Accredited Auditing Firm as of Sep 2011 (w. Address)

No. Name Type of Accreditation

Date Accredited Expiry Date Address TELEPHONE

NUMBERFAX NUMBER AREA

1 0001-FR-2 F Manabat, Delgado, Amper & Co. Group A 28-Jan-10 27-Jan-135th Flr., Salamin Building, 197 Salcedo St., Legaspi Village, Makati City 812-0535 810-5047 Makati City

2 0002-FR-2 F Punongbayan & Araullo Group A 02-Feb-09 02-Feb-1220th Flr., Tower 1, The Enterprise Center, 677 Ayala Avenue, Makati City 886-5511

886-5506 886-5507 Makati City

3 0003-FR-2 F Constantino Guadalquiver & Co. Group A 22-Sep-11 21-Sep-1415th Flr., Citibank Tower, 8741 Paseo de Roxas, Makati City 848-1051 728-1014 Makati City

4 0004-FR-2 F Manabat Sanagustin & Co., CPAs Group A 20-Jan-09 20-Jan-12The KPMG Center, 9th Floor, 6787 Ayala Avenue, Makati City

885-7000 893-8507

894-1985 816-6595 Makati City

5 0005-FR-2 F Uy Singson Abella & Co. Group A 28-Apr-09 27-Apr-12Phil. Stock Exchange Center, 26/F Suite 2603 BCD West Tower, Exchange Rd., Ortigas Center, Pasig City

687-6151 to 56 634-7564 Pasig City

6 0007-FR-2 F Alba Romeo & Co. Group A 26-Mar-09 25-Mar-127/F Multinational Bancorporation Centre, 6805 Ayala Ave., Makati City 844-2016

844-2045 to 46 Makati City

7 0008-FR-2 F Ramon F. Garcia & Co. Group A 08-Oct-09 07-Oct-12Suite 410, Manila Bank Bldg., Ayala Avenue, Makati City

810-1028 812-3339 Makati City

8 0009-FR-2 F Isla Lipana & Co. Group A 10-Sep-09 09-Sep-1229/F Philamlife Bldg., 8767 Paseo de Roxas, Makati City 845-2728 Makati City

9 0010-FR-2 F Virgilio R. Santos & Co. Group A 17-Sep-09 16-Sep-12Suite 412 Pasda Mansions, 77 Panay Ave. corner Timog, Quezon City 373-0610 373-0629 Quezon City

10 0011-F F Guzman, Bocaling & Co. Group A 05-May-04 05-May-07Suite 2109 Cityland 10 Tower 1, 6815 Ayala Ave., Makati City

892-3147 894-5783 894-4793 Makati City

11 0012-FR-2 F SyCip, Gorres, Velayo & Co. Group A 04-Feb-10 03-Feb-13 6760 Ayala Avenue, Makati City 891-0307819-0872 818-1377 Makati City

12 0015-F F A.S. Arellano & Co Group A 18-Sep-03 17-Sep-06Dannara Cond., Unit 209 cor. Metropolitan Ave., MolSt., Makati City 897-5767 Makati City

13 0024-FR-2 F Valdes, Abad & Associates Group A 04-Aug-10 03-Aug-13CJV Bldg., 108 Aguirre St., Legaspi Village, Makati City 892-59-31 to 35 819-1468 Makati City

14 0027-FR-2 F Balicas Lamboso & Co. Group C 01-Oct-10 30-Sep-132nd Flr. Door No. 21, JTL Building, B.S. Aquino Drive, Bacolod City (034) 435-2985 Bacolod City

15 0029-F F Olaño, Malbas, Duterte & Co., CPAs Group B 10-Nov-04 10-Nov-07 Tan Building, Rizal St., Tagum City Davao City

16 0030-F F Rodriguez, Torres & Company Group B 25-Nov-04 25-Nov-07Rm. 206 DSF Bldg., Gen. Hizon Ave., San FernandoPampanga Pampanga

17 0034-FR-1 F Chua, Chua & Co. Group C 16-Jul-07 15-Jul-10 4B, 522 Juan Luna St., Binondo, Manila 243-1597 to 96 City of Manila

18 0035-F F E.L. Punsalan and Associates Group B 24-Feb-05 24-Feb-08G-104 Medical Plaza Makati, Amorsolo corner Dela Rosa St., Legaspi Village, Makati City

817-9457 812-1016 750-7813 Makati City

19 0036-FR-1 F Augusto C. De Leon & Co. Group C 6-Nov-08 06-Nov-11Unit 1709 Herrera Tower, V.A. Rufino corner Valero Sts., Salcedo Village, Makati City 753-3783 817-2538 Makati City

20 0037-FR-2 F Mariano, Chunpeng and Associates Group B 17-Mar-11 16-Mar-14143 Maria Clara St. Between 6th & 7th Avenue, Grace Park, Caloocan City

323-9201 363-9939 Caloocan City

21 0038-F F A.R. Sayson & Associates Group B 17-Mar-05 17-Mar-08Suite 311 PVLB Building, Peñaranda St., Legaspi City (052) 480-9155 Legaspi City

22 0039-F F Albert V. Luna & Co. Group C 22-Mar-05 22-Mar-08 Lipcann, Bangued, Abra (074) 752-8655 Abra

Republic of the PhilippinesSECURITIES AND EXCHANGE COMMISSION

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

ADDRESS & CONTACT NUMBER OF SEC ACCREDITED EXTERNAL AUDITORS

SP - Sole PractitionerF - Auditing Firm As of September 30, 2011




23 0040-F F Velandria, Dimagiba & Co. Group C 29-Mar-05 29-Mar-08Rm. 503 Tytana Bldg., Plaza San Lorenzo Ruiz, Binondo, Manila

921-8819/244-0142/927-5460 City of Manila

24 0041-FR-1 F Philip B. Santos & Co.* Group B 15-Apr-08 15-Apr-11 77 Panay corner Timog Avenue, Quezon City373-0635 373-0643 411-1911 Quezon City

25 0042-F F Enrique S. Valerio & Associates Group C 7-Apr-05 7-Apr-08 Rm. 312 Burke Bldg., Burke St., Escolta, Manila 241-5254 City of Manila

26 0043-FR-2 F Dimaculangan, Dimaculangan & Co. Group C 21-Jun-11 20-Jun-142/F Corinthian Plaza Executive Suites, 121 Paseo de Roxas, Makati City 892-1858 816-2799 Makati City

27 0044-FR-2 F Jose Corcuera and Company Group C 6-Jul-11 05-Jul-142/F CEGI Bldg., Gen. Trias Drive, Tejeros Convention, Rosario, Cavite City

437-6191 437-6724 Cavite City

28 0045-FR-2 F Dy Go and Company Group A 28-Oct-10 27-Oct-133rd Floor Saville Building, 8728 Paseo de Roxas coenrer Senator Gil Puyat Avenue, Makati City

899-4664 899-4671 899-3673 Makati City

29 0050-F F San Jose Verde Santos & Associates Group A 06-May-05 06-May-08 3 Butler St., Fairmont 1 Subd., North Fairview, Q.C. 930-9815 Quezon City

30 0053-F F Dela Cruz, Dela Cruz & Co. Group B 12-May-05 12-May-082/F Moreno Bldg., H. Concepcion, Maharlika Highway, Cabanatuan City (044) 600-2176

(044) 965-2345 Cabanatuan

31 0056-FR-1 F J.P. Tolentino & Co., CPAs Group C 11-Mar-09 10-Mar-12 No. 16 Pelota St., St. Francis Village, Cainta, Rizal 656-6946 655-1617 Rizal

32 0057-FR-1 F Sabino R. Dapat & Co.* Group A 11-Aug-08 11-Aug-118th Flr., CIFC Towers, J.Luna Ave. cor. R. Humabon St., North Reclamation Area, Cebu City (032) 2317964

(032) 2319385 Cebu City

33 0058-A F M.S. Banaria & Co., CPAs Group C 28-Jul-05 28-Jul-08Suite 201 Corporate Center Bldg., 948 Aurora Blvd., Quezon City 912-4876 911-8062 Quezon City

34 0060-FR-1 F Felicidad B. Diva & Co., CPAs* Group C 11-Aug-08 11-Aug-11 431 Torquoise St., Palmera II-C, Taytay, Rizal 658-9027 660-0670 Rizal

35 0063-FR-1 F Velasco, Masilag & Co. Group C 22-Oct-08 22-Oct-11LG 21 Cityland Condominium, Dela Rosa St., Pio del Pilar, Makati City 819-1427 Makati City

36 0064-FR-2 F Ong, Ordoñez & Associates Group C 19-Sep-11 18-Sep-148th Floor, III Pase de Roxas Building, Paseo de Roxas corner Legaspi Village, Makati City 893-7216 893-7260 Makati City

37 0067-FR-1 F Lopez and Co., CPAs Group A 08-Oct-09 07-Oct-12 2518 Leiva St., Sta. Ana, Manila 564-6472 564-6498 City of Manila38 0068-F F Sunga Soriano & Associates Group B 25-Oct-05 25-Oct-08 Unit 21, 88 Oranbo Drive, Pasig City 637-8885 Pasig City

39 0069-F F Vicenter E. Reyes & Associates, CPAs Group C 10-Nov-05 10-Nov-08 26-A Tirad Pass St., SMH Quezon City740-7890/ 7407919 740-7719 Quezon City

40 0072-F F Eulalio J. Minerva & Co., CPAs Group C 24-Nov-05 24-Nov-08 Baseline Complex, Juana Osmena St., Cebu City (032) 261-3505(032)417-8668 Cebu City

41 0074-FR-1 F RL Feraer & Associates Group C 18-May-09 17-May-1223 C. Alberto St., BF Resort Village, Pamplona, Las Pinas City 873-5731 874-3437 Las Piñas City

42 0075-FR-1 F Roraldo, Gatdula, Pestaño & Co. Group C 23-Jul-09 22-Jul-12Rm. 302 Legaspi Towers 200, Paseo de Roxas, Makati City 8177090/8177535 Makati City

43 0078-F F RP Maquiling ang Company, CPAs Group C 10-Mar-06 10-Mar-09Rm. 205, C & C Building, J.C. Aquino Avenue, Butuan City

(085) 342-5255 (085) 225-2449

(085) 341-1062 Butuan City

44 0079-FR-1 F Perez, Sese, Villa & Co. Group B 02-Jun-09 01-Jun-12 CLP Bldg., 372 Cabilo St., Intramuros, Manila 404-0318 City of Manila

45 0080-FR-1 F Madarang & Co. Group C 03-Jun-09 02-Jun-12G-26 South Star Plaza, Pres. Osmena H-way, Makati City 813-1565 844-6362 Makati City

46 0081-F FAmparado, Ong Yui, Sabarre & Associates Group C 18-Oct-09 17-Oct-12 CAN Building, Espana cor Sudlon Sts., Cebu City 255-6040 255-7252 Cebu City

47 0082-FR-1 F Barrion Barrion & Co. Group C 20-Aug-09 19-Aug-12Central Park 1 Condominium, D. Jorge St., Pasay City 889-4805 889-5575 Pasay City





48 0084-F F A.V. Tidoso & Co. Group C 07-Jun-06 06-Jun-092nd Flr., Amdeco Bldg., A.C. Cortes Ave., Mandaue, Cebu City 344-03-44 344-0343 Cebu City

49 0086-FR-1 F J. San Pascual & Co. Group C 03-Nov-09 02-Nov-12Unit 404 Tiffany, Eisenhower St., Greenhills, San Juan, Metro Manila 723-8265 723-9981 San Juan

50 0090-FR-1 SP Bitong & Co. Group C 06-Jan-10 05-Jan-13 12 M. Gregorio St., Project 4, Quezon City 913-9806 Quezon City51 0018-A SP Bayang, Grace E. Group C 27-Sep-06 26-Sep-09 19 D Latukan St., Quezon City 364-86-35 Quezon City

52 0082-AR-1 SP Venzon, Gloria C. Group C 23-Dec-09 22-Dec-12 161 Aguirre Ave., BF Homes, Sucat, Paranaque 820-1243 Paranaque City

53 0133-A SP Veloria, Antonio S. Group A 25-Mar-04 25-Mar-07Unit 6, Upper Penthouse, Legaspi Tower 200, Paseo de Roxas, Makati City 812-7978 Makati City

54 0153-A SP Padilla, Amelia O Group C 14-Oct-04 14-Oct-07Gate 4, PRCI Compound, Brgy. Carmona, Makati City 896-1279 Makati City

55 0161-AR-1 SP Victoria, Loreto U. Group D 26-Nov-07 25-Nov-10 1369 Pagkakaisa St. Brgy. Kasilawan, Makati City 893-3984 Makati City

56 0177-A SP Aquino, Romulo O. Group C 10-Feb-05 10-Feb-08 194-B C. dela Paz St., Caniogan, Pasig City 747-7986 Pasig City

57 0181-A SP Fabian, Lalaine L. Group C 10-Mar-05 10-Mar-08 Corner Gabaldon and Burgos St., Cabanatuan City (044) 463-1143 Cabanatuan

58 0182-AR-2 SP Guerrero, Pedro P. Group C 25-Apr-11 24-Apr-14 5/F Isabel Building, F. Cayco St., España, Manila 303-1522 City of Manila

59 0186-A SP Tuazon, Remedios V. Group C 17-Mar-05 17-Mar-08 176 Imelda Street, Brgy. Cabu, Cabanatuan City (0916) 434-1666 Cabanatuan

60 0188-A SP Ayson, Patrocino A. Group C 17-Mar-05 17-Mar-08Rm. 500-503 MC Building, No. 66 N.S. Amoranto Ave., La loma, Quezon City 740-3878 Quezon City

61 0191-AR-1 SP Jimenez, Armando J. Group C 18-Mar-08 18-Mar-11 507 Landsdale Tower, 86 Mo. Ignacia Avenue, Q.C. 371-1351 Quezon City

62 0198-A SP Abad, Ignacio V. Group C 7-Apr-05 7-Apr-08Suite 314 Anita Bldg., 1300 Quezon Ave corner Timog Avenue, Quezon City 371-9084 Quezon City

63 0199-A SP Torre, Merrilyn S. Group C 17-Mar-05 17-Mar-08c/o Sobremonte & Uy Associates Consultancy Co. No. 50, 8th Avenue, West Grace Park, Caloocan City323-3333 Caloocan City

64 0202-A SP Dam, Edward Group C 7-Apr-05 7-Apr-08 21197 Severino Reyes St., Sta. Cruz, Manila253-1441 253-1443 City of Manila

65 0210-A SP Orosco, Gerardo J. Group C 21-Apr-05 21-Apr-08Unit H 3F Maryville Square, Saluysoy, Meycauayan, Bulacan (044) 840-6194

(044)840-6194 Bulacan

66 0215-A SP Nocum, Teodoro R. Group C 06-May-05 06-May-08 Suite 2106, 88 Corporate Center, Makati Cit 830-2033 Makati City

67 0216-A SP Luzviminda Ortega Group C 06-May-05 05-May-087 P. Guevarra St., BF Resort Village, Las Piñas City, Metro Manila 872-5467 Las Piñas City

68 0217-A SP Minerva R. Pascua Group C 06-May-05 06-May-08 185 B Iriga St., La Loma, Quezon City 416-8179 Quezon City

69 0219-A SP Yu, Romualdo L. Group B 06-May-05 06-May-08 #74 M. Hizon St., 10th Ave., Caloocan City361-5358; 330-1835 367-1009 Caloocan City

70 0227-A SP Dela Cruz, Carlomagno B. Group B 12-May-05 12-May-08120 Sta. Magdalena St., SAV-14, San Isidro, Parañaque City 826-2979 826-2979 Paranaque City

71 0228-AR-2 SP Joven, John C. Group C 31-Aug-10 30-Aug-13 R-401 Juan Luna St., Binondo, Manila 241-5030 City of Manila

72 0230-A SP Revilla, Charito D. Group C 27-May-05 27-May-08 026 Brgy. San Isidro, Bay, Laguna (0916)349-9683 Laguna

73 0232-AR-1 SP Barrientos, Benedicta F. Group C 14-Jan-08 13-Jan-11Unit 11, Sycamore Arcade, Alabang Zapote Road, Muntinlupa City 850-8006 807-1425 Muntinlupa City

