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LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS

IN THE PRACTICE OF PUBLIC ACCOUNTANCY


As of May 26, 2017
PREVIOUS ACCREDITATION APPROVAL
REG. NAME OF FIRM / BR. NO. EXPIRY REFERENCE VALIDITY REMARKS
NO. PARTNERSHIPS DATE DATE (BR NO. / DATE) From To

Bd. Res. No. 162 dtd. Sept. 27, Bd. Res. No. 40 dtd.
0418 2013 31-Dec-16 February 9, 2017 9-Feb-17

FARCON MAGPANTAY AND ASSOCIATES Bd. Res. No. 54 dtd. March 28, Bd. Res. No. 41(A) dtd.
2152 Formerly: FARCON YUNGCO RAZ AND ASSOCIATES 2012 31-Dec-14 March 4, 2015 4-Mar-15 31-Dec-17

Bd. Res. No. 08 dtd. Feb.


0470 JUAN ABRAHAM O. ABANDO Bd. Res. No. 157 dtd. Oct. 22, 2012 31-Dec-15 9, 2016 9-Feb-16 31-Dec-18

LARENA & CO. Bd. Res. No. 52 dtd. March 28, Bd. Res. No. 38 dtd. Dec.
0842 Formerly: TENORIO, LARENA & CO. 2012 31-Dec-14 19, 2014 1-Jan-15 31-Dec-17

Bd. Res. No. 271 dtd.


2646 MA. LOURDES REGINIO TAN Bd. Res. No. 31 dtd. Jan. 23, 2013 31-Dec-15 Dec. 28, 2015 1-Jan-16 31-Dec-18

REYES GALANG KING AND COMPANY Bd. Res. No. 57 dtd. July
0224 (Formerly: VICENTE E. REYES & COMPANY) Bd. Res. No. 15 dtd. Feb. 20, 2012 31-Dec-14 8, 2015 8-Jul-15 31-Dec-17

RODRIGUEZ, BRITANICO & CO. Bd. Res. No. 241 dtd. December Bd. Res. No. 19 dtd.
0647 ( Formerly : RODRIGUEZ, SUAN & CO.) 28, 2012 31-Dec-15 February 9, 2016 9-Feb-16 31-Dec-18

T. F. FANGASAN & CO. ( Bd. Res. No. 08 dtd. Feb.


2463 Formerly: FANGASAN & YODONG) Bd. Res. No. 31 dtd. Mar. 6, 2009 31-Dec-11 8, 2012 8-Feb-12 31-Dec-14

Bd. Res. No. ___ dtd.


1032 A. I. GUTIERREZ & ASSOCIATES Bd. Res. No. 237 dtd. Oct. 29, 2013 31-Dec-16 April 10, 2017 10-Apr-17 19-Jul-20

Page 1
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
IN THE PRACTICE OF PUBLIC ACCOUNTANCY
As of May 26, 2017
PREVIOUS ACCREDITATION APPROVAL
REG. NAME OF FIRM / BR. NO. EXPIRY REFERENCE VALIDITY REMARKS
NO. PARTNERSHIPS DATE DATE (BR NO. / DATE) From To
Bd. Res. No. 38 dtd. Dec.
2422 A. SANCHEZ, L. DAVID AND COMPANY Bd. Res. No. 97 dtd. Oct. 19, 2011 31-Dec-14 19, 2014 1-Jan-15 31-Dec-17
Bd. Res. No. 12 dtd. Jan.
1687 A. T. ABELLA & CO. Bd. Res. No. 235 dtd. Oct. 29, 2013 31-Dec-16 18, 2017 18-Jan-17 31-Dec-19

Bd. Res. No. 10 dtd. Feb.


1594 A. V. TIDOSO & CO. Bd. Res. No. 20 dtd. Feb. 20, 2012 31-Dec-14 2, 2015 2-Feb-15 31-Dec-17

A.E. JIMENEZ & COMPANY Bd. Res. No. ____ dtd.


0833 ( Formerly: SENTURIAS, JIMENEZ & COMPANY) Bd. Res. No. 243 dtd. Oct. 29, 2013 31-Dec-16 April 10, 2017 10-Apr-17 11-Nov-20

Bd. Res. No. 56 dtd. Dec.


4589 A.M. YU & ASSOCIATES Bd. Res. No. 82 dtd. Oct. 11, 2011 31-Dec-14 29, 2014 1-Jan-15 31-Dec-17

Bd. Res. No. 230 dtd. December 28, Bd. Res. No. 125 dtd.
0511 A.R. SAYSON & ASSOCIATES 2012 31-Dec-15 August 11, 2015 1-Jan-16 31-Dec-18

Bd. Res. No. 228 dtd.


5486 AARON FRANCISCO VILLARIN RECLA Bd. Res. No. 354 dtd. Dec. 27, 2013 31-Dec-15 Dec. 1, 2015 1-Jan-16 31-Dec-18

Bd. Res. No. 121 dtd.


5134 ABDUL WAHAB TANDER DISOMA Sept. 19, 2012 19-Sep-12 31-Dec-14
Br. Res. No.__ dtd. April
6856 ABEDNEGO PANGAN PELAYO 10, 2017 10-Apr-17 10-Oct-20
Bd. Res. No. 147 dtd.
0496 ABELARDO DANGLA VELASCO Bd. Res. No. 46 dtd. Sept. 4, 2007 31-Dec-09 Dec. 21, 2009 1-Jan-10 31-Dec-12

2390 ABELARDO P. ANTONIO Bd. Res. No. 60 dtd. Sept. 11, 2006 31-Dec-08

Page 2
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
IN THE PRACTICE OF PUBLIC ACCOUNTANCY
As of May 26, 2017
PREVIOUS ACCREDITATION APPROVAL
REG. NAME OF FIRM / BR. NO. EXPIRY REFERENCE VALIDITY REMARKS
NO. PARTNERSHIPS DATE DATE (BR NO. / DATE) From To
Bd. Res. No. 24 dtd. Feb.
0034 ABERCIO RODRIGUEZ ARGEL Bd. Res. No. 29 dtd. Feb. 20, 2012 31-Dec-14 4, 2015 4-Feb-15 31-Dec-17

Bd. Res. No. 219 dtd.


0649 ABNER ARNALDO TY Bd. Res. No. 180 dtd. Oct. 22, 2012 31-Dec-15 Dec. 1, 2015 1-Jan-16 31-Dec-18

Bd Res. No. 48 dtd.


2996 ABRAHAM R. CAMPO, JR. Bd Res. No. 82 dtd. Sept. 11, 2007 31-Dec-09 March 28, 2012 28-Mar-12 31-Dec-14

Bd Res. No. 87 dtd. Mar.


2456 ABRAHAM SAGCAL HIPOLITO Bd. Res. No. 42 dtd. Feb. 11, 2013 31-Dec-15 31, 2016 31-Mar-16 31-Dec-18

Br. Res. No. 207 dtd.


6824 ABRIGO MONDANO MERIN April 17, 2017 17-Apr-17 9-Apr-20
Additional Partner:
ABUEL YU VILLAR & CO. (Formerly: Bd. Res. No. 55 dtd. Feb. Ericson De Lemos
1280 JACQUELINE M. YU-VILLAR) Bd. Res. No. 18 dtd. Jan. 8, 2013 31-Dec-15 19, 2016 19-Feb-16 31-Dec-18 Tadeja under Board
Emily L. Cailes Lo -
withdrawn from the
2486 ACLAN CAILLES LO & CO. Bd. Res. No. 86 dtd. Nov. 10, 2006 31-Dec-08 partnership effective July

Bd. Res. No. 23 dtd. Mar.


2445 ACOSTA, DEL ROSARIO & ASSOCIATES Bd. Res. No. 76 dtd. Nov. 3, 2006 31-Dec-08 4, 2009 4-Mar-09 31-Dec-11

Br. Res. No. 240 dtd.


6273 ACQUILLES ASCAO LAZARO August 23, 2016 23-Aug-16 31-Dec-18

ACYATAN & CO. (Formerly : A.P. Bd. Res. No 69 dtd.


0141 ACYATAN & CO.) Bd. Res. No 161 dtd. Sept. 27, 2013 31-Dec-16 March 8, 2017 8-Mar-17 22-Mar-20

Br. Res. No. 406 dtd.


6452 ADALIA INTAL-BRINGAS November 24, 2016 24-Nov-16 31-Dec-18

Page 3
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
IN THE PRACTICE OF PUBLIC ACCOUNTANCY
As of May 26, 2017
PREVIOUS ACCREDITATION APPROVAL
REG. NAME OF FIRM / BR. NO. EXPIRY REFERENCE VALIDITY REMARKS
NO. PARTNERSHIPS DATE DATE (BR NO. / DATE) From To

Br. Res. No.__ dtd. April


6453 ADAN TAEZA DELAMIDE 10, 2017 10-Apr-17 12-Aug-20
Bd. Res. No. 02 dtd. January 8, Bd. Res. No. 162 dtd.
5207 ADELA BISQUERA BISARES 2013 31-Dec-15 Sept. 17, 2015 1-Jan-16 31-Dec-18

Bd. Res. No. 122 dtd. August 28, Bd. Res. No. 150 dtd.
4932 ADELA G. STROUD 2013 31-Dec-16 July 4, 2016 1-Jan-17 31-Dec-19

Bd. Res. No. 216 dtd. November 23, Bd. Res. No. 29 dtd.
5175 ADELAIDA DUMALE CUCHARO 2012 31-Dec-14 December 19, 2014 1-Jan-15 31-Dec-17

Bd Res. No. 116 dtd. Sept. 14, Bd Res. No. 83 dtd. April
3197 ADELAIDA G. ALEJANDRO 2007 31-Dec-09 14, 2010 14-Apr-10 31-Dec-12

ADELAIDA L. ALEJANDRINO ( Formerly:AIDA L. Bd. Res. No. 81 dtd. August 13, Bd. Res. No. 22 dtd. Feb.
0443 ALEJANDRINO) 2012 31-Dec-14 9, 2016 9-Feb-16 31-Dec-18
Bd. Res. No. 268 dtd.
2731 ADELAIDA SANTIAGO VALBUENA Bd. Res. No. 95 dtd. April 17, 2013 31-Dec-15 December 28, 2015 1-Jan-16 31-Dec-18
Br. Res. No. 23 dtd.
6608 ADELIE RUIZ-CORCELES January 18, 2017 18-Jan-17 31-Dec-19
Bd. Res. No. 194 dtd.
3060 ADELIZA G. GUINTO Bd. Res. No. 169 dtd. Oct. 22, 2012 31-Dec-15 November 2, 2015 1-Jan-16 31-Dec-18

Br. Res. No. dtd. May 12,


3061 ADELLE LINDY DACUYAN IBONES 2017 12-May-17 23-Sep-20

Page 4
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
IN THE PRACTICE OF PUBLIC ACCOUNTANCY
As of May 26, 2017
PREVIOUS ACCREDITATION APPROVAL
REG. NAME OF FIRM / BR. NO. EXPIRY REFERENCE VALIDITY REMARKS
NO. PARTNERSHIPS DATE DATE (BR NO. / DATE) From To

Bd. Res. No. 80 dtd. July


2074 ADEMAR TRISTAN AGUILAR Bd. Res. No. 27 dtd. Feb. 20, 2012 31-Dec-14 8, 2015 8-Jul-15 31-Dec-17
Bd. Res. No. 129 dtd. Sept. 25, Bd. Res. No. 67 dtd. July
5145 ADEODATO MORADA DE SAGON 2012 31-Dec-14 8, 2015 8-Jul-15 31-Dec-17

Bd. Res. No. 174 dtd.


1690 ADOLFO AUXILO GOYALA, JR. Bd. Res. No. 107 dtd. Oct. 26, 2005 31-Dec-07 Oct. 30, 2008 30-Oct-08 31-Dec-10
Bd. Res. No. 143 dtd. Sept. 25, Bd. Res. No. 64 dtd. Feb.
0442 ADONES BRUCE ANURAN 2012 31-Dec-15 19, 2016 9-Feb-16 31-Dec-18
Bd. Res. No. 190 dtd.
1558 ADORA A. MACALINTAL Bd. Res. No. 265 dtd. Dec. 9, 2013 31-Dec-16 July 7, 2016 1-Jan-17 31-Dec-19
Bd. Res. No. 101 dtd. August 13, Bd. Res. No. 42 dtd. Feb.
5117 ADORA V. SANTOS 2012 31-Dec-14 9, 2017 9-Feb-17 2-Jan-20

Br. Res. No. 127 dtd.


5882 ADRELIN OCAMPO MANANSALA August 11, 2015 11-Aug-15 31-Dec-17
Br. Res. No. 126 dtd.
6740 ADRIAN ALLO CEDEO March 17, 2017 17-Mar-17 11-Dec-20
Br. Res. No. 50 dtd. Feb.
6652 ADRIAN ATIENZA ILAGAN 9, 2017 9-Feb-17 8-Jul-20

Bd. Res. No. 03 dtd.


5519 ADRIAN BJ ALMERO GERON August 13, 2014 13-Aug-14 31-Dec-16
Br. Res. No. 244 dtd.
6297 ADRIAN JUSTIN VICENCIO CRUZ August 25, 2016 25-Aug-16 31-Dec-18

Br. Res. No. dtd. May 12,


6298 ADRIAN MABUTE GOMEZ 2017 12-May-17 25-Aug-20

Page 5
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
IN THE PRACTICE OF PUBLIC ACCOUNTANCY
As of May 26, 2017
PREVIOUS ACCREDITATION APPROVAL
REG. NAME OF FIRM / BR. NO. EXPIRY REFERENCE VALIDITY REMARKS
NO. PARTNERSHIPS DATE DATE (BR NO. / DATE) From To
Br. Res. No. 48 dtd. Feb.
6647 ADRIAN ORO RIVAL 9, 2017 9-Feb-17 13-Oct-20

Bd. Res. No. 65 dtd. April


3901 ADRIAN Q. AMANO 2, 2008 2-Apr-08 31-Dec-10

Bd. Res. No. 145 dtd.


2464 ADRIAN R. ONGOG Bd. Res. No. 84 dtd. Nov. 10, 2006 31-Dec-08 Dec. 21, 2009 1-Jan-10 31-Dec-12

Bd. Res. No. 32 dtd. Dec.


5580 ADRIAN T. SALIGUMBA 19, 2014 19-Dec-14 31-Dec-16

Bd. Res. No. 237 dtd.


3816 ADRIANO BONGO MACASERO Bd. Res. No. 47 dtd. Jan. 28, 2008 31-Dec-10 Dec. 4, 2015 4-Dec-15 31-Dec-17
Br. Res. No. 07 dtd. Feb.
6018 ADRIANO MACAPAGAL AGUARIN, JR. 9, 2016 9-Feb-16 31-Dec-18

Bd. Res. No. 10 dtd. Jan.


1414 AGAPITA INOCANDO MONTES Bd. Res. No. 63 dtd. May 27, 2005 31-Dec-07 18, 2017 18-Jan-17 31-Dec-19
Bd. Res. No. 45 dtd.
0237 AGAPITO ACAPULCO LEYSON, JR. Bd. Res. No. 105 dtd. Oct. 21, 2011 31-Dec-14 March 11, 2015 11-Mar-15 31-Dec-17

Br. Res. No.__ dtd. April


6943 AGELINE PADILLA REPOLIDON 10, 2017 10-Apr-17 25-Apr-20

Bd Res. No. ____ dtd.


3627 AGNES A. SANCHEZ Bd Res. No. 06 dtd. Jan. 9, 2008 31-Dec-10 April 10, 2017 10-Apr-17 16-Aug-20
Bd. Res. No. 248 dtd.
3885 AGNES DG. FRANCIA Bd. Res. No. 69 dtd. April 26, 2011 31-Dec-13 August 25, 2016 26-Aug-16 31-Dec-18

Page 6
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
IN THE PRACTICE OF PUBLIC ACCOUNTANCY
As of May 26, 2017
PREVIOUS ACCREDITATION APPROVAL
REG. NAME OF FIRM / BR. NO. EXPIRY REFERENCE VALIDITY REMARKS
NO. PARTNERSHIPS DATE DATE (BR NO. / DATE) From To

Bd. Res. No. 37 dtd.


5255 AGNES FLORES NARBONITA February 11, 2013 11-Feb-13 31-Dec-15

Bd. Res. No. 95 dtd. Oct.


3930 AGNES G. ASOR Bd. Res. No. 74 dtd. April 10, 2008 31-Dec-10 19, 2011 19-Oct-11 31-Dec-13
Br. Res. No. 102 dtd. July
5856 AGNES VILLARAZO MANITO 14, 2015 8-Jul-15 31-Dec-17

Br. Res. No. 50 dtd. Feb.


6653 AGUEDA COMIA SISON 9, 2017 9-Feb-17 5-Feb-20

1882 AGUILAR, AGUILAR AND COMPANY Bd. Res. No. 05 dtd. Jan. 24, 2006 31-Dec-08
Bd. Res. No. 107 dtd.
4023 AGUINALDO SILANGAN COMPANIADOS Bd. Res. No. 98 dtd. May 12, 2008 31-Dec-10 April 12, 2016 12-Apr-16 31-Dec-18
Bd. Res. No. 154 dtd.
1198 AGUNOD TORREJANO & CO. Bd. Res. No. 46 dtd. Apr. 12, 2005 31-Dec-07 Sept. 5, 2008 5-Sep-08 31-Dec-10
Bd. Res. No. 43 dtd. Feb.
1373 AGUSTINA T. LIM Bd. Res. No. 190 dtd. Oct. 29, 2013 31-Dec-16 9, 2017 9-Feb-17 2-Aug-20
Br. Res. No. 128 dtd.
6175 AGUSTUS CESAR A. NAVARRO June 6, 2016 6-Jun-16 31-Dec-18
Bd Res. No. 353 dtd.
2457 AHMIELLE DELMO SALAZAR Bd. Res. No. 83 dtd. Nov. 10, 2006 31-Dec-08 November 3, 2016 3-Nov-16 31-Dec-18

Bd Res. No. 265 dtd.


3006 AIDA A. ALAGBAY Bd Res. No. 227 dtd. Dec. 28, 2012 31-Dec-15 Dec. 21, 2015 1-Jan-16 31-Dec-18

Page 7
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
IN THE PRACTICE OF PUBLIC ACCOUNTANCY
As of May 26, 2017
PREVIOUS ACCREDITATION APPROVAL
REG. NAME OF FIRM / BR. NO. EXPIRY REFERENCE VALIDITY REMARKS
NO. PARTNERSHIPS DATE DATE (BR NO. / DATE) From To

Bd. Res. No.88 dtd. Apr.


4763 AIDA CAPATI REYES 30, 2010 30-Apr-10 31-Dec-12

0650 AIDA D. ALON Bd. Res. No. 52 dtd. June 9, 2004 31-Dec-06

1156 AIDA D. TEMPLADO - FEDEE Bd. Res. No. 44 dtd. Apr. 12, 2005 31-Dec-07

Br. Res. No. 213 dtd.


5821 AIDA U. DE VILLA December 1, 2015 1-Dec-15 31-Dec-17
Bd. Res. No. 156 dtd.
2391 AILEEN A. MANGUI Bd. Res. No. 60 dtd. Sept. 11, 2006 31-Dec-08 Sept. 5, 2008 1-Jan-09 31-Dec-11
Bd. Res. No. 98 dtd. May
4022 AILEEN C. DE CASTRO 12, 2008 12-May-08 31-Dec-10

Br. Res. No. dtd. May 12,


4023 AILEEN DILAG ROLDAN 2017 12-May-17 12-Oct-20

Br. Res. No. dtd. May 12,


4024 AILEEN GATIL ERAMA 2017 12-May-17 22-Mar-20

Br. Res. No.__ dtd. April


6947 AILEEN GRACE LEE TAN 10, 2017 10-Apr-17 9-Aug-20
Br. Res.No. 04 dtd. Jan.
5594 AILEEN KISMET REAL LAPINIG Br. Res.No. 45 dtd. Dec. 29, 2014 31-Dec-16 18, 2017 18-Jan-17 31-Dec-19
Br. Res. No. 83 dtd. Mar.
6125 AILEEN MAE TOLEDO CLAVERIA 31, 2016 31-Mar-16 31-Dec-18

Page 8
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
IN THE PRACTICE OF PUBLIC ACCOUNTANCY
As of May 26, 2017
PREVIOUS ACCREDITATION APPROVAL
REG. NAME OF FIRM / BR. NO. EXPIRY REFERENCE VALIDITY REMARKS
NO. PARTNERSHIPS DATE DATE (BR NO. / DATE) From To

Bd Res. No. 0___ dtd.


3573 AILEEN REYES MAGLANA Bd Res. No. 07 dtd. Jan. 8, 2013 31-Dec-15 April 10, 2017 10-Apr-17 20-Feb-20

Bd. Res. No.81 dtd. Apr.


4758 AILEENE BIANCA NAZARETH JUTA 14, 2010 14-Apr-10 31-Dec-12

1003 AILENE DELA CRUZ - DURAN Bd. Res. No. 33 dtd. Feb. 22, 2005 31-Dec-07

Br. Res. No.249 dtd. May


1004 AILENE LORIE VALENCIA ROQUE 3, 2017 3-May-17 10-Jan-20
Br. Res. No. 119 dtd.
6151 AILLEEN DIMACALI MERCADO May 5, 2016 5-May-16 31-Dec-18

Br. Res. No. dtd. May 12,


6152 AILYN CABUGAO FUENTES 2017 12-May-17 21-Jul-20

Br. Res. No. dtd. May 12,


6153 AILYN SELVIDO PERNIA 2017 12-May-17 4-Oct-20

Bd. Res. No. 96 dtd. June


4822 AIMEE FABRICANTE VILLADARES 8, 2010 8-Jun-10 31-Dec-12

Br. Res. No. 18 dtd.


5633 AIRA VANESSA AREVALO BERCES February 2, 2015 2-Feb-15 31-Dec-17

Bd. Res. No. 01 dtd.


5203 AIRA ZEA DELA MAR CARANDANG January 8, 2013 8-Jan-13 31-Dec-15

Page 9
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
IN THE PRACTICE OF PUBLIC ACCOUNTANCY
As of May 26, 2017
PREVIOUS ACCREDITATION APPROVAL
REG. NAME OF FIRM / BR. NO. EXPIRY REFERENCE VALIDITY REMARKS
NO. PARTNERSHIPS DATE DATE (BR NO. / DATE) From To

Br. Res. No. dtd. May 12,


5204 AIREN JUDILLA MAESTRE 2017 12-May-17 11-Oct-20

Br. Res. No.__ dtd. April


6953 AIRES R. PAGLIAWAN 10, 2017 10-Apr-17 17-Dec-20

Br. Res. No. 147 dtd.


5917 AISA KRISTINE DANIOLCO LERIO August 17, 2015 17-Aug-15 31-Dec-17
Br. Res. No. 408 dtd.
6487 AIVEE CAALIM CABUEAS November 24, 2016 24-Nov-16 31-Dec-18

Bd. Res. No. 32 dtd. Dec.


5581 AIZA GABRIELLE AUITAN CAYANAN 19, 2014 19-Dec-14 31-Dec-16

Br. Res. No. dtd. May 12,


5582 AL BATARA BALAGOT 2017 12-May-17 16-Feb-20

Br. Res. No. 175 dtd.


5953 AL JAY RHU RIVERA POLICARPIO October 13, 2015 13-Oct-15 31-Dec-17
Bd. Res. No. 116 dtd.
4373 AL NICOMEDES LOMOD BANTOL Bd. Res. No. 109 dtd. Nov. 8, 2011 31-Dec-14 July 24, 2015 24-Jul-15 31-Dec-17

Bd. Res. No. 42 dtd. March 28, Bd. Res. No. 342 dtd.
1374 ALAIN PARRA SISCAR 2011 31-Dec-13 Dec. 27, 2013 1-Jan-14 31-Dec-16

Page 10
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
IN THE PRACTICE OF PUBLIC ACCOUNTANCY
As of May 26, 2017
PREVIOUS ACCREDITATION APPROVAL
REG. NAME OF FIRM / BR. NO. EXPIRY REFERENCE VALIDITY REMARKS
NO. PARTNERSHIPS DATE DATE (BR NO. / DATE) From To

Br. Res. No.__ dtd. April


1375 ALAN ABLITER SALVADOR 10, 2017 10-Apr-17 21-Nov-20

Br. Res. No. 153 dtd. July


6209 ALAN MARCELO MONTELIJAO 4, 2016 4-Jul-16 31-Dec-18

Bd. Res. No. 114 dtd.


4784 ALAN SALAMANTE FRAYCO Sept. 6, 2010 6-Sep-10 31-Dec-12

Bd. Res. No. 319 dtd.


0190 ALAS, OPLAS & CO. Bd. Res. No. 279 dtd. Dec. 18, 2013 31-Dec-16 Oct. 26, 2016 1-Jan-17 31-Dec-19

Br. Res. No. 48 dtd. Feb.


6648 ALBERT BADION BACLEA-AN 9, 2017 9-Feb-17 29-Mar-20

Bd Res. No. 34 dtd. December 19, Bd Res. No. dtd. May 12,
3501 ALBERT FLORES ALCANTARA 2014 31-Dec-16 2017 12-May-17 10-Jul-20

Bd. Res. No. 34 dtd.


1940 ALBERT PAUL COSTES UY Bd. Res. No. 117 dtd. Dec. 22, 2011 31-Dec-14 March 3, 2015 3-Mar-15 31-Dec-17

Br. Res. No. 126 dtd.


5876 ALBERT RAMOS EJE August 11, 2015 11-Aug-15 31-Dec-17

Bd. RES. No.____ dtd.


1468 ALBERT S. VILLANUEVA Bd. RES. No. 73 dtd. July 15, 2009 31-Dec-11 April 10, 2017 10-Apr-17 25-Oct-20

Page 11
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
IN THE PRACTICE OF PUBLIC ACCOUNTANCY
As of May 26, 2017
PREVIOUS ACCREDITATION APPROVAL
REG. NAME OF FIRM / BR. NO. EXPIRY REFERENCE VALIDITY REMARKS
NO. PARTNERSHIPS DATE DATE (BR NO. / DATE) From To

Bd. Res. No. 78 dtd. Oct.


0299 ALBERT V. LUNA & CO. Bd. Res. No. 139 dtd. July 18, 2008 31-Dec-10 7, 2011 7-Oct-11 31-Dec-13

Br. Res. No.__ dtd. April


300 ALBERT VERZOLA LUNA 10, 2017 10-Apr-17 15-Nov-20

Bd. Res. No. 192 dated Nov. Bd. Res. No. 59 dated
0150 ALBERT YUPO OPERARIO 8, 2007 31-Dec-10 April 15, 2011 15-Apr-11 31-Dec-13

0069 ALBERTO A. OLAO Bd. Res. No. 20 dtd. June 18, 2001 31-Dec-03

Bd. Res. No. 40 dtd. March 18,


0200 ALBERTO C. BENITEZ 2005 31-Dec-07

Br. Res. No.__ dtd. April


6979 ALBERTO CLARIN AMARANTE, JR. 10, 2017 10-Apr-17 1-Feb-20

Bd. Res. No. 22 dtd. Feb.


1883 ALBERTO DIMALIWAT BERNARDO Bd. Res. No. 29 dtd. Feb. 20, 2012 31-Dec-14 2, 2015 2-Feb-15 31-Dec-17

Bd. Res. No. 09 dtd.


0471 ALBERTO DURANO YU Bd. Res. No. 39 dtd. April 14, 2004 31-Dec-06 August 13, 2014 13-Aug-14 31-Dec-16

Page 12
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
IN THE PRACTICE OF PUBLIC ACCOUNTANCY
As of May 26, 2017
PREVIOUS ACCREDITATION APPROVAL
REG. NAME OF FIRM / BR. NO. EXPIRY REFERENCE VALIDITY REMARKS
NO. PARTNERSHIPS DATE DATE (BR NO. / DATE) From To

Bd. Res. No. 189 dtd.


5296 ALBERTO GATICA MERCANO Bd. Res. No. 90 dtd. April 16, 2013 31-Dec-15 Oct. 14, 2015 1-Jan-16 31-Dec-18

2310 ALBERTO J. ORDOEZ Bd. Res. No. 45 dtd. June 1, 2006 31-Dec-08

Br. Res. No. 430 dtd.


6510 ALBERTO LIBRANDO ALFARO December 14, 2016 14-Dec-16 31-Dec-18

Bd. Res. No. 41(B) dtd.


1622 ALBERTO ORIDINA TUZAN Bd. Res. No. 34 dtd. Feb. 29, 2012 31-Dec-12 March 4, 2015 4-Mar-15 31-Dec-17

Bd. Res. No. ___ dtd.


1796 ALBERTO PASCUAL & ASSOCIATES Bd. Res. No. 328 dtd. Dec. 27, 2013 31-Dec-16 April 10, 2017 10-Apr-17 5-Dec-20

Br. Res. No. 83 dtd. Mar.


6126 ALBERTO SALAMAT CASTRO 31, 2016 31-Mar-16 31-Dec-18

Bd. Res. No. 35 dtd. December 19, Bd. Res. No. 170 dtd.
1469 ALBERTO TONGOL DIMATULAC 2014 31-Dec-16 April 7, 2017 7-Apr-17 15-Nov-20

Bd. Res. No. 55 dtd. April


2280 ALBERTO VELASCO SALVA Bd. Res. No. 43 dtd. May 31, 2006 31-Dec-08 17, 2009 17-Apr-09 31-Dec-11

Page 13
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
IN THE PRACTICE OF PUBLIC ACCOUNTANCY
As of May 26, 2017
PREVIOUS ACCREDITATION APPROVAL
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NO. PARTNERSHIPS DATE DATE (BR NO. / DATE) From To

Bd. Res. No. dtd. May


0378 ALBIN DELOS SANTOS OLLERES Bd. Res. 07 dtd. Feb. 9, 2004 31-Dec-06 12, 2017 12-May-17 26-Jul-20

ALCORIZA, MANALANGSANG & CO. (Formerly: Bd. Res. No. 255 dtd. December 28, Bd. Res. No. 55 dtd. Feb.
0125 JOSUE, ALCORIZA AND CO.) 2012 31-Dec-15 19, 2016 19-Feb-16 31-Dec-18
Bd. Res. No. 104 dtd.
5018 ALDANA, SARMIENTO AND CO. Bd. Res. No. 19 dtd. Feb. 20, 2012 31-Dec-14 July 14, 2015 14-Jul-15 31-Dec-17

Bd. Res. No. 208 dtd.


4685 ALDAVE & QUIO ASSOCIATES Bd. Res. No. 78 dtd. June 21, 2012 31-Dec-15 November 2, 2015 1-Jan-16 31-Dec-18

Br. Res. No.__ dtd. April


6841 ALDEE JALANDO-ON CELIS 10, 2017 10-Apr-17 2-Aug-20

Bd. Res. No. 234 dtd.


4524 ALDEN CADIZ CALIMUTAN Bd. Res. No. 57 dtd. April 13, 2012 31-Dec-14 August 23, 2016 23-Aug-16 31-Dec-18

Br. Res. No. dtd. May 12,


4525 ALDRIN ASTORGA AGUILA 2017 12-May-17 9-May-20
Br. Res. No.__ dtd. April
4526 ALDRIN CAMANIA PORTUGAL 10, 2017 10-Apr-17 27-Mar-20

Bd. Res. No.87 dtd. Apr.


4762 ALDRIN LEONES TUMBALI 30, 2010 30-Apr-10 31-Dec-12

Page 14
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Bd. Res. No. 171 dtd. Sept. 27, Bd. Res. No. 203 dtd.
5367 ALDRIN RAMOS MADRIDEO 2013 31-Dec-15 November 2, 2015 1-Jan-16 31-Dec-18

Br. Res. No. 183 dtd.


5966 ALDWIN RANAS FACTORANAN October 14, 2015 14-Oct-15 31-Dec-17

0495 ALEGRIA V. MEDINA Bd. Res. No. 48 dtd. May 31, 2004 31-Dec-06

Br. Res. No. 24 dtd.


6618 ALEJANDRO CACAYURAN TAY January 18, 2017 18-Jan-17 31-Dec-19

Bd. Res. No. 57 dtd. Feb.


0921 ALEJANDRO LABRADO CABADING Bd. Res. No. 108 dtd. June 4, 2013 31-Dec-16 19, 2016 1-Jan-17 31-Dec-19

Bd. Res. No. 21 dtd. July 05,


0075 ALEJANDRO M. JAPOR 2001 31-Dec-03

Bd Res. No. 15 dtd. Jan.


3682 ALEJANDRO M. PONCE 14, 2008 14-Jan-08 31-Dec-10

Bd. Res. No. 80 dtd. Mar.


0844 ALEJANDRO MALASARTE ORILLA Bd. Res. No. 10 dtd. Jan. 8, 2013 31-Dec-15 28, 2016 28-Mar-16 31-Dec-18

Page 15
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
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Bd Res. No. 98 dtd. August 13, Bd Res. No. 271 dtd.
3028 ALEJANDRO REYES UGALDE 2012 31-Dec-15 Dec. 28, 2015 1-Jan-16 31-Dec-18
Bd Res. No. 87 dtd. Sept.
3037 ALEJO A. PAUAL, JR. 11, 2007 11-Sep-07 31-Dec-09

Bd. Res. No. 246 dtd. December 28, Bd. Res. No. 220 dtd.
2691 ALELI C. DUGAN 2012 31-Dec-15 December 1, 2015 1-Jan-16 31-Dec-18

Br. Res. No. 31 dtd. Feb.


6033 ALELI CATUBIG DIMAYA 9, 2016 9-Feb-16 31-Dec-18

Bd. Res. No. 225 dtd.


4079 ALENITA Q. ONG Bd. Res. No. 116 dtd. May 29, 2008 31-Dec-10 Dec. 1, 2015 1-Dec-15 31-Dec-17

Bd. Res. No. 195 dtd.


2692 ALETH JOYCE TOMALE CUBACUB Bd. Res. No. 156 dtd. Oct. 22, 2012 31-Dec-15 November 2, 2015 1-Jan-16 31-Dec-18

Bd. Res. No. 64 dtd. July


4590 ALEX ANIMA INTO Bd. Res. No. 29 dtd. Feb. 20, 2012 31-Dec-14 8, 2015 8-Jul-15 31-Dec-17

Bd Res. No. 64 dtd. Sept.


2919 ALEX B. CUSTODIO 06, 2007 6-Sep-07 31-Dec-09

Bd. Res. No. 433 dtd.


4988 ALEX CADIZ ASKIN Bd. Res. No. 320 dtd. Dec. 27, 2013 31-Dec-16 Dec. 14, 2016 1-Jan-17 31-Dec-19
Bd. Res. No. 60 dtd. April
4477 ALEX G. HALILI 17, 2009 17-Apr-09 31-Dec-11

Page 16
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
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Bd. Res. No. 354 dtd.


4024 ALEX PRE BANAWAN Bd. Res. No. 98 dtd. May 12, 2008 31-Dec-10 November 3, 2016 3-Nov-16 31-Dec-18

Br. Res. No. dtd. May 12,


4025 ALEX QUE GURREA 2017 12-May-17 21-Mar-20

Bd. Res. No. 108 dtd.


2472 ALEX SAM LIPAE Bd. Res. No. 101 dtd. Oct. 26, 2009 31-Dec-11 July 14, 2015 14-Jul-15 31-Dec-17

Br. Res. No. dtd. May 12,


2473 ALEXANDER CORTES PARRERA 2017 12-May-17 12-Sep-20

Bd. Res. No. 84 dtd.


1322 ALEXANDER E. RAMOS AND ASSOCIATES Bd. Res. No. 244 dtd. Oct. 29, 2013 31-Dec-16 March 10, 2017 10-Mar-17 20-Sep-20

Bd. Res. No. 140 dtd.


4155 ALEXANDER O. GABARDA July 18, 2008 18-Jul-08 31-Dec-10

1428 ALEXANDER R. TALLA Bd. Res. No. 64 dtd. May 27, 2005 31-Dec-07

Bd. Res. No. 62 dtd.


0268 ALEXANDER SANCHEZ BALILI, JR. Bd. Res. No. 09 dtd. Feb. 8, 2012 31-Dec-14 Dec. 29, 2014 1-Jan-15 31-Dec-17

Bd Res. No. 249 dtd.


2850 ALEXANDER T. DIZON Bd Res. No. 195 dtd. Oct. 24, 2012 31-Dec-15 Dec. 14, 2015 1-Jan-16 31-Dec-18

Page 17
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
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Bd. Res. No. 242 dtd. December 28, Bd. Res. No. 267 dtd.
4812 ALEXANDER YAMBAO VILLAVICENCIO 2012 31-Dec-15 December 28, 2015 1-Jan-16 31-Dec-18
Br. Res. No. 219 dtd.
6837 ALEXANDRA GARBO HERNANDEZ April 20, 2017 20-Apr-17 29-Nov-20

Br. Res. No. 425 dtd.


6421 ALEXIS CRUZ DERIT November 29, 2016 29-Nov-16 31-Dec-18

Bd. Res. No. 19 dtd.


5544 ALEXIS LU CHUA December 16, 2014 12-Dec-14 31-Dec-16
Br. Res. No.__ dtd. April
5545 ALEXIS VICTORIANO BERMISA 10, 2017 10-Apr-17 6-Feb-20

Bd. Res. No. 243 dtd. December 28, Bd. Res. No. 146 dtd.
1918 ALFE LIGTAS CASTROVERDE 2012 31-Dec-14 August 17, 2015 17-Aug-15 31-Dec-17

Br. Res. No. 18 dtd.


5634 ALFEO D. VIVAS February 2, 2015 2-Feb-15 31-Dec-17

Bd. Res. No. 33 dtd. March 28, Bd. Res. No. 17 dtd. Feb.
4010 ALFIE ARIMBUYUTAN JAVIER 2011 31-Dec-13 2, 2015 2-Feb-15 31-Dec-17

Bd Res. No. 232 dtd. December 28, Bd Res. No. 224 dtd.
2767 ALFONSA FE ALO-LIM 2012 31-Dec-15 December 1, 2015 1-Jan-16 31-Dec-18

1252 ALFONSO A. TRILLO Bd. Res. No. 50 dtd. Apr. 12, 2005 31-Dec-07

Page 18
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
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Bd. Res. No. 180 dtd.


1268 ALFONSO B. PISCASIO Bd. Res. No. 51 dtd. Apr. 12, 2005 31-Dec-07 Nov. 6, 2007 1-Jan-08 31-Dec-10

Bd Res. No. 227 dtd.


3411 ALFONSO CUBACUB CORONEL Bd Res. No. 44 dtd. Feb. 11, 2013 31-Dec-15 Dec. 1, 2015 1-Jan-16 31-Dec-18

Bd. Res. No. 38 dtd. Feb.


5496 ALFONSO GARALDE GARCERA Bd. Res. No. 356 dtd. Dec. 27, 2013 31-Dec-15 11, 2016 11-Feb-16 31-Dec-18

Bd. Res. No. 221 dtd. December 28, Bd. Res. No.177 dtd.
3259 ALFONSO MAGPILI MABOLO 2012 31-Dec-15 October 13, 2015 1-Jan-16 31-Dec-18

Br. Res. No. 219 dtd.


6836 ALFONSO P. KATIGBAC April 20, 2017 20-Apr-17 4-Aug-20

Bd. Res. No. 72 dtd. June


2498 ALFONSO S. GONZALES Bd. Res. No. 88 dtd. Nov. 10, 2006 31-Dec-08 5, 2012 5-Jun-12 31-Dec-14

Bd. Res. No. 130 dtd.


5331 ALFRED CESAR CALAQUIAN QUINSAY August 28, 2013 28-Aug-13 31-Dec-15

Bd. Res. No. 08 dtd. August 13, Bd. Res. No. dtd. May
4940 ALFRED LINDON FORONDA BERBANO 2014 31-Dec-16 12, 2017 12-May-17 26-Mar-20

Bd. Res. No. 47 dtd. March 28, Bd. Res. No.___ dtd.
4198 ALFRED UY EISMA 2011 31-Dec-13 April 10, 2017 10-Apr-17 15-Jul-20

Page 19
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
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Br. Res. No. 126 dtd.


5877 ALFRED VLADIMIR ADRIANO FERRER August 11, 2015 11-Aug-15 31-Dec-17

Bd. Res. No. 14 dtd. April 14, Bd. Res. No. 19 dtd. Jan.
0076 ALFREDO C. SARAU 2004 31-Dec-06 31, 2007 31-Jan-07 31-Dec-09

Bd. Res. No. 55 dtd. Dec.


5012 ALFREDO CATUNGAL AUSTRIA Bd. Res. No. 19 dtd. Feb. 20, 2012 31-Dec-14 29, 2014 1-Jan-15 31-Dec-17

Bd. Res. No. 138 dtd.


1565 ALFREDO G. STA. MARIA Bd. Res. No. 86 dtd. August 3, 2005 31-Dec-07 July 18, 2008 18-Jul-08 31-Dec-10

Bd. Res. No. 124 dtd. August 28, Bd. Res. No. 26 dtd. Feb.
4543 ALFREDO INCISO PABAS, JR. 2013 31-Dec-15 9, 2016 9-Feb-16 31-Dec-18

Bd. Res. No. 48 dtd. Jan.


3826 ALFREDO L. BELMONTE 28, 2008 28-Jan-08 31-Dec-10

Bd. Res. No. 87 dtd. August 13, Bd. Res. No. __ dtd. April
5082 ALFREDO OBANA GAPPE 2012 31-Dec-14 10, 2017 10-Apr-17 28-Oct-20

2423 ALFREDO R. VICENTE Bd. Res. No. 63 dtd. Sept. 12, 2006 31-Dec-08

Bd. Res. No. 104 dtd.


2827 ALFREDO S. DELA CRUZ, JR. Bd Res. No. 53 dtd. Sept. 06, 2007 31-Dec-09 Oct. 26, 2009 1-Jan-10 31-Dec-12

Page 20
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
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Bd. Res. No. 95 dtd. June


0843 ALFREDO SARTE Bd. Res. No. 184 dtd. Nov. 6, 2007 31-Dec-09 8, 2010 8-Jun-10 31-Dec-12

Br. Res. No. dtd. May 12,


844 ALFREDO T. DAVID 2017 12-May-17 8-Nov-20
Change Name Under
ALI AND CO. Br. Res. No. 56 dtd. July Board Res. 124 dtd
5714 (Formerly: ARMIJO & CO.) 8, 2015 8-Jul-15 31-Dec-17 March 17, 2017

Br. Res. No. 240 dtd.


6274 ALIANA MARIE TUBIO PASCUAL August 23, 2016 23-Aug-16 31-Dec-18

Bd Res. No. 125 dtd. Oct.


3673 ALICE D. DIAMANTE Bd Res. No. 14 dtd. Jan. 14, 2008 31-Dec-10 4, 2010 1-Jan-11 31-Dec-13

Bd. Res. No. 215 dtd.


3895 ALICIA ARBOLEDA - PANGANIBAN Bd. Res. No. 325 dtd. Dec. 27, 2013 31-Dec-16 April 20, 2017 20-Apr-17 15-Nov-20

Bd. Res. No.88 dtd. Apr.


4764 ALICIA ARLENE V. DE GUZMAN 30, 2010 30-Apr-10 31-Dec-12
Bd Res. No. 117 dtd. Sept. 14, Bd Res. No. 135 dtd.
3202 ALICIA B. AGUSTIN 2007 31-Dec-09 Dec. 2, 2010 2-Dec-10 31-Dec-12

Bd. Res. No. 79 dtd.


3994 ALICIA C. CRUZ Bd. Res. No. 90 dtd. April 17, 2008 31-Dec-10 March 10, 2017 10-Mar-17 17-Aug-20

Bd. Res. No. 76 dtd. Mar.


5513 ALICIA G. BAAS Bd. Res. No. 361 dtd. Dec. 27, 2013 31-Dec-15 28, 2016 28-Mar-16 31-Dec-18

Page 21
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Bd. Res. No. 98 dtd.
2485 ALICIA IMPERIAL LEAO Bd. Res. No. 76 dtd. July 15, 2009 31-Dec-11 August 13, 2012 13-Aug-12 31-Dec-14

Bd Res. No. 195 dtd.


3150 ALICIA LAROYA ACOBA Bd Res. No. 09 dtd. Jan. 8, 2013 31-Dec-15 November 2, 2015 1-Jan-16 31-Dec-18

Bd. Res. No. 30 dated May 24, Bd. Res. No. 41 dated
0164 ALICIA S. ERGUIZA-PATIAG 2002 31-Dec-04 Mar 2, 2007 2-Mar-07 31-Dec-09
Bd. Res. No. 02 dtd. Jan.
2164 ALICIA YABUT BACANI Bd. Res. No. 25 dtd. Feb. 20, 2012 31-Dec-14 26, 2015 26-Jan-15 31-Dec-17

Bd. Res. No. 77 dtd. July


1540 ALIPIO SANTOS SANDOVAL Bd. Res. No. 60 dtd. April 26, 2012 31-Dec-14 8, 2015 8-Jul-15 31-Dec-17

Br. Res. No. 32 dtd. Feb.


6041 ALLAN BELLO VALERA 9, 2016 9-Feb-16 31-Dec-18

1071 ALLAN C. PASCUAL Bd. Res. No. 38 dtd. Mar. 18, 2005 31-Dec-07

Bd Res. No. 103 dtd. Sept. 14, Bd Res. No. 134 dtd.
3122 ALLAN CANDELARIA DACILLO 2007 31-Dec-09 August 11, 2015 11-Aug-15 31-Dec-17

Br. Res. No. dtd. May 12,


3123 ALLAN FAJARDO MAGTIBAY 2017 12-May-17 10-Jan-20

Page 22
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Bd. Res. No. 199 dtd.


1995 ALLAN MANLAPIG MAGAT Bd. Res. No. 19 dtd. April 18, 2006 31-Dec-08 November 2, 2015 2-Nov-15 31-Dec-17
Cancelled Connected to
Laud, Basarte, Olarte,
Bd. Res. No. 133 dtd. Sept. 26, Bd. Res. No. 13 dtd. Jan. Paez, Vasquez & Co.
0651 ALLAN MONARES BASARTE 2007 31-Dec-09 27, 2010 27-Jan-10 31-Dec-12 Res. 63 dated April 26,

Bd. Res. No. 196 dtd.


3774 ALLAN REODIQUE ALCAPARAS Bd. Res. No. 37 dtd. Jan. 28, 2008 31-Dec-10 November 2, 2015 2-Nov-15 31-Dec-17

0774 ALLAN S. CUBERO Bd. Res. No. 110 dtd. Oct. 21, 2004 31-Dec-06

Br. Res. No.__ dtd. April


775 ALLAN SALAMERO VITALES 10, 2017 10-Apr-17 3-Nov-20

Br. Res. No. dtd. May 12,


776 ALLAN TENIO ZAMORA 2017 12-May-17 22-Aug-20

Bd. Res. No. 153 dtd.


5160 ALLEN C. MONTA Oct. 22, 2012 22-Oct-12 31-Dec-14

Bd. Res. No. 94 dtd. April


2682 ALMA CAPILI DE LEON Bd. Res. No. 48 dtd. Feb. 11, 2013 31-Dec-15 12, 2016 12-Apr-16 31-Dec-18

Bd. Res. No. 355 dtd.


5297 ALMA L. CONTRERAS-CAMBAY Bd. Res. No. 90 dtd. April 16, 2013 31-Dec-15 November 3, 2016 3-Nov-16 31-Dec-18

Page 23
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
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Bd. Res. No. ____ dtd.


5415 ALMA L. MANALANG Bd. Res. No. 276 dtd. Dec. 18, 2013 31-Dec-15 April 10, 2017 10-Apr-17 13-Jan-20

Bd. Res. No. 03 dtd.


4854 ALMA M. OLIPAS February 8, 2011 8-Feb-11 31-Dec-13

Br. Res. No. 430 dtd.


6511 ALMA MARIE D. PEAFLOR December 14, 2016 14-Dec-16 31-Dec-18

Bd. Res. No. 95 dtd. August 13, Bd. Res. No. 247 dtd.
3180 ALMA P. BINSOL 2012 31-Dec-15 Dec. 14, 2015 1-Jan-16 31-Dec-18
Bd. Res. No. 154 dtd. Sept. 27, Bd. Res. No. 215 dtd.
0616 ALMA ZALUN AGGABAO 2013 31-Dec-16 April 20, 2017 20-Apr-17 30-Jun-20

Bd. Res. No. 120 dtd.


4302 ALMARIO PASCUA VELASCO Bd. Res. No. 150 dtd. Sept. 9, 2013 31-Dec-15 July 24, 2015 1-Jan-16 31-Dec-18

Br. Res. No. 164 dtd.


6782 ALMELITO RUNDINA CASAS April 7, 2017 7-Apr-17 10-Jun-20

1901 ALMIRA DE LOS SANTOS CAAMO Bd. Res. No. 07 dtd. Jan. 24, 2006 31-Dec-08

2013 ALMIRA S. ARQUERO Bd. Res. No. 20 dtd. April 18, 2006 31-Dec-08

Page 24
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
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Bd. Res. No. 38 dtd.


5261 ALONA A. CUBALLES February 11, 2013 11-Feb-13 31-Dec-15

Bd. Res. No. 01 dtd. Jan.


1852 ALONA A. STA. RITA Bd. Res. No. 85 dtd. Oct. 11, 2011 31-Dec-14 26, 2015 26-Jan-15 31-Dec-17

Bd Res. No. 77 dtd. Mar.


3434 ALONGAN LANTONG BATARA Bd Res. No. 97 dtd. April 17, 2013 31-Dec-15 28, 2016 28-Mar-16 31-Dec-18

Bd Res. No. 274 dtd.


3710 ALQUIN QUISUMBING ALBA Bd Res. No. 108 dtd. June 4, 2013 31-Dec-16 Sept. 23, 2016 1-Jan-17 31-Dec-19

ALTAREJOS, ALTAREJOS & CO. ( Formerly : Bd. Res. No. 18 dtd.


0407 ALTAREJOS, ALTAREJOS, KING & CO.) Bd. Res. No. 93 dtd. April 16, 2013 31-Dec-15 February 9, 2016 9-Feb-16 31-Dec-18

1851 ALTHEA JUNE P. ROBLES Bd. Res. No. 01 dtd. Jan. 3, 2006 31-Dec-08

Bd. Res. No. 99 dtd. Oct.


4970 ALVA L. MARASIGAN 19, 2011 19-Oct-11 31-Dec-13

Br. Res. No.__ dtd. April


4971 ALVIN ABOBO ANACIO 10, 2017 10-Apr-17 13-Sep-20

Page 25
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Br. Res. No. 282 dtd.


6318 ALVIN ALEX CONCEPCION September 28, 2016 28-Sep-16 31-Dec-18

Bd. Res. No. dtd. May


0811 ALVIN CUSTODIO MENDOZA Bd. Res. No. 277 dtd. Dec. 18, 2013 31-Dec-16 12, 2017 12-May-17 13-May-20

Br. Res. No. 196 dtd.


6247 ALVIN DORIA ESGUERRA August 2, 2016 2-Aug-16 31-Dec-18

Bd. Res. No. 70 dtd. June


5065 ALVIN F. CABRERA 5, 2012 5-Jun-12 31-Dec-14

Bd. Res. No. 117 dtd.


4828 ALVIN HIETO NIEVES Bd. Res. No. 17 dtd. Jan. 8, 2013 31-Dec-15 May 5, 2016 5-May-16 31-Dec-18

Br. Res. No.__ dtd. April


4829 ALVIN JOHN BLANCO PAGARIGAN 10, 2017 10-Apr-17 1-Mar-20

Br. Res. No. 162 dtd.


6781 ALVIN MACARAIG STA. ANA March 28, 2017 28-Mar-17 14-May-20

Bd Res. No. 84 dtd. Sept.


3013 ALVIN V. JAVIER 11, 2007 11-Sep-07 31-Dec-09

Bd. Res. No. 17 dtd. Feb.


1448 ALWIN S. BENEDICTO Bd. Res. No. 67 dtd. April 26, 2011 31-Dec-13 2, 2015 2-Feb-15 31-Dec-17

Bd. Res. No. 37 dtd. Dec.


2197 AMABEL TORRES TORRES Bd. Res. No. 103 dtd. Oct. 21, 2011 31-Dec-14 19, 2014 1-Jan-15 31-Dec-17

Page 26
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Bd. Res. No. 133 dtd.


5439 AMABELLE RAMOS CHUIDIAN Bd. Res. No. 298 dtd. Dec. 27, 2013 31-Dec-15 June 7, 2016 7-Jun-16 31-Dec-18

Bd. Res. No. 84 dtd. July


4587 AMADELINE CASTRO MOLINOS 15, 2009 15-Jul-09 31-Dec-11

Bd. Res. No. dtd. May


4385 AMADO SORIAO TAPEL Bd. Res. No. 80 dtd. April 16, 2013 31-Dec-15 12, 2017 12-May-17 17-Jun-20

Bd Res. No. 23 dtd. Feb.


3068 AMADOR B. DE LIMA Bd Res. No. 91 dtd. Sept. 11, 2007 31-Dec-09 25, 2011 25-Feb-11 31-Dec-13

Bd. Res. No. 110 dtd. Sept. 12, Bd. Res. No. 144 dtd.
0693 AMALIA GIRON-DELA CRUZ 2012 31-Dec-15 August 17, 2015 1-Jan-16 31-Dec-18

Bd. Res. No. 159 dtd. Sept. 27, Bd. Res. No. 132 dtd.
4011 AMALIA A. REYES 2013 31-Dec-16 June 7, 2016 1-Jan-17 31-Dec-19

Br. Res. No. 21 dtd.


6591 AMALIA AGUINALDO DORONILA January 18, 2017 18-Jan-17 31-Dec-19

Bd Res. No. 248 dtd.


3610 AMALIA BACUD BUNGCAYAO Bd Res. No. 313 dtd. Dec. 27, 2013 31-Dec-15 August 25, 2016 25-Aug-16 31-Dec-18

Br. Res. No. 240 dtd.


6275 AMALIA MARQUEZ VALENZUELA August 23, 2016 23-Aug-16 31-Dec-18

Page 27
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Bd. Res. No. __ dtd. April


1996 AMALIA Z. BELANDO-RAMOS Bd. Res. No. 101 dtd. Oct. 21, 2011 31-Dec-14 10, 2017 10-Apr-17 5-Jul-20

Bd. Res. No. 11 dtd. Feb.


4276 AMANDO A. INOCENTES Bd. Res. No. 173 dtd. Oct. 30, 2008 31-Dec-10 8, 2012 8-Feb-12 31-Dec-14

Bd. Res. No. 41 dtd.


2527 AMANDO BORJA ABITRIA, JR. Bd. Res. No. 10 dtd. Feb. 8, 2012 31-Dec-14 December 19, 2014 1-Jan-15 31-Dec-17

Bd. Res. No. 10 dtd.


0241 AMANDO JOERECITO BONGO MAGAT, JR. Bd. Res. No. 78 dtd. June 21, 2012 31-Dec-14 Feb. 2, 2015 2-Feb-15 31-Dec-17

Bd. Res. No. 65 dtd. April


3902 AMANDO S. PAMINTUAN 2, 2008 2-Apr-08 31-Dec-10

Br. Res. No.__ dtd. April


3903 AMANO, MONTALBAN & CO. 10, 2017 10-Apr-17 5-Sep-20 PRINTED

Bd. Res. No. 269 dtd.


5429 AMARANTHINE B. AGAPITO-PARAGAS Bd. Res. No. 291 dtd. Dec. 23, 2013 31-Dec-15 Dec. 28, 2015 1-Jan-16 31-Dec-18

Bd. Res. No. 147 dtd.


4654 AMARO E. BELEN December 21, 2009 21-Dec-09 31-Dec-11

Bd. Res. No. 354 dtd.


0444 AMARYLIS JOSEPHINE CULAJARA CASTRO Bd. Res. No. 92 dtd. June 8, 2010 31-Dec-12 November 3, 2016 3-Nov-16 31-Dec-18

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2027 AMAYLIN Y. DIARESCO-DEMEGILLO Bd. Res. No. 22 dtd. April 18, 2006 31-Dec-08

Bd. Res. No. 100 dtd.


0617 AMBROCIA DE GUZMAN-CANCIO Bd. Res. No. 51 dtd. June 7, 2004 31-Dec-06 May 12, 2008 12-May-08 31-Dec-10

Bd. Res. No. dtd. May


4911 AMBROCIO MIRANDA DAVID Bd. Res. No. 282 dtd. Dec. 23, 2013 31-Dec-16 12, 2017 12-May-17 20-Mar-20

0334 AMELIA A. MARTINEZ Bd. Res. No. 03 dtd. Feb. 9, 2004 31-Dec-06
Bd. Res. No. 155 dtd.
5323 AMELIA AMARANTE IRINCO Bd. Res. No. 115 dtd. June 4, 2013 31-Dec-15 August 24, 2015 1-Jan-16 31-Dec-18
Br. Res. No. dtd. May 12,
5324 AMELIA B. FLORITA 2017 12-May-17 13-Feb-20

1797 AMELIA B. GALAN - RAGSAC Bd. Res. No. 125 dtd. Dec. 28, 2005 31-Dec-07
Cancelled Connected to
Laud, Basarte, Olarte,
Bd. Res. No. 54 dtd. Mar. Paez, Vasquez & Co.
1501 AMELIA B. GORDO - PAEZ Bd. Res. No. 82 dtd. July 5, 2005 31-Dec-07 18, 2008 18-Mar-08 31-Dec-10 Res. 63 dated April 26,

Bd. Res. No. 177 dtd.


4670 AMELIA C. CUENCA-SANCHEZ Bd. Res. No. 169 dtd. Oct. 22, 2012 31-Dec-15 Oct. 13, 2015 1-Jan-16 31-Dec-18

Br. Res. No.__ dtd. April


6905 AMELIA CUIZON DE VERA 10, 2017 10-Apr-17 18-Feb-20

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0301 AMELIA O. PADILLA Bd. Res. No. 82 dtd. Nov. 3, 2003 31-Dec-05

Bd. Res. No. 89 dtd.


5087 AMELIA P. ANG August 13, 2012 13-Aug-12 31-Dec-14

Bd. Res. No. 201 dtd.


3201 AMELIA PUNONGBAYAN GARCIA Bd. Res. No. 198dtd. Oct. 24, 2012 31-Dec-15 November 2, 2015 1-Jan-16 31-Dec-18

Br. Res. No. dtd. May 12,


3202 AMELIA ROBLES ESTRELLA 2017 12-May-17 27-Oct-20

Bd Res. No. 230 dtd.


3077 AMELIA T. UY Bd Res. No. 196 dtd. Oct. 24, 2012 31-Dec-15 Dec. 1, 2015 1-Jan-16 31-Dec-18
Bd Res. No. 18 dtd. Jan.
3692 AMELIA YONZON THOMAS 21, 2008 21-Jan-08 31-Dec-10
Bd. Res. No. 166 dtd.
2733 AMELITA ARCEO GARCIA Bd. Res. No. 98 dtd. April 17, 2013 31-Dec-15 Sept. 17, 2015 1-Jan-16 31-Dec-18

Bd Res. No. 165 dtd. Oct.


3465 AMELITA C. GARIN 17, 2007 17-Oct-07 31-Dec-09

Bd. Res. No. 131 dtd. Sept. 25, Bd. Res. No. 194 dtd.
0038 AMELITA NOVICIO ILETO 2012 31-Dec-15 November 2, 2015 1-Jan-16 31-Dec-18

Br. Res. No. 47 dtd. Feb.


6639 AMELITA SARMIENTO VARGAS 9, 2017 9-Feb-17 2-May-20

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Bd. Res. No. 09 dtd. Feb.


4565 AMELYN T. IGUBAN Bd. Res. No. 89 dtd. Oct. 11, 2011 31-Dec-14 2, 2015 2-Feb-15 31-Dec-17

Bd Res. No. 82 dtd. Sept.


2997 AMERICA B. ALBERT 11, 2007 11-Sep-07 31-Dec-09
Bd. Res. No.77 dtd. Apr.
4749 AMIEL ANGELO CAPER GUNO 14, 2010 14-Apr-10 31-Dec-12
Bd. Res. No. 03 dtd. Jan.
4135 AMIEL M. YASOA Bd. Res. No. 135 dtd. July 18, 2008 31-Dec-10 31, 2012 31-Jan-12 31-Dec-14
Br. Res. No.__ dtd. April
4136 AMMOGAWEN CIPRIASO AND CO. 10, 2017 10-Apr-17 20-Jul-20

Bd. Res. No. 35 dtd. December 19, Bd. Res. No. ____ dtd.
2515 AMOR BONUS SANDE 2014 31-Dec-16 April 10, 2017 10-Apr-17 8-Jan-20
Bd. Res. No. ____ dtd.
0935 AMOR TORREVILLAS PALMA Bd. Res. No. 282 dtd. Dec. 23, 2013 31-Dec-16 April 10, 2017 10-Apr-17 10-Sep-20

Bd. Res. No. 124 dtd.


4813 AMORSITO BAUTISTA PAGULAYAN October 1, 2010 1-Oct-10 31-Dec-12

Bd. Res. No. 125 dtd. Sept. 19, Bd. Res. No. 109 dtd.
0077 AMORSOLO SABAS NIEVA 2012 31-Dec-15 July 14, 2015 1-Jan-16 31-Dec-18
Bd. Res. No. 12 dtd. Jan.
0120 AMPARADO, ONG YIU, SABARRE & ASSOCIATES Bd. Res. No. 233 dtd. Oct. 29, 2013 31-Dec-16 18, 2017 18-Jan-17 31-Dec-19
Br. Res. No. dtd. May 12,
121 AMPARO BENEDICTA AVENDAO ALARILLA 2017 12-May-17 4-Jan-20
Bd. Res. No. 354 dtd.
1429 AMPARO CANTOR DIESMOS Bd. Res. No. 148 dtd. Sept. 9, 2013 31-Dec-16 November 3, 2016 3-Nov-16 31-Dec-18

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Bd Res. No. 147 dtd.


3474 AMPARO VIOLETA A. LAGUS Bd Res. No. 166 dtd. Oct. 17, 2007 31-Dec-09 Dec. 21. 2009 1-Jan-10 31-Dec-12

2540 AMY P. MOLIN Bd. Res. No. 90 dtd. Nov. 16, 2006 31-Dec-08

Bd. Res. No. 03 dtd. August 13, Bd. Res. No. 18 dtd. Jan.
5518 ANA D. PAGTALUNAN 2014 31-Dec-16 18, 2017 18-Jan-17 31-Dec-19

Bd. Res. No. 222 dtd.


0302 ANA LIM YU Bd. Res. No. 11 dtd. Jan. 8, 2013 31-Dec-15 Dec. 1, 2015 1-Jan-16 31-Dec-18

Bd Res. No. 21 dtd.


3038 ANA LIZA GABITO EMPLEO Bd Res. No. 61 dtd. March 6, 2013 31-Dec-15 February 9, 2016 9-Feb-16 31-Dec-18

Bd. Res. No. 47 dtd. August 27,


0243 ANA MAE GRACE L. BARRERA 2003 31-Dec-05

Br. Res. No. dtd. May 12,


244 ANA MARGARITA ESCOBAR BALINGASA 2017 12-May-17 10-Jun-20
Bd. Res. No. 222 dtd.
2238 ANA MARIA B. DIZON Bd. Res. No. 41 dtd. May 30, 2006 31-Dec-08 Oct. 29, 2013 29-Oct-13 31-Dec-15
Bd. Res. No. 24 dtd. January 23, Bd. Res. No. 242 dtd.
5239 ANA MARIA BIASON FERRER 2013 31-Dec-15 Dec. 4, 2015 1-Jan-16 31-Dec-18
Bd. Res. No. 71 dtd. July
4025 ANA MARIA V. BALITAAN Bd. Res. No. 98 dtd. May 12, 2008 31-Dec-10 8, 2015 8-Jul-15 31-Dec-17

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Br. Res. No. 448 dtd.
6543 ANA MARIAE MICHELLE DAGOK QUILAB December 14, 2016 14-Dec-16 31-Dec-18
Br. Res. No. dtd. May 12,
6544 ANA MARIE A. MOLANO 2017 12-May-17 1-Apr-20
Bd. Res. No. __ dtd.April
3867 ANA MARIE ALIMAGNO MAC Bd. Res. No. 60 dtd.Mar. 18, 2008 31-Dec-10 10, 2017 10-Apr-17 1-Jan-20
Bd. Res. No. 108 dtd.
1884 ANA MARIE D. BARTOLINE Bd. Res. No. 09 dtd. Feb. 8, 2012 31-Dec-14 July 14, 2015 14-Jul-15 31-Dec-17

1072 ANA MARIE G. PORTEA Bd. Res. No. 38 dtd. Mar. 18, 2005 31-Dec-07
Br. Res. No. 16 dtd.
5623 ANA MARIE MILAMBILING NEPOMUCENO February 2, 2015 2-Feb-15 31-Dec-17
Bd. Res. No. 30 dtd. May
5023 ANA MARIE P. OCAMPO Bd. Res. No. 30 dtd. Feb. 20, 2012 31-Dec-14 12, 2017 12-May-17 25-Jun-20
Br. Res. No. dtd. May 12,
5024 ANA MARIE PUA DACUNO 2017 12-May-17 23-Feb-20
Bd. Res. No. 119 dtd.
4457 ANA MAY QUILANG DE LAZA Bd. Res. No. 119 dtd. Dec 26, 2011 31-Dec-14 July 24, 2015 24-Jul-15 31-Dec-17

Bd. Res. No. 08 dtd.


4750 ANA REGINA DE LEON YASON Bd. Res. No.77 dtd. Apr. 14, 2010 31-Dec-12 February 2, 2015 2-Feb-15 31-Dec-17
Bd. Res. No. dtd. May
3748 ANA SOSA BAUTISTA Bd. Res. No. 325 dtd. Dec. 27, 2013 31-Dec-16 12, 2017 12-May-17 25-Jan-20
Bd. Res. No. 190 dtd.
0497 ANA SUSAN A. DIAMA Bd. Res. No. 168 dtd. Oct. 22, 2012 31-Dec-15 Oct. 14, 2015 1-Jan-16 31-Dec-18

Bd Res. No. 90 dtd. Mar.


2649 ANA VICTORIA GONOWON CARLOS Bd. Res. No. 84 dtd. April 14, 2010 31-Dec-12 31, 2016 31-Mar-16 31-Dec-18

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Br. Res. No.__ dtd. April
6921 ANABEL TOBIAS BOSE 10, 2017 10-Apr-17 24-Feb-20

0281 ANABELLA C. AGUINALDO Bd. Res. 78 dtd. Nov. 3, 2003 31-Dec-05


Bd. Res. No. 80 dtd. Mar.
5506 ANABELLE ALSONADO SENADOR Bd. Res. No. 358 dtd. Dec. 27, 2013 31-Dec-15 28, 2016 28-Mar-16 31-Dec-18
Br. Res. No. 17 dtd.
6581 ANABELLE M. MAGISTRADO January 18, 2017 18-Jan-17 31-Dec-19
Br. Res. No. dtd. May 12,
6582 ANABELLE SAPNAY TABLIAGO-CORO 2017 12-May-17 3-May-20

Bd. Res. No. 24 dtd. Feb.


4072 ANABILLA ASTILLO LITOB Bd. Res. No. 79 dtd. Oct 7, 2011 31-Dec-13 4, 2015 4-Feb-15 31-Dec-17
Bd Res. No. 27 dtd. Jan.
3233 ANACLETO DE MESA BANAAG, JR. Bd Res. No. 14 dtd. Jan. 27, 2010 31-Dec-12 23, 2013 23-Jan-13 31-Dec-15
Bd. Res. No. 123 dtd. August 28, Bd. Res. No. 264 dtd.
1355 ANALIA D. KING 2013 31-Dec-16 Sept. 23, 2016 1-Jan-17 31-Dec-19

0594 ANALIE B. AEDEZ Bd. Res. No. 50 dtd. June 7, 2004 31-Dec-06

Bd. Res. No. dtd. May


4021 ANALIZA DE BELEN MENDEGORIN Bd. Res. No. 97 dtd. May 12, 2008 31-Dec-10 12, 2017 12-May-17 26-Mar-20

Bd. Res. No. 172 dtd.


3203 ANALOR J. DELA PEA Bd. Res. No. 177 dtd. Oct. 22, 2012 31-Dec-15 Sept. 21, 2015 1-Jan-16 31-Dec-18
Bd. Res. No. 78 dtd. April
3943 ANALYN C. VIRATA 10, 2008 10-Apr-08 31-Dec-10

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Bd. Res. No. 18 dtd. Jan.
2697 ANALYN P. VALDEZ - ICARANOM Bd. Res. No. 75 dtd. Mar. 26, 2010 31-Dec-12 18, 2017 18-Jan-17 31-Dec-19

Bd. Res. No. 08 dtd. August 13, Bd. Res. No. 142 dtd.
1375 ANALYNDA M. BENZON 2014 31-Dec-16 March 28, 2017 28-Mar-17 25-Oct-20

Bd. Res. No. ___ dtd.


1470 ANALYNN ENCABO AMAR Bd. Res. No. 29 dtd. Dec. 19, 2014 31-Dec-16 April 10. 2017 10-Apr-17 8-Jun-20

Bd. Res. No. 49 dtd. Jan.


0722 ANDRE G. SIATON Bd. Res. No. 76 dtd. Sept 15, 2004 31-Dec-06 28, 2008 28-Jan-08 31-Dec-10
Bd. Res. No. 69 dtd. April
1290 ANDREA GUMBAN TITULAR Bd. Res. No. 73 dtd. April 10, 2008 10-Apr-08 26, 2011 26-Apr-11 31-Dec-13
Bd. Res. No. 144 dtd.
2693 ANDREA SUANDING TORRES Bd. Res. No. 238 dtd. Dec. 28, 2012 31-Dec-15 August 17, 2015 1-Jan-16 31-Dec-18
Br. Res. No. dtd. May 12,
2694 ANDREIU MARK SALVADOR ESMELE 2017 12-May-17 18-Jun-20
Bd Res. No. 176 dtd. Oct.
2887 ANDRES BUGAYONG CASTILLO Bd Res. No. 161 dtd. Oct. 22, 2012 31-Dec-15 13, 2015 1-Jan-16 31-Dec-18
Bd. Res. No. 68 dtd. April
0857 ANDRES M. GUERRA Bd. Res. No. 62 dtd. April 2, 2008 31-Dec-10 26, 2011 26-Apr-11 31-Dec-13
Bd. Res. No. 95 dtd. May
0457 ANDRES R. CABUYADAO Bd. Res. No. 38 dtd. April 14, 2004 31-Dec-06 12, 2008 12-May-08 31-Dec-10
Bd. Res. No. 07 dtd. Jan.
1157 ANDRES R. NIETO Bd. Res. No. 261 dtd. Dec. 9, 2013 31-Dec-16 18, 2017 18-Jan-17 31-Dec-19
Bd. Res. No. 80 dtd. Mar.
4313 ANDRES SARIA MONTALAN, JR. Bd. Res. No. 119 dtd. Dec 26, 2011 31-Dec-14 28, 2016 28-Mar-16 31-Dec-18
Bd. Res. No. 204 dtd.
1539 ANDREW FERRER ZAPANTA Bd. Res. No. 110 dtd. June 4, 2013 31-Dec-16 August 12. 2016 1-Jan-16 31-Dec-19

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Br. Res. No. 72 dtd.


6685 ANDREW MIRASOL ANURAN March 10, 2017 10-Mar-17 29-Nov-20
Br. Res. No. 85 dtd. July
5741 ANDRINO ESMENDA AGNAS 8, 2015 8-Jul-15 31-Dec-17

1836 ANECITO D. VILLALUZ, JR. Bd. Res. No. 129 dtd. Dec. 28, 2005 31-Dec-07
Cancelled effective Sept.
22, 2009. Managing
Bd. Res. No. 54 dtd. Mar. Partner of A.M. Yu &
1724 ANECITO M. YU Bd. Res. No. 111 dtd. Nov. 3, 2005 31-Dec-07 18, 2008 18-Mar-08 31-Dec-10 Associates (BR No. 97

Bd. Res. No. 198 dtd.


4836 ANECITO P. MAKINANO Bd. Res. No. 141 dtd. Dec. 2, 2010 31-Dec-12 Oct. 24, 2012 1-Jan-13 31-Dec-15

CANCELLED - Effective
Sept. 21, 2005 in favor
1327 ANESIA T. ABELLA Bd. Res. No. 55 dtd. May 03, 2005 31-Dec-07 of A. T. Abella & Co.

Bd. Res. No. dtd. May


1309 ANGEL BILBAO GOLOC Bd. Res. No. 321 dtd. Dec 27, 2013 31-Dec-16 12, 2017 12-May-17 15-Apr-20

Bd. Res. No. ___ dtd.


3903 ANGEL CASTRO NOLASCO Bd. Res. No. 221 dtd. Oct. 29, 2013 31-Dec-16 April 10, 2017 10-Apr-17 6-Oct-20
Bd. Res. No. 64 dtd. April
3893 ANGEL JOSE S. MONTES 2, 2008 2-Apr-08 31-Dec-10

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Bd. Res. No. 115, dtd.


0039 ANGELA C. SALVADOR Bd. Res. No. 01, dtd. Jan. 9, 2008 31-Dec-10 Sept. 6, 2010 1-Jan-11 31-Dec-13
Bd. Res. No. 12 dtd. Jan.
4332 ANGELA D. MESINA - FERNANDO 30, 2009 30-Jan-09 31-Dec-11

Bd. Res. No. 34 dtd. Mar.


1997 ANGELA EDEN C. BRON-BADURIA Bd. Res. No. 19 dtd. April 18, 2006 31-Dec-08 6, 2009 6-Mar-09 31-Dec-11
Bd. Res. No. 44 dtd. Aug.
2724 ANGELA ELOISA M. MALVAR 31, 2007 31-Aug-07 31-Dec-09
Br. Res. No. 100 dtd. July
5843 ANGELEE ZAFE MALIJAN 14, 2015 8-Jul-15 31-Dec-17

Br. Res.No. 217 dtd.April


5595 ANGELES LEYSON ABECIA Br. Res.No. 45 dtd. Dec. 29, 2014 31-Dec-16 20, 2017 20-Apr-17 17-Oct-20
Bd. Res. No. 200 dtd.
0432 ANGELES LIGARTE BIGLAEN Bd. Res. No. 172 dtd. Oct. 22, 2012 31-Dec-15 November 2, 2015 1-Jan-16 31-Dec-18

Bd. Res. No. 74 dtd. April


3931 ANGELES R. ROBIS 10, 2008 10-Apr-08 31-Dec-10
Bd. Res. No.58 dtd. Mar.
4725 ANGELES SANCHEZ MANIPIS-ENRIQUEZ 23, 2010 23-Mar-10 31-Dec-12
Bd. Res. No. dtd. May
0968 ANGELES SUGUITAN ARAGON Bd. Res. No. 267 dtd. Dec. 9, 2013 31-Dec-16 12, 2017 12-May-17 7-Dec-20
Bd. Res. No. dtd. May
1725 ANGELES VIRREY MADRID Bd. Res. No. 260 dtd. Dec. 9, 2013 31-Dec-16 12, 2017 12-May-17 10-Jan-20
Bd. Res. No. 53 dtd. Dec.
1182 ANGELICA ROMERO VELOSO Bd. Res. No. 09 dtd. Feb. 8, 2012 31-Dec-14 29, 2014 1-Jan-15 31-Dec-17

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2028 ANGELIENE G. COSICO Bd. Res. No. 22 dtd. April 18, 2006 31-Dec-08
Bd. Res. No. 45 dtd. March 28, Bd. Res. No. 275 dtd.
1633 ANGELINA T. CUEVAS- LEDESMA 2011 31-Dec-13 Dec. 18, 2013 1-Jan-14 31-Dec-16
Bd. Res. No. 193 dtd.
0694 ANGELINA UY - VICTA Bd. Res. No. 73 dtd. July 15, 2009 31-Dec-12 Oct. 24, 2012 1-Jan-13 31-Dec-15

Bd. Res. No. 138 dtd.


0546 ANGELINA A. VILLANUEVA Bd. Res. No. 49 dtd. June 7, 2004 31-Dec-06 Dec. 2, 2010 12/2/2010 31-Dec-12

Br. Res. No.249 dtd. May


547 ANGELINA ARIOLA MERCADO 3, 2017 3-May-17 19-Dec-20

Br. Res. No. 07 dtd. Feb.


6017 ANGELINA CAMORONGAN ASPERIN 9, 2016 9-Feb-16 31-Dec-18
Bd. Res. No. dtd. May
1136 ANGELINA CRUZ JACALNE Bd. Res. No. 207 dtd. Oct. 29, 2013 31-Dec-16 12, 2017 12-May-17 4-Nov-20

1035 ANGELINA H. FLORES Bd. Res. No. 36 dtd. Mar. 18, 2005 31-Dec-07
Bd. Res. No. 230 dtd. Decmeber 28, Bd. Res. No. 187 dtd.
3581 ANGELINA L. GABAT 2012 31-Dec-15 Oct. 14, 2015 1-Jan-16 31-Dec-18

Br. Res. No. 430 dtd.


6512 ANGELINA POON ALEJANDRINO December 14, 2016 14-Dec-16 31-Dec-18
Bd Res. No. 63 dtd.
3212 ANGELINA S. BUTAC Bd Res. No. 112 dtd. Sept. 6, 2010 31-Dec-12 March 6, 2013 6-Mar-13 31-Dec-15

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Bd Res. No. 126 dtd.


3260 ANGELINA S. GUILALAS Sept. 17, 2007 17-Sep-07 31-Dec-09
Bd Res. No. 20 dtd. Jan.
2898 ANGELINA S. PEAMANTE Bd Res. No. 62 dtd. Sept. 06, 2007 31-Dec-09 28, 2010 28-Jan-10 31-Dec-12
Bd. Res. No. 41 dtd. Dec.
2356 ANGELINA SAYLON FAZON Bd. Res. No. 109 dtd. Nov. 8, 2011 31-Dec-14 19, 2014 1-Jan-15 31-Dec-17

Bd. Res. No. 165 dtd.


2220 ANGELINA SEJANE CAHILIG Bd. Res. No. 34 dtd. Feb. 29, 2012 31-Dec-14 Sept. 17, 2015 17-Sep-15 31-Dec-17

Br. Res. No.__ dtd. April


2221 ANGELINE A. GAYANELO 10, 2017 10-Apr-17 28-Nov-20

Br. Res. No. dtd. May 12,


2222 ANGELINE ALTUNA ROJAS 2017 12-May-17 27-Dec-20
Bd. Res. No. 220 dtd. December 28, Bd. Res. No. 245 dtd.
0498 ANGELINE SANTOS SY 2012 31-Dec-15 December 14, 2015 1-Jan-16 31-Dec-18
Br. Res. No. 21 dtd.
6592 ANGELITA A. MONLEON January 18, 2017 18-Jan-17 31-Dec-19
Bd. Res. No. 147 dtd.
2732 ANGELITA ALBERTO AYSON Bd. Res. No. 41 dtd. Mar. 2, 2007 31-Dec-09 Dec. 14, 2010 14-Dec-10 31-Dec-12

Bd. Res. No. 47 dtd. Jan.


3817 ANGELITA AREVALO 28, 2008 28-Jan-08 31-Dec-10

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REG. NAME OF FIRM / BR. NO. EXPIRY REFERENCE VALIDITY REMARKS
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Br. Res. No. dtd. May 12,
3818 ANGELITA C. PASCUA 2017 12-May-17 2-Oct-20
Bd. Res. No. dtd. May
4957 ANGELITA CLAUDIO TY Bd. Res. No. 90 dtd. Oct. 11, 2011 31-Dec-13 12, 2017 12-May-17 12-Sep-20
Bd. Res. No. 76 dtd. July
1988 ANGELITA FERRER DE LEON Bd. Res. No. 10 dtd. Feb. 8, 2012 31-Dec-14 8, 2015 8-Jul-15 31-Dec-17

1237 ANGELITA L. SULIT - DE LOS SANTOS Bd. Res. No. 49 dtd. Apr. 12, 2005 31-Dec-07

Bd. Res. No. 236 dtd. December 28, Bd. Res. No. 24 dtd. Feb.
2694 ANGELITA LUMBANG UMALI 2012 31-Dec-15 9, 2016 9-Feb-16 31-Dec-18
Bd. Res. No. 444 dtd.
0988 ANGELITA R. LEGASPI Bd. Res. No. 191 dtd. Oct. 29, 2013 31-Dec-16 Dec. 14, 2016 1-Jan-17 31-Dec-19

1598 ANGELITA T. TUCAY Bd. Res. No. 113 dtd. Nov. 8, 2005 31-Dec-07

Br. Res. No. dtd. May 12,


1599 ANGELITO B. CARREON, II 2017 12-May-17 9-May-20
Bd. Res. No. 85 dtd. August 13, Bd. Res. No. 121 dtd.
0379 ANGELITO BACAR JOSE 2012 31-Dec-15 July 24, 2015 1-Jan-16 31-Dec-18
Br. Res. No. 445 dtd.
6526 ANGELITO CALABON VILLEGAS December 14, 2016 14-Dec-16 31-Dec-18
Bd. Res. No. 63 dtd. Dec.
4489 ANGELITO LAZO MANUEL Bd. Res. No. 23 dtd. Feb. 20, 2012 31-Dec-14 29, 2014 1-Jan-15 31-Dec-17
Bd. Res. No. 02 dtd. Jan.
2499 ANGELITO MANALOTO PADILLA Bd. Res. No. 177 dtd. Oct. 30, 2008 31-Dec-11 18, 2017 18-Jan-17 31-Dec-19

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LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
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Bd. Res. No. 219 dtd.
2683 ANGELITO MENDOZA ANDRES Bd. Res. No. 177 dtd. Oct. 22, 2012 31-Dec-15 Dec. 1, 2015 1-Jan-16 31-Dec-18
Bd. Res. No. 239 dtd.
5286 ANGELO RIVERO DEL CORRO Bd. Res. No. 72 dtd. March 6, 2013 31-Dec-15 Dec. 4, 2015 1-Jan-16 31-Dec-18
Br. Res. No.__ dtd. April
5287 ANGELUS EDWARD DELA ROSA JOSE 10, 2017 10-Apr-17 24-Jul-20
Br. Res. No. 406 dtd.
6451 ANGELYN NAVALES ANTONIO November 24, 2016 24-Nov-16 31-Dec-18
Bd. Res. No. ____ dtd.
5161 ANGIE V. AGUILLON Bd. Res. No. 153 dtd. Oct. 22, 2012 31-Dec-14 April 10, 2017 10-Apr-17 5-Mar-20

Bd. Res. No. 162 dtd.


5292 ANIANO CALAOR CAPACILLO Bd. Res. No. 89 dtd. April 16, 2013 31-Dec-15 Sept. 17, 2015 1-Jan-16 31-Dec-18

Bd. Res. No. 116 dtd.


4080 ANICETA S. GARAZA May 29, 2008 29-May-08 31-Dec-10

Bd. Res. No. 68 dtd. July


4989 ANICIA MALLANNAO BLANCAFLOR Bd. Res. No. 116 dtd. Dec. 22, 2011 31-Dec-13 8, 2015 8-Jul-15 31-Dec-17
Bd Res. No. 149 dtd. Oct.
3382 ANIE LYN T. LAGGUI 3, 2007 3-Oct-07 31-Dec-09
Bd Res. No. 51 dtd. Feb.
3029 ANITA A. ARGOSO Bd Res. No. 20 dtd. Jan. 8, 2013 31-Dec-15 18, 2016 18-Feb-16 31-Dec-18
Br. Res. No. 126 dtd.
6750 ANITA DUMAG AMOR March 17, 2017 17-Mar-17 5-Aug-20
Bd. Res. No. 68 dtd. July
2259 ANITA GARDUQUE BUI Bd. Res. No. 71 dtd. June 5, 2012 31-Dec-14 8, 2015 8-Jul-15 31-Dec-17

Page 41
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
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PREVIOUS ACCREDITATION APPROVAL
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NO. PARTNERSHIPS DATE DATE (BR NO. / DATE) From To
Bd. Res. No. 21 dtd. July 05, Bd. Res. No. 28 dtd. April
0078 ANITA L. SELGAS 2001 31-Dec-03 20, 2006 20-Apr-06 31-Dec-08
Bd Res. No. 124 dtd. August 28, Bd Res. No. 227 dtd.
3557 ANITA M. JAVIER 2013 31-Dec-15 Dec. 1, 2015 1-Jan-16 31-Dec-18

Bd Res. No. ___ dtd.


3234 ANITA QUIAMBAO CASTRO Bd Res. No. 284 dtd. Dec. 23, 2013 31-Dec-16 April 10, 2017 10-Apr-17 6-May-20
Bd. Res. No. 216 dtd.
1253 ANITA R. UY Bd. Res. No. 119 dtd. Sept. 6, 2010 31-Dec-13 Oct. 29, 2013 1-Jan-14 31-Dec-16
Br. Res. No.__ dtd. April
6850 ANITA S. RODRIGUEZ 10, 2017 10-Apr-17 30-Jan-20
Bd. Res. No. 47 dtd. Dec.
2374 ANITA SAEZ BUENCAMINO Bd. Res. No. 76 dtd. Oct. 7, 2011 31-Dec-14 29, 2014 1-Jan-15 31-Dec-17
Bd. Res. No. 43 dtd. Mar.
2715 ANITA T. CUARESMA Bd. Res. No. 37 dtd. Mar. 2, 2007 31-Dec-09 23, 2010 23-Mar-10 31-Dec-12
Bd. Res. No. 17 dtd. Jan.
0283 ANITA V. OGENA Bd. Res. 79 dtd. Nov. 3, 2003 31-Dec-05 29, 2007 29-Jan-07 31-Dec-09 Cancelled - New Partner
of Ocampo, Mendoza,
0822 ANITO C.W. LEONG Bd. Res. No. 15 dtd. Jan. 29, 2007 4-Apr-08 4-Apr-08 Leong, Lim & Co. (Acc.
Br. Res. No.__ dtd. April
823 ANN CELESTE A. MERCADO 10, 2017 10-Apr-17 12-Jan-20
Bd. Res. No. 126 dtd. Sept. 19, Bd. Res. No. 38 dtd. Feb.
3401 ANN MARIE HENTOLORO CRUZ 2012 31-Dec-15 11, 2016 11-Feb-16 31-Dec-18

Br. Res. No. dtd. May 12,


3402 ANN MARIE R. DEJOS 2017 12-May-17 22-Sep-20
Bd. Res. No. 164 dtd. Sept. 27, Bd. Res. No. 419 dtd.
4900 ANN MARIS TRINIDAD BONGALO 2013 31-Dec-16 November 24, 2016 1-Jan-17 31-Dec-19

Page 42
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
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PREVIOUS ACCREDITATION APPROVAL
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NO. PARTNERSHIPS DATE DATE (BR NO. / DATE) From To

Br. Res. No. dtd. May 12,


4901 ANNA DANICA COLLANTES RAMOS 2017 12-May-17 29-Jun-20
Br. Res. No. 31 dtd. Feb.
6034 ANNA KATRINA ALEJO TY 9, 2016 9-Feb-16 31-Dec-18
Bd. Res. No. 73 dtd. July
2478 ANNA LISSA C. MILLAN Bd. Res. No. 90 dtd. June 8, 2010 31-Dec-12 8, 2015 8-Jul-15 31-Dec-17

2039 ANNA LISSA D. LAYLO-ABAD Bd. Res. No. 23 dtd. April 18, 2006 31-Dec-08
Bd. Res. No. 50 dtd. Dec.
5037 ANNA LIZA PALLEN PARAGAS Bd. Res. No. 38 dtd. Feb. 29, 2012 31-Dec-14 29, 2014 1-Jan-15 31-Dec-17

Bd. Res. No. 89 dtd. August 13, Bd. Res. No. ____dtd.
5088 ANNA LIZA SUMAGUE RODRIGUEZ 2012 31-Dec-14 April 10, 2017 10-Apr-17 18-Oct-20
Bd. Res. No. 78 dtd.
4891 ANNA LIZA UMEREZ GAMMAD Bd. Res. No. 230 dtd. Oct. 29, 2013 31-Dec-16 March 10, 2017 10-Mar-17 5-Nov-20
Bd. Res. No.55 dtd. Mar.
4713 ANNA LUISA ANGELES MIRANDA 23, 2010 23-Mar-10 31-Dec-12

Br. Res. No. 83 dtd. July


5726 ANNA MARIE C. RONOLO-BERGADO 8, 2015 8-Jul-15 31-Dec-17

Br. Res. No. dtd. May 12,


5727 ANNA MARIE GABUA MILLORA 2017 12-May-17 14-Mar-20

Page 43
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
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Br. Res. No. dtd. May 12,


5728 ANNA MAY BUMATAY AGUSTIN 2017 12-May-17 8-May-20

Bd. Res. No. 234 dtd.


4251 ANNA MENCHIE YUSON FABROS Bd. Res. No. 78 dtd. Oct. 7, 2011 31-Dec-13 August 23, 2016 23-Aug-16 31-Dec-18
Bd. Res. No. 06 dtd.
4864 ANNA RECY T. BALINGIT February 8, 2011 8-Feb-11 31-Dec-13

Br. Res. No. 72 dtd.


6686 ANNA THERESA L. BARRAZA March 10, 2017 10-Mar-17 4-Jun-20
Bd Res. No. 246 dtd. December 28, Bd Res. No. 272 dtd.
3213 ANNABEL A. CRUZ 2012 31-Dec-15 December 28, 2015 1-Jan-16 31-Dec-18

1902 ANNABEL M. DELA CRUZ Bd. Res. No. 07 dtd. Jan. 24, 2006 31-Dec-08
Bd. Res. No. 177 dtd. October 13, Bd. Res. No. ___ dtd.
2012 ANNABELLA VILLANUEVA GREGORIO 2015 31-Dec-17 April 10, 2017 10-Apr-17 11-Apr-20

Bd. Res. No.___ dtd.


3884 ANNABELLE PASTRANA-ONG Bd. Res. No.201 dtd. Oct. 29, 2013 31-Dec-16 April 10, 2017 10-Apr-17 21-Aug-20
Bd. Res. No. 108 dtd.
1269 ANNABELLE A. PASTRANA Bd. Res. No.84 dtd. Oct. 11, 2011 31-Dec-13 July 14, 2015 14-Jul-15 31-Dec-17
Br. Res. No. 93 dtd. July
5808 ANNABELLE CALAGUAS BUENAFLOR 8, 2015 8-Jul-15 31-Dec-17

Bd. Res. 165 dtd. Sept.


0363 ANNABELLE I. OPAMIN Bd. Res. 166 dtd. Oct. 22, 2012 31-Dec-15 17, 2015 1-Jan-16 31-Dec-18

Page 44
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
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Bd. Res. No. 44 dtd.


2299 ANNABELLE L. SIA Bd. Res. No. 122 dtd. Dec 26, 2011 31-Dec-14 March 11, 2015 11-Mar-15 31-Dec-17

2064 ANNABELLE M. CAPISTRANO Bd. Res. No. 25 dtd. Apil 18, 2006 31-Dec-08

Bd. Res. No. 21 dtd. Jan.


2656 ANNABELLE O. BENDICO - BASILIO 31, 2007 31-Jan-07 31-Dec-09

Bd. Res. No. 108 dtd.


0242 ANNABELLE REYES SILVOSA Bd. Res. No. 23 dtd. Feb. 20, 2012 31-Dec-14 July 14, 2015 14-Jul-15 31-Dec-17

Bd Res. No. 219 dtd.


2918 ANNABELLE T. GUECO Bd Res. No. 167 dtd. Sept. 27, 2013 31-Dec-15 Dec. 1, 2015 1-Jan-16 31-Dec-18

Br. Res. No. 318 dtd.


6346 ANNAFE AGNES IGNACIO-ESTAGLE October 26, 2016 26-Oct-16 31-Dec-18

Bd Res. No. 247 dtd.


3502 ANNALEAH BALINGIT LEE Bd Res. No. 13 dtd. Jan. 8, 2013 31-Dec-15 Dec. 14, 2015 1-Jan-16 31-Dec-18

Bd Res. No. 132 dtd. Sept. 25, Bd Res. No. 52 dtd. Dec.
3328 ANNALI AFURONG ESTREMERA 2012 31-Dec-14 29, 2014 1-Jan-15 31-Dec-17

Bd. Res. No. 35 dtd. February 11, Bd. Res. No. 206 dtd.
5245 ANNALITA SANTANA LAZARO 2013 31-Dec-15 November 2, 2015 1-Jan-16 31-Dec-18

Bd. Res. No. 143 dtd.


2389 ANNALIZA BARABAT MACHATE Bd. Res. No. 30 dtd. Feb. 12, 2010 31-Dec-12 March 28, 2017 28-Mar-17 10-Jan-20

Page 45
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
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Bd. Res. No. 148 dtd.


4188 ANNALIZA L. PANGANIBAN Sept. 5, 2008 5-Sep-08 31-Dec-10

Bd. Res. No. 17 dtd.


4877 ANNALIZA SAAD BITANTES February 25, 2011 25-Feb-11 31-Dec-13

Bd. Res. No. 289 dtd.


0165 ANNAMARIA MIJARES RAMIREZ Bd. Res. No. 105 dtd. June 4, 2013 31-Dec-15 September 28, 2016 28-Sep-16 31-Dec-18

1395 ANNE FRANCES RESURRECCION - DE LEON Bd. Res. No. 62 dtd. May 27, 2005 31-Dec-07

Bd. Res. No. 77 dtd. June


5074 ANNE JAMAICA EYA BAGALOYOS 21, 2012 21-Jun-12 31-Dec-14

Br. Res. No.__ dtd. April


5075 ANNE PRECIOUS MAE DEL MUNDO DELA CRUZ 10, 2017 10-Apr-17 8-May-20

Bd. Res. No. 291 dtd.


5430 ANNE VALERIE CORAES GONZALES Dec. 23, 2013 23-Dec-13 31-Dec-15
Bd. Res. No. 29 dtd.
4408 ANNETTE CARMEL GARCIA DE LEON Bd. Res. No. 22 dtd. Feb. 20, 2012 31-Dec-14 December 19, 2014 1-Jan-15 31-Dec-17

1739 ANNIE B. PAMO Bd. Res. No. 112 dtd. Nov. 3, 2005 31-Dec-07

Bd. Res. No. 109 dtd.


4608 ANNIE BANG-I ANAPEN October 26, 2009 26-Oct-09 31-Dec-11

Page 46
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
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Bd Res. No. 248 dtd.


3196 ANNIE ESTRADA NUELAN Bd Res. No. 51 dtd. Feb. 11, 2013 31-Dec-15 August 25, 2016 25-Aug-16 31-Dec-18

Bd. Res. No. 114 dtd.


4073 ANNIE M. ABADULA May 21, 2008 21-May-08 31-Dec-10

Bd. Res. No. dtd. May


4591 ANNIELEN LEGACION PANERIO Bd. Res. No. 24 dtd Feb. 4, 2015 31-Dec-17 12, 2017 12-May-17 11-Jul-20

Bd. Res. No. dtd. May,


5343 ANNIVIC DIAZ DERILO Bd. Res. No. 138 dtd. Sept. 9, 2013 31-Dec-15 2017 12-May-17 6-Dec-20

Bd. Res. No. 22 dtd. Feb.


5024 ANSAR ARANAN DAMSANI Bd. Res. No. 30 dtd. Feb. 20, 2012 31-Dec-14 2, 2015 2-Feb-15 31-Dec-17

Bd. Res. No. 177 dtd.


2239 ANSELMA CABALLERO REPUELA Bd. Res. No. 41 dtd. May 30, 2006 31-Dec-08 Oct. 30, 2008 1-Jan-09 31-Dec-11

Bd. Res. No. 07 dtd. Feb.


0967 ANSELMO B. ENDRACA Bd. Res. No. 27 dtd. Jan. 28, 2008 31-Dec-10 8, 2011 8-Feb-11 31-Dec-13
Br. Res. No. 406 dtd.
6459 ANSON GACHE DY November 24, 2016 24-Nov-16 31-Dec-18

Bd Res. No. 121 dtd.


3223 ANTERA RAYPON PANCHO Sept. 14, 2007 14-Sep-07 31-Dec-09 CANCELLED - Under
Muntuerto, Almendras
Bd. Res. No. 158 dtd. & Co. Board
0547 ANTHOLIN TAN MUNTUERTO Bd. Res. No. 149 dtd. Dec. 21, 2010 31-Dec-13 Sept. 27, 2013 1-Jan-14 31-Dec-16 Resolution No. 06

Page 47
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
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Bd. Res. No. 79 dtd.


4903 ANTHONY DE GUZMAN NAVA Bd. Res. No. 232 dtd. Oct. 29, 2013 31-Dec-16 March 10, 2017 10-Mar-17 22-Aug-20

Bd. Res. No. 156 dtd. Sept. 27, Bd. Res. No. 442 dtd.
1754 ANTHONY LUMANGLAS PELLAS 2013 31-Dec-16 Dec. 14, 2016 1-Jan-17 31-Dec-19

Bd Res. No. 78 dtd.


2865 ANTHONY M. MARBELLA Bd Res. No. 58 dtd. Sept. 06, 2007 31-Dec-09 March 10, 2017 10-Mar-17 3-Jan-20

Bd Res. No. 289 dtd.


3172 ANTHONY MENDOZA YENKO Bd Res. No. 86 dtd. April 16, 2013 31-Dec-15 September 28, 2016 28-Sep-16 31-Dec-18

Bd. Res. No. 200 dtd.


4783 ANTHONY SARMIENTO GUEVARA Bd. Res. No. 105 dtd. June 4, 2013 31-Dec-15 November 2, 2015 1-Jan-16 31-Dec-18

Bd. Res. No. 288 dtd.


1782 ANTHONY TE GO Bd. Res. No. 146 dtd. Sept. 9, 2013 31-Dec-16 Sept. 28, 2016 1-Jan-17 31-Dec-19

Br. Res. No.__ dtd. April


6872 ANTIA ANGTUACO YU-SANCHEZ 10, 2017 10-Apr-17 18-Apr-20

Bd. Res. No. 18 dtd. Jan.


4036 ANTOINETTE O. BALLESTEROS Bd. Res. No. 322 dtd. Dec. 27, 2013 31-Dec-16 18, 2017 18-Jan-17 31-Dec-19
Br. Res. No. 72 dtd. Mar.
6094 ANTONETTE BECERRA RAESES 28, 2016 28-Mar-16 31-Dec-18

Bd. Res. No. 120 dtd. Sept. 19, Bd. Res. No. 34 dtd.
2124 ANTONETTE PASQUIN VERA 2012 31-Dec-14 December 19, 2014 1-Jan-15 31-Dec-17

Page 48
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
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PREVIOUS ACCREDITATION APPROVAL
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NO. PARTNERSHIPS DATE DATE (BR NO. / DATE) From To

Bd Res. No. 133 dtd. Sept. 26, Bd Res. No. 92 dtd. June
3302 ANTONIA A. DEL VALLE 2007 31-Dec-09 8, 2010 8-Jun-10 31-Dec-12
Br. Res. No. 214 dtd.
5981 ANTONIA B. ALEJANDRO December 1, 2015 1-Dec-15 31-Dec-17

Bd Res. No. 248 dtd.


2888 ANTONIA M. AMIS Bd Res. No. 60 dtd. March 6, 2013 31-Dec-15 Dec. 14, 2015 1-Jan-16 31-Dec-18
Bd. Res. No. 146 dtd.
4769 ANTONIETA CARUZ BELANDRES Bd. Res. No. 71 dtd. June 5, 2012 31-Dec-15 August 17, 2015 1-Jan-16 31-Dec-18
Bd Res. No. 168 dtd. Oct.
3484 ANTONIETA R. FORTUNA-IBE 25, 2007 25-Oct-07 31-Dec-09

Bd. Res. No. 96 dtd.


5102 ANTONIETO BALAO MACUTAY August 13, 2012 13-Aug-12 31-Dec-14

Bd. Res. No. 91 dtd. June


2500 ANTONIETTA GONZALES HO Bd. Res. No. 88 dtd. Nov. 10, 2006 31-Dec-08 8, 2010 8-Jun-10 31-Dec-12
Br. Res. No. dtd. May 12,
2501 ANTONINA S. AYCO 2017 12-May-17 1-Nov-20
Bd. Res. No. 317 dtd.
5469 ANTONINO DELA CRUZ FERRER Dec. 27, 2013 27-Dec-13 31-Dec-15

Bd. Res. No. 44 dtd. Aug.


2743 ANTONIO R. YAN 31, 2007 31-Aug-07 31-Dec-09
Bd. Res. No. 165 dtd.
4261 ANTONIO A. ABLOG Oct. 28, 2008 28-Oct-08 31-Dec-10
Bd. Res. No. 88 dtd. August 16,
1580 ANTONIO A. MENDOZA 2005 31-Dec-07

Page 49
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
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PREVIOUS ACCREDITATION APPROVAL
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Bd. Res. No. ___ dtd.
0595 ANTONIO AUSTRIA MARTIN Bd. Res. No. 265 dtd. Dec. 9, 2013 31-Dec-16 April 10, 2017 10-Apr-17 15-Jun-20
Bd Res. No. 09 dtd. Jan.
3649 ANTONIO B. GALENDEZ 9, 2008 9-Jan-08 31-Dec-10
Bd. Res. No. 133 dtd. Dec. 14,
0849 ANTONIO B. JIMENEZ 2004 31-Dec-06
Bd Res. No. 87 dtd. Mar.
2908 ANTONIO BORJE BURGOS Bd Res. No. 56 dtd. Feb. 11, 2013 31-Dec-15 31, 2016 31-Mar-16 31-Dec-18
Bd. Res. No. 42 dtd. Mar.
2738 ANTONIO C. MARALAG 2, 2007 2-Mar-07 31-Dec-09
Bd. Res. No. 118 dtd.
2424 ANTONIO C. MENCIAS Bd. Res. No. 149 dtd. Sept. 5, 2008 31-Dec-11 Sept. 19, 2012 19-Sep-12 31-Dec-14

Bd. Res. No. 62 dtd. Dec.


1956 ANTONIO CASTELLANES DELA CRUZ Bd. Res. No. 19 dtd. Feb. 25, 2011 31-Dec-14 29, 2014 1-Jan-15 31-Dec-17
Bd Res. No. 23 dtd. Jan.
3712 ANTONIO D. OLAIVAR 28, 2008 28-Jan-08 31-Dec-10

Br. Res. No. 84 dtd. July


5733 ANTONIO DE VERA BAUTISTA 8, 2015 8-Jul-15 31-Dec-17
Bd Res. No. 54 dtd. Sept.
2833 ANTONIO G. CAROLINA 06, 2007 6-Sep-07 31-Dec-09
Br. Res. No. 125 dtd.
6730 ANTONIO GARCERA CAMALLA March 17, 2017 17-Mar-17 3-Jan-20

Bd. Res. No. 09 dtd. Jan


4319 ANTONIO L. CHAN 30, 2009 30-Jan-09 31-Dec-11

Page 50
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
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Bd Res. No. 226 dtd. December 28, Bd Res. No. 271 dtd.
3061 ANTONIO LAAG ONG 2012 31-Dec-15 December 28, 2015 1-Jan-16 31-Dec-18

0059 ANTONIO M. CUSING Bd. Res. No. 19 dtd. June 18, 2001 31-Dec-03

Bd. Res. No. 41 dtd. March 28, Bd. Res. No. 08 dtd.
0548 ANTONIO MOSQUIZA DIONOLA 2011 31-Dec-13 August 13, 2014 13-Aug-14 31-Dec-16

1310 ANTONIO NICOLAS - SANTIAGO Bd. Res. No. 42 dtd. Apr. 12, 2005 31-Dec-07
Bd. Res. No. 32 dtd. Mar.
1885 ANTONIO P. RAMOS Bd. Res. No. 06 dtd. Jan. 24, 2006 31-Dec-08 6, 2009 6-Mar-09 31-Dec-11
Br. Res. No. 426 dtd.
6431 ANTONIO PELITO LUCERO November 29, 2016 29-Nov-16 31-Dec-18
Bd Res. No. 03 dtd. Jan.
3711 ANTONIO PINCA MORALES Bd Res. No. 232 dtd. Oct. 29, 2013 31-Dec-16 18, 2017 18-Jan-17 31-Dec-19
Bd. Res. No. 08 dtd. Feb.
2281 ANTONIO PINTO AGUSTIN Bd. Res. No. 63 dtd. Mar. 26, 2010 31-Dec-12 2, 2015 2-Feb-15 31-Dec-17

Bd. Res. No. 418 dtd.


1798 ANTONIO PONTIOSO ACEJO Bd. Res. No. 148 dtd. Sept. 9, 2013 31-Dec-16 November 24, 2016 1-Jan-17 31-Dec-19

Bd. Res. No. 100 dtd.


5112 ANTONIO R. ESTRADA August 13, 2012 13-Aug-12 31-Dec-14

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LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
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Bd. Res. No. 01 dtd. February 4,


0214 ANTONIO R. PEREZ 2003 31-Dec-05
Bd. Res. No. ___
5387 ANTONIO REGORI ASUNCION Bd. Res. No. 183 dtd. Oct. 29, 2013 31-Dec-15 dtd.April 10, 2017 10-Apr-17 22-May-20
Br. Res. No. dtd. May 12,
5388 ANTONIO SAMAR BURCE 2017 12-May-17 29-Apr-20

Bd. Res. No. ____ dtd.


3920 ANTONIO SUMAGAYSAY PODA Bd. Res. No. 340 dtd. Dec. 27, 2013 31-Dec-16 APril 10, 2017 10-Apr-17 6-May-20
Bd. Res. No. dtd. May
1599 ANTONIO TABARNILLA BIAS Bd. Res. No. 287 dtd. Dec. 23, 2013 31-Dec-16 12, 2017 12-May-17 25-Mar-20

0472 ANTONIO V. CALUPITAN Bd. Res. No. 39 dtd. April 14, 2004 31-Dec-06
Bd. Res. No. 214 dtd. November 21, Bd. Res. No. 22 dtd. Feb.
5172 ANTONIO VALIDA MAICO, JR. 2012 31-Dec-14 2, 2015 2-Feb-15 31-Dec-17

Bd. Res. No. 245 dtd. December Bd. Res. No. 133 dtd.
0402 ANTONIO VILLAR TAN, JR. 28, 2012 31-Dec-15 June 7, 2016 7-Jun-16 31-Dec-18
Bd. Res. No. 139 dtd.
4146 APOLONIA T. ROMERO July 18, 2008 18-Jul-08 31-Dec-10
Br. Res. No. 308 dtd.
6336 APRIL BRILLANTE BERNAL October 10, 2016 10-Oct-16 31-Dec-18
Br. Res. No. 206 dtd.
6814 APRIL FLORENCIO MANUEL April 17, 2017 17-Apr-17 27-Apr-20

Br. Res. No. 166 dtd.


6793 APRIL GRACE CARABUENA TAMPIS April 7, 2017 7-Apr-17 6-May-20

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Br. Res. No.__ dtd. April


6794 APRIL LARETE HERNANDEZ 10, 2017 10-Apr-17 18-Apr-20
Br. Res. No. 51 dtd. Feb.
6662 APRILYN MALOLES GUIANG 9, 2017 9-Feb-17 4-Apr-20
Br. Res. No. 119 dtd.
6152 AQUILINO ALBARRACIN CATAPANG May 5, 2016 5-May-16 31-Dec-18
Br. Res. No. 50 dtd. Feb.
6654 AQUILINO GENOVE ACUZAR, JR. 9, 2017 9-Feb-17 24-Sep-20

Bd. Res. No. 172 dtd. Sept. 27, Bd. Res. No. 84 dtd.
4275 AQUINO, MATA, CALICA & ASSOCIATES 2013 31-Dec-16 March 10, 2017 10-Mar-17 28-Jun-20

Br. Res. No. 427 dtd.


6441 ARACELI C. MOLINA November 29, 2016 29-Nov-16 31-Dec-18

Br. Res. No.__ dtd. April


6972 ARACELI CASELA MELENDEZ 10, 2017 10-Apr-17 13-Jul-20

Bd. Res. No. 78 dtd. April


3944 ARACELI G. ESTIGOY 10, 2008 10-Apr-08 31-Dec-10

Bd. Res. No. 45 dtd.


4544 ARACELI GABRIEL PANGA Bd. Res. No. 18 dtd. Feb. 20, 2012 31-Dec-14 March 11, 2015 11-Mar-15 31-Dec-17
Bd. Res. No. 22 dtd. Feb.
1934 ARACELI IMBUIDO RODRIGO Bd. Res. No. 33 dtd. Feb. 29, 2012 31-Dec-14 2, 2015 2-Feb-15 31-Dec-17

Page 53
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2448 ARACELI M. BRANZUELA Bd. Res. No. 82 dtd. Nov. 10, 2006 31-Dec-08

Br. Res. No.__ dtd. April


7003 ARACELI MAYORES CLIMACOSA 10, 2017 10-Apr-17 25-Jan-20
Bd. Res. No. ___dtd.
1335 ARACELI QUIRIT ARZADON Bd. Res. No. 20 dtd. Mar 4, 2009 31-Dec-11 April 10, 2017 10-Apr-17 5-Oct-20
Br. Res. No.__ dtd. April
6956 ARBIENDO S. SAMIOS UY 10, 2017 10-Apr-17 26-Jun-20
ARBOSO, CERDEA & ASSOCIATES (Formerly: Bd. Res. No. 93 dtd. August 13, Bd. Res. No. 60 dtd. July
0238 ARBOSO, CERDEA, LAVERINTO & CO.) 2012 31-Dec-14 8, 2015 8-Jul-15 31-Dec-17
Br. Res. No. 281 dtd.
6308 ARCELI CRUZ RAMOS September 28, 2016 28-Sep-16 31-Dec-18
Br. Res. No. 88 dtd. July
5766 ARCELIN D. VILLAVICENCIO 8, 2015 8-Jul-15 31-Dec-17
Bd. Res. No. 23 dtd. Feb.
0458 ARCELY DELA CRUZ ANG Bd. Res. No. 107 dtd. June 4, 2013 31-Dec-15 9, 2016 9-Feb-16 31-Dec-18
Br. Res. No.__ dtd. April
6989 ARCHIE CLARENCE GONZALES BALINTAG 10, 2017 10-Apr-17 10-Jun-20
Bd. Res. No. 09 dtd. Feb.
2449 ARDEN DIANO RETALES Bd. Res. No. 85 dtd. Oct. 11, 2011 31-Dec-14 2, 2015 2-Feb-15 31-Dec-17
Br. Res. No. dtd. May 12,
2450 ARDETH PALAG-OC PELAYO 2017 12-May-17 29-Apr-20

1706 ARETA U. CERVANTES-BUNIEL Bd. Res. No. 109 dtd. Oct. 26, 2005 31-Dec-07

Page 54
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Bd. Res. No. 25 dtd. Dec.
5560 ARIANE GUMBAN DETAL 19, 2014 19-Dec-14 31-Dec-16
Br. Res. No.__ dtd. April
5561 ARIANNE GUARDACASA ATOK 10, 2017 10-Apr-17 17-Dec-20
Br. Res. No.__ dtd. April
5562 ARIANNE JOY BAHIA ORENCIA 10, 2017 10-Apr-17 27-Jun-20

Br. Res. No. dtd. May 12,


5563 ARIANNE MANLAPAZ DEL ROSARIO 2017 12-May-17 25-Sep-20

Br. Res. No.__ dtd. April


6990 ARIEL A. DE GUZMAN 10, 2017 10-Apr-17 5-Mar-20
Bd. Res. No. 06 dtd.
5224 ARIEL BERDON POTOT January 8, 2013 8-Jan-13 31-Dec-15
Bd. Res. No. 134 dtd. Dec. 14,
0858 ARIEL C. LAMPARAS 2004 31-Dec-06

2439 ARIEL D. GONZALES Bd. Res. No. 73 dtd. Nov. 03, 2006 31-Dec-08
Bd. Res. No. ____ dtd.
5013 ARIEL DE GUZMAN PRESTOZA Bd. Res. No. 19 dtd. Feb. 20, 2012 31-Dec-14 April 10, 2017 10-Apr-17 23-Mar-20
Bd. Res. No. dtd. May
4906 ARIEL MENDOZA PEREA Bd. Res. No. 227 dtd. Oct. 29, 2013 31-Dec-16 12, 2017 12-May-17 29-Oct-20

Br. Res. No. 206 dtd.


6815 ARIEL RECINTO BISCOCHO April 17, 2017 17-Apr-17 18-Jul-20

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LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
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Br. Res. No.__ dtd. April
6816 ARIEL TAGUFA AGNI 10, 2017 10-Apr-17 21-Jun-20
Bd. Res. No. 30 dated May 24,
0166 ARIEL Y. ATIENZA 2002 31-Dec-04
Bd. Res. No. 03 dtd.
5212 ARIS DIMALANTA PRINCIPE January 8, 2013 8-Jan-13 31-Dec-15

1522 ARISTOTLE MANUEL D. GO Bd. Res. No. 83 dtd. July 5, 2005 31-Dec-07
Br. Res. No. 18 dtd. February 2, Br. Res. No. dtd. May
5635 ARIZ REVALDE TAJANLANGIT 2015 31-Dec-17 12, 2017 12-May-17 15-Oct-20

Bd. Res. No. dtd. May


3894 ARJAY BINALUYO BALANE Bd. Res. No. 270 dtd. Dec. 9, 2013 31-Dec-16 12, 2017 12-May-17 28-Oct-20
Bd. Res. No. 03 dtd. Jan.
4942 ARJAY DUNGCA LAMPA Bd. Res. No. 289 dtd. Dec. 23, 2013 31-Dec-16 18, 2017 18-Jan-17 31-Dec-19

0040 ARLEEN B. AUSA-TUPAZ Bd. Res. No. 18 dtd. June 15, 2001 31-Dec-03

1376 ARLEEN S. MEDINA Bd. Res. No. 59 dtd. May 25, 2005 31-Dec-07

1430 ARLENE AMONCIO SICAM Bd. Res. No. 64 dtd. May 27, 2005 31-Dec-07

Bd. Res. No. 17 dtd. Feb.


5001 ARLENE CHUA MARTINEZ 20, 2012 20-Feb-12 31-Dec-14

Page 56
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
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PREVIOUS ACCREDITATION APPROVAL
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Br. Res. No. 47 dtd. Feb.
6640 ARLENE F. MANGURAY 9, 2017 9-Feb-17 1-Dec-20
Bd. Res. No. 418 dtd.
3775 ARLENE GUTIERREZ CARAOS Bd. Res. No. 217 dtd. Oct. 29, 2013 31-Dec-16 November 24, 2016 1-Jan-17 31-Dec-19
Br. Res. No. 449 dtd.
6551 ARLENE IFURUNG-POSADAS December 14, 2016 14-Dec-16 31-Dec-18
Br. Res. No. 72 dtd. Mar.
6095 ARLENE L. LOCSIN 28, 2016 28-Mar-16 31-Dec-18
Bd. Res. No. 78 dtd. July
1712 ARLENE M. ESPISO Bd. Res. No. 72 dtd. June 5, 2012 31-Dec-14 8, 2015 8-Jul-15 31-Dec-17
Bd. Res. No. 66 dtd.
5279 ARLENE MABALON VERDEFLOR March 6, 2013 6-Mar-13 31-Dec-15

Bd. Res. No. 08 dtd.


4592 ARLENE PAMINTUAN VILLAS Bd. Res. No. 98 dtd. Sept. 22, 2009 31-Dec-11 August 13, 2014 13-Aug-14 31-Dec-16
Bd. Res. No. 81 dtd. April
3955 ARLENE S. DELOS REYES 10, 2008 10-Apr-08 31-Dec-10
Bd. Res. No. 140 dtd.
0796 ARLENE S. NILO Bd. Res. No. 282 dtd. Dec. 23, 2013 31-Dec-16 March 28, 2017 28-Mar-17 16-Sep-20
Br. Res. No. 158 dtd.
5935 ARLENE SANTELICES SOLIS August 24, 2015 24-Aug-15 31-Dec-17
Bd Res. No. 147 dtd. Oct.
3365 ARLENE T. QUIATZON 3, 2007 3-Oct-07 31-Dec-09
Bd. Res. No. ____ dtd.
2049 ARLYN F. TOLENTINO Bd. Res. No. 27 dtd. Feb. 12, 2010 31-Dec-12 April 10, 2017 10-Apr-17 8-May-20

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LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
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PREVIOUS ACCREDITATION APPROVAL
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NO. PARTNERSHIPS DATE DATE (BR NO. / DATE) From To
Bd. Res. No. ___ dtd.
5561 ARLYN MIGUEL DOMINGO Bd. Res. No. 25 dtd. Dec. 19, 2014 31-Dec-16 April 10, 2017 10-Apr-17 13-Nov-20
Br. Res. No. 16 dtd.
6571 ARLYN PUGUON BAGUILAT January 18, 2017 18-Jan-17 31-Dec-19
Br. Res. No. 35 dtd. Feb.
6057 ARLYNN KENNETH BASILIO MANANSALA 9, 2016 9-Feb-16 31-Dec-18

1688 ARMADA MIGUEL & ASSOCIATES Bd. Res. No. 102 dtd. Sept 28, 2005 31-Dec-07

Bd. Res. No. 160 dtd.


0695 ARMANDO C. MANALO Bd. Res. No. 136 dtd. Oct. 27, 2009 31-Dec-12 Oct. 22, 2012 1-Jan-13 31-Dec-15
Bd. Res. No. 297 dtd. December 27, Bd. Res. No. 63 dtd. Feb.
1270 ARMANDO DIASNES LAYCO 2013 31-Dec-15 19, 2016 19-Feb-16 31-Dec-18
Bd. Res. No. 193 dtd
2332 ARMANDO ISMAEL D. SIEGA Bd. Res. No. 65 dtd March 6, 2010 31-Dec-15 August 2, 2016 2-Aug-16 31-Dec-18
Bd. Res. No. 22 dtd. Feb.
0215 ARMANDO JIMENEZ JIMENEZ Bd. Res. No. 117 dtd. Dec 31, 2014 31-Dec-14 2, 2015 2-Feb-15 31-Dec-17
Bd. Res. No. dtd. May
4893 ARMANDO LAUZON BAARES Bd. Res. No. 289 dtd. Dec. 23, 2013 31-Dec-16 12, 2017 12-May-17 28-Aug-20
Bd. Res. No. 108 dtd.
0545 ARMANDO P. TORRES Bd. Res. No. 49 dtd. June 7, 2004 31-Dec-06 Sept. 14, 2007 14-Sep-07 31-Dec-09

2139 ARMANDO R. BONIFACIO Bd. Res. No. 30 dtd. April 20, 2006 31-Dec-08
Bd. Res. No.55 dtd. Mar.
4714 ARMANDO REYES BAJACAN 23, 2010 23-Mar-10 31-Dec-12
Bd. Res. No. 22 dtd. December 19, Bd. Res. No. 80 dtd.
1492 ARMANDO T. LLOVIDO 2014 31-Dec-16 March 10, 2017 10-Mar-17 18-Jan-20

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LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
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PREVIOUS ACCREDITATION APPROVAL
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NO. PARTNERSHIPS DATE DATE (BR NO. / DATE) From To

Bd. Res. No. 117 dtd. Sept. 19, Bd. Res. No. 144 dtd.
0681 ARMANDO TADEO FERNANDO 2012 31-Dec-15 August 17, 2015 1-Jan-16 31-Dec-18
Bd Res. No. 60 dtd. Sept.
2884 ARMIDA F. RUECO 06, 2007 6-Sep-07 31-Dec-09
Bd Res. No. 150 dtd. July
3039 ARMIDA SANTOS MANLICLIC Bd Res. No. 12 dtd. Jan. 27, 2010 31-Dec-12 4, 2016 4-Jul-16 31-Dec-18
Bd. Res. No. 64 dtd. April
5055 ARMIZA LOFRANCO ENOC 26, 2012 26-Apr-12 31-Dec-14
Br. Res. No. 366 dtd.
6386 ARNALDO M. BRIONES November 10, 2016 10-Nov-16 31-Dec-18
Bd. Res. No. 04 dtd.
5216 ARNALDO RAMOS PABLO January 8, 2013 8-Jan-13 31-Dec-15

0754 ARNEL A. CALUBAG Bd. Res. No. 86 dtd. Oct. 5, 2004 31-Dec-06

Bd. Res. No. 146 dtd.


0079 ARNEL JUDE LUY VILLANUEVA Bd. Res. No. 199 dtd. Oct. 24, 2012 31-Dec-15 August 17, 2015 1-Jan-16 31-Dec-18
Bd. Res. No. 93 dtd.
4770 ARNEL MALIWANAG ALBANO June 8, 2010 8-Jun-10 31-Dec-12
Bd. Res. No. 20 dtd. February 25, Bd. Res. No. 47 dtd.
4883 ARNEL MARTIN ARADA 2011 31-Dec-13 March 12, 2015 12-Mar-15 31-Dec-17
Br. Res. No. 48 dtd.
5685 ARNOLD ADRIANO APDUA March 12, 2015 12-Mar-15 31-Dec-17

Page 59
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
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PREVIOUS ACCREDITATION APPROVAL
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NO. PARTNERSHIPS DATE DATE (BR NO. / DATE) From To

Bd. Res. No. 247 dtd.


4226 ARNOLD ALSAY TANDING Bd. Res. No. 155 dtd. Sept. 5, 2008 31-Dec-10 Dec. 14, 2015 14-Dec-15 31-Dec-17

Br. Res. No. dtd. May 12,


4227 ARNOLD DEAN MALLARI 2017 12-May-17 5-Feb-20

Bd Res. No. 237 dtd.


3372 ARNOLD DOMINGO NAVALES Bd Res. No. 51 dtd. Feb. 11, 2013 31-Dec-15 Dec. 4, 2015 1-Jan-16 31-Dec-18
Br. Res. No. 16 dtd.
5624 ARNOLD PAGAPONG DE LOS SANTOS February 2, 2015 2-Feb-15 31-Dec-17

Bd. Res. No. 135 dtd.


5344 ARNOLD SAGUN GARRIDO Bd. Res. No. 138 dtd. Sept. 9, 2013 31-Dec-15 August 11, 2015 1-Jan-16 31-Dec-18
Br. Res. No. 187 dtd. July
6238 ARNOLD VALENCIA SALCEDO 7, 2016 7-Jul-16 31-Dec-18

Bd Res. No. dtd. May 12,


3416 ARNUALDO BAYANI MACAPAGAL Bd Res. No. 156 dtd. Oct. 8, 2007 31-Dec-09 2017 12-May-17 14-Sep-20
Bd Res. No. 106 dtd.
3171 ARNULFO A. SANTOS Sept. 14, 2007 14-Sep-07 31-Dec-09

Bd. Res. No. 49 dtd. March 28, Bd. Res. No. 01 dtd. Jan.
4386 ARNULFO ESCALANTE LANCIN 2012 31-Dec-14 26, 2015 26-Jan-15 31-Dec-17
Bd. Res. No. 47 dtd. March 28, Bd. Res. No. 47 dtd.
1957 ARNULFO OBAOB REYES 2012 31-Dec-14 March 12, 2015 12-Mar-15 31-Dec-17

Page 60
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
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PREVIOUS ACCREDITATION APPROVAL
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NO. PARTNERSHIPS DATE DATE (BR NO. / DATE) From To
Bd Res. No. dtd. May 12,
3540 ARNULFO PAMINTUAN TANJUTCO Bd Res. No. 181 dtd. Nov. 6, 2007 31-Dec-09 2017 12-May-17 11-Nov-20
Bd Res. No. 94 dtd. April
3590 ARNULFO TEOXON ARROYO Bd Res. No. 19 dtd. Jan. 8, 2013 31-Dec-15 12, 2016 12-Apr-16 31-Dec-18
Br. Res. No. dtd. May 12,
3591 ARRA MAY ALISUAG ALBA 2017 12-May-17 4-Nov-20
Br. Res. No. 162 dtd.
6770 ARRAH JANE CABRAL DELA CRUZ March 28, 2017 28-Mar-17 28-Feb-20
Bd. Res. No. 188 dtd.
1711 ARSENIA CRUZ GARCIA Bd. Res. No. 200 dtd. Oct. 24, 2012 31-Dec-15 Oct. 14, 2015 01-Jan-16 31-Dec-18

Br. Res. No.__ dtd. April


6864 ARSENIA G. CHENG 10, 2017 10-Apr-17 10-Sep-20

Br. Res. No. dtd. May 12,


6865 ARSENIA TAN CHUNG 2017 12-May-17 14-Apr-20

Bd. Res. No. 46 dtd.


1761 ARSENIO BAGOY SUMAMPONG Bd. Res. No. 20 dtd. Feb. 20, 2012 31-Dec-14 March 11, 2015 11-Mar-15 31-Dec-17
Bd. Res. No. 62 dtd. Dec.
1523 ARSENIO BIAGAN BELONIO Bd. Res. No. 06 dtd. Feb. 8, 2012 31-Dec-14 29, 2014 1-Jan-15 31-Dec-17
Bd. Res. No. 27 dtd. Feb.
4566 ARSENIO ELVIA DE GUZMAN, JR. Bd. Res. No. 78 dtd. July 15, 2009 31-Dec-11 20, 2012 20-Feb-12 31-Dec-14

Bd. Res. No. 341 dtd.


0244 ARSENIO L. SEBASTIAN, III Bd. Res. No. 154 dtd. Dec. 21, 2010 31-Dec-13 Dec. 27, 2013 1-Jan-14 31-Dec-16
Bd Res. No. 86 dtd. Mar.
2778 ARSENIO P. MAYO Bd Res. No. 36 dtd. Feb. 29, 2012 31-Dec-14 31, 2016 31-Mar-16 31-Dec-18

Page 61
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PREVIOUS ACCREDITATION APPROVAL
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Bd. Res. No. 239 dtd. December 28, Bd. Res. No. 271 dtd.
0738 ARTEMIO ALIWALAS PASCUAL 2012 31-Dec-15 December 28, 2015 1-Jan-16 31-Dec-18
Br. Res. No. 41 (C) dtd.
5702 ARTEMIO BAILLO GUDEZ March 4, 2015 4-Mar-15 31-Dec-17
Bd. Res. No. 156 dtd.
2561 ARTEMIO LOVERIO ENOJO OCHOCO Bd. Res. No. 167 dtd. Oct. 22, 2012 31-Dec-15 August 24, 2015 1-Jan-16 31-Dec-18

Br. Res. No. 67 dtd. Feb.


6088 ARTHUR AURELIO SAUNAR 26, 2016 26-Feb-16 31-Dec-18

1597 ARTHUR C. UY Bd. Res. No. 113 dtd. Nov. 8, 2005 31-Dec-07

Bd. Res. No. 43 dtd. Dec.


2388 ARTHUR GRONA FAMATIGAN Bd. Res. No. 25 dtd. Feb. 20, 2012 31-Dec-14 29, 2014 1-Jan-15 31-Dec-17

Br. Res. No. 86 dtd. July


5751 ARTHUR LUCERO ISLA 8, 2015 8-Jul-15 31-Dec-17

Bd. Res. No. 141 dtd.


0080 ARTHUR MALONZO SIGUA Bd. Res. No. 52 dtd. Feb. 11, 2013 31-Dec-15 August 14, 2015 1-Jan-16 31-Dec-18
Bd. Res. No. 17 dtd. Feb.
1740 ARTHUR TAN CHU Bd. Res. No. 61 dtd. April 26, 2011 31-Dec-13 2, 2015 2-Feb-15 31-Dec-17

Br. Res. No. dtd. May 12,


1741 ARTHURO B. PASCUAL 2017 12-May-17 29-Apr-20

Bd. Res. No. 128 dtd. August 28, Bd. Res. No. 80 dtd.
1502 ARTURO ABACAN EVANGELISTA 2013 31-Dec-16 March 10, 2017 10-Mar-17 3-Sep-20

Page 62
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
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PREVIOUS ACCREDITATION APPROVAL
REG. NAME OF FIRM / BR. NO. EXPIRY REFERENCE VALIDITY REMARKS
NO. PARTNERSHIPS DATE DATE (BR NO. / DATE) From To

Br. Res. No. 49 dtd. Feb.


6627 ARTURO ABESAMIS ALEJANDRO, III 9, 2017 9-Feb-17 11-Oct-20

Bd Res. No. 111 dtd.


3053 ARTURO C. MALOTO Bd Res. No. 149 dtd. Dec. 21, 2009 31-Dec-12 June 4, 2013 4-Jun-13 31-Dec-15

Br. Res. No.__ dtd. April


3054 ARTURO DONATO SABINO 10, 2017 10-Apr-17 1-Sep-20
Bd. Res. No. 18 dtd. Jan.
0969 ARTURO LOPEZ SAYSON Bd. Res. No. 323 dtd. Dec. 27, 2013 31-Dec-16 18, 2017 18-Jan-17 31-Dec-19

Br. Res. No. dtd. May 12,


970 ARTURO M. GARCIA 2017 12-May-17 21-Dec-20
Bd. Res. No. 56 dtd. March 28, Bd. Res. No. 06 dtd. Jan.
1750 ARTURO N. INTING 2011 31-Dec-13 26, 2015 26-Jan-15 31-Dec-17
Bd Res. No. 203 dtd. Bd Res. No. 198 dtd.
3611 ARTURO NOCOM TOLENTINO Bd Res. No. 203 dtd. Oct. 29, 2013 Oct. 29, 2015 November 2, 2015 1-Jan-16 31-Dec-18
Bd. Res. No. 193 dtd.
4185 ARTURO ORDEN CUA Bd. Res. No. 113 dtd. Nov 16, 2011 31-Dec-13 Oct. 29, 2013 1-Jan-14 31-Dec-16
Bd. Res. No. 120 dtd.
2029 ARTURO RACIMO DIMAANO Bd. Res. No. 27 dtd. Feb. 20, 2012 31-Dec-14 July 24, 2015 24-Jul-15 31-Dec-17

1471 ARTURO S. OBCENA, JR. Bd. Res. No. 67 dtd. June 2, 2005 31-Dec-07

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Br. Res. No. dtd. May 12,


1472 ARTURO TUSI MIRABALLES 2017 12-May-17 5-Jan-20
Bd. Res. No. 41 dtd. Feb.
0081 ARTURO ZARAGOZA TONDO Bd. Res. No. 199 dtd. Oct. 29, 2013 31-Dec-16 9, 2017 9-Feb-17 8-May-20
Br. Res. No. dtd. May 12,
82 ARVEE GAYE BALLUG TRINIDAD-BADUA 2017 12-May-17 29-Jan-20

Bd. Res. No. 75 dtd. July


4553 ARVIN BUTAC MANUNTAG 15, 2009 15-Jul-09 31-Dec-11

Br. Res. No. 431 dtd.


6521 ARVIN FERNANDEZ SURALTA December 14, 2016 14-Dec-16 31-Dec-18
Bd. Res. No. 246 dtd. December Bd. Res. No. 74 dtd. July
5181 ARVIN GUERRA RAFOL 28, 2012 31-Dec-14 8, 2015 8-Jul-15 31-Dec-17

Br. Res. No. 161 dtd.


5938 ASH CATHIE GUIMBALENA LOQUIAS September 17, 2015 17-Sep-15 31-Dec-17
Bd. Res. No. 94 dtd. Oct.
4968 ASHANTI M. DE LA MESA 19, 2011 19-Oct-11 31-Dec-13

Br. Res. No.__ dtd. April


4969 ASHLEY ABARA DAWANG 10, 2017 10-Apr-17 20-May-20

Br. Res. No. dtd. May 12,


4970 ASHLEY JOY LANGATO CUARESMA 2017 12-May-17 2-Jun-20
Br. Res. No. 244 dtd.
6298 ASTER JOHN GOLOSO GALAGAR August 25, 2016 25-Aug-16 31-Dec-18

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Bd. Res. No. 78 dtd. July


0549 ASTRID PINEDA NUGUID Bd. Res. No. 71 dtd. June 5, 2012 31-Dec-14 8, 2015 8-Jul-15 31-Dec-17

Br. Res. No. 95 dtd. July


5823 ASUNCION ANTILLON CELENDRO 8, 2015 8-Jul-15 31-Dec-17

Bd Res. No. 80 dtd. Mar.


3435 ASUNCION CAMANTOY UGAY Bd Res. No. 97 dtd. April 17, 2013 31-Dec-15 28, 2016 28-Mar-16 31-Dec-18

Bd. Res. No. 245 dtd.


4166 ASUNCION CUYASEN BENCILA Bd. Res. No. 140 dtd. July 18, 2008 31-Dec-10 Dec. 14, 2015 14-Dec-15 31-Dec-17

Bd Res. No. 224 dtd.


3291 ASUNCION DELOS REYES CAPISTRANO Bd Res. No. 54 dtd. Feb. 11, 2013 31-Dec-15 Dec. 1, 2015 1-Jan-16 31-Dec-18
Bd. Res. No. 22 dtd.
1870 ASUNCION FANGO REDITO Bd. Res. No. 105 dtd. Oct. 21, 2011 31-Dec-14 December 19, 2014 1-Jan-15 31-Dec-17

Bd. Res. No. 132 dtd.


4419 ATHENA BONGANAY GONZALES Bd. Res. No. 03 dtd. Jan. 31, 2012 31-Dec-14 June 7, 2016 7-Jun-16 31-Dec-18
Bd. Res. No. 237 dtd. December 28, Bd. Res. No. 273 dtd.
0827 ATILANO DIAZ ALABATA 2012 31-Dec-15 December 28, 2015 1-Jan-16 31-Dec-18
Bd. Res. No. 68 dtd. July
0082 ATTILA DIMA-ALA GRANADA Bd. Res. No. 80 dtd. June 21, 2012 31-Dec-15 8, 2015 1-Jan-16 31-Dec-18
Br. Res. No. dtd. May 12,
83 AUBREY MARIE PACHONG SOBREVIAS 2017 12-May-17 14-Nov-20
Br. Res. No. 15 dtd.
6561 AUDIE R. MEDINA January 18, 2017 18-Jan-17 31-Dec-19

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Bd. Res. No. 79 dtd.
1762 AUDREY MANALO GARCIA Bd. Res. No. 226 dtd. Oct. 29, 2013 31-Dec-16 March 10, 2017 10-Mar-17 19-Sep-20

Bd. Res. No. 59 dtd. Sept


0823 AUDREYLITO G. CANLAPAN Bd. Res. No. 115 dtd. Oct. 25, 2004 31-Dec-06 8, 2006 1-Jan-07 31-Dec-09

Bd. Res. No. 247 dtd. December 28, Bd. Res. No. 55 dtd. Feb.
0137 AUGUSTO C. DE LEON & CO. 2012 31-Dec-15 19, 2016 19-Feb-16 31-Dec-18
Bd Res. No. 198 dtd.
3266 AUGUSTO NORTE ANDRADE Bd Res. No. 109 dtd. Sept. 12, 2012 31-Dec-15 November 2, 2015 1-Jan-16 31-Dec-18
Bd. Res. No. 308 dtd.
5459 AUGUSTO PARIS BORRA Dec. 27, 2013 27-Dec-13 31-Dec-15
Bd Res. No. 81 dtd. July
3425 AUGUSTUS ROVIRA MAYOR Bd Res. No. 72 dtd. June 5, 2012 31-Dec-14 8, 2015 8-Jul-15 31-Dec-17

Bd Res. No. 89 dtd. Mar.


0696 AUREA BULACAN TULIO Bd. Res. No. 109 dtd.Sept. 12, 2012 31-Dec-15 31, 2016 31-Mar-16 31-Dec-18
Bd. Res. No. 65 dtd. July
1998 AUREA CEPILLO-BAUAN Bd. Res. No. 61 dtd. April 26, 2012 31-Dec-14 8, 2015 8-Jul-15 31-Dec-17
Bd Res. No. 113 dtd.
2978 AUREA DOLLANO JABOLA Bd Res. No. 79 dtd. Sept. 11, 2007 31-Dec-09 Sept. 6, 2010 6-Sep-10 31-Dec-12

Bd. Res. No. 08 dtd. Jan.


1377 AUREA I. GRUYAL Bd. Res. No. 69 dtd. April 2, 2008 31-Dec-10 18, 2017 18-Jan-17 31-Dec-19
Bd. Res. No. 61 dtd. April
4490 AUREA O. NAVARRO 17, 2009 17-Apr-09 31-Dec-11
Bd. Res. No. 13 dtd. Feb.
1158 AURELIANO E. GARCIA Bd. Res. No. 77 dtd. July 15, 2009 31-Dec-11 8, 2012 8-Feb-12 31-Dec-14

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Bd. Res. No. ___ dtd.
3840 AURELIANO TAMAYO CABATIC Bd. Res. No. 52 dtd. Feb. 01, 2008 31-Dec-10 April 10, 2017 10-Apr-17 16-Jun-20
Br. Res. No. 31 dtd. Feb.
6035 AURELIO DAVID CRUZIN 9, 2016 9-Feb-16 31-Dec-18

Bd. Res. No. 44 dtd. Feb.


5470 AURELIO MATAMIS PALARCA Bd. Res. No. 317 dtd. Dec. 27, 2013 31-Dec-15 9, 2017 9-Feb-17 29-Sep-20
Bd. Res. No. 237 dtd.
5578 AURELIO REA LIWANAG Bd. Res. No. 26 dtd. Dec. 19, 2014 31-Dec-16 April 25, 2017 25-Apr-17 15-Oct-20
Br. Res. No. 197 dtd.
6255 AURORA C. MAGDALUYO August 2, 2016 2-Aug-16 31-Dec-18
Bd. Res. No. 172 dtd.
5293 AURORA FLAVIANO SOLOMIA Bd. Res. No. 89 dtd. April 16, 2013 31-Dec-15 Sept. 21, 2015 1-Jan-16 31-Dec-18
AURORA GOSOM MOJICA ( Formerly: AURORA PAPA Br. Res. No. 21 dtd.
6593 GOSOM ) January 18, 2017 18-Jan-17 31-Dec-19

Bd. Res. No. 134 dtd. Dec. 14,


0859 AURORA L. JUMAQUIO 2004 31-Dec-06
Bd. Res. No. 223 dtd.
1105 AURORA OLIVERON MARTIJA Bd. Res. No. 130 dtd. Nov. 12, 2010 31-Dec-13 Oct. 29, 2013 1-Jan-14 31-Dec-16

Bd. Res. No. 22 dtd. Feb.


1726 AURORA SALAS MANARANG Bd. Res. No. 25 dtd. Feb. 20, 2012 31-Dec-14 2, 2015 02-Feb-15 31-Dec-17

Bd. Res. No. 132 dtd.


0682 AUSTRIA PATIO PEPITO Bd. Res. No. 100 dtd. May 12, 2008 31-Dec-10 Dec. 2, 2010 1-Jan-11 31-Dec-13
Br. Res. No. dtd. May 12,
683 AVELINA C. GURREA 2017 12-May-17 10-Nov-20

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Bd. Res. No. 167 dtd. Oct
0083 AVELINA C. PASCUA Bd. Res. No. 101 dtd. Oct 26, 2009 31-Dec-12 22, 2012 1-Jan-13 31-Dec-15

Bd. Res. No. 274 dtd.


4147 AVELINA C. SOMBILON Bd. Res. No. 300 dtd. Dec. 27, 2013 31-Dec-16 Sept. 23, 2016 1-Jan-17 31-Dec-19

Bd. Res. No. 23 dtd. Jan.


0344 AVELINO B. PEA Bd. Res. 04 dtd. Feb. 9, 2004 31-Dec-06 31, 2007 31-Jan-07 31-Dec-09

Bd. Res. No. 33 dtd. Jan.


0473 AVELINO D. MATEO Bd. Res. No. 39 dtd. April 14, 2004 31-Dec-06 28, 2008 28-Jan-08 31-Dec-10

Bd. Res. No. 66 dtd. July


1672 AVELINO DE LOS SANTOS BELTRAN Bd. Res. No. 116 dtd. Dec. 22, 2011 31-Dec-14 8, 2015 8-Jul-15 31-Dec-17

1886 AVELINO L. CANDA Bd. Res. No. 06 dtd. Jan. 24, 2006 31-Dec-08

Bd. Res. No. 101 dtd.


1254 AVELINO S. SANOY Bd. Res. No. 50 dtd. Apr. 12, 2005 31-Dec-07 May 12, 2008 12-May-08 31-Dec-10

0718 AVELINO, CRUZ, RODRIGUEZ, TANYAG & CO. Bd. Res. No. 75 dtd. Sept 15, 2004 31-Dec-06

Bd. Res. No. 141 dtd.


4227 AVELITO T. BAUTISTA Bd. Res. No. 157 dtd. Sept. 5, 2008 31-Dec-10 August 14, 2015 14-Aug-15 31-Dec-17
Bd. Res. No. 64 dtd. Mar.
2628 AYRIN A. FABRE Bd. Res. No. 16 dtd. Jan. 29, 2007 31-Dec-09 26, 2010 26-Mar-10 31-Dec-12

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Bd Res. No. 61 dtd. Sept.
2889 AZUCENA A. NONAN 06, 2007 6-Sep-07 31-Dec-09

Bd. Res. No. 21 dtd. July 05,


0121 B. BARSABAL & COMPANY 2001 31-Dec-03
Bd. Res. No. ___ dtd.
0909 B. F. MEDINA & CO. Bd. Res. No. 234 dtd. Oct. 29, 2013 31-Dec-16 April 10, 2017 10-Apr-17 19-Aug-20
Bd. Res. No. 21 dtd. July 05,
0122 B. G. SABATER & ASSOCIATES 2001 31-Dec-03
Bd. Res. No. 12 dtd. Jan.
0539 B.C. HORTELANO & CO. Bd. Res. No. 235 dtd. Oct. 29, 2013 31-Dec-16 18, 2017 18-Jan-17 31-Dec-19

Br. Res. No. 136 dtd.


6751 B.L. BERNARDO & CO. March 23, 2017 23-Mar-17 8-Sep-20

Bd. Res. No. 75 dtd. July


2140 BABY ADELIZA S. ARELLANO Bd. Res. No. 94 dtd. Oct. 19, 2011 31-Dec-14 8, 2015 8-Jul-15 31-Dec-17

Bd. Res. No. 08 dtd. Feb.


1217 BABY MIOSA VELAYO Bd. Res. No. 134 dtd. Dec. 2, 2010 31-Dec-13 2, 2015 2-Feb-15 31-Dec-17
Accreditation of Lindy
Patriana was cancelled
BACONGA PATRIANA & CO. Bd. Res. No.58 dtd. Dec. by BOA in favor of this
2431 (Formerly: BACONGA, PATRIANA, ROSALIJOS & CO.) Bd. Res. No.15 dtd. Feb. 20, 2012 31-Dec-14 29, 2014 1-Jan-15 31-Dec-17 partnership.

2163 BALARIS, RUBIO & CO. Bd. Res. No. 31 dtd. April 20, 2006 31-Dec-08

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Bd. Res. No. 118 dtd.


4795 BALBINA MEDINA RECACHO Sept. 6, 2010 6-Sep-10 31-Dec-12

2026 BALDONADO TUDDAO CORPUZ & CO. Bd. Res. No. 21 dtd. April 18, 2006 31-Dec-08
Bd. Res. No. 01 dtd. Jan.
1837 BALDOVINO SILVERIO LAGBAO Bd. Res. No. 13 dtd. Feb. 8, 2012 31-Dec-14 26, 2015 26-Jan-15 31-Dec-17
Bd. Res. No. 23 dtd. Mar.
1410 BALDOZA, ABAT & CO. Bd. Res. No. 62 dtd. May 27, 2005 31-Dec-07 4, 2009 4-Mar-09 31-Dec-11
BALICAS, LAMBOSO & CO. (Formerly: C. B. Bd. Res. No. 123 dtd. Sept. 19, Bd. Res. No. 157 dtd.
0408 FUENTESFINA & CO. ) 2012 31-Dec-15 August 24, 2015 1-Jan-16 31-Dec-18
Bd. Res. No. 165 dtd.
4262 BALTAZAR B. BADILLO Oct. 28, 2008 28-Oct-08 31-Dec-10
Bd Res. No. 122 dtd.
3235 BALTAZAR N. ENDRIGA Sept. 17, 2007 17-Sep-07 31-Dec-09
Bd. Res. No. 254 dtd. December Bd. Res. No. 105 dtd.
0030 BANARIA, BANARIA AND COMPANY 28, 2012 31-Dec-15 July 14, 2015 1-Jan-16 31-Dec-18

Bd. Res. No. 37 dtd.


0013 BANIQUED & LIM Bd. Res. No. 18 dtd. June 15, 2001 31-Dec-03 May 29, 2006 29-May-06 31-Dec-08
Bd. Res. No. 77 dtd.
2920 BANSAN CO CHOA Bd. Res. No. 34 dtd. March 3, 2015 31-Dec-17 cMarch 10, 2017 10-Mar-17 23-May-20 Resolution No. 209
BARBACENA, TANDINGAN & CO. ( Formerly: Bd. Res. No. 207 dtd. November Bd. Res. No. 218 dtd. Approving the change of
0131 PASCUAL, PASCUAL & CO.) 12, 2012 31-Dec-15 Dec. 1, 2015 1-Jan-16 31-Dec-18 partnership name Dated:

Bd. Res. No. 172 dtd.


5443 BARBARA OLIVO PINOS Bd. Res. No. 299 dtd. Dec. 27, 2013 31-Dec-15 Sept. 21, 2015 1-Jan-16 31-Dec-18

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Bd. Res. No. 08 dtd. August 13, Bd. Res. No. 212 dtd.
4239 BARBARA S. TORRALBA 2014 31-Dec-16 April 20, 2017 20-Apr-17 1-Nov-20

Br. Res. No. 72 dtd. Mar.


6096 BARNEY BALBUENA AGUILAR 28, 2016 28-Mar-16 31-Dec-18
Benedicta F. Barrientos -
Acc. 0998, Partner
withdrawn from the
partnership effective
0409 BARRIENTOS ROSENDAL & ASSOCIATES Bd. Res. 2 1 dtd. Feb.11, 2004 31-Dec-06 Feb. 17, 2005
Bd. Res. No. 104 dtd.
0256 BARRION, BARRION AND COMPANY Bd. Res. No. 105 dtd. Oct. 21, 2011 31-Dec-14 July 14, 2015 14-Jul-15 31-Dec-17

Br. Res. No. 71 dtd.


6683 BARTOLOME M. SAN MARTIN, JR. March 10, 2017 10-Mar-17 1-Nov-20
Bd. Res. No. 134 dtd. Dec. 14, Bd. Res. No. 114 dtd.
0860 BARTOLOME MISA. HERNANDEZ, III 2004 31-Dec-06 May 21, 2008 21-May-08 31-Dec-10

Bd Res. No. 41 dtd. Dec.


2866 BARTOLOME ROMA URBANO Bd Res. No. 100 dtd. Oct. 19, 2011 31-Dec-13 19, 2014 19-Dec-14 31-Dec-16

Bd. Res. No. 76 dtd. April


1033 BARTOLOME, BENIPAYO & ASSOCIATES Bd. Res. No. 35 dtd. Mar. 18, 2005 31-Dec-07 10, 2008 10-Apr-08 31-Dec-10
Bd. Res. No. dtd. May
1524 BASIL A. PEREA Bd. Res. No. 67 dtd. May 5, 2009 31-Dec-11 12, 2017 12-May-17 27-Nov-20
Bd. Res. No. 126 dtd. August 28, Bd. Res. No. 57 dtd. Feb.
1634 BASILIDES C. MANDAWE, JR. 2013 31-Dec-16 19, 2016 1-Jan-17 31-Dec-19

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Br. Res. No. dtd. May 12,
1635 BASILISA TARAS DE LARA 2017 12-May-17 9-Jan-20
Br. Res. No. dtd. May 12,
1636 BASSANIO DAEL NAVARRO, JR. 2017 12-May-17 14-May-20

1022 BAULA, MENESES & ASSOCIATES Bd. Res. No. 33 dtd. Feb. 22, 2005 31-Dec-07

Bd. Res. No. 18 dtd. Jan.


0031 BAUTISTA, SAGCAL & ASSOCIATES Bd. Res. No. 87 dtd. Nov. 10, 2006 31-Dec-09 28, 2010 28-Jan-10 31-Dec-12

Bd. Res. No. 158 dtd. Sept. 27, Bd. Res. No. 171 dtd.
4879 BAYANI AGUSTIN LOPEZ 2013 31-Dec-16 April 7, 2017 7-Apr-17 22-Sep-20

Bd. Res. No. 76 dtd. April


1238 BEATRIZ B. LAPUS Bd. Res. No. 49 dtd. Apr. 12, 2005 31-Dec-07 10, 2008 10-Apr-08 31-Dec-10

Bd. Res. No. 49 dtd. March 28, Bd. Res. No. 338 dtd.
0399 BEATRIZ LAGMAY MERCULIO 2011 31-Dec-13 Dec. 27, 2013 1-Jan-14 31-Dec-16
Br. Res. No.__ dtd. April
6880 BEBELYN NOGOT ABRAHAN 10, 2017 10-Apr-17 15-May-20
Bd. Res. No. 110 dtd.
4458 BEDA EVA BENOSA Bd. Res. No. 36 dtd. Mar. 6, 2009 31-Dec-11 Apr. 15, 2016 15-Apr-16 31-Dec-18

Bd. Res. No. 02 dtd. Jan.


2165 BEE ENG CHUA LUA Bd. Res. No. 09 dtd. Feb. 8, 2012 31-Dec-14 26, 2015 26-Jan-15 31-Dec-17

Bd. Res. No. 09 dtd. Jan.


1838 BELARMINA TAYCO MANLAPID Bd. Res. No. 223 dtd. Oct. 29, 2013 31-Dec-16 18, 2017 18-Jan-17 31-Dec-19

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Bd. Res. No. 212 dtd.


2300 BELEN B. BAUTISTA Bd. Res. No. 47 dtd. Dec. 29, 2014 31-Dec-17 April 20, 2017 20-Apr-17 10-Aug-20

2311 BELEN C. GUEVARA Bd. Res. No. 51 dtd. Sept. 5, 2006 31-Dec-08

Bd. Res. No. 204 dtd.


4771 BELEN DF CELESTINO Bd. Res. No. 93 dtd. June 8, 2010 31-Dec-12 November 2, 2015 2-Nov-15 31-Dec-17
Br. Res. No. 175 dtd.
5954 BELEN LAYUG CAPARAZ October 13, 2015 13-Oct-15 31-Dec-17
Bd. Res. No. ___ dtd.
0936 BELEN MALAZARTE MORGA Bd. Res. No. 335 dtd. Dec. 27, 2013 31-Dec-16 April 10, 2017 10-Apr-17 9-Oct-20
Bd. Res. No. 176 dtd.
0499 BELEN MANAHAN-SANTOS Bd. Res. No. 191 dtd. Oct. 24, 2012 31-Dec-15 Oct. 13, 2015 1-Jan-16 31-Dec-18
Bd Res. No. 93 dtd. Sept.
3094 BELEN N. CRUZ 11, 2007 11-Sep-07 31-Dec-09
Bd. Res. No. 62 dtd. Feb.
4816 BELEN Q. GARCIA Bd. Res. No. 45 dtd. Feb. 11, 2013 31-Dec-15 19, 2016 19-Feb-16 31-Dec-18

Bd. Res. No. dtd. May


3868 BELEN R. CASIDA Bd. Res. No. 225 dtd. Oct. 29, 2013 31-Dec-16 12, 2017 12-May-17 8-Jan-20

Bd. Res. No. 49 dtd. March 28, Bd. Res. No. 08 dtd. Feb.
0755 BELEN REPOMPO GELLEGAN 2012 31-Dec-15 9, 2016 9-Feb-16 31-Dec-18
Cancelled Connected to
Laud, Basarte, Olarte,
Paez, Vasquez & Co.
Bd. Res. No. 88 dtd. August 16, Bd. Res. No. 94 dtd. Aug. Res. 63 dated April 26,
1581 BELEN VELOSO CUEVA-LAUD 2005 31-Dec-07 11, 2009 11-Aug-09 31-Dec-11 2011
Bd. Res. No. 123 dtd.
4810 BELENA BANDILLO-SUELLO Sept. 6, 2010 6-Sep-10 31-Dec-12

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2357 BELINDA B. DE LA CRUZ Bd. Res. No. 55 dtd. Sept. 8, 2006 31-Dec-08
Br. Res. No. 128 dtd.
6176 BELINDA BALLERA QUINTOS June 6, 2016 6-Jun-16 31-Dec-18
Bd. Res. No. 33 dtd. March 28, Bd. Res. No. 80 dtd.
0500 BELINDA CHIONG LEE 2011 31-Dec-13 March 10, 2017 10-Mar-17 15-Jul-20
Bd. Res. No. 97 dtd. Apr.
3984 BELINDA DIZON DE LEON Bd. Res. No. 109 dtd. June 4, 2013 31-Dec-16 12, 2016 1-Jan-17 31-Dec-19
Bd. Res. No. 105 dtd.
3444 BELINDA GO SY Bd Res. No. 159 dtd. Oct. 8, 2007 31-Dec-09 Oct. 26, 2009 1-Jan-10 31-Dec-12

Bd. Res. No. 356 dtd.


3749 BELINDA P. MACARAEG Bd. Res. No. 344 dtd. Dec. 27, 2013 31-Dec-16 November 3, 2016 1-Jan-17 31-Dec-19
Bd Res. No. dtd. May
3426 BELINDA P. TORRES Bd Res. No. 204 dtd. Oct. 29, 2013 31-Dec-15 12, 2017 12-May-17 24-Dec-20
Bd Res. No. 214 dtd. November 21, Bd Res. No. 200 dtd.
2934 BELLA D. DE BORJA 2012 31-Dec-15 November 2, 2015 1-Jan-16 31-Dec-18
Bd. Res. No. 214 dtd. Oct. 29, Bd. Res. No. 106 dtd.
0884 BELLA E. MORALES 2013 31-Dec-15 July 14, 2015 01-Jan-16 31-Dec-18
Bd. Res. No. 217 dtd.
1415 BELLA FLOR CABRAS PASTORIZA Bd. Res. No. 151 dtd. Sept. 9, 2013 31-Dec-16 April 20, 2017 20-Apr-17 10-Jun-20
Bd. Res. No. 03 dtd. August 13, Bd. Res. No. dtd. May
5520 BEMALYN DE CASTRO CATUBURAN 2014 31-Dec-16 12, 2017 12-May-17 22-Dec-20

Bd. Res. No. 96 dtd. August 13, Bd. Res. No. 62 dtd. July
5103 BENEDICT BUENAVISTA BOMBAES 2012 31-Dec-14 8, 2015 8-Jul-15 31-Dec-17

Bd. Res. No. 101 dtd. August 13, Bd. Res. No. 120 dtd.
5118 BENEDICT DE LEON SANTOS 2012 31-Dec-14 July 24, 2015 24-Jul-15 31-Dec-17

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Bd. Res. No. 128 dtd. Sept. 20, Bd. Res. No. 92 dtd. Aug.
0998 BENEDICTA F. BARRIENTOS 2007 31-Dec-09 11, 2009 1-Jan-10 31-Dec-12

Bd. Res. No. 01 dtd.


5204 BENEDICTO S. LUIS January 8, 2013 8-Jan-13 31-Dec-15
Bd. Res. No. 39(A) dtd.
2487 BENIGNO DE LEON GALANG Bd. Res. No. 94 dtd. Oct. 19, 2011 31-Dec-14 March 4, 2015 4-Mar-15 31-Dec-17
Bd. Res. No. 36 dtd. February 11, Bd. Res. No. 62 dtd.
5250 BENIGNO EMIL YAMBAO NALUS 2013 31-Dec-15 February 19, 2016 19-Feb-16 31-Dec-18
Bd Res. No. 62 dtd. Feb.
2967 BENIGNO LENDIO SORIMA, JR. Bd Res. No. 173 dtd. Oct. 22, 2012 31-Dec-15 19, 2016 19-Feb-16 31-Dec-18

Bd. Res. No. 222 dtd. December Bd. Res. No. 47 dtd. Feb.
4726 BENIGNO MALANA CUBACUB, JR. 28, 2012 31-Dec-15 17, 2016 17-Feb-16 31-Dec-18

0812 BENIGNO N. DELA CRUZ Bd. Res. No. 114 dtd. Oct. 25, 2004 31-Dec-06

Bd Res. No. 79 dtd. Sept.


2979 BENIGNO S. NADRES 11, 2007 11-Sep-07 31-Dec-09
Bd. Res. No. 155 dtd. Sept. 27, Bd. Res. No. 213 dtd.
1503 BENILDA S. BIJIS-ACORDA 2013 31-Dec-16 April 20, 2017 20-Apr-17 15-Jun-20

Bd. Res. No. 19 dtd.


4673 BENILDA ZARAGOSA REYES January 28, 2010 28-Jan-10 31-Dec-12
Bd. Res. No. dtd. May
1396 BENITA ABIERAS FERRERAS Bd. Res. No. 62 dtd. May 27, 2005 31-Dec-07 12, 2017 12-May-17 10-Dec-20

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LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
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PREVIOUS ACCREDITATION APPROVAL
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NO. PARTNERSHIPS DATE DATE (BR NO. / DATE) From To
Bd. Res. No. 44 dtd. Dec.
2437 BENITEZ AND ASSOCIATES Bd. Res. No. 116 dtd. Dec. 22, 2011 31-Dec-14 29, 2014 1-Jan-15 31-Dec-17
Bd Res. No. 12 dtd. Jan.
3668 BENITO B. EVANGELISTA 14, 2008 14-Jan-08 31-Dec-10

Bd Res. No. 127 dtd.


3267 BENITO C. FERNANDEZ Sept. 20, 2007 20-Sep-07 31-Dec-09

2240 BENITO D. RINGOR Bd. Res. No. 41 dtd. May 30, 2006 31-Dec-08
Bd. Res. No. 02 dtd. Jan.
1024 BENITO REYES PAGASPAS Bd. Res. No. 113 dtd. Nov 16, 2011 31-Dec-13 18, 2017 18-Jan-17 31-Dec-19

1218 BENITO S. TAN Bd. Res. No. 48 dtd. Apr. 12, 2005 31-Dec-07
Br. Res. No.__ dtd. April
1219 BENITO SISON DECANG, JR. 10, 2017 10-Apr-17 18-Jun-20
Bd. Res. No. 167 dtd. Sept. 27, Bd. Res. No. _____ dtd.
3795 BENJAMIN ABION VEGA, JR. 2013 31-Dec-16 April 10, 2017 10-Apr-17 6-Jun-20
Bd Res. No. 51 dtd. Feb.
2840 BENJAMIN ALABAT ABARQUEZ, JR. Bd Res. No. 77 dtd. April 16, 2013 31-Dec-15 18, 2016 18-Feb-16 31-Dec-18

Bd. Res. No. 40 dtd. Jan.


3806 BENJAMIN B. BELEN 28, 2008 28-Jan-08 31-Dec-10

Br. Res. No. dtd. May 12,


3807 BENJAMIN DANG-I OLOWAN, JR. 2017 12-May-17 15-Apr-20

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LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
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Bd. Res. No. 222 dtd.


2734 BENJAMIN DE LA CRUZ ARCIAGA Bd. Res. No. 59 dtd. March 6, 2013 31-Dec-15 Dec. 1, 2015 1-Jan-16 31-Dec-18

0018 BENJAMIN H. TAN Bd. Res. No. 18 dtd. June 15, 2001 31-Dec-03
Bd Res. No. 48 dtd. Sept.
2779 BENJAMIN I. ESPIRITU 06, 2007 6-Sep-07 31-Dec-09

Bd. Res. No. 63 dtd. April


3886 BENJAMIN L. HERRADURA 2, 2008 2-Apr-08 31-Dec-10

0019 BENJAMIN O. MORENTE Bd. Res. No. 18 dtd. June 15, 2001 31-Dec-03
Bd Res. No. 134 dtd. Sept. 25, Bd Res. No. 189 dtd. Oct.
3062 BENJAMIN QUIONES MOJAR 2012 31-Dec-14 14, 2015 14-Oct-15 31-Dec-17

Bd. Res. NO. 79 dtd. Oct.


1525 BENJAMIN S. GARRIEL Bd. Res. NO. 58 dtd. April 17, 2009 31-Dec-11 7, 2011 1-Jan-12 31-Dec-14

Bd. Res. No. 62 dtd. July


4996 BENJAMIN VILLEGAS GANAPIN, JR. Bd. Res. No. 12 dtd. Feb. 8, 2012 31-Dec-14 8, 2015 8-Jul-15 31-Dec-17
Bd. Res. No. 129 dtd. Sept. 25, Bd. Res. No. 62 dtd. Dec.
5146 BENJIE PALACIOS VELORIA 2012 31-Dec-14 29, 2014 1-Jan-15 31-Dec-17
Bd. Res. No. 173 dtd.
4277 BENJILYN ARAULA JOANINO Oct. 30, 2008 30-Oct-08 31-Dec-10

Bd. Res. No. 82 dtd. July


2109 BENMAR BAYONETA PANAGUITON Bd. Res. No. 28 dtd. April 20, 2006 31-Dec-08 15, 2009 15-Jul-09 31-Dec-11

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LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
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Br. Res. No.__ dtd. April
6957 BENNETH G. MABIASAN 10, 2017 10-Apr-17 25-Feb-20

Br. Res. No. 149 dtd.


5930 BENNY BERNADETTE PATULOT GARDOCE August 17, 2015 17-Aug-15 31-Dec-17

Bd. Res. No.72 dtd. Mar.


4741 BENNY D. DE LA PUERTA 26, 2010 26-Mar-10 31-Dec-12

Br. Res. No.__ dtd. April


4742 BERLIN M. TIMAJO 10, 2017 10-Apr-17 29-Apr-20
Bd. Res. No. 03 dtd. Jan.
4189 BERNABE CRUZ CALEON Bd. Res. No. 79 dtd. June 21, 2012 31-Dec-14 18, 2017 18-Jan-17 31-Dec-19
Bd. Res. No. 134 dtd.
0138 BERNABE LAURON VELORIA Bd. Res. No. 66 dtd. April 2, 2008 31-Dec-10 Dec. 2, 2010 1-Jan-11 31-Dec-13
Br. Res. No. dtd. May 12,
139 BERNADETHE NG BALAGOT 2017 12-May-17 26-Oct-20

Br. Res. No. 140 dtd.


5915 BERNADETTE C. RAMOS August 14, 2015 14-Aug-15 31-Dec-17

Bd. Res. No. 07 dtd. August 13, Bd. Res. No. _____ dtd.
4922 BERNADETTE CHIONG-FUENTES 2014 31-Dec-16 April 10, 2017 10-Apr-17 20-Jan-20

1073 BERNADETTE D. PALMOS Bd. Res. No. 38 dtd. Mar. 18, 2005 31-Dec-07

Page 78
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
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Bd. Res. No. 24 dtd. Feb.
1092 BERNADETTE D. TOLENTINO Bd. Res. No. 56 dtd. April 17, 2009 31-Dec-11 20, 2012 20-Feb-12 31-Dec-12

Bd. Res. No. ____dtd.


4041 BERNADETTE GOMEZ FRANCISCO Bd. Res. No. 61 dtd. April 26, 2011 31-Dec-13 April 10, 2017 10-Apr-17 23-Jan-20

Bd Res. No. 207 dtd.


3261 BERNADETTE KHO DIMZON Bd Res. No. 08 dtd. Jan. 8, 2013 31-Dec-15 November 2, 2015 1-Jan-16 31-Dec-18
Bd. Res. No. 170 dtd.
4892 BERNADETTE L. BANIQUED Bd. Res. No. 260 dtd. Dec. 9, 2013 31-Dec-16 April 7, 2017 7-Apr-17 22-Feb-20

Bd. Res. No. 40 dtd. Mar.


2727 BERNADETTE M. DIONELA 2, 2007 2-Mar-07 31-Dec-09
Br. Res. No. 283 dtd.
6327 BERNADETTE MARILOU DE DIOS PILARES September 28, 2016 28-Sep-16 31-Dec-18
Br. Res. No.__ dtd. April
6328 BERNADETTE MERENCILLO JAO 10, 2017 10-Apr-17 23-Jan-20
Bd. Res. No. 162 dtd.
4240 BERNADETTE O. TOLEDO Oct. 28, 2008 28-Oct-08 31-Dec-10
Bd. Res. No. 107 dtd.
0459 BERNADETTE RULE ORDOEZ Bd. Res. No. 257 dtd. Dec. 9, 2013 31-Dec-15 April 12, 2016 12-Apr-16 31-Dec-18

Br. Res. No. 14 dtd.


5618 BERNADETTE SABALBORO LOPEZ February 2, 2015 2-Feb-15 31-Dec-17
Bd. Res. No. 70 dtd. July
4500 BERNADETTE TERNURA TERNURA Bd. Res. No. 23 dtd. Feb. 20, 2012 31-Dec-14 8, 2015 8-Jul-15 31-Dec-17

Page 79
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
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Br. Res. No. 67 dtd. Feb.
6089 BERNARD ABCEDE TRIOL 26, 2016 26-Feb-16 31-Dec-18
Br. Res. No. dtd. May 12,
6090 BERNARD BALOCATING DURAN 2017 12-May-17 7-Sep-20

Br. Res. No. 127 dtd.


6164 BERNARD BERNARDO GOROSPE June 6, 2016 6-Jun-16 31-Dec-18
Bd. Res. No. 84 dtd. April
2562 BERNARD JOHN YULO MANALILI Bd. Res. No. 03 dtd. Jan. 29, 2007 31-Dec-09 14, 2010 14-Apr-10 31-Dec-12
Br. Res. No. 18 dtd.
5636 BERNARD LAYGO MEDRANO February 2, 2015 2-Feb-15 31-Dec-17
Br. Res. No.__ dtd. April
5637 BERNARD ROTE SALONGA, JR. 10, 2017 10-Apr-17 16-May-20 Cancelled effective
March 12, 2007. New
1449 BERNARDINO C. DIZON Bd. Res. No. 65 dtd. May 27, 2005 31-Dec-07 Partner of De Belen,

Bd. Res. No. 61 dtd. April


3964 BERNARDITA G. ORBE Bd. Res. No. 61 dtd. April 26, 2011 31-Dec-13 26, 2011 26-Apr-11 31-Dec-13

Bd Res. No. 94 dtd. Sept.


3095 BERNARDITA C. BAGUIOSO 11, 2007 11-Sep-07 31-Dec-09
Bd. Res. No. 165 dtd.
1871 BERNARDITA C. GUTIERREZ Bd. Res. No. 07 dtd. Jan. 26, 2009 31-Dec-11 April 7, 2017 7-Apr-17 30-Jun-20

Bd. Res. No. 37 dtd. Dec


2479 BERNARDITA MANGLAPUS LOZADA Bd. Res. No. 22 dtd. Dec 26, 2011 31-Dec-14 19, 2014 1-Jan-15 31-Dec-17

1741 BERNARDITA S. MILITAR Bd. Res. No. 112 dtd. Nov. 3, 2005 31-Dec-07

Page 80
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Bd Res. No. 122 dtd. August 28, Bd Res. No. dtd. May 12,
3329 BERNARDO BEBANIO RUALLO 2013 31-Dec-15 2017 12-May-17 24-Oct-20
Bd. Res. No. 235 dtd. December 28, Bd. Res. No. 96 dtd. Apr.
3224 BERNARDO HADUCA ANTOLIN 2012 31-Dec-15 12, 2016 12-Apr-16 31-Dec-18
Bd. Res. No. 114 dtd.
2221 BERNARDO MALASIQUE SABINO Bd. Res. No. 40 dtd. May 30, 2006 31-Dec-08 Oct. 26, 2009 26-Oct-09 31-Dec-11

Br. Res. No. 170 dtd.


5951 BERNARDO NICOLAS CENTENO September 21, 2015 21-Sep-15 31-Dec-17
Bd. Res. No. 127 dtd.
1691 BERNARDO PARDILLO SOLON Bd. Res. No. 282 dtd. Dec. 23, 2013 31-Dec-16 March 17, 2017 17-Mar-17 4-Nov-20

1935 BERNIE R. DICHOSO Bd. Res. No. 13 dtd. Mar. 2, 2006 31-Dec-08
Bd. Res. No. 134 dtd.
4128 BERTIN C. TOCONG July 18, 2008 18-Jul-08 31-Dec-10
Bd. Res. No. 25 dtd. Dec.
5562 BESS MARIA DOROMAL RELOJO 19, 2014 19-Dec-14 31-Dec-16

Bd Res. No.24 dtd. Feb.


