ACCREDITED LIST OF CPAs - PRC Board of Accountancy
Transcription
ACCREDITED LIST OF CPAs - PRC Board of Accountancy
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of June 06, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS REFERENCE (BR NO. / DATE) VALIDITY From REMARKS To 1032 A. I. GUTIERREZ & ASSOCIATES Bd. Res. No. 237 dtd. Oct. 29, 2013 1-Jan-14 31-Dec-16 2422 A. SANCHEZ, L. DAVID AND COMPANY Bd. Res. No. 38 dtd. Dec. 19, 2014 1-Jan-15 31-Dec-17 1687 A. T. ABELLA & CO. Bd. Res. No. 235 dtd. Oct. 29, 2013 1-Jan-14 31-Dec-16 1594 A. V. TIDOSO & CO. Bd. Res. No. 10 dtd. Feb. 2, 2015 2-Feb-15 31-Dec-17 Bd. Res. No. 243 dtd. Oct. 29, 2013 1-Jan-14 As per Board Res. 112 Additional Partners: Francis 31-Dec-16 Boribor Tupue dated July 14, 2015 4589 A.M. YU & ASSOCIATES Bd. Res. No. 56 dtd. Dec. 29, 2014 1-Jan-15 31-Dec-17 0511 A.R. SAYSON & ASSOCIATES Bd. Res. No. 125 dtd. August 11, 2015 0833 A.E. JIMENEZ & COMPANY ( Formerly: SENTURIAS, JIMENEZ & COMPANY) 5486 AARON FRANCISCO VILLARIN RECLA Bd. Res. No. 228 dtd. Dec. 1, 2015 5134 ABDUL WAHAB TANDER DISOMA Bd. Res. No. 121 dtd. Sept. 19, 2012 1-Jan-16 Page 1 31-Dec-18 1-Jan-16 31-Dec-18 19-Sep-12 31-Dec-14 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of June 06, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS 0496 ABELARDO DANGLA VELASCO REFERENCE (BR NO. / DATE) VALIDITY From REMARKS To Bd. Res. No. 147 dtd. Dec. 21, 2009 1-Jan-10 31-Dec-12 0034 ABERCIO RODRIGUEZ ARGEL Bd. Res. No. 24 dtd. Feb. 4, 2015 4-Feb-15 31-Dec-17 0649 ABNER ARNALDO TY Bd. Res. No. 219 dtd. Dec. 1, 2015 1-Jan-16 31-Dec-18 2996 ABRAHAM R. CAMPO, JR. Bd Res. No. 48 dtd. March 28, 2012 28-Mar-12 31-Dec-14 2456 ABRAHAM SAGCAL HIPOLITO Bd Res. No. 87 dtd. Mar. 31, 2016 31-Mar-16 31-Dec-18 Bd. Res. No. 55 dtd. Feb. 19, 2016 19-Feb-16 31-Dec-18 2390 ABELARDO P. ANTONIO 1280 ABUEL YU VILLAR & CO. (Formerly: JACQUELINE M. YU-VILLAR) Emily L. Cailes Lo - withdrawn from the partnership effective July 1, 2009. 2486 ACLAN CAILLES LO & CO. 2445 ACOSTA, DEL ROSARIO & ASSOCIATES 0141 ACYATAN & CO. ACYATAN & CO.) 5207 ADELA BISQUERA BISARES Bd. Res. No. 23 dtd. Mar. 4, 2009 4-Mar-09 31-Dec-11 Bd. Res. No 161 dtd. Sept. 27, 2013 1-Jan-14 31-Dec-16 Bd. Res. No. 162 dtd. Sept. 17, 2015 1-Jan-16 31-Dec-18 (Formerly : A.P. Page 2 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of June 06, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS REFERENCE (BR NO. / DATE) VALIDITY From REMARKS To 4932 ADELA G. STROUD Bd. Res. No. 122 dtd. August 28, 2013 1-Jan-14 31-Dec-16 5175 ADELAIDA DUMALE CUCHARO Bd. Res. No. 29 dtd. December 19, 2014 1-Jan-15 31-Dec-17 3197 ADELAIDA G. ALEJANDRO Bd Res. No. 83 dtd. April 14, 2010 14-Apr-10 31-Dec-12 ADELAIDA L. ALEJANDRINO ( Formerly:AIDA L. 0443 ALEJANDRINO) Bd. Res. No. 22 dtd. Feb. 9, 2016 9-Feb-16 31-Dec-18 2731 ADELAIDA SANTIAGO VALBUENA Bd. Res. No. 268 dtd. December 28, 2015 1-Jan-16 31-Dec-18 3060 ADELIZA G. GUINTO Bd. Res. No. 194 dtd. November 2, 2015 1-Jan-16 31-Dec-18 2074 ADEMAR TRISTAN AGUILAR Bd. Res. No. 80 dtd. July 8, 2015 8-Jul-15 31-Dec-17 Bd. Res. No. 67 dtd. July 8, 2015 8-Jul-15 31-Dec-17 5145 ADEODATO MORADA DE SAGON 1690 ADOLFO AUXILO GOYALA, JR. Bd. Res. No. 174 dtd. Oct. 30, 2008 30-Oct-08 31-Dec-10 0442 ADONES BRUCE ANURAN Bd. Res. No. 64 dtd. Feb. 19, 2016 9-Feb-16 31-Dec-18 1558 ADORA A. MACALINTAL Bd. Res. No. 265 dtd. Dec. 9, 2013 1-Jan-14 31-Dec-16 Page 3 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of June 06, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS REFERENCE (BR NO. / DATE) VALIDITY From REMARKS To 5117 ADORA V. SANTOS Bd. Res. No. 101 dtd. August 13, 2012 13-Aug-12 31-Dec-14 5882 ADRELIN OCAMPO MANANSALA Br. Res. No. 127 dtd. August 11, 2015 11-Aug-15 31-Dec-17 5519 ADRIAN BJ ALMERO GERON Bd. Res. No. 03 dtd. August 13, 2014 13-Aug-14 31-Dec-16 3901 ADRIAN Q. AMANO Bd. Res. No. 65 dtd. April 2, 2008 2-Apr-08 31-Dec-10 2464 ADRIAN R. ONGOG Bd. Res. No. 145 dtd. Dec. 21, 2009 1-Jan-10 31-Dec-12 Bd. Res. No. 32 dtd. Dec. 19, 2014 19-Dec-14 31-Dec-16 Bd. Res. No. 237 dtd. Dec. 4, 2015 4-Dec-15 31-Dec-17 Br. Res. No. 07 dtd. Feb. 9, 2016 9-Feb-16 31-Dec-18 11-Mar-15 31-Dec-17 5580 ADRIAN T. SALIGUMBA 3816 ADRIANO BONGO MACASERO 6018 ADRIANO MACAPAGAL AGUARIN, JR. 1414 AGAPITA I. MONTES 0237 AGAPITO ACAPULCO LEYSON, JR. Bd. Res. No. 45 dtd. March 11, 2015 Page 4 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of June 06, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS REFERENCE (BR NO. / DATE) 3627 AGNES A. SANCHEZ Bd Res. No. 06 dtd. Jan. 9, 2008 3885 AGNES DG. FRANCIA 5255 AGNES FLORES NARBONITA 3930 AGNES G. ASOR 5856 AGNES VILLARAZO MANITO VALIDITY From REMARKS To 9-Jan-08 31-Dec-10 Bd. Res. No. 69 dtd. April 26, 2011 26-Apr-11 31-Dec-13 Bd. Res. No. 37 dtd. February 11, 2013 11-Feb-13 31-Dec-15 Bd. Res. No. 95 dtd. Oct. 19, 2011 19-Oct-11 31-Dec-13 Br. Res. No. 102 dtd. July 14, 2015 8-Jul-15 31-Dec-17 1882 AGUILAR, AGUILAR AND COMPANY 4023 AGUINALDO SILANGAN COMPANIADOS Bd. Res. No. 107 dtd. April 12, 2016 12-Apr-16 31-Dec-18 1198 AGUNOD TORREJANO & CO. Bd. Res. No. 154 dtd. Sept. 5, 2008 5-Sep-08 31-Dec-10 1373 AGUSTINA T. LIM Bd. Res. No. 190 dtd. Oct. 29, 2013 1-Jan-14 31-Dec-16 3006 AIDA A. ALAGBAY Bd Res. No. 265 dtd. Dec. 21, 2015 1-Jan-16 31-Dec-18 4763 AIDA CAPATI REYES Bd. Res. No.88 dtd. Apr. 30, 2010 30-Apr-10 31-Dec-12 2457 AHMIELLE D. SALAZAR Page 5 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of June 06, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS REFERENCE (BR NO. / DATE) VALIDITY From REMARKS To 0650 AIDA D. ALON 1156 AIDA D. TEMPLADO - FEDEE 5821 AIDA U. DE VILLA Br. Res. No. 213 dtd. December 1, 2015 1-Dec-15 31-Dec-17 2391 AILEEN A. MANGUI Bd. Res. No. 156 dtd. Sept. 5, 2008 1-Jan-09 31-Dec-11 4022 AILEEN C. DE CASTRO Bd. Res. No. 98 dtd. May 12, 2008 12-May-08 31-Dec-10 5594 AILEEN KISMET REAL LAPINIG Br. Res.No. 45 dtd. Dec. 29, 2014 29-Dec-14 31-Dec-16 6125 AILEEN MAE TOLEDO CLAVERIA Br. Res. No. 83 dtd. Mar. 31, 2016 31-Mar-16 31-Dec-18 3573 AILEEN REYES MAGLANA Bd Res. No. 07 dtd. Jan. 8, 2013 8-Jan-13 31-Dec-15 4758 AILEENE BIANCA NAZARETH JUTA Bd. Res. No.81 dtd. Apr. 14, 2010 14-Apr-10 31-Dec-12 Br. Res. No. 119 dtd. May 5, 2016 5-May-16 31-Dec-18 1003 AILENE DELA CRUZ - DURAN 6151 AILLEEN DIMACALI MERCADO Page 6 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of June 06, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS REFERENCE (BR NO. / DATE) VALIDITY From REMARKS To 4822 AIMEE FABRICANTE VILLADARES Bd. Res. No. 96 dtd. June 8, 2010 8-Jun-10 31-Dec-12 5633 AIRA VANESSA AREVALO BERCES Br. Res. No. 18 dtd. February 2, 2015 2-Feb-15 31-Dec-17 5203 AIRA ZEA DELA MAR CARANDANG Bd. Res. No. 01 dtd. January 8, 2013 8-Jan-13 31-Dec-15 5917 AISA KRISTINE DANIOLCO LERIO Br. Res. No. 147 dtd. August 17, 2015 17-Aug-15 31-Dec-17 5581 AIZA GABRIELLE AUITAN CAYANAN Bd. Res. No. 32 dtd. Dec. 19, 2014 19-Dec-14 31-Dec-16 5953 AL JAY RHU RIVERA POLICARPIO Br. Res. No. 175 dtd. October 13, 2015 13-Oct-15 31-Dec-17 4373 AL NICOMEDES LOMOD BANTOL Bd. Res. No. 116 dtd. July 24, 2015 24-Jul-15 31-Dec-17 1374 ALAIN PARRA SISCAR Bd. Res. No. 342 dtd. Dec. 27, 2013 1-Jan-14 31-Dec-16 Bd. Res. No. 114 dtd. Sept. 6, 2010 6-Sep-10 31-Dec-12 4784 ALAN SALAMANTE FRAYCO 0190 ALAS, OPLAS & CO. Bd. Res. No. 279 dtd. Dec. 18, 2013 1-Jan-14 Additional Partner : Ryan Agorilla Sabug Bd. Res. 279 31-Dec-16 dated Dec. 18, 2013 0005 ALBA ROMEO & CO. Bd. Res. No. 215 dtd. December 1, 2015 1-Jan-16 31-Dec-18 Page 7 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of June 06, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS REFERENCE VALIDITY From (BR NO. / DATE) REMARKS To 3501 ALBERT FLORES ALCANTARA Bd Res. No. 34 dtd. December 19, 2014 19-Dec-14 31-Dec-16 1940 ALBERT PAUL COSTES UY Bd. Res. No. 34 dtd. March 3, 2015 3-Mar-15 31-Dec-17 11-Aug-15 31-Dec-17 5876 ALBERT RAMOS EJE Br. Res. No. 126 dtd. August 11, 2015 1468 ALBERT S. VILLANUEVA Bd. RES. No. 73 dtd. July 15, 2009 15-Jul-09 31-Dec-11 0299 ALBERT V. LUNA & CO. Bd. Res. No. 78 dtd. Oct. 7, 2011 7-Oct-11 31-Dec-13 0150 ALBERT YUPO OPERARIO Bd. Res. No. 59 dated 2011 15-Apr-11 31-Dec-13 2-Feb-15 31-Dec-17 13-Aug-14 31-Dec-16 1-Jan-16 31-Dec-18 April 15, 0069 ALBERTO A. OLAÑO 0200 ALBERTO C. BENITEZ 1883 ALBERTO DIMALIWAT BERNARDO Bd. Res. No. 22 dtd. Feb. 2, 2015 0471 ALBERTO DURANO YU Bd. Res. No. 09 dtd. August 13, 2014 5296 ALBERTO GATICA MERCANO Bd. Res. No. 189 dtd. Oct. 14, 2015 Page 8 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of June 06, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS REFERENCE (BR NO. / DATE) VALIDITY From REMARKS To 2310 ALBERTO J. ORDOÑEZ 1622 ALBERTO ORIDINA TUZAN Bd. Res. No. 41(B) dtd. March 4, 2015 4-Mar-15 31-Dec-17 1796 ALBERTO PASCUAL & ASSOCIATES Bd. Res. No. 328 dtd. Dec. 27, 2013 1-Jan-14 31-Dec-16 Br. Res. No. 83 dtd. Mar. 31, 2016 31-Mar-16 31-Dec-18 1469 ALBERTO TONGOL DIMATULAC Bd. Res. No. 35 dtd. December 19, 2014 19-Dec-14 31-Dec-16 2280 ALBERTO VELASCO SALVA Bd. Res. No. 55 dtd. April 17, 2009 17-Apr-09 31-Dec-11 Bd. Res. No. 55 dtd. Feb. 19, 2016 19-Feb-16 31-Dec-18 5018 ALDANA, SARMIENTO AND CO. Bd. Res. No. 104 dtd. July 14, 2015 14-Jul-15 31-Dec-17 4685 ALDAVE & QUIÑO ASSOCIATES Bd. Res. No. 208 dtd. November 2, 2015 1-Jan-16 31-Dec-18 6126 ALBERTO SALAMAT CASTRO 0378 ALBIN S. OLLERES 0125 ALCORIZA, MANALANGSANG & CO. JOSUE, ALCORIZA AND CO.) (Formerly: Page 9 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of June 06, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS REFERENCE (BR NO. / DATE) VALIDITY From REMARKS To 4524 ALDEN C. CALIMUTAN Bd. Res. No. 57 dtd. April 13, 2012 13-Apr-12 31-Dec-14 4762 ALDRIN LEONES TUMBALI Bd. Res. No.87 dtd. Apr. 30, 2010 30-Apr-10 31-Dec-12 5367 ALDRIN RAMOS MADRIDEO Bd. Res. No. 203 dtd. November 2, 2015 1-Jan-16 31-Dec-18 5966 ALDWIN RANAS FACTORANAN Br. Res. No. 183 dtd. October 14, 2015 14-Oct-15 31-Dec-17 Bd. Res. No. 57 dtd. Feb. 19, 2016 1-Jan-17 31-Dec-19 3682 ALEJANDRO M. PONCE Bd Res. No. 15 dtd. Jan. 14, 2008 14-Jan-08 31-Dec-10 0844 ALEJANDRO MALASARTE ORILLA Bd. Res. No. 80 dtd. Mar. 28, 2016 28-Mar-16 31-Dec-18 0495 ALEGRIA V. MEDINA 0921 ALEJANDRO LABRADO CABADING 0075 ALEJANDRO M. JAPOR Page 10 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of June 06, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS REFERENCE (BR NO. / DATE) VALIDITY From REMARKS To 3028 ALEJANDRO REYES UGALDE Bd Res. No. 271 dtd. Dec. 28, 2015 1-Jan-16 31-Dec-18 3037 ALEJO A. PAUAL, JR. Bd Res. No. 87 dtd. Sept. 11, 2007 11-Sep-07 31-Dec-09 2691 ALELI C. DUGAN Bd. Res. No. 220 dtd. December 1, 2015 1-Jan-16 31-Dec-18 Br. Res. No. 31 dtd. Feb. 9, 2016 9-Feb-16 31-Dec-18 4079 ALENITA Q. ONG Bd. Res. No. 225 dtd. Dec. 1, 2015 1-Dec-15 31-Dec-17 2692 ALETH JOYCE TOMALE CUBACUB Bd. Res. No. 195 dtd. November 2, 2015 1-Jan-16 31-Dec-18 4590 ALEX ANIMA INTO Bd. Res. No. 64 dtd. July 8, 2015 8-Jul-15 31-Dec-17 2919 ALEX B. CUSTODIO Bd Res. No. 64 dtd. Sept. 06, 2007 6-Sep-07 31-Dec-09 4988 ALEX CADIZ ASKIN Bd. Res. No. 320 dtd. Dec. 27, 2013 1-Jan-14 31-Dec-16 6033 ALELI CATUBIG DIMAYA Page 11 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of June 06, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS REFERENCE (BR NO. / DATE) VALIDITY From REMARKS To 4477 ALEX G. HALILI Bd. Res. No. 60 dtd. April 17, 2009 17-Apr-09 31-Dec-11 4024 ALEX P. BANAWAN Bd. Res. No. 98 dtd. May 12, 2008 12-May-08 31-Dec-10 2472 ALEX SAM LIPAE Bd. Res. No. 108 dtd. July 14, 2015 14-Jul-15 31-Dec-17 1322 ALEXANDER E. RAMOS AND ASSOCIATES Bd. Res. No. 244 dtd. Oct. 29, 2013 1-Jan-14 31-Dec-16 4155 ALEXANDER O. GABARDA Bd. Res. No. 140 dtd. July 18, 2008 18-Jul-08 31-Dec-10 0268 ALEXANDER SANCHEZ BALILI, JR. Bd. Res. No. 62 dtd. Dec. 29, 2014 1-Jan-15 31-Dec-17 2850 ALEXANDER T. DIZON Bd Res. No. 249 dtd. Dec. 14, 2015 1-Jan-16 31-Dec-18 1428 ALEXANDER R. TALLA Page 12 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of June 06, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS REFERENCE (BR NO. / DATE) VALIDITY From REMARKS To 4812 ALEXANDER YAMBAO VILLAVICENCIO Bd. Res. No. 267 dtd. December 28, 2015 1-Jan-16 31-Dec-18 5544 ALEXIS LU CHUA Bd. Res. No. 19 dtd. December 16, 2014 12-Dec-14 31-Dec-16 Bd. Res. No. 146 dtd. August 17, 2015 17-Aug-15 31-Dec-17 Br. Res. No. 18 dtd. February 2, 2015 2-Feb-15 31-Dec-17 4010 ALFIE ARIMBUYUTAN JAVIER Bd. Res. No. 17 dtd. Feb. 2, 2015 2-Feb-15 31-Dec-17 2767 ALFONSA FE ALO-LIM Bd Res. No. 224 dtd. December 1, 2015 1-Jan-16 31-Dec-18 Bd. Res. No. 180 dtd. Nov. 6, 2007 1-Jan-08 31-Dec-10 1918 ALFE LIGTAS CASTROVERDE 5634 ALFEO D. VIVAS 1252 ALFONSO A. TRILLO 1268 ALFONSO B. PISCASIO Page 13 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of June 06, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS REFERENCE (BR NO. / DATE) VALIDITY From REMARKS To 3411 ALFONSO CUBACUB CORONEL Bd Res. No. 227 dtd. Dec. 1, 2015 1-Jan-16 31-Dec-18 5496 ALFONSO GARALDE GARCERA Bd. Res. No. 38 dtd. Feb. 11, 2016 11-Feb-16 31-Dec-18 3259 ALFONSO MAGPILI MABOLO Bd. Res. No.177 dtd. October 13, 2015 1-Jan-16 31-Dec-18 2498 ALFONSO S. GONZALES Bd. Res. No. 72 dtd. June 5, 2012 5-Jun-12 31-Dec-14 5331 ALFRED CESAR CALAQUIAN QUINSAY Bd. Res. No. 130 dtd. August 28, 2013 28-Aug-13 31-Dec-15 4940 ALFRED LINDON FORONDA BERBANO Bd. Res. No. 08 dtd. August 13, 2014 13-Aug-14 31-Dec-16 Bd. Res. No. 47 dtd. March 28, 2011 28-Mar-11 31-Dec-13 Br. Res. No. 126 dtd. August 11, 2015 11-Aug-15 31-Dec-17 Bd. Res. No. 19 dtd. Jan. 31, 2007 31-Jan-07 31-Dec-09 4198 ALFRED UY EISMA 5877 ALFRED VLADIMIR ADRIANO FERRER 0076 ALFREDO C. SARAU Page 14 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of June 06, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS 5012 ALFREDO CATUNGAL AUSTRIA REFERENCE (BR NO. / DATE) VALIDITY From REMARKS To Bd. Res. No. 55 dtd. Dec. 29, 2014 1-Jan-15 31-Dec-17 1565 ALFREDO G. STA. MARIA Bd. Res. No. 138 dtd. July 18, 2008 18-Jul-08 31-Dec-10 4543 ALFREDO INCISO PABAS, JR. Bd. Res. No. 26 dtd. Feb. 9, 2016 9-Feb-16 31-Dec-18 3826 ALFREDO L. BELMONTE Bd. Res. No. 48 dtd. Jan. 28, 2008 28-Jan-08 31-Dec-10 Bd. Res. No. 87 dtd. August 13, 2012 13-Aug-12 31-Dec-14 2827 ALFREDO S. DELA CRUZ, JR. Bd. Res. No. 104 dtd. Oct. 26, 2009 1-Jan-10 31-Dec-12 0843 ALFREDO SARTE Bd. Res. No. 95 dtd. June 8, 2010 8-Jun-10 31-Dec-12 5082 ALFREDO OBANA GAPPE 2423 ALFREDO R. VICENTE Page 15 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of June 06, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS REFERENCE (BR NO. / DATE) VALIDITY From REMARKS To 3673 ALICE D. DIAMANTE Bd Res. No. 125 dtd. Oct. 4, 2010 1-Jan-11 31-Dec-13 3895 ALICIA ARBOLEDA - PANGANIBAN Bd. Res. No. 325 dtd. Dec. 27, 2013 1-Jan-14 31-Dec-16 4764 ALICIA ARLENE V. DE GUZMAN Bd. Res. No.88 dtd. Apr. 30, 2010 30-Apr-10 31-Dec-12 3202 ALICIA B. AGUSTIN Bd Res. No. 135 dtd. Dec. 2, 2010 2-Dec-10 31-Dec-12 3994 ALICIA C. CRUZ Bd. Res. No. 90 dtd. April 17, 2008 17-Apr-08 31-Dec-10 Bd. Res. No. 76 dtd. Mar. 28, 2016 28-Mar-16 31-Dec-18 2485 ALICIA IMPERIAL LEAÑO Bd. Res. No. 98 dtd. August 13, 2012 13-Aug-12 31-Dec-14 3150 ALICIA LAROYA ACOBA Bd Res. No. 195 dtd. November 2, 2015 1-Jan-16 31-Dec-18 0164 ALICIA S. ERGUIZA-PATIAG Bd. Res. No. 41 dated Mar 2, 2007 2-Mar-07 31-Dec-09 2164 ALICIA YABUT BACANI Bd. Res. No. 02 dtd. Jan. 26, 2015 26-Jan-15 31-Dec-17 5513 ALICIA GERVASIO BAÑAS Page 16 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of June 06, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS 1540 ALIPIO SANTOS SANDOVAL REFERENCE (BR NO. / DATE) VALIDITY From REMARKS To Bd. Res. No. 77 dtd. July 8, 2015 8-Jul-15 31-Dec-17 Br. Res. No. 32 dtd. Feb. 9, 2016 9-Feb-16 31-Dec-18 3122 ALLAN CANDELARIA DACILLO Bd Res. No. 134 dtd. August 11, 2015 11-Aug-15 31-Dec-17 1995 ALLAN MANLAPIG MAGAT Bd. Res. No. 199 dtd. November 2, 2015 2-Nov-15 31-Dec-17 6041 ALLAN BELLO VALERA 1071 ALLAN C. PASCUAL Cancelled Connected to Laud, Basarte, Olarte, Paez, 31-Dec-12 Vasquez & Co. Res. 63 dated April 26, 2011 0651 ALLAN MONARES BASARTE Bd. Res. No. 13 dtd. Jan. 27, 2010 27-Jan-10 3774 ALLAN REODIQUE ALCAPARAS Bd. Res. No. 196 dtd. November 2, 2015 2-Nov-15 31-Dec-17 Bd. Res. No. 153 dtd. Oct. 22, 2012 22-Oct-12 31-Dec-14 0774 ALLAN S. CUBERO 5160 ALLEN C. MONTA Page 17 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of June 06, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS 2682 ALMA CAPILI DE LEON REFERENCE (BR NO. / DATE) VALIDITY From REMARKS To Bd. Res. No. 94 dtd. April 12, 2016 12-Apr-16 31-Dec-18 5297 ALMA L. CONTRERAS-CAMBAY Bd. Res. No. 90 dtd. April 16, 2013 16-Apr-13 31-Dec-15 5415 ALMA L. MANALANG Bd. Res. No. 276 dtd. Dec. 18, 2013 18-Dec-13 31-Dec-15 4854 ALMA M. OLIPAS Bd. Res. No. 03 dtd. February 8, 2011 8-Feb-11 31-Dec-13 3180 ALMA P. BINSOL Bd. Res. No. 247 dtd. Dec. 14, 2015 1-Jan-16 31-Dec-18 0616 ALMA ZALUN AGGABAO Bd. Res. No. 154 dtd. Sept. 27, 2013 1-Jan-14 31-Dec-16 4302 ALMARIO PASCUA VELASCO Bd. Res. No. 120 dtd. July 24, 2015 1-Jan-16 31-Dec-18 11-Feb-13 31-Dec-15 1901 ALMIRA DE LOS SANTOS CAÑAMO 2013 ALMIRA S. ARQUERO 5261 ALONA A. CUBALLES Bd. Res. No. 38 dtd. February 11, 2013 Page 18 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of June 06, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS REFERENCE (BR NO. / DATE) VALIDITY From REMARKS To 1852 ALONA A. STA. RITA Bd. Res. No. 01 dtd. Jan. 26, 2015 26-Jan-15 31-Dec-17 3434 ALONGAN LANTONG BATARA Bd Res. No. 77 dtd. Mar. 28, 2016 28-Mar-16 31-Dec-18 3710 ALQUIN QUISUMBING ALBA Bd Res. No. 108 dtd. June 4, 2013 1-Jan-14 31-Dec-16 Bd. Res. No. 18 dtd. February 9, 2016 9-Feb-16 31-Dec-18 Bd. Res. No. 99 dtd. Oct. 19, 2011 19-Oct-11 31-Dec-13 Bd. Res. No. 277 dtd. Dec. 18, 2013 1/1/2014 31-Dec-16 5065 ALVIN F. CABRERA Bd. Res. No. 70 dtd. June 5, 2012 5-Jun-12 31-Dec-14 4828 ALVIN HIETO NIEVES Bd. Res. No. 117 dtd. May 5, 2016 5-May-16 31-Dec-18 ALTAREJOS, ALTAREJOS & CO. ( Formerly : 0407 ALTAREJOS, ALTAREJOS, KING & CO.) 1851 ALTHEA JUNE P. ROBLES 4970 ALVA L. MARASIGAN 0811 ALVIN CUSTODIO MENDOZA Page 19 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of June 06, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS REFERENCE (BR NO. / DATE) 3013 ALVIN V. JAVIER Bd Res. No. 84 dtd. Sept. 11, 2007 1448 ALWIN S. BENEDICTO 2197 AMABEL TORRES TORRES 5439 AMABELLE RAMOS CHUIDIAN VALIDITY From REMARKS To 11-Sep-07 31-Dec-09 Bd. Res. No. 17 dtd. Feb. 2, 2015 2-Feb-15 31-Dec-17 Bd. Res. No. 37 dtd. Dec. 19, 2014 1-Jan-15 31-Dec-17 Bd. Res. No. 298 dtd. Dec. 27, 2013 27-Dec-13 31-Dec-15 4587 AMADELINE CASTRO MOLINOS Bd. Res. No. 84 dtd. July 15, 2009 15-Jul-09 31-Dec-11 4385 AMADO SORIAO TAPEL Bd. Res. No. 80 dtd. April 16, 2013 16-Apr-13 31-Dec-15 3068 AMADOR B. DE LIMA Bd Res. No. 23 dtd. Feb. 25, 2011 25-Feb-11 31-Dec-13 0693 AMALIA GIRON-DELA CRUZ Bd. Res. No. 144 dtd. August 17, 2015 1-Jan-16 31-Dec-18 4011 AMALIA A. REYES Bd. Res. No. 159 dtd. Sept. 27, 2013 1-Jan-14 31-Dec-16 Page 20 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of June 06, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS REFERENCE (BR NO. / DATE) VALIDITY From REMARKS To 3610 AMALIA BACUD BUNGCAYAO Bd Res. No. 313 dtd. Dec. 27, 2013 27-Dec-13 31-Dec-15 1996 AMALIA Z. BELANDRO-RAMOS Bd. Res. No. 101 dtd. Oct. 21, 2011 1-Jan-12 31-Dec-14 4276 AMANDO A. INOCENTES Bd. Res. No. 11 dtd. Feb. 8, 2012 8-Feb-12 31-Dec-14 2527 AMANDO BORJA ABITRIA, JR. Bd. Res. No. 41 dtd. December 19, 2014 1-Jan-15 31-Dec-17 0241 AMANDO JOERECITO BONGO MAGAT, JR. Bd. Res. No. 10 dtd. Feb. 2, 2015 2-Feb-15 31-Dec-17 3902 AMANDO S. PAMINTUAN Bd. Res. No. 65 dtd. April 2, 2008 2-Apr-08 31-Dec-10 Bd. Res. No. 269 dtd. Dec. 28, 2015 1-Jan-16 31-Dec-18 4654 AMARO E. BELEN Bd. Res. No. 147 dtd. December 21, 2009 21-Dec-09 31-Dec-11 0444 AMARYLIS JOSEPHINE CULAJARA CASTRO Bd. Res. No. 92 dtd. June 8, 2010 8-Jun-10 31-Dec-12 5429 AMARANTHINE B. AGAPITO-PARAGAS 2027 AMAYLIN Y. DIARESCO-DEMEGILLO Page 21 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of June 06, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS 0617 AMBROCIA DE GUZMAN-CANCIO 4911 AMBROCIO M. DAVID REFERENCE (BR NO. / DATE) VALIDITY From REMARKS To Bd. Res. No. 100 dtd. May 12, 2008 12-May-08 31-Dec-10 Bd. Res. No. 282 dtd. Dec. 23, 2013 1-Jan-14 31-Dec-16 Bd. Res. No. 155 dtd. August 24, 2015 1-Jan-16 31-Dec-18 0334 AMELIA A. MARTINEZ 5323 AMELIA AMARANTE IRINCO 1797 AMELIA B. GALAN - RAGSAC Cancelled Connected to Laud, Basarte, Olarte, Paez, 31-Dec-10 Vasquez & Co. Res. 63 dated April 26, 2011 1501 AMELIA B. GORDO - PAEZ Bd. Res. No. 54 dtd. Mar. 18, 2008 4670 AMELIA C. CUENCA-SANCHEZ Bd. Res. No. 177 dtd. Oct. 13, 2015 1-Jan-16 31-Dec-18 Bd. Res. No. 89 dtd. August 13, 2012 13-Aug-12 31-Dec-14 18-Mar-08 0301 AMELIA O. PADILLA 5087 AMELIA P. ANG Page 22 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of June 06, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS REFERENCE (BR NO. / DATE) VALIDITY From REMARKS To 3201 AMELIA PUNONGBAYAN GARCIA Bd. Res. No. 201 dtd. November 2, 2015 1-Jan-16 31-Dec-18 3077 AMELIA T. UY Bd Res. No. 230 dtd. Dec. 1, 2015 1-Jan-16 31-Dec-18 3692 AMELIA YONZON THOMAS Bd Res. No. 18 dtd. Jan. 21, 2008 21-Jan-08 31-Dec-10 2733 AMELITA ARCEO GARCIA Bd. Res. No. 166 dtd. Sept. 17, 2015 1-Jan-16 31-Dec-18 3465 AMELITA C. GARIN Bd Res. No. 165 dtd. Oct. 17, 2007 17-Oct-07 31-Dec-09 0038 AMELITA NOVICIO ILETO Bd. Res. No. 194 dtd. November 2, 2015 1-Jan-16 31-Dec-18 4565 AMELYN T. IGUBAN Bd. Res. No. 09 dtd. Feb. 2, 2015 2-Feb-15 31-Dec-17 2997 AMERICA B. ALBERT Bd Res. No. 82 dtd. Sept. 11, 2007 11-Sep-07 31-Dec-09 4749 AMIEL ANGELO CAPER GUNO Bd. Res. No.77 dtd. Apr. 14, 2010 14-Apr-10 31-Dec-12 Page 23 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of June 06, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS REFERENCE (BR NO. / DATE) VALIDITY From REMARKS To 4135 AMIEL M. YASOÑA Bd. Res. No. 03 dtd. Jan. 31, 2012 31-Jan-12 31-Dec-14 2515 AMOR BONUS SANDE Bd. Res. No. 35 dtd. December 19, 2014 19-Dec-14 31-Dec-16 0935 AMOR TORREVILLAS PALMA Bd. Res. No. 282 dtd. Dec. 23, 2013 1-Jan-14 31-Dec-16 Bd. Res. No. 124 dtd. October 1, 2010 1-Oct-10 31-Dec-12 Bd. Res. No. 109 dtd. July 14, 2015 1-Jan-16 31-Dec-18 0120 AMPARADO, ONG YIU, SABARRE & ASSOCIATES Bd. Res. No. 233 dtd. Oct. 29, 2013 1-Jan-14 31-Dec-16 1429 AMPARO CANTOR DIESMOS Bd. Res. No. 148 dtd. Sept. 9, 2013 1-Jan-14 31-Dec-16 3474 AMPARO VIOLETA A. LAGUS Bd Res. No. 147 dtd. Dec. 21. 2009 1-Jan-10 31-Dec-12 4813 AMORSITO BAUTISTA PAGULAYAN 0077 AMORSOLO SABAS NIEVA 2540 AMY P. MOLIN Page 24 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of June 06, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS 5518 ANA D. PAGTALUNAN REFERENCE (BR NO. / DATE) VALIDITY From REMARKS Bd. Res. No. 03 dtd. August 13, 2014 13-Aug-14 31-Dec-16 To 0302 ANA LIM YU Bd. Res. No. 222 dtd. Dec. 1, 2015 1-Jan-16 31-Dec-18 3038 ANA LIZA GABITO EMPLEO Bd Res. No. 21 dtd. February 9, 2016 9-Feb-16 31-Dec-18 Bd. Res. No. 222 dtd. Oct. 29, 2013 29-Oct-13 31-Dec-15 Bd. Res. No. 242 dtd. Dec. 4, 2015 1-Jan-16 31-Dec-18 4025 ANA MARIA V. BALITAAN Bd. Res. No. 71 dtd. July 8, 2015 8-Jul-15 31-Dec-17 3867 ANA MARIE ALIMAGNO MAC Bd. Res. No. 60 dtd.Mar. 18, 2008 18-Mar-08 31-Dec-10 0243 ANA MAE GRACE L. BARRERA 2238 ANA MARIA B. DIZON 5239 ANA MARIA BIASON FERRER Page 25 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of June 06, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS 1884 ANA MARIE D. BARTOLINE REFERENCE (BR NO. / DATE) VALIDITY From REMARKS To Bd. Res. No. 108 dtd. July 14, 2015 14-Jul-15 31-Dec-17 5623 ANA MARIE MILAMBILING NEPOMUCENO Br. Res. No. 16 dtd. February 2, 2015 2-Feb-15 31-Dec-17 5023 ANA MARIE P. OCAMPO Bd. Res. No. 30 dtd. Feb. 20, 2012 20-Feb-12 31-Dec-14 4457 ANA MAY QUILANG DE LAZA Bd. Res. No. 119 dtd. July 24, 2015 24-Jul-15 31-Dec-17 4750 ANA REGINA DE LEON YASON Bd. Res. No. 08 dtd. February 2, 2015 2-Feb-15 31-Dec-17 3748 ANA SOSA BAUTISTA Bd. Res. No. 325 dtd. Dec. 27, 2013 1-Jan-14 31-Dec-16 0497 ANA SUSAN A. DIAMA Bd. Res. No. 190 dtd. Oct. 14, 2015 1-Jan-16 31-Dec-18 2649 ANA VICTORIA GONOWON CARLOS Bd Res. No. 90 dtd. Mar. 31, 2016 31-Mar-16 31-Dec-18 1072 ANA MARIE G. PORTEA 0281 ANABELLA C. AGUINALDO Page 26 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of June 06, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS 5506 ANABELLE ALSONADO SENADOR REFERENCE (BR NO. / DATE) VALIDITY From REMARKS To Bd. Res. No. 80 dtd. Mar. 28, 2016 28-Mar-16 31-Dec-18 4072 ANABILLA ASTILLO LITOB Bd. Res. No. 24 dtd. Feb. 4, 2015 4-Feb-15 31-Dec-17 3233 ANACLETO DE MESA BANAAG, JR. Bd Res. No. 27 dtd. Jan. 23, 2013 23-Jan-13 31-Dec-15 1355 ANALIA D. KING Bd. Res. No. 123 dtd. August 28, 2013 1-Jan-14 31-Dec-16 12-May-08 31-Dec-10 1-Jan-16 31-Dec-18 0594 ANALIE B. AÑEDEZ 4021 ANALIZA DE BELEN MENDEGORIN Bd. Res. No. 97 dtd. May 12, 2008 3203 ANALOR J. DELA PEÑA Bd. Res. No. 172 dtd. Sept. 21, 2015 3943 ANALYN C. VIRATA Bd. Res. No. 78 dtd. April 10, 2008 10-Apr-08 31-Dec-10 2697 ANALYN P. VALDEZ - ICARANOM Bd. Res. No. 75 dtd. Mar. 26, 2010 26-Mar-10 31-Dec-12 Page 27 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of June 06, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS REFERENCE (BR NO. / DATE) VALIDITY From 1375 ANALYNDA M. BENZON Bd. Res. No. 08 dtd. August 13, 2014 13-Aug-14 31-Dec-16 1470 ANALYNN ENCABO AMAR Bd. Res. No. 29 dtd. Dec. 19, 2014 19-Dec-14 31-Dec-16 0722 ANDRE G. SIATON Bd. Res. No. 49 dtd. Jan. 28, 2008 28-Jan-08 31-Dec-10 1290 ANDREA GUMBAN TITULAR Bd. Res. No. 69 dtd. April 26, 2011 26-Apr-11 31-Dec-13 2693 ANDREA SUANDING TORRES Bd. Res. No. 144 dtd. August 17, 2015 1-Jan-16 31-Dec-18 2887 ANDRES BUGAYONG CASTILLO Bd Res. No. 176 dtd. Oct. 13, 2015 1-Jan-16 31-Dec-18 0857 ANDRES M. GUERRA Bd. Res. No. 68 dtd. April 26, 2011 26-Apr-11 31-Dec-13 0457 ANDRES R. CABUYADAO Bd. Res. No. 95 dtd. May 12, 2008 12-May-08 31-Dec-10 1157 ANDRES ROMANO NIETO Bd. Res. No. 261 dtd. Dec. 9, 2013 1-Jan-14 31-Dec-16 Page 28 REMARKS To LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of June 06, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS REFERENCE (BR NO. / DATE) VALIDITY From REMARKS To 4313 ANDRES SARIA MONTALAN, JR. Bd. Res. No. 80 dtd. Mar. 28, 2016 28-Mar-16 31-Dec-18 1539 ANDREW FERRER ZAPANTA Bd. Res. No. 110 dtd. June 4, 2013 1-Jan-14 31-Dec-16 8-Jul-15 31-Dec-17 5741 ANDRINO ESMENDA AGNAS Br. Res. No. 85 dtd. July 8, 2015 1836 ANECITO D. VILLALUZ, JR. 1724 ANECITO M. YU 4836 ANECITO P. MAKINANO Bd. Res. No. 54 dtd. Mar. 18, 2008 18-Mar-08 Bd. Res. No. 198 dtd. Oct. 24, 2012 1-Jan-13 Cancelled effective Sept. 22, 2009. Managing Partner of 31-Dec-10 A.M. Yu & Associates (BR No. 97 dtd. Sept 22, 2009) 31-Dec-15 CANCELLED - Effective Sept. 21, 2005 in favor of A. T. Abella & Co. 1327 ANESIA T. ABELLA 1309 ANGEL BILBAO GOLOC Bd. Res. No. 321 dtd. Dec 27, 2013 1-Jan-14 31-Dec-16 3903 ANGEL CASTRO NOLASCO Bd. Res. No. 221 dtd. Oct. 29, 2013 1-Jan-14 31-Dec-16 3893 ANGEL JOSE S. MONTES Bd. Res. No. 64 dtd. April 2, 2008 2-Apr-08 31-Dec-10 Page 29 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of June 06, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS REFERENCE (BR NO. / DATE) VALIDITY From REMARKS To 0039 ANGELA C. SALVADOR Bd. Res. No. 115, dtd. Sept. 6, 2010 1-Jan-11 31-Dec-13 4332 ANGELA D. MESINA - FERNANDO Bd. Res. No. 12 dtd. Jan. 30, 2009 30-Jan-09 31-Dec-11 1997 ANGELA EDEN C. BRON-BADURIA Bd. Res. No. 34 dtd. Mar. 6, 2009 6-Mar-09 31-Dec-11 2724 ANGELA ELOISA M. MALVAR Bd. Res. No. 44 dtd. Aug. 31, 2007 31-Aug-07 31-Dec-09 5843 ANGELEE ZAFE MALIJAN Br. Res. No. 100 dtd. July 14, 2015 8-Jul-15 31-Dec-17 5595 ANGELES LEYSON ABECIA Br. Res.No. 45 dtd. Dec. 29, 2014 29-Dec-14 31-Dec-16 0432 ANGELES LIGARTE BIGLAEN Bd. Res. No. 200 dtd. November 2, 2015 1-Jan-16 31-Dec-18 3931 ANGELES R. ROBIS Bd. Res. No. 74 dtd. April 10, 2008 10-Apr-08 31-Dec-10 4725 ANGELES SANCHEZ MANIPIS-ENRIQUEZ Bd. Res. No.58 dtd. Mar. 23, 2010 23-Mar-10 31-Dec-12 0968 ANGELES SUGUITAN ARAGON Bd. Res. No. 267 dtd. Dec. 9, 2013 1-Jan-14 31-Dec-16 Page 30 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of June 06, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS REFERENCE (BR NO. / DATE) VALIDITY From REMARKS To 1725 ANGELES VIRREY MADRID Bd. Res. No. 260 dtd. Dec. 9, 2013 1-Jan-14 31-Dec-16 1182 ANGELICA ROMERO VELOSO Bd. Res. No. 53 dtd. Dec. 29, 2014 1-Jan-15 31-Dec-17 1633 ANGELINA T. CUEVAS- LEDESMA Bd. Res. No. 275 dtd. Dec. 18, 2013 1-Jan-14 31-Dec-16 0694 ANGELINA UY - VICTA Bd. Res. No. 193 dtd. Oct. 24, 2012 1-Jan-13 31-Dec-15 0546 ANGELINA A. VILLANUEVA Bd. Res. No. 138 dtd. Dec. 2, 2010 12/2/2010 31-Dec-12 Br. Res. No. 07 dtd. Feb. 9, 2016 9-Feb-16 31-Dec-18 Bd. Res. No. 207 dtd. Oct. 29, 2013 1-Jan-14 31-Dec-16 3581 ANGELINA L. GABAT Bd. Res. No. 187 dtd. Oct. 14, 2015 1-Jan-16 31-Dec-18 3212 ANGELINA S. BUTAC Bd Res. No. 63 dtd. March 6, 2013 6-Mar-13 31-Dec-15 3260 ANGELINA S. GUILALAS Bd Res. No. 126 dtd. Sept. 17, 2007 17-Sep-07 31-Dec-09 2028 ANGELIENE G. COSICO 6017 ANGELINA CAMORONGAN ASPERIN 1136 ANGELINA CRUZ JACALNE 1035 ANGELINA H. FLORES Page 31 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of June 06, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS REFERENCE (BR NO. / DATE) VALIDITY From REMARKS To 2898 ANGELINA S. PEÑAMANTE Bd Res. No. 20 dtd. Jan. 28, 2010 28-Jan-10 31-Dec-12 2356 ANGELINA SAYLON FAZON Bd. Res. No. 41 dtd. Dec. 19, 2014 1-Jan-15 31-Dec-17 2220 ANGELINA SEJANE CAHILIG Bd. Res. No. 165 dtd. Sept. 17, 2015 17-Sep-15 31-Dec-17 0498 ANGELINE SANTOS SY Bd. Res. No. 245 dtd. December 14, 2015 1-Jan-16 31-Dec-18 2732 ANGELITA ALBERTO AYSON Bd. Res. No. 147 dtd. Dec. 14, 2010 14-Dec-10 31-Dec-12 3817 ANGELITA AREVALO Bd. Res. No. 47 dtd. Jan. 28, 2008 28-Jan-08 31-Dec-10 Bd. Res. No. 90 dtd. Oct. 11, 2011 11-Oct-11 31-Dec-13 Bd. Res. No. 76 dtd. July 8, 2015 8-Jul-15 31-Dec-17 Bd. Res. No. 24 dtd. Feb. 9, 2016 9-Feb-16 31-Dec-18 4957 ANGELITA CLAUDIO TY 1988 ANGELITA FERRER DE LEON 1237 ANGELITA L. SULIT - DE LOS SANTOS 2694 ANGELITA LUMBANG UMALI Page 32 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of June 06, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS 0988 ANGELITA R. LEGASPI REFERENCE (BR NO. / DATE) VALIDITY From REMARKS To Bd. Res. No. 191 dtd. Oct. 29, 2013 1-Jan-14 31-Dec-16 0379 ANGELITO BACAR JOSE Bd. Res. No. 121 dtd. July 24, 2015 1-Jan-16 31-Dec-18 4489 ANGELITO LAZO MANUEL Bd. Res. No. 63 dtd. Dec. 29, 2014 1-Jan-15 31-Dec-17 2499 ANGELITO M. PADILLA Bd. Res. No. 177 dtd. Oct. 30, 2008 1-Jan-09 31-Dec-11 2683 ANGELITO MENDOZA ANDRES Bd. Res. No. 219 dtd. Dec. 1, 2015 1-Jan-16 31-Dec-18 5286 ANGELO RIVERO DEL CORRO Bd. Res. No. 239 dtd. Dec. 4, 2015 1-Jan-16 31-Dec-18 5161 ANGIE V. AGUILLON Bd. Res. No. 153 dtd. Oct. 22, 2012 22-Oct-12 31-Dec-14 5292 ANIANO CALAOR CAPACILLO Bd. Res. No. 162 dtd. Sept. 17, 2015 1-Jan-16 31-Dec-18 29-May-08 31-Dec-10 Bd. Res. No. 68 dtd. July 8, 2015 8-Jul-15 31-Dec-17 3382 ANIE LYN T. LAGGUI Bd Res. No. 149 dtd. Oct. 3, 2007 3-Oct-07 31-Dec-09 3029 ANITA A. ARGOSO Bd Res. No. 51 dtd. Feb. 18, 2016 18-Feb-16 31-Dec-18 1598 ANGELITA T. TUCAY 4080 ANICETA S. GARAZA 4989 ANICIA MALLANNAO BLANCAFLOR Bd. Res. No. 116 dtd. May 29, 2008 Page 33 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of June 06, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS REFERENCE (BR NO. / DATE) 2259 ANITA GARDUQUE BUÑI Bd. Res. No. 68 dtd. July 8, 2015 0078 ANITA L. SELGAS VALIDITY From REMARKS To 8-Jul-15 31-Dec-17 Bd. Res. No. 28 dtd. April 20, 2006 20-Apr-06 31-Dec-08 3557 ANITA M. JAVIER Bd Res. No. 227 dtd. Dec. 1, 2015 1-Jan-16 31-Dec-18 3234 ANITA QUIAMBAO CASTRO Bd Res. No. 284 dtd. Dec. 23, 2013 1-Jan-14 31-Dec-16 1253 ANITA R. UY Bd. Res. No. 216 dtd. Oct. 29, 2013 1-Jan-14 31-Dec-16 2374 ANITA SAEZ BUENCAMINO Bd. Res. No. 47 dtd. Dec. 29, 2014 1-Jan-15 31-Dec-17 2715 ANITA T. CUARESMA Bd. Res. No. 43 dtd. Mar. 23, 2010 23-Mar-10 31-Dec-12 0283 ANITA V. OGENA Bd. Res. No. 17 dtd. Jan. 29, 2007 29-Jan-07 31-Dec-09 Cancelled - New Partner of Ocampo, Mendoza, Leong, Lim & Co. (Acc. No. 0737). Approved per BR No. 72 dtd. 4-Apr-08 April 4, 2008 0822 ANITO C.W. LEONG 3401 ANN MARIE HENTOLORO CRUZ Bd. Res. No. 38 dtd. Feb. 11, 2016 11-Feb-16 31-Dec-18 4900 ANN MARIS TRINIDAD BONGALO Bd. Res. No. 164 dtd. Sept. 27, 2013 1-Jan-14 31-Dec-16 6034 ANNA KATRINA ALEJO TY Br. Res. No. 31 dtd. Feb. 9, 2016 9-Feb-16 31-Dec-18 Page 34 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of June 06, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS 2478 ANNA LISSA C. MILLAN REFERENCE (BR NO. / DATE) VALIDITY From REMARKS To Bd. Res. No. 73 dtd. July 8, 2015 8-Jul-15 31-Dec-17 5037 ANNA LIZA PALLEN PARAGAS Bd. Res. No. 50 dtd. Dec. 29, 2014 1-Jan-15 31-Dec-17 5088 ANNA LIZA SUMAGUE RODRIGUEZ Bd. Res. No. 89 dtd. August 13, 2012 13-Aug-12 31-Dec-14 4891 ANNA LIZA UMEREZ GAMMAD Bd. Res. No. 230 dtd. Oct. 29, 2013 1-Jan-14 31-Dec-16 Bd. Res. No.55 dtd. Mar. 23, 2010 23-Mar-10 31-Dec-12 Br. Res. No. 83 dtd. July 8, 2015 8-Jul-15 31-Dec-17 Bd. Res. No. 78 dtd. Oct. 7, 2011 7-Oct-11 31-Dec-13 8-Feb-11 31-Dec-13 1-Jan-16 31-Dec-18 2012 ANNABELLA VILLANUEVA GREGORIO Bd. Res. No. 177 dtd. October 13, 2015 13-Oct-15 31-Dec-17 3884 ANNABELLE PASTRANA-ONG Bd. Res. No.201 dtd. Oct. 29, 2013 1-Jan-14 31-Dec-16 2039 ANNA LISSA D. LAYLO-ABAD 4713 ANNA LUISA ANGELES MIRANDA 5726 ANNA MARIE C. RONOLO-BERGADO 4251 ANNA MENCHIE YUSON FABROS 4864 ANNA RECY T. BALINGIT 3213 ANNABEL A. CRUZ Bd. Res. No. 06 dtd. February 8, 2011 Bd Res. No. 272 dtd. December 28, 2015 1902 ANNABEL M. DELA CRUZ Page 35 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of June 06, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS 1269 ANNABELLE A. PASTRANA REFERENCE (BR NO. / DATE) VALIDITY From To 14-Jul-15 31-Dec-17 Br. Res. No. 93 dtd. July 8, 2015 8-Jul-15 31-Dec-17 0363 ANNABELLE I. OPAMIN Bd. Res. 165 dtd. Sept. 17, 2015 1-Jan-16 31-Dec-18 2299 ANNABELLE L. SIA Bd. Res. No. 44 dtd. March 11, 2015 11-Mar-15 31-Dec-17 2656 ANNABELLE O. BENDICO - BASILIO Bd. Res. No. 21 dtd. Jan. 31, 2007 31-Jan-07 31-Dec-09 0242 ANNABELLE REYES SILVOSA Bd. Res. No. 108 dtd. July 14, 2015 14-Jul-15 31-Dec-17 2918 ANNABELLE T. GUECO Bd Res. No. 219 dtd. Dec. 1, 2015 1-Jan-16 31-Dec-18 3502 ANNALEAH BALINGIT LEE Bd Res. No. 247 dtd. Dec. 14, 2015 1-Jan-16 31-Dec-18 5808 ANNABELLE CALAGUAS BUENAFLOR Bd. Res. No. 108 dtd. July 14, 2015 REMARKS 2064 ANNABELLE M. CAPISTRANO Page 36 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of June 06, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS REFERENCE (BR NO. / DATE) VALIDITY From REMARKS To 3328 ANNALI AFURONG ESTREMERA Bd Res. No. 52 dtd. Dec. 29, 2014 1-Jan-15 31-Dec-17 5245 ANNALITA SANTANA LAZARO Bd. Res. No. 206 dtd. November 2, 2015 1-Jan-16 31-Dec-18 2389 ANNALIZA BARABAT MACHATE Bd. Res. No. 30 dtd. Feb. 12, 2010 12-Feb-10 31-Dec-12 4188 ANNALIZA L. PANGANIBAN Bd. Res. No. 148 dtd. Sept. 5, 2008 5-Sep-08 31-Dec-10 Bd. Res. No. 17 dtd. February 25, 2011 25-Feb-11 31-Dec-13 Bd. Res. No. 105 dtd. June 4, 2013 4-Jun-13 31-Dec-15 5074 ANNE JAMAICA EYA BAGALOYOS Bd. Res. No. 77 dtd. June 21, 2012 21-Jun-12 31-Dec-14 5430 ANNE VALERIE CORAÑES GONZALES Bd. Res. No. 291 dtd. Dec. 23, 2013 23-Dec-13 31-Dec-15 Bd. Res. No. 29 dtd. December 19, 2014 1-Jan-15 31-Dec-17 Bd. Res. No. 109 dtd. October 26, 2009 26-Oct-09 31-Dec-11 4877 ANNALIZA SAAD BITANTES 0165 ANNAMARIA MIJARES RAMIREZ 1395 ANNE FRANCES RESURRECCION - DE LEON 4408 ANNETTE CARMEL GARCIA DE LEON 1739 ANNIE B. PAMO 4608 ANNIE BANG-I ANAPEN Page 37 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of June 06, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS REFERENCE (BR NO. / DATE) VALIDITY From REMARKS To 3196 ANNIE ESTRADA NUELAN Bd Res. No. 51 dtd. Feb. 11, 2013 11-Feb-13 31-Dec-15 4073 ANNIE M. ABADULA Bd. Res. No. 114 dtd. May 21, 2008 21-May-08 31-Dec-10 4591 ANNIELEN LEGACION PANERIO Bd. Res. No. 24 dtd Feb. 4, 2015 4-Feb-15 31-Dec-17 5343 ANNIVIC DIAZ DERILO Bd. Res. No. 138 dtd. Sept. 9, 2013 9-Sep-13 31-Dec-15 5024 ANSAR ARANAN DAMSANI Bd. Res. No. 22 dtd. Feb. 2, 2015 2-Feb-15 31-Dec-17 2239 ANSELMA CABALLERO REPUELA Bd. Res. No. 177 dtd. Oct. 30, 2008 1-Jan-09 31-Dec-11 0967 ANSELMO B. ENDRACA Bd. Res. No. 07 dtd. Feb. 8, 2011 8-Feb-11 31-Dec-13 3223 ANTERA RAYPON PANCHO Bd Res. No. 121 dtd. Sept. 14, 2007 14-Sep-07 31-Dec-09 0547 ANTHOLIN TAN MUNTUERTO Bd. Res. No. 158 dtd. Sept. 27, 2013 1-Jan-14 CANCELLED - Under Muntuerto, Almendras & Co. 31-Dec-16 Board Resolution No. 06 dated August 13, 2014 Bd. Res. No. 232 dtd. Oct. 29, 2013 1-Jan-14 31-Dec-16 Bd. Res. No. 156 dtd. Sept. 27, 2013 1-Jan-14 31-Dec-16 4903 ANTHONY DE GUZMAN NAVA 1754 ANTHONY LUMANGLAS PELLAS Page 38 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of June 06, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS REFERENCE (BR NO. / DATE) VALIDITY From REMARKS To 2865 ANTHONY M. MARBELLA Bd Res. No. 58 dtd. Sept. 06, 2007 6-Sep-07 31-Dec-09 3172 ANTHONY MENDOZA YENKO Bd Res. No. 86 dtd. April 16, 2013 16-Apr-13 31-Dec-15 Bd. Res. No. 200 dtd. November 2, 2015 1-Jan-16 31-Dec-18 1782 ANTHONY TE GO Bd. Res. No. 146 dtd. Sept. 9, 2013 1-Jan-14 31-Dec-16 4036 ANTOINETTE O. BALLESTEROS Bd. Res. No. 322 dtd. Dec. 27, 2013 1-Jan-14 31-Dec-16 Br. Res. No. 72 dtd. Mar. 28, 2016 28-Mar-16 31-Dec-18 2124 ANTONETTE PASQUIN VERA Bd. Res. No. 34 dtd. December 19, 2014 1-Jan-15 31-Dec-17 3302 ANTONIA A. DEL VALLE Bd Res. No. 92 dtd. June 8, 2010 8-Jun-10 31-Dec-12 Br. Res. No. 214 dtd. December 1, 2015 1-Dec-15 31-Dec-17 Bd Res. No. 248 dtd. Dec. 14, 2015 1-Jan-16 31-Dec-18 4783 ANTHONY SARMIENTO GUEVARA 6094 ANTONETTE BECERRA RAÑESES 5981 ANTONIA B. ALEJANDRO 2888 ANTONIA M. AMIS Page 39 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of June 06, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS REFERENCE (BR NO. / DATE) VALIDITY From REMARKS To 4769 ANTONIETA CARUZ BELANDRES Bd. Res. No. 146 dtd. August 17, 2015 1-Jan-16 31-Dec-18 3484 ANTONIETA R. FORTUNA-IBE Bd Res. No. 168 dtd. Oct. 25, 2007 25-Oct-07 31-Dec-09 Bd. Res. No. 96 dtd. August 13, 2012 13-Aug-12 31-Dec-14 8-Jun-10 31-Dec-12 Bd. Res. No. 317 dtd. Dec. 27, 2013 27-Dec-13 31-Dec-15 2743 ANTONIO R. YAN Bd. Res. No. 44 dtd. Aug. 31, 2007 31-Aug-07 31-Dec-09 4261 ANTONIO A. ABLOG Bd. Res. No. 165 dtd. Oct. 28, 2008 28-Oct-08 31-Dec-10 0595 ANTONIO AUSTRIA MARTIN Bd. Res. No. 265 dtd. Dec. 9, 2013 1-Jan-14 31-Dec-16 3649 ANTONIO B. GALENDEZ Bd Res. No. 09 dtd. Jan. 9, 2008 9-Jan-08 31-Dec-10 Bd Res. No. 87 dtd. Mar. 31, 2016 31-Mar-16 31-Dec-18 5102 ANTONIETO BALAO MACUTAY 2500 ANTONIETTA GONZALES HO 5469 ANTONINO DELA CRUZ FERRER Bd. Res. No. 91 dtd. June 8, 2010 1580 ANTONIO A. MENDOZA 0849 ANTONIO B. JIMENEZ 2908 ANTONIO BORJE BURGOS Page 40 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of June 06, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS REFERENCE (BR NO. / DATE) 2738 ANTONIO C. MARALAG Bd. Res. No. 42 dtd. Mar. 2, 2007 2424 ANTONIO C. MENCIAS Bd. Res. No. 118 dtd. Sept. 19, 2012 1956 ANTONIO CASTELLANES DELA CRUZ 3712 ANTONIO D. OLAIVAR 5733 ANTONIO DE VERA BAUTISTA VALIDITY From REMARKS To 2-Mar-07 31-Dec-09 19-Sep-12 31-Dec-14 Bd. Res. No. 62 dtd. Dec. 29, 2014 1-Jan-15 31-Dec-17 Bd Res. No. 23 dtd. Jan. 28, 2008 28-Jan-08 31-Dec-10 8-Jul-15 31-Dec-17 Br. Res. No. 84 dtd. July 8, 2015 2833 ANTONIO G. CAROLINA Bd Res. No. 54 dtd. Sept. 06, 2007 6-Sep-07 31-Dec-09 4319 ANTONIO L. CHAN Bd. Res. No. 09 dtd. Jan 30, 2009 30-Jan-09 31-Dec-11 3061 ANTONIO LAAG ONG Bd Res. No. 271 dtd. December 28, 2015 1-Jan-16 31-Dec-18 13-Aug-14 31-Dec-16 6-Mar-09 31-Dec-11 0059 ANTONIO M. CUSING 0548 ANTONIO MOSQUIZA DIONOLA Bd. Res. No. 08 dtd. August 13, 2014 1310 ANTONIO NICOLAS - SANTIAGO 1885 ANTONIO P. RAMOS Bd. Res. No. 32 dtd. Mar. 6, 2009 Page 41 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of June 06, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS REFERENCE (BR NO. / DATE) VALIDITY From REMARKS To 3711 ANTONIO PINCA MORALES Bd Res. No. 232 dtd. Oct. 29, 2013 1-Jan-14 31-Dec-16 2281 ANTONIO PINTO AGUSTIN Bd. Res. No. 08 dtd. Feb. 2, 2015 2-Feb-15 31-Dec-17 1798 ANTONIO PONTIOSO ACEJO Bd. Res. No. 148 dtd. Sept. 9, 2013 1-Jan-14 31-Dec-16 Bd. Res. No. 100 dtd. August 13, 2012 13-Aug-12 31-Dec-14 5387 ANTONIO REGORI ASUNCION Bd. Res. No. 183 dtd. Oct. 29, 2013 29-Oct-13 31-Dec-15 3920 ANTONIO SUMAGAYSAY PODA Bd. Res. No. 340 dtd. Dec. 27, 2013 1-Jan-14 31-Dec-16 1599 ANTONIO TABARNILLA BIÑAS Bd. Res. No. 287 dtd. Dec. 23, 2013 1-Jan-14 31-Dec-16 Bd. Res. No. 245 dtd. December 28, 2012 1-Jan-13 31-Dec-15 Bd. Res. No. 22 dtd. Feb. 2, 2015 2-Feb-15 31-Dec-17 Bd. Res. No. 139 dtd. July 18, 2008 18-Jul-08 31-Dec-10 Br. Res. No. 119 dtd. May 5, 2016 5-May-16 31-Dec-18 5112 ANTONIO R. ESTRADA 0214 ANTONIO R. PEREZ 0472 ANTONIO V. CALUPITAN 0402 ANTONIO V. TAN JR. 5172 ANTONIO VALIDA MAICO, JR. 4146 APOLONIA T. ROMERO 6152 AQUILINO ALBARRACIN CATAPANG Page 42 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of June 06, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS REFERENCE (BR NO. / DATE) 4275 AQUINO, MATA, CALICA & ASSOCIATES Bd. Res. No. 172 dtd. Sept. 27, 2013 3944 ARACELI G. ESTIGOY VALIDITY From REMARKS To 1-Jan-14 31-Dec-16 Bd. Res. No. 78 dtd. April 10, 2008 10-Apr-08 31-Dec-10 4544 ARACELI GABRIEL PANGA Bd. Res. No. 45 dtd. March 11, 2015 11-Mar-15 31-Dec-17 1934 ARACELI IMBUIDO RODRIGO Bd. Res. No. 22 dtd. Feb. 2, 2015 2-Feb-15 31-Dec-17 Bd. Res. No. 20 dtd. Mar 4, 2009 4-Mar-09 31-Dec-11 Bd. Res. No. 60 dtd. July 8, 2015 8-Jul-15 31-Dec-17 Br. Res. No. 88 dtd. July 8, 2015 8-Jul-15 31-Dec-17 0458 ARCELY DELA CRUZ ANG Bd. Res. No. 23 dtd. Feb. 9, 2016 9-Feb-16 31-Dec-18 2449 ARDEN DIANO RETALES Bd. Res. No. 09 dtd. Feb. 2, 2015 2-Feb-15 31-Dec-17 2448 ARACELI M. BRANZUELA 1335 ARACELI Q. ARZADON 0238 ARBOSO, CERDEÑA & ASSOCIATES ARBOSO, CERDEÑA, LAVERINTO & CO.) 5766 ARCELIN D. VILLAVICENCIO (Formerly: Page 43 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of June 06, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS REFERENCE (BR NO. / DATE) VALIDITY From REMARKS To 1706 ARETA U. CERVANTES-BUNIEL 5560 ARIANE GUMBAN DETAL Bd. Res. No. 25 dtd. Dec. 19, 2014 5224 ARIEL BERDON POTOT Bd. Res. No. 06 dtd. January 8, 2013 19-Dec-14 31-Dec-16 8-Jan-13 31-Dec-15 0858 ARIEL C. LAMPARAS 2439 ARIEL D. GONZALES 5013 ARIEL DE GUZMAN PRESTOZA Bd. Res. No. 19 dtd. Feb. 20, 2012 20-Feb-12 31-Dec-14 4906 ARIEL MENDOZA PEREÑA Bd. Res. No. 227 dtd. Oct. 29, 2013 1-Jan-14 31-Dec-16 Bd. Res. No. 03 dtd. January 8, 2013 8-Jan-13 31-Dec-15 Br. Res. No. 18 dtd. February 2, 2015 2-Feb-15 31-Dec-17 0166 ARIEL Y. ATIENZA 5212 ARIS DIMALANTA PRINCIPE 1522 ARISTOTLE MANUEL D. GO 5635 ARIZ R. TAJALANGIT Page 44 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of June 06, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS 3894 ARJAY BINALUYO BALANE REFERENCE (BR NO. / DATE) VALIDITY From REMARKS To Bd. Res. No. 270 dtd. Dec. 9, 2013 1-Jan-14 31-Dec-16 Bd. Res. No. 289 dtd. Dec. 23, 2013 1-Jan-14 31-Dec-16 Bd. Res. No. 217 dtd. Oct. 29, 2013 1-Jan-14 31-Dec-16 5001 ARLENE CHUA MARTINEZ Bd. Res. No. 17 dtd. Feb. 20, 2012 20-Feb-12 31-Dec-14 6095 ARLENE L. LOCSIN Br. Res. No. 72 dtd. Mar. 28, 2016 28-Mar-16 31-Dec-18 1712 ARLENE M. ESPISO Bd. Res. No. 78 dtd. July 8, 2015 8-Jul-15 31-Dec-17 6-Mar-13 31-Dec-15 4942 ARJAY DUNGCA LAMPA 0040 ARLEEN B. AUSA-TUPAZ 1376 ARLEEN S. MEDINA 1430 ARLENE AMONCIO SICAM 3775 ARLENE BAUTISTA GUTIERREZ 5279 ARLENE MABALON VERDEFLOR Bd. Res. No. 66 dtd. March 6, 2013 Page 45 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of June 06, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS (BR NO. / DATE) VALIDITY From 4592 ARLENE PAMINTUAN VILLAS Bd. Res. No. 08 dtd. August 13, 2014 13-Aug-14 31-Dec-16 3955 ARLENE S. DELOS REYES Bd. Res. No. 81 dtd. April 10, 2008 10-Apr-08 31-Dec-10 0796 ARLENE S. NILO Bd. Res. No. 282 dtd. Dec. 23, 2013 1-Jan-14 31-Dec-16 24-Aug-15 31-Dec-17 3-Oct-07 31-Dec-09 5935 ARLENE SANTELICES SOLIS REFERENCE Br. Res. No. 158 dtd. August 24, 2015 REMARKS To 3365 ARLENE T. QUIATZON Bd Res. No. 147 dtd. Oct. 3, 2007 2049 ARLYN F. TOLENTINO Bd. Res. No. 27 dtd. Feb. 12, 2010 12-Feb-10 31-Dec-12 5561 ARLYN MIGUEL DOMINGO Bd. Res. No. 25 dtd. Dec. 19, 2014 19-Dec-14 31-Dec-16 6057 ARLYNN KENNETH BASILIO MANANSALA Br. Res. No. 35 dtd. Feb. 9, 2016 9-Feb-16 31-Dec-18 Bd. Res. No. 160 dtd. Oct. 22, 2012 1-Jan-13 31-Dec-15 1688 ARMADA MIGUEL & ASSOCIATES 0695 ARMANDO C. MANALO Page 46 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of June 06, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS REFERENCE (BR NO. / DATE) VALIDITY From REMARKS To 1270 ARMANDO DIASNES LAYCO Bd. Res. No. 63 dtd. Feb. 19, 2016 19-Feb-16 31-Dec-18 2332 ARMANDO ISMAEL D. SIEGA Bd. Res. No. 65 dtd March 6, 2010 6-Mar-13 31-Dec-15 0215 ARMANDO JIMENEZ JIMENEZ Bd. Res. No. 22 dtd. Feb. 2, 2015 2-Feb-15 31-Dec-17 Bd. Res. No. 289 dtd. Dec. 23, 2013 1-Jan-14 31-Dec-16 Bd. Res. No. 108 dtd. Sept. 14, 2007 14-Sep-07 31-Dec-09 4714 ARMANDO REYES BAJACAN Bd. Res. No.55 dtd. Mar. 23, 2010 23-Mar-10 31-Dec-12 1492 ARMANDO T. LLOVIDO Bd. Res. No. 22 dtd. December 19, 2014 19-Dec-14 31-Dec-16 0681 ARMANDO TADEO FERNANDO Bd. Res. No. 144 dtd. August 17, 2015 1-Jan-16 31-Dec-18 2884 ARMIDA F. RUECO Bd Res. No. 60 dtd. Sept. 06, 2007 6-Sep-07 31-Dec-09 4893 ARMANDO LAUZON BAÑARES 0545 ARMANDO P. TORRES 2139 ARMANDO R. BONIFACIO Page 47 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of June 06, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS 3039 ARMIDA S. MANLICLIC REFERENCE (BR NO. / DATE) VALIDITY From Bd Res. No. 12 dtd. Jan. 27, 2010 REMARKS To 27-Jan-10 31-Dec-12 8-Jul-15 31-Dec-17 26-Apr-12 31-Dec-14 5714 ARMIJO & CO. Br. Res. No. 56 dtd. July 8, 2015 5055 ARMIZA LOFRANCO ENOC Bd. Res. No. 64 dtd. April 26, 2012 5216 ARNALDO RAMOS PABLO Bd. Res. No. 04 dtd. January 8, 2013 8-Jan-13 31-Dec-15 0079 ARNEL JUDE LUY VILLANUEVA Bd. Res. No. 146 dtd. August 17, 2015 1-Jan-16 31-Dec-18 4770 ARNEL MALIWANAG ALBANO Bd. Res. No. 93 dtd. June 8, 2010 8-Jun-10 31-Dec-12 0754 ARNEL A. CALUBAG 4883 ARNEL MARTIN ARADA Bd. Res. No. 47 dtd. March 12, 2015 12-Mar-15 31-Dec-17 5685 ARNOLD ADRIANO APDUA Br. Res. No. 48 dtd. March 12, 2015 12-Mar-15 31-Dec-17 4226 ARNOLD ALSAY TANDING Bd. Res. No. 247 dtd. Dec. 14, 2015 14-Dec-15 31-Dec-17 Page 48 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of June 06, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS 3372 ARNOLD DOMINGO NAVALES REFERENCE (BR NO. / DATE) VALIDITY From REMARKS To Bd Res. No. 237 dtd. Dec. 4, 2015 1-Jan-16 31-Dec-18 5624 ARNOLD PAGAPONG DE LOS SANTOS Br. Res. No. 16 dtd. February 2, 2015 2-Feb-15 31-Dec-17 5344 ARNOLD SAGUN GARRIDO Bd. Res. No. 135 dtd. August 11, 2015 1-Jan-16 31-Dec-18 3416 ARNUALDO B. MACAPAGAL Bd Res. No. 156 dtd. Oct. 8, 2007 8-Oct-07 31-Dec-09 3171 ARNULFO A. SANTOS Bd Res. No. 106 dtd. Sept. 14, 2007 14-Sep-07 31-Dec-09 4386 ARNULFO ESCALANTE LANCIN Bd. Res. No. 01 dtd. Jan. 26, 2015 26-Jan-15 31-Dec-17 1957 ARNULFO OBAOB REYES Bd. Res. No. 47 dtd. March 12, 2015 12-Mar-15 31-Dec-17 3540 ARNULFO P. TANJUTCO Bd Res. No. 181 dtd. Nov. 6, 2007 6-Nov-07 31-Dec-09 3590 ARNULFO TEOXON ARROYO Bd Res. No. 94 dtd. April 12, 2016 12-Apr-16 31-Dec-18 1711 ARSENIA CRUZ GARCIA Bd. Res. No. 188 dtd. Oct. 14, 2015 01-Jan-16 31-Dec-18 1761 ARSENIO BAGOY SUMAMPONG Bd. Res. No. 46 dtd. March 11, 2015 11-Mar-15 31-Dec-17 1523 ARSENIO BIÑAGAN BELONIO Bd. Res. No. 62 dtd. Dec. 29, 2014 1-Jan-15 31-Dec-17 Page 49 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of June 06, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS REFERENCE (BR NO. / DATE) VALIDITY From REMARKS To 4566 ARSENIO ELVIÑA DE GUZMAN, JR. Bd. Res. No. 27 dtd. Feb. 20, 2012 20-Feb-12 31-Dec-14 0244 ARSENIO L. SEBASTIAN, III Bd. Res. No. 341 dtd. Dec. 27, 2013 1-Jan-14 31-Dec-16 2778 ARSENIO P. MAYO Bd Res. No. 86 dtd. Mar. 31, 2016 31-Mar-16 31-Dec-18 0738 ARTEMIO ALIWALAS PASCUAL Bd. Res. No. 271 dtd. December 28, 2015 1-Jan-16 31-Dec-18 Br. Res. No. 41 (C) dtd. March 4, 2015 4-Mar-15 31-Dec-17 Bd. Res. No. 156 dtd. August 24, 2015 1-Jan-16 31-Dec-18 Br. Res. No. 67 dtd. Feb. 26, 2016 26-Feb-16 31-Dec-18 Bd. Res. No. 43 dtd. Dec. 29, 2014 1-Jan-15 31-Dec-17 Br. Res. No. 86 dtd. July 8, 2015 8-Jul-15 31-Dec-17 0080 ARTHUR MALONZO SIGUA Bd. Res. No. 141 dtd. August 14, 2015 1-Jan-16 31-Dec-18 1740 ARTHUR TAN CHU Bd. Res. No. 17 dtd. Feb. 2, 2015 2-Feb-15 31-Dec-17 5702 ARTEMIO BAILLO GUDEZ 2561 ARTEMIO LOVERIO ENOJO OCHOCO 6088 ARTHUR AURELIO SAUNAR 1597 ARTHUR C. UY 2388 ARTHUR GRONA FAMATIGAN 5751 ARTHUR LUCERO ISLA Page 50 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of June 06, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS REFERENCE (BR NO. / DATE) VALIDITY From REMARKS To 1502 ARTURO ABACAN EVANGELISTA Bd. Res. No. 128 dtd. August 28, 2013 1-Jan-14 31-Dec-16 3053 ARTURO C. MALOTO Bd Res. No. 111 dtd. June 4, 2013 4-Jun-13 31-Dec-15 0969 ARTURO LOPEZ SAYSON Bd. Res. No. 323 dtd. Dec. 27, 2013 1-Jan-14 31-Dec-16 1750 ARTURO N. INTING Bd. Res. No. 06 dtd. Jan. 26, 2015 26-Jan-15 31-Dec-17 3611 ARTURO NOCOM TOLENTINO Bd Res. No. 198 dtd. November 2, 2015 1-Jan-16 31-Dec-18 4185 ARTURO ORDEN CUA Bd. Res. No. 193 dtd. Oct. 29, 2013 1-Jan-14 31-Dec-16 2029 ARTURO RACIMO DIMAANO Bd. Res. No. 120 dtd. July 24, 2015 24-Jul-15 31-Dec-17 0081 ARTURO ZARAGOZA TONDO Bd. Res. No. 199 dtd. Oct. 29, 2013 1-Jan-14 31-Dec-16 4553 ARVIN BUTAC MANUNTAG Bd. Res. No. 75 dtd. July 15, 2009 15-Jul-09 31-Dec-11 1471 ARTURO S. OBCENA, JR. Page 51 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of June 06, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS REFERENCE (BR NO. / DATE) 5181 ARVIN GUERRA RAFOL Bd. Res. No. 74 dtd. July 8, 2015 VALIDITY From REMARKS To 8-Jul-15 31-Dec-17 5938 ASH CATHIE GUIMBALENA LOQUIAS Br. Res. No. 161 dtd. September 17, 2015 17-Sep-15 31-Dec-17 4968 ASHANTI M. DE LA MESA Bd. Res. No. 94 dtd. Oct. 19, 2011 19-Oct-11 31-Dec-13 Bd. Res. No. 78 dtd. July 8, 2015 8-Jul-15 31-Dec-17 Br. Res. No. 95 dtd. July 8, 2015 8-Jul-15 31-Dec-17 0549 ASTRID PINEDA NUGUID 5823 ASUNCION ANTILLON CELENDRO 3435 ASUNCION CAMANTOY UGAY Bd Res. No. 80 dtd. Mar. 28, 2016 28-Mar-16 31-Dec-18 4166 ASUNCION CUYASEN BENCILA Bd. Res. No. 245 dtd. Dec. 14, 2015 14-Dec-15 31-Dec-17 3291 ASUNCION DELOS REYES CAPISTRANO Bd Res. No. 224 dtd. Dec. 1, 2015 1-Jan-16 31-Dec-18 1870 ASUNCION FANGO REDITO Bd. Res. No. 22 dtd. December 19, 2014 1-Jan-15 31-Dec-17 4419 ATHENA B. GONZALES Bd. Res. No. 03 dtd. Jan. 31, 2012 31-Jan-12 31-Dec-14 0827 ATILANO DIAZ ALABATA Bd. Res. No. 273 dtd. December 28, 2015 1-Jan-16 31-Dec-18 0082 ATTILA DIMA-ALA GRANADA Bd. Res. No. 68 dtd. July 8, 2015 1-Jan-16 31-Dec-18 Page 52 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of June 06, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS REFERENCE (BR NO. / DATE) VALIDITY From REMARKS To 1762 AUDREY MANALO GARCIA Bd. Res. No. 226 dtd. Oct. 29, 2013 1-Jan-14 31-Dec-16 0823 AUDREYLITO G. CANLAPAN Bd. Res. No. 59 dtd. Sept 8, 2006 1-Jan-07 31-Dec-09 0137 AUGUSTO C. DE LEON & CO. Bd. Res. No. 55 dtd. Feb. 19, 2016 19-Feb-16 31-Dec-18 3266 AUGUSTO NORTE ANDRADE Bd Res. No. 198 dtd. November 2, 2015 1-Jan-16 31-Dec-18 27-Dec-13 31-Dec-15 8-Jul-15 31-Dec-17 31-Mar-16 31-Dec-18 8-Jul-15 31-Dec-17 5459 AUGUSTO PARIS BORRA Bd. Res. No. 308 dtd. Dec. 27, 2013 3425 AUGUSTUS ROVIRA MAYOR Bd Res. No. 81 dtd. July 8, 2015 0696 AUREA BULACAN TULIO Bd Res. No. 89 dtd. Mar. 31, 2016 1998 AUREA CEPILLO-BAUAN Bd. Res. No. 65 dtd. July 8, 2015 2978 AUREA DOLLANO JABOLA Bd Res. No. 113 dtd. Sept. 6, 2010 6-Sep-10 31-Dec-12 1377 AUREA I. GRUYAL Bd. Res. No. 69 dtd. April 2, 2008 2-Apr-08 31-Dec-10 Page 53 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of June 06, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS REFERENCE (BR NO. / DATE) VALIDITY From REMARKS To 4490 AUREA O. NAVARRO Bd. Res. No. 61 dtd. April 17, 2009 17-Apr-09 31-Dec-11 1158 AURELIANO E. GARCIA Bd. Res. No. 13 dtd. Feb. 8, 2012 8-Feb-12 31-Dec-14 3840 AURELIANO T. CABATIC Bd. Res. No. 52 dtd. Feb. 01, 2008 1-Feb-08 31-Dec-10 6035 AURELIO DAVID CRUZIN Br. Res. No. 31 dtd. Feb. 9, 2016 9-Feb-16 31-Dec-18 5470 AURELIO MATAMIS PALARCA Bd. Res. No. 317 dtd. Dec. 27, 2013 27-Dec-13 31-Dec-15 5578 AURELIO REA LIWANAG Bd. Res. No. 26 dtd. Dec. 19, 2014 19-Dec-14 31-Dec-16 5293 AURORA FLAVIANO SOLOMIA Bd. Res. No. 172 dtd. Sept. 21, 2015 1-Jan-16 31-Dec-18 1105 AURORA OLIVERON MARTIJA Bd. Res. No. 223 dtd. Oct. 29, 2013 1-Jan-14 31-Dec-16 1726 AURORA SALAS MANARANG Bd. Res. No. 22 dtd. Feb. 2, 2015 02-Feb-15 31-Dec-17 0682 AUSTRIA PATIÑO PEPITO Bd. Res. No. 132 dtd. Dec. 2, 2010 1-Jan-11 31-Dec-13 0083 AVELINA C. PASCUA Bd. Res. No. 167 dtd. Oct 22, 2012 1-Jan-13 31-Dec-15 0859 AURORA L. JUMAQUIO Page 54 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of June 06, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS REFERENCE (BR NO. / DATE) VALIDITY From REMARKS To 4147 AVELINA C. SOMBILON Bd. Res. No. 300 dtd. Dec. 27, 2013 1-Jan-14 31-Dec-16 0344 AVELINO B. PEÑA Bd. Res. No. 23 dtd. Jan. 31, 2007 31-Jan-07 31-Dec-09 0473 AVELINO D. MATEO Bd. Res. No. 33 dtd. Jan. 28, 2008 28-Jan-08 31-Dec-10 1672 AVELINO DE LOS SANTOS BELTRAN Bd. Res. No. 66 dtd. July 8, 2015 8-Jul-15 31-Dec-17 Bd. Res. No. 101 dtd. May 12, 2008 12-May-08 31-Dec-10 4227 AVELITO T. BAUTISTA Bd. Res. No. 141 dtd. August 14, 2015 14-Aug-15 31-Dec-17 2628 AYRIN A. FABRE Bd. Res. No. 64 dtd. Mar. 26, 2010 26-Mar-10 31-Dec-12 2889 AZUCENA A. NONAN Bd Res. No. 61 dtd. Sept. 06, 2007 6-Sep-07 31-Dec-09 1886 AVELINO L. CANDA 1254 AVELINO S. SANOY 0718 AVELINO, CRUZ, RODRIGUEZ, TANYAG & CO. 0121 B. BARSABAL & COMPANY Page 55 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of June 06, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS 0909 B. F. MEDINA & CO. REFERENCE (BR NO. / DATE) VALIDITY From REMARKS To Bd. Res. No. 234 dtd. Oct. 29, 2013 1-Jan-14 31-Dec-16 0539 B.C. HORTELANO & CO. Bd. Res. No. 235 dtd. Oct. 29, 2013 1-Jan-14 31-Dec-16 2140 BABY ADELIZA S. ARELLANO Bd. Res. No. 75 dtd. July 8, 2015 8-Jul-15 31-Dec-17 1217 BABY MIÑOSA VELAYO Bd. Res. No. 08 dtd. Feb. 2, 2015 2-Feb-15 31-Dec-17 Bd. Res. No.58 dtd. Dec. 29, 2014 1-Jan-15 Accreditation of Lindy Patriana was cancelled by BOA in 31-Dec-17 favor of this partnership. Bd. Res. No. 118 dtd. Sept. 6, 2010 6-Sep-10 31-Dec-12 1837 BALDOVINO SILVERIO LAGBAO Bd. Res. No. 01 dtd. Jan. 26, 2015 26-Jan-15 31-Dec-17 1410 BALDOZA, ABAT & CO. Bd. Res. No. 23 dtd. Mar. 4, 2009 4-Mar-09 31-Dec-11 0122 B. G. SABATER & ASSOCIATES 2431 BACONGA PATRIANA & CO. (Formerly: BACONGA, PATRIANA, ROSALIJOS & CO.) 2163 BALARIS, RUBIO & CO. 4795 BALBINA MEDINA RECACHO 2026 BALDONADO TUDDAO CORPUZ & CO. Page 56 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of June 06, 2016 APPROVAL REG. NO. 0408 NAME OF FIRM / PARTNERSHIPS BALICAS, LAMBOSO & CO. REFERENCE (BR NO. / DATE) (Formerly: C. B. FUENTESFINA & CO. ) VALIDITY From Bd. Res. No. 157 dtd. August 24, 2015 REMARKS To 1-Jan-16 31-Dec-18 4262 BALTAZAR B. BADILLO Bd. Res. No. 165 dtd. Oct. 28, 2008 28-Oct-08 31-Dec-10 3235 BALTAZAR N. ENDRIGA Bd Res. No. 122 dtd. Sept. 17, 2007 17-Sep-07 31-Dec-09 0030 BANARIA, BANARIA AND COMPANY Bd. Res. No. 105 dtd. July 14, 2015 1-Jan-16 31-Dec-18 0013 BANIQUED & LIM Bd. Res. No. 37 dtd. May 29, 2006 29-May-06 31-Dec-08 2920 BANSAN CO CHOA Bd. Res. No. 34 dtd. March 3, 2015 3-Mar-15 31-Dec-17 5443 BARBARA OLIVO PINOS Bd. Res. No. 172 dtd. Sept. 21, 2015 1-Jan-16 31-Dec-18 4239 BARBARA S. TORRALBA Bd. Res. No. 08 dtd. August 13, 2014 13-Aug-14 31-Dec-16 Br. Res. No. 72 dtd. Mar. 28, 2016 28-Mar-16 31-Dec-18 6096 BARNEY BALBUENA AGUILAR Benedicta F. Barrientos - Acc. 0998, Partner withdrawn from the partnership effective Feb. 17, 2005 0409 BARRIENTOS ROSENDAL & ASSOCIATES 0256 BARRION, BARRION AND COMPANY Bd. Res. No. 104 dtd. July 14, 2015 14-Jul-15 31-Dec-17 0860 BARTOLOME MISA. HERNANDEZ, III Bd. Res. No. 114 dtd. May 21, 2008 21-May-08 31-Dec-10 Page 57 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of June 06, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS REFERENCE (BR NO. / DATE) VALIDITY From REMARKS To 2866 BARTOLOME ROMA URBANO Bd Res. No. 41 dtd. Dec. 19, 2014 19-Dec-14 31-Dec-16 1033 BARTOLOME, BENIPAYO & ASSOCIATES Bd. Res. No. 76 dtd. April 10, 2008 10-Apr-08 31-Dec-10 1524 BASIL A. PEREA Bd. Res. No. 67 dtd. May 5, 2009 5-May-09 31-Dec-11 1634 BASILIDES C. MANDAWE, JR. Bd. Res. No. 57 dtd. Feb. 19, 2016 1-Jan-17 31-Dec-19 Bd. Res. No. 18 dtd. Jan. 28, 2010 28-Jan-10 31-Dec-12 1-Jan-14 31-Dec-16 1022 BAULA, MENESES & ASSOCIATES 0031 BAUTISTA, SAGCAL & ASSOCIATES 4879 BAYANI AGUSTIN LOPEZ Bd. Res. No. 158 dtd. Sept. 27, 2013 1238 BEATRIZ B. LAPUS Bd. Res. No. 76 dtd. April 10, 2008 10-Apr-08 31-Dec-10 0399 BEATRIZ LAGMAY MERCULIO Bd. Res. No. 338 dtd. Dec. 27, 2013 1-Jan-14 31-Dec-16 4458 BEDA EVA BENOSA Bd. Res. No. 110 dtd. Apr. 15, 2016 15-Apr-16 31-Dec-18 2165 BEE ENG CHUA LUA Bd. Res. No. 02 dtd. Jan. 26, 2015 26-Jan-15 31-Dec-17 1838 BELARMINA TAYCO MANLAPID Bd. Res. No. 223 dtd. Oct. 29, 2013 1-Jan-14 31-Dec-16 2300 BELEN B. BAUTISTA Bd. Res. No. 47 dtd. Dec. 29, 2014 1-Jan-15 31-Dec-17 Page 58 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of June 06, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS REFERENCE (BR NO. / DATE) VALIDITY From REMARKS To 2311 BELEN C. GUEVARA 4771 BELEN DF CELESTINO 5954 BELEN LAYUG CAPARAZ Bd. Res. No. 204 dtd. November 2, 2015 2-Nov-15 31-Dec-17 Br. Res. No. 175 dtd. October 13, 2015 13-Oct-15 31-Dec-17 0936 BELEN M. MORGA Bd. Res. No. 335 dtd. Dec. 27, 2013 1-Jan-14 31-Dec-16 0499 BELEN MANAHAN-SANTOS Bd. Res. No. 176 dtd. Oct. 13, 2015 1-Jan-16 31-Dec-18 3094 BELEN N. CRUZ Bd Res. No. 93 dtd. Sept. 11, 2007 11-Sep-07 31-Dec-09 4816 BELEN Q. GARCIA Bd. Res. No. 62 dtd. Feb. 19, 2016 19-Feb-16 31-Dec-18 3868 BELEN R. CASIDA Bd. Res. No. 225 dtd. Oct. 29, 2013 1-Jan-14 31-Dec-16 0755 BELEN REPOMPO GELLEGAN Bd. Res. No. 08 dtd. Feb. 9, 2016 9-Feb-16 31-Dec-18 1581 BELEN VELOSO CUEVA-LAUD Bd. Res. No. 94 dtd. Aug. 11, 2009 11-Aug-09 4810 BELENA BANDILLO-SUELLO Bd. Res. No. 123 dtd. Sept. 6, 2010 6-Sep-10 Page 59 Cancelled Connected to Laud, Basarte, Olarte, Paez, 31-Dec-11 Vasquez & Co. Res. 63 dated April 26, 2011 31-Dec-12 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of June 06, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS REFERENCE (BR NO. / DATE) VALIDITY From REMARKS To 2357 BELINDA B. DE LA CRUZ 0500 BELINDA CHIONG LEE Bd. Res. No. 201 dtd. Oct. 29, 2013 1-Jan-14 31-Dec-16 3984 BELINDA DIZON DE LEON Bd. Res. No. 97 dtd. Apr. 12, 2016 1-Jan-17 31-Dec-19 3444 BELINDA GO SY Bd. Res. No. 105 dtd. Oct. 26, 2009 1-Jan-10 31-Dec-12 3749 BELINDA P. MACARAEG Bd. Res. No. 344 dtd. Dec. 27, 2013 1-Jan-14 31-Dec-16 3426 BELINDA P. TORRES Bd Res. No. 204 dtd. Oct. 29, 2013 29-Oct-13 31-Dec-15 2934 BELLA D. DE BORJA Bd Res. No. 200 dtd. November 2, 2015 1-Jan-16 31-Dec-18 0884 BELLA E. MORALES Bd. Res. No. 106 dtd. July 14, 2015 01-Jan-16 31-Dec-18 1415 BELLA FLOR CABRAS PASTORIZA Bd. Res. No. 151 dtd. Sept. 9, 2013 1-Jan-14 31-Dec-16 13-Aug-14 31-Dec-16 5520 BEMALYN DE CASTRO CATUBURAN Bd. Res. No. 03 dtd. August 13, 2014 Page 60 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of June 06, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS REFERENCE (BR NO. / DATE) 5103 BENEDICT BUENAVISTA BOMBAES Bd. Res. No. 62 dtd. July 8, 2015 5118 BENEDICT DE LEON SANTOS VALIDITY From REMARKS To 8-Jul-15 31-Dec-17 Bd. Res. No. 120 dtd. July 24, 2015 24-Jul-15 31-Dec-17 Bd. Res. No. 92 dtd. Aug. 11, 2009 1-Jan-10 31-Dec-12 Bd. Res. No. 01 dtd. January 8, 2013 8-Jan-13 31-Dec-15 Bd. Res. No. 39(A) dtd. March 4, 2015 4-Mar-15 31-Dec-17 Bd. Res. No. 62 dtd. February 19, 2016 19-Feb-16 31-Dec-18 2967 BENIGNO LENDIO SORIMA, JR. Bd Res. No. 62 dtd. Feb. 19, 2016 19-Feb-16 31-Dec-18 4726 BENIGNO MALANA CUBACUB, JR. Bd. Res. No. 47 dtd. Feb. 17, 2016 17-Feb-16 31-Dec-18 2979 BENIGNO S. NADRES Bd Res. No. 79 dtd. Sept. 11, 2007 11-Sep-07 31-Dec-09 1503 BENILDA S. BIJIS-ACORDA Bd. Res. No. 155 dtd. Sept. 27, 2013 1-Jan-14 31-Dec-16 4673 BENILDA ZARAGOSA REYES Bd. Res. No. 19 dtd. January 28, 2010 28-Jan-10 31-Dec-12 0998 BENEDICTA F. BARRIENTOS 5204 BENEDICTO S. LUIS 2487 BENIGNO DE LEON GALANG 5250 BENIGNO EMIL YAMBAO NALUS 0812 BENIGNO N. DELA CRUZ Page 61 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of June 06, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS REFERENCE (BR NO. / DATE) VALIDITY From REMARKS To 1396 BENITA A. FERRERAS - ARAÑA 2437 BENITEZ AND ASSOCIATES Bd. Res. No. 44 dtd. Dec. 29, 2014 1-Jan-15 31-Dec-17 3668 BENITO B. EVANGELISTA Bd Res. No. 12 dtd. Jan. 14, 2008 14-Jan-08 31-Dec-10 3267 BENITO C. FERNANDEZ Bd Res. No. 127 dtd. Sept. 20, 2007 20-Sep-07 31-Dec-09 Bd. Res. No. 113 dtd. Nov 16, 2011 16-Nov-11 31-Dec-13 1-Jan-14 31-Dec-16 2240 BENITO D. RINGOR 1024 BENITO R. PAGASPAS 1218 BENITO S. TAN 3795 BENJAMIN ABION VEGA, JR. Bd. Res. No. 167 dtd. Sept. 27, 2013 2840 BENJAMIN ALABAT ABARQUEZ, JR. Bd Res. No. 51 dtd. Feb. 18, 2016 18-Feb-16 31-Dec-18 3806 BENJAMIN B. BELEN Bd. Res. No. 40 dtd. Jan. 28, 2008 28-Jan-08 31-Dec-10 2734 BENJAMIN DE LA CRUZ ARCIAGA Bd. Res. No. 222 dtd. Dec. 1, 2015 1-Jan-16 31-Dec-18 Page 62 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of June 06, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS REFERENCE (BR NO. / DATE) VALIDITY From REMARKS To 0018 BENJAMIN H. TAN 2779 BENJAMIN I. ESPIRITU Bd Res. No. 48 dtd. Sept. 06, 2007 6-Sep-07 31-Dec-09 3886 BENJAMIN L. HERRADURA Bd. Res. No. 63 dtd. April 2, 2008 2-Apr-08 31-Dec-10 3062 BENJAMIN QUIÑONES MOJAR Bd Res. No. 189 dtd. Oct. 14, 2015 14-Oct-15 31-Dec-17 1525 BENJAMIN S. GARRIEL Bd. Res. NO. 79 dtd. Oct. 7, 2011 1-Jan-12 31-Dec-14 4996 BENJAMIN VILLEGAS GANAPIN, JR. Bd. Res. No. 62 dtd. July 8, 2015 8-Jul-15 31-Dec-17 5146 BENJIE PALACIOS VELORIA Bd. Res. No. 62 dtd. Dec. 29, 2014 1-Jan-15 31-Dec-17 4277 BENJILYN ARAULA JOANINO Bd. Res. No. 173 dtd. Oct. 30, 2008 30-Oct-08 31-Dec-10 2109 BENMAR BAYONETA PANAGUITON Bd. Res. No. 82 dtd. July 15, 2009 15-Jul-09 31-Dec-11 0019 BENJAMIN O. MORENTE Page 63 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of June 06, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS REFERENCE (BR NO. / DATE) VALIDITY From REMARKS To Br. Res. No. 149 dtd. August 17, 2015 17-Aug-15 31-Dec-17 4741 BENNY D. DE LA PUERTA Bd. Res. No.72 dtd. Mar. 26, 2010 26-Mar-10 31-Dec-12 4189 BERNABE CRUZ CALEON Bd. Res. No. 79 dtd. June 21, 2012 21-Jun-12 31-Dec-14 0138 BERNABE LAURON VELORIA Bd. Res. No. 134 dtd. Dec. 2, 2010 1-Jan-11 31-Dec-13 5930 BENNY BERNADETTE PATULOT GARDOCE 5915 BERNADETTE C. RAMOS Br. Res. No. 140 dtd. August 14, 2015 14-Aug-15 31-Dec-17 4922 BERNADETTE CHIONG-FUENTES Bd. Res. No. 07 dtd. August 13, 2014 13-Aug-14 31-Dec-16 1092 BERNADETTE D. TOLENTINO Bd. Res. No. 24 dtd. Feb. 20, 2012 20-Feb-12 31-Dec-12 4041 BERNADETTE GOMEZ FRANCISCO Bd. Res. No. 61 dtd. April 26, 2011 26-Apr-11 31-Dec-13 3261 BERNADETTE KHO DIMZON Bd Res. No. 207 dtd. November 2, 2015 1-Jan-16 31-Dec-18 4892 BERNADETTE L. BANIQUED Bd. Res. No. 260 dtd. Dec. 9, 2013 1-Jan-14 31-Dec-16 1073 BERNADETTE D. PALMOS Page 64 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of June 06, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS REFERENCE (BR NO. / DATE) 2727 BERNADETTE M. DIONELA Bd. Res. No. 40 dtd. Mar. 2, 2007 4240 BERNADETTE O. TOLEDO 0459 BERNADETTE RULE ORDOÑEZ VALIDITY From REMARKS To 2-Mar-07 31-Dec-09 Bd. Res. No. 162 dtd. Oct. 28, 2008 28-Oct-08 31-Dec-10 Bd. Res. No. 107 dtd. April 12, 2016 12-Apr-16 31-Dec-18 5618 BERNADETTE SABALBORO LOPEZ Br. Res. No. 14 dtd. February 2, 2015 2-Feb-15 31-Dec-17 4500 BERNADETTE TERNURA TERNURA Bd. Res. No. 70 dtd. July 8, 2015 8-Jul-15 31-Dec-17 6089 BERNARD ABCEDE TRIOL Br. Res. No. 67 dtd. Feb. 26, 2016 26-Feb-16 31-Dec-18 6164 BERNARD BERNARD GOROSPE Br. Res. No. 127 dtd. June 6, 2017 6-Jun-16 31-Dec-18 2562 BERNARD JOHN YULO MANALILI Bd. Res. No. 84 dtd. April 14, 2010 14-Apr-10 31-Dec-12 2-Feb-15 31-Dec-17 5636 BERNARD LAYGO MEDRANO Br. Res. No. 18 dtd. February 2, 2015 Cancelled effective March 12, 2007. New Partner of De Belen, Dizon & Associates BOA Acc. No. 2151 1449 BERNARDINO C. DIZON 3964 BERNARDITA G. ORBE Bd. Res. No. 61 dtd. April 26, 2011 26-Apr-11 Page 65 31-Dec-13 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of June 06, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS REFERENCE (BR NO. / DATE) VALIDITY From REMARKS To 3095 BERNARDITA C. BAGUIOSO Bd Res. No. 94 dtd. Sept. 11, 2007 11-Sep-07 31-Dec-09 1871 BERNARDITA CAPARAS-GUTIERREZ Bd. Res. No. 07 dtd. Jan. 26, 2009 26-Jan-09 31-Dec-11 1431 BERNARDITA E. TABUZO Bd. Res. No. 09 dtd. Feb. 2, 2015 2-Feb-15 31-Dec-17 2479 BERNARDITA MANGLAPUS LOZADA Bd. Res. No. 37 dtd. Dec 19, 2014 1-Jan-15 31-Dec-17 3329 BERNARDO B. RUALLO Bd Res. No. 122 dtd. August 28, 2013 28-Aug-13 31-Dec-15 3224 BERNARDO HADUCA ANTOLIN Bd. Res. No. 96 dtd. Apr. 12, 2016 12-Apr-16 31-Dec-18 2221 BERNARDO MALASIQUE SABINO Bd. Res. No. 114 dtd. Oct. 26, 2009 26-Oct-09 31-Dec-11 5951 BERNARDO NICOLAS CENTENO Br. Res. No. 170 dtd. September 21, 2015 21-Sep-15 31-Dec-17 Bd. Res. No. 282 dtd. Dec. 23, 2013 1-Jan-14 31-Dec-16 Bd. Res. No. 134 dtd. July 18, 2008 18-Jul-08 31-Dec-10 1741 BERNARDITA S. MILITAR 1691 BERNARDO PARDILLO SOLON 1935 BERNIE R. DICHOSO 4128 BERTIN C. TOCONG Page 66 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of June 06, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS 5562 BESS MARIA DOROMAL RELOJO REFERENCE (BR NO. / DATE) VALIDITY From Bd. Res. No. 25 dtd. Dec. 19, 2014 REMARKS To 19-Dec-14 31-Dec-16 9-Feb-16 31-Dec-18 18-Mar-08 31-Dec-10 2926 BETHILDA VALDEZ CLUTARIO Bd Res. No.24 dtd. Feb. 9, 2016 1623 BETTY G. DOMANICO - OLIVO Bd. Res. No. 58 dtd. Mar. 18, 2008 3318 BETTY JANE Y. MARTINEZ Bd. Res. No. 105 dtd. Oct. 26, 2009 1-Jan-10 31-Dec-12 1137 BETTY SAN BUENAVENTURA - DACANAY 6107 BEVERLY EVANGELISTA ECHON Bd. Res. No. 136 dtd. July 18, 2008 31-Dec-10 Br. Res. No. 73 dtd. Mar. 28, 2016 18-Jul-08 28-Mar-16 5944 BEVERLY JOYCE ILAGAN MARUNDAN Br. Res. No. 169 dtd. September 21, 2015 21-Sep-15 31-Dec-17 5274 BHEN CARLO ESPIRITU ANDAL Bd. Res. No. 220 dtd. Dec. 1, 2015 1-Jan-16 31-Dec-18 Bd. Res. No. 229 dtd. Oct. 29, 2013 1-Jan-14 31-Dec-16 3848 BIENVENIDO A. SARMIENTO Bd. Res. No. 52 dtd.Feb. 01, 2008 1-Feb-08 31-Dec-10 3204 BIENVENIDO ALEGADO GASMENA Bd Res. No. 09 dtd. Feb. 2, 2015 2-Feb-15 31-Dec-17 0550 BIENVENIDA F. LABADO 31-Dec-18 0824 BIENVENIDA R. FLORENDO Page 67 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of June 06, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS 3466 BIENVENIDO S. D. GARCIA REFERENCE (BR NO. / DATE) VALIDITY From Bd Res. No. 165 dtd. Oct. 17, 2007 REMARKS To 17-Oct-07 31-Dec-09 4951 BILL L. QUIÑONES Bd. Res. No. 80 dtd. Oct. 7, 2011 7-Oct-11 31-Dec-13 4954 BILLY BENSON L. SORIANO Bd. Res. No. 83 dtd. Oct. 11, 2011 11-Oct-11 31-Dec-13 0006 BIN GUI ALEJANDRO UY Bd. Res. No. 189 dtd. Oct. 14, 2015 1-Jan-16 31-Dec-18 1955 BITONG & CO. Bd. Res. No. 10 dtd. Feb. 2, 2015 2-Feb-15 31-Dec-17 Br. Res. No. 86 dtd. July 8, 2015 8-Jul-15 31-Dec-17 15-Apr-16 31-Dec-18 5752 BLANCA F. CALVEZ 1673 BLANDINA P. PARADA Bd. Res. No. 110 dtd. Apr. 15, 2016 3738 BLESILDA AZOQUE PABLO Bd. Res. No. 39(A) dtd. March 4, 2015 4-Mar-15 31-Dec-17 Bd. Res. No. 53 dtd. Dec. 29, 2014 1-Jan-15 31-Dec-17 2312 BLESILDA MISTICA DIANO 5173 BLEZILDA V. TUPAZ Page 68 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of June 06, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS REFERENCE (BR NO. / DATE) VALIDITY From REMARKS To Bd. Res. No. 233 dtd. December 28, 2012 1-Jan-13 31-Dec-15 2594 BOBBY SALIZON AGBONES Bd. Res. No. 147 dtd. Dec. 14, 2010 14-Dec-10 31-Dec-12 0794 BONDOC, WONG & CO. Bd. Res. No. 142 dtd. August 14, 2015 1-Jan-16 31-Dec-18 2746 BONIER V. ROCAFOR Bd Res. No. 33 dtd. Mar 2, 2007 2-Mar-07 31-Dec-09 Bd. Res. No. 07 dtd. August 13, 2014 13-Aug-14 31-Dec-16 Bd. Res. No. 30 dtd. December 19, 2014 19-Dec-14 31-Dec-16 Bd. Res. No. 25 dtd. Dec. 19, 2014 19-Dec-14 31-Dec-16 Bd. Res. No. 322 dtd. Dec. 27, 2013 1-Jan-14 31-Dec-16 2640 BLOSSOM FAITH SERRANO BOTE 2198 BOB F. DE LA CHICA 0041 BONIFACIO P. MOLINA 5534 BONIFACIO PAGADUAN MANUEL 0084 BONIFACIO PINEDA SANTIAGO 5563 BONNIE VEE SALIBIO DE LA TORRE 3776 BRENDA ALBA SABENIT Page 69 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of June 06, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS REFERENCE (BR NO. / DATE) VALIDITY From REMARKS To 4088 BRENDA SUMAPIG LABRA Bd. Res. No. 219 dtd. Dec. 1, 2015 1-Jan-16 31-Dec-18 3932 BRENDAN L. JACINTOS Bd. Res. No. 74 dtd. April 10, 2008 10-Apr-08 31-Dec-10 4731 BRIAN LO BALUYA Bd. Res. No.197 dtd. November 2, 2015 1-Jan-16 31-Dec-18 3125 BRIAN REGINO BEJOSANO Bd Res. No. 65 dtd. Mar. 26, 2010 26-Mar-10 31-Dec-12 1872 BRIGIDA H. BORLEO Bd. Res. No. 52 dtd. Dec. 29, 2014 1-Jan-15 31-Dec-17 4042 BRIGIDA R. PRADO Bd. Res. No. 314 dtd. Dec. 27, 2013 1-Jan-14 31-Dec-16 4445 BRILLA S. RACAL - ZULUETA Br. Res. No. 35 (C) dtd. March 4, 2015 4-Mar-15 31-Dec-17 5019 BRUNIO & DARUM Bd. Res. No. 61 dtd. Dec. 29, 2014 1-Jan-15 31-Dec-17 5870 BRYAN E. NAVARRO Br. Res. No. 123 dtd. July 31, 2015 24-Jul-15 31-Dec-17 5217 BRYAN MARK BARICAR CAMPION Bd. Res. No. 04 dtd. January 8, 2013 8-Jan-13 31-Dec-15 5309 BRYAN VENTURA REALIGUE Bd. Res. No. 63 dtd. Feb. 19, 2016 19-Feb-16 31-Dec-18 2260 BRIAN N. EDANG Page 70 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of June 06, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS REFERENCE (BR NO. / DATE) VALIDITY From REMARKS To 4686 BUENAVENTURA M. PELAYO Bd. Res. No. 31 dtd. Feb. 12, 2010 12-Feb-10 31-Dec-12 3807 BUENAVENTURA S. CASALLOS Bd. Res. No. 40 dtd. Jan. 28, 2008 28-Jan-08 31-Dec-10 3794 BURNOT, TIMBOL AND COMPANY Bd. Res. No. 38 dtd. Jan. 28, 2008 28-Jan-08 31-Dec-10 4823 BUTAY-LAPAT & ANDRADA CO. Bd. Res. No. 131 dtd. Nov. 12, 2010 12-Nov-10 31-Dec-12 Bd. Res. No. 258 dtd. Dec. 9, 2013 1-Jan-14 31-Dec-16 0139 C. M. ILAGAN & ASSOCIATES Bd. Res. No. 296 dtd. Dec. 27, 2013 1-Jan-14 31-Dec-16 4431 C. S. CUNANAN & CO., CPA's Bd. Res. No. 116 dtd. Dec. 22, 2011 1-Jan-12 31-Dec-14 0177 C.D. CHUEGAN & CO. Bd. Res. No. 18 dtd. April 18, 2006 18-Apr-06 31-Dec-08 0831 CABALLERO-LACSA & CO. Bd. Res. No. 161 dtd. Sept. 27, 2013 1-Jan-14 0036 CABAÑERO, KATIGBAK, CLEMENTE & CO. Bd. Res. No. 49 dtd. Feb. 17, 2016 17-Feb-16 0191 C. B. BALMES AND ASSOCIATES (Formerly: A. Q. SEVILLA AND COMPANY) Page 71 As per Board Res. 81 Additional Partners: Juvy Alabastro 31-Dec-16 Takagaki dated March 31, 2016 31-Dec-18 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of June 06, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS 2856 CABANTOG & LIWANAG REFERENCE (BR NO. / DATE) VALIDITY From REMARKS To Bd Res. No. 56 dtd. Sept. 06, 2007 6-Sep-07 31-Dec-09 Bd. Res. No. 124 dtd. August 11, 2015 1-Jan-16 31-Dec-18 0364 CALIXTO CUMLAT CAMIT Bd. Res. No. 163 dtd. Sept. 17, 2015 1-Jan-16 31-Dec-18 2595 CAMILO A. BUTANAS Bd. Res. No. 13 dtd. Feb. 8, 2012 8-Feb-12 31-Dec-14 13-Aug-14 31-Dec-16 0747 CABARRUS PUNZALAN & ASSOCIATES 3354 CABAUATAN, LEE-ROSALES & CO. CABRILLA PARDUCHO FERNANDEZ NANAS & 1849 ASSOCIATES 1749 CACHO, GULANE, ALBANO & CO. 0085 CAMILO A. CASTAÑEDA 4947 CAMILO GUJILDE GARAY Bd. Res. No. 07 dtd. August 13, 2014 3268 CAMILO MALANA SADORNAS Bd Res. No. 190 dtd. Oct. 14, 2015 1-Jan-16 31-Dec-18 0212 CAMPOS, CAMPOS & CO. Bd. Res. No. 20 dtd. Feb. 2, 2015 2-Feb-15 31-Dec-17 Page 72 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of June 06, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS 2166 CANDELARIA GOMANA LAMILA REFERENCE (BR NO. / DATE) VALIDITY From Bd. Res. No. 56 dtd. April 17, 2009 REMARKS To 17-Apr-09 31-Dec-11 8-Jul-15 31-Dec-17 5780 CANDICE SILVA DAGUMAN Br. Res. No. 90 dtd. July 8, 2015 6127 CANDIDA S. TAGHAP Br. Res. No. 83 dtd. Mar. 31, 2016 31-Mar-16 31-Dec-18 4745 CANDIDA T. BACALLO Bd. Res. No.79 dtd. April 16, 2013 16-Apr-13 31-Dec-15 Bd. Res. No. 96 dtd. Oct. 19, 2011 19-Oct-11 31-Dec-13 0804 CARIDAD SONGCUAN ESPINA Bd. Res. No. 212 dtd. Oct. 29, 2013 1-Jan-14 31-Dec-16 2998 CARIN C. ARAMBULO Bd Res. No. 82 dtd. Sept. 11, 2007 11-Sep-07 31-Dec-09 0365 CARINA BIÑAN ENTIA Bd. Res. No. 247 dtd Dec. 14, 2015 1-Jan-16 31-Dec-18 Br. Res. No. 18 dtd. February 2, 2015 2-Feb-15 31-Dec-17 0501 CANDIDO T. VICTA 4969 CAREN KAY DATUR BONGALOS 5637 CARL ANGELO T. SUN 2211 CARLA ADELAINE S. DELMO Bd. Res. No. 60 dtd. April 26, 2012 26-Apr-12 31-Dec-14 3491 CARLA B. JOVELLANOS Bd Res. No. 174 dtd. Nov. 6, 2007 6-Nov-07 31-Dec-09 Page 73 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of June 06, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS REFERENCE (BR NO. / DATE) VALIDITY From REMARKS To Bd. Res. No. 127 dtd. August 28, 2013 28-Aug-13 31-Dec-15 Bd. Res. No. 353 dtd. Dec. 27, 2013 27-Dec-13 31-Dec-15 3205 CARLITO A. MAMIIT Bd Res. No. 117 dtd. Sept. 14, 2007 14-Sep-07 31-Dec-09 3683 CARLITO B. DIMAR Bd. Res. No. 109 dtd. Apr. 15, 2016 15-Apr-16 31-Dec-18 2-Feb-15 31-Dec-17 27-Dec-13 31-Dec-15 2222 CARLENE C. COLLADO 5481 CARLITA ALFORO LAGAÑOSA 4888 CARLITO LAXA CULALA Bd. Res. No. 08 dtd. February 2, 2015 5491 CARLITO LLAVAN BAAC Bd. Res. No. 355 dtd. Dec. 27, 2013 3520 CARLITO M. MEJICO Bd Res. No. 178 dtd. Nov. 6, 2007 6-Nov-07 31-Dec-09 0433 CARLITO MAAN ZARSUELO Bd. Res. No. 216 dtd. Oct. 29, 2013 1-Jan-14 31-Dec-16 11-Aug-15 31-Dec-17 Bd. Res. No. 171 dtd. Sept. 21, 2015 1-Jan-16 31-Dec-18 5318 CARLO LEUTERIO PINTO Bd. Res. No. 114 dtd. June 4, 2013 4-Jun-13 31-Dec-15 5357 CARLO PORQUEZ DIVEDOR Bd. Res. No. 142 dtd. Sept. 9, 2013 9-Sep-13 31-Dec-15 0434 CARLITO P. LAMANERO 5891 CARLITO RICAFORT JUAREZ 0675 CARLO DE BELEN SABADO Br. Res. No. 129 dtd. August 11, 2015 Page 74 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of June 06, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS REFERENCE (BR NO. / DATE) VALIDITY From REMARKS To 0749 CARLOMAGNO BUADO DELA CRUZ Bd. Res. No. 09 dtd. Feb. 