74 0233-A SP Galang, Lydia Y. Group C 27-Apr-05 27-Apr-08 San Jose, Occidental Mindoro (043) 491-1030 MindoroSP - Sole PractitionerF - Auditing Firm As of September 30, 2011




75 0237-AR-1 SP Castro, Amarylis Josephine C. Group C 16-Dec-08 16-Dec-11Rm. 2, Riverside Buildings, Pison Compound, Molo, Iloilo City 0917-3026479 Iloilo City

76 0238-AR-1 SP Ong, Lagrimas N. Group C 12-Dec-08 12-Dec-11 26 Eight., UPS V Sucat, Paranaque City 825-9534 Paranaque City

77 0246-AR-2 SP Sy Bang, Ma. Emma T. Group C 18-Jul-11 17-Jul-14JSB Star Press and Accounting Firm Bldg., Abellanosa St. corner Sisa Street, Lucena City

(042)373-1754 (042) 373-2254 Lucena City

78 0247-AR-1 SP Gotuaco, Quirino C. Group C 16-Oct-08 16-Oct-11Rm. 255 Padilla-De los Reyes Bldg., 232 Juan Luna St., Binondo, Manila 241-6844 241-6690 City of Manila

79 0254-AR-2 SP Barranco, Ignacio G. Group C 17-Aug-11 16-Aug-14No. 12 Elihan St., Masambong, San Francisco Del Monte, Quezon City 364-4717 Quezon City

80 0256-A SP Pagompatun, Mohammad S. Group C 8-Sep-05 8-Sep-08 2/F LK Building. Dolores, San Fernando, Pampanga (045) 961-31-01 Pampanga

81 0257-A SP De los Reyes, Mario Enrique Group C 18-Aug-05 18-Aug-08No. 3 Pasooy St., Brgy. Masambong, SFDM, QuezonCity 365-1937 Quezon City

82 0259-AR-1 SP Nonato, Wan Margaret Group B 12-Jan-09 12-Jan-12 Tulips Center, A.S. Fortuna St., Manduae City (032) 3447720-27(032) 344-7725 Cebu City

83 0268-A SP Oroceo, Ofelia P. Group B 06-Oct-05 06-Oct-08Blk. 55 Lot 12 P1-C Kaunlaran Village, Navotas, Metro Manila

831-8000 loc. 4501 843-95-05 Navotas

84 0272-A SP Serrano, Rosnoni C. Group C 18-Oct-05 18-Oct-08 Loro St., P-12, Unit V Commonwealth, Quezon City 431-5292 Quezon City

85 0275-A SP Borja, Nilda T. Group C 10-Nov-05 10-Nov-08 No. 5 Solville Subdivision, Novaliches, Quezon Ctiy 930-8211 Quezon City

86 0276-AR-1 SP Roque, Jr. Feliciano D. Group C 22-Jun-09 21-Jun-12 9 Malac corner Wayan St., Quezon City 363-8122 364-5391 Quezon City87 0277-A SP Tan, Jr. Antonio V. Group C 24-Nov-05 24-Nov-08 1335 G. Araneta Avenue, Quezon City 414-6238 Quezon City88 0278-A SP Taruc, Milani L. Group C 24-Nov-05 24-Nov-08 4-B Pescador St., Baritan 1404 Malabon 911-8213 913-6035 Malabon

89 0285-A SP Dela Cruz, Eduardo L. Group C 15-Dec-05 15-Dec-08 Blk 52 Lot 14 Golden City Homes, Sta. Rosa, Laguna(049) 247-4841 Laguna

90 0289-A SP Sabado, Carlo B. Group C 12-Jan-06 12-Jan-09 12 Daproza St., General Santos City (083) 302-6328 General Santos

91 0290-A SP Sabado, Oscar F. Group C 12-Jan-06 12-Jan-093/F Odabas Building 12 Daproza St., General Santos City (083) 553-2358 General Santos

92 0294-A SP Sabado, Joel B. Group C 02-Feb-06 02-Feb-09 12 Daproza St., General Santos City (083) 302-1283 General Santos

93 0299-A SP Yap, Ulysses Antonio C. Group C 23-Feb-06 22-Feb-09 No. 37 Juan Luna Avenue, Mabolo, Cebu City (032) 231-0110 Cebu City

94 0300-A SP Danao, Norma Q. Group B 16-Feb-06 16-Feb-09Garden Level Corinthian Plaza, Paseo de Roxas, Makati City 545-4628 Makati City

95 0305-A SP Villabroza, Flordeliza A. Group C 02-Mar-06 02-Mar-09Blk 11 Lot 49, Villa Luisa Homes 1, San Agustin II Dasmarinas, Cavite City (046)4165480 9734958 Cavite City

96 0315-AR-1 SP Villanueva, Lorina D. Group C 10-Feb-09 10-Feb-12St. Dominic Villa, San Agustin, City of San Fernando, Pampanga (045) 961-5899 Pampanga

97 0319-A SP Inting, Arturo N. Group B 10-Mar-06 10-Mar-09Rm. 203 Macias Bldg., 118 Tres de Abril St., Cebu City 261-0903 Cebu City

98 0320-AR-1 SP Ong, Jacqueline O. Group C 29-Jun-09 28-Jun-12Rm. 105 Realty Investments Bldg., 195 EDSA, Greenhills, Mandaluyong City 726-3478

Mandaluyong City

99 0323-A SP Nebit, Edmund L. Group C 23-Mar-06 23-Mar-093/F Mesu Realty Corporation Bldg. 937 EDSA Philam, Quezon City 929-7469 929-9815 Quezon City

100 0330-A SP Atienza, Evelyn E. Group C 30-Mar-06 30-Mar-09 Unit H CI Bldg., Camarin Rd. Deparo, Caloocan City 961-2893 Caloocan CitySP - Sole PractitionerF - Auditing Firm As of September 30, 2011




101 0335-A SP Rufin, Joseph A. Group C 30-Mar-06 30-Mar-09337 ILA Homes Subd., Daang Amaya II, Tanza , Cavite City (0436) 885-1002 Cavite City

102 0342-A SP Tiu, Wilfred S. Group C 11-Apr-06 10-Apr-09214 10th Avenue corner Rizal Ave. Extensioin, Caloocan City 323-2958 Caloocan City

103 0343-AR-1 SP Rempillo, Ligaya E. Group C 20-May-09 19-May-126-H Vernida 1 Bldg., 120 Amorsolo St., Legaspi Village, Makati City 896-75-77 759-37-45 Makati City

104 0344-A SP Celzo, Jocelyn R. Group C 11-Apr-06 10-Apr-09 Velasquez St., Bangiad, Taytay, Rizal 679-4320 Rizal

105 0345-A SP Vitug, Juanito I. Group C 11-Apr-06 10-Apr-09Rm. 212 Marvel Bldg., No. 2 , 576 Juan Luna St., Binonondo, Manila 241-7670 241-76-61 Manila

106 0346-AR-1 SP Calaguas, Virgilio J. Group D 24-Apr-09 23-Apr-12 1 M. Marcos St., San Juan 532-2715 San Juan107 0348-A SP Pascual, Artemio A. Group C 12-Apr-06 11-Apr-09 41 Times St., West Triangle, Quezon City 98-72-21 Quezon City

108 0351-AR-1 SP Dalauta, Eugenio O. Group C 23-Jun-09 22-Jun-12 2/F Sintrade Bldg., 424 Villanueva St., Butuan City (085) 342-8166 Butuan City

109 0355-A SP Del Mundo, Elena C. Group C 12-Apr-06 11-Apr-09 1736 A. Bonifacio St, Santa Cruz, Laguna. (049) 808-2981 Laguna

110 0357-A SP Pizarro, Dominador F. Group C 03-May-06 02-May-09 Bee Kee Bldg., A. Dorotheo St., Cotabato City (064) 421-5515(064)421-3269 Cotabato City

111 0361-A SP Pascual, Manuel M. Group C 02-May-06 01-May-09 2nd Flr. Ormoc Superdome, Ormoc City 255-3453 560-5552 Ormoc City

112 0365-A SP Viloria, Mario A. Group C 12-May-06 11-May-092/F ATCI Building, 1049 Metropolitan Avenue, Makati City 8971391 Makati City

113 0367-A SP Llovido, Armando T. Group C 25-May-06 24-May-09 11-A Apo St., Sta. Mesa Heights, Quezon City 412-2376 415-3412 Quezon City

114 0370-A SP Celestino, Samuel C. Group C 25-May-06 24-May-09LG 58 Cityland Dela Rosa Condominium, 7648 Dela Rosa St., Makati City 816-6569 Makati City

115 0378-A SP Minel, Luzviminda V. Group C 22-Jun-06 21-Jun-09B12 L24 Villa De Primarosa, Buhay na Tubig, Imus, Cavite (046)474-0453

(046) 474-0453 Cavite City

116 0379-A SP Lapuz, Beatriz B. Group B 29-Jun-06 28-Jun-09 Unit 16 Borromeo Arcade, F. Ramos St, Cebu City (032)254-5718 Cebu City

117 0381-A SP Anyayahan, Philip M. Group C 26-Jul-06 25-Jul-09 65 Nimbus St., Moonwalk Village, Las Pinas City 805-2911 Las Piñas City

118 0384-A SP Zarraga, Clarita T. Group C 26-Jul-06 25-Jul-09 No. 28 N. Domingo St., New Manila, Quezon City 725-0049 724-3920 Quezon City

119 0385-A SP Go, Rachel V. Group C 26-Jul-06 25-Jul-09Blk 8 Lot 4 E. Jacinto St., Cherry Homes Subdivision I, Bacoor Cavite 0916-447-3068 Cavite City

120 0387-AR-1 SP Uy, Loly N. Group C 30-Jul-09 29-Jul-12 613 Carlos Palanca St., Quiapo, Manila 736-2664 Manila

121 0389-A SP Guillermo, Gregoria Gracy A. Group C 15-Aug-06 14-Aug-09Pear St., Valley View Executive Village II, Valley Golf Road, Antipolo City 658-2193 Antipolo

122 0390-A SP Padro,Jr. Zosimo L. Group C 15-Aug-06 14-Aug-0915 Mayon St., Montevista Heights Subdivision, Dolores, Taytay, Rizal 658-0165 671-5857 Taytay, Rizal

123 0393-AR-1 SP Absalud, Elena C. Group C 23-Dec-09 22-Dec-124th Floor, Casmer Building, Salcedo Village, Makati City 893-7614 Makati City

124 0394-AR-1 SP Legaspi, Angelita R. Group C 05-Nov-09 04-Nov-1228 Aries corner Pieces St., Carmel V Subdivision, Tandang Sora, Quezon City 456-16-64 Quezon City

125 0400-AR-1 SP Yabut, Leonardo T. Group C 23-Dec-09 22-Dec-12A31F California Carbonson, Libertan St., Mandaluyong City 445-1362

Mandaluyong City

126 0406-AR-1 SP Delas Alas, Lucio B. Group D 25-Jan-10 24-Jan-13Blk. 7 Lot 10, St. Peter St., Tierra Verde Subdivision, Pallocan West, Batangas City (043) 980-0439 Batangas

127 0408-AR-1 SP Roque, Redentor G. Group C 16-Nov-09 15-Nov-12Velvet Trading Building, Enriquez Compound, Balibago, Angeles City (045)892-1977

(045)625-8163 Angeles

128 0411-A SP Cruz, Judith B. Group C 11-Dec-06 10-Dec-09 119 Scout Fernandez, Diliman, Quezon City 827-67-57 Quezon CitySP - Sole PractitionerF - Auditing Firm As of September 30, 2011




129 0414-A SP Ang, Glenda N. Group C 20-Dec-06 19-Dec-09No. 5 Monte Caseros St., Montevideo Subdivision, Mambog, Binangonan, Rizal 289-1575 Rizal

130 0415-A SP Yungco, Nella L. Group C 20-Dec-06 19-Dec-09Diamond St., Casimiro Townhouse, Talon, Las Pinas City 805-1810 Las Piñas City

131 0416-A SP Huang, Leopoldo G. Group C 27-Dec-06 26-Dec-09 Gov. Ramos Avenue, Fairview Drive, Zamboanga City993-0647 Zamboanga

132 0425-A SP Ledesma, Minda O. Group C 08-Jan-07 07-Jan-101011 Westgate Plaza, 120 H.V. Dela Costa St., Salcedo Village, Makati City 812-23-68 Makati City

133 0426-A SP Bernardino, Rosario V. Group C 10-Jan-07 09-Jan-10 73 Forest Hills Subdivision, Novaliches, Quezon City 936-44-10 Quezon City

134 0427-AR-1 SP Guarin, Rosalie D. Group C 04-Feb-10 03-Feb-13Unit 615 Cityland Shaw Tower, Shaw Boulevard cor. St. Francis St., Mandaluyong City 636-28-47 Mandaluyong Cit

135 0442-A SP Ong-Huang, Madeline Z. Group C 15-Feb-07 14-Feb-10 Gov. Ramos Avenue, Fairview Drive, Zamboanga City(062) 993-0647 Zamboanga City

136 0443-A SP Isabelita Chua-Ang Group C 15-Feb-07 14-Feb-10 Gonzales Subdivision, Bula, General Santos City (083) 552-4353 General Santos

137 0444-A SP Odero, Julieta B. Group C 16-Feb-07 15-Feb-10 150-B M. Santos Street, Pasay City 831-1547 Pasay City138 0448-AR-1 SP Ilagan-Ame, Ma. Elma L. Group C 06-Jan-10 05-Jan-13 No. 6 Madlansacay St., Silang, Cavite (046) 865-0553 Cavite City

139 0098-FR-1 F Alberto Pascual & Associates Group C 26-Feb-10 25-Feb-1323-C Summit One Tower, 530 Shaw Boulevard, Mandaluyong City 717-0594 Mandaluyong Cit

140 0100-F F Aclan Cailles Lo & Co., CPAs Group C 02-Mar-07 01-Mar-10U311 CK Business Center, Mile Long Building, Amorsolo cor. Herrera Streets, Legaspi Village, Makati City

899-6033 Makati City

141 0455-AR-1 SP Abano, Patricio C. Group C 26-Mar-10 25-Mar-13 No. 2587 New Panaderos Street, Sta. Ana, Manila 564-7991 Manila

142 0101-FR-1 F P.R. Ramoso & Co., CPAs Group C 08-Apr-10 07-Apr-1319 Crosley Lane, Liberty Homes, Alabang, Muntinlupa City

842-3104 842-0394 Muntinlupa City

143 0102-FR-1 F Pelayo Teodoro Santamaria & Co. Group A 25-Mar-10 14-Mar-10Suite 2109 Cityland Tower 1, 156 H.V. Dela Costa St., Salcedo Village, 1226 Makati City

812-4202 892-3147 894-4793 MAkati City

144 0469-AR-1 SP Zabala, Corazon B. Group C 22-Apr-10 21-Apr-13 B13 L10 Pag-ibig Homes, Talon 4, Las Pinas City801-1075 806-3589 800-4056

LAs Piñas City

145 0470-AR-1 SP Mercado, Mirasol P. Group C 12-Apr-10 11-Apr-13 300 M Ponce St., Tibag, Baliwag, Bulacan (044) 766-1469 Bulacan

146 0471-A SP Sabado, Raymond O. Group C 23-Mar-07 22-Mar-10 No. 01 Balagtas Street, General Santos City(083) 5524472 (083) 301-3261 (083) 301-3262

(083) 552-5283 General Santos

147 0472-A SP Veloso, Angelica R. Group C 23-Mar-07 22-Mar-10 1319 Jose Abad Santos, Tondo, Manila 253-3426 Manila

148 0474-AR-1 SP Go, Christopher C. Group D 17-Mar-10 16-Mar-13Rm. 2304 AIC Gold Tower, Emeral Avenue cor. Garnet Street, Ortigas Center, Pasig City 687-2848 Pasig City

149 0478-A SP Cuenca, Sylvia R. Group D 23-Mar-07 22-Mar-10 B10 L9a Thatch Palm St., Palmera 1, Taytay, Rizal669-6230 671-9958 Taytay, Rizal

