Accredited External Auditors as of April Glycyrrhiza Ext

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

                                                      ADDRESS & CONTACT NUMBER OF SEC ACCREDITED EXTERNAL AUDITORS
                                                         Type of         Date                                                                         TELEPHONE         FAX
       No.                          Name                                            Expiry Date                        Address                                                          AREA
                                                       Accreditation   Accredited                                                                     NUMBER            NUMBER
                                                                                                  5th Flr., Salamin Building, 197 Salcedo St., Legaspi
1    0001-FR-1    F Manabat, Delgado, Amper & Co.        Group A       08-May-07    07-May-10                                                          812-0535         810-5047     Makati City
                                                                                                  Village, Makati City
                                                                                                  20th Flr., Tower 1, The Enterprise Center, 677 Ayala                  886-5506
2    0002-FR-2    F Punongbayan & Araullo                Group A       02-Feb-09    02-Feb-12                                                          886-5511                      Makati City
                                                                                                  Avenue, Makati City                                                   886-5507
                                                                                                  15th Flr., Citibank Tower, 8741 Paseo de Roxas,
3    0003-FR-1    F Constantino Guadalquiver & Co.       Group A       20-Aug-08    20-Aug-11                                                          848-1051         728-1014     Makati City
                                                                                                  Makati City
                                                                                                  The KPMG Center, 9th Floor, 6787 Ayala Avenue, 885-7000               894-1985
4    0004-FR-2    F Manabat San Agustin & Co., CPAs      Group A       20-Jan-09     20-Jan-12                                                                                       Makati City
                                                                                                  Makati City                                          893-8507         816-6595
                                                                                                  Phil. Stock Exchange Center, 26/F Suite 2603 BCD
5    0005-FR-2    F Uy Singson Abella & Co.              Group A       28-Apr-09     27-Apr-12    West Tower, Exchange Rd., Ortigas Center, Pasig 687-6151 to 56        634-7564      Pasig City
                                                                                                  City
                                                                                                                                                      413-4559
6    0006-FR-1    F Josue, Alcoriza and Co,              Group C       28-May-07    27-May-10 Rm. 202 VD & S Building, Panay Ave., Quezon City                                       Quezon City
                                                                                                                                                      413-4563
                                                                                               7/F Multinational Bancorporation Centre, 6805 Ayala                      844-2045
7    0007-FR-2    F Alba Romeo & Co.                     Group A       26-Mar-09    25-Mar-12                                                      844-2016                          Makati City
                                                                                               Ave., Makati City                                                        to 46
                                                                                               Suite 410, Manila Bank Bldg., Ayala Avenue, Makati 810-1028
8    0008-FR-1    F Ramon F. Garcia & Co.*               Group A       20-Mar-06    20-Mar-09                                                                                        Makati City
                                                                                               City                                                812-3339
                                                                                               29/F Philamlife Bldg., 8767 Paseo de Roxas, Makati
9    0009-FR-1    F Isla Lipana & Co.                    Group A       03-Apr-06    03 Sept 09                                                     845-2728                          Makati City
                                                                                               City
                                                                                               Suite 412 Pasda Mansions, 77 Panay Ave. corner
10    0010-F      F Virgilio R. Santos & Co.             Group A       06-Aug-06    05-Aug-09                                                      373-0610             373-0629     Quezon City
                                                                                               Timog, Quezon City
                                                                                               Suite 2109 Cityland 10 Tower 1, 6815 Ayala Ave., 892-3147
11    0011-F      F Guzman, Bocaling & Co.               Group A       05-May-04    05-May-07                                                                           894-4793     Makati City
                                                                                               Makati City                                         894-5783
                                                                                                                                                                        819-0872
12   0012-FR-1    F SyCip, Gorres, Velayo & Co.          Group A       30-Jan-07     29-Jan-10    6760 Ayala Avenue, Makati City                      891-0307                       Makati City
                                                                                                                                                                        818-1377
                                                                                                                                                                        (32) 255-
                                                                                                  Rms. 301-302 Oftana Bldg., Jasmin St. corner Don (32) 255-3428
13   0013-FR-1    F Luis Canete & Co.                    Group A       12-Mar-07    11-Mar-10                                                                           3428          Cebu City
                                                                                                  Mariano Cui, Cebu City                           255-2491
                                                                                                                                                                        255-2491
                                                                                                  Dannara Cond., Unit 209 cor. Metropolitan Ave., Mol
14    0015-F      F A.S. Arellano & Co                   Group A*      18-Sep-03    17-Sep-06                                                         897-5767                       Makati City
                                                                                                  St., Makati City
                                                                                                                                                  894-5892 to 95
                                                                                              5/F Don Jacinto Bldg., Dela Rosa cor. Salcedo Sts.,
15   0016-FR-1    F Diaz Murillo Dalupan & CO            Group A       05-Mar-07    04-Mar-10                                                     892-3642      893 818-1872         Makati City
                                                                                              Legaspi Village, Makati City
                                                                                                                                                  5572
                                                                                              Unit 1810 Cityland 10 Tower 1, Ayala cor. H.V. Dela
16    0017-F      F R.S. Bernaldo & Associates           Group A       06-May-04    06-May-07                                                     812-1718 to 24    813-6539         Makati City
                                                                                              Costa, Makati City
                                                                                                  Unit 1705, 17th Flr., Antel Global Corporate Center,
17   0018-FR-1    F R.R. Tan & Associates                Group A       06-Sep-07    05-Sep-10     Julia Vargas Ave. & Jade Drive, Ortigas Center,      638-3430 to 32                 Pasig City
                                                                                                  Pasig City
                                                                                                  Unit 1606 Medical Plaza Makati, Amorsolo cor. Dela
18    0019-F      F MG Madrid & Co*                      General       29-Jan-04     28-Jan-07                                                         893-0001                      Makati City
                                                                                                  Rosa Sts., Legaspi Village, Makati City
19    0020-F      F Ampil, Elises, Ciudadano & Co.       Group A       26-Feb-04    25-Feb-07     Unit 5, Dakudao Bldg., Duterte St., Davao City                                      Davao City
                                                                                                  Suite 303, SEDCCO Building, Rada corner Legaspi
20   0021-FR-1    F Carmencita O. Garcia & Partners      Group A       26-Apr-07     25-Apr-10                                                         892-5636         892-2459     Makati City
         SP - Sole Practitioner                                                                   St., Legaspi Village, Makati City
         F - Auditing Firm                                                                                                                                                   As of April 30, 2009
                                                           Type of         Date                                                                        TELEPHONE          FAX
       No.                           Name                                             Expiry Date                        Address                                                          AREA
                                                         Accreditation   Accredited                                                                    NUMBER             NUMBER
                                                                                                    Suites 412 & 414/ J & F Divino Arcade
21    0022-F      F Villaruz, Villaruz & Co., CPAs         General       04-Mar-04    04-Mar-07                                                                                        Quezon City
                                                                                                    961 Aurora Blvd., Cubao, Quezon City
                                                                                                    Suite 215 LDM Building, Legaspi St., corner M.J.    (032) 253-4658    (032) 254-
22   0023-FR-1    F Sta. Ana, Rivera & Co.                 Group A       10-Apr-07     09-Apr-10                                                                                        Cebu City
                                                                                                    Cuenco Avenue, Cebu City                            (032) 412-1713    9711
                                                                                                    CJV Bldg., 108 Aguirre St., Legaspi Village, Makati
23   0024-FR-1    F Valdes, Abad & Associates              Group A       16-Jul-07     15-Jul-10                                                        892-59-31 to 35   819-1468      Makati City
                                                                                                    City

24    0025-F      F Banaria, Banaria & Company             Group A       03-Jun-04     03-Jun-07    10 Scout Bayoran St., South Triangle, Quezon City 372-4282                         Quezon City

                                                                                                    Unit 109 MRB Building 1, C-5 Usun, Taguig, Metro
25    0026-F      F Sison Corillo Parone & Co.             Group A       10-Jun-04     10-Jun-07                                                                                          Taguig
                                                                                                    Manila
                                                                                                    2nd Flr. Door No. 21, JTL Building, B.S. Aquino
26   0027-FR-1    F Balicas Lamboso & Co.                  Group C       09-Nov-07    08-Nov-10                                                        (034) 435-2985                  Bacolod City
                                                                                                    Drive, Bacolod City

27    0029-F      F Olaño, Malbas, Duterte & Co., CPAs     Group B       10-Nov-04    10-Nov-07     Tan Building, Rizal St., Tagum City                                                 Davao City

                                                                                                Rm. 206 DSF Bldg., Gen. Hizon Ave., San Fernando
28    0030-F      F Rodriguez, Torres & Company            Group B       25-Nov-04    25-Nov-07                                                                                         Pampanga
                                                                                                Pampanga
29   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
                                                                                                G-104 Medical Plaza Makati, Amorsolo corner Dela 817-9457
30    0035-F      F E.L. Punsalan and Associates           Group B       24-Feb-05    24-Feb-08                                                                           750-7813      Makati City
                                                                                                Rosa St., Legaspi Village, Makati City              812-1016
                                                                                                Unit 1709 Herrera Tower, V.A. Rufino corner Valero
31   0036-FR-1    F Augusto C. De Leon & Co.               Group C        6-Nov-08    06-Nov-11                                                     753-3783              817-2538      Makati City
                                                                                                Sts., Salcedo Village, Makati City
                                                                                                143 Maria Clara St. Between 6th & 7th Avenue,       323-9201
32   0037-FR-1    F Mariano, Chunpeng and Associates       Group C       17-Mar-08    17-Mar-11                                                                                        Caloocan City
                                                                                                Grace Park, Caloocan City                           363-9939
                                                                                                Suite 311 PVLB Building, Peñaranda St., Legaspi
33    0038-F      F A.R. Sayson & Associates               Group B       17-Mar-05    17-Mar-08                                                     (052) 480-9155                     Legaspi City
                                                                                                City
34    0039-F      F Albert V. Luna & Co.                   Group C       22-Mar-05    22-Mar-08 Lipcann, Bangued, Abra                              (074) 752-8655                         Abra
                                                                                                Rm. 503 Tytana Bldg., Plaza San Lorenzo Ruiz,       921-8819/244-
35    0040-F      F Velandria, Dimagiba & Co.              Group C       29-Mar-05    29-Mar-08                                                                                        City of Manila
                                                                                                Binondo, Manila                                     0142/927-5460
                                                                                                                                                    373-0635
36   0041-FR-1    F Philip B. Santos & Co.                 Group B       15-Apr-08    15-Apr-11 77 Panay corner Timog Avenue, Quezon City                                 411-1911     Quezon City
                                                                                                                                                    373-0643
37    0042-F      F Enrique S. Valerio & Associates        Group C        7-Apr-05     7-Apr-08 Rm. 312 Burke Bldg., Burke St., Escolta, Manila     241-5254                           City of Manila
                                                                                                2/F Corinthian Plaza Executive Suites, 121 Paseo de
38   0043-FR-1    F Dimaculangan, Dimaculangan & Co.       Group C        8-Apr-08    08-Apr-11                                                     892-1858              816-2799      Makati City
                                                                                                Roxas, Makati City
                                                                                                2/F CEGI Bldg., Gen. Trias Drive, Tejeros           437-6191
39   0044-FR-1    F Jose Corcuera and Company              Group C       17-Jun-08    17-Jun-11                                                                                         Cavite City
                                                                                                Convention, Rosario, Cavite City                    437-6724
                                                                                                Unit 303 Valero Plaza, 124 Valero Street, Salcedo 894-2343
40   0045-FR-1    F Dy Go Fernando and Company             Group A       18-Feb-08    17-Feb-11                                                                           892-3628      Makati City
                                                                                                Village, Makati City                                892-3628
                                                                                                7761 Facundo St., Unit 205 Doña Nena Mansion
41   0047-FR-1    F Mangay-ayam, Lim & Co.                 Group B       23-May-08    23-May-11                                                     810-00-71                           Makati City
                                                                                                Pio del Pilar, Makati City
                                                                                                1230 Magsaysay St., Gonzaga Subdivision, Bacolod (034) 433-4961           (034) 434-
42    0048-F      F Altarejos, Altarejos, King & Co.*      Group B       27-Apr-05    27-Apr-08                                                                                        Bacolod City
                                                                                                City, Negros Occidental 6100                        (034) 708-5225        4961
                                                                                                2F Royal Bay Terrace Building, U.N. Ave., Cor.
43    0049-F      F F.B Del Rosario, Jr. & Co.                            7-Apr-05     7-Apr-08                                                                                        City of Manila
                                                           Group B                              Cortada St., Ermita, Manila                         521-3279              521-3279

44    0050-F      F San Jose Verde Santos & Associates     Group A       06-May-05    06-May-08                                                                                        Quezon City
                                                                                                3 Butler St., Fairmont 1 Subd., North Fairview, Q.C. 930-9815
45    0051-F      F Tardecilla Verdolaga & Co.*            Group C       06-May-05    06-May-08 505 ITC Bldg., 337 Gil Puyat Ave., Makati Cit        899-9479             899-9448      Makati City
                                                                                                2/F Moreno Bldg., H. Concepcion, Maharlika                                (044) 965-
46    0053-F      F Dela Cruz, Dela Cruz & Co.             Group B       12-May-05    12-May-08                                                      (044) 600-2176                     Cabanatuan
         SP - Sole Practitioner                                                                 Highway, Cabanatuan City                                                  2345
         F - Auditing Firm                                                                                                                                                      As of April 30, 2009
                                                             Type of         Date                                                                             TELEPHONE          FAX
       No.                          Name                                                Expiry Date                         Address                                                              AREA
                                                           Accreditation   Accredited                                                                         NUMBER             NUMBER

47   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

                                                                                                      8th Flr., CIFC Towers, J.Luna Ave. cor. R. Humabon                         (032)
48   0057-FR-1    F Sabino R. Dapat & Co.                    Group A       11-Aug-08    11-Aug-11                                                        (032) 2317964                          Cebu City
                                                                                                      St., North Reclamation Area, Cebu City                                     2319385

                                                                                                      Suite 201 Corporate Center Bldg., 948 Aurora Blvd.,
49    0058-A      F M.S. Banaria & Co., CPAs                 Group C       28-Jul-05     28-Jul-08                                                        912-4876               911-8062     Quezon City
                                                                                                      Quezon City
                                                                                                      Room 201, RCBC Building, Bataan Economic Zone,                             (047) 935-
50    0059-A      F Colobong, Nathaniel P.                   Group C       28-Jul-05     28-Jul-08                                                        (047) 935-4244                         Bataan
                                                                                                      Mariveles, Bataan                                                          4524
51   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

52    0061-F      F Caballero-Lacsa & Co., CPAs*             Group C       11-Aug-05    11-Aug-08     177 Lower Kalakalan, Olongapo City                      (047)-224-2964                  Olongapo City

                                                                                                      22nd Flr., Multinational Bancorporation Centre, 6805
53    0062-F      F Mendoza, Querido & Co.*                  Group A       25-Aug-05    25-Aug-08                                                          887-1888              887-1264      Makati City
                                                                                                      Ayala Avenue, Salcedo Village, Makati City

                                                                                                      LG 21 Cityland Condominium, Dela Rosa St., Pio del
54   0063-FR-1    F Velasco, Masilag & Co.                   Group C       22-Oct-08     22-Oct-11                                                       819-1427                              Makati City
                                                                                                      Pilar, Makati City
                                                                                                      8th Floor, III Pase de Roxas Building, Paseo de
55   0064-FR-1    F Ong, Ordoñez & Associates                Group C       21-Oct-08     21-Oct-11                                                       893-7216                893-7260      Makati City
                                                                                                      Roxas corner Legaspi Village, Makati City

                                                                                                      3-I Edificio Enriqueta, corner Amoranto St. & D.
56    0066-F      F Garcia, Pangilinan and Co.               Group C       29-Sep-05    29-Sep-08                                                             732-7860           732-7871     Quezon City
                                                                                                      Tuason Streets, Sta. Mesa Heights, Quezon City

57    0067-F      F Lopez and Co., CPAs*                     Group A       19-Oct-05     18-Oct-08    2518 Leiva St., Sta. Ana, Manila                        564-6472           564-6498     City of Manila
58    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
                                                                                                                                                              740-7890/    740
59    0069-F      F Vicenter E. Reyes & Associates, CPAs     Group C       10-Nov-05    10-Nov-08     26-A Tirad Pass St., SMH Quezon City                                       740-7719     Quezon City
                                                                                                                                                              7919
                                                                                                      Suite 303 Web-Jet Building. No. 64 Quezon Avenue
60    0070-F      F Tenorio Larena & Co., CPAs*              Group C       24-Nov-05    24-Nov-08                                                      712-8426                  743-3079     Quezon City
                                                                                                      corner BMA, Quezon City

                      Senturias, Jimenez and Company,                                                 2/F Greenfield Building 1, 750 Shaw Blvd.,                                              Mandaluyong
61    0071-F      F                                          Group C       15-Dec-05    15-Dec-08                                                             638-8077           631-6207
                      CPAs                                                                            Mandaluyong City                                                                           City

                                                                                                                                                                                 (032)417-
62    0072-F      F Eulalio J. Minerva & Co., CPAs           Group C       24-Nov-05    24-Nov-08     Baseline Complex, Juana Osmena St., Cebu City           (032) 261-3505                    Cebu City
                                                                                                                                                                                 8668

63    0073-A      F Sicangco Menor Villanueva & Co.          Group B       04-Jan-06     04-Jan-09    #2 Dona Gloria Ave., Villa Gloria Subd., Angeles City888-2099              888-1374      Makati City

                                                                                                      23 C. Alberto St., BF Resort Village, Pamplona, Las
64    0074-F      F RL Feraer & Associates*                  Group B       23-Feb-06    22-Feb-09                                                         873-5731               874-3437     Las Piñas City
                                                                                                      Pinas City
                                                                                                      Rm. 302 Legaspi Towers 200, Paseo de Roxas,
65    0075-F      F Roraldo, Gatdula, Pestaño & Co.*         Group C       02-Mar-06    02-Mar-09                                                         8177090/8177535                      Makati City
                                                                                                      Makati City
                                                                                                      2/F Executive Centrum Building                                             (088)856-     Cagayan de
66    0076-F      F Quilab Cabilin Bato & Co., CPAs*         Group C       02-Mar-06    02-Mar-09                                                         (08822)72-7515
                                                                                                      JR Borja Street, Cagayan de Oro                                            4401             Oro
                                                                                                      LK Building MacArthur Highway, Dolores, City of San(045) 961-3101          (045) 961-
67    0077-F      F Lupo S. Ramos & Co. CPAs*                Group C       02-Mar-06    02-Mar-09                                                                                              Pampanga
                                                                                                      Fernando, Pampanga                                  (046) 961-3830         2414

                                                                                                      Rm. 205, C & C Building, J.C. Aquino Avenue,            (085) 342-5255     (085) 341-
68    0078-F      F RP Maquiling ang Company, CPAs*          Group C       10-Mar-06    10-Mar-09                                                                                              Butuan City
                                                                                                      Butuan City                                             (085) 225-2449     1062

69    0079-F      F Perez, Sese, Villa & Co.*                Group B       10-Mar-06    10-Mar-09     CLP Bldg., 372 Cabilo St., Intramuros, Manila           404-0318                        City of Manila
         SP - Sole Practitioner
         F - Auditing Firm                                                                                                                                                            As of April 30, 2009
                                                           Type of         Date                                                                          TELEPHONE      FAX
        No.                          Name                                             Expiry Date                        Address                                                         AREA
                                                         Accreditation   Accredited                                                                      NUMBER         NUMBER
                                                                                                    G-26 South Star Plaza, Pres. Osmena H-way, Makati
70    0080-F     F Madarang & Co.*                         Group C       30-Mar-06    30-Mar-09                                                      813-1565           844-6362      Makati City
                                                                                                    City
                     Amparado, Ong Yui, Sabarre &
71    0081-F     F                                         Group C       11-Apr-06     10-Apr-09    CAN Building, Espana cor Sudlon Sts., Cebu City      255-6040       255-7252       Cebu City
                     Associates*
                                                                                                Central Park 1 Condominium, D. Jorge St., Pasay
72    0082-F     F Barrion Barrion & Co.*                  Group C       02-May-06    01-May-09                                                    889-4805             889-5575       Pasay City
                                                                                                City
                                                                                                0430 Easter Drive, D. Jakosalem St., Cogon-Ramos,                       (032) 253-
73    0083-F     F B.C. Hortellano & Co.                   Group B       04-May-06    03-May-09                                                    (032) 255-3670                      Cebu City
                                                                                                Cebu City                                                               6188
                                                                                                2nd Flr., Amdeco Bldg., A.C. Cortes Ave., Mandaue,
74    0084-F     F A.V. Tidoso & Co.                       Group C       07-Jun-06    06-Jun-09                                                    344-03-44            344-0343       Cebu City
                                                                                                Cebu City

75    0085-F     F Gatmaitan and Associates, CPAs          Group C       21-Jun-06     20-Jun-09    178 Aguirre Ave., BF Homes Paranaque City            820-4004       825-0363     Las Piñas City

                                                                                                    Unit 404 Tiffany, Eisenhower St., Greenhills, San
76    0086-F     F J. San Pascual & Co.                    Group B       29-Jun-06     28-Jun-09                                                         723-8265       723-9981       San Juan
                                                                                                    Juan, Metro Manila
                                                                                                                                                                                     Mandaluyong
77    0087-F     F C.M. Ilagan & Associates                Group C       02-Aug-06    01-Aug-09     346 Dansalan St., Brgy. Malamig, Mandaluyong City 535-9005          533-9389
                                                                                                                                                                                        City
                                                                                                    14F Diamond St., Cypress Village, Brgy. Samson,
78    0088-F     F Dela Cruz Tatunay Yu & Co.              Group B       03-Aug-06    02-Aug-09                                                          366-7505                     Quezon City
                                                                                                    Balintawak, Quezon City

79    0089-F     F Noel M. Pamintuan & Co., CPAs           Group C       29-Aug-06    28-Aug-09     2/F NMP Bldg., Villa Angela Main Gate, Angeles City322-7004         888-2986        Angeles