2, 2015 2-Feb-15 31-Dec-17 3956 CARLOS C. MAGAT Bd. Res. No. 81 dtd. April 10, 2008 10-Apr-08 31-Dec-10 3308 CARLOS CAPALAD SAMSON Bd Res. No. 251 dtd. Nov. 11, 2013 11-Nov-13 31-Dec-15 Br. Res. No. 126 dtd. August 11, 2015 11-Aug-15 31-Dec-17 Bd. Res. No. 17 dtd. Mar 4, 2009 4-Mar-09 31-Dec-11 Bd. Res. No. 286 dtd. Dec. 23, 2013 1-Jan-14 31-Dec-16 3252 CARLOS R. CONTRERAS Bd Res. No. 125 dtd. Sept. 17, 2007 17-Sep-07 31-Dec-09 3153 CARLOS REYES NEMENZO, JR. Bd Res. No. 76 dtd. July 8, 2015 8-Jul-15 31-Dec-17 2-Dec-10 31-Dec-12 5875 CARLOS CARIÑO ARANDIA, JR. 1336 CARLOS J. REYES 1159 CARLOS LANIOG 0180 CARLOS LINGAD MAMALATEO 0813 CARLOS M. MASA 4829 CARLOS RUSTIA DANSECO Bd. Res. No. 138 dtd. Dec. 2, 2010 Page 75 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of June 06, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS REFERENCE (BR NO. / DATE) 4303 CARLOS VILLAFLOR SABOCIDO Bd. Res. No. 22 dtd. Feb. 2, 2015 3549 CARMELA ARLENE C. QUINDOZA 0825 CARMELINA KINONTAO VOSOTROS VALIDITY From REMARKS To 2-Feb-15 31-Dec-17 Bd Res. No. 112 dtd. April 19, 2016 19-Apr-16 31-Dec-18 Bd. Res. No. 96 dtd. Apr. 12, 2016 12-Apr-16 31-Dec-18 4355 CARMELITA CALIUAG CLERIGO Bd. Res. No. 44 dtd. Mar. 28, 2012 28-Mar-12 31-Dec-14 3198 CARMELITA DIONESIO JUNGCO Bd Res. No. 76 dtd. March 28, 2016 28-Mar-16 31-Dec-18 3173 CARMELITA OSDON TAN Bd Res. No. 80 dtd. April 14, 2010 14-Apr-10 31-Dec-12 4554 CARMELITA SAGANA LOZADA Bd. Res. No. 59 dtd. Dec. 29, 2014 1-Jan-15 31-Dec-17 4772 CARMELITA UY-DE GUZMAN Bd. Res. No. 93 dtd. June 8, 2010 8-Jun-10 31-Dec-12 1074 CARMELO DOMALAON FAZON Bd. Res. No. 259 dtd. Dec. 9, 2013 1-Jan-14 31-Dec-16 1291 CARMEN A. DEL ROSARIO - ANDRADE Bd. Res. No. 24 dtd. Feb. 4, 2015 4-Feb-15 31-Dec-17 1674 CARMELINO F. PANSACOLA Page 76 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of June 06, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS REFERENCE (BR NO. / DATE) VALIDITY From REMARKS To 1472 CARMEN BACLEON - CAAS Bd. Res. No. 334 dtd. Dec. 27, 2013 1-Jan-14 31-Dec-16 0411 CARMEN DELOS REYES LORENZO Bd. Res. No. 271 dtd. Dec. 18, 2013 1-Jan-14 31-Dec-16 0618 CARMEN L. KU Bd. Res. No. 271 dtd. Dec. 18, 2013 1-Jan-14 31-Dec-16 Bd. Res. No. 184 dtd. Oct. 22, 2012 1-Jan-13 31-Dec-15 8-Jul-15 31-Dec-17 1692 CARMEN L. PAMMIT 0398 CARMEN S. FUDALAN 5767 CARMEN SUMALDE TANG Br. Res. No. 88 dtd. July 8, 2015 1255 CARMENCITA L. CHUA Bd. Res. No. 259 dtd. Dec. 9, 2013 1-Jan-14 31-Dec-16 1701 CARMENCITA LIM CUEVAS Bd. Res. No. 146 dtd. Sept. 9, 2013 1-Jan-14 31-Dec-16 0123 CARMENCITA O. GARCIA & PARTNERS Bd. Res. No. 142 dtd. August 14, 2015 1-Jan-16 31-Dec-18 4156 CARMENCITA SILVERIO DAVID Bd. Res. No. 140 dtd. July 18, 2008 18-Jul-08 31-Dec-10 3366 CARMENCITA SUANSING SOBERANO Bd Res. No. 197 dtd. November 2, 2015 1-Jan-16 31-Dec-18 Page 77 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of June 06, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS REFERENCE (BR NO. / DATE) VALIDITY From REMARKS To 3402 CARMENCITA T. SANTOS- CAGOL Bd Res. No. 151 dtd. Oct. 3, 2007 3-Oct-07 31-Dec-09 4396 CARMENCITA TIONGSON ISIDRO Bd. Res. No. 116 dtd. July 24, 2015 24-Jul-15 31-Dec-17 1853 CAROLINA I. CAPARROS Bd. Res. No. 109 dtd. Apr. 15, 2016 15-Apr-16 31-Dec-18 4136 CAROLINA M. FLORES Bd. Res. No. 135 dtd. July 18, 2008 18-Jul-08 31-Dec-10 2867 CAROLINA MANUEL - PRINCIPE Bd Res. No. 58 dtd. Sept. 06, 2007 6-Sep-07 31-Dec-09 4333 CAROLINA S. MARTINEZ Bd. Res. No. 20 dtd. December 19, 2014 1-Jan-15 31-Dec-17 3957 CAROLINA ZENAIDA ANG MAGAT Bd. Res. No. 325 dtd. Dec. 27, 2013 1-Jan-14 31-Dec-16 27-Jan-16 31-Dec-18 2313 CAROLINA A. DATILES 2040 CAROLINA D. LORENZO 5501 CAROLINE C. VILLANUEVA Bd. Res. No. 04 dtd. January 27, 2016 Page 78 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of June 06, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS REFERENCE (BR NO. / DATE) VALIDITY From REMARKS To 1675 CAROLINE GO TIU Bd. Res. No. 57 dtd. Mar. 23, 2010 3/23/2010 31-Dec-12 1222 CAROLINE P. ANDRADA Bd. Res. No. 110 dtd. July 14, 2015 14-Jul-15 31-Dec-17 4199 CAROLYN B. EDNALAGA Bd. Res. No. 150 dtd. Sept. 5, 2008 5-Sep-08 31-Dec-10 0412 CAROLYN C. MORALES Bd. Res. No. 03 dtd. Jan. 29, 2007 29-Jan-07 31-Dec-09 Bd. Res. No. 252 dtd. December 28, 2012 28-Dec-12 31-Dec-14 4012 CASELDA T. DELA GUERRA Bd. Res. No. 96 dtd. May 12, 2008 12-May-08 31-Dec-10 1473 CASIANO PREGUNTA REBUCAS Bd. Res. No. 01 dtd. Jan. 26, 2015 26-Jan-15 31-Dec-17 0492 CASTAÑEDA AND ASSOCIATES Bd. Res. No. 235 dtd. December 4, 2015 1-Jan-16 31-Dec-18 0698 CASTRO CASTRO & CO. Bd. Res. No.55 dtd. Feb. 19, 2016 19-Feb-16 19-Feb-18 Bd. Res. No. 07 dtd. August 13, 2014 13-Aug-14 31-Dec-16 1219 CAROLYN J. CARREON 5199 CASAN ADIONG PANAWIDAN 1200 CATALINA FE MABILANGAN - CANZON (Formerly : FE MABILANGAN- CANZON) Page 79 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of June 06, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS REFERENCE (BR NO. / DATE) VALIDITY From REMARKS To 0551 CATALINA M. ANGELES 0366 CATALINO R. COBRADO Bd. Res. No. 07 dtd. Jan. 29, 2007 29-Jan-07 31-Dec-09 Bd. Res. No. 146 dtd. Sept. 25, 2012 25-Sep-12 31-Dec-14 3750 CATHERINE CUSTODIO RESURRECCION Bd. Res. No. 284 dtd. Dec. 23, 2013 1-Jan-14 31-Dec-16 3154 CATHERINE D. FRANCISCO Bd Res. No. 104 dtd. Sept. 14, 2007 14-Sep-07 31-Dec-09 2199 CATHERINE JANE B. DE LEON Bd. Res. No. 69 dtd. July 8, 2015 1-Jan-16 31-Dec-18 5440 CATHERINE MORALEJO TOLENTINO Bd. Res. No. 164 dtd. Sept. 17, 2015 1-Jan-16 31-Dec-18 5840 CATHERINE ORDOÑEZ AQUINO Br. Res. No. 97 dtd. July 8, 2015 8-Jul-15 31-Dec-17 6134 CATHERINE S. DUTERTE-TY 3521 CATHERINE SALDI LIMPIN Br. Res. No. 93 dtd. Apr. 8, 2016 8-Apr-16 31-Dec-18 Bd. Res. No. 105 dtd. Oct. 26, 2009 1-Jan-10 31-Dec-12 1025 CATHERINE SANTOS LACAP Bd. Res. No. 206 dtd. Oct. 29, 2013 1-Jan-14 31-Dec-16 Br. Res. No. 127 dtd. June 6, 2017 6-Jun-16 31-Dec-18 5151 CATHERINE ADRIANO AQUINO 6165 CATHERINE TORRES TY Page 80 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of June 06, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS REFERENCE (BR NO. / DATE) VALIDITY From REMARKS To 5703 CATHERINE UDASCO DE GUZMAN Br. Res. No. 41 (C) dtd. March 4, 2015 4-Mar-15 31-Dec-17 6108 CATHERINE VILELA SAEZ Br. Res. No. 73 dtd. Mar. 28, 2016 28-Mar-16 31-Dec-18 4446 CECIL F. CERNA Bd. Res. No. 35 dtd. Mar. 6, 2009 6-Mar-09 31-Dec-11 1337 CECIL NEPOMUCENO LINGAD Bd. Res. No. 337 dtd. Dec. 27, 2013 1-Jan-14 31-Dec-16 8-Jul-15 31-Dec-17 2392 CATLEIA O. VALIDA 5816 CECILE EVEMARY SALISE BATINGAL Br. Res. No. 94 dtd. July 8, 2015 1220 CECILE L. FAUSTINO 3958 CECILIA B. PAYAD Bd. Res. No. 81 dtd. April 10, 2008 10-Apr-08 31-Dec-10 2749 CECILIA C. CATAHAN Bd. Res. No. 64 dtd. Mar. 26, 2010 26-Mar-10 31-Dec-12 2796 CECILIA CASTILLO MOSELINA Bd Res. No. 226 dtd. December 1, 2015 1-Jan-16 31-Dec-18 0385 CECILIA M. LOPEZ-VILLEGAS Bd. Res. No. 08 dtd. Feb. 2, 2015 2-Feb-15 31-Dec-17 Br. Res. No. 121 dtd. May 17, 2016 17-May-16 31-Dec-18 6157 CECILIA MANALANSAN LO Page 81 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of June 06, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS REFERENCE (BR NO. / DATE) VALIDITY From REMARKS To 5659 CECILIA MORRE LAGUNA Br. Res. No. 27 dtd. February 18, 2015 18-Feb-15 31-Dec-17 5262 CECILIA PRIELA ZAMORA Bd. Res. No. 34 dtd. February 9, 2016 9-Feb-16 31-Dec-18 1903 CECILIA S. DOLORFINO Bd. Res. No. 62 dtd. Dec. 29, 2014 1-Jan-15 31-Dec-17 5352 CECILIA S. MAGALONA Bd. Res. No. 140 dtd. Sept. 9, 2013 9-Sep-13 31-Dec-15 5753 CECILIA VALES-CANDIDATO Br. Res. No. 86 dtd. July 8, 2015 8-Jul-15 31-Dec-17 5041 CECILLE BEJARIN PIODOS Bd. Res. No. 34 dtd. March 3, 2015 3-Mar-15 31-Dec-17 Bd. Res. No. 61 dtd. Dec. 29, 2014 1-Jan-15 31-Dec-17 6058 CEFERINA MURILLO MACDON Br. Res. No. 35 dtd. Feb. 9, 2016 9-Feb-16 31-Dec-18 5682 CEFERINO FOJAS DE GUZMAN Br. Res. No. 36 dtd. March 4, 2015 4-Mar-15 31-Dec-17 1526 CELEDONIA H. TAN Bd. Res. No. 03 dtd. Jan. 31, 2012 31-Jan-12 31-Dec-14 3945 CELESTE G. PULONAN Bd. Res. No. 260 dtd. Dec. 9, 2013 1-Jan-14 31-Dec-16 Bd. Res. No. 298 dtd. Dec. 27, 2013 27-Dec-13 31-Dec-15 2328 CEDILLA, VILLAREY AND ASSOCIATES 5441 CELESTE SUMO CABANACAN Page 82 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of June 06, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS REFERENCE (BR NO. / DATE) VALIDITY From REMARKS To 3063 CELESTINA FEROLINO SEE Bd Res. No. 84 dtd. April 14, 2010 14-Apr-10 31-Dec-12 2075 CELESTINA J. DE VERA Bd. Res. No. 180 dtd. Oct. 30, 2008 1-Jan-09 31-Dec-11 2241 CELIA G. BUELA Bd. Res. No. 29 dtd. December 19, 2014 1-Jan-15 31-Dec-17 3574 CELIA M. GUECO Bd Res. No. 85 dtd. April 16, 2013 16-Apr-13 31-Dec-15 3454 CELINIA H. FAELMOCA Bd Res. No. 60 dtd. Feb. 19, 2016 19-Feb-16 31-Dec-18 5010 CELINO & ASSOCIATES Bd. Res. No. 61 dtd. Dec. 29, 2014 1-Jan-15 31-Dec-17 4538 CELSO H. GONZALES Bd. Res. No. 70 dtd. May 5, 2009 5-May-09 31-Dec-11 4609 CELSO MERCADER CAHAMBING Bd. Res. No. 132 dtd. August 11, 2015 11-Aug-15 31-Dec-17 0652 CELSO A. MONDEJAR Bd. Res. No. 116 dtd. Sept. 14, 2007 14-Sep-07 31-Dec-09 3875 CELSO E. TIBANG Bd. Res. No. 61 dtd.Mar. 18, 2008 18-Mar-08 31-Dec-10 0596 CELSO M. AGBONES Bd. Res. No. 67 dtd. April 26, 2011 26-Apr-11 31-Dec-13 Page 83 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of June 06, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS REFERENCE (BR NO. / DATE) VALIDITY From REMARKS To 1974 CELSO O. REDONDO 1106 CEMMIA BETTY IBON-CRUCAL 2655 CEÑIDO, CEÑIDO & CO. Bd. Res. No. 217 dtd. Dec. 1, 2015 1-Jan-16 31-Dec-18 2141 CENON MANGUIAT MALABANAN Bd. Res. No. 51 dtd. Dec. 29, 2014 1-Jan-15 31-Dec-17 2329 CENTENO, CRUZ & ASSOCIATES Bd. Res. No. 56 dtd. Dec 29, 2014 1-Jan-15 31-Dec-17 3777 CERELINA L. SABADO Bd. Res. No. 37 dtd. Jan. 28, 2008 28-Jan-08 31-Dec-10 Bd. Res. No. 34 dtd. March 3, 2015 3-Mar-15 31-Dec-17 5582 CESAR CALLEJA SARMIENTO Bd. Res. No. 32 dtd. Dec. 19, 2014 19-Dec-14 31-Dec-16 4209 CESAR EBALE TORREFRANCA Bd. Res. No. 257 dtd. Dec. 9, 2013 1-Jan-14 31-Dec-16 0086 CESAR F. MATEO Bd. Res. No. 02 dtd. Feb. 8, 2011 8-Feb-11 31-Dec-13 2735 CESAR GUTIERREZ AVILA, JR. Bd. Res. No. 07 dtd. August 13, 2014 13-Aug-14 31-Dec-16 1887 CESAR A. DONES 2501 CESAR BAUTISTA RIVERA Page 84 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of June 06, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS REFERENCE (BR NO. / DATE) VALIDITY From REMARKS To 0087 CESAR I. LOPEZ Bd. Res. No. 32 dtd. Jan. 28, 2008 28-Jan-08 31-Dec-10 4295 CESAR MACALALAD VILLACRUSIS Bd. Res. No. 183 dtd. Oct. 31, 2008 31-Oct-08 31-Dec-10 0229 CESAR RAÑON GONZALES Bd. Res. No. 10 dtd. Feb. 2, 2015 2-Feb-15 31-Dec-17 1666 CESAR REYES GO Bd. Res. No. 261 dtd. Dec. 9, 2013 1-Jan-14 31-Dec-16 2664 CESAR REYES MARCELO Bd. Res. No. 60 dtd. March 6, 2013 6-Mar-13 31-Dec-15 Br. Res. No. 75 dtd. Mar. 28, 2016 28-Mar-16 31-Dec-18 Bd Res. No. 63 dtd. Sept. 06, 2007 6-Sep-07 31-Dec-09 5228 CESAR TAN CRUZ Bd. Res. No. 62 dtd. Dec. 29, 2014 1-Jan-15 31-Dec-17 3319 CESAR V. ESPIRITU Bd Res. No. 14 dtd. Jan. 27, 2010 27-Jan-10 31-Dec-12 4298 CESARIO OCLARIT EDULAN Bd. Res. No. 52 dtd. Dec. 29, 2014 1-Jan-15 31-Dec-17 1820 CESAR R. CONTRERAS 6115 CESAR RIVERA CASTILLO 1138 CESAR S. CIFRA 2909 CESAR T. ROQUE, JR. Page 85 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of June 06, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS REFERENCE (BR NO. / DATE) 0303 CEZAR GAFFUD GUZMAN, JR. Bd. Res. No. 41 dtd. Dec. 19, 2014 1888 CHANDA R. SAUSA-BAGUE VALIDITY From REMARKS To 1-Jan-15 31-Dec-17 Bd. Res. No. 45 dtd. March 11, 2015 11-Mar-15 31-Dec-17 Bd. Res. No. 38 dtd. Feb. 11, 2016 11-Feb-16 31-Dec-18 0552 CHARITO D. REVILLA Bd. Res. No. 84 dtd. April 14, 2010 14-Apr-10 31-Dec-12 1048 CHARITO P. FESTIN Bd. Res. No. 41 dtd. December 19, 2014 19-Dec-14 31-Dec-16 5083 CHARIZMA I. CORTEZ-CATAGUE Bd. Res. No. 39 dtd. Dec. 19, 2014 1-Jan-15 31-Dec-17 6109 CHARLENE ARMAMENTO SANTILLAN Br. Res. No. 73 dtd. Mar. 28, 2016 28-Mar-16 31-Dec-18 Bd. Res. No. 306 dtd. Dec. 27, 2013 27-Dec-13 31-Dec-15 0989 CHARLES PIED BADUYA Bd. Res. No. 145 dtd. Sept. 9, 2013 1-Jan-14 31-Dec-16 3253 CHARLIE BONGON CANADA Bd. Res. No. 107 dtd. April 12, 2016 12-Apr-16 31-Dec-18 5320 CHARISSE PAREDES BACURIO 0553 CHARLES B. RIVERA 5449 CHARLES JERICKSON RODRIGUEZ ONG Page 86 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of June 06, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS REFERENCE (BR NO. / DATE) VALIDITY From REMARKS To 1397 CHARLIE C. JAO Bd. Res. No. 68 dtd. April 2, 2008 2-Apr-08 31-Dec-10 1783 CHARLIE DEL MORO BELIGANIO Bd. Res. No. 200 dtd. Oct. 29, 2013 1-Jan-14 31-Dec-16 3014 CHARLIE DIESTA ANSUS Bd. Res. No. 107 dtd. Oct. 26, 2009 1-Jan-10 31-Dec-12 4491 CHARLITO BACOMO PADUL Bd. Res. No. 22 dtd. Dec 19, 2014 1-Jan-15 31-Dec-17 1642 CHARLITO MANGUBAT YU, JR. Bd. Res. No. 118 dtd. May 5, 2016 05-May-16 31-Dec-18 5535 CHARLITO PO PASCUAL Bd. Res. No. 07 dtd. August 13, 2014 13-Aug-14 31-Dec-16 5918 CHARLOTTE A. DELA CRUZ Br. Res. No. 147 dtd. August 17, 2015 17-Aug-15 31-Dec-17 Bd Res. No. 94 dtd. April 12, 2016 12-Apr-16 31-Dec-18 Br. Res. No. 175 dtd. October 13, 2015 13-Oct-15 31-Dec-17 4555 CHARMAINE B. LUNA Bd. Res. No. 75 dtd. July 15, 2009 15-Jul-09 31-Dec-11 3869 CHARRY MAY ORDA TORNEROS Bd. Res. No. 35 dtd.Mar. 28, 2011 28-Mar-11 31-Dec-13 Br. Res. No. 178 dtd. October 13, 2015 13-Oct-15 31-Dec-17 3403 CHARMAGNE PARLADE REFUGIO 5955 CHARMAIN VILLAFLORES ALCANTARA 5961 CHEILO AMIT MALAZARTE Page 87 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of June 06, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS REFERENCE (BR NO. / DATE) VALIDITY From REMARKS To 1292 CHELINA B. DUMAGPI 5785 CHELLINE B. VITUG 1527 CHEMSON YANG LEE 5615 CHEOLLETTE HERNANDEZ CONTRERAS 4525 CHERRELYN DOMINGUEZ OLIVA 5742 CHERRY EVE P. MENDOZA 2828 CHERRY ROSE SANIANO PANGANIBAN 4830 CHERRY T. DIMAPILIS 0502 CHERRYL A. BARON - PARABA CHERRYLYN PASAMBA CANOZA 5089 ( Formerly:CHERRYLYN SANTOALLA PASAMBA) Br. Res. No. 91 dtd. July 8, 2015 8-Jul-15 31-Dec-17 Bd. Res. No. 206 dtd. Oct. 29, 2013 1-Jan-14 31-Dec-16 Br. Res. No. 13 dtd. February 2, 2015 2-Feb-15 31-Dec-17 Bd. Res. No. 66 dtd. May 5, 2009 5-May-09 31-Dec-11 Br. Res. No. 85 dtd. July 8, 2015 8-Jul-15 31-Dec-17 Bd. Res. No. 222 dtd. Dec. 1, 2015 1-Jan-16 31-Dec-18 Bd. Res. No. 138 dtd. Dec. 2, 2010 2-Dec-10 31-Dec-12 Bd. Res. No. 155 dtd. Sept. 5, 2008 5-Sep-08 31-Dec-10 8-Jul-15 31-Dec-17 Bd. Res. No. 80 dtd. July 8, 2015 Page 88 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of June 06, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS REFERENCE (BR NO. / DATE) VALIDITY From REMARKS To 2958 CHERYL SIERRA DIMAPILIS Bd Res. No. 268 dtd. Dec. 28, 2015 1-Jan-16 31-Dec-18 4320 CHITA J. MEDINA Bd. Res. No. 09 dtd. Jan 30, 2009 30-Jan-09 31-Dec-11 4119 CHOLITA C. LORENZO Bd. Res. No. 123 dtd. June 16, 2008 16-Jun-08 31-Dec-10 5887 CHRISTIAN ADEL PROTACIO Br. Res. No. 128 dtd. August 11, 2015 11-Aug-15 31-Dec-17 5638 CHRISTIAN BUCAL DELOS REYES Br. Res. No. 18 dtd. February 2, 2015 2-Feb-15 31-Dec-17 5075 CHRISTIAN EÑEREZ DARUCA Bd. Res. No. 39 dtd. December 19, 2014 1-Jan-15 31-Dec-17 5824 CHRISTIAN EVANGELIO MACAYAN Br. Res. No. 95 dtd. July 8, 2015 8-Jul-15 31-Dec-17 6075 CHRISTIAN GAYANILO DUMDUM Br. Res. No. 52 dtd. Feb. 18, 2016 18-Feb-16 31-Dec-18 Bd. Res. No. 80 dtd. July 8, 2015 8-Jul-15 31-Dec-17 Bd. Res. No. 197 dtd. November 2, 2015 1-Jan-16 31-Dec-18 1656 CHRISTIAN H. ESPIRITU 2094 CHRISTIAN JAY DELDA LIM 5275 CHRISTIAN JULES CAGALAWAN UY Page 89 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of June 06, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS 4447 CHRISTIAN OLIVER MATAVERDE MATAVERDE REFERENCE (BR NO. / DATE) VALIDITY From REMARKS To Bd. Res. No. 30 dtd. Dec. 19, 2014 1-Jan-15 31-Dec-17 4991 CHRISTIAN PAULO C. ESCAÑO Bd. Res. No. 120 dtd. Dec. 26, 2011 26-Dec-11 31-Dec-13 5762 CHRISTIAN REY GALAO GALANG Br. Res. No. 87 dtd. July 8, 2015 8-Jul-15 31-Dec-17 14-Jul-15 31-Dec-17 8-Jul-15 31-Dec-17 29-Feb-12 31-Dec-14 3054 CHRISTIENTE FADRIQUELA FIECAS Bd Res. No. 107 dtd. July 14, 2015 5768 CHRISTINA CO LO Br. Res. No. 88 dtd. July 8, 2015 5034 CHRISTINA PAULA VALLESTEROS SOCRATES Bd. Res. No. 32 dtd. Feb. 29, 2012 0723 CHRISTINA YUNG DAM Bd. Res. No. 171 dtd. Sept. 21, 2015 1-Jan-16 31-Dec-18 3133 CHRISTINE ERISPE SOUSA Bd Res. No. 204 dtd. November 2, 2015 1-Jan-16 31-Dec-18 4512 CHRISTINE AGREDA HABANA Bd. Res. No. 64 dtd. May 5, 2009 5-May-09 31-Dec-11 2358 CHRISTINE CO HUI Bd. Res. No. 342 dtd. Dec. 27, 2013 27-Dec-13 31-Dec-15 4715 CHRISTINE JOY CHING YAP Bd. Res. No. 199 dtd. November 2, 2015 1-Jan-16 31-Dec-18 4894 CHRISTINE MALICSE GONZALES Bd. Res. No. 08 dtd. August 13, 2014 13-Aug-14 31-Dec-16 5454 CHRISTINE V. ENTERA Bd. Res. No. 307 dtd. Dec. 27, 2013 27-Dec-13 31-Dec-15 Page 90 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of June 06, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS REFERENCE (BR NO. / DATE) VALIDITY From REMARKS To Bd Res. No. 194 dtd. November 2, 2015 1-Jan-16 31-Dec-18 Br. Res. No. 93 dtd. Apr. 8, 2016 8-Apr-16 31-Dec-18 Bd. Res. No. 88 dtd. Oct. 11, 2011 1-Jan-12 31-Dec-14 5163 CHRISTOPHER DEL MONTE BUENCONSEJO Bd. Res. No. 53 dtd. Dec. 29, 2014 1-Jan-15 31-Dec-17 5233 CHRISTOPHER EZPELETA GUZMAN Bd. Res. No. 23 dtd. January 23, 2013 23-Jan-13 31-Dec-15 3642 CHRISTOPHER K. QUINAMOT Bd Res. No. 08 dtd. Jan. 9, 2008 9-Jan-08 31-Dec-10 1839 CHRISTOPHER MIAGUE ESMERES Bd. Res. No. 108 dtd. July 14, 2015 14-Jul-15 31-Dec-17 18-Feb-15 31-Dec-17 3492 CHRISTOPHER ALZAGA TOMAS 6135 CHRISTOPHER B. NARAG 1566 CHRISTOPHER CHUA GO 5665 CHRISTOPHER TINASAS TRAIFALGAR Br. Res. No. 28 dtd. February 18, 2015 0289 CHRISTOPHER URSAIS ISMAEL Bd. Res. No. 41 dtd. Dec. 19, 2014 1-Jan-15 31-Dec-17 3391 CHRISTY ANN O. ABESAMIS Bd Res. No. 150 dtd. Oct. 3, 2007 3-Oct-07 31-Dec-09 28-Dec-12 31-Dec-14 5187 CHRIZALINE CALUB BAUTISTA Bd. Res. No. 249 dtd. December 28, 2012 Page 91 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of June 06, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS REFERENCE (BR NO. / DATE) VALIDITY From REMARKS To 0032 CHUA, CHUA & CO. Bd. Res. No. 167 dtd. Sept. 17, 2015 1-Jan-16 31-Dec-18 2465 CIELO NOCOS DAIT Bd. Res. No. 122 dtd. Sept. 19, 2012 19-Sep-12 31-Dec-14 3911 CIPRIANO ESCAÑO CRUZ Bd. Res. No. 61 dtd. April 26, 2012 26-Apr-12 31-Dec-14 1635 CIPRIANO SAUSA CISNEROS Bd. Res. No. 08 dtd. August 13, 2014 13-Aug-14 31-Dec-16 3751 CIRIACO I. SIA Bd. Res. No. 140 dtd. Dec. 2, 2010 1-Jan-11 31-Dec-13 1799 CIRIACO SABILE CALALANG Bd. Res. No. 41 dtd. Mar 9, 2009 9-Mar-09 31-Dec-11 2970 CITA NUGUID RODRIGUEZ Bd Res. No. 207 dtd. November 2, 2015 1-Jan-16 31-Dec-18 5939 CLAIRE ANNE JAKOSALEM JAYAG Br. Res. No. 161 dtd. September 17, 2015 17-Sep-15 31-Dec-17 5471 CLAIRE GARCIA TRESVALLES Bd. Res. No. 95 dtd. Apr. 12, 2016 12-Apr-16 31-Dec-18 2980 CLARE A. REGALA Bd Res. No. 79 dtd. Sept. 11, 2007 11-Sep-07 31-Dec-09 4032 CLARENCE ANTHONY D. GAMMAD Bd. Res. No. 103 dtd. May 12, 2008 12-May-08 31-Dec-10 Br. Res. No. 102 dtd. July 14, 2015 8-Jul-15 31-Dec-17 Bd. Res. No. 98 dtd. May 12, 2008 12-May-08 31-Dec-10 5857 CLARENCE EMBANG GAMBOA 4026 CLARIBEL J. FERNANDEZ Page 92 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of June 06, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS REFERENCE (BR NO. / DATE) VALIDITY From REMARKS To 2787 CLARISA B. SANCHEZ Bd Res. No. 248 dtd. Dec. 14, 2015 1-Jan-16 31-Dec-18 2502 CLARITA MARCOS TORRES Bd. Res. No. 135 dtd. August 11, 2015 1-Jan-16 31-Dec-18 1049 CLARITA TUCIT ZARRAGA Bd. Res. No. 71 dtd. July 8, 2015 8-Jul-15 31-Dec-17 Bd. Res. No. 115 dtd. June 4, 2013 4-Jun-13 31-Dec-15 1474 CLAVELITA NAVARETTE CLAVEL Bd. Res. No. 285 dtd. Dec. 23, 2013 1-Jan-14 31-Dec-16 3876 CLEMENTE B. LLEDO Bd. Res. No. 61 dtd.Mar. 18, 2008 18-Mar-08 31-Dec-10 4362 CLEMENTE E. ASIS, JR. Bd. Res. No. 21 dtd. Mar. 4, 2009 4-Mar-09 31-Dec-11 3015 CLEMENTE PASCUAL CLARO, JR. Bd Res. No. 270 dtd. Dec. 28, 2015 1-Jan-16 31-Dec-18 2599 CLEOFE KUIZON DELFINO Bd. Res. No. 08 dtd. Feb. 12, 2015 2-Feb-15 31-Dec-17 0775 CLEOPATRA A. DU Bd. Res. No. 142 dtd. Dec. 2, 2010 1-Jan-11 31-Dec-13 Connected to Cleopatra A. Du & Co. Feb. 20, 2012 Bd. Res. No. 27 dtd. December 19, 2014 1-Jan-15 31-Dec-17 5324 CLARIZA SISON IDIO 5020 CLEOPATRA A. DU & CO. Page 93 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of June 06, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS REFERENCE (BR NO. / DATE) VALIDITY From REMARKS To 2426 CLODUALDO MANGROBANG SEBASTIAN Bd. Res. No. 120 dtd. July 24, 2015 24-Jul-15 31-Dec-17 1624 COMPIO S. GENARES Bd. Res. No. 03 dtd. Jan. 26, 2009 26-Jan-09 31-Dec-11 1004 CONCEPCION A. DAMOLE Bd. Res. No. 154 dtd. Sept. 27, 2013 1-Jan-14 31-Dec-16 5325 CONCEPCION A. ARAGON-VEGO Bd. Res. No. 115 dtd. June 4, 2013 4-Jun-13 31-Dec-15 0850 CONCEPCION AGAMATA-VILLON Bd. Res. No. 338 dtd. Dec. 27, 2013 1-Jan-14 31-Dec-16 2756 CONCEPCION B. ALFONSO Bd Res. No. 45 dtd. Sept. 04, 2007 4-Sep-07 31-Dec-09 0937 CONCEPCION B. RASALAN Bd. Res. No. 336 dtd. Dec. 27, 2013 1-Jan-14 31-Dec-16 3020 CONCEPCION B. SIMANGAN - VILLADELGADO Bd Res. No. 85 dtd. Sept. 11, 2007 11-Sep-07 31-Dec-09 2406 CONCEPCION S. PIAS Bd. Res. No. 34 dtd. March 3, 2015 3-Mar-15 31-Dec-17 0756 CONCESA POLICIOS GIMONGALA Bd. Res. No. 229 dtd. Oct. 29, 2013 1-Jan-14 31-Dec-16 Bd. Res. No. 227 dtd. Dec. 1, 2015 1-Jan-16 31-Dec-18 Bd. Res. No. 34 dtd. Jan. 28, 2008 28-Jan-08 31-Dec-10 5403 CONCESO S. ARRIOLA 3758 CONCHITA TEJADA FAJARDO Page 94 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of June 06, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS 5319 CONCORDIO SABAC QUISAOT REFERENCE (BR NO. / DATE) VALIDITY From REMARKS To Bd. Res. No. 40 dtd. Feb. 11, 2016 11-Feb-16 31-Dec-18 Bd Res. No. 198 dtd. November 2, 2015 1-Jan-16 31-Dec-18 Br. Res. No. 96 dtd. July 8, 2015 8-Jul-15 31-Dec-17 0938 CONRADO A. LLORICO, JR. Bd. Res. No. 62 dtd. April 2, 2008 2-Apr-08 31-Dec-10 3739 CONRADO ALVIAR ROSARIO Bd. Res. No. 200 dtd. Oct. 29, 2013 1-Jan-14 31-Dec-16 18-Feb-15 31-Dec-17 3436 CONNIE D. BUGAYONG 5833 CONRAD DE LA MERCED CRUZ 5660 CONRADO BORBE LLARINAS, JR. Br. Res. No. 27 dtd. February 18, 2015 4174 CONRADO C. PALISOC Bd. Res. No. 142 dtd. July 18, 2008 18-Jul-08 31-Dec-10 1763 CONRADO DAVID STA. ANA Bd. Res. No. 268 dtd. Dec. 18, 2013 1-Jan-14 31-Dec-16 8-Jul-15 31-Dec-17 5068 CONRADO DELA VEGA PINILI Bd. Res. No. 66 dtd. July 8, 2015 1221 CONRADO LIM PIOQUINTO, JR. Bd. Res. No. 205 dtd. Oct. 29, 2013 1-Jan-14 31-Dec-16 4808 CONRADO MAPALO NACHOR Bd. Res. No. 120 dtd. Sept. 6, 2010 6-Sep-10 31-Dec-12 3985 CONRADO MENDOZA BRIONES Bd. Res. No. 148 dtd. Sept. 9, 2013 1-Jan-14 31-Dec-16 Br. Res. No. 16 dtd. February 2, 2015 2-Feb-15 31-Dec-17 5625 CONRADO O. RAGADIO, JR. Page 95 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of June 06, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS 2242 CONRADO RENER LIMARES TAN REFERENCE (BR NO. / DATE) VALIDITY From REMARKS To Bd. Res. No. 17 dtd. Feb. 2, 2015 2-Feb-15 31-Dec-17 0090 CONSEJO OLIMPO GRANADA Bd. Res. No. 68 dtd. July 8, 2015 1-Jan-16 31-Dec-18 2262 CONSOLACION B. DE JESUS Bd. Res. No. 64 dtd. July 8, 2015 8-Jul-15 31-Dec-17 3752 CONSORCIA PAULE LUGTU Bd. Res. No. 262 dtd. Dec. 9, 2013 1-Jan-14 31-Dec-16 3541 CONSTANCIA E. AGUILAR Bd Res. No. 181 dtd. Nov. 6, 2007 6-Nov-07 31-Dec-09 Bd. Res. No. 23 dtd. January 23, 2013 23-Jan-13 31-Dec-15 0954 CONRADO T. ABUEL 1398 CONSOLACION VIDANES SAN PEDRO 1919 CONSTANCIO B. GALINATO 0316 CONSTANTINO B. BUNCAL 5234 CONSTANTINO DOMINGUEZ DRIO Page 96 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of June 06, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS REFERENCE (BR NO. / DATE) 1293 CONSTANTINO RAPISURA RABARA, SR. VALIDITY From Bd. Res. No. 08 dtd. Feb. 2, 2015 REMARKS To 2-Feb-15 31-Dec-17 CONSTANTINO, GUADALQUIVER, & CO. (Formerly Bd. Res. No. 161 dtd. Sept. 27, 2013 0213 Constantino Guadalquiver Mendoza & Co.) 1-Jan-14 31-Dec-16 CONSUELO AVENDAÑO MAÑALAC 0088 Formerly:CONSUELO MAÑALAC-ARCEO) Bd. Res. No. 65 dtd. July 8, 2015 08-Jul-15 31-Dec-17 0619 CONSUELO CAMIGLA RICO Bd. Res. No. 131 dtd. August 11, 2015 1-Jan-16 31-Dec-18 4536 CONTANTINO L. CALICA Bd. Res. No. 69 dtd. May 5, 2009 5-May-09 31-Dec-11 0910 CORA PIGAO BUSTAMANTE Bd. Res. No. 228 dtd. Oct. 29, 2013 1-Jan-14 31-Dec-16 0089 CORAZON B. ZABALA Bd. Res. No. 220 dtd. Dec. 1, 2015 1-Jan-16 31-Dec-18 0970 CORAZON C. UY Bd. Res. No. 183 dtd. Nov. 6, 2007 1-Jan-08 31-Dec-10 3650 CORAZON CASTRO LEONCIO-MADANGUIT Bd Res. No. 38 dtd. March 28, 2011 28-Mar-11 31-Dec-13 1256 CORAZON F. SANTOS Bd. Res. No. 42 dtd. Jan. 28, 2008 28-Jan-08 31-Dec-10 ( 0286 CORALDO, CAPIRAL & CO. Page 97 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of June 06, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS (BR NO. / DATE) VALIDITY From Bd. Res. No. 291 dtd. Dec. 23, 2013 23-Dec-13 31-Dec-15 Bd. Res. No. 20 dtd. Mar. 4, 2009 4-Mar-09 31-Dec-11 4796 CORAZON GALLEGO RIVERA Bd. Res. No. 224 dtd. Dec. 1, 2015 1-Jan-16 31-Dec-18 2245 CORAZON J. CABANGON - UY Bd. Res. No. 34 dtd. March 3, 2015 3-Mar-15 31-Dec-17 4837 CORAZON JAPINAN-BALIDIO Bd. Res. No. 224 dtd. Dec. 1, 2015 1-Jan-16 31-Dec-18 4157 CORAZON L. MAGPAYO Bd. Res. No. 140 dtd. July 18, 2008 18-Jul-08 31-Dec-10 4321 CORAZON M. TIAMZON Bd. Res. No. 09 dtd. Jan 30, 2009 30-Jan-09 31-Dec-11 1800 CORAZON MANLICLIC DE JESUS Bd. Res. No. 116 dtd. July 24, 2015 24-Jul-15 31-Dec-17 4272 CORAZON NONOG FILARMEO Bd. Res. No. 78 dtd. 03-28-16 1-Jan-17 31-Dec-19 3392 CORAZON P. LLORCA Bd. Res. No. 164 dtd. Sept. 17, 2015 1-Jan-16 31-Dec-18 1713 CORAZON PAGUNSAN LIRAZAN Bd. Res. No. 228 dtd. December 28, 2012 1-Jan-13 31-Dec-15 Bd. Res. No. 53 dtd. Dec. 29, 2014 1-Jan-15 31-Dec-17 5431 CORAZON FABRO PAJARILLO 2393 CORAZON G. SAN MATEO 5140 CORAZON R. BALILI-TABUZO REFERENCE Page 98 REMARKS To LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of June 06, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS REFERENCE (BR NO. / DATE) 1801 CORAZON REPATO LADIZA Bd. Res. No. 150 dtd. Sept. 9, 2013 5333 CORAZON ROQUE PUNSALAN VALIDITY From REMARKS To 1-Jan-14 31-Dec-16 Bd. Res. No. 131 dtd. August 28, 2013 28-Aug-13 31-Dec-15 4492 CORAZON V. ABARCA Bd. Res. No. 16 dtd. Feb. 20, 2012 20-Feb-12 31-Dec-14 3713 CORAZONIA SILVA ROSAL Bd Res. No. 266 dtd. Dec. 9, 2013 1-Jan-14 31-Dec-16 Bd. Res. No. 185 dtd. Oct. 29, 2013 29-Oct-13 31-Dec-15 Bd. Res. No. 22 dtd. Fe. 2, 2015 2-Feb-15 31-Dec-17 Br. Res. No. 28 dtd. February 18, 2015 18-Feb-15 31-Dec-17 5396 CORDOVA JAYME & CO. 4409 CORNELIA M. AMODIA 5666 CORNELIO AQUINO ADDUN 0724 CORNELIO GONZALES HOYLAR Bd. Res. No. 236 dtd. December 28, 2012 1-Jan-13 31-Dec-15 4727 CRENZ BILLY QUINTO MORANTE Bd. Res. No.58 dtd. Mar. 23, 2010 23-Mar-10 31-Dec-12 5025 CRESCENCIO PILAPIL VERDIDA Bd. Res. No. 28 dtd. December 19, 2014 1-Jan-15 31-Dec-17 2569 CRESCENCIO VILLAPAÑA GALANG Bd. Res. No. 16 dtd. Feb. 20, 2012 20-Feb-12 31-Dec-14 1107 CRESENCIA OCHOA TO Bd. Res. No. 96 dtd. Apr. 12, 2016 12-Apr-16 31-Dec-18 Page 99 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of June 06, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS REFERENCE (BR NO. / DATE) VALIDITY From REMARKS To 3069 CRESENCIA GARCIA PANCHO Bd Res. No. 173 dtd. Sept. 21, 2015 1-Jan-16 31-Dec-18 4033 CRESENCIA T. TAÑO Bd. Res. No. 103 dtd. May 12, 2008 12-May-08 31-Dec-10 4567 CRESENCIO APA GILIG Bd. Res. No. 21 dtd. December 19, 2014 1-Jan-15 31-Dec-17 3243 CRESENCIO N. PALPAGAN, JR. Bd Res. No. 124 dtd. Sept. 17, 2007 17-Sep-07 31-Dec-09 Br. Res. No. 33 dtd. Feb. 9, 2016 9-Feb-16 31-Dec-18 1941 CRESENCIO Y. DELA LLANA Bd. Res. No. 11 dtd. Jan 30, 2009 30-Jan-09 31-Dec-11 1657 CRESTITA F. ALCAZAR Bd. Res. No. 343 dtd. Dec. 27, 2013 1-Jan-14 31-Dec-16 0231 CRISANTA GALANG-DIZON Bd. Res. No. 63 dtd. Dec. 29, 2014 1-Jan-15 31-Dec-17 2711 CRISANTO F. CASTRO, JR. Bd. Res. No. 67 dtd. April 26, 2011 26-Apr-11 31-Dec-13 1541 CRISANTO M. LAGUARDIA, JR. Bd. Res. No. 42 dtd. Jan. 28, 2008 28-Jan-08 31-Dec-10 6050 CRESENCIO RICK PADAGAS BALDERAMA Page 100 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of June 06, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS 0861 CRISELDA KALAW DE LUNA REFERENCE (BR NO. / DATE) REMARKS To 17-Feb-16 31-Dec-18 Bd. Res. No. 224 dtd. Oct. 29, 2013 1-Jan-14 31-Dec-16 3007 CRISOSTOMO P. JAVIER Bd Res. No. 83 dtd. Sept. 11, 2007 11-Sep-07 31-Dec-09 3309 CRISPIN C. REYES, JR. Bd Res. No. 135 dtd. Sept. 26, 2007 26-Sep-07 31-Dec-09 2425 CRISPIN DELOS SANTOS SUMAGAYSAY, JR. Bd. Res. No. 160 dtd. Sept. 27, 2013 27-Sep-13 31-Dec-15 2-Feb-15 31-Dec-17 4909 CRISOLOGO ALBURO DAMAYO 5619 CRISPIN JUSAYAN DULATAS Bd. Res. No.47 dtd. Feb. 17, 2016 VALIDITY From Br. Res. No. 14 dtd. February 2, 2015 1093 CRISTETA B. LEUNG 3714 CRISTETA M. CAMODOC Bd Res. No. 23 dtd. Jan. 28, 2008 28-Jan-08 31-Dec-10 2600 CRISTETA M. CAMPOS Bd. Res. No. 203 dtd. November 2, 2015 1-Jan-16 31-Dec-18 Bd Res. No. 87 dtd. Mar. 31, 2016 31-Mar-16 31-Dec-18 5444 CRISTIAN MANZON PALLANAN Page 101 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of June 06, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS REFERENCE (BR NO. / DATE) VALIDITY From REMARKS To 0955 CRISTINA F. SAMSON - ROSARIO Bd. Res. No. 68 dtd. April 2, 2008 2-Apr-08 31-Dec-10 2841 CRISTINA A. FAYLON Bd Res. No. 27 dtd. Feb. 9, 2016 9-Feb-16 31-Dec-18 3684 CRISTINA A. GERVACIO-GALLATO Bd Res. No. 15 dtd. Jan. 14, 2008 14-Jan-08 31-Dec-10 4102 CRISTINA A. MENDOZA Bd. Res. No. 120 dtd. May 29, 2008 29-May-08 31-Dec-10 4020 CRISTINA C. PARAS Bd. Res. No. 97 dtd. May 12, 2008 12-May-08 31-Dec-10 1643 CRISTINA CASTRO NAGUIT Bd. Res. No. 26 dtd. Feb. 9, 2016 1-Jan-17 31-Dec-19 0653 CRISTINA CUSTODIO-DIVINO Bd. Res. No. 136 dtd. Oct. 27, 2009 1-Jan-10 31-Dec-12 Bd. Res. No. 166 dtd. Sept. 17, 2015 17-Sep-15 31-Dec-17 8-Jul-15 31-Dec-17 1676 CRISTINA DE GUZMAN SIGUA 4053 CRISTINA ESTORQUE GEMORA 5858 CRISTINA FRANCIA DE OCAMPO Br. Res. No. 102 dtd. July 14, 2015 0149 CRISTINA L. ARELLANO Page 102 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of June 06, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS REFERENCE (BR NO. / DATE) VALIDITY From REMARKS To 4074 CRISTINA L. CUA Bd. Res. No. 47 dtd. Dec. 29, 2014 29-Dec-14 31-Dec-16 0922 CRISTINA L. JALAD Bd. Res. No. 08 dtd. Feb. 2, 2015 2-Feb-15 31-Dec-17 4241 CRISTINA M. FRANCISCO Bd. Res. No. 162 dtd. Oct. 28, 2008 28-Oct-08 31-Dec-10 3455 CRISTINA SACAY CAINGHOG Bd Res. No. 30 dtd. Jan. 23, 2013 23-Jan-13 31-Dec-15 CRISTINA SUPENDIO RUTAQUIO ( Formerly: 2030 CRISTINA G. SUPENDIO) Bd. Res. No. 62 dtd. July 8, 2015 8-Jul-15 31-Dec-17 1751 CRISTINA TOMAS MACASO Bd. Res. No. 63 dtd. July 8, 2015 8-Jul-15 31-Dec-17 2728 CRISTINA VALDEZ IGARTA Bd. Res. No. 40 dtd. Mar. 2, 2007 2-Mar-07 31-Dec-09 1600 CRISTINA VIVAR DELA CRUZ Bd Res. No. 87 dtd. Mar. 31, 2016 31-Mar-16 31-Dec-18 1416 CRISTINE FELICES M. PARBA Bd. Res. No. 62 dtd. April 26, 2012 26-Apr-12 31-Dec-14 5014 CRISTINE JACINTO BARTOLOME Bd. Res. No. 19 dtd. Feb. 20, 2012 20-Feb-12 31-Dec-14 4956 CRISTINE L. ATIENZA Bd. Res. No. 84 dtd. Oct. 11, 2011 11-Oct-11 31-Dec-13 Page 103 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of June 06, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS 4397 CRISTITA C. SADORRA REFERENCE (BR NO. / DATE) VALIDITY From REMARKS To Bd. Res. No. 82 dtd. April 16, 2013 16-Apr-13 31-Dec-15 5956 CRISTITA MENDOZA TORRES Br. Res. No. 175 dtd. October 13, 2015 13-Oct-15 31-Dec-17 4322 CRISTOBAL ABELLA PONCE Bd. Res. No. 89 dtd. Oct. 11, 2011 1-Jan-12 31-Dec-14 3838 CRISTOBAL CANTARA UMALE Bd. Res. No. 54 dtd. Dec. 29, 2014 29-Dec-14 31-Dec-16 Br. Res. No. 35 dtd. Feb. 9, 2016 9-Feb-16 31-Dec-18 Br. Res. No. 31 dtd. Feb. 9, 2016 9-Feb-16 31-Dec-18 11-Feb-16 31-Dec-18 Bd. Res. No. 36 A dtd. March 4, 2015 4-Mar-15 31-Dec-17 5713 CUNANAN ROVERO & CO. Br. Res. No. 55 dtd. July 8, 2015 8-Jul-15 31-Dec-17 4766 CUTHBERT WEE DIONISIO Bd. Res. No. 115 dtd. Sept. 19, 2012 1-Jan-13 31-Dec-15 6059 CRISTOPER DE LARA DIANZON 0151 CROMWELL Z. ONG 6036 CRYSTIAN DIAMOND GABRIEL SINGH CUENCA, PAURILLO, ALAG & CO.(Formerly: 0265 EDUARDO C. CUENCA & CO.) 4607 CUESTA, BORBAJO & ASSOCIATES Bd. Res. No. 41 dtd. Feb. 11, 2016 Page 104 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of June 06, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS REFERENCE (BR NO. / DATE) VALIDITY From REMARKS To 4125 CYNTHIA L. DENILLA Bd. Res. No. 133 dtd. July 18, 2008 18-Jul-08 31-Dec-10 2684 CYNTHIA ANICAL MOLINA Bd. Res. No. 78 dtd. April 16, 2013 16-Apr-13 31-Dec-15 Br. Res. No. 92 dtd. July 8, 2015 8-Jul-15 31-Dec-17 1764 CYNTHIA ARGAMINO DE LEON Bd. Res. No. 68 dtd. July 8, 2015 8-Jul-15 31-Dec-17 2750 CYNTHIA B. BARTOLOME - TUPLANO Bd Res. No. 30 dtd. Feb. 12, 2010 12-Feb-10 31-Dec-12 Bd. Res. No. 361 dtd. Dec. 27, 2013 27-Dec-13 31-Dec-15 5795 CYNTHIA ARCON CAGUILLO 5514 CYNTHIA J. SOL 1201 CYNTHIA M. CATUNGAL - CASTRO 2261 CYNTHIA PANERIO TANDA Bd. Res. No. 80 dtd. July 8, 2015 8-Jul-15 31-Dec-17 4478 CYNTHIA PIENCINAVES ALBARRACIN Bd. Res. No. 28 dtd. December 19, 2014 1-Jan-15 31-Dec-17 0035 CYNTHIA R. CELORICO Bd. Res. No. 76 dtd. April 10, 2008 10-Apr-08 31-Dec-10 3974 CYNTHIA S. ATIENZA Bd. Res. No. 55 dtd. March 28, 2011 28-Mar-11 31-Dec-13 3904 CYNTHIA S. SUAREZ - ROYO Bd. Res. No. 65 dtd. April 2, 2008 2-Apr-08 31-Dec-10 Page 105 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of June 06, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS 5786 CYNTHIA YUMUL MACAPAGAL REFERENCE (BR NO. / DATE) VALIDITY From REMARKS To Br. Res. No. 91 dtd. July 8, 2015 8-Jul-15 31-Dec-17 Bd Res. No. 173 dtd. Sept. 21, 2015 1-Jan-16 31-Dec-18 6016 CYRIL ALTO CABALLERO TY Br. Res. No. 260 dtd. December 14, 2015 14-Dec-15 31-Dec-17 5404 CYRIL FRANCE SALCEDO TRINIDAD Bd. Res. No. 187 dtd. Oct. 29, 2013 29-Oct-13 31-Dec-15 2-Feb-15 31-Dec-17 2751 CYNTHIA ZAMORA DIAZ 4175 CZAR RYNDEL SIAO VALLEJERA Bd. Res. No. 17 dtd. Feb. 2, 2015 3199 CZARINA KATHLEEN R. PORTUGAL Bd Res. No. 116 dtd. Sept. 14, 2007 14-Sep-07 31-Dec-09 Bd. Res. No. 25 dtd. Dec. 19, 2014 19-Dec-14 31-Dec-16 3669 DAHLIA T. CUAL Bd Res. No. 192 dtd. Oct. 29, 2013 1-Jan-14 31-Dec-16 2868 DAISY A. DOMINGO - BABIANO Bd Res. No. 249 dtd. Dec. 14, 2015 1-Jan-16 31-Dec-18 2539 D. O. IBAY AND CO. 5564 DAHLIA BAJENTING CABARLES 1999 DAISY A. FAUSTINO 0676 DAISY BELLE M. CABAL Page 106 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of June 06, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS 5769 DAISY CANTUBA DESABAYLA REFERENCE (BR NO. / DATE) VALIDITY From REMARKS To Br. Res. No. 88 dtd. July 8, 2015 8-Jul-15 31-Dec-17 2797 DAISY DELA CRUZ LAURON Bd. Res. No. 171 Dtd. Sept. 17, 2015 1-Jan-16 31-Dec-18 3582 DAISY I. PAMITTAN Bd Res. No. 189 dtd. Nov. 8, 2007 8-Nov-07 31-Dec-09 2857 DAISY JAZMIN TUSING Bd Res. No. 268 dtd. Dec. 28, 2015 1-Jan-16 31-Dec-18 4289 DAISY M. MENDOZA Bd. Res. No. 178 dtd. Oct. 30, 2008 30-Oct-08 31-Dec-10 6110 DAISY MARGARITA M. MIRANDA Br. Res. No. 73 dtd. Mar. 28, 2016 28-Mar-16 31-Dec-18 5070 DAISY ROSITA A. LANGUIYOS Bd. Res. No. 34 dtd. March 3, 2015 3-Mar-15 31-Dec-17 Bd. Res. No. 46 dtd. March 11, 2015 11-Mar-15 31-Dec-17 4167 DALENO Z. ABAYA, JR. Bd. Res. No. 141 dtd. July 18, 2008 18-Jul-08 31-Dec-10 1504 DAN C. BAÑAS Bd. Res. No. 155 dtd. Oct. 8, 2007 1-Jan-08 31-Dec-10 4410 DAISY TOMAS OBERO 0020 DAISY V. DUKA Page 107 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of June 06, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS REFERENCE (BR NO. / DATE) VALIDITY From REMARKS To 4296 DAN C. BAÑAS & CO. Bd. Res. No. 98 dtd. July 14, 2015 14-Jul-15 Additional Partner under Bd. Res. 98 dated July 14, 2015 31-Dec-17 ARNOLD PAGAPONG DE LOS SANTOS 3244 DAN GARCIA YAMZON Bd. Res. No. 116 dtd. Oct. 26, 2009 1-Jan-10 31-Dec-12 2581 DAN O. DE LOS REYES Bd. Res. No. 06 dtd. Jan. 29, 2007 29-Jan-07 31-Dec-09 Br. Res. No. 83 dtd. Mar. 31, 2016 31-Mar-16 31-Dec-18 1-Jan-14 31-Dec-16 19-Dec-14 31-Dec-16 6128 DANA ANGELICA GONZALES CAPANZANA 0163 DANAC & ASSOCIATES DANAC & ASSOCIATES) (Formerly: P.R. Bd. Res. No. 327 dtd. December 27, 2013 3269 DANIEL BENGSON DIZON Bd Res. No. 30 dtd. December 19, 2014 3995 DANIEL CANDELARIO INES Bd. Res. No. 334 dtd. Dec. 27, 2013 1-Jan-14 31-Dec-16 Bd. Res. No. 181 dtd. Oct. 29, 2013 29-Oct-13 31-Dec-15 Bd. Res. No. 84 dtd. Oct. 11, 2011 11-Oct-11 31-Dec-13 1958 DANIEL D. CABURIAN 5381 DANIEVAL TABANG LLACUNA 2096 DANILO T. LEE PAC HEE 4931 DANILO ALADO DANICO Bd. Res. No. 345 dtd. Dec. 27, 2013 1-Jan-14 31-Dec-16 5455 DANILO ATANACIO OLA Bd. Res. No. 135 dtd. August 11, 2015 1-Jan-17 31-Dec-18 Page 108 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of June 06, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS 1417 DANILO B. BARRAMEDA REFERENCE (BR NO. / DATE) VALIDITY From REMARKS To Bd. Res. No. 34 dtd. Mar. 6, 2009 6-Mar-09 31-Dec-11 3986 DANILO BAHALLA TABARANZA Bd. Res. No. 194 dtd. Oct. 29, 2013 1-Jan-14 31-Dec-16 2752 DANILO CERVAS BARROZO Bd. Res. No. 121 dtd. July 24, 2015 1-Jan-16 31-Dec-18 3103 DANILO CRUZ CRUZ Bd. Res. No. 237 dtd. December 4, 2015 1-Jan-16 31-Dec-18 4735 DANILO FUA ONG Bd. Res. No. 222 dtd. Dec. 1, 2015 1-Jan-16 31-Dec-18 3855 DANILO G. BAUTISTA Bd. Res. No. 56 dtd.Mar. 18, 2008 18-Mar-08 31-Dec-10 4687 DANILO G. CALCABEN Bd. Res. No. 31 dtd. Feb. 12, 2010 12-Feb-10 31-Dec-12 1139 DANILO GUPANA BELARMINO Bd. Res. No. 96 dtd. Apr. 12, 2016 12-Apr-16 31-Dec-18 3155 DANILO LACSAMANA MEJIA Bd Res. No. 239 dtd. Dec. 4, 2015 1-Jan-16 31-Dec-18 Br. Res. No. 31 dtd. Feb. 9, 2016 9-Feb-16 31-Dec-18 2095 DANILO B. ESTABILLO 6037 DANILO LARGO ROA Page 109 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of June 06, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS 3933 DANILO M. LINCOD REFERENCE (BR NO. / DATE) VALIDITY From REMARKS To Bd. Res. No. 74 dtd. April 10, 2008 10-Apr-08 31-Dec-10 Bd. Res. No .240 dtd. December 4, 2015 1-Jan-16 31-Dec-18 4062 DANILO P. TABUNDA Bd. Res. No. 113 dtd. May 21, 2008 21-May-08 31-Dec-10 4334 DANILO PONCE TEPAIT Bd. Res. No. 06 dtd. Jan. 26, 2015 26-Jan-15 31-Dec-17 1803 DANILO RODRIGUEZ CONSUL Bd. Res. No. 215 dtd. Oct. 29, 2013 1-Jan-14 31-Dec-16 3839 DANILO SANARES CAMERINO Bd. Res. No. 222 dtd. Oct. 29, 2013 1-Jan-14 31-Dec-16 1765 DANILO TANDOG AGUILAR Bd. Res. No. 43 dtd. Dec. 29, 2014 1-Jan-15 31-Dec-17 1766 DANILO TEMPLANZA DE LARA Bd. Res. No. 60 dtd. April 26, 2011 26-Apr-11 31-Dec-13 3718 DANILO Y. PONAY Bd Res. No. 24 dtd. Jan. 28, 2008 28-Jan-08 Cancelled. Bd. Res. No. 75 dtd. Oct. 7, 2011. Partner to 31-Dec-10 Romano, Ponay & Co.-4943 Br. Res. No. 30 dtd. Feb. 9, 2016 9-Feb-16 0460 DANILO M. REIG 0278 DANILO MANZANO MARASIGAN 1026 DANILO P. SENORIN 6028 DANILO YBO PONAY Page 110 31-Dec-18 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of June 06, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS REFERENCE (BR NO. / DATE) VALIDITY From REMARKS To 1802 DANTE CUSTODIO OLMO Bd. Res. No. 166 dtd. Sept. 27, 2013 1-Jan-14 31-Dec-16 1050 DANTE D. TORRES Bd. Res. No. 228 dtd. Oct. 29, 2013 1-Jan-14 31-Dec-16 3169 DANTE E. TAN Bd Res. No. 145 dtd. Oct. 3, 2007 3-Oct-07 31-Dec-09 0554 DANTE G. BOLUSAN Bd. Res. No. 16 dtd. Jan. 27, 2010 27-Jan-10 31-Dec-12 1450 DANTE GOLE AQUINO Bd. Res. No. 08 dtd. August 13, 2014 13-Aug-14 0211 DANTE GONZALES DAGOHOY Bd. Res. No. 346 dtd. Dec. 27, 2013 1-Jan-14 31-Dec-16 2359 DANTE M. ALVAREZ Bd. Res. No. 147 dtd. Sept. 5, 2008 1-Jan-09 31-Dec-11 Bd Res. No. 198 dtd. November 2, 2015 1-Jan-16 31-Dec-18 Bd. Res. No. 120 dtd. May 29, 2008 29-May-08 31-Dec-10 31-Dec-16 0699 DANTE M. LAYOS 3225 DANTE RONTAS TORRES 1821 DANTE T. FUENTES 4103 DAPHNE F. DEL MUNDO Page 111 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of June 06, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS REFERENCE (BR NO. / DATE) 4873 DAPHODEL MOAÑA BONGON Bd. Res. No. 283 dtd. Dec. 23, 2013 6097 DARA MARIE CHUA AGPOON VALIDITY From REMARKS To 1-Jan-14 31-Dec-16 Br. Res. No. 72 dtd. Mar. 28, 2016 28-Mar-16 31-Dec-18 2712 DAREN B. LABAYAN - MENESES Bd. Res. No. 34 dtd. Feb. 12, 2010 12-Feb-10 31-Dec-12 0181 DARIUS ALINEA DE LAS ALAS Bd. Res. No. 120 dtd. Sept. 6, 2010 9/6/2010 31-Dec-12 2629 DARLENE DALISAY REBONG Bd. Res. No. 16 dtd. Jan. 29, 2007 29-Jan-07 31-Dec-09 8-Jul-15 31-Dec-17 5047 DARLENE L. BHARWANI-DIZON Bd. Res. No. 74 dtd. July 8, 2015 0221 DAROYA & COMPANY Bd. Res. No. 235 dtd. Oct. 29, 2013 1-Jan-14 31-Dec-16 0555 DARWIN AMBANAN DINZON Bd. Res. No. 144 dtd. Dec. 2, 2010 2-Dec-10 31-Dec-12 5704 DARWIN MERENCILLO SALDAÑA Br. Res. No. 41 (C) dtd. March 4, 2015 4-Mar-15 31-Dec-17 6136 DARYL GALOLO DIZON Br. Res. No. 93 dtd. Apr. 8, 2016 8-Apr-16 31-Dec-18 Bd. Res. No. 235 dtd. Dec. 4, 2015 1-Jan-16 31-Dec-18 Bd. Res. No. 212 dtd. November 12, 2012 12-Nov-12 31-Dec-14 0816 DATILES CASEDO AND ASSOCIATES (Formerly: FRANKLIN R. CASEDO) 5168 DAVE FROILAN ARIZALA ESPERILA Page 112 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of June 06, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS REFERENCE (BR NO. / DATE) VALIDITY From REMARKS To 4222 DAVID B. SIBAYAN Bd. Res. No. 153 dtd. Sept. 5, 2008 5-Sep-08 31-Dec-10 3356 DAVID ESPIRITU UGALI Bd. Res. No. 83 dtd. July 15, 2009 1-Jan-10 31-Dec-12 5683 DAVID TAN LIM Br. Res. No. 36 dtd. March 4, 2015 4-Mar-15 31-Dec-17 5060 DAVID VILLANUEVA LOPEZ Bd. Res. No. 120 dtd. July 24, 2015 24-Jul-15 31-Dec-17 5945 DAWN ACERO GARCIA Br. Res. No. 169 dtd. September 21, 2015 21-Sep-15 31-Dec-17 Bd. Res. No. 164 dtd. Sept. 27, 2013 1-Jan-14 31-Dec-16 Bd. Res. No. 27 dtd. Feb. 9, 2016 9-Feb-16 31-Dec-18 Br. Res. No. 183 dtd. October 14, 2015 14-Oct-15 31-Dec-17 Bd. Res. No. 14 dtd. Jan. 29, 2007 29-Jan-07 31-Dec-09 2151 DE BELEN, DIZON & ASSOCIATES (Formerly: DELA CRUZ, DE BELEN AND ASSOCIATES) 4880 DEBBIE CO JAO 0557 DEBBIE KAREN KOA LIN 5967 DEHSIREE AZUELA TY 2620 DEL ROSARIO, SANTOS & CO. 0920 DELA CRUZ, DELA CRUZ AND CO. (Formerly: DC AND CO.) 0748 DELA CRUZ, MERCADO AND ASSOCIATES Page 113 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of June 06, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS REFERENCE (BR NO. / DATE) VALIDITY From Bd. Res. No. 224 dtd. December 28, 2012 01-Jan-13 31-Dec-15 Br. Res. No. 254 dtd. December 14, 2015 14-Dec-15 31-Dec-17 Bd. Res. No. 171 dtd. Sept. 21, 2015 1-Jan-16 31-Dec-18 Bd. Res. No. 350 dtd. Dec. 27, 2013 1-Jan-14 31-Dec-16 4545 DELIA ALMADEN PELIAS Bd. Res. No. 74 dtd. July 15, 2009 15-Jul-09 31-Dec-11 2716 DELIA CABAÑA BENG Bd. Res. No. 85 dtd. April 16, 2013 16-Apr-13 31-Dec-15 0556 DELIA DELGADO CABE Bd. Res. No. 48 dtd. Feb. 11, 2013 11-Feb-13 31-Dec-15 8-Jul-15 31-Dec-17 1424 DELA CRUZ, NEPOMUCENO & ASSOCIATES 6005 DELA ROCA & ASSOCIATES REMARKS To 0091 DELFIN D. YAMBOT 0335 DELGADO BUHAY UY, JR. 1334 DELGADO FUENTES AND COMPANY LACSON DELGADO & FUENTES ) (Formerly: 0216 DELGADO R. UY 2167 DELIA A. PALER-CALABIA 5817 DELIA F. AGUSTIN Br. Res. No. 94 dtd. July 8, 2015 Page 114 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of June 06, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS REFERENCE (BR NO. / DATE) VALIDITY From REMARKS To 1356 DELIA G. TOSCO 1294 DELIA LIONGSON CASTRO Bd. Res. No. 72 dtd. June 5, 2012 5-Jun-12 31-Dec-14 1005 DELIA NAIDAS NARISMA Bd. Res. No. 346 dtd. Dec. 27, 2013 1-Jan-14 31-Dec-16 3151 DELIA O. AQUINO Bd Res. No. 88 dtd. Mar. 31, 2016 31-Mar-16 31-Dec-18 Bd. Res. No. 100 dtd. August 13, 2012 13-Aug-12 31-Dec-14 4176 DELILAH LIBRES MANGCO Bd. Res. No. 17 dtd. Feb. 2, 2015 2-Feb-15 31-Dec-17 2446 DELIO I. SAMULDE & ASSOCIATES Bd. Res. No. 04 dtd. August 13, 2014 13-Aug-14 31-Dec-16 1-Jan-13 31-Dec-15 5113 DELIA P. RAROQUE 0757 DELMA C. GENTAPAN 3301 DELURIA & ASSOCIATES Bd Res. No. 57 dtd. April 13, 2012 3181 DEMETRIA C. BADONG Bd Res. No. 107 dtd. Sept. 14, 2007 14-Sep-07 31-Dec-09 2927 DEMETRIO AUSTRAL ASACTA Bd. Res. No. 64 dtd. Feb. 19, 2016 19-Feb-16 31-Dec-18 Page 115 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of June 06, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS 3860 DEMETRIO JULARBAL MORALES, JR. 5130 DEMETRIO PUSO HERNANDEZ REFERENCE (BR NO. / DATE) VALIDITY From REMARKS To Bd. Res. No. 09 dtd. Feb. 2, 2015 2-Feb-15 31-Dec-17 Bd. Res. No. 133 dtd. August 11, 2015 11-Aug-15 31-Dec-17 2375 DEMOSTHENES B. GAVINO 3115 DEMOSTHENES REYES BAUTISTA Bd Res. No. 314 dtd. Dec. 27, 2013 1-Jan-14 31-Dec-16 0620 DENNIS ARIEL F. TAN Bd. Res. No. 65 dtd. Feb. 19, 2016 19-Feb-16 31-Dec-18 2890 DENNIS B. MAGSAYO Bd Res. No. 61 dtd. Sept. 06, 2007 6-Sep-07 31-Dec-09 4228 DENNIS C. VILLAFUERTE Bd. Res. No. 157 dtd. Sept. 5, 2008 5-Sep-08 31-Dec-10 4200 DENNIS CRUZ OSORIO Bd. Res. No. 150 dtd. Sept. 5, 2008 5-Sep-08 31-Dec-10 1108 DENNIS D. PADILLA Bd. Res. No. 11 dtd. Feb. 8, 2012 8-Feb-12 31-Dec-14 Bd. Res. No. 32 dtd. Dec. 19, 2014 19-Dec-14 31-Dec-16 2-Mar-07 31-Dec-09 5583 DENNIS DE SILVA CUETO 0367 DENNIS G. DAGOHOY 2747 DENNIS L. ANGELES Bd Res. No. 33 dtd. Mar 2, 2007 Page 116 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of June 06, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS REFERENCE (BR NO. / DATE) VALIDITY From REMARKS To 1432 DENNIS LU DE LEON Bd. Res. No. 66 dtd. July 8, 2015 08-Jul-15 31-Dec-17 2807 DENNIS M. MARCELINO Bd Res. No. 51 dtd. Sept. 06, 2007 6-Sep-07 31-Dec-09 5345 DENNIS QUENITA ABILLADA Bd. Res. No. 229 dtd. Dec. 1, 2015 1-Jan-16 31-Dec-18 4997 DEODORA BANOSONG VILLEGAS Bd. Res. No. 74 dtd. July 8, 2015 8-Jul-15 31-Dec-17 Bd. Res. No. 10 dtd. Jan. 8, 2013 8-Jan-13 31-Dec-15 Br. Res. No. 23 dtd. February 4, 2015 4-Feb-15 31-Dec-17 Bd. Res. No.58 dtd. Mar. 23, 2010 23-Mar-10 31-Dec-12 4177 DESIREE U. ABANADOR Bd. Res. No. 142 dtd. July 18, 2008 18-Jul-08 31-Dec-10 3612 DEXTER PACAUL GARILLO Bd Res. No. 170 dtd. Sept. 27, 2013 1-Jan-14 31-Dec-16 1742 DIAGELIA D. ANDRES Bd. Res. No. 122 dtd. Dec 26, 2011 1-Jan-12 31-Dec-14 Bd. Res. No. 214 dtd. Oct. 29, 2013 1-Jan-14 31-Dec-16 1006 DEOGRACIA C. BATINGAL 5653 DEOGRACIAS TIOCSON ARCILLA 4728 DERSHAVIN ODEVER LLENOS 1667 DESIREE SUICO-ABELLA 4958 DIANA LUNAR NACORDA Page 117 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of June 06, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS REFERENCE (BR NO. / DATE) VALIDITY From REMARKS To Bd Res. No. 21 dtd. February 9, 2016 9-Feb-16 31-Dec-18 Bd. Res. No. 20 dtd. February 9, 2016 9-Feb-16 31-Dec-18 Bd. Res. No. 33 dtd. Mar. 6, 2009 6-Mar-09 31-Dec-11 Bd. Res. No. 09 dtd. August 13, 2014 1-Jan-15 31-Dec-17 0234 DIAZ MURILLO DALUPAN AND COMPANY Bd. Res. No. 24 dtd. December 19, 2014 1-Jan-15 31-Dec-17 1542 DICK DAPILOS OLIVEROS Bd. Res. No. 114 dtd. Sept. 6, 2010 1-Jan-11 31-Dec-13 Bd. Res. No. 80 dtd. July 8, 2015 8-Jul-15 31-Dec-17 3355 DILLENA REYES & ASSOCIATES Bd Res. No. 145 dtd. Oct. 3, 2007 3-Oct-07 31-Dec-09 DIMACULANGAN, DIMACULANGAN AND 0416 COMPANY Bd. Res. 167 dtd. Sept. 17, 2015 1-Jan-16 31-Dec-18 0503 DINA JABINIGAY LAUREQUEZ Bd. Res. No. 94 dtd. April 12, 2016 12-Apr-16 31-Dec-18 2768 DINA AMOR L. DY Bd. Res. No. 269 dtd. Dec. 28, 2015 1-Jan-16 31-Dec-18 2940 DIANITA T. NUEVAESPAÑA 5263 DIANNE ABIGAIL HAO SOLIS 4433 DIANNE KRISTINE C. GAN 5182 DIANNE SHEILA SY BONA 5015 DIEGO BERGONIA LEDDA, JR. 0070 DIEGO E. POBLETE, JR. Page 118 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of June 06, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS 4237 DINA P. ZULUETA REFERENCE (BR NO. / DATE) VALIDITY From REMARKS To Bd. Res. No. 138 dtd. Dec. 2, 2010 1-Jan-11 31-Dec-13 5464 DINAH PALATINO-BALUYUT Bd. Res. No. 62 dtd. Feb. 19, 2016 19-Feb-16 31-Dec-18 5734 DINDO EÑONA NAMORO Br. Res. No. 84 dtd. July 8, 2015 8-Jul-15 31-Dec-17 3778 DINNAH S. DULAY Bd. Res. No. 37 dtd. Jan. 28, 2008 28-Jan-08 31-Dec-10 1804 DIOMEDES CAYANAN CAGUINGUIN Bd. Res. No. 07 dtd. August 13, 2013 13-Aug-14 31-Dec-16 4116 DIOMEDES D. GOBOLEO Bd. Res. No. 55 dtd. March 28, 2011 28-Mar-11 31-Dec-13 Bd. Res. No. 212 dtd. November 12, 2012 12-Nov-12 31-Dec-14 4729 DIOMINIDICO R. BUTAWAN Bd. Res. No.58 dtd. Mar. 23, 2010 23-Mar-10 31-Dec-12 3674 DIONICIO DUMLAO BERSAMIN Bd Res. No. 52 dtd. Dec. 29, 2014 29-Dec-14 31-Dec-16 5282 DIONILO LOSAYNON GUISADIO Bd. Res. No. 71 dtd. March 6, 2013 6-Mar-13 31-Dec-15 5267 DIONIO, DIONIO & ASSOCIATES Bd. Res. No. 39 dtd. February 11, 2013 11-Feb-13 31-Dec-15 5169 DIOMEDES ROSARIO YADAO Page 119 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of June 06, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS REFERENCE (BR NO. / DATE) VALIDITY From REMARKS To 0814 DIONISIO G. MAGPANTAY 4043 DIONISIO M. PAULO Bd. Res. No. 105 dtd. May 12, 2008 12-May-08 31-Dec-10 3947 DIONISIO MANZALINTO VILLETA Bd. Res. No. 337 dtd. Dec. 27, 2013 1-Jan-14 31-Dec-16 1528 DIOSCORA L. TANGON Bd. Res. No. 69 dtd. April 26, 2011 26-Apr-11 4610 DIOSDADO GIMENEZ LARGOSA Bd. Res. No. 63 dtd. Dec. 29, 2014 1-Jan-15 31-Dec-17 3508 DIOSDADO C. DE LA CRUZ Bd Res. No. 146 dtd. August 17, 2015 1-Jan-16 31-Dec-18 0386 DIOSDADO CALIMOTAN BULANO Bd. Res. No. 89 dtd. March 31, 2016 31-Mar-16 31-Dec-18 Br. Res. No. 213 dtd. December 1, 2015 1-Dec-15 31-Dec-17 3946 DIOSDADO M. PEREZ Bd. Res. No. 61 dtd. April 26, 2012 26-Apr-12 31-Dec-14 1094 DIOSDADO SICAT DAVID Bd. Res. No. 28 dtd. December 19, 2014 1-Jan-15 31-Dec-17 0252 DIOSCORA U. RARA 5978 DIOSDADO JALANDONI GALANTO Page 120 31-Dec-13 Cancelled effective Sept. 6, 2007. New partner of Niera, Rara & Associates approved on Sept. 6, 2007 (BOA No. 0642) LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of June 06, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS REFERENCE (BR NO. / DATE) VALIDITY From REMARKS To 2314 DIVINA A. TALAG 1859 DIVINA ALOJADO MANGLIGOT Bd. Res. No. 40(A) dtd. March 4, 2015 2528 DIVINA GRACIA DIONISIO ARABIT 4546 DIVINA S. FLORALDE 4-Mar-15 31-Dec-17 Bd. Res. No. 45 dtd. Mar. 11, 2015 11-Mar-15 31-Dec-17 Bd. Res. No. 108 dtd. July 14, 2015 14-Jul-15 31-Dec-17 6051 DIVINE GRACE CASASOLA AGPAWA Br. Res. No. 33 dtd. Feb. 9, 2016 9-Feb-16 31-Dec-18 5346 DIVINE LOVE SERRANO BOTE Bd. Res. No. 138 dtd. Sept. 9, 2013 9-Sep-13 31-Dec-15 0304 DIVINIA D. ZOLETA-JUGUETA Bd. Res. No. 189 dtd. Oct. 14, 2015 1-Jan-16 31-Dec-18 2935 DIVINIA E. AGOR Bd Res. No. 94 dtd. April 12, 2016 12-Apr-16 31-Dec-18 3493 DIVINIA M. ADATO Bd Res. No. 28 dtd. Jan. 23, 2013 23-Jan-13 31-Dec-15 3703 DODIE MARGARITA L. OCAMPO Bd Res. No. 19 dtd. Jan. 21, 2008 21-Jan-08 31-Dec-10 0269 DOEL A. VESAGAS Page 121 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of June 06, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS REFERENCE (BR NO. / DATE) 0888 DOLORES D. MAMUAD Bd. Res. No. 33 dtd. Jan. 28, 2008 VALIDITY From REMARKS To 28-Jan-08 31-Dec-10 3163 DOLORES DE GUZMAN GALLO Bd Res. No. 245 dtd. December 14, 2015 1-Jan-16 31-Dec-18 4593 DOLORES EUGENIO REYES Bd. Res. No. 48 dtd. Feb. 17, 2016 17-Feb-16 31-Dec-18 4646 DOLORES L. DEL MUNDO Bd. Res. No. 139 dtd. October 27, 2009 27-Oct-09 31-Dec-11 1075 DOLORES L. MORALES Bd. Res. No. 230 dtd. Dec. 1, 2015 01-Dec-15 31-Dec-17 1693 DOLORES M. GARCIA Bd. Res. No. 256 dtd. Dec. 9, 2013 1-Jan-14 31-Dec-16 0621 DOMCIELY ALCANTARA VASQUEZ Bd. Res. No. 79 dtd. July 8, 2015 8-Jul-15 31-Dec-17 0317 DOMECIANO EDULZA ADAYA Bd. Res. No. 127 dtd. August 28, 2013 28-Aug-13 31-Dec-15 0826 DOMINADOR FELICITAS PIZARRO Bd. Res. No. 48 dtd. Feb. 17, 2016 17-Feb-16 31-Dec-18 2950 DOMINADOR N. TAVISORA Bd Res. No. 68 dtd. Sept. 06, 2007 6-Sep-07 31-Dec-09 0217 DOMINADOR PACAMANA MANANGAN, JR. Bd. Res. NO. 324 dtd. Dec. 27, 2013 1-Jan-14 31-Dec-16 Page 122 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of June 06, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS 2001 DOMINADOR PASCO VELASQUEZ REFERENCE (BR NO. / DATE) VALIDITY From REMARKS To Bd. Res. No. 109 dtd. Apr. 15, 2016 15-Apr-16 31-Dec-18 Bd. Res. No. 03 dtd. August 13, 2014 13-Aug-14 31-Dec-16 Bd. Res. No. 92 dtd. August 13, 2012 13-Aug-12 31-Dec-14 Bd. Res. No. 230 dtd. Oct. 29, 2013 1-Jan-13 31-Dec-16 Br. Res. No. 100 dtd. July 14, 2015 8-Jul-15 31-Dec-17 2000 DOMINGO A. MENESES Bd. Res. No. 121 dtd. Dec 26, 2011 1-Jan-12 31-Dec-14 2394 DOMINGO ABUYOG CABANTAN Bd. Res. No. 82 dtd. Oct. 11, 2011 1-Jan-12 31-Dec-14 2723 DOMINGO C. BELTRAN, JR. Bd. Res. No. 264 dtd. Dec. 9, 2013 1-Jan-14 31-Dec-16 Bd Res. No. 144 dtd. Sept. 9, 2013 9-Sep-13 31-Dec-15 5521 DOMINADOR REDOÑA ESPINA 0290 DOMINADOR S. DIZON 2110 DOMINADOR T. TORRES III 1257 DOMINENA RAÑA-LOPEZ 5844 DOMINGA FIESTA MANZANO 1904 DOMINGO C. DIMALANTA 2969 DOMINGO DIMLA DE VERA Page 123 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of June 06, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS REFERENCE (BR NO. / DATE) VALIDITY From REMARKS To 4912 DOMINGO MANGA PALATINO Bd. Res. No. 17 dtd. Feb. 2, 2015 2-Feb-15 31-Dec-17 5796 DOMINGO PONTANIEL LUCENA, II Br. Res. No. 92 dtd. July 8, 2015 8-Jul-15 31-Dec-17 4955 DOMINGO R. ALMONINIA, JR. Bd. Res. No. 17 dtd. Feb. 2, 2015 2-Feb-15 31-Dec-17 4990 DOMINIC PANTUHAN LIZARDO Bd. Res. No. 119 dtd. Dec. 26, 2011 26-Dec-11 31-Dec-13 4688 DOMINICO SUMAMPONG DIGAMON Bd. Res. No. 31 dtd. Feb. 12, 2010 12-Feb-10 31-Dec-12 3445 DONABEL G. POLISTICO Bd Res. No. 159 dtd. Oct. 8, 2007 8-Oct-07 31-Dec-09 1357 DONABEL TAN CHUA Bd. Res. No. 146 dtd. Sept. 9, 2013 1-Jan-14 31-Dec-16 5071 DONALD BACANG TUBIO Bd. Res. No. 35 dtd. December 19, 2014 1-Jan-15 31-Dec-17 5940 DONALD LESTER RABOY GIMENO Br. Res. No. 161 dtd. September 17, 2015 17-Sep-15 31-Dec-17 4630 DONDE RELLITA SALAZAR Bd. Res. No. 39 dtd. Dec. 19, 2014 1-Jan-15 31-Dec-17 1425 DONGON, LEONG & ASSOCIATES Bd. Res. No. 35 (A) dtd. March 4, 2015 4-Mar-15 31-Dec-17 27-Dec-13 31-Dec-15 5442 DONNA MAE UY FRONDOZO Bd. Res. No. 298 dtd. Dec. 27, 2013 Page 124 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of June 06, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS REFERENCE (BR NO. / DATE) VALIDITY From REMARKS To 4901 DONNA RUBIO MASIGLAT Bd. Res. No. 363 dtd. Dec. 27, 2013 1-Jan-14 31-Dec-16 4992 DONNABEL C. BARIUAN Bd. Res. No. 120 dtd. Dec. 26, 2011 26-Dec-11 31-Dec-13 5883 DONNAFER ATASAN GONZALES Br. Res. No. 127 dtd. August 11, 2015 11-Aug-15 31-Dec-17 Bd. Res. No. 189 dtd. Oct. 14, 2015 14-Oct-15 31-Dec-17 5892 DONNIE RAY A. LIM Br. Res. No. 129 dtd. August 11, 2015 11-Aug-15 31-Dec-17 5026 DOPHENE PETARTE DELMO Bd. Res. No. 30 dtd. Feb. 20, 2012 20-Feb-12 31-Dec-14 4263 DONNEL SANTOS SAN ANTONIO 0406 DORAMAR T. DE GUZMAN Bd. Res. 186 dtd. Oct. 14, 2015 1-Jan-16 31-Dec-18 3591 DORCAS A. BAYOT Bd Res. No. 199 dtd. November 2, 2015 2-Nov-15 31-Dec-17 2333 DOREEN TUMANGOB BERROYA Bd. Res. No. 72 dtd. July 1, 2011 1-Jan-12 31-Dec-14 Bd. Res. No. 252 dtd. December 28, 2012 28-Dec-12 31-Dec-14 2563 DORIS S. PALANGCHAO Bd. Res. No. 65 dtd. Mar. 26, 2010 26-Mar-10 31-Dec-12 3522 DOROTEA B. MANZANO Bd Res. No. 177 dtd. Oct. 13, 2015 1-Jan-16 31-Dec-18 5200 DOREEN TAGASA VILLAFLOR Page 125 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of June 06, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS 0558 DOROTHEA JANDAYAN SIBAL 5639 DULCE ANN SISON JAVIER REFERENCE (BR NO. / DATE) Bd. Res. No. 99 dtd. May 12, 2008 VALIDITY From REMARKS To 12-May-08 31-Dec-10 2-Feb-15 31-Dec-17 Br. Res. No. 18 dtd. February 2, 2015 3195 DULCE BARTOLOME SANCHEZ Bd Res. No. 07 dtd. Jan. 27, 2010 27-Jan-10 31-Dec-12 3257 DULCE M. BALOD Bd Res. No. 237 dtd. Dec. 4, 2015 1-Jan-16 31-Dec-18 5353 DULCEFLOR N. MONTEAGUDO Bd. Res. No. 140 dtd. Sept. 9, 2013 9-Sep-13 31-Dec-15 1636 DULCITA FRANCISCO ESTRADA Bd. Res. No. 324 dtd. Dec. 27, 2013 1-Jan-14 31-Dec-16 0856 DUMALAGAN SECHICO AND ASSOCIATES Bd. Res. No. 45 dtd. Jan. 28, 2008 28-Jan-08 31-Dec-10 0793 DUMARAOS AND LIMBO Bd. Res. No. 91 dtd. April 1, 2016 1-Apr-16 31-Dec-18 0239 DUNGOG AND ASSOCIATES Bd. Res. No. 41(A) dtd. March 4, 2015 4-Mar-15 31-Dec-17 6042 DUSTIN UY BEJEMINO Br. Res. No. 32 dtd. Feb. 9, 2016 9-Feb-16 31-Dec-18 5246 DWIGHT BONGALOS EBOJO Bd. Res. No. 268 dtd. December 28, 2015 1-Jan-16 31-Dec-18 1271 DULCE V. SANTOS Page 126 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of June 06, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS 5327 DYESEBEL CALANUGA CARATO 0124 E. B. ALCOVENDAZ & ASSOCIATES 0053 E. F. CONSTANTINO & CO. REFERENCE (BR NO. / DATE) VALIDITY From REMARKS To Bd. Res. No. 129 dtd. August 28, 2013 28-Aug-13 31-Dec-15 Bd. Res. No. 86 dtd. April 14, 2010 14-Apr-10 31-Dec-12 Cancelled Cancelled 3701 E. M. DRIZ & COMPANY Bd Res. No. 64 dtd. March 6, 2013 6-Mar-13 31-Dec-15 2190 E. P. DE GUZMAN & COMPANY Bd. Res. No. 104 dtd. July 14, 2015 14-Jul-15 31-Dec-17 0773 E. R. SARCAUGA & CO. Bd. Res. No. 290 dtd. Dec. 23, 2013 1-Jan-14 31-Dec-16 Bd. Res. No. 330 dtd. Dec. 27, 2013 1-Jan-14 Additional partner: Albert G. Morales under Board 31-Dec-16 Resolution No. 330 dated December 27, 2013 Bd. Res. No. 19 dtd. Feb. 25, 2011 25-Feb-11 31-Dec-13 5428 EARL JOHN ESGUERRA LUMABAN Bd. Res. No. 286 dtd. Dec. 23, 2013 23-Dec-13 31-Dec-15 5596 EARL MARIE KE-E MAGINCOL Br. Res.No. 45 dtd. Dec. 29, 2014 29-Dec-14 31-Dec-16 1427 E.G. QUITALIG & CO. (Formerly: PINEDA, QUITALIG & CO.) 0919 E.L. PUNSALAN AND ASSOCIATES 0199 E.Y. OLMILLA AND ASSOCIATES Page 127 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of June 06, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS REFERENCE (BR NO. / DATE) VALIDITY From REMARKS To 3959 EDA D. BETITA Bd. Res. No. 95 dtd. Oct. 19, 2011 19-Oct-11 31-Dec-13 3456 EDDIE FLORES DOYUNGAN Bd. Res. No. 187 dtd. Oct. 14, 2015 1-Jan-16 31-Dec-18 3273 EDDIE L. LAO Bd Res. No. 129 dtd. Sept. 26, 2007 26-Sep-07 31-Dec-09 3558 EDDIE LINESES GARILAO Bd Res. No. 61 dtd. Feb. 19, 2016 19-Feb-16 31-Dec-18 0654 EDDIE RAMOS PAMUSPUSAN Bd. Res. No. 13 dtd. Jan. 8, 2013 8-Jan-13 31-Dec-15 0862 EDDIE V. TAN Bd. Res. No. 84 dtd. Oct. 11, 2011 11-Oct-11 31-Dec-13 Bd. Res. No. 23 dtd. February 25, 2011 25-Feb-11 31-Dec-13 Bd. Res. No. 271 dtd. December 28, 2015 1-Jan-16 31-Dec-18 5405 EDEN CIPRIANO ENCINARES Bd. Res. No. 187 dtd. Oct. 29, 2013 29-Oct-13 31-Dec-15 5686 EDEN CLAIRE L. ESTROSAS Br. Res. No. 48 dtd. March 12, 2015 12-Mar-15 31-Dec-17 1822 EDDIE L. MAGDARAOG 4889 EDELISA GAMARO MASA 0504 EDELLE SARAUM GASATAN 2097 EDEN CANSANCIO LEDESMA Page 128 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of June 06, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS 2263 EDEN CORRAL GUZMAN REFERENCE (BR NO. / DATE) VALIDITY From REMARKS To Bd. Res. No. 29 dtd. Dec. 19, 2014 1-Jan-15 31-Dec-17 Bd Res. No. 90 dtd. Mar. 31, 2016 31-Mar-16 31-Dec-18 3861 EDEN M. MOLINO Bd. Res. No. 57 dtd.Mar. 18, 2008 18-Mar-08 31-Dec-10 2899 EDEN MENDEZ REGALA Bd. Res. No. 245 dtd. Dec. 14, 2015 1-Jan-16 31-Dec-18 4420 EDENCIO BOCALBOS FRONDA CBd. Res. No. 241 dtd. Dec. 4, 2015 1-Jan-16 31-Dec-18 3827 EDENCIO MAGBANUA CERVANTES Bd. Res. No. 34 dtd. December 19, 2014 1-Jan-15 31-Dec-17 4374 EDERLINE TUNGOL MANGULABNAN Bd. Res. No. 11 dtd. Jan. 8, 2013 8-Jan-13 31-Dec-15 Bd. Res. No. 146 dtd. Sept. 25, 2012 25-Sep-12 31-Dec-14 3975 EDGAR C. SANCHEZ Bd. Res. No. 86 dtd. April 15, 2008 15-Apr-08 31-Dec-10 2665 EDGAR D. ESPARAGUERA Bd. Res. No. 191 dtd. Oct. 24, 2012 1-Jan-13 31-Dec-15 Bd. Res. No. 222 dtd. December 1, 2015 1-Jan-16 31-Dec-18 5205 EDEN DEVELA SARNE 1989 EDERLIZA U. NITUAN-PANGANIBAN 5152 EDGAR AUITAN CAYANAN 4785 EDGAR GABUNA MASANGKAY Page 129 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of June 06, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS 2753 EDGAR HIPOLITO MOLINA REFERENCE (BR NO. / DATE) VALIDITY From REMARKS To Bd Res. No. 82 dtd. April 16, 2013 16-Apr-13 31-Dec-15 Bd. Res. No. 269 dtd. Dec. 28, 2015 28-Dec-15 31-Dec-17 3310 EDGAR NARBONETA TEJARES Bd Res. No. 65 dtd. March 6, 2013 6-Mar-13 31-Dec-15 4611 EDGAR NAVARRO PICACHE Bd. Res. No. 61 dtd. April 26, 2012 26-Apr-12 31-Dec-14 1095 EDGAR O. LAZO Bd. Res. No. 165 dtd. Sept. 27, 2013 1-Jan-14 31-Dec-16 3550 EDGAR R. BUENO Bd Res. No. 182 dtd. Nov. 6, 2007 6-Nov-07 31-Dec-09 0424 EDGAR R. LOPEZ Bd. Res. No. 86 dtd. Nov. 10, 2006 1-Jan-07 31-Dec-09 1140 EDGAR L. YU 5138 EDGAR LIBO-ON DELFINADO 2301 EDGAR M. ALFEREZ Page 130 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of June 06, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS REFERENCE (BR NO. / DATE) VALIDITY From REMARKS To 1451 EDGAR R. SY 0280 EDGAR TEJADA ISADA Bd. Res. No. 55 dtd Dec. 29, 2014 4375 EDGAR VALENZUELA MENDOZA Bd. Res. No. 64 dtd. July 8, 2015 1-Jan-15 31-Dec-17 8-Jul-15 31-Dec-17 0257 EDGARDO A. SORIANO 5135 EDGARDO BARROZO SERRANA Bd. Res. No. 121 dtd. Sept. 19, 2012 19-Sep-12 31-Dec-14 5287 EDGARDO BASMAYOR FACISTOL Bd. Res. No. 247 dtd. Dec. 14, 2015 1-Jan-16 31-Dec-18 2395 EDGARDO DE LA CRUZ MONFORTE Bd. Res. No. 26 dtd. Jan. 23, 2013 23-Jan-13 31-Dec-15 1559 EDGARDO EVANGELISTA GAMO Bd. Res. No. 268 dtd. Dec. 28, 2015 1-Jan-16 31-Dec-18 4421 EDGARDO GUMATAY MATEO Bd. Res. No. 29 dtd. Mar. 4, 2009 4-Mar-09 31-Dec-11 4335 EDGARDO L. SALAZAR Bd. Res. No. 12 dtd. Jan. 30, 2009 30-Jan-09 31-Dec-11 2334 EDGARDO LAVA CHAVEZ Bd. Res. No. 44 dtd. March 11, 2015 11-Mar-15 31-Dec-17 0092 EDGARDO LUIS CRUZ CRUZ Bd. Res. No. 219 dtd. Oct. 29, 2013 1-Jan-14 31-Dec-16 Page 131 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of June 06, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS 2577 EDGARDO M. MOLINA REFERENCE (BR NO. / DATE) VALIDITY From REMARKS To Bd. Res. No. 166 dtd. Sept. 17, 2015 1-Jan-16 31-Dec-18 2564 EDGARDO VEGA FULLANTE Bd. Res. No. 225 dtd. Dec. 1, 2015 1-Jan-16 31-Dec-18 2223 EDILBERTO B. GEOLIN Bd. Res. No. 62 dtd. April 26, 2012 26-Apr-12 31-Dec-14 3542 EDILBERTO CRISTOBAL RENDON Bd Res. No. 69 dtd. July 8, 2015 1-Jan-16 31-Dec-18 4201 EDISON ATAYDE DAPLAS Bd. Res. No. 58 dtd. April 15, 2011 15-Apr-11 31-Dec-13 0505 EDITA YAP BOLA Bd. Res. No. 197 dtd. November 2, 2015 1-Jan-16 31-Dec-18 Bd. Res. No. 326 dtd. Dec. 27, 2013 27-Dec-13 31-Dec-15 0889 EDITA HERNANDEZ SINGSON Bd. Res. No. 316 dtd. Dec. 27, 2013 1-Jan-14 31-Dec-16 0403 EDITA T. URETA-REYES Bd. Res. No. 270 dtd. Dec. 28, 2015 1-Jan-16 31-Dec-18 2407 EDITH AVELINO ARCE Bd. Res. No. 116 dtd. July 24, 2015 24-Jul-15 31-Dec-17 3921 EDITH M. SISON Bd. Res. No. 343 dtd. Dec. 27, 2013 1-Jan-14 31-Dec-16 1202 EDGARDO R. ALFEREZ 5476 EDITA AGOL JAMIS Page 132 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of June 06, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS REFERENCE (BR NO. / DATE) VALIDITY From REMARKS To 0622 EDITH SARMIENTO SIOSON Bd. Res. No. 154 dtd. Sept. 27, 2013 1-Jan-14 31-Dec-16 0700 EDITHA B. SORIANO Bd. Res. No. 118 dtd. Sept. 19, 2012 1-Jan-16 31-Dec-18 0623 EDITHA C. DELA CRUZ Bd. Res. No. 241 dtd. Dec. 4, 2015 1-Jan-16 31-Dec-18 4158 EDITHA C. QUINE Bd. Res. No. 17 dtd. Feb. 2, 2015 2-Feb-15 31-Dec-17 Bd. Res. No. 187 dtd. Oct. 14, 2015 1-Jan-16 31-Dec-18 Bd. Res. No. 79 dtd. July 8, 2015 8-Jul-15 31-Dec-17 28-Dec-15 31-Dec-17 0506 EDITHA CONSOLACION VILLAREAL-LOGRONIO 4767 EDITHA D. MORALES 5114 EDITHA DANQUE BASILIO 0203 EDITHA DIPASUPIL PAGASPAS Bd. Res. No. 273 dtd. Dec. 28, 2015 2565 EDITHA F. MAGDAEL Bd. Res. No. 230 dtd. Dec. 1, 2015 1-Jan-16 31-Dec-18 3446 EDITHA PIMENTEL LANSANG Bd Res. No. 347 dtd. Dec. 27, 2013 1-Jan-14 31-Dec-16 1076 EDITHA T. SANTIAGO Bd. Res. No. 43 dtd. Jan. 28, 2008 28-Jan-08 31-Dec-10 Page 133 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of June 06, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS 3965 EDITO O. MENDOZA REFERENCE (BR NO. / DATE) VALIDITY From To 5-Jun-12 31-Dec-14 13-Aug-12 31-Dec-14 Bd. Res. No.348 dtd. Dec. 27, 2013 1-Jan-14 31-Dec-16 Bd. Res. No. 20 dtd. February 9, 2016 9-Feb-16 31-Dec-18 0559 EDMUND LAVEGA NEBIT Bd. Res. No. 171 dtd. Sept. 21, 2015 1-Jan-16 31-Dec-18 1096 EDMUND LICMO-AN AMPLAYO Bd. Res. No. 231 dtd. Oct. 29, 2013 1-Jan-14 31-Dec-16 1358 EDMUNDO FRAC TAN Bd. Res. No. 74 dtd. June 5, 2012 5-Jun-12 31-Dec-14 0776 EDMUNDO GOMEZ AÑONUEVO Bd. Res. No. 200 dtd. Oct. 29, 2013 1-Jan-14 31-Dec-16 3338 EDMUNDO GREGORIO VIANZON Bd Res. No. 34 dtd. December 19, 2014 19-Dec-14 31-Dec-16 1036 EDMUNDO SEVILLA ABRAHAM Bd Res. No. 86 dtd. Mar. 31, 2016 31-Mar-16 31-Dec-18 3437 EDNA A. BAUTISTA Bd Res. No. 175 dtd. Oct. 22, 2012 1-Jan-13 31-Dec-15 5084 EDLIN LAPIRA ENDRINA 4273 EDLYN BA-ACO AGRAVIADOR 5315 EDMUND EDU HILARIO Bd. Res. No. 69 dtd. June 5, 2012 REMARKS Bd. Res. No. 87 dtd. August 13, 2012 Page 134 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of June 06, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS 2891 EDNA ALIAZAS TALABIS 5735 EDNA BOQUE SANTIAGO 0863 EDNA CASTAÑEDA LACANILAO 6052 EDNA DAVID SIA REFERENCE (BR NO. / DATE) VALIDITY From REMARKS To Bd Res. No. 265 dtd. December 21, 2015 1-Jan-16 31-Dec-18 Br. Res. No. 84 dtd. July 8, 2015 8-Jul-15 31-Dec-17 Bd. Res. No. 123 dtd. August 28, 2013 1-Jan-14 31-Dec-16 Br. Res. No. 33 dtd. Feb. 9, 2016 9-Feb-16 31-Dec-18 4343 EDNA ELEMENTO DE VERA Bd. Res. No. 80 dtd. Mar. 28, 2016 28-Mar-16 31-Dec-18 0624 EDNA FERRERA GOLLA Bd. Res. No. 01 dtd. Jan. 26, 2015 26-Jan-15 31-Dec-17 3475 EDNA GAMO DELLOVA Bd Res. No. 09 dtd. Feb. 2, 2015 2-Feb-15 31-Dec-17 2488 EDNA JARA CARANDANG Bd. Res. No. 189 dtd. Oct. 14, 2015 1-Jan-16 31-Dec-18 3262 EDNA JURBAN PERALTA Bd Res. No. 209 dtd. November 12, 2012 1-Jan-13 31-Dec-15 4742 EDNA L. CONSTANTINO Bd. Res. No.72 dtd. Mar. 26, 2010 26-Mar-10 31-Dec-12 Bd. Res. No. 78 dtd. March 28, 2016 28-Mar-16 31-Dec-18 5450 EDNA LOCQUIAO BOTANES Page 135 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of June 06, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS REFERENCE (BR NO. / DATE) VALIDITY From REMARKS To 1505 EDNA M. CABALFIN Bd. Res. No. 158 dtd. Sept. 27, 2013 1-Jan-14 31-Dec-16 2874 EDNA M. CORTEZ Bd Res. No. 59 dtd. Sept. 06, 2007 6-Sep-07 31-Dec-09 Bd. Res. No. 80 dtd. Mar. 28, 2016 28-Mar-16 31-Dec-18 4887 EDNA P. YUMOL AND CO. Bd. Res. No. 349 dtd. Dec. 27, 2013 1-Jan-14 31-Dec-16 5893 EDNA PADRE TEJADA Br. Res. No. 129 dtd. August 11, 2015 11-Aug-15 31-Dec-17 5797 EDNA TONGPOEN DIANO Br. Res. No. 92 dtd. July 8, 2015 8-Jul-15 31-Dec-17 Bd. Res. No. 79 dtd. July 8, 2015 8-Jul-15 31-Dec-17 Bd. Res. No. 69 dtd. July 8, 2015 1-Jan-16 31-Dec-18 1272 EDNA M. PAMFILO 2041 EDNA P. SANTOS 4689 EDNA V. GARROVILLAS 1273 EDNIE S. EUSEBIO 2243 EDRIC ANTHONY BAYLOSIS DE LEON Page 136 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of June 06, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS REFERENCE (BR NO. / DATE) VALIDITY From REMARKS To Bd. Res. No. 146 dtd. August 17, 2015 1-Jan-16 31-Dec-18 4733 EDUARDO ALFARO RUBILLOS Bd. Res. No. 172 dtd. Sept. 21, 2015 1-Jan-16 31-Dec-18 4323 EDUARDO ARADO PUYAOAN, JR. Bd. Res. No. 133 dtd. August 11, 2015 11-Aug-15 31-Dec-17 2111 EDUARDO BACOLOD ADOPTANTE Bd. Res. No. 117 dtd. May 5, 2016 5-May-16 31-Dec-18 Bd. Res. No. 62 dtd. April 26, 2011 26-Apr-11 31-Dec-13 5423 EDSA CABARIBAN BEROY-BANTILAN 4923 EDUARDO BOJOS CORDERO 0192 EDUARDO C. CUENCA Partner of Eduardo C. Cuenca & Co. (Acc. No. 0265) 1767 EDUARDO CAPULONG HALILI Bd. Res. No. 193 dtd. Oct. 29, 2013 1-Jan-14 31-Dec-16 2360 EDUARDO DAVID IGNACIO Bd. Res. No. 271 dtd. Dec. 18, 2013 18-Dec-13 31-Dec-15 0345 EDUARDO DE GUZMAN DE GRACIA Bd. Res. No. 40(A) dtd. March 4, 2015 1-Jan-16 31-Dec-18 4202 EDUARDO F. LAMES Bd. Res. No. 150 dtd. Sept. 5, 2008 5-Sep-08 31-Dec-10 Page 137 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of June 06, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS REFERENCE (BR NO. / DATE) VALIDITY From REMARKS To 5541 EDUARDO FULLENTE SUAREZ Bd. Res. No. 18 dtd. December 12, 2014 12-Dec-14 31-Dec-16 2427 EDUARDO GABOY CALLANTA Bd. Res. No. 04 dtd. Jan. 27, 2016 27-Jan-16 31-Dec-18 2200 EDUARDO GACER CASTELO Bd. Res. No. 76 dtd. July 8, 2015 8-Jul-15 31-Dec-17 3467 EDUARDO LOPEZ VICENTE Bd Res. No. 34 dtd. December 19, 2014 19-Dec-14 31-Dec-16 1378 EDUARDO LUNA DE LA CRUZ Bd. Res. No. 287 dtd. Dec. 23, 2013 1-Jan-14 31-Dec-16 3045 EDUARDO M. LEQUIDO Bd Res. No. 88 dtd. Sept. 11, 2007 11-Sep-07 31-Dec-09 1784 EDUARDO MABASA MAGALLANES Bd. Res. No. 09 dtd. Feb. 2, 2015 2-Feb-15 31-Dec-17 1601 EDUARDO MARTINEZ SALAS Bd. Res. No. 224 dtd. Oct. 29, 2013 1-Jan-14 31-Dec-16 2834 EDUARDO ORTEGA OLAVARIO Bd Res. No. 90 dtd. Mar. 31, 2016 31-Mar-16 31-Dec-18 Bd. Res. No. 76 dtd. June 21, 2012 21-Jun-12 31-Dec-14 Bd. Res. No. 34 dtd. March 3, 2015 3-Mar-15 31-Dec-17 5072 EDUARDO P. DE VERA, III 2503 EDUARDO PANTOJA SANTILLAN Page 138 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of June 06, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS 5149 EDUARDO Q. ALMIRANTE, JR. 2671 EDUARDO SANTIAGO HERRERA 5894 EDUARDO SANTOS ANGELES REFERENCE (BR NO. / DATE) VALIDITY From REMARKS To Bd. Res. No. 70 dtd. July 8, 2015 8-Jul-15 31-Dec-17 Bd. Res. No. 222 dtd. December 1, 2015 1-Jan-16 31-Dec-18 11-Aug-15 31-Dec-17 Br. Res. No. 129 dtd. August 11, 2015 4229 EDUARDO T. HERNANDEZ Bd. Res. No. 157 dtd. Sept. 5, 2008 5-Sep-08 31-Dec-10 2951 EDUARDO W. CARILIMDILIMAN Bd Res. No. 68 dtd. Sept. 06, 2007 6-Sep-07 31-Dec-09 3877 EDWARD CRUZ SANTOS Bd. Res. No. 09 dtd. Feb. 2, 2015 2-Feb-15 31-Dec-17 0507 EDWARD DAM Bd. Res. No. 92 dtd. April 17, 2008 17-Apr-08 31-Dec-10 3404 EDWARD M. MENOR Bd Res. No. 151 dtd. Oct. 3, 2007 3-Oct-07 31-Dec-09 2657 EDWARD V. FLORIN Bd. Res. No. 21 dtd. Jan. 31, 2007 31-Jan-07 31-Dec-09 2621 EDWARDO N. KIDAYAN Bd. Res. No. 15 dtd. Jan. 29, 2007 29-Jan-07 31-Dec-09 0253 EDWARD G. VELANDRES 0508 EDWIN P. BAYSA Page 139 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of June 06, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS 3966 EDWIN SUPERAL ARCEGA REFERENCE (BR NO. / DATE) REMARKS To 19-Dec-14 31-Dec-16 9-Feb-16 31-Dec-18 Bd. Res. No. 25 dtd. Feb. 20, 2012 20-Feb-12 31-Dec-14 6166 EDWIN MACA GUPID Br. Res. No. 127 dtd. June 6, 2017 6-Jun-16 31-Dec-18 5420 EDWIN MAGANDING DELOS SANTOS, JR. Bd. Res. No. 241 dtd. Dec. 4, 2015 1-Jan-16 31-Dec-18 4344 EDWIN MANIGBAS MARASIGAN Bd. Res. No. 40 dtd. Dec. 19, 2014 1-Jan-15 31-Dec-17 4577 EDWIN P. BERNAL Bd. Res. No. 80 dtd. July 15, 2009 15-Jul-09 31-Dec-11 3064 EDWIN RANES TORRALBA Bd Res. No. 166 dtd. Sept. 17, 2015 1-Jan-16 31-Dec-18 Bd. Res. No. 178 dtd. Oct. 29, 2013 29-Oct-13 31-Dec-15 Bd Res. No. 273 dtd. Dec. 28, 2015 1-Jan-16 31-Dec-18 6024 EDWIN DAZON BUMAL-O 4631 EDWIN JOHN O. DAVID Bd. Res. No. 41 dtd. Dec. 19, 2014 VALIDITY From Br. Res. No. 29 dtd. Feb. 9, 2016 2282 EDWIN M. CULLA 5371 EDWIN S. SIVA 3206 EDWINA R. MISCREOLA Page 140 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of June 06, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS 4159 EFLIDA PEREZ NILLO 5340 EFREN BETIONG DUMAUAL REFERENCE (BR NO. / DATE) VALIDITY From Bd. Res. No. 97 dtd. APRIL 12, 2016 Bd. Res. No. 133 dtd. August 28, 2013 REMARKS To 1-Jan-17 31-Dec-19 28-Aug-13 31-Dec-15 2480 EFREN DE BORJA BAUTISTA Bd. Res. No. 54 dtd. Dec. 29, 2014 1-Jan-15 31-Dec-17 1109 EFREN FLORES SABADO Bd. Res. No. 224 dtd. OCT. 29, 2013 1-Jan-14 31-Dec-16 2808 EFREN FRITZ PAREL MANALANSAN Bd Res. No. 268 dtd. Dec. 28, 2015 28-Dec-15 31-Dec-17 4645 EFREN GIMENO GUNGON Bd. Res. No. 77 dtd. Mar. 28, 2016 28-Mar-16 31-Dec-18 3828 EFREN MONTALBA APIAG Bd. Res. No. 238 dtd. Dec. 4, 2015 4-Dec-15 31-Dec-17 0911 EFREN MORLEY BRAVO Bd. Res. No. 21 dtd. December 19, 2014 1-Jan-15 31-Dec-17 3320 EFREN R. COSINAS Bd Res. No. 138 dtd. Sept. 27, 2007 27-Sep-07 31-Dec-09 0152 EFREN S. GUTIERREZ Bd. Res. No. 40 dtd. May 30, 2006 30-May-06 31-Dec-08 Br. Res. No. 91 dtd. July 8, 2015 8-Jul-15 31-Dec-17 Bd. Res. No. 214 dtd. Oct. 29, 2013 1-Jan-14 31-Dec-16 5787 EGARD SASTRE BARRION 4124 EGDONA G. BIO Page 141 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of June 06, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS REFERENCE (BR NO. / DATE) 2941 EILEEN BAUTISTA SANCHEZ Bd Res. No. 199 dtd. November 2, 2015 4117 EILEEN JOYCE A. MANGUERRA Bd. Res. No. 124 dtd. June 16, 2008 VALIDITY From REMARKS To 1-Jan-16 31-Dec-18 16-Jun-08 31-Dec-10 0834 ELADIO S. PASAMBA 2361 ELAINE JANE TE SABADO Bd. Res. No. 11 dtd. Feb. 2, 2015 2-Feb-15 31-Dec-17 3254 ELAINE LIM TAN Bd Res. No. 26 dtd. Feb. 9, 2016 9-Feb-16 31-Dec-18 Bd. Res. No. 203 dtd. November 2, 2015 1-Jan-16 31-Dec-18 4647 ELEANOR C. SANGALANG Bd. Res. No. 139 dtd. October 27, 2009 27-Oct-09 31-Dec-11 4376 ELEANOR E. USAL Bd. Res. No. 22 dtd. Mar. 4, 2009 4-Mar-09 31-Dec-11 3468 ELEANOR G. ALGERRE Bd Res. No. 165 dtd. Oct. 17, 2007 17-Oct-07 31-Dec-09 5946 ELEANOR LABASAN CAYETANO Br. Res. No. 169 dtd. September 21, 2015 21-Sep-15 31-Dec-17 5451 ELEANOR PADOLINA HIPOLITO Bd. Res. No. 20 dtd. February 9, 2016 9-Feb-16 31-Dec-18 1051 ELAINE R. ANG 4832 ELDA TORDECILLA BAILON Page 142 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of June 06, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS REFERENCE (BR NO. / DATE) VALIDITY From REMARKS To 4336 ELEINE APAD QUIRONG Bd. Res. No. 34 dtd. March 3, 2015 3-Mar-15 31-Dec-17 3055 ELENA ASERINA FRANCISCO TRAJANO Bd Res. No. 117 dtd. May 5, 2016 5-May-16 31-Dec-18 4063 ELENA B. FABIAN - FELIPE Bd. Res. No. 95 dtd. April 12, 2016 1-Jan-17 31-Dec-19 0435 ELENA CARPIO-ABSALUD Bd. Res. No. 61 dtd. July 8, 2015 8-Jul-15 31-Dec-17 0972 ELENA CHING DEL MUNDO Bd. Res. No. 169 dtd. Sept. 27, 2013 1-Jan-14 31-Dec-16 4104 ELENA CIELO RAMOS MANALO Bd. Res. No. 315 dtd. Dec. 27, 2013 1-Jan-14 31-Dec-16 5208 ELENA D. AGUILA Bd. Res. No. 198 dtd. November 2, 2015 1-Jan-16 31-Dec-18 4831 ELENA GARINGAN REYES Bd. Res. No. 23 dtd. Feb. 9, 2016 9-Feb-16 31-Dec-18 2695 ELENA GONZALES GALICINAO Bd. Res. No. 31 dtd. Mar. 2, 2007 2-Mar-07 31-Dec-09 0418 ELENA GUILARAN ARCEÑO Bd. Res. No. 162 dtd. Sept. 27, 2013 1-Jan-13 31-Dec-16 Page 143 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of June 06, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS REFERENCE (BR NO. / DATE) VALIDITY From REMARKS To 0890 ELENA H. VALLESTEROS Bd. Res. No. 149 dtd. Sept. 9, 2013 1-Jan-14 31-Dec-16 2885 ELENA P. PARAFINA Bd Res. No. 81 dtd. April 14, 2010 14-Apr-10 31-Dec-12 2900 ELENA PEREÑA OCAMPO Bd Res. No. 44 dtd. March 11, 2015 11-Mar-15 31-Dec-17 3070 ELENA RAMOS SALDAÑA Bd Res. No. 62 dtd. April 26, 2011 26-Apr-11 31-Dec-13 2858 ELENITA RAMIL CIMANES Bd Res. No. 35 dtd. December 19, 2014 19-Dec-14 31-Dec-16 Bd. Res. No. 251 dtd. December 28, 2012 28-Dec-12 31-Dec-14 5196 ELENITA A. ACEVEDO 1975 ELENITA ABOLENCIA MALLANAO Bd. Res. No. 54 dtd. Dec. 29, 2014 1-Jan-15 31-Dec-17 