Desabelle, Myrna L. SP Alcantara, Henedina S. SP Trinanes, Soledad M. SP Sia, Ricky A. SP Fabre, Zosimo, Jr. S. F Garcia, Pangilinan and Co. SP Verde, Orlando V. SP Velasco, Abelardo D. SP Bonilla, Sonny S. SP Ileto, Amelita N. SP Aguilar, Danilo T. SP Baduria, Roel R. SP Inez, Nora E. SP Aguirre, Michael L. SP Belinario, Felomino S. SP Gerero, Marites L. SP Balagot, Felicisima A. F Altarejos, Altarejos & Co.

19-Aug-12 26-Aug-12 02-Sep-12 02-Sep-12 02-Sep-12 09-Sep-12 09-Sep-12 10-Sep-12 13-Sep-12 13-Sep-12 14-Sep-09 16-Sep-12 28-Sep-12 28-Sep-12 01-Oct-12 04-Oct-12 04-Oct-12 07-Oct-12 07-Oct-12 12-Oct-12 13-Oct-12 19-Oct-12 19-Oct-12

22nd Flr., Multinational Bancorporation Centre, 6805 887-1888 Ayala Avenue, Salcedo Village, Makati City 5th Flr., NYTM Building, 819 Ilaya St., San Nicolas, 241-8441 Manila 241-8383 177 Lower Kalakalan, Olongapo City 22 Pedro Ladia Street, Project 4, Quezon City (047)-224-2964 437-0059 913-7093

Makati City City of Manila Olongapo City Quezon City

No. 50 8th Avenue, West Grace Park, Caloocan City 323-3333 Lot 31, Block 3-A, Sta. Filomena Street, Eroreco Subd., Mandalagan, Bacolod City Rm. 512 West City Plaza, No. 66 West Avenue, Quezon City B 41 Lot 4 Soldiers Hills Village, Putatan, Muntinlpa City No. 7 Bulgaria Street, Better Living Subdivision, Paranaque City Corner Capistrano-Macahambus Streets, Cagayan de Oro City 3-I Edificio Enriqueta, corner Amoranto St. & D. Tuason Streets, Sta. Mesa Heights, Quezon City Unit 1210 Cityland Pasong Tamo Tower, Chino Roces Avenue, Makati City Poblacion 1, Currimao, Ilocos Norte Unit 16 Block 5 Romarosa Townhomes, Luzon Avenue, Quezon City (034) 433-5535 (034) 434-0424 291-1015 391-9397 823-4549 (08822) 724728 (088) 856-1458 732-7860 856-4377 932-2369 0916-4684442

365-8248 (034) 4334243

Caloocan City

Quezon City

822-7456 (08822) 724-728 732-7871 Cagaya de Oro Quezon City Makati City Ilocus Norte Quezon City Quezon City 361-67400 Rizal

23 Rd. 14, Brgy. Bahay Toro, Project 8, Quezon City 926-4199 26 Jaguar St., Village East Executive Homes, Felix 656-1972 Avenue, Cainta, Rizal Unit 1120 City & Land Mega Plaza, ADB Avenue cor.914-1293 Garnet Road, Ortigas Center, Pasig City 633-2898 310 WDC Building, Osmena Boulevard, Cebu City 1802 Cityland Pasong Tamo Tower , Chino Roces Avenue, Makati City 1915 Agoncillo St., Malate Manila 17-A J. Feliciano Street, Sagad, Pasig City 191 Don Alfro St., Tetuan, Zamboaanga City 412-2988 892-2568 893-0886 536-84-49 643-4092 (062) 991-2567 (062) 9924350 (034) 4344961

Cebu City Makati City Manila

Zamboanga Bacolod City

1230 Magsaysay St., Gonzaga Subdivision, Bacolod (034) 433-4961 City, Negros Occidental 6100 (034) 708-5225

SP - Sole Practitioner F - Auditing Firm

As of September 30, 2011

No. 399 400 401 402 403 404 405 406 407 408 409 410 411 412 413 414 415 416 417 418 419 420 421 422 0903-A 0180-F 0181-F 0182-F 0908-A 0909-A 0910-A 0183-F 0912-A 0913-A 0184-F 0185-F 0916-A 0917-A 0918-A 0919-A 0920-A 0186-F 0922-A 0923-A 0924-A 0925-A 0187-F 0929-A

Name SP Legaspi, Marcos A. F Daroya and Company F F.B Del Rosario, Jr. & Co. F Quilab Cabilin Bato & Co., CPAs SP Chua, Roselyn T. SP Bermudez, Luis V. SP Cailing, Pepe L. F Gatmaitan and Associates, CPAs SP Manuel, Angelito L. SP Rillo, Roberto A SP Manaig, Medilla & Co. F Tenorio Larena & Co., CPAs SP Pilapil, Evelyn A. SP Gonzales, Luciana M. SP Ty, Abner A. SP Chua, Lin Lay SP Capili, Flora L. F Eribert S. Padilla and Co. SP Lopez, Dominena R. SP Oliveros, Dick D. SP Cayco, Simeon M. SP Suba, Ricardo O. F Senturias, Jimenez and Company SP Dimaculangan, Rosita A.

Type of Accreditation Group C Group C

Date Accredited 22-Oct-09 22-Oct-09 27-Oct-09 05-Nov-09 21-Dec-09 23-Dec-09 23-Dec-09 23-Dec-09 18-Jun-10 23-Dec-09 06-Jan-10 11-Jan-10 19-Jan-10 25-Jan-10 25-Jan-10 26-Jan-10 02-Feb-10 02-Feb-10 04-Feb-10 05-Feb-10 08-Feb-10 10-Feb-10 11-Feb-10 12-Feb-10

Expiry Date 21-Oct-12 21-Oct-12 26-Oct-12 04-Nov-12 20-Dec-12 22-Dec-12 22-Dec-12 22-Dec-12 17-Jun-13 22-Dec-12 05-Jan-13 10-Jan-13 18-Jan-13 24-Jan-13 24-Jan-13 25-Jan-13 01-Feb-13 01-Feb-13 03-Feb-13 04-Feb-13 07-Feb-13 09-Feb-13 10-Feb-13 11-Feb-13