2926 BETHILDA VALDEZ CLUTARIO Bd Res. No.148 dtd. Sept. 09, 2013 31-Dec-15 9, 2016 9-Feb-16 31-Dec-18

Br. Res. No. 154 dtd. July


6216 BETSY SORIA JIMENEZ 4, 2016 4-Jul-16 31-Dec-18

Bd. Res. No. 58 dtd. Mar.


1623 BETTY G. DOMANICO - OLIVO Bd. Res. No. 91 dtd. Sept 21, 2005 31-Dec-07 18, 2008 18-Mar-08 31-Dec-10

Bd Res. No. 138 dtd. Sept. 27, Bd. Res. No. 105 dtd.
3318 BETTY JANE Y. MARTINEZ 2007 31-Dec-09 Oct. 26, 2009 1-Jan-10 31-Dec-12

Page 81
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NO. PARTNERSHIPS DATE DATE (BR NO. / DATE) From To
Bd. Res. No. 136 dtd.
1137 BETTY SAN BUENAVENTURA - DACANAY Bd. Res. No. 43 dtd. Apr. 12, 2005 31-Dec-07 July 18, 2008 18-Jul-08 31-Dec-10
Br. Res. No. 73 dtd. Mar.
6107 BEVERLY EVANGELISTA ECHON 28, 2016 28-Mar-16 31-Dec-18
Br. Res. No. 169 dtd.
5944 BEVERLY JOYCE ILAGAN MARUNDAN September 21, 2015 21-Sep-15 31-Dec-17
Br. Res. No.__ dtd. April
5945 BEVERLYN J. REMPIS 10, 2017 10-Apr-17 24-Sep-20
Bd. Res. No. 41 dtd. February 11, Bd. Res. No. 220 dtd.
5274 BHEN CARLO ESPIRITU ANDAL 2013 31-Dec-15 Dec. 1, 2015 1-Jan-16 31-Dec-18

Bd. Res. No. 229 dtd.


0550 BIENVENIDA F. LABADO Bd. Res. No. 76 dtd. Oct. 7, 2011 31-Dec-13 Oct. 29, 2013 1-Jan-14 31-Dec-16

0824 BIENVENIDA R. FLORENDO Bd. Res. No. 115 dtd. Oct. 25, 2004 31-Dec-06

Bd. Res. No. 52 dtd.Feb.


3848 BIENVENIDO A. SARMIENTO 01, 2008 1-Feb-08 31-Dec-10
Bd Res. No. 09 dtd. Feb.
3204 BIENVENIDO ALEGADO GASMENA Bd Res. No. 17 dtd. Feb. 25, 2011 31-Dec-13 2, 2015 2-Feb-15 31-Dec-17
Bd Res. No. 165 dtd. Oct.
3466 BIENVENIDO S. D. GARCIA 17, 2007 17-Oct-07 31-Dec-09
Bd. Res. No. 80 dtd. Oct.
4951 BILL L. QUIONES 7, 2011 7-Oct-11 31-Dec-13
Bd. Res. No. 83 dtd. Oct.
4954 BILLY BENSON L. SORIANO 11, 2011 11-Oct-11 31-Dec-13

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Br. Res. No. dtd. May 12,


4955 BILLY IDANAN BACARRA 2017 12-May-17 13-Jul-20
Bd. Res. No. 144 dtd. Sept. 25, Bd. Res. No. 189 dtd.
0006 BIN GUI ALEJANDRO UY 2012 31-Dec-15 Oct. 14, 2015 1-Jan-16 31-Dec-18
Br. Res. No.__ dtd. April
7 BITHAO, AURELIO AND PARTNERS 10, 2017 10-Apr-17 4-Dec-20 PRINTED
Bd. Res. No. 10 dtd. Feb.
1955 BITONG & CO. Bd. Res. No. 15 dtd. Feb. 20, 2012 31-Dec-14 2, 2015 2-Feb-15 31-Dec-17
Br. Res. No.__ dtd. April
1956 BLADYMIR V. TOMAS 10, 2017 10-Apr-17 9-Mar-20

Br. Res. No. 86 dtd. July


5752 BLANCA F. CALVEZ 8, 2015 8-Jul-15 31-Dec-17
Bd. Res. No. 110 dtd.
1673 BLANDINA P. PARADA Bd. Res. No. 83 dtd. April 16, 2013 31-Dec-15 Apr. 15, 2016 15-Apr-16 31-Dec-18
Bd. Res. No. 39(A) dtd.
3738 BLESILDA AZOQUE PABLO Bd. Res. No. 29 dtd. Jan. 28, 2008 31-Dec-10 March 4, 2015 4-Mar-15 31-Dec-17

2312 BLESILDA MISTICA DIANO Bd. Res. No. 51 dtd. Sept. 5, 2006 31-Dec-08

Bd. Res. No. 214 dtd. November 21, Bd. Res. No. 53 dtd. Dec.
5173 BLEZILDA V. TUPAZ 2012 31-Dec-14 29, 2014 1-Jan-15 31-Dec-17
Bd. Res. No. 233 dtd. December 28, Bd. Res. No. ___ dtd.
2640 BLOSSOM FAITH SERRANO BOTE 2012 31-Dec-15 April 10, 2017 10-Apr-17 7-May-20

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2198 BOB F. DE LA CHICA Bd. Res. No. 37 dtd. May 29, 2006 31-Dec-08
Bd. Res. No. 147 dtd.
2594 BOBBY SALIZON AGBONES Bd. Res. No. 09 dtd. Jan. 29, 2007 31-Dec-09 Dec. 14, 2010 14-Dec-10 31-Dec-12
Bd. Res. No. 231 dtd. December 28, Bd. Res. No. 142 dtd.
0794 BONDOC, WONG & CO. 2012 31-Dec-15 August 14, 2015 1-Jan-16 31-Dec-18
Bd Res. No. 123 dtd. May
2746 BONIER VERANO ROCAFOR Bd Res. No. 33 dtd. Mar 2, 2007 31-Dec-09 23, 2016 23-May-16 31-Dec-18
Br. Res. No. dtd. May 12,
2747 BONIFACIO CRUZ AMBROCIO 2017 12-May-17 14-May-20

0041 BONIFACIO P. MOLINA Bd. Res. No. 18 dtd. June 15, 2001 31-Dec-03
Bd. Res. No. 07 dtd.
5534 BONIFACIO PAGADUAN MANUEL August 13, 2014 13-Aug-14 31-Dec-16
Bd. Res. No. 30 dtd. December 19, Bd. Res. No. dtd. May
0084 BONIFACIO PINEDA SANTIAGO 2014 31-Dec-16 12, 2017 12-May-17 21-Mar-20
Br. Res. No.__ dtd. April
85 BONIFACIO REPIL TAMAYO 10, 2017 10-Apr-17 16-Dec-20
Br. Res. No. 242 dtd.
6284 BONNA S. DIZON-BAGULBAGOL August 25, 2016 25-Aug-16 31-Dec-18

Bd. Res. No. 76 dtd.


5563 BONNIE VEE SALIBIO DE LA TORRE Bd. Res. No. 25 dtd. Dec. 19, 2014 31-Dec-16 March 10, 2017 10-Mar-17 22-Jun-20

Bd. Res. No. 67 dtd.


3776 BRENDA ALBA SABENIT Bd. Res. No. 322 dtd. Dec. 27, 2013 31-Dec-16 March 8, 2017 8-Mar-17 28-Jul-20

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Bd. Res. No. 165 dtd. Sept. 27, Bd. Res. No. 219 dtd.
4088 BRENDA SUMAPIG LABRA 2013 31-Dec-15 Dec. 1, 2015 1-Jan-16 31-Dec-18

Bd. Res. No. ____ dtd.


3932 BRENDAN L. JACINTOS Bd. Res. No. 74 dtd. April 10, 2008 31-Dec-10 April 10, 2017 10-Apr-17 1-Jan-20

Br. Res. No. 408 dtd.


6479 BRIAN HEMBRA QUIMINALES November 24, 2016 24-Nov-16 31-Dec-18
Bd. Res. No.197 dtd.
4731 BRIAN LO BALUYA Bd. Res. No.199 dtd. Oct. 24, 2012 31-Dec-15 November 2, 2015 1-Jan-16 31-Dec-18

2260 BRIAN N. EDANG Bd. Res. No. 42 dtd. May 30, 2006 31-Dec-08

Bd Res. No. 65 dtd. Mar.


3125 BRIAN REGINO BEJOSANO Bd Res. No. 98 dtd. Sept. 11, 2007 31-Dec-09 26, 2010 26-Mar-10 31-Dec-12
Bd. Res. No. 52 dtd. Dec.
1872 BRIGIDA H. BORLEO Bd. Res. No. 101 dtd. Oct. 21, 2011 31-Dec-14 29, 2014 1-Jan-15 31-Dec-17
Bd. Res. No. 142 dtd.
4042 BRIGIDA R. PRADO Bd. Res. No. 314 dtd. Dec. 27, 2013 31-Dec-16 March 28, 2017 28-Mar-17 25-Feb-20
Br. Res. No. 35 (C) dtd.
4445 BRILLA S. RACAL - ZULUETA Bd. Res. No. 35 dtd. Mar. 6, 2009 31-Dec-11 March 4, 2015 4-Mar-15 31-Dec-17
Br. Res. No.__ dtd. April
4446 BRIXEN SALES BARREDO 10, 2017 10-Apr-17 6-Jun-20
Bd. Res. No. 61 dtd. Dec.
5019 BRUNIO & DARUM Bd. Res. No. 19 dtd. Feb. 20, 2012 31-Dec-14 29, 2014 1-Jan-15 31-Dec-17
Br. Res. No. 426 dtd.
6432 BRYAN DE LA CRUZ TRINIDAD November 29, 2016 29-Nov-16 31-Dec-18

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Br. Res. No. 123 dtd. July
5870 BRYAN E. NAVARRO 31, 2015 24-Jul-15 31-Dec-17

Br. Res. No. dtd. May 12,


5871 BRYAN ENRIQUE TORRES 2017 12-May-17 12-Nov-20
Br. Res. No. 219 dtd.
6838 BRYAN IDMILAO ALCANTARA April 20, 2017 20-Apr-17 17-Oct-20
Br. Res. No.__ dtd. April
7004 BRYAN JUMAWAN FLORES 10, 2017 10-Apr-17 24-Feb-20
Bd. Res. No. 04 dtd. January 8, Bd. Res. No. dtd. May
5217 BRYAN MARK BARICAR CAMPION 2013 31-Dec-15 12, 2017 12-May-17 2-Dec-20

Bd. Res. No. 63 dtd. Feb.


5309 BRYAN VENTURA REALIGUE Bd. Res. No. 99 dtd. April 17, 2013 31-Dec-15 19, 2016 19-Feb-16 31-Dec-18

Bd. Res. No. 31 dtd.


4686 BUENAVENTURA M. PELAYO Feb. 12, 2010 12-Feb-10 31-Dec-12

Bd. Res. No. 40 dtd. Jan.


3807 BUENAVENTURA S. CASALLOS 28, 2008 28-Jan-08 31-Dec-10
Bd. Res. No. 38 dtd. Jan.
3794 BURNOT, TIMBOL AND COMPANY 28, 2008 28-Jan-08 31-Dec-10

Br. Res. No. dtd. May 12,


3795 BURT AARON MAGBAGO CAVENTA 2017 12-May-17 24-Aug-20

Bd. Res. No. 131 dtd.


4823 BUTAY-LAPAT & ANDRADA CO. Nov. 12, 2010 12-Nov-10 31-Dec-12

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C. B. BALMES AND ASSOCIATES (Formerly: A. Q. Bd. Res. No. ____ dtd.
0191 SEVILLA AND COMPANY) Bd. Res. No. 258 dtd. Dec. 9, 2013 31-Dec-16 April 10, 2017 10-Apr-17 27-Mar-20
Bd. Res. No. ___ dtd.
0139 C. M. ILAGAN & ASSOCIATES Bd. Res. No. 296 dtd. Dec. 27, 2013 31-Dec-16 April 10, 2017 10-Apr-17 9-Jan-20

Bd. Res. No. 116 dtd.


4431 C. S. CUNANAN & CO., CPA's Bd. Res. No. 31 dtd. Mar. 6, 2009 31-Dec-11 Dec. 22, 2011 1-Jan-12 31-Dec-14

Bd. Res. No. 30 dated May 24, Bd. Res. No. 18 dtd. April
0177 C.D. CHUEGAN & CO. 2002 31-Dec-04 18, 2006 18-Apr-06 31-Dec-08
Bd. Res. No. 161 dtd. Sept. 27, Bd. Res. No. ____ dtd.
0831 CABALLERO-LACSA & CO. 2013 31-Dec-16 April 10, 2017 10-Apr-17 10-Nov-20
Bd. Res. No. 49 dtd.
0036 CABAERO, KATIGBAK, CLEMENTE & CO. Bd. Res. No. 47 dtd. Feb. 11, 2013 31-Dec-15 Feb. 17, 2016 17-Feb-16 31-Dec-18
Bd Res. No. 56 dtd.
2856 CABANTOG & LIWANAG Sept. 06, 2007 6-Sep-07 31-Dec-09

0747 CABARRUS PUNZALAN & ASSOCIATES Bd. Res. No. 77 dtd. Sept 15, 2004 31-Dec-06

Bd. Res. No. 133 dtd. Sept. 25, Bd. Res. No. 124 dtd.
3354 CABAUATAN, LEE-ROSALES & CO. 2012 31-Dec-15 August 11, 2015 1-Jan-16 31-Dec-18

CABRILLA PARDUCHO FERNANDEZ NANAS &


1849 ASSOCIATES Bd. Res. No. 129 dtd. Dec. 28, 2005 31-Dec-07

1749 CACHO, GULANE, ALBANO & CO. Bd. Res. No. 112 dtd. Nov. 3, 2005 31-Dec-07
Br. Res. No. 71 dtd.
6682 CAEZAR MORALES NICOLAS March 10, 2017 10-Mar-17 30-Sep-20

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PREVIOUS ACCREDITATION APPROVAL
REG. NAME OF FIRM / BR. NO. EXPIRY REFERENCE VALIDITY REMARKS
NO. PARTNERSHIPS DATE DATE (BR NO. / DATE) From To
Bd. Res. No. 163 dtd.
0364 CALIXTO CUMLAT CAMIT Bd. Res. No. 179 dtd. Oct. 22, 2012 31-Dec-15 Sept. 17, 2015 1-Jan-16 31-Dec-18

Br. Res. No. dtd. May 12,


365 CAMILLE ANN CABIGAS ANDAL 2017 12-May-17 23-Nov-20

Bd. Res. No. 13 dtd. Feb.


2595 CAMILO A. BUTANAS Bd. Res. No. 11 dtd. Jan. 29, 2007 31-Dec-09 8, 2012 8-Feb-12 31-Dec-14

Bd. Res. No. 38 dtd. April 14,


0085 CAMILO A. CASTAEDA 2004 31-Dec-06

Bd. Res. No. 07 dtd. August 13, Bd. Res. No. 09 dtd. Jan.
4947 CAMILO GUJILDE GARAY 2014 31-Dec-16 18, 2017 18-Jan-17 31-Dec-19

Bd Res. No. 190 dtd. Oct.


3268 CAMILO MALANA SADORNAS Bd Res. No. 106 dtd. June 4, 2013 31-Dec-15 14, 2015 1-Jan-16 31-Dec-18
Bd. Res. No. 20 dtd. Feb.
0212 CAMPOS, CAMPOS & CO. Bd. Res. No. 34 dtd. Feb. 29, 2012 31-Dec-14 2, 2015 2-Feb-15 31-Dec-17
Bd. Res. No.___ dtd.
2166 CANDELARIA GOMANA LAMILA Bd. Res. No. 56 dtd. April 17, 2009 31-Dec-11 April 10, 2017 10-Apr-17 1-Feb-20

Br. Res. No. 90 dtd. July


5780 CANDICE SILVA DAGUMAN 8, 2015 8-Jul-15 31-Dec-17

Br. Res. No. 83 dtd. Mar.


6127 CANDIDA S. TAGHAP 31, 2016 31-Mar-16 31-Dec-18

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Bd. Res. No. 133 dtd.


4745 CANDIDA TARUC BACALLO Bd. Res. No.79 dtd. April 16, 2013 31-Dec-15 June 7, 2016 7-Jun-16 31-Dec-18

0501 CANDIDO T. VICTA Bd. Res. No. 48 dtd. May 31, 2004 31-Dec-06
Bd. Res. No. 96 dtd. Oct.
4969 CAREN KAY DATUR BONGALOS 19, 2011 19-Oct-11 31-Dec-13
Br. Res. No. 350 dtd.
6376 CARIDAD M. BASILA November 3, 2016 3-Nov-16 31-Dec-18

Bd. Res. No. 80 dtd.


0804 CARIDAD SONGCUAN ESPINA Bd. Res. No. 212 dtd. Oct. 29, 2013 31-Dec-16 March 10, 2017 10-Mar-17 5-Feb-20

Bd Res. No. 82 dtd. Sept.


2998 CARIN C. ARAMBULO 11, 2007 11-Sep-07 31-Dec-09

Bd. Res. No. 140 dtd Sept. 25, Bd. Res. No. 247 dtd
0365 CARINA BIAN ENTIA 2012 31-Dec-15 Dec. 14, 2015 1-Jan-16 31-Dec-18
Br. Res. No. dtd. May 12,
366 CARINA RAPADA NAVAL 2017 12-May-17 7-Nov-20

Br. Res. No. dtd. May 12,


367 CARISSA DE ROXAS PERONA 2017 12-May-17 30-May-20
Br. Res. No. 18 dtd.
5637 CARL ANGELO T. SUN February 2, 2015 2-Feb-15 31-Dec-17
Bd. Res. No. 60 dtd. April
2211 CARLA ADELAINE S. DELMO Bd. Res. No. 179 dtd. Oct. 30, 2008 31-Dec-11 26, 2012 26-Apr-12 31-Dec-14

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Bd Res. No. 174 dtd.
3491 CARLA B. JOVELLANOS Nov. 6, 2007 6-Nov-07 31-Dec-09
Bd. Res. No. 127 dtd.
2222 CARLENE C. COLLADO Bd. Res. No. 43 dtd. Mar. 23, 2010 31-Dec-12 August 28, 2013 28-Aug-13 31-Dec-15
Bd. Res. No. 353 dtd.
5481 CARLITA ALFORO LAGAOSA Dec. 27, 2013 27-Dec-13 31-Dec-15
Bd Res. No. 117 dtd.
3205 CARLITO A. MAMIIT Sept. 14, 2007 14-Sep-07 31-Dec-09
Bd. Res. No. 109 dtd.
3683 CARLITO B. DIMAR Bd Res. No. 153 dtd. Sept. 9, 2013 31-Dec-15 Apr. 15, 2016 15-Apr-16 31-Dec-18
Bd. Res. No. 23 dtd. February 25, Bd. Res. No. 08 dtd.
4888 CARLITO LAXA CULALA 2011 31-Dec-13 February 2, 2015 2-Feb-15 31-Dec-17
Bd. Res. No. 355 dtd.
5491 CARLITO LLAVAN BAAC Dec. 27, 2013 27-Dec-13 31-Dec-15
Bd Res. No. 178 dtd.
3520 CARLITO M. MEJICO Nov. 6, 2007 6-Nov-07 31-Dec-09
Bd. Res. No. 06 dtd. Jan.
0433 CARLITO MAAN ZARSUELO Bd. Res. No. 216 dtd. Oct. 29, 2013 31-Dec-16 18, 2017 18-Jan-17 31-Dec-19

0434 CARLITO P. LAMANERO Bd. Res. No. 27 dtd. Feb. 24, 2004 31-Dec-06

Br. Res. No. 129 dtd.


5891 CARLITO RICAFORT JUAREZ August 11, 2015 11-Aug-15 31-Dec-17

Br. Res. No. 130 dtd.


6190 CARLITO WAYET MACUSI June 7, 2016 7-Jun-16 31-Dec-18
Br. Res. No.249 dtd. May
6191 CARLO AMOEN GALINDO 3, 2017 3-May-17 1-Sep-20

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Br. Res. No. dtd. May 12,


6192 CARLO ANGELO CANCIO NICOLAS 2017 12-May-17 2-Jun-20
Bd. Res. No. 115 dtd. Sept. 19, Bd. Res. No. 171 dtd.
0675 CARLO DE BELEN SABADO 2012 31-Dec-15 Sept. 21, 2015 1-Jan-16 31-Dec-18

Bd. Res. No. 114 dtd.


5318 CARLO LEUTERIO PINTO June 4, 2013 4-Jun-13 31-Dec-15

Br. Res. No.__ dtd. April


5319 CARLO LUIGI MAGALLANES SORIANO 10, 2017 10-Apr-17 11-Jul-20

Br. Res. No. dtd. May 12,


5320 CARLO MAGNO CUSTODIO SANTUICO 2017 12-May-17 3-Aug-20

Bd. Res. No. 142 dtd.


5357 CARLO PORQUEZ DIVEDOR Sept. 9, 2013 9-Sep-13 31-Dec-15

Bd. Res. No. 09 dtd. Feb.


0749 CARLOMAGNO BUADO DELA CRUZ Bd. Res. No. 94 dtd. Aug. 11, 2009 12/31/2011 2, 2015 2-Feb-15 31-Dec-17

Bd. Res. No. ____ dtd.


3956 CARLOS CANASA MAGAT Bd. Res. No. 81 dtd. April 10, 2008 31-Dec-10 April 10, 2017 10-Apr-17 4-Dec-20
Bd Res. No. 135 dtd. Sept. 26, Bd Res. No. 251 dtd.
3308 CARLOS CAPALAD SAMSON 2007 31-Dec-09 Nov. 11, 2013 11-Nov-13 31-Dec-15
Br. Res. No. 126 dtd.
5875 CARLOS CARIO ARANDIA, JR. August 11, 2015 11-Aug-15 31-Dec-17
Bd. Res. No. 17 dtd. Mar
1336 CARLOS J. REYES Bd. Res. No. 57 dtd. May 25, 2005 31-Dec-07 4, 2009 4-Mar-09 31-Dec-11

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Bd. Res. No. 151 dtd.
1159 CARLOS LANIOG Bd. Res. No. 44 dtd. Apr. 12, 2005 31-Dec-07 July 4, 2016 04-Jul-16 31-Dec-18
Bd. Res. No. 286 dtd. Dec. 23, Bd. Res. No. dtd. May
0180 CARLOS LINGAD MAMALATEO 2013 31-Dec-16 12, 2017 12-May-17 5-Dec-20

0813 CARLOS M. MASA Bd. Res. No. 114 dtd. Oct. 25, 2004 31-Dec-06
Bd Res. No. 125 dtd.
3252 CARLOS R. CONTRERAS Sept. 17, 2007 17-Sep-07 31-Dec-09

Bd Res. No. 76 dtd. July


3153 CARLOS REYES NEMENZO, JR. Bd Res. No. 10 dtd. Jan. 27, 2010 31-Dec-12 8, 2015 8-Jul-15 31-Dec-17
Bd. Res. No. ____ dtd.
4829 CARLOS RUSTIA DANSECO Bd. Res. No. 138 dtd. Dec. 2, 2010 31-Dec-12 April 10, 2017 10-Apr-17 22-Mar-20
Bd. Res. No. 22 dtd. Feb.
4303 CARLOS VILLAFLOR SABOCIDO Bd. Res. No. 104 dtd. Oct. 21, 2011 31-Dec-14 2, 2015 2-Feb-15 31-Dec-17
Bd Res. No. 112 dtd.
3549 CARMELA ARLENE C. QUINDOZA Bd Res. No. 08 dtd. Jan. 8, 2013 31-Dec-15 April 19, 2016 19-Apr-16 31-Dec-18
Bd. Res. No. 96 dtd. Apr.
0825 CARMELINA KINONTAO VOSOTROS Bd. Res. No. 191 dtd. Oct. 24, 2012 31-Dec-15 12, 2016 12-Apr-16 31-Dec-18

1674 CARMELINO F. PANSACOLA Bd. Res. No. 96 dtd. Sept 21, 2005 31-Dec-07
Bd. Res. No. 351 dtd.
4355 CARMELITA CALIUAG CLERIGO Bd. Res. No. 44 dtd. Mar. 28, 2012 31-Dec-14 November 3, 2016 3-Nov-16 31-Dec-18

Bd Res. No. 76 dtd.


3198 CARMELITA DIONESIO JUNGCO Bd Res. No. 62 dtd. March 6, 2013 31-Dec-15 March 28, 2016 28-Mar-16 31-Dec-18
Bd Res. No. 106 dtd. Sept. 14, Bd Res. No. 80 dtd. April
3173 CARMELITA OSDON TAN 2007 31-Dec-09 14, 2010 14-Apr-10 31-Dec-12

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Bd. Res. No. 59 dtd. Dec.
4554 CARMELITA SAGANA LOZADA Bd. Res. No. 112 dtd. Nov 16, 2011 31-Dec-14 29, 2014 1-Jan-15 31-Dec-17

Bd. Res. No. 93 dtd.


4772 CARMELITA UY-DE GUZMAN June 8, 2010 8-Jun-10 31-Dec-12
Bd. Res. No. 140 dtd.
1074 CARMELO DOMALAON FAZON Bd. Res. No. 259 dtd. Dec. 9, 2013 31-Dec-16 March 28, 2017 28-Mar-17 16-Jul-20
Bd. Res. No. ____ dtd.
1291 CARMEN A. DEL ROSARIO - ANDRADE Bd. Res. No. 24 dtd. Feb. 4, 2015 31-Dec-17 April 10, 2017 10-Apr-17 13-Nov-20
Bd. Res. No. 334 dtd.
1472 CARMEN BACLEON - CAAS Bd. Res. No. 84 dtd. Oct. 11, 2011 31-Dec-13 Dec. 27, 2013 1-Jan-14 31-Dec-16

Bd. Res. No. 271 dtd. Dec. 18, Bd. Res. No. 419 dtd.
0411 CARMEN DELOS REYES LORENZO 2013 31-Dec-16 November 24, 2016 1-Jan-17 31-Dec-19
Bd. Res. No. 274 dtd.
0618 CARMEN L. KU Bd. Res. No. 271 dtd. Dec. 18, 2013 31-Dec-16 Sept. 23, 2016 1-Jan-17 31-Dec-19

1692 CARMEN L. PAMMIT Bd. Res. No. 107 dtd. Oct. 26, 2005 31-Dec-07

Bd. Res. No. 184 dtd.


0398 CARMEN S. FUDALAN Bd. Res. No. 80 dtd. April 14, 2010 31-Dec-12 Oct. 22, 2012 1-Jan-13 31-Dec-15

Br. Res. No. 88 dtd. July


5767 CARMEN SUMALDE TANG 8, 2015 8-Jul-15 31-Dec-17
Br. Res. No. 203 dtd.
6804 CARMENCITA DUGURAN DE MESA April 17, 2017 17-Apr-17 16-Aug-20

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LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
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Bd. Res. No. dtd. May


1255 CARMENCITA L. CHUA Bd. Res. No. 259 dtd. Dec. 9, 2013 31-Dec-16 12, 2017 12-May-17 28-May-20

Bd. Res. No. 353 dtd.


1701 CARMENCITA LIM CUEVAS Bd. Res. No. 146 dtd. Sept. 9, 2013 31-Dec-16 November 3, 2016 1-Jan-17 31-Dec-19
Bd. Res. No. 93 dtd. August 13, Bd. Res. No. 142 dtd.
0123 CARMENCITA O. GARCIA & PARTNERS 2012 31-Dec-15 August 14, 2015 1-Jan-16 31-Dec-18

Bd. Res. No. 140 dtd.


4156 CARMENCITA SILVERIO DAVID July 18, 2008 18-Jul-08 31-Dec-10

Bd Res. No. 197 dtd.


3366 CARMENCITA SUANSING SOBERANO Bd Res. No. 76 dtd. April 16, 2013 31-Dec-15 November 2, 2015 1-Jan-16 31-Dec-18
Bd Res. No. 151 dtd. Oct.
3402 CARMENCITA T. SANTOS- CAGOL 3, 2007 3-Oct-07 31-Dec-09

Bd. Res. No. 116 dtd.


4396 CARMENCITA TIONGSON ISIDRO Bd. Res. No. 04 dtd. Feb. 8, 2012 31-Dec-14 July 24, 2015 24-Jul-15 31-Dec-17
Br. Res. No. dtd. May 12,
4397 CAROL CULBENGAN LIBERTINO 2017 12-May-17 20-Jan-20
Br. Res. No. 448 dtd.
6544 CAROL YAP PELAEZ December 14, 2016 14-Dec-16 31-Dec-18

2313 CAROLINA A. DATILES Bd. Res. No. 51 dtd. Sept. 5, 2006 31-Dec-08

2040 CAROLINA D. LORENZO Bd. Res. No. 23 dtd. April 18, 2006 31-Dec-08
Bd. Res. No. 109 dtd.
1853 CAROLINA I. CAPARROS Bd. Res. No. 196 dtd. Oct. 24, 2012 31-Dec-15 Apr. 15, 2016 15-Apr-16 31-Dec-18

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Bd. Res. No. 135 dtd.
4136 CAROLINA M. FLORES July 18, 2008 18-Jul-08 31-Dec-10
Bd Res. No. 58 dtd. Sept.
2867 CAROLINA MANUEL - PRINCIPE 06, 2007 6-Sep-07 31-Dec-09
Bd. Res. No. 20 dtd.
4333 CAROLINA S. MARTINEZ Bd. Res. No. 07 dtd. Feb. 8, 2012 31-Dec-14 December 19, 2014 1-Jan-15 31-Dec-17
Bd. Res. No. dtd. May
3957 CAROLINA ZENAIDA ANG MAGAT Bd. Res. No. 325 dtd. Dec. 27, 2013 31-Dec-16 12, 2017 12-May-17 23-Jul-20
Bd. Res. No. 04 dtd.
5501 CAROLINE C. VILLANUEVA Bd. Res. No. 357 dtd. Dec. 27, 2013 31-Dec-15 January 27, 2016 27-Jan-16 31-Dec-18
Bd. Res. No. 57 dtd.
1675 CAROLINE GO TIU Bd. Res. No. 96 dtd. Sept 21, 2005 31-Dec-07 Mar. 23, 2010 3/23/2010 31-Dec-12

Bd. Res. No. 110 dtd.


1222 CAROLINE P. ANDRADA Bd. Res. No. 18 dtd. Feb. 20, 2012 31-Dec-14 July 14, 2015 14-Jul-15 31-Dec-17
Bd. Res. No. 351 dtd.
4199 CAROLYN B. EDNALAGA Bd. Res. No. 150 dtd. Sept. 5, 2008 31-Dec-10 November 3, 2016 3-Nov-16 31-Dec-18
Bd. Res. No. 03 dtd. Jan.
0412 CAROLYN C. MORALES Bd. Res. 22 dtd. Feb.11, 2004 31-Dec-06 29, 2007 29-Jan-07 31-Dec-09
Br. Res. No. 349 dtd.
6369 CAROLYN ESTIGOY DAYAO November 3, 2016 3-Nov-16 31-Dec-18

1219 CAROLYN J. CARREON Bd. Res. No. 48 dtd. Apr. 12, 2005 31-Dec-07
Bd. Res. No. 252 dtd.
5199 CASAN ADIONG PANAWIDAN December 28, 2012 28-Dec-12 31-Dec-14

Bd. Res. No. 96 dtd. May


4012 CASELDA T. DELA GUERRA 12, 2008 12-May-08 31-Dec-10

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Bd. Res. No. 01 dtd. Jan.


1473 CASIANO PREGUNTA REBUCAS Bd. Res. No. 62 dtd. April 26, 2012 31-Dec-14 26, 2015 26-Jan-15 31-Dec-17

Bd. Res. No. 235 dtd.


0492 CASTAEDA AND ASSOCIATES Bd. Res. No. 226 dtd. Jan. 8, 2013 31-Dec-15 December 4, 2015 1-Jan-16 31-Dec-18

Bd. Res. No.55 dtd. Feb.


0698 CASTRO CASTRO & CO. Bd. Res. No.141 dtd. Sept. 25, 2012 31-Dec-15 19, 2016 19-Feb-16 31-Dec-18
Br. Res. No. 154 dtd. July
6217 CATALINA B. GALURA 4, 2016 4-Jul-16 31-Dec-18
CATALINA FE MABILANGAN - CANZON Bd. Res. No. 07 dtd.
1200 (Formerly : FE MABILANGAN- CANZON) Bd. Res. No. 154 dtd. Dec. 21, 2010 31-Dec-13 August 13, 2014 13-Aug-14 31-Dec-16

0551 CATALINA M. ANGELES Bd. Res. No. 49 dtd. June 7, 2004 31-Dec-06
Br. Res. No.__ dtd. April
6906 CATALINA P. ALFONSO 10, 2017 10-Apr-17 25-Nov-20

Br. Res. No.__ dtd. April


6907 CATALINO BACO BALCITA, JR. 10, 2017 10-Apr-17 21-Apr-20
Bd. Res. No. 07 dtd. Jan.
0366 CATALINO R. COBRADO Bd. Res. 06 dtd. Feb. 9, 2004 31-Dec-06 29, 2007 29-Jan-07 31-Dec-09

Bd. Res. No. 146 dtd.


5151 CATHERINE ADRIANO AQUINO Sept. 25, 2012 25-Sep-12 31-Dec-14

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Br. Res. No. dtd. May 12,


5152 CATHERINE CUDAPAS SALVATIERRA 2017 12-May-17 6-Mar-20

Bd. Res. No. dtd. May


3750 CATHERINE CUSTODIO RESURRECCION Bd. Res. No. 284 dtd. Dec. 23, 2013 31-Dec-16 12, 2017 12-May-17 2-Jul-20
Bd Res. No. 104 dtd.
3154 CATHERINE D. FRANCISCO Sept. 14, 2007 14-Sep-07 31-Dec-09

Br. Res. No.__ dtd. April


6857 CATHERINE DELA VICTORIA VERGEL 10, 2017 10-Apr-17 9-Sep-20
Br. Res. No. 21 dtd.
6594 CATHERINE H. DE MESA January 18, 2017 18-Jan-17 31-Dec-19
Bd. Res. No. 69 dtd. July
2199 CATHERINE JANE B. DE LEON Bd. Res. No. 78 dtd. April 16, 2013 31-Dec-15 8, 2015 1-Jan-16 31-Dec-18
Bd. Res. No. 164 dtd.
5440 CATHERINE MORALEJO TOLENTINO Bd. Res. No. 298 dtd. Dec. 27, 2013 31-Dec-15 Sept. 17, 2015 1-Jan-16 31-Dec-18
Br. Res. No. 97 dtd. July
5840 CATHERINE ORDOEZ AQUINO 8, 2015 8-Jul-15 31-Dec-17

Br. Res. No. dtd. May 12,


5841 CATHERINE PEANO NAPOLES 2017 12-May-17 6-Feb-20

Br. Res. No. 93 dtd. Apr.


6134 CATHERINE S. DUTERTE-TY 8, 2016 8-Apr-16 31-Dec-18
Bd. Res. No. 105 dtd.
3521 CATHERINE SALDI LIMPIN Bd Res. No. 178 dtd. Nov. 6, 2007 31-Dec-09 Oct. 26, 2009 1-Jan-10 31-Dec-12

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Bd. Res. No. 67 dtd.


1025 CATHERINE SANTOS LACAP Bd. Res. No. 206 dtd. Oct. 29, 2013 31-Dec-16 March 8, 2017 8-Mar-17 14-Sep-20
Br. Res. No. dtd. May 12,
1026 CATHERINE SORILLA CULA 2017 12-May-17 20-Aug-20
Br. Res. No. 127 dtd.
6165 CATHERINE TORRES TY June 6, 2016 6-Jun-16 31-Dec-18

Br. Res. No. 41 (C) dtd. March 4, Br. Res. No. dtd. May
5703 CATHERINE UDASCO DE GUZMAN 2015 31-Dec-17 12, 2017 12-May-17 15-Sep-20
Br. Res. No. 73 dtd. Mar.
6108 CATHERINE VILELA SAEZ 28, 2016 28-Mar-16 31-Dec-18

2392 CATLEIA O. VALIDA Bd. Res. No. 60 dtd. Sept. 11, 2006 31-Dec-08

Bd. Res. No. 35 dtd. Mar.


4446 CECIL F. CERNA 6, 2009 6-Mar-09 31-Dec-11
Bd. Res. No. 03 dtd. Jan.
1337 CECIL NEPOMUCENO LINGAD Bd. Res. No. 337 dtd. Dec. 27, 2013 31-Dec-16 18, 2017 18-Jan-17 31-Dec-19
Br. Res. No. 94 dtd. July
5816 CECILE EVEMARY SALISE BATINGAL 8, 2015 8-Jul-15 31-Dec-17

1220 CECILE L. FAUSTINO Bd. Res. No. 48 dtd. Apr. 12, 2005 31-Dec-07
Bd. Res. No. 81 dtd. April
3958 CECILIA B. PAYAD 10, 2008 10-Apr-08 31-Dec-10

Bd. Res. No. 64 dtd. Mar.


2749 CECILIA C. CATAHAN Bd. Res. No. 29 dtd. Mar. 2, 2007 31-Dec-09 26, 2010 26-Mar-10 31-Dec-12

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Bd Res. No. 226 dtd. December 28, Bd Res. No. 226 dtd.
2796 CECILIA CASTILLO MOSELINA 2012 31-Dec-15 December 1, 2015 1-Jan-16 31-Dec-18

Bd. Res. No. 08 dtd.


0385 CECILIA M. LOPEZ-VILLEGAS Bd. Res. No. 90 dtd. June 8, 2010 31-Dec-12 Feb. 2, 2015 2-Feb-15 31-Dec-17

Br. Res. No. dtd. May 12,


386 CECILIA MANA-AY BARCELONA 2017 12-May-17 11-Apr-20

Br. Res. No. 121 dtd.


6157 CECILIA MANALANSAN LO May 17, 2016 17-May-16 31-Dec-18
Br. Res. No. 27 dtd.
5659 CECILIA MORRE LAGUNA February 18, 2015 18-Feb-15 31-Dec-17
Br. Res. No. dtd. May 12,
5660 CECILIA P. ESPINO 2017 12-May-17 29-Sep-20
Bd. Res. No. 38 dtd. February 11, Bd. Res. No. 34 dtd.
5262 CECILIA PRIELA ZAMORA 2013 31-Dec-15 February 9, 2016 9-Feb-16 31-Dec-18
Bd. Res. No. 62 dtd. Dec.
1903 CECILIA S. DOLORFINO Bd. Res. No. 115 dtd. Dec. 22, 2011 31-Dec-14 29, 2014 1-Jan-15 31-Dec-17

Bd. Res. No. 189 dtd.


5352 CECILIA S. MAGALONA Bd. Res. No. 140 dtd. Sept. 9, 2013 31-Dec-15 July 7, 2016 7-Jul-16 31-Dec-18
Br. Res. No. 86 dtd. July
5753 CECILIA VALES-CANDIDATO 8, 2015 8-Jul-15 31-Dec-17
Br. Res. No. dtd. May 12,
5754 CECILLE ARBOLEDA CARRASCO 2017 12-May-17 14-Aug-20
Bd. Res. No. 45 dtd. March 28, Bd. Res. No. 34 dtd.
5041 CECILLE BEJARIN PIODOS 2012 31-Dec-14 March 3, 2015 3-Mar-15 31-Dec-17

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PREVIOUS ACCREDITATION APPROVAL
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NO. PARTNERSHIPS DATE DATE (BR NO. / DATE) From To
Bd. Res. No. 61 dtd. Dec.
2328 CEDILLA, VILLAREY AND ASSOCIATES Bd. Res. No. 15 dtd. Feb. 20, 2012 31-Dec-14 29, 2014 1-Jan-15 31-Dec-17

Br. Res. No. 35 dtd. Feb.


6058 CEFERINA MURILLO MACDON 9, 2016 9-Feb-16 31-Dec-18

Br. Res. No. 36 dtd.


5682 CEFERINO FOJAS DE GUZMAN March 4, 2015 4-Mar-15 31-Dec-17

Bd. Res. No. ___ dtd.


1526 CELEDONIA HOLGADO TAN Bd. Res. No. 03 dtd. Jan. 31, 2012 31-Dec-14 April 10, 2017 10-Apr-17 31-Aug-20

Br. Res. No. 75 dtd.


6710 CELERINA AORA AEDEZ March 10, 2017 10-Mar-17 3-Feb-20
Bd. Res. No. ___ dtd.
3945 CELESTE G. PULONAN Bd. Res. No. 260 dtd. Dec. 9, 2013 31-Dec-16 April 10, 2017 10-Apr-17 28-Jun-20

Bd. Res. No. 132 dtd.


5441 CELESTE SUMO CABANACAN Bd. Res. No. 298 dtd. Dec. 27, 2013 31-Dec-15 June 7, 2016 7-Jun-16 31-Dec-18
Br. Res. No. dtd. May 12,
5442 CELESTINA F. SUGAY 2017 12-May-17 13-Dec-20
Bd Res. No. 84 dtd. April
3063 CELESTINA FEROLINO SEE Bd Res. No. 90 dtd. Sept. 11, 2007 31-Dec-09 14, 2010 14-Apr-10 31-Dec-12
Bd. Res. No. 180 dtd.
2075 CELESTINA J. DE VERA Bd. Res. No. 26 dtd. April 18, 2006 31-Dec-08 Oct. 30, 2008 1-Jan-09 31-Dec-11

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Bd. Res. No. 29 dtd.


2241 CELIA G. BUELA Bd. Res. No. 18 dtd. Feb. 20, 2012 31-Dec-14 December 19, 2014 1-Jan-15 31-Dec-17

Bd Res. No. 151 dtd. July


3574 CELIA M. GUECO Bd Res. No. 85 dtd. April 16, 2013 31-Dec-15 4, 2016 4-Jul-16 31-Dec-18
Bd Res. No. 60 dtd. Feb.
3454 CELINIA H. FAELMOCA Bd Res. No. 21 dtd. Jan. 8, 2013 31-Dec-15 19, 2016 19-Feb-16 31-Dec-18
Bd. Res. No. 61 dtd. Dec.
5010 CELINO & ASSOCIATES Bd. Res. No. 17 dtd. Feb. 20, 2012 31-Dec-14 29, 2014 1-Jan-15 31-Dec-17

Bd. Res. No. 70 dtd. May


4538 CELSO H. GONZALES 5, 2009 5-May-09 31-Dec-11
Bd. Res. No. 132 dtd.
4609 CELSO MERCADER CAHAMBING Bd. Res. No. 18 dtd. Feb. 20, 2012 31-Dec-14 August 11, 2015 11-Aug-15 31-Dec-17

Bd. Res. No. 116 dtd.


0652 CELSO A. MONDEJAR Bd. Res. No. 52 dtd. June 9, 2004 31-Dec-06 Sept. 14, 2007 14-Sep-07 31-Dec-09
Bd. Res. No. 61 dtd.Mar.
3875 CELSO E. TIBANG 18, 2008 18-Mar-08 31-Dec-10
Bd. Res. No. 100 dtd. Sept. 11, Bd. Res. No. 67 dtd. April
0596 CELSO M. AGBONES 2007 31-Dec-09 26, 2011 26-Apr-11 31-Dec-13

1974 CELSO O. REDONDO Bd. Res. No. 17 dtd. April 18, 2006 31-Dec-08

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1106 CEMMIA BETTY IBON-CRUCAL Bd. Res. No. 40 dtd. Mar. 18, 2005 31-Dec-07
Bd. Res. No. 133 dtd. Sept. 25, Bd. Res. No. 217 dtd.
2655 CEIDO, CEIDO & CO. 2012 31-Dec-15 Dec. 1, 2015 1-Jan-16 31-Dec-18

Bd. Res. No. 51 dtd. Dec.


2141 CENON MANGUIAT MALABANAN Bd. Res. No. 104 dtd. Oct. 21, 2011 31-Dec-14 29, 2014 1-Jan-15 31-Dec-17

Bd. Res. No. 56 dtd. Dec


2329 CENTENO, CRUZ & ASSOCIATES Bd. Res. No. 123 dtd. Dec 26, 2011 31-Dec-14 29, 2014 1-Jan-15 31-Dec-17
Bd. Res. No. 37 dtd. Jan.
3777 CERELINA L. SABADO 28, 2008 28-Jan-08 31-Dec-10

1887 CESAR A. DONES Bd. Res. No. 06 dtd. Jan. 24, 2006 31-Dec-08

Bd. Res. No. 34 dtd.


2501 CESAR BAUTISTA RIVERA Bd. Res. No. 89 dtd. Oct. 11, 2011 31-Dec-14 March 3, 2015 3-Mar-15 31-Dec-17
Bd. Res. No. 141 dtd.
5582 CESAR CALLEJA SARMIENTO Bd. Res. No. 32 dtd. Dec. 19, 2014 31-Dec-16 March 28, 2017 28-Mar-17 14-May-20
Bd. Res. No. 150 dtd.
4209 CESAR EBALE TORREFRANCA Bd. Res. No. 257 dtd. Dec. 9, 2013 31-Dec-16 July 4, 2016 4-Jul-16 31-Dec-18

Br. Res. No. dtd. May 12,


4210 CESAR ERAZO ALGERRE, JR. 2017 12-May-17 8-Feb-20
Bd. Res. No. 02 dtd. Feb.
0086 CESAR F. MATEO Bd. Res. No. 68 dtd. April 2, 2008 31-Dec-10 8, 2011 8-Feb-11 31-Dec-13

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Bd. Res. No. 07 dtd.


2735 CESAR GUTIERREZ AVILA, JR. Bd. Res. No. 40 dtd. Mar. 28, 2011 31-Dec-13 August 13, 2014 13-Aug-14 31-Dec-16

Bd. Res. No. 21 dtd. July 05, Bd. Res. No. 32 dtd. Jan.
0087 CESAR I. LOPEZ 2001 31-Dec-03 28, 2008 28-Jan-08 31-Dec-10

Bd. Res. No. 183 dtd.


4295 CESAR MACALALAD VILLACRUSIS Oct. 31, 2008 31-Oct-08 31-Dec-10

1820 CESAR R. CONTRERAS Bd. Res. No. 128 dtd. Dec. 28, 2005 31-Dec-07
Bd. Res. No. 10 dtd. Feb.
0229 CESAR RAON GONZALES Bd. Res. No. 103 dtd. Oct. 21, 2011 31-Dec-14 2, 2015 2-Feb-15 31-Dec-17
Bd. Res. No. dtd. May
1666 CESAR REYES GO Bd. Res. No. 261 dtd. Dec. 9, 2013 31-Dec-16 12, 2017 12-May-17 14-Nov-20
Bd. Res. No. 60 dtd.
2664 CESAR REYES MARCELO Bd. Res. No. 22 dtd. Jan. 31, 2007 31-Dec-09 March 6, 2013 6-Mar-13 31-Dec-15
Br. Res. No. 75 dtd. Mar.
6115 CESAR RIVERA CASTILLO 28, 2016 28-Mar-16 31-Dec-18

1138 CESAR S. CIFRA Bd. Res. No. 43 dtd. Apr. 12, 2005 31-Dec-07

Bd. Res. No. 187 dtd. October 24, Bd. Res. No. 62 dtd. Dec.
5228 CESAR TAN CRUZ 2012 31-Dec-14 29, 2014 1-Jan-15 31-Dec-17

Bd Res. No. dtd. May 12,


2909 CESAR TRINIDAD ROQUE, JR. Bd Res. No. 63 dtd. Sept. 06, 2007 31-Dec-09 2017 12-May-17 20-Jan-20

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Bd Res. No. 138 dtd. Sept. 27, Bd Res. No. 14 dtd. Jan.
3319 CESAR V. ESPIRITU 2007 31-Dec-09 27, 2010 27-Jan-10 31-Dec-12

Bd. Res. No. 52 dtd. Dec.


4298 CESARIO OCLARIT EDULAN Bd. Res. No. 117 dtd. Dec. 22, 2011 31-Dec-14 29, 2014 1-Jan-15 31-Dec-17
Bd. Res. No. 41 dtd. Dec.
0303 CEZAR GAFFUD GUZMAN, JR. Bd. Res. No. 81 dtd. Oct. 11, 2011 31-Dec-14 19, 2014 1-Jan-15 31-Dec-17
Bd. Res. No. 45 dtd.
1888 CHANDA R. SAUSA-BAGUE Bd. Res. No. 06 dtd. Feb. 8, 2012 31-Dec-14 March 11, 2015 11-Mar-15 31-Dec-17
Br. Res. No. 164 dtd.
6783 CHARIBEL CAFUGAUAN BATTUNG April 7, 2017 7-Apr-17 30-Aug-20
Bd. Res. No. 38 dtd. Feb.
5320 CHARISSE PAREDES BACURIO Bd. Res. No. 114 dtd. June 4, 2013 31-Dec-15 11, 2016 11-Feb-16 31-Dec-18
Bd. Res. No. 133 dtd. Sept. 26, Bd. Res. No. 84 dtd. April
0552 CHARITO D. REVILLA 2007 31-Dec-09 14, 2010 14-Apr-10 31-Dec-12
Bd. Res. No. 41 dtd.
1048 CHARITO P. FESTIN Bd. Res. No. 06 dtd. Feb. 8, 2011 31-Dec-13 December 19, 2014 19-Dec-14 31-Dec-16

Br. Res. No. 426 dtd.


6433 CHARITO SALES ESPIRITU November 29, 2016 29-Nov-16 31-Dec-18

Bd. Res. No. 87 dtd. August 13, Bd. Res. No. 39 dtd. Dec.
5083 CHARIZMA I. CORTEZ-CATAGUE 2012 31-Dec-14 19, 2014 1-Jan-15 31-Dec-17

Br. Res. No. 73 dtd. Mar.


6109 CHARLENE ARMAMENTO SANTILLAN 28, 2016 28-Mar-16 31-Dec-18

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0553 CHARLES B. RIVERA Bd. Res. No. 49 dtd. June 7, 2004 31-Dec-06
Bd. Res. No. 306 dtd.
5449 CHARLES JERICKSON RODRIGUEZ ONG Dec. 27, 2013 27-Dec-13 31-Dec-15
Bd. Res. No. 150 dtd.
0989 CHARLES PIED BADUYA Bd. Res. No. 145 dtd. Sept. 9, 2013 31-Dec-16 July 4, 2016 1-Jan-17 31-Dec-19
Bd. Res. No. 107 dtd.
3253 CHARLIE BONGON CANADA Bd Res. No. 71 dtd. June 5, 2012 31-Dec-14 April 12, 2016 12-Apr-16 31-Dec-18

Bd. Res. No. 68 dtd. April


1397 CHARLIE C. JAO Bd. Res. No. 62 dtd. May 27, 2005 31-Dec-07 2, 2008 2-Apr-08 31-Dec-10

Bd. Res. No. dtd. May


1783 CHARLIE DEL MORO BELIGANIO Bd. Res. No. 200 dtd. Oct. 29, 2013 31-Dec-16 12, 2017 12-May-17 13-Jul-20
Bd. Res. No. 107 dtd.
3014 CHARLIE DIESTA ANSUS Bd Res. No. 84 dtd. Sept. 11, 2007 31-Dec-09 Oct. 26, 2009 1-Jan-10 31-Dec-12

Br. Res. No. 449 dtd.


6552 CHARLIE DUHAYLONGSOD JUMAWAN December 14, 2016 14-Dec-16 31-Dec-18
Br. Res. No. 21 dtd.
6596 CHARLIE IDAY MINONG January 18, 2017 18-Jan-17 31-Dec-19
Bd. Res. No. 22 dtd. Dec
4491 CHARLITO BACOMO PADUL Bd. Res. No. 22 dtd. Dec 26, 2011 31-Dec-14 19, 2014 1-Jan-15 31-Dec-17
Bd. Res. No. 118 dtd.
1642 CHARLITO MANGUBAT YU, JR. Bd. Res. No. 93 dtd. Sept 21, 2005 31-Dec-07 May 5, 2016 05-May-16 31-Dec-18
Bd. Res. No. 07 dtd. August 13, Bd. Res. No. 356 dtd.
5535 CHARLITO PO PASCUAL 2014 31-Dec-16 November 3, 2016 1-Jan-17 31-Dec-19

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Br. Res. No. 147 dtd.
5918 CHARLOTTE A. DELA CRUZ August 17, 2015 17-Aug-15 31-Dec-17

Br. Res. No. 449 dtd.


6553 CHARMAGNE MIRANDA DELA CRUZ December 14, 2016 14-Dec-16 31-Dec-18
Bd Res. No. 94 dtd. April
3403 CHARMAGNE PARLADE REFUGIO Bd Res. No. 53 dtd. Feb. 11, 2013 31-Dec-15 12, 2016 12-Apr-16 31-Dec-18
Br. Res. No. 175 dtd.
5955 CHARMAIN VILLAFLORES ALCANTARA October 13, 2015 13-Oct-15 31-Dec-17

Bd. Res. No. 75 dtd. July


4555 CHARMAINE B. LUNA 15, 2009 15-Jul-09 31-Dec-11
Br. Res. No. 407 dtd.
6473 CHARMAINE HERMO FRILLES November 24, 2016 24-Nov-16 31-Dec-18

Bd. Res. No. dtd. May


3869 CHARRY MAY ORDA TORNEROS Bd. Res. No. 35 dtd.Mar. 28, 2011 31-Dec-13 12, 2017 12-May-17 29-Jan-20
Br. Res. No. 178 dtd. October 13, Br. Res. No. 218 dtd.
5961 CHEILO AMIT MALAZARTE 2015 31-Dec-17 April 20, 2017 20-Apr-17 22-Oct-20

1292 CHELINA B. DUMAGPI Bd. Res. No. 52 dtd. Apr. 12, 2005 31-Dec-07
Br. Res. No. dtd. May
5785 CHELLINE B. VITUG Br. Res. No. 91 dtd. July 8, 2015 31-Dec-17 12, 2017 12-May-17 16-Aug-20
Bd. Res. No. 140 dtd.
1527 CHEMSON YANG LEE Bd. Res. No. 206 dtd. Oct. 29, 2013 31-Dec-16 March 28, 2017 28-Mar-17 19-Jul-20
Br. Res. No. 13 dtd.
5615 CHEOLLETTE HERNANDEZ CONTRERAS February 2, 2015 2-Feb-15 31-Dec-17

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Br. Res. No.__ dtd. April
6931 CHERIE MAE QUINTERO DICHOSO 10, 2017 10-Apr-17 11-Oct-20

Br. Res. No. dtd. May 12,


6932 CHERILYN NOLASCO ANTONIO 2017 12-May-17 24-Jan-20

Bd. Res. No. 66 dtd. May


4525 CHERRELYN DOMINGUEZ OLIVA 5, 2009 5-May-09 31-Dec-11

Br. Res. No. 85 dtd. July


5742 CHERRY EVE P. MENDOZA 8, 2015 8-Jul-15 31-Dec-17

Br. Res. No. 166 dtd.


6794 CHERRY LYN ALIMENTO LIMBAGO April 7, 2017 7-Apr-17 10-Jun-20

Br. Res. No. dtd. May 12,


6795 CHERRY MAE SEPLON CASTRO 2017 12-May-17 21-Sep-20

Bd. Res. No. 210 dtd. November 12, Bd. Res. No. 222 dtd.
2828 CHERRY ROSE SANIANO PANGANIBAN 2012 31-Dec-15 Dec. 1, 2015 1-Jan-16 31-Dec-18

Bd. Res. No. ___ dtd.


4830 CHERRY T. DIMAPILIS Bd. Res. No. 138 dtd. Dec. 2, 2010 31-Dec-12 April 10, 2017 10-Apr-17 21-May-20
Br. Res. No. dtd. May 12,
4831 CHERRY-AMOR ONG CHAO 2017 12-May-17 28-Jan-20
Bd. Res. No. 155 dtd.
0502 CHERRYL A. BARON - PARABA Bd. Res. No. 48 dtd. May 31, 2004 31-Dec-06 Sept. 5, 2008 5-Sep-08 31-Dec-10
CHERRYLYN PASAMBA CANOZA Bd. Res. No. 89 dtd. August 13, Bd. Res. No. 80 dtd. July
5089 ( Formerly:CHERRYLYN SANTOALLA PASAMBA) 2012 31-Dec-14 8, 2015 8-Jul-15 31-Dec-17

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Br. Res. No. 373 dtd.
6419 CHERYL ESCALONA CUYOS November 23, 2016 23-Nov-16 31-Dec-18
Br. Res. No. dtd. May 12,
6420 CHERYL S. LOPEZ-CHU 2017 12-May-17 4-Oct-20
Bd Res. No. 268 dtd.
2958 CHERYL SIERRA DIMAPILIS Bd Res. No. 136 dtd. Sept. 25, 2012 31-Dec-15 Dec. 28, 2015 1-Jan-16 31-Dec-18
Bd. Res. No. 09 dtd. Jan
4320 CHITA J. MEDINA 30, 2009 30-Jan-09 31-Dec-11
Bd. Res. No. 123 dtd.
4119 CHOLITA C. LORENZO June 16, 2008 16-Jun-08 31-Dec-10
Br. Res. No. 128 dtd.
5887 CHRISTIAN ADEL PROTACIO August 11, 2015 11-Aug-15 31-Dec-17
Br. Res. No. 18 dtd.
5638 CHRISTIAN BUCAL DELOS REYES February 2, 2015 2-Feb-15 31-Dec-17

Bd. Res. No. 39 dtd.


5075 CHRISTIAN EEREZ DARUCA Bd. Res. No. 77 dtd. June 21, 2012 31-Dec-14 December 19, 2014 1-Jan-15 31-Dec-17

Br. Res. No. dtd. May 12,


5076 CHRISTIAN ENTERIA WALAWALA 2017 12-May-17 9-Mar-20
Br. Res. No. 95 dtd. July
5824 CHRISTIAN EVANGELIO MACAYAN 8, 2015 8-Jul-15 31-Dec-17

Br. Res. No. 52 dtd. Feb.


6075 CHRISTIAN GAYANILO DUMDUM 18, 2016 18-Feb-16 31-Dec-18

1656 CHRISTIAN H. ESPIRITU Bd. Res. No. 94 dtd. Sept 21, 2005 31-Dec-07

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Bd. Res. No. 80 dtd. July


2094 CHRISTIAN JAY DELDA LIM Bd. Res. No. 56 dtd. April 13, 2012 31-Dec-14 8, 2015 8-Jul-15 31-Dec-17

Bd. Res. No. 41 dtd. February 11, Bd. Res. No. 197 dtd.
5275 CHRISTIAN JULES CAGALAWAN UY 2013 31-Dec-15 November 2, 2015 1-Jan-16 31-Dec-18

Br. Res. No. 152 dtd. July


6199 CHRISTIAN MARR MANALO SALUDO 4, 2016 4-Jul-16 31-Dec-18
Bd. Res. No. 30 dtd. Dec.
4447 CHRISTIAN OLIVER MATAVERDE MATAVERDE Bd. Res. No. 07 dtd. Feb. 8, 2012 31-Dec-14 19, 2014 1-Jan-15 31-Dec-17
Bd. Res. No. 120 dtd.
4991 CHRISTIAN PAULO C. ESCAO Dec. 26, 2011 26-Dec-11 31-Dec-13
Br. Res. No. 87 dtd. July
5762 CHRISTIAN REY GALAO GALANG 8, 2015 8-Jul-15 31-Dec-17
Br. Res. No. dtd. May 12,
5763 CHRISTIAN THOM SABADO VILORIA 2017 12-May-17 15-Dec-20
Bd Res. No. 107 dtd. July
3054 CHRISTIENTE FADRIQUELA FIECAS Bd Res. No. 46 dtd. March 28, 2012 31-Dec-14 14, 2015 14-Jul-15 31-Dec-17
Br. Res. No. 88 dtd. July
5768 CHRISTINA CO LO 8, 2015 8-Jul-15 31-Dec-17

Bd. Res. No. 32 dtd. Feb.


5034 CHRISTINA PAULA VALLESTEROS SOCRATES 29, 2012 29-Feb-12 31-Dec-14

Bd. Res. No. 109 dtd. Sept. 13, Bd. Res. No. 171 dtd.
0723 CHRISTINA YUNG DAM 2012 31-Dec-15 Sept. 21, 2015 1-Jan-16 31-Dec-18

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Bd Res. No. 204 dtd.
3133 CHRISTINE ERISPE SOUSA Bd Res. No. 55 dtd. Feb. 11, 2013 31-Dec-15 November 2, 2015 1-Jan-16 31-Dec-18

Bd. Res. No. 64 dtd. May


4512 CHRISTINE AGREDA HABANA 5, 2009 5-May-09 31-Dec-11
Br. Res. No. dtd. May 12,
4513 CHRISTINE BARRIDO MASALUNGA 2017 12-May-17 8-Jan-20
Br. Res. No. 409 dtd.
6491 CHRISTINE CARDIO SOTELO November 24, 2016 24-Nov-16 31-Dec-18
Bd. Res. No. 342 dtd.
2358 CHRISTINE CO HUI Bd. Res. No. 55 dtd. Sept. 8, 2006 31-Dec-08 Dec. 27, 2013 27-Dec-13 31-Dec-15

Br. Res. No.__ dtd. April


6928 CHRISTINE HOLLY JANE PEREZ BARTOLOME 10, 2017 10-Apr-17 9-Jan-20
Bd. Res. No. 246 dtd. December Bd. Res. No. 199 dtd.
4715 CHRISTINE JOY CHING YAP 28, 2012 31-Dec-15 November 2, 2015 1-Jan-16 31-Dec-18
Bd. Res. No. 08 dtd. August 13, Bd. Res. No. _____ dtd.
4894 CHRISTINE MALICSE GONZALES 2014 31-Dec-16 April 10, 2017 10-Apr-17 14-Oct-20
Br. Res. No. dtd. May 12,
4895 CHRISTINE MULINGBAYAN PEREZ 2017 12-May-17 15-Nov-20

Br. Res. No.__ dtd. April


7002 CHRISTINE SALUDAR PAZON 10, 2017 10-Apr-17 18-Apr-20
Br. Res. No. 130 dtd.
6191 CHRISTINE SURLA SANTOS June 7, 2016 7-Jun-16 31-Dec-18

Bd. Res. No. ___ dtd.


5454 CHRISTINE V. ENTERA Bd. Res. No. 307 dtd. Dec. 27, 2013 31-Dec-15 April 10, 2017 10-Apr-17 12-Sep-20

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Bd Res. No. 194 dtd.
3492 CHRISTOPHER ALZAGA TOMAS Bd Res. No. 199 dtd. Oct. 24, 2012 31-Dec-15 November 2, 2015 1-Jan-16 31-Dec-18
Br. Res. No. dtd. May 12,
3493 CHRISTOPHER ATAMOSA METING 2017 12-May-17 29-Oct-20

Br. Res. No. 93 dtd. Apr.


6135 CHRISTOPHER B. NARAG 8, 2016 8-Apr-16 31-Dec-18

Bd. Res. No. 88 dtd. Oct.


1566 CHRISTOPHER CHUA GO Bd. Res. No. 16 dtd. Mar. 4, 2009 31-Dec-11 11, 2011 1-Jan-12 31-Dec-14
Bd. Res. No. 53 dtd. Dec.
5163 CHRISTOPHER DEL MONTE BUENCONSEJO Bd. Res. No. 188 dtd. Oct. 24, 2012 31-Dec-14 29, 2014 1-Jan-15 31-Dec-17
Bd. Res. No. 23 dtd.
5233 CHRISTOPHER EZPELETA GUZMAN January 23, 2013 23-Jan-13 31-Dec-15
Br. Res. No. 21 dtd.
6595 CHRISTOPHER GILBUENA BOCO January 18, 2017 18-Jan-17 31-Dec-19

Bd Res. No. 08 dtd. Jan.


3642 CHRISTOPHER K. QUINAMOT 9, 2008 9-Jan-08 31-Dec-10

Bd. Res. No. 108 dtd.


1839 CHRISTOPHER MIAGUE ESMERES Bd. Res. No. 129 dtd. Dec. 28, 2005 31-Dec-07 July 14, 2015 14-Jul-15 31-Dec-17

Br. Res. No. 28 dtd.


5665 CHRISTOPHER TINASAS TRAIFALGAR February 18, 2015 18-Feb-15 31-Dec-17

Bd. Res. No. 41 dtd. Dec.


0289 CHRISTOPHER URSAIS ISMAEL Bd. Res. No. 25 dtd. Feb. 20, 2012 31-Dec-14 19, 2014 1-Jan-15 31-Dec-17

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Bd Res. No. dtd. May 12,
3391 CHRISTY ANN O. ABESAMIS Bd Res. No. 150 dtd. Oct. 3, 2007 31-Dec-09 2017 12-May-17 9-Jun-20

Bd. Res. No. 249 dtd. December Bd. Res. No. dtd. May
5187 CHRIZALINE CALUB BAUTISTA 28, 2012 31-Dec-14 12, 2017 12-May-17 19-Jun-20

Bd. Res. No. 123 dtd. Sept. 19, Bd. Res. No. 167 dtd.
0032 CHUA, CHUA & CO. 2012 31-Dec-15 Sept. 17, 2015 1-Jan-16 31-Dec-18
Br. Res. No. 21 dtd.
6597 CHYNNA MARIE D. SANTOS January 18, 2017 18-Jan-17 31-Dec-19
Bd. Res. No. 122 dtd. Sept. 19, Bd. Res. No. 141 dtd.
2465 CIELO NOCOS DAIT 2012 31-Dec-14 March 28, 2017 28-Mar-17 6-Jan-20
Br. Res. No. dtd. May 12,
2466 CINDY CABAHUG VALENZUELA 2017 12-May-17 21-Mar-20
Bd. Res. No. 206 dtd.
3911 CIPRIANO ESCAO CRUZ Bd. Res. No. 61 dtd. April 26, 2012 31-Dec-14 August 12, 2016 12-Aug-16 31-Dec-18

Bd. Res. No. 08 dtd. August 13, Bd. Res. No. dtd. May
1635 CIPRIANO SAUSA CISNEROS 2014 31-Dec-16 12, 2017 12-May-17 26-Sep-20
Bd. Res. No. 140 dtd.
3751 CIRIACO I. SIA Bd. Res. No. 31 dtd. Jan. 28, 2008 31-Dec-10 Dec. 2, 2010 1-Jan-11 31-Dec-13

Bd. Res. No. 41 dtd. Mar


1799 CIRIACO SABILE CALALANG Bd. Res. No. 125 dtd. Dec. 28, 2005 31-Dec-07 9, 2009 9-Mar-09 31-Dec-11
Bd Res. No. 207 dtd.
2970 CITA NUGUID RODRIGUEZ Bd Res. No. 193 dtd. Oct. 24, 2012 31-Dec-15 November 2, 2015 1-Jan-16 31-Dec-18

Br. Res. No. 161 dtd.


5939 CLAIRE ANNE JAKOSALEM JAYAG September 17, 2015 17-Sep-15 31-Dec-17

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Bd. Res. No. 95 dtd. Apr.
5471 CLAIRE GARCIA TRESVALLES Bd. Res. No. 317 dtd. Dec. 27, 2013 31-Dec-15 12, 2016 12-Apr-16 31-Dec-18
Bd Res. No. 79 dtd. Sept.
2980 CLARE A. REGALA 11, 2007 11-Sep-07 31-Dec-09
Br. Res. No. dtd. May 12,
2981 CLARE ANDRES RAYMUNDO 2017 12-May-17 15-Mar-20
Bd. Res. No. 103 dtd.
4032 CLARENCE ANTHONY D. GAMMAD May 12, 2008 12-May-08 31-Dec-10

Br. Res. No. 102 dtd. July


5857 CLARENCE EMBANG GAMBOA 14, 2015 8-Jul-15 31-Dec-17

Br. Res. No. dtd. May 12,


5858 CLARENCE RAIT CLACIO 2017 12-May-17 27-Jan-20
Bd. Res. No. 98 dtd. May
4026 CLARIBEL J. FERNANDEZ 12, 2008 12-May-08 31-Dec-10

Bd Res. No. 248 dtd.


2787 CLARISA B. SANCHEZ Bd Res. No. 79 dtd. June 21, 2012 31-Dec-15 Dec. 14, 2015 1-Jan-16 31-Dec-18

Br. Res. No. 318 dtd.


6347 CLARISSE ROSIEL ORTEGA ZOSA October 26, 2016 26-Oct-16 31-Dec-18
Bd. Res. No. 112 dtd. Sept. 12, Bd. Res. No. 135 dtd.
2502 CLARITA MARCOS TORRES 2012 31-Dec-15 August 11, 2015 1-Jan-16 31-Dec-18
Bd. Res. No. 71 dtd. July
1049 CLARITA TUCIT ZARRAGA Bd. Res. No. 22 dtd. Feb. 25, 2011 31-Dec-13 8, 2015 8-Jul-15 31-Dec-17
Br. Res. No. 431 dtd.
6522 CLARIZA LORENZO MATEO December 14, 2016 14-Dec-16 31-Dec-18

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Bd. Res. No. 115 dtd.
5324 CLARIZA SISON IDIO June 4, 2013 4-Jun-13 31-Dec-15

Br. Res. No. dtd. May 12,


5325 CLARO L. SACOTE 2017 12-May-17 24-Sep-20
Bd. Res. No. 42 dtd. Feb.
1474 CLAVELITA NAVARETTE CLAVEL Bd. Res. No. 285 dtd. Dec. 23, 2013 31-Dec-16 9, 2017 9-Feb-17 1-May-20
Br. Res. No. 167 dtd.
6802 CLEMENTE AQUINO & CO. April 7, 2017 7-Apr-17 10-Jun-20

Bd. Res. No. 61 dtd.Mar.


3876 CLEMENTE B. LLEDO 18, 2008 18-Mar-08 31-Dec-10
Bd. Res. No. 21 dtd. Mar.
4362 CLEMENTE E. ASIS, JR. 4, 2009 4-Mar-09 31-Dec-11

Bd Res. No. 270 dtd.


3015 CLEMENTE PASCUAL CLARO, JR. Bd Res. No. 111 dtd. June 4, 2013 31-Dec-15 Dec. 28, 2015 1-Jan-16 31-Dec-18

Bd. Res. No. 08 dtd. Feb.


2599 CLEOFE KUIZON DELFINO Bd. Res. No. 30 dtd. Feb. 12, 2010 31-Dec-12 12, 2015 2-Feb-15 31-Dec-17
Connected to Cleopatra
Bd. Res. No. 142 dtd. A. Du & Co. Feb. 20,
0775 CLEOPATRA A. DU Bd. Res. No. 45 dtd. Jan. 28, 2008 31-Dec-10 Dec. 2, 2010 1-Jan-11 31-Dec-13 2012
Bd. Res. No. 27 dtd.
5020 CLEOPATRA A. DU & CO. Bd. Res. No. 19 dtd. Feb. 20, 2012 31-Dec-14 December 19, 2014 1-Jan-15 31-Dec-17

Br. Res. No. dtd. May 12,


5021 CLIFFORD TAGUFA RAMOS 2017 12-May-17 29-Oct-20

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Bd. Res. No. 120 dtd.
2426 CLODUALDO MANGROBANG SEBASTIAN Bd. Res. No. 09 dtd. Feb. 8, 2012 31-Dec-14 July 24, 2015 24-Jul-15 31-Dec-17
Bd. Res. No. 03 dtd. Jan.
1624 COMPIO S. GENARES Bd. Res. No. 91 dtd. Sept 21, 2005 31-Dec-07 26, 2009 26-Jan-09 31-Dec-11
Bd. Res. No. 154 dtd.
1004 CONCEPCION A. DAMOLE Bd. Res. No. 149 dtd. Dec. 21, 2010 31-Dec-13 Sept. 27, 2013 1-Jan-14 31-Dec-16

Bd. Res. No. 324 dtd.


5325 CONCEPCION A. ARAGON-VEGO Bd. Res. No. 115 dtd. June 4, 2013 31-Dec-15 October 26, 2016 26-Oct-16 31-Dec-18

Bd. Res. No. 237 dtd.


0850 CONCEPCION AGAMATA-VILLON Bd. Res. No. 338 dtd. Dec. 27, 2013 31-Dec-16 April 25, 2017 25-Apr-17 23-Jun-20

Bd Res. No. 45 dtd. Sept.


2756 CONCEPCION B. ALFONSO 04, 2007 4-Sep-07 31-Dec-09
Bd. Res. No. 336 dtd.
0937 CONCEPCION B. RASALAN Bd. Res. No. 23 dtd. Feb. 25, 2011 31-Dec-13 Dec. 27, 2013 1-Jan-14 31-Dec-16

Bd Res. No. 85 dtd. Sept.


3020 CONCEPCION B. SIMANGAN - VILLADELGADO 11, 2007 11-Sep-07 31-Dec-09

Bd. Res. No. 34 dtd.


2406 CONCEPCION S. PIAS Bd. Res. No. 04 dtd. Feb. 08, 2012 31-Dec-14 March 3, 2015 3-Mar-15 31-Dec-17

Bd. Res. No. 04 dtd. Jan.


0756 CONCESA POLICIOS GIMONGALA Bd. Res. No. 229 dtd. Oct. 29, 2013 31-Dec-16 18, 2017 18-Jan-17 31-Dec-19
Bd. Res. No. 227 dtd.
5403 CONCESO S. ARRIOLA Bd. Res. No. 187 dtd. Oct. 29, 2013 31-Dec-15 Dec. 1, 2015 1-Jan-16 31-Dec-18

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Br. Res. No. dtd. May 12,
5404 CONCHITA P. PADUA 2017 12-May-17 26-Jul-20

Bd. Res. No. 34 dtd. Jan.


3758 CONCHITA TEJADA FAJARDO 28, 2008 28-Jan-08 31-Dec-10
Bd. Res. No. 40 dtd. Feb.
5319 CONCORDIO SABAC QUISAOT Bd. Res. No. 114 dtd. June 4, 2013 31-Dec-15 11, 2016 11-Feb-16 31-Dec-18

Br. Res. No.__ dtd. April


5320 CONEY ELOISE RAMOS GABION 10, 2017 10-Apr-17 11-May-20

Bd Res. No. 242 dtd. December 28, Bd Res. No. 198 dtd.
3436 CONNIE D. BUGAYONG 2012 31-Dec-15 November 2, 2015 1-Jan-16 31-Dec-18
Br. Res. No. dtd. May 12,
3437 CONNIE LLAGAS FERRERA 2017 12-May-17 8-Dec-20
Br. Res. No. 96 dtd. July
5833 CONRAD DE LA MERCED CRUZ 8, 2015 8-Jul-15 31-Dec-17

Bd. Res. No. 62 dtd. April


0938 CONRADO A. LLORICO, JR. Bd. Res. No. 27 dtd. Feb. 18, 2005 31-Dec-07 2, 2008 2-Apr-08 31-Dec-10
Bd. Res. No. ___ dtd.
3739 CONRADO ALVIAR ROSARIO Bd. Res. No. 200 dtd. Oct. 29, 2013 31-Dec-16 April 10, 2017 10-Apr-17 2-Jan-20
Br. Res. No. 27 dtd.
5660 CONRADO BORBE LLARINAS, JR. February 18, 2015 18-Feb-15 31-Dec-17
Bd. Res. No. 142 dtd.
4174 CONRADO C. PALISOC July 18, 2008 18-Jul-08 31-Dec-10
Bd. Res. No. 07 dtd. Jan.
1763 CONRADO DAVID STA. ANA Bd. Res. No. 268 dtd. Dec. 18, 2013 31-Dec-16 18, 2017 18-Jan-17 31-Dec-19

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Bd. Res. No. 66 dtd. July
5068 CONRADO DELA VEGA PINILI Bd. Res. No. 72 dtd. June 5, 2012 31-Dec-14 8, 2015 8-Jul-15 31-Dec-17

Bd. Res. No. 354 dtd.


1221 CONRADO LIM PIOQUINTO, JR. Bd. Res. No. 205 dtd. Oct. 29, 2013 31-Dec-16 November 3, 2016 1-Jan-17 31-Dec-19
Bd. Res. No. 120 dtd.
4808 CONRADO MAPALO NACHOR Sept. 6, 2010 6-Sep-10 31-Dec-12
Bd. Res. No. ____ dtd.
3985 CONRADO MENDOZA BRIONES Bd. Res. No. 148 dtd. Sept. 9, 2013 31-Dec-16 April 10, 2017 10-Apr-17 26-Nov-20
Br. Res. No. 16 dtd.
5625 CONRADO O. RAGADIO, JR. February 2, 2015 2-Feb-15 31-Dec-17
Bd. Res. No. 17 dtd. Feb.
2242 CONRADO RENER LIMARES TAN Bd. Res. No. 88 dtd. April 30, 2010 31-Dec-12 2, 2015 2-Feb-15 31-Dec-17

0954 CONRADO T. ABUEL Bd. Res. No. 28 dtd. Feb. 18, 2005 31-Dec-07
Bd. Res. No. 68 dtd. July
0090 CONSEJO OLIMPO GRANADA Bd. Res. No. 80 dtd. June 21, 2012 31-Dec-15 8, 2015 1-Jan-16 31-Dec-18
Bd. Res. No. 64 dtd. July
2262 CONSOLACION B. DE JESUS Bd. Res. No. 105 dtd. Oct. 21, 2011 31-Dec-14 8, 2015 8-Jul-15 31-Dec-17

1398 CONSOLACION VIDANES SAN PEDRO Bd. Res. No. 62 dtd. May 27, 2005 31-Dec-07
Bd. Res. No. 10 dtd. Jan.
3752 CONSORCIA PAULE LUGTU Bd. Res. No. 262 dtd. Dec. 9, 2013 31-Dec-16 18, 2017 18-Jan-17 31-Dec-19

Bd Res. No. 181 dtd.


3541 CONSTANCIA E. AGUILAR Nov. 6, 2007 6-Nov-07 31-Dec-09

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1919 CONSTANCIO B. GALINATO Bd. Res. No. 09 dtd. Jan. 27, 2006 31-Dec-08

0316 CONSTANTINO B. BUNCAL Bd. Res. 01 dtd. Feb. 9, 2004 31-Dec-06


Bd. Res. No. 23 dtd. January 23, Bd. Res. No. dtd. May
5234 CONSTANTINO DOMINGUEZ DRIO 2013 31-Dec-15 12, 2017 12-May-17 9-Nov-20
Br. Res. No. 203 dtd.
6805 CONSTANTINO KHO BAGUIO April 17, 2017 17-Apr-17 8-Dec-20
Bd. Res. No. 08 dtd. Feb.
1293 CONSTANTINO RAPISURA RABARA, SR. Bd. Res. No. 97 dtd. Oct. 19, 2011 31-Dec-13 2, 2015 2-Feb-15 31-Dec-17
CONSTANTINO, GUADALQUIVER, & CO. (Formerly Bd. Res. No. 161 dtd. Sept. 27, Bd. Res. No. 13 dtd. Jan.
0213 Constantino Guadalquiver Mendoza & Co.) 2013 31-Dec-16 18, 2017 18-Jan-17 31-Dec-19
CONSUELO AVENDAO MAALAC ( Bd. Res. No. 38 dtd. April 14, Bd. Res. No. 65 dtd. July
0088 Formerly:CONSUELO MAALAC-ARCEO) 2004 31-Dec-06 8, 2015 08-Jul-15 31-Dec-17
Bd. Res. No. 131 dtd.
0619 CONSUELO CAMIGLA RICO Bd. Res. No. 156 dtd. Oct. 22, 2012 31-Dec-15 August 11, 2015 1-Jan-16 31-Dec-18

Br. Res. No. 281 dtd.


6309 CONSUELO R. DIMAYUGA September 28, 2016 28-Sep-16 31-Dec-18

Bd. Res. No. 69 dtd. May


4536 CONTANTINO L. CALICA 5, 2009 5-May-09 31-Dec-11
Bd. Res. No. 78 dtd.
0910 CORA PIGAO BUSTAMANTE Bd. Res. No. 228 dtd. Oct. 29, 2013 31-Dec-16 March 10, 2017 10-Mar-17 21-Mar-20

0286 CORALDO, CAPIRAL & CO. Bd. Res. 79 dtd. Nov. 3, 2003 31-Dec-05

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Bd. Res. No. 220 dtd.


0089 CORAZON B. ZABALA Bd. Res. No. 226 dtd. Dec. 28, 2012 31-Dec-15 Dec. 1, 2015 1-Jan-16 31-Dec-18

Bd. Res. No. 183 dtd.


0970 CORAZON C. UY Bd. Res. No. 29 dtd. Feb. 18, 2005 31-Dec-07 Nov. 6, 2007 1-Jan-08 31-Dec-10
Bd Res. No. 38 dtd.
3650 CORAZON CASTRO LEONCIO-MADANGUIT Bd Res. No. 09 dtd. Jan. 9, 2008 31-Dec-10 March 28, 2011 28-Mar-11 31-Dec-13
Bd. Res. No. 42 dtd. Jan.
1256 CORAZON F. SANTOS Bd. Res. No. 50 dtd. Apr. 12, 2005 31-Dec-07 28, 2008 28-Jan-08 31-Dec-10

Bd. Res. No. 206 dtd.


5431 CORAZON FABRO PAJARILLO Bd. Res. No. 291 dtd. Dec. 23, 2013 31-Dec-15 August 12, 2016 12-Aug-16 31-Dec-18

Bd. Res. No. 20 dtd. Mar.


2393 CORAZON G. SAN MATEO Bd. Res. No. 60 dtd. Sept. 11, 2006 31-Dec-08 4, 2009 4-Mar-09 31-Dec-11

Bd. Res. No. 217 dtd. November Bd. Res. No. 224 dtd.
4796 CORAZON GALLEGO RIVERA 23, 2012 31-Dec-15 Dec. 1, 2015 1-Jan-16 31-Dec-18

Bd. Res. No. 218 dtd.


2245 CORAZON J. CABANGON - UY Bd. Res. No. 34 dtd. March 3, 2015 31-Dec-17 April 20, 2017 20-Apr-17 21-Nov-20

Bd. Res. No. 224 dtd.


4837 CORAZON JAPINAN-BALIDIO Bd. Res. No. 08 dtd. Jan. 8, 2013 31-Dec-15 Dec. 1, 2015 1-Jan-16 31-Dec-18

Bd. Res. No. 140 dtd.


4157 CORAZON L. MAGPAYO July 18, 2008 18-Jul-08 31-Dec-10
Bd. Res. No. 09 dtd. Jan
4321 CORAZON M. TIAMZON 30, 2009 30-Jan-09 31-Dec-11

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Bd. Res. No. 116 dtd.
1800 CORAZON MANLICLIC DE JESUS Bd. Res. No. 33 dtd. Feb. 29, 2012 31-Dec-14 July 24, 2015 24-Jul-15 31-Dec-17
Bd. Res. No. 78 dtd. 03-
4272 CORAZON NONOG FILARMEO Bd. Res. No. 105 dtd. June 4, 2013 31-Dec-16 28-16 1-Jan-17 31-Dec-19
Bd. Res. No. 164 dtd.
3392 CORAZON P. LLORCA Bd. Res. No. 170 dtd. Oct. 22, 2012 31-Dec-15 Sept. 17, 2015 1-Jan-16 31-Dec-18

Bd. Res. No. 228 dtd.


1713 CORAZON PAGUNSAN LIRAZAN Bd. Res. No. 27 dtd. Feb. 12, 2010 31-Dec-12 December 28, 2012 1-Jan-13 31-Dec-15
Br. Res. No.__ dtd. April
1714 CORAZON PINEDA BALURAN 10, 2017 10-Apr-17 31-Mar-20

Bd. Res. No. 128 dtd. Sept. 25, Bd. Res. No. 53 dtd. Dec.
5140 CORAZON R. BALILI-TABUZO 2012 31-Dec-14 29, 2014 1-Jan-15 31-Dec-17
Bd. Res. No. 150 dtd.
1801 CORAZON REPATO LADIZA Bd. Res. No. 21 dtd. Feb. 25, 2011 31-Dec-13 Sept. 9, 2013 1-Jan-14 31-Dec-16

Bd. Res. No. 131 dtd. August 28, Bd. Res. No. 214 dtd.
5333 CORAZON ROQUE PUNSALAN 2013 31-Dec-15 April 20, 2017 17-Apr-20 18-Apr-20

Br. Res. No.__ dtd. April


5334 CORAZON S. HERNANDEZ 10, 2017 10-Apr-17 3-Feb-20
Br. Res. No. 406 dtd.
6460 CORAZON TEQUILLO-VILLEGAS November 24, 2016 24-Nov-16 31-Dec-18
Bd. Res. No. 16 dtd. Feb.
4492 CORAZON V. ABARCA Bd. Res. No. 61 dtd. April 17, 2009 31-Dec-11 20, 2012 20-Feb-12 31-Dec-14

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Bd Res. No. ____ dtd.


3713 CORAZONIA SILVA ROSAL Bd Res. No. 266 dtd. Dec. 9, 2013 31-Dec-16 April 10, 2017 10-Apr-17 3-Oct-20
Bd. Res. No. 185 dtd.
5396 CORDOVA JAYME & CO. Oct. 29, 2013 29-Oct-13 31-Dec-15
Bd. Res. No. 22 dtd. Fe.
4409 CORNELIA M. AMODIA Bd. Res. No. 104 dtd. Oct. 21, 2011 31-Dec-14 2, 2015 2-Feb-15 31-Dec-17

Br. Res. No. 28 dtd.


5666 CORNELIO AQUINO ADDUN February 18, 2015 18-Feb-15 31-Dec-17
Bd. Res. No. 236 dtd. December 28, Bd. Res. No. 81 dtd.
0724 CORNELIO GONZALES HOYLAR 2012 31-Dec-15 March 10, 2017 10-Mar-17 26-Sep-20

Bd. Res. No.58 dtd. Mar.


4727 CRENZ BILLY QUINTO MORANTE 23, 2010 23-Mar-10 31-Dec-12

Bd. Res. No. 28 dtd.


5025 CRESCENCIO PILAPIL VERDIDA Bd. Res. No. 30 dtd. Feb. 20, 2012 31-Dec-14 December 19, 2014 1-Jan-15 31-Dec-17
Br. Res. No.__ dtd. April
5026 CRESCENCIO TAWATAO GUERRERO, JR. 10, 2017 10-Apr-17 22-Nov-20
Bd. Res. No. 16 dtd. Feb.
2569 CRESCENCIO VILLAPAA GALANG Bd. Res. No. 04 dtd. Jan. 29, 2007 31-Dec-09 20, 2012 20-Feb-12 31-Dec-14
Bd Res. No. 173 dtd.
3069 CRESENCIA GARCIA PANCHO Bd Res. No. 65 dtd. March 6, 2013 31-Dec-15 Sept. 21, 2015 1-Jan-16 31-Dec-18
Bd. Res. No. 96 dtd. Apr.
1107 CRESENCIA OCHOA TO Bd. Res. No. 311 dtd. Dec. 27, 2013 31-Dec-15 12, 2016 12-Apr-16 31-Dec-18

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Bd. Res. No. 103 dtd.
4033 CRESENCIA T. TAO May 12, 2008 12-May-08 31-Dec-10
Bd. Res. No. 21 dtd.
4567 CRESENCIO APA GILIG Bd. Res. No. 29 dtd. Feb. 29, 2012 31-Dec-14 December 19, 2014 1-Jan-15 31-Dec-17
Bd Res. No. 124 dtd.
3243 CRESENCIO N. PALPAGAN, JR. Sept. 17, 2007 17-Sep-07 31-Dec-09
Br. Res. No. 33 dtd. Feb.
6050 CRESENCIO RICK PADAGAS BALDERAMA 9, 2016 9-Feb-16 31-Dec-18

Bd. Res. No. 11 dtd. Jan


1941 CRESENCIO Y. DELA LLANA Bd. Res. No. 14 dtd. Mar. 3, 2006 31-Dec-08 30, 2009 30-Jan-09 31-Dec-11

Bd. Res. No. 302 dtd.


1657 CRESTITA F. ALCAZAR Bd. Res. No. 343 dtd. Dec. 27, 2013 31-Dec-16 October 10, 2016 1-Jan-17 31-Dec-19
Br. Res. No.__ dtd. April
6991 CRIS ROVILYN CUELLO SIMPAN 10, 2017 10-Apr-17 23-Nov-20

Bd. Res. No. 63 dtd. Dec.


0231 CRISANTA GALANG-DIZON Bd. Res. No. 85 dtd. Oct. 11, 2011 31-Dec-14 29, 2014 1-Jan-15 31-Dec-17
Bd. Res. No. 67 dtd. April
2711 CRISANTO F. CASTRO, JR. Bd. Res. No. 36 dtd. Mar. 2, 2007 31-Dec-09 26, 2011 26-Apr-11 31-Dec-13

Bd. Res. No. 42 dtd. Jan.


1541 CRISANTO M. LAGUARDIA, JR. Bd. Res. No. 84 dtd. July 5, 2005 31-Dec-07 28, 2008 28-Jan-08 31-Dec-10

Br. Res. No. 51 dtd. Feb.


6663 CRISANTO RAMOS ALSIM 9, 2017 9-Feb-17 9-Apr-20

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Br. Res. No. 72 dtd.
6687 CRISELDA FERARO ALCAZAR March 10, 2017 10-Mar-17 7-Aug-20

Bd. Res. No.222 dtd. December 28, Bd. Res. No.47 dtd. Feb.
0861 CRISELDA KALAW DE LUNA 2012 31-Dec-15 17, 2016 17-Feb-16 31-Dec-18
Br. Res. No. dtd. May 12,
862 CRISLYN NIPA ARIOLA 2017 12-May-17 3-Oct-20
Br. Res. No. 203 dtd.
6806 CRISMAR MACASAET LACERNA April 17, 2017 17-Apr-17 4-Sep-20
Bd. Res. No. 04 dtd. Jan.
4909 CRISOLOGO ALBURO DAMAYO Bd. Res. No. 224 dtd. Oct. 29, 2013 31-Dec-16 18, 2017 18-Jan-17 31-Dec-19
Bd Res. No. 83 dtd. Sept.
3007 CRISOSTOMO P. JAVIER 11, 2007 11-Sep-07 31-Dec-09

Bd Res. No. 135 dtd.


3309 CRISPIN C. REYES, JR. Sept. 26, 2007 26-Sep-07 31-Dec-09

Bd. Res. No. 160 dtd. Sept. 27, Bd. Res. No. 289 dtd.
2425 CRISPIN DELOS SANTOS SUMAGAYSAY, JR. 2013 31-Dec-15 Sept. 28, 2016 28-Sep-16 31-Dec-18
Br. Res. No. 14 dtd.
5619 CRISPIN JUSAYAN DULATAS February 2, 2015 2-Feb-15 31-Dec-17

1093 CRISTETA B. LEUNG Bd. Res. No. 39 dtd. Mar. 18, 2005 31-Dec-07
Bd. Res. No. 208 dtd. November 12, Bd. Res. No. 203 dtd.
2600 CRISTETA M. CAMPOS 2012 31-Dec-15 November 2, 2015 1-Jan-16 31-Dec-18

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Bd Res. No. 324 dtd.
3714 CRISTETA MORABE CAMODOC Bd Res. No. 23 dtd. Jan. 28, 2008 31-Dec-10 October 26, 2016 26-Oct-16 31-Dec-18
Br. Res. No.__ dtd. April
6992 CRISTIAN BENDO RONSAIRO 10, 2017 10-Apr-17 8-Mar-20
Bd Res. No. 87 dtd. Mar.
5444 CRISTIAN MANZON PALLANAN Bd. Res. No. 299 dtd. Dec. 27, 2013 31-Dec-15 31, 2016 31-Mar-16 31-Dec-18

Bd. Res. No. 68 dtd. April


0955 CRISTINA F. SAMSON - ROSARIO Bd. Res. No. 28 dtd. Feb. 18, 2005 31-Dec-07 2, 2008 2-Apr-08 31-Dec-10

Bd Res. No. 240 dtd. December 28, Bd Res. No. 27 dtd. Feb.
2841 CRISTINA A. FAYLON 2012 31-Dec-15 9, 2016 9-Feb-16 31-Dec-18
Bd Res. No. 15 dtd. Jan.
3684 CRISTINA A. GERVACIO-GALLATO 14, 2008 14-Jan-08 31-Dec-10
Bd. Res. No. 120 dtd.
4102 CRISTINA A. MENDOZA May 29, 2008 29-May-08 31-Dec-10
Bd Res. No. ___ dtd.
3702 CRISTINA ANG Bd Res. No. 228 dtd. Oct. 29, 2013 31-Dec-16 April 10, 2017 10-Apr-17 6-Feb-20

Br. Res. No. 407 dtd.


6474 CRISTINA B. LUMICAO-AGANON November 24, 2016 24-Nov-16 31-Dec-18

Br. Res. No. dtd. May 12,


6475 CRISTINA B. TOLENTINO 2017 12-May-17 20-Aug-20
Bd. Res. No. 26 dtd. Feb.
1643 CRISTINA CASTRO NAGUIT Bd. Res. No. 313 dtd. Dec. 27, 2013 31-Dec-16 9, 2016 1-Jan-17 31-Dec-19

Bd. Res. No. 80 dtd.


4020 CRISTINA CRUZ PARAS Bd. Res. No. 97 dtd. May 12, 2008 31-Dec-10 March 10, 2017 10-Mar-17 1-May-20

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Bd. Res. No. 136 dtd.
0653 CRISTINA CUSTODIO-DIVINO Bd. Res. No. 149 dtd. Oct. 3, 2007 31-Dec-09 Oct. 27, 2009 1-Jan-10 31-Dec-12
Bd. Res. No. 151 dtd.
1676 CRISTINA DE GUZMAN SIGUA Bd. Res. No. 96 dtd. Sept 21, 2005 31-Dec-07 July 4, 2016 04-Jul-16 31-Dec-18

Bd. Res. No. 166 dtd.


4053 CRISTINA ESTORQUE GEMORA Bd. Res. No. 06 dtd. Feb. 8, 2012 31-Dec-14 Sept. 17, 2015 17-Sep-15 31-Dec-17
Br. Res. No. 102 dtd. July
5858 CRISTINA FRANCIA DE OCAMPO 14, 2015 8-Jul-15 31-Dec-17

0149 CRISTINA L. ARELLANO Bd. Res. No. 13 dtd. March 5, 2002 31-Dec-04
Bd. Res. No. 47 dtd. Dec.
4074 CRISTINA L. CUA Bd. Res. No. 114 dtd. May 21, 2008 31-Dec-10 29, 2014 29-Dec-14 31-Dec-16
Bd. Res. No. 08 dtd. Feb.
0922 CRISTINA L. JALAD Bd. Res. No. 72 dtd. July 1, 2011 31-Dec-13 2, 2015 2-Feb-15 31-Dec-17

Bd. Res. No. 162 dtd.


4241 CRISTINA M. FRANCISCO Oct. 28, 2008 28-Oct-08 31-Dec-10
Br. Res. No. dtd. May 12,
4242 CRISTINA MABALOT BIALA 2017 12-May-17 15-May-20

Bd Res. No. 30 dtd. Jan.


3455 CRISTINA SACAY CAINGHOG Bd Res. No. 33 dtd. Feb. 12, 2010 31-Dec-12 23, 2013 23-Jan-13 31-Dec-15
CRISTINA SUPENDIO RUTAQUIO ( Formerly: Bd. Res. No. 62 dtd. July
2030 CRISTINA G. SUPENDIO) Bd. Res. No. 14 dtd. Feb. 20, 2012 31-Dec-14 8, 2015 8-Jul-15 31-Dec-17

Bd. Res. No. 92 dtd. August 13, Bd. Res. No. 63 dtd. July
1751 CRISTINA TOMAS MACASO 2012 31-Dec-14 8, 2015 8-Jul-15 31-Dec-17

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Bd. Res. No. 40 dtd. Mar.


2728 CRISTINA VALDEZ IGARTA 2, 2007 2-Mar-07 31-Dec-09

Bd Res. No. 87 dtd. Mar.


1600 CRISTINA VIVAR DELA CRUZ Bd. Res. No. 79 dtd. April 16, 2013 31-Dec-15 31, 2016 31-Mar-16 31-Dec-18

Bd. Res. No. 62 dtd. April


1416 CRISTINE FELICES M. PARBA Bd. Res. No. 63 dtd. May 27, 2005 31-Dec-07 26, 2012 26-Apr-12 31-Dec-14

Bd. Res. No. 19 dtd. Feb.


5014 CRISTINE JACINTO BARTOLOME 20, 2012 20-Feb-12 31-Dec-14
Bd. Res. No. 84 dtd. Oct.
4956 CRISTINE L. ATIENZA 11, 2011 11-Oct-11 31-Dec-13
Bd. Res. No. 82 dtd. April
4397 CRISTITA C. SADORRA Bd. Res. No. 25 dtd. Mar. 4, 2009 31-Dec-11 16, 2013 16-Apr-13 31-Dec-15
Br. Res. No. 175 dtd.
5956 CRISTITA MENDOZA TORRES October 13, 2015 13-Oct-15 31-Dec-17
Bd. Res. No. 89 dtd. Oct.
4322 CRISTOBAL ABELLA PONCE Bd. Res. No. 09 dtd. Jan 30, 2009 31-Dec-11 11, 2011 1-Jan-12 31-Dec-14

Bd. Res. No. 143 dtd.


3838 CRISTOBAL CANTARA UMALE Bd. Res. No. 54 dtd. Dec. 29, 2014 31-Dec-16 March 28, 2017 28-Mar-17 7-Jan-20
Br. Res. No. 35 dtd. Feb.
6059 CRISTOPER DE LARA DIANZON 9, 2016 9-Feb-16 31-Dec-18
Br. Res. No. 162 dtd.
6778 CRIZEDHEN N. VARDELEON March 28, 2017 28-Mar-17 6-Oct-20

0151 CROMWELL Z. ONG Bd. Res. No. 03 dtd. Jan 4, 2005 31-Dec-07

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Br. Res. No. 31 dtd. Feb.


6036 CRYSTIAN DIAMOND GABRIEL SINGH 9, 2016 9-Feb-16 31-Dec-18
CUENCA, PAURILLO, ALAG & CO.(Formerly: Bd. Res. No. 41 dtd. Feb.
0265 EDUARDO C. CUENCA & CO.) Bd. Res. No. 94 dtd. April 16, 2013 31-Dec-15 11, 2016 11-Feb-16 31-Dec-18
Bd. Res. No. 36 A dtd.
4607 CUESTA, BORBAJO & ASSOCIATES Bd. Res. No. 20 dtd. Feb. 20, 2012 31-Dec-14 March 4, 2015 4-Mar-15 31-Dec-17

Br. Res. No. 55 dtd. July


5713 CUNANAN ROVERO & CO. 8, 2015 8-Jul-15 31-Dec-17

Bd. Res. No. 115 dtd.


4766 CUTHBERT WEE DIONISIO Bd. Res. No. 91 dtd. June 8, 2010 31-Dec-12 Sept. 19, 2012 1-Jan-13 31-Dec-15

Br. Res. No. 152 dtd. July


6200 CYMBELINE PADILLA PANLILIO 4, 2016 4-Jul-16 31-Dec-18

Bd. Res. No. 133 dtd.


4125 CYNTHIA L. DENILLA July 18, 2008 18-Jul-08 31-Dec-10
Bd. Res. No. dtd. May
2684 CYNTHIA ANICAL MOLINA Bd. Res. No. 78 dtd. April 16, 2013 31-Dec-15 12, 2017 12-May-17 27-Feb-20

Br. Res. No. 92 dtd. July


5795 CYNTHIA ARCON CAGUILLO 8, 2015 8-Jul-15 31-Dec-17

Bd. Res. No. 92 dtd. August 13, Bd. Res. No. 68 dtd. July
1764 CYNTHIA ARGAMINO DE LEON 2012 31-Dec-14 8, 2015 8-Jul-15 31-Dec-17

Bd Res. No. 235 dtd.


2750 CYNTHIA B. BARTOLOME - TUPLANO Bd Res. No. 30 dtd. Feb. 12, 2010 31-Dec-12 August 23, 2016 23-Aug-16 31-Dec-18

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Bd. Res. No. 288 dtd.


5514 CYNTHIA DE JESUS SOL Bd. Res. No. 361 dtd. Dec. 27, 2013 31-Dec-15 September 28, 2016 28-Sep-16 31-Dec-18
Br. Res. No.__ dtd. April
5515 CYNTHIA G. CHUA 10, 2017 10-Apr-17 14-Jul-20
Bd. Res. No. dtd. May
1201 CYNTHIA MANZANO CATUNGAL Bd. Res. No. 47 dtd. Apr. 12, 2005 31-Dec-07 12, 2017 12-May-17 16-Feb-20
Br. Res. No.__ dtd. April
7005 CYNTHIA MENDOZA SANCHEZ 10, 2017 10-Apr-17 5-Nov-20

Bd. Res. No. 80 dtd. July


2261 CYNTHIA PANERIO TANDA Bd. Res. No. 122 dtd. Dec 26, 2011 31-Dec-14 8, 2015 8-Jul-15 31-Dec-17

Bd. Res. No. 28 dtd.


4478 CYNTHIA PIENCINAVES ALBARRACIN Bd. Res. No. 13 dtd. Feb. 8, 2012 31-Dec-14 December 19, 2014 1-Jan-15 31-Dec-17
Bd. Res. No. dtd. May
0035 CYNTHIA REGALADO CELORICO Bd. Res. No. 76 dtd. April 10, 2008 31-Dec-10 12, 2017 12-May-17 22-Jan-20

Bd. Res. No. 55 dtd.


3974 CYNTHIA S. ATIENZA Bd. Res. No. 86 dtd. April 15, 2008 31-Dec-10 March 28, 2011 28-Mar-11 31-Dec-13
Bd. Res. No. 65 dtd. April
3904 CYNTHIA S. SUAREZ - ROYO 2, 2008 2-Apr-08 31-Dec-10

Br. Res. No.__ dtd. April


3905 CYNTHIA UPO HONORIO 10, 2017 10-Apr-17 23-Sep-20
Br. Res. No. 91 dtd. July
5786 CYNTHIA YUMUL MACAPAGAL 8, 2015 8-Jul-15 31-Dec-17
Bd Res. No. 173 dtd.
2751 CYNTHIA ZAMORA DIAZ Bd Res. No. 69 dtd. March 6, 2013 31-Dec-15 Sept. 21, 2015 1-Jan-16 31-Dec-18

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Br. Res. No. 260 dtd.
6016 CYRIL ALTO CABALLERO TY December 14, 2015 14-Dec-15 31-Dec-17
Bd. Res. No. 187 dtd.
5404 CYRIL FRANCE SALCEDO TRINIDAD Oct. 29, 2013 29-Oct-13 31-Dec-15
Br. Res. No. dtd. May 12,
5405 CYRIL MORALES CARAGAY 2017 12-May-17 8-Dec-20
Bd. Res. No. 17 dtd. Feb.
4175 CZAR RYNDEL SIAO VALLEJERA Bd. Res. No. 96 dtd. Oct. 19, 2011 31-Dec-13 2, 2015 2-Feb-15 31-Dec-17

Bd Res. No. 116 dtd.


3199 CZARINA KATHLEEN R. PORTUGAL Sept. 14, 2007 14-Sep-07 31-Dec-09

2539 D. O. IBAY AND CO. Bd. Res. No. 91 dtd. Nov. 16, 2006 31-Dec-08
Bd. Res. No. 441 dtd.
5564 DAHLIA BAJENTING CABARLES Bd. Res. No. 25 dtd. Dec. 19, 2014 31-Dec-16 Dec. 14, 2016 1-Jan-17 31-Dec-19

Bd Res. No. 434 dtd.


3669 DAHLIA T. CUAL Bd Res. No. 192 dtd. Oct. 29, 2013 31-Dec-16 Dec. 14, 2016 1-Jan-17 31-Dec-19
Bd Res. No. 249 dtd.
2868 DAISY A. DOMINGO - BABIANO Bd Res. No. 180 dtd. Oct. 22, 2012 31-Dec-15 Dec. 14, 2015 1-Jan-16 31-Dec-18

1999 DAISY A. FAUSTINO Bd. Res. No. 19 dtd. April 18, 2006 31-Dec-08

0676 DAISY BELLE M. CABAL Bd. Res. No. 72 dtd. Sept 15, 2004 31-Dec-06

Br. Res. No. 88 dtd. July


5769 DAISY CANTUBA DESABAYLA 8, 2015 8-Jul-15 31-Dec-17

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Bd. Res. No. 171 Dtd.


2797 DAISY DELA CRUZ LAURON Bd. Res.196 No. Oct. 24, 2012 31-Dec-15 Sept. 17, 2015 1-Jan-16 31-Dec-18

Bd Res. No. 189 dtd.


3582 DAISY I. PAMITTAN Nov. 8, 2007 8-Nov-07 31-Dec-09

Bd Res. No. 268 dtd.


2857 DAISY JAZMIN TUSING Bd Res. No. 199 dtd. Oct. 29, 2013 31-Dec-15 Dec. 28, 2015 1-Jan-16 31-Dec-18

Bd. Res. No. 442 dtd.


4289 DAISY M. MENDOZA Bd. Res. No. 178 dtd. Oct. 30, 2008 31-Dec-10 Dec. 14, 2016 14-Dec-16 31-Dec-18
Br. Res. No.__ dtd. April
4290 DAISY MALONES SARSORA 10, 2017 10-Apr-17 18-Dec-20

Br. Res. No. 73 dtd. Mar.


6110 DAISY MARGARITA M. MIRANDA 28, 2016 28-Mar-16 31-Dec-18

Br. Res. No. dtd. May 12,


6111 DAISY R. OPLEDA 2017 12-May-17 21-Dec-20

Bd. Res. No. 34 dtd.


5070 DAISY ROSITA A. LANGUIYOS Bd. Res. No. 76 dtd. June 21, 2012 31-Dec-14 March 3, 2015 3-Mar-15 31-Dec-17

Bd. Res. No. 46 dtd.


4410 DAISY TOMAS OBERO Bd. Res. No. 35 dtd. Feb. 29, 2012 31-Dec-14 March 11, 2015 11-Mar-15 31-Dec-17

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0020 DAISY V. DUKA Bd. Res. No. 18 dtd. June 15, 2001 31-Dec-03

Br. Res. No. 142 dtd.


6229 DALE PATRICK MACASPAC GUZMAN June 10, 2016 10-Jun-16 31-Dec-18
Bd. Res. No. 141 dtd.
4167 DALENO Z. ABAYA, JR. July 18, 2008 18-Jul-08 31-Dec-10
Br. Res. No. dtd. May 12,
4168 DALISAY GRACE M. SARADOR 2017 12-May-17 18-May-20
Bd. Res. No. 155 dtd.
1504 DAN C. BAAS Bd. Res. No. 82 dtd. July 5, 2005 31-Dec-07 Oct. 8, 2007 1-Jan-08 31-Dec-10
Additional Partner under
Bd. Res. No. 98 dtd. July Bd. Res. 98 dated July
4296 DAN C. BAAS & CO. Bd. Res. No. 80 dtd. June 21, 2012 31-Dec-14 14, 2015 14-Jul-15 31-Dec-17 14, 2015 ARNOLD

Bd Res. No. 124 dtd. Sept. 17, Bd. Res. No. 116 dtd.
3244 DAN GARCIA YAMZON 2007 31-Dec-09 Oct. 26, 2009 1-Jan-10 31-Dec-12

Bd. Res. No. 06 dtd. Jan.


2581 DAN O. DE LOS REYES 29, 2007 29-Jan-07 31-Dec-09

Br. Res. No. 83 dtd. Mar.


6128 DANA ANGELICA GONZALES CAPANZANA 31, 2016 31-Mar-16 31-Dec-18
DANAC & ASSOCIATES (Formerly: P.R. Bd. Res. No. 327 dtd. December 27, Bd. Res. No. ___ dtd.
0163 DANAC & ASSOCIATES) 2013 31-Dec-16 April 10, 2017 10-Apr-17 30-Aug-20
Br. Res. No. dtd. May 12,
164 DANICA MAY REYES JIMENEZ 2017 12-May-17 4-Jun-20
Bd Res. No. 30 dtd. December 19, Bd Res. No. ____ dtd.
3269 DANIEL BENGSON DIZON 2014 31-Dec-16 April 10, 2017 10-Apr-17 6-Mar-20

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Bd. Res. No. 334 dtd.


3995 DANIEL CANDELARIO INES Bd. Res. No. 96 dtd. Oct. 19, 2011 31-Dec-13 Dec. 27, 2013 1-Jan-14 31-Dec-16
Br. Res. No. 71 dtd.
6680 DANIEL CASTRO RAMIREZ March 10, 2017 10-Mar-17 27-Jan-20

1958 DANIEL D. CABURIAN Bd. Res. No. 15 dtd. Mar. 3, 2006 31-Dec-08

Br. Res. No. dtd. May 12,


1959 DANIEL MARK ACUA INES 2017 12-May-17 10-Sep-20

Br. Res. No. 206 dtd.


6816 DANIELLE CARILLA BARRAIRO April 17, 2017 17-Apr-17 21-May-20
Bd. Res. No. 181 dtd.
5381 DANIEVAL TABANG LLACUNA Oct. 29, 2013 29-Oct-13 31-Dec-15
Bd. Res. No. 84 dtd. Oct.
2096 DANILO T. LEE PAC HEE Bd. Res. No. 16 dtd. April 18, 2006 31-Dec-08 11, 2011 11-Oct-11 31-Dec-13
Bd. Res. No. 345 dtd.
4931 DANILO ALADO DANICO Bd. Res. No. 72 dtd. July 1, 2011 31-Dec-13 Dec. 27, 2013 1-Jan-14 31-Dec-16
Bd. Res. No. 135 dtd.
5455 DANILO ATANACIO OLA Bd. Res. No. 307 dtd. Dec. 27, 2013 31-Dec-15 August 11, 2015 1-Jan-17 31-Dec-18

2095 DANILO B. ESTABILLO Bd. Res. No. 16 dtd. April 18, 2006 31-Dec-08

Bd. Res. No. 04 dtd. Jan.


3986 DANILO BAHALLA TABARANZA Bd. Res. No. 194 dtd. Oct. 29, 2013 31-Dec-16 18, 2017 18-Jan-17 31-Dec-19
Bd. Res. No. 264 dtd.
1417 DANILO BIEREN BARRAMEDA Bd. Res. No. 34 dtd. Mar. 6, 2009 31-Dec-11 Sept. 23, 2016 23-Sep-16 31-Dec-18

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Bd. Res. No. 145 dtd. Sept. 25, Bd. Res. No. 121 dtd.
2752 DANILO CERVAS BARROZO 2012 31-Dec-15 July 24, 2015 1-Jan-16 31-Dec-18
Bd. Res. No. 233 dtd. December 28, Bd. Res. No. 237 dtd.
3103 DANILO CRUZ CRUZ 2012 31-Dec-15 December 4, 2015 1-Jan-16 31-Dec-18
Bd. Res. No. 222 dtd.
4735 DANILO FUA ONG Bd. Res. No. 162 dtd. Oct. 22, 2012 31-Dec-15 Dec. 1, 2015 1-Jan-16 31-Dec-18

Bd. Res. No. 56 dtd.Mar.


3855 DANILO G. BAUTISTA 18, 2008 18-Mar-08 31-Dec-10

Bd. Res. No. 31 dtd.


4687 DANILO G. CALCABEN Feb. 12, 2010 12-Feb-10 31-Dec-12
Bd. Res. No. 98 dtd. August 13, Bd. Res. No. 96 dtd. Apr.
1139 DANILO GUPANA BELARMINO 2012 31-Dec-15 12, 2016 12-Apr-16 31-Dec-18

Br. Res. No.__ dtd. April


1140 DANILO JASTINE MARIANO JARO 10, 2017 10-Apr-17 5-Aug-20

Bd Res. No. 239 dtd.


3155 DANILO LACSAMANA MEJIA Bd Res. No. 33 dtd. Jan. 23, 2013 31-Dec-15 Dec. 4, 2015 1-Jan-16 31-Dec-18
Br. Res. No. 31 dtd. Feb.
6037 DANILO LARGO ROA 9, 2016 9-Feb-16 31-Dec-18
Bd. Res. No. 74 dtd. April
3933 DANILO M. LINCOD 10, 2008 10-Apr-08 31-Dec-10

0460 DANILO M. REIG Bd. Res. No. 38 dtd. April 14, 2004 31-Dec-06

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Bd. Res. No.228 dtd. December 28, Bd. Res. No .240 dtd.
0278 DANILO MANZANO MARASIGAN 2012 31-Dec-15 December 4, 2015 1-Jan-16 31-Dec-18
Br. Res. No. dtd. May 12,
279 DANILO MARTINEZ TAN 2017 12-May-17 27-Feb-20

1026 DANILO P. SENORIN Bd. Res. No. 35 dtd. Mar. 18, 2005 31-Dec-07

Bd. Res. No. 77 dtd.


4062 DANILO POMARIN TABUNDA Bd. Res. No. 113 dtd. May 21, 2008 31-Dec-10 March 10, 2017 10-Mar-17 30-Jun-20
Bd. Res. No. 06 dtd. Jan.
4334 DANILO PONCE TEPAIT Bd. Res. No. 76 dtd. Oct. 7, 2011 31-Dec-14 26, 2015 26-Jan-15 31-Dec-17

Bd. Res. No. dtd. May


1803 DANILO RODRIGUEZ CONSUL Bd. Res. No. 215 dtd. Oct. 29, 2013 31-Dec-16 12, 2017 12-May-17 30-Mar-20
Bd. Res. No. 288 dtd.
3839 DANILO SANARES CAMERINO Bd. Res. No. 222 dtd. Oct. 29, 2013 31-Dec-16 September 28, 2016 1-Jan-17 31-Dec-19

Bd. Res. No. 43 dtd. Dec.


1765 DANILO TANDOG AGUILAR Bd. Res. No. 36 dtd. Feb. 29, 2012 31-Dec-14 29, 2014 1-Jan-15 31-Dec-17
Bd. Res. No. 60 dtd. April
1766 DANILO TEMPLANZA DE LARA Bd. Res. No. 156 dtd. Sept. 5, 2008 31-Dec-10 26, 2011 26-Apr-11 31-Dec-13 Cancelled. Bd. Res. No.
Bd Res. No. 24 dtd. Jan. 75 dtd. Oct. 7, 2011.
3718 DANILO Y. PONAY 28, 2008 28-Jan-08 31-Dec-10 Partner to Romano,
Br. Res. No. 30 dtd. Feb.
6028 DANILO YBO PONAY 9, 2016 9-Feb-16 31-Dec-18

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Br. Res. No. 282 dtd.


6319 DANNIBOY PANTILLO CERO September 28, 2016 28-Sep-16 31-Dec-18
Bd. Res. No. 166 dtd. Sept. 27, Bd. Res. No. ___ dtd.
1802 DANTE CUSTODIO OLMO 2013 31-Dec-16 April 10, 2017 10-Apr-17 27-Feb-20
Bd. Res. No. 228 dtd.
1050 DANTE D. TORRES Bd. Res. No. 113 dtd. Sept. 6, 2010 31-Dec-13 Oct. 29, 2013 1-Jan-14 31-Dec-16

Bd Res. No. 145 dtd. Oct.


3169 DANTE E. TAN 3, 2007 3-Oct-07 31-Dec-09

Br. Res. No. 445 dtd.


6527 DANTE ESGUERRA LIWANAG December 14, 2016 14-Dec-16 31-Dec-18

Bd. Res. No. 16 dtd. Jan.


0554 DANTE G. BOLUSAN Bd. Res. No. 96 dtd. Sept. 11, 2007 31-Dec-09 27, 2010 27-Jan-10 31-Dec-12

Bd. Res. No. 08 dtd. August 13, Bd. Res. No. dtd. May
1450 DANTE GOLE AQUINO 2014 31-Dec-16 12, 2017 12-May-17 14-Mar-20
Bd. Res. No. dtd. May
0211 DANTE GONZALES DAGOHOY Bd. Res. No. 346 dtd. Dec. 27, 2013 31-Dec-16 12, 2017 12-May-17 2-Apr-20
Bd. Res. No. 147 dtd.
2359 DANTE M. ALVAREZ Bd. Res. No. 55 dtd. Sept. 8, 2006 31-Dec-08 Sept. 5, 2008 1-Jan-09 31-Dec-11

0699 DANTE M. LAYOS Bd. Res. No. 75 dtd. Sept 15, 2004 31-Dec-06
Br. Res. No. dtd. May 12,
700 DANTE ROMULO ELLOSO 2017 12-May-17 27-Jul-20

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Bd Res. No. 198 dtd.


3225 DANTE RONTAS TORRES Bd Res. No. 168 dtd. Oct. 22, 2012 31-Dec-15 November 2, 2015 1-Jan-16 31-Dec-18

1821 DANTE T. FUENTES Bd. Res. No. 128 dtd. Dec. 28, 2005 31-Dec-07
Bd. Res. No. 120 dtd.
4103 DAPHNE F. DEL MUNDO May 29, 2008 29-May-08 31-Dec-10
Bd. Res. No. 325 dtd.
4873 DAPHODEL MOAA BONGON Bd. Res. No. 283 dtd. Dec. 23, 2013 31-Dec-16 October 26, 2016 1-Jan-17 31-Dec-19
Br. Res. No. 72 dtd. Mar.
6097 DARA MARIE CHUA AGPOON 28, 2016 28-Mar-16 31-Dec-18

Br. Res. No.__ dtd. April


6958 DAREN KRISELLE CASTILLO ORTEGA 10, 2017 10-Apr-17 14-Apr-20

Bd. Res. No. dtd. May


2712 DAREN LABAYAN MENESES Bd. Res. No. 34 dtd. Feb. 12, 2010 31-Dec-12 12, 2017 12-May-17 7-Apr-20

Br. Res. No. dtd. May 12,


2713 DARIO B. BACUS 2017 12-May-17 6-Aug-20
Br. Res. No. dtd. May 12,
2714 DARIO TEGERERO QUILONA 2017 12-May-17 12-Nov-20
Br. Res. No. 50 dtd. Feb.
6656 DARIO TRINIDAD SANVICTORES 9, 2017 9-Feb-17 25-Oct-20

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Bd. Res. No. 28 dtd. Feb 18, Bd. Res. No. 120 dtd.
0181 DARIUS ALINEA DE LAS ALAS 2005 31-Dec-07 Sept. 6, 2010 9/6/2010 31-Dec-12
Bd. Res. No. 16 dtd. Jan.
2629 DARLENE DALISAY REBONG 29, 2007 29-Jan-07 31-Dec-09

Bd. Res. No. 50 dtd. March 28, Bd. Res. No. 74 dtd. July
5047 DARLENE L. BHARWANI-DIZON 2012 31-Dec-14 8, 2015 8-Jul-15 31-Dec-17
Bd. Res. No. 168 dtd.
0221 DAROYA & COMPANY Bd. Res. No. 235 dtd. Oct. 29, 2013 31-Dec-16 April 7, 2017 7-Apr-17 5-Sep-20
Br. Res. No. dtd. May 12,
222 DARRELL JOE OCON ASUNCION 2017 12-May-17 25-Aug-20

Bd. Res. No. 144 dtd.


0555 DARWIN AMBANAN DINZON Bd. Res. No. 60 dtd. Sept. 6, 2007 31-Dec-09 Dec. 2, 2010 2-Dec-10 31-Dec-12
Br. Res. No. dtd. May 12,
556 DARWIN ANGELO LAYNESA BONCOLMO 2017 12-May-17 9-Mar-20

Br. Res. No. 41 (C) dtd.


5704 DARWIN MERENCILLO SALDAA March 4, 2015 4-Mar-15 31-Dec-17

Br. Res. No. 93 dtd. Apr.


6136 DARYL GALOLO DIZON 8, 2016 8-Apr-16 31-Dec-18
Br. Res. No. dtd. May 12,
6137 DARYL MAGNO RAPOSAS 2017 12-May-17 13-Aug-20

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DATILES CASEDO AND ASSOCIATES Bd. Res. No. 235 dtd.


0816 (Formerly: FRANKLIN R. CASEDO) Bd. Res. No. 185 dtd. Oct. 22, 2012 31-Dec-15 Dec. 4, 2015 1-Jan-16 31-Dec-18
Bd. Res. No. 212 dtd.
5168 DAVE FROILAN ARIZALA ESPERILA November 12, 2012 12-Nov-12 31-Dec-14

Br. Res. No. 366 dtd.


6387 DAVEY JOHN COPIOSO MEDIDAS November 10, 2016 10-Nov-16 31-Dec-18
Bd. Res. No. 153 dtd.
4222 DAVID B. SIBAYAN Sept. 5, 2008 5-Sep-08 31-Dec-10
Bd. Res. No. 83 dtd. July
3356 DAVID ESPIRITU UGALI Bd Res. No. 146 dtd. Oct. 3, 2007 31-Dec-09 15, 2009 1-Jan-10 31-Dec-12
Br. Res. No. 427 dtd.
6442 DAVID SHELDON CABALLES PE BENITO November 29, 2016 29-Nov-16 31-Dec-18
Br. Res. No. 36 dtd.
5683 DAVID TAN LIM March 4, 2015 4-Mar-15 31-Dec-17

Br. Res. No. dtd. May 12,


5684 DAVID TURA OSIDO 2017 12-May-17 19-Jan-20

Bd. Res. No. 120 dtd.


5060 DAVID VILLANUEVA LOPEZ Bd. Res. No. 68 dtd. June 5, 2012 31-Dec-14 July 24, 2015 24-Jul-15 31-Dec-17

Br. Res. No. 169 dtd.


5945 DAWN ACERO GARCIA September 21, 2015 21-Sep-15 31-Dec-17
DE BELEN, DIZON & ASSOCIATES
2151 (Formerly: DELA CRUZ, DE BELEN AND ASSOCIATES) Bd. Res. No. 30 dtd. April 20, 2006 31-Dec-08

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Bd. Res. No. 164 dtd. Sept. 27, Bd. Res. No. 302 dtd.
4880 DEBBIE CO JAO 2013 31-Dec-16 October 10, 2016 1-Jan-17 31-Dec-19
Br. Res. No.__ dtd. April
6938 DEBBIE GRACE GOLEZ LABORIANTE 10, 2017 10-Apr-17 14-Feb-20
Bd. Res. No. 27 dtd. Feb.
0557 DEBBIE KAREN KOA LIN Bd. Res. No. 203 dtd. Oct. 29, 2012 31-Dec-15 9, 2016 9-Feb-16 31-Dec-18

Br. Res. No. 183 dtd.


5967 DEHSIREE AZUELA TY October 14, 2015 14-Oct-15 31-Dec-17

Bd. Res. No. 14 dtd. Jan.


2620 DEL ROSARIO, SANTOS & CO. 29, 2007 29-Jan-07 31-Dec-09
DELA CRUZ, DELA CRUZ AND CO. (Formerly: DC AND Bd. Res. No. 34 dtd. March 18,
0920 CO.) 2005 31-Dec-07

0748 DELA CRUZ, MERCADO AND ASSOCIATES Bd. Res. No. 77 dtd. Sept 15, 2004 31-Dec-06
Bd. Res. No. 224 dtd. December 28, Bd. Res. No. 249 dtd.
1424 DELA CRUZ, NEPOMUCENO & ASSOCIATES 2012 31-Dec-15 August 26, 2016 25-Aug-16 31-Dec-18

Br. Res. No. 254 dtd.


6005 DELA ROCA & ASSOCIATES December 14, 2015 14-Dec-15 31-Dec-17

0091 DELFIN D. YAMBOT Bd. Res. No. 79 dtd. Nov. 3, 2003 31-Dec-06
Bd. Res. No. 171 dtd.
0335 DELGADO BUHAY UY, JR. Bd. Res. No. 169 dtd. Oct. 22, 2012 31-Dec-15 Sept. 21, 2015 1-Jan-16 31-Dec-18
Bd. Res. No. 01 dtd. February 4,
0216 DELGADO R. UY 2003 31-Dec-05

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2167 DELIA A. PALER-CALABIA Bd. Res. No. 32 dtd. April 20, 2006 31-Dec-08

Bd. Res. No. 74 dtd. July


4545 DELIA ALMADEN PELIAS 15, 2009 15-Jul-09 31-Dec-11

Bd. Res. No. 85 dtd. April


2716 DELIA CABAA BENG Bd. Res. No. 14 dtd. Jan. 27, 2010 31-Dec-12 16, 2013 16-Apr-13 31-Dec-15

Bd. Res. No. 189 dtd.


0556 DELIA D. CABE Bd. Res. No. 48 dtd. Feb. 11, 2013 31-Dec-15 July 7, 2016 7-Jul-16 31-Dec-18
Br. Res. No. 94 dtd. July
5817 DELIA F. AGUSTIN 8, 2015 8-Jul-15 31-Dec-17

1356 DELIA G. TOSCO Bd. Res. No. 58 dtd. May 25, 2005 31-Dec-07

Bd. Res. No. 72 dtd. June


1294 DELIA LIONGSON CASTRO Bd. Res. No. 67 dtd. May 5, 2009 31-Dec-11 5, 2012 5-Jun-12 31-Dec-14

Bd. Res. No. dtd. May


1005 DELIA N. NARISMA Bd. Res. No. 346 dtd. Dec. 27, 2013 31-Dec-16 12, 2017 12-May-17 10-Dec-20
Bd Res. No. 244 dtd. December 28, Bd Res. No. 88 dtd. Mar.
3151 DELIA O. AQUINO 2012 31-Dec-15 31, 2016 31-Mar-16 31-Dec-18
Bd. Res. No. 100 dtd.
5113 DELIA P. RAROQUE August 13, 2012 13-Aug-12 31-Dec-14

Br. Res. No. 153 dtd. July


6210 DELIA PANIS PEGARUM 4, 2016 4-Jul-16 31-Dec-18

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Bd. Res. No. 17 dtd. Feb.


4176 DELILAH LIBRES MANGCO Bd. Res. No. 17 dtd. Feb. 25, 2011 31-Dec-13 2, 2015 2-Feb-15 31-Dec-17
Bd. Res. No. 04 dtd. August 13, Bd. Res. No. ____
2446 DELIO I. SAMULDE & ASSOCIATES 2014 31-Dec-16 dtd.April 10, 2017 10-Apr-17 3-Feb-20

0757 DELMA C. GENTAPAN Bd. Res. No. 86 dtd. Oct. 5, 2004 31-Dec-06
Bd Res. No. 57 dtd. April
3301 DELURIA & ASSOCIATES Bd Res. No. 87 dtd. April 30, 2010 31-Dec-12 13, 2012 1-Jan-13 31-Dec-15
Bd Res. No. 107 dtd. Sept. 14, Bd Res. No. 03 dtd. Jan.
3181 DEMETRIA C. BADONG 2007 31-Dec-09 18, 2017 18-Jan-17 31-Dec-19
Bd. Res. No. 210 dtd. November 12, Bd. Res. No. 64 dtd. Feb.
2927 DEMETRIO AUSTRAL ASACTA 2012 31-Dec-15 19, 2016 19-Feb-16 31-Dec-18

Bd. Res. No. 09 dtd. Feb.


3860 DEMETRIO JULARBAL MORALES, JR. Bd. Res. No. 119 dtd. Dec 26, 2011 31-Dec-13 2, 2015 2-Feb-15 31-Dec-17

Bd. Res. No. 116 dtd. Sept. 19, Bd. Res. No. 133 dtd.
5130 DEMETRIO PUSO HERNANDEZ 2012 31-Dec-14 August 11, 2015 11-Aug-15 31-Dec-17

2375 DEMOSTHENES B. GAVINO Bd. Res. No. 59 dtd. Sept. 8, 2006 31-Dec-08
Bd Res. No. 20 dtd. Jan.
3115 DEMOSTHENES REYES BAUTISTA Bd Res. No. 314 dtd. Dec. 27, 2013 31-Dec-16 18, 2017 18-Jan-17 31-Dec-19
Br. Res. No. dtd. May 12,
3116 DEMY OLALAN OJOS 2017 12-May-17 24-Dec-20
Br. Res. No. dtd. May 12,
3117 DENICE KRISEL URBINO PAR 2017 12-May-17 14-Nov-20

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Bd. Res. No. 65 dtd. Feb.
0620 DENNIS ARIEL F. TAN Bd. Res. No. 29 dtd. Jan. 23, 2013 31-Dec-15 19, 2016 19-Feb-16 31-Dec-18
Bd Res. No. 61 dtd. Sept.
2890 DENNIS B. MAGSAYO 06, 2007 6-Sep-07 31-Dec-09
Bd. Res. No. 157 dtd.
4228 DENNIS C. VILLAFUERTE Sept. 5, 2008 5-Sep-08 31-Dec-10

Bd. Res. No. 150 dtd.


4200 DENNIS CRUZ OSORIO Sept. 5, 2008 5-Sep-08 31-Dec-10

Bd. Res. No. 11 dtd. Feb.


1108 DENNIS D. PADILLA Bd. Res. No. 73 dtd. April 10, 2008 31-Dec-10 8, 2012 8-Feb-12 31-Dec-14

Bd. Res. No. 32 dtd. Dec.


5583 DENNIS DE SILVA CUETO 19, 2014 19-Dec-14 31-Dec-16

0367 DENNIS G. DAGOHOY Bd. Res. 06 dtd. Feb. 9, 2004 31-Dec-06


Bd Res. No. 33 dtd. Mar
2747 DENNIS L. ANGELES 2, 2007 2-Mar-07 31-Dec-09
Bd. Res. No. 237 dtd.
1432 DENNIS LU DE LEON Bd. Res. No. 66 dtd. July 8, 2015 31-Dec-17 April 25, 2017 25-Apr-17 21-Apr-20

Bd Res. No. 51 dtd. Sept.


2807 DENNIS M. MARCELINO 06, 2007 6-Sep-07 31-Dec-09
Bd. Res. No. 229 dtd.
5345 DENNIS QUENITA ABILLADA Bd. Res. No. 138 dtd. Sept. 9, 2013 31-Dec-15 Dec. 1, 2015 1-Jan-16 31-Dec-18
Br. Res. No. dtd. May 12,
5346 DENNIS TABERNA ESTAVILLO 2017 12-May-17 23-Oct-20

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Br. Res. No.__ dtd. April
6993 DEO BURCE REYES 10, 2017 10-Apr-17 13-Apr-20
Bd. Res. No. 74 dtd. July
4997 DEODORA BANOSONG VILLEGAS Bd. Res. No. 12 dtd. Feb. 8, 2012 31-Dec-14 8, 2015 8-Jul-15 31-Dec-17
Bd. Res. No. 10 dtd. Jan.
1006 DEOGRACIA C. BATINGAL Bd. Res. No. 30 dtd. Feb. 12, 2010 31-Dec-12 8, 2013 8-Jan-13 31-Dec-15

Br. Res. No. 23 dtd.


5653 DEOGRACIAS TIOCSON ARCILLA February 4, 2015 4-Feb-15 31-Dec-17

Bd. Res. No. 10 dtd. Jan.


4728 DERSHAVIN ODEVER LLENOS Bd. Res. No.58 dtd. Mar. 23, 2010 31-Dec-12 18, 2017 18-Jan-17 31-Dec-19

Br. Res. No. 15 dtd.


6562 DERWIN JOSOL DUMADAG January 18, 2017 18-Jan-17 31-Dec-19

Br. Res. No.__ dtd. April


6563 DESIREE LEA DANAO LEONOR 10, 2017 10-Apr-17 23-Jan-20

1667 DESIREE SUICO-ABELLA Bd. Res. No. 95 dtd. Sept 21, 2005 31-Dec-07

Bd. Res. No. 142 dtd.


4177 DESIREE U. ABANADOR July 18, 2008 18-Jul-08 31-Dec-10

Br. Res. No. 207 dtd.


6825 DEXTER MASACAYAN RECIO April 17, 2017 17-Apr-17 27-Feb-20

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Bd Res. No. 170 dtd.


3612 DEXTER PACAUL GARILLO Bd Res. No. 110 dtd. Sept. 6, 2010 31-Dec-13 Sept. 27, 2013 1-Jan-14 31-Dec-16

Br. Res. No.__ dtd. April


3613 DHANNA MARIE LELIS LLAMOSA 10, 2017 10-Apr-17 8-Aug-20

Bd. Res. No. 122 dtd.


1742 DIAGELIA D. ANDRES Bd. Res. No. 19 dtd. Mar. 4, 2009 31-Dec-11 Dec 26, 2011 1-Jan-12 31-Dec-14

Br. Res. No. 239 dtd.


6265 DIANA G. AUSTRIA August 23, 2016 23-Aug-16 31-Dec-18

Bd. Res. No. ____ dtd.


4958 DIANA LUNAR NACORDA Bd. Res. No. 214 dtd. Oct. 29, 2013 31-Dec-16 April 10, 2017 10-Apr-17 4-May-20

Br. Res. No. 283 dtd.


6328 DIANDREW ARSENYLL LAO DY September 28, 2016 28-Sep-16 31-Dec-18

Bd Res. No. 21 dtd.


2940 DIANITA T. NUEVAESPAA Bd Res. No. 87 dtd. April 16, 2013 31-Dec-15 February 9, 2016 9-Feb-16 31-Dec-18

Bd. Res. No. 38 dtd. February 11, Bd. Res. No. 20 dtd.
5263 DIANNE ABIGAIL HAO SOLIS 2013 31-Dec-15 February 9, 2016 9-Feb-16 31-Dec-18

Br. Res. No. 187 dtd. July


6239 DIANNE ACOSTA CORPUZ 7, 2016 7-Jul-16 31-Dec-18

Br. Res. No. 430 dtd.


6513 DIANNE GRACE ANG DIZON December 14, 2016 14-Dec-16 31-Dec-18

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Br. Res. No. 366 dtd.


6388 DIANNE JOY CHIONG LIM November 10, 2016 10-Nov-16 31-Dec-18

Bd. Res. No. 33 dtd. Mar.


4433 DIANNE KRISTINE C. GAN 6, 2009 6-Mar-09 31-Dec-11

Bd. Res. No. 248 dtd. December Bd. Res. No. 09 dtd.
5182 DIANNE SHEILA SY BONA 28, 2012 31-Dec-14 August 13, 2014 1-Jan-15 31-Dec-17 Res. No. 440 Dated:
Dec. 14, 2016 Additional
Bd. Res. No. 24 dtd. Partners: Abella Balonso
0234 DIAZ MURILLO DALUPAN AND COMPANY Bd. Res. No. 08 dtd. Feb. 8, 2012 31-Dec-14 December 19, 2014 1-Jan-15 31-Dec-17 Alexes, Elirie Salvado

Bd. Res. No. 114 dtd.


1542 DICK DAPILOS OLIVEROS Bd. Res. No. 99 dtd. May 12, 2008 31-Dec-10 Sept. 6, 2010 1-Jan-11 31-Dec-13

Br. Res. No. dtd. May 12,


1543 DICKIE DWIGHT DA-O LIKIGAN 2017 12-May-17 13-Jul-20

Bd. Res. No. dtd. May


5015 DIEGO BERGONIA LEDDA, JR. Bd. Res. No. 80 dtd. July 8, 2015 31-Dec-17 12, 2017 12-May-17 1-Feb-20

0070 DIEGO E. POBLETE, JR. Bd. Res. No. 20 dtd. June 18, 2001 31-Dec-03

Bd Res. No. 145 dtd. Oct.


3355 DILLENA REYES & ASSOCIATES 3, 2007 3-Oct-07 31-Dec-09

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DIMACULANGAN, DIMACULANGAN AND Bd. Res. 167 dtd. Sept.


0416 COMPANY Bd. Res. 56 dtd. Feb. 11, 2013 31-Dec-15 17, 2015 1-Jan-16 31-Dec-18

Bd. Res. No. 269 dtd.


2768 DINA AMOR L. DY Bd. Res. No. 11 dtd. Jan. 8, 2013 31-Dec-15 Dec. 28, 2015 1-Jan-16 31-Dec-18

Bd. Res. No. 110 dtd. Sept. 12, Bd. Res. No. 94 dtd. April
0503 DINA JABINIGAY LAUREQUEZ 2012 31-Dec-15 12, 2016 12-Apr-16 31-Dec-18

Bd. Res. No. 433 dtd.


4237 DINA PANONCE ZULUETA Bd. Res. No. 138 dtd. Dec. 2, 2010 31-Dec-13 Dec.14, 2016 14-Dec-16 31-Dec-18

Br. Res. No.__ dtd. April


6843 DINA V. SADURAL 10, 2017 10-Apr-17 27-May-20

Bd. Res. No. 62 dtd. Feb.


5464 DINAH PALATINO-BALUYUT Bd. Res. No. 309 dtd. Dec. 27, 2013 31-Dec-15 19, 2016 19-Feb-16 31-Dec-18

Br. Res. No. 84 dtd. July


5734 DINDO EONA NAMORO 8, 2015 8-Jul-15 31-Dec-17

Br. Res. No. 142 dtd.


6230 DINDO OLILA PAJARIN June 10, 2016 10-Jun-16 31-Dec-18

Br. Res. No.__ dtd. April


6231 DINETH SADIWA LARSEN 10, 2017 10-Apr-17 30-Jan-20

Bd. Res. No. 37 dtd. Jan.


3778 DINNAH S. DULAY 28, 2008 28-Jan-08 31-Dec-10

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Bd. Res. No. 07 dtd. August 13, Bd. Res. No. ____dtd.
1804 DIOMEDES CAYANAN CAGUINGUIN 2013 31-Dec-16 April 10, 2017 10-Apr-17 6-Dec-20

Bd. Res. No. 55 dtd.


4116 DIOMEDES D. GOBOLEO Bd. Res. No. 124 dtd. June 16, 2008 31-Dec-10 March 28, 2011 28-Mar-11 31-Dec-13

Bd. Res. No. 212 dtd. November 12, Bd. Res. No. 78 dtd.
5169 DIOMEDES ROSARIO YADAO 2012 31-Dec-14 March 10, 2017 10-Mar-17 16-Jul-20

Bd. Res. No.58 dtd. Mar.


4729 DIOMINIDICO R. BUTAWAN 23, 2010 23-Mar-10 31-Dec-12
Bd Res. No. 52 dtd. Dec.
3674 DIONICIO DUMLAO BERSAMIN Bd Res. No. 14 dtd. Jan. 14, 2008 31-Dec-10 29, 2014 29-Dec-14 31-Dec-16
Bd. Res. No. 71 dtd.
5282 DIONILO LOSAYNON GUISADIO March 6, 2013 6-Mar-13 31-Dec-15
Bd. Res. No. 39 dtd.
5267 DIONIO, DIONIO & ASSOCIATES February 11, 2013 11-Feb-13 31-Dec-15

0814 DIONISIO G. MAGPANTAY Bd. Res. No. 114 dtd. Oct. 25, 2004 31-Dec-06
Bd. Res. No. 105 dtd.
4043 DIONISIO M. PAULO May 12, 2008 12-May-08 31-Dec-10

Bd. Res. No. 41 dtd. Feb.


3947 DIONISIO MANZALINTO VILLETA Bd. Res. No. 337 dtd. Dec. 27, 2013 31-Dec-16 9, 2017 9-Feb-17 8-Apr-20
Br. Res. No. 162 dtd.
6771 DIOQUEL ASILO GUBATAN March 28, 2017 28-Mar-17 26-Jan-20

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Bd. Res. No. 69 dtd. April
1528 DIOSCORA L. TANGON Bd. Res. No. 10 dtd. Jan. 9, 2008 31-Dec-10 26, 2011 26-Apr-11 31-Dec-13
Cancelled effective Sept.
6, 2007. New partner of
Bd. Res. No. 48 dtd. August 27, Niera, Rara &
0252 DIOSCORA U. RARA 2003 31-Dec-05 Associates approved on

Bd. Res. No. 63 dtd. Dec.


4610 DIOSDADO GIMENEZ LARGOSA Bd. Res. No. 07 dtd. Feb. 8, 2012 31-Dec-14 29, 2014 1-Jan-15 31-Dec-17

Bd Res. No. 146 dtd.


3508 DIOSDADO C. DE LA CRUZ Bd Res. No. 170 dtd. Oct. 22, 2012 31-Dec-15 August 17, 2015 1-Jan-16 31-Dec-18

Bd. Res. No. 47 dtd. March 28, Bd. Res. No. 89 dtd.
0386 DIOSDADO CALIMOTAN BULANO 2012 31-Dec-15 March 31, 2016 31-Mar-16 31-Dec-18
Br. Res. No. 213 dtd.
5978 DIOSDADO JALANDONI GALANTO December 1, 2015 1-Dec-15 31-Dec-17
Bd. Res. No. 234 dtd.
3946 DIOSDADO MARTIN PEREZ Bd. Res. No. 61 dtd. April 26, 2012 31-Dec-14 August 23, 2016 23-Aug-16 31-Dec-18

Br. Res. No. 308 dtd.


6337 DIOSDADO REYNANTE RIOTOC October 10, 2016 10-Oct-16 31-Dec-18
Bd. Res. No. 92 dtd. August 13, Bd. Res. No. 28 dtd.
1094 DIOSDADO SICAT DAVID 2012 31-Dec-14 December 19, 2014 1-Jan-15 31-Dec-17

2314 DIVINA A. TALAG Bd. Res. No. 51 dtd. Sept. 5, 2006 31-Dec-08

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Bd. Res. No. 40(A) dtd.


1859 DIVINA ALOJADO MANGLIGOT Bd. Res. No. 20 dtd. Feb. 20, 2012 31-Dec-14 March 4, 2015 4-Mar-15 31-Dec-17
Br. Res. No.__ dtd. April
6994 DIVINA BARENA REPEDRO 10, 2017 10-Apr-17 6-Jul-20

Bd. Res. No. 45 dtd. Mar.


2528 DIVINA GRACIA DIONISIO ARABIT Bd. Res. No. 38 dtd. Mar. 6, 2009 31-Dec-11 11, 2015 11-Mar-15 31-Dec-17
Bd. Res. No. 108 dtd.
4546 DIVINA S. FLORALDE Bd. Res. No. 18 dtd. Feb. 20, 2012 31-Dec-14 July 14, 2015 14-Jul-15 31-Dec-17
Br. Res. No. 33 dtd. Feb.
6051 DIVINE GRACE CASASOLA AGPAWA 9, 2016 9-Feb-16 31-Dec-18
Bd. Res. No. ___ dtd.
5346 DIVINE LOVE SERRANO BOTE Bd. Res. No. 138 dtd. Sept. 9, 2013 31-Dec-15 April 10, 2017 10-Apr-17 10-May-20
Bd. Res. No. 189 dtd.
0304 DIVINIA D. ZOLETA-JUGUETA Bd. Res. No. 165 dtd. Oct. 22, 2012 31-Dec-15 Oct. 14, 2015 1-Jan-16 31-Dec-18
Bd Res. No. 94 dtd. April
2935 DIVINIA E. AGOR Bd Res. No. 136 dtd. Sept. 25, 2012 31-Dec-15 12, 2016 12-Apr-16 31-Dec-18

Bd Res. No. 28 dtd. Jan.


3493 DIVINIA M. ADATO Bd Res. No. 149 dtd. Dec. 21, 2009 31-Dec-12 23, 2013 23-Jan-13 31-Dec-15

Br. Res. No. 152 dtd. July


6201 DODEL CABONEGRO MARAPOC 4, 2016 4-Jul-16 31-Dec-18
Bd Res. No. 08 dtd. Jan.
3703 DODIE MARGARITA L. OCAMPO Bd Res. No. 19 dtd. Jan. 21, 2008 31-Dec-10 18, 2017 18-Jan-17 31-Dec-19

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Bd. Res. No. 51 dtd. August 27,


0269 DOEL A. VESAGAS 2003 31-Dec-05

Br. Res. No. 447 dtd.


6538 DOLORES C. TABUENA December 14, 2016 14-Dec-16 31-Dec-18
Bd. Res. No. 33 dtd. Jan.
0888 DOLORES D. MAMUAD Bd. Res. No. 02 dtd. Jan. 4, 2005 31-Dec-07 28, 2008 28-Jan-08 31-Dec-10

Bd Res. No. 245 dtd.


3163 DOLORES DE GUZMAN GALLO Bd Res. No. 200 dtd. Oct. 24, 2012 31-Dec-15 December 14, 2015 1-Jan-16 31-Dec-18
Bd. Res. No. 48 dtd. Feb.
4593 DOLORES EUGENIO REYES Bd. Res. No. 07 dtd. Jan. 8, 2013 31-Dec-15 17, 2016 17-Feb-16 31-Dec-18

Bd. Res. No. 139 dtd.


4646 DOLORES L. DEL MUNDO October 27, 2009 27-Oct-09 31-Dec-11

Bd. Res. No. 162 dtd. Dec. 21, Bd. Res. No. 230 dtd.
1075 DOLORES L. MORALES 2010 31-Dec-12 Dec. 1, 2015 01-Dec-15 31-Dec-17

Bd. Res. No. 217 dtd.


1693 DOLORES M. GARCIA Bd. Res. No. 256 dtd. Dec. 9, 2013 31-Dec-16 April 20, 2017 20-Apr-17 17-Nov-20
Bd. Res. No. 79 dtd. July
0621 DOMCIELY ALCANTARA VASQUEZ Bd. Res. No. 60 dtd. April 26, 2012 31-Dec-14 8, 2015 8-Jul-15 31-Dec-17

Bd. Res. No. 127 dtd.


0317 DOMECIANO EDULZA ADAYA Bd. Res. No. 43 dtd. Mar. 23, 2010 31-Dec-12 August 28, 2013 28-Aug-13 31-Dec-15
Bd. Res. No. 48 dtd. Feb.
0826 DOMINADOR FELICITAS PIZARRO Bd. Res. No. 157 dtd. Oct. 22, 2012 31-Dec-15 17, 2016 17-Feb-16 31-Dec-18

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Bd Res. No. 68 dtd. Sept.


2950 DOMINADOR N. TAVISORA 06, 2007 6-Sep-07 31-Dec-09
Br. Res. No. 281 dtd.
6310 DOMINADOR NATIVIDAD QUITADIO September 28, 2016 28-Sep-16 31-Dec-18

Bd. Res. NO. 324 dtd. Dec. 27, Bd. Res. No. 18 dtd. Jan.
0217 DOMINADOR PACAMANA MANANGAN, JR. 2013 31-Dec-16 18, 2017 18-Jan-17 31-Dec-19

Bd. Res. No. 109 dtd.


2001 DOMINADOR PASCO VELASQUEZ Bd. Res. No. 193 dtd. Oct. 29, 2013 31-Dec-15 Apr. 15, 2016 15-Apr-16 31-Dec-18
Bd. Res. No. 03 dtd.
5521 DOMINADOR REDOA ESPINA August 13, 2014 13-Aug-14 31-Dec-16
Bd. Res. No. 92 dtd.
0290 DOMINADOR S. DIZON Bd. Res. No. 60 dtd. Sept. 11, 2006 31-Dec-08 August 13, 2012 13-Aug-12 31-Dec-14
Br. Res. No. 281 dtd.
6311 DOMINADOR SALINAS TAMAYO September 28, 2016 28-Sep-16 31-Dec-18

2110 DOMINADOR T. TORRES III Bd. Res. No. 28 dtd. April 20, 2006 31-Dec-08
Bd. Res. No. ____ dtd.
1257 DOMINENA RAA-LOPEZ Bd. Res. No. 230 dtd. Oct. 29, 2013 31-Dec-16 April 10, 2017 10-Apr-17 12-Oct-20
Br. Res. No. 100 dtd. July
5844 DOMINGA FIESTA MANZANO 14, 2015 8-Jul-15 31-Dec-17
Bd. Res. No. 121 dtd.
2000 DOMINGO A. MENESES Bd. Res. No. 76 dtd. July 15, 2009 31-Dec-11 Dec 26, 2011 1-Jan-12 31-Dec-14
Br. Res. No. 72 dtd.
6688 DOMINGO ABOGADO LAGUNDI, JR. March 10, 2017 10-Mar-17 18-Apr-20
Bd. Res. No. 82 dtd. Oct.
2394 DOMINGO ABUYOG CABANTAN Bd. Res. No. 76 dtd. July 15, 2009 31-Dec-11 11, 2011 1-Jan-12 31-Dec-14

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Br. Res. No. 350 dtd.
6377 DOMINGO ANTONIO VICENTE November 3, 2016 3-Nov-16 31-Dec-18

Bd. Res. No. 214 dtd.


2723 DOMINGO C. BELTRAN, JR. Bd. Res. No. 264 dtd. Dec. 9, 2013 31-Dec-16 April 20, 2017 20-Apr-17 22-Jul-20

1904 DOMINGO C. DIMALANTA Bd. Res. No. 07 dtd. Jan. 24, 2006 31-Dec-08

Bd Res. No. 144 dtd.


2969 DOMINGO DIMLA DE VERA Bd Res. No. 73 dtd. Sept. 11, 2007 31-Dec-09 Sept. 9, 2013 9-Sep-13 31-Dec-15
Bd. Res. No. 49 dtd. March 28, Bd. Res. No. 17 dtd. Feb.
4912 DOMINGO MANGA PALATINO 2011 31-Dec-13 2, 2015 2-Feb-15 31-Dec-17
Br. Res. No. 92 dtd. July
5796 DOMINGO PONTANIEL LUCENA, II 8, 2015 8-Jul-15 31-Dec-17

Bd. Res. No. 17 dtd. Feb.


4955 DOMINGO R. ALMONINIA, JR. Bd. Res. No. 83 dtd. Oct. 11, 2011 31-Dec-13 2, 2015 2-Feb-15 31-Dec-17
Br. Res. No. 82 dtd.
6721 DOMINGO SORIANO UNGRIA, JR. March 10, 2017 10-Mar-17 7-Apr-20

Bd. Res. No. 119 dtd.


4990 DOMINIC PANTUHAN LIZARDO Dec. 26, 2011 26-Dec-11 31-Dec-13
Bd. Res. No. 31 dtd.
4688 DOMINICO SUMAMPONG DIGAMON Feb. 12, 2010 12-Feb-10 31-Dec-12
Bd Res. No. 159 dtd. Oct.
3445 DONABEL G. POLISTICO 8, 2007 8-Oct-07 31-Dec-09
Bd. Res. No. 170 dtd.
1357 DONABEL TAN CHUA Bd. Res. No. 146 dtd. Sept. 9, 2013 31-Dec-16 April 7, 2017 7-Apr-17 1-Oct-20

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LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
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NO. PARTNERSHIPS DATE DATE (BR NO. / DATE) From To

Bd. Res. No. 35 dtd.


5071 DONALD BACANG TUBIO Bd. Res. No. 76 dtd. June 21, 2012 31-Dec-14 December 19, 2014 1-Jan-15 31-Dec-17
Br. Res. No. 71 dtd.
6677 DONALD ILAG FLORIDA March 10, 2017 10-Mar-17 2-Feb-20

Br. Res. No. 161 dtd.


5940 DONALD LESTER RABOY GIMENO September 17, 2015 17-Sep-15 31-Dec-17
Bd. Res. No. 39 dtd. Dec.
4630 DONDE RELLITA SALAZAR Bd. Res. No. 110 dtd. Nov 10, 2011 31-Dec-14 19, 2014 1-Jan-15 31-Dec-17
Bd. Res. No. 35 (A) dtd.
1425 DONGON, LEONG & ASSOCIATES Bd. Res. No. 07 dtd. Feb. 8, 2012 31-Dec-14 March 4, 2015 4-Mar-15 31-Dec-17

Bd. Res. No. 298 dtd.


5442 DONNA MAE UY FRONDOZO Dec. 27, 2013 27-Dec-13 31-Dec-15
Br. Res. No.__ dtd. April
5443 DONNA MARIE OLIGO TUMANENG-SEBELDIA 10, 2017 10-Apr-17 15-Jun-20
Br. Res. No.__ dtd. April
6995 DONNA QUEEN F. IBEAS 10, 2017 10-Apr-17 2-Nov-20
Bd. Res. No. 41 dtd. March 28, Bd. Res. No. 363 dtd.
4901 DONNA RUBIO MASIGLAT 2011 31-Dec-13 Dec. 27, 2013 1-Jan-14 31-Dec-16

Bd. Res. No. 120 dtd.


4992 DONNABEL C. BARIUAN Dec. 26, 2011 26-Dec-11 31-Dec-13
Br. Res. No. 127 dtd.
5883 DONNAFER ATASAN GONZALES August 11, 2015 11-Aug-15 31-Dec-17

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Bd. Res. No. 189 dtd.


4263 DONNEL SANTOS SAN ANTONIO Bd. Res. No. 60 dtd. April 26, 2011 31-Dec-13 Oct. 14, 2015 14-Oct-15 31-Dec-17

Br. Res. No. 129 dtd.


5892 DONNIE RAY A. LIM August 11, 2015 11-Aug-15 31-Dec-17
Bd. Res. No. 30 dtd. Feb.
5026 DOPHENE PETARTE DELMO 20, 2012 20-Feb-12 31-Dec-14
Bd. Res. 186 dtd. Oct.
0406 DORAMAR T. DE GUZMAN Bd. Res. 161 dtd. Oct. 22, 2012 31-Dec-15 14, 2015 1-Jan-16 31-Dec-18

Bd Res. No. 199 dtd.


3591 DORCAS A. BAYOT Bd Res. No. 139 dtd. Sept. 25, 2012 31-Dec-14 November 2, 2015 2-Nov-15 31-Dec-17
Bd. Res. No. 72 dtd. July
2333 DOREEN TUMANGOB BERROYA Bd. Res. No. 65 dtd. May 5, 2009 31-Dec-11 1, 2011 1-Jan-12 31-Dec-14
Bd. Res. No. 252 dtd. December Bd. Res. No. 215 dtd.
5200 DOREEN TAGASA VILLAFLOR 28, 2012 31-Dec-14 April 20, 2017 20-Apr-17 17-May-20

Br. Res. No. 50 dtd. Feb.


6655 DORIS C. SORIANO 9, 2017 9-Feb-17 22-Aug-20
Bd. Res. No. 65 dtd. Mar.
2563 DORIS S. PALANGCHAO Bd. Res. No. 03 dtd. Jan. 29, 2007 31-Dec-09 26, 2010 26-Mar-10 31-Dec-12

Bd Res. No. 177 dtd. Oct.


3522 DOROTEA B. MANZANO Bd Res. No. 156 dtd. Oct. 22, 2012 31-Dec-15 13, 2015 1-Jan-16 31-Dec-18

Bd. Res. No. 99 dtd. May


0558 DOROTHEA JANDAYAN SIBAL Bd. Res. No. 49 dtd. June 7, 2004 31-Dec-06 12, 2008 12-May-08 31-Dec-10

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Br. Res. No. 126 dtd.


6741 DOROTHY ANNE TAN FERNANDEZ March 17, 2017 17-Mar-17 10-Oct-20
Br. Res. No. 18 dtd.
5639 DULCE ANN SISON JAVIER February 2, 2015 2-Feb-15 31-Dec-17
Bd Res. No. 112 dtd. Sept. 14, Bd Res. No. 07 dtd. Jan.
3195 DULCE BARTOLOME SANCHEZ 2007 31-Dec-09 27, 2010 27-Jan-10 31-Dec-12
Bd Res. No. 237 dtd.
3257 DULCE M. BALOD Bd Res. No. 167 dtd. Oct. 22, 2012 31-Dec-15 Dec. 4, 2015 1-Jan-16 31-Dec-18

1271 DULCE V. SANTOS Bd. Res. No. 51 dtd. Apr. 12, 2005 31-Dec-07
Bd. Res. No. 140 dtd.
5353 DULCEFLOR N. MONTEAGUDO Sept. 9, 2013 9-Sep-13 31-Dec-15

Bd. Res. No. 324 dtd.


1636 DULCITA FRANCISCO ESTRADA Bd. Res. No. 68 dtd. April 26, 2011 31-Dec-13 Dec. 27, 2013 1-Jan-14 31-Dec-16
Bd. Res. No. 133 dtd. Dec. 14, Bd. Res. No. 45 dtd. Jan.
0856 DUMALAGAN SECHICO AND ASSOCIATES 2004 31-Dec-06 28, 2008 28-Jan-08 31-Dec-10

Bd. Res. No. 91 dtd. April


0793 DUMARAOS, LIMBO AND ASSOCIATES Bd. Res. No. 180 dtd. Oct 22, 2012 31-Dec-15 1, 2016 1-Apr-16 31-Dec-18

Bd. Res. No. 41(A) dtd.


0239 DUNGOG AND ASSOCIATES Bd. Res. No. 08 dtd. Feb. 8, 2012 31-Dec-14 March 4, 2015 4-Mar-15 31-Dec-17
Br. Res. No. 32 dtd. Feb.
6042 DUSTIN UY BEJEMINO 9, 2016 9-Feb-16 31-Dec-18
Bd. Res. No. 35 dtd. February 11, Bd. Res. No. 268 dtd.
5246 DWIGHT BONGALOS EBOJO 2013 31-Dec-15 December 28, 2015 1-Jan-16 31-Dec-18

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Br. Res. No.__ dtd. April


6865 DYAN DELOS SANTOS LINCOD 10, 2017 10-Apr-17 20-Apr-20
Bd. Res. No. 129 dtd.
5327 DYESEBEL CALANUGA CARATO August 28, 2013 28-Aug-13 31-Dec-15
Br. Res. No. 348 dtd.
6360 DYREEN GONZAGA LONGATANG November 3, 2016 3-Nov-16 31-Dec-18
Bd. Res. No. 86 dtd. April
0124 E. B. ALCOVENDAZ & ASSOCIATES Bd. Res. No. 75 dtd. Nov. 03, 2006 31-Dec-08 14, 2010 14-Apr-10 31-Dec-12

0053 E. F. CONSTANTINO & CO. Bd. Res. No. 17 dtd. June 15, 2001 31-Dec-03 Cancelled Cancelled

Bd Res. No. 64 dtd.


3701 E. M. DRIZ & COMPANY Bd Res. No. 18 dtd. Jan. 21, 2008 31-Dec-10 March 6, 2013 6-Mar-13 31-Dec-15
Bd. Res. No. 86 dtd. August 13, Bd. Res. No. 104 dtd.
2190 E. P. DE GUZMAN & COMPANY 2012 31-Dec-14 July 14, 2015 14-Jul-15 31-Dec-17
Bd. Res. No. 12 dtd. Jan.
0773 E. R. SARCAUGA & CO. Bd. Res. No. 290 dtd. Dec. 23, 2013 31-Dec-16 18, 2017 18-Jan-17 31-Dec-19 Additional partner: Albert
E.G. QUITALIG & CO. (Formerly: PINEDA, Bd. Res. No. 11 dtd. Jan. G. Morales under Board
1427 QUITALIG & CO.) Bd. Res. No. 330 dtd. Dec. 27, 2013 31-Dec-16 18, 2017 18-Jan-17 31-Dec-19 Resolution No. 330

Bd. Res. No. 19 dtd. Feb.


0919 E.L. PUNSALAN AND ASSOCIATES Bd. Res. No. 46 dtd. Jan. 28, 2008 31-Dec-10 25, 2011 25-Feb-11 31-Dec-13

Bd. Res. No. 55 dtd. September


0199 E.Y. OLMILLA AND ASSOCIATES 9, 2002 31-Dec-04
Bd. Res. No. ____ dtd.
5428 EARL JOHN ESGUERRA LUMABAN Bd. Res. No. 286 dtd. Dec. 23, 2013 31-Dec-15 April 10, 2017 10-Apr-17 8-Feb-20

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Br. Res.No. 441 dtd. Dec.
5596 EARL MARIE KE-E MAGINCOL Br. Res.No. 45 dtd. Dec. 29, 2014 31-Dec-16 14, 2016 1-Jan-17 31-Dec-19
Bd. Res. No. 95 dtd. Oct.
3959 EDA D. BETITA Bd. Res. No. 81 dtd. April 10, 2008 31-Dec-10 19, 2011 19-Oct-11 31-Dec-13

Bd. Res. No. 187 dtd.


3456 EDDIE FLORES DOYUNGAN Bd. Res. No. 180 dtd. Oct 22, 2012 31-Dec-15 Oct. 14, 2015 1-Jan-16 31-Dec-18

Bd Res. No. 129 dtd.


3273 EDDIE L. LAO Sept. 26, 2007 26-Sep-07 31-Dec-09

1822 EDDIE L. MAGDARAOG Bd. Res. No. 128 dtd. Dec. 28, 2005 31-Dec-07
Bd Res. No. 61 dtd. Feb.
3558 EDDIE LINESES GARILAO Bd Res. No. 33 dtd. Jan. 23, 2013 31-Dec-15 19, 2016 19-Feb-16 31-Dec-18

Bd. Res. No. 133 dtd.


0654 EDDIE RAMOS PAMUSPUSAN Bd. Res. No. 13 dtd. Jan. 8, 2013 31-Dec-15 June 7, 2016 7-Jun-16 31-Dec-18
Bd. Res. No. 84 dtd. Oct.
0862 EDDIE V. TAN Bd. Res. No. 84 dtd. April 15, 2008 31-Dec-10 11, 2011 11-Oct-11 31-Dec-13
Bd. Res. No. 23 dtd.
4889 EDELISA GAMARO MASA February 25, 2011 25-Feb-11 31-Dec-13

Bd. Res. No. 82 dtd. August 13, Bd. Res. No. 271 dtd.
0504 EDELLE SARAUM GASATAN 2012 31-Dec-15 December 28, 2015 1-Jan-16 31-Dec-18
Br. Res. No.__ dtd. April
505 EDELYN PAYUD ATERADO 10, 2017 10-Apr-17 13-Mar-20

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NO. PARTNERSHIPS DATE DATE (BR NO. / DATE) From To

2097 EDEN CANSANCIO LEDESMA Bd. Res. No. 16 dtd. April 18, 2006 31-Dec-08

Bd. Res. No. dtd. May


5405 EDEN CIPRIANO ENCINARES Bd. Res. No. 187 dtd. Oct. 29, 2013 31-Dec-15 12, 2017 12-May-17 1-Jan-20
Br. Res. No. 48 dtd.
5686 EDEN CLAIRE L. ESTROSAS March 12, 2015 12-Mar-15 31-Dec-17
Bd. Res. No. 29 dtd. Dec.
2263 EDEN CORRAL GUZMAN Bd. Res. No. 105 dtd. Oct. 21, 2011 31-Dec-14 19, 2014 1-Jan-15 31-Dec-17

Bd. Res. No. 01 dtd. January 8, Bd Res. No. 90 dtd. Mar.


5205 EDEN DEVELA SARNE 2013 31-Dec-15 31, 2016 31-Mar-16 31-Dec-18

Bd. Res. No. 57 dtd.Mar.


3861 EDEN M. MOLINO 18, 2008 18-Mar-08 31-Dec-10

Bd. Res. No. 245 dtd.


2899 EDEN MENDEZ REGALA Bd. Res. No. 08 dtd. Jan. 8, 2013 31-Dec-15 Dec. 14, 2015 1-Jan-16 31-Dec-18
Bd. Res. No. 241 dtd.
4420 EDENCIO BOCALBOS FRONDA Bd. Res. No. 70 dtd. March 6, 2013 31-Dec-15 CDec. 4, 2015 1-Jan-16 31-Dec-18

Bd. Res. No. 34 dtd.


3827 EDENCIO MAGBANUA CERVANTES Bd. Res. No. 36 dtd. Feb. 29, 2012 31-Dec-14 December 19, 2014 1-Jan-15 31-Dec-17

Br. Res. No. 448 dtd.


6545 EDENETH BALISACAN FERNANDEZ December 14, 2016 14-Dec-16 31-Dec-18

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Bd. Res. No. 11 dtd. Jan.
4374 EDERLINE TUNGOL MANGULABNAN Bd. Res. No. 22 dtd. Mar. 4, 2009 31-Dec-11 8, 2013 8-Jan-13 31-Dec-15

1989 EDERLIZA U. NITUAN-PANGANIBAN Bd. Res. No. 18 dtd. April 18, 2006 31-Dec-08
Br. Res. No. 349 dtd.
6370 EDERLYN BRIONES ACONG November 3, 2016 3-Nov-16 31-Dec-18
Bd. Res. No. 146 dtd. Sept. 25, Bd. Res. No. ___ dtd.
5152 EDGAR AUITAN CAYANAN 2012 31-Dec-14 April 10, 2017 10-Apr-17 24-Feb-20
Bd. Res. No. 86 dtd. April
3975 EDGAR C. SANCHEZ 15, 2008 15-Apr-08 31-Dec-10
Bd. Res. No. 191 dtd.
2665 EDGAR D. ESPARAGUERA Bd. Res. No. 147 dtd. Dec. 14, 2010 31-Dec-12 Oct. 24, 2012 1-Jan-13 31-Dec-15
Bd. Res. No. 223 dtd. December Bd. Res. No. 222 dtd.
4785 EDGAR GABUNA MASANGKAY 28, 2012 31-Dec-15 December 1, 2015 1-Jan-16 31-Dec-18

Bd Res. No. 151 dtd. July


2753 EDGAR HIPOLITO MOLINA Bd Res. No. 82 dtd. April 16, 2013 31-Dec-15 4, 2016 4-Jul-16 31-Dec-18

1140 EDGAR L. YU Bd. Res. No. 43 dtd. Apr. 12, 2005 31-Dec-07
Bd. Res. No. 127 dtd. Sept. 25, Bd. Res. No. 269 dtd.
5138 EDGAR LIBO-ON DELFINADO 2012 31-Dec-14 Dec. 28, 2015 28-Dec-15 31-Dec-17

2301 EDGAR M. ALFEREZ Bd. Res. No. 44 dtd. May 31, 2006 31-Dec-08
Bd Res. No. dtd. May 12,
3310 EDGAR NARBONETA TEJARES Bd Res. No. 65 dtd. March 6, 2013 31-Dec-15 2017 12-May-17 9-Nov-20

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IN THE PRACTICE OF PUBLIC ACCOUNTANCY
As of May 26, 2017
PREVIOUS ACCREDITATION APPROVAL
REG. NAME OF FIRM / BR. NO. EXPIRY REFERENCE VALIDITY REMARKS
NO. PARTNERSHIPS DATE DATE (BR NO. / DATE) From To
Bd. Res. No. 109 dtd. October 26, Bd. Res. No. 61 dtd. April
4611 EDGAR NAVARRO PICACHE 2009 31-Dec-11 26, 2012 26-Apr-12 31-Dec-14
Bd. Res. No. 165 dtd.
1095 EDGAR O. LAZO Bd. Res. No. 145 dtd. Dec. 2, 2010 31-Dec-13 Sept. 27, 2013 1-Jan-14 31-Dec-16

Bd Res. No. 182 dtd.


3550 EDGAR R. BUENO Nov. 6, 2007 6-Nov-07 31-Dec-09
Bd. Res. No. 86 dtd. Nov.
0424 EDGAR R. LOPEZ Bd. Res. No. 26 dtd. Feb. 24, 2004 31-Dec-06 10, 2006 1-Jan-07 31-Dec-09

1451 EDGAR R. SY Bd. Res. No. 65 dtd. May 27, 2005 31-Dec-07

Br. Res. No. dtd. May 12,


1452 EDGAR SETOSTA NERI, JR. 2017 12-May-17 14-Sep-20
Bd. Res. No. 55 dtd Dec.
0280 EDGAR TEJADA ISADA Bd. Res. No. 94 dtd Oct. 11, 2011 31-Dec-14 29, 2014 1-Jan-15 31-Dec-17

Bd. Res. No. 64 dtd. July


4375 EDGAR VALENZUELA MENDOZA Bd. Res. No. 110 dtd. Nov 10, 2011 31-Dec-14 8, 2015 8-Jul-15 31-Dec-17
Bd. Res. No. 49 dtd. August 27,
0257 EDGARDO A. SORIANO 2003 31-Dec-05
Bd. Res. No. 121 dtd.
5135 EDGARDO BARROZO SERRANA Sept. 19, 2012 19-Sep-12 31-Dec-14
Bd. Res. No. 247 dtd.
5287 EDGARDO BASMAYOR FACISTOL Bd. Res. No. 72 dtd. March 6, 2013 31-Dec-15 Dec. 14, 2015 1-Jan-16 31-Dec-18
Bd. Res. No. 45 dtd. March 23, Bd. Res. No. 26 dtd. Jan.
2395 EDGARDO DE LA CRUZ MONFORTE 2010 31-Dec-12 23, 2013 23-Jan-13 31-Dec-15
Bd. Res. No. 268 dtd.
1559 EDGARDO EVANGELISTA GAMO Bd. Res. No. 145 dtd. Sept. 9, 2013 31-Dec-15 Dec. 28, 2015 1-Jan-16 31-Dec-18

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LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
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PREVIOUS ACCREDITATION APPROVAL
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NO. PARTNERSHIPS DATE DATE (BR NO. / DATE) From To

Bd. Res. No. 29 dtd. Mar.


