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ACCREDITED LIST OF CPAs - PRC Board of Accountancy
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of August 2, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS REFERENCE VALIDITY From (BR NO. / DATE) 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: 31-Dec-16 Francis 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 0034 ABERCIO RODRIGUEZ ARGEL 1-Jan-16 31-Dec-18 Bd. Res. No. 228 dtd. Dec. 1, 2015 1-Jan-16 31-Dec-18 Bd. Res. No. 24 dtd. Feb. 4, 2015 4-Feb-15 31-Dec-17 Page 1 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of August 2, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS REFERENCE VALIDITY From (BR NO. / DATE) REMARKS To 0649 ABNER ARNALDO TY Bd. Res. No. 219 dtd. Dec. 1, 2015 1-Jan-16 31-Dec-18 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 Bd. Res. No 161 dtd. Sept. 27, 2013 1-Jan-14 31-Dec-16 5207 ADELA BISQUERA BISARES Bd. Res. No. 162 dtd. Sept. 17, 2015 1-Jan-16 31-Dec-18 4932 ADELA G. STROUD Bd. Res. No. 150 dtd. July 4, 2016 1-Jan-17 31-Dec-19 5175 ADELAIDA DUMALE CUCHARO Bd. Res. No. 29 dtd. December 19, 2014 1-Jan-15 31-Dec-17 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 1280 0141 ABUEL YU VILLAR & CO. (Formerly: JACQUELINE M. YU-VILLAR) ACYATAN & CO. (Formerly : A.P. ACYATAN & CO.) Page 2 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of August 2, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS 5145 ADEODATO MORADA DE SAGON REFERENCE VALIDITY From (BR NO. / DATE) Bd. Res. No. 67 dtd. July 8, 2015 REMARKS To 8-Jul-15 31-Dec-17 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. 190 dtd. July 7, 2016 1-Jan-17 31-Dec-19 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 5580 ADRIAN T. SALIGUMBA 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 8-Jul-15 31-Dec-17 12-Apr-16 31-Dec-18 3816 ADRIANO BONGO MACASERO 6018 ADRIANO MACAPAGAL AGUARIN, JR. 0237 AGAPITO ACAPULCO LEYSON, JR. 5856 AGNES VILLARAZO MANITO 4023 AGUINALDO SILANGAN COMPANIADOS Bd. Res. No. 45 dtd. March 11, 2015 Br. Res. No. 102 dtd. July 14, 2015 Bd. Res. No. 107 dtd. April 12, 2016 Page 3 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of August 2, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS 1373 AGUSTINA T. LIM REFERENCE VALIDITY From (BR NO. / DATE) REMARKS To Bd. Res. No. 190 dtd. Oct. 29, 2013 1-Jan-14 31-Dec-16 Br. Res. No. 128 dtd. June 6, 2016 6-Jun-16 31-Dec-18 3006 AIDA A. ALAGBAY Bd Res. No. 265 dtd. Dec. 21, 2015 1-Jan-16 31-Dec-18 5821 AIDA U. DE VILLA Br. Res. No. 213 dtd. December 1, 2015 1-Dec-15 31-Dec-17 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 6151 AILLEEN DIMACALI MERCADO Br. Res. No. 119 dtd. May 5, 2016 5-May-16 31-Dec-18 5633 AIRA VANESSA AREVALO BERCES Br. Res. No. 18 dtd. February 2, 2015 2-Feb-15 31-Dec-17 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 6175 AGUSTUS CESAR A. NAVARRO Page 4 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of August 2, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS 5953 AL JAY RHU RIVERA POLICARPIO REFERENCE VALIDITY From (BR NO. / DATE) REMARKS To 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 4-Jul-16 31-Dec-18 6209 ALAN MARCELO MONTELIJAO Br. Res. No. 153 dtd. July 4, 2016 0190 ALAS, OPLAS & CO. Bd. Res. No. 279 dtd. Dec. 18, 2013 1-Jan-14 Additional Partner : Ryan Agorilla Sabug 31-Dec-16 Bd. Res. 279 dated Dec. 18, 2013 0005 ALBA ROMEO & CO. Bd. Res. No. 215 dtd. December 1, 2015 1-Jan-16 31-Dec-18 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 2-Feb-15 31-Dec-17 13-Aug-14 31-Dec-16 1-Jan-16 31-Dec-18 5876 ALBERT RAMOS EJE Br. Res. No. 126 dtd. August 11, 2015 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 5 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of August 2, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS REFERENCE VALIDITY From (BR NO. / DATE) REMARKS To 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 Bd. Res. No. 35 dtd. December 19, 2014 19-Dec-14 31-Dec-16 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 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 1-Jan-17 31-Dec-19 6126 ALBERTO SALAMAT CASTRO 1469 ALBERTO TONGOL DIMATULAC 0125 ALCORIZA, MANALANGSANG & CO. JOSUE, ALCORIZA AND CO.) 0921 ALEJANDRO LABRADO CABADING (Formerly: Bd. Res. No. 57 dtd. Feb. 19, 2016 Page 6 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of August 2, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS REFERENCE VALIDITY From (BR NO. / DATE) REMARKS To 0844 ALEJANDRO MALASARTE ORILLA Bd. Res. No. 80 dtd. Mar. 28, 2016 28-Mar-16 31-Dec-18 3028 ALEJANDRO REYES UGALDE Bd Res. No. 271 dtd. Dec. 28, 2015 1-Jan-16 31-Dec-18 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 Bd. Res. No. 320 dtd. Dec. 27, 2013 1-Jan-14 31-Dec-16 6033 ALELI CATUBIG DIMAYA 4988 ALEX CADIZ ASKIN Page 7 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of August 2, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS REFERENCE VALIDITY From (BR NO. / DATE) REMARKS To 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 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 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 1918 ALFE LIGTAS CASTROVERDE Page 8 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of August 2, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS 5634 ALFEO D. VIVAS REFERENCE VALIDITY From (BR NO. / DATE) REMARKS To 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 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 1-Jan-16 31-Dec-18 3259 ALFONSO MAGPILI MABOLO Bd. Res. No.177 dtd. October 13, 2015 4940 ALFRED LINDON FORONDA BERBANO Bd. Res. No. 08 dtd. August 13, 2014 13-Aug-14 31-Dec-16 5877 ALFRED VLADIMIR ADRIANO FERRER Br. Res. No. 126 dtd. August 11, 2015 11-Aug-15 31-Dec-17 5012 ALFREDO CATUNGAL AUSTRIA Bd. Res. No. 55 dtd. Dec. 29, 2014 1-Jan-15 31-Dec-17 Bd. Res. No. 26 dtd. Feb. 9, 2016 9-Feb-16 31-Dec-18 4543 ALFREDO INCISO PABAS, JR. Page 9 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of August 2, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS 3895 ALICIA ARBOLEDA - PANGANIBAN REFERENCE (BR NO. / DATE) VALIDITY From REMARKS To Bd. Res. No. 325 dtd. Dec. 27, 2013 1-Jan-14 31-Dec-16 Bd. Res. No. 76 dtd. Mar. 28, 2016 28-Mar-16 31-Dec-18 3150 ALICIA LAROYA ACOBA Bd Res. No. 195 dtd. November 2, 2015 1-Jan-16 31-Dec-18 2164 ALICIA YABUT BACANI Bd. Res. No. 02 dtd. Jan. 26, 2015 26-Jan-15 31-Dec-17 1540 ALIPIO SANTOS SANDOVAL 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 11-Aug-15 31-Dec-17 5513 ALICIA G. BAÑAS 6041 ALLAN BELLO VALERA 3122 ALLAN CANDELARIA DACILLO Bd Res. No. 134 dtd. August 11, 2015 1995 ALLAN MANLAPIG MAGAT Bd. Res. No. 199 dtd. November 2, 2015 2-Nov-15 31-Dec-17 3774 ALLAN REODIQUE ALCAPARAS Bd. Res. No. 196 dtd. November 2, 2015 2-Nov-15 31-Dec-17 Page 10 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of August 2, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS REFERENCE (BR NO. / DATE) VALIDITY From REMARKS To 2682 ALMA CAPILI DE LEON Bd. Res. No. 94 dtd. April 12, 2016 12-Apr-16 31-Dec-18 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 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 0407 ALTAREJOS, ALTAREJOS, KING & CO.) Bd. Res. No. 18 dtd. February 9, 2016 9-Feb-16 31-Dec-18 0811 ALVIN CUSTODIO MENDOZA Bd. Res. No. 277 dtd. Dec. 18, 2013 1/1/2014 31-Dec-16 ALTAREJOS, ALTAREJOS & CO. ( Formerly : Page 11 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of August 2, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS REFERENCE (BR NO. / DATE) VALIDITY From REMARKS To 6247 ALVIN DORIA ESGUERRA Br. Res. No. 196 dtd. August 2, 2016 2-Aug-16 31-Dec-18 4828 ALVIN HIETO NIEVES Bd. Res. No. 117 dtd. May 5, 2016 5-May-16 31-Dec-18 1448 ALWIN S. BENEDICTO Bd. Res. No. 17 dtd. Feb. 2, 2015 2-Feb-15 31-Dec-17 2197 AMABEL TORRES TORRES Bd. Res. No. 37 dtd. Dec. 19, 2014 1-Jan-15 31-Dec-17 Bd. Res. No. 133 dtd. June 7, 2016 7-Jun-16 31-Dec-18 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. 132 dtd. June 7, 2016 1-Jan-17 31-Dec-19 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 5439 AMABELLE RAMOS CHUIDIAN Page 12 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of August 2, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS REFERENCE (BR NO. / DATE) VALIDITY From REMARKS To 5429 AMARANTHINE B. AGAPITO-PARAGAS Bd. Res. No. 269 dtd. Dec. 28, 2015 1-Jan-16 31-Dec-18 4911 AMBROCIO M. DAVID Bd. Res. No. 282 dtd. Dec. 23, 2013 1-Jan-14 31-Dec-16 5323 AMELIA AMARANTE IRINCO Bd. Res. No. 155 dtd. August 24, 2015 1-Jan-16 31-Dec-18 4670 AMELIA C. CUENCA-SANCHEZ Bd. Res. No. 177 dtd. Oct. 13, 2015 1-Jan-16 31-Dec-18 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 2733 AMELITA ARCEO GARCIA Bd. Res. No. 166 dtd. Sept. 17, 2015 1-Jan-16 31-Dec-18 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 2515 AMOR BONUS SANDE Bd. Res. No. 35 dtd. December 19, 2014 19-Dec-14 31-Dec-16 Page 13 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of August 2, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS REFERENCE (BR NO. / DATE) VALIDITY From REMARKS To 0935 AMOR TORREVILLAS PALMA Bd. Res. No. 282 dtd. Dec. 23, 2013 1-Jan-14 31-Dec-16 0077 AMORSOLO SABAS NIEVA 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 1-Jan-14 31-Dec-16 13-Aug-14 31-Dec-16 5518 ANA D. PAGTALUNAN Bd. Res. No. 148 dtd. Sept. 9, 2013 Bd. Res. No. 03 dtd. August 13, 2014 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. 242 dtd. Dec. 4, 2015 1-Jan-16 31-Dec-18 Bd. Res. No. 71 dtd. July 8, 2015 8-Jul-15 31-Dec-17 5239 ANA MARIA BIASON FERRER 4025 ANA MARIA V. BALITAAN Page 14 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of August 2, 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 Br. Res. No. 16 dtd. February 2, 2015 2-Feb-15 31-Dec-17 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 5506 ANABELLE ALSONADO SENADOR 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 1355 ANALIA D. KING Bd. Res. No. 123 dtd. August 28, 2013 1-Jan-14 31-Dec-16 5623 ANA MARIE MILAMBILING NEPOMUCENO Page 15 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of August 2, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS REFERENCE (BR NO. / DATE) VALIDITY From REMARKS To 3203 ANALOR J. DELA PEÑA Bd. Res. No. 172 dtd. Sept. 21, 2015 1-Jan-16 31-Dec-18 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 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 1157 ANDRES ROMANO NIETO Bd. Res. No. 261 dtd. Dec. 9, 2013 1-Jan-14 31-Dec-16 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 1-Jan-14 31-Dec-16 5741 ANDRINO ESMENDA AGNAS 1309 ANGEL BILBAO GOLOC Br. Res. No. 85 dtd. July 8, 2015 Bd. Res. No. 321 dtd. Dec 27, 2013 Page 16 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of August 2, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS REFERENCE (BR NO. / DATE) VALIDITY From REMARKS To 3903 ANGEL CASTRO NOLASCO Bd. Res. No. 221 dtd. Oct. 29, 2013 1-Jan-14 31-Dec-16 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 0968 ANGELES SUGUITAN ARAGON Bd. Res. No. 267 dtd. Dec. 9, 2013 1-Jan-14 31-Dec-16 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 Br. Res. No. 07 dtd. Feb. 9, 2016 9-Feb-16 31-Dec-18 1136 ANGELINA CRUZ JACALNE 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 6017 ANGELINA CAMORONGAN ASPERIN Page 17 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of August 2, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS REFERENCE (BR NO. / DATE) 2356 ANGELINA SAYLON FAZON Bd. Res. No. 41 dtd. Dec. 19, 2014 2220 ANGELINA SEJANE CAHILIG VALIDITY From REMARKS To 1-Jan-15 31-Dec-17 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 1988 ANGELITA FERRER DE LEON Bd. Res. No. 76 dtd. July 8, 2015 8-Jul-15 31-Dec-17 2694 ANGELITA LUMBANG UMALI Bd. Res. No. 24 dtd. Feb. 9, 2016 9-Feb-16 31-Dec-18 0988 ANGELITA R. LEGASPI 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 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 5292 ANIANO CALAOR CAPACILLO Bd. Res. No. 162 dtd. Sept. 17, 2015 1-Jan-16 31-Dec-18 4989 ANICIA MALLANNAO BLANCAFLOR Bd. Res. No. 68 dtd. July 8, 2015 8-Jul-15 31-Dec-17 Page 18 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of August 2, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS REFERENCE (BR NO. / DATE) 3029 ANITA A. ARGOSO Bd Res. No. 51 dtd. Feb. 18, 2016 2259 ANITA GARDUQUE BUÑI VALIDITY From REMARKS To 18-Feb-16 31-Dec-18 Bd. Res. No. 68 dtd. July 8, 2015 8-Jul-15 31-Dec-17 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 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 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 4891 ANNA LIZA UMEREZ GAMMAD Bd. Res. No. 230 dtd. Oct. 29, 2013 1-Jan-14 31-Dec-16 2478 ANNA LISSA C. MILLAN Page 19 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of August 2, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS 5726 ANNA MARIE C. RONOLO-BERGADO REFERENCE (BR NO. / DATE) VALIDITY From REMARKS To Br. Res. No. 83 dtd. July 8, 2015 8-Jul-15 31-Dec-17 3213 ANNABEL A. CRUZ Bd Res. No. 272 dtd. December 28, 2015 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 1269 ANNABELLE A. PASTRANA Bd. Res. No. 108 dtd. July 14, 2015 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 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 5808 ANNABELLE CALAGUAS BUENAFLOR Page 20 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of August 2, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS REFERENCE (BR NO. / DATE) VALIDITY From REMARKS To 3502 ANNALEAH BALINGIT LEE Bd Res. No. 247 dtd. Dec. 14, 2015 1-Jan-16 31-Dec-18 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 4408 ANNETTE CARMEL GARCIA DE LEON Bd. Res. No. 29 dtd. December 19, 2014 1-Jan-15 31-Dec-17 4591 ANNIELEN LEGACION PANERIO Bd. Res. No. 24 dtd Feb. 4, 2015 4-Feb-15 31-Dec-17 Bd. Res. No. 22 dtd. Feb. 2, 2015 2-Feb-15 31-Dec-17 Bd. Res. No. 158 dtd. Sept. 27, 2013 1-Jan-14 CANCELLED - Under Muntuerto, Almendras & Co. Board Resolution No. 31-Dec-16 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 Bd. Res. No. 200 dtd. November 2, 2015 1-Jan-16 31-Dec-18 Bd. Res. No. 146 dtd. Sept. 9, 2013 1-Jan-14 31-Dec-16 5024 ANSAR ARANAN DAMSANI 0547 ANTHOLIN TAN MUNTUERTO 4903 ANTHONY DE GUZMAN NAVA 1754 ANTHONY LUMANGLAS PELLAS 4783 ANTHONY SARMIENTO GUEVARA 1782 ANTHONY TE GO Page 21 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of August 2, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS 4036 ANTOINETTE O. BALLESTEROS REFERENCE (BR NO. / DATE) VALIDITY From To 1-Jan-14 31-Dec-16 Br. Res. No. 72 dtd. Mar. 28, 2016 28-Mar-16 31-Dec-18 Bd. Res. No. 34 dtd. December 19, 2014 1-Jan-15 31-Dec-17 Br. Res. No. 214 dtd. December 1, 2015 1-Dec-15 31-Dec-17 2888 ANTONIA M. AMIS Bd Res. No. 248 dtd. Dec. 14, 2015 1-Jan-16 31-Dec-18 4769 ANTONIETA CARUZ BELANDRES Bd. Res. No. 146 dtd. August 17, 2015 1-Jan-16 31-Dec-18 0595 ANTONIO AUSTRIA MARTIN Bd. Res. No. 265 dtd. Dec. 9, 2013 1-Jan-14 31-Dec-16 2908 ANTONIO BORJE BURGOS Bd Res. No. 87 dtd. Mar. 31, 2016 31-Mar-16 31-Dec-18 1956 ANTONIO CASTELLANES DELA CRUZ Bd. Res. No. 62 dtd. Dec. 29, 2014 1-Jan-15 31-Dec-17 Br. Res. No. 84 dtd. July 8, 2015 8-Jul-15 31-Dec-17 3061 ANTONIO LAAG ONG Bd Res. No. 271 dtd. December 28, 2015 1-Jan-16 31-Dec-18 0548 ANTONIO MOSQUIZA DIONOLA Bd. Res. No. 08 dtd. August 13, 2014 13-Aug-14 31-Dec-16 6094 ANTONETTE BECERRA RAÑESES 2124 ANTONETTE PASQUIN VERA 5981 ANTONIA B. ALEJANDRO 5733 ANTONIO DE VERA BAUTISTA Bd. Res. No. 322 dtd. Dec. 27, 2013 REMARKS Page 22 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of August 2, 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 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. 22 dtd. Feb. 2, 2015 2-Feb-15 31-Dec-17 Bd. Res. No. 133 dtd. June 7, 2016 7-Jun-16 31-Dec-18 Br. Res. No. 119 dtd. May 5, 2016 5-May-16 31-Dec-18 4275 AQUINO, MATA, CALICA & ASSOCIATES Bd. Res. No. 172 dtd. Sept. 27, 2013 1-Jan-14 31-Dec-16 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 5172 ANTONIO VALIDA MAICO, JR. 0402 ANTONIO VILLAR TAN, JR. 6152 AQUILINO ALBARRACIN CATAPANG Page 23 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of August 2, 2016 APPROVAL REG. NO. 0238 NAME OF FIRM / PARTNERSHIPS ARBOSO, CERDEÑA & ASSOCIATES REFERENCE (BR NO. / DATE) VALIDITY From REMARKS To (Formerly: 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 5560 ARIANE GUMBAN DETAL Bd. Res. No. 25 dtd. Dec. 19, 2014 19-Dec-14 31-Dec-16 4906 ARIEL MENDOZA PEREÑA Bd. Res. No. 227 dtd. Oct. 29, 2013 1-Jan-14 31-Dec-16 5635 ARIZ R. TAJALANGIT Br. Res. No. 18 dtd. February 2, 2015 2-Feb-15 31-Dec-17 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 ARBOSO, CERDEÑA, LAVERINTO & CO.) 5766 ARCELIN D. VILLAVICENCIO 3894 ARJAY BINALUYO BALANE 4942 ARJAY DUNGCA LAMPA 3775 ARLENE BAUTISTA GUTIERREZ Page 24 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of August 2, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS REFERENCE (BR NO. / DATE) 6095 ARLENE L. LOCSIN Br. Res. No. 72 dtd. Mar. 28, 2016 1712 ARLENE M. ESPISO Bd. Res. No. 78 dtd. July 8, 2015 4592 ARLENE PAMINTUAN VILLAS 0796 ARLENE S. NILO VALIDITY From REMARKS To 28-Mar-16 31-Dec-18 8-Jul-15 31-Dec-17 Bd. Res. No. 08 dtd. August 13, 2014 13-Aug-14 31-Dec-16 Bd. Res. No. 282 dtd. Dec. 23, 2013 1-Jan-14 31-Dec-16 5935 ARLENE SANTELICES SOLIS Br. Res. No. 158 dtd. August 24, 2015 24-Aug-15 31-Dec-17 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 19-Feb-16 31-Dec-18 1270 ARMANDO DIASNES LAYCO Bd. Res. No. 63 dtd. Feb. 19, 2016 2332 ARMANDO ISMAEL D. SIEGA Bd. Res. No. 193 dtd August 2, 2016 2-Aug-16 31-Dec-18 0215 ARMANDO JIMENEZ JIMENEZ Bd. Res. No. 22 dtd. Feb. 2, 2015 2-Feb-15 31-Dec-17 Page 25 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of August 2, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS 4893 ARMANDO LAUZON BAÑARES REFERENCE (BR NO. / DATE) VALIDITY From Bd. Res. No. 289 dtd. Dec. 23, 2013 REMARKS To 1-Jan-14 31-Dec-16 19-Dec-14 31-Dec-16 1-Jan-16 31-Dec-18 1492 ARMANDO T. LLOVIDO Bd. Res. No. 22 dtd. December 19, 2014 0681 ARMANDO TADEO FERNANDO Bd. Res. No. 144 dtd. August 17, 2015 3039 ARMIDA SANTOS MANLICLIC Bd Res. No. 150 dtd. July 4, 2016 4-Jul-16 31-Dec-18 Br. Res. No. 56 dtd. July 8, 2015 8-Jul-15 31-Dec-17 Bd. Res. No. 146 dtd. August 17, 2015 1-Jan-16 31-Dec-18 5714 ARMIJO & CO. 0079 ARNEL JUDE LUY VILLANUEVA 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 3372 ARNOLD DOMINGO NAVALES Bd Res. No. 237 dtd. Dec. 4, 2015 1-Jan-16 31-Dec-18 Page 26 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of August 2, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS REFERENCE (BR NO. / DATE) VALIDITY From REMARKS To 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 6238 ARNOLD VALENCIA SALCEDO Br. Res. No. 187 dtd. July 7, 2016 07-Jul-16 31-Dec-18 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 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 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 Page 27 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of August 2, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS 5702 ARTEMIO BAILLO GUDEZ 2561 ARTEMIO LOVERIO ENOJO OCHOCO REFERENCE (BR NO. / DATE) VALIDITY From REMARKS To 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 6088 ARTHUR AURELIO SAUNAR Br. Res. No. 67 dtd. Feb. 26, 2016 26-Feb-16 31-Dec-18 2388 ARTHUR GRONA FAMATIGAN 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 5751 ARTHUR LUCERO ISLA 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 1502 ARTURO ABACAN EVANGELISTA Bd. Res. No. 128 dtd. August 28, 2013 1-Jan-14 31-Dec-16 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 Page 28 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of August 2, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS REFERENCE (BR NO. / DATE) VALIDITY From REMARKS To 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 8-Jul-15 31-Dec-17 17-Sep-15 31-Dec-17 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 5181 ARVIN GUERRA RAFOL Bd. Res. No. 74 dtd. July 8, 2015 5938 ASH CATHIE GUIMBALENA LOQUIAS Br. Res. No. 161 dtd. September 17, 2015 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 BONGANAY GONZALES Bd. Res. No. 132 dtd. June 7, 2016 7-Jun-16 31-Dec-18 Page 29 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of August 2, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS REFERENCE (BR NO. / DATE) VALIDITY From REMARKS To 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 1762 AUDREY MANALO GARCIA Bd. Res. No. 226 dtd. Oct. 29, 2013 1-Jan-14 31-Dec-16 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 3425 AUGUSTUS ROVIRA MAYOR Bd Res. No. 81 dtd. July 8, 2015 8-Jul-15 31-Dec-17 0696 AUREA BULACAN TULIO Bd Res. No. 89 dtd. Mar. 31, 2016 31-Mar-16 31-Dec-18 1998 AUREA CEPILLO-BAUAN Bd. Res. No. 65 dtd. July 8, 2015 8-Jul-15 31-Dec-17 6035 AURELIO DAVID CRUZIN Br. Res. No. 31 dtd. Feb. 9, 2016 9-Feb-16 31-Dec-18 5578 AURELIO REA LIWANAG Bd. Res. No. 26 dtd. Dec. 19, 2014 19-Dec-14 31-Dec-16 6255 AURORA C. MAGDALUYO Br. Res. No. 197 dtd. August 2, 2016 2-Aug-16 31-Dec-18 Page 30 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of August 2, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS REFERENCE (BR NO. / DATE) VALIDITY From REMARKS To 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 4147 AVELINA C. SOMBILON Bd. Res. No. 300 dtd. Dec. 27, 2013 1-Jan-14 31-Dec-16 1672 AVELINO DE LOS SANTOS BELTRAN Bd. Res. No. 66 dtd. July 8, 2015 8-Jul-15 31-Dec-17 4227 AVELITO T. BAUTISTA Bd. Res. No. 141 dtd. August 14, 2015 14-Aug-15 31-Dec-17 0909 B. F. MEDINA & CO. 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 1-Jan-15 Accreditation of Lindy Patriana was cancelled by BOA in favor of this 31-Dec-17 partnership. 2431 BACONGA PATRIANA & CO. (Formerly: BACONGA, PATRIANA, ROSALIJOS & CO.) Bd. Res. No.58 dtd. Dec. 29, 2014 Page 31 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of August 2, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS REFERENCE (BR NO. / DATE) 1837 BALDOVINO SILVERIO LAGBAO VALIDITY From To 26-Jan-15 31-Dec-17 Bd. Res. No. 157 dtd. August 24, 2015 1-Jan-16 31-Dec-18 0030 BANARIA, BANARIA AND COMPANY Bd. Res. No. 105 dtd. July 14, 2015 1-Jan-16 31-Dec-18 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 0256 BARRION, BARRION AND COMPANY Bd. Res. No. 104 dtd. July 14, 2015 14-Jul-15 31-Dec-17 2866 BARTOLOME ROMA URBANO Bd Res. No. 41 dtd. Dec. 19, 2014 19-Dec-14 31-Dec-16 1634 BASILIDES C. MANDAWE, JR. Bd. Res. No. 57 dtd. Feb. 19, 2016 1-Jan-17 31-Dec-19 Bd. Res. No. 158 dtd. Sept. 27, 2013 1-Jan-14 31-Dec-16 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 0408 BALICAS, LAMBOSO & CO. Bd. Res. No. 01 dtd. Jan. 26, 2015 REMARKS (Formerly: C. B. FUENTESFINA & CO. ) 6096 BARNEY BALBUENA AGUILAR 4879 BAYANI AGUSTIN LOPEZ Page 32 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of August 2, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS REFERENCE (BR NO. / DATE) VALIDITY From REMARKS To 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 4771 BELEN DF CELESTINO 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 5954 BELEN LAYUG CAPARAZ 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 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 Page 33 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of August 2, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS 6176 BELINDA BALLERA QUINTOS REFERENCE (BR NO. / DATE) VALIDITY From REMARKS To Br. Res. No. 128 dtd. June 6, 2016 6-Jun-16 31-Dec-18 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 3749 BELINDA P. MACARAEG Bd. Res. No. 344 dtd. Dec. 27, 2013 1-Jan-14 31-Dec-16 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 8-Jul-15 31-Dec-17 5520 BEMALYN DE CASTRO CATUBURAN Bd. Res. No. 03 dtd. August 13, 2014 5103 BENEDICT BUENAVISTA BOMBAES Bd. Res. No. 62 dtd. July 8, 2015 5118 BENEDICT DE LEON SANTOS Bd. Res. No. 120 dtd. July 24, 2015 24-Jul-15 31-Dec-17 Bd. Res. No. 39(A) dtd. March 4, 2015 4-Mar-15 31-Dec-17 2487 BENIGNO DE LEON GALANG Page 34 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of August 2, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS 5250 BENIGNO EMIL YAMBAO NALUS REFERENCE (BR NO. / DATE) VALIDITY From REMARKS To 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 1503 BENILDA S. BIJIS-ACORDA Bd. Res. No. 155 dtd. Sept. 27, 2013 1-Jan-14 31-Dec-16 2437 BENITEZ AND ASSOCIATES Bd. Res. No. 44 dtd. Dec. 29, 2014 1-Jan-15 31-Dec-17 3795 BENJAMIN ABION VEGA, JR. Bd. Res. No. 167 dtd. Sept. 27, 2013 1-Jan-14 31-Dec-16 2840 BENJAMIN ALABAT ABARQUEZ, JR. Bd Res. No. 51 dtd. Feb. 18, 2016 18-Feb-16 31-Dec-18 2734 BENJAMIN DE LA CRUZ ARCIAGA Bd. Res. No. 222 dtd. Dec. 1, 2015 1-Jan-16 31-Dec-18 3062 BENJAMIN QUIÑONES MOJAR Bd Res. No. 189 dtd. Oct. 14, 2015 14-Oct-15 31-Dec-17 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 5930 BENNY BERNADETTE PATULOT GARDOCE Br. Res. No. 149 dtd. August 17, 2015 17-Aug-15 31-Dec-17 Page 35 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of August 2, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS REFERENCE (BR NO. / DATE) VALIDITY From REMARKS To 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 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 Bd. Res. No. 107 dtd. April 12, 2016 12-Apr-16 31-Dec-18 Br. Res. No. 14 dtd. February 2, 2015 2-Feb-15 31-Dec-17 8-Jul-15 31-Dec-17 0459 BERNADETTE RULE ORDOÑEZ 5618 BERNADETTE SABALBORO LOPEZ 4500 BERNADETTE TERNURA TERNURA Bd. Res. No. 70 dtd. July 8, 2015 6089 BERNARD ABCEDE TRIOL Br. Res. No. 67 dtd. Feb. 26, 2016 26-Feb-16 31-Dec-18 6164 BERNARD BERNARDO GOROSPE Br. Res. No. 127 dtd. June 6, 2016 6-Jun-16 31-Dec-18 5636 BERNARD LAYGO MEDRANO Br. Res. No. 18 dtd. February 2, 2015 2-Feb-15 31-Dec-17 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 Page 36 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of August 2, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS 3224 BERNARDO HADUCA ANTOLIN REFERENCE (BR NO. / DATE) VALIDITY From REMARKS To Bd. Res. No. 96 dtd. Apr. 12, 2016 12-Apr-16 31-Dec-18 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. 25 dtd. Dec. 19, 2014 19-Dec-14 31-Dec-16 Bd Res. No.24 dtd. Feb. 9, 2016 9-Feb-16 31-Dec-18 6216 BETSY SORIA JIMENEZ Br. Res. No. 154 dtd. July 4, 2016 4-Jul-16 31-Dec-18 6107 BEVERLY EVANGELISTA ECHON Br. Res. No. 73 dtd. Mar. 28, 2016 28-Mar-16 31-Dec-18 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 0550 BIENVENIDA F. LABADO Bd. Res. No. 229 dtd. Oct. 29, 2013 1-Jan-14 31-Dec-16 3204 BIENVENIDO ALEGADO GASMENA Bd Res. No. 09 dtd. Feb. 2, 2015 2-Feb-15 31-Dec-17 5951 BERNARDO NICOLAS CENTENO 1691 BERNARDO PARDILLO SOLON 5562 BESS MARIA DOROMAL RELOJO 2926 BETHILDA VALDEZ CLUTARIO Page 37 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of August 2, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS REFERENCE (BR NO. / DATE) VALIDITY From REMARKS To 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 0794 BONDOC, WONG & CO. Bd. Res. No. 142 dtd. August 14, 2015 1-Jan-16 31-Dec-18 2746 BONIER VERANO ROCAFOR Bd Res. No. 123 dtd. May 23, 2016 23-May-16 31-Dec-18 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 5173 BLEZILDA V. TUPAZ 5534 BONIFACIO PAGADUAN MANUEL 0084 BONIFACIO PINEDA SANTIAGO 5563 BONNIE VEE SALIBIO DE LA TORRE Page 38 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of August 2, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS REFERENCE (BR NO. / DATE) VALIDITY From REMARKS To 3776 BRENDA ALBA SABENIT Bd. Res. No. 322 dtd. Dec. 27, 2013 1-Jan-14 31-Dec-16 4088 BRENDA SUMAPIG LABRA Bd. Res. No. 219 dtd. Dec. 1, 2015 1-Jan-16 31-Dec-18 4731 BRIAN LO BALUYA Bd. Res. No.197 dtd. November 2, 2015 1-Jan-16 31-Dec-18 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 5309 BRYAN VENTURA REALIGUE Bd. Res. No. 63 dtd. Feb. 19, 2016 19-Feb-16 31-Dec-18 Bd. Res. No. 258 dtd. Dec. 9, 2013 1-Jan-14 31-Dec-16 0191 C. B. BALMES AND ASSOCIATES SEVILLA AND COMPANY) (Formerly: A. Q. Page 39 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of August 2, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS 0139 C. M. ILAGAN & ASSOCIATES REFERENCE (BR NO. / DATE) VALIDITY From Bd. Res. No. 296 dtd. Dec. 27, 2013 REMARKS To 1-Jan-14 31-Dec-16 As per Board Res. 81 Additional Partner: Juvy Alabastro Takagaki dated March 31, 31-Dec-16 2016 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 31-Dec-18 3354 CABAUATAN, LEE-ROSALES & CO. 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 4947 CAMILO GUJILDE GARAY Bd. Res. No. 07 dtd. August 13, 2014 13-Aug-14 31-Dec-16 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 5780 CANDICE SILVA DAGUMAN Br. Res. No. 90 dtd. July 8, 2015 8-Jul-15 31-Dec-17 6127 CANDIDA S. TAGHAP Br. Res. No. 83 dtd. Mar. 31, 2016 31-Mar-16 31-Dec-18 Bd. Res. No. 133 dtd. June 7, 2016 7-Jun-16 31-Dec-18 4745 CANDIDA TARUC BACALLO Page 40 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of August 2, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS REFERENCE (BR NO. / DATE) VALIDITY From REMARKS To 0804 CARIDAD SONGCUAN ESPINA Bd. Res. No. 212 dtd. Oct. 29, 2013 1-Jan-14 31-Dec-16 0365 CARINA BIÑAN ENTIA Bd. Res. No. 247 dtd Dec. 14, 2015 1-Jan-16 31-Dec-18 5637 CARL ANGELO T. SUN Br. Res. No. 18 dtd. February 2, 2015 2-Feb-15 31-Dec-17 15-Apr-16 31-Dec-18 Bd. Res. No. 08 dtd. February 2, 2015 2-Feb-15 31-Dec-17 Bd. Res. No. 216 dtd. Oct. 29, 2013 1-Jan-14 31-Dec-16 11-Aug-15 31-Dec-17 3683 CARLITO B. DIMAR 4888 CARLITO LAXA CULALA 0433 CARLITO MAAN ZARSUELO Bd. Res. No. 109 dtd. Apr. 15, 2016 5891 CARLITO RICAFORT JUAREZ Br. Res. No. 129 dtd. August 11, 2015 6190 CARLITO WAYET MACUSI Br. Res. No. 130 dtd. June 7, 2016 7-Jun-16 31-Dec-18 0675 CARLO DE BELEN SABADO Bd. Res. No. 171 dtd. Sept. 21, 2015 1-Jan-16 31-Dec-18 0749 CARLOMAGNO BUADO DELA CRUZ Bd. Res. No. 09 dtd. Feb. 2, 2015 2-Feb-15 31-Dec-17 11-Aug-15 31-Dec-17 5875 CARLOS CARIÑO ARANDIA, JR. Br. Res. No. 126 dtd. August 11, 2015 Page 41 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of August 2, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS REFERENCE (BR NO. / DATE) VALIDITY From REMARKS To 1159 CARLOS LANIOG Bd. Res. No. 151 dtd. July 4, 2016 04-Jul-16 31-Dec-18 0180 CARLOS LINGAD MAMALATEO Bd. Res. No. 286 dtd. Dec. 23, 2013 1-Jan-14 31-Dec-16 3153 CARLOS REYES NEMENZO, JR. Bd Res. No. 76 dtd. July 8, 2015 8-Jul-15 31-Dec-17 4303 CARLOS VILLAFLOR SABOCIDO Bd. Res. No. 22 dtd. Feb. 2, 2015 2-Feb-15 31-Dec-17 3549 CARMELA ARLENE C. QUINDOZA Bd Res. No. 112 dtd. April 19, 2016 19-Apr-16 31-Dec-18 0825 CARMELINA KINONTAO VOSOTROS Bd. Res. No. 96 dtd. Apr. 12, 2016 12-Apr-16 31-Dec-18 3198 CARMELITA DIONESIO JUNGCO Bd Res. No. 76 dtd. March 28, 2016 28-Mar-16 31-Dec-18 4554 CARMELITA SAGANA LOZADA Bd. Res. No. 59 dtd. Dec. 29, 2014 1-Jan-15 31-Dec-17 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 1472 CARMEN BACLEON - CAAS Bd. Res. No. 334 dtd. Dec. 27, 2013 1-Jan-14 31-Dec-16 Page 42 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of August 2, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS REFERENCE (BR NO. / DATE) VALIDITY From REMARKS To 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 8-Jul-15 31-Dec-17 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 3366 CARMENCITA SUANSING SOBERANO Bd Res. No. 197 dtd. November 2, 2015 1-Jan-16 31-Dec-18 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 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 Page 43 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of August 2, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS 5501 CAROLINE C. VILLANUEVA REFERENCE (BR NO. / DATE) VALIDITY From REMARKS To Bd. Res. No. 04 dtd. January 27, 2016 27-Jan-16 31-Dec-18 1222 CAROLINE P. ANDRADA Bd. Res. No. 110 dtd. July 14, 2015 14-Jul-15 31-Dec-17 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 6217 CATALINA B. GALURA Br. Res. No. 154 dtd. July 4, 2016 4-Jul-16 31-Dec-18 13-Aug-14 31-Dec-16 1200 CATALINA FE MABILANGAN - CANZON (Formerly : FE MABILANGAN- CANZON) Bd. Res. No. 07 dtd. August 13, 2014 3750 CATHERINE CUSTODIO RESURRECCION Bd. Res. No. 284 dtd. Dec. 23, 2013 1-Jan-14 31-Dec-16 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 Br. Res. No. 93 dtd. Apr. 8, 2016 8-Apr-16 31-Dec-18 Page 44 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of August 2, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS 1025 CATHERINE SANTOS LACAP REFERENCE (BR NO. / DATE) VALIDITY From REMARKS To Bd. Res. No. 206 dtd. Oct. 29, 2013 1-Jan-14 31-Dec-16 6165 CATHERINE TORRES TY Br. Res. No. 127 dtd. June 6, 2016 6-Jun-16 31-Dec-18 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 1-Jan-14 31-Dec-16 Br. Res. No. 94 dtd. July 8, 2015 8-Jul-15 31-Dec-17 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 6157 CECILIA MANALANSAN LO Br. Res. No. 121 dtd. May 17, 2016 17-May-16 31-Dec-18 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 Bd. Res. No. 62 dtd. Dec. 29, 2014 1-Jan-15 31-Dec-17 1337 CECIL NEPOMUCENO LINGAD 5816 CECILE EVEMARY SALISE BATINGAL 1903 CECILIA S. DOLORFINO Bd. Res. No. 337 dtd. Dec. 27, 2013 Page 45 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of August 2, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS REFERENCE (BR NO. / DATE) VALIDITY From REMARKS To 5352 CECILIA S. MAGALONA Bd. Res. No. 189 dtd. July 7, 2016 7-Jul-16 31-Dec-18 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 Bd. Res. No. 260 dtd. Dec. 9, 2013 1-Jan-14 31-Dec-16 Bd. Res. No. 132 dtd. June 7, 2016 7-Jun-16 31-Dec-18 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. 