80    0090-F     F Bitong & Co., CPAs                      Group C       25-Oct-06     24-Oct-09
                                                                                                    No. 19 San Nicolos St., St. Martin Village, Paranaque
81    0091-F     F Esgana, Miranda-Esgana & Associates     Group C       07-Nov-06    06-Nov-09                                                           820-1835                   Paranaque City
                                                                                                    City
                                                                                                    4F A.B. Sandoval Bldg., Shaw Blvd. Cor Oranbo
82    0092-F     F A.I. Gutierrez & Associates             Group C       29-Nov-06    28-Nov-09                                                           631-9382      6338492        Pasig City
                                                                                                    Drive, Pasig City
                                                                                                    Unit 55 Zeta II Building, 191 Salcedo Street, Legaspi 812-4041
83    0093-F     F Leonardo Vicente & Associates, CPAs     Group C       30-Nov-06    29-Nov-09                                                                         812-6405      Makati City
                                                                                                    village, Makati City                                  812-0972
                                                                                                    L2 B12 Phase 2E Cauliflower St., Greenwood
84    0006-A    SP Borleo, Brigida H.                      Group C       06-Sep-06    05-Sep-09                                                           642-8779      6439619       Cainta, Rizal
                                                                                                    Executive Village, Cainta, Rizal
85    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
86    0029-A    SP Elises, Jose                            Group A*      21-Jan-03    20-Jan-06     Door A Espino Apartment St., Davao City               224-5288                    Davao City

87    0082-A    SP Venzon, Gloria C.                       Group C       27-Sep-06    26-Sep-09     161 Aguirre Ave., BF Homes, Sucat, Paranaque         820-1243                    Paranaque City

                                                                                                    Unit 6, Upper Penthouse, Legaspi Tower 200, Paseo
88    0133-A    SP Veloria, Antonio S.                     Group A*      25-Mar-04    25-Mar-07                                                        812-7978                       Makati City
                                                                                                    de Roxas, Makati City
                                                                                                                                                       (034) 433-3295
89   0149-AR-1 SP Granada, Atilla D.                       Group C       14-Dec-07    13-Dec-10     Rms. 211-213 Yusay Bldg., Araneta St. Bacolod City                                Bacolod City
                                                                                                                                                       435-0446
                                                                                                                                                       (034) 433-3295
90   0152-AR-1 SP Granada, Consejo O.                      Group C       14-Dec-07    13-Dec-10     Rms. 211-213 Yusay Bldg., Araneta St. Bacolod City                                Bacolod City
                                                                                                                                                       435-0446
                                                                                                    Gate 4, PRCI Compound, Brgy. Carmona, Makati
91    0153-A    SP Padilla, Amelia O                       Group C       14-Oct-04     14-Oct-07                                                       896-1279                       Makati City
                                                                                                    City
92    0159-A    SP Isidro, Ricardo I.*                     Group B       04-Nov-04    04-Nov-07     38 Estacio Subdivision, Martires, Pateros                                           Pateros

93   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

                                                                                                    Suite 401. 4th Flr., Lyman Ogilby Centrum, 358
94   0171-AR-1 SP Ismael, Christopher U.                   Group C       21-May-08    21-May-11                                                                                       Baguio City
                                                                                                    Magsaysay Ave., Baguio City
                                                                                                    Mezzanine Flr., Divina Gracia Bldg., Quezon St., Iloil
95    0172-A    SP Biado, Gloria G.*                       Group C       27-Jan-05     27-Jan-08                                                           337-0537                    Iloilo City
         SP - Sole Practitioner                                                                     City
96    0173-A AuditingRoldan, Florentino P.
         F -     SP Firm                                   Group C       27-Jan-05     27-Jan-08    No. 35 Fajardo Extension, Jaro, Iloilo City            320-4749          As of April 30, 2009
                                                                                                                                                                                       Iloilo City
                                                        Type of         Date                                                                            TELEPHONE         FAX
         No.                           Name                                        Expiry Date                         Address                                                            AREA
                                                      Accreditation   Accredited                                                                        NUMBER            NUMBER
                                                                                                 Purok Santan, Zone 3, Mabini St., Cadiz City, Negros493-0552
97    0174-AR-1 SP Salado, Fortunato, Jr. C.            Group C       14-Jan-08     13-Jan-11                                                                                          Negros Occ.
                                                                                                 Occidental                                          4931-157
98     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

99     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

100 0182-AR-1 SP Guerrero, Pedro P.                     Group C       23-May-08    23-May-11 5/F Isabel Building, F. Cayco St., España, Manila          303-1522                      City of Manila

101    0186-A      SP Tuazon, Remedios V.               Group C       17-Mar-05    17-Mar-08     176 Imelda Street, Brgy. Cabu, Cabanatuan City         (0916) 434-1666                Cabanatuan

                                                                                                 Rm. 500-503 MC Building, No. 66 N.S. Amoranto
102    0188-A      SP Ayson, Patrocino A.               Group C       17-Mar-05    17-Mar-08                                                            740-3878                       Quezon City
                                                                                                 Ave.,    La loma, Quezon City

103 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

                                                                                                 Suite 314 Anita Bldg., 1300 Quezon Ave corner
104    0198-A      SP Abad, Ignacio V.                  Group C        7-Apr-05     7-Apr-08                                                            371-9084                       Quezon City
                                                                                                 Timog Avenue, Quezon City

                                                                                                 c/o Sobremonte & Uy Associates Consultancy Co.
105    0199-A      SP Torre, Merrilyn S.                Group C       17-Mar-05    17-Mar-08                                                       323-3333                           Caloocan City
                                                                                                 No. 50, 8th Avenue, West Grace Park, Caloocan City

                                                                                                                                                        253-1441
106    0202-A      SP Dam, Edward                       Group C        7-Apr-05     7-Apr-08     21197 Severino Reyes St., Sta. Cruz, Manila                                          City of Manila
                                                                                                                                                        253-1443
                                                                                                 Unit 5 Ragasa Commercial Complex, National             (049) 545-2880
107    0205-A      SP Almendrala, Juancho F.            Group C       14-Apr-05     14-Apr-08                                                                                            Laguna
                                                                                                 Highway, Brgy. Parian, Calamba, Laguna                 (049) 545-6979
                                                                                                 Rm. 203, MCR Industries Bldg., 495 Boni Ave.,          533-2287                      Mandaluyong
108    0206-A      SP Gacula, Ma. Fe Glycyrrhiza T.     Group C       14-Apr-05     14-Apr-08
                                                                                                 Mandaluyong City                                       532-5071 to 74                   City
                                                                                                 No. 14 Evangeline Pascual St., BF Resort Village,
109    0208-A      SP Basconcillo, Nenita I.*           Group C       27-Apr-05     27-Apr-08                                                          875-3165                       Las Piñas City
                                                                                                 Las Pinas
                                                                                                 Unit H 3F Maryville Square, Saluysoy, Meycauayan,                        (044)840-
110    0210-A      SP Orosco, Gerardo J.                Group C       21-Apr-05     21-Apr-08                                                          (044) 840-6194                    Bulacan
                                                                                                 Bulacan                                                                  6194
111    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
                                                                                                 7 P. Guevarra St., BF Resort Village, Las Piñas City,
112    0216-A      SP Luzviminda Ortega                 Group C       06-May-05    05-May-08                                                                                          Las Piñas City
                                                                                                 Metro Manila                                          872-5467
113    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
                                                                                                 18-A Malong St., Brgy Marilag, Project 4, Quezon
114    0218-A      SP Zurbano, Ruben E.                 Group C       06-May-05    06-May-08                                                                                           Quezon City
                                                                                                 City                                                  439-2839
                                                                                                                                                       361-5358;
115    0219-A      SP Yu, Romualdo L.                   Group B       06-May-05    06-May-08                                                                                          Caloocan City
                                                                                                 #74 M. Hizon St., 10th Ave., Caloocan City            330-1835           367-1009
                                                                                                 120 Sta. Magdalena St., SAV-14, San Isidro,
116    0227-A      SP Dela Cruz, Carlomagno B.          Group B       12-May-05    12-May-08                                                            826-2979          826-2979    Paranaque City
                                                                                                 Parañaque City
117 0228-AR-1 SP Joven, John C.                         Group C       15-Nov-07    14-Nov-10     R-401 Juan Luna St., Binondo, Manila                   241-5030                      City of Manila

118    0230-A      SP Revilla, Charito D.               Group C       27-May-05    27-May-08 026 Brgy. San Isidro, Bay, Laguna                          (0916)349-9683                   Laguna

                                                                                                 5th Flr., NYTM Building, 819 Ilaya St., San Nicolas,   241-8441
119    0231-A      SP Maturgo, Narciso C.               Group C       21-Apr-05     21-Apr-08                                                                                         City of Manila
                                                                                                 Manila                                                 241-8383
                                                                                                 Unit 11, Sycamore Arcade, Alabang Zapote Road,
120 0232-AR-1 SP Barrientos, Benedicta F.               Group C       14-Jan-08     13-Jan-11                                                           850-8006          807-1425    Muntinlupa City
                                                                                                 Muntinlupa City
121    0233-A      SP Galang, Lydia Y.                  Group C       27-Apr-05     27-Apr-08    San Jose, Occidental Mindoro                           (043) 491-1030                   Mindoro


           SP - Sole Practitioner
           F - Auditing Firm                                                                                                                                                   As of April 30, 2009
                                                    Type of         Date                                                                            TELEPHONE          FAX
       No.                            Name                                     Expiry Date                          Address                                                             AREA
                                                  Accreditation   Accredited                                                                        NUMBER             NUMBER

                                                                                             Blk. 32 Lot 11, Lauaan St., Central Phase 3, Camella
122   0235-A     SP Gemora, Marites S. *            Group C       23-Jun-05     23-Jun-08                                                         (146)572-0521                       Cavite City
                                                                                             Homes, Spring Ville City, Molino, Bacoor, Cavite

123   0236-A     SP Encontro, Romeo V.*             Group C       07-Jul-05     07-Jul-08    71 California St., Christine Ville, Rodriguez, Rizal   948-9632                            Rizal

                                                                                             Rm. 2, Riverside Buildings, Pison Compound, Molo,
124 0237-AR-1 SP Castro, Amarylis Josephine C.      Group C       16-Dec-08    16-Dec-11                                                       0917-3026479                           Iloilo City
                                                                                             Iloilo City

125 0238-AR-1 SP Ong, Lagrimas N.                   Group B       12-Dec-08    12-Dec-11     26 Eight., UPS V Sucat, Paranaque City                 825-9534                        Paranaque City

                                                                                             JSB Star Press and Accounting Firm Bldg.,         (042)373-1754
126 0246-AR-1 SP Sy Bang, Ma. Emma T.               Group C       13-May-08    13-May-11                                                                                             Lucena City
                                                                                             Abellanosa St. corner Sisa Street, Lucena City    (042) 373-2254
                                                                                             Rm. 255 Padilla-De los Reyes Bldg., 232 Juan Luna
127 0247-AR-1 SP Gotuaco, Quirino C.                Group C       16-Oct-08     16-Oct-11                                                      241-6844                241-6690     City of Manila
                                                                                             St., Binondo, Manila

                                                                                             Unit 2316 Cityland 10 Condominium , Tower 1, 6815
128   0251-A     SP Du, Cleopatra A.*               Group C       18-Aug-05    18-Aug-08                                                       817-7280                817-7379       Makati City
                                                                                             H.V. Dela Costa St., Salcedo Village, Makati City

129   0252-A     SP Lin, Debbie Karen T.*           Group C       18-Aug-05    18-Aug-08     837 Masangkay St., Binondo, Manila                     252-0096           252-0819     City of Manila
                                                                                             No. 12 Elihan St., Masambong, San Francisco Del
130 0254-AR-1 SP Barranco, Ignacio G.               Group C       24-Jul-08     24-Jul-11                                                           364-4717                         Quezon City
                                                                                             Monte, Quezon City

131   0256-A     SP Pagompatun, Mohammad S.         Group C        8-Sep-05     8-Sep-08     2/F LK Building. Dolores, San Fernando, Pampanga (045) 961-31-01                         Pampanga

                                                                                             No. 3 Pasooy St., Brgy. Masambong, SFDM, Quezon
132   0257-A     SP De los Reyes, Mario Enrique     Group C       18-Aug-05    18-Aug-08                                                    365-1937                                 Quezon City
                                                                                             City
                                                                                                                                                                       (032) 344-
133 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                  Cebu City
                                                                                                                                                                       7725
                                                                                             Rm. 220, BPI Condominium Bldg., Plaza Cervantes,
134   0260-A     SP Halili, Eduardo C.              Group B       22-Sep-05    22-Sep-08                                                            242-1079           242-0857     City of Manila
                                                                                             Binondo, Manila
                                                                                             Virgen SG Brgy. Bldg., 3rd Flr., Rms. 325 & 326                           (034) 433-
135   0261-A     SP Maalat, Ernesto R.*             Group C       22-Sep-05    22-Sep-08                                                            (034) 434-2148                   Bacolod City
                                                                                             Lacson corner 6th Street, Bacolod City                                    3184
                                                                                             Blk. 55 Lot 12 P1-C Kaunlaran Village, Navotas,        831-8000 loc.
136   0268-A     SP Oroceo, Ofelia P.*              Group B       06-Oct-05     06-Oct-08                                                                              843-95-05       Navotas
                                                                                             Metro Manila                                           4501

137   0271-A     SP Mendoza, Rufo R.*               Group C       25-Oct-05     25-Oct-08    H. Latorre St., Barangay 10, Lipa City, Batangas       (043) 756-3828                    Batangas

138   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

139   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

140   0276-A     SP Roque, Jr. Feliciano D.*        Group C       24-Nov-05    24-Nov-08     9 Malac corner Wayan St., Quezon City                  363-8122           364-5391      Quezon City
141   0277-A     SP Tan, Jr. Antonio V.             Group C       24-Nov-05    24-Nov-08     1335 G. Araneta Avenue, Quezon City                    414-6238                         Quezon City
142   0278-A     SP Taruc, Milani L.*               Group C       24-Nov-05    24-Nov-08     4-B Pescador St., Baritan 1404 Malabon                 911-8213           913-6035       Malabon
                                                                                                                                                                       (02) 429-
143   0282-A     SP Concepcion, Rossana A.          Group C       01-Dec-05    01-Dec-08     L16 B3 Mercedes Homes III, Binan, Laguna               (049) 512-8538                     Laguna
                                                                                                                                                                       4802
144   0283-A     SP Ocampo, Francisco P.            Group C       07-Dec-05    07-Dec-08     1008 Ma. Cristina St., Sampaloc, Manila                743-6928           743-6928     City of Manila
145   0284-A     SP Velasco, Abelardo D.            Group C       15-Dec-05    15-Dec-08     Poblacion 1, Currimao, Ilocos Norte                                                    Ilocus Norte

146   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

147   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
         SP - Sole Practitioner
         F - Auditing Firm                                                                                                                                                  As of April 30, 2009
                                                 Type of         Date                                                                           TELEPHONE         FAX
        No.                            Name                                 Expiry Date                        Address                                                             AREA
                                               Accreditation   Accredited                                                                       NUMBER            NUMBER
                                                                                          3/F Odabas Building
148   0290-A    SP Sabado, Oscar F.              Group C       12-Jan-06     12-Jan-09                                                         (083) 553-2358                  General Santos
                                                                                          12 Daproza St., General Santos City
                                                                                          LCF Bldg., 52 Alabang Zapote Rd., Pamplona, Las
149   0291-A    SP Cruz, Luis R.                 Group C       12-Jan-06     12-Jan-09                                                         873-9085                        Las Piñas City
                                                                                          Pinas City
                                                                                          37 Targa St., Village East, Executive Homes, Cainta,
150   0292-A    SP Legaspi, Marcos A.            Group C       26-Jan-06     26-Jan-09                                                         656-1437                             Rizal
                                                                                          Rizal
151   0293-A    SP Operario, Alberto Y.          Group C       26-Jan-06     26-Jan-09    A. Mabini St., cor. Kalaw St., Ermita, Manila        884-11-94                        City of Manila

152   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

153   0295-A    SP Codiñera, Ethel E.            Group C       02-Feb-06    02-Feb-09     1 Rd. 12-A, UPS-5, Sucat, Parañaque                   829-1961                       Paranaque City

154 0296-AR-1 SP Machica, Michael A.             Group C       02-Mar-09    01-Mar-12     204 P. Burgos St., Tacloban City, Leyte               (053) 523-5022    523-5122     Tacloban, Leyte

                                                                                                                                                                  (062) 992-
155   0297-A    SP Balagot, Felicisima A.*       Group C       16-Feb-06    16-Feb-09     191 Don Alfro St., Tetuan, Zamboaanga City            (062) 991-2567                  Zamboanga
                                                                                                                                                                  4350
                                                                                          6th Ave. Agro-Macro Subdivision, Cabancalan,
156   0298-A    SP Codilla, Rolando A.*          Group C       16-Feb-06    16-Feb-09                                                          (032)348-7663                     Cebu City
                                                                                          Mandaue City
157   0299-A    SP Yap, Ulysses Antonio C.       Group C       23-Feb-06    22-Feb-09     No. 37 Juan Luna Avenue, Mabolo, Cebu City           (032) 231-0110                    Cebu City
                                                                                          Garden Level Corinthian Plaza, Paseo de Roxas,
158   0300-A    SP Danao, Norma Q.*              Group B       16-Feb-06    16-Feb-09                                                          545-4628                          Makati City
                                                                                          Makati City
                                                                                          Blk 11 Lot 49, Villa Luisa Homes 1, San Agustin II
159   0305-A    SP Villabroza, Flordeliza A.     Group C       02-Mar-06    02-Mar-09                                                          (046)4165480       9734958        Cavite City
                                                                                          Dasmarinas, Cavite City
                                                                                          St. Dominic Villa, San Agustin, City of San Fernando,
160 0315-AR-1 SP Villanueva, Lorina D.           Group C       10-Feb-09    10-Feb-12                                                          (045) 961-5899                    Pampanga
                                                                                          Pampanga
                                                                                          Rm. 203 Macias Bldg., 118 Tres de Abril St., Cebu
161   0319-A    SP Inting, Arturo N.             Group B       10-Mar-06    10-Mar-09                                                          261-0903                          Cebu City
                                                                                          City
                                                                                          Rm. 105 Realty Investments Bldg., 195 EDSA,                                           Mandaluyong
162   0320-A    SP Ong, Jacqueline O.*           Group C       23-Mar-06    23-Mar-09                                                          726-3478
                                                                                          Greenhills, Mandaluyong City                                                             City
                                                                                          1st Door Uro Building, Tomas Claudio St.,
163   0321-A    SP Chua, Roselyn T.*             Group C       23-Mar-06    23-Mar-09                                                          (062) 991-5560                   Zamboanga
                                                                                          Zamboanga City
                                                                                          3/F Mesu Realty Corporation Bldg. 937 EDSA
164   0323-A    SP Nebit, Edmund L.*             Group C       23-Mar-06    23-Mar-09                                                          929-7469           929-9815      Quezon City
                                                                                          Philam, Quezon City
                                                                                          Greenwoods Executive Village, 30 Redbud St.,
165   0329-A    SP Villarba, Rosario Q.*         Group B       23-Mar-06    23-Mar-09                                                          642-9596           642-9596          Rizal
                                                                                          Cainta, Rizal

166   0330-A    SP Atienza, Evelyn E.            Group C       30-Mar-06    30-Mar-09     Unit H CI Bldg., Camarin Rd. Deparo, Caloocan City 961-2893                          Caloocan City

167   0333-A    SP Harina, Ricardo M.*           Group C       30-Mar-06    30-Mar-09     300 Narra Drive, Tugbungan, Zamboanga City            (062)991-9101                   Zamboanga
                                                                                          337 ILA Homes Subd., Daang Amaya II, Tanza ,
168   0335-A    SP Rufin, Joseph A.              Group C       30-Mar-06    30-Mar-09                                                           (0436) 885-1002                  Cavite City
                                                                                          Cavite City
                                                                                          5 Dalsol St., GSIS Village, Brgy. Sangandaan, Proj.
169   0336-A    SP Yu, Anecito M.                Group C       30-Mar-06    30-Mar-09                                                           927-4710                        Quezon City
                                                                                          8, Quezon City
                                                                                          214 10th Avenue corner Rizal Ave. Extensioin,
170   0342-A    SP Tiu, Wilfred S.*              Group C       11-Apr-06     10-Apr-09                                                          323-2958                       Caloocan City
                                                                                          Caloocan City
                                                                                          6-H Vernida 1 Bldg., 120 Amorsolo St., Legaspi
171   0343-A    SP Rempillo, Ligaya E.*          Group C       11-Apr-06     10-Apr-09                                                          896-75-77         759-37-45      Makati City
                                                                                          Village, Makati City
172   0344-A    SP Celzo, Jocelyn R.             Group C       11-Apr-06     10-Apr-09    Velasquez St., Bangiad, Taytay, Rizal                 679-4320                            Rizal
                                                                                          Rm. 212 Marvel Bldg., No. 2 , 576 Juan Luna St.,
173   0345-A    SP Vitug, Juanito I.             Group C       11-Apr-06     10-Apr-09                                                          241-7670          241-76-61        Manila
         SP - Sole Practitioner                                                           Binonondo, Manila
174 0346-AR-1 SP Calaguas, Virgilio J.
         F - Auditing Firm                       Group D       24-Apr-09     23-Apr-12    1 M. Marcos St., San Juan                             532-2715               As of April 30, Juan
                                                                                                                                                                                San 2009
                                                   Type of         Date                                                                           TELEPHONE         FAX
       No.                             Name                                   Expiry Date                        Address                                                             AREA
                                                 Accreditation   Accredited                                                                       NUMBER            NUMBER
                                                                                            068 Aparente Avenue, Soriano Subd., City Heights,
175   0347-A    SP Cailing, Pepe L.*               Group C       12-Apr-06     11-Apr-09                                                      552-4756              552-1303     General Santos
                                                                                            General Santos City
176   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
177   0349-A    SP Belinario, Felomino S.          Group C       12-Apr-06     11-Apr-09    1915 Agoncillo St., Malate Manila                 536-84-49                             Manila