4421 EDGARDO GUMATAY MATEO 4, 2009 4-Mar-09 31-Dec-11

Bd. Res. No. 12 dtd. Jan.


4335 EDGARDO L. SALAZAR 30, 2009 30-Jan-09 31-Dec-11
Bd. Res. No. 44 dtd.
2334 EDGARDO LAVA CHAVEZ Bd. Res. No. 88 dtd. Oct. 11, 2011 31-Dec-14 March 11, 2015 11-Mar-15 31-Dec-17
Bd. Res. No. 217 dtd.
0092 EDGARDO LUIS CRUZ CRUZ Bd. Res. No. 219 dtd. Oct. 29, 2013 31-Dec-16 April 20, 2017 20-Apr-17 22-Oct-20
Bd. Res. No. 166 dtd.
2577 EDGARDO M. MOLINA Bd. Res. No. 53 dtd. Feb. 11, 2013 31-Dec-15 Sept. 17, 2015 1-Jan-16 31-Dec-18

1202 EDGARDO R. ALFEREZ Bd. Res. No. 47 dtd. Apr. 12, 2005 31-Dec-07

Bd. Res. No. 124 dtd. August 28, Bd. Res. No. 225 dtd.
2564 EDGARDO VEGA FULLANTE 2013 31-Dec-15 Dec. 1, 2015 1-Jan-16 31-Dec-18
Bd. Res. No. 62 dtd. April
2223 EDILBERTO B. GEOLIN Bd. Res. No. 40 dtd. May 30, 2006 31-Dec-08 26, 2012 26-Apr-12 31-Dec-14
Bd Res. No. 85 dtd. August 13, Bd Res. No. 69 dtd. July
3542 EDILBERTO CRISTOBAL RENDON 2012 31-Dec-15 8, 2015 1-Jan-16 31-Dec-18
Br. Res. No. 281 dtd.
6312 EDILBERTO NARVAEZ CAMINERO September 28, 2016 28-Sep-16 31-Dec-18
Bd. Res. No. 58 dtd. April
4201 EDISON ATAYDE DAPLAS Bd. Res. No. 150 dtd. Sept. 5, 2008 31-Dec-10 15, 2011 15-Apr-11 31-Dec-13

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LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
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PREVIOUS ACCREDITATION APPROVAL
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NO. PARTNERSHIPS DATE DATE (BR NO. / DATE) From To

Bd. Res. No. 197 dtd.


0505 EDITA YAP BOLA Bd. Res. No. 168 dtd. Oct. 22, 2012 31-Dec-15 November 2, 2015 1-Jan-16 31-Dec-18

Bd. Res. No. ____ dtd.


5476 EDITA AGOL JAMIS Bd. Res. No. 326 dtd. Dec. 27, 2013 31-Dec-15 April 10, 2017 10-Apr-20 4-Oct-20
Bd. Res. No. dtd. May
0889 EDITA HERNANDEZ SINGSON Bd. Res. No. 316 dtd. Dec. 27, 2013 31-Dec-16 12, 2017 12-May-17 21-Feb-20

Bd. Res. No. 270 dtd.


0403 EDITA T. URETA-REYES Bd. Res. No. 17 dtd. Jan. 8, 2013 31-Dec-15 Dec. 28, 2015 1-Jan-16 31-Dec-18
Bd. Res. No. 97 dtd. August 13, Bd. Res. No. 116 dtd.
2407 EDITH AVELINO ARCE 2012 31-Dec-14 July 24, 2015 24-Jul-15 31-Dec-17
Bd. Res. No. dtd. May
3921 EDITH M. SISON Bd. Res. No. 343 dtd. Dec. 27, 2013 31-Dec-16 12, 2017 12-May-17 3-Feb-20

Bd. Res. No. 154 dtd. Sept. 27, Bd. Res. No. 215 dtd.
0622 EDITH SARMIENTO SIOSON 2013 31-Dec-16 April 20, 2017 20-Apr-17 10-Mar-20
Bd. Res. No. 118 dtd. Sept. 19, Bd. Res. No. 224 dtd.
0700 EDITHA B. SORIANO 2012 31-Dec-15 Dec. 1, 2015 1-Jan-16 31-Dec-18

Bd. Res. No. 241 dtd.


0623 EDITHA C. DELA CRUZ Bd. Res. No. 63 dtd. March 6, 2013 31-Dec-15 Dec. 4, 2015 1-Jan-16 31-Dec-18
Bd. Res. No. 42 dtd. March 28, Bd. Res. No. 17 dtd. Feb.
4158 EDITHA C. QUINE 2011 31-Dec-13 2, 2015 2-Feb-15 31-Dec-17
Br. Res. No. dtd. May 12,
4159 EDITHA CAPAROS ESPERANZA 2017 12-May-17 27-Jan-20

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LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
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PREVIOUS ACCREDITATION APPROVAL
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NO. PARTNERSHIPS DATE DATE (BR NO. / DATE) From To

0506 EDITHA CONSOLACION VILLAREAL-LOGRONIO Bd. Res. No. 48 dtd. May 31, 2004 31-Dec-06
Bd. Res. No. 187 dtd.
4767 EDITHA D. MORALES Bd. Res. No. 15 dtd. Jan. 8, 2013 31-Dec-15 Oct. 14, 2015 1-Jan-16 31-Dec-18
Bd. Res. No. 100 dtd. August 13, Bd. Res. No. 79 dtd. July
5114 EDITHA DANQUE BASILIO 2012 31-Dec-14 8, 2015 8-Jul-15 31-Dec-17
Bd. Res. No. 78 dtd. October 25, Bd. Res. No. 273 dtd.
0203 EDITHA DIPASUPIL PAGASPAS 2002 31-Dec-04 Dec. 28, 2015 28-Dec-15 31-Dec-17
Bd. Res. No. 230 dtd.
2565 EDITHA F. MAGDAEL Bd. Res. No. 77 dtd. April 16, 2013 31-Dec-15 Dec. 1, 2015 1-Jan-16 31-Dec-18
Br. Res. No.__ dtd. April
2566 EDITHA FARAON CORTEZ 10, 2017 10-Apr-17 18-Aug-20

Bd Res. No. dtd. May 12,


3446 EDITHA PIMENTEL LANSANG Bd Res. No. 347 dtd. Dec. 27, 2013 31-Dec-16 2017 12-May-17 14-Jul-20
Bd. Res. No. 43 dtd. Jan.
1076 EDITHA T. SANTIAGO Bd. Res. No. 38 dtd. Mar. 18, 2005 31-Dec-07 28, 2008 28-Jan-08 31-Dec-10

Bd. Res. No. 69 dtd. June


3965 EDITO O. MENDOZA Bd. Res. No. 83 dtd. April 15, 2008 31-Dec-10 5, 2012 5-Jun-12 31-Dec-14
Bd. Res. No. 87 dtd.
5084 EDLIN LAPIRA ENDRINA August 13, 2012 13-Aug-12 31-Dec-14

Bd. Res. No.348 dtd.


4273 EDLYN BA-ACO AGRAVIADOR Bd. Res. No. 161 dtd. Dec. 21, 2010 31-Dec-13 Dec. 27, 2013 1-Jan-14 31-Dec-16
Br. Res. No.__ dtd. April
6996 EDMOND CLAVERIA SOROSORO 10, 2017 10-Apr-17 12-Mar-20

Page 163
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
IN THE PRACTICE OF PUBLIC ACCOUNTANCY
As of May 26, 2017
PREVIOUS ACCREDITATION APPROVAL
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NO. PARTNERSHIPS DATE DATE (BR NO. / DATE) From To
Bd. Res. No. 20 dtd.
5315 EDMUND EDU HILARIO Bd. Res. No. 113 dtd. June 4, 2013 31-Dec-15 February 9, 2016 9-Feb-16 31-Dec-18

Bd. Res. No. 171 dtd.


0559 EDMUND LAVEGA NEBIT Bd. Res. No. 171 dtd. Oct 22, 2012 31-Dec-15 Sept. 21, 2015 1-Jan-16 31-Dec-18

Bd. Res. No. 442 dtd.


1096 EDMUND LICMO-AN AMPLAYO Bd. Res. No. 231 dtd. Oct. 29, 2013 31-Dec-16 Dec. 14, 2016 1-Jan-17 31-Dec-19
Br. Res. No.__ dtd. April
1097 EDMUNDO AQUINO CARVAJAL, JR. 10, 2017 10-Apr-17 8-Dec-20
Bd. Res. No. 74 dtd. June
1358 EDMUNDO FRAC TAN Bd. Res. No. 27 dtd. Mar. 4, 2009 31-Dec-11 5, 2012 5-Jun-12 31-Dec-14

Bd. Res. No. 213 dtd.


0776 EDMUNDO GOMEZ AONUEVO Bd. Res. No. 200 dtd. Oct. 29, 2013 31-Dec-16 April 20, 2017 20-Apr-17 16-Nov-20

Bd Res. No. 34 dtd.


3338 EDMUNDO GREGORIO VIANZON Bd Res. No. 64 dtd. Mar. 26, 2010 31-Dec-12 December 19, 2014 19-Dec-14 31-Dec-16
Bd Res. No. 86 dtd. Mar.
1036 EDMUNDO SEVILLA ABRAHAM Bd. Res. No. 226 dtd. Dec. 28, 2012 31-Dec-15 31, 2016 31-Mar-16 31-Dec-18

Bd Res. No. 175 dtd. Oct.


3437 EDNA A. BAUTISTA Bd Res. No. 148 dtd. Dec. 21, 2009 31-Dec-12 22, 2012 1-Jan-13 31-Dec-15
Bd Res. No. 234 dtd. December 28, Bd Res. No. 265 dtd.
2891 EDNA ALIAZAS TALABIS 2012 31-Dec-15 December 21, 2015 1-Jan-16 31-Dec-18
Br. Res. No. 84 dtd. July
5735 EDNA BOQUE SANTIAGO 8, 2015 8-Jul-15 31-Dec-17

Bd. Res. No. 123 dtd. August 28, Bd. Res. No. 289 dtd.
0863 EDNA CASTAEDA LACANILAO 2013 31-Dec-16 September 28, 2016 1-Jan-17 31-Dec-19

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LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
IN THE PRACTICE OF PUBLIC ACCOUNTANCY
As of May 26, 2017
PREVIOUS ACCREDITATION APPROVAL
REG. NAME OF FIRM / BR. NO. EXPIRY REFERENCE VALIDITY REMARKS
NO. PARTNERSHIPS DATE DATE (BR NO. / DATE) From To
Br. Res. No. 33 dtd. Feb.
6052 EDNA DAVID SIA 9, 2016 9-Feb-16 31-Dec-18

Bd. Res. No. 80 dtd. Mar.


4343 EDNA ELEMENTO DE VERA Bd. Res. No. 33 dtd. Feb. 29, 2012 31-Dec-14 28, 2016 28-Mar-16 31-Dec-18

Bd. Res. No. 01 dtd. Jan.


0624 EDNA FERRERA GOLLA Bd. Res. No. 162 dtd. Dec. 21, 2010 31-Dec-13 26, 2015 26-Jan-15 31-Dec-17

Bd Res. No. 09 dtd. Feb.


3475 EDNA GAMO DELLOVA Bd Res. No. 166 dtd. Oct. 17, 2007 31-Dec-09 2, 2015 2-Feb-15 31-Dec-17
Bd. Res. No. 189 dtd.
2488 EDNA JARA CARANDANG Bd. Res. No. 193 dtd. Oct. 24, 2012 31-Dec-15 Oct. 14, 2015 1-Jan-16 31-Dec-18

Bd Res. No. 209 dtd.


3262 EDNA JURBAN PERALTA Bd Res. No. 54 dtd. Mar. 23, 2010 31-Dec-12 November 12, 2012 1-Jan-13 31-Dec-15
Bd. Res. No. dtd. May
4742 EDNA L. CONSTANTINO Bd. Res. No.72 dtd. Mar. 26, 2010 31-Dec-12 12, 2017 12-May-17 14-May-20
Bd. Res. No. 78 dtd.
5450 EDNA LOCQUIAO BOTANES Bd. Res. No. 306 dtd. Dec. 27, 2013 31-Dec-15 March 28, 2016 28-Mar-16 31-Dec-18

Br. Res. No.__ dtd. April


6863 EDNA LUNOD FRANCIA 10, 2017 10-Apr-17 31-May-20

Bd. Res. No. 158 dtd. Sept. 27, Bd. Res. No. 434 dtd.
1505 EDNA M. CABALFIN 2013 31-Dec-16 Dec. 14, 2016 1-Jan-17 31-Dec-19
Bd Res. No. 59 dtd. Sept.
2874 EDNA M. CORTEZ 06, 2007 6-Sep-07 31-Dec-09

Page 165
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
IN THE PRACTICE OF PUBLIC ACCOUNTANCY
As of May 26, 2017
PREVIOUS ACCREDITATION APPROVAL
REG. NAME OF FIRM / BR. NO. EXPIRY REFERENCE VALIDITY REMARKS
NO. PARTNERSHIPS DATE DATE (BR NO. / DATE) From To

1272 EDNA M. PAMFILO Bd. Res. No. 51 dtd. Apr. 12, 2005 31-Dec-07
Bd. Res. No. 80 dtd. Mar.
2041 EDNA P. SANTOS Bd. Res. No. 97 dtd. Oct. 19, 2011 31-Dec-14 28, 2016 28-Mar-16 31-Dec-18
Bd. Res. No. ___ dtd.
4887 EDNA P. YUMOL AND CO. Bd. Res. No. 349 dtd. Dec. 27, 2013 31-Dec-16 April 10, 2017 10-Apr-17 13-Dec-20
Br. Res. No. 129 dtd.
5893 EDNA PADRE TEJADA August 11, 2015 11-Aug-15 31-Dec-17
Br. Res. No. 92 dtd. July
5797 EDNA TONGPOEN DIANO 8, 2015 8-Jul-15 31-Dec-17

Bd. Res. No. 79 dtd. July


4689 EDNA V. GARROVILLAS Bd. Res. No. 31 dtd. Feb. 12, 2010 31-Dec-12 8, 2015 8-Jul-15 31-Dec-17
Br. Res. No.__ dtd. April
4690 EDNA V. LEONAREZ 10, 2017 10-Apr-17 24-Jan-20

1273 EDNIE S. EUSEBIO Bd. Res. No. 51 dtd. Apr. 12, 2005 31-Dec-07
Br. Res. No. 72 dtd.
6689 EDRIAN F. RIVERA March 10, 2017 10-Mar-17 13-Dec-20
Bd. Res. No. 69 dtd. July
2243 EDRIC ANTHONY BAYLOSIS DE LEON Bd. Res. No. 78 dtd. April 16, 2013 31-Dec-15 8, 2015 1-Jan-16 31-Dec-18
Bd. Res. No. 146 dtd.
5423 EDSA CABARIBAN BEROY-BANTILAN Bd. Res. No. 278 dtd. Dec. 18, 2013 31-Dec-15 August 17, 2015 1-Jan-16 31-Dec-18

Br. Res. No.__ dtd. April


7006 EDUARDA GULAY EXCLAMADO 10, 2017 10-Apr-17 3-Jan-20
Bd. Res. No. 164 dtd. Sept. 27, Bd. Res. No. 172 dtd.
4733 EDUARDO ALFARO RUBILLOS 2013 31-Dec-15 Sept. 21, 2015 1-Jan-16 31-Dec-18

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PREVIOUS ACCREDITATION APPROVAL
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NO. PARTNERSHIPS DATE DATE (BR NO. / DATE) From To
Bd. Res. No. 133 dtd.
4323 EDUARDO ARADO PUYAOAN, JR. Bd. Res. No. 10 dtd. Feb. 8, 2012 31-Dec-14 August 11, 2015 11-Aug-15 31-Dec-17
Bd. Res. No. 117 dtd.
2111 EDUARDO BACOLOD ADOPTANTE Bd. Res. No. 209 dtd. Oct. 29, 2013 31-Dec-15 May 5, 2016 5-May-16 31-Dec-18
Bd. Res. No. 62 dtd. April
4923 EDUARDO BOJOS CORDERO 26, 2011 26-Apr-11 31-Dec-13 Partner of Eduardo C.
Bd. Res. No. 55 dtd. September Cuenca & Co. (Acc. No.
0192 EDUARDO C. CUENCA 9, 2002 31-Dec-04 0265)

Bd. Res. No. 193 dtd.


1767 EDUARDO CAPULONG HALILI Bd. Res. No. 06 dtd. Feb. 8, 2011 31-Dec-13 Oct. 29, 2013 1-Jan-14 31-Dec-16
Bd. Res. No. 45 dtd. Feb.
2360 EDUARDO DAVID IGNACIO Bd. Res. No. 271 dtd. Dec. 18, 2013 31-Dec-15 9, 2017 9-Feb-17

Bd. Res. No. 40(A) dtd.


0345 EDUARDO DE GUZMAN DE GRACIA Bd. Res. No. 173 dtd. Oct. 22, 2012 31-Dec-15 March 4, 2015 1-Jan-16 31-Dec-18

Bd. Res. No. 150 dtd.


4202 EDUARDO F. LAMES Sept. 5, 2008 5-Sep-08 31-Dec-10

Bd. Res. No. 18 dtd.


5541 EDUARDO FULLENTE SUAREZ December 12, 2014 12-Dec-14 31-Dec-16
Bd. Res. No. 04 dtd. Jan.
2427 EDUARDO GABOY CALLANTA Bd. Res. No. 15 dtd. Jan. 8, 2013 31-Dec-15 27, 2016 27-Jan-16 31-Dec-18
Bd. Res. No. 76 dtd. July
2200 EDUARDO GACER CASTELO Bd. Res. No. 115 dtd. Dec. 22, 2011 31-Dec-14 8, 2015 8-Jul-15 31-Dec-17

Page 167
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
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PREVIOUS ACCREDITATION APPROVAL
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NO. PARTNERSHIPS DATE DATE (BR NO. / DATE) From To

Bd Res. No. 34 dtd. December 19, Bd Res. No. 217 dtd.


3467 EDUARDO LOPEZ VICENTE 2014 31-Dec-16 April 20, 2017 20-Apr-17 2-May-20

Bd. Res. No. ___ dtd.


1378 EDUARDO LUNA DE LA CRUZ Bd. Res. No. 287 dtd. Dec. 23, 2013 31-Dec-16 April 10, 2017 10-Apr-17 19-Apr-20
Bd Res. No. 88 dtd. Sept.
3045 EDUARDO M. LEQUIDO 11, 2007 11-Sep-07 31-Dec-09

Bd. Res. No. 212 dtd.


1784 EDUARDO MABASA MAGALLANES Bd. Res. No. 09 dtd. Feb. 2, 2015 31-Dec-17 April 20, 2017 20-Apr-17 30-Jun-20
Bd. Res. No. 04 dtd. Jan.
1601 EDUARDO MARTINEZ SALAS Bd. Res. No. 224 dtd. Oct. 29, 2013 31-Dec-16 18, 2017 18-Jan-17 31-Dec-19

Bd Res. No. 90 dtd. Mar.


2834 EDUARDO ORTEGA OLAVARIO Bd Res. No. 63 dtd. March 6, 2013 31-Dec-15 31, 2016 31-Mar-16 31-Dec-18
Bd. Res. No. 76 dtd. June
5072 EDUARDO P. DE VERA, III 21, 2012 21-Jun-12 31-Dec-14
Bd. Res. No. 34 dtd.
2503 EDUARDO PANTOJA SANTILLAN Bd. Res. No. 03 dtd. Jan. 31, 2011 31-Dec-14 March 3, 2015 3-Mar-15 31-Dec-17

Bd. Res. No. 130 dtd. Sept. 25, Bd. Res. No. 70 dtd. July
5149 EDUARDO Q. ALMIRANTE, JR. 2012 31-Dec-14 8, 2015 8-Jul-15 31-Dec-17
Bd. Res. No. 229 dtd. December 28, Bd. Res. No. 222 dtd.
2671 EDUARDO SANTIAGO HERRERA 2012 31-Dec-15 December 1, 2015 1-Jan-16 31-Dec-18
Br. Res. No. 129 dtd.
5894 EDUARDO SANTOS ANGELES August 11, 2015 11-Aug-15 31-Dec-17

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PREVIOUS ACCREDITATION APPROVAL
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NO. PARTNERSHIPS DATE DATE (BR NO. / DATE) From To

Br. Res. No.__ dtd. April


6881 EDUARDO SARMIENTO GAYOSA 10, 2017 10-Apr-17 1-Mar-20

Bd. Res. No. 157 dtd.


4229 EDUARDO T. HERNANDEZ Sept. 5, 2008 5-Sep-08 31-Dec-10
Bd Res. No. 68 dtd. Sept.
2951 EDUARDO W. CARILIMDILIMAN 06, 2007 6-Sep-07 31-Dec-09
Br. Res. No. 406 dtd.
6461 EDUVENCIO LAYGO QUIZON November 24, 2016 24-Nov-16 31-Dec-18

Br. Res. No.__ dtd. April


6907 EDUVIGES R. GOMEZ 10, 2017 10-Apr-17 17-Oct-20

Br. Res. No.__ dtd. April


6908 EDWARD ANGELES ISIP 10, 2017 10-Apr-17 15-Jun-20
Bd. Res. No. 09 dtd. Feb.
3877 EDWARD CRUZ SANTOS Bd. Res. No. 53 dtd.March 28, 2011 31-Dec-13 2, 2015 2-Feb-15 31-Dec-17
Bd. Res. No. 10 dtd. Jan.
0507 EDWARD DAM Bd. Res. No. 92 dtd. April 17, 2008 31-Dec-10 18, 2017 18-Jan-17 31-Dec-19

Br. Res. No. 349 dtd.


6371 EDWARD DY GRIO November 3, 2016 3-Nov-16 31-Dec-18
Bd. Res. No. 48 dtd. August 27,
0253 EDWARD G. VELANDRES 2003 31-Dec-05

Bd Res. No. 151 dtd. Oct.


3404 EDWARD M. MENOR 3, 2007 3-Oct-07 31-Dec-09

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PREVIOUS ACCREDITATION APPROVAL
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NO. PARTNERSHIPS DATE DATE (BR NO. / DATE) From To
Br. Res. No. 207 dtd.
6826 EDWARD RAPAS BAUZON April 17, 2017 17-Apr-17 27-Jan-20
Br. Res. No.__ dtd. April
6827 EDWARD SALINAS YU 10, 2017 10-Apr-17 5-Nov-20

Bd. Res. No. 21 dtd. Jan.


2657 EDWARD V. FLORIN 31, 2007 31-Jan-07 31-Dec-09

Br. Res. No. 73 dtd.


6693 EDWARD Z. RIVERA March 10, 2017 10-Mar-17 13-Aug-20
Bd. Res. No. 15 dtd. Jan.
2621 EDWARDO N. KIDAYAN 29, 2007 29-Jan-07 31-Dec-09

0508 EDWIN P. BAYSA Bd. Res. No. 48 dtd. May 31, 2004 31-Dec-06

Bd. Res. No. dtd. May


3966 EDWIN SUPERAL ARCEGA Bd. Res. No. 41 dtd. Dec. 19, 2014 31-Dec-16 12, 2017 12-May-17 2-Apr-20

Br. Res. No. 206 dtd.


6817 EDWIN BRIONES TOLENTINO April 17, 2017 17-Apr-17 28-Jun-20

Br. Res. No. 29 dtd. Feb.


6024 EDWIN DAZON BUMAL-O 9, 2016 9-Feb-16 31-Dec-18

Bd. Res. No. 324 dtd.


4631 EDWIN JOHN OGBAC DAVID Bd. Res. No. 25 dtd. Feb. 20, 2012 31-Dec-14 October 26, 2016 26-Oct-16 31-Dec-18

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NO. PARTNERSHIPS DATE DATE (BR NO. / DATE) From To

2282 EDWIN M. CULLA Bd. Res. No. 43 dtd. May 31, 2006 31-Dec-08

Br. Res. No. 127 dtd.


6166 EDWIN MACA GUPID June 6, 2016 6-Jun-16 31-Dec-18
Bd. Res. No. 241 dtd.
5420 EDWIN MAGANDING DELOS SANTOS, JR. Bd. Res. No. 277 dtd. Dec. 18, 2013 31-Dec-15 Dec. 4, 2015 1-Jan-16 31-Dec-18

Bd. Res. No. 40 dtd. Dec.


4344 EDWIN MANIGBAS MARASIGAN Bd. Res. No. 10 dtd. Feb. 8, 2012 31-Dec-14 19, 2014 1-Jan-15 31-Dec-17

Bd. Res. No. 80 dtd. July


4577 EDWIN P. BERNAL 15, 2009 15-Jul-09 31-Dec-11

Bd Res. No. 166 dtd.


3064 EDWIN RANES TORRALBA Bd Res. No. 145 dtd. Sept. 25, 2012 31-Dec-15 Sept. 17, 2015 1-Jan-16 31-Dec-18

Bd. Res. No. 178 dtd.


5371 EDWIN S. SIVA Oct. 29, 2013 29-Oct-13 31-Dec-15
Br. Res. No. 373 dtd.
6407 EDWIN SALES RUSTIA November 23, 2016 23-Nov-16 31-Dec-18

Br. Res. No. dtd. May 12,


6408 EDWIN SANDAGAN CANALES 2017 12-May-17 20-Oct-20
Bd Res. No. 273 dtd.
3206 EDWINA R. MISCREOLA Bd Res. No. 43 dtd. Feb. 11, 2013 31-Dec-15 Dec. 28, 2015 1-Jan-16 31-Dec-18

Bd. Res. No. 97 dtd.


4159 EFLIDA PEREZ NILLO Bd. Res. No. 109 dtd. June 4, 2013 31-Dec-16 APRIL 12, 2016 1-Jan-17 31-Dec-19

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Bd. Res. No. 133 dtd.


5340 EFREN BETIONG DUMAUAL August 28, 2013 28-Aug-13 31-Dec-15

Bd. Res. No. 54 dtd. Dec.


2480 EFREN DE BORJA BAUTISTA Bd. Res. No. 117 dtd. Dec. 22, 2011 31-Dec-14 29, 2014 1-Jan-15 31-Dec-17
Bd. Res. No. dtd. May
1109 EFREN FLORES SABADO Bd. Res. No. 224 dtd. Oct. 29, 2013 31-Dec-16 12, 2017 12-May-17 20-Dec-20
Bd Res. No. 268 dtd.
2808 EFREN FRITZ PAREL MANALANSAN Bd Res. No. 51 dtd. Sept. 06, 2007 31-Dec-09 Dec. 28, 2015 28-Dec-15 31-Dec-17
Bd. Res. No. 139 dtd. October 27, Bd. Res. No. 77 dtd. Mar.
4645 EFREN GIMENO GUNGON 2009 31-Dec-11 28, 2016 28-Mar-16 31-Dec-18
Bd. Res. No. 238 dtd.
3828 EFREN MONTALBA APIAG Bd. Res. No. 48 dtd. Jan. 28, 2008 31-Dec-10 Dec. 4, 2015 4-Dec-15 31-Dec-17

Bd. Res. No. 21 dtd.


0911 EFREN MORLEY BRAVO Bd. Res. No. 77 dtd. Oct. 7, 2011 31-Dec-14 December 19, 2014 1-Jan-15 31-Dec-17

Bd Res. No. 138 dtd.


3320 EFREN R. COSINAS Sept. 27, 2007 27-Sep-07 31-Dec-09

Bd. Res. No. 28 dated May 10, Bd. Res. No. 40 dtd. May
0152 EFREN S. GUTIERREZ 2002 31-Dec-04 30, 2006 30-May-06 31-Dec-08
Br. Res. No. dtd. May
5787 EGARD SASTRE BARRION Br. Res. No. 91 dtd. July 8, 2015 31-Dec-17 12, 2017 12-May-17 25-Feb-20
Bd. Res. No. 214 dtd.
4124 EGDONA G. BIO Bd. Res. No. 78 dtd. Oct. 7, 2011 31-Dec-13 Oct. 29, 2013 1-Jan-14 31-Dec-16

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Bd Res. No. 199 dtd.


2941 EILEEN BAUTISTA SANCHEZ Bd Res. No. 83 dtd. April 16, 2013 31-Dec-15 November 2, 2015 1-Jan-16 31-Dec-18

Bd. Res. No. 124 dtd.


4117 EILEEN JOYCE A. MANGUERRA June 16, 2008 16-Jun-08 31-Dec-10

Br. Res. No. 142 dtd.


6231 EINSTEIN ABADAM BASOBAS June 10, 2016 10-Jun-16 31-Dec-18

0834 ELADIO S. PASAMBA Bd. Res. No. 129 dtd. Nov. 10, 2004 31-Dec-06
Bd. Res. No. 126 dtd. Sept. 19, Bd. Res. No. 11 dtd. Feb.
2361 ELAINE JANE TE SABADO 2012 31-Dec-14 2, 2015 2-Feb-15 31-Dec-17

Bd Res. No. 26 dtd. Feb.


3254 ELAINE LIM TAN Bd Res. No. 165 dtd. Oct. 22, 2012 31-Dec-15 9, 2016 9-Feb-16 31-Dec-18

1051 ELAINE R. ANG Bd. Res. No. 37 dtd. Mar. 18, 2005 31-Dec-07
Br. Res. No. dtd. May 12,
1052 ELAR RONQUILLO GUILAS 2017 12-May-17 26-Oct-20
Bd. Res. No. 217 dtd. November 23, Bd. Res. No. 203 dtd.
4832 ELDA TORDECILLA BAILON 2012 31-Dec-15 November 2, 2015 1-Jan-16 31-Dec-18
Bd. Res. No. 139 dtd.
4647 ELEANOR C. SANGALANG October 27, 2009 27-Oct-09 31-Dec-11

Bd. Res. No. 22 dtd. Mar.


4376 ELEANOR E. USAL 4, 2009 4-Mar-09 31-Dec-11

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Bd Res. No. 165 dtd. Oct.
3468 ELEANOR G. ALGERRE 17, 2007 17-Oct-07 31-Dec-09

Br. Res. No. 169 dtd.


5946 ELEANOR LABASAN CAYETANO September 21, 2015 21-Sep-15 31-Dec-17

Bd. Res. No. 20 dtd.


5451 ELEANOR PADOLINA HIPOLITO Bd. Res. No. 306 dtd. Dec. 27, 2013 31-Dec-15 February 9, 2016 9-Feb-16 31-Dec-18

Br. Res. No. 426 dtd.


6434 ELEASER PANUNCIO CALAYAG November 29, 2016 29-Nov-16 31-Dec-18

Br. Res. No. dtd. May 12,


6435 ELEAZAR FABRIQUEL GALANG 2017 12-May-17 29-Sep-20
Bd. Res. No. 34 dtd.
4336 ELEINE APAD QUIRONG Bd. Res. No. 20 dtd. Feb. 20, 2012 31-Dec-14 March 3, 2015 3-Mar-15 31-Dec-17
Bd Res. No. 117 dtd. May
3055 ELENA ASERINA FRANCISCO TRAJANO Bd Res. No. 16 dtd. Jan. 8, 2013 31-Dec-15 5, 2016 5-May-16 31-Dec-18

Bd. Res. No. 95 dtd. April


4063 ELENA B. FABIAN - FELIPE Bd. Res. No. 82 dtd. April 16, 2013 31-Dec-16 12, 2016 1-Jan-17 31-Dec-19

Bd. Res. No. 81 dtd. August 13, Bd. Res. No. 61 dtd. July
0435 ELENA CARPIO-ABSALUD 2012 31-Dec-14 8, 2015 8-Jul-15 31-Dec-17
Bd. Res. No. 169 dtd. Sept. 27, Bd. Res. No. 143 dtd.
0972 ELENA CHING DEL MUNDO 2013 31-Dec-16 March 28, 2017 28-Mar-17 14-Nov-20
Bd. Res. No. ___
4104 ELENA CIELO LABADOR RAMOS Bd. Res. No. 315 dtd. Dec. 27, 2013 31-Dec-16 dtd.April 10, 2017 10-Apr-17 24-Oct-20
Bd. Res. No. 02 dtd. January 8, Bd. Res. No. 198 dtd.
5208 ELENA D. AGUILA 2013 31-Dec-15 November 2, 2015 1-Jan-16 31-Dec-18

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Bd. Res. No. 23 dtd. Feb.
4831 ELENA GARINGAN REYES Bd. Res. No. 12 dtd. Jan. 8, 2013 31-Dec-15 9, 2016 9-Feb-16 31-Dec-18

Bd. Res. No. 31 dtd. Mar.


2695 ELENA GONZALES GALICINAO 2, 2007 2-Mar-07 31-Dec-09

Bd. Res. No. 149 dtd.


0890 ELENA H. VALLESTEROS Bd. Res. No. 160 dtd. Dec. 21, 2010 31-Dec-13 Sept. 9, 2013 1-Jan-14 31-Dec-16

Bd Res. No. 67 dtd.


2885 ELENA PARCO PARAFINA Bd Res. No. 81 dtd. April 14, 2010 31-Dec-12 March 8, 2017 8-Mar-17 24-May-20
Bd Res. No. 235 dtd. December 28, Bd Res. No. 44 dtd.
2900 ELENA PEREA OCAMPO 2012 31-Dec-14 March 11, 2015 11-Mar-15 31-Dec-17
Bd Res. No. 08 dtd. Jan.
3070 ELENA RAMOS SALDAA Bd Res. No. 62 dtd. April 26, 2011 31-Dec-13 18, 2017 18-Jan-17 31-Dec-19

Bd Res. No. 35 dtd. December 19, Bd Res. No. 324 dtd.


2858 ELENITA RAMIL CIMANES 2014 31-Dec-16 October 26, 2016 1-Jan-17 31-Dec-19
Bd. Res. No. 251 dtd.
5196 ELENITA A. ACEVEDO December 28, 2012 28-Dec-12 31-Dec-14
Bd. Res. No. 54 dtd. Dec.
1975 ELENITA ABOLENCIA MALLANAO Bd. Res. No. 16 dtd. Mar. 4, 2009 31-Dec-11 29, 2014 1-Jan-15 31-Dec-17
Bd. Res. No. 177 dtd.
2698 ELENITA G. TEODORO - GABASAN Bd. Res. No. 79 dtd. June 21, 2012 31-Dec-15 October 13, 2015 1-Jan-16 31-Dec-18

Bd. Res. No. 87 dtd. August 13, Bd. Res. No. 76 dtd. July
5085 ELENITA J. HIDALGO 2012 31-Dec-14 8, 2015 8-Jul-15 31-Dec-17

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2450 ELENITA M. REYNA Bd. Res. No. 82 dtd. Nov. 10, 2006 31-Dec-08
Bd. Res. No. 239 dtd.
5391 ELENO OCAMPO BURAY, JR. Bd. Res. No. 184 dtd. Oct. 29, 2013 31-Dec-15 Dec. 4, 2015 1-Jan-16 31-Dec-18
Bd. Res. No. 35 dtd. March 28, Bd. Res. No. 07 dtd.
4278 ELEUTERIA A. GARAY 2011 31-Dec-13 August 13, 2014 13-Aug-14 31-Dec-16

Bd. Res. No. dtd. May


4242 ELEUTERIA SM. MANUEL-FRANCISCO Bd. Res. No. 19 dtd. Feb. 25, 2011 31-Dec-13 12, 2017 12-May-17 21-Dec-20
Br. Res. No. 101 dtd. July
5850 ELFREN QUERI LITIATCO 14, 2015 8-Jul-15 31-Dec-17

0805 ELIAS E. ANTONIO Bd. Res. No. 112 dtd. Oct. 21, 2004 31-Dec-06

2284 ELIEZAR T. BAYLA Bd. Res. No. 43 dtd. May 31, 2006 31-Dec-08

Bd. Res. No.75 dtd. Mar.


4746 ELIGIO S. DE LA CRUZ 26, 2010 26-Mar-10 31-Dec-12
Br. Res. No.__ dtd. April
4747 ELINIDA ESCAMILLAS ALMAZAR 10, 2017 10-Apr-17 3-Mar-20

Bd Res. No. 88 dtd. April


2959 ELINO LORILLA MAPAGDALITA Bd Res. No. 69 dtd. Sept. 06, 2007 31-Dec-09 30, 2010 30-Apr-10 31-Dec-12

Bd. Res. No. 41 dtd. Dec.


2264 ELISA BADAO ENAGE Bd. Res. No. 174 dtd. Oct. 11, 2011 31-Dec-14 19, 2014 1-Jan-15 31-Dec-17

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Bd. Res. No. 29 dtd.


4422 ELISA BAGAYBAGAYAN PAGARIGAN Bd. Res. No. 03 dtd. Jan. 31, 2012 31-Dec-14 December 19, 2014 1-Jan-15 31-Dec-17

Bd Res. No. 118 dtd. Sept. 14, Bd Res. No. 433 dtd.
3214 ELISA DE GUZMAN MARIANO 2007 31-Dec-09 Dec. 14, 2016 1-Jan-17 31-Dec-19

1625 ELISEO A. AURELLADO Bd. Res. No. 91 dtd. Sept 21, 2005 31-Dec-07

Br. Res. No.__ dtd. April


1626 ELISEO A. FERNANDEZ & CO. 10, 2017 10-Apr-17 16-Jan-20 PRINTED
Cancelled in favor to his
Br. Res. No. 23 dtd. Partnership Accreditation
5654 ELISEO ANGELES FERNANDEZ February 4, 2015 4-Feb-15 31-Dec-17 Number 7136 dated April 10,

Bd Res. No. 141 dtd.


3417 ELISEO LUSABIA DE LA CRUZ Bd Res. No. 159 dtd. Oct. 22, 2012 31-Dec-15 August 14, 2015 1-Jan-16 31-Dec-18

Br. Res. No. dtd. May 12,


3418 ELISEO NADALA TEJADA 2017 12-May-17 14-Jun-20

ELISES & CIUDADANO (Formerly: AMPIL, ELISES, Bd. Res. No. 256 dtd. December 28, Bd. Res. No. 44 dtd. Feb.
0161 CIUDADANO & CO.) 2012 31-Dec-15 11, 2016 11-Feb-16 31-Dec-18
Bd Res. No. 338 dtd.
3530 ELISEUS PAJO FRANCO Bd Res. No. 75 dtd. Mar. 26, 2010 31-Dec-12 Dec. 27, 2013 27-Dec-13 31-Dec-15

Bd. Res. No. 239 dtd. December 28, Bd. Res. No. 177 dtd.
0701 ELIZABETH ARQUIZA-PARREO 2012 31-Dec-15 October 13, 2015 1-Jan-16 31-Dec-18

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Bd. Res. No. 42 dtd. Mar.


2739 ELIZABETH B. SANTIAGO 2, 2007 2-Mar-07 31-Dec-09
Bd. Res. No. 147 dtd.
1543 ELIZABETH B. YANG Bd. Res. No. 84 dtd. July 5, 2005 31-Dec-07 Sept. 5, 2008 5-Sep-08 31-Dec-10

Bd Res. No. 206 dtd.


3523 ELIZABETH BAG-ONGAN ATILON Bd Res. No. 51 dtd. Feb. 11, 2013 31-Dec-15 November 2, 2015 1-Jan-16 31-Dec-18

Bd Res. No. 44 dtd. Feb.


2892 ELIZABETH C. IIGO Bd Res. No. 56 dtd. Mar. 23, 2010 31-Dec-12 11, 2013 11-Feb-13 31-Dec-15

Bd. Res. No. 62 dtd. April


0797 ELIZABETH C. NITO Bd. Res. No. 111 dtd. Oct. 21, 2004 31-Dec-06 26, 2011 4/26/2011 31-Dec-13

Bd. Res. No. 80 dtd.


4279 ELIZABETH C. TORIBIO Bd. Res. No. 217 dtd. Oct. 29, 2013 31-Dec-16 March 10, 2017 10-Mar-17 22-Jun-20

Br. Res. No. dtd. May 12,


4280 ELIZABETH CAPIO FORMALEJO 2017 12-May-17 23-Feb-20
Bd. Res. No. 187 dtd.
5406 ELIZABETH CASTILLO PINGA Oct. 29, 2013 29-Oct-13 31-Dec-15
Bd. Res. No. 86 dtd. April
3976 ELIZABETH D. ALBALADEJO 15, 2008 15-Apr-08 31-Dec-10

Bd. Res. No. 125 dtd. August 28, Bd. Res. No. 288 dtd.
4915 ELIZABETH D. GAMBOA 2013 31-Dec-16 September 28, 2016 1-Jan-17 31-Dec-19

Bd Res. No. 221 dtd. December 28, Bd Res. No. 133 dtd.
3651 ELIZABETH D. PEREZ 2012 31-Dec-14 August 11, 2015 11-Aug-15 31-Dec-17

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Br. Res. No.__ dtd. April


3652 ELIZABETH DULLAVIN SALVADOR 10, 2017 10-Apr-17 12-Dec-20

Br. Res. No. 52 dtd. Feb.


6076 ELIZABETH ESPARRAGO ESTONANTO 18, 2016 18-Feb-16 31-Dec-18

Bd. Res. No. 230 dtd.


4773 ELIZABETH G. MACAVINTA Bd. Res. No. 12 dtd. Jan. 8, 2013 31-Dec-15 Dec. 1, 2015 1-Jan-16 31-Dec-18

Bd. Res. No. 18 dtd. Jan.


4377 ELIZABETH IIGO ARIZAPA Bd. Res. No. 283 dtd. Dec. 23, 2013 31-Dec-15 18, 2017 18-Jan-17 31-Dec-19

Bd. Res. No. 103 dtd. October 26, Bd. Res. No. 356 dtd.
4604 ELIZABETH L. OROZA 2009 31-Dec-11 November 3, 2016 3-Nov-16 31-Dec-18
Bd Res. No. 126 dtd. August 28, Bd Res. No. 274 dtd.
3704 ELIZABETH M. LLANA 2013 31-Dec-16 Sept. 23, 2016 1-Jan-17 31-Dec-19

0318 ELIZABETH P. PINEDA Bd. Res. 01 dtd. Feb. 9, 2004 31-Dec-06

Bd. Res. No. 06 dtd. Jan.


1160 ELIZABETH PE YAP Bd. Res. No. 318 dtd. Dec. 27, 2013 31-Dec-16 18, 2017 18-Jan-17 31-Dec-19
Br. Res. No. dtd. May 12,
1161 ELIZABETH QUIRAO VALENCIANO 2017 12-May-17 31-Aug-20

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Bd. Res. No. 221 dtd.


1805 ELIZABETH SOBREMISANA ESTRELLA Bd. Res. No. 142 dtd. Dec. 2, 2010 31-Dec-13 Dec. 1, 2015 1-Dec-15 31-Dec-17

Bd. Res. No. 166 dtd.


2658 ELIZABETH TAN - ARQUERO Bd. Res. No. 113 dtd. Sept. 6, 2012 31-Dec-15 Sept. 17, 2015 1-Jan-16 31-Dec-18
Bd. Res. No. 357 dtd.
1714 ELIZABETH UYYCO-GARCIA Bd. Res. No. 32 dtd. Jan. 28, 2008 31-Dec-10 November 3, 2016 3-Nov-16 31-Dec-18
Br. Res. No. 28 dtd.
5667 ELIZABETH V. BUENAVENTURA February 18, 2015 18-Feb-15 31-Dec-17
ELIZABETH VILLAFRANCA HULIPAS ( Formerly: Bd Res. No. 229 dtd.
3292 ELIZABETH Q. VILLAFRANCA) Bd Res. No. 17 dtd. Jan. 8, 2013 31-Dec-15 Dec. 1, 2015 1-Jan-16 31-Dec-18
Bd. Res. No. 46 dtd. March 28, Bd. Res. No. 66 dtd. July
1942 ELLEN BELLO DE GUZMAN 2012 31-Dec-14 8, 2015 8-Jul-15 31-Dec-17

Br. Res. No. 207 dtd.


6827 ELLEN ESTINAR CRUZ April 17, 2017 17-Apr-17 19-Apr-20

Br. Res. No. 367 dtd.


6397 ELLEN GUMAYAN JULIEZA November 10, 2016 10-Nov-16 31-Dec-18
Bd. Res. No. 30 dtd. Dec.
2014 ELLEN HIPOL MARIGMEN Bd. Res. No. 104 dtd. Oct. 21, 2011 31-Dec-14 19, 2014 1-Jan-15 31-Dec-17

Bd Res. No. 98 dtd. Sept.


3126 ELLEN N. CORONADO 11, 2007 11-Sep-07 31-Dec-09

Bd Res. No. 07 dtd. August 13, Bd Res. No. dtd. May 12,
3693 ELLEN N. DINIO 2013 31-Dec-16 2017 12-May-17 13-Mar-20

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ELLEN ROSE M. PINEDA ( Formerly: ELLEN ROSE UNITE Bd. Res. No. 08 dtd.
4568 MANUEL) Bd. Res. No. 78 dtd. July 15, 2009 31-Dec-11 February 2, 2015 2-Feb-15 31-Dec-17

Bd. Res. No. 31 dtd.


4690 ELLERTON D. DANGATAN Feb. 12, 2010 12-Feb-10 31-Dec-12
Bd. Res. No. 188 dtd.
1321 ELLINOR CRUZ FUA Bd. Res. No. 163 dtd. Dec. 21, 2010 31-Dec-13 Oct. 29, 2013 1-Jan-14 31-Dec-16
Bd. Res. No. 76 dtd.
0971 ELMA BUCAO VILLAMIL Bd. Res. No. 208 dtd. Oct. 29, 2013 31-Dec-16 March 10, 2017 10-Mar-17 24-Feb-20

2283 ELMA M. BOBIS Bd. Res. No. 43 dtd. May 31, 2006 31-Dec-08

Bd. Res. No. 89 dtd. April


3992 ELMA MARIAS MAGDAUG 17, 2008 17-Apr-08 31-Dec-10
Br. Res. No.__ dtd. April
3993 ELMA VIDA SALUPEN LITAP 10, 2017 10-Apr-17 3-May-20
Bd. Res. No. 212 dtd.
4479 ELMAR CALDAMO CALUSCUSAN Bd. Res. No. 59 dtd. Dec. 29, 2014 31-Dec-17 April 20, 2017 20-Apr-17 2-Sep-20
Bd. Res. No. 62 dtd. Dec.
2285 ELMAR SAN MARTE SALGADO Bd. Res. No. 74 dtd. June 5, 2012 31-Dec-14 29, 2014 1-Jan-15 31-Dec-17
Br. Res. No. 233 dtd.
5989 ELMER C. NAGERA December 4, 2015 4-Dec-15 31-Dec-17

Br. Res. No.__ dtd. April


6954 ELMER MACARAEG HERRERA, JR. 10, 2017 10-Apr-17 10-Jul-20
Bd. Res. No. 354 dtd.
5579 ELMER OJERIO PURISIMA Bd. Res. No. 26 dtd. Dec. 19, 2014 31-Dec-16 November 3, 2016 1-Jan-17 31-Dec-19

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Bd. Res. No. 73 dtd. July


4190 ELMER T. JAVIER Bd. Res. No. 148 dtd. Sept. 5, 2008 31-Dec-10 1, 2011 1-Jul-11 31-Dec-13

Br. Res. No. dtd. May 12,


4191 ELMERY ANN RESURRECCION DELA CRUZ 2017 12-May-17 10-Oct-20

2481 ELMIE P. MELU - GODORNES Bd. Res. No. 86 dtd. Nov. 10, 2006 31-Dec-08

Br. Res. No.__ dtd. April


6858 ELMIRA ENRIQUEZ ALFONSO 10, 2017 10-Apr-17 21-Feb-20
Bd. Res. No. 335 dtd.
4959 ELMIRA F. PEDRO Bd. Res. No. 90 dtd. Oct. 11, 2011 31-Dec-13 Dec. 27, 2013 1-Jan-14 31-Dec-16

Bd. Res. No. 64 dtd. July


4526 ELNA C. TOME Bd. Res. No. 33 dtd. Feb. 29, 2012 31-Dec-14 8, 2015 8-Jul-15 31-Dec-17

Bd. Res. No. 34 dtd.


1602 ELNADELIA TADEO TORRIJOS Bd. Res. No. 35 dtd. Feb. 29, 2012 31-Dec-14 December 19, 2014 1-Jan-15 31-Dec-17

Br. Res. No. 164 dtd.


6784 ELNOR FAITH ANN SALVADOR PAGUIRIGAN April 7, 2017 7-Apr-17 27-Nov-20
Br. Res. No.__ dtd. April
6785 ELNORA V. ADALEM 10, 2017 10-Apr-17 28-Jun-20

2396 ELOISA A. SAMOZA Bd. Res. No. 60 dtd. Sept. 11, 2006 31-Dec-08
Br. Res. No. 74 dtd.
6700 ELOISA ARCEGA RIVERA March 10, 2017 10-Mar-17 10-Jan-20

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Bd. Res. No. 158 dtd.


0305 ELOISA BANTING ESTACION Bd. Res. No. 135 dtd. Oct. 27, 2009 31-Dec-12 Oct. 22, 2012 1-Jan-13 31-Dec-15
Br. Res. No. 196 dtd.
6248 ELOISA F. MANGALI August 2, 2016 2-Aug-16 31-Dec-18
Bd. Res. No. 22 dtd. Feb.
0973 ELPIDIO ALABAT JAO Bd. Res. No. 191 dtd. Oct. 24, 2012 31-Dec-14 9, 2016 9-Feb-16 31-Dec-18

Bd. Res. No. 265 dtd.


2702 ELPIDIO DE BELEN VALINO Bd. Res. No.347 dtd. Dec. 27, 2013 31-Dec-15 Dec. 21, 2015 1-Jan-16 31-Dec-18
Bd. Res. No. 25 dtd. January 23, Bd Res. No. 89 dtd. Mar.
2168 ELPIDIO DIAZ ABELA 2013 31-Dec-15 31, 2016 31-Mar-16 31-Dec-18

Bd. Res. No. 109 dtd.


1768 ELPIDIO O. BARCELONA III Bd. Res. No. 116 dtd. Nov. 30, 2005 31-Dec-07 May 12, 2008 12-May-08 31-Dec-10

Bd Res. No. 88 dtd. Mar.


0560 ELSA ACOJIDO RETONEL Bd. Res. No. 53 dtd. Feb. 11, 2013 31-Dec-15 31, 2016 31-Mar-16 31-Dec-18

Bd. Res. No. 236 dtd. December 28, Bd. Res. No. 62 dtd. July
4448 ELSA CORTES ROCO - RUADO 2012 31-Dec-14 8, 2015 8-Jul-15 31-Dec-17

Br. Res. No. dtd. May 12,


4449 ELSA E. ABRIO 2017 12-May-17 2-May-20
Bd. Res. No. 67 dtd. April
4081 ELSA G. ISAAC Bd. Res. No. 116 dtd. May 29, 2008 31-Dec-10 26, 2011 26-Apr-11 31-Dec-13

Br. Res. No. dtd. May 12,


4082 ELSA L. EVANGELISTA PANAHON 2017 12-May-17 22-Oct-20

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Br. Res. No. 140 dtd.


5912 ELSA MOISES CANETE August 14, 2015 14-Aug-15 31-Dec-17
Bd. Res. No. 50 dtd. Dec.
4363 ELSA P. AGUILAR Bd. Res. No. 11 dtd. Feb. 8, 2012 31-Dec-14 29, 2014 1-Jan-15 31-Dec-17

0655 ELSA P. LEGASPI-MONDEJAR Bd. Res. No. 52 dtd. June 9, 2004 31-Dec-06

1161 ELSA S. ELADIO Bd. Res. No. 44 dtd. Apr. 12, 2005 31-Dec-07
Bd. Res. No. 65 dtd. April
3905 ELSA S. SOMBILLA 2, 2008 2-Apr-08 31-Dec-10
Bd Res. No. 238 dtd.
3016 ELSA SANTOS LIWANAG Bd Res. No. 192 dtd. Oct. 24, 2012 31-Dec-15 Dec. 4, 2015 1-Jan-16 31-Dec-18
Bd Res. No. 26 dtd. Feb.
3017 ELSIE C. GOTAUCO Bd Res. No. 14 dtd. Jan. 8, 2013 31-Dec-15 9, 2016 9-Feb-16 31-Dec-18
Bd Res. No. 157 dtd. Oct.
3427 ELSIE E. DELA ROSA 8, 2007 8-Oct-07 31-Dec-09

Bd. Res. No. 08 dtd. February 8, Bd. Res. No. dtd. May
4866 ELSIE SALAZAR YAP 2011 31-Dec-13 12, 2017 12-May-17 3-Jun-20

0445 ELSITA C. CABALUNA Bd. Res. No. 36 dtd. April 14, 2004 31-Dec-06

Bd. Res. No. 03 dtd. Jan.


4260 ELTON TULAYTAY BERMISO Bd. Res. No. 203 dtd. Oct. 29, 2013 31-Dec-16 18, 2017 18-Jan-17 31-Dec-19

0657 ELVERA D. BORROMEO Bd. Res. No. 52 dtd. June 9, 2004 31-Dec-06

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Br. Res. No. 126 dtd.


5878 ELVIN BANA-AY TINSAY August 11, 2015 11-Aug-15 31-Dec-17

Br. Res. No. 149 dtd.


5931 ELVIN P. VARGAS August 17, 2015 17-Aug-15 31-Dec-17
Br. Res. No. dtd. May 12,
5932 ELVIRA F. BERNARDO 2017 12-May-17 13-Jul-20

Bd. Res. No. 28 dated May 10,


0153 ELVIRA L. CORDERO 2002 31-Dec-04
Bd. Res. No. 18 dtd. Jan.
0923 ELVIRA L. LEBRILLA Bd. Res. No. 211 dtd. Oct. 29, 2013 31-Dec-16 18, 2017 18-Jan-17 31-Dec-19

0703 ELVIRA L. MIRANDA-VALEZ Bd. Res. No. 75 dtd. Sept 15, 2004 31-Dec-06

Bd. Res. No. 37 dtd. February 11, Bd. Res. No. 79 dtd. Mar.
5256 ELVIRA T. BERNADAS 2013 31-Dec-15 28, 2016 28-Mar-16 31-Dec-18

Bd Res. No. 179 dtd.


3531 ELVIZA M. MAGALLANES Nov. 6, 2007 6-Nov-07 31-Dec-09

Bd. Res. No. 125 dtd.


4120 ELY ABUSO VILLANUEVA Bd. Res. No. 119 dtd. Sept. 6, 2010 31-Dec-13 August 28, 2013 1-Jan-14 31-Dec-16
Bd. Res. No. 51 dtd. Feb.
4674 ELY GALLAND A. JUMAO-AS Bd. Res. No. 65 dtd. March 6, 2013 31-Dec-15 18, 2016 18-Feb-16 31-Dec-18

Bd. Res. No. 48 dtd. March 28, Bd. Res. No. 17 dtd. Feb.
1258 ELY ROJAS BRETAA 2011 31-Dec-13 2, 2015 2-Feb-15 31-Dec-17

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Bd Res. No. 51 dtd. Feb.
3255 ELY V. BONSATO Bd Res. No. 212 dtd. Oct. 29, 2013 31-Dec-15 18, 2016 18-Feb-16 31-Dec-18
Bd. Res. No. 05 dtd. February 4,
0228 EMELDA S. GLEMA 2003 31-Dec-05

Bd. Res. No. 127 dtd.


1295 EMELIA BURGOS PRIEGO Bd. Res. No. 199 dtd. Oct. 29, 2013 31-Dec-16 March 17, 2017 17-Mar-17 4-Dec-20

Br. Res. No.__ dtd. April


6983 EMELIANO MILAGROSA ECHAVARRIA, JR. 10, 2017 10-Apr-17 9-Sep-20

Bd. Res. No. 223 dtd.


4838 EMELIE SATUR GASIC Bd. Res. No. 176 dtd. Oct. 22, 2012 31-Dec-15 Dec. 1, 2015 1-Jan-16 31-Dec-18
Bd. Res. No. 92 dtd. August 13, Bd. Res. No. 264 dtd.
4612 EMELITA BONDOC GUEVARRA 2012 31-Dec-14 Sept. 23, 2016 23-Sep-16 31-Dec-18

Br. Res. No. 409 dtd.


6492 EMELITA CAPADOCIA BASAN November 24, 2016 24-Nov-16 31-Dec-18

Bd. Res. No. 79 dtd. Oct.


0892 EMELITA CHARITY MAE ARBAN-ESCOBAR Bd. Res. No. 101 dtd. May 12, 2008 31-Dec-10 7, 2011 7-Oct-11 31-Dec-13
Br. Res. No. 138 dtd.
5903 EMELITA G. TAGATAC August 14, 2015 14-Aug-15 31-Dec-17

1905 EMELITA O. MALLARI - ARABE Bd. Res. No. 07 dtd. Jan. 24, 2006 31-Dec-08

Bd. Res. No. 30 dtd. Feb.


5027 EMELY LANDICHO GENERAL 20, 2012 20-Feb-12 31-Dec-14

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Br. Res. No. 75 dtd.
6711 EMELYN ROSE DIMATANGAL DASIG March 10, 2017 10-Mar-17 29-Apr-20

Bd. Res. No. 187 dtd.


5229 EMELYN V. MATUTINA October 24, 2012 24-Oct-12 31-Dec-14

Bd. Res. No. 144 dtd.


3870 EMERCIANA TOLENTINO CORTEZ Bd. Res. No. 60 dtd.Mar. 18, 2008 31-Dec-10 Sept. 25, 2012 25-Sep-12 31-Dec-14

0725 EMERITA C. LIM Bd. Res. No. 76 dtd. Sept 15, 2004 31-Dec-06
Bd. Res. No. 113 dtd. Oct
3543 EMERITA DE LEON GATCHALIAN Bd Res. No. 181 dtd. Nov. 6, 2007 31-Dec-09 26, 2009 1-Jan-10 31-Dec-12

Bd. Res. No. 40 dtd. Dec.


1433 EMERITA TUAZON PEREZ Bd. Res. No. 25 dtd. Feb. 20, 2012 31-Dec-14 19, 2014 1-Jan-15 31-Dec-17

Bd. Res. No. 04 dtd. Jan.


5011 EMERITO L. SANCHEZ & COMPANY Bd. Res. No. 17 dtd. Feb. 20, 2012 31-Dec-14 26, 2015 26-Jan-15 31-Dec-17
Bd. Res. No. 444 dtd.
3856 EMERIZA GONZALES BORJA Bd. Res. No. 285 dtd. Dec. 23, 2013 31-Dec-16 Dec. 14, 2016 1-Jan-17 31-Dec-19
Bd. Res. No. 56 dtd. April
1906 EMERLINDA DUMANDAN CABUSAO Bd. Res. No. 07 dtd. Jan. 24, 2006 31-Dec-08 17, 2009 17-Apr-09 31-Dec-11

Br. Res. No. dtd. May 12,


1907 EMERLITA O. UY 2017 12-May-17 14-Nov-20
Bd. Res. No. 69 dtd. June
0777 EMERLITA P. PALANG Bd. Res. No. 110 dtd. Oct. 21, 2004 31-Dec-06 5, 2012 5-Jun-12 31-Dec-14
Bd. Res. No. 08 dtd. August 13, Bd. Res. No. 215 dtd.
2566 EMERSON MADRIDEO MATURGO 2014 31-Dec-16 April 20, 2017 20-Apr-17 10-Mar-20

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Bd Res. No. 417 dtd.
3200 EMIL BARTOLOME BERNABE Bd Res. No. 48 dtd. Feb. 11, 2013 31-Dec-15 November 24, 2016 24-Nov-16 31-Dec-18

Br. Res. No.__ dtd. April


3201 EMIL PAUL UGADDAN JIMENEZ 10, 2017 10-Apr-17 29-Mar-20
Bd Res. No. 08 dtd. Jan.
3643 EMILIA B. ROMERO 9, 2008 9-Jan-08 31-Dec-10

Br. Res. No. 94 dtd. July


5818 EMILIA C. SALONGA 8, 2015 8-Jul-15 31-Dec-17

Bd. Res. No. 49 dtd. March 28, Bd. Res. No. 226 dtd.
2987 EMILIA GLADYS S. DE JESUS 2012 31-Dec-15 Dec. 1, 2015 1-Jan-16 31-Dec-18
Bd. Res. No. 201 dtd.
2869 EMILIA GUILALAS SANTOS Bd. Res. No. 178 dtd. Oct. 22, 2012 31-Dec-15 November 2, 2015 1-Jan-16 31-Dec-18

Bd Res. No. 217 dtd. November 23, Bd Res. No. 271 dtd.
3041 EMILIA ONG SANTOS 2012 31-Dec-15 Dec. 28, 2015 1-Jan-16 31-Dec-18
Bd. Res. No. 187 dtd.
5298 EMILIA SY ONG Bd. Res. No. 90 dtd. April 16, 2013 31-Dec-15 Oct. 14, 2015 1-Jan-16 31-Dec-18
Bd. Res. No. 62 dtd. July
5056 EMILIANA GLORIOSO MAURICIO Bd. Res. No. 64 dtd. April 26, 2012 31-Dec-14 8, 2015 8-Jul-15 31-Dec-17
Bd. Res. No. 17 dtd. Mar.
1162 EMILIANO CORTEZ CANLAS Bd. Res. No. 44 dtd. Apr. 12, 2005 31-Dec-07 4, 2009 4-Mar-09 31-Dec-11
Bd. Res. No. 90 dtd. Oct.
4960 EMILIANO DE LA CRUZ MACALAGAY 11, 2011 11-Oct-11 31-Dec-13

1702 EMILIANO G. LORENZO, JR. Bd. Res. No. 108 dtd. Oct. 26, 2005 31-Dec-07

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2347 EMILIE B. BIGBIG Bd. Res. No. 54 dtd. Sept. 8, 2006 31-Dec-08
Br. Res. No. dtd. May 12,
2348 EMILIO BAGAOISAN TOLENADA 2017 12-May-17 9-Dec-20

Bd. Res. No. 125 dtd. October 4, Bd. Res. No. 194 dtd.
4817 EMILIO BAYANG PANGANIBAN, JR. 2010 31-Dec-12 October 24, 2012 1-Jan-13 31-Dec-15
Bd. Res. No. 2246 dtd.
5398 EMILIO CASTRO BAUTISTA Bd. Res. No. 186 dtd. Oct. 29, 2013 31-Dec-15 Dec. 1, 2015 1-Jan-16 31-Dec-18

1110 EMILIO G. JISON, JR. Bd. Res. No. 40 dtd. Mar. 18, 2005 31-Dec-07

1603 EMILIO M. PIANSAY Bd. Res. No. 113 dtd. Nov. 8, 2005 31-Dec-07
Br. Res. No. 406 dtd.
6453 EMILLIE JANE POTOT BALDOS November 24, 2016 24-Nov-16 31-Dec-18

1959 EMILY C. ABELLA Bd. Res. No. 15 dtd. Mar. 3, 2006 31-Dec-08

Bd. Res. No. 08 dtd. August 13, Bd. Res. No.__ dtd.
1141 EMILY C. GAGALAC 2014 31-Dec-16 August 13, 2014 10-Apr-17 8-Jul-20
Bd. Res. No. 59 dtd.
2302 EMILY F. ESPINEDA Bd. Res. No. 44 dtd. May 31, 2006 31-Dec-08 Mar. 23, 2010 23-Mar-10 31-Dec-12

0999 EMILY I. DIMARANAN Bd. Res. No. 31 dtd. Feb. 22, 2005 31-Dec-07

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Bd. Res. No. 62 dtd. Dec.
0357 EMILY L. CAILLES LO Bd. Res. No. 109 dtd. Nov 8, 2011 31-Dec-14 29, 2014 1-Jan-15 31-Dec-17

Bd. Res. No. 25 dtd. Mar.


4398 EMILY L. GUANZON 4, 2009 4-Mar-09 31-Dec-11
Bd Res. No. 125 dtd.
3256 EMILY M. ORION Sept. 17, 2007 17-Sep-07 31-Dec-09

Bd. Res. No. dtd. May


4387 EMILY V. RAMOS Bd. Res. No. 47 dtd. Dec. 29, 2014 31-Dec-17 12, 2017 12-May-17 28-Jun-20

2076 EMILYN T. TANSIONGKUN Bd. Res. No. 26 dtd. April 18, 2006 31-Dec-08
Bd. Res. No. 08 dtd. Feb.
0483 EMMA NARBAY CEQUIA Bd. Res. No. 58 dtd. March 6, 2013 31-Dec-15 9, 2016 9-Feb-16 31-Dec-18
Bd. Res. No. 37 dtd.
1506 EMMA B. CASACLANG Bd. Res. No. 10 dtd. Feb. 8, 2012 31-Dec-14 December 19, 2014 1-Jan-15 31-Dec-17

Bd. Res. No. 80 dtd. April


2098 EMMA C. ROSALES Bd. Res. No. 34 dtd. Mar. 6, 2009 31-Dec-11 16, 2013 16-Apr-13 31-Dec-15

1976 EMMA H. LIM Bd. Res. No. 17 dtd. April 18, 2006 31-Dec-08
Bd. Res. No. 142 dtd. Sept. 25, Bd. Res. No. 265 dtd.
0461 EMMA L. ALON-MARFIL 2012 31-Dec-15 Dec. 21, 2015 1-Jan-16 31-Dec-18

Br. Res. No. 430 dtd.


6514 EMMA LIM DY December 14, 2016 14-Dec-16 31-Dec-18
Br. Res. No. dtd. May 12,
6515 EMMA MORILLA LAURETA 2017 12-May-17 26-Mar-20

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Bd. Res. No. 79 dtd. Nov. 03,
0007 EMMA OPINION-RAMOS 2003 31-Dec-06
Bd. Res. No. 133 dtd.
1715 EMMA P. ABELLANOSA-NIEVA Bd. Res. No. 110 dtd. Oct. 26, 2005 31-Dec-07 July 18, 2008 18-Jul-08 31-Dec-10
Bd. Res. No. 39 dtd. Mar.
4467 EMMA R. DIAZ 6, 2009 6-Mar-09 31-Dec-11
Bd. Res. No. 39 dtd.
2516 EMMA TAN LUCERO Bd. Res. No. 04 dtd. Feb. 8, 2012 31-Dec-14 Dec.19, 2014 1-Jan-15 31-Dec-17
Bd. Res. No. 113 dtd.
4064 EMMA Y. YANGA May 21, 2008 21-May-08 31-Dec-10

Bd. Res. No. 102 dtd. August 13, Bd. Res. No. 61 dtd. July
5122 EMMANUEL ASUNCION SALAZAR 2012 31-Dec-14 8, 2015 8-Jul-15 31-Dec-17

Br. Res. No. 138 dtd.


5904 EMMANUEL CARABIO VILLANUEVA August 14, 2015 14-Aug-15 31-Dec-17

Bd. Res. No. 432 dtd.


0891 EMMANUEL CARO SANTIAGO Bd. Res. No. 153 dtd. Sept. 9, 2013 31-Dec-16 Dec. 14, 2016 1-Jan-17 31-Dec-19
Bd. Res. No. 08 dtd.
4871 EMMANUEL G. LAZARO February 8, 2011 8-Feb-11 31-Dec-13
Br. Res. No. 139 dtd.
5907 EMMANUEL GIGANTONE HEORGA August 14, 2015 14-Aug-15 31-Dec-17

Bd. Res. No. ____ dtd.


0912 EMMANUEL JASON TAJONERA MENDOZA Bd. Res. No. 33 dtd. Jan. 23, 2013 31-Dec-15 April 10, 2017 10-Apr-17 17-Mar-20

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Bd. Res. No. ___ dtd.
1769 EMMANUEL LUNA DUKA Bd. Res. No. 274 dtd. Dec. 18, 2013 31-Dec-15 April 10, 2017 10-Apr-17 17-Aug-20
Bd Res. No. 232 dtd. December 28, Bd Res. No. 27 dtd. Feb.
2952 EMMANUEL MILLENA FLORECE 2012 31-Dec-15 9, 2016 1-Jan-16 31-Dec-18

Bd. Res. No. 08 dtd. Feb.


1077 EMMANUEL MONDRAGON TIONGSON Bd. Res. No. 100 dtd. May 12, 2008 31-Dec-10 8, 2011 8-Feb-11 31-Dec-13

2286 EMMANUEL Q. CADUNGOG Bd. Res. No. 43 dtd. May 31, 2006 31-Dec-08

Br. Res. No. 244 dtd.


6299 EMMANUEL QUINDO CADUNGOG August 25, 2016 25-Aug-16 31-Dec-18
Bd. Res. No. 117 dtd.
4468 EMMANUEL RABE DAGDAG Bd. Res. No. 39 dtd. Mar. 6, 2009 31-Dec-11 Dec. 22, 2011 1-Jan-12 31-Dec-14
Bd. Res. No. 202 dtd.
3759 EMMANUEL RAVELO GARCIA Bd. Res. No. 34 dtd. Jan. 28, 2008 31-Dec-10 November 2, 2015 2-Nov-15 31-Dec-17

0060 EMMANUEL S. YU Bd. Res. No. 19 dtd. June 18, 2001 31-Dec-03
Bd. Res. No. 249 dtd.
1658 EMMANUEL TORAL MIRANDA Bd. Res. No. 160 dtd. Oct. 22, 2012 31-Dec-15 Dec. 14, 2015 01-Jan-16 31-Dec-18
Bd. Res. No. 60 dtd. Mar.
2002 EMMANUEL V. MANANZAN Bd. Res. No. 19 dtd. April 18, 2006 31-Dec-08 23, 2010 23-Mar-10 31-Dec-12

Br. Res. No. 18 dtd.


5640 EMMANUEL VILORIA PERALTA February 2, 2015 2-Feb-15 31-Dec-17
Bd Res. No. 10 dtd. Jan.
3659 EMMANUEL Y. RECARRO 9, 2008 9-Jan-08 31-Dec-10

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Br. Res. No. 95 dtd. July
5825 EMMANUELLE MANAOIS DE LA CRUZ 8, 2015 8-Jul-15 31-Dec-17

Br. Res. No. 148 dtd.


5927 EMMY TESSALU SANCHEZ BUNIEL August 17, 2015 17-Aug-15 31-Dec-17
Bd. Res. No. 186 dtd. Oct
2601 ENCARNACION F. BAUTISTA - JAEN Bd. Res. No. 202 dtd. Oct 29, 2012 31-Dec-15 14, 2015 1-Jan-16 31-Dec-18
Bd. Res. No. 168 dtd.
4187 ENDRIGA, MANANGU & ASSOCIATES Bd. Res. No. 236 dtd. Oct. 29, 2013 31-Dec-16 April 7, 2017 7-Apr-17 19-Jul-20

Bd. Res. No. 75 dtd. July


2224 ENITA U. CAJIGAL Bd. Res. No. 75 dtd. Oct. 7, 2011 31-Dec-14 8, 2015 8-Jul-15 31-Dec-17

Br. Res. No.__ dtd. April


2225 ENNAIRA CHARISSE ENRIQUEZ MALLAPRE 10, 2017 10-Apr-17 7-Jan-20
Bd. Res. No. 07 dtd. Jan.
4898 ENNALYN DIMLA LIMIN Bd. Res. No. 199 dtd. Oct. 29, 2013 31-Dec-16 18, 2017 18-Jan-17 31-Dec-19

Bd. Res. No. 168 dtd. Sept. 27, Bd. Res. No. 132 dtd.
5362 ENRICO ANTONIO BLAS 2013 31-Dec-15 August 11, 2015 1-Jan-16 31-Dec-18
Bd. Res. No. 120 dtd.
0658 ENRICO BENEGAS REYES Bd. Res. No. 09 dtd. Feb. 8, 2012 31-Dec-14 July 24, 2015 24-Jul-15 31-Dec-17

Bd. Res. No. 129 dtd.


5328 ENRICO C. MENDOZA August 28, 2013 28-Aug-13 31-Dec-15

Bd Res. No. 161 dtd. Oct.


3457 ENRICO N. BULATAO 8, 2007 8-Oct-07 31-Dec-09

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Br. Res. No. 127 dtd.


6167 ENRICO NEPOMUCENO ADVINCULA June 6, 2016 6-Jun-16 31-Dec-18
Bd. Res. No. 97 dtd.
2705 ENRICO SARTO QUEZADA Bd. Res. No. 139 dtd. Oct. 27, 2009 31-Dec-12 August 13, 2012 1-Jan-13 31-Dec-15
Bd. Res. No. 146 dtd.
2725 ENRICO TARGA PIZARRO Bd. Res. No. 65 dtd. Mar. 26, 2010 31-Dec-12 Sept. 9, 2013 9-Sep-13 31-Dec-15 CANCELLED

2287 ENRIQUE A. SALAO Bd. Res. No. 43 dtd. May 31, 2006 31-Dec-08

Bd Res. No. 99 dtd. Sept.


3134 ENRIQUE C. SAMONTE 11, 2007 11-Sep-07 31-Dec-09

1920 ENRIQUE C. TE Bd. Res. No. 09 dtd. Jan. 27, 2006 31-Dec-08

Bd. Res. No. 51 dtd. Feb.


2567 ENRIQUE CASTRO CUNANAN Bd. Res. No. 27 dtd. Jan. 23, 2013 31-Dec-15 18, 2016 18-Feb-16 31-Dec-18

0208 ENRIQUE E. PARILLA Bd. Res. No. 129 dtd. Dec. 28, 2005 31-Dec-07

Br. Res. No. 373 dtd.


6418 ENRIQUE FAJARDO LACERNA November 23, 2016 23-Nov-16 31-Dec-18
Bd. Res. No. 62 dtd. Dec.
2077 ENRIQUE LORES MORENO Bd. Res. No. 22 dtd. Feb. 20, 2012 31-Dec-14 29, 2014 1-Jan-15 31-Dec-17
Bd. Res. No. 138 dtd. Sept. 25, Bd. Res. No. 224 dtd.
0702 ENRIQUE SALENGA VALERIO 2012 31-Dec-15 Dec. 1, 2015 1-Jan-16 31-Dec-18
Bd. Res. No. 124 dtd. Sept. 19, Bd. Res. No. 186 dtd.
0446 ENRIQUE SANTIAGO GUERRA, JR. 2012 31-Dec-15 Oct. 14, 2015 1-Jan-16 31-Dec-18

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Bd. Res. No. 228 dtd.
0346 ENRIQUE TORAL BAUTISTA Bd. Res. No. 170 dtd. Oct. 22, 2012 31-Dec-15 Dec. 1, 2015 1-Jan-16 31-Dec-18

Bd. Res. No. 223 dtd. December 28, Bd. Res. No. 25 dtd. Feb.
0425 EPETACIO DANIOLA CORTEZ, JR. 2012 31-Dec-15 9, 2016 9-Feb-16 31-Dec-18
Br. Res. No. 427 dtd.
6443 EPHRAIM CAASI LOPEZ November 29, 2016 29-Nov-16 31-Dec-18
Bd. Res. No. 62 dtd. July
2504 EPIFANIA S. BAGUIO Bd. Res. No. 28 dtd. Feb. 20, 2012 31-Dec-14 8, 2015 8-Jul-15 31-Dec-17

Bd. Res. No. 144 dtd.


2706 EPIMACO VERANO DENSING III Bd. Res. No. 35 dtd. Mar. 2, 2007 31-Dec-09 Dec. 2, 2010 2-Dec-10 31-Dec-12

Bd. Res. No. 51 dtd. March 28, Bd. Res. No. 05 dtd. Bd. Res. No. ___ dtd.
1426 ERIBERT S. PADILLA AND CO. 2011 August 13, 2014 April 10, 2017 10-Apr-17 23-Jan-20
Br. Res. No. dtd. May 12,
1427 ERIC ALQUISOR BACCAY 2017 12-May-17 12-Jan-20
Bd. Res. No. 269 dtd.
2578 ERIC CRUZ YUMUL Bd. Res. No. 16 dtd. Jan. 8, 2013 31-Dec-15 Dec. 28, 2015 1-Jan-16 31-Dec-18

Br. Res. No. 119 dtd.


6153 ERIC LOU C. DACER May 5, 2016 5-May-16 31-Dec-18
Bd. Res. No. 25 dtd. Dec.
5565 ERIC MALABANAN VILLAMAR 19, 2014 19-Dec-14 31-Dec-16

Bd. Res. No. 156 dtd. Sept. 27, Bd. Res. No. 1____dtd.
4952 ERIC MARTIN ENRIQUEZ 2013 31-Dec-16 April 10, 2017 10-Apr-17 9-Jan-20
Br. Res. No.__ dtd. April
6927 ERIC WINSON FRANCISCO CEA 10, 2017 10-Apr-17 3-Feb-20

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Bd Res. No. 80 dtd. April
2901 ERICH C. ACABADO Bd Res. No. 62 dtd. Sept. 06, 2007 31-Dec-09 14, 2010 14-Apr-10 31-Dec-12

Bd. Res. No. 120 dtd.


4388 ERICK ANDREW RESUELLO OLONAN Bd. Res. No. 60 dtd. April 26, 2012 31-Dec-14 July 24, 2015 24-Jul-15 31-Dec-17

Br. Res. No. 23 dtd.


5655 ERICKSON MAPILE QUIJANO February 4, 2015 4-Feb-15 31-Dec-17
Br. Res. No.__ dtd. April
5656 ERICSON BARROGA SALVADOR 10, 2017 10-Apr-17 22-Feb-20

Bd. Res. No. 07 dtd. August 13, Bd. Res. No. ___dtd.
5536 ERICSON CRUZ GEMZON, JR. 2014 31-Dec-16 April 10, 2017 10-Apr-17 24-Jan-20

Br. Res. No. 15 dtd.


6563 ERLENE MONTEROLA COMPRA January 18, 2017 18-Jan-17 31-Dec-19

Br. Res. No. 408 dtd.


6480 ERLIN ALFARO OLIVERA November 24, 2016 24-Nov-16 31-Dec-18

Bd Res. No. 87 dtd. Sept.


3040 ERLINA S. BENITEZ 11, 2007 11-Sep-07 31-Dec-09

1452 ERLINDA B. MALIG Bd. Res. No. 65 dtd. May 27, 2005 31-Dec-07
Bd. Res. No. 220 dtd.
2169 ERLINDA A. ARENAS Bd. Res. No. 85 dtd. April 16, 2013 31-Dec-15 Dec. 1, 2015 1-Jan-16 31-Dec-18

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LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
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Bd. Res. No. 112 dtd. Oct.


0146 ERLINDA A. CASIPLE 21 , 2004 31-Dec-07
Bd. Res. No. 55 dtd. Mar.
1493 ERLINDA ABAYA - MONTALBO Bd. Res. No. 81 dtd. July 5, 2005 31-Dec-07 18, 2008 18-Mar-08 31-Dec-10

Bd. Res. No. 72 dtd. July


1873 ERLINDA B. CUHANAP-ABAJA Bd. Res. No. 82 dtd. Oct. 11, 2011 31-Dec-14 8, 2015 8-Jul-15 31-Dec-17
Bd. Res. No. 158 dtd.
1544 ERLINDA C. REJANTE Bd. Res. No. 84 dtd. July 5, 2005 31-Dec-07 Sept. 5, 2008 5-Sep-08 31-Dec-10
Bd. Res. No. 33 dtd. Jan.
1111 ERLINDA C. VICERAL Bd. Res. No. 40 dtd. Mar. 18, 2005 31-Dec-07 28, 2008 28-Jan-08 31-Dec-10

Bd. Res. No. 87 dtd. August 13, Bd. Res. No. 59 dtd. Dec.
5086 ERLINDA CARREON BUSALLA 2012 31-Dec-14 29, 2014 1-Jan-15 31-Dec-17
Bd. Res. No. 44 dtd. Feb.
1434 ERLINDA CONCEPCION SAN ESTEBAN Bd. Res. No. 316 dtd. Dec. 27, 2013 31-Dec-16 9, 2017 9-Feb-17 23-Apr-20

Bd Res. No. 124 dtd.


3245 ERLINDA CONTRERAS BELTRAN Sept. 17, 2007 17-Sep-07 31-Dec-09

0990 ERLINDA G. COMINES Bd. Res. No. 30 dtd. Feb. 18, 2005 31-Dec-07
Bd. Res. No. 250 dtd. December Bd. Res. No. 239 dtd.
5191 ERLINDA G. DATU 28, 2012 31-Dec-14 December 4, 2015 4-Dec-15 31-Dec-17
Bd. Res. No. 43 dtd. Jan.
0564 ERLINDA M. HENSON Bd. Res. No. 49 dtd. June 7, 2004 31-Dec-06 28, 2008 28-Jan-08 31-Dec-10

Page 197
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Bd. Res. No. 155 dtd. October 22, Bd. Res. No. 188 dtd.
3559 ERLINDA MANGLALLAN SANTIAGO 2012 31-Dec-15 October 14, 2015 1-Jan-16 31-Dec-18
Bd. Res. No. 93 dtd. August 13, Bd. Res. No. 132 dtd.
0778 ERLINDA MEDRANO SANTIAGO-HIPOLITO 2012 31-Dec-15 August 11, 2015 1-Jan-16 31-Dec-18

Bd. Res. No. 434 dtd.


1604 ERLINDA P. BAYONA Bd. Res. No. 251 dtd. Nov. 11, 2013 31-Dec-16 Dec. 14, 2016 1-Jan-17 31-Dec-19
Bd. Res. No. 120 dtd.
1943 ERLINDA P. CAGAANAN Bd. Res. No. 14 dtd. Mar. 3, 2006 31-Dec-08 Oct. 26, 2009 26-Oct-09 31-Dec-11
Bd. Res. No. 60 dtd.
0563 ERLINDA P. REYES Bd. Res. No. 49 dtd. June 7, 2004 31-Dec-06 Sept. 11, 2006 1-Jan-07 31-Dec-09
Bd. Res. No. 221 dtd. December 28, Bd. Res. No. 59 dtd.
1932 ERLINDA SANTOS OPINALDO 2012 31-Dec-14 December 29, 2014 1-Jan-15 31-Dec-17

Bd. Res. No. 120 dtd. Sept. 19, Bd. Res. No. 186 dtd.
3367 ERLINDA T. DURITAN 2012 31-Dec-15 Oct. 14, 2015 1-Jan-16 31-Dec-18

Bd Res. No. 112 dtd.


2835 ERLINDA T. RAMOS Bd Res. No. 56 dtd. Feb. 11, 2013 31-Dec-15 April 19, 2016 19-Apr-16 31-Dec-18

Bd. Res. No. 171 dtd.


4875 ERLINDA T. TANTOCO Bd. Res. No. 203 dtd. Oct. 29, 2013 31-Dec-16 April 7, 2017 7-Apr-17 22-Oct-20

Bd. Res. No. 100 dtd. August 13, Bd. Res. No. 35 dtd.
5115 ERLINDA V. MISSION 2012 31-Dec-14 December 19, 2014 1-Jan-15 31-Dec-17

Bd Res. No. 150 dtd. July


3330 ERLINDA VICENTE FONTANILLA Bd Res. No. 84 dtd. April 14, 2010 31-Dec-12 4, 2016 4-Jul-16 31-Dec-18

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LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
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Bd. Res. No. 170 dtd. Sept. 27, Bd. Res. No. 127 dtd.
0656 ERLINDO NACIONALES LICUP 2013 31-Dec-16 March 17, 2017 17-Mar-17 29-Jun-20
Bd. Res. No. 02 dtd. Jan.
0182 ERMA YU DARUNDAY Bd. Res. No. 347 dtd. Dec. 27, 2013 31-Dec-16 18, 2017 18-Jan-17 18-Jan-19

Bd. Res. No. 165 dtd.


4797 ERMALYN REYES DELA CRUZ Bd. Res. No. 84 dtd. April 16, 2013 31-Dec-15 April 7, 2017 7-Apr-17 19-Sep-20

Bd. Res. No. 23 dtd. January 23, Bd. Res. No. 132 dtd.
5235 ERMELINDA DE CASTRO DEE ONG 2013 31-Dec-15 August 11, 2015 1-Jan-16 31-Dec-18
Bd. Res. No. 25 dtd. Mar.
4399 ERMELINDA S. DEOCARIZA 4, 2009 4-Mar-09 31-Dec-11

Br. Res. No. 407 dtd.


6465 ERMHAN REYES MANIEGO November 24, 2016 24-Nov-16 31-Dec-18
Bd. Res. No. 142 dtd.
5465 ERMIN G. GRANADA Bd. Res. No. 309 dtd. Dec. 27, 2013 31-Dec-15 March 28, 2017 28-Mar-17 3-May-20

Bd. Res. No. 136 dtd.


4145 ERMINDA F. LOZANO July 18, 2008 18-Jul-08 31-Dec-10

Bd. Res. No. 89 dtd.


2265 ERNANITA DE LEON CABEBE Bd. Res. No. 81 dtd. Oct. 11, 2011 31-Dec-13 March 31, 2016 31-Mar-16 31-Dec-18

Bd. Res. No. 30 dated May 24,


0167 ERNANITA T. TISADO 2002 31-Dec-04
Bd. Res. No. 12 dtd. Jan.
2602 ERNEST C. BLANCAS 29, 2007 29-Jan-07 31-Dec-09

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NO. PARTNERSHIPS DATE DATE (BR NO. / DATE) From To

Bd. Res. No. 444 dtd.


2517 ERNEST REYNALD LUNA TAN Bd. Res. No. 89 dtd. Nov. 10, 2006 31-Dec-08 Dec. 14, 2016 1-Jan-17 31-Dec-19

Bd. Res. No. 79 dtd. July


2451 ERNESTINA S. CALIOS Bd. Res. No. 78 dtd. June 21, 2012 31-Dec-14 8, 2015 8-Jul-15 31-Dec-17

2466 ERNESTO A. CALALUAN Bd. Res. No. 84 dtd. Nov. 10, 2006 31-Dec-08

Bd. Res. No. 69 dtd.


0474 ERNESTO B. PIANSAY, JR. Bd. Res. No. 39 dtd. April 14, 2004 31-Dec-06 Sept. 6, 2007 6-Sep-07 31-Dec-09

Bd Res. No. 78 dtd. Sept.


2972 ERNESTO C. EULALA 11, 2007 11-Sep-07 31-Dec-09

Bd. Res. No. 41 dtd. Dec.


2078 ERNESTO CABUSAY ENRIQUEZ Bd. Res. No. 26 dtd. Feb. 20, 2012 31-Dec-14 19, 2014 1-Jan-15 31-Dec-17

Bd Res. No. 79 dtd. Mar.


3293 ERNESTO CENTENO ALCANTARA Bd Res. No. 26 dtd. Jan. 23, 2013 31-Dec-15 28, 2016 28-Mar-16 31-Dec-18

Bd. Res. No. 38 dtd. Jan.


3784 ERNESTO D. ADUCA 28, 2008 28-Jan-08 31-Dec-10
Bd Res. No. 56 dtd.
2851 ERNESTO G. DELA PAZ Sept. 06, 2007 6-Sep-07 31-Dec-09

Bd Res. No. 14 dtd. Jan.


2788 ERNESTO GALANG LINDO Bd Res. No. 49 dtd. Sept. 06, 2007 31-Dec-09 8, 2013 8-Jan-13 31-Dec-15

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LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
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Bd. Res. No.43 dtd. Mar.


4707 ERNESTO GARCIA DE ASIS, JR. 23, 2010 23-Mar-10 31-Dec-12

0356 ERNESTO L. MANORIA Bd. Res. 05 dtd. Feb. 9, 2004 31-Dec-06

1770 ERNESTO M. MACABATA Bd. Res. No. 116 dtd. Nov. 30, 2005 31-Dec-07
Bd Res. No. 165 dtd.
3046 ERNESTO MALLANNAO APOSTOL Bd Res. No. 43 dtd. Feb. 11, 2013 31-Dec-15 Sept. 17, 2015 1-Jan-16 31-Dec-18

Bd. Res. No. 18 dtd. Jan.


1545 ERNESTO MARZO FARIAS Bd. Res. No. 196 dtd. Oct. 29, 2013 31-Dec-16 18, 2017 18-Jan-17 31-Dec-19

Bd. Res. No. 08 dtd. August 13, Bd. Res. No. 110 dtd.
4148 ERNESTO MORAN NAVARRETE 2014 31-Dec-16 Apr. 15, 2016 1-Jan-17 31-Dec-19
Bd Res. No. 24 dtd. Jan.
3719 ERNESTO N. GAPASIN 28, 2008 28-Jan-08 31-Dec-10

Bd. Res. No. 47 dtd. March 28, Bd. Res. No. 09 dtd. Feb.
4082 ERNESTO P. DISTOR 2011 31-Dec-13 2, 2015 2-Feb-15 31-Dec-17

Bd. Res. No. 29 dtd. Jan.


3740 ERNESTO P. PORCINCULA 28, 2008 28-Jan-08 31-Dec-10

Br. Res. No. 95 dtd. July


5826 ERNESTO PAHAYAHAY MORENO 8, 2015 8-Jul-15 31-Dec-17

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NO. PARTNERSHIPS DATE DATE (BR NO. / DATE) From To

Bd. Res. No. 267 dtd.


5460 ERNESTO R. MORANO Bd. Res. No. 308 dtd. Dec. 27, 2013 31-Dec-15 Dec. 28, 2015 1-Jan-16 31-Dec-18

Bd. Res. No. 02 dtd. Jan.


1582 ERNESTO RAPANAN PALACIO, JR. Bd. Res. No. 340 dtd. Dec. 27, 2013 31-Dec-16 18, 2017 18-Jan-17 31-Dec-19
Bd. Res. No. 39(A) dtd.
1097 ERNESTO ROBLES MAALAT Bd. Res. No. 14 dtd. Feb. 20, 2012 31-Dec-14 March 4, 2015 03-04-015 31-Dec-17

Bd. Res. No. 36 dtd. Jan.


3768 ERNESTO S. HAPOR II 28, 2008 28-Jan-08 31-Dec-10
Br. Res. No. 48 dtd.
5687 ERNESTO S. PEDRO, JR. March 12, 2015 12-Mar-15 31-Dec-17
Br. Res. No. 196 dtd.
6249 ERNESTO SOTO SARMIENTO August 2, 2016 2-Aug-16 31-Dec-18
Bd. Res. No. 184 dtd.
3246 ERNESTO VALDEZ GORDOVEZ Bd. Res. No. 175 dtd. Oct. 22, 2012 31-Dec-15 Oct. 13, 2015 1-Jan-16 31-Dec-18

Bd Res. No. 189 dtd. Oct.


3357 ERNESTO VINUYA PUNZALAN Bd Res. No. 169 dtd. Oct. 22, 2012 31-Dec-15 14, 2015 1-Jan-16 31-Dec-18
Bd. Res. No. 325 dtd.
1112 ERNESTO ZAFRA ORBE Bd. Res. No. 144 dtd. Sept. 9, 2013 31-Dec-16 October 26, 2016 1-Jan-17 31-Dec-19

Bd. Res. No. 273 dtd.


2953 ERNIE LUTIVO TAN Bd. Res. No. 171 dtd. Oct 22, 2012 31-Dec-15 Dec. 28, 2015 1-Jan-16 31-Dec-18

Bd. Res. No. 159 dtd. Sept. 27, Bd. Res. No. 64 dtd. Feb.
2397 ERROL D. JAVIER 2013 31-Dec-15 19, 2016 19-Feb-16 31-Dec-18

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Bd. Res. No. 38 dtd. Feb.


5355 ERROL MADULA LAGUMBAY Bd. Res. No. 141 dtd. Sept. 9, 2013 31-Dec-15 11, 2016 11-Feb-16 31-Dec-18

2065 ERVIN C. BIONGAN Bd. Res. No. 25 dtd. Apil 18, 2006 31-Dec-08
Bd. Res. No. 144 dtd.
4345 ERWIN BOKO NAVAREZ Bd. Res. No. 118 dtd. Dec. 22, 2011 31-Dec-14 August 17, 2015 17-Aug-15 31-Dec-17

1453 ERWIN D. VERIAL Bd. Res. No. 65 dtd. May 27, 2005 31-Dec-07
Bd. Res. No. 132 dtd.
2225 ERWIN DADOR ROXAS Bd. Res. No. 40 dtd. May 30, 2006 31-Dec-08 June 7, 2016 7-Jun-16 31-Dec-18
Br. Res. No.__ dtd. April
2226 ERWIN DIAZ PINEDA 10, 2017 10-Apr-17 12-Oct-20

Bd. Res. No. 81 dtd. April


3960 ERWIN J. TUNGOL 10, 2008 10-Apr-08 31-Dec-10
Br. Res. No. 23 dtd.
6609 ERWIN NATIVIDAD GAOAT January 18, 2017 18-Jan-17 31-Dec-19

Bd. Res. No. 40 dtd. Jan.


3809 ERWIN S. CARREON 28, 2008 28-Jan-08 31-Dec-10

Bd. Res. No. 96 dtd. May


4013 ERWIN S. CRUZ 12, 2008 12-May-08 31-Dec-10

Bd. Res. No. 70 dtd. May


4539 ERWIN VINCENT GUIBAO ALCALA 5, 2009 5-May-09 31-Dec-11
Bd. Res. No. 265 dtd.
1689 ESGANA, MIRANDA-ESGANA & ASSOCIATES Bd. Res. No. 108 dtd. June 4, 2013 31-Dec-16 Sept. 23, 2016 1-Jan-17 31-Dec-19

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PREVIOUS ACCREDITATION APPROVAL
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NO. PARTNERSHIPS DATE DATE (BR NO. / DATE) From To
Bd Res. No. 131 dtd. Sept. 26, Bd Res. No. 56 dtd. Mar.
3294 ESMENIA P. BATALLONES 2007 31-Dec-09 23, 2010 23-Mar-10 31-Dec-12

Bd. Res. No. 06 dtd. Jan.


4698 ESPERANZA AMON ISLA Bd. Res. No. 32 dtd. Feb. 12, 2010 31-Dec-12 26, 2015 26-Jan-15 31-Dec-17

1507 ESPERANZA F. ALBARACIN Bd. Res. No. 82 dtd. July 5, 2005 31-Dec-07
Bd. Res. No. 29 dtd. Mar.
4423 ESPERANZA LLEDO RAMOS 4, 2009 4-Mar-09 31-Dec-11

1992 ESPIRITU & DE JESUS Bd. Res. No. 18 dtd. April 18, 2006 31-Dec-08
Bd Res. No. 181 dtd.
3544 ESTEFANIA D. TUMBALI Nov. 6, 2007 6-Nov-07 31-Dec-09

Bd. Res. No. 09 dtd. Feb.


0319 ESTELA G. PASCUAL Bd. Res. No. 117 dtd. Oct 26, 2009 31-Dec-11 2, 2015 2-Feb-15 31-Dec-17
Bd. Res. No. 139 dtd.
4149 ESTELA P. AGAPITO July 18, 2008 18-Jul-08 31-Dec-10

Bd Res. No. 72 dtd. Sept.


2968 ESTELITA D. BELLO 11, 2007 11-Sep-07 31-Dec-09
Br. Res. No. 447 dtd.
6540 ESTELITA DULAY DEANANEAS December 14, 2016 14-Dec-16 31-Dec-18
Br. Res. No. dtd. May 12,
6541 ESTELITA E. DE LA CRUZ 2017 12-May-17 5-Jan-20
Bd. Res. No. 40 dtd.
5269 ESTELITA IMPERIAL MAGPALI February 11, 2013 11-Feb-13 31-Dec-15

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PREVIOUS ACCREDITATION APPROVAL
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NO. PARTNERSHIPS DATE DATE (BR NO. / DATE) From To

Bd. Res. No. dtd. May


3741 ESTELITA L. SANTANA Bd. Res. No. 196 dtd. Oct. 29, 2013 31-Dec-16 12, 2017 12-May-17 1-Jul-20

2142 ESTELLE M. VILLAS Bd. Res. No. 30 dtd. April 20, 2006 31-Dec-08

Bd. Res. No. 62 dtd. April


1163 ESTER A. MOYA Bd. Res. No. 99 dtd. May 12, 2008 31-Dec-10 26, 2011 26-Apr-11 31-Dec-13

Bd Res. No. 185 dtd.


3560 ESTER BERNAT TIONGSON Nov. 6, 2007 6-Nov-07 31-Dec-09
Bd Res. No. 198 dtd.
2870 ESTER OLLER MILO Bd Res. No. 143 dtd. Sept. 25, 2012 31-Dec-15 November 2, 2015 1-Jan-16 31-Dec-18
Bd. Res. No. 238 dtd.
0562 ESTER PASCUAL CLARETE Bd. Res. No. 193 dtd. Oct. 24, 2012 31-Dec-15 Dec. 4, 2015 1-Jan-16 31-Dec-18
Bd. Res. No. 07 dtd. August 13, Bd. Res. No. 44 dtd. Feb.
1418 ESTER R. REBANAL 2014 31-Dec-16 9, 2017 9-Feb-17 1-Apr-20

Bd. Res. No. 288 dtd.


4743 ESTER RACHEL MIRANDA SY-CARVAJAL Bd. Res. No.72 dtd. Mar. 26, 2010 31-Dec-12 September 28, 2016 28-Sep-16 31-Dec-18
Br. Res. No. 283 dtd.
6329 ESTER REYES PUNONGBAYAN September 28, 2016 28-Sep-16 31-Dec-18

Bd. Res. No. 02 dtd.


5209 ESTER S. FLORENDO January 8, 2013 8-Jan-13 31-Dec-15

Bd Res. No. 04 dtd. Jan.


3613 ESTER Y. GORDON 9, 2008 9-Jan-08 31-Dec-10

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NO. PARTNERSHIPS DATE DATE (BR NO. / DATE) From To

Bd. Res. No. 240 dtd.


0387 ESTERLINA B. GEVERA Bd. Res. No. 174 dtd. Oct. 22, 2012 31-Dec-15 Dec. 4, 2015 1-Jan-16 31-Dec-18

1816 ESTHER C. LEE - TRIMAEZ Bd. Res. No. 127 dtd. Dec. 28, 2005 31-Dec-07

2452 ESTHER P. EUROPA Bd. Res. No. 82 dtd. Nov. 10, 2006 31-Dec-08
Bd Res. No. 29 dtd. Feb.
2942 ESTRELITA BALINO SEGUNDO Bd Res. No. 67 dtd. Sept. 06, 2007 31-Dec-09 12, 2010 12-Feb-10 31-Dec-12
Bd. Res. No. dtd. May
0683 ESTRELLA ARBOLEDA BALLEDOS Bd. Res. No. 40 dtd. Dec. 19, 2014 31-Dec-16 12, 2017 12-May-17 27-Oct-20

Bd. Res. No. 43 dtd. Feb.


0561 ESTRELLA C. BOLA Bd. Res. No. 56 dtd. Mar. 23, 2010 31-Dec-12 11, 2013 11-Feb-13 31-Dec-15
Bd Res. No. 62 dtd. Sept.
2902 ESTRELLA M. GAN 06, 2007 6-Sep-07 31-Dec-09
Br. Res. No.__ dtd. April
2903 ESTRELLA REGASPI DATU 10, 2017 10-Apr-17 17-Dec-20
Bd. Res. No. dtd. May
0227 ESTRELLA S. ANDRES Bd. Res. No. 145 dtd. Dec. 2, 2010 31-Dec-13 12, 2017 12-May-17 11-Apr-20
Bd Res. No. 07 dtd. Jan.
3561 ESTRELLA T. PINEDA Bd Res. No. 185 dtd. Nov. 6, 2007 31-Dec-09 27, 2010 27-Jan-10 31-Dec-12
Br. Res. No. dtd. May 12,
3562 ESTRELLITA A. RAMOS 2017 12-May-17 9-Oct-20
Bd. Res. No. 160 dtd. Sept. 27, Bd. Res. No. 40 dtd. Feb.
1052 ESTRELLITA ENTIENZA ROBLE 2013 31-Dec-16 9, 2017 9-Feb-17 15-May-20

Br. Res. No. 130 dtd.


6192 ETHAN REYES MANZANO June 7, 2016 7-Jun-16 31-Dec-18

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LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
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NO. PARTNERSHIPS DATE DATE (BR NO. / DATE) From To

Bd. Res. No. 238 dtd.


5416 ETHEL DILAO QUINIO Bd. Res. No. 276 dtd. Dec. 18, 2013 31-Dec-15 Dec. 4, 2015 1-Jan-16 31-Dec-18

Bd. Res. No. 219 dtd. December 26, Bd. Res. No. 245 dtd.
0093 ETHEL E. CODIERA 2012 31-Dec-15 December 14, 2015 01-Jan-16 31-Dec-18
Br. Res. No.__ dtd. April
6952 ETHEL JAYNE PEREZ BENITEZ 10, 2017 10-Apr-17 18-May-20
Bd. Res. No. 141 dtd.
4839 ETHEL O. COLINA Dec. 2, 2010 2-Dec-10 31-Dec-12

Br. Res. No. 252 dtd.


6003 ETP AND ASSOCIATES December 14, 2015 14-Dec-15 31-Dec-17

Bd. Res. No. 16 dtd. Jan.


0368 EUBERTO J. GARAY Bd. Res. 06 dtd. Feb. 9, 2004 31-Dec-06 14, 2008 14-Jan-08 31-Dec-10

Bd. Res. No. 08 dtd. August 13, Bd. Res. No. dtd. May 12,
1007 EUFEMIA C. CEGUERA 2014 31-Dec-16 2017 12-May-17 3-Sep-20
Br. Res. No.__ dtd. April
1008 EUFEMIA RAMIREZ TABARES 10, 2017 10-Apr-17 13-Dec-20

Br. Res. No. 308 dtd.


6338 EUFRACIA D. COOTAUCO October 10, 2016 10-Oct-16 31-Dec-18

Bd. Res. No. 44 dtd.


4594 EUFRACIO CADANG ROCAMORA Bd. Res. No. 10 dtd. Feb. 8, 2012 31-Dec-14 March 11, 2015 11-Mar-15 31-Dec-17
Br. Res. No. 50 dtd. Feb.
6657 EUFRASIA AMELIA TRINIDAD JUVIDA 9, 2017 9-Feb-17 5-Apr-20

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LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
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Bd. Res. No. 53 dtd. Dec.


1454 EUFRECINA PASCUA CARMEN Bd. Res. No. 26 dtd. Feb. 20, 2012 31-Dec-14 29, 2014 1-Jan-15 31-Dec-17

Bd. Res. No. 273 dtd.


1860 EUFROCINA B. TAROBAL Bd. Res. No. 36 dtd. Feb. 29, 2012 31-Dec-14 Dec. 28, 2015 28-Dec-15 31-Dec-17
Bd. Res. No. 239 dtd.
2588 EUFROCINA BERDAN CONCEPCION Bd. Res. No. 231 dtd. Dec. 28, 2012 31-Dec-15 Dec. 4, 2015 1-Jan-16 31-Dec-18
Bd. Res. No. 79 dtd. July
1727 EUFROCINA C. LIRIO Bd. Res. No. 09 dtd. Feb. 8, 2012 31-Dec-14 8, 2015 8-Jul-15 31-Dec-17
Bd Res. No. 153 dtd. Oct.
3412 EUGENE C. CABREZA 3, 2007 3-Oct-07 31-Dec-09
Partner of Mateo, Pulido,
Bd. Res. No. 21 dtd. July 05, Ramos and Co.
0094 EUGENE T. MATEO 2001 31-Dec-03 Acreditation No. 3601
Bd. Res. No. 60 dtd. Feb.
0042 EUGENIA AQUINO DEL ROSARIO Bd. Res. No. 95 dtd. Oct. 19, 2011 31-Dec-13 19, 2016 19-Feb-16 31-Dec-18

Bd. Res. No. 49 dtd. Jan.


1677 EUGENIA GO-ALCANTARA-CRUZ Bd. Res. No. 96 dtd. Sept 21, 2005 31-Dec-07 28, 2008 28-Jan-08 31-Dec-10

0684 EUGENIA R. DIAZ Bd. Res. No. 73 dtd. Sept 15, 2004 31-Dec-06
Bd. Res. No. 09 dtd. Feb.
3977 EUGENIA SERRANO SERAFICA Bd. Res. No. 81 dtd. Oct. 11, 2011 31-Dec-13 2, 2015 2-Feb-15 31-Dec-17
Bd. Res. No. 47 dtd.
3961 EUGENIO LUGAY CUYOS, JR. Bd. Res. No. 143 dtd. Dec. 2, 2010 31-Dec-13 March 12, 2015 12-Mar-15 31-Dec-17
Bd Res. No. 273 dtd.
3393 EUGENIO MANLAGIT MAGTAGOB, JR. Bd Res. No. 49 dtd. Feb. 11, 2013 31-Dec-15 Dec. 28, 2015 1-Jan-16 31-Dec-18

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Bd. Res. No. 24 dtd. Feb.


1694 EUGENIO O. DALAUTA Bd. Res. No. 149 dtd. Sept. 5, 2008 31-Dec-10 25, 2011 25-Feb-11 31-Dec-13

Bd. Res. No. 368 dtd.


1145 EUGENIO SALOMEO OTIC, JR. Bd. Res. No. 265 dtd. Dec. 9, 2013 31-Dec-16 November 17, 2016 1-Jan-17 31-Dec-19

Bd. Res. No. 142 dtd. Sept. 25, Bd. Res. No. 224 dtd.
1008 EUGENIO VALENCIA BALAGAT 2012 31-Dec-15 Dec. 1, 2015 1-Jan-16 31-Dec-18

0772 EULALIO J. MINERVA & CO. Bd. Res. No. 86 dtd. Oct. 5, 2004 31-Dec-06

2398 EULOGIA V. ENRIQUEZ Bd. Res. No. 60 dtd. Sept. 11, 2006 31-Dec-08

Bd. Res. No. 135 dtd.


3311 EULOGIO C. LIM Bd. Res. No. 114 dtd. Oct 26, 2009 31-Dec-12 Sept. 25, 2012 1-Jan-13 31-Dec-15

Bd. Res. No. 165 dtd.


2050 EUNICE ACOBA AKILIT Bd. Res. No. 24 dtd. April 18, 2006 31-Dec-08 Sept. 17, 2015 17-Sep-15 31-Dec-17

0168 EUNICE G. TIBUDAN Bd. Res. No 115 dtd. Oct. 25, 2004 31-Dec-07

Br. Res. No. 282 dtd.


6320 EUNICE SY UY September 28, 2016 28-Sep-16 31-Dec-18

Bd Res. No. 09 dtd. Feb.


3116 EUREKA D. YCASIANO Bd Res. No. 83 dtd. April 14, 2010 31-Dec-12 2, 2015 2-Feb-15 31-Dec-17

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Br. Res. No.__ dtd. April
3117 EUROSE BALOFIOS MANINGULA 10, 2017 10-Apr-17 15-Jun-20

1771 EUSEBIO C. ESPANOL, JR. Bd. Res. No. 116 dtd. Nov. 30, 2005 31-Dec-07
Bd. Res. No. 177 dtd.
4691 EUSEBIO CADURNA INTING Bd. Res. No. 31 dtd. Feb. 12, 2010 31-Dec-12 Oct. 22, 2012 1-Jan-13 31-Dec-15

Bd. Res. No. 17 dtd. Feb.


2541 EUTIQUIO F. FAMATIGAN Bd. Res. No. 90 dtd. Nov. 16, 2006 31-Dec-08 2, 2015 2-Feb-15 31-Dec-17
Br. Res. No. 125 dtd.
6731 EVA I. BALLARAN March 17, 2017 17-Mar-17 3-Jan-20
Bd. Res. No. 264 dtd.
3967 EVA MARIE F. ATIENZA Bd. Res. No. 132 dtd. Dec. 2, 2010 31-Dec-13 Dec. 9, 2013 1-Jan-14 31-Dec-16
Bd Res. No. 21 dtd.
3312 EVA NAVARRO CORDERO Bd Res. No. 16 dtd. Jan. 8, 2013 31-Dec-15 February 9, 2016 9-Feb-16 31-Dec-18
Bd. Res. No. 156 dtd.
1142 EVA VERONICA JOCSON Bd. Res. No. 49 dtd. Mar. 23, 2010 31-Dec-12 Oct. 22, 2012 1-Jan-13 31-Dec-15
Bd. Res. No. 55 dtd. September
0186 EVAGELINE C. BASIG 9, 2002 31-Dec-04

2505 EVAGELINE F. FETICIO Bd. Res. No. 88 dtd. Nov. 10, 2006 31-Dec-08
Bd. Res. No. 20 dtd.
1143 EVALINDA I. GARCIA Bd. Res. No. 28 dtd. Feb. 20, 2012 31-Dec-14 December 19, 2014 1-Jan-15 31-Dec-17

Bd. Res. No.48 dtd. Mar.


4711 EVALINE ROSE VILLAFLOR LOPEZ 23, 2010 23-Mar-10 31-Dec-12

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Br. Res. No. dtd. May 12,


4712 EVAN CHRISTOPHER YUIPCO COTIANGCO 2017 12-May-17 3-Sep-20
Br. Res. No. dtd. May 12,
4713 EVAN GEM BLAS SADDI 2017 12-May-17 13-May-20
Bd. Res. No. 06 dtd. Feb.
4434 EVAN L. REBADULLA Bd. Res. No. 33 dtd. Mar. 6, 2009 31-Dec-11 8, 2012 8-Feb-12 31-Dec-14
Bd. Res. No. 24 dtd. Feb.
1806 EVANGELINE EDROSA AGCAOILI Bd. Res. No. 73 dtd. July 15, 2009 31-Dec-11 20, 2012 20-Feb-12 31-Dec-14

Bd. Res. No. 164 dtd. Sept. 27, Bd. Res. No. 42 dtd. Feb.
1475 EVANGELINE REYES VILLALOBOS 2013 31-Dec-16 9, 2017 9-Feb-17 2-Feb-20
Bd. Res. No. 24 dtd. January 23, Bd. Res. No. 201 dtd.
5240 EVANGELINE ANG SOMERA 2013 31-Dec-15 November 2, 2015 1-Jan-16 31-Dec-18

Bd. Res. No. 63 dtd. July


4540 EVANGELINE BESA CABUYADAO Bd. Res. No. 70 dtd. May 5, 2009 31-Dec-11 8, 2015 8-Jul-15 31-Dec-17
Br. Res. No.__ dtd. April
4541 EVANGELINE C. DELA FUENTE 10, 2017 10-Apr-17 28-Nov-20

Bd Res. No. 79 dtd. April


3096 EVANGELINE ESPEJO MARA Bd Res. No. 94 dtd. Sept. 11, 2007 31-Dec-09 14, 2010 14-Apr-10 31-Dec-12
Bd. Res. No. 48 dtd. Feb.
4814 EVANGELINE FABRO DELOS SANTOS Bd. Res. No. 07 dtd. Jan. 8, 2013 31-Dec-15 17, 2016 17-Feb-16 31-Dec-18

Bd Res. No. 269 dtd.


3348 EVANGELINE G. MURAO Bd Res. No. 81 dtd. April 16, 2013 31-Dec-15 Dec. 28, 2015 1-Jan-16 31-Dec-18

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Bd. Res. No. 90 dtd. April
3996 EVANGELINE M. REYES 17, 2008 17-Apr-08 31-Dec-10

Bd. Res. No. dtd. May


1164 EVANGELINE MEMPIN VILLESIS Bd. Res. No. 44 dtd. Feb. 20, 2012 31-Dec-14 12, 2017 12-May-17 21-Sep-20

Bd. Res. No. 187 dtd.


1854 EVANGELINE PARACUELLES JAMILI Bd. Res. No. 23 dtd. Feb. 20, 2012 31-Dec-14 Oct. 14, 2015 14-Oct-15 31-Dec-17

Bd. Res. No. 140 dtd.


4971 EVANGELINE PASCUAL DEL ROSARIO Bd. Res. No. 192 dtd. Oct. 29, 2013 31-Dec-16 March 28, 2017 28-Mar-17 5-Jul-20

Bd. Res. No. 28 dtd. Mar.


4411 EVANGELINE R. BALOLOY 4, 2009 4-Mar-09 31-Dec-11
Bd. Res. No. 121 dtd.
4110 EVANGELINE R. PADILLA June 4, 2008 4-Jun-08 31-Dec-10

Bd. Res. No. 34 dtd. Jan.


3760 EVANGELINE S. GARCIA 28, 2008 28-Jan-08 31-Dec-10
Br. Res. No.__ dtd. April
6918 EVANGELINE S. TALAID 10, 2017 10-Apr-17 8-Nov-20
Br. Res. No. 166 dtd.
6796 EVANGELINE SALCEDO CATOTAL April 7, 2017 7-Apr-17 18-Oct-20
Bd. Res. No. 154 dtd. Sept. 27, Bd. Res. No. dtd. May
3841 EVANGELINE SANTOS JOSON 2013 31-Dec-16 12, 2017 12-May-17 15-Mar-20

2125 EVANGELINE T. VITALES Bd. Res. No. 29 dtd. April 20, 2006 31-Dec-08

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0991 EVANGELINE UBANDO-AQUINO Bd. Res. No. 30 dtd. Feb. 18, 2005 31-Dec-07

Bd. Res. No. 97 dtd. August 13, Bd. Res. No. 106 dtd.
4744 EVANGELINE ZAMORA TECSON 2012 31-Dec-15 July 14, 2015 1-Jan-16 31-Dec-18

Bd. Res. No. 110 dtd.


4060 EVANSUENDA S. RALLOS May 12, 2008 12-May-08 31-Dec-10
Br. Res. No.__ dtd. April
4061 EVARISTO ADANGLAO DIWAS 10, 2017 10-Apr-17 15-Sep-20

Bd. Res. No. 242 dtd. December 28, Bd. Res. No. 21 dtd.
1716 EVELINA AMORES BALBON 2012 31-Dec-15 February 9, 2016 09-Feb-16 31-Dec-18
Bd Res. No. 228 dtd.
2769 EVELINA F. REYNO Bd Res. No. 07 dtd. Jan. 8, 2013 31-Dec-15 Dec. 1, 2015 1-Jan-16 31-Dec-18

1296 EVELY L. CHUN - PENG Bd. Res. No. 52 dtd. Apr. 12, 2005 31-Dec-07
Bd. Res. No. 64 dtd. Feb.
3236 EVELYN A. PILAPIL Bd. Res. No. 52 dtd. Feb. 11, 2013 31-Dec-15 19, 2016 19-Feb-16 31-Dec-18
Bd Res. No.65 dtd. Mar.
2859 EVELYN ATON - PALARCA Bd Res. No. 57 dtd. Sept. 06, 2007 31-Dec-09 26, 2010 26-Mar-10 31-Dec-12
Bd. Res. No. 172 dtd.
1259 EVELYN B. ALVARADO Bd. Res. No. 74 dtd. June 5, 2012 31-Dec-14 Sept. 21, 2015 21-Sep-15 31-Dec-17

2079 EVELYN C. ABRERA Bd. Res. No. 26 dtd. April 18, 2006 31-Dec-08

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Bd. Res. No.61 dtd. Mar.


4732 EVELYN C. SANTOS 23, 2010 23-Mar-10 31-Dec-12
Br. Res. No. 373 dtd.
6420 EVELYN CABADING VILLAROYA November 23, 2016 23-Nov-16 31-Dec-18

Bd. Res. No. 158 dtd. Sept. 27, Bd. Res. No. 434 dtd.
1508 EVELYN DOMINGO MATILLANO 2013 31-Dec-16 Dec. 14, 2016 1-Jan-17 31-Dec-19
Bd. Res. No. 08 dtd. Jan.
1053 EVELYN ECUBE ATIENZA Bd. Res. No. 232 dtd. Oct. 29, 2013 31-Dec-16 18, 2017 18-Jan-17 31-Dec-19

Bd Res. No. 97 dtd. Sept.


3117 EVELYN G. OCAMPO 11, 2007 11-Sep-07 31-Dec-09

2506 EVELYN J. CAPARROSO Bd. Res. No. 88 dtd. Nov. 10, 2006 31-Dec-08
Bd. Res. No. 250 dtd. December Bd. Res. No. 120 dtd.
5192 EVELYN JOY RAMIRO ESTRADA 28, 2012 31-Dec-14 May 17, 2016 17-May-16 31-Dec-18
Bd Res. No. 64 dtd. Feb.
2817 EVELYN LEAO FERNANDEZ Bd Res. No. 46 dtd. Feb. 11, 2013 31-Dec-15 19, 2016 19-Feb-16 31-Dec-18
Bd. Res. No. 03 dtd.
4855 EVELYN M. RAVAL-SERAFIN February 8, 2011 8-Feb-11 31-Dec-13

Bd. Res. No. 127 dtd. Sept. 25, Bd. Res. No. 37 dtd. Dec.
5139 EVELYN MACARAEG SANTIAGO 2012 31-Dec-14 19, 2014 1-Jan-15 31-Dec-17

Br. Res. No. dtd. May 12,


5140 EVELYN MAGBOO-SANTIAGO 2017 12-May-17 5-Dec-20

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Bd. Res. No. 78 dtd. April
0369 EVELYN MARTINEZ DINOPOL Bd. Res. No. 07 dtd. Jan. 27, 2010 31-Dec-12 16, 2013 16-Apr-13 31-Dec-15

Bd. Res. No. 79 dtd. April


2399 EVELYN MIRANDA DELOS SANTOS Bd. Res. No. 60 dtd. Sept. 11, 2006 31-Dec-08 14, 2010 14-Apr-10 31-Dec-12
Bd Res. No. 247 dtd.
3418 EVELYN N POZON PEDRAZA Bd Res. No. 98 dtd. April 17, 2013 31-Dec-15 Dec. 14, 2015 1-Jan-16 31-Dec-18
Bd. Res. No. 01 dtd. Jan.
4588 EVELYN NEBRES - DEJAME Bd. Res. No. 23 dtd. Feb. 20, 2012 31-Dec-14 26, 2015 26-Jan-15 31-Dec-17

Bd. Res. No. 162 dtd.


1379 EVELYN O. JAVIER Bd. Res. No. 181 dtd. Oct. 30, 2008 31-Dec-10 Dec. 21, 2010 1-Jan-11 31-Dec-13
Bd Res. No. 158 dtd. Oct.
3438 EVELYN O. SALUDES 8, 2007 8-Oct-07 31-Dec-09
Bd. Res. No. 22 dtd. Feb.
2489 EVELYN OCIONES GALDONES Bd. Res. No. 76 dtd. April 16, 2013 31-Dec-15 9, 2016 9-Feb-16 31-Dec-18
Br. Res. No. dtd. May 12,
2490 EVELYN OLASIMAN TOPACIO 2017 12-May-17 7-Mar-20
Br. Res. No.__ dtd. April
6884 EVELYN P. BARRION 10, 2017 10-Apr-17 5-Jul-20

Bd Res. No. 48 dtd. Sept.


2780 EVELYN P. BIGTAS 06, 2007 6-Sep-07 31-Dec-09

Bd. Res. No. 29 dtd. Dec


1921 EVELYN PACURIBOT BUTCON Bd. Res. No. 118 dtd. Dec 22, 2011 31-Dec-14 19, 2014 1-Jan-15 31-Dec-17
Bd. Res. No. 288 dtd.
1144 EVELYN PONCE ALINDOGAN Bd. Res. No. 43 dtd. Apr. 12, 2005 31-Dec-07 September 28, 2016 28-Sep-16 31-Dec-18

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Bd. Res. No. 264 dtd.
3796 EVELYN PULIDO ARENAS Bd. Res. No. 148 dtd. Dec. 21, 2010 31-Dec-13 Dec. 9, 2013 1-Jan-14 31-Dec-16
Bd. Res. No. 38 dtd. Mar.
2247 EVELYN Q. NUEZ Bd. Res. No. 41 dtd. May 30, 2006 31-Dec-08 6, 2009 6-Mar-09 31-Dec-11

Bd. Res. No. 40(A) dtd.


1678 EVELYN REYERA CABUG Bd. Res. No. 47 dtd. Mar. 28, 2011 31-Dec-13 Mar. 4, 2015 4-Mar-15 31-Dec-17
Bd. Res. No. 07 dtd. August 13, Bd. Res. No. 302 dtd.
4636 EVELYN RICARTE TIBON 2014 31-Dec-16 October 10, 2016 1-Jan-17 31-Dec-19
Br. Res. No. 373 dtd.
6408 EVELYN ROMERO CRUZ November 23, 2016 23-Nov-16 31-Dec-18

Bd. Res. No. 150 dtd.


2440 EVELYN S. BAEZ Bd. Res. No. 288 dtd. Dec. 23, 2013 31-Dec-16 July 4, 2016 1-Jan-17 31-Dec-19
Bd Res. No. 28 dtd. December 19, Bd Res. No. dtd. May 12,
2875 EVELYN SOLIS REMO 2014 31-Dec-16 2017 12-May-17 2-Jan-20
Bd. Res. No. 22 dtd. Feb.
4424 EVELYN SUMABAL OLMILLA Bd. Res. No. 94 dtd. Oct. 19, 2011 31-Dec-14 2, 2015 2-Feb-15 31-Dec-17

Bd. Res. No. 155 dtd. October 22, Bd. Res. No. 196 dtd.
0565 EVELYN SUNGUEB CORPUZ 2012 31-Dec-15 November 2, 2015 1-Jan-16 31-Dec-18
Bd Res. No. 196 dtd. Oct.
3182 EVELYN T. LAU Bd Res. No. 78 dtd. April 14, 2010 31-Dec-12 24, 2012 1-Jan-13 31-Dec-15

Br. Res. No. dtd. May 12,


3183 EVELYN TUAZON VILLAMOR 2017 12-May-17 9-Jan-20
Bd. Res. No. 27 dtd. Feb.
4527 EVELYNDA G. KARAMIHAN Bd. Res. No. 106 dtd. June 4, 2013 31-Dec-15 9, 2016 9-Feb-16 31-Dec-18

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Bd. Res. No. 09 dtd. Jan.


1455 EVERCITO GADDI MANANSALA Bd. Res. No. 297 dtd. Dec. 27, 2013 31-Dec-16 18, 2017 18-Jan-17 31-Dec-19
Bd. Res. No. 58 dtd. April
3954 EVODIO GILOS GENELSA Bd. Res. No. 80 dtd. April 10, 2008 31-Dec-10 15, 2011 15-Apr-11 31-Dec-13

2051 EVRULFO P. SINGSON Bd. Res. No. 24 dtd. April 18, 2006 31-Dec-08

Bd. Res. No.43 dtd. Mar.


4708 EXEQUIEL M. AVENGOZA 23, 2010 23-Mar-10 31-Dec-12

Bd. Res. No. 109 dtd.


3842 EXEQUIEL REMOLAR RION, JR. Bd. Res. No. 159 dtd. Dec. 21, 2010 31-Dec-13 Apr. 15, 2016 15-Apr-16 31-Dec-18
Bd. Res. No. 441 dtd.
4910 EXEQUIEL RICARDO MARTINEZ Bd. Res. No. 346 dtd. Dec. 27, 2013 31-Dec-16 Dec. 14, 2016 1-Jan-17 31-Dec-19

Bd. Res. No. 02 dtd. Jan.


1009 EXPEDITA A. SAVARIS Bd. Res. No. 348 dtd. Dec. 27, 2013 31-Dec-16 18, 2017 18-Jan-17 31-Dec-19

Br. Res. No. 73 dtd. Mar.


6111 EZEQUIELA SISON MACARANAS 28, 2016 28-Mar-16 31-Dec-18
Bd. Res. No. 05 dtd.
0670 F. B. DEL ROSARIO JR., & CO. Bd. Res. No. 07 dtd. Feb. 8, 2011 31-Dec-13 August 13, 2014 13-Aug-14 31-Dec-16
Bd. Res. No. 05 dtd.
0880 F. LEAO & COMPANY Bd. Res. No. 121 dtd. Sept. 6, 2010 31-Dec-12 August 13, 2014 13-Aug-14 31-Dec-16

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LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
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NO. PARTNERSHIPS DATE DATE (BR NO. / DATE) From To

Bd. Res. No. 218 dtd.


0671 F. S. ANDRES & COMPANY Bd. Res. No. 163 dtd. Oct. 22, 2012 31-Dec-15 Dec. 1, 2015 1-Jan-16 31-Dec-18
FABIAN & ASSOCIATES Bd. Res. No. 58 dtd. July
0353 (Formerly: FABIAN-OMAA & CO.) Bd. Res. No. 15 dtd. Feb. 20, 2012 31-Dec-14 8, 2015 8-Jul-15 31-Dec-17

Bd. Res. No. dtd. May


3797 FABIAN ORBON MENDEZ, JR. Bd. Res. No. 282 dtd. Dec. 23, 2013 31-Dec-16 12, 2017 12-May-17 9-Jun-20

Br. Res. No. 83 dtd. Mar.


6129 FAIRY ZYRENE GONZALES LIWAG 31, 2016 31-Mar-16 31-Dec-18
Br. Res. No.__ dtd. April
6997 FAITH E. BALDERAS 10, 2017 10-Apr-17 30-Nov-20

Bd. Res. No. 19 dtd.


2048 FAMATIGAN, FAMATIGAN & ASSOCIATES Bd. Res. No. 192 dtd. Oct. 24, 2012 31-Dec-15 February 9, 2016 9-Feb-16 31-Dec-18

Bd Res. No. 04 dtd. Jan.


3637 FARAH LAO-GUISADIO Bd Res. No. 194 dtd. Oct. 29, 2013 31-Dec-16 18, 2017 18-Jan-17 31-Dec-19
Bd. Res. No. 288 dtd.
4913 FARRAH BALBES GARDONES Bd. Res. No. 110 dtd. June 4, 2013 31-Dec-16 September 28, 2016 1-Jan-17 31-Dec-19
Bd. Res. No. 40 dtd. Jan.
3810 FARRAH S. DILAG 28, 2008 28-Jan-08 31-Dec-10
Bd. Res. No. 66 dtd. April
4938 FARRALES, PEAFLOR, VILLALOBOS & CO. 26, 2011 26-Apr-11 31-Dec-13

Bd. Res. No. 127 dtd.


0509 FATIMA D. MIRABONA Bd. Res. No. 48 dtd. May 31, 2004 31-Dec-06 Sept. 20, 2007 20-Sep-07 31-Dec-09

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Br. Res. No.__ dtd. April
6948 FATIMA ONDE SALADA 10, 2017 10-Apr-17 30-Sep-20

Bd. Res. No. 131 dtd.


2508 FATIMA TUPAS PERALTA Bd. Res. No. 73 dtd. July 1, 2011 31-Dec-13 August 11, 2015 11-Aug-15 31-Dec-17

0320 FAUSTINO C. GALUPO Bd. Res. 01 dtd. Feb. 9, 2004 31-Dec-06


Bd Res. No. 110 dtd. Sept. 14, Bd Res. No. 83 dtd. April
3193 FAUSTINO T. OTANES, JR. 2007 31-Dec-09 14, 2010 14-Apr-10 31-Dec-12

Bd. Res. No. 84 dtd.


4469 FAUSTINO TAPANG FELICIANO Bd. Res. No. 39 dtd. Mar. 6, 2009 31-Dec-11 August 13, 2012 13-Aug-12 31-Dec-14

Bd. Res. No. 20 dtd.


2143 FE A. SUYAT-BULLECER Bd. Res. No. 04 dtd. Feb. 8, 2012 31-Dec-14 December 19, 2014 1-Jan-15 31-Dec-17

Bd. Res. No. 23 dtd. January 23, Bd. Res. No. 04 dtd.
5236 FE COLANNAY FELIPE 2013 31-Dec-15 January 27, 2016 27-Jan-16 31-Dec-18
Bd. Res. No. 209 dtd. November 12, Bd. Res. No. 37 dtd. Dec.
4501 FE FERAS LANGCAUON 2012 31-Dec-14 19, 2014 1-Jan-15 31-Dec-17
Bd Res. No. 113 dtd. Sept. 06, Bd Res. No. 41(B) dtd.
2798 FE GARCIA CASUPANAN 2010 31-Dec-12 March 4, 2015 4-Mar-15 31-Dec-17
Bd. Res. No. 102 dtd. August 13, Bd. Res. No. 21 dtd.
5123 FE MENDOZA SALONGA 2012 31-Dec-14 December 19, 2014 1-Jan-15 31-Dec-17
Bd. Res. No.418 dtd.
1297 FE NIEVA JAMBALOS Bd. Res. No. 261 dtd. Dec. 9, 2013 31-Dec-16 November 24, 2016 1-Jan-17 20-Dec-19

Page 219
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Bd Res. No. 73 dtd. July


3532 FE R. OCHOTORENA Bd Res. No. 179 dtd. Nov. 6, 2007 31-Dec-09 1, 2011 1-Jul-11 31-Dec-13
Br. Res. No. 37 dtd. Feb.
6072 FE S. BERSAMIN 9, 2016 9-Feb-16 31-Dec-18
Bd. Res. No. 134 dtd.
4129 FE S. LOBREN July 18, 2008 18-Jul-08 31-Dec-10
Bd. Res. No. 07 dtd. Jan.
1183 FE S. MENDOZA Bd. Res. No. 45 dtd. Apr. 12, 2005 31-Dec-07 26, 2009 26-Jan-09 31-Dec-11
Br. Res. No.__ dtd. April
7007 FE SEVERINO-MACION 10, 2017 10-Apr-17 2-Jan-20
Bd Res. No. ____ dtd.
3047 FE V. CANILAO Bd Res. No. 88 dtd. Sept. 11, 2007 31-Dec-09 April 10, 2017 10-Apr-17 16-Sep-20

0419 FE. A. TIMONERA Bd. Res. No. 24 dtd. Feb. 24, 2004 31-Dec-06

Bd. Res. No. 77 dtd. July


4564 FEBES V. LABRADOR 15, 2009 15-Jul-09 31-Dec-11

Bd. Res. No. ____ dtd.


3728 FEDELINDA GAETOS BALAGBAG Bd. Res. No. 312 dtd. Dec. 27, 2013 31-Dec-16 April 10, 2017 10-Apr-17 24-Apr-20
Bd. Res. No. 269 dtd.
0510 FEDELINE G. CRUZ Bd. Res. No. 26 dtd. Jan. 23, 2013 31-Dec-15 Dec. 28, 2015 1-Jan-16 31-Dec-18
Bd. Res. No. 142 dtd.
1717 FEDELITO ESGUERRA FELICIANO Bd. Res. No. 218 dtd. Oct. 29, 2013 31-Dec-16 March 28, 2017 28-Mar-17 25-Nov-20
Bd. Res. No. 170 dtd. Sept. 27, Bd. Res. No. 80 dtd.
0095 FEDERICO IDOS PARAGAS 2013 31-Dec-16 March 10, 2017 10-Mar-17 12-Dec-20

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0924 FEDERICO P. BAJAR, JR. Bd. Res. No. 24 dtd. Feb. 16, 2005 31-Dec-07

Br. Res. No. 233 dtd.


5990 FELIBETH R. MELCHOR December 4, 2015 4-Dec-15 31-Dec-17
Bd. Res. No. 09 dtd. Feb.
4716 FELICIA NIRZA FLORES Bd. Res. No.55 dtd. Mar. 23, 2010 31-Dec-12 2, 2015 2-Feb-15 31-Dec-17
Bd. Res. No. 162 dtd. Sept. 27, Bd. Res. No. 190 dtd.
1010 FELICIANA F. VILLARIN 2013 31-Dec-16 July 7, 2016 1-Jan-17 31-Dec-19

Bd. Res. No. 76 dtd. April


0835 FELICIANO D. ROQUE, JR. Bd. Res. No. 129 dtd. Nov. 10, 2004 31-Dec-06 10, 2008 10-Apr-08 31-Dec-10

Bd. Res. No. ___ dtd.


1274 FELICIANO GAPUZ FERNANDEZ Bd. Res. No. 314 dtd. Dec. 27, 2013 31-Dec-16 April 10, 2017 10-Apr-17 25-Aug-20
Bd. Res. No. 222 dtd.
2614 FELICIANO OCTOBRE NIDOY, JR. Bd. Res. No. 199 dtd. Oct. 24, 2012 31-Dec-15 Dec. 1, 2015 1-Jan-16 31-Dec-18

Bd. Res. No. 353 dtd.


4210 FELICIANO SUNGA ALMAZORA, JR. Bd. Res. No. 337 dtd. Dec. 27, 2013 31-Dec-16 November 3, 2016 1-Jan-17 31-Dec-19

Bd. Res. No. 218 dtd.


0008 FELICIDAD B. DIVA & CO. Bd. Res. No. 204 dtd. Oct. 29, 2012 31-Dec-15 Dec. 1, 2015 1-Jan-16 31-Dec-18
Br. Res. No. 22 dtd.
6601 FELICIDAD OPINA PEREZ January 18, 2017 18-Jan-17 31-Dec-19

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Bd. Res. No. 45 dtd. Feb.


3934 FELICIDAD PRONEBO VICTORIO Bd. Res. No. 152 dtd. Sept. 9, 2013 31-Dec-16 9, 2017 9-Feb-17 6-Mar-20

Bd. Res. No. 122 dtd. Sept. 19, Bd. Res. No. 205 dtd.
0484 FELICISIMA AVENA BALAGOT 2012 31-Dec-15 November 2, 2015 1-Jan-16 31-Dec-18

Bd Res. No. 146 dtd. Oct.


3358 FELICISIMA C. SARIA 3, 2007 3-Oct-07 31-Dec-09

0071 FELICITAS DELUMEN Bd. Res. No. 20 dtd. June 18, 2001 31-Dec-03
Br. Res. No. dtd. May 12,
72 FELICITAS Q. GARCIA 2017 12-May-17 6-Mar-20

Bd Res. No. 17 dtd. Feb.


2904 FELICITO CRUZ RAMOS Bd Res. No. 57 dtd. Mar. 23, 2010 31-Dec-12 2, 2015 2-Feb-15 31-Dec-17
Bd. Res. No. 64 dtd. July
2170 FELINA S. BOX Bd. Res. No. 79 dtd. June 21, 2012 31-Dec-14 8, 2015 8-Jul-15 31-Dec-17
Bd. Res. No. 344 dtd.
0828 FELINITA - I REVILLEZA BARROGA Bd. Res. No. 62 dtd. Mar. 26, 2010 31-Dec-12 Dec. 27, 2013 27-Dec-13 31-Dec-15
Bd. Res. No. 38 dtd. March 28, Bd. Res. No. 41 dtd. Dec.
4044 FELINO CASTILLO GARCIA 2011 31-Dec-13 19, 2014 19-Dec-14 31-Dec-16

Bd Res. No. 198 dtd.


3373 FELINO I. MALIWAT Bd Res. No. 10 dtd. Jan. 27, 2010 31-Dec-12 Oct. 24, 2012 1-Jan-13 31-Dec-15

Bd. Res. No. 08 dtd. August 13, Bd. Res. No. dtd. May
4751 FELIPA CABAYLO CORREA 2014 31-Dec-16 12, 2017 12-May-17 3-Sep-20

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Bd. Res. No. 269 dtd.


1605 FELIPA CABUYAO CABUYAO Bd. Res. No. 84 dtd. July 15, 2009 31-Dec-11 Dec.18, 2013 18-Dec-13 31-Dec-15
Bd. Res. No. 33 dtd. Feb.
4547 FELIPE AGONCILLO Bd. Res. No. 74 dtd. July 15, 2009 31-Dec-11 29, 2012 29-Feb-12 31-Dec-14

Br. Res. No. 84 dtd. July


5736 FELIPE DELMIGUEZ FADEROGAO 8, 2015 8-Jul-15 31-Dec-17
Br. Res. No. dtd. May 12,
5737 FELIPE MAC TOLENTINO, JR. 2017 12-May-17 20-Feb-20
Bd. Res. No. 157 dtd.
4230 FELIPE MALINAY BARCELON, JR. Sept. 5, 2008 5-Sep-08 31-Dec-10

Br. Res. No. 408 dtd.


6481 FELIPE RODELAS DE LUNA November 24, 2016 24-Nov-16 31-Dec-18

1239 FELIPE S. CALILONG Bd. Res. No. 49 dtd. Apr. 12, 2005 31-Dec-07

Bd. Res. No. 71 dtd. June


1165 FELIPE T. CHUA Bd. Res. No. 84 dtd. July 15, 2009 31-Dec-11 5, 2012 5-Jun-12 31-Dec-14
Bd. Res. No. 196 dtd.
0284 FELISA CHUA LIM Bd. Res. No. 156 dtd. Oct. 22, 2012 31-Dec-15 November 2, 2015 1-Jan-16 31-Dec-18

Bd Res. No. 02 dtd. Jan.


3715 FELISA LACOPIA SAYAS Bd Res. No. 61 dtd. April 26, 2011 31-Dec-13 26, 2015 26-Jan-15 31-Dec-17
Bd. Res. No. 24 dtd. Feb.
1196 FELIX C. ENRIQUEZ Bd. Res. No. 27 dtd. Feb. 20, 2012 31-Dec-14 4, 2015 4-Feb-15 31-Dec-17

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Br. Res. No. 447 dtd.
6539 FELIX C. TABUENA December 14, 2016 14-Dec-16 31-Dec-18

Bd. Res. No. 207 dtd. November 12, Bd. Res. No. 240 dtd.
0758 FELIX COLINARES ORIO 2012 31-Dec-15 Dec. 4, 2015 1-Jan-16 31-Dec-18

1419 FELIX D. CENA Bd. Res. No. 63 dtd. May 27, 2005 31-Dec-07
Bd. Res. No. 179 dtd.
0447 FELIX FLORES MIOZA Bd. Res. No. 62 dtd. Mar. 26, 2010 31-Dec-12 Oct. 22, 2012 1-Jan-13 31-Dec-15

Bd. Res. No. 08 dtd. Feb.


1001 FELIX HORDISTA GARSUTA, JR. Bd. Res. No. 117 dtd. Sept. 6, 2010 31-Dec-13 2, 2015 2-Feb-15 31-Dec-17
Bd. Res. No. 44 dtd.
4346 FELIX MENDOZA DE CASTRO Bd. Res. No. 37 dtd. Feb. 29, 2012 31-Dec-14 March 11, 2015 11-Mar-15 31-Dec-17
Bd Res. No. 65 dtd. Feb.
3247 FELIXBERTO PANSOY DE CASTRO Bd Res. No. 85 dtd. April 16, 2013 31-Dec-15 19, 2016 19-Feb-16 31-Dec-18
Bd. Res. No. 59 dtd. April
2080 FELIZARDO BOU POLVOROSA Bd. Res. No. 26 dtd. April 18, 2006 31-Dec-08 17, 2009 17-Apr-09 31-Dec-11
Br. Res. No. 427 dtd.
6444 FELIZARDO CHING LAO November 29, 2016 29-Nov-16 31-Dec-18
Bd Res. No. 61 dtd. Feb.
3368 FELIZARDO TAQUEBAN SIDAYEN Bd Res. No. 31 dtd. Jan. 23, 2013 31-Dec-15 19, 2016 19-Feb-16 31-Dec-18
Bd. Res. No. 64 dtd. May
4513 FELMA F. FELARCA - MATIAS 5, 2009 5-May-09 31-Dec-11
Bd Res. No. 48 dtd. Feb.
3524 FELMA NUYLES NARCE Bd Res. No.138 dtd. Sept. 25, 2012 31-Dec-15 17, 2016 17-Feb-16 31-Dec-18

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Bd. Res. No. 34 dtd.


2226 FELMA S. SANCHEZ Bd. Res. No. 101 dtd. Oct. 21, 2011 31-Dec-14 December 19, 2014 1-Jan-15 31-Dec-17
Br. Res. No. 75 dtd.
6712 FELMAR BECHAYDA BORJA March 10, 2017 10-Mar-17 29-Feb-20
Bd. Res. No. 433 dtd.
1054 FELOMINO SUNGCANG BELINARIO Bd. Res. No. 209 dtd. Oct. 29, 2013 31-Dec-16 Dec. 14, 2016 1-Jan-17 31-Dec-19
Bd Res. No. 62 dtd. Sept.
2903 FELVIRINA C. CRUZ 06, 2007 6-Sep-07 31-Dec-09

Bd. Res. No. 61 dtd.Mar.


3878 FEMIE M. BITENG 18, 2008 18-Mar-08 31-Dec-10
Br. Res. No.__ dtd. April
3879 FENALON ONG CHAN 10, 2017 10-Apr-17 3-Dec-20
Bd. Res. No. 135 dtd. Sept. 25, Bd. Res. No. 164 dtd.
0336 FERDINAND ABADILLA RODRIGUEZ 2012 31-Dec-15 Sept. 17, 2015 1-Jan-16 31-Dec-18

Br. Res. No.__ dtd. April


337 FERDINAND CORONEL ESTANISLAO 10, 2017 10-Apr-17 14-Feb-20

Bd. Res. No. 83 dtd. Oct.


4223 FERDINAND DE ASIS PEAFLOR Bd. Res. No. 153 dtd. Sept. 5, 2008 31-Dec-10 11, 2011 11-Oct-11 31-Dec-13

Bd. Res. No. 107 dtd.


4759 FERDINAND HERNANDEZ RAMOS Bd. Res. No.81 dtd. Apr. 14, 2010 31-Dec-12 June 4, 2013 4-Jun-13 31-Dec-15

Page 225
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Bd. Res. No. 271 dtd.


4840 FERDINAND JAVIEN SAN DIEGO Bd. Res. No. 159 dtd. Oct. 22, 2012 31-Dec-15 Dec. 28, 2015 1-Jan-16 31-Dec-18

Bd Res. No. 27 dtd. Jan.


2770 FERDINAND M. SACMAR Bd Res. No. 47 dtd. Sept. 06, 2007 31-Dec-09 23, 2013 23-Jan-13 31-Dec-15

Bd Res. No. 51 dtd. Dec.


3065 FERDINAND MIRAYO BATOL Bd Res. No. 60 dtd. April 26, 2012 31-Dec-14 29, 2014 1-Jan-15 31-Dec-17

Bd. Res. No. 109 dtd.


4054 FERDINAND O. PASCUA May 12, 2008 12-May-08 31-Dec-10

0462 FERDINAND R. CASEDO Bd. Res. No. 38 dtd. April 14, 2004 31-Dec-06

0625 FERDINAND S. BALIS Bd. Res. No. 51 dtd. June 7, 2004 31-Dec-06

Bd Res. No. 34 dtd. Feb.


3274 FERDINAND SANARES REYES Bd Res. No. 79 dtd. April 16, 2013 31-Dec-15 9, 2016 9-Feb-16 31-Dec-18
Br. Res. No. dtd. May 12,
3275 FERLIN GALLARDO GATAN 2017 12-May-17 24-Dec-20

Br. Res. No. 86 dtd. July


5754 FERMIN MABANSAG DOMINGO, JR. 8, 2015 8-Jul-15 31-Dec-17

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2113 FERMIN N. PARONE Bd. Res. No. 28 dtd. April 20, 2006 31-Dec-08

Bd. Res. No. 08 dtd.


0992 FERMINIA C. BALDO- BIONSON Bd. Res. No. 95 dtd. Oct. 19, 2011 31-Dec-13 Feb. 2, 2015 2-Feb-15 31-Dec-17

1223 FERNALYN M. TICAA Bd. Res. No. 48 dtd. Apr. 12, 2005 31-Dec-07 Mr. Lopes formed
another partnership
0456 FERNANDEZ, SANTOS & LOPEZ Bd. Res. No. 37 dtd. April 14, 2004 31-Dec-06 (Lopez & Co.).

Br. Res. No.__ dtd. April


457 FERNANDO B. BULANTE 10, 2017 10-Apr-17 13-Feb-20

Br. Res. No.__ dtd. April


6959 FERNANDO DELA CRUZ JUCO 10, 2017 10-Apr-17 14-Jul-20
Bd. Res. No. 284 dtd. Dec. 23, Bd. Res. No. 206 dtd.
4774 FERNANDO DELOS SANTOS LAO 2013 31-Dec-15 November 2, 2015 1-Jan-16 31-Dec-18
Bd. Res. No. dtd. May
3811 FERNANDO GUERRERO NAPASA Bd. Res. No. 325 dtd. Dec. 27, 2013 31-Dec-16 12, 2017 12-May-17 16-Dec-20

Bd. Res. No. 134 dtd. Dec. 14, Bd. Res. No. 54 dtd. Feb.
0864 FERNANDO OTILANO VIESCA, JR. 2004 31-Dec-06 11, 2013 11-Feb-13 31-Dec-15

Br. Res. No. 48 dtd.


5688 FERNANDO SANTOS NUCUM, JR. March 12, 2015 12-Mar-15 31-Dec-17

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Bd Res. No. 147 dtd. Oct.


3369 FERNANDO V. MARCELLANA 3, 2007 3-Oct-07 31-Dec-09

2112 FERRANDO SISON MENDOZA Bd. Res. No. 28 dtd. April 20, 2006 31-Dec-08

Br. Res. No. dtd. May 12,


2113 FERRANDO SISON MENDOZA 2017 12-May-17 5-Jan-20

Br. Res. No. 72 dtd.


6690 FIDEL B. DEL ROSARIO, JR. March 10, 2017 10-Mar-17 16-Apr-20

Bd. Res. No. 57 dtd. March 28, Bd. Res. No. 34 dtd.
0925 FIDEL FULGUERAS ERIVERA 2011 31-Dec-13 December 19, 2014 19-Dec-14 31-Dec-16

Bd. Res. No. ___ dtd.


4191 FIDEL MATEO MAGNO, JR. Bd. Res. No. 300 dtd. Dec. 27, 2013 31-Dec-16 April 10, 2017 10-Apr-17 18-Mar-20

Bd. Res. No. 49 dtd. March 28, Bd. Res. No. 61 dtd. July
0512 FIDEL MEREGILLANO VALDEZ, JR. 2012 31-Dec-14 8, 2015 8-Jul-15 31-Dec-17

Bd. Res. No. 30 dtd. Dec.


1875 FIDEL VALENZUELA LOMIBAO Bd. Res. No. 105 dtd. Oct. 21, 2011 31-Dec-14 19, 2014 1-Jan-15 31-Dec-17

Bd. Res. No. 86 dtd. April


3978 FIDELITO A. RUFIN 15, 2008 15-Apr-08 31-Dec-10

Bd Res. No. 04 dtd. Jan.


3614 FIDES SALVE M. JAVIER 9, 2008 9-Jan-08 31-Dec-10

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Bd. Res. No. 212 dtd. November 12, Bd. Res. No. 117 dtd.
5170 FIEL CABALLERO MARTINEZ 2012 31-Dec-14 May 5, 2016 5-May-16 31-Dec-18

Bd. Res. No. 45 dtd.


5043 FIL LEANDRO A. CRUZ March 28, 2012 28-Mar-12 31-Dec-14

Bd. Res. No. 03 dtd. February 8, Bd. Res. No. 223 dtd.
4856 FILADELFO NACAYTUNA IROY 2011 31-Dec-13 Oct. 29, 2013 1-Jan-14 31-Dec-16

1855 FILAMIE S. AGUILLON Bd. Res. No. 01 dtd. Jan. 3, 2006 31-Dec-08

2542 FILIPINA G. ALFAFARA Bd. Res. No. 90 dtd. Nov. 16, 2006 31-Dec-08 Cancelled Connected to
Farrales, Peaflor,
Bd. Res. No. 182 dtd. Villalobos & Co. under
2244 FILIPINA SISGON FARRALES Bd. Res. No. 41 dtd. May 30, 2006 31-Dec-08 Oct. 30, 2008 1-Jan-09 31-Dec-11 Board Resolution 66

Br. Res. No. 126 dtd.


5879 FILIPINA SISGON FARRALES August 11, 2015 11-Aug-15 31-Dec-17

Bd. Res. No. 187 dtd.


5302 FILMARK JUMALON BAO Bd. Res. No. 92 dtd. April 16, 2013 31-Dec-15 Oct. 14, 2015 1-Jan-16 31-Dec-18

Bd. Res. No. 07 dtd. Jan.


1728 FILOMENA G. PEREZ Bd. Res. No. 207 dtd. Oct. 29, 2013 31-Dec-16 18, 2017 18-Jan-17 31-Dec-19

Page 229
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Bd. Res. No. 166 dtd.


2529 FILOMENA R. SANCHEZ Bd. Res. No. 91 dtd. Nov. 16, 2006 31-Dec-08 Oct. 28, 2008 1-Jan-09 31-Dec-11

Bd. Res. No. 361 dtd.


5515 FILONILO SUNGA MACALINO Dec. 27, 2013 27-Dec-13 31-Dec-15

Bd. Res. No. 64 dtd. April


3896 FILOTEA S. LEDESMA 2, 2008 2-Apr-08 31-Dec-10

Bd. Res. No. 165 dtd.


1203 FLOCERFINA C. SILVA Bd. Res. No. 321 dtd. Dec. 27, 2013 31-Dec-16 April 7, 2017 7-Apr-17 11-Nov-20

Bd. Res. No. 83 dtd. April


3968 FLOCERPIDA I. DIMATULAC 15, 2008 15-Apr-08 31-Dec-10

Bd. Res. No. 156 dtd. Sept. 27, Bd. Res. No. 08 dtd. Jan.
1320 FLOR VALENTINO ISOLA 2013 31-Dec-16 18, 2017 18-Jan-17 31-Dec-19

0475 FLOR P. BAUTISTA - MEDINA Bd. Res. No. 39 dtd. April 14, 2004 31-Dec-06

Bd. Res. No. 169 dtd. Sept. 27, Bd. Res. No. 42 dtd. Feb.
1298 FLOR S. MARASIGAN 2013 31-Dec-16 9, 2017 9-Feb-17 7-Nov-20

Bd. Res. No. 07 dtd. August 13, Bd. Res. No. dtd. May
1359 FLORA A. BRIONES 2014 31-Dec-16 12, 2017 12-May-17 3-Nov-20

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Bd. Res. No. 25 dtd. Jan.


1275 FLORA C. MENDOZA Bd. Res. No. 51 dtd. Apr. 12, 2005 31-Dec-07 28, 2008 28-Jan-08 31-Dec-10

Bd Res. No. 79 dtd. April


3135 FLORA FRANCIA AYSON Bd Res. No. 99 dtd. Sept. 11, 2007 31-Dec-09 14, 2010 14-Apr-10 31-Dec-12

Bd. Res. No. 38 dtd. Feb.


0066 FLORA L. CAPILI Bd. Res. No. 150 dtd. Sept. 9, 2013 31-Dec-15 11, 2016 11-Feb-16 31-Dec-18

Bd. Res. No. 212 dtd.


2227 FLORA NARCISA NACES - MATEO Bd. Res. No. 35 dtd. Dec. 19, 2014 31-Dec-17 April 20, 2017 20-Apr-17 29-Jan-20

Bd Res. No. 210 dtd. November 12, Bd Res. No. 242 dtd.
3533 FLORAMIE T. MANLOLO 2012 31-Dec-15 December 4, 2015 1-Jan-16 31-Dec-18

Br. Res. No.__ dtd. April


3534 FLORANTE BAUTISTA TABORA 10, 2017 10-Apr-17 20-Jun-20

1197 FLORANTE C. ELIZALDE Bd. Res. No. 46 dtd. Apr. 12, 2005 31-Dec-07

Bd. Res. No. ____ dtd.


1695 FLORANTE RAMOS BAUTISTA Bd. Res. No. 322 dtd. Dec. 27, 2013 31-Dec-16 April 10, 2017 10-Apr-17 15-Jul-20

Bd. Res. No. 346 dtd. Dec. 27, Bd. Res. No. 10 dtd. Jan.
1224 FLORDELIS BALVEZ VELAYO 2013 31-Dec-16 18, 2017 18-Jan-17 31-Dec-19

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Bd. Res. No. 197 dtd.


5061 FLORDELIZ H. FLORIDA-LAPUT Bd. Res. No. 68 dtd. June 5, 2012 31-Dec-14 November 2, 2015 2-Nov-15 31-Dec-17

1204 FLORDELIZA A. VILLABROZA Bd. Res. No. 47 dtd. Apr. 12, 2005 31-Dec-07
Br. Res. No. 21 dtd.
6598 FLORDELIZA AGUSTIN MONCES January 18, 2017 18-Jan-17 31-Dec-19

Bd. Res. No. 41(B) dtd.


3798 FLORDELIZA BAMBA SALGADO-YBOA Bd. Res. No. 39 dtd. Jan. 28, 2008 31-Dec-10 March 4, 2015 4-Mar-15 31-Dec-17

Bd. Res. No. 156 dtd.


2585 FLORDELIZA E. BASCONES Bd. Res. No. 51 dtd. Feb. 11, 2013 31-Dec-15 August 24, 2015 1-Jan-16 31-Dec-18
Bd. Res. No. 223 dtd. December 28, Bd. Res. No. 47 dtd. Feb.
2589 FLORDELIZA MALIWAT DE LA CRUZ 2012 31-Dec-15 17, 2016 17-Feb-16 31-Dec-18

1276 FLORDELIZA P. ABANGCO Bd. Res. No. 51 dtd. Apr. 12, 2005 31-Dec-07
Bd. Res. No. 47 dtd. March 28, Bd. Res. No. 70 dtd. July
4435 FLORDELIZA P. DATU 2012 31-Dec-14 8, 2015 8-Jul-15 31-Dec-17
Bd. Res. No. 135 dtd.
3087 FLORDELIZA P. MENDOZA Bd. Res. No. 104 dtd. Oct. 26, 2009 31-Dec-12 Sept. 25, 2012 1-Jan-13 31-Dec-15

Bd. Res. No. 62 dtd. Dec


1312 FLORECITA BESA GELVEZON Bd. Res. No. 119 dtd. Dec 26, 2011 31-Dec-14 29, 2014 1-Jan-15 31-Dec-17

Bd Res. No. 12 dtd. Jan.


3359 FLORENCE E. ABENITA Bd Res. No. 146 dtd. Oct. 3, 2007 31-Dec-09 27, 2010 27-Jan-10 31-Dec-12

Page 232
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
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Bd. Res. No. 09 dtd. Jan.


2490 FLORENCE G. GALLARDO Bd. Res. No. 87 dtd. Nov. 10, 2006 31-Dec-08 27, 2010 27-Jan-10 31-Dec-12

0061 FLORENCE O. CABANSAG Bd. Res. No. 19 dtd. June 18, 2001 31-Dec-03
Bd Res. No. 51 dtd. Feb.
3072 FLORENCE V. JIMENEZ Bd Res. No. 51 dtd. Feb. 18, 2016 31-Dec-18 18, 2016 18-Feb-16 31-Dec-18

1456 FLORENCIA S. YUTUC-ESTRELLA Bd. Res. No. 65 dtd. May 27, 2005 31-Dec-07

Bd Res. No. 85 dtd.


3428 FLORENCIA ULAYAN ROMASANTA Bd Res. No. 157 dtd. Oct. 8, 2007 31-Dec-09 August 13, 2012 13-Aug-12 31-Dec-14
Bd. Res. No. 20 dtd. Mar.
1078 FLORENCIO A. LAYCO Bd. Res. No. 38 dtd. Mar. 18, 2005 31-Dec-07 4, 2009 4-Mar-09 31-Dec-11

0815 FLORENCIO B. VERGARA Bd. Res. No. 114 dtd. Oct. 25, 2004 31-Dec-06
Bd. Res. No. 63 dtd. Dec.
3912 FLORENCIO DIGNOS MANCE Bd. Res. No. 62 dtd. April 26, 2012 31-Dec-14 29, 2014 1-Jan-15 31-Dec-17
Br. Res. No. 82 dtd. July
5717 FLORENCIO ESTOPA ULLA, JR. 8, 2015 8-Jul-15 31-Dec-17

Bd. Res. No. 133 dtd.


1752 FLORENCIO L. GABRILLO Bd. Res. No. 06 dtd. Feb. 8, 2011 31-Dec-13 August 28, 2013 1-Jan-14 31-Dec-16
Bd. Res. No. 21 dtd. July 05, Bd. Res. No. 86 dtd. Nov.
0096 FLORENCIO P. LAXAMANA 2001 31-Dec-03 10, 2006 10-Nov-06 31-Dec-08

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Bd. Res. No. 02 dtd. Jan.
1907 FLORENCIO YAMO ROJAS, JR. Bd. Res. No. 75 dtd. Oct. 7, 2011 31-Dec-14 26, 2015 26-Jan-15 31-Dec-17

Bd. Res. No. 32 dtd. Mar.


1889 FLORENDA A. PUNIO Bd. Res. No. 06 dtd. Jan. 24, 2006 31-Dec-08 6, 2009 6-Mar-09 31-Dec-11

Bd Res. No. 63 dtd. Feb.


3512 FLORENDA C. DESTURA Bd Res. No. 95 dtd. April 17, 2013 31-Dec-15 19, 2016 19-Feb-16 31-Dec-18

Bd. Res. No. 206 dtd. November 12, Bd. Res. No. 28 dtd.
3913 FLORENDA C. VALLESPIN 2012 31-Dec-14 December 19, 2014 1-Jan-15 31-Dec-17
Bd. Res. No. 61 dtd. Feb.
2713 FLORENDA E. MUIZ-NAVERA Bd. Res. No. 29 dtd. Jan. 23, 2013 31-Dec-15 19, 2016 19-Feb-16 31-Dec-18
Bd Res. No. 121 dtd. August 28, Bd Res. No. 78 dtd.
3644 FLORENDA LEONARDO QUIO 2013 31-Dec-16 March 28, 2016 1-Jan-17 31-Dec-19
Bd. Res. No. 44 dtd.
1546 FLORENTINA FIGUEROA CABALLA Bd. Res. No. 55 dtd. April 17, 2009 31-Dec-11 March 11, 2015 11-Mar-15 31-Dec-17

Bd. Res. No. 76 dtd. July


4400 FLORENTINA S. RAMIREZ Bd. Res. No. 09 dtd. Feb. 8, 2012 31-Dec-14 8, 2015 8-Jul-15 31-Dec-17
Bd. Res. No. 38 dtd. Jan.
3785 FLORENTINO A. ESTENOR 28, 2008 28-Jan-08 31-Dec-10

Bd. Res. No. 15 dtd. Jan.


2622 FLORENTINO M. MORALES 29, 2007 29-Jan-07 31-Dec-09
Bd. Res. No. 164 dtd.
0760 FLORENTINO PEDROLA ROLDAN Bd. Res. No. 173 dtd. Oct. 22, 2012 31-Dec-15 Sept. 17, 2015 1-Jan-16 31-Dec-18

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Br. Res. No. 84 dtd. July
5737 FLORENTINO RODRIGUEZ RUBIANO, JR. 8, 2015 8-Jul-15 31-Dec-17

Bd. Res. No. 09 dtd. Feb.


1476 FLORESITA PATRIARCA ANTONIO Bd. Res. No. 121 dtd. Dec 26, 2011 31-Dec-13 2, 2015 2-Feb-15 31-Dec-17

0726 FLORIDA J. MAGDAMIT Bd. Res. No. 76 dtd. Sept 15, 2004 31-Dec-06

Bd Res. No. 203 dtd.


3088 FLORIDA PEA PASCUAL Bd Res. No. 42 dtd. Feb. 11, 2013 31-Dec-15 November 2, 2015 1-Jan-16 31-Dec-18

1606 FLORIDA PIGAO SARILE Bd. Res. No. 113 dtd. Nov. 8, 2005 31-Dec-07

Bd. Res. No. 173 dtd.


4280 FLORIDO S. SANTOS Oct. 30, 2008 30-Oct-08 31-Dec-10
Bd. Res. No. 143 dtd.
4184 FLORINDA S. JAVIER July 18, 2008 18-Jul-08 31-Dec-10
Bd Res. No. 155 dtd.
3374 FLORINIO DULCE ISLA Bd Res. No. 118 dtd. Sept. 19, 2012 31-Dec-15 August 24, 2015 1-Jan-16 31-Dec-18

0306 FLORITA A. CODILLA Bd. Res. 82 dtd. Nov. 3, 2003 31-Dec-05

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Cancelled effective Feb. 12,
2010. Partner of Santos
Verde San Juan & Associates
Bd. Res. No. 147 dtd. (Approved per BR NO. 35 dtd.
0513 FLORITA BRIOSO-SANTOS Bd. Res. No. 48 dtd. May 31, 2004 31-Dec-06 Sept. 5, 2008 5-Sep-08 31-Dec-10 Feb. 12, 2010)

Bd. Res. No. dtd. May


4231 FLORITA SACAYLE EPON Bd. Res. No. 157 dtd. Sept. 5, 2008 31-Dec-10 12, 2017 12-May-17 21-Sep-20

Br. Res. No.__ dtd. April


6919 FLORITO MALTO LUBONG 10, 2017 10-Apr-17 31-May-20

Bd. Res. No. 124 dtd. Sept. 19, Bd. Res. No. 186 dtd.
0727 FLORIVEL M. DE JESUS 2012 31-Dec-15 Oct. 14, 2015 1-Jan-16 31-Dec-18

Bd. Res. No. 146 dtd.


5153 FLOYD C. PAGUIO Sept. 25, 2012 25-Sep-12 31-Dec-14

Bd. Res. No. 24 dtd. Mar.


4389 FLOYD O. MANCAO 4, 2009 4-Mar-09 31-Dec-11

Bd. Res. No. 82 dtd.


0476 FORTUNATO CARABUENA SALADO, JR. Bd. Res. No. 138 dtd. Oct. 27, 2009 31-Dec-12 August 13, 2012 1-Jan-13 31-Dec-15

Bd. Res. No. 47 dtd.


3935 FORTUNATO M. BONOAN Bd. Res. No. 74 dtd. April 10, 2008 31-Dec-10 March 28, 2011 28-Mar-11 31-Dec-13

Br. Res. No. dtd. May 12,


3936 FORTUNE ERNEST SIBASAN JOSE 2017 12-May-17 3-Mar-20

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Bd. Res. No. 149 dtd.
1772 FRANCES RAE S. MONTAA - CABIDO Bd. Res. No. 116 dtd. Nov. 30, 2005 31-Dec-07 Dec. 21, 2009 21-Dec-09 31-Dec-11
Bd. Res. No. 28 dtd. Feb.
0426 FRANCIA ALOC PAOR Bd. Res. No. 64 dtd. Sept. 6, 2007 31-Dec-09 12, 2010 12-Feb-10 31-Dec-12

Bd. Res. No. 213 dtd.


1644 FRANCIA LAVIA-EUGENIO Bd. Res. No. 218 dtd. Oct. 29, 2013 31-Dec-16 April 20, 2017 20-Apr-17 5-Jan-20

Bd. Res. No. 234 dtd. December Bd. Res. No. 265 dtd.
4752 FRANCIA V. ARGOTE 28, 2012 31-Dec-15 December 21, 2015 1-Jan-16 31-Dec-18 Cancelled efective Oct.
17, 2007. Partner of
Leong, Eralino, Acuna,
1607 FRANCIS E. DEGALA Bd. Res. No. 113 dtd. Nov. 8, 2005 17-Oct-07 Degala & Co. BOA Acc.

Bd. Res. No. 29 dtd. Feb.


0514 FRANCIS FERDINAND LABORTE CRUZ Bd. Res. No. 89 dtd. Sept. 11, 2007 31-Dec-09 12, 2010 12-Feb-10 31-Dec-12
Bd Res. No. 19 dtd. Jan.
3705 FRANCIS G. PASCUAL 21, 2008 21-Jan-08 31-Dec-10

Br. Res. No. 406 dtd.


6462 FRANCIS JOHN DELA TORRE GONZALES November 24, 2016 24-Nov-16 31-Dec-18
Bd. Res. No. 117 dtd. Sept. 19, Bd. Res. No. 47 dtd.
1936 FRANCIS SINLAO BAYSIC 2012 31-Dec-14 March 12, 2015 12-Mar-15 31-Dec-17
Bd Res. No. 78 dtd. Sept.
2973 FRANCIS T. CERENO 11, 2007 11-Sep-07 31-Dec-09

Bd Res. No. 118 dtd. May


3228 FRANCISCA CARPELA CABRERA Bd Res. No. 105 dtd. June 4, 2013 31-Dec-15 5, 2016 5-May-16 31-Dec-18

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Bd. Res. No. 156 dtd. Sept. 27, Bd. Res. No. ________
0779 FRANCISCA CULLADO GODINEZ 2013 31-Dec-16 dtd. April 10, 2017 10-Apr-17 3-Dec-20
Bd. Res. No. 135 dtd.
0865 FRANCISCA FERRER TIRAO Bd. Res. No. 177 dtd. Oct. 22, 2012 31-Dec-15 August 11, 2015 1-Jan-16 31-Dec-18
Bd Res. No. 47 dtd. Feb.
3592 FRANCISCA P. PIO DE RODA Bd Res. No. 33 dtd. Jan. 23, 2013 31-Dec-15 17, 2016 17-Feb-16 31-Dec-18

Bd. Res. No. 23 dtd.


4717 FRANCISCO ABAO AQUINO Bd. Res. No. 67 dtd. March 6, 2013 31-Dec-15 Feb. 9, 2016 9-Feb-16 31-Dec-18
Bd. Res. No. 39 dtd. Mar.
4470 FRANCISCO BELMONTE GONZALEZ 6, 2009 6-Mar-09 31-Dec-11
Bd. Res. No. 55 dtd. September
0198 FRANCISCO C. TONIDO, JR. 9, 2002 31-Dec-04
Bd. Res. No. 76 dtd. July
2348 FRANCISCO CHIA CUA Bd. Res. No. 04 dtd. Feb. 8, 2012 31-Dec-14 8, 2015 8-Jul-15 31-Dec-17

2376 FRANCISCO M. BASA, JR. Bd. Res. No. 59 dtd. Sept. 8, 2006 31-Dec-08

Bd Res. No. 84 dtd. April


2877 FRANCISCO ONGJOCO VALMORES, JR. Bd Res. No. 59 dtd. Sept. 06, 2007 31-Dec-09 14, 2010 14-Apr-10 31-Dec-12

0728 FRANCISCO P. TESORERO Bd. Res. No. 76 dtd. Sept 15, 2004 31-Dec-06

Bd. Res. No. 165 dtd.


1679 FRANCISCO PASION OCAMPO Bd. Res. No. 09 dtd. Feb. 2, 2015 31-Dec-17 April 7, 2017 7-Apr-17 16-Jan-20

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Bd. Res. No. 29 dtd. Feb.


1773 FRANCISCO PEREZ DEOCAREZA Bd. Res. No. 40 dtd. Mar. 9, 2009 31-Dec-11 20, 2012 20-Feb-12 31-Dec-14
Br. Res. No. dtd. May 12,
1774 FRANCISCO REALDA VALENZUELA 2017 12-May-17 24-Jan-20

Bd. Res. No. 34 dtd.


2335 FRANCISCO RED FRANCO Bd. Res. No. 77 dtd. Oct. 7, 2011 31-Dec-14 December 19, 2014 1-Jan-15 31-Dec-17

Bd. Res. No. 88 dtd. April


2717 FRANCISCO RENTUZA GIER, JR. Bd. Res. No. 37 dtd. Mar. 2, 2007 31-Dec-09 30, 2010 30-Apr-10 31-Dec-12

1380 FRANCISCO T. DE GUZMAN Bd. Res. No. 59 dtd. May 25, 2005 31-Dec-07
Br. Res. No. dtd. May 12,
1381 FRANCKLINE CORDOVA BANIQUED 2017 12-May-17 10-Nov-20
Br. Res. No. 92 dtd. July
5798 FRANCO M. PANGANIBAN 8, 2015 8-Jul-15 31-Dec-17

Br. Res. No. 24 dtd.