2698 ELENITA G. TEODORO - GABASAN Bd. Res. No. 177 dtd. October 13, 2015 1-Jan-16 31-Dec-18 Bd. Res. No. 76 dtd. July 8, 2015 8-Jul-15 31-Dec-17 5085 ELENITA J. HIDALGO 2450 ELENITA M. REYNA Page 144 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of June 06, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS 5391 ELENO OCAMPO BURAY, JR. REFERENCE (BR NO. / DATE) VALIDITY From To 1-Jan-16 31-Dec-18 4278 ELEUTERIA A. GARAY Bd. Res. No. 07 dtd. August 13, 2014 13-Aug-14 31-Dec-16 4242 ELEUTERIA SM. MANUEL-FRANCISCO Bd. Res. No. 19 dtd. Feb. 25, 2011 25-Feb-11 31-Dec-13 Br. Res. No. 101 dtd. July 14, 2015 8-Jul-15 31-Dec-17 4746 ELIGIO S. DE LA CRUZ Bd. Res. No.75 dtd. Mar. 26, 2010 26-Mar-10 31-Dec-12 2959 ELINO LORILLA MAPAGDALITA Bd Res. No. 88 dtd. April 30, 2010 30-Apr-10 31-Dec-12 2264 ELISA BADAÑO ENAGE Bd. Res. No. 41 dtd. Dec. 19, 2014 1-Jan-15 31-Dec-17 5850 ELFREN QUERI LITIATCO Bd. Res. No. 239 dtd. Dec. 4, 2015 REMARKS 0805 ELIAS E. ANTONIO 2284 ELIEZAR T. BAYLA Page 145 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of June 06, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS REFERENCE (BR NO. / DATE) 4422 ELISA BAGAYBAGAYAN PAGARIGAN Bd. Res. No. 29 dtd. December 19, 2014 3214 ELISA G. MARIANO - BENITEZ Bd Res. No. 118 dtd. Sept. 14, 2007 VALIDITY From REMARKS To 1-Jan-15 31-Dec-17 14-Sep-07 31-Dec-09 Br. Res. No. 23 dtd. February 4, 2015 4-Feb-15 31-Dec-17 3417 ELISEO LUSABIA DE LA CRUZ Bd Res. No. 141 dtd. August 14, 2015 1-Jan-16 31-Dec-18 ELISES & CIUDADANO (Formerly: AMPIL, ELISES, 0161 CIUDADANO & CO.) Bd. Res. No. 44 dtd. Feb. 11, 2016 11-Feb-16 31-Dec-18 3530 ELISEUS PAJO FRANCO Bd Res. No. 338 dtd. Dec. 27, 2013 27-Dec-13 31-Dec-15 0701 ELIZABETH ARQUIZA-PARREÑO Bd. Res. No. 177 dtd. October 13, 2015 1-Jan-16 31-Dec-18 2739 ELIZABETH B. SANTIAGO Bd. Res. No. 42 dtd. Mar. 2, 2007 2-Mar-07 31-Dec-09 1543 ELIZABETH B. YANG Bd. Res. No. 147 dtd. Sept. 5, 2008 5-Sep-08 31-Dec-10 1625 ELISEO A. AURELLADO 5654 ELISEO ANGELES FERNANDEZ Page 146 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of June 06, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS REFERENCE (BR NO. / DATE) VALIDITY From REMARKS To 3523 ELIZABETH BAG-ONGAN ATILON Bd Res. No. 206 dtd. November 2, 2015 1-Jan-16 31-Dec-18 2892 ELIZABETH C. IÑIGO Bd Res. No. 44 dtd. Feb. 11, 2013 11-Feb-13 31-Dec-15 0797 ELIZABETH C. NITO Bd. Res. No. 62 dtd. April 26, 2011 4/26/2011 31-Dec-13 4279 ELIZABETH C. TORIBIO Bd. Res. No. 217 dtd. Oct. 29, 2013 1-Jan-14 31-Dec-16 Bd. Res. No. 187 dtd. Oct. 29, 2013 29-Oct-13 31-Dec-15 Bd. Res. No. 86 dtd. April 15, 2008 15-Apr-08 31-Dec-10 Bd. Res. No. 125 dtd. August 28, 2013 1-Jan-14 31-Dec-16 Bd Res. No. 133 dtd. August 11, 2015 11-Aug-15 31-Dec-17 Br. Res. No. 52 dtd. Feb. 18, 2016 18-Feb-16 31-Dec-18 4773 ELIZABETH G. MACAVINTA Bd. Res. No. 230 dtd. Dec. 1, 2015 1-Jan-16 31-Dec-18 4377 ELIZABETH IÑIGO ARIZAPA Bd. Res. No. 283 dtd. Dec. 23, 2013 23-Dec-13 31-Dec-15 5406 ELIZABETH CASTILLO PINGA 3976 ELIZABETH D. ALBALADEJO 4915 ELIZABETH D. GAMBOA 3651 ELIZABETH D. PEREZ 6076 ELIZABETH ESPARRAGO ESTONANTO Page 147 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of June 06, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS REFERENCE (BR NO. / DATE) 4604 ELIZABETH L. OROZA Bd. Res. No. 103 dtd. October 26, 2009 3704 ELIZABETH M. LLANA VALIDITY From REMARKS To 26-Oct-09 31-Dec-11 Bd Res. No. 126 dtd. August 28, 2013 1-Jan-14 31-Dec-16 1160 ELIZABETH PE YAP Bd. Res. No. 318 dtd. Dec. 27, 2013 1-Jan-14 31-Dec-16 1805 ELIZABETH SOBREMISANA ESTRELLA Bd. Res. No. 221 dtd. Dec. 1, 2015 1-Dec-15 31-Dec-17 2658 ELIZABETH TAN - ARQUERO Bd. Res. No. 166 dtd. Sept. 17, 2015 1-Jan-16 31-Dec-18 1714 ELIZABETH UYYCO-GARCIA Bd. Res. No. 32 dtd. Jan. 28, 2008 28-Jan-08 31-Dec-10 Br. Res. No. 28 dtd. February 18, 2015 18-Feb-15 31-Dec-17 ELIZABETH Q. VILLAFRANCA) Bd Res. No. 229 dtd. Dec. 1, 2015 1-Jan-16 31-Dec-18 1942 ELLEN BELLO DE GUZMAN Bd. Res. No. 66 dtd. July 8, 2015 8-Jul-15 31-Dec-17 0318 ELIZABETH P. PINEDA 5667 ELIZABETH V. BUENAVENTURA 3292 ELIZABETH VILLAFRANCA HULIPAS ( Formerly: Page 148 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of June 06, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS REFERENCE (BR NO. / DATE) VALIDITY From REMARKS To 2014 ELLEN HIPOL MARIGMEN Bd. Res. No. 30 dtd. Dec. 19, 2014 1-Jan-15 31-Dec-17 3126 ELLEN N. CORONADO Bd Res. No. 98 dtd. Sept. 11, 2007 11-Sep-07 31-Dec-09 3693 ELLEN N. DINIO Bd Res. No. 07 dtd. August 13, 2013 13-Aug-14 31-Dec-16 2-Feb-15 31-Dec-17 ELLEN ROSE M. PINEDA ( Formerly: ELLEN ROSE UNITE Bd. Res. No. 08 dtd. February 2, 2015 4568 MANUEL) 4690 ELLERTON D. DANGATAN Bd. Res. No. 31 dtd. Feb. 12, 2010 12-Feb-10 31-Dec-12 1321 ELLINOR CRUZ FUA Bd. Res. No. 188 dtd. Oct. 29, 2013 1-Jan-14 31-Dec-16 0971 ELMA BUCAO VILLAMIL Bd. Res. No. 208 dtd. Oct. 29, 2013 1-Jan-14 31-Dec-16 3992 ELMA MARIÑAS MAGDAUG Bd. Res. No. 89 dtd. April 17, 2008 17-Apr-08 31-Dec-10 4479 ELMAR CALDAMO CALUSCUSAN Bd. Res. No. 59 dtd. Dec. 29, 2014 1-Jan-15 31-Dec-17 2285 ELMAR SAN MARTE SALGADO Bd. Res. No. 62 dtd. Dec. 29, 2014 1-Jan-15 31-Dec-17 2283 ELMA M. BOBIS Page 149 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of June 06, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS REFERENCE (BR NO. / DATE) VALIDITY From REMARKS To 5989 ELMER C. NAGERA Br. Res. No. 233 dtd. December 4, 2015 4-Dec-15 31-Dec-17 5579 ELMER OJERIO PURISIMA Bd. Res. No. 26 dtd. Dec. 19, 2014 19-Dec-14 31-Dec-16 Bd. Res. No. 73 dtd. July 1, 2011 1-Jul-11 31-Dec-13 Bd. Res. No. 335 dtd. Dec. 27, 2013 1-Jan-14 31-Dec-16 4526 ELNA C. TOME Bd. Res. No. 64 dtd. July 8, 2015 8-Jul-15 31-Dec-17 1602 ELNADELIA TADEO TORRIJOS Bd. Res. No. 34 dtd. December 19, 2014 1-Jan-15 31-Dec-17 0305 ELOISA BANTING ESTACION Bd. Res. No. 158 dtd. Oct. 22, 2012 1-Jan-13 31-Dec-15 0973 ELPIDIO ALABAT JAO Bd. Res. No. 22 dtd. Feb. 9, 2016 9-Feb-16 31-Dec-18 2702 ELPIDIO DE BELEN VALINO Bd. Res. No. 265 dtd. Dec. 21, 2015 1-Jan-16 31-Dec-18 4190 ELMER T. JAVIER 2481 ELMIE P. MELU - GODORNES 4959 ELMIRA F. PEDRO 2396 ELOISA A. SAMOZA Page 150 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of June 06, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS REFERENCE (BR NO. / DATE) VALIDITY From REMARKS To 2168 ELPIDIO DIAZ ABELA Bd Res. No. 89 dtd. Mar. 31, 2016 31-Mar-16 31-Dec-18 1768 ELPIDIO O. BARCELONA III Bd. Res. No. 109 dtd. May 12, 2008 12-May-08 31-Dec-10 0560 ELSA ACOJIDO RETONEL Bd Res. No. 88 dtd. Mar. 31, 2016 31-Mar-16 31-Dec-18 4448 ELSA CORTES ROCO - RUADO Bd. Res. No. 62 dtd. July 8, 2015 8-Jul-15 31-Dec-17 4081 ELSA G. ISAAC Bd. Res. No. 67 dtd. April 26, 2011 26-Apr-11 31-Dec-13 Br. Res. No. 140 dtd. August 14, 2015 14-Aug-15 31-Dec-17 Bd. Res. No. 50 dtd. Dec. 29, 2014 1-Jan-15 31-Dec-17 3905 ELSA S. SOMBILLA Bd. Res. No. 65 dtd. April 2, 2008 2-Apr-08 31-Dec-10 3016 ELSA SANTOS LIWANAG Bd Res. No. 238 dtd. Dec. 4, 2015 1-Jan-16 31-Dec-18 3017 ELSIE C. GOTAUCO Bd Res. No. 26 dtd. Feb. 9, 2016 9-Feb-16 31-Dec-18 3427 ELSIE E. DELA ROSA Bd Res. No. 157 dtd. Oct. 8, 2007 8-Oct-07 31-Dec-09 5912 ELSA MOISES CANETE 4363 ELSA P. AGUILAR 0655 ELSA P. LEGASPI-MONDEJAR 1161 ELSA S. ELADIO Page 151 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of June 06, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS 4866 ELSIE SALAZAR YAP REFERENCE (BR NO. / DATE) VALIDITY From REMARKS To Bd. Res. No. 08 dtd. February 8, 2011 8-Feb-11 31-Dec-13 Bd. Res. No. 203 dtd. Oct. 29, 2013 1-Jan-14 31-Dec-16 0445 ELSITA C. CABALUNA 4260 ELTON TULAYTAY BERMISO 0657 ELVERA D. BORROMEO 5878 ELVIN BANA-AY TINSAY Br. Res. No. 126 dtd. August 11, 2015 11-Aug-15 31-Dec-17 5931 ELVIN P. VARGAS Br. Res. No. 149 dtd. August 17, 2015 17-Aug-15 31-Dec-17 Bd. Res. No. 211 dtd. Oct. 29, 2013 1-Jan-13 31-Dec-16 Bd. Res. No. 79 dtd. Mar. 28, 2016 28-Mar-16 31-Dec-18 3531 ELVIZA M. MAGALLANES Bd Res. No. 179 dtd. Nov. 6, 2007 6-Nov-07 31-Dec-09 4120 ELY ABUSO VILLANUEVA Bd. Res. No. 125 dtd. August 28, 2013 1-Jan-14 31-Dec-16 0153 ELVIRA L. CORDERO 0923 ELVIRA L. LEBRILLA 0703 ELVIRA L. MIRANDA-VALEZ 5256 ELVIRA T. BERNADAS Page 152 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of June 06, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS REFERENCE (BR NO. / DATE) VALIDITY From REMARKS To 4674 ELY GALLAND A. JUMAO-AS Bd. Res. No. 51 dtd. Feb. 18, 2016 18-Feb-16 31-Dec-18 1258 ELY ROJAS BRETAÑA Bd. Res. No. 17 dtd. Feb. 2, 2015 2-Feb-15 31-Dec-17 3255 ELY V. BONSATO Bd Res. No. 51 dtd. Feb. 18, 2016 18-Feb-16 31-Dec-18 Bd. Res. No. 199 dtd. Oct. 29, 2013 1-Jan-14 31-Dec-16 Bd. Res. No. 223 dtd. Dec. 1, 2015 1-Jan-16 31-Dec-18 13-Aug-12 31-Dec-14 0228 EMELDA S. GLEMA 1295 EMELIA BURGOS PRIEGO 4838 EMELIE SATUR GASIC 4612 EMELITA BONDOC GUEVARRA Bd. Res. No. 92 dtd. August 13, 2012 0892 EMELITA CHARITY MAE ARBAN-ESCOBAR Bd. Res. No. 79 dtd. Oct. 7, 2011 7-Oct-11 31-Dec-13 Br. Res. No. 138 dtd. August 14, 2015 14-Aug-15 31-Dec-17 Bd. Res. No. 30 dtd. Feb. 20, 2012 20-Feb-12 31-Dec-14 5903 EMELITA G. TAGATAC 1905 EMELITA O. MALLARI - ARABE 5027 EMELY LANDICHO GENERAL Page 153 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of June 06, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS 5229 EMELYN V. MATUTINA 3870 EMERCIANA TOLENTINO CORTEZ REFERENCE (BR NO. / DATE) VALIDITY From REMARKS To Bd. Res. No. 187 dtd. October 24, 2012 24-Oct-12 31-Dec-14 Bd. Res. No. 144 dtd. Sept. 25, 2012 25-Sep-12 31-Dec-14 0725 EMERITA C. LIM 3543 EMERITA DE LEON GATCHALIAN Bd. Res. No. 113 dtd. Oct 26, 2009 1-Jan-10 31-Dec-12 1433 EMERITA TUAZON PEREZ Bd. Res. No. 40 dtd. Dec. 19, 2014 1-Jan-15 31-Dec-17 Bd. Res. No. 04 dtd. Jan. 26, 2015 26-Jan-15 31-Dec-17 1-Jan-14 31-Dec-16 5011 EMERITO L. SANCHEZ & COMPANY 3856 EMERIZA GONZALES BORJA Bd. Res. No. 2885 dtd. Dec. 23, 2013 1906 EMERLINDA DUMANDAN CABUSAO Bd. Res. No. 56 dtd. April 17, 2009 17-Apr-09 31-Dec-11 0777 EMERLITA P. PALANG Bd. Res. No. 69 dtd. June 5, 2012 5-Jun-12 31-Dec-14 2566 EMERSON MADRIDEO MATURGO Bd. Res. No. 08 dtd. August 13, 2014 13-Aug-14 31-Dec-16 3200 EMIL BARTOLOME BERNABE Bd Res. No. 48 dtd. Feb. 11, 2013 11-Feb-13 31-Dec-15 Page 154 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of June 06, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS 3643 EMILIA B. ROMERO REFERENCE (BR NO. / DATE) VALIDITY From REMARKS To Bd Res. No. 08 dtd. Jan. 9, 2008 9-Jan-08 31-Dec-10 Br. Res. No. 94 dtd. July 8, 2015 8-Jul-15 31-Dec-17 2987 EMILIA GLADYS S. DE JESUS Bd. Res. No. 226 dtd. Dec. 1, 2015 1-Jan-16 31-Dec-18 2869 EMILIA GUILALAS SANTOS Bd. Res. No. 201 dtd. November 2, 2015 1-Jan-16 31-Dec-18 3041 EMILIA ONG SANTOS Bd Res. No. 271 dtd. Dec. 28, 2015 1-Jan-16 31-Dec-18 5298 EMILIA SY ONG Bd. Res. No. 187 dtd. Oct. 14, 2015 1-Jan-16 31-Dec-18 5056 EMILIANA GLORIOSO MAURICIO Bd. Res. No. 62 dtd. July 8, 2015 8-Jul-15 31-Dec-17 Bd. Res. No. 17 dtd. Mar. 4, 2009 4-Mar-09 31-Dec-11 Bd. Res. No. 90 dtd. Oct. 11, 2011 11-Oct-11 31-Dec-13 Bd. Res. No. 194 dtd. October 24, 2012 1-Jan-13 31-Dec-15 5818 EMILIA C. SALONGA 1162 EMILIANO CORTEZ CANLAS 4960 EMILIANO DE LA CRUZ MACALAGAY 1702 EMILIANO G. LORENZO, JR. 2347 EMILIE B. BIGBIG 4817 EMILIO BAYANG PANGANIBAN, JR. Page 155 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of June 06, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS 5398 EMILIO CASTRO BAUTISTA REFERENCE (BR NO. / DATE) VALIDITY From Bd. Res. No. 2246 dtd. Dec. 1, 2015 REMARKS To 1-Jan-16 31-Dec-18 1110 EMILIO G. JISON, JR. 1603 EMILIO M. PIANSAY 1959 EMILY C. ABELLA 1141 EMILY C. GAGALAC Bd. Res. No. 08 dtd. August 13, 2014 13-Aug-14 31-Dec-16 2302 EMILY F. ESPINEDA Bd. Res. No. 59 dtd. Mar. 23, 2010 23-Mar-10 31-Dec-12 0357 EMILY L. CAILLES LO Bd. Res. No. 62 dtd. Dec. 29, 2014 1-Jan-15 31-Dec-17 4398 EMILY L. GUANZON Bd. Res. No. 25 dtd. Mar. 4, 2009 4-Mar-09 31-Dec-11 3256 EMILY M. ORION Bd Res. No. 125 dtd. Sept. 17, 2007 17-Sep-07 31-Dec-09 4387 EMILY V. RAMOS Bd. Res. No. 47 dtd. Dec. 29, 2014 1-Jan-15 31-Dec-17 0999 EMILY I. DIMARANAN 2076 EMILYN T. TANSIONGKUN Page 156 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of June 06, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS REFERENCE (BR NO. / DATE) VALIDITY From REMARKS To 0483 EMMA NARBAY CEQUIÑA Bd. Res. No. 08 dtd. Feb. 9, 2016 9-Feb-16 31-Dec-18 1506 EMMA B. CASACLANG Bd. Res. No. 37 dtd. December 19, 2014 1-Jan-15 31-Dec-17 2098 EMMA C. ROSALES Bd. Res. No. 80 dtd. April 16, 2013 16-Apr-13 31-Dec-15 Bd. Res. No. 265 dtd. Dec. 21, 2015 1-Jan-16 31-Dec-18 1715 EMMA P. ABELLANOSA-NIEVA Bd. Res. No. 133 dtd. July 18, 2008 18-Jul-08 31-Dec-10 4467 EMMA R. DIAZ Bd. Res. No. 39 dtd. Mar. 6, 2009 6-Mar-09 31-Dec-11 2516 EMMA TAN LUCERO Bd. Res. No. 39 dtd. Dec.19, 2014 1-Jan-15 31-Dec-17 4064 EMMA Y. YANGA Bd. Res. No. 113 dtd. May 21, 2008 21-May-08 31-Dec-10 8-Jul-15 31-Dec-17 1976 EMMA H. LIM 0461 EMMA L. ALON-MARFIL 0007 EMMA OPINION-RAMOS 5122 EMMANUEL ASUNCION SALAZAR Bd. Res. No. 61 dtd. July 8, 2015 Page 157 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of June 06, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS 5904 EMMANUEL CARABIO VILLANUEVA REFERENCE (BR NO. / DATE) Br. Res. No. 138 dtd. August 14, 2015 VALIDITY From REMARKS To 14-Aug-15 31-Dec-17 Bd. Res. No. 153 dtd. Sept. 9, 2013 1-Jan-14 31-Dec-16 4871 EMMANUEL G. LAZARO Bd. Res. No. 08 dtd. February 8, 2011 8-Feb-11 31-Dec-13 5907 EMMANUEL GIGANTONE HEÑORGA Br. Res. No. 139 dtd. August 14, 2015 14-Aug-15 31-Dec-17 0912 EMMANUEL JASON TAJONERA MENDOZA Bd. Res. No. 33 dtd. Jan. 23, 2013 23-Jan-13 31-Dec-15 1769 EMMANUEL LUNA DUKA Bd. Res. No. 274 dtd. Dec. 18, 2013 18-Dec-13 31-Dec-15 2952 EMMANUEL MILLENA FLORECE Bd Res. No. 27 dtd. Feb. 9, 2016 1-Jan-16 31-Dec-18 1077 EMMANUEL MONDRAGON TIONGSON Bd. Res. No. 08 dtd. Feb. 8, 2011 8-Feb-11 31-Dec-13 Bd. Res. No. 117 dtd. Dec. 22, 2011 1-Jan-12 31-Dec-14 0891 EMMANUEL CARO SANTIAGO 2286 EMMANUEL Q. CADUNGOG 4468 EMMANUEL RABE DAGDAG Page 158 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of June 06, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS REFERENCE (BR NO. / DATE) VALIDITY From REMARKS To Bd. Res. No. 202 dtd. November 2, 2015 2-Nov-15 31-Dec-17 1658 EMMANUEL TORAL MIRANDA Bd. Res. No. 249 dtd. Dec. 14, 2015 01-Jan-16 31-Dec-18 2002 EMMANUEL V. MANANZAN Bd. Res. No. 60 dtd. Mar. 23, 2010 23-Mar-10 31-Dec-12 Br. Res. No. 18 dtd. February 2, 2015 2-Feb-15 31-Dec-17 Bd Res. No. 10 dtd. Jan. 9, 2008 9-Jan-08 31-Dec-10 5825 EMMANUELLE MANAOIS DE LA CRUZ Br. Res. No. 95 dtd. July 8, 2015 8-Jul-15 31-Dec-17 5927 EMMY TESSALU SANCHEZ BUNIEL Br. Res. No. 148 dtd. August 17, 2015 17-Aug-15 31-Dec-17 3759 EMMANUEL RAVELO GARCIA 0060 EMMANUEL S. YU 5640 EMMANUEL VILORIA PERALTA 3659 EMMANUEL Y. RECARRO 2601 ENCARNACION F. BAUTISTA - JAEN Bd. Res. No. 186 dtd. Oct 14, 2015 1-Jan-16 31-Dec-18 4187 ENDRIGA, MANANGU & ASSOCIATES Bd. Res. No. 236 dtd. Oct. 29, 2013 1-Jan-14 31-Dec-16 2224 ENITA U. CAJIGAL Bd. Res. No. 75 dtd. July 8, 2015 8-Jul-15 31-Dec-17 Bd. Res. No. 199 dtd. Oct. 29, 2013 1-Jan-14 31-Dec-16 4898 ENNALYN DIMLA LIMIN Page 159 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of June 06, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS 5362 ENRICO ANTONIO BLAS 0658 ENRICO BENEGAS REYES REFERENCE (BR NO. / DATE) VALIDITY From REMARKS To Bd. Res. No. 132 dtd. August 11, 2015 1-Jan-16 31-Dec-18 Bd. Res. No. 120 dtd. July 24, 2015 24-Jul-15 31-Dec-17 28-Aug-13 31-Dec-15 5328 ENRICO C. MENDOZA Bd. Res. No. 129 dtd. August 28, 2013 3457 ENRICO N. BULATAO Bd Res. No. 161 dtd. Oct. 8, 2007 8-Oct-07 31-Dec-09 Br. Res. No. 127 dtd. June 6, 2017 6-Jun-16 31-Dec-18 2705 ENRICO SARTO QUEZADA Bd. Res. No. 97 dtd. August 13, 2012 1-Jan-13 31-Dec-15 2725 ENRICO TARGA PIZARRO Bd. Res. No. 146 dtd. Sept. 9, 2013 9-Sep-13 31-Dec-15 CANCELLED Bd Res. No. 99 dtd. Sept. 11, 2007 11-Sep-07 31-Dec-09 Bd. Res. No. 51 dtd. Feb. 18, 2016 18-Feb-16 31-Dec-18 Bd. Res. No. 62 dtd. Dec. 29, 2014 1-Jan-15 31-Dec-17 6167 ENRICO NEPOMUCENO ADVINCULA 2287 ENRIQUE A. SALAO 3134 ENRIQUE C. SAMONTE 1920 ENRIQUE C. TE 2567 ENRIQUE CASTRO CUNANAN 0208 ENRIQUE E. PARILLA 2077 ENRIQUE LORES MORENO Page 160 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of June 06, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS REFERENCE (BR NO. / DATE) VALIDITY From REMARKS To 0702 ENRIQUE SALENGA VALERIO Bd. Res. No. 224 dtd. Dec. 1, 2015 1-Jan-16 31-Dec-18 0446 ENRIQUE SANTIAGO GUERRA, JR. Bd. Res. No. 186 dtd. Oct. 14, 2015 1-Jan-16 31-Dec-18 0346 ENRIQUE TORAL BAUTISTA Bd. Res. No. 228 dtd. Dec. 1, 2015 1-Jan-16 31-Dec-18 0425 EPETACIO DANIOLA CORTEZ, JR. Bd. Res. No. 25 dtd. Feb. 9, 2016 9-Feb-16 31-Dec-18 2504 EPIFANIA S. BAGUIO Bd. Res. No. 62 dtd. July 8, 2015 8-Jul-15 31-Dec-17 2706 EPIMACO VERANO DENSING III Bd. Res. No. 144 dtd. Dec. 2, 2010 2-Dec-10 31-Dec-12 1426 ERIBERT S. PADILLA AND CO. Bd. Res. No. 05 dtd. August 13, 2014 13-Aug-14 31-Dec-16 2578 ERIC CRUZ YUMUL Bd. Res. No. 269 dtd. Dec. 28, 2015 1-Jan-16 31-Dec-18 6153 ERIC LOU C. DACER Br. Res. No. 119 dtd. May 5, 2016 5-May-16 31-Dec-18 5565 ERIC MALABANAN VILLAMAR Bd. Res. No. 25 dtd. Dec. 19, 2014 19-Dec-14 31-Dec-16 4952 ERIC MARTIN ENRIQUEZ Bd. Res. No. 156 dtd. Sept. 27, 2013 1-Jan-14 31-Dec-16 Page 161 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of June 06, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS REFERENCE (BR NO. / DATE) VALIDITY From REMARKS To 2901 ERICH C. ACABADO Bd Res. No. 80 dtd. April 14, 2010 14-Apr-10 31-Dec-12 4388 ERICK ANDREW RESUELLO OLONAN Bd. Res. No. 120 dtd. July 24, 2015 24-Jul-15 31-Dec-17 5655 ERICKSON MAPILE QUIJANO Br. Res. No. 23 dtd. February 4, 2015 4-Feb-15 31-Dec-17 5536 ERICSON CRUZ GEMZON, JR. Bd. Res. No. 07 dtd. August 13, 2014 13-Aug-14 31-Dec-16 Bd Res. No. 87 dtd. Sept. 11, 2007 11-Sep-07 31-Dec-09 Bd. Res. No. 220 dtd. Dec. 1, 2015 1-Jan-16 31-Dec-18 1493 ERLINDA ABAYA - MONTALBO Bd. Res. No. 55 dtd. Mar. 18, 2008 18-Mar-08 31-Dec-10 1873 ERLINDA B. CUHANAP-ABAJA Bd. Res. No. 72 dtd. July 8, 2015 8-Jul-15 31-Dec-17 1544 ERLINDA C. REJANTE Bd. Res. No. 158 dtd. Sept. 5, 2008 5-Sep-08 31-Dec-10 3040 ERLINA S. BENITEZ 1452 ERLINDA B. MALIG 2169 ERLINDA A. ARENAS 0146 ERLINDA A. CASIPLE Page 162 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of June 06, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS 1111 ERLINDA C. VICERAL REFERENCE (BR NO. / DATE) VALIDITY From REMARKS To Bd. Res. No. 33 dtd. Jan. 28, 2008 28-Jan-08 31-Dec-10 Bd. Res. No. 59 dtd. Dec. 29, 2014 1-Jan-15 31-Dec-17 1434 ERLINDA CONCEPCION SAN ESTEBAN Bd. Res. No. 316 dtd. Dec. 27, 2013 1-Jan-14 31-Dec-16 3245 ERLINDA CONTRERAS BELTRAN Bd Res. No. 124 dtd. Sept. 17, 2007 17-Sep-07 31-Dec-09 Bd. Res. No. 239 dtd. December 4, 2015 4-Dec-15 31-Dec-17 0564 ERLINDA M. HENSON Bd. Res. No. 43 dtd. Jan. 28, 2008 28-Jan-08 31-Dec-10 3559 ERLINDA MANGLALLAN SANTIAGO Bd. Res. No. 188 dtd. October 14, 2015 1-Jan-16 31-Dec-18 0778 ERLINDA MEDRANO SANTIAGO-HIPOLITO Bd. Res. No. 132 dtd. August 11, 2015 1-Jan-16 31-Dec-18 1604 ERLINDA P. BAYONA Bd. Res. No. 251 dtd. Nov. 11, 2013 1-Jan-14 31-Dec-16 1943 ERLINDA P. CAGAANAN Bd. Res. No. 120 dtd. Oct. 26, 2009 26-Oct-09 31-Dec-11 0563 ERLINDA P. REYES Bd. Res. No. 60 dtd. Sept. 11, 2006 1-Jan-07 31-Dec-09 5086 ERLINDA CARREON BUSALLA 0990 ERLINDA G. COMINES 5191 ERLINDA G. DATU Page 163 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of June 06, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS REFERENCE (BR NO. / DATE) VALIDITY From REMARKS To 1932 ERLINDA SANTOS OPINALDO Bd. Res. No. 59 dtd. December 29, 2014 1-Jan-15 31-Dec-17 3367 ERLINDA T. DURITAN Bd. Res. No. 186 dtd. Oct. 14, 2015 1-Jan-16 31-Dec-18 2835 ERLINDA T. RAMOS Bd Res. No. 112 dtd. April 19, 2016 19-Apr-16 31-Dec-18 4875 ERLINDA T. TANTOCO Bd. Res. No. 203 dtd. Oct. 29, 2013 1-Jan-14 31-Dec-16 5115 ERLINDA V. MISSION Bd. Res. No. 35 dtd. December 19, 2014 1-Jan-15 31-Dec-17 3330 ERLINDA VICENTE FONTANILLA Bd Res. No. 84 dtd. April 14, 2010 14-Apr-10 31-Dec-12 0656 ERLINDO NACIONALES LICUP Bd. Res. No. 170 dtd. Sept. 27, 2013 1-Jan-14 31-Dec-16 0182 ERMA YU DARUNDAY Bd. Res. No. 347 dtd. Dec. 27, 2013 1-Jan-14 31-Dec-16 4797 ERMALYN CHAY REYES Bd. Res. No. 84 dtd. April 16, 2013 16-Apr-13 31-Dec-15 5235 ERMELINDA DE CASTRO DEE ONG Bd. Res. No. 132 dtd. August 11, 2015 1-Jan-16 31-Dec-18 Bd. Res. No. 25 dtd. Mar. 4, 2009 4-Mar-09 31-Dec-11 27-Dec-13 31-Dec-15 4399 ERMELINDA S. DEOCARIZA 5465 ERMIN G. GRANADA Bd. Res. No. 309 dtd. Dec. 27, 2013 Page 164 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of June 06, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS REFERENCE (BR NO. / DATE) VALIDITY From REMARKS To 4145 ERMINDA F. LOZANO Bd. Res. No. 136 dtd. July 18, 2008 18-Jul-08 31-Dec-10 2265 ERNANITA DE LEON CABEBE Bd. Res. No. 89 dtd. March 31, 2016 31-Mar-16 31-Dec-18 Bd. Res. No. 12 dtd. Jan. 29, 2007 29-Jan-07 31-Dec-09 Bd. Res. No. 79 dtd. July 8, 2015 8-Jul-15 31-Dec-17 0474 ERNESTO B. PIANSAY, JR. Bd. Res. No. 69 dtd. Sept. 6, 2007 6-Sep-07 31-Dec-09 2972 ERNESTO C. EULALA Bd Res. No. 78 dtd. Sept. 11, 2007 11-Sep-07 31-Dec-09 2078 ERNESTO CABUSAY ENRIQUEZ Bd. Res. No. 41 dtd. Dec. 19, 2014 1-Jan-15 31-Dec-17 3293 ERNESTO CENTENO ALCANTARA Bd Res. No. 79 dtd. Mar. 28, 2016 28-Mar-16 31-Dec-18 0167 ERNANITA T. TISADO 2602 ERNEST C. BLANCAS 2517 ERNEST REYNALD L. TAN 2451 ERNESTINA S. CALIOS 2466 ERNESTO A. CALALUAN Page 165 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of June 06, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS REFERENCE (BR NO. / DATE) VALIDITY From REMARKS To 3784 ERNESTO D. ADUCA Bd. Res. No. 38 dtd. Jan. 28, 2008 28-Jan-08 31-Dec-10 2851 ERNESTO G. DELA PAZ Bd Res. No. 56 dtd. Sept. 06, 2007 6-Sep-07 31-Dec-09 2788 ERNESTO GALANG LINDO Bd Res. No. 14 dtd. Jan. 8, 2013 8-Jan-13 31-Dec-15 4707 ERNESTO GARCIA DE ASIS, JR. Bd. Res. No.43 dtd. Mar. 23, 2010 23-Mar-10 31-Dec-12 3046 ERNESTO MALLANNAO APOSTOL Bd Res. No. 165 dtd. Sept. 17, 2015 1-Jan-16 31-Dec-18 1545 ERNESTO MARZO FARIÑAS Bd. Res. No. 196 dtd. Oct. 29, 2013 1-Jan-14 31-Dec-16 4148 ERNESTO MORAN NAVARRETE Bd. Res. No. 110 dtd. Apr. 15, 2016 1-Jan-17 31-Dec-19 3719 ERNESTO N. GAPASIN Bd Res. No. 24 dtd. Jan. 28, 2008 28-Jan-08 31-Dec-10 4082 ERNESTO P. DISTOR Bd. Res. No. 09 dtd. Feb. 2, 2015 2-Feb-15 31-Dec-17 3740 ERNESTO P. PORCINCULA Bd. Res. No. 29 dtd. Jan. 28, 2008 28-Jan-08 31-Dec-10 8-Jul-15 31-Dec-17 0356 ERNESTO L. MANORIÑA 1770 ERNESTO M. MACABATA 5826 ERNESTO PAHAYAHAY MORENO Br. Res. No. 95 dtd. July 8, 2015 Page 166 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of June 06, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS 5460 ERNESTO R. MORANO REFERENCE (BR NO. / DATE) VALIDITY From REMARKS To Bd. Res. No. 267 dtd. Dec. 28, 2015 1-Jan-16 31-Dec-18 1582 ERNESTO RAPANAN PALACIO, JR. Bd. Res. No. 340 dtd. Dec. 27, 2013 1-Jan-14 31-Dec-16 1097 ERNESTO ROBLES MAALAT Bd. Res. No. 39(A) dtd. March 4, 2015 3768 ERNESTO S. HAPOR II Bd. Res. No. 36 dtd. Jan. 28, 2008 28-Jan-08 31-Dec-10 Br. Res. No. 48 dtd. March 12, 2015 12-Mar-15 31-Dec-17 3246 ERNESTO VALDEZ GORDOVEZ Bd. Res. No. 184 dtd. Oct. 13, 2015 1-Jan-16 31-Dec-18 3357 ERNESTO VINUYA PUNZALAN Bd Res. No. 189 dtd. Oct. 14, 2015 1-Jan-16 31-Dec-18 1112 ERNESTO ZAFRA ORBE Bd. Res. No. 144 dtd. Sept. 9, 2013 1-Jan-14 31-Dec-16 2953 ERNIE LUTIVO TAN Bd. Res. No. 273 dtd. Dec. 28, 2015 1-Jan-16 31-Dec-18 2397 ERROL D. JAVIER Bd. Res. No. 64 dtd. Feb. 19, 2016 19-Feb-16 31-Dec-18 Bd. Res. No. 38 dtd. Feb. 11, 2016 11-Feb-16 31-Dec-18 5687 ERNESTO S. PEDRO, JR. 5355 ERROL MADULA LAGUMBAY 31-Dec-17 03-04-015 Page 167 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of June 06, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS REFERENCE (BR NO. / DATE) VALIDITY From REMARKS To 2065 ERVIN C. BIONGAN Bd. Res. No. 144 dtd. August 17, 2015 17-Aug-15 31-Dec-17 3960 ERWIN J. TUNGOL Bd. Res. No. 81 dtd. April 10, 2008 10-Apr-08 31-Dec-10 3809 ERWIN S. CARREON Bd. Res. No. 40 dtd. Jan. 28, 2008 28-Jan-08 31-Dec-10 4013 ERWIN S. CRUZ Bd. Res. No. 96 dtd. May 12, 2008 12-May-08 31-Dec-10 4539 ERWIN VINCENT GUIBAO ALCALA Bd. Res. No. 70 dtd. May 5, 2009 5-May-09 31-Dec-11 1689 ESGANA, MIRANDA-ESGANA & ASSOCIATES Bd. Res. No. 108 dtd. June 4, 2013 1-Jan-14 31-Dec-16 3294 ESMENIA P. BATALLONES Bd Res. No. 56 dtd. Mar. 23, 2010 23-Mar-10 31-Dec-12 4698 ESPERANZA AMON ISLA Bd. Res. No. 06 dtd. Jan. 26, 2015 26-Jan-15 31-Dec-17 4345 ERWIN BOKO NAVAREZ 2225 ERWIN D. ROXAS 1453 ERWIN D. VERIAL Page 168 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of June 06, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS REFERENCE (BR NO. / DATE) VALIDITY From REMARKS To 1507 ESPERANZA F. ALBARACIN 4423 ESPERANZA LLEDO RAMOS Bd. Res. No. 29 dtd. Mar. 4, 2009 4-Mar-09 31-Dec-11 3544 ESTEFANIA D. TUMBALI Bd Res. No. 181 dtd. Nov. 6, 2007 6-Nov-07 31-Dec-09 0319 ESTELA G. PASCUAL Bd. Res. No. 09 dtd. Feb. 2, 2015 2-Feb-15 31-Dec-17 4149 ESTELA P. AGAPITO Bd. Res. No. 139 dtd. July 18, 2008 18-Jul-08 31-Dec-10 2968 ESTELITA D. BELLO Bd Res. No. 72 dtd. Sept. 11, 2007 11-Sep-07 31-Dec-09 Bd. Res. No. 40 dtd. February 11, 2013 11-Feb-13 31-Dec-15 Bd. Res. No. 196 dtd. Oct. 29, 2013 1-Jan-14 31-Dec-16 Bd. Res. No. 62 dtd. April 26, 2011 26-Apr-11 31-Dec-13 1992 ESPIRITU & DE JESUS 5269 ESTELITA IMPERIAL MAGPALI 3741 ESTELITA L. SANTANA 2142 ESTELLE M. VILLAS 1163 ESTER A. MOYA Page 169 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of June 06, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS REFERENCE (BR NO. / DATE) VALIDITY From REMARKS To 3560 ESTER BERNAT TIONGSON Bd Res. No. 185 dtd. Nov. 6, 2007 6-Nov-07 31-Dec-09 2870 ESTER OLLER MILO Bd Res. No. 198 dtd. November 2, 2015 1-Jan-16 31-Dec-18 0562 ESTER PASCUAL CLARETE Bd. Res. No. 238 dtd. Dec. 4, 2015 1-Jan-16 31-Dec-18 1418 ESTER R. REBANAL Bd. Res. No. 07 dtd. August 13, 2014 13-Aug-14 31-Dec-16 4743 ESTER RACHEL M. SY Bd. Res. No.72 dtd. Mar. 26, 2010 26-Mar-10 31-Dec-12 Bd. Res. No. 02 dtd. January 8, 2013 8-Jan-13 31-Dec-15 3613 ESTER Y. GORDON Bd Res. No. 04 dtd. Jan. 9, 2008 9-Jan-08 31-Dec-10 0387 ESTERLINA B. GEVERA Bd. Res. No. 240 dtd. Dec. 4, 2015 1-Jan-16 31-Dec-18 5209 ESTER S. FLORENDO 1816 ESTHER C. LEE - TRIMAÑEZ 2452 ESTHER P. EUROPA Page 170 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of June 06, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS REFERENCE (BR NO. / DATE) VALIDITY From REMARKS To 2942 ESTRELITA BALINO SEGUNDO Bd Res. No. 29 dtd. Feb. 12, 2010 12-Feb-10 31-Dec-12 0683 ESTRELLA ARBOLEDA BALLEDOS Bd. Res. No. 40 dtd. Dec. 19, 2014 19-Dec-14 31-Dec-16 0561 ESTRELLA C. BOLA Bd. Res. No. 43 dtd. Feb. 11, 2013 11-Feb-13 31-Dec-15 2902 ESTRELLA M. GAN Bd Res. No. 62 dtd. Sept. 06, 2007 6-Sep-07 31-Dec-09 0227 ESTRELLA S. ANDRES Bd. Res. No. 145 dtd. Dec. 2, 2010 1-Jan-11 31-Dec-13 3561 ESTRELLA T. PINEDA Bd Res. No. 07 dtd. Jan. 27, 2010 27-Jan-10 31-Dec-12 1052 ESTRELLITA ENTIENZA ROBLE Bd. Res. No. 160 dtd. Sept. 27, 2013 1-Jan-14 31-Dec-16 Bd. Res. No. 238 dtd. Dec. 4, 2015 1-Jan-16 31-Dec-18 01-Jan-16 31-Dec-18 5416 ETHEL DILAO QUINIO 0093 ETHEL E. CODIÑERA Bd. Res. No. 245 dtd. December 14, 2015 4839 ETHEL O. COLINA Bd. Res. No. 141 dtd. Dec. 2, 2010 2-Dec-10 31-Dec-12 6003 ETP AND ASSOCIATES Br. Res. No. 252 dtd. December 14, 2015 14-Dec-15 31-Dec-17 Page 171 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of June 06, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS REFERENCE (BR NO. / DATE) VALIDITY From REMARKS To 0368 EUBERTO J. GARAY Bd. Res. No. 16 dtd. Jan. 14, 2008 14-Jan-08 31-Dec-10 1007 EUFEMIA C. CEGUERA Bd. Res. No. 08 dtd. August 13, 2014 13-Aug-14 31-Dec-16 4594 EUFRACIO CADANG ROCAMORA Bd. Res. No. 44 dtd. March 11, 2015 11-Mar-15 31-Dec-17 1454 EUFRECINA PASCUA CARMEN Bd. Res. No. 53 dtd. Dec. 29, 2014 1-Jan-15 31-Dec-17 1860 EUFROCINA B. TAROBAL Bd. Res. No. 273 dtd. Dec. 28, 2015 28-Dec-15 31-Dec-17 2588 EUFROCINA BERDAN CONCEPCION Bd. Res. No. 239 dtd. Dec. 4, 2015 1-Jan-16 31-Dec-18 1727 EUFROCINA C. LIRIO Bd. Res. No. 79 dtd. July 8, 2015 8-Jul-15 31-Dec-17 3412 EUGENE C. CABREZA Bd Res. No. 153 dtd. Oct. 3, 2007 3-Oct-07 31-Dec-09 Partner of Mateo, Pulido, Ramos and Co. Acreditation No. 3601 0094 EUGENE T. MATEO 0042 EUGENIA AQUINO DEL ROSARIO Bd. Res. No. 60 dtd. Feb. 19, 2016 19-Feb-16 31-Dec-18 1677 EUGENIA GO-ALCANTARA-CRUZ Bd. Res. No. 49 dtd. Jan. 28, 2008 28-Jan-08 31-Dec-10 Page 172 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of June 06, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS REFERENCE (BR NO. / DATE) VALIDITY From REMARKS To 0684 EUGENIA R. DIAZ 3977 EUGENIA SERRANO SERAFICA Bd. Res. No. 09 dtd. Feb. 2, 2015 3961 EUGENIO LUGAY CUYOS, JR. 2-Feb-15 31-Dec-17 Bd. Res. No. 47 dtd. March 12, 2015 12-Mar-15 31-Dec-17 3393 EUGENIO MANLAGÑIT MAGTAGÑOB, JR. Bd Res. No. 273 dtd. Dec. 28, 2015 1-Jan-16 31-Dec-18 1694 EUGENIO O. DALAUTA Bd. Res. No. 24 dtd. Feb. 25, 2011 25-Feb-11 31-Dec-13 1145 EUGENIO SALOMEO OTIC, JR. Bd. Res. No. 265 dtd. Dec. 9, 2013 1-Jan-14 31-Dec-16 1008 EUGENIO VALENCIA BALAGAT Bd. Res. No. 224 dtd. Dec. 1, 2015 1-Jan-16 31-Dec-18 3311 EULOGIO C. LIM Bd. Res. No. 135 dtd. Sept. 25, 2012 1-Jan-13 31-Dec-15 2050 EUNICE ACOBA AKILIT Bd. Res. No. 165 dtd. Sept. 17, 2015 17-Sep-15 31-Dec-17 0772 EULALIO J. MINERVA & CO. 2398 EULOGIA V. ENRIQUEZ Page 173 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of June 06, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS REFERENCE (BR NO. / DATE) VALIDITY From REMARKS To 0168 EUNICE G. TIBUDAN 3116 EUREKA D. YCASIANO Bd Res. No. 09 dtd. Feb. 2, 2015 2-Feb-15 31-Dec-17 4691 EUSEBIO CADURNA INTING Bd. Res. No. 177 dtd. Oct. 22, 2012 1-Jan-13 31-Dec-15 2541 EUTIQUIO F. FAMATIGAN Bd. Res. No. 17 dtd. Feb. 2, 2015 2-Feb-15 31-Dec-17 3967 EVA MARIE F. ATIENZA Bd. Res. No. 264 dtd. Dec. 9, 2013 1-Jan-14 31-Dec-16 3312 EVA NAVARRO CORDERO Bd Res. No. 21 dtd. February 9, 2016 9-Feb-16 31-Dec-18 1142 EVA VERONICA JOCSON Bd. Res. No. 156 dtd. Oct. 22, 2012 1-Jan-13 31-Dec-15 1143 EVALINDA I. GARCIA Bd. Res. No. 20 dtd. December 19, 2014 1-Jan-15 31-Dec-17 4711 EVALINE ROSE VILLAFLOR LOPEZ Bd. Res. No.48 dtd. Mar. 23, 2010 23-Mar-10 31-Dec-12 1771 EUSEBIO C. ESPANOL, JR. 0186 EVAGELINE C. BASIG 2505 EVAGELINE F. FETICIO Page 174 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of June 06, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS REFERENCE (BR NO. / DATE) VALIDITY From REMARKS To 4434 EVAN L. REBADULLA Bd. Res. No. 06 dtd. Feb. 8, 2012 8-Feb-12 31-Dec-14 1806 EVANGELINE EDROSA AGCAOILI Bd. Res. No. 24 dtd. Feb. 20, 2012 20-Feb-12 31-Dec-14 1475 EVANGELINE REYES VILLALOBOS Bd. Res. No. 164 dtd. Sept. 27, 2013 1-Jan-14 31-Dec-16 Bd. Res. No. 201 dtd. November 2, 2015 1-Jan-16 31-Dec-18 4540 EVANGELINE BESA CABUYADAO Bd. Res. No. 63 dtd. July 8, 2015 8-Jul-15 31-Dec-17 3096 EVANGELINE ESPEJO MARA Bd Res. No. 79 dtd. April 14, 2010 14-Apr-10 31-Dec-12 Bd. Res. No. 48 dtd. Feb. 17, 2016 17-Feb-16 31-Dec-18 3348 EVANGELINE G. MURAO Bd Res. No. 269 dtd. Dec. 28, 2015 1-Jan-16 31-Dec-18 3996 EVANGELINE M. REYES Bd. Res. No. 90 dtd. April 17, 2008 17-Apr-08 31-Dec-10 1164 EVANGELINE M. VILLESIS Bd. Res. No. 27 dtd. July 15, 2009 1854 EVANGELINE PARACUELLES JAMILI Bd. Res. No. 187 dtd. Oct. 14, 2015 14-Oct-15 31-Dec-17 5240 EVANGELINE ANG SOMERA 4814 EVANGELINE FABRO DELOS SANTOS Page 175 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of June 06, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS 4971 EVANGELINE PASCUAL DEL ROSARIO REFERENCE (BR NO. / DATE) VALIDITY From REMARKS To Bd. Res. No. 192 dtd. Oct. 29, 2013 1-Jan-14 31-Dec-16 4411 EVANGELINE R. BALOLOY Bd. Res. No. 28 dtd. Mar. 4, 2009 4-Mar-09 31-Dec-11 4110 EVANGELINE R. PADILLA Bd. Res. No. 121 dtd. June 4, 2008 4-Jun-08 31-Dec-10 3760 EVANGELINE S. GARCIA Bd. Res. No. 34 dtd. Jan. 28, 2008 28-Jan-08 31-Dec-10 3841 EVANGELINE SANTOS JOSON Bd. Res. No. 154 dtd. Sept. 27, 2013 1-Jan-14 31-Dec-16 4744 EVANGELINE ZAMORA TECSON Bd. Res. No. 106 dtd. July 14, 2015 1-Jan-16 31-Dec-18 4060 EVANSUENDA S. RALLOS Bd. Res. No. 110 dtd. May 12, 2008 12-May-08 31-Dec-10 1716 EVELINA AMORES BALBON Bd. Res. No. 21 dtd. February 9, 2016 09-Feb-16 31-Dec-18 2769 EVELINA F. REYNO Bd Res. No. 228 dtd. Dec. 1, 2015 1-Jan-16 31-Dec-18 2125 EVANGELINE T. VITALES 0991 EVANGELINE UBANDO-AQUINO Page 176 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of June 06, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS REFERENCE (BR NO. / DATE) VALIDITY From REMARKS To 1296 EVELY L. CHUN - PENG 3236 EVELYN A. PILAPIL Bd. Res. No. 64 dtd. Feb. 19, 2016 19-Feb-16 31-Dec-18 2859 EVELYN ATON - PALARCA Bd Res. No.65 dtd. Mar. 26, 2010 26-Mar-10 31-Dec-12 1259 EVELYN B. ALVARADO Bd. Res. No. 172 dtd. Sept. 21, 2015 21-Sep-15 31-Dec-17 4732 EVELYN C. SANTOS Bd. Res. No.61 dtd. Mar. 23, 2010 23-Mar-10 31-Dec-12 1508 EVELYN DOMINGO MATILLANO Bd. Res. No. 158 dtd. Sept. 27, 2013 1-Jan-14 31-Dec-16 1053 EVELYN ECUBE ATIENZA Bd. Res. No. 232 dtd. Oct. 29, 2013 1-Jan-14 31-Dec-16 3117 EVELYN G. OCAMPO Bd Res. No. 97 dtd. Sept. 11, 2007 11-Sep-07 31-Dec-09 2079 EVELYN C. ABRERA 2506 EVELYN J. CAPARROSO Page 177 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of June 06, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS 5192 EVELYN JOY RAMIRO ESTRADA 2817 EVELYN LEAÑO FERNANDEZ REFERENCE (BR NO. / DATE) VALIDITY From REMARKS To Bd. Res. No. 120 dtd. May 17, 2016 17-May-16 31-Dec-18 Bd Res. No. 64 dtd. Feb. 19, 2016 19-Feb-16 31-Dec-18 4855 EVELYN M. RAVAL-SERAFIN Bd. Res. No. 03 dtd. February 8, 2011 8-Feb-11 31-Dec-13 5139 EVELYN MACARAEG SANTIAGO Bd. Res. No. 37 dtd. Dec. 19, 2014 1-Jan-15 31-Dec-17 0369 EVELYN MARTINEZ DINOPOL Bd. Res. No. 78 dtd. April 16, 2013 16-Apr-13 31-Dec-15 2399 EVELYN MIRANDA DELOS SANTOS Bd. Res. No. 79 dtd. April 14, 2010 14-Apr-10 31-Dec-12 3418 EVELYN N POZON PEDRAZA Bd Res. No. 247 dtd. Dec. 14, 2015 1-Jan-16 31-Dec-18 4588 EVELYN NEBRES - DEJAME Bd. Res. No. 01 dtd. Jan. 26, 2015 26-Jan-15 31-Dec-17 1379 EVELYN O. JAVIER Bd. Res. No. 162 dtd. Dec. 21, 2010 1-Jan-11 31-Dec-13 3438 EVELYN O. SALUDES Bd Res. No. 158 dtd. Oct. 8, 2007 8-Oct-07 31-Dec-09 2489 EVELYN OCIONES GALDONES Bd. Res. No. 22 dtd. Feb. 9, 2016 9-Feb-16 31-Dec-18 Page 178 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of June 06, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS REFERENCE (BR NO. / DATE) VALIDITY From REMARKS To 2780 EVELYN P. BIGTAS Bd Res. No. 48 dtd. Sept. 06, 2007 6-Sep-07 31-Dec-09 1921 EVELYN PACURIBOT BUTCON Bd. Res. No. 29 dtd. Dec 19, 2014 1-Jan-15 31-Dec-17 3796 EVELYN PULIDO ARENAS Bd. Res. No. 264 dtd. Dec. 9, 2013 1-Jan-14 31-Dec-16 2247 EVELYN Q. NUÑEZ Bd. Res. No. 38 dtd. Mar. 6, 2009 6-Mar-09 31-Dec-11 1678 EVELYN REYÑERA CABUG Bd. Res. No. 40(A) dtd. Mar. 4, 2015 4-Mar-15 31-Dec-17 4636 EVELYN RICARTE TIBON Bd. Res. No. 07 dtd. August 13, 2014 13-Aug-14 31-Dec-16 2440 EVELYN S. BAÑEZ Bd. Res. No. 288 dtd. Dec. 23, 2013 1-Jan-14 31-Dec-16 2875 EVELYN SOLIS REMO Bd Res. No. 28 dtd. December 19, 2014 19-Dec-14 31-Dec-16 1144 EVELYN PONCE ALINDOGAN Page 179 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of June 06, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS REFERENCE (BR NO. / DATE) VALIDITY From REMARKS To 4424 EVELYN SUMABAL OLMILLA Bd. Res. No. 22 dtd. Feb. 2, 2015 2-Feb-15 31-Dec-17 0565 EVELYN SUNGUEB CORPUZ Bd. Res. No. 196 dtd. November 2, 2015 1-Jan-16 31-Dec-18 3182 EVELYN T. LAU Bd Res. No. 196 dtd. Oct. 24, 2012 1-Jan-13 31-Dec-15 4527 EVELYNDA G. KARAMIHAN Bd. Res. No. 27 dtd. Feb. 9, 2016 9-Feb-16 31-Dec-18 1455 EVERCITO GADDI MANANSALA Bd. Res. No. 297 dtd. Dec. 27, 2013 1-Jan-14 31-Dec-16 3954 EVODIO GILOS GENELSA Bd. Res. No. 58 dtd. April 15, 2011 15-Apr-11 31-Dec-13 4708 EXEQUIEL M. AVENGOZA Bd. Res. No.43 dtd. Mar. 23, 2010 23-Mar-10 31-Dec-12 3842 EXEQUIEL REMOLAR RIÑON, JR. Bd. Res. No. 109 dtd. Apr. 15, 2016 15-Apr-16 31-Dec-18 4910 EXEQUIEL RICARDO MARTINEZ Bd. Res. No. 346 dtd. Dec. 27, 2013 1-Jan-14 31-Dec-16 Bd. Res. No. 348 dtd. Dec. 27, 2013 1-Jan-14 31-Dec-16 2051 EVRULFO P. SINGSON 1009 EXPEDITA A. SAVARIS Page 180 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of June 06, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS 6111 EZEQUIELA SISON MACARANAS REFERENCE (BR NO. / DATE) VALIDITY From REMARKS To Br. Res. No. 73 dtd. Mar. 28, 2016 28-Mar-16 31-Dec-18 0670 F. B. DEL ROSARIO JR., & CO. Bd. Res. No. 05 dtd. August 13, 2014 13-Aug-14 31-Dec-16 0880 F. LEAÑO & COMPANY Bd. Res. No. 05 dtd. August 13, 2014 13-Aug-14 31-Dec-16 0671 F. S. ANDRES & COMPANY Bd. Res. No. 218 dtd. Dec. 1, 2015 1-Jan-16 31-Dec-18 Bd. Res. No. 58 dtd. July 8, 2015 8-Jul-15 31-Dec-17 Bd. Res. No. 282 dtd. Dec. 23, 2013 1-Jan-14 31-Dec-16 Br. Res. No. 83 dtd. Mar. 31, 2016 31-Mar-16 31-Dec-18 2048 FAMATIGAN, FAMATIGAN & ASSOCIATES Bd. Res. No. 19 dtd. February 9, 2016 9-Feb-16 31-Dec-18 3637 FARAH LAO-GUISADIO Bd Res. No. 194 dtd. Oct. 29, 2013 1-Jan-14 31-Dec-16 2015 4-Mar-15 31-Dec-17 Bd. Res. No. 110 dtd. June 4, 2013 1-Jan-14 31-Dec-16 Bd. Res. No. 40 dtd. Jan. 28, 2008 28-Jan-08 31-Dec-10 0353 FABIAN & ASSOCIATES (Formerly: FABIAN-OMAÑA & CO.) 3797 FABIAN ORBON MENDEZ, JR. 6129 FAIRY ZYRENE GONZALES LIWAG FARCON MAGPANTAY AND ASSOCIATES Formerly: Bd. Res. No. 41(A) dtd. March 4, 2152 FARCON YUNGCO RAZ AND ASSOCIATES 4913 FARRAH BALBES GARDONES 3810 FARRAH S. DILAG Page 181 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of June 06, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS 4938 FARRALES, PEÑAFLOR, VILLALOBOS & CO. REFERENCE (BR NO. / DATE) VALIDITY From REMARKS To Bd. Res. No. 66 dtd. April 26, 2011 26-Apr-11 31-Dec-13 0509 FATIMA D. MIRABONA Bd. Res. No. 127 dtd. Sept. 20, 2007 20-Sep-07 31-Dec-09 2508 FATIMA TUPAS PERALTA Bd. Res. No. 131 dtd. August 11, 2015 11-Aug-15 31-Dec-17 3193 FAUSTINO T. OTANES, JR. Bd Res. No. 83 dtd. April 14, 2010 14-Apr-10 31-Dec-12 4469 FAUSTINO TAPANG FELICIANO Bd. Res. No. 84 dtd. August 13, 2012 13-Aug-12 31-Dec-14 2143 FE A. SUYAT-BULLECER Bd. Res. No. 20 dtd. December 19, 2014 1-Jan-15 31-Dec-17 27-Jan-16 31-Dec-18 0320 FAUSTINO C. GALUPO 5236 FE COLANNAY FELIPE Bd. Res. No. 04 dtd. January 27, 2016 4501 FE FERAS LANGCAUON Bd. Res. No. 37 dtd. Dec. 19, 2014 1-Jan-15 31-Dec-17 2798 FE GARCIA CASUPANAN Bd Res. No. 41(B) dtd. March 4, 2015 4-Mar-15 31-Dec-17 Bd. Res. No. 21 dtd. December 19, 2014 1-Jan-15 31-Dec-17 5123 FE MENDOZA SALONGA Page 182 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of June 06, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS REFERENCE (BR NO. / DATE) 1297 FE NIEVA JAMBALOS Bd. Res. No. 261 dtd. Dec. 9, 2013 3532 FE R. OCHOTORENA VALIDITY From REMARKS To 1-Jan-14 20-Dec-16 Bd Res. No. 73 dtd. July 1, 2011 1-Jul-11 31-Dec-13 Br. Res. No. 37 dtd. Feb. 9, 2016 9-Feb-16 31-Dec-18 4129 FE S. LOBREN Bd. Res. No. 134 dtd. July 18, 2008 18-Jul-08 31-Dec-10 1183 FE S. MENDOZA Bd. Res. No. 07 dtd. Jan. 26, 2009 26-Jan-09 31-Dec-11 3047 FE V. CANILAO Bd Res. No. 88 dtd. Sept. 11, 2007 11-Sep-07 31-Dec-09 4564 FEBES V. LABRADOR Bd. Res. No. 77 dtd. July 15, 2009 15-Jul-09 31-Dec-11 3728 FEDELINDA GAETOS BALAGBAG Bd. Res. No. 312 dtd. Dec. 27, 2013 1-Jan-14 31-Dec-16 0510 FEDELINE G. CRUZ Bd. Res. No. 269 dtd. Dec. 28, 2015 1-Jan-16 31-Dec-18 1717 FEDELITO ESGUERRA FELICIANO Bd. Res. No. 218 dtd. Oct. 29, 2013 1-Jan-14 31-Dec-16 6072 FE S. BERSAMIN 0419 FE. A. TIMONERA Page 183 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of June 06, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS 0095 FEDERICO IDOS PARAGAS REFERENCE (BR NO. / DATE) VALIDITY From REMARKS To Bd. Res. No. 170 dtd. Sept. 27, 2013 1-Jan-14 31-Dec-16 5990 FELIBETH R. MELCHOR Br. Res. No. 233 dtd. December 4, 2015 4-Dec-15 31-Dec-17 4716 FELICIA NIRZA FLORES Bd. Res. No. 09 dtd. Feb. 2, 2015 2-Feb-15 31-Dec-17 1010 FELICIANA F. VILLARIN Bd. Res. No. 162 dtd. Sept. 27, 2013 1-Jan-14 31-Dec-16 0835 FELICIANO D. ROQUE, JR. Bd. Res. No. 76 dtd. April 10, 2008 10-Apr-08 31-Dec-10 1274 FELICIANO GAPUZ FERNANDEZ Bd. Res. No. 314 dtd. Dec. 27, 2013 1-Jan-14 31-Dec-16 2614 FELICIANO OCTOBRE NIDOY, JR. Bd. Res. No. 222 dtd. Dec. 1, 2015 1-Jan-16 31-Dec-18 4210 FELICIANO SUNGA ALMAZORA, JR. Bd. Res. No. 337 dtd. Dec. 27, 2013 1-Jan-14 31-Dec-16 0008 FELICIDAD B. DIVA & CO. Bd. Res. No. 218 dtd. Dec. 1, 2015 1-Jan-16 31-Dec-18 3934 FELICIDAD PRONEBO VICTORIO Bd. Res. No. 152 dtd. Sept. 9, 2013 1-Jan-14 31-Dec-16 0484 FELICISIMA AVENA BALAGOT Bd. Res. No. 205 dtd. November 2, 2015 1-Jan-16 31-Dec-18 0924 FEDERICO P. BAJAR, JR. Page 184 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of June 06, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS 3358 FELICISIMA C. SARIA REFERENCE (BR NO. / DATE) VALIDITY From REMARKS To Bd Res. No. 146 dtd. Oct. 3, 2007 3-Oct-07 31-Dec-09 2904 FELICITO CRUZ RAMOS Bd Res. No. 17 dtd. Feb. 2, 2015 2-Feb-15 31-Dec-17 2170 FELINA S. BOX Bd. Res. No. 64 dtd. July 8, 2015 8-Jul-15 31-Dec-17 0828 FELINITA - I REVILLEZA BARROGA Bd. Res. No. 344 dtd. Dec. 27, 2013 27-Dec-13 31-Dec-15 4044 FELINO CASTILLO GARCIA Bd. Res. No. 41 dtd. Dec. 19, 2014 19-Dec-14 31-Dec-16 3373 FELINO I. MALIWAT Bd Res. No. 198 dtd. Oct. 24, 2012 1-Jan-13 31-Dec-15 4751 FELIPA CABAYLO CORREA Bd. Res. No. 08 dtd. August 13, 2014 13-Aug-14 31-Dec-16 1605 FELIPA CABUYAO CABUYAO Bd. Res. No. 269 dtd. Dec.18, 2013 18-Dec-13 31-Dec-15 4547 FELIPE AGONCILLO Bd. Res. No. 33 dtd. Feb. 29, 2012 29-Feb-12 31-Dec-14 8-Jul-15 31-Dec-17 0071 FELICITAS DELUMEN 5736 FELIPE DELMIGUEZ FADEROGAO Br. Res. No. 84 dtd. July 8, 2015 Page 185 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of June 06, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS 4230 FELIPE MALINAY BARCELON, JR. REFERENCE (BR NO. / DATE) VALIDITY From REMARKS To Bd. Res. No. 157 dtd. Sept. 5, 2008 5-Sep-08 31-Dec-10 1165 FELIPE T. CHUA Bd. Res. No. 71 dtd. June 5, 2012 5-Jun-12 31-Dec-14 0284 FELISA CHUA LIM Bd. Res. No. 196 dtd. November 2, 2015 1-Jan-16 31-Dec-18 3715 FELISA LACOPIA SAYAS Bd Res. No. 02 dtd. Jan. 26, 2015 26-Jan-15 31-Dec-17 1196 FELIX C. ENRIQUEZ Bd. Res. No. 24 dtd. Feb. 4, 2015 4-Feb-15 31-Dec-17 0758 FELIX COLINARES ORIO Bd. Res. No. 240 dtd. Dec. 4, 2015 1-Jan-16 31-Dec-18 0447 FELIX FLORES MIÑOZA Bd. Res. No. 179 dtd. Oct. 22, 2012 1-Jan-13 31-Dec-15 1001 FELIX HORDISTA GARSUTA, JR. Bd. Res. No. 08 dtd. Feb. 2, 2015 2-Feb-15 31-Dec-17 4346 FELIX MENDOZA DE CASTRO Bd. Res. No. 44 dtd. March 11, 2015 11-Mar-15 31-Dec-17 1239 FELIPE S. CALILONG 1419 FELIX D. CENA Page 186 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of June 06, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS REFERENCE (BR NO. / DATE) VALIDITY From REMARKS To 3247 FELIXBERTO PANSOY DE CASTRO Bd Res. No. 65 dtd. Feb. 19, 2016 19-Feb-16 31-Dec-18 2080 FELIZARDO BOU POLVOROSA Bd. Res. No. 59 dtd. April 17, 2009 17-Apr-09 31-Dec-11 3368 FELIZARDO TAQUEBAN SIDAYEN Bd Res. No. 61 dtd. Feb. 19, 2016 19-Feb-16 31-Dec-18 4513 FELMA F. FELARCA - MATIAS Bd. Res. No. 64 dtd. May 5, 2009 5-May-09 31-Dec-11 3524 FELMA NUYLES NARCE Bd Res. No. 48 dtd. Feb. 17, 2016 17-Feb-16 31-Dec-18 2226 FELMA S. SANCHEZ Bd. Res. No. 34 dtd. December 19, 2014 1-Jan-15 31-Dec-17 1054 FELOMINO SUNGCANG BELINARIO Bd. Res. No. 209 dtd. Oct. 29, 2013 1-Jan-14 31-Dec-16 2903 FELVIRINA C. CRUZ Bd Res. No. 62 dtd. Sept. 06, 2007 6-Sep-07 31-Dec-09 3878 FEMIE M. BITENG Bd. Res. No. 61 dtd.Mar. 18, 2008 18-Mar-08 31-Dec-10 0336 FERDINAND ABADILLA RODRIGUEZ Bd. Res. No. 164 dtd. Sept. 17, 2015 1-Jan-16 31-Dec-18 4223 FERDINAND DE ASIS PEÑAFLOR Bd. Res. No. 83 dtd. Oct. 11, 2011 11-Oct-11 31-Dec-13 4759 FERDINAND HERNANDEZ RAMOS Bd. Res. No. 107 dtd. June 4, 2013 4-Jun-13 31-Dec-15 Page 187 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of June 06, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS 4840 FERDINAND JAVIEN SAN DIEGO REFERENCE (BR NO. / DATE) VALIDITY From Bd. Res. No. 271 dtd. Dec. 28, 2015 REMARKS To 1-Jan-16 31-Dec-18 2770 FERDINAND M. SACMAR Bd Res. No. 27 dtd. Jan. 23, 2013 23-Jan-13 31-Dec-15 3065 FERDINAND MIRAYO BATOL Bd Res. No. 51 dtd. Dec. 29, 2014 1-Jan-15 31-Dec-17 4054 FERDINAND O. PASCUA Bd. Res. No. 109 dtd. May 12, 2008 12-May-08 31-Dec-10 0462 FERDINAND R. CASEDO 0625 FERDINAND S. BALIS 3274 FERDINAND SANARES REYES Bd Res. No. 34 dtd. Feb. 9, 2016 9-Feb-16 31-Dec-18 5754 FERMIN MABANSAG DOMINGO, JR. 2113 FERMIN N. PARONE Br. Res. No. 86 dtd. July 8, 2015 8-Jul-15 31-Dec-17 0992 FERMINIA C. BALDO- BIONSON Bd. Res. No. 08 dtd. Feb. 2, 2015 2-Feb-15 31-Dec-17 1223 FERNALYN M. TICAA 0456 FERNANDEZ, SANTOS & LOPEZ Mr. Lopes formed another partnership (Lopez & Co.). Page 188 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of June 06, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS REFERENCE (BR NO. / DATE) VALIDITY From REMARKS To 4774 FERNANDO DELOS SANTOS LAO Bd. Res. No. 206 dtd. November 2, 2015 1-Jan-16 31-Dec-18 3811 FERNANDO GUERRERO NAPASA Bd. Res. No. 325 dtd. Dec. 27, 2013 1-Jan-14 31-Dec-16 0864 FERNANDO OTILANO VIESCA, JR. Bd. Res. No. 54 dtd. Feb. 11, 2013 11-Feb-13 31-Dec-15 5688 FERNANDO SANTOS NUCUM, JR. Br. Res. No. 48 dtd. March 12, 2015 12-Mar-15 31-Dec-17 3-Oct-07 31-Dec-09 3369 FERNANDO V. MARCELLANA Bd Res. No. 147 dtd. Oct. 3, 2007 2112 FERRANDO SISON MENDOZA 0925 FIDEL FULGUERAS ERIVERA Bd. Res. No. 34 dtd. December 19, 2014 19-Dec-14 31-Dec-16 4191 FIDEL MATEO MAGNO, JR. Bd. Res. No. 300 dtd. Dec. 27, 2013 1-Jan-14 31-Dec-16 0512 FIDEL MEREGILLANO VALDEZ, JR. Bd. Res. No. 61 dtd. July 8, 2015 8-Jul-15 31-Dec-17 1875 FIDEL VALENZUELA LOMIBAO Bd. Res. No. 30 dtd. Dec. 19, 2014 1-Jan-15 31-Dec-17 3978 FIDELITO A. RUFIN Bd. Res. No. 86 dtd. April 15, 2008 15-Apr-08 31-Dec-10 Page 189 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of June 06, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS 3614 FIDES SALVE M. JAVIER REFERENCE (BR NO. / DATE) VALIDITY From REMARKS To Bd Res. No. 04 dtd. Jan. 9, 2008 9-Jan-08 31-Dec-10 5170 FIEL CABALLERO MARTINEZ Bd. Res. No. 117 dtd. May 5, 2016 5-May-16 31-Dec-18 5043 FIL LEANDRO A. CRUZ Bd. Res. No. 45 dtd. March 28, 2012 28-Mar-12 31-Dec-14 4856 FILADELFO NACAYTUNA IROY Bd. Res. No. 223 dtd. Oct. 29, 2013 1-Jan-14 31-Dec-16 Bd. Res. No. 182 dtd. Oct. 30, 2008 1-Jan-09 Cancelled Connected to Farrales, Peñaflor, Villalobos & 31-Dec-11 Co. under Board Resolution 66 dated April 26, 2011 1855 FILAMIE S. AGUILLON 2542 FILIPINA G. ALFAFARA 2244 FILIPINA SISGON FARRALES 5879 FILIPINA SISGON FARRALES Br. Res. No. 126 dtd. August 11, 2015 5302 FILMARK JUMALON BAO 11-Aug-15 31-Dec-17 Bd. Res. No. 187 dtd. Oct. 14, 2015 1-Jan-16 31-Dec-18 1728 FILOMENA G. PEREZ Bd. Res. No. 207 dtd. Oct. 29, 2013 1-Jan-14 31-Dec-16 2529 FILOMENA R. SANCHEZ Bd. Res. No. 166 dtd. Oct. 28, 2008 1-Jan-09 31-Dec-11 Bd. Res. No. 361 dtd. Dec. 27, 2013 27-Dec-13 31-Dec-15 5515 FILONILO SUNGA MACALINO Page 190 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of June 06, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS REFERENCE (BR NO. / DATE) VALIDITY From REMARKS To 3896 FILOTEA S. LEDESMA Bd. Res. No. 64 dtd. April 2, 2008 2-Apr-08 31-Dec-10 1203 FLOCERFINA C. SILVA Bd. Res. No. 321 dtd. Dec. 27, 2013 1-Jan-14 31-Dec-16 3968 FLOCERPIDA I. DIMATULAC Bd. Res. No. 83 dtd. April 15, 2008 15-Apr-08 31-Dec-10 1320 FLOR VALENTINO ISOLA Bd. Res. No. 156 dtd. Sept. 27, 2013 1-Jan-14 31-Dec-16 1298 FLOR S. MARASIGAN Bd. Res. No. 169 dtd. Sept. 27, 2013 1-Jan-14 31-Dec-16 1359 FLORA A. BRIONES Bd. Res. No. 07 dtd. August 13, 2014 13-Aug-14 31-Dec-16 1275 FLORA C. MENDOZA Bd. Res. No. 25 dtd. Jan. 28, 2008 28-Jan-08 31-Dec-10 3135 FLORA FRANCIA AYSON Bd Res. No. 79 dtd. April 14, 2010 14-Apr-10 31-Dec-12 0066 FLORA L. CAPILI Bd. Res. No. 38 dtd. Feb. 11, 2016 11-Feb-16 31-Dec-18 2227 FLORA NARCISA NACES - MATEO Bd. Res. No. 35 dtd. Dec. 19, 2014 1-Jan-15 31-Dec-17 0475 FLOR P. BAUTISTA - MEDINA Page 191 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of June 06, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS REFERENCE (BR NO. / DATE) VALIDITY From REMARKS To 3702 FLORA NARCISA NACES - MATEO Bd Res. No. 228 dtd. Oct. 29, 2013 1-Jan-14 31-Dec-16 3533 FLORAMIE T. MANLOLO Bd Res. No. 242 dtd. December 4, 2015 1-Jan-16 31-Dec-18 1695 FLORANTE RAMOS BAUTISTA Bd. Res. No. 322 dtd. Dec. 27, 2013 1-Jan-14 31-Dec-16 1224 FLORDELIS BALVEZ VELAYO Bd. Res. No. 346 dtd. Dec. 27, 2013 1-Jan-14 31-Dec-16 Bd. Res. No. 197 dtd. November 2, 2015 2-Nov-15 31-Dec-17 3798 FLORDELIZA BAMBA SALGADO-YBOA Bd. Res. No. 41(B) dtd. March 4, 2015 4-Mar-15 31-Dec-17 2585 FLORDELIZA E. BASCONES Bd. Res. No. 156 dtd. August 24, 2015 1-Jan-16 31-Dec-18 2589 FLORDELIZA MALIWAT DE LA CRUZ Bd. Res. No. 47 dtd. Feb. 17, 2016 17-Feb-16 31-Dec-18 8-Jul-15 31-Dec-17 1197 FLORANTE C. ELIZALDE 5061 FLORDELIZ H. FLORIDA-LAPUT 1204 FLORDELIZA A. VILLABROZA 1276 FLORDELIZA P. ABANGCO 4435 FLORDELIZA P. DATU Bd. Res. No. 70 dtd. July 8, 2015 Page 192 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of June 06, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS REFERENCE (BR NO. / DATE) VALIDITY From REMARKS To 3087 FLORDELIZA P. MENDOZA Bd. Res. No. 135 dtd. Sept. 25, 2012 1-Jan-13 31-Dec-15 1312 FLORECITA BESA GELVEZON Bd. Res. No. 62 dtd. Dec 29, 2014 1-Jan-15 31-Dec-17 3359 FLORENCE E. ABENITA Bd Res. No. 12 dtd. Jan. 27, 2010 27-Jan-10 31-Dec-12 2490 FLORENCE G. GALLARDO Bd. Res. No. 09 dtd. Jan. 27, 2010 27-Jan-10 31-Dec-12 Bd Res. No. 51 dtd. Feb. 18, 2016 18-Feb-16 31-Dec-18 3428 FLORENCIA ULAYAN ROMASANTA Bd Res. No. 85 dtd. August 13, 2012 13-Aug-12 31-Dec-14 1078 FLORENCIO A. LAYCO Bd. Res. No. 20 dtd. Mar. 4, 2009 4-Mar-09 31-Dec-11 Bd. Res. No. 63 dtd. Dec. 29, 2014 1-Jan-15 31-Dec-17 0061 FLORENCE O. CABANSAG 3072 FLORENCE V. JIMENEZ 1456 FLORENCIA S. YUTUC-ESTRELLA 0815 FLORENCIO B. VERGARA 3912 FLORENCIO DIGNOS MANCE Page 193 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of June 06, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS 5717 FLORENCIO ESTOPA ULLA, JR. REFERENCE (BR NO. / DATE) VALIDITY From REMARKS To Br. Res. No. 82 dtd. July 8, 2015 8-Jul-15 31-Dec-17 1752 FLORENCIO L. GABRILLO Bd. Res. No. 133 dtd. August 28, 2013 1-Jan-14 31-Dec-16 0096 FLORENCIO P. LAXAMANA Bd. Res. No. 86 dtd. Nov. 10, 2006 10-Nov-06 31-Dec-08 1907 FLORENCIO YAMO ROJAS, JR. Bd. Res. No. 02 dtd. Jan. 26, 2015 26-Jan-15 31-Dec-17 1889 FLORENDA A. PUNIO Bd. Res. No. 32 dtd. Mar. 6, 2009 6-Mar-09 31-Dec-11 3512 FLORENDA C. DESTURA Bd Res. No. 63 dtd. Feb. 19, 2016 19-Feb-16 31-Dec-18 3913 FLORENDA C. VALLESPIN Bd. Res. No. 28 dtd. December 19, 2014 1-Jan-15 31-Dec-17 2713 FLORENDA E. MUÑIZ-NAVERA Bd. Res. No. 61 dtd. Feb. 19, 2016 19-Feb-16 31-Dec-18 3644 FLORENDA LEONARDO QUIÑO Bd Res. No. 78 dtd. March 28, 2016 1-Jan-17 31-Dec-19 1546 FLORENTINA FIGUEROA CABALLA Bd. Res. No. 44 dtd. March 11, 2015 11-Mar-15 31-Dec-17 4400 FLORENTINA S. RAMIREZ Bd. Res. No. 76 dtd. July 8, 2015 8-Jul-15 31-Dec-17 3785 FLORENTINO A. ESTENOR Bd. Res. No. 38 dtd. Jan. 28, 2008 28-Jan-08 31-Dec-10 Page 194 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of June 06, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS REFERENCE (BR NO. / DATE) 2622 FLORENTINO M. MORALES Bd. Res. No. 15 dtd. Jan. 29, 2007 0760 FLORENTINO PEDROLA ROLDAN Bd. Res. No. 164 dtd. Sept. 17, 2015 VALIDITY From REMARKS To 29-Jan-07 31-Dec-09 1-Jan-16 31-Dec-18 Br. Res. No. 84 dtd. July 8, 2015 8-Jul-15 31-Dec-17 Bd. Res. No. 09 dtd. Feb. 2, 2015 2-Feb-15 31-Dec-17 Bd Res. No. 203 dtd. November 2, 2015 1-Jan-16 31-Dec-18 4280 FLORIDO S. SANTOS Bd. Res. No. 173 dtd. Oct. 30, 2008 30-Oct-08 31-Dec-10 4184 FLORINDA S. JAVIER Bd. Res. No. 143 dtd. July 18, 2008 18-Jul-08 31-Dec-10 3374 FLORINIO DULCE ISLA Bd Res. No. 155 dtd. August 24, 2015 1-Jan-16 31-Dec-18 Bd. Res. No. 147 dtd. Sept. 5, 2008 5-Sep-08 31-Dec-10 Associates (Approved per BR NO. 35 dtd. Feb. 12, 2010) 5737 FLORENTINO RODRIGUEZ RUBIANO, JR. 1476 FLORESITA PATRIARCA ANTONIO 0726 FLORIDA J. MAGDAMIT 3088 FLORIDA PEÑA PASCUAL 1606 FLORIDA PIGAO SARILE 0306 FLORITA A. CODILLA 0513 FLORITA BRIOSO-SANTOS Cancelled effective Feb. 12, 2010. Partner of Santos Verde San Juan & Page 195 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of June 06, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS REFERENCE (BR NO. / DATE) VALIDITY From REMARKS To 4231 FLORITA S. EPON Bd. Res. No. 157 dtd. Sept. 5, 2008 5-Sep-08 31-Dec-10 0727 FLORIVEL M. DE JESUS Bd. Res. No. 186 dtd. Oct. 14, 2015 1-Jan-16 31-Dec-18 Bd. Res. No. 146 dtd. Sept. 25, 2012 25-Sep-12 31-Dec-14 5153 FLOYD C. PAGUIO 4389 FLOYD O. MANCAO Bd. Res. No. 24 dtd. Mar. 4, 2009 4-Mar-09 31-Dec-11 0476 FORTUNATO CARABUENA SALADO, JR. Bd. Res. No. 82 dtd. August 13, 2012 1-Jan-13 31-Dec-15 3935 FORTUNATO M. BONOAN Bd. Res. No. 47 dtd. March 28, 2011 28-Mar-11 31-Dec-13 1772 FRANCES RAE S. MONTAÑA - CABIDO Bd. Res. No. 149 dtd. Dec. 21, 2009 21-Dec-09 31-Dec-11 0426 FRANCIA ALOC PAOR Bd. Res. No. 28 dtd. Feb. 12, 2010 12-Feb-10 31-Dec-12 1644 FRANCIA LAVIÑA-EUGENIO Bd. Res. No. 218 dtd. Oct. 29, 2013 1-Jan-14 31-Dec-16 4752 FRANCIA V. ARGOTE Bd. Res. No. 265 dtd. December 21, 2015 1-Jan-16 31-Dec-18 Page 196 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of June 06, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS REFERENCE (BR NO. / DATE) VALIDITY From REMARKS To Cancelled efective Oct. 17, 2007. Partner of Leong, Eralino, Acuna, Degala & Co. BOA Acc. 3464 1607 FRANCIS E. DEGALA 0514 FRANCIS FERDINAND LABORTE CRUZ Bd. Res. No. 29 dtd. Feb. 12, 2010 12-Feb-10 31-Dec-12 3705 FRANCIS G. PASCUAL Bd Res. No. 19 dtd. Jan. 21, 2008 21-Jan-08 31-Dec-10 1936 FRANCIS SINLAO BAYSIC Bd. Res. No. 47 dtd. March 12, 2015 12-Mar-15 31-Dec-17 2973 FRANCIS T. CERENO Bd Res. No. 78 dtd. Sept. 11, 2007 11-Sep-07 31-Dec-09 3228 FRANCISCA CARPELA CABRERA Bd Res. No. 118 dtd. May 5, 2016 5-May-16 31-Dec-18 0779 FRANCISCA CULLADO GODINEZ Bd. Res. No. 156 dtd. Sept. 27, 2013 1-Jan-14 31-Dec-16 0865 FRANCISCA FERRER TIRAO Bd. Res. No. 135 dtd. August 11, 2015 1-Jan-16 31-Dec-18 3592 FRANCISCA P. PIO DE RODA Bd Res. No. 47 dtd. Feb. 17, 2016 17-Feb-16 31-Dec-18 4717 FRANCISCO ABAÑO AQUINO Bd. Res. No. 23 dtd. Feb. 9, 2016 9-Feb-16 31-Dec-18 4470 FRANCISCO BELMONTE GONZALEZ Bd. Res. No. 39 dtd. Mar. 6, 2009 6-Mar-09 31-Dec-11 Page 197 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of June 06, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS REFERENCE (BR NO. / DATE) VALIDITY From REMARKS To 0198 FRANCISCO C. TONIDO, JR. 2348 FRANCISCO CHIA CUA Bd. Res. No. 76 dtd. July 8, 2015 8-Jul-15 31-Dec-17 Bd Res. No. 84 dtd. April 14, 2010 14-Apr-10 31-Dec-12 1679 FRANCISCO PASION OCAMPO Bd. Res. No. 09 dtd. Feb. 2, 2015 2-Feb-15 31-Dec-17 1773 FRANCISCO PEREZ DEOCAREZA Bd. Res. No. 29 dtd. Feb. 20, 2012 20-Feb-12 31-Dec-14 2335 FRANCISCO RED FRANCO Bd. Res. No. 34 dtd. December 19, 2014 1-Jan-15 31-Dec-17 2717 FRANCISCO RENTUZA GIER, JR. Bd. Res. No. 88 dtd. April 30, 2010 30-Apr-10 31-Dec-12 8-Jul-15 31-Dec-17 2376 FRANCISCO M. BASA, JR. 2877 FRANCISCO ONGJOCO VALMORES, JR. 0728 FRANCISCO P. TESORERO 1380 FRANCISCO T. DE GUZMAN 5798 FRANCO M. PANGANIBAN Br. Res. No. 92 dtd. July 8, 2015 Page 198 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of June 06, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS REFERENCE (BR NO. / DATE) 6116 FRANKLIN UMBAC PRIETO Br. Res. No. 75 dtd. Mar. 28, 2016 5756 FREDDIE TORRES ESMAS Br. Res. No. 86 dtd. July 8, 2015 VALIDITY From REMARKS To 28-Mar-16 31-Dec-18 8-Jul-15 31-Dec-17 FREDIZ CRUZ BERONILLA 3565 ( Formerly:FREDIZ BERONILLA DELA CRUZ) Bd Res. No. 89 dtd. Mar. 31, 2016 31-Dec-16 31-Dec-18 0232 FREEMAN CHOZAS LEGASPI Bd. Res. No. 228 dtd. December 28, 2012 28-Dec-12 31-Dec-14 3906 FRESNAIDA N. GUZMAN Bd. Res. No. 65 dtd. April 2, 2008 2-Apr-08 31-Dec-10 Bd. Res. No. 44 dtd. March 11, 2015 11-Mar-15 31-Dec-17 Bd. Res. No. 323 dtd. Dec. 27, 2013 1-Jan-14 31-Dec-16 5705 FULGENCIO MENDEZ DARUNDAY Br. Res. No. 41 (C) dtd. March 4, 2015 4-Mar-15 31-Dec-17 G. PAGASPAS PARTNERS & CO. ( Formerly: GIMENA 5512 PAGASPAS PARTNERS & CO.) Bd. Res. No. 16 dtd. Feb. 9, 2016 9-Feb-16 31-Dec-18 21-May-08 31-Dec-10 5125 FRITZ GERALD ROXAS LEGASPI 0759 FRIVALDO FRIAS OROCEO 1869 FUA, SALES, FABILA & CO. 4066 GABRIELITO V. GARCIA Bd. Res. No. 113 dtd. May 21, 2008 Page 199 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of June 06, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS 2633 GALICANO DOMINGO AGUSTIN REFERENCE (BR NO. / DATE) VALIDITY From Bd. Res. No. 09 dtd. Feb. 2, 2015 REMARKS To 2-Feb-15 31-Dec-17 Bd. Res. NO. 25 dtd. Feb. 20, 2012 20-Feb-12 31-Dec-14 Bd. Res. No. 19 dtd. Feb. 20, 2012 20-Feb-12 31-Dec-14 0178 GALLARDO PARAS & CO. 1944 GALO D. WEYGAN 5021 GALVEZ, VILLAREAL & COMPANY 1850 GARCIA, LUGUE, VIDAL & CO. Bd.Res. 234 dtd. Oct. 29, 2013 1-Jan-14 31-Dec-16 0932 GARCIA, PANGILINAN AND COMPANY Bd. Res. No. 290 dtd. Dec. 23, 2013 1-Jan-14 31-Dec-16 4635 GARY DIAKEN GALAZO Bd. Res. No. 119 dtd. October 26, 2009 26-Oct-09 31-Dec-11 1323 GATMAITAN AND ASSOCIATES Bd. Res. No. 328 dtd. Dec. 27, 2013 1-Jan-14 31-Dec-16 3936 GAUDENCIO BINDOY YANEZA Bd. Res. No. 319 dtd. Dec. 27, 2013 1-Jan-14 31-Dec-16 1240 GAUDENCIO G. OMAÑA, JR. Page 200 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of June 06, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS 0597 GAUDIOSO B. SALISID REFERENCE (BR NO. / DATE) VALIDITY From Bd. Res. No. 79 dtd. Oct. 7, 2011 REMARKS To 7-Oct-11 31-Dec-13 5392 GAZELLE VILLARBA REYES Bd. Res. No. 184 dtd. Oct. 29, 2013 29-Oct-13 31-Dec-15 6007 GEARSON SAET RAGASA Br. Res. No. 256 dtd. December 14, 2015 14-Dec-15 31-Dec-17 Bd. Res. No. 47 dtd. Jan. 28, 2008 28-Jan-08 31-Dec-10 3458 GEMMA B. DAMISEL Bd Res. No. 161 dtd. Oct. 8, 2007 8-Oct-07 31-Dec-09 4595 GEMMA FLOR CABONEGRO - CORO Bd. Res. No. 34 dtd. March 3, 2015 3-Mar-15 31-Dec-17 8-Jul-15 31-Dec-17 17-Apr-09 31-Dec-11 1-Jan-16 31-Dec-18 3818 GEDEON A. ESPLANA 2031 GELINO M. MONTECLARO 5718 GEMMA MAGBANLAG MUÑOZ Br. Res. No. 82 dtd. July 8, 2015 2144 GEMMA R. AGUILAR-VIRTUSIO Bd. Res. No. 55 dtd. April 17, 2009 2377 GENARO AREVALO VERUASA Bd. Res. No. 135 dtd. August 11, 2015 Page 201 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of June 06, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS REFERENCE (BR NO. / DATE) VALIDITY From REMARKS To 0021 GENARO G. QUINTO Bd. Res. No. 13 dtd. Jan. 30, 2009 30-Jan-09 31-Dec-11 3720 GENARO MIEL MERIÑO Bd Res. No. 166 dtd. Sept. 27, 2013 1-Jan-14 31-Dec-16 1560 GENELYN DE LA ROSA GANZA Bd. Res. No. 63 dtd. Feb. 19, 2016 19-Feb-16 31-Dec-18 8-Jul-15 31-Dec-17 Bd. Res. No. 08 dtd. August 13, 2014 13-Aug-14 31-Dec-16 4925 GENEROSO MACARANAS FRIAS Bd. Res. No. 63 dtd. April 26, 2011 26-Apr-11 31-Dec-13 5436 GENEROSO PALMA PALENCIA Bd. Res. No. 34 dtd Feb. 9, 2016 9-Feb-16 31-Dec-18 3849 GENEVEVE C. EUGENIO Bd. Res. No. 52 dtd.Feb. 01, 2008 1-Feb-08 31-Dec-10 0519 GENEVIEVE U. CORTEZ Bd. Res. No. 65 dtd. Mar. 26, 2010 3/26/2010 31-Dec-12 3410 GENIELLE BENIG ROMANO Bd. Res. No. 92 dtd. Aug. 11, 2009 1-Jan-10 5770 GENER BAUDEJAS TEMPROSA 1146 GENEROSO BUAN DIUCO 5522 GENIELLE BENIG ROMANO Br. Res. No. 88 dtd. July 8, 2015 Bd. Res. No. 03 dtd. August 13, 2014 13-Aug-14 Page 202 Cancelled. Bd. Res. No. 75 dtd. Oct. 7, 2011. Partner to 31-Dec-12 Romano, Ponay & Co.-4943 31-Dec-16 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of June 06, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS REFERENCE (BR NO. / DATE) VALIDITY From REMARKS To 2362 GEORGE BAHILLO IBAY Bd. Res. No. 02 dtd. Jan. 26, 2015 26-Jan-15 31-Dec-17 4924 GEORGE F. SITON, JR. Bd. Res. No. 220 dtd. Oct. 29, 2013 1-Jan-14 31-Dec-16 Bd Res. No. 161 dtd. Oct. 8, 2007 8-Oct-07 31-Dec-09 Br. Res. No. 29 dtd. February 18, 2015 18-Feb-15 31-Dec-17 Bd. Res. No. 09 dtd. Feb. 2, 2015 2-Feb-15 31-Dec-17 3459 GEORGE J. SANTOLORIN 5671 GEORGE QUILALA DUMLAO 1277 GEORGE YAP ONGKEKO 5507 GERALD ALAN ACOSTA QUEBRAL Bd. Res. No. 358 dtd. Dec. 27, 2013 27-Dec-13 31-Dec-15 4675 GERALD BENEDICT TAYAG NUCOM Bd. Res. No. 222 dtd. Dec. 1, 2015 1-Jan-16 31-Dec-18 Bd. Res. No. 37 dtd. December 19, 2014 1-Jan-15 31-Dec-17 Bd. Res. No. 43 dtd. Jan. 28, 2008 28-Jan-08 31-Dec-10 Br. Res. No. 193 dtd. November 2, 2015 2-Nov-15 31-Dec-17 1338 GERALDINE R. VILLADOLID Bd. Res. No. 41 dtd. Jan. 28, 2008 28-Jan-08 31-Dec-10 5270 GERARD SUNGA GUMTANG Bd. Res. No. 202 dtd. November 2, 2015 1-Jan-16 31-Dec-18 5197 GERALD LALUCIS GONZALES 1626 GERALDINE B. BERNARDINO 5969 GERALDINE PAKINGAN MASSALANG Page 203 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of June 06, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS REFERENCE (BR NO. / DATE) VALIDITY From REMARKS To 2757 GERARDO CABAN BARCELONA Bd. Res. No. 240 dtd. Dec. 4, 2015 1-Jan-16 31-Dec-18 1147 GERARDO CASTRO PONCE Bd. Res. No. 22 dtd. Feb. 2, 2015 2-Feb-15 31-Dec-17 0780 GERARDO DE JESUS OROSCO Bd. Res. No. 171 dtd. Sept. 21, 2015 1-Jan-16 31-Dec-18 2491 GERARDO MEJIA GAVINA Bd. Res. No. 78 dtd. July 8, 2015 8-Jul-15 31-Dec-17 Bd. Res. No. 22 dtd. Feb. 2, 2015 2-Feb-15 31-Dec-17 5176 GERARDO PLATON CLEMENTE 4596 GERARDO R. CERRUDO Bd. Res. No. 98 dtd. Sept. 22, 2009 22-Sep-09 31-Dec-11 4699 GERARDO RENDAJE TAN, JR. Bd. Res. No. 53 dtd. Feb. 11, 2013 11-Feb-13 31-Dec-15 3819 GERARDO TOLETE BAUTISTA Bd. Res. No. 174 dtd. Sept. 21, 2015 21-Sep-15 31-Dec-17 0291 GERBERTO TAN VIRTUDAZO Bd. Res. No. 57 dtd. Feb. 19, 2016 01-Jan-17 31-Dec-19 9-Feb-16 31-Dec-18 6043 GER-LIE BELLO MIRANDA Br. Res. No. 32 dtd. Feb. 9, 2016 4736 GERLIE S. CALZADA Bd. Res. No.63 dtd. Mar. 26, 2010 26-Mar-10 31-Dec-12 3127 GERMAN ESGUERRA, JR. Bd Res. No. 98 dtd. Sept. 11, 2007 11-Sep-07 31-Dec-09 Page 204 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of June 06, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS REFERENCE (BR NO. / DATE) VALIDITY From REMARKS To 1874 GERONCIO P. ROBIS 5171 GERONIMA FERNANDEZ ABELLERA Bd. Res. No. 46 dtd. Dec. 29, 2014 1-Jan-15 31-Dec-17 1718 GERONIMA T. CABUYAO ZAULDA Bd. Res. No. 266 dtd. Dec. 9, 2013 1-Jan-14 31-Dec-16 4528 GERONIMO ABASOLO NAVAREZ Bd. Res. No. 11 dtd. Feb. 2, 2015 2-Feb-15 31-Dec-17 Bd. Res. No. 45 dtd. March 28, 2012 28-Mar-12 31-Dec-14 Bd Res. No. 119 dtd. Sept. 14, 2007 14-Sep-07 Partner of Mateo, Pulido, Ramos and Company BOA No. 31-Dec-09 3601 dtd. Nov. 29, 2007. Bd. Res. No. 86 dtd. April 15, 2008 15-Apr-08 31-Dec-10 Bd. Res. No. 319 dtd. Dec. 27, 2013 27-Dec-13 31-Dec-15 0321 GERTRUDES L.YAP Bd. Res. No. 163 dtd. Sept. 27, 2013 1-Jan-14 31-Dec-16 0956 GERTRUDES SUBALDO VILLERAN Bd. Res. No. 213 dtd. Oct. 29, 2013 1-Jan-14 31-Dec-16 5042 GERONIMO AGUILAR ESCOLTA 3222 GERONIMO M. PULIDO 2336 GERRY A. QUILES 3979 GERRY E. VALDEZ 4798 GERTRUDES GAMBOA KALAW Page 205 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of June 06, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS REFERENCE (BR NO. / DATE) VALIDITY From REMARKS To 0939 GERTRUDES TAN MATA Bd. Res. No. 95 dtd. April 12, 2016 1-Jan-17 31-Dec-19 1608 GERVACIO ILANDAG PIATOR Bd. Res. No. 203 dtd. November 2, 2015 01-Jan-16 31-Dec-18 Bd. Res. No. 08 dtd. August 13, 2014 13-Aug-14 31-Dec-16 Bd. Res. No. 47 dtd. Feb. 17, 2016 17-Feb-16 31-Dec-18 2126 GERVACIO N. CURILAN 1113 GIL BERMUDEZ TABIFRANCA 4799 GIL BONIFACIO SALVADOR 3922 GIL C. BERMUDEZ Bd. Res. No. 167 dtd. Sept. 27, 2013 1-Jan-14 31-Dec-16 4658 GIL POL TAN Bd. Res. No. 162 dtd. Sept. 17, 2015 1-Jan-16 31-Dec-18 1609 GIL VERGARA DELEÑA Bd. Res. No. 159 dtd. Sept. 27, 2013 1-Jan-13 31-Dec-16 1823 GILBERT A. DY Bd. Res. 68 dtd. April 2, 2008 2-Apr-08 31-Dec-10 4514 GILBERT ABEJERO DELA CRUZ Bd. Res. No. 64 dtd. May 5, 2009 5-May-09 31-Dec-11 3862 GILBERT C. VISAYA Bd. Res. No. 57 dtd.Mar. 18, 2008 18-Mar-08 31-Dec-10 0193 GIL U. BANAAG 0893 GILBERT D. CATALAN Page 206 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of June 06, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS REFERENCE (BR NO. / DATE) VALIDITY From REMARKS To 3021 GILBERT JAVIER MACTAL Bd. Res. No. 218 dtd. OCT. 29, 2013 1-Jan-14 31-Dec-16 4014 GILBERTO ABRIGO EDAÑO Bd. Res. No. 223 dtd. Oct. 29, 2013 29-Oct-13 31-Dec-15 1055 GILBERTO LIM MANALOTO Bd. Res. No. 22 dtd. Feb. 2, 2015 2-Feb-15 31-Dec-17 4203 GINA ALBAO DURAN Bd. Res. No. 17 dtd. Feb. 2, 2015 2-Feb-15 31-Dec-17 4290 GINA C. TIMBOL Bd. Res. No. 178 dtd. Oct. 30, 2008 30-Oct-08 31-Dec-10 4529 GINA DAANTOS TAN Bd. Res. No. 66 dtd. May 5, 2009 5-May-09 31-Dec-11 5158 GINA G. ROSALES Bd. Res. No. 69 dtd. July 8, 2015 8-Jul-15 31-Dec-17 0337 GINA M. MAMINTA Bd. Res. No. 265 dtd. Dec. 21, 2015 1-Jan-16 31-Dec-18 1011 GINA M. ONG Bd. Res. No. 43 dtd. Dec. 29, 2014 1-Jan-15 31-Dec-17 0626 GINA P. NATIVIDAD Bd. Res. No. 54 dtd. Sept 6, 2007 6-Sep-07 31-Dec-09 2349 GINA PINE AGUILAR Bd. Res. No. 230 dtd. Dec. 1, 2015 1-Jan-16 31-Dec-18 Page 207 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of June 06, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS REFERENCE (BR NO. / DATE) VALIDITY From REMARKS To 2726 GINA S. ICARANOM Bd. Res. No. 38 dtd. Mar. 2, 2007 2-Mar-07 31-Dec-09 4121 GIOVANNI CARAG MABANTA Bd. Res. No. 316 dtd. Dec. 27, 2013 1-Jan-14 31-Dec-16 2999 GIOVANNI F. CORPUZ Bd Res. No. 82 dtd. Sept. 11, 2007 11-Sep-07 31-Dec-09 2809 GIOVANNI N. DEL MUNDO Bd Res. No. 51 dtd. Sept. 06, 2007 6-Sep-07 31-Dec-09 0761 GIRARD PAMPLONA ALAG Bd. Res. No. 49 dtd. Mar. 23, 2010 23-Mar-10 31-Dec-12 Br. Res.No. 45 dtd. Dec. 29, 2014 29-Dec-14 31-Dec-16 4502 GLADEYS JILL SANTOS CUA Bd. Res. No. 21 dtd. December 19, 2014 1-Jan-15 31-Dec-17 4178 GLADIOLA A. ROMAN Bd. Res. No. 142 dtd. July 18, 2008 18-Jul-08 31-Dec-10 2799 GLADYS PAULINE M. AREVALO Bd Res. No. 50 dtd. Sept. 06, 2007 6-Sep-07 31-Dec-09 3808 GLADYS T. ANG GLAIZA CABALLES AZURIN ( Formerly: GLAIZA 4800 PEÑAFLOR CABALLES) Bd. Res. No. 40 dtd. Jan. 28, 2008 28-Jan-08 31-Dec-10 Bd. Res. No. 107 dtd. April 12, 2016 12-Apr-16 31-Dec-18 3008 GLEIZL JOY C. SOO Bd Res. No. 83 dtd. Sept. 11, 2007 11-Sep-07 31-Dec-09 5597 GIRLIE JIMENEZ PEQUERO-RODRIGUEZ Page 208 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of June 06, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS (BR NO. / DATE) VALIDITY From 1583 GLENDA ANG FERRER Bd. Res. No. 45 dtd. March 11, 2015 11-Mar-15 31-Dec-17 4192 GLENDA C. GAW Bd. Res. No. 148 dtd. Sept. 5, 2008 5-Sep-08 31-Dec-10 GLENDA SALAZAR PADOR (Formerly: GLENDA S. 1260 PADOR - HILADO) Bd. Res. No. 17 dtd. Feb. 2, 2015 2-Feb-15 31-Dec-17 Bd. Res. No. 120 dtd. July 24, 2015 24-Jul-15 31-Dec-17 Bd. Res. No. 43 dtd. Feb. 11, 2013 11-Feb-13 31-Dec-15 Br. Res. No. 129 dtd. August 11, 2015 11-Aug-15 31-Dec-17 3164 GLENN AMIDO MAGADIA Bd Res. No. 246 dtd. December 14, 2015 1-Jan-16 31-Dec-18 1299 GLENN CABRAS PASTORIZA Bd. Res. No. 229 dtd. Oct. 29, 2013 1-Jan-14 31-Dec-16 0659 GLENN FIEL MARQUEZ Bd. Res. No. 176 dtd. Oct. 13, 2015 1-Jan-16 31-Dec-18 26-Feb-16 31-Dec-18 5028 GLENDALIE REYES NACUBUAN 4676 GLENDORES A. MACALANDA 5895 GLENLY MADRIGAL MORATA 6090 GLENN MERCENE ABANADOR REFERENCE Br. Res. No. 67 dtd. Feb. 26, 2016 Page 209 REMARKS To LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of June 06, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS REFERENCE (BR NO. / DATE) VALIDITY From REMARKS To 0245 GLENN O. CABADING 1645 GLENNA G. SUCGANG 18-Mar-08 31-Dec-10 Br. Res. No. 86 dtd. July 8, 2015 8-Jul-15 31-Dec-17 3187 GLICERIO FLORES SANCON Bd Res. No. 143 dtd. August 17, 2015 17-Aug-15 31-Dec-17 0836 GLODELYN D. ANDRES Bd. Res. No. 05 dtd. Jan. 9, 2008 9-Jan-08 31-Dec-10 4274 GLORIA A. BARRIENTOS Bd. Res. No. 336 dtd. Dec. 27, 2013 1-Jan-14 31-Dec-16 1824 GLORIA C. ONG Bd. Res. No. 248 dtd. Oct. 29, 2013 1-Jan-14 31-Dec-16 2081 GLORIA CALINAYA CIDRO Bd. Res. No. 362 dtd. Dec. 27, 2013 27-Dec-13 27-Dec-15 1529 GLORIA CHINGCUANGCO DE LEON Bd. Res. No. 152 dtd. Sept 9, 2013 1-Jan-14 31-Dec-16 1509 GLORIA CUSI VENZON Bd. Res. No. 274 dtd. Dec. 18, 2013 1-Jan-14 31-Dec-16 3078 GLORIA D. MACASU Bd Res. No. 267 dtd. Dec. 28, 2015 1-Jan-16 31-Dec-18 5755 GLICERIA B. LORENZO Bd. Res. No. 59 dtd. Mar. 18, 2008 1278 GLORIA ACOSTA - MENDOZA Page 210 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of June 06, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS REFERENCE (BR NO. / DATE) VALIDITY From REMARKS To 2453 GLORIA D. SANTILLAN - GARCIA 0520 GLORIA G. BIADO Bd. Res. No. 121 dtd. July 24, 2015 1-Jan-16 31-Dec-18 4204 GLORIA G. MADRILEJOS Bd. Res. No. 41 dtd. March 28, 2011 28-Mar-11 31-Dec-13 2878 GLORIA GERMAN COMPENDIO Bd Res. No. 220 dtd. Oct. 29, 2013 1-Jan-14 31-Dec-16 4619 GLORIA MANANQUIL CHAN Bd. Res. No. 111 dtd. October 26, 2009 26-Oct-09 31-Dec-11 2350 GLORIA MIRANDA FABIA Bd. Res. No. 46 dtd. Dec. 29, 2014 1-Jan-15 31-Dec-17 3820 GLORIA MORALES BACANI Bd. Res. No. 47 dtd. Jan. 28, 2008 28-Jan-08 31-Dec-10 Bd. Res. No. 141 dtd. Dec. 2, 2010 2-Dec-10 31-Dec-12 0704 GLORIA REYES FAJARDO Bd. Res. No. 141 dtd. August 14, 2015 1-Jan-16 31-Dec-18 2201 GLORIA S. DELOS REYES Bd. Res. No. 20 dtd. December 19, 2014 1-Jan-15 31-Dec-17 1311 GLORIA S. MEDINA Bd. Res. No. 32 dtd. Jan. 28, 2008 28-Jan-08 31-Dec-10 4841 GLORIA PALU-AY PANGANIBAN Page 211 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of June 06, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS REFERENCE (BR NO. / DATE) VALIDITY From REMARKS To 2960 GLORIA SALAFRANCA GONZALEZ Bd Res. No. 189 dtd. Oct. 14, 2015 1-Jan-16 31-Dec-18 1840 GLORIA T. GOMINTONG Bd. Res. No. 221 dtd. Oct. 29, 2013 1-Jan-14 31-Dec-16 1780 GO, LABOG & CO. Bd. Res. No. 07 dtd. Feb. 8, 2011 8-Feb-11 31-Dec-13 1547 GODEARDO GAMBOA PICCIO, JR. Bd. Res. No. 71 dtd. July 8, 2015 8-Jul-15 31-Dec-17 Bd. Res. No. 152 dtd. Sept. 5, 2008 5-Sep-08 31-Dec-10 Bd. Res. No. 02 dtd. Feb. 2, 2015 2-Feb-15 31-Dec-17 Bd. Res. No. 315 dtd. Dec. 27, 2013 1-Jan-14 31-Dec-16 1557 GOMEZ & GOMEZ Bd. Res. No. 350 dtd. Dec. 27, 2013 1-Jan-14 31-Dec-16 2639 GONZALES AND MATA Bd. Res. No. 17 dtd. Jan. 29, 2007 29-Jan-07 31-Dec-09 2303 GODOFREDO B. NOBLETA 0685 GODOFREDO L. GRAN, SR. 4934 GODOFREDO R. BAGAYANA 3987 GODOFREDO TIONGSON DIAZ, JR. 2116 GODOFREDO V. ARQUIZA Page 212 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of June 06, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS 2337 GONZALO R. NEBRES, JR. REFERENCE (BR NO. / DATE) VALIDITY From REMARKS To Bd. Res. No. 34 dtd. Mar. 4, 2009 6-Mar-09 31-Dec-11 Bd. Res. No. 79 dtd. Oct. 7, 2011 7-Oct-11 31-Dec-13 Br. Res. No. 193 dtd. November 2, 2015 2-Nov-15 31-Dec-17 1857 GRACE ELIZALDE BAYANG Bd. Res. No. 50 dtd. Dec. 29, 2014 1-Jan-15 31-Dec-17 3629 GRACE G. ESPINO Bd Res. No. 158 dtd. Dec. 21, 2010 1-Jan-11 31-Dec-13 Bd. Res. No. 293 dtd. Dec. 23, 2013 23-Dec-13 31-Dec-15 Bd Res. No. 24 dtd. Feb. 25, 2011 25-Feb-11 31-Dec-13 Br. Res. No. 75 dtd. Mar. 28, 2016 28-Mar-16 31-Dec-18 8-Jul-15 31-Dec-17 2400 GORDIT ALAN V. BANDOY 1420 GRACE VANZUELA QUINTANA 5970 GRACE BANGOY FUA 5435 GRACE LAGATIC RODRIGUEZ 3156 GRACE LEDESMA RUSTE 6117 GRACE LINNETTE BATARAO DELA CRUZ 2082 GRACE MARIANO PEREZ Bd. Res. No. 62 dtd. July 8, 2015 1937 GRACE S. TORRENTE Page 213 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of June 06, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS REFERENCE (BR NO. / DATE) VALIDITY From REMARKS To 2246 GRACE SOCORRO L. YOMO 1360 GRACE T. UY 1-Jan-15 31-Dec-17 Bd. Res. No. 250 dtd. December 28, 2012 28-Dec-12 31-Dec-14 1056 GRACIA YARANON SANEDRIN Bd. Res. No. 95 dtd. April 17, 2013 17-Apr-13 31-Dec-15 3805 GRACIETA ADAN FLORESCA Bd. Res. No. 198 dtd. Oct. 29, 2013 1-Jan-14 31-Dec-16 2496 GRAJO & ASSOCIATES Bd. Res. No. 36A dtd. March 4, 2015 4-Mar-15 31-Dec-17 2758 GREG M. VILLEGAS Bd Res. No. 45 dtd. Sept. 04, 2007 4-Sep-07 31-Dec-09 5193 GRACE VILLAMIL RAFOLS Bd. Res. No. 29 dtd. Dec. 19, 2014 5141 GREG VERGARA AQUINO Bd. Res. No. 72 dtd. July 8, 2015 8-Jul-15 31-Dec-17 5206 GREGOR TIMOTHY ORETO MARCAIDA Bd. Res. No. 01 dtd. January 8, 2013 8-Jan-13 31-Dec-15 Bd. Res. No. 09 dtd. Feb. 2, 2015 2-Feb-15 31-Dec-17 28-Mar-11 31-Dec-13 4578 GREGORIA C. CASTILLO 0145 GREGORIA GRACY ALIOLA - GUILLERMO (Formerly : GREGORIA E. ALIOLA) Bd. Res. No. 34 dtd. March 28, 2011 Page 214 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of June 06, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS REFERENCE (BR NO. / DATE) VALIDITY From REMARKS To 2818 GREGORIA P. BALA-AN Bd Res. No. 67 dtd. March 6, 2013 6-Mar-13 31-Dec-15 4503 GREGORIO FAUSTINO AVENIR, JR. Bd. Res. No. 37 dtd. Dec. 19, 2014 1-Jan-15 31-Dec-17 4390 GREGORIO BORJA AUSTRAL Bd. Res. No. 43 dtd. Dec. 19, 2014 1-Jan-15 31-Dec-17 4569 GREGORIO FRANCISCO ROXAS Bd. Res. No. 22 dtd. Feb. 2, 2015 2-Feb-15 31-Dec-17 4412 GREGORIO MACABENTA DIAZ Bd. Res. No. 34 dtd. December 19, 2014 1-Jan-15 31-Dec-17 Bd. Res. No. 62 dtd. July 8, 2015 8-Jul-15 31-Dec-17 Bd. Res. No. 105 dtd. Oct. 26, 2009 1-Jan-10 31-Dec-12 Br. Res. No. 27 dtd. February 18, 2015 18-Feb-15 31-Dec-17 Bd. Res. No. 118 dtd. May 29, 2008 29-May-08 31-Dec-10 Bd. Res. No. 02 dtd. Jan. 31, 2012 31-Jan-12 31-Dec-14 0322 GUALBERTO ESPERANZA PLASOS Bd. Res. No. 21 dtd. December 19, 2014 1-Jan-15 31-Dec-17 0448 GUERRA MONTAÑER ANSAO Bd. Res. No. 65 dtd. Feb. 19, 2016 1-Jan-17 31-Dec-19 5002 GREGORIO PATAUEG CABALLERO, JR. 3275 GREGORIO U. LUMJOD 5661 GRIMALDO ALLAN TUPRIO ALCANTARA 4092 GRISELDA T. SINGSON 4994 GUALBERTO APAN MAGDARAOG, JR. Page 215 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of June 06, 2016 APPROVAL REG. NO. 2971 NAME OF FIRM / PARTNERSHIPS GUEVARRA, ROMERO & ASSOCIATES REFERENCE (BR NO. / DATE) VALIDITY From REMARKS To Change name of partnership was approved per BR No. 82 31-Dec-09 dtd. April 15, 2008. Bd Res. No. 75 dtd. Sept. 11, 2007 11-Sep-07 Bd. Res. No. 363 dtd. Dec. 27, 2013 1-Jan-14 31-Dec-16 2530 GUILLERMO ASUNCION GATDULA, JR. Bd. Res. No. 03 dtd. Jan. 26, 2015 26-Jan-15 31-Dec-17 4753 GUILLERMO BUENO MANGLINONG Bd. Res. No. 187 dtd. Oct. 14, 2015 1-Jan-16 31-Dec-18 3281 GUILLERMO C. FUERTE Bd Res. No. 130 dtd. Sept. 26, 2007 26-Sep-07 31-Dec-09 2288 GUILLERMO DIAZ DIESTA Bd. Res. No. 41(B) dtd. March 4, 2015 4-Mar-15 31-Dec-17 0072 GUILLERMO N. TABIOS, JR. Bd. Res. No. 108 dtd. May 12, 2008 12-May-08 31-Dec-10 3030 GUMERCINDA F. DE GUZMAN Bd Res. No. 86 dtd. Sept. 11, 2007 11-Sep-07 31-Dec-09 3737 GUZMAN PAULITE & CO. Bd. Res. No. 05 