Address

TELEPHONE NUMBER

FAX NUMBER

AREA Rizal

37 Targa St., Village East, Executive Homes, Cainta, 656-1437 Rizal 3/F, FIB Building, Mayombo District, Dagupan City 2F Royal Bay Terrace Building, U.N. Ave., Cor. Cortada St., Ermita, Manila 2/F Executive Centrum Building JR Borja Street, Cagayan de Oro 1st Door Uro Building, Tomas Claudio St., Zamboanga City (075) 522-7098 (075) 5224333 521-3279 (088)8564401

Pangasinan City of Manila Cagayan de Oro Zamboanga

Group C Group C Group C Group D Group D Group C Group C Group D Group D Group C Group D Group C Group C Group C Group C Group D Group C Group C Group D Group D Group A Group D

521-3279 (08822)72-7515 (062) 991-5560

10 Volleyball Street, Mariquita Pueblo, Dita, Sta. Ros (049) 531-2044 City, Laguna 068 Aparente Avenue, Soriano Subd., City Heights, 552-4756 General Santos City 178 Aguirre Ave., BF Homes Paranaque City 820-4004 552-1303 825-0363 General Santos Las Pias City

123 Road 8, Barangay Bagong Pagasa, Quezon City455-2039 726 Craig Street, Sampaloc, Manila 1295 ME Crossing, Calamba City, Laguna 749-5446 (049) 502-2700 743-3079 823-0560 Quezon City

Suite 303 Web-Jet Building. No. 64 Quezon Avenue 712-8426 corner BMA, Quezon City 4828 Camia Street, Marimar Village, Brgy. Sun Valley, Paranaque City MacArthur Highway, Lolomboy, Bocaue, Bulacan Lot 4, Block 5, Ferrari Street, Central City Subdivision, Legaspi City 2059 M. Natividad St., Sta. Cruz,Manila 4092 Airport Road, Baclaran, Paranaque City Rm. 322 PSSC Building, Commonwealtg Avenue, Diliman, Quezon City Blk. 161 L7 San Francisco St., Rizal, Makati 12 Afghanistan St., Better Living, Paranaque City 710-6828 (044) 692-2362 0918-9404382 (052) 821-1359 781-5916 851-0625 851-7994 928-2632 729-0328 776-8461

Legaspi City Manila 832-7725

776-2322

Paranaque City

105 Chico Street, Justinville Subdivision, Bacoor, (046) 472-2078 Cavite No. 20 Emerald Street, Fern Village, Pasong Tamo, 952-7101 Makati City 2/F Greenfield Building 1, 750 Shaw Blvd., 638-8077 Mandaluyong City M. Manabat Street, San Antonio, Binan, Laguna (049) 511-7455

931-0885 631-6207 Mandaluyong City

SP - Sole Practitioner F - Auditing Firm

(049) 4113519 As of September 30, 2011

No. 423 424 425 426 427 428 429 430 431 432 433 434 435 436 437 438 439 440 441 442 443 444 445 446 447 0930-A 0932-A 0353-A 0935-A 0936-A 0937-A 0938-A 0939-A 0188-F 0944-A 0189-F 0947-A 0190-F 0191-F 0950-A 0951-A 0192-F 0952-A 0953-A 0954-A 0955-A 0956-A 0957-A 0958-A 0193-A

Name SP Caleon, Luisa A. SP Dinorog, Raymundo L. SP Torres, Milagros R. SP Romano, Genielle B. SP Tampis, Ma. Luz C. SP Saway, Romualdo M. SP Nenita I. Basconcillo SP Agustin, Juan T. F Alexander E. Ramos & Associates SP Toribio, Elizabeth D. F Mabaga, Nava and Company SP Dela Cruz, Antonio C. F C.M. Ilagan & Associates F Famatigan, Famatigan & Associates SP De Castro, Felix M. SP Osorio, Natividad V. F Diaz Murillo Dalupan & CO SP Villanueva, Roberto F. SP Cayabat, Judy Tan SP Cailles Lo, Emily SP Que, Agustina L. SP Danlag, Ricardo, Jr. SP Garcia, Dolores M. SP Go, Anthony T. F A. M. Yu & Associates

Type of Accreditation Group C Group C Group C Group D Group C Group C Group C Group C Group D Group C Group D Group D Group C Group C Group D Group D Group A Group C Group D Group C Group D Group C Group D Group C Group C

Date Accredited 26-Feb-10 26-Feb-10 26-Feb-10 01-Mar-10 05-Mar-10 05-Mar-10 05-Mar-10 05-Mar-10 17-Mar-10 19-Mar-10 24-Mar-10 26-Mar-10 26-Mar-10 31-Mar-10 05-Apr-10 06-Apr-10 07-Apr-10 12-Apr-10 13-Apr-10 15-Apr-10 26-Apr-10 26-Apr-10 26-Apr-10 26-Apr-10 27-Apr-10

Expiry Date 25-Feb-13 25-Feb-13 25-Feb-13 28-Feb-13 04-Mar-13 04-Mar-13 04-Mar-13 04-Mar-13 16-Mar-13 18-Mar-13 23-Mar-13 25-Mar-13 25-Mar-13 30-Mar-13 04-Apr-13 05-Apr-13 06-Apr-13 11-Apr-13 12-Apr-13 14-Apr-13 25-Apr-13 25-Apr-13 25-Apr-13 25-Apr-13 26-Apr-13

Address Poblacion, Pulilan, Bulacan Capistrano-Gomez Streets, Cagayan de Oro City Rm. 501 APC Building, 1186 quezon Avenue, Quezon City

TELEPHONE NUMBER 376-2324 (08822) 711815 374-2511

FAX NUMBER 416-0866

AREA Quezon City

332-1340

Quezon City

Greenhills Garden Square Condominium, 297 Bonny 415-0376 Serrano Avenue, Quezon City Rm. 305 Dona Candelaria, No. 32 Visayas Avenue 454-3747 cor. Congressional Avenue, Quezon City Unit 208, Tulip Bldg., South Zuzuarregui St., Old Balara, Quezon City No. 14 Evangeline Pascual St., BF Resort Village, Pamplona, Las Pias, Metro Manila 436-0644 875-3165 (077) 781-2359 456-2308 Quezon City Las Pias City Ilocus Norte 817-3927 536-6887 Makati City