150 0103-F FPascual, Feliciano, Santos, Bernardo & Co. Group C 23-Mar-07 22-Mar-10

Gov. A. Lugay Avenue, Mangga Dos Matatalaib, Tarlac City

(045) 982-3241 (045) 982-4267 (045) 982-6771

(045) 982-4267 Tarlac

151 0485-AR-1 SP Galang, Ronaldo R. Group D 11-May-10 10-May-135th Flr., Cacho Gonzalez Bldg., 101 Aguirre St., LV, Makati City 812-9153 MAkati City





152 0105-FR-1 F Gabriel Mapanoo & Co. Group C 13-May-10 12-May-13Blk. 14, Lot 10 Phase 1C Annex Centro de San Lorenzo, Santa Rosa City, Laguna (049) 838-1471

Sta. Rosa, Laguna

153 0107-F F A.Q. Sevilla and Company Group C 02-Apr-07 01-Apr-104581 Baron Street cor. Solchuaga St., Brgy. Tejeros, Makati City

890-1478 890-1885 Makati City

154 0490-A SP Perianes, Mercedita T. Group C 02-Apr-07 01-Apr-10 B6 L35 Carville Homes, Tanza, Navotas 450-8720 Navotas

155 0492-AR-1 SP Arellano, Adeliza S. Group C 19-May-10 18-May-13U-504 Midland Plaza Condominium, Adriatico St., Ermita, Manila 521-6047 Manila

156 0495-AR-1 SP Garsuta, Felix Jr. A. Group C 07-Jun-10 06-Jun-13Mezzanine Floor, RDRDC Building, Pioneer Avenue, General Santos City (083) 552-4043 General Santos

157 0496-A SP Tang, Timoray T. Group D 12-Apr-07 11-Apr-10 Gonzales Subdivision, Bula, General Santos City (083) 301-7056 General Santos

158 0497-A SP Villanueva, Arnel Jude L. Group C 12-Apr-07 11-Apr-10 Montalban Building, AD Curato Street, Butuan City341-5305 225-2380 Butuan City

159 0499-AR-1 SP Tagnia, Joycellyn V. Group C 16-Jun-10 15-Jun-13Unit 42-B 191 Zeta II Building, Salcedo Street, legaspi Village, Makati City 775-1380 MAkati City

160 0501-AR-1 SP Puquiz, Natividad B. Group D 12-May-10 11-May-1354 Rainbow Street cor. White Street, Munting Bahayan Subd., Pinagbuhatan, Pasig City

632-7045 633-8033 PAsig City

161 0503-A SP Tejero, Lyrma F. Group C 16-Apr-07 15-Apr-10Unit 2G Cluster 5 U.N. Gardens Condominium, 1111 Cristobal Street, Paco, Manila 400-0272 MAnila

162 0504-A SP Quinto-Gonzaga, Norma E. Group C 16-Apr-07 15-Apr-10U1505 OMM-CITRA Building, San Miguel Avenue, Ortigas Center, Pasig City

647-4120 647-4122 PAsig City

163 0505-A SP Lim, Felisa C. Group C 16-Apr-07 15-Apr-10 1013 Juan Luna Street, Tondo, Manila 245-0938 MAnila

164 0506-A SP Ayo, Jubal L. Group C 16-Apr-07 15-Apr-10Unit 622 Imperial Palace Suites, Tomas Morato Avenue cor. Timog Avenue, Quezon City 374-8801 Quezon City

165 0508-AR-1 SP Quing Jocelyn L. Group D 16-Apr-10 15-Apr-13 811-D Padilla Street, San Miguel, Manila 736-3330 MAnila166 0509-AR-1 SP Nieva, Amorsolo S. Group C 14-May-10 13-May-13 61 Enriquez Street, Lucena Citu (042) 373-2904 lucena City

167 0108-FR-1 F Tabtab, Tabtab & Co. Group C 05-May-10 04-May-13 36 South Maya Street, Philam Homes, Quezon City929-3727 925-1552 Quezon City

168 0109-F F L.C. Bonguyan & Co. Group C 19-Apr-07 18-Apr-10Rm. 203, Lee Business corner Juan Luna Dela Cruz Streets, Davao City

(082) 225-3744 (082) 226-3692 Davao City

169 0515-A SP Garcia, Ma. Teresa S. Group D 02-May-07 01-May-10 20 A. Mabini St., Caloocan City 285-2742 Caloocan City170 0516-A SP Diaz, Mercedez P. Group C 02-May-07 01-May-10 1052 J. Nakpil St., Malate, Manila 524-2272 810-3892 MAnila171 0110-F F C. Guevarra & Co., CPAs Group C 03-May-07 02-May-10 213 Del Pilar, San Fernando City, Pampanga (045) 961-4761 Pampanga

172 0519-A SP Ng, Poy Fon T. Group C 03-May-07 02-May-10No. 83 Atis Road, Northern Hills, Malabon, Metro Manila 361-7901 Malabon

173 0521-A SP Jiz De Ortega, Reysalina M. Group C 04-May-07 03-May-101072 Sierra Madre St., Montevilla Subd., Bilibiran, Binangonan, Rizal 652-8390 652-6272 Rizal

174 0523-A SP Arzadon, Araceli Q. Group C 11-May-07 10-May-10Rm. 214 Kingsville Arcade, Marcos Highway, Brgy. Mayamot, Antipolo City 647-0624 Antipolo

175 0524-A SP Santos, Nilda R. Group D 11-May-07 10-May-10ADP Business Center, Mangga II, Matatalaib, Tarlac City, Tarlac (045) 982-6771 Tarlac

176 0527-A SP Follosco, Melvin A. Group D 17-May-07 16-May-10 San Esteban, Nabua, Camarines Sur (054) 288-4332(054) 288-

4296 Camarines Sur

177 0528-AR-1 SP Khia, Rodolfo R. Group C 28-Apr-10 27-Apr-13No. 64 Coral St., City Heights Subdivision, Bacolod City (034) 433-2190 Bacolod City

178 0111-F F J.C. Aruego & Associates, CPAs Group C 17-May-07 16-May-10U-802 Platinum 2000 Bldg., No. 7 Annapolis St., Greenhills, San Juan, Metro Manila 723-4381 to 83 723-9779 San juan





179 0531-A SP Alfafara, Filipina G. Group C 24-May-07 23-May-10534 Sapphire Street, Posadas Village, Sucat, Muntinlupa 812-8080 Muntinlupa City

180 0532-A SP Lopez, Leonardo B. Group D 24-May-07 23-May-1012/F Equitable Bank Tower, 8751 Paseo de Roxas, Makati City 886-0601 886-0611 MAkati City

181 0533-A SP Lee, Chemson Y. Group C 24-May-07 23-May-10 80 Guirayan St., Araneta Avenue, Quezon City 714-3470 Quezon City

182 0534-A SP Carpio, Adelaida A. Group C 24-May-07 23-May-10No. 443 Mangga St., Lakeview Homes, Muntinlupa City 861-9243 Muntinlupa City

183 0536-A SP Ignacio, Eduardo D. Group C 25-May-07 24-May-10Block 49, Lot 1, Robinsons Homes East, Barangay San Jose, Antipolo City 671-8966 Antipolo

184 0538-A SP Meneses, Jesse Rey L. Group D 29-May-07 28-May-10 Teresa Homes. Tibag, Tarlac City (045) 983-4216 Tarlac City

185 0540-AR-1 SP Guzman, Cesar G. Group C 05-Jul-10 04-Jul-13 Babaran Bldg., Rizal Avenue, Cauayan City, Isabela(078) 652-1145 (078) 652-2089 Isabela

186 0113-F F Castaneda & Associates Group D 04-Jun-07 03-Jun-10 61 Kanlaon Street, Mandaluyong City 533-4962 Mandaluyong Cit

187 0115-AR-1 F I.A. Cancino, Jr. & Co. Group C 16-Jul-10 15-Jul-13516 Cordillera St., Brgy. Highway Hills, Mandaluyong city

535-7941 535-7942 MAndaluyong City

188 0549-AR-1 SP Jambalos, Fe N. Group D 23-Apr-10 22-Apr-13 1218 Kundiman St., Sampaloc, Manila 743-7046 Manila

189 0550-A SP Retales, Arden D. Group C 14-Jun-07 13-Jun-10No. 200 Amethyst Street cor. Jade, Greenheights Subdivision, San Bartolome, Novaliches, Quezon City419-2860 Quezon City

190 0552-A SP Santiago-Opena, Teresita Group C 14-Jun-07 13-Jun-10 No. 5 Road 8-B, UPS 5, Paranaque City895-1505 7504723 Paranaque City

191 0553-A SP Aquino, Dante G. Group D 19-Jun-07 18-Jun-1017 Mars St., Congressional Subd. II, Tandang Sora, Quezon City 454-1959 453-4351 Quezon City

192 0558-AR-1 SP Mencias, Antonio C. Group C 04-Aug-10 03-Aug-1358 Amelita Street, BF Homes, Almanza Dos, Las Pinas City 801-0232 800-6575 LAs Piñas City

193 0559-A SP Sagun, Jose I. Group C 22-Jun-07 21-Jun-102019 Raminel Subdivision, T. Santiago St., Valenzuela City 294-4798 Valenzuela

194 0560-A SP Orbe, Ernesto Z. Group D 28-Jun-07 27-Jun-10 Block 6, Lot 10, Phase II, Southern City, Imus, Cavite(046) 471-2060 Cavite

195 0561-A SP Colandog, Lolita C. Group D 03-Jul-07 02-Jul-10 ERC Building, J. Romualdez Street, Tacloban City (053) 523-8389 Tacloban City

196 0119-F F Eduardo C. Cuenca & Co. Group C 04-Jul-07 03-Jul-10Room 5A, 2/F ORODEC Building, Tiano Bros.-Pacana Streets, Cagayan de Oro City (08822) 711-669

(088) 857-9169 Cagayan de Oro

197 0565-A SP Magcalas, Rudy L. Group C 05-Jul-07 04-Jul-10No. 291 Coconut Palm St., Palmera Hills-I, Ortigas Avenue Extension, Taytay, Rizal

660-4269 669-1058 660-4269 Taytay, Rizal

198 0574-AR-1 SP Besa, Virginia D. Group C 09-Sep-10 08-Sep-13No. 1 Everlasting St., Phase 6A-1, Pacita Complex I, San Pedro, Laguna 869-2968 244-4386 Laguna

199 0575-AR-1 SP Alba, Merelita P. Group D 26-Jul-10 25-Jul-13Rm. 307 I-care Building, Legaspi St., Legaspi VillageMakati City 819-5403 817-4230 MAkati City

200 0576-AR-1 SP Pabustan, Norberto V. Group D 11-Aug-10 10-Aug-13274 M. Clara Street cor. T. Jacinto Street, 12th Avenue, Grace Park, Caloocan City

362-58-93 361-04-33 330-5789 Caloocan City

201 0577-A SP David, Jesus N.* Group C 03-Aug-07 02-Aug-10Room 400-G1 N. Dela Merced Building, Quezon Avenue cor. West Avenue, Quezon City 373-3527 Quezon City

202 0578-A SP Uy, Bin Gui A. Group D 07-Aug-07 06-Aug-10 492 MSTHP Building, Punta, Sta. Ana, Manila 578-9638 578-7832 MAnila

203 0580-A SP Abela, Elpidio D. Group D 10-Aug-07 09-Aug-10 Abela Road, Kay Pian, San Jose del Monte, Bulacan636-0895 BulacanSP - Sole PractitionerF - Auditing Firm As of September 30, 2011




204 0123-F F Tolomeo D. Ligutan & Co. Group D 10-Aug-07 09-Aug-10 46 Masikap Street, Quezon City921-4353 433-8232 454-0118 Quezon City

205 0584-A SP Pasco, Nelia Y. Group D 14-Aug-07 13-Aug-10Room 308 Anita Building, Timog Avenue corner Quezon Avenue, Quezon City

376-2576 372-7850

372-0812 372-9811 Quezon City

206 0589-A SP Batino, Ma. Heideliza H. Group D 22-Aug-07 21-Aug-106/F Northridge Plaza Bldg., 12 Congessional AvenueBrgy. Toro, Quezon City 929-2140 Quezon City

207 0126-F F B.F. Medina & Co.* Group C 12-Sep-07 11-Sep-10 938 R. Santos St., Caridad, Cavite City(046) 431-0740 (046) 970-1913

(046) 471-3646 Cavite City

208 0128-FR-1 F Villaruz, Villaruz & Co., CPAs Group A 11-Nov-10 10-Nov-13 Unit 3, 9th Floor, Galleria Corporate Center, EDSA corner Ortigas Avenue, Quezon City

638-8014 638-3099 687-4787 Quezon City

209 0603-AR-1 SP Luna-Santos, Melania L. Group D 04-Jan-11 03-Jan-1473 B. Aldana Street, San Isidro Subdivision, Pamplona I, Las Pinas City 873-6806 LAs Piñas City

210 0608-AR-1 SP Albarracin-Damole, Concepcion Group D 02-Nov-10 01-Nov-1331 Rolls Royce Avenue, Davao Executive Homes, Matina, Davao City (082) 292-4263

(082) 221-6789 Davao City

211 0609-A SP Villanueva, Mary Ann F. Group C 03-Oct-07 02-Oct-10Blk. 13, L 14 Mandarin Homes II, Malagasang II, Imus, Cavite 245-2306 Cavite

212 0614-AR-1 SP Mendeja, Ma. Judith K. Group C 27-Sep-10 26-Sep-13 Bagong Bayan I, Bongabong, Oriental Mindoro (043) 448-0065 Mindoro213 0615-A SP Natividad, Gina P. Group C 09-Oct-07 08-Oct-10 714B Montana Street, Sampaloc, Manila 749-8050 MAnila

214 0130-FR-1 F Banaria, Banaria & Company Group C 03-Dec-10 02-Dec-13 10 Scout Bayoran St., South Triangle, Quezon City 372-4282 Quezon City

215 0616-A SP Villanueva, Noel M. Group D 10-Oct-07 09-Oct-10No. 2 Rm. 303 One Beatirz Tower. Lauan, Project 3, Quezon City 434-8930 Quezon City

216 0619-A SP Pangilinan, Rosalina R. Group D 11-Oct-07 10-Oct-10U17 The Palm Tower, St. Paul Road, Sa Antonio Village, Makati City 847-5759 896-9204 MAkati City

217 0622-AR-1 SP Banguiran, John SA. Group C 04-Aug-10 03-Aug-13Rm. 25, Iloilo Central Market Building, Iznart Street, Iloilo City (033) 337-6056 Ilolilo City

218 0131-FR-1 F Datiles, Casedo and Associates Group C 05-Nov-10 04-Nov-13Unit 204, 2nd Floor, le Sure Condominium, Barangka Ilaya, Pinatubo Street, Mandaluyong City 794-0214 534-3107

Mandaluyong City

219 0132-F F Napili, Bonacua and Associates* Group C 19-Oct-07 18-Oct-10Room 203, Pineda Building 1, Rizal Street, Legaspi City, Albay

(052) 481-4489 (052) 480-3108

(052) 820-3624

220 0626-A SP Sabana, Josefina B. Group D 05-Nov-07 04-Nov-10Rm. 408 Don lorenzo Bldg., 889 P. Paredes St., Sampaloc, manila

735-1529 930-9470 MAnila

221 0133-F F J.V. Jimenez & Associates Group C 07-Nov-07 06-Nov-10Blk. 12 Lot 17 Phase A, Woodlane Subdivision, Malagasang 1-A, Imus, Cavite Cavite

222 0633-A SP Mina-YAmbao, Monica R. Group D 04-Dec-07 03-Dec-102553 Rubi Street, San Andres near Zobel Roxas, Manila

564-3540 589-5132 MAnila

223 0634-AR-1 SP Juacalla-Perez, Jasmin T. Group C 06-Dec-10 05-Dec-1320 Chico Street, Town & Country Executive Village, Antipolo City 655-1779 655-3293 Antipolo