151 dtd. July 4, 2016 4-Jul-16 31-Dec-18 3454 CELINIA H. FAELMOCA Bd Res. No. 60 dtd. Feb. 19, 2016 19-Feb-16 31-Dec-18 2328 CEDILLA, VILLAREY AND ASSOCIATES 3945 CELESTE G. PULONAN 5441 CELESTE SUMO CABANACAN Page 46 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of August 2, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS 5010 CELINO & ASSOCIATES REFERENCE (BR NO. / DATE) VALIDITY From Bd. Res. No. 61 dtd. Dec. 29, 2014 REMARKS To 1-Jan-15 31-Dec-17 11-Aug-15 31-Dec-17 4609 CELSO MERCADER CAHAMBING Bd. Res. No. 132 dtd. August 11, 2015 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 2501 CESAR BAUTISTA RIVERA 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. 150 dtd. July 4, 2016 4-Jul-16 31-Dec-18 2735 CESAR GUTIERREZ AVILA, JR. Bd. Res. No. 07 dtd. August 13, 2014 13-Aug-14 31-Dec-16 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 Page 47 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of August 2, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS REFERENCE (BR NO. / DATE) VALIDITY From REMARKS To 6115 CESAR RIVERA CASTILLO Br. Res. No. 75 dtd. Mar. 28, 2016 28-Mar-16 31-Dec-18 5228 CESAR TAN CRUZ Bd. Res. No. 62 dtd. Dec. 29, 2014 1-Jan-15 31-Dec-17 4298 CESARIO OCLARIT EDULAN Bd. Res. No. 52 dtd. Dec. 29, 2014 1-Jan-15 31-Dec-17 0303 CEZAR GAFFUD GUZMAN, JR. Bd. Res. No. 41 dtd. Dec. 19, 2014 1-Jan-15 31-Dec-17 1888 CHANDA R. SAUSA-BAGUE 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 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 0989 CHARLES PIED BADUYA Bd. Res. No. 150 dtd. July 4, 2016 1-Jan-17 31-Dec-19 3253 CHARLIE BONGON CANADA Bd. Res. No. 107 dtd. April 12, 2016 12-Apr-16 31-Dec-18 5320 CHARISSE PAREDES BACURIO 1048 CHARITO P. FESTIN Page 48 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of August 2, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS REFERENCE (BR NO. / DATE) VALIDITY From REMARKS To 1783 CHARLIE DEL MORO BELIGANIO Bd. Res. No. 200 dtd. Oct. 29, 2013 1-Jan-14 31-Dec-16 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 5955 CHARMAIN VILLAFLORES ALCANTARA Br. Res. No. 175 dtd. October 13, 2015 13-Oct-15 31-Dec-17 5961 CHEILO AMIT MALAZARTE Br. Res. No. 178 dtd. October 13, 2015 13-Oct-15 31-Dec-17 5785 CHELLINE B. VITUG Br. Res. No. 91 dtd. July 8, 2015 8-Jul-15 31-Dec-17 3403 CHARMAGNE PARLADE REFUGIO Page 49 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of August 2, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS 1527 CHEMSON YANG LEE REFERENCE (BR NO. / DATE) VALIDITY From REMARKS To Bd. Res. No. 206 dtd. Oct. 29, 2013 1-Jan-14 31-Dec-16 5615 CHEOLLETTE HERNANDEZ CONTRERAS Br. Res. No. 13 dtd. February 2, 2015 2-Feb-15 31-Dec-17 5742 CHERRY EVE P. MENDOZA 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. 80 dtd. July 8, 2015 8-Jul-15 31-Dec-17 Bd Res. No. 268 dtd. Dec. 28, 2015 1-Jan-16 31-Dec-18 2828 CHERRY ROSE SANIANO PANGANIBAN CHERRYLYN PASAMBA CANOZA 5089 ( Formerly:CHERRYLYN SANTOALLA PASAMBA) 2958 CHERYL SIERRA DIMAPILIS 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 8-Jul-15 31-Dec-17 2094 CHRISTIAN JAY DELDA LIM Bd. Res. No. 80 dtd. July 8, 2015 Page 50 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of August 2, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS REFERENCE (BR NO. / DATE) VALIDITY From REMARKS To 5275 CHRISTIAN JULES CAGALAWAN UY Bd. Res. No. 197 dtd. November 2, 2015 1-Jan-16 31-Dec-18 6199 CHRISTIAN MARR MANALO SALUDO Br. Res. No. 152 dtd. July 4, 2016 4-Jul-16 31-Dec-18 Bd. Res. No. 30 dtd. Dec. 19, 2014 1-Jan-15 31-Dec-17 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 4447 CHRISTIAN OLIVER MATAVERDE MATAVERDE 5762 CHRISTIAN REY GALAO GALANG 3054 CHRISTIENTE FADRIQUELA FIECAS 5768 CHRISTINA CO LO Bd Res. No. 107 dtd. July 14, 2015 Br. Res. No. 88 dtd. July 8, 2015 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 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 6191 CHRISTINE SURLA SANTOS Br. Res. No. 130 dtd. June 7, 2016 7-Jun-16 31-Dec-18 Bd Res. No. 194 dtd. November 2, 2015 1-Jan-16 31-Dec-18 3492 CHRISTOPHER ALZAGA TOMAS Page 51 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of August 2, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS REFERENCE (BR NO. / DATE) VALIDITY From REMARKS To 6135 CHRISTOPHER B. NARAG Br. Res. No. 93 dtd. Apr. 8, 2016 8-Apr-16 31-Dec-18 5163 CHRISTOPHER DEL MONTE BUENCONSEJO Bd. Res. No. 53 dtd. Dec. 29, 2014 1-Jan-15 31-Dec-17 Bd. Res. No. 108 dtd. July 14, 2015 14-Jul-15 31-Dec-17 18-Feb-15 31-Dec-17 1839 CHRISTOPHER MIAGUE ESMERES 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 0032 CHUA, CHUA & CO. Bd. Res. No. 167 dtd. Sept. 17, 2015 1-Jan-16 31-Dec-18 1635 CIPRIANO SAUSA CISNEROS Bd. Res. No. 08 dtd. August 13, 2014 13-Aug-14 31-Dec-16 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 5857 CLARENCE EMBANG GAMBOA Br. Res. No. 102 dtd. July 14, 2015 8-Jul-15 31-Dec-17 Page 52 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of August 2, 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 1474 CLAVELITA NAVARETTE CLAVEL Bd. Res. No. 285 dtd. Dec. 23, 2013 1-Jan-14 31-Dec-16 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 5020 CLEOPATRA A. DU & CO. Bd. Res. No. 27 dtd. December 19, 2014 1-Jan-15 31-Dec-17 2426 CLODUALDO MANGROBANG SEBASTIAN Bd. Res. No. 120 dtd. July 24, 2015 24-Jul-15 31-Dec-17 1004 CONCEPCION A. DAMOLE Bd. Res. No. 154 dtd. Sept. 27, 2013 1-Jan-14 31-Dec-16 0850 CONCEPCION AGAMATA-VILLON Bd. Res. No. 338 dtd. Dec. 27, 2013 1-Jan-14 31-Dec-16 0937 CONCEPCION B. RASALAN Bd. Res. No. 336 dtd. Dec. 27, 2013 1-Jan-14 31-Dec-16 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 Page 53 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of August 2, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS REFERENCE (BR NO. / DATE) VALIDITY From REMARKS To 5403 CONCESO S. ARRIOLA Bd. Res. No. 227 dtd. Dec. 1, 2015 1-Jan-16 31-Dec-18 5319 CONCORDIO SABAC QUISAOT 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 Bd. Res. No. 200 dtd. Oct. 29, 2013 1-Jan-14 31-Dec-16 18-Feb-15 31-Dec-17 1-Jan-14 31-Dec-16 8-Jul-15 31-Dec-17 3436 CONNIE D. BUGAYONG 5833 CONRAD DE LA MERCED CRUZ 3739 CONRADO ALVIAR ROSARIO 5660 CONRADO BORBE LLARINAS, JR. 1763 CONRADO DAVID STA. ANA 5068 CONRADO DELA VEGA PINILI Br. Res. No. 27 dtd. February 18, 2015 Bd. Res. No. 268 dtd. Dec. 18, 2013 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 3985 CONRADO MENDOZA BRIONES Bd. Res. No. 148 dtd. Sept. 9, 2013 1-Jan-14 31-Dec-16 Page 54 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of August 2, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS REFERENCE (BR NO. / DATE) 5625 CONRADO O. RAGADIO, JR. VALIDITY From REMARKS To Br. Res. No. 16 dtd. February 2, 2015 2-Feb-15 31-Dec-17 2242 CONRADO RENER LIMARES TAN 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 2-Feb-15 31-Dec-17 1-Jan-14 31-Dec-16 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 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 Bd. Res. No. 08 dtd. Feb. 2, 2015 1293 CONSTANTINO RAPISURA RABARA, SR. CONSTANTINO, GUADALQUIVER, & CO. (Formerly Bd. Res. No. 161 dtd. Sept. 27, 2013 0213 Constantino Guadalquiver Mendoza & Co.) CONSUELO AVENDAÑO MAÑALAC 0088 Formerly:CONSUELO MAÑALAC-ARCEO) ( Page 55 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of August 2, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS REFERENCE (BR NO. / DATE) VALIDITY From REMARKS To 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 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 5140 CORAZON R. BALILI-TABUZO Bd. Res. No. 53 dtd. Dec. 29, 2014 1-Jan-15 31-Dec-17 1801 CORAZON REPATO LADIZA Bd. Res. No. 150 dtd. Sept. 9, 2013 1-Jan-14 31-Dec-16 3713 CORAZONIA SILVA ROSAL Bd Res. No. 266 dtd. Dec. 9, 2013 1-Jan-14 31-Dec-16 4409 CORNELIA M. AMODIA Bd. Res. No. 22 dtd. Fe. 2, 2015 2-Feb-15 31-Dec-17 18-Feb-15 31-Dec-17 5666 CORNELIO AQUINO ADDUN Br. Res. No. 28 dtd. February 18, 2015 Page 56 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of August 2, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS REFERENCE (BR NO. / DATE) VALIDITY From REMARKS To Bd. Res. No. 28 dtd. December 19, 2014 1-Jan-15 31-Dec-17 3069 CRESENCIA GARCIA PANCHO Bd Res. No. 173 dtd. Sept. 21, 2015 1-Jan-16 31-Dec-18 1107 CRESENCIA OCHOA TO Bd. Res. No. 96 dtd. Apr. 12, 2016 12-Apr-16 31-Dec-18 4567 CRESENCIO APA GILIG Bd. Res. No. 21 dtd. December 19, 2014 1-Jan-15 31-Dec-17 Br. Res. No. 33 dtd. Feb. 9, 2016 9-Feb-16 31-Dec-18 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 0861 CRISELDA KALAW DE LUNA Bd. Res. No.47 dtd. Feb. 17, 2016 17-Feb-16 31-Dec-18 5025 CRESCENCIO PILAPIL VERDIDA 6050 CRESENCIO RICK PADAGAS BALDERAMA 4909 CRISOLOGO ALBURO DAMAYO Bd. Res. No. 224 dtd. Oct. 29, 2013 1-Jan-14 31-Dec-16 5619 CRISPIN JUSAYAN DULATAS Br. Res. No. 14 dtd. February 2, 2015 2-Feb-15 31-Dec-17 Bd. Res. No. 203 dtd. November 2, 2015 1-Jan-16 31-Dec-18 2600 CRISTETA M. CAMPOS Page 57 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of August 2, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS 5444 CRISTIAN MANZON PALLANAN REFERENCE (BR NO. / DATE) VALIDITY From REMARKS To Bd Res. No. 87 dtd. Mar. 31, 2016 31-Mar-16 31-Dec-18 2841 CRISTINA A. FAYLON Bd Res. No. 27 dtd. Feb. 9, 2016 9-Feb-16 31-Dec-18 1643 CRISTINA CASTRO NAGUIT Bd. Res. No. 26 dtd. Feb. 9, 2016 1-Jan-17 31-Dec-19 1676 CRISTINA DE GUZMAN SIGUA Bd. Res. No. 151 dtd. July 4, 2016 04-Jul-16 31-Dec-18 4053 CRISTINA ESTORQUE GEMORA Bd. Res. No. 166 dtd. Sept. 17, 2015 17-Sep-15 31-Dec-17 Br. Res. No. 102 dtd. July 14, 2015 8-Jul-15 31-Dec-17 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 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 1600 CRISTINA VIVAR DELA CRUZ Bd Res. No. 87 dtd. Mar. 31, 2016 31-Mar-16 31-Dec-18 Br. Res. No. 175 dtd. October 13, 2015 13-Oct-15 31-Dec-17 5858 CRISTINA FRANCIA DE OCAMPO 5956 CRISTITA MENDOZA TORRES Page 58 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of August 2, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS 3838 CRISTOBAL CANTARA UMALE REFERENCE (BR NO. / DATE) VALIDITY From Bd. Res. No. 54 dtd. Dec. 29, 2014 REMARKS To 29-Dec-14 31-Dec-16 6059 CRISTOPER DE LARA DIANZON Br. Res. No. 35 dtd. Feb. 9, 2016 9-Feb-16 31-Dec-18 6036 CRYSTIAN DIAMOND GABRIEL SINGH Br. Res. No. 31 dtd. Feb. 9, 2016 9-Feb-16 31-Dec-18 11-Feb-16 31-Dec-18 4-Mar-15 31-Dec-17 CUENCA, PAURILLO, ALAG & CO.(Formerly: 0265 EDUARDO C. CUENCA & CO.) Bd. Res. No. 41 dtd. Feb. 11, 2016 4607 CUESTA, BORBAJO & ASSOCIATES Bd. Res. No. 36 A dtd. March 4, 2015 5713 CUNANAN ROVERO & CO. Br. Res. No. 55 dtd. July 8, 2015 8-Jul-15 31-Dec-17 6200 CYMBELINE PADILLA PANLILIO Br. Res. No. 152 dtd. July 4, 2016 4-Jul-16 31-Dec-18 5795 CYNTHIA ARCON CAGUILLO 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 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 Br. Res. No. 91 dtd. July 8, 2015 8-Jul-15 31-Dec-17 5786 CYNTHIA YUMUL MACAPAGAL Page 59 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of August 2, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS 2751 CYNTHIA ZAMORA DIAZ 6016 CYRIL ALTO CABALLERO TY REFERENCE (BR NO. / DATE) VALIDITY From REMARKS To Bd Res. No. 173 dtd. Sept. 21, 2015 1-Jan-16 31-Dec-18 Br. Res. No. 260 dtd. December 14, 2015 14-Dec-15 31-Dec-17 4175 CZAR RYNDEL SIAO VALLEJERA Bd. Res. No. 17 dtd. Feb. 2, 2015 2-Feb-15 31-Dec-17 5564 DAHLIA BAJENTING CABARLES 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 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 2857 DAISY JAZMIN TUSING Bd Res. No. 268 dtd. Dec. 28, 2015 1-Jan-16 31-Dec-18 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 5769 DAISY CANTUBA DESABAYLA Page 60 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of August 2, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS REFERENCE (BR NO. / DATE) 4410 DAISY TOMAS OBERO 6229 DALE PATRICK MACASPAC GUZMAN 4296 DAN C. BAÑAS & CO. 6128 DANA ANGELICA GONZALES CAPANZANA 0163 DANAC & ASSOCIATES DANAC & ASSOCIATES) (Formerly: P.R. VALIDITY From REMARKS To Bd. Res. No. 46 dtd. March 11, 2015 11-Mar-15 31-Dec-17 Br. Res. No. 142 dtd. June 10, 2016 10-Jun-16 31-Dec-18 Bd. Res. No. 98 dtd. July 14, 2015 14-Jul-15 Additional Partner under Bd. Res. 98 dated July 14, 2015 ARNOLD PAGAPONG DE 31-Dec-17 LOS SANTOS 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 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 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 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 Page 61 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of August 2, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS REFERENCE (BR NO. / DATE) VALIDITY From REMARKS To 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 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 0278 DANILO MANZANO MARASIGAN Bd. Res. No .240 dtd. December 4, 2015 1-Jan-16 31-Dec-18 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 Br. Res. No. 30 dtd. Feb. 9, 2016 9-Feb-16 31-Dec-18 6037 DANILO LARGO ROA 6028 DANILO YBO PONAY Page 62 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of August 2, 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 1450 DANTE GOLE AQUINO Bd. Res. No. 08 dtd. August 13, 2014 13-Aug-14 31-Dec-16 0211 DANTE GONZALES DAGOHOY Bd. Res. No. 346 dtd. Dec. 27, 2013 1-Jan-14 31-Dec-16 3225 DANTE RONTAS TORRES Bd Res. No. 198 dtd. November 2, 2015 1-Jan-16 31-Dec-18 4873 DAPHODEL MOAÑA BONGON Bd. Res. No. 283 dtd. Dec. 23, 2013 1-Jan-14 31-Dec-16 6097 DARA MARIE CHUA AGPOON Br. Res. No. 72 dtd. Mar. 28, 2016 28-Mar-16 31-Dec-18 5047 DARLENE L. BHARWANI-DIZON Bd. Res. No. 74 dtd. July 8, 2015 8-Jul-15 31-Dec-17 Bd. Res. No. 235 dtd. Oct. 29, 2013 1-Jan-14 31-Dec-16 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 Br. Res. No. 36 dtd. March 4, 2015 4-Mar-15 31-Dec-17 0221 DAROYA & COMPANY 0816 DATILES CASEDO AND ASSOCIATES (Formerly: FRANKLIN R. CASEDO) 5683 DAVID TAN LIM Page 63 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of August 2, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS REFERENCE (BR NO. / DATE) VALIDITY From REMARKS To 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 4880 DEBBIE CO JAO 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 5967 DEHSIREE AZUELA TY Br. Res. No. 183 dtd. October 14, 2015 14-Oct-15 31-Dec-17 6005 DELA ROCA & ASSOCIATES 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 Bd. Res. No. 189 dtd. July 7, 2016 7-Jul-16 31-Dec-18 Br. Res. No. 94 dtd. July 8, 2015 8-Jul-15 31-Dec-17 0557 DEBBIE KAREN KOA LIN 0335 DELGADO BUHAY UY, JR. 1334 DELGADO FUENTES AND COMPANY LACSON DELGADO & FUENTES ) 0556 DELIA D. CABE 5817 DELIA F. AGUSTIN (Formerly: Page 64 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of August 2, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS REFERENCE (BR NO. / DATE) 1005 DELIA NAIDAS NARISMA Bd. Res. No. 346 dtd. Dec. 27, 2013 3151 DELIA O. AQUINO VALIDITY From REMARKS To 1-Jan-14 31-Dec-16 Bd Res. No. 88 dtd. Mar. 31, 2016 31-Mar-16 31-Dec-18 Br. Res. No. 153 dtd. July 4, 2016 4-Jul-16 31-Dec-18 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 2927 DEMETRIO AUSTRAL ASACTA Bd. Res. No. 64 dtd. Feb. 19, 2016 19-Feb-16 31-Dec-18 3860 DEMETRIO JULARBAL MORALES, JR. Bd. Res. No. 09 dtd. Feb. 2, 2015 2-Feb-15 31-Dec-17 11-Aug-15 31-Dec-17 6210 DELIA PANIS PEGARUM 5130 DEMETRIO PUSO HERNANDEZ Bd. Res. No. 133 dtd. August 11, 2015 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 Bd. Res. No. 32 dtd. Dec. 19, 2014 19-Dec-14 31-Dec-16 Bd. Res. No. 66 dtd. July 8, 2015 08-Jul-15 31-Dec-17 5583 DENNIS DE SILVA CUETO 1432 DENNIS LU DE LEON Page 65 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of August 2, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS REFERENCE (BR NO. / DATE) VALIDITY From REMARKS To 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 5653 DEOGRACIAS TIOCSON ARCILLA Br. Res. No. 23 dtd. February 4, 2015 4-Feb-15 31-Dec-17 3612 DEXTER PACAUL GARILLO Bd Res. No. 170 dtd. Sept. 27, 2013 1-Jan-14 31-Dec-16 4958 DIANA LUNAR NACORDA Bd. Res. No. 214 dtd. Oct. 29, 2013 1-Jan-14 31-Dec-16 Bd Res. No. 21 dtd. February 9, 2016 9-Feb-16 31-Dec-18 5263 DIANNE ABIGAIL HAO SOLIS Bd. Res. No. 20 dtd. February 9, 2016 9-Feb-16 31-Dec-18 6239 DIANNE ACOSTA CORPUZ Br. Res. No. 187 dtd. July 7, 2016 07-Jul-16 31-Dec-18 5182 DIANNE SHEILA SY BONA Bd. Res. No. 09 dtd. August 13, 2014 1-Jan-15 31-Dec-17 Bd. Res. No. 24 dtd. December 19, 2014 1-Jan-15 31-Dec-17 Bd. Res. No. 80 dtd. July 8, 2015 8-Jul-15 31-Dec-17 Bd. Res. 167 dtd. Sept. 17, 2015 1-Jan-16 31-Dec-18 2940 DIANITA T. NUEVAESPAÑA 0234 DIAZ MURILLO DALUPAN AND COMPANY 5015 DIEGO BERGONIA LEDDA, JR. DIMACULANGAN, DIMACULANGAN AND 0416 COMPANY Page 66 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of August 2, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS REFERENCE (BR NO. / DATE) VALIDITY From REMARKS To 2768 DINA AMOR L. DY Bd. Res. No. 269 dtd. Dec. 28, 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 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 6230 DINDO OLILA PAJARIN Br. Res. No. 142 dtd. June 10, 2016 10-Jun-16 31-Dec-18 1804 DIOMEDES CAYANAN CAGUINGUIN Bd. Res. No. 07 dtd. August 13, 2013 13-Aug-14 31-Dec-16 3674 DIONICIO DUMLAO BERSAMIN Bd Res. No. 52 dtd. Dec. 29, 2014 29-Dec-14 31-Dec-16 3947 DIONISIO MANZALINTO VILLETA Bd. Res. No. 337 dtd. Dec. 27, 2013 1-Jan-14 31-Dec-16 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 Bd. Res. No. 28 dtd. December 19, 2014 1-Jan-15 31-Dec-17 5978 DIOSDADO JALANDONI GALANTO 1094 DIOSDADO SICAT DAVID Page 67 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of August 2, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS REFERENCE (BR NO. / DATE) 1859 DIVINA ALOJADO MANGLIGOT Bd. Res. No. 40(A) dtd. March 4, 2015 2528 DIVINA GRACIA DIONISIO ARABIT 4546 DIVINA S. FLORALDE VALIDITY From REMARKS To 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 Br. Res. No. 33 dtd. Feb. 9, 2016 9-Feb-16 31-Dec-18 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 Br. Res. No. 152 dtd. July 4, 2016 4-Jul-16 31-Dec-18 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 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 6051 DIVINE GRACE CASASOLA AGPAWA 6201 DODEL CABONEGRO MARAPOC Page 68 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of August 2, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS REFERENCE (BR NO. / DATE) 0621 DOMCIELY ALCANTARA VASQUEZ Bd. Res. No. 79 dtd. July 8, 2015 0826 DOMINADOR FELICITAS PIZARRO Bd. Res. No. 48 dtd. Feb. 17, 2016 0217 DOMINADOR PACAMANA MANANGAN, JR. 2001 DOMINADOR PASCO VELASQUEZ VALIDITY From REMARKS To 8-Jul-15 31-Dec-17 17-Feb-16 31-Dec-18 Bd. Res. NO. 324 dtd. Dec. 27, 2013 1-Jan-14 31-Dec-16 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. 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 Bd. Res. No. 264 dtd. Dec. 9, 2013 1-Jan-14 31-Dec-16 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 Bd. Res. No. 146 dtd. Sept. 9, 2013 1-Jan-14 31-Dec-16 5521 DOMINADOR REDOÑA ESPINA 1257 DOMINENA RAÑA-LOPEZ 5844 DOMINGA FIESTA MANZANO 2723 DOMINGO C. BELTRAN, JR. 1357 DONABEL TAN CHUA Page 69 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of August 2, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS REFERENCE (BR NO. / DATE) VALIDITY From REMARKS To 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 4901 DONNA RUBIO MASIGLAT Bd. Res. No. 363 dtd. Dec. 27, 2013 1-Jan-14 31-Dec-16 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 Br. Res. No. 129 dtd. August 11, 2015 11-Aug-15 31-Dec-17 4263 DONNEL SANTOS SAN ANTONIO 5892 DONNIE RAY A. LIM 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 3522 DOROTEA B. MANZANO Bd Res. No. 177 dtd. Oct. 13, 2015 1-Jan-16 31-Dec-18 Page 70 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of August 2, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS 5639 DULCE ANN SISON JAVIER REFERENCE (BR NO. / DATE) VALIDITY From REMARKS To Br. Res. No. 18 dtd. February 2, 2015 2-Feb-15 31-Dec-17 3257 DULCE M. BALOD Bd Res. No. 237 dtd. Dec. 4, 2015 1-Jan-16 31-Dec-18 1636 DULCITA FRANCISCO ESTRADA Bd. Res. No. 324 dtd. Dec. 27, 2013 1-Jan-14 31-Dec-16 0793 DUMARAOS, LIMBO AND ASSOCIATES 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 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 1427 E.G. QUITALIG & CO. (Formerly: PINEDA, QUITALIG & CO.) 5596 EARL MARIE KE-E MAGINCOL Br. Res.No. 45 dtd. Dec. 29, 2014 29-Dec-14 Page 71 Additional partner: Albert G. Morales under Board Resolution No. 330 dated December 31-Dec-16 27, 2013 31-Dec-16 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of August 2, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS REFERENCE (BR NO. / DATE) VALIDITY From REMARKS To 3456 EDDIE FLORES DOYUNGAN Bd. Res. No. 187 dtd. Oct. 14, 2015 1-Jan-16 31-Dec-18 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. 133 dtd. June 7, 2016 7-Jun-16 31-Dec-18 0504 EDELLE SARAUM GASATAN Bd. Res. No. 271 dtd. December 28, 2015 1-Jan-16 31-Dec-18 5686 EDEN CLAIRE L. ESTROSAS Br. Res. No. 48 dtd. March 12, 2015 12-Mar-15 31-Dec-17 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 2263 EDEN CORRAL GUZMAN 5205 EDEN DEVELA SARNE 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 Bd. Res. No. 222 dtd. December 1, 2015 1-Jan-16 31-Dec-18 4785 EDGAR GABUNA MASANGKAY Page 72 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of August 2, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS 2753 EDGAR HIPOLITO MOLINA REFERENCE (BR NO. / DATE) VALIDITY From To 4-Jul-16 31-Dec-18 Bd. Res. No. 269 dtd. Dec. 28, 2015 28-Dec-15 31-Dec-17 1095 EDGAR O. LAZO Bd. Res. No. 165 dtd. Sept. 27, 2013 1-Jan-14 31-Dec-16 0280 EDGAR TEJADA ISADA Bd. Res. No. 55 dtd Dec. 29, 2014 1-Jan-15 31-Dec-17 4375 EDGAR VALENZUELA MENDOZA Bd. Res. No. 64 dtd. July 8, 2015 8-Jul-15 31-Dec-17 Bd. Res. No. 247 dtd. Dec. 14, 2015 1-Jan-16 31-Dec-18 1559 EDGARDO EVANGELISTA GAMO Bd. Res. No. 268 dtd. Dec. 28, 2015 1-Jan-16 31-Dec-18 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 2577 EDGARDO M. MOLINA 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 3542 EDILBERTO CRISTOBAL RENDON Bd Res. No. 69 dtd. July 8, 2015 1-Jan-16 31-Dec-18 5138 EDGAR LIBO-ON DELFINADO 5287 EDGARDO BASMAYOR FACISTOL Bd Res. No. 151 dtd. July 4, 2016 REMARKS Page 73 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of August 2, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS REFERENCE (BR NO. / DATE) VALIDITY From REMARKS To 0505 EDITA YAP BOLA Bd. Res. No. 197 dtd. November 2, 2015 1-Jan-16 31-Dec-18 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 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 4767 EDITHA D. MORALES 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 5114 EDITHA DANQUE BASILIO Page 74 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of August 2, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS REFERENCE (BR NO. / DATE) 0203 EDITHA DIPASUPIL PAGASPAS Bd. Res. No. 273 dtd. Dec. 28, 2015 2565 EDITHA F. MAGDAEL VALIDITY From REMARKS To 28-Dec-15 31-Dec-17 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 4273 EDLYN BA-ACO AGRAVIADOR Bd. Res. No.348 dtd. Dec. 27, 2013 1-Jan-14 31-Dec-16 5315 EDMUND EDU HILARIO 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 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 2891 EDNA ALIAZAS TALABIS Bd Res. No. 265 dtd. December 21, 2015 1-Jan-16 31-Dec-18 Page 75 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of August 2, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS 5735 EDNA BOQUE SANTIAGO 0863 EDNA CASTAÑEDA LACANILAO 6052 EDNA DAVID SIA REFERENCE (BR NO. / DATE) VALIDITY From Br. Res. No. 84 dtd. July 8, 2015 REMARKS To 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 Bd. Res. No. 78 dtd. March 28, 2016 28-Mar-16 31-Dec-18 1505 EDNA M. CABALFIN Bd. Res. No. 158 dtd. Sept. 27, 2013 1-Jan-14 31-Dec-16 2041 EDNA P. SANTOS Bd. Res. No. 80 dtd. Mar. 28, 2016 28-Mar-16 31-Dec-18 5450 EDNA LOCQUIAO BOTANES Page 76 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of August 2, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS REFERENCE (BR NO. / DATE) 4887 EDNA P. YUMOL AND CO. Bd. Res. No. 349 dtd. Dec. 27, 2013 5893 EDNA PADRE TEJADA Br. Res. No. 129 dtd. August 11, 2015 5797 EDNA TONGPOEN DIANO VALIDITY From REMARKS To 1-Jan-14 31-Dec-16 11-Aug-15 31-Dec-17 Br. Res. No. 92 dtd. July 8, 2015 8-Jul-15 31-Dec-17 4689 EDNA V. GARROVILLAS Bd. Res. No. 79 dtd. July 8, 2015 8-Jul-15 31-Dec-17 2243 EDRIC ANTHONY BAYLOSIS DE LEON Bd. Res. No. 69 dtd. July 8, 2015 1-Jan-16 31-Dec-18 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 1767 EDUARDO CAPULONG HALILI Bd. Res. No. 193 dtd. Oct. 29, 2013 1-Jan-14 31-Dec-16 0345 EDUARDO DE GUZMAN DE GRACIA Bd. Res. No. 40(A) dtd. March 4, 2015 1-Jan-16 31-Dec-18 12-Dec-14 31-Dec-16 5423 EDSA CABARIBAN BEROY-BANTILAN 5541 EDUARDO FULLENTE SUAREZ Bd. Res. No. 18 dtd. December 12, 2014 Page 77 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of August 2, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS REFERENCE (BR NO. / DATE) 2427 EDUARDO GABOY CALLANTA Bd. Res. No. 04 dtd. Jan. 27, 2016 2200 EDUARDO GACER CASTELO Bd. Res. No. 76 dtd. July 8, 2015 3467 EDUARDO LOPEZ VICENTE Bd Res. No. 34 dtd. December 19, 2014 1378 EDUARDO LUNA DE LA CRUZ VALIDITY From REMARKS To 27-Jan-16 31-Dec-18 8-Jul-15 31-Dec-17 19-Dec-14 31-Dec-16 Bd. Res. No. 287 dtd. Dec. 23, 2013 1-Jan-14 31-Dec-16 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 2503 EDUARDO PANTOJA SANTILLAN Bd. Res. No. 34 dtd. March 3, 2015 3-Mar-15 31-Dec-17 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 5149 EDUARDO Q. ALMIRANTE, JR. 2671 EDUARDO SANTIAGO HERRERA 5894 EDUARDO SANTOS ANGELES Br. Res. No. 129 dtd. August 11, 2015 Page 78 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of August 2, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS REFERENCE (BR NO. / DATE) VALIDITY From REMARKS To 3877 EDWARD CRUZ SANTOS Bd. Res. No. 09 dtd. Feb. 2, 2015 2-Feb-15 31-Dec-17 3966 EDWIN SUPERAL ARCEGA Bd. Res. No. 41 dtd. Dec. 19, 2014 19-Dec-14 31-Dec-16 6024 EDWIN DAZON BUMAL-O Br. Res. No. 29 dtd. Feb. 9, 2016 9-Feb-16 31-Dec-18 6166 EDWIN MACA GUPID Br. Res. No. 127 dtd. June 6, 2016 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 3064 EDWIN RANES TORRALBA Bd Res. No. 166 dtd. Sept. 17, 2015 1-Jan-16 31-Dec-18 3206 EDWINA R. MISCREOLA Bd Res. No. 273 dtd. Dec. 28, 2015 1-Jan-16 31-Dec-18 4159 EFLIDA PEREZ NILLO Bd. Res. No. 97 dtd. APRIL 12, 2016 1-Jan-17 31-Dec-19 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 Page 79 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of August 2, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS REFERENCE (BR NO. / DATE) VALIDITY From REMARKS To 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 Br. Res. No. 91 dtd. July 8, 2015 8-Jul-15 31-Dec-17 4124 EGDONA G. BIO Bd. Res. No. 214 dtd. Oct. 29, 2013 1-Jan-14 31-Dec-16 2941 EILEEN BAUTISTA SANCHEZ Bd Res. No. 199 dtd. November 2, 2015 1-Jan-16 31-Dec-18 Br. Res. No. 142 dtd. June 10, 2016 10-Jun-16 31-Dec-18 5787 EGARD SASTRE BARRION 6231 EINSTEIN ABADAM BASOBAS 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 Page 80 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of August 2, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS REFERENCE (BR NO. / DATE) VALIDITY From REMARKS To 4832 ELDA TORDECILLA BAILON Bd. Res. No. 203 dtd. November 2, 2015 1-Jan-16 31-Dec-18 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 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 Bd. Res. No. 198 dtd. November 2, 2015 1-Jan-16 31-Dec-18 5208 ELENA D. AGUILA Page 81 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of August 2, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS 4831 ELENA GARINGAN REYES REFERENCE (BR NO. / DATE) VALIDITY From REMARKS To Bd. Res. No. 23 dtd. Feb. 9, 2016 9-Feb-16 31-Dec-18 0418 ELENA GUILARAN ARCEÑO Bd. Res. No. 162 dtd. Sept. 27, 2013 1-Jan-13 31-Dec-16 0890 ELENA H. VALLESTEROS Bd. Res. No. 149 dtd. Sept. 9, 2013 1-Jan-14 31-Dec-16 2900 ELENA PEREÑA OCAMPO Bd Res. No. 44 dtd. March 11, 2015 11-Mar-15 31-Dec-17 2858 ELENITA RAMIL CIMANES Bd Res. No. 35 dtd. December 19, 2014 19-Dec-14 31-Dec-16 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 5085 ELENITA J. HIDALGO Bd. Res. No. 76 dtd. July 8, 2015 8-Jul-15 31-Dec-17 5391 ELENO OCAMPO BURAY, JR. Bd. Res. No. 239 dtd. Dec. 4, 2015 1-Jan-16 31-Dec-18 Page 82 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of August 2, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS 4278 ELEUTERIA A. GARAY REFERENCE (BR NO. / DATE) VALIDITY From To 13-Aug-14 31-Dec-16 Br. Res. No. 101 dtd. July 14, 2015 8-Jul-15 31-Dec-17 2264 ELISA BADAÑO ENAGE Bd. Res. No. 41 dtd. Dec. 19, 2014 1-Jan-15 31-Dec-17 4422 ELISA BAGAYBAGAYAN PAGARIGAN Bd. Res. No. 29 dtd. December 19, 2014 1-Jan-15 31-Dec-17 Br. Res. No. 23 dtd. February 4, 2015 4-Feb-15 31-Dec-17 Bd Res. No. 141 dtd. August 14, 2015 1-Jan-16 31-Dec-18 5850 ELFREN QUERI LITIATCO 5654 ELISEO ANGELES FERNANDEZ 3417 ELISEO LUSABIA DE LA CRUZ Bd. Res. No. 07 dtd. August 13, 2014 REMARKS ELISES & CIUDADANO (Formerly: AMPIL, ELISES, 0161 CIUDADANO & CO.) Bd. Res. No. 44 dtd. Feb. 11, 2016 11-Feb-16 31-Dec-18 0701 ELIZABETH ARQUIZA-PARREÑO Bd. Res. No. 177 dtd. October 13, 2015 1-Jan-16 31-Dec-18 3523 ELIZABETH BAG-ONGAN ATILON Bd Res. No. 206 dtd. November 2, 2015 1-Jan-16 31-Dec-18 4279 ELIZABETH C. TORIBIO Bd. Res. No. 217 dtd. Oct. 29, 2013 1-Jan-14 31-Dec-16 Page 83 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of August 2, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS 4915 ELIZABETH D. GAMBOA REFERENCE (BR NO. / DATE) VALIDITY From REMARKS To 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 3704 ELIZABETH M. LLANA 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 18-Feb-15 31-Dec-17 3651 ELIZABETH D. PEREZ 6076 ELIZABETH ESPARRAGO ESTONANTO 5667 ELIZABETH V. BUENAVENTURA 3292 ELIZABETH VILLAFRANCA HULIPAS ( Formerly: Br. Res. No. 28 dtd. February 18, 2015 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 Page 84 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of August 2, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS REFERENCE (BR NO. / DATE) 2014 ELLEN HIPOL MARIGMEN Bd. Res. No. 30 dtd. Dec. 19, 2014 3693 ELLEN N. DINIO Bd Res. No. 07 dtd. August 13, 2013 VALIDITY From REMARKS To 1-Jan-15 31-Dec-17 13-Aug-14 31-Dec-16 ELLEN ROSE M. PINEDA ( Formerly: ELLEN ROSE UNITE Bd. Res. No. 08 dtd. February 2, 2015 4568 MANUEL) 2-Feb-15 31-Dec-17 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 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 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 4959 ELMIRA F. PEDRO 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 Page 85 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of August 2, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS 6248 ELOISA F. MANGALI REFERENCE (BR NO. / DATE) VALIDITY From REMARKS To Br. Res. No. 196 dtd. August 2, 2016 2-Aug-16 31-Dec-18 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 2168 ELPIDIO DIAZ ABELA Bd Res. No. 89 dtd. Mar. 31, 2016 31-Mar-16 31-Dec-18 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 14-Aug-15 31-Dec-17 5912 ELSA MOISES CANETE Br. Res. No. 140 dtd. August 14, 2015 4363 ELSA P. AGUILAR Bd. Res. No. 50 dtd. Dec. 29, 2014 1-Jan-15 31-Dec-17 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 4260 ELTON TULAYTAY BERMISO Bd. Res. No. 203 dtd. Oct. 29, 2013 1-Jan-14 31-Dec-16 Page 86 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of August 2, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS REFERENCE (BR NO. / DATE) VALIDITY From REMARKS To 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 1-Jan-14 31-Dec-16 0923 ELVIRA L. LEBRILLA 5256 ELVIRA T. BERNADAS 4120 ELY ABUSO VILLANUEVA Bd. Res. No. 125 dtd. August 28, 2013 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 1295 EMELIA BURGOS PRIEGO Bd. Res. No. 199 dtd. Oct. 29, 2013 1-Jan-14 31-Dec-16 4838 EMELIE SATUR GASIC Bd. Res. No. 223 dtd. Dec. 1, 2015 1-Jan-16 31-Dec-18 5903 EMELITA G. TAGATAC Br. Res. No. 138 dtd. August 14, 2015 14-Aug-15 31-Dec-17 Page 87 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of August 2, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS 1433 EMERITA TUAZON PEREZ 5011 EMERITO L. SANCHEZ & COMPANY REFERENCE (BR NO. / DATE) VALIDITY From REMARKS To 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 3856 EMERIZA GONZALES BORJA Bd. Res. No. 2885 dtd. Dec. 23, 2013 1-Jan-14 31-Dec-16 2566 EMERSON MADRIDEO MATURGO Bd. Res. No. 08 dtd. August 13, 2014 13-Aug-14 31-Dec-16 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 5398 EMILIO CASTRO BAUTISTA Bd. Res. No. 2246 dtd. Dec. 1, 2015 1-Jan-16 31-Dec-18 5818 EMILIA C. SALONGA Page 88 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of August 2, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS REFERENCE (BR NO. / DATE) 1141 EMILY C. GAGALAC Bd. Res. No. 08 dtd. August 13, 2014 0357 EMILY L. CAILLES LO VALIDITY From REMARKS To 13-Aug-14 31-Dec-16 Bd. Res. No. 62 dtd. Dec. 29, 2014 1-Jan-15 31-Dec-17 4387 EMILY V. RAMOS Bd. Res. No. 47 dtd. Dec. 29, 2014 1-Jan-15 31-Dec-17 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 0461 EMMA L. ALON-MARFIL Bd. Res. No. 265 dtd. Dec. 21, 2015 1-Jan-16 31-Dec-18 2516 EMMA TAN LUCERO Bd. Res. No. 39 dtd. Dec.19, 2014 1-Jan-15 31-Dec-17 5122 EMMANUEL ASUNCION SALAZAR Bd. Res. No. 61 dtd. July 8, 2015 8-Jul-15 31-Dec-17 5904 EMMANUEL CARABIO VILLANUEVA Br. Res. No. 138 dtd. August 14, 2015 14-Aug-15 31-Dec-17 1-Jan-14 31-Dec-16 0891 EMMANUEL CARO SANTIAGO Bd. Res. No. 153 dtd. Sept. 9, 2013 Page 89 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of August 2, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS 5907 EMMANUEL GIGANTONE HEÑORGA REFERENCE (BR NO. / DATE) VALIDITY From Br. Res. No. 139 dtd. August 14, 2015 REMARKS To 14-Aug-15 31-Dec-17 2952 EMMANUEL MILLENA FLORECE Bd Res. No. 27 dtd. Feb. 9, 2016 1-Jan-16 31-Dec-18 3759 EMMANUEL RAVELO GARCIA 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 5640 EMMANUEL VILORIA PERALTA Br. Res. No. 18 dtd. February 2, 2015 2-Feb-15 31-Dec-17 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 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 90 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of August 2, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS 5362 ENRICO ANTONIO BLAS 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 Br. Res. No. 127 dtd. June 6, 2016 6-Jun-16 31-Dec-18 2567 ENRIQUE CASTRO CUNANAN Bd. Res. No. 51 dtd. Feb. 18, 2016 18-Feb-16 31-Dec-18 2077 ENRIQUE LORES MORENO Bd. Res. No. 62 dtd. Dec. 29, 2014 1-Jan-15 31-Dec-17 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 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 0658 ENRICO BENEGAS REYES 6167 ENRICO NEPOMUCENO ADVINCULA Page 91 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of August 2, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS REFERENCE (BR NO. / DATE) VALIDITY From REMARKS To 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 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 4388 ERICK ANDREW RESUELLO OLONAN 2169 ERLINDA A. ARENAS Bd. Res. No. 220 dtd. Dec. 1, 2015 1-Jan-16 31-Dec-18 1873 ERLINDA B. CUHANAP-ABAJA Bd. Res. No. 72 dtd. July 8, 2015 8-Jul-15 31-Dec-17 Bd. Res. No. 59 dtd. Dec. 29, 2014 1-Jan-15 31-Dec-17 Bd. Res. No. 316 dtd. Dec. 27, 2013 1-Jan-14 31-Dec-16 Bd. Res. No. 239 dtd. December 4, 2015 4-Dec-15 31-Dec-17 Bd. Res. No. 188 dtd. October 14, 2015 1-Jan-16 31-Dec-18 5086 ERLINDA CARREON BUSALLA 1434 ERLINDA CONCEPCION SAN ESTEBAN 5191 ERLINDA G. DATU 3559 ERLINDA MANGLALLAN SANTIAGO Page 92 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of August 2, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS REFERENCE (BR NO. / DATE) VALIDITY From REMARKS To 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 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. 150 dtd. July 4, 2016 4-Jul-16 31-Dec-18 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 Bd. Res. No. 132 dtd. August 11, 2015 1-Jan-16 31-Dec-18 31-Mar-16 31-Dec-18 5235 ERMELINDA DE CASTRO DEE ONG 2265 ERNANITA DE LEON CABEBE Bd. Res. No. 89 dtd. March 31, 2016 Page 93 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of August 2, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS REFERENCE (BR NO. / DATE) VALIDITY From REMARKS To 2451 ERNESTINA S. CALIOS Bd. Res. No. 79 dtd. July 8, 2015 8-Jul-15 31-Dec-17 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 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 4082 ERNESTO P. DISTOR Bd. Res. No. 09 dtd. Feb. 2, 2015 2-Feb-15 31-Dec-17 5826 ERNESTO PAHAYAHAY MORENO Br. Res. No. 95 dtd. July 8, 2015 8-Jul-15 31-Dec-17 5460 ERNESTO R. MORANO 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 03-04-015 Page 94 31-Dec-17 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of August 2, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS REFERENCE (BR NO. / DATE) VALIDITY From REMARKS To 5687 ERNESTO S. PEDRO, JR. Br. Res. No. 48 dtd. March 12, 2015 12-Mar-15 31-Dec-17 6249 ERNESTO SOTO SARMIENTO Br. Res. No. 196 dtd. August 2, 2016 2-Aug-16 31-Dec-18 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 4345 ERWIN BOKO NAVAREZ Bd. Res. No. 144 dtd. August 17, 2015 17-Aug-15 31-Dec-17 2225 ERWIN DADOR ROXAS Bd. Res. No. 132 dtd. June 7, 2016 7-Jun-16 31-Dec-18 1689 ESGANA, MIRANDA-ESGANA & ASSOCIATES Bd. Res. No. 108 dtd. June 4, 2013 1-Jan-14 31-Dec-16 5355 ERROL MADULA LAGUMBAY Page 95 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of August 2, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS REFERENCE (BR NO. / DATE) VALIDITY From REMARKS To 4698 ESPERANZA AMON ISLA Bd. Res. No. 06 dtd. Jan. 26, 2015 26-Jan-15 31-Dec-17 0319 ESTELA G. PASCUAL Bd. Res. No. 09 dtd. Feb. 2, 2015 2-Feb-15 31-Dec-17 3741 ESTELITA L. SANTANA Bd. Res. No. 196 dtd. Oct. 29, 2013 1-Jan-14 31-Dec-16 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 0387 ESTERLINA B. GEVERA Bd. Res. No. 240 dtd. Dec. 4, 2015 1-Jan-16 31-Dec-18 0683 ESTRELLA ARBOLEDA BALLEDOS Bd. Res. No. 40 dtd. Dec. 19, 2014 19-Dec-14 31-Dec-16 1052 ESTRELLITA ENTIENZA ROBLE Bd. Res. No. 160 dtd. Sept. 27, 2013 1-Jan-14 31-Dec-16 6192 ETHAN REYES MANZANO Br. Res. No. 130 dtd. June 7, 2016 7-Jun-16 31-Dec-18 5416 ETHEL DILAO QUINIO Bd. Res. No. 238 dtd. Dec. 4, 2015 1-Jan-16 31-Dec-18 Page 96 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of August 2, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS REFERENCE (BR NO. / DATE) VALIDITY From REMARKS To Bd. Res. No. 245 dtd. December 14, 2015 01-Jan-16 31-Dec-18 6003 ETP AND ASSOCIATES Br. Res. No. 252 dtd. December 14, 2015 14-Dec-15 31-Dec-17 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 0042 EUGENIA AQUINO DEL ROSARIO Bd. Res. No. 60 dtd. Feb. 19, 2016 19-Feb-16 31-Dec-18 3977 EUGENIA SERRANO SERAFICA Bd. Res. No. 09 dtd. Feb. 2, 2015 2-Feb-15 31-Dec-17 3961 EUGENIO LUGAY CUYOS, JR. 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 0093 ETHEL E. CODIÑERA Page 97 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of August 2, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS REFERENCE (BR NO. / DATE) VALIDITY From REMARKS To 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 2050 EUNICE ACOBA AKILIT Bd. Res. No. 165 dtd. Sept. 17, 2015 17-Sep-15 31-Dec-17 3116 EUREKA D. YCASIANO Bd Res. No. 09 dtd. Feb. 2, 2015 2-Feb-15 31-Dec-17 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 1143 EVALINDA I. GARCIA Bd. Res. No. 20 dtd. December 19, 2014 1-Jan-15 31-Dec-17 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 Bd. Res. No. 63 dtd. July 8, 2015 8-Jul-15 31-Dec-17 5240 EVANGELINE ANG SOMERA 4540 EVANGELINE BESA CABUYADAO Page 98 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of August 2, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS 4814 EVANGELINE FABRO DELOS SANTOS REFERENCE (BR NO. / DATE) VALIDITY From REMARKS To 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 1854 EVANGELINE PARACUELLES JAMILI Bd. Res. No. 187 dtd. Oct. 14, 2015 14-Oct-15 31-Dec-17 Bd. Res. No. 192 dtd. Oct. 29, 2013 1-Jan-14 31-Dec-16 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 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 3236 EVELYN A. PILAPIL Bd. Res. No. 64 dtd. Feb. 19, 2016 19-Feb-16 31-Dec-18 1259 EVELYN B. ALVARADO Bd. Res. No. 172 dtd. Sept. 21, 2015 21-Sep-15 31-Dec-17 4971 EVANGELINE PASCUAL DEL ROSARIO Page 99 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of August 2, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS REFERENCE (BR NO. / DATE) VALIDITY From REMARKS To 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 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 Bd. Res. No. 37 dtd. Dec. 19, 2014 1-Jan-15 31-Dec-17 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 2489 EVELYN OCIONES GALDONES Bd. Res. No. 22 dtd. Feb. 9, 2016 9-Feb-16 31-Dec-18 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 1678 EVELYN REYÑERA CABUG Bd. Res. No. 40(A) dtd. Mar. 4, 2015 4-Mar-15 31-Dec-17 5192 EVELYN JOY RAMIRO ESTRADA 2817 EVELYN LEAÑO FERNANDEZ 5139 EVELYN MACARAEG SANTIAGO Page 100 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of August 2, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS REFERENCE (BR NO. / DATE) 4636 EVELYN RICARTE TIBON Bd. Res. No. 07 dtd. August 13, 2014 2440 EVELYN S. BAÑEZ VALIDITY From REMARKS To 13-Aug-14 31-Dec-16 Bd. Res. No. 150 dtd. July 4, 2016 1-Jan-17 31-Dec-19 2875 EVELYN SOLIS REMO Bd Res. No. 28 dtd. December 19, 2014 19-Dec-14 31-Dec-16 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 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 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 28-Mar-16 31-Dec-18 1009 EXPEDITA A. SAVARIS 6111 EZEQUIELA SISON MACARANAS Br. Res. No. 73 dtd. Mar. 28, 2016 Page 101 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of August 2, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS REFERENCE (BR NO. / DATE) VALIDITY From REMARKS To 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 31-Mar-16 31-Dec-18 0353 FABIAN & ASSOCIATES (Formerly: FABIAN-OMAÑA & CO.) 3797 FABIAN ORBON MENDEZ, JR. 6129 FAIRY ZYRENE GONZALES LIWAG Br. Res. No. 83 dtd. Mar. 31, 2016 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 4-Mar-15 31-Dec-17 1-Jan-14 31-Dec-16 11-Aug-15 31-Dec-17 FARCON MAGPANTAY AND ASSOCIATES Formerly: Bd. Res. No. 41(A) dtd. March 4, 2015 2152 FARCON YUNGCO RAZ AND ASSOCIATES 4913 FARRAH BALBES GARDONES 2508 FATIMA TUPAS PERALTA Bd. Res. No. 110 dtd. June 4, 2013 Bd. Res. No. 131 dtd. August 11, 2015 Page 102 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of August 2, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS 2143 FE A. SUYAT-BULLECER 5236 FE COLANNAY FELIPE REFERENCE (BR NO. / DATE) VALIDITY From Bd. Res. No. 20 dtd. December 19, 2014 Bd. Res. No. 04 dtd. January 27, 2016 REMARKS To 1-Jan-15 31-Dec-17 27-Jan-16 31-Dec-18 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 Bd. Res. No. 261 dtd. Dec. 9, 2013 1-Jan-14 20-Dec-16 Br. Res. No. 37 dtd. Feb. 9, 2016 9-Feb-16 31-Dec-18 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 0095 FEDERICO IDOS PARAGAS Bd. Res. No. 170 dtd. Sept. 27, 2013 1-Jan-14 31-Dec-16 5123 FE MENDOZA SALONGA 1297 FE NIEVA JAMBALOS 6072 FE S. BERSAMIN Page 103 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of August 2, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS REFERENCE (BR NO. / DATE) VALIDITY From REMARKS To 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. 190 dtd. July 7, 2016 1-Jan-17 31-Dec-19 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 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 Page 104 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of August 2, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS REFERENCE (BR NO. / DATE) VALIDITY From REMARKS To 4044 FELINO CASTILLO GARCIA Bd. Res. No. 41 dtd. Dec. 19, 2014 19-Dec-14 31-Dec-16 4751 FELIPA CABAYLO CORREA Bd. Res. No. 08 dtd. August 13, 2014 13-Aug-14 31-Dec-16 8-Jul-15 31-Dec-17 5736 FELIPE DELMIGUEZ FADEROGAO Br. Res. No. 84 dtd. July 8, 2015 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 1001 FELIX HORDISTA GARSUTA, JR. 4346 FELIX MENDOZA DE CASTRO Bd. Res. No. 08 dtd. Feb. 2, 2015 31-Dec-17 Bd. Res. No. 44 dtd. March 11, 2015 2-Feb-15 11-Mar-15 3247 FELIXBERTO PANSOY DE CASTRO Bd Res. No. 65 dtd. Feb. 19, 2016 19-Feb-16 31-Dec-18 3368 FELIZARDO TAQUEBAN SIDAYEN Bd Res. No. 61 dtd. Feb. 19, 2016 19-Feb-16 31-Dec-18 3524 FELMA NUYLES NARCE Bd Res. No. 48 dtd. Feb. 17, 2016 17-Feb-16 31-Dec-18 Page 105 31-Dec-17 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of August 2, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS REFERENCE (BR NO. / DATE) VALIDITY From REMARKS To 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 0336 FERDINAND ABADILLA RODRIGUEZ Bd. Res. No. 164 dtd. Sept. 17, 2015 1-Jan-16 31-Dec-18 Bd. Res. No. 271 dtd. Dec. 28, 2015 1-Jan-16 31-Dec-18 3065 FERDINAND MIRAYO BATOL Bd Res. No. 51 dtd. Dec. 29, 2014 1-Jan-15 31-Dec-17 3274 FERDINAND SANARES REYES Bd Res. No. 34 dtd. Feb. 9, 2016 9-Feb-16 31-Dec-18 Br. Res. No. 86 dtd. July 8, 2015 8-Jul-15 31-Dec-17 4840 FERDINAND JAVIEN SAN DIEGO 5754 FERMIN MABANSAG DOMINGO, JR. 0992 FERMINIA C. BALDO- BIONSON Bd. Res. No. 08 dtd. Feb. 2, 2015 2-Feb-15 31-Dec-17 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 5688 FERNANDO SANTOS NUCUM, JR. Br. Res. No. 48 dtd. March 12, 2015 12-Mar-15 31-Dec-17 Bd. Res. No. 34 dtd. December 19, 2014 19-Dec-14 31-Dec-16 0925 FIDEL FULGUERAS ERIVERA Page 106 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of August 2, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS REFERENCE (BR NO. / DATE) VALIDITY From REMARKS To 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 5170 FIEL CABALLERO MARTINEZ Bd. Res. No. 117 dtd. May 5, 2016 5-May-16 31-Dec-18 4856 FILADELFO NACAYTUNA IROY Bd. Res. No. 223 dtd. Oct. 29, 2013 1-Jan-14 31-Dec-16 5879 FILIPINA SISGON FARRALES Br. Res. No. 126 dtd. August 11, 2015 11-Aug-15 31-Dec-17 5302 FILMARK JUMALON BAO 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 1203 FLOCERFINA C. SILVA Bd. Res. No. 321 dtd. Dec. 27, 2013 1-Jan-14 31-Dec-16 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 Page 107 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of August 2, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS REFERENCE (BR NO. / DATE) VALIDITY From REMARKS To 1359 FLORA A. BRIONES Bd. Res. No. 07 dtd. August 13, 2014 13-Aug-14 31-Dec-16 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 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 5061 FLORDELIZ H. FLORIDA-LAPUT Page 108 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of August 2, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS REFERENCE (BR NO. / DATE) VALIDITY From REMARKS To 4435 FLORDELIZA P. DATU Bd. Res. No. 70 dtd. July 8, 2015 8-Jul-15 31-Dec-17 1312 FLORECITA BESA GELVEZON Bd. Res. No. 62 dtd. Dec 29, 2014 1-Jan-15 31-Dec-17 3072 FLORENCE V. JIMENEZ Bd Res. No. 51 dtd. Feb. 18, 2016 18-Feb-16 31-Dec-18 3912 FLORENCIO DIGNOS MANCE Bd. Res. No. 63 dtd. Dec. 29, 2014 1-Jan-15 31-Dec-17 Br. Res. No. 82 dtd. July 8, 2015 8-Jul-15 31-Dec-17 1-Jan-14 31-Dec-16 5717 FLORENCIO ESTOPA ULLA, JR. 1752 FLORENCIO L. GABRILLO Bd. Res. No. 133 dtd. August 28, 2013 1907 FLORENCIO YAMO ROJAS, JR. Bd. Res. No. 02 dtd. Jan. 26, 2015 26-Jan-15 31-Dec-17 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 Page 109 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of August 2, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS REFERENCE (BR NO. / DATE) 1546 FLORENTINA FIGUEROA CABALLA Bd. Res. No. 44 dtd. March 11, 2015 4400 FLORENTINA S. RAMIREZ Bd. Res. No. 76 dtd. July 8, 2015 0760 FLORENTINO PEDROLA ROLDAN Bd. Res. No. 164 dtd. Sept. 17, 2015 VALIDITY From REMARKS To 11-Mar-15 31-Dec-17 8-Jul-15 31-Dec-17 1-Jan-16 31-Dec-18 Br. Res. No. 84 dtd. July 8, 2015 8-Jul-15 31-Dec-17 1476 FLORESITA PATRIARCA ANTONIO Bd. Res. No. 09 dtd. Feb. 2, 2015 2-Feb-15 31-Dec-17 3088 FLORIDA PEÑA PASCUAL Bd Res. No. 203 dtd. November 2, 2015 1-Jan-16 31-Dec-18 3374 FLORINIO DULCE ISLA Bd Res. No. 155 dtd. August 24, 2015 1-Jan-16 31-Dec-18 0727 FLORIVEL M. DE JESUS Bd. Res. No. 186 dtd. Oct. 14, 2015 1-Jan-16 31-Dec-18 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 5737 FLORENTINO RODRIGUEZ RUBIANO, JR. Page 110 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of August 2, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS REFERENCE (BR NO. / DATE) 1936 FRANCIS SINLAO BAYSIC Bd. Res. No. 47 dtd. March 12, 2015 3228 FRANCISCA CARPELA CABRERA VALIDITY From REMARKS To 12-Mar-15 31-Dec-17 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 2348 FRANCISCO CHIA CUA Bd. Res. No. 76 dtd. July 8, 2015 8-Jul-15 31-Dec-17 1679 FRANCISCO PASION OCAMPO Bd. Res. No. 09 dtd. Feb. 2, 2015 2-Feb-15 31-Dec-17 2335 FRANCISCO RED FRANCO Bd. Res. No. 34 dtd. December 19, 2014 1-Jan-15 31-Dec-17 Br. Res. No. 92 dtd. July 8, 2015 8-Jul-15 31-Dec-17 5798 FRANCO M. PANGANIBAN Page 111 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of August 2, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS REFERENCE (BR NO. / DATE) VALIDITY From REMARKS To 6202 FRANKLIN S. BUFI Br. Res. No. 152 dtd. July 4, 2016 4-Jul-16 31-Dec-18 6116 FRANKLIN UMBAC PRIETO Br. Res. No. 75 dtd. Mar. 28, 2016 28-Mar-16 31-Dec-18 5756 FREDDIE TORRES ESMAS Br. Res. No. 86 dtd. July 8, 2015 8-Jul-15 31-Dec-17 Bd Res. No. 89 dtd. Mar. 31, 2016 31-Dec-16 31-Dec-18 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 2633 GALICANO DOMINGO AGUSTIN Bd. Res. No. 09 dtd. Feb. 2, 2015 2-Feb-15 31-Dec-17 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 FREDIZ CRUZ BERONILLA 3565 ( Formerly:FREDIZ BERONILLA DELA CRUZ) 5125 FRITZ GERALD ROXAS LEGASPI 0759 FRIVALDO FRIAS OROCEO Page 112 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of August 2, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS REFERENCE (BR NO. / DATE) VALIDITY From REMARKS To 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 Br. Res. No. 256 dtd. December 14, 2015 14-Dec-15 31-Dec-17 Bd. Res. No. 34 dtd. March 3, 2015 3-Mar-15 31-Dec-17 Br. Res. No. 82 dtd. July 8, 2015 8-Jul-15 31-Dec-17 2377 GENARO AREVALO VERUASA Bd. Res. No. 135 dtd. August 11, 2015 1-Jan-16 31-Dec-18 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 13-Aug-14 31-Dec-16 9-Feb-16 31-Dec-18 13-Aug-14 31-Dec-16 6007 GEARSON SAET RAGASA 4595 GEMMA FLOR CABONEGRO - CORO 5718 GEMMA MAGBANLAG MUÑOZ 5770 GENER BAUDEJAS TEMPROSA 1146 GENEROSO BUAN DIUCO Br. Res. No. 88 dtd. July 8, 2015 Bd. Res. No. 08 dtd. August 13, 2014 5436 GENEROSO PALMA PALENCIA Bd. Res. No. 34 dtd Feb. 9, 2016 5522 GENIELLE BENIG ROMANO Bd. Res. No. 03 dtd. August 13, 2014 Page 113 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of August 2, 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 5671 GEORGE QUILALA DUMLAO Br. Res. No. 29 dtd. February 18, 2015 18-Feb-15 31-Dec-17 1277 GEORGE YAP ONGKEKO Bd. Res. No. 09 dtd. Feb. 2, 2015 2-Feb-15 31-Dec-17 4675 GERALD BENEDICT TAYAG NUCOM Bd. Res. No. 222 dtd. Dec. 1, 2015 1-Jan-16 31-Dec-18 5197 GERALD LALUCIS GONZALES Bd. Res. No. 37 dtd. December 19, 2014 1-Jan-15 31-Dec-17 5969 GERALDINE PAKINGAN MASSALANG Br. Res. No. 193 dtd. November 2, 2015 2-Nov-15 31-Dec-17 5270 GERARD SUNGA GUMTANG Bd. Res. No. 202 dtd. November 2, 2015 1-Jan-16 31-Dec-18 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 Page 114 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of August 2, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS 2491 GERARDO MEJIA GAVINA 5176 GERARDO PLATON CLEMENTE REFERENCE (BR NO. / DATE) VALIDITY From REMARKS To 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 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 6043 GER-LIE BELLO MIRANDA Br. Res. No. 32 dtd. Feb. 9, 2016 9-Feb-16 31-Dec-18 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 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 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 Page 115 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of August 2, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS 6218 GIAN CARLO NAVARRO CATAHUM 1113 GIL BERMUDEZ TABIFRANCA 4799 GIL BONIFACIO SALVADOR REFERENCE (BR NO. / DATE) VALIDITY From Br. Res. No. 154 dtd. July 4, 2016 REMARKS To 4-Jul-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 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 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. 123 dtd. May 23, 2016 23-May-16 31-Dec-18 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 Page 116 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of August 2, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS 5158 GINA G. ROSALES REFERENCE (BR NO. / DATE) VALIDITY From Bd. Res. No. 69 dtd. July 8, 2015 REMARKS To 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 2349 GINA PINE AGUILAR Bd. Res. No. 230 dtd. Dec. 1, 2015 1-Jan-16 31-Dec-18 6193 GINALYN DE VERA SANTOS Br. Res. No. 130 dtd. June 7, 2016 7-Jun-16 31-Dec-18 4121 GIOVANNI CARAG MABANTA Bd. Res. No. 316 dtd. Dec. 27, 2013 1-Jan-14 31-Dec-16 Br. Res.No. 45 dtd. Dec. 29, 2014 29-Dec-14 31-Dec-16 Bd. Res. No. 21 dtd. December 19, 2014 1-Jan-15 31-Dec-17 Bd. Res. No. 107 dtd. April 12, 2016 12-Apr-16 31-Dec-18 1583 GLENDA ANG FERRER Bd. Res. No. 45 dtd. March 11, 2015 11-Mar-15 31-Dec-17 GLENDA SALAZAR PADOR (Formerly: GLENDA S. 1260 PADOR - HILADO) Bd. Res. No. 17 dtd. Feb. 2, 2015 2-Feb-15 31-Dec-17 5597 GIRLIE JIMENEZ PEQUERO-RODRIGUEZ 4502 GLADEYS JILL SANTOS CUA GLAIZA CABALLES AZURIN ( Formerly: GLAIZA 4800 PEÑAFLOR CABALLES) Page 117 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of August 2, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS REFERENCE (BR NO. / DATE) 5028 GLENDALIE REYES NACUBUAN Bd. Res. No. 120 dtd. July 24, 2015 5895 GLENLY MADRIGAL MORATA Br. Res. No. 129 dtd. August 11, 2015 VALIDITY From REMARKS To 24-Jul-15 31-Dec-17 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 8-Jul-15 31-Dec-17 17-Aug-15 31-Dec-17 6090 GLENN MERCENE ABANADOR Br. Res. No. 67 dtd. Feb. 26, 2016 5755 GLICERIA B. LORENZO Br. Res. No. 86 dtd. July 8, 2015 3187 GLICERIO FLORES SANCON Bd Res. No. 143 dtd. August 17, 2015 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 1529 GLORIA CHINGCUANGCO DE LEON Bd. Res. No. 152 dtd. Sept 9, 2013 1-Jan-14 31-Dec-16 Page 118 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of August 2, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS REFERENCE (BR NO. / DATE) VALIDITY From REMARKS To 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 0520 GLORIA G. BIADO Bd. Res. No. 121 dtd. July 24, 2015 1-Jan-16 31-Dec-18 2878 GLORIA GERMAN COMPENDIO Bd Res. No. 220 dtd. Oct. 29, 2013 1-Jan-14 31-Dec-16 2350 GLORIA MIRANDA FABIA Bd. Res. No. 46 dtd. Dec. 29, 2014 1-Jan-15 31-Dec-17 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 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 1547 GODEARDO GAMBOA PICCIO, JR. Bd. Res. No. 71 dtd. July 8, 2015 8-Jul-15 31-Dec-17 Bd. Res. No. 02 dtd. Feb. 2, 2015 2-Feb-15 31-Dec-17 4934 GODOFREDO R. BAGAYANA Page 119 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of August 2, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS REFERENCE (BR NO. / DATE) VALIDITY From REMARKS To 3987 GODOFREDO TIONGSON DIAZ, JR. 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 Br. Res. No. 193 dtd. November 2, 2015 2-Nov-15 31-Dec-17 Bd. Res. No. 50 dtd. Dec. 29, 2014 1-Jan-15 31-Dec-17 Br. Res. No. 75 dtd. Mar. 28, 2016 28-Mar-16 31-Dec-18 8-Jul-15 31-Dec-17 5970 GRACE BANGOY FUA 1857 GRACE ELIZALDE BAYANG 6117 GRACE LINNETTE BATARAO DELA CRUZ 2082 GRACE MARIANO PEREZ Bd. Res. No. 62 dtd. July 8, 2015 1360 GRACE T. UY Bd. Res. No. 29 dtd. Dec. 19, 2014 1-Jan-15 31-Dec-17 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 Bd. Res. No. 72 dtd. July 8, 2015 8-Jul-15 31-Dec-17 Bd. Res. No. 09 dtd. Feb. 2, 2015 2-Feb-15 31-Dec-17 5141 GREG VERGARA AQUINO 4578 GREGORIA C. CASTILLO Page 120 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of August 2, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS REFERENCE (BR NO. / DATE) VALIDITY From REMARKS To 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 5002 GREGORIO PATAUEG CABALLERO, JR. Bd. Res. No. 62 dtd. July 8, 2015 8-Jul-15 31-Dec-17 5661 GRIMALDO ALLAN TUPRIO ALCANTARA Br. Res. No. 27 dtd. February 18, 2015 18-Feb-15 31-Dec-17 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 0974 GUILLERMA MANGAPIS GUMERA 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 Page 121 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of August 2, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS REFERENCE (BR NO. / DATE) VALIDITY From REMARKS To 4753 GUILLERMO BUENO MANGLINONG Bd. Res. No. 187 dtd. Oct. 14, 2015 1-Jan-16 31-Dec-18 2288 GUILLERMO DIAZ DIESTA Bd. Res. No. 41(B) dtd. March 4, 2015 4-Mar-15 31-Dec-17 3737 GUZMAN PAULITE & CO. Bd. Res. No. 05 dtd. August 13, 2014 13-Aug-14 31-Dec-16 4-Jul-16 31-Dec-18 1-Jan-16 31-Dec-18 6228 HAGONIA SZE & CO. 0705 HAIDEE ONG BOMBASE Br. Res. No. 155 dtd. July 4, 2016 Bd. Res. No. 246 dtd. Dec. 14, 2015 5719 HANELY U. CORPUZ-MIRANDA Br. Res. No. 82 dtd. July 8, 2015 8-Jul-15 31-Dec-17 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 5641 HAZEL S. SABIO Br. Res. No. 18 dtd. February 2, 2015 2-Feb-15 31-Dec-17 8-Jul-15 31-Dec-17 3263 HECTOR ENRIQUEZ JULIANO Bd Res. No. 81 dtd. July 8, 2015 Page 122 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of August 2, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS 0806 HECTOR FLORES LINGGATONG 5368 HECTOR U. SANTOS, JR. 3031 HEDY ANN GASACAO PAJARILLO REFERENCE (BR NO. / DATE) VALIDITY From REMARKS To Bd. Res. No. 155 dtd. August 24, 2015 1-Jan-16 31-Dec-18 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 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 3-Mar-15 31-Dec-17 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 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 2-Feb-15 31-Dec-17 HELEN GINES MUNSAYAC (Formerly: HELEN VERGARA Bd. Res. No. 22 dtd. Feb. 2, 2015 1908 GINES) Page 123 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of August 2, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS REFERENCE (BR NO. / DATE) VALIDITY From REMARKS To 1610 HELEN GRACE LEDESMA FERRER Bd. Res. No. 222 dtd. Oct. 29, 2013 1-Jan-14 31-Dec-16 4364 HELEN TEPASE - AVILA Bd. Res. No. 189 dtd. Oct. 14, 2015 14-Oct-15 31-Dec-17 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 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 2507 HENRY RADA ONIA Bd. Res. No. 141 dtd. August 14, 2015 14-Aug-15 31-Dec-17 6044 HENNESSY KIM BALINGIT Page 124 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of August 2, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS REFERENCE (BR NO. / DATE) VALIDITY From REMARKS To 5414 HENSON MANGAGIL EYEG Bd. Res. No. 270 dtd. Dec. 28, 2015 1-Jan-16 31-Dec-18 6194 HERBERT BONTIA CABATINGAN Br. Res. No. 130 dtd. June 7, 2016 7-Jun-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 2678 HERMINIA JAMILANO SACRAMENTO Bd. Res. No. 96 dtd. Apr. 12, 2016 12-Apr-16 31-Dec-18 2378 HERMINIO PASCUA CABATO Bd. Res. No. 226 dtd. Dec. 1, 2015 1-Jan-16 31-Dec-18 1059 HERNAN GERUNDAINO MAGLUPAY Bd. Res. No. 34 dtd. December 19, 2014 19-Dec-14 31-Dec-16 6168 HERNAN S. YNION Br. Res. No. 127 dtd. June 6, 2016 6-Jun-16 31-Dec-18 5781 HOMARR BALUYUT BONDOC Br. Res. No. 90 dtd. July 8, 2015 8-Jul-15 31-Dec-17 4884 HERMENEGILDO FELEBRICO JAVIER, JR. Page 125 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of August 2, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS REFERENCE (BR NO. / DATE) VALIDITY From REMARKS To 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 Br. Res. No. 102 dtd. July 14, 2015 8-Jul-15 31-Dec-17 Bd. Res. No. 04 dtd. Jan. 26, 2015 26-Jan-15 31-Dec-17 5860 HUTCH BUCU CRUZ 2367 I. A. CANCINO JR. & CO. Bd. Res. No. 19 dtd. Feb. 2, 2015 2-Feb-15 Additional Partner: Maria Nita Esmeralda Ferreras Acosta Board Resolution 19 31-Dec-17 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 1114 IAN FUENTES HINOLAN Bd. Res. No. 334 dtd. Dec. 27, 2013 1-Jan-14 31-Dec-16 4556 IDA MEL O. CAPERIG Bd. Res. No. 205 dtd. November 2, 2015 1-Jan-16 31-Dec-18 3949 ILUMINADA A. SEBIAL Bd. Res. No. 189 dtd. Oct. 29, 2013 1-Jan-14 31-Dec-16 1324 I. T. SABADO & ASSOCIATES Page 126 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of August 2, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS 4337 IMELDA AQUINO PAGADUAN 4998 IMELDA C. MENDOZA REFERENCE (BR NO. / DATE) VALIDITY From REMARKS To Bd. Res. No. 51 dtd. Feb. 18, 2016 18-Feb-16 31-Dec-18 Bd. Res. No. 172 dtd. Sept. 21, 2015 21-Sep-15 31-Dec-17 3226 IMELDA CASTILLO KHAN Bd Res. No. 133 dtd. June 7, 2016 7-Jun-16 31-Dec-18 3652 IMELDA ESGUERRA LIWANAG Bd Res. No. 230 dtd. Oct. 29, 2013 1-Jan-14 31-Dec-16 4557 IMELDA HAPAN TABLIZO Bd. Res. No. 41(B) dtd. March 4, 2015 4-Mar-15 31-Dec-17 2544 IMELDA M. VALDEZ Bd. Res. No. 54 dtd. Dec. 29, 2014 1-Jan-15 31-Dec-17 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 Bd. Res. No. 37 dtd. December 19, 2014 1-Jan-15 31-Dec-17 5189 IMELDA SOLEDAD C. GARBANZOS Page 127 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of August 2, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS REFERENCE (BR NO. / DATE) VALIDITY From REMARKS To 2428 IMELDA VALDEZ SOLIVEN Bd. Res. No. 343 dtd. Dec. 27, 2013 1-Jan-14 31-Dec-16 6177 INGRED BAÑEZ CATIGBE Br. Res. No. 128 dtd. June 6, 2016 6-Jun-16 31-Dec-18 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 0493 INVENTOR, MIRANDA & ASSOCIATES Bd. Res. No. 236 dtd. Oct. 29, 2013 1-Jan-14 31-Dec-16 4137 IONE BARON MEJIA ( Formerly: IONE TIDON BARON ) Bd. Res. No. 17 dtd. Feb. 2, 2015 2-Feb-15 31-Dec-17 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, 2016 6-Jun-16 31-Dec-18 5156 IRENE I. KYAMKO Bd. Res. No. 47 dtd. Dec. 29, 2014 1-Jan-15 31-Dec-17 Page 128 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of August 2, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS 4570 IRENE P. LAO TO REFERENCE (BR NO. / DATE) VALIDITY From REMARKS To Bd. Res. No. 108 dtd. July 14, 2015 14-Jul-15 31-Dec-17 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. 