6619 FRANK ANTHONY ASIBAL SARMIENTO January 18, 2017 18-Jan-17 31-Dec-19

Br. Res. No. 152 dtd. July


6202 FRANKLIN S. BUFI 4, 2016 4-Jul-16 31-Dec-18
Br. Res. No. 75 dtd. Mar.
6116 FRANKLIN UMBAC PRIETO 28, 2016 28-Mar-16 31-Dec-18
Br. Res. No.__ dtd. April
7008 FRED SUIZO YNION, JR. 10, 2017 10-Apr-17 19-Jan-20

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Br. Res. No. 86 dtd. July
5756 FREDDIE TORRES ESMAS 8, 2015 8-Jul-15 31-Dec-17
FREDIZ CRUZ BERONILLA Bd Res. No. 89 dtd. Mar.
3565 ( Formerly:FREDIZ BERONILLA DELA CRUZ) Bd Res. No. 45 dtd. Feb. 11, 2013 31-Dec-15 31, 2016 31-Dec-16 31-Dec-18

Bd. Res. No. 06 dtd. February 4, Bd. Res. No. 228 dtd.
0232 FREEMAN CHOZAS LEGASPI 2003 31-Dec-05 December 28, 2012 28-Dec-12 31-Dec-14
FRESNAIDA GUZMAN DUQUE ( Formerly: FRESNAIDA Bd. Res. No. 368 dtd.
3906 N. GUZMAN ) Bd. Res. No. 65 dtd. April 2, 2008 31-Dec-10 November 17, 2016 17-Nov-16 31-Dec-18

Br. Res. No.__ dtd. April


3907 FRIEDA LYN DOCABO LAGARTO 10, 2017 10-Apr-17 23-Feb-20
Bd. Res. No. 44 dtd. March 11, Bd. Res. No. dtd. May
5125 FRITZ GERALD ROXAS LEGASPI 2015 31-Dec-17 12, 2017 12-May-17 28-Jul-20
Bd. Res. No. 76 dtd.
0759 FRIVALDO FRIAS OROCEO Bd. Res. No. 323 dtd. Dec. 27, 2013 31-Dec-16 March 10, 2017 10-Mar-17 21-Aug-20

1869 FUA, SALES, FABILA & CO. Bd. Res. No. 08 dtd. Jan. 24, 2006 31-Dec-08

Br. Res. No. 14 dtd.


6558 FUENTES & CO. January 18, 2017 18-Jan-17 31-Dec-19
FUENTES AND COMPANY (Formerly: DELGADO FUENTES Bd. Res. No. 32 dtd. March 28, Bd. Res. No. 350 dtd.
1334 AND COMPANY ) 2011 31-Dec-13 Dec. 27, 2013 1-Jan-14 31-Dec-16
Br. Res. No. 41 (C) dtd.
5705 FULGENCIO MENDEZ DARUNDAY March 4, 2015 4-Mar-15 31-Dec-17
G. PAGASPAS PARTNERS & CO. ( Formerly: GIMENA Bd. Res. No. 16 dtd. Feb.
5512 PAGASPAS PARTNERS & CO.) Bd. Res. No. 358 dtd. Dec. 27, 2013 31-Dec-15 9, 2016 9-Feb-16 31-Dec-18

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Bd. Res. No. 113 dtd.
4066 GABRIELITO V. GARCIA May 21, 2008 21-May-08 31-Dec-10

Bd. Res. No. 09 dtd. Feb.


2633 GALICANO DOMINGO AGUSTIN Bd. Res. No. 79 dtd.April 14, 2010 31-Dec-12 2, 2015 2-Feb-15 31-Dec-17

Bd. Res. No. 30 dated May 24,


0178 GALLARDO PARAS & CO. 2002 31-Dec-04

Bd. Res. NO. 25 dtd.


1944 GALO D. WEYGAN Bd. Res. NO. 69 dtd. May 5, 2009 31-Dec-11 Feb. 20, 2012 20-Feb-12 31-Dec-14
Bd. Res. No. 19 dtd. Feb.
5021 GALVEZ, VILLAREAL & COMPANY 20, 2012 20-Feb-12 31-Dec-14

Bd.Res. 12 dtd. Jan. 18,


1850 GARCIA, LUGUE, VIDAL & CO. Bd.Res. 234 dtd. Oct. 29, 2013 31-Dec-16 2017 18-Jan-17 31-Dec-19
Bd. Res. No. __ dtd. April
0932 GARCIA, PANGILINAN AND COMPANY Bd. Res. No. 290 dtd. Dec. 23, 2013 31-Dec-16 10, 2017 10-Apr-17 11-Aug-20

Bd. Res. No. 119 dtd.


4635 GARY DIAKEN GALAZO October 26, 2009 26-Oct-09 31-Dec-11

Bd. Res. No. 210 dtd.


1323 GATMAITAN AND ASSOCIATES Bd. Res. No. 328 dtd. Dec. 27, 2013 31-Dec-16 April 17, 2017 17-Apr-17 8-Aug-20
Bd. Res. No. 78 dtd.
3936 GAUDENCIO BINDOY YANEZA Bd. Res. No. 319 dtd. Dec. 27, 2013 31-Dec-16 March 10, 2017 10-Mar-17 14-Oct-20

1240 GAUDENCIO G. OMAA, JR. Bd. Res. No. 49 dtd. Apr. 12, 2005 31-Dec-07

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Bd. Res. No. 368 dtd.
0597 GAUDIOSO BATOY SALISID Bd. Res. No. 79 dtd. Oct. 7, 2011 31-Dec-13 November 17, 2016 17-Nov-16 31-Dec-18
Br. Res. No. dtd. May 12,
598 GAYLE GUIBAO ALCALA 2017 12-May-17 28-Mar-20
Bd. Res. No. 184 dtd.
5392 GAZELLE VILLARBA REYES Oct. 29, 2013 29-Oct-13 31-Dec-15

Br. Res. No. 256 dtd.


6007 GEARSON SAET RAGASA December 14, 2015 14-Dec-15 31-Dec-17

Bd. Res. No. 47 dtd. Jan.


3818 GEDEON A. ESPLANA 28, 2008 28-Jan-08 31-Dec-10

2031 GELINO M. MONTECLARO Bd. Res. No. 22 dtd. April 18, 2006 31-Dec-08
Bd Res. No. 161 dtd. Oct.
3458 GEMMA B. DAMISEL 8, 2007 8-Oct-07 31-Dec-09

Br. Res. No. 445 dtd.


6528 GEMMA DOMINGO NOVENCIDO December 14, 2016 14-Dec-16 31-Dec-18

Bd. Res. No. 34 dtd.


4595 GEMMA FLOR CABONEGRO - CORO Bd. Res. No. 13 dtd. Feb. 8, 2012 31-Dec-14 March 3, 2015 3-Mar-15 31-Dec-17
Br. Res. No. 207 dtd.
6828 GEMMA G. MERIN April 17, 2017 17-Apr-17 15-Nov-20
Br. Res. No.__ dtd. April
6853 GEMMA M. DUBONGCO 10, 2017 10-Apr-17 21-Feb-20

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Br. Res. No. 82 dtd. July
5718 GEMMA MAGBANLAG MUOZ 8, 2015 8-Jul-15 31-Dec-17
Bd. Res. No. 55 dtd. April
2144 GEMMA R. AGUILAR-VIRTUSIO Bd. Res. No. 30 dtd. April 20, 2006 31-Dec-08 17, 2009 17-Apr-09 31-Dec-11
Br. Res. No.__ dtd. April
2145 GEMREY LUCAGBO MANGLE 10, 2017 10-Apr-17 10-Nov-20
Bd. Res. No. 135 dtd.
2377 GENARO AREVALO VERUASA Bd. Res. No. 198 dtd. Oct. 24, 2012 31-Dec-15 August 11, 2015 1-Jan-16 31-Dec-18

Bd. Res. No. 13 dtd. Jan.


0021 GENARO G. QUINTO Bd. Res. No. 02 dtd. Jan 4, 2005 31-Dec-07 30, 2009 30-Jan-09 31-Dec-11

Br. Res. No.__ dtd. April


22 GENARO LIM KONG 10, 2017 10-Apr-17 5-Jun-20

Bd Res. No. 81 dtd.


3720 GENARO MIEL MERIO Bd Res. No. 166 dtd. Sept. 27, 2013 31-Dec-16 March 10, 2017 10-Mar-17 31-Dec-16
Bd. Res. No. 63 dtd. Feb.
1560 GENELYN DE LA ROSA GANZA Bd. Res. No. 20 dtd. Feb. 20, 2012 31-Dec-14 19, 2016 19-Feb-16 31-Dec-18
Br. Res. No. 88 dtd. July
5770 GENER BAUDEJAS TEMPROSA 8, 2015 8-Jul-15 31-Dec-17

Bd. Res. No. 08 dtd. August 13, Bd. Res. No. 418 dtd.
1146 GENEROSO B. DIUCO 2014 31-Dec-16 November 24, 2016 1-Jan-17 31-Dec-19

Bd. Res. No. 63 dtd. April


4925 GENEROSO MACARANAS FRIAS 26, 2011 26-Apr-11 31-Dec-13

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Bd. Res. No. 34 dtd Feb.
5436 GENEROSO PALMA PALENCIA Bd. Res. No. 293 dtd. Dec. 23, 2013 31-Dec-15 9, 2016 9-Feb-16 31-Dec-18
Br. Res. No.__ dtd. April
5437 GENESIS LOJA SAMPAGA 10, 2017 10-Apr-17 1-Mar-20
Bd. Res. No. 353 dtd.
3849 GENEVEVE CARDENAS EUGENIO Bd. Res. No. 52 dtd.Feb. 01, 2008 31-Dec-10 November 3, 2016 3-Nov-16 31-Dec-18

Br. Res. No. 281 dtd.


6314 GENEVIEVE SALVADOR ESPIRITU September 28, 2016 28-Sep-16 31-Dec-18

Bd. Res. No. 65 dtd. Mar.


0519 GENEVIEVE U. CORTEZ Bd. Res. No. 48 dtd. May 31, 2004 31-Dec-06 26, 2010 3/26/2010 31-Dec-12

Br. Res. No. dtd. May 12,


520 GENEVIVE DICEN GABION 2017 12-May-17 3-Jan-20 Cancelled. Bd. Res. No.
75 dtd. Oct. 7, 2011.
Bd. Res. No. 92 dtd. Aug. Partner to Romano,
3410 GENIELLE BENIG ROMANO Bd Res. No. 152 dtd. Oct. 3, 2007 31-Dec-09 11, 2009 1-Jan-10 31-Dec-12 Ponay & Co.-4943

Bd. Res. No. 03 dtd.


5522 GENIELLE BENIG ROMANO August 13, 2014 13-Aug-14 31-Dec-16
Br. Res. No.__ dtd. April
6879 GEOFFREY ALEGRE GERSANIBA 10, 2017 10-Apr-17 11-Nov-20

Br. Res. No. dtd. May 12,


6880 GEOFFREY ATUTUBO OGANG 2017 12-May-17 24-Aug-20

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Bd. Res. No. 02 dtd. Jan.


2362 GEORGE BAHILLO IBAY Bd. Res. No. 97 dtd. Oct. 19, 2011 31-Dec-14 26, 2015 26-Jan-15 31-Dec-17
Bd. Res. No. 19 dtd. Jan.
4924 GEORGE FLORES SITON, JR. Bd. Res. No. 220 dtd. Oct. 29, 2013 31-Dec-16 18, 2017 18-Jan-17 31-Dec-19

Bd Res. No. 161 dtd. Oct.


3459 GEORGE J. SANTOLORIN 8, 2007 8-Oct-07 31-Dec-09

Br. Res. No. 29 dtd.


5671 GEORGE QUILALA DUMLAO February 18, 2015 18-Feb-15 31-Dec-17
Br. Res. No.__ dtd. April
6915 GEORGE R. CLEMENTE, JR. 10, 2017 10-Apr-17 26-Jan-20
Br. Res. No. 203 dtd.
6807 GEORGE VITORILLO MARAAT April 17, 2017 17-Apr-17 28-Apr-20

Bd. Res. No. 42 dtd. March 28, Bd. Res. No. 09 dtd. Feb.
1277 GEORGE YAP ONGKEKO 2011 31-Dec-13 2, 2015 2-Feb-15 31-Dec-17
Bd. Res. No. 358 dtd.
5507 GERALD ALAN ACOSTA QUEBRAL Dec. 27, 2013 27-Dec-13 31-Dec-15

Bd. Res. No. 222 dtd.


4675 GERALD BENEDICT TAYAG NUCOM Bd. Res. No. 158 dtd. Oct. 22, 2012 31-Dec-15 Dec. 1, 2015 1-Jan-16 31-Dec-18

Bd. Res. No. 251 dtd. December Bd. Res. No. 37 dtd.
5197 GERALD LALUCIS GONZALES 28, 2012 31-Dec-14 December 19, 2014 1-Jan-15 31-Dec-17
Br. Res. No. 239 dtd.
6266 GERALD LOPEZ MADAMBA August 23, 2016 23-Aug-16 31-Dec-18

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Br. Res. No.__ dtd. April


6945 GERALD RIVAS RESULA 10, 2017 10-Apr-17 14-May-20
Bd. Res. No. 43 dtd. Jan.
1626 GERALDINE B. BERNARDINO Bd. Res. No. 91 dtd. Sept 21, 2005 31-Dec-07 28, 2008 28-Jan-08 31-Dec-10

Br. Res. No. 125 dtd.


6732 GERALDINE DECENA REGIO March 17, 2017 17-Mar-17 12-Mar-20
Br. Res. No. 193 dtd.
5969 GERALDINE PAKINGAN MASSALANG November 2, 2015 2-Nov-15 31-Dec-17

Bd. Res. No. 41 dtd. Jan.


1338 GERALDINE R. VILLADOLID Bd. Res. No. 57 dtd. May 25, 2005 31-Dec-07 28, 2008 28-Jan-08 31-Dec-10
Br. Res. No. 239 dtd.
6267 GERALENE CAIZARES CLARITO August 23, 2016 23-Aug-16 31-Dec-18
Bd. Res. No. 40 dtd. February 11, Bd. Res. No. 202 dtd.
5270 GERARD SUNGA GUMTANG 2013 31-Dec-15 November 2, 2015 1-Jan-16 31-Dec-18

Br. Res. No. 367 dtd.


6398 GERARDO C. MIRANO November 10, 2016 10-Nov-16 31-Dec-18
Bd. Res. No. 240 dtd.
2757 GERARDO CABAN BARCELONA Bd. Res. No. 54 dtd. Feb. 11, 2013 31-Dec-15 Dec. 4, 2015 1-Jan-16 31-Dec-18

Bd. Res. No. 117 dtd. Sept. 19, Bd. Res. No. 22 dtd. Feb.
1147 GERARDO CASTRO PONCE 2012 31-Dec-14 2, 2015 2-Feb-15 31-Dec-17

Bd. Res. No. 171 dtd.


0780 GERARDO DE JESUS OROSCO Bd. Res. No. 179 dtd. Oct. 22, 2012 31-Dec-15 Sept. 21, 2015 1-Jan-16 31-Dec-18

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Bd. Res. No. 78 dtd. July


2491 GERARDO MEJIA GAVINA Bd. Res. No. 87 dtd. Nov. 10, 2006 31-Dec-08 8, 2015 8-Jul-15 31-Dec-17
Bd. Res. No. 216 dtd. November 23, Bd. Res. No. 22 dtd. Feb.
5176 GERARDO PLATON CLEMENTE 2012 31-Dec-14 2, 2015 2-Feb-15 31-Dec-17
Bd. Res. No. 98 dtd.
4596 GERARDO R. CERRUDO Sept. 22, 2009 22-Sep-09 31-Dec-11

Bd. Res. No. 53 dtd.


4699 GERARDO RENDAJE TAN, JR. Bd. Res. No. 32 dtd. Feb. 12, 2010 31-Dec-12 Feb. 11, 2013 11-Feb-13 31-Dec-15

Br. Res. No. 242 dtd.


6285 GERARDO SANCHEZ TEOFILO, JR. August 25, 2016 25-Aug-16 31-Dec-18

Bd. Res. No. 174 dtd.


3819 GERARDO TOLETE BAUTISTA Bd. Res. No. 47 dtd. Jan. 28, 2008 31-Dec-10 Sept. 21, 2015 21-Sep-15 31-Dec-17

Bd. Res. No. 126 dtd. August 28, Bd. Res. No. 57 dtd. Feb.
0291 GERBERTO TAN VIRTUDAZO 2013 31-Dec-16 19, 2016 01-Jan-17 31-Dec-19
Br. Res. No. 32 dtd. Feb.
6043 GER-LIE BELLO MIRANDA 9, 2016 9-Feb-16 31-Dec-18
Bd. Res. No.63 dtd. Mar.
4736 GERLIE S. CALZADA 26, 2010 26-Mar-10 31-Dec-12
Bd Res. No. 98 dtd. Sept.
3127 GERMAN ESGUERRA, JR. 11, 2007 11-Sep-07 31-Dec-09

1874 GERONCIO P. ROBIS Bd. Res. No. 05 dtd. Jan. 24, 2006 31-Dec-08

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Bd. Res. No. 212 dtd. November 12, Bd. Res. No. 46 dtd. Dec.
5171 GERONIMA FERNANDEZ ABELLERA 2012 31-Dec-14 29, 2014 1-Jan-15 31-Dec-17
Bd. Res. No. dtd. May
1718 GERONIMA T. CABUYAO-ZAULDA Bd. Res. No. 266 dtd. Dec. 9, 2013 31-Dec-16 12, 2017 12-May-17 30-Sep-20

Bd. Res. No. 11 dtd. Feb.


4528 GERONIMO ABASOLO NAVAREZ Bd. Res. No. 81 dtd. Oct. 11, 2011 31-Dec-14 2, 2015 2-Feb-15 31-Dec-17

Bd. Res. No. 45 dtd.


5042 GERONIMO AGUILAR ESCOLTA March 28, 2012 28-Mar-12 31-Dec-14 Partner of Mateo, Pulido,
Bd Res. No. 119 dtd. Ramos and Company
3222 GERONIMO M. PULIDO Sept. 14, 2007 14-Sep-07 31-Dec-09 BOA No. 3601 dtd. Nov.

2336 GERRY A. QUILES Bd. Res. No. 53 dtd. Sept. 8, 2006 31-Dec-08

Bd. Res. No. 86 dtd. April


3979 GERRY E. VALDEZ 15, 2008 15-Apr-08 31-Dec-10

Br. Res. No.__ dtd. April


6932 GERSON Y. ALAS 10, 2017 10-Apr-17 24-Dec-20

Bd. Res. No. 319 dtd.


4798 GERTRUDES GAMBOA KALAW Bd. Res. No. 118 dtd. Sept. 6, 2010 31-Dec-12 Dec. 27, 2013 27-Dec-13 31-Dec-15

Bd. Res. No. 163 dtd. Sept. 27, Bd. Res. No. 260 dtd.
0321 GERTRUDES L.YAP 2013 31-Dec-16 Sept. 23, 2016 1-Jan-17 31-Dec-19
Bd. Res. No. 158 dtd. Dec. 21, Bd. Res. No. 213 dtd.
0956 GERTRUDES SUBALDO VILLERAN 2010 31-Dec-13 Oct. 29, 2013 1-Jan-14 31-Dec-16

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Bd. Res. No. 164 dtd. Sept. 27, Bd. Res. No. 95 dtd. April
0939 GERTRUDES TAN MATA 2013 31-Dec-16 12, 2016 1-Jan-17 31-Dec-19

Bd. Res. No. 203 dtd.


1608 GERVACIO ILANDAG PIATOR Bd. Res. No. 105 dtd. June 4, 2013 31-Dec-15 November 2, 2015 01-Jan-16 31-Dec-18

2126 GERVACIO N. CURILAN Bd. Res. No. 29 dtd. April 20, 2006 31-Dec-08
Br. Res. No.__ dtd. April
2127 GERWIN RYAN PAGDONSOLAN ANDAL 10, 2017 10-Apr-17 23-Oct-20

Br. Res. No. 154 dtd. July


6218 GIAN CARLO NAVARRO CATAHUM 4, 2016 4-Jul-16 31-Dec-18
Br. Res. No. dtd. May 12,
6219 GIAN MARCO MANALO GEMINIANO 2017 12-May-17 23-Sep-20
Br. Res. No.__ dtd. April
6960 GIDEON GIMENO GIMENA 10, 2017 10-Apr-17 18-Apr-20

Bd. Res. No. 08 dtd. August 13, Bd. Res. No. ___ dtd.
1113 GIL BERMUDEZ TABIFRANCA 2014 31-Dec-16 April 10, 2017 10-Apr-17 4-Mar-20
Bd. Res. No. 217 dtd. November 23, Bd. Res. No. 47 dtd. Feb.
4799 GIL BONIFACIO SALVADOR 2012 31-Dec-15 17, 2016 17-Feb-16 31-Dec-18

Bd. Res. No. 167 dtd. Sept. 27, Bd. Res. No. 351 dtd.
3922 GIL CALMA BERMUDEZ 2013 31-Dec-16 November 3, 2016 1-Jan-17 31-Dec-19

Bd. Res. No. 243 dtd. December Bd. Res. No. 162 dtd.
4658 GIL POL TAN 28, 2012 31-Dec-15 Sept. 17, 2015 1-Jan-16 31-Dec-18

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Bd. Res. No. 55 dtd. September
0193 GIL U. BANAAG 9, 2002 31-Dec-04

Bd. Res. No. 159 dtd. Sept. 27, Bd. Res. No. 417 dtd.
1609 GIL VERGARA DELEA 2013 31-Dec-16 November 24, 2016 1-Jan-17 31-Dec-19
Bd. Res. 68 dtd. April 2,
1823 GILBERT A. DY Bd. Res. No. 128 dtd. Dec. 28, 2005 31-Dec-07 2008 2-Apr-08 31-Dec-10
Bd. Res. No. 64 dtd. May
4514 GILBERT ABEJERO DELA CRUZ 5, 2009 5-May-09 31-Dec-11

Br. Res. No. dtd. May 12,


4515 GILBERT ASIDO BUENO 2017 12-May-17 5-Jul-20
Bd. Res. No. 57 dtd.Mar.
3862 GILBERT C. VISAYA 18, 2008 18-Mar-08 31-Dec-10

0893 GILBERT D. CATALAN Bd. Res. No. 02 dtd. Jan. 4, 2005 31-Dec-07

Bd. Res. No. 218 dtd. OCT. 29, Bd. Res. No. 42 dtd. Feb.
3021 GILBERT JAVIER MACTAL 2013 31-Dec-16 9, 2017 9-Feb-17 29-Mar-20
Br. Res. No.249 dtd. May
3022 GILBERT VARGAS RABAGO 3, 2017 3-May-17 24-Mar-20
Bd. Res. No. 123 dtd.
4014 GILBERTO ABRIGO EDAO Bd. Res. No. 223 dtd. Oct. 29, 2013 31-Dec-15 May 23, 2016 23-May-16 31-Dec-18
Bd. Res. No. 22 dtd. Feb.
1055 GILBERTO LIM MANALOTO Bd. Res. No. 14 dtd. Jan. 30, 2009 31-Dec-11 2, 2015 2-Feb-15 31-Dec-17

Br. Res. No. 366 dtd.


6389 GILES BRIAN VILLARUZ GARCESTO November 10, 2016 10-Nov-16 31-Dec-18

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Bd. Res. No. 17 dtd. Feb.


4203 GINA ALBAO DURAN Bd. Res. No. 158 dtd. Dec. 21, 2010 31-Dec-13 2, 2015 2-Feb-15 31-Dec-17
Bd. Res. No. 178 dtd.
4290 GINA C. TIMBOL Oct. 30, 2008 30-Oct-08 31-Dec-10

Br. Res. No.__ dtd. April


6883 GINA D. CIOLO 10, 2017 10-Apr-17 21-Nov-20

Bd. Res. No. 66 dtd. May


4529 GINA DAANTOS TAN 5, 2009 5-May-09 31-Dec-11
Br. Res. No. dtd. May 12,
4530 GINA ELIPE CANAPIT 2017 12-May-17 20-Jul-20
Bd. Res. No. 69 dtd. July
5158 GINA G. ROSALES Bd. Res. No. 152 dtd. Oct. 22, 2012 31-Dec-14 8, 2015 8-Jul-15 31-Dec-17
Br. Res. No.__ dtd. April
6862 GINA L. VALENCIA 10, 2017 10-Apr-17 3-Jun-20
Br. Res. No. dtd. May 12,
6863 GINA LYNN ANTONIO VALDEZ 2017 12-May-17 29-Nov-20

Bd. Res. No. 265 dtd.


0337 GINA M. MAMINTA Bd. Res. No. 46 dtd. Feb. 11, 2013 31-Dec-15 Dec. 21, 2015 1-Jan-16 31-Dec-18
Bd. Res. No. 43 dtd. Dec.
1011 GINA M. ONG Bd. Res. No. 29 dtd. Feb. 20, 2012 31-Dec-14 29, 2014 1-Jan-15 31-Dec-17
Br. Res. No. 22 dtd.
6602 GINA MAR ARANDUQUE January 18, 2017 18-Jan-17 31-Dec-19

Bd. Res. No. 54 dtd. Sept


0626 GINA P. NATIVIDAD Bd. Res. No. 51 dtd. June 7, 2004 31-Dec-06 6, 2007 6-Sep-07 31-Dec-09

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Bd. Res. No. 230 dtd.


2349 GINA PINE AGUILAR Bd. Res. No. 160 dtd. Oct. 22, 2012 31-Dec-15 Dec. 1, 2015 1-Jan-16 31-Dec-18

Bd. Res. No. 38 dtd. Mar.


2726 GINA S. ICARANOM 2, 2007 2-Mar-07 31-Dec-09
Br. Res. No. 130 dtd.
6193 GINALYN DE VERA SANTOS June 7, 2016 7-Jun-16 31-Dec-18

Br. Res. No.__ dtd. April


6194 GINALYN NASOL AZURIN 10, 2017 10-Apr-17 1-Jan-20

Bd. Res. No. 237 dtd.


4121 GIOVANNI CARAG MABANTA Bd. Res. No. 316 dtd. Dec. 27, 2013 31-Dec-16 April 25, 2017 25-Apr-17 24-Feb-20

Bd Res. No. 82 dtd. Sept.


2999 GIOVANNI F. CORPUZ 11, 2007 11-Sep-07 31-Dec-09

Bd Res. No. 51 dtd. Sept.


2809 GIOVANNI N. DEL MUNDO 06, 2007 6-Sep-07 31-Dec-09

Bd. Res. No. 49 dtd. Mar.


0761 GIRARD PAMPLONA ALAG Bd. Res. No. 07 dtd. Jan. 29, 2007 31-Dec-09 23, 2010 23-Mar-10 31-Dec-12

Br. Res.No. 441 dtd. Dec.


5597 GIRLIE JIMENEZ PEQUERO-RODRIGUEZ Br. Res.No. 45 dtd. Dec. 29, 2014 31-Dec-16 14, 2016 1-Jan-17 31-Dec-19

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Br. Res. No. dtd. May 12,


5598 GISELLE ANN SARTE SAMANIEGO 2017 12-May-17 3-Jun-20

Bd. Res. No. 21 dtd.


4502 GLADEYS JILL SANTOS CUA Bd. Res. No. 13 dtd. Feb. 8, 2012 31-Dec-14 December 19, 2014 1-Jan-15 31-Dec-17

Bd. Res. No. dtd. May


4178 GLADIOLA A. ROMAN Bd. Res. No. 142 dtd. July 18, 2008 31-Dec-10 12, 2017 12-May-17 9-Mar-20

Bd Res. No. 50 dtd. Sept.


2799 GLADYS PAULINE M. AREVALO 06, 2007 6-Sep-07 31-Dec-09

Bd. Res. No. 40 dtd. Jan.


3808 GLADYS T. ANG 28, 2008 28-Jan-08 31-Dec-10

Br. Res. No. dtd. May 12,


3809 GLAIZA BALUYOT PERNITO 2017 12-May-17 23-Aug-20

GLAIZA CABALLES AZURIN ( Formerly: GLAIZA Bd. Res. No. 107 dtd.
4800 PEAFLOR CABALLES) Bd. Res. No. 13 dtd. Jan. 8, 2013 31-Dec-15 April 12, 2016 12-Apr-16 31-Dec-18

Br. Res. No. 348 dtd.


6361 GLAIZA CRISELLE ZURBANO HORTALEZA November 3, 2016 3-Nov-16 31-Dec-18

Bd Res. No. 83 dtd. Sept.


3008 GLEIZL JOY C. SOO 11, 2007 11-Sep-07 31-Dec-09

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Br. Res. No.__ dtd. April


3009 GLENARD RAMANDABAN BETANIO 10, 2017 10-Apr-17 9-Sep-20

Bd. Res. No. 45 dtd.


1583 GLENDA ANG FERRER Bd. Res. No. 85 dtd. Oct. 11, 2011 31-Dec-14 March 11, 2015 11-Mar-15 31-Dec-17

Bd. Res. No. 148 dtd.


4192 GLENDA C. GAW Sept. 5, 2008 5-Sep-08 31-Dec-10

GLENDA SALAZAR PADOR (Formerly: GLENDA S. Bd. Res. No. 17 dtd. Feb.
1260 PADOR - HILADO) bd. Res. No. 11 dtd. Jan. 30, 2009 31-Dec-11 2, 2015 2-Feb-15 31-Dec-17

Bd. Res. No. 120 dtd.


5028 GLENDALIE REYES NACUBUAN Bd. Res. No. 30 dtd. Feb. 20, 2012 31-Dec-14 July 24, 2015 24-Jul-15 31-Dec-17
Bd. Res. No. dtd. May
4676 GLENDORES A. MACALANDA Bd. Res. No. 43 dtd. Feb. 11, 2013 31-Dec-15 12, 2017 12-May-17 16-May-20

Br. Res. No. 129 dtd.


5895 GLENLY MADRIGAL MORATA August 11, 2015 11-Aug-15 31-Dec-17

Bd Res. No. 246 dtd.


3164 GLENN AMIDO MAGADIA Bd Res. No. 16 dtd. Jan. 8, 2013 31-Dec-15 December 14, 2015 1-Jan-16 31-Dec-18

Bd. Res. No. 127 dtd.


1299 GLENN CABRAS PASTORIZA Bd. Res. No. 229 dtd. Oct. 29, 2013 31-Dec-16 March 17, 2017 17-Mar-17 23-Sep-20

Bd. Res. No. 176 dtd.


0659 GLENN FIEL MARQUEZ Bd. Res. No. 157 dtd. Oct. 22, 2012 31-Dec-15 Oct. 13, 2015 1-Jan-16 31-Dec-18

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Br. Res. No. 408 dtd.


6482 GLENN HARVEY BARATA CO November 24, 2016 24-Nov-16 31-Dec-18

Br. Res. No. 67 dtd. Feb.


6090 GLENN MERCENE ABANADOR 26, 2016 26-Feb-16 31-Dec-18

Bd. Res. No. 47 dtd. August 27,


0245 GLENN O. CABADING 2003 31-Dec-05
Br. Res. No. 126 dtd.
6742 GLENN ROBIN CASUGBO FEDILLAGA March 17, 2017 17-Mar-17 16-Feb-20

Bd. Res. No. 59 dtd. Mar.


1645 GLENNA G. SUCGANG Bd. Res. No. 93 dtd. Sept 21, 2005 31-Dec-07 18, 2008 18-Mar-08 31-Dec-10

Br. Res. No. 86 dtd. July


5755 GLICERIA B. LORENZO 8, 2015 8-Jul-15 31-Dec-17

Bd Res. No. 108 dtd. Sept. 14, Bd Res. No. 143 dtd.
3187 GLICERIO FLORES SANCON 2007 31-Dec-09 August 17, 2015 17-Aug-15 31-Dec-17
Br. Res. No. dtd. May 12,
3188 GLISHEN LEE AUSTRIA MARTINEZ 2017 12-May-17 17-May-20
Bd. Res. No. 05 dtd. Jan.
0836 GLODELYN D. ANDRES Bd. Res. No. 129 dtd. Nov. 10, 2004 31-Dec-06 9, 2008 9-Jan-08 31-Dec-10

Bd. Res. No. 08 dtd. Jan.


4274 GLORIA A. BARRIENTOS Bd. Res. No. 336 dtd. Dec. 27, 2013 31-Dec-16 18, 2017 18-Jan-17 31-Dec-19

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1278 GLORIA ACOSTA - MENDOZA Bd. Res. No. 51 dtd. Apr. 12, 2005 31-Dec-07

Br. Res. No. 409 dtd.


6499 GLORIA C. FUERZA November 24, 2016 24-Nov-16 31-Dec-18

Bd. Res. No. 09 dtd. Jan.


1824 GLORIA C. ONG Bd. Res. No. 248 dtd. Oct. 29, 2013 31-Dec-16 18, 2017 18-Jan-17 31-Dec-19

Bd. Res. No. dtd. May 12,


2081 GLORIA CALINAYA CIDRO Bd. Res. No. 362 dtd. Dec. 27, 2013 27-Dec-15 2017 12-May-17 28-Jul-20

Bd. Res. No. 152 dtd.


1529 GLORIA CHINGCUANGCO DE LEON Bd. Res. No. 120 dtd. Sept 6, 2010 31-Dec-13 Sept 9, 2013 1-Jan-14 31-Dec-16

Bd. Res. No. 78 dtd.


1509 GLORIA CUSI VENZON Bd. Res. No. 274 dtd. Dec. 18, 2013 31-Dec-16 March 10, 2017 10-Mar-17 2-Sep-20

Bd Res. No. 267 dtd.


3078 GLORIA D. MACASU Bd Res. No. 182 dtd. Oct. 22, 2012 31-Dec-15 Dec. 28, 2015 1-Jan-16 31-Dec-18

Bd. Res. No. 442 dtd.


2453 GLORIA DIONISIO SANTILLAN Bd. Res. No. 82 dtd. Nov. 10, 2006 31-Dec-08 Dec. 14, 2016 14-Dec-16 31-Dec-18

Bd. Res. No. 121 dtd.


0520 GLORIA G. BIADO Bd. Res. No. 183 dtd. Oct. 22, 2012 31-Dec-15 July 24, 2015 1-Jan-16 31-Dec-18

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Bd. Res. No. 41 dtd. March 28, Bd. Res. No. dtd. May 12
4204 GLORIA GAMBOA MADRILEJOS 2011 31-Dec-13 2017 12-May-17 9-Dec-20

Br. Res. No. 407 dtd.


6466 GLORIA GEORGIA GIRON GARCIA November 24, 2016 24-Nov-16 31-Dec-18

Bd Res. No. ____ dtd.


2878 GLORIA GERMAN COMPENDIO Bd Res. No. 220 dtd. Oct. 29, 2013 31-Dec-16 April 10, 2017 10-Apr-17 17-Apr-20

Br. Res. No. 409 dtd.


6493 GLORIA I. LACANILAO November 24, 2016 24-Nov-16 31-Dec-18

Br. Res. No. 283 dtd.


6330 GLORIA LIM PASCUAL, II September 28, 2016 28-Sep-16 31-Dec-18

Bd. Res. No. 111 dtd.


4619 GLORIA MANANQUIL CHAN October 26, 2009 26-Oct-09 31-Dec-11

Bd. Res. No. 46 dtd. Dec.


2350 GLORIA MIRANDA FABIA Bd. Res. No. 85 dtd. Oct. 11, 2011 31-Dec-14 29, 2014 1-Jan-15 31-Dec-17

Bd. Res. No. 47 dtd. Jan.


3820 GLORIA MORALES BACANI 28, 2008 28-Jan-08 31-Dec-10

Bd. Res. No. 141 dtd.


4841 GLORIA PALU-AY PANGANIBAN Dec. 2, 2010 2-Dec-10 31-Dec-12

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Bd. Res. No. 115 dtd. Sept. 19, Bd. Res. No. 141 dtd.
0704 GLORIA REYES FAJARDO 2012 31-Dec-15 August 14, 2015 1-Jan-16 31-Dec-18

Bd. Res. No. 20 dtd.


2201 GLORIA S. DELOS REYES Bd. Res. No. 81 dtd. Oct. 11, 2011 31-Dec-14 December 19, 2014 1-Jan-15 31-Dec-17

Bd. Res. No. 32 dtd. Jan.


1311 GLORIA S. MEDINA Bd. Res. No. 42 dtd. Apr. 12, 2005 31-Dec-07 28, 2008 28-Jan-08 31-Dec-10

Bd Res. No. 189 dtd. Oct.


2960 GLORIA SALAFRANCA GONZALEZ Bd Res. No. 165 dtd. Oct. 22, 2012 31-Dec-15 14, 2015 1-Jan-16 31-Dec-18

Bd. Res. No. 44 dtd. Feb.


1840 GLORIA T. GOMINTONG Bd. Res. No. 221 dtd. Oct. 29, 2013 31-Dec-16 9, 2017 9-Feb-17 15-Aug-20

Br. Res. No.__ dtd. April


6961 GLORIA VEGA CAS 10, 2017 10-Apr-17 13-Oct-20

Bd. Res. No. 07 dtd. Feb.


1780 GO, LABOG & CO. Bd. Res. No. 186 dtd. Nov. 8, 2007 31-Dec-10 8, 2011 8-Feb-11 31-Dec-13

Bd. Res. No. 71 dtd. July


1547 GODEARDO GAMBOA PICCIO, JR. Bd. Res. No. 37 dtd. Feb. 29, 2012 31-Dec-14 8, 2015 8-Jul-15 31-Dec-17

2303 GODOFREDO B. NOBLETA Bd. Res. No. 44 dtd. May 31, 2006 31-Dec-08

Bd. Res. No. 152 dtd.


0685 GODOFREDO L. GRAN, SR. Bd. Res. No. 73 dtd. Sept 15, 2004 31-Dec-06 Sept. 5, 2008 5-Sep-08 31-Dec-10

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Bd. Res. No. 02 dtd. Feb.


4934 GODOFREDO R. BAGAYANA Bd. Res. No. 02 dtd. April 26, 2011 31-Dec-13 2, 2015 2-Feb-15 31-Dec-17

Bd. Res. No. ___ dtd.


3987 GODOFREDO TIONGSON DIAZ, JR. Bd. Res. No. 315 dtd. Dec. 27, 2013 31-Dec-16 April 10, 2017 10-Apr-17 8-Jan-20

2116 GODOFREDO V. ARQUIZA Bd. Res. No. 28 dtd. April 20, 2006 31-Dec-08

Bd. Res. No. 54 dtd. March 28, Bd. Res. No. 350 dtd.
1557 GOMEZ & GOMEZ 2011 31-Dec-13 Dec. 27, 2013 1-Jan-14 31-Dec-16

Bd. Res. No. 17 dtd. Jan.


2639 GONZALES AND MATA 29, 2007 29-Jan-07 31-Dec-09

Bd. Res. No. 34 dtd. Mar.


2337 GONZALO R. NEBRES, JR. Bd. Res. No. 53 dtd. Sept. 8, 2006 31-Dec-08 4, 2009 6-Mar-09 31-Dec-11

2400 GORDIT ALAN V. BANDOY Bd. Res. No. 60 dtd. Sept. 11, 2006 31-Dec-08

Bd. Res. No. 79 dtd. Oct.


1420 GRACE VANZUELA QUINTANA Bd. Res. No. 109 dtd. May 12, 2008 31-Dec-10 7, 2011 7-Oct-11 31-Dec-13

Br. Res. No. 193 dtd.


5970 GRACE BANGOY FUA November 2, 2015 2-Nov-15 31-Dec-17

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Bd. Res. No. 50 dtd. Dec.


1857 GRACE ELIZALDE BAYANG Bd. Res. No. 109 dtd. Nov 8, 2011 31-Dec-14 29, 2014 1-Jan-15 31-Dec-17

Bd Res. No. 158 dtd.


3629 GRACE G. ESPINO Bd Res. No. 06 dtd. Jan. 9, 2008 31-Dec-10 Dec. 21, 2010 1-Jan-11 31-Dec-13

Bd. Res. No. 293 dtd.


5435 GRACE LAGATIC RODRIGUEZ Dec. 23, 2013 23-Dec-13 31-Dec-15

Bd Res. No. 104 dtd. Sept. 14, Bd Res. No. 24 dtd. Feb.
3156 GRACE LEDESMA RUSTE 2007 31-Dec-09 25, 2011 25-Feb-11 31-Dec-13

Br. Res. No. 75 dtd. Mar.


6117 GRACE LINNETTE DELA CRUZ MALABONGA 28, 2016 28-Mar-16 31-Dec-18

Bd. Res. No. 62 dtd. July


2082 GRACE MARIANO PEREZ Bd. Res. No. 34 dtd. Mar. 6, 2009 31-Dec-11 8, 2015 8-Jul-15 31-Dec-17

Br. Res. No. dtd. May 12,


2083 GRACE PASTORAL PEREZ 2017 12-May-17 21-May-20

Br. Res. No. 166 dtd.


6795 GRACE S. DOGILLO April 7, 2017 7-Apr-17 19-May-20

1937 GRACE S. TORRENTE Bd. Res. No. 13 dtd. Mar. 2, 2006 31-Dec-08

2246 GRACE SOCORRO L. YOMO Bd. Res. No. 41 dtd. May 30, 2006 31-Dec-08

Page 260
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Bd. Res. No. 29 dtd. Dec.


1360 GRACE T. UY Bd. Res. No. 79 dtd. Oct. 7, 2011 31-Dec-14 19, 2014 1-Jan-15 31-Dec-17

Bd. Res. No. 250 dtd.


5193 GRACE VILLAMIL RAFOLS December 28, 2012 28-Dec-12 31-Dec-14

Bd. Res. No. ___ dtd.


1056 GRACIA YARANON SANEDRIN Bd. Res. No. 95 dtd. April 17, 2013 31-Dec-15 April 10, 2017 10-Apr-17 29-Oct-20

Bd. Res. No. dtd. May


3805 GRACIETA ADAN FLORESCA Bd. Res. No. 198 dtd. Oct. 29, 2013 31-Dec-16 12, 2017 12-May-17 26-Jul-20

Br. Res. No.__ dtd. April


3806 GRACITA MORALES TENGCO 10, 2017 10-Apr-17 24-Mar-20

Bd. Res. No. 240 dtd. December 28, Bd. Res. No. 36A dtd.
2496 GRAJO & ASSOCIATES 2012 31-Dec-14 March 4, 2015 4-Mar-15 31-Dec-17

Bd Res. No. 45 dtd. Sept.


2758 GREG M. VILLEGAS 04, 2007 4-Sep-07 31-Dec-09

Bd. Res. No. 128 dtd. Sept. 25, Bd. Res. No. 72 dtd. July
5141 GREG VERGARA AQUINO 2012 31-Dec-14 8, 2015 8-Jul-15 31-Dec-17

Bd. Res. No. 01 dtd.


5206 GREGOR TIMOTHY ORETO MARCAIDA January 8, 2013 8-Jan-13 31-Dec-15

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Bd. Res. No. 09 dtd. Feb.


4578 GREGORIA C. CASTILLO Bd. Res. No. 80 dtd. July 15, 2009 31-Dec-11 2, 2015 2-Feb-15 31-Dec-17

GREGORIA GRACY E. ALIOLA-GUILLERMO Bd. Res. No. 34 dtd. March 28, Bd. Res. No. 356 dtd.
0145 (Formerly : GREGORIA E. ALIOLA) 2011 31-Dec-13 November 3, 2016 3-Nov-16 31-Dec-18

Bd Res. No. 67 dtd.


2818 GREGORIA P. BALA-AN Bd Res. No. 78 dtd. April 14, 2010 31-Dec-12 March 6, 2013 6-Mar-13 31-Dec-15

Bd. Res. No. 37 dtd. Dec.


4503 GREGORIO FAUSTINO AVENIR, JR. Bd. Res. No. 26 dtd. Feb. 20, 2012 31-Dec-14 19, 2014 1-Jan-15 31-Dec-17

Bd. Res. No. 43 dtd. Dec.


4390 GREGORIO BORJA AUSTRAL Bd. Res. No. 116 dtd. Dec. 22, 2011 31-Dec-14 19, 2014 1-Jan-15 31-Dec-17

Bd. Res. No. 92 dtd. August 13, Bd. Res. No. 22 dtd. Feb.
4569 GREGORIO FRANCISCO ROXAS 2012 31-Dec-14 2, 2015 2-Feb-15 31-Dec-17

Bd. Res. No. 34 dtd. December 19, Bd. Res. No. ____ dtd.
4412 GREGORIO MACABENTA DIAZ 2014 31-Dec-17 April 10, 2017 10-Apr-17 2-Dec-20

Br. Res. No.__ dtd. April


6998 GREGORIO MARGALLO PEREZ 10, 2017 10-Apr-17 20-Sep-20

Bd. Res. No. 62 dtd. July


5002 GREGORIO PATAUEG CABALLERO, JR. Bd. Res. No. 17 dtd. Feb. 20, 2012 31-Dec-14 8, 2015 8-Jul-15 31-Dec-17

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Bd Res. No. 129 dtd. Sept. 26, Bd. Res. No. 105 dtd.
3275 GREGORIO U. LUMJOD 2007 31-Dec-09 Oct. 26, 2009 1-Jan-10 31-Dec-12

Br. Res. No. 138 dtd.


6753 GRETZEN BERMEJO LACANILAO March 28, 2017 28-Mar-17 1-Oct-20
Br. Res. No. 27 dtd.
5661 GRIMALDO ALLAN TUPRIO ALCANTARA February 18, 2015 18-Feb-15 31-Dec-17

Bd. Res. No. 118 dtd.


4092 GRISELDA T. SINGSON May 29, 2008 29-May-08 31-Dec-10

Bd. Res. No. 02 dtd. Jan.


4994 GUALBERTO APAN MAGDARAOG, JR. 31, 2012 31-Jan-12 31-Dec-14

Bd. Res. No. 21 dtd.


0322 GUALBERTO ESPERANZA PLASOS Bd. Res. No. 14 dtd. Feb. 20, 2012 31-Dec-14 December 19, 2014 1-Jan-15 31-Dec-19

Bd. Res. No. 121 dtd. August 28, Bd. Res. No. 65 dtd. Feb.
0448 GUERRA MONTAER ANSAO 2013 31-Dec-16 19, 2016 1-Jan-17 31-Dec-19

Change name of
partnership was
GUEVARRA, ROMERO & ASSOCIATES Bd Res. No. 75 dtd. Sept. approved per BR No. 82
2971 (Formerly: GUEVARRA AND CO.) 11, 2007 11-Sep-07 31-Dec-09 dtd. April 15, 2008.

Br. Res. No. 139 dtd.


6766 GUILLERMA GUEVARRA MIRANDA March 28, 2017 28-Mar-17 23-Aug-20

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Bd. Res. No. ____ dtd.


0974 GUILLERMA MANGAPIS GUMERA Bd. Res. No. 363 dtd. Dec. 27, 2013 31-Dec-16 April 10, 2017 10-Apr-17 25-Jun-20

1241 GUILLERMO A. CASTASUS Bd. Res. No. 49 dtd. Apr. 12, 2005 31-Dec-07

Bd. Res. No. 03 dtd. Jan.


2530 GUILLERMO ASUNCION GATDULA, JR. Bd. Res. No. 26 dtd. Feb. 20, 2012 31-Dec-14 26, 2015 26-Jan-15 31-Dec-17

Bd. Res. No.217 dtd. November 23. Bd. Res. No. 187 dtd.
4753 GUILLERMO BUENO MANGLINONG 2012 31-Dec-15 Oct. 14, 2015 1-Jan-16 31-Dec-18

Bd Res. No. 130 dtd.


3281 GUILLERMO C. FUERTE Sept. 26, 2007 26-Sep-07 31-Dec-09

Bd. Res. No. 41(B) dtd.


2288 GUILLERMO DIAZ DIESTA Bd. Res. No. 10 dtd. Feb. 8, 2012 31-Dec-14 March 4, 2015 4-Mar-15 31-Dec-17

Bd. Res. No. 112 dtd. Oct 21, Bd. Res. No. 108 dtd.
0072 GUILLERMO N. TABIOS, JR. 2004 31-Dec-06 May 12, 2008 12-May-08 31-Dec-10

Bd. Res. No. 47 dtd. August 27,


0246 GUILLERMO P. CUA 2003 31-Dec-05

Br. Res. No. 22 dtd.


6603 GUILLERMO SUALOG CASUNCAD, JR. January 18, 2017 18-Jan-17 31-Dec-19

Page 264
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Bd Res. No. 86 dtd. Sept.


3030 GUMERCINDA F. DE GUZMAN 11, 2007 11-Sep-07 31-Dec-09

Br. Res. No.__ dtd. April


6854 GUNDELBERTO BASILIO AZANZA 10, 2017 10-Apr-17 21-Feb-20

Bd. Res. No. 05 dtd.


3737 GUZMAN PAULITE & CO. Bd. Res. No. 05 dtd. Feb. 8, 2011 31-Dec-13 August 13, 2014 13-Aug-14 31-Dec-16

0065 GUZMAN, BOCALING & CO. Bd. Res. No. 80 dtd. Nov. 3, 2004 31-Dec-06

2543 GYNNYN G. GUMBAN Bd. Res. No. 90 dtd. Nov. 16, 2006 31-Dec-08

Br. Res. No. dtd. May 12,


2544 GYPSYLEN IBALE SOLORIA 2017 12-May-17 19-Mar-20

Br. Res. No. dtd. May 12,


2545 HACER VISDA PONIO 2017 12-May-17 9-Oct-20
Additional Partner: Anito
C. W. Leong under Bd.
Br. Res. No. 155 dtd. July Res. 35 dated: January
6228 HAGONIA SZE & CO. 4, 2016 4-Jul-16 31-Dec-18 18, 2017

Bd. Res. No. 246 dtd.


0705 HAIDEE ONG BOMBASE Bd. Res. No. 178 dtd. Oct. 22, 2012 31-Dec-15 Dec. 14, 2015 1-Jan-16 31-Dec-18

Br. Res. No. 82 dtd. July


5719 HANELY U. CORPUZ-MIRANDA 8, 2015 8-Jul-15 31-Dec-17

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Br. Res. No. 74 dtd.


6701 HANEY VAL SANTELICES BENLAYO March 10, 2017 10-Mar-17 24-Mar-20

Br. Res. No. dtd. May 12,


6702 HANNA DANE PANAMBO CABUAG 2017 12-May-17 26-Jan-20
Bd. Res. No. 254 dtd.
5409 HANS EDISON B. SIMART Dec. 9, 2013 9-Dec-13 31-Dec-15

Br. Res. No. 46 dtd. Feb.


6634 HARDY ASUNCION SEMINIANO 9, 2017 9-Feb-17 8-Jan-20

Br. Res. No. 366 dtd.


6390 HARLAN BERNARDO TOTAAN November 10, 2016 10-Nov-16 31-Dec-18

Bd. Res. No. 162 dtd. Sept. 27, Bd. Res. No. 419 dtd.
4981 HAYDE DELOS REYES DELA RAMA 2013 31-Dec-16 November 24, 2016 1-Jan-17 31-Dec-19

Br. Res. No. 91 dtd. July


5788 HAYDE F. VALERIO 8, 2015 8-Jul-15 31-Dec-17

Br. Res. No. 33 dtd. Feb.


6053 HAZEL ANNE DI SEE DEE 9, 2016 9-Feb-16 31-Dec-18

Br. Res. No. 207 dtd.


6829 HAZEL ANNE PAILOG JAYAG April 17, 2017 17-Apr-17 20-Apr-20

Bd. Res. No. 187 dtd.


5407 HAZEL CABLE NICOLASORA Oct. 29, 2013 29-Oct-13 31-Dec-15

Page 266
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Br. Res. No. dtd. May 12,


5408 HAZEL GRACE DOMINGO CALUYA 2017 12-May-17 13-Aug-20

Br. Res. No. 24 dtd.


6620 HAZEL MALIG SARMIENTO January 18, 2017 18-Jan-17 31-Dec-19

Br. Res. No. 18 dtd.


5641 HAZEL S. SABIO February 2, 2015 2-Feb-15 31-Dec-17

Br. Res. No. 164 dtd.


6785 HAZELINE MAY JOY PASCUAL ACEBEDO April 7, 2017 7-Apr-17 24-Oct-20

Bd. Res. No. dtd. May


5165 HECTOR BELLO COLES Bd. Res. No. 189 dtd. Oct. 24, 2012 31-Dec-14 12, 2017 12-May-17 29-Sep-20

Bd Res. No. 59 dtd. Sept.


2876 HECTOR E. MADAYAG 06, 2007 6-Sep-07 31-Dec-09

Bd Res. No. 81 dtd. July


3263 HECTOR ENRIQUEZ JULIANO Bd Res. No. 05 dtd. Jan. 27, 2010 31-Dec-12 8, 2015 8-Jul-15 31-Dec-17

Bd. Res. No. 155 dtd.


0806 HECTOR FLORES LINGGATONG Bd. Res. No. 14 dtd. Jan. 8, 2013 31-Dec-15 August 24, 2015 1-Jan-16 31-Dec-18

Bd Res. No. 148 dtd. Oct.


3375 HECTOR S. HERNANDEZ 3, 2007 3-Oct-07 31-Dec-09

Page 267
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Br. Res. No. 427 dtd.


6445 HECTOR SABALBERINO ABUNALES November 29, 2016 29-Nov-16 31-Dec-18

Bd. Res. No. 171 dtd. Sept. 27, Bd. Res. No. 2499 dtd.
5368 HECTOR U. SANTOS, JR. 2013 31-Dec-15 Dec. 14, 2015 1-Jan-16 31-Dec-18

Bd Res. No. 86 dtd. Mar.


3031 HEDY ANN GASACAO PAJARILLO Bd Res. No. 235 dtd. Dec. 28, 2012 31-Dec-15 31, 2016 31-Mar-16 31-Dec-18

Br. Res. No. dtd. May 12,


3032 HEIDE A. HUI 2017 12-May-17 26-Oct-20

Br. Res. No. 102 dtd. July


5859 HEIDE CECILIA MORENA BARBACENA 14, 2015 8-Jul-15 31-Dec-17

Br. Res. No.__ dtd. April


6849 HEIDE JOY PEREZ ASANZA 10, 2017 10-Apr-17 26-Sep-20

Br. Res. No. 34(A) dtd.


5693 HEIDI BURGOS PASCUA March 3, 2015 3-Mar-15 31-Dec-17

Br. Res. No. 47 dtd. Feb.


6641 HEIDI LIZA TAMANG TOTANES 9, 2017 9-Feb-17 22-Jul-20

Bd. Res. No. 62 dtd. April


4504 HELEN C. KO 17, 2009 17-Apr-09 31-Dec-11

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Bd Res. No. 07 dtd. Jan.


3602 HELEN BUENAVENTURA NUEZ Bd Res. No. 275 dtd. Dec. 18, 2013 31-Dec-16 18, 2017 18-Jan-17 31-Dec-19

Bd Res. No. 240 dtd. December 28, Bd Res. No. 238 dtd.
3143 HELEN BUTAC MANZANO 2012 31-Dec-15 December 4, 2015 1-Jan-16 31-Dec-18

Bd. Res. No. 157 dtd.


4232 HELEN CHUNG SY Sept. 5, 2008 5-Sep-08 31-Dec-10

Bd. Res. No. 205 dtd.


4984 HELEN D. CEBALLO Bd. Res. No. 151 dtd. Sept. 9, 2013 31-Dec-16 August 12, 2016 1-Jan-17 31-Dec-19

Br. Res. No. dtd. May


5609 HELEN ESTRELLA ALEJANDRINO Br. Res. No. 57 dtd. Dec. 29, 2014 31-Dec-16 12, 2017 12-May-17 13-Dec-20

Br. Res. No. dtd. May 12,


5610 HELEN GAMBOA CONSTANTINO 2017 12-May-17 11-Mar-20

HELEN GINES MUNSAYAC (Formerly: HELEN VERGARA Bd. Res. No. 22 dtd. Feb.
1908 GINES) Bd. Res. No. 82 dtd. Oct. 11, 2011 31-Dec-14 2, 2015 2-Feb-15 31-Dec-17

Bd. Res. No. dtd. May


1610 HELEN GRACE LEDESMA FERRER Bd. Res. No. 222 dtd. Oct. 29, 2013 31-Dec-16 12, 2017 12-May-17 6-Sep-20

2127 HELEN INCISO-GACILLOS Bd. Res. No. 29 dtd. April 20, 2006 31-Dec-08

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Bd. Res. No. 140 dtd.


4160 HELEN L. ABRAHAM July 18, 2008 18-Jul-08 31-Dec-10

1494 HELEN LIM TAN WONG Bd. Res. No. 81 dtd. July 5, 2005 31-Dec-07

Bd Res. No. 81 dtd. Oct.


3721 HELEN MALLORCA MAGADA Bd Res. No. 24 dtd. Jan. 28, 2008 31-Dec-10 11, 2011 1-Jan-12 31-Dec-14

Br. Res. No. dtd. May 12,


3722 HELEN PASCUA CASER 2017 12-May-17 16-Mar-20

Bd Res. No. 418 dtd.


3551 HELEN ROSALIE L. REINTAR Bd Res. No. 107 dtd. June 4, 2013 31-Dec-15 November 24, 2016 24-Nov-16 31-Dec-18

Bd. Res. No. 189 dtd.


4364 HELEN TEPASE - AVILA Bd. Res. No. 27 dtd. Feb. 20, 2012 31-Dec-14 Oct. 14, 2015 14-Oct-15 31-Dec-17

Br. Res. No. 350 dtd.


6378 HELGA MARIE SEVIDAL GABUTAN November 3, 2016 3-Nov-16 31-Dec-18

Bd. Res. No. 214 dtd. November 21, Bd. Res. No. 221 dtd.
2641 HENEDINA CORTEZ RAMOS 2012 31-Dec-15 Dec. 1, 2015 1-Jan-16 31-Dec-18

Bd. Res. No. 88 dtd. October 11, Bd. Res. No. 46 dtd. Dec.
2083 HENEDINA S. ALCANTARA 2011 31-Dec-14 29, 2014 1-Jan-15 31-Dec-17

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Bd. Res. No. 08 dtd. Feb.


5393 HENIDA GENTUYA GENISE Bd. Res. No. 184 dtd. Oct. 29, 2013 31-Dec-15 9, 2016 9-Feb-16 31-Dec-18

Bd. Res. No. 52 dtd. Dec.


2099 HENLY SISON PAHILAGAO Bd. Res. No. 104 dtd. Oct. 21, 2011 31-Dec-14 29, 2014 1-Jan-15 31-Dec-17

Br. Res. No. 32 dtd. Feb.


6044 HENNESSY KIM BALINGIT 9, 2016 9-Feb-16 31-Dec-18

Br. Res. No. dtd. May 12,


6045 HENNY MERIO MENES 2017 12-May-17 7-Feb-20

Bd. Res. No. 23 dtd. Jan.


0449 HENRY B. SASOY Bd. Res. No. 36 dtd. April 14, 2004 31-Dec-06 31, 2007 31-Jan-07 31-Dec-09

Bd Res. No. 182 dtd.


3552 HENRY C. ONG Nov. 6, 2007 6-Nov-07 31-Dec-09

Bd. Res. No. 67 dtd. April


3914 HENRY G. BUENA 2, 2008 2-Apr-08 31-Dec-10

Bd. Res. No. 132 dtd. Sept. 25, Bd. Res. No. 50 dtd. Dec.
2492 HENRY IGLESIA MIRAFLOR 2012 31-Dec-14 29, 2014 1-Jan-15 31-Dec-17

0627 HENRY J. VIAS Bd. Res. No. 51 dtd. June 7, 2004 31-Dec-06

Bd. Res. No. 246 dtd.


4677 HENRY JOSEPH LABRADOR HERRERA Bd. Res. No. 79 dtd. April 16, 2013 31-Dec-15 Dec. 14, 2015 1-Jan-16 31-Dec-18

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Br. Res. No.__ dtd. April


4678 HENRY LAGAMON JUMAWID 10, 2017 10-Apr-17 10-May-20

Bd. Res. No. 42 dtd. Feb.


4436 HENRY PASAY JOSE Bd. Res. No. 33 dtd. Mar. 6, 2009 31-Dec-11 11, 2013 11-Feb-13 31-Dec-15

Bd Res. No. 24 dtd. Jan.


3722 HENRY R. TAGUIBAO 28, 2008 28-Jan-08 31-Dec-10

Bd. Res. No. 141 dtd.


2507 HENRY RADA ONIA Bd. Res. No. 11 dtd. Feb. 8, 2012 31-Dec-14 August 14, 2015 14-Aug-15 31-Dec-17

Br. Res. No.__ dtd. April


6981 HENRY TAGUM MURILLO 10, 2017 10-Apr-17 20-Apr-20

Br. Res. No.__ dtd. April


6987 HENSLEY SANCHEZ UY 10, 2017 10-Apr-17 5-Feb-20

Bd. Res. No. 270 dtd.


5414 HENSON MANGAGIL EYEG Bd. Res. No. 257 dtd. Dec. 9, 2013 31-Dec-15 Dec. 28, 2015 1-Jan-16 31-Dec-18

2212 HERBART D. MATIAS Bd. Res. No. 39 dtd. May 29, 2006 31-Dec-08

Br. Res. No. 130 dtd.


6194 HERBERT BONTIA CABATINGAN June 7, 2016 7-Jun-16 31-Dec-18

Br. Res. No. dtd. May 12,


6195 HERBERT JIMENEZ DELA CRUZ 2017 12-May-17 24-Oct-20

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Br. Res. No. dtd. May 12,


6196 HERBERT MENDOZA LANIP 2017 12-May-17 13-Mar-20

Br. Res. No. 93 dtd. Apr.


6137 HERBERTO BATI LAGARDE 8, 2016 8-Apr-16 31-Dec-18

Bd. Res. No. 77 dtd. July


4413 HERMAN LLEGADO BABINA Bd. Res. No. 28 dtd. Mar. 4, 2009 31-Dec-11 8, 2015 8-Jul-15 31-Dec-17

Br. Res. No. dtd. May 12,


4414 HERMENEGILDA A. BANSON 2017 12-May-17 17-May-20

Bd. Res. No. 41 dtd. Feb.


4884 HERMENEGILDO FELEBRICO JAVIER, JR. Bd. Res. No. 275 dtd. Dec. 18, 2013 31-Dec-16 9, 2017 9-Feb-17 20-Oct-20

Bd. Res. No. 166 dtd.


3071 HERMENIGILDA O. ROMERO Bd. Res. No. 168 dtd. Oct. 22, 2012 31-Dec-15 Sept. 17, 2015 1-Jan-16 31-Dec-18

Bd. Res. No. 02 dtd. Feb.


4243 HERMES FRANCIS LABRADOR HERRERA Bd. Res. No. 162 dtd. Oct. 28, 2008 31-Dec-10 8, 2011 8-Feb-11 31-Dec-13

Bd. Res. No. 88 dtd. August 16,


1584 HERMIE R. RAMOS 2005 31-Dec-07

Bd. Res. No. 88 dtd. August 16, Bd. Res. No. 35 dtd. Jan.
1585 HERMINIA IBARROLA FLORES 2005 31-Dec-07 28, 2008 28-Jan-08 31-Dec-10

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Bd. Res. No. 96 dtd. Apr.


2678 HERMINIA JAMILANO SACRAMENTO Bd. Res. No. 194 dtd. Oct. 24, 2012 31-Dec-15 12, 2016 12-Apr-16 31-Dec-18

0417 HERMINIA M. ACEVEDO Bd. Res. No. 24 dtd. Feb. 24, 2004 31-Dec-06

Bd. Res. No. 50 dtd. Dec.


1611 HERMINIA OCTAVO BARIAS Bd. Res. No. 50 dtd. Feb. 20, 2012 31-Dec-14 29, 2014 1-Jan-15 31-Dec-14

Br. Res. No. 126 dtd.


6743 HERMINIGILDO ANGELES BAUTISTA March 17, 2017 17-Mar-17 13-Apr-20

Bd. Res. No. 119 dtd.


3948 HERMINIO A. ARCEO, JR. Bd. Res. No. 78 dtd. April 10, 2008 31-Dec-10 Dec 26, 2011 26-Dec-11 31-Dec-13

Bd. Res. No. 226 dtd.


2378 HERMINIO PASCUA CABATO Bd. Res. No. 182 dtd. Oct. 22, 2012 31-Dec-15 Dec. 1, 2015 1-Jan-16 31-Dec-18

Bd. Res. No. 77 dtd. June


5076 HERMINIO R. VIVAS, JR. 21, 2012 21-Jun-12 31-Dec-14

Bd. Res. No. 41 dtd. March 28, Bd. Res. No. 34 dtd.
1059 HERNAN GERUNDAINO MAGLUPAY 2011 31-Dec-13 December 19, 2014 19-Dec-14 31-Dec-16

Br. Res. No. 127 dtd.


6168 HERNAN S. YNION June 6, 2016 6-Jun-16 31-Dec-18

0615 HERNANDEZ, RECOMITE & CO. Bd. Res. No. 50 dtd. June 7, 2004 31-Dec-06

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Bd. Res. No. 72 dtd. June


4111 HERNANDO C. SAN PEDRO Bd. Res. No. 121 dtd. June 4, 2008 31-Dec-10 5, 2012 5-Jun-12 31-Dec-14

Bd Res. No. 64 dtd.


3583 HERNANE DUJON CHUA Bd Res. No. 61 dtd. Mar. 23, 2010 31-Dec-12 March 6, 2013 6-Mar-13 31-Dec-15

Bd. Res. No. 84 dtd. July


1279 HERRIE C. ANDRADE Bd. Res. No. 51 dtd. Apr. 12, 2005 31-Dec-07 15, 2009 15-Jul-09 31-Dec-11

Bd. Res. No. 92 dtd. April


5303 HERSEY L. ANGULUAN 16, 2013 16-Apr-13 31-Dec-15

Bd. Res. No. 151 dtd.


4211 HERSON B. AMOLO Sept. 5, 2008 5-Sep-08 31-Dec-10

Bd. Res. No. 235 dtd.


5432 HILARIO G. DUMASAN Bd. Res. No. 291 dtd. Dec. 23, 2013 31-Dec-15 August 23, 2016 23-Aug-16 31-Dec-18

Bd. Res. No. 122 dtd.


4115 HILDA C. ARRANGUEZ June 16, 2008 16-Jun-08 31-Dec-10

Bd. Res. No. 22 dtd. Jan.


2666 HILDA U. VAREZ 31, 2007 31-Jan-07 31-Dec-09

Br. Res. No. 90 dtd. July


5781 HOMARR BALUYUT BONDOC 8, 2015 8-Jul-15 31-Dec-17

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Bd. Res. No. 34 dtd. December 19, Bd. Res. No. 77 dtd.
2531 HOMER BAHAN MORAN 2014 31-Dec-17 March 10, 2017 10-Mar-17 4-Mar-20

Br. Res. No. 82 dtd.


6722 HOMER DEO DATU TABERNA ESTAVILLO March 10, 2017 10-Mar-17 9-Apr-20

Br. Res. No. dtd. May 12,


6723 HONEY LEANN ONG CHAO 2017 12-May-17 9-May-20

Bd Res. No. 90 dtd. Mar.


3128 HONORATA MEDINA-GAMAYO Bd Res. No. 122 dtd. Sept. 19, 2012 31-Dec-15 31, 2016 31-Mar-16 31-Dec-18
Br. Res. No. 102 dtd. July
5860 HUTCH BUCU CRUZ 14, 2015 8-Jul-15 31-Dec-17

Bd. Res. No. 04 dtd. Jan.


2367 I. A. CANCINO JR. & CO. Bd. Res. No. 08 dtd. Feb. 8, 2012 31-Dec-14 26, 2015 26-Jan-15 31-Dec-17 Additional Partner: Maria
Nita Esmeralda Ferreras
Bd. Res. No. 19 dtd. Feb. Acosta Board Resolution
1324 I. T. SABADO & ASSOCIATES Bd. Res. No. 116 dtd. Dec. 22, 2011 31-Dec-14 2, 2015 2-Feb-15 31-Dec-17 19 series 2015 dated

Bd. Res. No. 24 dtd. Feb.


5434 IAN BULABOG EDRADAN Bd. Res. No. 293 dtd. Dec. 23, 2013 31-Dec-15 9, 2016 9-Feb-16 31-Dec-18

Br. Res. No. dtd. May 12,


5435 IAN CARLO MANGLALLAN SANTIAGO 2017 12-May-17 15-Mar-20

Bd. Res. No. 226 dtd.


5390 IAN DECENA DAVID Bd. Res. No. 183 dtd. Oct. 29, 2013 31-Dec-15 Dec. 1, 2015 1-Jan-16 31-Dec-18

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Bd. Res. No. 260 dtd.


1114 IAN FUENTES HINOLAN Bd. Res. No. 334 dtd. Dec. 27, 2013 31-Dec-16 Sept. 23, 2016 1-Jan-17 31-Dec-19

Br. Res. No.__ dtd. April


1115 IAN GUMAPO BASARTE 10, 2017 10-Apr-17 24-Aug-20

1399 IAN PAUL P. DALIN Bd. Res. No. 62 dtd. May 27, 2005 31-Dec-07

Bd. Res. No. 22 dtd. Mar.


4378 IAN R. PANTE 4, 2009 4-Mar-09 31-Dec-11
New Partner of Romeo
G. Torno & Co.
Bd. Res. No. 165 dtd. (Approved Oct. 26,
4264 IAN ROSELIER G. TORNO Oct. 28, 2008 28-Oct-08 31-Dec-10 2009)

Br. Res. No. 448 dtd.


6546 IAN VILLAREAL TOLENTINO December 14, 2016 14-Dec-16 31-Dec-18

Bd. Res. No. 205 dtd.


4556 IDA MEL O. CAPERIG Bd. Res. No. 60 dtd. March 6, 2013 31-Dec-15 November 2, 2015 1-Jan-16 31-Dec-18

Bd Res. No. 45 dtd. Sept.


2759 IGNACIO SUSANO M. CHUA 04, 2007 4-Sep-07 31-Dec-09

Bd. Res. No. 72 dtd. Mar.


0798 IGNACIO VILLALON ABAD Bd. Res. No. 94 dtd. Sept. 11, 2007 31-Dec-09 26, 2010 26-Mar-10 31-Dec-12
Bd. Res. No. 135 dtd.
0436 IGNACIO XAVIER GONZALEZ BARRANCO Bd. Res. No. 135 dtd. Oct. 27, 2009 31-Dec-12 Sept. 25, 2012 1-Jan-13 31-Dec-15

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Bd. Res. No. 134 dtd. Dec. 14, Bd. Res. No. 190 dtd.
0866 ILDEFONSO A. CHANGCO 2004 31-Dec-06 Nov. 8, 2007 8-Nov-07 31-Dec-09

1960 ILDEFONSO ALESNA-YBANEZ Bd. Res. No. 15 dtd. Mar. 3, 2006 31-Dec-08

1922 ILDEFONSO O. QUE Bd. Res. No. 09 dtd. Jan. 27, 2006 31-Dec-08

0022 ILUMINADA A. SANTOS Bd. Res. No. 18 dtd. June 15, 2001 31-Dec-03

Bd. Res. No. 06 dtd. Jan.


3949 ILUMINADA A. SEBIAL Bd. Res. No. 189 dtd. Oct. 29, 2013 31-Dec-16 18, 2017 18-Jan-17 31-Dec-19

Bd. Res. No. 178 dtd.


4291 ILUMINADA C. PASIL-SAYONG Oct. 30, 2008 30-Oct-08 31-Dec-10

1909 IMEE G. VILCHES Bd. Res. No. 07 dtd. Jan. 24, 2006 31-Dec-08

Bd. Res. No. 229 dtd. December 28, Bd. Res. No. 51 dtd. Feb.
4337 IMELDA AQUINO PAGADUAN 2012 31-Dec-14 18, 2016 18-Feb-16 31-Dec-18

2066 IMELDA C. ALDANA Bd. Res. No. 25 dtd. Apil 18, 2006 31-Dec-08

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Bd. Res. No. 172 dtd.


4998 IMELDA C. MENDOZA Bd. Res. No. 12 dtd. Feb. 8, 2012 31-Dec-14 Sept. 21, 2015 21-Sep-15 31-Dec-17

Bd Res. No. 121 dtd. Sept. 14, Bd Res. No. 133 dtd.
3226 IMELDA CASTILLO KHAN 2007 31-Dec-09 June 7, 2016 7-Jun-16 31-Dec-18

Bd Res. No. 140 dtd.


3652 IMELDA ESGUERRA LIWANAG Bd Res. No. 230 dtd. Oct. 29, 2013 31-Dec-16 March 28, 2017 28-Mar-17 25-Jul-20

Bd Res. No. 174 dtd.


3495 IMELDA GARCIA HERNANDEZ Nov. 6, 2007 6-Nov-07 31-Dec-09

Bd. Res. No. 41(B) dtd.


4557 IMELDA HAPAN TABLIZO Bd. Res. No. 57 dtd. April 13, 2012 31-Dec-14 March 4, 2015 4-Mar-15 31-Dec-17

Bd Res. No. 87 dtd. April


3086 IMELDA M. MALAPOTE Bd Res. No. 93 dtd. Sept. 11, 2007 31-Dec-09 30, 2010 30-Apr-10 31-Dec-12

Bd. Res. No. 54 dtd. Dec.


2544 IMELDA M. VALDEZ Bd. Res. No. 101 dtd. Oct. 21, 2011 31-Dec-14 29, 2014 1-Jan-15 31-Dec-17

Bd. Res. No. dtd. May


4961 IMELDA MALLARI DEVESA Bd. Res. No. 90 dtd. Oct. 11, 2011 31-Dec-13 12, 2017 12-May-17 17-Oct-20

Bd. Res. No. 267 dtd.


0677 IMELDA MARTIN - RAMOS Bd. Res. No. 191 dtd. Oct. 24, 2012 31-Dec-15 Dec. 28, 2015 1-Jan-16 31-Dec-18

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Bd. Res. No. 143 dtd. Sept. 25, Bd. Res. No. 22 dtd.
0292 IMELDA MERELOS PACLIBAR 2012 31-Dec-15 Feb. 9, 2016 9-Feb-16 31-Dec-18

Bd. Res. No. 442 dtd.


2650 IMELDA S. REYES Bd. Res. No. 180 dtd. Oct. 22, 2012 31-Dec-15 Dec. 14, 2016 14-Dec-16 31-Dec-18

2518 IMELDA S. TAN Bd. Res. No. 89 dtd. Nov. 10, 2006 31-Dec-08

Bd. Res. No. 249 dtd. December Bd. Res. No. 37 dtd.
5189 IMELDA SOLEDAD C. GARBANZOS 28, 2012 31-Dec-14 December 19, 2014 1-Jan-15 31-Dec-17

Bd Res. No. dtd. May 12,


2893 IMELDA T. ANGELES Bd Res. No. 47 dtd. Feb. 11, 2013 31-Dec-15 2017 12-May-17 1-Jan-20

Bd. Res. No. 171 dtd.


2428 IMELDA VALDEZ SOLIVEN Bd. Res. No. 343 dtd. Dec. 27, 2013 31-Dec-16 April 7, 2017 7-Apr-17 19-Oct-20

Bd. Res. No. 148 dtd.


4656 IMELDA Y. DY December 21, 2009 21-Dec-09 31-Dec-11

Bd. Res. No. 104 dtd.


2458 IMPERATRIZ M. SEVILLA Bd. Res. No. 10 dtd. Jan. 30, 2009 31-Dec-11 Oct. 21, 2011 1-Jan-12 31-Dec-14

Br. Res. No. 128 dtd.


6177 INGRED BAEZ CATIGBE June 6, 2016 6-Jun-16 31-Dec-18

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Br. Res. No. 178 dtd.


5962 INOCENCIO ACAR CABANGUNAY, JR. October 13, 2015 13-Oct-15 31-Dec-17

Br. Res. No. 75 dtd. Mar.


6118 INOCENCIO MONTALBO MANDOCDOC 28, 2016 28-Mar-16 31-Dec-18

Br. Res. No. 56 dtd. Feb.


6674 INTO-OPAMIN & COMPANY 10, 2017 10-Feb-17 19-Dec-20

Bd. Res. No. 328 dtd.


0493 INVENTOR, MIRANDA & ASSOCIATES Bd. Res. No. 236 dtd. Oct. 29, 2013 31-Dec-16 November 3, 2016 1-Jan-17 31-Dec-19

Bd. Res. No. 17 dtd. Feb.


4137 IONE BARON MEJIA ( Formerly: IONE TIDON BARON ) Bd. Res. No. 135 dtd. July 18, 2008 31-Dec-10 2, 2015 2-Feb-15 31-Dec-17

Bd. Res. No. 74 dtd. July


4548 IREN HUELVA-YUBOCO 15, 2009 15-Jul-09 31-Dec-11

Br. Res. No. 85 dtd. July


5743 IRENE ALIDO DE LEON 8, 2015 8-Jul-15 31-Dec-17

Br. Res. No.__ dtd. April


6999 IRENE DIONISIO MANALANG 10, 2017 10-Apr-17 21-Feb-20

Br. Res. No. 127 dtd.


6169 IRENE ESTEBAN GUINTO June 6, 2016 6-Jun-16 31-Dec-18

Br. Res. No. dtd. May 12,


6170 IRENE GALVEZ ORAA 2017 12-May-17 10-Sep-20

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Bd. Res. No. 47 dtd. Dec.


5156 IRENE I. KYAMKO Bd. Res. No. 151 dtd. Oct. 22, 2012 31-Dec-14 29, 2014 1-Jan-15 31-Dec-17

Br. Res. No. dtd. May 12,


5157 IRENE JOY SOBREVILLA JULIAN 2017 12-May-17 30-Jul-20

Br. Res. No. dtd. May 12,


5158 IRENE LACAY PERDIDO 2017 12-May-17 22-Jul-20

Bd. Res. No. 58 dtd.


4801 IRENE MARCELIANA V. UY Bd. Res. No. 118 dtd. Sept. 6, 2010 31-Dec-12 March 6, 2013 6-Mar-13 31-Dec-15

Bd. Res. No. 66 dtd. May


4530 IRENE NEALEGA ATUTUBO 5, 2009 5-May-09 31-Dec-11

Bd. Res. No. 44 dtd. March 28, Bd. Res. No. 108 dtd.
4570 IRENE P. LAO TO 2012 31-Dec-14 July 14, 2015 14-Jul-15 31-Dec-17

Bd. Res. No. 135 dtd.


4138 IRENE P. TORRES July 18, 2008 18-Jul-08 31-Dec-10

Bd. Res. No. 43 dtd.


0867 IRENE S. PREYRA Bd. Res. No. 46 dtd. Jan. 28, 2008 31-Dec-10 March 28, 2011 28-Mar-11 31-Dec-13

Bd. Res. No. 41 dtd. February 11, Bd. Res. No. 202 dtd.
5276 IRENEO ARANDIA ELEPONIO, JR. 2013 31-Dec-15 November 2, 2015 1-Jan-16 31-Dec-18

Br. Res. No. 318 dtd.


6348 IRENEO QUEZADA PADILLA October 26, 2016 26-Oct-16 31-Dec-18

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Br. Res. No.__ dtd. April


6985 IRIS NOHARLYN HISOLER GABUYA 10, 2017 10-Apr-17 23-Feb-20

Bd. Res. No. ___ dtd.


4972 IRISH ASUNCION MENGUITO Bd. Res. No. 195 dtd. Oct. 29, 2013 31-Dec-16 April 10, 2017 10-Apr-17 29-Nov-20

Bd. Res. No. 163 dtd. Sept. 27, Bd. Res. No. 150 dtd.
4244 IRISH CAETE SARABIA 2013 31-Dec-16 July 4, 2016 1-Jan-17 31-Dec-19

Br. Res. No. 427 dtd.


6446 IRISH HAZEL GONZALES MANAOIS November 29, 2016 29-Nov-16 31-Dec-18

Br. Res. No. 203 dtd.


6808 IRISH M. RACINES April 17, 2017 17-Apr-17 8-Jul-20

Br. Res. No.__ dtd. April


6840 IRISH MAE ABILAY IBARRIENTOS 10, 2017 10-Apr-17 20-Feb-20

Br. Res. No. 82 dtd.


6727 IRISH PAURILLO BULANO March 10, 2017 10-Mar-17 30-Jan-20

Bd Res. No. 166 dtd.


3227 IRISH SAQUILAYAN RIVERO Bd Res. No. 100 dtd. Oct. 19, 2011 31-Dec-13 Sept. 17, 2015 17-Sep-15 31-Dec-17

Bd. Res. No. 207 dtd.


2085 IRMA A. SALVADOR Bd. Res. No. 195 dtd. Oct. 24, 2012 31-Dec-15 November 2, 2015 1-Jan-16 31-Dec-18

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Br. Res. No. 18 dtd.


5642 IRMA F. FERNIZ February 2, 2015 2-Feb-15 31-Dec-17

Bd. Res. No. 180 dtd.


1627 IRMA F. TEOXON Bd. Res. No. 91 dtd. Sept 21, 2005 31-Dec-07 Oct. 30, 2008 30-Oct-08 31-Dec-10

Bd. Res. No. 12 dtd. Jan.


2603 IRMA M. NAVARRO 29, 2007 29-Jan-07 31-Dec-09

Br. Res. No.__ dtd. April


2604 IRMA M. ROBELO 10, 2017 10-Apr-17 22-May-20

Bd. Res. No. 38 dtd. Jan.


3786 IRMA MESIAS CARLOS 28, 2008 28-Jan-08 31-Dec-10

Bd. Res. No. 60 dtd. Dec.


4401 IRMINGARDA CAUREL LLORICO Bd. Res. No. 113 dtd. Nov 16, 2011 31-Dec-14 29, 2014 1-Jan-15 31-Dec-17

Bd. Res. No. 55 dtd. September


0197 IRVING C. DELA CRUZ & CO. 9, 2002 31-Dec-04

Bd. Res. No. 43 dtd.


2084 ISAAC REGONDOLA ROSAL Bd. Res. No. 57 dtd. April 17, 2009 31-Dec-11 March 28, 2012 28-Mar-12 31-Dec-14

Bd Res. No. 19 dtd. Jan.


3706 ISABELITA A. SORIANO - BAGA 21, 2008 21-Jan-08 31-Dec-10

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Bd. Res. No. 205 dtd.


0628 ISABELITA CHUA-ANG Bd. Res. No. 157 dtd. Oct. 22, 2012 31-Dec-15 November 2, 2015 1-Jan-16 31-Dec-18

Bd. Res. No. 85 dtd. April


1184 ISABELITA U. RIVERA Bd. Res. No. 69 dtd. April 2, 2008 31-Dec-10 16, 2013 16-Apr-13 31-Dec-15

Br. Res. No.__ dtd. April


1185 ISABELITA V. BIO 10, 2017 10-Apr-17 8-Nov-20

Bd. Res. No. 30 dtd.


4999 ISABELO MONTANCES HADUCA, JR. Bd. Res. No. 12 dtd. Feb. 8, 2012 31-Dec-14 December 19, 2014 1-Jan-15 31-Dec-17

Bd. Res. No. 361 dtd.


5517 ISABELO RODEL HILARIO, IV Dec. 27, 2013 27-Dec-13 31-Dec-15

2266 ISAGANI G. DOMINGUEZ Bd. Res. No. 42 dtd. May 30, 2006 31-Dec-08

Br. Res. No.__ dtd. April


2267 ISAGANI GAMBOA ARCEO 10, 2017 10-Apr-17 27-Sep-20

Bd. Res. No. 42 dtd. Mar.


2740 ISAGANI NORLITO L. BALTAZAR 2, 2007 2-Mar-07 31-Dec-09

Br. Res. No. dtd. May 12,


2741 ISAGANI PASCUAL BUHAIN 2017 12-May-17 29-Jan-20

Bd. Res. No. 47 dtd. March 28, Bd. Res. No. 363 dtd.
1037 ISAGANI RAMORAN CORPUZ 2011 31-Dec-13 Dec. 27, 2013 1-Jan-14 31-Dec-16

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Bd. Res. No. 67 dtd. April


3915 ISAGANI T. SABADO 2, 2008 2-Apr-08 31-Dec-10

Br. Res. No. dtd. May 12,


3916 ISAGANI TRACY TOTANES TAGWAY 2017 12-May-17 27-Aug-20

1457 ISAIAS E. EMPEO Bd. Res. No. 65 dtd. May 27, 2005 31-Dec-07

Br. Res. No. 425 dtd.


6422 ISIDORE RICHIE LEDESMA MIRASOL November 29, 2016 29-Nov-16 31-Dec-18

Bd Res. No. 245 dtd.


3600 ISIDORO ADRIAS LAPITAN Bd Res. No. 196 dtd. Oct. 24, 2012 31-Dec-15 Dec. 14, 2015 1-Jan-16 31-Dec-18

1825 ISIDRA V. GONZALES Bd. Res. No. 128 dtd. Dec. 28, 2005 31-Dec-07

1910 ISIDRO B. GARCIA Bd. Res. No. 07 dtd. Jan. 24, 2006 31-Dec-08

Bd. Res. No. 47 dtd. March 28, Bd. Res. No. 65 dtd. Feb.
4105 ISIDRO BAGGAO MAMURI 2011 31-Dec-13 19, 2016 19-Feb-16 31-Dec-18

Bd Res. No. ____ dtd.


3707 ISIDRO MONTECILLO PEPITO, JR. Bd Res. No. 60 dtd. Dec. 29, 2014 31-Dec-16 April 10, 2017 10-Apr-17 21-Apr-20

Bd. Res. No. 90 dtd.


5092 ISIDRO T. TEOCSON August 13, 2012 13-Aug-12 31-Dec-14

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Paul Chester uy See Bd.
Bd. Res. No. 327 dtd.Dec. 27, Bd. Res. No. 83 dtd. Res. 33 dated 02-25-
0142 ISLA, LIPANA & CO. 2013 31-Dec-16 March 10, 2017 10-Mar-17 30-Sep-20 2015

Bd. Res. No. 14 dtd. Jan.


1890 ISMAEL CREGENCIA CORTEZ Bd. Res. No. 06 dtd. Jan. 24, 2006 31-Dec-08 30, 2009 30-Jan-09 31-Dec-11

Bd. Res. No. 52 dtd. Dec.


2467 ISRAEL GAMBOA DOMINGO Bd. Res. No. 94 dtd. Oct. 19, 2011 31-Dec-14 29, 2014 1-Jan-15 31-Dec-17

Bd. Res. No. 95 dtd. May


1707 ISRAEL T. CRUZ Bd. Res. No. 109 dtd. Oct. 26, 2005 31-Dec-07 12, 2008 12-May-08 31-Dec-10

Br. Res. No. dtd. May 12,


1708 IVAN RIC MAGALLANES FRANCIA 2017 12-May-17 31-Aug-20

Br. Res. No.__ dtd. April


6980 IVY JALIPOT UMPAD 10, 2017 10-Apr-17 16-Oct-20

Bd. Res. No. 146 dtd. Sept. 25, Bd. Res. No. 47 dtd. Dec.
5154 IVY JESUSA E. BACANI 2012 31-Dec-14 29, 2014 1-Jan-15 31-Dec-17

Bd. Res. No. 51 dtd. Feb.


5289 IVY MARIE GUADEZ MANCOL Bd. Res. No. 88 dtd. April 16, 2013 31-Dec-15 18, 2016 18-Feb-16 31-Dec-18

Bd. Res. No. 185 dtd.


5447 J. A. BANARIA & COMPANY Bd. Res. No. 305 dtd. Dec. 27, 2013 31-Dec-15 Oct. 14, 2015 1-Jan-16 31-Dec-18

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Bd. Res. No. 21 dtd. Jan.


2663 J. BRAVO-M. RUNES & ASSOCIATES 31, 2007 31-Jan-07 31-Dec-09

Bd. Res. No. 168


1128 J. C. ARUEGO & ASSOCIATES Bd. Res. No. 290 dtd. Dec. 23, 2013 31-Dec-16 dtd.April 7, 2017 7-Apr-17

Bd. Res. No. 232 dtd. December 28, Bd. Res. No. 185 dtd.
1595 J. O. TABALBA & CO. 2012 31-Dec-15 Oct. 14, 2015 01-Jan-16 31-Dec-18

J. O'HARA & COMPANY (Formerly: JAIME Bd. Res. No. 60 dtd. July
0097 H. O'HARA JR. ) Bd. Res. No. 75 dtd. Oct. 7, 2011 31-Dec-14 8, 2015 8-Jul-15 31-Dec-17

Bd. Res. No. 08 dtd. Feb.


1313 J. PHOEBUS G .FRANCISCO SANTOS Bd. Res. No. 06 dtd. Feb. 8, 2011 31-Dec-13 2, 2015 2-Feb-15 31-Dec-17 Additional partner:
Jemelica Catapang
Bd. Res. No. 168 dtd. Gagalac under Board
1194 J. SAN PASCUAL & CO. Bd. Res. No. 331 dtd. Dec. 27, 2013 31-Dec-16 April 7, 2017 7-Apr-17 29-Nov-20 Resolution No. 331
Additional Partner under
Bd. Res. No. 15 dtd. Feb. Bd. Res. 15 dated Feb.
4297 J. T. ABANGAN & CO. Bd. Res. No. 20 dtd. Feb. 20, 2012 31-Dec-14 2, 2015 2-Feb-15 31-Dec-17 2, 2015 FE G. SILVA

Bd. Res. No. 27 dtd.


2447 J. V. JIMENEZ & ASSOCIATES Bd. Res. No. 97 dtd. Oct. 19, 2011 31-Dec-14 December 19, 2014 1-Jan-15 31-Dec-17

Bd. Res. No. 303 dtd.


0054 J.P. TOLENTINO & CO. Bd. Res. No. 351 dtd. Dec. 27, 2013 31-Dec-16 Oct. 10, 2016 1-Jan-17 31-Dec-19

Bd. Res. No. 104 dtd.


2047 JACINTO AND COMPANY Bd. Res. No. 08 dtd. Feb. 8, 2012 31-Dec-14 July 14, 2015 14-Jul-15 31-Dec-17

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Bd. Res. No. 54 dtd. Mar.


2604 JACINTO U. YU Bd. Res. No. 12 dtd. Jan. 29, 2007 31-Dec-09 23, 2010 23-Mar-10 31-Dec-12

Bd. Res. No. 98 dtd. August 13, Bd. Res. No. 215 dtd.
3729 JACK NAPONE BACONGA 2012 31-Dec-14 April 20, 2017 20-Apr-17 6-Oct-20

Bd. Res. No. 156 dtd.


5299 JACKIE LOU ROXAS OCBENIA Bd. Res. No. 91 dtd. April 16, 2013 31-Dec-15 August 24, 2015 1-Jan-16 31-Dec-18

Br. Res. No. dtd. May 12,


5300 JACKIELYN EVANGELISTA PASCUA 2017 12-May-17 30-Jun-20

Br. Res. No.__ dtd. April


5301 JACKLYN LORIEFEL ZAMBRANO PIGAO 10, 2017 10-Apr-17 27-Oct-20

Bd. Res. No. 140 dtd.


1531 JACKQUI REYES MORENO Bd. Res. No. 210 dtd. Oct. 29, 2013 31-Dec-16 March 28, 2017 27-Mar-20 2-Dec-20

Bd. Res. No. 120 dtd. Sept. 19, Bd. Res. No. 207 dtd.
4818 JACKSON GEROCA BRIONES 2012 31-Dec-15 November 2, 2015 1-Jan-16 31-Dec-18

Bd. Res. No. 54 dtd. Mar.


0485 JACKSON T. JANGAYO Bd. Res. No. 40 dtd. April 14, 2004 31-Dec-06 18, 2008 18-Mar-08 31-Dec-10

Br. Res. No. 155 dtd. July


6226 JACKSON T. ONG 4, 2016 4-Jul-16 31-Dec-18

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Br. Res. No. 15 dtd.


6564 JACKY JAMES SOBEL CLORIBEL January 18, 2017 18-Jan-17 31-Dec-19

2228 JACQUELINE T. LI Bd. Res. No. 40 dtd. May 30, 2006 31-Dec-08

Br. Res. No. 158 dtd.


5936 JACQUELINE ELORDE CORALDE August 24, 2015 24-Aug-15 31-Dec-17

Bd. Res. No. 155 dtd. Sept. 27, Bd. Res. No. 05 dtd. Jan.
3863 JACQUELINE MALIG CALMA 2013 31-Dec-16 18, 2017 18-Jan-17 31-Dec-19

Bd. Res. No. 156 dtd. Sept. 27, Bd. Res. No. 432 dtd.
1300 JACQUELINE O. YAP 2013 31-Dec-16 Dec. 14, 2016 1-Jan-17 31-Dec-19

Br. Res. No. dtd. May 12,


1301 JACQUELINE VILLAHERMOSA JAVIER 2017 12-May-17 4-Dec-20

Bd. Res. No. 36 dtd. Jan.


3769 JACQUELYN C. SANTIAGO 28, 2008 28-Jan-08 31-Dec-10

Br. Res. No. 36 dtd. Feb.


6063 JACQUELYN G. GONZAGA 9, 2016 9-Feb-16 31-Dec-18

Br. Res. No. 72 dtd.


6691 JADE FADRIQUELA ROXAS March 10, 2017 10-Mar-17 3-Nov-20

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Bd. Res. No. 24 dtd. Mar.


4391 JAEL I. ANG - DIONELA 4, 2009 4-Mar-09 31-Dec-11

Br. Res. No. 406 dtd.


6454 JAHSON ESPIRITU CARILLO November 24, 2016 24-Nov-16 31-Dec-18

Br. Res. No.__ dtd. April


7000 JAIMA MONTES ALDE 10, 2017 10-Apr-17 28-Jun-20

Bd Res. No. 05 dtd. Jan.


3620 JAIME A. CARDIO 9, 2008 9-Jan-08 31-Dec-10

Bd. Res. No. 237 dtd.


0729 JAIME ASPURIA GAMBOA Bd. Res. No. 270 dtd. Dec. 18, 2013 31-Dec-16 April 25, 2017 25-Apr-17 12-May-20

Bd. Res. No. 347 dtd.


1826 JAIME BIDANIA GONZALES Bd. Res. No. 100 dtd. Oct. 19, 2011 31-Dec-13 Dec. 27, 2013 1-Jan-14 31-Dec-16

Bd. Res. No. 46 dtd. Dec.


2114 JAIME BOCALOY MANAOIS Bd. Res. No. 89 dtd. Oct. 11, 2011 31-Dec-14 29, 2014 1-Jan-15 31-Dec-17

Bd. Res. No. 35 dtd. Dec.


0279 JAIME BONGCO SANTOS Bd. Res. No. 35 dtd. Feb. 29, 2012 31-Dec-14 19, 2014 1-Jan-15 31-Dec-17

Bd. Res. No. 47 dtd. Dec.


5164 JAIME BUZON SANTIAGO Bd. Res. No. 188 dtd. Oct. 24, 2012 31-Dec-14 29, 2014 1-Jan-15 31-Dec-17

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Br. Res. No. 21 dtd.


6599 JAIME CADIAO IMPORTANTE January 18, 2017 18-Jan-17 31-Dec-19

1530 JAIME D. DOMAWANG Bd. Res. No. 83 dtd. July 5, 2005 31-Dec-07

Bd. Res. No. 02 dtd. January 8, Bd. Res. No. ___ dtd.
5210 JAIME DELA CRUZ CAJUCOM 2013 31-Dec-15 April 10, 2017 10-Apr-17 12-May-20

2229 JAIME F. ULIBAS Bd. Res. No. 40 dtd. May 30, 2006 31-Dec-08

Bd Res. No. 245 dtd. December 28, Bd Res. No. 204 dtd.
2763 JAIME GASPACHO BALMAS 2012 31-Dec-15 November 2, 2015 1-Jan-16 31-Dec-18

Br. Res. No. dtd. May 12,


2764 JAIME I. CORDEZ, JR. 2017 12-May-17 26-Dec-20

Bd Res. No. 09 dtd. Feb.


2961 JAIME M. LAUDATO Bd Res. No. 69 dtd. Sept. 06, 2007 31-Dec-09 2, 2015 2-Feb-15 31-Dec-17

Bd. Res. No. 72 dtd. July


2042 JAIME MILA MOLINO Bd. Res. No. 09 dtd. Feb. 8, 2012 31-Dec-14 8, 2015 8-Jul-15 31-Dec-17

Bd Res. No. 08 dtd. Feb.


3476 JAIME PABALAN SANTOS Bd Res. No. 113 dtd. Sept. 6, 2010 31-Dec-12 2, 2015 2-Feb-15 31-Dec-17

Bd. Res. No. 03 dtd. Jan.


1977 JAIME PAYOS ESPERIDA Bd. Res. No. 24 dtd. Feb. 20, 2012 31-Dec-14 26, 2015 26-Jan-15 31-Dec-17

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Bd. Res. No. 25 dtd. Mar.


4402 JAIME PONCE SEIR 4, 2009 4-Mar-09 31-Dec-11

Bd Res. No. 76 dtd. Oct.


3645 JAIME PUERTOS SANTOS Bd Res. No. 08 dtd. Jan. 9, 2008 31-Dec-10 7, 2011 7-Oct-11 31-Dec-13

Bd. Res. No. 61 dtd. Feb.


2248 JAIME SALAS CHIN, JR. Bd. Res. No. 269 dtd. Dec. 18, 2013 31-Dec-15 19, 2016 19-Feb-16 31-Dec-18

Bd. Res. No. 62 dtd. April


0427 JAIME T. CAYETANO Bd. Res. No. 26 dtd. Feb. 24, 2004 31-Dec-06 2, 2008 2-Apr-08 31-Dec-10

Bd. Res. No. 35 dtd.


2703 JAIME VICENTE DISPO Bd. Res. No. 16 dtd. Feb. 20, 2012 31-Dec-14 December 19, 2014 1-Jan-15 31-Dec-17

Bd. Res. No. 43 dtd.


3812 JAIMIE GO DY Bd. Res. No. 40 dtd. Jan. 28, 2008 31-Dec-10 March 28, 2011 28-Mar-11 31-Dec-13

Br. Res. No. 57 dtd. Dec.


5610 JAIMIE ROSE TARIGA SANTOS 29, 2014 29-Dec-14 31-Dec-16

Bd. Res. No. 41(B) dtd.


1891 JAINA DE GUZMAN DONES Bd. Res. No. 61 dtd. April 26, 2012 31-Dec-14 March 4, 2015 4-Mar-15 31-Dec-17

Br. Res. No. 82 dtd.


6729 JAKE NARVAEZ OFONG March 10, 2017 10-Mar-17 30-Mar-20

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Bd. Res. No. 227 dtd.


5359 JAKE TAAWAN ALTIYEN Bd. Res. No. 143 dtd. Sept. 9, 2013 31-Dec-15 Dec. 1, 2015 1-Jan-16 31-Dec-18
Br. Res. No. 243 dtd.
6288 JAM SHERLAINE MIOZA ABUBAKAR August 25, 2016 25-Aug-16 31-Dec-18

Br. Res. No. dtd. May 12,


6289 JAMAICA DIME PEANO 2017 12-May-17 10-Nov-20

Br. Res. No. 161 dtd.


5941 JAMES APAGA CAFIRMA September 17, 2015 17-Sep-15 31-Dec-17

Bd. Res. No. 237 dtd.


5360 JAMES BORRES LADO Bd. Res. No. 143 dtd. Sept. 9, 2013 31-Dec-15 Dec. 4, 2015 1-Jan-16 31-Dec-18

Br. Res. No.__ dtd. April


6962 JAMES MASIGLAT O'HARA 10, 2017 10-Apr-17 8-Nov-20

Br. Res. No. dtd. May 12,


6963 JAMES VIER TECSON GARCIA 2017 12-May-17 25-Jan-20

Bd. Res. No. 250 dtd.


5194 JAMESON AGUSTIN BATO December 28, 2012 28-Dec-12 31-Dec-14

Br. Res. No. dtd. May 12,


5195 JAMIE REYES JUMAQUIO 2017 12-May-17 4-Jun-20

Br. Res. No. 162 dtd.


6772 JAN CARLSON BERNARDO OCUBILLO March 28, 2017 28-Mar-17 21-Dec-20

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Br. Res. No. 93 dtd. Apr.


6138 JAN MARCUS ANG TANG 8, 2016 8-Apr-16 31-Dec-18

Br. Res. No. 407 dtd.


6467 JANA AILEEN BAUTISTA SANTIAGO November 24, 2016 24-Nov-16 31-Dec-18

2401 JANE B. GANLOY Bd. Res. No. 60 dtd. Sept. 11, 2006 31-Dec-08

Bd. Res. No. 45 dtd. Feb.


4908 JANE C. PORCINCULA Bd. Res. No. 275 dtd. Dec. 18, 2013 31-Dec-16 9, 2017 9-Feb-17 29-Nov-20

Br. Res. No. 164 dtd.


6786 JANE JANDONERO SEBIDOS April 7, 2017 7-Apr-17 20-Nov-20

Bd Res. No. 122 dtd.


3242 JANE R. SEVESES Sept. 17, 2007 17-Sep-07 31-Dec-09

Br. Res. No. dtd. May 12,


3243 JANE ROSE RILLON SANCHEZ 2017 12-May-17 5-Feb-20

Bd. Res. No. 168 dtd. Sept. 27, Bd. Res. No. 121 dtd.
5364 JANELLE GALLEGO PANUDA 2013 31-Dec-15 July 24, 2015 1-Jan-16 31-Dec-18

Bd. Res. No. 205 dtd. November 12, Bd. Res. No. 144 dtd.
0799 JANELYN IBARRA BILTZ 2012 31-Dec-15 August 17, 2015 1-Jan-17 31-Dec-18

Br. Res. No. dtd. May 12,


800 JANELYN O. ANICETE 2017 12-May-17 11-Dec-20

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Br. Res. No. 102 dtd. July


5861 JANELYNN MILLETE BEDIA 14, 2015 8-Jul-15 31-Dec-17

0762 JANET A. BANDONG Bd. Res. No. 86 dtd. Oct. 5, 2004 31-Dec-06

Bd. Res. No. 65 dtd. Feb.


1148 JANET A. CAPILI Bd. Res. No. 77 dtd. April 16, 2013 31-Dec-15 19, 2016 19-Feb-16 31-Dec-18

Bd. Res. No. 107 dtd.


2623 JANET BORONG TAN Bd. Res. No. 167 dtd. Oct. 22, 2012 31-Dec-15 April 12, 2016 12-Apr-16 31-Dec-18

Br. Res. No. 139 dtd.


5908 JANET CODOG VALDUEZA August 14, 2015 14-Aug-15 31-Dec-17

Bd. Res. No. 94 dtd. April


0598 JANET GANIR TAOJO Bd. Res. No. 58 dtd. March 6, 2013 31-Dec-15 12, 2016 12-Apr-16 31-Dec-18

Br. Res. No. 256 dtd.


6008 JANET GERMAN MARQUEZ December 14, 2015 14-Dec-15 31-Dec-17

Br. Res. No. 90 dtd. July


5782 JANET M. MENGUITO 8, 2015 8-Jul-15 31-Dec-17

Bd. Res. No. ____ dtd.


4055 JANET N. OBIEDO Bd. Res. No. 338 dtd. Dec. 27, 2013 31-Dec-16 April 10, 2017 10-Apr-17 7-Jun-20

Bd. Res. No. 02 dtd. Jan.


2128 JANET S. BANAN Bd. Res. No. 58 dtd. April 17, 2009 31-Dec-11 26, 2015 26-Jan-15 31-Dec-17

Page 296
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Bd. Res. No. 28 dtd. Feb.


1856 JANETTE ROSELYN CHIA PEDREGOSA Bd. Res. No. 58 dtd. April 17, 2009 31-Dec-11 20, 2012 20-Feb-12 31-Dec-14

Br. Res. No. 426 dtd.


6435 JANICE IANNE REFUGIA ALONZO November 29, 2016 29-Nov-16 31-Dec-18

JANICE RAMOS VILORIA ( Formerly: JANICE BALLARES Bd. Res. No. 63 dtd. Feb.
5417 RAMOS) Bd. Res. No. 276 dtd. Dec. 18, 2013 31-Dec-15 19, 2016 19-Feb-16 31-Dec-18

Bd. Res. No. 21 dtd. Jan.


4338 JANICE UY YU Bd. Res. No. 12 dtd. Jan. 30, 2009 31-Dec-11 8, 2013 8-Jan-13 31-Dec-15

Br. Res. No. 35 dtd. Feb.


6060 JANINA SANTOS BAQUIRAN 9, 2016 9-Feb-16 31-Dec-18

Bd. Res. No. ____ dtd.


4265 JANNETTE A. TUMANG Bd. Res. No. 208 dtd. Oct. 29, 2013 31-Dec-16 April 10, 2017 10-Apr-17 13-Jan-20

Br. Res. No. 407 dtd.


6468 JANNETTE DE GUZMAN PERUCHO November 24, 2016 24-Nov-16 31-Dec-18

Br. Res. No. dtd. May 12,


6469 JANO COPINA MINORCA 2017 12-May-17 17-Sep-20

Bd. Res. No. 07 dtd. August 13, Bd. Res. No. dtd. May
4620 JANUS GUERRERO SIDDAYAO 2014 31-Dec-16 12, 2017 12-May-17 25-Sep-20

Br. Res. No. dtd. May 12,


4621 JAQUELINE FORONES AMPO 2017 12-May-17 19-Mar-20

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Bd. Res. No. 19 dtd. December 16, Bd. Res. No. ____ dtd.
5545 JARAMIE FABI NABUA 2014 31-Dec-16 April 10, 2017 10-Apr-17 20-Aug-20

Bd. Res. No. 204 dtd.


4365 JASMIN A. CARO - PIEDAD Bd. Res. No. 122 dtd. Dec 26, 2011 31-Dec-14 August 12, 2016 12-Aug-16 31-Dec-18

Bd. Res. No. 90 dtd.


5093 JASMIN FLORES EBORA August 13, 2012 13-Aug-12 31-Dec-14

Br. Res. No.__ dtd. April


5094 JASMIN PINEDA JACOBO 10, 2017 10-Apr-17 22-Oct-20

Bd. Res. No. 137 dtd. Sept. 25, Bd. Res. No. 165 dtd.
2714 JASMIN TOLENTINO JUACALLA 2012 31-Dec-15 Sept. 17, 2015 1-Jan-16 31-Dec-18

Bd. Res. No. 133 dtd.


5003 JASMINDA BRIONES ALAPAG Bd. Res. No. 17 dtd. Feb. 20, 2012 31-Dec-14 June 7, 2016 7-Jun-16 31-Dec-18

Bd. Res. No. 153 dtd.


5162 JASMINE RADA ENDERES Oct. 22, 2012 22-Oct-12 31-Dec-14

Br. Res. No.__ dtd. April


5163 JASON LOPEZ MORAN 10, 2017 10-Apr-17 14-Jul-20

Br. Res. No. dtd. May 12,


5164 JASON PEDROSA CABRERA 2017 12-May-17 20-Sep-20

Br. Res.No. 45 dtd. Dec.


5598 JASON RABANERA RADAM 29, 2014 29-Dec-14 31-Dec-16 CANCELLED

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Bd. Res. No. 68 dtd. July


5004 JASON SALVADOR JIMENEZ Bd. Res. No. 17 dtd. Feb. 20, 2012 31-Dec-14 8, 2015 8-Jul-15 31-Dec-17

Bd. Res. No. 131 dtd. August 28, Bd. Res. No. 04 dtd. JAN.
5334 JASON VALENZUELA DE VEYRA 2013 31-Dec-15 27, 2016 27-Jan-16 31-Dec-18

Br. Res. No.__ dtd. April


6977 JASPER BASA SERATE 10, 2017 10-Apr-17 12-Jan-20

Bd. Res. No. 44 dtd. Feb.


3907 JAVIER BANIGON RICO Bd. Res. No. 314 dtd. Dec. 27, 2013 31-Dec-16 9, 2017 9-Feb-17 1-May-20

2250 JAVIER C. CALIGUIA, JR. Bd. Res. No. 41 dtd. May 30, 2006 31-Dec-08

0821 JAVIER CAYANAN LOMOYA Bd. Res. No. 114 dtd. Oct. 25, 2004 31-Dec-06

Br. Res. No.__ dtd. April


6885 JAY ALCANTARA VILLAR 10, 2017 10-Apr-17 20-Dec-20

Bd. Res. No. 131 dtd. Sept. 25, Bd. Res. No. 176 dtd.
2608 JAY FORTIN BATO 2012 31-Dec-15 Oct. 13, 2015 1-Jan-16 31-Dec-18

Br. Res. No. dtd. May 12,


2609 JAY GONZALES PEDRALVEZ 2017 12-May-17 17-Jan-20

Bd. Res. No. 116 dtd.


4084 JAY M. OGABANG May 29, 2008 29-May-08 31-Dec-10

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Bd. Res. No. 88 dtd. August 16,


1586 JAY P. SICAT 2005 31-Dec-07

Br. Res. No. dtd. May 12,


1587 JAYCE MACABALES AURENTO 2017 12-May-17 15-Mar-20

Bd. Res. No. 20 dtd. Jan.


0678 JAYDEE PALUGAN CAPARAS Bd. Res. No. 314 dtd. Dec. 27, 2013 31-Dec-16 18, 2017 18-Jan-17 31-Dec-19
Br. Res. No. dtd. May 12,
679 JAYSON CAPUNO HERNANDEZ 2017 12-May-17 15-Dec-20

Br. Res. No. 154 dtd. July


6219 JAYSON EMBAT JIMENEZ 4, 2016 4-Jul-16 31-Dec-18

Br. Res. No. dtd. May 12,


6220 JAYSON LOPEZ DELA CRUZ 2017 12-May-17 15-Oct-20

Br. Res. No. 73 dtd.


6694 JAYSON MAGSINO DE LEON March 10, 2017 10-Mar-17 30-Dec-20

Br. Res. No. 67 dtd. Feb.


6091 JAYSON NARCISUS M. AYSON 26, 2016 26-Feb-16 31-Dec-18

Br. Res. No. 373 dtd.


6409 JAYSON PERIDO PINEDA November 23, 2016 23-Nov-16 31-Dec-18

1978 JAZMIN A. ARCANGEL Bd. Res. No. 17 dtd. April 18, 2006 31-Dec-08

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Br. Res. No. dtd. May 12,


1979 JE AN LACAP ESTA 2017 12-May-17 1-May-20

Br. Res. No.__ dtd. April


1980 JEALINA EXCELSIA LIWANAG BUGARING 10, 2017 10-Apr-17 30-Nov-20

JEAN A. CABALES - ALBERTO (Formerly: JEAN A.


0169 CABALES) Bd. Res. No. 128 dtd. Dec. 28, 2005 31-Dec-07

Br. Res. No. 152 dtd. July


6203 JEAN DE QUIROZ CASTRO 4, 2016 4-Jul-16 31-Dec-18

Br. Res. No. 16 dtd.


6572 JEAN DIMATULAC DE CHAVEZ January 18, 2017 18-Jan-17 31-Dec-19

Br. Res. No. 281 dtd.


6313 JEAN G. GASMEA September 28, 2016 28-Sep-16 31-Dec-18

Bd. Res. No. 271 dtd.


2338 JEAN G. MEJIA Bd. Res. No. 53 dtd. Sept. 8, 2006 31-Dec-08 Dec. 28, 2015 28-Dec-15 31-Dec-17

Bd. Res. No. ____ dtd.


2171 JEAN GREGORIO GUINTO Bd. Res. No. 321 dtd. Dec. 27, 2013 31-Dec-16 April 10, 2017 10-Apr-17 5-Feb-20

2202 JEAN INOCENCIO JAVIER Bd. Res. No. 37 dtd. May 29, 2006 31-Dec-08

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Bd. Res. No. 109 dtd. Sept. 12, Bd. Res. No. 67 dtd.
1807 JEAN MARICAR SANTOS LOPEZ 2012 31-Dec-14 March 8, 2017 8-Mar-17 25-Apr-20

1261 JEAN ROSE M. DUHAYLONGSOD Bd. Res. No. 50 dtd. Apr. 12, 2005 31-Dec-07

Br. Res. No. 147 dtd.


5919 JEAN S. ACLAN August 17, 2015 17-Aug-15 31-Dec-17

Br. Res. No. 318 dtd.


6349 JEANE PANGANIBAN ALAY October 26, 2016 26-Oct-16 31-Dec-18

Br. Res. No. 206 dtd.


6818 JEANEFER B. REYES April 17, 2017 17-Apr-17 18-May-20

Bd Res. No. 44 dtd.


3079 JEANET C. ESPERA Bd Res. No. 92 dtd. Sept. 11, 2007 31-Dec-09 March 28, 2012 28-Mar-12 31-Dec-14

Br. Res. No. 147 dtd.


5920 JEANETTE DEL MUNDO LEONARDO August 17, 2015 17-Aug-15 31-Dec-17

Br. Res. No.__ dtd. April


6925 JEANETTE I. GONZALES 10, 2017 10-Apr-17 13-Jan-20

Br. Res. No.__ dtd. April


6926 JEANNE CHUA MENDOZA 10, 2017 10-Apr-17 15-May-20

Bd. Res. No. 112 dtd.


2810 JEANNETTE AGCAOILI - BERMUDEZ Bd. Res. No. 44 dtd. Feb. 11, 2013 31-Dec-15 Apr. 19, 2016 19-Apr-16 31-Dec-18

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Bd Res. No. 151 dtd. Oct.


3405 JEANNETTE B. SANTOS 3, 2007 3-Oct-07 31-Dec-09

Bd Res. No. 90 dtd. Mar.


2894 JEANNETTE D. TOLENTINO Bd Res. No. 95 dtd. April 17, 2013 31-Dec-15 31, 2016 31-Mar-16 31-Dec-18

Br. Res. No. 448 dtd.


6547 JECTOFER DOMINGUEZ ARLOS December 14, 2016 14-Dec-16 31-Dec-18

Br. Res. No.__ dtd. April


6933 JEFANYL BESARIO ALURA 10, 2017 10-Apr-17 26-Sep-20

Br. Res. No. 21 dtd.


6600 JEFF CLEMENTE BANGQUIL January 18, 2017 18-Jan-17 31-Dec-19

Bd. Res. No. 122 dtd. Sept. 19, Bd. Res. No. 234 dtd.
3829 JEFFERSON FABUNAN SIMON 2012 31-Dec-14 August 23, 2016 23-Aug-16 31-Dec-18

Br. Res. No. 197 dtd.


6257 JEFFERSON GRAN BAUTISTA August 2, 2016 2-Aug-16 31-Dec-18

Br. Res. No.__ dtd. April


6258 JEFFERSON MARGAJA ESPELETA 10, 2017 10-Apr-17 11-Dec-20

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Br. Res. No. dtd. May 12,


6259 JEFFERSON MAURICIO BALMES 2017 12-May-17 11-Jan-20

Bd Res. No. 18 dtd. Jan.


3694 JEFFERSON S. TIZON 21, 2008 21-Jan-08 31-Dec-10

Bd. Res. No. 128 dtd.


5142 JEFFREY ALVEZ MARQUEZ Sept. 25, 2012 25-Sep-12 31-Dec-14

Br. Res. No. 324 dtd.


5611 JEFFREY BERNADAS BABATIO Br. Res. No. 57 dtd. Dec. 29, 2014 31-Dec-16 October 26, 2016 1-Jan-17 31-Dec-19

Br. Res. No. 36 dtd. Feb.


6064 JEFFREY CASTRO TORIO 9, 2016 9-Feb-16 31-Dec-18

Br. Res. No. 51 dtd. Feb.


6664 JEFFREY DELA ROSA BAUTISTA 9, 2017 9-Feb-17 25-May-20

Br. Res. No. 446 dtd.


6534 JEFFREY GALANG SALAZAR December 14, 2016 14-Dec-16 31-Dec-18

Br. Res. No. 175 dtd.


5957 JEFFREY LIM ONG October 13, 2015 13-Oct-15 31-Dec-17

Br. Res. No.249 dtd. May


5958 JEFFREY RIVERA CUARESMA 3, 2017 3-May-17 23-Jan-20

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Br. Res. No. dtd. May 12,


5959 JEFFREY T. SOLIMAN 2017 12-May-17 12-Dec-20

Bd. Res. No. 40(A) dtd.


4324 JEFFREYSON MAGAN PAKIAS Bd. Res. No. 22 dtd. Feb. 20, 2012 31-Dec-14 March 4, 2015 4-Mar-15 31-Dec-17

Bd. Res. No. 160 dtd. Sept. 27, Bd. Res. No. 274 dtd.
4027 JEIRLY PAYPA LAPUZ 2013 31-Dec-16 Sept. 23, 2016 1-Jan-17 31-Dec-19

Br. Res. No.__ dtd. April


4028 JEMIMA MAE TUBAL GAPOL 10, 2017 10-Apr-17 19-Oct-20

Bd. Res. No. 57 dtd.


3981 JEMIMA VECERA PAMPLIEGA Bd. Res. No. 86 dtd. April 15, 2008 31-Dec-10 March 28, 2011 28-Mar-11 31-Dec-13

Br. Res. No. 16 dtd.


6573 JEMMAH MARIA MIRABUENO FLORES January 18, 2017 18-Jan-17 31-Dec-19

Bd. Res. No. 153 dtd.


4224 JENALYN R. CARABEO-SUAREZ Sept. 5, 2008 5-Sep-08 31-Dec-10

Br. Res. No. 82 dtd. Mar.


6120 JENEFER TOMARONG LAYUGAN 31, 2016 31-Mar-16 31-Dec-18

Bd. Res. No. 190 dtd.


1012 JENELY A. CORONEL - DIMATATAC Bd. Res. No. 163 dtd. Dec. 21, 2010 31-Dec-13 Oct. 29, 2013 1-Jan-14 31-Dec-16

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Bd Res. No. ___ dtd.


3675 JENELYN NOBLE MANANSALA Bd Res. No. 262 dtd. Dec. 9, 2013 31-Dec-16 April 10, 2017 10-Apr-17 18-May-20

Bd Res. No. 226 dtd.


2819 JENETTE F. TORRES Bd Res. No. 84 dtd. April 16, 2013 31-Dec-15 Dec. 1, 2015 1-Jan-16 31-Dec-18

Br. Res. No. 409 dtd.


6501 JENIE GUINTO DARANG November 24, 2016 24-Nov-16 31-Dec-18

Br. Res. No.__ dtd. April


6502 JENIFER CAMACHO ASIO 10, 2017 10-Apr-17 10-Sep-20

Br. Res. No. 349 dtd.


6372 JENIFFER PERALTA BULATAO November 3, 2016 3-Nov-16 31-Dec-18

Br. Res. No.__ dtd. April


6373 JENNAH MAE RAMOSO PAARES 10, 2017 10-Apr-17 31-May-20

Bd. Res. No. 77 dtd. July


4919 JENNALYN MAYUYO VICENCIO Bd. Res. No. 59 dtd. April 15, 2011 31-Dec-13 8, 2015 8-Jul-15 31-Dec-17

Br. Res. No. dtd. May 12,


4920 JENNEATH NOO DAVID 2017 12-May-17 29-Apr-20

Br. Res. No. 83 dtd. Mar.


6130 JENNELYN AGUILAR MANDILAG 31, 2016 31-Mar-16 31-Dec-18

Br. Res. No. dtd. May 12,


6131 JENNELYN FUENTES GO 2017 12-May-17 27-Feb-20

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Bd. Res. No. dtd. May


4065 JENNIFER A. BAGUE - BALAO Bd. Res. No. 113 dtd. May 21, 2008 31-Dec-10 12, 2017 12-May-07 11-Nov-20

Br. Res. No. 07 dtd. Feb.


6019 JENNIFER ANN REGIS SAUCO 9, 2016 9-Feb-16 31-Dec-18

Bd. Res. No. 111 dtd.


4622 JENNIFER B. TENORIO October 26, 2009 26-Oct-09 31-Dec-11

Bd Res. No. 82 dtd. Sept.


3000 JENNIFER C. BENLOT 11, 2007 11-Sep-07 31-Dec-09

Br. Res. No. 129 dtd.


5896 JENNIFER CAHUGOM MAMERTO August 11, 2015 11-Aug-15 31-Dec-17

Bd. Res. No. dtd. May


4621 JENNIFER CHU PULMA Bd. Res. No. 51 dtd. Dec.29, 2014 31-Dec-17 12, 2017 12-May-17 20-Mar-20

Bd. Res. No. 62 dtd. July


5057 JENNIFER CUNANAN RONCESVALLES Bd. Res. No. 64 dtd. April 26, 2012 31-Dec-14 8, 2015 8-Jul-15 31-Dec-17

Br. Res. No. 308 dtd.


6339 JENNIFER GAA BAUTISTA October 10, 2016 10-Oct-16 31-Dec-18

Bd. Res. No. 06 dtd.


5226 JENNIFER GARCIA SIRON January 8, 2013 8-Jan-13 31-Dec-15

Br. Res. No.__ dtd. April


7001 JENNIFER INOCENCIO SEDIGO 10, 2017 10-Apr-17 27-Nov-20

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Br. Res. No. dtd. May 12,


7002 JENNIFER MANZANO NONO 2017 12-May-17 22-Oct-20

Bd. Res. No. 20 dtd.


4684 JENNIFER MARIE V. FERNANDO January 28, 2010 28-Jan-10 31-Dec-12

Br. Res. No. 446 dtd.


6535 JENNIFER MIASCO MANAGUIT December 14, 2016 14-Dec-16 31-Dec-18

Br. Res. No.__ dtd. April


6536 JENNIFER ROSE DELOS SANTOS YAMAT 10, 2017 10-Apr-17 19-Jul-20

2203 JENNIFER S. TOLENTINO-BUEN Bd. Res. No. 37 dtd. May 29, 2006 31-Dec-08

Br. Res. No. 72 dtd. Mar.


6098 JENNIFER S. YABUT 28, 2016 28-Mar-16 31-Dec-18

Br. Res. No. 30 dtd. Feb.


6029 JENNIFER SANTOS PEA 9, 2016 9-Feb-16 31-Dec-18

Br. Res. No. dtd. May 12,


6030 JENNIFER TIPDAS VILLAREAL 2017 12-May-17 5-Feb-20

Bd. Res. No. 134 dtd.


2910 JENNIFER TRINITY S. MAYNIGO Bd. Res. No. 92 dtd. Aug. 11, 2009 31-Dec-12 Sept. 25, 2012 1-Jan-13 31-Dec-15

Bd. Res. No. 30 dtd.


4613 JENNIFER VARIAS SARMIENTO Bd. Res. No. 25 dtd. Feb. 20, 2012 31-Dec-14 December 19, 2014 1-Jan-15 31-Dec-17

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Br. Res. No. dtd. May 12,


4614 JENNIFER YAP-PASIA 2017 12-May-17 25-Sep-20

Br. Res. No. 164 dtd.


6787 JENNILYN ACQUISIO PAYANGDO April 7, 2017 7-Apr-17 19-Jan-20

Br. Res. No. dtd. May 12,


6788 JENNILYN ALAMAG HODREAL 2017 12-May-17 13-Dec-20

Bd. Res. No. 37 dtd. February 11, Bd. Res. No. 107 dtd.
5257 JENNUEL CANTALEJO BELIZON 2013 31-Dec-15 April 12, 2016 12-Apr-16 31-Dec-18

Bd. Res. No. 84 dtd. Oct.


2429 JENNY A. TABDI Bd. Res. No. 63 dtd. Sept. 12, 2006 31-Dec-08 11, 2011 11-Oct-11 31-Dec-13

Br. Res. No.__ dtd. April


2430 JENNY ROSE BONIFACIO SANTIAGO 10, 2017 10-Apr-17 29-Nov-20

Bd. Res. No. 133 dtd.


0566 JENNY S. MAYA CHIONG Bd. Res. No. 49 dtd. June 7, 2004 31-Dec-06 Sept. 26, 2007 26-Sep-07 31-Dec-09

Bd. Res. No. 164 dtd.


4579 JENNYCRIS DEL ROSARIO ZARAGOZA Bd. Res. No. 80 dtd. July 15, 2009 31-Dec-11 Oct. 22, 2012 22-Oct-12 31-Dec-14

Br. Res. No. 125 dtd.


6733 JENNYLYN FAVILA MAGDADARO March 17, 2017 17-Mar-17 23-Aug-20

Br. Res. No.__ dtd. April


6734 JENOVELYN BACASEN OLA 10, 2017 10-Apr-17 24-Nov-20

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Bd Res. No. 246 dtd.


3282 JEODIMEL REYES OCTAVIANO Bd Res. No. 198 dtd. Oct. 24, 2012 31-Dec-15 Dec. 14, 2015 1-Jan-16 31-Dec-18

Bd. Res. No. 56 dtd. March 28, Bd. Res. No. 198 dtd.
4916 JEOFFREY YAMON PUSAY 2011 31-Dec-13 Oct. 29, 2013 1-Jan-14 31-Dec-16
Bd. Res. No. 75 dtd. Mar.
2379 JEPHTE OLIMPO MUEZ Bd. Res. No. 59 dtd. Sept. 8, 2006 31-Dec-08 26, 2010 26-Mar-10 31-Dec-12

Br. Res. No. 426 dtd.


6436 JERALD ALBERCA INALGAN November 29, 2016 29-Nov-16 31-Dec-18
Bd. Res. No. 47 dtd.
2532 JERALDO VILLEGAS LAZARO Bd. Res. No. 104 dtd. Oct. 21, 2011 31-Dec-14 March 12, 2015 12-Mar-15 31-Dec-17

Bd Res. No. 124 dtd. Sept. 19, Bd Res. No. 132 dtd.
2943 JEREMIAS C. GARCIA 2012 31-Dec-15 August 11, 2015 1-Jan-16 31-Dec-18

Br. Res. No. 87 dtd. July


5763 JEREMIAS MARIO DAP-INGAN AGPES 8, 2015 8-Jul-15 31-Dec-17

Br. Res. No. 15 dtd.


6565 JEREMY DACLAN MAKINANO January 18, 2017 18-Jan-17 31-Dec-19

Br. Res. No. 102 dtd. July


5862 JEREMY JORGENCIO BELAGAN DUCAY 14, 2015 8-Jul-15 31-Dec-17

Br. Res. No. 214 dtd.


5982 JERESITA CONTADO ALZATE December 1, 2015 1-Dec-15 31-Dec-17

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Bd Res. No. 65 dtd.


3603 JERICHO ARROYO BALOMIT Bd Res. No. 343 dtd. Dec. 27, 2013 31-Dec-16 March 2, 2017 2-Mar-17 25-Jan-20

0697 JERICHO P. ORLINA Bd. Res. No. 74 dtd. Sept 15, 2004 31-Dec-06

Br. Res. No. 348 dtd.


6362 JERICHO VICO MAYO November 3, 2016 3-Nov-16 31-Dec-18

Br. Res. No. dtd. May 12,


6363 JERMELYN N. ESTRADA 2017 12-May-17 26-Sep-20

Br. Res. No. 16 dtd.


5626 JEROME DOLOR VALDEZ February 2, 2015 2-Feb-15 31-Dec-17

Br. Res. No. 196 dtd.


6250 JEROME LIM BALICO August 2, 2016 2-Aug-16 31-Dec-18

Br. Res. No. 169 dtd.


5947 JEROME LOPEZ BARIUAN September 21, 2015 21-Sep-15 31-Dec-17

Bd. Res. No. 131 dtd.


5516 JEROME VICTOR SOLIVEN BALLESTEROS Bd. Res. No. 361 dtd. Dec. 27, 2013 31-Dec-15 August 11, 2015 1-Jan-16 31-Dec-18

Br. Res. No. 82 dtd. July


5720 JEROMEO HALLAZGO DE LEON 8, 2015 8-Jul-15 31-Dec-17

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Br. Res. No.__ dtd. April


5721 JERONIMO M. CAPALAD 10, 2017 10-Apr-17 19-Feb-20

Bd. Res. No. 40 dtd. Dec.


4480 JERRILYN ENRIQUEZ ASILO-GATLA Bd. Res. No. 112 dtd. Nov 16, 2011 31-Dec-14 19, 2014 1-Jan-15 31-Dec-17

Bd. Res. No. 29 dtd. Mar.


0567 JERRY A. LOPEZ Bd. Res. No. 49 dtd. June 7, 2004 31-Dec-06 2, 2007 2-Mar-07 31-Dec-09

Bd. Res. No. 14 dtd. Jan.


2615 JERRY F. LIM 29, 2007 29-Jan-07 31-Dec-09

Bd. Res. No. 272 dtd.


0437 JERRY FLOR BANTILAN Bd. Res. No. 190 dtd. Oct. 24, 2012 31-Dec-15 Dec. 28, 2015 1-Jan-16 31-Dec-18

Bd Res. No. 195 dtd.


3339 JERRY GALVAN DIOLATA Bd Res. No. 184 dtd. Oct. 22, 2012 31-Dec-15 Nov. 2, 2015 1-Jan-16 31-Dec-18

Bd. Res. No. 90 dtd. August 13, Bd. Res. No. 354 dtd.
5094 JERRY GUINTOS BANTILAN, JR. 2012 31-Dec-14 November 3, 2016 3-Nov-16 31-Dec-18

Bd. Res. No. 41 dtd. Feb.


4939 JERRY SECUELAN GUMATA Bd. Res. No. 223 dtd. Oct. 29, 2013 31-Dec-16 9, 2017 9-Feb-17 12-Mar-20

Bd. Res. No. 76 dtd. July


1628 JERRY TABIANO OPINION Bd. Res. No. 91 dtd. Sept 21, 2005 31-Dec-07 15, 2009 15-Jul-09 31-Dec-11

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Bd. Res. No. 141 dtd.


1057 JERRY TABLIZO ANG Bd. Res. No. 232 dtd. Oct. 29, 2013 31-Dec-16 March 28, 2017 28-Mar-17 28-Feb-20

2115 JERRY VICTOR C. MASICLAT Bd. Res. No. 28 dtd. April 20, 2006 31-Dec-08

Bd. Res. No. 196 dtd.


4015 JERRY WONG KOK Bd. Res. No. 117 dtd. Dec. 22, 2011 31-Dec-13 November 2, 2015 2-Nov-15 31-Dec-18

2172 JERRYLYN Y. MAQUILING Bd. Res. No. 32 dtd. April 20, 2006 31-Dec-08

Br. Res. No. 100 dtd. July


5845 JERSON AGUILLON TICO 14, 2015 8-Jul-15 31-Dec-17

Bd. Res. No. 61 dtd.Mar.


3879 JERSON B. SABADO 18, 2008 18-Mar-08 31-Dec-10

Br. Res. No. 91 dtd. July


5789 JERWEINE CABLAIDA RODILLAS 8, 2015 8-Jul-15 31-Dec-17
Br. Res. No. 142 dtd.
6232 JERWIN BALBIN MANIBOG June 10, 2016 10-Jun-16 31-Dec-18
Br. Res. No. dtd. May 12,
6233 JERWIN BAQUIR TUBAY 2017 12-May-17 26-Jun-20
Bd. Res. No. 19 dtd. December 16, Bd. Res. No. 302 dtd.
5546 JERWIN DELA FUENTE PASION 2014 31-Dec-16 October 10, 2016 1-Jan-17 31-Dec-19
Bd Res. No. 94 dtd. Sept.
3097 JERWIN S. YU 11, 2007 11-Sep-07 31-Dec-09

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Bd Res. No. 354 dtd.


3429 JESON GUIA MARCIAL Bd Res. No. 363 dtd. Dec. 27, 2013 31-Dec-16 November 3, 2016 1-Jan-17 31-Dec-19

Bd. Res. No. 25 dtd. Feb.


0975 JESSE REY L. MENESES Bd. Res. No. 10 dtd. Jan. 30, 2009 31-Dec-11 20, 2012 20-Feb-12 31-Dec-15
Bd. Res. No. 145 dtd. Sept. 25, Bd. Res. No. 63 dtd.
4849 JESSICA B. GALARAGA 2012 31-Dec-15 Sept. July 8, 2015 1-Jan-16 31-Dec-18

Bd Res. No. 130 dtd. Sept. 26, Bd Res. No. 149 dtd.
3283 JESSICA F. PINEDA 2007 31-Dec-09 Dec. 21, 2009 1-Jan-10 31-Dec-12
Bd Res. No. 15 dtd. Jan.
3685 JESSICA JINLY P. PANES 14, 2008 14-Jan-08 31-Dec-10
Bd Res. No. 119 dtd. July
3494 JESSICA P. NALOG Bd Res. No. 16 dtd. Feb. 20, 2012 31-Dec-14 24, 2015 24-Jul-15 31-Dec-17

Bd Res. No. 165 dtd. Oct.


3469 JESSICA ROMANA D. SANCHEZ 17, 2007 17-Oct-07 31-Dec-09
Br. Res. No. 74 dtd.
6702 JESSICA TEPASE AVILA March 10, 2017 10-Mar-17 14-Oct-20
Bd. Res. No. 28 dated May 10,
0154 JESSIE A. ANG 2002 31-Dec-04
Br. Res. No. dtd. May 12,
155 JESSIE DIMACULANGAN DIMAANO 2017 12-May-17 8-Dec-20
Br. Res. No. 213 dtd.
5979 JESSIE RACAZA CINCO December 1, 2015 1-Dec-15 31-Dec-17

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Bd Res. No. 135 dtd.


2871 JESSIELYN TERESA ALFECHE VILLAFLOR Bd Res. No. 229 dtd. Dec. 28, 2012 31-Dec-15 August 11, 2015 1-Jan-16 31-Dec-18

Bd. Res. No. 36 dtd. Mar.


4459 JESUS A. PERALTA, JR. 6, 2009 6-Mar-09 31-Dec-11

Bd. Res. No. 124 dtd. Sept. 19, Bd. Res. No. 184 dtd.
0629 JESUS BRANUELO LAPUZ 2012 31-Dec-15 October 14, 2015 1-Jan-16 31-Dec-18

Bd Res. No. 144 dtd. Oct.


3340 JESUS E. QUINSAY 1, 2007 1-Oct-07 31-Dec-09
Br. Res. No. 86 dtd. July
5757 JESUS EQUIPADO DYCOCO, JR. 8, 2015 8-Jul-15 31-Dec-17
Bd. Res. No. 102 dtd.
5124 JESUS FERNANDEZ APUYOD August 13, 2012 13-Aug-12 31-Dec-14
Br. Res. No.__ dtd. April
5125 JESUS HERMANO SANTIAGO, JR. 10, 2017 10-Apr-17 24-Jul-20
Bd. Res. No. 79 dtd.
0098 JESUS LENON DIZON, JR. Bd. Res. No. 62 dtd. March 6, 2013 31-Dec-15 March 28, 2016 28-Mar-16 31-Dec-18

Bd. Res. No. 96 dtd. Apr.


1646 JESUS LOMIBAO DE GUZMAN Bd. Res. No. 226 dtd. Oct. 29, 2013 31-Dec-15 12, 2016 12-Apr-16 31-Dec-18
Br. Res. No. 17 dtd.
6582 JESUS M. GABATAN January 18, 2017 18-Jan-17 31-Dec-19

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Bd Res. No. 108 dtd.


3188 JESUS N. SALVINO Sept. 14, 2007 14-Sep-07 31-Dec-09

Bd. Res. No. 118 dtd. Sept. 12, Bd. Res. No. 267 dtd.
1990 JESUS NICOLAS DAVID 2012 31-Dec-15 Dec. 28, 2015 1-Jan-16 31-Dec-18
Br. Res. No. 206 dtd.
6819 JESUS RENE SILVA BELEN April 17, 2017 17-Apr-17 2-Oct-20

Bd. Res. No. 269 dtd.


5445 JESUS ROGELIO GUTIERREZ GAMIL Bd. Res. No. 299 dtd. Dec. 27, 2013 31-Dec-15 Dec. 28, 2015 1-Jan-16 31-Dec-18

Bd. Res. No. ___ dtd.


4890 JESUS VINLUAN ABALOYAN Bd. Res. No. 322 dtd. Dec. 27, 2013 31-Dec-16 April 10, 2017 10-Apr-17 2-Feb-20

1314 JESUSA E. PERAN - JANDA Bd. Res. No. 42 dtd. Apr. 12, 2005 31-Dec-07
Br. Res. No. 23 dtd.
6610 JESUSA ERLINLOU TAMANI SAMANDRE January 18, 2017 18-Jan-17 31-Dec-19
Bd. Res. No. 41 dtd. February 11, Bd. Res. No. 272 dtd.
5277 JESUSO CALUZA BABARAN 2013 31-Dec-15 December 28, 2015 1-Jan-16 31-Dec-18

Bd. Res. No. ____ dtd.


5566 JESUZAINE B. FRANI Bd. Res. No. 25 dtd. Dec. 19, 2014 31-Dec-16 April 10, 2017 10-Apr-17 25-Dec-20

2129 JETHRO B. IBARRA Bd. Res. No. 29 dtd. April 20, 2006 31-Dec-08
Br. Res. No. 48 dtd.
5689 JETHRO PAEZ LEAL March 12, 2015 12-Mar-15 31-Dec-17

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Bd. Res. No. 234 dtd.


4437 JEZEBEL S. CARDANO Bd. Res. No. 33 dtd. Mar. 6, 2009 31-Dec-11 August 23, 2016 23-Aug-16 31-Dec-18

Br. Res. No. 242 dtd.


6286 JHEROME GATDULA NG August 25, 2016 25-Aug-16 31-Dec-18
Br. Res. No. 18 dtd.
5643 JHONAS EGAR ALMOROS February 2, 2015 2-Feb-15 31-Dec-17

Bd. Res. No. 141 dtd.


4168 JHONEL B. CATUBAY July 18, 2008 18-Jul-08 31-Dec-10

Bd Res. No. 08 dtd. Feb.


3695 JHO-WELL REYES JAMILI Bd Res. No. 109 dtd. Nov 8, 2011 31-Dec-13 2, 2015 2-Feb-15 31-Dec-17
Br. Res. No. 409 dtd.
6495 JHUANN MAGAYANO PAGAY November 24, 2016 24-Nov-16 31-Dec-18
Br. Res. No. 214 dtd.
5983 JIENNHY BERGANIO GUILLEN December 1, 2015 1-Dec-15 31-Dec-17
Br. Res.No. 40 dtd. Feb.
5599 JILA JIMENEA BARING ( Formerly: JILA MARCOS JIMENEA)
Br. Res.No. 45 dtd. Dec. 29, 2014 31-Dec-16 9, 2017 9-Feb-17 15-Aug-20

Br. Res. No. 211 dtd.


6832 JILL SANTOS-CUA & CO. April 17, 2017 17-Apr-17 1-Apr-20

Br. Res. No. 89 dtd. July


5775 JIMALYN TINDUGAN TOLLEDO 8, 2015 8-Jul-15 31-Dec-17

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Br. Res. No. 348 dtd.


6363 JIMMEL SECRETARIO SOBREPEA November 3, 2016 3-Nov-16 31-Dec-18
Br. Res. No. 93 dtd. July
5809 JIMMY BRONIOLA SABADO 8, 2015 8-Jul-15 31-Dec-17
Bd Res. No. 242 dtd.
3470 JIMMY INFANTE PERU Bd Res. No. 111 dtd. June 4, 2013 31-Dec-15 Dec. 4, 2015 1-Jan-16 31-Dec-18

Bd. Res. No.139 dtd. Sept. 25, Bd. Res. No.188 dtd.
4737 JIMMY LAGNAS MIRANDA 2012 31-Dec-15 Oct. 14, 2015 1-Jan-16 31-Dec-18
Br. Res. No. 92 dtd. July
5799 JIMMY PAGULAYAN BALIGA 8, 2015 8-Jul-15 31-Dec-17
Br. Res.No. 441 dtd. Dec.
5600 JINCKY QUIJADA GUIBONE Br. Res.No. 45 dtd. Dec. 29, 2014 31-Dec-16 14, 2016 1-Jan-17 31-Dec-19

Bd. Res. No. 97 dtd.


1381 JINKY A. ALORA Bd. Res. No. 73 dtd. July 15, 2009 31-Dec-11 August 13, 2012 13-Aug-12 31-Dec-14
Bd. Res. No. 33 dtd. Mar.
4438 JISENNY S. LIMCUMPAO 6, 2009 6-Mar-09 31-Dec-11

1115 JO L. ILIJAY Bd. Res. No. 40 dtd. Mar. 18, 2005 31-Dec-07
Br. Res. No.__ dtd. April
6912 JO AMEL CASIDSID REYES 10, 2017 10-Apr-17 30-Oct-20

Bd. Res. No. 151 dtd.


4212 JO ANN G. FERNANDO Sept. 5, 2008 5-Sep-08 31-Dec-10
Br. Res. No. 162 dtd.
6773 JO ANNE ROSE BONILLA GUILING March 28, 2017 28-Mar-17 22-Sep-20

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Bd. Res. No. dtd. May


3730 JO GENETA ADALIA Bd. Res. No. 39 dtd. Dec. 19, 2014 31-Dec-16 12, 2017 12-May-17 11-Nov-20

Br. Res. No. 216 dtd.


6262 JOAHNNA DELA PAZ MARIANO August 12, 2016 2-Aug-16 31-Dec-18

Bd. Res. No. 221 dtd. December 28, Bd. Res. No. 166 dtd.
3383 JOAN ABANTE CUASAY 2012 31-Dec-15 September 17, 2015 1-Jan-16 31-Dec-18
Br. Res. No. 56 dtd. Feb.
6667 JOAN BAILON HABOC 10, 2017 10-Feb-17 19-Jun-20

Br. Res. No. dtd. May 12,


6668 JOAN CABARRUBIAS RUMBAOA 2017 12-May-17 29-Jan-20
Br. Res. No. 244 dtd.
6300 JOAN ESTER ROBLE PANCHO August 25, 2016 25-Aug-16 31-Dec-18

Br. Res. No. 216 dtd.


6263 JOAN JURADO DAYAG August 12, 2016 2-Aug-16 31-Dec-18
Br. Res. No. dtd. May 12,
6264 JOAN L. MIAS 2017 12-May-17 7-Jun-20
Br. Res. No. 373 dtd.
6410 JOAN MERCURIO CELICIOUS November 23, 2016 23-Nov-16 31-Dec-18
Br. Res. No. 101 dtd. July
5851 JOAN P. BINOYA-ATIENZA 14, 2015 8-Jul-15 31-Dec-17

Bd. Res. No. 226 dtd.


4679 JOAN SABADO CONSTANTINO Bd. Res. No. 173 dtd. Oct. 22, 2012 31-Dec-15 Dec. 1, 2015 1-Jan-16 31-Dec-18

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Br. Res. No. dtd. May 12,


4680 JOAN SALVADOR PUNZALAN 2017 12-May-17 5-Mar-20
Br. Res. No.__ dtd. April
4681 JOAN TAN CRUZ 10, 2017 10-Apr-17 16-Feb-20

Br. Res. No. 46 dtd. Feb.


6632 JOANA MARIE GELUA MERCADO 9, 2017 9-Feb-17 6-Oct-20
Br. Res. No. dtd. May 12,
6633 JOANA PAULA CASTAEDA CLEMENTE 2017 12-May-17 20-Oct-20
Br. Res. No. 74 dtd.
6703 JOANA PORTIA GEMMA CASTASUS BRUSAS March 10, 2017 10-Mar-17 18-Jan-20
Br. Res. No. 71 dtd.
6678 JOANALYN RAMIREZ SILVERIO March 10, 2017 10-Mar-17 4-Apr-20

Br. Res. No. 67 dtd. Feb.


6092 JOANN ALBA ORIONDO 26, 2016 26-Feb-16 31-Dec-18

Br. Res. No. dtd. May 12,


6093 JOANN CATANGAY REMO-MACALA 2017 12-May-17 18-Oct-20
Br. Res. No. dtd. May 12,
6094 JOANNA C. SALES 2017 12-May-17 16-May-20

Br. Res. No. dtd. May 12,


6095 JOANNA CASTILLO BAUTISTA 2017 12-May-17 27-Dec-20
Br. Res. No. 23 dtd.
6611 JOANNA DAGSA LEONES January 18, 2017 18-Jan-17 31-Dec-19

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Br. Res. No.__ dtd. April


6939 JOANNA GRACE SEGUNLA JAMILI 10, 2017 10-Apr-17 27-Feb-20
Bd. Res. No. 109 dtd.
2015 JOANNE GRACE IBON BRUCAL Bd. Res. No. 11 dtd. Jan. 30, 2009 31-Dec-11 Nov 8, 2011 1-Jan-12 31-Dec-14
Bd. Res. No. dtd. May
0273 JOAQUIN SULAR SAMACO Bd. Res. No. 79 dtd. Oct. 7, 2011 31-Dec-13 12, 2017 12-May-17 16-Aug-20
Bd. Res. No. 213 dtd.
1281 JOAQUIN VILLEGAS TOLEDO Bd. Res. No. 83 dtd. Oct. 11, 2011 31-Dec-13 Oct. 29, 2013 1-Jan-14 31-Dec-16
Bd. Res. No. 153 dtd.
0023 JOAQUINA T. LIM Bd. Res. No. 18 dtd. June 15, 2001 31-Dec-03 Oct. 3, 2007 3-Oct-07 31-Dec-09

Bd. Res. No. 55 dtd. Dec.


2003 JOB ODI ASIS Bd. Res. No. 11 dtd. Feb. 8, 2012 31-Dec-14 29, 2014 1-Jan-15 31-Dec-17
Bd Res. No. 289 dtd.
2836 JOBBY CRUZ CRUZ Bd Res. No. 161 dtd. Oct. 22, 2012 31-Dec-15 September 28, 2016 28-Sep-16 31-Dec-18
Bd. Res. No. 254 dtd.
5410 JOBELLE ORDOEZ MENDOZA Dec. 9, 2013 9-Dec-13 31-Dec-15
Br. Res. No. 47 dtd. Feb.
6642 JOBERT MARTINEZ ISON 9, 2017 9-Feb-17 10-Jun-20

Br. Res. No. 243 dtd.


6289 JOBERT ONG RILLERA August 25, 2016 25-Aug-16 31-Dec-18
Bd. Res. No. dtd. May
1495 JOCELYN RIMARIM CELZO Bd. Res. No. 267 dtd. Dec. 9, 2013 31-Dec-16 12, 2017 12-May-17 9-Jul-20

Bd. Res. No.198 dtd.


0515 JOCELYN VELA EGWARAS Bd. Res. No.138 dtd. Sept. 25, 2012 31-Dec-15 November 2, 2015 1-Jan-16 31-Dec-18

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Bd. Res. No. 30 dtd.
1329 JOCELYN ABENOJAR PURUGGANAN Bd. Res. No. 103 dtd. Oct. 21, 2011 31-Dec-14 December 19, 2014 1-Jan-15 31-Dec-17

Bd. Res. No. 76 dtd. July


2052 JOCELYN AMOR M. GONDA Bd. Res. No. 71 dtd. June 5, 2012 31-Dec-14 8, 2015 8-Jul-15 31-Dec-17
Bd. Res. No. 148 dtd.
4193 JOCELYN C. RETORIANO Sept. 5, 2008 5-Sep-08 31-Dec-10

Br. Res. No. 128 dtd.


5888 JOCELYN COPONES PERMITO August 11, 2015 11-Aug-15 31-Dec-17

Bd Res. No. 99 dtd. Sept.


3136 JOCELYN D. RAZ 11, 2007 11-Sep-07 31-Dec-09
Bd. Res. No. 368 dtd.
2304 JOCELYN E. YNCHAUSTI Bd. Res. No. 20 dtd. Feb. 20, 2012 31-Dec-14 November 17, 2016 17-Nov-16 31-Dec-18
Bd. Res. No.186 dtd. Oct.
5452 JOCELYN FERNANDO RAMOS Bd. Res. No. 306 dtd. Dec. 27, 2013 31-Dec-15 14, 2015 1-Jan-16 31-Dec-18

2230 JOCELYN FRUSA - SALIMBANGON Bd. Res. No. 40 dtd. May 30, 2006 31-Dec-08
Br. Res. No. 73 dtd.
6695 JOCELYN L. MAGPILY March 10, 2017 10-Mar-17 5-Jun-20
Bd. Res. No. 46 dtd. Dec.
2339 JOCELYN L. QUING Bd. Res. No. 28 dtd. Feb. 20, 2012 31-Dec-14 29, 2014 1-Jan-15 31-Dec-17
Bd. Res. No. ___ dtd.
4339 JOCELYN L. VILLAREAL Bd. Res. No. 12 dtd. Jan. 30, 2009 31-Dec-11 April 10, 2017 10-Apr-17 27-Dec-20
Br. Res. No. 367 dtd.
6399 JOCELYN M. ONG November 10, 2016 10-Nov-16 31-Dec-18

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JOCELYN MENDOZA CONCEPCION ( Formerly: Bd. Res. No. 09 dtd. Feb.


3513 JOCELYN P. MENDOZA) Bd. Res. No. 64 dtd. April 26, 2011 31-Dec-13 2, 2015 2-Feb-15 31-Dec-17
Bd. Res. No. 02 dtd. Jan.
4632 JOCELYN MERCADO MOLINA Bd. Res. No. 36 dtd. Feb. 29, 2012 31-Dec-14 26, 2015 26-Jan-15 31-Dec-17
Bd Res. No. 68 dtd. April
2789 JOCELYN N. CRUZ Bd Res. No. 49 dtd. Sept. 06, 2007 31-Dec-09 26, 2011 26-Apr-11 31-Dec-13
Bd. Res. No. 158 dtd.
1098 JOCELYN NAVOR GONZALES Bd. Res. No. 39 dtd. Mar. 18, 2005 31-Dec-07 Sept. 5, 2008 5-Sep-08 31-Dec-10
Bd. Res. No. 171 dtd.
1435 JOCELYN P. CHENG Bd. Res. No. 322 dtd. Dec. 27, 2013 31-Dec-16 April 7, 2017 7-Apr-17 26-Feb-20

Accreditation cancelled. Formed


Bd. Res. No. 118 dtd. Partnership: MilanDomingo & Co. (BR
4802 JOCELYN P. DOMINGO Sept. 6, 2010 6-Sep-10 31-Dec-12 No. 91 dated August 13, 2012)

Bd. Res. No. 08 dtd. Feb.


0392 JOCELYN PERALTA GARCIA-TE Bd. Res. No. 174 dtd. Oct. 22, 2012 31-Dec-15 9, 2016 9-Feb-16 31-Dec-18

Bd. Res. No. 47 dtd. March 28, Bd. Res. No. 173 dtd.
2533 JOCELYN PUA TANGONAN 2012 31-Dec-14 Sept. 21, 2015 21-Sep-15 31-Dec-17

Br. Res. No. dtd. May 12,


2534 JOCELYN R. CASTRO 2017 12-May-17 25-Apr-20
Br. Res. No. dtd. May 12,
2535 JOCELYN R. MORALES 2017 12-May-17 11-Dec-20

Bd Res. No. 14 dtd. Jan.


3676 JOCELYN T. CAULIN-CHU 14, 2008 14-Jan-08 31-Dec-10

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2100 JOCELYN T. GENESILA Bd. Res. No. 16 dtd. April 18, 2006 31-Dec-08
Bd. Res. No. dtd. May
4118 JOCELYN TAN-AGUIRRE Bd. Res. No. 195 dtd. Oct. 29, 2013 31-Dec-16 12, 2017 12-May-17 19-Feb-20

Bd. Res. No. 75 dtd. July


1827 JOCELYN UY MALONGAYON Bd. Res. No. 113 dtd. Nov 16, 2011 31-Dec-14 8, 2015 8-Jul-15 31-Dec-17
Bd Res. No. 65 dtd. Sept.
2928 JODELIA RAMOS - FERNANDEZ 06, 2007 6-Sep-07 31-Dec-09
Bd. Res. No. 171 dtd. Sept. 27, Bd. Res. No. 25 dtd. Feb.
5369 JOEBUENA PAEZ ROSILLO 2013 31-Dec-15 9, 2016 9-Feb-16 31-Dec-18
Br. Res. No.__ dtd. April
5370 JOEL AGSALUD AGUILAR 10, 2017 10-Apr-17 10-Sep-20
Bd. Res. No. 249 dtd. December Bd. Res. No. dtd. May
5188 JOEL ALVAREZ HERNANDEZ 28, 2012 31-Dec-14 12, 2017 12-May-17 2-Dec-20
Bd. Res. No. 123 dtd.
1477 JOEL AMOS PEREZ ALEJANDRO Bd. Res. No. 30 dtd. Jan. 23, 2013 31-Dec-15 May 23, 2016 23-May-16 31-Dec-18

Bd. Res. No. 272 dtd.


1282 JOEL ANTIPOLO LUCENIO Bd. Res. No. 61 dtd. April 26, 2011 31-Dec-13 Dec. 18, 2013 1-Jan-14 31-Dec-16
Br. Res. No. 256 dtd.
6009 JOEL ARTIGO IWAY December 14, 2015 14-Dec-15 31-Dec-17

Bd. Res. No. 72 dtd. Mar.


1167 JOEL B. DORADO Bd. Res. No. 44 dtd. Apr. 12, 2005 31-Dec-07 26, 2010 3/26/2010 31-Dec-12

Bd. Res. No. 09 dtd. Jan


4325 JOEL BAGHARE GUIBONE 30, 2009 30-Jan-09 31-Dec-11

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Bd. Res. No. 83 dtd. August 13, Bd. Res. No. 78 dtd. July
4775 JOEL BAMAN NUEZ 2012 31-Dec-15 8, 2015 1-Jan-16 31-Dec-18
Bd. Res. No.171 dtd.
0868 JOEL BROOLA SABADO Bd. Res. No.115 dtd. Sept. 19, 2012 31-Dec-15 Sept. 21, 2015 1-Jan-16 31-Dec-18

Br. Res. No. 240 dtd.


6276 JOEL C. MONDIDO August 23, 2016 23-Aug-16 31-Dec-18

Br. Res. No. 92 dtd. July


5800 JOEL CELADEZ QUINTOS 8, 2015 8-Jul-15 31-Dec-17
Bd. Res. No. ___dtd.
4130 JOEL DE LEON TAN POH Bd. Res. No. 285 dtd. Dec. 23, 2013 31-Dec-16 April 10, 2017 10-Apr-17 26-Dec-20

Bd. Res. No. 201 dtd.


5482 JOEL HIETO GOGOLA Bd. Res. No. 353 dtd. Dec. 27, 2013 31-Dec-15 November 2, 2015 1-Jan-16 31-Dec-18
Br. Res. No. 348 dtd.
6364 JOEL ISAIAH SEMBRANO LAVARES November 3, 2016 3-Nov-16 31-Dec-18
Bd. Res. No. 204 dtd.
4803 JOEL LATOJA YOUNG Bd. Res. No. 48 dtd. Feb. 11, 2013 31-Dec-15 August 12, 2016 12-Aug-16 31-Dec-18
Bd. Res. No. 52 dtd. Dec.
2441 JOEL MADRAZO RAZ Bd. Res. No. 109 dtd. Nov. 8, 2011 31-Dec-14 29, 2014 1-Jan-15 31-Dec-17
Bd Res. No. 146 dtd. Oct.
3360 JOEL P. ALCARMEN, JR. 3, 2007 3-Oct-07 31-Dec-09

2101 JOEL P. WANAGEN Bd. Res. No. 16 dtd. April 18, 2006 31-Dec-08
Bd Res. No. 191 dtd.
3593 JOEL R. GALIGUEZ Nov. 8, 2007 8-Nov-07 31-Dec-09

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Bd. Res. No. 193 dtd.
4571 JOEL ROSENDO M. CAHATOL Bd. Res. No. 20 dtd. Feb. 20, 2012 31-Dec-14 August 2, 2016 2-Aug-16 31-Dec-18

Bd. Res. No. 136 dtd.


4644 JOEL SABATE LEGASPI October 27, 2009 27-Oct-09 31-Dec-11
Bd. Res. No. ___ dtd.
5348 JOEL SAMORAMOS RUBI Bd. Res. No. 139 dtd. Sept. 9, 2013 31-Dec-15 April 10, 2017 10-Apr-17 17-Apr-20

Br. Res. No. 409 dtd.


6494 JOEL TRESPECES BALIDIO November 24, 2016 24-Nov-16 31-Dec-18

Br. Res. No.__ dtd. April


6495 JOEL TUAZON NUQUI 10, 2017 10-Apr-17 29-Jun-20

1361 JOEL V. RAMOS Bd. Res. No. 58 dtd. May 25, 2005 31-Dec-07

Br. Res. No. dtd. May 12,


1362 JOEMAR DAYOT SORGON 2017 12-May-17 19-Oct-20

Bd. Res. No. 20 dtd. Jan.


4037 JOEMELITO FEDELIN FERRANCOL Bd. Res. No. 263 dtd. Dec. 9, 2013 31-Dec-16 18, 2017 18-Jan-17 31-Dec-19
Br. Res. No. dtd. May 12,
4038 JOEMER MANSAYON DINERO 2017 12-May-17 15-Jul-20

Br. Res. No. 15 dtd.


6566 JOEMER VIOLAN VILLAS January 18, 2017 18-Jan-17 31-Dec-19
Br. Res. No. 187 dtd. July
6240 JOEY BALTAZAR RELUCIO 7, 2016 7-Jul-16 31-Dec-18

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Bd. Res. No. 248 dtd.
4678 JOEY BINAYUG CONSTANTINO Bd. Res. No. 173 dtd. Oct. 22, 2012 31-Dec-15 Dec. 14, 2015 1-Jan-16 31-Dec-18

Br. Res. No.__ dtd. April


6950 JOEY DURANTE ABULENCIA 10, 2017 10-Apr-17 12-Oct-20

Br. Res. No. 22 dtd.


6604 JOEY MOVILLA GOROSPE January 18, 2017 18-Jan-17 31-Dec-19
Br. Res. No. 96 dtd. July
5834 JOEY SAYCON VIRTUDAZO 8, 2015 8-Jul-15 31-Dec-17
Bd. Res. No.___ dtd.
3962 JOEY SERRANO GALLARDO Bd. Res. No.39 dtd. Dec. 19, 2014 31-Dec-16 April 10, 2017 10-Apr-17 16-Dec-20

Bd. Res. No. 35 dtd. Mar.


2707 JOHANN ERWIN B. BALDERAS 2, 2007 2-Mar-07 31-Dec-09
Bd. Res. No. 163 dtd.
4252 JOHANNA M. AQUINO Oct. 28, 2008 28-Oct-08 31-Dec-10
Br. Res. No. dtd. May 12,
4253 JOHANNA R. SAN LUIS 2017 12-May-17 23-May-20

Br. Res. No. 308 dtd.


6340 JOHN ANTHONY LIBOT ALIGADA October 10, 2016 10-Oct-16 31-Dec-18
Bd. Res. No. 125 dtd.
4962 JOHN ANTHONY YU SY Bd. Res. No. 90 dtd. Oct. 11, 2011 31-Dec-13 August 28, 2013 1-Jan-14 31-Dec-16
Bd. Res. NO. 16 dtd.
1945 JOHN ARANGORIN APATAN Bd. Res. NO. 37 dtd. Mar. 6, 2009 31-Dec-11 Feb. 20, 2012 20-Feb-12 31-Dec-14
Br. Res. No.__ dtd. April
1946 JOHN BOY CIUDAD DELLOTA 10, 2017 10-Apr-17 30-Jun-20

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PREVIOUS ACCREDITATION APPROVAL
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Bd. Res. No. 09 dtd. Jan.


0940 JOHN C. JOVEN Bd. Res. No. 263 dtd. Dec. 9, 2013 31-Dec-16 18, 2017 18-Jan-17 31-Dec-19

Br. Res. No.__ dtd. April


941 JOHN CARLO PRINCIPE ESTEBAN 10, 2017 10-Apr-17 3-Jun-20

Br. Res. No. 92 dtd. July


5801 JOHN CARLO TOLENTINO VILLEGAS 8, 2015 8-Jul-15 31-Dec-17

Bd. Res. No. 110 dtd.


1841 JOHN CENIZA CHUA Bd. Res. No. 119 dtd. May 29, 2008 31-Dec-10 Apr. 15, 2016 15-Apr-16 31-Dec-18
Br. Res. No. 33 dtd. Feb.
6054 JOHN CHRISTIAN BALDOMERO SABAL 9, 2016 9-Feb-16 31-Dec-18
Br. Res.No. 190 dtd. July
5601 JOHN ENRIZALDE QUIAMBAO MANANSALA Br. Res.No. 45 dtd. Dec. 29, 2014 31-Dec-16 7, 2016 1-Jan-17 31-Dec-19
Bd. Res. No. 17 dtd. Feb.
4366 JOHN ERWIN BALMEO ALVARO Bd. Res. No. 21 dtd. Mar. 4, 2009 31-Dec-11 2, 2015 2-Feb-15 31-Dec-17
Bd Res. No. 03 dtd. Jan.
3604 JOHN FERDINAND R. INTIA 9, 2008 9-Jan-08 31-Dec-10
Br. Res. No. 243 dtd.
5996 JOHN HENDRIX REDONDO VALIENTES December 4, 2015 4-Dec-15 31-Dec-17

2032 JOHN L. ITOH Bd. Res. No. 22 dtd. April 18, 2006 31-Dec-08

Bd Res. No. 60 dtd. December 29, Bd Res. No. dtd. May 12,
3677 JOHN MARINO CHUA 2014 31-Dec-17 2017 12-May-17 9-Jul-20

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PREVIOUS ACCREDITATION APPROVAL
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Br. Res. No.__ dtd. April
3678 JOHN MARK PARALLEON FERRERAS 10, 2017 10-Apr-17 16-Sep-20
Br. Res. No. dtd. May 12,
3679 JOHN MICHAEL MARFIL GORDON 2017 12-May-17 4-Jan-20
Br. Res. No. 153 dtd. July
6211 JOHN MICHAEL SOTTO ARCEO 4, 2016 4-Jul-16 31-Dec-18
Bd. Res. No. 33 dtd. Mar.
4439 JOHN NAYEL D. RIOS 6, 2009 6-Mar-09 31-Dec-11
Br. Res. No.__ dtd. April
6988 JOHN NIKKO TORALDE ABELLA 10, 2017 10-Apr-17 22-Jan-20
Br. Res. No.__ dtd. April
6989 JOHN PAUL MIKO JECONG 10, 2017 10-Apr-17 30-Sep-20

1612 JOHN PAUL T. FACINABAO Bd. Res. No. 113 dtd. Nov. 8, 2005 31-Dec-07

Br. Res. No. 91 dtd. July


5790 JOHN PETE GAUDITE SARABIA 8, 2015 8-Jul-15 31-Dec-17
Br. Res. No. 85 dtd. July
5744 JOHN RAYMOND ABAN MANIABLE 8, 2015 8-Jul-15 31-Dec-17
Br. Res. No.__ dtd. April
6877 JOHN REANER IGNACIO NOCUM 10, 2017 10-Apr-17 5-Nov-20
Br. Res. No. 72 dtd.
6692 JOHN RICK REYES GATDULA March 10, 2017 10-Mar-17 26-Mar-20
Bd. Res. No. 47 dtd. Dec
2545 JOHN SANTA ANA BANQUIRAN Bd. Res. No. 119 dtd. Dec 26, 2011 31-Dec-14 29, 2014 1-Jan-15 31-Dec-17
Br. Res. No. 130 dtd.
6195 JOHN TIMON LAGNAS COCHING June 7, 2016 7-Jun-16 31-Dec-18

Page 329
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
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PREVIOUS ACCREDITATION APPROVAL
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Br. Res. No.__ dtd. April


6196 JOHN WILLIAM VITUG PINEDA 10, 2017 10-Apr-17 4-Jan-20
Br. Res. No. 13 dtd.
5616 JOHNNEL ESPINEDA BUENA February 2, 2015 2-Feb-15 31-Dec-17
Bd. Res. No. 116 dtd.
2667 JOHNNY GENOBIS QUINGCO Bd. Res. No. 22 dtd. Jan. 31, 2007 31-Dec-09 Sept. 6, 2010 6-Sep-10 31-Dec-12

1079 JOHNNY P. SANTIAGO Bd. Res. No. 38 dtd. Mar. 18, 2005 31-Dec-07
Bd. Res. No. 05 dtd. Jan
4305 JOHNNY R. VILLA 26, 2009 26-Jan-09 31-Dec-11
Bd Res. No. 79 dtd. Sept.
2981 JOHNSON A. H. ONG 11, 2007 11-Sep-07 31-Dec-09

Bd. Res. No. 78 dtd.


2624 JOHNSON BUENO GRANADA Bd. Res. No. 54 dtd. Feb. 11, 2013 31-Dec-15 March 28, 2016 28-Mar-16 31-Dec-18
Br. Res. No.__ dtd. April
2625 JOHNSON HO YU 10, 2017 10-Apr-17 5-Feb-20

0894 JOHNSTON F. PO Bd. Res. No. 02 dtd. Jan. 4, 2005 31-Dec-07


Bd. Res. No. 38 dtd. Mar
2192 JOJIT C. RAMOS Bd. Res. No. 36 dtd. May 29, 2006 31-Dec-08 6, 2009 6-Mar-09 31-Dec-11
Cancelled- Approved Board
Resolution No. 305 dated Dec.
Bd. Res. No. 168 dtd. 27, 2013 under partnerships
5363 JOJO JABRICA DE QUITO Sept. 27, 2013 27-Sep-13 31-Dec-15 J.A. Banaria & Company

Bd. Res. No. 71 dtd.


5283 JOJO LIGOT NOVILLERO March 6, 2013 6-Mar-13 31-Dec-15

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PREVIOUS ACCREDITATION APPROVAL
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Bd Res. No. 36 dtd. Feb.


3514 JOLAN L. SOLIS Bd Res. No. 177 dtd. Nov. 6, 2007 31-Dec-09 12, 2010 12-Feb-10 31-Dec-12
Br. Res. No. 164 dtd.
6788 JOMIL ROMERO SALON April 7, 2017 7-Apr-17 17-Oct-20

Br. Res. No. 406 dtd.


6455 JON CELSO KALLOS APUYAN November 24, 2016 24-Nov-16 31-Dec-18
Bd. Res. No. 22 dtd. Mar.
4379 JONA A. DELA TORRE 4, 2009 4-Mar-09 31-Dec-11

Br. Res. No. dtd. May 12,


4380 JONA DIMAS ROMILLO 2017 12-May-17 9-Dec-20

Br. Res. No.__ dtd. April


4381 JONA LUMBAO PANGAPALAN 10, 2017 10-Apr-17 12-Jun-20
Br. Res. No. 24 dtd.
6621 JONA MAY RELATORRES TALAVERA January 18, 2017 18-Jan-17 31-Dec-19
Bd. Res. No. 08 dtd.
3980 JONAH DELA PEA VALLADORES Bd. Res. No. 69 dtd. April 26, 2011 31-Dec-13 August 13, 2014 13-Aug-14 31-Dec-16

Bd. Res. No. 141 dtd.


5356 JONAH RUTH SOBERANO PUCAN Sept. 9, 2013 9-Sep-13 31-Dec-15
Bd. Res. No. 120 dtd.
5288 JONALEE COJA MASLOG Bd. Res. No. 72 dtd. March 6, 2013 31-Dec-15 May 17, 2016 17-May-16 31-Dec-18

Br. Res. No. 348 dtd.


6365 JONALYN CENITA ANG November 3, 2016 3-Nov-16 31-Dec-18

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Br. Res. No.__ dtd. April


6366 JONALYN URCIANA VENCIO 10, 2017 10-Apr-17 21-Jul-20

Br. Res. No. 49 dtd. Feb.


6628 JONALYN YACO RAYOS 9, 2017 9-Feb-17 4-Jun-20
Br. Res. No. 244 dtd.
6301 JONAS BABAO ABELLAR August 25, 2016 25-Aug-16 31-Dec-18
Bd. Res. No. 17 dtd. Feb.
1166 JONAS PAGARAN MASCARIAS Bd. Res. No. 72 dtd. July 1, 2011 31-Dec-13 2, 2015 2-Feb-15 31-Dec-17
Br. Res. No. 243 dtd.
6290 JONAS VIAS REYES August 25, 2016 25-Aug-16 31-Dec-18

Bd. Res. No. 23 dtd. Jan.


2672 JONATHAN B. NAVALLO 31, 2007 31-Jan-07 31-Dec-09

Bd. Res. No. 09 dtd.


4718 JONATHAN BABATE GONZALES Bd. Res. No.55 dtd. Mar. 23, 2010 31-Dec-12 Feb. 2, 2015 2-Feb-15 31-Dec-17

Bd. Res. No. 22 dtd. Feb.


5418 JONATHAN BILTZ DE VEYRA Bd. Res. No. 276 dtd. Dec. 18, 2013 31-Dec-15 9, 2016 9-Feb-16 31-Dec-18

Br. Res. No. 243 dtd.