224 0134-F F Redor, Emerson & Co. Group C 07-Dec-07 06-Dec-10Rm. 203-A Phil. Cooperative Center Building, 90 Balete Drive Extension, New Manila, Quezon City 722-6005 411-4063 Quezon City

225 0640-A SP Enriquez, Perfecto L. Group D 09-Jan-08 08-Jan-11Rm. C, RGH Building, No. 3 Timog Avenue, South Triangle, Quezon City 448-5103 Quezon City

226 0643-A SP De Guzman, Doramar T.* Group D 10-Jan-08 09-Jan-11Rm. 210, D'Marrchs Building, Almanza I, Las Pinas City 806-2144 805-9456 Las Piñas City

227 0646-AR-1 SP Florece, Emmanuel M. Group D 31-Jan-11 30-Jan-14 P39-06 13th Street, Villamor Airbase, Pasay City 852-9953 PAsay City

228 0648-A SP Tolentino, Policarpio C. Group D 08-Feb-08 07-Feb-11 103 Remarville Avenue, Bagbag, Quezon City 939-2443 Quezon CitySP - Sole PractitionerF - Auditing Firm As of September 30, 2011




229 0653-A SP Sarte, Alfredo Group D 18-Feb-08 17-Feb-11373 Sta. Maria Main Road, Barangay Sta. Maria, Zamboanga City (062) 991-5497 Zamboanga

230 0655-A SP Argel, Abercio R. Group C 29-Feb-08 28-Feb-11 9 Cardinal Street, Olympia Village, Alijis, Bacolod City(034) 432-0740 Bacolod City

231 0656-A SP Roldan, Paul Nicomedes L. Group D 04-Mar-08 04-Mar-11Unit 2806 Jollibee Plaza Condominium, F. Ortigas Jr. Road, Ortigas Center, Pasig City 637-0225 637-0225 PAsig City

232 0137-F F Grajo & Associates, CPAs Group D 06-Mar-08 06-Mar-11 Rm. 401 RN Bldg., Shaw Blvd., Pasig City637-9501 637-1754 637-9501 Pasig City

233 0666-A SP Uy, Corazon C. Group D 18-Mar-08 18-Mar-11Rm. 307 The Main Place Building, No. 190 N. Domingo Street, San Juan, M. Mla. 721-3579 San Juan

234 0138-F F Campos, Campos & Co. Group C 24-Mar-08 24-Mar-11Rm. 206 Campos-Rueda Building, 101 Urban Avenue, Makati City

843-7713 844-3892 818-1608 Makati City

235 0670-AR-1 SP Mediona, Lorenzo Jr. C. Group C 08-Apr-11 07-Apr-1478 Ilocos Sur Street, Ramon Magsaysay, Quezon City 927-3225 Quezon City

236 0671-A SP Andaya, Lilibeth I. Group C 01-Apr-08 01-Apr-11 040 Amuguis St., Lumangbayan, Calapan City (043) 286-7336(043) 288-4985

Oriental Mindoro

237 0672-A SP Miclat, Nelia D. Group C 01-Apr-08 01-Apr-11702 Cityland 10 Tower 2, Dela Costa corner Valero Street, Makati City 810-55-94 812-6871 MAkati City

238 0673-A SP Torres, Dominador III T. Group D 04-Apr-08 04-Apr-11 5th Floor, Executive Building Center, Sen. Gil Puyat Avenue, Makati City

890-9647 895-1547 Makati City

239 0139-F F Go, Labog & Co. Group D 09-Apr-08 09-Apr-11 4C Gov. Pascual Avenue, Malabon 330-2071 4482784 Malabon

240 0675-A SP Lajom, Virginia L. Group D 10-Apr-08 10-Apr-11 9-A. Mabini Street, Mandaluyong City 531-8620Mandaluyong

City

241 0686-A SP Manuel, Ma. Victoria E.* Group D 28-Apr-08 28-Apr-11Suite 204 Young Trade Building, Gen. Malvar, Cubao, Quezon City 421-4708 Quezon City

242 0687-A SP Delena, Gil V. Group D 21-May-08 21-May-11MZF Building, Gen. Luna Street, San Fernando, La Union

(072) 700-5053 (072) 792-1175 La Union

243 0688-A SP Balagtas, Meriam G. Group C 21-May-08 21-May-11 7th St., Dona Rosario Village, Mandaue City, Cebu(032) 232-3833 (032) 231-1551 (032) 231-5441

Cebu City

244 0142-F F A. Sanchez, L. David, & Company Group C 16-Jun-11 15-Jun-14Rm. 307 Assumpta Building, Mercado Street, San Fernando (045) 963-1371

(045) 861-4420 Pampanga

245 0691-A SP Gimongala, Concesa P. Group D 03-Jun-08 03-Jun-11Rm. 351 Colon Development Building, Osmena Boulevard, Cebu City 255-7702 255-7797 Cebu City

246 0692-A SP Berhay, Robinson Jr. D.* Group C 03-Jun-08 03-Jun-11383 Lopez Jaena St., Biasong, Dipolog City, Zamboanga Del Norte (065) 212-6077 Dipolog City

247 0143-F F Oliveros, Tejada & Co. Group C 04-Jun-08 04-Jun-112F danding Building, Poblacion 2, Malinta, ValenzuelCity

292-1716 292-1017 292-1716 Valenzuela

248 0144-F F Zuniga, Tupue & Company Group C 16-Jun-08 16-Jun-112/F Greenfield Building 1, 750 Shaw Boulevard, Mandaluyong City 634-7350 634-5087 Mandaluyong City

249 0699-A SP Galang, Benigno L. Group D 24-Jun-08 24-Jun-11Room 203 Dr. Benin Building, Zamora Street, San Roque, Tarlac City (045) 491-0032 Tarlac

250 0700-AR-1 SP De Jesus, Consolacion B. Group D 09-Aug-11 08-Aug-14 2227 Onyx Street, Sta. Ana, Manila 561-4295 564-3162 MAnila

251 0702-A SP Gliane, Jose Jr. C. Group C 11-Jul-08 11-Jul-11378 Rayos Compound, Dr. Sixto Antonio Avenue, Rosario, Pasig City 571-1186 Pasig City

252 0145-F F A.T. Abella & Co., CPAs* Group D 15-Jul-08 15-Jul-11 241-C D. Jakosalem Street, Cebu City (032) 255-1963 256-0706 Cebu City

253 0705-A SP Lim, Sixta C. Group D 15-Jul-08 15-Jul-11No. 51 Luna Street, New Intamuros Village, Diliman, Q.C. 931-8659 932-6277 Quezon City





254 0706-A SP Rillorta, Ria C.* Group C 15-Jul-08 15-Jul-112nd Flr. Mercury Building corner Escobar Street, Maharlika Hi-way, San Jose City, Nueva Ecija

511-2612 600-2629 Nueva Ecija

255 0146-F F Baconga, Patriana, Rosalijos & Co. Group C 15-Jul-08 15-Jul-116th Floor, TTK Tower Imperial Appliance Plaza Building, Don Apolinar Velez St., Cagayan De Oro City

(8822) 714-729 Cagayan de Oro

256 0710-A SP Orilla, Alejandro M. Group D 17-Jul-08 17-Jul-11 36 Lea Subdivision, Lanang, Davao City (082) 305-7090 Davao City

257 0711-AR-1 SP Carrillo, Warlito M. Group C 11-Jul-11 10-Jul-14Blk. 6 Lot 7 Ph4 Golden City Subdivision, Sta. Rosa City

(049) 837-8022 (049) 837-6944

(049) 534-4364 Laguna

258 0712-A SP Rodriguez, Cita M.* Group C 23-Jul-08 23-Jul-11Rm. 206 DSF Building, Gen. Hizon Avenue, City of San Fernando, Pampanga

(045) 961-5743 (045) 860-2186 PAmpanga

259 0713-A SP Lambus, Vicente C. Group D 25-Jul-08 25-Jul-11224-B Natividad Building, T. Pinpin corner Escolta, Binondo, Manila 656-7072 MAnila

260 0147-F F E.L. Punsalan and Associates Group B 13-Aug-08 13-Aug-11G-104 Medical Plaza Makati, Amorsolo corner Dela Rosa St., Legaspi Village, Makati City

817-9457 812-1016 750-7813 Makati City

261 0718-A SP Corpuz, Isagani R. Group C 20-Aug-08 20-Aug-11 1025 Concepcion Aguila Street, Quiapo, Manila 735-3634 MAnila

262 0148-FR-1 F Cabauatan, Lee-Rosales & Co. Group C 23-Aug-11 22-Aug-14Unit 207 Page 1 Building, Acacia Avenue, Madrigal Business Park, Ayala-Alabang, Muntinlupa City 809-7103 Muntinlupa City

263 0720-A SP Gabagat, Reynaldo J. Group D 22-Aug-08 22-Aug-1124 Rodriguez Dr. Jordan Valley Village, Baesa, Quezon City 361-3506 Quezon City

264 0721-A SP Chua, Donabel T. Group C 26-Aug-08 26-Aug-11 644-B Boni Avenue, Mandaluyong city 534-0053Mandaluyong

City

265 0722-AR-1 SP Miscreola, Edwina R. Group D 23-Aug-11 22-Aug-1497 Multinational Avenue, Multinational Village, Paranaque City 821-5734 Paranaque City

266 0149-F F Inventor, Miranda & Associates* Group C 01-Sep-08 01-Sep-11Rms. 221-222 Plaza Mart City Mall, Gonzaga St., Bacolod City (034) 434-6963 Bacolod City

267 0726-A SP Sta. Rita, Alona A. Group C 04-Sep-08 04-Sep-11Lot 14 Blk. 72 Kobe Street, Metropolis, Jaro, Iloilo City (033) 320-4002 Ilolilo City

268 0727-A SP Cuasay, Joan A. Group D 09-Sep-08 09-Sep-11 230 San Vicente South, Calapan City (043) 405-6263(043) 405-6221 Calapan City

269 0728-A SP Uy, Albert Paul C. Group C 12-Sep-08 12-Sep-11 A. Pablo Street., Karuhatan, Valenzuela City 291-1944 Valenzuela

270 0729-A SP Gines-Munsayac, Helen V. Group C 17-Sep-08 17-Sep-11ABC Building, Rizal Street, San Jose City, Nueva Ecija

(044) 511-6201 (044) 511-0196

(044) 947-3337 Nueva Ecija

271 0730-A SP Chu, Arthur T. Group C 19-Sep-08 19-Sep-11 No. 3 Mabini Texas Street, Iloilo City(033) 336-9024 (033) 336-3146 Iloilo City

272 0731-A SP Alagbay, Aida A. Group D 22-Sep-08 22-Sep-11B5 L5 Honor Street, Meritville Townhomes, Pulang Lupa, Las Pinas City 871-7659 875-0285 Las Piñas City

273 0026-F F Sison Corillo Parone & Co. Group A 25-Sep-08 25-Sep-11 Unit 2005B 20th Floor, West Tower, PSEC Centre, Exchange Road, Ortigas Center, Pasig City

687-6649 687-6795 Pasig City

274 0734-A SP Dy, Jaime G. Group C 30-Sep-08 30-Sep-11 1425 La Torre Street, Sta. Cruz, Manila 254-9720 MAnila

275 0735-A SP Yu, Romualdo L. Group C 07-Oct-08 07-Oct-11 #74 M. Hizon St., 10th Ave., Caloocan City361-5358; 330-1835 367-1009 Caloocan City

276 0151-F F F. Leano and Company Group C 08-Oct-08 08-Oct-11 Unit 2607 World Trade Exchange Tower, Juan Luna Street, Binondo, Manila

242-2718 242-2758 242-2765 241-4614

ManilaSP - Sole PractitionerF - Auditing Firm As of September 30, 2011




277 0737-A SP Alon, Emma L. Group C 9-Oct-08 09-Oct-112nd Flr., Royal Star Bldg., Capinpin St., Biñan, Laguna (049) 411-3028

(049)511-6014 Laguna

278 0152-F F Acyatan & Co. Group A 09-Oct-08 09-Oct-1112th Floor, The Columbia Tower, Ortigas Avenue, Mandaluyong city 726-7961 to 62 723-9516

Mandaluyong City

279 0153-FR-1 F R.S. Bernaldo & Associates Group A 14-Sep-11 13-Sep-14Unit 1810 Cityland 10 Tower 1, Ayala cor. H.V. Dela Costa, Makati City 812-1718 to 24 813-6539 Makati City

280 0742-A SP Alapag, Marcelino T. Group D 17-Oct-08 17-Oct-11101-103, 2nd Floor, Marlin Hotel, Balibago, Angeles City 892-6660 625-8123 Angeles

281 0743-A SP Te, Shirley S. Group C 21-Oct-08 21-Oct-11Rm. 221, 2F Queensland Building, Dolores City, Pampanga (045) 961-3105 PAmpanga

282 0154-F F Nathaniel P. Colobong & Co. Group C 22-Oct-08 22-Oct-11Room 201, RCBC Building, Bataan Economic Zone, Mariveles, Bataan (047) 935-4244

(047) 935-4524 Bataan

283 0745-A SP Brusas, Noemi C. Group D 23-Oct-08 23-Oct-11127 R. Berroya Street, San Vicente, San Pedro, Laguna

869-0092 869-0382 Laguna

284 0155-F F Danac & Associates Group D 23-Oct-08 23-Oct-11 75 Maginoo Street, Diliman, Quezon City 921-4920 921-8569 Quezon City

285 0750-A SP Frivaldo, Nelson T. Group D 03-Nov-08 03-Nov-11 Rm. 626 Downtown Center Building, Binondo, Manila242-1628 241-1184 MAnila

286 0751-A SP Rendon, Edilberto C. Group C 10-Nov-08 10-Nov-11208-D Golfhill Terraces Condominium, Manotok Drive, Old Balara, Quezon City 952-4268 Quezon City

287 0752-A SP Navea, Josefina M. Group D 10-Nov-08 10-Nov-1183 Dama de Noche Street, Rainbow Village 3, Almanza 1, Marcos Alvarez Avenue, Las Pinas City 806-4511 Las Piñas City

288 0156-F F Olano, Duterte & Associates Group D 10-Nov-08 10-Nov-11Tan Building, Rizal Street, Tagum City, Davao del Norte (084) 217-3574

(084) 400-1213 Davao City

289 0754-A SP Reyes, Rowena A. Group C 11-Nov-08 11-Nov-113rd Floor, AFFTIC Building, Plaza Burgos, Guagua, Pampanga

(045) 900-4826 (045) 963-6565

(045) 961-6038

290 0755-A SP Santos, Marilou B. Group D 24-Nov-08 24-Nov-11Blk. 7 Lot 3 Narra Avenue, Anahaw Homes, Dita, StaRosa, Laguna 847-8020 847-8020

291 0756-A SP Cajigal, Enita U. Group D 24-Nov-08 24-Nov-11 12 Sampaguita St., JPA Subd., Muntinlupa City 831-3466 Muntinlupa City

292 0757-A SP Gonzales, Roberto G. Group D 24-Nov-08 24-Nov-11Blk. 12 Lot 2 Berlin Street, Calamba Hills II, barandal, Calamba, Laguna (049) 535-0140

293 0758-A SP Manalac, Maria Theresa S. Group C 24-Nov-08 24-Nov-11 Tourist Hotel Compound, Iyam, Lucena City

294 0759-A SP Repato-Ladiza, Corazon S. Group D 27-Nov-08 27-Nov-11Lot 26 Road 12 Phase V Cogeo Village, Brgy. Bagong Nayon I, Antipolo City 646-4423 Antipolo

295 0157-F F Po Lao Marquez Benedictos & Co Group C 27-Nov-08 27-Nov-1118-A Villa Socorro Street, Brgy. Bahay Toro, Project 8, Quezon City 920-0982 453-0294 Quezon City

296 0158-F F Pascual, Pascual and Co. Group C 16-Dec-08 16-Dec-11Rm. 101 Ledesma Bldg., Gen. Luna St., Intramuros, Manila 527-2271 527-5485 City of Manila

297 0159-F F A.R. Sayson & Associates Group C 17-Dec-08 17-Dec-11Suite 311 PVLB Building, Peñaranda St., Legaspi City (052) 480-9155 Legaspi City