dtd. August 13, 2014 13-Aug-14 31-Dec-16 (Formerly: GUEVARRA AND CO.) 0974 GUILLERMA MANGAPIS GUMERA 1241 GUILLERMO A. CASTASUS 0246 GUILLERMO P. CUA 0065 GUZMAN, BOCALING & CO. Page 216 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of June 06, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS REFERENCE (BR NO. / DATE) VALIDITY From REMARKS To 2543 GYNNYN G. GUMBAN 0705 HAIDEE ONG BOMBASE Bd. Res. No. 246 dtd. Dec. 14, 2015 1-Jan-16 31-Dec-18 8-Jul-15 31-Dec-17 5719 HANELY U. CORPUZ-MIRANDA Br. Res. No. 82 dtd. July 8, 2015 5409 HANS EDISON B. SIMART Bd. Res. No. 254 dtd. Dec. 9, 2013 9-Dec-13 31-Dec-15 4981 HAYDE DELOS REYES DELA RAMA Bd. Res. No. 162 dtd. Sept. 27, 2013 1-Jan-14 31-Dec-16 5788 HAYDE F. VALERIO Br. Res. No. 91 dtd. July 8, 2015 8-Jul-15 31-Dec-17 6053 HAZEL ANNE DI SEE DEE Br. Res. No. 33 dtd. Feb. 9, 2016 9-Feb-16 31-Dec-18 5407 HAZEL CABLE NICOLASORA Bd. Res. No. 187 dtd. Oct. 29, 2013 29-Oct-13 31-Dec-15 5641 HAZEL S. SABIO Br. Res. No. 18 dtd. February 2, 2015 2-Feb-15 31-Dec-17 5165 HECTOR B. COLES Bd. Res. No. 189 dtd. Oct. 24, 2012 24-Oct-12 31-Dec-14 Page 217 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of June 06, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS REFERENCE (BR NO. / DATE) 2876 HECTOR E. MADAYAG Bd Res. No. 59 dtd. Sept. 06, 2007 3263 HECTOR ENRIQUEZ JULIANO VALIDITY From REMARKS To 6-Sep-07 31-Dec-09 Bd Res. No. 81 dtd. July 8, 2015 8-Jul-15 31-Dec-17 0806 HECTOR FLORES LINGGATONG Bd. Res. No. 155 dtd. August 24, 2015 1-Jan-16 31-Dec-18 3375 HECTOR S. HERNANDEZ Bd Res. No. 148 dtd. Oct. 3, 2007 3-Oct-07 31-Dec-09 Bd. Res. No. 2499 dtd. Dec. 14, 2015 1-Jan-16 31-Dec-18 31-Mar-16 31-Dec-18 8-Jul-15 31-Dec-17 3-Mar-15 31-Dec-17 5368 HECTOR U. SANTOS, JR. 3031 HEDY ANN GASACAO PAJARILLO Bd Res. No. 86 dtd. Mar. 31, 2016 5859 HEIDE CECILIA MORENA BARBACENA Br. Res. No. 102 dtd. July 14, 2015 5693 HEIDI BURGOS PASCUA Br. Res. No. 34(A) dtd. March 3, 2015 4504 HELEN C. KO Bd. Res. No. 62 dtd. April 17, 2009 17-Apr-09 31-Dec-11 3602 HELEN BUENAVENTURA NUÑEZ Bd Res. No. 275 dtd. Dec. 18, 2013 1-Jan-14 31-Dec-16 3143 HELEN BUTAC MANZANO Bd Res. No. 238 dtd. December 4, 2015 1-Jan-16 31-Dec-18 Page 218 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of June 06, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS 4232 HELEN CHUNG SY REFERENCE (BR NO. / DATE) VALIDITY From REMARKS To Bd. Res. No. 157 dtd. Sept. 5, 2008 5-Sep-08 31-Dec-10 4984 HELEN D. CEBALLO Bd. Res. No. 151 dtd. Sept. 9, 2013 1-Jan-14 31-Dec-16 5609 HELEN ESTRELLA ALEJANDRINO Br. Res. No. 57 dtd. Dec. 29, 2014 29-Dec-14 31-Dec-16 HELEN GINES MUNSAYAC (Formerly: HELEN VERGARA Bd. Res. No. 22 dtd. Feb. 2, 2015 1908 GINES) 2-Feb-15 31-Dec-17 1610 HELEN GRACE LEDESMA FERRER Bd. Res. No. 222 dtd. Oct. 29, 2013 1-Jan-14 31-Dec-16 Bd. Res. No. 140 dtd. July 18, 2008 18-Jul-08 31-Dec-10 3721 HELEN MALLORCA MAGADA Bd Res. No. 81 dtd. Oct. 11, 2011 1-Jan-12 31-Dec-14 3551 HELEN ROSALIE L. REINTAR Bd Res. No. 107 dtd. June 4, 2013 4-Jun-13 31-Dec-15 4364 HELEN TEPASE - AVILA Bd. Res. No. 189 dtd. Oct. 14, 2015 14-Oct-15 31-Dec-17 2127 HELEN INCISO-GACILLOS 4160 HELEN L. ABRAHAM 1494 HELEN LIM TAN WONG Page 219 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of June 06, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS REFERENCE (BR NO. / DATE) VALIDITY From REMARKS To 2641 HENEDINA CORTEZ RAMOS Bd. Res. No. 221 dtd. Dec. 1, 2015 1-Jan-16 31-Dec-18 2083 HENEDINA S. ALCANTARA Bd. Res. No. 46 dtd. Dec. 29, 2014 1-Jan-15 31-Dec-17 5393 HENIDA GENTUYA GENISE Bd. Res. No. 08 dtd. Feb. 9, 2016 9-Feb-16 31-Dec-18 2099 HENLY SISON PAHILAGAO Bd. Res. No. 52 dtd. Dec. 29, 2014 1-Jan-15 31-Dec-17 Br. Res. No. 32 dtd. Feb. 9, 2016 9-Feb-16 31-Dec-18 0449 HENRY B. SASOY Bd. Res. No. 23 dtd. Jan. 31, 2007 31-Jan-07 31-Dec-09 3552 HENRY C. ONG Bd Res. No. 182 dtd. Nov. 6, 2007 6-Nov-07 31-Dec-09 3914 HENRY G. BUENA Bd. Res. No. 67 dtd. April 2, 2008 2-Apr-08 31-Dec-10 2492 HENRY IGLESIA MIRAFLOR Bd. Res. No. 50 dtd. Dec. 29, 2014 1-Jan-15 31-Dec-17 4677 HENRY JOSEPH LABRADOR HERRERA Bd. Res. No. 246 dtd. Dec. 14, 2015 1-Jan-16 31-Dec-18 4436 HENRY PASAY JOSE Bd. Res. No. 42 dtd. Feb. 11, 2013 11-Feb-13 31-Dec-15 6044 HENNESSY KIM BALINGIT 0627 HENRY J. VIÑAS Page 220 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of June 06, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS REFERENCE (BR NO. / DATE) VALIDITY From REMARKS To 3722 HENRY R. TAGUIBAO Bd Res. No. 24 dtd. Jan. 28, 2008 28-Jan-08 31-Dec-10 2507 HENRY RADA ONIA Bd. Res. No. 141 dtd. August 14, 2015 14-Aug-15 31-Dec-17 Bd. Res. No. 270 dtd. Dec. 28, 2015 1-Jan-16 31-Dec-18 6137 HERBERTO BATI LAGARDE Br. Res. No. 93 dtd. Apr. 8, 2016 8-Apr-16 31-Dec-18 4413 HERMAN LLEGADO BABINA Bd. Res. No. 77 dtd. July 8, 2015 8-Jul-15 31-Dec-17 Bd. Res. No. 275 dtd. Dec. 18, 2013 1-Jan-14 31-Dec-16 3071 HERMENIGILDA O. ROMERO Bd. Res. No. 166 dtd. Sept. 17, 2015 1-Jan-16 31-Dec-18 4243 HERMES FRANCIS LABRADOR HERRERA Bd. Res. No. 02 dtd. Feb. 8, 2011 8-Feb-11 31-Dec-13 5414 HENSON MANGAGIL EYEG 2212 HERBART D. MATIAS 4884 HERMENEGILDO FELEBRICO JAVIER, JR. 1584 HERMIE R. RAMOS Page 221 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of June 06, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS REFERENCE (BR NO. / DATE) VALIDITY From REMARKS To 1585 HERMINIA IBARROLA FLORES Bd. Res. No. 35 dtd. Jan. 28, 2008 28-Jan-08 31-Dec-10 2678 HERMINIA JAMILANO SACRAMENTO Bd. Res. No. 96 dtd. Apr. 12, 2016 12-Apr-16 31-Dec-18 1611 HERMINIA OCTAVO BARIAS Bd. Res. No. 50 dtd. Dec. 29, 2014 1-Jan-15 31-Dec-14 3948 HERMINIO A. ARCEO, JR. Bd. Res. No. 119 dtd. Dec 26, 2011 26-Dec-11 31-Dec-13 2378 HERMINIO PASCUA CABATO Bd. Res. No. 226 dtd. Dec. 1, 2015 1-Jan-16 31-Dec-18 Bd. Res. No. 77 dtd. June 21, 2012 21-Jun-12 31-Dec-14 31-Dec-16 Br. Res. No. 127 dtd. June 6, 2017 19-Dec-14 6-Jun-16 Bd. Res. No. 72 dtd. June 5, 2012 5-Jun-12 31-Dec-14 0417 HERMINIA M. ACEVEDO 5076 HERMINIO R. VIVAS, JR. 1059 HERNAN GERUNDAINO MAGLUPAY 6168 HERNAN S. YNION Bd. Res. No. 34 dtd. December 19, 2014 31-Dec-18 0615 HERNANDEZ, RECOMITE & CO. 4111 HERNANDO C. SAN PEDRO Page 222 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of June 06, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS REFERENCE (BR NO. / DATE) VALIDITY From REMARKS To 3583 HERNANE DUJON CHUA Bd Res. No. 64 dtd. March 6, 2013 6-Mar-13 31-Dec-15 1279 HERRIE C. ANDRADE Bd. Res. No. 84 dtd. July 15, 2009 15-Jul-09 31-Dec-11 Bd. Res. No. 92 dtd. April 16, 2013 16-Apr-13 31-Dec-15 Bd. Res. No. 151 dtd. Sept. 5, 2008 5-Sep-08 31-Dec-10 5432 HILARIO G. DUMASAN Bd. Res. No. 291 dtd. Dec. 23, 2013 23-Dec-13 31-Dec-15 4115 HILDA C. ARRANGUEZ Bd. Res. No. 122 dtd. June 16, 2008 16-Jun-08 31-Dec-10 2666 HILDA U. VAREZ Bd. Res. No. 22 dtd. Jan. 31, 2007 31-Jan-07 31-Dec-09 Br. Res. No. 90 dtd. July 8, 2015 8-Jul-15 31-Dec-17 2531 HOMER BAHAN MORAN Bd. Res. No. 34 dtd. December 19, 2014 1-Jan-15 31-Dec-17 3128 HONORATA MEDINA-GAMAYO Bd Res. No. 90 dtd. Mar. 31, 2016 31-Mar-16 31-Dec-18 8-Jul-15 31-Dec-17 5303 HERSEY L. ANGULUAN 4211 HERSON B. AMOLO 5781 HOMARR BALUYUT BONDOC 5860 HUTCH BUCU CRUZ Br. Res. No. 102 dtd. July 14, 2015 Page 223 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of June 06, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS REFERENCE (BR NO. / DATE) VALIDITY From REMARKS To 2367 I. A. CANCINO JR. & CO. Bd. Res. No. 04 dtd. Jan. 26, 2015 1324 I. T. SABADO & ASSOCIATES Bd. Res. No. 19 dtd. Feb. 2, 2015 2-Feb-15 Additional Partner: Maria Nita Esmeralda Ferreras Acosta 31-Dec-17 Board Resolution 19 series 2015 dated February 2, 2015 5434 IAN BULABOG EDRADAN Bd. Res. No. 24 dtd. Feb. 9, 2016 9-Feb-16 31-Dec-18 5390 IAN DECENA DAVID Bd. Res. No. 226 dtd. Dec. 1, 2015 1-Jan-16 31-Dec-18 Bd. Res. No. 334 dtd. Dec. 27, 2013 1-Jan-14 31-Dec-16 4378 IAN R. PANTE Bd. Res. No. 22 dtd. Mar. 4, 2009 4-Mar-09 31-Dec-11 4264 IAN ROSELIER G. TORNO Bd. Res. No. 165 dtd. Oct. 28, 2008 28-Oct-08 4556 IDA MEL O. CAPERIG Bd. Res. No. 205 dtd. November 2, 2015 1-Jan-16 31-Dec-18 2759 IGNACIO SUSANO M. CHUA Bd Res. No. 45 dtd. Sept. 04, 2007 4-Sep-07 31-Dec-09 0798 IGNACIO VILLALON ABAD Bd. Res. No. 72 dtd. Mar. 26, 2010 26-Mar-10 31-Dec-12 0436 IGNACIO XAVIER GONZALEZ BARRANCO Bd. Res. No. 135 dtd. Sept. 25, 2012 1-Jan-13 31-Dec-15 1114 IAN FUENTES HINOLAN 26-Jan-15 31-Dec-17 1399 IAN PAUL P. DALIN Page 224 New Partner of Romeo G. Torno & Co. (Approved Oct. 26, 31-Dec-10 2009) LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of June 06, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS 0866 ILDEFONSO A. CHANGCO REFERENCE (BR NO. / DATE) VALIDITY From REMARKS To Bd. Res. No. 190 dtd. Nov. 8, 2007 8-Nov-07 31-Dec-09 3949 ILUMINADA A. SEBIAL Bd. Res. No. 189 dtd. Oct. 29, 2013 1-Jan-14 31-Dec-16 4291 ILUMINADA C. PASIL-SAYONG Bd. Res. No. 178 dtd. Oct. 30, 2008 30-Oct-08 31-Dec-10 Bd. Res. No. 51 dtd. Feb. 18, 2016 18-Feb-16 31-Dec-18 Bd Res. No. 121 dtd. Sept. 14, 2007 14-Sep-07 31-Dec-09 1960 ILDEFONSO ALESNA-YBANEZ 1922 ILDEFONSO O. QUE 0022 ILUMINADA A. SANTOS 1909 IMEE G. VILCHES 4337 IMELDA AQUINO PAGADUAN 2066 IMELDA C. ALDANA 3226 IMELDA C. KHAN Page 225 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of June 06, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS 4998 IMELDA C. MENDOZA REFERENCE (BR NO. / DATE) VALIDITY From REMARKS Bd. Res. No. 172 dtd. Sept. 21, 2015 21-Sep-15 31-Dec-17 To 3652 IMELDA ESGUERRA LIWANAG Bd Res. No. 230 dtd. Oct. 29, 2013 1-Jan-14 31-Dec-16 3495 IMELDA GARCIA HERNANDEZ Bd Res. No. 174 dtd. Nov. 6, 2007 6-Nov-07 31-Dec-09 4557 IMELDA HAPAN TABLIZO Bd. Res. No. 41(B) dtd. March 4, 2015 4-Mar-15 31-Dec-17 3086 IMELDA M. MALAPOTE Bd Res. No. 87 dtd. April 30, 2010 30-Apr-10 31-Dec-12 2544 IMELDA M. VALDEZ Bd. Res. No. 54 dtd. Dec. 29, 2014 1-Jan-15 31-Dec-17 Bd. Res. No. 90 dtd. Oct. 11, 2011 11-Oct-11 31-Dec-13 4961 IMELDA MALLARI DEVESA 0677 IMELDA MARTIN - RAMOS Bd. Res. No. 267 dtd. Dec. 28, 2015 1-Jan-16 31-Dec-18 0292 IMELDA MERELOS PACLIBAR Bd. Res. No. 22 dtd. Feb. 9, 2016 9-Feb-16 31-Dec-18 Page 226 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of June 06, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS 2650 IMELDA S. REYES REFERENCE (BR NO. / DATE) VALIDITY From REMARKS To Bd. Res. No. 180 dtd. Oct. 22, 2012 1-Jan-13 31-Dec-15 Bd. Res. No. 37 dtd. December 19, 2014 1-Jan-15 31-Dec-17 2893 IMELDA T. ANGELES Bd Res. No. 47 dtd. Feb. 11, 2013 11-Feb-13 31-Dec-15 2428 IMELDA VALDEZ SOLIVEN Bd. Res. No. 343 dtd. Dec. 27, 2013 1-Jan-14 31-Dec-16 4656 IMELDA Y. DY Bd. Res. No. 148 dtd. December 21, 2009 21-Dec-09 31-Dec-11 2458 IMPERATRIZ M. SEVILLA Bd. Res. No. 104 dtd. Oct. 21, 2011 1-Jan-12 31-Dec-14 2518 IMELDA S. TAN 5189 IMELDA SOLEDAD C. GARBANZOS 5962 INOCENCIO ACAR CABANGUNAY, JR. Br. Res. No. 178 dtd. October 13, 2015 13-Oct-15 31-Dec-17 6118 INOCENCIO MONTALBO MANDOCDOC Br. Res. No. 75 dtd. Mar. 28, 2016 28-Mar-16 31-Dec-18 Bd. Res. No. 236 dtd. Oct. 29, 2013 1-Jan-14 31-Dec-16 0493 INVENTOR, MIRANDA & ASSOCIATES Page 227 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of June 06, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS REFERENCE (BR NO. / DATE) VALIDITY From REMARKS To 4137 IONE BARON MEJIA ( Formerly: IONE TIDON BARON ) Bd. Res. No. 17 dtd. Feb. 2, 2015 2-Feb-15 31-Dec-17 4548 IREN HUELVA-YUBOCO Bd. Res. No. 74 dtd. July 15, 2009 15-Jul-09 31-Dec-11 5743 IRENE ALIDO DE LEON Br. Res. No. 85 dtd. July 8, 2015 8-Jul-15 31-Dec-17 6169 IRENE ESTEBAN GUINTO Br. Res. No. 127 dtd. June 6, 2017 6-Jun-16 31-Dec-18 5156 IRENE I. KYAMKO Bd. Res. No. 47 dtd. Dec. 29, 2014 1-Jan-15 31-Dec-17 4801 IRENE MARCELIANA V. UY Bd. Res. No. 58 dtd. March 6, 2013 6-Mar-13 31-Dec-15 4530 IRENE NEALEGA ATUTUBO Bd. Res. No. 66 dtd. May 5, 2009 5-May-09 31-Dec-11 4570 IRENE P. LAO TO Bd. Res. No. 108 dtd. July 14, 2015 14-Jul-15 31-Dec-17 4138 IRENE P. TORRES Bd. Res. No. 135 dtd. July 18, 2008 18-Jul-08 31-Dec-10 0867 IRENE S. PREYRA Bd. Res. No. 43 dtd. March 28, 2011 28-Mar-11 31-Dec-13 Page 228 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of June 06, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS REFERENCE (BR NO. / DATE) VALIDITY From REMARKS To 5276 IRENEO ARANDIA ELEPONIO, JR. Bd. Res. No. 202 dtd. November 2, 2015 1-Jan-16 31-Dec-18 4972 IRISH ASUNCION MENGUITO Bd. Res. No. 195 dtd. Oct. 29, 2013 1-Jan-14 31-Dec-16 4244 IRISH CAÑETE SARABIA Bd. Res. No. 163 dtd. Sept. 27, 2013 1-Jan-14 31-Dec-16 3227 IRISH SAQUILAYAN RIVERO Bd Res. No. 166 dtd. Sept. 17, 2015 17-Sep-15 31-Dec-17 2085 IRMA A. SALVADOR Bd. Res. No. 207 dtd. November 2, 2015 1-Jan-16 31-Dec-18 Br. Res. No. 18 dtd. February 2, 2015 2-Feb-15 31-Dec-17 5642 IRMA F. FERNIZ 1627 IRMA F. TEOXON Bd. Res. No. 180 dtd. Oct. 30, 2008 30-Oct-08 31-Dec-10 2603 IRMA M. NAVARRO Bd. Res. No. 12 dtd. Jan. 29, 2007 29-Jan-07 31-Dec-09 3786 IRMA MESIAS CARLOS Bd. Res. No. 38 dtd. Jan. 28, 2008 28-Jan-08 31-Dec-10 Page 229 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of June 06, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS 4401 IRMINGARDA CAUREL LLORICO REFERENCE (BR NO. / DATE) VALIDITY From Bd. Res. No. 60 dtd. Dec. 29, 2014 REMARKS To 1-Jan-15 31-Dec-17 0197 IRVING C. DELA CRUZ & CO. 2084 ISAAC REGONDOLA ROSAL Bd. Res. No. 43 dtd. March 28, 2012 28-Mar-12 31-Dec-14 3706 ISABELITA A. SORIANO - BAGA Bd Res. No. 19 dtd. Jan. 21, 2008 21-Jan-08 31-Dec-10 0628 ISABELITA CHUA-ANG Bd. Res. No. 205 dtd. November 2, 2015 1-Jan-16 31-Dec-18 1184 ISABELITA U. RIVERA Bd. Res. No. 85 dtd. April 16, 2013 16-Apr-13 31-Dec-15 4999 ISABELO MONTANCES HADUCA, JR. Bd. Res. No. 30 dtd. December 19, 2014 1-Jan-15 31-Dec-17 5517 ISABELO RODEL HILARIO, IV Bd. Res. No. 361 dtd. Dec. 27, 2013 27-Dec-13 31-Dec-15 2266 ISAGANI G. DOMINGUEZ Page 230 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of June 06, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS REFERENCE (BR NO. / DATE) VALIDITY From REMARKS To 2740 ISAGANI NORLITO L. BALTAZAR Bd. Res. No. 42 dtd. Mar. 2, 2007 2-Mar-07 31-Dec-09 1037 ISAGANI RAMORAN CORPUZ Bd. Res. No. 363 dtd. Dec. 27, 2013 1-Jan-14 31-Dec-16 3915 ISAGANI T. SABADO Bd. Res. No. 67 dtd. April 2, 2008 2-Apr-08 31-Dec-10 Bd Res. No. 245 dtd. Dec. 14, 2015 1-Jan-16 31-Dec-18 4105 ISIDRO BAGGAO MAMURI Bd. Res. No. 65 dtd. Feb. 19, 2016 19-Feb-16 31-Dec-18 3707 ISIDRO MONTECILLO PEPITO, JR. Bd Res. No. 60 dtd. Dec. 29, 2014 29-Dec-14 31-Dec-16 1457 ISAIAS E. EMPEÑO 3600 ISIDORO ADRIAS LAPITAN 1825 ISIDRA V. GONZALES 1910 ISIDRO B. GARCIA Page 231 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of June 06, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS REFERENCE (BR NO. / DATE) VALIDITY From REMARKS 5092 ISIDRO T. TEOCSON Bd. Res. No. 90 dtd. August 13, 2012 13-Aug-12 0142 ISLA, LIPANA & CO. Bd. Res. No. 327 dtd.Dec. 27, 2013 1-Jan-14 1890 ISMAEL CREGENCIA CORTEZ Bd. Res. No. 14 dtd. Jan. 30, 2009 30-Jan-09 31-Dec-11 2467 ISRAEL GAMBOA DOMINGO Bd. Res. No. 52 dtd. Dec. 29, 2014 1-Jan-15 31-Dec-17 1707 ISRAEL T. CRUZ Bd. Res. No. 95 dtd. May 12, 2008 12-May-08 31-Dec-10 5154 IVY JESUSA E. BACANI Bd. Res. No. 47 dtd. Dec. 29, 2014 1-Jan-15 31-Dec-17 5289 IVY MARIE GUADEZ MANCOL Bd. Res. No. 51 dtd. Feb. 18, 2016 18-Feb-16 31-Dec-18 5447 J. A. BANARIA & COMPANY Bd. Res. No. 1855 dtd. Oct. 14, 2015 1-Jan-16 31-Dec-18 To 31-Dec-14 Additional Partners: Paul Chester uy See Bd. Res. 33 31-Dec-16 dated 02-25-2015 2663 J. BRAVO-M. RUNES & ASSOCIATES Bd. Res. No. 21 dtd. Jan. 31, 2007 31-Jan-07 31-Dec-09 1128 J. C. ARUEGO & ASSOCIATES Bd. Res. No. 290 dtd. Dec. 23, 2013 1-Jan-14 31-Dec-16 1595 J. O. TABALBA & CO. Bd. Res. No. 185 dtd. Oct. 14, 2015 01-Jan-16 31-Dec-18 Page 232 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of June 06, 2016 APPROVAL REG. NO. 0097 NAME OF FIRM / PARTNERSHIPS J. O'HARA & COMPANY REFERENCE (BR NO. / DATE) VALIDITY From REMARKS To (Formerly: JAIME Bd. Res. No. 60 dtd. July 8, 2015 8-Jul-15 31-Dec-17 1313 J. PHOEBUS G .FRANCISCO SANTOS Bd. Res. No. 08 dtd. Feb. 2, 2015 2-Feb-15 31-Dec-17 1194 J. SAN PASCUAL & CO. Bd. Res. No. 331 dtd. Dec. 27, 2013 1-Jan-14 Additional partner: Jemelica Catapang Gagalac under 31-Dec-16 Board Resolution No. 331 dated December 27, 2013 4297 J. T. ABANGAN & CO. Bd. Res. No. 15 dtd. Feb. 2, 2015 2-Feb-15 Additional Partner under Bd. Res. 15 dated Feb. 2, 2015 31-Dec-17 FE G. SILVA 2447 J. V. JIMENEZ & ASSOCIATES Bd. Res. No. 27 dtd. December 19, 2014 1-Jan-15 31-Dec-17 0054 J.P. TOLENTINO & CO. Bd. Res. No. 351 dtd. Dec. 27, 2013 1-Jan-14 31-Dec-16 2047 JACINTO AND COMPANY Bd. Res. No. 104 dtd. July 14, 2015 14-Jul-15 31-Dec-17 2604 JACINTO U. YU Bd. Res. No. 54 dtd. Mar. 23, 2010 23-Mar-10 31-Dec-12 3729 JACK NAPONE BACONGA Bd. Res. No. 98 dtd. August 13, 2012 13-Aug-12 31-Dec-14 Bd. Res. No. 156 dtd. August 24, 2015 1-Jan-16 31-Dec-18 Bd. Res. No. 210 dtd. Oct. 29, 2013 1-Jan-14 31-Dec-16 H. O'HARA JR. ) 5299 JACKIE LOU ROXAS OCBENIA 1531 JACKQUI REYES MORENO Page 233 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of June 06, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS 4818 JACKSON GEROCA BRIONES 0485 JACKSON T. JANGAYO REFERENCE (BR NO. / DATE) VALIDITY From REMARKS To Bd. Res. No. 207 dtd. November 2, 2015 1-Jan-16 31-Dec-18 Bd. Res. No. 54 dtd. Mar. 18, 2008 18-Mar-08 31-Dec-10 Br. Res. No. 158 dtd. August 24, 2015 24-Aug-15 31-Dec-17 2228 JACQUELINE T. LI 5936 JACQUELINE ELORDE CORALDE 3863 JACQUELINE MALIG CALMA Bd. Res. No. 155 dtd. Sept. 27, 2013 1-Jan-14 31-Dec-16 1300 JACQUELINE O. YAP Bd. Res. No. 156 dtd. Sept. 27, 2013 1-Jan-14 31-Dec-16 3769 JACQUELYN C. SANTIAGO Bd. Res. No. 36 dtd. Jan. 28, 2008 28-Jan-08 31-Dec-10 6063 JACQUELYN G. GONZAGA Br. Res. No. 36 dtd. Feb. 9, 2016 9-Feb-16 31-Dec-18 4391 JAEL I. ANG - DIONELA Bd. Res. No. 24 dtd. Mar. 4, 2009 4-Mar-09 31-Dec-11 3620 JAIME A. CARDIÑO Bd Res. No. 05 dtd. Jan. 9, 2008 9-Jan-08 31-Dec-10 0729 JAIME ASPURIA GAMBOA Bd. Res. No. 270 dtd. Dec. 18, 2013 1-Jan-14 31-Dec-16 Page 234 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of June 06, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS REFERENCE (BR NO. / DATE) VALIDITY From REMARKS To 1826 JAIME BIDANIA GONZALES Bd. Res. No. 347 dtd. Dec. 27, 2013 1-Jan-14 31-Dec-16 2114 JAIME BOCALOY MANAOIS Bd. Res. No. 46 dtd. Dec. 29, 2014 1-Jan-15 31-Dec-17 0279 JAIME BONGCO SANTOS Bd. Res. No. 35 dtd. Dec. 19, 2014 1-Jan-15 31-Dec-17 5164 JAIME BUZON SANTIAGO Bd. Res. No. 47 dtd. Dec. 29, 2014 1-Jan-15 31-Dec-17 Bd. Res. No. 02 dtd. January 8, 2013 8-Jan-13 31-Dec-15 2763 JAIME GASPACHO BALMAS Bd Res. No. 204 dtd. November 2, 2015 1-Jan-16 31-Dec-18 2961 JAIME M. LAUDATO Bd Res. No. 09 dtd. Feb. 2, 2015 2-Feb-15 31-Dec-17 1530 JAIME D. DOMAWANG 5210 JAIME DELA CRUZ CAJUCOM 2229 JAIME F. ULIBAS Page 235 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of June 06, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS REFERENCE (BR NO. / DATE) VALIDITY From REMARKS To 2042 JAIME MILA MOLINO Bd. Res. No. 72 dtd. July 8, 2015 8-Jul-15 31-Dec-17 3476 JAIME PABALAN SANTOS Bd Res. No. 08 dtd. Feb. 2, 2015 2-Feb-15 31-Dec-17 1977 JAIME PAYOS ESPERIDA Bd. Res. No. 03 dtd. Jan. 26, 2015 26-Jan-15 31-Dec-17 4402 JAIME PONCE SEÑIR Bd. Res. No. 25 dtd. Mar. 4, 2009 4-Mar-09 31-Dec-11 3645 JAIME PUERTOS SANTOS Bd Res. No. 76 dtd. Oct. 7, 2011 7-Oct-11 31-Dec-13 2248 JAIME SALAS CHIN, JR. Bd. Res. No. 61 dtd. Feb. 19, 2016 19-Feb-16 31-Dec-18 0427 JAIME T. CAYETANO Bd. Res. No. 62 dtd. April 2, 2008 2-Apr-08 31-Dec-10 2703 JAIME VICENTE DISPO Bd. Res. No. 35 dtd. December 19, 2014 1-Jan-15 31-Dec-17 3812 JAIMIE GO DY Bd. Res. No. 43 dtd. March 28, 2011 28-Mar-11 31-Dec-13 Page 236 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of June 06, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS 5610 JAIMIE ROSE TARIGA SANTOS REFERENCE (BR NO. / DATE) REMARKS To 29-Dec-14 31-Dec-16 Bd. Res. No. 41(B) dtd. March 4, 2015 4-Mar-15 31-Dec-17 5359 JAKE TAAWAN ALTIYEN Bd. Res. No. 227 dtd. Dec. 1, 2015 1-Jan-16 31-Dec-18 5941 JAMES APAGA CAFIRMA Br. Res. No. 161 dtd. September 17, 2015 17-Sep-15 31-Dec-17 5360 JAMES BORRES LADO Bd. Res. No. 237 dtd. Dec. 4, 2015 1-Jan-16 31-Dec-18 5194 JAMESON AGUSTIN BATO Bd. Res. No. 250 dtd. December 28, 2012 28-Dec-12 31-Dec-14 6138 JAN MARCUS ANG TANG Br. Res. No. 93 dtd. Apr. 8, 2016 8-Apr-16 31-Dec-18 Bd. Res. No. 275 dtd. Dec. 18, 2013 1-Jan-14 31-Dec-16 Bd Res. No. 122 dtd. Sept. 17, 2007 17-Sep-07 31-Dec-09 Bd. Res. No. 121 dtd. July 24, 2015 1-Jan-16 31-Dec-18 1891 JAINA DE GUZMAN DONES Br. Res. No. 57 dtd. Dec. 29, 2014 VALIDITY From 2401 JANE B. GANLOY 4908 JANE C. PORCINCULA 3242 JANE R. SEVESES 5364 JANELLE GALLEGO PANUDA Page 237 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of June 06, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS 0799 JANELYN IBARRA BILTZ REFERENCE (BR NO. / DATE) VALIDITY From Bd. Res. No. 144 dtd. August 17, 2015 REMARKS To 1-Jan-17 31-Dec-18 Br. Res. No. 102 dtd. July 14, 2015 8-Jul-15 31-Dec-17 1148 JANET A. CAPILI Bd. Res. No. 65 dtd. Feb. 19, 2016 19-Feb-16 31-Dec-18 2623 JANET BORONG TAN Bd. Res. No. 107 dtd. April 12, 2016 12-Apr-16 31-Dec-18 Br. Res. No. 139 dtd. August 14, 2015 14-Aug-15 31-Dec-17 Bd. Res. No. 94 dtd. April 12, 2016 12-Apr-16 31-Dec-18 6008 JANET GERMAN MARQUEZ Br. Res. No. 256 dtd. December 14, 2015 14-Dec-15 31-Dec-17 5782 JANET M. MENGUITO Br. Res. No. 90 dtd. July 8, 2015 8-Jul-15 31-Dec-17 4055 JANET N. OBIEDO Bd. Res. No. 338 dtd. Dec. 27, 2013 1-Jan-14 31-Dec-16 2128 JANET S. BANAN Bd. Res. No. 02 dtd. Jan. 26, 2015 26-Jan-15 31-Dec-17 5861 JANELYNN MILLETE BEDIA 0762 JANET A. BANDONG 5908 JANET CODOG VALDUEZA 0598 JANET GANIR TAOJO Page 238 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of June 06, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS 1856 JANETTE ROSELYN CHIA PEDREGOSA REFERENCE (BR NO. / DATE) VALIDITY From REMARKS To Bd. Res. No. 28 dtd. Feb. 20, 2012 20-Feb-12 31-Dec-14 Bd. Res. No. 63 dtd. Feb. 19, 2016 19-Feb-16 31-Dec-18 Bd. Res. No. 21 dtd. Jan. 8, 2013 8-Jan-13 31-Dec-15 Br. Res. No. 35 dtd. Feb. 9, 2016 9-Feb-16 31-Dec-18 4265 JANNETTE A. TUMANG Bd. Res. No. 208 dtd. Oct. 29, 2013 1-Jan-14 31-Dec-16 4620 JANUS GUERRERO SIDDAYAO Bd. Res. No. 07 dtd. August 13, 2014 13-Aug-14 31-Dec-16 Bd. Res. No. 19 dtd. December 16, 2014 12-Dec-14 31-Dec-16 Bd. Res. No. 122 dtd. Dec 26, 2011 1-Jan-12 31-Dec-14 13-Aug-12 31-Dec-14 1-Jan-16 31-Dec-18 20-Feb-12 31-Dec-14 JANICE RAMOS VILORIA ( Formerly: JANICE BALLARES 5417 RAMOS) 4338 JANICE UY YU 6060 JANINA SANTOS BAQUIRAN 5545 JARAMIE FABI NABUA 4365 JASMIN A. CARO - PIEDAD 5093 JASMIN FLORES EBORA 2714 JASMIN TOLENTINO JUACALLA 5003 JASMINDA BRIONES ALAPAG Bd. Res. No. 90 dtd. August 13, 2012 Bd. Res. No. 165 dtd. Sept. 17, 2015 Bd. Res. No. 17 dtd. Feb. 20, 2012 Page 239 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of June 06, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS REFERENCE (BR NO. / DATE) VALIDITY From REMARKS To 5162 JASMINE RADA ENDERES Bd. Res. No. 153 dtd. Oct. 22, 2012 22-Oct-12 31-Dec-14 5598 JASON RABANERA RADAM Br. Res.No. 45 dtd. Dec. 29, 2014 29-Dec-14 31-Dec-16 CANCELLED 5004 JASON SALVADOR JIMENEZ Bd. Res. No. 68 dtd. July 8, 2015 8-Jul-15 31-Dec-17 5334 JASON VALENZUELA DE VEYRA Bd. Res. No. 04 dtd. JAN. 27, 2016 27-Jan-16 31-Dec-18 Bd. Res. No. 314 dtd. Dec. 27, 2013 1-Jan-14 31-Dec-16 2608 JAY FORTIN BATO Bd. Res. No. 176 dtd. Oct. 13, 2015 1-Jan-16 31-Dec-18 4084 JAY M. OGABANG Bd. Res. No. 116 dtd. May 29, 2008 29-May-08 31-Dec-10 Bd. Res. No. 314 dtd. Dec. 27, 2013 1-Jan-14 31-Dec-16 26-Feb-16 31-Dec-18 3907 JAVIER BANIGON RICO 2250 JAVIER C. CALIGUIA, JR. 0821 JAVIER CAYANAN LOMOYA 1586 JAY P. SICAT 0678 JAYDEE PALUGAN CAPARAS 6091 JAYSON NARCISUS M. AYSON Br. Res. No. 67 dtd. Feb. 26, 2016 Page 240 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of June 06, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS REFERENCE (BR NO. / DATE) VALIDITY From REMARKS 2338 JEAN G. MEJIA Bd. Res. No. 271 dtd. Dec. 28, 2015 28-Dec-15 31-Dec-17 2171 JEAN GREGORIO GUINTO Bd. Res. No. 321 dtd. Dec. 27, 2013 1-Jan-14 31-Dec-16 Bd. Res. No. 109 dtd. Sept. 12, 2012 12-Sep-12 31-Dec-14 Br. Res. No. 147 dtd. August 17, 2015 17-Aug-15 31-Dec-17 3079 JEANET C. ESPERA Bd Res. No. 44 dtd. March 28, 2012 28-Mar-12 31-Dec-14 2810 JEANETTE AGCAOILI - BERMUDEZ Bd. Res. No. 112 dtd. Apr. 19, 2016 19-Apr-16 31-Dec-18 Br. Res. No. 147 dtd. August 17, 2015 17-Aug-15 31-Dec-17 To 1978 JAZMIN A. ARCANGEL 0169 JEAN A. CABALES - ALBERTO (Formerly: JEAN A. CABALES) 2202 JEAN INOCENCIO JAVIER 1807 JEAN MARICAR SANTOS LOPEZ 1261 JEAN ROSE M. DUHAYLONGSOD 5919 JEAN S. ACLAN 5920 JEANETTE DEL MUNDO LEONARDO Page 241 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of June 06, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS REFERENCE (BR NO. / DATE) VALIDITY From REMARKS To 3405 JEANNETTE B. SANTOS Bd Res. No. 151 dtd. Oct. 3, 2007 3-Oct-07 31-Dec-09 2894 JEANNETTE D. TOLENTINO Bd Res. No. 90 dtd. Mar. 31, 2016 31-Mar-16 31-Dec-18 3829 JEFFERSON FABUNAN SIMON Bd. Res. No. 122 dtd. Sept. 19, 2012 19-Sep-12 31-Dec-14 3694 JEFFERSON S. TIZON Bd Res. No. 18 dtd. Jan. 21, 2008 21-Jan-08 31-Dec-10 5142 JEFFREY ALVEZ MARQUEZ Bd. Res. No. 128 dtd. Sept. 25, 2012 25-Sep-12 31-Dec-14 5611 JEFFREY BERNADAS BABATIO 6064 JEFFREY CASTRO TORIO Br. Res. No. 57 dtd. Dec. 29, 2014 29-Dec-14 31-Dec-16 Br. Res. No. 36 dtd. Feb. 9, 2016 9-Feb-16 31-Dec-18 Br. Res. No. 175 dtd. October 13, 2015 13-Oct-15 31-Dec-17 4324 JEFFREYSON MAGAN PAKIAS Bd. Res. No. 40(A) dtd. March 4, 2015 4-Mar-15 31-Dec-17 4027 JEIRLY PAYPA LAPUZ Bd. Res. No. 160 dtd. Sept. 27, 2013 1-Jan-14 31-Dec-16 3981 JEMIMA VECERA PAMPLIEGA Bd. Res. No. 57 dtd. March 28, 2011 28-Mar-11 31-Dec-13 4224 JENALYN R. CARABEO-SUAREZ Bd. Res. No. 153 dtd. Sept. 5, 2008 5-Sep-08 31-Dec-10 5957 JEFFREY LIM ONG Page 242 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of June 06, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS 6120 JENEFER TOMARONG LAYUGAN REFERENCE (BR NO. / DATE) VALIDITY From REMARKS To Br. Res. No. 82 dtd. Mar. 31, 2016 31-Mar-16 31-Dec-18 1012 JENELY A. CORONEL - DIMATATAC Bd. Res. No. 190 dtd. Oct. 29, 2013 1-Jan-14 31-Dec-16 3675 JENELYN NOBLE MANANSALA Bd Res. No. 262 dtd. Dec. 9, 2013 1-Jan-14 31-Dec-16 2819 JENETTE F. TORRES Bd Res. No. 226 dtd. Dec. 1, 2015 1-Jan-16 31-Dec-18 4919 JENNALYN MAYUYO VICENCIO Bd. Res. No. 77 dtd. July 8, 2015 8-Jul-15 31-Dec-17 6130 JENNELYN AGUILAR MANDILAG Br. Res. No. 83 dtd. Mar. 31, 2016 31-Mar-16 31-Dec-18 Bd. Res. No. 113 dtd. May 21, 2008 21-May-08 31-Dec-10 Br. Res. No. 07 dtd. Feb. 9, 2016 9-Feb-16 31-Dec-18 4622 JENNIFER B. TENORIO Bd. Res. No. 111 dtd. October 26, 2009 26-Oct-09 31-Dec-11 3000 JENNIFER C. BENLOT Bd Res. No. 82 dtd. Sept. 11, 2007 11-Sep-07 31-Dec-09 Br. Res. No. 129 dtd. August 11, 2015 11-Aug-15 31-Dec-17 4065 JENNIFER A. BAGUE - BALAO 6019 JENNIFER ANN REGIS SAUCO 5896 JENNIFER CAHUGOM MAMERTO Page 243 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of June 06, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS 4621 JENNIFER CHU PULMA REFERENCE (BR NO. / DATE) VALIDITY From REMARKS To Bd. Res. No. 51 dtd. Dec.29, 2014 1-Jan-15 31-Dec-17 5057 JENNIFER CUNANAN RONCESVALLES Bd. Res. No. 62 dtd. July 8, 2015 8-Jul-15 31-Dec-17 5226 JENNIFER GARCIA SIRON Bd. Res. No. 06 dtd. January 8, 2013 8-Jan-13 31-Dec-15 Bd. Res. No. 20 dtd. January 28, 2010 28-Jan-10 31-Dec-12 6098 JENNIFER S. YABUT Br. Res. No. 72 dtd. Mar. 28, 2016 28-Mar-16 31-Dec-18 6029 JENNIFER SANTOS PEÑA Br. Res. No. 30 dtd. Feb. 9, 2016 9-Feb-16 31-Dec-18 2910 JENNIFER TRINITY S. MAYNIGO Bd. Res. No. 134 dtd. Sept. 25, 2012 1-Jan-13 31-Dec-15 4613 JENNIFER VARIAS SARMIENTO Bd. Res. No. 30 dtd. December 19, 2014 1-Jan-15 31-Dec-17 4684 JENNIFER MARIE V. FERNANDO 2203 JENNIFER S. TOLENTINO-BUEN Page 244 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of June 06, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS 5257 JENNUEL CANTALEJO BELIZON REFERENCE (BR NO. / DATE) VALIDITY From REMARKS To Bd. Res. No. 107 dtd. April 12, 2016 12-Apr-16 31-Dec-18 2429 JENNY A. TABDI Bd. Res. No. 84 dtd. Oct. 11, 2011 11-Oct-11 31-Dec-13 0566 JENNY S. MAYA CHIONG Bd. Res. No. 133 dtd. Sept. 26, 2007 26-Sep-07 31-Dec-09 4579 JENNYCRIS DEL ROSARIO ZARAGOZA Bd. Res. No. 164 dtd. Oct. 22, 2012 22-Oct-12 31-Dec-14 3282 JEODIMEL REYES OCTAVIANO Bd Res. No. 246 dtd. Dec. 14, 2015 1-Jan-16 31-Dec-18 Bd. Res. No. 198 dtd. Oct. 29, 2013 1-Jan-14 31-Dec-16 2379 JEPHTE OLIMPO MUÑEZ Bd. Res. No. 75 dtd. Mar. 26, 2010 26-Mar-10 31-Dec-12 2532 JERALDO VILLEGAS LAZARO Bd. Res. No. 47 dtd. March 12, 2015 12-Mar-15 31-Dec-17 2943 JEREMIAS C. GARCIA Bd Res. No. 132 dtd. August 11, 2015 1-Jan-16 31-Dec-18 5763 JEREMIAS MARIO DAP-INGAN AGPES Br. Res. No. 87 dtd. July 8, 2015 8-Jul-15 31-Dec-17 5862 JEREMY JORGENCIO BELAGAN DUCAY Br. Res. No. 102 dtd. July 14, 2015 8-Jul-15 31-Dec-17 4916 JEOFFREY YAMON PUSAY Page 245 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of June 06, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS REFERENCE (BR NO. / DATE) VALIDITY From REMARKS To Br. Res. No. 214 dtd. December 1, 2015 1-Dec-15 31-Dec-17 Bd Res. No. 343 dtd. Dec. 27, 2013 1-Jan-14 31-Dec-16 5626 JEROME DOLOR VALDEZ Br. Res. No. 16 dtd. February 2, 2015 2-Feb-15 31-Dec-17 5947 JEROME LOPEZ BARIUAN Br. Res. No. 169 dtd. September 21, 2015 21-Sep-15 31-Dec-17 5516 JEROME VICTOR SOLIVEN BALLESTEROS Bd. Res. No. 131 dtd. August 11, 2015 1-Jan-16 31-Dec-18 5720 JEROMEO HALLAZGO DE LEON Br. Res. No. 82 dtd. July 8, 2015 8-Jul-15 31-Dec-17 4480 JERRILYN ENRIQUEZ ASILO-GATLA Bd. Res. No. 40 dtd. Dec. 19, 2014 1-Jan-15 31-Dec-17 0567 JERRY A. LOPEZ Bd. Res. No. 29 dtd. Mar. 2, 2007 2-Mar-07 31-Dec-09 2615 JERRY F. LIM Bd. Res. No. 14 dtd. Jan. 29, 2007 29-Jan-07 31-Dec-09 0437 JERRY FLOR BANTILAN Bd. Res. No. 272 dtd. Dec. 28, 2015 1-Jan-16 31-Dec-18 5982 JERESITA CONTADO ALZATE 3603 JERICHO ARROYO BALOMIT 0697 JERICHO P. ORLINA Page 246 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of June 06, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS 3339 JERRY GALVAN DIOLATA REFERENCE (BR NO. / DATE) VALIDITY From Bd Res. No. 195 dtd. Nov. 2, 2015 REMARKS To 1-Jan-16 31-Dec-18 5094 JERRY GUINTOS BANTILAN, JR. Bd. Res. No. 90 dtd. August 13, 2012 13-Aug-12 31-Dec-14 4939 JERRY SECUELAN GUMATA Bd. Res. No. 223 dtd. Oct. 29, 2013 1-Jan-14 31-Dec-16 1628 JERRY TABIANO OPINION Bd. Res. No. 76 dtd. July 15, 2009 15-Jul-09 31-Dec-11 1057 JERRY TABLIZO ANG Bd. Res. No. 232 dtd. Oct. 29, 2013 1-Jan-14 31-Dec-16 Bd. Res. No. 196 dtd. November 2, 2015 2-Nov-15 31-Dec-18 Br. Res. No. 100 dtd. July 14, 2015 8-Jul-15 31-Dec-17 18-Mar-08 31-Dec-10 8-Jul-15 31-Dec-17 2115 JERRY VICTOR C. MASICLAT 4015 JERRY WONG KOK 2172 JERRYLYN Y. MAQUILING 5845 JERSON AGUILLON TICO 3879 JERSON B. SABADO 5789 JERWEINE CABLAIDA RODILLAS Bd. Res. No. 61 dtd.Mar. 18, 2008 Br. Res. No. 91 dtd. July 8, 2015 Page 247 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of June 06, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS REFERENCE (BR NO. / DATE) VALIDITY From REMARKS To Bd. Res. No. 19 dtd. December 16, 2014 12-Dec-14 31-Dec-16 3097 JERWIN S. YU Bd Res. No. 94 dtd. Sept. 11, 2007 11-Sep-07 31-Dec-09 3429 JESON GUIA MARCIAL Bd Res. No. 363 dtd. Dec. 27, 2013 1-Jan-14 31-Dec-16 0975 JESSE REY L. MENESES Bd. Res. No. 25 dtd. Feb. 20, 2012 20-Feb-12 31-Dec-15 4849 JESSICA B. GALARAGA Bd. Res. No. 63 dtd. Sept. July 8, 2015 1-Jan-16 31-Dec-18 3283 JESSICA F. PINEDA Bd Res. No. 149 dtd. Dec. 21, 2009 1-Jan-10 31-Dec-12 3685 JESSICA JINLY P. PANES Bd Res. No. 15 dtd. Jan. 14, 2008 14-Jan-08 31-Dec-10 3494 JESSICA P. NALOG Bd Res. No. 119 dtd. July 24, 2015 24-Jul-15 31-Dec-17 3469 JESSICA ROMANA D. SANCHEZ Bd Res. No. 165 dtd. Oct. 17, 2007 17-Oct-07 31-Dec-09 Br. Res. No. 213 dtd. December 1, 2015 1-Dec-15 31-Dec-17 5546 JERWIN DELA FUENTE PASION 0154 JESSIE A. ANG 5979 JESSIE RACAZA CINCO Page 248 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of June 06, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS REFERENCE (BR NO. / DATE) VALIDITY From REMARKS To 2871 JESSIELYN TERESA ALFECHE VILLAFLOR Bd Res. No. 135 dtd. August 11, 2015 1-Jan-16 31-Dec-18 4459 JESUS A. PERALTA, JR. Bd. Res. No. 36 dtd. Mar. 6, 2009 6-Mar-09 31-Dec-11 0629 JESUS BRANUELO LAPUZ Bd. Res. No. 184 dtd. October 14, 2015 1-Jan-16 31-Dec-18 3340 JESUS E. QUINSAY Bd Res. No. 144 dtd. Oct. 1, 2007 1-Oct-07 31-Dec-09 5757 JESUS EQUIPADO DYCOCO, JR. Br. Res. No. 86 dtd. July 8, 2015 8-Jul-15 31-Dec-17 5124 JESUS FERNANDEZ APUYOD Bd. Res. No. 102 dtd. August 13, 2012 13-Aug-12 31-Dec-14 0098 JESUS LENON DIZON, JR. Bd. Res. No. 79 dtd. March 28, 2016 28-Mar-16 31-Dec-18 1646 JESUS LOMIBAO DE GUZMAN Bd. Res. No. 96 dtd. Apr. 12, 2016 12-Apr-16 31-Dec-18 3188 JESUS N. SALVINO Bd Res. No. 108 dtd. Sept. 14, 2007 14-Sep-07 31-Dec-09 1990 JESUS NICOLAS DAVID Bd. Res. No. 267 dtd. Dec. 28, 2015 1-Jan-16 31-Dec-18 Bd. Res. No. 269 dtd. Dec. 28, 2015 1-Jan-16 31-Dec-18 5445 JESUS ROGELIO GUTIERREZ GAMIL Page 249 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of June 06, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS 4890 JESUS V. ABALOYAN REFERENCE (BR NO. / DATE) VALIDITY From REMARKS To Bd. Res. No. 322 dtd. Dec. 27, 2013 1-Jan-14 31-Dec-16 5277 JESUSO CALUZA BABARAN Bd. Res. No. 272 dtd. December 28, 2015 1-Jan-16 31-Dec-18 5566 JESUZAINE B. FRANI Bd. Res. No. 25 dtd. Dec. 19, 2014 19-Dec-14 31-Dec-16 Br. Res. No. 48 dtd. March 12, 2015 12-Mar-15 31-Dec-17 Bd. Res. No. 33 dtd. Mar. 6, 2009 6-Mar-09 31-Dec-11 Br. Res. No. 18 dtd. February 2, 2015 2-Feb-15 31-Dec-17 4168 JHONEL B. CATUBAY Bd. Res. No. 141 dtd. July 18, 2008 18-Jul-08 31-Dec-10 3695 JHO-WELL REYES JAMILI Bd Res. No. 08 dtd. Feb. 2, 2015 2-Feb-15 31-Dec-17 5983 JIENNHY BERGANIO GUILLEN Br. Res. No. 214 dtd. December 1, 2015 1-Dec-15 31-Dec-17 5599 JILA MARCOS JIMENEA Br. Res.No. 45 dtd. Dec. 29, 2014 29-Dec-14 31-Dec-16 1314 JESUSA E. PERAN - JANDA 2129 JETHRO B. IBARRA 5689 JETHRO PAEZ LEAL 4437 JEZEBEL S. CARDANO 5643 JHONAS EGAR ALMOROS Page 250 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of June 06, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS REFERENCE (BR NO. / DATE) VALIDITY From REMARKS To 5775 JIMALYN TINDUGAN TOLLEDO Br. Res. No. 89 dtd. July 8, 2015 8-Jul-15 31-Dec-17 5809 JIMMY BRONIOLA SABADO Br. Res. No. 93 dtd. July 8, 2015 8-Jul-15 31-Dec-17 3470 JIMMY INFANTE PERU Bd Res. No. 242 dtd. Dec. 4, 2015 1-Jan-16 31-Dec-18 4737 JIMMY LAGNAS MIRANDA Bd. Res. No.188 dtd. Oct. 14, 2015 1-Jan-16 31-Dec-18 5799 JIMMY PAGULAYAN BALIGA Br. Res. No. 92 dtd. July 8, 2015 8-Jul-15 31-Dec-17 5600 JINCKY QUIJADA GUIBONE Br. Res.No. 45 dtd. Dec. 29, 2014 29-Dec-14 31-Dec-16 1381 JINKY A. ALORA Bd. Res. No. 97 dtd. August 13, 2012 13-Aug-12 31-Dec-14 4438 JISENNY S. LIMCUMPAO Bd. Res. No. 33 dtd. Mar. 6, 2009 6-Mar-09 31-Dec-11 4212 JO ANN G. FERNANDO Bd. Res. No. 151 dtd. Sept. 5, 2008 5-Sep-08 31-Dec-10 3730 JO GENETA ADALIA Bd. Res. No. 39 dtd. Dec. 19, 2014 19-Dec-14 31-Dec-16 3383 JOAN ABANTE CUASAY Bd. Res. No. 166 dtd. September 17, 2015 1-Jan-16 31-Dec-18 1115 JO L. ILIJAY Page 251 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of June 06, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS 5851 JOAN P. BINOYA-ATIENZA REFERENCE (BR NO. / DATE) VALIDITY From REMARKS To Br. Res. No. 101 dtd. July 14, 2015 8-Jul-15 31-Dec-17 Bd. Res. No. 226 dtd. Dec. 1, 2015 1-Jan-16 31-Dec-18 Br. Res. No. 67 dtd. Feb. 26, 2016 26-Feb-16 31-Dec-18 2015 JOANNE GRACE IBON BRUCAL Bd. Res. No. 109 dtd. Nov 8, 2011 1-Jan-12 31-Dec-14 0273 JOAQUIN S. SAMACO Bd. Res. No. 79 dtd. Oct. 7, 2011 7-Oct-11 31-Dec-13 1281 JOAQUIN VILLEGAS TOLEDO Bd. Res. No. 213 dtd. Oct. 29, 2013 1-Jan-14 31-Dec-16 0023 JOAQUINA T. LIM Bd. Res. No. 153 dtd. Oct. 3, 2007 3-Oct-07 31-Dec-09 2003 JOB ODI ASIS Bd. Res. No. 55 dtd. Dec. 29, 2014 1-Jan-15 31-Dec-17 2836 JOBBY CRUZ CRUZ Bd Res. No. 161 dtd. Oct. 22, 2012 1-Jan-13 31-Dec-15 4679 JOAN SABADO CONSTANTINO 6092 JOANN ALBA ORIONDO Page 252 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of June 06, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS 5410 JOBELLE ORDOÑEZ MENDOZA REFERENCE (BR NO. / DATE) VALIDITY From REMARKS To Bd. Res. No. 254 dtd. Dec. 9, 2013 9-Dec-13 31-Dec-15 1495 JOCELYN RIMARIM CELZO Bd. Res. No. 267 dtd. Dec. 9, 2013 1-Jan-14 31-Dec-16 0515 JOCELYN VELA EGWARAS Bd. Res. No.198 dtd. November 2, 2015 1-Jan-16 31-Dec-18 1329 JOCELYN ABENOJAR PURUGGANAN Bd. Res. No. 30 dtd. December 19, 2014 1-Jan-15 31-Dec-17 2052 JOCELYN AMOR M. GONDA Bd. Res. No. 76 dtd. July 8, 2015 8-Jul-15 31-Dec-17 4193 JOCELYN C. RETORIANO Bd. Res. No. 148 dtd. Sept. 5, 2008 5-Sep-08 31-Dec-10 Br. Res. No. 128 dtd. August 11, 2015 11-Aug-15 31-Dec-17 3136 JOCELYN D. RAZ Bd Res. No. 99 dtd. Sept. 11, 2007 11-Sep-07 31-Dec-09 2304 JOCELYN E. YNCHAUSTI Bd. Res. No. 20 dtd. Feb. 20, 2012 20-Feb-12 31-Dec-14 5888 JOCELYN COPONES PERMITO Page 253 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of June 06, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS 5452 JOCELYN FERNANDO RAMOS REFERENCE (BR NO. / DATE) VALIDITY From REMARKS To Bd. Res. No.186 dtd. Oct. 14, 2015 1-Jan-16 31-Dec-18 2339 JOCELYN L. QUING Bd. Res. No. 46 dtd. Dec. 29, 2014 1-Jan-15 31-Dec-17 4339 JOCELYN L. VILLAREAL Bd. Res. No. 12 dtd. Jan. 30, 2009 30-Jan-09 31-Dec-11 JOCELYN MENDOZA CONCEPCION ( Formerly: 3513 JOCELYN P. MENDOZA) Bd. Res. No. 09 dtd. Feb. 2, 2015 2-Feb-15 31-Dec-17 4632 JOCELYN MERCADO MOLINA Bd. Res. No. 02 dtd. Jan. 26, 2015 26-Jan-15 31-Dec-17 2789 JOCELYN N. CRUZ Bd Res. No. 68 dtd. April 26, 2011 26-Apr-11 31-Dec-13 1098 JOCELYN NAVOR GONZALES Bd. Res. No. 158 dtd. Sept. 5, 2008 5-Sep-08 31-Dec-10 1435 JOCELYN P. CHENG Bd. Res. No. 322 dtd. Dec. 27, 2013 1-Jan-14 31-Dec-16 Bd. Res. No. 118 dtd. Sept. 6, 2010 6-Sep-10 31-Dec-12 2012) 2230 JOCELYN FRUSA - SALIMBANGON 4802 JOCELYN P. DOMINGO Page 254 Accreditation cancelled. Formed Partnership: MilanDomingo & Co. (BR No. 91 dated August 13, LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of June 06, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS REFERENCE (BR NO. / DATE) 0392 JOCELYN PERALTA GARCIA-TE Bd. Res. No. 08 dtd. Feb. 9, 2016 2533 JOCELYN PUA TANGONAN 3676 JOCELYN T. CAULIN-CHU VALIDITY From REMARKS To 9-Feb-16 31-Dec-18 Bd. Res. No. 173 dtd. Sept. 21, 2015 21-Sep-15 31-Dec-17 Bd Res. No. 14 dtd. Jan. 14, 2008 14-Jan-08 31-Dec-10 2100 JOCELYN T. GENESILA 4118 JOCELYN TAN-AGUIRRE Bd. Res. No. 195 dtd. Oct. 29, 2013 1-Jan-14 31-Dec-16 1827 JOCELYN UY MALONGAYON Bd. Res. No. 75 dtd. July 8, 2015 8-Jul-15 31-Dec-17 2928 JODELIA RAMOS - FERNANDEZ Bd Res. No. 65 dtd. Sept. 06, 2007 6-Sep-07 31-Dec-09 5369 JOEBUENA PAEZ ROSILLO Bd. Res. No. 25 dtd. Feb. 9, 2016 9-Feb-16 31-Dec-18 5188 JOEL ALVAREZ HERNANDEZ Bd. Res. No. 249 dtd. December 28, 2012 28-Dec-12 31-Dec-14 Bd. Res. No. 30 dtd. Jan. 23, 2013 23-Jan-13 31-Dec-15 1477 JOEL AMOS PEREZ ALEJANDRO Page 255 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of June 06, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS 1282 JOEL ANTIPOLO LUCENIO REFERENCE (BR NO. / DATE) VALIDITY From REMARKS To Bd. Res. No. 272 dtd. Dec. 18, 2013 1-Jan-14 31-Dec-16 Br. Res. No. 256 dtd. December 14, 2015 14-Dec-15 31-Dec-17 1167 JOEL B. DORADO Bd. Res. No. 72 dtd. Mar. 26, 2010 3/26/2010 31-Dec-12 4325 JOEL BAGHARE GUIBONE Bd. Res. No. 09 dtd. Jan 30, 2009 30-Jan-09 31-Dec-11 4775 JOEL BAMAN NUÑEZ Bd. Res. No. 78 dtd. July 8, 2015 1-Jan-16 31-Dec-18 0868 JOEL BROÑOLA SABADO Bd. Res. No.171 dtd. Sept. 21, 2015 1-Jan-16 31-Dec-18 Br. Res. No. 92 dtd. July 8, 2015 8-Jul-15 31-Dec-17 Bd. Res. No. 285 dtd. Dec. 23, 2013 1-Jan-14 31-Dec-16 Bd. Res. No. 201 dtd. November 2, 2015 1-Jan-16 31-Dec-18 6009 JOEL ARTIGO IWAY 5800 JOEL CELADEZ QUINTOS 4130 JOEL DE LEON TAN POH 5482 JOEL HIETO GOGOLA Page 256 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of June 06, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS 4803 JOEL LATOJA YOUNG REFERENCE (BR NO. / DATE) VALIDITY From REMARKS To Bd. Res. No. 48 dtd. Feb. 11, 2013 11-Feb-13 31-Dec-15 2441 JOEL MADRAZO RAZ Bd. Res. No. 52 dtd. Dec. 29, 2014 1-Jan-15 31-Dec-17 3360 JOEL P. ALCARMEN, JR. Bd Res. No. 146 dtd. Oct. 3, 2007 3-Oct-07 31-Dec-09 3593 JOEL R. GALIGUEZ Bd Res. No. 191 dtd. Nov. 8, 2007 8-Nov-07 31-Dec-09 4571 JOEL ROSENDO M. CAHATOL Bd. Res. No. 20 dtd. Feb. 20, 2012 20-Feb-12 31-Dec-14 4644 JOEL SABATE LEGASPI Bd. Res. No. 136 dtd. October 27, 2009 27-Oct-09 31-Dec-11 Bd. Res. No. 139 dtd. Sept. 9, 2013 9-Sep-13 31-Dec-15 2101 JOEL P. WANAGEN 5348 JOEL SAMORAMOS RUBI 1361 JOEL V. RAMOS Page 257 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of June 06, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS REFERENCE (BR NO. / DATE) VALIDITY From REMARKS To 4037 JOEMELITO FEDELIN FERRANCOL Bd. Res. No. 263 dtd. Dec. 9, 213 1-Jan-14 31-Dec-16 4678 JOEY BINAYUG CONSTANTINO Bd. Res. No. 248 dtd. Dec. 14, 2015 1-Jan-16 31-Dec-18 3962 JOEY S. GALLARDO Bd. Res. No.39 dtd. Dec. 19, 2014 19-Dec-14 31-Dec-16 Br. Res. No. 96 dtd. July 8, 2015 8-Jul-15 31-Dec-17 2707 JOHANN ERWIN B. BALDERAS Bd. Res. No. 35 dtd. Mar. 2, 2007 2-Mar-07 31-Dec-09 4252 JOHANNA M. AQUINO Bd. Res. No. 163 dtd. Oct. 28, 2008 28-Oct-08 31-Dec-10 1-Jan-14 31-Dec-16 5834 JOEY SAYCON VIRTUDAZO 4962 JOHN ANTHONY YU SY Bd. Res. No. 125 dtd. August 28, 2013 1945 JOHN ARANGORIN APATAN Bd. Res. NO. 16 dtd. Feb. 20, 2012 20-Feb-12 31-Dec-14 0940 JOHN C. JOVEN Bd. Res. No. 263 dtd. Dec. 9, 2013 1-Jan-14 31-Dec-16 8-Jul-15 31-Dec-17 5801 JOHN CARLO TOLENTINO VILLEGAS Br. Res. No. 92 dtd. July 8, 2015 Page 258 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of June 06, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS 1841 JOHN CENIZA CHUA REFERENCE (BR NO. / DATE) VALIDITY From Bd. Res. No. 110 dtd. Apr. 15, 2016 REMARKS To 15-Apr-16 31-Dec-18 6054 JOHN CHRISTIAN BALDOMERO SABAL Br. Res. No. 33 dtd. Feb. 9, 2016 9-Feb-16 31-Dec-18 5601 JOHN ENRIZALDE QUIAMBAO MANANSALA Br. Res.No. 45 dtd. Dec. 29, 2014 29-Dec-14 31-Dec-16 4366 JOHN ERWIN BALMEO ALVARO Bd. Res. No. 17 dtd. Feb. 2, 2015 2-Feb-15 31-Dec-17 3604 JOHN FERDINAND R. INTIA Bd Res. No. 03 dtd. Jan. 9, 2008 9-Jan-08 31-Dec-10 Br. Res. No. 243 dtd. December 4, 2015 4-Dec-15 31-Dec-17 3677 JOHN MARINO CHUA Bd Res. No. 60 dtd. December 29, 2014 1-Jan-15 31-Dec-17 4439 JOHN NAYEL D. RIOS Bd. Res. No. 33 dtd. Mar. 6, 2009 6-Mar-09 31-Dec-11 5996 JOHN HENDRIX REDONDO VALIENTES 2032 JOHN L. ITOH Page 259 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of June 06, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS REFERENCE (BR NO. / DATE) VALIDITY From REMARKS To 1612 JOHN PAUL T. FACINABAO 5790 JOHN PETE GAUDITE SARABIA Br. Res. No. 91 dtd. July 8, 2015 8-Jul-15 31-Dec-17 5744 JOHN RAYMOND ABAN MANIABLE Br. Res. No. 85 dtd. July 8, 2015 8-Jul-15 31-Dec-17 Bd. Res. No. 47 dtd. Dec 29, 2014 1-Jan-15 31-Dec-17 Br. Res. No. 13 dtd. February 2, 2015 2-Feb-15 31-Dec-17 Bd. Res. No. 116 dtd. Sept. 6, 2010 6-Sep-10 31-Dec-12 4305 JOHNNY R. VILLA Bd. Res. No. 05 dtd. Jan 26, 2009 26-Jan-09 31-Dec-11 2981 JOHNSON A. H. ONG Bd Res. No. 79 dtd. Sept. 11, 2007 11-Sep-07 31-Dec-09 2624 JOHNSON BUENO GRANADA Bd. Res. No. 78 dtd. March 28, 2016 28-Mar-16 31-Dec-18 2545 JOHN SANTA ANA BANQUIRAN 5616 JOHNNEL ESPINEDA BUENA 2667 JOHNNY GENOBIS QUINGCO 1079 JOHNNY P. SANTIAGO Page 260 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of June 06, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS REFERENCE (BR NO. / DATE) VALIDITY From REMARKS To 0894 JOHNSTON F. PO 2192 JOJIT C. RAMOS Bd. Res. No. 38 dtd. Mar 6, 2009 6-Mar-09 31-Dec-11 Cancelled- Approved Board Resolution No. 305 dated Dec. 27, 2013 5363 JOJO JABRICA DE QUITO Bd. Res. No. 168 dtd. Sept. 27, 2013 27-Sep-13 5283 JOJO LIGOT NOVILLERO Bd. Res. No. 71 dtd. March 6, 2013 6-Mar-13 31-Dec-15 3514 JOLAN L. SOLIS Bd Res. No. 36 dtd. Feb. 12, 2010 12-Feb-10 31-Dec-12 4379 JONA A. DELA TORRE Bd. Res. No. 22 dtd. Mar. 4, 2009 4-Mar-09 31-Dec-11 3980 JONAH DELA PEÑA VALLADORES Bd. Res. No. 08 dtd. August 13, 2014 13-Aug-14 31-Dec-16 31-Dec-15 under partnerships J.A. Banaria & Company 5356 JONAH RUTH SOBERANO PUCAN Bd. Res. No. 141 dtd. Sept. 9, 2013 9-Sep-13 31-Dec-15 5288 JONALEE COJA MASLOG Bd. Res. No. 120 dtd. May 17, 2016 17-May-16 31-Dec-18 Page 261 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of June 06, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS REFERENCE (BR NO. / DATE) VALIDITY From REMARKS To 1166 JONAS PAGARAN MASCARIÑAS Bd. Res. No. 17 dtd. Feb. 2, 2015 2-Feb-15 31-Dec-17 2672 JONATHAN B. NAVALLO Bd. Res. No. 23 dtd. Jan. 31, 2007 31-Jan-07 31-Dec-09 4718 JONATHAN BABATE GONZALES Bd. Res. No. 09 dtd. Feb. 2, 2015 2-Feb-15 31-Dec-17 5418 JONATHAN BILTZ DE VEYRA Bd. Res. No. 22 dtd. Feb. 9, 2016 9-Feb-16 31-Dec-18 5997 JONATHAN CAYETANO DONAEL Br. Res. No. 243 dtd. December 4, 2015 4-Dec-15 31-Dec-17 4920 JONATHAN DAVID AVENA BALAGOT Bd. Res. No. 267 dtd. Dec. 9, 2013 1-Jan-14 31-Dec-16 5958 JONATHAN GRANADOS ENTICO Br. Res. No. 175 dtd. October 13, 2015 13-Oct-15 31-Dec-17 3276 JONATHAN IRWIN T. OPINIANO Bd Res. No. 129 dtd. Sept. 26, 2007 26-Sep-07 31-Dec-09 4161 JONATHAN JUSTE DE PAZ Bd. Res. No. 188 dtd. Oct. 29, 2013 1-Jan-14 31-Dec-16 Page 262 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of June 06, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS REFERENCE (BR NO. / DATE) VALIDITY From REMARKS To 2962 JONATHAN LISING SANTIAGO Bd Res. No. 55 dtd. Feb. 11, 2013 11-Feb-13 31-Dec-15 0258 JONATHAN LOBITAÑA DENSING Bd. Res. No. 17 dtd. Feb. 2, 2015 2-Feb-15 31-Dec-17 2800 JONATHAN MAMBURAM CEZAR Bd. Res. No. 207 dtd. November 2, 2015 1-Jan-16 31-Dec-18 Bd. Res. No. 198 dtd. Oct. 29, 2013 1-Jan-14 31-Dec-16 Bd Res. No. 97 dtd. Sept. 11, 2007 11-Sep-07 31-Dec-09 Br. Res. No. 86 dtd. July 8, 2015 8-Jul-15 31-Dec-17 Bd. Res. No. 27 dtd. Mar. 4, 2007 4-Mar-09 31-Dec-11 Bd. Res. No. 269 dtd. Dec. 18, 2013 1-Jan-14 31-Dec-16 4933 JONATHAN OWEN JUMALON YAP 3118 JONATHAN Q. SIBUG 5758 JONATHAN SALUDEZ GIRAY 1339 JONATHAN T. MARANTAN 1362 JONATHAN V. URSOS 4881 JONIE ATES UY Page 263 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of June 06, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS 4515 JORGE MAPUA ILAGAN REFERENCE (BR NO. / DATE) VALIDITY From REMARKS To Bd. Res. No. 47 dtd. Dec. 29, 2014 1-Jan-15 31-Dec-17 5225 JORHIZA ORTELANO ESTEBAN Bd. Res. No. 06 dtd. January 8, 2013 8-Jan-13 31-Dec-15 5644 JORNALIZA TIBAYAN CRISOSTOMO Br. Res. No. 18 dtd. February 2, 2015 2-Feb-15 31-Dec-17 Bd. Res. No. 100 dtd. May 12, 2008 12-May-08 31-Dec-10 1548 JOSE ABLAO SAMILLANO Bd. Res. No. 47 dtd. March 12, 2015 12-Mar-15 31-Dec-17 1729 JOSE ALBERTO CAÑALES VILLAREAL Bd. Res. No. 362 dtd. Dec. 27, 2013 1-Jan-14 31-Dec-16 Bd. Res. No. 03 dtd. August 13, 2014 13-Aug-14 31-Dec-16 2289 JOSE A. ALFON 0516 JOSE A. EMITERIO 2102 JOSE A. JUMANGIT, JR. 5523 JOSE ALMAR JOY T. TIBAY Page 264 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of June 06, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS REFERENCE (BR NO. / DATE) VALIDITY From REMARKS 2929 JOSE ALVAREZ DIZON Bd Res. No. 07 dtd. August 13, 2013 13-Aug-14 31-Dec-16 3022 JOSE ANTONIO P. JAMON Bd Res. No. 85 dtd. Sept. 11, 2007 11-Sep-07 31-Dec-09 5131 JOSE ARAMIS CENITA JIMENEZ Bd. Res. No. 116 dtd. Sept. 19, 2012 19-Sep-12 31-Dec-14 5672 JOSE ASUNCION CAPELLAN, JR. Br. Res. No. 29 dtd. February 18, 2015 18-Feb-15 31-Dec-17 To 2368 JOSE B. MACUTO 0259 JOSE B. TUASON, JR. 3963 JOSE BALLINAN TAYAWA Bd. Res. No. 211 dtd. Oct. 29, 2013 1-Jan-14 31-Dec-16 3215 JOSE BAYDO SALONGA Bd Res. No. 14 dtd. Jan. 8, 2013 8-Jan-13 31-Dec-15 3545 JOSE BONGALOS BUFI Bd Res. No. 79 dtd. July 8, 2015 8-Jul-15 31-Dec-17 2630 JOSE C. CABALUM, JR. Bd. Res. No. 16 dtd. Jan. 29, 2007 29-Jan-07 31-Dec-09 Page 265 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of June 06, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS 3950 JOSE C. CORDERO III REFERENCE (BR NO. / DATE) VALIDITY From REMARKS To Bd. Res. No. 78 dtd. April 10, 2008 10-Apr-08 31-Dec-10 Bd. Res. No. 47 dtd. Feb. 17, 2016 17-Feb-16 31-Dec-18 Br. Res. No. 119 dtd. May 5, 2016 5-May-16 31-Dec-18 1587 JOSE C. FORTUNA 0630 JOSE CARPO GLIANE JR. 6154 JOSE CELSO MARTIN 0307 JOSE CEPILLO LEYNES Bd. Res. No. 81 dtd. July 15, 2009 15-Jul-09 Cancelled - Connected to Leynes, Oliveros & Associates 31-Dec-11 as of Oct 11, 2011 Res. No. 90 0315 JOSE CORCUERA & CO. Bd. Res. No. 208 dtd. November 2, 2015 1-Jan-16 31-Dec-18 1458 JOSE ENRIQUEZ VILLACORTA Bd. Res. No. 55 dtd. Dec. 29, 2014 1-Jan-15 31-Dec-17 2954 JOSE FABIAN DE MESA, JR. Bd Res. No. 162 dtd. Sept. 17, 2015 1-Jan-16 31-Dec-18 3993 JOSE FRANCIS BERCES ACANTILADO Bd. Res. No. 227 dtd. Oct. 29, 2013 1-Jan-14 31-Dec-16 1205 JOSE D. CHAN Page 266 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of June 06, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS REFERENCE (BR NO. / DATE) VALIDITY From REMARKS To 0687 JOSE G. REYES 1510 JOSE G. SOLILAPSI Bd. Res. No. 145 dtd. July 18, 2008 18-Jul-08 31-Dec-10 2043 JOSE GALANG PINEDA Bd. Res. No. 60 dtd. Mar. 23, 2010 23-Mar-10 31-Dec-12 4614 JOSE GARCIA ALCALA Bd. Res. No. 109 dtd. October 26, 2009 26-Oct-09 31-Dec-11 1567 JOSE GUARIN JIMERA Bd. Res. No. 147 dtd. Sept. 9, 2013 1-Jan-14 31-Dec-16 0631 JOSE ITLIONG SAGUN Bd. Res. No. 146 dtd. August 17, 2015 1-Jan-16 31-Dec-18 1363 JOSE JAVIER PANTON Bd. Res. No. 47 dtd. Dec. 29, 2014 1-Jan-15 31-Dec-17 1842 JOSE M. ADIARTE, JR. Bd. Res. No. 344 dtd. Dec. 27, 2013 1-Jan-14 31-Dec-16 2369 JOSE ISAGANI M. LACSON Page 267 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of June 06, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS REFERENCE (BR NO. / DATE) VALIDITY From REMARKS To 6146 JOSE MANAYON CABATINO Br. Res. No. 113 dtd. Apr. 19, 2016 19-Apr-16 31-Dec-18 5502 JOSE MARI DOTOLLO PUA Bd. Res. No. 237 dtd. Dec. 4, 2015 1-Jan-16 31-Dec-18 28-Jan-10 31-Dec-12 4680 JOSE N. PANDES Bd. Res. No. 19 dtd. January 28, 2010 2204 JOSE NAPOLES ROMBLON Bd. Res. No. 240 dtd. Dec. 4, 2015 4-Dec-15 31-Dec-17 3584 JOSE ORPILLA PANELO Bd Res. No. 92 dtd. June 8, 2010 8-Jun-10 31-Dec-12 2570 JOSE P. MARIANO Bd. Res. No. 46 dtd. Dec. 29, 2014 29-Dec-14 31-Dec-16 0686 JOSE PABLO LLOPIS Bd. Res. No. 273 dtd. Dec. 18, 2013 1-Jan-14 31-Dec-16 2131 JOSE PULUMBARIT ABAD Bd. Res. No. 212 dtd. Oct. 29, 2013 1-Jan-14 31-Dec-16 0370 JOSE Q. ELISES Page 268 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of June 06, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS REFERENCE (BR NO. / DATE) VALIDITY From REMARKS To 4449 JOSE Q. PERALTA, JR. Bd. Res. No. 35 dtd. Mar. 6, 2009 6-Mar-09 31-Dec-11 3485 JOSE R. BALIGOD Bd Res. No. 06 dtd. Jan. 27, 2010 27-Jan-10 31-Dec-12 Bd. Res. No. 219 dtd. Oct. 29, 2013 1-Jan-14 31-Dec-16 Br. Res. No. 233 dtd. December 4, 2015 4-Dec-15 31-Dec-17 2708 JOSE SORIANO MACAM Bd. Res. No. 104 dtd. Oct. 26, 2009 1-Jan-10 31-Dec-12 0926 JOSE T. PAJARA Bd. Res. No. 73 dtd. July 1, 2011 1-Jul-11 31-Dec-13 4531 JOSE TAMAYO RIO Bd. Res. No. 41(B) dtd. March 4, 2015 4-Mar-15 31-Dec-17 0781 JOSE R. LUMANG, JR. 3793 JOSE REALIN MARTINEZ, JR. 0043 JOSE S. CHAN 5991 JOSE SAMANTE GRIJALVO Page 269 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of June 06, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS 5503 JOSE TIBURCIO SALVADOR CANLAS REFERENCE (BR NO. / DATE) VALIDITY From REMARKS To Bd. Res. No. 249 dtd. Dec. 14, 2015 1-Jan-16 31-Dec-18 Bd. Res. No. 46 dtd. March 11, 2015 11-Mar-15 31-Dec-17 0099 JOSE VALSOTE BITHAO Bd. Res. No. 206 dtd. November 2, 2015 1-Jan-16 31-Dec-18 3073 JOSE YAMONGAN DADULLA, JR. Bd Res. No. 245 dtd. December 14, 2015 1-Jan-16 31-Dec-18 0477 JOSEFA BASA - DE GUZMAN Bd. Res. No. 206 dtd. November 2, 2015 1-Jan-16 31-Dec-18 11-Aug-15 31-Dec-17 2004 JOSE TONGIO CRUZ 1637 JOSE V. RAMOS 5897 JOSEFA LUCAÑAS BULALAQUE Br. Res. No. 129 dtd. August 11, 2015 1785 JOSEFA MA. BERNADETTE M. DIZON Bd. Res. No. 110 dtd. Nov 10, 2011 1-Jan-12 31-Dec-14 3477 JOSEFA MANOLID ANON Bd. Res. No. 242 dtd. Dec. 4, 2015 1-Jan-16 31-Dec-18 Page 270 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of June 06, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS REFERENCE (BR NO. / DATE) VALIDITY From REMARKS To 4597 JOSEFA PLATERO ESTEPA Bd. Res. No. 51 dtd. Dec. 29, 2014 1-Jan-15 31-Dec-17 2651 JOSEFINA ALCARAZ LOMBOY Bd. Res. No. 242 dtd. Dec. 4, 2015 1-Jan-16 31-Dec-18 3887 JOSEFINA B. DESENGAÑO Bd. Res. No. 134 dtd. August 11, 2015 11-Aug-15 31-Dec-17 Bd. Res. No. 141 dtd. Dec. 2, 2010 2-Dec-10 31-Dec-12 Bd. Res. No. 79 dtd. June 21, 2012 21-Jun-12 31-Dec-14 Br. Res. No. 75 dtd. Mar. 28, 2016 28-Mar-16 31-Dec-18 2642 JOSEFINA C. ADAO Bd. Res. No. 227 dtd. Dec. 1, 2015 1-Jan-16 31-Dec-18 3888 JOSEFINA DE LEON ANGELES Bd. Res. No. 63 dtd. April 2, 2008 2-Apr-08 31-Dec-10 25-Feb-11 31-Dec-13 4842 JOSEFINA B. TORRALBA 1588 JOSEFINA BAYUBAY MENDOZA 6119 JOSEFINA BETONIO YU 0189 JOSEFINA I. BAYANI 1892 JOSEFINA L. ABELLERA Bd. Res. No. 24 dtd. Feb. 25, 2011 Page 271 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of June 06, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS 2781 JOSEFINA M. DIANCO REFERENCE (BR NO. / DATE) VALIDITY From REMARKS To Bd Res. No. 48 dtd. Sept. 06, 2007 6-Sep-07 31-Dec-09 3104 JOSEFINA M. NAVEA Bd Res. No. 238 dtd. December 28, 2012 1-Jan-13 31-Dec-15 4038 JOSEFINA MANAYAO MARIANO Bd. Res. No. 202 dtd. Oct. 29, 2013 1-Jan-14 31-Dec-16 3787 JOSEFINA MARQUEZ - GONZALES Bd. Res. No. 38 dtd. Jan. 28, 2008 28-Jan-08 31-Dec-10 3023 JOSEFINA PENULIAR REYES Bd. Res. No. 182 dtd. Oct 22, 2012 1-Jan-13 31-Dec-15 1979 JOSEFINA ROMERO RICALDE Bd. Res. No. 112 dtd. Apr. 19, 2016 19-Apr-16 31-Dec-18 Bd. Res. No. 32 dtd. Dec. 19, 2014 19-Dec-14 31-Dec-16 1549 JOSEFINA S. ROBENTA Bd. Res. No. 313 dtd. Dec. 27, 2013 1-Jan-14 31-Dec-16 2764 JOSEFINA VILLAROMAN SILLONA Bd Res. No. 08 dtd. August 13, 2014 13-Aug-14 31-Dec-16 2016 JOSEFINA M. GARCIA - LABINDAO 5584 JOSEFINA S. DELA PEÑA Page 272 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of June 06, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS REFERENCE (BR NO. / DATE) VALIDITY From REMARKS To 3594 JOSEFINO AGUILAR DAZO Bd. Res. No. 219 dtd. Dec. 1, 2015 1-Jan-16 31-Dec-18 1730 JOSEFINO LOZADA JACINTO Bd. Res. No. 26 dtd. Feb. 20, 2012 20-Feb-12 31-Dec-14 Br. Res. No. 108 dtd. Apr. 12, 2016 12-Apr-16 31-Dec-18 4580 JOSEFINO N. NUESTRO Bd. Res. No. 80 dtd. July 15, 2009 15-Jul-09 31-Dec-11 1225 JOSEL F. CRUZ Bd. Res. No. 265 dtd. Dec. 9, 2013 1-Jan-14 31-Dec-16 3761 JOSELEO JUARE JIRO Bd. Res. No. 119 dtd. July 24, 2015 24-Jul-15 31-Dec-17 2130 JOSELITO ALCANTARA ISIP Bd. Res. No. 02 dtd. Feb. 8, 2015 8-Feb-15 31-Dec-17 2944 JOSELITO G. BUENVIAJE Bd Res. No. 67 dtd. Sept. 06, 2007 6-Sep-07 31-Dec-09 0067 JOSELITO L. ASUNCION Bd. Res. No. 88 dtd. Oct. 11, 2011 1-Jan-12 31-Dec-14 6140 JOSEFINO MALABUYOC GIRANG Page 273 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of June 06, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS REFERENCE (BR NO. / DATE) VALIDITY From REMARKS To 2741 JOSELITO L. DELA CRUZ Bd. Res. No. 42 dtd. Mar. 2, 2007 2-Mar-07 31-Dec-09 2988 JOSELITO MIGUEL SANTOS Bd. Res. No. 200 dtd. November 2, 2015 1-Jan-16 31-Dec-18 1185 JOSELITO NOCON ORTIZ Bd. Res. No. 82 dtd. April 14, 2010 4/14/2010 31-Dec-12 0463 JOSELITO PADILLA YAP Bd. Res. No. 184 dtd. Oct. 22, 2012 1-Jan-13 31-Dec-15 2519 JOSELITO SAMONTE ATIENZA Bd. Res. No. 53 dtd. Dec. 29, 2014 1-Jan-15 31-Dec-17 Bd. Res. No. 162 dtd. Sept. 17, 2015 1-Jan-16 31-Dec-18 Bd Res. No. 144 dtd. Oct. 1, 2007 1-Oct-07 31-Dec-09 5388 JOSEPH ALEGADO REBADULLA Bd. Res. No. 225 dtd. Dec. 1, 2015 1-Jan-16 31-Dec-18 5077 JOSEPH ALFIE AÑEDEZ LOGROÑO Bd. Res. No. 34 dtd. March 3, 2015 3-Mar-15 31-Dec-17 4804 JOSELYN D. SAN JUAN 3341 JOSEPH A. CRUZ 1186 JOSEPH A. RUFIN Page 274 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of June 06, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS 5394 JOSEPH CASTILLO MONTEMAYOR REFERENCE (BR NO. / DATE) VALIDITY From REMARKS To Bd. Res. No. 184 dtd. Oct. 29, 2013 29-Oct-13 31-Dec-15 1511 JOSEPH CEDRIC V. CALICA Bd. Res. No. 132 dtd. July 18, 2008 18-Jul-08 31-Dec-10 4233 JOSEPH COSTALES ONG Bd. Res. No. 256 dtd. Dec. 9, 2013 1-Jan-14 31-Dec-16 5421 JOSEPH DENNIS CALILUNG SANGALANG Bd. Res. No. 118 dtd. May 5, 2016 5-May-16 31-Dec-18 6099 JOSEPH ESCALANTE TAN Br. Res. No. 72 dtd. Mar. 28, 2016 28-Mar-16 31-Dec-18 5058 JOSEPH EUGENIO QUINSAY Bd. Res. No. 37 dtd. December 19, 2014 1-Jan-15 3937 JOSEPH G. LUCENO Bd. Res. No. 74 dtd. April 10, 2008 10-Apr-08 31-Dec-10 3731 JOSEPH IAN BONTES TY - FARMA Bd. Res. No. 348 dtd. Dec. 27, 2013 1-Jan-14 31-Dec-16 Bd. Res. No. 52 dtd. Dec. 29, 2014 1-Jan-15 31-Dec-17 5091 JOSEPH LUCERO DELLOVA Page 275 31-Dec-17 CANCELLED LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of June 06, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS 3605 JOSEPH M. CLEMENTE REFERENCE (BR NO. / DATE) VALIDITY From REMARKS To Bd Res. No. 03 dtd. Jan. 9, 2008 9-Jan-08 31-Dec-10 5104 JOSEPH MANONGSONG CANDAVA Bd. Res. No. 81 dtd. July 8, 2015 8-Jul-15 31-Dec-17 3621 JOSEPH MARK TAGARO CAMIRING Bd Res. No. 196 dtd. November 2, 2015 1-Jan-16 31-Dec-18 2605 JOSEPH N. OBANA Bd. Res. No. 12 dtd. Jan. 29, 2007 29-Jan-07 31-Dec-09 5542 JOSEPH RODRIGUEZ MOJADO Bd. Res. No. 18 dtd. December 12, 2014 12-Dec-14 31-Dec-16 5384 JOSEPH SIARON ESTORNINOS Bd. Res. No. 57 dtd. Feb. 19, 2016 19-Feb-16 31-Dec-18 5424 JOSEPH SULIT ASI Bd. Res. No. 65 dtd. Feb. 19, 2016 19-Feb-16 31-Dec-18 4169 JOSEPH U. ALBAY Bd. Res. No. 141 dtd. July 18, 2008 18-Jul-08 31-Dec-10 3742 JOSEPH V. PRIMA Bd. Res. No. 29 dtd. Jan. 28, 2008 28-Jan-08 31-Dec-10 0913 JOSEPH T. PAGUIRIGAN Page 276 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of June 06, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS 1561 JOSEPHINE A. ALCANTARA-CRUZ 5230 JOSEPHINE A. SACRAMENTO REFERENCE (BR NO. / DATE) VALIDITY From REMARKS To Bd. Res. No. 192 dtd. Nov. 8, 2007 1-Jan-08 31-Dec-10 Bd. Res. No. 187 dtd. October 24, 2012 24-Oct-12 31-Dec-14 1613 JOSEPHINE A. SALLE 4194 JOSEPHINE B. DACANAY Bd. Res. No. 316 dtd. Dec. 27, 2013 1-Jan-14 31-Dec-16 2643 JOSEPHINE B. VELASCO Bd. Res. No. 12 dtd. Jan. 8, 2013 8-Jan-13 31-Dec-15 4299 JOSEPHINE C. UYAN Bd. Res. No. 03 dtd. Jan 26, 2009 26-Jan-09 31-Dec-11 1301 JOSEPHINE CARABEO HERRERA Bd. Res. No. 238 dtd. Dec. 4, 2015 1-Jan-16 31-Dec-18 3074 JOSEPHINE D. MEDEL Bd Res. No. 91 dtd. Sept. 11, 2007 11-Sep-07 31-Dec-09 4-Mar-15 31-Dec-17 1893 JOSEPHINE BRILLA U. MADLANGBAYAN 5706 JOSEPHINE D. VIDAL Br. Res. No. 41 (C) dtd. March 4, 2015 Page 277 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of June 06, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS REFERENCE (BR NO. / DATE) VALIDITY From REMARKS To 2911 JOSEPHINE DOMINGO DE GRACIA Bd Res. No. 123 dtd. Sept. 06, 2010 6-Sep-10 31-Dec-12 3376 JOSEPHINE G. LORETO Bd. Res. No. 68 dtd. March 6, 2013 6-Mar-13 31-Dec-15 4648 JOSEPHINE L. CARITAN Bd. Res. No. 52 dtd. Dec. 29, 2014 1-Jan-15 31-Dec-17 2340 JOSEPHINE LUTICO SILVOSA Bd. Res. No. 63 dtd. July 8, 2015 8-Jul-15 31-Dec-17 1659 JOSEPHINE M. MARAVILLA Bd. Res. No. 222 dtd. Oct. 29, 2013 29-Oct-13 31-Dec-15 1027 JOSEPHINE M. PARANGIPANG-YOPO Bd. Res. No. 47 dtd. Dec. 29, 2014 29-Dec-14 31-Dec-16 5213 JOSEPHINE MARIA S. GUTIERREZ Bd. Res. No. 63 dtd. Feb. 19, 2016 19-Feb-16 31-Dec-18 5992 JOSEPHINE MUTIA VENTURADO Br. Res. No. 233 dtd. December 4, 2015 4-Dec-15 31-Dec-17 4805 JOSEPHINE P. ANDRES Bd. Res. No. 44 dtd. March 11, 2015 11-Mar-15 31-Dec-17 Page 278 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of June 06, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS REFERENCE (BR NO. / DATE) VALIDITY From REMARKS 3871 JOSEPHINE P. SANTOS Bd. Res. No. 08 dtd. August 13, 2014 13-Aug-14 31-Dec-16 0914 JOSEPHINE PALMOS ESMERALDA Bd. Res. No. 143 dtd. Oct. 1, 2007 1-Jan-08 31-Dec-10 1478 JOSEPHINE REYES ABAD - GUTIERREZ Bd. Res. No. 191 dtd. Oct. 29, 2013 1-Jan-14 31-Dec-16 3660 JOSEPHINE S. CAYTON Bd Res. No. 10 dtd. Jan. 9, 2008 9-Jan-08 31-Dec-10 3606 JOSEPHINE S. HERNANDO Bd Res. No. 347 dtd. Dec. 27, 2013 1-Jan-14 31-Dec-16 1843 JOSEPHINE SABARITA GICALE Bd. Res. No. 153 dtd. Sept. 9, 2013 1-Jan-14 31-Dec-16 1647 JOSEPHINE SOLDEVILLA SANICAS Bd. Res. No. 56 dtd. April 13, 2012 13-Apr-12 31-Dec-14 To 5707 JOSEPHINE V. MIRANDA Br. Res. No. 41 (C) dtd. March 4, 2015 4-Mar-15 31-Dec-17 5727 JOSHALIE MARTINEZ REALUBIT Br. Res. No. 83 dtd. July 8, 2015 8-Jul-15 31-Dec-17 Page 279 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of June 06, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS 3653 JOSHUA BERNARDO AMOROSO REFERENCE (BR NO. / DATE) VALIDITY From Bd Res. No. 197 dtd. Oct. 29, 2013 REMARKS To 1-Jan-14 31-Dec-16 Br. Res. No. 128 dtd. August 11, 2015 11-Aug-15 31-Dec-17 3089 JOSUE M. LORENZO Bd Res. No. 93 dtd. Sept. 11, 2007 11-Sep-07 31-Dec-09 2644 JOSUE PRIMAVERA PASIONA Bd. Res. No. 109 dtd. Apr. 15, 2016 15-Apr-16 31-Dec-18 6010 JOVEN HERNANDEZ MACAPINLAC Br. Res. No. 256 dtd. December 14, 2015 14-Dec-15 31-Dec-17 4786 JOVENCIO PUNZALAN BANTANG, JR. Bd. Res. No. 114 dtd. Sept. 6, 2010 6-Sep-10 31-Dec-12 27-Jan-10 31-Dec-12 1058 JOSIE FAITH T. ZAPE 2546 JOSIE W. DELIMA 5889 JOSIE-REYNA ZAFRA SANTOS 4659 JOVENCIO Y. FAJILAN Bd. Res. No. 04 dtd. January 27, 2010 Page 280 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of June 06, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS REFERENCE (BR NO. / DATE) 1400 JOVENTINA MARQUEZ RAPANUT Bd. Res. No. 39 dtd. Dec. 19, 2014 4637 JOVER SERVAÑEZ ROMERO VALIDITY From REMARKS To 1-Jan-15 31-Dec-17 Bd. Res. No. 61 dtd. July 8, 2015 8-Jul-15 31-Dec-17 4776 JOVIE R. PADILLA-GARCIA Bd. Res. No. 93 dtd. June 8, 2010 8-Jun-10 31-Dec-12 3546 JOVITA ANDRADE-GARCIA Bd Res. No. 90 dtd. June 8, 2010 8-Jun-10 31-Dec-12 5802 JOVITA ILAGAN SORIANO Br. Res. No. 92 dtd. July 8, 2015 8-Jul-15 31-Dec-17 1808 JOVITA M. ALVAR Bd. Res. No. 71 dtd. June 5, 2012 5-Jun-12 31-Dec-14 3284 JOVITO VICTORINO GERTES Bd Res. No. 86 dtd. Mar. 31, 2016 31-Mar-16 31-Dec-18 Cancelled in favor of J. V. Jimenez & Associates which was accredited on Nov. 10, 2006 with Accreditation No. 2447 0380 JOWEL V. JIMENEZ 4330 JOY ADDAG DOMAGAS Bd. Res. No. 22 dtd. Feb. 9, 2016 9-Feb-16 31-Dec-18 2742 JOY C. CASTRO Bd. Res. No. 135 dtd. Oct. 27, 2009 1-Jan-10 31-Dec-12 Page 281 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of June 06, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS REFERENCE (BR NO. / DATE) VALIDITY From REMARKS To Bd. Res. No. 21 dtd. December 19, 2014 1-Jan-15 31-Dec-17 Br. Res. No. 94 dtd. July 8, 2015 8-Jul-15 31-Dec-17 5771 JOYCE ANN GARADO MENDOZA Br. Res. No. 88 dtd. July 8, 2015 8-Jul-15 31-Dec-17 5399 JOYCE CAROL PAGAL ELMIDO Bd. Res. No. 186 dtd. Oct. 29, 2013 29-Oct-13 31-Dec-15 3183 JOYCE DY TY Bd Res. No. 195 dtd. Oct. 24, 2012 1-Jan-13 31-Dec-15 3646 JOYCE ENCISO BELUANG Bd Res. No. 01 dtd. Jan. 26, 2015 26-Jan-15 31-Dec-17 Bd. Res. No. 248 dtd. Dec. 14, 2015 1-Jan-16 31-Dec-18 2117 JOYCELLYN ENRIQUEZ VENTURANZA - TAGNIA Bd. Res. No. 16 dtd. Mar. 4, 2009 4-Mar-09 Cancelled connected to Tagnia, Ortega & Partners Res. 31-Dec-11 63 Dated April 26, 2011 3384 JOYCELYN LEONARDO STA. ANA Bd Res. No. 206 dtd. November 2, 2015 1-Jan-16 31-Dec-18 4598 JOY C. PUDADERA 5819 JOY L. FERNANDEZ 2103 JOYCE ANN G. DELA FUENTE 5492 JOYCEL NUIQUE AGUILAR Page 282 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of June 06, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS REFERENCE (BR NO. / DATE) VALIDITY From REMARKS To 0869 JUAN A. PROLLES, JR. 0470 JUAN ABRAHAM O. ABANDO Bd. Res. No. 08 dtd. Feb. 9, 2016 9-Feb-16 31-Dec-18 Bd Res. No. 27 dtd. Feb. 9, 2016 9-Feb-16 31-Dec-18 Bd. Res. No. 326 dtd. Dec. 27, 2013 27-Dec-13 31-Dec-15 4660 JUAN OSIDO LISAY Bd. Res. No. 119 dtd. July 24, 2015 24-Jul-15 31-Dec-17 0517 JUAN T. AGUSTIN Bd. Res. No. 24 dtd. Feb. 9, 2016 9-Feb-16 31-Dec-18 0478 JUANCHO FUA ALMENDRALA Bd. Res. No. 202 dtd. November 2, 2015 1-Jan-16 31-Dec-18 1876 JUAN B. BALISALISA, JR. 1828 JUAN C. MANAHAN 3216 JUAN DE GUZMAN CUNANAN 5477 JUAN JAIME CAPIRAL CORTEZ Page 283 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of June 06, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS 4719 JUANCHO S. ONG REFERENCE (BR NO. / DATE) VALIDITY From REMARKS To Accreditation cancelled. Formed Partnership: Juancho S. Ong & Co. (BR No. 39 dated Bd. Res. No.55 dtd. Mar. 23, 2010 23-Mar-10 31-Dec-12 February 11, 2013) Bd. Res. No. 55 dtd. February 19, 2016 19-Feb-16 31-Dec-18 2820 JUANCHO TEOLOGO TERMULO Bd Res. No. 82 dtd. April 14, 2010 14-Apr-10 31-Dec-12 4876 JUANITA ARANETA VILLAROSA Bd. Res. No. 14 dtd. February 25, 2011 25-Feb-11 31-Dec-13 3090 JUANITA BRIONES DE CHAVEZ Bd Res. No. 98 dtd. April 17, 2013 17-Apr-13 31-Dec-15 5095 JUANITA CUSTODIO LEVISTE Bd. Res. No. 64 dtd. July 8, 2015 8-Jul-15 31-Dec-17 18-Jul-08 31-Dec-10 5268 JUANCHO S. ONG & CO. 4170 JUANITA D. BALLERAS Bd. Res. No. 141 dtd. July 18, 2008 1262 JUANITA G. MAGBANUA 0413 JUANITA G. MARTINEZ Page 284 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of June 06, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS 1708 JUANITA G. VALENCIA REFERENCE (BR NO. / DATE) VALIDITY From REMARKS To Bd. Res. No. 10 dtd. Feb. 8, 2012 2/8/2012 31-Dec-14 4740 JUANITA M. CASTRO-BONDA Bd. Res. No.66 dtd. Mar. 26, 2010 26-Mar-10 31-Dec-12 1629 JUANITA PERALTA EUSEBIO Bd. Res. No. 222 dtd. Oct. 29, 2013 1-Jan-14 31-Dec-16 1911 JUANITA S. RIVERA - PINEDA Bd. Res. No. 59 dtd. April 17, 2009 17-Apr-09 31-Dec-11 Issuance of Certificate of Accreditation on HOLD. 3486 JUANITO A. DAGA Bd Res. No. 173 dtd. Nov. 6, 2007 6-Nov-07 31-Dec-09 2520 JUANITO DOLORES SAN JUAN Bd. Res. No. 88 dtd. April 30, 2010 30-Apr-10 31-Dec-12 1614 JUANITO ESTRADA PARRUCHO Bd. Res. No. 52 dtd. Dec. 29, 2014 1-Jan-15 31-Dec-17 1755 JUANITO I. VITUG Bd. Res. No. 95 dtd. May 12, 2008 12-May-08 31-Dec-10 1168 JUANITO L. PARULAN Bd. Res. No. 132 dtd. Dec. 2, 2010 1-Jan-11 31-Dec-13 1946 JUANITA L. ROSALES Page 285 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of June 06, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS 3066 JUANITO PORNUEVO ALCANTARA 5645 JUBAIL ASUNCION GUNDRAN REFERENCE (BR NO. / DATE) VALIDITY From Bd Res. No. 26 dtd. Jan. 23, 2013 REMARKS To 23-Jan-13 31-Dec-15 Br. Res. No. 18 dtd. February 2, 2015 2-Feb-15 31-Dec-17 Bd. Res. No. 153 dtd. August 17, 2015 1-Jan-16 31-Dec-18 13-Aug-14 31-Dec-16 Bd. Res. No. 22 dtd. Feb. 2, 2015 2-Feb-15 31-Dec-17 Bd Res. No. 86 dtd. Mar. 31, 2016 31-Mar-16 31-Dec-18 Bd Res. No. 89 dtd. Mar. 31, 2016 31-Mar-16 31-Dec-18 2290 JUBAL L. AYO 5339 JUCO-AMPARO-DE GUZMAN & COMPANY 0518 JUDD B. BALAYAN 5524 JUDELIO L. YAP 4425 JUDILINE Z. ETCUBAN Bd. Res. No. 03 dtd. August 13, 2014 1013 JUDITH B. CRUZ 5365 JUDITH ENCINA PRECIADOS 3394 JUDITH H. ALOJADO Page 286 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of June 06, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS REFERENCE (BR NO. / DATE) VALIDITY From REMARKS To 0450 JUDITH SABIJON-CAEL 4460 JUDY MAYO MACASAET Bd. Res. No. 36 dtd. Mar. 6, 2009 0388 JUDY RAMIREZ VASQUEZ Bd. Res. 13 dtd. Jan. 27, 2010 2104 JUDY TAN CAYABAT Bd. Res. No. 70 dtd. July 8, 2015 8-Jul-15 31-Dec-17 4661 JUDYLAINE PAIT BERHAY Bd. Res. No. 221 dtd. Dec. 1, 2015 1-Jan-16 31-Dec-18 2829 JULIAN HERNANDEZ MUSICO Bd Res. No. 08 dtd. Feb. 2, 2015 2-Feb-15 31-Dec-17 0993 JULIANA LO SO Bd. Res. No. 334 dtd. Dec. 27, 2013 1-Jan-14 31-Dec-16 4440 JULIE - ANN A. VARELA Bd. Res. No. 33 dtd. Mar. 6, 2009 6-Mar-09 31-Dec-11 0147 JULIE A. AGUILAR 6-Mar-09 27-Jan-10 Bd. Res. No. 12 dtd. Jan. 29, 2008 29-Jan-08 Page 287 31-Dec-11 Cancelled Connected to Laud, Basarte, Olarte, Paez, 31-Dec-12 Vasquez & Co. Res. 63 dated April 26, 2011 Cancelled effective May 5, 2009. Partner of Poculan, Aguilar, Tindoy, Hechanova & Co. (Approved per BR No. 31-Dec-10 64 dtd. May 5, 2009) LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of June 06, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS 3923 JULIE ANN B. DOMINO REFERENCE (BR NO. / DATE) VALIDITY From REMARKS To Bd. Res. No. 71 dtd. April 2, 2008 2-Apr-08 31-Dec-10 Bd. Res. No. 35 dtd. February 11, 2013 11-Feb-13 31-Dec-15 Bd. Res. No. 145 dtd. Sept. 9, 2013 1-Jan-14 31-Dec-16 6131 JULIE OCHOA-LAPINA Br. Res. No. 83 dtd. Mar. 31, 2016 31-Mar-16 31-Dec-18 5567 JULIE PACANAS GAGELONIA Bd. Res. No. 25 dtd. Dec. 19, 2014 19-Dec-14 31-Dec-16 Bd. Res. No. 136 dtd. Oct 27, 2009 1-Jan-10 31-Dec-12 Br. Res. No. 27 dtd. February 18, 2015 18-Feb-15 31-Dec-17 Bd. Res. No. 60 dtd. April 17, 2009 17-Apr-09 31-Dec-11 Bd. Res. No. 41 dtd. May 30, 2006 30-May-06 31-Dec-08 5247 JULIE ANN TIMBREZA PACAPAC 1459 JULIE ARCIBAL SIA 3447 JULIE T. TAN 5662 JULIEFIL ROSE ESTRADA ALCANTARA 4481 JULIET BALORAN YAO 1340 JULIET C. DANIELS 0266 JULIET J. BELGIRA Page 288 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of June 06, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS (BR NO. / DATE) VALIDITY From Bd. Res. No. 216 dtd. November 23, 2012 23-Nov-12 31-Dec-14 Bd. Res. No. 191 dtd. Oct. 24, 2012 24-Oct-12 31-Dec-14 5022 JULIET VALLESTERO QUIMBA Bd. Res. No. 47 dtd. Dec. 29, 2014 1-Jan-15 31-Dec-17 5913 JULIETA ALMODIEL VINSON Br. Res. No. 140 dtd. August 14, 2015 14-Aug-15 31-Dec-17 2249 JULIETA C. JACOBO Bd. Res. No. 08 dtd. August 13, 2014 13-Aug-14 31-Dec-16 4581 JULIETA C. REYES Bd. Res. No. 80 dtd. July 15, 2009 15-Jul-09 31-Dec-11 2801 JULIETA EUGENIO GABRIEL Bd Res. No. 270 dtd. Dec. 28, 2015 1-Jan-16 31-Dec-18 5177 JULIET MANGHI AKIANGAN 0247 JULIET P. DAVALOS REFERENCE REMARKS To 1537 JULIET T. MERCADO AND CO. 1648 JULIETA BALBIDO ODERO Page 289 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of June 06, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS REFERENCE (BR NO. / DATE) VALIDITY From REMARKS To 4414 JULIETA L. DELFINO Bd. Res. No. 52 dtd. Dec. 29, 2014 1-Jan-15 31-Dec-17 3799 JULIETA M. JIMENO - BARRERA Bd. Res. No. 39 dtd. Jan. 28, 2008 28-Jan-08 31-Dec-10 5258 JULIETA P. MIRASOL Bd. Res. No. 37 dtd. February 11, 2013 11-Feb-13 31-Dec-15 3503 JULIETA VERDE IGUIS Bd Res. No. 175 dtd. Nov. 6, 2007 6-Nov-07 31-Dec-09 0895 JULIETO FABON FABRERO Bd. Res. No. 60 dtd. April 26, 2011 26-Apr-11 31-Dec-13 3924 JULIO GOMEZ DESALES Bd. Res. No. 08 dtd. Feb. 2, 2015 2-Feb-15 31-Dec-17 3997 JULIO SENINING URSONAL, JR. Bd. Res. No. 269 dtd. Dec. 18, 2013 1-Jan-14 31-Dec-16 0706 JULITA A. TAMAYAO Bd. Res. No. 142 dtd. Dec. 2, 2010 1-Jan-11 31-Dec-13 0763 JULIETO C. MEJOS Page 290 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of June 06, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS REFERENCE (BR NO. / DATE) VALIDITY From REMARKS To 3137 JULITA CARLOS MANAHAN Bd Res. No. 195 dtd. November 2, 2015 1-Jan-16 31-Dec-18 3654 JULITA J. JOSE Bd Res. No. 197 dtd. November 2, 2015 2-Nov-15 31-Dec-17 3295 JULITO COLOT PELAYO Bd. Res. No. 241 dtd. Dec. 4, 2015 1-Jan-16 31-Dec-18 2860 JULITO ESTANISLAO TUPAZ Bd Res. No. 197 dtd. November 2, 2015 1-Jan-16 31-Dec-18 5053 JULIUS LACTAM ARIBBAY Bd. Res. No. 37 dtd. Dec. 19, 2014 1-Jan-15 31-Dec-17 5347 JULIUS MADUCDOC ABES Bd. Res. No. 145 dtd. August 17, 2015 1-Jan-16 31-Dec-18 Bd. Res. No. 15 dtd. Mar. 4, 2009 4-Mar-09 31-Dec-11 4347 JULIUS TABUAG ABAN 5372 JULIUS TABUG ABAN Bd. Res. No. 178 dtd. Oct. 29, 2013 29-Oct-13 31-Dec-15 5865 JUMAN B. PAA Br. Res. No. 115 dtd. July 24, 2015 24-Jul-15 31-Dec-17 Page 291 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of June 06, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS REFERENCE (BR NO. / DATE) VALIDITY From REMARKS To 2067 JUN HECTOR R. TIU 5211 JUNES BUENAOBRA IMPORTA Bd. Res. No. 47 dtd. Feb. 17, 2016 17-Feb-16 31-Dec-18 Bd. Res. No. 224 dtd. Oct. 29, 2013 1-Jan-14 31-Dec-16 6056 JUNZON BAYUGO VELASCO Br. Res. No. 33 dtd. Feb. 9, 2016 9-Feb-16 31-Dec-18 5827 JUPITTER BENIGAY VILLARIN Br. Res. No. 95 dtd. July 8, 2015 8-Jul-15 31-Dec-17 Bd. Res. No. 04 dtd. January 8, 2013 8-Jan-13 31-Dec-15 Bd. Res. No. 06 dtd. Jan. 26, 2015 26-Jan-15 31-Dec-17 Bd. Res. No. 233 dtd. Oct. 29, 2013 1-Jan-14 31-Dec-16 Bd. Res. No. 266 dtd. Dec. 9, 2014 1-Jan-13 31-Dec-16 1774 JUNETH ALEGADO RENTUMA 0599 JURIS DANILES-PEREZ 5218 JUSTINIANO GARCIA QUIZA, JR. 0044 JUSTINIANO TALLEDO REYES 4946 JUSTO SECHICO AND ASSOCIATES 4238 JUVER DIEL DIONELA Page 292 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of June 06, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS REFERENCE (BR NO. / DATE) VALIDITY From REMARKS To 3091 JUVY ALABASTRO - TAKAGAKI Bd Res. No. 221 dtd. December 28, 2012 1-Jan-13 31-Dec-15 3296 JUVY ATIENZA COMO Bd Res. No. 46 dtd. Feb. 11, 2013 11-Feb-13 31-Dec-15 Br. Res.No. 45 dtd. Dec. 29, 2014 29-Dec-14 31-Dec-16 5602 JUVY BARRIENTOS SANGALANG 1786 JUVY DELA CRUZ ARTUZ Bd. Res. No. 198 dtd. Oct. 29, 2013 1-Jan-14 31-Dec-16 3830 JUVY G. CORPUZ Bd. Res. No. 48 dtd. Jan. 28, 2008 28-Jan-08 31-Dec-10 Bd. Res. No. 273 dtd. December 28, 2015 1-Jan-16 31-Dec-18 6147 KAMILLE ANGELIE PAZ NARISMA Br. Res. No. 113 dtd. Apr. 19, 2016 19-Apr-16 31-Dec-18 5791 KAREN OSEA RONSAYRO Br. Res. No. 91 dtd. July 8, 2015 8-Jul-15 31-Dec-17 1341 JUVY M. ENRIQUEZ - CAMUA 2402 JUVY QUIJANO - QUE Page 293 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of June 06, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS REFERENCE (BR NO. / DATE) VALIDITY From REMARKS To 2525 KARINGAL, SANTOS & ASSOCIATES Bd. Res. No. 56 dtd. Dec. 29, 2014 1-Jan-15 31-Dec-17 6084 KARL MC ANTHONY GENOVA TAN Br. Res. No. 59 dtd. Feb. 19, 2016 19-Feb-16 31-Dec-18 5128 KATHERINE DIAZ DE VERA Bd. Res. No. 112 dtd. Sept. 12, 2012 12-Sep-12 31-Dec-14 2771 KATHERINE P. DE BOTON Bd Res. No. 47 dtd. Sept. 06, 2007 6-Sep-07 31-Dec-09 2380 KATHERINE UY SOBREMONTE Bd. Res. No. 39 dtd. Dec. 19, 2014 1-Jan-15 31-Dec-17 Br. Res. No. 16 dtd. February 2, 2015 2-Feb-15 31-Dec-17 Bd. Res. No. 224 dtd. Dec. 1, 2015 1-Dec-15 31-Dec-17 Br. Res. No. 18 dtd. February 2, 2015 2-Feb-15 31-Dec-17 Br. Res. No. 34 dtd. March 3, 2015 3-Mar-15 31-Dec-17 5627 KATHLEEN IVY BALDOZA LLOVIDO 4213 KATHY QUILATON MALIK ( Formerly:KATHY ROXAS QUILATON) 5646 KATRINA ANDION