150 dtd. July 4, 2016 1-Jan-17 31-Dec-19 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 4401 IRMINGARDA CAUREL LLORICO Bd. Res. No. 60 dtd. Dec. 29, 2014 1-Jan-15 31-Dec-17 0628 ISABELITA CHUA-ANG Bd. Res. No. 205 dtd. November 2, 2015 1-Jan-16 31-Dec-18 Bd. Res. No. 30 dtd. December 19, 2014 1-Jan-15 31-Dec-17 5642 IRMA F. FERNIZ 4999 ISABELO MONTANCES HADUCA, JR. Page 129 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of August 2, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS REFERENCE (BR NO. / DATE) VALIDITY From REMARKS To 1037 ISAGANI RAMORAN CORPUZ Bd. Res. No. 363 dtd. Dec. 27, 2013 1-Jan-14 31-Dec-16 3600 ISIDORO ADRIAS LAPITAN 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 0142 ISLA, LIPANA & CO. Bd. Res. No. 327 dtd.Dec. 27, 2013 1-Jan-14 Additional Partners: Paul Chester uy See 31-Dec-16 Bd. Res. 33 dated 02-25-2015 2467 ISRAEL GAMBOA DOMINGO Bd. Res. No. 52 dtd. Dec. 29, 2014 1-Jan-15 31-Dec-17 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 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 130 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of August 2, 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 1313 J. PHOEBUS G .FRANCISCO SANTOS Bd. Res. No. 08 dtd. Feb. 2, 2015 2-Feb-15 1194 J. SAN PASCUAL & CO. Bd. Res. No. 331 dtd. Dec. 27, 2013 1-Jan-14 31-Dec-17 Additional partner: Jemelica Catapang Gagalac under Board Resolution No. 331 31-Dec-16 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 31-Dec-17 Feb. 2, 2015 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 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 Bd. Res. No. 207 dtd. November 2, 2015 1-Jan-16 31-Dec-18 H. O'HARA JR. ) 5299 JACKIE LOU ROXAS OCBENIA 1531 JACKQUI REYES MORENO 4818 JACKSON GEROCA BRIONES Page 131 31-Dec-17 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of August 2, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS REFERENCE (BR NO. / DATE) 6226 JACKSON T. ONG Br. Res. No. 155 dtd. July 4, 2016 5936 JACQUELINE ELORDE CORALDE VALIDITY From REMARKS To 4-Jul-16 31-Dec-18 Br. Res. No. 158 dtd. August 24, 2015 24-Aug-15 31-Dec-17 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 Br. Res. No. 36 dtd. Feb. 9, 2016 9-Feb-16 31-Dec-18 0729 JAIME ASPURIA GAMBOA Bd. Res. No. 270 dtd. Dec. 18, 2013 1-Jan-14 31-Dec-16 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 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 6063 JACQUELYN G. GONZAGA Page 132 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of August 2, 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 2248 JAIME SALAS CHIN, JR. Bd. Res. No. 61 dtd. Feb. 19, 2016 19-Feb-16 31-Dec-18 2703 JAIME VICENTE DISPO Bd. Res. No. 35 dtd. December 19, 2014 1-Jan-15 31-Dec-17 Br. Res. No. 57 dtd. Dec. 29, 2014 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 6138 JAN MARCUS ANG TANG Br. Res. No. 93 dtd. Apr. 8, 2016 8-Apr-16 31-Dec-18 5610 JAIMIE ROSE TARIGA SANTOS 1891 JAINA DE GUZMAN DONES Page 133 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of August 2, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS REFERENCE (BR NO. / DATE) VALIDITY From REMARKS To 4908 JANE C. PORCINCULA Bd. Res. No. 275 dtd. Dec. 18, 2013 1-Jan-14 31-Dec-16 5364 JANELLE GALLEGO PANUDA Bd. Res. No. 121 dtd. July 24, 2015 1-Jan-16 31-Dec-18 Bd. Res. No. 144 dtd. August 17, 2015 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 Bd. Res. No. 63 dtd. Feb. 19, 2016 19-Feb-16 31-Dec-18 0799 JANELYN IBARRA BILTZ 5861 JANELYNN MILLETE BEDIA 5908 JANET CODOG VALDUEZA 0598 JANET GANIR TAOJO JANICE RAMOS VILORIA ( Formerly: JANICE BALLARES 5417 RAMOS) Page 134 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of August 2, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS 6060 JANINA SANTOS BAQUIRAN REFERENCE (BR NO. / DATE) VALIDITY From REMARKS To 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. 165 dtd. Sept. 17, 2015 1-Jan-16 31-Dec-18 5003 JASMINDA BRIONES ALAPAG 5598 JASON RABANERA RADAM Bd. Res. No. 133 dtd. June 7, 2016 7-Jun-16 31-Dec-18 Br. Res.No. 45 dtd. Dec. 29, 2014 29-Dec-14 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 3907 JAVIER BANIGON RICO 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 5545 JARAMIE FABI NABUA 2714 JASMIN TOLENTINO JUACALLA Page 135 31-Dec-16 CANCELLED LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of August 2, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS 0678 JAYDEE PALUGAN CAPARAS REFERENCE (BR NO. / DATE) VALIDITY From Bd. Res. No. 314 dtd. Dec. 27, 2013 REMARKS To 1-Jan-14 31-Dec-16 6219 JAYSON EMBAT JIMENEZ Br. Res. No. 154 dtd. July 4, 2016 4-Jul-16 31-Dec-18 6091 JAYSON NARCISUS M. AYSON Br. Res. No. 67 dtd. Feb. 26, 2016 26-Feb-16 31-Dec-18 6203 JEAN DE QUIROZ CASTRO Br. Res. No. 152 dtd. July 4, 2016 4-Jul-16 31-Dec-18 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 5919 JEAN S. ACLAN Br. Res. No. 147 dtd. August 17, 2015 17-Aug-15 31-Dec-17 5920 JEANETTE DEL MUNDO LEONARDO Br. Res. No. 147 dtd. August 17, 2015 17-Aug-15 31-Dec-17 2810 JEANNETTE AGCAOILI - BERMUDEZ Bd. Res. No. 112 dtd. Apr. 19, 2016 19-Apr-16 31-Dec-18 2894 JEANNETTE D. TOLENTINO Bd Res. No. 90 dtd. Mar. 31, 2016 31-Mar-16 31-Dec-18 Page 136 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of August 2, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS REFERENCE (BR NO. / DATE) 6257 JEFFERSON GRAN BAUTISTA Br. Res. No. 197 dtd. August 2, 2016 5611 JEFFREY BERNADAS BABATIO VALIDITY From REMARKS To 2-Aug-16 31-Dec-18 Br. Res. No. 57 dtd. Dec. 29, 2014 29-Dec-14 31-Dec-16 6064 JEFFREY CASTRO TORIO Br. Res. No. 36 dtd. Feb. 9, 2016 9-Feb-16 31-Dec-18 5957 JEFFREY LIM ONG 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 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 Bd. Res. No. 77 dtd. July 8, 2015 8-Jul-15 31-Dec-17 6120 JENEFER TOMARONG LAYUGAN 4919 JENNALYN MAYUYO VICENCIO Page 137 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of August 2, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS REFERENCE (BR NO. / DATE) VALIDITY From REMARKS To 6130 JENNELYN AGUILAR MANDILAG Br. Res. No. 83 dtd. Mar. 31, 2016 31-Mar-16 31-Dec-18 6019 JENNIFER ANN REGIS SAUCO Br. Res. No. 07 dtd. Feb. 9, 2016 9-Feb-16 31-Dec-18 5896 JENNIFER CAHUGOM MAMERTO Br. Res. No. 129 dtd. August 11, 2015 11-Aug-15 31-Dec-17 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 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 Bd. Res. No. 30 dtd. December 19, 2014 1-Jan-15 31-Dec-17 Bd. Res. No. 107 dtd. April 12, 2016 12-Apr-16 31-Dec-18 Bd Res. No. 246 dtd. Dec. 14, 2015 1-Jan-16 31-Dec-18 4621 JENNIFER CHU PULMA 4613 JENNIFER VARIAS SARMIENTO 5257 JENNUEL CANTALEJO BELIZON 3282 JEODIMEL REYES OCTAVIANO Page 138 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of August 2, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS 4916 JEOFFREY YAMON PUSAY REFERENCE (BR NO. / DATE) VALIDITY From REMARKS To Bd. Res. No. 198 dtd. Oct. 29, 2013 1-Jan-14 31-Dec-16 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 5982 JERESITA CONTADO ALZATE 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 6250 JEROME LIM BALICO Br. Res. No. 196 dtd. August 2, 2016 2-Aug-16 31-Dec-18 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 3603 JERICHO ARROYO BALOMIT Page 139 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of August 2, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS 5720 JEROMEO HALLAZGO DE LEON REFERENCE (BR NO. / DATE) VALIDITY From REMARKS To 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 0437 JERRY FLOR BANTILAN Bd. Res. No. 272 dtd. Dec. 28, 2015 1-Jan-16 31-Dec-18 3339 JERRY GALVAN DIOLATA Bd Res. No. 195 dtd. Nov. 2, 2015 1-Jan-16 31-Dec-18 Bd. Res. No. 223 dtd. Oct. 29, 2013 1-Jan-14 31-Dec-16 1057 JERRY TABLIZO ANG Bd. Res. No. 232 dtd. Oct. 29, 2013 1-Jan-14 31-Dec-16 4015 JERRY WONG KOK Bd. Res. No. 196 dtd. November 2, 2015 2-Nov-15 31-Dec-18 5845 JERSON AGUILLON TICO Br. Res. No. 100 dtd. July 14, 2015 8-Jul-15 31-Dec-17 5789 JERWEINE CABLAIDA RODILLAS Br. Res. No. 91 dtd. July 8, 2015 8-Jul-15 31-Dec-17 6232 JERWIN BALBIN MANIBOG Br. Res. No. 142 dtd. June 10, 2016 10-Jun-16 31-Dec-18 5546 JERWIN DELA FUENTE PASION Bd. Res. No. 19 dtd. December 16, 2014 12-Dec-14 31-Dec-16 4939 JERRY SECUELAN GUMATA Page 140 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of August 2, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS 3429 JESON GUIA MARCIAL REFERENCE (BR NO. / DATE) VALIDITY From REMARKS To Bd Res. No. 363 dtd. Dec. 27, 2013 1-Jan-14 31-Dec-16 Bd. Res. No. 63 dtd. Sept. July 8, 2015 1-Jan-16 31-Dec-18 Bd Res. No. 119 dtd. July 24, 2015 24-Jul-15 31-Dec-17 Br. Res. No. 213 dtd. December 1, 2015 1-Dec-15 31-Dec-17 2871 JESSIELYN TERESA ALFECHE VILLAFLOR Bd Res. No. 135 dtd. August 11, 2015 1-Jan-16 31-Dec-18 0629 JESUS BRANUELO LAPUZ Bd. Res. No. 184 dtd. October 14, 2015 1-Jan-16 31-Dec-18 Br. Res. No. 86 dtd. July 8, 2015 8-Jul-15 31-Dec-17 4849 JESSICA B. GALARAGA 3494 JESSICA P. NALOG 5979 JESSIE RACAZA CINCO 5757 JESUS EQUIPADO DYCOCO, JR. 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 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 141 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of August 2, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS REFERENCE (BR NO. / DATE) VALIDITY From REMARKS To 4890 JESUS V. ABALOYAN 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 5689 JETHRO PAEZ LEAL Br. Res. No. 48 dtd. March 12, 2015 12-Mar-15 31-Dec-17 5643 JHONAS EGAR ALMOROS Br. Res. No. 18 dtd. February 2, 2015 2-Feb-15 31-Dec-17 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 5775 JIMALYN TINDUGAN TOLLEDO Br. Res. No. 89 dtd. July 8, 2015 8-Jul-15 31-Dec-17 3695 JHO-WELL REYES JAMILI Page 142 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of August 2, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS 5809 JIMMY BRONIOLA SABADO REFERENCE (BR NO. / DATE) VALIDITY From REMARKS To 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 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 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 5851 JOAN P. BINOYA-ATIENZA 4679 JOAN SABADO CONSTANTINO 6092 JOANN ALBA ORIONDO Page 143 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of August 2, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS REFERENCE (BR NO. / DATE) VALIDITY From REMARKS To 1281 JOAQUIN VILLEGAS TOLEDO Bd. Res. No. 213 dtd. Oct. 29, 2013 1-Jan-14 31-Dec-16 2003 JOB ODI ASIS Bd. Res. No. 55 dtd. Dec. 29, 2014 1-Jan-15 31-Dec-17 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 11-Aug-15 31-Dec-17 5888 JOCELYN COPONES PERMITO Br. Res. No. 128 dtd. August 11, 2015 5452 JOCELYN FERNANDO RAMOS Bd. Res. No.186 dtd. Oct. 14, 2015 1-Jan-16 31-Dec-18 Bd. Res. No. 46 dtd. Dec. 29, 2014 1-Jan-15 31-Dec-17 2339 JOCELYN L. QUING Page 144 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of August 2, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS REFERENCE (BR NO. / DATE) VALIDITY From REMARKS To 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 1435 JOCELYN P. CHENG Bd. Res. No. 322 dtd. Dec. 27, 2013 1-Jan-14 31-Dec-16 0392 JOCELYN PERALTA GARCIA-TE Bd. Res. No. 08 dtd. Feb. 9, 2016 9-Feb-16 31-Dec-18 2533 JOCELYN PUA TANGONAN Bd. Res. No. 173 dtd. Sept. 21, 2015 21-Sep-15 31-Dec-17 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 5369 JOEBUENA PAEZ ROSILLO Bd. Res. No. 25 dtd. Feb. 9, 2016 9-Feb-16 31-Dec-18 23-May-16 31-Dec-18 1477 JOEL AMOS PEREZ ALEJANDRO Bd. Res. No. 123 dtd. May 23, 2016 Page 145 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of August 2, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS 1282 JOEL ANTIPOLO LUCENIO 6009 JOEL ARTIGO IWAY 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 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 2441 JOEL MADRAZO RAZ Bd. Res. No. 52 dtd. Dec. 29, 2014 1-Jan-15 31-Dec-17 4571 JOEL ROSENDO M. CAHATOL Bd. Res. No. 193 dtd. August 2, 2016 2-Aug-16 31-Dec-18 5800 JOEL CELADEZ QUINTOS 4130 JOEL DE LEON TAN POH 5482 JOEL HIETO GOGOLA Page 146 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of August 2, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS 4037 JOEMELITO FEDELIN FERRANCOL REFERENCE (BR NO. / DATE) VALIDITY From REMARKS To Bd. Res. No. 263 dtd. Dec. 9, 213 1-Jan-14 31-Dec-16 Br. Res. No. 187 dtd. July 7, 2016 07-Jul-16 31-Dec-18 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 6240 JOEY BALTAZAR RELUCIO 5834 JOEY SAYCON VIRTUDAZO Br. Res. No. 96 dtd. July 8, 2015 8-Jul-15 31-Dec-17 4962 JOHN ANTHONY YU SY Bd. Res. No. 125 dtd. August 28, 2013 1-Jan-14 31-Dec-16 Bd. Res. No. 263 dtd. Dec. 9, 2013 1-Jan-14 31-Dec-16 8-Jul-15 31-Dec-17 15-Apr-16 31-Dec-18 0940 JOHN C. JOVEN 5801 JOHN CARLO TOLENTINO VILLEGAS 1841 JOHN CENIZA CHUA Br. Res. No. 92 dtd. July 8, 2015 Bd. Res. No. 110 dtd. Apr. 15, 2016 Page 147 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of August 2, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS REFERENCE (BR NO. / DATE) VALIDITY From REMARKS To 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. 190 dtd. July 7, 2016 1-Jan-17 31-Dec-19 Bd. Res. No. 17 dtd. Feb. 2, 2015 2-Feb-15 31-Dec-17 Br. Res. No. 243 dtd. December 4, 2015 4-Dec-15 31-Dec-17 Bd Res. No. 60 dtd. December 29, 2014 1-Jan-15 31-Dec-17 6211 JOHN MICHAEL SOTTO ARCEO Br. Res. No. 153 dtd. July 4, 2016 4-Jul-16 31-Dec-18 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. 130 dtd. June 7, 2016 7-Jun-16 31-Dec-18 4366 JOHN ERWIN BALMEO ALVARO 5996 JOHN HENDRIX REDONDO VALIENTES 3677 JOHN MARINO CHUA 2545 JOHN SANTA ANA BANQUIRAN 6195 JOHN TIMON LAGNAS COCHING Page 148 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of August 2, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS REFERENCE (BR NO. / DATE) VALIDITY From REMARKS To 5616 JOHNNEL ESPINEDA BUENA Br. Res. No. 13 dtd. February 2, 2015 2-Feb-15 31-Dec-17 2624 JOHNSON BUENO GRANADA Bd. Res. No. 78 dtd. March 28, 2016 28-Mar-16 31-Dec-18 3980 JONAH DELA PEÑA VALLADORES Bd. Res. No. 08 dtd. August 13, 2014 13-Aug-14 31-Dec-16 Bd. Res. No. 120 dtd. May 17, 2016 17-May-16 31-Dec-18 5288 JONALEE COJA MASLOG 1166 JONAS PAGARAN MASCARIÑAS Bd. Res. No. 17 dtd. Feb. 2, 2015 2-Feb-15 31-Dec-17 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 Page 149 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of August 2, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS REFERENCE (BR NO. / DATE) VALIDITY From REMARKS To 4161 JONATHAN JUSTE DE PAZ Bd. Res. No. 188 dtd. Oct. 29, 2013 1-Jan-14 31-Dec-16 2962 JONATHAN LISING SANTIAGO Bd Res. No. 189 dtd. July 7, 2016 7-Jul-16 31-Dec-18 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 4933 JONATHAN OWEN JUMALON YAP Bd. Res. No. 198 dtd. Oct. 29, 2013 1-Jan-14 31-Dec-16 5758 JONATHAN SALUDEZ GIRAY Br. Res. No. 86 dtd. July 8, 2015 8-Jul-15 31-Dec-17 4881 JONIE ATES UY Bd. Res. No. 269 dtd. Dec. 18, 2013 1-Jan-14 31-Dec-16 Bd. Res. No. 47 dtd. Dec. 29, 2014 1-Jan-15 31-Dec-17 Br. Res. No. 18 dtd. February 2, 2015 2-Feb-15 31-Dec-17 4515 JORGE MAPUA ILAGAN 5644 JORNALIZA TIBAYAN CRISOSTOMO Page 150 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of August 2, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS REFERENCE (BR NO. / DATE) VALIDITY From REMARKS To 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 Bd Res. No. 07 dtd. August 13, 2013 13-Aug-14 31-Dec-16 Br. Res. No. 29 dtd. February 18, 2015 18-Feb-15 31-Dec-17 5523 JOSE ALMAR JOY T. TIBAY 2929 JOSE ALVAREZ DIZON 5672 JOSE ASUNCION CAPELLAN, JR. 3963 JOSE BALLINAN TAYAWA Bd. Res. No. 211 dtd. Oct. 29, 2013 1-Jan-14 31-Dec-16 3545 JOSE BONGALOS BUFI Bd Res. No. 79 dtd. July 8, 2015 8-Jul-15 31-Dec-17 0630 JOSE CARPO GLIANE JR. 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 6154 JOSE CELSO MARTIN Page 151 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of August 2, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS REFERENCE (BR NO. / DATE) VALIDITY From REMARKS To 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 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 Br. Res. No. 113 dtd. Apr. 19, 2016 19-Apr-16 31-Dec-18 6146 JOSE MANAYON CABATINO Page 152 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of August 2, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS REFERENCE (BR NO. / DATE) VALIDITY From REMARKS To 5502 JOSE MARI DOTOLLO PUA Bd. Res. No. 237 dtd. Dec. 4, 2015 1-Jan-16 31-Dec-18 2204 JOSE NAPOLES ROMBLON Bd. Res. No. 240 dtd. Dec. 4, 2015 4-Dec-15 31-Dec-17 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 3793 JOSE REALIN MARTINEZ, JR. Bd. Res. No. 219 dtd. Oct. 29, 2013 1-Jan-14 31-Dec-16 5991 JOSE SAMANTE GRIJALVO Br. Res. No. 233 dtd. December 4, 2015 4-Dec-15 31-Dec-17 Bd. Res. No. 41(B) dtd. March 4, 2015 4-Mar-15 31-Dec-17 Bd. Res. No. 249 dtd. Dec. 14, 2015 1-Jan-16 31-Dec-18 4531 JOSE TAMAYO RIO 5503 JOSE TIBURCIO SALVADOR CANLAS Page 153 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of August 2, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS REFERENCE (BR NO. / DATE) 2004 JOSE TONGIO CRUZ Bd. Res. No. 46 dtd. March 11, 2015 0099 JOSE VALSOTE BITHAO VALIDITY From REMARKS To 11-Mar-15 31-Dec-17 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 5897 JOSEFA LUCAÑAS BULALAQUE Br. Res. No. 129 dtd. August 11, 2015 3477 JOSEFA MANOLID ANON Bd. Res. No. 242 dtd. Dec. 4, 2015 1-Jan-16 31-Dec-18 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 Br. Res. No. 75 dtd. Mar. 28, 2016 28-Mar-16 31-Dec-18 6119 JOSEFINA BETONIO YU Page 154 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of August 2, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS REFERENCE (BR NO. / DATE) VALIDITY From REMARKS To 2642 JOSEFINA C. ADAO Bd. Res. No. 227 dtd. Dec. 1, 2015 1-Jan-16 31-Dec-18 3104 JOSEFINA M. NAVEA Bd Res. No. 151 dtd. July 4, 2016 4-Jul-16 31-Dec-18 4038 JOSEFINA MANAYAO MARIANO Bd. Res. No. 202 dtd. Oct. 29, 2013 1-Jan-14 31-Dec-16 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 3594 JOSEFINO AGUILAR DAZO Bd. Res. No. 219 dtd. Dec. 1, 2015 1-Jan-16 31-Dec-18 Br. Res. No. 108 dtd. Apr. 12, 2016 12-Apr-16 31-Dec-18 Bd. Res. No. 265 dtd. Dec. 9, 2013 1-Jan-14 31-Dec-16 5584 JOSEFINA S. DELA PEÑA 6140 JOSEFINO MALABUYOC GIRANG 1225 JOSEL F. CRUZ Page 155 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of August 2, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS 3761 JOSELEO JUARE JIRO REFERENCE (BR NO. / DATE) VALIDITY From REMARKS To Bd. Res. No. 119 dtd. July 24, 2015 24-Jul-15 31-Dec-17 Br. Res. No. 197 dtd. August 2, 2016 2-Aug-16 31-Dec-18 2130 JOSELITO ALCANTARA ISIP Bd. Res. No. 02 dtd. Feb. 8, 2015 8-Feb-15 31-Dec-17 2988 JOSELITO MIGUEL SANTOS Bd. Res. No. 200 dtd. November 2, 2015 1-Jan-16 31-Dec-18 2519 JOSELITO SAMONTE ATIENZA Bd. Res. No. 53 dtd. Dec. 29, 2014 1-Jan-15 31-Dec-17 4804 JOSELYN D. SAN JUAN Bd. Res. No. 162 dtd. Sept. 17, 2015 1-Jan-16 31-Dec-18 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 Bd. Res. No. 256 dtd. Dec. 9, 2013 1-Jan-14 31-Dec-16 Bd. Res. No. 118 dtd. May 5, 2016 5-May-16 31-Dec-18 6258 JOSELITO A. BALBAS, JR. 4233 JOSEPH COSTALES ONG 5421 JOSEPH DENNIS CALILUNG SANGALANG Page 156 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of August 2, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS REFERENCE (BR NO. / DATE) VALIDITY From REMARKS To 6099 JOSEPH ESCALANTE TAN Br. Res. No. 72 dtd. Mar. 28, 2016 28-Mar-16 5058 JOSEPH EUGENIO QUINSAY Bd. Res. No. 37 dtd. December 19, 2014 1-Jan-15 31-Dec-17 CANCELLED Bd. Res. No. 348 dtd. Dec. 27, 2013 1-Jan-14 31-Dec-16 5091 JOSEPH LUCERO DELLOVA Bd. Res. No. 52 dtd. Dec. 29, 2014 1-Jan-15 31-Dec-17 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 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 Bd. Res. No. 316 dtd. Dec. 27, 2013 1-Jan-14 31-Dec-16 3731 JOSEPH IAN BONTES TY - FARMA 4194 JOSEPHINE B. DACANAY Page 157 31-Dec-18 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of August 2, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS 1301 JOSEPHINE CARABEO HERRERA REFERENCE (BR NO. / DATE) VALIDITY From REMARKS To Bd. Res. No. 238 dtd. Dec. 4, 2015 1-Jan-16 31-Dec-18 Br. Res. No. 41 (C) dtd. March 4, 2015 4-Mar-15 31-Dec-17 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 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 3871 JOSEPHINE P. SANTOS Bd. Res. No. 08 dtd. August 13, 2014 13-Aug-14 31-Dec-16 5706 JOSEPHINE D. VIDAL Page 158 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of August 2, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS REFERENCE (BR NO. / DATE) VALIDITY From REMARKS To 1478 JOSEPHINE REYES ABAD - GUTIERREZ Bd. Res. No. 191 dtd. Oct. 29, 2013 1-Jan-14 31-Dec-16 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 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 Bd Res. No. 197 dtd. Oct. 29, 2013 1-Jan-14 31-Dec-16 Br. Res. No. 128 dtd. August 11, 2015 11-Aug-15 31-Dec-17 Bd. Res. No. 109 dtd. Apr. 15, 2016 15-Apr-16 31-Dec-18 Br. Res. No. 256 dtd. December 14, 2015 14-Dec-15 31-Dec-17 3653 JOSHUA BERNARDO AMOROSO 5889 JOSIE-REYNA ZAFRA SANTOS 2644 JOSUE PRIMAVERA PASIONA 6010 JOVEN HERNANDEZ MACAPINLAC Page 159 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of August 2, 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 5802 JOVITA ILAGAN SORIANO VALIDITY From REMARKS To 1-Jan-15 31-Dec-17 Bd. Res. No. 61 dtd. July 8, 2015 8-Jul-15 31-Dec-17 Br. Res. No. 92 dtd. July 8, 2015 8-Jul-15 31-Dec-17 3284 JOVITO VICTORINO GERTES Bd Res. No. 86 dtd. Mar. 31, 2016 31-Mar-16 31-Dec-18 4330 JOY ADDAG DOMAGAS Bd. Res. No. 22 dtd. Feb. 9, 2016 9-Feb-16 31-Dec-18 4598 JOY C. PUDADERA Bd. Res. No. 21 dtd. December 19, 2014 1-Jan-15 31-Dec-17 5819 JOY L. FERNANDEZ 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 6251 JOYCE DELA CRUZ PADOLINA Br. Res. No. 196 dtd. August 2, 2016 2-Aug-16 31-Dec-18 26-Jan-15 31-Dec-17 3646 JOYCE ENCISO BELUANG Bd Res. No. 01 dtd. Jan. 26, 2015 Page 160 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of August 2, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS 5492 JOYCEL NUIQUE AGUILAR REFERENCE (BR NO. / DATE) VALIDITY From REMARKS To Bd. Res. No. 248 dtd. Dec. 14, 2015 1-Jan-16 31-Dec-18 3384 JOYCELYN LEONARDO STA. ANA Bd Res. No. 206 dtd. November 2, 2015 1-Jan-16 31-Dec-18 0470 JUAN ABRAHAM O. ABANDO Bd. Res. No. 08 dtd. Feb. 9, 2016 9-Feb-16 31-Dec-18 3216 JUAN DE GUZMAN CUNANAN Bd Res. No. 27 dtd. Feb. 9, 2016 9-Feb-16 31-Dec-18 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 19-Feb-16 31-Dec-18 8-Jul-15 31-Dec-17 5268 JUANCHO S. ONG & CO. Bd. Res. No. 55 dtd. February 19, 2016 5095 JUANITA CUSTODIO LEVISTE Bd. Res. No. 64 dtd. July 8, 2015 Page 161 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of August 2, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS 1629 JUANITA PERALTA EUSEBIO REFERENCE (BR NO. / DATE) VALIDITY From REMARKS To Bd. Res. No. 222 dtd. Oct. 29, 2013 1-Jan-14 31-Dec-16 6244 JUANITO AQUINO FULLECIDO Br. Res. No. 188 dtd. July 7, 2016 07-Jul-16 31-Dec-18 1614 JUANITO ESTRADA PARRUCHO Bd. Res. No. 52 dtd. Dec. 29, 2014 1-Jan-15 31-Dec-17 3066 JUANITO PORNUEVO ALCANTARA Bd Res. No. 132 dtd. June 7, 2016 7-Jun-16 31-Dec-18 5645 JUBAIL ASUNCION GUNDRAN Br. Res. No. 18 dtd. February 2, 2015 2-Feb-15 31-Dec-17 5339 JUCO-AMPARO-DE GUZMAN & COMPANY Bd. Res. No. 153 dtd. August 17, 2015 1-Jan-16 31-Dec-18 5524 JUDELIO L. YAP Bd. Res. No. 03 dtd. August 13, 2014 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 4425 JUDILINE Z. ETCUBAN 5365 JUDITH ENCINA PRECIADOS 3394 JUDITH H. ALOJADO Page 162 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of August 2, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS REFERENCE (BR NO. / DATE) VALIDITY From REMARKS To 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 1459 JULIE ARCIBAL SIA Bd. Res. No. 145 dtd. Sept. 9, 2013 1-Jan-14 31-Dec-16 6220 JULIE B. CABRIDO Br. Res. No. 154 dtd. July 4, 2016 4-Jul-16 31-Dec-18 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 5662 JULIEFIL ROSE ESTRADA ALCANTARA Br. Res. No. 27 dtd. February 18, 2015 18-Feb-15 31-Dec-17 Page 163 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of August 2, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS REFERENCE (BR NO. / DATE) 5022 JULIET VALLESTERO QUIMBA Bd. Res. No. 47 dtd. Dec. 29, 2014 5913 JULIETA ALMODIEL VINSON VALIDITY From REMARKS To 1-Jan-15 31-Dec-17 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 2801 JULIETA EUGENIO GABRIEL Bd Res. No. 270 dtd. Dec. 28, 2015 1-Jan-16 31-Dec-18 4414 JULIETA L. DELFINO Bd. Res. No. 52 dtd. Dec. 29, 2014 1-Jan-15 31-Dec-17 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 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 Page 164 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of August 2, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS REFERENCE (BR NO. / DATE) VALIDITY From REMARKS To 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 5865 JUMAN B. PAA Br. Res. No. 115 dtd. July 24, 2015 24-Jul-15 31-Dec-17 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 26-Jan-15 31-Dec-17 1774 JUNETH ALEGADO RENTUMA 0044 JUSTINIANO TALLEDO REYES Bd. Res. No. 06 dtd. Jan. 26, 2015 Page 165 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of August 2, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS 4946 JUSTO SECHICO AND ASSOCIATES 4238 JUVER DIEL DIONELA 5602 JUVY BARRIENTOS SANGALANG REFERENCE (BR NO. / DATE) VALIDITY From REMARKS To 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 Br. Res.No. 45 dtd. Dec. 29, 2014 29-Dec-14 31-Dec-16 1786 JUVY DELA CRUZ ARTUZ Bd. Res. No. 198 dtd. Oct. 29, 2013 1-Jan-14 31-Dec-16 2402 JUVY QUIJANO - QUE 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 6259 KAREN LIZETTE GUMAPAC GASAPO Br. Res. No. 197 dtd. August 2, 2016 2-Aug-16 31-Dec-18 5791 KAREN OSEA RONSAYRO Br. Res. No. 91 dtd. July 8, 2015 8-Jul-15 31-Dec-17 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 Page 166 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of August 2, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS 2380 KATHERINE UY SOBREMONTE REFERENCE (BR NO. / DATE) VALIDITY From REMARKS To Bd. Res. No. 39 dtd. Dec. 19, 2014 1-Jan-15 31-Dec-17 5627 KATHLEEN IVY BALDOZA LLOVIDO Br. Res. No. 16 dtd. February 2, 2015 2-Feb-15 31-Dec-17 6233 KATHRYN LIV ONG Br. Res. No. 142 dtd. June 10, 2016 10-Jun-16 31-Dec-18 Bd. Res. No. 224 dtd. Dec. 1, 2015 1-Dec-15 31-Dec-17 5646 KATRINA ANDION QUIRAY RAMIREZ Br. Res. No. 18 dtd. February 2, 2015 2-Feb-15 31-Dec-17 5674 KATRINA SOLIEL SHIH QUE Br. Res. No. 34 dtd. March 3, 2015 3-Mar-15 31-Dec-17 5721 KAY-CEE ALLEN YAGO TANGALIN Br. Res. No. 82 dtd. July 8, 2015 8-Jul-15 31-Dec-17 5998 KEITH YVES CRUZ CAROLINO Br. Res. No. 243 dtd. December 4, 2015 4-Dec-15 31-Dec-17 5628 KEVIN BASCO GRECIA Br. Res. No. 16 dtd. February 2, 2015 2-Feb-15 31-Dec-17 6234 KHRISTIAN Z. GLIPO Br. Res. No. 142 dtd. June 10, 2016 10-Jun-16 31-Dec-18 4213 KATHY QUILATON MALIK ( Formerly:KATHY ROXAS QUILATON) Page 167 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of August 2, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS REFERENCE (BR NO. / DATE) VALIDITY From REMARKS To 6196 KHRISTINA CAMILLE SANCHEZ HIPOLITO Br. Res. No. 130 dtd. June 7, 2016 7-Jun-16 31-Dec-18 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 6055 KRISTOFFER IGNACIO VALENCIA Br. Res. No. 33 dtd. Feb. 9, 2016 9-Feb-16 31-Dec-18 6197 KRYSTELLE JOYCE A. ABUEVA Br. Res. No. 130 dtd. June 7, 2016 7-Jun-16 31-Dec-18 0668 KL SIY & ASSOCIATES PARTNERS) (Formerly: KLS & Page 168 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of August 2, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS REFERENCE (BR NO. / DATE) VALIDITY From REMARKS To 0126 L. ATILLO AND ASSOCIATES Bd. Res. No. 2583 dtd. Dec. 9, 2013 1-Jan-14 31-Dec-16 0354 L.C. BONGUYAN & CO. Bd. Res. No. 185 dtd. Oct. 14, 2015 10-Jan-16 31-Dec-18 1947 LADISLAO PERDIGUERRA LAZARTE 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 0750 LAGRIMAS N. ONG Bd. Res. No. 188 dtd. Oct. 14, 2015 1-Jan-16 31-Dec-18 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 14-Aug-15 31-Dec-17 5905 LALLANE OLIVEROS TITAN Br. Res. No. 138 dtd. August 14, 2015 Page 169 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of August 2, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS REFERENCE (BR