5997 JONATHAN CAYETANO DONAEL December 4, 2015 4-Dec-15 31-Dec-17
Bd. Res. No. 79 dtd.
4920 JONATHAN DAVID AVENA BALAGOT Bd. Res. No. 267 dtd. Dec. 9, 2013 31-Dec-16 March 10, 2017 10-Mar-17 28-Feb-20

Br. Res. No. 175 dtd.


5958 JONATHAN GRANADOS ENTICO October 13, 2015 13-Oct-15 31-Dec-17

Page 332
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Bd Res. No. 129 dtd.
3276 JONATHAN IRWIN T. OPINIANO Sept. 26, 2007 26-Sep-07 31-Dec-09

Bd. Res. No. 66 dtd.


4161 JONATHAN JUSTE DE PAZ Bd. Res. No. 188 dtd. Oct. 29, 2013 31-Dec-16 March 8, 2017 8-Mar-17 26-Jun-20

Br. Res. No. 407 dtd.


6475 JONATHAN KIM CHANCOCO PINEDA November 24, 2016 24-Nov-16 31-Dec-18
Bd Res. No. 189 dtd. July
2962 JONATHAN LISING SANTIAGO Bd Res. No. 55 dtd. Feb. 11, 2013 31-Dec-15 7, 2016 7-Jul-16 31-Dec-18
Bd. Res. No. 17 dtd. Feb.
0258 JONATHAN LOBITAA DENSING Bd. Res. No. 14 dtd. Feb. 25, 2011 31-Dec-13 2, 2015 2-Feb-15 31-Dec-17

Bd. Res. No. 244 dtd. December 28, Bd. Res. No. 207 dtd.
2800 JONATHAN MAMBURAM CEZAR 2012 31-Dec-15 November 2, 2015 1-Jan-16 31-Dec-18

Bd. Res. No. 302 dtd.


4933 JONATHAN OWEN JUMALON YAP Bd. Res. No. 198 dtd. Oct. 29, 2013 31-Dec-16 Oct. 10, 2016 1-Jan-17 31-Dec-19
Bd Res. No. 97 dtd. Sept.
3118 JONATHAN Q. SIBUG 11, 2007 11-Sep-07 31-Dec-09

Br. Res. No. 86 dtd. July


5758 JONATHAN SALUDEZ GIRAY 8, 2015 8-Jul-15 31-Dec-17

1339 JONATHAN T. MARANTAN Bd. Res. No. 57 dtd. May 25, 2005 31-Dec-07
Bd. Res. No. 27 dtd. Mar.
1362 JONATHAN V. URSOS Bd. Res. No. 58 dtd. May 25, 2005 31-Dec-07 4, 2007 4-Mar-09 31-Dec-11
Bd. Res. No. ____ dtd.
4881 JONIE ATES UY Bd. Res. No. 269 dtd. Dec. 18, 2013 31-Dec-16 April 10, 2017 10-Apr-17 2-Aug-20

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PREVIOUS ACCREDITATION APPROVAL
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Br. Res. No.__ dtd. April
4882 JONILYN LASTIMADO NAPIGKIT 10, 2017 10-Apr-17 20-Nov-20
Br. Res. No. dtd. May 12,
4883 JORDELITA OCAMPO PALISOC 2017 12-May-17 4-May-20
Bd. Res. No. 47 dtd. Dec.
4515 JORGE MAPUA ILAGAN Bd. Res. No. 88 dtd. Oct. 11, 2011 31-Dec-14 29, 2014 1-Jan-15 31-Dec-17
Br. Res. No.__ dtd. April
4516 JORGIE CASTELO PARAGAS 10, 2017 10-Apr-17 18-Feb-20
Bd. Res. No. 06 dtd. January 8, Bd. Res. No. 357 dtd.
5225 JORHIZA ORTELANO ESTEBAN 2013 31-Dec-15 November 3, 2016 3-Nov-16 31-Dec-18

Br. Res. No. 18 dtd.


5644 JORNALIZA TIBAYAN CRISOSTOMO February 2, 2015 2-Feb-15 31-Dec-17

2289 JOSE A. ALFON Bd. Res. No. 43 dtd. May 31, 2006 31-Dec-08
Bd. Res. No. 100 dtd.
0516 JOSE A. EMITERIO Bd. Res. No. 48 dtd. May 31, 2004 31-Dec-06 May 12, 2008 12-May-08 31-Dec-10

2102 JOSE A. JUMANGIT, JR. Bd. Res. No. 16 dtd. April 18, 2006 31-Dec-08

Bd. Res. No. 47 dtd.


1548 JOSE ABLAO SAMILLANO Bd. Res. No. 09 dtd. Feb. 8, 2012 31-Dec-14 March 12, 2015 12-Mar-15 31-Dec-17

Bd. Res. No. 441 dtd.


1729 JOSE ALBERTO CAALES VILLAREAL Bd. Res. No. 362 dtd. Dec. 27, 2013 31-Dec-16 Dec. 14, 2016 1-Jan-17 31-Dec-19
Bd. Res. No. 03 dtd. August 13, Bd. Res. No. dtd. May
5523 JOSE ALMAR JOY TUOZO TIBAY 2014 31-Dec-16 12, 2017 12-May-17 21-Oct-20

Page 334
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Bd Res. No. 07 dtd. August 13, Bd Res. No. 212 dtd.


2929 JOSE ALVAREZ DIZON 2013 31-Dec-16 April 20, 2017 20-Apr-17 27-Nov-20
Bd Res. No. 85 dtd. Sept.
3022 JOSE ANTONIO P. JAMON 11, 2007 11-Sep-07 31-Dec-09

Bd. Res. No. 116 dtd.


5131 JOSE ARAMIS CENITA JIMENEZ Sept. 19, 2012 19-Sep-12 31-Dec-14
Br. Res. No. 29 dtd.
5672 JOSE ASUNCION CAPELLAN, JR. February 18, 2015 18-Feb-15 31-Dec-17

2368 JOSE B. MACUTO Bd. Res. No. 57 dtd. Sept. 8, 2006 31-Dec-08
Bd. Res. No. 49 dtd. August 27,
0259 JOSE B. TUASON, JR. 2003 31-Dec-05
Bd. Res. No. 211 dtd.
3963 JOSE BALLINAN TAYAWA Bd. Res. No. 145 dtd. Dec. 2, 2010 31-Dec-13 Oct. 29, 2013 1-Jan-14 31-Dec-16

Bd Res. No. 14 dtd. Jan.


3215 JOSE BAYDO SALONGA Bd Res. No. 08 dtd. Jan. 27, 2010 31-Dec-12 8, 2013 8-Jan-13 31-Dec-15
Br. Res. No. dtd. May 12,
3216 JOSE BERNARTE CONEL, III 2017 12-May-17 14-Jun-20
Bd Res. No. 79 dtd. July
3545 JOSE BONGALOS BUFI Bd Res. No. 61 dtd. April 26, 2011 31-Dec-13 8, 2015 8-Jul-15 31-Dec-17

Bd. Res. No. 16 dtd. Jan.


2630 JOSE C. CABALUM, JR. 29, 2007 29-Jan-07 31-Dec-09

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Bd. Res. No. 78 dtd. April


3950 JOSE C. CORDERO III 10, 2008 10-Apr-08 31-Dec-10
Bd. Res. No. 88 dtd. August 16,
1587 JOSE C. FORTUNA 2005 31-Dec-07
Bd. Res. No. 230 dtd. December 28, Bd. Res. No. 47 dtd. Feb.
0630 JOSE CARPO GLIANE JR. 2012 31-Dec-15 17, 2016 17-Feb-16 31-Dec-18
Br. Res. No. 119 dtd.
6154 JOSE CELSO MARTIN May 5, 2016 5-May-16 31-Dec-18
Cancelled - Connected
to Leynes, Oliveros &
Bd. Res. No. 81 dtd. July Associates as of Oct 11,
0307 JOSE CEPILLO LEYNES Bd. Res. No. 82 dtd. Nov. 10, 2006 31-Dec-08 15, 2009 15-Jul-09 31-Dec-11 2011 Res. No. 90

Bd. Res. No. 208 dtd.


0315 JOSE CORCUERA & CO. Bd. Res. No. 204 dtd. Oct. 29, 2012 31-Dec-15 November 2, 2015 1-Jan-16 31-Dec-18

1205 JOSE D. CHAN Bd. Res. No. 47 dtd. Apr. 12, 2005 31-Dec-07

Bd. Res. No. 55 dtd. Dec.


1458 JOSE ENRIQUEZ VILLACORTA Bd. Res. No. 78 dtd. June 21, 2012 31-Dec-14 29, 2014 1-Jan-15 31-Dec-17
Bd Res. No. 162 dtd.
2954 JOSE FABIAN DE MESA, JR. Bd Res. No. 238 dtd. Dec. 28, 2012 31-Dec-15 Sept. 17, 2015 1-Jan-16 31-Dec-18
Bd. Res. No. dtd. May
3993 JOSE FRANCIS BERCES ACANTILADO Bd. Res. No. 227 dtd. Oct. 29, 2013 31-Dec-16 12, 2017 12-May-17 6-Mar-20

0687 JOSE G. REYES Bd. Res. No. 73 dtd. Sept 15, 2004 31-Dec-06

Page 336
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Bd. Res. No. 145 dtd.


1510 JOSE G. SOLILAPSI Bd. Res. No. 82 dtd. July 5, 2005 31-Dec-07 July 18, 2008 18-Jul-08 31-Dec-10

Bd. Res. No. 60 dtd. Mar.


2043 JOSE GALANG PINEDA Bd. Res. No. 23 dtd. April 18, 2006 31-Dec-08 23, 2010 23-Mar-10 31-Dec-12

Bd. Res. No. 109 dtd.


4614 JOSE GARCIA ALCALA October 26, 2009 26-Oct-09 31-Dec-11
Bd. Res. No. 41 dtd. Feb.
1567 JOSE GUARIN JIMERA Bd. Res. No. 147 dtd. Sept. 9, 2013 31-Dec-16 9, 2017 9-Feb-17 2-Feb-20

Bd. Res. No. dtd. May


2369 JOSE ISAGANI MENDOZA LACSON Bd. Res. No. 57 dtd. Sept. 8, 2006 31-Dec-08 12, 2017 12-May-17 26-Mar-20
Bd. Res. No. 93 dtd. August 13, Bd. Res. No. 146 dtd.
0631 JOSE ITLIONG SAGUN 2012 31-Dec-15 August 17, 2015 1-Jan-16 31-Dec-18

Bd. Res. No. 47 dtd. Dec.


1363 JOSE JAVIER PANTON Bd. Res. No. 33 dtd. Feb. 29, 2012 31-Dec-14 29, 2014 1-Jan-15 31-Dec-17

Bd. Res. No. ___ dtd.


1842 JOSE M. ADIARTE, JR. Bd. Res. No. 344 dtd. Dec. 27, 2013 31-Dec-16 April 10, 2017 10-Apr-17 22-Dec-20

Br. Res. No. 113 dtd. Apr.


6146 JOSE MANAYON CABATINO 19, 2016 19-Apr-16 31-Dec-18

Bd. Res. No. 237 dtd.


5502 JOSE MARI DOTOLLO PUA Bd. Res. No. 357 dtd. Dec. 27, 2013 31-Dec-15 Dec. 4, 2015 1-Jan-16 31-Dec-18

Page 337
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Br. Res. No.__ dtd. April
5503 JOSE MARI MIOZA SOLANO 10, 2017 10-Apr-17 13-Jul-20

Br. Res. No.__ dtd. April


5504 JOSE MARIE NIEVA DE LAS ALAS 10, 2017 10-Apr-17 1-Nov-20
Bd. Res. No. 19 dtd.
4680 JOSE N. PANDES January 28, 2010 28-Jan-10 31-Dec-12

Bd. Res. No. 240 dtd.


2204 JOSE NAPOLES ROMBLON Bd. Res. No. 72 dtd. June 5, 2012 31-Dec-14 Dec. 4, 2015 4-Dec-15 31-Dec-17
Bd Res. No. 92 dtd. June
3584 JOSE ORPILLA PANELO Bd Res. No. 189 dtd. Nov. 8, 2007 31-Dec-09 8, 2010 8-Jun-10 31-Dec-12
Bd. Res. No. 46 dtd. Dec.
2570 JOSE P. MARIANO Bd. Res. No. 04 dtd. Jan. 29, 2007 31-Dec-09 29, 2014 29-Dec-14 31-Dec-16

Bd. Res. No. 214 dtd.


0686 JOSE PABLO LLOPIS Bd. Res. No. 273 dtd. Dec. 18, 2013 31-Dec-16 April 20, 2017 20-Apr-17 18-Sep-20
Br. Res. No. 74 dtd.
6704 JOSE PEAFIEL JAVIER, JR. March 10, 2017 10-Mar-17 9-Nov-20
Br. Res. No. 318 dtd.
6350 JOSE PEPITO ESPINOLA DINO October 26, 2016 26-Oct-16 31-Dec-18
Bd. Res. No. 417 dtd.
2131 JOSE PULUMBARIT ABAD Bd. Res. No. 212 dtd. Oct. 29, 2013 31-Dec-16 November 24, 2016 1-Jan-17 31-Dec-19

0370 JOSE Q. ELISES Bd. Res. 06 dtd. Feb. 9, 2004 31-Dec-06

Page 338
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PREVIOUS ACCREDITATION APPROVAL
REG. NAME OF FIRM / BR. NO. EXPIRY REFERENCE VALIDITY REMARKS
NO. PARTNERSHIPS DATE DATE (BR NO. / DATE) From To

Bd. Res. No. 35 dtd. Mar.


4449 JOSE Q. PERALTA, JR. 6, 2009 6-Mar-09 31-Dec-11

Bd Res. No. 06 dtd. Jan.


3485 JOSE R. BALIGOD Bd Res. No. 173 dtd. Nov. 6, 2007 31-Dec-09 27, 2010 27-Jan-10 31-Dec-12

0781 JOSE R. LUMANG, JR. Bd. Res. No. 110 dtd. Oct. 21, 2004 31-Dec-06

Br. Res. No.__ dtd. April


782 JOSE R. MACARIO, JR. 10, 2017 10-Apr-17 20-Apr-20
Bd. Res. No. _____ dtd.
3793 JOSE REALIN MARTINEZ, JR. Bd. Res. No. 219 dtd. Oct. 29, 2013 31-Dec-16 April 10, 2017 10-Apr-17 7-Sep-20
Br. Res. No.__ dtd. April
6892 JOSE RICKY CORRAL PETAJEN 10, 2017 10-Apr-17 7-Jul-20
Br. Res. No. dtd. May 12,
6893 JOSE ROSERO YPARRAGUIRRE 2017 12-May-17 11-Oct-20

0043 JOSE S. CHAN Bd. Res. No. 17 dtd. June 15, 2001 31-Dec-03
Br. Res. No. 233 dtd.
5991 JOSE SAMANTE GRIJALVO December 4, 2015 4-Dec-15 31-Dec-17
Bd. Res. No. 104 dtd.
2708 JOSE SORIANO MACAM Bd. Res. No. 35 dtd. Mar. 2, 2007 31-Dec-09 Oct. 26, 2009 1-Jan-10 31-Dec-12
Bd. Res. No. 73 dtd. July
0926 JOSE T. PAJARA Bd. Res. No. 174 dtd. Oct. 30, 2008 31-Dec-10 1, 2011 1-Jul-11 31-Dec-13
Bd. Res. No. 41(B) dtd. March 4, Bd. Res. No. ) dtd. May
4531 JOSE TAMAYO RIO 2015 31-Dec-17 12, 2017 12-May-17 25-Feb-20

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Bd. Res. No. 249 dtd.


5503 JOSE TIBURCIO SALVADOR CANLAS Bd. Res. No. 357 dtd. Dec. 27, 2013 31-Dec-15 Dec. 14, 2015 1-Jan-16 31-Dec-18
Br. Res. No. dtd. May 12,
5504 JOSE TION TAN, JR. 2017 12-May-17 22-Jul-20
Bd. Res. No. 83 dtd. August 13, Bd. Res. No. 46 dtd.
2004 JOSE TONGIO CRUZ 2012 31-Dec-14 March 11, 2015 11-Mar-15 31-Dec-17

1637 JOSE V. RAMOS Bd. Res. No. 92 dtd. Sept 21, 2005 31-Dec-07
Bd. Res. No. 206 dtd.
0099 JOSE VALSOTE BITHAO Bd. Res. No. 192 dtd. Oct. 24, 2012 31-Dec-15 November 2, 2015 1-Jan-16 31-Dec-18
Bd Res. No. 238 dtd. December 28, Bd Res. No. 245 dtd.
3073 JOSE YAMONGAN DADULLA, JR. 2012 31-Dec-15 December 14, 2015 1-Jan-16 31-Dec-18
Bd. Res. No. 122 dtd. Sept. 19, Bd. Res. No. 206 dtd.
0477 JOSEFA BASA - DE GUZMAN 2012 31-Dec-15 November 2, 2015 1-Jan-16 31-Dec-18
Br. Res. No. 129 dtd.
5897 JOSEFA LUCAAS BULALAQUE August 11, 2015 11-Aug-15 31-Dec-17

Bd. Res. No. ___dtd.


1785 JOSEFA MA. BERNADETTE M. DIZON Bd. Res. No. 110 dtd. Nov 10, 2011 31-Dec-14 April 10, 2017 10-Apr-17 12-Sep-20

Bd. Res. No. 242 dtd.


3477 JOSEFA MANOLID ANON Bd. Res. No. 28 dtd. Jan. 23, 2013 31-Dec-15 Dec. 4, 2015 1-Jan-16 31-Dec-18
Bd. Res. No. 51 dtd. Dec.
4597 JOSEFA PLATERO ESTEPA Bd. Res. No. 37 dtd. Feb. 29, 2012 31-Dec-14 29, 2014 1-Jan-15 31-Dec-17

Bd. Res. No. 206 dtd. November 12, Bd. Res. No. 242 dtd.
2651 JOSEFINA ALCARAZ LOMBOY 2012 31-Dec-15 Dec. 4, 2015 1-Jan-16 31-Dec-18

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Bd. Res. No. 134 dtd.


3887 JOSEFINA B. DESENGAO Bd. Res. No. 09 dtd. Feb. 8, 2012 31-Dec-14 August 11, 2015 11-Aug-15 31-Dec-17

Bd. Res. No. 141 dtd.


4842 JOSEFINA B. TORRALBA Dec. 2, 2010 2-Dec-10 31-Dec-12

Bd. Res. No. 79 dtd. June


1588 JOSEFINA BAYUBAY MENDOZA Bd. Res. No. 19 dtd. Mar. 4, 2009 31-Dec-11 21, 2012 21-Jun-12 31-Dec-14

Br. Res. No. 75 dtd. Mar.


6119 JOSEFINA BETONIO YU 28, 2016 28-Mar-16 31-Dec-18
Bd. Res. No. 227 dtd.
2642 JOSEFINA C. ADAO Bd. Res. No. 59 dtd. March 6, 2013 31-Dec-15 Dec. 1, 2015 1-Jan-16 31-Dec-18

Br. Res. No.__ dtd. April


6859 JOSEFINA CAMACHO DE VERA 10, 2017 10-Apr-17 31-Aug-20

Bd. Res. No. 63 dtd. April


3888 JOSEFINA DE LEON ANGELES 2, 2008 2-Apr-08 31-Dec-10
Bd. Res. No. 115 dtd. Oct. 25,
0189 JOSEFINA I. BAYANI 2004 31-Dec-07
Bd. Res. No. 24 dtd. Feb.
1892 JOSEFINA L. ABELLERA Bd. Res. No. 06 dtd. Jan. 24, 2006 31-Dec-08 25, 2011 25-Feb-11 31-Dec-13
Bd Res. No. 48 dtd. Sept.
2781 JOSEFINA M. DIANCO 06, 2007 6-Sep-07 31-Dec-09

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2016 JOSEFINA M. GARCIA - LABINDAO Bd. Res. No. 20 dtd. April 18, 2006 31-Dec-08
Bd Res. No. 238 dtd. December 28, Bd Res. No. 151 dtd. July
3104 JOSEFINA M. NAVEA 2012 31-Dec-15 4, 2016 4-Jul-16 31-Dec-18
Bd. Res. No. 171 dtd.
4038 JOSEFINA MANAYAO MARIANO Bd. Res. No. 202 dtd. Oct. 29, 2013 31-Dec-16 April 7, 2017 17-Apr-17 30-Jan-20
Bd. Res. No. 38 dtd. Jan.
3787 JOSEFINA MARQUEZ - GONZALES 28, 2008 28-Jan-08 31-Dec-10
Br. Res. No. dtd. May 12,
3788 JOSEFINA O. MACABASCO 2017 12-May-17 19-Mar-20
Bd. Res. No. 182 dtd. Oct
3023 JOSEFINA PENULIAR REYES Bd. Res. No. 113 dtd. Oct 26, 2009 31-Dec-12 22, 2012 1-Jan-13 31-Dec-15
Bd. Res. No. 112 dtd.
1979 JOSEFINA ROMERO RICALDE Bd. Res. No. 17 dtd. April 18, 2006 31-Dec-08 Apr. 19, 2016 19-Apr-16 31-Dec-18
Bd. Res. No. dtd. May
5584 JOSEFINA S. DELA PEA Bd. Res. No. 32 dtd. Dec. 19, 2014 31-Dec-16 12, 2017 12-May-17 18-Jun-20

Bd. Res. No. 3___ dtd.


1549 JOSEFINA S. ROBENTA Bd. Res. No. 313 dtd. Dec. 27, 2013 31-Dec-16 April 10, 2017 10-Apr-17 16-Jun-20
Bd Res. No. 08 dtd. August 13, Bd Res. No. dtd. May 12,
2764 JOSEFINA VILLAROMAN SILLONA 2014 31-Dec-16 2017 12-May-17 21-Jan-20

Bd. Res. No. 219 dtd.


3594 JOSEFINO AGUILAR DAZO Bd. Res. No. 98 dtd. Aug. 13, 2012 31-Dec-15 Dec. 1, 2015 1-Jan-16 31-Dec-18
Bd. Res. No. 26 dtd. Feb.
1730 JOSEFINO LOZADA JACINTO Bd. Res. No. 59 dtd. April 17, 2009 31-Dec-11 20, 2012 20-Feb-12 31-Dec-14

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Br. Res. No. 108 dtd. Apr.
6140 JOSEFINO MALABUYOC GIRANG 12, 2016 12-Apr-16 31-Dec-18
Bd. Res. No. 80 dtd. July
4580 JOSEFINO N. NUESTRO 15, 2009 15-Jul-09 31-Dec-11
Br. Res. No. 241 dtd.
6279 JOSEFINO VERGEL PALERMO August 23, 2016 23-Aug-16 31-Dec-18

Bd. Res. No. 443 dtd.


1225 JOSEL F. CRUZ Bd. Res. No. 265 dtd. Dec. 9, 2013 31-Dec-16 Dec. 14, 2016 1-Jan-17 31-Dec-19
Bd. Res. No. 119 dtd.
3761 JOSELEO JUARE JIRO Bd. Res. No. 07 dtd. Feb. 8, 2012 31-Dec-14 July 24, 2015 24-Jul-15 31-Dec-17

Br. Res. No. dtd. May 12,


3762 JOSELINA DELA CRUZ BOLOYOS 2017 12-May-17 30-Dec-20

Br. Res. No. 197 dtd.


6258 JOSELITO A. BALBAS, JR. August 2, 2016 2-Aug-16 31-Dec-18
Bd. Res. No. 02 dtd. Feb.
2130 JOSELITO ALCANTARA ISIP Bd. Res. No. 116 dtd. Sept. 6, 2010 31-Dec-12 8, 2015 8-Feb-15 31-Dec-17

Bd Res. No. dtd. May


2944 JOSELITO GONZALES BUENVIAJE Bd Res. No. 67 dtd. Sept. 06, 2007 31-Dec-09 12, 2017 12-May-17 15-Apr-20

Bd. Res. No. 88 dtd. Oct.


0067 JOSELITO L. ASUNCION Bd. Res. No. 68 dtd. May 5, 2009 31-Dec-11 11, 2011 1-Jan-12 31-Dec-14

Bd. Res. No. 42 dtd. Mar.


2741 JOSELITO L. DELA CRUZ 2, 2007 2-Mar-07 31-Dec-09

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Bd. Res. No. 222 dtd. December 28, Bd. Res. No. 200 dtd.
2988 JOSELITO MIGUEL SANTOS 2012 31-Dec-15 November 2, 2015 1-Jan-16 31-Dec-18
Bd. Res. No. 82 dtd. April
1185 JOSELITO NOCON ORTIZ Bd. Res. No. 45 dtd. Apr. 12, 2005 31-Dec-07 14, 2010 4/14/2010 31-Dec-12
Bd. Res. No. 234 dtd.
0463 JOSELITO PADILLA YAP Bd. Res. No. 184 dtd. Oct. 22, 2012 31-Dec-15 August 23, 2016 23-Aug-16 31-Dec-18

Bd. Res. No. 53 dtd. Dec.


2519 JOSELITO SAMONTE ATIENZA Bd. Res. No. 26 dtd. Feb. 20, 2012 31-Dec-14 29, 2014 1-Jan-15 31-Dec-17

Br. Res. No. dtd. May 12,


2520 JOSELITO TABARNILLA BIAS 2017 12-May-17 2-Jun-20
Bd. Res. No. 95 dtd. August 13, Bd. Res. No. 162 dtd.
4804 JOSELYN D. SAN JUAN 2012 31-Dec-15 Sept. 17, 2015 1-Jan-16 31-Dec-18
Bd Res. No. 144 dtd. Oct.
3341 JOSEPH A. CRUZ 1, 2007 1-Oct-07 31-Dec-09

1186 JOSEPH A. RUFIN Bd. Res. No. 45 dtd. Apr. 12, 2005 31-Dec-07
Bd. Res. No. 225 dtd.
5388 JOSEPH ALEGADO REBADULLA Bd. Res. No. 183 dtd. Oct. 29, 2013 31-Dec-15 Dec. 1, 2015 1-Jan-16 31-Dec-18
Bd. Res. No. 34 dtd.
5077 JOSEPH ALFIE AEDEZ LOGROO Bd. Res. No. 77 dtd. June 21, 2012 31-Dec-14 March 3, 2015 3-Mar-15 31-Dec-17
Bd. Res. No. 184 dtd.
5394 JOSEPH CASTILLO MONTEMAYOR Oct. 29, 2013 29-Oct-13 31-Dec-15

Bd. Res. No. 132 dtd.


1511 JOSEPH CEDRIC V. CALICA Bd. Res. No. 82 dtd. July 5, 2005 31-Dec-07 July 18, 2008 18-Jul-08 31-Dec-10

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Bd. Res. No. 214 dtd.


4233 JOSEPH COSTALES ONG Bd. Res. No. 256 dtd. Dec. 9, 2013 31-Dec-16 April 20, 2017 20-Apr-17 10-Aug-20
Br. Res. No. 46 dtd. Feb.
6633 JOSEPH CUBANGBANG MEJIA 9, 2017 9-Feb-17 25-Sep-20
Bd. Res. No. 118 dtd.
5421 JOSEPH DENNIS CALILUNG SANGALANG Bd. Res. No. 277 dtd. Dec. 18, 2013 31-Dec-15 May 5, 2016 5-May-16 31-Dec-18

Br. Res. No. 72 dtd. Mar.


6099 JOSEPH ESCALANTE TAN 28, 2016 28-Mar-16 31-Dec-18

Bd. Res. No. 37 dtd.


5058 JOSEPH EUGENIO QUINSAY Bd. Res. No. 64 dtd. April 26, 2012 31-Dec-14 December 19, 2014 1-Jan-15 31-Dec-17 CANCELLED

Bd. Res. No. 74 dtd. April


3937 JOSEPH G. LUCENO 10, 2008 10-Apr-08 31-Dec-10
Bd. Res. No. 205 dtd.
3731 JOSEPH IAN BONTES TY - FARMA Bd. Res. No. 348 dtd. Dec. 27, 2013 31-Dec-16 August 12, 2016 1-Jan-17 31-Dec-19

Br. Res. No.__ dtd. April


3732 JOSEPH LEMUEL LLANA MANZANO 10, 2017 10-Apr-17 22-Oct-20
Bd. Res. No. 89 dtd. August 13, Bd. Res. No. 52 dtd. Dec.
5091 JOSEPH LUCERO DELLOVA 2012 31-Dec-14 29, 2014 1-Jan-15 31-Dec-17

Bd Res. No. 03 dtd. Jan.


3605 JOSEPH M. CLEMENTE 9, 2008 9-Jan-08 31-Dec-10

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Bd. Res. No. 96 dtd. August 13, Bd. Res. No. 81 dtd. July
5104 JOSEPH MANONGSONG CANDAVA 2012 31-Dec-14 8, 2015 8-Jul-15 31-Dec-17

Bd Res. No. 196 dtd.


3621 JOSEPH MARK TAGARO CAMIRING Bd Res. No. 211 dtd. Oct. 29, 2013 31-Dec-15 November 2, 2015 1-Jan-16 31-Dec-18
Bd. Res. No. 12 dtd. Jan.
2605 JOSEPH N. OBANA 29, 2007 29-Jan-07 31-Dec-09
Br. Res. No. 74 dtd.
6705 JOSEPH ORSOLINO DEL ROSARIO March 10, 2017 10-Mar-17 29-Sep-20
Br. Res. No. 427 dtd.
6447 JOSEPH PETER ANTHONY SANTOS AYSON November 29, 2016 29-Nov-16 31-Dec-18
Bd. Res. No. 18 dtd. December 12, Bd. Res. No. ___ dtd.
5542 JOSEPH RODRIGUEZ MOJADO 2014 31-Dec-16 April 10, 2017 10-Apr-17 8-Nov-20

Bd. Res. No. 57 dtd. Feb.


5384 JOSEPH SIARON ESTORNINOS Bd. Res. No. 182 dtd. Oct. 29, 2013 31-Dec-15 19, 2016 19-Feb-16 31-Dec-18
Bd. Res. No. 65 dtd. Feb.
5424 JOSEPH SULIT ASI Bd. Res. No. 278 dtd. Dec. 18, 2013 31-Dec-15 19, 2016 19-Feb-16 31-Dec-18

0913 JOSEPH T. PAGUIRIGAN Bd. Res. No. 03 dtd. Jan. 4, 2005 31-Dec-07

Bd. Res. No. 141 dtd.


4169 JOSEPH U. ALBAY July 18, 2008 18-Jul-08 31-Dec-10
Bd. Res. No. 29 dtd. Jan.
3742 JOSEPH V. PRIMA 28, 2008 28-Jan-08 31-Dec-10

Bd. Res. No. 192 dtd.


1561 JOSEPHINE A. ALCANTARA-CRUZ Bd. Res. No. 85 dtd. August 3, 2005 31-Dec-07 Nov. 8, 2007 1-Jan-08 31-Dec-10

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Bd. Res. No. 187 dtd.
5230 JOSEPHINE A. SACRAMENTO October 24, 2012 24-Oct-12 31-Dec-14

1613 JOSEPHINE A. SALLE Bd. Res. No. 113 dtd. Nov. 8, 2005 31-Dec-07

Bd. Res. No. dtd. May


4194 JOSEPHINE B. DACANAY Bd. Res. No. 316 dtd. Dec. 27, 2013 31-Dec-16 12, 2017 12-May-17 30-Jul-20
Bd. Res. No. ___ dtd.
2643 JOSEPHINE B. VELASCO Bd. Res. No. 12 dtd. Jan. 8, 2013 31-Dec-15 April 10, 2017 10-Apr-17 19-Jun-20

1893 JOSEPHINE BRILLA U. MADLANGBAYAN Bd. Res. No. 06 dtd. Jan. 24, 2006 31-Dec-08
Bd. Res. No. 03 dtd. Jan
4299 JOSEPHINE C. UYAN 26, 2009 26-Jan-09 31-Dec-11

Bd. Res. No. 128 dtd. August 28, Bd. Res. No. 238 dtd.
1301 JOSEPHINE CARABEO HERRERA 2013 31-Dec-15 Dec. 4, 2015 1-Jan-16 31-Dec-18
Bd Res. No. 91 dtd. Sept.
3074 JOSEPHINE D. MEDEL 11, 2007 11-Sep-07 31-Dec-09
Br. Res. No. 41 (C) dtd.
5706 JOSEPHINE D. VIDAL March 4, 2015 4-Mar-15 31-Dec-17
Bd Res. No. 123 dtd. Sept. 06, Bd Res. No. ___ dtd.
2911 JOSEPHINE DOMINGO DE GRACIA 2010 31-Dec-12 April 10, 2017 10-Apr-17 21-Aug-20

Bd. Res. No. 68 dtd.


3376 JOSEPHINE G. LORETO Bd. Res. No. 94 dtd. Aug. 11, 2009 31-Dec-12 March 6, 2013 6-Mar-13 31-Dec-15

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Br. Res. No. 207 dtd.
6830 JOSEPHINE HIRANG QUIONES April 17, 2017 17-Apr-17 20-Apr-20
Bd. Res. No. 76 dtd. October 7, Bd. Res. No. 52 dtd. Dec.
4648 JOSEPHINE L. CARITAN 2011 31-Dec-14 29, 2014 1-Jan-15 31-Dec-17
Bd. Res. No. 63 dtd. July
2340 JOSEPHINE LUTICO SILVOSA Bd. Res. No. 27 dtd. Feb. 20, 2012 31-Dec-14 8, 2015 8-Jul-15 31-Dec-17
Bd. Res. No. ___ dtd.
1659 JOSEPHINE M. MARAVILLA Bd. Res. No. 222 dtd. Oct. 29, 2013 31-Dec-15 APril 10, 2017 10-Apr-17 08-Aug-20
Bd. Res. No. 46 dtd. March 28, Bd. Res. No. 47 dtd. Dec.
1027 JOSEPHINE M. PARANGIPANG-YOPO 2011 31-Dec-13 29, 2014 29-Dec-14 31-Dec-16

Bd. Res. No. 03 dtd. January 8, Bd. Res. No. 63 dtd. Feb.
5213 JOSEPHINE MARIA S. GUTIERREZ 2013 31-Dec-15 19, 2016 19-Feb-16 31-Dec-18
Br. Res. No. 233 dtd.
5992 JOSEPHINE MUTIA VENTURADO December 4, 2015 4-Dec-15 31-Dec-17

Bd. Res. No. 44 dtd.


4805 JOSEPHINE P. ANDRES Bd. Res. No. 118 dtd. Sept. 6, 2010 31-Dec-12 March 11, 2015 11-Mar-15 31-Dec-17
Bd. Res. No. 08 dtd. August 13, Bd. Res. No. ___dtd.April
3871 JOSEPHINE P. SANTOS 2014 31-Dec-16 10, 2017 10-Apr-17 28-Feb-20

Bd. Res. No. 143 dtd.


0914 JOSEPHINE PALMOS ESMERALDA Bd. Res. No. 03 dtd. Jan. 4, 2005 31-Dec-07 Oct. 1, 2007 1-Jan-08 31-Dec-10

Bd. Res. No. 444 dtd.


1478 JOSEPHINE REYES ABAD - GUTIERREZ Bd. Res. No. 191 dtd. Oct. 29, 2013 31-Dec-16 Dec. 14, 2016 1-Jan-17 31-Dec-19

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Bd Res. No. 10 dtd. Jan.


3660 JOSEPHINE S. CAYTON 9, 2008 9-Jan-08 31-Dec-10
Bd Res. No. 347 dtd.
3606 JOSEPHINE S. HERNANDO Bd Res. No. 139 dtd. Dec. 2, 2010 31-Dec-13 Dec. 27, 2013 1-Jan-14 31-Dec-16
Bd. Res. No. 206 dtd.
1843 JOSEPHINE SABARITA GICALE Bd. Res. No. 153 dtd. Sept. 9, 2013 31-Dec-16 August 12, 2016 1-Jan-17 31-Dec-19

Br. Res. No. 446 dtd.


6536 JOSEPHINE SEVILLA GATCHALIAN December 14, 2016 14-Dec-16 31-Dec-18

Bd. Res. No. 56 dtd. April


1647 JOSEPHINE SOLDEVILLA SANICAS Bd. Res. No. 55 dtd. April 17, 2009 31-Dec-11 13, 2012 13-Apr-12 31-Dec-14

Br. Res. No.__ dtd. April


1648 JOSEPHINE T. BONIFACIO 10, 2017 10-Apr-17 19-Jun-20
Br. Res. No. 41 (C) dtd.
5707 JOSEPHINE V. MIRANDA March 4, 2015 4-Mar-15 31-Dec-17
Br. Res. No. 83 dtd. July
5727 JOSHALIE MARTINEZ REALUBIT 8, 2015 8-Jul-15 31-Dec-17
Bd Res. No. 197 dtd. Oct.
3653 JOSHUA BERNARDO AMOROSO Bd Res. No. 08 dtd. Feb. 8, 2011 31-Dec-13 29, 2013 1-Jan-14 31-Dec-16

Br. Res. No.__ dtd. April


6955 JOSHUA FERNANDEZ JIZMUNDO 10, 2017 10-Apr-17 28-May-20

Br. Res. No. dtd. May 12,


6956 JOSHUA LUSONG ESTAO 2017 12-May-17 6-Jun-20

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1058 JOSIE FAITH T. ZAPE Bd. Res. No. 37 dtd. Mar. 18, 2005 31-Dec-07

Br. Res. No. dtd. May 12,


1059 JOSIE MAY CABUENAS ESTORQUE 2017 12-May-17 6-Aug-20

2546 JOSIE W. DELIMA Bd. Res. No. 90 dtd. Nov. 16, 2006 31-Dec-08
Br. Res. No. 128 dtd.
5889 JOSIE-REYNA ZAFRA SANTOS August 11, 2015 11-Aug-15 31-Dec-17
Bd Res. No. 93 dtd. Sept.
3089 JOSUE M. LORENZO 11, 2007 11-Sep-07 31-Dec-09

Bd. Res. No. 109 dtd.


2644 JOSUE PRIMAVERA PASIONA Bd. Res. No. 55 dtd. Feb. 11, 2013 31-Dec-15 Apr. 15, 2016 15-Apr-16 31-Dec-18

Br. Res. No. 256 dtd.


6010 JOVEN HERNANDEZ MACAPINLAC December 14, 2015 14-Dec-15 31-Dec-17
Bd. Res. No. 114 dtd.
4786 JOVENCIO PUNZALAN BANTANG, JR. Sept. 6, 2010 6-Sep-10 31-Dec-12
Bd. Res. No. 04 dtd.
4659 JOVENCIO Y. FAJILAN January 27, 2010 27-Jan-10 31-Dec-12
Bd. Res. No. 39 dtd. Dec.
1400 JOVENTINA MARQUEZ RAPANUT Bd. Res. No. 112 dtd. Nov 16, 2011 31-Dec-14 19, 2014 1-Jan-15 31-Dec-17

Bd. Res. No. 61 dtd. July


4637 JOVER SERVAEZ ROMERO Bd. Res. No. 115 dtd. Dec. 22, 2011 31-Dec-14 8, 2015 8-Jul-15 31-Dec-17

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PREVIOUS ACCREDITATION APPROVAL
REG. NAME OF FIRM / BR. NO. EXPIRY REFERENCE VALIDITY REMARKS
NO. PARTNERSHIPS DATE DATE (BR NO. / DATE) From To

Bd. Res. No. 93 dtd.


4776 JOVIE R. PADILLA-GARCIA June 8, 2010 8-Jun-10 31-Dec-12
Bd Res. No. 90 dtd. June
3546 JOVITA ANDRADE-GARCIA Bd Res. No. 181 dtd. Nov. 6, 2007 31-Dec-09 8, 2010 8-Jun-10 31-Dec-12
Br. Res. No. 92 dtd. July
5802 JOVITA ILAGAN SORIANO 8, 2015 8-Jul-15 31-Dec-17

Bd. Res. No. 71 dtd. June


1808 JOVITA M. ALVAR Bd. Res. No. 40 dtd. Mar. 9, 2009 31-Dec-11 5, 2012 5-Jun-12 31-Dec-14

Br. Res. No.__ dtd. April


6975 JOVITA TURLA BALTAZAR 10, 2017 10-Apr-17 28-Oct-20
Br. Res. No. 366 dtd.
6391 JOVITO AGANG-ANG UY, JR. November 10, 2016 10-Nov-16 31-Dec-18

Bd Res. No. 86 dtd. Mar.


3284 JOVITO VICTORINO GERTES Bd Res. No. 25dtd. Jan. 23, 2013 31-Dec-15 31, 2016 31-Mar-16 31-Dec-18

Br. Res. No.__ dtd. April


3285 JOWARD CRUZ SANTOS 10, 2017 10-Apr-17 5-Nov-20 Cancelled in favor of J.
V. Jimenez & Associates
which was accredited on
0380 JOWEL V. JIMENEZ Bd. Res. 07 dtd. Feb. 9, 2004 31-Dec-06 Nov. 10, 2006 with
Bd. Res. No. 22 dtd. Feb.
4330 JOY ADDAG DOMAGAS Bd. Res. No. 151 dtd. Sept. 9, 2013 31-Dec-15 9, 2016 9-Feb-16 31-Dec-18
Br. Res. No.__ dtd. April
4331 JOY AMORA REYES 10, 2017 10-Apr-17 6-Jan-20

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Bd. Res. No. 135 dtd.


2742 JOY C. CASTRO Bd. Res. No. 42 dtd. Mar. 2, 2007 31-Dec-09 Oct. 27, 2009 1-Jan-10 31-Dec-12

Bd. Res. No. 21 dtd.


4598 JOY C. PUDADERA Bd. Res. No. 29 dtd. Feb. 20, 2012 31-Dec-14 December 19, 2014 1-Jan-15 31-Dec-17
Br. Res. No. 71 dtd.
6679 JOY CIERVO MITRA March 10, 2017 10-Mar-17 17-Jun-20

Br. Res. No. 94 dtd. July


5819 JOY L. FERNANDEZ 8, 2015 8-Jul-15 31-Dec-17
Br. Res. No.__ dtd. April
5820 JOY SABAS OLIVO 10, 2017 10-Apr-17 5-Mar-20

2103 JOYCE ANN G. DELA FUENTE Bd. Res. No. 16 dtd. April 18, 2006 31-Dec-08
Br. Res. No. 88 dtd. July
5771 JOYCE ANN GARADO MENDOZA 8, 2015 8-Jul-15 31-Dec-17
Br. Res. No. 139 dtd.
6759 JOYCE ANN HERICO VILLAFUERTE March 28, 2017 28-Mar-17 9-May-20
Br. Res. No. 373 dtd.
6411 JOYCE BAUTISTA GATCHALIAN November 23, 2016 23-Nov-16 31-Dec-18
Bd. Res. No. 186 dtd.
5399 JOYCE CAROL PAGAL ELMIDO Oct. 29, 2013 29-Oct-13 31-Dec-15

Br. Res. No. 196 dtd.


6251 JOYCE DELA CRUZ PADOLINA August 2, 2016 2-Aug-16 31-Dec-18

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Bd Res. No. 195 dtd.


3183 JOYCE DY TY Bd Res. No. 83 dtd. April 14, 2010 31-Dec-12 Oct. 24, 2012 1-Jan-13 31-Dec-15
Bd Res. No. 01 dtd. Jan.
3646 JOYCE ENCISO BELUANG Bd Res. No. 08 dtd. Jan. 9, 2008 31-Dec-10 26, 2015 26-Jan-15 31-Dec-17
Br. Res. No.__ dtd. April
6920 JOYCE FERNANDEZ SARANDI 10, 2017 10-Apr-17 17-Sep-20

Br. Res. No. dtd. May 12,


6921 JOYCE JIMSIE GACELO AGUINALDO 2017 12-May-17 27-Sep-20

Br. Res. No. dtd. May 12,


6922 JOYCE SABIDOR QUIACHON 2017 12-May-17 1-May-20

Br. Res. No. dtd. May 12,


6923 JOYCEE LYN R. DUMLAO 2017 12-May-17 11-Jan-20
Bd. Res. No. 248 dtd.
5492 JOYCEL NUIQUE AGUILAR Bd. Res. No. 355 dtd. Dec. 27, 2013 31-Dec-15 Dec. 14, 2015 1-Jan-16 31-Dec-18 Cancelled connected to
Bd. Res. No. 16 dtd. Mar. Tagnia, Ortega &
2117 JOYCELLYN ENRIQUEZ VENTURANZA - TAGNIA Bd. Res. No. 28 dtd. April 20, 2006 31-Dec-08 4, 2009 4-Mar-09 31-Dec-11 Partners Res. 63 Dated

Bd Res. No. 226 dtd. December 28, Bd Res. No. 206 dtd.
3384 JOYCELYN LEONARDO STA. ANA 2012 31-Dec-15 November 2, 2015 1-Jan-16 31-Dec-18
Br. Res. No. dtd. May 12,
3385 JOYLIN FERNANDO TELAGEN 2017 12-May-17 25-Jul-20

Bd. Res. No. 134 dtd. Dec. 14,


0869 JUAN A. PROLLES, JR. 2004 31-Dec-06

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1876 JUAN B. BALISALISA, JR. Bd. Res. No. 05 dtd. Jan. 24, 2006 31-Dec-08

1828 JUAN C. MANAHAN Bd. Res. No. 128 dtd. Dec. 28, 2005 31-Dec-07

Bd Res. No. 27 dtd. Feb.


3216 JUAN DE GUZMAN CUNANAN Bd Res. No. 13 dtd. Jan. 8, 2013 31-Dec-15 9, 2016 9-Feb-16 31-Dec-18
Bd. Res. No. 326 dtd.
5477 JUAN JAIME CAPIRAL CORTEZ Dec. 27, 2013 27-Dec-13 31-Dec-15
Bd. Res. No. 04 dtd. January 27, Bd. Res. No. 119 dtd.
4660 JUAN OSIDO LISAY 2010 31-Dec-12 July 24, 2015 24-Jul-15 31-Dec-17

Br. Res. No. 139 dtd.


6764 JUAN PAOLO ALANO ANG March 28, 2017 28-Mar-17 5-Jul-20
Bd. Res. No. 24 dtd. Feb.
0517 JUAN T. AGUSTIN Bd. Res. No. 155 dtd. Oct. 22, 2012 31-Dec-15 9, 2016 9-Feb-16 31-Dec-18
Br. Res. No.__ dtd. April
6951 JUANA JHONA RAMOS RATIO 10, 2017 10-Apr-17 30-Mar-20

Bd. Res. No. 202 dtd.


0478 JUANCHO FUA ALMENDRALA Bd. Res. No. 195 dtd. Oct. 24, 2012 31-Dec-15 November 2, 2015 1-Jan-16 31-Dec-18

Accreditation cancelled. Formed


Bd. Res. No.55 dtd. Mar. Partnership: Juancho S. Ong & Co.
4719 JUANCHO S. ONG 23, 2010 23-Mar-10 31-Dec-12 (BR No. 39 dated February 11, 2013)

Bd. Res. No. 39 dtd. February 11, Bd. Res. No. 55 dtd.
5268 JUANCHO S. ONG & CO. 2013 31-Dec-15 February 19, 2016 19-Feb-16 31-Dec-18

Page 354
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Bd Res. No. 82 dtd. April


2820 JUANCHO TEOLOGO TERMULO Bd Res. No. 52 dtd. Sept. 06, 2007 31-Dec-09 14, 2010 14-Apr-10 31-Dec-12

Bd. Res. No. 14 dtd.


4876 JUANITA ARANETA VILLAROSA February 25, 2011 25-Feb-11 31-Dec-13
Bd Res. No. 324 dtd.
3090 JUANITA BRIONES DE CHAVEZ Bd Res. No. 98 dtd. April 17, 2013 31-Dec-15 October 26, 2016 26-Oct-16 31-Dec-18
Bd. Res. No. 90 dtd. August 13, Bd. Res. No. 64 dtd. July
5095 JUANITA CUSTODIO LEVISTE 2012 31-Dec-14 8, 2015 8-Jul-15 31-Dec-17

Bd. Res. No. 141 dtd.


4170 JUANITA D. BALLERAS July 18, 2008 18-Jul-08 31-Dec-10

1262 JUANITA G. MAGBANUA Bd. Res. No. 50 dtd. Apr. 12, 2005 31-Dec-07

0413 JUANITA G. MARTINEZ Bd. Res. 22 dtd. Feb.11, 2004 31-Dec-06


Bd. Res. No. 10 dtd. Feb.
1708 JUANITA G. VALENCIA Bd. Res. No. 109 dtd. Oct. 26, 2005 31-Dec-07 8, 2012 08-Feb-12 31-Dec-14

1946 JUANITA L. ROSALES Bd. Res. No. 14 dtd. Mar. 3, 2006 31-Dec-08

Bd. Res. No.66 dtd. Mar.


4740 JUANITA M. CASTRO-BONDA 26, 2010 26-Mar-10 31-Dec-12

Bd. Res. No. 07 dtd. Jan.


1629 JUANITA PERALTA EUSEBIO Bd. Res. No. 222 dtd. Oct. 29, 2013 31-Dec-16 18, 2017 18-Jan-17 31-Dec-19

Page 355
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Bd. Res. No. dtd. May


1911 JUANITA S. RIVERA - PINEDA Bd. Res. No. 59 dtd. April 17, 2009 31-Dec-11 12, 2017 12-May-17 2-Mar-20

Bd Res. No. 173 dtd.


3486 JUANITO A. DAGA Nov. 6, 2007 6-Nov-07 31-Dec-09
Br. Res. No. 188 dtd. July
6244 JUANITO AQUINO FULLECIDO 7, 2016 7-Jul-16 31-Dec-18

Bd. Res. No. 88 dtd. April


2520 JUANITO DOLORES SAN JUAN Bd. Res. No. 89 dtd. Nov. 10, 2006 31-Dec-08 30, 2010 30-Apr-10 31-Dec-12

Bd. Res. No. 52 dtd. Dec.


1614 JUANITO ESTRADA PARRUCHO Bd. Res. No. 27 dtd. Feb. 20, 2012 31-Dec-14 29, 2014 1-Jan-15 31-Dec-17

Bd. Res. No. 95 dtd. May


1755 JUANITO I. VITUG Bd. Res. No. 115 dtd. Nov. 8, 2005 31-Dec-07 12, 2008 12-May-08 31-Dec-10
Bd. Res. No. 132 dtd.
1168 JUANITO L. PARULAN Bd. Res. No. 01 dtd. Jan. 9, 2008 31-Dec-10 Dec. 2, 2010 1-Jan-11 31-Dec-13
Bd Res. No. 132 dtd.
3066 JUANITO PORNUEVO ALCANTARA Bd Res. No. 26 dtd. Jan. 23, 2013 31-Dec-15 June 7, 2016 7-Jun-16 31-Dec-18
Br. Res. No. 18 dtd.
5645 JUBAIL ASUNCION GUNDRAN February 2, 2015 2-Feb-15 31-Dec-17

2290 JUBAL L. AYO Bd. Res. No. 43 dtd. May 31, 2006 31-Dec-08

Bd. Res. No. 132 dtd. August 28, Bd. Res. No. 153 dtd.
5339 JUCO-AMPARO-DE GUZMAN & COMPANY 2013 31-Dec-15 August 17, 2015 1-Jan-16 31-Dec-18

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0518 JUDD B. BALAYAN Bd. Res. No. 48 dtd. May 31, 2004 31-Dec-06

Bd. Res. No. 03 dtd.


5524 JUDELIO L. YAP August 13, 2014 13-Aug-14 31-Dec-16
Bd. Res. No. 22 dtd. Feb.
4425 JUDILINE Z. ETCUBAN Bd. Res. No. 101 dtd. Oct. 21, 2011 31-Dec-14 2, 2015 2-Feb-15 31-Dec-17

Br. Res. No. dtd. May 12,


4426 JUDITH APSAY LEGASPI 2017 12-May-17 6-Dec-20

1013 JUDITH B. CRUZ Bd. Res. No. 33 dtd. Feb. 22, 2005 31-Dec-07
Br. Res. No.__ dtd. April
6869 JUDITH BACANI FLORENDO 10, 2017 10-Apr-17 12-Jul-20
Bd. Res. No. 168 dtd. Sept. 27, Bd Res. No. 86 dtd. Mar.
5365 JUDITH ENCINA PRECIADOS 2013 31-Dec-15 31, 2016 31-Mar-16 31-Dec-18
Bd Res. No. 89 dtd. Mar.
3394 JUDITH H. ALOJADO Bd Res. No. 87 dtd. April 16, 2013 31-Dec-15 31, 2016 31-Mar-16 31-Dec-18

0450 JUDITH SABIJON-CAEL Bd. Res. No. 36 dtd. April 14, 2004 31-Dec-06

Bd. Res. No. 36 dtd. Mar.


4460 JUDY MAYO MACASAET 6, 2009 6-Mar-09 31-Dec-11
Br. Res. No. dtd. May 12,
4461 JUDY MONTANO CABRERA 2017 12-May-17 12-Nov-20 Cancelled Connected to
Bd. Res. 13 dtd. Jan. 27, Laud, Basarte, Olarte,
0388 JUDY RAMIREZ VASQUEZ Bd. Res. 36 dtd. Mar. 2, 2007 31-Dec-09 2010 27-Jan-10 31-Dec-12 Paez, Vasquez & Co.

Page 357
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Bd. Res. No. 49 dtd. March 28, Bd. Res. No. 70 dtd. July
2104 JUDY TAN CAYABAT 2012 31-Dec-14 8, 2015 8-Jul-15 31-Dec-17

Bd. Res. No. 126 dtd. Sept. 19, Bd. Res. No. 221 dtd.
4661 JUDYLAINE PAIT BERHAY 2012 31-Dec-15 Dec. 1, 2015 1-Jan-16 31-Dec-18
Br. Res. No.__ dtd. April
6923 JULAND BAUTISTA ANDRADA 10, 2017 10-Apr-17 5-May-20

Bd Res. No. 08 dtd. Feb.


2829 JULIAN HERNANDEZ MUSICO Bd Res. No. 95 dtd. June 8, 2010 31-Dec-12 2, 2015 2-Feb-15 31-Dec-17

Bd. Res. No. 80 dtd.


0993 JULIANA LO SO Bd. Res. No. 334 dtd. Dec. 27, 2013 31-Dec-16 March 10, 2017 10-Mar-17 27-Sep-20
Bd. Res. No. 33 dtd. Mar.
4440 JULIE - ANN A. VARELA 6, 2009 6-Mar-09 31-Dec-11 Cancelled effective May
5, 2009. Partner of
Bd. Res. No. 12 dtd. Jan. Poculan, Aguilar,
0147 JULIE A. AGUILAR Bd. Res. No. 50 dtd. June 7, 2004 31-Dec-07 29, 2008 29-Jan-08 31-Dec-10 Tindoy, Hechanova &

Bd. Res. No. 71 dtd. April


3923 JULIE ANN B. DOMINO 2, 2008 2-Apr-08 31-Dec-10

Br. Res. No. 367 dtd.


6400 JULIE ANN EVANGELISTA CUSTODIO November 10, 2016 10-Nov-16 31-Dec-18
Br. Res. No. 282 dtd.
6321 JULIE ANN PADILLA CRISTOBAL September 28, 2016 28-Sep-16 31-Dec-18

Page 358
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Bd. Res. No. 35 dtd.


5247 JULIE ANN TIMBREZA PACAPAC February 11, 2013 11-Feb-13 31-Dec-15
Br. Res. No. dtd. May 12,
5248 JULIE ARAEZ DE OCAMPO 2017 12-May-17 25-Jun-20
Bd. Res. No. 145 dtd.
1459 JULIE ARCIBAL SIA Bd. Res. No. 115 dtd. Sept. 6, 2010 31-Dec-13 Sept. 9, 2013 1-Jan-14 31-Dec-16
Br. Res. No. 154 dtd. July
6220 JULIE B. CABRIDO 4, 2016 4-Jul-16 31-Dec-18

Bd. Res. No. dtd. May


5567 JULIE GAGELONIA ANTONIO Bd. Res. No. 25 dtd. Dec. 19, 2014 31-Dec-16 12, 2017 12-May-17 12-Jul-20
Br. Res. No. 83 dtd. Mar.
6131 JULIE OCHOA-LAPINA 31, 2016 31-Mar-16 31-Dec-18
Bd. Res. No. 136 dtd. Oct
3447 JULIE T. TAN Bd Res. No. 159 dtd. Oct. 8, 2007 31-Dec-09 27, 2009 1-Jan-10 31-Dec-12

Br. Res. No. 27 dtd.


5662 JULIEFIL ROSE ESTRADA ALCANTARA February 18, 2015 18-Feb-15 31-Dec-17
Bd. Res. No. 60 dtd. April
4481 JULIET BALORAN YAO 17, 2009 17-Apr-09 31-Dec-11

1340 JULIET C. DANIELS Bd. Res. No. 57 dtd. May 25, 2005 31-Dec-07

Bd. Res. No. 50 dtd. August 27, Bd. Res. No. 41 dtd. May
0266 JULIET J. BELGIRA 2003 31-Dec-05 30, 2006 30-May-06 31-Dec-08

Page 359
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Bd. Res. No. 216 dtd.


5177 JULIET MANGHI AKIANGAN November 23, 2012 23-Nov-12 31-Dec-14

Bd. Res. No. 191 dtd.


0247 JULIET P. DAVALOS Bd. Res. No. 65 dtd. May 5, 2009 31-Dec-11 Oct. 24, 2012 24-Oct-12 31-Dec-14

1537 JULIET T. MERCADO AND CO. Bd. Res. No. 83 dtd. July 5, 2005 31-Dec-07
Bd. Res. No. 47 dtd.
5022 JULIET VALLESTERO QUIMBA Bd. Res. No. 29 dtd. Feb. 20, 2012 31-Dec-14 Dec. 29, 2014 1-Jan-15 31-Dec-17
Br. Res. No. 140 dtd.
5913 JULIETA ALMODIEL VINSON August 14, 2015 14-Aug-15 31-Dec-17

1648 JULIETA BALBIDO ODERO Bd. Res. No. 93 dtd. Sept 21, 2005 31-Dec-07
Bd. Res. No. 08 dtd. August 13, Bd. Res. No. dtd. May
2249 JULIETA C. JACOBO 2014 31-Dec-16 12, 2017 12-May-17 3-Jul-20
Bd. Res. No. 80 dtd. July
4581 JULIETA C. REYES 15, 2009 15-Jul-09 31-Dec-11

Bd Res. No. 270 dtd.


2801 JULIETA EUGENIO GABRIEL Bd Res. No. 166 dtd. Oct. 22, 2012 31-Dec-15 Dec. 28, 2015 1-Jan-16 31-Dec-18

Bd. Res. No. 52 dtd. Dec.


4414 JULIETA L. DELFINO Bd. Res. No. 23 dtd. Feb. 20, 2012 31-Dec-14 29, 2014 1-Jan-15 31-Dec-17

Bd. Res. No. 39 dtd. Jan.


3799 JULIETA M. JIMENO - BARRERA 28, 2008 28-Jan-08 31-Dec-10

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Bd. Res. No. 37 dtd.


5258 JULIETA P. MIRASOL February 11, 2013 11-Feb-13 31-Dec-15
Bd Res. No. 175 dtd.
3503 JULIETA VERDE IGUIS Nov. 6, 2007 6-Nov-07 31-Dec-09

0763 JULIETO C. MEJOS Bd. Res. No. 86 dtd. Oct. 5, 2004 31-Dec-06

Bd. Res. No. 60 dtd. April


0895 JULIETO FABON FABRERO Bd. Res. No. 53 dtd. Mar. 7, 2008 31-Dec-10 26, 2011 26-Apr-11 31-Dec-13
Br. Res. No.__ dtd. April
6893 JULIETO G. VALMORIA 10, 2017 10-Apr-17 19-Jul-20
Bd. Res. No. 08 dtd. Feb.
3924 JULIO GOMEZ DESALES Bd. Res. No. 134 dtd. Dec. 2, 2010 31-Dec-13 2, 2015 2-Feb-15 31-Dec-17
Br. Res. No. 308 dtd.
6341 JULIO SANTIAGO SALVADOR MARTINEZ October 10, 2016 10-Oct-16 31-Dec-18
Bd. Res. No. 04 dtd. Jan.
3997 JULIO SENINING URSONAL, JR. Bd. Res. No. 269 dtd. Dec. 18, 2013 31-Dec-16 18, 2017 18-Jan-17 31-Dec-19

Bd. Res. No. 142 dtd.


0706 JULITA A. TAMAYAO Bd. Res. No. 45 dtd. Jan. 28, 2008 31-Dec-10 Dec. 2, 2010 1-Jan-11 31-Dec-13
Bd Res. No. 246 dtd. December 28, Bd Res. No. 195 dtd.
3137 JULITA CARLOS MANAHAN 2012 31-Dec-15 November 2, 2015 1-Jan-16 31-Dec-18

Bd Res. No. 197 dtd.


3654 JULITA J. JOSE Bd Res. No. 153 dtd. Dec. 21, 2010 31-Dec-13 November 2, 2015 2-Nov-15 31-Dec-17

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Bd. Res. No. 241 dtd.
3295 JULITO COLOT PELAYO Bd. Res. No. 199 dtd. Oct 24, 2012 31-Dec-15 Dec. 4, 2015 1-Jan-16 31-Dec-18
Bd Res. No. 197 dtd.
2860 JULITO ESTANISLAO TUPAZ Bd Res. No. 44 dtd. Feb. 11, 2013 31-Dec-15 November 2, 2015 1-Jan-16 31-Dec-18

Bd. Res. No. 37 dtd. Dec.


5053 JULIUS LACTAM ARIBBAY Bd. Res. No. 63 dtd. April 26, 2012 31-Dec-14 19, 2014 1-Jan-15 31-Dec-17

Bd. Res. No. 145 dtd.


5347 JULIUS MADUCDOC ABES Bd. Res. No. 138 dtd. Sept. 9, 2013 31-Dec-15 August 17, 2015 1-Jan-16 31-Dec-18

Br. Res. No. 75 dtd.


6713 JULIUS ROBIS ESCOSIO March 10, 2017 10-Mar-17 31-Jul-20
Bd. Res. No. 15 dtd. Mar.
4347 JULIUS TABUAG ABAN 4, 2009 4-Mar-09 31-Dec-11
Bd. Res. No. 141 dtd.
5372 JULIUS TABUG ABAN Bd. Res. No. 178 dtd. Oct. 29, 2013 31-Dec-15 March 28, 2017 28-Mar-17 1-Jan-20
Br. Res. No. dtd. May 12,
5373 JULIUS-CAEZAR ILAGAN MASALUGA 2017 12-May-17 20-Nov-20

Br. Res. No. dtd. May 12,


5374 JULYN NYRIL PINEDA TIATCO 2017 12-May-17 5-Mar-20
Br. Res. No. 115 dtd. July
5865 JUMAN B. PAA 24, 2015 24-Jul-15 31-Dec-17

2067 JUN HECTOR R. TIU Bd. Res. No. 25 dtd. Apil 18, 2006 31-Dec-08
Br. Res. No. dtd. May 12,
2068 JUN REGIO REAL 2017 12-May-17 10-Jun-20

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Bd. Res. No. 02 dtd. January 8, Bd. Res. No. 47 dtd. Feb.
5211 JUNES BUENAOBRA IMPORTA 2013 31-Dec-15 17, 2016 17-Feb-16 31-Dec-18
Bd. Res. No. 354 dtd.
1774 JUNETH ALEGADO RENTUMA Bd. Res. No. 224 dtd. Oct. 29, 2013 31-Dec-16 November 3, 2019 1-Jan-17 31-Dec-19

Br. Res. No. 33 dtd. Feb.


6056 JUNZON BAYUGO VELASCO 9, 2016 9-Feb-16 31-Dec-18
Br. Res. No. 95 dtd. July
5827 JUPITTER BENIGAY VILLARIN 8, 2015 8-Jul-15 31-Dec-17

0599 JURIS DANILES-PEREZ Bd. Res. No. 50 dtd. June 7, 2004 31-Dec-06
Br. Res. No.__ dtd. April
600 JUSTINE REJAS DAGUPLO 10, 2017 10-Apr-17 15-Apr-20
Bd. Res. No. 04 dtd.
5218 JUSTINIANO GARCIA QUIZA, JR. January 8, 2013 8-Jan-13 31-Dec-15

Bd. Res. No. 06 dtd. Jan.


0044 JUSTINIANO TALLEDO REYES Bd. Res. No. 59 dtd. Mar. 23, 2010 31-Dec-12 26, 2015 26-Jan-15 31-Dec-17

Bd. Res. No. 210 dtd.


4946 JUSTO SECHICO AND ASSOCIATES Bd. Res. No. 233 dtd. Oct. 29, 2013 31-Dec-16 April 17, 2017 17-Apr-17 22-Jul-20
Bd. Res. No. ____ dtd.
4238 JUVER DIEL DIONELA Bd. Res. No. 266 dtd. Dec. 9, 2014 31-Dec-16 April 10, 2017 10-Apr-17 8-Jan-20
Bd Res. No. 221 dtd.
3091 JUVY ALABASTRO - TAKAGAKI Bd Res. No. 05 dtd. Jan. 27, 2010 31-Dec-12 December 28, 2012 1-Jan-13 31-Dec-15
Bd Res. No. dtd. May 12,
3296 JUVY ATIENZA COMO Bd Res. No. 46 dtd. Feb. 11, 2013 31-Dec-15 2017 12-May-17 7-May-20

Page 363
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Br. Res.No. dtd. May 12,
5602 JUVY BARRIENTOS SANGALANG Br. Res.No. 45 dtd. Dec. 29, 2014 31-Dec-16 2017 12-May-17 12-Sep-20
Bd. Res. No. ____ dtd.
1786 JUVY DELA CRUZ ARTUZ Bd. Res. No. 198 dtd. Oct. 29, 2013 31-Dec-16 April 10, 2017 10-Apr-17 23-Apr-20
Bd. Res. No. 48 dtd. Jan.
3830 JUVY G. CORPUZ 28, 2008 28-Jan-08 31-Dec-10

1341 JUVY M. ENRIQUEZ - CAMUA Bd. Res. No. 57 dtd. May 25, 2005 31-Dec-07
Bd. Res. No. 222 dtd. December 28, Bd. Res. No. 273 dtd.
2402 JUVY QUIJANO - QUE 2012 31-Dec-15 December 28, 2015 1-Jan-16 31-Dec-18
Br. Res. No.__ dtd. April
6868 JUVY Y. LIM 10, 2017 10-Apr-17 1-May-20

Br. Res. No. 113 dtd. Apr.


6147 KAMILLE ANGELIE PAZ NARISMA 19, 2016 19-Apr-16 31-Dec-18

Br. Res. No. 197 dtd.


6259 KAREN LIZETTE GUMAPAC GASAPO August 2, 2016 2-Aug-16 31-Dec-18
Br. Res. No. 91 dtd. July
5791 KAREN OSEA RONSAYRO 8, 2015 8-Jul-15 31-Dec-17

Br. Res. No. 16 dtd.


6574 KAREN ZAIDE AMANTE January 18, 2017 18-Jan-17 31-Dec-19

Bd. Res. No. 56 dtd. Dec.


2525 KARINGAL, SANTOS & ASSOCIATES Bd. Res. No. 08 dtd. Feb. 8, 2012 31-Dec-14 29, 2014 1-Jan-15 31-Dec-17

Page 364
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Br. Res. No. 59 dtd. Feb.


6084 KARL MC ANTHONY GENOVA TAN 19, 2016 19-Feb-16 31-Dec-18
KATHERINE DE VERA FLORENDO ( Formerly: Bd. Res. No. 112 dtd. Sept. 12, Bd. Res. No. 289 dtd.
5128 KATHERINE DIAZ DE VERA) 2012 31-Dec-14 Sept. 28, 2016 28-Sep-16 31-Dec-18
Br. Res. No. 242 dtd.
6287 KATHERINE MAE SADAYA MIGRIO August 25, 2016 25-Aug-16 31-Dec-18
Bd Res. No. 47 dtd. Sept.
2771 KATHERINE P. DE BOTON 06, 2007 6-Sep-07 31-Dec-09

Br. Res. No. 366 dtd.


6394 KATHERINE POBLETE ALDEON November 10, 2016 10-Nov-16 31-Dec-18

Br. Res. No.__ dtd. April


6904 KATHERINE RICAFORT AMORES 10, 2017 10-Apr-17 26-Jul-20

Br. Res. No.__ dtd. April


6911 KATHERINE TALAMISAN AGUSTIN 10, 2017 10-Apr-17 19-Mar-20

Bd. Res. No. 39 dtd. Dec.


2380 KATHERINE UY SOBREMONTE Bd. Res. No. 118 dtd. Dec. 22, 2011 31-Dec-14 19, 2014 1-Jan-15 31-Dec-17

Br. Res. No. 203 dtd.


6809 KATHLEEN CHAN CABANA April 17, 2017 17-Apr-17 21-Nov-20

Br. Res. No. 16 dtd.


5627 KATHLEEN IVY BALDOZA LLOVIDO February 2, 2015 2-Feb-15 31-Dec-17

Page 365
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Br. Res. No. dtd. May 12,
5628 KATHLEEN JOY UY MATIC 2017 12-May-17 14-Sep-20
Br. Res. No. 243 dtd.
6291 KATHLEEN ORTEGA PEREZ August 25, 2016 25-Aug-16 31-Dec-18

Br. Res. No. dtd. May 12,


6292 KATHLEEN RITZ SEBASTIAN NALDOZA 2017 12-May-17 17-Nov-20

Br. Res. No.__ dtd. April


6293 KATHLEEN ROSE VIRAY SABALBURO 10, 2017 10-Apr-17 16-Nov-20

Br. Res. No. dtd. May 12,


6294 KATHLYN INOCENTE ROSALES 2017 12-May-17 27-Apr-20

Br. Res. No. 24 dtd.


6622 KATHRINA FAYE MAGALLANES MARIANO January 18, 2017 18-Jan-17 31-Dec-19
Br. Res. No. 142 dtd.
6233 KATHRYN LIV ONG June 10, 2016 10-Jun-16 31-Dec-18
KATHY QUILATON MALIK ( Formerly:KATHY ROXAS Bd. Res. No. 224 dtd.
4213 QUILATON) Bd. Res. No. 36 dtd. Feb. 29, 2012 31-Dec-14 Dec. 1, 2015 1-Dec-15 31-Dec-17
Br. Res. No. 18 dtd.
5646 KATRINA ANDION QUIRAY RAMIREZ February 2, 2015 2-Feb-15 31-Dec-17

2341 KATRINA ISABEL C. PASIA Bd. Res. No. 53 dtd. Sept. 8, 2006 31-Dec-08
Br. Res. No. 77 dtd.
5674 KATRINA SOLIEL SHIH QUE Br. Res. No. 34 dtd. March 3, 2015 31-Dec-17 March 10, 2017 10-Mar-17 3-Aug-20

Br. Res. No. 82 dtd. July


5721 KAY-CEE ALLEN YAGO TANGALIN 8, 2015 8-Jul-15 31-Dec-17

Page 366
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
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Br. Res. No. dtd. May 12,
5722 KAYLE PEREZ BATHAN 2017 12-May-17 21-Dec-20

Br. Res. No.__ dtd. April


6963 KEITH ANTHONY MERILLES LAVADIA 10, 2017 10-Apr-17 12-Oct-20
Br. Res. No. 243 dtd.
5998 KEITH YVES CRUZ CAROLINO December 4, 2015 4-Dec-15 31-Dec-17
Br. Res. No. 408 dtd.
6483 KEN CANDARI LOZADA November 24, 2016 24-Nov-16 31-Dec-18
Br. Res. No. dtd. May 12,
6484 KENNETH BAYUTA VELASCO 2017 12-May-17 21-Aug-20
Bd Res. No. 67 dtd. Sept.
2945 KENNETH C. RADAZA 06, 2007 6-Sep-07 31-Dec-09
Br. Res. No.__ dtd. April
6984 KETHYL G. LARGO 10, 2017 10-Apr-17 10-Jan-20
Br. Res. No.__ dtd. April
6985 KEVIN ABAS DAAN 10, 2017 10-Apr-17 28-Apr-20

Br. Res. No. 16 dtd.


5628 KEVIN BASCO GRECIA February 2, 2015 2-Feb-15 31-Dec-17
Br. Res. No.__ dtd. April
6875 KEVIN RAY TELAN SALVATIERRA 10, 2017 10-Apr-17 18-May-20

Br. Res. No. 282 dtd.


6322 KEZZA MARIE DORIG ORACOY September 28, 2016 28-Sep-16 31-Dec-18
Br. Res. No. 142 dtd.
6234 KHRISTIAN Z. GLIPO June 10, 2016 10-Jun-16 31-Dec-18
Br. Res. No. 130 dtd.
6196 KHRISTINA CAMILLE SANCHEZ HIPOLITO June 7, 2016 7-Jun-16 31-Dec-18

Page 367
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
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Bd. Res. No. 205 dtd. November 12, Bd. Res. No. 267 dtd.
4848 KIM NESTOR S. MANGADA, JR. 2012 31-Dec-15 December 28, 2015 1-Jan-16 31-Dec-18
Br. Res. No.__ dtd. April
4849 KIMBER MAE AMIGLEO CABUAL 10, 2017 10-Apr-17 28-Oct-20

Br. Res. No.__ dtd. April


4850 KIMBERLY MANUEL ALEMANIA 10, 2017 10-Apr-17 10-Oct-20

Bd. Res. No. 33 dtd. Dec.


5589 KIMMY QUIBAL ESPINO 19, 2014 19-Dec-14 31-Dec-16

Bd Res. No. 88 dtd. Mar.


3342 KIT BINSOL MONTECILLO Bd Res. No. 144 dtd. Oct. 1, 2007 31-Dec-09 31, 2016 31-Mar-16 31-Dec-18 Additional Partner: Ma.
KL SIY & ASSOCIATES (Formerly: KLS & Bd. Res. No. 238 dtd. December Bd. Res. No. 157 dtd. Teresa Rama Salvo
0668 PARTNERS) 28, 2012 31-Dec-15 August 24, 2015 1-Jan-16 31-Dec-18 under Bd. Res. 86

Br. Res. No.__ dtd. April


669 KNELWEIN SY MONFERO 10, 2017 10-Apr-17 22-Apr-20

Br. Res. No.__ dtd. April


670 KRISCEL SHEEN CUERPO NAVARRO 10, 2017 10-Apr-17 7-Sep-20

Br. Res. No. 178 dtd.


5963 KRISCELINE ANNE PASTRANA ONG October 13, 2015 13-Oct-15 31-Dec-17
Br. Res. No. 445 dtd.
6529 KRISTA VELASQUEZ BAMBAO December 14, 2016 14-Dec-16 31-Dec-18

Br. Res. No. 23 dtd.


6612 KRISTINA MAE TEE MORALES January 18, 2017 18-Jan-17 31-Dec-19

Page 368
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Br. Res. No.__ dtd. April
6613 KRISTINE A. PINPIN 10, 2017 10-Apr-17 24-Mar-20
Br. Res. No. 89 dtd. July
5776 KRISTINE ANN JAMON POLANA 8, 2015 8-Jul-15 31-Dec-17

Br. Res. No. 16 dtd.


6575 KRISTINE JOY VALENCIA TADURAN January 18, 2017 18-Jan-17 31-Dec-19

Bd. Res. No. 25 dtd. Mar.


4403 KRISTINE M. GOMEZ 4, 2009 4-Mar-09 31-Dec-11

2370 KRISTINE RONQUILLO MANGALIAG Bd. Res. No. 57 dtd. Sept. 8, 2006 31-Dec-08
Bd. Res. No. 173 dtd.
4281 KRISTINE S. PAULINO Oct. 30, 2008 30-Oct-08 31-Dec-10

Bd. Res. No. 309 dtd.


5466 KRISTOFERSON TORDECILLAS DE SILVA Dec. 27, 2013 27-Dec-13 31-Dec-15
Br. Res. No. 33 dtd. Feb.
6055 KRISTOFFER IGNACIO VALENCIA 9, 2016 9-Feb-16 31-Dec-18

Br. Res. No. 130 dtd.


6197 KRYSTELLE JOYCE A. ABUEVA June 7, 2016 7-Jun-16 31-Dec-18
Cancelled- Approved Board
Resolution No. 305 dated Dec.
Bd. Res. No. 34 dtd. 27, 2013 under partnerships
4282 KURL WINSTON LOPEZ YU Bd. Res. No. 173 dtd. Oct. 30, 2008 31-Dec-10 March 28, 2011 28-Mar-11 31-Dec-13 Pelayo, Yu & Co.

Br. Res. No.__ dtd. April


6848 KYLE MARKELL GIRAY BALANON 10, 2017 10-Apr-17 13-Jan-20

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PREVIOUS ACCREDITATION APPROVAL
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Bd. Res. No. 12 dtd. Jan.
0126 L. ATILLO AND ASSOCIATES Bd. Res. No. 253 dtd. Dec. 9, 2013 31-Dec-16 18, 2017 18-Jan-17 31-Dec-19
L. P. SALONGA AND CO. (Formerly: Bd. Res. No. 29 dtd. Feb.
0293 LORNA P. SALONGA) Bd. Res. 80 dtd. Nov. 3, 2003 31-Dec-05 18, 2005 1-Jan-06 31-Dec-08
Bd. Res. No. 207 dtd. November 12, Bd. Res. No. 185 dtd.
0354 L.C. BONGUYAN & CO. 2012 31-Dec-15 Oct. 14, 2015 10-Jan-16 31-Dec-18

0056 L.P. VERA & CO. Bd. Res. No. 17 dtd. June 15, 2001 31-Dec-03

Br. Res. No. 350 dtd.


6379 LAARNI MAGNAYE TECSON November 3, 2016 3-Nov-16 31-Dec-18

Bd. Res. No. 72 dtd. July


0033 LACSA, QUIRANTE & CO. Bd. Res. No. 18 dtd. June 15, 2001 31-Dec-03 13, 2009 13-Jul-09 31-Dec-11

Bd. Res. No. 30 dated May 24,


0170 LADISLAO M. EUSEBIO 2002 31-Dec-04

Bd. Res. No. 34 dtd.


1947 LADISLAO PERDIGUERRA LAZARTE Bd. Res. No. 104 dtd. Oct. 21, 2011 31-Dec-14 December 19, 2014 1-Jan-15 31-Dec-17
Bd Res. No. 90 dtd. Mar.
5419 LADY ANNE BAJET VALENCIA Bd. Res. No. 276 dtd. Dec. 18, 2013 31-Dec-15 31, 2016 31-Mar-16 31-Dec-18

Br. Res. No. 75 dtd.


6714 LADY DIANE RAMOS LEE March 10, 2017 10-Mar-17 4-Jan-20

Br. Res. No. 95 dtd. July


5828 LADY GRACE VIOLY C. LLANES 8, 2015 8-Jul-15 31-Dec-17

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Br. Res. No. dtd. May 12,
5829 LADY PRINCESS CALAHI SANTOS 2017 12-May-17 6-Feb-20
Bd. Res. No. 66 dtd. May
4532 LAFRIDO AUSTRIA CHOO 5, 2009 5-May-09 31-Dec-11

Bd. Res. No. 188 dtd.


0750 LAGRIMAS N. ONG Bd. Res. No. 177 dtd. Oct. 22, 2012 31-Dec-15 Oct. 14, 2015 1-Jan-16 31-Dec-18
Br. Res. No. 22 dtd.
6605 LAILA GAMBOA AMURAO January 18, 2017 18-Jan-17 31-Dec-19

Br. Res. No. dtd. May 12,


6606 LAILAFE RUIZ BACALTOS 2017 12-May-17 5-Sep-20
Br. Res. No. dtd. May 12,
6607 LAILANIE MAGTIBAY DY 2017 12-May-17 23-Feb-20

Br. Res. No.__ dtd. April


6608 LAIZA BERTO KIW-ISEN 10, 2017 10-Apr-17 25-Apr-20
Bd. Res. No. 98 dtd. May
4028 LALAINE C. ENCARNACION 12, 2008 12-May-08 31-Dec-10
Bd. Res. No. 162 dtd. Sept. 27, Bd. Res. No. 94 dtd. April
0896 LALAINE INTAL ANGELES 2013 31-Dec-16 12, 2016 1-Jan-17 31-Dec-19

Br. Res. No. dtd. May 12,


897 LALAINE J. TAMAYO 2017 12-May-17 3-Apr-20

Bd. Res. No. 219 dtd. December 26, Bd. Res. No. 74 dtd. July
0740 LALAINE L. FABIAN 2012 31-Dec-15 8, 2015 1-Jan-16 31-Dec-18
Br. Res. No. 138 dtd.
5905 LALLANE OLIVEROS TITAN August 14, 2015 14-Aug-15 31-Dec-17

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Bd. Res. No. 139 dtd.
0941 LAMBERTO A. MIGRIO Bd. Res. No. 27 dtd. Feb. 18, 2005 31-Dec-07 July 18, 2008 18-Jul-08 31-Dec-10
Bd Res. No. 206 dtd. November 12, Bd Res. No. 166 dtd.
3460 LAMBERTO DALAWAMPU AN 2012 31-Dec-15 Sept. 17, 2015 1-Jan-16 31-Dec-18

Bd. Res. No. 103 dtd. October 26, Bd. Res. No. 46 dtd.
4605 LAMBERTO GETUTUA CEBALLOS 2009 31-Dec-11 March 28, 2012 28-Mar-12 31-Dec-14
Br. Res. No.__ dtd. April
4606 LAMBERTO LAPUZ MAGLANQUE 10, 2017 10-Apr-17 18-Sep-20
Bd. Res. No. 325 dtd.
4948 LAMBERTO TALUCOD TALIP Bd. Res. No. 201 dtd. Oct. 29, 2013 31-Dec-16 Oct. 26, 2016 1-Jan-17 31-Dec-19

Br. Res. No. 15 dtd.


6567 LAMBERTO TAPING SIASE January 18, 2017 18-Jan-17 31-Dec-19

Bd. Res. No. 105 dtd.


4045 LAMUEL FRANCIS M. ONGCHANGCO May 12, 2008 12-May-08 31-Dec-10

Bd. Res. No. 39(A) dtd.


4220 LANI LATINA BAUTISTA Bd. Res. No. 152 dtd. Sept. 5, 2008 31-Dec-10 March 4, 2015 4-Mar-15 31-Dec-17
Br. Res. No. 127 dtd.
6170 LANI PONCIANO ARCANGEL June 6, 2016 6-Jun-16 31-Dec-18
Br. Res. No. 23 dtd. February 4, Br. Res. No. 212 dtd.
5656 LANI PRUEL CABALLES 2015 31-Dec-17 April 20, 2017 20-Apr-17 7-Jul-20
Br. Res. No.__ dtd. April
6940 LARA ANN GARAGARA ERASMO 10, 2017 10-Apr-17 22-Jun-20
Bd. Res. No. 96 dtd. Apr.
4662 LARENO BELOSTRINO TINGSON Bd. Res. No. 70 dtd. March 6, 2013 31-Dec-15 12, 2016 12-Apr-16 31-Dec-18
Bd. Res. No. 17 dtd. Feb.
2068 LARRY MAURICIO RAMINTAS Bd. Res. No. 101 dtd. Oct. 21, 2011 31-Dec-13 2, 2015 2-Feb-15 31-Dec-17

Page 372
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2342 LARRY Q. SOLIS Bd. Res. No. 53 dtd. Sept. 8, 2006 31-Dec-08

Bd. Res. No. 84 dtd.


4929 LAUD BASARTE OLARTE PAEZ VASQUEZ & CO. Bd. Res. No. 233 dtd. Oct. 29, 2013 31-Dec-16 March 10, 2017 10-Mar-17 7-Apr-20
Br. Res. No. dtd. May 12,
4930 LAUREEN CAMILLE C. TORREGOSA 2017 12-May-17 19-Feb-20
Br. Res. No. 152 dtd. July
6204 LAVINO ZIPAGAN ADTANI 4, 2016 4-Jul-16 31-Dec-18
Br. Res. No.__ dtd. April
6913 LAWRENCE JOHN TUGNAO TORDECILLAS 10, 2017 10-Apr-17 30-Mar-20

Br. Res. No. 206 dtd.


6820 LAWRENCE ZYRIL DABALOS LIZARDO April 17, 2017 17-Apr-17 10-May-20
Bd. Res. No. 355 dtd.
0837 LAYLA RAZ NG Bd. Res. No. 219 dtd. Oct. 29, 2013 31-Dec-16 November 3, 2016 1-Jan-17 31-Dec-19
Bd. Res. No. 68 dtd.
0964 LAYUG, REAO AND ASSOCIATES Bd. Res. No. 238 dtd. Oct. 29, 2013 31-Dec-16 March 8, 2017 8-Mar-17 11-Oct-20

Bd. Res. No. 40 dtd. Feb.


1116 LEA DORIS C. VILLAR Bd. Res. No. 206 dtd. Oct. 29, 2013 31-Dec-16 9, 2017 9-Feb-17 23-Jul-20
Bd Res. No. 18 dtd. Jan.
3696 LEA F. NARANJO 21, 2008 21-Jan-08 31-Dec-10
Br. Res. No. dtd. May 12,
3697 LEA ILAGAN CONVENTO 2017 12-May-17 21-Oct-20

Bd. Res. No. 117 dtd.


4089 LEA S. RESULTAY May 29, 2008 29-May-08 31-Dec-10

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PREVIOUS ACCREDITATION APPROVAL
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Br. Res. No.__ dtd. April
4090 LEAH IGUIN DELA CRUZ 10, 2017 10-Apr-17 24-Aug-20

Bd. Res. No. 24 dtd. January 23, Bd. Res. No. 51 dtd. Feb.
5241 LEAH MONINA ALVAREZ DIVINAGRACIA 2013 31-Dec-15 18, 2016 18-Feb-16 31-Dec-18

Bd Res. No. 22 dtd. Feb.


3478 LEAH NOFIES DAILAN Bd Res. No. 46 dtd. Feb. 11, 2013 31-Dec-15 9, 2016 9-Feb-16 31-Dec-18

Br. Res. No. 07 dtd. Feb.


6020 LEAH P. BARTOLOME 9, 2016 9-Feb-16 31-Dec-18
Br. Res. No. 154 dtd. July
6221 LEAH SALAZAR MANALANG 4, 2016 4-Jul-16 31-Dec-18

Bd. Res. No. 34 dtd.


2173 LEAH SANTA MARIA BARCAS Bd. Res. No. 161 dtd. Dec. 21, 2010 31-Dec-13 March 3, 2015 3-Mar-15 31-Dec-17
Br. Res. No. 92 dtd. July
5803 LEAH TAGACA NAVARRO 8, 2015 8-Jul-15 31-Dec-17
Br. Res. No.__ dtd. April
5804 LEAN RANDO CAILING CAPINPUYAN 10, 2017 10-Apr-17 18-Oct-20
Bd. Res. No. 08 dtd. August 13, Bd. Res. No.____ dtd.
4266 LEANDRO BILLENA REMORIN, JR. 2014 31-Dec-16 April 10, 2017 10-Apr-17 8-Dec-20

Br. Res. No. 30 dtd. Feb.


6030 LEANDRO MAKAYAN LONTOK 9, 2016 9-Feb-16 31-Dec-18
Br. Res. No.__ dtd. April
6031 LEDA LICUP AGUILA 10, 2017 10-Apr-17 14-Feb-17
Bd. Res. No. 163 dtd.
4083 LEDESMA R. QUIAMCO Bd. Res. No. 116 dtd. May 29, 2008 31-Dec-10 Sept. 27, 2013 27-Sep-13 31-Dec-15

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LEDINELA C. DELA CRUZ ( Bd. Res. No. 1353 dtd. Sept. 25, Bd. Res. No. 324 dtd.
0942 Formerly: Ledinela S. Capuli) 2012 31-Dec-14 October 26, 2016 26-Oct-16 31-Dec-18
Bd Res. No. 78 dtd.
3661 LEDOVINO ARCALA MACAYAN Bd Res. No. 323 dtd. Dec. 27, 2013 31-Dec-16 March 10, 2017 10-Mar-17 14-Apr-20

0068 LEE, SEVILLA & CO. Bd. Res. 28 dtd. Feb 18, 2005 31-Dec-07

Bd. Res. No. 08 dtd. August 13, Bd. Res. No. ____ dtd.
4921 LEIDA VICENTE INACAY 2014 31-Dec-16 April 10, 2017 10-Apr-17 30-Jul-20
Bd Res. No. 55 dtd.
2842 LEILA V. FERRER Sept. 06, 2007 6-Sep-07 31-Dec-09

Bd. Res. No. 35 dtd. Mar.


4450 LEILANI D. CABADING 6, 2009 6-Mar-09 31-Dec-11

Bd. Res. No. 230 dtd.


3024 LEILANI LABRADOR GALVEZ Bd. Res. No. 161 dtd. Oct 22, 2012 31-Dec-15 Dec. 1, 2015 1-Jan-16 31-Dec-18
Bd. Res. No. 17 dtd. Jan.
2634 LEILANI S. TALAY 29, 2007 29-Jan-07 31-Dec-09
Bd. Res. No. 76 dtd.
0978 LELANI MARTINEZ SANCHEZ Bd. Res. No. 149 dtd. Sept. 9, 2013 31-Dec-16 March 10, 2017 10-Mar-17 11-Jun-20

Br. Res. No.__ dtd. April


6894 LEMUEL FLESTADO TIU 10, 2017 10-Apr-17 7-Apr-20
Br. Res. No. 85 dtd. July
5745 LEMUEL FRANCIS BILOG RELUCIO 8, 2015 8-Jul-15 31-Dec-17

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Bd Res. No. 225 dtd. December 28, Bd Res. No. 248 dtd.
3496 LENI VASQUEZ SAMANIEGO 2012 31-Dec-15 December 14, 2015 1-Jan-16 31-Dec-18
Br. Res. No. 82 dtd.
6720 LENIE T. LACAP-DOROMAL March 10, 2017 10-Mar-17 21-Dec-20

2231 LENNIE S. MAGNAYE Bd. Res. No. 40 dtd. May 30, 2006 31-Dec-08

Br. Res. No. 142 dtd.


6235 LENNIE SISON GOPEZ June 10, 2016 10-Jun-16 31-Dec-18
Bd. Res. No. 85 dtd. April
0600 LENY T. LAMPUTI Bd. Res. No. 50 dtd. June 7, 2004 31-Dec-06 15, 2008 15-Apr-08 31-Dec-10

Br. Res. No. 366 dtd.


6392 LEO ALVENN M. REBADOMIA November 10, 2016 10-Nov-16 31-Dec-18
Bd. Res. No. 57 dtd. March 28, Bd. Res. No. dtd. May
4917 LEO ANGELO TAALA PORMIDA 2011 31-Dec-13 12, 2017 12-May-17 27-Sep-20
Bd. Res. No. 25 dtd. Feb.
5446 LEO BARCINAS TESORERO Bd. Res. No. 299 dtd. Dec. 27, 2013 31-Dec-15 9, 2016 9-Feb-16 31-Dec-18
Br. Res. No.__ dtd. April
5447 LEO DOMINGUEZ PAROTINA 10, 2017 10-Apr-17 2-Feb-20

Bd. Res. No. 39(A) dtd.


1948 LEO GAMBOA ANGALA Bd. Res. No. 16 dtd. Feb. 20, 2012 31-Dec-14 March 4, 2015 4-Mar-15 31-Dec-17
Br. Res. No. 90 dtd. July
5783 LEO RHODELIO LIM AGBISIT 8, 2015 8-Jul-15 31-Dec-17

1038 LEODEGARIO N. BRUNIO, JR. Bd. Res. No. 36 dtd. Mar. 18, 2005 31-Dec-07

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Bd Res. No. 106 dtd.


3174 LEON M. ONGUE III Sept. 14, 2007 14-Sep-07 31-Dec-09

Bd. Res. No. 167 dtd. Sept. 27, Bd. Res. No. 20 dtd. Jan.
1479 LEONARDO ABANADOR ANYAYAHAN 2013 31-Dec-16 18, 2017 18-Jan-17 31-Dec-19
Bd. Res. No. 151 dtd.
2086 LEONARDO B. LOPEZ Bd. Res. No. 26 dtd. April 18, 2006 31-Dec-08 July 4, 2016 4-Jul-16 31-Dec-18

Bd. Res. No. 117 dtd.


0601 LEONARDO BUREROS CHEE Bd. Res. No. 66 dtd. April 2, 2008 31-Dec-10 Sept. 6, 2010 1-Jan-11 31-Dec-13

Bd. Res. No. 221 dtd. December 28, Bd. Res. No. 60 dtd. Feb.
2571 LEONARDO CHAVEZ JUMARANG 2012 31-Dec-15 19, 2016 19-Feb-16 31-Dec-18

Bd Res. No. 07 dtd.


3697 LEONARDO D. GAMIL Bd Res. No. 02 dtd. Feb. 8, 2011 31-Dec-13 August 13, 2014 13-Aug-14 31-Dec-16

Bd. Res. No. 09 dtd. Feb.


4993 LEONARDO ENARIO HO Bd. Res. No. 122 dtd. Dec. 26, 2011 31-Dec-13 2, 2015 2-Feb-15 31-Dec-17
Bd. Res. No. 75 dtd. July
4461 LEONARDO FLORES ALMERO Bd. Res. No. 34 dtd. Feb. 29, 2012 31-Dec-14 8, 2015 8-Jul-15 31-Dec-17
Bd. Res. No. 10 dtd. Jan
2430 LEONARDO G. MIRANDA, JR. Bd. Res. No. 57 dtd. April 17, 2009 31-Dec-11 8, 2013 8-Jan-13 31-Dec-15

Bd. Res. No. 117 dtd.


4090 LEONARDO G. TABALON May 29, 2008 29-May-08 31-Dec-10
Bd. Res. No. 49 dtd. March 28, Bd. Res. No. 81 dtd. July
2033 LEONARDO GUECO CUA 2012 31-Dec-14 8, 2015 8-Jul-15 31-Dec-17

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2232 LEONARDO J. RENDON Bd. Res. No. 40 dtd. May 30, 2006 31-Dec-08

1028 LEONARDO L. VILLANUEVA Bd. Res. No. 35 dtd. Mar. 18, 2005 31-Dec-07

Bd Res. No. 209 dtd. November 12, Bd Res. No. 48 dtd. Feb.
3415 LEONARDO PAMINTUAN LACSON 2012 31-Dec-15 17, 2016 17-Feb-16 31-Dec-18
Br. Res. No. 96 dtd. July
5835 LEONARDO PLACIENTE TABUENA 8, 2015 8-Jul-15 31-Dec-17

Br. Res. No. 16 dtd.


6578 LEONARDO SIBULO GUISIC, JR. January 18, 2017 18-Jan-17 31-Dec-19
Bd. Res. No. 93 dtd.
4777 LEONARDO SIMON CORNELIO June 8, 2010 8-Jun-10 31-Dec-12
Bd. Res. No. 44 dtd. March 28, Bd. Res. No. 39 dtd. Dec.
1930 LEONARDO TEODORO YABUT 2012 31-Dec-14 19, 2014 1-Jan-15 31-Dec-17
Bd. Res. No. 84 dtd.
1199 LEONARDO VICENTE AND ASSOCIATES Bd. Res. No. 233 dtd. Oct. 29, 2013 31-Dec-16 March 10, 2017 10-Mar-17 24-Nov-20

Bd. Res. No. 05 dtd. Jan.


4878 LEONCIA C. SAN ANDRES Bd. Res. No. 270 dtd. Dec. 18, 2013 31-Dec-16 18, 2017 18-Jan-17 31-Dec-19

Bd. Res. No. ___ dtd.


4356 LEONCIA I. MILLANAR Bd. Res. No. 23 dtd. Feb. 20, 2012 31-Dec-14 April 10, 2017 10-Apr-17 14-Mar-20
Bd Res. No. 165 dtd.
3331 LEONCIA SEROHIJOS LASPIAS Bd Res. No. 108 dtd. June 4, 2013 31-Dec-16 April 7, 2017 7-Apr-17 22-Sep-20

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LEONG, ERALINO AND DEGALA ( Formerly: Bd Res. No. 319 dtd.


3464 LEONG, ERALINO ACUNA DEGALA & CO.) Bd Res. No. 73 dtd. March 6, 2013 31-Dec-15 October 26, 2016 26-Oct-16 31-Dec-18

Bd. Res. No. 52 dtd. Dec.


2193 LEONILA A. MAGDARAOG Bd. Res. No. 27 dtd. Feb. 20, 2012 31-Dec-14 29, 2014 1-Jan-15 31-Dec-17

Bd. Res. No. 43 dtd. Feb.


4253 LEONILA B. ACOSTA Bd. Res. No. 217 dtd. Oct. 29, 2013 31-Dec-16 9, 2017 9-Feb-17 28-Dec-20
Bd Res. No. 67 dtd. Sept.
2946 LEONILA C. ANICETE 06, 2007 6-Sep-07 31-Dec-09
Bd. Res. No. 41 dtd. Mar.
2736 LEONILA S. JAVIER 2, 2007 2-Mar-07 31-Dec-09

2017 LEONILA S. NICOLAS Bd. Res. No. 20 dtd. April 18, 2006 31-Dec-08

Br. Res. No. 139 dtd.


5909 LEONILO ABITONA CELECIOS August 14, 2015 14-Aug-15 31-Dec-17

Bd. Res. No. 113 dtd.


4067 LEONISA LAPIA CHAN May 21, 2008 21-May-08 31-Dec-10

Bd. Res. No. 134 dtd. Sept. 26, Bd. Res. No. 43 dtd. Mar.
0730 LEONITO GORGONIO GARCIANO 2007 31-Dec-09 23, 2010 23-Mar-10 31-Dec-12

Bd Res. No. 61 dtd. Feb.


2912 LEONOR BASILAN RIVERA Bd Res. No. 49 dtd. Feb. 11, 2013 31-Dec-15 19, 2016 19-Feb-16 31-Dec-18

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Bd. Res. No. 95 dtd. June
3889 LEONOR C. ANZURES Bd. Res. No. 63 dtd. April 2, 2008 31-Dec-10 8, 2010 1-Jan-11 31-Dec-13

Bd. Res. No. 91 dtd. April


4002 LEONORA B. ALCARTADO 17, 2008 17-Apr-08 31-Dec-10

Bd. Res. No. 120 dtd.


0486 LEONORA FERNANDEZ BORRES Bd. Res. No. 179 dtd. Oct. 22, 2012 31-Dec-15 May 17, 2016 17-May-16 31-Dec-18
Bd. Res. No. ___ dtd.
1809 LEONORA LEOP JALUAGUE Bd. Res. No. 311 dtd. Dec. 27, 2013 31-Dec-16 April 10, 2017 10-Apr-17 27-May-20
Bd. Res. No. 142 dtd.
4179 LEONORA M. LIM July 18, 2008 18-Jul-08 31-Dec-10

1029 LEONORA S. MANUEL Bd. Res. No. 35 dtd. Mar. 18, 2005 31-Dec-07
Bd. Res. No. 138 dtd.
2895 LEONORA S. PAULINO Bd Res. No. 61 dtd. Sept. 06, 2007 31-Dec-09 Oct. 27, 2009 1-Jan-10 31-Dec-12

Bd. Res. No. 217 dtd.


1923 LEOPOLDO A. VALDEZ Bd. Res. No. 78 dtd. June 21, 2012 31-Dec-14 April 20, 2017 20-Apr-17 20-Aug-20

Br. Res.No. 45 dtd. Dec.


5603 LEOPOLDO ACEVEDA DELA CRUZ 29, 2014 29-Dec-14 31-Dec-16

0045 LEOPOLDO B. SALOMA Bd. Res. No. 17 dtd. June 15, 2001 31-Dec-03

Bd. Res. No. 10 dtd. Jan.


0976 LEOPOLDO CABUG BECOY Bd. Res. No. 192 dtd. Oct. 29, 2013 31-Dec-16 18, 2017 18-Jan-17 31-Dec-19

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Bd. Res. No. 95 dtd. May


0155 LEOPOLDO G. HUANG Bd. Res. No. 03 dtd. Jan 4, 2005 31-Dec-07 12, 2008 12-May-08 31-Dec-10

Bd. Res. No. 132 dtd.


2233 LEOPOLDO RAFANAN PACHO Bd. Res. No. 60 dtd. April 26, 2012 31-Dec-14 June 7, 2016 7-Jun-16 31-Dec-18

Bd. Res. No. 96 dtd. August 13, Bd. Res. No. 35 dtd.
5105 LEOVIGILDA REYES ALCASID 2012 31-Dec-14 December 19, 2014 1-Jan-15 31-Dec-17

Bd Res. No. 240 dtd.


2811 LERMA DELOS REYES LA PLANTE Bd Res. No. 107 dtd. June 4, 2013 31-Dec-15 Dec. 4, 2015 1-Jan-16 31-Dec-18

Bd Res. No. ___ dtd.


3670 LERMA LAURA ABABAO Bd Res. No. 201 dtd. Oct. 29, 2013 31-Dec-16 April 10, 2017 10-Apr-17 4-Jan-20

Bd. Res. No. 199 dtd.


2679 LERMA M. BULAN Bd. Res. No. 33 dtd. Jan. 23, 2013 31-Dec-15 November 2, 2015 1-Jan-16 31-Dec-18

Bd. Res. No. 80 dtd. April


0994 LERMA T. URSUA BD. Res. No. 132 dtd. July 18, 2008 31-Dec-09 14, 2010 1-Jan-11 31-Dec-13

Br. Res. No.__ dtd. April


6846 LERMA TUAZON VALDEZ 10, 2017 10-Apr-17 16-Sep-20
Bd. Res. No. 75 dtd. April
1436 LERNA A. LUGA Bd. Res. No. 64 dtd. May 27, 2005 31-Dec-07 10, 2008 10-Apr-08 31-Dec-10

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Br. Res. No. 140 dtd.


5916 LESLEY ANGELI RENTUZA ARANDA August 14, 2015 14-Aug-15 31-Dec-17
Br. Res. No. 101 dtd. July
5852 LESLEY ANN MAGANA JIMENEZ 14, 2015 8-Jul-15 31-Dec-17
Br. Res. No. 318 dtd.
6351 LESLIE ANN CALO GALANO October 26, 2016 26-Oct-16 31-Dec-18

Br. Res. No. 175 dtd.


5959 LESLIE MARQUEZ CAFIRMA October 13, 2015 13-Oct-15 31-Dec-17

Bd. Res. No. 121 dtd.


1401 LESLIE UY BEJEMINO Bd. Res. No. 62 dtd. May 27, 2005 31-Dec-07 July 24, 2015 24-Jul-15 31-Dec-17

Bd. Res. No. 254 dtd.


5411 LESTER LAURENCE SALVADOR BAGUEC Dec. 9, 2013 9-Dec-13 31-Dec-15
Br. Res. No. 203 dtd.
6810 LESTER MAXIMILIAN TAN NG April 17, 2017 17-Apr-17 31-Aug-20

Br. Res. No. 30 dtd. Feb.


6031 LETECIA PILAPIL ARELLANO 9, 2016 9-Feb-16 31-Dec-18
LETICIA CHU NICANOR (Formerly: Leticia C. Bd. Res. No. 07 dtd. August 13, Bd. Res. No. 368 dtd.
0995 Chu) 2014 31-Dec-16 November 17, 2016 1-Jan-17 31-Dec-19

Bd. Res. No. 40(A) dtd.


4558 LETICIA BUELVA BONGAT Bd. Res. No. 162 dtd. Oct. 22, 2012 31-Dec-14 March 4, 2015 4-Mar-15 31-Dec-17

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Bd Res. No. 107 dtd.


3001 LETICIA E. QUERQUEZ Bd Res. No. 82 dtd. Sept. 11, 2007 31-Dec-09 April 12, 2016 12-Apr-16 31-Dec-18
Bd. Res. No. 271 dtd.
1991 LETICIA LEE ONG Bd. Res. No. 06 dtd. Feb. 8, 2012 31-Dec-14 Dec. 28, 2015 28-Dec-15 31-Dec-17

Bd. Res. No. 356 dtd.


0851 LETICIA LIM YU Bd. Res. No. 189 dtd. Oct. 29, 2013 31-Dec-16 November 3, 2016 1-Jan-17 31-Dec-19
Br. Res. No. 139 dtd.
6767 LETICIA P. VILLA March 28, 2017 28-Mar-17 21-Oct-20
Bd. Res. No. 91 dtd. April
4003 LETICIA R. DELOS SANTOS 17, 2008 17-Apr-08 31-Dec-10
Bd. Res. No. 30 dtd.
1342 LETICIA S. RAPAS Bd. Res. No. 101 dtd. Oct. 21, 2011 31-Dec-14 December 19, 2014 1-Jan-15 31-Dec-17
Br. Res. No. 89 dtd. July
5777 LEVI LAZARENO EUGENIO 8, 2015 8-Jul-15 31-Dec-17
Bd. Res. No. 429 dtd.
4967 LEYNES OLIVEROS & ASSOCIATES Bd. Res. No. 238 dtd. Oct. 29, 2013 31-Dec-16 Dec. 14, 2016 1-Jan-17 31-Dec-19

Br. Res. No. dtd. May 12,


4968 LHYRIC C. GOMEZ 2017 12-May-17 20-Aug-20

Bd. Res. No. 04 dtd. August 13, Bd. Res. No. 11 dtd. Jan.
0953 LIBERATO T. REYES & ASSOCIATES 2014 31-Dec-16 18, 2017 18-Jan-17 31-Dec-19 Accreditation cancelled.
Bd. Res. No. 113 dtd. Formed Partnership:
2145 LIBERTY F. ARMIJO Bd. Res. No. 07 dtd. Jan 26, 2009 31-Dec-11 Nov. 16, 2011 1-Jan-12 31-Dec-14 Armijo & Co. (BR No. 56
Bd. Res. No. 66 dtd.
4122 LIBRADA BALANGUE OBIANO Bd. Res. No. 214 dtd. Oct. 29, 2013 31-Dec-16 March 8, 2017 8-Mar-17 20-Jul-20

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0897 LICIO J. SALAS Bd. Res. No. 103 dtd. May 12, 2008 31-Dec-10 Bd. Res. No. 23 dtd. 25-Feb-11 31-Dec-13

Bd. Res. No. 49 dtd. Jan.


1325 LICUAN LICUAN & ASSOCIATES Bd. Res. No. 54 dtd. Apr. 18, 2005 31-Dec-07 28, 2008 28-Jan-08 31-Dec-10

Bd. Res. No. 82 dtd. August 13, Bd. Res. No. 24 dtd. Feb.
4462 LIEZEL BARDOS BRETAA 2012 31-Dec-14 4, 2015 4-Feb-15 31-Dec-17

Br. Res. No. 281 dtd.


6316 LIEZEL GONZALES DY September 28, 2016 28-Sep-16 31-Dec-18

Br. Res. No. dtd. May 12,


6317 LIEZEL PAGLINAWAN DOLOTALLAS 2017 12-May-17 1-Mar-20
Br. Res. No. 96 dtd. July
5836 LIEZL ENTRATA PANGAN 8, 2015 8-Jul-15 31-Dec-17

Br. Res. No. 108 dtd. Apr.


6141 LIEZLE LABRENTO LASAN 12, 2016 12-Apr-16 31-Dec-18

0632 LIGAYA A. MAMARIL Bd. Res. No. 51 dtd. June 7, 2004 31-Dec-06

Bd. Res. No. 83 dtd. Oct.


1169 LIGAYA E. REMPILLO Bd. Res. No. 154 dtd. Sept. 5, 2008 31-Dec-10 11, 2011 11-Oct-11 31-Dec-13
Bd Res. No. 09 dtd. Feb.
3009 LIGAYA FORTIN CHUA Bd Res. No. 61 dtd. April 26, 2012 31-Dec-14 2, 2015 2-Feb-15 31-Dec-17

Bd. Res. No. ___ dtd.


2381 LIGAYA M. MALABANAN Bd. Res. No. 335 dtd. Dec. 27, 2013 31-Dec-15 April 10, 2017 10-Apr-17 12-Apr-20

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Bd. Res. No. 38 dtd. Feb.


5038 LIGAYA PABLO DUMALUS 29, 2012 29-Feb-12 31-Dec-14
Br. Res. No. 367 dtd.
6401 LILIA ANGALA LAVA November 10, 2016 10-Nov-16 31-Dec-18
Br. Res. No. dtd. May 12,
6402 LILIA BAUI-GUTIERREZ 2017 12-May-17 18-Dec-20

Bd Res. No. ____ dtd.


3655 LILIA DELA CRUZ FRANCISCO Bd Res. No. 339 dtd. Dec. 27, 2013 31-Dec-16 April 10, 2017 10-Apr-17 12-Feb-20

Bd. Res. No. 04 dtd. February 8, Bd. Res. No. 107 dtd.
4162 LILIA ROMERO BAES 2012 31-Dec-14 July 14, 2015 14-Jul-15 31-Dec-17

2351 LILIAN C. BRAZA GARCIA Bd. Res. No. 54 dtd. Sept. 8, 2006 31-Dec-08

1014 LILIAN D. SILUBRICO Bd. Res. No. 33 dtd. Feb. 22, 2005 31-Dec-07

Bd. Res. No. 03 dtd.


4857 LILIAN DE LEON CHECA February 8, 2011 8-Feb-11 31-Dec-13
Br. Res. No. 140 dtd.
5914 LILIAN I. DE VERA August 14, 2015 14-Aug-15 31-Dec-17

0602 LILIBETH B. JANDUG Bd. Res. No. 50 dtd. June 7, 2004 31-Dec-06

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Bd. Res. No. 144 dtd. Sept. 25, Bd. Res. No. 249 dtd.
0400 LILIBETH C. CABABAT 2012 31-Dec-15 Dec. 14, 2015 1-Jan-16 31-Dec-18
Br. Res. No. 92 dtd. July
5805 LILIBETH CATAJAN ESPINELLI 8, 2015 8-Jul-15 31-Dec-17
Bd. Res. No. 40 dtd. Mar.
2729 LILIBETH D. GABUTERO 2, 2007 2-Mar-07 31-Dec-09
Bd. Res. No. 134 dtd.
2754 LILIBETH F. RAMOS Bd Res. No. 44 dtd. Aug. 31, 2007 31-Dec-09 Oct. 27, 2009 1-Jan-10 31-Dec-12
CANCELLED - Partner of
Ramon F. Garcia &
Bd. Res. No. 113 dtd. Company under Board Ares.
5316 LILIBETH I. SAMONTE June 4, 2013 4-Jun-13 31-Dec-15 10 dated August 13, 2014

Bd. Res. No.80 dtd.


0943 LILIBETH ILAGAN ANDAYA Bd. Res. No.196 dtd. Oct. 29, 2013 31-Dec-16 March 10, 2017 10-Mar-17 7-Mar-20
Bd. Res. No. 110 dtd.
2830 LILIBETH L. IGUICO Bd Res. No. 29 dtd. Jan. 23, 2013 31-Dec-15 Apr. 15, 2016 15-Apr-16 31-Dec-18
Br. Res. No. 169 dtd.
5948 LILIBETH M. PUNO September 21, 2015 21-Sep-15 31-Dec-17
Bd. Res. No. 123 dtd.
5400 LILIBETH P. TABAAG Bd. Res. No. 186 dtd. Oct. 29, 2013 31-Dec-15 May 23, 2016 23-May-16 31-Dec-18 Cancelled effective May
Bd. Res. No. 22 dtd. Jan. 5, 2009. Partner of
2668 LILIBETH P. TINDOY 31, 2007 31-Jan-07 31-Dec-09 Pocular, Aguilar, Tindoy,

Bd. Res. No. 205 dtd.


5373 LILIBETH RIVERA PEREIRA Bd. Res. No. 178 dtd. Oct. 29, 2013 31-Dec-15 November 2, 2015 1-Jan-16 31-Dec-18

Bd. Res. No. 52 dtd.Feb.


3850 LILIBETH S. DUGAY 01, 2008 1-Feb-08 31-Dec-10

1961 LILIBETH S. MACATANGAY Bd. Res. No. 15 dtd. Mar. 3, 2006 31-Dec-08

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Bd Res. No. 72 dtd. Mar.
3595 LILIBETH T. MACOMB Bd Res. No. 191 dtd. Nov. 8, 2007 31-Dec-09 26, 2010 26-Mar-10 31-Dec-12
Bd. Res. No. 52 dtd. Dec
2305 LILY CHU SOLAYAO Bd. Res. No. 118 dtd. Dec 22, 2011 31-Dec-14 29, 2014 1-Jan-15 31-Dec-17
Bd. Res. No. 270 dtd.
5304 LILY MARILYN E. PASCUA Bd. Res. No. 92 dtd. April 16, 2013 31-Dec-15 Dec. 28, 2015 1-Jan-16 31-Dec-18

2235 LILY ANNE M. DE LA PAZ Bd. Res. No. 40 dtd. May 30, 2006 31-Dec-08

0957 LILY D. ARIAS Bd. Res. No. 28 dtd. Feb. 18, 2005 31-Dec-07
Bd. Res. No. 83 dtd. August 13, Bd. Res. No. 156 dtd.
0371 LILY DELMO VIRAY 2012 31-Dec-15 August 24, 2015 1-Jan-16 31-Dec-18
Bd. Res. No. 324 dtd.
2234 LILY FUSINGAN MORTELL Bd. Res. No. 52 dtd. Feb. 11, 2013 31-Dec-15 October 26, 2016 26-Oct-16 31-Dec-18
Bd. Res. No. dtd. May
0852 LILY R. YANG Bd. Res. No. 195 dtd. Oct. 31, 2013 31-Dec-16 12, 2017 12-May-17 16-Sep-20
Bd. Res. No. 80 dtd.
1149 LILY WONG DENILA Bd. Res. No. 274 dtd. Dec. 18, 2013 31-Dec-16 March 10, 2017 10-Mar-17 3-Oct-20

Bd. Res. No. dtd. May


1512 LIN LAY CHUA Bd. Res. No. 311 dtd. Dec. 27, 2013 31-Dec-16 12, 2017 12-May-17 6-Jun-20

1810 LINA F. FARROFO Bd. Res. No. 125 dtd. Dec. 28, 2005 31-Dec-07
Bd Res. No. 225 dtd. December 28, Bd Res. No. 272 dtd.
2812 LINA M. STA. MARIA 2012 31-Dec-15 December 28, 2015 1-Jan-16 31-Dec-18

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PREVIOUS ACCREDITATION APPROVAL
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Br. Res. No. 18 dtd.


5647 LINA MARIE LAXA RICAFORT February 2, 2015 2-Feb-15 31-Dec-17

Br. Res. No. dtd. May 12,


5648 LINA RODRIGUEZ MACARAIG 2017 12-May-17 22-Apr-20
Bd. Res. No. 48 dtd. Feb.
5478 LINA SIABABA ALAGON Bd. Res. No. 326 dtd. Dec. 27, 2013 31-Dec-15 17, 2016 17-Feb-16 31-Dec-18
Bd. Res. No. 66 dtd. July
1150 LINDA ABERO FUNTANILLA Bd. Res. No. 14 dtd. Feb. 20, 2012 31-Dec-14 8, 2015 8-Jul-15 31-Dec-17

2132 LINDA BUMAGAT MONDIGO Bd. Res. No. 29 dtd. April 20, 2006 31-Dec-08

0414 LINDA L. CHAN Bd. Res. 22 dtd. Feb.11, 2004 31-Dec-06


Bd. Res. No. 18 dtd. Jan.
2645 LINDA S. ORTIZ 29, 2007 29-Jan-07 31-Dec-09
Br. Res. No. 348 dtd.
6366 LINDABIE REOCALES QUINA November 3, 2016 3-Nov-16 31-Dec-18

Bd. Res. No. dtd. May


4985 LINOFEL MIRASOL DE DIOS Bd. Res. No. 188 dtd. Oct. 29, 2013 31-Dec-16 12, 2017 12-May-17 24-May-20

Bd. Res. No. 04 dtd. Jan.


2408 LIRNA P. TIATCO Bd. Res. No. 61 dtd. Sept. 12, 2006 31-Dec-08 26, 2009 26-Jan-09 31-Dec-11

Br. Res. No. 409 dtd.


6496 LISA MENDOZA CANTERA November 24, 2016 24-Nov-16 31-Dec-18

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Bd Res. No. 264 dtd.
3370 LITA L. MARCOS Bd Res. No. 144 dtd. Sept. 25, 2012 31-Dec-15 Sept. 23, 2016 23-Sep-16 31-Dec-18

Bd. Res. No.___ dtd.


5029 LITA N. DIASNES Bd. Res. No. 30 dtd. Feb. 20, 2012 31-Dec-14 April 10, 2017 10-Apr-17 2-Mar-20

Bd. Res. No. 20 dtd. Jan.


1343 LITO CAILING CRUZADO Bd. Res. No. 225 dtd. Oct. 29, 2013 31-Dec-16 18, 2017 18-Jan-17 31-Dec-19

Br. Res. No. 445 dtd.


6530 LITO MARTINEZ INGATAN December 14, 2016 14-Dec-16 31-Dec-18
Br. Res. No. 244 dtd.
6302 LITO SALAZAR SAN SEBASTIAN August 25, 2016 25-Aug-16 31-Dec-18
Br. Res. No. 101 dtd. July
5853 LIVINY ORDIZ MANALO 14, 2015 8-Jul-15 31-Dec-17

Bd. Res. No. 419 dtd.


3743 LIWANAG AMAN CABINIAN Bd. Res. No. 52 dtd. Dec. 29, 2014 31-Dec-16 November 24, 2016 1-Jan-17 31-Dec-19

Bd. Res. No. 124 dtd.


2896 LIWAYWAY G. ABA Bd Res. No. 61 dtd. Sept. 06, 2007 31-Dec-09 Oct. 26, 2009 1-Jan-10 31-Dec-12
Bd. Res. No. 62 dtd. April
0358 LIWAYWAY M. MARAVILLA Bd. Res. 05 dtd. Feb. 9, 2004 31-Dec-06 2, 2008 2-Apr-08 31-Dec-10

Bd. Res. No. 115 dtd.


1015 LIWAYWAY N. VIDAL Bd. Res. No. 134 dtd. July 18, 2008 31-Dec-10 Sept. 6, 2010 1-Jan-11 31-Dec-13
Br. Res. No. dtd. May 12,
1016 LIWLIWA P. SANTOS 2017 12-May-17 10-Jan-20

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1513 LIZA B. GIRAY Bd. Res. No. 82 dtd. July 5, 2005 31-Dec-07
Bd. Res. No. dtd. May 12,
0046 LIZA B. PATANO Bd. Res. No. 17 dtd. June 15, 2001 31-Dec-03 2017 12-May-17 1-Mar-20

Br. Res. No. 126 dtd.


6745 LIZA C. HERNANDEZ March 17, 2017 17-Mar-17 18-Sep-20

Bd Res. No. 95 dtd. April


2831 LIZA KO ARAGON ( Formerly: LIZA DIYCO KO) Bd Res. No. 54 dtd. Feb. 11, 2013 31-Dec-15 12, 2016 12-Apr-16 31-Dec-18
Br. Res. No. 366 dtd.
6395 LIZA MARGALLO BARES November 10, 2016 10-Nov-16 31-Dec-18

Br. Res. No. dtd. May 12,


6396 LIZA SALANAP JINGCO 2017 12-May-17 19-Dec-20
Bd. Res. No. 65 dtd.
2685 LIZA V. UMALI Bd. Res. No. 190 dtd. Oct. 29, 2013 31-Dec-16 March 2, 2017 2-Mar-17 21-Dec-20
Bd Res. No. 130 dtd. Sept. 26, Bd Res. No. 39 dtd. Dec.
3285 LIZABETH JAMEN DAGACDAC 2007 31-Dec-09 19, 2014 19-Dec-14 31-Dec-16

Bd. Res. No. 64 dtd. April


3897 LIZARINA B. DUMLAO 2, 2008 2-Apr-08 31-Dec-10

Bd Res. No. 87 dtd. Mar.


3630 LIZETTE YOLANGCO ALBOLERAS Bd Res. No. 106 dtd. June 4, 2013 31-Dec-15 31, 2016 31-Mar-16 31-Dec-18

Bd. Res. No. 23 dtd. January 23, Bd. Res. No. 187 dtd.
5237 LLANE GRACE ROLDAN DIVINAGRACIA 2013 31-Dec-15 Oct. 14, 2015 1-Jan-16 31-Dec-18

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Br. Res. No.__ dtd. April
5238 LLENALYN CADIGAL FILOTEO 10, 2017 10-Apr-17 10-Sep-20
LLIM, LIM & CO. Formerly: Bd. Res. No. __ dtd. April
2710 LLIM, PONCIANO & CO. Bd. Res. No. 87 dtd. April 30, 2010 31-Dec-12 10, 2017 10-Apr-17 9-Feb-20
Br. Res. No. dtd. May 12,
2711 LODELA PEDIGAN MAIBO 2017 12-May-17 9-Jun-20

Br. Res. No.__ dtd. April


2712 LOED BAGHARI DIONES 10, 2017 10-Apr-17 14-Nov-20

1206 LOIDA B. DOMINGO Bd. Res. No. 47 dtd. Apr. 12, 2005 31-Dec-07

Bd. Res. No. 22 dtd. Feb.


0381 LOIDA C. GESTA Bd. Res. No. 28 dtd. Jan. 23, 2013 31-Dec-15 9, 2016 9-Feb-16 31-Dec-18

Bd Res. No. 07 dtd. Jan.


3662 LOIDA DE LEON CRUZ Bd Res. No. 274 dtd. Dec. 18, 2013 31-Dec-16 18, 2017 18-Jan-17 31-Dec-19

1187 LOIDA DELA CRUZ - SALAS Bd. Res. No. 45 dtd. Apr. 12, 2005 31-Dec-07
Br. Res. No. 125 dtd.
6734 LOIDA GARCIA BIALNO March 17, 2017 17-Mar-17 15-Jul-20
Bd. Res. No. 17 dtd. Feb.
2267 LOIDA INTAL - FLORES Bd. Res. No. 81 dtd. July 15, 2009 31-Dec-11 2, 2015 2-Feb-15 31-Dec-17

Bd. Res. No. ___dtd.


3872 LOIDA LOPEZ CARDENAS Bd. Res. No. 60 dtd.Mar. 18, 2008 31-Dec-10 April 10, 2017 10-Apr-17 18-Aug-20

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Bd. Res. No. dtd. May
1016 LOIDA N. SADIANG - ABAY Bd. Res. No. 146 dtd. Sept. 9, 2013 31-Dec-16 12, 2017 12-May-17 26-Aug-20

Bd Res. No. 161 dtd. Oct.


3461 LOIDA O. MAGNO 8, 2007 8-Oct-07 31-Dec-09
Br. Res. No.__ dtd. April
3462 LOIDA R. GASCON 10, 2017 10-Apr-17 16-Aug-20
Bd. Res. No. 33 dtd. Jan.
1437 LOIDA R. PAGBA Bd. Res. No. 64 dtd. May 27, 2005 31-Dec-07 28, 2008 28-Jan-08 31-Dec-10

Bd. Res. No. 52 dtd. Dec.


1480 LOIDA VILLOTA LIM Bd. Res. No. 29 dtd. Feb. 20, 2012 31-Dec-14 19, 2014 1-Jan-15 31-Dec-17
Bd. Res. No. 142 dtd.
3982 LOIDA ZULUETA LALONGISIP Bd. Res. No. 86 dtd. April 15, 2008 31-Dec-10 March 28, 2017 28-Mar-17 23-Aug-20

Bd. Res. No. 196 dtd.


1844 LOLITA A. MAGBOO Bd. Res. No. 139 dtd. Dec. 2, 2010 31-Dec-13 Oct. 29, 2013 1-Jan-14 31-Dec-16

Bd. Res. No. dtd. May


4825 LOLITA C. EVANGELISTA Bd. Res. No. 135 dtd. Dec. 2, 2010 31-Dec-12 12, 2017 12-May-17 23-Dec-20
Bd. Res. No. 77 dtd. Oct.
4326 LOLITA CASIPIT BONILLA Bd. Res. No. 09 dtd. Jan 30, 2009 31-Dec-11 7, 2011 1-Jan-12 31-Dec-14
Bd. Res. No. 249 dtd.
0428 LOLITA CHIONG PO Bd. Res. No. 10 dtd. Jan. 8, 2013 31-Dec-15 Dec. 14, 2015 1-Jan-16 31-Dec-18
Bd. Res. No. 34 dtd.
4638 LOLITA CHUA CHING Bd. Res. No. 18 dtd. Feb. 20, 2012 31-Dec-14 March 31, 2015 3-Mar-15 31-Dec-17

1170 LOLITA D. DACANAY Bd. Res. No. 44 dtd. Apr. 12, 2005 31-Dec-07

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Bd. Res. No. 121 dtd. August 28, Bd. Res. No. 368 dtd.
1330 LOLITA DELA CRUZ COLANDOG 2013 31-Dec-16 November 17, 2016 1-Jan-17 31-Dec-19
Bd. Res. No. 39 dtd. Mar.
4471 LOLITA DIVINA PUJOL 6, 2009 6-Mar-09 31-Dec-11

Bd. Res. No. 79 dtd.


1382 LOLITA MOJICA HERNANDEZ Bd. Res. No. 211 dtd. Oct. 29, 2013 31-Dec-16 March 10, 2017 10-Mar-17 28-Mar-20

Bd. Res. No. 26 dtd. Feb.


2174 LOLITA OCAMPO-LOPEZ Bd. Res. No. 53 dtd. Feb. 11, 2013 31-Dec-15 9, 2016 9-Feb-16 31-Dec-18

Bd Res. No. 191 dtd.


3596 LOLITA SANTOS CATADA Nov. 8, 2007 8-Nov-07 31-Dec-09

Br. Res. No. dtd. May 12,


3597 LOLITA VILLACORA ESTOCADO 2017 12-May-17 19-Jul-20

1756 LOLITA Y. PEAK - YULO Bd. Res. No. 115 dtd. Nov. 8, 2005 31-Dec-07

Br. Res. No. 34 dtd.


5675 LOLITO CINCO NGOHO March 3, 2015 3-Mar-15 31-Dec-17

Bd. Res. No. 155 dtd. Sept. 27, Bd. Res. No. 417 dtd.
1080 LOLY N. UY 2013 31-Dec-16 November 24, 2016 1-Jan-17 31-Dec-19

Br. Res. No. 162 dtd.


6774 LONELY ARAEZ BAUTISTA March 28, 2017 28-Mar-17 26-May-20

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1207 LOPE E. DAPUN Bd. Res. No. 47 dtd. Apr. 12, 2005 31-Dec-07

Br. Res. No. 329 dtd.


6358 LOPE LARANJO BATO & CO. November 3, 2016 3-Nov-16 31-Dec-18

Bd. Res. No. 110 dtd. Sept. 12, Bd. Res. No. 157 dtd.
1394 LOPEZ & CO. 2012 31-Dec-15 August 24, 2015 1-Jan-16 31-Dec-18

Br. Res. No. 281 dtd.


6315 LORA LIE GANITANO GARCIA September 28, 2016 28-Sep-16 31-Dec-18

Bd. Res. No. 80 dtd.


4327 LOREBETTE GARRIDO GRANDEA Bd. Res. No. 09 dtd. Jan 30, 2009 31-Dec-11 March 10, 2017 10-Mar-17 8-Oct-20

Br. Res. No. 142 dtd.


6236 LORELEAN BABON GO June 10, 2016 10-Jun-16 31-Dec-18

Bd. Res. No. 76 dtd. July


2306 LORELEI CASTELO RAMIREZ Bd. Res. No. 109 dtd. Nov 8, 2011 31-Dec-14 8, 2015 8-Jul-15 31-Dec-17

Bd. Res. No. 204 dtd.


4246 LORELEI TORRES CAROZ Bd. Res. No. 190 dtd. Oct. 29, 2013 31-Dec-16 August 12, 2016 1-Jan-17 31-Dec-19

Br. Res. No.__ dtd. April


6924 LORELIE B. FIGAROLA 10, 2017 10-Apr-17 28-Aug-20

Br. Res. No. 239 dtd.


6270 LORELIE C. MAGBANUA-VILLEGAS August 23, 2016 23-Aug-16 31-Dec-18

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LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
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Br. Res. No. 32 dtd. Feb.


6045 LORELIE SOLANERO SEE 9, 2016 9-Feb-16 31-Dec-18

Bd Res. No. 96 dtd. Sept.


3110 LORENA A. JACOBO 11, 2007 11-Sep-07 31-Dec-09

Bd. Res. No. 193 dtd.


1171 LORENA DUYO - LOSAES Bd. Res. No. 153 dtd. Dec. 21, 2010 31-Dec-13 Oct. 29, 2013 1-Jan-14 31-Dec-16

Bd. Res. No. 60 dtd. April


4482 LORENA J. AQUINO 17, 2009 17-Apr-09 31-Dec-11

Bd Res. No. 88 dtd. Mar.


4663 LORENZA BAUTISTA CAMUS Bd. Res. No. 195 dtd. Oct. 24, 2012 31-Dec-15 31, 2016 31-Mar-16 31-Dec-18

Bd. Res. No. 417 dtd.


4973 LORENZA DE GALA BURGOS Bd. Res. No. 266 dtd. Dec. 9, 2013 31-Dec-16 November 24, 2016 1-Jan-17 31-Dec-19

Bd Res. No. 08 dtd. Feb.


3144 LORENZO BAGUISI CABILI Bd Res. No. 12 dtd. Jan. 8, 2013 31-Dec-15 9, 2016 9-Feb-16 31-Dec-18

Bd. Res. No. 41 dtd. Dec.


2534 LORENZO CULABAN MEDIONA, JR. Bd. Res. No. 96 dtd. Oct. 19, 2011 31-Dec-14 19, 2014 1-Jan-15 31-Dec-17

Bd. Res. No. 32 dtd. Mar.


2699 LORENZO G. ACOMPAADO 2, 2007 2-Mar-07 31-Dec-09

Bd. Res. No. 60 dtd. Dec.


4572 LORENZO LOPEZ VITO LITONJUA Bd. Res. No. 22 dtd. Feb. 20, 2012 31-Dec-14 29, 2014 1-Jan-15 31-Dec-17

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Bd. Res. No. 22 dtd. Mar.


4380 LORENZO P. LAGRIMAS, JR. 4, 2009 4-Mar-09 31-Dec-11

Bd. Res. No 303 dtd. Oct.


0057 LORENZO-GOMEZ & CO. Bd. Res. No 50 dtd. Feb. 11, 2013 31-Dec-15 10, 2016 10-Oct-16 31-Dec-18

0817 LORETA B. TEJADA Bd. Res. No. 114 dtd. Oct. 25, 2004 31-Dec-06

Bd. Res. No. 95 dtd. June


2315 LORETA C. SUMALDE Bd. Res. No. 51 dtd. Sept. 5, 2006 31-Dec-08 8, 2010 8-Jun-10 31-Dec-12

0800 LORETA M. PAGALILAWAN Bd. Res. No. 111 dtd. Oct. 21, 2004 31-Dec-06

Bd. Res. No. 31 dtd. May 24,


0183 LORETO B. CANDAROMA 2002 31-Dec-04

Bd Res. No. 97 dtd. August 13, Bd Res. No. 121 dtd. July
3566 LORETO GIMPAYA CARPIO 2012 31-Dec-15 24, 2015 1-Jan-16 31-Dec-18

Bd. Res. No. 40(A) dtd.


5504 LORETO PURA CATADMAN, JR. Bd. Res. No. 357 dtd. Dec. 27, 2013 31-Dec-15 March 4, 2015 1-Jan-16 31-Dec-18

Bd. Res. No. 419 dtd.


0323 LORETO USON VICTORIA Bd. Res. No. 97 dtd. Sept. 22, 2009 31-Dec-12 November 24, 2016 24-Nov-16 31-Dec-18

Page 396
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Br. Res. No. 197 dtd.


6260 LORETTA PADRE JUAN GRANDE August 2, 2016 2-Aug-16 31-Dec-18

Bd. Res. No. 204 dtd.


1630 LORINA DIMABUYU VILLANUEVA Bd. Res. No. 297 dtd. Dec. 27, 2013 31-Dec-16 August 12, 2016 1-Jan-17 31-Dec-19

Bd Res. No. 52 dtd. Sept.


2821 LORINA P. CARANTO 06, 2007 6-Sep-07 31-Dec-09

Bd. Res. No. 45 dtd.


4926 LORINA PARRILLA MANALON Bd. Res. No. 63 dtd. April 26, 2011 31-Dec-13 March 11, 2015 11-Mar-15 31-Dec-17

Bd. Res. No. 146 dtd.


0308 LORNA A. BUENAVENTURA Bd. Res. No. 170 dtd. Oct. 22, 2012 31-Dec-15 August 17, 2015 1-Jan-16 31-Dec-18

Br. Res. No. 350 dtd.


6380 LORNA BUENAVISTA JACOB November 3, 2016 3-Nov-16 31-Dec-18

Bd. Res. No. 22 dtd.


0915 LORNA FONTAMILLAS FERRANCO Bd. Res. No. 03 dtd. Jan. 4, 2005 31-Dec-07 Feb. 2, 2015 02-Feb-15 31-Dec-17

Br. Res. No.__ dtd. April


916 LORNA GONZALES LLANTINO 10, 2017 10-Apr-17 22-Oct-20

Bd Res. No. 86 dtd. Sept.


3032 LORNA J. SANCHEZ 11, 2007 11-Sep-07 31-Dec-09

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Br. Res. No. dtd. May 12,


3033 LORNA L. SALAZAR 2017 12-May-17 28-Mar-20

Bd Res. No. 188 dtd. Oct.


3597 LORNA LAVA ARREOLA Bd Res. No. 175 dtd. Oct. 22, 2012 31-Dec-15 14, 2015 1-Jan-16 31-Dec-18

Bd. Res. No. 155 dtd.


1460 LORNA M. RAYOS DEL SOL Bd. Res. No. 01 dtd. Jan. 9, 2008 31-Dec-10 Dec. 21, 2010 1-Jan-10 31-Dec-13

Br. Res. No. 16 dtd.


5629 LORNA MARIANO RAYOS DEL SOL February 2, 2015 2-Feb-15 31-Dec-17

Br. Res. No.__ dtd. April


5630 LORNA MARIE R. SANTILLAN 10, 2017 10-Apr-17 28-Apr-20

Bd. Res. No. 03 dtd. Jan.


2459 LORNA MEDINA - DAVID Bd. Res. No. 109 dtd. Nov 8, 2011 31-Dec-14 26, 2015 26-Jan-15 31-Dec-17

Bd. Res. No. 04 dtd. January 27, Bd. Res. No. 433 dtd.
4664 LORNA P. SALONGA 2010 31-Dec-12 Dec. 14, 2016 14-Dec-16 31-Dec-18

Bd Res. No. 63 dtd. Mar.


3535 LORNA R. DEE Bd Res. No. 179 dtd. Nov. 6, 2007 31-Dec-09 26, 2010 26-Mar-10 31-Dec-12

Bd. Res. No. 59 dtd. April


1787 LORNA T. GRANDE Bd. Res. No. 122 dtd. Dec. 6, 2005 31-Dec-07 17, 2009 17-Apr-09 31-Dec-11

Bd. Res. No. 239 dtd. December 28, Bd. Res. No. 162 dtd.
0569 LORRAINE CAUBA DIMAYUGA 2012 31-Dec-15 Sept. 17, 2015 1-Jan-16 31-Dec-18

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Bd. Res. No. 147 dtd.


2568 LORRY C. RAPADAS Bd. Res. No. 03 dtd. Jan. 29, 2007 31-Dec-09 Dec. 21, 2009 1-Jan-10 31-Dec-12

Br. Res. No.__ dtd. April


2569 LORY JEAN JABONERO WENCESLAO 10, 2017 10-Apr-17 20-Jan-20

Bd. Res. No. 65 dtd. July


1638 LOTA L. GITO Bd. Res. No. 57 dtd. April 13, 2012 31-Dec-15 8, 2015 01-Jan-16 31-Dec-18

Br. Res. No.__ dtd. April


1639 LOTLOT ANDRES SABIGAN 10, 2017 10-Apr-17 13-Nov-20

Br. Res. No. dtd. May 12,


1640 LOUBEN DEGARA BUENAVENTURA 2017 12-May-17 18-Mar-20

Bd. Res. No. 08 dtd. Jan.


2146 LOUELLO V. SALVACION Bd. Res. No. 30 dtd. April 20, 2006 31-Dec-08 27, 2010 27-Jan-10 31-Dec-12

Br. Res. No.__ dtd. April


2147 LOUIE ANGELO GUBAT ALINDOG 10, 2017 10-Apr-17 6-Oct-20

2175 LOUIS DG. DELOS ANGELES Bd. Res. No. 32 dtd. April 20, 2006 31-Dec-08

1402 LOUISE DELA CRUZ - VERGEL DE DIOS Bd. Res. No. 62 dtd. May 27, 2005 31-Dec-07

Page 399
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Br. Res. No. 91 dtd. July


5792 LOUISITA OBISPO ARISTORENAS 8, 2015 8-Jul-15 31-Dec-17

Bd Res. No. dtd. May 12,


3534 LOURDES ABAD LAZARO Bd Res. No. 203 dtd. Oct. 29, 2012 31-Dec-15 2017 12-May-17 26-Feb-20

Br. Res. No.__ dtd. April


6886 LOURDES ALANO DEOCARIZA 10, 2017 10-Apr-17 16-Nov-20

Bd. Res. No. 171 dtd.


3762 LOURDES B. GALANG Bd. Res. No. 288 dtd. Dec. 23, 2013 31-Dec-16 April 7, 2017 7-Apr-17 11-Feb-20

Bd. Res. No. 190 dtd.


0818 LOURDES BROTARLO-SAPALO Bd. Res. No. 27 dtd. Feb. 12, 2010 31-Dec-12 Oct. 24, 2012 1-Jan-13 31-Dec-15

Br. Res. No. 409 dtd.


6500 LOURDES C. BARANGAN November 24, 2016 24-Nov-16 31-Dec-18

Bd Res. No. 42 dtd. Feb.


3184 LOURDES CAMARA BAUTE Bd Res. No. 56 dtd. Mar. 23, 2010 31-Dec-12 11, 2013 11-Feb-13 31-Dec-15

Bd Res. No. 33 dtd. Jan.


3419 LOURDES CIELO CALLANO Bd Res. No. 11 dtd. Jan. 27, 2010 31-Dec-12 23, 2013 23-Jan-13 31-Dec-15

Bd Res. No. 04 dtd. Jan.


3615 LOURDES E. COMETA 9, 2008 9-Jan-08 31-Dec-10

Bd. Res. No. 130 dtd.


4004 LOURDES L. TORRES Bd. Res. No. 91 dtd. April 17, 2008 31-Dec-10 Nov. 12, 2010 1-Jan-11 31-Dec-13

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Br. Res. No. 129 dtd.


5898 LOURDES LLANETA LIM August 11, 2015 11-Aug-15 31-Dec-17

Bd. Res. No. 231 dtd. December 28, Bd. Res. No. 20 dtd. Jan.
4700 LOURDES M. AZOR 2012 31-Dec-15 18, 2017 18-Jan-17 31-Dec-19

Bd. Res. No. 69 dtd.


0977 LOURDES PISCOSO PILLE Bd. Res. No. 29 dtd. Feb. 18, 2005 31-Dec-07 April 26, 2011 26-Apr-11 31-Dec-13

Bd. Res. No. 07 dtd. August 13, Bd. Res. No. 302 dtd.
1668 LOURDES R. LABASAN-SERNA 2014 31-Dec-16 October 10, 2016 1-Jan-17 31-Dec-19

Bd. Res. No. 194 dtd.


0845 LOURDES S. GONZALES Bd. Res. No. 171 dtd. Oct. 22, 2012 31-Dec-15 Nov. 2, 2015 1-Jan-16 31-Dec-18

Br. Res. No. dtd. May 12,


846 LOURDES TADENA LAUREANO 2017 12-May-17 17-Sep-20

Bd. Res. No. 60 dtd.Mar.


3873 LOURDES V. CO 18, 2008 18-Mar-08 31-Dec-10

Br. Res. No. 72 dtd. Mar.


6100 LOUVINCE JACINTO ANTONIO 28, 2016 28-Mar-16 31-Dec-18

Br. Res. No. 407 dtd.


6469 LOUWELLA ANDRES MANIEGO November 24, 2016 24-Nov-16 31-Dec-18

Bd. Res. No. 16 dtd. Mar.


2291 LOVE JOHN NEJAL MARIANO Bd. Res. No. 43 dtd. May 31, 2006 31-Dec-08 4, 2009 4-Mar-09 31-Dec-11

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Br. Res. No. 46 dtd. Feb.


6635 LOVE RAVIEGAYE ESPIRITU BUENAVENTURA 9, 2017 9-Feb-17 15-Nov-20

Br. Res. No.__ dtd. April


6922 LOVELY MEI RESPICIO DELA CRUZ 10, 2017 10-Apr-17 30-Oct-20

Br. Res. No. dtd. May 12,


6923 LOVERINA MARCELO DECENA-DUEAS 2017 12-May-17 14-Feb-20

Bd. Res. No. 28 dtd.


2403 LOVILLE BERNALES BALGOS Bd. Res. No. 24 dtd. Feb. 20, 2012 31-Dec-14 December 19, 2014 1-Jan-15 31-Dec-17

Br. Res. No. 35 dtd. Feb.


6061 LOWELL QUINTO AGUSTIN 9, 2016 9-Feb-16 31-Dec-18

Br. Res. No.__ dtd. April


6062 LOWELLA BESA ABELA 10, 2017 10-Apr-17 16-Nov-20

Bd. Res. No. 61 dtd. July


1731 LUALHATI NAVEA CARPENA Bd. Res. No. 116 dtd. Dec. 22, 2011 31-Dec-14 8, 2015 8-Jul-15 31-Dec-17

Br. Res. No. dtd. May 12,


1732 LUALHATI DE JESUS CANTARA 2017 12-May-17 28-May-20

Bd. Res. No. 09 dtd. Feb.


4234 LUCAS FUTALAN TORRES, JR. Bd. Res. No. 59 dtd. April 15, 2011 31-Dec-13 2, 2015 2-Feb-15 31-Dec-17

Bd. Res. No. 196 dtd.


5401 LUCELLE KEITH MENDOZA TRILLANA Bd. Res. No. 186 dtd. Oct. 29, 2013 31-Dec-15 November 2, 2015 1-Jan-16 31-Dec-18

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1781 LUCERO - UNCIANO Bd. Res. No. 116 dtd. Nov. 30, 2005 31-Dec-07

Bd. Res. No. 66 dtd. April


0393 LUCIA B. VELOSO-VILLAMOR Bd. Res. 08 dtd. Feb. 9, 2004 31-Dec-06 2, 2008 2-Apr-08 31-Dec-10

Bd. Res. No. 135 dtd.


2635 LUCIA BILOGOLO - FRANCISCO Bd. Res. No. 17 dtd. Jan. 29, 2007 31-Dec-09 Oct. 27, 2009 1-Jan-10 31-Dec-12

Bd. Res. No. 206 dtd.


3321 LUCIA G. BAUTISTA Bd. Res. No. 175 dtd. Oct. 22, 2012 31-Dec-15 November 2, 2015 1-Jan-16 31-Dec-18

Bd. Res. No. 34 dtd.


2382 LUCIA M. MONTELLANO Bd. Res. No. 18 dtd. Feb. 20, 2012 31-Dec-14 March 3, 2015 3-Mar-15 31-Dec-17

Bd Res. No. 48 dtd. Sept.


2782 LUCIA O. ALCANTARA 06, 2007 6-Sep-07 31-Dec-09

Bd Res. No. 78 dtd. Mar.


3462 LUCIANA BASILIO CASANOVA Bd Res. No. 104 dtd. June 4, 2013 31-Dec-15 28, 2016 28-Mar-16 31-Dec-18

Bd. Res. No. 43 dtd. Feb.


0916 LUCIANA M. GONZALES Bd. Res. No. 212 dtd. Oct. 29, 2013 31-Dec-16 9, 2017 9-Feb-17 7-Jan-20

Bd. Res. No. 239 dtd. December 28, Bd. Res. No. 127 dtd.
0782 LUCIANO GELVERO CAMEROS 2012 31-Dec-15 March 17, 2017 17-Mar-17 26-Oct-20

1845 LUCIANO T. MANLAPAZ, JR. Bd. Res. No. 129 dtd. Dec. 28, 2005 31-Dec-07

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Bd. Res. No. 40 dtd. Jan.


3813 LUCIE ANNE P. CUMTI 28, 2008 28-Jan-08 31-Dec-10

Bd. Res. No. dtd. May


4283 LUCILA COTONER-ADRIAS Bd. Res. No. 364 dtd. Dec. 27, 2013 31-Dec-16 12, 2017 12-May-17 31-Oct-20

Bd. Res. No. 61 dtd. July


2268 LUCILA LIM DIZON-LAOANG Bd. Res. No. 117 dtd. Dec. 22, 2011 31-Dec-14 8, 2015 8-Jul-15 31-Dec-17

Br. Res. No. dtd. May 12,


2269 LUCILA VILLENA HERNANDEZ 2017 12-May-17 31-Oct-20

LUCILITA BALMORES ZAMORA ( Formerly: LUCILITA Bd. Res. No. 213 dtd. November 14, Bd. Res. No. 145 dtd.
3880 M. BALMORES) 2012 31-Dec-15 August 17, 2015 1-Jan-16 31-Dec-18

Bd. Res. No. 40 dtd. Feb.


4896 LUCILLE IBRADO CHAVEZ Bd. Res. No. 147 dtd. Sept. 9, 2013 31-Dec-16 9, 2017 9-Feb-17 4-Aug-20

Br. Res. No.__ dtd. April


4897 LUCILLE MACAS GAYRAMON 10, 2017 10-Apr-17 28-Oct-20

Br. Res. No. 366 dtd.


6393 LUCILLE MARIE BALLESTEROS ANANORIA November 10, 2016 10-Nov-16 31-Dec-18

Bd. Res. No. 183 dtd. Oct. 22, Bd. Res. No. 106 dtd.
0372 LUCIO ABUDA MACABINGKIL 2012 31-Dec-15 July 14, 2015 1-Jan-16 31-Dec-18

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Bd. Res. No. 213 dtd.


1709 LUCIO BALSA DELAS ALAS Bd. Res. No. 218 dtd. Oct. 29, 2013 31-Dec-16 April 20, 2017 20-Apr-17 6-Jul-20

Bd. Res. No. 162 dtd.


1172 LUCIO NG BOLANIO, JR. Bd. Res. No. 186 dtd. Nov. 8, 2007 31-Dec-10 Dec. 21, 2010 1-Jan-11 31-Dec-13

Bd. Res. No. 03 dtd. August 13, Bd. Res. No. 79 dtd.
5525 LUCIO TATO ENCIO 2014 31-Dec-16 March 10, 2017 10-Mar-17 19-Oct-20

Bd. Res. No. 244 dtd. December 28, Bd. Res. No. 75 dtd. July
4472 LUCITA S. BAARES 2012 31-Dec-14 8, 2015 8-Jul-15 31-Dec-17

Br. Res. No. 41 (C) dtd.


5708 LUCKY FRANCIS PASCUA FELIPE March 4, 2015 4-Mar-15 31-Dec-17

Br. Res. No. dtd. May 12,


5709 LUCKY JAMES SIUAGAN ABEL 2017 12-May-17 24-May-20

Bd. Res. 226 dtd. December 28, Bd. Res. 193 dtd. August
0404 LUCY A. CLARITO 2012 31-Dec-15 2, 2016 2-Aug-16 31-Dec-18

Br. Res. No.__ dtd. April


6866 LUCY CO LIM 10, 2017 10-Apr-17 15-Aug-20

Bd. Res. No. 37 dtd. Mar.


2213 LUDETTE CHRISTIE G. DOMINGO Bd. Res. No. 39 dtd. May 29, 2006 31-Dec-08 6, 2009 6-Mar-09 31-Dec-11

Bd. Res. No. 172 dtd.


2676 LUDIVINIA FERRER VICTORINO Bd. Res. No. 19 dtd. Jan. 8, 2013 31-Dec-15 Sept. 21, 2015 1-Jan-16 31-Dec-18

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Bd. Res. No. 13 dtd. Jan.


2609 LUDOVICO B. REYES 29, 2007 29-Jan-07 31-Dec-09

Bd. Res. No. 22 dtd.


0140 LUGO & COMPANY August 22, 2001 31-Dec-03

Bd. Res. No. 37 dtd. February 11, Bd. Res. No. 230 dtd.
5259 LUIS ANGELO DAVID DE JESUS 2013 31-Dec-15 Dec. 1, 2015 1-Jan-16 31-Dec-18 Bd. Res. 37 S2015
Additional Partner:
Bd. Res. No. 304 dtd. December 27, Bd. Res. No. 12 dtd. Jan. Andrew John Sanchez
0127 LUIS CAETE & COMPANY 2013 31-Dec-16 18, 2017 18-Jan-17 31-Dec-19 Caete

Bd Res. No. dtd. May 12,


3628 LUIS DENNIS REYES GONZALES Bd Res. No. 337 dtd. Dec. 27, 2013 31-Dec-16 2017 12-May-17 9-Sep-20

Bd Res. No. 442 dtd.


2843 LUIS ESCALERA GONZALES Bd Res. No. 09 dtd. Jan. 8, 2013 31-Dec-15 Dec. 14, 2016 14-Dec-16 31-Dec-18

1364 LUIS I. URSAL Bd. Res. No. 58 dtd. May 25, 2005 31-Dec-07

Bd. Res. No. 202 dtd.


0429 LUIS MAGHINANG ALCANTARA Bd. Res. No. 65 dtd. March 6, 2013 31-Dec-15 November 2, 2015 1-Jan-16 31-Dec-18

Br. Res. No. 18 dtd.


5648 LUIS ODIMER OBISPO February 2, 2015 2-Feb-15 31-Dec-17

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Bd. Res. No. 214 dtd.


1568 LUIS RIVERA CRUZ Bd. Res. No. 215 dtd. Oct. 29, 2013 31-Dec-16 April 20, 2017 20-Apr-17 10-Oct-20

Bd. Res. No. 265 dtd.


2316 LUIS S. GUZMAN Bd. Res. No. 55 dtd. Feb. 11, 2013 31-Dec-15 Dec. 21, 2015 1-Jan-16 31-Dec-18

Bd. Res. No. 316 dtd. Dec. 27, Bd. Res. No. 04 dtd. Jan.
0958 LUIS VIRTUCIO BERMUDEZ 2013 31-Dec-16 18, 2017 18-Jan-17 31-Dec-19

Bd Res. No. 34 dtd. Feb.


2813 LUISA BAYLA FAUSTO Bd Res. No. 64 dtd. March 6, 2013 31-Dec-15 9, 2016 9-Feb-16 31-Dec-18

Bd. Res. No. 140 dtd.


1081 LUISA ANDAN CALEON Bd. Res. No. 221 dtd. Oct. 29, 2013 31-Dec-16 March 28, 2017 28-Mar-17 21-Jun-20

Bd. Res. No. 09 dtd. Feb.


2118 LUISA C. NAVARROZA Bd. Res. No. 76 dtd. Oct. 7, 2011 31-Dec-14 2, 2015 2-Feb-15 31-Dec-17

Bd Res. No. 138 dtd. Sept. 27, Bd. Res. No. 116 dtd.
3322 LUISA CAPACETE MAPOLA 2007 31-Dec-09 Oct. 26, 2009 1-Jan-10 31-Dec-12

Bd Res. No. 177 dtd.


3515 LUISITA I. LAGAT Nov. 6, 2007 6-Nov-07 31-Dec-09

Bd. Res. No. 78 dtd. July


2535 LUISITA S. CORREA Bd. Res. No. 71 dtd. June 5, 2012 31-Dec-14 8, 2015 8-Jul-15 31-Dec-17

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Bd. Res. No. 70 dtd. April


1846 LUISITO B. CO Bd. Res. No. 129 dtd. Dec. 28, 2005 31-Dec-07 2, 2008 2-Apr-08 31-Dec-10

Bd. Res. No. ___ dtd.


2317 LUISITO D. REDOBLE Bd. Res. No. 145 dtd. Sept. 9, 2013 31-Dec-15 April 10, 2017 10-Apr-17 13-Nov-20

Bd. Res. No. 33 dtd. March 28, Bd. Res. No. 62 dtd. Feb.
3831 LUMEN P. MARASIGAN 2011 31-Dec-13 19, 2016 19-Feb-16 31-Dec-18

Bd. Res. No. 88 dtd. August 13, Bd. Res. No. 201 dtd.
4819 LUMIRANE PEAS HANGAD 2012 31-Dec-15 November 2, 2015 1-Jan-16 31-Dec-18

Bd. Res. No. 328 dtd.


0179 LUPO S. RAMOS & CO. Bd. Res. No. 258 dtd. Dec. 9, 2013 31-Dec-16 November 3, 2016 1-Jan-17 31-Dec-19

Bd. Res. No. 139 dtd. Sept. 25, Bd. Res. No. 194 dtd.
2718 LURICO MACLANG SARMIENTO 2012 31-Dec-15 Nov. 2, 2015 1-Jan-16 31-Dec-18

LURLEEN MERCADO LACUNA (Formerly: LURLEEN Bd. Res. No. 34 dtd.


5005 TOLEDANO MERCADO) Bd. Res. No. 17 dtd. Feb. 20, 2012 31-Dec-14 March 3, 2015 3-Mar-15 31-Dec-17

Bd. Res. No. 34 dtd. December 19, Bd. Res. No. dtd. May
0062 LUZ AGUILA NONAN 2014 31-Dec-17 12, 2017 12-May-17 10-Dec-20

Br. Res. No. dtd. May 12,


63 LUZ ARROYO MARTIRES 2017 12-May-17 23-Aug-20

Bd. Res. No. 34 dtd. Feb.


4171 LUZ B. MORENO Bd. Res. No. 152 dtd. Sept. 9, 2013 31-Dec-15 9, 2016 9-Feb-16 31-Dec-18

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Bd. Res. No. 05 dtd. Jan


4304 LUZ C. PALICTE - PAALAN 26, 2009 26-Jan-09 31-Dec-11

Bd. Res. No. 40 dtd. Dec.


5006 LUZ D. VALENZUELA-GARCIA Bd. Res. No. 17 dtd. Feb. 20, 2012 31-Dec-14 19, 2014 1-Jan-15 31-Dec-17

Bd. Res. No. 187 dtd.


4851 LUZ DE GUZMAN NACU Bd. Res. No. 195 dtd. Oct. 24, 2012 31-Dec-15 Oct. 14, 2015 1-Jan-16 31-Dec-18

Bd. Res. No. 207 dtd. November 12, Bd. Res. No. 220 dtd.
2590 LUZ GUANZON CLARIN 2012 31-Dec-15 Dec. 1, 2015 1-Jan-16 31-Dec-18

Bd Res. No. 88 dtd. Sept.


3048 LUZ L. AGUILA 11, 2007 11-Sep-07 31-Dec-09

Bd Res. No. 03 dtd. Jan.


2921 LUZ L. HARO Bd Res. No. 49 dtd. March 28, 2011 31-Dec-13 26, 2015 26-Jan-15 31-Dec-17

Br. Res. No. 18 dtd.


5649 LUZ LAURETA-BALISONG February 2, 2015 2-Feb-15 31-Dec-17

Bd. Res. No. 101 dtd. August 13, Bd. Res. No. 246 dtd.
5119 LUZ M. NARCISO 2012 31-Dec-14 Dec. 14, 2015 14-Dec-15 31-Dec-17

Bd. Res. No. 03 dtd.


5214 LUZ NAVARRO GONZALES January 8, 2013 8-Jan-13 31-Dec-15

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Bd Res. No. 159 dtd. Oct.


3448 LUZ P. DIMLA 8, 2007 8-Oct-07 31-Dec-09

Bd. Res. No. 49 dtd. August 27, Bd. Res. No. 29 dtd. April
0260 LUZ PERPETUA V. PEREZ-FONTANILLA 2003 31-Dec-05 20, 2006 20-Apr-06 31-Dec-08

Bd. Res. No. 108 dtd.


3585 LUZ TAPIRU IFURUNG Bd. Res. No. 113 dtd. Oct 26, 2009 31-Dec-12 July 14, 2015 14-Jul-15 31-Dec-17

Bd. Res. No. 62 dtd. April


4505 LUZVIMINDA A. TABIRAO 17, 2009 17-Apr-09 31-Dec-11

Bd. Res. No. 214 dtd.


5585 LUZVIMINDA C. FLORENCIO-YADAO Bd. Res. No. 32 dtd. Dec. 19, 2014 31-Dec-16 April 20, 2017 20-Apr-17 5-Aug-20

Bd Res. No. 03 dtd. Jan.


3607 LUZVIMINDA D. MABANSAG 9, 2008 9-Jan-08 31-Dec-10

Bd. Res. No. 77 dtd. Mar.


0373 LUZVIMINDA D. ORTEGA Bd. Res. No. 200 dtd. Oct. 24, 2012 31-Dec-15 28, 2016 28-Mar-16 31-Dec-18

Bd. Res. No. 17 dtd. Mar.


2509 LUZVIMINDA H. MORENO Bd. Res. No. 88 dtd. Nov. 10, 2006 31-Dec-08 4, 2009 4-Mar-09 31-Dec-11

2069 LUZVIMINDA S. CUA Bd. Res. No. 25 dtd. Apil 18, 2006 31-Dec-08

Bd. Res. No. 226 dtd.


1514 LUZVIMINDA V. SINON Bd. Res. No. 226 dtd. Oct. 29, 2013 31-Dec-16 April 10, 2017 10-Apr-17 20-Apr-20

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BD. Res. No. 07 dtd. August 13, BD. Res. No. ___dtd.
1173 LUZVIMINDA VIJANDRE MINEL 2014 31-Dec-16 April 10, 2017 10-Apr-17 4-Nov-20

Bd. Res. No. 48 dtd. Jan.


3832 LUZVISMIN G. TIMBOL 28, 2008 28-Jan-08 31-Dec-10

1811 LYDIA B. LANDAYAN Bd. Res. No. 125 dtd. Dec. 28, 2005 31-Dec-07

Bd Res. No. 207 dtd.


2955 LYDIA G. MENDOZA Bd Res. No. 156 dtd. Oct. 22, 2012 31-Dec-15 November 2, 2015 1-Jan-16 31-Dec-18

1315 LYDIA I. YASON - GALANG Bd. Res. No. 42 dtd. Apr. 12, 2005 31-Dec-07

Bd. Res. No. dtd. May


1817 LYDIA MACALINAO BAEZ Bd. Res. No. 283 dtd. Dec. 23, 2013 31-Dec-16 12, 2017 12-May-17 1-Sep-20

Br. Res. No. dtd. May 12,


1818 LYDIA P. SAMONTE 2017 12-May-17 19-Oct-20

Bd. Res. No. 224 dtd.


3567 LYDIA SALONGA CARABEO Bd. Res. No. 182 dtd. Oct. 22, 2012 31-Dec-15 Dec. 1, 2015 1-Jan-16 31-Dec-18

Bd. Res. No. 75 dtd. July


1719 LYDIA TABOY ESPERO Bd. Res. No. 06 dtd. Feb. 8, 2012 31-Dec-14 8, 2015 8-Jul-15 31-Dec-17

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Bd. Res. No. 76 dtd. September


0187 LYDIA V. LUCBAN 15, 2004 31-Dec-07

Bd. Res. No. 251 dtd.


0660 LYN BALORE BALIBOL Bd. Res. No. 113 dtd. Sept. 6, 2010 31-Dec-13 Nov. 11, 2013 1-Jan-14 31-Dec-16

Bd Res. No. 11 dtd. Jan.


3430 LYNDEL T. TRABAJADOR - CIRILOS Bd Res. No. 157 dtd. Oct. 8, 2007 31-Dec-09 27, 2010 27-Jan-10 31-Dec-12

Bd. Res. No. 353 dtd.


0568 LYNN M. TAN Bd. Res. No. 248 dtd. Oct. 29, 2013 31-Dec-16 November 3, 2016 1-Jan-17 31-Dec-19

Bd. Res. No. 155 dtd.


1829 LYRMA F. TEJERO Bd. Res. No. 30 dtd. Jan. 28, 2008 31-Dec-10 Dec. 21, 2010 1-Jan-11 31-Dec-13

Br. Res. No. dtd. May 12,


1830 LYZA SAN LUIS JAVIER 2017 12-May-17 5-Jun-20

Br. Res. No. 25 dtd.


5658 M. A. MERCADO & CO. February 17, 2015 17-Feb-15 31-Dec-17

Br. Res. No. 167 dtd.


6803 M. EDAO & CO. April 7, 2017 7-Apr-17 29-Sep-20

M. L. PEYRA & ASSOCIATES (Formerly : Bd. Res. No. 116 dtd. Sept. 14, Bd. Res. No. 86 dtd.
0397 PEYRA BELISARIO FORONDA & CO.) 2007 31-Dec-09 April 14, 2010 14-Apr-10 31-Dec-12

Bd. Res. No. ___ dtd.


3942 M. M. PANGANIBAN & CO. Bd. Res. No. 327 dtd. Dec. 27, 2013 31-Dec-16 April 10, 2017 10-Apr-17 27-Jan-20

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Bd. Res. No. 12 dtd. August 13, Bd. Res. No. 11 dtd. Jan.
5540 M. NG & T. LOPEZ 2014 31-Dec-16 18, 2017 18-Jan-17 31-Dec-19

Bd. Res. No. 249 dtd.


1835 M. T. SEPULVEDA & CO. Bd. Res. No. 349 dtd. Dec. 27, 2013 31-Dec-15 August 25, 2016 25-Aug-16 31-Dec-18
Board Res. 34(C)
Change of Name of
M. V. L. GABRIEL & CO. ( Bd. Res. No. 70 dtd. Partnership dated March
1536 Formerly: GABRIEL MAPANOO & CO.) Bd. Res. No. 327 dtd. Dec. 27, 2013 31-Dec-16 March 8, 2017 8-Mar-17 29-May-20 3, 2015

Bd. Res. No. 40 dtd. March 18, Bd. Res. No. 167 dtd.
0055 M.S. BANARIA & COMPANY 2005 31-Dec-07 Oct. 30, 2008 30-Oct-08 31-Dec-10

Bd. Res. No. 355 dtd.


1117 MA. TERESA L. FAELDONEA Bd. Res. No. 285 dtd. Dec. 23, 2013 31-Dec-16 November 3, 2016 1-Jan-17 31-Dec-19
Br. Res. No. 164 dtd.
6789 MA. AC GILO SITACA April 7, 2017 7-Apr-17 12-Feb-20

Br. Res. No.__ dtd. April


6790 MA. ADA A. PANZO 10, 2017 10-Apr-17 20-Jan-20

Bd. Res. No. 57 dtd.


0420 MA. ADELA LUDOVINA V. EVANGELIO Bd. Res. No. 81 dtd. April 16, 2013 31-Dec-15 Feb. 19, 2016 19-Feb-16 31-Dec-18

Bd Res. No. 145 dtd.


3536 MA. AGNES A. BELLOSILLO Bd Res. No. 179 dtd. Nov. 6, 2007 31-Dec-09 August 17, 2015 17-Aug-15 31-Dec-17

Bd. Res. No. 35 dtd. February 11, Bd. Res. No. 272 dtd.
5248 MA. AGNES DEUS SALAZAR 2013 31-Dec-15 Dec. 28, 2015 1-Jan-16 31-Dec-18

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Br. Res. No. dtd. May 12,


5249 MA. AIZA GRACE ATENTO TABUD 2017 12-May-17 18-Aug-20

MA. AMAH CONCEPCION SANTIAGO Br. Res. No.249 dtd. May


5250 BUENAVENTURA 3, 2017 3-May-17 21-Apr-20

0633 MA. ANA D. PELAYO Bd. Res. No. 51 dtd. June 7, 2004 31-Dec-06

Bd. Res. No. dtd. May


0944 MA. ANELIA MURCIA DELOS REYES Bd. Res. No. 312 dtd. Dec. 27, 2013 31-Dec-16 12, 2017 12-May-17 27-Aug-20

Br. Res. No. 308 dtd.


6343 MA. ANGELES G. MANABAT October 10, 2016 10-Oct-16 31-Dec-18

Br. Res. No.__ dtd. April


6982 MA. ANGELICA DIMAGIBA AZANZA 10, 2017 10-Apr-17 9-Apr-20

Bd. Res. No. 94 dtd. Aug.


2404 MA. ANNA BELEN JAYLO JARDIN - BRITANICO Bd. Res. No. 60 dtd. Sept. 11, 2006 31-Dec-08 11, 2009 11-Aug-09 31-Dec-11

Bd. Res. No. 187 dtd.


5231 MA. ANNABELLE S. JABLA October 24, 2012 24-Oct-12 31-Dec-14

Bd. Res. No. 75 dtd. July


4559 MA. ANTONETTE F. VILLANUEVA 15, 2009 15-Jul-09 31-Dec-11

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Br. Res. No. 86 dtd. July


5759 MA. ANTONETTE SOLA BERSABE 8, 2015 8-Jul-15 31-Dec-17

Bd. Res. No. 38 dtd. Jan.


3789 MA. ANTONIETA M. JESUITAS 28, 2008 28-Jan-08 31-Dec-10

Bd. Res. 59 dtd. Dec. 29,


0355 MA. ARLEEN O. ACLAN Bd. Res. 110 dtd. Nov 10, 2011 31-Dec-14 2014 1-Jan-15 31-Dec-17

Bd. Res. No. 38 dtd. Jan.


3788 MA. ASUNCION A. DEL ROSARIO 28, 2008 28-Jan-08 31-Dec-10

MA. ASUNCION T. BAUTISTA (Formerly: MA. Bd. Res. No. 171 dtd.
1431 ASUNCION T. MAGLANGBAYAN) Bd. Res. No. 364 dtd. Dec. 27, 2013 31-Dec-16 April 7, 2017 7-Apr-17 15-Aug-20

MA. ASUNCION T. BAUTISTA (Formerly: MA. Bd. Res. No. 364 dtd.
1481 ASUNCION T. MAGLANGBAYAN) Bd. Res. No. 162 dtd. Dec. 21, 2010 31-Dec-13 Dec. 27, 2013 1-Jan-14 31-Dec-16

Bd. Res. No. 66 dtd.


4139 MA. BELEN L. BARIAS Bd. Res. No. 288 dtd. Dec. 23, 2013 31-Dec-16 March 8, 2017 8-Mar-17 19-Jan-20

Bd Res. No. 08 dtd. Jan.


3647 MA. BELEN M. MERCADO 9, 2008 9-Jan-08 31-Dec-10

Bd. Res. No. 190 dtd.


1263 MA. BELINA MARANAN PRADIL Bd. Res. No. 132 dtd. Dec. 2, 2010 31-Dec-13 Oct. 29, 2013 1-Jan-14 31-Dec-16

Page 415
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Bd. Res. No. 141 dtd.


5568 MA. BELINDA A. BALDE Bd. Res. No. 25 dtd. Dec. 19, 2014 31-Dec-16 March 28, 2017 28-Mar-17 24-Apr-20

Br. Res. No.__ dtd. April


5569 MA. BELMA RAMIREZ BAGANG 10, 2017 10-Apr-17 8-Sep-20

Bd Res. No. 92 dtd. June


3562 MA. BETHLANE S. SAPRID Bd Res. No. 185 dtd. Nov. 6, 2007 31-Dec-09 8, 2010 8-Jun-10 31-Dec-12

Bd. Res. No. 30 dtd.


2293 MA. CAROLYN DELOS SANTOS CARTAGO Bd. Res. No. 11 dtd. Feb. 8, 2012 31-Dec-14 December 19, 2014 1-Jan-15 31-Dec-17

Br. Res. No. 74 dtd. Mar.


6113 MA. CATHERINE CASABUENA BACHOCO 28, 2016 28-Mar-16 31-Dec-18

Bd. Res. No. 2 dtd. Dec


2292 MA. CECILIA A. JIMENEZ Bd. Res. No. 119 dtd. Dec 26, 2011 31-Dec-14 19, 2014 1-Jan-15 31-Dec-17

Bd Res. No. 145 dtd. Oct.