QUIRAY RAMIREZ 2341 KATRINA ISABEL C. PASIA 5674 KATRINA SOLIEL SHIH QUE Page 294 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of June 06, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS REFERENCE (BR NO. / DATE) 5721 KAY-CEE ALLEN YAGO TANGALIN Br. Res. No. 82 dtd. July 8, 2015 5998 KEITH YVES CRUZ CAROLINO VALIDITY From REMARKS To 8-Jul-15 31-Dec-17 Br. Res. No. 243 dtd. December 4, 2015 4-Dec-15 31-Dec-17 Bd Res. No. 67 dtd. Sept. 06, 2007 6-Sep-07 31-Dec-09 5628 KEVIN BASCO GRECIA Br. Res. No. 16 dtd. February 2, 2015 2-Feb-15 31-Dec-17 4848 KIM NESTOR S. MANGADA, JR. Bd. Res. No. 267 dtd. December 28, 2015 1-Jan-16 31-Dec-18 5589 KIMMY QUIBAL ESPINO Bd. Res. No. 33 dtd. Dec. 19, 2014 19-Dec-14 31-Dec-16 3342 KIT BINSOL MONTECILLO Bd Res. No. 88 dtd. Mar. 31, 2016 31-Mar-16 31-Dec-18 Bd. Res. No. 157 dtd. August 24, 2015 1-Jan-16 31-Dec-18 5963 KRISCELINE ANNE PASTRANA ONG Br. Res. No. 178 dtd. October 13, 2015 13-Oct-15 31-Dec-17 5776 KRISTINE ANN JAMON POLANA Br. Res. No. 89 dtd. July 8, 2015 8-Jul-15 31-Dec-17 2945 KENNETH C. RADAZA 0668 KL SIY & ASSOCIATES PARTNERS) (Formerly: KLS & Page 295 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of June 06, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS REFERENCE (BR NO. / DATE) 4403 KRISTINE M. GOMEZ VALIDITY From Bd. Res. No. 25 dtd. Mar. 4, 2009 REMARKS To 4-Mar-09 31-Dec-11 Bd. Res. No. 173 dtd. Oct. 30, 2008 30-Oct-08 31-Dec-10 5466 KRISTOFERSON TORDECILLAS DE SILVA Bd. Res. No. 309 dtd. Dec. 27, 2013 27-Dec-13 31-Dec-15 6055 KRISTOFFER IGNACIO VALENCIA Br. Res. No. 33 dtd. Feb. 9, 2016 9-Feb-16 31-Dec-18 2370 KRISTINE RONQUILLO MANGALIAG 4281 KRISTINE S. PAULINO Cancelled- Approved Board Resolution No. 305 dated Dec. 27, 2013 4282 KURL WINSTON LOPEZ YU Bd. Res. No. 34 dtd. March 28, 2011 28-Mar-11 0126 L. ATILLO AND ASSOCIATES Bd. Res. No. 2583 dtd. Dec. 9, 2013 1-Jan-14 31-Dec-16 Bd. Res. No. 29 dtd. Feb. 18, 2005 1-Jan-06 31-Dec-08 Bd. Res. No. 185 dtd. Oct. 14, 2015 10-Jan-16 31-Dec-18 0293 L. P. SALONGA AND CO. LORNA P. SALONGA) 0354 L.C. BONGUYAN & CO. 31-Dec-13 under partnerships Pelayo, Yu & Co. (Formerly: 0056 L.P. VERA & CO. Page 296 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of June 06, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS 0033 LACSA, QUIRANTE & CO. REFERENCE (BR NO. / DATE) VALIDITY From REMARKS To Bd. Res. No. 72 dtd. July 13, 2009 13-Jul-09 31-Dec-11 Bd. Res. No. 34 dtd. December 19, 2014 1-Jan-15 31-Dec-17 5419 LADY ANNE BAJET VALENCIA Bd Res. No. 90 dtd. Mar. 31, 2016 31-Mar-16 31-Dec-18 5828 LADY GRACE VIOLY C. LLANES Br. Res. No. 95 dtd. July 8, 2015 8-Jul-15 31-Dec-17 4532 LAFRIDO AUSTRIA CHOO Bd. Res. No. 66 dtd. May 5, 2009 5-May-09 31-Dec-11 0750 LAGRIMAS N. ONG Bd. Res. No. 188 dtd. Oct. 14, 2015 1-Jan-16 31-Dec-18 4028 LALAINE C. ENCARNACION Bd. Res. No. 98 dtd. May 12, 2008 12-May-08 31-Dec-10 0896 LALAINE INTAL ANGELES Bd. Res. No. 94 dtd. April 12, 2016 1-Jan-17 31-Dec-19 0740 LALAINE L. FABIAN Bd. Res. No. 74 dtd. July 8, 2015 1-Jan-16 31-Dec-18 0170 LADISLAO M. EUSEBIO 1947 LADISLAO PERDIGUERRA LAZARTE Page 297 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of June 06, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS 5905 LALLANE OLIVEROS TITAN REFERENCE (BR NO. / DATE) Br. Res. No. 138 dtd. August 14, 2015 VALIDITY From REMARKS To 14-Aug-15 31-Dec-17 0941 LAMBERTO A. MIGRIÑO Bd. Res. No. 139 dtd. July 18, 2008 18-Jul-08 31-Dec-10 3460 LAMBERTO DALAWAMPU AN Bd Res. No. 166 dtd. Sept. 17, 2015 1-Jan-16 31-Dec-18 4605 LAMBERTO GETUTUA CEBALLOS Bd. Res. No. 46 dtd. March 28, 2012 28-Mar-12 31-Dec-14 Bd. Res. No. 201 dtd. Oct. 29, 2013 1-Jan-14 31-Dec-16 4045 LAMUEL FRANCIS M. ONGCHANGCO Bd. Res. No. 105 dtd. May 12, 2008 12-May-08 31-Dec-10 4220 LANI LATINA BAUTISTA Bd. Res. No. 39(A) dtd. March 4, 2015 4-Mar-15 31-Dec-17 6170 LANI PONCIANO ARCANGEL Br. Res. No. 127 dtd. June 6, 2017 6-Jun-16 31-Dec-18 5656 LANI PRUEL CABALLES Br. Res. No. 23 dtd. February 4, 2015 4-Feb-15 31-Dec-17 Bd. Res. No. 38 dtd. Dec. 19, 2014 1-Jan-15 31-Dec-17 4948 LAMBERTO TALUCOD TALIP LARENA & CO. 0842 Formerly: TENORIO, LARENA & CO. Page 298 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of June 06, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS REFERENCE (BR NO. / DATE) VALIDITY From REMARKS To 4662 LARENO BELOSTRINO TINGSON Bd. Res. No. 96 dtd. Apr. 12, 2016 12-Apr-16 31-Dec-18 2068 LARRY MAURICIO RAMINTAS Bd. Res. No. 17 dtd. Feb. 2, 2015 2-Feb-15 31-Dec-17 Bd. Res. No. 233 dtd. Oct. 29, 2013 1-Jan-14 31-Dec-16 0837 LAYLA RAZ NG Bd. Res. No. 219 dtd. Oct. 29, 2013 1-Jan-14 31-Dec-16 0964 LAYUG, REAÑO AND ASSOCIATES Bd. Res. No. 238 dtd. Oct. 29, 2013 1-Jan-14 31-Dec-16 1116 LEA DORIS C. VILLAR Bd. Res. No. 206 dtd. Oct. 29, 2013 1-Jan-14 31-Dec-16 3696 LEA F. NARANJO Bd Res. No. 18 dtd. Jan. 21, 2008 21-Jan-08 31-Dec-10 4089 LEA S. RESULTAY Bd. Res. No. 117 dtd. May 29, 2008 29-May-08 31-Dec-10 Bd. Res. No. 51 dtd. Feb. 18, 2016 18-Feb-16 31-Dec-18 2342 LARRY Q. SOLIS LAUD, BASARTE, OLARTE, PAEZ, VASQUEZ & 4929 CO. 5241 LEAH MONINA ALVAREZ DIVINAGRACIA Page 299 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of June 06, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS REFERENCE (BR NO. / DATE) VALIDITY From REMARKS To 3478 LEAH NOFIES DAILAN Bd Res. No. 22 dtd. Feb. 9, 2016 9-Feb-16 31-Dec-18 6020 LEAH P. BARTOLOME Br. Res. No. 07 dtd. Feb. 9, 2016 9-Feb-16 31-Dec-18 Bd. Res. No. 34 dtd. March 3, 2015 3-Mar-15 31-Dec-17 8-Jul-15 31-Dec-17 13-Aug-14 31-Dec-16 9-Feb-16 31-Dec-18 Bd. Res. No. 163 dtd. Sept. 27, 2013 27-Sep-13 31-Dec-15 Bd. Res. No. 1353 dtd. Sept. 25, 2012 25-Sep-12 31-Dec-14 1-Jan-14 31-Dec-16 2173 LEAH SANTA MARIA BARCAS 5803 LEAH TAGACA NAVARRO Br. Res. No. 92 dtd. July 8, 2015 4266 LEANDRO B. REMORIN, JR. Bd. Res. No. 08 dtd. August 13, 2014 6030 LEANDRO MAKAYAN LONTOK Br. Res. No. 30 dtd. Feb. 9, 2016 4083 LEDESMA R. QUIAMCO LEDINELA C. DELA CRUZ 0942 Formerly: Ledinela S. Capuli) 3661 LEDOVINO ARCALA MACAYAN ( Bd Res. No. 323 dtd. Dec. 27, 2013 0068 LEE, SEVILLA & CO. Page 300 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of June 06, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS (BR NO. / DATE) VALIDITY From Bd. Res. No. 08 dtd. August 13, 2014 13-Aug-14 31-Dec-16 2842 LEILA V. FERRER Bd Res. No. 55 dtd. Sept. 06, 2007 6-Sep-07 31-Dec-09 4450 LEILANI D. CABADING Bd. Res. No. 35 dtd. Mar. 6, 2009 6-Mar-09 31-Dec-11 3024 LEILANI LABRADOR GALVEZ Bd. Res. No. 230 dtd. Dec. 1, 2015 1-Jan-16 31-Dec-18 2634 LEILANI S. TALAY Bd. Res. No. 17 dtd. Jan. 29, 2007 29-Jan-07 31-Dec-09 0978 LELANI MARTINEZ SANCHEZ Bd. Res. No. 149 dtd. Sept. 9, 2013 1-Jan-14 31-Dec-16 Br. Res. No. 85 dtd. July 8, 2015 8-Jul-15 31-Dec-17 Bd Res. No. 248 dtd. December 14, 2015 1-Jan-16 31-Dec-18 4921 LEIDA VICENTE INACAY 5745 LEMUEL FRANCIS BILOG RELUCIO 3496 LENI VASQUEZ SAMANIEGO REFERENCE 2231 LENNIE S. MAGNAYE Page 301 REMARKS To LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of June 06, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS 0600 LENY T. LAMPUTI REFERENCE (BR NO. / DATE) VALIDITY From REMARKS To Bd. Res. No. 85 dtd. April 15, 2008 15-Apr-08 31-Dec-10 4917 LEO ANGELO T. PORMIDA Bd. Res. No. 57 dtd. March 28, 2011 28-Mar-11 31-Dec-13 5446 LEO BARCINAS TESORERO Bd. Res. No. 25 dtd. Feb. 9, 2016 9-Feb-16 31-Dec-18 Bd. Res. No. 39(A) dtd. March 4, 2015 4-Mar-15 31-Dec-17 Br. Res. No. 90 dtd. July 8, 2015 8-Jul-15 31-Dec-17 1948 LEO GAMBOA ANGALA 5783 LEO RHODELIO LIM AGBISIT 1038 LEODEGARIO N. BRUNIO, JR. 3174 LEON M. ONGUE III Bd Res. No. 106 dtd. Sept. 14, 2007 14-Sep-07 31-Dec-09 1479 LEONARDO ABANADOR ANYAYAHAN Bd. Res. No. 167 dtd. Sept. 27, 2013 1-Jan-14 31-Dec-16 Bd. Res. No. 117 dtd. Sept. 6, 2010 1-Jan-11 31-Dec-13 2086 LEONARDO B. LOPEZ 0601 LEONARDO BUREROS CHEE Page 302 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of June 06, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS REFERENCE (BR NO. / DATE) VALIDITY From REMARKS To 2571 LEONARDO CHAVEZ JUMARANG Bd. Res. No. 60 dtd. Feb. 19, 2016 19-Feb-16 31-Dec-18 3697 LEONARDO D. GAMIL Bd Res. No. 07 dtd. August 13, 2014 13-Aug-14 31-Dec-16 Bd. Res. No. 09 dtd. Feb. 2, 2015 2-Feb-15 31-Dec-17 4461 LEONARDO FLORES ALMERO Bd. Res. No. 75 dtd. July 8, 2015 8-Jul-15 31-Dec-17 2430 LEONARDO G. MIRANDA, JR. Bd. Res. No. 10 dtd. Jan 8, 2013 8-Jan-13 31-Dec-15 4090 LEONARDO G. TABALON Bd. Res. No. 117 dtd. May 29, 2008 29-May-08 31-Dec-10 2033 LEONARDO GUECO CUA Bd. Res. No. 81 dtd. July 8, 2015 8-Jul-15 31-Dec-17 4993 LEONARDO ENARIO HO 2232 LEONARDO J. RENDON Page 303 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of June 06, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS REFERENCE (BR NO. / DATE) VALIDITY From REMARKS To 1028 LEONARDO L. VILLANUEVA 3415 LEONARDO PAMINTUAN LACSON 17-Feb-16 31-Dec-18 Br. Res. No. 96 dtd. July 8, 2015 8-Jul-15 31-Dec-17 4777 LEONARDO SIMON CORNELIO Bd. Res. No. 93 dtd. June 8, 2010 8-Jun-10 31-Dec-12 1930 LEONARDO TEODORO YABUT Bd. Res. No. 39 dtd. Dec. 19, 2014 1-Jan-15 31-Dec-17 1199 LEONARDO VICENTE AND ASSOCIATES Bd. Res. No. 233 dtd. Oct. 29, 2013 1-Jan-14 31-Dec-16 Bd. Res. No. 270 dtd. Dec. 18, 2013 1-Jan-14 31-Dec-16 4356 LEONCIA I. MILLANAR Bd. Res. No. 23 dtd. Feb. 20, 2012 20-Feb-12 31-Dec-14 3331 LEONCIA SEROHIJOS LASPIÑAS Bd Res. No. 108 dtd. June 4, 2013 1-Jan-14 31-Dec-16 5835 LEONARDO PLACIENTE TABUENA 4878 LEONCIA CRUZ SAN ANDRES Bd Res. No. 48 dtd. Feb. 17, 2016 Page 304 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of June 06, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS REFERENCE (BR NO. / DATE) VALIDITY From REMARKS To LEONG, ERALINO AND DEGALA ( Formerly: 3464 LEONG, ERALINO ACUNA DEGALA & CO.) Bd Res. No. 73 dtd. March 6, 2013 6-Mar-13 31-Dec-15 2193 LEONILA A. MAGDARAOG Bd. Res. No. 52 dtd. Dec. 29, 2014 1-Jan-15 31-Dec-17 4253 LEONILA B. ACOSTA Bd. Res. No. 217 dtd. Oct. 29, 2013 1-Jan-14 31-Dec-16 2946 LEONILA C. ANICETE Bd Res. No. 67 dtd. Sept. 06, 2007 6-Sep-07 31-Dec-09 2736 LEONILA S. JAVIER Bd. Res. No. 41 dtd. Mar. 2, 2007 2-Mar-07 31-Dec-09 Br. Res. No. 139 dtd. August 14, 2015 14-Aug-15 31-Dec-17 4067 LEONISA LAPIÑA CHAN Bd. Res. No. 113 dtd. May 21, 2008 21-May-08 31-Dec-10 0730 LEONITO GORGONIO GARCIANO Bd. Res. No. 43 dtd. Mar. 23, 2010 23-Mar-10 31-Dec-12 2017 LEONILA S. NICOLAS 5909 LEONILO ABITONA CELECIOS Page 305 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of June 06, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS REFERENCE (BR NO. / DATE) VALIDITY From REMARKS To 2912 LEONOR BASILAN RIVERA Bd Res. No. 61 dtd. Feb. 19, 2016 19-Feb-16 31-Dec-18 3889 LEONOR C. ANZURES Bd. Res. No. 95 dtd. June 8, 2010 1-Jan-11 31-Dec-13 4002 LEONORA B. ALCARTADO Bd. Res. No. 91 dtd. April 17, 2008 17-Apr-08 31-Dec-10 0486 LEONORA FERNANDEZ BORRES Bd. Res. No. 120 dtd. May 17, 2016 17-May-16 31-Dec-18 1809 LEONORA LEOP JALUAGUE Bd. Res. No. 311 dtd. Dec. 27, 2013 1-Jan-14 31-Dec-16 4179 LEONORA M. LIM Bd. Res. No. 142 dtd. July 18, 2008 18-Jul-08 31-Dec-10 2895 LEONORA S. PAULINO Bd. Res. No. 138 dtd. Oct. 27, 2009 1-Jan-10 31-Dec-12 1923 LEOPOLDO A. VALDEZ Bd. Res. No. 78 dtd. June 21, 2012 21-Jun-12 31-Dec-14 Br. Res.No. 45 dtd. Dec. 29, 2014 29-Dec-14 31-Dec-16 1029 LEONORA S. MANUEL 5603 LEOPOLDO ACEVEDA DELA CRUZ Page 306 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of June 06, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS REFERENCE (BR NO. / DATE) VALIDITY From REMARKS To 0045 LEOPOLDO B. SALOMA 0976 LEOPOLDO CABUG BECOY Bd. Res. No. 192 dtd. Oct. 29, 2013 0155 LEOPOLDO G. HUANG 2233 LEOPOLDO R. PACHO 1-Jan-14 31-Dec-16 Bd. Res. No. 95 dtd. May 12, 2008 12-May-08 31-Dec-10 Bd. Res. No. 60 dtd. April 26, 2012 26-Apr-12 31-Dec-14 Bd. Res. No. 35 dtd. December 19, 2014 1-Jan-15 31-Dec-17 2811 LERMA DELOS REYES LA PLANTE Bd Res. No. 240 dtd. Dec. 4, 2015 1-Jan-16 31-Dec-18 3670 LERMA LAURA ABABAO Bd Res. No. 201 dtd. Oct. 29, 2013 1-Jan-14 31-Dec-16 2679 LERMA M. BULAN Bd. Res. No. 199 dtd. November 2, 2015 1-Jan-16 31-Dec-18 0994 LERMA T. URSUA Bd. Res. No. 80 dtd. April 14, 2010 1-Jan-11 31-Dec-13 1436 LERNA A. LUGA Bd. Res. No. 75 dtd. April 10, 2008 10-Apr-08 31-Dec-10 5105 LEOVIGILDA REYES ALCASID Page 307 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of June 06, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS REFERENCE (BR NO. / DATE) 5916 LESLEY ANGELI RENTUZA ARANDA Br. Res. No. 140 dtd. August 14, 2015 5852 LESLEY ANN MAGANA JIMENEZ Br. Res. No. 101 dtd. July 14, 2015 5959 LESLIE MARQUEZ CAFIRMA VALIDITY From REMARKS To 14-Aug-15 31-Dec-17 8-Jul-15 31-Dec-17 Br. Res. No. 175 dtd. October 13, 2015 13-Oct-15 31-Dec-17 Bd. Res. No. 121 dtd. July 24, 2015 24-Jul-15 31-Dec-17 5411 LESTER LAURENCE SALVADOR BAGUEC Bd. Res. No. 254 dtd. Dec. 9, 2013 9-Dec-13 31-Dec-15 6031 LETECIA PILAPIL ARELLANO Br. Res. No. 30 dtd. Feb. 9, 2016 9-Feb-16 31-Dec-18 13-Aug-14 31-Dec-16 4-Mar-15 31-Dec-17 1401 LESLIE UY BEJEMINO 0995 LETICIA CHU NICANOR Chu) (Formerly: Leticia C. Bd. Res. No. 07 dtd. August 13, 2014 4558 LETICIA BUELVA BONGAT Bd. Res. No. 40(A) dtd. March 4, 2015 3001 LETICIA E. QUERQUEZ Bd Res. No. 107 dtd. April 12, 2016 12-Apr-16 31-Dec-18 1991 LETICIA LEE ONG Bd. Res. No. 271 dtd. Dec. 28, 2015 28-Dec-15 31-Dec-17 Page 308 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of June 06, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS REFERENCE (BR NO. / DATE) VALIDITY From REMARKS To 0851 LETICIA LIM YU Bd. Res. No. 189 dtd. Oct. 29, 2013 1-Jan-14 31-Dec-16 4003 LETICIA R. DELOS SANTOS Bd. Res. No. 91 dtd. April 17, 2008 17-Apr-08 31-Dec-10 1342 LETICIA S. RAPAS Bd. Res. No. 30 dtd. December 19, 2014 1-Jan-15 31-Dec-17 5777 LEVI LAZARENO EUGENIO Br. Res. No. 89 dtd. July 8, 2015 8-Jul-15 31-Dec-17 4967 LEYNES OLIVEROS & ASSOCIATES Bd. Res. No. 238 dtd. Oct. 29, 2013 1-Jan-14 31-Dec-16 0953 LIBERATO T. REYES & ASSOCIATES Bd. Res. No. 04 dtd. August 13, 2014 13-Aug-14 31-Dec-16 2145 LIBERTY F. ARMIJO Bd. Res. No. 113 dtd. Nov. 16, 2011 1-Jan-12 Accreditation cancelled. Formed Partnership: Armijo & 31-Dec-14 Co. (BR No. 56 dated July 8, 2015) 4122 LIBRADA BALANGUE OBIANO Bd. Res. No. 214 dtd. Oct. 29, 2013 1-Jan-14 31-Dec-16 0897 LICIO J. SALAS Bd. Res. No. 23 dtd. 25-Feb-11 31-Dec-13 1325 LICUAN LICUAN & ASSOCIATES Bd. Res. No. 49 dtd. Jan. 28, 2008 28-Jan-08 31-Dec-10 Page 309 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of June 06, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS REFERENCE (BR NO. / DATE) VALIDITY From REMARKS To 4462 LIEZEL BARDOS BRETAÑA Bd. Res. No. 24 dtd. Feb. 4, 2015 4-Feb-15 31-Dec-17 5836 LIEZL ENTRATA PANGAN Br. Res. No. 96 dtd. July 8, 2015 8-Jul-15 31-Dec-17 6141 LIEZLE LABRENTO LASAN Br. Res. No. 108 dtd. Apr. 12, 2016 12-Apr-16 31-Dec-18 1169 LIGAYA E. REMPILLO Bd. Res. No. 83 dtd. Oct. 11, 2011 11-Oct-11 31-Dec-13 3009 LIGAYA FORTIN CHUA Bd Res. No. 09 dtd. Feb. 2, 2015 2-Feb-15 31-Dec-17 2381 LIGAYA M. MALABANAN Bd. Res. No. 335 dtd. Dec. 27, 2013 27-Dec-13 31-Dec-15 Bd. Res. No. 38 dtd. Feb. 29, 2012 29-Feb-12 31-Dec-14 3655 LILIA DELA CRUZ FRANCISCO Bd Res. No. 339 dtd. Dec. 27, 2013 1-Jan-14 31-Dec-16 4162 LILIA ROMERO BAES Bd. Res. No. 107 dtd. July 14, 2015 14-Jul-15 31-Dec-17 0632 LIGAYA A. MAMARIL 5038 LIGAYA PABLO DUMALUS Page 310 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of June 06, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS REFERENCE (BR NO. / DATE) VALIDITY From REMARKS To 2351 LILIAN C. BRAZA GARCIA 1014 LILIAN D. SILUBRICO 4857 LILIAN DE LEON CHECA Bd. Res. No. 03 dtd. February 8, 2011 8-Feb-11 31-Dec-13 5914 LILIAN I. DE VERA Br. Res. No. 140 dtd. August 14, 2015 14-Aug-15 31-Dec-17 Bd. Res. No. 249 dtd. Dec. 14, 2015 1-Jan-16 31-Dec-18 Br. Res. No. 92 dtd. July 8, 2015 8-Jul-15 31-Dec-17 2729 LILIBETH D. GABUTERO Bd. Res. No. 40 dtd. Mar. 2, 2007 2-Mar-07 31-Dec-09 2754 LILIBETH F. RAMOS Bd. Res. No. 134 dtd. Oct. 27, 2009 1-Jan-10 31-Dec-12 0602 LILIBETH B. JANDUG 0400 LILIBETH C. CABABAT 5805 LILIBETH CATAJAN ESPINELLI Page 311 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of June 06, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS 5316 LILIBETH I. SAMONTE REFERENCE (BR NO. / DATE) VALIDITY From REMARKS To CANCELLED - Partner of Ramon F. Garcia & Company under Board Bd. Res. No. 113 dtd. June 4, 2013 4-Jun-13 31-Dec-15 Ares. 10 dated August 13, 2014 0943 LILIBETH ILAGAN ANDAYA Bd. Res. No.196 dtd. Oct. 29, 2013 1-Jan-14 31-Dec-16 2830 LILIBETH L. IGUICO Bd. Res. No. 110 dtd. Apr. 15, 2016 15-Apr-16 31-Dec-18 5948 LILIBETH M. PUNO Br. Res. No. 169 dtd. September 21, 2015 21-Sep-15 31-Dec-17 5400 LILIBETH P. TABAÑAG Bd. Res. No. 186 dtd. Oct. 29, 2013 29-Oct-13 31-Dec-15 Bd. Res. No. 22 dtd. Jan. 31, 2007 31-Jan-07 Cancelled effective May 5, 2009. Partner of Pocular, Aguilar, Tindoy, Hechanova Co. (Approved per BR No. 64 31-Dec-09 dtd. May 5, 2009) Bd. Res. No. 205 dtd. November 2, 2015 1-Jan-16 31-Dec-18 Bd. Res. No. 52 dtd.Feb. 01, 2008 1-Feb-08 31-Dec-10 2668 LILIBETH P. TINDOY 5373 LILIBETH RIVERA PEREIRA 3850 LILIBETH S. DUGAY 1961 LILIBETH S. MACATANGAY Page 312 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of June 06, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS REFERENCE (BR NO. / DATE) VALIDITY From REMARKS To 3595 LILIBETH T. MACOMB Bd Res. No. 72 dtd. Mar. 26, 2010 26-Mar-10 31-Dec-12 2305 LILY CHU SOLAYAO Bd. Res. No. 52 dtd. Dec 29, 2014 1-Jan-15 31-Dec-17 Bd. Res. No. 270 dtd. Dec. 28, 2015 1-Jan-16 31-Dec-18 0371 LILY DELMO VIRAY Bd. Res. No. 156 dtd. August 24, 2015 1-Jan-16 31-Dec-18 2234 LILY FUSINGAN MORTELL Bd. Res. No. 52 dtd. Feb. 11, 2013 11-Feb-13 31-Dec-15 0852 LILY R. YANG Bd. Res. No. 195 dtd. Oct. 31, 2013 1-Jan-14 31-Dec-16 1149 LILY WONG DENILA Bd. Res. No. 274 dtd. Dec. 18, 2013 1-Jan-14 31-Dec-16 1512 LIN LAY CHUA Bd. Res. No. 311 dtd. Dec. 27, 2013 1-Jan-14 31-Dec-16 5304 LILY MARILYN E. PASCUA 2235 LILY ANNE M. DE LA PAZ 0957 LILY D. ARIAS 1810 LINA F. FARROFO Page 313 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of June 06, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS REFERENCE (BR NO. / DATE) VALIDITY From REMARKS To Bd Res. No. 272 dtd. December 28, 2015 1-Jan-16 31-Dec-18 5647 LINA MARIE LAXA RICAFORT Br. Res. No. 18 dtd. February 2, 2015 2-Feb-15 31-Dec-17 5478 LINA SIABABA ALAGON Bd. Res. No. 48 dtd. Feb. 17, 2016 17-Feb-16 31-Dec-18 8-Jul-15 31-Dec-17 Bd. Res. No. 18 dtd. Jan. 29, 2007 29-Jan-07 31-Dec-09 Bd. Res. No. 188 dtd. Oct. 29, 2013 1-Jan-14 31-Dec-16 2408 LIRNA P. TIATCO Bd. Res. No. 04 dtd. Jan. 26, 2009 26-Jan-09 31-Dec-11 3370 LITA L. MARCOS Bd Res. No. 144 dtd. Sept. 25, 2012 1-Jan-13 31-Dec-15 5029 LITA N. DIASNES Bd. Res. No. 30 dtd. Feb. 20, 2012 20-Feb-12 31-Dec-14 2812 LINA M. STA. MARIA 1150 LINDA ABERO FUNTANILLA Bd. Res. No. 66 dtd. July 8, 2015 2132 LINDA BUMAGAT MONDIGO 0414 LINDA L. CHAN 2645 LINDA S. ORTIZ 4985 LINOFEL MIRASOL DE DIOS Page 314 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of June 06, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS REFERENCE (BR NO. / DATE) VALIDITY From REMARKS To 1343 LITO CAILING CRUZADO Bd. Res. No. 225 dtd. Oct. 29, 2013 1-Jan-14 31-Dec-16 5853 LIVINY ORDIZ MANALO Br. Res. No. 101 dtd. July 14, 2015 8-Jul-15 31-Dec-17 3743 LIWANAG AMAN CABINIAN Bd. Res. No. 52 dtd. Dec. 29, 2014 29-Dec-14 31-Dec-16 2896 LIWAYWAY G. ABA Bd. Res. No. 124 dtd. Oct. 26, 2009 1-Jan-10 31-Dec-12 0358 LIWAYWAY M. MARAVILLA Bd. Res. No. 62 dtd. April 2, 2008 2-Apr-08 31-Dec-10 1015 LIWAYWAY N. VIDAL Bd. Res. No. 115 dtd. Sept. 6, 2010 1-Jan-11 31-Dec-13 2831 LIZA KO ARAGON ( Formerly: LIZA DIYCO KO) Bd Res. No. 95 dtd. April 12, 2016 12-Apr-16 31-Dec-18 2685 LIZA V. UMALI Bd. Res. No. 190 dtd. Oct. 29, 2013 1-Jan-14 31-Dec-16 1513 LIZA B. GIRAY 0046 LIZA BLAZADO-PATANO Page 315 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of June 06, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS REFERENCE (BR NO. / DATE) VALIDITY From REMARKS To 3285 LIZABETH JAMEN DAGACDAC Bd Res. No. 39 dtd. Dec. 19, 2014 19-Dec-14 31-Dec-16 3897 LIZARINA B. DUMLAO Bd. Res. No. 64 dtd. April 2, 2008 2-Apr-08 31-Dec-10 3630 LIZETTE YOLANGCO ALBOLERAS Bd Res. No. 87 dtd. Mar. 31, 2016 31-Mar-16 31-Dec-18 Bd. Res. No. 187 dtd. Oct. 14, 2015 1-Jan-16 31-Dec-18 Bd. Res. No. 87 dtd. April 30, 2010 30-Apr-10 31-Dec-12 0381 LOIDA C. GESTA Bd. Res. No. 22 dtd. Feb. 9, 2016 9-Feb-16 31-Dec-18 3662 LOIDA DE LEON CRUZ Bd Res. No. 274 dtd. Dec. 18, 2013 1-Jan-14 31-Dec-16 2267 LOIDA INTAL - FLORES Bd. Res. No. 17 dtd. Feb. 2, 2015 2-Feb-15 31-Dec-17 3872 LOIDA LOPEZ CARDENAS Bd. Res. No. 60 dtd.Mar. 18, 2008 18-Mar-08 31-Dec-10 5237 LLANE GRACE ROLDAN DIVINAGRACIA 2710 LLIM, PONCIANO & CO. 1206 LOIDA B. DOMINGO 1187 LOIDA DELA CRUZ - SALAS Page 316 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of June 06, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS REFERENCE (BR NO. / DATE) VALIDITY From REMARKS To 1016 LOIDA N. SADIANG - ABAY Bd. Res. No. 146 dtd. Sept. 9, 2013 1-Jan-14 31-Dec-16 3461 LOIDA O. MAGNO Bd Res. No. 161 dtd. Oct. 8, 2007 8-Oct-07 31-Dec-09 1437 LOIDA R. PAGBA Bd. Res. No. 33 dtd. Jan. 28, 2008 28-Jan-08 31-Dec-10 1480 LOIDA VILLOTA LIM Bd. Res. No. 52 dtd. Dec. 19, 2014 1-Jan-15 31-Dec-17 3982 LOIDA Z. LALONGISIP Bd. Res. No. 86 dtd. April 15, 2008 15-Apr-08 31-Dec-10 1844 LOLITA A. MAGBOO Bd. Res. No. 196 dtd. Oct. 29, 2013 1-Jan-14 31-Dec-16 Bd. Res. No. 135 dtd. Dec. 2, 2010 2-Dec-10 31-Dec-12 4326 LOLITA CASIPIT BONILLA Bd. Res. No. 77 dtd. Oct. 7, 2011 1-Jan-12 31-Dec-14 0428 LOLITA CHIONG PO Bd. Res. No. 249 dtd. Dec. 14, 2015 1-Jan-16 31-Dec-18 4638 LOLITA CHUA CHING Bd. Res. No. 34 dtd. March 31, 2015 3-Mar-15 31-Dec-17 4825 LOLITA C. EVANGELISTA Page 317 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of June 06, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS REFERENCE (BR NO. / DATE) VALIDITY From REMARKS To 1170 LOLITA D. DACANAY 1330 LOLITA DELA CRUZ COLANDOG Bd. Res. No. 121 dtd. August 28, 2013 1-Jan-14 31-Dec-16 4471 LOLITA DIVINA PUJOL Bd. Res. No. 39 dtd. Mar. 6, 2009 6-Mar-09 31-Dec-11 1382 LOLITA MOJICA HERNANDEZ Bd. Res. No. 211 dtd. Oct. 29, 2013 1-Jan-14 31-Dec-16 2174 LOLITA OCAMPO-LOPEZ Bd. Res. No. 26 dtd. Feb. 9, 2016 9-Feb-16 31-Dec-18 3596 LOLITA SANTOS CATADA Bd Res. No. 191 dtd. Nov. 8, 2007 8-Nov-07 31-Dec-09 Br. Res. No. 34 dtd. March 3, 2015 3-Mar-15 31-Dec-17 Bd. Res. No. 155 dtd. Sept. 27, 2013 1-Jan-14 31-Dec-16 1394 LOPEZ & CO. Bd. Res. No. 157 dtd. August 24, 2015 1-Jan-16 31-Dec-18 4327 LOREBETTE GARRIDO GRAN Bd. Res. No. 09 dtd. Jan 30, 2009 30-Jan-09 31-Dec-11 1756 LOLITA Y. PEAK - YULO 5675 LOLITO CINCO NGOHO 1080 LOLY N. UY 1207 LOPE E. DAPUN Page 318 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of June 06, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS REFERENCE (BR NO. / DATE) VALIDITY From REMARKS To 2306 LORELEI CASTELO RAMIREZ Bd. Res. No. 76 dtd. July 8, 2015 8-Jul-15 31-Dec-17 4246 LORELEI TORRES CAROZ-BALANSAG Bd. Res. No. 190 dtd. Oct. 29, 2013 1-Jan-14 31-Dec-16 Br. Res. No. 32 dtd. Feb. 9, 2016 9-Feb-16 31-Dec-18 6045 LORELIE SOLANERO SEE 3110 LORENA A. JACOBO Bd Res. No. 96 dtd. Sept. 11, 2007 11-Sep-07 31-Dec-09 1171 LORENA DUYO - LOSAÑES Bd. Res. No. 193 dtd. Oct. 29, 2013 1-Jan-14 31-Dec-16 4482 LORENA J. AQUINO Bd. Res. No. 60 dtd. April 17, 2009 17-Apr-09 31-Dec-11 4663 LORENZA BAUTISTA CAMUS Bd Res. No. 88 dtd. Mar. 31, 2016 31-Mar-16 31-Dec-18 4973 LORENZA DE GALA BURGOS Bd. Res. No. 266 dtd. Dec. 9, 2013 1-Jan-14 31-Dec-16 3144 LORENZO BAGUISI CABILI Bd Res. No. 08 dtd. Feb. 9, 2016 9-Feb-16 31-Dec-18 2534 LORENZO CULABAN MEDIONA, JR. Bd. Res. No. 41 dtd. Dec. 19, 2014 1-Jan-15 31-Dec-17 2699 LORENZO G. ACOMPAÑADO Bd. Res. No. 32 dtd. Mar. 2, 2007 2-Mar-07 31-Dec-09 Page 319 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of June 06, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS REFERENCE (BR NO. / DATE) VALIDITY From REMARKS To 4572 LORENZO LOPEZ VITO LITONJUA Bd. Res. No. 60 dtd. Dec. 29, 2014 1-Jan-15 31-Dec-17 4380 LORENZO P. LAGRIMAS, JR. Bd. Res. No. 22 dtd. Mar. 4, 2009 4-Mar-09 31-Dec-11 0057 LORENZO-GOMEZ & CO. Bd. Res. No 50 dtd. Feb. 11, 2013 11-Feb-13 31-Dec-15 Bd. Res. No. 95 dtd. June 8, 2010 8-Jun-10 31-Dec-12 Bd Res. No. 121 dtd. July 24, 2015 1-Jan-16 31-Dec-18 Bd. Res. No. 40(A) dtd. March 4, 2015 1-Jan-16 31-Dec-18 0323 LORETO U. VICTORIA Bd. Res. No. 97 dtd. Sept. 22, 2009 1-Jan-10 31-Dec-12 1630 LORINA DIMABUYU VILLANUEVA Bd. Res. No. 297 dtd. Dec. 27, 2013 1-Jan-14 31-Dec-16 0817 LORETA B. TEJADA 2315 LORETA C. SUMALDE 0800 LORETA M. PAGALILAWAN 0183 LORETO B. CANDAROMA 3566 LORETO GIMPAYA CARPIO 5504 LORETO PURA CATADMAN, JR. Page 320 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of June 06, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS 2821 LORINA P. CARANTO 4926 LORINA PARRILLA MANALON REFERENCE (BR NO. / DATE) VALIDITY From REMARKS To Bd Res. No. 52 dtd. Sept. 06, 2007 6-Sep-07 31-Dec-09 Bd. Res. No. 45 dtd. March 11, 2015 11-Mar-15 31-Dec-17 0308 LORNA A. BUENAVENTURA Bd. Res. No. 146 dtd. August 17, 2015 1-Jan-16 31-Dec-18 0915 LORNA FONTAMILLAS FERRANCO Bd. Res. No. 22 dtd. Feb. 2, 2015 02-Feb-15 31-Dec-17 3032 LORNA J. SANCHEZ Bd Res. No. 86 dtd. Sept. 11, 2007 11-Sep-07 31-Dec-09 3597 LORNA LAVA ARREOLA Bd Res. No. 188 dtd. Oct. 14, 2015 1-Jan-16 31-Dec-18 1460 LORNA M. RAYOS DEL SOL Bd. Res. No. 155 dtd. Dec. 21, 2010 1-Jan-10 31-Dec-13 Br. Res. No. 16 dtd. February 2, 2015 2-Feb-15 31-Dec-17 5629 LORNA MARIANO RAYOS DEL SOL 2459 LORNA MEDINA - DAVID Bd. Res. No. 03 dtd. Jan. 26, 2015 26-Jan-15 31-Dec-17 4664 LORNA P. SALONGA Bd. Res. No. 04 dtd. January 27, 2010 27-Jan-10 31-Dec-12 3535 LORNA R. DEE Bd Res. No. 63 dtd. Mar. 26, 2010 26-Mar-10 31-Dec-12 1787 LORNA T. GRANDE Bd. Res. No. 59 dtd. April 17, 2009 17-Apr-09 31-Dec-11 Page 321 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of June 06, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS REFERENCE (BR NO. / DATE) VALIDITY From REMARKS To 0569 LORRAINE CAUBA DIMAYUGA Bd. Res. No. 162 dtd. Sept. 17, 2015 1-Jan-16 31-Dec-18 2568 LORRY C. RAPADAS Bd. Res. No. 147 dtd. Dec. 21, 2009 1-Jan-10 31-Dec-12 1638 LOTA L. GITO Bd. Res. No. 65 dtd. July 8, 2015 01-Jan-16 31-Dec-18 2146 LOUELLO V. SALVACION Bd. Res. No. 08 dtd. Jan. 27, 2010 27-Jan-10 31-Dec-12 Br. Res. No. 91 dtd. July 8, 2015 8-Jul-15 31-Dec-17 3534 LOURDES ABAD LAZARO Bd Res. No. 203 dtd. Oct. 29, 2012 1-Jan-13 31-Dec-15 3762 LOURDES B. GALANG Bd. Res. No. 288 dtd. Dec. 23, 2013 1-Jan-14 31-Dec-16 0818 LOURDES BROTARLO-SAPALO Bd. Res. No. 190 dtd. Oct. 24, 2012 1-Jan-13 31-Dec-15 3184 LOURDES CAMARA BAUTE Bd Res. No. 42 dtd. Feb. 11, 2013 11-Feb-13 31-Dec-15 3419 LOURDES CIELO CALLANO Bd Res. No. 33 dtd. Jan. 23, 2013 23-Jan-13 31-Dec-15 2175 LOUIS DG. DELOS ANGELES 1402 LOUISE DELA CRUZ - VERGEL DE DIOS 5792 LOUISITA OBISPO ARISTORENAS Page 322 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of June 06, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS REFERENCE (BR NO. / DATE) VALIDITY From REMARKS To 3615 LOURDES E. COMETA Bd Res. No. 04 dtd. Jan. 9, 2008 9-Jan-08 31-Dec-10 4004 LOURDES L. TORRES Bd. Res. No. 130 dtd. Nov. 12, 2010 1-Jan-11 31-Dec-13 11-Aug-15 31-Dec-17 5898 LOURDES LLANETA LIM Br. Res. No. 129 dtd. August 11, 2015 4700 LOURDES M. AZOR Bd. Res. No. 231 dtd. December 28, 2012 1-Jan-13 31-Dec-15 0977 LOURDES PISCOSO PILLE Bd. Res. No. 69 dtd. April 26, 2011 26-Apr-11 31-Dec-13 1668 LOURDES R. LABASAN-SERNA Bd. Res. No. 07 dtd. August 13, 2014 13-Aug-14 31-Dec-16 0845 LOURDES S. GONZALES Bd. Res. No. 194 dtd. Nov. 2, 2015 1-Jan-16 31-Dec-18 3873 LOURDES V. CO Bd. Res. No. 60 dtd.Mar. 18, 2008 18-Mar-08 31-Dec-10 Br. Res. No. 72 dtd. Mar. 28, 2016 28-Mar-16 31-Dec-18 2291 LOVE JOHN NEJAL MARIANO Bd. Res. No. 16 dtd. Mar. 4, 2009 4-Mar-09 31-Dec-11 2403 LOVILLE BERNALES BALGOS Bd. Res. No. 28 dtd. December 19, 2014 1-Jan-15 31-Dec-17 6100 LOUVINCE JACINTO ANTONIO Page 323 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of June 06, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS REFERENCE (BR NO. / DATE) VALIDITY From REMARKS To 6061 LOWELL QUINTO AGUSTIN Br. Res. No. 35 dtd. Feb. 9, 2016 9-Feb-16 31-Dec-18 1731 LUALHATI NAVEA CARPENA Bd. Res. No. 61 dtd. July 8, 2015 8-Jul-15 31-Dec-17 4234 LUCAS FUTALAN TORRES, JR. Bd. Res. No. 09 dtd. Feb. 2, 2015 2-Feb-15 31-Dec-17 Bd. Res. No. 196 dtd. November 2, 2015 1-Jan-16 31-Dec-18 0393 LUCIA B. VELOSO-VILLAMOR Bd. Res. No. 66 dtd. April 2, 2008 2-Apr-08 31-Dec-10 2635 LUCIA BILOGOLO - FRANCISCO Bd. Res. No. 135 dtd. Oct. 27, 2009 1-Jan-10 31-Dec-12 3321 LUCIA G. BAUTISTA Bd. Res. No. 206 dtd. November 2, 2015 1-Jan-16 31-Dec-18 2382 LUCIA M. MONTELLANO Bd. Res. No. 34 dtd. March 3, 2015 3-Mar-15 31-Dec-17 2782 LUCIA O. ALCANTARA Bd Res. No. 48 dtd. Sept. 06, 2007 6-Sep-07 31-Dec-09 3462 LUCIANA BASILIO CASANOVA Bd Res. No. 78 dtd. Mar. 28, 2016 28-Mar-16 31-Dec-18 0916 LUCIANA M. GONZALES Bd. Res. No. 212 dtd. Oct. 29, 2013 1-Jan-14 31-Dec-16 5401 LUCELLE KEITH MENDOZA TRILLANA 1781 LUCERO - UNCIANO Page 324 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of June 06, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS 0782 LUCIANO GELVERO CAMEROS REFERENCE (BR NO. / DATE) VALIDITY From Bd. Res. No. 239 dtd. December 28, 2012 REMARKS To 1-Jan-13 31-Dec-15 1845 LUCIANO T. MANLAPAZ, JR. 3813 LUCIE ANNE P. CUMTI Bd. Res. No. 40 dtd. Jan. 28, 2008 28-Jan-08 31-Dec-10 4283 LUCILA COTONER-ADRIAS Bd. Res. No. 364 dtd. Dec. 27, 2013 1-Jan-14 31-Dec-16 2268 LUCILA LIM DIZON-LAOANG Bd. Res. No. 61 dtd. July 8, 2015 8-Jul-15 31-Dec-17 Bd. Res. No. 145 dtd. August 17, 2015 1-Jan-16 31-Dec-18 Bd. Res. No. 147 dtd. Sept. 9, 2013 1-Jan-14 31-Dec-16 0372 LUCIO ABUDA MACABINGKIL Bd. Res. No. 106 dtd. July 14, 2015 1-Jan-16 31-Dec-18 1709 LUCIO BALSA DELAS ALAS Bd. Res. No. 218 dtd. Oct. 29, 2013 1-Jan-14 31-Dec-16 1172 LUCIO NG BOLANIO, JR. Bd. Res. No. 162 dtd. Dec. 21, 2010 1-Jan-11 31-Dec-13 Bd. Res. No. 03 dtd. August 13, 2014 13-Aug-14 31-Dec-16 8-Jul-15 31-Dec-17 LUCILITA BALMORES ZAMORA ( Formerly: LUCILITA 3880 M. BALMORES) 4896 LUCILLE IBRADO CHAVEZ 5525 LUCIO TATO ENCIO 4472 LUCITA S. BAÑARES Bd. Res. No. 75 dtd. July 8, 2015 Page 325 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of June 06, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS REFERENCE (BR NO. / DATE) VALIDITY From REMARKS To Br. Res. No. 41 (C) dtd. March 4, 2015 4-Mar-15 31-Dec-17 0404 LUCY A. CLARITO Bd. Res. 226 dtd. December 28, 2012 1-Jan-13 31-Dec-15 2213 LUDETTE CHRISTIE G. DOMINGO Bd. Res. No. 37 dtd. Mar. 6, 2009 6-Mar-09 31-Dec-11 2676 LUDIVINIA FERRER VICTORINO Bd. Res. No. 172 dtd. Sept. 21, 2015 1-Jan-16 31-Dec-18 2609 LUDOVICO B. REYES Bd. Res. No. 13 dtd. Jan. 29, 2007 29-Jan-07 31-Dec-09 Bd. Res. No. 230 dtd. Dec. 1, 2015 1-Jan-16 31-Dec-18 0127 LUIS CAÑETE & COMPANY Bd. Res. No. 304 dtd. December 27, 2013 1-Jan-14 Bd. Res. 37 S2015 Additional Partner: Andrew John 31-Dec-16 Sanchez Cañete 3628 LUIS DENNIS REYES GONZALES Bd Res. No. 337 dtd. Dec. 27, 2013 1-Jan-14 31-Dec-16 2843 LUIS ESCALERA GONZALES Bd Res. No. 09 dtd. Jan. 8, 2013 8-Jan-13 31-Dec-15 5708 LUCKY FRANCIS PASCUA FELIPE 0140 LUGO & COMPANY 5259 LUIS ANGELO DAVID DE JESUS 1364 LUIS I. URSAL Page 326 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of June 06, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS REFERENCE (BR NO. / DATE) VALIDITY From REMARKS To Bd. Res. No. 202 dtd. November 2, 2015 1-Jan-16 31-Dec-18 Br. Res. No. 18 dtd. February 2, 2015 2-Feb-15 31-Dec-17 1568 LUIS RIVERA CRUZ Bd. Res. No. 215 dtd. Oct. 29, 2013 1-Jan-14 31-Dec-16 2316 LUIS S. GUZMAN Bd. Res. No. 265 dtd. Dec. 21, 2015 1-Jan-16 31-Dec-18 0958 LUIS VIRTUCIO BERMUDEZ Bd. Res. No. 316 dtd. Dec. 27, 2013 1-Jan-14 31-Dec-16 2813 LUISA BAYLA FAUSTO Bd Res. No. 34 dtd. Feb. 9, 2016 9-Feb-16 31-Dec-18 1081 LUISA ANDAN CALEON Bd. Res. No. 221 dtd. Oct. 29, 2013 1-Jan-14 31-Dec-16 2118 LUISA C. NAVARROZA Bd. Res. No. 09 dtd. Feb. 2, 2015 2-Feb-15 31-Dec-17 3322 LUISA CAPACETE MAPOLA Bd. Res. No. 116 dtd. Oct. 26, 2009 1-Jan-10 31-Dec-12 3515 LUISITA I. LAGAT Bd Res. No. 177 dtd. Nov. 6, 2007 6-Nov-07 31-Dec-09 2535 LUISITA S. CORREA Bd. Res. No. 78 dtd. July 8, 2015 8-Jul-15 31-Dec-17 1846 LUISITO B. CO Bd. Res. No. 70 dtd. April 2, 2008 2-Apr-08 31-Dec-10 0429 LUIS MAGHINANG ALCANTARA 5648 LUIS ODIMER OBISPO Page 327 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of June 06, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS REFERENCE (BR NO. / DATE) VALIDITY From REMARKS To 2317 LUISITO D. REDOBLE Bd. Res. No. 145 dtd. Sept. 9, 2013 9-Sep-13 31-Dec-15 3831 LUMEN P. MARASIGAN Bd. Res. No. 62 dtd. Feb. 19, 2016 19-Feb-16 31-Dec-18 Bd. Res. No. 201 dtd. November 2, 2015 1-Jan-16 31-Dec-18 0179 LUPO S. RAMOS & CO. Bd. Res. No. 258 dtd. Dec. 9, 2013 1-Jan-14 31-Dec-16 2718 LURICO MACLANG SARMIENTO Bd. Res. No. 194 dtd. Nov. 2, 2015 1-Jan-16 31-Dec-18 Bd. Res. No. 34 dtd. March 3, 2015 3-Mar-15 31-Dec-17 0062 LUZ AGUILAR NONAN Bd. Res. No. 34 dtd. December 19, 2014 1-Jan-15 31-Dec-17 4171 LUZ B. MORENO Bd. Res. No. 34 dtd. Feb. 9, 2016 9-Feb-16 31-Dec-18 4304 LUZ C. PALICTE - PAALAN Bd. Res. No. 05 dtd. Jan 26, 2009 26-Jan-09 31-Dec-11 5006 LUZ D. VALENZUELA-GARCIA Bd. Res. No. 40 dtd. Dec. 19, 2014 1-Jan-15 31-Dec-17 4851 LUZ DE GUZMAN NACU Bd. Res. No. 187 dtd. Oct. 14, 2015 1-Jan-16 31-Dec-18 4819 LUMIRANE PEÑAS HANGAD LURLEEN MERCADO LACUNA (Formerly: LURLEEN 5005 TOLEDANO MERCADO) Page 328 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of June 06, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS REFERENCE (BR NO. / DATE) VALIDITY From REMARKS To 2590 LUZ GUANZON CLARIN Bd. Res. No. 220 dtd. Dec. 1, 2015 1-Jan-16 31-Dec-18 3048 LUZ L. AGUILA Bd Res. No. 88 dtd. Sept. 11, 2007 11-Sep-07 31-Dec-09 2921 LUZ L. HARO Bd Res. No. 03 dtd. Jan. 26, 2015 26-Jan-15 31-Dec-17 2-Feb-15 31-Dec-17 5649 LUZ LAURETA-BALISONG Br. Res. No. 18 dtd. February 2, 2015 5119 LUZ M. NARCISO Bd. Res. No. 246 dtd. Dec. 14, 2015 14-Dec-15 31-Dec-17 5214 LUZ NAVARRO GONZALES Bd. Res. No. 03 dtd. January 8, 2013 8-Jan-13 31-Dec-15 3448 LUZ P. DIMLA Bd Res. No. 159 dtd. Oct. 8, 2007 8-Oct-07 31-Dec-09 0260 LUZ PERPETUA V. PEREZ-FONTANILLA Bd. Res. No. 29 dtd. April 20, 2006 20-Apr-06 31-Dec-08 3585 LUZ TAPIRU IFURUNG Bd. Res. No. 108 dtd. July 14, 2015 14-Jul-15 31-Dec-17 4505 LUZVIMINDA A. TABIRAO Bd. Res. No. 62 dtd. April 17, 2009 17-Apr-09 31-Dec-11 Bd. Res. No. 32 dtd. Dec. 19, 2014 19-Dec-14 31-Dec-16 9-Jan-08 31-Dec-10 28-Mar-16 31-Dec-18 5585 LUZVIMINDA CADA FLORENCIO 3607 LUZVIMINDA D. MABANSAG Bd Res. No. 03 dtd. Jan. 9, 2008 0373 LUZVIMINDA D. ORTEGA Bd. Res. No. 77 dtd. Mar. 28, 2016 Page 329 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of June 06, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS 2509 LUZVIMINDA H. MORENO REFERENCE (BR NO. / DATE) VALIDITY From REMARKS To Bd. Res. No. 17 dtd. Mar. 4, 2009 4-Mar-09 31-Dec-11 1514 LUZVIMINDA V. SINON Bd. Res. No. 226 dtd. Oct. 29, 2013 1-Jan-14 31-Dec-16 1173 LUZVIMINDA VIJANDRE MINEL BD. Res. No. 07 dtd. August 13, 2014 13-Aug-14 31-Dec-16 3832 LUZVISMIN G. TIMBOL Bd. Res. No. 48 dtd. Jan. 28, 2008 28-Jan-08 31-Dec-10 Bd Res. No. 207 dtd. November 2, 2015 1-Jan-16 31-Dec-18 1817 LYDIA MACALINAO BAÑEZ Bd. Res. No. 283 dtd. Dec. 23, 2013 1-Jan-14 31-Dec-16 3567 LYDIA SALONGA CARABEO Bd. Res. No. 224 dtd. Dec. 1, 2015 1-Jan-16 31-Dec-18 1719 LYDIA TABOY ESPERO Bd. Res. No. 75 dtd. July 8, 2015 8-Jul-15 31-Dec-17 2069 LUZVIMINDA S. CUA 1811 LYDIA B. LANDAYAN 2955 LYDIA G. MENDOZA 1315 LYDIA I. YASON - GALANG 0187 LYDIA V. LUCBAN Page 330 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of June 06, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS REFERENCE (BR NO. / DATE) 0660 LYN BALORE BALIBOL Bd. Res. No. 251 dtd. Nov. 11, 2013 3430 LYNDEL T. TRABAJADOR - CIRILOS Bd Res. No. 11 dtd. Jan. 27, 2010 0568 LYNN M. TAN 1829 LYRMA F. TEJERO 4511 M. L. AGUIRRE & CO. 0397 M. L. PEYRA & ASSOCIATES 5540 M. NG & T. LOPEZ 1835 M. T. SEPULVEDA & CO. M. V. L. GABRIEL & CO. Formerly: GABRIEL MAPANOO & CO.) To 31-Dec-16 27-Jan-10 31-Dec-12 Bd. Res. No. 248 dtd. Oct. 29, 2013 1-Jan-14 31-Dec-16 Bd. Res. No. 155 dtd. Dec. 21, 2010 1-Jan-11 31-Dec-13 17-Feb-15 31-Dec-17 Bd. Res. No. 58 dtd. Dec. 29, 2014 1-Jan-15 31-Dec-17 Bd. Res. No. 86 dtd. April 14, 2010 14-Apr-10 31-Dec-12 Bd. Res. No. 327 dtd. Dec. 27, 2013 1-Jan-14 31-Dec-16 Bd. Res. No. 12 dtd. August 13, 2014 13-Aug-14 31-Dec-16 Bd. Res. No. 349 dtd. Dec. 27, 2013 27-Dec-13 31-Dec-15 (Formerly : PEYRA BELISARIO FORONDA & CO.) 3942 M. M. PANGANIBAN & CO. 1536 REMARKS 1-Jan-14 Br. Res. No. 25 dtd. February 17, 2015 5658 M. A. MERCADO & CO. VALIDITY From ( Bd. Res. No. 327 dtd. Dec. 27, 2013 1-Jan-14 Page 331 Board Res. 34(C) Change of Name of Partnership dated 31-Dec-16 March 3, 2015 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of June 06, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS REFERENCE (BR NO. / DATE) VALIDITY From REMARKS To 0055 M.S. BANARIA & COMPANY Bd. Res. No. 167 dtd. Oct. 30, 2008 30-Oct-08 31-Dec-10 1117 MA. THERESA L. FAELDONEA Bd. Res. No. 285 dtd. Dec. 23, 2013 1-Jan-14 31-Dec-16 0420 MA. ADELA LUDOVINA V. EVANGELIO Bd. Res. No. 57 dtd. Feb. 19, 2016 19-Feb-16 31-Dec-18 3536 MA. AGNES A. BELLOSILLO Bd Res. No. 145 dtd. August 17, 2015 17-Aug-15 31-Dec-17 Bd. Res. No. 272 dtd. Dec. 28, 2015 1-Jan-16 31-Dec-18 0944 MA. ANELIA MURCIA DELOS REYES Bd. Res. No. 312 dtd. Dec. 27, 2013 1-Jan-14 31-Dec-16 2404 MA. ANNA BELEN JAYLO JARDIN - BRITANICO Bd. Res. No. 94 dtd. Aug. 11, 2009 11-Aug-09 31-Dec-11 Bd. Res. No. 187 dtd. October 24, 2012 24-Oct-12 31-Dec-14 Bd. Res. No. 75 dtd. July 15, 2009 15-Jul-09 31-Dec-11 8-Jul-15 31-Dec-17 5248 MA. AGNES DEUS SALAZAR 0633 MA. ANA D. PELAYO 5231 MA. ANNABELLE S. JABLA 4559 MA. ANTONETTE F. VILLANUEVA 5759 MA. ANTONETTE SOLA BERSABE Br. Res. No. 86 dtd. July 8, 2015 Page 332 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of June 06, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS REFERENCE (BR NO. / DATE) 3789 MA. ANTONIETA M. JESUITAS Bd. Res. No. 38 dtd. Jan. 28, 2008 0355 MA. ARLEEN O. ACLAN Bd. Res. 59 dtd. Dec. 29, 2014 3788 MA. ASUNCION A. DEL ROSARIO VALIDITY From REMARKS To 28-Jan-08 31-Dec-10 1-Jan-15 31-Dec-17 Bd. Res. No. 38 dtd. Jan. 28, 2008 28-Jan-08 31-Dec-10 Bd. Res. No. 364 dtd. Dec. 27, 2013 1-Jan-14 31-Dec-16 4139 MA. BELEN L. BARIAS Bd. Res. No. 288 dtd. Dec. 23, 2013 1-Jan-14 31-Dec-16 3647 MA. BELEN M. MERCADO Bd Res. No. 08 dtd. Jan. 9, 2008 9-Jan-08 31-Dec-10 1263 MA. BELINA MARANAN PRADIL Bd. Res. No. 190 dtd. Oct. 29, 2013 1-Jan-14 31-Dec-16 Bd. Res. No. 25 dtd. Dec. 19, 2014 19-Dec-14 31-Dec-16 3562 MA. BETHLANE S. SAPRID Bd Res. No. 92 dtd. June 8, 2010 8-Jun-10 31-Dec-12 2293 MA. CAROLYN DELOS SANTOS CARTAGO Bd. Res. No. 30 dtd. December 19, 2014 1-Jan-15 31-Dec-17 6113 MA. CATHERINE CASABUENA BACHOCO Br. Res. No. 74 dtd. Mar. 28, 2016 28-Mar-16 31-Dec-18 Bd. Res. No. 2 dtd. Dec 19, 2014 1-Jan-15 31-Dec-17 1481 MA. ASUNCION T. BAUTISTA (Formerly: MA. ASUNCION T. MAGLANGBAYAN) 5568 MA. BELINDA A. BALDE 2292 MA. CECILIA A. JIMENEZ Page 333 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of June 06, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS REFERENCE (BR NO. / DATE) VALIDITY From REMARKS To 3349 MA. CECILIA O. VALIMENTO Bd Res. No. 145 dtd. Oct. 3, 2007 3-Oct-07 31-Dec-09 1660 MA. CECILIA P. LAGARAS Bd. Res. No. 95 dtd. April 17, 2013 17-Apr-13 31-Dec-15 1100 MA. CECILIA R. CAPILI - CARANDANG Bd. Res. No. 11 dtd. Feb. 25, 2011 25-Feb-11 3-Dec-13 3080 MA. CECILIA S. MERCADO Bd Res. No. 102 dtd. Sept. 14, 2007 14-Sep-07 31-Dec-09 3105 MA. CELINA A. MANGALINDAN Bd Res. No. 238 dtd. Dec. 4, 2015 1-Jan-16 31-Dec-18 3497 MA. CHRISTINA TOMAS ARREZA Bd. Res. No. 201 dtd. November 2, 2015 1-Jan-16 31-Dec-18 Br. Res. No. 214 dtd. December 1, 2015 1-Dec-15 31-Dec-17 Bd. Res. No. 364 dtd. Dec. 27, 2013 1-Jan-14 31-Dec-16 Bd. Res. No. 197 dtd. November 2, 2015 1-Jan-16 31-Dec-18 Bd. Res. No. 46 dtd. Dec. 29, 2014 1-Jan-15 31-Dec-17 27-Jan-10 31-Dec-12 1438 MA. CECILIA P. POBLETE - PELAYO 5984 MA. CLARENCE LOPEZ MARCELO MA. CONCEPCION CHONA M. MALEDEO0634 DETIQUIZ 2214 MA. CONCEPCION CORONADO SUPEDA 5116 MA. CONSOLACION TAMBAOAN CULAWAY 4665 MA. CONSUELO TAGLE ARELLANO Bd. Res. No. 04 dtd. January 27, 2010 Page 334 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of June 06, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS REFERENCE (BR NO. / DATE) VALIDITY From REMARKS To 0464 MA. CORAZON MORALES ALIHAN Bd. Res. No. 48 dtd. Feb. 17, 2016 17-Feb-16 31-Dec-18 0405 MA. CORAZON ERECRE BENTAIN Bd. Res. No. 172 dtd. Sept. 21, 2015 21-Sep-15 31-Dec-17 2947 MA. CORAZON R. MILITANTE Bd Res. No. 67 dtd. Sept. 06, 2007 6-Sep-07 31-Dec-09 2814 MA. CORMINA F. DY Bd Res. No. 51 dtd. Sept. 06, 2007 6-Sep-07 31-Dec-09 2610 MA. CRISTINA SIOSON OLAÑO Bd. Res. No. 22 dtd. Feb. 9, 2016 9-Feb-16 31-Dec-18 2680 MA. CRISTINA U. PIALAN Bd. Res. No. 29 dtd. Mar. 2, 2007 2-Mar-07 31-Dec-09 3586 MA. CYNTHIA S. SEBASTIAN Bd Res. No. 313 dtd. Dec. 27, 2013 27-Dec-13 31-Dec-15 Bd. Res. No. 38 dtd. Feb. 11, 2016 11-Feb-16 31-Dec-18 Bd. Res. No. 164 dtd. Sept. 17, 2015 1-Jan-16 31-Dec-18 Br. Res. No. 233 dtd. December 4, 2015 4-Dec-15 31-Dec-17 4986 MA. CYNTHIA SUGANOB PINEDA 2701 MA. DELIA ENTERA SOLMAYOR 5993 MA. DIORITA QUINSAY TINDOC 0870 MA. DONNA C. ANDREUS Page 335 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of June 06, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS REFERENCE (BR NO. / DATE) VALIDITY From REMARKS To Bd Res. No. 267 dtd. December 28, 2015 1-Jan-16 31-Dec-18 3332 MA. ELENA A. BUHAY Bd Res. No. 08 dtd. Feb. 2, 2015 2-Feb-15 31-Dec-17 4606 MA. ELENA A. MARQUEZ Bd. Res. No. 47 dtd. March 12, 2015 12-Mar-15 31-Dec-17 Br. Res. No. 83 dtd. July 8, 2015 8-Jul-15 31-Dec-17 2105 MA. ELENA GULMATICO DELEÑA Bd. Res. No. 22 dtd. Feb. 2, 2015 2-Feb-15 31-Dec-17 2070 MA. ELENA JABONERO CRUZ Bd. Res. No. 78 dtd. June 21, 2012 21-Jun-12 31-Dec-14 1775 MA. ELISSA Y. ISAGAN Bd. Res. No. 171 dtd. Sept. 21, 2015 01-Jan-16 31-Dec-18 0195 MA. ELMA LICARDO ILAGAN Bd. Res. No. 208 dtd. Oct. 29, 2013 1-Jan-14 31-Dec-16 2704 MA. ELOISA SANTUYO GAYAMAT Bd. Res. No. 60 dtd. Feb. 19, 2016 19-Feb-16 31-Dec-18 3049 MA. DOROTHY CERDEDO POLO (Formerly: MA. REYNALDA CERDEDO POLO) 1039 MA. ELENA C. DEL PRADO 5728 MA. ELENA DE GUZMAN DE LEON 1226 MA. ELOISA T. MONTES Page 336 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of June 06, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS REFERENCE (BR NO. / DATE) VALIDITY From REMARKS To 1680 MA. EMELYN PEREA VILLANUEVA Bd. Res. No. 364 dtd. Dec. 27, 2013 1-Jan-14 31-Dec-16 2409 MA. ENCARNACION M. GOLDING Bd. Res. No. 108 dtd. July 14, 2015 14-Jul-15 31-Dec-17 0739 MA. ERLY BAYOGOS MERCADO Bd. Res. No. 189 dtd. Oct. 14, 2015 1-Jan-16 31-Dec-18 Br. Res. No. 121 dtd. May 17, 2016 17-May-16 31-Dec-18 6158 MA. ESPERANZA M. AGBULOS-EVASCO 2053 MA. EVANGELINE L. PARAAN 3313 MA. FATIMA SAN DIEGO JACINTO Bd Res. No. 83 dtd. August 13, 2012 1-Jan-13 31-Dec-15 0603 MA. FILIPINA R. MENDIORO Bd. Res. No. 160 dtd. Oct. 8, 2007 8-Oct-07 31-Dec-09 4051 MA. GEMMA A. DE VERA Bd. Res. No. 287 dtd. Dec. 23, 2013 1-Jan-14 31-Dec-16 0707 MA. GENITTA DANTES CASTOLO Bd. Res. No. 60 dtd. Feb. 19, 2016 19-Feb-16 31-Dec-18 3857 MA. GILDA G. NAZARENO Bd. Res. No. 56 dtd.Mar. 18, 2008 18-Mar-08 31-Dec-10 Page 337 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of June 06, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS 2974 MA. GINA LAURAL - IGNACIO REFERENCE (BR NO. / DATE) VALIDITY From REMARKS To Bd Res. No. 78 dtd. Sept. 11, 2007 11-Sep-07 31-Dec-09 5143 MA. GRACIA DIZOR LACSAMANA Bd. Res. No. 60 dtd. Dec. 29, 2014 1-Jan-15 31-Dec-17 5711 MA. GRACIA RUTH PALMANI VALDEZ Br. Res. No. 35 (C) dtd. March 4, 2015 4-Mar-15 31-Dec-17 1569 MA. HERMINIA CASTRO TRILLANA Bd. Res. No. 198 dtd. Oct. 29, 2013 1-Jan-14 31-Dec-16 2119 MA. IRENE S. BATERBONIA Bd. Res. No. 84 dtd. Oct. 11, 2011 11-Oct-11 31-Dec-13 2318 MA. IRMA DIAZ LIM Bd. Res. No. 46 dtd. March 11, 2015 11-Mar-15 31-Dec-17 3890 MA. ISABEL B. LOPEZ Bd. Res. No. 17 dtd. Feb. 2, 2015 2-Feb-15 31-Dec-17 3271 MA. ISABEL L. MILLANO Bd. Res. No. 242 dtd. Dec. 4, 2015 1-Jan-16 31-Dec-18 4254 MA. ISABEL L. PAGULAYAN Bd. Res. No. 209 dtd. Oct. 29, 2013 1-Jan-14 31-Dec-16 2319 MA. ISABEL SINGSON LAGUNILLA Bd. Res. No. 63 dtd. March 6, 2013 6-Mar-13 31-Dec-15 0100 MA. IRENE T. CHING Page 338 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of June 06, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS REFERENCE (BR NO. / DATE) VALIDITY From REMARKS To 0274 MA. ISABEL T. MADAMBA 3864 MA. ISABELITA TOLENTINO CASANOVA 5722 MA. JESUSA JOSENNIA ORTIZ TUPPAL Bd. Res. No. 262 dtd. Dec. 9, 2013 1-Jan-14 31-Dec-16 Br. Res. No. 82 dtd. July 8, 2015 8-Jul-15 31-Dec-17 4426 MA. JOCELYN SANTOS CARTAGO Bd. Res. No. 05 dtd. Jan. 26, 2015 26-Jan-15 31-Dec-17 0688 MA. JOSEFINA JOCELYN C. GONZALES Bd. Res. No. 16 dtd. Jan. 27, 2010 27-Jan-10 31-Dec-12 3686 MA. JOSEPHINE A. CACAPIT-CONDING Bd Res. No. 15 dtd. Jan. 14, 2008 14-Jan-08 31-Dec-10 1208 MA. JOVITA ZARATAN CRUZ Bd. Res. No. 09 dtd. Feb. 2, 2015 2-Feb-15 31-Dec-17 1681 MA. JUDITH KING MENDEJA Bd. Res. No. 157 dtd. Sept. 27, 2013 1-Jan-14 31-Dec-16 4867 MA. KARLA M. QUIZON-MILAN Bd. Res. No. 08 dtd. February 8, 2011 8-Feb-11 31-Dec-13 August 13, 2012) 6077 MA. KRISTINE T. PADAYAO Br. Res. No. 52 dtd. Feb. 18, 2016 18-Feb-16 Bd. Res. No. 142 dtd. July 18, 2008 18-Jul-08 1496 MA. LERMA MARIANO - REYES 4180 MA. LORDELIZA L. RIVERA Page 339 Accreditation cancelled. Formed Partnership: MilanDomingo & Co. (BR No. 91 dated 31-Dec-18 Cancelled effective Nov. 6, 2007. Partner of Reyes, Diano, tumanda & Co. 9BOA Acc. No. 3556 dtd. Nov. 6, 2007) 31-Dec-10 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of June 06, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS REFERENCE (BR NO. / DATE) 2822 MA. LORENA C. DINGLE Bd. Res. No. 203 dtd. November 2, 2015 3286 MA. LORETA N. SANTOS 2790 MA. LORNA G. GRACILLA VALIDITY From REMARKS To 1-Jan-16 31-Dec-18 Bd Res. No. 130 dtd. Sept. 26, 2007 26-Sep-07 31-Dec-09 Bd Res. No. 49 dtd. Sept. 06, 2007 6-Sep-07 31-Dec-09 3753 MA. LOURDES B. BUENSUCESO Bd. Res. No. 31 dtd. Jan. 28, 2008 28-Jan-08 31-Dec-10 4221 MA. LOURDES B. TERBIO Bd. Res. No. 157 dtd. Sept. 27, 2013 27-Sep-13 31-Dec-15 4907 MA. LOURDES E. CAPILI Bd. Res. No. 325 dtd. Dec. 27, 2013 1-Jan-14 31-Dec-16 Bd. Res. No. 08 dtd. Feb. 2, 2015 2-Feb-15 31-Dec-17 5155 MA. LOURDES G. AQUE Bd. Res. No. 131 dtd. August 11, 2015 11-Aug-15 31-Dec-17 3420 MA. LOURDES P. GALIT Bd Res. No. 131 dtd. August 11, 2015 1-Jan-16 31-Dec-18 2632 MA. LOURDES P. JOSUE Bd. Res. No. 16 dtd. Jan. 29, 2007 29-Jan-07 31-Dec-09 Br. Res.No. 45 dtd. Dec. 29, 2014 29-Dec-14 31-Dec-16 2493 MA. LOURDES ARROYO - DE GUZMAN MA. LOURDES FRANCISCO MENDOZA ( Formerly: 4225 MA. LOURDES DE JESUS FRANCISCO) 5604 MA. LOURDES POSADAS MANGABAT Page 340 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of June 06, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS REFERENCE (BR NO. / DATE) VALIDITY From REMARKS To 0853 MA. LOURDES R. QUIBIN Bd. Res. No. 130 dtd. Nov. 12, 2010 1-Jan-11 31-Dec-13 2646 MA. LOURDES REGINIO TAN Bd. Res. No. 271 dtd. Dec. 28, 2015 1-Jan-16 31-Dec-18 Br. Res. No. 100 dtd. July 14, 2015 8-Jul-15 31-Dec-17 Bd. Res. No. 47 dtd. Jan. 28, 2008 28-Jan-08 31-Dec-10 8-Jul-15 31-Dec-17 Bd. Res. No. 319 dtd. Dec. 27, 2013 1-Jan-14 31-Dec-16 5310 MA. LUZ T. PADOLINA Bd. Res. No. 99 dtd. April 17, 2013 17-Apr-13 31-Dec-15 4865 MA. MARGARITA HERNANDEZ TORAL Bd. Res. No. 07 dtd. February 6, 2011 8-Feb-11 31-Dec-13 5999 MA. MELERVA MAKINANO HERAWI Br. Res. No. 243 dtd. December 4, 2015 4-Dec-15 31-Dec-17 5846 MA. LUCIA R. OZAETA 3822 MA. LUCITA M. ISIDRO - PETATE 0024 MA. LUISA B. VILLACORTA 5820 MA. LUNALUZ C. VALMONTE 1383 MA. LUZ C. TAMPIS Br. Res. No. 94 dtd. July 8, 2015 Page 341 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of June 06, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS REFERENCE (BR NO. / DATE) 2133 MA. MELINA VILLON ONG Bd. Res. No. 39 dtd. Dec. 19, 2014 3208 MA. MIRAFLOR N. CABARLES - QUINITIO VALIDITY From REMARKS To 1-Jan-15 31-Dec-17 Bd Res. No. 117 dtd. Sept. 14, 2007 14-Sep-07 31-Dec-09 2861 MA. NELIA GULAR NABONG Bd. Res. No. 249 dtd. Dec. 14, 2015 1-Jan-16 31-Dec-18 1682 MA. NORITA NANAD LAMBOT Bd. Res. No. 213 dtd. Oct. 29, 2013 1-Jan-14 31-Dec-16 6171 MA. PASTORA M. GAN Br. Res. No. 127 dtd. June 6, 2017 6-Jun-16 31-Dec-18 0959 MA. PAZ DANTES INGAL Bd. Res. No. 319 dtd. Dec. 27, 2013 1-Jan-14 31-Dec-16 3098 MA. REGINA B. LORIA Bd Res. No. 17 dtd. Jan. 27, 2010 27-Jan-10 31-Dec-12 3925 MA. REGINA R. FAJARDO Bd. Res. No. 71 dtd. April 2, 2008 2-Apr-08 31-Dec-10 4765 MA. RITA RODRIGUEZ ASINAS Bd. Res. No. 270 dtd. Dec. 28, 2015 1-Jan-16 31-Dec-18 Bd. Res. No. 03 dtd. August 13, 2014 13-Aug-14 31-Dec-16 1439 MA. ROSANNA RAVARA MAGCANAN Bd. Res. No. 167 dtd. Sept. 27, 2013 1-Jan-14 31-Dec-16 4342 MA. ROSANNA SANTELICES RODULFO Bd. Res. No. 76 dtd. July 8, 2015 8-Jul-15 31-Dec-17 5526 MA. ROSALYN ARIZAPA BANUA Page 342 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of June 06, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS REFERENCE (BR NO. / DATE) VALIDITY From REMARKS To 0742 MA. ROSARIO R. BRIONES-MANALANG Bd. Res. No. 204 dtd. Oct. 29, 2013 1-Jan-14 31-Dec-16 2802 MA. ROSARIO R. FRANCISCO Bd Res. No. 50 dtd. Sept. 06, 2007 6-Sep-07 31-Dec-09 0741 MA. ROSITA GARCIA ALON Bd. Res. No. 188 dtd. Oct. 14, 2015 1-Jan-16 31-Dec-18 Bd. Res. No. 43 dtd. Dec. 19, 2014 1-Jan-15 31-Dec-17 4016 MA. SOCORRO G. MANATAD - ROXAS Bd. Res. No. 96 dtd. May 12, 2008 12-May-08 31-Dec-10 6159 MA. SOCORRO MAGTOTO SUNGLAO Br. Res. No. 121 dtd. May 17, 2016 17-May-16 31-Dec-18 1-Jan-14 31-Dec-16 5120 MA. ROWENA TORRALBA FLORES 0226 MA. SARAH JANE R. HIRANG 3865 MA. SOCORRO N. BARTOLOME Bd. Res. No. 251 dtd. Nov. 11, 2013 2636 MA. SOCORRO S. FROYALDE Bd. Res. No. 17 dtd. Jan. 29, 2007 29-Jan-07 31-Dec-09 3264 MA. TARA V. OROSCO Bd Res. No. 126 dtd. Sept. 17, 2007 17-Sep-07 31-Dec-09 Br. Res. No. 126 dtd. August 11, 2015 11-Aug-15 31-Dec-17 5880 MA. TERESA B. DE LOS REYES Page 343 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of June 06, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS 2383 MA. TERESA ARTILLAGA - AZUL REFERENCE (BR NO. / DATE) VALIDITY From REMARKS To Bd. Res. No. 92 dtd. Aug. 11, 2009 11-Aug-09 31-Dec-11 Bd. Res. No. 285 dtd. Dec. 23, 2013 1-Jan-14 31-Dec-16 Bd. Res. No. 272 dtd. Dec. 18, 2013 1-Jan-14 31-Dec-16 2269 MA. TERESA CADIENTE CORREA Bd. Res. No. 224 dtd. Dec. 1, 2015 1-Dec-15 31-Dec-17 0783 MA. TERESA GERALDE-GALES Bd. Res. No. 21 dtd. February 9, 2016 9-Feb-16 31-Dec-18 5605 MA. TERESA L. VILLALOBOS Br. Res.No. 45 dtd. Dec. 29, 2014 29-Dec-14 31-Dec-16 Bd Res. No. 95 dtd. June 8, 2010 8-Jun-10 31-Dec-12 0401 MA. TERESA SY GARCIA Bd. Res. No. 145 dtd. Sept. 25, 2012 1-Jan-13 31-Dec-15 3938 MA. TERESA Y. SILVERIO - VISPO Bd. Res. No. 74 dtd. April 10, 2008 10-Apr-08 31-Dec-10 4858 MA. TERESA B. CEREZO 4255 MA. TERESA BATOON PABRUA 1227 MA. TERESA C. YAGONIA 3277 MA. TERESA LEILANI R. VERGARA 1461 MA. TERESA M. JAVIER 0604 MA. TERESA M. MANLUGON Page 344 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of June 06, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS REFERENCE (BR NO. / DATE) VALIDITY From REMARKS To Bd. Res. No. 204 dtd. November 2, 2015 1-Jan-16 31-Dec-18 3916 MA. TERESITA T. SEPULVEDA Bd. Res. No. 67 dtd. April 2, 2008 2-Apr-08 31-Dec-10 2432 MA. THERESA A. ABCEDE Bd. Res. No. 72 dtd. July 8, 2015 8-Jul-15 31-Dec-17 Bd. Res. No. 74 dtd. July 8, 2015 8-Jul-15 31-Dec-17 5221 MA. TERESITA O. DAÑA 2442 MA. TERESITA T. BUCCAT 5136 MA. THERESA CRUZ SANTOS 4068 MA. THERESA F. MATA Bd. Res. No. 113 dtd. May 21, 2008 21-May-08 31-Dec-10 1017 MA. THERESA J. JANAIRO Bd. Res. No. 147 dtd. Sept. 5, 2008 5-Sep-08 31-Dec-10 3575 MA. THERESA M. SISON Bd Res. No. 188 dtd. Nov. 8, 2007 8-Nov-07 31-Dec-09 0635 MA. THERESA R. DELA ROCA Bd. Res. No. 21 dtd. Jan. 8, 2013 8-Jan-13 31-Dec-15 CANCELLED 2922 MA. THERESA V. LABILLES Bd. Res. No. 219 dtd. December 1, 2015 1-Jan-16 31-Dec-18 Page 345 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of June 06, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS REFERENCE (BR NO. / DATE) VALIDITY From REMARKS To 4267 MA. VICTORIA AGUILA MANLONGAT Bd. Res. No. 320 dtd. Dec. 27, 2013 1-Jan-14 31-Dec-16 4720 MA. VICTORIA DOLATRE LAVIN Bd. Res. No.58 dtd. March 6, 2013 6-Mar-13 31-Dec-15 4046 MA. VICTORIA I. VICTORIA Bd. Res. No. 105 dtd. May 12, 2008 12-May-08 31-Dec-10 4549 MA. VICTORIA KASILAG CARIGABA Bd. Res. No. 73 dtd. July 8, 2015 8-Jul-15 31-Dec-17 2854 MA. VICTORIA L. FORMOSO Bd. Res. No. 272 dtd. Dec. 28, 2015 1-Jan-16 31-Dec-18 3194 MA. VICTORIA R. PAG-ONG Bd Res. No. 189 dtd. Oct. 29, 2013 1-Jan-14 31-Dec-16 2548 MA. VICTORIA RAMOS EUGENIO Bd. Res. No. 80 dtd. July 8, 2015 8-Jul-15 31-Dec-17 Br. Res. No. 91 dtd. July 8, 2015 8-Jul-15 31-Dec-17 0521 MA. VIRGINIA S. SISAYAN Bd. Res. No. 27 dtd. Feb. 9, 2016 9-Feb-16 31-Dec-18 3833 MA. WILMA R. GONZALES Bd. Res. No. 48 dtd. Jan. 28, 2008 28-Jan-08 31-Dec-10 1491 MABAGA, NAVA AND COMPANY Bd. Res. No. 146 dtd. Sept. 8, 2008 5-Sep-08 31-Dec-10 1743 MABEL A. MENGUITO Bd. Res. No. 05 dtd. Jan. 26, 2015 26-Jan-15 31-Dec-17 5793 MA. VIDA AGUAS SILVA Page 346 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of June 06, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS 6160 MABEL ABARINTOS CAJAYON REFERENCE (BR NO. / DATE) VALIDITY From REMARKS To Br. Res. No. 121 dtd. May 17, 2016 17-May-16 31-Dec-18 0965 MACALAGAY CIRIACO & CO. Bd. Res. No. 49 dtd. Jan. 28, 2008 28-Jan-08 31-Dec-10 4181 MACARIO R. DUTERTE Bd. Res. No. 142 dtd. July 18, 2008 18-Jul-08 31-Dec-10 MACEDA VALENCIA & CO. (Formerly: MACEDA 4748 FARNACIO & CO.) Bd. Res. No .259 dtd. Dec. 14, 2015 1-Jan-16 31-Dec-18 February 9, 2016 4643 MACHICA TAN - CRUZ & CO. Bd. Res. No. 32 dtd. February 23, 2015 0832 MADARANG & COMPANY Bd. Res. No. 236 dtd. Oct. 29, 2013 0156 MADELINE Z. ONG 1328 MACASO, GAMBOA, GALVAN AND COMPANY Additional Partners: Ria Anne Piñol Abanto under Board. Res. 10 dated 23-Feb-15 31-Dec-17 1-Jan-14 31-Dec-16 Bd. Res. No. 95 dtd. May 12, 2008 12-May-08 31-Dec-10 0751 MADELON BAYLON LEE Bd. Res. No. 25 dtd. Feb. 9, 2016 9-Feb-16 31-Dec-18 2765 MADELYN L. MESINA Bd Res. No. 46 dtd. Sept. 04, 2007 4-Sep-07 31-Dec-09 4140 MADRIGAL MASORONG MACADATO Bd. Res. No. 104 dtd. June 4, 2013 1-Jan-14 31-Dec-16 Page 347 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of June 06, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS REFERENCE (BR NO. / DATE) VALIDITY From REMARKS To MAE BELANDRES FERRARO ( Formerly: MAE 4941 CABELLON BELANDRES) Bd. Res. No. 63 dtd. Feb. 19, 2016 19-Feb-16 31-Dec-18 5527 MAE CRISTINA SACRO MARTINEZ Bd. Res. No. 03 dtd. August 13, 2014 13-Aug-14 31-Dec-16 Br. Res. No. 214 dtd. December 1, 2015 1-Dec-15 31-Dec-17 1482 MAGDALENA P. PEREZ Bd. Res. No. 69 dtd. April 26, 2011 26-Apr-11 31-Dec-13 3754 MAGDALENE PERALTA ESCAÑO Bd. Res. No. 268 dtd. Dec. 18, 2013 1-Jan-14 31-Dec-16 3834 MAGNA LEA C. CARILLA Bd. Res. No. 48 dtd. Jan. 28, 2008 28-Jan-08 31-Dec-10 8-Jul-15 31-Dec-17 27-Sep-07 31-Dec-09 8-Jul-15 31-Dec-17 0731 MAE M. GACRAMA 5985 MAGDALENA MAGADIA MODAWAN 1483 MAGNO FRANCISCO Y. MATEO, JR. 1228 MAGNOLIA M. MARQUEZ Bd. Res. No. 74 dtd. July 8, 2015 3333 MAGNOLIA S. NEMIL Bd Res. No. 139 dtd. Sept. 27, 2007 5178 MAILANAE L. LABRADOR Bd. Res. No. 63 dtd. July 8, 2015 Page 348 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of June 06, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS REFERENCE (BR NO. / DATE) VALIDITY From REMARKS To MAJELEINE BALINGIT KIM ( Formerly: MAJELEINE 5437 ONTIVEROS BALINGIT) Bd. Res. No. 189 dtd. Oct. 14, 2015 1-Jan-16 31-Dec-18 6000 MAJELIA AZOGUE UBALDO Br. Res. No. 243 dtd. December 4, 2015 4-Dec-15 31-Dec-17 Bd. Res. No. 142 dtd. August 14, 2015 1-Jan-16 31-Dec-18 Bd. Res. No. 151 dtd. Sept. 5, 2008 5-Sep-08 31-Dec-10 8-Jul-15 31-Dec-17 Bd. Res. No. 238 dtd. Oct. 29, 2013 1-Jan-14 31-Dec-16 Br. Res. No. 28 dtd. Feb. 9, 2016 9-Feb-16 31-Dec-18 0672 MANGAY-AYAM LIM & CO. Bd. Res. No. 152 dtd. August 17, 2015 1-Jan-16 31-Dec-18 2791 MANNY E. LOZANO Bd Res. No. 49 dtd. Sept. 06, 2007 6-Sep-07 31-Dec-09 1442 MANOLITO BAUTISTA DELA CRUZ Bd. Res. No. 152 dtd. Sept. 9, 2013 1-Jan-14 31-Dec-16 3406 MANOLITO C. IGNACIO Bd Res. No. 151 dtd. Oct. 3, 2007 3-Oct-07 31-Dec-09 0270 MALBAS, MAHINAY & CO. (Formerly: NENITA R. MALBAS) 4214 MALOU G. MARTIN 5784 MAMAPOK GUIAMBLANG DIRO MANAIG, MANAIG & CO. 0795 ( Formerly :MANAIG, MEDILLA & CO.) 6023 MANCAO, DOMINGO AND ASSOCIATES Br. Res. No. 90 dtd. July 8, 2015 Page 349 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of June 06, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS 4904 MANOLITO ULANDAY TAYAO REFERENCE (BR NO. / DATE) VALIDITY From REMARKS To Bd. Res. No. 197 dtd. Oct. 29, 2013 1-Jan-14 31-Dec-16 0854 MANOLO CACANINDIN BALANGUE Bd. Res. No. 223 dtd. Dec. 1, 2015 1-Jan-16 31-Dec-18 2195 MANOLO HILARIO TAN Bd. Res. No. 54 dtd. Dec. 29, 2014 1-Jan-15 31-Dec-17 0764 MANSUETA LINAAC PACANA Bd. Res. No. 167 dtd. Sept. 27, 2013 1-Jan-14 31-Dec-16 5251 MANUEL ANESCO MENDOZA Bd. Res. No. 269 dtd. Dec. 28, 2015 1-Jan-16 31-Dec-18 1384 MANUEL B. JOLITO, JR. 4328 MANUEL D. COMIA Bd. Res. No. 09 dtd. Jan 30, 2009 30-Jan-09 31-Dec-11 0637 MANUEL GONZALES DE MESA Bd. Res. No. 184 dtd. October 14, 2015 14-Oct-15 31-Dec-17 Br. Res. No. 52 dtd. Feb. 18, 2016 18-Feb-16 31-Dec-18 Bd. Res. No. 240 dtd. December 4, 2015 1-Jan-16 31-Dec-18 8-Jul-15 31-Dec-17 6078 MANUEL L. BIAY 0661 MANUEL MALASARTE PASCUAL 5746 MANUEL ROSETE TABUCOL, JR. Br. Res. No. 85 dtd. July 8, 2015 Page 350 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of June 06, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS REFERENCE (BR NO. / DATE) VALIDITY From REMARKS To 2686 MANUEL SANTIAGO SANTOS Bd. Res. No. 173 dtd. Sept. 21, 2015 1-Jan-16 31-Dec-18 3648 MANUEL SESE BALACANO Bd Res. No. 34 dtd. March 3, 2015 3-Mar-15 31-Dec-17 2549 MANUEL SOROSORO JOCOSING Bd. Res. No. 241 dtd. Dec. 4, 2015 1-Jan-16 31-Dec-18 1732 MANUEL TOLENTINO ALPARAQUE Bd. Res. No. 76 dtd. July 15, 2009 15-Jul-09 31-Dec-11 2460 MANUEL TORRECAMPO VELUZ, JR. Bd. Res. No. 41(B) dtd. March 4, 2015 4-Mar-15 31-Dec-17 2236 MANUEL V. ANTONIO 4483 MANUELITO DE CLARO MONEDA Bd. Res. No. 60 dtd. April 17, 2009 17-Apr-09 31-Dec-11 3516 MANUELITO G. NAPOLES Bd Res. No. 177 dtd. Nov. 6, 2007 6-Nov-07 31-Dec-09 0934 MARAVILLA AND COMPANY Bd. Res. No. 350 dtd. Dec. 27, 2013 1-Jan-14 31-Dec-16 Br. Res. No. 113 dtd. Apr. 19, 2016 19-Apr-16 31-Dec-18 Bd. Res. No. 40 dtd. Mar. 9, 2009 9-Mar-09 31-Dec-11 6148 MARC MEINARD MANUEL MARIANO 1962 MARCELA C. SANCHEZ Page 351 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of June 06, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS (BR NO. / DATE) VALIDITY From 3209 MARCELIANO S. REYES Bd Res. No. 117 dtd. Sept. 14, 2007 14-Sep-07 31-Dec-09 3656 MARCELINA C. BAYUTAS-CRESER Bd Res. No. 09 dtd. Jan. 9, 2008 9-Jan-08 31-Dec-10 Bd. Res. No. 09 dtd. February 16, 2011 16-Feb-11 31-Dec-13 Bd. Res. No. 72 dtd. June 5, 2012 5-Jun-12 31-Dec-14 0708 MARCELO G. MUÑOZ III Bd. Res. No. 76 dtd. July 15, 2009 15-Jul-09 31-Dec-11 1515 MARCELO OLIVO ORAA Bd. Res. No. 344 dtd. Dec. 27, 2013 1-Jan-14 31-Dec-16 4666 MARCIA LUZ M. TOLOMIA Bd. Res. No. 04 dtd. January 27, 2010 27-Jan-10 31-Dec-12 3334 MARCIAL CARREON PAGLINAWAN Bd. Res. No. 203 dtd. November 2, 2015 1-Jan-16 31-Dec-18 2468 MARCIAL V. ESQUEJO Bd. Res. No. 81 dtd. July 15, 2009 15-Jul-09 31-Dec-11 3138 MARCIANA GO PUA Bd Res. No. 78 dtd. April 16, 2013 16-Apr-13 31-Dec-15 4872 MARCELINO S. BANARIA 1938 MARCELINO T. ALAPAG REFERENCE REMARKS To 2405 MARCELO A. ANGELES, JR. Page 352 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of June 06, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS REFERENCE (BR NO. / DATE) VALIDITY From REMARKS To 2659 MARCIANO DITAN MAGTIBAY Bd. Res. No. 123 dtd. Sept. 6, 2010 6-Sep-10 31-Dec-12 3732 MARCIANO ROSALES AVENIDO Bd. Res. No. 153 dtd. Sept. 9, 2013 1-Jan-14 31-Dec-16 Br. Res. No. 147 dtd. August 17, 2015 17-Aug-15 31-Dec-17 2147 MARCO CUAYCONG OCENAR Bd. Res. No. 188 dtd. Oct. 14, 2015 14-Oct-15 31-Dec-17 1188 MARCOS AQUINO LEGASPI Bd. Res. No. 248 dtd. Oct. 29, 2013 1-Jan-14 31-Dec-16 Bd. Res. No. 225 dtd. Dec. 1, 2015 1-Jan-16 31-Dec-18 5921 MARCIANO TABANIERA ALEJADO 0359 MARCO C. ILANO 5252 MARCOS CRISTOBAL ESTRELLA New Partner of Ocampo, Mendoza, Leong, Lim & Co. 4-Apr-08 (Acc. No. 0737 per BR No. 72 dtd. April 4, 2008) 0430 MARCOS TAN LIM 5222 MARDEN CARATAY BAJADO Bd Res. No. 89 dtd. Mar. 31, 2016 31-Mar-16 31-Dec-18 1403 MARDOMEO HABARADAS RAYMUNDO Bd. Res. No. 165 dtd. Sept. 27, 2013 1-Jan-14 31-Dec-16 4778 MARES BENTILLO CAIDOY Bd. Res. No. 17 dtd. Feb. 2, 2015 2-Feb-15 31-Dec-17 Page 353 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of June 06, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS REFERENCE (BR NO. / DATE) VALIDITY From REMARKS To 4451 MARGARET PO SY Bd. Res. No. 48 dtd. Feb. 17, 2016 17-Feb-16 31-Dec-18 1550 MARGARIT DY - LIM Bd. Res. No. 33 dtd. Jan. 28, 2008 28-Jan-08 31-Dec-10 2823 MARGARITA B. HUAVAS Bd Res. No. 229 dtd. December 1, 2015 1-Jan-16 31-Dec-18 1365 MARGARITA C. ZAMORA Bd. Res. No. 03 dtd. Jan. 31, 2012 31-Jan-12 31-Dec-14 4427 MARGARITA LAYOSO RAMOS Bd. Res. No. 08 dtd. Feb. 2, 2015 2-Feb-15 31-Dec-17 3553 MARGARITA M. AGUILAR Bd Res. No. 182 dtd. Nov. 6, 2007 6-Nov-07 31-Dec-09 2352 MARGARITA NAPOLES DALMAN Bd. Res. No. 02 dtd. Jan. 26, 2015 26-Jan-15 31-Dec-17 3248 MARGARITA P. CAMERINO Bd Res. No. 233 dtd. December 28, 2012 1-Jan-13 31-Dec-15 Br. Res. No. 108 dtd. Apr. 12, 2016 12-Apr-16 31-Dec-18 1366 MARGARITA GO CATINDIG 0101 MARGARITO C. CHAN 6142 MARGARITO DE LOS CIENTOS MONTECILLO Page 354 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of June 06, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS REFERENCE (BR NO. / DATE) VALIDITY From REMARKS To 1570 MARGERY F. LAJOT-MASCARIÑAS 4005 MARGIE V. OFICIAL Bd. Res. No. 91 dtd. April 17, 2008 3671 MARGIE M. FORTIN Bd Res. No. 08 dtd. Feb. 2, 2015 17-Apr-08 31-Dec-10 2-Feb-15 31-Dec-17 26-Apr-11 31-Dec-13 4927 MARI TONI C. BARBO Bd. Res. No. 63 dtd. April 26, 2011 5215 MARIA AGNES BORLADO BRIONES Bd. Res. No. 03 dtd. January 8, 2013 8-Jan-13 31-Dec-15 3139 MARIA AISHA PUNO MANGONDATO Bd Res. No. 08 dtd. August 13, 2014 13-Aug-14 31-Dec-16 2631 MARIA ALLEN B. DENIEGA Bd. Res. No. 16 dtd. Jan. 29, 2007 29-Jan-07 31-Dec-09 Bd. Res. No. 38 dtd. February 11, 2013 11-Feb-13 31-Dec-15 Bd Res. No. 172 dtd. Sept. 21, 2015 1-Jan-16 31-Dec-18 Bd Res. No. 05 dtd. Jan. 9, 2008 9-Jan-08 31-Dec-10 5264 MARIA ANA ABRIO SALAMAT 3323 MARIA ANTONIETTE V. MARIANO-CRUZ 0254 MARIA BELLA M. MERIÑO 3622 MARIA CAROL T. ATIENZA Page 355 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of June 06, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS REFERENCE (BR NO. / DATE) VALIDITY From REMARKS To 1733 MARIA CECILIA J. PABICO Bd. Res. No. 208 dtd. Oct. 29, 2013 1-Jan-14 31-Dec-16 4681 MARIA CELESTE DIAZ CANDELARIA Bd. Res. No. 236 dtd. December 28, 2012 1-Jan-13 31-Dec-15 5223 MARIA CHONA DE GUZMAN CRUZ Bd. Res. No. 202 dtd. November 2, 2015 1-Jan-16 31-Dec-18 4935 MARIA CIELO VALENZUELA MENDOZA Bd. Res. No. 47 dtd. Dec. 29, 2014 29-Dec-14 31-Dec-16 3917 MARIA CONCEPCION CONCEPCION Bd. Res. No. 17 dtd. Feb. 2, 2015 2-Feb-15 31-Dec-17 3623 MARIA CORAZON H. ALBORES Bd Res. No. 263 dtd. Dec. 9, 2013 1-Jan-14 31-Dec-16 1242 MARIA CRESENCIA DE VERA DALAY Bd. Res. No. 80 dtd. July 8, 2015 8-Jul-15 31-Dec-17 3576 MARIA CRISTINA B. ALINSOOT Bd. Res. No. 166 dtd. Sept. 17, 2015 1-Jan-16 31-Dec-18 Bd. Res. No. 150 dtd. Sept. 9, 2013 1-Jan-14 31-Dec-16 Bd. Res. No. 336 dtd. Dec. 27, 2013 1-Jan-14 31-Dec-16 Br. Res. No. 115 dtd. July 24, 2015 24-Jul-15 31-Dec-17 4963 MARIA CRISTINA CRUZ CAYMO 1151 MARIA CRISTINA LEONES PERALTA 5866 MARIA CRISTINA Z. MALLILLIN Page 356 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of June 06, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS REFERENCE (BR NO. / DATE) VALIDITY From REMARKS To 2606 MARIA DEBBIE M. YU Bd. Res. No. 12 dtd. Jan. 29, 2007 29-Jan-07 31-Dec-09 3395 MARIA DIANA DIMACULANGAN DELA VEGA Bd. Res. No. 220 dtd. Dec. 1, 2015 1-Jan-16 31-Dec-18 2194 MARIA ELENA CAÑETE - DELA CRUZ Bd. Res. No. 26 dtd. Feb. 12, 2012 12-Feb-12 31-Dec-12 5456 MARIA ELENA ONGKINGCO-SANTOS Bd. Res. No. 307 dtd. Dec. 27, 2013 27-Dec-13 31-Dec-15 1-Jan-13 31-Dec-18 13-Aug-14 31-Dec-16 1-Jan-15 31-Dec-17 3042 MARIA ELENA SALAMAT - SANTOS Bd Res. No. 76 dtd. Mar. 28, 2016 1283 MARIA ELENA Y. TE Bd. Res. No. 08 dtd. August 13, 2014 4314 MARIA ELLEN H. GONZAGA Bd. Res. No. 29 dtd. December 19, 2014 1571 MARIA ELLEN O. BAQUIRAN Bd Res. No. 87 dtd. Mar. 31, 2016 31-Mar-16 31-Dec-18 0524 MARIA EMMA T. SY - BANG Bd. Res. No. 117 Dtd. May 5, 2016 5-May-16 31-Dec-18 2696 MARIA ETHEL A. CRUZ Bd. Res. No. 52 dtd. Mar. 23, 2010 23-Mar-10 31-Dec-12 0570 MARIA FE GLYCYRRHIZA T. GACULA Bd. Res. No. 219 dtd. Dec. 1, 2015 1-Jan-16 31-Dec-18 1385 MARIA EMESTEL SOCORRO M. RAMOS Page 357 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of June 06, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS REFERENCE (BR NO. / DATE) 3165 MARIA FE PALANA SARMIENTO Bd Res. No. 130 dtd. August 11, 2015 0765 MARIA FIRMA C. BIÑAN-CARTAGENA VALIDITY From REMARKS To 1-Jan-16 31-Dec-18 Bd. Res. No. 94 dtd. April 12, 2016 12-Apr-16 31-Dec-18 3119 MARIA FLOR G. CODICO Bd. Res. No. 134 dtd. Oct. 27, 2009 1-Jan-10 31-Dec-12 1788 MARIA GAY YUIPCO - COTIANGCO Bd. Res. No. 46 dtd. March 28, 2012 28-Mar-12 31-Dec-14 5078 MARIA GERNI P. IMBAT Bd. Res. No. 77 dtd. June 21, 2012 21-Jun-12 31-Dec-14 4017 MARIA GLORIA L. TIBLE Bd. Res. No. 96 dtd. May 12, 2008 12-May-08 31-Dec-10 4582 MARIA GLORIA MARCIANO - RAYMUNDO Bd. Res. No. 80 dtd. July 15, 2009 15-Jul-09 31-Dec-11 2547 MARIA HEIDELIZA HOLLERO BATINO Bd. Res. No. 179 dtd. Oct. 22, 2012 1-Jan-13 31-Dec-15 Bd. Res. No. 209 dtd. November 12, 2012 12-Nov-12 31-Dec-14 8-Jul-15 31-Dec-17 5167 MARIA I. SADUESTE 0451 MARIA JOSEFA GONZAGA BADERE Bd. Res. No. 62 dtd. July 8, 2015 Page 358 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of June 06, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS 4126 MARIA JOYVILLA P. ACELAR REFERENCE (BR NO. / DATE) VALIDITY From REMARKS To Bd. Res. No. 133 dtd. July 18, 2008 18-Jul-08 31-Dec-10 Bd. Res. No. 297 dtd. Dec. 27, 2013 1-Jan-14 31-Dec-16 Bd Res. No. 47 dtd. Feb. 17, 2016 17-Feb-16 31-Dec-18 4843 MARIA LAVINDA CASTRO GACOL Bd. Res. No. 141 dtd. Dec. 2, 2010 2-Dec-10 31-Dec-12 5049 MARIA LIBERTY S. LAGROSAS Bd. Res. No. 108 dtd. July 14, 2015 14-Jul-15 31-Dec-17 0374 MARIA LILIBETH CATUNGAL CANONIGO BD. Res. No. 120, dtd. Sept. 6, 2010 6-Sep-10 31-Dec-12 2473 MARIA LINA FABULAR BAURA Bd. Res. No. 09 dtd. Feb. 9, 2016 9-Feb-16 31-Dec-18 4623 MARIA LISILLOTE IÑIGO LUPON Bd. Res. No. 80 dtd. July 8, 2015 8-Jul-15 31-Dec-17 3166 MARIA LIZA P. EBARLE Bd Res. No. 105 dtd. Sept. 14, 2007 14-Sep-07 31-Dec-09 1316 MARIA LOURDES AROYO ALARCON Bd. Res. No. 270 dtd. Dec. 9, 2013 1-Jan-14 31-Dec-16 4284 MARIA LOURDES L. QUINTO Bd. Res. No. 34 dtd. March 3, 2015 3-Mar-15 31-Dec-17 4987 MARIA KATHERINE AMURAO AGBAY 3207 MARIA LAARNI BAUTISTA NATIVIDAD Page 359 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of June 06, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS 6065 MARIA LOURDES MACABASCO YANUARIA REFERENCE (BR NO. / DATE) VALIDITY From REMARKS To Br. Res. No. 36 dtd. Feb. 9, 2016 9-Feb-16 31-Dec-18 2989 MARIA LOURDES VILLAHERMOSA AMOR Bd Res. No. 63 dtd. Mar. 26, 2010 26-Mar-10 31-Dec-12 3755 MARIA LUISA MAGUNDAYAO-AGOJO Bd. Res. No. 31 dtd. Jan. 28, 2008 28-Jan-08 31-Dec-10 3303 MARIA LUISA T. IGNACIO Bd Res. No. 133 dtd. Sept. 26, 2007 26-Sep-07 31-Dec-09 2625 MARIA LUNIFLOR B. BELO Bd. Res. No. 15 dtd. Jan. 29, 2007 29-Jan-07 31-Dec-09 0171 MARIA LUNINGNING MEÑOZA GUZMAN Bd. Res. No. 275 dtd. Dec. 18, 2013 1-Jan-14 31-Dec-16 3487 MARIA LUZ GALZOTE GO Bd Res. No. 197 dtd. Oct. 29, 2013 29-Oct-13 31-Dec-15 1912 MARIA LUZ SOTTO LOZANO Bd. Res. No. 50 dtd. Dec. 29, 2014 1-Jan-15 31-Dec-17 11-Aug-15 31-Dec-17 1-Jan-14 31-Dec-16 1153 MARIA M. ABRERA 5881 MARIA MAGDALENA CRUZ FRIAS 0103 MARIA MELROSE L. DIHIANSAN-MACANDOG Br. Res. No. 126 dtd. August 11, 2015 Bd. Res. No. 128 dtd. August 28, 2013 Page 360 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of June 06, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS 4974 MARIA MILAGROS LIM LIM REFERENCE (BR NO. / DATE) VALIDITY From REMARKS To Bd. Res. No. 220 dtd. Oct. 29, 2013 1-Jan-14 31-Dec-16 3314 MARIA O. LOBATON Bd Res. No. 135 dtd. Sept. 26, 2007 26-Sep-07 31-Dec-09 3270 MARIA P. DELA CRUZ Bd. Res. No. 206 dtd. November 2, 2015 1-Jan-16 31-Dec-18 1484 MARIA PANTALEON ARGUSON Bd. Res. No. 227 dtd. Dec. 1, 2015 1-Jan-16 31-Dec-18 3002 MARIA PAZ COLONGAN PURISIMA Bd Res. No. 247 dtd. Dec. 14, 2015 1-Jan-16 31-Dec-18 Br. Res. No. 35 dtd. Feb. 9, 2016 9-Feb-16 31-Dec-18 29-Jan-07 31-Dec-09 9-Jan-08 31-Dec-10 28-Mar-12 31-Dec-14 1386 MARIA NENITA BINARAO - IBIETA 1696 MARIA PAZ R. SEMILLA 6062 MARIA PRECIOSA DELA CRUZ 2572 MARIA PURIFICACION CARMEN V. SEGUI - RAFER Bd. Res. No. 04 dtd. Jan. 29, 2007 3616 MARIA SOLEDAD B. REMITER Bd Res. No. 04 dtd. Jan. 9, 2008 1562 MARIA SUSANA A. ANGELES Bd. Res. No. 43 dtd. March 28, 2012 Page 361 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of June 06, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS REFERENCE (BR NO. / DATE) VALIDITY From REMARKS To 4245 MARIA TERESA ARQUIZA ROJOS Bd. Res. No. 80 dtd. Mar. 28, 2016 28-Mar-16 31-Dec-18 0871 MARIA TERESA ATIENZA BARRIENTOS Bd. Res. No. 134 dtd. July 18, 2008 18-Jul-08 31-Dec-10 Bd. Res. No. 348 dtd. Dec. 27, 2013 1-Jan-14 31-Dec-16 4537 MARIA TERESA CALANDAY REMOLANO Bd. Res. No. 40 dtd. Dec. 19, 2014 1-Jan-15 31-Dec-17 3969 MARIA TERESA CAPISTRANO-DOLOR Bd. Res. No. 08 dtd. August 13, 2014 13-Aug-14 31-Dec-16 2879 MARIA TERESA DISPO BALLESTEROS Bd. Res. No. 195 dtd. November 2, 2015 1-Jan-16 31-Dec-18 0710 MARIA TERESA S. SOPOCO-GEMORA Bd. Res. No. 144 dtd. August 17, 2015 1-Jan-16 31-Dec-18 3667 MARIA TERESITA G. BALATBAT Bd Res. No. 11 dtd. Jan. 9, 2008 9-Jan-08 31-Dec-10 1440 MARIA THERESA SY-MAÑALAC Bd. Res. No. 51 dtd. Feb. 18, 2016 18-Feb-16 31-Dec-18 2034 MARIA THERESA C. ROSELL Bd. Res. No. 64 dtd. July 8, 2015 8-Jul-15 31-Dec-17 Br. Res. No. 30 dtd. Feb. 9, 2016 9-Feb-16 31-Dec-18 4975 MARIA TERESA C. AGUSTIN 2018 MARIA THERESA DABU-BALAGAT 6032 MARIA THERESA INTERNO ABRAHAM Page 362 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of June 06, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS 4285 MARIA THERESA J. VILLACRUSIS REFERENCE (BR NO. / DATE) VALIDITY From REMARKS To Bd. Res. No. 173 dtd. Oct. 30, 2008 30-Oct-08 31-Dec-10 Br. Res. No. 100 dtd. July 14, 2015 8-Jul-15 31-Dec-17 3563 MARIA THERESA M. GRATELA Bd Res. No. 185 dtd. Nov. 6, 2007 6-Nov-07 31-Dec-09 6080 MARIA THESSA ROA FLORES Br. Res. No. 52 dtd. Feb. 18, 2016 18-Feb-16 31-Dec-18 2482 MARIA VICTORIA R. EMATA Bd. Res. No. 08 dtd. Jan. 26, 2009 26-Jan-09 31-Dec-11 2862 MARIA VICTORIA S. AGATON-JOSE Bd Res. No. 57 dtd. Sept. 06, 2007 6-Sep-07 31-Dec-09 3756 MARIA VICTORIA S. EROLIN Bd. Res. No.216 dtd. Oct. 29, 2013 1-Jan-14 31-Dec-16 4034 MARIA VICTORIA V. GARCIA Bd. Res. No. 103 dtd. May 12, 2008 12-May-08 31-Dec-10 5048 MARIAN MENDOZA PEREZ Bd. Res. No. 22 dtd. December 19, 2014 1-Jan-15 31-Dec-17 5867 MARIANO ABUEME & CO. Br. Res. No. 159 dtd. August 24, 2015 24-Aug-15 31-Dec-17 1-Jan-16 31-Dec-18 5847 MARIA THERESA LIWANAG LAZARTE 0898 MARIA VANESSA T. RESPLANDOR 3272 MARIANO BOLOK BETIC Bd Res. No. 265 dtd. Dec. 21, 2015 Page 363 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of June 06, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS REFERENCE (BR NO. / DATE) VALIDITY From REMARKS To 1720 MARIANO FULACHE ONG Bd. Res. No. 192 dtd. Oct. 29, 2013 1-Jan-14 31-Dec-16 1744 MARIANO LABIS CHUA Bd. Res. No. 143 dtd. Dec. 2, 2010 1-Jan-11 31-Dec-13 0277 MARIANO, CHUNPENG & ASSOCIATES Bd. Res. No. 58 dtd. July 8, 2015 8-Jul-15 31-Dec-17 4473 MARIBEL C. DOMAEL Bd. Res. No. 34 dtd. March 3, 2015 3-Mar-15 31-Dec-17 3129 MARIBEL D. ALBON Bd Res. No. 17 dtd. Feb. 2, 2015 2-Feb-15 31-Dec-17 Br. Res. No. 74 dtd. Mar. 28, 2016 28-Mar-16 31-Dec-18 3033 MARIBEL V. DE ASIS Bd Res. No. 86 dtd. Sept. 11, 2007 11-Sep-07 31-Dec-09 2990 MARIBEL V. LAGROSAS Bd Res. No. 80 dtd. Sept. 11, 2007 11-Sep-07 31-Dec-09 2384 MARIBETH B. TABBU Bd. Res. No. 184 dtd. Oct. 14, 2015 14-Oct-15 31-Dec-17 1230 MARIBETH DE LOS SANTOS - ACOSTA Bd. Res. No. 32 dtd. Mar. 6, 2009 6-Mar-09 31-Dec-11 3238 MARIBETH DIMA-ANGAY BORLONGAN Bd. Res. No. 110 dtd. Apr. 15, 2016 15-Apr-16 31-Dec-18 6114 MARIBEL MEJALA SANTOS Page 364 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of June 06, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS REFERENCE (BR NO. / DATE) VALIDITY From REMARKS 3324 MARIBETH G. ROQUE Bd Res. No. 138 dtd. Sept. 27, 2007 27-Sep-07 31-Dec-09 3099 MARIBETH R. BANOT Bd Res. No. 94 dtd. Sept. 11, 2007 11-Sep-07 31-Dec-09 4624 MARICAR D. PULUSAN Bd. Res. No. 111 dtd. October 26, 2009 26-Oct-09 31-Dec-11 3167 MARICEL Q. CARILLO Bd Res. No. 105 dtd. Sept. 14, 2007 14-Sep-07 31-Dec-09 8-Jul-15 31-Dec-17 To 5723 MARICEL VALERIO CANLAS Br. Res. No. 82 dtd. July 8, 2015 5054 MARICELLE L. RICAFORTE Bd. Res. No. 63 dtd. April 26, 2012 26-Apr-12 31-Dec-14 Bd Res. No. 78 dtd. Sept. 11, 2007 11-Sep-07 31-Dec-09 Bd. Res. No. 270 dtd. Dec. 28, 2015 1-Jan-16 31-Dec-18 1830 MARICHU BOTON TABUZO - CELI Bd. Res. No. 16 dtd. Mar. 4, 2009 4-Mar-09 31-Dec-11 4340 MARICHU IMPERIAL CARPIO Bd. Res. No. 72 dtd. July 8, 2015 8-Jul-15 31-Dec-17 2975 MARICHEL T. LONZAGA 5475 MARICHU AGNES MISLOS ESCOBIO Page 365 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of June 06, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS REFERENCE (BR NO. / DATE) VALIDITY From REMARKS To 0172 MARI-CINDY M. LOPEZ 3851 MARICRIS C. OCANA Bd. Res. No. 52 dtd.Feb. 01, 2008 