298 0766-A SP Caparas, Jaydee P. Group C 18-Dec-08 18-Dec-11 525 R. Palma Street, San Antonio, Cavite City 0927-2328970 Cavite

299 0767-A SP Manzano, Rufino Group C 18-Dec-08 18-Dec-11 No. 26 Acuna Drive, Tandang Sora, Quezon City 926-4129 926-4130 Quezon City

300 0768-A SP Torre, Merrilyn S. Group C 18-Dec-08 18-Dec-11 No. 50, 8th Avenue, West Grace Park, Caloocan City323-3333 Caloocan City

301 0769-A SP Tuplano, Cynthia B. Group D 05-Jan-09 05-Jan-12Blk. 1 Lot 22 Homepoint Village Phase B, Angono Rizal 451-2160 4700559 Rizal

302 0770-A SP Acedo, Timoteo A. Group C 05-Jan-09 05-Jan-12No. 20 Amethyst Street, Severina Diamond Subdivision, Km. 18, Paranaque City 822-8147 PAranaque CitySP - Sole Practitioner

F - Auditing Firm As of September 30, 2011




303 0771-A SP De los Reyes, Mario Enrique Group C 6-Jan-09 06-Jan-12Unit 6-O, 6th Floor, Lansbergh Place Condominium, Tomas Morato Avenue cor. Scout Castor Street, Brgy. Sacred heart, Quezon City

332-1995 414-5925 Quezon City

304 0774-A SP Cua, Leonardo G. Group D 16-Jan-09 16-Jan-12 53 Baler Street, SFDM, Quezon City371-6786 371-6787 371-1512 Quezon City

305 0775-A SP Valerio, Enrique S. Group C 30-Jan-09 30-Jan-12 Rm. 312 Burke Bldg., Burke St., Escolta, Manila241-5254 244-6054 2435896

City of Manila

306 0160-A F Alas, Oplas & Co., CPAs Group A 09-Jun-11 08-Jun-1423/F PBCom Tower, 6795 Ayala Avenue corner Herrera St., Makati City 728-2060 815-4919 Makati City

307 0784-A SP Cua, Francisco C. Group D 16-Feb-09 16-Feb-1211-A Scout Madrinan Street, South Triangle, Quezon City 371-1640 371-1641 Quezon City

308 0161-F F E.R. Sarcauga & Company Group B 24-Feb-09 24-Feb-12 Astron Gestus Bldg., Gorordo Ave., Cebu City (032) 231-7040(032) 231-7049 Cebu City

309 0162-F F V.T. Villamala & Associates Group C 24-Feb-09 24-Feb-12Top of Bank of Commerce, Plaridel St.-Osmena Blvd., Cebu City

(032) 255-1678 (032) 253-0660 Cebu City

310 0163-F F Nila N. Mendiola & Company Group C 03-Mar-09 02-Mar-12Unit 2105 & 2106 Cityland 10 Tower 1, H.V. Dela Coasta Street, Salcedo Village, Makati City

893-7397 817-7128 817-4687

Makati City

311 0789-A SP Gonzales, Wilhelmina R. Group C 04-Mar-09 03-Mar-12 NEDF Building, 6th Street, Bacolod City 433-1828 Bacolod City

312 0792-A SP Granada, Rommel O. Group D 05-Mar-09 04-Mar-12Rm. 211-213 Yusay Building, Araneta Street, Bacolod City

(034) 433-3295 (034) 435-1004 Bacolod City

313 0796-A SP Gallo, Dolores G. Group D 17-Mar-09 16-Mar-12 20th Floor Security Bankc Center Building, 6776Ayala Avenue Makati Cit

891-1338 891-1136

314 0165-F F Malbas, Mahinay & Co. Group C 17-Mar-09 16-Mar-12Door 2, 2/F DCT-MPC Building, JP Rizal Street, Tagum City (084) 2187772

315 0799-A SP Baltbat, Ma. Teresita G. Group D 26-Mar-09 25-Mar-122537-A s. Del Rosario Street, Gagalangin, Tondo, Manila

233-4791 492-7565 951-2110

316 0801-A SP Bantillan, Jerry F. Group C 26-Mar-09 25-Mar-12 Rm. 9 JS Building, Lacson Street, Bacolod City (034) 434-2878(034) 435-1165 Bacolod City

317 0802-A SP Santiago, Emmanuel C. Group C 30-Mar-09 29-Mar-12 2004 F. Agoncillo St., Malate, Manila 525-6017 City of Manila318 0803-A SP Mangalallan, Erlinda A. Group C 02-Apr-09 01-Apr-12 2004 F. Agoncillo St., Malate, Manila 525-6017 536-7191 Manila

319 0805-A SP Alcantara, Luis M. Group D 8-Apr-09 07-Apr-12 No. 6, 4th Street, BBB, Marulas, Valenzuela City 291-6878 Valenzuela

320 0806-A SP Orio, Felix C. Group C 08-Apr-09 07-Apr-12 Rm. 202 De Leon Building, Pabayo-Pacana StreetsCagayan de Oro City

(08822) 72-8398

321 0166-F F Ocampo, Mendoza, Leong, Lim & Co. Group B 15-Apr-09 14-Apr-12Unit 1905 Regalia Park Tower, 150 P. Tuazon Boulevard, Cubao, Quezon City 912-9489 439-1788 Quezon City

322 0809-A SP Mendoza, Paciencia B. Group C 17-Apr-09 16-Apr-12 182 Esteban Mayo Street, Lipa City, Batangas (043) 756-3895 Batangas

323 0810-A SP Manaligod, Silvestre A. Group D 29-Apr-09 28-Apr-12 16-C Tin Road, Pilar Village, Las Pinas City 635-9144 683-7257

324 0811-A SP Dela Cruz, Editha C. Group C 29-Apr-09 28-Apr-122nd Floor, Dona Nena Building, Sabang, Baliuag, Bulacan (044) 766-7735

325 0812-A SP Manaloto, Gilberto L. Group C 29-Apr-09 28-Apr-12B5 L5 St. George St., Sto. Niño Village Phase 4, Tunasan, Muntinlupa City 861-8018 Muntinlupa City

326 0167-F F Leong, Eralino Acuna Degala & Co. Group C 11-May-09 10-May-12 4th Floor, Reliance Building, Rizal Street, Davao City(082) 228-6695 Davao City





327 0814-A SP Irineo, Rosalina C. Group C 11-May-09 10-May-12Kamagong Street, Nueva Villa Subd., Batang Alangilan, Batangas City (043) 723-1049

328 0815-A SP Maminta, Gina M. Group C 11-May-09 10-May-12 Rm. 301 Landmark Building, Kalayaan Village, Quebiawan, San Fernando, Pampanga

(045) 861-1135 (045) 861-8703

(045) 961-0427

Pampanga

329 0816-A SP Alvarez, Ronald B. Group C 11-May-09 10-May-12Ground Flr. Building A, Fieta World Mall, Marawoy, Lipa City (043) 404-0080 Lipa City

330 0817-A SP Entia, Carina B. Group D 12-May-09 11-May-12 201 Montelibano Building, F. Inigo Street, Davao City(082) 222-9430 (082) 300-2256 Davao City

331 0818-A SP Mendoza, Rufo R. Group C 12-May-09 11-May-12 H. Latorre St., Barangay 10, Lipa City, Batangas (043) 756-3828 Batangas

332 0819-A SP Isidro, Ricardo I. Group C 18-May-09 17-May-12 38 Estacio Subdivision, Martires, Pateros Pateros333 0821-A SP Lin, Debbie Karen T. Group C 28-May-09 27-May-12 837 Masangkay St., Sta. Cruz, Manila 252-0096 252-0819 City of Manila

334 0822-A SP Du, Cleopatra A. Group C 2-Jun-09 01-Jun-12Unit 2316 Cityland 10 Condominium , Tower 1, 6815 H.V. Dela Costa St., Salcedo Village, Makati City 817-7280 817-7379 Makati City

335 0823-A SP Armijo, Liberty F. Group C 02-Jun-09 01-Jun-12Unit 1236 Cityland 8, 98 Sen. Gil Puyat Avenue, Makati City 812-1533

336 0825-A SP Bolanio, Lucio Jr. N. Group D 03-Jun-09 02-Jun-12 1324 Lopez Jaena Street, Paco, Manila 564-5635 Mania

337 0826-A SP Batol-Perete, Rosario Group D 08-Jun-09 07-Jun-1214 SaturnStreet, Bricktown 3, Moonwalk, Paranaque City 821-8737 Paranaque City

338 0827-A SP Gacula, Ma. Fe Glycyrrhiza T. Group C 9-Jun-09 08-Jun-12Rm. 203, MCR Industries Bldg., 495 Boni Ave., Mandaluyong City

533-2287 532-5071 to 74

Mandaluyong City

339 0168-F F Tardecilla Verdolaga & Co. Group C 09-Jun-09 08-Jun-12 505 ITC Bldg., 337 Gil Puyat Ave., Makati Cit 899-9479 899-9448 Makati City

340 0169-F F Dungog & Associates Group D 22-Jun-09 21-Jun-123rd Flr. Universal Re Building, Paseo de Roxas, Makati City 810-7431 812-2345 Makati City

341 0832-A SP Operario, Alberto Y. Group C 22-Jun-09 21-Jun-12 A. Mabini St., cor. Kalaw St., Ermita, Manila 884-11-94 City of Manila

342 0833-A SP Pablo, Salvador I. Group C 22-Jun-09 21-Jun-12Rm. 204 2/F Rudel Building, Diego Street, Baguio City (074) 304-3887

343 0834-A SP Maalat, Ernesto R. Group C 23-Jun-09 22-Jun-12Virgen SG Brgy. Bldg., 3rd Flr., Rms. 325 & 326 Lacson corner 6th Street, Bacolod City (034) 434-2148

(034) 433-3184 Bacolod City

344 0835-A SP Concepcion, Rossana A. Group C 23-Jun-09 22-Jun-12 L16 B3 Mercedes Homes III, Binan, Laguna

(02) 520-6790 (049) 839-4923 (049) 511-3148 (0918) 9293320 (0917) 8301210

Laguna

345 0836-A SP Veloria, Bernabe Sr. L. Group C 24-Jun-09 23-Jun-12 66 Lizares Subdivision, Taculing, Bacolod City (034) 432-1366

346 0837-A SP Bermudez, Nestor C. Group D 02-Jul-09 01-Jul-12No. 14 Gatmaitan Street cor. Barcelon Street, BF Resort Village, Las Pinas City 501-6441

347 0838-A SP Bermudez Gil C. Group C 02-Jul-09 01-Jul-12Unit 9, 3rd Floor, CLP Complex, Mercedes Avenue, San Miguel, Pasig City 642-5069

348 0839-A SP Codilla, Rolando A. Group C 02-Jul-09 01-Jul-12 6th Ave. Agro-Macro Subdivision, Cabancalan, Mandaue City

(032)348-7663 Cebu City

349 0840-A SP Harina, Ricardo M. Group C 06-Jul-09 05-Jul-12 300 Narra Drive, Tugbungan, Zamboanga City (062)991-9101 Zamboanga

350 0841-A SP Gemora, Marites S. Group C 07-Jul-09 06-Jul-12Blk. 32 Lot 11, Lauaan St., Central Phase 3, Camella Homes, Spring Ville City, Molino, Bacoor, Cavite (146)572-0521 Cavite City





351 0843-A SP Briones, Thelma C. Group C 14-Jul-09 13-Jul-12 2357 Garrido Street, Sta. Ana, Manila 564-4363352 0844-A SP Esperida, Jaime P. Group C 14-Jul-09 13-Jul-12 100 Almazor Street, Maricaban, Pasay City 854-7882

353 0845-A SP Zurbano, Ruben E. Group C 14-Jul-09 13-Jul-1218-A Malong St., Brgy Marilag, Project 4, Quezon City 439-2839 Quezon City

354 0846-A SP Caliguiran, Rio Joy A. Group C 15-Jul-09 14-Jul-12B45 L19 Justice Street, Goodwill I, San Bartolome, Quezon City 417-2505

355 0847-A SP Balmores, Lucilita M. Group C 20-Jul-09 19-Jul-12 Friedknit Creations, Inc. No. 3OV Midland Manor II, Washington St., Greenhills, San Juan, M. Mla.

726-9040 721-2854

San Juan

356 0848-A SP Fernando, Luisa M. Group D 20-Jul-09 19-Jul-12 No. 7 Burgos Street, Cabuyao, Laguna (049) 832-0398

357 0849-A SP Antipasado, Jr. Tarcisio B. Group D 23-Jul-09 22-Jul-12243 Pearl St., Sta. Lucia Village V, Punturin, Valenzuela City 445-12-23 Valenzuela

358 0850-A SP Castelo, Eduardo G. Group D 23-Jul-09 22-Jul-124/F, RGC Building, 219 Apo Street, Mandaluyong City

531-5177 532-6334

359 0851-A SP Ramirez, Lorelei C. Group C 23-Jul-09 22-Jul-12 Unit 5 RGC Building, 219 Street, Mandaluyong City 531-9430 532-6334Mandaluyong

City

360 0171-F F Sicangco Menor Villanueva & Co. Group C 23-Jul-09 22-Jul-12 #2 Dona Gloria Ave., Villa Gloria Subd., Angeles City888-2099 888-1374 Makati City

361 0854-A SP Anuran, Adones B. Group C 24-Jul-09 23-Jul-12 No. 7 A. Delas Alas Street, Taal, Batanga (043) 408-1012 Batangas362 0855-A SP Viernes, Susana B. Group D 28-Jul-09 27-Jul-12 2135 C Primo de Rivera Street, Makati City 994-7159363 0856-A SP Lucenio, Joel A. Group C 29-Jul-09 28-Jul-12 B8 L14 Pearl Street, Juana I, Binan, Laguna 529-3822

364 0857-A SP Buenaventura, Lorna A. Group D 31-Jul-09 30-Jul-12290 Unit C, Richilda Building, Chipeco Avenue Extension, Halang, Calamba City (049) 545-9533 Laguna

365 0858-A SP Halili, Eduardo C. Group C 06-Aug-09 05-Aug-12Rm. 220, BPI Condominium Bldg., Plaza Cervantes, Binondo, Manila 242-1079 242-0857 City of Manila

366 0859-A SP Lim, Eulogio C. Group D 06-Aug-09 05-Aug-12No. 80 Old Sauyo Road, Brgy. Sauyo, Novaliches, Quezon City 939-6750

367 0860-A SP Cruz, Annabel A. Group D 11-Aug-09 10-Aug-12 B11 L10 Perpetual Village VI, Mambog 4, Bacoor, Cavite

(046) 471-7090 875-7241

368 0862-A SP Codiñera, Ethel E. Group C 11-Aug-09 10-Aug-12 1 Rd. 12-A, UPS-5, Sucat, Parañaque 829-1961 Paranaque City

369 0863-A SP Leyson, Agapito, Jr. A. Group C 11-Aug-09 10-Aug-12 116 Texas Street, Pasog Greenpark Village, Dela Paz, Pasig City

646-9104 PAsig City

370 0864-A SP Adiarte, Jose Jr. M. Group D 13-Aug-09 12-Aug-12 69-16th Avenue, Cubao, Quezon City 911-8479 911-8502 Quezon City

371 0172-F F Lupo S. Ramos & Co. CPAs Group C 13-Aug-09 12-Aug-12LK Building MacArthur Highway, Dolores, City of San Fernando, Pampanga

(045) 961-3101 (046) 961-3830

(045) 961-2414 Pampanga

372 0868-A SP Adoremus, Restituto R. Group D 18-Aug-09 17-Aug-12 115 Diamond Street, CVS Homes I, Felix Avenue, Cainta, Rizal

645-7814

373 0173-F F Gomez & Gomez Group C 18-Aug-09 17-Aug-12 Blk 1 Lot 27 Royal Palm Subdivision, Bacolod City (034) 446-3500

374 0869-A SP Fernandez, Feliciano G. Group D 19-Aug-09 18-Aug-12104 Halcon Street, Sta. Mesa Heights, Laloma, Quezon City