San Lorenzo, San Nicolas, Ilocos Norte Suite 815 Herrera Tower, V. A. Rufino cor. Valero 892-7284 Street, Salcedo Village, Makati City 14F R. Magsaysay Building, Roxas Boulevard, 338-4136 Malate, Manila Unit 305 Lolo Berong Building, Nuevo Avenue, Imus, (046) 471-3667 Cavite Blk. 12 Lot 21 San Dionisio Subdvision, Granada, 432-2554 Bacolod City 708-1342 346 Dansalan St., Brgy. Malamig, Mandaluyong City 535-9005

533-9389

Mandaluyong City

237 Cityland Pioneer, 128 Pioneer Street, 746-0635 638-2999 Mandaluyong City Lot 21-A, Block 48, Road 22, Phase 1, Cogeo Village 647-9073 Antipolo City Lot 26 J. de leon Street, Cooperative Village, San 825-3273 Dionision, Paranaque City 894-5892 to 95 5/F Don Jacinto Bldg., Dela Rosa cor. Salcedo Sts., 892-3642 893 818-1872 Legaspi Village, Makati City 5572 Montalban Building, AD Curato Street, Butuan City (085) 341-5305 (085) 225-2380 373-0211

Makati City Butuan City Lucena City

Zoleta Street, Iyam, Lucena Cit Unit 201 St. Martin Square, P. Guevarra Avenue, Sta (049) 810-4637 Cruz, Laguna 1241 G. Araneta St., Tondo, Manila Mezzanine D, GMT Building II Junquera St., Cebu (032) 2537371 City 72 Fort Santiago Street, Bago bantay, Quezon City 426-9682 No. 222-B G. Reyes St., Pasay City Rm. 204 Realty Investment Building, 195 EDSA, Mandaluyong City 833-7875 927-4710 920-4335 724-4862

(049) 5013710 241-0755 (032) 2537371

Manila Cebu City

Pasay City

SP - Sole Practitioner F - Auditing Firm

As of September 30, 2011

No. 448 449 450 451 452 453 454 0960-A 0961-A 0194-F 0964-A 0965-A 0966-A 0967-A

Name SP Rodeo, Ricardo F. SP Enriquez, Ernesto C. F Nepomuceno, Suner & Associates SP Villarin, Feliciana F. SP Solmayor, Ma. Delia E. SP Bithao, Jose V. SP Thater, Walter B.

Type of Accreditation Group D Group C Group C Group C Group C Group C Group C

Date Accredited 29-Apr-10 05-May-10 07-May-10 11-May-10 13-May-10 13-May-10 13-May-10

Expiry Date 28-Apr-13

Address Poblacion IV, Romblon, Romblon

TELEPHONE NUMBER 0909-3579840 942-1295 (044) 600-2890 (032) 344-0423 (032) 254-2778 245-1593 (047) 250-0347

FAX NUMBER

AREA

04-May-13 No. 26 J. Cruz Street, Sta. Ana, San Mateo, Rizal 06-May-13 10-May-13 12-May-13 12-May-13 12-May-13 3/F Towncall Building, Maharlika Highway, Cabanatuan City 7-028 San Roque Village, Pagsabungan, Mandaue City, Cebu Rm. 5 M & E Building, P. del Rosario Extension, Sambag 1, Cebu City 1002 Lualhati St., Tondo, Manila Unit E101 Poco a Poco Condotel, Dewey Avenue, Central Business District, Subic bay Freeport Zon 2222 Unit B, MGLG Apartment, 720 EDSA, Cubao, Quezon City

Rizal (044) 6003559 Cabanatuan Cebu (032) 2547142 MAnila

455 456 457 458 459 460

0968-A 0195-F 0196-F 0970-A 0971-A 0972-A

SP Garcia, Miguel D. F Machica Tan-Cruz & Co. F Maceda Farnacio & Co. SP Tiongson, Emmanuel M. SP Cruz, Josel F. SP Tan, Susan A. SP Alon, Mary Ann G. SP Borleo, Brigida H. F Romeo G. Torno & Co. SP Tayawa, Jose B. SP Zarraga, Clarita T. SP Gonzaga, Norma E. SP Butcon, Evelyn P. SP Cuevas, Carmencita L. SP Garcia, Ma. Teresa S. SP Villanueva, Arnel Jude L. SP Villarba, Rosario Q. SP Keyser, Roberto P.

Group D Group B Group A Group C Group D Group D Group D Group C Group C Group D Group C Group C Group C Group C Group D Group C Group C Group D

14-May-10 14-May-10 14-May-10 19-May-10 20-May-10 24-May-10 28-May-10 28-May-10 31-May-10 02-Jun-10 07-Jun-10 07-Jun-10 07-Jun-10 10-Jun-10 11-Jun-10 11-Jun-10 16-Jun-10 18-Jun-10

13-May-13

9123560 (053) 325-4538 403-7228 523-5122 403-7306 Quezon City Tacloban, Leyte

13-May-13 204 P. Burgos St., Tacloban City, Leyte 13-May-13 Suite 705 Midland Mansions Condominium, 839 A. Arnaiz Avenue, Makati City

18-May-13 64 7th Avenue, Cubao, Quezon City

438-3279 439-1211 671-1174 19-May-13 No. 30 PVT Aurellana Street, Bagong Ilog, Pasig City 384-7423 21 Fernandez Street, San Francisco Del Monte, 374-4412 23-May-13 Quezon City (049) 511-6250 642-8779 (045)961-1556 (045) 963-6975 997-7705 724-3920 637-4122 (049) 4113519 6439619

Quezon City

461 0973-A 462 463 464 465 466 467 468 469 470 471 472 0974-A 0197-F 0975-A 0976-A 0977-A 0978-A 0979-A 0980-A 0981-A 0982-A 0983-A

27-May-13 260 Manabat Street, San Antonio, Binan, Laguna 27-May-13 L2 B12 Phase 2E Cauliflower St., Greenwood Executive Village, Cainta, Rizal 4th Blk. Dolores Homesite, San Fernando City, 30-May-13 Pampanga 01-Jun-13 06-Jun-13 06-Jun-13 06-Jun-13 09-Jun-13 10-Jun-13 10-Jun-13 15-Jun-13 17-Jun-13