3349 MA. CECILIA O. VALIMENTO 3, 2007 3-Oct-07 31-Dec-09

Bd. Res. No. 95 dtd. April


1660 MA. CECILIA P. LAGARAS Bd. Res. No. 94 dtd. Sept 21, 2005 31-Dec-07 17, 2013 17-Apr-13 31-Dec-15

1438 MA. CECILIA P. POBLETE - PELAYO Bd. Res. No. 64 dtd. May 27, 2005 31-Dec-07

Page 416
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Bd. Res. No. 11 dtd. Feb.


1100 MA. CECILIA R. CAPILI - CARANDANG Bd. Res. No. 35 dtd. Jan. 28, 2008 31-Dec-10 25, 2011 25-Feb-11 3-Dec-13

Bd Res. No. 102 dtd.


3080 MA. CECILIA S. MERCADO Sept. 14, 2007 14-Sep-07 31-Dec-09

Bd Res. No. 238 dtd.


3105 MA. CELINA A. MANGALINDAN Bd Res. No. 172 dtd. Oct. 22, 2012 31-Dec-15 Dec. 4, 2015 1-Jan-16 31-Dec-18

Br. Res. No. dtd. May 12,


3106 MA. CHERRY BELARMINO BINIZA 2017 12-May-17 17-Oct-20

Bd. Res. No. 137 dtd. Sept. 25, Bd. Res. No. 201 dtd.
3497 MA. CHRISTINA TOMAS ARREZA 2012 31-Dec-15 November 2, 2015 1-Jan-16 31-Dec-18

Br. Res. No. 214 dtd.


5984 MA. CLARENCE LOPEZ MARCELO December 1, 2015 1-Dec-15 31-Dec-17

MA. CONCEPCION CHONA M. MALEDEO- Bd. Res. No. 3____ dtd.


0634 DETIQUIZ Bd. Res. No. 364 dtd. Dec. 27, 2013 31-Dec-16 April 10, 2017 10-Apr-17 7-Dec-20

Bd. Res. No. 88 dtd. August 13, Bd. Res. No. 197 dtd.
2214 MA. CONCEPCION CORONADO SUPEDA 2012 31-Dec-15 November 2, 2015 1-Jan-16 31-Dec-18

Bd. Res. No. 100 dtd. August 13, Bd. Res. No. 46 dtd. Dec.
5116 MA. CONSOLACION TAMBAOAN CULAWAY 2012 31-Dec-14 29, 2014 1-Jan-15 31-Dec-17

Bd. Res. No. 04 dtd.


4665 MA. CONSUELO TAGLE ARELLANO January 27, 2010 27-Jan-10 31-Dec-12

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Bd. Res. No. 48 dtd. Feb.


0464 MA. CORAZON MORALES ALIHAN Bd. Res. No. 162 dtd. Oct 22, 2012 31-Dec-15 17, 2016 17-Feb-16 31-Dec-18

Bd. Res. No. 110 dtd. Sept. 12, Bd. Res. No. 172 dtd.
0405 MA. CORAZON ERECRE BENTAIN 2012 31-Dec-14 Sept. 21, 2015 21-Sep-15 31-Dec-17

MA. CORAZON JELLYNIE PAGKALIWANGAN Br. Res. No.__ dtd. April


406 VELOYA 10, 2017 10-Apr-17 25-Oct-20

Br. Res. No. 187 dtd. July


6241 MA. CORAZON MACURAY MENDOZA 7, 2016 7-Jul-16 31-Dec-18

Bd Res. No. 67 dtd. Sept.


2947 MA. CORAZON R. MILITANTE 06, 2007 6-Sep-07 31-Dec-09

Bd Res. No. 51 dtd. Sept.


2814 MA. CORMINA F. DY 06, 2007 6-Sep-07 31-Dec-09

Br. Res. No. dtd. May 12,


2815 MA. CRISTIA MAGALING PELIAS 2017 12-May-17 1-Apr-20

Br. Res. No. 16 dtd.


6579 MA. CRISTINA S. LECTURA January 18, 2017 18-Jan-17 31-Dec-19

Bd. Res. No. 22 dtd. Feb.


2610 MA. CRISTINA SIOSON OLAO Bd. Res. No. 176 dtd. Oct. 22, 2012 31-Dec-15 9, 2016 9-Feb-16 31-Dec-18

Bd. Res. No. 29 dtd. Mar.


2680 MA. CRISTINA U. PIALAN 2, 2007 2-Mar-07 31-Dec-09

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Br. Res. No. 129 dtd.


6185 MA. CYNTHIA EDELITA SISON CHAVEZ June 7, 2016 7-Jun-16 31-Dec-18

Bd Res. No. ___ dtd.


3586 MA. CYNTHIA S. SEBASTIAN Bd Res. No. 313 dtd. Dec. 27, 2013 31-Dec-15 April 10, 2017 10-Apr-17 12-Jan-20

Bd. Res. No. 38 dtd. Feb.


4986 MA. CYNTHIA SUGANOB PINEDA Bd. Res. No. 110 dtd. Nov 10, 2011 31-Dec-13 11, 2016 11-Feb-16 31-Dec-18

Bd. Res. No. 118 dtd. Sept. 19, Bd. Res. No. 164 dtd.
2701 MA. DELIA ENTERA SOLMAYOR 2012 31-Dec-15 Sept. 17, 2015 1-Jan-16 31-Dec-18

Br. Res. No. 233 dtd.


5993 MA. DIORITA QUINSAY TINDOC December 4, 2015 4-Dec-15 31-Dec-17

Br. Res. No. dtd. May 12,


5994 MA. DOLORES R. ALVAREZ 2017 12-May-17 4-Apr-20

Bd. Res. No. 134 dtd. Dec. 14,


0870 MA. DONNA C. ANDREUS 2004 31-Dec-06

MA. DOROTHY CERDEDO POLO (Formerly: MA. Bd Res. No. 245 dtd. December 28, Bd Res. No. 267 dtd.
3049 REYNALDA CERDEDO POLO) 2012 31-Dec-15 December 28, 2015 1-Jan-16 31-Dec-18

Bd Res. No. 08 dtd. Feb.


3332 MA. ELENA A. BUHAY Bd Res. No. 73 dtd. July 1, 2011 31-Dec-13 2, 2015 2-Feb-15 31-Dec-17

Bd. Res. No. 47 dtd.


4606 MA. ELENA A. MARQUEZ Bd. Res. No. 16 dtd. Feb. 20, 2012 31-Dec-14 March 12, 2015 12-Mar-15 31-Dec-17

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1039 MA. ELENA C. DEL PRADO Bd. Res. No. 36 dtd. Mar. 18, 2005 31-Dec-07

Br. Res. No. 83 dtd. July


5728 MA. ELENA DE GUZMAN DE LEON 8, 2015 8-Jul-15 31-Dec-17

Bd. Res. No. 22 dtd. Feb.


2105 MA. ELENA GULMATICO DELEA Bd. Res. No. 77 dtd. Oct. 7, 2011 31-Dec-14 2, 2015 2-Feb-15 31-Dec-17

Bd. Res. No. 78 dtd. June


2070 MA. ELENA JABONERO CRUZ Bd. Res. No. 93 dtd. Aug. 11, 2009 31-Dec-11 21, 2012 21-Jun-12 31-Dec-14

Bd. Res. No. 171 dtd.


1775 MA. ELISSA Y. ISAGAN Bd. Res. No. 200 dtd. Oct. 29, 2013 31-Dec-15 Sept. 21, 2015 01-Jan-16 31-Dec-18

Br. Res. No. 128 dtd.


6178 MA. ELLEN T. ZAGALA June 6, 2016 6-Jun-16 31-Dec-18

Bd. Res. No. 04 dtd. Jan.


0195 MA. ELMA LICARDO ILAGAN Bd. Res. No. 208 dtd. Oct. 29, 2013 31-Dec-16 18, 2017 18-Jan-17 31-Dec-19

Bd. Res. No. 60 dtd. Feb.


2704 MA. ELOISA SANTUYO GAYAMAT Bd. Res. No. 09 dtd. Jan. 8, 2013 31-Dec-15 19, 2016 19-Feb-16 31-Dec-18

1226 MA. ELOISA T. MONTES Bd. Res. No. 48 dtd. Apr. 12, 2005 31-Dec-07

Bd. Res. No. ____ dtd.


1680 MA. EMELYN PEREA VILLANUEVA Bd. Res. No. 364 dtd. Dec. 27, 2013 31-Dec-16 April 10, 2017 10-Apr-17 26-Mar-20

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Bd. Res. No. 108 dtd.


2409 MA. ENCARNACION M. GOLDING Bd. Res. No. 16 dtd. Feb. 20, 2012 31-Dec-14 July 14, 2015 14-Jul-15 31-Dec-17

Bd. Res. No. 137 dtd. Sept. 25, Bd. Res. No. 189 dtd.
0739 MA. ERLY BAYOGOS MERCADO 2012 31-Dec-15 Oct. 14, 2015 1-Jan-16 31-Dec-18

Br. Res. No. 121 dtd.


6158 MA. ESPERANZA M. AGBULOS-EVASCO May 17, 2016 17-May-16 31-Dec-18

2053 MA. EVANGELINE L. PARAAN Bd. Res. No. 24 dtd. April 18, 2006 31-Dec-08

Bd Res. No. 83 dtd.


3313 MA. FATIMA SAN DIEGO JACINTO Bd Res. No. 27 dtd. Feb. 12, 2010 31-Dec-12 August 13, 2012 1-Jan-13 31-Dec-15

Bd. Res. No. 160 dtd.


0603 MA. FILIPINA R. MENDIORO Bd. Res. No. 50 dtd. June 7, 2004 31-Dec-06 Oct. 8, 2007 8-Oct-07 31-Dec-09

Br. Res. No. dtd. May 12,


604 MA. FLORILIZ L. PEDERNAL 2017 12-May-17 18-Dec-20

Bd. Res. No. ___ dtd.


4051 MA. GEMMA A. DE VERA Bd. Res. No. 287 dtd. Dec. 23, 2013 31-Dec-16 April 10, 2017 10-Apr-17 11-Oct-20

Bd. Res. No. 60 dtd. Feb.


0707 MA. GENITTA DANTES CASTOLO Bd. Res. No. 42 dtd. Feb. 11, 2013 31-Dec-15 19, 2016 19-Feb-16 31-Dec-18

Bd. Res. No. 56 dtd.Mar.


3857 MA. GILDA G. NAZARENO 18, 2008 18-Mar-08 31-Dec-10

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Bd Res. No. 78 dtd. Sept.


2974 MA. GINA LAURAL - IGNACIO 11, 2007 11-Sep-07 31-Dec-09

Br. Res. No. dtd. May 12,


2975 MA. GLORIA G. VILLARAMA 2017 12-May-17 2-Apr-20

Bd. Res. No. 128 dtd. Sept. 25, Bd. Res. No. 60 dtd. Dec.
5143 MA. GRACIA DIZOR LACSAMANA 2012 31-Dec-14 29, 2014 1-Jan-15 31-Dec-17

Br. Res. No. 35 (C) dtd.


5711 MA. GRACIA RUTH PALMANI VALDEZ March 4, 2015 4-Mar-15 31-Dec-17

Br. Res. No.__ dtd. April


5712 MA. GRESILDA QUNANO YU 10, 2017 10-Apr-17 8-Jan-20

Bd. Res. No. ___ dtd.


1569 MA. HERMINIA CASTRO TRILLANA Bd. Res. No. 198 dtd. Oct. 29, 2013 31-Dec-16 April 10, 2017 10-Apr-17 16-Aug-20

Bd. Res. No. 84 dtd. Oct.


2119 MA. IRENE S. BATERBONIA Bd. Res. No. 28 dtd. April 20, 2006 31-Dec-08 11, 2011 11-Oct-11 31-Dec-13

0100 MA. IRENE T. CHING Bd. Res. No 132 dtd. Dec. 14, 2004 31-Dec-06

Bd. Res. No. 46 dtd.


2318 MA. IRMA DIAZ LIM Bd. Res. No. 121 dtd. Dec 26, 2011 31-Dec-14 March 11, 2015 11-Mar-15 31-Dec-17

Bd. Res. No. 38 dtd. March 28, Bd. Res. No. 17 dtd. Feb.
3890 MA. ISABEL B. LOPEZ 2011 31-Dec-13 2, 2015 2-Feb-15 31-Dec-17

Page 422
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Bd. Res. No. 242 dtd.


3271 MA. ISABEL L. MILLANO Bd. Res. No. 16 dtd. Oct. 22, 2012 31-Dec-15 Dec. 4, 2015 1-Jan-16 31-Dec-18

Bd. Res. No. 66 dtd.


4254 MA. ISABEL L. PAGULAYAN Bd. Res. No. 209 dtd. Oct. 29, 2013 31-Dec-16 March 8, 2017 8-Mar-17 14-Dec-20

Bd. Res. No. ___ dtd.


2319 MA. ISABEL SINGSON LAGUNILLA Bd. Res. No. 63 dtd. March 6, 2013 31-Dec-15 April 10, 2017 10-Apr-17 19-Jan-20

0274 MA. ISABEL T. MADAMBA Bd. Res. No. 69 dtd. Sept. 18, 2003 31-Dec-05

Bd. Res. No. 353 dtd.


3864 MA. ISABELITA TOLENTINO CASANOVA Bd. Res. No. 262 dtd. Dec. 9, 2013 31-Dec-16 November 3, 2016 1-Jan-17 31-Dec-19

Br. Res. No. 82 dtd. July


5722 MA. JESUSA JOSENNIA ORTIZ TUPPAL 8, 2015 8-Jul-15 31-Dec-17

Bd. Res. No. 05 dtd. Jan.


4426 MA. JOCELYN SANTOS CARTAGO Bd. Res. No. 14 dtd. Feb. 20, 2012 31-Dec-14 26, 2015 26-Jan-15 31-Dec-17

Bd. Res. No. 16 dtd. Jan.


0688 MA. JOSEFINA JOCELYN C. GONZALES Bd. Res. No. 98 dtd. Sept. 11, 2007 31-Dec-09 27, 2010 27-Jan-10 31-Dec-12

Bd Res. No. 15 dtd. Jan.


3686 MA. JOSEPHINE A. CACAPIT-CONDING 14, 2008 14-Jan-08 31-Dec-10

Bd. Res. No. 40 dtd. March 28, Bd. Res. No. 09 dtd. Feb.
1208 MA. JOVITA ZARATAN CRUZ 2011 31-Dec-13 2, 2015 2-Feb-15 31-Dec-17

Bd. Res. No. 157 dtd. Sept. 27, Bd. Res. No. 42 dtd. Feb.
1681 MA. JUDITH KING MENDEJA 2013 31-Dec-16 9, 2017 9-Feb-17 22-Dec-20

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Br. Res. No. dtd. May 12,
1682 MA. JULIETA G. ESPEJO 2017 12-May-17 21-Mar-20
Accreditation cancelled. Formed
Bd. Res. No. 08 dtd. Partnership: MilanDomingo & Co. (BR
4867 MA. KARLA M. QUIZON-MILAN February 8, 2011 8-Feb-11 31-Dec-13 No. 91 dated August 13, 2012)

Br. Res. No. 52 dtd. Feb.


6077 MA. KRISTINE T. PADAYAO 18, 2016 18-Feb-16 31-Dec-18
Br. Res. No.__ dtd. April
6078 MA. LEILA J. PUNZALAN 10, 2017 10-Apr-17 12-Nov-20
Cancelled effective Nov.
6, 2007. Partner of
1496 MA. LERMA MARIANO - REYES Bd. Res. No. 81 dtd. July 5, 2005 31-Dec-07 Reyes, Diano, tumanda

Bd. Res. No. 142 dtd.


4180 MA. LORDELIZA L. RIVERA July 18, 2008 18-Jul-08 31-Dec-10

Br. Res. No. 407 dtd.


6476 MA. LORENA A. ESPERAS November 24, 2016 24-Nov-16 31-Dec-18

Bd. Res. No. 203 dtd.


2822 MA. LORENA C. DINGLE Bd. Res. No. 172 dtd. Oct. 22, 2012 31-Dec-15 November 2, 2015 1-Jan-16 31-Dec-18

Br. Res. No. 207 dtd.


6831 MA. LORENA VELUZ CARABIDO April 17, 2017 17-Apr-17 25-May-20

Bd Res. No. 130 dtd.


3286 MA. LORETA N. SANTOS Sept. 26, 2007 26-Sep-07 31-Dec-09

Page 424
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Bd Res. No. 49 dtd. Sept.


2790 MA. LORNA G. GRACILLA 06, 2007 6-Sep-07 31-Dec-09

Br. Res. No.__ dtd. April


6903 MA. LOURDES ALMIREZ CAMALIGAN 10, 2017 10-Apr-17 26-Dec-20

Bd. Res. No. 234 dtd.


2493 MA. LOURDES ARROYO - DE GUZMAN Bd. Res. No. 87 dtd. Nov. 10, 2006 31-Dec-08 August 23, 2016 23-Aug-16 31-Dec-18

Bd. Res. No. dtd. May


3753 MA. LOURDES B. BUENSUCESO Bd. Res. No. 31 dtd. Jan. 28, 2008 31-Dec-10 12, 2017 12-May-17 10-Sep-20

Bd. Res. No. 157 dtd.


4221 MA. LOURDES B. TERBIO Bd. Res. No. 152 dtd. Sept. 5, 2008 31-Dec-10 Sept. 27, 2013 27-Sep-13 31-Dec-15

Bd. Res. No. 441 dtd.


4907 MA. LOURDES E. CAPILI Bd. Res. No. 325 dtd. Dec. 27, 2013 31-Dec-15 Dec. 14, 2016 1-Jan-17 31-Dec-19

MA. LOURDES FRANCISCO MENDOZA ( Formerly: Bd. Res. No. 08 dtd. Feb.
4225 MA. LOURDES DE JESUS FRANCISCO) Bd. Res. No. 75 dtd. Oct. 7, 2011 31-Dec-13 2, 2015 2-Feb-15 31-Dec-17

Bd. Res. No. 146 dtd. Sept. 25, Bd. Res. No. 131 dtd.
5155 MA. LOURDES G. AQUE 2012 31-Dec-14 August 11, 2015 11-Aug-15 31-Dec-17

Br. Res. No. 350 dtd.


6381 MA. LOURDES MERCADO PULMANO November 3, 2016 3-Nov-16 31-Dec-18

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Bd Res. No. 209 dtd. November 12, Bd Res. No. 131 dtd.
3420 MA. LOURDES P. GALIT 2012 31-Dec-15 August 11, 2015 1-Jan-16 31-Dec-18

Bd. Res. No. 16 dtd. Jan.


2632 MA. LOURDES P. JOSUE 29, 2007 29-Jan-07 31-Dec-09

Br. Res. No. 318 dtd.


6352 MA. LOURDES PAGUIA ASENSI October 26, 2016 26-Oct-16 31-Dec-18

Br. Res.No. 215 dtd. April


5604 MA. LOURDES POSADAS MANGABAT Br. Res.No. 45 dtd. Dec. 29, 2014 31-Dec-16 20, 2017 20-Apr-17 11-Feb-20

Bd. Res. No. 130 dtd.


0853 MA. LOURDES R. QUIBIN Bd. Res. No. 42 dtd. Jan. 28, 2008 31-Dec-10 Nov. 12, 2010 1-Jan-11 31-Dec-13

Br. Res. No. 100 dtd. July


5846 MA. LUCIA R. OZAETA 14, 2015 8-Jul-15 31-Dec-17

Bd. Res. No. 47 dtd. Jan.


3822 MA. LUCITA M. ISIDRO - PETATE 28, 2008 28-Jan-08 31-Dec-10

0024 MA. LUISA B. VILLACORTA Bd. Res. No. 22 dtd. Feb. 24, 2004 31-Dec-06

Br. Res. No. 94 dtd. July


5820 MA. LUNALUZ C. VALMONTE 8, 2015 8-Jul-15 31-Dec-17

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Bd. Res. No. 165 dtd.


1383 MA. LUZ C. TAMPIS Bd. Res. No. 319 dtd. Dec. 27, 2013 31-Dec-16 April 7, 2017 7-Apr-17 19-Jul-20

Bd. Res. No. 99 dtd. April


5310 MA. LUZ T. PADOLINA 17, 2013 17-Apr-13 31-Dec-15

Bd. Res. No. 07 dtd.


4865 MA. MARGARITA HERNANDEZ TORAL February 6, 2011 8-Feb-11 31-Dec-13

Br. Res. No. 243 dtd.


5999 MA. MELERVA MAKINANO HERAWI December 4, 2015 4-Dec-15 31-Dec-17

Bd. Res. No. 39 dtd. Dec.


2133 MA. MELINA VILLON ONG Bd. Res. No. 89 dtd. Oct. 11, 2011 31-Dec-14 19, 2014 1-Jan-15 31-Dec-17

Bd Res. No. 117 dtd.


3208 MA. MIRAFLOR N. CABARLES - QUINITIO Sept. 14, 2007 14-Sep-07 31-Dec-09

Bd. Res. No. 122 dtd. Sept. 19, Bd. Res. No. 249 dtd.
2861 MA. NELIA GULAR NABONG 2012 31-Dec-15 Dec. 14, 2015 1-Jan-16 31-Dec-18

Bd. Res. No. 170 dtd.


1682 MA. NORITA NANAD LAMBOT Bd. Res. No. 213 dtd. Oct. 29, 2013 31-Dec-16 April 7, 2017 7-Apr-17 17-Oct-20

Br. Res. No. dtd. May 12,


1683 MA. OFELIA ALTAREJO SMENDOZA 2017 12-May-17 24-Feb-20

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Bd. Res. No. ___ dtd.


0959 MA. PAZ DANTES INGAL Bd. Res. No. 319 dtd. Dec. 27, 2013 31-Dec-16 April 10, 2017 10-Apr-17 24-Jan-20

Bd Res. No. 17 dtd. Jan.


3098 MA. REGINA B. LORIA Bd Res. No. 94 dtd. Sept. 11, 2007 31-Dec-09 27, 2010 27-Jan-10 31-Dec-12

Bd. Res. No. 71 dtd. April


3925 MA. REGINA R. FAJARDO 2, 2008 2-Apr-08 31-Dec-10

Bd. Res. No. 270 dtd.


4765 MA. RITA RODRIGUEZ ASINAS Bd. Res. No. 197 dtd. Oct. 24, 2012 31-Dec-15 Dec. 28, 2015 1-Jan-16 31-Dec-18

Bd. Res. No. 03 dtd.


5526 MA. ROSALYN ARIZAPA BANUA August 13, 2014 13-Aug-14 31-Dec-16

Bd. Res. No. 130 dtd. Nov. 12, Bd. Res. No. 167 dtd.
1439 MA. ROSANNA RAVARA MAGCANAN 2010 31-Dec-13 Sept. 27, 2013 1-Jan-14 31-Dec-16

Bd. Res. No. 48 dtd. March 28, Bd. Res. No. 76 dtd. July
4342 MA. ROSANNA SANTELICES RODULFO 2012 31-Dec-14 8, 2015 8-Jul-15 31-Dec-17

Br. Res. No. 138 dtd.


6755 MA. ROSARIO C. MARTILLANO March 28, 2017 28-Mar-17 6-Oct-20

Bd. Res. No. dtd. May


0742 MA. ROSARIO R. BRIONES-MANALANG Bd. Res. No. 204 dtd. Oct. 29, 2013 31-Dec-16 12, 2017 12-May-17 30-Oct-20

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Bd Res. No. 50 dtd. Sept.


2802 MA. ROSARIO R. FRANCISCO 06, 2007 6-Sep-07 31-Dec-09

Bd. Res. No. 138 dtd. Sept. 25, Bd. Res. No. 188 dtd.
0741 MA. ROSITA GARCIA ALON 2012 31-Dec-15 Oct. 14, 2015 1-Jan-16 31-Dec-18

Bd. Res. No. 101 dtd. August 13, Bd. Res. No. 43 dtd. Dec.
5120 MA. ROWENA TORRALBA FLORES 2012 31-Dec-14 19, 2014 1-Jan-15 31-Dec-17

Br. Res. No. dtd. May 12,


5121 MA. SARAH E. DIVINAGRACIA 2017 12-May-17 27-Jan-20

Bd. Res. No. 05 dtd. February 4,


0226 MA. SARAH JANE R. HIRANG 2003 31-Dec-05

Bd. Res. No. 96 dtd. May


4016 MA. SOCORRO G. MANATAD - ROXAS 12, 2008 12-May-08 31-Dec-10

Br. Res. No. 121 dtd.


6159 MA. SOCORRO MAGTOTO SUNGLAO May 17, 2016 17-May-16 31-Dec-18

Bd. Res. No. 251 dtd. Nov. 11, Bd. Res. No. 356 dtd.
3865 MA. SOCORRO N. BARTOLOME 2013 31-Dec-16 Nov. 3, 2016 1-Jan-17 31-Dec-19

Bd. Res. No. 17 dtd. Jan.


2636 MA. SOCORRO S. FROYALDE 29, 2007 29-Jan-07 31-Dec-09

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Bd Res. No. 126 dtd.


3264 MA. TARA V. OROSCO Sept. 17, 2007 17-Sep-07 31-Dec-09

Br. Res. No. 126 dtd.


5880 MA. TERESA B. DE LOS REYES August 11, 2015 11-Aug-15 31-Dec-17

Bd. Res. No. 92 dtd. Aug.


2383 MA. TERESA ARTILLAGA - AZUL Bd. Res. No. 59 dtd. Sept. 8, 2006 31-Dec-08 11, 2009 11-Aug-09 31-Dec-11

Bd. Res. No. 76 dtd.


4858 MA. TERESA B. CEREZO Bd. Res. No. 285 dtd. Dec. 23, 2013 31-Dec-16 March 10, 2017 10-Mar-17 31-Dec-16

Bd. Res. No. ___ dtd.


4255 MA. TERESA BATOON PABRUA Bd. Res. No. 272 dtd. Dec. 18, 2013 31-Dec-16 April 10, 2017 10-Apr-17 31-Oct-20

1227 MA. TERESA C. YAGONIA Bd. Res. No. 48 dtd. Apr. 12, 2005 31-Dec-07

Bd. Res. No. 44 dtd. March 28, Bd. Res. No. 224 dtd.
2269 MA. TERESA CADIENTE CORREA 2012 31-Dec-14 Dec. 1, 2015 1-Dec-15 31-Dec-17
Bd. Res. No. 136 dtd. Sept. 25, Bd. Res. No. 21 dtd.
0783 MA. TERESA GERALDE-GALES 2012 31-Dec-15 February 9, 2016 9-Feb-16 31-Dec-18

Br. Res. No. dtd. May 12,


784 MA. TERESA L. VENZON 2017 12-May-17 24-Sep-20

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Br. Res.No. 20 dtd. Jan.


5605 MA. TERESA L. VILLALOBOS Br. Res.No. 45 dtd. Dec. 29, 2014 31-Dec-16 18, 2017 18-Jan-17 31-Dec-19

Bd Res. No. 129 dtd. Sept. 26, Bd Res. No. 95 dtd. June
3277 MA. TERESA LEILANI R. VERGARA 2007 31-Dec-09 8, 2010 8-Jun-10 31-Dec-12

0604 MA. TERESA M. MANLUGON Bd. Res. No. 50 dtd. June 7, 2004 31-Dec-06

Bd. Res. No. 145 dtd.


0401 MA. TERESA SY GARCIA Bd. Res. No. 16 dtd. Jan. 27, 2010 31-Dec-12 Sept. 25, 2012 1-Jan-13 31-Dec-15

Bd. Res. No. ____ dtd.


3938 MA. TERESA Y. SILVERIO - VISPO Bd. Res. No. 74 dtd. April 10, 2008 31-Dec-10 April 10, 2017 10-Apr-17 21-Oct-20

Bd. Res. No. 05 dtd. January 8, Bd. Res. No. 204 dtd.
5221 MA. TERESITA O. DAA 2013 31-Dec-15 November 2, 2015 1-Jan-16 31-Dec-18

Bd. Res. No. 44 dtd. Feb.


2442 MA. TERESITA T. BUCCAT Bd. Res. No. 76 dtd. Nov. 3, 2006 31-Dec-08 9, 2017 9-Feb-17 19-Jan-19

Bd. Res. No. 67 dtd. April


3916 MA. TERESITA T. SEPULVEDA 2, 2008 2-Apr-08 31-Dec-10

Bd. Res. No. 72 dtd. July


2432 MA. THERESA A. ABCEDE Bd. Res. No. 11 dtd. Feb. 8, 2012 31-Dec-14 8, 2015 8-Jul-15 31-Dec-17

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Bd. Res. No. 121 dtd. Sept. 19, Bd. Res. No. 74 dtd. July
5136 MA. THERESA CRUZ SANTOS 2012 31-Dec-14 8, 2015 8-Jul-15 31-Dec-17

Bd. Res. No. 113 dtd.


4068 MA. THERESA F. MATA May 21, 2008 21-May-08 31-Dec-10

Bd. Res. No. 147 dtd.


1017 MA. THERESA J. JANAIRO Bd. Res. No. 33 dtd. Feb. 22, 2005 31-Dec-07 Sept. 5, 2008 5-Sep-08 31-Dec-10

Bd Res. No. 188 dtd.


3575 MA. THERESA M. SISON Nov. 8, 2007 8-Nov-07 31-Dec-09

Bd. Res. No. 21 dtd. Jan.


0635 MA. THERESA R. DELA ROCA Bd. Res. No. 63 dtd. Mar. 26, 2010 31-Dec-12 8, 2013 8-Jan-13 31-Dec-15 CANCELLED

Br. Res. No. 126 dtd.


6748 MA. THERESA SAN CARLOS ATOS March 17, 2017 17-Mar-17 20-Jun-20

Br. Res. No.__ dtd. April


6901 MA. THERESA SD. MASARAP 10, 2017 10-Apr-17 13-Sep-20

Bd. Res. No. 219 dtd. December 26, Bd. Res. No. 219 dtd.
2922 MA. THERESA V. LABILLES 2012 31-Dec-15 December 1, 2015 1-Jan-16 31-Dec-18

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Br. Res. No.__ dtd. April


2923 MA. THERESITA JOAN REGUNTON SANCHEZ 10, 2017 10-Apr-17 12-Jun-20

Bd. Res. No. ___ dtd.


4267 MA. VICTORIA AGUILA MANLONGAT Bd. Res. No. 320 dtd. Dec. 27, 2013 31-Dec-16 April 10, 2017 10-Apr-17 24-Nov-20

Bd. Res. No.58 dtd.


4720 MA. VICTORIA DOLATRE LAVIN Bd. Res. No.55 dtd. Mar. 23, 2010 31-Dec-12 March 6, 2013 6-Mar-13 31-Dec-15

Bd. Res. No. 105 dtd.


4046 MA. VICTORIA I. VICTORIA May 12, 2008 12-May-08 31-Dec-10

Bd. Res. No. 73 dtd. July


4549 MA. VICTORIA KASILAG CARIGABA Bd. Res. No. 16 dtd. Feb. 20, 2012 31-Dec-14 8, 2015 8-Jul-15 31-Dec-17

Bd. Res. No. 272 dtd.


2854 MA. VICTORIA L. FORMOSO Bd. Res. No. 159 dtd. Oct. 22, 2012 31-Dec-15 Dec. 28, 2015 1-Jan-16 31-Dec-18

Bd. Res. No. 80 dtd. July


2548 MA. VICTORIA RAMOS EUGENIO Bd. Res. No. 24 dtd. Feb. 20, 2012 31-Dec-14 8, 2015 8-Jul-15 31-Dec-17

Br. Res. No. 91 dtd. July


5793 MA. VIDA AGUAS SILVA 8, 2015 8-Jul-15 31-Dec-17

Bd. Res. No. 27 dtd. Feb.


0521 MA. VIRGINIA S. SISAYAN Bd. Res. No. 159 dtd. Oct. 22, 2012 31-Dec-15 9, 2016 9-Feb-16 31-Dec-18

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Bd. Res. No. 48 dtd. Jan.


3833 MA. WILMA R. GONZALES 28, 2008 28-Jan-08 31-Dec-10

Br. Res. No. 406 dtd.


6456 MA. ZENAIDA CORNITO SALUGSUGAN November 24, 2016 24-Nov-16 31-Dec-18

Bd. Res. No. 146 dtd.


1491 MABAGA, NAVA AND COMPANY Bd. Res. No. 66 dtd. June 1, 2005 31-Dec-07 Sept. 8, 2008 5-Sep-08 31-Dec-10

Bd. Res. No. 140 dtd. Sept. 25, Bd. Res. No. 05 dtd. Jan.
1743 MABEL A. MENGUITO 2012 31-Dec-14 26, 2015 26-Jan-15 31-Dec-17

Br. Res. No. 121 dtd.


6160 MABEL ABARINTOS CAJAYON May 17, 2016 17-May-16 31-Dec-18

Br. Res. No. 283 dtd.


6331 MABEL Q. BULADO September 28, 2016 28-Sep-16 31-Dec-18

Bd. Res. No. 49 dtd. Jan.


0965 MACALAGAY CIRIACO & CO. Bd. Res. No. 28 dtd. Feb. 18, 2005 31-Dec-07 28, 2008 28-Jan-08 31-Dec-10

Bd. Res. No. 142 dtd.


4181 MACARIO R. DUTERTE July 18, 2008 18-Jul-08 31-Dec-10

1328 MACASO, GAMBOA, GALVAN AND COMPANY Bd. Res. No. 61 dtd. May 25, 2005 31-Dec-07

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Piol Abanto under Board.
MACEDA VALENCIA & CO. (Formerly: MACEDA Bd. Res. No .259 dtd. Res. 10 dated February 9,
4748 FARNACIO & CO.) Bd. Res. No.192 dtd. Oct. 24, 2012 31-Dec-15 Dec. 14, 2015 1-Jan-16 31-Dec-18 2016

Bd. Res. No. 82 dtd. October 11, Bd. Res. No. 32 dtd.
4643 MACHICA TAN - CRUZ & CO. 2011 31-Dec-14 February 23, 2015 23-Feb-15 31-Dec-17

Bd. Res. No. 84 dtd.


0832 MADARANG & COMPANY Bd. Res. No. 236 dtd. Oct. 29, 2013 31-Dec-16 March 10, 2017 10-Mar-17 17-Jan-20

Bd. Res. No. 95 dtd. May


0156 MADELINE Z. ONG Bd. Res. No. 03 dtd. Jan 4, 2005 31-Dec-07 12, 2008 12-May-08 31-Dec-10

Bd. Res. No. 25 dtd.


0751 MADELON BAYLON LEE Bd. Res. No. 52 dtd. Feb. 11, 2013 31-Dec-15 Feb. 9, 2016 9-Feb-16 31-Dec-18

Bd Res. No. 46 dtd. Sept.


2765 MADELYN L. MESINA 04, 2007 4-Sep-07 31-Dec-09

Bd. Res. No. 274 dtd.


4140 MADRIGAL MASORONG MACADATO Bd. Res. No. 104 dtd. June 4, 2013 31-Dec-16 Sept. 23, 2016 1-Jan-17 31-Dec-19

Br. Res. No. 256 dtd.


6306 MADRONIO PATRIARCA & ASSOCIATES September 5, 2016 5-Sep-16 31-Dec-18

Br. Res. No. 155 dtd. July


6225 MAE ANN VILLARIN LORENZO 4, 2016 4-Jul-16 31-Dec-18

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MAE BELANDRES FERRARO ( Formerly: MAE Bd. Res. No. 63 dtd. Feb.
4941 CABELLON BELANDRES) Bd. Res. No. 73 dtd. July 1, 2011 31-Dec-13 19, 2016 19-Feb-16 31-Dec-18

Bd. Res. No. 03 dtd. August 13, Bd. Res. No. dtd. May
5527 MAE CRISTINA SACRO MARTINEZ 2014 31-Dec-16 12, 2017 12-May-17 31-May-20

0731 MAE M. GACRAMA Bd. Res. No. 76 dtd. Sept 15, 2004 31-Dec-06

Br. Res. No. 214 dtd.


5985 MAGDALENA MAGADIA MODAWAN December 1, 2015 1-Dec-15 31-Dec-17

Bd. Res. No. 69 dtd. April


1482 MAGDALENA P. PEREZ Bd. Res. No. 76 dtd. April 10, 2008 31-Dec-10 26, 2011 26-Apr-11 31-Dec-13

Bd. Res. No. ____ dtd.


3754 MAGDALENE PERALTA ESCAO Bd. Res. No. 268 dtd. Dec. 18, 2013 31-Dec-16 APril 10, 2017 10-Apr-17 25-May-20

Bd. Res. No. 48 dtd. Jan.


3834 MAGNA LEA C. CARILLA 28, 2008 28-Jan-08 31-Dec-10

1483 MAGNO FRANCISCO Y. MATEO, JR. Bd. Res. No. 67 dtd. June 2, 2005 31-Dec-07

Br. Res. No. 136 dtd.


6752 MAGNO PAYABYAB LIM & CO. March 23, 2017 23-Mar-17 28-Sep-20

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Bd. Res. No. 74 dtd. July


1228 MAGNOLIA M. MARQUEZ Bd. Res. No. 61 dtd. April 26, 2011 31-Dec-13 8, 2015 8-Jul-15 31-Dec-17

Bd Res. No. 139 dtd. Sept. 27, Bd Res. No. 170 dtd.
3333 MAGNOLIA S. NEMIL 2007 31-Dec-09 April 7, 2017 7-Apr-17 10-Jan-20

Br. Res. No.__ dtd. April


3334 MAICA CRISELDA ACDA DEREJA 10, 2017 10-Apr-17 31-Aug-20

Bd. Res. No. 216 dtd. November 23, Bd. Res. No. 63 dtd. July
5178 MAILANAE L. LABRADOR 2012 31-Dec-14 8, 2015 8-Jul-15 31-Dec-17

MAJELEINE BALINGIT KIM ( Formerly: MAJELEINE Bd. Res. No. 189 dtd.
5437 ONTIVEROS BALINGIT) Bd. Res. No. 293 dtd. Dec. 23, 2013 31-Dec-15 Oct. 14, 2015 1-Jan-16 31-Dec-18

Br. Res. No. 243 dtd.


6000 MAJELIA AZOGUE UBALDO December 4, 2015 4-Dec-15 31-Dec-17

MALBAS, MAHINAY & CO. (Formerly: Bd. Res. No. 133 dtd. Sept. 25, Bd. Res. No. 142 dtd.
0270 NENITA R. MALBAS) 2012 31-Dec-15 August 14, 2015 1-Jan-16 31-Dec-18

Br. Res. No.__ dtd. April


6870 MALCOH GAN TALIDONG 10, 2017 10-Apr-17 20-Mar-20

Bd. Res. No. 151 dtd.


4214 MALOU G. MARTIN Sept. 5, 2008 5-Sep-08 31-Dec-10

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Br. Res. No. 90 dtd. July


5784 MAMAPOK GUIAMBLANG DIRO 8, 2015 8-Jul-15 31-Dec-17

MANAIG, MANAIG & CO. Bd. Res. No. 39 dtd. Feb.


0795 ( Formerly :MANAIG, MEDILLA & CO.) Bd. Res. No. 238 dtd. Oct. 29, 2013 31-Dec-16 9, 2017 9-Feb-17 9-Dec-20

Br. Res. No. 28 dtd. Feb.


6023 MANCAO, DOMINGO AND ASSOCIATES 9, 2016 9-Feb-16 31-Dec-18

Bd. Res. No. 152 dtd.


0672 MANGAY-AYAM LIM & CO. Bd. Res. No. 176 dtd. Oct. 22, 2012 31-Dec-15 August 17, 2015 1-Jan-16 31-Dec-18

Bd Res. No. 49 dtd. Sept.


2791 MANNY E. LOZANO 06, 2007 6-Sep-07 31-Dec-09

Br. Res. No. 409 dtd.


6497 MANNY ESPALDON COLLADO November 24, 2016 24-Nov-16 31-Dec-18

Bd. Res. No. 433 dtd.


1442 MANOLITO BAUTISTA DELA CRUZ Bd. Res. No. 152 dtd. Sept. 9, 2013 31-Dec-16 Dec. 14, 2016 1-Jan-17 31-Dec-19

Bd Res. No. 151 dtd. Oct.


3406 MANOLITO C. IGNACIO 3, 2007 3-Oct-07 31-Dec-09

Br. Res. No. 50 dtd. Feb.


6658 MANOLITO DIMAANO MENDOZA 9, 2017 9-Feb-17 5-Apr-20

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Bd. Res. No. 43 dtd. Feb.


4904 MANOLITO ULANDAY TAYAO Bd. Res. No. 197 dtd. Oct. 29, 2013 31-Dec-16 9, 2017 9-Feb-17 11-Feb-20

Bd. Res. No. 223 dtd.


0854 MANOLO CACANINDIN BALANGUE Bd. Res. No. 196 dtd. Oct. 24, 2012 31-Dec-15 Dec. 1, 2015 1-Jan-16 31-Dec-18

Bd. Res. No. 54 dtd. Dec.


2195 MANOLO HILARIO TAN Bd. Res. No. 07 dtd. Feb. 8, 2012 31-Dec-14 29, 2014 1-Jan-15 31-Dec-17

Bd. Res. No. 167 dtd. Sept. 27, Bd. Res. No. 289 dtd.
0764 MANSUETA LINAAC PACANA 2013 31-Dec-16 Sept. 28, 2016 28-Sep-16 31-Dec-18

Bd. Res. No. 36 dtd. February 11, Bd. Res. No. 269 dtd.
5251 MANUEL ANESCO MENDOZA 2013 31-Dec-15 Dec. 28, 2015 1-Jan-16 31-Dec-18

Br. Res. No. dtd. May 12,


5252 MANUEL ARBOLEDA TRIA 2017 12-May-17 17-Apr-20

1384 MANUEL B. JOLITO, JR. Bd. Res. No. 59 dtd. May 25, 2005 31-Dec-07

Bd. Res. No. 09 dtd. Jan


4328 MANUEL D. COMIA 30, 2009 30-Jan-09 31-Dec-11

Br. Res. No.249 dtd. May


4329 MANUEL DENNIS PACTORANAN TRAJANO 3, 2017 3-May-17 29-Jul-20

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Bd. Res. No. 136 dtd. Sept. 25, Bd. Res. No. 184 dtd.
0637 MANUEL GONZALES DE MESA 2012 31-Dec-14 October 14, 2015 14-Oct-15 31-Dec-17

Br. Res. No. 52 dtd. Feb.


6078 MANUEL L. BIAY 18, 2016 18-Feb-16 31-Dec-18

Bd. Res. No. 223 dtd. December 28, Bd. Res. No. 240 dtd.
0661 MANUEL MALASARTE PASCUAL 2012 31-Dec-15 December 4, 2015 1-Jan-16 31-Dec-18

Br. Res. No. 85 dtd. July


5746 MANUEL ROSETE TABUCOL, JR. 8, 2015 8-Jul-15 31-Dec-17

Bd. Res. No. 144 dtd. Sept. 25, Bd. Res. No. 173 dtd.
2686 MANUEL SANTIAGO SANTOS 2012 31-Dec-15 Sept. 21, 2015 1-Jan-16 31-Dec-18

Bd Res. No. 34 dtd.


3648 MANUEL SESE BALACANO Bd Res. No. 61 dtd. April 26, 2012 31-Dec-14 March 3, 2015 3-Mar-15 31-Dec-17

Bd. Res. No. 241 dtd.


2549 MANUEL SOROSORO JOCOSING Bd. Res. No. 09 dtd. Jan. 8, 2013 31-Dec-15 Dec. 4, 2015 1-Jan-16 31-Dec-18

Bd. Res. No. 76 dtd. July


1732 MANUEL TOLENTINO ALPARAQUE Bd. Res. No. 111 dtd. Nov. 3, 2005 31-Dec-07 15, 2009 15-Jul-09 31-Dec-11

Bd. Res. No. 41(B) dtd.


2460 MANUEL TORRECAMPO VELUZ, JR. Bd. Res. No. 60 dtd. April 26, 2012 31-Dec-14 March 4, 2015 4-Mar-15 31-Dec-17

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2236 MANUEL V. ANTONIO Bd. Res. No. 40 dtd. May 30, 2006 31-Dec-08

Br. Res. No.__ dtd. April


6973 MANUELITA SIONA BULABOS 10, 2017 10-Apr-17 19-Feb-20

Bd. Res. No. 60 dtd. April


4483 MANUELITO DE CLARO MONEDA 17, 2009 17-Apr-09 31-Dec-11

Bd Res. No. 177 dtd.


3516 MANUELITO G. NAPOLES Nov. 6, 2007 6-Nov-07 31-Dec-09

Br. Res. No. dtd. May 12,


3517 MAR LAUREN ANIL SERRANO NICOLAS 2017 12-May-17 15-Jul-20

Bd. Res. No. 70 dtd.


0934 MARAVILLA AND COMPANY Bd. Res. No. 350 dtd. Dec. 27, 2013 31-Dec-16 March 8, 2017 8-Mar-17 19-Jan-20

Br. Res. No. 113 dtd. Apr.


6148 MARC MEINARD MANUEL MARIANO 19, 2016 19-Apr-16 31-Dec-18

Bd. Res. No. 40 dtd. Mar.


1962 MARCELA C. SANCHEZ Bd. Res. No. 15 dtd. Mar. 3, 2006 31-Dec-08 9, 2009 9-Mar-09 31-Dec-11

Bd Res. No. 117 dtd.


3209 MARCELIANO S. REYES Sept. 14, 2007 14-Sep-07 31-Dec-09

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Bd Res. No. 09 dtd. Jan.


3656 MARCELINA C. BAYUTAS-CRESER 9, 2008 9-Jan-08 31-Dec-10

Bd. Res. No. 09 dtd.


4872 MARCELINO S. BANARIA February 16, 2011 16-Feb-11 31-Dec-13

Bd. Res. No. 72 dtd. June


1938 MARCELINO T. ALAPAG Bd. Res. No. 185 dtd. Nov. 13, 2008 31-Dec-11 5, 2012 5-Jun-12 31-Dec-14

2405 MARCELO A. ANGELES, JR. Bd. Res. No. 60 dtd. Sept. 11, 2006 31-Dec-08

Bd. Res. No. 76 dtd. July


0708 MARCELO G. MUOZ III Bd. Res. No. 75 dtd. Sept 15, 2004 31-Dec-06 15, 2009 15-Jul-09 31-Dec-11

Br. Res. No. 56 dtd. Feb.


6668 MARCELO MENDOZA CARAG 10, 2017 10-Feb-17 16-Oct-20

Bd. Res. No. dtd. May


1515 MARCELO OLIVO ORAA, JR. Bd. Res. No. 344 dtd. Dec. 27, 2013 31-Dec-16 12, 2017 12-May-17 8-Jul-20

Br. Res. No. 46 dtd. Feb.


6636 MARCIA ACLETA TAGULINAO 9, 2017 9-Feb-17 9-Sep-20

Bd. Res. No. 04 dtd.


4666 MARCIA LUZ M. TOLOMIA January 27, 2010 27-Jan-10 31-Dec-12

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Bd. Res. No. 203 dtd.


3334 MARCIAL CARREON PAGLINAWAN Bd. Res. No. 11 dtd. Jan. 8, 2013 31-Dec-15 November 2, 2015 1-Jan-16 31-Dec-18

Bd. Res. No. 81 dtd. July


2468 MARCIAL V. ESQUEJO Bd. Res. No. 84 dtd. Nov. 10, 2006 31-Dec-08 15, 2009 15-Jul-09 31-Dec-11

Bd Res. No. 78 dtd. April


3138 MARCIANA GO PUA Bd Res. No. 81 dtd. April 14, 2010 31-Dec-12 16, 2013 16-Apr-13 31-Dec-15

Bd. Res. No. 123 dtd.


2659 MARCIANO DITAN MAGTIBAY Bd. Res. No. 21 dtd. Jan. 31, 2007 31-Dec-09 Sept. 6, 2010 6-Sep-10 31-Dec-12

Bd. Res. No. 206 dtd.


3732 MARCIANO ROSALES AVENIDO Bd. Res. No. 153 dtd. Sept. 9, 2013 31-Dec-16 August 12, 2016 1-Jan-17 31-Dec-19

Br. Res. No. 147 dtd. August 17, Br. Res. No. dtd. May
5921 MARCIANO TABANIERA ALEJADO 2015 31-Dec-17 12, 2017 12-May-17 17-Apr-20

0359 MARCO C. ILANO Bd. Res. 05 dtd. Feb. 9, 2004 31-Dec-06

Bd. Res. No. 188 dtd.


2147 MARCO CUAYCONG OCENAR Bd. Res. No. 17 dtd. Mar. 4, 2009 31-Dec-11 Oct. 14, 2015 14-Oct-15 31-Dec-17

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Br. Res. No. 243 dtd.


6292 MARCO FERNANDO LUMANLAN NG August 25, 2016 25-Aug-16 31-Dec-18

Br. Res. No.__ dtd. April


6293 MARCO LINGAT BILASANO 10, 2017 10-Apr-17 18-Dec-20

Bd. Res. No. 237 dtd.


1188 MARCOS AQUINO LEGASPI Bd. Res. No. 248 dtd. Oct. 29, 2013 31-Dec-16 April 25, 2017 25-Apr-17 25-Apr-20

Bd. Res. No. 36 dtd. February 11, Bd. Res. No. 225 dtd.
5252 MARCOS CRISTOBAL ESTRELLA 2013 31-Dec-15 Dec. 1, 2015 1-Jan-16 31-Dec-18
New Partner of Ocampo,
Mendoza, Leong, Lim &
Co. (Acc. No. 0737 per
0430 MARCOS TAN LIM Bd. Res. No. 18 dtd. Jan. 29, 2007 31-Dec-09 4-Apr-08 BR No. 72 dtd. April 4,

Bd. Res. No. 05 dtd. January 8, Bd Res. No. 89 dtd. Mar.


5222 MARDEN CARATAY BAJADO 2013 31-Dec-15 31, 2016 31-Mar-16 31-Dec-18

Bd. Res. No. 165 dtd. Sept. 27, Bd. Res. No. 78 dtd.
1403 MARDOMEO HABARADAS RAYMUNDO 2013 31-Dec-16 March 10, 2017 10-Mar-17 23-Jul-20

Bd. Res. No. 17 dtd. Feb.


4778 MARES BENTILLO CAIDOY Bd. Res. No. 93 dtd. June 8, 2010 31-Dec-12 2, 2015 2-Feb-15 31-Dec-17

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Br. Res. No. 15 dtd.


6568 MARES MORALES CASTILLO January 18, 2017 18-Jan-17 31-Dec-19

Bd. Res. No. 48 dtd. Feb.


4451 MARGARET PO SY Bd. Res. No. 06 dtd. Feb. 8, 2012 31-Dec-14 17, 2016 17-Feb-16 31-Dec-18

Bd. Res. No. 33 dtd. Jan.


1550 MARGARIT DY - LIM Bd. Res. No. 84 dtd. July 5, 2005 31-Dec-07 28, 2008 28-Jan-08 31-Dec-10

Bd Res. No. 245 dtd. December 28, Bd Res. No. 229 dtd.
2823 MARGARITA B. HUAVAS 2012 31-Dec-15 December 1, 2015 1-Jan-16 31-Dec-18

Bd. Res. No. 03 dtd. Jan.


1365 MARGARITA C. ZAMORA Bd. Res. No. 73 dtd. April 10, 2008 31-Dec-10 31, 2012 31-Jan-12 31-Dec-14

1366 MARGARITA GO CATINDIG Bd. Res. No. 58 dtd. May 25, 2005 31-Dec-07

Bd. Res. No. 08 dtd. Feb.


4427 MARGARITA LAYOSO RAMOS Bd. Res. No. 29 dtd. Mar. 4, 2009 31-Dec-11 2, 2015 2-Feb-15 31-Dec-17

Bd Res. No. 182 dtd.


3553 MARGARITA M. AGUILAR Nov. 6, 2007 6-Nov-07 31-Dec-09

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Bd. Res. No. 02 dtd. Jan.


2352 MARGARITA NAPOLES DALMAN Bd. Res. No. 04 dtd. Feb. 8, 2012 31-Dec-14 26, 2015 26-Jan-15 31-Dec-17

Bd Res. No. 233 dtd.


3248 MARGARITA P. CAMERINO Bd Res. No. 61 dtd. Mar. 23, 2010 31-Dec-12 December 28, 2012 1-Jan-13 31-Dec-15

Bd. Res. No. 21 dtd. July 05,


0101 MARGARITO C. CHAN 2001 31-Dec-03

Br. Res. No. 108 dtd. Apr.


6142 MARGARITO DE LOS CIENTOS MONTECILLO 12, 2016 12-Apr-16 31-Dec-18

1570 MARGERY F. LAJOT-MASCARIAS Bd. Res. No. 86 dtd. August 3, 2005 31-Dec-07

Bd. Res. No. 91 dtd. April


4005 MARGIE V. OFICIAL 17, 2008 17-Apr-08 31-Dec-10

Br. Res. No.__ dtd. April


4006 MARGIE LYN LLUZ PINCA 10, 2017 10-Apr-17 14-Jan-20

Bd Res. No. 08 dtd. Feb.


3671 MARGIE M. FORTIN Bd Res. No. 95 dtd. Oct. 19, 2011 31-Dec-13 2, 2015 2-Feb-15 31-Dec-17

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Bd. Res. No. 63 dtd. April


4927 MARI TONI C. BARBO 26, 2011 26-Apr-11 31-Dec-13

Bd. Res. No. 03 dtd.


5215 MARIA AGNES BORLADO BRIONES January 8, 2013 8-Jan-13 31-Dec-15

Bd Res. No. 08 dtd. August 13, Bd Res. No. ____ dtd.


3139 MARIA AISHA PUNO MANGONDATO-RILLORAZA 2014 31-Dec-16 April 10, 2017 10-Apr-17 17-Jun-20

Br. Res. No. 50 dtd. Feb.


6659 MARIA ALEISA GUTIEREZ PANGANIBAN 9, 2017 9-Feb-17 16-Oct-20

Br. Res. No.__ dtd. April


6882 MARIA ALINA BEFINOSA TORREVILLAS 10, 2017 10-Apr-17 29-Dec-20

Bd. Res. No. 16 dtd. Jan.


2631 MARIA ALLEN B. DENIEGA 29, 2007 29-Jan-07 31-Dec-09

Br. Res. No. 197 dtd.


6256 MARIA ALMA LYNN VINSON BISMONTE August 2, 2016 2-Aug-16 31-Dec-18

Bd. Res. No. 38 dtd.


5264 MARIA ANA ABRIO SALAMAT February 11, 2013 11-Feb-13 31-Dec-15

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Bd Res. No. 242 dtd. December 28, Bd Res. No. 172 dtd.
3323 MARIA ANTONIETTE V. MARIANO-CRUZ 2012 42369.00 Sept. 21, 2015 1-Jan-16 31-Dec-18

Br. Res. No. 153 dtd. July


6212 MARIA ASUMPTA MANGCOY ACEBUQUE 4, 2016 4-Jul-16 31-Dec-18

Bd. Res. No. 48 dtd. August 27,


0254 MARIA BELLA M. MERIO 2003 31-Dec-05

Br. Res. No. dtd. May 12,


255 MARIA CANDELARIA MANAYAN CLEOFAS 2017 12-May-17 2-Feb-20

Bd Res. No. 05 dtd. Jan.


3622 MARIA CAROL T. ATIENZA 9, 2008 9-Jan-08 31-Dec-10

Bd. Res. No. 171 dtd.


1733 MARIA CECILIA J. PABICO Bd. Res. No. 208 dtd. Oct. 29, 2013 31-Dec-16 April 7, 2017 7-Apr-17 20-Aug-20

Br. Res. No. dtd. May 12,


1734 MARIA CECILIA T. ANGELES 2017 12-May-17 27-Jan-20

Bd. Res. No. 19 dtd. January 28, Bd. Res. No. 236 dtd.
4681 MARIA CELESTE DIAZ CANDELARIA 2010 31-Dec-12 December 28, 2012 1-Jan-13 31-Dec-15

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Br. Res. No. dtd. May 12,


4682 MARIA CELINA PANIM PEAFLOR 2017 12-May-17 15-Jul-20

Bd. Res. No. 05 dtd. January 8, Bd. Res. No. 202 dtd.
5223 MARIA CHONA DE GUZMAN CRUZ 2013 31-Dec-15 November 2, 2015 1-Jan-16 31-Dec-18

Bd. Res. No. dtd. May


4935 MARIA CIELO VALENZUELA MENDOZA Bd. Res. No. 47 dtd. Dec. 29, 2014 31-Dec-16 12, 2017 12-May-17 10-Jun-20

Br. Res. No. dtd. May 12,


4936 MARIA CLARA M. SIBULO 2017 12-May-17 12-Aug-20

Bd. Res. No. 17 dtd. Feb.


3917 MARIA CONCEPCION CONCEPCION Bd. Res. No. 30 dtd. March 9, 2011 31-Dec-13 2, 2015 2-Feb-15 31-Dec-17

Bd Res. No. dtd. May 12,


3623 MARIA CORAZON H. ALBORES Bd Res. No. 263 dtd. Dec. 9, 2013 31-Dec-16 2017 12-May-17 7-Jun-20

Bd. Res. No. 80 dtd. July


1242 MARIA CRESENCIA DE VERA DALAY Bd. Res. No. 121 dtd. Dec 26, 2011 31-Dec-14 8, 2015 8-Jul-15 31-Dec-17

Bd. Res. No. 166 dtd.


3576 MARIA CRISTINA B. ALINSOOT Bd. Res. No. 203 dtd. Oct. 29, 2012 31-Dec-15 Sept. 17, 2015 1-Jan-16 31-Dec-18

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Br. Res. No.__ dtd. April


3577 MARIA CRISTINA CAPARAL ELLAZAR 10, 2017 10-Apr-17 7-Nov-20

Bd. Res. No. 143 dtd.


4963 MARIA CRISTINA CRUZ CAYMO Bd. Res. No. 150 dtd. Sept. 9, 2013 31-Dec-16 March 28, 2017 28-Mar-17 25-Oct-20

Bd. Res. No. 08 dtd. Jan.


1151 MARIA CRISTINA L. PERALTA Bd. Res. No. 336 dtd. Dec. 27, 2013 31-Dec-16 18, 2017 18-Jan-17 31-Dec-19

Br. Res. No.__ dtd. April


1152 MARIA CRISTINA NATIVIDAD MACALINAO 10, 2017 10-Apr-17 27-Aug-20

Br. Res. No. dtd. May 12,


1153 MARIA CRISTINA RICAMARA HERNANDEZ 2017 12-May-17 27-Jan-20

Br. Res. No. 115 dtd. July


5866 MARIA CRISTINA Z. MALLILLIN 24, 2015 24-Jul-15 31-Dec-17

Bd. Res. No. 12 dtd. Jan.


2606 MARIA DEBBIE M. YU 29, 2007 29-Jan-07 31-Dec-09

Bd. Res. No. 109 dtd. Sept. 12, Bd. Res. No. 220 dtd.
3395 MARIA DIANA DIMACULANGAN DELA VEGA 2012 31-Dec-15 Dec. 1, 2015 1-Jan-16 31-Dec-18

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Br. Res. No.__ dtd. April


3396 MARIA EDITHA M. JORVINA 10, 2017 10-Apr-17 20-Sep-20

Bd. Res. No. 76 dtd.


2194 MARIA ELENA CAETE - DELA CRUZ Bd. Res. No. 26 dtd. Feb. 12, 2012 31-Dec-14 March 10, 2017 10-Mar-17 23-Nov-20

Br. Res. No. 74 dtd.


6706 MARIA ELENA DE JESUS GUILLERMO March 10, 2017 10-Mar-17 1-Jan-20

Br. Res. No. 164 dtd.


6790 MARIA ELENA MAGSIPOC ELIZAGA April 7, 2017 7-Apr-17 18-Jun-20

Bd. Res. No. 218 dtd.


5456 MARIA ELENA ONGKINGCO-SANTOS Bd. Res. No. 307 dtd. Dec. 27, 2013 31-Dec-15 April 20, 2017 20-Apr-17 23-Apr-20

Bd Res. No. 76 dtd. Mar.


3042 MARIA ELENA SALAMAT - SANTOS Bd Res. No. 162 dtd. Oct. 22, 2012 31-Dec-15 28, 2016 1-Jan-13 31-Dec-18

Bd. Res. No. 08 dtd. August 13, Bd. Res. No. 216
1283 MARIA ELENA Y. TE 2014 31-Dec-16 dtd.April 20, 2017 20-Apr-17 18-May-20

Bd. Res. No. 29 dtd.


4314 MARIA ELLEN H. GONZAGA Bd. Res. No. 14 dtd. Feb. 20, 2012 31-Dec-14 December 19, 2014 1-Jan-15 31-Dec-17

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Bd Res. No. 87 dtd. Mar.


1571 MARIA ELLEN O. BAQUIRAN Bd. Res. No. 51 dtd. Feb. 11, 2013 31-Dec-15 31, 2016 31-Mar-16 31-Dec-18

Br. Res. No.__ dtd. April


6976 MARIA ELNIDA TAMPUS PAHUGOT 10, 2017 10-Apr-17 6-Jun-20

1385 MARIA EMESTEL SOCORRO M. RAMOS Bd. Res. No. 59 dtd. May 25, 2005 31-Dec-07

Bd. Res. No. 117 Dtd.


0524 MARIA EMMA T. SY - BANG Bd. Res. No. 50 Dtd. Feb. 11, 2013 31-Dec-15 May 5, 2016 5-May-16 31-Dec-18

Br. Res. No. 166 dtd.


6798 MARIA ESPERANZA M. VILLLAROSA April 7, 2017 7-Apr-17 2-Jun-20

Bd. Res. No. 52 dtd. Mar.


2696 MARIA ETHEL A. CRUZ Bd. Res. No. 31 dtd. Mar. 2, 2007 31-Dec-09 23, 2010 23-Mar-10 31-Dec-12

Br. Res. No.__ dtd. April


2697 MARIA EUGENIA CELMAR MIRANDA 10, 2017 10-Apr-17 1-Mar-20

Br. Res. No.__ dtd. April


6986 MARIA FATIMA A. BAGAMAN 10, 2017 10-Apr-17 10-Sep-20

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Bd. Res. No. 219 dtd.


0570 MARIA FE GLYCYRRHIZA T. GACULA Bd. Res. No. 175 dtd. Oct. 22, 2012 31-Dec-15 Dec. 1, 2015 1-Jan-16 31-Dec-18

Br. Res. No.__ dtd. April


571 MARIA FE MEDILO NUQUI 10, 2017 10-Apr-17 22-Aug-20

Bd Res. No. 130 dtd.


3165 MARIA FE PALANA SARMIENTO Bd Res. No. 157 dtd. Oct. 22, 2012 31-Dec-15 August 11, 2015 1-Jan-16 31-Dec-18

Bd. Res. No. 131 dtd. Sept. 25, Bd. Res. No. 94 dtd. April
0765 MARIA FIRMA C. BIAN-CARTAGENA 2012 31-Dec-15 12, 2016 12-Apr-16 31-Dec-18

Bd. Res. No. 134 dtd.


3119 MARIA FLOR G. CODICO Bd Res. No. 97 dtd. Sept. 11, 2007 31-Dec-09 Oct. 27, 2009 1-Jan-10 31-Dec-12

Bd. Res. No. 46 dtd.


1788 MARIA GAY YUIPCO - COTIANGCO Bd. Res. No. 20 dtd. Mar. 4, 2009 31-Dec-11 March 28, 2012 28-Mar-12 31-Dec-14

Br. Res. No. 239 dtd.


6268 MARIA GEMA S. ESCALANTE August 23, 2016 23-Aug-16 31-Dec-18

Bd. Res. No. 77 dtd. June


5078 MARIA GERNI P. IMBAT 21, 2012 21-Jun-12 31-Dec-14

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Br. Res. No. dtd. May 12,


5079 MARIA GIZELLA G. BAUTISTA 2017 12-May-17 12-Dec-20

Bd. Res. No. 96 dtd. May


4017 MARIA GLORIA L. TIBLE 12, 2008 12-May-08 31-Dec-10

Bd. Res. No. 80 dtd. July


4582 MARIA GLORIA MARCIANO - RAYMUNDO 15, 2009 15-Jul-09 31-Dec-11

Bd. Res. No. 179 dtd.


2547 MARIA HEIDELIZA HOLLERO BATINO Bd. Res. No. 33 dtd. Feb. 12, 2010 31-Dec-12 Oct. 22, 2012 1-Jan-13 31-Dec-15

Bd. Res. No. 209 dtd.


5167 MARIA I. SADUESTE November 12, 2012 12-Nov-12 31-Dec-14

Br. Res. No. 282 dtd.


6323 MARIA JANINE MARZAN JUANGCO September 28, 2016 28-Sep-16 31-Dec-18

Br. Res. No. 366 dtd.


6396 MARIA JESSICA QUIBUYEN DIAZ November 10, 2016 10-Nov-16 31-Dec-18

Bd. Res. No. 62 dtd. July


0451 MARIA JOSEFA GONZAGA BADERE Bd. Res. No. 72 dtd. June 5, 2012 31-Dec-14 8, 2015 8-Jul-15 31-Dec-17

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Bd. Res. No. 133 dtd.


4126 MARIA JOYVILLA P. ACELAR July 18, 2008 18-Jul-08 31-Dec-10

Br. Res. No. dtd. May 12,


4127 MARIA JUDITH PAYUMO CABANLIT 2017 12-May-17 26-Apr-20

Bd. Res. No. dtd. May


4987 MARIA KATHERINE AMURAO AGBAY Bd. Res. No. 297 dtd. Dec. 27, 2013 31-Dec-16 12, 2017 12-May-17 22-Dec-20

Br. Res. No. 408 dtd.


6488 MARIA KRISTINA CAONEO MANUEL November 24, 2016 24-Nov-16 31-Dec-18

Bd Res. No. 47 dtd. Feb.


3207 MARIA LAARNI BAUTISTA NATIVIDAD Bd Res. No. 190 dtd. Oct. 24, 2012 31-Dec-15 17, 2016 17-Feb-16 31-Dec-18

Bd. Res. No. ___ dtd.


4843 MARIA LAVINDA CASTRO GACOL Bd. Res. No. 141 dtd. Dec. 2, 2010 31-Dec-12 April 10, 2017 10-Apr-17 19-Sep-20

Br. Res. No. dtd. May 12,


4844 MARIA LEAH MARIANO LACANILAO 2017 12-May-17 25-Dec-20

Bd. Res. No. 108 dtd.


5049 MARIA LIBERTY S. LAGROSAS Bd. Res. No. 58 dtd. April 13, 2012 31-Dec-14 July 14, 2015 14-Jul-15 31-Dec-17

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BD. Res. No. 120, dtd.


0374 MARIA LILIBETH CATUNGAL CANONIGO BD. Res. No. 16, dtd. Jan. 29, 2007 31-Dec-09 Sept. 6, 2010 6-Sep-10 31-Dec-12

Bd. Res. No. 09 dtd. Feb.


2473 MARIA LINA FABULAR BAURA Bd. Res. No. 62 dtd. April 26, 2012 31-Dec-14 9, 2016 9-Feb-16 31-Dec-18

Br. Res. No. 406 dtd.


6457 MARIA LINDA DIUCO ORTIGUERRA November 24, 2016 24-Nov-16 31-Dec-18

Bd. Res. No. 80 dtd. July


4623 MARIA LISILLOTE IIGO LUPON Bd. Res. No. 29 dtd. Feb. 20, 2012 31-Dec-14 8, 2015 8-Jul-15 31-Dec-17

Bd Res. No. 105 dtd.


3166 MARIA LIZA P. EBARLE Sept. 14, 2007 14-Sep-07 31-Dec-09

Bd. Res. No. 81 dtd.


1316 MARIA LOURDES AROYO ALARCON Bd. Res. No. 270 dtd. Dec. 9, 2013 31-Dec-16 March 10, 2017 10-Mar-17 16-Apr-20

Bd. Res. No. 34 dtd.


4284 MARIA LOURDES L. QUINTO Bd. Res. No. 94 dtd. June 8, 2010 31-Dec-13 March 3, 2015 3-Mar-15 31-Dec-17

Br. Res. No. 36 dtd. Feb.


6065 MARIA LOURDES MACABASCO YANUARIA 9, 2016 9-Feb-16 31-Dec-18

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Br. Res. No. 197 dtd.


6261 MARIA LOURDES NICOLAS AGUINALDO August 2, 2016 2-Aug-16 31-Dec-18

Br. Res. No. dtd. May 12,


6262 MARIA LOURDES SABANDAL IGNACIO 2017 12-May-17 5-Apr-20

Bd Res. No. 63 dtd. Mar.


2989 MARIA LOURDES VILLAHERMOSA AMOR Bd Res. No. 80 dtd. Sept. 11, 2007 31-Dec-09 26, 2010 26-Mar-10 31-Dec-12

Br. Res. No.__ dtd. April


6873 MARIA LUISA CONEJERO TAN 10, 2017 10-Apr-17 5-Sep-20

Bd. Res. No. 31 dtd. Jan.


3755 MARIA LUISA MAGUNDAYAO-AGOJO 28, 2008 28-Jan-08 31-Dec-10

Bd Res. No. 133 dtd.


3303 MARIA LUISA T. IGNACIO Sept. 26, 2007 26-Sep-07 31-Dec-09

Bd. Res. No. 15 dtd. Jan.


2625 MARIA LUNIFLOR B. BELO 29, 2007 29-Jan-07 31-Dec-09

Bd. Res. No. ____ dtd.


0171 MARIA LUNINGNING MEOZA GUZMAN Bd. Res. No. 275 dtd. Dec. 18, 2013 31-Dec-16 April 10, 2017 10-Apr-17 17-Nov-20

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Bd Res. No. 197 dtd. Oct.


3487 MARIA LUZ GALZOTE GO Bd Res. No. 173 dtd. Nov. 6, 2007 31-Dec-09 29, 2013 29-Oct-13 31-Dec-15

Bd. Res. No. 50 dtd. Dec.


1912 MARIA LUZ SOTTO LOZANO Bd. Res. No. 34 dtd. Feb. 29, 2012 31-Dec-14 29, 2014 1-Jan-15 31-Dec-17

1153 MARIA M. ABRERA Bd. Res. No. 43 dtd. Apr. 12, 2005 31-Dec-07

Br. Res. No. 17 dtd.


6587 MARIA MAELYN V. PANGILINAN January 18, 2017 18-Jan-17 31-Dec-19

Br. Res. No. 126 dtd.


5881 MARIA MAGDALENA CRUZ FRIAS August 11, 2015 11-Aug-15 31-Dec-17

Br. Res. No. 318 dtd.


6354 MARIA MARTHA ROWENA NOVERA ALIGADA October 26, 2016 26-Oct-16 31-Dec-18

Bd. Res. No. 128 dtd. August 28, Bd. Res. No. 141 dtd.
0103 MARIA MELROSE L. DIHIANSAN-MACANDOG 2013 31-Dec-16 March 28, 2017 28-Mar-17 5-Jan-20

Bd. Res. No. 170 dtd.


4974 MARIA MILAGROS LIM LIM Bd. Res. No. 220 dtd. Oct. 29, 2013 31-Dec-16 April 7, 2017 7-Apr-17 27-Nov-20

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Br. Res. No. 206 dtd.


6821 MARIA MYLA MANALO DAVID April 17, 2017 17-Apr-17 18-Jun-20

Bd. Res. No. 123 dtd.


1386 MARIA NENITA B. IBIETA Bd. Res. No. 59 dtd. May 25, 2005 31-Dec-07 May 23, 2016 23-May-16 31-Dec-18

Br. Res. No. dtd. May 12,


1387 MARIA NERI R. MONTECINO 2017 12-May-17 21-Oct-20

Bd Res. No. 135 dtd.


3314 MARIA O. LOBATON Sept. 26, 2007 26-Sep-07 31-Dec-09

Bd. Res. No. 206 dtd.


3270 MARIA P. DELA CRUZ Bd. Res. No. 19 dtd. Jan. 8, 2013 31-Dec-15 November 2, 2015 1-Jan-16 31-Dec-18

Bd. Res. No. 227 dtd.


1484 MARIA PANTALEON ARGUSON Bd. Res. No. 83 dtd. April 16, 2013 31-Dec-15 Dec. 1, 2015 1-Jan-16 31-Dec-18

MARIA PASTORA MACAPAGAL GAN ( Formerly: MA. Br. Res. No. 127 dtd.
6171 PASTORA M. GAN) June 6, 2016 6-Jun-16 31-Dec-18

Br. Res. No. 15 dtd.


6569 MARIA PATRICIA ONTIVEROS OLALDE January 18, 2017 18-Jan-17 31-Dec-19

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Bd Res. No. 247 dtd.


3002 MARIA PAZ COLONGAN PURISIMA Bd Res. No. 15 dtd. Jan. 8, 2013 31-Dec-15 Dec. 14, 2015 1-Jan-16 31-Dec-18

1696 MARIA PAZ R. SEMILLA Bd. Res. No. 107 dtd. Oct. 26, 2005 31-Dec-07

Br. Res. No. 35 dtd. Feb.


6062 MARIA PRECIOSA DELA CRUZ 9, 2016 9-Feb-16 31-Dec-18

Bd. Res. No. 04 dtd. Jan.


2572 MARIA PURIFICACION CARMEN V. SEGUI - RAFER 29, 2007 29-Jan-07 31-Dec-09

Br. Res. No. 17 dtd.


6584 MARIA RENELYN SACDALAN MENDOZA January 18, 2017 18-Jan-17 31-Dec-19

Br. Res. No.__ dtd. April


6585 MARIA ROCELLA CORTEZ TAN 10, 2017 10-Apr-17 17-Jun-20

Br. Res. No.__ dtd. April


6889 MARIA ROSARIO RIZON UNSON 10, 2017 10-Apr-17 16-Oct-20

Bd Res. No. 04 dtd. Jan.


3616 MARIA SOLEDAD B. REMITER 9, 2008 9-Jan-08 31-Dec-10

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Br. Res. No. 318 dtd.


6353 MARIA SUSAN O. BELLOSILLO October 26, 2016 26-Oct-16 31-Dec-18

Bd. Res. No. 43 dtd.


1562 MARIA SUSANA A. ANGELES Bd. Res. No. 130 dtd. July 18, 2008 31-Dec-10 March 28, 2012 28-Mar-12 31-Dec-14

Bd. Res. No. 80 dtd. Mar.


4245 MARIA TERESA ARQUIZA ROJOS Bd. Res. No. 269 dtd. Dec. 18, 2013 31-Dec-15 28, 2016 28-Mar-16 31-Dec-18

Bd. Res. No. 134 dtd. Dec. 14, Bd. Res. No. 134 dtd.
0871 MARIA TERESA ATIENZA BARRIENTOS 2004 31-Dec-06 July 18, 2008 18-Jul-08 31-Dec-10

Bd. Res. No. 127 dtd.


4975 MARIA TERESA C. AGUSTIN Bd. Res. No. 348 dtd. Dec. 27, 2013 31-Dec-16 March 17, 2017 17-Mar-17 29-Jul-20

Bd. Res. No. 40 dtd. Dec.


4537 MARIA TERESA CALANDAY REMOLANO Bd. Res. No. 14 dtd. Feb. 20, 2012 31-Dec-14 19, 2014 1-Jan-15 31-Dec-17

Bd. Res. No. 08 dtd. August 13, Bd. Res. No. ___ dtd.
3969 MARIA TERESA CAPISTRANO-DOLOR 2014 31-Dec-16 April 10, 2017 10-Apr-17 15-Jun-20

Br. Res. No.__ dtd. April


6909 MARIA TERESA CENAR ARCOS 10, 2017 10-Apr-17 17-Aug-20

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Bd. Res. No. 195 dtd.


2879 MARIA TERESA DISPO BALLESTEROS Bd. Res. No. 174 dtd. Oct. 22, 2012 31-Dec-15 November 2, 2015 1-Jan-16 31-Dec-18

Bd. Res. No. 353 dtd.


1461 MARIA TERESA MASANGKAY JAVIER Bd. Res. No. 65 dtd. May 27, 2005 31-Dec-07 November 3, 2016 03-Nov-16 31-Dec-18

Bd. Res. No. 113 dtd. Sept. 12, Bd. Res. No. 144 dtd.
0710 MARIA TERESA S. SOPOCO-GEMORA 2012 31-Dec-15 August 17, 2015 1-Jan-16 31-Dec-18

Bd Res. No. 11 dtd. Jan.


3667 MARIA TERESITA G. BALATBAT 9, 2008 9-Jan-08 31-Dec-10

Bd. Res. No. 51 dtd. Feb.


1440 MARIA THERESA SY-MAALAC Bd. Res. No. 60 dtd. April 26, 2012 31-Dec-14 18, 2016 18-Feb-16 31-Dec-18

Bd. Res. No. 46 dtd. March 28, Bd. Res. No. 64 dtd. July
2034 MARIA THERESA C. ROSELL 2012 31-Dec-14 8, 2015 8-Jul-15 31-Dec-17

2018 MARIA THERESA DABU-BALAGAT Bd. Res. No. 20 dtd. April 18, 2006 31-Dec-08

Br. Res. No. 154 dtd. July


6222 MARIA THERESA ECLAVEA EVITE 4, 2016 4-Jul-16 31-Dec-18

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Br. Res. No. 30 dtd. Feb.


6032 MARIA THERESA INTERNO ABRAHAM 9, 2016 9-Feb-16 31-Dec-18

Bd. Res. No. 173 dtd.


4285 MARIA THERESA J. VILLACRUSIS Oct. 30, 2008 30-Oct-08 31-Dec-10

Br. Res. No. 100 dtd. July


5847 MARIA THERESA LIWANAG LAZARTE 14, 2015 8-Jul-15 31-Dec-17

Bd Res. No. 171 dtd.


3563 MARIA THERESA MALACA GRATELA Bd Res. No. 185 dtd. Nov. 6, 2007 31-Dec-09 April 7, 2017 7-Apr-17 19-Jan-20

Br. Res. No. 52 dtd. Feb.


6080 MARIA THESSA ROA FLORES 18, 2016 18-Feb-16 31-Dec-18

0898 MARIA VANESSA T. RESPLANDOR Bd. Res. No. 02 dtd. Jan. 4, 2005 31-Dec-07

Br. Res. No. 152 dtd. July


6205 MARIA VICTORIA CRUDA PAQUIBOT 4, 2016 4-Jul-16 31-Dec-18

Bd. Res. No. 08 dtd. Jan.


2482 MARIA VICTORIA R. EMATA Bd. Res. No. 86 dtd. Nov. 10, 2006 31-Dec-08 26, 2009 26-Jan-09 31-Dec-11

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Bd Res. No. 443 dtd.


3194 MARIA VICTORIA RANIEL PAG-ONG Bd Res. No. 189 dtd. Oct. 29, 2013 31-Dec-16 Dec. 14, 2016 1-Jan-17 31-Dec-19

Bd Res. No. 57 dtd. Sept.


2862 MARIA VICTORIA S. AGATON-JOSE 06, 2007 6-Sep-07 31-Dec-09

Bd. Res. No. 20 dtd. Jan.


3756 MARIA VICTORIA S. EROLIN Bd. Res. No.216 dtd. Oct. 29, 2013 31-Dec-16 18, 2017 18-Jan-17 31-Dec-19

Bd. Res. No. 103 dtd.


4034 MARIA VICTORIA V. GARCIA May 12, 2008 12-May-08 31-Dec-10

Br. Res. No. 425 dtd.


6423 MARIAN GREGORIUS REYES November 29, 2016 29-Nov-16 31-Dec-18

Br. Res. No. 367 dtd.


6402 MARIAN JO SERRANO MERCADO November 10, 2016 10-Nov-16 31-Dec-18

Bd. Res. No. 50 dtd. March 28, Bd. Res. No. 22 dtd.
5048 MARIAN MENDOZA PEREZ 2012 31-Dec-14 December 19, 2014 1-Jan-15 31-Dec-17

Br. Res. No. 159 dtd.


5867 MARIANO ABUEME & CO. August 24, 2015 24-Aug-15 31-Dec-17

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Bd Res. No. 265 dtd.


3272 MARIANO BOLOK BETIC Bd Res. No. 98 dtd. April 17, 2013 31-Dec-15 Dec. 21, 2015 1-Jan-16 31-Dec-18

Bd. Res. No. 10 dtd. Jan.


1720 MARIANO FULACHE ONG Bd. Res. No. 192 dtd. Oct. 29, 2013 31-Dec-16 18, 2017 18-Jan-17 31-Dec-19

Br. Res. No. dtd. May 12,


1721 MARIANO GEVERO BATHAN, JR. 2017 12-May-17 19-Oct-20

Bd. Res. No. 143 dtd.


1744 MARIANO LABIS CHUA Bd. Res. No. 119 dtd. May 29, 2008 31-Dec-10 Dec. 2, 2010 1-Jan-11 31-Dec-13

Br. Res. No.__ dtd. April


1745 MARIANO RAMOS ABELLO 10, 2017 10-Apr-17 21-Feb-20

Bd. Res. No. 58 dtd. July


0277 MARIANO, CHUNPENG & ASSOCIATES Bd. Res. No. 93 dtd. Oct. 19, 2011 31-Dec-14 8, 2015 8-Jul-15 31-Dec-17

Bd. Res. No. 14 dtd. February 20, Bd. Res. No. 34 dtd.
4473 MARIBEL C. DOMAEL 2012 31-Dec-14 March 3, 2015 3-Mar-15 31-Dec-17

Bd Res. No. 17 dtd. Feb.


3129 MARIBEL D. ALBON Bd Res. No. 96 dtd. Oct. 19, 2011 31-Dec-13 2, 2015 2-Feb-15 31-Dec-17

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Br. Res. No. 74 dtd. Mar.


6114 MARIBEL MEJALA SANTOS 28, 2016 28-Mar-16 31-Dec-18

Bd Res. No. 86 dtd. Sept.


3033 MARIBEL V. DE ASIS 11, 2007 11-Sep-07 31-Dec-09

Bd Res. No. dtd. May 12,


2990 MARIBEL V. LAGROSAS Bd Res. No. 80 dtd. Sept. 11, 2007 31-Dec-09 2017 12-May-17 11-Jan-20

Bd. Res. No. 184 dtd.


2384 MARIBETH B. TABBU Bd. Res. No. 13 dtd. Jan. 30, 2009 31-Dec-11 Oct. 14, 2015 14-Oct-15 31-Dec-17

Bd. Res. No. 32 dtd. Mar.


1230 MARIBETH DE LOS SANTOS - ACOSTA Bd. Res. No. 48 dtd. Apr. 12, 2005 31-Dec-07 6, 2009 6-Mar-09 31-Dec-11

Bd. Res. No. 110 dtd.


3238 MARIBETH DIMA-ANGAY BORLONGAN Bd Res. No. 73 dtd. March 6, 2013 31-Dec-15 Apr. 15, 2016 15-Apr-16 31-Dec-18

Bd Res. No. 138 dtd.


3324 MARIBETH G. ROQUE Sept. 27, 2007 27-Sep-07 31-Dec-09

Bd Res. No. 94 dtd. Sept.


3099 MARIBETH R. BANOT 11, 2007 11-Sep-07 31-Dec-09

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Bd. Res. No. 111 dtd.


4624 MARICAR D. PULUSAN October 26, 2009 26-Oct-09 31-Dec-11

Br. Res. No. 75 dtd.


6715 MARICAR DEL ROSARIO MOYA March 10, 2017 10-Mar-17 1-Jun-20

Br. Res. No. dtd. May 12,


6716 MARICEL A. TAPIADOR 2017 12-May-17 31-Dec-20

Br. Res. No. 164 dtd.


6791 MARICEL FERNANDEZ SAMONTINA April 7, 2017 7-Apr-17 24-Jul-20

Br. Res. No.__ dtd. April


6792 MARICEL G. CUNANAN 10, 2017 10-Apr-17 5-Nov-20

Bd Res. No. 105 dtd.


3167 MARICEL Q. CARILLO Sept. 14, 2007 14-Sep-07 31-Dec-09

Br. Res. No. 23 dtd.


6613 MARICEL TEE YARANON January 18, 2017 18-Jan-17 31-Dec-19

Br. Res. No. 82 dtd. July


5723 MARICEL VALERIO CANLAS 8, 2015 8-Jul-15 31-Dec-17

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Bd. Res. No. 63 dtd. April


5054 MARICELLE L. RICAFORTE 26, 2012 26-Apr-12 31-Dec-14

Bd Res. No. 78 dtd. Sept.


2975 MARICHEL T. LONZAGA 11, 2007 11-Sep-07 31-Dec-09

Bd. Res. No. 270 dtd.


5475 MARICHU AGNES MISLOS ESCOBIO Bd. Res. No. 321 dtd. Dec. 27, 2013 31-Dec-15 Dec. 28, 2015 1-Jan-16 31-Dec-18

Bd. Res. No. 16 dtd. Mar.


1830 MARICHU BOTON TABUZO - CELI Bd. Res. No. 128 dtd. Dec. 28, 2005 31-Dec-07 4, 2009 4-Mar-09 31-Dec-11

Bd. Res. No. 72 dtd. July


4340 MARICHU IMPERIAL CARPIO Bd. Res. No. 11 dtd. Feb. 8, 2012 31-Dec-14 8, 2015 8-Jul-15 31-Dec-17

Bd. Res. No. 30 dated May 24,


0172 MARI-CINDY M. LOPEZ 2002 31-Dec-04

Br. Res. No. 283 dtd.


6332 MARICOR CHAN DEL MUNDO September 28, 2016 28-Sep-16 31-Dec-18

Bd. Res. No. 52 dtd.Feb.


3851 MARICRIS C. OCANA 01, 2008 1-Feb-08 31-Dec-10

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Br. Res. No. 47 dtd. Feb.


6643 MARICRIS FULGUERAS MANAPAT 9, 2017 9-Feb-17 12-Feb-20

Br. Res. No.__ dtd. April


6644 MARIE ANN G. GOMEZ 10, 2017 10-Apr-17 26-Sep-20

MARIE ANNE DEL CASTILLO GUTIERREZ ( Bd. Res. No. 227 dtd.
4692 Formerly:MARIE ANNE IGNACIO DEL CASTILLO) Bd. Res. No. 180 dtd. Oct. 22, 2012 31-Dec-15 Dec. 1, 2015 1-Jan-16 31-Dec-18

Br. Res. No. 73 dtd.


6697 MARIE ANTONETTE BALDO EMATA March 10, 2017 10-Mar-17 4-Sep-20

Br. Res. No. 350 dtd.


6382 MARIE ANTONETTE LOYOLA TEJERERO November 3, 2016 3-Nov-16 31-Dec-18

Br. Res. No.__ dtd. April


6964 MARIE CELINE S. CHENG 10, 2017 10-Apr-17 30-Oct-20

Bd. Res. No. 151 dtd.


3821 MARIE CHEYENNE BORBO JAROMAY Bd. Res. No. 47 dtd. Jan. 28, 2008 31-Dec-10 Dec. 21, 2010 1-Jan-11 31-Dec-13

Bd. Res. No. 120 dtd.


4106 MARIE CHRISTINE E. AVARICIO May 29, 2008 29-May-08 31-Dec-10

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Br. Res. No. 283 dtd.


6333 MARIE CHRISTINE TUIZA MARTINEZ September 28, 2016 28-Sep-16 31-Dec-18

Br. Res. No.__ dtd. April


6845 MARIE DARLENE PAJE FERIA 10, 2017 10-Apr-17 17-Oct-20

Br. Res. No.__ dtd. April


6846 MARIE GERSEFIN ROSARIO FERRER 10, 2017 10-Apr-17 27-Dec-20

Br. Res. No. 49 dtd. Feb.


6629 MARIE GRACE MORENO CUETO 9, 2017 9-Feb-17 5-Oct-20

2550 MARIE HOPE E. MALINNAG Bd. Res. No. 90 dtd. Nov. 16, 2006 31-Dec-08

1980 MARIE JANE E. REYES Bd. Res. No. 17 dtd. April 18, 2006 31-Dec-08

1572 MARIE JENNIFER E. APOSTOL Bd. Res. No. 86 dtd. August 3, 2005 31-Dec-07

Br. Res. No. dtd. May 12,


1573 MARIE JOY NICOLAS RAMIREZ 2017 12-May-17 31-Dec-20

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Bd. Res. No. 237 dtd.


1894 MARIE JUNE G. CORTEZ Bd. Res. No. 14 dtd. Jan. 30, 2009 31-Dec-11 Dec. 4, 2015 4-Dec-15 31-Dec-17

Br. Res. No.__ dtd. April


1895 MARIE KORINA LISETTE SENDIN REVOLDILA 10, 2017 10-Apr-17 8-Jan-20

Br. Res. No. 153 dtd. July


6213 MARIE ROSE CHAVEZ CARLOS 4, 2016 4-Jul-16 31-Dec-18

Br. Res. No. 169 dtd.


5949 MARIE ROSE GUTIERREZ TINIO September 21, 2015 21-Sep-15 31-Dec-17

Br. Res. No. 83 dtd. July


5729 MARIE ROSE JASMINE ARCEO CHAN 8, 2015 8-Jul-15 31-Dec-17

Bd. Res. No. 77 dtd.


5457 MARIE STACY MARGARETT PILAPIL DIAZ Bd. Res. No. 307 dtd. Dec. 27, 2013 31-Dec-15 March 10, 2017 10-Mar-17 25-Sep-20

Br. Res. No. 425 dtd.


6424 MARIEL MOZO ENRIQUEZ November 29, 2016 29-Nov-16 31-Dec-18

Br. Res. No. 407 dtd.


6470 MARIEL REVOLTAR BERMUNDO November 24, 2016 24-Nov-16 31-Dec-18

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2205 MARIEROSE O. PAGAL Bd. Res. No. 37 dtd. May 29, 2006 31-Dec-08

Bd Res. No. 24 dtd. Jan.


3723 MARIETA BERMEJO DEL CASTILLO 28, 2008 28-Jan-08 31-Dec-10

Bd. Res. No. 28 dtd. Mar.


4416 MARIETA T. DELA CRUZ 4, 2009 4-Mar-09 31-Dec-11

Bd. Res. No. 114 dtd.


4787 MARIETTA C. PELEGRINO Sept. 6, 2010 6-Sep-10 31-Dec-12

0636 MARIETTA M. ABUEL Bd. Res. No. 51 dtd. June 7, 2004 31-Dec-06

Bd. Res. No. 51 dtd. Dec


2521 MARIETTA PANGAN BANCALE Bd. Res. No. 118 dtd. Dec 22, 2011 31-Dec-14 29, 2014 1-Jan-15 31-Dec-17

Br. Res. No. 128 dtd.


6179 MARIFE CORONADO BITUIN June 6, 2016 6-Jun-16 31-Dec-18

Bd. Res. No. 107 dtd.


2913 MARIFE JAMERO CERVANTES Bd Res. No. 26 dtd. Jan. 23, 2013 31-Dec-15 April 12, 2016 12-Apr-16 31-Dec-18

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Bd. Res. No. 37 dtd. Jan.


3779 MARIFE M. PANTAS 28, 2008 28-Jan-08 31-Dec-10

Br. Res. No. 408 dtd.


6484 MARIFE TERENCIO DOMINGO November 24, 2016 24-Nov-16 31-Dec-18

Br. Res. No. dtd. May 12,


6485 MARIFEL Q. VICENTE 2017 12-May-17 16-Jan-20

Bd Res. No. 86 dtd. Mar.


2832 MARIFI HOLGADO HERNANDEZ Bd Res. No. 25 dtd. Jan. 23, 2013 31-Dec-15 31, 2016 31-Mar-16 31-Dec-18

Br. Res. No. dtd. May 12,


2833 MARIGOLD CLAUDINE LOPEZ BOSCH 2017 12-May-17 31-Aug-20

Bd. Res. No. 171 dtd.


5370 MARIJUNE TAPALES LETARGO Sept. 27, 2013 27-Sep-13 31-Dec-15

Bd. Res. No. 118 dtd.


4093 MARILIE B. INOPIA May 29, 2008 29-May-08 31-Dec-10

1981 MARILOU A. DAGOHOY-ESTACIO Bd. Res. No. 17 dtd. April 18, 2006 31-Dec-08

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Bd. Res. No. 27 dtd. Jan.


2443 MARILOU A. DE VILLA Bd. Res. No. 147 dtd. Dec. 21, 2009 31-Dec-11 23, 2013 1-Jan-13 31-Dec-15

Br. Res. No. 34(A) dtd.


5694 MARILOU ARCEGA CHAN March 3, 2015 3-Mar-15 31-Dec-17

2412 MARILOU B. BUENA - JEREZ Bd. Res. No. 62 dtd. Sept. 12, 2006 31-Dec-08

Bd. Res. No. 358 dtd.


5508 MARILOU B. GELIG Dec. 27, 2013 27-Dec-13 31-Dec-15

Bd. Res. No. 65 dtd.


1393 MARILOU BANAAG SANTOS Bd. Res. No. 272 dtd. Dec. 18, 2013 31-Dec-16 March 2, 2017 2-Mar-17 15-Jul-20

Br. Res. No.__ dtd. April


6855 MARILOU C. BENEDICTO 10, 2017 10-Apr-17 31-May-20

Br. Res. No.__ dtd. April


6856 MARILOU CUBAL DOMINGUEZ 10, 2017 10-Apr-17 15-Jun-20

Br. Res. No. 206 dtd.


6822 MARILOU K. RECIO April 17, 2017 17-Apr-17 2-Nov-20

Page 474
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
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Bd Res. No. 10 dtd. Jan.


3663 MARILOU M. MAYO-ESMEDILLA 9, 2008 9-Jan-08 31-Dec-10

Bd. Res. No. 44 dtd. Jan.


1404 MARILOU P. GARCIA Bd. Res. No. 62 dtd. May 27, 2005 31-Dec-07 28, 2008 28-Jan-08 31-Dec-10

Bd. Res. No. 199 dtd.


1913 MARILOU PADUA ORTIZ Bd. Res. No. 113 dtd. Nov 16, 2011 31-Dec-14 Nov 2, 2015 2-Nov-15 31-Dec-17

Bd. Res. No. 34 dtd. Jan.


3763 MARILOU T. ATENGCO 28, 2008 28-Jan-08 31-Dec-10

Bd. Res. No. 46 dtd. March 28, Bd. Res. No. 03 dtd. Jan.
1861 MARILYN ARELLANO KONG 2012 31-Dec-14 26, 2015 26-Jan-15 31-Dec-17

Bd Res. No. 418 dtd.


3708 MARILYN B. CIASICO Bd Res. No. 209 dtd. Oct. 29, 2013 31-Dec-16 November 24, 2016 1-Jan-17 31-Dec-19

Bd Res. No. 208 dtd. November 12, Bd Res. No.155 dtd.


3140 MARILYN B. MARTINADA 2012 31-Dec-15 August 24, 2015 1-Jan-16 31-Dec-18

Bd. Res. No. 101 dtd.


1776 MARILYN C. ARMERO - ALMOCERA Bd. Res. No. 116 dtd. Nov. 30, 2005 31-Dec-07 May 12, 2008 12-May-08 31-Dec-10

Page 475
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
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Bd. Res. No. 33 dd. Jan.


0523 MARILYN D. EUGENIO Bd. Res. No. 48 dtd. May 31, 2004 31-Dec-06 28, 2008 28-Jan-08 31-Dec-10

Bd. Res. No. 22 dtd. Feb.


0240 MARILYN D. GOMEZ Bd. Res. No. 03 dtd. Jan. 31, 2012 31-Dec-14 2, 2015 2-Feb-15 31-Dec-17

Bd. Res. No. 251 dtd. December Bd. Res. No. 75 dtd. July
5198 MARILYN DIAZ LEGASPI 28, 2012 31-Dec-14 8, 2015 8-Jul-15 31-Dec-17

Bd. Res. No. 08 dtd. August 13, Bd. Res. No. 79 dtd.
2687 MARILYN DUMLAO DURAN 2014 31-Dec-16 March 10, 2017 10-Mar-17 6-Mar-20

Bd. Res. No. 118 dtd.


4094 MARILYN L. LLADO May 29, 2008 29-May-08 31-Dec-10

2054 MARILYN M. RABOY-ALVAR Bd. Res. No. 24 dtd. April 18, 2006 31-Dec-08

Br. Res. No. 83 dtd. July


5730 MARILYN MANLULU FLORES 8, 2015 8-Jul-15 31-Dec-17

Bd. Res. No. dtd. May


1697 MARILYN MONDOEDO FERNAN Bd. Res. No. 352 dtd. Dec. 27, 2013 31-Dec-16 12, 2017 12-May-17 5-Jul-20

Page 476
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Bd. Res. No. 130 dtd.


2215 MARILYN O. FERNANDO Bd. Res. No. 170 dtd. Oct. 22, 2012 31-Dec-15 August 11, 2015 1-Jan-16 31-Dec-18

Bd. Res. No. 06 dtd. Jan.


1018 MARILYN S. VALDEZ Bd. Res. No. 225 dtd. Oct. 29, 2013 31-Dec-16 18, 2017 18-Jan-17 31-Dec-19

Bd. Res. No. 25 dtd. Dec.


5569 MARILYN SANO DEL SOCORRO 19, 2014 19-Dec-14 31-Dec-16

Bd. Res. No. 113 dtd. Sept. 12, Bd. Res. No. 223 dtd.
0709 MARILYN SARDAA - DE PAZ 2012 31-Dec-15 Dec. 1, 2015 1-Jan-16 31-Dec-18

2353 MARILYN TAN ACEJA UY Bd. Res. No. 54 dtd. Sept. 8, 2006 31-Dec-08

Br. Res. No. dtd. May 12,


2354 MARILYN VITO VILLANERA 2017 12-May-17 21-Aug-20

1176 MARIMIL G. GRAFILO Bd. Res. No. 44 dtd. Apr. 12, 2005 31-Dec-07

Bd. Res. No. 42 dtd. March 28, Bd. Res. No. dtd. May
1243 MARINA A. TAN DU 2011 31-Dec-13 12, 2017 12-May-17 3-Mar-20

Page 477
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
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Br. Res. No. dtd. May 12,


1244 MARINA DELA MERCED MERCADO 2017 12-May-17 18-Jul-20

Br. Res. No.__ dtd. April


1245 MARINA POBLETE LOYOLA 10, 2017 10-Apr-17 18-Jul-20

Bd. Res. No. 76 dtd.


1497 MARINA TAMAYO CACATIAN Bd. Res. No. 312 dtd. Dec. 27, 2013 31-Dec-16 March 10, 2017 10-Mar-17 3-Mar-20

Bd Res. No. 47 dtd. Sept.


2772 MARINELA B. LAFUENTE 06, 2007 6-Sep-07 31-Dec-09

Bd. Res. No. 136 dtd. Sept. 25, Bd. Res. No. 144 dtd.
0872 MARIO DURO SAGUN 2012 31-Dec-15 August 17, 2015 1-Jan-16 31-Dec-18

Bd Res. No. 26 dtd. Feb.


3480 MARINO TUTANES FERNANDEZ Bd Res. No. 49 dtd. Feb. 11, 2013 31-Dec-15 9, 2016 9-Feb-16 31-Dec-18

1789 MARIO A. VILORIA Bd. Res. No. 122 dtd. Dec. 6, 2005 31-Dec-07

Bd. Res. No. 190 dtd.


1649 MARIO ACADEMIA BERNARDO Bd. Res. No. 256 dtd. Dec. 9, 2013 31-Dec-16 July 7, 2016 1-Jan-17 31-Dec-19

Page 478
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
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PREVIOUS ACCREDITATION APPROVAL
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Br. Res. No. 29 dtd. Feb.


6025 MARIO ADOLFO ROSALES LLANURA 9, 2016 9-Feb-16 31-Dec-18

Bd Res. No. 96 dtd. Sept.


3111 MARIO B. MAMAWAG 11, 2007 11-Sep-07 31-Dec-09

Bd Res. No. 166 dtd. Oct.


3479 MARIO C. ESTANISLAO 17, 2007 17-Oct-07 31-Dec-09

Bd Res. No. 86 dtd. Mar.


5358 MARIO CAGUISANO VELICARIA Bd. Res. No. 142 dtd. Sept. 9, 2013 31-Dec-15 31, 2016 31-Mar-16 31-Dec-18

Bd Res. No. 235 dtd.


3081 MARIO CASUPANG DELA CRUZ Bd Res. No. 83 dtd. April 16, 2013 31-Dec-15 August 23, 2016 23-Aug-16 31-Dec-18

Bd. Res. No. 237 dtd.


0047 MARIO DELOS SANTOS SAN JUAN Bd. Res. No. 134 dtd. Oct. 27, 2009 31-Dec-11 December 28, 2012 28-Dec-12 31-Dec-14

Bd. Res. No. ____ dtd.


1441 MARIO ENRIQUE ADVINCULA DE LOS REYES Bd. Res. No. 195 dtd. Oct. 29, 2013 31-Dec-16 April 10, 2017 10-Apr-17 12-Oct-20

Bd. Res. No. 08 dtd. August 13, Bd. Res. No. 355 dtd.
1485 MARIO FABILLAR PAO 2014 31-Dec-16 November 3, 2016 1-Jan-17 31-Dec-19

Page 479
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
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Bd. Res. No. 02 dtd. Jan.


2019 MARIO GATCHALIAN FERRER Bd. Res. No. 29 dtd. Feb. 20, 2012 31-Dec-14 26, 2015 26-Jan-15 31-Dec-17

Bd. Res. No. 417 dtd.


1189 MARIO GESMUNDO CAMACHO Bd. Res. No. 45 dtd. Apr. 12, 2005 31-Dec-07 November 24, 2016 24-Nov-16 31-Dec-18

Br. Res. No. dtd. May 12,


1190 MARIO IAN MORAL PABUNAN 2017 12-May-17 14-Sep-20

Bd. Res. No. 117 dtd.


5312 MARIO LOZADA LABORDO Bd. Res. No. 111 dtd. June 4, 2013 31-Dec-15 May 5, 2016 5-May-16 31-Dec-18

Bd Res. No. 49 dtd. Mar.


3439 MARIO M. BEROYA Bd Res. No. 158 dtd. Oct. 8, 2007 31-Dec-09 23, 2010 23-Mar-10 31-Dec-12

Bd. Res. No. 114 dtd.


4788 MARIO M. DE GUZMAN Sept. 6, 2010 6-Sep-10 31-Dec-12

Br. Res. No. 34 dtd.


5676 MARIO MANUEL VALINO, JR. March 3, 2015 3-Mar-15 31-Dec-17

0487 MARIO N. ALBARECE Bd. Res. No. 40 dtd. April 14, 2004 31-Dec-06

Page 480
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
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Br. Res. No. 92 dtd. July


5804 MARIO PALAS CELEMIN 8, 2015 8-Jul-15 31-Dec-17

Bd. Res. No. 237 dtd.


4463 MARIO R. BUZON Bd. Res. No. 06 dtd. Jan. 26, 2015 31-Dec-17 April 25, 2017 25-Apr-17 3-Mar-20

Bd Res. No. 243 dtd. December 28, Bd Res. No. 223 dtd.
3361 MARIO RACELIS LOZANO 2012 31-Dec-15 December 1, 2015 1-Jan-16 31-Dec-18

Bd. Res. No. dtd. May


2551 MARIO ROSALES RICAFORT Bd. Res. No. 90 dtd. Nov. 16, 2006 31-Dec-08 12, 2017 12-May-17 11-Feb-20

Bd. Res. No. 97 dtd. Apr.


2673 MARIO ROSIMA TAMIDLES Bd. Res. No. 184 dtd. Oct. 22, 2012 31-Dec-15 12, 2016 12-Apr-16 31-Dec-18

Bd Res. No. 124 dtd.


3249 MARIO S. SAURE Sept. 17, 2007 17-Sep-07 31-Dec-09

Bd. Res. No. 21 dtd. Mar.


4367 MARIO TARIO CARMONA 4, 2009 4-Mar-09 31-Dec-11

Bd. Res. No. 23 dtd.


4768 MARIO U. MADRID Bd. Res. No. 45 dtd. Feb. 11, 2013 31-Dec-15 Feb. 9, 2016 9-Feb-16 31-Dec-18

Page 481
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
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Bd. Res. No. 99 dtd. August 13, Bd. Res. No. 64 dtd. July
5108 MARION M. PESCASIOSA 2012 31-Dec-14 8, 2015 8-Jul-15 31-Dec-17

Bd. Res. No. 83 dtd. April


2087 MARIROSE GARCIA ISIDORO Bd. Res. No. 26 dtd. April 18, 2006 31-Dec-08 14, 2010 14-Apr-10 31-Dec-12

Br. Res. No. 49 dtd. Feb.


6630 MARISA AGELION JAIME 9, 2017 9-Feb-17 15-Oct-20

Br. Res. No. 51 dtd. Feb.


6665 MARISOL BAGUILAT BAGUISTA 9, 2017 9-Feb-17 27-Nov-20

Bd. Res. No. 157 dtd. Sept. 27, Bd. Res. No. 97 dtd.
4902 MARISOL TORREFRANCA TRINIDAD 2013 31-Dec-16 April 12, 2016 1-Jan-17 31-Dec-19

Bd. Res. No. 309 dtd.


5467 MARISSA C. LUNARIA Dec. 27, 2013 27-Dec-13 31-Dec-15

Bd. Res. No. 237 dtd.


1040 MARISSA G. VALENCIA Bd. Res. No. 62 dtd. March 6, 2012 31-Dec-15 April 25, 2017 25-Apr-17 15-Jan-20

Bd. Res. No. 102 dtd.


3217 MARISSA GONZALES MALOLES Bd. Res. No. 116 dtd. Oct. 26, 2009 31-Dec-12 August 13, 2012 1-Jan-13 31-Dec-15

Page 482
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
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Bd. Res. No. 170 dtd. Sept. 27, Bd. Res. No. 302 dtd.
3823 MARISSA M. GERONA 2013 31-Dec-16 Oct. 10, 2016 1-Jan-17 31-Dec-19

Bd. Res. No. ____ dtd.


1152 MARISSA O. CAINGAT Bd. Res. No. 262 dtd. Dec. 9, 2013 31-Dec-16 April 4, 2017 10-Apr-17 25-Aug-20

1734 MARISSA P. VIRTUSIO Bd. Res. No. 111 dtd. Nov. 3, 2005 31-Dec-07

Bd. Res. No. 262 dtd.


0873 MARISSA TANDUGON LAMOSTE Bd. Res. No. 205 dtd. Oct. 29, 2013 31-Dec-16 Sept. 23, 2016 1-Jan-17 31-Dec-19

Bd Res. No. 218 dtd.


2773 MARISSA V. NGO Bd Res. No. 55 dtd. Dec. 29, 2014 31-Dec-16 April 20, 2017 20-Apr-17 22-Nov-20

Br. Res. No. dtd. May 12,


2774 MARISTELLA D. STA. MARIA 2017 12-May-17 25-Apr-20

Bd. Res. No. dtd. May


1589 MARITA B. ALOVER Bd. Res. No. 148 dtd. Sept. 9, 2013 31-Dec-16 12, 2017 12-May-17 31-Jul-20

Bd. Res. No. 03 dtd. Jan.


1831 MARITA GALANG GUTIERREZ Bd. Res. No. 262 dtd. Dec. 9, 2010 31-Dec-16 18, 2017 18-Jan-17 31-Dec-19

Page 483
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Bd. Res. No. 104 dtd.


4039 MARITA HERNANDEZ VALLES May 12, 2008 12-May-08 31-Dec-10

Bd. Res. No. 96 dtd. May


4018 MARITA LOURDES S. AZUR 12, 2008 12-May-08 31-Dec-10

Br. Res. No. 283 dtd.


6334 MARITA MINA FLORES September 28, 2016 28-Sep-16 31-Dec-18

Bd Res. No. 52 dtd. Mar.


3577 MARITA REALUBIT SARMIENTO Bd Res. No. 188 dtd. Nov. 8, 2007 31-Dec-09 23, 2010 23-Mar-10 31-Dec-12

MARITA VALINO AGAPITO (Formerly:MARITA ESGUERRA Bd. Res. No. 42 dtd. Feb.
4573 VALINO) Bd. Res. No. 78 dtd. July 15, 2009 31-Dec-11 11, 2013 11-Feb-13 31-Dec-15

Br. Res. No. 409 dtd.


6502 MARITES ALCANTARA CASTAEDA November 24, 2016 24-Nov-16 31-Dec-18

Br. Res. No. dtd. May 12,


6503 MARITES CABRERA CAPANGPANGAN 2017 12-May-17 30-Nov-20

Bd. Res. No. 17 dtd. Feb.


4098 MARITES DONOR REYES Bd. Res. No. 158 dtd. Dec. 21, 2010 31-Dec-13 2, 2015 2-Feb-15 31-Dec-17

Page 484
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
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Bd Res. No. 218 dtd.


2982 MARITES FAJARDO HERNANDEZ Bd Res. No. 116 dtd. Sept. 6, 2010 31-Dec-12 April 20, 2017 20-Apr-70 28-Apr-20

Bd. Res. No. dtd. May


3970 MARITES L. GERERO Bd. Res. No. 232 dtd. Oct. 29, 2013 31-Dec-16 12, 2017 12-May-17 23-Dec-20

Bd Res. No. 149 dtd. Oct.


3385 MARITES ORTEZA COLLADO 3, 2007 3-Oct-07 31-Dec-09

Bd. Res. No. 51 dtd. Dec


2270 MARITES P. SAMSON Bd. Res. No. 118 dtd. Dec 22, 2011 31-Dec-14 29, 2014 1-Jan-15 31-Dec-17

Bd. Res. No. 64 dtd. July


1914 MARITES PELISAN YAP Bd. Res. No. 07 dtd. Jan. 24, 2006 31-Dec-08 8, 2015 8-Jul-15 31-Dec-17

Br. Res. No. 36 dtd. Feb.


6066 MARITES PEARANDA BERNADOS 9, 2016 9-Feb-16 31-Dec-18

Br. Res. No.__ dtd. April


6067 MARITES RAMOS PEREZ 10, 2017 10-Apr-17 13-Jul-20

Bd. Res. No. 62 dtd. Feb.


3780 MARITES S. QUEVEDO - NAVARRA Bd. Res. No. 107 dtd. June 4, 2013 31-Dec-15 19, 2016 19-Feb-16 31-Dec-18

Page 485
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Bd. Res. No. 05 dtd. Jan.


4360 MARITES T. PANALIGAN Bd. Res. No. 22 dtd. Feb. 20, 2012 31-Dec-14 26, 2015 26-Jan-15 31-Dec-17

Bd. Res. No. 123 dtd.


3250 MARITES TIQUIO MALICDEM Bd. Res. No. 30 dtd. Jan. 23, 2013 31-Dec-15 May 23, 2016 23-May-16 31-Dec-18

Br. Res. No. 75 dtd.


6716 MARITESS B. GALLARDO March 10, 2017 10-Mar-17 30-Aug-20

Br. Res. No.__ dtd. April


6717 MARITESS DUNGO LOZANO 10, 2017 10-Apr-17 17-Oct-20

Br. Res. No. 93 dtd. July


5810 MARITESS LIC-O BAUTISTA 8, 2015 8-Jul-15 31-Dec-17

1119 MARIVER ATUEL CAPA Bd. Res. No. 40 dtd. Mar. 18, 2005 31-Dec-07

Br. Res. No. dtd. May 12,


1120 MARIVIC AQUINO ALARCA 2017 12-May-17 23-Dec-20

Br. Res. No.__ dtd. April


1121 MARIVIC BUELA BAJE 10, 2017 10-Apr-17 13-Dec-20

Page 486
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Bd. Res. No. 03 dtd. Jan.


1615 MARIVIC REDIDO GONZALES Bd. Res. No. 04 dtd. Feb. 8, 2012 31-Dec-14 26, 2015 1-Jan-15 31-Dec-17

Bd. Res. No. 206 dtd.


4949 MARIVIC S.U. CARPITANOS Bd. Res. No. 79 dtd. Oct. 7, 2011 31-Dec-13 Oct. 29, 2013 1-Jan-14 31-Dec-16

Bd. Res. No. 25 dtd. Dec.


5570 MARIVIC VALDERAMA RAMOS 19, 2014 19-Dec-14 31-Dec-16

Br. Res. No.__ dtd. April


6914 MARIVIC VALDEZ BELTRAN 10, 2017 10-Apr-17 17-Nov-20

Br. Res. No.__ dtd. April


6915 MARIZEL P. RAHON 10, 2017 10-Apr-17 15-Jan-20

Br. Res. No. 138 dtd.


6754 MARJELLE CARDENAS CABUDSAN March 28, 2017 28-Mar-17 27-Jul-20

Br. Res. No. 123 dtd. July


5871 MARJO QUINTO DEMERIN 31, 2015 24-Jul-15 31-Dec-17

Br. Res. No. dtd. May 12,


5872 MARJORIE DE LEON SALANGA 2017 12-May-17 20-Nov-20

Page 487
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Bd. Res. No. 112 dtd.


1229 MARJORIE INES P. BATOON Bd. Res. No. 48 dtd. Apr. 12, 2005 31-Dec-07 Sept. 6, 2010 6-Sep-10 31-Dec-12

Bd. Res. No. 49 dtd. March 28, Bd. Res. No. 334 dtd.
4113 MARJORIE POLAHON MALINGAN 2011 31-Dec-13 Dec. 27, 2013 1-Jan-14 31-Dec-16

Bd. Res. No. 42 dtd. Feb.


1118 MARJORIE R. MENDOZA Bd. Res. No. 191 dtd. Oct. 29, 2013 31-Dec-16 9, 2017 9-Feb-17 25-Jan-20

Br. Res. No. 59 dtd. Feb.


6083 MARK ALLAN DIAZ FLORES 19, 2016 19-Feb-16 31-Dec-18

Bd. Res. No. 140 dtd. Sept. 25, Bd. Res. No. 78 dtd. July
2936 MARK ALLISTER UY ROBIS 2012 31-Dec-15 8, 2015 1-Jan-16 31-Dec-18

Br. Res. No. 113 dtd. Apr.


6149 MARK ALVIN ASUNCION BAWING 19, 2016 19-Apr-16 31-Dec-18

Br. Res. No. dtd. May 12,


6150 MARK ANDREW PAHANEL REJANO 2017 12-May-17 25-Feb-20

Bd. Res. No. ___ dtd.


4329 MARK ANTHONY MAMUAD RAMOS Bd. Res. No. 10 dtd. Feb. 8, 2012 31-Dec-14 April 10, 2017 10-Apr-17 30-Sep-20

Page 488
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
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Bd. Res. No. 1996 dtd.


5497 MARK ANTHONY ROSILIO CASANOVA Bd. Res. No. 356 dtd. Dec. 27, 2013 31-Dec-15 November 2, 2015 1-Jan-16 31-Dec-18

Bd. Res. No. 358 dtd.


5509 MARK BENEDICT MARQUEZ GUIA Dec. 27, 2013 27-Dec-13 31-Dec-15

Bd. Res. No. 25 dtd. Dec.


5571 MARK CHITO DACLAG FAJICULAY 19, 2014 19-Dec-14 31-Dec-16

Bd. Res. No. 139 dtd.


4649 MARK CYRIL BANAWA RAFAEL October 27, 2009 27-Oct-09 31-Dec-11

1746 MARK DEXTER M. MEDINA Bd. Res. No. 112 dtd. Nov. 3, 2005 31-Dec-07

Bd. Res. No. 57 dtd.


4918 MARK EDGAR SOL MEDINA March 28, 2011 28-Mar-11 31-Dec-13

Br. Res. No. dtd. May 12,


4919 MARK ELVIN PINEDA GOPEZ 2017 12-May-17 12-Jul-20

Br. Res. No.__ dtd. April


4920 MARK IVAN LEO DULCE RICAFRENTE 10, 2017 10-Apr-17 22-Jan-20

Page 489
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Br. Res. No. 349 dtd.


6373 MARK JIM AGUIRRE ACOSA November 3, 2016 3-Nov-16 31-Dec-18

Br. Res. No. 243 dtd.


6293 MARK JOSEPH DEL ROSARIO GUERRERO August 25, 2016 25-Aug-16 31-Dec-18

Br. Res. No. 24 dtd.


6623 MARK JOSEPH M. SALENGA January 18, 2017 18-Jan-17 31-Dec-19

Br. Res. No. 139 dtd.


6760 MARK LESTER GULPAN PINEDA March 28, 2017 28-Mar-17 28-Nov-20
Partner of Malbas,
Mahinay & Co. (Acc.
0270 per BR No. 07, Jan
1616 MARK LOUIE D. MAHINAY Bd. Res. No. 113 dtd. Nov. 8, 2005 31-Dec-07 9, 2008)

Bd. Res. No. 187 dtd. October 24, Bd. Res. No. 52 dtd. Dec.
5232 MARK MARATAS ANGUS 2012 31-Dec-14 29, 2014 1-Jan-15 31-Dec-17

Bd. Res. No. 357 dtd.


4868 MARK MATTHEW YANG CHUA JOVEN Bd. Res. No. 324 dtd. Dec. 27, 2013 31-Dec-16 November 3, 2016 1-Jan-17 31-Dec-19

Br. Res. No. 196 dtd.


6252 MARK MILAN TUPAZ IGUBAN August 2, 2016 2-Aug-16 31-Dec-18

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Bd. Res. No. 112 dtd.


5412 MARK MOSES CABE ALCERA Bd. Res. No. 254 dtd. Dec. 9, 2013 31-Dec-15 Apr. 19, 2016 19-Apr-16 31-Dec-18

Bd. Res. No. 133 dtd. August 28, Bd. Res. No. 206 dtd.
5341 MARK OLIVER GRIJALVO MADURAMENTE 2013 31-Dec-15 November 2, 2015 1-Jan-16 31-Dec-18

Br. Res. No. 36 dtd. Feb.


6067 MARK RITCHIE DAIGAN ORIAS 9, 2016 9-Feb-16 31-Dec-18

Bd Res. No. 126 dtd.


3265 MARK TERRY M. ESCARPE Sept. 17, 2007 17-Sep-07 31-Dec-09

Br. Res. No.__ dtd. April


3266 MARK TOMMY BUSA VIDALLON 10, 2017 10-Apr-17 9-Nov-20

Br. Res. No. dtd. May 12,


7567 MARK UMACAM MALIC 2017 12-May-17 21-Sep-20

Br. Res. No. dtd. May 12,


7568 MARK VINCENT SANTIAGO EGUICO 2017 12-May-17 16-Dec-20

Bd. Res. No. 22 dtd.


4392 MARK VIRGIL TORBISO LOFRANCO Bd. Res. No. 112 dtd. Nov 16, 2011 31-Dec-14 December 19, 2014 1-Jan-15 31-Dec-17

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Bd. Res. No. 222 dtd.


0522 MARLANE J. MANUEL Bd. Res. No. 178 dtd. Oct. 22, 2012 31-Dec-15 Dec. 1, 2015 1-Jan-16 31-Dec-18

Bd. Res. No. 02 dtd. Jan.


0979 MARLENE N. DAYAON Bd. Res. No. 29 dtd. Feb. 18, 2005 31-Dec-07 9, 2008 9-Jan-08 31-Dec-10

Bd. Res. No. 145 dtd.


2596 MARLENE SJ. ANGELES Bd. Res. No. 203 dtd. Oct. 29, 2012 31-Dec-15 August 17, 2015 1-Jan-16 31-Dec-18

Br. Res. No. 71 dtd.


6684 MARLENE SOTECO TANGKEKO March 10, 2017 10-Mar-17 29-Dec-20

Bd. Res. No. 206 dtd.


4182 MARLENE TOBIAS-CRUZ Bd. Res. No. 78 dtd. April 16, 2013 31-Dec-16 August 12, 2016 1-Jan-17 31-Dec-19

Br. Res. No. 408 dtd.


6485 MARLET L. MOLABOLA November 24, 2016 24-Nov-16 31-Dec-18

Bd. Res. No. 66 dtd. July


2134 MARLIN B. SANTIAGO Bd. Res. No. 34 dtd. Feb. 29, 2012 31-Dec-14 8, 2015 8-Jul-15 31-Dec-17

Bd. Res. No. 59 dtd. Dec.


0102 MARLITA PASCUAL BALANQUIT Bd. Res. No. 60 dtd. April 26, 2012 31-Dec-14 29, 2014 1-Jan-15 31-Dec-17

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Bd. Res. No. 07 dtd. August 13, Bd. Res. No.___ dtd.
5537 MARLO DURIAN GILE 2014 31-Dec-16 April 10, 2017 10-Apr-17 17-Feb-20

Br. Res. No. 34(A) dtd.


5695 MARLO RONQUILLO GABUCAN March 3, 2015 3-Mar-15 31-Dec-17

2005 MARLON A. MIBALO Bd. Res. No. 19 dtd. April 18, 2006 31-Dec-08

Br. Res. No. 82 dtd.


6724 MARLON AQUINO CAYAGO March 10, 2017 10-Mar-17 3-Aug-20

Bd Res. No. 15 dtd. Jan.


3687 MARLON B. LOZADA 14, 2008 14-Jan-08 31-Dec-10

Bd. Res. No. 123 dtd.


5300 MARLON BOMBON DINGCO Bd. Res. No. 91 dtd. April 16, 2013 31-Dec-15 May 23, 2016 23-May-16 31-Dec-18

1745 MARLON C. ADVINCULA Bd. Res. No. 112 dtd. Nov. 3, 2005 31-Dec-07

Bd. Res. No. ____ dtd.


4195 MARLON CABAHUG BARUC Bd. Res. No. 14 dtd. Feb. 25, 2011 31-Dec-13 April 10, 2017 10-Apr-17 28-Jan-20

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Bd. Res. No. 243 dtd. December 28, Bd. Res. No. 08 dtd. Feb.
4671 MARLON MEDALLA PERNEZ 2012 31-Dec-15 9, 2016 9-Feb-16 31-Dec-18

Br. Res. No. 16 dtd.


6580 MARLON OFGUAR BARCENAS January 18, 2017 18-Jan-17 31-Dec-19

Bd. Res. No. 30 dtd. Mar.


2688 MARLOUIE R. ANYAG 2, 2007 2-Mar-07 31-Dec-09

Bd. Res. No. 111 dtd.


4625 MARLOUN CANO GUMBAO October 26, 2009 26-Oct-09 31-Dec-11

Bd. Res. No. 272 dtd.


0571 MARLY VILLARUZ MOJICA Bd. Res. No. 14 dtd. Jan. 8, 2013 31-Dec-15 Dec. 28, 2015 1-Jan-16 31-Dec-18

Bd. Res. No. 170 dtd. Sept. 27, Bd. Res. No. 151 dtd.
0201 MARLYN B. MAGHAMIL 2013 31-Dec-16 July 4, 2016 1-Jan-17 31-Dec-19

Br. Res. No. 74 dtd.


6707 MARRY ANN CATUBAO FEDERIS March 10, 2017 10-Mar-17 12-Apr-20

Br. Res. No. 52 dtd. Feb.


6079 MART PHILIPPE DIAZ PANGANDIAN 18, 2016 18-Feb-16 31-Dec-18

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Bd Res. No. 55 dtd. Feb.


3120 MARTIN CLEMENTE PANGANDIAN Bd Res. No. 64 dtd. Mar. 26, 2010 31-Dec-12 11, 2013 11-Feb-13 31-Dec-15

Bd Res. No. 158 dtd. Oct.


3440 MARTIN CONRADO R. PEREGRINO 8, 2007 8-Oct-07 31-Dec-09

Bd. Res. No. 129 dtd. Sept. 25, Bd. Res. No. 57 dtd. Feb.
5147 MARTIN DUROHOM BLANCO, JR. 2012 31-Dec-14 19, 2016 19-Feb-16 31-Dec-18

Bd. Res. No. 08 dtd. Jan


4315 MARTINA TORREFRANCA ESCASIAS 26, 2009 26-Jan-09 31-Dec-11

1895 MARVI P. BALAIS Bd. Res. No. 06 dtd. Jan. 24, 2006 31-Dec-08

Bd. Res. No. 351 dtd.


5590 MARVIN ASUNCION MALLARI Bd. Res. No. 33 dtd. Dec. 19, 2014 31-Dec-16 November 3, 2016 1-Jan-17 31-Dec-19

Br. Res. No. 408 dtd.


6489 MARVIN CRUZ TIMBOL November 24, 2016 24-Nov-16 31-Dec-18

Bd Res. No. 150 dtd. Oct.


3396 MARVIN G. SALAYSAY 3, 2007 3-Oct-07 31-Dec-09

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2320 MARVIN R. CUDIA Bd. Res. No. 51 dtd. Sept. 5, 2006 31-Dec-08

Bd. Res. No. 39 dtd. Dec.


4484 MARVIN VINLUAN FERRER Bd. Res. No. 72 dtd. July 1, 2011 31-Dec-14 19, 2014 1-Jan-15 31-Dec-17

Bd. Res. No.___ dtd.


4165 MARWIN MIGUEL MANALOTO Bd. Res. No. 259 dtd. Dec. 9, 2013 31-Dec-16 April 10, 2017 10-Apr-20 15-Feb-20

Bd. Res. No. 133 dtd.


2597 MARY ANGELINE SIN ONG Bd. Res. No. 15 dtd. Jan. 8, 2013 31-Dec-15 June 7, 2016 7-Jun-16 31-Dec-18

Bd. Res. No. 441 dtd.


1174 MARY ANN C. MENDOZA Bd. Res. No. 267 dtd. Dec. 9, 2013 31-Dec-16 Dec. 14, 2016 1-Jan-17 31-Dec-19

Br. Res. No. 82 dtd. Mar.


6121 MARY ANN CHUA ONGYIU 31, 2016 31-Mar-16 31-Dec-18

Bd. Res. No. 64 dtd. Feb.


0784 MARY ANN CORPUZ ANDRES-ELORDE Bd. Res. No. 69 dtd. March 6, 2013 31-Dec-15 19, 2016 19-Feb-16 31-Dec-18

Br. Res. No. dtd. May 12,


785 MARY ANN D. MANRIQUE 2017 12-May-17 28-Jul-20

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Bd. Res. No. 142 dtd. Sept. 25, Bd. Res. No. 165 dtd.
0394 MARY ANN DEL ROSARIO DELA PEA 2012 31-Dec-15 Sept. 17, 2015 1-Jan-16 31-Dec-18

Br. Res. No. dtd. May 12,


395 MARY ANN EDNALINO QUIZON 2017 12-May-17 19-May-20

Bd. Res. No. 08 dtd. August 13, Bd. Res. No. 05 dtd. Jan.
1060 MARY ANN F. VILLANUEVA 2014 31-Dec-16 18, 2017 18-Jan-17 31-Dec-19

Bd. Res. No. 143 dtd.


0899 MARY ANN GARCIA ALON Bd. Res. No. 274 dtd. Dec. 18, 2013 31-Dec-16 March 28, 2017 28-Mar-17 16-Mar-20

Bd Res. No. 173 dtd.


3488 MARY ANN L. ENRIQUEZ Nov. 6, 2007 6-Nov-07 31-Dec-09

Br. Res. No.__ dtd. April


6900 MARY ANN R. PASTORES 10, 2017 10-Apr-17 25-Dec-20

Br. Res. No. 431 dtd.


6523 MARY ANN SEBIAL SIALMO December 14, 2016 14-Dec-16 31-Dec-18

0900 MARY ANN T. TRINIDAD Bd. Res. No. 02 dtd. Jan. 4, 2005 31-Dec-07

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Br. Res. No. 126 dtd.


6746 MARY ANN TULIO MEJARO March 17, 2017 17-Mar-17 10-Apr-20

Bd. Res. No. 78 dtd. Oct.


4945 MARY ANN VALDESPINA ABETO 7, 2011 7-Oct-11 31-Dec-13

Br. Res. No.__ dtd. April


6965 MARY ANNA LYN BATAUSA ANINO 10, 2017 10-Apr-17 22-Nov-20

Br. Res. No. 23 dtd.


6614 MARY ANNE PO PLEOS January 18, 2017 18-Jan-17 31-Dec-19

Br. Res. No. 373 dtd.


6412 MARY ANNE SANORIA QUIRIM November 23, 2016 23-Nov-16 31-Dec-18

Br. Res. No.__ dtd. April


6413 MARY ANNE U. MURPHY 10, 2017 10-Apr-17 18-Jul-20

Br. Res. No. 96 dtd. July


5837 MARY ANTONETTE TORRENUEVA ARCEGA 8, 2015 8-Jul-15 31-Dec-17

Bd. Res. No. 75 dtd. July


4348 MARY B. DURAN Bd. Res. No. 25 dtd. Feb. 20, 2012 31-Dec-14 8, 2015 8-Jul-15 31-Dec-17

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Br. Res. No.__ dtd. April


4349 MARY CAR NUCUP AGUSTIN 10, 2017 10-Apr-17 30-Jun-20

MARY CATHERINE GOTAUCO CHING Br. Res. No. 29 dtd. Feb.


6026 ( Formerly: MARY CATHERINE MENDOZA GOTAUCO) 9, 2016 9-Feb-16 31-Dec-18

Bd. Res. No. 09 dtd. Jan.


1790 MARY CHUA TAN Bd. Res. No. 219 dtd. Oct. 29, 2013 31-Dec-16 18, 2017 18-Jan-17 31-Dec-19

Br. Res. No.__ dtd. April


6969 MARY DAPHNE R. MORANO 10, 2017 10-Apr-17 14-Nov-20

Br. Res. No.__ dtd. April


6970 MARY ELIZABETH GOMEZ DEL CASTILLO 10, 2017 10-Apr-17 2-Aug-20

Bd. Res. No. 59 dtd. Dec.


4393 MARY GRACE DEGALA DE JESUS Bd. Res. No. 14 dtd. Feb. 20, 2012 31-Dec-14 29, 2014 1-Jan-15 31-Dec-17

Bd. Res. No. 68 dtd. June


5062 MARY GRACE FAJARDO DE SOTTO 5, 2012 5-Jun-12 31-Dec-14

Br. Res. No. 126 dtd.


6749 MARY GRACE ASUNCION BAWING March 17, 2017 17-Mar-17 28-Aug-20

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Bd. Res. No. 21 dtd. Mar.


4368 MARY GRACE B. FACTO 4, 2009 4-Mar-09 31-Dec-11

Br. Res. No. 82 dtd. July


5724 MARY GRACE B. JAYME 8, 2015 8-Jul-15 31-Dec-17

Bd. Res. No. 76 dtd. June


5073 MARY GRACE B. PEA 21, 2012 21-Jun-12 31-Dec-14

Br. Res. No.__ dtd. April


5074 MARY GRACE CAGUIOA AGAS 10, 2017 10-Apr-17 29-Jul-20

Br. Res. No. 72 dtd. Mar.


6101 MARY GRACE DAVID DE JESUS 28, 2016 28-Mar-16 31-Dec-18

Bd. Res. No.43 dtd. Mar.


4709 MARY GRACE DEL ROSARIO VICENTE 23, 2010 23-Mar-10 31-Dec-12

Bd. Res. No. 193 dtd. OCT. 24, Bd. Res. No. 132 dtd.
4844 MARY GRACE FERNANDO TELAGEN 2012 31-Dec-15 August 11, 2015 1-Jan-16 31-Dec-18

Bd. Res. No. 68 dtd. June


5063 MARY GRACE HILARIO FAJARDO 5, 2012 5-Jun-12 31-Dec-14

Page 500
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Br. Res. No. dtd. May 12,


5064 MARY GRACE LIBARDO ALVISO 2017 12-May-17 6-Jul-20

Bd. Res. No. 178 dtd.


1486 MARY GRACE R. DORMENDO Bd. Res. No. 67 dtd. June 2, 2005 31-Dec-07 Oct. 30, 2008 30-Oct-08 31-Dec-10

Bd. Res. No. 40(A) dtd.


5000 MARY GRACE SELGAS PALARPALAR Bd. Res. No. 12 dtd. Feb. 8, 2012 31-Dec-14 March 4, 2015 4-Mar-15 31-Dec-17

Bd. Res. No. ____ dtd.


4936 MARY JAN M. BELLO Bd. Res. No. 264 dtd. Dec. 9, 2013 31-Dec-16 April 10, 2017 10-Apr-17 13-Jan-20

Br. Res. No. 139 dtd.


6765 MARY JANE A. GALICIA March 28, 2017 28-Mar-17 17-Oct-20

Bd. Res. No. 32 dtd. Dec.


5586 MARY JANE ANGELES CAMAT 19, 2014 19-Dec-14 31-Dec-16

Br. Res. No.__ dtd. April


6934 MARY JANE ARROZ MARTIR 10, 2017 10-Apr-17 18-Oct-20

Bd. Res. No. 39 dtd. Mar.


4474 MARY JANE GO ANG 6, 2009 6-Mar-09 31-Dec-11

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Bd. Res. No. 128 dtd.


0785 MARY JEAN ASION BEBANCO Bd. Res. No. 153 dtd. Dec. 21, 2010 31-Dec-13 August 28, 2013 1-Jan-14 31-Dec-16

Bd. Res. No. 345 dtd.


1302 MARY JEAN L. RAMOS Bd. Res. No. 73 dtd. July 1, 2011 31-Dec-13 Dec. 27, 2013 1-Jan-14 31-Dec-16

Bd. Res. No. 157 dtd.


4235 MARY JEAN L. REYES Sept. 5, 2008 5-Sep-08 31-Dec-10

Br. Res. No. 239 dtd.


6269 MARY JEAN MACASINAG MADRONERO August 23, 2016 23-Aug-16 31-Dec-18

Bd. Res. No. 36 dtd. Mar.


4464 MARY JEAN T. SIDRO 6, 2009 6-Mar-09 31-Dec-11

1617 MARY JEAN V. GARRIEL Bd. Res. No. 113 dtd. Nov. 8, 2005 31-Dec-07

1516 MARY JEAN Y. GUEVARRA - VINLUAN Bd. Res. No. 82 dtd. July 5, 2005 31-Dec-07

Br. Res. No. dtd. May 12,


1517 MARY JENELLE C. PALMA 2017 12-May-17 18-Oct-20

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Br. Res. No. dtd. May 12,


1518 MARY JOY AGUILAR BRUCAL 2017 12-May-17 5-Oct-20

Br. Res. No.__ dtd. April


1519 MARY JOY DELA CRUZ AGCAOILI 10, 2017 10-Apr-17 8-Oct-20

Br. Res. No. 93 dtd. Apr.


6139 MARY JOY MARIMAT SUMAPID 8, 2016 8-Apr-16 31-Dec-18

Bd. Res. No. 135 dtd.


2106 MARY JOY P. JUNIO Bd. Res. No. 16 dtd. April 18, 2006 31-Dec-08 Dec. 2, 2010 2-Dec-10 2-Dec-12

1563 MARY LANE T. MASCARANAS Bd. Res. No. 85 dtd. August 3, 2005 31-Dec-07

Bd. Res. No. 08 dtd. August 13, Bd. Res. No.___ dtd.
4006 MARY LANN P. CAMASO 2014 31-Dec-16 April 10, 2017 10-Apr-17 20-May-20

Bd Res. No. 159 dtd. Oct.


3449 MARY RHODA G. BAJA 8, 2007 8-Oct-07 31-Dec-09

Bd. Res. No. 04 dtd. Jan.


2573 MARY ROSE A. MANALO 29, 2007 29-Jan-07 31-Dec-09

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Br. Res. No. 95 dtd. July


5829 MARY SUN MANALO MARCELINO 8, 2015 8-Jul-15 31-Dec-17

Br. Res. No. dtd. May 12,


5830 MARYAN CHUA BERMUDEZ 2017 12-May-17 22-Jun-20

Bd. Res. No. 117 dtd. Sept. 19, Bd. Res. No. 173 dtd.
3304 MARYBABYLYN SANGALANG JARDINIANO 2012 31-Dec-15 Sept. 21, 2015 1-Jan-16 31-Dec-18

Br. Res. No. 219 dtd.


6839 MARY-GRACE PEROCHO RAMIREZ April 20, 2017 20-Apr-17 16-Jan-20

Br. Res. No. 84 dtd. July


5738 MARYJEMS B. BUTAY-LAPAT 8, 2015 8-Jul-15 31-Dec-17

Bd. Res. No. 73 dtd.


1190 MARYJO B. AGCANAS Bd. Res. No. 45 dtd. Apr. 12, 2005 31-Dec-07 April 10, 2008 10-Apr-08 31-Dec-10

Br. Res. No.__ dtd. April


1191 MARYLET OPILAN GUILLERMO 10, 2017 10-Apr-17 27-Jan-20

Bd. Res. No. 140 dtd. Sept. 25, Bd. Res. No. 05 dtd. Jan.
3874 MARYLOU RALLOS PRIETO 2012 31-Dec-14 26, 2015 26-Jan-15 31-Dec-17

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Bd Res. No. 434 dtd.


3678 MARYLOU TO-ONG CREDO Bd Res. No. 192 dtd. Oct. 29, 2013 31-Dec-16 Dec. 14, 2016 1-Jan-17 31-Dec-19

Br. Res. No.__ dtd. April


6935 MARYMEL DALAPO BOOC 10, 2017 10-Apr-17 6-Mar-20

Bd. Res. No. 40 dtd. February 11, Bd. Res. No. 34 dtd.
5271 MARYOLA ANTONETTE CANTALEJO RILLES 2013 31-Dec-15 February 9, 2016 9-Feb-16 31-Dec-18

Bd. Res. No. 217 dtd.


4950 MASARINA L. BANQUERIGO Bd. Res. No. 229 dtd. Oct. 29, 2013 31-Dec-16 April 20, 2017 20-Apr-17 30-Apr-20

MASILAG AND ASSOCIATES (Formerly: VELASCO, Bd. Res. No. 185 dtd.
0721 MASILAG & CO.) Bd. Res. No. 97 dtd. Sept 22, 2009 31-Dec-12 Oct. 14, 2015 1-Jan-16 31-Dec-18

Bd. Res. No. 01 dtd. JAN.


0275 MASTER MARLOWE COLOMA ROVILLOS Bd. Res. No. 13 dtd. Feb. 8, 2012 31-Dec-14 26, 2015 26-Jan-15 31-Dec-17

Bd. Res. No. 248 dtd.


2660 MATEA A. GAYETA Bd. Res. No. 158 dtd. Oct. 22, 2012 31-Dec-15 Dec. 14, 2015 1-Jan-16 31-Dec-18

MATEO RAMOS CELESTINO LLONA AND CO. ( Bd Res. No. 208 dtd.
3601 Formerly : MATEO PULIDO RAMOS AND COMPANY) Bd Res. No. 32 dtd. Jan. 23, 2013 31-Dec-15 November 2, 2015 1-Jan-16 31-Dec-18

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Br. Res. No.__ dtd. April


6942 MAUREEN DE LA PEA NIERRA 10, 2017 10-Apr-17 27-Mar-20

Bd. Res. No. 16 dtd. Mar.


1949 MAUREEN F. YUJECO Bd. Res. No. 14 dtd. Mar. 3, 2006 31-Dec-08 4, 2009 4-Mar-09

Bd. Res. No. 08 dtd. Jan.


2591 MAUREEN JUSTIN F. CUEVAS 29, 2007 29-Jan-07 31-Dec-09

Br. Res. No. 282 dtd.


6324 MAUREEN MAGDA MILANO GUMBA September 28, 2016 28-Sep-16 31-Dec-18

Bd. Res. No. 23 dtd. Jan.


0807 MAURICIO P. NOLLEDO Bd. Res. No. 112 dtd. Oct. 21, 2004 31-Dec-06 31, 2007 31-Jan-07 31-Dec-09

Bd. Res. No. 273 dtd.


5284 MAURITO CASTILLEJO TAROBAL Bd. Res. No. 71 dtd. March 6, 2013 31-Dec-15 Dec. 28, 2015 1-Jan-16 31-Dec-18

Br. Res. No.__ dtd. April


5285 MAURIVIC ANDAYA DE TORRES 10, 2017 10-Apr-17 27-Oct-20

Bd Res. No. 59 dtd. April


2783 MAURO TRAJANO MANALANGSANG Bd Res. No. 48 dtd. Sept. 06, 2007 31-Dec-09 15, 2011 15-Apr-11 31-Dec-13

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Bd Res. No. 107 dtd. Sept. 14, Bd Res. No. 07 dtd. Feb.
3185 MAXELINDO EYULI PUNZALAN 2007 31-Dec-09 8, 2011 8-Feb-11 31-Dec-13

Bd. Res. No. 282 dtd.


4205 MAXIMA P. ALCONERA Bd. Res. No. 68 dtd. April 26, 2011 31-Dec-13 Dec. 23, 2013 1-Jan-14 31-Dec-16

Bd. Res. No. 47 dtd. Jan.


3824 MAXIMIANO P. SORONGON, JR. 28, 2008 28-Jan-08 31-Dec-10

0901 MAXIMINO A. CRUCILLO Bd. Res. No. 02 dtd. Jan. 4, 2005 31-Dec-07

Bd. Res. No. 81 dtd. July


4493 MAXIMINO VARGAS CORNEJO, JR. Bd. Res. No. 11 dtd. Feb. 8, 2012 31-Dec-14 8, 2015 8-Jul-15 31-Dec-17

Bd. Res. No. 140 dtd.


3900 MAXIMO AMOR LEE Bd. Res. No. 218 dtd. Oct. 29, 2013 31-Dec-16 March 28, 2017 28-Mar-17 29-Oct-20

Bd. Res. No. 07 dtd. Jan.


0347 MAXIMO GORRE TAGHOY Bd. Res. 04 dtd. Feb. 9, 2004 31-Dec-06 29, 2007 29-Jan-07 31-Dec-09

Br. Res. No. dtd. May 12,


348 MAXIMO HINLAYAGAN DUNGOG, JR. 2017 12-May-17 15-Feb-20

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Bd. Res. No. 40(A) dtd.


4560 MAXIMO PAGLINAWAN OMICTIN Bd. Res. No. 14 dtd. Feb. 20, 2012 31-Dec-14 March 4, 2015 4-Mar-15 31-Dec-17

Bd. Res. No. 113 dtd.


5317 MAXIMO PAMITTAN DOMINGO June 4, 2013 4-Jun-13 31-Dec-15

2536 MAXIMO S. OMIDO, JR. Bd. Res. No. 91 dtd. Nov. 16, 2006 31-Dec-08

Br. Res. No. 409 dtd.


6503 MAY ANN GRACE ALONGALAY ALDAY November 24, 2016 24-Nov-16 31-Dec-18

Bd. Res. No. 03 dtd.


5528 MAY ERFELO RAGUDO August 13, 2014 13-Aug-14 31-Dec-16

Bd. Res. No. 50 dtd. Dec.


2522 MAY LASPIAS LIM Bd. Res. No. 88 dtd. Oct. 11, 2011 31-Dec-14 29, 2014 1-Jan-15 31-Dec-17

Bd. Res. No. 190 dtd.


5425 MAY S. MAIGOS Bd. Res. No. 278 dtd. Dec. 18, 2013 31-Dec-15 Oct. 14, 2015 1-Jan-16 31-Dec-18

Br. Res. No. 127 dtd.


5884 MAY V. AGUILAR August 11, 2015 11-Aug-15 31-Dec-17

Page 508
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Br. Res. No. dtd. May 12,


5885 MAY VENUS MANGUBAT 2017 12-May-17 25-Oct-20

Bd. Res. No. 45 dtd. Feb.


1231 MAY VILLAPANDO HERAMIA Bd. Res. No. 220 dtd. Oct. 29, 2013 31-Dec-16 9, 2017 9-Feb-17 28-May-20

Bd. Res. No. ___ dtd.


1661 MAY VITUG VITUG Bd. Res. No. 217 dtd. Oct. 29, 2013 31-Dec-16 April 10, 2017 10-Apr-17 22-May-20

Bd Res. No. 148 dtd.


2937 MAYBEL LYN EUSTAQUIO STA. MARIA Bd Res. No. 66 dtd. Sept. 06, 2007 31-Dec-09 Dec. 21, 2009 1-Jan-10 31-Dec-12

0885 MAYBELLE D. TANA Bd. Res. No. 01 dtd. Jan. 4, 2005 31-Dec-07

2035 MAYEN U. JAMBONGANAN Bd. Res. No. 22 dtd. April 18, 2006 31-Dec-08

Br. Res. No. 72 dtd. Mar.


6102 MAYNARD CO CORPUZ 28, 2016 28-Mar-16 31-Dec-18

Br. Res. No. dtd. May 12,


6103 MAYVEL CASTRO SIAZON 2017 12-May-17 12-May-20

Page 509
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Bd. Res. No. dtd. May


1669 MAYZEL BASAS GALO Bd. Res. No. 95 dtd. Sept 21, 2005 31-Dec-07 12, 2017 12-May-17 31-May-20

Bd. Res. No. 05 dtd. Jan


4306 MAYZL V. DOMINGO 26, 2009 26-Jan-09 31-Dec-11

Br. Res. No. 211 dtd.


6835 MCQ AND ASSOCIATES April 17, 2017 17-Apr-17 12-Oct-20

Bd Res. No. 19 dtd. Jan.


3709 ME LORENZO - VILLANUEVA & CO. 21, 2008 21-Jan-08 31-Dec-10

Br. Res. No. 129 dtd.


6186 MECHICO ARCELLANA MANANSALA June 7, 2016 7-Jun-16 31-Dec-18

Br. Res. No. dtd. May 12,


6187 MECHIELLE TAMAYO GAZA 2017 12-May-17 28-Jul-20

Bd Res. No. 93 dtd. Sept.


3093 MEDEL M. MAPAYE 11, 2007 11-Sep-07 31-Dec-09

Bd Res. No. 20 dtd. Feb.


3481 MEDELINA M. FRANCISCO Bd Res. No. 26 dtd. Feb. 12, 2010 31-Dec-12 9, 2016 9-Feb-16 31-Dec-18

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Bd. Res. No.75 dtd. Mar.


4747 MEDIATRIX S. MARCELO 26, 2010 26-Mar-10 31-Dec-12

Bd. Res. No. dtd. May


5305 MEENA TRONCO DASWANI Bd. Res. No. 92 dtd. April 16, 2013 31-Dec-15 12, 2017 12-May-17 22-Jun-20

Br. Res. No. 239 dtd.


6271 MELANI NICOLAS BELOSTRINO August 23, 2016 23-Aug-16 31-Dec-18

Bd. Res. No. 34 dtd.


1858 MELANIA LUNA-SANTOS Bd. Res. No. 26 dtd. Feb. 20, 2011 31-Dec-14 March 3, 2015 3-Mar-15 31-Dec-17

Br. Res. No.__ dtd. April


1859 MELANIE AGPAWA MUYARGAS 10, 2017 10-Apr-17 5-Jul-20

Br. Res. No. 169 dtd.


5950 MELANIE BENLIRO VILLARUZ September 21, 2015 21-Sep-15 31-Dec-17

Bd. Res. No. 38 dtd. Jan.


3790 MELANIE C. INOCENTES 28, 2008 28-Jan-08 31-Dec-10

Br. Res. No. 125 dtd.


6735 MELANIE DELLOVA REALIZAN March 17, 2017 17-Mar-17 30-Oct-20

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Bd. Res. No. 65 dtd. Feb.


5510 MELANIE DIAZ DANCEL Bd. Res. No. 358 dtd. Dec. 27, 2013 31-Dec-15 19, 2016 19-Feb-16 31-Dec-18

Bd. Res. No. 95 dtd. Oct.


4131 MELANIE E. FELIX-ARCEO Bd. Res. No. 134 dtd. July 18, 2008 31-Dec-10 19, 2011 19-Oct-11 31-Dec-13

Bd. Res. No. 182 dtd.


5385 MELANIE ESPAOLA LIMSIACO Oct. 29, 2013 29-Oct-13 31-Dec-15

Bd. Res. No. 17 dtd. Feb.


0846 MELANIE H. LOMOTAN Bd. Res. No. 17 dtd. Feb. 25, 2011 31-Dec-13 2, 2015 02-Feb-15 31-Dec-17

Bd. Res. No. 56 dtd.


4107 MELANIE M. MAAO Bd. Res. No. 120 dtd. May 29, 2008 31-Dec-10 March 28, 2011 28-Mar-11 31-Dec-13

Br. Res. No. dtd. May 12,


4108 MELANIE MARANGA LIM 2017 12-May-17 30-Apr-20

Bd. Res. No. 201 dtd.


5285 MELANIE MARQUEZ HURBODA Bd. Res. No. 71 dtd. March 6, 2013 31-Dec-15 November 2, 2015 1-Jan-16 31-Dec-18

Bd Res. No. 95 dtd. August 13, Bd Res. No. 24 dtd. Feb.


3157 MELANIO BAADERA PANO, JR. 2012 31-Dec-15 9, 2016 9-Feb-16 31-Dec-18

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Br. Res.No. ___ dtd. April


5606 MELANIO CASTRO DELA CRUZ Br. Res.No. 45 dtd. Dec. 29, 2014 31-Dec-16 10-2017 10-Apr-17 28-May-20

Br. Res. No.__ dtd. April


5607 MELANIO IGNACIO VERGARA, JR. 10, 2017 10-Apr-17 23-Mar-20

0711 MELANY R. GONZALES Bd. Res. No. 75 dtd. Sept 15, 2004 31-Dec-06

Bd. Res. No. 20 dtd.


5453 MELBA C. MATULA Bd. Res. No. 306 dtd. Dec. 27, 2013 31-Dec-15 February 9, 2016 9-Feb-16 31-Dec-18

Br. Res. No. 241 dtd.


6280 MELBA CAEG DELOS SANTOS August 23, 2016 23-Aug-16 31-Dec-18

Bd. Res. No. 35 dtd. Dec.


0960 MELBA FERNANDEZ RAZO Bd. Res. No. 160 dtd. Dec. 21, 2010 31-Dec-13 19, 2014 1-Jan-15 31-Dec-16

Br. Res. No. dtd. May 12,


961 MELCHOR FUERTE GREGORIO 2017 12-May-17 7-Jul-20

Br. Res. No. 154 dtd. July


6223 MELCHOR JACINTO GALLO 4, 2016 4-Jul-16 31-Dec-18

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0009 MELCHOR R. MENDOZA Bd. Res. No. 18 dtd. June 15, 2001 31-Dec-03

Bd. Res. No. 171 dtd.


0205 MELCHOR TENDERO VANGUARDIA Bd. Res. No. 144 dtd. Sept. 9, 2013 31-Dec-16 April 7, 2017 7-Apr-17 2-Dec-20

Bd. Res. No. 31 dtd.


4693 MELCHORA A. LAMSIS Feb. 12, 2010 12-Feb-10 31-Dec-12

Bd Res. No. 67 dtd. Sept.


2948 MELCHORA EMBERGA STA. MARIA 06, 2007 6-Sep-07 31-Dec-09

Br. Res. No. 17 dtd.


6586 MELCHORA SESANTE LIM-LADAN January 18, 2017 18-Jan-17 31-Dec-19

Bd. Res. No. 64 dtd. Feb.


5280 MELDIN ARNOLD AGBAYANI LIM Bd. Res. No. 66 dtd. March 6, 2013 31-Dec-15 19, 2016 19-Feb-16 31-Dec-18

Bd. Res. No. 218 dtd.


0540 MELICOR BRIONES VILLAREAL & CO. Bd. Res. No. 18 dtd. Jan. 8, 2013 31-Dec-15 Dec. 1, 2015 1-Jan-16 31-Dec-18

Bd. Res. No. 80 dtd. July


2474 MELINDA BERNESE CLEMENTE Bd. Res. No. 57 dtd. April 13, 2012 31-Dec-14 8, 2015 8-Jul-15 31-Dec-17

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Bd. Res. No. 53 dtd.


1964 MELINDA C. REYES Bd. Res. No. 113 dtd. Nov 16, 2011 31-Dec-14 Dec. 29, 2014 1-Jan-15 31-Dec-17

Bd. Res. No. 245 dtd.


5311 MELINDA CERVANTES PEREZ Bd. Res. No. 99 dtd. April 17, 2013 31-Dec-15 Dec. 14, 2015 1-Jan-16 31-Dec-18

Bd. Res. No. 145 dtd.


4721 MELINDA F. PRAJIO Bd. Res. No. 70 dtd. March 6, 2013 31-Dec-15 August 17, 2015 1-Jan-16 31-Dec-18

Bd. Res. No. 32 dtd.


4701 MELINDA ROYUPA MELCHOR Feb. 12, 2010 12-Feb-10 31-Dec-12

Bd. Res. No. 232 dtd. December 28, Bd. Res. No. 46 dtd.
4485 MELINDA V. SUICO 2012 31-Dec-14 March 11, 2015 11-Mar-15 31-Dec-17

Bd. Res. No. 08 dtd. Feb.


1101 MELISSA ARATAN UNTALAN Bd. Res. No. 65 dtd. April 26, 2011 31-Dec-13 2, 2015 2-Feb-15 31-Dec-17

Br. Res. No. dtd. May 12,


1102 MELISSA CAMPOSAGRADO ESGUERRA 2017 12-May-17 29-Nov-20

Br. Res. No. 23 dtd.


6615 MELISSA CHEN LIM January 18, 2017 18-Jan-17 31-Dec-19

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Br. Res. No. dtd. May 12,


6616 MELISSA E. NARCISO 2017 12-May-17 19-Apr-20

Br. Res. No. dtd. May 12,


6617 MELISSA O. PAGCALIWAGAN 2017 12-May-17 30-Apr-20

Bd. Res. No. 60 dtd. Dec.


2176 MELISSA PINEDA IRINCO Bd. Res. No. 94 dtd. Oct. 19, 2011 31-Dec-14 29, 2014 1-Jan-15 31-Dec-17

Br. Res. No. 94 dtd. July


1982 MELITA BALANE BUENA Bd. Res. No. 71 dtd. June 5, 2012 31-Dec-14 8, 2015 8-Jul-15 31-Dec-17

Bd. Res. No. 351 dtd.


0902 MELITA DE LEON HERMOSILLA Bd. Res. No. 145 dtd. Sept. 9, 2013 31-Dec-16 November 3, 2016 1-Jan-17 31-Dec-19

Br. Res. No. 83 dtd. July


5731 MELITA PAJARES ELMA 8, 2015 8-Jul-15 31-Dec-17

Br. Res. No. 121 dtd.


6161 MELITH HERMOSILLA RESTRIVERA May 17, 2016 17-May-16 31-Dec-18

Bd Res. No. 50 dtd. Sept.


2803 MELIZANDRA B. BILOLO 06, 2007 6-Sep-07 31-Dec-09

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Br. Res. No. dtd. May 12,


2804 MELIZZA ANNE LANTIN HERNANDEZ 2017 12-May-17 26-Jun-20

MELJORIE GACOS TAMBANILLO ( Formerly: MELJORIE Bd. Res. No. 118 dtd.
2737 G. TAMBANILLO - DIZON) Bd. Res. No. 41 dtd. Mar. 2, 2007 31-Dec-09 May 5, 2016 5-May-16 31-Dec-18

Bd. Res. No. 29 dtd. Mar.


2681 MELLANY S. MEOZA-VENTO 2, 2007 2-Mar-07 31-Dec-09

Bd. Res. No. 26 dtd. Feb.


0605 MELLICENT FAJATIN MONTOYA Bd. Res. No. 21 dtd. Jan. 8, 2013 31-Dec-15 9, 2016 9-Feb-16 31-Dec-18

Br. Res. No.__ dtd. April


606 MELLINA TU TAN 10, 2017 10-Apr-17 14-Aug-20

Br. Res. No. 256 dtd.


6011 MELODY ARACO PATIO December 14, 2015 14-Dec-15 31-Dec-17

Br. Res. No.__ dtd. April


6012 MELODY AZURIN PADILLO 10, 2017 10-Apr-17 14-Jan-20

Br. Res. No. 407 dtd.


6477 MELODY BARLIT LIM November 24, 2016 24-Nov-16 31-Dec-18

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Bd. Res. No. 90 dtd. Oct.


4964 MELODY C. MALIKSI 11, 2011 11-Oct-11 31-Dec-13

Br. Res. No. dtd. May 12,


4965 MELODY C. MALIKSI 2017 12-May-17 13-Aug-20

Bd. Res. No. 134 dtd. Dec. 14,


0874 MELODY F. CONCEPCION 2004 31-Dec-06

Bd. Res. No. 07 dtd. August 13, Bd. Res. No. dtd. May
5538 MELODY G. BAYLOSIS 2014 31-Dec-16 12, 2017 12-May-17 2-Jan-20

Bd. Res. No. 134 dtd. Sept. 25, Bd. Res. No. 202 dtd.
0679 MELODY M. CALIWAG 2012 31-Dec-15 November 2, 2015 1-Jan-16 31-Dec-18

Br. Res. No.__ dtd. April


680 MELODY ONG CHUA 10, 2017 10-Apr-17 28-Mar-20

Bd Res. No. 157 dtd. Oct.


3431 MELODY P. GOLE CRUZ 8, 2007 8-Oct-07 31-Dec-09

Bd. Res. No. 208 dtd. November 12, Bd. Res. No. 43 dtd. Dec.
1721 MELODY PABLO VALENZUELA 2012 31-Dec-14 29, 2014 1-Jan-15 31-Dec-17

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Bd. Res. No. 39 dtd. Mar.


4475 MELOJEAN L. QUIJANO 6, 2009 6-Mar-09 31-Dec-11

Bd Res. No. 72 dtd. June


3624 MELORINE NATIVIDAD CATINDIG Bd Res. No. 05 dtd. Jan. 9, 2008 31-Dec-10 5, 2012 5-Jun-12 31-Dec-14

Br. Res. No. 27 dtd.


5663 MELQUIADES ABEJERO CANCELA February 18, 2015 18-Feb-15 31-Dec-17

Bd. Res. No. 164 dtd.


2216 MELQUIADES R. PAMINTUAN, JR. Bd. Res. No. 39 dtd. May 29, 2006 31-Dec-08 Oct. 28, 2008 1-Jan-09 31-Dec-11

2107 MELVIN A. FOLLOSCO Bd. Res. No. 16 dtd. April 18, 2006 31-Dec-08

2321 MELVIN A. BRIONES Bd. Res. No. 51 dtd. Sept. 5, 2006 31-Dec-08

Bd. Res. No.82 dtd. Apr.


4761 MELVIN C. GOMEZ 14, 2010 14-Apr-10 31-Dec-12

Bd. Res. No. 79 dtd.


1102 MELVIN CUYAT ROSARIO Bd. Res. No. 268 dtd. Dec. 18, 2013 31-Dec-16 March 10, 2017 10-Mar-17 7-Jan-20

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Bd. Res. No. dtd. May


4300 MELVIN MANZANO LANSI Bd. Res. No. 47 dtd. Dec. 29, 2014 31-Dec-17 12, 2017 12-May-17 1-Sep-20

Br. Res. No. 71 dtd.


6676 MELVIN RAFOL BONDOC March 10, 2017 10-Mar-17 22-Feb-20

Bd Res. No. 351 dtd.


3297 MENANDRO MORENO ALVAREZ Bd Res. No. 62 dtd. March 6, 2013 31-Dec-15 November 3, 2016 3-Nov-16 31-Dec-18

Bd. Res. No. 32 dtd.


4702 MENARD MANAYAG GARON Feb. 12, 2010 12-Feb-10 31-Dec-12

Br. Res. No. 75 dtd.


6717 MENCHIE BULALAQUE PACTURAN March 10, 2017 10-Mar-17 23-Jan-20

Bd. Res. No. 18 dtd. Jan.


2153 MENDOZA CHAVEZ & ASSO. Bd. Res. No. 30 dtd. April 20, 2006 31-Dec-08 28, 2010 28-Jan-10 31-Dec-12

Bd. Res. No. 21 dtd. Feb.


0128 MENDOZA QUERIDO & ASSOCIATES Bd. Res. No. 23 dtd. March 4, 2009 31-Dec-03 20, 2012 20-Feb-12 31-Dec-14 CANCELLED

Bd. Res. No. 104 dtd.


0966 MENDOZA QUERIDO & CO. Bd. Res. No. 21 dtd. Feb. 20, 2012 31-Dec-14 July 14, 2015 14-Jul-15 31-Dec-17

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Bd. Res. No. 05 dtd. Jan.


0104 MENDOZA SY TEE Bd. Res. No. 30 dtd. Mar. 2, 2007 31-Dec-09 27, 2010 27-Jan-10 31-Dec-12

Bd. Res. No. 36 A dtd.


0288 MENDOZA, IGNACIO AND COMPANY Bd. Res. No. 08 dtd. Feb. 8, 2012 31-Dec-14 March 4, 2015 04-Mar-15 31-Dec-17

2071 MENNEN C. TESALONA Bd. Res. No. 25 dtd. Apil 18, 2006 31-Dec-08

Br. Res. No. 430 dtd.


6519 MENWIN ALEXANDER LIM MANIMTIM December 14, 2016 14-Dec-16 31-Dec-18

Br. Res. No. dtd. May 12,


6520 MER ELISA LUCIO LOPEZ 2017 12-May-17 22-Jun-20

Bd. Res. No. 112 dtd.


2209 MERCADO, CALDERON, JARAVATA & CO. Bd. Res. No. 79 dtd. July 15, 2009 31-Dec-11 Nov 16, 2011 1-Jan-12 31-Dec-14

Bd. Res. No. 207 dtd.


1791 MERCED GRACE L. PASTRANO Bd. Res. No. 170 dtd. Oct. 30, 2008 31-Dec-10 November 12, 2012 12-Nov-12 31-Dec-14

Br. Res. No. dtd. May 12,


1792 MERCEDARIA TAN LIM 2017 12-May-17 28-Jan-20

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Bd. Res. No. 38 dtd.


1462 MERCEDES A. MATIAS - SAMALA Bd. Res. No. 25 dtd. Jan. 23, 2013 31-Dec-15 Feb. 11, 2016 11-Feb-16 31-Dec-18

Bd. Res. No. 61 dtd.Mar.


3881 MERCEDES B. AMORA 18, 2008 18-Mar-08 31-Dec-10

Bd. Res. No. 23 dtd. Feb.


2760 MERCEDES C. BARCELONA Bd. Res. No. 54 dtd. Feb. 11, 2013 31-Dec-15 9, 2016 9-Feb-16 31-Dec-18

Bd. Res. No. 33 dtd.


1387 MERCEDES L. QUIMSING Bd. Res. No. 115 dtd. May 29, 2008 31-Dec-10 March 28, 2011 28-Mar-11 31-Dec-13

Bd. Res. No. dtd. May


0829 MERCEDES M. ALFUERTE Bd. Res. No. 257 dtd. Dec. 9, 2013 31-Dec-16 12, 2017 12-May-17 7-Apr-20

Br. Res. No. 16 dtd.


5630 MERCEDES MALUBAY MEDENILLA February 2, 2015 2-Feb-15 31-Dec-17

Bd. Res. No. 14 dtd. Jan.


0875 MERCEDES P. DIAZ Bd. Res. No. 86 dtd. Nov. 10, 2006 31-Dec-09 27, 2010 27-Jan-10 31-Dec-12

Bd Res. No. 156 dtd. Oct.


3421 MERCEDES S. YBIERNAS 8, 2007 8-Oct-07 31-Dec-09

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LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
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PREVIOUS ACCREDITATION APPROVAL
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2237 MERCEDES Y. SUWA Bd. Res. No. 40 dtd. May 30, 2006 31-Dec-08

Br. Res. No. 308 dtd.


6344 MERCEDITA MORFE RODRIGUEZ October 10, 2016 10-Oct-16 31-Dec-18

Bd. Res. No. 01 dtd. Jan.


2183 MERCEDITA T. PERIANES Bd. Res. No. 105 dtd. Oct. 21, 2011 31-Dec-14 26, 2014 26-Jan-15 31-Dec-17
Cancelled effective May
5, 2009. Partner of
Bd. Res. No. 07 dtd. Jan. Puculan, Aguilar, tindoy,
0105 MERCEDITHA P. POCULAN Bd. Res. No. 48 dtd. May 31, 2004 31-Dec-06 29, 2007 29-Jan-07 31-Dec-09 Hechanova & Co.

Bd. Res. No. 90 dtd. August 13, Bd. Res. No. 03 dtd. Jan.
5096 MERCITA E. RECLA 2012 31-Dec-14 26, 2015 26-Jan-15 31-Dec-17

Bd. Res. No. 267 dtd.


4349 MERCY ABARIENTOS GARCIA Bd. Res. No. 31 dtd. Jan. 23, 2013 31-Dec-15 December 28, 2015 1-Jan-16 31-Dec-18

Br. Res. No. 17 dtd.


6585 MERCY KORINA TENG CHUA January 18, 2017 18-Jan-17 31-Dec-19

Bd. Res. No. 114 dtd.


3343 MERCY N. RODRIGUEZ Bd Res. No. 144 dtd. Oct. 1, 2007 31-Dec-09 Oct. 26, 2009 1-Jan-10 31-Dec-12

Page 523
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PREVIOUS ACCREDITATION APPROVAL
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Bd. Res. No. 155 dtd. Sept. 27, Bd. Res. No. 67 dtd.
0927 MERELITA PIO ALBA 2013 31-Dec-16 March 8, 2017 8-Mar-17 20-Aug-20

Bd. Res. No. 09 dtd. Jan.


1211 MERIAM GARCIA BALAGTAS Bd. Res. No. 362 dtd. Dec. 27, 2013 31-Dec-16 18, 2017 18-Jan-17 31-Dec-19

Bd. Res. No. 138 dtd.


4833 MERIAM T. NICOLAS Dec. 2, 2010 2-Dec-10 31-Dec-12

Br. Res. No. 430 dtd.


6515 MERILYN GOMEZ CHENG December 14, 2016 14-Dec-16 31-Dec-18

Bd. Res. No. 221 dtd.


0452 MERILYN SOBREMONTE TORRE Bd. Res. No. 198 dtd. Oct. 24, 2012 31-Dec-15 Dec. 1, 2015 1-Jan-16 31-Dec-18

Br. Res. No. 256 dtd.


6012 MERISH DINAH A. REBULDELA December 14, 2015 14-Dec-15 31-Dec-17

Bd Res. No. ____ dtd.


3082 MERLA BON BOBIS Bd Res. No. 51 dtd. Mar. 23, 2010 31-Dec-12 April 10, 2017 10-Apr-17 03-Dec-20

Bd. Res. No. 71 dtd. July


4141 MERLIN N. ORALLO Bd. Res. No. 135 dtd. July 18, 2008 31-Dec-10 8, 2015 8-Jul-15 31-Dec-17

Page 524
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
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Bd. Res. No. 97 dtd. Apr.


2872 MERLINA G. SISON Bd Res. No. 15 dtd. Jan. 8, 2013 31-Dec-15 12, 2016 12-Apr-16 31-Dec-18

Bd. Res. No. 133 dtd.


0838 MERLINE ZEPEDA CASTONES Bd. Res. No. 03 dtd. Jan. 9, 2008 31-Dec-10 June 7, 2016 7-Jun-16 31-Dec-18

Br. Res. No. dtd. May 12,


839 MERLITA C. NAVALTA 2017 12-May-17 29-May-20

Bd Res. No. ___dtd. April


3631 MERLITA L. ALMONTE Bd Res. No. 54 dtd. Dec. 29, 2014 31-Dec-16 10, 2017 10-Apr-17 11-Sep-20

Bd. Res. No. ___ dtd.


1747 MERLY B. BENAVENTE Bd. Res. No. 320 dtd. Dec. 27, 2013 31-Dec-16 April 10, 2017 10-Apr-17 29-Jan-20

Bd. Res. No. dtd. May


3971 MERLY ORILLE LIM Bd. Res. No. 342 dtd. Dec. 27, 2013 31-Dec-16 12, 2017 12-May-17 15-Nov-20

Bd. Res. No. 36 dtd. Feb.


1963 MERLY T. GATDULA Bd. Res. No. 68 dtd. May 5, 2009 31-Dec-11 29, 2012 29-Feb-12 31-Dec-14

Br. Res. No. 425 dtd.


6425 MERLYN IDUL GOMEZ November 29, 2016 29-Nov-16 31-Dec-18

Page 525
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Bd. Res. No. 92 dtd. April


5306 MERRIAM UY OCAMPO 16, 2013 16-Apr-13 31-Dec-15

Br. Res. No.__ dtd. April


5307 MERRY JOY CUCHAPIN ORONAN 10, 2017 10-Apr-17 28-Sep-20

Br. Res. No. 196 dtd.