NO. / DATE) VALIDITY From REMARKS To 3460 LAMBERTO DALAWAMPU AN Bd Res. No. 166 dtd. Sept. 17, 2015 1-Jan-16 31-Dec-18 4948 LAMBERTO TALUCOD TALIP Bd. Res. No. 201 dtd. Oct. 29, 2013 1-Jan-14 31-Dec-16 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, 2016 6-Jun-16 31-Dec-18 5656 LANI PRUEL CABALLES Br. Res. No. 23 dtd. February 4, 2015 4-Feb-15 31-Dec-17 LARENA & CO. 0842 Formerly: TENORIO, LARENA & CO. Bd. Res. No. 38 dtd. Dec. 19, 2014 1-Jan-15 31-Dec-17 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 4220 LANI LATINA BAUTISTA LAUD, BASARTE, OLARTE, PAEZ, VASQUEZ & 4929 CO. Page 170 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of August 2, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS 6204 LAVINO ZIPAGAN ADTANI REFERENCE (BR NO. / DATE) VALIDITY From Br. Res. No. 152 dtd. July 4, 2016 REMARKS To 4-Jul-16 31-Dec-18 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 Bd. Res. No. 51 dtd. Feb. 18, 2016 18-Feb-16 31-Dec-18 5241 LEAH MONINA ALVAREZ DIVINAGRACIA 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 6221 LEAH SALAZAR MANALANG Br. Res. No. 154 dtd. July 4, 2016 4-Jul-16 31-Dec-18 2173 LEAH SANTA MARIA BARCAS Bd. Res. No. 34 dtd. March 3, 2015 3-Mar-15 31-Dec-17 Page 171 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of August 2, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS 5803 LEAH TAGACA NAVARRO 4266 LEANDRO B. REMORIN, JR. 6030 LEANDRO MAKAYAN LONTOK 3661 LEDOVINO ARCALA MACAYAN 4921 LEIDA VICENTE INACAY REFERENCE (BR NO. / DATE) VALIDITY From Br. Res. No. 92 dtd. July 8, 2015 REMARKS To 8-Jul-15 31-Dec-17 13-Aug-14 31-Dec-16 Br. Res. No. 30 dtd. Feb. 9, 2016 9-Feb-16 31-Dec-18 Bd Res. No. 323 dtd. Dec. 27, 2013 1-Jan-14 31-Dec-16 13-Aug-14 31-Dec-16 Bd. Res. No. 08 dtd. August 13, 2014 Bd. Res. No. 08 dtd. August 13, 2014 3024 LEILANI LABRADOR GALVEZ Bd. Res. No. 230 dtd. Dec. 1, 2015 1-Jan-16 31-Dec-18 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 Br. Res. No. 142 dtd. June 10, 2016 10-Jun-16 31-Dec-18 5745 LEMUEL FRANCIS BILOG RELUCIO 3496 LENI VASQUEZ SAMANIEGO 6235 LENNIE SISON GOPEZ Page 172 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of August 2, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS 5446 LEO BARCINAS TESORERO 1948 LEO GAMBOA ANGALA 5783 LEO RHODELIO LIM AGBISIT REFERENCE (BR NO. / DATE) VALIDITY From REMARKS To 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 8-Jul-15 31-Dec-17 1-Jan-14 31-Dec-16 Br. Res. No. 90 dtd. July 8, 2015 1479 LEONARDO ABANADOR ANYAYAHAN Bd. Res. No. 167 dtd. Sept. 27, 2013 2086 LEONARDO B. LOPEZ Bd. Res. No. 151 dtd. July 4, 2016 4-Jul-16 31-Dec-18 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 2033 LEONARDO GUECO CUA Bd. Res. No. 81 dtd. July 8, 2015 8-Jul-15 31-Dec-17 4993 LEONARDO ENARIO HO Page 173 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of August 2, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS 3415 LEONARDO PAMINTUAN LACSON REFERENCE (BR NO. / DATE) VALIDITY From To 17-Feb-16 31-Dec-18 Br. Res. No. 96 dtd. July 8, 2015 8-Jul-15 31-Dec-17 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 3331 LEONCIA SEROHIJOS LASPIÑAS Bd Res. No. 108 dtd. June 4, 2013 1-Jan-14 31-Dec-16 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 Br. Res. No. 139 dtd. August 14, 2015 14-Aug-15 31-Dec-17 Bd Res. No. 61 dtd. Feb. 19, 2016 19-Feb-16 31-Dec-18 5835 LEONARDO PLACIENTE TABUENA 4878 LEONCIA CRUZ SAN ANDRES 5909 LEONILO ABITONA CELECIOS 2912 LEONOR BASILAN RIVERA Bd Res. No. 48 dtd. Feb. 17, 2016 REMARKS Page 174 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of August 2, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS REFERENCE (BR NO. / DATE) VALIDITY From REMARKS To 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 29-Dec-14 31-Dec-16 5603 LEOPOLDO ACEVEDA DELA CRUZ Br. Res.No. 45 dtd. Dec. 29, 2014 0976 LEOPOLDO CABUG BECOY Bd. Res. No. 192 dtd. Oct. 29, 2013 1-Jan-14 31-Dec-16 2233 LEOPOLDO RAFANAN PACHO Bd. Res. No. 132 dtd. June 7, 2016 7-Jun-16 31-Dec-18 5105 LEOVIGILDA REYES ALCASID 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 Page 175 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of August 2, 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 Br. Res. No. 30 dtd. Feb. 9, 2016 9-Feb-16 31-Dec-18 Bd. Res. No. 07 dtd. August 13, 2014 13-Aug-14 31-Dec-16 4558 LETICIA BUELVA BONGAT Bd. Res. No. 40(A) dtd. March 4, 2015 4-Mar-15 31-Dec-17 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 0851 LETICIA LIM YU Bd. Res. No. 189 dtd. Oct. 29, 2013 1-Jan-14 31-Dec-16 1342 LETICIA S. RAPAS Bd. Res. No. 30 dtd. December 19, 2014 1-Jan-15 31-Dec-17 1401 LESLIE UY BEJEMINO 6031 LETECIA PILAPIL ARELLANO 0995 LETICIA CHU NICANOR Chu) (Formerly: Leticia C. Page 176 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of August 2, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS REFERENCE (BR NO. / DATE) VALIDITY From REMARKS To 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 4122 LIBRADA BALANGUE OBIANO Bd. Res. No. 214 dtd. Oct. 29, 2013 1-Jan-14 31-Dec-16 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 3009 LIGAYA FORTIN CHUA Bd Res. No. 09 dtd. Feb. 2, 2015 2-Feb-15 31-Dec-17 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 14-Aug-15 31-Dec-17 5914 LILIAN I. DE VERA Br. Res. No. 140 dtd. August 14, 2015 Page 177 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of August 2, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS 0400 LILIBETH C. CABABAT 5805 LILIBETH CATAJAN ESPINELLI REFERENCE (BR NO. / DATE) VALIDITY From Bd. Res. No. 249 dtd. Dec. 14, 2015 Br. Res. No. 92 dtd. July 8, 2015 REMARKS To 1-Jan-16 31-Dec-18 8-Jul-15 31-Dec-17 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. 123 dtd. May 23, 2016 23-May-16 31-Dec-18 5373 LILIBETH RIVERA PEREIRA Bd. Res. No. 205 dtd. November 2, 2015 1-Jan-16 31-Dec-18 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 0852 LILY R. YANG Bd. Res. No. 195 dtd. Oct. 31, 2013 1-Jan-14 31-Dec-16 2305 LILY CHU SOLAYAO 5304 LILY MARILYN E. PASCUA Page 178 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of August 2, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS REFERENCE (BR NO. / DATE) VALIDITY From REMARKS To 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 2812 LINA M. STA. MARIA 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 Bd. Res. No. 66 dtd. July 8, 2015 8-Jul-15 31-Dec-17 Bd. Res. No. 188 dtd. Oct. 29, 2013 1-Jan-14 31-Dec-16 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 2831 LIZA KO ARAGON ( Formerly: LIZA DIYCO KO) Bd Res. No. 95 dtd. April 12, 2016 12-Apr-16 31-Dec-18 1150 LINDA ABERO FUNTANILLA 4985 LINOFEL MIRASOL DE DIOS Page 179 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of August 2, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS REFERENCE (BR NO. / DATE) VALIDITY From REMARKS To 2685 LIZA V. UMALI Bd. Res. No. 190 dtd. Oct. 29, 2013 1-Jan-14 31-Dec-16 3285 LIZABETH JAMEN DAGACDAC Bd Res. No. 39 dtd. Dec. 19, 2014 19-Dec-14 31-Dec-16 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 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 1016 LOIDA N. SADIANG - ABAY Bd. Res. No. 146 dtd. Sept. 9, 2013 1-Jan-14 31-Dec-16 1480 LOIDA VILLOTA LIM Bd. Res. No. 52 dtd. Dec. 19, 2014 1-Jan-15 31-Dec-17 1844 LOLITA A. MAGBOO Bd. Res. No. 196 dtd. Oct. 29, 2013 1-Jan-14 31-Dec-16 0428 LOLITA CHIONG PO Bd. Res. No. 249 dtd. Dec. 14, 2015 1-Jan-16 31-Dec-18 5237 LLANE GRACE ROLDAN DIVINAGRACIA Page 180 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of August 2, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS REFERENCE (BR NO. / DATE) VALIDITY From REMARKS To 4638 LOLITA CHUA CHING Bd. Res. No. 34 dtd. March 31, 2015 3-Mar-15 31-Dec-17 1330 LOLITA DELA CRUZ COLANDOG Bd. Res. No. 121 dtd. August 28, 2013 1-Jan-14 31-Dec-16 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 5675 LOLITO CINCO NGOHO Br. Res. No. 34 dtd. March 3, 2015 3-Mar-15 31-Dec-17 1080 LOLY N. UY 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 10-Jun-16 31-Dec-18 6236 LORELEAN BABON GO Br. Res. No. 142 dtd. June 10, 2016 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 Page 181 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of August 2, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS REFERENCE (BR NO. / DATE) VALIDITY From REMARKS To 1171 LORENA DUYO - LOSAÑES Bd. Res. No. 193 dtd. Oct. 29, 2013 1-Jan-14 31-Dec-16 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 4572 LORENZO LOPEZ VITO LITONJUA Bd. Res. No. 60 dtd. Dec. 29, 2014 1-Jan-15 31-Dec-17 3566 LORETO GIMPAYA CARPIO Bd Res. No. 121 dtd. July 24, 2015 1-Jan-16 31-Dec-18 5504 LORETO PURA CATADMAN, JR. Bd. Res. No. 40(A) dtd. March 4, 2015 1-Jan-16 31-Dec-18 6260 LORETTA PADRE SAN JUAN GRANDE Br. Res. No. 197 dtd. August 2, 2016 2-Aug-16 31-Dec-18 Bd. Res. No. 297 dtd. Dec. 27, 2013 1-Jan-14 31-Dec-16 Bd. Res. No. 45 dtd. March 11, 2015 11-Mar-15 31-Dec-17 1630 LORINA DIMABUYU VILLANUEVA 4926 LORINA PARRILLA MANALON Page 182 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of August 2, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS REFERENCE (BR NO. / DATE) 0308 LORNA A. BUENAVENTURA Bd. Res. No. 146 dtd. August 17, 2015 0915 LORNA FONTAMILLAS FERRANCO Bd. Res. No. 22 dtd. Feb. 2, 2015 3597 LORNA LAVA ARREOLA 5629 LORNA MARIANO RAYOS DEL SOL VALIDITY From REMARKS To 1-Jan-16 31-Dec-18 02-Feb-15 31-Dec-17 Bd Res. No. 188 dtd. Oct. 14, 2015 1-Jan-16 31-Dec-18 Br. Res. No. 16 dtd. February 2, 2015 2-Feb-15 31-Dec-17 26-Jan-15 31-Dec-17 1-Jan-16 31-Dec-18 2459 LORNA MEDINA - DAVID Bd. Res. No. 03 dtd. Jan. 26, 2015 0569 LORRAINE CAUBA DIMAYUGA Bd. Res. No. 162 dtd. Sept. 17, 2015 1638 LOTA L. GITO Bd. Res. No. 65 dtd. July 8, 2015 01-Jan-16 31-Dec-18 Br. Res. No. 91 dtd. July 8, 2015 8-Jul-15 31-Dec-17 Bd. Res. No. 288 dtd. Dec. 23, 2013 1-Jan-14 31-Dec-16 Br. Res. No. 129 dtd. August 11, 2015 11-Aug-15 31-Dec-17 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 5792 LOUISITA OBISPO ARISTORENAS 3762 LOURDES B. GALANG 5898 LOURDES LLANETA LIM Page 183 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of August 2, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS REFERENCE (BR NO. / DATE) VALIDITY From REMARKS To 6100 LOUVINCE JACINTO ANTONIO Br. Res. No. 72 dtd. Mar. 28, 2016 28-Mar-16 31-Dec-18 2403 LOVILLE BERNALES BALGOS Bd. Res. No. 28 dtd. December 19, 2014 1-Jan-15 31-Dec-17 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 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 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 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 5401 LUCELLE KEITH MENDOZA TRILLANA Page 184 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of August 2, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS LUCILITA BALMORES ZAMORA ( Formerly: LUCILITA 3880 M. BALMORES) REFERENCE (BR NO. / DATE) VALIDITY From REMARKS To 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 Bd. Res. No. 03 dtd. August 13, 2014 13-Aug-14 31-Dec-16 8-Jul-15 31-Dec-17 Br. Res. No. 41 (C) dtd. March 4, 2015 4-Mar-15 31-Dec-17 0404 LUCY A. CLARITO Bd. Res. 193 dtd. August 2, 2016 2-Aug-16 31-Dec-18 2676 LUDIVINIA FERRER VICTORINO Bd. Res. No. 172 dtd. Sept. 21, 2015 1-Jan-16 31-Dec-18 Bd. Res. No. 230 dtd. Dec. 1, 2015 1-Jan-16 31-Dec-18 4896 LUCILLE IBRADO CHAVEZ 5525 LUCIO TATO ENCIO 4472 LUCITA S. BAÑARES 5708 LUCKY FRANCIS PASCUA FELIPE 5259 LUIS ANGELO DAVID DE JESUS Bd. Res. No. 75 dtd. July 8, 2015 0127 LUIS CAÑETE & COMPANY Bd. Res. No. 304 dtd. December 27, 2013 1-Jan-14 Bd. Res. 37 S2015 Additional Partner: 31-Dec-16 Andrew John Sanchez Cañete 3628 LUIS DENNIS REYES GONZALES Bd Res. No. 337 dtd. Dec. 27, 2013 1-Jan-14 31-Dec-16 Page 185 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of August 2, 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 2535 LUISITA S. CORREA Bd. Res. No. 78 dtd. July 8, 2015 8-Jul-15 31-Dec-17 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 0429 LUIS MAGHINANG ALCANTARA 5648 LUIS ODIMER OBISPO 4819 LUMIRANE PEÑAS HANGAD Page 186 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of August 2, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS REFERENCE (BR NO. / DATE) VALIDITY From REMARKS To 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 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 2590 LUZ GUANZON CLARIN Bd. Res. No. 220 dtd. Dec. 1, 2015 1-Jan-16 31-Dec-18 2921 LUZ L. HARO Bd Res. No. 03 dtd. Jan. 26, 2015 26-Jan-15 31-Dec-17 2-Feb-15 31-Dec-17 LURLEEN MERCADO LACUNA (Formerly: LURLEEN 5005 TOLEDANO MERCADO) 5649 LUZ LAURETA-BALISONG Br. Res. No. 18 dtd. February 2, 2015 Page 187 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of August 2, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS 5119 LUZ M. NARCISO REFERENCE (BR NO. / DATE) VALIDITY From REMARKS To Bd. Res. No. 246 dtd. Dec. 14, 2015 14-Dec-15 31-Dec-17 Bd. Res. No. 108 dtd. July 14, 2015 14-Jul-15 31-Dec-17 Bd. Res. No. 32 dtd. Dec. 19, 2014 19-Dec-14 31-Dec-16 0373 LUZVIMINDA D. ORTEGA Bd. Res. No. 77 dtd. Mar. 28, 2016 28-Mar-16 31-Dec-18 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 2955 LYDIA G. MENDOZA 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 0660 LYN BALORE BALIBOL Bd. Res. No. 251 dtd. Nov. 11, 2013 1-Jan-14 31-Dec-16 0568 LYNN M. TAN Bd. Res. No. 248 dtd. Oct. 29, 2013 1-Jan-14 31-Dec-16 3585 LUZ TAPIRU IFURUNG 5585 LUZVIMINDA CADA FLORENCIO Page 188 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of August 2, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS REFERENCE (BR NO. / DATE) 5658 M. A. MERCADO & CO. VALIDITY From Br. Res. No. 25 dtd. February 17, 2015 REMARKS To 17-Feb-15 31-Dec-17 4511 M. L. AGUIRRE & CO. Bd. Res. No. 58 dtd. Dec. 29, 2014 1-Jan-15 31-Dec-17 3942 M. M. PANGANIBAN & CO. 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. 327 dtd. Dec. 27, 2013 1-Jan-14 Board Res. 34(C) Change of Name of 31-Dec-16 Partnership dated March 3, 2015 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 Bd. Res. No. 312 dtd. Dec. 27, 2013 1-Jan-14 31-Dec-16 Br. Res. No. 86 dtd. July 8, 2015 8-Jul-15 31-Dec-17 Bd. Res. 59 dtd. Dec. 29, 2014 1-Jan-15 31-Dec-17 5540 M. NG & T. LOPEZ 1536 M. V. L. GABRIEL & CO. Formerly: GABRIEL MAPANOO & CO.) 5248 MA. AGNES DEUS SALAZAR 0944 MA. ANELIA MURCIA DELOS REYES 5759 MA. ANTONETTE SOLA BERSABE 0355 MA. ARLEEN O. ACLAN ( Page 189 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of August 2, 2016 APPROVAL REG. NO. 1481 NAME OF FIRM / PARTNERSHIPS MA. ASUNCION T. BAUTISTA REFERENCE (BR NO. / DATE) VALIDITY From REMARKS To (Formerly: MA. 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 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 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 2292 MA. CECILIA A. JIMENEZ Bd. Res. No. 2 dtd. Dec 19, 2014 1-Jan-15 31-Dec-17 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 ASUNCION T. MAGLANGBAYAN) 5568 MA. BELINDA A. BALDE 5984 MA. CLARENCE LOPEZ MARCELO Page 190 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of August 2, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS REFERENCE (BR NO. / DATE) VALIDITY From REMARKS To MA. CONCEPCION CHONA M. MALEDEO0634 DETIQUIZ Bd. Res. No. 364 dtd. Dec. 27, 2013 1-Jan-14 31-Dec-16 2214 MA. CONCEPCION CORONADO SUPEDA 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 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 Br. Res. No. 187 dtd. July 7, 2016 07-Jul-16 31-Dec-18 Bd. Res. No. 22 dtd. Feb. 9, 2016 9-Feb-16 31-Dec-18 6185 MA. CYNTHIA EDELITA SISON CHAVEZ Br. Res. No. 129 dtd. June 7, 2016 7-Jun-16 31-Dec-18 4986 MA. CYNTHIA SUGANOB PINEDA 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 Bd Res. No. 267 dtd. December 28, 2015 1-Jan-16 31-Dec-18 5116 MA. CONSOLACION TAMBAOAN CULAWAY 6241 MA. CORAZON MACURAY MENDOZA 2610 MA. CRISTINA SIOSON OLAÑO 2701 MA. DELIA ENTERA SOLMAYOR 5993 MA. DIORITA QUINSAY TINDOC 3049 MA. DOROTHY CERDEDO POLO (Formerly: MA. REYNALDA CERDEDO POLO) Page 191 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of August 2, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS REFERENCE (BR NO. / DATE) 3332 MA. ELENA A. BUHAY Bd Res. No. 08 dtd. Feb. 2, 2015 4606 MA. ELENA A. MARQUEZ Bd. Res. No. 47 dtd. March 12, 2015 VALIDITY From REMARKS To 2-Feb-15 31-Dec-17 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 1775 MA. ELISSA Y. ISAGAN Bd. Res. No. 171 dtd. Sept. 21, 2015 01-Jan-16 31-Dec-18 Br. Res. No. 128 dtd. June 6, 2016 6-Jun-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 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 5728 MA. ELENA DE GUZMAN DE LEON 6178 MA. ELLEN T. ZAGALA Page 192 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of August 2, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS 0739 MA. ERLY BAYOGOS MERCADO 6158 MA. ESPERANZA M. AGBULOS-EVASCO REFERENCE (BR NO. / DATE) VALIDITY From REMARKS To 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 1-Jan-14 31-Dec-16 4051 MA. GEMMA A. DE VERA Bd. Res. No. 287 dtd. Dec. 23, 2013 0707 MA. GENITTA DANTES CASTOLO Bd. Res. No. 60 dtd. Feb. 19, 2016 19-Feb-16 31-Dec-18 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 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 Page 193 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of August 2, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS 3864 MA. ISABELITA TOLENTINO CASANOVA 5722 MA. JESUSA JOSENNIA ORTIZ TUPPAL REFERENCE (BR NO. / DATE) VALIDITY From REMARKS To 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 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 Br. Res. No. 52 dtd. Feb. 18, 2016 18-Feb-16 31-Dec-18 2822 MA. LORENA C. DINGLE Bd. Res. No. 203 dtd. November 2, 2015 1-Jan-16 31-Dec-18 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 11-Aug-15 31-Dec-17 6077 MA. KRISTINE T. PADAYAO MA. LOURDES FRANCISCO MENDOZA ( Formerly: 4225 MA. LOURDES DE JESUS FRANCISCO) 5155 MA. LOURDES G. AQUE Bd. Res. No. 131 dtd. August 11, 2015 Page 194 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of August 2, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS 3420 MA. LOURDES P. GALIT REFERENCE (BR NO. / DATE) VALIDITY From To 1-Jan-16 31-Dec-18 29-Dec-14 31-Dec-16 Bd. Res. No. 271 dtd. Dec. 28, 2015 1-Jan-16 31-Dec-18 5846 MA. LUCIA R. OZAETA Br. Res. No. 100 dtd. July 14, 2015 8-Jul-15 31-Dec-17 5820 MA. LUNALUZ C. VALMONTE Br. Res. No. 94 dtd. July 8, 2015 8-Jul-15 31-Dec-17 Bd. Res. No. 319 dtd. Dec. 27, 2013 1-Jan-14 31-Dec-16 Br. Res. No. 243 dtd. December 4, 2015 4-Dec-15 31-Dec-17 2133 MA. MELINA VILLON ONG Bd. Res. No. 39 dtd. Dec. 19, 2014 1-Jan-15 31-Dec-17 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 Br. Res. No. 127 dtd. June 6, 2016 6-Jun-16 31-Dec-18 5604 MA. LOURDES POSADAS MANGABAT 2646 MA. LOURDES REGINIO TAN 1383 MA. LUZ C. TAMPIS 5999 MA. MELERVA MAKINANO HERAWI 6171 MA. PASTORA M. GAN Bd Res. No. 131 dtd. August 11, 2015 REMARKS Br. Res.No. 45 dtd. Dec. 29, 2014 Page 195 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of August 2, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS REFERENCE (BR NO. / DATE) VALIDITY From REMARKS To 0959 MA. PAZ DANTES INGAL Bd. Res. No. 319 dtd. Dec. 27, 2013 1-Jan-14 31-Dec-16 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 0742 MA. ROSARIO R. BRIONES-MANALANG Bd. Res. No. 204 dtd. Oct. 29, 2013 1-Jan-14 31-Dec-16 0741 MA. ROSITA GARCIA ALON Bd. Res. No. 188 dtd. Oct. 14, 2015 1-Jan-16 31-Dec-18 5120 MA. ROWENA TORRALBA FLORES Bd. Res. No. 43 dtd. Dec. 19, 2014 1-Jan-15 31-Dec-17 6159 MA. SOCORRO MAGTOTO SUNGLAO Br. Res. No. 121 dtd. May 17, 2016 17-May-16 31-Dec-18 5526 MA. ROSALYN ARIZAPA BANUA 3865 MA. SOCORRO N. BARTOLOME Bd. Res. No. 251 dtd. Nov. 11, 2013 1-Jan-14 31-Dec-16 5880 MA. TERESA B. DE LOS REYES Br. Res. No. 126 dtd. August 11, 2015 11-Aug-15 31-Dec-17 Page 196 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of August 2, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS 4858 MA. TERESA B. CEREZO REFERENCE (BR NO. / DATE) VALIDITY From REMARKS To Bd. Res. No. 285 dtd. Dec. 23, 2013 1-Jan-14 31-Dec-16 4255 MA. TERESA BATOON PABRUA 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 5221 MA. TERESITA O. DAÑA Bd. Res. No. 204 dtd. November 2, 2015 1-Jan-16 31-Dec-18 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 2922 MA. THERESA V. LABILLES Bd. Res. No. 219 dtd. December 1, 2015 1-Jan-16 31-Dec-18 4267 MA. VICTORIA AGUILA MANLONGAT Bd. Res. No. 320 dtd. Dec. 27, 2013 1-Jan-14 31-Dec-16 4549 MA. VICTORIA KASILAG CARIGABA Bd. Res. No. 73 dtd. July 8, 2015 8-Jul-15 31-Dec-17 2432 MA. THERESA A. ABCEDE 5136 MA. THERESA CRUZ SANTOS Page 197 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of August 2, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS REFERENCE (BR NO. / DATE) VALIDITY From REMARKS To 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 1743 MABEL A. MENGUITO Bd. Res. No. 05 dtd. Jan. 26, 2015 26-Jan-15 31-Dec-17 Br. Res. No. 121 dtd. May 17, 2016 17-May-16 31-Dec-18 5793 MA. VIDA AGUAS SILVA 6160 MABEL ABARINTOS CAJAYON MACEDA VALENCIA & CO. (Formerly: MACEDA 4748 FARNACIO & CO.) Bd. Res. No .259 dtd. Dec. 14, 2015 4643 MACHICA TAN - CRUZ & CO. Bd. Res. No. 32 dtd. February 23, 2015 0832 MADARANG & COMPANY 1-Jan-16 Additional Partners: Ria Anne Piñol Abanto under 31-Dec-18 Board. Res. 10 dated February 9, 2016 23-Feb-15 31-Dec-17 Bd. Res. No. 236 dtd. Oct. 29, 2013 1-Jan-14 31-Dec-16 0751 MADELON BAYLON LEE Bd. Res. No. 25 dtd. Feb. 9, 2016 9-Feb-16 31-Dec-18 4140 MADRIGAL MASORONG MACADATO Bd. Res. No. 104 dtd. June 4, 2013 1-Jan-14 31-Dec-16 Page 198 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of August 2, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS REFERENCE (BR NO. / DATE) 6225 MAE ANN VILLARIN LORENZO Br. Res. No. 155 dtd. July 4, 2016 MAE BELANDRES FERRARO ( Formerly: MAE 4941 CABELLON BELANDRES) VALIDITY From REMARKS To 4-Jul-16 31-Dec-18 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 5985 MAGDALENA MAGADIA MODAWAN Br. Res. No. 214 dtd. December 1, 2015 1-Dec-15 31-Dec-17 3754 MAGDALENE PERALTA ESCAÑO Bd. Res. No. 268 dtd. Dec. 18, 2013 1-Jan-14 31-Dec-16 1228 MAGNOLIA M. MARQUEZ Bd. Res. No. 74 dtd. July 8, 2015 8-Jul-15 31-Dec-17 5178 MAILANAE L. LABRADOR Bd. Res. No. 63 dtd. July 8, 2015 8-Jul-15 31-Dec-17 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 8-Jul-15 31-Dec-17 1-Jan-14 31-Dec-16 0270 MALBAS, MAHINAY & CO. NENITA R. MALBAS) 5784 MAMAPOK GUIAMBLANG DIRO MANAIG, MANAIG & CO. 0795 ( Formerly :MANAIG, MEDILLA & CO.) (Formerly: Br. Res. No. 90 dtd. July 8, 2015 Bd. Res. No. 238 dtd. Oct. 29, 2013 Page 199 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of August 2, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS 6023 MANCAO, DOMINGO AND ASSOCIATES REFERENCE (BR NO. / DATE) VALIDITY From REMARKS To 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 1442 MANOLITO BAUTISTA DELA CRUZ Bd. Res. No. 152 dtd. Sept. 9, 2013 1-Jan-14 31-Dec-16 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 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 4904 MANOLITO ULANDAY TAYAO 0637 MANUEL GONZALES DE MESA 6078 MANUEL L. BIAY 0661 MANUEL MALASARTE PASCUAL Page 200 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of August 2, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS 5746 MANUEL ROSETE TABUCOL, JR. REFERENCE (BR NO. / DATE) VALIDITY From REMARKS To Br. Res. No. 85 dtd. July 8, 2015 8-Jul-15 31-Dec-17 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 2460 MANUEL TORRECAMPO VELUZ, JR. Bd. Res. No. 41(B) dtd. March 4, 2015 4-Mar-15 31-Dec-17 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 1515 MARCELO OLIVO ORAA Bd. Res. No. 344 dtd. Dec. 27, 2013 1-Jan-14 31-Dec-16 3334 MARCIAL CARREON PAGLINAWAN Bd. Res. No. 203 dtd. November 2, 2015 1-Jan-16 31-Dec-18 3732 MARCIANO ROSALES AVENIDO Bd. Res. No. 153 dtd. Sept. 9, 2013 1-Jan-14 31-Dec-16 17-Aug-15 31-Dec-17 6148 MARC MEINARD MANUEL MARIANO 5921 MARCIANO TABANIERA ALEJADO Br. Res. No. 147 dtd. August 17, 2015 Page 201 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of August 2, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS REFERENCE (BR NO. / DATE) VALIDITY From REMARKS To 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 5252 MARCOS CRISTOBAL ESTRELLA Bd. Res. No. 225 dtd. Dec. 1, 2015 1-Jan-16 31-Dec-18 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 4451 MARGARET PO SY Bd. Res. No. 48 dtd. Feb. 17, 2016 17-Feb-16 31-Dec-18 2823 MARGARITA B. HUAVAS Bd Res. No. 229 dtd. December 1, 2015 1-Jan-16 31-Dec-18 4427 MARGARITA LAYOSO RAMOS Bd. Res. No. 08 dtd. Feb. 2, 2015 2-Feb-15 31-Dec-17 2352 MARGARITA NAPOLES DALMAN Bd. Res. No. 02 dtd. Jan. 26, 2015 26-Jan-15 31-Dec-17 Br. Res. No. 108 dtd. Apr. 12, 2016 12-Apr-16 31-Dec-18 6142 MARGARITO DE LOS CIENTOS MONTECILLO Page 202 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of August 2, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS REFERENCE (BR NO. / DATE) 3671 MARGIE M. FORTIN Bd Res. No. 08 dtd. Feb. 2, 2015 3139 MARIA AISHA PUNO MANGONDATO VALIDITY From REMARKS To 2-Feb-15 31-Dec-17 Bd Res. No. 08 dtd. August 13, 2014 13-Aug-14 31-Dec-16 6256 MARIA ALMA LYNN VINSON BISMONTE Br. Res. No. 197 dtd. August 2, 2016 2-Aug-16 31-Dec-18 3323 MARIA ANTONIETTE V. MARIANO-CRUZ Bd Res. No. 172 dtd. Sept. 21, 2015 1-Jan-16 31-Dec-18 Br. Res. No. 153 dtd. July 4, 2016 4-Jul-16 31-Dec-18 Bd. Res. No. 208 dtd. Oct. 29, 2013 1-Jan-14 31-Dec-16 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 6212 MARIA ASUMPTA MANGCOY ACEBUQUE 1733 MARIA CECILIA J. PABICO Page 203 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of August 2, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS 3576 MARIA CRISTINA B. ALINSOOT REFERENCE (BR NO. / DATE) VALIDITY From REMARKS To 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 3395 MARIA DIANA DIMACULANGAN DELA VEGA Bd. Res. No. 220 dtd. Dec. 1, 2015 1-Jan-16 31-Dec-18 3042 MARIA ELENA SALAMAT - SANTOS Bd Res. No. 76 dtd. Mar. 28, 2016 1-Jan-13 31-Dec-18 1283 MARIA ELENA Y. TE Bd. Res. No. 08 dtd. August 13, 2014 13-Aug-14 31-Dec-16 4314 MARIA ELLEN H. GONZAGA Bd. Res. No. 29 dtd. December 19, 2014 1-Jan-15 31-Dec-17 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 0570 MARIA FE GLYCYRRHIZA T. GACULA Bd. Res. No. 219 dtd. Dec. 1, 2015 1-Jan-16 31-Dec-18 3165 MARIA FE PALANA SARMIENTO Bd Res. No. 130 dtd. August 11, 2015 1-Jan-16 31-Dec-18 4963 MARIA CRISTINA CRUZ CAYMO 1151 MARIA CRISTINA LEONES PERALTA 5866 MARIA CRISTINA Z. MALLILLIN Page 204 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of August 2, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS REFERENCE (BR NO. / DATE) 0765 MARIA FIRMA C. BIÑAN-CARTAGENA Bd. Res. No. 94 dtd. April 12, 2016 0451 MARIA JOSEFA GONZAGA BADERE VALIDITY From REMARKS To 12-Apr-16 31-Dec-18 Bd. Res. No. 62 dtd. July 8, 2015 8-Jul-15 31-Dec-17 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 Bd. Res. No. 108 dtd. July 14, 2015 14-Jul-15 31-Dec-17 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 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 6065 MARIA LOURDES MACABASCO YANUARIA Br. Res. No. 36 dtd. Feb. 9, 2016 9-Feb-16 31-Dec-18 6261 MARIA LOURDES NICOLAS AGUINALDO Br. Res. No. 197 dtd. August 2, 2016 2-Aug-16 31-Dec-18 4987 MARIA KATHERINE AMURAO AGBAY 3207 MARIA LAARNI BAUTISTA NATIVIDAD 5049 MARIA LIBERTY S. LAGROSAS Page 205 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of August 2, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS REFERENCE (BR NO. / DATE) VALIDITY From REMARKS To 0171 MARIA LUNINGNING MEÑOZA GUZMAN Bd. Res. No. 275 dtd. Dec. 18, 2013 1-Jan-14 31-Dec-16 1912 MARIA LUZ SOTTO LOZANO Bd. Res. No. 50 dtd. Dec. 29, 2014 1-Jan-15 31-Dec-17 Br. Res. No. 126 dtd. August 11, 2015 11-Aug-15 31-Dec-17 Bd. Res. No. 128 dtd. August 28, 2013 1-Jan-14 31-Dec-16 Bd. Res. No. 220 dtd. Oct. 29, 2013 1-Jan-14 31-Dec-16 1386 MARIA NENITA B. IBIETA Bd. Res. No. 123 dtd. May 23, 2016 23-May-16 31-Dec-18 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 28-Mar-16 31-Dec-18 5881 MARIA MAGDALENA CRUZ FRIAS 0103 MARIA MELROSE L. DIHIANSAN-MACANDOG 4974 MARIA MILAGROS LIM LIM 6062 MARIA PRECIOSA DELA CRUZ 4245 MARIA TERESA ARQUIZA ROJOS Bd. Res. No. 80 dtd. Mar. 28, 2016 Page 206 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of August 2, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS 4975 MARIA TERESA C. AGUSTIN REFERENCE (BR NO. / DATE) VALIDITY From REMARKS To 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 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 6222 MARIA THERESA ECLAVEA EVITE Br. Res. No. 154 dtd. July 4, 2016 4-Jul-16 31-Dec-18 6032 MARIA THERESA INTERNO ABRAHAM Br. Res. No. 30 dtd. Feb. 9, 2016 9-Feb-16 31-Dec-18 5847 MARIA THERESA LIWANAG LAZARTE Br. Res. No. 100 dtd. July 14, 2015 8-Jul-15 31-Dec-17 6080 MARIA THESSA ROA FLORES Br. Res. No. 52 dtd. Feb. 18, 2016 18-Feb-16 31-Dec-18 6205 MARIA VICTORIA CRUDA PAQUIBOT Br. Res. No. 152 dtd. July 4, 2016 4-Jul-16 31-Dec-18 Bd. Res. No.216 dtd. Oct. 29, 2013 1-Jan-14 31-Dec-16 3756 MARIA VICTORIA S. EROLIN Page 207 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of August 2, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS REFERENCE (BR NO. / DATE) 5048 MARIAN MENDOZA PEREZ Bd. Res. No. 22 dtd. December 19, 2014 5867 MARIANO ABUEME & CO. Br. Res. No. 159 dtd. August 24, 2015 VALIDITY From REMARKS To 1-Jan-15 31-Dec-17 24-Aug-15 31-Dec-17 3272 MARIANO BOLOK BETIC Bd Res. No. 265 dtd. Dec. 21, 2015 1-Jan-16 31-Dec-18 1720 MARIANO FULACHE ONG Bd. Res. No. 192 dtd. Oct. 29, 2013 1-Jan-14 31-Dec-16 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 2384 MARIBETH B. TABBU Bd. Res. No. 184 dtd. Oct. 14, 2015 14-Oct-15 31-Dec-17 3238 MARIBETH DIMA-ANGAY BORLONGAN Bd. Res. No. 110 dtd. Apr. 15, 2016 15-Apr-16 31-Dec-18 8-Jul-15 31-Dec-17 6114 MARIBEL MEJALA SANTOS 5723 MARICEL VALERIO CANLAS Br. Res. No. 82 dtd. July 8, 2015 Page 208 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of August 2, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS REFERENCE (BR NO. / DATE) 5475 MARICHU AGNES MISLOS ESCOBIO VALIDITY From REMARKS To Bd. Res. No. 270 dtd. Dec. 28, 2015 1-Jan-16 31-Dec-18 Bd. Res. No. 72 dtd. July 8, 2015 8-Jul-15 31-Dec-17 Bd. Res. No. 227 dtd. Dec. 1, 2015 1-Jan-16 31-Dec-18 Bd. Res. No. 237 dtd. Dec. 4, 2015 4-Dec-15 31-Dec-17 6213 MARIE ROSE CHAVEZ CARLOS Br. Res. No. 153 dtd. July 4, 2016 4-Jul-16 31-Dec-18 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 Bd. Res. No. 51 dtd. Dec 29, 2014 1-Jan-15 31-Dec-17 Br. Res. No. 128 dtd. June 6, 2016 6-Jun-16 31-Dec-18 2913 MARIFE JAMERO CERVANTES Bd. Res. No. 107 dtd. April 12, 2016 12-Apr-16 31-Dec-18 2832 MARIFI HOLGADO HERNANDEZ Bd Res. No. 86 dtd. Mar. 31, 2016 31-Mar-16 31-Dec-18 3-Mar-15 31-Dec-17 4340 MARICHU IMPERIAL CARPIO 4692 MARIE ANNE DEL CASTILLO GUTIERREZ Formerly:MARIE ANNE IGNACIO DEL CASTILLO) 1894 MARIE JUNE G. CORTEZ 2521 MARIETTA PANGAN BANCALE 6179 MARIFE CORONADO BITUIN 5694 MARILOU ARCEGA CHAN ( Br. Res. No. 34(A) dtd. March 3, 2015 Page 209 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of August 2, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS REFERENCE (BR NO. / DATE) VALIDITY From REMARKS To 1393 MARILOU BANAAG SANTOS Bd. Res. No. 272 dtd. Dec. 18, 2013 1-Jan-14 31-Dec-16 1913 MARILOU PADUA ORTIZ Bd. Res. No. 199 dtd. Nov 2, 2015 2-Nov-15 31-Dec-17 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 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 13-Aug-14 31-Dec-16 8-Jul-15 31-Dec-17 5198 MARILYN DIAZ LEGASPI 2687 MARILYN DUMLAO DURAN 5730 MARILYN MANLULU FLORES Bd. Res. No. 08 dtd. August 13, 2014 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 210 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of August 2, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS 5569 MARILYN SANO DEL SOCORRO REFERENCE (BR NO. / DATE) VALIDITY From REMARKS To Bd. Res. No. 25 dtd. Dec. 19, 2014 19-Dec-14 31-Dec-16 0709 MARILYN SARDAÑA - DE PAZ Bd. Res. No. 223 dtd. Dec. 1, 2015 1-Jan-16 31-Dec-18 1497 MARINA TAMAYO CACATIAN Bd. Res. No. 312 dtd. Dec. 27, 2013 1-Jan-14 31-Dec-16 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 1649 MARIO ACADEMIA BERNARDO Bd. Res. No. 190 dtd. July 7, 2016 1-Jan-17 31-Dec-19 6025 MARIO ADOLFO ROSALES LLANURA Br. Res. No. 29 dtd. Feb. 9, 2016 9-Feb-16 31-Dec-18 5358 MARIO CAGUISANO VELICARIA Bd Res. No. 86 dtd. Mar. 31, 2016 31-Mar-16 31-Dec-18 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 2019 MARIO GATCHALIAN FERRER Bd. Res. No. 02 dtd. Jan. 26, 2015 26-Jan-15 31-Dec-17 Page 211 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of August 2, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS REFERENCE (BR NO. / DATE) VALIDITY From REMARKS To 5312 MARIO LOZADA LABORDO Bd. Res. No. 117 dtd. May 5, 2016 5-May-16 31-Dec-18 5676 MARIO MANUEL VALINO, JR. Br. Res. No. 34 dtd. March 3, 2015 3-Mar-15 31-Dec-17 5804 MARIO PALAS CELEMIN Br. Res. No. 92 dtd. July 8, 2015 8-Jul-15 31-Dec-17 4463 MARIO R. BUZON 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 4768 MARIO U. MADRID Bd. Res. No. 23 dtd. Feb. 9, 2016 9-Feb-16 31-Dec-18 5108 MARION M. PESCASIOSA Bd. Res. No. 64 dtd. July 8, 2015 8-Jul-15 31-Dec-17 4902 MARISOL TORREFRANCA TRINIDAD Bd. Res. No. 97 dtd. April 12, 2016 1-Jan-17 31-Dec-19 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 Page 212 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of August 2, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS REFERENCE (BR NO. / DATE) VALIDITY From REMARKS To 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 4098 MARITES DONOR REYES Bd. Res. No. 17 dtd. Feb. 2, 2015 2-Feb-15 31-Dec-17 3970 MARITES L. GERERO Bd. Res. No. 232 dtd. Oct. 29, 2013 1-Jan-14 31-Dec-16 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 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 213 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of August 2, 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. 