178   0350-A    SP Sibayan, Amelita I.*            Group C       12-Apr-06     11-Apr-09    23 Rd. 14, Brgy. Bahay Toro, Project 8, Quezon City 926-4199                          Quezon City

179   0351-A    SP Dalauta, Eugenio O.*            Group C       12-Apr-06     11-Apr-09    2/F Sintrade Bldg., 424 Villanueva St., Butuan City   (085) 342-8166                  Butuan City

180   0352-A    SP Lim, Marcos T.*                 Group C       12-Apr-06     11-Apr-09    4759 Rd. 3 V. Mapa St., Sta. Mesa, Manila             714-7056          714-7056        Manila
181   0353-A    SP Torres, Milagros R.             Group C       12-Apr-06     11-Apr-09    Ireneville Subd. 4, Binan, Laguna                                                       Laguna
182   0355-A    SP Del Mundo, Elena C.             Group C       12-Apr-06     11-Apr-09    1736 A. Bonifacio St, Santa Cruz, Laguna.             (049) 808-2981                    Laguna
                                                                                                                                                                    (064)421-
183   0357-A    SP Pizarro,, Dominador F.          Group C       03-May-06    02-May-09 Bee Kee Bldg., A. Dorotheo St., Cotabato City             (064) 421-5515                 Cotabato City
                                                                                                                                                                    3269
                                                                                        243 Pearl St., Sta. Lucia Village V, Punturin,
184   0358-F    SP Antipasado, Jr. Tarcisio B.     Group C       03-May-06    02-May-09                                                           445-12-23                        Valenzuela
                                                                                        Valenzuela City
185   0359-A    SP Chua, Trinidad S.               Group C       02-May-06    01-May-09 34 Klawit St., San Jose, Caloocan City                    365-3535                       Caloocan City
186   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

187   0362-A    SP Panganiban, Moises M.           Group C       02-May-06    01-May-09 Dologon, Maramag 8714 Bukidnon                            (0917) 718-0165                  Bukidnon

188   0364-A    SP Oliveros, Dick D.               Group C       12-May-06    11-May-09 12 Afghanistan St., Better Living, Paranaque City         776-8461          776-2322     Paranaque City

                                                                                        2/F ATCI Building, 1049 Metropolitan Avenue, Makati
189   0365-A    SP Viloria, Mario A.               Group C       12-May-06    11-May-09                                                                             8971391        Makati City
                                                                                        City
                                                                                        Mezzanine D, GMT Building II Junquera St., Cebu                             (032) 253-
190   0366-A    SP Danlag, Ricardo, Jr.            Group B       12-May-06    11-May-09                                                    (032) 2537371                           Cebu City
                                                                                        City                                                                        7371
191   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
192   0368-A    SP Go, Anthony T.                  Group C       02-Jun-06    01-Jun-09 No. 222-B G. Reyes St., Pasay City                 833-7875                                Pasay City
193   0369-A    SP Agustin, Juan T.                Group C       02-Jun-06    01-Jun-09 San Lorenzo, San Nicolas, Ilocos Norte             (077) 781-2359                         Ilocus Norte
                                                                                        LG 58 Cityland Dela Rosa Condominium, 7648 Dela
194   0370-A    SP Celestino, Samuel C.*           Group C       25-May-06    24-May-09                                                    816-6569                                Makati City
                                                                                        Rosa St., Makati City
                                                                                        L# B3 Romarosa Townhomes, Luzon Avenue,
195   0374-A    SP Bonilla, Sonny S.               Group C       06-Jun-09    05-Jun-09                                                    953-0275                               Quezon City
                                                                                        Quezon City
                                                                                        26 Jaguar St., Village East Executive Homes, Felix
196   0375-A    SP Aguilar, Danilo T.              Group C       02-Jun-06    01-Jun-09                                                    656-1972                 361-67400        Rizal
                                                                                        Avenue, Cainta, Rizal
                                                                                        B12 L24 Villa De Primarosa, Buhay na Tubig, Imus,                           (046) 474-
197   0378-A    SP Minel, Luzviminda V.            Group C       22-Jun-06    21-Jun-09                                                    (046)474-0453                           Cavite City
                                                                                        Cavite                                                                      0453

198   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

199   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

                                                                                            No. 6 St. Benedict St., St. Joseph Park, Las Pinas
200   0382-A    SP Gutierez, Josephine A.          Group C       26-Jul-06     25-Jul-09                                                          523-8371          526-0710     Las Piñas City
                                                                                            City

201   0383-A    SP Mata, Gertrudes T.              Group C       26-Jul-06     25-Jul-09    Sto. Nino Compound, Panganiban St., Cebu City         423-9405          259-9661       Cebu City

202   0384-A    SP Zarraga, Clarita T.             Group C       26-Jul-06     25-Jul-09    No. 28 N. Domingo St., New Manila, Quezon City        725-0049          724-3920      Quezon City

                                                                                            Blk 8 Lot 4 E. Jacinto St., Cherry Homes Subdivision
203   0385-A    SP Go, Rachel V.                   Group C       26-Jul-06     25-Jul-09                                                         0916-447-3068                     Cavite City
        SP - Sole Practitioner                                                              I, Bacoor Cavite
        F - Auditing Firm                                                                                                                                                As of April 30, 2009
                                                    Type of         Date                                                                           TELEPHONE          FAX
       No.                           Name                                      Expiry Date                         Address                                                            AREA
                                                  Accreditation   Accredited                                                                       NUMBER             NUMBER
204   0387-A    SP Uy, Loly N.                      Group C       02-Aug-06    01-Aug-09     613 Carlos Palanca St., Quiapo, Manila                  736-2664                         Manila
                                                                                             Pear St., Valley View Executive Village II, Valley Golf
205   0389-A    SP Guillermo, Gregoria Gracy A.     Group C       15-Aug-06    14-Aug-09                                                             658-2193                        Antipolo
                                                                                             Road, Antipolo City
                                                                                             15 Mayon St., Montevista Heights Subdivision,
206   0390-A    SP Padro,Jr. Zosimo L.              Group C       15-Aug-06    14-Aug-09                                                             658-0165         671-5857     Taytay, Rizal
                                                                                             Dolores, Taytay, Rizal
207   0391-A    SP Que, Agustina L.                 Group C       29-Aug-06    28-Aug-09     1241 G. Araneta St., Tondo, Manila                                       241-0755        Manila
                                                                                             4th Floor, Casmer Building, Salcedo Village, Makati
208   0393-A    SP Absalud, Elena C.                Group C       10-Oct-06     09-Oct-09                                                            893-7614                      Makati City
                                                                                             City
                                                                                             28 Aries corner Pieces St., Carmel V Subdivision,
209   0394-A    SP Legaspi, Angelita R.             Group C       11-Oct-06     10-Oct-09                                                            456-16-64                     Quezon City
                                                                                             Tandang Sora, Quezon City

210   0397-A    SP Bañas, Dan C.                    Group C       25-Oct-06     24-Oct-09    No. 13, Aries St., Moonwalk Village, Las Pinas        822-1722                       Las Piñas City

211   0398-A    SP Bitong, Raul R.                  Group C       25-Oct-06     24-Oct-09    12 M. Gregorio St., Project 4, Quezon City        913-9806                            Quezon City
                                                                                             Unit 208, Tulip Bldg., South Zuzuarregui St., Old
212   0399-A    SP Saway, Romualdo M.               Group C       25-Oct-06     24-Oct-09                                                      436-7119                            Quezon City
                                                                                             Balara, Quezon City
                                                                                             A31F California Carbonson, Libertan St.,                                             Mandaluyong
213   0400-A    SP Yabut, Leonardo T.               Group C       07-Nov-06    06-Nov-09                                                                              445-1362
                                                                                             Mandaluyong City                                                                        City
214   0401-A    SP Cuevas, Carmencita L.            Group C       07-Nov-06    06-Nov-09     102 A. Bonifacio Ave., Barangka, Marikina City    941-4496                           Markina City
                                                                                             206 KB Lepanto Bldg., S.H. Loyola corner P. Campa
215   0403-A    SP Dungca, Aurora M.                Group C       14-Nov-06    13-Nov-09                                                       735-5339                               Manila
                                                                                             St., Sampaloc, Manila

216   0404-A    SP Enriquez, Ernesto C.             Group C       14-Nov-06    13-Nov-09     No. 26 J. Cruz Street, Sta. Ana, San Mateo, Rizal     942-1295                           Rizal

                                                                                             5th Floor, Fil Garcia Tower, 140 Kalayaan Avenue, 436-0333
217   0405-A    SP Veluz, Ramon M.                  Group C       16-Nov-06    15-Nov-09                                                                              436-0333     Quezon City
                                                                                             Diliman, Quezon City                                    436-0111
                                                                                             Blk. 7 Lot 10, St. Peter St., Tierra Verde Subdivision,
218   0406-A    SP Delas Alas, Lucio B.             Group C       22-Nov-06    21-Nov-09                                                             (043) 980-0439                 Batangas
                                                                                             Pallocan West, Batangas City
                                                                                             Velvet Trading Building, Enriquez Compound,                              (045)625-
219   0408-A    SP Roque, Redentor G.               Group C       29-Nov-06    28-Nov-09                                                             (045)892-1977                   Angeles
                                                                                             Balibago, Angeles City                                                   8163
220   0411-A    SP Cruz, Judith B.                  Group C       11-Dec-06    10-Dec-09     119 Scout Fernandez, Diliman, Quezon City               827-67-57                     Quezon City

221   0413-A    SP Caleon, Luisa A.                 Group C       13-Dec-06    12-Dec-09     1B SJB Townvilla, 8 Scout Tuazon St., Quezon City 416-0866               411-3496     Quezon City

                                                                                             No. 5 Monte Caseros St., Montevideo Subdivision,
222   0414-A    SP Ang, Glenda N.                   Group C       20-Dec-06    19-Dec-09                                                       289-1575                               Rizal
                                                                                             Mambog, Binangonan, Rizal
                                                                                             Diamond St., Casimiro Townhouse, Talon, Las Pinas
223   0415-A    SP Yungco, Nella L.                 Group C       20-Dec-06    19-Dec-09                                                       805-1810                           Las Piñas City
                                                                                             City

224   0416-A    SP Huang, Leopoldo G.               Group C       27-Dec-06    26-Dec-09                                                     9
                                                                                             Gov. Ramos Avenue, Fairview Drive, Zamboanga City 93-0647                             Zamboanga

                                                                                             Afghanistan St., Better Living Subdivision, Paranaqu
225   0417-A    SP Aguilar, Salvador C.             Group C       04-Jan-07     03-Jan-10                                                         844-8441            893-7375    Paranaque City
                                                                                             City
                                                                                             Blk 12 Lot 65 Regency Townhomes, Sampaloc 2,
226   0418-A    SP Mance, Rosalinda A.              Group C       04-Jan-07     03-Jan-10                                                         526-7359                          Cavite City
                                                                                             Dasmarinas, Cavite City

227   0419-A    SP Alover, Marita B.                Group C       04-Jan-07     03-Jan-10    Rm. 22 Newton Place, 1382 Newton St., Makati City 888-4591                            Makati City

228   0420-A    SP Bautista, Enrique T.             Group C       04-Jan-07     03-Jan-10    126 P. Zamora St., Caloocan City                      362-24-02                      Caloocan City
229   0421-A    SP Chua, Lin Lay                    Group C       04-Jan-07     03-Jan-10    2059 M. Natividad St., Sta. Cruz,Manila               781-5916                          Manila
                                                                                             No. 272 Rainbow Ave. Rainbow Village, Angono,
230   0422-A    SP Jose, Angelito B.                Group C       04-Jan-07     03-Jan-10                                                          665-5952                           Rizal
                                                                                             Rizal
        SP - Sole Practitioner
        F - Auditing Firm                                                                                                                                                  As of April 30, 2009
                                                          Type of         Date                                                                             TELEPHONE        FAX
       No.                           Name                                            Expiry Date                          Address                                                             AREA
                                                        Accreditation   Accredited                                                                         NUMBER           NUMBER
                                                                                                   1011 Westgate Plaza, 120 H.V. Dela Costa St.,
231   0425-A    SP Ledesma, Minda O.                      Group C       08-Jan-07     07-Jan-10                                                            812-23-68                       Makati City
                                                                                                   Salcedo Village, Makati City

232   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

                                                                                                   Unit 615 Cityland Shaw Tower, Shaw Boulevard cor.
233   0427-A    SP Guarin, Rosalie D.                     Group C       29-Jan-07     29-Jan-07                                                      636-28-47                           Mandaluyong Cit
                                                                                                   St. Francis St., Mandaluyong City

234   0430-A    SP Fua-Geronimo, Ellinor                  Group C       02-Feb-07    02-Feb-10     7787 St. Paul St., San Antonio Village, Makati City     845-4366                        Makati City

                                                                                                   Suite 815 Herrera Tower, V. A. Rufino cor. Valero
235   0094-F     F Alexander E. Ramos & Associates        Group C       02-Feb-07    02-Feb-10                                                             892-7284         817-3927       Makati City
                                                                                                   Street, Salcedo Village, Makati City
                                                                                                                                                           (085) 341-5305
236   0435-A    SP Villanueva, Roberto F.                 Group C       06-Feb-07    05-Feb-10     Montalban Building, AD Curato Street, Butuan City                                       Butuan City
                                                                                                                                                           (085) 225-2380
237   0436-A    SP San Pedro, Miguela G.                  Group C       07-Feb-07    06-Feb-10     82 Mabituan Street, Masambobg, Quezon City              413-1566                        Quezon City

238   0437-A    SP Anyayahan, Leonardo A.                 Group C       13-Feb-07    12-Feb-10     65 Nimbus St., Moonwalk Village, Las Pinas City         805-2911                       Las Piñas City

                                                                                                   15 PJV Homes Subdivision, Andres Abellana Street,
239   0438-A    SP Basilides, Mandawe, Jr. C              Group C       13-Feb-07    12-Feb-10                                                       (032) 255-6570                         Cebu City
                                                                                                   Guadalupe, Cebu City
                                                                                                                                                     (053) 321-2709
240   0439-A    SP Nicanor, Leticia C.                    Group C       13-Feb-07    12-Feb-10     245 Real Street, Tacloban City, leyte                                                      Leyte
                                                                                                                                                     (053) 523-3239
                                                                                                   2109 Cityland 10, Tower 1, 6815 Ayala Avenue,     894-5783
241   0095-F        Mercado, Calderon, Jaravata & Co.     Group A       02-Feb-07    02-Feb-10                                                                              894-4793       MAkati City
               F                                                                                   Makati City                                       893-8291
                                                                                                   3/F Towncall Building, Maharlika Highway,                                (044) 600-
242   0096-F     F Nepomuceno, Suner & Associates         Group C       13-Feb-07    12-Feb-10                                                       (044) 600-2890                        Cabanatuan
                                                                                                   Cabanatuan City                                                          3559
                                                                                                   805 The Pearlbank Centre, 146 Valero Street,      817-1244
243   0441-A    SP Balili, Alexander Jr. S.               Group C       15-Feb-07    14-Feb-10                                                                              893-4724       Makati City
                                                                                                   Salcedo Village, Makati City                      812-3477

244   0442-A    SP Ong-Huang, Madeline Z.                 Group C       15-Feb-07    14-Feb-10                                                     (
                                                                                                   Gov. Ramos Avenue, Fairview Drive, Zamboanga City062) 993-0647                        Zamboanga City

245   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

246   0444-A    SP Odero, Julieta B.                      Group C       16-Feb-07    15-Feb-10     150-B M. Santos Street, Pasay City                      831-1547                         Pasay City
                                                                                                   Door No. 1 BFCCCII Building, F. Hernaez Street,                          (034)
247   0097-F     F Dongon Leong & Associates              Group C       23-Feb-07    22-Feb-10                                                             (034) 434-8247                  Bacolod City
                                                                                                   Bacolod City                                                             4351795
                                                                                                   41 Pearl Street, Medalva Hills Village, San Isidro,
248   0447-A    SP Butcon, Evelyn P.                      Group C       01-Mar-07    28-Feb-10                                                             295-2762                           Rizal
                                                                                                   Angono, Rizal
249   0448-A    SP Ilagan-Ame, Ma. Elma L.                Group C       01-Mar-07    28-Feb-10     No. 6 Madlansacay St., Silang, Cavite                   (046) 865-0553                   Cavite City
                                                                                                   Unit 207 Page 1 Bldg., Acacia Road, MBP, Ayala
250   0449-A    SP Rosales, Ma. Juanita L.                Group C       01-Mar-07    28-Feb-10                                                             847-9913                      MUntinlupa City
                                                                                                   Alabang, Muntinlupa City
                                                                                                                                                           438-3279
251   0450-A    SP Tiongson, Emmanuel M.                  Group C       01-Mar-07    28-Feb-10     64 7th Avenue, Cubao, Quezon City                                                       Quezon City
                                                                                                                                                           439-1211
                                                                                                   21 Fernandez Street, San Francisco Del Monte,
252   0451-A    SP Tan, Susan A.                          Group C       01-Mar-07    28-Feb-10                                                             374-4412                        Quezon City
                                                                                                   Quezon City
                                                                                                   23-C Summit One Tower, 530 Shaw Boulevard,
253   0098-F     F Alberto Pascual & Associates           Group C       01-Mar-07    28-Feb-10                                                             717-0594                      Mandaluyong Cit
                                                                                                   Mandaluyong City
                                                                                                   9th Flr. Strata 100 Building, F. Ortigas Jr., Ortigas
254   0099-F     F Garcia Lugue Vidal & Co., CPAs         Group C       01-Mar-07    28-Feb-10                                                             632-0601         631-2847        Pasig City
                                                                                                   Center, Pasig City
                                                                                                   U311 CK Business Center, Mile Long Building,
255   0100-F- SoleFPractitioner
         SP          Aclan Cailles Lo & Co., CPAs         Group C       02-Mar-07    01-Mar-10     Amorsolo cor. Herrera Streets, Legaspi Village,         899-6033                      Makati City
         F - Auditing Firm                                                                         Makati City                                                                   As of April 30, 2009
                                                                Type of         Date                                                                         TELEPHONE         FAX
       No.                           Name                                                  Expiry Date                        Address                                                           AREA
                                                              Accreditation   Accredited                                                                     NUMBER            NUMBER

256   0455-A    SP Abano, Patricio C.                           Group C       02-Mar-07    01-Mar-10     No. 2587 New Panaderos Street, Sta. Ana, Manila     564-7991                           Manila

                                                                                                         19 Crosley Lane, Liberty Homes, Alabang,            842-3104
257   0101-F     F P.R. Ramoso & Co., CPAs                      Group C       09-Mar-07    08-Mar-10                                                                                        Muntinlupa City
                                                                                                         Muntinlupa City                                     842-0394
                                                                                                                                                                               (032) 254-
258   0460-A    SP Ong, Mariano F.                              Group D       14-Mar-07    13-Mar-10     No. 45 Sepulveda Street, Cebu City                  (032) 253-4036                   Cebu City
                                                                                                                                                                                  7463
                                                                                                         32 Elm Street, New Marikina Subdivision, Marikina
259   0461-A    SP Villanueva, Valentin C.                      Group C       14-Mar-07    13-Mar-10                                                         645-0695                        Markina City
                                                                                                         City
                                                                                                         Suite 2109 Cityland Tower 1, 156 H.V. Dela Costa    812-4202
260   0102-F     F Pelayo Teodoro Santamaria & Co.              Group A       15-Mar-07    14-Mar-10                                                                           894-4793      MAkati City
                                                                                                         St., Salcedo Village, 1226 Makati City              892-3147
                                                                                                         Suite 702-A Victoria Building, 429 UN Avenue,
261   0465-A    SP Rejano, Roberto R.                           Group C       16-Mar-07    15-Mar-10                                                         521-2493                           Manila
                                                                                                         Ermita, Manila
                                                                                                                                                             801-1075
262   0469-A    SP Zabala, Corazon B.                           Group C       23-Mar-07    22-Mar-10     B13 L10 Pag-ibig Homes, Talon 4, Las Pinas City     806-3589                       LAs Piñas City
                                                                                                                                                             800-4056
263   0470-A    SP Mercado, Mirasol P.                          Group C       23-Mar-07    22-Mar-10     300 M Ponce St., Tibag, Baliwag, Bulacan            (044) 766-1469                    Bulacan
                                                                                                                                                             (083) 5524472
                                                                                                                                                                               (083) 552-
264   0471-A    SP Sabado, Raymond O.                           Group C       23-Mar-07    22-Mar-10     No. 01 Balagtas Street, General Santos City         (083) 301-3261               General Santos
                                                                                                                                                                                  5283
                                                                                                                                                             (083) 301-3262
265   0472-A    SP Veloso, Angelica R.                          Group C       23-Mar-07    22-Mar-10     1319 Jose Abad Santos, Tondo, Manila                253-3426                           Manila
                                                                                                         3519 Gumamela Duplex Compound, Gen. T. De
266   0473-A    SP Angeles, Lalaine I.                          Group C       23-Mar-07    22-Mar-10                                                        293-4841                          Valenzuela
                                                                                                         Leon, Valenzuela City
                                                                                                         Rm. 2304 AIC Gold Tower, Emeral Avenue cor.
267   0474-A    SP Go, Christopher C.                           Group C       23-Mar-07    22-Mar-10                                                        687-2848                          Pasig City
                                                                                                         Garnet Street, Ortigas Center, Pasig City
                                                                                                         RM. 1, Second Floor, Jasmin Tower, Buenavista St.,                    (062) 991-
268   0476-A    SP Gonzales, Cesar R.                           Group D       23-Mar-07    22-Mar-10                                                        (062) 991-1087                   Zamboanga
                                                                                                         Zamboanga City                                                           7912
                                                                                                         4A VYC Building, 26 E. Rodriguez Avenue, Quezon 732-0388
269   0477-A    SP Vitug, May V.                                Group D       23-Mar-07    22-Mar-10                                                                           824-4347      Quezon City
                                                                                                         City                                               824-1869
                                                                                                                                                            669-6230
270   0478-A    SP Cuenca, Sylvia R.                            Group D       23-Mar-07    22-Mar-10     B10 L9a Thatch Palm St., Palmera 1, Taytay, Rizal                                   Taytay, Rizal
                                                                                                                                                            671-9958
                                                                                                                                                             (045) 982-3241
                     Pascual, Feliciano, Santos, Bernardo &                                              Gov. A. Lugay Avenue, Mangga Dos Matatalaib,                          (045) 982-
271   0103-F     F                                              Group C       23-Mar-07    22-Mar-10                                                         (045) 982-4267                     Tarlac
                     Co.                                                                                 Tarlac City                                                              4267
                                                                                                                                                             (045) 982-6771
                                                                                                         Ground Floor, Aurora Arcade, Tabunok, Talisay,
272   0481-A    SP Labasan-Serna, Lourdes                       Group C       27-Mar-07    26-Mar-10                                                         (032) 273-8018                   Cebu City
                                                                                                         Cebu City
                                                                                                                                                                                            Lapu-lapu City,
273   0482-A    SP Seno, Myrna D.                               Group C       30-Mar-07    29-Mar-10     Sudtunggan Crossing, Basak, Lapu-lapu City          (032) 495-5523
                                                                                                                                                                                                Cebu
                                                                                                         15359 Sto. Nino Street, San Agustin, Moonwalk,      821-5931
274   0483-A    SP Alcazar, Crestita F.                         Group C       30-Mar-07    29-Mar-10                                                                                        PAranaque City
                                                                                                         Paranaque City                                      776-5989
                                                                                                                                                             634-8907
275   0104-F     F Mendoza, Ignacio & Company                   Group C       30-Mar-07    29-Mar-10     25 San Pablo St., Kapitolyo, Pasig City                                              Pasig City
                                                                                                                                                             747-7636
                                                                                                         5th Flr., Cacho Gonzalez Bldg., 101 Aguirre St., LV,
276   0485-A    SP Galang, Ronaldo R.                           Group C       30-Mar-07    29-Mar-10                                                          812-9153                       MAkati City
                                                                                                         Makati City
                                                                                                         Blk. 14, Lot 10 Phase 1C Annex Centro de San                                         Sta. Rosa,
277   0105-F     F Gabriel Mapanoo & Co.                        Group C       02-Apr-07     01-Apr-10                                                         (049) 838-1471
                                                                                                         Lorenzo, Santa Rosa City, Laguna                                                      Laguna
                                                                                                         Rm. 301 ER Caraan Building, Sta. Cruz, Bauan,
278   0106-F     F S. Cabral, N. Magnaye & Co.                  Group C       02-Apr-07     01-Apr-10                                                         (043) 727-2914                  Batangas
                                                                                                         Batangas
                                                                                                         4581 Baron Street cor. Solchuaga St., Brgy. Tejeros, 890-1478
279      SP
      0107-F- SoleFPractitioner
                     A.Q. Sevilla and Company                   Group C       02-Apr-07     01-Apr-10                                                                                      Makati City
         F - Auditing Firm                                                                               Makati City                                          890-1885             As of April 30, 2009
                                                            Type of         Date                                                                           TELEPHONE        FAX
        No.                           Name                                             Expiry Date                        Address                                                          AREA
                                                          Accreditation   Accredited                                                                       NUMBER           NUMBER
280   0490-A     SP Perianes, Mercedita T.                  Group C       02-Apr-07     01-Apr-10    B6 L35 Carville Homes, Tanza, Navotas                 450-8720                       Navotas