Cainta, Rizal Pampanga

3 Austin Street, Provident Village, Jesus dela Pena, 490-7700 Marikina City No. 28 N. Domingo St., New Manila, Quezon City No. 10 Hilltop Road, Cityland Townhouses, Pasig City 41 Pearl Street, Medalva Hills Village, San Isidro, Angono, Rizal 102 A. Bonifacio Ave., Barangka, Marikina City 20 A. Mabini St., Caloocan City Montalban Building, AD Curato Street, Butuan City Greenwoods Executive Village, 30 Redbud St., Cainta, Rizal Blk. 85 Lot 13 Bernadez Street, BF Resort Village, Las Pinas City 725-0049 637-4120 637-2425 295-2762 941-4496 285-2742 341-5305 225-2380 514-8908 0917-5850516 873-4789 873-8727

Quezon City PAsig City Rizal Markina City Caloocan City Butuan City

642-9596

Rizal

SP - Sole Practitioner F - Auditing Firm

As of September 30, 2011

No. 473 474 475 476 477 478 479 480 481 482 483 484 485 486 487 488 489 490 491 492 493 494 495 496 497 0984-A 0985-A 0986-A 0198-F 0988-A 0990-A 0991-A 0992-A 0993-A 0994-A 0199-F 0995-A 0999-A 1000-A 0200-F 1002-A 1003-A 0201-F 0202-F 0203-F 0204-F 0205-F 1010-A 1011-A 1012-A

Name SP Mata, Gertrudes T. SP Balili, Alexander Jr. S. SP Yap, Teresa T. F Leonardo Vicente & Associates, CPAs SP Dela Cerna, Michelle A. SP Po-Tang, Lolita C. SP Binas, Antonio T. SP Pahilagao, Henly S. SP Sevilla, Imperatriz M. SP Villena, Teresita B. F S.T. Fontamillas & Co. SP Salonga, Osmundo Jr., F. SP Jose, Angelito B. SP Nunez, Helen B. F P.F. Tatunay & Co. SP Caingat, Marissa O. SP Hipolito, Erlinda S. F KL Siy & Associates F B.C. Hortellano & Co. F Dumaraos and Limbo F Noel M. Pamintuan & Co. F Josue, Alcoriza & Co. SP Salvador, Rhodel B. SP Perez, Grace M. SP Sy, Nancy T.

Type of Accreditation Group C Group D Group D Group C Group C Group C Group D Group C Group D Group C Group D Group C Group C Group D Group C Group D Group C Group A Group C Group C Group C Group C Group C Group C Group C

Date Accredited 18-Jun-10 21-Jun-10 23-Jun-10 24-Jun-10 24-Jun-10 25-Jun-10 25-Jun-10 28-Jun-10 29-Jun-10 06-Jul-10 06-Jul-10 07-Jul-10 12-Jul-10 12-Jul-10 12-Jul-10 15-Jul-10 15-Jul-10 15-Jul-10 23-Jul-10 04-Aug-10 05-Aug-10 10-Aug-10 10-Aug-10 12-Aug-10 16-Aug-10

Expiry Date 17-Jun-13 20-Jun-13 22-Jun-13 23-Jun-13 23-Jun-13 24-Jun-13 24-Jun-13 27-Jun-13 28-Jun-13 05-Jul-13 05-Jul-13 06-Jul-13 11-Jul-13 11-Jul-13 11-Jul-13 14-Jul-13 14-Jul-13 14-Jul-13 22-Jul-13 03-Aug-13 04-Aug-13 09-Aug-13 09-Aug-13 11-Aug-13 15-Aug-13

Address Sto. Nino Compound, Panganiban St., Cebu City

TELEPHONE NUMBER 423-9405

FAX NUMBER 259-9661 893-4724 817-2975 812-6405

AREA Cebu City Makati City

805 The Pearlbank Centre, 146 Valero Street, 817-1244 Salcedo Village, Makati City 812-3477 Unit 15B ACT Tower, H.V. Dela Costa Street, 893-2344 Salcedo Village, Makati City 893-7440 Unit 55 Zeta II Building, 191 Salcedo Street, Legaspi 812-4041 village, Makati City 812-0972 254-N-03 Mercado Compound, Tres De Abril St., (032) 262-1768 Punta Princesa, Cebu City 361-5514 218 2nd Street, Caloocan City 323-7953 B9 L13 Laforteza Subdivision, Camarin, Caloocan 961-7263 City Don Emilio Village, Brgy. 9, Kabankalan City, negros (034) 471-3280 Occidental B73, L23 Inang Bayan St., Greater Lagro, Quezon 418-7244 City 161 Aguirre Avenue, BF Homes, Sucat, Paranaque 825-0213 City 402 Corinthian Executive Regency, Ortigas Center 706-4836 Pasig City 115 Sto. Cristo, Malolos City, Bulacan (044) 796-1328 No. 272 Rainbow Ave. Rainbow Village, Angono 665-5952 Rizal 1218 Kundiman Street, Sampaloc, Manila 378-6457 3B-20 Francesca Tower, Scout Borromeo, South 709-0838 Triangle, Quezon City No. 4E Matimtiman Street, Teachers Village, Diliman 924-1947 Quezon City 1422 Kalimbas St., Sta. Cruz, Manila 711-6107 711-5445 732-6068

Makati City Cebu City Caloocan City

Quezon City PAranaque City 706-4837

Rizal

711-5438 687-4795

MAnila Pasig City

Unit 1409 Prestige Tower, Emerald Avenue, Ortigas 634-6972 Center, Pasig City Rm. 306 The Rivergate Complex, No. 49 Amngo (032) 255-3670 Avenue, Camputhaw, Cebu City (032) 238-2559 746-3071 3 Gardenia Street, Green Park, Cainta, Rizal 645-5914 2/F NMP Bldg., Villa Angela Main Gate, Angeles City322-7004 Room 202 VD & S Building, 59-B Panay Avenue, Quezon City No. 6910 Washington Street, Pio Del Pilar, Makati City 2720 Lamayan St., Sta. Ana, Manila Rm. 804-B State Centre Bldg., 333 Juan Luna St., Binondo, Manila 332-9576 (0917) 5744461 0917-6486070 242-1009

746-2594 888-2986 413-4559

Cainta, Rizal Angeles

242-0826

MAnila

SP - Sole Practitioner F - Auditing Firm

As of September 30, 2011

No. 498 499 500 501 502 503 504 505 506 507 508 0206-F 1014-A 1015-A 1016-A 0207-F 1017-A 0208-F 1020-A 1025-A 1026-A 1027-A

Name F A.I. Gutierrez & Associates SP Rejano, Roberto R. SP Viray, Lily D. SP Anyayahan, Leonardo A. F Reyes, Tacandong & Co. SP Delos Reyes, Ma. Anelia M. F Mercado, Calderon, Jaravata & Co.