6253 MERTUAL L. TOLENTINO August 2, 2016 2-Aug-16 31-Dec-18

Br. Res. No. dtd. May 12,


6254 MERYNELL VIERNES AMPO 2017 12-May-17 20-Sep-20

Br. Res. No.__ dtd. May


6255 MESINA REYES AND CO. 12, 20170 12-May-17 10-Jan-20

Bd Res. No. 139 dtd.


3335 METODIO C. DUAT III Sept. 27, 2007 27-Sep-07 31-Dec-09

Bd. Res. No. 215 dtd. November Bd. Res. No. 250 dtd.
0249 MG MADRID & COMPANY 21, 2012 31-Dec-15 Dec. 14, 2015 1-Jan-16 31-Dec-18

Br. Res. No. 211 dtd.


6833 MIA & CO. April 17, 2017 17-Apr-17 31-Aug-20

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Bd. Res. No. 03 dtd. August 13, Bd. Res. No. dtd. May
5529 MIA CARLA LOYAGA RAZOTE 2014 31-Dec-16 12, 2017 12-May-17 17-Jul-20

Partner of Machica, Tan


Bd. Res. No. 155 dtd. Cruz (Approved Oct. 26,
0766 MICHAEL A. MACHICA Bd. Res. No. 86 dtd. Oct. 5, 2004 31-Dec-06 Oct. 8, 2007 8-Oct-07 31-Dec-09 2009 Acc. No. 4643)

0945 MICHAEL A. ROXAS Bd. Res. No. 27 dtd. Feb. 18, 2005 31-Dec-07

Br. Res. No. dtd. May 12,


946 MICHAEL AMATORIO PEREZ 2017 12-May-17 14-Jan-20

Bd. Res. No. 22 dtd. Mar.


4381 MICHAEL ANGELO O. LUCERO 4, 2009 4-Mar-09 31-Dec-11

Bd. Res. No. 318 dtd.


0267 MICHAEL ARZADON MANAOIS Bd. Res. No. 60 dtd. Mar. 23, 2010 31-Dec-12 Dec. 27, 2013 27-Dec-13 31-Dec-15

Bd Res. No. 188 dtd.


3579 MICHAEL B. SAMSON Nov. 8, 2007 8-Nov-07 31-Dec-09

Bd. Res. No. 248 dtd.


2586 MICHAEL CENIZA HERMOSADA Bd. Res. No. 78 dtd. June 21, 2012 31-Dec-15 Dec. 14, 2015 1-Jan-16 31-Dec-18

Page 527
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Br. Res. No. 34 dtd.


5677 MICHAEL CONEL PANERGAYO March 3, 2015 3-Mar-15 31-Dec-17

Br. Res. No. 93 dtd. July


5811 MICHAEL CUNANAN LANUEVO 8, 2015 8-Jul-15 31-Dec-17

Bd Res. No. 08 dtd. Feb.


3638 MICHAEL DE GUZMAN ARMAS Bd Res. No. 35 dtd. March 28, 2011 31-Dec-13 2, 2015 2-Feb-15 31-Dec-17

Bd Res. No. 97 dtd. Sept.


3121 MICHAEL E. FACTURANAN 11, 2007 11-Sep-07 31-Dec-09

Bd. Res. No. 130 dtd.


5150 MICHAEL E. MENDANIA Sept. 25, 2012 25-Sep-12 31-Dec-14

Br. Res. No.__ dtd. April


6844 MICHAEL EDWARD SINGSON LAGUNILLA 10, 2017 10-Apr-17 30-Sep-20

Br. Res. No. 128 dtd.


5890 MICHAEL JOSHUA MAAGAD SASOY August 11, 2015 11-Aug-15 31-Dec-17
Cancelled in favor of M.
L. Aguirre & Co.
Bd. Res. No. 106 dtd. (Approved per BR No.
0572 MICHAEL L. AGUIRRE Bd. Res. No. 49 dtd. June 7, 2004 31-Dec-06 Sept. 14, 2007 14-Sep-07 31-Dec-09 62 dtd. April 17, 2009)

Page 528
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Br. Res. No. 32 dtd. Feb.


6046 MICHAEL LETADA ALMERO 9, 2016 9-Feb-16 31-Dec-18

Br. Res. No. 373 dtd.


6413 MICHAEL MATIBAG CARRIDO November 23, 2016 23-Nov-16 31-Dec-18

Bd. Res. No. 88 dtd. August 16,


1590 MICHAEL P. PINEDA 2005 31-Dec-07

Br. Res. No. 241 dtd.


6281 MICHAEL PASCUA LUAREZ August 23, 2016 23-Aug-16 31-Dec-18

Br. Res. No. 154 dtd. July


6224 MICHAEL PLACEDES BALBASTRE 4, 2016 4-Jul-16 31-Dec-18

Br. Res. No. dtd. May 12,


6225 MICHAEL STEVE MACARAEG CRUZ 2017 12-May-17 29-Apr-20

Br. Res. No. 203 dtd.


6811 MICHAEL TEVES TAVERA April 17, 2017 17-Apr-17 13-Sep-20

0525 MICHAEL V. ZUIGA Bd. Res. No. 48 dtd. May 31, 2004 31-Dec-06

Page 529
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Br. Res. No. dtd. May 12,


526 MICHELE C. SAPLALA 2017 12-May-17 26-Mar-20

Bd Res. No. 236 dtd. December 28, Bd Res. No. 77 dtd. Mar.
3075 MICHELLE DE VERA CANINDO 2012 31-Dec-15 28, 2016 28-Mar-16 31-Dec-18

Br. Res.No. dtd. May 12,


5607 MICHELLE ACUSA ALVAREZ Br. Res.No. 45 dtd. Dec. 29, 2014 31-Dec-16 2017 12-May-17 20-Jun-20

Bd Res. No. 146 dtd. Oct.


3362 MICHELLE B. CAMARCE - GUCE 3, 2007 3-Oct-07 31-Dec-09

Br. Res. No.__ dtd. April


6941 MICHELLE BALATBAT MAGCALAS 10, 2017 10-Apr-17 24-Oct-20

Br. Res. No.__ dtd. April


6942 MICHELLE BROFAS ABDON 10, 2017 10-Apr-17 16-Nov-20

Bd. Res. No. 32 dtd. Dec.


5587 MICHELLE CALUMPIANO PADUA 19, 2014 19-Dec-14 31-Dec-16

Br. Res. No. 152 dtd. July


6206 MICHELLE ECAL AGUILAR 4, 2016 4-Jul-16 31-Dec-18

Page 530
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Bd. Res. No. 21 dtd. February 20,


0236 MICHELLE L. AMBAGAN 2003 31-Dec-05

Br. Res. No. 406 dtd.


6458 MICHELLE LYNN KIUNISALA CASTILLO November 24, 2016 24-Nov-16 31-Dec-18

Bd. Res. No. 14 dtd. Jan.


2616 MICHELLE M. LAURENCIANO 29, 2007 29-Jan-07 31-Dec-09

Br. Res. No. 427 dtd.


6448 MICHELLE PAMINTUAN MENDOZA November 29, 2016 29-Nov-16 31-Dec-18

Bd. Res. No. 04 dtd. Jan.


1232 MICHELLE S. AVANZADO - DELA CERNA Bd. Res. No. 341 dtd. Dec. 27, 2013 31-Dec-16 18, 2017 18-Jan-17 31-Dec-19

Bd Res. No. 82 dtd. April


3106 MICHELLEN SARITO BAYOT Bd Res. No. 95 dtd. Sept. 11, 2007 31-Dec-09 14, 2010 14-Apr-10 31-Dec-12

Bd. Res. No. 76 dtd. April


0106 MIGUEL DE LEON GARCIA Bd. Res. No. 92 dtd. Aug. 11, 2009 31-Dec-12 16, 2013 16-Apr-13 31-Dec-15

Bd. Res. No. 77 dtd. July


2206 MIGUEL FERNANDEZ STA. ANA Bd. Res. No. 62 dtd. April 26, 2012 31-Dec-14 8, 2015 8-Jul-15 31-Dec-17

Page 531
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Bd. Res. No. 25 dtd. Jan.


1662 MIGUEL ROSANA ROSARIO, JR. Bd. Res. No. 149 dtd. Sept. 9, 2013 31-Dec-16 18, 2017 18-Jan-17 31-Dec-19

Bd. Res. No. 68 dtd. May


1915 MIGUELA DE GUZMAN SAN PEDRO Bd. Res. No. 07 dtd. Jan. 24, 2006 31-Dec-08 5, 2009 5-May-09 31-Dec-11

2413 MIKE A. LUCIAP Bd. Res. No. 62 dtd. Sept. 12, 2006 31-Dec-08

Bd. Res. No. 357 dtd.


4047 MILA C. DELOS SANTOS Bd. Res. No. 191 dtd. Oct. 29, 2013 31-Dec-16 November 3, 2016 1-Jan-17 31-Dec-19

Br. Res. No. dtd. May 12,


4048 MILA CHAN DUNGOG 2017 12-May-17 2-Mar-20

Bd Res. No. 44 dtd. Feb.


3100 MILA LOBRIO VARGAS Bd Res. No. 14 dtd. Jan. 27, 2010 31-Dec-12 9, 2017 9-Feb-17 28-Dec-20

Bd. Res. No. 205 dtd.


5395 MILA MASCAREAS DE ASIS Bd. Res. No. 184 dtd. Oct. 29, 2013 31-Dec-15 November 2, 2015 1-Jan-16 31-Dec-18

Bd Res. No. 60 dtd. Mar.


3463 MILA ROSA MANGILA ABELLA Bd Res. No. 161 dtd. Oct. 8, 2007 31-Dec-09 23, 2010 23-Mar-10 31-Dec-12

Page 532
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Br. Res. No. dtd. May 12,


3464 MILA ROSE TAN VEN 2017 12-May-17 21-Oct-20

Bd. Res. No. 06 dtd. Jan.


2582 MILA V. MENDOZA 29, 2007 29-Jan-07 31-Dec-09

Br. Res. No. 162 dtd.


6775 MILA VERCIDE MANAROG March 28, 2017 28-Mar-17 18-May-20

BD. Res. No. 239 dtd.


1175 MILAGROS A. CLEMENTE BD. Res. No. 34 dtd. Feb. 29, 2012 31-Dec-14 Dec. 4, 2015 4-Dec-15 31-Dec-17

Bd. Res. No. 213 dtd.


1061 MILAGROS ANIDO REA Bd. Res. No. 286 dtd. Dec. 23, 2013 31-Dec-16 April 20, 2017 20-Apr-17 12-Oct-20

1264 MILAGROS B. LOTERINIA Bd. Res. No. 50 dtd. Apr. 12, 2005 31-Dec-07

Bd. Res. No. 45 dtd.


2177 MILAGROS BARIT VENIEGAS Bd. Res. No. 82 dtd. April 14, 2010 31-Dec-12 March 11, 2015 11-Mar-15 31-Dec-17

Bd. Res. No. 30 dtd. Feb.


5030 MILAGROS BELESCO OMAA-GEYROZAGA 20, 2012 20-Feb-12 31-Dec-14

Page 533
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Bd. Res. No. 164 dtd.


2072 MILAGROS D. OCAMPO Bd. Res. No. 25 dtd. Apil 18, 2006 31-Dec-08 Oct. 22, 2012 22-Oct-12 31-Dec-14

Bd Res. No. 122 dtd.


3237 MILAGROS D. SANTIAGO-CASTRO Sept. 17, 2007 17-Sep-07 31-Dec-09

Bd Res. No. 118 dtd. May


3688 MILAGROS DE LA CRUZ PARAGGUA Bd Res. No. 70 dtd. March 6, 2013 31-Dec-15 5, 2016 5-May-16 31-Dec-18

Bd. Res. No. 45 dtd. March 28, Bd. Res. No. 40(A) dtd.
5044 MILAGROS E. MIRANDA-CARDONA 2012 31-Dec-14 March 4, 2015 4-Mar-15 31-Dec-17

Br. Res. No. 82 dtd.


6728 MILAGROS J. SANCHEZ-RENDON March 10, 2017 10-Mar-17 14-Feb-20

Bd. Res. No. 80 dtd. July


5039 MILAGROS LAURETA PERALTA Bd. Res. No. 38 dtd. Feb. 29, 2012 31-Dec-14 8, 2015 8-Jul-15 31-Dec-17

Bd Res. No. ___ dtd.


2804 MILAGROS LIMIN-NICDAO Bd Res. No. 151 dtd. Dec. 21, 2010 31-Dec-12 April 10, 2017 10-Apr-17 25-Feb-20

Bd. Res. No. 20 dtd. Dec


1757 MILAGROS MATEO SANCHEZ Bd. Res. No. 118 dtd. Dec 22, 2011 31-Dec-14 19, 2014 1-Jan-15 31-Dec-17

Page 534
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Bd Res. No. 133 dtd.


3305 MILAGROS O. FURAGGANAN Sept. 26, 2007 26-Sep-07 31-Dec-09

Bd. Res. No. 06 dtd. Jan.


1317 MILAGROS P. CANUDAY Bd. Res. No. 217 dtd. Oct. 29, 2013 31-Dec-16 18, 2017 18-Jan-17 31-Dec-19

Bd. Res. No. 39(A) dtd.


2108 MILAGROS PANGANIBAN DAYLUSAN Bd. Res. No. 37 dtd. Feb. 29, 2012 31-Dec-14 March 4, 2015 4-Mar-15 31-Dec-17

Bd. Res. No. 99 dtd. Oct.


4976 MILAGROS S. TURINGAN 19, 2011 19-Oct-11 31-Dec-13

Bd Res. No. 175 dtd.


3504 MILAGROS TENG BLANCAS Nov. 6, 2007 6-Nov-07 31-Dec-09

Bd. Res. No. ___ dtd.


1532 MILAGROS UGBOC GONZAGA Bd. Res. No. 339 dtd. Dec. 27, 2013 31-Dec-16 April 10, 2017 10-Apr-17 19-Aug-20

Bd. Res. No. 91 dtd. August 13, Bd. Res. No. 04 dtd. Jan.
5097 MILANDOMINGO & CO. 2012 31-Dec-14 26, 2015 26-Jan-15 31-Dec-17

Br. Res. No. 318 dtd.


6355 MILANE SENUPE-PARAMBITA October 26, 2016 26-Oct-16 31-Dec-18

Page 535
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Bd. Res. No. 73 dtd. April


1344 MILANI LUCAS - TARUC Bd. Res. No. 57 dtd. May 25, 2005 31-Dec-07 10, 2008 10-Apr-08 31-Dec-10

Bd. Res. No. 109 dtd.


2963 MILANI MENDOZA SANTOS Bd Res. No. 83 dtd. April 16, 2013 31-Dec-15 Apr. 15, 2016 15-Apr-16 31-Dec-18

Br. Res. No. 216 dtd.


6264 MILDRED ANN ENRIQUEZ LADAO August 12, 2016 2-Aug-16 31-Dec-18
Accreditation cancelled.
Formed Partnership:
Bd. Res. No. 135 dtd. Cuesta, Borbajo &
4142 MILDRED C. YETO July 18, 2008 18-Jul-08 31-Dec-10 Associates CPA's Co.

Br. Res. No. 16 dtd.


5631 MILDRED FLORES CACHO February 2, 2015 2-Feb-15 31-Dec-17

Br. Res. No.__ dtd. April


6895 MILDRED MUOZ-TAJAN 10, 2017 10-Apr-17 22-Jan-20

Bd. Res. No. 101 dtd.


5121 MILDRED TUGCAY NICANDRO August 13, 2012 13-Aug-12 31-Dec-14

Br. Res. No. 206 dtd.


6823 MILDRED VICEDO ABRATIQUE April 17, 2017 17-Apr-17 21-May-20

Page 536
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Br. Res. No. 95 dtd. July


5830 MILLAROSE VARGAS GARCIA 8, 2015 8-Jul-15 31-Dec-17

Bd Res. No. 146 dtd.


2956 MILWEDA G. LAYOSA Bd Res. No. 07 dtd. Jan. 8, 2013 31-Dec-15 August 17, 2015 1-Jan-16 31-Dec-18

Bd. Res. No. 29 dtd. Mar.


4428 MILWEDA M. GARCIA 4, 2009 4-Mar-09 31-Dec-11

Br. Res. No. dtd. May 12,


4429 MIMI MARTINEZ PUZON 2017 12-May-17 7-Nov-20

Bd. Res. No. 242 dtd.


5382 MINA ALCANTARA-DANGA Bd. Res. No. 181 dtd. Oct. 29, 2013 31-Dec-15 Dec. 4, 2015 1-Jan-16 31-Dec-18

1209 MINA GRACIA D. LOMANDAS Bd. Res. No. 47 dtd. Apr. 12, 2005 31-Dec-07

1618 MINDA C. FERNANDEZ Bd. Res. No. 113 dtd. Nov. 8, 2005 31-Dec-07

0573 MINDA M. VILLANUEVA Bd. Res. No. 49 dtd. June 7, 2004 31-Dec-06

Page 537
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Bd. Res. No. 154 dtd.


1498 MINDA O. LEDESMA Bd. Res. No. 81 dtd. July 5, 2005 31-Dec-07 Sept. 5, 2008 5-Sep-08 31-Dec-10

Bd. Res. No. 229 dtd.


1210 MINDA REA QUIJANO Bd. Res. No. 205 dtd. Oct. 29, 2013 31-Dec-15 Dec. 1, 2015 01-Jan-16 31-Dec-18

Bd. Res. No. 205 dtd.


0752 MINDA U. CHUA Bd. Res. No. 157 dtd. Oct. 22, 2012 31-Dec-15 November 2, 2015 1-Jan-16 31-Dec-18

Bd. Res. No. 12 dtd. Jan.


4870 MINERVA & COMPANY Bd. Res. No. 147 dtd. Sept. 9, 2013 31-Dec-16 18, 2017 18-Jan-17 31-Dec-19

Bd. Res. No. 53 dtd. Dec.


1965 MINERVA A. SAN JOSE Bd. Res. No. 22 dtd. Feb. 20, 2012 31-Dec-14 29, 2014 1-Jan-15 31-Dec-17

Bd. Res. No. 94 dtd. Oct.


2307 MINERVA ANGLO GIMENO Bd. Res. No. 09 dtd. Jan. 30, 2009 31-Dec-11 19, 2011 1-Jan-12 31-Dec-14

Bd. Res. No. 218 dtd.


0526 MINERVA RAMOS PASCUA Bd. Res. No. 297 dtd. Dec. 27, 2013 31-Dec-16 April 20, 2017 20-Apr-17 17-Aug-20

Bd. Res. No. 63 dtd. July


5376 MINETTE REGGIE PINEDA IRINCO Bd. Res. No. 179 dtd. Oct. 29, 2013 31-Dec-15 8, 2015 1-Jan-16 31-Dec-18

Page 538
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MIRAFLOR B. SOLIVEN ( Formerly: MIRAFLOR C. Bd Res. No. 42 dtd. Feb.


3578 BLAZA-SOLIVEN ) Bd Res. No. 188 dtd. Nov. 8, 2007 31-Dec-09 9, 2017 9-Feb-17 5-May-20

Bd. Res. No. 28 dtd. Mar.


4415 MIRASOL A. RINGPIS 4, 2009 4-Mar-09 31-Dec-11

Bd. Res. No. 419 dtd.


1421 MIRASOL P. MERCADO Bd. Res. No. 256 dtd. Dec. 9. 2013 31-Dec-16 November 24, 2016 1-Jan-17 31-Dec-19

Bd. Res. No. 162 dtd.


0753 MIRASOL R. RAMOS Bd. Res. No. 172 dtd. Oct. 22, 2012 31-Dec-15 Oct. 13, 2015 1-Jan-16 31-Dec-18

Bd Res. No. 118 dtd. Sept. 14, Bd Res. No. 145 dtd.
3218 MIRIAM GARCIA - FUENTES 2007 31-Dec-09 Dec. 21, 2009 1-Jan-10 31-Dec-12

Bd. Res. No. 418 dtd.


1422 MIRIAM P. ORGETA Bd. Res. No. 63 dtd. May 27, 2005 31-Dec-07 November 24, 2016 24-Nov-16 31-Dec-18

1552 MIRIAM P. VALERIANO Bd. Res. No. 84 dtd. July 5, 2005 31-Dec-07

Bd Res. No. 47 dtd.


3672 MIRIAM ROSE R. MACABAGDAL - ACEBU Bd Res. No. 110 dtd. Sept. 12, 2012 31-Dec-14 March 12, 2015 12-Mar-15 31-Dec-17

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Bd. Res. No. 94 dtd.


0712 MIRIAM S. SADIWA Bd. Res. No. 94 dtd. Sept. 11, 2007 31-Dec-09 June 8, 2010 8-Jun-10 31-Dec-12

Bd. Res. No. 01 dtd. February 4,


0218 MIRLA RECIO ARTAJO 2003 31-Dec-05

Br. Res. No. 28 dtd.


5668 MISCHELLE FABIAN DYSANCO February 18, 2015 18-Feb-15 31-Dec-17

Br. Res. No. 166 dtd.


6797 MITCHELL PANLILIO AMADOR-ESTACIO April 7, 2017 7-Apr-17 18-Jul-20

Bd. Res. No.205 dtd. November 12, Bd. Res. No. 188 dtd.
4754 MITZI BELLE M. PAELMO 2012 31-Dec-15 Oct. 14, 2015 1-Jan-16 31-Dec-18

Bd Res. No. 96 dtd. April


3043 MODESTO U. EREVE Bd Res. No. 65 dtd. Mar. 26, 2010 31-Dec-12 17, 2013 17-Apr-13 31-Dec-15

1367 MOHAMMAD S. PAGOMPATUN Bd. Res. No. 58 dtd. May 25, 2005 31-Dec-07

Br. Res. No. dtd. May 12,


1368 MOHAMMAD ZIDNI SALVADOR MAROHOMBSAR 2017 12-May-17 29-Mar-20

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Br. Res. No. 308 dtd.


6342 MOISES EDROSOLANO TONDO October 10, 2016 10-Oct-16 31-Dec-18
Cancelled - Senior
Partner of M. M.
Panganiban & Co. (Acc.
0786 MOISES M. PANGANIBAN Bd. Res. No. 110 dtd. Oct. 21, 2004 31-Dec-06 No. 3942) Approved per

Bd. Res. No. 165 dtd.


2844 MOISES MACASIEB VISPERAS, JR. Bd. Res. No. 197 dtd. Oct. 24, 2012 31-Dec-15 Sept. 17, 2015 1-Jan-16 31-Dec-18

Bd. Res. No. 74 dtd. July


3939 MOISES R. FLORES Bd. Res. No. 74 dtd. April 10, 2008 31-Dec-10 8, 2015 8-Jul-15 31-Dec-17

Bd. Res. No. dtd. May


5498 MOISES REDILLAS DONDOYANO Bd. Res. No. 356 dtd. Dec. 27, 2013 31-Dec-15 12, 2017 12-May-17 25-Nov-20

2475 MOISES S.J. SAN BUENAVENTURA Bd. Res. No. 85 dtd. Nov. 10, 2006 31-Dec-08

Bd. Res. No. dtd. May


1191 MOISES VICUA MORALES Bd. Res. No. 45 dtd. Apr. 12, 2005 31-Dec-07 12, 2017 12-May-17 28-Aug-20

Bd. Res. No. 60 dtd.


0541 MOLINA, ZULUETA & COMPANY Bd. Res. No. 48 dtd. May 31, 2004 31-Dec-06 Sept. 6, 2007 6-Sep-07 31-Dec-09

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2483 MONA G. DE LEON Bd. Res. No. 86 dtd. Nov. 10, 2006 31-Dec-08

Bd. Res. No. 81 dtd. July


2055 MONICA MINA YAMBAO Bd. Res. No.27 dtd. Feb. 20, 2012 31-Dec-14 8, 2015 8-Jul-15 31-Dec-17

Br. Res. No. 91 dtd. July


5794 MONICA CONCEPCION PUNO 8, 2015 8-Jul-15 31-Dec-17

Bd Res. No. 64 dtd. July


2991 MONICA L. NANCA Bd Res. No. 203 dtd. Oct. 29, 2012 31-Dec-14 8, 2015 8-Jul-15 31-Dec-17

Bd. Res. No. 73 dtd. July


4506 MONINA ADVINCULA ORTEGA Bd. Res. No. 164 dtd. Oct. 22, 2012 31-Dec-14 8, 2015 8-Jul-15 31-Dec-17

0331 MONZON & ASSOCIATES Bd. Res. 02 dtd. Feb. 9, 2004 31-Dec-06

Bd. Res. No. 74 dtd. June


0129 MORAL, NAOZ & ASSOCIATES Bd. Res. No. 84 dtd. July 15, 2009 31-Dec-11 5, 2012 5-Jun-12 31-Dec-14

Br. Res. No. 108 dtd. Apr.


6143 MORENO C. GUINTO 12, 2016 12-Apr-16 31-Dec-18

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Bd. Res. No. 65 dtd. Dec.


4361 MORFE, CENETA & CO. Bd. Res. No. 21 dtd. Feb. 20, 2012 31-Dec-14 29, 2014 1-Jan-15 31-Dec-17

Bd. Res. No. 19 dtd. January 28, Bd. Res. No. 08 dtd. Feb.
4682 MORIEL ROXAS CARREON 2010 31-Dec-12 2, 2015 2-Feb-15 31-Dec-17

Br. Res. No. 214 dtd.


5986 MOSES GUEVARRA MANALANG December 1, 2015 1-Dec-15 31-Dec-17

Br. Res. No. 407 dtd.


6471 MUHAMAD BAUN SALVADOR November 24, 2016 24-Nov-16 31-Dec-18

Br. Res. No.__ dtd. April


6472 MUNIRAH MAFE NUQUE 10, 2017 10-Apr-17 11-Nov-20

Bd. Res. No. 06 dtd. August 13, Bd. Res. No. 12 dtd. Jan.
5533 MUNTUERTO ALMENDRAS AND COMPANY 2014 31-Dec-16 18, 2017 18-Jan-17 31-Dec-19

MVERZOSA MIBAEZ & CO. ( Formerly: Bd. Res. No. 116 dtd.
0648 RSANTIAGO, PDELOSSANTOS, MVERSOZA & COMPANY) Bd. Res. No. 100 dtd. May 17, 2013 31-Dec-15 May 5, 2016 5-May-16 31-Dec-18

Br. Res. No. 83 dtd. July


5732 MYLEEN GAIL MONTECER REYES 8, 2015 8-Jul-15 31-Dec-17

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Br. Res. No. 75 dtd.


6718 MYLENE CRUZ FAJARDO March 10, 2017 10-Mar-17 1-Mar-20

Br. Res. No.__ dtd. April


6719 MYLENE PANGANIBAN VILLANUEVA 10, 2017 10-Apr-17 27-Aug-20

Br. Res. No.__ dtd. April


6968 MYLENE SALINDONG-VICMUDO 10, 2017 10-Apr-17 5-Jun-20

Br. Res. No. 162 dtd.


6776 MYLYN SALAZAR TOMBOCON March 28, 2017 28-Mar-17 15-May-20

Br. Res. No.__ dtd. April


6777 MYRA AGLUPUS BULAN 10, 2017 10-Apr-17 11-Sep-20

Bd. Res. No. 252 dtd. December Bd. Res. No. 47


5201 MYRA C. VILLANUEVA 28, 2012 31-Dec-14 dtd.March 12, 2015 12-Mar-15 31-Dec-17

Br. Res. No. 447 dtd.


6541 MYRA CELESTE DABALOS December 14, 2016 14-Dec-16 31-Dec-18

Bd. Res. No. 116 dtd.


5159 MYRA DIZON BALDE Bd. Res. No. 152 dtd. Oct. 22, 2012 31-Dec-14 July 24, 2015 24-Jul-15 31-Dec-17

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Bd. Res. No. 204 dtd.


0787 MYRA DUEAS FLORES Bd. Res. No. 259 dtd. Dec. 9, 2013 31-Dec-16 August 12, 2016 1-Jan-17 31-Dec-19

2182 MYRA JOYCE IQUIN MARALLAG Bd. Res. No. 34 dtd. May 29, 2006 31-Dec-08

Bd Res. No. ____ dtd.


2824 MYRA R. QUINTO Bd Res. No. 264 dtd. Dec. 9, 2013 31-Dec-16 April 10, 2017 10-Apr-17 6-Jul-20

Bd. Res. No. 61 dtd. Feb.


5487 MYRA SALGADO GATBONTON Bd. Res. No. 354 dtd. Dec. 27, 2013 31-Dec-15 19, 2016 19-Feb-16 31-Dec-18

Bd. Res. No. 179 dtd.


2207 MYRACRIS GINES GALANG Bd. Res. No. 37 dtd. May 29, 2006 31-Dec-08 Oct. 30, 2008 1-Jan-09 31-Dec-11

Bd. Res. No. 162 dtd.


2056 MYRNA AGUILAR TORRES Bd. Res. No. 24 dtd. April 18, 2006 31-Dec-08 Sept. 17, 2015 17-Sep-15 31-Dec-17

Bd Res. No. 125 dtd.


3258 MYRNA B. MATOZA Sept. 17, 2007 17-Sep-07 31-Dec-09

Bd. Res. No. 17 dtd. Feb.


3940 MYRNA B. PACALA Bd. Res. No. 60 dtd. April 26, 2011 31-Dec-13 2, 2015 2-Feb-15 31-Dec-17

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Bd Res. No. 95 dtd. June


2815 MYRNA C. ADANZA Bd Res. No. 51 dtd. Sept. 06, 2007 31-Dec-09 8, 2010 8-Jun-10 31-Dec-12

Bd. Res. No. 122 dtd. August 28, Bd. Res. No. 78 dtd.
0928 MYRNA DUMON SENO 2013 31-Dec-16 March 28, 2016 1-Jan-17 31-Dec-19

Bd Res. No. 17 dtd. Feb.


3298 MYRNA G. FERNANDEZ Bd Res. No. 92 dtd. June 8, 2010 31-Dec-12 2, 2015 2-Feb-15 31-Dec-17

Bd Res. No. 51 dtd. Dec.


4452 MYRNA G. REYES Bd. Res. No. 85 dtd. Oct. 11, 2011 31-Dec-14 29, 2014 1-Jan-15 31-Dec-17

Bd Res. No. 08 dtd. August 13, Bd Res. No. 09 dtd. Jan.


3639 MYRNA I. CANGSUCO 2014 31-Dec-16 18, 2017 18-Jan-17 31-Dec-19

Bd. Res. No. 41 dtd. Feb.


0194 MYRNA LAPULAPU DESABELLE Bd. Res. No. 345 dtd. Dec. 27, 2013 31-Dec-16 9, 2017 9-Feb-17 4-Jun-20

Bd. Res. No. 155 dtd.


0946 MYRNA M. DE LA CRUZ Bd. Res. No. 27 dtd. Feb. 18, 2005 31-Dec-07 Sept. 5, 2008 5-Sep-08 31-Dec-10

Bd. Res. No. ___ dtd.


4268 MYRNA MACADANGDANG CAMBA Bd. Res. No. 342 dtd. Dec. 27, 2013 31-Dec-16 April 10, 2017 10-Apr-17 20-Mar-20

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Br. Res. No. dtd. May 12,


4269 MYRNA MARQUEZ FERNANDO 2017 12-May-17 11-Jun-20

Bd. Res. No. 146 dtd.


4186 MYRNA N. CUEVA - MERCADER Sept. 5, 2008 5-Sep-08 31-Dec-10

Br. Res. No. dtd. May 12,


4187 MYRNA Q. BANZON 2017 12-May-17 8-Dec-20

Bd Res. No. 06 dtd. Jan.


3640 MYRNA QUESADA TAMANI Bd Res. No. 149 dtd. Sept. 9, 2013 31-Dec-16 18, 2017 18-Jan-17 31-Dec-19

Bd. Res. No. 324 dtd.


3744 MYRNA S. QUIRIM Bd. Res. No. 150 dtd. Sept. 9, 2013 31-Dec-16 October 26, 2016 1-Jan-17 31-Dec-19

0788 MYRNA T. TAMBIS Bd. Res. No. 110 dtd. Oct. 21, 2004 31-Dec-06

Bd. Res. No. 128 dtd. August 28, Bd. Res. No. 132 dtd.
2592 MYRNA YNOT SIERRA 2013 31-Dec-15 June 7, 2016 7-Jun-16 31-Dec-18

Bd. Res. No. 116 dtd. Sept. 19, Bd. Res. No. 71 dtd. July
5132 MYRNALEN CALUPIG PAUTAN 2012 31-Dec-14 8, 2015 8-Jul-15 31-Dec-17

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Br. Res. No. 04 dtd. Jan.


5612 N. A. CALDERON & CO. 26, 2015 26-Jan-15 31-Dec-17

Br. Res. No.__ dtd. April


5613 N.G. QUIANOLA & CO. 10, 2017 10-Apr-17 9-Aug-20 PRINTED

Br. Res. No. 72 dtd. Mar.


6103 NADIA TOLENTINO DUQUE 28, 2016 28-Mar-16 31-Dec-18

Bd. Res. No. 62 dtd. Feb.


5349 NANCY ARELLAGA JAPITAN Bd. Res. No. 139 dtd. Sept. 9, 2013 31-Dec-15 19, 2016 19-Feb-16 31-Dec-18

Br. Res. No. dtd. May 12,


5350 NANCY ARGAYOSA TORDECILLA 2017 12-May-17 22-Dec-20

Bd Res. No. 76 dtd. Mar.


2792 NANCY B. ESPAOLA Bd Res. No. 162 dtd. Sept. 27, 2013 31-Dec-15 28, 2016 28-Mar-16 31-Dec-18

Bd Res. No. 20 dtd. Feb.


3505 NANCY G. BAGADIONG Bd Res. No. 320 dtd. Dec. 27, 2013 31-Dec-15 9, 2016 9-Feb-16 31-Dec-18

Bd. Res. No. 78 dtd. July


4574 NANCY JIMENEZ GAMO 15, 2009 15-Jul-09 31-Dec-11

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Bd. Res. No. 08 dtd. August 11, Bd. Res. No. 66 dtd.
1650 NANCY PATACSIL REYES 2014 31-Dec-16 March 8, 2017 8-Mar-17 15-May-20

Bd. Res. No. 163 dtd.


1832 NANCY S. BAUTISTA Bd. Res. No. 71 dtd. June 5, 2012 31-Dec-15 Sept. 17, 2015 1-Jan-16 31-Dec-18

Bd. Res. No. 215 dtd.


1551 NANCY T. SY Bd. Res. No. 157 dtd. Dec. 21, 2010 31-Dec-13 Oct. 29, 2013 1-Jan-14 31-Dec-16

Br. Res. No. 243 dtd.


6294 NANETH B. DELA CERNA-CABURAL August 25, 2016 25-Aug-16 31-Dec-18

NANETTE C. MANALO ( Formerly: Bd Res. No. 76 dtd. Mar.


3076 NANNETTE C. MANALO) Bd Res. No. 318 dtd. Dec. 27, 2013 31-Dec-15 28, 2016 28-Mar-16 31-Dec-18

Br. Res. No. 103 dtd. July


5864 NAOZ DE LA CRUZ AND ASSOCIATES 14, 2015 8-Jul-15 31-Dec-17

Bd. Res. No. 222 dtd. December 28, Bd. Res. No. 238 dtd.
2574 NAOMI RUTH FEDERIS ORIANA 2012 31-Dec-15 December 4, 2015 1-Jan-16 31-Dec-18

Bd. Res. No. 213 dtd. November 14, Bd. Res. No. 45 dtd. Feb.
0881 NAPILI, BONACUA AND ASSOCIATES 2012 31-Dec-15 11, 2016 11-Feb-16 31-Dec-18

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Bd. Res. No. 38 dtd. February 11, Bd. Res. No. 199 dtd.
5265 NAPOLEON AONUEVO ROQUE, JR. 2013 31-Dec-15 November 2, 2015 1-Jan-16 31-Dec-18

Bd. Res. No. 21 dtd. July 05,


0108 NAPOLEON P. LUSTERIO 2001 31-Dec-03

Bd. Res. No. ____ dtd.


0638 NARCISA C. VERDERA Bd. Res. No. 227 dtd. Oct. 29, 2013 31-Dec-16 April 10, 2017 10-Apr-17 29-Oct-20

Bd. Res. No. 78 dtd.


4099 NARCISA CABANO PACONCES Bd. Res. No. 203 dtd. Oct. 29, 2013 31-Dec-16 March 28, 2016 1-Jan-17 31-Dec-19

Bd. Res. No. 273 dtd. Dec. 18, Bd. Res. No. dtd. May
1792 NARCISA L. MONTANO 2013 31-Dec-16 12, 2017 12-May-17 29-Oct-20

Bd. Res. No. 21 dtd. July 05,


0107 NARCISA R. BLASA 2001 31-Dec-03

Bd. Res. No. 43 dtd. March 28, Bd. Res. No. 61 dtd. July
2294 NARCISO ARGAME GABAYAN 2012 31-Dec-14 8, 2015 8-Jul-15 31-Dec-17

Bd. Res. No. 174 dtd.


0209 NARCISO C. MATURGO Bd. Res. No 134 dtd. Dec 14, 2004 31-Dec-07 Oct. 30, 2008 30-Oct-08 31-Dec-10

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Br. Res. No. 147 dtd.


5922 NARCISO CARREON DIEGO August 17, 2015 17-Aug-15 31-Dec-17

Bd. Res. No. 17 dtd. Feb.


3825 NARCISO DISCAYA ALIANZA Bd. Res. No. 159 dtd. Dec. 21, 2010 31-Dec-13 2, 2015 2-Feb-15 31-Dec-17

Bd Res. No. 89 dtd. Sept.


3056 NARCISO E. QUESADA 11, 2007 11-Sep-07 31-Dec-09

Bd. Res. No. 30 dated May 24,


0173 NARCISO P. DUNGOG 2002 31-Dec-04

Bd Res. No. 125 dtd.


3507 NARON & ASSOCIATES Bd Res. No. 79 dtd. June 21, 2012 31-Dec-15 August 11, 2015 1-Jan-16 31-Dec-18

2363 NASSER C. ACURAM Bd. Res. No. 55 dtd. Sept. 8, 2006 31-Dec-08

Bd. Res. No. 126 dtd. Sept. 19, Bd. Res. No. 11 dtd. Feb.
2364 NATALIA DE BELEN SABADO 2012 31-Dec-14 2, 2015 2-Feb-15 31-Dec-17

Br. Res. No. dtd. May 12,


2365 NATALIE DIANE CHI CARIAGA 2017 12-May-17 18-Dec-20

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Br. Res. No. 14 dtd.


5620 NATHALIE ILAGAN February 2, 2015 2-Feb-15 31-Dec-17

Bd. Res. No. 05 dtd. August 13, Bd. Res. No. 69 dtd.
0130 NATHANIEL P. COLOBONG & CO. 2013 31-Dec-16 March 8, 2017 8-Mar-17 12-Feb-20

Bd. Res. No. 217 dtd.


1082 NATIVIDAD B. PUQUIZ Bd. Res. No. 227 dtd. Oct. 29, 2013 31-Dec-16 April 20, 2017 20-Apr-17 25-Dec-20

Bd. Res. No. 265 dtd.


5433 NATIVIDAD L. OANI Bd. Res. No. 291 dtd. Dec. 23, 2013 31-Dec-15 Dec. 21, 2015 1-Jan-16 31-Dec-18

NATIVIDAD MELENDEZ DELFIN (Formerly: NATIVIDAD Bd. Res. No. 248 dtd. December Bd. Res. No. 64 dtd. July
5183 FERRER MELENDEZ) 28, 2012 31-Dec-14 8, 2015 8-Jul-15 31-Dec-17

0574 NATIVIDAD S. MENESES Bd. Res. No. 49 dtd. June 7, 2004 31-Dec-06

Bd. Res. No. 36 dtd. Jan.


3770 NATIVIDAD T. ONG 28, 2008 28-Jan-08 31-Dec-10

Bd. Res. No. dtd. May


1758 NATIVIDAD V. OSORIO Bd. Res. No. 05 dtd. Jan. 26, 2015 31-Dec-17 12, 2017 12-May-17 8-Sep-20

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Additional Partner:
Oliver Calibuso Bucao
NAVARRO AMPER & CO. Bd. Res. No. 154 dtd. October 22, Bd. Res. No. 236 dtd. under Bd. Res. 34
0004 (Formerly: MANABAT, DELGADO, AMPER & CO. ) 2012 31-Dec-15 Dec. 4, 2015 1-Jan-16 31-Dec-18 dated: January 18, 2017

Br. Res. No. 148 dtd.


5928 NAZARENO CORONEL LICUP August 17, 2015 17-Aug-15 31-Dec-17

Bd. Res. No. 109 dtd.


4056 NECITA G. DOYUGAN May 12, 2008 12-May-08 31-Dec-10

Bd. Res. No. 48 dtd.


4069 NECITA REVILLA PENULIAR Bd. Res. No. 113 dtd. May 21, 2008 31-Dec-10 March 28, 2012 28-Mar-12 31-Dec-14

Br. Res. No. 56 dtd. Feb.


6669 NEHRY PAGANA CORONEL 10, 2017 10-Feb-17 28-Jan-20

Br. Res. No. 308 dtd.


6345 NEIL MAGLALANG BRIAS October 10, 2016 10-Oct-16 31-Dec-18

Br. Res. No.__ dtd. April


6346 NEIL ROBLES PANGANIBAN 10, 2017 10-Apr-17 7-Apr-20

Br. Res. No. 373 dtd.


6414 NEIL SANCHEZ DELA CRUZ November 23, 2016 23-Nov-16 31-Dec-18

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Bd. Res. No. 356 dtd.


5499 NELDA M. ROGUEL Dec. 27, 2013 27-Dec-13 31-Dec-15

Bd. Res. No. 228 dtd.


0639 NELIA A. DECEPIDA Bd. Res. No. 30 dtd. Jan. 23, 2013 31-Dec-15 Dec. 1, 2015 1-Jan-16 31-Dec-18

Bd. Res. No. 119 dtd.


4476 NELIA A. MAGHANOY Bd. Res. No. 117 dtd. Dec. 22, 2011 31-Dec-14 July 24, 2015 24-Jul-15 31-Dec-17

Bd. Res. No. 46 dtd. March 28, Bd. Res. No. 55 dtd. Dec.
1983 NELIA CAMARILLO RABENA 2012 31-Dec-14 29, 2014 1-Jan-15 31-Dec-17

1345 NELIA DE JESUS - SOBREMONTE Bd. Res. No. 57 dtd. May 25, 2005 31-Dec-07

Bd. Res. No. 302 dtd.


1083 NELIA DEGUIDOY MICLAT Bd. Res. No. 110 dtd. June 4, 2013 31-Dec-16 Oct. 10, 2016 1-Jan-17 31-Dec-19

Bd. Res. No. 59 dtd. Mar.


2088 NELIA FECHALIN CUBANGBANG Bd. Res. No. 26 dtd. April 18, 2006 31-Dec-08 23, 2010 23-Mar-10 31-Dec-12

Bd. Res. No. 117 dtd.


4091 NELIA I. PASCUAL May 29, 2008 29-May-08 31-Dec-10

Page 554
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Bd. Res. No. 121 dtd.


4112 NELIA M. MIJARES June 4, 2008 4-Jun-08 31-Dec-10

2365 NELIA M. PINCA - ACHERO Bd. Res. No. 55 dtd. Sept. 8, 2006 31-Dec-08

Bd Res. No. 150 dtd. Oct.


3397 NELIA M. VIGUELLA 3, 2007 3-Oct-07 31-Dec-09

Bd. Res. No. 363 dtd.


2744 NELIA MANABAT NICOLAS Bd. Res. No. 42 dtd. Mar. 2, 2007 31-Dec-09 Dec. 27, 2013 27-Dec-13 31-Dec-15

Bd. Res. No. 11 dtd. Feb.


4639 NELIA MAACAP MIOZA Bd. Res. No. 12 dtd. Feb. 8, 2012 31-Dec-14 2, 2015 2-Feb-15 31-Dec-17

Bd. Res. No. 94 dtd. April


1244 NELIA PARALE ESTUARIA Bd. Res. No. 60 dtd. March 6, 2013 31-Dec-15 12, 2016 12-Apr-16 31-Dec-18

Bd. Res. No. 140 dtd.


0048 NELIA Y. PASCO Bd. Res. No. 210 dtd. Oct. 29, 2013 31-Dec-16 March 28, 2017 28-Mar-17 25-Jan-20

Br. Res. No. 282 dtd.


6325 NELITA M. TADO September 28, 2016 28-Sep-16 31-Dec-18

Page 555
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Bd. Res. No. 66 dtd.


4076 NELLIE M. GALVAN Bd. Res. No. 251 dtd. Nov. 11, 2013 31-Dec-16 March 8, 2017 8-Mar-17 27-Oct-20

Bd. Res. No. 64 dtd. April


3898 NELLIE S. GO 2, 2008 2-Apr-08 31-Dec-10

Bd. Res. No. 65 dtd. May


1084 NELLY G. BASCO Bd. Res. No. 38 dtd. Mar. 18, 2005 31-Dec-07 5, 2009 5-May-09 31-Dec-11

Br. Res. No. 85 dtd. July


5747 NELMAN PEDRO MANALO 8, 2015 8-Jul-15 31-Dec-17

Bd Res. No. 175 dtd.


3506 NELSON A. CLEMENTE Nov. 6, 2007 6-Nov-07 31-Dec-09

Bd. Res. No. 196 dtd.


5281 NELSON CONRAD CALLEJA HO Bd. Res. No. 66 dtd. March 6, 2013 31-Dec-15 November 2, 2015 1-Jan-16 31-Dec-18

Br. Res. No.__ dtd. April


5282 NELSON CORRAL TABLIZO 10, 2017 10-Apr-17 10-May-20

Bd Res. No. 100 dtd.


3145 NELSON D. LAUNIO Sept. 11, 2007 11-Sep-07 31-Dec-09

Page 556
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Bd. Res. No. 142 dtd. Sept. 25, Bd. Res. No. 145 dtd.
0527 NELSON DOMINGO RAYOS DEL SOL 2012 31-Dec-15 August 17, 2015 1-Jan-16 31-Dec-18

Bd Res. No. 191 dtd.


3598 NELSON J. ABESAMIS Nov. 8, 2007 8-Nov-07 31-Dec-09

Bd. Res. No. 74 dtd. June


2433 NELSON JAGOLINO HIPE Bd. Res. No. 63 dtd. Sept. 12, 2006 31-Dec-08 5, 2012 5-Jun-12 31-Dec-14

Bd. Res. No. 28 dated May 10,


0157 NELSON N. LIRIO 2002 31-Dec-04

Bd. Res. No. 248 dtd.


5184 NELSON RAMEL CHING December 28, 2012 28-Dec-12 31-Dec-14

Bd. Res. No. 143 dtd.


0839 NELSON RENDON NACAR Bd. Res. No. 115 dtd. Dec. 22, 2011 31-Dec-14 August 17, 2015 17-Aug-15 31-Dec-17
Accreditation cancelled.
Formed Partnership:
Bd Res. No. 122 dtd. Cuesta, Borbajo &
3239 NELSON S. BORBAJO Sept. 17, 2007 17-Sep-07 31-Dec-09 Associates (BR No. 106

Bd. Res. No. 28 dtd.


2494 NELSON TE FRIVALDO Bd. Res. No. 110 dtd. Nov. 10, 2011 31-Dec-14 December 19, 2014 1-Jan-15 31-Dec-17

Page 557
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Br. Res. No. 128 dtd.


6180 NELSON VELASQUEZ TRINIDAD June 6, 2016 6-Jun-16 31-Dec-18

Br. Res. No. 85 dtd. July


5748 NEMESIA J. GALLANO-DIANO 8, 2015 8-Jul-15 31-Dec-17

Bd Res. No. 62 dtd. Feb.


3050 NEMESIA P. BAYLON Bd Res. No. 197 dtd. Oct. 24, 2012 31-Dec-15 19, 2016 19-Feb-16 31-Dec-18

Bd Res. No. 197 dtd.


3287 NEMITO CASTRO AURELIO Bd Res. No. 55 dtd. Feb. 11, 2013 31-Dec-15 November 2, 2015 1-Jan-16 31-Dec-18

Bd. Res. No. 60 dtd. April


4100 NENA A. NAVALTA - MARTINEZ Bd. Res. No. 119 dtd. May 29, 2008 31-Dec-10 26, 2011 26-Apr-11 31-Dec-13

Bd Res. No. 16 dtd. Jan.


3057 NENE HAW LUY TAN Bd Res. No. 76 dtd. April 12, 2010 31-Dec-12 8, 2013 8-Jan-13 31-Dec-15

Br. Res. No.__ dtd. April


3058 NENETTE SALALIMA MAGALONA 10, 2017 10-Apr-17 6-Jun-20

Bd. Res. No. 26 dtd. Feb.


5500 NENITA ANGELES REYES Bd. Res. No. 356 dtd. Dec. 27, 2013 31-Dec-15 9, 2016 9-Feb-16 31-Dec-18

Page 558
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Bd. Res. No. 61 dtd.Mar.


3882 NENITA ASISTORES - HERNANDO 18, 2008 18-Mar-08 31-Dec-10

Bd. Res. No. 96 dtd. Apr.


1651 NENITA CAGUIMBAL BRIONES Bd. Res. No. 311 dtd. Dec. 27, 2013 31-Dec-15 12, 2016 12-Apr-16 31-Dec-18

Br. Res. No. dtd. May 12,


1652 NENITA E. ESPERA 2017 12-May-17 9-May-20

Bd. Res. No. 198 dtd.


3141 NENITA GARCIA - COO Bd. Res. No. 204 dtd. Oct. 29, 2013 31-Dec-15 November 2, 2015 1-Jan-16 31-Dec-18

Bd. Res. No. 206 dtd.


0479 NENITA I. BASCONCILLO Bd. Res. No. 184 dtd. Oct. 22, 2012 31-Dec-15 November 2, 2015 1-Jan-16 31-Dec-18

Br. Res. No. 18 dtd.


5650 NENITA J. QUIPAO February 2, 2015 2-Feb-15 31-Dec-17

Bd. Res. No. 08 dtd. Jan.


0309 NENITA L. MELECIO Bd. Res. 82 dtd. Nov. 3, 2003 31-Dec-05 29, 2007 29-Jan-07 31-Dec-09

1499 NENITA M. PEREZ Bd. Res. No. 81 dtd. July 5, 2005 31-Dec-07

Page 559
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
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Bd Res. No. 80 dtd. April


3564 NENITA O. AYON Bd Res. No. 185 dtd. Nov. 6, 2007 31-Dec-09 14, 2010 14-Apr-10 31-Dec-12

Bd. Res. No. 44 dtd.


1284 NENITA PANGUITO ARRIOLA Bd. Res. No. 16 dtd. Feb. 20, 2012 31-Dec-14 March 11, 2015 11-Mar-15 31-Dec-17

Bd. Res. No. 17 dtd. Feb.


0732 NENITA R. MILANA Bd. Res. No. 84 dtd. Oct. 11, 2011 31-Dec-13 2, 2015 2-Feb-15 31-Dec-17

Br. Res. No. 34(A) dtd.


5696 NENITA VICMUDO GUMABON March 3, 2015 3-Mar-15 31-Dec-17

Bd. Res. No. 86 dtd. August 13, Bd. Res. No. 43 dtd. Feb.
0882 NEPOMUCENO, SUNER AND ASSOCIATES 2012 31-Dec-15 11, 2016 11-Feb-16 31-Dec-18

Bd. Res. No. 25 dtd. Feb.


0465 NERIA TAN DELA CRUZ Bd. Res. No. 38 dtd. April 14, 2004 31-Dec-06 9, 2016 09-Feb-16 31-Dec-18

Bd Res. No. dtd. May 12,


2949 NERISSA BRAGAIS ANDRES Bd Res. No. 49 dtd. Feb. 11, 2013 31-Dec-15 2017 12-May-17 16-Mar-20

Bd. Res. No. 250 dtd. December Bd. Res. No. 09 dtd. Feb.
5195 NERISSA F. AMANCIO 28, 2012 31-Dec-14 9, 2016 9-Feb-16 31-Dec-18

Page 560
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Bd. Res. No. 95 dtd. Apr.


0480 NERISSA N. AYALIN Bd. Res. No. 17 dtd. Jan. 8, 2013 31-Dec-15 12, 2016 12-Apr-16 31-Dec-18

Bd. Res. No. 111 dtd. October 26, Bd. Res. No. 85 dtd.
4626 NERISSA RACHEL SHIH QUE 2009 31-Dec-11 October 11, 2011 1-Jan-12 31-Dec-14

Bd. Res. No. 22 dtd. Mar.


4383 NERISSA S. OREJO 4, 2009 4-Mar-09 31-Dec-11

Br. Res. No. 88 dtd. July


5772 NERRIDA PAGUIO BAJA 8, 2015 8-Jul-15 31-Dec-17

Bd. Res. No. 444 dtd.


5402 NESTOR BARIRING VARELA, JR. Bd. Res. No. 186 dtd. Oct. 29, 2013 31-Dec-15 Dec. 14, 2016 14-Dec-16 31-Dec-18

Bd. Res. No. 30 dtd. Feb.


5031 NESTOR CABALQUINTO OLERMO 20, 2012 20-Feb-12 31-Dec-14

Bd. Res. No. 25 dtd. Jan.


3866 NESTOR CALMA BERMUDEZ Bd. Res. No. 203 dtd. Oct. 29, 2013 31-Dec-16 18, 2017 18-Jan-17 31-Dec-19

Bd. Res. No. 35 dtd.


0109 NESTOR DEBIL DUMDUMAYA Bd. Res. No. 104 dtd. Oct. 21, 2011 31-Dec-14 December 19, 2014 1-Jan-15 31-Dec-17

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Bd. Res. No. 08 dtd. August 13, Bd. Res. No. 444 dtd.
2385 NESTOR EDQUIBAL VARELA 2014 31-Dec-16 Dec. 14, 2016 1-Jan-17 31-Dec-19

1487 NESTOR L. LIMKIM Bd. Res. No. 67 dtd. June 2, 2005 31-Dec-07

Bd. Res. No. 273 dtd.


4703 NESTOR LIM CHAN HUAN Bd. Res. No. 182 dtd. Oct. 22, 2012 31-Dec-15 Dec. 28, 2015 1-Jan-16 31-Dec-18

2495 NESTOR MARIO S. CABAUATAN Bd. Res. No. 87 dtd. Nov. 10, 2006 31-Dec-08

Bd. Res. No. 12 dtd. Jan.


4341 NESTOR N. UBALDE 30, 2009 30-Jan-09 31-Dec-11

Bd. Res. No. 343 dtd.


4288 NESTOR VER SACABEN Bd. Res. No. 83 dtd. Oct. 11, 2011 31-Dec-13 Dec. 27, 2013 1-Jan-14 31-Dec-16

0662 NEVA D. TOGONON Bd. Res. No. 52 dtd. June 9, 2004 31-Dec-06

Bd. Res. No. 15 dtd. Mar.


4350 NICANOR B. CALLAGA, JR. 4, 2009 4-Mar-09 31-Dec-11

Page 562
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Bd. Res. No. 156 dtd.


5377 NICANOR C. ABALOS Bd. Res. No. 179 dtd. Oct. 29, 2013 31-Dec-15 August 24, 2015 1-Jan-16 31-Dec-18

0049 NICANOR J. SAN DIEGO Bd. Res. No. No. 79 Nov. 3, 2003 31-Dec-06

Bd. Res. No. 199 dtd. October 24, Bd. Res. No. 245 dtd.
4815 NICANOR SABANG CUYOS 2012 31-Dec-15 Dec. 14, 2015 1-Jan-16 31-Dec-18

Bd. Res. No. 99 dtd. August 13, Bd. Res. No. 226 dtd.
5109 NICASIO RIVERA RAMORAN 2012 31-Dec-14 Dec. 1, 2015 1-Dec-15 31-Dec-17

Br. Res. No. dtd. May 12,


5110 NICHOLE STO DOMINGO CASTILLO 2017 12-May-17 11-Aug-20

Bd. Res. No. 44 dtd. Jan.


1041 NICOLAS M. SANTOS Bd. Res. No. 36 dtd. Mar. 18, 2005 31-Dec-07 28, 2008 28-Jan-08 31-Dec-10

Bd Res. No. 60 dtd. Mar.


3003 NICOLAS MARCIAL ALIMAN, JR. Bd Res. No. 82 dtd. Sept. 11, 2007 31-Dec-09 23, 2010 23-Mar-10 31-Dec-12

Bd. Res. No. 34 dtd.


4052 NICOLAS SUPLICO PAYLADO Bd. Res. No. 84 dtd. Oct. 11, 2011 31-Dec-13 March 3, 2015 3-Mar-15 31-Dec-17

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Br. Res. No.__ dtd. April


4053 NIDA PRIMERO GAO 10, 2017 10-Apr-17 20-May-20

Bd. Res. No. 61 dtd. July


4633 NIDIA A. CEA Bd. Res. No. 18 dtd. Feb. 20, 2012 31-Dec-14 8, 2015 8-Jul-15 31-Dec-17

Br. Res. No. 24 dtd.


6624 NIEL JOHN ANCHETA LOMOSBOG January 18, 2017 18-Jan-17 31-Dec-19

Bd. Res. No. 222 dtd.


3175 NIELINDA D. DIZON Bd. Res. No. 182 dtd. Oct. 22, 2012 31-Dec-15 Dec. 1, 2015 1-Jan-16 31-Dec-18

Bd. Res. No. 215 dtd.


1346 NIEVES V. ICALLA-OPENIA Bd. Res. No. 211 dtd. Oct. 29, 2013 31-Dec-16 April 20, 2017 20-Apr-17 3-Aug-20

Br. Res. No. 16 dtd.


6577 NIKKI ARVIN GEREA LACDAO January 18, 2017 18-Jan-17 31-Dec-19

Br. Res. No. 256 dtd.


6013 NIKKI ISABEL REYES LAYNES December 14, 2015 14-Dec-15 31-Dec-17

Br. Res. No. 162 dtd.


6779 NIKKI Q. SO March 28, 2017 28-Mar-17 30-Jan-20

Page 564
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Bd. Res. No. 55 dtd. Feb.


0542 NILA N. MENDIOLA & COMPANY Bd. Res. No. 163 dtd. Oct. 22, 2012 31-Dec-15 19, 2016 19-Feb-16 31-Dec-18

0466 NILA PETRONILA R. OLIVARIO Bd. Res. No. 38 dtd. April 14, 2004 31-Dec-06

Bd. Res. No. 180 dtd.


5379 NILDA C. BARRERA Oct. 29, 2013 29-Oct-13 31-Dec-15

1443 NILDA CONCEPCION BRIONES Bd. Res. No. 64 dtd. May 27, 2005 31-Dec-07

Bd. Res. No. 43 dtd. March 28, Bd. Res. No. 45 dtd.
1303 NILDA DELA ROSA TRINIDAD 2012 31-Dec-14 March 11, 2015 11-Mar-15 31-Dec-17

1862 NILDA M. SEVERINO Bd. Res. No. 04 dtd. Jan. 24, 2006 31-Dec-08

Bd. Res. No. 34 dtd.


1347 NILDA PONAYO - NAMOCATCAT Bd. Res. No. 35 dtd. Feb. 29, 2012 31-Dec-14 December 19, 2014 1-Jan-15 31-Dec-17
Cancelled effective Sept.
15, 2008. New Partner
of Pascual, Feliciano,
0110 NILDA RIVERA SANTOS Bd. Res. No. 91 dtd. Nov. 16, 2006 15-Sep-08 Santos, Bernardo and

Page 565
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Bd. Res. No. 53 dtd. Dec.


2271 NILDA V. SUERTE Bd. Res. No. 101 dtd. Oct. 21, 2011 31-Dec-14 29, 2014 1-Jan-15 31-Dec-17

Bd. Res. No. 50 dtd. Jan.


3843 NILO B. RECORTOS 28, 2008 28-Jan-08 31-Dec-10

Bd Res. No. 156 dtd. Oct.


3422 NILO C. SAMPAYO 8, 2007 8-Oct-07 31-Dec-09

Br. Res. No.__ dtd. April


3423 NILO GAMBAO PARAGAS 10, 2017 10-Apr-17 25-Oct-20

Br. Res. No. 449 dtd.


6554 NILO M. BACLAYO December 14, 2016 14-Dec-16 31-Dec-18

2414 NILO M. TARIN Bd. Res. No. 62 dtd. Sept. 12, 2006 31-Dec-08

Bd. Res. No. 59 dtd. Dec.


2552 NILO MACARIOLA BURGOS Bd. Res. No. 105 dtd. Oct. 21, 2011 31-Dec-14 29, 2014 1-Jan-15 31-Dec-17

Br. Res. No. dtd. May 12,


2553 NILO P. DE LA VIGA 2017 12-May-17 28-Nov-20

Page 566
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0025 NILO P. MISAGAL Bd. Res. No. 18 dtd. June 15, 2001 31-Dec-03

Bd. Res. No. 64 dtd. April


3899 NILO R. DANDO 2, 2008 2-Apr-08 31-Dec-10

Bd. Res. No. 06 dtd. Jan.


4307 NILO TABANAO AQUINO Bd. Res. No. 76 dtd. Oct. 7, 2011 31-Dec-14 26, 2015 26-Jan-15 31-Dec-17

Br. Res. No.__ dtd. April


4308 NILYN SIERRA RAGMAC 10, 2017 10-Apr-17 7-Sep-20

Bd. Res. No. 30 dated May 24,


0174 NIMFA F. FADRILAN 2002 31-Dec-04

Bd. Res. No. 66 dtd. May


4533 NIMFA M. EVANGELISTA 5, 2009 5-May-09 31-Dec-11

Bd. Res. No. 23 dtd. Dec.


5548 NIMROD ANDRES YBERA 19, 2014 19-Dec-14 31-Dec-16

Bd. Res. No. 129 dtd. August 28, Bd. Res. No. 69 dtd. July
5329 NIA C. ACUZAR 2013 31-Dec-15 8, 2015 1-Jan-16 31-Dec-18

Page 567
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Bd. Res. No. 254 dtd.


5413 NINA NEA SISPEREZ LACSON Dec. 9, 2013 9-Dec-13 31-Dec-15

Br. Res. No. 48 dtd. Feb.


6649 NIA THERESA LORETO RAGAY 9, 2017 9-Feb-17 13-Jan-20

Bd. Res. No. 35 dtd.


1120 NINA ZABALA LUPANGO Bd. Res. No. 72 dtd. July 1, 2011 31-Dec-14 December 19, 2014 1-Jan-15 31-Dec-17

Br. Res. No. 162 dtd.


6780 NINO C. ABOGADO March 28, 2017 28-Mar-17 25-Jul-20

Br. Res. No. 147 dtd.


5923 NIO C. MADAJE August 17, 2015 17-Aug-15 31-Dec-17

Bd. Res. No. 99 dtd. Oct.


4977 NIO POTATO LLORENTE 19, 2011 19-Oct-11 31-Dec-13

Br. Res. No. 203 dtd.


6812 NITA BALDICAAS BAROJABO April 17, 2017 17-Apr-17 11-Jun-20

Br. Res. No. 350 dtd.


6383 NN SUCO CASTRO November 3, 2016 3-Nov-16 31-Dec-18

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Br. Res. No. 149 dtd.


5932 NOBELLA VILLANUEVA CARDAMA August 17, 2015 17-Aug-15 31-Dec-17

Br. Res. No. 42 dtd. Feb.


6073 NOE GINGOYON QUIANOLA 11, 2016 11-Feb-16 31-Dec-18

Bd. Res. No. 202 dtd.


4599 NOE JUDE BAYOT PEAS, JR. Bd. Res. No. 98 dtd. Sept. 22, 2009 31-Dec-11 Oct. 29, 2013 29-Oct-13 31-Dec-15

Br. Res. No. dtd. May 12,


4600 NOEL ALVIZ DIZON 2017 12-May-17 26-Jun-20

Bd Res. No. 227 dtd. December 28, Bd Res. No. 123 dtd. May
3130 NOEL BALABBO CADAUAN 2012 31-Dec-15 23, 2016 23-May-16 31-Dec-18

Br. Res. No. 431 dtd.


6524 NOEL CABANGANAN MORENO December 14, 2016 14-Dec-16 31-Dec-18

Bd. Res. No. 2 dtd. Jan.


0184 NOEL CALIWAG DAVID Bd. Res. No. 216 dtd. Oct. 29, 2013 31-Dec-16 18, 2017 18-Jan-17 31-Dec-19

Bd. Res. No. 165 dtd. Sept. 27, Bd. Res. No. 40 dtd. Feb.
4196 NOEL ELARDO CEBREROS 2013 31-Dec-16 9, 2017 9-Feb-17 8-Aug-20

Page 569
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Bd. Res. No. 35 dtd. Mar.


2709 NOEL GABRIEL A. BAUTISTA 2, 2007 2-Mar-07 31-Dec-09

Br. Res. No. 22 dtd.


6606 NOEL GALANG DELA CRUZ January 18, 2017 18-Jan-17 31-Dec-19

Bd. Res. No. 241 dtd.


5488 NOEL GERONIMO CRUZ Bd. Res. No. 354 dtd. Dec. 27, 2013 31-Dec-15 Dec. 4, 2015 1-Jan-16 31-Dec-18

1212 NOEL I. PAAT Bd. Res. No. 47 dtd. Apr. 12, 2005 31-Dec-07

Bd. Res. No. 23 dtd.


0162 NOEL M. PAMINTUAN & CO. Bd. Res. No. 08 dtd. Feb. 8, 2012 31-Dec-14 December 19, 2014 1-Jan-15 31-Dec-17

Bd. Res. No. 42 dtd. Mar.


2745 NOEL MACARIO S. PONCE 2, 2007 2-Mar-07 31-Dec-09

Bd. Res. No. 63 dtd. Feb.


2155 NOEL MICLAT VILLANUEVA Bd. Res. No. 200 dtd. Oct. 29, 2013 31-Dec-15 19, 2016 19-Feb-16 31-Dec-18

Bd. Res. No. 207 dtd.


5493 NOEL NAVARRO COBANGBANG Bd. Res. No. 355 dtd. Dec. 27, 2013 31-Dec-15 November 2, 2015 1-Jan-16 31-Dec-18

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LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
IN THE PRACTICE OF PUBLIC ACCOUNTANCY
As of May 26, 2017
PREVIOUS ACCREDITATION APPROVAL
REG. NAME OF FIRM / BR. NO. EXPIRY REFERENCE VALIDITY REMARKS
NO. PARTNERSHIPS DATE DATE (BR NO. / DATE) From To

Bd Res. No. 131 dtd.


3299 NOEL P. BERSABA Sept. 26, 2007 26-Sep-07 31-Dec-09

Br. Res. No. 28 dtd.


5669 NOEL PASCUA ILDEFONSO February 18, 2015 18-Feb-15 31-Dec-17

Br. Res. No. 17 dtd.


6583 NOEL SULTAN JUNI January 18, 2017 18-Jan-17 31-Dec-19

Bd. Res. No. 63 dtd. July


1683 NOELITO ROSELLER A. FLOJO Bd. Res. No. 96 dtd. Sept 21, 2005 31-Dec-07 8, 2015 08-Jul-15 31-Dec-17

Br. Res. No. 349 dtd.


6374 NOELLE DASALLA FONTANILLA November 3, 2016 3-Nov-16 31-Dec-18

Br. Res. No. dtd. May 12,


6375 NOELLE MAGBANUA TUAZON 2017 12-May-17 23-May-20

Bd. Res. No. 131 dtd. Sept. 25, Bd. Res. No. 34 dtd. Feb.
3152 NOEMI C. BRUSAS 2012 31-Dec-15 9, 2016 9-Feb-16 31-Dec-18

Bd. Res. No. 433 dtd.


2272 NOEMI CARRASCO TAN Bd. Res. No. 56 dtd. April 13, 2012 31-Dec-14 Dec. 14, 2016 14-Dec-16 31-Dec-18

Page 571
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
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As of May 26, 2017
PREVIOUS ACCREDITATION APPROVAL
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Br. Res. No.__ dtd. April


2273 NOEMI P. BAUTISTA 10, 2017 10-Apr-17 23-Mar-20

Bd Res. No. 179 dtd.


3537 NOEMI ROSE C. CORROZ Nov. 6, 2007 6-Nov-07 31-Dec-09

Bd. Res. No. 183 dtd.


2343 NOEMI S. BONGAY Bd. Res. No. 53 dtd. Sept. 8, 2006 31-Dec-08 Oct. 31, 2008 1-Jan-09 31-Dec-11

Bd. Res. No. 70 dtd. July


5016 NOLI GECOMO VALERA Bd. Res. No. 19 dtd. Feb. 20, 2012 31-Dec-14 8, 2015 8-Jul-15 31-Dec-17

Bd Res. No. 248 dtd.


3350 NOLI S. DE CASTRO Bd Res. No. 46 dtd. Feb. 11, 2013 31-Dec-15 August 25, 2016 25-Aug-16 31-Dec-18

Br. Res. No. 329 dtd.


6359 NONATO & COMPANY November 3, 2016 3-Nov-16 31-Dec-18

Bd. Res. No. 121 dtd.


4640 NONILON COMIA MANGUBAT October 26, 2009 26-Oct-09 31-Dec-11

Bd. Res. No. 116 dtd. Sept. 19, Bd. Res. No. 165 dtd.
5133 NONITA AURELIO DELA PAZ 2012 31-Dec-14 Sept. 17, 2015 17-Sep-15 31-Dec-17

Page 572
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
IN THE PRACTICE OF PUBLIC ACCOUNTANCY
As of May 26, 2017
PREVIOUS ACCREDITATION APPROVAL
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NO. PARTNERSHIPS DATE DATE (BR NO. / DATE) From To

Bd. Res. No. 214 dtd. November 21, Bd. Res. No. 172 dtd.
5174 NORA AMATO LOS BAOS 2012 31-Dec-14 Sept. 21, 2015 21-Sep-15 31-Dec-17

Bd. Res. No. 13 dtd. Jan.


2611 NORA B. WALDO 29, 2007 29-Jan-07 31-Dec-09

Bd. Res. No. 14 dtd. Jan.


2617 NORA D. DIVINAGRACIA 29, 2007 29-Jan-07 31-Dec-09

Bd. Res. No. 260 dtd.


4029 NORA E. INEZ Bd. Res. No. 110 dtd. June 4, 2013 31-Dec-16 Sept. 23, 2016 1-Jan-17 31-Dec-19

Bd. Res. No. 123 dtd.


4811 NORA ELIZABETH F. MANIQUIZ Sept. 6, 2010 6-Sep-10 31-Dec-12

Br. Res. No. 350 dtd.


6384 NORA GOGUANCO PAMPLONA November 3, 2016 3-Nov-16 31-Dec-18

Bd Res. No. 191 dtd.


3599 NORA L. CHAN Nov. 8, 2007 8-Nov-07 31-Dec-09

Bd. Res. No. 105 dtd.


4982 NORA MANALANG MENDOZA Oct. 21, 2011 21-Oct-11 31-Dec-13

Page 573
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
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PREVIOUS ACCREDITATION APPROVAL
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Bd. Res. No. 40 dtd.


5273 NORA SANTOS ALIPIO February 11, 2013 11-Feb-13 31-Dec-15

Bd. Res. No. 46 dtd.


1924 NORALYN GOROSPE ORBETA Bd. Res. No. 06 dtd. Feb. 8, 2012 31-Dec-14 March 11, 2015 11-Mar-15 31-Dec-17

Bd. Res. No. 61 dtd. April


4494 NORBERTA T. BASA 17, 2009 17-Apr-09 31-Dec-11

Bd. Res. No. 235 dtd.


4667 NORBERTO ESMAS ROBEL Bd. Res. No. 97 dtd. April 17, 2013 31-Dec-15 August 23, 2016 23-Aug-16 31-Dec-18

Bd Res. No. 09 dtd. Feb.


2938 NORBERTO FAROFALDANE BARSAL Bd Res. No. 40 dtd. March 28, 2011 31-Dec-13 2, 2015 2-Feb-15 31-Dec-17

Bd. Res. No. 94 dtd. August 13, Bd. Res. No. 117 dtd.
5098 NORBERTO JARDIN CORNEJA 2012 31-Dec-14 May 5, 2016 5-May-16 31-Dec-18

2044 NORBERTO M. RAMOS Bd. Res. No. 23 dtd. April 18, 2006 31-Dec-08

Bd. Res. No. 308 dtd.


5461 NORBERTO MANALO RESMA Dec. 27, 2013 27-Dec-13 31-Dec-15

Page 574
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
IN THE PRACTICE OF PUBLIC ACCOUNTANCY
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PREVIOUS ACCREDITATION APPROVAL
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NO. PARTNERSHIPS DATE DATE (BR NO. / DATE) From To

Bd. Res. No. 53 dtd.


3835 NORBERTO N. GARCIA Bd. Res. No. 48 dtd. Jan. 28, 2008 31-Dec-10 March 28, 2011 28-Mar-11 31-Dec-13

Bd. Res. No. 96 dtd.


5106 NORBERTO VELASCO ALORA August 13, 2012 13-Aug-12 31-Dec-14

Bd. Res. No. 61 dtd. July


2559 NORBERTO VELAYO PABUSTAN Bd. Res. No. 07 dtd. Feb. 8, 2012 31-Dec-14 8, 2015 8-Jul-15 31-Dec-17

Br. Res. No. 142 dtd.


6237 NORDAN POLI TOMPONG June 10, 2016 10-Jun-16 31-Dec-18

Br. Res. No. 425 dtd.


6426 NOREEN MALECDAN LAB-AS November 29, 2016 29-Nov-16 31-Dec-18

Br. Res. No. 129 dtd.


5899 NOREEN RODRIGUEZ MACAYAN August 11, 2015 11-Aug-15 31-Dec-17

Bd Res. No. 243 dtd. December 28, Bd Res. No. 27 dtd. Feb.
2964 NORIEL D. DIAZ 2012 31-Dec-15 9, 2016 9-Feb-16 31-Dec-18

Bd Res. No. 238 dtd.


3450 NORIEL SANTOS CRUZ Bd Res. No. 194 dtd. Oct. 24, 2012 31-Dec-15 Dec. 4, 2015 1-Jan-16 31-Dec-18

Page 575
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
IN THE PRACTICE OF PUBLIC ACCOUNTANCY
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PREVIOUS ACCREDITATION APPROVAL
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Bd. Res. No. 42 dtd. Jan.


1154 NORILYN R. ABAS - MESINA Bd. Res. No. 43 dtd. Apr. 12, 2005 31-Dec-07 28, 2008 28-Jan-08 31-Dec-10

Bd. Res. No. 143 dtd.


2006 NORINA S. SALVADOR Bd. Res. No. 18 dtd. Feb. 20, 2012 31-Dec-14 August 17. 2015 17-Aug-15 31-Dec-17

Bd. Res. No. 94 dtd. Oct.


1748 NORLINDA DIVINAGRACIA UY Bd. Res. No. 06 dtd. Jan. 26, 2009 31-Dec-11 19, 2011 1-Jan-12 31-Dec-14

Bd. Res. No. 95 dtd. August 13, Bd. Res. No. 239 dtd.
0325 NORLITO SALAO ANTONIO 2012 31-Dec-15 Dec. 4, 2015 1-Jan-16 31-Dec-18

Bd Res. No. 86 dtd. Mar.


3525 NORMA ARAO DAYAG Bd Res. No. 86 dtd. April 16, 2013 31-Dec-15 31, 2016 31-Mar-16 31-Dec-18

Bd. Res. No. 44 dtd. March 28, Bd. Res. No. 41(B) dtd.
1896 NORMA C. DETERA 2012 31-Dec-14 March 4, 2015 4-Mar-15 31-Dec-17

Bd. Res. No. 115 dtd. Sept. 19, Bd. Res. No. 130 dtd.
0801 NORMA E. GONZAGA 2012 31-Dec-15 August 11, 2015 1-Jan-16 31-Dec-18

Bd. Res. No. 168 dtd.


0324 NORMA FALAR CEMINE - SALISE Bd. Res. No. 88 dtd. April 30, 2010 31-Dec-12 Oct. 22, 2012 1-Jan-13 31-Dec-15

Page 576
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
IN THE PRACTICE OF PUBLIC ACCOUNTANCY
As of May 26, 2017
PREVIOUS ACCREDITATION APPROVAL
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Br. Res. No. dtd. May 12,


325 NORMA PLATON CEROMA 2017 12-May-17 27-Jul-20

Bd. Res. No. 59 dtd. Mar.


0528 NORMA QUILALA-DANAO Bd. Res. No. 48 dtd. May 31, 2004 31-Dec-06 18, 2008 18-Mar-08 31-Dec-10

Bd Res. No. 45 dtd. Sept.


2761 NORMA R. CUSTODIO 04, 2007 4-Sep-07 31-Dec-09

Bd. Res. No. 38 dtd. Mar.


1652 NORMA T. TACANG Bd. Res. No. 93 dtd. Sept 21, 2005 31-Dec-07 6, 2009 6-Mar-09 31-Dec-11

Bd. Res. No. 97 dtd. Apr.


3679 NORMAN ALIMBOYOGEN BAYSA Bd Res. No. 109 dtd. June 4, 2013 31-Dec-16 12, 2016 1-Jan-17 31-Dec-19

Br. Res. No. 82 dtd.


6726 NORMAN DANGANON SEMILLA March 10, 2017 10-Mar-17 5-May-20

Br. Res. No. 94 dtd. July


5822 NORMAN TORRES BANIEL 8, 2015 8-Jul-15 31-Dec-17

Bd Res. No. 132 dtd.


3398 NORMITA A. CALAUNAN-DELOS SANTOS Bd Res. No. 150 dtd. Oct. 3, 2007 31-Dec-09 June 7, 2016 7-Jun-16 31-Dec-18

Page 577
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
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PREVIOUS ACCREDITATION APPROVAL
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NO. PARTNERSHIPS DATE DATE (BR NO. / DATE) From To

Bd. Res. No. 62 dtd.


0375 NORMITA D. HOW Bd. Res. 06 dtd. Feb. 9, 2004 31-Dec-06 Sept. 12, 2006 1-Jan-07 31-Dec-09

Bd. Res. No. 68 dtd. April


0206 NORMITA E. GALVEZ Bd. Res. No. 28 dtd. Feb 18, 2005 31-Dec-07 2, 2008 2-Apr-08 31-Dec-10

Bd. Res. No. 03 dtd. August 13, Bd. Res. No. 25 dtd. Jan.
5530 NORMITA S. GONZALES 2014 31-Dec-16 18, 2017 18-Jan-17 31-Dec-19

Bd. Res. No. 66 dtd. July


2020 NORWEL DELA CRUZ LABOG Bd. Res. No. 22 dtd. Feb. 20, 2012 31-Dec-14 8, 2015 8-Jul-15 31-Dec-17
Cancelled effective Sept.
21, 2005 in favor of A. T.
Bd. Res. No. 134 dtd. Dec. 14, Abella & Co. (BOA Acc.
0876 NORWENA B. AMIT 2004 31-Dec-06 No. 1687)

NORYN BUSACAY BAGANO (Formerly: NORYN L. Bd. Res. No. ___ dtd.
4937 BUSACAY) Bd. Res. No. 342 dtd. Dec. 27, 2013 31-Dec-16 April 10, 2017 10-Apr-17 19-Jan-20

Br. Res. No.__ dtd. April


6978 NOWYN-HOPE ABRIOL JANGAD 10, 2017 10-Apr-17 18-Apr-20

Br. Res. No.__ dtd. April


6979 NURFAIZA HALIL TAGALOGUIN 10, 2017 10-Apr-17 6-Sep-20

Page 578
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
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PREVIOUS ACCREDITATION APPROVAL
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Bd. Res. No. 25 dtd. Jan.


0980 NYMPHA G. TORRES Bd. Res. No. 14 dtd. Jan. 30, 2009 31-Dec-11 18, 2017 18-Jan-17 31-Dec-19

0713 O. HOWARD B. PALILEO Bd. Res. No. 75 dtd. Sept 15, 2004 31-Dec-06

Bd. Res. No. 129 dtd. Sept. 25, Bd. Res. No. 234 dtd.
5148 OBEN JESUS BARONGO ALOBA 2012 31-Dec-14 August 23, 2016 23-Aug-16 31-Dec-18

OBERLEE SUBIDA CARABEO (Formerly: OBERLEE Bd. Res. No. 66 dtd.


1177 JULIAN SUBIDA) Bd. Res. No. 336 dtd. Dec. 27, 2013 31-Dec-16 March 8, 2017 8-Mar-17 24-Mar-20

0543 OCAMPO CASAAS & COMPANY Bd. Res. No. 48 dtd. May 31, 2004 31-Dec-06

OCAMPO, MENDOZA, LEONG, LIM & CO. (Formerly: Bd. Res. No. 220 dtd. December 28, Bd. Res. No. 235 dtd.
0737 OCAMPO, MENDOZA & CO.) 2012 31-Dec-15 December 4, 2015 1-Jan-16 31-Dec-18

Bd. Res. No. 131 dtd.


4824 OCENAR, OCENAR AND ASSOCIATES Nov. 12, 2010 12-Nov-10 31-Dec-12

ODSINADA DIOSCORO & CO. ( Formerly: DIOSCORO Bd. Res. No. 89 dtd. August 13, Bd. Res. No. 250 dtd.
5090 OGUIS ODSINADA) 2012 31-Dec-14 Dec. 14, 2015 14-Dec-15 31-Dec-17

Page 579
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
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PREVIOUS ACCREDITATION APPROVAL
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Bd. Res. No. 42 dtd.


2677 ODSINADA, RIVERA & CO. Bd. Res. No. 27 dtd. Feb. 27, 2007 31-Dec-09 March 28, 2011 28-Mar-11 31-Dec-13 Cancelled- Dissolution-

Bd. Res. No. 140 dtd.


4163 OFELIA B. SURBAN July 18, 2008 18-Jul-08 31-Dec-10

Bd. Res. No. 186 dtd.


2434 OFELIA C. FLORES Bd. Res. No. 59 dtd. March 6, 2013 31-Dec-15 Oct. 14, 2015 1-Jan-16 31-Dec-18

Bd. Res. No. 21 dtd. July 05,


0111 OFELIA C. LACSON - MOINA 2001 31-Dec-03

Bd Res. No. 85 dtd. Sept.


3027 OFELIA D. AOR 11, 2007 11-Sep-07 31-Dec-09

Bd Res. No. 225 dtd. December 28, Bd Res. No. 226 dtd.
2845 OFELIA E. MOLINA 2012 31-Dec-15 December 1, 2015 1-Jan-16 31-Dec-18

Bd. Res. No. 24 dtd. Feb.


4507 OFELIA I. SILANG Bd. Res. No. 62 dtd. April 17, 2009 31-Dec-11 20, 2012 20-Feb-12 31-Dec-14

Bd Res. No. 64 dtd. Sept.


2923 OFELIA L. LAURESTA 06, 2007 6-Sep-07 31-Dec-09

Page 580
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
IN THE PRACTICE OF PUBLIC ACCOUNTANCY
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PREVIOUS ACCREDITATION APPROVAL
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NO. PARTNERSHIPS DATE DATE (BR NO. / DATE) From To

Br. Res. No. 73 dtd.


6696 OFELIA L. QUIZON March 10, 2017 10-Mar-17 25-Jan-20

Bd Res. No. 95 dtd. August 13, Bd Res. No. 145 dtd.


3288 OFELIA MARQUEZ RIVERA 2012 31-Dec-15 August 17, 2015 1-Jan-16 31-Dec-18

Bd. Res. No. 225 dtd.


1463 OFELIA P. OROCEO Bd. Res. No. 159 dtd. Dec. 21, 2010 31-Dec-13 Oct. 29, 2013 1-Jan-14 31-Dec-16

Bd. Res. No. 39 dtd. Dec.


4602 OFELIA T. OLIVEROS Bd. Res. No. 06 dtd. Feb. 8, 2012 31-Dec-14 19, 2014 1-Jan-15 31-Dec-17

OFELIA T. OLIVEROS (Formerly:


1993 OLIVEROS, TEJADA & CO.) Bd. Res. No. 06 dtd. Feb. 8, 2012 31-Dec-14 CANCELLED
Approved for change
name of partnership per
OLAO DUTERTE & ASSOCIATES Bd. Res. No. 91 dtd. August 13, Bd. Res. No. 185 dtd. BR No. 20 dtd. Jan. 23,
0014 (Formerly: OLAO, MALBAS, DUTERTE & CO.) 2012 31-Dec-15 Oct. 14, 2015 1-Jan-16 31-Dec-18 2008

Bd. Res. No. 139 dtd.


4650 OLGA C. TAVARES October 27, 2009 27-Oct-09 31-Dec-11

Br. Res. No. 449 dtd.


6555 OLGA MAGTANONG DELDOC December 14, 2016 14-Dec-16 31-Dec-18

Page 581
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
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PREVIOUS ACCREDITATION APPROVAL
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Br. Res. No.__ dtd. April


6556 OLIVA ANDRES VERAN 10, 2017 10-Apr-17 19-May-20

Br. Res. No. 149 dtd.


5933 OLIVA AVEO BATAAN August 17, 2015 17-Aug-15 31-Dec-17

Br. Res. No. 139 dtd.


6761 OLIVER GATIP PABILLON March 28, 2017 28-Mar-17 22-Jul-20

Br. Res. No.__ dtd. April


6967 OLIVER T. SAN JUAN 10, 2017 10-Apr-17 25-Sep-20

Bd. Res. No. 135 dtd. Sept. 25, Bd. Res. No. 23 dtd. Feb.
4316 OLIVIA G. SEVILLA 2012 31-Dec-14 9, 2016 9-Feb-16 31-Dec-18

Bd. Res. No. 113 dtd.


4070 OLIVIA P. KALAMBAKAL May 21, 2008 21-May-08 31-Dec-10

Bd. Res. No.dtd. May 12,


4722 OLIVIA PASIA GOMEZ Bd. Res. No.336 dtd. Dec. 27, 2013 31-Dec-15 2017 12-May-17 5-Jun-20

Bd. Res. No. 138 dtd.


1368 OLIVIA PRIETO-LEGASPI Bd. Res. No. 58 dtd. May 25, 2005 31-Dec-07 July 18, 2008 18-Jul-08 31-Dec-10

Page 582
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
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PREVIOUS ACCREDITATION APPROVAL
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NO. PARTNERSHIPS DATE DATE (BR NO. / DATE) From To

Bd Res. No. 09 dtd. Jan.


3657 OLIVIA R. CANO 9, 2008 9-Jan-08 31-Dec-10

Bd. Res. No. 121 dtd.


2587 OLIVIA R. CEA - MENDOZA Bd. Res. No. 165 dtd. Oct. 22, 2012 31-Dec-15 July 24, 2015 1-Jan-16 31-Dec-18

Bd. Res. No. 223 dtd.


5290 OLLYGAR VON ALVARADO PALAY Bd. Res. No. 88 dtd. April 16, 2013 31-Dec-15 Dec. 1, 2015 1-Jan-16 31-Dec-18

Bd. Res. No. 112 dtd.


4061 OMANA, CALATRAVA & CO. May 21, 2008 21-May-08 31-Dec-10

Br. Res. No. 283 dtd.


6335 OMAR JAYSON SIAO VALLEJERA September 28, 2016 28-Sep-16 31-Dec-18

Br. Res. No. dtd. May 12,


6336 ONELIA OCHOA QUINTO 2017 12-May-17 17-May-20

Br. Res. No. dtd. May 12,


6337 ONISIMO LOPEZ PRADO 2017 12-May-17 16-Feb-20
Board Res. 205
Additional Partner
OO & ASSOCIATES (Formerly: ONG, ORDOEZ AND Bd. Res. No. 69 dtd. Domingo Salamero
1023 ASSOCIATES) Bd. Res. No. 237 dtd. Oct. 29, 2013 31-Dec-16 March 8, 2017 8-Mar-17 31-Dec-16 Vitales, Jr. dated April

Page 583
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
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NO. PARTNERSHIPS DATE DATE (BR NO. / DATE) From To

Bd. Res. No. ___ dtd.


3781 ORLAN HIPOL MARIGMEN Bd. Res. No. 311 dtd. Dec. 27, 2013 31-Dec-16 April 10, 2017 10-Apr-17 10-Feb-20

Bd. Res. No. 150 dtd.


4206 ORLAND S. VIOLAN Sept. 5, 2008 5-Sep-08 31-Dec-10

Bd Res. No. 28 dtd. Feb.


3112 ORLANDO ALABASTRO NAVELINO Bd Res. No. 96 dtd. Sept. 11, 2007 31-Dec-09 12, 2010 12-Feb-10 31-Dec-12

Bd Res. No. 262 dtd.


2816 ORLANDO BALAGOT BASALLO Bd Res. No. 63 dtd. March 6, 2013 31-Dec-15 Sept. 23, 2016 23-Sep-16 31-Dec-18

Bd. Res. No. 28 dtd. Feb.


4550 ORLANDO CATOLICO AGUILAN Bd. Res. No. 74 dtd. July 15, 2009 31-Dec-11 20, 2012 20-Feb-12 31-Dec-14

Bd Res. No. 94 dtd. Sept.


3101 ORLANDO D. SICAT 11, 2007 11-Sep-07 31-Dec-09

Bd. Res. No. 28 dated May 10,


0158 ORLANDO E. ONG 2002 31-Dec-04

Bd Res. No. 284 dtd.


3680 ORLANDO OBATAY ESCABAS Bd Res. No. 08 dtd. Feb. 8, 2011 31-Dec-13 Dec. 23, 2013 1-Jan-14 31-Dec-16

Page 584
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NO. PARTNERSHIPS DATE DATE (BR NO. / DATE) From To

Br. Res. No. 88 dtd. July


5773 ORLANDO ORTALIZA CALUNDAN 8, 2015 8-Jul-15 31-Dec-17

Br. Res. No. dtd. May 12,


5774 ORLANDO PAPICA ANGEL, JR. 2017 12-May-17 18-Nov-20
Cancelled effective Feb. 12,
2010. Partner of Santos
Verde San Juan & Associates
Bd. Res. No. 81 dtd. July (Approved per BR NO. 35 dtd.
0529 ORLANDO V. VERDE Bd. Res. No. 89 dtd. Nov. 10, 2006 31-Dec-09 15, 2009 1-Jan-10 31-Dec-12 Feb. 12, 2010)

Br. Res. No. 428 dtd.


6507 OROCEO, DIMANDAL & CO. December 14, 2016 14-Dec-16 31-Dec-18

Br. Res. No. 193 dtd.


5971 OSCAR ALQUIROZ SUBA November 2, 2015 2-Nov-15 31-Dec-17

0391 OSCAR C. BASLAO Bd. Res. 08 dtd. Feb. 9, 2004 31-Dec-06

Bd Res. No. 07 dtd. Jan.


3641 OSCAR D. MEJIA 9, 2008 9-Jan-08 31-Dec-10

Bd. Res. No. 65 dtd. May


0680 OSCAR FLORES SABADO Bd. Res. No. 55 dtd. Sept. 8, 2006 31-Dec-09 5, 2009 1-Jan-10 31-Dec-12

Page 585
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Bd. Res. No. dtd. May


2057 OSCAR LIWANAG ESPINOSA Bd. Res. No. 09 dtd. Feb. 2, 2015 31-Dec-17 12, 2017 12-May-17 18-Jan-20

Bd. Res. No. 37 dtd. February 11, Bd. Res. No. 249 dtd.
5260 OSCAR MANIQUIZ VIJANDRE 2013 31-Dec-15 Dec. 14, 2015 1-Jan-16 31-Dec-18

Bd. Res. No. 04 dtd. Jan.


0575 OSCAR MANUEL AGPAOA Bd. Res. No. 46 dtd. Sept. 4, 2007 31-Dec-09 27, 2010 27-Jan-10 31-Dec-12

Bd Res. No. 142 dtd.


3336 OSCAR P. COSME Sept. 27, 2007 27-Sep-07 31-Dec-09

Bd. Res. No. 141 dtd.


4172 OSCAR R. TESORO July 18, 2008 18-Jul-08 31-Dec-10

Bd. Res. No. 107 dtd.


2618 OSCAR S. GUZMAN Bd. Res. No. 25 dtd. Jan. 23, 2013 31-Dec-15 April 12, 2016 12-Apr-16 31-Dec-18

Bd. Res. No. 89 dtd. Nov.


0415 OSCAR S. VALLESCAS Bd. Res. 22 dtd. Feb.11, 2004 31-Dec-06 10, 2006 1-Jan-07 31-Dec-09

Bd Res. No. 09 dtd. Feb.


3568 OSCAR SERRANO LABRADOR Bd Res. No. 187 dtd. Nov. 8, 2007 31-Dec-09 2, 2015 2-Feb-15 31-Dec-17

Page 586
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0010 OSCAR Y. NAVARRO Bd. Res. No. 18 dtd. June 15, 2001 31-Dec-03

Bd. Res. No. 30 dtd. Feb.


5032 OSEO GALUNO VILLARUEL, II 20, 2012 20-Feb-12 31-Dec-14

Bd. Res. No. 29 dtd. Jan


1863 OSIAS M. MERIOLES, JR. Bd. Res. No. 11 dtd. Jan 30, 2009 31-Dec-11 23, 2013 23-Jan-13 31-Dec-15

Bd. Res. No. 124 dtd.


0421 OSLER T. AQUINO Bd. Res. No. 24 dtd. Feb. 24, 2004 31-Dec-06 June 16, 2008 16-Jun-08 31-Dec-10

Bd. Res. No. 189 dtd.


5166 OSMENIO R. GALAPATE Oct. 24, 2012 24-Oct-12 31-Dec-14

Bd. Res. No. 43 dtd. Feb.


1517 OSMUNDO FERNANDO SALONGA, JR. Bd. Res. No. 323 dtd. Dec. 27, 2013 31-Dec-16 9, 2017 9-Feb-17 26-Oct-20

Br. Res. No. 126 dtd.


5874 OSMUNDO ORDIALES ABAYA, JR. August 11, 2015 11-Aug-15 31-Dec-17

Bd. Res. No. 357 dtd.


2510 OSWALDO CHIONG SANTOS Bd. Res. No. 88 dtd. Nov. 10, 2006 31-Dec-08 Nov. 3, 2016 3-Nov-16 31-Dec-18

Page 587
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Bd. Res. No. dtd. May


2251 OSWALDO VALDEPEAS UMENGAN, JR. Bd. Res. No. 41 dtd. May 30, 2006 31-Dec-08 12, 2017 12-May-17 17-Nov-20

Bd Res. No. 72 dtd. July


3664 OWEN MAHINAY ONIDA Bd Res. No. 10 dtd. Jan. 9, 2008 31-Dec-10 1, 2011 1-Jul-11 31-Dec-13

P.F. TATUNAY & CO. (DELA CRUZ


TATUNAY & CO.) (Formerly: DELA CRUZ TATUNAY YU & Bd. Res. No. 04 dtd. Jan.
1929 CO.) Bd. Res. No. 112 dtd. Nov 16, 2011 31-Dec-14 26, 2015 26-Jan-15 31-Dec-17

Bd. Res. No.___ dtd.April


1411 P.R. RAMOSO & CO. Bd. Res. No. 290 dtd. Dec. 23, 2013 31-Dec-16 10, 2017 10-Apr-17 20-Dec-20

Bd. Res. No. 28 dtd. Jan.


3734 PABLITO J. ENANO 28, 2008 28-Jan-08 31-Dec-10

PACIENCIA B. MENDOZA (Formerly: Bd. Res. No. 47 dtd. Dec.


0276 PACIENCIA M. BURGOS) Bd. Res. No. 82 dtd. Oct. 11, 2011 31-Dec-14 29, 2014 1-Jan-15 31-Dec-17

Bd. Res. No.58 dtd. Mar.


4730 PACIFICO A. MARTINEZ, JR. 23, 2010 23-Mar-10 31-Dec-12

Bd. Res. No. 88 dtd. August 16,


1591 PACIFICO M. MAGHARI, III 2005 31-Dec-07

Page 588
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0576 PACITA A. CASANOVA Bd. Res. No. 49 dtd. June 7, 2004 31-Dec-06

Bd. Res. No. 273 dtd.


4486 PACITA HERNANDEZ CONTI Bd. Res. No. 36 dtd. Feb. 29, 2012 31-Dec-14 Dec. 28, 2015 28-Dec-15 31-Dec-17

Bd. Res. No. 32 dtd.


0326 PACITA JECIEL LLAMADO Bd. Res. 01 dtd. Feb. 9, 2004 31-Dec-06 Mar. 2, 2007 2-Mar-07 31-Dec-09

Bd Res. No. 25 dtd. Jan.


3681 PACITA L. GARCIA Bd Res. No. 159 dtd. Sept. 27, 2013 31-Dec-16 18, 2017 18-Jan-17 31-Dec-19

Bd. Res. No. 176 dtd.


0606 PACITA LEGASPI MORALES Bd. Res. No. 190 dtd. Oct. 24, 2012 31-Dec-15 Oct. 13, 2015 1-Jan-16 31-Dec-18

Bd Res. No. 199 dtd.


3337 PACITA MARITANA TAN Bd Res. No. 82 dtd. April 16, 2013 31-Dec-15 November 2, 2015 1-Jan-16 31-Dec-18

Br. Res. No.__ dtd. April


3338 PACITA S. SERRANO 10, 2017 10-Apr-17 17-Oct-20

Bd. Res. No. 67 dtd. May


1405 PACITA TRINIDAD ESGUERA Bd. Res. No. 62 dtd. May 27, 2005 31-Dec-07 5, 2009 5-May-09 31-Dec-11

Page 589
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Bd. Res. No. 170 dtd.


3844 PADILLA LIBERATO BUENAVENTURA Bd. Res. No. 285 dtd. Dec. 23, 2013 31-Dec-16 April 7, 2017 7-Apr-17 9-May-20

Bd. Res. No. 46 dtd. Jan.


1412 PADUA, AQUINO & CO. Bd. Res. No. 62 dtd. May 27, 2005 31-Dec-07 28, 2008 28-Jan-08 31-Dec-10

Br. Res. No. 12 dtd.


5614 PAGUIO, DUMAYAS AND ASSOCIATES February 2, 2015 2-Feb-15 31-Dec-17

Bd. Res. No. 50 dtd. Jan.


3845 PALERMO A. BAAGALE 28, 2008 28-Jan-08 31-Dec-10

Bd. Res. No. 14 dtd. Feb.


5397 PALINSAD JIMENEZ & ASSOCIATES Bd. Res. No. 185 dtd. Oct. 29, 2013 31-Dec-15 9, 2016 9-Feb-16 31-Dec-18

Bd Res. No. 123 dtd.


2914 PANCHO JAMORA SIASON Bd Res. No. 63 dtd. Mar. 26, 2010 31-Dec-12 August 28, 2013 28-Aug-13 31-Dec-15

Bd. Res. No. 134 dtd. Dec. 14,


0883 PANGANIBAN, SANIANO & CO. 2004 31-Dec-06

Br. Res. No. 129 dtd.


6187 PAOLO FERNANDO CRUZ June 7, 2016 7-Jun-16 31-Dec-18

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Br. Res. No. dtd. May 12,


6188 PAOLO GERARD T. OLIVEROS 2017 12-May-17 24-Sep-20

Bd. Res. No. 03 dtd. August 13, Bd. Res. No. dtd. May
5531 PAQUITO CENTENO VILLANUEVA, JR. 2014 31-Dec-16 12, 2017 12-May-17 7-Dec-20

Bd. Res. No. 21 dtd. Mar.


4369 PARALUMAN DIAZ ANDRES 4, 2009 4-Mar-09 31-Dec-11
With additional partners :
MS. ALMIRA FRANCES
PASCUAL, FELICIANO & CO. ( Formerly: PASCUAL, Bd. Res. No. 241 dtd. December 28, Bd. Res. No. 211 dtd. A. CO and MELODEE R.
0119 FELICIANO, SANTOS, BERNARDO AND COMPANY) 2012 31-Dec-15 December 1, 2015 1-Jan-16 31-Dec-18 LOPEZ Board

Bd. Res. No. 190 dtd.


4874 PATERNO T. BANTILAN, JR. Bd. Res. No. 104 dtd. June 4, 2013 31-Dec-16 July 7, 2016 1-Jan-17 31-Dec-19

Br. Res. No.__ dtd. April


4875 PATNUBAY MAGNO GARCIA 10, 2017 10-Apr-17 15-Jun-20

Bd Res. No. 50 dtd. Sept.


2805 PATRICIA D. DE OCAMPO 06, 2007 6-Sep-07 31-Dec-09

Bd. Res. No. 107 dtd.


4789 PATRICIA RAE SICAT HAMOY Bd. Res. No. 114 dtd. Sept. 6, 2010 31-Dec-12 April 12, 2016 12-Apr-16 31-Dec-18

Page 591
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Bd. Res. No. 22 dtd.


1984 PATRICIO CRUZ ABAO Bd. Res. No. 122 dtd. Dec 26, 2011 31-Dec-14 Feb. 2, 2015 2-Feb-15 31-Dec-17

Br. Res. No. 32 dtd. Feb.


6047 PATRICK DAVE DESALISA PERALTA 9, 2016 9-Feb-16 31-Dec-18

Br. Res. No. 129 dtd.


6188 PATRICK ERMITANIO RUFO June 7, 2016 7-Jun-16 31-Dec-18

Br. Res. No.__ dtd. April


6917 PATRICK HERMOSILLA PAREDES 10, 2017 10-Apr-17 30-Dec-20

Bd. Res. No. 72 dtd. June


2295 PATRICK REYES HABLA Bd. Res. No. 43 dtd. May 31, 2006 31-Dec-08 5,2012 5-Jun-12 31-Dec-14

1062 PATROCINIA R. YU Bd. Res. No. 37 dtd. Mar. 18, 2005 31-Dec-07

Bd. Res. No. 177 dtd.


0577 PATROCINIO C. MANAOIS Bd. Res. No. 190 dtd. Oct. 24, 2012 31-Dec-15 Oct. 13, 2015 1-Jan-16 31-Dec-18

Bd. Res. No. 63 dtd. Dec.


1639 PATROCINIO G. PUDADERA, JR. Bd. Res. No. 77 dtd. Oct. 7, 2011 31-Dec-14 29, 2014 1-Jan-15 31-Dec-17

Page 592
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Br. Res. No.__ dtd. April


6876 PATROCINIO LABBAO ABAD JR. 10, 2017 10-Apr-17 20-Feb-20

Br. Res. No. 113 dtd. Apr.


6150 PAUL ANGELO REFUGIO LIBUNAO 19, 2016 19-Apr-16 31-Dec-18

Br. Res. No. 193 dtd.


5972 PAUL ANTHONY DELA FUENTE DE JESUS November 2, 2015 2-Nov-15 31-Dec-17

Br. Res. No.__ dtd. April


5973 PAUL DAYOC ESTAERO 10, 2017 10-Apr-17 4-Jun-20

Bd. Res. No. 95 dtd. April


1793 PAUL EJES NECESARIO Bd. Res. No. 153 dtd. Sept. 9, 2013 31-Dec-15 12, 2016 12-Apr-16 31-Dec-18

Bd. Res. No. 09 dtd. Feb.


5079 PAUL JOHN DAQUEL BANUA Bd. Res. No. 77 dtd. June 21, 2012 31-Dec-14 2, 2015 2-Feb-15 31-Dec-17

Bd. Res. No. 78 dtd.


1348 PAUL NICOMEDES LOPEZ ROLDAN Bd. Res. No. 318 dtd. Dec. 27, 2013 31-Dec-16 March 10, 2017 10-Mar-17 15-Sep-20

Br. Res. No.__ dtd. April


1349 PAUL NIO WEE LAGTO 10, 2017 10-Apr-17 14-Mar-20

Page 593
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Bd Res. No. 272 dtd.


3407 PAUL RIOTOTAR TAMAYO, JR. Bd Res. No. 12 dtd. Jan. 8, 2013 31-Dec-15 December 28, 2015 1-Jan-16 31-Dec-18

Br. Res. No.__ dtd. April


3408 PAUL ROY JIMENEZ GUEVARRA 10, 2017 10-Apr-17 22-Dec-20

Br. Res. No. 72 dtd. Mar.


6104 PAULINA DUMALAY BUENAVENTURA 28, 2016 28-Mar-16 31-Dec-18

Bd. Res. No. 139 dtd.


4150 PAULINA O. LLEGO July 18, 2008 18-Jul-08 31-Dec-10

Bd. Res. No. 166 dtd. Sept. 27, Bd. Res. No. 434 dtd.
0453 PAULINE GRACE TANSIONGCO BUOL 2013 31-Dec-16 Dec. 14, 2016 1-Jan-17 31-Dec-19

Br. Res. No. 138 dtd.


6756 PAULINE MAE SIKAT PINEDA March 28, 2017 28-Mar-17 3-May-20

Br. Res. No. 73 dtd.


6698 PAULINE MARGARET LLOVIDO CARTAO March 10, 2017 10-Mar-17 10-Feb-20

Bd. Res. No. 129 dtd. August 28, Bd. Res. No. 206 dtd.
5330 PAULINETTE TIONG MADURAMENTE 2013 31-Dec-15 November 2, 2015 1-Jan-16 31-Dec-18

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0981 PAULINO F. NOTARIO Bd. Res. No. 29 dtd. Feb. 18, 2005 31-Dec-07

Bd. Res. No. 137 dtd.


3998 PAULINO S. PEDRONIO III Bd. Res. No. 90 dtd. April 17, 2008 31-Dec-10 Sept. 25, 2012 25-Sep-12 31-Dec-14

Bd. Res. No. 326 dtd.


5479 PAULITA C. BALITA Dec. 27, 2013 27-Dec-13 31-Dec-15

Bd. Res. No. 148 dtd.


4655 PAUSTO ESCOBER MARCELINO December 21, 2009 21-Dec-09 31-Dec-11

1710 PAYABYAB, DAET, GABRIEL & CO. Bd. Res. No. 109 dtd. Oct. 26, 2005 31-Dec-07

Bd. Res. No. dtd. May


3745 PAZ ABAYAN TY Bd. Res. No. 270 dtd. Dec. 18, 2013 31-Dec-16 12, 2017 12-May-17 13-Aug-20

Bd. Res. No. 18 dtd


2331 PAZ AND PAZ Bd. Res. No. 31 dtd Jan. 23, 2013 31-Dec-15 February 9, 2016 9-Feb-16 31-Dec-18

Br. Res. No.__ dtd. April


2332 PAZ B. BARTOLATA-REQUEJO 10, 2017 10-Apr-17 1-Jul-20

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Bd Res. No. 22 dtd.


2846 PAZ D. FAUSTINO Bd Res. No. 52 dtd. Mar. 23, 2010 31-Dec-12 December 19, 2014 29-Dec-14 31-Dec-16

Br. Res. No. 121 dtd.


6162 PAZ V. LAURELES May 17, 2016 17-May-16 31-Dec-18

Br. Res. No. 431 dtd.


6525 PECOS DAWIS NALBOG December 14, 2016 14-Dec-16 31-Dec-18

Br. Res. No.__ dtd. April


6944 PEDILITO LAOJAN ALBIOS 10, 2017 10-Apr-17 27-Jan-20

1085 PEDRITO M. JUMAMOY Bd. Res. No. 38 dtd. Mar. 18, 2005 31-Dec-07

Bd. Res. No. 10 dtd. Feb.


4030 PEDRO E. LAO Bd. Res. No. 98 dtd. May 12, 2008 31-Dec-10 25, 2011 25-Feb-11 31-Dec-13

Bd. Res. No. 213 dtd. November 14, Bd. Res. No. 09 dtd. Feb.
0310 PEDRO ELLAO MENDOZA 2012 31-Dec-15 9, 2016 9-Feb-16 31-Dec-18

Bd. Res. No. dtd. May


1573 PEDRO ENCORPORADO AMANDORON Bd. Res. No. 346 dtd. Dec. 27, 2013 31-Dec-16 12, 2017 12-May-17 23-Feb-20

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Br. Res. No. 22 dtd.


6607 PEDRO FLORES GUEVARRA January 18, 2017 18-Jan-17 31-Dec-19

Bd. Res. No. 21 dtd. July 05,


0113 PEDRO G. GAPAY 2001 31-Dec-03

Bd. Res. No. 45 dtd. Feb.


4286 PEDRO JORNALES HABANA Bd. Res. No. 312 dtd. Dec. 27, 2013 31-Dec-16 9, 2017 9-Feb-17 9-Sep-20

Bd Res. No. 06 dtd. Jan.


3083 PEDRO L. ROMULO Bd Res. No. 92 dtd. Sept. 11, 2007 31-Dec-09 27, 2010 27-Jan-10 31-Dec-12

Bd. Res. No. 08 dtd.


0294 PEDRO N. SUSON Bd. Res. No. 84 dtd. Oct. 11, 2011 31-Dec-13 August 13, 2014 13-Aug-14 31-Dec-16

Bd. Res. No. dtd. May 12,


3836 PEDRO NACPIL GONZALES Bd. Res. No. 34 dtd. Feb. 29, 2012 31-Dec-14 2017 12-May-17 29-Mar-20

Bd. Res. No. 34 dtd.


2553 PEDRO NEQUINTO FANDIOLA Bd. Res. No. 104 dtd. Oct. 21, 2011 31-Dec-14 December 19, 2014 1-Jan-15 31-Dec-17

Bd. Res. No. 125 dtd. Sept. 19, Bd. Res. No. 220 dtd.
0607 PEDRO PEA GUERRERO 2012 31-Dec-15 Dec. 1, 2015 1-Jan-16 31-Dec-18

Page 597
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0026 PEDRO R. CORONEL Bd. Res. No. 18 dtd. June 15, 2001 31-Dec-03

Bd. Res. No. 41 dtd. Feb.


0767 PEDRO RIVAS MANAYON, JR. Bd. Res. No. 230 dtd. Oct. 29, 2013 31-Dec-16 9, 2017 9-Feb-17 18-Dec-20

Bd Res. No. 105 dtd.


3168 PEDRO S. A. GALANG Sept. 14, 2007 14-Sep-07 31-Dec-09

Bd Res. No. 10 dtd. Jan.


3665 PEDRO S. PANUGAO 9, 2008 9-Jan-08 31-Dec-10

Bd. Res. No. 190 dtd.


2371 PELAGIA A. BELTRAN Bd. Res. No. 184 dtd. Oct. 22, 2012 31-Dec-15 Oct. 14, 2015 1-Jan-16 31-Dec-18
Cancelled- New
partnership under Board
Bd. Res. No. 43 dtd. Resolution No. 42
2210 PELAYO TEODORO SANTAMARIA & CO. Bd. Res. No. 171 dtd. Oct. 30, 2008 31-Dec-11 March 28, 2012 28-Mar-12 31-Dec-14 Teodoro Santamaria

Bd. Res. No. 250 dtd.


5448 PELAYO, YU & CO. Bd. Res. No. 305 dtd. Dec. 27, 2013 31-Dec-15 Dec. 14, 2015 1-Jan-16 31-Dec-18

Bd Res. No. 229 dtd.


2976 PELEGRIA DIONISIO ARCEO Bd Res. No. 49 dtd. Feb. 11, 2013 31-Dec-15 Dec. 1, 2015 1-Jan-16 31-Dec-18

Page 598
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Bd. Res. No. 51 dtd.


0933 PELEJO, PRIELA, ONGKINGCO SITON AND CO. Bd. Res. No. 70 dtd. April 2, 2008 31-Dec-10 March 28, 2011 28-Mar-11 31-Dec-13

0494 PELLEJERA AND TAMAYO Bd. Res. No. 42 dtd. April 16, 2004 31-Dec-06

Bd. Res. No. 17 dtd. Jan.


2637 PENAFRANCIA R. AURELLANO - GUINTU 29, 2007 29-Jan-07 31-Dec-09

0579 PEPE C. GASPAR Bd. Res. No. 49 dtd. June 7, 2004 31-Dec-06

Bd. Res. No. 142 dtd. Sept. 25, Bd. Res. No. 164 dtd.
0609 PEPE LABARRO CAILING 2012 31-Dec-15 Sept. 17, 2015 1-Jan-16 31-Dec-18

Bd. Res. No. 74 dtd. July


2560 PEPITA GUILLANO PUEO Bd. Res. No. 25 dtd. Feb. 20, 2012 31-Dec-14 8, 2015 8-Jul-15 31-Dec-17

Bd. Res. No. 273 dtd.


1178 PEPITO ALFONSO GONZALES Bd. Res. No. 100 dtd. Oct. 19, 2011 31-Dec-13 Dec. 18, 2013 1-Jan-14 31-Dec-16

Bd. Res. No. 123 dtd. August 28, Bd. Res. No. 274 dtd.
4905 PEPITO TIONGCO CHAN 2013 31-Dec-16 Sept. 23, 2016 1-Jan-17 31-Dec-19

Page 599
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Bd. Res. No. 08 dtd. Feb.


3908 PERCIVAL BALAGSO PERALTA Bd. Res. No. 83 dtd. Oct. 11, 2011 31-Dec-13 2, 2015 2-Feb-15 31-Dec-17

Bd. Res. No. 44 dtd.


0285 PERCIVAL C. SALADO Bd. Res. 79 dtd. Nov. 3, 2003 31-Dec-05 Aug. 31, 2007 31-Aug-07 31-Dec-09

Br. Res. No. 138 dtd.


6757 PERCIVAL JOAQUIN ORDEJON March 28, 2017 28-Mar-17 23-Oct-20

0438 PERCIVAL P. SALADO, JR. Bd. Res. No. 27 dtd. Feb. 24, 2004 31-Dec-06

Br. Res. No. dtd. May 12,


439 PERCY C. GARCIA 2017 12-May-17 14-Oct-20

Bd. Res. No. 22 dtd. Mar.


4382 PERCY GRAY BORRAS 4, 2009 4-Mar-09 31-Dec-11

Br. Res. No.__ dtd. April


4383 PEREGRINO BAUTISTA CRUZ 10, 2017 10-Apr-17 2-Jun-20

Bd. Res. No. 10 dtd. Feb.


0222 PEREZ, SESE, VILLA AND CO. Bd. Res. No. 08 dtd. Feb. 8, 2012 31-Dec-14 2, 2015 2-Feb-15 31-Dec-17

Page 600
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Bd Res. No. 08 dtd. August 13, Bd Res. No. 212 dtd.


3189 PERFECTO LORENZO ENRIQUEZ 2014 31-Dec-16 April 20, 2017 20-Apr-17 18-Apr-20

Br. Res. No. 72 dtd. Mar.


6105 PERFECTO S. REAL 28, 2016 28-Mar-16 31-Dec-18

Bd. Res. No. 11 dtd. Jan.


4712 PERFECTO SALUPEN LITAP, JR. Bd. Res. No.48 dtd. Mar. 23, 2010 31-Dec-12 8, 2013 8-Jan-13 31-Dec-15

Bd. Res. No. 103 dtd.


0802 PERFECTO V. IGAYA Bd. Res. No. 111 dtd. Oct. 21, 2004 31-Dec-06 Sept. 14, 2007 14-Sep-07 31-Dec-09

Bd. Res. No. 125 dtd.


4820 PERFIRIA JANET CABANIT MENDOZA October 4, 2010 4-Oct-10 31-Dec-12

Br. Res. No. 193 dtd.


5973 PERJELYN JOY RUIZ GUTIERREZ November 2, 2015 2-Nov-15 31-Dec-17

Bd. Res. No. ____ dtd.


4308 PERLA A. ACOSTA Bd. Res. No. 164 dtd. Oct. 22, 2012 31-Dec-14 April 10, 2017 10-Apr-17 6-Apr-20

Bd. Res. No. ___ dtd.


2208 PERLA B. ELUMBARING-PEREZ Bd. Res. No. 40 drd. Mar 9, 2009 31-Dec-11 April 10, 2017 10-Apr-17 3-Jun-20

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Bd. Res. No. 80 dtd. July


2476 PERLA CALILUNG DIZON Bd. Res. No. 22 dtd. Feb. 20, 2012 31-Dec-14 8, 2015 8-Jul-15 31-Dec-17

Bd. Res. No. 62 dtd. April


4508 PERLA L. GONZALES 17, 2009 17-Apr-09 31-Dec-11

Br. Res. No. 175 dtd.


5960 PERLA M. SALVIEJO October 13, 2015 13-Oct-15 31-Dec-17

Bd. Res. No. 64 dtd.


0327 PERLITA M. SANCHEZ-JONGKO Bd. Res. 01 dtd. Feb. 9, 2004 31-Dec-06 Sept. 6, 2007 6-Sep-07 31-Dec-09

1285 PERLITA S. ABELA Bd. Res. No. 51 dtd. Apr. 12, 2005 31-Dec-07

Bd. Res. No. 40 dtd.


1019 PERPETUA M. RAMOS - CEZAR Bd. Res. No. 142 dtd. July 18, 2008 31-Dec-10 March 28, 2011 28-Mar-11 31-Dec-13

Br. Res. No. dtd. May 12,


1020 PET ROSELLE YU PIA 2017 12-May-17 4-Sep-20

2007 PETER C. RAPADA Bd. Res. No. 19 dtd. April 18, 2006 31-Dec-08

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Br. Res. No.__ dtd. April


2008 PETER C. ROSARIO 10, 2017 10-Apr-17 21-Apr-20

Bd. Res. No. 130 dtd. August 28, Bd. Res. No. 163 dtd.
5332 PETER OQUENDO TULIO 2013 31-Dec-15 Sept. 17, 2015 1-Jan-16 31-Dec-18

Bd. Res. No. 417 dtd.


4215 PETER TAN ESTENAR Bd. Res. No. 188 dtd. Oct. 29, 2013 31-Dec-16 November 24, 2016 1-Jan-17 31-Dec-19

Bd. Res. No. 134 dtd.


5069 PETERWILLE TAEZA CHUA Bd. Res. No. 74 dtd. June 5, 2012 31-Dec-14 August 11, 2015 11-Aug-15 31-Dec-17

Br. Res. No. 17 dtd.


6588 PETRONA ROBILLOS MELLINA January 18, 2017 18-Jan-17 31-Dec-19

Br. Res. No. dtd. May 12,


6589 PHIA NHELL LUANGRUNGRUANG GAOAT 2017 12-May-17 18-Jan-20

Br. Res. No.__ dtd. April


6974 PHIL P. SOLON 10, 2017 10-Apr-17 16-Aug-20

PHILIP B. SANTOS & CO. (FORMERLY: PETRONILO S. Bd. Res. No. 04 dtd. Jan.
0282 SANTOS & CO./ P. SANTOS & CO.) Bd. Res. No. 21 dtd. Feb. 20, 2012 31-Dec-14 26, 2015 26-Jan-15 31-Dec-17

Page 603
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Bd. Res. No. 77 dtd. Mar.


2444 PHILIP C. VELASCO Bd. Res. No. 03 dtd. Jan. 31, 2012 31-Dec-14 28, 2016 28-Mar-16 31-Dec-18

Bd. Res. No. 78 dtd. July


2273 PHILIP JOHN ENRICO LIWANAG GONZALES Bd. Res. No. 42 dtd. May 30, 2006 31-Dec-08 8, 2015 8-Jul-15 31-Dec-17

1684 PHILIP M. ANYAYAHAN Bd. Res. No. 96 dtd. Sept 21, 2005 31-Dec-07

Bd. Res. No. 94 dtd. August 13, Bd. Res. No. 50 dtd.Dec.
5099 PHILIP MALLILLIN VERDILLO 2012 31-Dec-14 29, 2014 1-Jan-15 31-Dec-17

Br. Res. No. 243 dtd.


6001 PHILIP MAMUCOD BONDOC December 4, 2015 4-Dec-15 31-Dec-17

Br. Res. No.__ dtd. April


6970 PHILIP ROY GO YAP 10, 2017 10-Apr-17 26-May-20

Bd. Res. No. 37 dtd. Dec.


0263 PHOEBE P. MONTEFALCON Bd. Res. No. 105 dtd. Oct. 21, 2011 31-Dec-14 19, 2014 1-Jan-15 31-Dec-17

Br. Res. No.__ dtd. April


6929 PILAR GOYAGOY CABAUATAN 10, 2017 10-Apr-17 2-Apr-20

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Bd Res. No. 95 dtd. Sept.


3107 PILAR I. VELASCO 11, 2007 11-Sep-07 31-Dec-09

Bd. Res. No. 02 dtd. February 4,


0223 PILAR TORRES-BANAAG 2003 31-Dec-05

Bd. Res. No. 35 dtd.


5157 PIO BONIFACIO CALUMPANG, JR. Bd. Res. No. 151 dtd. Oct. 22, 2012 31-Dec-14 December 19, 2014 1-Jan-15 31-Dec-17

Bd Res. No. 90 dtd. Mar.


0328 PIO DAYADAY DAGOOC Bd. Res. No. 174 dtd. Oct. 22, 2012 31-Dec-15 31, 2016 31-Mar-16 31-Dec-18

Br. Res. No. 161 dtd.


5942 PIO S. KAIMO, JR. September 17, 2015 17-Sep-15 31-Dec-17

Bd. Res. No. dtd. May


1698 PLACIDA M. ORLINA Bd. Res. No. 344 dtd. Dec. 27, 2013 31-Dec-16 12, 2017 12-May-17 16-Sep-20

1818 PLACIDO E. MUOZ Bd. Res. No. 127 dtd. Dec. 28, 2005 31-Dec-07

0578 PLACIDO R. ALCOMENDRAS, JR. Bd. Res. No. 49 dtd. June 7, 2004 31-Dec-06

Page 605
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Br. Res. No. dtd. May 12,


579 PLENA TSARINA DE BAUTISTA 2017 12-May-17 25-Jul-20

Br. Res. No. 82 dtd.


6723 PLINIA BRABANTE MANUGAS March 10, 2017 10-Mar-17 17-Aug-20

Bd. Res. No. 301 dtd. Dec. 27, Bd. Res. No. 13 dtd.
0332 PO, LAO, MARQUEZ, BENEDICTOS & CO. 2013 31-Dec-16 Jan. 18, 2017 18-Jan-17 31-Dec-19

POCULAN, AGUILAR, TINDOY, HECHANOVA Bd. Res. No. 122 dtd.


4523 (PATH) & CO. Bd. Res. No. 35 dtd. Feb. 29, 2012 31-Dec-14 July 31, 2015 31-Jul-15 31-Dec-17

Bd. Res. No. 49 dtd. Jan.


0961 POLICARPIO C. TOLENTINO Bd. Res. No. 28 dtd. Feb. 18, 2005 31-Dec-07 28, 2008 28-Jan-08 31-Dec-10

Bd. Res. No. 08 dtd.


1369 POLICARPIO CANLAS PAMINTUAN, JR. Bd. Res. No. 132 dtd. Dec. 2, 2010 31-Dec-10 August 13, 2014 13-Aug-14 31-Dec-16

Bd. Res. No. 33 dtd. Dec.


5591 POMPEYO ESTRADA REQUINTA, JR. 19, 2014 19-Dec-14 31-Dec-16

Bd. Res. No. 206 dtd.


4357 POMPEYO FELIPE REQUINTA Bd. Res. No. 63 dtd. March 6, 2013 31-Dec-15 August 12, 2016 12-Aug-16 31-Dec-18

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2090 POMPOSA DEBORAH C. ANDRES Bd. Res. No. 26 dtd. April 18, 2006 31-Dec-08

Bd. Res. No. 178 dtd.


5374 PONCIANO EDAL ADAG, JR. Oct. 29, 2013 29-Oct-13 31-Dec-15

Bd. Res. No. 210 dtd.


4007 PORTHIA PISANO BULANHAGUI Bd. Res. No. 91 dtd. April 17, 2008 31-Dec-10 November 12, 2012 12-Nov-12 31-Dec-14

Bd. Res. No. ____ dtd.


1553 POY FON (BENSON NG) T. NG Bd. Res. No. 265 dtd. Dec. 9, 2013 31-Dec-16 April 10, 2017 10-Apr-17 17-Feb-20

Br. Res. No. 14 dtd.


6559 PRADIL CABRAL MAGNAYE DIMATATAC AND CO. January 18, 2017 18-Jan-17 31-Dec-19

Bd Res. No. 189 dtd.


3587 PRAXIDES H. RAYTAN Nov. 8, 2007 8-Nov-07 31-Dec-09

Br. Res. No. 74 dtd.


6708 PRECELYN TURINGAN MOLINA March 10, 2017 10-Mar-17 29-Sep-20

Bd. Res. No. 63 dtd. Dec.


2135 PRECILLA NABO GONZAGA Bd. Res. No. 164 dtd. Oct. 22, 2012 31-Dec-14 29, 2014 1-Jan-15 31-Dec-17

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Bd. Res. No. 52 dtd.Feb.


3852 PRECILLA P. BAADERA 01, 2008 1-Feb-08 31-Dec-10

1753 PRECIOSA V. CUNANAN Bd. Res. No. 114 dtd. Nov. 8, 2005 31-Dec-07

Bd. Res. No. 354 dtd.


5592 PRECIOUS JUNIO ABUEL Bd. Res. No. 33 dtd. Dec. 19, 2014 31-Dec-16 November 3, 2016 1-Jan-17 31-Dec-19

Br. Res. No. 17 dtd.


6589 PRESCILA Y. NEPOMUCENO January 18, 2017 18-Jan-17 31-Dec-19

Br. Res. No.__ dtd. April


6899 PRESENTACION E.S. NUEZ 10, 2017 10-Apr-17 21-Nov-20

Bd. Res. No. 271 dtd.


1123 PRESTON V. BARBASA Bd. Res. No. 123 dtd. Sept. 6, 2010 31-Dec-13 Dec. 18, 2013 1-Jan-14 31-Dec-16

0663 PRIMA B. GARCIA Bd. Res. No. 52 dtd. June 9, 2004 31-Dec-06

Bd. Res. No. 163 dtd.


4710 PRIMA ENARIO CANTIL Bd. Res. No. 162 dtd. Oct. 22, 2012 31-Dec-15 Sept. 17, 2015 1-Jan-16 31-Dec-18

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Br. Res. No. dtd. May 12,


4711 PRIMA MAALA DAVID 2017 12-May-17 10-May-20

Bd. Res. No. 78 dtd. October 25, Bd. Res. No. 68 dtd. May
0204 PRIMITIVA B. PASCUAL 2002 31-Dec-04 5, 2009 5-May-09 31-Dec-11

Bd. Res. No. 47 dtd.


2554 PRIMITIVO GARCIA GALANG Bd. Res. No. 04 dtd. Feb. 8, 2012 31-Dec-14 March 12, 2015 12-Mar-15 31-Dec-17

Bd. Res. No. 34 dtd.


1619 PRIMO GASMIN BELTRAN Bd. Res. No. 173 dtd. Oct. 22, 2012 31-Dec-14 March 3, 2015 3-Mar-15 31-Dec-17

Br. Res. No.__ dtd. April


6896 PRINCESS MARCHY MELCHOR PANLILIO 10, 2017 10-Apr-17 28-Mar-20

Bd. Res. No. 38 dtd. Feb.


2274 PRISCILA DIMALIBOT CHUA Bd. Res. No. 88 dtd. Oct. 11, 2011 31-Dec-14 11, 2016 11-Feb-16 31-Dec-18

Bd. Res. No. 08 dtd. Jan.


4600 PRISCILA M. GUEVARA Bd. Res. No. 98 dtd. Sept. 22, 2009 31-Dec-11 18, 2017 18-Jan-17 31-Dec-19

Bd. Res. No. 176 dtd.


0608 PRISCILA P. VALEROSO-GERVACIO Bd. Res. No. 50 dtd. June 7, 2004 31-Dec-06 Nov. 6, 2007 6-Nov-07 31-Dec-09

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Br. Res. No. 36 dtd. Feb.


6068 PRISCILA QUINTELA ARPILLEDA 9, 2016 9-Feb-16 31-Dec-18

0610 PRISCILA S. ZARSUELO Bd. Res. No. 50 dtd. June 7, 2004 31-Dec-06

Bd. Res. No. 08 dtd. August 13, Bd. Res. No. 67 dtd.
0580 PRISCILLA AQUINO SISON 2014 31-Dec-16 March 8, 2017 8-Mar-17 4-Mar-20

Bd. Res. No. dtd. May


0746 PRISCILLA BARTOLAZO CANICOSA Bd. Res. No. 231 dtd. Oct. 29, 2013 31-Dec-16 12, 2017 12-May-17 17-Jan-20

Bd Res. No. 104 dtd.


3158 PRISCILLA D. PALER Sept. 14, 2007 14-Sep-07 31-Dec-09

Bd. Res. No. 171 dtd.


3988 PRISCILLA S. DIZON Bd. Res. No. 321 dtd. Dec. 27, 2013 31-Dec-16 April 7, 2017 7-Apr-17 25-Apr-20

Bd. Res. No. 49 dtd. August 27,


0264 PROCESA CAPINA-MAMBURAM 2003 31-Dec-05

Bd. Res. No. 50 dtd. April 12, Bd. Res. No. 177 dtd.
0112 PROCESO E. PAG-ONG 2005 31-Dec-07 Oct. 30, 2008 30-Oct-08 31-Dec-10

Page 610
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Br. Res. No.__ dtd. April


113 PROSERFINA B. SUGATAN 10, 2017 10-Apr-17 1-Nov-20

Bd Res. No. 121 dtd.


3229 PRYDIX E. DIZON Sept. 14, 2007 14-Sep-07 31-Dec-09
Registration of
Additional Partner:
Bd. Res. No. 201 dtd. Oct. 24, Bd. Res. No. 296 dtd. Anthony Leron Ng as
0002 PUNONGBAYAN & ARAULLO 2012 31-Dec-15 Dec. 29, 2015 1-Jan-16 31-Dec-18 per Board Resolution

Bd. Res. No. 09 dtd. Feb.


5321 PURA MATABANG PARAYNO Bd. Res. No. 114 dtd. June 4, 2013 31-Dec-15 9, 2016 9-Feb-16 31-Dec-18

Bd. Res. No. 326 dtd.


5480 PURABELLA REYES AGRON Dec. 27, 2013 27-Dec-13 31-Dec-15

0733 PURIFICACION A. DY Bd. Res. No. 76 dtd. Sept 15, 2004 31-Dec-06

Bd Res. No. 118 dtd.


3219 PURIFICACION C. ANDRADA Sept. 14, 2007 14-Sep-07 31-Dec-09

Bd. Res. No. 22 dtd.


1868 PURIFICACION PAGUINTO FLORES Bd. Res. No. 110 dtd. Nov 10, 2011 31-Dec-14 December 19, 2014 1-Jan-15 31-Dec-17

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0982 PURITA A. FAJILAN Bd. Res. No. 29 dtd. Feb. 18, 2005 31-Dec-07

Bd. Res. No. ____ dtd.


2555 PURITA ALAURIN LIAN Bd. Res. No. 27 dtd. Jan. 23, 2013 31-Dec-15 April 10, 2017 10-Apr-17 30-May-20

Bd. Res. No. 163 dtd.


1304 PURITA ARCA QUINTOS Bd. Res. No. 122 dtd. Sept. 6, 2010 31-Dec-13 Sept. 27, 2013 1-Jan-14 31-Dec-16

1538 PURUGGANAN & ASSOCIATES Bd. Res. No. 83 dtd. July 5, 2005 31-Dec-07

Br. Res. No.__ dtd. April


1539 QUEENIE FAYE DE GUZMAN ABUEL 10, 2017 10-Apr-17 5-Apr-20

Bd. Res. No. 45 dtd. March 28, Bd. Res. No. 05 dtd.
4293 QUEVEDO, HILOTINA & CO. 2011 31-Dec-13 August 13, 2014 13-Aug-14 31-Dec-16

Bd. Res. No. 105 dtd.


0674 QUEZADA, ADORA & CO. Bd. Res. No. 202 dtd. Oct. 29, 2012 31-Dec-15 Apr. 12, 2016 12-Apr-16 31-Dec-18

Bd. Res. No. 95 dtd. Apr.


1592 QUIANIA GENOGUIN TRINIDAD Bd. Res. No. 108 dtd. June 4, 2013 31-Dec-16 12, 2016 1-Jan-17 31-Dec-19

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Bd. Res. No. 36A dtd.


0250 QUILAB, CABILIN BATO & CO. Bd. Res. No. 21 dtd. Feb. 20, 2012 31-Dec-14 March 4, 2015 4-Mar-15 31-Dec-17

Br. Res. No. 255 dtd.


6006 QUINSAY RADAM & CO. December 14, 2015 14-Dec-15 31-Dec-17

0342 QUIRINO B. EROISA Bd. Res. 03 dtd. Feb. 9, 2004 31-Dec-06

Bd. Res. No. 170 dtd. Sept. 27, Bd. Res. No. 05 dtd. Jan.
1121 QUIRINO CHEONG GOTAUCO 2013 31-Dec-16 18, 2017 18-Jan-17 31-Dec-19

Bd. Res. No. dtd. May


1099 QUIRINO L. SULIT Bd. Res. No. 273 dtd. Dec. 18, 2013 3-Dec-16 12, 2017 12-May-17 26-Apr-20

Bd. Res. No. 88 dtd. Oct.


4256 QUIRINO LAO LEE, JR. Bd. Res. No. 163 dtd. Oct. 28, 2008 31-Dec-10 11, 2011 11-Oct-11 31-Dec-13

Bd. Res. No. 09 dtd. Feb.


3846 QUIRINO LIM TEO Bd. Res. No. 04 dtd. Feb. 8, 2011 31-Dec-13 2, 2015 2-Feb-15 31-Dec-17

Bd. Res. No. 348 dtd.


0996 QUIRINO PANTE PERVERA Bd. Res. No. 79 dtd. Oct. 7, 2011 31-Dec-13 Dec. 27, 2013 1-Jan-14 31-Dec-16

Page 613
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Bd. Res. No. 258 dtd.


0544 R L FERAER & ASSOCIATES Bd. Res. No. 258 dtd. Dec. 9, 2013 31-Dec-16 April 10, 2017 10-Apr-17 28-Dec-20

Bd. Res. No. 105 dtd.


0132 R. R. TAN & ASSOCIATES Bd. Res. No. 163 dtd. Oct. 22, 2012 31-Dec-15 July 14, 2015 1-Jan-16 31-Dec-18
Additional Partner:
Glenn Jordan Magcaling
Bd. Res. No. 247 dtd. December Bd. Res. No. 259 dtd. under board Resolution
0300 R. S. BERNALDO & ASSOCIATES 28, 2012 31-Dec-15 December 14, 2015 1-Jan-16 31-Dec-18 No. 169 dtd april 7, 2017
Mr. Romeo Encontro
Bd. Res. No. 73 dtd. Nov. executed affidavit of
Bd. Res. No. 35 dtd. Mar. 18, 2005 3, 2006 ( For dissolution filed with
1030 R. V. ENCONTRO AND COMPANY (as sole practitioner) 31-Dec-07 Partnerships) 3-Nov-06 31-Dec-08 SEC. Accredited as

0037 R.F. MIRAVITE & COMPANY Bd. Res. No. 18 dtd. June 15, 2001 31-Dec-03
Additional Partners:
Leandro Ben Molina
R.G. MANABAT & CO. (Formerly: MANABAT SANAGUSTIN & Bd. Res. No. 83 dtd. Robediso under Bd.
0003 CO.) Bd. Res. No. 236 dtd. Oct. 29, 2013 31-Dec-16 March 10, 2017 10-Mar-17 15-Mar-20 Res. 85 dtd: March 10,

Bd. Res. No. 3689 dtd.


4143 RAAMA DUNGOG JUNTILLA Bd. Res. No. 109 dtd. June 4, 2013 31-Dec-16 November 17, 2016 1-Jan-17 31-Dec-19

Bd. Res. No. 09 dtd. Jan.


4247 RABBONI SENO TALABA Bd. Res. No. 300 dtd. Dec. 27, 2013 31-Dec-16 18, 2017 18-Jan-17 31-Dec-19

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Br. Res. No. 17 dtd.


6590 RACHEL ANN SAGUN FORTIN January 18, 2017 18-Jan-17 31-Dec-19

Bd. Res. No. 99 dtd. August 13, Bd. Res. No. 46 dtd. Dec.
5110 RACHEL ARICAYA PALMA 2012 31-Dec-14 29, 2014 1-Jan-15 31-Dec-17

Bd Res. No. 64 dtd. July


3084 RACHEL DEL ROSARIO DIZON Bd Res. No. 49 dtd. March 28, 2012 31-Dec-14 8, 2015 8-Jul-15 31-Dec-17

Br. Res. No. 125 dtd.


6736 RACHEL FALOLO FAGYAN March 17, 2017 17-Mar-17 31-Mar-20

Bd. Res. No. 235 dtd.


5326 RACHEL ROSETTE ESTUART SILVA Bd. Res. No. 115 dtd. June 4, 2013 31-Dec-15 Dec. 4, 2015 1-Jan-16 31-Dec-18

Bd. Res. No. 63 dtd. Dec.


0714 RACHEL S. VILLANUEVA-GO Bd. Res. No. 27 dtd. Feb. 20, 2012 31-Dec-14 29, 2014 1-Jan-15 31-Dec-17

Bd Res. No. 124 dtd. August 28, Bd Res. No. 144 dtd.
3051 RACHEL TABAL ALZO 2013 31-Dec-15 August 17, 2015 1-Jan-16 31-Dec-18

Br. Res. No. 49 dtd. Feb.


6631 RACHEL TOJINO DELOS REYES 9, 2017 9-Feb-17 6-May-20

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Bd. Res. No. 52 dtd. Mar.


0467 RACHEL U. SICAT-SANTIAGO Bd. Res. No. 38 dtd. April 14, 2004 31-Dec-06 23, 2010 23-Mar-10 31-Dec-12

1735 RACHEL VILLEGAS - YAP Bd. Res. No. 111 dtd. Nov. 3, 2005 31-Dec-07

Bd. Res. No. 73 dtd. July


5017 RACHELLE CATACUTAN TONGOL Bd. Res. No. 19 dtd. Feb. 20, 2012 31-Dec-14 8, 2015 8-Jul-15 31-Dec-17

Bd. Res. No. 03 dtd. February 8, Bd. Res. No. 81 dtd.


4859 RACHELLE M. IGNACIO 2011 31-Dec-13 March 10, 2017 10-Mar-17 3-Jan-20

Br. Res. No. dtd. May 12,


4860 RACHELLE MAE MORRE LAGUNA 2017 12-May-17 27-Apr-20

Br. Res. No.__ dtd. April


6842 RACHELLE R. DIMAGMALIW 10, 2017 10-Apr-17 29-Jul-20

Bd Res. No. 233 dtd. December 28, Bd Res. No. 270 dtd.
3044 RACQUEL L. JACOBE 2012 31-Dec-15 December 28, 2015 1-Jan-16 31-Dec-18

Bd. Res. No. 171 dtd.


5572 RADEN TABUR TEJADA Bd. Res. No. 25 dtd. Dec. 19, 2014 31-Dec-16 April 7, 2017 7-Apr-17 22-Aug-20

Page 616
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Bd. Res. No. 277 dtd.


5422 RAELYN TALIDONG TALIDONG Dec. 18, 2013 18-Dec-13 31-Dec-15

Br. Res. No. 129 dtd.


5900 RAFAEL CRISOSTOMO MATEO August 11, 2015 11-Aug-15 31-Dec-17

Br. Res. No. 71 dtd.


6681 RAFAEL ESMAO BALTAZAR, JR. March 10, 2017 10-Mar-17 29-May-20

Bd. Res. No. 22 dtd. Feb.


2252 RAFAEL MOJICA DE JESUS, JR. Bd. Res. No. 24 dtd. Feb. 20, 2012 31-Dec-14 2, 2015 2-Feb-15 31-Dec-17

Bd. Res. No. 417 dtd.


3771 RAFAEL SAMAR GONZALES Bd. Res. No. 36 dtd. Jan. 28, 2008 31-Dec-10 November 24, 2016 24-Nov-16 31-Dec-18

0673 RAFAEL, RAFAEL & ASSOCIATES Bd. Res. No. 53 dtd. June 9, 2004 31-Dec-06

0582 RAFAELA T. DE LA CRUZ Bd. Res. No. 49 dtd. June 7, 2004 31-Dec-06

2415 RAFAELA TARUC - ESCUADRO Bd. Res. No. 62 dtd. Sept. 12, 2006 31-Dec-08

Page 617
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
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PREVIOUS ACCREDITATION APPROVAL
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NO. PARTNERSHIPS DATE DATE (BR NO. / DATE) From To

Bd. Res. No. 228 dtd. December 28, Bd. Res. No. 228 dtd.
3025 RAFAELITO CATIIS SOLANGON 2012 31-Dec-15 December 1, 2015 1-Jan-16 31-Dec-18

Bd. Res. No. 08 dtd.


0947 RAFAELITO M. SOLIZA Bd. Res. No. 27 dtd. Feb. 18, 2005 31-Dec-07 Feb. 2, 2015 02-Feb-15 31-Dec-17

Br. Res. No. 187 dtd. July


6242 RAINALDA ROXAS MANALANG 7, 2016 7-Jul-16 31-Dec-18

Br. Res. No.__ dtd. April


6243 RAINELDA EVANGELISTA ECO 10, 2017 10-Apr-17 10-Aug-20

Br. Res. No. 152 dtd. July


6207 RAISSA JISELLE CABALLERO DAZO 4, 2016 4-Jul-16 31-Dec-18

Bd. Res. No. 432 dtd.


5550 RAIZZA ARIZALA HOSTALERO Bd. Res. No. 23 dtd. Dec. 19, 2014 31-Dec-16 Dec. 14, 2016 1-Jan-17 31-Dec-19

Bd. Res. No. 58 dtd. April


1966 RAJESH MICHAEL J. CORDOVA Bd. Res. No. 15 dtd. Mar. 3, 2006 31-Dec-08 17, 2009 17-Apr-09 31-Dec-11

Bd. Res. No. 17 dtd. Feb.


5008 RAJEWEN C. ZABALA 20, 2012 20-Feb-12 31-Dec-14

Page 618
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
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PREVIOUS ACCREDITATION APPROVAL
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NO. PARTNERSHIPS DATE DATE (BR NO. / DATE) From To

Bd. Res. No. 184 dtd.


5389 RALLEN FAUSTINO GATDULA Bd. Res. No. 183 dtd. Oct. 29, 2013 31-Dec-15 Oct. 14, 2015 1-Jan-16 31-Dec-18

Br. Res. No. 84 dtd. July


5739 RALPH ANGELO KING RACELIS 8, 2015 8-Jul-15 31-Dec-17

Bd. Res. No. 40(A) dtd.


4629 RAM FLORES CAPAHI Bd. Res. No. 24 dtd. Feb. 20, 2012 31-Dec-14 March 4, 2015 4-Mar-15 31-Dec-17

Bd. Res. No. 05 dtd. Jan.


5040 RAMCHELO CELESTE CUETO Bd. Res. No. 38 dtd. Feb. 29, 2012 31-Dec-14 26, 2015 26-Jan-15 31-Dec-17

Bd. Res. No. 202 dtd.


3413 RAMEL CUBILO GOLES Bd. Res. No. 175 dtd. Oct. 22, 2012 31-Dec-15 November 2, 2015 1-Jan-16 31-Dec-18

Bd. Res. No. 160 dtd.


4738 RAMER BUENAVENTURA INDINO Bd. Res. No.63 dtd. Mar. 26, 2010 31-Dec-12 Oct. 22, 2012 1-Jan-13 31-Dec-15

Br. Res. No. 108 dtd. Apr.


6144 RAMIE KRISTINA FACUNDO BUYSER 12, 2016 12-Apr-16 31-Dec-18

Br. Res. No. 425 dtd.


6428 RAMIEL BERSANO COSCOS November 29, 2016 29-Nov-16 31-Dec-18

Page 619
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
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PREVIOUS ACCREDITATION APPROVAL
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NO. PARTNERSHIPS DATE DATE (BR NO. / DATE) From To

Bd. Res. No. 131 dtd. August 28, Bd. Res. No. 112 dtd.
5335 RAMIL B. DE LOS REYES 2013 31-Dec-15 Apr. 19, 2016 19-Apr-16 31-Dec-18

Br. Res. No. 82 dtd. Mar.


6122 RAMIL TRIVINO TATLONGHARI 31, 2016 31-Mar-16 31-Dec-18

Bd. Res. No. 62 dtd. April


4509 RAMIL V. GONZALES 17, 2009 17-Apr-09 31-Dec-11

Bd. Res. No. 43 dtd. March 28, Bd. Res. No. 74 dtd. July
1877 RAMIR CATANDUANES ALINDOGAN 2012 31-Dec-14 8, 2015 8-Jul-15 31-Dec-17

Br. Res. No. 32 dtd. Feb.


6048 RAMIRO TORRES GALANTO 9, 2016 9-Feb-16 31-Dec-18

0329 RAMON A. VALLEJERA Bd. Res. 01 dtd. Feb. 9, 2004 31-Dec-06

Bd. Res. No. 288 dtd.


1406 RAMON ALZOLA NAVARRO Bd. Res. No. 60 dtd. April 26, 2011 31-Dec-13 Dec. 23, 2013 1-Jan-14 31-Dec-16

Bd. Res. No. 218 dtd.


0903 RAMON CHUA YAP Bd. Res. No. 195 dtd. Oct. 29, 2013 31-Dec-16 April 20, 2017 20-Apr-17 2-Dec-20

Page 620
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
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PREVIOUS ACCREDITATION APPROVAL
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NO. PARTNERSHIPS DATE DATE (BR NO. / DATE) From To

Bd. Res. No. 05 dtd. Jan


4309 RAMON DIVINAGRACIA DELARIATE, JR. 26, 2009 26-Jan-09 31-Dec-11
Additional Partner:
Lilibeth I. Samonte
Bd. Res. No. 10 dtd. under Board Res. 10
0207 RAMON F. GARCIA & COMPANY Bd. Res. No. 15 dtd. Feb. 20, 2012 31-Dec-14 August 13, 2014 1-Jan-15 31-Dec-17 dated August 13, 2014

Br. Res. No. 83 dtd. Mar.


6132 RAMON FARISCAL CASTROVERDE 31, 2016 31-Mar-16 31-Dec-18

Br. Res. No. 409 dtd.


6504 RAMON FRANCISCO CORREA November 24, 2016 24-Nov-16 31-Dec-18

Br. Res. No. 46 dtd. Feb.


6637 RAMON H. RILLES, JR. 9, 2017 9-Feb-17 26-Aug-20

Bd. Res. No. 19 dtd. Jan.


2652 RAMON L. TORRES 31, 2007 31-Jan-07 31-Dec-09

Br. Res. No. dtd. May 12,


2653 RAMON LLEGUE DEJUCOS, JR. 2017 12-May-17 19-Sep-20

1864 RAMON M. VILLAFLORES Bd. Res. No. 04 dtd. Jan. 24, 2006 31-Dec-08

Page 621
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
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PREVIOUS ACCREDITATION APPROVAL
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Bd. Res. No. 35 dtd. March 28, Bd. Res. No. 08 dtd. Feb.
4897 RAMON M. QUIJANO 2011 31-Dec-13 2, 2015 2-Feb-15 31-Dec-17

Bd Res. No. 234 dtd. December 28, Bd Res. No. 34 dtd. Feb.
3186 RAMON M. RILLES 2012 31-Dec-15 9, 2016 9-Feb-16 31-Dec-18

Bd. Res. No. 77 dtd. Mar.


5308 RAMON MARINO MARTINEZ Bd. Res. No. 92 dtd. April 16, 2013 31-Dec-15 28, 2016 28-Mar-16 31-Dec-18

Bd. Res. No. 166 dtd. Sept. 27, Bd. Res. No. 141 dtd.
4183 RAMON MELVIN ENCISO FULGENTES 2013 31-Dec-16 March 28, 2017 28-Mar-17 26-Nov-20

Bd. Res. No. 213 dtd.


0855 RAMON MONEDERA VELUZ Bd. Res. No. 75 dtd. Oct. 7, 2011 31-Dec-13 Oct. 29, 2013 1-Jan-14 31-Dec-16

2008 RAMON P. TUAZON Bd. Res. No. 19 dtd. April 18, 2006 31-Dec-08

Bd. Res. No. 20 dtd.


2386 RAMON PEAFLOR QUINDOZA Bd. Res. No. 72 dtd. June 5, 2012 31-Dec-14 December 19, 2014 1-Jan-15 31-Dec-17

2484 RAMON S. TAJAN Bd. Res. No. 86 dtd. Nov. 10, 2006 31-Dec-08

Page 622
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
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PREVIOUS ACCREDITATION APPROVAL
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Bd Res. No. 05 dtd. Jan.


3408 RAMON TOGA QUITO Bd Res. No. 51 dtd. Dec. 29, 2014 31-Dec-16 18, 2017 18-Jan-17 31-Dec-19

Br. Res. No.__ dtd. April


3409 RAMONA S. FABUNA 10, 2017 10-Apr-17 16-Sep-20

Bd. Res. No. 163 dtd.


4257 RAMONA V. PICA Oct. 28, 2008 28-Oct-08 31-Dec-10

Bd. Res. No. ____ dtd.


2583 RAMONCITO DIESMOS MACARAIG Bd. Res. No. 81 dtd. July 15, 2009 31-Dec-12 April 10, 2017 10-Apr-17 31-Aug-20

Bd. Res. No. 115 dated Oct. 25,


0175 RAMONITA Z. DE LEON 2004 31-Dec-07

Bd. Res. No. 136 dtd. Sept. 25, Bd. Res. No. 241 dtd.
0468 RAMONITO DAYON PERNATO 2012 31-Dec-15 Dec. 4, 2015 1-Jan-16 31-Dec-18

Br. Res. No. 212 dtd.


5977 RAMOS MENDOZA, J. AND COMPANY December 1, 2015 1-Dec-15 31-Dec-17

Bd. Res. No. 53 dtd. Dec


2120 RAMTEE REBADEO CHUA Bd. Res. No. 121 dtd. Dec 26, 2011 31-Dec-14 29, 2014 1-Jan-15 31-Dec-17

Page 623
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
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PREVIOUS ACCREDITATION APPROVAL
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NO. PARTNERSHIPS DATE DATE (BR NO. / DATE) From To

Bd Res. No. 173 dtd.


2924 RANDY BISA BLANZA Bd Res. No. 64 dtd. Sept. 06, 2007 31-Dec-09 Sept. 21, 2015 21-Sep-15 31-Dec-17

Bd. Res. No. 70 dtd. July


4465 RANDY VILLASISTA ZAMORANOS Bd. Res. No. 122 dtd. Dec 26, 2011 31-Dec-14 8, 2015 8-Jul-15 31-Dec-17

Br. Res. No. 193 dtd.


5974 RANIEL RICO RAMILO November 2, 2015 2-Nov-15 31-Dec-17

Bd. Res. No. 132 dtd.


5361 RANIL DUTOSME MELGO Bd. Res. No. 143 dtd. Sept. 9, 2013 31-Dec-15 August 11, 2015 1-Jan-16 31-Dec-18

Bd Res. No. 87 dtd. April


3528 RAOLA, RATIO AND ASSOCIATES Bd Res. No. 86 dtd. April 14, 2010 31-Dec-12 16, 2013 16-Apr-13 31-Dec-15

1928 RAOSA, ANDRADE, PRIETO & CO. Bd. Res. No. 09 dtd. Jan. 27, 2006 31-Dec-08

Bd Res. No. 219 dtd. December 28, Bd Res. No. 173 dtd.
3300 RAPHAEL CALALANG MIGUEL 2012 31-Dec-15 Sept. 21, 2015 1-Jan-16 31-Dec-18

Br. Res. No. 244 dtd.


6303 RAPHAEL DERAYUNAN KING August 25, 2016 25-Aug-16 31-Dec-18

Page 624
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
IN THE PRACTICE OF PUBLIC ACCOUNTANCY
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PREVIOUS ACCREDITATION APPROVAL
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NO. PARTNERSHIPS DATE DATE (BR NO. / DATE) From To

Br. Res. No. 129 dtd.


6189 RAQUEL A. DE CASTRO June 7, 2016 7-Jun-16 31-Dec-18

Br. Res. No.__ dtd. April


6878 RAQUEL CAPUNITAN NOBLEZA 10, 2017 10-Apr-17 24-Sep-20

Bd. Res. No. 77 dtd.


2626 RAQUEL D. TRANGIA Bd. Res. No. 84 dtd. April 16, 2013 31-Dec-15 Mar. 28, 2016 28-Mar-16 31-Dec-18

Br. Res. No. dtd. May 12,


2627 RAQUEL DE LUNA SARRIA 2017 12-May-17 12-Apr-20

Br. Res. No. 367 dtd.


6405 RAQUEL DELA CRUZ GENUINO November 10, 2016 10-Nov-16 31-Dec-18

0581 RAQUEL F. ESTRELLA Bd. Res. No. 49 dtd. June 7, 2004 31-Dec-06

Bd. Res. No. 262 dtd.


2156 RAQUEL M. GALANZA Bd. Res. No. 95 dtd. April 17, 2013 31-Dec-15 Sept. 23, 2016 23-Sep-16 31-Dec-18

Bd. Res. No. 03 dtd. Jan.


3853 RAQUEL ZAMORA DELA PAZ Bd. Res. No. 267 dtd. Dec. 9, 2013 31-Dec-16 18, 2017 18-Jan-17 31-Dec-19

Page 625
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
IN THE PRACTICE OF PUBLIC ACCOUNTANCY
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PREVIOUS ACCREDITATION APPROVAL
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Bd. Res. No. 28 dtd. Feb.


1736 RAUBEN CALAPARDO GONZAGA Bd. Res. No. 32 dtd. Mar. 6, 2009 31-Dec-11 20, 2012 20-Feb-12 31-Dec-14

Bd. Res. No. 214 dtd.


3746 RAUL ARGULLA DOLIENTE Bd. Res. No. 193 dtd. Oct. 29, 2013 31-Dec-16 April 20, 2017 20-Apr-17 20-Feb-20

Bd. Res. No. 35 dtd. February 11, Bd. Res. No. 144 dtd.
5249 RAUL C. ROQUE 2013 31-Dec-15 August 17, 2015 1-Jan-16 31-Dec-18

Bd. Res. No. 143 dtd. Sept. 25, Bd. Res. No. 203 dtd.
3190 RAUL CABALLERO BUENO 2012 31-Dec-15 November 2, 2015 1-Jan-16 31-Dec-18

Bd. Res. No. 207 dtd.


5386 RAUL CASTELO CALDERON Bd. Res. No. 182 dtd. Oct. 29, 2013 31-Dec-15 November 2, 2015 1-Jan-16 31-Dec-18

Bd Res. No. 46 dtd. Feb.


2748 RAUL CUARTEROS ADDATU Bd Res. No. 68 dtd. March 6, 2013 31-Dec-15 11, 2016 11-Feb-16 31-Dec-18

Bd. Res. No. 94 dtd. June


0808 RAUL E. GOLONG Bd. Res. No. 145 dtd. July 18, 2008 31-Dec-10 8, 2010 1-Jan-11 31-Dec-13

0390 RAUL R. PARAGUYA Bd. Res. 08 dtd. Feb. 9, 2004 31-Dec-06

Page 626
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
IN THE PRACTICE OF PUBLIC ACCOUNTANCY
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PREVIOUS ACCREDITATION APPROVAL
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NO. PARTNERSHIPS DATE DATE (BR NO. / DATE) From To

Bd Res. No. 144 dtd. Oct.


3344 RAUL SJ. DE GUZMAN 1, 2007 1-Oct-07 31-Dec-09

Br. Res. No. 47 dtd. Feb.


6644 RAY LUIS TAROL FRANCIA 9, 2017 9-Feb-17 19-Aug-20

Br. Res. No. 32 dtd. Feb.


6049 RAY ROSE SEVILLA LANDRITO 9, 2016 9-Feb-16 31-Dec-18

Bd Res. No. 87 dtd. Mar.


3725 RAYDES C. ESCABUSA Bd Res. No. 86 dtd. April 16, 2013 31-Dec-15 31, 2016 31-Mar-16 31-Dec-18

Br. Res. No. 147 dtd.


5924 RAYMON CHRISTIAN FRANCISCO VELUZ August 17, 2015 17-Aug-15 31-Dec-17

Br. Res. No. 139 dtd.


5910 RAYMOND ABAN VASQUEZ August 14, 2015 14-Aug-15 31-Dec-17

Br. Res. No. dtd. May 12,


5911 RAYMOND DE JESUS FLAUTA 2017 12-May-17 21-Oct-20

Br. Res. No. 34(A) dtd.


5698 RAYMOND LACAP ZABAT March 3, 2015 3-Mar-15 31-Dec-17

Page 627
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
IN THE PRACTICE OF PUBLIC ACCOUNTANCY
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PREVIOUS ACCREDITATION APPROVAL
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NO. PARTNERSHIPS DATE DATE (BR NO. / DATE) From To

Bd. Res. No. 67 dtd. July


0743 RAYMOND ORPILLA SABADO Bd. Res. No. 79 dtd. June 21, 2012 31-Dec-15 8, 2015 1-Jan-16 31-Dec-18

Bd. Res. No. 27 dtd. Jan.


0948 RAYMOND P. ROY Bd. Res. No. 27 dtd. Feb. 18, 2005 31-Dec-07 28, 2008 28-Jan-08 31-Dec-10

Br. Res. No. 119 dtd.


6155 RAYMOND PORMENTO GAUTANE May 5, 2016 5-May-16 31-Dec-18

Br. Res. No. 153 dtd. July


6214 RAYMUND PANCRATIUS DIVINO FONTILLAS 4, 2016 4-Jul-16 31-Dec-18

Bd Res. No. 79 dtd. Mar.


3289 RAYMUNDA VERGARA MIRANDA Bd Res. No. 68 dtd. March 6, 2013 31-Dec-15 28, 2016 28-Mar-16 31-Dec-18

Bd. Res. No. 246 dtd. December 28, Bd. Res. No. 63 dtd. Feb.
0583 RAYMUNDO MANUEL BUSTAMANTE 2012 31-Dec-15 19, 2016 19-Feb-16 31-Dec-18

Bd. Res. No. 71 dtd. July


0202 RAYMUNDO CRUZ CAPISTRANO Bd. Res. No. 36 dtd. Feb. 29, 2012 31-Dec-14 8, 2015 8-Jul-15 31-Dec-17

0983 RAYMUNDO L. LONTOC Bd. Res. No. 29 dtd. Feb. 18, 2005 31-Dec-07

Page 628
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
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PREVIOUS ACCREDITATION APPROVAL
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NO. PARTNERSHIPS DATE DATE (BR NO. / DATE) From To

Bd. Res. No. 434 dtd.


0188 RAYMUNDO LILOC DINOROG Bd. Res. No. 205 dtd. Oct. 29, 2013 31-Dec-16 Dec. 14, 2016 1-Jan-17 31-Dec-19

Bd. Res. No. 39 dtd. Jan.


3800 RAYMUNDO M. ABENOJA 28, 2008 28-Jan-08 31-Dec-10

Bd. Res. No. 02 dtd. Jan.


1086 RAYMUNDO NUEZ AQUINO Bd. Res. No. 160 dtd. Dec. 21, 2010 31-Dec-13 26, 2015 26-Jan-15 31-Dec-17

Br. Res. No. 128 dtd.


6181 REA PALAGANAS BUSTOS June 6, 2016 6-Jun-16 31-Dec-18

Bd. Res. No. 75 dtd. July


4561 REAGAN PAMINTUAN DIAZ Bd. Res. No. 109 dtd. Nov 8, 2011 31-Dec-14 8, 2015 8-Jul-15 31-Dec-17

1939 REAR P. DORMITORIO Bd. Res. No. 13 dtd. Mar. 2, 2006 31-Dec-08

Bd. Res. No. 39 dtd. Dec


4351 REBECCA ALMOGUERA MACARAEG Bd. Res. No. 119 dtd. Dec 26, 2011 31-Dec-14 19, 2014 1-Jan-15 31-Dec-17

Bd. Res. No. 53 dtd. Dec.


0886 REBECCA ARBIS ANGELES Bd. Res. No. 27 dtd. Feb. 20, 2012 31-Dec-14 29, 2014 1-Jan-15 31-Dec-17

Page 629
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
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PREVIOUS ACCREDITATION APPROVAL
REG. NAME OF FIRM / BR. NO. EXPIRY REFERENCE VALIDITY REMARKS
NO. PARTNERSHIPS DATE DATE (BR NO. / DATE) From To

Br. Res. No. 256 dtd.


6014 REBECCA BILLONES REYES December 14, 2015 14-Dec-15 31-Dec-17

Bd. Res. No. 159 dtd. Sept. 27, Bd. Res. No. 25 dtd. Jan.
1265 REBECCA C. MINODIN 2013 31-Dec-16 18, 2017 18-Jan-17 31-Dec-19

Bd. Res. No. 227 dtd.


5313 REBECCA FORRO BARTOCILLO Bd. Res. No. 112 dtd. June 4, 2013 31-Dec-15 Dec. 1, 2015 1-Jan-16 31-Dec-18

Bd. Res. No. 118 dtd.


4806 REBECCA GONZALES ADRIANO Sept. 6, 2010 6-Sep-10 31-Dec-12

Bd. Res. No. 248 dtd. December Bd. Res. No. 111 dtd.
5185 REBECCA IBONES JACOB 28, 2012 31-Dec-14 April 18, 2016 18-Apr-16 31-Dec-18

Bd Res. No. 242 dtd. December 28, Bd Res. No. 225 dtd.
2774 REBECCA L. IBE 2012 31-Dec-15 December 1, 2015 1-Jan-16 31-Dec-18

Bd Res. No. ___ dtd.


3526 REBECCA L. MACAPAGAL Bd Res. No. 54 dtd. Mar. 23, 2010 31-Dec-12 April 10, 2017 10-Apr-17 28-Jul-20

Bd Res. No. 09 dtd. Feb.


3617 REBECCA L. MADRID Bd Res. No. 58 dtd. April 15, 2011 31-Dec-13 2, 2015 2-Feb-15 31-Dec-17

Page 630
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
IN THE PRACTICE OF PUBLIC ACCOUNTANCY
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PREVIOUS ACCREDITATION APPROVAL
REG. NAME OF FIRM / BR. NO. EXPIRY REFERENCE VALIDITY REMARKS
NO. PARTNERSHIPS DATE DATE (BR NO. / DATE) From To

Bd. Res. No. 149 dtd.


0159 REBECCA L. MENDOZA Bd. Res. No 02 dtd. Jan 4, 2005 31-Dec-07 Sept. 5, 2008 5-Sep-08 31-Dec-10

0949 REBECCA L. PASICARAN Bd. Res. No. 27 dtd. Feb. 18, 2005 31-Dec-07

Bd Res. No. 08 dtd. Feb.


2992 REBECCA LITERATUS PEARANDA Bd Res. No. 60 dtd. Mar. 23, 2010 31-Dec-12 2, 2015 2-Feb-15 31-Dec-17

Bd Res. No. 104 dtd. Sept. 14, Bd Res. No. 218 dtd.
3159 REBECCA M. DULFO 2007 31-Dec-09 April 20, 2017 20-Apr-17 17-Nov-20

Bd. Res. No. 58 dtd. April


2157 REBECCA R. RAMOS Bd. Res. No. 31 dtd. April 20, 2006 31-Dec-08 17, 2009 17-Apr-09 31-Dec-11

Br. Res. No. 148 dtd.


5929 RECHELLE MORALES FARAON August 17, 2015 17-Aug-15 31-Dec-17

Br. Res. No. 406 dtd.


6463 RECHIL ARGOMIDO DAGATAN November 24, 2016 24-Nov-16 31-Dec-18

Bd Res. No. 79 dtd. July


3377 RECHILDA REGAYA RECIERDO Bd Res. No. 148 dtd. Oct. 3, 2007 31-Dec-09 8, 2015 8-Jul-15 31-Dec-17

Page 631
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
IN THE PRACTICE OF PUBLIC ACCOUNTANCY
As of May 26, 2017
PREVIOUS ACCREDITATION APPROVAL
REG. NAME OF FIRM / BR. NO. EXPIRY REFERENCE VALIDITY REMARKS
NO. PARTNERSHIPS DATE DATE (BR NO. / DATE) From To

Br. Res. No. 48 dtd. Feb.


6650 RECOLITA ACUIN CRIETA 9, 2017 9-Feb-17 29-Aug-20

Bd. Res. No. 242 dtd.


5483 RECTO SORIANO LORENZO Bd. Res. No. 353 dtd. Dec. 27, 2013 31-Dec-15 Dec. 4, 2015 1-Jan-16 31-Dec-18

Bd. Res. No. 121 dtd. Sept. 19, Bd. Res. No. 164 dtd.
5137 REDEN DE CASTRO ALMIRA 2012 31-Dec-14 Sept. 17, 2015 17-Sep-15 31-Dec-17

2537 REDENTOR A. DELA TORRE Bd. Res. No. 91 dtd. Nov. 16, 2006 31-Dec-08

Bd. Res. No. 163 dtd.


0338 REDENTOR GOZUN ROQUE Bd. Res. No. 172 dtd. Oct. 22, 2012 31-Dec-15 Sept. 17, 2015 1-Jan-16 31-Dec-18

Bd. Res. No. 142 dtd.


1063 REDENTOR MEDINA GAFFUD Bd. Res. No. 231 dtd. Oct. 29, 2013 31-Dec-16 March 28, 2017 28-Mar-17 8-Nov-20
Additional Partners:
Rodrigo Badenas
Bd. Res. No. 247 dtd. December 28, Bd. Res. No. 106 dtd. Niango, Jr. & Melissa
0015 REDOR, EMERSON & CO. 2012 31-Dec-15 Apr. 12, 2016 12-Apr-16 31-Dec-18 Anne Moya Redor under
Cancelled in favor of J.
V. Jimenez & Associates
(BOA Acc. No. 2447 dtd.
1663 REGIE V. ENRIQUEZ Bd. Res. No. 94 dtd. Sept 21, 2005 31-Dec-07 Nov. 10, 2006.

Page 632
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
IN THE PRACTICE OF PUBLIC ACCOUNTANCY
As of May 26, 2017
PREVIOUS ACCREDITATION APPROVAL
REG. NAME OF FIRM / BR. NO. EXPIRY REFERENCE VALIDITY REMARKS
NO. PARTNERSHIPS DATE DATE (BR NO. / DATE) From To

Bd. Res. No. 355 dtd.


5494 REGIENALD ESTRELLA ARTUZ Dec. 27, 2013 27-Dec-13 31-Dec-15

Br. Res. No. 373 dtd.


6415 REGINA C. BUENAVENTURA November 23, 2016 23-Nov-16 31-Dec-18

Bd. Res. No. 150 dtd.


4965 REGINA ESTAREJA KIBIR Bd. Res. No. 84 dtd. April 16, 2013 31-Dec-16 July 4, 2016 1-Jan-17 31-Dec-19

Br. Res. No.__ dtd. April


4966 REGINA L. DEL ROSARIO-RAMEL 10, 2017 10-Apr-17 3-Jan-20

Br. Res. No. 425 dtd.


6427 REGINA M. AMANDO November 29, 2016 29-Nov-16 31-Dec-18

Br. Res. No.__ dtd. April


6847 REGINA PIA M. GADAZA 10, 2017 10-Apr-17 13-Feb-20

Br. Res. No. 425 dtd.


6429 REGINA SABLAYAN BEJASA November 29, 2016 29-Nov-16 31-Dec-18

Bd. Res. No. 26 dtd. Feb.


2675 REGINALD S. MANALESE 19, 2007 19-Feb-07 31-Dec-09

Page 633
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
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Br. Res. No. 166 dtd.


6799 REGINALD YOUNG BAYRON April 7, 2017 7-Apr-17 10-Jun-20

Br. Res. No. 367 dtd.


6403 REGINE SORONIO ALVAREZ November 10, 2016 10-Nov-16 31-Dec-18

Bd. Res. No. 34 dtd. December 19, Bd. Res. No. ____ dtd.
4417 REGINO BARRIGA TAMBAGO, JR. 2014 31-Dec-17 April 10, 2017 10-Apr-17 29-Nov-20

Bd Res. No. 83 dtd. Sept.


3010 REGINO G. DOMINGO 11, 2007 11-Sep-07 31-Dec-09

Bd. Res. No. ____ dtd.


3772 REGINO MECATE GONZALES Bd. Res. No. 207 dtd. Oct. 29, 2013 31-Dec-16 APril 10, 2017 10-Apr-17 7-Sep-20

Bd. Res. No. 88 dtd.