281   0491-A     SP Viray, Lily D.                          Group C       02-Apr-07     01-Apr-10    No. 5 Dideles Bldg., Alunan Avenue, Koronadal City (083) 2284-4383                Koronadal City

                                                                                                     U-504 Midland Plaza Condominium, Adriatico St.,
282   0492-A     SP Arellano, Adeliza S.                    Group C       02-Apr-07     01-Apr-10                                                     521-6047                             Manila
                                                                                                     Ermita, Manila
                                                                                                     B73, L23 Inang Bayan St., Greater Lagro, Quezon
283   0493-A     SP Sevilla, Imperatriz M.                  Group D       02-Apr-07     01-Apr-10                                                     418-7244                          Quezon City
                                                                                                     City
                                                                                                     4th Floor, State Center Building, Juan Luna St.,
284 PA-C-008-A SP Gatchalian, Maribeth T.                   Group D       04-Apr-07    04-Aug-07                                                      242-1521 loc 128                     Manila
                                                                                                     Binondo, Manila
285   0494-A     SP Francisco-Trillana, Ma. Herminia C.     Group D       04-Apr-07     03-Apr-10    921 San Agustin, Hagonoy, Bulacan                (044) 793-8716                      Bulacan
                                                                                                     Mezzanine Floor, RDRDC Building, Pioneer Avenue,
286   0495-A     SP Garsuta, Felix Jr. A.                   Group C       04-Apr-07     03-Apr-10                                                     (083) 552-4043                   General Santos
                                                                                                     General Santos City

287   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

                                                                                                                                                           341-5305
288   0497-A     SP Villanueva, Arnel Jude L.               Group C       12-Apr-07     11-Apr-10    Montalban Building, AD Curato Street, Butuan City                                  Butuan City
                                                                                                                                                           225-2380

289   0499-A     SP Tagnia, Joycellyn V.                    Group C       13-Apr-07     12-Apr-10    7825-E JB Roxas St., Barangay Olympia, Makati City897-0713             870-8222    MAkati City

                                                                                                                                                           361-5514
290   0500-A     SP Po-Tang, Lolita C.                      Group C       13-Apr-07     12-Apr-10    Rm. 507 Aurelio Building, 9th Avenue, Caloocan City                               Caloocan City
                                                                                                                                                           323-7953
                                                                                                     54 Rainbow Street cor. White Street, Munting          632-7045
291   0501-A     SP Puquiz, Natividad B.                    Group D       16-Apr-07     15-Apr-10                                                                                        PAsig City
                                                                                                     Bahayan Subd., Pinagbuhatan, Pasig City               633-8033
292   0502-A     SP Rodriguez, Wilfrido C.                  Group C       16-Apr-07     15-Apr-10    7 CRM Imelda Street, BF Almanza, Las Pinas            805-2728                    LAs Piñas City
                                                                                                     1014 4th Floor, Powing Building, G. Masangkay
293 PA-C-011-A SP Tan, Mary C.                              Group C       16-Apr-07    16-Aug-07                                                      244-9085                             Manila
                                                                                                     Street, Binondo, Manila
                                                                                                     Unit 2G Cluster 5 U.N. Gardens Condominium, 1111
294   0503-A     SP Tejero, Lyrma F.                        Group C       16-Apr-07     15-Apr-10                                                     400-0272                             MAnila
                                                                                                     Cristobal Street, Paco, Manila
                                                                                                     B3 L4 Aurora St., Isidora Hills Subd., Diliman,  931-1667
295 PA-D-012-A SP Irinco, Melissa P.                        Group D       16-Apr-07    16-Aug-07                                                                                        Quezon City
                                                                                                     Quezon City                                      952-9537
                                                                                                     U1505 OMM-CITRA Building, San Miguel Avenue, 647-4120
296   0504-A     SP Quinto-Gonzaga, Norma E.                Group C       16-Apr-07     15-Apr-10                                                                                        PAsig City
                                                                                                     Ortigas Center, Pasig City                       647-4122
297   0505-A     SP Lim, Felisa C.                          Group C       16-Apr-07     15-Apr-10    1013 Juan Luna Street, Tondo, Manila             245-0938                             MAnila
                                                                                                     Unit 622 Imperial Palace Suites, Tomas Morato
298   0506-A     SP Ayo, Jubal L.                           Group C       16-Apr-07     15-Apr-10                                                     374-8801                          Quezon City
                                                                                                     Avenue cor. Timog Avenue, Quezon City
                                                                                                                                                      254-3504
299   0507-A     SP Becoy, Leopoldo C.                      Group C       16-Apr-07     15-Apr-10    15 Goohan Subdivision, Banawa, Quezon City                                          Cebu City
                                                                                                                                                      254-3515
300   0508-A     SP Quing Jocelyn L.                        Group D       17-Apr-07     16-Apr-10    811-D Padilla Street, San Miguel, Manila         736-3330                            MAnila
301   0509-A     SP Nieva, Amorsolo S.                      Group C       17-Apr-07     16-Apr-10    61 Enriquez Street, Lucena Citu                  (042) 373-2904                    lucena City
                                                                                                                                                      929-3727
302   0108-F      F Tabtab, Tabtab & Co.                    Group C       18-Apr-07     17-Apr-10    36 South Maya Street, Philam Homes, Quezon City                                    Quezon City
                                                                                                                                                      925-1552
303   0511-A     SP Bithao, Jose V.                         Group C       19-Apr-07     18-Apr-10    1002 Lualhati St., Tondo, Manila                 245-1593                            MAnila
                                                                                                     Rm. 203, Lee Business corner Juan Luna Dela Cruz (082) 225-3744
304   0109-F      F L.C. Bonguyan & Co.                     Group C       19-Apr-07     18-Apr-10                                                                                        Davao City
                                                                                                     Streets, Davao City                              (082) 226-3692
                                                                                                                                                           711-6107
305   0514-A     SP Hipolito, Erlinda S.                    Group C       23-Apr-07     22-Apr-10    1422 Kalimbas St., Sta. Cruz, Manila                  711-5445         711-5438      MAnila
                                                                                                                                                           732-6068
                                                                                                     23 C. Zaragosa St., BF Resort Village, Talon II, Las
306 PA-D-015-A SP Magtira-Cajucom, Zenaida                  Group D       02-May-07    02-Sep-07                                                          874-5219                     LAs Piñas City
         SP - Sole Practitioner                                                                      Pinas City
         F - Auditing Firm                                                                                                                                                      As of April 30, 2009
                                                       Type of         Date                                                                          TELEPHONE        FAX
        No.                            Name                                       Expiry Date                         Address                                                        AREA
                                                     Accreditation   Accredited                                                                      NUMBER           NUMBER
307   0515-A     SP Garcia, Ma. Teresa S.              Group D       02-May-07    01-May-10 20 A. Mabini St., Caloocan City                          285-2742                    Caloocan City
308   0516-A     SP Diaz, Mercedez P.                  Group C       02-May-07    01-May-10 1052 J. Nakpil St., Malate, Manila                       524-2272         810-3892      MAnila
                                                                                            Rm. 804-B State Centre Bldg., 333 Juan Luna St.,
309   0517-A     SP Sy, Nancy T.                       Group C       02-May-07    01-May-10                                                          242-1009                        MAnila
                                                                                            Binondo, Manila
                                                                                            Teachers Village, Marfrancisco, Pinamalayan,             (043) 284-3651
310 PA-D-017-A SP Mangrobang, Victoria C.              Group D       03-May-07    02-Sep-07                                                                                         Mindoro
                                                                                            Oriental Mindoro                                         (043) 284-4077
311   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
                                                                                            No. 83 Atis Road, Northern Hills, Malabon, Metro
312   0519-A     SP Ng, Poy Fon T.                     Group C       03-May-07    02-May-10                                                          361-7901                       Malabon
                                                                                            Manila
                                                                                            4th Blk. Dolores Homesite, San Fernando City,            (045)961-1556
313   0520-A     SP Torno, Romeo G.                    Group C       04-May-07    03-May-10                                                                                        Pampanga
                                                                                            Pampanga                                                 (045) 963-6975
                                                                                            1072 Sierra Madre St., Montevilla Subd., Bilibiran,
314   0521-A     SP Jiz De Ortega, Reysalina M.        Group C       04-May-07    03-May-10                                                          652-8390         652-6272       Rizal
                                                                                            Binangonan, Rizal
315   0522-A   SP Lee, Santiago Jr. G.                 Group C       07-May-07    06-May-10 159 Salazar St., Tacloban City                           523-9625                    Tacloban City
316 PA-D-019-A SP Bautista, Rosa Maria V.              Group D       08-May-07    08-Sep-07 1571 -A 15th Street Main Paco, Manila                    559-0062                       MAnila

317 PA-D-022-A SP Cahilig, Angelina S.                 Group D       11-May-07    11-Sep-07     No. 26 Mariposa St., Antipolo Hills, Antipolo City   0927-508-6654                  Antipolo

                                                                                            Rm. 214 Kingsville Arcade, Marcos Highway, Brgy.
318   0523-A     SP Arzadon, Araceli Q.                Group C       11-May-07    10-May-10                                                    647-0624                             Antipolo
                                                                                            Mayamot, Antipolo City
                                                                                            ADP Business Center, Mangga II, Matatalaib, Tarlac
319   0524-A     SP Santos, Nilda R.                   Group D       11-May-07    10-May-10                                                    (045) 982-6771                        Tarlac
                                                                                            City, Tarlac
                                                                                                                                                                      (054) 288-
320   0527-A     SP Follosco, Melvin A.                Group D       17-May-07    16-May-10 San Esteban, Nabua, Camarines Sur                        (054) 288-4332              Camarines Sur
                                                                                                                                                                         4296
                                                                                            No. 64 Coral St., City Heights Subdivision, Bacolod
321   0528-A     SP Khia, Rodolfo R.                   Group C       17-May-07    16-May-10                                                          (034) 433-2190               Bacolod City
                                                                                            City
                                                                                            1802 Cityland Pasong Tamo Tower , Chino Roces            894-3642
322 PA-C-023-A SP Aguirre, Michael L.                  Group C       17-May-07    17-Sep-07                                                                                        Makati City
                                                                                            Avenue, Makati City                                      893-0486
                                                                                            U-802 Platinum 2000 Bldg., No. 7 Annapolis St.,
323   0111-F      F J.C. Aruego & Associates, CPAs     Group C       17-May-07    16-May-10                                                          723-4381 to 83   723-9779      San juan
                                                                                            Greenhills, San Juan, Metro Manila
                                                                                            534 Sapphire Street, Posadas Village, Sucat,
324   0531-A     SP Alfafara, Filipina G.              Group C       24-May-07    23-May-10                                                          812-8080                    Muntinlupa City
                                                                                            Muntinlupa
                                                                                            12/F Equitable Bank Tower, 8751 Paseo de Roxas,
325   0532-A     SP Lopez, Leonardo B.                 Group D       24-May-07    23-May-10                                                          886-0601         886-0611    MAkati City
                                                                                            Makati City

326   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

                                                                                                No. 443 Mangga St., Lakeview Homes, Muntinlupa
327   0534-A     SP Carpio, Adelaida A.                Group C       24-May-07    23-May-10                                                    861-9243                          Muntinlupa City
                                                                                                City
                                                                                                2nd Floor TMBC Bldg., 6772 Ayala Avenue, Makati
328   0112-F      F Abuel Yu Villar & Co.              Group C       24-May-07    23-May-10                                                          812-8362         817-6116    MAkati City
                                                                                                City
                                                                                                                                                  682-7952
329 PA-D-025-A SP Ong-Espiritu, Ma. Melina V.          Group D       24-May-07    24-Sep-07     Front Masinag Market, Marcos Highway, Antipolo City                   682-7952      Antipolo
                                                                                                                                                  250-2581
                                                                                                Block 49, Lot 1, Robinsons Homes East, Barangay
330   0536-A     SP Ignacio, Eduardo D.                Group C       25-May-07    24-May-10                                                       671-8966                          Antipolo
                                                                                                San Jose, Antipolo City
                                                                                                393 Topaz Street, Sto. Nino Community, Matina,
331   0537-A     SP Camit, Calixto C.                  Group C       25-May-07    24-May-10                                                       222-2463                         Davao City
                                                                                                Davao City
332   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
                                                                                                161 Aguirre Avenue, BF Homes, Sucat, Paranaque
333   0539-A     SP Villena, Teresita B.               Group C       01-Jun-07    31-May-10                                                       825-0213                       PAranaque City
         SP - Sole Practitioner                                                                 City
         F - Auditing Firm                                                                                                                                                As of April 30, 2009
                                                                 Type of         Date                                                                          TELEPHONE         FAX
         No.                            Name                                                Expiry Date                        Address                                                             AREA
                                                               Accreditation   Accredited                                                                      NUMBER            NUMBER
334 PA-D-031-A SP Chua, Felipe T.                                Group D       01-Jun-07     01-Oct-07    3174 Mulawin Street, UPS2, Paranaque City      823-2112                              PAranaque City
                                                                                                                                                         (078) 652-1145
335     0540-A     SP Guzman, Cesar G.                           Group D       01-Jun-07    31-May-10 Babaran Bldg., Rizal Avenue, Cauayan City, Isabela                                          Isabela
                                                                                                                                                         (078) 652-2089
336     0113-F      F Castaneda & Associates                     Group D       04-Jun-07    03-Jun-10 61 Kanlaon Street, Mandaluyong City                533-4962                             Mandaluyong Cit

337     0542-A     SP Rojas, Florencio Jr. Y.                    Group C       06-Jun-07     05-Jun-10    35-B Oval Street, Mabuhay Subdivision, Pasig City 656-1851                             Pasig City

                                                                                                                                                             291-7837
338     0543-A     SP Agustin, Antonio P.                        Group D       06-Jun-07     05-Jun-10    No. 001 E. Esteban St., Dalandanan, Valenzuela City                                  Valenzuela City
                                                                                                                                                             444-4149
                                                                                                          No. 8 Scout Borromeo Street, South Triangle,
339 PA-D-032-A SP Abala-Genito, Vilma B.                         Group D       06-Jun-07     06-Oct-07                                                       411-5334                           Quezon City
                                                                                                          Quezon City
                        Siggaoat Tan-Siggaoat Atienza & Lim,                                              Room 406 Wing B, Concorde Bldg., Benavidez St., 816-7532
340     0114-A      F                                            Group C       06-Jun-07     05-Jun-10                                                                                          MAkati City
                        CPAs                                                                              Legaspi Village, Makati City                       812-3736
                                                                                                                                                                                 (044) 711-
341     0546-A     SP Dulatas, Tomas P.                          Group C       07-Jun-07     06-Jun-10    159 Sta. Rosa 1, Marilao, Bulacan                    (044) 248-8127                     Bulacan
                                                                                                                                                                                    5446
                                                                                                          516 Cordillera St., Brgy. Highway Hills, Mandaluyong 535-7941
342     0115-A      F I.A. Cancino, Jr. & Co.                    Group C       07-Jun-07     06-Jun-10                                                                                        MAndaluyong Cit
                                                                                                          city                                                 535-7942
343     0549-A     SP Jambalos, Fe N.                            Group D       08-Jun-07     07-Jun-10    1218 Kundiman St., Sampaloc, Manila                  743-7046                            Manila

                                                                                                          No. 200 Amethyst Street cor. Jade, Greenheights
344     0550-A     SP Retales, Arden D.                          Group C       14-Jun-07     13-Jun-10                                                      419-2860                            Quezon City
                                                                                                          Subdivision, San Bartolome, Novaliches, Quezon City

345     0116-F      F Dumaraos and Limbo, CPAs                   Group C       14-Jun-07     13-Jun-10    3 Gardenia Street, Green Park, Cainta, Rizal         746-3071                         Cainta, Rizal
                                                                                                                                                               895-1505
346     0552-A     SP Santiago-Opena, Teresita                   Group C       14-Jun-07     13-Jun-10    No. 5 Road 8-B, UPS 5, Paranaque City                                                Paranaque City
                                                                                                                                                               7504723
                                                                                                          17 Mars St., Congressional Subd. II, Tandang Sora,
347     0553-A     SP Aquino, Dante G.                           Group D       19-Jun-07     18-Jun-10                                                         454-1959          453-4351       Quezon City
                                                                                                          Quezon City
348     0554-A     SP Carpena, Lualhati N.                       Group D       19-Jun-07     18-Jun-10    Zeramyr I Subdivision, Sta. Rosa, Laguna             (049) 534-2060                     Laguna
                                                                                                          No. 3 San Isidro Arcade, Better Living Subd.,
349 PA-C-035-A SP Tan-Peregrino, Ma. Lourdes R.                  Group C       19-Jun-07     19-Oct-07                                                         776-4798                        Paranaque City
                                                                                                          Paranaque City
                                                                                                          No. 6 Lime Street, Concepcion Dos, SSS Village,
350
      PA-D-036-A SP Campos, Cristeta M.                          Group D       19-Jun-07     19-Oct-07    Marikina City                                       940-1892                        Marikina City
                                                                                                          Unit 607 Prestige Tower, Emerald Avenue, Ortigas
351     0117-F      F KL Siy & Associates                        Group A       20-Jun-07     19-Jun-10                                                        634-6972           687-4795        Pasig City
                                                                                                          Center, Pasig City
                                                                                                          136 M. L. Quezon Avenue, Brgy. San Isidro, Angono,451-0015
352 PA-C-038-A SP Bautista, Efren B.                             Group C       21-Jun-07     21-Oct-07                                                                                         Angono, Rizal
                                                                                                          Rizal                                               295-3104
                                                                                                          347 Uni-world Building, National Hi-way, San Vicente                   (049) 511-
353     0118-F      F Layug, Reano and Associates. CPAs          Group D       21-Jun-07     20-Jun-10                                                        (049) 511-6792                      Laguna
                                                                                                          Binan, Laguna                                                             6792
                                                                                                          58 Amelita Street, BF Homes, Almanza Dos, Las
354     0558-A     SP Mencias, Antonio C.                        Group C       22-Jun-07     21-Jun-10                                                        801-0232           800-6575 LAs Piñas City
                                                                                                          Pinas City
                                                                                                          2019 Raminel Subdivision, T. Santiago St.,
355     0559-A     SP Sagun, Jose I.                             Group C       22-Jun-07     21-Jun-10                                                        294-4798                           Valenzuela
                                                                                                          Valenzuela City
                                                                                                          Blk. 3, Lot 21, St. Francis Village, San Bartolome,
356 PA-C-039-A SP Basco, Nelly G.                                Group C       22-Jun-07     22-Oct-07                                                        419-8256                          Quezon City
                                                                                                          Novaliches, Quezon City
                                                                                                          Rm. 213, West East Building, 815 S. Reyes St., Sta.
357 PA-C-040-A SP Dizon, Perla C.                                Group C       26-Jun-07     26-Oct-07                                                        746-9303                            MAnila
                                                                                                          Cruz, Manila