Type of Accreditation Group C Group C Group C Group D Group A Group D Group A Group C Group C Group C Group D

Date Accredited 16-Aug-10 19-Aug-10 20-Aug-10 26-Aug-10 26-Aug-10 27-Aug-10 02-Sep-10 06-Sep-10 13-Sep-10 14-Sep-10 17-Sep-10

Expiry Date 15-Aug-13 18-Aug-13 19-Aug-13 25-Aug-13 25-Aug-13 26-Aug-13 01-Sep-13 05-Sep-13 12-Sep-13 13-Sep-13 16-Sep-13

Address 4F A.B. Sandoval Bldg., Shaw Blvd. Cor Oranbo Drive, Pasig City Suite 702-A Victoria Building, 429 UN Avenue, Ermita, Manila

TELEPHONE NUMBER 631-9382 521-2493

FAX NUMBER 6338492

AREA Pasig City Manila Koronadal City Las Pias City

No. 5 Dideles Bldg., Alunan Avenue, Koronadal City (083) 2284-4383 65 Nimbus St., Moonwalk Village, Las Pinas City 5th Floor, Phinma Plaza, 39 Plaza Drive, Rockwell Center, Makati City 17 Tanguile Street, Maywood Village I, BF, Sucat, Paranaque City 2109 Cityland 10, Tower 1, 6815 Ayala Avenue, Makati City 2225 Tolentino Street, Pasay City 7787 St. Paul St., San Antonio Village, Makati City B87 L24 Narra Street, Neopolitan Sitio Seville, Quezon City 805-2911 8700229 820-3786 826-9386 894-5783 893-8291 844-8441 845-4366 417-0757 824-4347 (32) 2553428 255-2491 892-2459 372-0812 372-9811 896-4571

894-4793 893-7375

MAkati City Paranaque City Makati City Quezon City Quezon City

SP Aguilar, Salvador C. SP Fua-Geronimo, Ellinor SP Lozano, Ma. Luz S. SP Vitug, May V.

4A VYC Building, 26 E. Rodriguez Avenue, Quezon 732-0388 City 824-1869 Rms. 301-302 Oftana Bldg., Jasmin St. corner Don (32) 255-3428 Mariano Cui, Cebu City 255-2491 Suite 303, SEDCCO Building, Rada corner Legaspi 892-5636 St., Legaspi Village, Makati City Room 308 Anita Building, Timog Avenue corner 376-2576 Quezon Avenue, Quezon City 372-7850 7 CRM Imelda Street, BF Almanza, Las Pinas 805-2728

509 510 511 512 513

0209-F 0210-F 1037-A 1041-A 0211-F

F Luis Canete & Company F Carmencita O. Garcia & Partners SP Pasco, Nelia Y. SP Rodriguez, Wilfrido C. F Siggaoat Tan-Siggaoat Atienza & Lim

Group A Group A Group D Group D Group C

21-Sep-10 21-Sep-10 30-Sep-10 08-Oct-10 11-Oct-10

20-Sep-13 20-Sep-13 29-Sep-13 07-Oct-13 10-Oct-13

Cebu City Makati City Quezon City LAs Pias City MAkati City

Room 406 Wing B, Concorde Bldg., Benavidez St., 816-7532 Legaspi Village, Makati City 812-3736 461-I Protacio Street, Pasay City Unit 15B ACT Tower, H.V. Dela Costa Street, Salcedo Village, Makati City 565 M. Pacundo St., Pasay City 917545 893-2344 893-7440 805-5253 740-7919 740-7890 740-5688 645-0695 817-2975 800-8167

514 515 516

1043-A 0212-F 1044-A

SP Mance, Rosalinda A. SP Tam-Yap Paor SP Santos, Jaime B.

Group C Group D Group C

18-Oct-10 18-Oct-10 26-Oct-10

08-Feb-13 17-Oct-13 25-Oct-13

Pasay City

Pasay City

517 518

0213-F 1050-A

F Reyes Galang King and Company SP Villanueva, Valentin C.

Group C Group D

02-Nov-10 05-Nov-10

01-Nov-13 04-Nov-13

26 Tirad pass St., Sta Mesa heights, Quezon City 32 Elm Street, New Marikina Subdivision, Marikina City

740-7719 Markina City As of September 30, 2011

SP - Sole Practitioner F - Auditing Firm

No. 519 520 521 522 523 524 525 526 527 528 529 530 1051-A 1052-A 0214-F 1054-A 1056-A 0215-F 1059-A 0216-F 1061-A 1062-A 1063-A 1064-A

Name SP Torrefranca, Cesar E. SP Rodriguez, Ferdinand A. F Tulio Evangelista, Lim & Co. SP Alover, Marita B. SP Addatu, Raul C. F C. B. Balmes and Associates SP Francisco-Trillana, Ma. Herminia C. F Ampil, Elises, Ciudadano & Co. SP Ong, Mariano F. SP Hinolan, Roberto L. SP Hinolan, Ian F. SP Que, Juvy Q.

Type of Accreditation Group D Group D Group C Group C Group C Group C Group C Group A Group D Group C Group C Group D

Date Accredited 15-Nov-10 18-Nov-10 22-Nov-10 23-Nov-10 30-Nov-10 10-Dec-10 15-Dec-10 16-Dec-10 17-Dec-10 29-Dec-10 29-Dec-10 03-Jan-11

Expiry Date 14-Nov-13 17-Nov-13 21-Nov-13 22-Nov-13 29-Nov-13 09-Dec-13 14-Dec-13 15-Dec-13 16-Dec-13 28-Dec-13 28-Dec-13 02-Jan-14

Address 1st Street Extension, Carmen Village, Poblacion, Talisay City, Cebu

TELEPHONE NUMBER (032) 272-3215 0917-4553735

FAX NUMBER

AREA

C Building, Tiano-Pacana Streets, Cagayan de Oro (088) 857-9006 City No. 77 Altu Bldg., Sct. Tobias cor. Mo. Ignacia St., 374-2990 Diliman, Quezon City 374-2989 Unit 1209 Westgate Plaza, 120 H.V. Dela Costa 893-4275 Street, Salcedo Village, Makati City 1029 Aurora Boulevard, Quezon City 290-5347 4581 Baron Street cor. Solchuaga St., Brgy. Tejeros, 890-1478 Makati City 921 San Agustin, Hagonoy, Bulacan (044) 793-8716 Unit 5, Dakudao Bldg., Duterte St., Davao City No. 45 Sepulveda Street, Cebu City (032) 253-4036

Cagayan de Oro Quezon City Makati City 9139656 890-1885 Bulacan Davao City (032) 2547463 (034) 4342574 (034) 4342574 Cebu City Bacolod City Bacolod City MAnila

Room 14, JTL Building, B.S. Aquino Drive, Bacolod (043) 433-2236 City Room 14, JTL Building, B.S. Aquino Drive, Bacolod (043) 433-2236 City Rm. 302, STP Bldg., Dasmarinas St., Binondo, Manila 247-1984

531

1066-A

SP Cruz, Luis R.