818-0106 742-7250 932-5006

Quezon City

375 0174-F F Morfe, Ceneta & Co. Group C 20-Aug-09 19-Aug-12Unit M, 5th Floor, West Gate Tower, InvestmentDrive, Madrigal Business Park, Ayala Alabang, Muntinlupa City

659-0923





376 0175-F F Mendoza, Querido & Co. Group A 20-Aug-09 19-Aug-1222nd Flr., Multinational Bancorporation Centre, 6805 Ayala Avenue, Salcedo Village, Makati City 887-1888 887-1264 Makati City

377 0873-A SP Maturgo, Narciso C. Group D 27-Aug-09 26-Aug-125th Flr., NYTM Building, 819 Ilaya St., San Nicolas, Manila

241-8441 241-8383 City of Manila

378 0176-F F Caballero-Lacsa & Co. Group C 03-Sep-09 02-Sep-12 177 Lower Kalakalan, Olongapo City (047)-224-2964 Olongapo City

379 0875-A SP Liwanag-Dacuycuy, Imelda E. Group D 3-Sep-09 02-Sep-12 22 Pedro Ladia Street, Project 4, Quezon City437-0059 913-7093 Quezon City

380 0876-A SP Sobremonte, Katherine U. Group C 3-Sep-09 02-Sep-12 No. 50 8th Avenue, West Grace Park, Caloocan City 323-3333 365-8248 Caloocan City

381 0880-A SP Desabelle, Myrna L. Group C 10-Sep-09 09-Sep-12Lot 31, Block 3-A, Sta. Filomena Street, Eroreco Subd., Mandalagan, Bacolod City

(034) 433-5535 (034) 434-0424

(034) 433-4243

382 0881-A SP Alcantara, Henedina S. Group C 10-Sep-09 09-Sep-12Rm. 512 West City Plaza, No. 66 West Avenue, Quezon City 291-1015 Quezon City

383 0882-A SP Trinanes, Soledad M. Group D 11-Sep-09 10-Sep-12B 41 Lot 4 Soldiers Hills Village, Putatan, Muntinlpa City 391-9397

384 0884-A SP Sia, Ricky A. Group C 14-Sep-09 13-Sep-12No. 7 Bulgaria Street, Better Living Subdivision, Paranaque City 823-4549 822-7456

385 0886-A SP Fabre, Zosimo, Jr. S. Group D 14-Sep-09 13-Sep-12Corner Capistrano-Macahambus Streets, Cagayan de Oro City

(08822) 724728 (088) 856-1458

(08822) 724-728 Cagaya de Oro

386 0177-F F Garcia, Pangilinan and Co. Group C 15-Sep-09 14-Sep-093-I Edificio Enriqueta, corner Amoranto St. & D. Tuason Streets, Sta. Mesa Heights, Quezon City 732-7860 732-7871 Quezon City

387 0889-A SP Verde, Orlando V. Group C 17-Sep-09 16-Sep-12Unit 1210 Cityland Pasong Tamo Tower, Chino Roces Avenue, Makati City 856-4377 Makati City

388 0891-A SP Velasco, Abelardo D. Group C 29-Sep-09 28-Sep-12 Poblacion 1, Currimao, Ilocos Norte Ilocus Norte

389 0892-A SP Bonilla, Sonny S. Group C 29-Sep-09 28-Sep-12Unit 16 Block 5 Romarosa Townhomes, Luzon Avenue, Quezon City

932-2369 0916-4684442 Quezon City

390 0893-A SP Ileto, Amelita N. Group C 02-Oct-09 01-Oct-12 23 Rd. 14, Brgy. Bahay Toro, Project 8, Quezon City 926-4199 Quezon City

391 0894-A SP Aguilar, Danilo T. Group C 05-Oct-09 04-Oct-1226 Jaguar St., Village East Executive Homes, Felix Avenue, Cainta, Rizal 656-1972 361-67400 Rizal

392 0895-A SP Baduria, Roel R. Group C 05-Oct-09 04-Oct-12Unit 1120 City & Land Mega Plaza, ADB Avenue cor. Garnet Road, Ortigas Center, Pasig City

914-1293 633-2898

393 0896-A SP Inez, Nora E. Group C 08-Oct-09 07-Oct-12 310 WDC Building, Osmena Boulevard, Cebu City 412-2988 Cebu City

394 0178-F SP Aguirre, Michael L. Group D 08-Oct-09 07-Oct-121802 Cityland Pasong Tamo Tower , Chino Roces Avenue, Makati City

892-2568 893-0886 Makati City

395 0898-A SP Belinario, Felomino S. Group C 13-Oct-09 12-Oct-12 1915 Agoncillo St., Malate Manila 536-84-49 Manila

396 0899-A SP Gerero, Marites L. Group D 14-Oct-09 13-Oct-12 17-A J. Feliciano Street, Sagad, Pasig City 643-4092

397 0900-A SP Balagot, Felicisima A. Group C 20-Oct-09 19-Oct-12 191 Don Alfro St., Tetuan, Zamboaanga City (062) 991-2567 (062) 992-4350

Zamboanga

398 0179-F F Altarejos, Altarejos & Co. Group C 20-Oct-09 19-Oct-121230 Magsaysay St., Gonzaga Subdivision, Bacolod City, Negros Occidental 6100

(034) 433-4961 (034) 708-5225






399 0903-A SP Legaspi, Marcos A. Group C 22-Oct-09 21-Oct-1237 Targa St., Village East, Executive Homes, Cainta, Rizal 656-1437 Rizal

400 0180-F F Daroya and Company Group C 22-Oct-09 21-Oct-12 3/F, FIB Building, Mayombo District, Dagupan City (075) 522-7098(075) 522-4333 Pangasinan

401 0181-F F F.B Del Rosario, Jr. & Co. Group C 27-Oct-09 26-Oct-122F Royal Bay Terrace Building, U.N. Ave., Cor. Cortada St., Ermita, Manila 521-3279 521-3279 City of Manila

402 0182-F F Quilab Cabilin Bato & Co., CPAs Group C 05-Nov-09 04-Nov-122/F Executive Centrum Building JR Borja Street, Cagayan de Oro (08822)72-7515

(088)856-4401

Cagayan de Oro

403 0908-A SP Chua, Roselyn T. Group C 21-Dec-09 20-Dec-121st Door Uro Building, Tomas Claudio St., Zamboanga City (062) 991-5560 Zamboanga

404 0909-A SP Bermudez, Luis V. Group D 23-Dec-09 22-Dec-1210 Volleyball Street, Mariquita Pueblo, Dita, Sta. RosCity, Laguna (049) 531-2044

405 0910-A SP Cailing, Pepe L. Group D 23-Dec-09 22-Dec-12068 Aparente Avenue, Soriano Subd., City Heights, General Santos City 552-4756 552-1303 General Santos

406 0183-F F Gatmaitan and Associates, CPAs Group C 23-Dec-09 22-Dec-12 178 Aguirre Ave., BF Homes Paranaque City 820-4004 825-0363 Las Piñas City

407 0912-A SP Manuel, Angelito L. Group C 18-Jun-10 17-Jun-13 123 Road 8, Barangay Bagong Pagasa, Quezon City455-2039

408 0913-A SP Rillo, Roberto A Group D 23-Dec-09 22-Dec-12 726 Craig Street, Sampaloc, Manila 749-5446409 0184-F SP Manaig, Medilla & Co. Group D 06-Jan-10 05-Jan-13 1295 ME Crossing, Calamba City, Laguna (049) 502-2700

410 0185-F F Tenorio Larena & Co., CPAs Group C 11-Jan-10 10-Jan-13Suite 303 Web-Jet Building. No. 64 Quezon Avenue corner BMA, Quezon City 712-8426 743-3079 Quezon City

411 0916-A SP Pilapil, Evelyn A. Group D 19-Jan-10 18-Jan-134828 Camia Street, Marimar Village, Brgy. Sun Valley, Paranaque City 710-6828 823-0560

412 0917-A SP Gonzales, Luciana M. Group C 25-Jan-10 24-Jan-13 MacArthur Highway, Lolomboy, Bocaue, Bulacan(044) 692-2362 0918-9404382

413 0918-A SP Ty, Abner A. Group C 25-Jan-10 24-Jan-13Lot 4, Block 5, Ferrari Street, Central City Subdivision, Legaspi City (052) 821-1359 Legaspi City

414 0919-A SP Chua, Lin Lay Group C 26-Jan-10 25-Jan-13 2059 M. Natividad St., Sta. Cruz,Manila 781-5916 Manila

415 0920-A SP Capili, Flora L. Group C 02-Feb-10 01-Feb-13 4092 Airport Road, Baclaran, Paranaque City851-0625 851-7994 832-7725

416 0186-F F Eribert S. Padilla and Co. Group D 02-Feb-10 01-Feb-13Rm. 322 PSSC Building, Commonwealtg Avenue, Diliman, Quezon City 928-2632

417 0922-A SP Lopez, Dominena R. Group C 04-Feb-10 03-Feb-13 Blk. 161 L7 San Francisco St., Rizal, Makati 729-0328

418 0923-A SP Oliveros, Dick D. Group C 05-Feb-10 04-Feb-13 12 Afghanistan St., Better Living, Paranaque City 776-8461 776-2322 Paranaque City

419 0924-A SP Cayco, Simeon M. Group D 08-Feb-10 07-Feb-13105 Chico Street, Justinville Subdivision, Bacoor, Cavite (046) 472-2078

420 0925-A SP Suba, Ricardo O. Group D 10-Feb-10 09-Feb-13No. 20 Emerald Street, Fern Village, Pasong Tamo, Makati City 952-7101 931-0885

421 0187-F F Senturias, Jimenez and Company Group A 11-Feb-10 10-Feb-132/F Greenfield Building 1, 750 Shaw Blvd., Mandaluyong City 638-8077 631-6207

Mandaluyong City

422 0929-A SP Dimaculangan, Rosita A. Group D 12-Feb-10 11-Feb-13 M. Manabat Street, San Antonio, Binan, Laguna (049) 511-7455(049) 411-3519SP - Sole Practitioner





423 0930-A SP Caleon, Luisa A. Group C 26-Feb-10 25-Feb-13 Poblacion, Pulilan, Bulacan 376-2324 416-0866 Quezon City

424 0932-A SP Dinorog, Raymundo L. Group C 26-Feb-10 25-Feb-13 Capistrano-Gomez Streets, Cagayan de Oro City (08822) 711815

425 0353-A SP Torres, Milagros R. Group C 26-Feb-10 25-Feb-13Rm. 501 APC Building, 1186 quezon Avenue, Quezon City 374-2511 332-1340 Quezon City

426 0935-A SP Romano, Genielle B. Group D 01-Mar-10 28-Feb-13Greenhills Garden Square Condominium, 297 Bonny Serrano Avenue, Quezon City 415-0376

427 0936-A SP Tampis, Ma. Luz C. Group C 05-Mar-10 04-Mar-13Rm. 305 Dona Candelaria, No. 32 Visayas Avenue cor. Congressional Avenue, Quezon City 454-3747 456-2308

428 0937-A SP Saway, Romualdo M. Group C 05-Mar-10 04-Mar-13Unit 208, Tulip Bldg., South Zuzuarregui St., Old Balara, Quezon City 436-0644 Quezon City

429 0938-A SP Nenita I. Basconcillo Group C 05-Mar-10 04-Mar-13No. 14 Evangeline Pascual St., BF Resort Village, Pamplona, Las Piñas, Metro Manila 875-3165 Las Piñas City

430 0939-A SP Agustin, Juan T. Group C 05-Mar-10 04-Mar-13 San Lorenzo, San Nicolas, Ilocos Norte (077) 781-2359 Ilocus Norte

431 0188-F F Alexander E. Ramos & Associates Group D 17-Mar-10 16-Mar-13Suite 815 Herrera Tower, V. A. Rufino cor. Valero Street, Salcedo Village, Makati City 892-7284 817-3927 Makati City

432 0944-A SP Toribio, Elizabeth D. Group C 19-Mar-10 18-Mar-1314F R. Magsaysay Building, Roxas Boulevard, Malate, Manila 338-4136 536-6887

433 0189-F F Mabaga, Nava and Company Group D 24-Mar-10 23-Mar-13Unit 305 Lolo Berong Building, Nuevo Avenue, Imus, Cavite (046) 471-3667

434 0947-A SP Dela Cruz, Antonio C. Group D 26-Mar-10 25-Mar-13Blk. 12 Lot 21 San Dionisio Subdvision, Granada, Bacolod City

432-2554 708-1342

435 0190-F F C.M. Ilagan & Associates Group C 26-Mar-10 25-Mar-13 346 Dansalan St., Brgy. Malamig, Mandaluyong City 535-9005 533-9389Mandaluyong

City

436 0191-F F Famatigan, Famatigan & Associates Group C 31-Mar-10 30-Mar-13237 Cityland Pioneer, 128 Pioneer Street, Mandaluyong City 746-0635 638-2999

437 0950-A SP De Castro, Felix M. Group D 05-Apr-10 04-Apr-13Lot 21-A, Block 48, Road 22, Phase 1, Cogeo VillageAntipolo City 647-9073

438 0951-A SP Osorio, Natividad V. Group D 06-Apr-10 05-Apr-13Lot 26 J. de leon Street, Cooperative Village, San Dionision, Paranaque City 825-3273

439 0192-F F Diaz Murillo Dalupan & CO Group A 07-Apr-10 06-Apr-13 5/F Don Jacinto Bldg., Dela Rosa cor. Salcedo Sts., Legaspi Village, Makati City

894-5892 to 95 892-3642 8935572

818-1872 Makati City

440 0952-A SP Villanueva, Roberto F. Group C 12-Apr-10 11-Apr-13 Montalban Building, AD Curato Street, Butuan City (085) 341-5305 (085) 225-2380

Butuan City

441 0953-A SP Cayabat, Judy Tan Group D 13-Apr-10 12-Apr-13 Zoleta Street, Iyam, Lucena Cit 373-0211 Lucena City

442 0954-A SP Cailles Lo, Emily Group C 15-Apr-10 14-Apr-13Unit 201 St. Martin Square, P. Guevarra Avenue, StaCruz, Laguna (049) 810-4637

(049) 501-3710

443 0955-A SP Que, Agustina L. Group D 26-Apr-10 25-Apr-13 1241 G. Araneta St., Tondo, Manila 241-0755 Manila

444 0956-A SP Danlag, Ricardo, Jr. Group C 26-Apr-10 25-Apr-13Mezzanine D, GMT Building II Junquera St., Cebu City (032) 2537371

(032) 253-7371 Cebu City

445 0957-A SP Garcia, Dolores M. Group D 26-Apr-10 25-Apr-13 72 Fort Santiago Street, Bago bantay, Quezon City 426-9682

446 0958-A SP Go, Anthony T. Group C 26-Apr-10 25-Apr-13 No. 222-B G. Reyes St., Pasay City 833-7875 Pasay City

447 0193-A F A. M. Yu & Associates Group C 27-Apr-10 26-Apr-13Rm. 204 Realty Investment Building, 195 EDSA, Mandaluyong City

927-4710 920-4335 724-4862SP - Sole Practitioner





448 0960-A SP Rodeo, Ricardo F. Group D 29-Apr-10 28-Apr-13 Poblacion IV, Romblon, Romblon 0909-3579840

449 0961-A SP Enriquez, Ernesto C. Group C 05-May-10 04-May-13 No. 26 J. Cruz Street, Sta. Ana, San Mateo, Rizal 942-1295 Rizal

450 0194-F F Nepomuceno, Suner & Associates Group C 07-May-10 06-May-133/F Towncall Building, Maharlika Highway, Cabanatuan City (044) 600-2890

(044) 600-3559 Cabanatuan

451 0964-A SP Villarin, Feliciana F. Group C 11-May-10 10-May-13 7-028 San Roque Village, Pagsabungan, MandaueCity, Cebu

(032) 344-0423 Cebu

452 0965-A SP Solmayor, Ma. Delia E. Group C 13-May-10 12-May-13Rm. 5 M & E Building, P. del Rosario Extension, Sambag 1, Cebu City (032) 254-2778

(032) 254-7142

453 0966-A SP Bithao, Jose V. Group C 13-May-10 12-May-13 1002 Lualhati St., Tondo, Manila 245-1593 MAnila