358     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

359     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
           SP - Sole Practitioner
           F - Auditing Firm                                                                                                                                                         As of April 30, 2009
                                                     Type of         Date                                                                            TELEPHONE         FAX
        No.                            Name                                     Expiry Date                         Address                                                           AREA
                                                   Accreditation   Accredited                                                                        NUMBER            NUMBER
                                                                                              Block 9, Lot 29, Golden City Subdivision, Taytay,
360 PA-D-041-A SP Wanagen, Joel P.                   Group D       03-Jul-07    03-Nov-07                                                            658-4578          433-3126    Taytay, Rizal
                                                                                              Rizal
                                                                                              Room 5A, 2/F ORODEC Building, Tiano Bros.-                               (088) 857-
361   0119-F      F Eduardo C. Cuenca & Co.          Group C       04-Jul-07     03-Jul-10                                                           (08822) 711-669              Cagayan de Oro
                                                                                              Pacana Streets, Cagayan de Oro City                                         9169
362   0563-A     SP Duka, Emmanuel L.                Group C       05-Jul-07     04-Jul-10    B4 L1 Celina Homes, Camarin, Caloocan City             962-8687                      Caloocan City
                                                                                                                                                                       (043) 600-
363   0564-A     SP Olmo, Dante C.                   Group C       05-Jul-07     04-Jul-10    42 Gen. Tinio Street, Cabanatuan City, Nueva Ecija (044) 463-1113                     Cabanatuan
                                                                                                                                                                          0524
                                                                                              No. 291 Coconut Palm St., Palmera Hills-I, Ortigas 660-4269
364   0565-A     SP Magcalas, Rudy L.                Group C       05-Jul-07     04-Jul-10                                                                             660-4269    Taytay, Rizal
                                                                                              Avenue Extension, Taytay, Rizal                    669-1058
                                                                                              No. 10 Raymund Street, Airport Subdivision, Bacolod
365 PA-C-042-A SP Delos Santos, Salome G.            Group C       05-Jul-07    05-Nov-07                                                        (034) 434-3146                    Bacolod City
                                                                                              City

                                                                                              Unit 1606 Medical Plaza Makati, Amorsolo corner
366   0120-F      F MG Madrid & Company              Group A       05-Jul-07     04-Jul-10                                                           893-0001          893-0009     MAkati City
                                                                                              Dela Rosa Streets, Legaspi Village, Makati City

367   0569-A     SP Mora, Rheneir P.                 Group C       13-Jul-07     12-Jul-10    Inayagan, Naga, Cebu                                   (032) 273-2477                 Cebu City
                                                                                              No. 16 Narra Street, Cristina Subd., Concepcion,
368   0121-F      F Vergel De Dios & Co.             Group C       17-Jul-07     16-Jul-10                                                           942-0298                      Marikina City
                                                                                              Marikina City
                                                                                                                                                     (064) 200-3059
369   0572-A     SP Pernato, Ramonito D.             Group C       18-Jul-07     17-Jul-10    No. 9 Burgos St., Tacurong City, Sultan Kudarat                                      Tacurong city
                                                                                                                                                     (064) 384-1332
                                                                                              C Building, Tiano-Pacana Streets, Cagayan de Oro
370   0573-A     SP Rodriguez, Ferdinand A.          Group D       19-Jul-07     18-Jul-10                                                          (088) 857-9006                Cagayan de Oro
                                                                                              City
                                                                                              No. 1 Everlasting St., Phase 6A-1, Pacita Complex I,
371   0574-A     SP Besa, Virginia D.                Group C       26-Jul-07     25-Jul-10                                                          869-2968           244-4386      Laguna
                                                                                              San Pedro, Laguna
372 PA-D-043-A SP Ang, Jerrry T.                     Group D       01-Aug-07    01-Dec-07     Eastern Cavinitan, Virac, Catanduanes                 (052) 811-3539                 Catanduanes
                                                                                              Rm. 307 I-care Building, Legaspi St., Legaspi Village
373   0575-A     SP Alba, Merlita P.                 Group D       01-Aug-07     31-Jul-10                                                          819-5403           817-4230     MAkati City
                                                                                              Makati City
                                                                                              274 M. Clara Street cor. T. Jacinto Street, 12th      362-58-93
374   0576-A     SP Pabustan, Norberto V.            Group C       01-Aug-07     31-Jul-10                                                                                         Caloocan City
                                                                                              Avenue, Grace Park, Caloocan City                     361-04-33

                                                                                              Room 400-G1 N. Dela Merced Building, Quezon
375   0577-A     SP David, Jesus N.                  Group C       03-Aug-07    02-Aug-10                                                            373-3527                      Quezon City
                                                                                              Avenue cor. West Avenue, Quezon City

376   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
                                                                                              No. 77 Altu Bldg., Sct. Tobias cor. Mo. Ignacia St.,   374-2990
377   0122-F      F Tulio Evangelista, Lim & Co.     Group A       09-Aug-07    08-Aug-10                                                                                          Quezon City
                                                                                              Diliman, Quezon City                                   374-2989

378   0580-A     SP Abela, Elpidio D.                Group D       10-Aug-07    09-Aug-10     Abela Road, Kay Pian, San Jose del Monte, Bulacan 636-0895                             Bulacan

                                                                                                                                                     433-1865
379   0581-A     SP Magboo, Vicente Jr. M.           Group D       10-Aug-07    09-Aug-10     45 Molave Street, Project 3, Quezon City                                             Quezon City
                                                                                                                                                     995-0308
                                                                                                                                                     (043) 726-2247
380   0582-A     SP Alday-Perez, Rosalinda           Group C       10-Aug-07    09-Aug-10     Banay-Banay 1, San Jose, Batangas                                                     Batangas
                                                                                                                                                     (043) 726-3139
                                                                                                                                                     921-4353
381   0123-F      F Tolomeo D. Ligutan & Co.         Group D       10-Aug-07    09-Aug-10     46 Masikap Street, Quezon City                                           454-0118    Quezon City
                                                                                                                                                     433-8232
                                                                                              Room 308 Anita Building, Timog Avenue corner           376-2576          372-0812
382   0584-A     SP Pasco, Nelia Y.                  Group D       14-Aug-07    13-Aug-10                                                                                          Quezon City
                                                                                              Quezon Avenue, Quezon City                             372-7850          372-9811
                                                                                              27 Sampaguita Street, Bahayang Pag-asa
383   0585-A     SP Meneses, Domingo A.              Group C       14-Aug-07    13-Aug-10                                                            292-4420                     Valenzuela City
                                                                                              Subdivision, Maysan Road, Valenzuela City
                                                                                              6-C, Door A, Kapitan Akong Street, Marulas,            293-5579
384 PA-D-044-A        Pangan, Rodante, M.            Group D       14-Aug-07    14-Dec-07                                                                                         Valenzuela City
                SP
         SP - Sole Practitioner                                                               Valenzuela City                                        445-2576
         F - Auditing Firm                                                                                                                                                 As of April 30, 2009
                                                        Type of         Date                                                                          TELEPHONE        FAX
        No.                          Name                                          Expiry Date                        Address                                                          AREA
                                                      Accreditation   Accredited                                                                      NUMBER           NUMBER
                                                                                                 116 Texas Street, Pasog Greenpark Village, Dela
385 PA-C-045-A SP Leyson, Agapito, Jr. A.               Group C       16-Aug-07    16-Dec-07                                                          646-9104                        PAsig City
                                                                                                 Paz, Pasig City
                                                                                                 3/F GJ Building, 385 Quezon Avenue, West            411-1489          373-3489
386   0124-F     F Odsinada, Rivera & Co.               Group C       22-Aug-07    21-Aug-10                                                                                         Quezon City
                                                                                                 Triangle, Quezon City                               845-0857          845-0769
                                                                                                                                                     436-6755
387   0588-A    SP Salvacion, Louello V.                Group C       22-Aug-07    21-Aug-10     35 Maningning Street, Sikatuna Village, Quezon City                   921-5625      Quezon City
                                                                                                                                                     921-5625
                                                                                                 6/F Northridge Plaza Bldg., 12 Congessional Avenue
388   0589-A    SP Batino, Ma. Heideliza H.             Group D       22-Aug-07    21-Aug-10                                                         929-2140                        Quezon City
                                                                                                 Brgy. Toro, Quezon City
                                                                                                 Room 202MF Tiaoqui Building, Plaza Sta. Cruz,
389   0590-A    SP Abarro, Wilfredo W.                  Group D       28-Aug-07    27-Aug-10                                                         733-0093                          MAnila
                                                                                                 Manila
390   0125-F     F Selecios Bautista & Co.              Group C       28-Aug-07    27-Aug-10     9190-B Pateros St., Rizal Village, Makati City      896-4178           897-6903     MAkati City
                                                                                                 Room 14, JTL Building, B.S. Aquino Drive, Bacolod                     (034) 434-
391   0592-A    SP Hinolan, Ian F.                      Group D       30-Aug-07    29-Aug-10                                                         (043) 433-2236                  Bacolod City
                                                                                                 City                                                                     2574

392 PA-C-047-A SP Repuela, Anselma C.                   Group C       30-Aug-07    30-Dec-07     Blk. 22, Lot 22 Golden City Subdivision, Taytay, Rizal660-6535        660-6535     Taytay, Rizal

393   0593-A    SP Pizarro, Enrico T.                   Group D       05-Sep-07    04-Sep-10     A. Roxas Street, Poblacion Dos, Marilao, Bulacan     (044) 711-7869                   Bulacan

                                                                                                 1420 Grasshopper Street, Maysapang, Ibayo,
394 PA-D-048-A SP Bonsato, Ely V.                       Group D       05-Sep-07     05-Jan-08                                                         839-4256                         Taguig
                                                                                                 Ususan, Taguig City
                                                                                                                                                      650-4871
395   0594-A    SP San Esteban, Erlinda C.              Group C       05-Sep-07    04-Sep-10     No. 74 Rodriguez Avenue, Teresa, Rizal                                                 Rizal
                                                                                                                                                      650-4877
                                                                                                                                                      (046) 431-0740   (046) 471-
396   0126-F     F B.F. Medina & Co.                    Group C       12-Sep-07    11-Sep-10     938 R. Santos St., Caridad, Cavite City                                             Cavite City
                                                                                                                                                      (046) 970-1913      3646
397 PA-D051-A SP Buencamino, Anita S.                   Group D       12-Sep-07     12-Jan-08    Ilawod, Camalig, Albay                               (046) 970-5307                    Albay
                                                                                                 No. 8 Civic corner Escort Street, Village East Homes
398   0597-A    SP Egwaras, Jocelyn V.                  Group D       13-Sep-07    12-Sep-10                                                          240-2590         240-2590         Rizal
                                                                                                 Cainta, Rizal
                                                                                                                                                                       (084) 400-
399   0127-F     F Agunod, Torejano & Co.               Group C       13-Sep-07    12-Sep-10     804 Lapulapu Street, Tagum City, Davao del Norte     (084) 218-1252                 Tagum City
                                                                                                                                                                          1474
                                                                                                 Rm. 227 Queensland Building, Dolores, San
400   0599-A    SP Cruz, Jose T.                        Group C       14-Sep-07    13-Sep-10                                                          (045) 961-4501                 Pampanga
                                                                                                 Fernando City, Pampanga
                                                                                                 Unit 3, 9th Floor, Galleria Corporate Center, EDSA   638-8014
401   0128-F     F Villaruz, Villaruz & Co., CPAs       Group A       14-Sep-07    13-Sep-10                                                                           687-4787      Quezon City
                                                                                                 corner Ortigas Avenue, Quezon City                   638-3099
402   0602-A    SP Santos, Jaime B.                     Group C       17-Sep-07    16-Sep-10     565 M. Pacundo St., Pasay City                       805-5253         800-8167      Pasay City
                                                                                                 73 B. Aldana Street, San Isidro Subdivision,
403   0603-A    SP Luna-Santos, Melania L.              Group D       17-Sep-07    16-Sep-10                                                          873-6806                      LAs Piñas City
                                                                                                 Pamplona I, Las Pinas City
                                                                                                                                                                       (082) 241-
404   0604-A    SP Opamin, Annaabelle I.                Group C       18-Sep-07    17-Sep-10     Blk. 3, Lot 13, NHA Mamay, Buhangin, Davao City      (082) 241-8438                 Davao City
                                                                                                                                                                       0697
                                                                                                 No. 48 Interior Sampaloc Street, Dildera 2 NAIA,
405   0605-A    SP Mendoza, Wednesday R.                Group D       01-Jun-07     01-Oct-07                                                         853-4283                       Pasay City
                                                                                                 Pasay City
406   0607-A    SP Yap, Ramon C.                        Group D       16-Apr-07    16-Aug-07     30 Notre Dame St., Cubao, Quezon City                912-2904         912-5045      Quezon City
                                                                                                 Suite 204 Young Trade Building, Gen. Malvar,
407 PA-C-052-A SP Manuel, Ma. Victoria E.               Group C       28-Sep-07     28-Jan-08                                                         421-4708                       Quezon City
                                                                                                 Cubao, Quezon City
                                                                                                 31 Rolls Royce Avenue, Davao Executive Homes,                         (082) 221-
408   0608-A    SP Albarracin-Damole, Concepcion        Group D       03-Oct-07     02-Oct-10                                                         (082) 292-4263                 Davao City
                                                                                                 Matina, Davao City                                                       6789
                                                                                                 Blk. 13, L 14 Mandarin Homes II, Malagasang II,
409   0609-A    SP Villanueva, Mary Ann F.              Group C       03-Oct-07     02-Oct-10                                                         245-2306                         Cavite
                                                                                                 Imus, Cavite
                                                                                                 B87 L24 Narra Street, Neopolitan Sitio Seville,
410 PA-C-053-A SP Lozano, Ma. Luz S.                    Group C       03-Oct-07    03-Feb-08                                                          417-0757                       Quezon City
         SP - Sole Practitioner                                                                  Quezon City
411   0129-F AuditingAmpil, Elises, Ciudadano & Co.
         F -      F Firm                                Group A       04-Oct-07     03-Oct-10    Unit 5, Dakudao Bldg., Duterte St., Davao City                             As of April 30, 2009
                                                                                                                                                                                    Davao City
                                                       Type of         Date                                                                          TELEPHONE          FAX
        No.                           Name                                        Expiry Date                        Address                                                             AREA
                                                     Accreditation   Accredited                                                                      NUMBER             NUMBER
                                                                                                Room 14, JTL Building, B.S. Aquino Drive, Bacolod                       (034) 434-
412   0611-A     SP Hinolan, Roberto L.                Group D       09-Oct-07     08-Oct-10                                                      (043) 433-2236                      Bacolod City
                                                                                                City                                                                       2574
                                                                                                Rm. 307, Centro Mariano Building, Osmena Street, (088) 857-1637                      Cagayan de oro
413   0612-A     SP Lao, Reolito V.                    Group C       09-Oct-07     08-Oct-10
                                                                                                Cagayan de Oro City                               (08822) 726920                         City

414              SP Guerra, Enrique Jr. S.             Group C       09-Oct-07     08-Oct-10    191-A Don Toribio Street, Tetuan, Zamboanga City (062) 991-5727                       Zamboanga
      0613-A
415   0614-A     SP Mendeja, Ma. Judith K.             Group D       09-Oct-07     08-Oct-10    Bagong Bayan I, Bongabong, Oriental Mindoro        (043) 448-0065                       Mindoro
416   0615-A     SP Natividad, Gina P.                 Group C       09-Oct-07     08-Oct-10    714B Montana Street, Sampaloc, Manila              749-8050                             MAnila
                                                                                                No. 2 Rm. 303 One Beatirz Tower. Lauan, Project 3,
417                                                                                09-Oct-10
      0616-A     SP Villanueva, Noel M.                Group D       10-Oct-07                  Quezon City                                        434-8930                           Quezon City
                                                                                                Rm. 302, STP Bldg., Dasmarinas St., Binondo,
418   0617-A     SP Quijano-Que, Juvy P.               Group D       10-Oct-07     09-Oct-10                                                       247-1984                              MAnila
                                                                                                Manila
                                                                                                                                                   731-5320
419   0618-A     SP Bautista, Imelda V.                Group C       11-Oct-07     10-Oct-10    1042 A.H. Lacson St., Sampaloc, Manila                                  732-5814         MAnila
                                                                                                                                                   731-5325

420 PA-D-056-A SP Rosario, Miguel Jr., R.              Group D       11-Oct-07    11-Feb-08     49 Yugoslavia Street, Better Living, Paranaque City 823-4765            821-5379 PAranaque City

                                                                                                U17 The Palm Tower, St. Paul Road, Sa Antonio
421   0619-A     SP Pangilinan, Rosalina R.            Group D       11-Oct-07     10-Oct-10                                                         847-5759           896-9204      MAkati City
                                                                                                Village, Makati City

422   0130-F      F Banaria, Banaria & Company         Group C       16-Oct-07     15-Oct-10    10 Scout Bayoran St., South Triangle, Quezon City 372-4282                            Quezon City

                                                                                                Rm. 25, Iloilo Central Market Building, Iznart Street,
423   0622-A     SP Banguiran, John SA.                Group C       16-Oct-07     15-Oct-10                                                           (033) 337-6056                  Ilolilo City
                                                                                                Iloilo City
                                                                                                288 Private E. Reyes,Brgy. New Zaniga,                                                Mandaluyong
424   0131-F      F Datiles, Casedo and Associates     Group C       17-Oct-07     16-Oct-10                                                           714-9906         747-1660
                                                                                                Mandaluyong City                                                                         City
                                                                                                No. 400 McArthur Highway, Dau, Mabalacat,                               (045) 892-
425   0624-A     SP Galang-Dizon, Crisanta S.          Group D       17-Oct-07     16-Oct-10                                                           (045) 892-2125                  PAmpanga
                                                                                                Pampanga                                                                0944)
                                                                                                6th Flr., Philippine First Building, 6764 Ayala Avenue,
426 PA-D-006-F F Bautista, Sagcal & Associates         Group D       18-Oct-07    18-Feb-08                                                            817-0389         815-4337      MAkati City
                                                                                                Makati City
                                                                                                Room 203, Pineda Building 1, Rizal Street, Legaspi (052) 481-4489       (052) 820-
427   0132-F      F Napili, Bonacua and Associates     Group C       19-Oct-07     18-Oct-10
                                                                                                City, Albay                                            (052) 480-3108   3624
                                                                                                Rm. 307 The Main Place Building, No. 190 N.
428 PA-D-059-A SP Uy, Corazon C.                       Group D       26-Oct-07    26-Feb-08                                                            721-3579                        San Juan
                                                                                                Domingo Street, San Juan, M. Mla.
                                                                                                8 Maroon Street, near corner Rainbow Street, Bonita
429 PA-C-061-A SP Parafina, Rodello C.                 Group C       26-Oct-07    26-Feb-08                                                            948-1288         948-1492      MArikina City
                                                                                                Homes. Concepcion 2, Marikina City
                                                                                                Rm. 408 Don lorenzo Bldg., 889 P. Paredes St.,         735-1529
430   0626-A     SP Sabana, Josefina B.                Group D       05-Nov-07    04-Nov-10                                                                                              MAnila
                                                                                                Sampaloc, manila                                       930-9470

431 PA-D-063-A SP Reyes, Ma. Lerma M.                  Group D       05-Nov-07    05-Mar-08     67 Acacia Street, Garden Hts., Olongapo City         222-5648                        Olongapo City

                                                                                                Blk. 12 Lot 17 Phase A, Woodlane Subdivision,
432   0133-F      F J.V. Jimenez & Associates          Group C       07-Nov-07    06-Nov-10                                                                                              Cavite
                                                                                                Malagasang 1-A, Imus, Cavite
                                                                                                101-103, 2nd Floor, Marlin Hotel, Balibago, Angeles
433 PA-D-065-A SP Alapag, Marcelino T.                 Group D       12-Nov-07    12-Mar-08                                                         892-6660            625-8123        Angeles
                                                                                                City
                                                                                                Lapu-Lapu Village, Barangay Poblacion Sto. Nino,
434   0630-A     SP Espinosa, Oscar L.                 Group D       19-Nov-07    18-Nov-10                                                         (083) 235-1064                   South Cotabato
                                                                                                South Cotabato
                                                                                                                                                                                     MAndaluyong
435   0632-A     SP Magcanan, Ma. Rosanna R.           Group D       03-Dec-07    02-Dec-10                                                      5
                                                                                                70 Calbayog corner Samat Streets, Mandaluyong City 33-5170
                                                                                                                                                                                        City
                                                                                                                                                     (042) 710-5891     (042) 660-
436 PA-C-070-A SP Barcelona, Mercedes C.               Group C       03-Dec-07     03-Apr-08    30 Barcelona Street, Lucena City                                                      Lucena City
         SP - Sole Practitioner                                                                                                                      (042) 710-2085     7665
         F - Auditing Firm                                                                                                                                                    As of April 30, 2009
                                                       Type of         Date                                                                            TELEPHONE        FAX
        No.                            Name                                       Expiry Date                         Address                                                          AREA
                                                     Accreditation   Accredited                                                                        NUMBER           NUMBER
                                                                                                2553 Rubi Street, San Andres near Zobel Roxas,     564-3540
437   0633-A      SP Mina-YAmbao, Monica R.            Group D       04-Dec-07    03-Dec-10                                                                                           MAnila
                                                                                                Manila                                             589-5132
                                                                                                20 Chico Street, Town & Country Executive Village,
438   0634-A      SP Juacalla-Perez, Jasmin T.         Group C       04-Dec-07    03-Dec-10                                                        655-1779             655-3293      Antipolo
                                                                                                Antipolo City
                                                                                                14 SaturnStreet, Bricktown 3, Moonwalk, Paranaque
439 PA-D-071-A SP Batol-Perete, Rosario                Group D       06-Dec-07     06-Apr-08                                                       821-8737                        Paranaque City
                                                                                                City
440 PA-C-072-A SP Jimera, Jose G.                      Group C       06-Dec-07     06-Apr-08    No. 17, 12th Street, Aguinaldo, Bacolod City       431-9449                         Bacolod City