Group C

04-Jan-11

03-Jan-14

LCF Bldg., 52 Alabang Zapote Rd., Pamplona, Las 873-9085 Pinas City 159 Sta. Rosa 1, Marilao, Bulacan 65-D Sct. Borromeo, South triangle, Quezon City Room 202MF Tiaoqui Building, Plaza Sta. Cruz, Manila 159 Salazar St., Tacloban City B15 L26 Greenlane, Pamplona 3, Las Pinas City Suite 215 LDM Building, Legaspi St., corner M.J. Cuenco Avenue, Cebu City 245 Real Street, Tacloban City, leyte (044) 248-8127 709-0717 733-0093 523-9625 846-1575 5238372 (032) 253-4658 (032) 412-1713 (053) 321-2709 (053) 523-3239 337-2779 (044) 7115446 411-2597

Las Pias City

532 533 534 535 536 537

1067-A 0217-F 1069-A 1071-A 1072-A 0218-F

SP Dulatas, Tomas P. F Santos Verede San Juan and Associate SP Abarro, Wilfredo W. SP Lee, Santiago Jr. G. SP Gutierrez, Josephine A. F Sta. Ana, Rivera & Co.

Group C Group C Group D Group C Group C Group B

04-Jan-11 05-Jan-11 10-Jan-11 11-Jan-11 11-Jan-11 20-Jan-11

03-Jan-14 04-Jan-14 09-Jan-14 10-Jan-14 10-Jan-14 19-Jan-14

Bulacan

MAnila Tacloban City 526-0710 (032) 2549711 Cebu City

538

1082-A

SP Nicanor, Leticia C.

Group C

14-Feb-11

13-Feb-14

Leyte

539

1083-A

SP Biado, Gloria G.

Group C

18-Feb-11

17-Feb-14

Mezzanine Flr., Divina Gracia Bldg., Quezon St., Iloil 509-2696 City Julieta Building, Carlos Tan Street, Ormoc City (053) 561-6135 (053) 255-7886 (053) 531-4658 (064) 200-3059 (064) 384-1332

Iloilo City

540

1084-A

SP Ogario, Zelda V.

Group C

18-Feb-11

17-Feb-14

541

1085-A

SP - Sole Practitioner F - Auditing Firm

SP Pernato, Ramonito D.

Group C

22-Feb-11

21-Feb-14

No. 9 Burgos St., Tacurong City, Sultan Kudarat

Tacurong city As of September 30, 2011

No. 542 543 544 545 546 547 548 549 550 551 552 553 554 0219-F 0220-F 1091-A 1092-A 1093-A 1094-A 1095-A 1096-A 1097-A 1098-A 0221-F 1102-A 0222-F

Name F Arboso, Cerdena & Associates F R.R. Tan & Associates SP Magcanan, Ma. Rosanna R. SP Santillan, Eduardo P. SP Gonzales, Cesar R. SP Herrera, Eduardo S. SP De Jesus, Florivel M. SP San Esteban, Erlinda C. SP Yap, Ramon C. SP Solangon, Rafaelito C. F Layug, Reano and Associates. SP Mora, Rheneir P. F Dan C. Banas & Co.

Type of Accreditation Group D Group A Group D Group D Group C Group D Group C Group C Group D Group C Group C Group C Group C

Date Accredited 22-Feb-11 24-Feb-11 25-Feb-11 04-Mar-11 04-Mar-11 04-Mar-11 07-Mar-11 07-Mar-11 09-Mar-11 10-Mar-11 10-Mar-11 14-Mar-11 15-Mar-11

Expiry Date 22-Jun-11 23-Feb-14 24-Feb-14 03-Mar-14 03-Mar-14 03-Mar-14 06-Mar-14 06-Mar-14 08-Mar-14 09-Mar-14 09-Mar-14 13-Mar-14 14-Mar-14

Address Unit 908 2301 Civic Place, Civic Drive, Filinvest, Alabang, Muntilupa City

TELEPHONE NUMBER 403-9849

FAX NUMBER

AREA

Unit 1705, 17th Flr., Antel Global Corporate Center, Julia Vargas Ave. & Jade Drive, Ortigas Center, 638-3430 to 32 Pasig City 70 Calbayog corner Samat Streets, Mandaluyong City 06-9798 5 19 Primrose South Greenheights Village, Muntinlupa 850-0038 City RM. 1, Second Floor, Jasmin Tower, Buenavista St., (062) 991-1087 Zamboanga City 35 Executive Lanes Subdivision, Brgy. Pagasa, Imus (0908) 8600365 Cavite Daisy Road, Guiwan, Zamboanga City (062) 991-1011 No. 74 Rodriguez Avenue, Teresa, Rizal 650-4877 30 Notre Dame St., Cubao, Quezon City 912-2904 1614 Cityland 10, Tower 1, HV Dela Costa Street, 753-5146 Salcedo Village, Makati City 347 Uni-world Building, National Hi-way, San Vicente (049) 511-6792 Binan, Laguna No. 95 RCDC Centrum, Gorordo Avenue, Cebu City (032) 412-2610 Rm. 313 GEDCOR Square Building, Ninoy Aquino Avenue cor. Irasan Street, Paranaque City 3331 Kaginhawahan Street, Karangalan Village, Manggahan, Pasig City 393 Topaz Street, Sto. Nino Community, Matina, Davao City 8078-D Honradez Street, Olympia, Makati City 10 Marangal, Manotoc, Baesa, Quezon City 825-2251 666-0833 211-0889 542-6904 222-2463 899-3670 939-2443 453-3266 (062) 9917912