123 dtd. May 23, 2016 Br. Res. No. 93 dtd. July 8, 2015 REMARKS To 23-May-16 31-Dec-18 8-Jul-15 31-Dec-17 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 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 Bd. Res. No. 78 dtd. July 8, 2015 1-Jan-16 31-Dec-18 6083 MARK ALLAN DIAZ FLORES 2936 MARK ALLISTER UY ROBIS Page 214 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of August 2, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS REFERENCE (BR NO. / DATE) VALIDITY From REMARKS To 6149 MARK ALVIN ASUNCION BAWING Br. Res. No. 113 dtd. Apr. 19, 2016 19-Apr-16 31-Dec-18 5497 MARK ANTHONY ROSILIO CASANOVA Bd. Res. No. 1996 dtd. November 2, 2015 1-Jan-16 31-Dec-18 5571 MARK CHITO DACLAG FAJICULAY Bd. Res. No. 25 dtd. Dec. 19, 2014 19-Dec-14 31-Dec-16 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 6252 MARK MILAN TUPAZ IGUBAN Br. Res. No. 196 dtd. August 2, 2016 2-Aug-16 31-Dec-18 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 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 Page 215 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of August 2, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS REFERENCE (BR NO. / DATE) VALIDITY From REMARKS To 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 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 5300 MARLON BOMBON DINGCO Bd. Res. No. 123 dtd. May 23, 2016 23-May-16 31-Dec-18 4671 MARLON MEDALLA PERNEZ Bd. Res. No. 08 dtd. Feb. 9, 2016 9-Feb-16 31-Dec-18 0571 MARLY VILLARUZ MOJICA Bd. Res. No. 272 dtd. Dec. 28, 2015 1-Jan-16 31-Dec-18 0201 MARLYN B. MAGHAMIL Bd. Res. No. 151 dtd. July 4, 2016 1-Jan-17 31-Dec-19 Page 216 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of August 2, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS REFERENCE (BR NO. / DATE) VALIDITY From REMARKS To 6079 MART PHILIPPE DIAZ PANGANDIAN Br. Res. No. 52 dtd. Feb. 18, 2016 18-Feb-16 31-Dec-18 5147 MARTIN DUROHOM BLANCO, JR. Bd. Res. No. 57 dtd. Feb. 19, 2016 19-Feb-16 31-Dec-18 5590 MARVIN ASUNCION MALLARI Bd. Res. No. 33 dtd. Dec. 19, 2014 19-Dec-14 31-Dec-16 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 SIN ONG Bd. Res. No. 133 dtd. June 7, 2016 7-Jun-16 31-Dec-18 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 6121 MARY ANN CHUA ONGYIU Page 217 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of August 2, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS 0899 MARY ANN GARCIA ALON REFERENCE (BR NO. / DATE) VALIDITY From To 1-Jan-14 31-Dec-16 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 5724 MARY GRACE B. JAYME Br. Res. No. 82 dtd. July 8, 2015 8-Jul-15 31-Dec-17 6101 MARY GRACE DAVID DE JESUS Br. Res. No. 72 dtd. Mar. 28, 2016 28-Mar-16 31-Dec-18 4844 MARY GRACE FERNANDO TELAGEN Bd. Res. No. 132 dtd. August 11, 2015 1-Jan-16 31-Dec-18 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 5837 MARY ANTONETTE TORRENUEVA ARCEGA 4348 MARY B. DURAN MARY CATHERINE GOTAUCO CHING 6026 ( Formerly: MARY CATHERINE MENDOZA GOTAUCO) Bd. Res. No. 274 dtd. Dec. 18, 2013 REMARKS Page 218 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of August 2, 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 Br. Res. No. 93 dtd. Apr. 8, 2016 8-Apr-16 31-Dec-18 13-Aug-14 31-Dec-16 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 6139 MARY JOY MARIMAT SUMAPID 4006 MARY LANN P. CAMASO 5829 MARY SUN MANALO MARCELINO 3304 MARYBABYLYN SANGALANG JARDINIANO 5738 MARYJEMS B. BUTAY-LAPAT Bd. Res. No. 08 dtd. August 13, 2014 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 Page 219 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of August 2, 2016 APPROVAL REG. NO. 0721 NAME OF FIRM / PARTNERSHIPS MASILAG AND ASSOCIATES REFERENCE (BR NO. / DATE) VALIDITY From REMARKS To (Formerly: VELASCO, 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 MATEO RAMOS CELESTINO LLONA AND CO. ( 3601 Formerly : MATEO PULIDO RAMOS AND COMPANY) Bd Res. No. 208 dtd. November 2, 2015 1-Jan-16 31-Dec-18 Bd. Res. No. 273 dtd. Dec. 28, 2015 1-Jan-16 31-Dec-18 4205 MAXIMA P. ALCONERA Bd. Res. No. 282 dtd. Dec. 23, 2013 1-Jan-14 31-Dec-16 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 4560 MAXIMO PAGLINAWAN OMICTIN Bd. Res. No. 40(A) dtd. March 4, 2015 4-Mar-15 31-Dec-17 Bd. Res. No. 03 dtd. August 13, 2014 13-Aug-14 31-Dec-16 1-Jan-15 31-Dec-17 MASILAG & CO.) 5284 MAURITO CASTILLEJO TAROBAL 5528 MAY ERFELO RAGUDO 2522 MAY LASPIÑAS LIM Bd. Res. No. 50 dtd. Dec. 29, 2014 Page 220 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of August 2, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS REFERENCE (BR NO. / DATE) 5425 MAY S. MAÑIGOS Bd. Res. No. 190 dtd. Oct. 14, 2015 5884 MAY V. AGUILAR Br. Res. No. 127 dtd. August 11, 2015 VALIDITY From REMARKS To 1-Jan-16 31-Dec-18 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 6102 MAYNARD CO CORPUZ Br. Res. No. 72 dtd. Mar. 28, 2016 28-Mar-16 31-Dec-18 6186 MECHICO ARCELLANA MANANSALA Br. Res. No. 129 dtd. June 7, 2016 7-Jun-16 31-Dec-18 3481 MEDELINA M. FRANCISCO Bd Res. No. 20 dtd. Feb. 9, 2016 9-Feb-16 31-Dec-18 1858 MELANIA LUNA-SANTOS Bd. Res. No. 34 dtd. March 3, 2015 3-Mar-15 31-Dec-17 5950 MELANIE BENLIRO VILLARUZ Br. Res. No. 169 dtd. September 21, 2015 21-Sep-15 31-Dec-17 5510 MELANIE DIAZ DANCEL Bd. Res. No. 65 dtd. Feb. 19, 2016 19-Feb-16 31-Dec-18 Page 221 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of August 2, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS 0846 MELANIE H. LOMOTAN REFERENCE (BR NO. / DATE) VALIDITY From To 02-Feb-15 31-Dec-17 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 5453 MELBA C. MATULA Bd. Res. No. 20 dtd. February 9, 2016 9-Feb-16 31-Dec-18 Bd. Res. No. 35 dtd. Dec. 19, 2014 1-Jan-15 31-Dec-16 Br. Res. No. 154 dtd. July 4, 2016 4-Jul-16 31-Dec-18 Bd. Res. No. 144 dtd. Sept. 9, 2013 1-Jan-14 31-Dec-16 Bd. Res. No. 64 dtd. Feb. 19, 2016 19-Feb-16 31-Dec-18 Bd. Res. No. 218 dtd. Dec. 1, 2015 1-Jan-16 31-Dec-18 5285 MELANIE MARQUEZ HURBODA 0960 MELBA FERNANDEZ RAZO 6223 MELCHOR JACINTO GALLO 0205 MELCHOR TENDERO VANGUARDIA 5280 MELDIN ARNOLD AGBAYANI LIM 0540 MELICOR BRIONES VILLAREAL & CO. Bd. Res. No. 17 dtd. Feb. 2, 2015 REMARKS Page 222 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of August 2, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS REFERENCE (BR NO. / DATE) VALIDITY From REMARKS To 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 4721 MELINDA F. PRAJIO Bd. Res. No. 145 dtd. August 17, 2015 1-Jan-16 31-Dec-18 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 5311 MELINDA CERVANTES PEREZ Page 223 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of August 2, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS REFERENCE (BR NO. / DATE) 5731 MELITA PAJARES ELMA Br. Res. No. 83 dtd. July 8, 2015 6161 MELITH HERMOSILLA RESTRIVERA 2737 MELJORIE GACOS TAMBANILLO ( Formerly: MELJORIE G. TAMBANILLO - DIZON) 0605 MELLICENT FAJATIN MONTOYA VALIDITY From REMARKS To 8-Jul-15 31-Dec-17 Br. Res. No. 121 dtd. May 17, 2016 17-May-16 31-Dec-18 Bd. Res. No. 118 dtd. May 5, 2016 5-May-16 31-Dec-18 Bd. Res. No. 26 dtd. Feb. 9, 2016 9-Feb-16 31-Dec-18 6011 MELODY ARACO PATIÑO Br. Res. No. 256 dtd. December 14, 2015 14-Dec-15 31-Dec-17 5538 MELODY G. BAYLOSIS 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 1721 MELODY PABLO VALENZUELA Bd. Res. No. 43 dtd. Dec. 29, 2014 1-Jan-15 31-Dec-17 18-Feb-15 31-Dec-17 5663 MELQUIADES ABEJERO CANCELA Br. Res. No. 27 dtd. February 18, 2015 Page 224 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of August 2, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS REFERENCE (BR NO. / DATE) VALIDITY From REMARKS To 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 0966 MENDOZA QUERIDO & CO. Bd. Res. No. 104 dtd. July 14, 2015 14-Jul-15 31-Dec-17 0288 MENDOZA, IGNACIO AND COMPANY Bd. Res. No. 36 A dtd. March 4, 2015 04-Mar-15 31-Dec-17 1462 MERCEDES A. MATIAS - SAMALA Bd. Res. No. 38 dtd. Feb. 11, 2016 11-Feb-16 31-Dec-18 2760 MERCEDES C. BARCELONA Bd. Res. No. 23 dtd. Feb. 9, 2016 9-Feb-16 31-Dec-18 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 Bd. Res. No. 01 dtd. Jan. 26, 2014 26-Jan-15 31-Dec-17 Bd. Res. No. 03 dtd. Jan. 26, 2015 26-Jan-15 31-Dec-17 5630 MERCEDES MALUBAY MEDENILLA 2183 MERCEDITA T. PERIANES 5096 MERCITA E. RECLA Page 225 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of August 2, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS REFERENCE (BR NO. / DATE) VALIDITY From REMARKS To 4349 MERCY ABARIENTOS GARCIA Bd. Res. No. 267 dtd. December 28, 2015 1-Jan-16 31-Dec-18 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 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 8-Jul-15 31-Dec-17 4141 MERLIN N. ORALLO Bd. Res. No. 71 dtd. July 8, 2015 2872 MERLINA G. SISON Bd. Res. No. 97 dtd. Apr. 12, 2016 12-Apr-16 31-Dec-18 0838 MERLINE ZEPEDA CASTONES Bd. Res. No. 133 dtd. June 7, 2016 7-Jun-16 31-Dec-18 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 Page 226 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of August 2, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS 3971 MERLY ORILLE LIM REFERENCE (BR NO. / DATE) VALIDITY From REMARKS To Bd. Res. No. 342 dtd. Dec. 27, 2013 1-Jan-14 31-Dec-16 6253 MERTUAL L. TOLENTINO Br. Res. No. 196 dtd. August 2, 2016 2-Aug-16 31-Dec-18 0249 MG MADRID & COMPANY Bd. Res. No. 250 dtd. Dec. 14, 2015 1-Jan-16 31-Dec-18 5529 MIA CARLA LOYAGA RAZOTE Bd. Res. No. 03 dtd. August 13, 2014 13-Aug-14 31-Dec-16 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 11-Aug-15 31-Dec-17 5890 MICHAEL JOSHUA MAAGAD SASOY Br. Res. No. 128 dtd. August 11, 2015 Page 227 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of August 2, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS REFERENCE (BR NO. / DATE) VALIDITY From REMARKS To 6046 MICHAEL LETADA ALMERO Br. Res. No. 32 dtd. Feb. 9, 2016 9-Feb-16 31-Dec-18 6224 MICHAEL PLACEDES BALBASTRE Br. Res. No. 154 dtd. July 4, 2016 4-Jul-16 31-Dec-18 Bd Res. No. 77 dtd. Mar. 28, 2016 28-Mar-16 31-Dec-18 5607 MICHELLE ACUSA ALVAREZ Br. Res.No. 45 dtd. Dec. 29, 2014 29-Dec-14 31-Dec-16 5587 MICHELLE CALUMPIANO PADUA Bd. Res. No. 32 dtd. Dec. 19, 2014 19-Dec-14 31-Dec-16 6206 MICHELLE ECAL AGUILAR Br. Res. No. 152 dtd. July 4, 2016 4-Jul-16 31-Dec-18 1-Jan-14 31-Dec-16 8-Jul-15 31-Dec-17 3075 MICHELLE DE VERA CANINDO 1232 MICHELLE S. AVANZADO - DELA CERNA Bd. Res. No. 341 dtd. Dec. 27, 2013 2206 MIGUEL FERNANDEZ STA. ANA Bd. Res. No. 77 dtd. July 8, 2015 1662 MIGUEL ROSANA ROSARIO, JR. Bd. Res. No. 149 dtd. Sept. 9, 2013 1-Jan-14 31-Dec-16 4047 MILA C. DELOS SANTOS Bd. Res. No. 191 dtd. Oct. 29, 2013 1-Jan-14 31-Dec-16 Page 228 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of August 2, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS REFERENCE (BR NO. / DATE) VALIDITY From REMARKS To Bd. Res. No. 205 dtd. November 2, 2015 1-Jan-16 31-Dec-18 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 2177 MILAGROS BARIT VENIEGAS Bd. Res. No. 45 dtd. March 11, 2015 11-Mar-15 31-Dec-17 3688 MILAGROS DE LA CRUZ PARAGGUA Bd Res. No. 118 dtd. May 5, 2016 5-May-16 31-Dec-18 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 1757 MILAGROS MATEO SANCHEZ Bd. Res. No. 20 dtd. Dec 19, 2014 1-Jan-15 31-Dec-17 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 5395 MILA MASCAREÑAS DE ASIS Page 229 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of August 2, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS 1532 MILAGROS UGBOC GONZAGA 5097 MILANDOMINGO & CO. 2963 MILANI MENDOZA SANTOS REFERENCE (BR NO. / DATE) VALIDITY From REMARKS To Bd. Res. No. 339 dtd. Dec. 27, 2013 1-Jan-14 31-Dec-16 Bd. Res. No. 04 dtd. Jan. 26, 2015 26-Jan-15 31-Dec-17 Bd. Res. No. 109 dtd. Apr. 15, 2016 15-Apr-16 31-Dec-18 2-Feb-15 31-Dec-17 5631 MILDRED FLORES CACHO Br. Res. No. 16 dtd. February 2, 2015 5830 MILLAROSE VARGAS GARCIA Br. Res. No. 95 dtd. July 8, 2015 8-Jul-15 31-Dec-17 Bd Res. No. 146 dtd. August 17, 2015 1-Jan-16 31-Dec-18 Bd. Res. No. 242 dtd. Dec. 4, 2015 1-Jan-16 31-Dec-18 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 Bd. Res. No. 147 dtd. Sept. 9, 2013 1-Jan-14 31-Dec-16 2956 MILWEDA G. LAYOSA 5382 MINA ALCANTARA-DANGA 4870 MINERVA & COMPANY Page 230 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of August 2, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS REFERENCE (BR NO. / DATE) VALIDITY From REMARKS To 1965 MINERVA A. SAN JOSE Bd. Res. No. 53 dtd. Dec. 29, 2014 1-Jan-15 31-Dec-17 0526 MINERVA RAMOS PASCUA Bd. Res. No. 297 dtd. Dec. 27, 2013 1-Jan-14 31-Dec-16 Bd. Res. No. 63 dtd. July 8, 2015 1-Jan-16 31-Dec-18 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 3672 MIRIAM ROSE R. MACABAGDAL - ACEBU Bd Res. No. 47 dtd. March 12, 2015 12-Mar-15 31-Dec-17 Br. Res. No. 28 dtd. February 18, 2015 18-Feb-15 31-Dec-17 5376 MINETTE REGGIE PINEDA IRINCO 5668 MISCHELLE FABIAN DYSANCO 4754 MITZI BELLE M. PAELMO Bd. Res. No. 188 dtd. Oct. 14, 2015 1-Jan-16 31-Dec-18 2844 MOISES MACASIEB VISPERAS, JR. Bd. Res. No. 165 dtd. Sept. 17, 2015 1-Jan-16 31-Dec-18 Page 231 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of August 2, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS 3939 MOISES R. FLORES 2055 MONICA MINA YAMBAO REFERENCE (BR NO. / DATE) VALIDITY From REMARKS To Bd. Res. No. 74 dtd. July 8, 2015 8-Jul-15 31-Dec-17 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 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 5794 MONICA CONCEPCION PUNO 6143 MORENO C. GUINTO MVERZOSA MIBAÑEZ & CO. ( Formerly: 0648 RSANTIAGO, PDELOSSANTOS, MVERSOZA & COMPANY) Bd. Res. No. 116 dtd. May 5, 2016 Page 232 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of August 2, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS REFERENCE (BR NO. / DATE) 5732 MYLEEN GAIL MONTECER REYES Br. Res. No. 83 dtd. July 8, 2015 5201 MYRA C. VILLANUEVA 5159 MYRA DIZON BALDE VALIDITY From REMARKS To 8-Jul-15 31-Dec-17 Bd. Res. No. 47 dtd.March 12, 2015 12-Mar-15 31-Dec-17 Bd. Res. No. 116 dtd. July 24, 2015 24-Jul-15 31-Dec-17 0787 MYRA DUEÑAS FLORES Bd. Res. No. 259 dtd. Dec. 9, 2013 1-Jan-14 31-Dec-16 2824 MYRA R. QUINTO 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 2056 MYRNA AGUILAR TORRES Bd. Res. No. 162 dtd. Sept. 17, 2015 17-Sep-15 31-Dec-17 3940 MYRNA B. PACALA Bd. Res. No. 17 dtd. Feb. 2, 2015 2-Feb-15 31-Dec-17 5487 MYRA SALGADO GATBONTON Page 233 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of August 2, 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 4268 MYRNA MACADANGDANG CAMBA Bd. Res. No. 342 dtd. Dec. 27, 2013 1-Jan-14 31-Dec-16 3640 MYRNA QUESADA TAMANI Bd Res. No. 149 dtd. Sept. 9, 2013 1-Jan-14 31-Dec-16 3744 MYRNA S. QUIRIM Bd. Res. No. 150 dtd. Sept. 9, 2013 1-Jan-14 31-Dec-16 2592 MYRNA YNOT SIERRA Bd. Res. No. 132 dtd. June 7, 2016 7-Jun-16 31-Dec-18 Page 234 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of August 2, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS REFERENCE (BR NO. / DATE) 5132 MYRNALEN CALUPIG PAUTAN Bd. Res. No. 71 dtd. July 8, 2015 5612 N. A. CALDERON & CO. VALIDITY From REMARKS To 8-Jul-15 31-Dec-17 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 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 3076 NANETTE C. MANALO NANNETTE C. MANALO) ( Formerly: Page 235 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of August 2, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS 5864 NAÑOZ DE LA CRUZ AND ASSOCIATES REFERENCE (BR NO. / DATE) VALIDITY From REMARKS To 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 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 2294 NARCISO ARGAME GABAYAN Bd. Res. No. 61 dtd. July 8, 2015 8-Jul-15 31-Dec-17 17-Aug-15 31-Dec-17 2-Feb-15 31-Dec-17 5922 NARCISO CARREON DIEGO 3825 NARCISO DISCAYA ALIANZA Br. Res. No. 147 dtd. August 17, 2015 Bd. Res. No. 17 dtd. Feb. 2, 2015 Page 236 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of August 2, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS REFERENCE (BR NO. / DATE) VALIDITY From REMARKS To 3507 NARON & ASSOCIATES Bd Res. No. 125 dtd. August 11, 2015 1-Jan-16 31-Dec-18 2364 NATALIA DE BELEN SABADO 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 0130 NATHANIEL P. COLOBONG & CO. Bd. Res. No. 05 dtd. August 13, 2013 13-Aug-14 31-Dec-16 1082 NATIVIDAD B. PUQUIZ 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 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 17-Aug-15 31-Dec-17 5620 NATHALIE ILAGAN 5433 NATIVIDAD L. OANI NATIVIDAD MELENDEZ DELFIN (Formerly: NATIVIDAD 5183 FERRER MELENDEZ) 1758 NATIVIDAD V. OSORIO 0004 NAVARRO AMPER & CO. (Formerly: MANABAT, DELGADO, AMPER & CO. ) 5928 NAZARENO CORONEL LICUP Br. Res. No. 148 dtd. August 17, 2015 Page 237 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of August 2, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS REFERENCE (BR NO. / DATE) VALIDITY From REMARKS To 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 1083 NELIA DEGUIDOY MICLAT Bd. Res. No. 110 dtd. June 4, 2013 1-Jan-14 31-Dec-16 4639 NELIA MAÑACAP MIÑOZA Bd. Res. No. 11 dtd. Feb. 2, 2015 2-Feb-15 31-Dec-17 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 5747 NELMAN PEDRO MANALO Br. Res. No. 85 dtd. July 8, 2015 8-Jul-15 31-Dec-17 5281 NELSON CONRAD CALLEJA HO Bd. Res. No. 196 dtd. November 2, 2015 1-Jan-16 31-Dec-18 Page 238 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of August 2, 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. 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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 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 0479 NENITA I. BASCONCILLO 5650 NENITA J. QUIPAO 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 5195 NERISSA F. AMANCIO 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 0480 NERISSA N. AYALIN Page 240 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of August 2, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS 5772 NERRIDA PAGUIO BAJA REFERENCE (BR NO. / DATE) VALIDITY From REMARKS To Br. Res. No. 88 dtd. July 8, 2015 8-Jul-15 31-Dec-17 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 4703 NESTOR LIM CHAN HUAN Bd. Res. No. 273 dtd. Dec. 28, 2015 1-Jan-16 31-Dec-18 4288 NESTOR VER SACABEN Bd. Res. No. 343 dtd. Dec. 27, 2013 1-Jan-14 31-Dec-16 5377 NICANOR C. ABALOS 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 Page 241 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of August 2, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS REFERENCE (BR NO. / DATE) 4052 NICOLAS SUPLICO PAYLADO Bd. Res. No. 34 dtd. March 3, 2015 4633 NIDIA A. CEA VALIDITY From REMARKS To 3-Mar-15 31-Dec-17 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 1303 NILDA DELA ROSA TRINIDAD Bd. Res. No. 45 dtd. March 11, 2015 11-Mar-15 31-Dec-17 1347 NILDA PONAYO - NAMOCATCAT Bd. Res. No. 34 dtd. December 19, 2014 1-Jan-15 31-Dec-17 2271 NILDA V. SUERTE Bd. Res. No. 53 dtd. Dec. 29, 2014 1-Jan-15 31-Dec-17 Page 242 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of August 2, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS REFERENCE (BR NO. / DATE) VALIDITY From REMARKS To 2552 NILO MACARIOLA BURGOS Bd. Res. No. 59 dtd. Dec. 29, 2014 1-Jan-15 31-Dec-17 4307 NILO TABANAO AQUINO Bd. Res. No. 06 dtd. Jan. 26, 2015 26-Jan-15 31-Dec-17 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 Bd. Res. No. 35 dtd. December 19, 2014 1-Jan-15 31-Dec-17 1120 NINA ZABALA LUPANGO 5923 NIÑO C. MADAJE Br. Res. No. 147 dtd. August 17, 2015 17-Aug-15 31-Dec-17 5932 NOBELLA VILLANUEVA CARDAMA Br. Res. No. 149 dtd. August 17, 2015 17-Aug-15 31-Dec-17 6073 NOE GINGOYON QUIÑANOLA Br. Res. No. 42 dtd. Feb. 11, 2016 11-Feb-16 31-Dec-18 Page 243 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of August 2, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS REFERENCE (BR NO. / DATE) 3130 NOEL BALABBO CADAUAN Bd Res. No. 123 dtd. May 23, 2016 0184 NOEL CALIWAG DAVID 4196 NOEL ELARDO CEBREROS VALIDITY From REMARKS To 23-May-16 31-Dec-18 Bd. Res. No. 216 dtd. Oct. 29, 2013 1-Jan-14 31-Dec-16 Bd. Res. No. 165 dtd. Sept. 27, 2013 1-Jan-14 31-Dec-16 Bd. Res. No. 241 dtd. Dec. 4, 2015 1-Jan-16 31-Dec-18 0162 NOEL M. PAMINTUAN & CO. Bd. Res. No. 23 dtd. December 19, 2014 1-Jan-15 31-Dec-17 2155 NOEL MICLAT VILLANUEVA Bd. Res. No. 63 dtd. Feb. 19, 2016 19-Feb-16 31-Dec-18 5493 NOEL NAVARRO COBANGBANG Bd. Res. No. 207 dtd. November 2, 2015 1-Jan-16 31-Dec-18 5669 NOEL PASCUA ILDEFONSO Br. Res. No. 28 dtd. February 18, 2015 18-Feb-15 31-Dec-17 08-Jul-15 31-Dec-17 5488 NOEL GERONIMO CRUZ 1683 NOELITO ROSELLER A. FLOJO Bd. Res. No. 63 dtd. July 8, 2015 Page 244 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of August 2, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS 3152 NOEMI C. BRUSAS REFERENCE (BR NO. / DATE) VALIDITY From REMARKS To Bd. Res. No. 34 dtd. Feb. 9, 2016 9-Feb-16 31-Dec-18 5016 NOLI GECOMO VALERA Bd. Res. No. 70 dtd. July 8, 2015 8-Jul-15 31-Dec-17 5133 NONITA AURELIO DELA PAZ Bd. 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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 2006 NORINA S. SALVADOR Bd. Res. No. 143 dtd. August 17. 2015 17-Aug-15 31-Dec-17 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 Page 246 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of August 2, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS REFERENCE (BR NO. / DATE) 3679 NORMAN ALIMBOYOGEN BAYSA 5822 NORMAN TORRES BANIEL 3398 NORMITA A. CALAUNAN-DELOS SANTOS 5530 NORMITA S. GONZALES 1177 0737 NORYN BUSACAY BAGANO To 1-Jan-17 31-Dec-19 Br. Res. No. 94 dtd. July 8, 2015 8-Jul-15 31-Dec-17 Bd Res. No. 132 dtd. June 7, 2016 7-Jun-16 31-Dec-18 13-Aug-14 31-Dec-16 Bd. Res. No. 66 dtd. July 8, 2015 8-Jul-15 31-Dec-17 Bd. Res. No. 342 dtd. Dec. 27, 2013 1-Jan-14 31-Dec-16 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. 250 dtd. Dec. 14, 2015 14-Dec-15 31-Dec-17 (Formerly: NORYN L. BUSACAY) OBERLEE SUBIDA CARABEO REMARKS Bd. Res. No. 97 dtd. Apr. 12, 2016 Bd. Res. No. 03 dtd. August 13, 2014 2020 NORWEL DELA CRUZ LABOG 4937 VALIDITY From (Formerly: OBERLEE JULIAN SUBIDA) OCAMPO, MENDOZA, LEONG, LIM & CO. (Formerly: OCAMPO, MENDOZA & CO.) ODSINADA DIOSCORO & CO. ( Formerly: DIOSCORO 5090 OGUIS ODSINADA) Page 247 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of August 2, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS REFERENCE (BR NO. / DATE) VALIDITY From REMARKS To 2434 OFELIA C. FLORES Bd. Res. No. 186 dtd. Oct. 14, 2015 1-Jan-16 31-Dec-18 2845 OFELIA E. MOLINA Bd Res. No. 226 dtd. December 1, 2015 1-Jan-16 31-Dec-18 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 1-Jan-16 Approved for change name of partnership 31-Dec-18 per BR No. 20 dtd. Jan. 23, 2008 OLAÑO DUTERTE & ASSOCIATES Bd. Res. No. 185 dtd. Oct. 14, 2015 0014 (Formerly: OLAÑO, MALBAS, DUTERTE & CO.) 5933 OLIVA AVEÑO BATAAN 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 2587 OLIVIA R. CEA - MENDOZA Bd. Res. No. 121 dtd. July 24, 2015 1-Jan-16 31-Dec-18 Page 248 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of August 2, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS 5290 OLLYGAR VON ALVARADO PALAY REFERENCE (BR NO. / DATE) VALIDITY From REMARKS To Bd. Res. No. 223 dtd. Dec. 1, 2015 1-Jan-16 31-Dec-18 Bd. Res. No. 237 dtd. Oct. 29, 2013 1-Jan-14 Board Res. 54 Additional Partner Analyn P. 31-Dec-16 Lim dated July 8, 2015 3781 ORLAN HIPOL MARIGMEN Bd. Res. No. 311 dtd. Dec. 27, 2013 1-Jan-14 31-Dec-16 3680 ORLANDO OBATAY ESCABAS Bd Res. No. 284 dtd. Dec. 23, 2013 1-Jan-14 31-Dec-16 5773 ORLANDO ORTALIZA CALUNDAN Br. Res. No. 88 dtd. July 8, 2015 8-Jul-15 31-Dec-17 5971 OSCAR ALQUIROZ SUBA Br. Res. No. 193 dtd. November 2, 2015 2-Nov-15 31-Dec-17 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 1023 OO & ASSOCIATES (Formerly: ONG, ORDOÑEZ AND ASSOCIATES) 2057 OSCAR LIWANAG ESPINOSA 5260 OSCAR MANIQUIZ VIJANDRE Page 249 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of August 2, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS REFERENCE (BR NO. / DATE) 2618 OSCAR S. GUZMAN Bd. Res. No. 107 dtd. April 12, 2016 3568 OSCAR SERRANO LABRADOR 1517 OSMUNDO FERNANDO SALONGA, JR. 5874 OSMUNDO ORDIALES ABAYA, JR. P.F. TATUNAY & CO. 1929 TATUNAY & CO.) CO.) REMARKS To 12-Apr-16 31-Dec-18 Bd Res. No. 09 dtd. Feb. 2, 2015 2-Feb-15 31-Dec-17 Bd. Res. No. 323 dtd. Dec. 27, 2013 1-Jan-14 31-Dec-16 Br. Res. No. 126 dtd. August 11, 2015 11-Aug-15 31-Dec-17 Bd. Res. No. 04 dtd. Jan. 26, 2015 26-Jan-15 31-Dec-17 Bd. Res. No. 290 dtd. Dec. 23, 2013 1-Jan-14 31-Dec-16 Bd. Res. No. 47 dtd. Dec. 29, 2014 1-Jan-15 31-Dec-17 Bd. Res. No. 273 dtd. Dec. 28, 2015 28-Dec-15 31-Dec-17 (DELA CRUZ (Formerly: DELA CRUZ TATUNAY YU & 1411 P.R. RAMOSO & CO. 0276 VALIDITY From PACIENCIA B. MENDOZA PACIENCIA M. BURGOS) 4486 PACITA HERNANDEZ CONTI (Formerly: Page 250 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of August 2, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS REFERENCE (BR NO. / DATE) VALIDITY From REMARKS To 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 3844 PADILLA LIBERATO BUENAVENTURA Bd. Res. No. 285 dtd. Dec. 23, 2013 1-Jan-14 31-Dec-16 5614 PAGUIO, DUMAYAS AND ASSOCIATES Br. Res. No. 12 dtd. February 2, 2015 2-Feb-15 31-Dec-17 5397 PALINSAD JIMENEZ & ASSOCIATES Bd. Res. No. 14 dtd. Feb. 9, 2016 9-Feb-16 31-Dec-18 6187 PAOLO FERNANDO CRUZ Br. Res. No. 129 dtd. June 7, 2016 7-Jun-16 31-Dec-18 5531 PAQUITO CENTENO VILLANUEVA, JR. Bd. Res. No. 03 dtd. August 13, 2014 13-Aug-14 31-Dec-16 Page 251 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of August 2, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS REFERENCE (BR NO. / DATE) VALIDITY From REMARKS To 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 Dec. 1, 31-Dec-18 2015 0131 PASCUAL, PASCUAL & CO. Bd. Res. No. 218 dtd. Dec. 1, 2015 1-Jan-16 31-Dec-18 4874 PATERNO T. BANTILAN, JR. Bd. Res. No. 190 dtd. July 7, 2016 1-Jan-17 31-Dec-19 4789 PATRICIA RAE SICAT HAMOY 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 6047 PATRICK DAVE DESALISA PERALTA Br. Res. No. 32 dtd. Feb. 9, 2016 9-Feb-16 31-Dec-18 6188 PATRICK ERMITANIO RUFO Br. Res. No. 129 dtd. June 7, 2016 7-Jun-16 31-Dec-18 Bd. Res. No. 177 dtd. Oct. 13, 2015 1-Jan-16 31-Dec-18 PASCUAL, FELICIANO & CO. ( Formerly: PASCUAL, Bd. Res. No. 211 dtd. December 1, 1984 PATRICIO CRUZ ABAÑO 0577 PATROCINIO C. MANAOIS Page 252 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of August 2, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS 1639 PATROCINIO G. PUDADERA, JR. REFERENCE (BR NO. / DATE) VALIDITY From REMARKS To Bd. Res. No. 63 dtd. Dec. 29, 2014 1-Jan-15 31-Dec-17 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 1793 PAUL EJES NECESARIO 5079 PAUL JOHN DAQUEL BANUA 6104 PAULINA DUMALAY BUENAVENTURA Page 253 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of August 2, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS 0453 PAULINE GRACE TANSIONGCO BUÑOL 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 3745 PAZ ABAYAN TY Bd. Res. No. 270 dtd. Dec. 18, 2013 1-Jan-14 31-Dec-16 2331 PAZ AND PAZ Bd. Res. No. 18 dtd February 9, 2016 9-Feb-16 31-Dec-18 2846 PAZ D. FAUSTINO Bd Res. No. 22 dtd. December 19, 2014 29-Dec-14 31-Dec-16 6162 PAZ V. LAURELES Br. Res. No. 121 dtd. May 17, 2016 17-May-16 31-Dec-18 5330 PAULINETTE TIONG MADURAMENTE 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 Page 254 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of August 2, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS REFERENCE (BR NO. / DATE) 4286 PEDRO JORNALES HABANA Bd. Res. No. 312 dtd. Dec. 27, 2013 0294 PEDRO N. SUSON Bd. Res. No. 08 dtd. August 13, 2014 2553 PEDRO NEQUINTO FANDIÑOLA VALIDITY From REMARKS To 1-Jan-14 31-Dec-16 13-Aug-14 31-Dec-16 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 0767 PEDRO RIVAS MANAYON, JR. Bd. Res. No. 230 dtd. Oct. 29, 2013 1-Jan-14 31-Dec-16 2371 PELAGIA A. BELTRAN Bd. Res. No. 190 dtd. Oct. 14, 2015 1-Jan-16 31-Dec-18 Bd. Res. No. 250 dtd. Dec. 14, 2015 1-Jan-16 31-Dec-18 Bd Res. No. 229 dtd. Dec. 1, 2015 1-Jan-16 31-Dec-18 5448 PELAYO, YU & CO. 2976 PELEGRIA DIONISIO ARCEO Page 255 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of August 2, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS REFERENCE (BR NO. / DATE) 0609 PEPE LABARRO CAILING Bd. Res. No. 164 dtd. Sept. 17, 2015 2560 PEPITA GUILLANO PUEO 1178 PEPITO ALFONSO GONZALES VALIDITY From REMARKS To 1-Jan-16 31-Dec-18 Bd. Res. No. 74 dtd. July 8, 2015 8-Jul-15 31-Dec-17 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 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 4905 PEPITO TIONGCO CHAN 6105 PERFECTO S. REAL Page 256 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of August 2, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS 5973 PERJELYN JOY RUIZ GUTIERREZ 2476 PERLA CALILUNG DIZON REFERENCE (BR NO. / DATE) VALIDITY From REMARKS To Br. Res. No. 193 dtd. November 2, 2015 2-Nov-15 31-Dec-17 Bd. Res. No. 80 dtd. July 8, 2015 8-Jul-15 31-Dec-17 13-Oct-15 31-Dec-17 5960 PERLA M. SALVIEJO Br. Res. No. 175 dtd. October 13, 2015 5332 PETER OQUENDO TULIO 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 Bd. Res. No. 77 dtd. Mar. 28, 2016 28-Mar-16 31-Dec-18 4215 PETER TAN ESTENAR 5069 PETERWILLE TAEZA CHUA 0282 PHILIP B. SANTOS & CO. SANTOS & CO./ P. SANTOS & CO.) 2444 PHILIP C. VELASCO (FORMERLY: PETRONILO S. Page 257 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of August 2, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS 2273 PHILIP JOHN ENRICO LIWANAG GONZALES REFERENCE (BR NO. / DATE) VALIDITY From REMARKS To Bd. Res. No. 78 dtd. July 8, 2015 8-Jul-15 31-Dec-17 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 Bd. Res. No. 35 dtd. December 19, 2014 1-Jan-15 31-Dec-17 Bd Res. No. 90 dtd. Mar. 31, 2016 31-Mar-16 31-Dec-18 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 5157 PIO BONIFACIO CALUMPANG, JR. 0328 PIO DAYADAY DAGOOC 5942 PIO S. KAIMO, JR. 1698 PLACIDA M. ORLINA Page 258 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of August 2, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS REFERENCE (BR NO. / DATE) VALIDITY From REMARKS To 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 1369 POLICARPIO CANLAS PAMINTUAN, JR. Bd. Res. No. 08 dtd. August 13, 2014 13-Aug-14 31-Dec-16 Bd. Res. No. 33 dtd. Dec. 19, 2014 19-Dec-14 31-Dec-16 1553 POY FON (BENSON NG) T. NG Bd. Res. No. 265 dtd. Dec. 9, 2013 1-Jan-14 31-Dec-16 2135 PRECILLA NABO GONZAGA Bd. Res. No. 63 dtd. Dec. 29, 2014 1-Jan-15 31-Dec-17 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 5591 POMPEYO ESTRADA REQUINTA, JR. 5592 PRECIOUS JUNIO ABUEL 1123 PRESTON V. BARBASA Page 259 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of August 2, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS REFERENCE (BR NO. / DATE) VALIDITY From REMARKS To 4710 PRIMA ENARIO CANTIL Bd. Res. No. 163 dtd. Sept. 17, 2015 1-Jan-16 31-Dec-18 2554 PRIMITIVO GARCIA GALANG Bd. Res. No. 47 dtd. March 12, 2015 12-Mar-15 31-Dec-17 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 9-Feb-16 31-Dec-18 6068 PRISCILA QUINTELA ARPILLEDA Br. Res. No. 36 dtd. Feb. 9, 2016 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 3988 PRISCILLA S. DIZON Bd. Res. No. 321 dtd. Dec. 27, 2013 1-Jan-14 31-Dec-16 Page 260 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of August 2, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS REFERENCE (BR NO. / DATE) VALIDITY From REMARKS To Bd. Res. No. 296 dtd. Dec. 29, 2015 1-Jan-16 Registration of Additional Partner: Sheryl Gardinier Llovido as per Board Resolution 31-Dec-18 No. 182 Dated October 14, 2015 Bd. Res. No. 09 dtd. Feb. 9, 2016 9-Feb-16 31-Dec-18 1868 PURIFICACION PAGUINTO FLORES Bd. Res. No. 22 dtd. December 19, 2014 1-Jan-15 31-Dec-17 1304 PURITA ARCA QUINTOS Bd. Res. No. 163 dtd. Sept. 27, 2013 1-Jan-14 31-Dec-16 4293 QUEVEDO, HILOTINA & CO. Bd. Res. No. 05 dtd. August 13, 2014 13-Aug-14 31-Dec-16 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 0002 PUNONGBAYAN & ARAULLO 5321 PURA MATABANG PARAYNO Page 261 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of August 2, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS REFERENCE (BR NO. / DATE) VALIDITY From REMARKS To 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 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 6006 QUINSAY RADAM & CO. Page 262 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of August 2, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS REFERENCE (BR NO. / DATE) VALIDITY From REMARKS To Bd. Res. No. 236 dtd. Oct. 29, 2013 1-Jan-14 Additional Partners: Gregorio Ibarra Sambrano, Jr. and Vernilo Gliane Yu under 31-Dec-16 Bd. Res. 11 dtd: Feb. 9, 2016 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 0003 R.G. MANABAT & CO. (Formerly: MANABAT SANAGUSTIN & CO.) 5110 RACHEL ARICAYA PALMA 3084 RACHEL DEL ROSARIO DIZON 5326 RACHEL ROSETTE ESTUART SILVA Page 263 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of August 2, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS 5017 RACHELLE CATACUTAN TONGOL REFERENCE (BR NO. / DATE) VALIDITY From REMARKS To Bd. Res. No. 73 dtd. July 8, 2015 8-Jul-15 31-Dec-17 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 5900 RAFAEL CRISOSTOMO MATEO Br. Res. No. 129 dtd. August 11, 2015 11-Aug-15 31-Dec-17 3044 RACQUEL L. JACOBE 2252 RAFAEL MOJICA DE JESUS, JR. Bd. Res. No. 22 dtd. Feb. 2, 2015 2-Feb-15 31-Dec-17 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 Br. Res. No. 187 dtd. July 7, 2016 07-Jul-16 31-Dec-18 6242 RAINALDA ROXAS MANALANG Page 264 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of August 2, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS REFERENCE (BR NO. / DATE) 6207 RAISSA JISELLE CABALLERO DAZO Br. Res. No. 152 dtd. July 4, 2016 5550 RAIZZA ARIZALA HOSTALERO VALIDITY From REMARKS To 4-Jul-16 31-Dec-18 Bd. Res. No. 23 dtd. Dec. 19, 2014 19-Dec-14 31-Dec-16 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 4-Mar-15 31-Dec-17 Bd. Res. No. 05 dtd. Jan. 26, 2015 26-Jan-15 31-Dec-17 Bd. Res. No. 202 dtd. November 2, 2015 1-Jan-16 31-Dec-18 Br. Res. No. 108 dtd. Apr. 12, 2016 12-Apr-16 31-Dec-18 4629 RAM FLORES CAPAHI 5040 RAMCHELO CELESTE CUETO 3413 RAMEL CUBILO GOLES 6144 RAMIE KRISTINA FACUNDO BUYSER Bd. Res. No. 40(A) dtd. March 4, 2015 Page 265 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of August 2, 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 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 1-Jan-15 Additional Partner: Lilibeth I. Samonte under Board Res. 10 dated August 13, 31-Dec-17 2014 1877 RAMIR CATANDUANES ALINDOGAN 6048 RAMIRO TORRES GALANTO 0207 RAMON F. GARCIA & COMPANY 6132 RAMON FARISCAL CASTROVERDE Bd. Res. No. 10 dtd. August 13, 2014 Br. Res. No. 83 dtd. Mar. 31, 2016 31-Mar-16 Page 266 31-Dec-18 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of August 2, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS 4897 RAMON M. QUIJANO 3186 RAMON M. RILLES 5308 RAMON MARINO MARTINEZ REFERENCE (BR NO. / DATE) VALIDITY From REMARKS To 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 Bd. Res. No. 77 dtd. Mar. 28, 2016 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 2386 RAMON PEÑAFLOR QUINDOZA 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 0468 RAMONITO DAYON PERNATO Bd. Res. No. 241 dtd. Dec. 4, 2015 1-Jan-16 31-Dec-18 Page 267 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of August 2, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS REFERENCE (BR NO. / DATE) VALIDITY From REMARKS To 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 Bd Res. No. 173 dtd. Sept. 21, 2015 1-Jan-16 31-Dec-18 Br. Res. No. 129 dtd. June 7, 2016 7-Jun-16 31-Dec-18 5977 RAMOS MENDOZA, J. AND COMPANY 3300 RAPHAEL CALALANG MIGUEL 6189 RAQUEL A. DE CASTRO Page 268 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of August 2, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS REFERENCE (BR NO. / DATE) VALIDITY From REMARKS To 2626 RAQUEL D. TRANGIA Bd. Res. No. 77 dtd. Mar. 28, 2016 28-Mar-16 31-Dec-18 3853 RAQUEL ZAMORA DELA PAZ Bd. Res. No. 267 dtd. Dec. 9, 2013 1-Jan-14 31-Dec-16 3746 RAUL ARGULLA DOLIENTE 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 Br. Res. No. 32 dtd. Feb. 9, 2016 9-Feb-16 31-Dec-18 5249 RAUL C. ROQUE 3190 RAUL CABALLERO BUENO 6049 RAY ROSE SEVILLA LANDRITO Page 269 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of August 2, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS 3725 RAYDES C. ESCABUSA REFERENCE (BR NO. / DATE) VALIDITY From REMARKS To 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 Bd. Res. No. 67 dtd. July 8, 2015 1-Jan-16 31-Dec-18 6155 RAYMOND PORMENTO GAUTANE Br. Res. No. 119 dtd. May 5, 2016 5-May-16 31-Dec-18 6214 RAYMUND PANCRATIUS DIVINO FONTILLAS Br. Res. No. 153 dtd. July 4, 2016 4-Jul-16 31-Dec-18 Bd Res. No. 79 dtd. Mar. 28, 2016 28-Mar-16 31-Dec-18 0743 RAYMOND ORPILLA SABADO 3289 RAYMUNDA VERGARA MIRANDA Page 270 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of August 2, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS REFERENCE (BR NO. / DATE) 0583 RAYMUNDO MANUEL BUSTAMANTE Bd. Res. No. 63 dtd. Feb. 19, 2016 0202 RAYMUNDO CRUZ CAPISTRANO VALIDITY From REMARKS To 19-Feb-16 31-Dec-18 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 1086 RAYMUNDO NUÑEZ AQUINO Bd. Res. No. 02 dtd. Jan. 26, 2015 26-Jan-15 31-Dec-17 6181 REA PALAGANAS BUSTOS Br. Res. No. 128 dtd. June 6, 2016 6-Jun-16 31-Dec-18 4561 REAGAN PAMINTUAN DIAZ Bd. Res. No. 75 dtd. July 8, 2015 8-Jul-15 31-Dec-17 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 Page 271 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of August 2, 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 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 5185 REBECCA IBONES JACOB Bd. Res. No. 111 dtd. April 18, 2016 18-Apr-16 31-Dec-18 2774 REBECCA L. IBE Bd Res. No. 225 dtd. December 1, 2015 1-Jan-16 31-Dec-18 3617 REBECCA L. MADRID Bd Res. No. 09 dtd. Feb. 2, 2015 2-Feb-15 31-Dec-17 2992 REBECCA LITERATUS PEÑARANDA Bd Res. No. 08 dtd. Feb. 2, 2015 2-Feb-15 31-Dec-17 17-Aug-15 31-Dec-17 6014 REBECCA BILLONES REYES 1265 REBECCA C. MINODIN 5929 RECHELLE MORALES FARAON Br. Res. No. 148 dtd. August 17, 2015 Page 272 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of August 2, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS 3377 RECHILDA REGAYA RECIERDO REFERENCE (BR NO. / DATE) VALIDITY From REMARKS To 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 0015 REDOR, EMERSON & CO. Bd. Res. No. 106 dtd. Apr. 12, 2016 12-Apr-16 4965 REGINA ESTAREJA KIBIR Bd. Res. No. 150 dtd. July 4, 2016 1-Jan-17 31-Dec-19 Bd. Res. No. 34 dtd. December 19, 2014 1-Jan-15 31-Dec-17 4417 REGINO BARRIGA TAMBAGO, JR. Page 273 Additional Partners: Rodrigo Badenas Niango, Jr. & Melissa Anne Moya Redor under Board Resolution No. 106 dated April 31-Dec-18 12, 2016 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of August 2, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS 3772 REGINO MECATE GONZALES REFERENCE (BR NO. / DATE) VALIDITY From REMARKS To Bd. Res. No. 207 dtd. Oct. 29, 2013 1-Jan-14 31-Dec-16 Bd. Res. No. 22 dtd. December 19, 2014 1-Jan-15 31-Dec-17 0611 REINERIO FLORES PESCASIOSA Bd. Res. No. 151 dtd. July 4, 2016 04-Jul-16 31-Dec-18 4101 RELITO ALMERIA ESPADA Bd. Res. No. 202 dtd. Oct. 29, 2013 1-Jan-14 31-Dec-16 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 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 5186 REINELDA LEE LANGAMIN Page 274 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of August 2, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS REFERENCE (BR NO. / DATE) VALIDITY From REMARKS To 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 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 Bd. Res. No. 230 dtd. Dec. 1, 2015 1-Jan-16 31-Dec-18 1593 REMIA CORDERO DAYON Bd. Res. No. 193 dtd. August 2, 2016 2-Aug-16 31-Dec-18 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 5294 REMELYN TANONG LUMABAO Page 275 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of August 2, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS REFERENCE (BR NO. / DATE) VALIDITY From REMARKS 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 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 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 Page 276 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of August 2, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS REFERENCE (BR NO. / DATE) VALIDITY From REMARKS To 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 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 2584 RENE MAGLUPAY MIJARES Bd. Res. No. 176 dtd. Oct. 13, 2015 1-Jan-16 31-Dec-18 0311 RENE PALABRICA GARRIDO Bd. Res. No. 64 dtd. July 8, 2015 8-Jul-15 31-Dec-17 3176 RENITA TRINIDAD G. ALBA Bd Res. No. 221 dtd. Dec. 1, 2015 1-Jan-16 31-Dec-18 Page 277 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of August 2, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS 5551 RENJAY LUGA SANTIAGO 0389 REOLITO VILLACORTES LAO REFERENCE (BR NO. / DATE) VALIDITY From Bd. Res. No. 23 dtd. Dec. 19, 2014 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 REMARKS To 19-Dec-14 31-Dec-16 1-Jan-16 31-Dec-18 19-Dec-14 31-Dec-16 8-Jul-15 31-Dec-17 1554 RESTITUTO RUTA ADOREMUS Bd. Res. No. 05 dtd. JAN. 26, 2015 26-Jan-15 31-Dec-17 5690 RETCHIE DELA CRUZ PASION Br. Res. No. 48 dtd. March 12, 2015 12-Mar-15 31-Dec-17 5484 REX BUYOC PORRAS Bd. Res. No. 237 dtd. Dec. 4, 2015 1-Jan-16 31-Dec-18 5059 REX SARAGA BONGABONG Bd. Res. No. 50 dtd. Dec. 29, 2014 1-Jan-15 31-Dec-17 Page 278 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of August 2, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS 5045 REY LIM CABUNGCAG 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. 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 Dec. 27, 2013 2469 REYMUNDO CAPISTRANO CUTIA Bd. Res. No. 22 dtd. Feb. 2, 2015 2-Feb-15 31-Dec-17 0531 REYNALDO ALVARAN MORTEL cBd. Res. No. 226 dtd. Dec. 1, 2015 1-Jan-16 31-Dec-18 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 279 Additional Partners: Refer to Board. Res. 333 dated LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of August 2, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS REFERENCE (BR NO. / DATE) VALIDITY From REMARKS To 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 3547 REYNALDO DUQUE ULANGCO Bd Res. No. 71 dtd. July 8, 2015 8-Jul-15 31-Dec-17 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 4641 REYNALDO MOLLENO ERAZO Bd. Res. No. 109 dtd. July 14, 2015 14-Jul-15 31-Dec-17 Page 280 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of August 2, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS 3999 REYNALDO PIMENTEL SOGUILON REFERENCE (BR NO. / DATE) VALIDITY From REMARKS To Bd. Res. No. 337 dtd. Dec. 27, 2013 1-Jan-14 31-Dec-16 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 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 4826 REYNALDO TORON GULANE 3352 REYNALDO ZETA TESORO 5485 REYNANTE P. AGPAOA 1865 REYSALINA M. JIZ DE ORTEGA 5831 RHODA J. CADAMPOG Page 281 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of August 2, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS REFERENCE (BR NO. / DATE) VALIDITY From REMARKS To 1879 RHODORA DE GUZMAN KAPUNAN Bd. Res. No. 08 dtd. Feb. 2, 2015 2-Feb-15 31-Dec-17 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 11-Aug-15 31-Dec-17 5901 RHODORA MATEO ALEJANDRO Br. Res. No. 129 dtd. August 11, 2015 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 2557 RIA CATACUTAN RILLORTA Bd. Res. No. 133 dtd. August 11, 2015 11-Aug-15 31-Dec-17 8-Jul-15 31-Dec-17 5774 RIA MERTO DIZON Br. Res. No. 88 dtd. July 8, 2015 Page 282 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of August 2, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS REFERENCE (BR NO. / DATE) 5925 RIAN CEASAR POLINIO SOLIMAN Br. Res. No. 147 dtd. August 17, 2015 5812 RICAMAE PASCUAL ZULAYBAR Br. Res. No. 93 dtd. July 8, 2015 5336 RICARDO A. TUASON 4807 RICARDO ALONSAGAY AGGABAO VALIDITY From REMARKS To 17-Aug-15 31-Dec-17 8-Jul-15 31-Dec-17 Bd. Res. No. 112 dtd. Apr. 19, 2016 19-Apr-16 31-Dec-18 Bd. Res. No. 239 dtd. Dec. 4, 2015 1-Jan-16 31-Dec-18 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 1699 RICARDO M. HARINA Bd. Res. No. 159 dtd. Sept. 27, 2013 1-Jan-14 31-Dec-16 Bd. Res. No. 190 dtd. Oct. 14, 2015 1-Jan-16 31-Dec-18 5307 RICARDO MARQUEZ DE GUZMAN Page 283 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of August 2, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS REFERENCE (BR NO. / DATE) VALIDITY From REMARKS To 5975 RICARDO MATEO RIVERA, JR. Br. Res. No. 193 dtd. November 2, 2015 2-Nov-15 31-Dec-17 3034 RICARDO SADUESTE SABATER Bd Res. No. 47 dtd. March 12, 2015 12-Mar-15 31-Dec-17 0950 RICHARD FRANCISCO ESTRADA Bd. Res. No. 266 dtd. Dec. 9, 2013 1-Jan-14 31-Dec-16 1370 RICHARD MARTIR KING Bd. Res. No. 124 dtd. August 28, 2013 1-Jan-14 31-Dec-16 5552 RICHARD MOLINO MISA Bd. Res. No. 23 dtd. Dec. 19, 2014 19-Dec-14 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 284 31-Dec-16 CANCELLED LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of August 2, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS 0261 RICHEL ROJAS OKIT REFERENCE (BR NO. / DATE) VALIDITY From Bd. Res. No. 122 dtd. August 28, 2013 REMARKS To 1-Jan-14 31-Dec-16 18-Feb-16 31-Dec-18 6081 RICHELDA BORJA OSEA Br. Res. No. 52 dtd. Feb. 18, 2016 5838 RICHMON PUSOD HICBAN Br. Res. No. 96 dtd. July 8, 2015 8-Jul-15 31-Dec-17 6246 RICHONA LOURDES BAUTISTA NONATO Br. Res. No. 188 dtd. July 7, 2016 07-Jul-16 31-Dec-18 Bd. Res. No. 55 dtd. Dec. 29, 2014 1-Jan-15 31-Dec-17 5764 RICKY CASTILLON SUAN Br. Res. No. 87 dtd. July 8, 2015 8-Jul-15 31-Dec-17 5725 RICKY GO ALMASA Br. Res. No. 82 dtd. July 8, 2015 8-Jul-15 31-Dec-17 1-Jan-16 31-Dec-18 4495 RICKY ALILAYEN SIA 0744 RICKY MANIS LINA Bd. Res. No. 155 dtd. August 24, 2015 Page 285 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of August 2, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS 5553 RICKY SALASINAS GARAY 0585 RICO M. TAN REFERENCE (BR NO. / DATE) VALIDITY From REMARKS To Bd. Res. No. 23 dtd. Dec. 19, 2014 19-Dec-14 31-Dec-16 Bd. Res. No. 318 dtd. Dec. 27, 2013 1-Jan-14 31-Dec-16 6085 RIEL G. EVANGELISTA Br. Res. No. 59 dtd. Feb. 19, 2016 19-Feb-16 31-Dec-18 5064 RIEL GAYAWON ABEJERO 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 Page 286 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of August 2, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS REFERENCE (BR NO. / DATE) VALIDITY From REMARKS To 0930 RITA GO TAN Bd. Res. No. 155 dtd. Sept. 27, 2013 1-Jan-14 31-Dec-16 3764 RITA S. VILLAMAYOR Bd. Res. No. 272 dtd. Dec. 18, 2013 1-Jan-14 31-Dec-16 19-Feb-16 31-Dec-18 6086 RITCHELLE RUBY MACASO BATALLA Br. Res. No. 59 dtd. Feb. 19, 2016 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 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 0133 RIVERA, VELASCO AND ASSOCIATES Page 287 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of August 2, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS REFERENCE (BR NO. / DATE) VALIDITY From REMARKS To 4586 RIZAL C. AMBANTA 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 3210 RIZALINO ALVAREZ SANTOS Bd Res. No. 23 dtd. Feb. 9, 2016 9-Feb-16 31-Dec-18 2417 RIZALITO LIGASA DONIO Bd. Res. No. 341 dtd. Dec. 27, 2013 1-Jan-14 31-Dec-16 Br. Res. No. 119 dtd. May 5, 2016 5-May-16 31-Dec-18 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 6156 RIZALYN DAVID PAJARILLO 1195 ROA & ASSOCIATES 5314 ROANN KENNETH BOLESA AGUIRRE 1555 ROBERT BARILE TAN Page 288 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of August 2, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS REFERENCE (BR NO. / DATE) VALIDITY From REMARKS To 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 3124 ROBERT DAVID FERRER Bd Res. No. 81 dtd. July 8, 2015 8-Jul-15 31-Dec-17 3-Mar-15 31-Dec-17 8-Jul-15 31-Dec-17 5679 ROBERT SISON ARELLANO Br. Res. No. 34 dtd. March 3, 2015 5806 ROBERTA MATEO CORREA Br. Res. No. 92 dtd. July 8, 2015 6254 ROBERTO A. ABAO Br. Res. No. 196 dtd. August 2, 2016 2-Aug-16 31-Dec-18 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 3424 ROBERTO ALANO RILLO 6038 ROBERTO ALVAREZ ALCANTARA Page 289 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of August 2, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS REFERENCE (BR NO. / DATE) 3926 ROBERTO B. CAMELLO Bd. Res. No. 39(A) dtd. March 4, 2015 3451 ROBERTO BALBOA ALCARAZ Bd. Res. No. 110 dtd. Apr. 15, 2016 1985 ROBERTO C. CRUZ Bd. Res. No. 77 dtd. July 8, 2015 1722 ROBERTO C. LEONG Bd. Res. No. 39(A) dtd. March 4, 2015 4541 ROBERTO CASTILLO ANDRES VALIDITY From REMARKS To 4-Mar-15 31-Dec-17 15-Apr-16 31-Dec-18 8-Jul-15 31-Dec-17 4-Mar-15 31-Dec-17 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 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 Page 290 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of August 2, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS REFERENCE (BR NO. / DATE) 3554 ROBERTO G. GONZALES Bd Res. No. 74 dtd. July 8, 2015 1122 ROBERTO L. HINOLAN VALIDITY From REMARKS To 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 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 Page 291 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of August 2, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS 4995 ROBERTO VALLENO JACELA REFERENCE (BR NO. / DATE) VALIDITY From REMARKS To Bd. Res. No. 41 dtd. Dec. 19, 2014 1-Jan-15 31-Dec-17 Bd. Res. No. 132 dtd. August 11, 2015 1-Jan-16 31-Dec-18 Br. Res. No. 256 dtd. December 14, 2015 14-Dec-15 31-Dec-17 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 6198 RODERICK ROSALES RONIDEL Br. Res. No. 131 dtd. June 7, 2016 7-Jun-16 31-Dec-18 3498 RODIEL CRISOSTOMO FERRER Bd Res. No. 190 dtd. July 7, 2016 7-Jul-16 31-Dec-18 11-Aug-15 31-Dec-17 0295 ROBINSON DANGCALAN BERHAY, JR. 6015 ROCHELLE HESARZA TORIO 5885 RODITA DITCHON BEJEMINO Br. Res. No. 127 dtd. August 11, 2015 Page 292 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of August 2, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS REFERENCE (BR NO. / DATE) VALIDITY From REMARKS To 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 5547 RODOLFO CONCEPCION MAADIL Bd. Res. No. 19 dtd. December 16, 2014 12-Dec-14 31-Dec-16 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. 123 dtd. May 23, 2016 23-May-16 31-Dec-18 2825 RODOLFO PAGAYON PAGADOR Bd Res. No. 272 dtd. December 28, 2015 1-Jan-16 31-Dec-18 Page 293 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of August 2, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS REFERENCE (BR NO. / DATE) VALIDITY From REMARKS To 1213 RODOLFO PAYAWAL MANALO Bd. Res. No. 283 dtd. Dec. 23, 2013 1-Jan-14 31-Dec-16 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 5080 RODOLFO VERDIDA ALBURO Bd. Res. No. 60 dtd. Dec. 29, 2014 1-Jan-15 31-Dec-17 5532 RODRIGO BADENAS NIANGO, JR. Bd. Res. No. 03 dtd. August 13, 2014 13-Aug-14 31-Dec-16 1950 RODRIGO HERRERIA ELLANA Bd. Res. No. 20 dtd. December 20, 2014 1-Jan-15 31-Dec-17 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 Page 294 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of August 2, 2016 APPROVAL REG. NO. 0642 NAME OF FIRM / PARTNERSHIPS RODRIGO OKIT NIERE REFERENCE (BR NO. / DATE) VALIDITY From REMARKS To (Formerly: 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 3414 ROEL RANCES BADURIA 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 2766 ROGELIO L. ALMORADIE Bd Res. No. 132 dtd. August 11, 2015 1-Jan-16 31-Dec-18 NIERE, RARA AND ASSOCIATES) Page 295 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of August 2, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS 4429 ROGELIO LAFUENTE YU 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. 176 dtd. Oct. 13, 2015 1-Jan-16 31-Dec-18 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 5107 ROGELIO YAP SALIPOT Bd. Res. No. 109 dtd. July 14, 2015 14-Jul-15 31-Dec-17 4899 ROGELYN TAGANAS RONQUILLO Bd. Res. No. 116 dtd. July 24, 2015 24-Jul-15 31-Dec-17 5710 ROGER E. PULVERA Br. Res. No. 07 dtd. Feb. 9, 2016 9-Feb-16 9-Feb-18 5009 ROGER MAGDULA BAG-O Bd. Res. No. 34 dtd. Feb. 9, 2016 9-Feb-16 31-Dec-18 4853 ROGELIO MAGRAMO VALDEZCO, JR. Page 296 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of August 2, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS 5051 ROGER RARANGOL RASALAN REFERENCE (BR NO. / DATE) VALIDITY From Bd. Res. No. 45 dtd. March 11, 2015 REMARKS To 11-Mar-15 31-Dec-17 4405 ROGIE MAR SALINAS ARNALDO Bd. Res. No. 41 dtd. Dec. 19, 2014 1-Jan-15 31-Dec-17 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 2775 ROLANDO ESPINOSA VASQUEZ Bd Res. No. 145 dtd. August 17, 2015 1-Jan-16 31-Dec-18 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 Page 297 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of August 2, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS REFERENCE (BR NO. / DATE) VALIDITY From REMARKS To 3058 ROLANDO SALIPANDE CONTE Bd Res. No. 248 dtd. December 14, 2015 1-Jan-16 31-Dec-18 2410 ROLANDO SANBLASENIO SUMALAGUE, JR. Bd. Res. No. 119 dtd. July 24, 2015 24-Jul-15 31-Dec-17 0847 ROLANDO SAPUAY DOMINGO Bd. Res. No. 228 dtd. Oct. 29, 2013 1-Jan-14 31-Dec-16 CANCELLED 5179 ROLDAN FABRICANTE QUIÑONES Bd. Res. No. 135 dtd. August 11, 2015 5472 ROLITO VEYRA BITHAO Bd. Res. No. 268 dtd. Dec. 28, 2015 6082 ROMANA BOLANO CORNISTA Br. Res. No. 52 dtd. Feb. 18, 2016 5613 ROMANO MENDEZ & COMPANY 2297 ROMEO BIGAYAN MATIAS 11-Aug-15 31-Dec-17 1-Jan-16 31-Dec-18 18-Feb-16 31-Dec-18 Br. Res. No. 12 dtd. February 2, 2015 2-Feb-15 31-Dec-17 Bd. Res. No. 76 dtd. March 28, 2016 28-Mar-16 31-Dec-18 Page 298 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of August 2, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS REFERENCE (BR NO. / DATE) VALIDITY From REMARKS To 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 4152 ROMEO LAXAMANA JUNTILLA Bd. Res. No. 224 dtd. Oct. 29, 2013 1-Jan-14 31-Dec-16 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 Page 299 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of August 2, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS 2180 ROMEO RIVERA REYES 5911 ROMEO RODRIGUEZ GOLIFARDO REFERENCE (BR NO. / DATE) VALIDITY From REMARKS To Bd. Res. No. 35 dtd. December 19, 2014 19-Dec-14 31-Dec-16 Br. Res. No. 139 dtd. August 14, 2015 14-Aug-15 31-Dec-17 0262 ROMEO TAYLO HERNANDEZ Bd. Res. No. 194 dtd. Oct. 29, 2013 1-Jan-14 31-Dec-16 3004 ROMEO TOMINES PASTORAL Bd. Res. No. 121 dtd. July 24, 2015 1-Jan-16 31-Dec-18 Br. Res. No. 128 dtd. June 6, 2016 6-Jun-16 31-Dec-18 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 6182 ROMERA FELICIANO DE JESUS Page 300 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of August 2, 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 0841 ROMULO OLERMO AQUINO Bd. Res. No. 300 dtd. Dec. 27, 2013 1-Jan-14 31-Dec-16 5680 ROMULO ROMEO SISON Br. Res. No. 34 dtd. March 3, 2015 3-Mar-15 31-Dec-17 5854 RONALD ALLAN ELUMBARING FABIAN Br. Res. No. 101 dtd. July 14, 2015 8-Jul-15 31-Dec-17 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 Page 301 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of August 2, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS REFERENCE (BR NO. / DATE) VALIDITY From REMARKS To 5994 RONALD DIMACULANGAN MOJADO Br. Res. No. 233 dtd. December 4, 2015 4-Dec-15 31-Dec-17 5988 RONALD LIWAG REYES Br. Res. No. 214 dtd. December 1, 2015 1-Dec-15 31-Dec-17 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 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 5652 RONALDO MANGLALLAN SANTIAGO Br. Res. No. 18 dtd. February 2, 2015 2-Feb-15 31-Dec-17 5555 RONALDO HERNANDEZ DOTE Page 302 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of August 2, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS REFERENCE (BR NO. / DATE) VALIDITY From REMARKS To 1267 RONALDO MONTENEGRO GRUYAL Bd. Res. No. 199 dtd. Oct. 29, 2013 1-Jan-14 31-Dec-16 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 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 Page 303 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of August 2, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS REFERENCE (BR NO. / DATE) VALIDITY From REMARKS To 0454 RONNIE LAO SARCENO Bd. Res. No. 82 dtd. April 16, 2013 1-Jan-13 31-Dec-16 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 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 2669 ROSA ROSSINI LACHICA TUBIG Bd Res. No. 90 dtd. Mar. 31, 2016 31-Mar-16 31-Dec-18 Br. Res. No. 95 dtd. July 8, 2015 8-Jul-15 31-Dec-17 Bd. Res. No. 315 dtd. Dec. 27, 2013 1-Jan-14 31-Dec-16 5832 ROSA TOLENTINO EDADES 3802 ROSALIE BELTRAN UNAY Page 304 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of August 2, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS REFERENCE (BR NO. / DATE) VALIDITY From REMARKS To 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 2089 ROSALIE H. GABRIEL Bd. Res. No. 270 dtd. Dec. 28, 2015 1-Jan-16 31-Dec-18 1489 ROSALINA ATIENZA CASTILLO Bd. Res. No. 153 dtd. Sept. 9, 2013 1-Jan-14 31-Dec-16 ROSALINA CASTILLO IRINEO formerly ROSALINA 0533 PADILLA CASTILLO Bd. Res. No. 97 dtd. April 12, 2016 12-Apr-16 31-Dec-18 1631 ROSALINA MARTINEZ REALUBIT Bd. Res. No. 17 dtd. Feb. 2, 2015 2-Feb-15 31-Dec-17 1044 ROSALINA RESIDE-PANGILINAN Bd. Res. No. 17 dtd. Feb. 2, 2015 2-Feb-15 31-Dec-17 5761 ROSALIE ESTOLE BALHAG Page 305 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of August 2, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS 5699 ROSALINA U. BASCAO REFERENCE (BR NO. / DATE) VALIDITY From REMARKS To Br. Res. No. 34(A) dtd. March 3, 2015 3-Mar-15 31-Dec-17 1970 ROSALINDA PARUNGAO DE LEON Bd. Res. No. 29 dtd. Dec. 19, 2014 1-Jan-15 31-Dec-17 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 2217 ROSALINDA DC. MAGNO Bd. Res. No. 133 dtd. June 7, 2016 7-Jun-16 31-Dec-18 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 Page 306 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of August 2, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS REFERENCE (BR NO. / DATE) VALIDITY From REMARKS To 2613 ROSALINDA U. BANTOC Bd. Res. No. 62 dtd. Feb. 19, 2016 19-Feb-16 31-Dec-18 0312 ROSALYN S. BALLEBAS Bd. Res. No. 199 dtd. November 2, 2015 1-Jan-16 31-Dec-18 5033 ROSAMARIA S. TORREJANO Bd. Res. No. 34 dtd. March 3, 2015 3-Mar-15 31-Dec-17 6245 ROSANNA BRUSELAS TORALLO Br. Res. No. 188 dtd. July 7, 2016 07-Jul-16 31-Dec-18 13-Aug-14 31-Dec-16 8-Jul-15 31-Dec-17 2255 ROSANNA MALINAO LUSTRE Bd. Res. No. 08 dtd. August 13, 2014 4000 ROSARIO A. CHUA Bd. Res. No. 75 dtd. July 8, 2015 1247 ROSARIO C. LOPEZ Bd. Res. No. 289 dtd. Dec. 23, 2013 1-Jan-14 31-Dec-16 2436 ROSARIO D. CALVENTO - DASIG Bd. Res. No. 41 dtd. Dec. 19, 2014 1-Jan-15 31-Dec-17 Page 307 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of August 2, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS 5906 ROSARIO D. LOPEZ REFERENCE (BR NO. / DATE) VALIDITY From REMARKS To Br. Res. No. 138 dtd. August 14, 2015 14-Aug-15 31-Dec-17 Bd. Res. No. 162 dtd. Sept. 17, 2015 1-Jan-16 31-Dec-18 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 0803 ROSARIO VILLANUEVA BERNARDINO Bd. Res. No. 