                                                                                                Rm. 203-A Phil. Cooperative Center Building, 90
441   0134-F       F Redor, Emerson & Co.              Group C       07-Dec-07    06-Dec-10                                                            722-6005         411-4063    Quezon City
                                                                                                Balete Drive Extension, New Manila, Quezon City

                                                                                            610 Cityland 10 Tower, HV Dela Costa, Ayala
442   0135-F       F Masilag and Associates            Group C       12-Dec-07    11-Dec-10                                                            8122488          8122488     MAkati City
                                                                                            Avenue, Makati City
                                                                                            No. 8 Gasan Street, Bo. Masambong, SFDM,
443 Pa-D-075-A SP Abraham, Edmundo S.                  Group D       17-Dec-07    17-Apr-08                                                            365-2157         364-9937    Quezon City
                                                                                            Quezon City
                                                                                            B8 L57 Beverly Hills Street, South 2, San Mariano
444   0638-A      SP Ibay, George B.                   Group D       17-Dec-07    16-Dec-10                                                            0918-4188183                    Cavite
                                                                                            Salawag, Dasmarinas, Cavite
445   0639-A      SP Pancho, Estrellita R.             Group D       19-Dec-07    18-Dec-10 Nabantuan, Escalante City, Negros Occidental               454-0433                     Negros Occ.
                                                                                            No. 15 Elm Street, New Marikina Subdivision, San
446 PA-C-076-A SP Olivo, Betty D.                      Group C       19-Dec-07    19-Apr-08                                                            933-6407         344-3072    Marikina City
                                                                                            Roque, Marikina City
447 PA-D-077-A SP Mostaza, Sheryl Lou B.               Group D       20-Dec-07    20-Apr-08 3519 Gen. T. De Leon, Valenzuela City                      444-3268                      Valenzuela
                                                                                            Rm. C, RGH Building, No. 3 Timog Avenue, South
448   0640-A      SP Enriquez, Perfecto L.             Group D       09-Jan-08    08-Jan-11                                                            448-5103                     Quezon City
                                                                                            Triangle, Quezon City
449 PA-D-080-A SP Alba, Renita Trinidad G.             Group D       10-Jan-08    08-May-08 46 Bolivia, Don Bosco, Paranaque                           776-2519         824-1390 Paranaque City
                                                                                            Rm. 210, D'Marrchs Building, Almanza I, Las Pinas
450   0643-A      SP De Guzman, Doramar T.             Group D       10-Jan-08    09-Jan-11                                                            806-2144         805-9456   Las Piñas City
                                                                                            City

451 PA-D-081-A SP Biltz, Janelyn I.                    Group D       24-Jan-08    24-May-08 90 San Guillermo Street, Bayanan, Muntinlupa City 862-8808                  862-1066 Muntinlupa City

                                                                                                Lot 14 Blk. 72 Kobe Street, Metropolis, Jaro, Iloilo
452 PA-C-082-A SP Sta. Rita, Alona A.                  Group C       01-Feb-08     01-Jun-08                                                           (033) 320-4002                Ilolilo City
                                                                                                City

453   0646-A      SP Florece, Emmanuel M.              Group D       04-Feb-08    03-Feb-11     P39-06 13th Street, Villamor Airbase, Pasay City       852-9953                     PAsay City

                                                                                                136 M. L. Quezon Avenue, Brgy. San Isidro, Angono,451-0015
454   0647-A      SP Bautista, Efren B.                Group C       05-Feb-08    04-Feb-11                                                                                        Angono, Rizal
                                                                                                Rizal                                             295-3104
455   0648-A      SP Tolentino, Policarpio C.          Group D       08-Feb-08    07-Feb-11     103 Remarville Avenue, Bagbag, Quezon City        939-2443                          Quezon City
                                                                                                Unit 24 Anonas Commercial Complex, No. 3 Anonas
456   0649-A      SP Giorla, Rhodora G.                Group D       11-Feb-08    10-Feb-11                                                       421-3273              433-3126    Quezon City
                                                                                                St., Priject 3, Quezon City

                                                                                                Room 201 Royal Regent Building, 5085 Filmore cor.
457   0136-F       F Karingal, Santos & Associates     Group D       13-Feb-08    12-Feb-11                                                       728-3572               723-018    MAkati City
                                                                                                Eithoven Streets, Brgy. Palanan, Makati City

                                                                                                2nd Floor, Farmacia Corazon Building, Bauang, La
458 PA-D-087-A SP Lopico, Rodel T.                     Group D       13-Feb-08     13-Jun-08                                                     (072) 705-0499                      La Union
                                                                                                Union
                                                                                                373 Sta. Maria Main Road, Barangay Sta. Maria,
459   0653-A      SP Sarte, Alfredo                    Group D       18-Feb-08    17-Feb-11                                                      (062) 991-5497                     Zamboanga
                                                                                                Zamboanga City
460   0654-A      SP Olano, Ma. Cristina S.            Group D       29-Feb-08    28-Feb-11     131 N. Domingo St., San Juan, M. Mla.            725-6177               722-8047     San Juan

461   0655-A      SP Argel, Abercio R.                 Group C       29-Feb-08    28-Feb-11                                                            (034) 432-0740
                                                                                                9 Cardinal Street, Olympia Village, Alijis, Bacolod City                            Bacolod City

                                                                                                Mezzanine Floor, Don Rafael Castillo Building,         227-8127
462 PA-C-094-A F Lorenzo-Gomez & Co.                   Group C       29-Feb-08     29-Jun-08                                                                                         Davao City
          SP - Sole Practitioner                                                                Legaspi Street, Davao City                             225-3304
          F - Auditing Firm                                                                                                                                                 As of April 30, 2009
                                                       Type of         Date                                                                           TELEPHONE        FAX
         No.                             Name                                     Expiry Date                        Address                                                            AREA
                                                     Accreditation   Accredited                                                                       NUMBER           NUMBER
463 PA-D-097-A SP Casanova, Luciana B.                 Group D       29-Feb-08     29-Jun-08    No. 7 Banaag Street, Pineda, Pasig City           724-6327                            PAsig City
                                                                                                Bg2 L8 Mt. Apo Street, Grandvalley Subd., Angono,
464 PA-D-098-A SP Torres, Andrea S.                    Group D       29-Feb-08     29-Jun-08                                                      697-1172                              Rizal
                                                                                                Rizal
                                                                                                No. 82 Heroes Boulevard, Buag, Bambang, Nueva
465 PA-C-099-A SP Valdez, Leopoldo A.                  Group C       29-Feb-08     29-Jun-08                                                      (078) 803-1638                    Nueva Vizcaya
                                                                                                Vizcaya

466 PA-C-100-A SP Corpuz, Isagani R.                   Group C       04-Mar-08     04-Jul-08    1025 Concepcion Aguila Street, Quiapo, Manila         735-3634                          MAnila

                                                                                                Unit 2806 Jollibee Plaza Condominium, F. Ortigas Jr.
467     0656-A     SP Roldan, Paul Nicomedes L.        Group D       04-Mar-08    04-Mar-11                                                         637-0225           637-0225       PAsig City
                                                                                                Road, Ortigas Center, Pasig City
                                                                                                290 Unit C, Richilda Building, Chipeco Avenue
468 PA-D-102-A SP Buenaventura, Lorna A.               Group D       04-Mar-08     04-Jul-08                                                        (049) 545-9533                     Laguna
                                                                                                Extension, Halang, Calamba City
                                                                                                                                                    637-9501
469     0137-F      F Grajo & Associates, CPAs         Group D       06-Mar-08    06-Mar-11     Rm. 401 RN Bldg., Shaw Blvd., Pasig City                               637-9501       Pasig City
                                                                                                                                                    637-1754
                                                                                                Unit 1810 Cityland 10 Tower 1, Ayala cor. H.V. Dela
470 PA-A-013-F F R.S. Bernaldo & Associates            Group A       11-Mar-08     11-Jul-08                                                        812-1718 to 24     813-6539       Makati City
                                                                                                Costa, Makati City
                                                                                                Unit 109 MRB Building 1, C-5 Usun, Taguig, Metro
471 PA-A-014-F F Sison Corillo Parone & Co.            Group A       11-Mar-08     11-Jul-08                                                                                            Taguig
                                                                                                Manila
                                                                                                                                                    434-2717
472 PA-D-111-A SP Lao, Eddie L.                        Group D       13-Mar-08     13-Jul-08    Blk. 2 Lot 65-66 Serena Heights, Bacolod City                                        Bacolod City
                                                                                                                                                    374-2990

                                                                                                Unit 207 Page 1 Building, Acacia Avenue, Madrigal
473                 F Cabauatan, Lee-Rosales & Co.     Group C       13-Mar-08     13-Jul-08                                                      809-7103                          Muntinlupa City
                                                                                                Business Park, Ayala-Alabang, Muntinlupa City
      PA-C-015-F
                                                                                                Rm. 307 The Main Place Building, No. 190 N.
474     0666-A     SP Uy, Corazon C.                   Group D       18-Mar-08    18-Mar-11                                                           721-3579                        San Juan
                                                                                                Domingo Street, San Juan, M. Mla.
                                                                                                24 Rodriguez Dr. Jordan Valley Village, Baesa,
475 PA-D-113-A SP Gabagat, Reynaldo J.                 Group D       18-Mar-08     18-Jul-08                                                          361-3506                       Quezon City
                                                                                                Quezon City
                                                                                                                                                      561-9019
476 PA-C-016-F F Roa & Associates                      Group C       18-Mar-08     18-Jul-08    559 CB Vitug Building, EC Reyes St., Ermita, Manila                    561-9019         MAnila
                                                                                                                                                      524-5584
                                                                                                Rm. 206 Campos-Rueda Building, 101 Urban              843-7713
477     0138-F      F Campos, Campos & Co.             Group C       24-Mar-08    24-Mar-11                                                                            818-1608       Makati City
                                                                                                Avenue, Makati City                                   844-3892
478 PA-C-115-A SP Cayabat, Judy Tan                    Group C       25-Mar-08     25-Jul-08    Zoleta Street, Iyam, Lucena City                      373-0211                       Lucena City
                                                                                                Ground Flr. Building A, Fieta World Mall, Marawoy,
479 PA-C-116-A SP Alvarez, Ronald B.                   Group C       28-Mar-08     28-Jul-08                                                       (043) 404-0080                      Lipa City
                                                                                                Lipa City
                                                                                                78 Ilocos Sur Street, Ramon Magsaysay, Quezon
480     0670-A     SP Mediona, Lorenzo Jr. C.          Group C       28-Mar-08    28-Mar-11                                                        927-3224                          Quezon City
                                                                                                City
                                                                                                                                                                       (043) 288-      Oriental
481     0671-A          Andaya, Lilibeth I.            Group C       01-Apr-08     01-Apr-11    040 Amuguis St., Lumangbayan, Calapan City            (043) 286-7336
                   SP                                                                                                                                                  4985            Mindoro
                                                                                                702 Cityland 10 Tower 2, Dela Costa corner Valero
482     0672-A     SP Miclat, Nelia D.                 Group C       01-Apr-08     01-Apr-11                                                      810-55-94            812-6871      MAkati City
                                                                                                Street, Makati City

483 PA-D-118-A SP Labiaga, Edna L.                     Group D       01-Apr-08    01-Aug-08                                                        (
                                                                                                No. 17 Manuel Roxas Street, Trancoville, Baguio City074) 619-5198                    Baguio City

484 PA-D-119-A SP Catiis, Serapio M.                   Group D       03-Apr-08    03-Aug-08     726 Lerma Street, Gagalangi, Tondo, Manila            256-5750                          MAnila
                                                                                                                                                      365-1516
485 PA-D-120-A SP Ogena, Anita V.                      Group D       03-Apr-08    03-Aug-08     102 J. Teodoro cor. 2nd Streets, Caloocan City                                      Caloocan City
                                                                                                                                                      825-9128
                                                                                                 th
                                                                                                5 Floor, Executive Building Center, Sen. Gil Puyat
486     0673-A     SP Torres, Dominador III T.         Group D       04-Apr-08     04-Apr-11                                                       890-9647            895-1547       Makati City
                                                                                                Avenue, Makati City

487 PA-D-121-A SP Convento, Yolanda M.                 Group D       04-Apr-08    04-Aug-08     8 Fontaine Extension, East Tapinac, Olongapo City (047) 222-5428                    Olongapo City
           SP - Sole Practitioner
           F - Auditing Firm                                                                                                                                                As of April 30, 2009
                                                        Type of         Date                                                                          TELEPHONE        FAX
        No.                          Name                                          Expiry Date                        Address                                                           AREA
                                                      Accreditation   Accredited                                                                      NUMBER           NUMBER
                                                                                                 332 Milelong Building, Amorsolo Street, Legaspi
488 PA-D-020-F F San Buenaventura & Co.                 Group D       08-Apr-08    08-Aug-08                                                          840-2625         892-1606       Makati City
                                                                                                 Village, Makati City
489   0139-F      F Go, Labog & Co.                     Group D       09-Apr-08     09-Apr-11    4C Gov. Pascual Avenue, Malabon                      330-2071         4482784        Malabon
                                                                                                                                                                                     Mandaluyong
490   0675-A     SP Lajom, Virginia L.                  Group D       10-Apr-08     10-Apr-11    9-A. Mabini Street, Mandaluyong City                 531-8620
                                                                                                                                                                                        City
                                                                                                 97 Multinational Avenue, Multinational Village,
491 PA-D-133-A SP Miscreola, Edwina R.                  Group D       10-Apr-08    10-Aug-08                                                          821-5734                      Paranaque City
                                                                                                 Paranaque City
492 PA-C-134-A SP Uy, Albert Paul C.                    Group C       11-Apr-08    11-Aug-08     A. Pablo Street., Karuhatan, Valenzuela City         291-1944                        Valenzuela
                                                                                                 Unit 215, Tower II, Cityland Condominium, Vito Cruz,
493 PA-D-136-A SP Andres, Pomposa Deborrah C.           Group D       11-Apr-08    11-Aug-08                                                          636-3553         631-0741        MAnila
                                                                                                 Manila
                                                                                                                                                                                      Mountain
494   0140-F      F Fangasan & Yodong                   Group D       15-Apr-08     15-Apr-11    Loc-ong, Poblacion, Bontoc, 2616 Mountain Province(074) 606-8248
                                                                                                                                                                                      Province
                                                                                                 254-N-03 Mercado Compound, Tres De Abril St.,
495 PA-C-137-A SP Dela Cerna, Michelle A.               Group C       15-Apr-08    15-Aug-08                                                          (032) 262-1768                  Cebu City
                                                                                                 Punta Princesa, Cebu City
                                                                                                 8400 Maharlika Avenue, Marcelo Green Village,
496 PA-D-138-A SP Que, Ildefonso Q.                     Group D       18-Apr-08    18-Aug-08                                                          823-0219
                                                                                                 Paranaque City
                                                                                                 2006 Cityland 10 Tower 1, 156 H.V. Dela Costa St.,   753-5906
497   0141-F      F Mateo Pulido Ramos and Company      Group D       22-Apr-08     22-Apr-11                                                                                         Makati City
                                                                                                 Salcedo Village, Makati City                         491-6968
                                                                                                 No. 8 Gasan Street, Bo. Masambong, SFDM,
498   0684-A     SP Abraham, Edmundo S.                 Group D       24-Apr-08     24-Apr-11                                                         365-2157         364-9937      Quezon City
                                                                                                 Quezon City
                                                                                                 Quezon Avenue, Catbangen, San Fernando, La
499 PA-D-141-A SP Licup, Erlindo N.                     Group D       28-Apr-08    28-Aug-08                                                          888-5466                        La Union
                                                                                                 Union
                                                                                                 Suite 204 Young Trade Building, Gen. Malvar,
500   0686-A     SP Manuel, Ma. Victoria E.             Group D       28-Apr-08     28-Apr-11                                                         421-4708                       Quezon City
                                                                                                 Cubao, Quezon City
                                                                                                 4th Floor, No. 620 Magnolia Street, Greenland
501 PA-D-142-A SP Garilao, Eddie L.                     Group D       02-May-08    02-Sep-08                                                          655-8621                          Rizal
                                                                                                 Executive Village, Cainta, Rizal
502 PA-C-143-A SP Roldan, Florentino P.                 Group C       02-May-08    02-Sep-08     35 Fajardo Extension, Jaro, Iloilo City              (033) 320-4749                  Iloilo City
                                                                                                                                                                                     Mandaluyong
503 PA-D-144-A SP Balangue, Manolo C.                   Group D       13-May-08    13-Sep-08     815 Amarillo Street, Mandaluyong City                531-3549         531-0457
                                                                                                                                                                                         City
                                                                                             Insular Hotel Building, Siliman Avenue, Dumaguete
504 PA-C-023-F F Dumalagan Sechico and Associates       Group C       21-May-08    21-Sep-08                                                     (035) 225-8580                     Dumaguete City
                                                                                             City
                                                                                             Unit 403 One Beatriz Tower, Lawan Street, Project 3,
505 PA-C-146-A SP Alcaraz, Roberto B.                   Group C       21-May-08    21-Sep-08                                                     712-3020                            Quezon City
                                                                                             Quezon City
506 PA-C-147-A SP Maria Cecilia J. Pabico               Group C       21-May-08    21-Sep-08 16 K-H Kamias Street, Quezon City                   927-8908                            Quezon City
                                                                                             MZF Building, Gen. Luna Street, San Fernando, La (072) 700-5053
507   0687-A     SP Delena, Gil V.                      Group D       21-May-08    21-May-11                                                                                           La Union
                                                                                             Union                                               (072) 792-1175
                                                                                                                                                 (032) 232-3833
508   0688-A     SP Balagtas, Meriam G.                 Group C       21-May-08    21-May-11 7th St., Dona Rosario Village, Mandaue City, Cebu (032) 231-1551                         Cebu City
                                                                                                                                                 (032) 231-5441
509 PA-C-024-F F Maravilla and Company                  Group C       21-May-08    21-Sep-08 No. 4 Locsin Street, BF Homes, Quezon City          931-3635                            Quezon City
                                                                                             Rm. 307 Assumpta Building, Mercado Street, San                            (045) 861-
510   0142-F      F A. Sanchez, L. David, & Company     Group C       23-May-08    23-May-11                                                     (045) 963-1371                       Pampanga
                                                                                             Fernando                                                                  4420
                                                                                                                                                 682-8648
511 PA-D-148-A SP Reyes, Melinda C.                     Group D       26-May-08    26-Sep-08 No. 007 Interior Pasco Avenue, Santolan, Pasig City                                      Pasig City
                                                                                                                                                 682-1799
512   0690-A     SP Santos, J. Phoebus G. F.            Group D       03-Jun-08    03-Jun-11 18 Manapat Street, Tanong, Malabon City             281-0824              281-5934        MAlabon
                                                                                             Rm. 351 Colon Development Building, Osmena
513   0691-A     SP Gimongala, Concesa P.               Group D       03-Jun-08    03-Jun-11                                                     255-7702              255-7797       Cebu City
                                                                                             Boulevard, Cebu City
         SP - Sole Practitioner
         F - Auditing Firm                                                                                                                                                  As of April 30, 2009
                                                           Type of         Date                                                                           TELEPHONE         FAX
        No.                            Name                                           Expiry Date                        Address                                                             AREA
                                                         Accreditation   Accredited                                                                       NUMBER            NUMBER
                                                                                                    383 Lopez Jaena St., Biasong, Dipolog City,
514   0692-A     SP Berhay, Robinson Jr. D.                Group C       03-Jun-08     03-Jun-11                                                         (065) 212-6077                   Dipolog City
                                                                                                    Zamboanga Del Norte
                                                                                                    2F danding Building, Poblacion 2, Malinta, Valenzuel 292-1716
515   0143-F      F Oliveros, Tejada & Co.                 Group C       04-Jun-08     04-Jun-11                                                                            292-1716       Valenzuela
                                                                                                    City                                                 292-1017
                                                                                                    197-H F. Blumentritt Street, Brgy. Pedro Cruz, San 725-1952
516 PA-C-025-F F E.B. Alcovendaz & Associates              Group C       05-Jun-06     05-Oct-06                                                                                           San Juan
                                                                                                    Juan City                                            724-7232

                                                                                                    Unit M, 5th Floor Westgate Tower, Investment Drive,
517 PA-C-027-F F Arboso, Cerdena, Laverinto & Co.          Group C       10-Jun-08     10-Oct-08                                                        772-2967                         Muntinlupa City
                                                                                                    Madrigal Business Park, Alabang, Muntinlupa City

                                                                                                    Rm. 205 Anita Building, 1300 Quezon Avenue cor.
518   0695-A     SP Barrozo, Danilo C.                     Group D       12-Jun-08     12-Jun-11                                                          332-0814          332-0815      Quezon City
                                                                                                    Timog Avenue, Quezon City
                                                                                                    Lot 1, Blk. 14, Estefano Street, Greenfields 3,
519   0696-A     SP Pastoral, Romeo T.                     Group D       16-Jun-08     16-Jun-11                                                          939-6782                        Quezon City
                                                                                                    Novaliches, Quezon City
                                                                                                    2/F Greenfield Building 1, 750 Shaw Boulevard,
520   0144-F      F Zuniga, Tupue & Company                Group C       16-Jun-08     16-Jun-11                                                          634-7350          634-5087 Mandaluyong City
                                                                                                    Mandaluyong City
                                                                                                                                                           (082) 222-9430
521 PA-D-154-A SP Entia, Carina B.                         Group D       16-Jun-08     16-Oct-08    201 Montelibano Building, F. Inigo Street, Davao City                                  Davao City
                                                                                                                                                           (082) 300-2256
522 PA-D-155-A SP Adiarte, Jose Jr. M.                     Group D       16-Jun-08     16-Oct-08    69-16th Avenue, Cubao, Quezon City                     911-8479         911-8502      Quezon City
                                                                                                    Mezzanine Flr., Divina Gracia Bldg., Quezon St., Iloil
523 PA-C-156-A SP Biado, Gloria G.                         Group C       17-Jun-08     17-Oct-08                                                           337-0537                         Iloilo City
                                                                                                    City
                                                                                                    Room 203 Dr. Benin Building, Zamora Street, San
524   0699-A     SP Galang, Benigno L.                     Group D       24-Jun-08     24-Jun-11                                                           (045) 491-0032                    Tarlac
                                                                                                    Roque, Tarlac City
525   0700-A     SP De Jesus, Consolacion B.               Group D       25-Jun-08     25-Jun-11    2227 Onyx Street, Sta. Ana, Manila                     561-4295         564-3162         MAnila
                                                                                                    Unit 1210 Cityland Pasong Tamo Tower, Chino
526 PA-C-159-A SP Verde, Orlando V.                        Group C       07-Jul-08    07-Nov-08                                                            856-4377                        Makati City
                                                                                                    Roces Avenue, Makati City
                                                                                                    378 Rayos Compound, Dr. Sixto Antonio Avenue,
527   0702-A     SP Gliane, Jose Jr. C.                    Group C       11-Jul-08     11-Jul-11                                                           571-1186                        Pasig City
                                                                                                    Rosario, Pasig City
528   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
                                                                                                    No. 51 Luna Street, New Intamuros Village, Diliman,
529   0705-A     SP Lim, Sixta C.                          Group D       15-Jul-08     15-Jul-11                                                           931-8659         932-6277      Quezon City
                                                                                                    Q.C.