Pasig City MAndaluyong City

Zamboanga

912-5045

Quezon City

(049) 5116792

Laguna Cebu City

555 556 557 558 559 560 561 562 563 564 565

0223-F 1107-A 1108-A 1110-A 1111-A 1112-A 1113-A 1115-A 1118-A 1120-A 0224-F

F Mendoza, Ignacio and Co. SP Camit, Calixto C. SP Mijares, Rene M. SP Parreno, Ronaldo T. SP Agustin, Antonio P. SP Lao, Reolito V. SP Moreno, Enrique L. SP Giorla, Rhodora G. SP Ong, Virgilio T. SP Galang-Dizon, Crisanta S. F Masilag and Associates

Group C Group C Group C Group D Group D Group C Group D Group D Group D Group C Group D

16-Mar-11 17-Mar-11 17-Mar-11 21-Mar-11 06-Jun-07 28-Mar-11 28-Mar-11 04-Apr-11 18-Apr-11 03-May-11 04-May-11

15-Mar-14 16-Mar-14 16-Mar-14 20-Mar-14 05-Jun-10 27-Mar-14 27-Mar-14 03-Apr-14 17-Apr-14 02-May-14 03-May-14

661-3280 Davao City

939-2443

No. 47 Mainay Street, Sitio Gulod, Brgy. Sta. Ines, 0916-7586332 San Miguel, Bulacan Rm. 307, Centro Mariano Building, Osmena Street, (088) 857-1637 Cagayan de Oro City (08822) 726920 Block 9 Lot 11 Adelina 1-B, San Pedro, Laguna 778-2626 436-5102 526-8272 (045) 8920944) 8122488

Cagayan de oro City

M-05 CRM Building III, Kamias Road, East Kamias, 435-6237 Quezon City 1007 U.N. Avenue, Ermita, manila 523-0321 No. 400 McArthur Highway, Dau, Mabalacat, Pampanga 610 Cityland 10 Tower, HV Dela Costa, Ayala Avenue, Makati City (045) 892-2125 8122488

Quezon City

PAmpanga MAkati City

SP - Sole Practitioner F - Auditing Firm

As of September 30, 2011

No.

Name

Type of Accreditation Group D Group C Group C Group C Group C Group B Group C Group D Group C Group A Group C Group C Group C Group C Group D Group D Group C Group C Group C Group C Group D Group C

Date Accredited 05-May-11 09-May-11 23-May-11 02-Jun-11 16-Jun-11 16-Jun-11 17-Jun-11 21-Jun-11 21-Jun-11 23-Jun-11 23-Jun-11 29-Jun-11 29-Jun-11 05-Jul-11 05-Jul-11 05-Jul-11 12-Jul-11 18-Jul-11 19-Jul-11 20-Jul-11 25-Jul-11 26-Jul-11

Expiry Date

Address

TELEPHONE NUMBER

FAX NUMBER

AREA

566 567 568 569 570 571 572 573

0225-F 0226-F 1122-A 1123-A 0227-F 0228-F 1129-A 0229-F

F Mateo Ramos Celestino Llona and Com F Dongon Leong & Associates SP Paclibar, Imelda M. SP Serna, Lourdes L. F Karingal, Santos & Associates F Mangay-ayam, Lim & Co. SP Ocampo, Francisco P. F Fangasan & Yodong

04-May-14 08-May-14 22-May-14 01-Jun-14 15-Jun-14 15-Jun-14 16-Jun-14 20-Jun-14 21-Oct-11 23-Oct-11 23-Oct-11 28-Jun-14 29-Oct-11 04-Jul-14 04-Jul-14 04-Jul-14 11-Jul-14 17-Jul-14 19-Nov-11 19-Jul-14 24-Jul-14 26-Nov-11

2006 Cityland 10 Tower 1, 156 H.V. Dela Costa St., 753-5906 Salcedo Village, Makati City 491-6968 Door No. 1 BFCCCII Building, F. Hernaez Street, Bacolod City Unit 2B 2nd Floor, GCCC Golden City Entrance, Brgy. Dila, Sta. Rosa, Laguna (034) 434-8247 (049) 837-5182 (034) 4351795

Makati City Bacolod City

Room 303 Crown Building, North Reclamation Area, (032) 5055550 Cebu City Room 201 Royal Regent Building, 5085 Filmore cor. 729-3018 Eithoven Streets, Brgy. Palanan, Makati City 7761 Facundo St., Unit 205 Doa Nena Mansion 810-00-71 Pio del Pilar, Makati City 1008 Ma. Cristina St., Sampaloc, Manila 743-6928

728-3572

MAkati City Makati City

Loc-ong, Poblacion, Bontoc, 2616 Mountain Province(074) 606-8248 Blk. 6 Lot 20 Olivarez Homes Phase 7, Binan, 668-4508 Laguna U1010 Wilshire Plaza, Annapolis Street, Greenhills, 724-2146 San Juan Unit 206 KB Lepanto II Building, 1165 S.P. Loyola cor. P. Campa, Sampaloc, Manila Rm. 401 569 Juan Luna Street, Binondo, Manila Unit 2 Cluster II, Ripples Building, Talon Citi Plaza, San Vicente, Tarlac City 735-5339 241-5030 353-2248 (045) 491-2559 242-1975 (045) 9820898 751-3287

Mountain Province

574 PA-C-467-A SP Aclan, Ma. Arleen O. 575 PA-A-071-F F Endriga Manangu & Associates 576 PA-C-469-A SP Dungca, Aurora M. 577 1131-A SP Joven, Mark Matthew YC

725-8858

578 PA-C-470-A SP Mariano, Maria Antoniette V. 579 580 581 582 583 0230-F 1133-A 1134-A 1137-A 1139-A F Abuel Yu Villar & Co. SP Ibay, George B. SP Santos, J. Phoebus G. F. SP Duka, Emmanuel L. SP Olmo, Dante C.