1-Feb-08 31-Dec-10 Bd. Res. No. 227 dtd. Dec. 1, 2015 1-Jan-16 31-Dec-18 3821 MARIE CHEYENNE BORBO JAROMAY Bd. Res. No. 151 dtd. Dec. 21, 2010 1-Jan-11 31-Dec-13 4106 MARIE CHRISTINE E. AVARICIO Bd. Res. No. 120 dtd. May 29, 2008 29-May-08 31-Dec-10 Bd. Res. No. 237 dtd. Dec. 4, 2015 4-Dec-15 31-Dec-17 5949 MARIE ROSE GUTIERREZ TINIO Br. Res. No. 169 dtd. September 21, 2015 21-Sep-15 31-Dec-17 5729 MARIE ROSE JASMINE ARCEÑO CHAN Br. Res. No. 83 dtd. July 8, 2015 8-Jul-15 31-Dec-17 5457 MARIE STACY MARGARETT PILAPIL DIAZ Bd. Res. No. 307 dtd. Dec. 27, 2013 27-Dec-13 31-Dec-15 4692 MARIE ANNE DEL CASTILLO GUTIERREZ Formerly:MARIE ANNE IGNACIO DEL CASTILLO) ( 2550 MARIE HOPE E. MALINNAG 1980 MARIE JANE E. REYES 1572 MARIE JENNIFER E. APOSTOL 1894 MARIE JUNE G. CORTEZ Page 366 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of June 06, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS REFERENCE (BR NO. / DATE) VALIDITY From REMARKS To 2205 MARIEROSE O. PAGAL 3723 MARIETA BERMEJO DEL CASTILLO Bd Res. No. 24 dtd. Jan. 28, 2008 28-Jan-08 31-Dec-10 4416 MARIETA T. DELA CRUZ Bd. Res. No. 28 dtd. Mar. 4, 2009 4-Mar-09 31-Dec-11 Bd. Res. No. 114 dtd. Sept. 6, 2010 6-Sep-10 31-Dec-12 2521 MARIETTA PANGAN BANCALE Bd. Res. No. 51 dtd. Dec 29, 2014 1-Jan-15 31-Dec-17 2913 MARIFE JAMERO CERVANTES Bd. Res. No. 107 dtd. April 12, 2016 12-Apr-16 31-Dec-18 3779 MARIFE M. PANTAS Bd. Res. No. 37 dtd. Jan. 28, 2008 28-Jan-08 31-Dec-10 2832 MARIFI HOLGADO HERNANDEZ Bd Res. No. 86 dtd. Mar. 31, 2016 31-Mar-16 31-Dec-18 Bd. Res. No. 171 dtd. Sept. 27, 2013 27-Sep-13 31-Dec-15 Bd. Res. No. 118 dtd. May 29, 2008 29-May-08 31-Dec-10 1-Jan-13 31-Dec-15 4787 MARIETTA C. PELEGRINO 0636 MARIETTA M. ABUEL 5370 MARIJUNE TAPALES LETARGO 4093 MARILIE B. INOPIA 1981 MARILOU A. DAGOHOY-ESTACIO 2443 MARILOU A. DE VILLA Bd. Res. No. 27 dtd. Jan. 23, 2013 Page 367 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of June 06, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS 5694 MARILOU ARCEGA CHAN REFERENCE (BR NO. / DATE) VALIDITY From Br. Res. No. 34(A) dtd. March 3, 2015 REMARKS To 3-Mar-15 31-Dec-17 Bd. Res. No. 358 dtd. Dec. 27, 2013 27-Dec-13 31-Dec-15 1393 MARILOU BANAAG SANTOS Bd. Res. No. 272 dtd. Dec. 18, 2013 1-Jan-14 31-Dec-16 3663 MARILOU M. MAYO-ESMEDILLA Bd Res. No. 10 dtd. Jan. 9, 2008 9-Jan-08 31-Dec-10 1404 MARILOU P. GARCIA Bd. Res. No. 44 dtd. Jan. 28, 2008 28-Jan-08 31-Dec-10 1913 MARILOU PADUA ORTIZ Bd. Res. No. 199 dtd. Nov 2, 2015 2-Nov-15 31-Dec-17 3763 MARILOU T. ATENGCO Bd. Res. No. 34 dtd. Jan. 28, 2008 28-Jan-08 31-Dec-10 1861 MARILYN ARELLANO KONG Bd. Res. No. 03 dtd. Jan. 26, 2015 26-Jan-15 31-Dec-17 3708 MARILYN B. CIASICO Bd Res. No. 209 dtd. Oct. 29, 2013 1-Jan-14 31-Dec-16 3140 MARILYN B. MARTINADA Bd Res. No.155 dtd. August 24, 2015 1-Jan-16 31-Dec-18 2412 MARILOU B. BUENA - JEREZ 5508 MARILOU B. GELIG Page 368 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of June 06, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS REFERENCE (BR NO. / DATE) VALIDITY From REMARKS To 1776 MARILYN C. ARMERO - ALMOCERA Bd. Res. No. 101 dtd. May 12, 2008 12-May-08 31-Dec-10 0523 MARILYN D. EUGENIO Bd. Res. No. 33 dd. Jan. 28, 2008 28-Jan-08 31-Dec-10 0240 MARILYN D. GOMEZ Bd. Res. No. 22 dtd. Feb. 2, 2015 2-Feb-15 31-Dec-17 Bd. Res. No. 75 dtd. July 8, 2015 8-Jul-15 31-Dec-17 5198 MARILYN DIAZ LEGASPI 2687 MARILYN DUMLAO DURAN Bd. Res. No. 08 dtd. August 13, 2014 13-Aug-14 31-Dec-16 4094 MARILYN L. LLADO Bd. Res. No. 118 dtd. May 29, 2008 29-May-08 31-Dec-10 8-Jul-15 31-Dec-17 2054 MARILYN M. RABOY-ALVAR 5730 MARILYN MANLULU FLORES Br. Res. No. 83 dtd. July 8, 2015 1697 MARILYN MONDOÑEDO FERNAN Bd. Res. No. 352 dtd. Dec. 27, 2013 1-Jan-14 31-Dec-16 2215 MARILYN O. FERNANDO Bd. Res. No. 130 dtd. August 11, 2015 1-Jan-16 31-Dec-18 1018 MARILYN S. VALDEZ Bd. Res. No. 225 dtd. Oct. 29, 2013 1-Jan-14 31-Dec-16 Page 369 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of June 06, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS 5569 MARILYN SANO DEL SOCORRO 0709 MARILYN SARDAÑA - DE PAZ REFERENCE (BR NO. / DATE) VALIDITY From REMARKS To Bd. Res. No. 25 dtd. Dec. 19, 2014 19-Dec-14 31-Dec-16 Bd. Res. No. 223 dtd. Dec. 1, 2015 1-Jan-16 31-Dec-18 2353 MARILYN TAN ACEJA UY 1176 MARIMIL G. GRAFILO 1243 MARINA ACUÑA TAN DU Bd. Res. No. 42 dtd. March 28, 2011 28-Mar-11 31-Dec-13 1497 MARINA TAMAYO CACATIAN Bd. Res. No. 312 dtd. Dec. 27, 2013 1-Jan-14 31-Dec-16 2772 MARINELA B. LAFUENTE Bd Res. No. 47 dtd. Sept. 06, 2007 6-Sep-07 31-Dec-09 0872 MARIÑO DURO SAGUN Bd. Res. No. 144 dtd. August 17, 2015 1-Jan-16 31-Dec-18 3480 MARINO TUTANES FERNANDEZ Bd Res. No. 26 dtd. Feb. 9, 2016 9-Feb-16 31-Dec-18 Bd. Res. No. 256 dtd. Dec. 9, 2013 1-Jan-14 31-Dec-16 1789 MARIO A. VILORIA 1649 MARIO ACADEMIA BERNARDO Page 370 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of June 06, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS 6025 MARIO ADOLFO ROSALES LLANURA REFERENCE (BR NO. / DATE) VALIDITY From Br. Res. No. 29 dtd. Feb. 9, 2016 REMARKS To 9-Feb-16 31-Dec-18 3111 MARIO B. MAMAWAG Bd Res. No. 96 dtd. Sept. 11, 2007 11-Sep-07 31-Dec-09 3479 MARIO C. ESTANISLAO Bd Res. No. 166 dtd. Oct. 17, 2007 17-Oct-07 31-Dec-09 5358 MARIO CAGUISANO VELICARIA Bd Res. No. 86 dtd. Mar. 31, 2016 31-Mar-16 31-Dec-18 3081 MARIO CASUPANG DELA CRUZ Bd Res. No. 83 dtd. April 16, 2013 16-Apr-13 31-Dec-15 0047 MARIO DELOS SANTOS SAN JUAN Bd. Res. No. 237 dtd. December 28, 2012 28-Dec-12 31-Dec-14 1441 MARIO ENRIQUE ADVINCULA DE LOS REYES Bd. Res. No. 195 dtd. Oct. 29, 2013 1-Jan-14 31-Dec-16 1485 MARIO FABILLAR PAO Bd. Res. No. 08 dtd. August 13, 2014 13-Aug-14 31-Dec-16 Bd. Res. No. 02 dtd. Jan. 26, 2015 26-Jan-15 31-Dec-17 Bd. Res. No. 117 dtd. May 5, 2016 5-May-16 31-Dec-18 Bd Res. No. 49 dtd. Mar. 23, 2010 23-Mar-10 31-Dec-12 1189 MARIO G. CAMACHO 2019 MARIO GATCHALIAN FERRER 5312 MARIO LOZADA LABORDO 3439 MARIO M. BEROYA Page 371 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of June 06, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS REFERENCE (BR NO. / DATE) VALIDITY From REMARKS To 4788 MARIO M. DE GUZMAN Bd. Res. No. 114 dtd. Sept. 6, 2010 6-Sep-10 31-Dec-12 5676 MARIO MANUEL VALINO, JR. Br. Res. No. 34 dtd. March 3, 2015 3-Mar-15 31-Dec-17 8-Jul-15 31-Dec-17 Bd. Res. No. 06 dtd. Jan. 26, 2015 26-Jan-15 31-Dec-17 3361 MARIO RACELIS LOZANO Bd Res. No. 223 dtd. December 1, 2015 1-Jan-16 31-Dec-18 2673 MARIO ROSIMA TAMIDLES Bd. Res. No. 97 dtd. Apr. 12, 2016 12-Apr-16 31-Dec-18 3249 MARIO S. SAURE Bd Res. No. 124 dtd. Sept. 17, 2007 17-Sep-07 31-Dec-09 4367 MARIO TARIO CARMONA Bd. Res. No. 21 dtd. Mar. 4, 2009 4-Mar-09 31-Dec-11 4768 MARIO U. MADRID Bd. Res. No. 23 dtd. Feb. 9, 2016 9-Feb-16 31-Dec-18 Bd. Res. No. 64 dtd. July 8, 2015 8-Jul-15 31-Dec-17 14-Apr-10 31-Dec-12 0487 MARIO N. ALBARECE 5804 MARIO PALAS CELEMIN 4463 MARIO R. BUZON Br. Res. No. 92 dtd. July 8, 2015 2551 MARIO R. RICAFORT 5108 MARION M. PESCASIOSA 2087 MARIROSE GARCIA ISIDORO Bd. Res. No. 83 dtd. April 14, 2010 Page 372 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of June 06, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS REFERENCE (BR NO. / DATE) VALIDITY From REMARKS To 4902 MARISOL TORREFRANCA TRINIDAD Bd. Res. No. 97 dtd. April 12, 2016 1-Jan-17 31-Dec-19 5467 MARISSA C. LUNARIA Bd. Res. No. 309 dtd. Dec. 27, 2013 27-Dec-13 31-Dec-15 1040 MARISSA G. VALENCIA Bd. Res. No. 62 dtd. March 6, 2012 06-Mar-12 31-Dec-15 3217 MARISSA GONZALES MALOLES Bd. Res. No. 102 dtd. August 13, 2012 1-Jan-13 31-Dec-15 3823 MARISSA MENDOZA GERONA Bd. Res. No. 170 dtd. Sept. 27, 2013 1-Jan-14 31-Dec-16 1152 MARISSA O. CAINGAT Bd. Res. No. 262 dtd. Dec. 9, 2013 1-Jan-14 31-Dec-16 0873 MARISSA TANDUGON LAMOSTE Bd. Res. No. 205 dtd. Oct. 29, 2013 1-Jan-14 31-Dec-16 2773 MARISSA V. NGO Bd Res. No. 55 dtd. Dec. 29, 2014 29-Dec-14 31-Dec-16 1589 MARITA B. ALOVER Bd. Res. No. 148 dtd. Sept. 9, 2013 1-Jan-14 31-Dec-16 1831 MARITA GALANG GUTIERREZ Bd. Res. No. 262 dtd. Dec. 9, 2010 1-Jan-14 31-Dec-16 4039 MARITA HERNANDEZ VALLES Bd. Res. No. 104 dtd. May 12, 2008 12-May-08 31-Dec-10 1734 MARISSA P. VIRTUSIO Page 373 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of June 06, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS REFERENCE (BR NO. / DATE) VALIDITY From REMARKS To 4018 MARITA LOURDES S. AZUR Bd. Res. No. 96 dtd. May 12, 2008 12-May-08 31-Dec-10 3577 MARITA REALUBIT SARMIENTO Bd Res. No. 52 dtd. Mar. 23, 2010 23-Mar-10 31-Dec-12 Bd. Res. No. 42 dtd. Feb. 11, 2013 11-Feb-13 31-Dec-15 4098 MARITES DONOR REYES Bd. Res. No. 17 dtd. Feb. 2, 2015 2-Feb-15 31-Dec-17 2982 MARITES FAJARDO HERNANDEZ Bd Res. No. 116 dtd. Sept. 6, 2010 16-Sep-10 31-Dec-12 3970 MARITES L. GERERO Bd. Res. No. 232 dtd. Oct. 29, 2013 1-Jan-14 31-Dec-16 3385 MARITES ORTEZA COLLADO Bd Res. No. 149 dtd. Oct. 3, 2007 3-Oct-07 31-Dec-09 2270 MARITES P. SAMSON Bd. Res. No. 51 dtd. Dec 29, 2014 1-Jan-15 31-Dec-17 1914 MARITES PELISAN YAP Bd. Res. No. 64 dtd. July 8, 2015 8-Jul-15 31-Dec-17 Br. Res. No. 36 dtd. Feb. 9, 2016 9-Feb-16 31-Dec-18 4573 MARITA VALINO AGAPITO (Formerly:MARITA ESGUERRA VALINO) 6066 MARITES PEÑARANDA BERNARDOS 3780 MARITES S. QUEVEDO - NAVARRA Bd. Res. No. 62 dtd. Feb. 19, 2016 19-Feb-16 31-Dec-18 4360 MARITES T. PANALIGAN Bd. Res. No. 05 dtd. Jan. 26, 2015 26-Jan-15 31-Dec-17 Page 374 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of June 06, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS 3250 MARITES TIQUIO MALICDEM 5810 MARITESS LIC-O BAUTISTA REFERENCE (BR NO. / DATE) VALIDITY From Bd. Res. No. 30 dtd. Jan. 23, 2013 Br. Res. No. 93 dtd. July 8, 2015 REMARKS To 23-Jan-13 31-Dec-15 8-Jul-15 31-Dec-17 1119 MARIVER ATUEL CAPA 1615 MARIVIC REDIDO GONZALES Bd. Res. No. 03 dtd. Jan. 26, 2015 1-Jan-15 31-Dec-17 4949 MARIVIC S.U. CARPITANOS Bd. Res. No. 206 dtd. Oct. 29, 2013 1-Jan-14 31-Dec-16 5570 MARIVIC VALDERAMA RAMOS Bd. Res. No. 25 dtd. Dec. 19, 2014 19-Dec-14 31-Dec-16 5871 MARJO QUINTO DEMERIN Br. Res. No. 123 dtd. July 31, 2015 24-Jul-15 31-Dec-17 1229 MARJORIE INES P. BATOON Bd. Res. No. 112 dtd. Sept. 6, 2010 6-Sep-10 31-Dec-12 4113 MARJORIE POLAHON MALINGAN Bd. Res. No. 334 dtd. Dec. 27, 2013 1-Jan-14 31-Dec-16 1118 MARJORIE R. MENDOZA Bd. Res. No. 191 dtd. Oct. 29, 2013 1-Jan-14 31-Dec-16 Br. Res. No. 59 dtd. Feb. 19, 2016 19-Feb-16 31-Dec-18 6083 MARK ALLAN DIAZ FLORES Page 375 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of June 06, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS 2936 MARK ALLISTER UY ROBIS REFERENCE (BR NO. / DATE) VALIDITY From To 1-Jan-16 31-Dec-18 Br. Res. No. 113 dtd. Apr. 19, 2016 19-Apr-16 31-Dec-18 Bd. Res. No. 10 dtd. Feb. 8, 2012 8-Feb-12 31-Dec-14 5497 MARK ANTHONY ROSILIO CASANOVA Bd. Res. No. 1996 dtd. November 2, 2015 1-Jan-16 31-Dec-18 5509 MARK BENEDICT MARQUEZ GUIA Bd. Res. No. 358 dtd. Dec. 27, 2013 27-Dec-13 31-Dec-15 5571 MARK CHITO DACLAG FAJICULAY Bd. Res. No. 25 dtd. Dec. 19, 2014 19-Dec-14 31-Dec-16 Bd. Res. No. 139 dtd. October 27, 2009 27-Oct-09 31-Dec-11 Bd. Res. No. 57 dtd. March 28, 2011 28-Mar-11 31-Dec-13 6149 MARK ALVIN ASUNCION BAWING 4329 MARK ANTHONY M. RAMOS 4649 MARK CYRIL BANAWA RAFAEL Bd. Res. No. 78 dtd. July 8, 2015 REMARKS 1746 MARK DEXTER M. MEDINA 4918 MARK EDGAR SOL MEDINA Partner of Malbas, Mahinay & Co. (Acc. 0270 per BR No. 07, Jan 9, 2008) 1616 MARK LOUIE D. MAHINAY 5232 MARK MARATAS ANGUS Bd. Res. No. 52 dtd. Dec. 29, 2014 1-Jan-15 31-Dec-17 4868 MARK MATTHEW YANG CHUA JOVEN Bd. Res. No. 324 dtd. Dec. 27, 2013 1-Jan-14 31-Dec-16 Page 376 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of June 06, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS REFERENCE (BR NO. / DATE) VALIDITY From REMARKS To 5412 MARK MOSES CABE ALCERA Bd. Res. No. 112 dtd. Apr. 19, 2016 19-Apr-16 31-Dec-18 5341 MARK OLIVER GRIJALVO MADURAMENTE Bd. Res. No. 206 dtd. November 2, 2015 1-Jan-16 31-Dec-18 6067 MARK RITCHIE DAIGAN ORIAS Br. Res. No. 36 dtd. Feb. 9, 2016 9-Feb-16 31-Dec-18 17-Sep-07 31-Dec-09 3265 MARK TERRY M. ESCARPE Bd Res. No. 126 dtd. Sept. 17, 2007 4392 MARK VIRGIL TORBISO LOFRANCO Bd. Res. No. 22 dtd. December 19, 2014 1-Jan-15 31-Dec-17 0522 MARLANE J. MANUEL Bd. Res. No. 222 dtd. Dec. 1, 2015 1-Jan-16 31-Dec-18 0979 MARLENE N. DAYAON Bd. Res. No. 02 dtd. Jan. 9, 2008 9-Jan-08 31-Dec-10 2596 MARLENE SJ. ANGELES Bd. Res. No. 145 dtd. August 17, 2015 1-Jan-16 31-Dec-18 4182 MARLENE TOBIAS-CRUZ Bd. Res. No. 78 dtd. April 16, 2013 1-Jan-14 31-Dec-16 2134 MARLIN B. SANTIAGO Bd. Res. No. 66 dtd. July 8, 2015 8-Jul-15 31-Dec-17 0102 MARLITA PASCUAL BALANQUIT Bd. Res. No. 59 dtd. Dec. 29, 2014 1-Jan-15 31-Dec-17 Page 377 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of June 06, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS REFERENCE (BR NO. / DATE) VALIDITY From REMARKS 5537 MARLO DURIAN GILE Bd. Res. No. 07 dtd. August 13, 2014 13-Aug-14 31-Dec-16 5695 MARLO RONQUILLO GABUCAN Br. Res. No. 34(A) dtd. March 3, 2015 3-Mar-15 31-Dec-17 Bd Res. No. 15 dtd. Jan. 14, 2008 14-Jan-08 31-Dec-10 Bd. Res. No. 91 dtd. April 16, 2013 16-Apr-13 31-Dec-15 4195 MARLON CABAHUG BARUC Bd. Res. No. 14 dtd. Feb. 25, 2011 25-Feb-11 31-Dec-13 4671 MARLON MEDALLA PERNEZ Bd. Res. No. 08 dtd. Feb. 9, 2016 9-Feb-16 31-Dec-18 2688 MARLOUIE R. ANYAG Bd. Res. No. 30 dtd. Mar. 2, 2007 2-Mar-07 31-Dec-09 4625 MARLOUN CANO GUMBAO Bd. Res. No. 111 dtd. October 26, 2009 26-Oct-09 31-Dec-11 0571 MARLY VILLARUZ MOJICA Bd. Res. No. 272 dtd. Dec. 28, 2015 1-Jan-16 31-Dec-18 To 2005 MARLON A. MIBALO 3687 MARLON B. LOZADA 5300 MARLON BOMBON DINGCO 1745 MARLON C. ADVINCULA Page 378 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of June 06, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS 0201 MARLYN B. MAGHAMIL REFERENCE (BR NO. / DATE) VALIDITY From To 1-Jan-14 31-Dec-16 Br. Res. No. 52 dtd. Feb. 18, 2016 18-Feb-16 31-Dec-18 3120 MARTIN CLEMENTE PANGANDIAN Bd Res. No. 55 dtd. Feb. 11, 2013 11-Feb-13 31-Dec-15 3440 MARTIN CONRADO R. PEREGRINO Bd Res. No. 158 dtd. Oct. 8, 2007 8-Oct-07 31-Dec-09 5147 MARTIN DUROHOM BLANCO, JR. Bd. Res. No. 57 dtd. Feb. 19, 2016 19-Feb-16 31-Dec-18 Bd. Res. No. 08 dtd. Jan 26, 2009 26-Jan-09 31-Dec-11 Bd. Res. No. 33 dtd. Dec. 19, 2014 19-Dec-14 31-Dec-16 3-Oct-07 31-Dec-09 6079 MART PHILIPPE DIAZ PANGANDIAN 4315 MARTINA TORREFRANCA ESCASIÑAS Bd. Res. No. 170 dtd. Sept. 27, 2013 REMARKS 1895 MARVI P. BALAIS 5590 MARVIN ASUNCION MALLARI 3396 MARVIN G. SALAYSAY Bd Res. No. 150 dtd. Oct. 3, 2007 2320 MARVIN R. CUDIA Page 379 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of June 06, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS REFERENCE (BR NO. / DATE) VALIDITY From REMARKS To 4484 MARVIN VINLUAN FERRER Bd. Res. No. 39 dtd. Dec. 19, 2014 1-Jan-15 31-Dec-17 4165 MARWIN MIGUEL MANALOTO Bd. Res. No. 259 dtd. Dec. 9, 2013 1-Jan-14 31-Dec-16 2597 MARY ANGELINE S. ONG Bd. Res. No. 15 dtd. Jan. 8, 2013 8-Jan-13 31-Dec-15 1174 MARY ANN C. MENDOZA Bd. Res. No. 267 dtd. Dec. 9, 2013 1-Jan-14 31-Dec-16 Br. Res. No. 82 dtd. Mar. 31, 2016 31-Mar-16 31-Dec-18 0784 MARY ANN CORPUZ ANDRES-ELORDE Bd. Res. No. 64 dtd. Feb. 19, 2016 19-Feb-16 31-Dec-18 0394 MARY ANN DEL ROSARIO DELA PEÑA Bd. Res. No. 165 dtd. Sept. 17, 2015 1-Jan-16 31-Dec-18 1060 MARY ANN F. VILLANUEVA Bd. Res. No. 08 dtd. August 13, 2014 13-Aug-14 31-Dec-16 0899 MARY ANN GARCIA ALON Bd. Res. No. 274 dtd. Dec. 18, 2013 1-Jan-14 31-Dec-16 3488 MARY ANN L. ENRIQUEZ Bd Res. No. 173 dtd. Nov. 6, 2007 6-Nov-07 31-Dec-09 6121 MARY ANN CHUA ONGYIU 0900 MARY ANN T. TRINIDAD Page 380 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of June 06, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS REFERENCE (BR NO. / DATE) VALIDITY From REMARKS To 4945 MARY ANN VALDESPINA ABETO Bd. Res. No. 78 dtd. Oct. 7, 2011 7-Oct-11 31-Dec-13 5837 MARY ANTONETTE TORRENUEVA ARCEGA Br. Res. No. 96 dtd. July 8, 2015 8-Jul-15 31-Dec-17 Bd. Res. No. 75 dtd. July 8, 2015 8-Jul-15 31-Dec-17 Br. Res. No. 29 dtd. Feb. 9, 2016 9-Feb-16 31-Dec-18 1790 MARY CHUA TAN Bd. Res. No. 219 dtd. Oct. 29, 2013 1-Jan-14 31-Dec-16 4393 MARY GRACE DEGALA DE JESUS Bd. Res. No. 59 dtd. Dec. 29, 2014 1-Jan-15 31-Dec-17 Bd. Res. No. 68 dtd. June 5, 2012 5-Jun-12 31-Dec-14 4368 MARY GRACE B. FACTO Bd. Res. No. 21 dtd. Mar. 4, 2009 4-Mar-09 31-Dec-11 5724 MARY GRACE B. JAYME Br. Res. No. 82 dtd. July 8, 2015 8-Jul-15 31-Dec-17 4348 MARY B. DURAN 6026 MARY CATHERINE MENDOZA GOTAUCO 5062 MARY GRACE FAJARDO DE SOTTO Page 381 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of June 06, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS REFERENCE (BR NO. / DATE) VALIDITY From REMARKS To 5073 MARY GRACE B. PEÑA Bd. Res. No. 76 dtd. June 21, 2012 21-Jun-12 31-Dec-14 6101 MARY GRACE DAVID DE JESUS Br. Res. No. 72 dtd. Mar. 28, 2016 28-Mar-16 31-Dec-18 Bd. Res. No.43 dtd. Mar. 23, 2010 23-Mar-10 31-Dec-12 4844 MARY GRACE FERNANDO TELAGEN Bd. Res. No. 132 dtd. August 11, 2015 1-Jan-16 31-Dec-18 5063 MARY GRACE HILARIO FAJARDO Bd. Res. No. 68 dtd. June 5, 2012 5-Jun-12 31-Dec-14 30-Oct-08 31-Dec-10 4709 MARY GRACE DEL ROSARIO VICENTE 1486 MARY GRACE R. DORMENDO Bd. Res. No. 178 dtd. Oct. 30, 2008 5000 MARY GRACE SELGAS PALARPALAR Bd. Res. No. 40(A) dtd. March 4, 2015 4-Mar-15 31-Dec-17 4936 MARY JAN M. BELLO Bd. Res. No. 264 dtd. Dec. 9, 2013 1-Jan-14 31-Dec-16 5586 MARY JANE ANGELES CAMAT Bd. Res. No. 32 dtd. Dec. 19, 2014 19-Dec-14 31-Dec-16 Bd. Res. No. 39 dtd. Mar. 6, 2009 6-Mar-09 31-Dec-11 4474 MARY JANE GO ANG Page 382 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of June 06, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS REFERENCE (BR NO. / DATE) VALIDITY From REMARKS To 0785 MARY JEAN ASION BEBANCO Bd. Res. No. 128 dtd. August 28, 2013 1-Jan-14 31-Dec-16 1302 MARY JEAN L. RAMOS Bd. Res. No. 345 dtd. Dec. 27, 2013 1-Jan-14 31-Dec-16 4235 MARY JEAN L. REYES Bd. Res. No. 157 dtd. Sept. 5, 2008 5-Sep-08 31-Dec-10 4464 MARY JEAN T. SIDRO Bd. Res. No. 36 dtd. Mar. 6, 2009 6-Mar-09 31-Dec-11 Br. Res. No. 93 dtd. Apr. 8, 2016 8-Apr-16 31-Dec-18 Bd. Res. No. 135 dtd. Dec. 2, 2010 2-Dec-10 2-Dec-12 13-Aug-14 31-Dec-16 1617 MARY JEAN V. GARRIEL 1516 MARY JEAN Y. GUEVARRA - VINLUAN 6139 MARY JOY MARIMAT SUMAPID 2106 MARY JOY P. JUNIO 1563 MARY LANE T. MASCARANAS 4006 MARY LANN P. CAMASO Bd. Res. No. 08 dtd. August 13, 2014 3449 MARY RHODA G. BAJA Bd Res. No. 159 dtd. Oct. 8, 2007 8-Oct-07 31-Dec-09 2573 MARY ROSE A. MANALO Bd. Res. No. 04 dtd. Jan. 29, 2007 29-Jan-07 31-Dec-09 Page 383 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of June 06, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS REFERENCE (BR NO. / DATE) 5829 MARY SUN MANALO MARCELINO 3304 MARYBABYLYN SANGALANG JARDINIANO 5738 MARYJEMS B. BUTAY-LAPAT VALIDITY From REMARKS To Br. Res. No. 95 dtd. July 8, 2015 8-Jul-15 31-Dec-17 Bd. Res. No. 173 dtd. Sept. 21, 2015 1-Jan-16 31-Dec-18 Br. Res. No. 84 dtd. July 8, 2015 8-Jul-15 31-Dec-17 1190 MARYJO B. AGCANAS Bd. Res. No. 73 dtd. April 10, 2008 10-Apr-08 31-Dec-10 3874 MARYLOU RALLOS PRIETO Bd. Res. No. 05 dtd. Jan. 26, 2015 26-Jan-15 31-Dec-17 3678 MARYLOU TO-ONG CREDO Bd Res. No. 192 dtd. Oct. 29, 2013 1-Jan-14 31-Dec-16 5271 MARYOLA ANTONETTE CANTALEJO RILLES Bd. Res. No. 34 dtd. February 9, 2016 9-Feb-16 31-Dec-18 4950 MASARINA L. BANQUERIGO Bd. Res. No. 229 dtd. Oct. 29, 2013 1-Jan-14 31-Dec-16 Bd. Res. No. 185 dtd. Oct. 14, 2015 1-Jan-16 31-Dec-18 0275 MASTER MARLOWE COLOMA ROVILLOS Bd. Res. No. 01 dtd. JAN. 26, 2015 26-Jan-15 31-Dec-17 2660 MATEA A. GAYETA Bd. Res. No. 248 dtd. Dec. 14, 2015 1-Jan-16 31-Dec-18 0721 MASILAG AND ASSOCIATES (Formerly: VELASCO, MASILAG & CO.) Page 384 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of June 06, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS REFERENCE (BR NO. / DATE) VALIDITY From REMARKS To MATEO RAMOS CELESTINO LLONA AND CO. ( 3601 Formerly : MATEO PULIDO RAMOS AND COMPANY) Bd Res. No. 208 dtd. November 2, 2015 1-Jan-16 1949 MAUREEN F. YUJECO Bd. Res. No. 16 dtd. Mar. 4, 2009 4-Mar-09 2591 MAUREEN JUSTIN F. CUEVAS Bd. Res. No. 08 dtd. Jan. 29, 2007 29-Jan-07 31-Dec-09 0807 MAURICIO P. NOLLEDO Bd. Res. No. 23 dtd. Jan. 31, 2007 31-Jan-07 31-Dec-09 Bd. Res. No. 273 dtd. Dec. 28, 2015 1-Jan-16 31-Dec-18 5284 MAURITO CASTILLEJO TAROBAL 31-Dec-18 2783 MAURO TRAJANO MANALANGSANG Bd Res. No. 59 dtd. April 15, 2011 15-Apr-11 31-Dec-13 3185 MAXELINDO EYULI PUNZALAN Bd Res. No. 07 dtd. Feb. 8, 2011 8-Feb-11 31-Dec-13 4205 MAXIMA P. ALCONERA Bd. Res. No. 282 dtd. Dec. 23, 2013 1-Jan-14 31-Dec-16 3824 MAXIMIANO P. SORONGON, JR. Bd. Res. No. 47 dtd. Jan. 28, 2008 28-Jan-08 31-Dec-10 0901 MAXIMINO A. CRUCILLO Page 385 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of June 06, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS REFERENCE (BR NO. / DATE) VALIDITY From REMARKS To 4493 MAXIMINO VARGAS CORNEJO, JR. Bd. Res. No. 81 dtd. July 8, 2015 8-Jul-15 31-Dec-17 3900 MAXIMO AMOR LEE Bd. Res. No. 218 dtd. Oct. 29, 2013 1-Jan-14 31-Dec-16 0347 MAXIMO GORRE TAGHOY Bd. Res. No. 07 dtd. Jan. 29, 2007 29-Jan-07 31-Dec-09 4560 MAXIMO PAGLINAWAN OMICTIN Bd. Res. No. 40(A) dtd. March 4, 2015 4-Mar-15 31-Dec-17 Bd. Res. No. 113 dtd. June 4, 2013 4-Jun-13 31-Dec-15 13-Aug-14 31-Dec-16 5317 MAXIMO PAMITTAN DOMINGO 2536 MAXIMO S. OMIDO, JR. 5528 MAY ERFELO RAGUDO Bd. Res. No. 03 dtd. August 13, 2014 2522 MAY LASPIÑAS LIM Bd. Res. No. 50 dtd. Dec. 29, 2014 1-Jan-15 31-Dec-17 5425 MAY S. MAÑIGOS Bd. Res. No. 190 dtd. Oct. 14, 2015 1-Jan-16 31-Dec-18 5884 MAY V. AGUILAR Br. Res. No. 127 dtd. August 11, 2015 11-Aug-15 31-Dec-17 1231 MAY VILLAPANDO HERAMIA Bd. Res. No. 220 dtd. Oct. 29, 2013 1-Jan-14 31-Dec-16 1661 MAY VITUG VITUG Bd. Res. No. 217 dtd. Oct. 29, 2013 1-Jan-14 31-Dec-16 2937 MAYBEL LYN EUSTAQUIO STA. MARIA Bd Res. No. 148 dtd. Dec. 21, 2009 1-Jan-10 31-Dec-12 Page 386 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of June 06, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS REFERENCE (BR NO. / DATE) VALIDITY From REMARKS To 0885 MAYBELLE D. TANA 2035 MAYEN U. JAMBONGANAN 6102 MAYNARD CO CORPUZ Br. Res. No. 72 dtd. Mar. 28, 2016 28-Mar-16 31-Dec-18 4306 MAYZL V. DOMINGO Bd. Res. No. 05 dtd. Jan 26, 2009 26-Jan-09 31-Dec-11 3709 ME LORENZO - VILLANUEVA & CO. Bd Res. No. 19 dtd. Jan. 21, 2008 21-Jan-08 31-Dec-10 3093 MEDEL M. MAPAYE Bd Res. No. 93 dtd. Sept. 11, 2007 11-Sep-07 31-Dec-09 3481 MEDELINA M. FRANCISCO Bd Res. No. 20 dtd. Feb. 9, 2016 9-Feb-16 31-Dec-18 4747 MEDIATRIX S. MARCELO Bd. Res. No.75 dtd. Mar. 26, 2010 26-Mar-10 31-Dec-12 Bd. Res. No. 92 dtd. April 16, 2013 16-Apr-13 31-Dec-15 Bd. Res. No. 34 dtd. March 3, 2015 3-Mar-15 31-Dec-17 Br. Res. No. 169 dtd. September 21, 2015 21-Sep-15 31-Dec-17 1669 MAYZEL B. GALO 5305 MEENA TRONCO DASWANI 1858 MELANIA LUNA-SANTOS 5950 MELANIE BENLIRO VILLARUZ Page 387 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of June 06, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS REFERENCE (BR NO. / DATE) VALIDITY From REMARKS To 3790 MELANIE C. INOCENTES Bd. Res. No. 38 dtd. Jan. 28, 2008 28-Jan-08 31-Dec-10 5510 MELANIE DIAZ DANCEL Bd. Res. No. 65 dtd. Feb. 19, 2016 19-Feb-16 31-Dec-18 Bd. Res. No. 95 dtd. Oct. 19, 2011 19-Oct-11 31-Dec-13 Bd. Res. No. 182 dtd. Oct. 29, 2013 29-Oct-13 31-Dec-15 0846 MELANIE H. LOMOTAN Bd. Res. No. 17 dtd. Feb. 2, 2015 02-Feb-15 31-Dec-17 4107 MELANIE M. MAAÑO Bd. Res. No. 56 dtd. March 28, 2011 28-Mar-11 31-Dec-13 Bd. Res. No. 201 dtd. November 2, 2015 1-Jan-16 31-Dec-18 3157 MELANIO BAÑADERA PANO, JR. Bd Res. No. 24 dtd. Feb. 9, 2016 9-Feb-16 31-Dec-18 5606 MELANIO CASTRO DELA CRUZ Br. Res.No. 45 dtd. Dec. 29, 2014 29-Dec-14 31-Dec-16 Bd. Res. No. 20 dtd. February 9, 2016 9-Feb-16 31-Dec-18 4131 MELANIE E. FELIX-ARCEO 5385 MELANIE ESPAÑOLA LIMSIACO 5285 MELANIE MARQUEZ HURBODA 0711 MELANY R. GONZALES 5453 MELBA C. MATULA Page 388 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of June 06, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS 0960 MELBA FERNANDEZ RAZO REFERENCE (BR NO. / DATE) VALIDITY From REMARKS To Bd. Res. No. 35 dtd. Dec. 19, 2014 1-Jan-15 31-Dec-16 0205 MELCHOR TENDERO VANGUARDIA Bd. Res. No. 144 dtd. Sept. 9, 2013 1-Jan-14 31-Dec-16 4693 MELCHORA A. LAMSIS Bd. Res. No. 31 dtd. Feb. 12, 2010 12-Feb-10 31-Dec-12 2948 MELCHORA F. EMBERGA Bd Res. No. 67 dtd. Sept. 06, 2007 6-Sep-07 31-Dec-09 Bd. Res. No. 64 dtd. Feb. 19, 2016 19-Feb-16 31-Dec-18 0540 MELICOR BRIONES VILLAREAL & CO. Bd. Res. No. 218 dtd. Dec. 1, 2015 1-Jan-16 31-Dec-18 2474 MELINDA BERNESE CLEMENTE Bd. Res. No. 80 dtd. July 8, 2015 8-Jul-15 31-Dec-17 1964 MELINDA C. REYES Bd. Res. No. 53 dtd. Dec. 29, 2014 1-Jan-15 31-Dec-17 Bd. Res. No. 245 dtd. Dec. 14, 2015 1-Jan-16 31-Dec-18 Bd. Res. No. 145 dtd. August 17, 2015 1-Jan-16 31-Dec-18 0009 MELCHOR R. MENDOZA 5280 MELDIN ARNOLD AGBAYANI LIM 5311 MELINDA CERVANTES PEREZ 4721 MELINDA F. PRAJIO Page 389 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of June 06, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS REFERENCE (BR NO. / DATE) VALIDITY From REMARKS To 4701 MELINDA ROYUPA MELCHOR Bd. Res. No. 32 dtd. Feb. 12, 2010 12-Feb-10 31-Dec-12 4485 MELINDA V. SUICO Bd. Res. No. 46 dtd. March 11, 2015 11-Mar-15 31-Dec-17 1101 MELISSA ARATAN UNTALAN Bd. Res. No. 08 dtd. Feb. 2, 2015 2-Feb-15 31-Dec-17 2176 MELISSA PINEDA IRINCO Bd. Res. No. 60 dtd. Dec. 29, 2014 1-Jan-15 31-Dec-17 1982 MELITA BALANE BUENA Br. Res. No. 94 dtd. July 8, 2015 8-Jul-15 31-Dec-17 0902 MELITA DE LEON HERMOSILLA Bd. Res. No. 145 dtd. Sept. 9, 2013 1-Jan-14 31-Dec-16 8-Jul-15 31-Dec-17 5731 MELITA PAJARES ELMA Br. Res. No. 83 dtd. July 8, 2015 6161 MELITH HERMOSILLA RESTRIVERA Br. Res. No. 121 dtd. May 17, 2016 17-May-16 31-Dec-18 Bd Res. No. 50 dtd. Sept. 06, 2007 6-Sep-07 31-Dec-09 Bd. Res. No. 118 dtd. May 5, 2016 5-May-16 31-Dec-18 Bd. Res. No. 29 dtd. Mar. 2, 2007 2-Mar-07 31-Dec-09 2803 MELIZANDRA B. BILOLO 2737 MELJORIE GACOS TAMBANILLO ( Formerly: MELJORIE G. TAMBANILLO - DIZON) 2681 MELLANY S. MEÑOZA-VENTO Page 390 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of June 06, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS 0605 MELLICENT FAJATIN MONTOYA REFERENCE (BR NO. / DATE) VALIDITY From Bd. Res. No. 26 dtd. Feb. 9, 2016 REMARKS To 9-Feb-16 31-Dec-18 6011 MELODY ARACO PATIÑO Br. Res. No. 256 dtd. December 14, 2015 14-Dec-15 31-Dec-17 4964 MELODY C. MALIKSI Bd. Res. No. 90 dtd. Oct. 11, 2011 11-Oct-11 31-Dec-13 Bd. Res. No. 07 dtd. August 13, 2014 13-Aug-14 31-Dec-16 0679 MELODY M. CALIWAG Bd. Res. No. 202 dtd. November 2, 2015 1-Jan-16 31-Dec-18 3431 MELODY P. GOLE CRUZ Bd Res. No. 157 dtd. Oct. 8, 2007 8-Oct-07 31-Dec-09 1721 MELODY PABLO VALENZUELA Bd. Res. No. 43 dtd. Dec. 29, 2014 1-Jan-15 31-Dec-17 4475 MELOJEAN L. QUIJANO Bd. Res. No. 39 dtd. Mar. 6, 2009 6-Mar-09 31-Dec-11 3624 MELORINE NATIVIDAD CATINDIG Bd Res. No. 72 dtd. June 5, 2012 5-Jun-12 31-Dec-14 Br. Res. No. 27 dtd. February 18, 2015 18-Feb-15 31-Dec-17 0874 MELODY F. CONCEPCION 5538 MELODY G. BAYLOSIS 5663 MELQUIADES ABEJERO CANCELA Page 391 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of June 06, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS 2216 MELQUIADES R. PAMINTUAN, JR. REFERENCE (BR NO. / DATE) VALIDITY From REMARKS To Bd. Res. No. 164 dtd. Oct. 28, 2008 1-Jan-09 31-Dec-11 4761 MELVIN C. GOMEZ Bd. Res. No.82 dtd. Apr. 14, 2010 14-Apr-10 31-Dec-12 1102 MELVIN CUYAT ROSARIO Bd. Res. No. 268 dtd. Dec. 18, 2013 1-Jan-14 31-Dec-16 4300 MELVIN MANZANO LANSI Bd. Res. No. 47 dtd. Dec. 29, 2014 1-Jan-15 31-Dec-17 3297 MENANDRO MORENO ALVAREZ Bd Res. No. 62 dtd. March 6, 2013 6-Mar-13 31-Dec-15 4702 MENARD MANAYAG GARON Bd. Res. No. 32 dtd. Feb. 12, 2010 12-Feb-10 31-Dec-12 2153 MENDOZA CHAVEZ & ASSO. Bd. Res. No. 18 dtd. Jan. 28, 2010 28-Jan-10 31-Dec-12 0128 MENDOZA QUERIDO & ASSOCIATES Bd. Res. No. 21 dtd. Feb. 20, 2012 20-Feb-12 31-Dec-14 0966 MENDOZA QUERIDO & CO. Bd. Res. No. 104 dtd. July 14, 2015 14-Jul-15 31-Dec-17 0104 MENDOZA SY TEE Bd. Res. No. 05 dtd. Jan. 27, 2010 27-Jan-10 31-Dec-12 2107 MELVIN A. FOLLOSCO 2321 MELVIN A. BRIONES Page 392 CANCELLED LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of June 06, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS 0288 MENDOZA, IGNACIO AND COMPANY REFERENCE (BR NO. / DATE) Bd. Res. No. 36 A dtd. March 4, 2015 VALIDITY From REMARKS To 04-Mar-15 31-Dec-17 2071 MENNEN C. TESALONA 2209 MERCADO, CALDERON, JARAVATA & CO. Bd. Res. No. 112 dtd. Nov 16, 2011 1-Jan-12 31-Dec-14 1791 MERCED GRACE L. PASTRANO Bd. Res. No. 207 dtd. November 12, 2012 12-Nov-12 31-Dec-14 1462 MERCEDES A. MATIAS - SAMALA Bd. Res. No. 38 dtd. Feb. 11, 2016 11-Feb-16 31-Dec-18 3881 MERCEDES B. AMORA Bd. Res. No. 61 dtd.Mar. 18, 2008 18-Mar-08 31-Dec-10 2760 MERCEDES C. BARCELONA Bd. Res. No. 23 dtd. Feb. 9, 2016 9-Feb-16 31-Dec-18 1387 MERCEDES L. QUIMSING Bd. Res. No. 33 dtd. March 28, 2011 28-Mar-11 31-Dec-13 0829 MERCEDES M. ALFUERTE Bd. Res. No. 257 dtd. Dec. 9, 2013 1-Jan-14 31-Dec-16 Br. Res. No. 16 dtd. February 2, 2015 2-Feb-15 31-Dec-17 5630 MERCEDES MALUBAY MEDENILLA Page 393 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of June 06, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS REFERENCE (BR NO. / DATE) VALIDITY From REMARKS To 0875 MERCEDES P. DIAZ Bd. Res. No. 14 dtd. Jan. 27, 2010 27-Jan-10 31-Dec-12 3421 MERCEDES S. YBIERNAS Bd Res. No. 156 dtd. Oct. 8, 2007 8-Oct-07 31-Dec-09 Bd. Res. No. 01 dtd. Jan. 26, 2014 26-Jan-15 31-Dec-17 Bd. Res. No. 07 dtd. Jan. 29, 2007 29-Jan-07 Cancelled effective May 5, 2009. Partner of Puculan, Aguilar, tindoy, Hechanova & Co. (Approved per BR NO. 31-Dec-09 64 dtd. May 5, 2009) Bd. Res. No. 03 dtd. Jan. 26, 2015 26-Jan-15 31-Dec-17 2237 MERCEDES Y. SUWA 2183 MERCEDITA T. PERIANES 0105 MERCEDITHA P. POCULAN 5096 MERCITA E. RECLA 4349 MERCY ABARIENTOS GARCIA Bd. Res. No. 267 dtd. December 28, 2015 1-Jan-16 31-Dec-18 3343 MERCY N. RODRIGUEZ Bd. Res. No. 114 dtd. Oct. 26, 2009 1-Jan-10 31-Dec-12 0927 MERELITA PIO ALBA Bd. Res. No. 155 dtd. Sept. 27, 2013 1-Jan-14 31-Dec-16 1211 MERIAM GARCIA BALAGTAS Bd. Res. No. 362 dtd. Dec. 27, 2013 1-Jan-14 31-Dec-16 Page 394 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of June 06, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS 4833 MERIAM T. NICOLAS REFERENCE (BR NO. / DATE) VALIDITY From REMARKS To Bd. Res. No. 138 dtd. Dec. 2, 2010 2-Dec-10 31-Dec-12 0452 MERILYN SOBREMONTE TORRE Bd. Res. No. 221 dtd. Dec. 1, 2015 1-Jan-16 31-Dec-18 6012 MERISH DINAH A. REBULDELA Br. Res. No. 256 dtd. December 14, 2015 14-Dec-15 31-Dec-17 3082 MERLA BON BOBIS Bd Res. No. 51 dtd. Mar. 23, 2010 23-Mar-10 31-Dec-12 4141 MERLIN N. ORALLO Bd. Res. No. 71 dtd. July 8, 2015 8-Jul-15 31-Dec-17 2872 MERLINA G. SISON Bd. Res. No. 97 dtd. Apr. 12, 2016 12-Apr-16 31-Dec-18 0838 MERLINE B. ZEPEDA Bd. Res. No. 03 dtd. Jan. 9, 2008 9-Jan-08 31-Dec-10 3631 MERLITA L. ALMONTE Bd Res. No. 54 dtd. Dec. 29, 2014 29-Dec-14 31-Dec-16 1747 MERLY B. BENAVENTE Bd. Res. No. 320 dtd. Dec. 27, 2013 1-Jan-14 31-Dec-16 3971 MERLY ORILLE LIM Bd. Res. No. 342 dtd. Dec. 27, 2013 1-Jan-14 31-Dec-16 Page 395 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of June 06, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS 1963 MERLY T. GATDULA REFERENCE (BR NO. / DATE) VALIDITY From REMARKS To Bd. Res. No. 36 dtd. Feb. 29, 2012 29-Feb-12 31-Dec-14 Bd. Res. No. 92 dtd. April 16, 2013 16-Apr-13 31-Dec-15 3335 METODIO C. DUAT III Bd Res. No. 139 dtd. Sept. 27, 2007 27-Sep-07 31-Dec-09 0249 MG MADRID & COMPANY Bd. Res. No. 250 dtd. Dec. 14, 2015 1-Jan-16 31-Dec-18 Bd. Res. No. 03 dtd. August 13, 2014 13-Aug-14 31-Dec-16 5306 MERRIAM UY OCAMPO 5529 MIA CARLA LOYAGA RAZOTE Bd. Res. No. 155 dtd. Oct. 8, 2007 8-Oct-07 Partner of Machica, Tan Cruz (Approved Oct. 26, 2009 31-Dec-09 Acc. No. 4643) 4381 MICHAEL ANGELO O. LUCERO Bd. Res. No. 22 dtd. Mar. 4, 2009 4-Mar-09 31-Dec-11 0267 MICHAEL ARZADON MANAOIS Bd. Res. No. 318 dtd. Dec. 27, 2013 27-Dec-13 31-Dec-15 0766 MICHAEL A. MACHICA 0945 MICHAEL A. ROXAS Page 396 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of June 06, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS REFERENCE (BR NO. / DATE) VALIDITY From REMARKS To 3579 MICHAEL B. SAMSON Bd Res. No. 188 dtd. Nov. 8, 2007 8-Nov-07 31-Dec-09 2586 MICHAEL CENIZA HERMOSADA Bd. Res. No. 248 dtd. Dec. 14, 2015 1-Jan-16 31-Dec-18 5677 MICHAEL CONEL PANERGAYO Br. Res. No. 34 dtd. March 3, 2015 3-Mar-15 31-Dec-17 5811 MICHAEL CUNANAN LANUEVO Br. Res. No. 93 dtd. July 8, 2015 8-Jul-15 31-Dec-17 3638 MICHAEL DE GUZMAN ARMAS Bd Res. No. 08 dtd. Feb. 2, 2015 2-Feb-15 31-Dec-17 3121 MICHAEL E. FACTURANAN Bd Res. No. 97 dtd. Sept. 11, 2007 11-Sep-07 31-Dec-09 5150 MICHAEL E. MENDANIA Bd. Res. No. 130 dtd. Sept. 25, 2012 25-Sep-12 31-Dec-14 5890 MICHAEL JOSHUA MAAGAD SASOY Br. Res. No. 128 dtd. August 11, 2015 11-Aug-15 31-Dec-17 14-Sep-07 Cancelled in favor of M. L. Aguirre & Co. (Approved per 31-Dec-09 BR No. 62 dtd. April 17, 2009) Acc. No. 4511 0572 MICHAEL L. AGUIRRE Bd. Res. No. 106 dtd. Sept. 14, 2007 Page 397 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of June 06, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS 6046 MICHAEL LETADA ALMERO REFERENCE (BR NO. / DATE) VALIDITY From REMARKS To Br. Res. No. 32 dtd. Feb. 9, 2016 9-Feb-16 31-Dec-18 Bd Res. No. 77 dtd. Mar. 28, 2016 42457.00 31-Dec-18 Br. Res.No. 45 dtd. Dec. 29, 2014 29-Dec-14 31-Dec-16 Bd Res. No. 146 dtd. Oct. 3, 2007 3-Oct-07 31-Dec-09 Bd. Res. No. 32 dtd. Dec. 19, 2014 19-Dec-14 31-Dec-16 2616 MICHELLE M. LAURENCIANO Bd. Res. No. 14 dtd. Jan. 29, 2007 29-Jan-07 31-Dec-09 1232 MICHELLE S. AVANZADO - DELA CERNA Bd. Res. No. 341 dtd. Dec. 27, 2013 1-Jan-14 31-Dec-16 1590 MICHAEL P. PINEDA 0525 MICHAEL V. ZUÑIGA 3075 MICHELLE DE VERA CANINDO 5607 MICHELLE ACUSA ALVAREZ 3362 MICHELLE B. CAMARCE - GUCE 5587 MICHELLE CALUMPIANO PADUA 0236 MICHELLE L. AMBAGAN Page 398 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of June 06, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS REFERENCE (BR NO. / DATE) VALIDITY From REMARKS To 3106 MICHELLEN SARITO BAYOT Bd Res. No. 82 dtd. April 14, 2010 14-Apr-10 31-Dec-12 0106 MIGUEL DE LEON GARCIA Bd. Res. No. 76 dtd. April 16, 2013 16-Apr-13 31-Dec-15 2206 MIGUEL FERNANDEZ STA. ANA Bd. Res. No. 77 dtd. July 8, 2015 8-Jul-15 31-Dec-17 1662 MIGUEL ROSANA ROSARIO, JR. Bd. Res. No. 149 dtd. Sept. 9, 2013 1-Jan-14 31-Dec-16 1915 MIGUELA DE GUZMAN SAN PEDRO Bd. Res. No. 68 dtd. May 5, 2009 5-May-09 31-Dec-11 4047 MILA C. DELOS SANTOS Bd. Res. No. 191 dtd. Oct. 29, 2013 1-Jan-14 31-Dec-16 3100 MILA L. VARGAS Bd Res. No. 14 dtd. Jan. 27, 2010 27-Jan-10 31-Dec-12 Bd. Res. No. 205 dtd. November 2, 2015 1-Jan-16 31-Dec-18 2413 MIKE A. LUCIAP 5395 MILA MASCAREÑAS DE ASIS Page 399 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of June 06, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS REFERENCE (BR NO. / DATE) VALIDITY From REMARKS To 3463 MILA ROSA MANGILA ABELLA Bd Res. No. 60 dtd. Mar. 23, 2010 23-Mar-10 31-Dec-12 2582 MILA V. MENDOZA Bd. Res. No. 06 dtd. Jan. 29, 2007 29-Jan-07 31-Dec-09 1175 MILAGROS A. CLEMENTE BD. Res. No. 239 dtd. Dec. 4, 2015 4-Dec-15 31-Dec-17 1061 MILAGROS ANIDO REA Bd. Res. No. 286 dtd. Dec. 23, 2013 1-Jan-14 31-Dec-16 Bd. Res. No. 45 dtd. March 11, 2015 11-Mar-15 31-Dec-17 Bd. Res. No. 30 dtd. Feb. 20, 2012 20-Feb-12 31-Dec-14 2072 MILAGROS D. OCAMPO Bd. Res. No. 164 dtd. Oct. 22, 2012 22-Oct-12 31-Dec-14 3237 MILAGROS D. SANTIAGO-CASTRO Bd Res. No. 122 dtd. Sept. 17, 2007 17-Sep-07 31-Dec-09 3688 MILAGROS DE LA CRUZ PARAGGUA Bd Res. No. 118 dtd. May 5, 2016 5-May-16 31-Dec-18 1264 MILAGROS B. LOTERINIA 2177 MILAGROS BARIT VENIEGAS 5030 MILAGROS BELESCO OMAÑA-GEYROZAGA Page 400 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of June 06, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS REFERENCE (BR NO. / DATE) VALIDITY From REMARKS To 5044 MILAGROS E. MIRANDA-CARDONA Bd. Res. No. 40(A) dtd. March 4, 2015 4-Mar-15 31-Dec-17 5039 MILAGROS LAURETA PERALTA Bd. Res. No. 80 dtd. July 8, 2015 8-Jul-15 31-Dec-17 2804 MILAGROS LIMIN-NICDAO Bd Res. No. 151 dtd. Dec. 21, 2010 21-Dec-10 31-Dec-12 1757 MILAGROS MATEO SANCHEZ Bd. Res. No. 20 dtd. Dec 19, 2014 1-Jan-15 31-Dec-17 3305 MILAGROS O. FURAGGANAN Bd Res. No. 133 dtd. Sept. 26, 2007 26-Sep-07 31-Dec-09 1317 MILAGROS P. CANUDAY Bd. Res. No. 217 dtd. Oct. 29, 2013 1-Jan-14 31-Dec-16 2108 MILAGROS PANGANIBAN DAYLUSAN Bd. Res. No. 39(A) dtd. March 4, 2015 4-Mar-15 31-Dec-17 Bd. Res. No. 99 dtd. Oct. 19, 2011 19-Oct-11 31-Dec-13 3504 MILAGROS TENG BLANCAS Bd Res. No. 175 dtd. Nov. 6, 2007 6-Nov-07 31-Dec-09 1532 MILAGROS UGBOC GONZAGA Bd. Res. No. 339 dtd. Dec. 27, 2013 1-Jan-14 31-Dec-16 4976 MILAGROS S. TURINGAN Page 401 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of June 06, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS REFERENCE (BR NO. / DATE) VALIDITY From REMARKS To 5097 MILANDOMINGO & CO. Bd. Res. No. 04 dtd. Jan. 26, 2015 26-Jan-15 31-Dec-17 1344 MILANI LUCAS - TARUC Bd. Res. No. 73 dtd. April 10, 2008 10-Apr-08 31-Dec-10 2963 MILANI MENDOZA SANTOS Bd. Res. No. 109 dtd. Apr. 15, 2016 15-Apr-16 31-Dec-18 Bd. Res. No. 135 dtd. July 18, 2008 18-Jul-08 Accreditation cancelled. Formed Partnership: Cuesta, Borbajo & Associates CPA's Co. (Approved Per BR No. 31-Dec-10 106 dated October 26, 2009) 5631 MILDRED FLORES CACHO Br. Res. No. 16 dtd. February 2, 2015 2-Feb-15 31-Dec-17 5121 MILDRED TUGCAY NICANDRO Bd. Res. No. 101 dtd. August 13, 2012 13-Aug-12 31-Dec-14 5830 MILLAROSE VARGAS GARCIA Br. Res. No. 95 dtd. July 8, 2015 8-Jul-15 31-Dec-17 2956 MILWEDA G. LAYOSA Bd Res. No. 146 dtd. August 17, 2015 1-Jan-16 31-Dec-18 4428 MILWEDA M. GARCIA Bd. Res. No. 29 dtd. Mar. 4, 2009 4-Mar-09 31-Dec-11 Bd. Res. No. 242 dtd. Dec. 4, 2015 1-Jan-16 31-Dec-18 4142 MILDRED C. YETO 5382 MINA ALCANTARA-DANGA Page 402 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of June 06, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS REFERENCE (BR NO. / DATE) VALIDITY From REMARKS To 1209 MINA GRACIA D. LOMANDAS 1618 MINDA C. FERNANDEZ 0573 MINDA M. VILLANUEVA 1498 MINDA O. LEDESMA Bd. Res. No. 154 dtd. Sept. 5, 2008 5-Sep-08 31-Dec-10 1210 MINDA REÑA QUIJANO Bd. Res. No. 229 dtd. Dec. 1, 2015 01-Jan-16 31-Dec-18 0752 MINDA U. CHUA Bd. Res. No. 205 dtd. November 2, 2015 1-Jan-16 31-Dec-18 4870 MINERVA & COMPANY Bd. Res. No. 147 dtd. Sept. 9, 2013 1-Jan-14 31-Dec-16 1965 MINERVA A. SAN JOSE Bd. Res. No. 53 dtd. Dec. 29, 2014 1-Jan-15 31-Dec-17 2307 MINERVA ANGLO GIMENO Bd. Res. No. 94 dtd. Oct. 19, 2011 1-Jan-12 31-Dec-14 0526 MINERVA RAMOS PASCUA Bd. Res. No. 297 dtd. Dec. 27, 2013 1-Jan-14 31-Dec-16 Page 403 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of June 06, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS 5376 MINETTE REGGIE PINEDA IRINCO REFERENCE (BR NO. / DATE) VALIDITY From REMARKS To Bd. Res. No. 63 dtd. July 8, 2015 1-Jan-16 31-Dec-18 3578 MIRAFLOR C. BLAZA-SOLIVEN Bd Res. No. 188 dtd. Nov. 8, 2007 8-Nov-07 31-Dec-09 4415 MIRASOL A. RINGPIS Bd. Res. No. 28 dtd. Mar. 4, 2009 4-Mar-09 31-Dec-11 1421 MIRASOL P. MERCADO Bd. Res. No. 256 dtd. Dec. 9. 2013 1-Jan-14 31-Dec-16 0753 MIRASOL R. RAMOS Bd. Res. No. 162 dtd. Oct. 13, 2015 1-Jan-16 31-Dec-18 3218 MIRIAM GARCIA - FUENTES Bd Res. No. 145 dtd. Dec. 21, 2009 1-Jan-10 31-Dec-12 Bd Res. No. 47 dtd. March 12, 2015 12-Mar-15 31-Dec-17 1422 MIRIAM P. ORTEGA 1552 MIRIAM P. VALERIANO 3672 MIRIAM ROSE R. MACABAGDAL - ACEBU Page 404 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of June 06, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS 0712 MIRIAM S. SADIWA REFERENCE (BR NO. / DATE) VALIDITY From REMARKS To Bd. Res. No. 94 dtd. June 8, 2010 8-Jun-10 31-Dec-12 Br. Res. No. 28 dtd. February 18, 2015 18-Feb-15 31-Dec-17 1-Jan-16 31-Dec-18 17-Apr-13 31-Dec-15 0218 MIRLA RECIO ARTAJO 5668 MISCHELLE FABIAN DYSANCO 4754 MITZI BELLE M. PAELMO Bd. Res. No. 188 dtd. Oct. 14, 2015 3043 MODESTO U. EREVE Bd Res. No. 96 dtd. April 17, 2013 1367 MOHAMMAD S. PAGOMPATUN Cancelled - Senior Partner of M. M. Panganiban & Co. (Acc. No. 3942) Approved per BR No. 77 dtd. April 10, 2008 0786 MOISES M. PANGANIBAN 2844 MOISES MACASIEB VISPERAS, JR. Bd. Res. No. 165 dtd. Sept. 17, 2015 1-Jan-16 31-Dec-18 3939 MOISES R. FLORES Bd. Res. No. 74 dtd. July 8, 2015 8-Jul-15 31-Dec-17 27-Dec-13 31-Dec-15 5498 MOISES REDILLAS DONDAYANO Bd. Res. No. 356 dtd. Dec. 27, 2013 Page 405 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of June 06, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS REFERENCE (BR NO. / DATE) VALIDITY From REMARKS To 2475 MOISES S.J. SAN BUENAVENTURA 1191 MOISES V. MORALES 0541 MOLINA, ZULUETA & COMPANY Bd. Res. No. 60 dtd. Sept. 6, 2007 6-Sep-07 31-Dec-09 Bd. Res. No. 81 dtd. July 8, 2015 8-Jul-15 31-Dec-17 Br. Res. No. 91 dtd. July 8, 2015 8-Jul-15 31-Dec-17 2991 MONICA L. NANCA Bd Res. No. 64 dtd. July 8, 2015 8-Jul-15 31-Dec-17 4506 MONINA ADVINCULA ORTEGA Bd. Res. No. 73 dtd. July 8, 2015 8-Jul-15 31-Dec-17 2483 MONA G. DE LEON 2055 MONICA MINA YAMBAO 5794 MONICA CONCEPCION PUNO 0331 MONZON & ASSOCIATES Page 406 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of June 06, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS 0129 MORAL, NAÑOZ & ASSOCIATES REFERENCE (BR NO. / DATE) VALIDITY From REMARKS To Bd. Res. No. 74 dtd. June 5, 2012 5-Jun-12 31-Dec-14 Br. Res. No. 108 dtd. Apr. 12, 2016 12-Apr-16 31-Dec-18 4361 MORFE, CENETA & CO. Bd. Res. No. 65 dtd. Dec. 29, 2014 1-Jan-15 31-Dec-17 4682 MORIEL ROXAS CARREON Bd. Res. No. 08 dtd. Feb. 2, 2015 2-Feb-15 31-Dec-17 5986 MOSES GUEVARRA MANALANG Br. Res. No. 214 dtd. December 1, 2015 1-Dec-15 31-Dec-17 5533 MUNTUERTO ALMENDRAS AND COMPANY Bd. Res. No. 06 dtd. August 13, 2014 13-Aug-14 31-Dec-16 5-May-16 31-Dec-18 8-Jul-15 31-Dec-17 12-Mar-15 31-Dec-17 6143 MORENO C. GUINTO MVERZOSA MIBAÑEZ & CO. ( Formerly: 0648 RSANTIAGO, PDELOSSANTOS, MVERSOZA & COMPANY) Bd. Res. No. 116 dtd. May 5, 2016 5732 MYLEEN GAIL MONTECER REYES Br. Res. No. 83 dtd. July 8, 2015 5201 MYRA C. VILLANUEVA Bd. Res. No. 47 dtd.March 12, 2015 Page 407 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of June 06, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS 5159 MYRA DIZON BALDE REFERENCE (BR NO. / DATE) VALIDITY From REMARKS To Bd. Res. No. 116 dtd. July 24, 2015 24-Jul-15 31-Dec-17 Bd. Res. No. 259 dtd. Dec. 9, 2013 1-Jan-14 31-Dec-16 Bd Res. No. 264 dtd. Dec. 9, 2013 1-Jan-14 31-Dec-16 Bd. Res. No. 61 dtd. Feb. 19, 2016 19-Feb-16 31-Dec-18 2207 MYRACRIS GINES GALANG Bd. Res. No. 179 dtd. Oct. 30, 2008 1-Jan-09 31-Dec-11 2056 MYRNA AGUILAR TORRES Bd. Res. No. 162 dtd. Sept. 17, 2015 17-Sep-15 31-Dec-17 3258 MYRNA B. MATOZA Bd Res. No. 125 dtd. Sept. 17, 2007 17-Sep-07 31-Dec-09 3940 MYRNA B. PACALA Bd. Res. No. 17 dtd. Feb. 2, 2015 2-Feb-15 31-Dec-17 2815 MYRNA C. ADANZA Bd Res. No. 95 dtd. June 8, 2010 8-Jun-10 31-Dec-12 0787 MYRA DUEÑAS FLORES 2182 MYRA JOYCE IQUIN MARALLAG 2824 MYRA R. QUINTO 5487 MYRA SALGADO GATBONTON Page 408 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of June 06, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS REFERENCE (BR NO. / DATE) VALIDITY From REMARKS To 0928 MYRNA DUMON SENO Bd. Res. No. 78 dtd. March 28, 2016 1-Jan-17 31-Dec-19 3298 MYRNA G. FERNANDEZ Bd Res. No. 17 dtd. Feb. 2, 2015 2-Feb-15 31-Dec-17 4452 MYRNA G. REYES Bd Res. No. 51 dtd. Dec. 29, 2014 1-Jan-15 31-Dec-17 3639 MYRNA I. CANGSUCO Bd Res. No. 08 dtd. August 13, 2014 13-Aug-14 31-Dec-16 0194 MYRNA LAPULAPU DESABELLE Bd. Res. No. 345 dtd. Dec. 27, 2013 1-Jan-14 31-Dec-16 0946 MYRNA M. DE LA CRUZ Bd. Res. No. 155 dtd. Sept. 5, 2008 5-Sep-08 31-Dec-10 4268 MYRNA MACADANGDANG CAMBA Bd. Res. No. 342 dtd. Dec. 27, 2013 1-Jan-14 31-Dec-16 4186 MYRNA N. CUEVA - MERCADER Bd. Res. No. 146 dtd. Sept. 5, 2008 5-Sep-08 31-Dec-10 3640 MYRNA QUESADA TAMANI Bd Res. No. 149 dtd. Sept. 9, 2013 1-Jan-14 31-Dec-16 Page 409 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of June 06, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS 3744 MYRNA S. QUIRIM REFERENCE (BR NO. / DATE) VALIDITY From Bd. Res. No. 150 dtd. Sept. 9, 2013 REMARKS To 1-Jan-14 31-Dec-16 Bd. Res. No. 128 dtd. August 28, 2013 28-Aug-13 31-Dec-15 5132 MYRNALEN CALUPIG PAUTAN Bd. Res. No. 71 dtd. July 8, 2015 8-Jul-15 31-Dec-17 5612 N. A. CALDERON & CO. Br. Res. No. 04 dtd. Jan. 26, 2015 26-Jan-15 31-Dec-17 6103 NADIA TOLENTINO DUQUE Br. Res. No. 72 dtd. Mar. 28, 2016 28-Mar-16 31-Dec-18 5349 NANCY ARELLAGA JAPITAN Bd. Res. No. 62 dtd. Feb. 19, 2016 19-Feb-16 31-Dec-18 2792 NANCY B. ESPAÑOLA Bd Res. No. 76 dtd. Mar. 28, 2016 28-Mar-16 31-Dec-18 3505 NANCY G. BAGADIONG Bd Res. No. 20 dtd. Feb. 9, 2016 9-Feb-16 31-Dec-18 4574 NANCY JIMENEZ GAMO Bd. Res. No. 78 dtd. July 15, 2009 15-Jul-09 31-Dec-11 0788 MYRNA T. TAMBIS 2592 MYRNA YNOT SIERRA Page 410 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of June 06, 2016 APPROVAL REG. NO. (BR NO. / DATE) VALIDITY From 1650 NANCY PATACSIL REYES Bd. Res. No. 08 dtd. August 11, 2014 11-Aug-14 31-Dec-16 1832 NANCY S. BAUTISTA Bd. Res. No. 163 dtd. Sept. 17, 2015 1-Jan-16 31-Dec-18 1551 NANCY T. SY Bd. Res. No. 215 dtd. Oct. 29, 2013 1-Jan-14 31-Dec-16 Bd Res. No. 76 dtd. Mar. 28, 2016 28-Mar-16 31-Dec-18 Br. Res. No. 103 dtd. July 14, 2015 8-Jul-15 31-Dec-17 2574 NAOMI RUTH FEDERIS ORIANA Bd. Res. No. 238 dtd. December 4, 2015 1-Jan-16 31-Dec-18 0881 NAPILI, BONACUA AND ASSOCIATES Bd. Res. No. 45 dtd. Feb. 11, 2016 11-Feb-16 31-Dec-18 5265 NAPOLEON AÑONUEVO ROQUE, JR. Bd. Res. No. 199 dtd. November 2, 2015 1-Jan-16 31-Dec-18 3076 NAME OF FIRM / PARTNERSHIPS NANETTE C. MANALO NANNETTE C. MANALO) 5864 NAÑOZ DE LA CRUZ AND ASSOCIATES REFERENCE REMARKS To ( Formerly: 0108 NAPOLEON P. LUSTERIO Page 411 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of June 06, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS REFERENCE (BR NO. / DATE) VALIDITY From REMARKS To 0638 NARCISA C. VERDERA Bd. Res. No. 227 dtd. Oct. 29, 2013 1-Jan-14 31-Dec-16 4099 NARCISA CABANO PACONCES Bd. Res. No. 78 dtd. March 28, 2016 1-Jan-17 31-Dec-19 1792 NARCISA L. MONTANO Bd. Res. No. 273 dtd. Dec. 18, 2013 01-Jan-14 31-Dec-16 8-Jul-15 31-Dec-17 0107 NARCISA R. BLASA 2294 NARCISO ARGAME GABAYAN Bd. Res. No. 61 dtd. July 8, 2015 0209 NARCISO C. MATURGO Bd. Res. No. 174 dtd. Oct. 30, 2008 30-Oct-08 31-Dec-10 5922 NARCISO CARREON DIEGO Br. Res. No. 147 dtd. August 17, 2015 17-Aug-15 31-Dec-17 3825 NARCISO DISCAYA ALIANZA Bd. Res. No. 17 dtd. Feb. 2, 2015 2-Feb-15 31-Dec-17 3056 NARCISO E. QUESADA Bd Res. No. 89 dtd. Sept. 11, 2007 11-Sep-07 31-Dec-09 0173 NARCISO P. DUNGOG Page 412 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of June 06, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS 3507 NARON & ASSOCIATES REFERENCE (BR NO. / DATE) VALIDITY From REMARKS To Bd Res. No. 125 dtd. August 11, 2015 1-Jan-16 31-Dec-18 Bd. Res. No. 11 dtd. Feb. 2, 2015 2-Feb-15 31-Dec-17 Br. Res. No. 14 dtd. February 2, 2015 2-Feb-15 31-Dec-17 Bd. Res. No. 05 dtd. August 13, 2013 13-Aug-14 31-Dec-16 Bd. Res. No. 227 dtd. Oct. 29, 2013 1-Jan-14 31-Dec-16 Bd. Res. No. 265 dtd. Dec. 21, 2015 1-Jan-16 31-Dec-18 Bd. Res. No. 64 dtd. July 8, 2015 8-Jul-15 31-Dec-17 28-Jan-08 31-Dec-10 2363 NASSER C. ACURAM 2364 NATALIA DE BELEN SABADO 5620 NATHALIE ILAGAN 0130 NATHANIEL P. COLOBONG & CO. 1082 NATIVIDAD B. PUQUIZ 5433 NATIVIDAD L. OANI NATIVIDAD MELENDEZ DELFIN (Formerly: NATIVIDAD 5183 FERRER MELENDEZ) 0574 NATIVIDAD S. MENESES 3770 NATIVIDAD T. ONG Bd. Res. No. 36 dtd. Jan. 28, 2008 Page 413 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of June 06, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS 1758 NATIVIDAD V. OSORIO REFERENCE (BR NO. / DATE) VALIDITY From REMARKS To Bd. Res. No. 05 dtd. Jan. 26, 2015 26-Jan-15 31-Dec-17 Bd. Res. No. 236 dtd. Dec. 4, 2015 1-Jan-16 31-Dec-18 Br. Res. No. 148 dtd. August 17, 2015 17-Aug-15 31-Dec-17 4056 NECITA G. DOYUGAN Bd. Res. No. 109 dtd. May 12, 2008 12-May-08 31-Dec-10 4069 NECITA REVILLA PENULIAR Bd. Res. No. 48 dtd. March 28, 2012 28-Mar-12 31-Dec-14 5499 NELDA M. ROGUEL Bd. Res. No. 356 dtd. Dec. 27, 2013 27-Dec-13 31-Dec-15 0639 NELIA A. DECEPIDA Bd. Res. No. 228 dtd. Dec. 1, 2015 1-Jan-16 31-Dec-18 4476 NELIA A. MAGHANOY Bd. Res. No. 119 dtd. July 24, 2015 24-Jul-15 31-Dec-17 1983 NELIA CAMARILLO RABENA Bd. Res. No. 55 dtd. Dec. 29, 2014 1-Jan-15 31-Dec-17 0004 NAVARRO AMPER & CO. (Formerly: MANABAT, DELGADO, AMPER & CO. ) 5928 NAZARENO CORONEL LICUP Page 414 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of June 06, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS REFERENCE (BR NO. / DATE) VALIDITY From REMARKS To 1345 NELIA DE JESUS - SOBREMONTE 1083 NELIA DEGUIDOY MICLAT Bd. Res. No. 110 dtd. June 4, 2013 1-Jan-14 31-Dec-16 2088 NELIA FECHALIN CUBANGBANG Bd. Res. No. 59 dtd. Mar. 23, 2010 23-Mar-10 31-Dec-12 4091 NELIA I. PASCUAL Bd. Res. No. 117 dtd. May 29, 2008 29-May-08 31-Dec-10 4112 NELIA M. MIJARES Bd. Res. No. 121 dtd. June 4, 2008 4-Jun-08 31-Dec-10 3397 NELIA M. VIGUELLA Bd Res. No. 150 dtd. Oct. 3, 2007 3-Oct-07 31-Dec-09 2744 NELIA MANABAT NICOLAS Bd. Res. No. 363 dtd. Dec. 27, 2013 27-Dec-13 31-Dec-15 4639 NELIA MAÑACAP MIÑOZA Bd. Res. No. 11 dtd. Feb. 2, 2015 2-Feb-15 31-Dec-17 2365 NELIA M. PINCA - ACHERO Page 415 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of June 06, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS REFERENCE (BR NO. / DATE) VALIDITY From REMARKS To 1244 NELIA PARALE ESTUARIA Bd. Res. No. 94 dtd. April 12, 2016 12-Apr-16 31-Dec-18 0048 NELIA Y. PASCO Bd. Res. No. 210 dtd. Oct. 29, 2013 1-Jan-14 31-Dec-16 4076 NELLIE M. GALVAN Bd. Res. No. 251 dtd. Nov. 11, 2013 1-Jan-14 31-Dec-16 3898 NELLIE S. GO Bd. Res. No. 64 dtd. April 2, 2008 2-Apr-08 31-Dec-10 1084 NELLY G. BASCO Bd. Res. No. 65 dtd. May 5, 2009 5-May-09 31-Dec-11 Br. Res. No. 85 dtd. July 8, 2015 8-Jul-15 31-Dec-17 Bd Res. No. 175 dtd. Nov. 6, 2007 6-Nov-07 31-Dec-09 Bd. Res. No. 196 dtd. November 2, 2015 1-Jan-16 31-Dec-18 11-Sep-07 31-Dec-09 5747 NELMAN PEDRO MANALO 3506 NELSON A. CLEMENTE 5281 NELSON CONRAD CALLEJA HO 3145 NELSON D. LAUNIO Bd Res. No. 100 dtd. Sept. 11, 2007 Page 416 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of June 06, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS REFERENCE (BR NO. / DATE) VALIDITY From REMARKS To 0527 NELSON DOMINGO RAYOS DEL SOL Bd. Res. No. 145 dtd. August 17, 2015 1-Jan-16 31-Dec-18 3598 NELSON J. ABESAMIS Bd Res. No. 191 dtd. Nov. 8, 2007 8-Nov-07 31-Dec-09 2433 NELSON JAGOLINO HIPE Bd. Res. No. 74 dtd. June 5, 2012 5-Jun-12 31-Dec-14 Bd. Res. No. 248 dtd. December 28, 2012 28-Dec-12 31-Dec-14 Bd. Res. No. 143 dtd. August 17, 2015 17-Aug-15 31-Dec-17 17-Sep-07 Accreditation cancelled. Formed Partnership: Cuesta, Borbajo & Associates (BR No. 106 dated October 26, 31-Dec-09 2009) 0157 NELSON N. LIRIO 5184 NELSON RAMEL CHING 0839 NELSON RENDON NACAR 3239 NELSON S. BORBAJO Bd Res. No. 122 dtd. Sept. 17, 2007 2494 NELSON TE FRIVALDO Bd. Res. No. 28 dtd. December 19, 2014 5748 NEMESIA J. GALLANO-DIANO 3050 NEMESIA P. BAYLON 1-Jan-15 31-Dec-17 8-Jul-15 31-Dec-17 19-Feb-16 31-Dec-18 Br. Res. No. 85 dtd. July 8, 2015 Bd Res. No. 62 dtd. Feb. 19, 2016 Page 417 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of June 06, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS REFERENCE (BR NO. / DATE) VALIDITY From REMARKS To 3287 NEMITO CASTRO AURELIO Bd Res. No. 197 dtd. November 2, 2015 1-Jan-16 31-Dec-18 4100 NENA A. NAVALTA - MARTINEZ Bd. Res. No. 60 dtd. April 26, 2011 26-Apr-11 31-Dec-13 3057 NENE HAW LUY TAN Bd Res. No. 16 dtd. Jan. 8, 2013 8-Jan-13 31-Dec-15 Bd. Res. No. 26 dtd. Feb. 9, 2016 9-Feb-16 31-Dec-18 3882 NENITA ASISTORES - HERNANDO Bd. Res. No. 61 dtd.Mar. 18, 2008 18-Mar-08 31-Dec-10 1651 NENITA CAGUIMBAL BRIONES Bd. Res. No. 96 dtd. Apr. 12, 2016 12-Apr-16 31-Dec-18 3141 NENITA GARCIA - COO Bd. Res. No. 198 dtd. November 2, 2015 1-Jan-16 31-Dec-18 0479 NENITA I. BASCONCILLO Bd. Res. No. 206 dtd. November 2, 2015 1-Jan-16 31-Dec-18 Br. Res. No. 18 dtd. February 2, 2015 2-Feb-15 31-Dec-17 29-Jan-07 31-Dec-09 5500 NENITA ANGELES REYES 5650 NENITA J. QUIPAO 0309 NENITA L. MELECIO Bd. Res. No. 08 dtd. Jan. 29, 2007 Page 418 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of June 06, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS REFERENCE (BR NO. / DATE) VALIDITY From REMARKS To 1499 NENITA M. PEREZ 3564 NENITA O. AYON Bd Res. No. 80 dtd. April 14, 2010 14-Apr-10 31-Dec-12 1284 NENITA PANGUITO ARRIOLA Bd. Res. No. 44 dtd. March 11, 2015 11-Mar-15 31-Dec-17 0732 NENITA R. MILANA Bd. Res. No. 17 dtd. Feb. 2, 2015 2-Feb-15 31-Dec-17 Br. Res. No. 34(A) dtd. March 3, 2015 3-Mar-15 31-Dec-17 5696 NENITA VICMUDO GUMABON 0882 NEPOMUCENO, SUNER AND ASSOCIATES Bd. Res. No. 43 dtd. Feb. 11, 2016 11-Feb-16 31-Dec-18 0465 NERIA TAN DELA CRUZ Bd. Res. No. 25 dtd. Feb. 9, 2016 09-Feb-16 31-Dec-18 2949 NERISSA BRAGAIS ANDRES Bd Res. No. 49 dtd. Feb. 11, 2013 11-Feb-13 31-Dec-15 Bd. Res. No. 09 dtd. Feb. 9, 2016 9-Feb-16 31-Dec-18 Bd. Res. No. 95 dtd. Apr. 12, 2016 12-Apr-16 31-Dec-18 5195 NERISSA F. AMANCIO 0480 NERISSA N. AYALIN Page 419 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of June 06, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS REFERENCE (BR NO. / DATE) VALIDITY From REMARKS To 4626 NERISSA RACHEL SHIH QUE Bd. Res. No. 85 dtd. October 11, 2011 1-Jan-12 31-Dec-14 4383 NERISSA S. OREJO Bd. Res. No. 22 dtd. Mar. 4, 2009 4-Mar-09 31-Dec-11 5772 NERRIDA PAGUIO BAJA Br. Res. No. 88 dtd. July 8, 2015 8-Jul-15 31-Dec-17 5402 NESTOR BARIRING VARELA, JR. Bd. Res. No. 186 dtd. Oct. 29, 2013 29-Oct-13 31-Dec-15 5031 NESTOR CABALQUINTO OLERMO Bd. Res. No. 30 dtd. Feb. 20, 2012 20-Feb-12 31-Dec-14 3866 NESTOR CALMA BERMUDEZ Bd. Res. No. 203 dtd. Oct. 29, 2013 1-Jan-14 31-Dec-16 0109 NESTOR DEBIL DUMDUMAYA Bd. Res. No. 35 dtd. December 19, 2014 1-Jan-15 31-Dec-17 2385 NESTOR EDQUIBAL VARELA Bd. Res. No. 08 dtd. August 13, 2014 13-Aug-14 31-Dec-16 Bd. Res. No. 273 dtd. Dec. 28, 2015 1-Jan-16 31-Dec-18 1487 NESTOR L. LIMKIM 4703 NESTOR LIM CHAN HUAN Page 420 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of June 06, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS REFERENCE (BR NO. / DATE) VALIDITY From REMARKS To 2495 NESTOR MARIO S. CABAUATAN 4341 NESTOR N. UBALDE Bd. Res. No. 12 dtd. Jan. 30, 2009 30-Jan-09 31-Dec-11 4288 NESTOR VER SACABEN Bd. Res. No. 343 dtd. Dec. 27, 2013 1-Jan-14 31-Dec-16 Bd. Res. No. 15 dtd. Mar. 4, 2009 4-Mar-09 31-Dec-11 Bd. Res. No. 156 dtd. August 24, 2015 1-Jan-16 31-Dec-18 4815 NICANOR SABANG CUYOS Bd. Res. No. 245 dtd. Dec. 14, 2015 1-Jan-16 31-Dec-18 5109 NICASIO RIVERA RAMORAN Bd. Res. No. 226 dtd. Dec. 1, 2015 1-Dec-15 31-Dec-17 Bd. Res. No. 44 dtd. Jan. 28, 2008 28-Jan-08 31-Dec-10 0662 NEVA D. TOGONON 4350 NICANOR B. CALLAÑGA, JR. 5377 NICANOR C. ABALOS 0049 NICANOR J. SAN DIEGO 1041 NICOLAS M. SANTOS Page 421 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of June 06, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS REFERENCE (BR NO. / DATE) VALIDITY From REMARKS To 3003 NICOLAS MARCIAL ALIMAN, JR. Bd Res. No. 60 dtd. Mar. 23, 2010 23-Mar-10 31-Dec-12 4052 NICOLAS SUPLICO PAYLADO Bd. Res. No. 34 dtd. March 3, 2015 3-Mar-15 31-Dec-17 4633 NIDIA A. CEA Bd. Res. No. 61 dtd. July 8, 2015 8-Jul-15 31-Dec-17 3175 NIELINDA D. DIZON Bd. Res. No. 222 dtd. Dec. 1, 2015 1-Jan-16 31-Dec-18 1346 NIEVES V. ICALLA-OPENIA Bd. Res. No. 211 dtd. Oct. 29, 2013 1-Jan-14 31-Dec-16 6013 NIKKI ISABEL REYES LAYNES Br. Res. No. 256 dtd. December 14, 2015 14-Dec-15 31-Dec-17 0542 NILA N. MENDIOLA & COMPANY Bd. Res. No. 55 dtd. Feb. 19, 2016 19-Feb-16 31-Dec-18 Bd. Res. No. 180 dtd. Oct. 29, 2013 29-Oct-13 31-Dec-15 0466 NILA PETRONILA R. OLIVARIO 5379 NILDA C. BARRERA 1443 NILDA CONCEPCION BRIONES Page 422 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of June 06, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS 1303 NILDA DELA ROSA TRINIDAD REFERENCE (BR NO. / DATE) VALIDITY From REMARKS Bd. Res. No. 45 dtd. March 11, 2015 11-Mar-15 31-Dec-17 Bd. Res. No. 34 dtd. December 19, 2014 1-Jan-15 31-Dec-17 To 1862 NILDA M. SEVERINO 1347 NILDA PONAYO - NAMOCATCAT Cancelled effective Sept. 15, 2008. New Partner of Pascual, Feliciano, Santos, Bernardo and Company(BR No. 159 dtd. Sept. 15, 2008) 0110 NILDA RIVERA SANTOS 2271 NILDA V. SUERTE Bd. Res. No. 53 dtd. Dec. 29, 2014 1-Jan-15 31-Dec-17 3843 NILO B. RECORTOS Bd. Res. No. 50 dtd. Jan. 28, 2008 28-Jan-08 31-Dec-10 3422 NILO C. SAMPAYO Bd Res. No. 156 dtd. Oct. 8, 2007 8-Oct-07 31-Dec-09 Bd. Res. No. 59 dtd. Dec. 29, 2014 1-Jan-15 31-Dec-17 Bd. Res. No. 64 dtd. April 2, 2008 2-Apr-08 31-Dec-10 2414 NILO M. TARIN 2552 NILO MACARIOLA BURGOS 0025 NILO P. MISAGAL 3899 NILO R. DANDO Page 423 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of June 06, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS 4307 NILO TABANAO AQUINO REFERENCE (BR NO. / DATE) VALIDITY From REMARKS To Bd. Res. No. 06 dtd. Jan. 26, 2015 26-Jan-15 31-Dec-17 Bd. Res. No. 66 dtd. May 5, 2009 5-May-09 31-Dec-11 5548 NIMROD ANDRES YBERA Bd. Res. No. 23 dtd. Dec. 19, 2014 19-Dec-14 31-Dec-16 5329 NIÑA C. ACUZAR Bd. Res. No. 69 dtd. July 8, 2015 1-Jan-16 31-Dec-18 5413 NINA NEA SISPEREZ LACSON Bd. Res. No. 254 dtd. Dec. 9, 2013 9-Dec-13 31-Dec-15 Bd. Res. No. 35 dtd. December 19, 2014 1-Jan-15 31-Dec-17 0174 NIMFA F. FADRILAN 4533 NIMFA M. EVANGELISTA 1120 NINA ZABALA LUPANGO 5923 NIÑO C. MADAJE Br. Res. No. 147 dtd. August 17, 2015 17-Aug-15 31-Dec-17 4977 NIÑO POTATO LLORENTE Bd. Res. No. 99 dtd. Oct. 19, 2011 19-Oct-11 31-Dec-13 5932 NOBELLA VILLANUEVA CARDAMA Br. Res. No. 149 dtd. August 17, 2015 17-Aug-15 31-Dec-17 Page 424 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of June 06, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS REFERENCE (BR NO. / DATE) VALIDITY From REMARKS To 6073 NOE GINGOYON QUIÑANOLA Br. Res. No. 42 dtd. Feb. 11, 2016 11-Feb-16 31-Dec-18 4599 NOE JUDE BAYOT PEÑAS, JR. Bd. Res. No. 202 dtd. Oct. 29, 2013 29-Oct-13 31-Dec-15 3130 NOEL B. CADAUAN Bd Res. No. 227 dtd. December 28, 2012 1-Jan-13 31-Dec-15 0184 NOEL CALIWAG DAVID Bd. Res. No. 216 dtd. Oct. 29, 2013 1-Jan-14 31-Dec-16 4196 NOEL ELARDO CEBREROS Bd. Res. No. 165 dtd. Sept. 27, 2013 1-Jan-14 31-Dec-16 2709 NOEL GABRIEL A. BAUTISTA Bd. Res. No. 35 dtd. Mar. 2, 2007 2-Mar-07 31-Dec-09 Bd. Res. No. 241 dtd. Dec. 4, 2015 1-Jan-16 31-Dec-18 Bd. Res. No. 23 dtd. December 19, 2014 1-Jan-15 31-Dec-17 5488 NOEL GERONIMO CRUZ 1212 NOEL I. PAAT 0162 NOEL M. PAMINTUAN & CO. Page 425 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of June 06, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS REFERENCE (BR NO. / DATE) VALIDITY From REMARKS To 2745 NOEL MACARIO S. PONCE Bd. Res. No. 42 dtd. Mar. 2, 2007 2-Mar-07 31-Dec-09 2155 NOEL MICLAT VILLANUEVA Bd. Res. No. 63 dtd. Feb. 19, 2016 19-Feb-16 31-Dec-18 Bd. Res. No. 207 dtd. November 2, 2015 1-Jan-16 31-Dec-18 Bd Res. No. 131 dtd. Sept. 26, 2007 26-Sep-07 31-Dec-09 Br. Res. No. 28 dtd. February 18, 2015 18-Feb-15 31-Dec-17 1683 NOELITO ROSELLER A. FLOJO Bd. Res. No. 63 dtd. July 8, 2015 08-Jul-15 31-Dec-17 3152 NOEMI C. BRUSAS Bd. Res. No. 34 dtd. Feb. 9, 2016 9-Feb-16 31-Dec-18 2272 NOEMI CARRASCO TAN Bd. Res. No. 56 dtd. April 13, 2012 13-Apr-12 31-Dec-14 3537 NOEMI ROSE C. CORROZ Bd Res. No. 179 dtd. Nov. 6, 2007 6-Nov-07 31-Dec-09 5493 NOEL NAVARRO COBANGBANG 3299 NOEL P. BERSABA 5669 NOEL PASCUA ILDEFONSO Page 426 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of June 06, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS 2343 NOEMI S. BONGAY 5016 NOLI GECOMO VALERA REFERENCE (BR NO. / DATE) VALIDITY From REMARKS To Bd. Res. No. 183 dtd. Oct. 31, 2008 1-Jan-09 31-Dec-11 Bd. Res. No. 70 dtd. July 8, 2015 8-Jul-15 31-Dec-17 3350 NOLI S. DE CASTRO Bd Res. No. 46 dtd. Feb. 11, 2013 11-Feb-13 31-Dec-15 4640 NONILON COMIA MANGUBAT Bd. Res. No. 121 dtd. October 26, 2009 26-Oct-09 31-Dec-11 5133 NONITA AURELIO DELA PAZ Bd. Res. No. 165 dtd. Sept. 17, 2015 17-Sep-15 31-Dec-17 5174 NORA AMATO LOS BAÑOS Bd. Res. No. 172 dtd. Sept. 21, 2015 21-Sep-15 31-Dec-17 2611 NORA B. WALDO Bd. Res. No. 13 dtd. Jan. 29, 2007 29-Jan-07 31-Dec-09 2617 NORA D. DIVINAGRACIA Bd. Res. No. 14 dtd. Jan. 29, 2007 29-Jan-07 31-Dec-09 4029 NORA E. INEZ Bd. Res. No. 110 dtd. June 4, 2013 1-Jan-14 31-Dec-16 Page 427 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of June 06, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS 4811 NORA ELIZABETH F. MANIQUIZ REFERENCE (BR NO. / DATE) VALIDITY From REMARKS To Bd. Res. No. 123 dtd. Sept. 6, 2010 6-Sep-10 31-Dec-12 Bd Res. No. 191 dtd. Nov. 8, 2007 8-Nov-07 31-Dec-09 4982 NORA MANALANG MENDOZA Bd. Res. No. 105 dtd. Oct. 21, 2011 21-Oct-11 31-Dec-13 5273 NORA SANTOS ALIPIO Bd. Res. No. 40 dtd. February 11, 2013 11-Feb-13 31-Dec-15 1924 NORALYN GOROSPE ORBETA Bd. Res. No. 46 dtd. March 11, 2015 11-Mar-15 31-Dec-17 4494 NORBERTA T. BASA Bd. Res. No. 61 dtd. April 17, 2009 17-Apr-09 31-Dec-11 4667 NORBERTO ESMAS ROBEL Bd. Res. No. 97 dtd. April 17, 2013 17-Apr-13 31-Dec-15 2938 NORBERTO FAROFALDANE BARSAL Bd Res. No. 09 dtd. Feb. 2, 2015 2-Feb-15 31-Dec-17 Bd. Res. No. 117 dtd. May 5, 2016 5-May-16 31-Dec-18 3599 NORA L. CHAN 5098 NORBERTO JARDIN CORNEJA Page 428 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of June 06, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS REFERENCE (BR NO. / DATE) VALIDITY From REMARKS Bd. Res. No. 308 dtd. Dec. 27, 2013 27-Dec-13 31-Dec-15 Bd. Res. No. 53 dtd. March 28, 2011 28-Mar-11 31-Dec-13 Bd. Res. No. 96 dtd. August 13, 2012 13-Aug-12 31-Dec-14 To 2044 NORBERTO M. RAMOS 5461 NORBERTO MANALO RESMA 3835 NORBERTO N. GARCIA 5106 NORBERTO VELASCO ALORA 2559 NORBERTO VELAYO PABUSTAN Bd. Res. No. 61 dtd. July 8, 2015 8-Jul-15 31-Dec-17 5899 NOREEN RODRIGUEZ MACAYAN Br. Res. No. 129 dtd. August 11, 2015 11-Aug-15 31-Dec-17 2964 NORIEL D. DIAZ Bd Res. No. 27 dtd. Feb. 9, 2016 9-Feb-16 31-Dec-18 3450 NORIEL SANTOS CRUZ Bd Res. No. 238 dtd. Dec. 4, 2015 1-Jan-16 31-Dec-18 1154 NORILYN R. ABAS - MESINA Bd. Res. No. 42 dtd. Jan. 28, 2008 28-Jan-08 31-Dec-10 Page 429 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of June 06, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS REFERENCE (BR NO. / DATE) VALIDITY From REMARKS To 2006 NORINA S. SALVADOR Bd. Res. No. 143 dtd. August 17. 2015 17-Aug-15 31-Dec-17 1748 NORLINDA DIVINAGRACIA UY Bd. Res. No. 94 dtd. Oct. 19, 2011 1-Jan-12 31-Dec-14 0325 NORLITO SALAO ANTONIO Bd. Res. No. 239 dtd. Dec. 4, 2015 1-Jan-16 31-Dec-18 3525 NORMA ARAO DAYAG Bd Res. No. 86 dtd. Mar. 31, 2016 31-Mar-16 31-Dec-18 1896 NORMA C. DETERA Bd. Res. No. 41(B) dtd. March 4, 2015 4-Mar-15 31-Dec-17 0801 NORMA E. GONZAGA Bd. Res. No. 130 dtd. August 11, 2015 1-Jan-16 31-Dec-18 0324 NORMA FALAR CEMINE - SALISE Bd. Res. No. 168 dtd. Oct. 22, 2012 1-Jan-13 31-Dec-15 0528 NORMA QUILALA-DANAO Bd. Res. No. 59 dtd. Mar. 18, 2008 18-Mar-08 31-Dec-10 2761 NORMA R. CUSTODIO Bd Res. No. 45 dtd. Sept. 04, 2007 4-Sep-07 31-Dec-09 Page 430 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of June 06, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS REFERENCE (BR NO. / DATE) VALIDITY From REMARKS To 1652 NORMA T. TACANG Bd. Res. No. 38 dtd. Mar. 6, 2009 6-Mar-09 31-Dec-11 3679 NORMAN ALIMBOYOGEN BAYSA Bd. Res. No. 97 dtd. Apr. 12, 2016 1-Jan-17 31-Dec-19 Br. Res. No. 94 dtd. July 8, 2015 8-Jul-15 31-Dec-17 3398 NORMITA A. CALAUNAN-DELOS SANTOS Bd Res. No. 150 dtd. Oct. 3, 2007 3-Oct-07 31-Dec-09 0375 NORMITA D. HOW Bd. Res. No. 62 dtd. Sept. 12, 2006 1-Jan-07 31-Dec-09 0206 NORMITA E. GALVEZ Bd. Res. No. 68 dtd. April 2, 2008 2-Apr-08 31-Dec-10 13-Aug-14 31-Dec-16 8-Jul-15 31-Dec-17 5822 NORMAN TORRES BANIEL 5530 NORMITA S. GONZALES 2020 NORWEL DELA CRUZ LABOG Bd. Res. No. 03 dtd. August 13, 2014 Bd. Res. No. 66 dtd. July 8, 2015 Cancelled effective Sept. 21, 2005 in favor of A. T. Abella & Co. (BOA Acc. No. 1687) 0876 NORWENA B. AMIT Page 431 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of June 06, 2016 APPROVAL REG. NO. 4937 NAME OF FIRM / PARTNERSHIPS NORYN BUSACAY BAGANO REFERENCE (BR NO. / DATE) VALIDITY From REMARKS To (Formerly: NORYN L. BUSACAY) 0980 NYMPHA G. TORRES Bd. Res. No. 342 dtd. Dec. 27, 2013 1-Jan-14 31-Dec-16 Bd. Res. No. 14 dtd. Jan. 30, 2009 30-Jan-09 31-Dec-11 Bd. Res. No. 129 dtd. Sept. 25, 2012 25-Sep-12 31-Dec-14 Bd. Res. No. 336 dtd. Dec. 27, 2013 1-Jan-14 31-Dec-16 Bd. Res. No. 235 dtd. December 4, 2015 1-Jan-16 31-Dec-18 Bd. Res. No. 131 dtd. Nov. 12, 2010 12-Nov-10 31-Dec-12 0713 O. HOWARD B. PALILEO 5148 OBEN JESUS BARONGO ALOBA 1177 OBERLEE SUBIDA CARABEO (Formerly: OBERLEE JULIAN SUBIDA) 0543 OCAMPO CASAÑAS & COMPANY 0737 OCAMPO, MENDOZA, LEONG, LIM & CO. OCAMPO, MENDOZA & CO.) 4824 OCENAR, OCENAR AND ASSOCIATES (Formerly: Page 432 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of June 06, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS (BR NO. / DATE) VALIDITY From Bd. Res. No. 250 dtd. Dec. 14, 2015 14-Dec-15 31-Dec-17 2677 ODSINADA, RIVERA & CO. Bd. Res. No. 42 dtd. March 28, 2011 28-Mar-11 31-Dec-13 Cancelled- Dissolution- 4163 OFELIA B. SURBAN Bd. Res. No. 140 dtd. July 18, 2008 18-Jul-08 31-Dec-10 2434 OFELIA C. FLORES Bd. Res. No. 186 dtd. Oct. 14, 2015 1-Jan-16 31-Dec-18 3027 OFELIA D. AOR Bd Res. No. 85 dtd. Sept. 11, 2007 11-Sep-07 31-Dec-09 2845 OFELIA E. MOLINA Bd Res. No. 226 dtd. December 1, 2015 1-Jan-16 31-Dec-18 4507 OFELIA I. SILANG Bd. Res. No. 24 dtd. Feb. 20, 2012 20-Feb-12 31-Dec-14 2923 OFELIA L. LAURESTA Bd Res. No. 64 dtd. Sept. 06, 2007 6-Sep-07 31-Dec-09 ODSINADA DIOSCORO & CO. ( Formerly: DIOSCORO 5090 OGUIS ODSINADA) REFERENCE REMARKS To 0111 OFELIA C. LACSON - MOINA Page 433 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of June 06, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS REFERENCE (BR NO. / DATE) VALIDITY From REMARKS To 3288 OFELIA MARQUEZ RIVERA Bd Res. No. 145 dtd. August 17, 2015 1-Jan-16 31-Dec-18 1463 OFELIA P. OROCEO Bd. Res. No. 225 dtd. Oct. 29, 2013 1-Jan-14 31-Dec-16 4602 OFELIA T. OLIVEROS Bd. Res. No. 39 dtd. Dec. 19, 2014 1-Jan-15 31-Dec-17 OFELIA T. OLIVEROS 1993 OLIVEROS, TEJADA & CO.) (Formerly: CANCELLED OLAÑO DUTERTE & ASSOCIATES Bd. Res. No. 185 dtd. Oct. 14, 2015 0014 (Formerly: OLAÑO, MALBAS, DUTERTE & CO.) 1-Jan-16 Approved for change name of partnership per BR No. 20 31-Dec-18 dtd. Jan. 23, 2008 Bd. Res. No. 139 dtd. October 27, 2009 27-Oct-09 31-Dec-11 Br. Res. No. 149 dtd. August 17, 2015 17-Aug-15 31-Dec-17 4316 OLIVIA G. SEVILLA Bd. Res. No. 23 dtd. Feb. 9, 2016 9-Feb-16 31-Dec-18 4070 OLIVIA P. KALAMBAKAL Bd. Res. No. 113 dtd. May 21, 2008 21-May-08 31-Dec-10 4650 OLGA C. TAVARES 5933 OLIVA AVEÑO BATAAN Page 434 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of June 06, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS (BR NO. / DATE) VALIDITY From 4722 OLIVIA PASIA GOMEZ Bd. Res. No.336 dtd. Dec. 27, 2013 27-Dec-13 31-Dec-15 1368 OLIVIA PRIETO-LEGASPI Bd. Res. No. 138 dtd. July 18, 2008 18-Jul-08 31-Dec-10 3657 OLIVIA R. CANO Bd Res. No. 09 dtd. Jan. 9, 2008 9-Jan-08 31-Dec-10 2587 OLIVIA R. CEA - MENDOZA Bd. Res. No. 121 dtd. July 24, 2015 1-Jan-16 31-Dec-18 Bd. Res. No. 223 dtd. Dec. 1, 2015 1-Jan-16 31-Dec-18 21-May-08 31-Dec-10 5290 OLLYGAR VON ALVARADO PALAY 4061 OMANA, CALATRAVA & CO. REFERENCE Bd. Res. No. 112 dtd. May 21, 2008 REMARKS To Bd. Res. No. 237 dtd. Oct. 29, 2013 1-Jan-14 Board Res. 54 Additional Partner Analyn P. Lim dated July 31-Dec-16 8, 2015 3781 ORLAN HIPOL MARIGMEN Bd. Res. No. 311 dtd. Dec. 27, 2013 1-Jan-14 31-Dec-16 4206 ORLAND S. VIOLAN Bd. Res. No. 150 dtd. Sept. 5, 2008 5-Sep-08 31-Dec-10 1023 OO & ASSOCIATES (Formerly: ONG, ORDOÑEZ AND ASSOCIATES) Page 435 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of June 06, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS REFERENCE (BR NO. / DATE) VALIDITY From REMARKS To 3112 ORLANDO ALABASTRO NAVELINO Bd Res. No. 28 dtd. Feb. 12, 2010 12-Feb-10 31-Dec-12 2816 ORLANDO BALAGOT BASALLO Bd Res. No. 63 dtd. March 6, 2013 6-Mar-13 31-Dec-15 4550 ORLANDO CATOLICO AGUILAN Bd. Res. No. 28 dtd. Feb. 20, 2012 20-Feb-12 31-Dec-14 3101 ORLANDO D. SICAT Bd Res. No. 94 dtd. Sept. 11, 2007 11-Sep-07 31-Dec-09 Bd Res. No. 284 dtd. Dec. 23, 2013 1-Jan-14 31-Dec-16 Br. Res. No. 88 dtd. July 8, 2015 8-Jul-15 31-Dec-17 0158 ORLANDO E. ONG 3680 ORLANDO OBATAY ESCABAS 5773 ORLANDO ORTALIZA CALUNDAN 0529 ORLANDO V. VERDE 5971 OSCAR ALQUIROZ SUBA Cancelled effective Feb. 12, 2010. Partner of Santos Verde San Juan & Bd. Res. No. 81 dtd. July 15, 2009 1-Jan-10 31-Dec-12 Associates (Approved per BR NO. 35 dtd. Feb. 12, 2010) Br. Res. No. 193 dtd. November 2, 2015 2-Nov-15 31-Dec-17 Page 436 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of June 06, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS REFERENCE (BR NO. / DATE) VALIDITY From REMARKS To 0391 OSCAR C. BASLAO 3641 OSCAR D. MEJIA Bd Res. No. 07 dtd. Jan. 9, 2008 9-Jan-08 31-Dec-10 0680 OSCAR FLORES SABADO Bd. Res. No. 65 dtd. May 5, 2009 1-Jan-10 31-Dec-12 2057 OSCAR LIWANAG ESPINOSA Bd. Res. No. 09 dtd. Feb. 2, 2015 2-Feb-15 31-Dec-17 Bd. Res. No. 249 dtd. Dec. 14, 2015 1-Jan-16 31-Dec-18 5260 OSCAR MANIQUIZ VIJANDRE 0575 OSCAR MANUEL AGPAOA Bd. Res. No. 04 dtd. Jan. 27, 2010 27-Jan-10 31-Dec-12 3336 OSCAR P. COSME Bd Res. No. 142 dtd. Sept. 27, 2007 27-Sep-07 31-Dec-09 4172 OSCAR R. TESORO Bd. Res. No. 141 dtd. July 18, 2008 18-Jul-08 31-Dec-10 2618 OSCAR S. GUZMAN Bd. Res. No. 107 dtd. April 12, 2016 12-Apr-16 31-Dec-18 Page 437 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of June 06, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS REFERENCE (BR NO. / DATE) VALIDITY From REMARKS To 0415 OSCAR S. VALLESCAS Bd. Res. No. 89 dtd. Nov. 10, 2006 1-Jan-07 31-Dec-09 3568 OSCAR SERRANO LABRADOR Bd Res. No. 09 dtd. Feb. 2, 2015 2-Feb-15 31-Dec-17 20-Feb-12 31-Dec-14 0010 OSCAR Y. NAVARRO 5032 OSEO GALUNO VILLARUEL, II Bd. Res. No. 30 dtd. Feb. 20, 2012 1863 OSIAS M. MERIOLES, JR. Bd. Res. No. 29 dtd. Jan 23, 2013 23-Jan-13 31-Dec-15 0421 OSLER T. AQUINO Bd. Res. No. 124 dtd. June 16, 2008 16-Jun-08 31-Dec-10 Bd. Res. No. 189 dtd. Oct. 24, 2012 24-Oct-12 31-Dec-14 Bd. Res. No. 323 dtd. Dec. 27, 2013 1-Jan-14 31-Dec-16 11-Aug-15 31-Dec-17 5166 OSMENIO R. GALAPATE 1517 OSMUNDO FERNANDO SALONGA, JR. 5874 OSMUNDO ORDIALES ABAYA, JR. Br. Res. No. 126 dtd. August 11, 2015 Page 438 Bd Res. No. 88 dtd. Mar. 31, 2016 31-Dec-18 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of June 06, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS REFERENCE (BR NO. / DATE) VALIDITY From REMARKS To 2510 OSWALDO C. SANTOS 2251 OSWALDO V. UMENGAN, JR. 3664 OWEN MAHINAY ONIDA 1-Jul-11 31-Dec-13 Bd. Res. No. 04 dtd. Jan. 26, 2015 26-Jan-15 31-Dec-17 1411 P.R. RAMOSO & CO. Bd. Res. No. 290 dtd. Dec. 23, 2013 1-Jan-14 31-Dec-16 3734 PABLITO J. ENANO Bd. Res. No. 28 dtd. Jan. 28, 2008 28-Jan-08 31-Dec-10 Bd. Res. No. 47 dtd. Dec. 29, 2014 1-Jan-15 31-Dec-17 Bd. Res. No.58 dtd. Mar. 23, 2010 23-Mar-10 31-Dec-12 P.F. TATUNAY & CO. 1929 0276 TATUNAY & CO.) CO.) Bd Res. No. 72 dtd. July 1, 2011 (DELA CRUZ (Formerly: DELA CRUZ TATUNAY YU & PACIENCIA B. MENDOZA PACIENCIA M. BURGOS) 4730 PACIFICO A. MARTINEZ, JR. (Formerly: 1591 PACIFICO M. MAGHARI, III Page 439 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of June 06, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS REFERENCE (BR NO. / DATE) VALIDITY From REMARKS 4486 PACITA HERNANDEZ CONTI Bd. Res. No. 273 dtd. Dec. 28, 2015 28-Dec-15 31-Dec-17 0326 PACITA JECIEL LLAMADO Bd. Res. No. 32 dtd. Mar. 2, 2007 2-Mar-07 31-Dec-09 3681 PACITA L. GARCIA Bd Res. No. 159 dtd. Sept. 27, 2013 1-Jan-14 31-Dec-16 0606 PACITA LEGASPI MORALES Bd. Res. No. 176 dtd. Oct. 13, 2015 1-Jan-16 31-Dec-18 3337 PACITA MARITANA TAN Bd Res. No. 199 dtd. November 2, 2015 1-Jan-16 31-Dec-18 1405 PACITA TRINIDAD ESGUERA Bd. Res. No. 67 dtd. May 5, 2009 5-May-09 31-Dec-11 3844 PADILLA LIBERATO BUENAVENTURA Bd. Res. No. 285 dtd. Dec. 23, 2013 1-Jan-14 31-Dec-16 1412 PADUA, AQUINO & CO. Bd. Res. No. 46 dtd. Jan. 28, 2008 28-Jan-08 31-Dec-10 To 0576 PACITA A. CASANOVA Page 440 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of June 06, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS 5614 PAGUIO, DUMAYAS AND ASSOCIATES 3845 PALERMO A. BAÑAGALE 5397 PALINSAD JIMENEZ & ASSOCIATES 2914 PANCHO JAMORA SIASON REFERENCE (BR NO. / DATE) VALIDITY From Br. Res. No. 12 dtd. February 2, 2015 REMARKS To 2-Feb-15 31-Dec-17 Bd. Res. No. 50 dtd. Jan. 28, 2008 28-Jan-08 31-Dec-10 Bd. Res. No. 14 dtd. Feb. 9, 2016 9-Feb-16 31-Dec-18 Bd Res. No. 123 dtd. August 28, 2013 28-Aug-13 31-Dec-15 Bd. Res. No. 03 dtd. August 13, 2014 13-Aug-14 31-Dec-16 4-Mar-09 31-Dec-11 0883 PANGANIBAN, SANIANO & CO. 5531 PAQUITO CENTENO VILLANUEVA, JR. 4369 PARALUMAN DIAZ ANDRES Bd. Res. No. 21 dtd. Mar. 4, 2009 0119 FELICIANO, SANTOS, BERNARDO AND COMPANY) 2015 1-Jan-16 With additional partners : MS. ALMIRA FRANCES A. CO and MELODEE R. LOPEZ Board Resolution 211 dated 31-Dec-18 Dec. 1, 2015 0131 PASCUAL, PASCUAL & CO. Bd. Res. No. 218 dtd. Dec. 1, 2015 1-Jan-16 31-Dec-18 PASCUAL, FELICIANO & CO. ( Formerly: PASCUAL, Bd. Res. No. 211 dtd. December 1, Page 441 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of June 06, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS 4874 PATERNO T. BANTILAN, JR. REFERENCE (BR NO. / DATE) VALIDITY From REMARKS To Bd. Res. No. 104 dtd. June 4, 2013 1-Jan-14 31-Dec-16 Bd Res. No. 50 dtd. Sept. 06, 2007 6-Sep-07 31-Dec-09 Bd. Res. No. 107 dtd. April 12, 2016 12-Apr-16 31-Dec-18 Bd. Res. No. 22 dtd. Feb. 2, 2015 2-Feb-15 31-Dec-17 Br. Res. No. 32 dtd. Feb. 9, 2016 9-Feb-16 31-Dec-18 Bd. Res. No. 72 dtd. June 5,2012 5-Jun-12 31-Dec-14 0577 PATROCINIO C. MANAOIS Bd. Res. No. 177 dtd. Oct. 13, 2015 1-Jan-16 31-Dec-18 1639 PATROCINIO G. PUDADERA, JR. Bd. Res. No. 63 dtd. Dec. 29, 2014 1-Jan-15 31-Dec-17 2805 PATRICIA D. DE OCAMPO 4789 PATRICIA RAE SICAT HAMOY 1984 PATRICIO CRUZ ABAÑO 6047 PATRICK DAVE DESALISA PERALTA 2295 PATRICK REYES HABLA 1062 PATROCINIA R. YU Page 442 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of June 06, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS REFERENCE (BR NO. / DATE) VALIDITY From REMARKS To 6150 