                                                                                                    2nd Flr. Mercury Building corner Escobar Street,      511-2612
530   0706-A     SP Rillorta, Ria C.                       Group C       15-Jul-08     15-Jul-11                                                                                          Nueva Ecija
                                                                                                    Maharlika Hi-way, San Jose City, Nueva Ecija          600-2629

                                                                                                                                                                            (088) 856-
531 PA-D-161-A SP Sebastian, Arsenio L.                    Group D       15-Jul-08    15-Nov-08     Fernhill Street, Cagayan de Oro City                  (088) 857-5105               Cagayan de Oro
                                                                                                                                                                               4185
                                                                                                    6th Floor, TTK Tower Imperial Appliance Plaza
532   0146-F      F Baconga, Patriana, Rosalijos & Co.     Group C       15-Jul-08     15-Jul-11    Building, Don Apolinar Velez St., Cagayan De Oro      (8822) 714-729                 Cagayan de Oro
                                                                                                    City
533   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
                                                                                                    c/o Bagong Pag-asa Lending Corporaiton, Marville      697-5759
534 PA-D-163-A SP Moreno, Luzminda H.                      Group D       17-Jul-08    17-Nov-08                                                                                             Antipolo
                                                                                                    Park Subd., Antipolo City                             697-6203
                                                                                                    Blk. 6 Lot 7 Ph4 Golden City Subdivision, Sta. Rosa   (049) 837-8022    (049) 534-
535   0711-A     SP Carrillo, Warlito M.                   Group C       17-Jul-08     17-Jul-11                                                                                            Laguna
                                                                                                    City                                                  (049) 837-6944       4364
                                                                                                                                                                                         Santiago City,
536 PA-D-164-A SP Claro, Clemente Jr. P.                   Group D       21-Jul-08    21-Nov-08     No. 37 Turinga St., Calao East, Santiago City         682-0332
                                                                                                                                                                                           Isabela
                                                                                                    Rm. 206 DSF Building, Gen. Hizon Avenue, City of (045) 961-5743
537   0712-A     SP Rodriguez, Cita M.                     Group C       23-Jul-08     23-Jul-11                                                                                           PAmpanga
                                                                                                    San Fernando, Pampanga                           (045) 860-2186
         SP - Sole Practitioner
         F - Auditing Firm                                                                                                                                                      As of April 30, 2009
                                                        Type of         Date                                                                             TELEPHONE        FAX
        No.                           Name                                         Expiry Date                         Address                                                             AREA
                                                      Accreditation   Accredited                                                                         NUMBER           NUMBER
                                                                                                 224-B Natividad Building, T. Pinpin corner Escolta,
538   0713-A      SP Lambus, Vicente C.                 Group D       25-Jul-08     25-Jul-11                                                            656-7072                          MAnila
                                                                                                 Binondo, Manila

539 PA-C-167-A SP Ramirez, Lorelei C.                   Group C       25-Jul-08    25-Nov-08     Unit 5 RGC Building, 219 Street, Mandaluyong City 531-9430               532-6334 Mandaluyong City

                                                                                                 Blk. 110, Lot 2, Zone 2, M.H. Del Pilar Street, Brgy.
540 PA-C-168-A SP Menguito, Rodolfo E.                  Group D       25-Jul-08    25-Nov-08                                                             728-4687                        MAkati City
                                                                                                 Rizal, Makati City
                                                                                                 Lot 4, Block 5, Ferrari Street, Central City
541 PA-C-169-A SP Ty, Abner A.                          Group C       29-Jul-08    29-Nov-08                                                             (052) 821-1359                 Legaspi City
                                                                                                 Subdivision, Legaspi City
                                                                                                 G-104 Medical Plaza Makati, Amorsolo corner Dela817-9457
542   0147-F       F E.L. Punsalan and Associates       Group B       13-Aug-08    13-Aug-11                                                                              750-7813       Makati City
                                                                                                 Rosa St., Legaspi Village, Makati City          812-1016
                                                                                                                                                 (088) 856-1297
543 PA-D-171-A SP Ku, Carmen L.                         Group D       13-Aug-08    13-Dec-08     Tiano-Kalambaguhan Streets, Cagayan de Oro City                                       Cagayan de Oro
                                                                                                                                                 (08822) 724679

544   0718-A      SP Corpuz, Isagani R.                 Group C       20-Aug-08    20-Aug-11     1025 Concepcion Aguila Street, Quiapo, Manila           735-3634                          MAnila

545 PA-D-172-A SP Fado, Roque S.                        Group D       22-Aug-08    22-Dec-08     12 Marinduqie Street, Philam Village, Las Pinas City 874-1243                         Las Piñas City

                                                                                                                                                         437-0059
546 PA-D-174-A SP Liwanag-Dacuycuy, Imelda E.           Group D       22-Aug-08    22-Dec-08     22 Pedro Ladia Street, Project 4, Quezon City                                          Quezon City
                                                                                                                                                         913-7093

                                                                                                 Unit 207 Page 1 Building, Acacia Avenue, Madrigal
547   0148-F       F Cabauatan, Lee-Rosales & Co.       Group C       22-Aug-08    22-Aug-11                                                       809-7103                            Muntinlupa City
                                                                                                 Business Park, Ayala-Alabang, Muntinlupa City

                                                                                                 24 Rodriguez Dr. Jordan Valley Village, Baesa,
548   0720-A      SP Gabagat, Reynaldo J.               Group D       22-Aug-08    22-Aug-11                                                             361-3506                       Quezon City
                                                                                                 Quezon City
                                                                                                                                                                                        Mandaluyong
549   0721-A      SP Chua, Donabel T.                   Group C       26-Aug-08    26-Aug-11     644-B Boni Avenue, Mandaluyong city                     534-0053
                                                                                                                                                                                           City
                                                                                                 97 Multinational Avenue, Multinational Village,
550   0722-A      SP Miscreola, Edwina R.               Group D       26-Aug-08    26-Aug-11                                                             821-5734                      Paranaque City
                                                                                                 Paranaque City

551 PA-D-175-A SP Inez, Nora E.                         Group D       01-Sep-08     01-Jan-09    310 WDC Building, Osmena Boulevard, Cebu City           412-2988                        Cebu City

                                                                                                 Rms. 221-222 Plaza Mart City Mall, Gonzaga St.,
552   0149-F       F Inventor, Miranda & Associates     Group C       01-Sep-08    01-Sep-11                                                             (034) 434-6963                 Bacolod City
                                                                                                 Bacolod City
                                                                                                 Lot 14 Blk. 72 Kobe Street, Metropolis, Jaro, Iloilo
553   0726-A      SP Sta. Rita, Alona A.                Group C       04-Sep-08    04-Sep-11                                                             (033) 320-4002                  Ilolilo City
                                                                                                 City
                                                                                                                                                                          (043) 405-
554   0727-A      SP Cuasay, Joan A.                    Group D       09-Sep-08    09-Sep-11     230 San Vicente South, Calapan City                     (043) 405-6263                 Calapan City
                                                                                                                                                                          6221
                                                                                                 7-028 San Roque Village, Pagsabungan, Mandaue
555 PA-C-176-A SP Villarin, Feliciana F.                Group C       11-Sep-08     11-Jan-09                                                            (032) 344-0423                     Cebu
                                                                                                 City, Cebu
556   0728-A      SP Uy, Albert Paul C.                 Group C       12-Sep-08    12-Sep-11     A. Pablo Street., Karuhatan, Valenzuela City            291-1944                        Valenzuela
                                                                                                 Rm. 512 West City Plaza, No. 66 West Avenue,
557 PA-C-177-A SP Alcantara, Henedina S.                Group C       12-Sep-08     12-Jan-09                                                            291-1015                       Quezon City
                                                                                                 Quezon City
                                                                                                 ABC Building, Rizal Street, San Jose City, Nueva        (044) 511-6201   (044) 947-
558   0729-A      SP Gines-Munsayac, Helen V.           Group C       17-Sep-08    17-Sep-11                                                                                            Nueva Ecija
                                                                                                 Ecija                                                   (044) 511-0196      3337
                                                                                                                                                         (033) 336-9024
559   0730-A      SP Chu, Arthur T.                     Group C       19-Sep-08    19-Sep-11     No. 3 Mabini Texas Street, Iloilo City                                                   Iloilo City
                                                                                                                                                         (033) 336-3146
                                                                                                 3rd Flr. Universal Re Building, Paseo de Roxas,
560 PA-C-029-F F Dungog & Associates                    Group B       22-Sep-08     22-Jan-09                                                                                            Makati City
                                                                                                 Makati City                                             810-7431         812-2345
                                                                                                 B5 L5 Honor Street, Meritville Townhomes, Pulang
561   0731-A      SP Alagbay, Aida A.                   Group D       22-Sep-08    22-Sep-11                                                             871-7659         875-0285     Las Piñas City
          SP - Sole Practitioner                                                                 Lupa, Las Pinas City
          F - Auditing Firm                                                                                                                                                    As of April 30, 2009
                                                       Type of         Date                                                                         TELEPHONE          FAX
        No.                          Name                                         Expiry Date                         Address                                                          AREA
                                                     Accreditation   Accredited                                                                     NUMBER             NUMBER
                                                                                                                                                    817-5072
                                                                                                UG 22 Cityland VII, Alfaro St., Salcedo Village,
562 PA-D-179-A SP Alcantara, Ernesto C.                Group D       22-Sep-08     22-Jan-09                                                        948-0732                         MAkati City
                                                                                                Makati City
                                                                                                                                                    933-5868

                                                                                                Unit 2005B 20th Floor, West Tower, PSEC Centre,
563   0026-F      F Sison Corillo Parone & Co.         Group A       25-Sep-08    25-Sep-11                                                         687-6649           687-6795       Pasig City
                                                                                                Exchange Road, Ortigas Center, Pasig City

564   0734-A     SP Dy, Jaime G.                       Group C       30-Sep-08    30-Sep-11     1425 La Torre Street, Sta. Cruz, Manila             254-9720                           MAnila
                                                                                                                                                    361-5358;
565   0735-A     SP Yu, Romualdo L.                    Group C       07-Oct-08     07-Oct-11                                                                                        Caloocan City
                                                                                                #74 M. Hizon St., 10th Ave., Caloocan City          330-1835           367-1009
566 PA-C-180-A SP Anuran, Adones B.                    Group C       08-Oct-08    08-Feb-09     No. 7 A. Delas Alas Street, Taal, Batanga           (043) 408-1012                    Batangas
                                                                                                                                                242-2718
567   0151-F      F F. Leano and Company               Group C       08-Oct-08     08-Oct-11    Unit 2607 World Trade Exchange Tower, Juan Luna 242-2758                               Manila
                                                                                                Street, Binondo, Manila                         242-2765               241-4614
                                                                                                Rm. 203, MCR Industries Bldg., 495 Boni Ave.,       533-2287                        Mandaluyong
568   0206-A     SP Gacula, Ma. Fe Glycyrrhiza T.      Group C        8-Oct-08     8-Feb-09
                                                                                                Mandaluyong City                                    532-5071 to 74                     City
                                                                                                2nd Flr., Royal Star Bldg., Capinpin St., Biñan,                       (049)511-
569   0737-A     SP Alon, Emma L.                      Group C        9-Oct-08     09-Oct-11                                                        (049) 411-3028                     Laguna
                                                                                                Laguna                                                                 6014
                                                                                                12th Floor, The Columbia Tower, Ortigas Avenue,                                     Mandaluyong
570   0152-F      F Acyatan & Co.                      Group A       09-Oct-08     09-Oct-11                                                        726-7961 to 62     723-9516
                                                                                                Mandaluyong city                                                                       City

                                                                                                                                                    (044) 464-3932
571 PA-C-182-A SP Fabian, Lalaine L.                   Group C       10-Oct-08    10-Feb-09     145 Villa Ofelia, Cabanatuan City                                                    Cabanatuan
                                                                                                                                                    (044) 463-4894

                                                                                                18 J. Lopez De Leon Street, Greenheights
572 PA-D-183-A SP Yu, Jerwin S.                        Group D       14-Oct-08    14-Feb-09                                                         796-4383                        Paranaque City
                                                                                                Subdivision, Paranaque City
                                                                                                Room 302 Hanston Building, Emerald Avenue, Pasig638-5414
573 PA-D-184-A SP Montes, Angel Jose S.                Group D       14-Oct-08    14-Feb-09                                                                            637-0800       Pasig City
                                                                                                City                                                638-5415
                                                                                                Maharlika Highway, Rafael Rueda, San Jose City,
574 PA-D-185-A SP Dela Cruz, Frediz B.                 Group D       16-Oct-08    16-Feb-09                                                         (044) 511-1396                   Nueva Ecija
                                                                                                Nueva Ecija
                                                                                                Unit 1810 Cityland 10 Tower 1, Ayala cor. H.V. Dela
575   0153-F      F R.S. Bernaldo & Associates         Group A       16-Oct-08     16-Oct-11                                                        812-1718 to 24     813-6539      Makati City
                                                                                                Costa, Makati City
576 PA-C-186-A SP Zabat, Reynaldo G.                   Group C       17-Oct-08    17-Feb-09     346 Maharlika Road, Cabanatuan City                 (044) 463-0578                   Cabanatuan
                                                                                                101-103, 2nd Floor, Marlin Hotel, Balibago, Angeles
577   0742-A     SP Alapag, Marcelino T.               Group D       17-Oct-08     17-Oct-11                                                        892-6660           625-8123        Angeles
                                                                                                City
                                                                                                Rm. 221, 2F Queensland Building, Dolores City,
578   0743-A     SP Te, Shirley S.                     Group C       21-Oct-08     21-Oct-11                                                        (045) 961-3105                   PAmpanga
                                                                                                Pampanga
                                                                                                Room 201, RCBC Building, Bataan Economic Zone,                         (047) 935-
579   0154-F      F Nathaniel P. Colobong & Co.        Group C       22-Oct-08     22-Oct-11                                                        (047) 935-4244                     Bataan
                                                                                                Mariveles, Bataan                                                      4524
                                                                                                127 R. Berroya Street, San Vicente, San Pedro,      869-0092
580   0745-A     SP Brusas, Noemi C.                   Group D       23-Oct-08     23-Oct-11                                                                                           Laguna
                                                                                                Laguna                                              869-0382
581   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

582 PA-C-030-F F Leong, Eralino Acuna Degala & Co.     Group c       03-Nov-08    03-Mar-09     4th Floor, Reliance Building, Rizal Street, Davao City(082) 228-6695                  Davao City

583   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

584 PA-C-190-A SP Mendoza, Rufo R.                     Group C       05-Nov-08    05-Mar-09     H. Latorre St., Barangay 10, Lipa City, Batangas    (043) 756-3828                    Batangas

                                                                                                208-D Golfhill Terraces Condominium, Manotok
585   0751-A     SP Rendon, Edilberto C.               Group C       10-Nov-08    10-Nov-11                                                         952-4268                         Quezon City
         SP - Sole Practitioner                                                                 Drive, Old Balara, Quezon City
         F - Auditing Firm                                                                                                                                                  As of April 30, 2009
                                                       Type of         Date                                                                           TELEPHONE          FAX
        No.                             Name                                      Expiry Date                         Address                                                             AREA
                                                     Accreditation   Accredited                                                                       NUMBER             NUMBER

                                                                                                83 Dama de Noche Street, Rainbow Village 3,
586   0752-A     SP Navea, Josefina M.                 Group D       10-Nov-08    10-Nov-11                                                      806-4511                             Las Piñas City
                                                                                                Almanza 1, Marcos Alvarez Avenue, Las Pinas City

                                                                                                Tan Building, Rizal Street, Tagum City, Davao del                        (084) 400-
587   0156-F      F Olano, Duterte & Associates        Group D       10-Nov-08    10-Nov-11                                                             (084) 217-3574                  Davao City
                                                                                                Norte                                                                    1213
                                                                                                Blk. 5 Lot 10 Phase 2 Dona Soledad Subd., General
588 PA-D-192-A SP Ponddiong, Carmencita C.             Group D       10-Nov-08    10-Mar-09                                                             (083) 301-2814                General Santos
                                                                                                Santos City
                                                                                                641 Boni Avenue-PSBank, Mezzanine Floor,                533-9738
589 PA-C-193-A SP Manzano, Rufino A.                   Group D       12-Nov-08    12-Mar-09                                                                              534-0372
                                                                                                Mandaluyong City                                        535-3786
                                                                                                3rd Floor, AFFTIC Building, Plaza Burgos, Guagua, (045) 900-4826         (045) 961-
590   0754-A     SP Reyes, Rowena A.                   Group C       11-Nov-08    11-Nov-11
                                                                                                Pampanga                                                (045) 963-6565   6038
591 PA-D-194-A SP Vega, Benjamin Jr. A.                Group D       18-Nov-08    18-Mar-09     149 C. Name Street, Caloocan City                      9179302178
                                                                                                4/F, RGC Building, 219 Apo Street, Mandaluyong          531-5177
592 PA-D-195-A SP Castelo, Eduardo G.                  Group D       18-Nov-08    18-Mar-09
                                                                                                City                                                    532-6334
                                                                                                No. 20 Emerald Street, Fern Village, Pasong Tamo,
593 PA-D-196-A SP Suba, Ricardo O.                     Group D       24-Nov-08    24-Mar-09                                                             952-7101         931-0885
                                                                                                Makati City
                                                                                                Blk. 7 Lot 3 Narra Avenue, Anahaw Homes, Dita, Sta
594   0755-A     SP Santos, Marilou B.                 Group D       24-Nov-08    24-Nov-11                                                             847-8020         847-8020
                                                                                                Rosa, Laguna
595   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
                                                                                                Blk. 12 Lot 2 Berlin Street, Calamba Hills II, barandal,
596   0757-A     SP Gonzales, Roberto G.               Group D       24-Nov-08    24-Nov-11                                                             (049) 535-0140
                                                                                                Calamba, Laguna
597   0758-A     SP Manalac, Maria Theresa S.          Group C       24-Nov-08    24-Nov-11     Tourist Hotel Compound, Iyam, Lucena City
                                                                                                Lot 26 Road 12 Phase V Cogeo Village, Brgy.
598   0759-A     SP Repato-Ladiza, Corazon S.          Group D       27-Nov-08    27-Nov-11                                                             646-4423                         Antipolo
                                                                                                Bagong Nayon I, Antipolo City
                                                                                                18-A Villa Socorro Street, Brgy. Bahay Toro, Project
599   0157-F      F Po Lao Marquez Benedictos & Co     Group C       27-Nov-08    27-Nov-11                                                             920-0982         453-0294      Quezon City
                                                                                                8, Quezon City
600 PA-C-197-A SP Lin, Debbie Karen T.                 Group C        3-Dec-08     3-Apr-09     837 Masangkay St., Sta. Cruz, Manila                   252-0096          252-0819     City of Manila
                                                                                                Rm. 101 Ledesma Bldg., Gen. Luna St., Intramuros,
601   0158-F      F Pascual, Pascual and Co.           Group C       16-Dec-08    16-Dec-11                                                             527-2271         527-5485     City of Manila
                                                                                                Manila
                                                                                                Rm. 301 Landmark Building, Kalayaan Village,            (045) 861-1135   (045) 961-
602 PA-C-198-A SP Maminta, Gina M.                     Group C       16-Dec-08     16-Apr-09                                                                                            Pampanga
                                                                                                Quebiawan, San Fernando, Pampanga                       (045) 861-8703   0427
                                                                                                Suite 311 PVLB Building, Peñaranda St., Legaspi
603   0159-F      F A.R. Sayson & Associates           Group C       17-Dec-08    17-Dec-11                                                             (052) 480-9155                 Legaspi City
                                                                                                City
604   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

605   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

606   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

                                                                                                Blk. 1 Lot 22 Homepoint Village Phase B, Angono
607   0769-A     SP Tuplano, Cynthia B.                Group D       05-Jan-09     05-Jan-12                                                    451-2160                 4700559          Rizal
                                                                                                Rizal
                                                                                                No. 20 Amethyst Street, Severina Diamond
608   0770-A     SP Acedo, Timoteo A.                  Group C       05-Jan-09     05-Jan-12                                                    822-8147                              PAranaque City
                                                                                                Subdivision, Km. 18, Paranaque City
                                                                                                No. 3 Pasooy St., Brgy. Masambong, SFDM, Quezon
609   0771-A     SP De los Reyes, Mario Enrique        Group C        6-Jan-09     06-Jan-12                                                    365-1937                               Quezon City
                                                                                                City
                                                                                                Rm. 105 Realty Investments Bldg., 195 EDSA,                                            Mandaluyong
610   0772-A     SP Salvio, Rosemarie R.               Group C       12-Jan-09     12-Jan-12                                                    726-3478
                                                                                                Greenhills, Mandaluyong City                                                              City