190 dtd. Oct. 14, 2015 1-Jan-16 31-Dec-18 0255 ROSE EVELYN BANQUERIGO LUMBOS 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 2627 ROSARIO HERNANDEZ GAN 4882 ROSARIO MAGDALENA RUBIN ALVAREZ Page 308 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of August 2, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS REFERENCE (BR NO. / DATE) VALIDITY From REMARKS To 5219 ROSE MARIE SANGA NACPIL Bd. Res. No. 225 dtd. Dec. 1, 2015 1-Jan-16 31-Dec-18 4966 ROSEBELLE O. FORBES Bd. Res. No. 340 dtd. Dec. 27, 2013 1-Jan-14 31-Dec-16 5841 ROSELLE FULINARA YGLESIAS 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 3326 ROSEMARIE NICOLAS MORATO Bd. Res. No. 269 dtd. Dec. 28, 2015 1-Jan-16 31-Dec-18 4551 ROSEMARIE SOLANO ZAFE Bd. Res. No. 55 dtd. Dec. 29, 2014 1-Jan-15 31-Dec-17 0535 ROSELYN TUMULAC CHUA Page 309 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of August 2, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS REFERENCE (BR NO. / DATE) VALIDITY From REMARKS To 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 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 310 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of August 2, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS REFERENCE (BR NO. / DATE) VALIDITY From REMARKS To 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 Bd. Res. No. 23 dtd. Dec. 19, 2014 19-Dec-14 31-Dec-16 Bd. Res. No. 146 dtd. August 17, 2015 17-Aug-15 31-Dec-17 4-Mar-15 31-Dec-17 5556 ROSYLYN LEDESMA RAMIREZ 4384 ROVELYN QUITORIANO OLAYA 5684 ROVILYN FERRANCULLO LERIA Br. Res. No. 36 dtd. March 4, 2015 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 Bd. Res. No. 220 dtd. Dec. 1, 2015 1-Jan-16 31-Dec-18 2523 ROWENA MONTEMAYOR BARONGAN Page 311 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of August 2, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS REFERENCE (BR NO. / DATE) VALIDITY From REMARKS To 0340 ROWENA ASBAN REYES Bd. Res. No. 228 dtd. Dec. 1, 2015 1-Jan-16 31-Dec-18 4114 ROWENA B. PAG-ONG TABADA Bd. Res. No. 240 dtd. Dec. 4, 2015 4-Dec-15 31-Dec-17 5697 ROWENA C. CLEMENTE Br. Res. No. 34(A) dtd. March 3, 2015 3-Mar-15 31-Dec-17 6227 ROWENA DELA CRUZ BAUTISTA Br. Res. No. 155 dtd. July 4, 2016 4-Jul-16 31-Dec-18 6021 ROWENA GARCIA MALLARI Br. Res. No. 07 dtd. Feb. 9, 2016 9-Feb-16 31-Dec-18 3951 ROWENA R. DE CHAVEZ Bd. Res. No. 09 dtd. Feb. 2, 2015 2-Feb-15 31-Dec-17 3580 ROWENA SERNA PACRIS Bd Res. No. 163 dtd. Sept. 17, 2015 1-Jan-16 31-Dec-18 4-Mar-15 31-Dec-17 5709 ROWENA SUZETTE RHODA MACHICA SALAMIDA Br. Res. No. 41 (C) dtd. March 4, 2015 Page 312 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of August 2, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS REFERENCE (BR NO. / DATE) 6070 ROWENA TORILLAS NACARIO Br. Res. No. 36 dtd. Feb. 9, 2016 5539 ROXAN VILLACES LABUGUEN VALIDITY From REMARKS To 9-Feb-16 31-Dec-18 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 Bd. Res. No. 34 dtd. December 19, 2014 1-Jan-15 31-Dec-17 5765 ROY M. CASTAÑERAS Br. Res. No. 87 dtd. July 8, 2015 8-Jul-15 31-Dec-17 5272 ROZELYN RAZO CAMIQUE 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 1931 ROY LEONOR PEÑAFLORIDA 0017 RP MAQUILING & COMPANY Page 313 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of August 2, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS 5557 RUBEN BLONES CIA REFERENCE (BR NO. / DATE) VALIDITY From REMARKS To 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 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 Page 314 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of August 2, 2016 APPROVAL REG. NO. 0643 NAME OF FIRM / PARTNERSHIPS RUBY C. CHUA REFERENCE (BR NO. / DATE) VALIDITY From REMARKS To (Formerly: RUBY 1-Jan-16 31-Dec-18 Bd. Res. No. 67 dtd. July 8, 2015 8-Jul-15 31-Dec-17 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 T. CHU) 4370 RUBY D. LORDAN Bd. Res. No. 155 dtd. August 24, 2015 2411 RUBYLYN ORTEGA REYES Bd. Res. No. 203 dtd. November 2, 2015 1-Jan-16 31-Dec-18 2524 RUDY FONTANILLA SOMBRITO Bd. Res. No. 70 dtd. July 8, 2015 8-Jul-15 31-Dec-17 9-Feb-16 31-Dec-18 5253 RUEL RYAN ORTIZ JULIAN Bd. Res. No. 25 dtd. February 9, 2016 Page 315 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of August 2, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS REFERENCE (BR NO. / DATE) 4371 RUEL TIBAYAN RAMOS Bd. Res. No. 09 dtd. August 13, 2014 0791 RUFINA P. OFRIN Bd. Res. No. 09 dtd. Feb. 9, 2016 1214 RUFINO A. MANZANO VALIDITY From REMARKS To 1-Jan-15 31-Dec-17 09-Feb-16 31-Dec-18 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 1423 RUFINO OMAÑA BANGI Bd. Res. No. 173 dtd. Sept. 21, 2015 21-Sep-15 31-Dec-17 1409 RUFO R. MENDOZA Bd. Res. No. 150 dtd. July 4, 2016 1-Jan-17 31-Dec-19 0027 RUPERTO GUEVARRA ABULENCIA Bd. Res. No. 190 dtd. Oct. 14, 2015 1-Jan-16 31-Dec-18 0490 RUSSELL ALINDOGAN FERRER Bd. Res. No. 196 dtd. November 2, 2015 1-Jan-16 31-Dec-18 Page 316 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of August 2, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS REFERENCE (BR NO. / DATE) VALIDITY From REMARKS To 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 5632 RUTHCHEL CLAUDIO ALMERIA Br. Res. No. 16 dtd. February 2, 2015 2-Feb-15 31-Dec-17 6183 RUTHIE SY JUANSON Br. Res. No. 128 dtd. June 6, 2016 6-Jun-16 31-Dec-18 5700 RYAN CIDRO SALVADOR Br. Res. No. 34(A) dtd. March 3, 2015 3-Mar-15 31-Dec-17 Bd. Res. No. 67 dtd. July 8, 2015 1-Jan-16 31-Dec-18 4694 RYAN KHARL MANTILLA ALEJANDRE Page 317 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of August 2, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS REFERENCE (BR NO. / DATE) VALIDITY From REMARKS To 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 0918 S. CABRAL, N. MAGNAYE & CO. Bd. Res. No. 238 dtd. Noct. 29, 2013 1-Jan-14 31-Dec-16 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 0717 SABRINA FIGUEROA RONQUILLO Bd. Res. No. 177 dtd. October 13, 2015 1-Jan-16 31-Dec-18 SALDIVAR LEMSIC & CO. ( Formerly: BUCTOLAN 2462 SALDIVAR LEMSIC AND COMPANY) Bd. Res. No. 99 dtd. July 14, 2015 14-Jul-15 31-Dec-17 0810 SABINO R. DAPAT & CO. (Formerly: SRD & CO.) Page 318 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of August 2, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS REFERENCE (BR NO. / DATE) VALIDITY From 5715 SALISE SORRERA-TY PARTNERS & ASSOCIATES Br. Res. No. 56 dtd. July 8, 2015 REMARKS To 8-Jul-15 31-Dec-17 Br. Res. No. 27 dtd. February 18, 2015 18-Feb-15 31-Dec-17 0588 SALOME GONZAGA DE LOS SANTOS Bd. Res. No. 144 dtd. August 17. 2015 1-Jan-16 31-Dec-18 4218 SALVACION FIDELINO SUBIAGA Bd. Res. No. 208 dtd. Oct. 29, 2013 1-Jan-14 31-Dec-16 1972 SALVACION M. DANAO 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 Bd Res. No. 04 dtd. Jan. 27, 2016 26-Jan-16 31-Dec-18 Bd. Res. No. 116 dtd. July 24, 2015 24-Jul-15 31-Dec-17 5664 SALLY PASCUA PABELLO 5427 SALVACION S. TARRAYA 2932 SALVADOR BALANON MARQUEZ 5129 SALVADOR HAYAGAN GRAJO, JR. Page 319 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of August 2, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS 2848 SALVADOR INSAS PABLO REFERENCE (BR NO. / DATE) VALIDITY From REMARKS To Bd Res. No. 173 dtd. Sept. 21, 2015 1-Jan-16 31-Dec-18 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 5716 SALVIO-LEONIDA PANGANIBAN & CO. Br. Res. No. 56 dtd. July 8, 2015 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 Page 320 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of August 2, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS REFERENCE (BR NO. / DATE) VALIDITY From REMARKS To 5872 SAMUEL BAYETA OJOYLAN, JR. Br. Res. No. 123 dtd. July 31, 2015 24-Jul-15 31-Dec-17 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 0233 SAN BUENAVENTURA & CO. Bd. Res. No. 351 dtd. Dec. 27, 2013 1-Jan-14 31-Dec-16 11-Feb-16 31-Dec-18 SANCHEZ MANUCUM & CO. ( 2977 Formerly : SANCHEZ MANUCUM LAYSON & CO. ) Bd. Res. No. 45 dtd. Feb. 11, 2016 1579 SANCHEZ, LLENOS & ASSOCIATES Bd. Res. No. 122 dtd. August 28, 2013 1-Jan-14 31-Dec-16 0073 SANTIAGO GONZALES LEE, JR. Bd. Res. No. 11 dtd. Feb. 2, 2015 2-Feb-15 31-Dec-17 Bd. Res. No. 76 dtd. Mar. 28, 2016 28-Mar-16 31-Dec-18 5190 SANTINA BAUTISTA MINA Page 321 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of August 2, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS REFERENCE (BR NO. / DATE) 1518 SANTOS BEN M. DE PERALTA Bd. Res. No. 07 dtd. August 13, 2014 4705 SANTOS VERDE SAN JUAN & ASSOCIATES VALIDITY From REMARKS To 13-Aug-14 31-Dec-16 Bd. Res. No. 250 dtd. Dec. 14, 2015 1-Jan-16 31-Dec-18 Bd. Res. No. 197 dtd. November 2, 2015 1-Jan-16 31-Dec-18 Bd. Res. No. 163 dtd. Sept. 17, 2015 1-Jan-16 31-Dec-18 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 1215 SEIDINA J. SANTOS Bd. Res. No. 325 dtd. Dec. 27, 2013 1-Jan-14 31-Dec-16 2024 SELECIOS, BAUTISTA & ASSOCIATES Bd. Res. No. 03 dtd. August 13, 2014 13-Aug-14 31-Dec-16 4846 SARAH LACSON SIGUE 2654 SATURNINO GOTICO CONDE 6040 SCHWENDI SAMSON FAJARDO Page 322 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of August 2, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS REFERENCE (BR NO. / DATE) VALIDITY From REMARKS To 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 Bd Res. No. 200 dtd. November 2, 2015 1-Jan-16 31-Dec-18 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 5968 SHEENA MARIE SAMSON DELA CRUZ Br. Res. No. 183 dtd. October 14, 2015 14-Oct-15 31-Dec-17 5202 SHEILA MARIE A. DY TIOCO Bd. Res. No. 11 dtd. February 2, 2015 2-Feb-15 31-Dec-17 5839 SERGIO BRAGA BAINCO 2965 SEVERINO LAO LAYCO Page 323 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of August 2, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS REFERENCE (BR NO. / DATE) VALIDITY From REMARKS To 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 4672 SHERILYN CUTAD LIGUTOM Bd. Res. No. 230 dtd. December 1, 2015 1-Jan-16 31-Dec-18 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 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, 2016 6-Jun-16 31-Dec-18 Page 324 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of August 2, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS REFERENCE (BR NO. / DATE) 5301 SHERWYNN LAURENCE L. SAY VALIDITY From REMARKS To Bd. Res. No. 228 dtd. Dec. 1, 2015 1-Jan-16 31-Dec-18 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 5474 SHIELLA MARIE MENDOZA VILLANUEVA Bd. Res. No. 2297 dtd. Dec. 1, 2015 1-Jan-16 31-Dec-18 6208 SHIRLEY ABRIGO LIM HONG Br. Res. No. 152 dtd. July 4, 2016 4-Jul-16 31-Dec-18 Bd. Res. No. 189 dtd. Oct. 29, 2013 1-Jan-14 31-Dec-16 Br. Res. No. 187 dtd. July 7, 2016 07-Jul-16 31-Dec-18 Bd. Res. No. 201 dtd OCT. 29, 2013 1-Jan-14 31-Dec-16 0906 SHERYL LOU B. MOSTAZA 5180 SHERYL PADUA BULACLAC Formerly: SHERYL BORTANOG PADUA) 4271 SHIRLEY ANN VILLEGAS NAVAL 6243 SHIRLEY CAPARAS MEDINA 3859 SHIRLEY E. VERGEL DE DIOS ( Page 325 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of August 2, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS REFERENCE (BR NO. / DATE) VALIDITY From REMARKS To 3132 SHIRLEY G. SADORNAS Bd Res. No. 200 dtd. November 2, 2015 1-Jan-16 31-Dec-18 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 17-Aug-15 31-Dec-17 5926 SIMON ILAGAN AGUILON Br. Res. No. 147 dtd. August 17, 2015 Page 326 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of August 2, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS 3279 SISENIA B. CHIN REFERENCE (BR NO. / DATE) VALIDITY From Bd Res. No. 09 dtd. Feb.9, 2016 REMARKS To 9-Feb-16 31-Dec-18 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 31-Dec-17 No. 181 Dated October 14, 2015 1654 SIXTA C. LIM Bd. Res. No. 08 dtd. Feb. 2, 2015 2-Feb-15 31-Dec-17 0348 SOCORRO BARRAQUIA CALDOZO Bd. Res. No. 204 dtd. November 2, 2015 1-Jan-16 31-Dec-18 1124 SOCORRO BICOL TAMAYO Bd. Res. No. 204 dtd. Oct. 29, 2013 1-Jan-14 31-Dec-16 3747 SOFIO ILAGAN GONZALVO Bd. Res. No. 50 dtd. Dec. 29, 2014 1-Jan-15 31-Dec-17 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 Page 327 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of August 2, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS REFERENCE (BR NO. / DATE) VALIDITY From REMARKS To 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 0666 SONNY SIMPLICIANO BONILLA Bd. Res. No. 228 dtd. Dec. 1, 2015 1-Jan-16 31-Dec-18 0665 SOTERO QUEJARDO TRINIDAD Bd. Res. No. 97 dtd. Apr. 12, 2016 1-Jan-17 31-Dec-19 1-Jan-14 Addnt'l Partner ELTON GEROBISE MONTECILLO Bd. Res. 242 dated OCT. 31-Dec-16 29, 2013 0144 STA. ANA, RIVERA & CO. 5964 STEPHEN PAUL SANZ ESCAÑO Bd. Res. No. 242 dtd. Oct. 29, 2013 Br. Res. No. 178 dtd. October 13, 2015 13-Oct-15 31-Dec-17 2276 STEPHEN UY QUE Bd. Res. No. 34 dtd. March 3, 2015 3-Mar-15 31-Dec-17 3178 SUCYLIN F. VERO Bd Res. No. 197 dtd. November 2, 2015 1-Jan-16 31-Dec-18 Page 328 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of August 2, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS REFERENCE (BR NO. / DATE) 1795 SUE LYNN L. JOLINGAN Bd. Res. No. 63 dtd. Feb. 19, 2016 2576 SUNNY JOSE T. FREVALDO VALIDITY From REMARKS To 19-Feb-16 31-Dec-18 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 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 2187 SUSAN CARAYUGAN CHEBAT-EVANGELISTA Bd. Res. No. 05 dtd. Jan. 26, 2015 26-Jan-15 31-Dec-17 5243 SUSAN FLORES SAURA Bd. Res. No. 223 dtd. Dec. 1, 2015 1-Jan-16 31-Dec-18 5670 SUSAN L. BANDOLIN Br. Res. No. 28 dtd. February 18, 2015 18-Feb-15 31-Dec-17 Page 329 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of August 2, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS REFERENCE (BR NO. / DATE) VALIDITY From REMARKS To 3803 SUSAN L. CABAIS Bd. Res. No. 169 dtd. Sept. 27, 2013 1-Jan-14 31-Dec-16 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 3364 SUSAN SORIANO-VIRAY Bd Res. No. 188 dtd. Oct. 14, 2015 1-Jan-16 31-Dec-18 2853 SUSAN VILLARAMA CRUZ Bd Res. No. 77 dtd. Mar. 28, 2016 28-Mar-16 31-Dec-18 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 Page 330 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of August 2, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS REFERENCE (BR NO. / DATE) VALIDITY From REMARKS To 3005 SUSANA C. ROSANA Bd Res. No. 155 dtd. August 24, 2015 1-Jan-16 31-Dec-18 1089 SUSANA D. CARLOS Bd. Res. No.220 dtd. Oct. 29, 2013 1-Jan-14 31-Dec-16 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 Page 331 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of August 2, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS 2189 SYLVIA G. DELA CRUZ REFERENCE (BR NO. / DATE) VALIDITY From To 5-May-16 31-Dec-18 8-Jul-15 31-Dec-17 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 5807 SYLVIA R. CASTILLO 1326 TABTAB, TABTAB & CO. Bd. Res. No. 117 dtd. May 5, 2016 REMARKS Br. Res. No. 92 dtd. July 8, 2015 Page 332 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of August 2, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS 0887 TARDECILLA VERDOLAGA & CO. REFERENCE (BR NO. / DATE) VALIDITY From REMARKS To Additional Partner: EDYNEIL NICOLAS CABAÑERO Bd. Res. 31 dated Feb. 18, 31-Dec-17 2015 Bd. Res. No. 32 dtd. Feb. 18, 2015 18-Feb-15 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, 2016 6-Jun-16 31-Dec-18 Bd. Res. No. 149 dtd. Sept. 9, 2013 1-Jan-14 31-Dec-16 5863 TEODORICO V. PINLAC Br. Res. No. 102 dtd. July 14, 2015 8-Jul-15 31-Dec-17 4520 TEODORO M. PESQUIRA Bd. Res. No. 44 dtd. March 11, 2015 11-Mar-15 31-Dec-17 5593 TEODORO SANTAMARIA CANLAS & CO. Bd. Res. No. 42 dtd. Dec. 19, 2014 19-Dec-14 31-Dec-16 5842 TEODULFO FELIX VELASCO, JR. Br. Res. No. 97 dtd. July 8, 2015 8-Jul-15 31-Dec-17 4049 TEODORA J. VALERA Page 333 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of August 2, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS REFERENCE (BR NO. / DATE) VALIDITY From REMARKS To 0395 TEOFILO M. LOMBOY Bd. Res. 78 dtd. July 8, 2015 1-Jan-16 31-Dec-18 2419 TERESITA ADALEM SY 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 1235 TERESITA B. BAÑEZ Bd. Res. No. 57 dtd. Feb. 19, 2016 1-Jan-17 31-Dec-19 2257 TERESITA B. VILLENA Bd. Res. No. 20 dtd. December 20, 2014 1-Jan-15 31-Dec-17 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 5463 TERESITA AMIO PELEJO Page 334 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of August 2, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS REFERENCE (BR NO. / DATE) VALIDITY From Bd. Res. No. 18 dtd. December 12, 2014 5543 TERESITA D. ELE REMARKS To 12-Dec-14 31-Dec-16 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 1067 TERESITA LUCERO ROMERO Bd. Res. No. 194 dtd. Oct. 29, 2013 1-Jan-14 31-Dec-16 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 TERESITA M. CRUZ 1986 TERESITA S. MIRANDA) (Formerly: Page 335 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of August 2, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS 5750 TERESITA MANAOIS BAYOT 0440 TERESITA MILAN TAPALES 5691 TERRENCE LEIF FAGYAN FANGASAN REFERENCE (BR NO. / DATE) VALIDITY From Br. Res. No. 85 dtd. July 8, 2015 REMARKS To 8-Jul-15 31-Dec-17 Bd. Res. No. 201 dtd. November 2, 2015 1-Jan-16 31-Dec-18 Br. Res. No. 48 dtd. March 12, 2015 12-Mar-15 31-Dec-17 3636 TESSIE DAGANDAN MAGALLANES Bd Res. No. 08 dtd. Feb. 2, 2015 2-Feb-15 31-Dec-17 1641 TESSIE UY TABORA Bd. Res. No. 215 dtd. Oct. 29, 2013 1-Jan-14 31-Dec-16 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 Page 336 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of August 2, 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 337 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of August 2, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS REFERENCE (BR NO. / DATE) 5575 THEODORE C. MARTIN Bd. Res. No. 25 dtd. Dec. 19, 2014 5701 THERESITA P. MAOG VALIDITY From REMARKS To 19-Dec-14 31-Dec-16 Br. Res. No. 34(A) dtd. March 3, 2015 3-Mar-15 31-Dec-17 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 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 0287 TIBAYAN SANTOS MAGPANTAY AND COMPANY (Formerly: DY GO AND COMPANY ) Page 338 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of August 2, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS 4086 TITO CARCUEBA FUENTES, JR. REFERENCE (BR NO. / DATE) VALIDITY From Bd. Res. No. 362 dtd. Dec. 27, 2013 REMARKS To 1-Jan-14 31-Dec-16 11-Feb-16 31-Dec-18 6074 TOLENTINO-KO PARTNERS & CO. Br. Res. No. 42 dtd. Feb. 11, 2016 4895 TOLOMEO D. LIGUTAN Bd. Res. No. 340 dtd. Dec. 27, 2013 1-Jan-14 31-Dec-16 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 5681 TOMMY T. ALMONTE Br. Res. No. 34 dtd. March 3, 2015 3-Mar-15 31-Dec-17 4739 TORADIO R. 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 Page 339 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of August 2, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS 5712 TRICIA CASTAÑEDA VILORIA REFERENCE (BR NO. / DATE) VALIDITY From REMARKS To 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 Br. Res. No. 67 dtd. Feb. 26, 2016 26-Feb-16 31-Dec-18 Bd. Res. No. 156 dtd. August 24, 2015 1-Jan-16 31-Dec-18 5657 TRIPLE MATUGUINAS GEMPESAW Br. Res. No. 23 dtd. February 4, 2015 4-Feb-15 31-Dec-17 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 1987 URBANO RAGIL RABENA Bd. Res. No. 55 dtd. Dec. 29, 2014 1-Jan-15 31-Dec-17 4087 TRINIDAD ARCILLA ASOUAN 6093 TRINIDAD CABAZARES MADRONERO 0028 TRINIDAD L. SEE Page 340 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of August 2, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS 2638 URSULITA B. VILLAVERDE REFERENCE (BR NO. / DATE) VALIDITY From Bd. Res. No. 61 dtd. Feb. 19, 2016 19-Feb-16 REMARKS To 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 Resolution No. 118 dated July 31-Dec-18 24, 2015 1596 V. T. VILLAMALA & ASSOCIATES 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 2883 VALENBERT CAYOWET JUAN Bd Res. No. 228 dtd. December 1, 2015 1-Jan-16 31-Dec-18 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 0314 VALDES, ABAD AND CAMPANY (Formerly: CARLOS J. VALDEZ & ASSOCIATES) Page 341 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of August 2, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS REFERENCE (BR NO. / DATE) VALIDITY From REMARKS To 4395 VANESSA MORALES SURINGA Bd. Res. No. 21 dtd. December 19, 2014 1-Jan-15 31-Dec-17 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 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 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 Page 342 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of August 2, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS 5244 VERNA BUENAVISTA PESPIS REFERENCE (BR NO. / DATE) VALIDITY From REMARKS To Bd. Res. No. 193 dtd. August 2, 2016 2-Aug-16 31-Dec-18 Bd Res. No. 269 dtd. Dec. 28, 2015 1-Jan-16 31-Dec-18 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 2722 VICENTE CHUA LIM Bd. Res. No.196 dtd. November 2, 2015 1-Jan-16 31-Dec-18 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 3473 VERONICA A. JIMENEA Page 343 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of August 2, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS 1848 VICENTE M. MAGBOO, JR. REFERENCE (BR NO. / DATE) VALIDITY From Bd. Res. No. 289 dtd. Dec. 23, 2013 REMARKS To 1-Jan-14 31-Dec-16 6215 VICENTE QUIBUYEN QUINTOS, JR. Br. Res. No. 153 dtd. July 4, 2016 4-Jul-16 31-Dec-18 5779 VICENTE VELUZ BLAZA, II 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 Bd. Res. No. 150 dtd. July 4, 2016 04-Jul-16 31-Dec-18 4040 VICKY M. MORENO 0297 VICTOR LU CHIU Page 344 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of August 2, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS REFERENCE (BR NO. / DATE) VALIDITY From REMARKS To 2037 VICTOR PIMENTEL DUJON Bd. Res. No. 60 dtd. December 29, 2014 1-Jan-15 31-Dec-17 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 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 6027 VICTORIA E. LOGDAT Br. Res. No. 29 dtd. Feb. 9, 2016 9-Feb-16 31-Dec-18 5380 VICTORIA MALUENDA MOZO Bd. Res. No. 110 dtd. Apr. 15, 2016 15-Apr-16 31-Dec-18 Bd. Res. No. 121 dtd. July 24, 2015 1-Jan-16 31-Dec-18 0848 VICTORIA P. GATMAITAN Page 345 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of August 2, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS REFERENCE (BR NO. / DATE) VALIDITY From REMARKS To 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 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 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 Page 346 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of August 2, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS 2327 VILMA L. ALDEA REFERENCE (BR NO. / DATE) VALIDITY From REMARKS To Bd. Res. No. 229 dtd. Dec. 1, 2015 1-Jan-16 31-Dec-18 5692 VILMA S. DOMINGO Br. Res. No. 48 dtd. March 12, 2015 12-Mar-15 31-Dec-17 6106 VIOLETA ALACAPA SUMULAT Br. Res. No. 72 dtd. Mar. 28, 2016 28-Mar-16 31-Dec-18 0952 VIOLETA AVENDAÑO BARREDO Bd. Res. No. 151 dtd. Sept. 9, 2013 1-Jan-14 31-Dec-16 2038 FLORES ESTANISLAO) Bd. Res. No. 09 dtd. Feb. 2, 2015 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 2258 VIOLETA M. VALINO Bd. Res. No. 11 dtd. Feb. 2, 2015 2-Feb-15 31-Dec-17 VIOLETA ESTANISLAO TESORIO ( Formerly: VIOLETA Page 347 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of August 2, 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 11-Aug-15 31-Dec-17 5886 VIRENIA AGUJAR SASING Br. Res. No. 127 dtd. August 11, 2015 2806 VIRGILIA ELEVERA BAURA Bd Res. No. 63 dtd. Dec. 29, 2014 1-Jan-15 31-Dec-17 4914 VIRGILIO FEDERI AGUNOD Bd. Res. No. 110 dtd. Apr. 15, 2016 1-Jan-17 31-Dec-19 0136 VIRGILIO R. SANTOS & CO. Bd. Res. No. 161 dtd. Sept. 27, 2013 1-Jan-14 31-Dec-16 2538 VIRGILIO TRINIDAD ONG Bd. Res. No. 46 dtd. Dec. 29, 2014 1-Jan-15 31-Dec-17 0792 VIRGINIA BARENG PACRIS Bd. Res. No. 77 dtd. July 8, 2015 8-Jul-15 31-Dec-17 Page 348 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of August 2, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS REFERENCE (BR NO. / DATE) VALIDITY From REMARKS To 2345 VIRGINIA A. ALDERETE Bd. Res. No. 50 dtd. Dec. 29, 2014 1-Jan-15 31-Dec-17 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 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 3571 VIRGINIA NEIZ-CACAS Bd Res. No. 319 dtd. Dec. 27, 2013 1-Jan-14 31-Dec-16 4292 VIRGINIA Q. NOLLAN Bd. Res. No. 284 dtd. Dec. 23, 2013 1-Jan-14 31-Dec-16 Page 349 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of August 2, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS REFERENCE (BR NO. / DATE) VALIDITY From REMARKS To 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 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 Page 350 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of August 2, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS 4576 VISMINDA M. TUBOG REFERENCE (BR NO. / DATE) VALIDITY From REMARKS To 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 5342 VIVIEN P. MEJOS-KEMPIS Bd. Res. No. 201 dtd. November 2, 2015 1-Jan-16 31-Dec-18 4827 VLADIMIR LEGASPI DAMIAN Bd. Res. No. 146 dtd. August 17, 2015 1-Jan-16 31-Dec-18 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 Page 351 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of August 2, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS 0362 WAN MARGARET L. NONATO REFERENCE (BR NO. / DATE) VALIDITY From To 1-Jan-16 31-Dec-18 Br. Res. No. 129 dtd. August 11, 2015 11-Aug-15 31-Dec-17 1815 WARLITO MIGUEL CARILLO Bd. Res. No. 127 dtd. August 28, 2013 1-Jan-14 31-Dec-16 2123 WEDNESDAY REYES MENDOZA Bd. Res. No. 77 dtd. July 8, 2015 8-Jul-15 31-Dec-17 3161 WELLINGTON ZAMUDIO BALTAZAR 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 Bd. Res. No. 202 dtd. Oct. 29, 2013 1-Jan-14 31-Dec-16 Br. Res. No. 127 dtd. June 6, 2016 6-Jun-16 31-Dec-18 5902 WARLEY LIGADA CONCEPCION 5814 WEMIE DE LEON CERVAS 0482 WENDELL BRIONES REYES 6174 WHENA PLANA AGO Bd. Res. No. 237 dtd. Dec. 4, 2015 REMARKS Page 352 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of August 2, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS REFERENCE (BR NO. / DATE) VALIDITY From REMARKS To 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 3192 WILFREDO FRANCISCO VIDAL Bd Res. No. 132 dtd. August 11, 2015 1-Jan-16 31-Dec-18 4944 WILFREDO GICALE SIGUE Bd. Res. No. 08 dtd. Feb. 2, 2015 2-Feb-15 31-Dec-17 5849 WILFREDO OANDASAN RIMANDO 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 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. 190 dtd. July 7, 2016 7-Jul-16 31-Dec-18 Page 353 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of August 2, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS REFERENCE (BR NO. / DATE) 3767 WILFREDO ROBELLOS PERALTA Bd. Res. No. 17 dtd. Feb. 2, 2015 2995 WILFREDO V. DE JESUS VALIDITY From REMARKS To 2-Feb-15 31-Dec-17 Bd. Res. No. 110 dtd. Apr. 15, 2016 15-Apr-16 31-Dec-18 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 Br. Res. No. 170 dtd. September 21, 2015 21-Sep-15 31-Dec-17 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 19-Dec-14 31-Dec-16 5952 WILHEFORTES RAMIREZ LIM 5577 WILLIAM BARJA BALTAZAR Bd. Res. No. 25 dtd. Dec. 19, 2014 Page 354 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of August 2, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS REFERENCE (BR NO. / DATE) VALIDITY From REMARKS To 1927 WILLIAM CO BAUTISTA Bd. Res. No. 01 dtd. Jan. 26, 2015 26-Jan-15 31-Dec-17 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 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. 1655 WILLIAMITA SIA VILLAVELEZ 5815 WILLY AZUL GALLEGO Br. Res. No. 93 dtd. July 8, 2015 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 Page 355 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of August 2, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS 1070 WILMA FABILLAR CARREDO REFERENCE (BR NO. / DATE) VALIDITY From REMARKS To Bd. Res. No. 190 dtd. July 7, 2016 1-Jan-17 31-Dec-19 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 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 5227 WILMA S. GARCIA Page 356 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of August 2, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS REFERENCE (BR NO. / DATE) VALIDITY From REMARKS To 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 1413 YAP & ASSOCIATES Bd. Res. No. 349 dtd. Dec. 27, 2013 1-Jan-14 31-Dec-16 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 5869 YOLANDA A. DEDUQUE Page 357 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of August 2, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS 3067 YOLANDA J. NARVASA REFERENCE (BR NO. / DATE) VALIDITY From REMARKS To Bd Res. No. 04 dtd. Jan. 27, 2016 27-Jan-16 31-Dec-18 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 3148 YOLANDA M. TOLENTINO Bd. Res. No. 271 dtd. Dec. 28, 2015 1-Jan-16 31-Dec-18 1047 YOLANDA PEREZ HIZON Bd. Res. No. 152 dtd. Sept. 9, 2013 1-Jan-14 31-Dec-16 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 1353 YOLITO FABONAN FABREGAS Bd. Res. No. 248 dtd. OCT. 29, 2013 1-Jan-14 31-Dec-16 Page 358 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of August 2, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS REFERENCE (BR NO. / DATE) VALIDITY From REMARKS To 6184 YSMAELA Z. PERALTA Br. Res. No. 128 dtd. June 6, 2016 6-Jun-16 31-Dec-18 4869 YVONNE E. BALDONADO Bd. Res. No. 108 dtd. June 4, 2013 1-Jan-14 31-Dec-16 4657 ZAMUDIO & OGENA 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 3892 ZENAIDA CRISTOBAL TEODORO Bd. Res. No. 51 dtd. Dec. 29, 2014 1-Jan-15 31-Dec-17 Bd. Res. No. 341 dtd. Dec. 27, 2013 1-Jan-14 31-Dec-16 Bd Res. No. 24 dtd. Feb. 9, 2016 9-Feb-16 31-Dec-18 4885 ZENAIDA D. NALUNDASAN 3483 ZENAIDA G. CALAOAGAN Page 359 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of August 2, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS REFERENCE (BR NO. / DATE) 3353 ZENAIDA L. SANTOS Bd Res. No. 205 dtd. November 2, 2015 4552 ZENAIDA M. SOSA VALIDITY From REMARKS To 1-Jan-16 31-Dec-18 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 3443 ZENAIDA RODRIGUEZ DE CASTRO Bd. Res. No. 176 dtd. Oct. 13, 2015 1-Jan-16 31-Dec-18 2700 ZENAIDA SAN PEDRO DELA CRUZ Bd. Res. No. 237 dtd. Dec. 4, 2015 1-Jan-16 31-Dec-18 1251 ZENAIDA SANTOS ALEJO Bd. Res. No. 29 dtd. December 19, 2014 1-Jan-15 31-Dec-17 3792 ZENAIDA VIRAY RAYOS - LIMBOS Bd. Res. No. 315 dtd. Dec. 27, 2013 1-Jan-14 31-Dec-16 3149 ZENITH C. CAMU Bd Res. No. 228 dtd. Dec. 1, 2015 1-Jan-16 31-Dec-18 Page 360 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of August 2, 2016 APPROVAL REG. NO. NAME OF FIRM / PARTNERSHIPS REFERENCE (BR NO. / DATE) VALIDITY From REMARKS To 4173 ZENON ADLAON TUMANDA Bd. Res. No. 338 dtd. Dec. 27, 2013 1-Jan-14 31-Dec-16 2648 ZENONA PODELINO - AVILA Bd. Res. No. 34 dtd. March 3, 2015 3-Mar-15 31-Dec-17 3883 ZOSIMA HABOC VILLARINA Bd. Res. No. 272 dtd. Dec. 18, 2013 1-Jan-14 31-Dec-16 3211 ZOSIMO DIZON MAGLANGIT, JR. Bd Res. No. 21 dtd. Feb. 9, 2016 9-Feb-16 31-Dec-18 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 Br. Res. No. 233 dtd. December 4, 2015 4-Dec-15 31-Dec-17 5995 ZYDEL BUNAG ALVAREZ Page 361
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