PAUL ANGELO REFUGIO LIBUNAO Br. Res. No. 113 dtd. Apr. 19, 2016 19-Apr-16 31-Dec-18 5972 PAUL ANTHONY DELA FUENTE DE JESUS Br. Res. No. 193 dtd. November 2, 2015 2-Nov-15 31-Dec-17 Bd. Res. No. 95 dtd. April 12, 2016 12-Apr-16 31-Dec-18 Bd. Res. No. 09 dtd. Feb. 2, 2015 2-Feb-15 31-Dec-17 1348 PAUL NICOMEDES LOPEZ ROLDAN Bd. Res. No. 318 dtd. Dec. 27, 2013 1-Jan-14 31-Dec-16 3407 PAUL RIOTOTAR TAMAYO, JR. Bd Res. No. 272 dtd. December 28, 2015 1-Jan-16 31-Dec-18 Br. Res. No. 72 dtd. Mar. 28, 2016 28-Mar-16 31-Dec-18 Bd. Res. No. 139 dtd. July 18, 2008 18-Jul-08 31-Dec-10 1793 PAUL EJES NECESARIO 5079 PAUL JOHN DAQUEL BANUA 6104 PAULINA DUMALAY BUENAVENTURA 4150 PAULINA O. LLEGO Page 443 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of June 06, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS 0453 PAULINE GRACE TANSIONGCO BUÑOL 5330 PAULINETTE TIONG MADURAMENTE REFERENCE (BR NO. / DATE) VALIDITY From REMARKS To Bd. Res. No. 166 dtd. Sept. 27, 2013 1-Jan-14 31-Dec-16 Bd. Res. No. 206 dtd. November 2, 2015 1-Jan-16 31-Dec-18 Bd. Res. No. 137 dtd. Sept. 25, 2012 25-Sep-12 31-Dec-14 Bd. Res. No. 326 dtd. Dec. 27, 2013 27-Dec-13 31-Dec-15 Bd. Res. No. 148 dtd. December 21, 2009 21-Dec-09 31-Dec-11 Bd. Res. No. 270 dtd. Dec. 18, 2013 1-Jan-14 31-Dec-16 0981 PAULINO F. NOTARIO 3998 PAULINO S. PEDRONIO III 5479 PAULITA C. BALITA 4655 PAUSTO ESCOBER MARCELINO 1710 PAYABYAB, DAET, GABRIEL & CO. 3745 PAZ ABAYAN TY Page 444 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of June 06, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS REFERENCE (BR NO. / DATE) 2331 PAZ AND PAZ Bd. Res. No. 18 dtd February 9, 2016 2846 PAZ D. FAUSTINO 6162 PAZ V. LAURELES VALIDITY From REMARKS To 9-Feb-16 31-Dec-18 Bd Res. No. 22 dtd. December 19, 2014 29-Dec-14 31-Dec-16 Br. Res. No. 121 dtd. May 17, 2016 17-May-16 31-Dec-18 4030 PEDRO E. LAO Bd. Res. No. 10 dtd. Feb. 25, 2011 25-Feb-11 31-Dec-13 0310 PEDRO ELLAO MENDOZA Bd. Res. No. 09 dtd. Feb. 9, 2016 9-Feb-16 31-Dec-18 1573 PEDRO ENCORPORADO AMANDORON Bd. Res. No. 346 dtd. Dec. 27, 2013 1-Jan-14 31-Dec-16 1085 PEDRITO M. JUMAMOY 0113 PEDRO G. GAPAY Page 445 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of June 06, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS REFERENCE (BR NO. / DATE) 4286 PEDRO JORNALES HABANA Bd. Res. No. 312 dtd. Dec. 27, 2013 3083 PEDRO L. ROMULO VALIDITY From REMARKS To 1-Jan-14 31-Dec-16 Bd Res. No. 06 dtd. Jan. 27, 2010 27-Jan-10 31-Dec-12 0294 PEDRO N. SUSON Bd. Res. No. 08 dtd. August 13, 2014 13-Aug-14 31-Dec-16 3836 PEDRO NACPIL GONZALES Bd. Res. No. 34 dtd. Feb. 29, 2012 29-Feb-12 31-Dec-14 2553 PEDRO NEQUINTO FANDIÑOLA Bd. Res. No. 34 dtd. December 19, 2014 1-Jan-15 31-Dec-17 0607 PEDRO PEÑA GUERRERO Bd. Res. No. 220 dtd. Dec. 1, 2015 1-Jan-16 31-Dec-18 Bd. Res. No. 230 dtd. Oct. 29, 2013 1-Jan-14 31-Dec-16 0026 PEDRO R. CORONEL 0767 PEDRO RIVAS MANAYON, JR. Page 446 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of June 06, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS (BR NO. / DATE) VALIDITY From 3168 PEDRO S. A. GALANG Bd Res. No. 105 dtd. Sept. 14, 2007 14-Sep-07 31-Dec-09 3665 PEDRO S. PANUGAO Bd Res. No. 10 dtd. Jan. 9, 2008 9-Jan-08 31-Dec-10 2371 PELAGIA A. BELTRAN Bd. Res. No. 190 dtd. Oct. 14, 2015 1-Jan-16 31-Dec-18 2210 PELAYO TEODORO SANTAMARIA & CO. Bd. Res. No. 43 dtd. March 28, 2012 28-Mar-12 Bd. Res. No. 250 dtd. Dec. 14, 2015 1-Jan-16 31-Dec-18 2976 PELEGRIA DIONISIO ARCEO Bd Res. No. 229 dtd. Dec. 1, 2015 1-Jan-16 31-Dec-18 0933 PELEJO, PRIELA, ONGKINGCO SITON AND CO. Bd. Res. No. 51 dtd. March 28, 2011 28-Mar-11 31-Dec-13 5448 PELAYO, YU & CO. REFERENCE 0494 PELLEJERA AND TAMAYO Page 447 REMARKS To Cancelled- New partnership under Board Resolution No. 31-Dec-14 42 Teodoro Santamaria Canlas & Co. dated Dec. 29, 2014 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of June 06, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS 2637 PENAFRANCIA R. AURELLANO - GUINTU REFERENCE (BR NO. / DATE) VALIDITY From Bd. Res. No. 17 dtd. Jan. 29, 2007 REMARKS To 29-Jan-07 31-Dec-09 0579 PEPE C. GASPAR 0609 PEPE LABARRO CAILING Bd. Res. No. 164 dtd. Sept. 17, 2015 1-Jan-16 31-Dec-18 2560 PEPITA GUILLANO PUEO Bd. Res. No. 74 dtd. July 8, 2015 8-Jul-15 31-Dec-17 1178 PEPITO ALFONSO GONZALES Bd. Res. No. 273 dtd. Dec. 18, 2013 1-Jan-14 31-Dec-16 Bd. Res. No. 123 dtd. August 28, 2013 1-Jan-14 31-Dec-16 3908 PERCIVAL BALAGSO PERALTA Bd. Res. No. 08 dtd. Feb. 2, 2015 2-Feb-15 31-Dec-17 0285 PERCIVAL C. SALADO Bd. Res. No. 44 dtd. Aug. 31, 2007 31-Aug-07 31-Dec-09 4905 PEPITO TIONGCO CHAN Page 448 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of June 06, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS REFERENCE (BR NO. / DATE) VALIDITY From REMARKS To 0438 PERCIVAL P. SALADO, JR. 4382 PERCY GRAY BORRAS Bd. Res. No. 22 dtd. Mar. 4, 2009 4-Mar-09 31-Dec-11 0222 PEREZ, SESE, VILLA AND CO. Bd. Res. No. 10 dtd. Feb. 2, 2015 2-Feb-15 31-Dec-17 3189 PERFECTO LORENZO ENRIQUEZ Bd Res. No. 08 dtd. August 13, 2014 13-Aug-14 31-Dec-16 Br. Res. No. 72 dtd. Mar. 28, 2016 28-Mar-16 31-Dec-18 4712 PERFECTO SALUPEN LITAP, JR. Bd. Res. No. 11 dtd. Jan. 8, 2013 8-Jan-13 31-Dec-15 0802 PERFECTO V. IGAYA Bd. Res. No. 103 dtd. Sept. 14, 2007 14-Sep-07 31-Dec-09 4-Oct-10 31-Dec-12 6105 PERFECTO S. REAL 4820 PERFIRIA JANET CABANIT MENDOZA Bd. Res. No. 125 dtd. October 4, 2010 Page 449 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of June 06, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS REFERENCE (BR NO. / DATE) VALIDITY From REMARKS To Br. Res. No. 193 dtd. November 2, 2015 2-Nov-15 31-Dec-17 4308 PERLA A. ACOSTA Bd. Res. No. 164 dtd. Oct. 22, 2012 22-Oct-12 31-Dec-14 2208 PERLA B. ELUMBARING-PEREZ Bd. Res. No. 40 drd. Mar 9, 2009 9-Mar-09 31-Dec-11 2476 PERLA CALILUNG DIZON Bd. Res. No. 80 dtd. July 8, 2015 8-Jul-15 31-Dec-17 4508 PERLA L. GONZALES Bd. Res. No. 62 dtd. April 17, 2009 17-Apr-09 31-Dec-11 5960 PERLA M. SALVIEJO Br. Res. No. 175 dtd. October 13, 2015 13-Oct-15 31-Dec-17 Bd. Res. No. 64 dtd. Sept. 6, 2007 6-Sep-07 31-Dec-09 5973 PERJELYN JOY RUIZ GUTIERREZ 0327 PERLITA M. SANCHEZ-JONGKO 1285 PERLITA S. ABELA Page 450 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of June 06, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS (BR NO. / DATE) VALIDITY From Bd. Res. No. 40 dtd. March 28, 2011 28-Mar-11 31-Dec-13 Bd. Res. No. 163 dtd. Sept. 17, 2015 1-Jan-16 31-Dec-18 Bd. Res. No. 188 dtd. Oct. 29, 2013 1-Jan-14 31-Dec-16 Bd. Res. No. 134 dtd. August 11, 2015 11-Aug-15 31-Dec-17 Bd. Res. No. 04 dtd. Jan. 26, 2015 26-Jan-15 31-Dec-17 2444 PHILIP C. VELASCO Bd. Res. No. 77 dtd. Mar. 28, 2016 28-Mar-16 31-Dec-18 2273 PHILIP JOHN ENRICO LIWANAG GONZALES Bd. Res. No. 78 dtd. July 8, 2015 8-Jul-15 31-Dec-17 1019 PERPETUA M. RAMOS - CEZAR REFERENCE REMARKS To 2007 PETER C. RAPADA 5332 PETER OQUENDO TULIO 4215 PETER TAN ESTENAR 5069 PETERWILLE TAEZA CHUA 0282 PHILIP B. SANTOS & CO. (FORMERLY: PETRONILO S. SANTOS & CO./ P. SANTOS & CO.) Page 451 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of June 06, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS REFERENCE (BR NO. / DATE) VALIDITY From REMARKS To 1684 PHILIP M. ANYAYAHAN 5099 PHILIP MALLILLIN VERDILLO Bd. Res. No. 50 dtd.Dec. 29, 2014 1-Jan-15 31-Dec-17 6001 PHILIP MAMUCOD BONDOC Br. Res. No. 243 dtd. December 4, 2015 4-Dec-15 31-Dec-17 0263 PHOEBE P. MONTEFALCON Bd. Res. No. 37 dtd. Dec. 19, 2014 1-Jan-15 31-Dec-17 3107 PILAR I. VELASCO Bd Res. No. 95 dtd. Sept. 11, 2007 11-Sep-07 31-Dec-09 Bd. Res. No. 35 dtd. December 19, 2014 1-Jan-15 31-Dec-17 31-Mar-16 31-Dec-18 0223 PILAR TORRES-BANAAG 5157 PIO BONIFACIO CALUMPANG, JR. 0328 PIO DAYADAY DAGOOC Bd Res. No. 90 dtd. Mar. 31, 2016 Page 452 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of June 06, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS (BR NO. / DATE) VALIDITY From Br. Res. No. 161 dtd. September 17, 2015 17-Sep-15 31-Dec-17 Bd. Res. No. 344 dtd. Dec. 27, 2013 1-Jan-14 31-Dec-16 0332 PO, LAO, MARQUEZ, BENEDICTOS & CO. Bd. Res. No. 301 dtd. Dec. 27, 2013 1-Jan-14 31-Dec-16 POCULAN, AGUILAR, TINDOY, HECHANOVA 4523 (PATH) & CO. Bd. Res. No. 122 dtd. July 31, 2015 31-Jul-15 31-Dec-17 0961 POLICARPIO C. TOLENTINO Bd. Res. No. 49 dtd. Jan. 28, 2008 28-Jan-08 31-Dec-10 1369 POLICARPIO CANLAS PAMINTUAN, JR. Bd. Res. No. 08 dtd. August 13, 2014 13-Aug-14 31-Dec-16 5942 PIO S. KAIMO, JR. 1698 PLACIDA M. ORLINA REFERENCE REMARKS To 1818 PLACIDO E. MUÑOZ 0578 PLACIDO R. ALCOMENDRAS, JR. Page 453 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of June 06, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS 5591 POMPEYO ESTRADA REQUINTA, JR. REFERENCE (BR NO. / DATE) VALIDITY From REMARKS To Bd. Res. No. 33 dtd. Dec. 19, 2014 19-Dec-14 31-Dec-16 Bd. Res. No. 63 dtd. March 6, 2013 6-Mar-13 31-Dec-15 Bd. Res. No. 178 dtd. Oct. 29, 2013 29-Oct-13 31-Dec-15 4007 PORTHIA PISANO BULANHAGUI Bd. Res. No. 210 dtd. November 12, 2012 12-Nov-12 31-Dec-14 1553 POY FON (BENSON NG) T. NG Bd. Res. No. 265 dtd. Dec. 9, 2013 1-Jan-14 31-Dec-16 3587 PRAXIDES H. RAYTAN Bd Res. No. 189 dtd. Nov. 8, 2007 8-Nov-07 31-Dec-09 2135 PRECILLA NABO GONZAGA Bd. Res. No. 63 dtd. Dec. 29, 2014 1-Jan-15 31-Dec-17 4357 POMPEYO FELIPE REQUINTA 2090 POMPOSA DEBORAH C. ANDRES 5374 PONCIANO EDAL ADAG, JR. Page 454 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of June 06, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS 3852 PRECILLA P. BAÑADERA REFERENCE (BR NO. / DATE) VALIDITY From REMARKS To Bd. Res. No. 52 dtd.Feb. 01, 2008 1-Feb-08 31-Dec-10 Bd. Res. No. 33 dtd. Dec. 19, 2014 19-Dec-14 31-Dec-16 Bd. Res. No. 271 dtd. Dec. 18, 2013 1-Jan-14 31-Dec-16 4710 PRIMA ENARIO CANTIL Bd. Res. No. 163 dtd. Sept. 17, 2015 1-Jan-16 31-Dec-18 0204 PRIMITIVA B. PASCUAL Bd. Res. No. 68 dtd. May 5, 2009 5-May-09 31-Dec-11 2554 PRIMITIVO GARCIA GALANG Bd. Res. No. 47 dtd. March 12, 2015 12-Mar-15 31-Dec-17 1753 PRECIOSA V. CUNANAN 5592 PRECIOUS JUNIO ABUEL 1123 PRESTON V. BARBASA 0663 PRIMA B. GARCIA Page 455 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of June 06, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS REFERENCE (BR NO. / DATE) VALIDITY From REMARKS To 1619 PRIMO GASMIN BELTRAN Bd. Res. No. 34 dtd. March 3, 2015 3-Mar-15 31-Dec-17 2274 PRISCILA DIMALIBOT CHUA Bd. Res. No. 38 dtd. Feb. 11, 2016 11-Feb-16 31-Dec-18 4600 PRISCILA M. GUEVARA Bd. Res. No. 98 dtd. Sept. 22, 2009 22-Sep-09 31-Dec-11 0608 PRISCILA P. VALEROSO-GERVACIO Bd. Res. No. 176 dtd. Nov. 6, 2007 6-Nov-07 31-Dec-09 Br. Res. No. 36 dtd. Feb. 9, 2016 9-Feb-16 31-Dec-18 6068 PRISCILA QUINTELA ARPILLEDA 0610 PRISCILA S. ZARSUELO 0580 PRISCILLA AQUINO SISON Bd. Res. No. 08 dtd. August 13, 2014 13-Aug-14 31-Dec-16 0746 PRISCILLA BARTOLAZO CANICOSA Bd. Res. No. 231 dtd. Oct. 29, 2013 1-Jan-14 31-Dec-16 Page 456 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of June 06, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS REFERENCE (BR NO. / DATE) VALIDITY From REMARKS 3158 PRISCILLA D. PALER Bd Res. No. 104 dtd. Sept. 14, 2007 14-Sep-07 31-Dec-09 3988 PRISCILLA S. DIZON Bd. Res. No. 321 dtd. Dec. 27, 2013 1-Jan-14 31-Dec-16 0112 PROCESO E. PAG-ONG Bd. Res. No. 177 dtd. Oct. 30, 2008 30-Oct-08 31-Dec-10 3229 PRYDIX E. DIZON Bd Res. No. 121 dtd. Sept. 14, 2007 14-Sep-07 31-Dec-09 0002 PUNONGBAYAN & ARAULLO Bd. Res. No. 296 dtd. Dec. 29, 2015 1-Jan-16 Registration of Additional Partner: Sheryl Gardinier Llovido 31-Dec-18 as per Board Resolution No. 182 Dated October 14, 2015 5321 PURA MATABANG PARAYNO Bd. Res. No. 09 dtd. Feb. 9, 2016 9-Feb-16 31-Dec-18 5480 PURABELLA REYES AGRON Bd. Res. No. 326 dtd. Dec. 27, 2013 27-Dec-13 31-Dec-15 To 0264 PROCESA CAPINA-MAMBURAM Page 457 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of June 06, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS REFERENCE (BR NO. / DATE) VALIDITY From REMARKS 3219 PURIFICACION C. ANDRADA Bd Res. No. 118 dtd. Sept. 14, 2007 14-Sep-07 31-Dec-09 1868 PURIFICACION PAGUINTO FLORES Bd. Res. No. 22 dtd. December 19, 2014 1-Jan-15 31-Dec-17 2555 PURITA ALAURIN LIÑAN Bd. Res. No. 27 dtd. Jan. 23, 2013 23-Jan-13 31-Dec-15 1304 PURITA ARCA QUINTOS Bd. Res. No. 163 dtd. Sept. 27, 2013 1-Jan-14 31-Dec-16 Bd. Res. No. 05 dtd. August 13, 2014 13-Aug-14 31-Dec-16 To 0733 PURIFICACION A. DY 0982 PURITA A. FAJILAN 1538 PURUGGANAN & ASSOCIATES 4293 QUEVEDO, HILOTINA & CO. Page 458 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of June 06, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS REFERENCE (BR NO. / DATE) VALIDITY From REMARKS To 0674 QUEZADA, ADORA & CO. Bd. Res. No. 105 dtd. Apr. 12, 2016 12-Apr-16 31-Dec-18 1592 QUIANIA GENOGUIN TRINIDAD Bd. Res. No. 95 dtd. Apr. 12, 2016 1-Jan-17 31-Dec-19 0250 QUILAB, CABILIN BATO & CO. Bd. Res. No. 36A dtd. March 4, 2015 4-Mar-15 31-Dec-17 Br. Res. No. 255 dtd. December 14, 2015 14-Dec-15 31-Dec-17 1121 QUIRINO CHEONG GOTAUCO Bd. Res. No. 170 dtd. Sept. 27, 2013 1-Jan-14 31-Dec-16 1099 QUIRINO L. SULIT Bd. Res. No. 273 dtd. Dec. 18, 2013 1-Jan-14 3-Dec-16 4256 QUIRINO LAO LEE, JR. Bd. Res. No. 88 dtd. Oct. 11, 2011 11-Oct-11 31-Dec-13 6006 QUINSAY RADAM & CO. 0342 QUIRINO B. EROISA Page 459 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of June 06, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS REFERENCE (BR NO. / DATE) VALIDITY From REMARKS To 3846 QUIRINO LIM TEO Bd. Res. No. 09 dtd. Feb. 2, 2015 2-Feb-15 31-Dec-17 0996 QUIRINO PANTE PERVERA Bd. Res. No. 348 dtd. Dec. 27, 2013 1-Jan-14 31-Dec-16 0544 R L FERAER & ASSOCIATES Bd. Res. No. 258 dtd. Dec. 9, 2013 1-Jan-14 31-Dec-16 0132 R. R. TAN & ASSOCIATES Bd. Res. No. 105 dtd. July 14, 2015 1-Jan-16 31-Dec-18 0300 R. S. BERNALDO & ASSOCIATES Bd. Res. No. 259 dtd. December 14, 2015 1-Jan-16 31-Dec-18 1030 R. V. ENCONTRO AND COMPANY Bd. Res. No. 73 dtd. Nov. 3, 2006 ( For Partnerships) 3-Nov-06 Mr. Romeo Encontro executed affidavit of dissolution filed with SEC. Accredited as Sole Practitioner(Acc. No. 4217) 31-Dec-08 per BR No. 151 dtd. Sept. 5, 2008 1-Jan-14 Additional Partners: Gregorio Ibarra Sambrano, Jr. and 31-Dec-16 Vernilo Gliane Yu under Bd. Res. 11 dtd: Feb. 9, 2016 0037 R.F. MIRAVITE & COMPANY 0003 R.G. MANABAT & CO. CO.) (Formerly: MANABAT SANAGUSTIN & Bd. Res. No. 236 dtd. Oct. 29, 2013 Page 460 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of June 06, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS REFERENCE (BR NO. / DATE) VALIDITY From REMARKS To 4143 RAAMA DUNGOG JUNTILLA-RIVAS Bd. Res. No. 109 dtd. June 4, 2013 1-Jan-14 31-Dec-16 4247 RABBONI SENO TALABA Bd. Res. No. 300 dtd. Dec. 27, 2013 1-Jan-14 31-Dec-16 Bd. Res. No. 46 dtd. Dec. 29, 2014 1-Jan-15 31-Dec-17 Bd Res. No. 64 dtd. July 8, 2015 8-Jul-15 31-Dec-17 Bd. Res. No. 235 dtd. Dec. 4, 2015 1-Jan-16 31-Dec-18 0714 RACHEL S. VILLANUEVA-GO Bd. Res. No. 63 dtd. Dec. 29, 2014 1-Jan-15 31-Dec-17 3051 RACHEL TABAL ALZO Bd Res. No. 144 dtd. August 17, 2015 1-Jan-16 31-Dec-18 0467 RACHEL U. SICAT-SANTIAGO Bd. Res. No. 52 dtd. Mar. 23, 2010 23-Mar-10 31-Dec-12 5110 RACHEL ARICAYA PALMA 3084 RACHEL DEL ROSARIO DIZON 5326 RACHEL ROSETTE ESTUART SILVA Page 461 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of June 06, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS REFERENCE (BR NO. / DATE) VALIDITY From REMARKS To 1735 RACHEL VILLEGAS - YAP 5017 RACHELLE CATACUTAN TONGOL Bd. Res. No. 73 dtd. July 8, 2015 8-Jul-15 31-Dec-17 4859 RACHELLE M. IGNACIO Bd. Res. No. 03 dtd. February 8, 2011 8-Feb-11 31-Dec-13 Bd Res. No. 270 dtd. December 28, 2015 1-Jan-16 31-Dec-18 5572 RADEN TABUR TEJADA Bd. Res. No. 25 dtd. Dec. 19, 2014 19-Dec-14 31-Dec-16 5422 RAELYN TALIDONG TALIDONG Bd. Res. No. 277 dtd. Dec. 18, 2013 18-Dec-13 31-Dec-15 5900 RAFAEL CRISOSTOMO MATEO Br. Res. No. 129 dtd. August 11, 2015 11-Aug-15 31-Dec-17 2252 RAFAEL MOJICA DE JESUS, JR. Bd. Res. No. 22 dtd. Feb. 2, 2015 2-Feb-15 31-Dec-17 3044 RACQUEL L. JACOBE Page 462 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of June 06, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS 3771 RAFAEL S. GONZALES REFERENCE (BR NO. / DATE) VALIDITY From REMARKS To Bd. Res. No. 36 dtd. Jan. 28, 2008 28-Jan-08 31-Dec-10 3025 RAFAELITO CATIIS SOLANGON Bd. Res. No. 228 dtd. December 1, 2015 1-Jan-16 31-Dec-18 0947 RAFAELITO M. SOLIZA Bd. Res. No. 08 dtd. Feb. 2, 2015 02-Feb-15 31-Dec-17 5550 RAIZZA ARIZALA HOSTALERO Bd. Res. No. 23 dtd. Dec. 19, 2014 19-Dec-14 31-Dec-16 1966 RAJESH MICHAEL J. CORDOVA Bd. Res. No. 58 dtd. April 17, 2009 17-Apr-09 31-Dec-11 0673 RAFAEL, RAFAEL & ASSOCIATES 0582 RAFAELA T. DE LA CRUZ 2415 RAFAELA TARUC - ESCUADRO Page 463 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of June 06, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS REFERENCE (BR NO. / DATE) VALIDITY From REMARKS To 5008 RAJEWEN C. ZABALA Bd. Res. No. 17 dtd. Feb. 20, 2012 20-Feb-12 31-Dec-14 5389 RALLEN FAUSTINO GATDULA Bd. Res. No. 184 dtd. Oct. 14, 2015 1-Jan-16 31-Dec-18 5739 RALPH ANGELO KING RACELIS Br. Res. No. 84 dtd. July 8, 2015 8-Jul-15 31-Dec-17 Bd. Res. No. 40(A) dtd. March 4, 2015 4-Mar-15 31-Dec-17 Bd. Res. No. 05 dtd. Jan. 26, 2015 26-Jan-15 31-Dec-17 3413 RAMEL CUBILO GOLES Bd. Res. No. 202 dtd. November 2, 2015 1-Jan-16 31-Dec-18 4738 RAMER BUENAVENTURA INDINO Bd. Res. No. 160 dtd. Oct. 22, 2012 1-Jan-13 31-Dec-15 Br. Res. No. 108 dtd. Apr. 12, 2016 12-Apr-16 31-Dec-18 4629 RAM FLORES CAPAHI 5040 RAMCHELO CELESTE CUETO 6144 RAMIE KRISTINA FACUNDO BUYSER Page 464 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of June 06, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS REFERENCE (BR NO. / DATE) VALIDITY From REMARKS To 5335 RAMIL B. DE LOS REYES Bd. Res. No. 112 dtd. Apr. 19, 2016 19-Apr-16 31-Dec-18 6122 RAMIL TRIVINO TATLONGHARI Br. Res. No. 82 dtd. Mar. 31, 2016 31-Mar-16 31-Dec-18 4509 RAMIL V. GONZALES Bd. Res. No. 62 dtd. April 17, 2009 17-Apr-09 31-Dec-11 1877 RAMIR CATANDUANES ALINDOGAN Bd. Res. No. 74 dtd. July 8, 2015 8-Jul-15 31-Dec-17 Br. Res. No. 32 dtd. Feb. 9, 2016 9-Feb-16 31-Dec-18 1406 RAMON ALZOLA NAVARRO Bd. Res. No. 288 dtd. Dec. 23, 2013 1-Jan-14 31-Dec-16 0903 RAMON CHUA YAP Bd. Res. No. 195 dtd. Oct. 29, 2013 1-Jan-14 31-Dec-16 6048 RAMIRO TORRES GALANTO 0329 RAMON A. VALLEJERA Page 465 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of June 06, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS 4309 RAMON DIVINAGRACIA DELARIATE, JR. 0207 RAMON F. GARCIA & COMPANY 6132 RAMON FARISCAL CASTROVERDE 2652 RAMON L. TORRES REFERENCE (BR NO. / DATE) VALIDITY From Bd. Res. No. 05 dtd. Jan 26, 2009 26-Jan-09 Bd. Res. No. 10 dtd. August 13, 2014 1-Jan-15 REMARKS To 31-Dec-11 Additional Partner: Lilibeth I. Samonte under Board Res. 31-Dec-17 10 dated August 13, 2014 Br. Res. No. 83 dtd. Mar. 31, 2016 31-Mar-16 31-Dec-18 Bd. Res. No. 19 dtd. Jan. 31, 2007 31-Jan-07 31-Dec-09 Bd. Res. No. 08 dtd. Feb. 2, 2015 2-Feb-15 31-Dec-17 Bd Res. No. 34 dtd. Feb. 9, 2016 9-Feb-16 31-Dec-18 28-Mar-16 31-Dec-18 1864 RAMON M. VILLAFLORES 4897 RAMON M. QUIJANO 3186 RAMON M. RILLES 5308 RAMON MARINO MARTINEZ Bd. Res. No. 77 dtd. Mar. 28, 2016 Page 466 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of June 06, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS REFERENCE (BR NO. / DATE) VALIDITY From REMARKS To 4183 RAMON MELVIN ENCISO FULGENTES Bd. Res. No. 166 dtd. Sept. 27, 2013 1-Jan-14 31-Dec-16 0855 RAMON MONEDERA VELUZ Bd. Res. No. 213 dtd. Oct. 29, 2013 1-Jan-14 31-Dec-16 Bd. Res. No. 20 dtd. December 19, 2014 1-Jan-15 31-Dec-17 3408 RAMON TOGA QUITO Bd Res. No. 51 dtd. Dec. 29, 2014 29-Dec-14 31-Dec-16 4257 RAMONA V. PICA Bd. Res. No. 163 dtd. Oct. 28, 2008 28-Oct-08 31-Dec-10 2583 RAMONCITO D. MACARAIG Bd. Res. No. 81 dtd. July 15, 2009 1-Jan-10 31-Dec-12 2008 RAMON P. TUAZON 2386 RAMON PEÑAFLOR QUINDOZA 2484 RAMON S. TAJAN Page 467 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of June 06, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS REFERENCE (BR NO. / DATE) VALIDITY From REMARKS To 0175 RAMONITA Z. DE LEON 0468 RAMONITO DAYON PERNATO Bd. Res. No. 241 dtd. Dec. 4, 2015 1-Jan-16 31-Dec-18 Br. Res. No. 212 dtd. December 1, 2015 1-Dec-15 31-Dec-17 2120 RAMTEE REBADEO CHUA Bd. Res. No. 53 dtd. Dec 29, 2014 1-Jan-15 31-Dec-17 2924 RANDY BISA BLANZA Bd Res. No. 173 dtd. Sept. 21, 2015 21-Sep-15 31-Dec-17 4465 RANDY VILLASISTA ZAMORANOS Bd. Res. No. 70 dtd. July 8, 2015 8-Jul-15 31-Dec-17 5974 RANIEL RICO RAMILO Br. Res. No. 193 dtd. November 2, 2015 2-Nov-15 31-Dec-17 5361 RANIL DUTOSME MELGO Bd. Res. No. 132 dtd. August 11, 2015 1-Jan-16 31-Dec-18 5977 RAMOS MENDOZA, J. AND COMPANY Page 468 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of June 06, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS 3528 RAÑOLA, RATIO AND ASSOCIATES REFERENCE (BR NO. / DATE) VALIDITY From Bd Res. No. 87 dtd. April 16, 2013 REMARKS To 16-Apr-13 31-Dec-15 1928 RAÑOSA, ANDRADE, PRIETO & CO. 3300 RAPHAEL CALALANG MIGUEL Bd Res. No. 173 dtd. Sept. 21, 2015 1-Jan-16 31-Dec-18 2626 RAQUEL D. TRANGIA Bd. Res. No. 77 dtd. Mar. 28, 2016 28-Mar-16 31-Dec-18 2156 RAQUEL M. GALANZA Bd. Res. No. 95 dtd. April 17, 2013 17-Apr-13 31-Dec-15 3853 RAQUEL ZAMORA DELA PAZ Bd. Res. No. 267 dtd. Dec. 9, 2013 1-Jan-14 31-Dec-16 1736 RAUBEN CALAPARDO GONZAGA Bd. Res. No. 28 dtd. Feb. 20, 2012 20-Feb-12 31-Dec-14 0581 RAQUEL F. ESTRELLA Page 469 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of June 06, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS 3746 RAUL ARGULLA DOLIENTE REFERENCE (BR NO. / DATE) VALIDITY From REMARKS To Bd. Res. No. 193 dtd. Oct. 29, 2013 1-Jan-14 31-Dec-16 Bd. Res. No. 144 dtd. August 17, 2015 1-Jan-16 31-Dec-18 Bd. Res. No. 203 dtd. November 2, 2015 1-Jan-16 31-Dec-18 5386 RAUL CASTELO CALDERON Bd. Res. No. 207 dtd. November 2, 2015 1-Jan-16 31-Dec-18 2748 RAUL CUARTEROS ADDATU Bd Res. No. 46 dtd. Feb. 11, 2016 11-Feb-16 31-Dec-18 0808 RAUL E. GOLONG Bd. Res. No. 94 dtd. June 8, 2010 1-Jan-11 31-Dec-13 Bd Res. No. 144 dtd. Oct. 1, 2007 1-Oct-07 31-Dec-09 5249 RAUL C. ROQUE 3190 RAUL CABALLERO BUENO 0390 RAUL R. PARAGUYA 3344 RAUL SJ. DE GUZMAN Page 470 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of June 06, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS 6049 RAY ROSE SEVILLA LANDRITO REFERENCE (BR NO. / DATE) VALIDITY From REMARKS To Br. Res. No. 32 dtd. Feb. 9, 2016 9-Feb-16 31-Dec-18 Bd Res. No. 87 dtd. Mar. 31, 2016 31-Mar-16 31-Dec-18 5924 RAYMON CHRISTIAN FRANCISCO VELUZ Br. Res. No. 147 dtd. August 17, 2015 17-Aug-15 31-Dec-17 5910 RAYMOND ABAN VASQUEZ Br. Res. No. 139 dtd. August 14, 2015 14-Aug-15 31-Dec-17 5698 RAYMOND LACAP ZABAT Br. Res. No. 34(A) dtd. March 3, 2015 3-Mar-15 31-Dec-17 0743 RAYMOND ORPILLA SABADO Bd. Res. No. 67 dtd. July 8, 2015 1-Jan-16 31-Dec-18 0948 RAYMOND P. ROY Bd. Res. No. 27 dtd. Jan. 28, 2008 28-Jan-08 31-Dec-10 Br. Res. No. 119 dtd. May 5, 2016 5-May-16 31-Dec-18 3725 RAYDES C. ESCABUSA 6155 RAYMOND PORMENTO GAUTANE Page 471 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of June 06, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS REFERENCE (BR NO. / DATE) VALIDITY From REMARKS To 3289 RAYMUNDA VERGARA MIRANDA Bd Res. No. 79 dtd. Mar. 28, 2016 28-Mar-16 31-Dec-18 0583 RAYMUNDO MANUEL BUSTAMANTE Bd. Res. No. 63 dtd. Feb. 19, 2016 19-Feb-16 31-Dec-18 0202 RAYMUNDO CRUZ CAPISTRANO Bd. Res. No. 71 dtd. July 8, 2015 8-Jul-15 31-Dec-17 0188 RAYMUNDO LILOC DINOROG Bd. Res. No. 205 dtd. Oct. 29, 2013 1-Jan-14 31-Dec-16 3800 RAYMUNDO M. ABENOJA Bd. Res. No. 39 dtd. Jan. 28, 2008 28-Jan-08 31-Dec-10 1086 RAYMUNDO NUÑEZ AQUINO Bd. Res. No. 02 dtd. Jan. 26, 2015 26-Jan-15 31-Dec-17 4561 REAGAN PAMINTUAN DIAZ Bd. Res. No. 75 dtd. July 8, 2015 8-Jul-15 31-Dec-17 0983 RAYMUNDO L. LONTOC Page 472 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of June 06, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS REFERENCE (BR NO. / DATE) VALIDITY From REMARKS To 1939 REAR P. DORMITORIO 4351 REBECCA ALMOGUERA MACARAEG Bd. Res. No. 39 dtd. Dec 19, 2014 1-Jan-15 31-Dec-17 0886 REBECCA ARBIS ANGELES Bd. Res. No. 53 dtd. Dec. 29, 2014 1-Jan-15 31-Dec-17 Br. Res. No. 256 dtd. December 14, 2015 14-Dec-15 31-Dec-17 Bd. Res. No. 159 dtd. Sept. 27, 2013 1-Jan-14 31-Dec-16 5313 REBECCA FORRO BARTOCILLO Bd. Res. No. 227 dtd. Dec. 1, 2015 1-Jan-16 31-Dec-18 4806 REBECCA GONZALES ADRIANO Bd. Res. No. 118 dtd. Sept. 6, 2010 6-Sep-10 31-Dec-12 5185 REBECCA IBONES JACOB Bd. Res. No. 111 dtd. April 18, 2016 18-Apr-16 31-Dec-18 6014 REBECCA BILLONES REYES 1265 REBECCA C. MINODIN Page 473 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of June 06, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS REFERENCE (BR NO. / DATE) VALIDITY From REMARKS To 2774 REBECCA L. IBE Bd Res. No. 225 dtd. December 1, 2015 1-Jan-16 31-Dec-18 3526 REBECCA L. MACAPAGAL Bd Res. No. 54 dtd. Mar. 23, 2010 23-Mar-10 31-Dec-12 3617 REBECCA L. MADRID Bd Res. No. 09 dtd. Feb. 2, 2015 2-Feb-15 31-Dec-17 0159 REBECCA L. MENDOZA Bd. Res. No. 149 dtd. Sept. 5, 2008 5-Sep-08 31-Dec-10 2992 REBECCA LITERATUS PEÑARANDA Bd Res. No. 08 dtd. Feb. 2, 2015 2-Feb-15 31-Dec-17 3159 REBECCA M. DULFO Bd Res. No. 104 dtd. Sept. 14, 2007 14-Sep-07 31-Dec-09 2157 REBECCA R. RAMOS Bd. Res. No. 58 dtd. April 17, 2009 17-Apr-09 31-Dec-11 0949 REBECCA L. PASICARAN Page 474 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of June 06, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS REFERENCE (BR NO. / DATE) VALIDITY From REMARKS To 5929 RECHELLE MORALES FARAON Br. Res. No. 148 dtd. August 17, 2015 17-Aug-15 31-Dec-17 3377 RECHILDA REGAYA RECIERDO Bd Res. No. 79 dtd. July 8, 2015 8-Jul-15 31-Dec-17 5483 RECTO SORIANO LORENZO Bd. Res. No. 242 dtd. Dec. 4, 2015 1-Jan-16 31-Dec-18 5137 REDEN DE CASTRO ALMIRA Bd. Res. No. 164 dtd. Sept. 17, 2015 17-Sep-15 31-Dec-17 0338 REDENTOR GOZUN ROQUE Bd. Res. No. 163 dtd. Sept. 17, 2015 1-Jan-16 31-Dec-18 1063 REDENTOR MEDINA GAFFUD Bd. Res. No. 231 dtd. Oct. 29, 2013 1-Jan-14 31-Dec-16 2537 REDENTOR A. DELA TORRE 0015 REDOR, EMERSON & CO. Bd. Res. No. 106 dtd. Apr. 12, 2016 12-Apr-16 Page 475 Additional Partners: Rodrigo Badenas Niango, Jr. & Melissa Anne Moya Redor under Board Resolution No. 31-Dec-18 106 dated April 12, 2016 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of June 06, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS REFERENCE (BR NO. / DATE) VALIDITY From REMARKS To Cancelled in favor of J. V. Jimenez & Associates (BOA Acc. No. 2447 dtd. Nov. 10, 2006. 1663 REGIE V. ENRIQUEZ 5494 REGIENALD ESTRELLA ARTUZ Bd. Res. No. 355 dtd. Dec. 27, 2013 27-Dec-13 31-Dec-15 4965 REGINA ESTAREJA KIBIR Bd. Res. No. 84 dtd. April 16, 2013 1-Jan-14 31-Dec-16 2675 REGINALD S. MANALESE Bd. Res. No. 26 dtd. Feb. 19, 2007 19-Feb-07 31-Dec-09 4417 REGINO BARRIGA TAMBAGO, JR. Bd. Res. No. 34 dtd. December 19, 2014 1-Jan-15 31-Dec-17 3010 REGINO G. DOMINGO Bd Res. No. 83 dtd. Sept. 11, 2007 11-Sep-07 31-Dec-09 3772 REGINO MECATE GONZALES Bd. Res. No. 207 dtd. Oct. 29, 2013 1-Jan-14 31-Dec-16 0530 REGINO N. BALMORES Bd. Res. No. 88 dtd. August 13, 2012 13-Aug-12 31-Dec-14 Page 476 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of June 06, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS REFERENCE (BR NO. / DATE) VALIDITY From REMARKS To 4978 REINA A. BORINAGA-VASQUEZ Bd. Res. No. 99 dtd. Oct. 19, 2011 19-Oct-11 31-Dec-13 5186 REINELDA LEE LANGAMIN Bd. Res. No. 22 dtd. December 19, 2014 1-Jan-15 31-Dec-17 0611 REINERIO FLORES PESCASIOSA Bd. Res. No. 194 dtd. Oct. 24, 2012 01-Jan-13 31-Dec-15 4101 RELITO ALMERIA ESPADA Bd. Res. No. 202 dtd. Oct. 29, 2013 1-Jan-14 31-Dec-16 1664 REMBERTO S. SUICO Bd. Res. No. 134 dtd. Sept. 25, 2012 1-Jan-13 31-Dec-15 1388 REMEDIOS PLOMANTES DUMDUM Bd. Res. No. 08 dtd. August 13, 2014 13-Aug-14 31-Dec-16 4583 REMEDIOS ANDAYA CLAVERIA Bd. Res. No. 08 dtd. August 13, 2014 13-Aug-14 31-Dec-16 1318 REMEDIOS G. CAPARAS Page 477 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of June 06, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS REFERENCE (BR NO. / DATE) VALIDITY From REMARKS To 2881 REMEDIOS GONZALES VITUG Bd. Res. No. 219 dtd. December 1, 2015 1-Jan-16 31-Dec-18 1155 REMEDIOS HERNANDEZ REYES Bd. Res. No. 261 dtd. Dec.9, 2013 1-Jan-14 31-Dec-16 3325 REMEDIOS M. CABANILLA Bd Res. No. 138 dtd. Sept. 27, 2007 27-Sep-07 31-Dec-09 3113 REMEDIOS MALEJANA DUCUSIN Bd Res. No. 220 dtd. December 1, 2015 1-Jan-16 31-Dec-18 0489 REMEDIOS PAGINAG HISUG Bd. Res. No. 67 dtd. July 8, 2015 1-Jan-16 31-Dec-18 4310 REMEDIOS PULIDO BERAY-DANIEL Bd. Res. No. 05 dtd. Jan 26, 2009 26-Jan-09 31-Dec-11 4404 REMEDIOS SAN JUAN ESPIRITU Bd. Res. No. 116 dtd. July 24, 2015 24-Jul-15 31-Dec-17 4008 REMEDIOS TENORIO USI Bd. Res. No. 149 dtd. Sept. 9, 2013 1-Jan-14 31-Dec-16 Page 478 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of June 06, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS 0745 REMEDIOS V. TUAZON REFERENCE (BR NO. / DATE) VALIDITY From REMARKS To Bd. Res. No. 01 dtd. Jan. 9, 2008 9-Jan-08 31-Dec-10 Bd. Res. No. 230 dtd. Dec. 1, 2015 1-Jan-16 31-Dec-18 1593 REMIA CORDERO DAYON Bd. Res. No. 142 dtd. Sept. 25, 2012 1-Jan-13 31-Dec-15 1464 REMIE ACUNOD CALATRAVA Bd. Res. No. 109 dtd. June 4, 2013 4-Jun-13 31-Dec-15 1245 REMIGIA ABADIANO ALDAVE Bd. Res. No. 78 dtd. March 28, 2016 1-Jan-17 31-Dec-19 4534 REMIGIA ESCARILLA PANTOJA Bd. Res. No. 71 dtd. July 8, 2015 8-Jul-15 31-Dec-17 4516 REMIGIO LEAÑO WAN Bd. Res. No. 64 dtd. May 5, 2009 5-May-09 31-Dec-11 5294 REMELYN TANONG LUMABAO 1777 REMIGIO Z. NOCUM Page 479 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of June 06, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS REFERENCE (BR NO. / DATE) VALIDITY From REMARKS 5366 RENAN YOSORES SAGALES Bd. Res. No. 168 dtd. Sept. 27, 2013 27-Sep-13 31-Dec-15 4928 RENANTE P. LAZARTE Bd. Res. No. 63 dtd. April 26, 2011 26-Apr-11 31-Dec-13 To 3569 RENATO A. MANZANO Bd Res. No. 20 dtd. Feb. 9, 2016 9-Feb-16 31-Dec-18 4453 RENATO BESANA DIAMA Bd. Res. No. 55 dtd. Dec 29, 2014 1-Jan-15 31-Dec-17 0640 RENATO BORBONGA MAISOG Bd. Res. No. 26 dtd. Feb. 9, 2016 9-Feb-16 31-Dec-18 2218 RENATO CORPUZ LAGANGAN Bd. Res. No. 124 dtd. Oct. 1, 2010 1-Oct-10 31-Dec-12 4057 RENATO EDURIA TEJANO Bd. Res. No. 194 dtd. Nov. 2, 2015 2-Nov-15 31-Dec-17 1737 RENATO JABSON SAYAS Bd. Res. No. 80 dtd. July 8, 2015 8-Jul-15 31-Dec-17 Page 480 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of June 06, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS REFERENCE (BR NO. / DATE) VALIDITY From REMARKS To 3386 RENATO M. CABRAL Bd Res. No. 149 dtd. Oct. 3, 2007 3-Oct-07 31-Dec-09 3658 RENATO MARTIN REYES Bd Res. No. 154 dtd. Sept. 27, 2013 1-Jan-14 31-Dec-16 0586 RENATO MERCADO WAGE Bd. Res. No. 200 dtd. November 2, 2015 1-Jan-16 31-Dec-18 2372 RENATO MUÑOZ LETADA Bd. Res. No. 107 dtd. April 12, 2016 12-Apr-16 31-Dec-18 3724 RENATO RENON ALARIAO Bd Res. No. 50 dtd. Feb. 11, 2013 11-Feb-13 31-Dec-15 4723 RENATO URSUA DE PANO, JR. Bd. Res. No. 111 dtd. April 18, 2016 18-Apr-16 31-Dec-18 5238 RENDON PEREGIL GAMMAG Bd. Res. No. 194 dtd. November 2, 2015 1-Jan-16 31-Dec-18 2416 RENATO S. ANG Page 481 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of June 06, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS REFERENCE (BR NO. / DATE) VALIDITY From REMARKS To 4860 RENE BELARMINO CASTILLO Bd. Res. No. 34 dtd. December 19, 2014 19-Dec-14 31-Dec-16 5678 RENE C. CASONA Br. Res. No. 34 dtd. March 3, 2015 3-Mar-15 31-Dec-17 5242 RENE CELESTIAL AGUAS Bd. Res. No. 163 dtd. Sept. 17, 2015 1-Jan-16 31-Dec-18 Cancelled in favor of Zuñiga, Tupue & Co. which was accredited on Nov. 10, 2006 with accreditaiton No. 2506 0584 RENE G. ZUÑIGA 2584 RENE MAGLUPAY MIJARES Bd. Res. No. 176 dtd. Oct. 13, 2015 3726 RENE P. FLORES Bd Res. No. 24 dtd. Jan. 28, 2008 0311 RENE PALABRICA GARRIDO Bd. Res. No. 64 dtd. July 8, 2015 3782 RENE PAOLO P. PORCIUNCULA Bd. Res. No. 37 dtd. Jan. 28, 2008 Page 482 1-Jan-16 31-Dec-18 28-Jan-08 31-Dec-10 8-Jul-15 31-Dec-17 28-Jan-08 31-Dec-10 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of June 06, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS REFERENCE (BR NO. / DATE) VALIDITY From REMARKS To 0734 RENEMILL V. TIMARIO 3176 RENITA TRINIDAD G. ALBA Bd Res. No. 221 dtd. Dec. 1, 2015 1-Jan-16 31-Dec-18 5551 RENJAY LUGA SANTIAGO Bd. Res. No. 23 dtd. Dec. 19, 2014 19-Dec-14 31-Dec-16 1-Jan-16 31-Dec-18 19-Dec-14 31-Dec-16 8-Jul-15 31-Dec-17 26-Jan-15 31-Dec-17 1640 RENO J. VILLANUEVA 0389 REOLITO VILLACORTES LAO Bd. Res. No. 156 dtd. August 24, 2015 5573 RESAN OLAEZ SAGUIBO Bd. Res. No. 25 dtd. Dec. 19, 2014 5740 RESHELL MANTILLA ROJA Br. Res. No. 84 dtd. July 8, 2015 1554 RESTITUTO RUTA ADOREMUS Bd. Res. No. 05 dtd. JAN. 26, 2015 Page 483 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of June 06, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS 2873 RETCHELL D. MACABABBAD 5690 RETCHIE DELA CRUZ PASION 3972 RETCHYL A. GA-FAMINIANO REFERENCE (BR NO. / DATE) VALIDITY From REMARKS To Bd Res. No. 58 dtd. Sept. 06, 2007 6-Sep-07 31-Dec-09 Br. Res. No. 48 dtd. March 12, 2015 12-Mar-15 31-Dec-17 Bd. Res. No. 83 dtd. April 15, 2008 15-Apr-08 31-Dec-10 Bd. Res. No. 133 dtd. July 18, 2008 18-Jul-08 31-Dec-10 Bd. Res. No. 237 dtd. Dec. 4, 2015 1-Jan-16 31-Dec-18 Bd. Res. No. 128 dtd. July 18, 2008 18-Jul-08 31-Dec-10 Bd. Res. No. 50 dtd. Dec. 29, 2014 1-Jan-15 31-Dec-17 0768 REUBEN A. MANONGDO 0962 REVISINCIA M. BRIONES 5484 REX BUYOC PORRAS 4123 REX D. ESPIRITU 5059 REX SARAGA BONGABONG Page 484 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of June 06, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS 1967 REY EDUARDO T. DELOS REYES 5045 REY LIM CABUNGCAG REFERENCE (BR NO. / DATE) VALIDITY From REMARKS To Bd. Res. No. 72 dtd. Mar. 26, 2010 26-Mar-10 31-Dec-12 Bd. Res. No. 09 dtd. Feb. 2, 2015 2-Feb-15 31-Dec-17 Bd. Res. No. 52 dtd. Dec. 29, 2014 29-Dec-14 31-Dec-16 2-Feb-15 31-Dec-17 8-Jul-15 31-Dec-17 Bd Res. No. 235 dtd. December 4, 2015 1-Jan-16 31-Dec-18 Bd. Res. No. 276 dtd. December 29, 2015 1-Jan-16 31-Dec-18 Additional Partners: Refer to Board. Res. 333 dated Dec. 27, 2013 0840 REY T. LICAYAN 2454 REY ZOSAS LOZADA 5651 REYAN VELASQUEZ SAGANA Br. Res. No. 18 dtd. February 2, 2015 REYES GALANG KING AND COMPANY (Formerly: Bd. Res. No. 57 dtd. July 8, 2015 0224 VICENTE E. REYES & COMPANY) 3556 REYES, DIANO, TUMANDA & CO. 4782 REYES, TACANDONG & CO. Page 485 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of June 06, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS REFERENCE (BR NO. / DATE) VALIDITY From REMARKS To 2469 REYMUNDO CAPISTRANO CUTIA Bd. Res. No. 22 dtd. Feb. 2, 2015 2-Feb-15 31-Dec-17 3351 REYMUNDO R. GIRON, JR. Bd Res. No. 145 dtd. Oct. 3, 2007 3-Oct-07 31-Dec-09 3918 REYNALDO A. DEL ROSARIO Bd. Res. No. 67 dtd. April 2, 2008 2-Apr-08 31-Dec-10 0531 REYNALDO ALVARAN MORTEL cBd. Res. No. 226 dtd. Dec. 1, 2015 1-Jan-16 31-Dec-18 3018 REYNALDO APILADO AVILA Bd Res. No. 206 dtd. November 12, 2012 1-Jan-13 31-Dec-15 1465 REYNALDO B. GACOS Bd. Res. No. 35 dtd. Dec. 19, 2014 1-Jan-15 31-Dec-17 4615 REYNALDO DIAZ MABALAY Bd. Res. No. 117 dtd. May 5, 2016 5-May-16 31-Dec-18 1878 REYNALD D. AGUDO Page 486 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of June 06, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS REFERENCE (BR NO. / DATE) VALIDITY From REMARKS To 3547 REYNALDO DUQUE ULANGCO Bd Res. No. 71 dtd. July 8, 2015 8-Jul-15 31-Dec-17 3423 REYNALDO E. SESPEÑE Bd Res. No. 156 dtd. Oct. 8, 2007 8-Oct-07 31-Dec-09 4845 REYNALDO EBLAMO ESCOSIO Bd. Res. No. 248 dtd. Dec. 14, 2015 1-Jan-16 31-Dec-18 5035 REYNALDO ESTA DE GUZMAN Bd. Res. No. 72 dtd. July 8, 2015 8-Jul-15 31-Dec-17 1574 REYNALDO GONZALES ZABAT Bd. Res. No. 17 dtd. Feb. 2, 2015 2-Feb-15 31-Dec-17 2158 REYNALDO JUSAYAN GABAGAT Bd. Res. No. 05 dtd. Jan. 26, 2015 26-Jan-15 31-Dec-17 0877 REYNALDO G. SAN ANDRES 2556 REYNALDO M. CAPERIÑA Page 487 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of June 06, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS REFERENCE (BR NO. / DATE) VALIDITY From REMARKS To 2178 REYNALDO M. RODRIGUEZ 4641 REYNALDO MOLLENO ERAZO Bd. Res. No. 109 dtd. July 14, 2015 14-Jul-15 31-Dec-17 3999 REYNALDO PIMENTEL SOGUILON Bd. Res. No. 337 dtd. Dec. 27, 2013 1-Jan-14 31-Dec-16 2905 REYNALDO S. BIAG Bd Res. No. 62 dtd. Sept. 06, 2007 6-Sep-07 31-Dec-09 Bd. Res. No. 271 dtd. Dec. 28, 2015 1-Jan-16 31-Dec-18 Bd Res. No. 24 dtd. Feb. 9, 2016 9-Feb-16 31-Dec-18 Bd. Res. No. 227 dtd. Dec. 1, 2015 1-Jan-16 31-Dec-18 28-Aug-13 31-Dec-15 4826 REYNALDO TORON GULANE 3352 REYNALDO ZETA TESORO 5485 REYNANTE P. AGPAOA 4668 REYNANTE SAB-IT VENTURA Bd. Res. No. 127 dtd. August 28, 2013 Page 488 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of June 06, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS REFERENCE (BR NO. / DATE) VALIDITY From REMARKS To 1916 REYNOLD L. JORING 1865 REYSALINA M. JIZ DE ORTEGA Bd. Res. No. 77 dtd. July 8, 2015 8-Jul-15 31-Dec-17 5980 RHEA GALLANO DIANO Br. Res. No. 213 dtd. December 1, 2015 1-Dec-15 31-Dec-17 3509 RHENEIR PARAN MORA Bd Res. No. 248 dtd. December 14, 2015 1-Jan-16 31-Dec-18 Br. Res. No. 95 dtd. July 8, 2015 8-Jul-15 31-Dec-17 4704 RHODEL BUENO SALVADOR Bd. Res. No. 203 dtd. Oct. 29, 2012 1-Jan-13 31-Dec-15 1879 RHODORA DE GUZMAN KAPUNAN Bd. Res. No. 08 dtd. Feb. 2, 2015 2-Feb-15 31-Dec-17 1021 RHEA C. METUA 5831 RHODA J. CADAMPOG Page 489 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of June 06, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS REFERENCE (BR NO. / DATE) VALIDITY From REMARKS To 2322 RHODORA G. GIORLA Bd. Res. No. 20 dtd. December 19, 2014 1-Jan-15 31-Dec-17 0641 RHODORA L. ONGCO Bd. Res. No. 81 dtd. July 8, 2015 8-Jul-15 31-Dec-17 Br. Res. No. 129 dtd. August 11, 2015 11-Aug-15 31-Dec-17 1407 RHODORA M. ROMERA 5901 RHODORA MATEO ALEJANDRO 3142 RHODORA P. CASAS Bd. Res. No. 242 dtd. Dec. 4, 2015 1-Jan-16 31-Dec-18 2323 RHODORA P. GUTIERREZ Bd. Res. No. 119 dtd. July 24, 2015 24-Jul-15 31-Dec-17 2653 RHUFEL TORIO PASION Bd. Res. No. 234 dtd. Dec. 28, 2012 1-Jan-13 31-Dec-15 1389 RIA A. CASUNCAD Page 490 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of June 06, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS 5050 RIA BIANCA HERRERA YAP REFERENCE (BR NO. / DATE) VALIDITY From REMARKS To Bd. Res. No. 58 dtd. April 13, 2012 13-Apr-12 31-Dec-14 Bd. Res. No. 133 dtd. August 11, 2015 11-Aug-15 31-Dec-17 5774 RIA MERTO DIZON Br. Res. No. 88 dtd. July 8, 2015 8-Jul-15 31-Dec-17 5925 RIAN CEASAR POLINIO SOLIMAN Br. Res. No. 147 dtd. August 17, 2015 17-Aug-15 31-Dec-17 5812 RICAMAE PASCUAL ZULAYBAR Br. Res. No. 93 dtd. July 8, 2015 8-Jul-15 31-Dec-17 5336 RICARDO A. TUASON Bd. Res. No. 112 dtd. Apr. 19, 2016 19-Apr-16 31-Dec-18 4807 RICARDO ALONSAGAY AGGABAO Bd. Res. No. 239 dtd. Dec. 4, 2015 1-Jan-16 31-Dec-18 Bd. Res. No. 115 dtd. Sept. 6, 2010 6-Sep-10 31-Dec-12 2557 RIA CATACUTAN RILLORTA 0769 RICARDO ANTONIO VIDAMO Page 491 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of June 06, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS REFERENCE (BR NO. / DATE) VALIDITY From REMARKS To 1349 RICARDO FALLAR RODEO Bd. Res. No. 20 dtd. Mar. 4, 2009 4-Mar-09 31-Dec-11 2915 RICARDO FLORENCIO LANTIN ONA, II Bd Res. No. 91 dtd. June 8, 2010 8-Jun-10 31-Dec-12 2661 RICARDO G. YAP Bd. Res. No. 21 dtd. Jan. 31, 2007 31-Jan-07 31-Dec-09 3618 RICARDO GANUT BAJAO Bd Res. No. 120 dtd. Sept. 6, 2010 1-Jan-11 31-Dec-13 0612 RICARDO INDON ISIDRO Bd. Res. No. 323 dtd. Dec. 27, 2013 1-Jan-14 31-Dec-16 2121 RICARDO J. EGUICO, JR. Bd. Res. No. 80 dtd. July 8, 2015 8-Jul-15 31-Dec-17 3432 RICARDO L. YABUT Bd Res. No. 157 dtd. Oct. 8, 2007 8-Oct-07 31-Dec-09 1866 RICARDO G. CORONADO Page 492 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of June 06, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS 1699 RICARDO M. HARINA REFERENCE (BR NO. / DATE) VALIDITY From REMARKS To Bd. Res. No. 159 dtd. Sept. 27, 2013 1-Jan-14 31-Dec-16 5307 RICARDO MARQUEZ DE GUZMAN Bd. Res. No. 190 dtd. Oct. 14, 2015 1-Jan-16 31-Dec-18 5975 RICARDO MATEO RIVERA, JR. Br. Res. No. 193 dtd. November 2, 2015 2-Nov-15 31-Dec-17 Bd Res. No. 04 dtd. Jan. 9, 2008 9-Jan-08 31-Dec-10 Bd Res. No. 68 dtd. Sept. 06, 2007 6-Sep-07 31-Dec-09 3619 RICARDO O. SUBA 0185 RICARDO R. ANDO 2435 RICARDO R. MARTILLANA 1812 RICARDO S. BAGNES 2957 RICARDO S. DIZON Page 493 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of June 06, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS REFERENCE (BR NO. / DATE) VALIDITY From REMARKS 3034 RICARDO SADUESTE SABATER Bd Res. No. 47 dtd. March 12, 2015 12-Mar-15 31-Dec-17 3108 RICARDO V. PEÑERO Bd Res. No. 95 dtd. Sept. 11, 2007 11-Sep-07 31-Dec-09 1925 RICARDO Y. DANLAG, JR. Bd. Res. No. 27 dtd. Mar. 4, 2009 4-Mar-09 31-Dec-11 0929 RICARDO Y. MAGAT Bd. Res. No. 67 dtd. April 26, 2011 26-Apr-11 31-Dec-13 4197 RICHARD ESPAÑOLA BANDOJA Bd. Res. No. 157 dtd. Sept. 27, 2013 27-Sep-13 31-Dec-15 0950 RICHARD FRANCISCO ESTRADA Bd. Res. No. 266 dtd. Dec. 9, 2013 1-Jan-14 31-Dec-16 To 1933 RICARDO S. ROQUEZA 0382 RICARDO Y. VARGAS Page 494 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of June 06, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS 4683 RICHARD JESS C. CUSTODIO 5007 RICHARD LIZASO FELICIDARIO 1370 RICHARD MARTIR KING REFERENCE (BR NO. / DATE) VALIDITY From REMARKS To Bd. Res. No. 19 dtd. January 28, 2010 28-Jan-10 31-Dec-12 Bd. Res. No. 17 dtd. Feb. 20, 2012 20-Feb-12 31-Dec-14 1-Jan-14 31-Dec-16 Bd. Res. No. 124 dtd. August 28, 2013 5552 RICHARD MOLINO MISA Bd. Res. No. 23 dtd. Dec. 19, 2014 19-Dec-14 3570 RICHARD P. RIVAMONTE Bd Res. No. 187 dtd. Nov. 8, 2007 8-Nov-07 31-Dec-09 4216 RICHARD PEREZ DANIOT Bd. Res. No. 104 dtd. June 4, 2013 1-Jan-14 31-Dec-16 1020 RICHARD ROMERO DEVANADERA Bd. Res. No. 110 dtd. July 14, 2015 14-Jul-15 31-Dec-17 2719 RICHARD TAOC BELARMINO Bd. Res. No. 286 dtd. Dec. 23, 2013 1-Jan-14 31-Dec-16 Page 495 31-Dec-16 CANCELLED LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of June 06, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS 3791 RICHARD V. FERNANDEZ REFERENCE (BR NO. / DATE) VALIDITY From REMARKS To Bd. Res. No. 38 dtd. Jan. 28, 2008 28-Jan-08 31-Dec-10 Bd. Res. No. 122 dtd. August 28, 2013 1-Jan-14 31-Dec-16 6081 RICHELDA BORJA OSEA Br. Res. No. 52 dtd. Feb. 18, 2016 18-Feb-16 31-Dec-18 5838 RICHMON PUSOD HICBAN Br. Res. No. 96 dtd. July 8, 2015 8-Jul-15 31-Dec-17 0819 RICHEL M. DIGUENO-MENDOZA 0261 RICHEL ROJAS OKIT 3471 RICHMOND FERDINAND G. DEL ROSARIO Bd Res. No. 165 dtd. Oct. 17, 2007 17-Oct-07 31-Dec-09 4495 RICKY ALILAYEN SIA Bd. Res. No. 55 dtd. Dec. 29, 2014 1-Jan-15 31-Dec-17 Br. Res. No. 87 dtd. July 8, 2015 8-Jul-15 31-Dec-17 5764 RICKY CASTILLON SUAN Page 496 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of June 06, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS REFERENCE (BR NO. / DATE) VALIDITY From REMARKS To 5725 RICKY GO ALMASA Br. Res. No. 82 dtd. July 8, 2015 8-Jul-15 31-Dec-17 0744 RICKY MANIS LINA Bd. Res. No. 155 dtd. August 24, 2015 1-Jan-16 31-Dec-18 5553 RICKY SALASINAS GARAY Bd. Res. No. 23 dtd. Dec. 19, 2014 19-Dec-14 31-Dec-16 2619 RICO GAÑGAN PENAMANTE Bd. Res. No. 106 dtd. Aug. 3, 2010 3-Aug-10 31-Dec-12 0585 RICO M. TAN Bd. Res. No. 318 dtd. Dec. 27, 2013 1-Jan-14 31-Dec-16 2897 RICO VILLAREZ BISCOCHO Bd Res. No. 210 dtd. November 12, 2012 12-Nov-12 31-Dec-14 Br. Res. No. 59 dtd. Feb. 19, 2016 19-Feb-16 31-Dec-18 1129 RICO J. DE GUZMAN 6085 RIEL G. EVANGELISTA Page 497 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of June 06, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS 5064 RIEL GAYAWON ABEJERO REFERENCE (BR NO. / DATE) VALIDITY From REMARKS To Bd. Res. No. 63 dtd. Dec. 29, 2014 1-Jan-15 31-Dec-17 4616 RIMON PATRICK SYJUCO ALONZO Bd. Res. No. 79 dtd. July 8, 2015 8-Jul-15 31-Dec-17 0488 RINA GONZALES GLORIANI Bd. Res. No. 241 dtd. Dec. 4, 2015 1-Jan-16 31-Dec-18 2253 RINA LOURDES P. JOCSON Bd. Res. No. 60 dtd. Dec. 29, 2014 1-Jan-15 31-Dec-17 1653 RIO JOY A. CALIGUIRAN Bd. Res. No. 77 dtd. July 8, 2015 8-Jul-15 31-Dec-17 0930 RITA GO TAN Bd. Res. No. 155 dtd. Sept. 27, 2013 1-Jan-14 31-Dec-16 Bd. Res. No. 227 dtd. Dec. 28, 2012 1-Jan-13 31-Dec-15 4852 RITA N. MANANSALA 2296 RITA P. PORTICOS - NAMOC Page 498 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of June 06, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS 3764 RITA S. VILLAMAYOR REFERENCE (BR NO. / DATE) VALIDITY From REMARKS To Bd. Res. No. 272 dtd. Dec. 18, 2013 1-Jan-14 31-Dec-16 4861 RITCHE C. MAGA Bd. Res. No. 03 dtd. February 8, 2011 8-Feb-11 31-Dec-13 6086 RITCHELLE RUBY MACASO BATALLA Br. Res. No. 59 dtd. Feb. 19, 2016 19-Feb-16 31-Dec-18 1002 RITA ZENAIDA F. MIGUEL - GARSUTA 0984 RITCHIEL B. AGBUYA 5760 RITOREY TORRES DIARON Br. Res. No. 86 dtd. July 8, 2015 8-Jul-15 31-Dec-17 5383 RITZ ARRIESGADO PASCUA Bd. Res. No. 242 dtd. Dec. 4, 2015 1-Jan-16 31-Dec-18 Bd. Res. No. 301 dtd. Dec. 27, 2013 1-Jan-14 31-Dec-16 0133 RIVERA, VELASCO AND ASSOCIATES Page 499 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of June 06, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS REFERENCE (BR NO. / DATE) VALIDITY From REMARKS To 5987 RIZA LOBITAÑA ALONDAY Br. Res. No. 214 dtd. December 1, 2015 1-Dec-15 31-Dec-17 5549 RIZA PARICO AÑASCO Bd. Res. No. 23 dtd. Dec. 19, 2014 19-Dec-14 31-Dec-16 Bd. Res. No. 163 dtd. Sept. 17, 2015 17-Sep-15 31-Dec-17 3345 RIZALDY RUBIO MARTIN Bd Res. No. 164 dtd. Sept. 17, 2015 1-Jan-16 31-Dec-18 3757 RIZALINA DOLOJAN CARANDANG Bd. Res. No. 31 dtd. Jan. 28, 2008 28-Jan-08 31-Dec-10 3210 RIZALINO ALVAREZ SANTOS Bd Res. No. 23 dtd. Feb. 9, 2016 9-Feb-16 31-Dec-18 4586 RIZAL C. AMBANTA 0613 RIZALDY P. ZAMORA 0664 RIZALINO B. CUÑA Page 500 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of June 06, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS 2417 RIZALITO LIGASA DONIO REFERENCE (BR NO. / DATE) VALIDITY From REMARKS To Bd. Res. No. 341 dtd. Dec. 27, 2013 1-Jan-14 31-Dec-16 6156 RIZALYN DAVID PAJARILLO Br. Res. No. 119 dtd. May 5, 2016 5-May-16 31-Dec-18 5375 RIZZA FRANES WELGAS Bd. Res. No. 178 dtd. Oct. 29, 2013 29-Oct-13 31-Dec-15 Bd. Res. No. 05 dtd. August 13, 2014 13-Aug-14 31-Dec-16 Bd. Res. No. 165 dtd. Sept. 17, 2015 1-Jan-16 31-Dec-18 Bd. Res. No. 39 dtd. Dec. 19, 2014 1-Jan-15 31-Dec-17 6112 ROBERT BOKO NAVAREZ Br. Res. No. 73 dtd. Mar. 28, 2016 28-Mar-16 31-Dec-18 1000 ROBERT CABRERA DIONES Bd. Res. No. 229 dtd. Oct. 29, 2013 1-Jan-14 31-Dec-16 1195 ROA & ASSOCIATES 5314 ROANN KENNETH BOLESA AGUIRRE 1555 ROBERT BARILE TAN Page 501 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of June 06, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS 3124 ROBERT DAVID FERRER REFERENCE (BR NO. / DATE) VALIDITY From REMARKS To Bd Res. No. 81 dtd. July 8, 2015 8-Jul-15 31-Dec-17 Bd. Res. No. 30 dtd. Mar. 2, 2007 2-Mar-07 31-Dec-09 5679 ROBERT SISON ARELLANO Br. Res. No. 34 dtd. March 3, 2015 3-Mar-15 31-Dec-17 5806 ROBERTA MATEO CORREA Br. Res. No. 92 dtd. July 8, 2015 8-Jul-15 31-Dec-17 12-May-08 31-Dec-10 0376 ROBERT G. YU 2689 ROBERT L. BAGALACSA 4058 ROBERTO A. CAPILI Bd. Res. No. 109 dtd. May 12, 2008 3424 ROBERTO ALANO RILLO Bd. Res. No. 141 dtd. August 14, 2015 1-Jan-16 31-Dec-18 Br. Res. No. 31 dtd. Feb. 9, 2016 9-Feb-16 31-Dec-18 6038 ROBERTO ALVAREZ ALCANTARA Page 502 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of June 06, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS REFERENCE (BR NO. / DATE) 4085 ROBERTO ANGELES CASTILLO Bd. Res. No. 90 dtd. April 16, 2013 3926 ROBERTO B. CAMELLO Bd. Res. No. 39(A) dtd. March 4, 2015 VALIDITY From REMARKS To 16-Apr-13 31-Dec-15 4-Mar-15 31-Dec-17 15-Apr-16 31-Dec-18 0789 ROBERTO B. PAQUEO 3451 ROBERTO BALBOA ALCARAZ Bd. Res. No. 110 dtd. Apr. 15, 2016 1985 ROBERTO C. CRUZ Bd. Res. No. 77 dtd. July 8, 2015 8-Jul-15 31-Dec-17 1722 ROBERTO C. LEONG Bd. Res. No. 39(A) dtd. March 4, 2015 4-Mar-15 31-Dec-17 4541 ROBERTO CASTILLO ANDRES Bd Res. No. 88 dtd. Mar. 31, 2016 31-Mar-16 31-Dec-18 1444 ROBERTO DALANON ESTRELLA Bd. Res. No. 97 dtd. Apr. 12, 2016 12-Apr-16 31-Dec-18 Page 503 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of June 06, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS REFERENCE (BR NO. / DATE) VALIDITY From REMARKS To 3035 ROBERTO ESTEBAN DE LEON Bd Res. No. 104 dtd. June 4, 2013 1-Jan-14 31-Dec-16 0271 ROBERTO FORTUN VILLANUEVA Bd. Res. No. 21 dtd. December 19, 2014 1-Jan-15 31-Dec-17 3554 ROBERTO G. GONZALES Bd Res. No. 74 dtd. July 8, 2015 8-Jul-15 31-Dec-17 Bd. Res. No. 334 dtd. Dec. 27, 2013 1-Jan-14 31-Dec-16 1685 ROBERTO PERALTA KEYSER Bd. Res. No. 324 dtd. Dec. 27, 2013 1-Jan-14 31-Dec-16 2983 ROBERTO R. DIONISIO Bd Res. No. 79 dtd. Sept. 11, 2007 11-Sep-07 31-Dec-09 2558 ROBERTO J. DE CASTRO 1122 ROBERTO L. HINOLAN 0735 ROBERTO L. TORRES Page 504 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of June 06, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS REFERENCE (BR NO. / DATE) VALIDITY From REMARKS To 3588 ROBERTO RASE MONTEMAYOR Bd Res. No. 04 dtd. Jan. 27, 2016 27-Jan-16 31-Dec-18 1969 ROBERTO ROMEY REJANO Bd. Res. No. 107 dtd. July 14, 2015 14-Jul-15 31-Dec-17 2045 ROBERTO SAN ANDRES DILINO Bd. Res. No. 40 dtd. Dec 19, 2014 1-Jan-15 31-Dec-17 0830 ROBERTO TIBAY OLETA Bd. Res. No. 47 dtd. March 12, 2015 12-Mar-15 31-Dec-17 4562 ROBERTO VALENTE ORCAJADA Bd. Res. No. 40 (A) dtd. March 4, 2015 4-Mar-15 31-Dec-17 4995 ROBERTO VALLENO JACELA Bd. Res. No. 41 dtd. Dec. 19, 2014 1-Jan-15 31-Dec-17 5489 ROBIN ANG LEE Bd. Res. No. 354 dtd. Dec. 27, 2013 27-Dec-13 31-Dec-15 1-Jan-16 31-Dec-18 0295 ROBINSON DANGCALAN BERHAY, JR. Bd. Res. No. 132 dtd. August 11, 2015 Page 505 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of June 06, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS REFERENCE (BR NO. / DATE) VALIDITY From REMARKS To Br. Res. No. 256 dtd. December 14, 2015 14-Dec-15 31-Dec-17 1880 RODANTE M. PANGAN Bd. Res. No. 117 dtd. Sept. 19, 2012 19-Sep-12 31-Dec-14 2021 RODEL MANIPOL MONTESA Bd. Res. No. 34 dtd. December 19, 2014 1-Jan-15 31-Dec-17 0587 RODEL TADENA LOPICO Bd. Res. No .206 dtd. Oct. 29, 2013 1-Jan-14 31-Dec-16 2461 RODELIO A. SILVA Bd. Res. No.164 dtd. Oct. 28, 2008 1-Jan-09 31-Dec-11 0148 RODELIO B. ARELLANO Bd. Res. No. 07 dtd. Jan. 26, 2009 26-Jan-09 31-Dec-11 2179 RODELIO DELA CRUZ PARAFINA Bd. Res. No. 71 dtd. June 5, 2012 5-Jun-12 31-Dec-14 3609 RODELIO E. TORRES Bd Res. No. 03 dtd. Jan. 9, 2008 9-Jan-08 31-Dec-10 6015 ROCHELLE HESARZA TORIO Page 506 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of June 06, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS REFERENCE (BR NO. / DATE) 4790 RODELITO BERNARDINO CRUZ Bd. Res. No. 114 dtd. Sept. 6, 2010 5337 RODERICK TIAMA ENRIQUEZ VALIDITY From REMARKS To 6-Sep-10 31-Dec-12 Bd. Res. No. 131 dtd. August 28, 2013 28-Aug-13 31-Dec-15 4617 RODERICO TARUC SANTOS Bd. Res. No. 33 dtd. Feb. 29, 2012 29-Feb-12 31-Dec-14 3498 RODIEL CRISOSTOMO FERRER Bd Res. No. 100 dtd. Oct. 19, 2011 19-Oct-11 31-Dec-12 Br. Res. No. 127 dtd. August 11, 2015 11-Aug-15 31-Dec-17 5885 RODITA DITCHON BEJEMINO 1488 RODOLFO BALLENA KING Bd. Res. No. 158 dtd. Sept. 27, 2013 1-Jan-14 31-Dec-16 3689 RODOLFO BANTING STO. DOMINGO Bd Res. No. 26 dtd. Feb. 9, 2016 9-Feb-16 31-Dec-18 1064 RODOLFO BELLO OCTAVO Bd. Res. No. 40(A) dtd. March 4, 2015 4-Mar-15 31-Dec-17 Page 507 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of June 06, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS 0715 RODOLFO C. ESQUIVEL 5547 RODOLFO CONCEPCION MAADIL REFERENCE (BR NO. / DATE) VALIDITY From REMARKS To Bd. Res. No. 160 dtd. Oct. 8, 2007 8-Oct-07 31-Dec-09 Bd. Res. No. 19 dtd. December 16, 2014 12-Dec-14 31-Dec-16 3441 RODOLFO E. MENGUITO Bd Res. No. 158 dtd. Oct. 8, 2007 8-Oct-07 31-Dec-09 4779 RODOLFO E. RAVELO Bd. Res. No. 93 dtd. June 8, 2010 8-Jun-10 31-Dec-12 4886 RODOLFO LORENZO SALCEDO, JR. Bd. Res. No. 335 dtd. Dec. 27, 2013 1-Jan-14 31-Dec-16 5350 RODOLFO MINA TIERRA, JR. Bd. Res. No. 67 dtd. July 8, 2015 1-Jan-16 31-Dec-18 1700 RODOLFO NAJE CLAROS Bd. Res. No. 194 dtd. Oct. 29, 2013 29-Oct-13 31-Dec-15 3489 RODOLFO NIETO PADILLA Bd Res. No. 77 dtd. April 16, 2013 16-Apr-13 31-Dec-15 Page 508 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of June 06, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS REFERENCE (BR NO. / DATE) VALIDITY From REMARKS To 0248 RODOLFO P. DARANG Bd. Res. No. 143 dtd. Oct. 1, 2007 1-Oct-07 31-Dec-09 2825 RODOLFO PAGAYON PAGADOR Bd Res. No. 272 dtd. December 28, 2015 1-Jan-16 31-Dec-18 1213 RODOLFO PAYAWAL MANALO Bd. Res. No. 283 dtd. Dec. 23, 2013 1-Jan-14 31-Dec-16 1968 RODOLFO PUNO LEMENCE Bd. Res. No. 19 dtd. Mar. 4, 2009 4-Mar-09 31-Dec-11 1305 RODOLFO RAMIREZ KHIA Bd. Res. No. 166 dtd. Sept. 27, 2013 1-Jan-14 31-Dec-16 4317 RODOLFO RAVIZ RAFER Bd. Res. No. 40 dtd. Dec. 19, 2014 1-Jan-15 31-Dec-17 3387 RODOLFO SORIANO CORPUS Bd. Res. No. 47 dtd. Feb. 11, 2013 11-Feb-13 31-Dec-15 2511 RODOLFO R. AGLERON Page 509 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of June 06, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS 3306 RODOLFO V. DELLA REFERENCE (BR NO. / DATE) VALIDITY From REMARKS Bd Res. No. 133 dtd. Sept. 26, 2007 26-Sep-07 31-Dec-09 To 5080 RODOLFO VERDIDA ALBURO Bd. Res. No. 60 dtd. Dec. 29, 2014 1-Jan-15 31-Dec-17 0689 RODOR MANANGAN PARAISO Bd. Res. No. 86 dtd. April 16, 2013 16-Apr-13 31-Dec-15 Bd. Res. No. 03 dtd. August 13, 2014 13-Aug-14 31-Dec-16 2662 RODRIGO C. MARIANO Bd. Res. No. 21 dtd. Jan. 31, 2007 31-Jan-07 31-Dec-09 2598 RODRIGO C. MENESES Bd. Res. No. 11 dtd. Jan. 29, 2007 29-Jan-07 31-Dec-09 3927 RODRIGO C. SANTIAGO Bd. Res. No. 71 dtd. April 2, 2008 2-Apr-08 31-Dec-10 1950 RODRIGO HERRERIA ELLANA Bd. Res. No. 20 dtd. December 20, 2014 1-Jan-15 31-Dec-17 5532 RODRIGO BADENAS NIANGO, JR. Page 510 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of June 06, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS REFERENCE (BR NO. / DATE) VALIDITY From REMARKS To 4071 RODRIGO INSERTO ABLAZA Bd. Res. No. 09 dtd. Feb. 2, 2015 2-Feb-15 31-Dec-17 0114 RODRIGO MENDEZ ANTIPUESTO Bd. Res. No. 34 dtd. Feb. 9, 2016 9-Feb-16 31-Dec-18 Bd. Res. No. 132 dtd. August 11, 2015 1-Jan-16 31-Dec-18 4248 RODRIGO RODRIGUEZ ABABAT Bd. Res. No. 259 dtd. Dec. 9, 2013 1-Jan-14 31-Dec-16 RODRIGUEZ, BRITANICO & CO. 0647 ( Formerly : RODRIGUEZ, SUAN & CO.) Bd. Res. No. 19 dtd. February 9, 2016 9-Feb-16 31-Dec-18 4496 ROEHL TABLAN ROQUE Bd. Res. No. 61 dtd. April 17, 2009 17-Apr-09 31-Dec-11 4208 ROEL E. HERMOSILLA Bd. Res. No. 122 dtd. Dec 26, 2011 26-Dec-11 31-Dec-13 0642 RODRIGO OKIT NIERE NIERE, RARA AND ASSOCIATES) (Formerly: 0383 RODRIGUEZ, TORRES & CO. Page 511 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of June 06, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS 3414 ROEL RANCES BADURIA REFERENCE (BR NO. / DATE) VALIDITY From REMARKS To Bd Res. No. 21 dtd. Feb. 9, 2016 9-Feb-16 31-Dec-18 5495 ROEL SINGSON BATERNA Bd. Res. No. 164 dtd. Sept. 17, 2015 1-Jan-16 31-Dec-18 5554 ROGELIO ALCANTARA IMMACULATA Bd. Res. No. 23 dtd. Dec. 19, 2014 19-Dec-14 31-Dec-16 4269 ROGELIO BUENO CO Bd. Res. No. 145 dtd. Sept. 9, 2013 1-Jan-14 31-Dec-16 0878 ROGELIO C. FONTANOZA Bd. Res. No. 27 dtd. Feb. 12, 2010 12-Feb-10 31-Dec-12 1131 ROGELIO GLORIA LORENZO Bd. Res. No. 97 dtd. Oct. 19, 2011 19-Oct-11 31-Dec-13 2766 ROGELIO L. ALMORADIE Bd Res. No. 132 dtd. August 11, 2015 1-Jan-16 31-Dec-18 1130 ROGELIO G. INDITA Page 512 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of June 06, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS REFERENCE (BR NO. / DATE) VALIDITY From REMARKS To 3608 ROGELIO L. DAGOS Bd Res. No. 03 dtd. Jan. 9, 2008 9-Jan-08 31-Dec-10 4429 ROGELIO LAFUENTE YU Bd. Res. No. 09 dtd. Feb. 2, 2015 2-Feb-15 31-Dec-17 Bd. Res. No. 176 dtd. Oct. 13, 2015 1-Jan-16 31-Dec-18 4517 ROGELIO S. VILLAPAZ Bd. Res. No. 04 dtd. Feb. 8, 2012 8-Feb-12 31-Dec-14 4236 ROGELIO S. YU Bd. Res. No. 157 dtd. Sept. 5, 2008 5-Sep-08 31-Dec-10 2022 ROGELIO TAGAYUNA GAN Bd. Res. No. 171 dtd. Sept. 21, 2015 21-Sep-15 31-Dec-17 2784 ROGELIO VERA GACHE Bd Res. No. 09 dtd. Feb. 2, 2015 2-Feb-15 31-Dec-17 4853 ROGELIO MAGRAMO VALDEZCO, JR. 0064 ROGELIO R. PINAUIN Page 513 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of June 06, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS 5107 ROGELIO YAP SALIPOT REFERENCE (BR NO. / DATE) VALIDITY From REMARKS To Bd. Res. No. 109 dtd. July 14, 2015 14-Jul-15 31-Dec-17 Bd. Res. No. 97 dtd. Sept. 22, 2009 22-Sep-09 31-Dec-11 Bd. Res. No. 116 dtd. July 24, 2015 24-Jul-15 31-Dec-17 0716 ROGER B. VILLA Bd. Res. No. 91 dtd. Nov. 16, 2006 1-Jan-07 31-Dec-09 3632 ROGER DETERA FORTUNO Bd Res. No. 339 dtd. Dec. 27, 2013 27-Dec-13 31-Dec-15 9-Feb-16 9-Feb-18 Bd. Res. No. 83 dtd. April 15, 2008 15-Apr-08 31-Dec-10 Bd. Res. No. 34 dtd. Feb. 9, 2016 9-Feb-16 31-Dec-18 0296 ROGELITA J. MOLO 4899 ROGELYN TAGANAS RONQUILLO 5710 ROGER E. PULVERA 3973 ROGER M. BENGCO 5009 ROGER MAGDULA BAG-O Br. Res. No. 07 dtd. Feb. 9, 2016 Page 514 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of June 06, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS (BR NO. / DATE) VALIDITY From Bd. Res. No. 45 dtd. March 11, 2015 11-Mar-15 31-Dec-17 Bd. Res. No. 41 dtd. Dec. 19, 2014 1-Jan-15 31-Dec-17 Bd. Res. No. 88 dtd. April 16, 2013 16-Apr-13 31-Dec-15 3230 ROLAN L. DELA VEGA Bd Res. No. 121 dtd. Sept. 14, 2007 14-Sep-07 31-Dec-09 3146 ROLAND AGUILAR EBREO Bd. Res. No. 122 dtd. Oct. 26, 2009 1-Jan-10 31-Dec-12 0272 ROLAND CAFE PONDOC BD. Res. No. 24 dtd. Feb. 4, 2015 4-Feb-15 31-Dec-17 1266 ROLANDO APAWAN CODILLA Bd. Res. No. 126 dtd. August 28, 2013 1-Jan-14 31-Dec-16 2607 ROLANDO C. ACUÑA Bd. Res. No. 12 dtd. Jan. 29, 2007 29-Jan-07 31-Dec-09 5051 ROGER RARANGOL RASALAN 4405 ROGIE MAR SALINAS ARNALDO 5291 ROIBEN TOLENTINO BAUN REFERENCE Page 515 REMARKS To LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of June 06, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS REFERENCE (BR NO. / DATE) VALIDITY From REMARKS To 2690 ROLANDO E. DELA CRUZ Bd. Res. No. 30 dtd. Mar. 2, 2007 2-Mar-07 31-Dec-09 2775 ROLANDO ESPINOSA VASQUEZ Bd Res. No. 145 dtd. August 17, 2015 1-Jan-16 31-Dec-18 4207 ROLANDO HABACON POLIDARIO Bd. Res. No. 40 dtd. March 28, 2011 28-Mar-11 31-Dec-13 2136 ROLANDO LIM MERCADO Bd. Res. No. 246 dtd. Dec. 14, 2015 1-Jan-16 31-Dec-18 1897 ROLANDO MEDIJA LIBETARIO, JR. Bd. Res. No. 115 dtd. July 24, 2015 1-Jan-16 31-Dec-18 1132 ROLANDO MUNAR DUCUSIN Bd. Res. No. 226 dtd. Oct. 29, 2013 1-Jan-14 31-Dec-16 4077 ROLANDO R. BARRIENTOS Bd. Res. No. 115 dtd. May 29, 2008 29-May-08 31-Dec-10 4497 ROLANDO R. OLOG Bd. Res. No. 61 dtd. April 17, 2009 17-Apr-09 31-Dec-11 Page 516 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of June 06, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS REFERENCE (BR NO. / DATE) VALIDITY From REMARKS To 1847 ROLANDO S.J. GARCIA 3058 ROLANDO SALIPANDE CONTE Bd Res. No. 248 dtd. December 14, 2015 1-Jan-16 31-Dec-18 4151 ROLANDO SAN ANDRES CRUZ Bd. Res. No. 139 dtd. July 18, 2008 18-Jul-08 31-Dec-10 2410 ROLANDO SANBLASENIO SUMALAGUE, JR. Bd. Res. No. 119 dtd. July 24, 2015 24-Jul-15 31-Dec-17 2847 ROLANDO SANTIAGO DE LEON Bd Res. No. 189 dtd. Oct. 29, 2013 29-Oct-13 31-Dec-15 2793 ROLANDO SANTIANO GATBONTON Bd Res. No. 135 dtd. Dec. 2, 2010 2-Dec-10 31-Dec-12 0847 ROLANDO SAPUAY DOMINGO Bd. Res. No. 228 dtd. Oct. 29, 2013 1-Jan-14 31-Dec-16 CANCELLED 1408 ROLANDO U. ADRIAS Bd. Res. No. 13 dtd. Jan. 14, 2008 14-Jan-08 Page 517 31-Dec-10 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of June 06, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS REFERENCE (BR NO. / DATE) 5179 ROLDAN FABRICANTE QUIÑONES Bd. Res. No. 135 dtd. August 11, 2015 5472 ROLITO VEYRA BITHAO VALIDITY From REMARKS To 11-Aug-15 31-Dec-17 Bd. Res. No. 268 dtd. Dec. 28, 2015 1-Jan-16 31-Dec-18 4862 ROLLY S. CABLINDA Bd. Res. No. 03 dtd. February 8, 2011 8-Feb-11 31-Dec-13 6082 ROMANA BOLANO CORNISTA Br. Res. No. 52 dtd. Feb. 18, 2016 18-Feb-16 31-Dec-18 5613 ROMANO MENDEZ & COMPANY Br. Res. No. 12 dtd. February 2, 2015 2-Feb-15 31-Dec-17 4943 ROMANO, PONAY & CO. Bd. Res. No. 75 dtd. Oct. 7, 2011 7-Oct-11 31-Dec-13 5462 ROMEL BASILIO BURNOT Bd. Res. No. 308 dtd. Dec. 27, 2013 27-Dec-13 31-Dec-15 Bd Res. No. 56 dtd. Sept. 06, 2007 6-Sep-07 31-Dec-09 2852 ROMEO A. AQUINO Page 518 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of June 06, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS REFERENCE (BR NO. / DATE) VALIDITY From 2297 ROMEO BIGAYAN MATIAS Bd. Res. No. 76 dtd. March 28, 2016 28-Mar-16 31-Dec-18 4518 ROMEO CAMEA TIAMA Bd. Res. No. 64 dtd. May 5, 2009 5-May-09 31-Dec-11 1500 ROMEO D. ABELLON Bd. Res. No. 07 dtd. August 13, 2014 13-Aug-14 31-Dec-16 2137 ROMEO DAGURO LUA Bd. Res. No. 109 dtd. Apr. 15, 2016 15-Apr-16 31-Dec-18 2418 ROMEO ESPIÑA YAP Bd. Res. No. 06 dtd. Jan. 26, 2015 26-Jan-15 31-Dec-17 4618 ROMEO G. TORNO & CO. Bd. Res. No. 31 dtd. December 19, 2014 1-Jan-15 31-Dec-17 2184 ROMEO GOZUN TORNO Bd. Res. No. 30 dtd. Feb. 20, 2012 20-Feb-12 3378 ROMEO J. BERNABE Bd Res. No. 148 dtd. Oct. 3, 2007 3-Oct-07 Page 519 REMARKS To Cancelled- Formed Partnership under Boa # 4618 dated 31-Dec-14 October 22, 2012 31-Dec-09 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of June 06, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS REFERENCE (BR NO. / DATE) VALIDITY From REMARKS To 2036 ROMEO J. JAMERLAN 0963 ROMEO L. MARATA 4152 ROMEO LAXAMANA JUNTILLA Bd. Res. No. 224 dtd. Oct. 29, 2013 1-Jan-14 31-Dec-16 2886 ROMEO M. FRANCISCO Bd Res. No. 41 dtd. Sept. 06, 2007 6-Sep-07 31-Dec-09 0050 ROMEO NORIEL OLIVEROS Bd. Res. No. 17 dtd. Feb. 2, 2015 2-Feb-15 31-Dec-17 1233 ROMEO ORIBELLO DEAUNA Bd. Res. No. 210 dtd. OCT. 29, 2013 1-Jan-14 31-Dec-16 0422 ROMEO REQUINTINA VILVAR Bd. Res. No. 57 dtd. Feb. 19, 2016 19-Feb-16 31-Dec-18 2180 ROMEO RIVERA REYES Bd. Res. No. 35 dtd. December 19, 2014 19-Dec-14 31-Dec-16 Page 520 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of June 06, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS REFERENCE (BR NO. / DATE) VALIDITY From REMARKS To Br. Res. No. 139 dtd. August 14, 2015 14-Aug-15 31-Dec-17 2373 ROMEO SOLIS AMPARO Bd. Res. No. 17 dtd. Jan. 8, 2013 8-Jan-13 31-Dec-15 3307 ROMEO T. ATACADOR Bd Res. No. 133 dtd. Sept. 26, 2007 26-Sep-07 31-Dec-09 0262 ROMEO TAYLO HERNANDEZ Bd. Res. No. 194 dtd. Oct. 29, 2013 1-Jan-14 31-Dec-16 0790 ROMEO TOMAZAR SY Bd. Res. No. 222 dtd. December 28, 2012 1-Jan-13 31-Dec-15 3004 ROMEO TOMINES PASTORAL Bd. Res. No. 121 dtd. July 24, 2015 1-Jan-16 31-Dec-18 2387 ROMEO TUASON Bd. Res. No. 228 dtd. Oct. 29, 2013 29-Oct-13 31-Dec-15 4217 ROMEO V. ENCONTRO Bd. Res. No. 148 dtd. Dec. 21, 2010 1-Jan-11 31-Dec-13 5911 ROMEO RODRIGUEZ GOLIFARDO Page 521 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of June 06, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS REFERENCE (BR NO. / DATE) VALIDITY From REMARKS Bd. Res. No. 149 dtd. Dec. 21, 2009 12/21/2009 31-Dec-11 To 2254 ROMEO V. MANIKAN 1042 ROMEO Y. FABROS 1759 ROMEO Z. DE LARA 1705 ROMERO AND ASSOCIATES Bd. Res. No. 90 dtd. June 8, 2010 1-Jan-11 31-Dec-13 3699 ROMMEL C. AGASANG Bd Res. No. 18 dtd. Jan. 21, 2008 21-Jan-08 31-Dec-10 2794 ROMMEL MAGOS BITONG Bd Res. No. 47 dtd. March 12, 2015 12-Mar-15 31-Dec-17 4331 ROMMEL MANZO RECIO Bd. Res. No. 117 dtd. May 5, 2016 5-May-16 31-Dec-18 0115 ROMMEL OLIMPO GRANADA Bd. Res. No. 68 dtd. July 8, 2015 1-Jan-16 31-Dec-18 Page 522 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of June 06, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS REFERENCE (BR NO. / DATE) VALIDITY From REMARKS To 2470 ROMMEL RODRIGUEZ CORIA Bd. Res. No. 63 dtd. Dec. 29, 2014 1-Jan-15 31-Dec-17 0313 ROMUALDO LEOQUINCO YU Bd. Res. No. 2391 dtd. Dec. 4, 2015 1-Jan-16 31-Dec-18 1246 ROMUALDO MONDOÑEDO SAWAY Bd. Res. No. 263 dtd. Dec. 9, 2013 1-Jan-14 31-Dec-16 3633 ROMULO C. ARANDA Bd Res. No. 06 dtd. Jan. 9, 2008 9-Jan-08 31-Dec-10 1794 ROMULO C. CONEJAR Bd. Res. No. 174 dtd. Oct. 22, 2012 22-Oct-12 31-Dec-14 3177 ROMULO L. GEOCANIGA Bd Res. No. 106 dtd. Sept. 14, 2007 14-Sep-07 31-Dec-09 0841 ROMULO OLERMO AQUINO Bd. Res. No. 300 dtd. Dec. 27, 2013 1-Jan-14 31-Dec-16 Br. Res. No. 34 dtd. March 3, 2015 3-Mar-15 31-Dec-17 5680 ROMULO ROMEO SISON Page 523 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of June 06, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS 4780 ROMULO Z. ESCOBIA REFERENCE (BR NO. / DATE) VALIDITY From Bd. Res. No. 93 dtd. June 8, 2010 8-Jun-10 REMARKS To 31-Dec-12 Auturo O. Cua (Acc. 4185 per BR No. 146 dtd. Sept. 5, 2008) withdrawn from partnership. 