611 PA-C-199-A SP Codiñera, Ethel E.                   Group C       15-Jan-09    15-May-09 1 Rd. 12-A, UPS-5, Sucat, Parañaque                       829-1961                        Paranaque City
         SP - Sole Practitioner
         F - Auditing Firm                                                                                                                                                    As of April 30, 2009
                                                    Type of         Date                                                                             TELEPHONE          FAX
        No.                         Name                                       Expiry Date                         Address                                                               AREA
                                                  Accreditation   Accredited                                                                         NUMBER             NUMBER
                                                                                                                                                     371-6786
612   0774-A     SP Cua, Leonardo G.                Group D       16-Jan-09     16-Jan-12    53 Baler Street, SFDM, Quezon City                                         371-1512      Quezon City
                                                                                                                                                     371-6787
                                                                                             Ciudada Grande Building, Ciudad Grande, Market
613 PA-D-200-A SP Algaba, Zenaida D.                Group D       26-Jan-09    26-May-09                                                             0917-8011810                       Laguna
                                                                                             Area, Sta. Rosa, Laguna

                                                                                             Blk. 32 Lot 11, Lauaan St., Central Phase 3, Camella
614 PA-C-201-A SP Gemora, Marites S.                Group C       26-Jan-09    26-May-09                                                          (146)572-0521                        Cavite City
                                                                                             Homes, Spring Ville City, Molino, Bacoor, Cavite

615 PA-D-202-A SP Bolanio, Lucio Jr. N.             Group D       28-Jan-09    28-May-09 1324 Lopez Jaena Street, Paco, Manila                       564-5635                            Mania
                                                                                         Rm. 204 2/F Rudel Building, Diego Street, Baguio
616 PA-C-203-A SP Pablo, Salvador I.                Group C       30-Jan-09    30-May-09                                                             (074) 304-3887
                                                                                         City
                                                                                         115 Diamond Street, CVS Homes I, Felix Avenue,
617 PA-D-204-A SP Adoremus, Restituto R.            Group D       30-Jan-09    30-May-09                                                             645-7814
                                                                                         Cainta, Rizal
                                                                                         Suite 313 Laperal Building, Session Road, Baguio
618 PA-C-205-A SP Espina, Caridad S.                Group C       30-Jan-09    30-May-09                                                             442-8273           442-2314
                                                                                         City
                                                                                                                                                     241-5254
619   0775-A     SP Valerio, Enrique S.             Group C       30-Jan-09     30-Jan-12    Rm. 312 Burke Bldg., Burke St., Escolta, Manila         244-6054     243                City of Manila
                                                                                                                                                     5896
                                                                                             Virgen SG Brgy. Bldg., 3rd Flr., Rms. 325 & 326                            (034) 433-
620 PA-C-206-A SP Maalat, Ernesto R.                Group C       02-Feb-09     02-Jun-09                                                            (034) 434-2148                   Bacolod City
                                                                                             Lacson corner 6th Street, Bacolod City                                     3184

621 PA-C-207-A SP Bufi, Jose B.                     Group C       02-Feb-09     02-Jun-09                                                         497-3085
                                                                                             7 Sampaloc Street, Zone I, Signal Village, Taguig City

                                                                                             23/F PBCom Tower, 6795 Ayala Avenue corner
622   0160-A      F Alas, Oplas & Co., CPAs         Group A       02-Feb-09    02-Feb-12                                                             728-2060           815-4919       Makati City
                                                                                             Herrera St., Makati City
                                                                                             Unit 1236 Cityland 8, 98 Sen. Gil Puyat Avenue,
623 PA-C-208-A SP Armijo, Liberty F.                Group C       03-Feb-09     03-Jun-09                                                            812-1533
                                                                                             Makati City
                                                                                             18-A Malong St., Brgy Marilag, Project 4, Quezon
624 PA-C-209-A SP Zurbano, Ruben E.                 Group C       10-Feb-09     10-Jun-09                                                                                             Quezon City
                                                                                             City                                                    439-2839
                                                                                             Friedknit Creations, Inc. Ground Floor, LGI Building,   725-1865
625 PA-C-210-A SP Balmores, Lucilita M.             Group C       12-Feb-09     12-Jun-09                                                                               584-2854       San Juan
                                                                                             Ortigas Avenue, San Juan, M. Mla.                       584-2462
                                                                                                                                                                        (02) 429-
626 PA-C-211-A SP Concepcion, Rossana A.            Group C       12-Feb-09     12-Jun-09    L16 B3 Mercedes Homes III, Binan, Laguna                (049) 512-8538                     Laguna
                                                                                                                                                                        4802
                                                                                             11-A Scout Madrinan Street, South Triangle, Quezon
627   0784-A     SP Cua, Francisco C.               Group D       16-Feb-09    16-Feb-12                                                        371-1640                371-1641      Quezon City
                                                                                             City

628 PA-C-212-A SP Sabado, Carlo B.                  Group C       20-Feb-09     20-Jun-09    12 Daproza St., General Santos City                     (083) 302-6328                  General Santos

                                                                                             8 Dona Alicia Street, Ina Homes, Better Living Subd.,
629 PA-D-213-A SP Clarin, Luz G.                    Group D       24-Feb-09     24-Jun-09                                                         824-2514                           Paranaque City
                                                                                             Paranaque City
                                                                                                                                                     818-0106
                                                                                             104 Halcon Street, Sta. Mesa Heights, Laloma,
630 PA-D-214-A SP Fernandez, Feliciano G.           Group D       24-Feb-09     24-Jun-09                                                            742-7250                         Quezon City
                                                                                             Quezon City
                                                                                                                                                     932-5006
                                                                                             6th Ave. Agro-Macro Subdivision, Cabancalan,
631 PA-C-215-A SP Codilla, Rolando A.               Group C       24-Feb-09     24-Jun-09                                                            (032)348-7663                     Cebu City
                                                                                             Mandaue City
                                                                                                                                                                        (032) 231-
632   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                    Cebu City
                                                                                                                                                                        7049
                                                                                             Top of Bank of Commerce, Plaridel St.-Osmena            (032) 255-1678
633   0162-F      F V.T. Villamala & Associates     Group C       24-Feb-09    24-Feb-12                                                                                               Cebu City
                                                                                             Blvd., Cebu City                                        (032) 253-0660
634 PA-D-216-A SP Fernando, Luisa M.                Group D       25-Feb-09     25-Jun-09    No. 7 Burgos Street, Cabuyao, Laguna                    (049) 832-0398
         SP - Sole Practitioner
         F - Auditing Firm                                                                                                                                                   As of April 30, 2009
                                                        Type of         Date                                                                         TELEPHONE        FAX
        No.                           Name                                         Expiry Date                         Address                                                         AREA
                                                      Accreditation   Accredited                                                                     NUMBER           NUMBER

635 PA-C-031-F F Gomez & Gomez                          Group C       02-Mar-09     02-Jul-09    Blk 1 Lot 27 Royal Palm Subdivision, Bacolod City   (034) 446-3500


636 PA-S-217-A SP Bernardo, Mario A.                    Group D       03-Mar-09     03-Jul-09    No. 18 Kalamansi Street, Balangkas, Valenzuela City456-0859

                                                                                                                                                     893-7397
                                                                                                 Unit 2105 & 2106 Cityland 10 Tower 1, H.V. Dela
637   0163-F      F Nila N. Mendiola & Company          Group C       03-Mar-09    02-Mar-12                                                         817-7128                        Makati City
                                                                                                 Coasta Street, Salcedo Village, Makati City
                                                                                                                                                     817-4687
638 PA-C-218-A SP Sabado, Carlo B.                      Group C       04-Mar-09     04-Jul-09    12 Daproza St., General Santos City                 (083) 302-6328                General Santos

639 PA-D-219-A SP Buena, Henry G.                       Group D       04-Mar-09     04-Jul-09    3916 Biyaya Street, Bacood, Sta. Mesa, Manila       780-3834


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

641            SP Reyes, Wendell B.                     Group C       04-Mar-09     04-Jul-09    Cor. G. Ramos & Regalado Streets, Kalibo, Aklan     (036) 268-7601
    PA-C-220-A
                                                                                                 LK Building MacArthur Highway, Dolores, City of San(045) 961-3101    (045) 961-
642 PA-C-032-F F Lupo S. Ramos & Co. CPAs               Group C       05-Mar-09    05-Jul-09                                                                                         Pampanga
                                                                                                 Fernando Pampanga
                                                                                                 Rm. 211-213 Yusay Building, Araneta Street         (046) 961 3830
                                                                                                                                                    (034) 433-3295    2414
643   0792-A   SP Granada, Rommel O.                    Group D       05-Mar-09    04-Mar-12                                                                                        Bacolod City
                                                                                                 Bacolod City                                       (034) 435 1004
644 PA-C-224-A SP Esperida, Jaime P.                    Group C       10-Mar-09    10-Jul-09     100 Almazor Street, Maricaban, Pasay City          854-7882

                                                                                                 Suite 202, 207 Zaravel Business Center, 27
645 PA-C-225-A SP Diuco, Generoso B.                    Group C       13-Mar-09     13-Jul-09                                                        441-0090 to 94   928-1903
                                                                                                 Congressional Avenue, Quezon City
                                                                                                 Garden Square Condominium, 297 Boni Serrano
646 PA-D-226-A SP Romano, Genielle B.                   Group D       13-Mar-09    13-Jul-09                                                        415-0376
                                                                                                 Avenue Quezon City 10 Tower 2, H.V. Dela Costa
                                                                                                 1805 - 1807 Cityland
647   0164-F    F Aquino, Mata, Calica & Associates     Group C       16-Mar-09    15-Mar-12                                                        841-0462          893-0387       Makati City
                                                                                                 St Makati City
                                                                                                 12 Edades Street, Corinthian Gardens, Ugong Norte,
648 PA-C-033-F F Endriga, Manangu & Associates          Group C       16-Mar-09     16-Jul-09                                                       813-7989
                                                                                                 Quezon City
                                                                                                 20th Floor Security Bankc Center Building, 6776
649   0796-A     SP Gallo, Dolores G.                   Group D       17-Mar-09    16-Mar-12                                                         891-1338         891-1136
                                                                                                 Ayala Avenue, Makati City
650 PA-C-231-A SP Lucenio, Joel A.                      Group C       17-Mar-09     17-Jul-09    B8 L14 Pearl Street, Juana I, Binan, Laguna         529-3822
                                                                                                 Door 2, 2/F DCT-MPC Building, JP Rizal Street,
651   0165-F      F Malbas, Mahinay & Co.               Group C       17-Mar-09    16-Mar-12                                                         (084) 2187772
                                                                                                 Tagum City
                                                                                                 2F Royal Bay Terrace Building, U.N. Ave., Cor.
652 PA-C-034-F F F.B Del Rosario, Jr. & Co.                           19-Mar-09     19-Jul-09                                                                                      City of Manila
                                                        Group C                                  Cortada St., Ermita, Manila                         521-3279         521-3279
                                                                                                 37 Targa St., Village East, Executive Homes, Cainta,
653 PA-C-234-A SP Legaspi, Marcos A.                    Group C       19-Mar-09     19-Jul-09                                                         656-1437                         Rizal
                                                                                                 Rizal

654 PA-D-235-A SP Pelayo, Julito C.                     Group C       19-Mar-09     19-Jul-09    1714 Canday-ong, Calindagan, Dumaguete City         (035) 422-4587

                                                                                                 3-I Edificio Enriqueta, corner Amoranto St. & D.
655 PA-C-035-F F Garcia, Pangilinan and Co.             Group C       19-Mar-09     19-Jul-09                                                        732-7860         732-7871      Quezon City
                                                                                                 Tuason Streets, Sta. Mesa Heights, Quezon City

                                                                                                 Rm. 305 Dona Candelaria, No. 32 Visayas Avenue
656 PA-C-238-A F Tampis, Ma. Luz C.                     Group C       19-Mar-09     19-Jul-09                                                   454-3747              456-2308
                                                                                                 cor. Congressional Avenue, Quezon City

657 PA-C-239-A SP Operario, Alberto Y.                  Group C       20-Mar-09     20-Jul-09    A. Mabini St., cor. Kalaw St., Ermita, Manila       884-11-94                     City of Manila
         SP - Sole Practitioner
         F - Auditing Firm                                                                                                                                                 As of April 30, 2009
                                                          Type of         Date                                                                          TELEPHONE          FAX
        No.                           Name                                           Expiry Date                        Address                                                            AREA
                                                        Accreditation   Accredited                                                                      NUMBER             NUMBER
                                                                                                   Rm. 220, BPI Condominium Bldg., Plaza Cervantes,
658 PA-C-240-A SP Halili, Eduardo C.*                     Group C       20-Mar-09     20-Jul-09                                                         242-1079           242-0857     City of Manila
                                                                                                   Binondo, Manila
                                                                                                   2537-A s. Del Rosario Street, Gagalangin, Tondo, 233-4791
659   0799-A     SP Baltbat, Ma. Teresita G.              Group D       26-Mar-09    25-Mar-12                                                                             951-2110
                                                                                                   Manila                                               492-7565
660 PA-C-036-F F Sicangco Menor Villanueva & Co.          Group C       26-Mar-09     26-Jul-09    #2 Dona Gloria Ave., Villa Gloria Subd., Angeles City888-2099           888-1374      Makati City
                                                                                                   5th Flr., NYTM Building, 819 Ilaya St., San Nicolas, 241-8441
661 PA-D-543-A SP Maturgo, Narciso C.                     Group D       26-Mar-09     26-Jul-09                                                                                         City of Manila
                                                                                                   Manila                                               241-8383
                                                                                                   U206Apo Building, Rainbow Ridge Condo, Taguig
662 PA-C-244-A SP Fermin, Verando T.                      Group C       26-Mar-09     26-Jul-09                                                         828-3129
                                                                                                   City
                                                                                                                                                                           (034) 435-
663   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                  Bacolod City
                                                                                                                                                                           1165
664   0802-A     SP Santiago, Emmanuel C.                 Group C       30-Mar-09    29-Mar-12     2004 F. Agoncillo St., Malate, Manila                525-6017                        City of Manila
                                                                                                   B11 L10 Perpetual Village VI, Mambog 4, Bacoor,      (046) 471-7090
665 PA-D-245-A SP Cruz, Annabel A.                        Group D       30-Mar-09     30-Jul-09
                                                                                                   Cavite                                               875-7241
666 PA-C-246-A SP Harina, Ricardo M.                      Group C       30-Mar-09    30-Jul-09     300 Narra Drive, Tugbungan, Zamboanga City           (062)991-9101                    Zamboanga
667 PA-D-247-A SP Lumjod, Gregorio U.                     Group D       02-Apr-09    02-Aug-09     Bagacay, Dumaguete City                              (035) 225-0911
                                                                                                                                                                           (062) 992-
668 PA-C-248-A SP Balagot, Felicisima A.                  Group C       02-Apr-09    02-Aug-09     191 Don Alfro St., Tetuan, Zamboaanga City           (062) 991-2567                   Zamboanga
                                                                                                                                                                           4350
669   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

670 PA-C-249-A SP Ileto, Amelita N.                       Group C       02-Apr-09    02-Aug-09     23 Rd. 14, Brgy. Bahay Toro, Project 8, Quezon City 926-4199                         Quezon City

                                                                                                   Unit 1120 City & Land Mega Plaza, ADB Avenue cor.914-1293
671 PA-C-250-A SP Baduria, Roel R.                        Group C       08-Apr-09    08-Aug-09
                                                                                                   Garnet Road, Ortigas Center, Pasig City          633-2898

                                                                                                   10 Volleyball Street, Mariquita Pueblo, Dita, Sta. Ros
672 PA-D-251-A SP Bermudez, Luis V.                       Group D       08-Apr-09    08-Aug-09                                                            (049) 531-2044
                                                                                                   City, Laguna
                                                                                                   548 San Rafael Street, Plainview Subdivision,
673 PA-D-252-A SP Limbo, Ronaldo C.                       Group D       08-Apr-09    08-Aug-09                                                            535-7434
                                                                                                   Mandaluyong City
                                                                                                   7th Floor Unit A22 Francesca Tower, Scout
674 PA-C-253-A SP Santos, Florita B.                      Group C       08-Apr-09    08-Aug-09                                                            709-0717
                                                                                                   Borromeo cor. EDSA, Quezon City

675 PA-C-037-F F Caballero-Lacsa & Co.                    Group C       08-Apr-09    08-Aug-09     177 Lower Kalakalan, Olongapo City                   (047)-224-2964                  Olongapo City

676   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

                                                                                                   Rm. 202 De Leon Building, Pabayo-Pacana Streets,
677   0806-A     SP Orio, Felix C.                        Group C       08-Apr-09     07-Apr-12                                                     (08822) 72-8398
                                                                                                   Cagayan de Oro City
                                                                                                                                                                           (075) 522-
678 PA-C-038-F F Daroya and Company                       Group C        8-Apr-09     8-Aug-09     3/F, FIB Building, Mayombo District, Dagupan City    (075) 522-7098                   Pangasinan
                                                                                                                                                                           4333
                      Senturias, Jimenez and Company,                                              2/F Greenfield Building 1, 750 Shaw Blvd.,                                           Mandaluyong
679 PA-A-039-F F                                          Group C       14-Apr-09    14-Aug-09                                                         638-8077            631-6207
                      CPAs*                                                                        Mandaluyong City                                                                        City
                                                                                                   Unit 1905 Regalia Park Tower, 150 P. Tuazon
680   0166-F      F Ocampo, Mendoza, Leong, Lim & Co.     Group B       15-Apr-09     14-Apr-12                                                        912-9489            439-1788     Quezon City
                                                                                                   Boulevard, Cubao, Quezon City
                                                                                                   Fourth Floor, left Wing, Manros Plaza, Gen. Maxilom
681 PA-D-258-A SP Rosell, Maria Theresa C.                Group D       16-Apr-09    16-Aug-09                                                         (032) 412-5626
                                                                                                   Avenue, cebu City
                                                                                                   Lot 31, Block 3-A, Sta. Filomena Street, Eroreco    (034) 433-5535      (034) 433-
682 PA-C-259-A SP Desabelle, Myrna L.                     Group C       16-Apr-09    16-Aug-09
                                                                                                   Subd., Mandalagan, Bacolod City                     (034) 434-0424      4243
                                                                                                   Greenwoods Executive Village, 30 Redbud St.,
683 PA-C-260-A SP Villarba, Rosario Q.                    Group C       17-Apr-09    17-Aug-09                                                         642-9596            642-9596         Rizal
         SP - Sole Practitioner                                                                    Cainta, Rizal
         F - Auditing Firm                                                                                                                                                      As of April 30, 2009
                                                                  Type of          Date                                                                            TELEPHONE          FAX
          No.                           Name                                                   Expiry Date                         Address                                                            AREA
                                                                Accreditation    Accredited                                                                        NUMBER             NUMBER

684     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

                                                                                                             Phase 4B Pkg. 9, Blk. 76 Lot 4, bagong Silang,        938-3301
685 PA-D-261-A SP Isola, Flor V.                                   Group D        24-Apr-09     24-Aug-09                                                                             961-2893
                                                                                                             Caloocan City                                         994-1194

686 PA-C-262-A SP Veloria, Bernabe Sr. L.                          Group C        24-Apr-09     24-Aug-09    66 Lizares Subdivision, Taculing, Bacolod City        (034) 432-1366

687 PA-D-263-A SP Gamboa, Jaime A.                                 Group D        24-Apr-09     24-Aug-09    San Marcos, Agoo, La Union                            (072) 710-1871

688 PA-C-264-A SP Briones, Conrado M.                              Group C       29-Aug-09      29-Aug-09    4668 Tagumpay Street, Sta. Mesa, Manila               9279304471

689     0810-A      SP Manaligod, Silvestre A.                     Group D       29-Aug-09      28-Aug-12    16-C Tin Road, Pilar Village, Las Pinas City          635-9144           683-7257

                                                                                                             2nd Floor, Dona Nena Building, Sabang, Baliuag,
690     0811-A      SP Dela Cruz, Editha C.                        Group C       29-Aug-09      28-Aug-12                                                          (044) 766-7735
                                                                                                             Bulacan
                                                                                                             B5 L5 St. George St., Sto. Niño Village Phase 4,
691     0812-A      SP Manaloto, Gilberto L.                       Group C        29-Apr-09      28-Apr-12                                                         861-8018                       Muntinlupa City
                                                                                                             Tunasan, Muntinlupa City


                         *Renewal in Process


      Group A: (1) Issuer of registered securities which have sold a class of its securities pursuant to a registration under Section 12 of the Securities RegulationCode (SRC) except those issuers of registered
      timeshares, proprietary and non-proprietary membership certificates which are covered in Group B;; (2) Issuer with a class of securities listed for trading in an Exchange; (3) Public companies or
      those with total assets of at least Fifty Million Pesos (P50,000,000.00) having two hundred (200) or more stockholders each owning one hundred (100) shares of a class of its equity securities.;




      Group B: (1) Pre-Need Companies, (2) Issuers of registered timeshares, proprietary and non-proprietary membership certificates; (3) Investment Houses, (4) Brokers and Dealers in Securities, (5)
      Investment Companies, (6) GovernmentSecurities Eligible Dealers (GSEDs), (7) Universal Banks Registered as Underwriter of Securities, (8) Investment Company Advisers, (9) Clearing Agency and Clearing
      Agency as depository,(10) Stocks and Securities Exchange/s, (11) Special Purpose Vehicles Act of 2004 and its implementing rules; (12) Special Purpose Corporationsregistered under the SecuritizationAct
      of 2004 and its implementing rules; and (13) Such other corporations which may be required by law to be supervised by the Commission.


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



      Group D: Registered corporations which are mandated by other regulatory agencies to have an external auditor accredited by the Commission, provided however that the Commission has been consulted on
      such requirement by said agency and that it has agreed on the terms thereof through a Memorandum of Agreement duly executed between the Commission and the regulatoryagency. This group will already
      cover external auditors of corporate bank borrowers with at least P15 Million in total assets pursuant to BSP Circular No. 439.




            SP - Sole Practitioner
            F - Auditing Firm                                                                                                                                                              As of April 30, 2009

				
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Description: Accredited External Auditors as of April Glycyrrhiza Ext