454 0967-A SP Thater, Walter B. Group C 13-May-10 12-May-13Unit E101 Poco a Poco Condotel, Dewey Avenue, Central Business District, Subic bay Freeport Zon 2222

(047) 250-0347

455 0968-A SP Garcia, Miguel D. Group D 14-May-10 13-May-13Unit B, MGLG Apartment, 720 EDSA, Cubao, Quezon City 9123560

456 0195-F F Machica Tan-Cruz & Co. Group B 14-May-10 13-May-13 204 P. Burgos St., Tacloban City, Leyte (053) 325-4538 523-5122 Tacloban, Leyte

457 0196-F F Maceda Farnacio & Co. Group A 14-May-10 13-May-13Suite 705 Midland Mansions Condominium, 839 A. Arnaiz Avenue, Makati City 403-7228 403-7306

458 0970-A SP Tiongson, Emmanuel M. Group C 19-May-10 18-May-13 64 7th Avenue, Cubao, Quezon City438-3279 439-1211 Quezon City

459 0971-A SP Cruz, Josel F. Group D 20-May-10 19-May-13 No. 30 PVT Aurellana Street, Bagong Ilog, Pasig City671-1174 384-7423

460 0972-A SP Tan, Susan A. Group D 24-May-10 23-May-1321 Fernandez Street, San Francisco Del Monte, Quezon City 374-4412 Quezon City

461 0973-A SP Alon, Mary Ann G. Group D 28-May-10 27-May-13 260 Manabat Street, San Antonio, Binan, Laguna (049) 511-6250(049) 411-3519

462 0974-A SP Borleo, Brigida H. Group C 28-May-10 27-May-13L2 B12 Phase 2E Cauliflower St., Greenwood Executive Village, Cainta, Rizal 642-8779 6439619 Cainta, Rizal

463 0197-F F Romeo G. Torno & Co. Group C 31-May-10 30-May-134th Blk. Dolores Homesite, San Fernando City, Pampanga

(045)961-1556 (045) 963-6975 Pampanga

464 0975-A SP Tayawa, Jose B. Group D 02-Jun-10 01-Jun-133 Austin Street, Provident Village, Jesus dela Pena, Marikina City 490-7700 997-7705

465 0976-A SP Zarraga, Clarita T. Group C 07-Jun-10 06-Jun-13 No. 28 N. Domingo St., New Manila, Quezon City 725-0049 724-3920 Quezon City

466 0977-A SP Gonzaga, Norma E. Group C 07-Jun-10 06-Jun-13No. 10 Hilltop Road, Cityland Townhouses, Pasig City

637-4120 637-2425 637-4122 PAsig City

467 0978-A SP Butcon, Evelyn P. Group C 07-Jun-10 06-Jun-13 41 Pearl Street, Medalva Hills Village, San Isidro, Angono, Rizal

295-2762 Rizal

468 0979-A SP Cuevas, Carmencita L. Group C 10-Jun-10 09-Jun-13 102 A. Bonifacio Ave., Barangka, Marikina City 941-4496 Markina City469 0980-A SP Garcia, Ma. Teresa S. Group D 11-Jun-10 10-Jun-13 20 A. Mabini St., Caloocan City 285-2742 Caloocan City

470 0981-A SP Villanueva, Arnel Jude L. Group C 11-Jun-10 10-Jun-13 Montalban Building, AD Curato Street, Butuan City341-5305 225-2380 Butuan City

471 0982-A SP Villarba, Rosario Q. Group C 16-Jun-10 15-Jun-13Greenwoods Executive Village, 30 Redbud St., Cainta, Rizal

514-8908 0917-5850516 642-9596 Rizal

472 0983-A SP Keyser, Roberto P. Group D 18-Jun-10 17-Jun-13Blk. 85 Lot 13 Bernadez Street, BF Resort Village, Las Pinas City

873-4789 873-8727SP - Sole Practitioner





473 0984-A SP Mata, Gertrudes T. Group C 18-Jun-10 17-Jun-13 Sto. Nino Compound, Panganiban St., Cebu City 423-9405 259-9661 Cebu City

474 0985-A SP Balili, Alexander Jr. S. Group D 21-Jun-10 20-Jun-13805 The Pearlbank Centre, 146 Valero Street, Salcedo Village, Makati City

817-1244 812-3477 893-4724 Makati City

475 0986-A SP Yap, Teresa T. Group D 23-Jun-10 22-Jun-13Unit 15B ACT Tower, H.V. Dela Costa Street, Salcedo Village, Makati City

893-2344 893-7440 817-2975

476 0198-F F Leonardo Vicente & Associates, CPAs Group C 24-Jun-10 23-Jun-13Unit 55 Zeta II Building, 191 Salcedo Street, Legaspi village, Makati City

812-4041 812-0972 812-6405 Makati City

477 0988-A SP Dela Cerna, Michelle A. Group C 24-Jun-10 23-Jun-13254-N-03 Mercado Compound, Tres De Abril St., Punta Princesa, Cebu City (032) 262-1768 Cebu City

478 0990-A SP Po-Tang, Lolita C. Group C 25-Jun-10 24-Jun-13 218 2nd Street, Caloocan City361-5514 323-7953 Caloocan City

479 0991-A SP Binas, Antonio T. Group D 25-Jun-10 24-Jun-13B9 L13 Laforteza Subdivision, Camarin, Caloocan City 961-7263

480 0992-A SP Pahilagao, Henly S. Group C 28-Jun-10 27-Jun-13Don Emilio Village, Brgy. 9, Kabankalan City, negros Occidental (034) 471-3280

481 0993-A SP Sevilla, Imperatriz M. Group D 29-Jun-10 28-Jun-13B73, L23 Inang Bayan St., Greater Lagro, Quezon City 418-7244 Quezon City

482 0994-A SP Villena, Teresita B. Group C 06-Jul-10 05-Jul-13161 Aguirre Avenue, BF Homes, Sucat, Paranaque City 825-0213 PAranaque City

483 0199-F F S.T. Fontamillas & Co. Group D 06-Jul-10 05-Jul-13 402 Corinthian Executive Regency, Ortigas CenterPasig City

706-4836 706-4837

484 0995-A SP Salonga, Osmundo Jr., F. Group C 07-Jul-10 06-Jul-13 115 Sto. Cristo, Malolos City, Bulacan (044) 796-1328

485 0999-A SP Jose, Angelito B. Group C 12-Jul-10 11-Jul-13 No. 272 Rainbow Ave. Rainbow Village, AngonoRizal

665-5952 Rizal

486 1000-A SP Nunez, Helen B. Group D 12-Jul-10 11-Jul-13 1218 Kundiman Street, Sampaloc, Manila 378-6457

487 0200-F F P.F. Tatunay & Co. Group C 12-Jul-10 11-Jul-133B-20 Francesca Tower, Scout Borromeo, South Triangle, Quezon City 709-0838

488 1002-A SP Caingat, Marissa O. Group D 15-Jul-10 14-Jul-13No. 4E Matimtiman Street, Teachers Village, DilimanQuezon City 924-1947

489 1003-A SP Hipolito, Erlinda S. Group C 15-Jul-10 14-Jul-13 1422 Kalimbas St., Sta. Cruz, Manila711-6107 711-5445 732-6068

711-5438 MAnila

490 0201-F F KL Siy & Associates Group A 15-Jul-10 14-Jul-13Unit 1409 Prestige Tower, Emerald Avenue, Ortigas Center, Pasig City 634-6972 687-4795 Pasig City

491 0202-F F B.C. Hortellano & Co. Group C 23-Jul-10 22-Jul-13Rm. 306 The Rivergate Complex, No. 49 Amngo Avenue, Camputhaw, Cebu City

(032) 255-3670 (032) 238-2559

492 0203-F F Dumaraos and Limbo Group C 04-Aug-10 03-Aug-13 3 Gardenia Street, Green Park, Cainta, Rizal 746-3071 645-5914

746-2594 Cainta, Rizal

493 0204-F F Noel M. Pamintuan & Co. Group C 05-Aug-10 04-Aug-13 2/F NMP Bldg., Villa Angela Main Gate, Angeles City322-7004 888-2986 Angeles

494 0205-F F Josue, Alcoriza & Co. Group C 10-Aug-10 09-Aug-13Room 202 VD & S Building, 59-B Panay Avenue, Quezon City 332-9576 413-4559

495 1010-A SP Salvador, Rhodel B. Group C 10-Aug-10 09-Aug-13No. 6910 Washington Street, Pio Del Pilar, Makati City (0917) 5744461

496 1011-A SP Perez, Grace M. Group C 12-Aug-10 11-Aug-13 2720 Lamayan St., Sta. Ana, Manila 0917-6486070

497 1012-A SP Sy, Nancy T. Group C 16-Aug-10 15-Aug-13Rm. 804-B State Centre Bldg., 333 Juan Luna St., Binondo, Manila 242-1009 242-0826 MAnila





498 0206-F F A.I. Gutierrez & Associates Group C 16-Aug-10 15-Aug-13 4F A.B. Sandoval Bldg., Shaw Blvd. Cor Oranbo Drive, Pasig City

631-9382 6338492 Pasig City

499 1014-A SP Rejano, Roberto R. Group C 19-Aug-10 18-Aug-13Suite 702-A Victoria Building, 429 UN Avenue, Ermita, Manila 521-2493 Manila

500 1015-A SP Viray, Lily D. Group C 20-Aug-10 19-Aug-13 No. 5 Dideles Bldg., Alunan Avenue, Koronadal City (083) 2284-4383 Koronadal City

501 1016-A SP Anyayahan, Leonardo A. Group D 26-Aug-10 25-Aug-13 65 Nimbus St., Moonwalk Village, Las Pinas City 805-2911 Las Piñas City

502 0207-F F Reyes, Tacandong & Co. Group A 26-Aug-10 25-Aug-135th Floor, Phinma Plaza, 39 Plaza Drive, Rockwell Center, Makati City 8700229 896-4571

503 1017-A SP Delos Reyes, Ma. Anelia M. Group D 27-Aug-10 26-Aug-1317 Tanguile Street, Maywood Village I, BF, Sucat, Paranaque City

820-3786 826-9386

504 0208-F F Mercado, Calderon, Jaravata & Co. Group A 02-Sep-10 01-Sep-132109 Cityland 10, Tower 1, 6815 Ayala Avenue, Makati City

894-5783 893-8291 894-4793 MAkati City

505 1020-A SP Aguilar, Salvador C. Group C 06-Sep-10 05-Sep-13 2225 Tolentino Street, Pasay City 844-8441 893-7375 Paranaque City

506 1025-A SP Fua-Geronimo, Ellinor Group C 13-Sep-10 12-Sep-13 7787 St. Paul St., San Antonio Village, Makati City 845-4366 Makati City

507 1026-A SP Lozano, Ma. Luz S. Group C 14-Sep-10 13-Sep-13B87 L24 Narra Street, Neopolitan Sitio Seville, Quezon City 417-0757 Quezon City

508 1027-A SP Vitug, May V. Group D 17-Sep-10 16-Sep-13 4A VYC Building, 26 E. Rodriguez Avenue, Quezon City

732-0388 824-1869

824-4347 Quezon City

509 0209-F F Luis Canete & Company Group A 21-Sep-10 20-Sep-13Rms. 301-302 Oftana Bldg., Jasmin St. corner Don Mariano Cui, Cebu City

(32) 255-3428 255-2491

(32) 255-3428 255-2491

Cebu City

510 0210-F F Carmencita O. Garcia & Partners Group A 21-Sep-10 20-Sep-13Suite 303, SEDCCO Building, Rada corner Legaspi St., Legaspi Village, Makati City 892-5636 892-2459 Makati City

511 1037-A SP Pasco, Nelia Y. Group D 30-Sep-10 29-Sep-13Room 308 Anita Building, Timog Avenue corner Quezon Avenue, Quezon City

376-2576 372-7850

372-0812 372-9811 Quezon City

512 1041-A SP Rodriguez, Wilfrido C. Group D 08-Oct-10 07-Oct-13 7 CRM Imelda Street, BF Almanza, Las Pinas 805-2728 LAs Piñas City

513 0211-F F Siggaoat Tan-Siggaoat Atienza & Lim Group C 11-Oct-10 10-Oct-13Room 406 Wing B, Concorde Bldg., Benavidez St., Legaspi Village, Makati City

816-7532 812-3736 MAkati City

514 1043-A SP Mance, Rosalinda A. Group C 18-Oct-10 08-Feb-13 461-I Protacio Street, Pasay City 917545 Pasay City

515 0212-F SP Tam-Yap Paor Group D 18-Oct-10 17-Oct-13Unit 15B ACT Tower, H.V. Dela Costa Street, Salcedo Village, Makati City

893-2344 893-7440 817-2975

516 1044-A SP Santos, Jaime B. Group C 26-Oct-10 25-Oct-13 565 M. Pacundo St., Pasay City 805-5253 800-8167 Pasay City

517 0213-F F Reyes Galang King and Company Group C 02-Nov-10 01-Nov-13 26 Tirad pass St., Sta Mesa heights, Quezon City740-7919 740-7890 740-5688

740-7719

518 1050-A SP Villanueva, Valentin C. Group D 05-Nov-10 04-Nov-13 32 Elm Street, New Marikina Subdivision, Marikina City

645-0695 Markina CitySP - Sole PractitionerF - Auditing Firm As of September 30, 2011




519 1051-A SP Torrefranca, Cesar E. Group D 15-Nov-10 14-Nov-131st Street Extension, Carmen Village, Poblacion, Talisay City, Cebu

(032) 272-3215 0917-4553735

520 1052-A SP Rodriguez, Ferdinand A. Group D 18-Nov-10 17-Nov-13C Building, Tiano-Pacana Streets, Cagayan de Oro City (088) 857-9006 Cagayan de Oro

521 0214-F F Tulio Evangelista, Lim & Co. Group C 22-Nov-10 21-Nov-13No. 77 Altu Bldg., Sct. Tobias cor. Mo. Ignacia St., Diliman, Quezon City

374-2990 374-2989 Quezon City

522 1054-A SP Alover, Marita B. Group C 23-Nov-10 22-Nov-13Unit 1209 Westgate Plaza, 120 H.V. Dela Costa Street, Salcedo Village, Makati City 893-4275 Makati City

523 1056-A SP Addatu, Raul C. Group C 30-Nov-10 29-Nov-13 1029 Aurora Boulevard, Quezon City 290-5347 9139656

524 0215-F F C. B. Balmes and Associates Group C 10-Dec-10 09-Dec-134581 Baron Street cor. Solchuaga St., Brgy. Tejeros, Makati City 890-1478 890-1885

525 1059-A SP Francisco-Trillana, Ma. Herminia C. Group C 15-Dec-10 14-Dec-13 921 San Agustin, Hagonoy, Bulacan (044) 793-8716 Bulacan526 0216-F F Ampil, Elises, Ciudadano & Co. Group A 16-Dec-10 15-Dec-13 Unit 5, Dakudao Bldg., Duterte St., Davao City Davao City

527 1061-A SP Ong, Mariano F. Group D 17-Dec-10 16-Dec-13 No. 45 Sepulveda Street, Cebu City (032) 253-4036(032) 254-

7463 Cebu City

528 1062-A SP Hinolan, Roberto L. Group C 29-Dec-10 28-Dec-13Room 14, JTL Building, B.S. Aquino Drive, Bacolod City (043) 433-2236


529 1063-A SP Hinolan, Ian F. Group C 29-Dec-10 28-Dec-13Room 14, JTL Building, B.S. Aquino Drive, Bacolod City (043) 433-2236


530 1064-A SP Que, Juvy Q. Group D 03-Jan-11 02-Jan-14Rm. 302, STP Bldg., Dasmarinas St., Binondo, Manila 247-1984 MAnila

531 1066-A SP Cruz, Luis R. Group C 04-Jan-11 03-Jan-14LCF Bldg., 52 Alabang Zapote Rd., Pamplona, Las Pinas City 873-9085 Las Piñas City

532 1067-A SP Dulatas, Tomas P. Group C 04-Jan-11 03-Jan-14 159 Sta. Rosa 1, Marilao, Bulacan (044) 248-8127(044) 711-