0669 ROMULO, CUA, JUMAQUIO & ASSOCIATES 5854 RONALD ALLAN ELUMBARING FABIAN Br. Res. No. 101 dtd. July 14, 2015 8-Jul-15 31-Dec-17 Bd. Res. No. 114 dtd. Sept. 6, 2010 6-Sep-10 31-Dec-12 0339 RONALD BANTUAN ALVAREZ Bd. Res. No. 229 dtd. Dec. 1, 2015 1-Jan-16 31-Dec-18 5144 RONALD BERNATE COSMOD Bd. Res. No. 05 dtd. Jan. 26, 2015 26-Jan-15 31-Dec-17 5994 RONALD DIMACULANGAN MOJADO Br. Res. No. 233 dtd. December 4, 2015 4-Dec-15 31-Dec-17 0532 RONALD B. CALUGAS 4791 RONALD BADILLO DE LA CRUZ Page 524 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of June 06, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS REFERENCE (BR NO. / DATE) VALIDITY From REMARKS To 5338 RONALD ERIC CO BUEN Bd. Res. No. 132 dtd. August 28, 2013 28-Aug-13 31-Dec-15 5988 RONALD LIWAG REYES Br. Res. No. 214 dtd. December 1, 2015 1-Dec-15 31-Dec-17 4454 RONALD O. CHUA Bd. Res. No. 35 dtd. Mar. 6, 2009 6-Mar-09 31-Dec-11 4441 RONALD TOLENTINO PARREÑO Bd. Res. No. 03 dtd. Jan. 26, 2015 26-Jan-15 31-Dec-17 3240 RONALDO CAOLE LIMBO Bd. Res. No. 78 dtd. July 8, 2015 1-Jan-16 31-Dec-18 3698 RONALDO DAVID DIZON Bd Res. No. 71 dtd. July 8, 2015 8-Jul-15 31-Dec-17 2762 RONALDO G. DAVID Bd Res. No. 46 dtd. Sept. 04, 2007 4-Sep-07 31-Dec-09 0219 RONALDO B. CABALAG Page 525 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of June 06, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS 5555 RONALDO HERNANDEZ DOTE REFERENCE (BR NO. / DATE) VALIDITY From REMARKS To Bd. Res. No. 23 dtd. Dec. 19, 2014 19-Dec-14 31-Dec-16 3733 RONALDO JARDINIANO CABAÑEROS Bd. Res. No. 268 dtd. Dec. 28, 2015 1-Jan-16 31-Dec-18 4311 RONALDO M. GRABILLO Bd. Res. No. 10 dtd. Feb. 8, 2012 8-Feb-12 31-Dec-14 Br. Res. No. 18 dtd. February 2, 2015 2-Feb-15 31-Dec-17 1267 RONALDO MONTENEGRO GRUYAL Bd. Res. No. 199 dtd. Oct. 29, 2013 1-Jan-14 31-Dec-16 1898 RONALDO N. QUIAMBAO Bd. Res. No.48 dtd. March 28, 2012 28-Mar-12 31-Dec-14 2148 RONALDO RUEDA GALANG Bd. Res. No. 40 dtd. Dec. 19, 2014 1-Jan-15 31-Dec-17 1951 RONALDO SABROSO BARLETA Bd. Res. No. 50 dtd. Dec. 29, 2014 1-Jan-15 31-Dec-17 5652 RONALDO MANGLALLAN SANTIAGO Page 526 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of June 06, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS REFERENCE (BR NO. / DATE) VALIDITY From REMARKS To 5458 RONALDO VILLANUEVA SANTOS Bd. Res. No. 25 dtd. Feb. 9, 2016 9-Feb-16 31-Dec-18 6069 RONALDO YUTUC PINPIN Br. Res. No. 36 dtd. Feb. 9, 2016 9-Feb-16 31-Dec-18 1065 RONEL ARANGOTE VILLANUEVA Bd. Res. No. 07 dtd. August 13, 2014 13-Aug-14 31-Dec-16 2477 RONESA D. BUQUIRON Bd. Res. No. 46 dtd. March 11, 2015 11-Mar-15 31-Dec-17 4048 RONILO DURANTE CONDE Bd. Res. No. 43 dtd. Dec. 29, 2014 29-Dec-14 31-Dec-16 3625 RONNIE A. BERINGUELA Bd Res. No. 05 dtd. Jan. 9, 2008 9-Jan-08 31-Dec-10 0454 RONNIE LAO SARCENO Bd. Res. No. 82 dtd. April 16, 2013 1-Jan-13 31-Dec-16 1760 RONNIE P. CAUSAPIN Page 527 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of June 06, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS REFERENCE (BR NO. / DATE) VALIDITY From REMARKS To 2730 RONULFO C. LOMOSCO, JR. Bd. Res. No. 40 dtd. Mar. 2, 2007 2-Mar-07 31-Dec-09 4009 ROQUE SANCALA FADO Bd. Res. No. 261 dtd. Dec. 9, 2013 1-Jan-14 31-Dec-16 1632 RORALDO, GATDULA, PESTAÑO & CO. Bd. Res. No. 27 dtd. Dec. 19, 2014 1-Jan-15 31-Dec-17 0160 ROSA LINDA L. MASOT Bd. Res. No. 32 dtd. April 20, 2006 20-Apr-06 31-Dec-08 Bd. Res. No. 39 dtd. Jan. 28, 2008 28-Jan-08 31-Dec-10 5868 ROSA MARIA G. TUMANGDAY Br. Res. No. 115 dtd. July 24, 2015 24-Jul-15 31-Dec-17 2181 ROSA MARIA TEVES VALENCIA Bd. Res. No. 59 dtd. Dec. 29, 2014 1-Jan-15 31-Dec-17 0917 ROSA M. RONQUILLO 3801 ROSA MAE B. PLANA Page 528 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of June 06, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS 2669 ROSA ROSSINI LACHICA TUBIG REFERENCE (BR NO. / DATE) REMARKS To 31-Mar-16 31-Dec-18 Br. Res. No. 95 dtd. July 8, 2015 8-Jul-15 31-Dec-17 2324 ROSALIA R. REYES Bd. Res. No. 101 dtd. Oct. 21, 2011 1-Jan-12 31-Dec-14 4584 ROSALIE A. JACLA Bd. Res. No. 80 dtd. July 15, 2009 15-Jul-09 31-Dec-11 3802 ROSALIE BELTRAN UNAY Bd. Res. No. 315 dtd. Dec. 27, 2013 1-Jan-14 31-Dec-16 4132 ROSALIE D. TIU Bd. Res. No. 47 dtd. Dec 29, 2014 29-Dec-14 31-Dec-16 1867 ROSALIE DE SILVA-GUARIN Bd. Res. No. 59 dtd. Dec. 29, 2014 1-Jan-15 31-Dec-17 Br. Res. No. 86 dtd. July 8, 2015 8-Jul-15 31-Dec-17 5832 ROSA TOLENTINO EDADES 5761 ROSALIE ESTOLE BALHAG Bd Res. No. 90 dtd. Mar. 31, 2016 VALIDITY From Page 529 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of June 06, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS REFERENCE (BR NO. / DATE) VALIDITY From REMARKS To 1445 ROSALIE FRANCISCO DE LEON 2089 ROSALIE H. GABRIEL Bd. Res. No. 270 dtd. Dec. 28, 2015 1-Jan-16 31-Dec-18 3220 ROSALIE P. RAMOS Bd Res. No. 118 dtd. Sept. 14, 2007 14-Sep-07 31-Dec-09 3290 ROSALIE S. MILAN Bd Res. No. 130 dtd. Sept. 26, 2007 26-Sep-07 31-Dec-09 1489 ROSALINA ATIENZA CASTILLO Bd. Res. No. 153 dtd. Sept. 9, 2013 1-Jan-14 31-Dec-16 ROSALINA CASTILLO IRENEO formerly ROSALINA 0533 PADILLA CASTILLO Bd. Res. No. 97 dtd. April 12, 2016 12-Apr-16 31-Dec-18 3482 ROSALINA D. BRIONES Bd Res. No. 148 dtd. Sept. 9, 2013 9-Sep-13 31-Dec-15 2984 ROSALINA E. TACOLOD Bd Res. No. 79 dtd. Sept. 11, 2007 11-Sep-07 31-Dec-09 Page 530 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of June 06, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS REFERENCE (BR NO. / DATE) VALIDITY From REMARKS To 1631 ROSALINA MARTINEZ REALUBIT Bd. Res. No. 17 dtd. Feb. 2, 2015 2-Feb-15 31-Dec-17 3765 ROSALINA O. COLENDRINO Bd. Res. No. 34 dtd. Jan. 28, 2008 28-Jan-08 31-Dec-10 4535 ROSALINA PUNZALAN VELASCO Bd. Res. No. 66 dtd. May 5, 2009 5-May-09 31-Dec-11 1044 ROSALINA RESIDE-PANGILINAN Bd. Res. No. 17 dtd. Feb. 2, 2015 2-Feb-15 31-Dec-17 3251 ROSALINA SARMIENTO CASTILLO Bd Res. No. 79 dtd. April 14, 2010 14-Apr-10 31-Dec-12 Br. Res. No. 34(A) dtd. March 3, 2015 3-Mar-15 31-Dec-17 2612 ROSALINA Y. BERTULFO Bd. Res. No. 108 dtd. Oct. 26, 2009 1-Jan-10 31-Dec-12 1970 ROSALINDA PARUNGAO DE LEON Bd. Res. No. 29 dtd. Dec. 19, 2014 1-Jan-15 31-Dec-17 5699 ROSALINA U. BASCAO Page 531 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of June 06, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS REFERENCE (BR NO. / DATE) VALIDITY From REMARKS To 1087 ROSALINDA A. MANCE Bd. Res. No. 70 dtd. July 8, 2015 8-Jul-15 31-Dec-17 1043 ROSALINDA A. PEREZ Bd. Res. No. 77 dtd. April 16, 2013 1-Jan-14 31-Dec-16 4075 ROSALINDA A. YBANEZ Bd. Res. No. 114 dtd. May 21, 2008 21-May-08 31-Dec-10 3191 ROSALINDA BRAZA BELCHEZ Bd Res. No. 209 dtd. November 12, 2012 1-Jan-13 31-Dec-15 3814 ROSALINDA C. POLIDO Bd. Res. No. 40 dtd. Jan. 28, 2008 28-Jan-08 31-Dec-10 0011 ROSALINDA C. VILLEGAS Bd. Res. No. 90 dtd. June 8, 2010 8-Jun-10 31-Dec-12 Bd. Res. No. 144 dtd. Sept. 9, 2013 9-Sep-13 31-Dec-15 0439 ROSALINDA D. EVANGELISTA 2217 ROSALINDA DC. MAGNO Page 532 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of June 06, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS REFERENCE (BR NO. / DATE) VALIDITY From REMARKS To 0063 ROSALINDA GONZALEZ ILAGA Bd. Res. No. 111 dtd. Sept. 6, 2010 1-Jan-11 31-Dec-13 3452 ROSALINDA O. REYES Bd Res. No. 07 dtd. Feb. 8, 2012 8-Feb-12 31-Dec-14 4133 ROSALINDA R. GONZALES Bd. Res. No. 312 dtd. Dec. 27, 2013 1-Jan-14 31-Dec-16 0534 ROSALINDA ROMULO ORTAÑEZ Bd. Res. No. 286 dtd. Dec. 23, 2013 1-Jan-14 31-Dec-16 3019 ROSALINDA S. SACLUTI Bd Res. No. 270 dtd. December 28, 2015 1-Jan-16 31-Dec-18 2613 ROSALINDA U. BANTOC Bd. Res. No. 62 dtd. Feb. 19, 2016 19-Feb-16 31-Dec-18 4318 ROSALY C. REMO Bd. Res. No. 08 dtd. Jan 26, 2009 26-Jan-09 31-Dec-11 0312 ROSALYN S. BALLEBAS Bd. Res. No. 199 dtd. November 2, 2015 1-Jan-16 31-Dec-18 Page 533 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of June 06, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS 5033 ROSAMARIA S. TORREJANO 2255 ROSANNA MALINAO LUSTRE REFERENCE (BR NO. / DATE) VALIDITY From Bd. Res. No. 34 dtd. March 3, 2015 Bd. Res. No. 08 dtd. August 13, 2014 REMARKS To 3-Mar-15 31-Dec-17 13-Aug-14 31-Dec-16 1350 ROSANNA T. BUNGAYON 4442 ROSARIO A. CALAMBA Bd. Res. No. 33 dtd. Mar. 6, 2009 6-Mar-09 31-Dec-11 4000 ROSARIO A. CHUA Bd. Res. No. 75 dtd. July 8, 2015 8-Jul-15 31-Dec-17 3026 ROSARIO BATOL - PERETE Bd Res. No. 96 dtd. April 17, 2013 17-Apr-13 31-Dec-15 2785 ROSARIO C. BITUN Bd Res. No. 48 dtd. Sept. 06, 2007 6-Sep-07 31-Dec-09 1247 ROSARIO C. LOPEZ Bd. Res. No. 289 dtd. Dec. 23, 2013 1-Jan-14 31-Dec-16 Page 534 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of June 06, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS REFERENCE (BR NO. / DATE) VALIDITY From REMARKS To 3092 ROSARIO C. VILLANO Bd Res. No. 93 dtd. Sept. 11, 2007 11-Sep-07 31-Dec-09 2436 ROSARIO D. CALVENTO - DASIG Bd. Res. No. 41 dtd. Dec. 19, 2014 1-Jan-15 31-Dec-17 Br. Res. No. 138 dtd. August 14, 2015 14-Aug-15 31-Dec-17 3109 ROSARIO DARLUCIO JUAN Bd Res. No. 163 dtd. Dec. 21, 2010 21-Dec-10 31-Dec-12 2627 ROSARIO HERNANDEZ GAN Bd. Res. No. 162 dtd. Sept. 17, 2015 1-Jan-16 31-Dec-18 2149 ROSARIO J. JUCO Bd. Res. No. 22 dtd. Feb. 20, 2012 20-Feb-12 31-Dec-14 2906 ROSARIO K. PLANAS Bd. Res. No. 228 dtd. December 28, 2012 1-Jan-13 31-Dec-15 0997 ROSARIO LOPEZ ROXAS Bd. Res. No. 140 dtd. Dec. 2, 2010 1-Jan-11 31-Dec-13 5906 ROSARIO D. LOPEZ Page 535 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of June 06, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS 0985 ROSARIO M. TRINIDAD REFERENCE (BR NO. / DATE) VALIDITY From REMARKS To Bd. Res. No. 35 dtd. Feb. 29, 2012 29-Feb-12 31-Dec-14 Bd. Res. No. 06 dtd. Jan. 26, 2015 26-Jan-15 31-Dec-17 0986 ROSARIO Q. VILLARBA Bd. Res. No. 215 dtd. Oct. 29, 2013 1-Jan-14 31-Dec-16 3854 ROSARIO R. JAVIER Bd. Res. No. 52 dtd.Feb. 01, 2008 1-Feb-08 31-Dec-10 Bd. Res. No. 190 dtd. Oct. 14, 2015 1-Jan-16 31-Dec-18 0423 ROSARIO MA. Q. YU 4882 ROSARIO MAGDALENA RUBIN ALVAREZ 0904 ROSARIO S. LEGASPI-ABARQUEZ 0803 ROSARIO VILLANUEVA BERNARDINO 1899 ROSAURO B. NAVA Page 536 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of June 06, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS 0255 ROSE EVELYN BANQUERIGO LUMBOS REFERENCE (BR NO. / DATE) VALIDITY From REMARKS To Bd. Res. No. 37 dtd. Dec. 19, 2014 1-Jan-15 31-Dec-17 5574 ROSE M. CARIÑO Bd. Res. No. 25 dtd. Dec. 19, 2014 19-Dec-14 31-Dec-16 4979 ROSE MARIE ORILLOSA RAMIREZ Bd. Res. No. 345 dtd. Dec. 27, 2013 1-Jan-14 31-Dec-16 5219 ROSE MARIE SANGA NACPIL Bd. Res. No. 225 dtd. Dec. 1, 2015 1-Jan-16 31-Dec-18 Bd Res. No. 148 dtd. Oct. 3, 2007 3-Oct-07 31-Dec-09 Bd. Res. No. 340 dtd. Dec. 27, 2013 1-Jan-14 31-Dec-16 Bd. Res. No. 20 dtd. Feb. 20, 2012 20-Feb-12 31-Dec-14 Bd. Res. No. 89 dtd. April 16, 2013 16-Apr-13 31-Dec-15 3379 ROSE P. MIRASOL 4966 ROSEBELLE O. FORBES 1564 ROSELINE T. ESTORES 5295 ROSELITO CALAYAG ELEAZAR Page 537 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of June 06, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS 5841 ROSELLE FULINARA YGLESIAS REFERENCE (BR NO. / DATE) VALIDITY From REMARKS To Br. Res. No. 97 dtd. July 8, 2015 8-Jul-15 31-Dec-17 Bd. Res. No. 176 dtd. October 13, 2015 1-Jan-16 31-Dec-18 5046 ROSEMARIE B. LEDINA Bd. Res. No. 43 dtd. Dec. 29, 2014 1-Jan-15 31-Dec-17 4760 ROSEMARIE C. GLORIA Bd. Res. No. 196 dtd. November 2, 2015 1-Jan-16 31-Dec-18 3666 ROSEMARIE D. CALIMLIM Bd Res. No. 10 dtd. Jan. 9, 2008 9-Jan-08 31-Dec-10 3891 ROSEMARIE G. ANDRION Bd. Res. No. 63 dtd. April 2, 2008 2-Apr-08 31-Dec-10 3315 ROSEMARIE H. LARAÑO Bd Res. No. 80 dtd. April 14, 2010 14-Apr-10 31-Dec-12 3326 ROSEMARIE NICOLAS MORATO Bd. Res. No. 269 dtd. Dec. 28, 2015 1-Jan-16 31-Dec-18 0535 ROSELYN TUMULAC CHUA Page 538 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of June 06, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS REFERENCE (BR NO. / DATE) VALIDITY From REMARKS To Bd. Res. No. 32 dtd. Jan. 28, 2008 28-Jan-08 Cancelled effective Sept. 22, 2009. Partner of A. M. 31-Dec-10 Yu & Associates (BR No. 97 dtd. Sept. 22, 2009) Bd. Res. No. 293 dtd. Dec. 23, 2013 23-Dec-13 31-Dec-15 2575 ROSEMARIE S. CALICA Bd. Res. No. 04 dtd. Jan. 29, 2007 29-Jan-07 31-Dec-09 4551 ROSEMARIE SOLANO ZAFE Bd. Res. No. 55 dtd. Dec. 29, 2014 1-Jan-15 31-Dec-17 3490 ROSEMARIE T. DELA CRUZ Bd Res. No. 173 dtd. Nov. 6, 2007 6-Nov-07 31-Dec-09 2720 ROSEMARIE TAN HERNANDEZ Bd. Res. No. 249 dtd. December 14, 2015 1-Jan-16 31-Dec-18 3472 ROSENDO ABRIL CASTILLO Bd Res. No. 364 dtd. Dec. 27, 2013 1-Jan-14 31-Dec-16 4627 ROSENIA ASCENCION C. ARROYO Bd. Res. No. 111 dtd. October 26, 2009 26-Oct-09 31-Dec-11 1306 ROSEMARIE R. SALVIO 5438 ROSEMARIE REYES DALANGIN Page 539 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of June 06, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS REFERENCE (BR NO. / DATE) VALIDITY From REMARKS To 2786 ROSIE M. MOTAS Bd Res. No. 48 dtd. Sept. 06, 2007 6-Sep-07 31-Dec-09 4258 ROSITA ARGUELLES ABARCA Bd. Res. No. 110 dtd. Nov 10, 2011 10-Nov-11 31-Dec-13 4352 ROSITA CHUA CHAM Bd. Res. No. 44 dtd. March 11, 2015 11-Mar-15 31-Dec-17 3766 ROSITA L. GRASPARIL Bd. Res. No. 339 dtd. Dec. 27, 2013 1-Jan-14 31-Dec-16 4487 ROSITA LABORTE GENTILES Bd. Res. No. 52 dtd. Dec. 29, 2014 1-Jan-15 31-Dec-17 Bd. Res. No. 131 dtd. August 11, 2015 1-Jan-16 31-Dec-18 1575 ROSITA PALACIO CERVANTES - CADAPAN Bd. Res. No. 231 dtd. Oct. 29, 2013 1-Jan-14 31-Dec-16 2907 ROSLYN SUMBILLA ARELLANO Bd Res. No. 21 dtd. February 9, 2016 9-Feb-16 31-Dec-18 5351 ROSITA P. ROBELO Page 540 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of June 06, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS REFERENCE (BR NO. / DATE) VALIDITY From REMARKS To 1192 ROSNONI CAMU SERRANO Bd. Res. No. 62 dtd. Apr. 26, 2011 26-Apr-11 31-Dec-13 1371 ROSSANA ALMADILLA CONCEPCION Bd. Res. No. 263 dtd. Dec. 9, 2013 1-Jan-14 31-Dec-16 1971 ROSSANA D. ZACARIAS Bd. Res. No. 34 dtd. March 3, 2015 3-Mar-15 31-Dec-17 3928 ROSSENI ATIENZA ENDAYA Bd. Res. No. 61 dtd. April 26, 2011 26-Apr-11 31-Dec-13 Bd. Res. No. 23 dtd. Dec. 19, 2014 19-Dec-14 31-Dec-16 5556 ROSYLYN LEDESMA RAMIREZ 4706 ROUELLA MARIE G. CORPUZ Bd. Res. No. 84 dtd. August 13, 2012 1-Jan-13 31-Dec-15 4384 ROVELYN QUITORIANO OLAYA Bd. Res. No. 146 dtd. August 17, 2015 17-Aug-15 31-Dec-17 4-Mar-15 31-Dec-17 5684 ROVILYN FERRANCULLO LERIA Br. Res. No. 36 dtd. March 4, 2015 Page 541 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of June 06, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS REFERENCE (BR NO. / DATE) VALIDITY From REMARKS To 5673 ROVIR IAN MACAHITAS GOLOSINO Br. Res. No. 29 dtd. February 18, 2015 18-Feb-15 31-Dec-17 6087 ROWELL IVAN CABALIN STA. ANA Br. Res. No. 59 dtd. Feb. 19, 2016 19-Feb-16 31-Dec-18 2523 ROWENA MONTEMAYOR BARONGAN Bd. Res. No. 220 dtd. Dec. 1, 2015 1-Jan-16 31-Dec-18 2930 ROWENA ADAMOS TORRES Bd Res. No. 65 dtd. Sept. 06, 2007 6-Sep-07 31-Dec-09 0340 ROWENA ASBAN REYES Bd. Res. No. 228 dtd. Dec. 1, 2015 1-Jan-16 31-Dec-18 Bd. Res. No. 240 dtd. Dec. 4, 2015 4-Dec-15 31-Dec-17 Br. Res. No. 34(A) dtd. March 3, 2015 3-Mar-15 31-Dec-17 1814 ROWENA B. CEQUENA 4114 ROWENA B. PAG-ONG TABADA 5697 ROWENA C. CLEMENTE Page 542 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of June 06, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS 5066 ROWENA C. NANGIT REFERENCE (BR NO. / DATE) VALIDITY From REMARKS To Bd. Res. No. 70 dtd. June 5, 2012 5-Jun-12 31-Dec-14 Bd. Res. No. 51 dtd. Jan. 28, 2008 28-Jan-08 31-Dec-10 6021 ROWENA GARCIA MALLARI Br. Res. No. 07 dtd. Feb. 9, 2016 9-Feb-16 31-Dec-18 5426 ROWENA GOCOTANO RODRIGUEZ Bd. Res. No. 278 dtd. Dec. 18, 2013 18-Dec-13 31-Dec-15 1813 ROWENA G. CARULLA - JACINTO 3951 ROWENA R. DE CHAVEZ Bd. Res. No. 09 dtd. Feb. 2, 2015 2-Feb-15 31-Dec-17 2058 ROWENA S. COCHICO Bd. Res. No. 82 dtd. April 14, 2010 14-Apr-10 31-Dec-12 3131 ROWENA S. SANTOS Bd Res. No. 98 dtd. Sept. 11, 2007 11-Sep-07 31-Dec-09 3580 ROWENA SERNA PACRIS Bd Res. No. 163 dtd. Sept. 17, 2015 1-Jan-16 31-Dec-18 Page 543 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of June 06, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS REFERENCE (BR NO. / DATE) VALIDITY From REMARKS To Br. Res. No. 41 (C) dtd. March 4, 5709 ROWENA SUZETTE RHODA MACHICA SALAMIDA 2015 4-Mar-15 31-Dec-17 6070 ROWENA TORILLAS NACARIO Br. Res. No. 36 dtd. Feb. 9, 2016 9-Feb-16 31-Dec-18 Bd Res. No. 63 dtd. Sept. 06, 2007 6-Sep-07 31-Dec-09 2916 ROWLANDO A. AGULLANA 5539 ROXAN VILLACES LABUGUEN Bd. Res. No. 07 dtd. August 13, 2014 13-Aug-14 31-Dec-16 5937 ROXANNE I. DIONISIO Br. Res. No. 158 dtd. August 24, 2015 24-Aug-15 31-Dec-17 6133 ROXANNE MELANIE MARTINEZ RIVERA Br. Res. No. 83 dtd. Mar. 31, 2016 31-Mar-16 31-Dec-18 4019 ROY A. CATAPOY Bd. Res. No. 96 dtd. May 12, 2008 12-May-08 31-Dec-10 1931 ROY LEONOR PEÑAFLORIDA Bd. Res. No. 34 dtd. December 19, 2014 1-Jan-15 31-Dec-17 Page 544 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of June 06, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS 5765 ROY M. CASTAÑERAS REFERENCE (BR NO. / DATE) VALIDITY From REMARKS To Br. Res. No. 87 dtd. July 8, 2015 8-Jul-15 31-Dec-17 Bd. Res. No. 18 dtd. Mar. 4, 2009 4-Mar-09 31-Dec-11 Bd. Res. No. 94 dtd. April 12, 2016 12-Apr-16 31-Dec-18 Bd. Res. No. 19 dtd. February 9, 2016 9-Feb-16 31-Dec-18 Bd. Res. No. 23 dtd. Dec. 19, 2014 19-Dec-14 31-Dec-16 3929 RUBEN CABUYAO FAUSTINO Bd. Res. No. 22 dtd. December 19, 2014 1-Jan-15 31-Dec-17 0905 RUBEN ESQUIERES ZURBANO Bd. Res. No. 272 dtd. Dec. 18, 2013 1-Jan-14 31-Dec-16 0341 RUBEN GENABE TECSON Bd. Res. No. 106 dtd. July 14, 2015 1-Jan-16 31-Dec-18 4359 ROY MICHAEL B. FLORES 5272 ROZELYN RAZO CAMIQUE 0017 RP MAQUILING & COMPANY 5557 RUBEN BLONES CIA Page 545 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of June 06, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS REFERENCE (BR NO. / DATE) VALIDITY From REMARKS To 4488 RUBEN MARQUEZ GARCIA Bd. Res. No. 28 dtd. Dec 19, 2014 1-Jan-15 31-Dec-17 4430 RUBEN MIÑOZA TENEDERO Bd. Res. No. 79 dtd. Mar. 28, 2016 28-Mar-16 31-Dec-18 2009 RUBEN TABORNAL BALLECER Bd. Res. No. 59 dtd. Dec. 29, 2014 1-Jan-15 31-Dec-17 2776 RUBENCITO MARAVILLA DEL MUNDO Bd. Res. No. 155 dtd. August 24, 2015 1-Jan-16 31-Dec-18 Bd Res. No. 144 dtd. Oct. 1, 2007 1-Oct-07 31-Dec-09 Bd. Res. No. 155 dtd. August 24, 2015 1-Jan-16 31-Dec-18 Bd. Res. No. 67 dtd. July 8, 2015 8-Jul-15 31-Dec-17 2275 RUBIE P. RICAFRENTE 3346 RUBY A. SOTOZA 0643 RUBY C. CHUA T. CHU) 4370 RUBY D. LORDAN (Formerly: RUBY Page 546 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of June 06, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS 4249 RUBY L. ROSASENIA REFERENCE (BR NO. / DATE) VALIDITY From REMARKS To Bd. Res. No. 09 dtd. Jan. 8, 2013 8-Jan-13 31-Dec-15 5100 RUBY MAE LARGO BULAJAO Bd. Res. No. 47 dtd. Dec. 29, 2014 1-Jan-15 31-Dec-17 6123 RUBY RELIEVE SEBALLE Br. Res. No. 82 dtd. Mar. 31, 2016 31-Mar-16 31-Dec-18 5934 RUBY ROSA BANZON CARAGAY Br. Res. No. 149 dtd. August 17, 2015 17-Aug-15 31-Dec-17 3538 RUBY T. GOLIMLIM Bd Res. No. 179 dtd. Nov. 6, 2007 6-Nov-07 31-Dec-09 2411 RUBYLYN ORTEGA REYES Bd. Res. No. 203 dtd. November 2, 2015 1-Jan-16 31-Dec-18 3011 RUDY B. CLEMENTE JR. Bd Res. No. 83 dtd. Sept. 11, 2007 11-Sep-07 31-Dec-09 2524 RUDY FONTANILLA SOMBRITO Bd. Res. No. 70 dtd. July 8, 2015 8-Jul-15 31-Dec-17 Page 547 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of June 06, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS 0176 RUDY LIBAO MAGCALAS 4294 RUEL RODRIGO FACUNDO REFERENCE (BR NO. / DATE) VALIDITY From Bd. Res. No. 77 dtd. July 15, 2009 Bd. Res. No. 182 dtd. Oct. 30, 2008 REMARKS To 15-Jul-09 31-Dec-11 30-Oct-08 Cancelled in favor of M. L. Aguirre & Co. (Approved per 17-Apr-09 BR No. 62 dtd. April 17, 2009). Bd. Res. No. 25 dtd. February 9, 2016 9-Feb-16 31-Dec-18 4371 RUEL TIBAYAN RAMOS Bd. Res. No. 09 dtd. August 13, 2014 1-Jan-15 31-Dec-17 0791 RUFINA P. OFRIN Bd. Res. No. 09 dtd. Feb. 9, 2016 09-Feb-16 31-Dec-18 5253 RUEL RYAN ORTIZ JULIAN 2366 RUFINA S. SULIT - SALAS 1214 RUFINO A. MANZANO Bd. Res. No. 197 dtd. Oct. 29, 2013 1-Jan-14 31-Dec-16 2674 RUFINO BASOY CATACUTAN Bd. Res. No. 09 dtd. Feb. 2, 2015 2-Feb-15 31-Dec-17 Page 548 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of June 06, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS REFERENCE (BR NO. / DATE) VALIDITY From REMARKS Bd. Res. No. 173 dtd. Sept. 21, 2015 21-Sep-15 31-Dec-17 1409 RUFO R. MENDOZA Bd. Res. No. 250 dtd. Nov. 11, 2013 1-Jan-14 31-Dec-16 0027 RUPERTO GUEVARRA ABULENCIA Bd. Res. No. 190 dtd. Oct. 14, 2015 1-Jan-16 31-Dec-18 4834 RUPERTO SUAREZ URETA, JR. Bd. Res. No. 138 dtd. Dec. 2, 2010 2-Dec-10 31-Dec-12 0490 RUSSELL ALINDOGAN FERRER Bd. Res. No. 196 dtd. November 2, 2015 1-Jan-16 31-Dec-18 To 1620 RUFINO D. BALBOA 0016 RUFINO MELO AND COMPANY 1423 RUFINO OMAÑA BANGI 0377 RUFINO V. CAMPOMANES Page 549 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of June 06, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS 4270 RUSTICO RAYTA PUNZALAN, JR. REFERENCE (BR NO. / DATE) VALIDITY From REMARKS To Bd. Res. No. 134 dtd. Dec. 2, 2010 1-Jan-11 31-Dec-13 5266 RUTH FLORES ESTRADA Bd. Res. No. 38 dtd. February 11, 2013 11-Feb-13 31-Dec-15 5126 RUTH OCHO AGRIPO Bd. Res. No. 46 dtd. Dec. 29, 2014 1-Jan-15 31-Dec-17 6039 RUTH Q. FONTANAR Br. Res. No. 31 dtd. Feb. 9, 2016 9-Feb-16 31-Dec-18 2931 RUTH RODRIGUEZ ACHA Bd Res. No. 24 dtd. Feb. 4, 2015 4-Feb-15 31-Dec-17 4301 RUTH V. NILL Bd. Res. No. 09 dtd. August 13, 2014 1-Jan-15 31-Dec-17 Br. Res. No. 16 dtd. February 2, 2015 2-Feb-15 31-Dec-17 0469 RUTH B. SABAS 5632 RUTHCHEL CLAUDIO ALMERIA Page 550 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of June 06, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS 4358 RUTHER DUQUE BAUTISTA REFERENCE (BR NO. / DATE) VALIDITY From REMARKS To Bd. Res. No. 18 dtd. Mar. 4, 2009 4-Mar-09 31-Dec-11 Br. Res. No. 34(A) dtd. March 3, 2015 3-Mar-15 31-Dec-17 4153 RYAN JOHN T. YEBAN Bd. Res. No. 139 dtd. July 18, 2008 18-Jul-08 31-Dec-10 4694 RYAN KHARL MANTILLA ALEJANDRE Bd. Res. No. 67 dtd. July 8, 2015 1-Jan-16 31-Dec-18 5700 RYAN CIDRO SALVADOR 6163 RYAN PARBO LAXAMANA Br. Res. No. 121 dtd. May 17, 2016 17-May-16 31-Dec-18 5473 RYAN RANDALL PILAPIL ESQUILLO Bd. Res. No. 223 dtd. Dec. 1, 2015 1-Jan-16 31-Dec-18 2159 RYN A. DE CASTRO Bd. Res. No. 13 dtd. Feb. 8, 2012 8-Feb-12 31-Dec-14 0918 S. CABRAL, N. MAGNAYE & CO. Bd. Res. No. 238 dtd. Noct. 29, 2013 1-Jan-14 31-Dec-16 Page 551 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of June 06, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS REFERENCE (BR NO. / DATE) VALIDITY From REMARKS To 1034 S. T. FONTAMILLAS & CO. Bd. Res. No. 38 dtd. Dec 19, 2014 1-Jan-15 31-Dec-17 4078 SABINA M. ARANGORIN-GAMBOA Bd. Res. No. 214 dtd. Oct. 29, 2013 1-Jan-14 31-Dec-16 Bd. Res. No. 329 dtd. Dec. 27, 2013 1-Jan-14 31-Dec-16 Bd. Res. No. 177 dtd. October 13, 2015 1-Jan-16 31-Dec-18 Bd. Res. No. 99 dtd. July 14, 2015 14-Jul-15 31-Dec-17 5715 SALISE SORRERA-TY PARTNERS & ASSOCIATES Br. Res. No. 56 dtd. July 8, 2015 8-Jul-15 31-Dec-17 Br. Res. No. 27 dtd. February 18, 2015 18-Feb-15 31-Dec-17 0810 SABINO R. DAPAT & CO. (Formerly: SRD & CO.) 0717 SABRINA FIGUEROA RONQUILLO SALDIVAR LEMSIC & CO. ( Formerly: BUCTOLAN 2462 SALDIVAR LEMSIC AND COMPANY) 0251 SALINDONG & TOMAGAN 5664 SALLY PASCUA PABELLO Page 552 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of June 06, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS REFERENCE (BR NO. / DATE) VALIDITY From REMARKS To 4108 SALLY R. ORTIZ Bd. Res. No. 120 dtd. May 29, 2008 29-May-08 31-Dec-10 1703 SALMER BERNARDO AMOROSO Bd. Res. No. 35 dtd. Mar. 28, 2011 28-Mar-11 31-Dec-13 0588 SALOME GONZAGA DE LOS SANTOS Bd. Res. No. 144 dtd. August 17. 2015 1-Jan-16 31-Dec-18 3548 SALOME H. DELA PEÑA Bd Res. No. 44 dtd. Feb. 11, 2013 11-Feb-13 31-Dec-15 1045 SALUSTIANA HERNANDEZ ANI Bd. Res. No. 248 dtd. Oct. 29, 2013 29-Oct-13 31-Dec-15 4059 SALVACION A. GUADALUPE Bd. Res. No. 109 dtd. May 12, 2008 12-May-08 31-Dec-10 2298 SALVACION C. MAGLANTAY Bd. Res. No. 73 dtd. July 15, 2009 15-Jul-09 31-Dec-11 4218 SALVACION FIDELINO SUBIAGA Bd. Res. No. 208 dtd. Oct. 29, 2013 1-Jan-14 31-Dec-16 Page 553 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of June 06, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS 1972 SALVACION M. DANAO REFERENCE (BR NO. / DATE) VALIDITY From REMARKS To Bd. Res. No. 107 dtd. July 14, 2015 14-Jul-15 31-Dec-17 Bd. Res. No. 228 dtd. Dec. 1, 2015 1-Jan-16 31-Dec-18 2932 SALVADOR BALANON MARQUEZ Bd Res. No. 04 dtd. Jan. 27, 2016 26-Jan-16 31-Dec-18 0809 SALVADOR C. MUYUELA Bd. Res. No. 113 dtd. Nov 16, 2011 1-Jan-12 31-Dec-14 1088 SALVADOR CALARA AGUILAR Bd. Res. No. 33 dtd. Feb. 29, 2012 29-Feb-12 31-Dec-14 Bd. Res. No. 116 dtd. July 24, 2015 24-Jul-15 31-Dec-17 Bd Res. No. 173 dtd. Sept. 21, 2015 1-Jan-16 31-Dec-18 5427 SALVACION S. TARRAYA 5129 SALVADOR HAYAGAN GRAJO, JR. 2848 SALVADOR INSAS PABLO 0536 SALVADOR P. MAGNO Page 554 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of June 06, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS REFERENCE (BR NO. / DATE) VALIDITY From REMARKS To 2185 SALVADOR R. DAPAT 4095 SALVADOR R. MILITSALA 29-May-08 31-Dec-10 Br. Res. No. 13 dtd. February 2, 2015 2-Feb-15 31-Dec-17 0931 SALVADOR SIODINA SODUSTA, JR. Bd. Res. No. 17 dtd. FEB. 2, 2015 2-Feb-15 31-Dec-17 2160 SALVADOR SOLLESTA HO Bd. Res. No. 109 dtd. Apr. 15, 2016 15-Apr-16 31-Dec-18 4756 SALVADOR TENERIFE FLORESCA, JR. Bd. Res. No. 47 dtd. Feb. 17, 2016 17-Feb-16 31-Dec-18 8-Jul-15 31-Dec-17 5617 SALVADOR REPIZO RAPAL Bd. Res. No. 118 dtd. May 29, 2008 1446 SALVE C. RAPAY 5716 SALVIO-LEONIDA PANGANIBAN & CO. Br. Res. No. 56 dtd. July 8, 2015 Page 555 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of June 06, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS REFERENCE (BR NO. / DATE) VALIDITY From REMARKS To 1234 SAMSON LEE AVERIA Bd. Res. No. 188 dtd. Oct. 29, 2013 1-Jan-14 31-Dec-16 2917 SAMUEL BASINANG LARES Bd Res. No. 09 dtd. Feb. 2, 2015 2-Feb-15 31-Dec-17 Br. Res. No. 123 dtd. July 31, 2015 24-Jul-15 31-Dec-17 Bd. Res. No. 192 dtd. Nov. 8, 2007 1-Jan-08 31-Dec-10 4585 SAMUEL DELA CRUZ BUSTILLOS Bd. Res. No. 225 dtd. Dec. 1, 2015 1-Dec-15 31-Dec-17 2138 SAMUEL GIANAN ZUÑIGA Bd. Res. No. 229 dtd. Dec. 1, 2015 1-Jan-16 31-Dec-18 3380 SAMUEL M. CURATO Bd Res. No. 148 dtd. Oct. 3, 2007 3-Oct-07 31-Dec-09 5872 SAMUEL BAYETA OJOYLAN, JR. 1066 SAMUEL C. CELESTINO 0820 SAMUEL C. GAYETA Page 556 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of June 06, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS REFERENCE (BR NO. / DATE) VALIDITY From REMARKS 4634 SAMUEL ZAMORA LEE Bd. Res. No. 140 dtd. Sept. 25, 2012 25-Sep-12 31-Dec-14 1665 SAN ANDRES AND ASSOCIATES Bd. Res. No. 124 dtd. June 16, 2008 16-Jun-08 31-Dec-10 0233 SAN BUENAVENTURA & CO. Bd. Res. No. 351 dtd. Dec. 27, 2013 1-Jan-14 31-Dec-16 4519 SANCHE PALADAN VELOSO Bd. Res. No. 28 dtd. Feb. 20, 2012 20-Feb-12 31-Dec-14 SANCHEZ MANUCUM & CO. ( 2977 Formerly : SANCHEZ MANUCUM LAYSON & CO. ) Bd. Res. No. 45 dtd. Feb. 11, 2016 11-Feb-16 31-Dec-18 1579 SANCHEZ, LLENOS & ASSOCIATES Bd. Res. No. 122 dtd. August 28, 2013 1-Jan-14 31-Dec-16 1704 SANDRA GONZALES SERAPIO Bd. Res. No. 136 dtd. Oct. 27, 2009 27-Oct-09 31-Dec-11 To 2330 SANCHEZ LOZADA & COMPANY Page 557 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of June 06, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS REFERENCE VALIDITY From (BR NO. / DATE) REMARKS To 0644 SANTIAGO G. CABANGON 0073 SANTIAGO GONZALES LEE, JR. Bd. Res. No. 11 dtd. Feb. 2, 2015 2-Feb-15 31-Dec-17 2186 SANTIAGO M. DOMAGAS Bd. Res. No. 161 dtd. Oct. 22, 2012 1-Jan-13 31-Dec-15 0143 SANTILLAN, JIMENEZ & ROQUE, CPA'S Bd. Res. No. 14 dtd. 03, 2006 3-Mar-06 31-Dec-08 Bd. Res. No. 76 dtd. Mar. 28, 2016 28-Mar-16 31-Dec-18 Bd. Res. No. 07 dtd. August 13, 2014 13-Aug-14 31-Dec-16 1-Jan-16 31-Dec-18 5190 SANTINA BAUTISTA MINA 1518 SANTOS BEN M. DE PERALTA Mar. 1332 SANTOS C. BENIPAYO, JR. 4705 SANTOS VERDE SAN JUAN & ASSOCIATES Bd. Res. No. 250 dtd. Dec. 14, 2015 Page 558 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of June 06, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS REFERENCE (BR NO. / DATE) VALIDITY From REMARKS To 1331 SARAH ACUÑA RAMOS Bd. Res. No. 10 dtd. Jan. 27, 2010 1/27/2010 31-Dec-12 2059 SARAH B. ESTANISLAO Bd. Res. No. 78 dtd. April 14, 2010 14-Apr-10 31-Dec-12 Bd. Res. No. 197 dtd. November 2, 2015 1-Jan-16 31-Dec-18 4734 SARAH MALABOR SOLILAPSI Bd. Res. No.62 dtd. Mar. 26, 2010 26-Mar-10 31-Dec-12 4109 SARAH SAAVEDRA SONGALIA Bd. Res. No. 120 dtd. May 29, 2008 29-May-08 31-Dec-10 4432 SARTO, SARTO & ASSOCIATES Bd. Res. No. 31 dtd. Mar. 6, 2009 6-Mar-09 31-Dec-11 3634 SATURNINA G. PA-A Bd Res. No. 06 dtd. Jan. 9, 2008 9-Jan-08 31-Dec-10 1819 SARAH C. LEE - AVENA 4846 SARAH LACSON SIGUE Page 559 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of June 06, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS 2654 SATURNINO GOTICO CONDE REFERENCE (BR NO. / DATE) VALIDITY From Bd. Res. No. 163 dtd. Sept. 17, 2015 REMARKS To 1-Jan-16 31-Dec-18 18-Apr-06 31-Dec-08 Br. Res. No. 31 dtd. Feb. 9, 2016 9-Feb-16 31-Dec-18 1372 SEGISMUNDO JAVELLANA DELARMENTE Bd. Res. No. 17 dtd. Feb. 2, 2015 2-Feb-15 31-Dec-17 4466 SEGUNDA L. LANGAM Bd. Res. No. 36 dtd. Mar. 6, 2009 6-Mar-09 31-Dec-11 1215 SEIDINA J. SANTOS Bd. Res. No. 325 dtd. Dec. 27, 2013 1-Jan-14 31-Dec-16 2512 SATURNINO V. LARIRIT 0230 SATURNINO Y. BULANAN, JR. Bd. Res. No. 18 dtd. April 18, 2006 1466 SAU - FONG LAM GO 6040 SCHWENDI SAMSON FAJARDO Page 560 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of June 06, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS (BR NO. / DATE) VALIDITY From Bd. Res. No. 03 dtd. August 13, 2014 13-Aug-14 31-Dec-16 Bd. Res. No. 56 dtd.Mar. 18, 2008 18-Mar-08 31-Dec-10 0690 SERAPIO MANZANO CATIIS Bd. Res. No. 194 dtd. November 2, 2015 1-Jan-16 31-Dec-18 3941 SERENA NACARIO SANTOS Bd. Res. No. 165 dtd. Sept. 27, 2013 1-Jan-14 31-Dec-16 Br. Res. No. 96 dtd. July 8, 2015 8-Jul-15 31-Dec-17 2024 SELECIOS, BAUTISTA & ASSOCIATES REFERENCE REMARKS To 1519 SELWYN S. JALOVA 3858 SEMACO P. SACMAR 1091 SERAFICA, VIERNES & CO. 1133 SERAFIN F. BUSTAMANTE 5839 SERGIO BRAGA BAINCO Page 561 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of June 06, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS REFERENCE (BR NO. / DATE) VALIDITY From REMARKS To 2355 SEVERINA B. DE LEON Bd. Res. No. 49 dtd. Mar. 23, 2010 23-Mar-10 31-Dec-12 2755 SEVERINO A. BELARMINO Bd Res. No. 44 dtd. Aug. 31, 2007 31-Aug-07 31-Dec-09 2965 SEVERINO LAO LAYCO Bd Res. No. 200 dtd. November 2, 2015 1-Jan-16 31-Dec-18 3989 SEVERINO M. MANAÑGU Bd. Res. No. 87 dtd. April 15, 2008 15-Apr-08 31-Dec-10 Bd. Res. No. 58 dtd. April 13, 2012 13-Apr-12 31-Dec-14 Bd. Res. No. 21 dtd. Mar. 4, 2009 4-Mar-09 31-Dec-11 5749 SEVERO LAGUILLES MORALEDA Br. Res. No. 85 dtd. July 8, 2015 8-Jul-15 31-Dec-17 4983 SHARON MONTELLANO MAGPANTAY - REYES Bd. Res. No. 08 dtd. Feb. 2, 2015 2-Feb-15 31-Dec-17 5052 SEVERINO T. SUPAN 4372 SEVERO A. MARAÑO, III Page 562 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of June 06, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS REFERENCE (BR NO. / DATE) VALIDITY From REMARKS To 1926 SHARON P. OLANO - ROSARIO 5968 SHEENA MARIE SAMSON DELA CRUZ 4144 SHEILA A. BLAS 5202 SHEILA MARIE A. DY TIOCO 3278 SHEILA MARIE D. DELA CRUZ Br. Res. No. 183 dtd. October 14, 2015 14-Oct-15 31-Dec-17 Bd. Res. No. 135 dtd. July 18, 2008 18-Jul-08 31-Dec-10 Bd. Res. No. 11 dtd. February 2, 2015 2-Feb-15 31-Dec-17 26-Sep-07 31-Dec-09 Bd Res. No. 129 dtd. Sept. 26, 2007 5813 SHELLA MAY ANULAO RIVERA Br. Res. No. 93 dtd. July 8, 2015 8-Jul-15 31-Dec-17 5505 SHEREE CELESTE M. RIVERA Bd. Res. No. 131 dtd. August 11, 2015 1-Jan-16 31-Dec-18 Bd. Res. No. 230 dtd. December 1, 2015 1-Jan-16 31-Dec-18 4672 SHERILYN CUTAD LIGUTOM Page 563 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of June 06, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS REFERENCE (BR NO. / DATE) VALIDITY From REMARKS To 4353 SHERLY SALVADOR URBANO Bd. Res. No. 65 dtd. July 8, 2015 8-Jul-15 31-Dec-17 3773 SHERRY ANN DAVID ARANDIA Bd. Res. No. 273 dtd. Dec. 18, 2013 1-Jan-14 31-Dec-16 2721 SHERRYL B. BOOL Bd. Res. No. 223 dtd. Dec. 1, 2015 1-Jan-16 31-Dec-18 4835 SHERRYL SOLEDAD MAURICIO Bd. Res. No. 138 dtd. Dec. 2, 2010 2-Dec-10 31-Dec-12 5621 SHERWIN J. SAET Br. Res. No. 14 dtd. February 2, 2015 2-Feb-15 31-Dec-17 6172 SHERWIN OLIGARIO PORCIUNCULA Br. Res. No. 127 dtd. June 6, 2017 6-Jun-16 31-Dec-18 5301 SHERWYNN LAURENCE L. SAY Bd. Res. No. 228 dtd. Dec. 1, 2015 1-Jan-16 31-Dec-18 Bd Res. No. 54 dtd. Sept. 06, 2007 6-Sep-07 31-Dec-09 2837 SHERYL B. SALTING Page 564 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of June 06, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS REFERENCE (BR NO. / DATE) 0906 SHERYL LOU B. MOSTAZA VALIDITY From REMARKS To Bd. Res. No. 210 dtd. OCT. 29, 2013 1-Jan-14 31-Dec-16 Bd. Res. No. 40(A) dtd. March 4, 2015 4-Mar-15 31-Dec-17 Bd. Res. No. 27 dtd. Jan. 23, 2013 23-Jan-13 31-Dec-15 Bd. Res. No. 2297 dtd. Dec. 1, 2015 1-Jan-16 31-Dec-18 4271 SHIRLEY ANN VILLEGAS NAVAL Bd. Res. No. 189 dtd. Oct. 29, 2013 1-Jan-14 31-Dec-16 3859 SHIRLEY E. VERGEL DE DIOS Bd. Res. No. 201 dtd OCT. 29, 2013 1-Jan-14 31-Dec-16 3132 SHIRLEY G. SADORNAS Bd Res. No. 200 dtd. November 2, 2015 1-Jan-16 31-Dec-18 5180 SHERYL PADUA BULACLAC Formerly: SHERYL BORTANOG PADUA) 4695 SHIELA LYN CHUA CUA ( 1248 SHIELA RYAN V. JABALON 5474 SHIELLA MARIE MENDOZA VILLANUEVA Page 565 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of June 06, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS REFERENCE (BR NO. / DATE) VALIDITY From REMARKS To 4406 SHIRLEY GARCIA - CUSTODIO Bd. Res. No. 60 dtd. Dec. 29, 2014 1-Jan-15 31-Dec-17 0116 SHIRLEY S. TE Bd. Res. No. 144 dtd. August 17, 2015 1-Jan-16 31-Dec-18 4219 SHIRWIN YNOBIO SANDOVAL Bd. Res. No. 256 dtd. Dec. 9, 2013 1-Jan-14 31-Dec-16 0719 SICANGCO, MENOR VILLANUEVA & CO. Bd. Res. No. 15 dtd. February 9, 2016 9-Feb-16 31-Dec-18 2154 SIGGAOAT TAN-SIGGAOAT ATIENZA & LIM Bd. Res. No. 58 dtd. Feb. 19, 2016 19-Feb-16 31-Dec-18 3700 SILVESTRE ARIOLA MANALIGOD Bd Res. No. 57 dtd. Feb. 19, 2016 1-Jan-17 31-Dec-19 2880 SILVINA B. SALUD Bd Res. No. 59 dtd. Sept. 06, 2007 6-Sep-07 31-Dec-09 3952 SIMEON M. CAYCO Bd. Res. No. 78 dtd. April 10, 2008 10-Apr-08 31-Dec-10 Page 566 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of June 06, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS REFERENCE (BR NO. / DATE) VALIDITY From REMARKS To Br. Res. No. 147 dtd. August 17, 2015 17-Aug-15 31-Dec-17 1390 SIMONETTE MARANAN LIUTONGCO Bd. Res. No. 71 dtd. June 5, 2012 5-Jun-12 31-Dec-14 2150 SIMPLICIO MALAZARTE GASATAN Bd. Res. No. 88 dtd. Oct. 11, 2011 1-Jan-12 31-Dec-14 3279 SISENIA B. CHIN Bd Res. No. 09 dtd. Feb.9, 2016 9-Feb-16 31-Dec-18 5926 SIMON ILAGAN AGUILON 0235 SISON CORILLO PARONE & CO. Bd. Res. No. 58 dtd. Dec. 29, 2014 1-Jan-15 Registration of Additional Partner: Ericson De Lemos Tadeja as per Board Resolution No. 181 Dated October 31-Dec-17 14, 2015 1654 SIXTA C. LIM Bd. Res. No. 08 dtd. Feb. 2, 2015 2-Feb-15 31-Dec-17 2579 SOCORRO B. JIMENEZ Bd. Res. No. 05 dtd. Jan. 29, 2007 29-Jan-07 31-Dec-09 0348 SOCORRO BARRAQUIA CALDOZO Bd. Res. No. 204 dtd. November 2, 2015 1-Jan-16 31-Dec-18 Page 567 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of June 06, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS REFERENCE (BR NO. / DATE) VALIDITY From REMARKS To 1124 SOCORRO BICOL TAMAYO Bd. Res. No. 204 dtd. Oct. 29, 2013 1-Jan-14 31-Dec-16 0396 SOCORRO RAFOLS OLARTE Bd. Res. No. 108 dtd. Oct. 26, 2009 1-Jan-10 Cancelled Connected to Laud, Basarte, Olarte, Paez, 31-Dec-12 Vasquez & Co. Res. 63 dated April 26, 2011 3160 SOCORRO TIAMZON PAZ Bd Res. No. 49 dtd. March 28, 2012 1-Jan-13 31-Dec-15 3517 SOCRATES P. VILLOTA Bd Res. No. 177 dtd. Nov. 6, 2007 6-Nov-07 31-Dec-09 1307 SOFIA REYES UY Bd. Res. No. 76 dtd. July 15, 2009 15-Jul-09 31-Dec-11 0012 SOFIA S. IBAOS-GUNDRAN Bd. Res. No. 08 dtd. Jan. 9, 2008 9-Jan-08 31-Dec-10 3747 SOFIO ILAGAN GONZALVO Bd. Res. No. 50 dtd. Dec. 29, 2014 1-Jan-15 31-Dec-17 3363 SOLANO MAGLINTE BALUCAN Bd. Res. No. 105 dtd. Oct. 26, 2009 1-Jan-10 31-Dec-12 Page 568 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of June 06, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS REFERENCE (BR NO. / DATE) VALIDITY From REMARKS To 3059 SOLEDAD DIO TATAC Bd Res. No. 221 dtd. December 1, 2015 1-Jan-16 31-Dec-18 1900 SOLEDAD MARAYAG TRIÑANES Bd. Res. No. 54 dtd. Dec. 29, 2014 1-Jan-15 31-Dec-17 Bd. Res. No. 243 dtd. Oct. 29, 2013 29-Oct-13 31-Dec-15 1467 SOLITA TIONGSON VELASQUEZ Bd. Res. No. 110 dtd. July 14, 2015 14-Jul-15 31-Dec-17 4755 SONIA D. BELENO Bd. Res. No. 246 dtd. December 14, 2015 1-Jan-16 31-Dec-18 5408 SOLEDAD MAURICIO SARTIN & CO. 1533 SONIA L. TIMIDAN 4669 SONIA N. DELA CRUZ Bd. Res. No. 04 dtd. January 27, 2010 27-Jan-10 31-Dec-12 0907 SONIA NAKAO MEROY Bd. Res. No. 55 dtd. April 17, 2009 17-Apr-09 31-Dec-11 Page 569 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of June 06, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS REFERENCE (BR NO. / DATE) VALIDITY From REMARKS To 4418 SONIA PHILIPA M. RICABLANCA Bd. Res. No. 28 dtd. Mar. 4, 2009 4-Mar-09 31-Dec-11 0666 SONNY SIMPLICIANO BONILLA Bd. Res. No. 228 dtd. Dec. 1, 2015 1-Jan-16 31-Dec-18 Bd. Res. No. 97 dtd. Apr. 12, 2016 1-Jan-17 31-Dec-19 2091 SORIANO P. GO 0665 SOTERO QUEJARDO TRINIDAD 0144 STA. ANA, RIVERA & CO. Bd. Res. No. 242 dtd. Oct. 29, 2013 1-Jan-14 Addnt'l Partner ELTON GEROBISE MONTECILLO Bd. 31-Dec-16 Res. 242 dated OCT. 29, 2013 4164 STELLA A. VEGA Bd. Res. No. 140 dtd. July 18, 2008 18-Jul-08 31-Dec-10 Bd. Res. No. 309 dtd. Dec. 27, 2013 27-Dec-13 31-Dec-15 5468 STEPHANY SHEREEN OPIS PRUDENCIO 0667 STEPHEN CO Page 570 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of June 06, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS 5964 STEPHEN PAUL SANZ ESCAÑO REFERENCE (BR NO. / DATE) VALIDITY From Br. Res. No. 178 dtd. October 13, 2015 REMARKS To 13-Oct-15 31-Dec-17 2276 STEPHEN UY QUE Bd. Res. No. 34 dtd. March 3, 2015 3-Mar-15 31-Dec-17 1881 STEVE TAN ESTINAR Bd. Res. No. 231 dtd. Oct. 29, 2013 29-Oct-13 31-Dec-15 3178 SUCYLIN F. VERO Bd Res. No. 197 dtd. November 2, 2015 1-Jan-16 31-Dec-18 1795 SUE LYNN L. JOLINGAN Bd. Res. No. 63 dtd. Feb. 19, 2016 19-Feb-16 31-Dec-18 8-Jan-13 31-Dec-15 0349 SUBAINA L. ASINAS 5220 SULAY HASSAN HALIPA Bd. Res. No. 04 dtd. January 8, 2013 1135 SUNGA SORIANO AND ASSOCIATES Page 571 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of June 06, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS REFERENCE (BR NO. / DATE) VALIDITY From REMARKS To 2576 SUNNY JOSE T. FREVALDO Bd. Res. No. 190 dtd. Oct. 14, 2015 1-Jan-16 31-Dec-18 0210 SUSAN A. TAN Bd. Res. No. 216 dtd. Oct. 29, 2013 1-Jan-14 31-Dec-16 4651 SUSAN ANGELINE APOLINAR ARISTORENAS Bd. Res. No. 139 dtd. October 27, 2009 27-Oct-09 31-Dec-11 1319 SUSAN BALINGIT LEE Bd. Res. 09 dtd. Mar 4, 2009 9-Feb-16 31-Dec-18 0691 SUSAN BELO PASAQUIAN Bd. Res. No. 106 dtd. July 14, 2015 1-Jan-16 31-Dec-18 4354 SUSAN C. LANSANGAN Bd. Res. No. 121 dtd. Dec 26, 2011 1-Jan-12 31-Dec-14 2187 SUSAN CARAYUGAN CHEBAT-EVANGELISTA Bd. Res. No. 05 dtd. Jan. 26, 2015 26-Jan-15 31-Dec-17 2188 SUSAN B. AGANON Page 572 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of June 06, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS REFERENCE (BR NO. / DATE) 5243 SUSAN FLORES SAURA Bd. Res. No. 223 dtd. Dec. 1, 2015 5670 SUSAN L. BANDOLIN Br. Res. No. 28 dtd. February 18, 2015 VALIDITY From REMARKS To 1-Jan-16 31-Dec-18 18-Feb-15 31-Dec-17 3803 SUSAN L. CABAIS Bd. Res. No. 169 dtd. Sept. 27, 2013 1-Jan-14 31-Dec-16 1952 SUSAN L. RIVERO Bd. Res. No. 78 dtd. Oct. 7, 2011 7-Oct-11 31-Dec-13 3990 SUSAN M. FABULARUM Bd. Res. No. 320 dtd. Dec. 27, 2013 1-Jan-14 31-Dec-16 3327 SUSAN MANDIA NACE Bd Res. No. 313 dtd. Dec. 27, 2013 1-Jan-14 31-Dec-16 3442 SUSAN R. VICTORINO Bd Res. No. 52 dtd. Feb. 11, 2013 11-Feb-13 31-Dec-15 3364 SUSAN SORIANO-VIRAY Bd Res. No. 188 dtd. Oct. 14, 2015 1-Jan-16 31-Dec-18 Page 573 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of June 06, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS REFERENCE (BR NO. / DATE) VALIDITY From REMARKS To 2853 SUSAN VILLARAMA CRUZ Bd Res. No. 77 dtd. Mar. 28, 2016 28-Mar-16 31-Dec-18 0537 SUSAN YANEZ AMIGABLE Bd. Res. No. 108 dtd. Oct. 26, 2009 1-Jan-10 31-Dec-12 2060 SUSANA AGNES A. MIGUEL Bd. Res. No. 35 dtd. December 19, 2014 1-Jan-15 31-Dec-17 0736 SUSANA ALMENIANA AGUISANDA Bd. Res. No. 186 dtd. Oct. 14, 2015 1-Jan-16 31-Dec-18 3783 SUSANA BELONIO VIERNES Bd. Res. No. 169 dtd. Sept. 27, 2013 1-Jan-14 31-Dec-16 3005 SUSANA C. ROSANA Bd Res. No. 155 dtd. August 24, 2015 1-Jan-16 31-Dec-18 3388 SUSANA C. ZAPLAN Bd Res. No. 149 dtd. Oct. 3, 2007 3-Oct-07 31-Dec-09 1089 SUSANA D. CARLOS Bd. Res. No.220 dtd. Oct. 29, 2013 1-Jan-14 31-Dec-16 Page 574 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of June 06, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS 4096 SUSANA G. BACANI REFERENCE (BR NO. / DATE) Bd. Res. No. 118 dtd. May 29, 2008 VALIDITY From REMARKS To 29-May-08 31-Dec-10 8-Jul-15 31-Dec-17 5778 SUSANA MALLARE REYES Br. Res. No. 89 dtd. July 8, 2015 5976 SUSANA PASCUAL ROSAL Br. Res. No. 193 dtd. November 2, 2015 2-Nov-15 31-Dec-17 4575 SUSANA SALAZAR GULLEM Bd. Res. No. 34 dtd. December 19, 2014 1-Jan-15 31-Dec-17 3389 SUSANA VILLARICO BALILA Bd Res. No. 238 dtd. Dec. 4, 2015 1-Jan-16 31-Dec-18 Bd. Res. No. 05 dtd. Jan. 26, 2015 26-Jan-15 31-Dec-17 1-Jan-16 31-Dec-18 5127 SUZANNE AIMEE PACURI PEÑEDA 0001 SYCIP, GORRES, VELAYO & CO. Bd. Res. No. 251 dtd. December 14, 2015 0951 SYLVIA G. AGOSILA Page 575 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of June 06, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS REFERENCE (BR NO. / DATE) VALIDITY From REMARKS To 2189 SYLVIA G. DELA CRUZ Bd. Res. No. 117 dtd. May 5, 2016 5-May-16 31-Dec-18 3399 SYLVIA M. REFUERZO Bd Res. No. 150 dtd. Oct. 3, 2007 3-Oct-07 31-Dec-09 3909 SYLVIA MACHA EVANGELISTA Bd. Res. No. 65 dtd. April 2, 2008 2-Apr-08 31-Dec-10 Br. Res. No. 92 dtd. July 8, 2015 8-Jul-15 31-Dec-17 5807 SYLVIA R. CASTILLO 1447 SYLVIA R. CUENCA Bd. Res. No. 132 dtd. July 18, 2008 18-Jul-08 31-Dec-10 3555 SYLVIA S. VERIDIANO Bd Res. No. 182 dtd. Nov. 6, 2007 6-Nov-07 31-Dec-09 Bd. Res. No. 08 dtd. Feb. 8, 2012 8-Feb-12 31-Dec-14 Bd Res. No. 178 dtd. Nov. 6, 2007 6-Nov-07 31-Dec-09 T. F. FANGASAN & CO. 2463 Formerly: FANGASAN & YODONG) 3529 TABERDO, TORDESILLAS AND CO. ( Page 576 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of June 06, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS REFERENCE (BR NO. / DATE) 1326 TABTAB, TABTAB & CO. VALIDITY From REMARKS To Bd. Res. No. 327 dtd. Dec. 28, 2013 1-Jan-14 31-Dec-16 4930 TAGNIA, ORTEGA & PARTNERS Bd. Res. No. 290 dtd. Dec. 23, 2013 1-Jan-14 31-Dec-16 4793 TAM-YAP PAOR Bd. Res. No. 13 dtd. February 9, 2016 9-Feb-16 31-Dec-18 5111 TANGENTE AND PARTNERS Bd. Res. No. 32 dtd. Feb. 23, 2015 23-Feb-15 31-Dec-17 3371 TANIE CUEVAS ABUSTAN Bd Res. No. 239 dtd. December 4, 2015 1-Jan-16 31-Dec-18 1833 TARCISIO BLASE ANTIPASADO, JR. Bd. Res. No. 227 dtd. Oct. 29, 2013 1-Jan-14 31-Dec-16 0887 TARDECILLA VERDOLAGA & CO. Bd. Res. No. 32 dtd. Feb. 18, 2015 18-Feb-15 Bd. Res. No. 79 dtd. June 21, 2012 1-Jan-13 2354 TARRAYA & ASSOCIATES TARRAYA, PAROLE & ASSOCIATES) Additional Partner: EDYNEIL NICOLAS CABAÑERO Bd. 31-Dec-17 Res. 31 dated Feb. 18, 2015 ( Formerly: Page 577 31-Dec-15 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of June 06, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS REFERENCE (BR NO. / DATE) VALIDITY From REMARKS To 0720 TATO, GISON, TAN & CO. 4809 TEODOCIO BECERRO TUOZO Bd. Res. No. 08 dtd. Feb. 9, 2016 9-Feb-16 31-Dec-18 6173 TEODORA BONUS BONDOC Br. Res. No. 127 dtd. June 6, 2017 6-Jun-16 31-Dec-18 4049 TEODORA J. VALERA Bd. Res. No. 149 dtd. Sept. 9, 2013 1-Jan-14 31-Dec-16 3102 TEODORA RAFER RAMOS Bd Res. No. 190 dtd. Oct. 24, 2012 1-Jan-13 31-Dec-15 4250 TEODORA S. DIONISIO Bd. Res. No. 123 dtd. August 28, 2013 28-Aug-13 31-Dec-15 8-Jul-15 31-Dec-17 5863 TEODORICO V. PINLAC Br. Res. No. 102 dtd. July 14, 2015 1490 TEODORO B. CORCINO Page 578 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of June 06, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS 4520 TEODORO M. PESQUIRA REFERENCE (BR NO. / DATE) VALIDITY From REMARKS Bd. Res. No. 44 dtd. March 11, 2015 11-Mar-15 31-Dec-17 Bd. Res. No. 42 dtd. Dec. 19, 2014 19-Dec-14 31-Dec-16 Bd. Res. No. 20 dtd. Feb. 20, 2012 20-Feb-12 31-Dec-14 8-Jul-15 31-Dec-17 To 1031 TEODORO O. GALLINEO 0590 TEODORO R. NOCUM 5593 TEODORO SANTAMARIA CANLAS & CO. 2256 TEODULFO AQUINO VELASCO 5842 TEODULFO FELIX VELASCO, JR. Br. Res. No. 97 dtd. July 8, 2015 2993 TEODULO R. TOPACIO Bd Res. No. 80 dtd. Sept. 11, 2007 11-Sep-07 31-Dec-09 3539 TEOFILO D. PILI Bd Res. No. 179 dtd. Nov. 6, 2007 6-Nov-07 31-Dec-09 Page 579 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of June 06, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS REFERENCE (BR NO. / DATE) VALIDITY From REMARKS To 0589 TEOFILO J. DORONILA 0395 TEOFILO M. LOMBOY Bd. Res. 78 dtd. July 8, 2015 4001 TEOFILO TAGUDIN AQUIATAN 1103 TERESA N. NASAYAO 4792 TERESITA FUENTEBELLA-AWAT 2419 TERESITA ADALEM SY 5463 TERESITA AMIO PELEJO 1235 TERESITA B. BAÑEZ 1-Jan-16 31-Dec-18 Bd. Res. No. 138 dtd. Sept. 25, 2012 25-Sep-12 31-Dec-14 Bd. Res. No. 153 dtd. Dec. 21, 2010 1-Jan-11 31-Dec-13 Bd. Res. No. 221 dtd. Oct. 29, 2013 29-Oct-13 31-Dec-15 Bd. Res. No. 223 dtd. Dec. 1, 2015 1-Dec-15 31-Dec-17 Bd. Res. No. 117 dtd. May 5, 2016 5-May-16 31-Dec-18 Bd. Res. No. 57 dtd. Feb. 19, 2016 1-Jan-17 31-Dec-19 Page 580 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of June 06, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS REFERENCE (BR NO. / DATE) VALIDITY From REMARKS To 2513 TERESITA B. CALUAG 2257 TERESITA B. VILLENA Bd. Res. No. 20 dtd. December 20, 2014 1-Jan-15 31-Dec-17 4521 TERESITA BORRES MAGNAYE Bd. Res. No. 60 dtd. April 26, 2012 26-Apr-12 31-Dec-14 3316 TERESITA C. FLORES Bd Res. No. 187 dtd. Oct. 14, 2015 1-Jan-16 31-Dec-18 1046 TERESITA COMPLIDO RIVERA Bd. Res. No. 226 dtd. Oct. 29, 2013 1-Jan-14 31-Dec-16 4455 TERESITA D. DELA CRUZ Bd. Res. No. 71 dtd. July 8, 2015 8-Jul-15 31-Dec-17 12-Dec-14 31-Dec-16 2325 TERESITA CAOILE - PARAYNO 5543 TERESITA D. ELE Bd. Res. No. 18 dtd. December 12, 2014 Page 581 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of June 06, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS REFERENCE (BR NO. / DATE) VALIDITY From REMARKS To 1520 TERESITA G. DE LOS SANTOS Bd. Res. No. 68 dtd. April 26, 2011 26-Apr-11 31-Dec-13 4127 TERESITA G. PLAMENCO Bd. Res. No. 133 dtd. July 18, 2008 18-Jul-08 31-Dec-10 0350 TERESITA GIMAL PIASTRO Bd. Res. 173 dtd. Sept. 21, 2015 1-Jan-16 31-Dec-18 3635 TERESITA GONZALES MARQUEZ Bd Res. No. 03 dtd. Jan. 26, 2015 26-Jan-15 31-Dec-17 2795 TERESITA INOCENCIO JAVIER Bd Res. No. 83 dtd. April 14, 2010 14-Apr-10 31-Dec-12 2855 TERESITA L. CAALIM Bd Res. No. 56 dtd. Sept. 06, 2007 6-Sep-07 31-Dec-09 Bd. Res. No. 194 dtd. Oct. 29, 2013 1-Jan-14 31-Dec-16 0330 TERESITA L. ROSAUPAN 1067 TERESITA LUCERO ROMERO Page 582 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of June 06, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS TERESITA M. CRUZ 1986 TERESITA S. MIRANDA) REFERENCE (BR NO. / DATE) VALIDITY From REMARKS To (Formerly: Bd. Res. No. 02 dtd. Jan. 26, 2015 26-Jan-15 31-Dec-17 2326 TERESITA M. DE RUÑA Bd. Res. No. 283 dtd. Dec. 23, 2013 1-Jan-14 31-Dec-16 1125 TERESITA M. FAUNDO Bd. Res. No. 54 dtd. Dec. 29, 2014 29-Dec-14 31-Dec-16 2277 TERESITA M. OBEDOZA Bd. Res. No. 81 dtd. July 8, 2015 8-Jul-15 31-Dec-17 Br. Res. No. 85 dtd. July 8, 2015 8-Jul-15 31-Dec-17 5750 TERESITA MANAOIS BAYOT 4134 TERESITA MENDOZA-DAYAO Bd. Res. No. 134 dtd. July 18, 2008 18-Jul-08 31-Dec-10 0440 TERESITA MILAN TAPALES Bd. Res. No. 201 dtd. November 2, 2015 1-Jan-16 31-Dec-18 4563 TERESITA R. TAM-YAP Bd. Res. No. 75 dtd. July 15, 2009 15-Jul-09 31-Dec-11 per BR NO. 114 dtd. Sept. 6, 2010) Page 583 Cancelled effective Sept. 6, 2010. Partner of Tam-Yap Paor (Approved LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of June 06, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS REFERENCE (BR NO. / DATE) VALIDITY From REMARKS To 1249 TERESITA S. ESPARTERO 1917 TERESITA S. OPENA Bd. Res. No. 37 dtd. Mar. 6, 2009 6-Mar-09 31-Dec-11 1391 TERESITA SERRANO CARIAGA -VARGAS Bd. Res. No. 69 dtd. April 26, 2011 26-Apr-11 31-Dec-13 1521 TERESITA T. LIM - CABREROS Bd. Res. No. 37 dtd. Mar. 6, 2009 6-Mar-09 31-Dec-11 2882 TERESITA U. YAP Bd Res. No. 59 dtd. Sept. 06, 2007 6-Sep-07 31-Dec-09 4443 TERESITA Z. ABUNDO Bd. Res. No. 33 dtd. Mar. 6, 2009 6-Mar-09 31-Dec-11 3381 TERESITO M. LLAMAS Bd Res. No. 148 dtd. Oct. 3, 2007 3-Oct-07 31-Dec-09 12-Mar-15 31-Dec-17 5691 TERRENCE LEIF FAGYAN FANGASAN Br. Res. No. 48 dtd. March 12, 2015 Page 584 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of June 06, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS REFERENCE (BR NO. / DATE) 3636 TESSIE DAGANDAN MAGALLANES Bd Res. No. 08 dtd. Feb. 2, 2015 0645 TESSIE N. PINEDA 1641 TESSIE UY TABORA VALIDITY From REMARKS To 2-Feb-15 31-Dec-17 Bd. Res. No. 92 dtd. Sept. 11, 2007 11-Sep-07 31-Dec-09 Bd. Res. No. 215 dtd. Oct. 29, 2013 1-Jan-14 31-Dec-16 5254 THADDEUS ENRIQUEZ VENTURANZA Bd. Res. No. 36 dtd. February 11, 2013 11-Feb-13 31-Dec-15 6004 THATER, MISA & COMPANY Br. Res. No. 253 dtd. December 14, 2015 14-Dec-15 31-Dec-17 6124 THEA ESMERALDA TAN SIY Br. Res. No. 82 dtd. Mar. 31, 2016 31-Mar-16 31-Dec-18 5965 THEA MAY ESPERANZATE FIDELSON Br. Res. No. 178 dtd. October 13, 2015 13-Oct-15 31-Dec-17 Bd. Res. No. 33 dtd. March 28, 2011 28-Mar-11 31-Dec-13 1216 THELMA C. SANSALES Page 585 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of June 06, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS REFERENCE (BR NO. / DATE) 4154 THELMA CABAILO BRIONES Bd. Res. No. 46 dtd. Dec. 29, 2014 0538 THELMA G. RACHO-CREDO 2278 THELMA GARCIA SANTOS 5558 THELMA MANIMTIM OMALIN VALIDITY From REMARKS To 29-Dec-14 31-Dec-16 Bd. Res. No. 164 dtd. Sept. 17, 2015 1-Jan-16 31-Dec-18 Bd. Res. No. 35 dtd. December 19, 2014 1-Jan-15 31-Dec-17 Bd. Res. No. 23 dtd. Dec. 19, 2014 19-Dec-14 31-Dec-16 2061 THELMA R. UY Bd. Res. No. 67 dtd. July 8, 2015 8-Jul-15 31-Dec-17 3518 THELMA RELUCIO SANTOS Bd Res. No. 25 dtd. Feb. 9, 2016 9-Feb-16 31-Dec-18 13-Aug-14 31-Dec-16 1-Jan-15 31-Dec-17 4953 THELMA S. ORNIETA 4394 THELMA V. BALITON Bd. Res. No. 08 dtd. August 13, 2014 Bd. Res. No. 21 dtd. December 19, 2014 Page 586 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of June 06, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS 5575 THEODORE C. MARTIN REFERENCE (BR NO. / DATE) VALIDITY From REMARKS To Bd. Res. No. 25 dtd. Dec. 19, 2014 19-Dec-14 31-Dec-16 Bd. Res. No. 78 dtd. April 14, 2010 12-Apr-10 31-Dec-12 Br. Res. No. 34(A) dtd. March 3, 2015 3-Mar-15 31-Dec-17 Bd. Res. No. 67 dtd. March 6, 2013 6-Mar-13 31-Dec-15 Bd. Res. No. 17 dtd. February 9, 2016 9-Feb-16 31-Dec-18 0692 TIMORAY T. ANG Bd. Res. No. 205 dtd. November 2, 2015 1-Jan-16 31-Dec-18 2647 TIMOTEO ACEDO ACEDO Bd. Res. No. 97 dtd. April 17, 2013 17-Apr-13 31-Dec-15 4498 TIMOTHY JOSEPH CUA MACATANGAY Bd. Res. No. 61 dtd. April 17, 2009 17-Apr-09 31-Dec-11 1953 THERESITA MEANA CERALDE 5701 THERESITA P. MAOG 4696 THUCYDIDES MORIENTE YEBAN 0287 TIBAYAN SANTOS MAGPANTAY AND COMPANY (Formerly: DY GO AND COMPANY ) Page 587 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of June 06, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS REFERENCE (BR NO. / DATE) VALIDITY From REMARKS To 2580 TIRSO CARREON CASTADA Bd. Res. No. 268 dtd. Dec. 28, 2015 1-Jan-16 31-Dec-18 2092 TITA G. GAPAL Bd. Res. No. 73 dtd. July 8, 2015 8-Jul-15 31-Dec-17 0879 TITA MANTILLA AMPO Bd. Res. No. 63 dtd. Feb. 19, 2016 19-Feb-16 31-Dec-18 2438 TITA RUADO CALUMBA Bd. Res. No. 06 dtd. JAN. 26, 2015 26-Jan-15 31-Dec-17 4086 TITO CARCUEBA FUENTES, JR. Bd. Res. No. 362 dtd. Dec. 27, 2013 1-Jan-14 31-Dec-16 3735 TITO P. MUMPAR Bd. Res. No. 28 dtd. Jan. 28, 2008 28-Jan-08 31-Dec-10 6074 TOLENTINO-KO PARTNERS & CO. Br. Res. No. 42 dtd. Feb. 11, 2016 11-Feb-16 31-Dec-18 4895 TOLOMEO D. LIGUTAN Bd. Res. No. 340 dtd. Dec. 27, 2013 1-Jan-14 31-Dec-16 Page 588 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of June 06, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS (BR NO. / DATE) VALIDITY From 3170 TOLOMEO D. LIGUTAN & CO. Bd Res. No. 105 dtd. Sept. 14, 2007 14-Sep-07 31-Dec-09 Cancelled 2344 TOMAS ODIAMAR PAN, III Bd. Res. No. 46 dtd. March 11, 2015 11-Mar-15 31-Dec-17 1392 TOMAS PACHECO DULATAS Bd. Res. No. 147 dtd. Sept. 9, 2013 1-Jan-14 31-Dec-16 Br. Res. No. 34 dtd. March 3, 2015 3-Mar-15 31-Dec-17 4739 TORADIO RODELAS ESPLANA Bd Res. No. 90 dtd. Mar. 31, 2016 31-Mar-16 31-Dec-18 4542 TORIBIO ROQUE CAYANAN Bd. Res. No. 79 dtd. July 8, 2015 8-Jul-15 31-Dec-17 Br. Res. No. 35 (C) dtd. March 4, 2015 4-Mar-15 31-Dec-17 Bd. Res. No. 50 dtd. Dec. 29, 2014 1-Jan-15 31-Dec-17 5681 TOMMY T. ALMONTE 5712 TRICIA CASTAÑEDA VILORIA 4087 TRINIDAD ARCILLA ASOUAN REFERENCE Page 589 REMARKS To LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of June 06, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS 6093 TRINIDAD CABAZARES MADRONERO 0028 TRINIDAD L. SEE REFERENCE (BR NO. / DATE) Br. Res. No. 67 dtd. Feb. 26, 2016 VALIDITY From REMARKS To 26-Feb-16 31-Dec-18 Bd. Res. No. 156 dtd. August 24, 2015 1-Jan-16 31-Dec-18 Bd. Res. No. 120 dtd. Sept. 19, 2012 19-Sep-12 31-Dec-14 4-Feb-15 31-Dec-17 0646 TRINIDAD LAURENARIA AQUINO 4652 TRINIDAD SAMSON TABIGUE 5657 TRIPLE MATUGUINAS GEMPESAW Br. Res. No. 23 dtd. February 4, 2015 5559 TRISTAN JULES PLEÑOS MANINGO Bd. Res. No. 23 dtd. Dec. 19, 2014 19-Dec-14 31-Dec-16 0225 TULIO, EVANGELISTA, LIM & CO. Bd. Res. No. 04 dtd. Jan. 26, 2015 26-Jan-15 31-Dec-17 1778 ULYSSES ANTONIO C. YAP Bd. Res. No. 101 dtd. May 12, 2008 12-May-08 31-Dec-10 Page 590 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of June 06, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS REFERENCE (BR NO. / DATE) VALIDITY From REMARKS To 2863 ULYSSES URSIE C. NEMIL Bd Res. No. 57 dtd. Sept. 06, 2007 6-Sep-07 31-Dec-09 1987 URBANO RAGIL RABENA Bd. Res. No. 55 dtd. Dec. 29, 2014 1-Jan-15 31-Dec-17 2638 URSULITA B. VILLAVERDE Bd. Res. No. 61 dtd. Feb. 19, 2016 19-Feb-16 31-Dec-18 0384 UY, SINGSON, ABELLA & CO. Bd. Res. No. 167 dtd. Sept. 17, 2015 1-Jan-16 Additional Partner: Madonna Mia S. Dayego under Board 31-Dec-18 Resolution No. 118 dated July 24, 2015 Bd. Res. No. 235 dtd. Oct. 29, 2013 1-Jan-14 31-Dec-16 Bd. Res. No. 192 dtd. November 2, 2015 1-Jan-16 Board Res. No. 192 dated 2015 with additional partners : MR. RENATO MANALOTO CABRAL and MR. ALFONSO 31-Dec-18 LIYO CAY-AN Bd Res. No. 228 dtd. December 1, 2015 1-Jan-16 31-Dec-18 0135 V. M. TORRES & CO. 1596 V. T. VILLAMALA & ASSOCIATES 0314 VALDES, ABAD AND CAMPANY VALDEZ & ASSOCIATES) 2883 VALENBERT CAYOWET JUAN (Formerly: CARLOS J. Page 591 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of June 06, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS REFERENCE (BR NO. / DATE) VALIDITY From REMARKS To 1193 VALENTIN CONCEPCION VILLANUEVA Bd. Res. No. 221 dtd. OCT. 29, 2013 1-Jan-14 31-Dec-16 1333 VALENTINA DE CASTRO PAGDANGANAN Bd. Res. No.07 dtd. August 13, 2014 13-Aug-14 31-Dec-16 3012 VALENTINA M. VELOSO Bd Res. No. 07 dtd. August 13, 2014 13-Aug-14 31-Dec-16 0441 VALENTINO G. CUA Bd. Res. No. 02 dd. Jan. 9, 2008 9-Jan-08 31-Dec-10 2191 VALERA FLORES AND ASSOCIATES Bd. Res. No. 54 dtd. April 17, 2009 17-Apr-09 31-Dec-11 3716 VALERIE A. PAJARO Bd Res. No. 23 dtd. Jan. 28, 2008 28-Jan-08 31-Dec-10 4395 VANESSA MORALES SURINGA Bd. Res. No. 21 dtd. December 19, 2014 1-Jan-15 31-Dec-17 2994 VEDASTO CARANDANG MALAPITAN Bd Res. No. 45 dtd. Feb. 11, 2013 11-Feb-13 31-Dec-15 Page 592 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of June 06, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS REFERENCE (BR NO. / DATE) VALIDITY From REMARKS To 0333 VELANDRIA, DIMAGIBA &CO. Bd. Res. No. 106 dtd. Oct. 26, 2009 1-Jan-10 Partner Franco Velandria died Feb. 25, 2008. Admitted 31-Dec-12 new partner Erlinda T. Odfina. 3390 VELASCO AGUIRRE & CO. Bd Res. No. 217 dtd. Dec. 1, 2015 1-Jan-16 31-Dec-18 3499 VELISSA RUBAYA TOLIBAS Bd Res. No. 223 dtd. Dec. 1, 2015 1-Jan-16 31-Dec-18 1351 VELMOUR C. ABAD Bd. Res. No. 32 dtd. Jan. 28, 2008 28-Jan-08 31-Dec-10 3804 VENERANDA I. REYES - GERONA Bd. Res. No. 260 dtd. Dec. 9, 2013 1-Jan-14 31-Dec-16 2670 VENERANDA MANGUBAT REDONDO Bd. Res. No. 204 dtd. November 2, 2015 1-Jan-16 31-Dec-18 2046 VENANCIO C. VENGCO 0134 VENTURA DAVID & CO. Page 593 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of June 06, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS REFERENCE (BR NO. / DATE) VALIDITY From REMARKS To 1104 VENUS RIVERA ARAGOZA Bd. Res. No. 63 dtd. Dec. 29, 2014 1-Jan-15 31-Dec-17 2939 VERANDO TAN FERMIN Bd Res. No. 117 dtd. May 5, 2016 5-May-16 31-Dec-18 1994 VERGEL DE DIOS & CO. Bd. Res. No. 217 dtd. Dec. 1, 2015 1-Jan-16 31-Dec-18 23-Jan-13 31-Dec-15 5244 VERNA BUENAVISTA PESPIS Bd. Res. No. 24 dtd. January 23, 2013 3473 VERONICA A. JIMENEA Bd Res. No. 269 dtd. Dec. 28, 2015 1-Jan-16 31-Dec-18 4522 VERONICA A. NABONG Bd. Res. No. 64 dtd. May 5, 2009 5-May-09 31-Dec-11 4444 VERONICA S. PANGILINAN Bd. Res. No. 33 dtd. Mar. 6, 2009 6-Mar-09 31-Dec-11 3433 VERSOZA, OMEGA, ARCEGA Bd Res. No. 157 dtd. Oct. 8, 2007 8-Oct-07 31-Dec-09 Page 594 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of June 06, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS REFERENCE (BR NO. / DATE) VALIDITY From REMARKS To 5378 VERSUELO RIVERA GARCIA, III Bd. Res. No. 68 dtd. July 8, 2015 1-Jan-16 31-Dec-18 5855 VIC RAMOS BARRIENTOS Br. Res. No. 101 dtd. July 14, 2015 8-Jul-15 31-Dec-17 0351 VICENTE B. VALDEZ Bd. Res. No. 30 dtd. Feb. 12, 2010 12-Feb-10 31-Dec-12 3241 VICENTE CAPINPIN LAMBUS Bd Res. No. 48 dtd. Feb. 11, 2013 11-Feb-13 31-Dec-15 2722 VICENTE CHUA LIM Bd. Res. No.196 dtd. November 2, 2015 1-Jan-16 31-Dec-18 Bd Res. No. 47 dtd. Sept. 06, 2007 6-Sep-07 31-Dec-09 2420 VIC ROY S. ORDINARIO 2161 VICENTE E. TE 2777 VICENTE F. TAN, JR. Page 595 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of June 06, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS REFERENCE (BR NO. / DATE) VALIDITY From REMARKS To 0117 VICENTE GONZALES DECHAVEZ Bd. Res. No. 68 dtd. July 8, 2015 8-Jul-15 31-Dec-17 0220 VICENTE ISIDRO DELA CRUZ, JR. Bd. Res. No. 184 dtd. Oct. 14, 2015 1-Jan-16 31-Dec-18 4601 VICENTE KAPALAC MONTEJO, JR. Bd. Res. No. 10 dtd. Feb. 2, 2015 2-Feb-15 31-Dec-17 1848 VICENTE M. MAGBOO, JR. Bd. Res. No. 289 dtd. Dec. 23, 2013 1-Jan-14 31-Dec-16 26-Oct-09 31-Dec-11 1534 VICENTE P. BUGA-AY, JR. 0074 VICENTE P. TANTUICO, SR. 1286 VICENTE T. ONGKEKO 4642 VICENTE V. BALAO Bd. Res. No. 121 dtd. October 26, 2009 Page 596 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of June 06, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS 5779 VICENTE VELUZ BLAZA, II REFERENCE (BR NO. / DATE) VALIDITY From REMARKS To Br. Res. No. 89 dtd. July 8, 2015 8-Jul-15 31-Dec-17 Bd. Res. No. 213 dtd. Oct. 29, 2013 1-Jan-14 31-Dec-16 6145 VICMAR A. GANDEZA Br. Res. No. 108 dtd. Apr. 12, 2016 12-Apr-16 31-Dec-18 5036 VICTOR EMMANUEL OBGUIA MACHACON Bd. Res. No. 81 dtd. July 8, 2015 8-Jul-15 31-Dec-17 5588 VICTOR JEROD QUIPE ANDRES Bd. Res. No. 32 dtd. Dec. 19, 2014 19-Dec-14 31-Dec-16 0297 VICTOR LU CHIU Bd. Res. No. 257 dtd. Dec. 9, 2013 09-Dec-13 31-Dec-15 2037 VICTOR PIMENTEL DUJON Bd. Res. No. 60 dtd. December 29, 2014 1-Jan-15 31-Dec-17 2122 VICTOR RABANG PAGAYONA, JR. Bd. Res. No. 11 dtd. Jan. 30, 2009 30-Jan-09 31-Dec-11 4040 VICKY M. MORENO Page 597 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of June 06, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS REFERENCE (BR NO. / DATE) VALIDITY From REMARKS To 2023 VICTOR U. FORTALEZA Bd. Res. No. 65 dtd. May 5, 2009 5-May-09 31-Dec-11 2838 VICTORIA A. MARTINEZ Bd Res. No. 54 dtd. Sept. 06, 2007 6-Sep-07 31-Dec-09 2062 VICTORIA A. PACQUING Bd. Res. No. 77 dtd. Mar. 28, 2016 28-Mar-16 31-Dec-18 1179 VICTORIA A. TIU Bd. Res. No. 08 dtd. Feb. 2, 2015 2-Feb-15 31-Dec-17 3317 VICTORIA ANCHETA MAMBA Bd Res. No. 135 dtd. Sept. 26, 2007 26-Sep-07 31-Dec-09 2933 VICTORIA B. AURIGUE Bd Res. No. 144 dtd. Dec. 2, 2010 2-Dec-10 31-Dec-12 2455 VICTORIA BARTOLOME GONZALES, II Bd. Res. No. 52 dtd. Dec. 29, 2014 1-Jan-15 31-Dec-17 1834 VICTORIA C. MANGROBANG Bd. Res. No. 169 dtd. Sept. 25, 2013 1-Jan-14 31-Dec-16 Page 598 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of June 06, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS REFERENCE (BR NO. / DATE) 6027 VICTORIA E. LOGDAT Br. Res. No. 29 dtd. Feb. 9, 2016 5380 VICTORIA MALUENDA MOZO VALIDITY From REMARKS To 9-Feb-16 31-Dec-18 Bd. Res. No. 110 dtd. Apr. 15, 2016 15-Apr-16 31-Dec-18 0848 VICTORIA P. GATMAITAN Bd. Res. No. 121 dtd. July 24, 2015 1-Jan-16 31-Dec-18 2308 VICTORIA REYES ESPIRITU Bd. Res. No.41(B) dtd. March 4, 2015 4-Mar-15 31-Dec-17 3847 VICTORIA SABINA L. DE LEON Bd. Res. No. 287 dtd. Dec. 23, 2013 1-Jan-14 31-Dec-16 Bd. Res. No. 25 dtd. Dec. 19, 2014 19-Dec-14 31-Dec-16 5576 VICTORIA URREA MONSERRAT 4697 VICTORIANO COJUANGCO NAVARRETE Bd. Res. No. 162 dtd. Sept. 17, 2015 1-Jan-16 31-Dec-18 3147 VICTORINO RAMOS ALMENDRAS Bd Res. No. 245 dtd. December 28, 2012 1-Jan-13 CANCELLED - Under Muntuerto, Almendras & Co. 31-Dec-15 Board Resolution No. 06 dated August 13, 2014 Page 599 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of June 06, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS REFERENCE (BR NO. / DATE) VALIDITY From REMARKS To 4035 VICTORINO SAMSON VILLANUEVA Bd. Res. No. 40(A) dtd. March 4, 2015 4-Mar-15 31-Dec-17 2966 VICTORIO M. VILLASEÑOR Bd Res. No. 221 dtd. Dec. 1, 2015 1-Jan-16 31-Dec-18 0196 VIDUYA GUNDAN ASSOCIATES Bd. Res. No. 61 dtd. March 6, 2013 06-Mar-13 31-Dec-15 Bd. Res. No. 65 dtd. April 26, 2012 26-Apr-12 31-Dec-14 0058 VILLARUZ, VILLARUZ & CO. Bd. Res. No. 217 dtd. December 1, 2015 1-Jan-16 31-Dec-18 1068 VILMA B. GENITO - ABALA Bd. Res. No. 169 dtd. Sept. 27, 2013 1-Jan-14 31-Dec-16 2327 VILMA L. ALDEA Bd. Res. No. 229 dtd. Dec. 1, 2015 1-Jan-16 31-Dec-18 VILLADAREZ, HORNILLA & CO. 2497 VILLADAREZ, CRUZ AND CO.) ( Formerly: 2279 VILLARICO, JACOBE & CO. Page 600 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of June 06, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS REFERENCE (BR NO. / DATE) VALIDITY From REMARKS To 0051 VILMA M. ANGELES Bd. Res. No. 24 dtd. Mar. 4, 2009 4-Mar-09 31-Dec-11 0491 VILMA M. REYES Bd. Res. No. 37 dtd. Feb. 29, 2012 29-Feb-12 31-Dec-14 5692 VILMA S. DOMINGO Br. Res. No. 48 dtd. March 12, 2015 12-Mar-15 31-Dec-17 3527 VILMA S. JAMISOLA Bd Res. No. 68 dtd. March 6, 2013 6-Mar-13 31-Dec-15 4499 VILMA TONGSON LLANTERO Bd. Res. No. 112 dtd. Nov 16, 2011 1-Jan-12 31-Dec-14 2849 VINA LYN P. PIQUERO Bd Res. No. 55 dtd. Sept. 06, 2007 6-Sep-07 31-Dec-09 5511 VINCENT BRYAN MAPUA PARAGAS Bd. Res. No. 358 dtd. Dec. 27, 2013 27-Dec-13 31-Dec-15 6106 VIOLETA ALACAPA SUMULAT Br. Res. No. 72 dtd. Mar. 28, 2016 28-Mar-16 31-Dec-18 Page 601 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of June 06, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS 0952 VIOLETA AVENDAÑO BARREDO REFERENCE (BR NO. / DATE) VALIDITY From Bd. Res. No. 151 dtd. Sept. 9, 2013 REMARKS To 1-Jan-14 31-Dec-16 VIOLETA ESTANISLAO TESORIO ( Formerly: VIOLETA Bd. Res. No. 09 dtd. Feb. 2, 2015 2038 FLORES ESTANISLAO) 2-Feb-15 31-Dec-17 1134 VIOLETA F. CEPE Bd. Res. No. 110 dtd. July 14, 2015 14-Jul-15 31-Dec-17 3179 VIOLETA L. ABAD Bd Res. No. 242 dtd. December 4, 2015 1-Jan-16 31-Dec-18 2093 VIOLETA LAGARTO MIRALLES Bd. Res. No. 78 dtd. April 14, 2010 14-Apr-10 31-Dec-12 4097 VIOLETA M. CASTRO Bd. Res. No. 118 dtd. May 29, 2008 29-May-08 31-Dec-10 2258 VIOLETA M. VALINO Bd. Res. No. 11 dtd. Feb. 2, 2015 2-Feb-15 31-Dec-17 1576 VIOLETA C. CRUZ - GUEVARRA Page 602 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of June 06, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS REFERENCE (BR NO. / DATE) VALIDITY From REMARKS To 1779 VIOLETA RAGUB SALUMBIDES Bd. Res. No. 222 dtd. Oct. 29, 2013 1-Jan-14 31-Dec-16 3510 VIOLETA SANTIAGO ROSALES Bd Res. No. 207 dtd. November 2, 2015 1-Jan-16 31-Dec-18 5081 VIOLETO D. AYUBAN Bd. Res. No. 77 dtd. June 21, 2012 21-Jun-12 31-Dec-14 5886 VIRENIA AGUJAR SASING Br. Res. No. 127 dtd. August 11, 2015 11-Aug-15 31-Dec-17 4757 VIRGELIO TUASON NIBUNGCO Bd. Res. No. 96 dtd. April 17, 2013 17-Apr-13 31-Dec-15 2806 VIRGILIA ELEVERA BAURA Bd Res. No. 63 dtd. Dec. 29, 2014 1-Jan-15 31-Dec-17 4031 VIRGILIA R. CABANILLA Bd. Res. No. 98 dtd. May 12, 2008 12-May-08 31-Dec-10 2925 VIRGILIO C. TUAZON Bd Res. No. 64 dtd. Sept. 06, 2007 6-Sep-07 31-Dec-09 Page 603 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of June 06, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS 2593 VIRGILIO DOLINO RAMOS REFERENCE (BR NO. / DATE) VALIDITY From REMARKS To Bd. Res. No.64 dtd. Mar. 26, 2010 26-Mar-10 31-Dec-12 Bd. Res. No. 110 dtd. Apr. 15, 2016 1-Jan-17 31-Dec-19 Bd. Res. No. 113 dtd. Sept. 12, 2012 1-Jan-13 31-Dec-15 0592 VIRGILIO MEMPIN VASQUEZ Bd. Res. No. 60 dtd. March 6, 2013 6-Mar-13 31-Dec-15 3589 VIRGILIO O. ACOSTA Bd. Res. No. 110 dtd. Oct. 26, 2009 1-Jan-10 31-Dec-12 4914 VIRGILIO FEDERI AGUNOD 2162 VIRGILIO G. PIZARRO 0481 VIRGILIO J. CALAGUAS 0770 VIRGILIO M. BATUIGAS 0591 VIRGILIO M. GUAÑO Page 604 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of June 06, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS REFERENCE (BR NO. / DATE) VALIDITY From REMARKS To 0136 VIRGILIO R. SANTOS & CO. Bd. Res. No. 161 dtd. Sept. 27, 2013 1-Jan-14 31-Dec-16 3114 VIRGILIO S. DE LA VEGA Bd Res. No. 96 dtd. Sept. 11, 2007 11-Sep-07 31-Dec-09 3717 VIRGILIO S. FARCON Bd Res. No. 23 dtd. Jan. 28, 2008 28-Jan-08 31-Dec-10 2538 VIRGILIO TRINIDAD ONG Bd. Res. No. 46 dtd. Dec. 29, 2014 1-Jan-15 31-Dec-17 Cancelled effective May 5, 2009. Partner of Pocular, Aguilar, Tindoy, Hechanova & Co. (Approved per BR No. 31-Dec-09 64 dtd. May 5, 2009) 0614 VIRGILITA U. COMEDOY-HECHENOVA Bd. Res. No. 06 dtd. Jan. 29, 2007 0792 VIRGINIA BARENG PACRIS Bd. Res. No. 77 dtd. July 8, 2015 8-Jul-15 31-Dec-17 2345 VIRGINIA A. ALDERETE Bd. Res. No. 50 dtd. Dec. 29, 2014 1-Jan-15 31-Dec-17 3052 VIRGINIA A. LUBINA Bd Res. No. 88 dtd. Sept. 11, 2007 11-Sep-07 31-Dec-09 29-Jan-07 Page 605 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of June 06, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS REFERENCE (BR NO. / DATE) VALIDITY From REMARKS To 3690 VIRGINIA BOGNOT PASCUAL Bd Res. No. 268 dtd. Dec. 18, 2013 1-Jan-14 31-Dec-16 2010 VIRGINIA D. BESA Bd. Res. No. 20 dtd. December 19, 2014 1-Jan-15 31-Dec-17 3231 VIRGINIA F. LEYVA Bd Res. No. 91 dtd. June 8, 2010 8-Jun-10 31-Dec-12 3085 VIRGINIA GARCIA DELOS REYES Bd Res. No. 141 dtd. August 14, 2015 1-Jan-16 31-Dec-18 1069 VIRGINIA K. MARTINEZ Bd. Res. No. 339 dtd. Dec. 27, 2013 1-Jan-14 31-Dec-16 3280 VIRGINIA N. BATISTIANA Bd Res. No. 34 dtd. Feb. 9, 2016 9-Feb-16 31-Dec-18 0360 VIRGINIA N. MAGDOLOT Bd. Res. No. 184 dtd. Nov. 6, 2007 6-Nov-07 31-Dec-09 3571 VIRGINIA NEIZ-CACAS Bd Res. No. 319 dtd. Dec. 27, 2013 1-Jan-14 31-Dec-16 Page 606 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of June 06, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS REFERENCE (BR NO. / DATE) VALIDITY From REMARKS To 4292 VIRGINIA Q. NOLLAN Bd. Res. No. 284 dtd. Dec. 23, 2013 1-Jan-14 31-Dec-16 3519 VIRGINIA RANOCO ACAIN Bd Res. No. 239 dtd. December 28, 2012 1-Jan-13 31-Dec-15 5848 VIRGINIA REYES ESPINA Br. Res. No. 100 dtd. July 14, 2015 8-Jul-15 31-Dec-17 4980 VIRGINIA S. MACARANAS Bd. Res. No. 209 dtd. Oct. 29, 2013 1-Jan-14 31-Dec-16 5943 VIRGINIA S. OCAMPO-SOLO Br. Res. No. 161 dtd. September 17, 2015 17-Sep-15 31-Dec-17 5278 VIRGINIA SANTOS SAUCO Bd. Res. No. 96 dtd. Apr. 12, 2016 12-Apr-16 31-Dec-18 3572 VIRGINIA T. CRUZ Bd Res. No. 190 dtd. Oct. 14, 2015 1-Jan-16 31-Dec-18 1180 VIRGINIA TUBAL ALBACITE Bd. Res. No. 46 dtd. March 11, 2015 11-Mar-15 31-Dec-17 Page 607 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of June 06, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS REFERENCE (BR NO. / DATE) VALIDITY From REMARKS To 0593 VIRGINIA V. CATANGAY 4781 VIRGINIA VILLAMERO MARFA Bd. Res. No. 177 dtd. October 13, 2015 1-Jan-16 31-Dec-18 3983 VISITACION TONG JAVIER Bd. Res. No. 197 dtd. Oct. 29, 2013 1-Jan-14 31-Dec-16 4576 VISMINDA M. TUBOG Bd. Res. No. 08 dtd. Feb. 2, 2015 2-Feb-15 31-Dec-17 5067 VIVENCIO JUAN QUIRAY Bd. Res. No. 59 dtd. Dec. 29, 2014 1-Jan-15 31-Dec-17 6022 VIVIAN BUSTAMANTE TAN Br. Res. No. 07 dtd. Feb. 9, 2016 9-Feb-16 31-Dec-18 Bd. Res. No.55 dtd. Mar. 23, 2010 23-Mar-10 31-Dec-12 Bd. Res. No. 201 dtd. November 2, 2015 1-Jan-16 31-Dec-18 4724 VIVIAN Y. CAFÉ 5342 VIVIEN P. MEJOS-KEMPIS Page 608 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of June 06, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS REFERENCE (BR NO. / DATE) VALIDITY From REMARKS To Bd. Res. No. 146 dtd. August 17, 2015 1-Jan-16 31-Dec-18 Bd. Res. No. 30 dtd. Jan. 28, 2008 28-Jan-08 31-Dec-10 6071 VOLTAIRE BORJA SALUD Br. Res. No. 36 dtd. Feb. 9, 2016 9-Feb-16 31-Dec-18 2219 WALTER BRAVO THATER Bd. Res. No. 22 dtd. Dec 19, 2014 1-Jan-15 31-Dec-17 CANCELLED 3453 WALTER SALIMBAGAT SALDON Bd. Res. No. 177 dtd. Oct. 13, 2015 1-Jan-16 31-Dec-18 0362 WAN MARGARET L. NONATO Bd. Res. No. 237 dtd. Dec. 4, 2015 1-Jan-16 31-Dec-18 Br. Res. No. 129 dtd. August 11, 2015 11-Aug-15 31-Dec-17 Bd. Res. No. 127 dtd. August 28, 2013 1-Jan-14 31-Dec-16 4827 VLADIMIR LEGASPI DAMIAN 1126 VLADIMIR U. RANILLO 5902 WARLEY LIGADA CONCEPCION 1815 WARLITO MIGUEL CARILLO Page 609 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of June 06, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS REFERENCE (BR NO. / DATE) VALIDITY From REMARKS To 2864 WARLITO S. DONAIRE Bd Res. No. 57 dtd. Sept. 06, 2007 6-Sep-07 31-Dec-09 3232 WARREN JOSEPH VALENCIA DULA Bd Res. No. 78 dtd. April 14, 2010 14-Apr-10 31-Dec-12 2123 WEDNESDAY REYES MENDOZA Bd. Res. No. 77 dtd. July 8, 2015 8-Jul-15 31-Dec-17 Bd Res. No. 23 dtd. Feb. 9, 2016 9-Feb-16 31-Dec-18 Br. Res. No. 93 dtd. July 8, 2015 8-Jul-15 31-Dec-17 1352 WEIMAR P. ORAJAY 3161 WELLINGTON ZAMUDIO BALTAZAR 5814 WEMIE DE LEON CERVAS 0455 WENCESLAO M. ANICETO Bd. Res. No. 57 dtd. Sept. 8, 2006 1-Jan-07 31-Dec-09 0482 WENDELL BRIONES REYES Bd. Res. No. 202 dtd. Oct. 29, 2013 1-Jan-14 31-Dec-16 Page 610 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of June 06, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS 1670 WENY C. PANGANIBAN REFERENCE (BR NO. / DATE) VALIDITY From REMARKS To Withdrawn from partnership Leong, Eralino, Acuna, 31-Dec-11 Degala & Co. Bd. Res. No. 11 dtd. Jan. 30, 2009 30-Jan-09 Br. Res. No. 127 dtd. June 6, 2017 6-Jun-16 31-Dec-18 4287 WILBERT L. TAN Bd. Res. No. 173 dtd. Oct. 30, 2008 30-Oct-08 31-Dec-10 1723 WILBERTO PASTRANA DE GUZMAN Bd. Res. No. 62 dtd. April 26, 2012 26-Apr-12 31-Dec-14 1954 WILFRED MABALA TAN Bd. Res. No. 27 dtd. Feb. 12, 2010 12-Feb-10 31-Dec-12 0361 WILFRED SANTOS TIU Bd. Res. No. 200 dtd. November 2, 2015 1-Jan-16 31-Dec-18 1090 WILFREDO A. ESGUERRA Bd. Res. No. 76 dtd. Mar. 28, 2016 28-Mar-16 31-Dec-18 6174 WHENA PLANA AGO 2471 WILFREDO A. HANS Page 611 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of June 06, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS REFERENCE (BR NO. / DATE) VALIDITY From REMARKS To 0052 WILFREDO C. DE JESUS Cancelled 3400 WILFREDO C. PASION Bd Res. No. 150 dtd. Oct. 3, 2007 3-Oct-07 31-Dec-09 2421 WILFREDO CEÑALADA CEÑIDO Bd. Res. No. 59 dtd. March 6, 2013 6-Mar-13 31-Dec-15 3192 WILFREDO FRANCISCO VIDAL Bd Res. No. 132 dtd. August 11, 2015 1-Jan-16 31-Dec-18 Bd. Res. No. 08 dtd. Feb. 2, 2015 2-Feb-15 31-Dec-17 Bd Res. No. 69 dtd. March 6, 2013 6-Mar-13 31-Dec-15 Bd. Res. No. 61 dtd. April 17, 2009 17-Apr-09 31-Dec-11 4944 WILFREDO GICALE SIGUE 3162 WILFREDO GORDOLAN PAGARAN 2011 WILFREDO M. QUITIONGCO 1556 WILFREDO MIDER TAYAG Page 612 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of June 06, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS 5849 WILFREDO OANDASAN RIMANDO REFERENCE (BR NO. / DATE) VALIDITY From REMARKS To Br. Res. No. 100 dtd. July 14, 2015 8-Jul-15 31-Dec-17 1287 WILFREDO P. GARCIA Bd. Res. No. 207 dtd. Oct. 29, 2013 1-Jan-14 31-Dec-16 3736 WILFREDO P. MALONZO Bd. Res. No. 28 dtd. Jan. 28, 2008 28-Jan-08 31-Dec-10 1577 WILFREDO PATE NATIVIDAD Bd. Res. No. 196 dtd. Oct. 29, 2013 1-Jan-14 31-Dec-16 3500 WILFREDO PAZZIBUGAN BALACANAO Bd Res. No. 97 dtd. April 17, 2013 17-Apr-13 31-Dec-15 3919 WILFREDO R. ESCANUERLA Bd. Res. No. 67 dtd. April 2, 2008 2-Apr-08 31-Dec-10 3767 WILFREDO ROBELLOS PERALTA Bd. Res. No. 17 dtd. Feb. 2, 2015 2-Feb-15 31-Dec-17 2995 WILFREDO V. DE JESUS Bd. Res. No. 110 dtd. Apr. 15, 2016 15-Apr-16 31-Dec-18 Page 613 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of June 06, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS REFERENCE (BR NO. / DATE) VALIDITY From REMARKS To 0410 WILFREDO WARDE ABARRO Bd. Res. No. 273 dtd. Dec. 28, 2015 1-Jan-16 31-Dec-18 0987 WILFRIDO CANDELARIA RODRIGUEZ Bd. Res. No. 242 dtd. December 4, 2015 1-Jan-16 31-Dec-18 3123 WILFRIDO R. WISCO Bd Res. No. 97 dtd. Sept. 11, 2007 11-Sep-07 31-Dec-09 Br. Res. No. 170 dtd. September 21, 2015 21-Sep-15 31-Dec-17 5952 WILHEFORTES RAMIREZ LIM 3910 WILHELMINA C. ARAO Bd. Res. No. 65 dtd. April 2, 2008 2-Apr-08 31-Dec-10 1535 WILHELMINA RITEZA GONZALES Bd. Res. No. 268 dtd. Dec. 18, 2013 1-Jan-14 31-Dec-16 4456 WILITA ANTOLIN CARMONA Bd. Res. No. 79 dtd. July 8, 2015 8-Jul-15 31-Dec-17 2309 WILLIAM B. LEE Bd. Res. No.19 dtd. Jan. 28, 2010 28-Jan-10 31-Dec-12 Page 614 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of June 06, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS 5577 WILLIAM BARJA BALTAZAR REFERENCE (BR NO. / DATE) VALIDITY From REMARKS To Bd. Res. No. 25 dtd. Dec. 19, 2014 19-Dec-14 31-Dec-16 1927 WILLIAM CO BAUTISTA Bd. Res. No. 01 dtd. Jan. 26, 2015 26-Jan-15 31-Dec-17 2073 WILLIAM CRUZ PAN, JR. Bd. Res. No. 75 dtd. Mar. 26, 2010 26-Mar-10 31-Dec-12 3511 WILLIAM DE LUNA QUE Bd Res. No. 246 dtd. Dec. 14, 2015 1-Jan-16 31-Dec-18 Bd. Res. No. 230 dtd. December 1, 2015 1-Jan-16 31-Dec-18 2826 WILLIAM N. REYES Bd Res. No. 52 dtd. Sept. 06, 2007 6-Sep-07 31-Dec-09 1655 WILLIAMITA SIA VILLAVELEZ Bd. Res. No. 083 dtd. Feb. 2, 2015 2-Feb-15 31-Dec-17 8-Jul-15 31-Dec-17 4794 WILLIAM ESTRADA SARDOVIA, JR. 5815 WILLY AZUL GALLEGO Br. Res. No. 93 dtd. July 8, 2015 Page 615 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of June 06, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS REFERENCE (BR NO. / DATE) VALIDITY From REMARKS To 5608 WILLY MATULAC BANIAS Bd. Res. No. 52 dtd. Dec. 29, 2014 29-Dec-14 31-Dec-16 1250 WILMA DE LARA GIDAYA Bd. Res. No. 210 dtd. Oct. 29, 2013 1-Jan-14 31-Dec-16 1236 WILMA DE LEON BLANCO Bd. Res. No. 44 dtd. March 11, 2015 11-Mar-15 31-Dec-17 1070 WILMA FABILLAR CARREDO Bd. Res. No. 160 dtd. Sept. 27, 2013 1-Jan-14 31-Dec-16 Bd. Res. No. 198 dtd. November 2, 2015 1-Jan-16 31-Dec-18 3409 WILSA NIALA MAPILI ( Formerly: WILSA FAJARDO NIALA) Bd. Res. No. 225 dtd. Dec. 1, 2015 1-Jan-16 31-Dec-18 2196 WILSON DERAMAS DIMAANO Bd. Res. No. 40 dtd. Dec. 19, 2014 1-Jan-15 31-Dec-17 4863 WILSON JAVATE DELA CRUZ Bd. Res. No. 287 dtd. Dec. 23, 2013 1-Jan-14 31-Dec-16 5227 WILMA S. GARCIA Page 616 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of June 06, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS 0298 WILSON PRIO GAMBOA REFERENCE (BR NO. / DATE) VALIDITY From REMARKS To Bd. Res. No. 35 dtd. Jan. 28, 2008 28-Jan-08 31-Dec-10 6002 WILTHY D. BENAL Br. Res. No. 243 dtd. December 4, 2015 4-Dec-15 31-Dec-17 5322 WINNIE DY DE JESUS Bd. Res. No. 198 dtd. November 2, 2015 1-Jan-16 31-Dec-18 5101 WINNIE RIVERA CARLOS Bd. Res. No. 29 dtd. December 19, 2014 1-Jan-15 31-Dec-17 5622 WINNIE S. ALPE Br. Res. No. 14 dtd. February 2, 2015 2-Feb-15 31-Dec-17 5873 WYMEE ABAYA MIRASOL Br. Res. No. 123 dtd. July 31, 2015 24-Jul-15 31-Dec-17 3221 YANAGIYA R. PEREZ-RAYA Bd Res. No. 47 dtd. Feb. 17, 2016 17-Feb-16 31-Dec-18 0908 WILSON V. LOZADA Page 617 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of June 06, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS REFERENCE (BR NO. / DATE) VALIDITY From REMARKS To 1413 YAP & ASSOCIATES Bd. Res. No. 349 dtd. Dec. 27, 2013 1-Jan-14 31-Dec-16 3626 YOLANDA A. DE GUZMAN Bd Res. No. 05 dtd. Jan. 9, 2008 9-Jan-08 31-Dec-10 Br. Res. No. 115 dtd. July 24, 2015 24-Jul-15 31-Dec-17 2985 YOLANDA B. MANUZON Bd Res. No. 156 dtd. August 24, 2015 1-Jan-16 31-Dec-18 2986 YOLANDA C. CRUZ Bd. Res. No. 190 dtd. Oct. 14, 2015 1-Jan-16 31-Dec-18 1671 YOLANDA FUINI MOJAL Bd. Res. No. 315 dtd. Dec. 27, 2013 1-Jan-14 31-Dec-16 3067 YOLANDA J. NARVASA Bd Res. No. 04 dtd. Jan. 27, 2016 27-Jan-16 31-Dec-18 5869 YOLANDA A. DEDUQUE 1308 YOLANDA D. MATANGUIHAN Page 618 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of June 06, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS REFERENCE (BR NO. / DATE) VALIDITY From REMARKS To 4847 YOLANDA LIAPIZ NASOLES Bd. Res. No. 61 dtd. Feb. 19, 2016 19-Feb-16 31-Dec-18 4312 YOLANDA LOPEZ PESTAÑO Bd. Res. No. 03 dtd. Jan 26, 2015 26-Jan-15 31-Dec-17 1288 YOLANDA LOZADA BARCO Bd. Res. No. 118 dtd. Dec 22, 2011 1-Jan-12 31-Dec-14 3148 YOLANDA M. TOLENTINO Bd. Res. No. 271 dtd. Dec. 28, 2015 1-Jan-16 31-Dec-18 1289 YOLANDA MENDOZA - LEGASPI Bd. Res. No. 54 dtd. Mar. 18, 2008 18-Mar-08 10-Dec-10 Bd. Res. No. 354 dtd. Dec. 27, 2013 27-Dec-13 31-Dec-15 3036 YOLANDA ORDOÑEZ - ALCARAZ Bd Res. No. 134 dtd. Sept. 25, 2012 1-Jan-13 31-Dec-15 1047 YOLANDA PEREZ HIZON Bd. Res. No. 152 dtd. Sept. 9, 2013 1-Jan-14 31-Dec-16 5490 YOLANDA NEMENZO REYES Page 619 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of June 06, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS REFERENCE (BR NO. / DATE) VALIDITY From REMARKS To 4050 YOLANDA R. CRUZ Bd. Res. No. 219 dtd. Oct. 29, 2013 1-Jan-14 31-Dec-16 3347 YOLANDA S. ROTAP Bd Res. No. 195 dtd. November 2, 2015 1-Jan-16 31-Dec-18 Cancelled in favor of J. V. Jimenez & Associates (BOA Acc. No. 2447 dtd. Nov. 10, 2006. 1738 YOLANDA T. JIMENEZ 4510 YOLANDA V. ALCANTARA Bd. Res. No. 62 dtd. April 17, 2009 1353 YOLITO FABONAN FABREGAS 4869 YVONNE E. BALDONADO 17-Apr-09 31-Dec-11 Bd. Res. No. 248 dtd. OCT. 29, 2013 1-Jan-14 31-Dec-16 Bd. Res. No. 108 dtd. June 4, 2013 1-Jan-14 31-Dec-16 2025 Z. F. ANDAL & CO. 1354 ZACARIAS A. CAYETANO III Page 620 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of June 06, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS REFERENCE (BR NO. / DATE) VALIDITY From REMARKS To Bd. Res. No. 125 dtd. October 4, 2010 4-Oct-10 31-Dec-12 Bd. Res. No. 217 dtd. Dec. 1, 2015 1-Jan-16 31-Dec-18 4603 ZARAH ANGELINE CAPARROS PASCUA Bd. Res. No. 34 dtd. March 3, 2015 3-Mar-15 31-Dec-17 1621 ZELDA V. OGARIO Bd. Res. No. 126 dtd. August 28, 2013 1-Jan-14 31-Dec-16 3837 ZENAIDA BALI AGCAOILI Bd. Res. No. 69 dtd. April 26, 2011 26-Apr-11 31-Dec-13 Bd. Res. No. 162 dtd. Dec. 21, 2010 21-Dec-10 31-Dec-12 Bd. Res. No. 51 dtd. Dec. 29, 2014 1-Jan-15 31-Dec-17 4821 ZAIDA LANTIN PULIDO 4657 ZAMUDIO & OGENA 1973 ZAPATA, RAFAEL, SEVERINO & COMPANY 4850 ZENAIDA BANARIA SOLIS 3892 ZENAIDA CRISTOBAL TEODORO Page 621 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of June 06, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS 4885 ZENAIDA D. NALUNDASAN REFERENCE (BR NO. / DATE) VALIDITY From REMARKS To Bd. Res. No. 341 dtd. Dec. 27, 2013 1-Jan-14 31-Dec-16 3815 ZENAIDA D. VIRTUDEZ Bd. Res. No. 40 dtd. Jan. 28, 2008 28-Jan-08 31-Dec-10 3691 ZENAIDA FERRER REYES Bd Res. No. 15 dtd. Jan. 14, 2008 14-Jan-08 31-Dec-10 3483 ZENAIDA G. CALAOAGAN Bd Res. No. 24 dtd. Feb. 9, 2016 9-Feb-16 31-Dec-18 1686 ZENAIDA L. BUENAVISTA Bd. Res. No. 58 dtd. Mar. 18, 2008 18-Mar-08 31-Dec-10 3353 ZENAIDA L. SANTOS Bd Res. No. 205 dtd. November 2, 2015 1-Jan-16 31-Dec-18 1127 ZENAIDA M. CARREON Bd. Res. No. 154 dtd. Dec. 21, 2010 1-Jan-11 31-Dec-13 1181 ZENAIDA M. RAMIREZ Page 622 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of June 06, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS REFERENCE (BR NO. / DATE) VALIDITY From REMARKS 4552 ZENAIDA M. SOSA Bd. Res. No. 45 dtd. March 11, 2015 11-Mar-15 31-Dec-17 2346 ZENAIDA MAGTIRA-CAJUCOM Bd. Res. No. 198 dtd. November 2, 2015 2-Nov-15 31-Dec-17 0431 ZENAIDA P. ALCANTARA Bd. Res. No. 69 dtd. March 6, 2013 6-Mar-13 31-Dec-15 4628 ZENAIDA P. NISPEROS Bd. Res. No. 111 dtd. October 26, 2009 26-Oct-09 31-Dec-11 3443 ZENAIDA RODRIGUEZ DE CASTRO Bd. Res. No. 176 dtd. Oct. 13, 2015 1-Jan-16 31-Dec-18 3953 ZENAIDA S. LORENZO Bd. Res. No. 78 dtd. April 10, 2008 10-Apr-08 31-Dec-10 2700 ZENAIDA SAN PEDRO DELA CRUZ Bd. Res. No. 237 dtd. Dec. 4, 2015 1-Jan-16 31-Dec-18 To 0029 ZENAIDA P. BAÑAS Page 623 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of June 06, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS REFERENCE (BR NO. / DATE) VALIDITY From REMARKS To 1251 ZENAIDA SANTOS ALEJO Bd. Res. No. 29 dtd. December 19, 2014 1-Jan-15 31-Dec-17 3991 ZENAIDA T. VALDEZ Bd. Res. No. 87 dtd. April 15, 2008 15-Apr-08 31-Dec-10 4407 ZENAIDA V. PADILLA Bd. Res. No. 04 dtd. Feb. 8, 2012 8-Feb-12 31-Dec-14 3792 ZENAIDA VIRAY RAYOS - LIMBOS Bd. Res. No. 315 dtd. Dec. 27, 2013 1-Jan-14 31-Dec-16 0352 ZENETTE B. YAP Bd. Res. 40 dtd. Mar 2, 2007 2-Mar-07 31-Dec-09 4653 ZENIA A. GERARDINO Bd. Res. No. 139 dtd. October 27, 2009 27-Oct-09 31-Dec-11 3149 ZENITH C. CAMU Bd Res. No. 228 dtd. Dec. 1, 2015 1-Jan-16 31-Dec-18 4173 ZENON ADLAON TUMANDA Bd. Res. No. 338 dtd. Dec. 27, 2013 1-Jan-14 31-Dec-16 Page 624 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of June 06, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS 2648 ZENONA PODELINO - AVILA REFERENCE (BR NO. / DATE) VALIDITY From REMARKS To Bd. Res. No. 34 dtd. March 3, 2015 3-Mar-15 31-Dec-17 Bd. Res. No. 140 dtd. Sept. 9, 2013 9-Sep-13 31-Dec-15 Bd. Res. No. 132 dtd. Sept. 25, 2012 25-Sep-12 31-Dec-14 4259 ZORAHAYDA ABIOG CAFIRMA Bd. Res. No. 68 dtd. April 26, 2011 26-Apr-11 31-Dec-13 3883 ZOSIMA HABOC VILLARINA Bd. Res. No. 272 dtd. Dec. 18, 2013 1-Jan-14 31-Dec-16 2839 ZOSIMA R. HUSMILLO Bd Res. No. 54 dtd. Sept. 06, 2007 6-Sep-07 31-Dec-09 5354 ZITA BETONIO JABAY 0118 ZITA C. ROSADO 1578 ZOISE TEVES LESTOJAS 0343 ZONDREX ALLAN A. DIZON Page 625 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of June 06, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS REFERENCE (BR NO. / DATE) VALIDITY From REMARKS To 3211 ZOSIMO DIZON MAGLANGIT, JR. Bd Res. No. 21 dtd. Feb. 9, 2016 9-Feb-16 31-Dec-18 0771 ZOSIMO JESSE H. CEBEDO Bd. Res. No. 177 dtd. Nov. 6, 2007 6-Nov-07 31-Dec-09 2514 ZOSIMO MAYLAD ESPIRITU Bd. Res. No. 38 dtd. Feb. 11, 2016 11-Feb-16 31-Dec-18 3727 ZOSIMO S. FABRE, JR. Bd Res. No. 207 dtd. Oct. 29, 2013 1-Jan-14 31-Dec-16 2526 ZUÑIGA, TUPUE & COMPANY Bd. Res. No. 08 dtd. Feb. 8, 2012 8-Feb-12 31-Dec-14 5995 ZYDEL BUNAG ALVAREZ Br. Res. No. 233 dtd. December 4, 2015 4-Dec-15 31-Dec-17 6175 Br. Res. No. 127 dtd. June 6, 2017 6-Jun-16 31-Dec-18 2063 ZOSIMO L. PADRO, JR. Page 626 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of June 06, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS REFERENCE (BR NO. / DATE) VALIDITY From REMARKS To 6176 Br. Res. No. 127 dtd. June 6, 2017 6-Jun-16 31-Dec-18 6177 Br. Res. No. 127 dtd. June 6, 2017 6-Jun-16 31-Dec-18 6178 Br. Res. No. 127 dtd. June 6, 2017 6-Jun-16 31-Dec-18 6179 Br. Res. No. 127 dtd. June 6, 2017 6-Jun-16 31-Dec-18 6180 Br. Res. No. 127 dtd. June 6, 2017 6-Jun-16 31-Dec-18 Page 627