512 5/F VGP Center, 6772 Ayala Avenue, Makati City 864-0896 B8 L57 Beverly Hills Street, South 2, San Mariano Salawag, Dasmarinas, Cavite 18 Manapat Street, Tanong, Malabon City 0918-4188183 281-0824

Cavite 281-5934 419-0931 (043) 6000524 373-3489 845-0769 Cabanatuan Quezon City Bacolod City MAlabon

Blk. 4 Lot 1 Celina Homes, Camarin, Caloocan City 442-1857 42 Gen. Tinio Street, Cabanatuan City, Nueva Ecija (044) 463-1113 411-1489 845-0857 (034) 433-3295 Rms. 211-213 Yusay Bldg., Araneta St. Bacolod City 435-0446 Lot 1 Blk. 14 Estefano Street, Greenfields 3, San Agustin, Novaliches, Quezon City 5F JTKC Centre, 2155 Pasong Tamo, Makati City 355-3873 813-8943 361-1048 3/F GJ Building, 385 Quezon Avenue, West Triangle, Quezon City

584 PA-F-072-F F Odsinada, Rivera & Co. 585 586 1140-A 1142-A SP Granada, Atilla D. SP Pastoral, Romeo T.

587 PA-C-474-A SP Guzman, Oscar S.


SP - Sole Practitioner F - Auditing Firm

812-0082 363-9412 As of September 30, 2011

No. 588 589 590 1143-A 1144-A 1145-A

Name SP Barrozo, Danilo C. SP Cruz, Jose T. SP Ismael, Christopher U.

Type of Accreditation Group D Group C Group C Group C Group C Group B Group C

Date Accredited 02-Aug-11 09-Aug-11 10-Aug-11 10-Aug-11 18-Aug-11 25-Aug-11 26-Aug-11

Expiry Date 01-Aug-14 08-Aug-14 09-Aug-14 10-Dec-11 17-Aug-14 25-Dec-11 25-Aug-14

Address Rm. 205 Anita Building, 1300 Quezon Avenue cor. Timog Avenue, Quezon City Rm. 227 Queensland Building, Dolores, San Fernando City, Pampanga

TELEPHONE NUMBER 332-0814 (045) 961-4501

FAX NUMBER 332-0815

AREA Quezon City

4/F Lyman Ogilby Centrum Building, 358 Magsaysay (074) 443-5585 Avenue, Baguio City Block 49, Lot 1, Robinsons Homes East, Barangay San Jose, Antipolo City 671-8966

(074) 3001957 Antipolo Pasig City 660-0670 Rizal Cebu City

591 PA-C-475-A SP Ignacio, Eduardo D. 592 1146-A SP Rojas, Florencio Jr. Y.

35-B Oval Street, Mabuhay Subdivision, Pasig City 656-1851 431 Torquoise St., Palmera II-C, Taytay, Rizal 658-9027

593 PA-B-073-F F Felicidad B. Diva & Co. 594 1147-A SP Basilides, Mandawe, Jr. C

15 PJV Homes Subdivision, Andres Abellana Street, (032) 255-6570 Guadalupe, Cebu City 2nd Flr. Mercury Building corner Escobar Street, Maharlika Hi-way, San Jose City, Nueva Ecija 511-2612 600-2629 (032) 2319385

595 PA-C-478-A SP Rillorta, Ria C.

Group C

01-Sep-11

01-Jan-12

Nueva Ecija

596 PA-A-074-F F Sabino R. Dapat & Co. 597 PA-C-481-A SP Bautista, Enrique T. 598 PA-C-482-A SP Rendon, Edilberto C. 599 600 1148-A 1149-A SP Abraham, Edmundo S. SP Granada, Consejo O.

Group A Group C Group C Group D Group C

01-Sep-11 01-Sep-11 09-Sep-11 09-Sep-11 13-Sep-11

01-Jan-12 01-Jan-12 09-Jan-12 08-Sep-14 12-Sep-14

8th Flr., CIFC Towers, J.Luna Ave. cor. R. Humabon (032) 2317964 St., North Reclamation Area, Cebu City 126 P. Zamora St., Caloocan City 208-D Golfhill Terraces Condominium, Manotok Drive, Old Balara, Quezon City No. 8 Gasan Street, Bo. Masambong, SFDM, Quezon City Rms. 211-213 Yusay Bldg., Araneta St. Bacolod City 362-24-02 952-4268 365-2157 (034) 433-3295 435-0446 454-0433 896-4178 (083) 235-1064

Cebu City Caloocan City Quezon City

364-9937

Quezon City Bacolod City

601 PA-D-483-A SP Pancho, Estrellita R. 602 603 0231-F 1152-A F Selecios, Bautista & Associates SP Espinosa, Oscar L. *Renewal in Process

Group D Group C Group D

13-Sep-11 19-Sep-11 22-Sep-11

13-Jan-12 18-Sep-14 21-Sep-14

Nabantuan, Escalante City, Negros Occidental 9190-B Pateros St., Rizal Village, Makati City Lapu-Lapu Village, Barangay Poblacion Sto. Nino, South Cotabato

Negros Occ. 897-6903 MAkati City South Cotabato

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 RegulationCode (SRC) except those issuers of registered
timeshares, proprietary and non-proprietary membership certificates which are covered in Group B;; (2) Issuer with a class of securities listed for trading in an Exchange; (3) Public companies or those with total assets of at least Fifty Million Pesos (P50,000,000.00) having two hundred (200) or more stockholders each owning one hundred (100) shares of a class of its equity securities.;

SP - Sole Practitioner F - Auditing Firm

As of September 30, 2011

No.

Name

Type of Accreditation

Date Accredited

Expiry Date

Address

TELEPHONE NUMBER

FAX NUMBER

AREA

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 Companies, (6) GovernmentSecurities Eligible Dealers (GSEDs), (7) Universal Banks Registered as Underwriter of Securities, (8) Investment Company Advisers, (9) Clearing Agency and Clearing Agency as depository,(10) Stocks and Securities Exchange/s, (11) Special Purpose Vehicles Act of 2004 and its implementing rules; (12) Special Purpose Corporationsregistered under the SecuritizationAct of 2004 and its implementing rules; and (13) Such other corporations which may be required by law to be supervised by the Commission.
Group C: (1) Financing Companies, (2) Lending Companies and (3) 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 Commission has been consulted on such requirement by said agency and that it has agreed on the terms thereof through a Memorandum of Agreement duly executed between the Commission and the regulatoryagency. This group will already cover external auditors of corporate bank borrowers with at least P15 Million in total assets pursuant to BSP Circular No. 439.

SP - Sole Practitioner F - Auditing Firm

As of September 30, 2011