5446 Bulacan

533 0217-F F Santos Verede San Juan and Associate Group C 05-Jan-11 04-Jan-14 65-D Sct. Borromeo, South triangle, Quezon City 709-0717 411-2597

534 1069-A SP Abarro, Wilfredo W. Group D 10-Jan-11 09-Jan-14Room 202MF Tiaoqui Building, Plaza Sta. Cruz, Manila 733-0093 MAnila

535 1071-A SP Lee, Santiago Jr. G. Group C 11-Jan-11 10-Jan-14 159 Salazar St., Tacloban City 523-9625 Tacloban City

536 1072-A SP Gutierrez, Josephine A. Group C 11-Jan-11 10-Jan-14 B15 L26 Greenlane, Pamplona 3, Las Pinas City846-1575 5238372 526-0710

537 0218-F F Sta. Ana, Rivera & Co. Group B 20-Jan-11 19-Jan-14Suite 215 LDM Building, Legaspi St., corner M.J. Cuenco Avenue, Cebu City

(032) 253-4658 (032) 412-1713

(032) 254-9711 Cebu City

538 1082-A SP Nicanor, Leticia C. Group C 14-Feb-11 13-Feb-14 245 Real Street, Tacloban City, leyte(053) 321-2709 (053) 523-3239 Leyte

539 1083-A SP Biado, Gloria G. Group C 18-Feb-11 17-Feb-14Mezzanine Flr., Divina Gracia Bldg., Quezon St., IloilCity 509-2696 337-2779 Iloilo City

540 1084-A SP Ogario, Zelda V. Group C 18-Feb-11 17-Feb-14 Julieta Building, Carlos Tan Street, Ormoc City(053) 561-6135 (053) 255-7886 (053) 531-4658

541 1085-A SP Pernato, Ramonito D. Group C 22-Feb-11 21-Feb-14 No. 9 Burgos St., Tacurong City, Sultan Kudarat(064) 200-3059 (064) 384-1332 Tacurong city





542 0219-F F Arboso, Cerdena & Associates Group D 22-Feb-11 22-Jun-11Unit 908 2301 Civic Place, Civic Drive, Filinvest, Alabang, Muntilupa City 403-9849

543 0220-F F R.R. Tan & Associates Group A 24-Feb-11 23-Feb-14Unit 1705, 17th Flr., Antel Global Corporate Center, Julia Vargas Ave. & Jade Drive, Ortigas Center, Pasig City

638-3430 to 32 Pasig City

544 1091-A SP Magcanan, Ma. Rosanna R. Group D 25-Feb-11 24-Feb-14 70 Calbayog corner Samat Streets, Mandaluyong City506-9798MAndaluyong

City

545 1092-A SP Santillan, Eduardo P. Group D 04-Mar-11 03-Mar-14 19 Primrose South Greenheights Village, Muntinlupa City

850-0038

546 1093-A SP Gonzales, Cesar R. Group C 04-Mar-11 03-Mar-14RM. 1, Second Floor, Jasmin Tower, Buenavista St., Zamboanga City (062) 991-1087

(062) 991-7912 Zamboanga

547 1094-A SP Herrera, Eduardo S. Group D 04-Mar-11 03-Mar-1435 Executive Lanes Subdivision, Brgy. Pagasa, ImusCavite (0908) 8600365

548 1095-A SP De Jesus, Florivel M. Group C 07-Mar-11 06-Mar-14 Daisy Road, Guiwan, Zamboanga City (062) 991-1011549 1096-A SP San Esteban, Erlinda C. Group C 07-Mar-11 06-Mar-14 No. 74 Rodriguez Avenue, Teresa, Rizal 650-4877550 1097-A SP Yap, Ramon C. Group D 09-Mar-11 08-Mar-14 30 Notre Dame St., Cubao, Quezon City 912-2904 912-5045 Quezon City

551 1098-A SP Solangon, Rafaelito C. Group C 10-Mar-11 09-Mar-141614 Cityland 10, Tower 1, HV Dela Costa Street, Salcedo Village, Makati City 753-5146

552 0221-F F Layug, Reano and Associates. Group C 10-Mar-11 09-Mar-14347 Uni-world Building, National Hi-way, San VicenteBinan, Laguna (049) 511-6792

(049) 511-6792 Laguna

553 1102-A SP Mora, Rheneir P. Group C 14-Mar-11 13-Mar-14 No. 95 RCDC Centrum, Gorordo Avenue, Cebu City (032) 412-2610 Cebu City

554 0222-F F Dan C. Banas & Co. Group C 15-Mar-11 14-Mar-14Rm. 313 GEDCOR Square Building, Ninoy Aquino Avenue cor. Irasan Street, Paranaque City 825-2251

555 0223-F F Mendoza, Ignacio and Co. Group C 16-Mar-11 15-Mar-143331 Kaginhawahan Street, Karangalan Village, Manggahan, Pasig City

666-0833 211-0889 542-6904

661-3280

556 1107-A SP Camit, Calixto C. Group C 17-Mar-11 16-Mar-14393 Topaz Street, Sto. Nino Community, Matina, Davao City 222-2463 Davao City

557 1108-A SP Mijares, Rene M. Group C 17-Mar-11 16-Mar-14 8078-D Honradez Street, Olympia, Makati City 899-3670

558 1110-A SP Parreno, Ronaldo T. Group D 21-Mar-11 20-Mar-14 10 Marangal, Manotoc, Baesa, Quezon City939-2443 453-3266 939-2443

559 1111-A SP Agustin, Antonio P. Group D 06-Jun-07 05-Jun-10No. 47 Mainay Street, Sitio Gulod, Brgy. Sta. Ines, San Miguel, Bulacan 0916-7586332

560 1112-A SP Lao, Reolito V. Group C 28-Mar-11 27-Mar-14Rm. 307, Centro Mariano Building, Osmena Street, Cagayan de Oro City

(088) 857-1637 (08822) 726920

Cagayan de oroCity

561 1113-A SP Moreno, Enrique L. Group D 28-Mar-11 27-Mar-14 Block 9 Lot 11 Adelina 1-B, San Pedro, Laguna 778-2626

562 1115-A SP Giorla, Rhodora G. Group D 04-Apr-11 03-Apr-14M-05 CRM Building III, Kamias Road, East Kamias, Quezon City 435-6237 436-5102 Quezon City

563 1118-A SP Ong, Virgilio T. Group D 18-Apr-11 17-Apr-14 1007 U.N. Avenue, Ermita, manila 523-0321 526-8272

564 1120-A SP Galang-Dizon, Crisanta S. Group C 03-May-11 02-May-14 No. 400 McArthur Highway, Dau, Mabalacat, Pampanga

(045) 892-2125 (045) 892-0944)

PAmpanga

565 0224-F F Masilag and Associates Group D 04-May-11 03-May-14610 Cityland 10 Tower, HV Dela Costa, Ayala Avenue, Makati City 8122488 8122488 MAkati City





566 0225-F F Mateo Ramos Celestino Llona and Com Group D 05-May-11 04-May-142006 Cityland 10 Tower 1, 156 H.V. Dela Costa St., Salcedo Village, Makati City

753-5906 491-6968 Makati City

567 0226-F F Dongon Leong & Associates Group C 09-May-11 08-May-14Door No. 1 BFCCCII Building, F. Hernaez Street, Bacolod City (034) 434-8247

(034) 4351795 Bacolod City

568 1122-A SP Paclibar, Imelda M. Group C 23-May-11 22-May-14 Unit 2B 2nd Floor, GCCC Golden City Entrance, Brgy. Dila, Sta. Rosa, Laguna

(049) 837-5182

569 1123-A SP Serna, Lourdes L. Group C 02-Jun-11 01-Jun-14Room 303 Crown Building, North Reclamation Area, Cebu City (032) 5055550

570 0227-F F Karingal, Santos & Associates Group C 16-Jun-11 15-Jun-14 Room 201 Royal Regent Building, 5085 Filmore cor. Eithoven Streets, Brgy. Palanan, Makati City

729-3018 728-3572 MAkati City

571 0228-F F Mangay-ayam, Lim & Co. Group B 16-Jun-11 15-Jun-147761 Facundo St., Unit 205 Doña Nena Mansion Pio del Pilar, Makati City 810-00-71 Makati City

572 1129-A SP Ocampo, Francisco P. Group C 17-Jun-11 16-Jun-14 1008 Ma. Cristina St., Sampaloc, Manila 743-6928

573 0229-F F Fangasan & Yodong Group D 21-Jun-11 20-Jun-14 Loc-ong, Poblacion, Bontoc, 2616 Mountain Province(074) 606-8248Mountain Province

574 PA-C-467-A SP Aclan, Ma. Arleen O. Group C 21-Jun-11 21-Oct-11Blk. 6 Lot 20 Olivarez Homes Phase 7, Binan, Laguna 668-4508

575 PA-A-071-F F Endriga Manangu & Associates Group A 23-Jun-11 23-Oct-11U1010 Wilshire Plaza, Annapolis Street, Greenhills, San Juan 724-2146 725-8858

576 PA-C-469-A SP Dungca, Aurora M. Group C 23-Jun-11 23-Oct-11 Unit 206 KB Lepanto II Building, 1165 S.P. Loyola cor. P. Campa, Sampaloc, Manila

735-5339

577 1131-A SP Joven, Mark Matthew YC Group C 29-Jun-11 28-Jun-14 Rm. 401 569 Juan Luna Street, Binondo, Manila241-5030 353-2248 242-1975

578 PA-C-470-A SP Mariano, Maria Antoniette V. Group C 29-Jun-11 29-Oct-11Unit 2 Cluster II, Ripples Building, Talon Citi Plaza, San Vicente, Tarlac City (045) 491-2559

(045) 982-0898

579 0230-F F Abuel Yu Villar & Co. Group C 05-Jul-11 04-Jul-14 512 5/F VGP Center, 6772 Ayala Avenue, Makati City864-0896 751-3287

580 1133-A SP Ibay, George B. Group D 05-Jul-11 04-Jul-14B8 L57 Beverly Hills Street, South 2, San Mariano Salawag, Dasmarinas, Cavite 0918-4188183 Cavite

581 1134-A SP Santos, J. Phoebus G. F. Group D 05-Jul-11 04-Jul-14 18 Manapat Street, Tanong, Malabon City 281-0824 281-5934 MAlabon

582 1137-A SP Duka, Emmanuel L. Group C 12-Jul-11 11-Jul-14 Blk. 4 Lot 1 Celina Homes, Camarin, Caloocan City 442-1857 419-0931

583 1139-A SP Olmo, Dante C. Group C 18-Jul-11 17-Jul-14 42 Gen. Tinio Street, Cabanatuan City, Nueva Ecija (044) 463-1113(043) 600-

0524 Cabanatuan

584 PA-F-072-F F Odsinada, Rivera & Co. Group C 19-Jul-11 19-Nov-113/F GJ Building, 385 Quezon Avenue, West Triangle, Quezon City

411-1489 845-0857

373-3489 845-0769 Quezon City

585 1140-A SP Granada, Atilla D. Group C 20-Jul-11 19-Jul-14 Rms. 211-213 Yusay Bldg., Araneta St. Bacolod City(034) 433-3295 435-0446 Bacolod City

586 1142-A SP Pastoral, Romeo T. Group D 25-Jul-11 24-Jul-14 Lot 1 Blk. 14 Estefano Street, Greenfields 3, San Agustin, Novaliches, Quezon City

355-3873

587 PA-C-474-A SP Guzman, Oscar S. Group C 26-Jul-11 26-Nov-11 5F JTKC Centre, 2155 Pasong Tamo, Makati City813-8943 361-1048

812-0082 363-9412





588 1143-A SP Barrozo, Danilo C. Group D 02-Aug-11 01-Aug-14Rm. 205 Anita Building, 1300 Quezon Avenue cor. Timog Avenue, Quezon City 332-0814 332-0815 Quezon City

589 1144-A SP Cruz, Jose T. Group C 09-Aug-11 08-Aug-14 Rm. 227 Queensland Building, Dolores, San Fernando City, Pampanga

(045) 961-4501

590 1145-A SP Ismael, Christopher U. Group C 10-Aug-11 09-Aug-144/F Lyman Ogilby Centrum Building, 358 Magsaysay Avenue, Baguio City (074) 443-5585

(074) 300-1957

591 PA-C-475-A SP Ignacio, Eduardo D. Group C 10-Aug-11 10-Dec-11 Block 49, Lot 1, Robinsons Homes East, Barangay San Jose, Antipolo City

671-8966 Antipolo

592 1146-A SP Rojas, Florencio Jr. Y. Group C 18-Aug-11 17-Aug-14 35-B Oval Street, Mabuhay Subdivision, Pasig City 656-1851 Pasig City

593 PA-B-073-F F Felicidad B. Diva & Co. Group B 25-Aug-11 25-Dec-11 431 Torquoise St., Palmera II-C, Taytay, Rizal 658-9027 660-0670 Rizal

594 1147-A SP Basilides, Mandawe, Jr. C Group C 26-Aug-11 25-Aug-14 15 PJV Homes Subdivision, Andres Abellana Street, Guadalupe, Cebu City

(032) 255-6570 Cebu City

595 PA-C-478-A SP Rillorta, Ria C. Group C 01-Sep-11 01-Jan-12 2nd Flr. Mercury Building corner Escobar Street, Maharlika Hi-way, San Jose City, Nueva Ecija

511-2612 600-2629

Nueva Ecija

596 PA-A-074-F F Sabino R. Dapat & Co. Group A 01-Sep-11 01-Jan-12 8th Flr., CIFC Towers, J.Luna Ave. cor. R. Humabon St., North Reclamation Area, Cebu City

(032) 2317964 (032) 2319385

Cebu City

597 PA-C-481-A SP Bautista, Enrique T. Group C 01-Sep-11 01-Jan-12 126 P. Zamora St., Caloocan City 362-24-02 Caloocan City

598 PA-C-482-A SP Rendon, Edilberto C. Group C 09-Sep-11 09-Jan-12208-D Golfhill Terraces Condominium, Manotok Drive, Old Balara, Quezon City 952-4268 Quezon City

599 1148-A SP Abraham, Edmundo S. Group D 09-Sep-11 08-Sep-14 No. 8 Gasan Street, Bo. Masambong, SFDM, Quezon City

365-2157 364-9937 Quezon City

600 1149-A SP Granada, Consejo O. Group C 13-Sep-11 12-Sep-14 Rms. 211-213 Yusay Bldg., Araneta St. Bacolod City(034) 433-3295 435-0446 Bacolod City

601 PA-D-483-A SP Pancho, Estrellita R. Group D 13-Sep-11 13-Jan-12 Nabantuan, Escalante City, Negros Occidental 454-0433 Negros Occ.

602 0231-F F Selecios, Bautista & Associates Group C 19-Sep-11 18-Sep-14 9190-B Pateros St., Rizal Village, Makati City 896-4178 897-6903 MAkati City

603 1152-A SP Espinosa, Oscar L. Group D 22-Sep-11 21-Sep-14Lapu-Lapu Village, Barangay Poblacion Sto. Nino, South Cotabato (083) 235-1064 South Cotabato

*Renewal in Process

Group A: (1) Issuer of registeredsecurities which have sold a class of its securities pursuant to a registration under Section 12 of the Securities RegulationCode (SRC) except those issuers of registeredtimeshares, 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 orthose 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.;





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) UniversalBanks Registeredas Underwriterof Securities, (8) InvestmentCompany Advisers, (9) Clearing Agency and ClearingAgency as depository,(10) Stocks and Securities Exchange/s, (11) Special Purpose Vehicles Act of 2004 and its implementingrules; (12) Special Purpose Corporationsregistered under the SecuritizationActof 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 regulatoryagencies to have an external auditor accredited by the Commission, provided however that the Commission has been consulted onsuch requirementby said agency and that it has agreed on the terms thereof through a Memorandumof Agreementduly executedbetween the Commission and the regulatoryagency. This group will alreadycover external auditors of corporate bank borrowers with at least P15 Million in total assets pursuant to BSP Circular No. 439.


Documents

Accredited Auditing Firm as of Sep 2011 (w. Address)