0530 REGINO N. BALMORES Bd. Res. No. 91 dtd. April 17, 2008 31-Dec-10 August 13, 2012 13-Aug-12 31-Dec-14

Br. Res. No. 367 dtd.


6404 REILOUS FALCUTILA November 10, 2016 10-Nov-16 31-Dec-18

Bd. Res. No. 99 dtd. Oct.


4978 REINA A. BORINAGA-VASQUEZ 19, 2011 19-Oct-11 31-Dec-13

Page 634
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
IN THE PRACTICE OF PUBLIC ACCOUNTANCY
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PREVIOUS ACCREDITATION APPROVAL
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NO. PARTNERSHIPS DATE DATE (BR NO. / DATE) From To

Bd. Res. No. 248 dtd. December Bd. Res. No. 22 dtd.
5186 REINELDA LEE LANGAMIN 28, 2012 31-Dec-14 December 19, 2014 1-Jan-15 31-Dec-17

Bd. Res. No. 151 dtd.


0611 REINERIO FLORES PESCASIOSA Bd. Res. No. 194 dtd. Oct. 24, 2012 31-Dec-15 July 4, 2016 04-Jul-16 31-Dec-18

Bd. Res. No. 325 dtd.


4101 RELITO ALMERIA ESPADA Bd. Res. No. 202 dtd. Oct. 29, 2013 31-Dec-16 Oct. 26, 2016 1-Jan-17 31-Dec-18

Bd. Res. No. 134 dtd.


1664 REMBERTO S. SUICO Bd. Res. No. 47 dtd. Mar. 23, 2010 31-Dec-12 Sept. 25, 2012 1-Jan-13 31-Dec-15

Bd. Res. No. 08 dtd. August 13, Bd. Res. No. dtd. May
4583 REMEDIOS ANDAYA CLAVERIA 2014 31-Dec-16 12, 2017 12-May-17 11-Jul-20

1318 REMEDIOS G. CAPARAS Bd. Res. No. 42 dtd. Apr. 12, 2005 31-Dec-07

Bd. Res. No. 227 dtd. December 28, Bd. Res. No. 219 dtd.
2881 REMEDIOS GONZALES VITUG 2012 31-Dec-15 December 1, 2015 1-Jan-16 31-Dec-18

Bd. Res. No. 02 dtd. Jan.


1155 REMEDIOS HERNANDEZ REYES Bd. Res. No. 261 dtd. Dec.9, 2013 31-Dec-16 18, 2017 18-Jan-17 31-Dec-19

Page 635
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
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PREVIOUS ACCREDITATION APPROVAL
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NO. PARTNERSHIPS DATE DATE (BR NO. / DATE) From To

Bd Res. No. 138 dtd.


3325 REMEDIOS M. CABANILLA Sept. 27, 2007 27-Sep-07 31-Dec-09

Bd Res. No. 229 dtd. December 28, Bd Res. No. 220 dtd.
3113 REMEDIOS MALEJANA DUCUSIN 2012 31-Dec-15 December 1, 2015 1-Jan-16 31-Dec-18

Br. Res. No.__ dtd. April


3114 REMEDIOS P. DEL ROSARIO 10, 2017 10-Apr-17 30-Dec-20

Bd. Res. No. 118 dtd. Sept. 19, Bd. Res. No. 67 dtd. July
0489 REMEDIOS PAGINAG HISUG 2012 31-Dec-15 8, 2015 1-Jan-16 31-Dec-18

Bd. Res. No. 08 dtd. August 13, Bd. Res. No. dtd. May
1388 REMEDIOS PLOMANTES DUMDUM 2014 31-Dec-16 12, 2017 12-May-17 18-Sep-20

Bd. Res. No. 05 dtd. Jan


4310 REMEDIOS PULIDO BERAY-DANIEL 26, 2009 26-Jan-09 31-Dec-11

Br. Res. No. dtd. May 12,


4311 REMEDIOS QUIBOTE CASICA 2017 12-May-17 31-Mar-20

Bd. Res. No. 116 dtd.


4404 REMEDIOS SAN JUAN ESPIRITU Bd. Res. No. 11 dtd. Feb. 8, 2012 31-Dec-14 July 24, 2015 24-Jul-15 31-Dec-17

Page 636
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
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PREVIOUS ACCREDITATION APPROVAL
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Bd. Res. No. 78 dtd.


4008 REMEDIOS TENORIO-USI Bd. Res. No. 149 dtd. Sept. 9, 2013 31-Dec-16 March 10, 2017 10-Mar-17 5-Aug-20

Bd. Res. No. 01 dtd. Jan.


0745 REMEDIOS V. TUAZON Bd. Res. No. 77 dtd. Sept 15, 2004 31-Dec-06 9, 2008 9-Jan-08 31-Dec-10

Bd. Res. No. 230 dtd.


5294 REMELYN TANONG LUMABAO Bd. Res. No. 89 dtd. April 16, 2013 31-Dec-15 Dec. 1, 2015 1-Jan-16 31-Dec-18

Bd. Res. No. 142 dtd. Sept. 25, Bd. Res. No. 193 dtd.
1593 REMIA CORDERO DAYON 2012 31-Dec-15 August 2, 2016 2-Aug-16 31-Dec-18

Bd. Res. No. 109 dtd.


1464 REMIE ACUNOD CALATRAVA Bd. Res. No. 76 dtd. April 12, 2010 31-Dec-12 June 4, 2013 4-Jun-13 31-Dec-15

Bd. Res. No. 121 dtd. August 28, Bd. Res. No. 78 dtd.
1245 REMIGIA ABADIANO ALDAVE 2013 31-Dec-16 March 28, 2016 1-Jan-17 31-Dec-19

Bd. Res. No. 71 dtd. July


4534 REMIGIA ESCARILLA PANTOJA Bd. Res. No. 62 dtd. April 26, 2012 31-Dec-14 8, 2015 8-Jul-15 31-Dec-17

Bd. Res. No. 64 dtd. May


4516 REMIGIO LEAO WAN 5, 2009 5-May-09 31-Dec-11

Page 637
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
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PREVIOUS ACCREDITATION APPROVAL
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1777 REMIGIO Z. NOCUM Bd. Res. No. 116 dtd. Nov. 30, 2005 31-Dec-07

Bd. Res. No. 168 dtd. Sept. 27, Bd. Res. No. 419 dtd.
5366 RENAN YOSORES SAGALES 2013 31-Dec-15 November 24, 2016 24-Nov-16 31-Dec-18

Bd. Res. No. 63 dtd. April


4928 RENANTE P. LAZARTE 26, 2011 26-Apr-11 31-Dec-13

Bd Res. No. 20 dtd. Feb.


3569 RENATO A. MANZANO Bd Res. No. 43 dtd. Feb. 11, 2013 31-Dec-15 9, 2016 9-Feb-16 31-Dec-18

Bd. Res. No. 55 dtd. Dec


4453 RENATO BESANA DIAMA Bd. Res. No. 122 dtd. Dec 26, 2011 31-Dec-14 29, 2014 1-Jan-15 31-Dec-17

Bd. Res. No. 120 dtd. Sept. 19, Bd. Res. No. 26 dtd. Feb.
0640 RENATO BORBONGA MAISOG 2012 31-Dec-15 9, 2016 9-Feb-16 31-Dec-18

Bd. Res. No. 124 dtd.


2218 RENATO CORPUZ LAGANGAN Bd. Res. No. 39 dtd. May 29, 2006 31-Dec-08 Oct. 1, 2010 1-Oct-10 31-Dec-12

Bd. Res. No. 194 dtd.


4057 RENATO EDURIA TEJANO Bd. Res. No. 101 dtd. Oct. 21, 2011 31-Dec-13 Nov. 2, 2015 2-Nov-15 31-Dec-17

Page 638
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
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PREVIOUS ACCREDITATION APPROVAL
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Bd. Res. No. 80 dtd. July


1737 RENATO JABSON SAYAS Bd. Res. No. 57 dtd. April 13, 2012 31-Dec-14 8, 2015 8-Jul-15 31-Dec-17

Br. Res. No.__ dtd. April


6946 RENATO LABIOSO LIMSIACO, JR. 10, 2017 10-Apr-17 22-May-20

Bd Res. No. 149 dtd. Oct.


3386 RENATO M. CABRAL 3, 2007 3-Oct-07 31-Dec-09

Bd Res. No. 154 dtd.


3658 RENATO MARTIN REYES Bd Res. No. 120 dtd. Sept. 6, 2010 31-Dec-13 Sept. 27, 2013 1-Jan-14 31-Dec-16

Bd. Res. No. 200 dtd.


0586 RENATO MERCADO WAGE Bd. Res. No. 200 dtd. Oct. 24, 2012 31-Dec-15 November 2, 2015 1-Jan-16 31-Dec-18

Bd. Res. No. 107 dtd.


2372 RENATO MUOZ LETADA Bd. Res. No. 68 dtd. March 6, 2013 31-Dec-15 April 12, 2016 12-Apr-16 31-Dec-18

Bd Res. No. 248dtd.


3724 RENATO RENON ALARIAO Bd Res. No. 50 dtd. Feb. 11, 2013 31-Dec-15 August 25, 2016 25-Aug-16 31-Dec-18

2416 RENATO S. ANG Bd. Res. No. 62 dtd. Sept. 12, 2006 31-Dec-08

Page 639
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
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NO. PARTNERSHIPS DATE DATE (BR NO. / DATE) From To

Bd. Res. No. 111 dtd.


4723 RENATO URSUA DE PANO, JR. Bd. Res. No. 59 dtd. March 6, 2013 31-Dec-15 April 18, 2016 18-Apr-16 31-Dec-18

Bd. Res. No. 23 dtd. January 23, Bd. Res. No. 194 dtd.
5238 RENDON PEREGIL GAMMAG 2013 31-Dec-15 November 2, 2015 1-Jan-16 31-Dec-18

Bd. Res. No. 34 dtd. December 19, Bd. Res. No. 45 dtd. Feb.
4860 RENE BELARMINO CASTILLO 2014 31-Dec-16 9, 2017 9-Feb-17 19-Sep-20

Br. Res. No. 166 dtd.


6800 RENE BOY MARTIN ARIOLA April 7, 2017 7-Apr-17 28-Jan-20

Br. Res. No. 34 dtd.


5678 RENE C. CASONA March 3, 2015 3-Mar-15 31-Dec-17

Bd. Res. No. 24 dtd. January 23, Bd. Res. No. 163 dtd.
5242 RENE CELESTIAL AGUAS 2013 31-Dec-15 Sept. 17, 2015 1-Jan-16 31-Dec-18
Cancelled in favor of
Zuiga, Tupue & Co.
which was accredited on
0584 RENE G. ZUIGA Bd. Res. No. 49 dtd. June 7, 2004 31-Dec-06 Nov. 10, 2006 with

Bd. Res. No. 176 dtd.


2584 RENE MAGLUPAY MIJARES Bd. Res. No. 183 dtd. Oct. 22, 2012 31-Dec-15 Oct. 13, 2015 1-Jan-16 31-Dec-18

Page 640
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
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Bd Res. No. 24 dtd. Jan.


3726 RENE P. FLORES 28, 2008 28-Jan-08 31-Dec-10

Bd. Res. No. 64 dtd. July


0311 RENE PALABRICA GARRIDO Bd. Res. No. 56 dtd. Feb. 20, 2012 31-Dec-14 8, 2015 8-Jul-15 31-Dec-17

Bd. Res. No. 37 dtd. Jan.


3782 RENE PAOLO P. PORCIUNCULA 28, 2008 28-Jan-08 31-Dec-10

Br. Res. No. 348 dtd.


6367 RENEE FARAON CAVITE November 3, 2016 3-Nov-16 31-Dec-18

Br. Res. No.__ dtd. April


6930 RENEJOY MIGUEL BULOS 10, 2017 10-Apr-17 5-Dec-20

Br. Res. No. 446 dtd.


6537 RENELITO DICHOS TANGKAY December 14, 2016 14-Dec-16 31-Dec-18

Br. Res. No. dtd. May 12,


6538 RENELL ANNE ANGELES SICCION 2017 12-May-17 26-Jun-20

0734 RENEMILL V. TIMARIO Bd. Res. No. 76 dtd. Sept 15, 2004 31-Dec-06

Page 641
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
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NO. PARTNERSHIPS DATE DATE (BR NO. / DATE) From To

Br. Res. No. 166 dtd.


6801 RENGIE CALLENO GALO April 7, 2017 7-Apr-17 6-Feb-20

Br. Res. No. 448 dtd.


6548 RENIER LESTER GIMOTEA LORENZO December 14, 2016 14-Dec-16 31-Dec-18

Bd Res. No. 221 dtd.


3176 RENITA TRINIDAD G. ALBA Bd Res. No. 26 dtd. Jan. 23, 2013 31-Dec-15 Dec. 1, 2015 1-Jan-16 31-Dec-18

Bd. Res. No. 10 dtd. Jan.


5551 RENJAY LUGA SANTIAGO Bd. Res. No. 23 dtd. Dec. 19, 2014 31-Dec-16 18, 2017 18-Jan-17 31-Dec-19

1640 RENO J. VILLANUEVA Bd. Res. No. 92 dtd. Sept 21, 2005 31-Dec-07

Bd. Res. No. 156 dtd.


0389 REOLITO VILLACORTES LAO Bd. Res. No. 183 dtd. Oct. 22, 2012 31-Dec-15 August 24, 2015 1-Jan-16 31-Dec-18

Bd. Res. No. 25 dtd. Dec.


5573 RESAN OLAEZ SAGUIBO 19, 2014 19-Dec-14 31-Dec-16

Br. Res. No. 84 dtd. July


5740 RESHELL MANTILLA ROJA 8, 2015 8-Jul-15 31-Dec-17

Page 642
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
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PREVIOUS ACCREDITATION APPROVAL
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NO. PARTNERSHIPS DATE DATE (BR NO. / DATE) From To

Bd. Res. No. 05 dtd. JAN.


1554 RESTITUTO RUTA ADOREMUS Bd. Res. No. 57 dtd. April 13, 2012 31-Dec-14 26, 2015 26-Jan-15 31-Dec-17

Br. Res. No. dtd. May 12,


1555 RESVELYN BALLON 2017 12-May-17 20-Jun-20

Bd Res. No. 58 dtd. Sept.


2873 RETCHELL D. MACABABBAD 06, 2007 6-Sep-07 31-Dec-09

Br. Res. No. 48 dtd.


5690 RETCHIE DELA CRUZ PASION March 12, 2015 12-Mar-15 31-Dec-17

Bd. Res. No. ___ dtd.


3972 RETCHYL A. GA-FAMINIANO Bd. Res. No. 83 dtd. April 15, 2008 31-Dec-10 April 10, 2017 10-Apr-17 2-Aug-20

0768 REUBEN A. MANONGDO Bd. Res. No. 86 dtd. Oct. 5, 2004 31-Dec-06

Bd. Res. No. 133 dtd.


0962 REVISINCIA M. BRIONES Bd. Res. No. 28 dtd. Feb. 18, 2005 31-Dec-07 July 18, 2008 18-Jul-08 31-Dec-10

Br. Res. No. 426 dtd.


6437 REX ANTONINO PUSPUS AGAAB November 29, 2016 29-Nov-16 31-Dec-18

Page 643
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
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Bd. Res. No. 237 dtd.


5484 REX BUYOC PORRAS Bd. Res. No. 353 dtd. Dec. 27, 2013 31-Dec-15 Dec. 4, 2015 1-Jan-16 31-Dec-18

Bd. Res. No. 128 dtd.


4123 REX D. ESPIRITU July 18, 2008 18-Jul-08 31-Dec-10

Bd. Res. No. 50 dtd. Dec.


5059 REX SARAGA BONGABONG Bd. Res. No. 64 dtd. April 26, 2012 31-Dec-14 29, 2014 1-Jan-15 31-Dec-17

Br. Res. No.__ dtd. April


5060 REXI MAGTIBAY DELOS SANTOS 10, 2017 10-Apr-17 12-Oct-20

Bd. Res. No. 72 dtd. Mar.


1967 REY EDUARDO T. DELOS REYES Bd. Res. No. 15 dtd. Mar. 3, 2006 31-Dec-08 26, 2010 26-Mar-10 31-Dec-12

Bd. Res. No. dtd. May


5045 REY LIM CABUNGCAG Bd. Res. No. 09 dtd. Feb. 2, 2015 31-Dec-17 12, 2017 12-May-17 17-Oct-20

Br. Res. No. 281 dtd.


6317 REY MARK MEJARES MONDRAGON September 28, 2016 28-Sep-16 31-Dec-18

0840 REY T. LICAYAN Bd. Res. No. 129 dtd. Nov. 10, 2004 31-Dec-06

Page 644
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
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Bd. Res. No. 356 dtd.


2454 REY ZOSAS LOZADA Bd. Res. No. 52 dtd. Dec. 29, 2014 31-Dec-16 November 3, 2016 1-Jan-17 31-Dec-19

Br. Res. No. 18 dtd.


5651 REYAN VELASQUEZ SAGANA February 2, 2015 2-Feb-15 31-Dec-17

Bd Res. No. 224 dtd. December 28, Bd Res. No. 235 dtd.
3556 REYES, DIANO, TUMANDA & CO. 2012 31-Dec-15 December 4, 2015 1-Jan-16 31-Dec-18

Additional Partner: Arthur


Bd. Res. No. 213 dtd. November Bd. Res. No. 276 dtd. Vinson U. Ong Board Res. 88
4782 REYES, TACANDONG & CO. 14, 2012 31-Dec-15 December 29, 2015 1-Jan-16 31-Dec-18 dated March 10, 2017

Bd. Res. No. 22 dtd. Feb.


2469 REYMUNDO CAPISTRANO CUTIA Bd. Res. No. 04 dtd. Feb. 8, 2012 31-Dec-14 2, 2015 2-Feb-15 31-Dec-17

Bd Res. No. 145 dtd. Oct.


3351 REYMUNDO R. GIRON, JR. 3, 2007 3-Oct-07 31-Dec-09

1878 REYNALD D. AGUDO Bd. Res. No. 05 dtd. Jan. 24, 2006 31-Dec-08

Br. Res. No. 373 dtd.


6416 REYNALDO A. AYUYAO November 23, 2016 23-Nov-16 31-Dec-18

Page 645
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
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Bd. Res. No. 67 dtd. April


3918 REYNALDO A. DEL ROSARIO 2, 2008 2-Apr-08 31-Dec-10

Bd. Res. No. 210 dtd. November 12, Bd. Res. No. 226 dtd.
0531 REYNALDO ALVARAN MORTEL 2012 31-Dec-15 cDec. 1, 2015 1-Jan-16 31-Dec-18

Bd Res. No. 206 dtd.


3018 REYNALDO APILADO AVILA Bd Res. No. 17 dtd. Jan. 27, 2010 31-Dec-12 November 12, 2012 1-Jan-13 31-Dec-15

Bd. Res. No. 35 dtd. Dec.


1465 REYNALDO B. GACOS Bd. Res. No. 115 dtd. Dec. 22, 2011 31-Dec-14 19, 2014 1-Jan-15 31-Dec-17

Bd. Res. No. 83 dtd. August 13, Bd. Res. No. 117 dtd.
4615 REYNALDO DIAZ MABALAY 2012 31-Dec-14 May 5, 2016 5-May-16 31-Dec-18

Bd Res. No. 71 dtd. July


3547 REYNALDO DUQUE ULANGCO Bd Res. No. 69 dtd. June 5, 2012 31-Dec-14 8, 2015 8-Jul-15 31-Dec-17

Bd Res. No. 156 dtd. Oct.


3423 REYNALDO E. SESPEE 8, 2007 8-Oct-07 31-Dec-09

Bd. Res. No. 248 dtd.


4845 REYNALDO EBLAMO ESCOSIO Bd. Res. No. 79 dtd. June 21, 2012 31-Dec-15 Dec. 14, 2015 1-Jan-16 31-Dec-18

Page 646
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
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Bd. Res. No. 72 dtd. July


5035 REYNALDO ESTA DE GUZMAN Bd. Res. No. 32 dtd. Feb. 29, 2012 31-Dec-14 8, 2015 8-Jul-15 31-Dec-17

Bd. Res. No. 134 dtd. Dec. 14,


0877 REYNALDO G. SAN ANDRES 2004 31-Dec-06

Bd. Res. No. 17 dtd. Feb.


1574 REYNALDO GONZALES ZABAT Bd. Res. No. 16 dtd. Feb. 25, 2011 31-Dec-13 2, 2015 2-Feb-15 31-Dec-17

Bd. Res. No. 05 dtd. Jan.


2158 REYNALDO JUSAYAN GABAGAT Bd. Res. No. 104 dtd. Oct. 21, 2011 31-Dec-14 26, 2015 26-Jan-15 31-Dec-17

2556 REYNALDO M. CAPERIA Bd. Res. No. 90 dtd. Nov. 16, 2006 31-Dec-08

2178 REYNALDO M. RODRIGUEZ Bd. Res. No. 32 dtd. April 20, 2006 31-Dec-08

Bd. Res. No. 109 dtd.


4641 REYNALDO MOLLENO ERAZO Bd. Res. No. 13 dtd. Feb. 8, 2012 31-Dec-14 July 14, 2015 14-Jul-15 31-Dec-17

Bd. Res. No. 41 dtd. Feb.


3999 REYNALDO PIMENTEL SOGUILON Bd. Res. No. 337 dtd. Dec. 27, 2013 31-Dec-16 9, 2017 9-Feb-17 16-Mar-20

Page 647
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
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Br. Res. No.__ dtd. April


6874 REYNALDO R. OMNES 10, 2017 10-Apr-17 9-Jul-20

Bd Res. No. 62 dtd. Sept.


2905 REYNALDO S. BIAG 06, 2007 6-Sep-07 31-Dec-09

Bd. Res. No. 271 dtd.


4826 REYNALDO TORON GULANE Bd. Res. No. 10 dtd. Jan. 8, 2013 31-Dec-15 Dec. 28, 2015 1-Jan-16 31-Dec-18

Bd Res. No. 24 dtd. Feb.


3352 REYNALDO ZETA TESORO Bd Res. No. 19 dtd. Jan. 8, 2013 31-Dec-15 9, 2016 9-Feb-16 31-Dec-18

Br. Res. No.__ dtd. April


3353 REYNAN CRISOSTOMO MURTOS 10, 2017 10-Apr-17 23-Oct-20

Bd. Res. No. 227 dtd.


5485 REYNANTE P. AGPAOA Bd. Res. No. 353 dtd. Dec. 27, 2013 31-Dec-15 Dec. 1, 2015 1-Jan-16 31-Dec-18

Bd. Res. No. 127 dtd. August 28, Bd. Res. No. 81 dtd.
4668 REYNANTE SAB-IT VENTURA 2013 31-Dec-15 March 10, 2017 10-Mar-17 21-Oct-20

Br. Res. No. dtd. May 12,


4669 REYNANTE SAN JUAN ONATO 2017 12-May-17 16-Sep-20

Page 648
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
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1916 REYNOLD L. JORING Bd. Res. No. 07 dtd. Jan. 24, 2006 31-Dec-08

Bd. Res. No. 77 dtd. July


1865 REYSALINA M. JIZ DE ORTEGA Bd. Res. No. 121 dtd. Dec 26, 2011 31-Dec-14 8, 2015 8-Jul-15 31-Dec-17

Br. Res. No. 56 dtd. Feb.


6670 REYWARD ARTATES ARCE 10, 2017 10-Feb-17 10-Aug-20

Br. Res. No. dtd. May 12,


6671 REZYL MAE PEROCILLO EMPERADO 2017 12-May-17 20-Mar-20

Br. Res. No. dtd. May 12,


6672 RHAIAN BARIACTO ABONG 2017 12-May-17 11-Nov-20

1021 RHEA C. METUA Bd. Res. No. 33 dtd. Feb. 22, 2005 31-Dec-07

Br. Res. No. 213 dtd.


5980 RHEA GALLANO DIANO December 1, 2015 1-Dec-15 31-Dec-17

Bd Res. No. 237 dtd. December 28, Bd Res. No. 248 dtd.
3509 RHENEIR PARAN MORA 2012 31-Dec-15 December 14, 2015 1-Jan-16 31-Dec-18

Page 649
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
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PREVIOUS ACCREDITATION APPROVAL
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NO. PARTNERSHIPS DATE DATE (BR NO. / DATE) From To

Br. Res. No. 243 dtd.


6296 RHETT CARTAGENA DELA CRUZ August 25, 2016 25-Aug-16 31-Dec-18

Br. Res. No. 95 dtd. July


5831 RHODA J. CADAMPOG 8, 2015 8-Jul-15 31-Dec-17

Bd. Res. No. 203 dtd.


4704 RHODEL BUENO SALVADOR Bd. Res. No. 32 dtd. Feb. 12, 2010 31-Dec-12 Oct. 29, 2012 1-Jan-13 31-Dec-15

Br. Res. No. dtd. May 12,


4705 RHODORA ANDRES-ALBERTO 2017 12-May-17 19-Aug-20

Bd. Res. No. 53 dtd. March 28, Bd. Res. No. 08 dtd. Feb.
1879 RHODORA DE GUZMAN KAPUNAN 2011 31-Dec-13 2, 2015 2-Feb-15 31-Dec-17

Bd. Res. No. 20 dtd.


2322 RHODORA G. GIORLA Bd. Res. No. 26 dtd. Feb. 20, 2012 31-Dec-14 December 19, 2014 1-Jan-15 31-Dec-17

Bd. Res. No. 49 dtd. March 28, Bd. Res. No. 81 dtd. July
0641 RHODORA L. ONGCO 2012 31-Dec-14 8, 2015 8-Jul-15 31-Dec-17

1407 RHODORA M. ROMERA Bd. Res. No. 62 dtd. May 27, 2005 31-Dec-07

Page 650
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
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PREVIOUS ACCREDITATION APPROVAL
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Br. Res. No. 129 dtd.


5901 RHODORA MATEO ALEJANDRO August 11, 2015 11-Aug-15 31-Dec-17

Bd. Res. No. 125 dtd. August 28, Bd. Res. No. 242 dtd.
3142 RHODORA P. CASAS 2013 31-Dec-15 Dec. 4, 2015 1-Jan-16 31-Dec-18

Bd. Res. No. 119 dtd.


2323 RHODORA P. GUTIERREZ Bd. Res. No. 57 dtd. April 13, 2012 31-Dec-14 July 24, 2015 24-Jul-15 31-Dec-17

Bd. Res. No. 234 dtd.


2653 RHUFEL TORIO PASION Bd. Res. No. 149 dtd. Dec. 21, 2009 31-Dec-12 Dec. 28, 2012 1-Jan-13 31-Dec-15

Br. Res. No. 408 dtd.


6486 RHYL I. CASOY November 24, 2016 24-Nov-16 31-Dec-18

1389 RIA A. CASUNCAD Bd. Res. No. 59 dtd. May 25, 2005 31-Dec-07

Bd. Res. No. dtd. May


5050 RIA BIANCA HERRERA YAP Bd. Res. No. 58 dtd. April 13, 2012 31-Dec-14 12, 2017 12-May-17 25-Mar-20

Bd. Res. No. 133 dtd.


2557 RIA CATACUTAN RILLORTA Bd. Res. No. 88 dtd. Oct. 11, 2011 31-Dec-14 August 11, 2015 11-Aug-15 31-Dec-17

Page 651
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
IN THE PRACTICE OF PUBLIC ACCOUNTANCY
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PREVIOUS ACCREDITATION APPROVAL
REG. NAME OF FIRM / BR. NO. EXPIRY REFERENCE VALIDITY REMARKS
NO. PARTNERSHIPS DATE DATE (BR NO. / DATE) From To

Br. Res. No. 88 dtd. July


5774 RIA MERTO DIZON 8, 2015 8-Jul-15 31-Dec-17

Br. Res. No. dtd. May 12,


5775 RIA MUHI ESPIRITU 2017 12-May-17 4-Mar-20

Br. Res. No. 147 dtd.


5925 RIAN CEASAR POLINIO SOLIMAN August 17, 2015 17-Aug-15 31-Dec-17

Br. Res. No. dtd. May 12,


5926 RICA BARBIE HERRERA YAP 2017 12-May-17 25-Jul-20

Br. Res. No. dtd. May 12,


5927 RICA INOCENCIO DELA CRUZ 2017 12-May-17 28-Oct-20

Br. Res. No. 93 dtd. July


5812 RICAMAE PASCUAL ZULAYBAR 8, 2015 8-Jul-15 31-Dec-17

Bd. Res. No. 131 dtd. August 28, Bd. Res. No. 112 dtd.
5336 RICARDO A. TUASON 2013 31-Dec-15 Apr. 19, 2016 19-Apr-16 31-Dec-18

Bd. Res. No. 144 dtd. Sept. 25, Bd. Res. No. 239 dtd.
4807 RICARDO ALONSAGAY AGGABAO 2012 31-Dec-15 Dec. 4, 2015 1-Jan-16 31-Dec-18

Page 652
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
IN THE PRACTICE OF PUBLIC ACCOUNTANCY
As of May 26, 2017
PREVIOUS ACCREDITATION APPROVAL
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NO. PARTNERSHIPS DATE DATE (BR NO. / DATE) From To

Bd. Res. No. 139 dtd. Sept. 27, Bd. Res. No. 115 dtd.
0769 RICARDO ANTONIO VIDAMO 2007 31-Dec-09 Sept. 6, 2010 6-Sep-10 31-Dec-12

Bd. Res. No. 20 dtd. Mar.


1349 RICARDO FALLAR RODEO Bd. Res. No. 57 dtd. May 25, 2005 31-Dec-07 4, 2009 4-Mar-09 31-Dec-11

Bd Res. No. 91 dtd. June


2915 RICARDO FLORENCIO LANTIN ONA, II Bd Res. No. 63 dtd. Sept. 06, 2007 31-Dec-09 8, 2010 8-Jun-10 31-Dec-12

1866 RICARDO G. CORONADO Bd. Res. No. 04 dtd. Jan. 24, 2006 31-Dec-08

Bd. Res. No. 21 dtd. Jan.


2661 RICARDO G. YAP 31, 2007 31-Jan-07 31-Dec-09

Br. Res. No. 138 dtd.


6758 RICARDO GABE PARAGGUA March 28, 2017 28-Mar-17 23-Oct-20

Bd Res. No. 120 dtd.


3618 RICARDO GANUT BAJAO Bd Res. No. 04 dtd. Jan. 9, 2008 31-Dec-10 Sept. 6, 2010 1-Jan-11 31-Dec-13

Bd. Res. No. 216 dtd.


0612 RICARDO INDON ISIDRO Bd. Res. No. 323 dtd. Dec. 27, 2013 31-Dec-16 April 20, 2017 20-Apr-17 18-May-20

Page 653
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
IN THE PRACTICE OF PUBLIC ACCOUNTANCY
As of May 26, 2017
PREVIOUS ACCREDITATION APPROVAL
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NO. PARTNERSHIPS DATE DATE (BR NO. / DATE) From To

Bd. Res. No. 80 dtd. July


2121 RICARDO J. EGUICO, JR. Bd. Res. No. 110 dtd. Sept. 6, 2010 31-Dec-12 8, 2015 8-Jul-15 31-Dec-17

Bd Res. No. 157 dtd. Oct.


3432 RICARDO L. YABUT 8, 2007 8-Oct-07 31-Dec-09

Bd. Res. No. 159 dtd. Sept. 27, Bd. Res. No.____ dtd.
1699 RICARDO MACATANGAY HARINA 2013 31-Dec-16 April 10, 2017 10-Apr-17 31-Mar-20

Bd. Res. No. 190 dtd.


5307 RICARDO MARQUEZ DE GUZMAN Bd. Res. No. 92 dtd. April 16, 2013 31-Dec-15 Oct. 14, 2015 1-Jan-16 31-Dec-18

Br. Res. No. 193 dtd.


5975 RICARDO MATEO RIVERA, JR. November 2, 2015 2-Nov-15 31-Dec-17

Bd Res. No. 04 dtd. Jan.


3619 RICARDO O. SUBA 9, 2008 9-Jan-08 31-Dec-10

Bd. Res. No. 31 dtd. May 24,


0185 RICARDO R. ANDO 2002 31-Dec-04

2435 RICARDO R. MARTILLANA Bd. Res. No. 63 dtd. Sept. 12, 2006 31-Dec-08

Page 654
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
IN THE PRACTICE OF PUBLIC ACCOUNTANCY
As of May 26, 2017
PREVIOUS ACCREDITATION APPROVAL
REG. NAME OF FIRM / BR. NO. EXPIRY REFERENCE VALIDITY REMARKS
NO. PARTNERSHIPS DATE DATE (BR NO. / DATE) From To

1812 RICARDO S. BAGNES Bd. Res. No. 125 dtd. Dec. 28, 2005 31-Dec-07

Bd Res. No. 68 dtd. Sept.


2957 RICARDO S. DIZON 06, 2007 6-Sep-07 31-Dec-09

1933 RICARDO S. ROQUEZA Bd. Res. No. 12 dtd. Mar. 2, 2006 31-Dec-08

Bd Res. No. 47 dtd.


3034 RICARDO SADUESTE SABATER Bd Res. No. 96 dtd. Oct. 19, 2011 31-Dec-13 March 12, 2015 12-Mar-15 31-Dec-17

Bd Res. No. 95 dtd. Sept.


3108 RICARDO V. PEERO 11, 2007 11-Sep-07 31-Dec-09

Bd. Res. No. 27 dtd. Mar.


1925 RICARDO Y. DANLAG, JR. Bd. Res. No. 09 dtd. Jan. 27, 2006 31-Dec-08 4, 2009 4-Mar-09 31-Dec-11

Bd. Res. No. 67 dtd. April


0929 RICARDO Y. MAGAT Bd. Res. No. 26 dtd. Jan. 28, 2008 31-Dec-10 26, 2011 26-Apr-11 31-Dec-13

Bd. Res. No. dtd. May


0382 RICARDO YECO VARGAS Bd. Res. 07 dtd. Feb. 9, 2004 31-Dec-06 12, 2017 12-May-17 18-Oct-20

Page 655
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
IN THE PRACTICE OF PUBLIC ACCOUNTANCY
As of May 26, 2017
PREVIOUS ACCREDITATION APPROVAL
REG. NAME OF FIRM / BR. NO. EXPIRY REFERENCE VALIDITY REMARKS
NO. PARTNERSHIPS DATE DATE (BR NO. / DATE) From To

Br. Res. No. 427 dtd.


6449 RICHARD B. MENDEZ November 29, 2016 29-Nov-16 31-Dec-18

Br. Res. No. 75 dtd.


6719 RICHARD DE LEON BUNAG March 10, 2017 10-Mar-17 22-Dec-20

Bd. Res. No. 157 dtd.


4197 RICHARD ESPAOLA BANDOJA Bd. Res. No. 148 dtd. Sept. 5, 2008 31-Dec-10 Sept. 27, 2013 27-Sep-13 31-Dec-15

Bd. Res. No. 266 dtd.


0950 RICHARD FRANCISCO ESTRADA Bd. Res. No. 75 dtd. Oct. 7, 2011 31-Dec-13 Dec. 9, 2013 1-Jan-14 31-Dec-16

Bd. Res. No. 19 dtd.


4683 RICHARD JESS C. CUSTODIO January 28, 2010 28-Jan-10 31-Dec-12

Bd. Res. No. 17 dtd. Feb.


5007 RICHARD LIZASO FELICIDARIO 20, 2012 20-Feb-12 31-Dec-14

Bd. Res. No. 124 dtd. August 28, Bd. Res. No. 264 dtd.
1370 RICHARD MARTIR KING 2013 31-Dec-16 Sept. 23, 2016 1-Jan-17 31-Dec-19

Bd. Res. No. 23 dtd. Dec.


5552 RICHARD MOLINO MISA 19, 2014 19-Dec-14 31-Dec-16 CANCELLED

Page 656
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
IN THE PRACTICE OF PUBLIC ACCOUNTANCY
As of May 26, 2017
PREVIOUS ACCREDITATION APPROVAL
REG. NAME OF FIRM / BR. NO. EXPIRY REFERENCE VALIDITY REMARKS
NO. PARTNERSHIPS DATE DATE (BR NO. / DATE) From To

Br. Res. No. 50 dtd. Feb.


6660 RICHARD NARCISO GABATIN 9, 2017 9-Feb-17 30-Jun-20

Bd Res. No. 187 dtd.


3570 RICHARD P. RIVAMONTE Nov. 8, 2007 8-Nov-07 31-Dec-09

Bd. Res. No. 274 dtd.


4216 RICHARD PEREZ DANIOT Bd. Res. No. 104 dtd. June 4, 2013 31-Dec-16 Sept. 23, 2016 1-Jan-17 31-Dec-19

Bd. Res. No. 110 dtd.


1020 RICHARD ROMERO DEVANADERA Bd. Res. No. 100 dtd. Oct. 19, 2011 31-Dec-13 July 14, 2015 14-Jul-15 31-Dec-17

Bd. Res. No. 286 dtd.


2719 RICHARD TAOC BELARMINO Bd. Res. No. 78 dtd. Oct. 7, 2011 31-Dec-13 Dec. 23, 2013 1-Jan-14 31-Dec-16
Bd. Res. No. 38 dtd. Jan.
3791 RICHARD V. FERNANDEZ 28, 2008 28-Jan-08 31-Dec-10

0819 RICHEL M. DIGUENO-MENDOZA Bd. Res. No. 114 dtd. Oct. 25, 2004 31-Dec-06
Bd. Res. No. 122 dtd. August 28, Bd. Res. No. ___ dtd.
0261 RICHEL ROJAS OKIT 2013 31-Dec-16 April 10, 2017 10-Apr-17 23-Dec-20

Br. Res. No. 52 dtd. Feb.


6081 RICHELDA BORJA OSEA 18, 2016 18-Feb-16 31-Dec-18

Br. Res. No. 445 dtd.


6531 RICHELLE CUARESMA JOSON December 14, 2016 14-Dec-16 31-Dec-18
Br. Res. No. 409 dtd.
6505 RICHIE DE GUZMAN REGUNAN November 24, 2016 24-Nov-16 31-Dec-18

Page 657
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
IN THE PRACTICE OF PUBLIC ACCOUNTANCY
As of May 26, 2017
PREVIOUS ACCREDITATION APPROVAL
REG. NAME OF FIRM / BR. NO. EXPIRY REFERENCE VALIDITY REMARKS
NO. PARTNERSHIPS DATE DATE (BR NO. / DATE) From To
Br. Res. No. 96 dtd. July
5838 RICHMON PUSOD HICBAN 8, 2015 8-Jul-15 31-Dec-17
Bd Res. No. 165 dtd. Oct.
3471 RICHMOND FERDINAND G. DEL ROSARIO 17, 2007 17-Oct-07 31-Dec-09
Br. Res. No. dtd. May 12,
3472 RICHMOND VALDEZ CRUZ 2017 12-May-17 1-Dec-20
Br. Res. No. 188 dtd. July
6246 RICHONA LOURDES BAUTISTA NONATO 7, 2016 7-Jul-16 31-Dec-18
Bd. Res. No. 48 dtd. March 28, Bd. Res. No. 55 dtd. Dec.
4495 RICKY ALILAYEN SIA 2012 31-Dec-14 29, 2014 1-Jan-15 31-Dec-17
Br. Res. No. 87 dtd. July
5764 RICKY CASTILLON SUAN 8, 2015 8-Jul-15 31-Dec-17
Br. Res. No. 241 dtd.
6282 RICKY ELAGO CALMA August 23, 2016 23-Aug-16 31-Dec-18
Br. Res. No. dtd. May 12,
6283 RICKY ESPINOZA ROSARIO 2017 12-May-17 6-Jan-20
Br. Res. No. 82 dtd. July
5725 RICKY GO ALMASA 8, 2015 8-Jul-15 31-Dec-17
Bd. Res. No. 155 dtd.
0744 RICKY MANIS LINA Bd. Res. No. 169 dtd. Oct. 22, 2012 31-Dec-15 August 24, 2015 1-Jan-16 31-Dec-18
Bd. Res. No. 165 dtd.
5553 RICKY SALASINAS GARAY Bd. Res. No. 23 dtd. Dec. 19, 2014 31-Dec-16 April 7, 2017 7-Apr-17 14-Aug-20
Bd. Res. No. 106 dtd.
2619 RICO GAGAN PENAMANTE Bd. Res. No. 14 dtd. Jan. 29, 2007 31-Dec-09 Aug. 3, 2010 3-Aug-10 31-Dec-12
Br. Res. No. dtd. May 12,
2620 RICO HISU-AN CASTILLO 2017 12-May-17 7-Feb-20

1129 RICO J. DE GUZMAN Bd. Res. No. 41 dtd. Apr. 12, 2005 31-Dec-07
Bd. Res. No. 45 dtd. Feb.
0585 RICO M. TAN Bd. Res. No. 318 dtd. Dec. 27, 2013 31-Dec-16 9, 2017 9-Feb-17 31-Aug-20
Bd Res. No. 210 dtd.
2897 RICO VILLAREZ BISCOCHO Bd Res. No. 61 dtd. Sept. 06, 2007 31-Dec-09 November 12, 2012 12-Nov-12 31-Dec-14

Page 658
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
IN THE PRACTICE OF PUBLIC ACCOUNTANCY
As of May 26, 2017
PREVIOUS ACCREDITATION APPROVAL
REG. NAME OF FIRM / BR. NO. EXPIRY REFERENCE VALIDITY REMARKS
NO. PARTNERSHIPS DATE DATE (BR NO. / DATE) From To
Br. Res. No. 59 dtd. Feb.
6085 RIEL G. EVANGELISTA 19, 2016 19-Feb-16 31-Dec-18
Bd. Res. No. 63 dtd. Dec.
5064 RIEL GAYAWON ABEJERO Bd. Res. No. 68 dtd. June 5, 2012 31-Dec-14 29, 2014 1-Jan-15 31-Dec-17
Bd. Res. No. 79 dtd. July
4616 RIMON PATRICK SYJUCO ALONZO Bd. Res. No. 18 dtd. Feb. 20, 2012 31-Dec-14 8, 2015 8-Jul-15 31-Dec-17
Bd. Res. No. 241 dtd.
0488 RINA GONZALES GLORIANI Bd. Res. No. 17 dtd. Jan. 8, 2013 31-Dec-15 Dec. 4, 2015 1-Jan-16 31-Dec-18
Bd. Res. No. 60 dtd. Dec.
2253 RINA LOURDES P. JOCSON Bd. Res. No. 82 dtd. Oct.11, 2011 31-Dec-14 29, 2014 1-Jan-15 31-Dec-17
Br. Res. No. dtd. May 12,
2254 RINA M. QUODALA 2017 12-May-17 17-Jul-20
Br. Res. No.__ dtd. April
2255 RINCE LYN ROSETE HICBAN 10, 2017 10-Apr-17 15-Sep-20
Bd. Res. No. 77 dtd. July
1653 RIO JOY A. CALIGUIRAN Bd. Res. No. 83 dtd. Oct. 11, 2011 31-Dec-13 8, 2015 8-Jul-15 31-Dec-17
Bd. Res. No. 155 dtd. Sept. 27, Bd. Res. No. 67 dtd.
0930 RITA GO TAN 2013 31-Dec-16 March 8, 2017 8-Mar-17 7-Jun-20
Bd. Res. No. 227 dtd.
4852 RITA N. MANANSALA Bd. Res. No. 147 dtd. Dec. 14, 2010 31-Dec-12 Dec. 28, 2012 1-Jan-13 31-Dec-15

2296 RITA P. PORTICOS - NAMOC Bd. Res. No. 43 dtd. May 31, 2006 31-Dec-08
Bd. Res. No. 143 dtd.
3764 RITA S. VILLAMAYOR Bd. Res. No. 272 dtd. Dec. 18, 2013 31-Dec-16 March 28, 2017 28-Mar-17 10-Nov-20

1002 RITA ZENAIDA F. MIGUEL - GARSUTA Bd. Res. No. 32 dtd. Feb. 22, 2005 31-Dec-07
Bd. Res. No. 03 dtd.
4861 RITCHE C. MAGA February 8, 2011 8-Feb-11 31-Dec-13
Br. Res. No. 59 dtd. Feb.
6086 RITCHELLE RUBY MACASO BATALLA 19, 2016 19-Feb-16 31-Dec-18

0984 RITCHIEL B. AGBUYA Bd. Res. No. 29 dtd. Feb. 18, 2005 31-Dec-07

Page 659
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
IN THE PRACTICE OF PUBLIC ACCOUNTANCY
As of May 26, 2017
PREVIOUS ACCREDITATION APPROVAL
REG. NAME OF FIRM / BR. NO. EXPIRY REFERENCE VALIDITY REMARKS
NO. PARTNERSHIPS DATE DATE (BR NO. / DATE) From To
Br. Res. No.__ dtd. April
985 RITO ROSALES MAGALSO 10, 2017 10-Apr-17 26-Sep-20
Br. Res. No. 86 dtd. July
5760 RITOREY TORRES DIARON 8, 2015 8-Jul-15 31-Dec-17
Bd. Res. No. 242 dtd.
5383 RITZ ARRIESGADO PASCUA Bd. Res. No. 181 dtd. Oct. 29, 2013 31-Dec-15 Dec. 4, 2015 1-Jan-16 31-Dec-18
Br. Res. No. 211 dtd.
6834 RIVAMONTE, VILLANUEVA AND ASSOCIATES April 17, 2017 17-Apr-17 16-Aug-20
Bd. Res. No. 301 dtd.
0133 RIVERA, VELASCO AND ASSOCIATES Bd. Res. No. 01 dtd. Jan. 10, 2011 31-Dec-13 Dec. 27, 2013 1-Jan-14 31-Dec-16
Br. Res. No. 239 dtd.
6272 RIVSON QUIRIT AMINO August 23, 2016 23-Aug-16 31-Dec-18
Br. Res. No. 16 dtd.
6576 RIZA AGANON SANTOS January 18, 2017 18-Jan-17 31-Dec-19
Br. Res. No. 214 dtd.
5987 RIZA LOBITAA ALONDAY December 1, 2015 1-Dec-15 31-Dec-17
Bd. Res. No. 05 dtd. Jan.
5549 RIZA PARICO AASCO Bd. Res. No. 23 dtd. Dec. 19, 2014 31-Dec-16 18, 2017 18-Jan-17 31-Dec-19
Bd. Res. No. 49 dtd. March 28, Bd. Res. No. 163 dtd.
4586 RIZAL C. AMBANTA 2012 31-Dec-14 Sept. 17, 2015 17-Sep-15 31-Dec-17

0613 RIZALDY P. ZAMORA Bd. Res. No. 50 dtd. June 7, 2004 31-Dec-06
Bd Res. No. 164 dtd.
3345 RIZALDY RUBIO MARTIN Bd Res. No. 223 dtd. Dec. 28, 2012 31-Dec-15 Sept. 17, 2015 1-Jan-16 31-Dec-18
Br. Res. No. dtd. May 12,
3346 RIZALINA ANGELA V. ARCO 2017 12-May-17 19-Jun-20
Bd. Res. No. 443 dtd.
3757 RIZALINA DOLOJAN CARANDANG Bd. Res. No. 31 dtd. Jan. 28, 2008 31-Dec-10 Dec. 14, 2016 14-Dec-16 31-Dec-18
Bd Res. No. 23 dtd. Feb.
3210 RIZALINO ALVAREZ SANTOS Bd Res. No. 68 dtd. March 6, 2013 31-Dec-15 9, 2016 9-Feb-16 31-Dec-18

0664 RIZALINO B. CUA Bd. Res. No. 52 dtd. June 9, 2004 31-Dec-06

Page 660
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
IN THE PRACTICE OF PUBLIC ACCOUNTANCY
As of May 26, 2017
PREVIOUS ACCREDITATION APPROVAL
REG. NAME OF FIRM / BR. NO. EXPIRY REFERENCE VALIDITY REMARKS
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Bd. Res. No. ____ dtd.
2417 RIZALITO LIGASA DONIO Bd. Res. No. 341 dtd. Dec. 27, 2013 31-Dec-16 April 10, 2017 10-Apr-17 31-Jan-20
Br. Res. No. 119 dtd.
6156 RIZALYN DAVID PAJARILLO May 5, 2016 5-May-16 31-Dec-18
Br. Res. No. dtd. May 12,
6157 RIZZA FRANCISCO YU 2017 12-May-17 28-Jan-20
Bd. Res. No. 178 dtd.
5375 RIZZA FRANES WELGAS Oct. 29, 2013 29-Oct-13 31-Dec-15
Bd. Res. No. 05 dtd. August 13, Bd. Res. No. ____ dtd.
1195 ROA & ASSOCIATES 2014 31-Dec-16 April 10, 2017 10-Apr-17 23-Jan-20
Bd. Res. No. 165 dtd.
5314 ROANN KENNETH BOLESA AGUIRRE Bd. Res. No. 112 dtd. June 4, 2013 31-Dec-15 Sept. 17, 2015 1-Jan-16 31-Dec-18
Br. Res. No.__ dtd. April
5315 ROANNE VIRLY BANAL PASCUA 10, 2017 10-Apr-17 11-Jan-20
Bd. Res. No. 46 dtd. March 28, Bd. Res. No. 39 dtd. Dec.
1555 ROBERT BARILE TAN 2012 31-Dec-14 19, 2014 1-Jan-15 31-Dec-17
Br. Res. No. 73 dtd. Mar.
6112 ROBERT BOKO NAVAREZ 28, 2016 28-Mar-16 31-Dec-18
Bd. Res. No. dtd. May
1000 ROBERT CABRERA DIONES Bd. Res. No. 229 dtd. Oct. 29, 2013 31-Dec-16 12, 2017 12-May-17 15-Aug-20
Bd Res. No. 81 dtd. July
3124 ROBERT DAVID FERRER Bd Res. No. 98 dtd. Sept. 11, 2007 31-Dec-09 8, 2015 8-Jul-15 31-Dec-17

0376 ROBERT G. YU Bd. Res. 06 dtd. Feb. 9, 2004 31-Dec-06


Bd. Res. No. 30 dtd. Mar.
2689 ROBERT L. BAGALACSA 2, 2007 2-Mar-07 31-Dec-09
Br. Res. No. dtd. May 12,
2690 ROBERT MALLARI LACSON 2017 12-May-17 24-Apr-20
Br. Res. No. dtd. May
5679 ROBERT SISON ARELLANO Br. Res. No. 34 dtd. March 3, 2015 31-Dec-17 12, 2017 12-May-17 1-Apr-20
Br. Res. No. 92 dtd. July
5806 ROBERTA MATEO CORREA 8, 2015 8-Jul-15 31-Dec-17

Page 661
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
IN THE PRACTICE OF PUBLIC ACCOUNTANCY
As of May 26, 2017
PREVIOUS ACCREDITATION APPROVAL
REG. NAME OF FIRM / BR. NO. EXPIRY REFERENCE VALIDITY REMARKS
NO. PARTNERSHIPS DATE DATE (BR NO. / DATE) From To
Br. Res. No. 196 dtd.
6254 ROBERTO A. ABAO August 2, 2016 2-Aug-16 31-Dec-18
Bd. Res. No. 109 dtd.
4058 ROBERTO A. CAPILI May 12, 2008 12-May-08 31-Dec-10
Br. Res. No.__ dtd. April
4059 ROBERTO A. GREPO 10, 2017 10-Apr-17 12-Jan-20
Bd. Res. No. 49 dtd. March 28, Bd. Res. No. 141 dtd.
3424 ROBERTO ALANO RILLO 2012 31-Dec-15 August 14, 2015 1-Jan-16 31-Dec-18
Br. Res. No. 31 dtd. Feb.
6038 ROBERTO ALVAREZ ALCANTARA 9, 2016 9-Feb-16 31-Dec-18
Bd. Res. No. 90 dtd. April
4085 ROBERTO ANGELES CASTILLO Bd. Res. No. 116 dtd. May 29, 2008 31-Dec-10 16, 2013 16-Apr-13 31-Dec-15
Bd. Res. No. 240 dtd. December 28, Bd. Res. No. 39(A) dtd.
3926 ROBERTO B. CAMELLO 2012 31-Dec-14 March 4, 2015 4-Mar-15 31-Dec-17

0789 ROBERTO B. PAQUEO Bd. Res. No. 110 dtd. Oct. 21, 2004 31-Dec-06
Bd. Res. No. 110 dtd.
3451 ROBERTO BALBOA ALCARAZ Bd Res. No. 14 dtd. Jan. 8, 2013 31-Dec-15 Apr. 15, 2016 15-Apr-16 31-Dec-18
Bd. Res. No. 77 dtd. July
1985 ROBERTO C. CRUZ Bd. Res. No. 24 dtd. Feb. 20, 2012 31-Dec-14 8, 2015 8-Jul-15 31-Dec-17
Bd. Res. No. 39(A) dtd.
1722 ROBERTO C. LEONG Bd. Res. No. 69 dtd. June 5, 2012 31-Dec-14 March 4, 2015 4-Mar-15 31-Dec-17
Bd Res. No. 88 dtd. Mar.
4541 ROBERTO CASTILLO ANDRES Bd. Res. No. 106 dtd. June 4, 2013 31-Dec-15 31, 2016 31-Mar-16 31-Dec-18
Bd. Res. No. 97 dtd. Apr.
1444 ROBERTO DALANON ESTRELLA Bd. Res. No. 28 dtd. Jan. 23, 2013 31-Dec-15 12, 2016 31-Dec-18
Bd Res. No. 104 dtd.
3035 ROBERTO ESTEBAN DE LEON Bd Res. No. 44 dtd. March 28, 2011 31-Dec-13 June 4, 2013 1-Jan-14 31-Dec-16
Bd. Res. No. 21 dtd. December 19, Bd. Res. No. dtd. May
0271 ROBERTO FORTUN VILLANUEVA 2014 31-Dec-17 12, 2017 12-May-17 21-Nov-20
Bd Res. No. 74 dtd. July
3554 ROBERTO G. GONZALES Bd Res. No. 182 dtd. Nov. 6, 2007 31-Dec-09 8, 2015 8-Jul-15 31-Dec-17

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LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
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2558 ROBERTO J. DE CASTRO Bd. Res. No. 90 dtd. Nov. 16, 2006 31-Dec-08
Bd. Res. No. 153 dtd. Dec. 21, Bd. Res. No. 334 dtd.
1122 ROBERTO L. HINOLAN 2010 31-Dec-13 Dec. 27, 2013 1-Jan-14 31-Dec-16

0735 ROBERTO L. TORRES Bd. Res. No. 76 dtd. Sept 15, 2004 31-Dec-06
Bd. Res. No. dtd. May
1685 ROBERTO PERALTA KEYSER Bd. Res. No. 324 dtd. Dec. 27, 2013 31-Dec-16 12, 2017 12-May-17 10-Jul-20
Bd Res. No. 79 dtd. Sept.
2983 ROBERTO R. DIONISIO 11, 2007 11-Sep-07 31-Dec-09
Bd Res. No. 04 dtd. Jan.
3588 ROBERTO RASE MONTEMAYOR Bd Res. No. 30 dtd. Jan. 23, 2013 31-Dec-15 27, 2016 27-Jan-16 31-Dec-18
Bd. Res. No. 107 dtd.
1969 ROBERTO ROMEY REJANO Bd. Res. No. 117 dtd. Dec. 22, 2011 31-Dec-14 July 14, 2015 14-Jul-15 31-Dec-17
Bd. Res. No. 40 dtd. Dec
2045 ROBERTO SAN ANDRES DILINO Bd. Res. No. 121 dtd. Dec 26, 2011 31-Dec-14 19, 2014 1-Jan-15 31-Dec-17
Bd. Res. No. 47 dtd. March 12, Bd. Res. No. __ dtd. April
0830 ROBERTO TIBAY OLETA 2015 31-Dec-17 10, 2017 10-Apr-17 23-Mar-20
Bd. Res. No. 40 (A) dtd.
4562 ROBERTO VALENTE ORCAJADA Bd. Res. No. 14 dtd. Feb. 20, 2012 31-Dec-14 March 4, 2015 4-Mar-15 31-Dec-17
Bd. Res. No. 41 dtd. Dec.
4995 ROBERTO VALLENO JACELA Bd. Res. No. 06 dtd. Feb. 8, 2012 31-Dec-14 19, 2014 1-Jan-15 31-Dec-17
Bd. Res. No. 354 dtd.
5489 ROBIN ANG LEE Dec. 27, 2013 27-Dec-13 31-Dec-15
Bd. Res. No. 126 dtd. Sept. 19, Bd. Res. No. 132 dtd.
0295 ROBINSON DANGCALAN BERHAY, JR. 2012 31-Dec-15 August 11, 2015 1-Jan-16 31-Dec-18
Br. Res. No.__ dtd. April
296 ROBINSON HERMOSO STA. CRUZ 10, 2017 10-Apr-17 26-Oct-20
Br. Res. No. 23 dtd.
6616 ROBY VANESSA GAMOTAN BALARES January 18, 2017 18-Jan-17 31-Dec-19
Br. Res. No. 256 dtd.
6015 ROCHELLE HESARZA TORIO December 14, 2015 14-Dec-15 31-Dec-17

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LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
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PREVIOUS ACCREDITATION APPROVAL
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NO. PARTNERSHIPS DATE DATE (BR NO. / DATE) From To
Br. Res. No.__ dtd. April
6936 ROCHELLE MARA BARTOLO DE LOS REYES 10, 2017 10-Apr-17 13-Aug-20
Br. Res. No. 139 dtd.
6762 ROCKY D. BAYAS March 28, 2017 28-Mar-17 27-Aug-20
Bd. Res. No. 117 dtd.
1880 RODANTE M. PANGAN Bd. Res. No. 154 dtd. Sept. 5, 2008 31-Dec-11 Sept. 19, 2012 19-Sep-12 31-Dec-14
Br. Res. No.__ dtd. April
6897 RODEL ADOLACION SABLON 10, 2017 10-Apr-17 14-Nov-20
Br. Res. No.__ dtd. April
6898 RODEL DIMARUCOT ALBERTO 10, 2017 10-Apr-17 30-Jan-20
Br. Res. No. 139 dtd.
6763 RODEL LOCSIN SAHAGUN March 28, 2017 28-Mar-17 6-Nov-20
Bd. Res. No. 34 dtd.
2021 RODEL MANIPOL MONTESA Bd. Res. No. 35 dtd. Feb. 29, 2012 31-Dec-14 December 19, 2014 1-Jan-15 31-Dec-17
Br. Res. No.__ dtd. April
2022 RODEL RECTO ETORMA 10, 2017 10-Apr-17 14-Feb-20
Br. Res. No.__ dtd. April
6851 RODEL RYAN LOPENA YANA 10, 2017 10-Apr-17 22-Feb-20
Bd. Res. No . 127 dtd.
0587 RODEL TADENA LOPICO Bd. Res. No .206 dtd. Oct. 29, 2013 31-Dec-16 March 17, 2017 17-Mar-17 21-Jul-20
Br. Res. No. 449 dtd.
6556 RODELIA RELATORRES TALAVERA December 14, 2016 14-Dec-16 31-Dec-18
Bd. Res. No.164 dtd. Oct.
2461 RODELIO A. SILVA Bd. Res. No. 83 dtd. Nov. 10, 2006 31-Dec-08 28, 2008 1-Jan-09 31-Dec-11
Bd. Res. No. 07 dtd. Jan.
0148 RODELIO B. ARELLANO Bd. Res. No. 13 dtd. March 5, 2002 31-Dec-04 26, 2009 26-Jan-09 31-Dec-11
Bd. Res. No. 248 dtd.
2179 RODELIO DE LA CRUZ PARAFINA Bd. Res. No. 71 dtd. June 5, 2012 31-Dec-14 August 25, 2016 25-Aug-16 31-Dec-18
Bd Res. No. 03 dtd. Jan.
3609 RODELIO E. TORRES 9, 2008 9-Jan-08 31-Dec-10
Bd. Res. No. 114 dtd.
4790 RODELITO BERNARDINO CRUZ Sept. 6, 2010 6-Sep-10 31-Dec-12

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LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
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PREVIOUS ACCREDITATION APPROVAL
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Br. Res. No. 131 dtd.
6198 RODERICK ROSALES RONIDEL June 7, 2016 7-Jun-16 31-Dec-18
Bd. Res. No. 131 dtd.
5337 RODERICK TIAMA ENRIQUEZ August 28, 2013 28-Aug-13 31-Dec-15
Bd. Res. No. 77 dtd.
4617 RODERICO TARUC SANTOS Bd. Res. No. 33 dtd. Feb. 29, 2012 31-Dec-14 March 10, 2017 10-Mar-17 21-Jun-20
Bd Res. No. 190 dtd. July
3498 RODIEL CRISOSTOMO FERRER Bd Res. No. 100 dtd. Oct. 19, 2011 31-Dec-13 7, 2016 7-Jul-16 31-Dec-18
Br. Res. No. 127 dtd.
5885 RODITA DITCHON BEJEMINO August 11, 2015 11-Aug-15 31-Dec-17
Bd. Res. No. 158 dtd. Sept. 27, Bd. Res. No. 40 dtd. Feb.
1488 RODOLFO BALLENA KING 2013 31-Dec-16 9, 2017 9-Feb-17 6-Aug-20
Bd Res. No. 26 dtd. Feb.
3689 RODOLFO BANTING STO. DOMINGO Bd Res. No. 289 dtd. Dec. 23, 2013 31-Dec-15 9, 2016 9-Feb-16 31-Dec-18
Bd. Res. No. 40(A) dtd.
1064 RODOLFO BELLO OCTAVO Bd. Res. No. 03 dtd. Jan. 31, 2012 31-Dec-14 March 4, 2015 4-Mar-15 31-Dec-17
Bd. Res. No. 160 dtd.
0715 RODOLFO C. ESQUIVEL Bd. Res. No. 75 dtd. Sept 15, 2004 31-Dec-06 Oct. 8, 2007 8-Oct-07 31-Dec-09
Bd. Res. No. 19 dtd. December 16, Bd. Res. No. 5547 dtd.
5547 RODOLFO CONCEPCION MAADIL 2014 31-Dec-16 November 24, 2016 1-Jan-17 31-Dec-19
Bd Res. No. 158 dtd. Oct.
3441 RODOLFO E. MENGUITO 8, 2007 8-Oct-07 31-Dec-09
Bd. Res. No. 93 dtd.
4779 RODOLFO E. RAVELO June 8, 2010 8-Jun-10 31-Dec-12
Bd. Res. No. ___ dtd.
4886 RODOLFO LORENZO SALCEDO, JR. Bd. Res. No. 335 dtd. Dec. 27, 2013 31-Dec-16 April 10, 2017 10-Apr-17 19-Oct-20
Br. Res. No. 373 dtd.
6417 RODOLFO M. PENINOY November 23, 2016 23-Nov-16 31-Dec-18
Bd. Res. No. 67 dtd. July
5350 RODOLFO MINA TIERRA, JR. Bd. Res. No. 139 dtd. Sept. 9, 2013 31-Dec-15 8, 2015 1-Jan-16 31-Dec-18
Bd. Res. No. 123 dtd.
1700 RODOLFO NAJE CLAROS Bd. Res. No. 194 dtd. Oct. 29, 2013 31-Dec-15 May 23, 2016 23-May-16 31-Dec-18

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LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
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PREVIOUS ACCREDITATION APPROVAL
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Bd Res. No. 77 dtd. April
3489 RODOLFO NIETO PADILLA Bd Res. No. 75 dtd. Mar. 26, 2010 31-Dec-12 16, 2013 16-Apr-13 31-Dec-15
Bd. Res. No. 47 dtd. August 27, Bd. Res. No. 143 dtd.
0248 RODOLFO P. DARANG 2003 31-Dec-05 Oct. 1, 2007 1-Oct-07 31-Dec-09
Bd Res. No. 272 dtd.
2825 RODOLFO PAGAYON PAGADOR Bd Res. No. 29 dtd. Jan. 23, 2013 31-Dec-15 December 28, 2015 1-Jan-16 31-Dec-18
Bd. Res. No. 03 dtd. Jan.
1213 RODOLFO PAYAWAL MANALO Bd. Res. No. 283 dtd. Dec. 23, 2013 31-Dec-16 18, 2017 18-Jan-17 31-Dec-19
Bd. Res. No. 19 dtd. Mar.
1968 RODOLFO PUNO LEMENCE Bd. Res. No. 15 dtd. Mar. 3, 2006 31-Dec-08 4, 2009 4-Mar-09 31-Dec-11

2511 RODOLFO R. AGLERON Bd. Res. No. 88 dtd. Nov. 10, 2006 31-Dec-08
Bd. Res. No. 166 dtd. Sept. 27, Bd. Res. No. 434 dtd.
1305 RODOLFO RAMIREZ KHIA 2013 31-Dec-16 Dec. 14, 2016 1-Jan-17 31-Dec-19
Bd. Res. No. 81 dtd. August 13, Bd. Res. No. 40 dtd. Dec.
4317 RODOLFO RAVIZ RAFER 2012 31-Dec-14 19, 2014 1-Jan-15 31-Dec-17
Bd. Res. No. 47 dtd. Feb.
3387 RODOLFO SORIANO CORPUS Bd. Res. No. 101 dtd. Oct. 26, 2009 31-Dec-12 11, 2013 11-Feb-13 31-Dec-15
Br. Res. No. 367 dtd.
6406 RODOLFO STA. ISABEL BAAY November 10, 2016 10-Nov-16 31-Dec-18
Br. Res. No. dtd. May 12,
6407 RODOLFO TIBAYAN LUGARTOS, JR. 2017 12-May-17 2-Oct-20
Bd Res. No. 133 dtd.
3306 RODOLFO V. DELLA Sept. 26, 2007 26-Sep-07 31-Dec-09
Bd. Res. No. 60 dtd. Dec.
5080 RODOLFO VERDIDA ALBURO Bd. Res. No. 77 dtd. June 21, 2012 31-Dec-14 29, 2014 1-Jan-15 31-Dec-17
Bd. Res. No. 86 dtd. April
0689 RODOR MANANGAN PARAISO Bd. Res. No. 85 dtd. April 14, 2010 31-Dec-12 16, 2013 16-Apr-13 31-Dec-15
Bd. Res. No. 03 dtd.
5532 RODRIGO BADENAS NIANGO, JR. August 13, 2014 13-Aug-14 31-Dec-16
Bd. Res. No. 21 dtd. Jan.
2662 RODRIGO C. MARIANO 31, 2007 31-Jan-07 31-Dec-09

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LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
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PREVIOUS ACCREDITATION APPROVAL
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Bd. Res. No. 11 dtd. Jan.
2598 RODRIGO C. MENESES 29, 2007 29-Jan-07 31-Dec-09
Bd. Res. No. 71 dtd. April
3927 RODRIGO C. SANTIAGO 2, 2008 2-Apr-08 31-Dec-10
Bd. Res. No. 20 dtd.
1950 RODRIGO HERRERIA ELLANA Bd. Res. No. 101 dtd. Oct. 21, 2011 31-Dec-14 December 20, 2014 1-Jan-15 31-Dec-17
Bd. Res. No. 09 dtd. Feb.
4071 RODRIGO INSERTO ABLAZA Bd. Res. No. 11 dtd. Feb. 25, 2011 31-Dec-13 2, 2015 2-Feb-15 31-Dec-17
Bd. Res. No. 81 dtd. August 13, Bd. Res. No. 34 dtd. Feb.
0114 RODRIGO MENDEZ ANTIPUESTO 2012 31-Dec-15 9, 2016 9-Feb-16 31-Dec-18
RODRIGO OKIT NIERE (Formerly: Bd. Res. No. 132 dtd.
0642 NIERE, RARA AND ASSOCIATES) Bd. Res. No. 79 dtd. June 21, 2012 31-Dec-15 August 11, 2015 1-Jan-16 31-Dec-18
Bd. Res. No. 10 dtd. Jan.
4248 RODRIGO RODRIGUEZ ABABAT Bd. Res. No. 259 dtd. Dec. 9, 2013 31-Dec-16 18, 2017 18-Jan-17 31-Dec-19

0383 RODRIGUEZ, TORRES & CO. Bd. Res. 07 dtd. Feb. 9, 2004 31-Dec-06
Br. Res. No. 203 dtd.
6813 RODULFO ORTIZO MANLANGIT, JR. April 17, 2017 17-Apr-17 21-Jan-20
Br. Res. No. 125 dtd.
6737 RODWIN DIONELA DEUNA March 17, 2017 17-Mar-17 20-Nov-20
Bd. Res. No. 61 dtd. April
4496 ROEHL TABLAN ROQUE 17, 2009 17-Apr-09 31-Dec-11
Br. Res. No. 241 dtd.
6283 ROEL A. VILLANUEVA August 23, 2016 23-Aug-16 31-Dec-18
Bd. Res. No. 122 dtd.
4208 ROEL E. HERMOSILLA Bd. Res. No. 150 dtd. Sept. 5, 2008 31-Dec-10 Dec 26, 2011 26-Dec-11 31-Dec-13
Bd Res. No. 21 dtd. Feb.
3414 ROEL RANCES BADURIA Bd Res. No. 07 dtd. Jan. 8, 2013 31-Dec-15 9, 2016 9-Feb-16 31-Dec-18
Bd. Res. No. 164 dtd.
5495 ROEL SINGSON BATERNA Bd. Res. No. 355 dtd. Dec. 27, 2013 31-Dec-15 Sept. 17, 2015 1-Jan-16 31-Dec-18
Bd. Res. No. 23 dtd. Dec.
5554 ROGELIO ALCANTARA IMMACULATA 19, 2014 19-Dec-14 31-Dec-16

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LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
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Bd. Res. No. 204 dtd.
4269 ROGELIO BUENO CO Bd. Res. No. 145 dtd. Sept. 9, 2013 31-Dec-16 August 12, 2016 1-Jan-17 31-Dec-19
Bd. Res. No. 134 dtd. Dec. 14, Bd. Res. No. 27 dtd. Feb.
0878 ROGELIO C. FONTANOZA 2004 31-Dec-06 12, 2010 12-Feb-10 31-Dec-12

1130 ROGELIO G. INDITA Bd. Res. No. 41 dtd. Apr. 12, 2005 31-Dec-07
Bd. Res. No. 97 dtd. Oct.
1131 ROGELIO GLORIA LORENZO Bd. Res. No. 55 dtd. Mar. 18, 2008 31-Dec-10 19, 2011 19-Oct-11 31-Dec-13
Br. Res. No. 126 dtd.
6744 ROGELIO GUECO INDITA March 17, 2017 17-Mar-17 13-Dec-20
Br. Res. No.__ dtd. April
6888 ROGELIO GUERZON PANELO, JR. 10, 2017 10-Apr-17 10-Jan-20
Bd Res. No. 132 dtd.
2766 ROGELIO L. ALMORADIE Bd Res. No. 20 dtd. Jan. 8, 2013 31-Dec-15 August 11, 2015 1-Jan-16 31-Dec-18
Bd Res. No. 03 dtd. Jan.
3608 ROGELIO L. DAGOS 9, 2008 9-Jan-08 31-Dec-10
Bd. Res. No. 02 dtd. Jan.
4429 ROGELIO LAFUENTE YU Bd. Res. No. 09 dtd. Feb. 2, 2015 31-Dec-17 18, 2017 1-Jan-18 31-Dec-20
Bd. Res. No. 125 dtd. Sept. 19, Bd. Res. No. 176 dtd.
4853 ROGELIO MAGRAMO VALDEZCO, JR. 2012 31-Dec-15 Oct. 13, 2015 1-Jan-16 31-Dec-18
Br. Res. No. 349 dtd.
6375 ROGELIO PELLOSIS ECO, JR. November 3, 2016 3-Nov-16 31-Dec-18

0064 ROGELIO R. PINAUIN Bd. Res. No. 19 dtd. June 18, 2001 31-Dec-03
Bd. Res. No. 04 dtd. Feb.
4517 ROGELIO S. VILLAPAZ Bd. Res. No. 64 dtd. May 5, 2009 31-Dec-11 8, 2012 8-Feb-12 31-Dec-14
Bd. Res. No. 157 dtd.
4236 ROGELIO S. YU Sept. 5, 2008 5-Sep-08 31-Dec-10
Bd. Res. No. 81 dtd. August 13, Bd. Res. No. 171 dtd.
2022 ROGELIO TAGAYUNA GAN 2012 31-Dec-14 Sept. 21, 2015 21-Sep-15 31-Dec-17
Bd Res. No. 09 dtd. Feb.
2784 ROGELIO VERA GACHE Bd Res. No. 84 dtd. April 14, 2010 31-Dec-12 2, 2015 2-Feb-15 31-Dec-17

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LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
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Bd. Res. No. 96 dtd. August 13, Bd. Res. No. 109 dtd.
5107 ROGELIO YAP SALIPOT 2012 31-Dec-14 July 14, 2015 14-Jul-15 31-Dec-17
Bd. Res. No. 97 dtd.
0296 ROGELITA J. MOLO Bd. Res. No. 53 dtd. Sept. 8, 2006 31-Dec-08 Sept. 22, 2009 22-Sep-09 31-Dec-11
Bd. Res. No. 40 dtd. March 28, Bd. Res. No. 116 dtd.
4899 ROGELYN TAGANAS RONQUILLO 2011 31-Dec-13 July 24, 2015 24-Jul-15 31-Dec-17
Bd. Res. No. 91 dtd. Nov.
0716 ROGER B. VILLA Bd. Res. No. 75 dtd. Sept 15, 2004 31-Dec-06 16, 2006 1-Jan-07 31-Dec-09
Bd Res. No. 213 dtd.
3632 ROGER DETERA FORTUNO Bd Res. No. 339 dtd. Dec. 27, 2013 31-Dec-15 April 20, 2017 20-Apr-17 14-Oct-20
Br. Res. No. 07 dtd. Feb.
5710 ROGER E. PULVERA 9, 2016 9-Feb-16 31-Dec-18
Bd. Res. No. 83 dtd. April
3973 ROGER M. BENGCO 15, 2008 15-Apr-08 31-Dec-10
Bd. Res. No. 34 dtd. Feb.
5009 ROGER MAGDULA BAG-O Bd. Res. No. 17 dtd. Feb. 20, 2012 31-Dec-14 9, 2016 9-Feb-16 31-Dec-18
Bd. Res. No. 45 dtd.
5051 ROGER RARANGOL RASALAN Bd. Res. No. 58 dtd. April 13, 2012 31-Dec-14 March 11, 2015 11-Mar-15 31-Dec-17
Bd. Res. No. 41 dtd. Dec.
4405 ROGIE MAR SALINAS ARNALDO Bd. Res. No. 11 dtd. Feb. 8, 2012 31-Dec-14 19, 2014 1-Jan-15 31-Dec-17
Bd. Res. No. 03 dtd. Jan.
5291 ROIBEN TOLENTINO BAUN Bd. Res. No. 88 dtd. April 16, 2013 31-Dec-15 18, 2017 18-Jan-17 31-Dec-19
Br. Res. No.__ dtd. April
6966 ROJANE CABURNAY MENDOZA 10, 2017 10-Apr-17 29-Jun-20
Bd Res. No. 121 dtd.
3230 ROLAN L. DELA VEGA Sept. 14, 2007 14-Sep-07 31-Dec-09
Bd. Res. No. ____ dtd.
3146 ROLAND AGUILAR EBREO Bd. Res. No. 122 dtd. Oct. 26, 2009 31-Dec-12 April 10, 2017 10-Apr-17 3-Nov-20
BD. Res. No. 24 dtd. Feb.
0272 ROLAND CAFE PONDOC BD. Res. No. 22 dtd. Feb. 20, 2012 31-Dec-14 4, 2015 4-Feb-15 31-Dec-17
Bd. Res. No. 126 dtd. August 28, Bd. Res. No. 357 dtd.
1266 ROLANDO APANAN CODILLA 2013 31-Dec-16 November 3, 2016 1-Jan-17 31-Dec-19

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Bd. Res. No. 12 dtd. Jan.
2607 ROLANDO C. ACUA 29, 2007 29-Jan-07 31-Dec-09
Bd. Res. No. 30 dtd. Mar.
2690 ROLANDO E. DELA CRUZ 2, 2007 2-Mar-07 31-Dec-09
Bd Res. No. 206 dtd. November 12, Bd Res. No. 145 dtd.
2775 ROLANDO ESPINOSA VASQUEZ 2012 31-Dec-15 August 17, 2015 1-Jan-16 31-Dec-18
Bd. Res. No. 40 dtd. March 28, Bd. Res. No. 08 dtd. Jan.
4207 ROLANDO HABACON POLIDARIO 2011 31-Dec-13 18, 2017 18-Jan-17 31-Dec-19
Br. Res. No.__ dtd. April
6871 ROLANDO I. DY-LIACCO 10, 2017 10-Apr-17 1-Feb-20
Bd. Res. No. 246 dtd.
2136 ROLANDO LIM MERCADO Bd. Res. No. 225 dtd. Oct. 29, 2013 31-Dec-15 Dec. 14, 2015 1-Jan-16 31-Dec-18
Br. Res. No. 23 dtd.
6617 ROLANDO LUCIANO ROMEROSO January 18, 2017 18-Jan-17 31-Dec-19
Bd. Res. No. 85 dtd. August 13, Bd. Res. No. 115 dtd.
1897 ROLANDO MEDIJA LIBETARIO, JR. 2012 31-Dec-15 July 24, 2015 1-Jan-16 31-Dec-18
Bd. Res. No. 302 dtd.
1132 ROLANDO MUNAR DUCUSIN Bd. Res. No. 226 dtd. Oct. 29, 2013 31-Dec-16 Oct. 10, 2016 1-Jan-17 31-Dec-19
Bd. Res. No. 115 dtd.
4077 ROLANDO R. BARRIENTOS May 29, 2008 29-May-08 31-Dec-10
Bd. Res. No. 61 dtd. April
4497 ROLANDO R. OLOG 17, 2009 17-Apr-09 31-Dec-11
Br. Res. No. 125 dtd.
6738 ROLANDO S. MARCELO March 17, 2017 17-Mar-17 6-Dec-20
Br. Res. No. 243 dtd.
6295 ROLANDO S. PABLO August 25, 2016 25-Aug-16 31-Dec-18

1847 ROLANDO S.J. GARCIA Bd. Res. No. 129 dtd. Dec. 28, 2005 31-Dec-07
Bd Res. No. 229 dtd. December 28, Bd Res. No. 248 dtd.
3058 ROLANDO SALIPANDE CONTE 2012 31-Dec-15 December 14, 2015 1-Jan-16 31-Dec-18
Bd. Res. No. 139 dtd.
4151 ROLANDO SAN ANDRES CRUZ July 18, 2008 18-Jul-08 31-Dec-10

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LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
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NO. PARTNERSHIPS DATE DATE (BR NO. / DATE) From To
Bd. Res. No. 119 dtd.
2410 ROLANDO SANBLASENIO SUMALAGUE, JR. Bd. Res. No. 103 dtd. Oct. 21, 2011 31-Dec-13 July 24, 2015 24-Jul-15 31-Dec-17
Bd Res. No. 248 dtd.
2847 ROLANDO SANTIAGO DE LEON Bd Res. No. 189 dtd. Oct. 29, 2013 31-Dec-15 August 25, 2016 25-Aug-16 31-Dec-18
Bd Res. No. 135 dtd.
2793 ROLANDO SANTIANO GATBONTON Bd Res. No. 49 dtd. Sept. 06, 2007 31-Dec-09 Dec. 2, 2010 2-Dec-10 31-Dec-12
Bd. Res. No. 228 dtd.
0847 ROLANDO SAPUAY DOMINGO Bd. Res. No. 100 dtd. Oct. 19, 2011 31-Dec-13 Oct. 29, 2013 1-Jan-14 31-Dec-16 CANCELLED
Bd. Res. No. 13 dtd. Jan.
1408 ROLANDO U. ADRIAS Bd. Res. No. 62 dtd. May 27, 2005 31-Dec-07 14, 2008 14-Jan-08 31-Dec-10
Bd. Res. No. 216 dtd. November 23, Bd. Res. No. 135 dtd.
5179 ROLDAN FABRICANTE QUIONES 2012 31-Dec-14 August 11, 2015 11-Aug-15 31-Dec-17
Bd. Res. No. 268 dtd.
5472 ROLITO VEYRA BITHAO Bd. Res. No. 317 dtd. Dec. 27, 2013 31-Dec-15 Dec. 28, 2015 1-Jan-16 31-Dec-18
Bd. Res. No. 03 dtd.
4862 ROLLY S. CABLINDA February 8, 2011 8-Feb-11 31-Dec-13
Br. Res. No. 52 dtd. Feb.
6082 ROMANA BOLANO CORNISTA 18, 2016 18-Feb-16 31-Dec-18
Br. Res. No. 12 dtd.
5613 ROMANO MENDEZ & COMPANY February 2, 2015 2-Feb-15 31-Dec-17
Bd. Res. No. 75 dtd. Oct.
4943 ROMANO, PONAY & CO. 7, 2011 7-Oct-11 31-Dec-13
Br. Res. No. 48 dtd. Feb.
6651 ROMEL BARICUATRO EYOY 9, 2017 9-Feb-17 13-Feb-20
Bd. Res. No. 207 dtd.
5462 ROMEL BASILIO BURNOT Bd. Res. No. 308 dtd. Dec. 27, 2013 31-Dec-15 August 12, 2016 12-Aug-16 31-Dec-18
Br. Res. No.__ dtd. April
5463 ROMEL VINCENT LAURENCIO SAULOG 10, 2017 10-Apr-17 14-Sep-20
Br. Res. No.__ dtd. April
5464 ROMELIA ACOB FRANADA 10, 2017 10-Apr-17 23-Feb-20
Bd Res. No. 56 dtd.
2852 ROMEO A. AQUINO Sept. 06, 2007 6-Sep-07 31-Dec-09

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LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
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Br. Res. No. 318 dtd.
6356 ROMEO BERNAL MARY October 26, 2016 26-Oct-16 31-Dec-18
Bd. Res. No. 76 dtd.
2297 ROMEO BIGAYAN MATIAS Bd. Res. No. 60 dtd. March 6, 2013 31-Dec-15 March 28, 2016 28-Mar-16 31-Dec-18
Br. Res. No. dtd. May 12,
2298 ROMEO C. AGUAS, JR. 2017 12-May-17 10-Dec-20
Bd. Res. No. 64 dtd. May
4518 ROMEO CAMEA TIAMA 5, 2009 5-May-09 31-Dec-11
Bd. Res. No. 07 dtd.
1500 ROMEO D. ABELLON Bd. Res. No. 62 dtd. April 26, 2011 31-Dec-13 August 13, 2014 13-Aug-14 31-Dec-16
Bd. Res. No. 109 dtd.
2137 ROMEO DAGURO LUA Bd. Res. No. 52 dtd. Mar. 23, 2010 31-Dec-12 Apr. 15, 2016 15-Apr-16 31-Dec-18
Bd. Res. No. 06 dtd. Jan.
2418 ROMEO ESPIA YAP Bd. Res. No. 34 dtd. Feb. 29, 2012 31-Dec-14 26, 2015 26-Jan-15 31-Dec-17
Bd. Res. No. 181 dtd. October 22, Bd. Res. No. 31 dtd.
4618 ROMEO G. TORNO & CO. 2012 31-Dec-14 December 19, 2014 1-Jan-15 31-Dec-17 Cancelled- Formed
Bd. Res. No. 30 dtd. Feb. Partnership under Boa #
2184 ROMEO GOZUN TORNO Bd. Res. No. 35 dtd. May 29, 2006 31-Dec-08 20, 2012 20-Feb-12 31-Dec-14 4618 dated October 22,
Bd Res. No. dtd. May 12,
3378 ROMEO J. BERNABE Bd Res. No. 148 dtd. Oct. 3, 2007 31-Dec-09 2017 12-May-17 22-Jul-20

2036 ROMEO J. JAMERLAN Bd. Res. No. 22 dtd. April 18, 2006 31-Dec-08

0963 ROMEO L. MARATA Bd. Res. No. 28 dtd. Feb. 18, 2005 31-Dec-07
Bd. Res. No. 224 dtd.
4152 ROMEO LAXAMANA JUNTILLA Bd. Res. No. 161 dtd. Dec. 21, 2010 31-Dec-13 Oct. 29, 2013 1-Jan-14 31-Dec-16
Bd Res. No. 41 dtd. Sept.
2886 ROMEO M. FRANCISCO Bd Res. No. 60 dtd. Sept. 06, 2007 31-Dec-09 06, 2007 6-Sep-07 31-Dec-09
Bd. Res. No. 17 dtd. Feb.
0050 ROMEO NORIEL OLIVEROS Bd. Res. No. 54 dtd. Mar. 28, 2011 31-Dec-13 2, 2015 2-Feb-15 31-Dec-17
Bd. Res. No. 210 dtd. OCT. 29, Bd. Res. No. 140 dtd.
1233 ROMEO ORIBELLO DEAUNA 2013 31-Dec-16 March 28, 2017 28-Mar-17 3-Mar-20

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LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
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PREVIOUS ACCREDITATION APPROVAL
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NO. PARTNERSHIPS DATE DATE (BR NO. / DATE) From To
Bd. Res. No. 57 dtd. Feb.
0422 ROMEO REQUINTINA VILVAR Bd. Res. No. 81 dtd. April 16, 2013 31-Dec-15 19, 2016 19-Feb-16 31-Dec-18
Bd. Res. No. 35 dtd. December 19, Bd. Res. No. dtd. May
2180 ROMEO RIVERA REYES 2014 31-Dec-16 12, 2017 12-May-17 1-Jul-20
Br. Res. No. 139 dtd.
5911 ROMEO RODRIGUEZ GOLIFARDO August 14, 2015 14-Aug-15 31-Dec-17
Bd. Res. No. 17 dtd. Jan.
2373 ROMEO SOLIS AMPARO Bd. Res. No. 49 dtd. Mar. 23, 2010 31-Dec-12 8, 2013 8-Jan-13 31-Dec-15
Bd Res. No. 133 dtd.
3307 ROMEO T. ATACADOR Sept. 26, 2007 26-Sep-07 31-Dec-09
Bd. Res. No. 194 dtd.
0262 ROMEO TAYLO HERNANDEZ Bd. Res. No. 143 dtd. Dec. 2, 2010 31-Dec-13 Oct. 29, 2013 1-Jan-14 31-Dec-16
Bd. Res. No. 222 dtd.
0790 ROMEO TOMAZAR SY Bd. Res. No. 111 dtd. Oct. 26, 2009 31-Dec-12 December 28, 2012 1-Jan-13 31-Dec-15
Bd. Res. No. 125 dtd. Sept. 19, Bd. Res. No. 121 dtd.
3004 ROMEO TOMINES PASTORAL 2012 31-Dec-15 July 24, 2015 1-Jan-16 31-Dec-18
Bd. Res. No. dtd. May
2387 ROMEO TUASON Bd. Res. No. 228 dtd. Oct. 29, 2013 31-Dec-15 12, 2017 12-May-17 13-Nov-20
Bd. Res. No. 148 dtd.
4217 ROMEO V. ENCONTRO Bd. Res. No. 151 dtd. Sept. 5, 2008 31-Dec-10 Dec. 21, 2010 1-Jan-11 31-Dec-13

2254 ROMEO V. MANIKAN Bd. Res. No. 41 dtd. May 30, 2006 31-Dec-08
Bd. Res. No. 149 dtd.
1042 ROMEO Y. FABROS Bd. Res. No. 36 dtd. Mar. 18, 2005 31-Dec-07 Dec. 21, 2009 12/21/2009 31-Dec-11

1759 ROMEO Z. DE LARA Bd. Res. No. 115 dtd. Nov. 8, 2005 31-Dec-07
Br. Res. No. 128 dtd.
6182 ROMERA FELICIANO DE JESUS June 6, 2016 6-Jun-16 31-Dec-18
Bd. Res. No. 90 dtd. June
1705 ROMERO AND ASSOCIATES Bd. Res. No. 171 dtd. Oct. 30, 2008 31-Dec-10 8, 2010 1-Jan-11 31-Dec-13
Br. Res. No. dtd. May 12,
1706 ROMIE LIBRADO TURQUEZA 2017 12-May-17 4-Sep-20

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LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
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NO. PARTNERSHIPS DATE DATE (BR NO. / DATE) From To
Bd Res. No. 18 dtd. Jan.
3699 ROMMEL C. AGASANG 21, 2008 21-Jan-08 31-Dec-10
Br. Res. No. 348 dtd.
6368 ROMMEL DE GUZMAN RAMIREZ November 3, 2016 3-Nov-16 31-Dec-18
Bd Res. No. 47 dtd.
2794 ROMMEL MAGOS BITONG Bd Res. No. 46 dtd. March 28, 2012 31-Dec-14 March 12, 2015 12-Mar-15 31-Dec-17
Bd. Res. No. 117 dtd.
4331 ROMMEL MANZO RECIO Bd. Res. No. 10 dtd. Jan. 30, 2009 31-Dec-11 May 5, 2016 5-May-16 31-Dec-18
Bd. Res. No. 68 dtd. July
0115 ROMMEL OLIMPO GRANADA Bd. Res. No. 80 dtd. June 21, 2012 31-Dec 8, 2015 1-Jan-16 31-Dec-18
Br. Res. No. dtd. May 12,
116 ROMMEL P. GABALDON 2017 12-May-17 24-Dec-20
Bd. Res. No. 63 dtd. Dec.
2470 ROMMEL RODRIGUEZ CORIA Bd. Res. No. 26 dtd. Feb. 20, 2012 31-Dec-14 29, 2014 1-Jan-15 31-Dec-17
Bd. Res. No. 2391 dtd.
0313 ROMUALDO LEOQUINCO YU Bd. Res. No. 171 dtd. Oct. 22, 2012 31-Dec-15 Dec. 4, 2015 1-Jan-16 31-Dec-18
Bd. Res. No. ___ dtd.
1246 ROMUALDO MONDOEDO SAWAY Bd. Res. No. 263 dtd. Dec. 9, 2013 31-Dec-16 April 10, 2017 10-Apr-17 15-Apr-20
Bd Res. No. 06 dtd. Jan.
3633 ROMULO C. ARANDA 9, 2008 9-Jan-08 31-Dec-10
Bd. Res. No. 174 dtd.
1794 ROMULO C. CONEJAR Bd. Res. No. 80 dtd. April 10, 2008 31-Dec-10 Oct. 22, 2012 22-Oct-12 31-Dec-14
Bd Res. No. 106 dtd.
3177 ROMULO L. GEOCANIGA Sept. 14, 2007 14-Sep-07 31-Dec-09
Bd. Res. No. ____ dtd.
0841 ROMULO OLERMO AQUINO Bd. Res. No. 300 dtd. Dec. 27, 2013 31-Dec-16 April 10, 2017 10-Apr-17 7-May-20
Br. Res. No. 34 dtd.
5680 ROMULO ROMEO SISON March 3, 2015 3-Mar-15 31-Dec-17
Bd. Res. No. 93 dtd.
4780 ROMULO Z. ESCOBIA June 8, 2010 8-Jun-10 31-Dec-12 Auturo O. Cua (Acc.
4185 per BR No. 146
0669 ROMULO, CUA, JUMAQUIO & ASSOCIATES Bd. Res. No. 52 dtd. June 9, 2004 31-Dec-06 dtd. Sept. 5, 2008)

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LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
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NO. PARTNERSHIPS DATE DATE (BR NO. / DATE) From To
Br. Res. No. 240 dtd.
6277 RONA VELASCO CAPALARAN August 23, 2016 23-Aug-16 31-Dec-18
Br. Res. No. 101 dtd. July
5854 RONALD ALLAN ELUMBARING FABIAN 14, 2015 8-Jul-15 31-Dec-17

0532 RONALD B. CALUGAS Bd. Res. No. 48 dtd. May 31, 2004 31-Dec-06
Br. Res. No. dtd. May 12,
533 RONALD B. DELA ROSA 2017 12-May-17 17-Mar-20
Bd. Res. No. 114 dtd.
4791 RONALD BADILLO DE LA CRUZ Sept. 6, 2010 6-Sep-10 31-Dec-12
Bd. Res. No. 143 dtd. Sept. 25, Bd. Res. No. 229 dtd.
0339 RONALD BANTUAN ALVAREZ 2012 31-Dec-15 Dec. 1, 2015 1-Jan-16 31-Dec-18
Bd. Res. No. 128 dtd. Sept. 25, Bd. Res. No. 05 dtd. Jan.
5144 RONALD BERNATE COSMOD 2012 31-Dec-14 26, 2015 26-Jan-15 31-Dec-17
Br. Res. No. dtd. May 12,
5145 RONALD D. MABUNGA 2017 12-May-17 2-Feb-20
Br. Res. No. 233 dtd.
5994 RONALD DIMACULANGAN MOJADO December 4, 2015 4-Dec-15 31-Dec-17
Bd. Res. No. 132 dtd. August 28, Bd. Res. No. 79 dtd.
5338 RONALD ERIC CO BUEN 2013 31-Dec-15 March 10, 2017 10-Mar-17 26-Sep-20
Br. Res. No. 214 dtd.
5988 RONALD LIWAG REYES December 1, 2015 1-Dec-15 31-Dec-17
Bd. Res. No. 35 dtd. Mar.
4454 RONALD O. CHUA 6, 2009 6-Mar-09 31-Dec-11
Bd. Res. No. 03 dtd. Jan.
4441 RONALD TOLENTINO PARREO Bd. Res. No. 03 dtd. Jan. 31, 2012 31-Dec-14 26, 2015 26-Jan-15 31-Dec-17
Br. Res. No.__ dtd. April
4442 RONALD V. BUSTOS 10, 2017 10-Apr-17 28-Sep-20
Bd. Res. No. 01 dtd. February 4,
0219 RONALDO B. CABALAG 2003 31-Dec-05
Bd. Res. No. 78 dtd. July
3240 RONALDO CAOLE LIMBO Bd. Res. No. 95 dtd. Aug. 13, 2012 31-Dec-15 8, 2015 1-Jan-16 31-Dec-18

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LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
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PREVIOUS ACCREDITATION APPROVAL
REG. NAME OF FIRM / BR. NO. EXPIRY REFERENCE VALIDITY REMARKS
NO. PARTNERSHIPS DATE DATE (BR NO. / DATE) From To
Bd Res. No. 71 dtd. July
3698 RONALDO DAVID DIZON Bd Res. No. 46 dtd. March 28, 2011 31-Dec-13 8, 2015 8-Jul-15 31-Dec-17
Bd Res. No. 46 dtd. Sept.
2762 RONALDO G. DAVID 04, 2007 4-Sep-07 31-Dec-09
Bd. Res. No. 215 dtd.
5555 RONALDO HERNANDEZ DOTE Bd. Res. No. 23 dtd. Dec. 19, 2014 31-Dec-16 April 20, 2017 20-Apr-17 15-Feb-20
Br. Res. No.249 dtd. May
5556 RONALDO HIPONA ZABALA 3, 2017 3-May-17 12-Feb-20
Bd. Res. No. 268 dtd.
3733 RONALDO JARDINIANO CABAEROS Bd. Res. No. 96 dtd. April 17, 2013 31-Dec-15 Dec. 28, 2015 1-Jan-16 31-Dec-18
Bd. Res. No. 10 dtd. Feb.
4311 RONALDO M. GRABILLO Bd. Res. No. 05 dtd. Jan 26, 2009 31-Dec-11 8, 2012 8-Feb-12 31-Dec-14
Br. Res. No. 18 dtd.
5652 RONALDO MANGLALLAN SANTIAGO February 2, 2015 2-Feb-15 31-Dec-17
Bd. Res. No. 43 dtd. Feb.
1267 RONALDO MONTENEGRO GRUYAL Bd. Res. No. 199 dtd. Oct. 29, 2013 31-Dec-16 9, 2017 9-Feb-17 16-Jun-20
Bd. Res. No.48 dtd.
1898 RONALDO N. QUIAMBAO Bd. Res. No. 17 dtd. Mar. 4, 2009 31-Dec-11 March 28, 2012 28-Mar-12 31-Dec-14
Bd. Res. No. 40 dtd. Dec.
2148 RONALDO RUEDA GALANG Bd. Res. No. 61 dtd. April 26, 2012 31-Dec-14 19, 2014 1-Jan-15 31-Dec-17
Bd. Res. No. 50 dtd. Dec.
1951 RONALDO SABROSO BARLETA Bd. Res. No. 11 dtd. Feb. 8, 2012 31-Dec-14 29, 2014 1-Jan-15 31-Dec-17
Bd. Res. No. 25 dtd. Feb.
5458 RONALDO VILLANUEVA SANTOS Bd. Res. No. 307 dtd. Dec. 27, 2013 31-Dec-15 9, 2016 9-Feb-16 31-Dec-18
Br. Res. No. 36 dtd. Feb.
6069 RONALDO YUTUC PINPIN 9, 2016 9-Feb-16 31-Dec-18
Br. Res. No. dtd. May 12,
6070 RONALENE JOY BASADRE ACHAS 2017 12-May-17 20-Oct-20
Bd. Res. No. 07 dtd. August 13, Bd. Res. No. 353 dtd.
1065 RONEL ARANGOTE VILLANUEVA 2014 31-Dec-16 November 3, 2016 1-Jan-17 31-Dec-19
Bd. Res. No. 46 dtd.
2477 RONESA D. BUQUIRON Bd. Res. No. 104 dtd. Oct. 21, 2011 31-Dec-14 March 11, 2015 11-Mar-15 31-Dec-17

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LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
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PREVIOUS ACCREDITATION APPROVAL
REG. NAME OF FIRM / BR. NO. EXPIRY REFERENCE VALIDITY REMARKS
NO. PARTNERSHIPS DATE DATE (BR NO. / DATE) From To
Bd. Res. No. 443 dtd.
4048 RONILO DURANTE CONDE Bd. Res. No. 43 dtd. Dec. 29, 2014 31-Dec-16 Dec. 14, 2016 1-Jan-17 31-Dec-19
Bd Res. No. 05 dtd. Jan.
3625 RONNIE A. BERINGUELA 9, 2008 9-Jan-08 31-Dec-10
Bd. Res. No. 418 dtd.
0454 RONNIE LAO SARCENO Bd. Res. No. 82 dtd. April 16, 2013 31-Dec-16 November 24, 2016 1-Jan-17 31-Dec-19

1760 RONNIE P. CAUSAPIN Bd. Res. No. 115 dtd. Nov. 8, 2005 31-Dec-07
Bd. Res. No. 40 dtd. Mar.
2730 RONULFO C. LOMOSCO, JR. 2, 2007 2-Mar-07 31-Dec-09
Br. Res. No. 244 dtd.
6304 ROQUE BORLAGDAN LORICO August 25, 2016 25-Aug-16 31-Dec-18
Bd. Res. No. 214 dtd.
4009 ROQUE SANCALA FADO Bd. Res. No. 261 dtd. Dec. 9, 2013 31-Dec-16 April 20, 2017 20-Apr-17 29-Mar-20
Bd. Res. No. 27 dtd. Dec.
1632 RORALDO, GATDULA, PESTAO & CO. Bd. Res. No. 116 dtd. Dec. 22, 2011 31-Dec-14 19, 2014 1-Jan-15 31-Dec-17
Bd. Res. No. 28 dated May 10, Bd. Res. No. 32 dtd. April
0160 ROSA LINDA L. MASOT 2002 31-Dec-04 20, 2006 20-Apr-06 31-Dec-08

0917 ROSA M. RONQUILLO Bd. Res. No. 03 dtd. Jan. 4, 2005 31-Dec-07
Bd. Res. No. 39 dtd. Jan.
3801 ROSA MAE B. PLANA 28, 2008 28-Jan-08 31-Dec-10
Br. Res. No. 115 dtd. July
5868 ROSA MARIA G. TUMANGDAY 24, 2015 24-Jul-15 31-Dec-17
Bd. Res. No. 59 dtd. Dec.
2181 ROSA MARIA TEVES VALENCIA Bd. Res. No. 61 dtd. April 26, 2012 31-Dec-14 29, 2014 1-Jan-15 31-Dec-17
Bd. Res. No. 128 dtd. August 28, Bd Res. No. 90 dtd. Mar.
2669 ROSA ROSSINI LACHICA TUBIG 2013 31-Dec-15 31, 2016 31-Mar-16 31-Dec-18
Br. Res. No. 95 dtd. July
5832 ROSA TOLENTINO EDADES 8, 2015 8-Jul-15 31-Dec-17
Bd. Res. No. 101 dtd.
2324 ROSALIA R. REYES Bd. Res. No. 11 dtd. Jan 30, 2009 31-Dec-11 Oct. 21, 2011 1-Jan-12 31-Dec-14

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LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
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PREVIOUS ACCREDITATION APPROVAL
REG. NAME OF FIRM / BR. NO. EXPIRY REFERENCE VALIDITY REMARKS
NO. PARTNERSHIPS DATE DATE (BR NO. / DATE) From To
Bd. Res. No. 80 dtd. July
4584 ROSALIE A. JACLA 15, 2009 15-Jul-09 31-Dec-11
Bd. Res. No. 315 dtd.
3802 ROSALIE BELTRAN UNAY Bd. Res. No. 132 dtd. Dec. 2, 2010 31-Dec-13 Dec. 27, 2013 1-Jan-14 31-Dec-16
Bd. Res. No. ____dtd.
4132 ROSALIE D. TIU Bd. Res. No. 47 dtd. Dec 29, 2014 31-Dec-16 April 10, 2017 10-Apr-17 24-Oct-20
Bd. Res. No. 47 dtd. March 28, Bd. Res. No. 59 dtd. Dec.
1867 ROSALIE DE SILVA-GUARIN 2012 31-Dec-14 29, 2014 1-Jan-15 31-Dec-17
Br. Res. No. 86 dtd. July
5761 ROSALIE ESTOLE BALHAG 8, 2015 8-Jul-15 31-Dec-17

1445 ROSALIE FRANCISCO DE LEON Bd. Res. No. 64 dtd. May 27, 2005 31-Dec-07
Bd. Res. No. 270 dtd.
2089 ROSALIE H. GABRIEL Bd. Res. No. 46 dtd. Feb. 11, 2013 31-Dec-15 Dec. 28, 2015 1-Jan-16 31-Dec-18
Bd Res. No. 118 dtd.
3220 ROSALIE P. RAMOS Sept. 14, 2007 14-Sep-07 31-Dec-09
Br. Res. No. dtd. May 12,
3221 ROSALIE R. MANALAYSAY 2017 12-May-17 19-Feb-20
Bd Res. No. 130 dtd.
3290 ROSALIE S. MILAN Sept. 26, 2007 26-Sep-07 31-Dec-09
Bd. Res. No. 260 dtd.
1489 ROSALINA ATIENZA CASTILLO Bd. Res. No. 153 dtd. Sept. 9, 2013 31-Dec-16 Sept. 23, 2016 1-Jan-17 31-Dec-19
ROSALINA CASTILLO IRINEO formerly ROSALINA Bd. Res. No. 97 dtd. April
0533 PADILLA CASTILLO Bd. Res. No. 84 dtd. April 16, 2013 31-Dec-15 12, 2016 12-Apr-16 31-Dec-18
Bd Res. No. ___ dtd.
3482 ROSALINA D. BRIONES Bd Res. No. 148 dtd. Sept. 9, 2013 31-Dec-15 April 10, 2017 10-Apr-17 24-Apr-20
Bd Res. No. 79 dtd. Sept.
2984 ROSALINA E. TACOLOD 11, 2007 11-Sep-07 31-Dec-09
Bd. Res. No. 17 dtd. Feb.
1631 ROSALINA MARTINEZ REALUBIT Bd. Res. No. 62 dtd. April 26, 2011 31-Dec-13 2, 2015 2-Feb-15 31-Dec-17
Bd. Res. No. 34 dtd. Jan.
3765 ROSALINA O. COLENDRINO 28, 2008 28-Jan-08 31-Dec-10

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LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
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PREVIOUS ACCREDITATION APPROVAL
REG. NAME OF FIRM / BR. NO. EXPIRY REFERENCE VALIDITY REMARKS
NO. PARTNERSHIPS DATE DATE (BR NO. / DATE) From To
Bd. Res. No. 66 dtd. May
4535 ROSALINA PUNZALAN VELASCO 5, 2009 5-May-09 31-Dec-11
Bd. Res. No. 17 dtd. Feb.
1044 ROSALINA RESIDE-PANGILINAN Bd. Res. No. 121 dtd. Dec 26, 2011 31-Dec-13 2, 2015 2-Feb-15 31-Dec-17
Bd Res. No. 124 dtd. Sept. 17, Bd Res. No. 79 dtd. April
3251 ROSALINA SARMIENTO CASTILLO 2007 31-Dec-09 14, 2010 14-Apr-10 31-Dec-12
Br. Res. No. 34(A) dtd.
5699 ROSALINA U. BASCAO March 3, 2015 3-Mar-15 31-Dec-17
Bd. Res. No. 108 dtd.
2612 ROSALINA Y. BERTULFO Bd. Res. No. 13 dtd. Jan. 29, 2007 31-Dec-09 Oct. 26, 2009 1-Jan-10 31-Dec-12
Bd. Res. No. 29 dtd. Dec.
1970 ROSALINDA PARUNGAO DE LEON Bd. Res. No. 118 dtd. Dec. 22, 2011 31-Dec-14 19, 2014 1-Jan-15 31-Dec-17
Bd. Res. No. 70 dtd. July
1087 ROSALINDA A. MANCE Bd. Res. No. 33 dtd. Feb. 29, 2012 31-Dec-14 8, 2015 8-Jul-15 31-Dec-17
Bd. Res. No. 77 dtd. April
1043 ROSALINDA A. PEREZ Bd. Res. No. 159 dtd. Dec. 21, 2010 31-Dec-13 16, 2013 1-Jan-14 31-Dec-16
Bd. Res. No. 114 dtd.
4075 ROSALINDA A. YBANEZ May 21, 2008 21-May-08 31-Dec-10
Bd Res. No. 209 dtd.
3191 ROSALINDA BRAZA BELCHEZ Bd Res. No. 08 dtd. Jan. 27, 2010 31-Dec-12 November 12, 2012 1-Jan-13 31-Dec-15
Bd. Res. No. 40 dtd. Jan.
3814 ROSALINDA C. POLIDO 28, 2008 28-Jan-08 31-Dec-10
Bd. Res. No. 90 dtd. June
0011 ROSALINDA C. VILLEGAS Bd. Res. No. 47 dtd. Sept. 6, 2007 31-Dec-09 8, 2010 8-Jun-10 31-Dec-12
Bd. Res. No. 262 dtd.
0439 ROSALINDA D. EVANGELISTA Bd. Res. No. 27 dtd. Feb. 24, 2004 31-Dec-06 Sept. 23, 2016 23-Sep-16 31-Dec-18
Bd. Res. No. 133 dtd.
2217 ROSALINDA DC. MAGNO Bd. Res. No. 144 dtd. Sept. 9, 2013 31-Dec-15 June 7, 2016 7-Jun-16 31-Dec-18
Br. Res. No. 427 dtd.
6450 ROSALINDA ECO PEREZ November 29, 2016 29-Nov-16 31-Dec-18
Bd. Res. No. 111 dtd.
0063 ROSALINDA GONZALEZ ILAGA Bd. Res. No. 41 dtd. Jan. 28, 2008 31-Dec-10 Sept. 6, 2010 1-Jan-11 31-Dec-13

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Bd Res. No. 07 dtd. Feb.
3452 ROSALINDA O. REYES Bd Res. No. 159 dtd. Oct. 8, 2007 31-Dec-09 8, 2012 8-Feb-12 31-Dec-14
Br. Res. No. dtd. May 12,
3453 ROSALINDA R. DE GUZMAN 2017 12-May-17 10-Jul-20
Bd. Res. No. 43 dtd. Feb.
4133 ROSALINDA R. GONZALES Bd. Res. No. 312 dtd. Dec. 27, 2013 31-Dec-16 9, 2017 9-Feb-17 5-Sep-20
Bd. Res. No. dtd. May
0534 ROSALINDA ROMULO ORTAEZ Bd. Res. No. 286 dtd. Dec. 23, 2013 31-Dec-16 12, 2017 12-May-17 30-Oct-20
Bd Res. No. 237 dtd. December 28, Bd Res. No. 270 dtd.
3019 ROSALINDA S. SACLUTI 2012 31-Dec-15 December 28, 2015 1-Jan-16 31-Dec-18
Bd. Res. No. 62 dtd. Feb.
2613 ROSALINDA U. BANTOC Bd. Res. No. 28 dtd. Jan. 23, 2013 31-Dec-15 19, 2016 19-Feb-16 31-Dec-18
Br. Res. No. 56 dtd. Feb.
6671 ROSALIZA R. CASIMIRO 10, 2017 10-Feb-17 22-Jun-20
Bd. Res. No. 08 dtd. Jan
4318 ROSALY C. REMO 26, 2009 26-Jan-09 31-Dec-11
Bd. Res. No.206 dtd. November 12, Bd. Res. No. 199 dtd.
0312 ROSALYN S. BALLEBAS 2012 31-Dec-15 November 2, 2015 1-Jan-16 31-Dec-18
Bd. Res. No. 34 dtd.
5033 ROSAMARIA S. TORREJANO Bd. Res. No. 30 dtd. Feb. 20, 2012 31-Dec-14 March 3, 2015 3-Mar-15 31-Dec-17
Br. Res. No. 188 dtd. July
6245 ROSANNA BRUSELAS TORALLO 7, 2016 7-Jul-16 31-Dec-18
Bd. Res. No. 08 dtd. August 13, Bd. Res. No. 08 dtd. Bd. Res. No. ___ dtd.
2255 ROSANNA MALINAO LUSTRE 2014 August 13, 2014 April 10, 2017 10-Apr-17 04-May-20
Br. Res. No.__ dtd. April
6908 ROSANNA R. ARGUELLES 10, 2017 10-Apr-17 9-Oct-20

1350 ROSANNA T. BUNGAYON Bd. Res. No. 57 dtd. May 25, 2005 31-Dec-07
Bd. Res. No. 33 dtd. Mar.
4442 ROSARIO A. CALAMBA 6, 2009 6-Mar-09 31-Dec-11
Bd. Res. No. 75 dtd. July
4000 ROSARIO A. CHUA Bd. Res. No. 37 dtd. Feb. 29, 2012 31-Dec-14 8, 2015 8-Jul-15 31-Dec-17

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LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
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PREVIOUS ACCREDITATION APPROVAL
REG. NAME OF FIRM / BR. NO. EXPIRY REFERENCE VALIDITY REMARKS
NO. PARTNERSHIPS DATE DATE (BR NO. / DATE) From To
Br. Res. No. 240 dtd.
6278 ROSARIO A. ROPEREZ August 23, 2016 23-Aug-16 31-Dec-18
Bd Res. No. 272 dtd.
3026 ROSARIO BATOL - PERETE Bd Res. No. 96 dtd. April 17, 2013 31-Dec-15 Sept. 23, 2016 23-Sep-16 31-Dec-18
Bd Res. No. 48 dtd. Sept.
2785 ROSARIO C. BITUN 06, 2007 6-Sep-07 31-Dec-09
Bd. Res. No. 43 dtd. Feb.
1247 ROSARIO C. LOPEZ Bd. Res. No. 289 dtd. Dec. 23, 2013 31-Dec-16 9, 2017 9-Feb-17 25-Apr-20
Bd Res. No. 93 dtd. Sept.
3092 ROSARIO C. VILLANO 11, 2007 11-Sep-07 31-Dec-09
Bd. Res. No. 41 dtd. Dec.
2436 ROSARIO D. CALVENTO - DASIG Bd. Res. No. 85 dtd. Oct. 11, 2011 31-Dec-14 19, 2014 1-Jan-15 31-Dec-17
Br. Res. No. 138 dtd.
5906 ROSARIO D. LOPEZ August 14, 2015 14-Aug-15 31-Dec-17
Bd Res. No. 163 dtd.
3109 ROSARIO DARLUCIO JUAN Bd Res. No. 95 dtd. Sept. 11, 2007 31-Dec-09 Dec. 21, 2010 21-Dec-10 31-Dec-12
Bd. Res. No. 162 dtd.
2627 ROSARIO HERNANDEZ GAN Bd. Res. No. 245 dtd. Dec. 28, 2012 31-Dec-15 Sept. 17, 2015 1-Jan-16 31-Dec-18
Bd. Res. No. 22 dtd. Feb.
2149 ROSARIO J. JUCO Bd. Res. No. 37 dtd. Mar. 6, 2009 31-Dec-11 20, 2012 20-Feb-12 31-Dec-14
Bd. Res. No. 228 dtd. December 28, Bd. Res. No. ____ dtd.
2906 ROSARIO K. PLANAS 2012 31-Dec-15 April 10, 2017 10-Apr-17 2-Dec-20
Bd. Res. No. 43 dtd. Feb.
0997 ROSARIO LOPEZ ROXAS Bd. Res. No. 140 dtd. Dec. 2, 2010 31-Dec-13 9, 2017 9-Feb-17 7-Oct-20
Bd. Res. No. 35 dtd.
0985 ROSARIO M. TRINIDAD Bd. Res. No. 29 dtd. Feb. 18, 2005 31-Dec-07 Feb. 29, 2012 29-Feb-12 31-Dec-14

0423 ROSARIO MA. Q. YU Bd. Res. No. 24 dtd. Feb. 24, 2004 31-Dec-06
Bd. Res. No. 19 dtd. February 25, Bd. Res. No. 06 dtd. Jan.
4882 ROSARIO MAGDALENA RUBIN ALVAREZ 2011 31-Dec-13 26, 2015 26-Jan-15 31-Dec-17
Bd. Res. No. 04 dtd. Jan.
0986 ROSARIO Q. VILLARBA Bd. Res. No. 215 dtd. Oct. 29, 2013 31-Dec-16 18, 2017 18-Jan-17 31-Dec-19

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PREVIOUS ACCREDITATION APPROVAL
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NO. PARTNERSHIPS DATE DATE (BR NO. / DATE) From To
Bd. Res. No. 52 dtd.Feb.
3854 ROSARIO R. JAVIER 01, 2008 1-Feb-08 31-Dec-10

0904 ROSARIO S. LEGASPI-ABARQUEZ Bd. Res. No. 02 dtd. Jan. 4, 2005 31-Dec-07
Br. Res. No.__ dtd. April
6916 ROSARIO SAEZ BASILLA 10, 2017 10-Apr-17 7-Oct-20
Bd. Res. No. 214 dtd. November 21, Bd. Res. No. 190 dtd.
0803 ROSARIO VILLANUEVA BERNARDINO 2012 31-Dec-15 Oct. 14, 2015 1-Jan-16 31-Dec-18

1899 ROSAURO B. NAVA Bd. Res. No. 06 dtd. Jan. 24, 2006 31-Dec-08
Br. Res. No. dtd. May 12,
1900 ROSE ANN FABIAN BERNARDO 2017 12-May-17 1-Oct-20
Br. Res. No.__ dtd. April
6887 ROSE ANN LERIT RABE 10, 2017 10-Apr-17 6-Jul-20
Br. Res. No.__ dtd. April
6888 ROSE ANTILLER ALOTA 10, 2017 10-Apr-17 4-Feb-20
Bd. Res. No. 37 dtd. Dec.
0255 ROSE EVELYN BANQUERIGO LUMBOS Bd. Res. No. 94 dtd. Oct. 19, 2011 31-Dec-14 19, 2014 1-Jan-15 31-Dec-17
Bd. Res. No. 353 dtd.
5574 ROSE M. CARIO Bd. Res. No. 25 dtd. Dec. 19, 2014 31-Dec-16 November 3, 2016 31-Dec-17 31-Dec-19
Bd. Res. No. 345 dtd.
4979 ROSE MARIE ORILLOSA RAMIREZ Bd. Res. No. 99 dtd. Oct. 19, 2011 31-Dec-13 Dec. 27, 2013 1-Jan-14 31-Dec-16
Br. Res. No. dtd. May 12,
4980 ROSE MARIE P. DE LEMOS 2017 12-May-17 21-Apr-20
Bd. Res. No. 04 dtd. January 8, Bd. Res. No. 225 dtd.
5219 ROSE MARIE SANGA NACPIL 2013 31-Dec-15 Dec. 1, 2015 1-Jan-16 31-Dec-18
Bd Res. No. dtd. May 12,
3379 ROSE PRADO MIRASOL Bd Res. No. 148 dtd. Oct. 3, 2007 31-Dec-09 2017 12-May-17 19-Sep-20
Bd. Res. No. 340 dtd.
4966 ROSEBELLE O. FORBES Bd. Res. No. 90 dtd. Oct. 11, 2011 31-Dec-13 Dec. 27, 2013 1-Jan-14 31-Dec-16
Bd. Res. No. 354 dtd.
1564 ROSELINE T. ESTORES Bd. Res. No. 20 dtd. Feb. 20, 2012 31-Dec-14 November 3, 2016 3-Nov-16 31-Dec-18

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LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
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Bd. Res. No. 213 dtd.
5295 ROSELITO CALAYAG ELEAZAR Bd. Res. No. 89 dtd. April 16, 2013 31-Dec-15 April 20, 2017 20-Apr-17 4-Sep-20
Br. Res. No. 97 dtd. July
5841 ROSELLE FULINARA YGLESIAS 8, 2015 8-Jul-15 31-Dec-17
Br. Res. No. dtd. May 12,
5842 ROSELYN JEREZA PALMA 2017 12-May-17 31-Jan-20
Br. Res. No. 24 dtd.
6625 ROSELYN SALVADOR FIGUEROA January 18, 2017 18-Jan-17 31-Dec-19
Bd. Res. No. 176 dtd.
0535 ROSELYN TUMULAC CHUA Bd. Res. No. 19 dtd. Jan. 8, 2012 31-Dec-15 October 13, 2015 1-Jan-16 31-Dec-18
Bd. Res. No. 44 dtd. March 28, Bd. Res. No. 43 dtd. Dec.
5046 ROSEMARIE B. LEDINA 2012 31-Dec-14 29, 2014 1-Jan-15 31-Dec-17
Bd. Res. No. 196 dtd.
4760 ROSEMARIE C. GLORIA Bd. Res. No. 25 dtd. Jan. 23, 2013 31-Dec-15 November 2, 2015 1-Jan-16 31-Dec-18
Bd Res. No. 10 dtd. Jan.
3666 ROSEMARIE D. CALIMLIM 9, 2008 9-Jan-08 31-Dec-10
Bd. Res. No. ____ dtd.
3891 ROSEMARIE G. ANDRION Bd. Res. No. 63 dtd. April 2, 2008 31-Dec-10 APril 10, 2017 10-Apr-17 24-Apr-20
Bd Res. No. 135 dtd. Sept. 26, Bd Res. No. 80 dtd. April
3315 ROSEMARIE H. LARAO 2007 31-Dec-09 14, 2010 14-Apr-10 31-Dec-12
Bd. Res. No. 269 dtd.
3326 ROSEMARIE NICOLAS MORATO Bd. Res. No. 165 dtd. Oct. 22, 2012 31-Dec-15 Dec. 28, 2015 1-Jan-16 31-Dec-18 Cancelled effective
Bd. Res. No. 32 dtd. Jan. Sept. 22, 2009. Partner
1306 ROSEMARIE R. SALVIO Bd. Res. No. 52 dtd. Apr. 12, 2005 31-Dec-07 28, 2008 28-Jan-08 31-Dec-10 of A. M. Yu &
Bd. Res. No. 79 dtd.
5438 ROSEMARIE REYES DALANGIN Bd. Res. No. 293 dtd. Dec. 23, 2013 31-Dec-15 March 10, 2017 10-Mar-17 15-Mar-20
Bd. Res. No. 04 dtd. Jan.
2575 ROSEMARIE S. CALICA 29, 2007 29-Jan-07 31-Dec-09
Bd. Res. No. 55 dtd. Dec.
4551 ROSEMARIE SOLANO ZAFE Bd. Res. No. 23 dtd. Feb. 20, 2012 31-Dec-14 29, 2014 1-Jan-15 31-Dec-17
Bd Res. No. 173 dtd.
3490 ROSEMARIE T. DELA CRUZ Nov. 6, 2007 6-Nov-07 31-Dec-09

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LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
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Bd. Res. No. 220 dtd. December Bd. Res. No. 249 dtd.
2720 ROSEMARIE TAN HERNANDEZ 28, 2012 31-Dec-15 December 14, 2015 1-Jan-16 31-Dec-18
Br. Res. No. 430 dtd.
6516 ROSEMINDA PAMINTUAN SICANGCO December 14, 2016 14-Dec-16 31-Dec-18
Bd Res. No. 213 dtd.
3472 ROSENDO ABRIL CASTILLO Bd Res. No. 364 dtd. Dec. 27, 2013 31-Dec-16 April 20, 2017 20-Apr-17 20-Jun-20
Br. Res. No. 445 dtd.
6532 ROSENDO MAGALLONES DERIT December 14, 2016 14-Dec-16 31-Dec-18
Bd. Res. No. 111 dtd. October 26, Bd. Res. No. 262 dtd.
4627 ROSENIA ASCENCION C. ARROYO 2009 31-Dec-11 Sept. 23, 2016 23-Sep-16 31-Dec-18
Bd Res. No. 48 dtd. Sept.
2786 ROSIE M. MOTAS 06, 2007 6-Sep-07 31-Dec-09
Bd. Res. No. 110 dtd.
4258 ROSITA ARGUELLES ABARCA Bd. Res. No. 163 dtd. Oct. 28, 2008 31-Dec-10 Nov 10, 2011 10-Nov-11 31-Dec-13
Bd. Res. No. 44 dtd.
4352 ROSITA CHUA CHAM Bd. Res. No. 18 dtd. Feb. 20, 2012 31-Dec-14 March 11, 2015 11-Mar-15 31-Dec-17
Bd. Res. No. 25 dtd. Jan.
3766 ROSITA L. GRASPARIL Bd. Res. No. 339 dtd. Dec. 27, 2013 31-Dec-16 18, 2017 18-Jan-17 31-Dec-19
Bd. Res. No. 52 dtd. Dec.
4487 ROSITA LABORTE GENTILES Bd. Res. No. 76 dtd. Oct. 7, 2011 31-Dec-14 29, 2014 1-Jan-15 31-Dec-17
Br. Res. No. 162 dtd.
6777 ROSITA MONISIT March 28, 2017 28-Mar-17 11-Mar-20
Bd. Res. No. 131 dtd.
5351 ROSITA P. ROBELO Bd. Res. No. 139 dtd. Sept. 9, 2013 31-Dec-15 August 11, 2015 1-Jan-16 31-Dec-18
Bd. Res. No. 44 dtd. March 28, Bd. Res. No. 231 dtd.
1575 ROSITA PALACIO CERVANTES - CADAPAN 2011 31-Dec-13 Oct. 29, 2013 1-Jan-14 31-Dec-16
Bd Res. No. 21 dtd.
2907 ROSLYN SUMBILLA ARELLANO Bd Res. No. 64 dtd. March 6, 2013 31-Dec-15 February 9, 2016 9-Feb-16 31-Dec-18
Bd. Res. No. 62 dtd. Apr.
1192 ROSNONI CAMU SERRANO Bd. Res. No. 45 dtd. Apr. 12, 2005 31-Dec-07 26, 2011 26-Apr-11 31-Dec-13
Bd. Res. No. 213 dtd.
1371 ROSSANA ALMADILLA CONCEPCION Bd. Res. No. 263 dtd. Dec. 9, 2013 31-Dec-16 April 20, 2017 20-Apr-17 10-Dec-20

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LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
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PREVIOUS ACCREDITATION APPROVAL
REG. NAME OF FIRM / BR. NO. EXPIRY REFERENCE VALIDITY REMARKS
NO. PARTNERSHIPS DATE DATE (BR NO. / DATE) From To
Bd. Res. No. 34 dtd.
1971 ROSSANA D. ZACARIAS Bd. Res. No. 36 dtd. Feb. 29, 2012 31-Dec-14 March 3, 2015 3-Mar-15 31-Dec-17
Bd. Res. No. 264 dtd.
3928 ROSSENI ATIENZA ENDAYA Bd. Res. No. 61 dtd. April 26, 2011 31-Dec-13 Sept. 23, 2016 23-Sep-16 31-Dec-18
Bd. Res. No. 23 dtd. Dec.
5556 ROSYLYN LEDESMA RAMIREZ 19, 2014 19-Dec-14 31-Dec-16
Bd. Res. No. 84 dtd. August 13, Bd. Res. No. 207 dtd.
4706 ROUELLA MARIE G. CORPUZ 2012 31-Dec-15 August 12, 2016 12-Aug-16 31-Dec-18
Bd. Res. No. 146 dtd.
4384 ROVELYN QUITORIANO OLAYA Bd. Res. No. 60 dtd. April 26, 2012 31-Dec-14 August 17, 2015 17-Aug-15 31-Dec-17
Br. Res. No. 36 dtd.
5684 ROVILYN FERRANCULLO LERIA March 4, 2015 4-Mar-15 31-Dec-17
Br. Res. No. 29 dtd.
5673 ROVIR IAN MACAHITAS GOLOSINO February 18, 2015 18-Feb-15 31-Dec-17
Br. Res. No.__ dtd. April
5674 ROWEL B. ESTEBAN 10, 2017 10-Apr-17 23-Jan-20
Br. Res. No. 59 dtd. Feb.
6087 ROWELL IVAN CABALIN STA. ANA 19, 2016 19-Feb-16 31-Dec-18
Bd. Res. No. 220 dtd.
2523 ROWENA MONTEMAYOR BARONGAN Bd. Res. No. 69 dtd. March 6, 2013 31-Dec-15 Dec. 1, 2015 1-Jan-16 31-Dec-18
Bd Res. No. 65 dtd. Sept.
2930 ROWENA ADAMOS TORRES 06, 2007 6-Sep-07 31-Dec-09
Bd. Res. No. 228 dtd.
0340 ROWENA ASBAN REYES Bd. Res. No. 28 dtd. Jan. 23, 2013 31-Dec-15 Dec. 1, 2015 1-Jan-16 31-Dec-18
Bd. Res. No. dtd. May
1814 ROWENA B. CEQUEA Bd. Res. No. 125 dtd. Dec. 28, 2005 31-Dec-07 12, 2017 12-May-17 13-Sep-20
Bd. Res. No. 240 dtd.
4114 ROWENA B. PAG-ONG TABADA Bd. Res. No. 76 dtd. Oct. 7, 2011 31-Dec-13 Dec. 4, 2015 4-Dec-15 31-Dec-17
Br. Res. No. 34(A) dtd.
5697 ROWENA C. CLEMENTE March 3, 2015 3-Mar-15 31-Dec-17
Bd. Res. No. 70 dtd. June
5066 ROWENA C. NANGIT 5, 2012 5-Jun-12 31-Dec-14

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Br. Res. No.__ dtd. April
5067 ROWENA D. BELTRAN 10, 2017 10-Apr-17 30-Jun-20
Br. Res. No. 155 dtd. July
6227 ROWENA DELA CRUZ BAUTISTA 4, 2016 4-Jul-16 31-Dec-18
Br. Res. No. dtd. May 12,
6228 ROWENA DIONIDO NICON 2017 12-May-17 7-Apr-20
Bd. Res. No. 51 dtd. Jan.
1813 ROWENA G. CARULLA - JACINTO Bd. Res. No. 125 dtd. Dec. 28, 2005 31-Dec-07 28, 2008 28-Jan-08 31-Dec-10
Br. Res. No. dtd. May 12,
1814 ROWENA GARCIA BRAVO 2017 12-May-17 5-Feb-20
Br. Res. No. 07 dtd. Feb.
6021 ROWENA GARCIA MALLARI 9, 2016 9-Feb-16 31-Dec-18
Bd. Res. No. 278 dtd.
5426 ROWENA GOCOTANO RODRIGUEZ Dec. 18, 2013 18-Dec-13 31-Dec-15
Br. Res. No.__ dtd. April
5427 ROWENA JABERTO NARISMA 10, 2017 10-Apr-17 26-May-20
Br. Res. No. 82 dtd.
6725 ROWENA MENDOZA CASTILLO March 10, 2017 10-Mar-17 8-Jan-20
Bd. Res. No. 41 dtd. March 28, Bd. Res. No. 09 dtd. Feb.
3951 ROWENA R. DE CHAVEZ 2011 31-Dec-13 2, 2015 2-Feb-15 31-Dec-17
Br. Res. No. dtd. May 12,
3952 ROWENA REGRESADO ECHAS 2017 12-May-17 3-Oct-20
Br. Res. No. 74 dtd.
6709 ROWENA REYES FRANCISCO March 10, 2017 10-Mar-17 17-May-20
Bd. Res. No. 82 dtd. April
2058 ROWENA S. COCHICO Bd. Res. No. 24 dtd. April 18, 2006 31-Dec-08 14, 2010 14-Apr-10 31-Dec-12
Bd Res. No. 98 dtd. Sept.
3131 ROWENA S. SANTOS 11, 2007 11-Sep-07 31-Dec-09
Bd Res. No. 163 dtd.
3580 ROWENA SERNA PACRIS Bd Res. No. 168 dtd. Oct. 22, 2012 31-Dec-15 Sept. 17, 2015 1-Jan-16 31-Dec-18
Br. Res. No. 41 (C) dtd.
5709 ROWENA SUZETTE RHODA MACHICA SALAMIDA March 4, 2015 4-Mar-15 31-Dec-17

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LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
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PREVIOUS ACCREDITATION APPROVAL
REG. NAME OF FIRM / BR. NO. EXPIRY REFERENCE VALIDITY REMARKS
NO. PARTNERSHIPS DATE DATE (BR NO. / DATE) From To
Br. Res. No. 36 dtd. Feb.
6070 ROWENA TORILLAS NACARIO 9, 2016 9-Feb-16 31-Dec-18
Br. Res. No. 47 dtd. Feb.
6645 ROWENA TUPRIO POL 9, 2017 9-Feb-17 1-Dec-20
Br. Res. No.__ dtd. April
6646 ROWENA VICENCIO ISAAC-LEMEN 10, 2017 10-Apr-17 12-Dec-20
Bd Res. No. 63 dtd. Sept.
2916 ROWLANDO A. AGULLANA 06, 2007 6-Sep-07 31-Dec-09
Bd. Res. No. 07 dtd.
5539 ROXAN VILLACES LABUGUEN August 13, 2014 13-Aug-14 31-Dec-16
Br. Res. No. 158 dtd.
5937 ROXANNE I. DIONISIO August 24, 2015 24-Aug-15 31-Dec-17
Br. Res. No. 83 dtd. Mar.
6133 ROXANNE MELANIE MARTINEZ RIVERA 31, 2016 31-Mar-16 31-Dec-18 Resolution No. 208
ROXAS CRUZ TAGLE AND CO. ( Formerly: ALBA Bd. Res. No. 211 dtd. November 12, Bd. Res. No. 215 dtd. Approving the change of
0005 ROMEO & CO.) 2012 31-Dec-15 December 1, 2015 1-Jan-16 31-Dec-18 partnership name Dated:
Bd. Res. No. ____ dtd.
4019 ROY A. CAPATOY Bd. Res. No. 96 dtd. May 12, 2008 31-Dec-10 April 10, 2017 10-Apr-17 8-Dec-20
Br. Res. No. dtd. May 12,
4020 ROY ANTHONY ANTONIO VENTURA 2017 12-May-17 24-Oct-20
Bd. Res. No. 34 dtd.
1931 ROY LEONOR PEAFLORIDA Bd. Res. No. 37 dtd. Feb. 29, 2012 31-Dec-14 December 19, 2014 1-Jan-15 31-Dec-17
Br. Res. No. 87 dtd. July
5765 ROY M. CASTAERAS 8, 2015 8-Jul-15 31-Dec-17
Bd. Res. No. 18 dtd. Mar.
4359 ROY MICHAEL B. FLORES 4, 2009 4-Mar-09 31-Dec-11
Br. Res. No.__ dtd. April
4360 ROYCE MODESTO CANDILOSAS 10, 2017 10-Apr-17 15-May-20
Br. Res. No. dtd. May 12,
4361 ROZEL ALEGRE PAR 2017 12-May-17 6-Aug-20
Bd. Res. No. 40 dtd. February 11, Bd. Res. No. 94 dtd. April
5272 ROZELYN RAZO CAMIQUE 2013 31-Dec-15 12, 2016 12-Apr-16 31-Dec-18

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LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
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Bd. Res. No. 207 dtd. November 12, Bd. Res. No. 19 dtd.
0017 RP MAQUILING & COMPANY 2012 31-Dec-15 February 9, 2016 9-Feb-16 31-Dec-18
Bd. Res. No. 127 dtd.
5557 RUBEN BLONES CIA Bd. Res. No. 23 dtd. Dec. 19, 2014 31-Dec-16 March 17, 2017 17-Mar-17 22-Aug-20
Bd. Res. No. 22 dtd.
3929 RUBEN CABUYAO FAUSTINO Bd. Res. No. 03 dtd. Jan. 31, 2012 31-Dec-14 December 19, 2014 1-Jan-15 31-Dec-17
Bd. Res. No. 272 dtd.
0905 RUBEN ESQUIERES ZURBANO Bd. Res. No. 272 dtd. Dec. 18, 2013 31-Dec-16 April 10, 2017 10-Apr-17 26-Jan-20
Bd. Res. No. 106 dtd.
0341 RUBEN GENABE TECSON Bd. Res. No. 88 dtd. Aug. 13, 2012 31-Dec-15 July 14, 2015 1-Jan-16 31-Dec-18
Bd. Res. No. 28 dtd. Dec
4488 RUBEN MARQUEZ GARCIA Bd. Res. No. 119 dtd. Dec 26, 2011 31-Dec-14 19, 2014 1-Jan-15 31-Dec-17
Bd. Res. No. 79 dtd. Mar.
4430 RUBEN MIOZA TENEDERO Bd. Res. No. 69 dtd. June 5, 2012 31-Dec-14 28, 2016 28-Mar-16 31-Dec-18
Bd. Res. No. 59 dtd. Dec.
2009 RUBEN TABORNAL BALLECER Bd. Res. No. 07 dtd. Feb. 8, 2012 31-Dec-14 29, 2014 1-Jan-15 31-Dec-17
Bd. Res. No. 85 dtd. August 13, Bd. Res. No. 155 dtd.
2776 RUBENCITO MARAVILLA DEL MUNDO 2012 31-Dec-15 August 24, 2015 1-Jan-16 31-Dec-18

2275 RUBIE P. RICAFRENTE Bd. Res. No. 42 dtd. May 30, 2006 31-Dec-08
Br. Res. No. 428 dtd.
6506 RUBIO & RUBIO December 14, 2016 14-Dec-16 31-Dec-18
Bd Res. No. 144 dtd. Oct.
3346 RUBY A. SOTOZA 1, 2007 1-Oct-07 31-Dec-09
RUBY C. CHUA (Formerly: RUBY Bd. Res. No. 115 dtd. Sept. 19, Bd. Res. No. 155 dtd.
0643 T. CHU) 2012 31-Dec-15 August 24, 2015 1-Jan-16 31-Dec-18
Br. Res. No. dtd. May 12,
644 RUBY CABALLERO BUENAFE 2017 12-May-17 9-Jun-20
Bd. Res. No. 67 dtd. July
4370 RUBY D. LORDAN Bd. Res. No. 21 dtd. Mar. 4, 2009 31-Dec-11 8, 2015 8-Jul-15 31-Dec-17
Br. Res. No. 408 dtd.
6490 RUBY JANE ARO BAGORIO November 24, 2016 24-Nov-16 31-Dec-18

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Bd. Res. No. 09 dtd. Jan.
4249 RUBY L. ROSASENIA Bd. Res. No. 162 dtd. Oct. 28, 2008 31-Dec-10 8, 2013 8-Jan-13 31-Dec-15
Bd. Res. No. 94 dtd. August 13, Bd. Res. No. 47 dtd. Dec.
5100 RUBY MAE LARGO BULAJAO 2012 31-Dec-14 29, 2014 1-Jan-15 31-Dec-17
Br. Res. No.__ dtd. April
5101 RUBY MONTEROLA GANOB 10, 2017 10-Apr-17 3-May-20
Br. Res. No. 82 dtd. Mar.
6123 RUBY RELIEVE SEBALLE 31, 2016 31-Mar-16 31-Dec-18
Br. Res. No. 149 dtd.
5934 RUBY ROSA BANZON CARAGAY August 17, 2015 17-Aug-15 31-Dec-17
Bd Res. No. 179 dtd.
3538 RUBY T. GOLIMLIM Nov. 6, 2007 6-Nov-07 31-Dec-09
Bd. Res. No. 217 dtd. November 23, Bd. Res. No. 203 dtd.
2411 RUBYLYN ORTEGA REYES 2012 31-Dec-15 November 2, 2015 1-Jan-16 31-Dec-18
Bd Res. No. 83 dtd. Sept.
3011 RUDY B. CLEMENTE JR. 11, 2007 11-Sep-07 31-Dec-09
Bd. Res. No. 70 dtd. July
2524 RUDY FONTANILLA SOMBRITO Bd. Res. No. 122 dtd. Dec 26, 2011 31-Dec-14 8, 2015 8-Jul-15 31-Dec-17
Bd. Res. No. 77 dtd. July
0176 RUDY LIBAO MAGCALAS Bd. Res. No. 32 dtd. April 20, 2006 31-Dec-08 15, 2009 15-Jul-09 31-Dec-11 Cancelled in favor of M.
Bd. Res. No. 182 dtd. L. Aguirre & Co.
4294 RUEL RODRIGO FACUNDO Oct. 30, 2008 30-Oct-08 17-Apr-09 (Approved per BR No.
Bd. Res. No. 36 dtd. February 11, Bd. Res. No. 25 dtd.
5253 RUEL RYAN ORTIZ JULIAN 2013 31-Dec-15 February 9, 2016 9-Feb-16 31-Dec-18
Bd. Res. No. 09 dtd. August 13, Bd. Res. No. _____ dtd.
4371 RUEL TIBAYAN RAMOS 2014 1-Dec-17 April 10, 2017 10-Apr-17 2-Aug-20
Bd. Res. No. 09 dtd. Feb.
0791 RUFINA P. OFRIN Bd. Res. No. 205 dtd. Oct. 29, 2013 31-Dec-15 9, 2016 09-Feb-16 31-Dec-18

2366 RUFINA S. SULIT - SALAS Bd. Res. No. 55 dtd. Sept. 8, 2006 31-Dec-08
Bd. Res. No. 417 dtd.
1214 RUFINO A. MANZANO Bd. Res. No. 197 dtd. Oct. 29, 2013 31-Dec-16 November 24, 2016 1-Jan-17 31-Dec-19

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Bd. Res. No. 09 dtd. Feb.
2674 RUFINO BASOY CATACUTAN Bd. Res. No. 60 dtd. April 26, 2011 31-Dec-13 2, 2015 2-Feb-15 31-Dec-17

1620 RUFINO D. BALBOA Bd. Res. No. 113 dtd. Nov. 8, 2005 31-Dec-07
Br. Res. No.__ dtd. April
1621 RUFINO GREMENTER NUGARA, JR. 10, 2017 10-Apr-17 29-Nov-20

0016 RUFINO MELO AND COMPANY Bd. Res. No. 18 dtd. June 15, 2001 31-Dec-03
Bd. Res. No. 173 dtd.
1423 RUFINO OMAA BANGI Bd. Res. No. 145 dtd. July 18, 2008 31-Dec-10 Sept. 21, 2015 21-Sep-15 31-Dec-17

0377 RUFINO V. CAMPOMANES Bd. Res. 06 dtd. Feb. 9, 2004 31-Dec-06


Bd. Res. No. 250 dtd. Nov. 11, Bd. Res. No. 150 dtd.
1409 RUFO R. MENDOZA 2013 31-Dec-16 July 4, 2016 1-Jan-17 31-Dec-19
Bd. Res. No. 208 dtd. November 12, Bd. Res. No. 190 dtd.
0027 RUPERTO GUEVARRA ABULENCIA 2012 31-Dec-15 Oct. 14, 2015 1-Jan-16 31-Dec-18
Bd. Res. No. dtd. May
4834 RUPERTO SUAREZ URETA, JR. Bd. Res. No. 138 dtd. Dec. 2, 2010 31-Dec-12 12, 2017 12-May-17 18-Aug-20
Br. Res. No. 448 dtd.
6549 RUSSEL DELA LUNA TAMAYO December 14, 2016 14-Dec-16 31-Dec-18
Br. Res. No.__ dtd. April
6902 RUSSEL MONTAS MEMBREBE 10, 2017 10-Apr-17 4-Jan-20
Bd. Res. No. 196 dtd.
0490 RUSSELL ALINDOGAN FERRER Bd. Res. No. 13 dtd. Jan. 8, 2013 31-Dec-15 November 2, 2015 1-Jan-16 31-Dec-18
Bd. Res. No. 134 dtd.
4270 RUSTICO RAYTA PUNZALAN, JR. Bd. Res. No. 165 dtd. Oct. 28, 2008 31-Dec-10 Dec. 2, 2010 1-Jan-11 31-Dec-13
Br. Res. No.__ dtd. April
4271 RUSTIE RAZEL VARGAS FLAVIER 10, 2017 10-Apr-17 5-Sep-20
Br. Res. No. dtd. May 12,
4272 RUSTY LIM GARCIA 2017 12-May-17 24-Oct-20

0469 RUTH B. SABAS Bd. Res. No. 39 dtd. April 14, 2004 31-Dec-06

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Bd. Res. No. 38 dtd.
5266 RUTH FLORES ESTRADA February 11, 2013 11-Feb-13 31-Dec-15
Br. Res. No.__ dtd. April
5267 RUTH MACOY MARIAS 10, 2017 10-Apr-17 12-Nov-20
Bd. Res. No. 102 dtd. August 13, Bd. Res. No. 46 dtd. Dec.
5126 RUTH OCHO AGRIPO 2012 31-Dec-14 29, 2014 1-Jan-15 31-Dec-17
Br. Res. No. 31 dtd. Feb.
6039 RUTH Q. FONTANAR 9, 2016 9-Feb-16 31-Dec-18
Bd Res. No. 24 dtd. Feb.
2931 RUTH RODRIGUEZ ACHA Bd Res. No. 65 dtd. Sept. 06, 2007 31-Dec-09 4, 2015 4-Feb-15 31-Dec-17
Bd. Res. No. 205 dtd. November 12, Bd. Res. No. 09 dtd.
4301 RUTH V. NILL 2012 31-Dec-14 August 13, 2014 1-Jan-15 31-Dec-17
Br. Res. No. 16 dtd.
5632 RUTHCHEL CLAUDIO ALMERIA February 2, 2015 2-Feb-15 31-Dec-17
Bd. Res. No. 18 dtd. Mar.
4358 RUTHER DUQUE BAUTISTA 4, 2009 4-Mar-09 31-Dec-11
Br. Res. No. 128 dtd.
6183 RUTHIE SY JUANSON June 6, 2016 6-Jun-16 31-Dec-18
Br. Res. No. 429 dtd.
6508 RVF & CO. December 14, 2016 14-Dec-16 31-Dec-18
Br. Res. No. 34(A) dtd.
5700 RYAN CIDRO SALVADOR March 3, 2015 3-Mar-15 31-Dec-17
Bd. Res. No. 139 dtd.
4153 RYAN JOHN T. YEBAN July 18, 2008 18-Jul-08 31-Dec-10
Bd. Res. No. 47 dtd. March 28, Bd. Res. No. 67 dtd. July
4694 RYAN KHARL MANTILLA ALEJANDRE 2012 31-Dec-15 8, 2015 1-Jan-16 31-Dec-18
Br. Res. No. 121 dtd.
6163 RYAN PARBO LAXAMANA May 17, 2016 17-May-16 31-Dec-18
Bd. Res. No. 223 dtd.
5473 RYAN RANDALL PILAPIL ESQUILLO Bd. Res. No. 317 dtd. Dec. 27, 2013 31-Dec-15 Dec. 1, 2015 1-Jan-16 31-Dec-18
Bd. Res. No. 13 dtd. Feb.
2159 RYN A. DE CASTRO Bd. Res. No. 170 dtd. Oct. 30, 2008 31-Dec-11 8, 2012 8-Feb-12 31-Dec-14

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Bd. Res. No. 238 dtd.
0918 S. CABRAL, N. MAGNAYE & CO. bd. Res. No. 131 dtd. Nov. 12, 2010 31-Dec-13 Noct. 29, 2013 1-Jan-14 31-Dec-16
Bd. Res. No. 38 dtd. Dec
1034 S. T. FONTAMILLAS & CO. Bd. Res. No. 123 dtd. Dec 26, 2011 31-Dec-14 19, 2014 1-Jan-15 31-Dec-17
Bd. Res. No. 66 dtd.
4078 SABINA M. ARANGORIN-GAMBOA Bd. Res. No. 214 dtd. Oct. 29, 2013 31-Dec-16 March 8, 2017 8-Mar-17 31-Dec-20
Br. Res. No.__ dtd. April
4079 SABINA S. VILLARIN 10, 2017 10-Apr-17 29-Aug-20
SABINO R. DAPAT & CO. Bd. Res. No. 12 dtd. Jan.
0810 (Formerly: SRD & CO.) Bd. Res. No. 329 dtd. Dec. 27, 2013 31-Dec-16 18, 2017 18-Jan-17 31-Dec-19
Bd. Res. No. 177 dtd.
0717 SABRINA FIGUEROA RONQUILLO Bd. Res. No. 233 dtd. Dec. 28, 2012 31-Dec-15 October 13, 2015 1-Jan-16 31-Dec-18
SALDIVAR LEMSIC & CO. ( Formerly: BUCTOLAN Bd. Res. No. 99 dtd. July
2462 SALDIVAR LEMSIC AND COMPANY) Bd. Res. No. 15 dtd. Feb. 20, 2012 31-Dec-14 14, 2015 14-Jul-15 31-Dec-17
Bd. Res. No. 47 dtd. August 27,
0251 SALINDONG & TOMAGAN 2003 31-Dec-05
Br. Res. No. 56 dtd. July
5715 SALISE SORRERA-TY PARTNERS & ASSOCIATES 8, 2015 8-Jul-15 31-Dec-17
Br. Res. No. dtd. May 12,
5716 SALLY GURREA TAMPOS 2017 12-May-17 13-Sep-20
Br. Res. No. 27 dtd.
5664 SALLY PASCUA PABELLO February 18, 2015 18-Feb-15 31-Dec-17
Bd. Res. No. 120 dtd.
4108 SALLY R. ORTIZ May 29, 2008 29-May-08 31-Dec-10
Br. Res. No. dtd. May 12,
4109 SALLY VICUA BELLIDO 2017 12-May-17 26-Feb-20
Bd. Res. No. 35 dtd. Mar.
1703 SALMER BERNARDO AMOROSO Bd. Res. No. 55 dtd. Mar. 18, 2008 31-Dec-10 28, 2011 28-Mar-11 31-Dec-13
Bd. Res. No. 131 dtd. Sept. 25, Bd. Res. No. 144 dtd.
0588 SALOME GONZAGA DE LOS SANTOS 2012 31-Dec-15 August 17. 2015 1-Jan-16 31-Dec-18
Bd Res. No. 44 dtd. Feb.
3548 SALOME H. DELA PEA Bd Res. No. 26 dtd. Feb. 12, 2010 31-Dec-12 11, 2013 11-Feb-13 31-Dec-15

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Bd. Res. No. 141 dtd.
1045 SALUSTIANA HERNANDEZ ANI Bd. Res. No. 248 dtd. Oct. 29, 2013 31-Dec-15 March 28, 2017 28-Mar-17 8-Jun-20
Bd. Res. No. 109 dtd.
4059 SALVACION A. GUADALUPE May 12, 2008 12-May-08 31-Dec-10
Br. Res. No.__ dtd. April
4060 SALVACION A. LOZADA 10, 2017 10-Apr-17 4-Feb-20
Bd. Res. No. 73 dtd. July
2298 SALVACION C. MAGLANTAY Bd. Res. No. 43 dtd. May 31, 2006 31-Dec-08 15, 2009 15-Jul-09 31-Dec-11
Br. Res. No.__ dtd. April
2299 SALVACION DALIDA TULIO 10, 2017 10-Apr-17 29-Nov-20
Bd. Res. No. dtd. May
4218 SALVACION FIDELINO SUBIAGA Bd. Res. No. 208 dtd. Oct. 29, 2013 31-Dec-16 12, 2017 12-May-17 18-May-20
Bd. Res. No. 107 dtd.
1972 SALVACION M. DANAO Bd. Res. No. 121 dtd. Dec 26, 2011 31-Dec-14 July 14, 2015 14-Jul-15 31-Dec-17
Bd. Res. No. 228 dtd.
5427 SALVACION S. TARRAYA Bd. Res. No. 278 dtd. Dec. 18, 2013 31-Dec-15 Dec. 1, 2015 1-Jan-16 31-Dec-18
Bd Res. No. 127 dtd. August 28, Bd Res. No. 04 dtd. Jan.
2932 SALVADOR BALANON MARQUEZ 2013 31-Dec-15 27, 2016 26-Jan-16 31-Dec-18
Br. Res. No. 407 dtd.
6478 SALVADOR BORJA TAN November 24, 2016 24-Nov-16 31-Dec-18
Bd. Res. No. 113 dtd.
0809 SALVADOR C. MUYUELA Bd. Res. No. 108 dtd. Oct. 26, 2009 31-Dec-11 Nov 16, 2011 1-Jan-12 31-Dec-14
Bd. Res. No. 33 dtd. Feb.
1088 SALVADOR CALARA AGUILAR Bd. Res. No. 19 dtd. Mar. 4, 2009 31-Dec-11 29, 2012 29-Feb-12 31-Dec-14
Bd. Res. No. 112 dtd. Sept. 12, Bd. Res. No. 116 dtd.
5129 SALVADOR HAYAGAN GRAJO, JR. 2012 31-Dec-14 July 24, 2015 24-Jul-15 31-Dec-17
Bd Res. No. 244 dtd. December 28, Bd Res. No. 173 dtd.
2848 SALVADOR INSAS PABLO 2012 31-Dec-15 Sept. 21, 2015 1-Jan-16 31-Dec-18
Br. Res. No.__ dtd. April
2849 SALVADOR L. LOIZ 10, 2017 10-Apr-17 22-Oct-20

0536 SALVADOR P. MAGNO Bd. Res. No. 48 dtd. May 31, 2004 31-Dec-06

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2185 SALVADOR R. DAPAT Bd. Res. No. 35 dtd. May 29, 2006 31-Dec-08
Bd. Res. No. 118 dtd.
4095 SALVADOR R. MILITSALA May 29, 2008 29-May-08 31-Dec-10
Br. Res. No. 13 dtd.
5617 SALVADOR REPIZO RAPAL February 2, 2015 2-Feb-15 31-Dec-17
Bd. Res. No. 17 dtd.
0931 SALVADOR SIODINA SODUSTA, JR. Bd. Res. No. 75 dtd. Oct. 7, 2011 31-Dec-13 FEB. 2, 2015 2-Feb-15 31-Dec-17
Bd. Res. No. 109 dtd.
2160 SALVADOR SOLLESTA HO Bd. Res. No. 158 dtd. Oct. 22, 2012 31-Dec-15 Apr. 15, 2016 15-Apr-16 31-Dec-18
Bd. Res. No. 47 dtd. Feb.
4756 SALVADOR TENERIFE FLORESCA, JR. Bd. Res. No. 21 dtd. Jan. 8, 2013 31-Dec-15 17, 2016 17-Feb-16 31-Dec-18

1446 SALVE C. RAPAY Bd. Res. No. 64 dtd. May 27, 2005 31-Dec-07
Br. Res. No. dtd. May 12,
1447 SALVILEA CATAPIA ALCANTARA 2017 12-May-17 24-May-17
Br. Res. No. 56 dtd. July
5716 SALVIO-LEONIDA PANGANIBAN & CO. 8, 2015 8-Jul-15 31-Dec-17
Bd. Res. No. 188 dtd. DECEASED OCT. 26,
1234 SAMSON LEE AVERIA Bd. Res. No. 81 dtd. Oct. 11, 2011 31-Dec-13 Oct. 29, 2013 1-Jan-14 31-Dec-16 2017
Br. Res. No.__ dtd. April
1235 SAMSON ONG GONZALO 10, 2017 10-Apr-17 9-Apr-20
Bd Res. No. 110 dtd. Sept. 06, Bd Res. No. 09 dtd. Feb.
2917 SAMUEL BASINANG LARES 2010 31-Dec-13 2, 2015 2-Feb-15 31-Dec-17
Br. Res. No. 123 dtd. July
5872 SAMUEL BAYETA OJOYLAN, JR. 31, 2015 24-Jul-15 31-Dec-17
Bd. Res. No. 192 dtd.
1066 SAMUEL C. CELESTINO Bd. Res. No. 37 dtd. Mar. 18, 2005 31-Dec-07 Nov. 8, 2007 1-Jan-08 31-Dec-10

0820 SAMUEL C. GAYETA Bd. Res. No. 114 dtd. Oct. 25, 2004 31-Dec-06
Bd. Res. No. 225 dtd.
4585 SAMUEL DELA CRUZ BUSTILLOS Bd. Res. No. 80 dtd. July 15, 2009 31-Dec-11 Dec. 1, 2015 1-Dec-15 31-Dec-17

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Bd. Res. No. 229 dtd.
2138 SAMUEL GIANAN ZUIGA Bd. Res. No. 45 dtd. Feb. 11, 2013 31-Dec-15 Dec. 1, 2015 1-Jan-16 31-Dec-18
Bd Res. No. 148 dtd. Oct.
3380 SAMUEL M. CURATO 3, 2007 3-Oct-07 31-Dec-09
Bd. Res. No. 115 dtd. October 26, Bd. Res. No. 140 dtd.
4634 SAMUEL ZAMORA LEE 2009 31-Dec-11 Sept. 25, 2012 25-Sep-12 31-Dec-14
Bd. Res. No. 124 dtd.
1665 SAN ANDRES AND ASSOCIATES Bd. Res. No. 94 dtd. Sept 21, 2005 31-Dec-07 June 16, 2008 16-Jun-08 31-Dec-10
Bd. Res. No. 351 dtd. Dec. 27, Bd. Res. No. 210 dtd.
0233 SAN BUENAVENTURA & COMPANY 2013 31-Dec-16 April 17, 2017 17-Apr-17 8-Mar-20
Bd. Res. No. 28 dtd. Feb.
4519 SANCHE PALADAN VELOSO Bd. Res. No. 64 dtd. May 5, 2009 31-Dec-11 20, 2012 20-Feb-12 31-Dec-14

2330 SANCHEZ LOZADA & COMPANY Bd. Res. No. 51 dtd. Sept. 5, 2006 31-Dec-08
SANCHEZ MANUCUM & CO. ( Bd. Res. No. 45 dtd. Feb.
2977 Formerly : SANCHEZ MANUCUM LAYSON & CO. ) Bd. Res. No. 74 dtd. March 6, 2013 31-Dec-15 11, 2016 11-Feb-16 31-Dec-18
Bd. Res. No. 122 dtd. August 28, Bd. Res. No. 265 dtd.
1579 SANCHEZ, LLENOS & ASSOCIATES 2013 31-Dec-16 Sept. 23, 2016 1-Jan-17 31-Dec-19
Bd. Res. No. 136 dtd.
1704 SANDRA GONZALES SERAPIO Bd. Res. No. 108 dtd. Oct. 26, 2005 31-Dec-07 Oct. 27, 2009 27-Oct-09 31-Dec-11
Br. Res. No. dtd. May 12,
1705 SANDY REYES FRONTERAS 2017 12-May-17 17-Oct-20

0644 SANTIAGO G. CABANGON Bd. Res. No. 51 dtd. June 7, 2004 31-Dec-06
Bd. Res. No. dtd. May
0073 SANTIAGO GONZALES LEE, JR. Bd. Res. No. 11 dtd. Feb. 2, 2015 31-Dec-17 12, 2017 12-May-17 30-Sep-20
Bd. Res. No. 161 dtd.
2186 SANTIAGO M. DOMAGAS Bd. Res. No. 103 dtd. Oct. 26, 2009 31-Dec-12 Oct. 22, 2012 1-Jan-13 31-Dec-15
Bd. Res. No. 12 dtd. Bd. Res. No. 14 dtd.
0143 SANTILLAN, JIMENEZ & ROQUE, CPA'S February 27, 2002 31-Dec-04 Mar. 03, 2006 3-Mar-06 31-Dec-08
Bd. Res. No. 249 dtd. December Bd. Res. No. 76 dtd. Mar.
5190 SANTINA BAUTISTA MINA 28, 2012 31-Dec-14 28, 2016 28-Mar-16 31-Dec-18

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Bd. Res. No. 07 dtd. August 13, Bd. Res. No. 356 dtd.
1518 SANTOS BEN M. DE PERALTA 2014 31-Dec-16 November 3, 2016 1-Jan-17 31-Dec-19

1332 SANTOS C. BENIPAYO, JR. Bd. Res. No. 55 dtd. May 03, 2005 31-Dec-07
Bd. Res. No. 250 dtd.
4705 SANTOS VERDE SAN JUAN & ASSOCIATES Bd. Res. No. 18 dtd. Jan. 8, 2013 31-Dec-15 Dec. 14, 2015 1-Jan-16 31-Dec-18
Bd. Res. No. 10 dtd. Jan.
1331 SARAH ACUA RAMOS Bd. Res. No. 55 dtd. May 03, 2005 31-Dec-07 27, 2010 1/27/2010 31-Dec-12
Br. Res. No. 139 dtd.
6768 SARAH ANN DE LA CRUZ DABANDAN March 28, 2017 28-Mar-17 17-Mar-20
Bd. Res. No. 78 dtd. April
2059 SARAH B. ESTANISLAO Bd. Res. No. 24 dtd. April 18, 2006 31-Dec-08 14, 2010 14-Apr-10 31-Dec-12

1819 SARAH C. LEE - AVENA Bd. Res. No. 127 dtd. Dec. 28, 2005 31-Dec-07
Br. Res. No.__ dtd. April
6860 SARAH JOY MAPPALA AGULTO 10, 2017 10-Apr-17 19-Sep-20
Bd. Res. No. 83 dtd. August 13, Bd. Res. No. 197 dtd.
4846 SARAH LACSON SIGUE 2012 31-Dec-15 November 2, 2015 1-Jan-16 31-Dec-18
Bd. Res. No.62 dtd. Mar.
4734 SARAH MALABOR SOLILAPSI 26, 2010 26-Mar-10 31-Dec-12
Bd. Res. No. 120 dtd.
4109 SARAH SAAVEDRA SONGALIA May 29, 2008 29-May-08 31-Dec-10
Bd. Res. No. 31 dtd. Mar.
4432 SARTO, SARTO & ASSOCIATES 6, 2009 6-Mar-09 31-Dec-11
Bd Res. No. 06 dtd. Jan.
3634 SATURNINA G. PA-A 9, 2008 9-Jan-08 31-Dec-10
Bd. Res. No. 163 dtd.
2654 SATURNINO GOTICO CONDE Bd. Res. No. 178 dtd. Oct. 22, 2012 31-Dec-15 Sept. 17, 2015 1-Jan-16 31-Dec-18

2512 SATURNINO V. LARIRIT Bd. Res. No. 88 dtd. Nov. 10, 2006 31-Dec-08
Bd. Res. No. 06 dtd. February 4, Bd. Res. No. 18 dtd. April
0230 SATURNINO Y. BULANAN, JR. 2003 31-Dec-05 18, 2006 18-Apr-06 31-Dec-08

Page 696
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1466 SAU - FONG LAM GO Bd. Res. No. 65 dtd. May 27, 2005 31-Dec-07
Br. Res. No. 31 dtd. Feb.
6040 SCHWENDI SAMSON FAJARDO 9, 2016 9-Feb-16 31-Dec-18
Bd. Res. No. 17 dtd. Feb.
1372 SEGISMUNDO JAVELLANA DELARMENTE Bd. Res. No. 04 dtd. Feb. 8, 2011 31-Dec-13 2, 2015 2-Feb-15 31-Dec-17
Bd. Res. No. 36 dtd. Mar.
4466 SEGUNDA L. LANGAM 6, 2009 6-Mar-09 31-Dec-11
Bd. Res. No. 441 dtd.
1215 SEIDINA J. SANTOS Bd. Res. No. 325 dtd. Dec. 27, 2013 31-Dec-16 Dec.147, 2016 1-Jan-17 31-Dec-19
Bd. Res. No. 03 dtd. August 13, Bd. Res. No. ___ dtd.
2024 SELECIOS, BAUTISTA & ASSOCIATES 2014 31-Dec-16 May 12, 2017 12-May-17 6-Jul-20
Bd. Res. No. dtd. May
1519 SELWYN SANTOR JALOVA Bd. Res. No. 82 dtd. July 5, 2005 31-Dec-07 12, 2017 12-May-17 17-Mar-20
Bd. Res. No. 56 dtd.Mar.
3858 SEMACO P. SACMAR 18, 2008 18-Mar-08 31-Dec-10

1091 SERAFICA, VIERNES & CO. Bd. Res. No. 38 dtd. Mar. 18, 2005 31-Dec-07

1133 SERAFIN F. BUSTAMANTE Bd. Res. No. 41 dtd. Apr. 12, 2005 31-Dec-07
Bd. Res. No. 194 dtd.
0690 SERAPIO MANZANO CATIIS Bd. Res. No. 155 dtd. Oct. 22, 2012 31-Dec-15 November 2, 2015 1-Jan-16 31-Dec-18
Bd. Res. No. 165 dtd. Sept. 27, Bd. Res. No. ____ dtd.
3941 SERENA NACARIO SANTOS 2013 31-Dec-16 APril 10, 2017 10-Apr-17 13-Jun-20
Br. Res. No. 96 dtd. July
5839 SERGIO BRAGA BAINCO 8, 2015 8-Jul-15 31-Dec-17
Br. Res. No. dtd. May 12,
5840 SEVERA CANDELARIA RONQUILLO 2017 12-May-17 8-Aug-20
Bd. Res. No. 49 dtd. Mar.
2355 SEVERINA B. DE LEON Bd. Res. No. 57 dtd. Sept. 8, 2006 31-Dec-08 23, 2010 23-Mar-10 31-Dec-12
Bd Res. No. 44 dtd. Aug.
2755 SEVERINO A. BELARMINO 31, 2007 31-Aug-07 31-Dec-09

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LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
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Bd Res. No. 200 dtd.
2965 SEVERINO LAO LAYCO Bd Res. No. 204 dtd. Oct. 29, 2013 31-Dec-15 November 2, 2015 1-Jan-16 31-Dec-18
Bd. Res. No. 87 dtd. April
3989 SEVERINO M. MANAGU 15, 2008 15-Apr-08 31-Dec-10
Bd. Res. No. 58 dtd. April
5052 SEVERINO T. SUPAN 13, 2012 13-Apr-12 31-Dec-14
Bd. Res. No. dtd. May
4372 SEVERO ANTONINO MARAO, III Bd. Res. No. 21 dtd. Mar. 4, 2009 31-Dec-11 12, 2017 12-May-17 17-Nov-20
Br. Res. No. 85 dtd. July
5749 SEVERO LAGUILLES MORALEDA 8, 2015 8-Jul-15 31-Dec-17
Br. Res. No. 426 dtd.
6438 SHANE SALENGA SIGUA November 29, 2016 29-Nov-16 31-Dec-18
Br. Res. No.__ dtd. April
6949 SHARON B. MILLAN 10, 2017 10-Apr-17 13-Jul-20
Bd. Res. No. 08 dtd. Feb.
4983 SHARON MONTELLANO MAGPANTAY - REYES Bd. Res. No. 109 dtd. Nov 8, 2011 31-Dec-13 2, 2015 2-Feb-15 31-Dec-17
Bd. Res. No. ___dtd.
1926 SHARON OLANO ROSARIO Bd. Res. No. 09 dtd. Jan. 27, 2006 31-Dec-08 April 10, 2017 10-Apr-17 6-Dec-20
Br. Res. No. 183 dtd.
5968 SHEENA MARIE SAMSON DELA CRUZ October 14, 2015 14-Oct-15 31-Dec-17
Br. Res. No. 409 dtd.
6498 SHEENA QUIJIOC CORPUZ November 24, 2016 24-Nov-16 31-Dec-18
Br. Res. No. dtd. May 12,
6499 SHEENA TIGLAO SANTOS 2017 12-May-17 26-Aug-20
Bd. Res. No. 135 dtd.
4144 SHEILA A. BLAS July 18, 2008 18-Jul-08 31-Dec-10
Br. Res. No. 126 dtd.
6747 SHEILA ANDATUAN DAYAP March 17, 2017 17-Mar-17 14-Jan-20
Br. Res. No. dtd. May 12,
6748 SHEILA MAE TALABAN DURIAS 2017 12-May-17 13-May-20
Bd. Res. No. 252 dtd. December Bd. Res. No. 11 dtd.
5202 SHEILA MARIE A. DY TIOCO 28, 2012 31-Dec-14 February 2, 2015 2-Feb-15 31-Dec-17

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LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
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Bd Res. No. 129 dtd.
3278 SHEILA MARIE D. DELA CRUZ Sept. 26, 2007 26-Sep-07 31-Dec-09
Br. Res. No. 93 dtd. July
5813 SHELLA MAY ANULAO RIVERA 8, 2015 8-Jul-15 31-Dec-17
Bd. Res. No. 131 dtd.
5505 SHEREE CELESTE M. RIVERA Bd. Res. No. 357 dtd. Dec. 27, 2013 31-Dec-15 August 11, 2015 1-Jan-16 31-Dec-18
Bd. Res. No. 244 dtd. December 28, Bd. Res. No. 230 dtd.
4672 SHERILYN CUTAD LIGUTOM 2012 31-Dec-15 December 1, 2015 1-Jan-16 31-Dec-18
Bd. Res. No. 65 dtd. July
4353 SHERLY SALVADOR URBANO Bd. Res. No. 33 dtd. Feb. 29, 2012 31-Dec-14 8, 2015 8-Jul-15 31-Dec-17
Bd. Res. No. 65 dtd.
3773 SHERRY ANN DAVID ARANDIA Bd. Res. No. 273 dtd. Dec. 18, 2013 31-Dec-16 March 2, 2017 2-Mar-17 9-May-20
Bd. Res. No. 223 dtd.
2721 SHERRYL B. BOOL Bd. Res. No. 81 dtd. April 16, 2013 31-Dec-15 Dec. 1, 2015 1-Jan-16 31-Dec-18
Bd. Res. No. 138 dtd.
4835 SHERRYL SOLEDAD MAURICIO Dec. 2, 2010 2-Dec-10 31-Dec-12
Br. Res. No.__ dtd. April
6867 SHERVIN ACOBA MIGUEL 10, 2017 10-Apr-17 30-Jan-20
Br. Res. No.__ dtd. April
6868 SHERWIN BARBOSA VALIENTE 10, 2017 10-Apr-17 23-Jul-20
Br. Res. No. 14 dtd.
5621 SHERWIN J. SAET February 2, 2015 2-Feb-15 31-Dec-17
Br. Res. No. 127 dtd.
6172 SHERWIN OLIGARIO PORCIUNCULA June 6, 2016 6-Jun-16 31-Dec-18
Br. Res. No. 50 dtd. Feb.
6661 SHERWIN TITAN MERCA 9, 2017 9-Feb-17 10-Sep-20
Bd. Res. No. 228 dtd.
5301 SHERWYNN LAURENCE L. SAY Bd. Res. No. 91 dtd. April 16, 2013 31-Dec-15 Dec. 1, 2015 1-Jan-16 31-Dec-18
Bd Res. No. 54 dtd. Sept.
2837 SHERYL B. SALTING 06, 2007 6-Sep-07 31-Dec-09
Br. Res. No.__ dtd. April
2838 SHERYL CRUZ GONZALES 10, 2017 10-Apr-17 13-Feb-20

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LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
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Bd. Res. No. 210 dtd. OCT. 29, Bd. Res. No. 06 dtd. Jan.
0906 SHERYL LOU B. MOSTAZA 2013 31-Dec-16 18, 2017 18-Jan-17 31-Dec-19
SHERYL PADUA BULACLAC ( Bd. Res. No. 216 dtd. November 23, Bd. Res. No. 40(A) dtd.
5180 Formerly: SHERYL BORTANOG PADUA) 2012 31-Dec-14 March 4, 2015 4-Mar-15 31-Dec-17
Br. Res. No.__ dtd. April
5181 SHERYL UY RAMOS 10, 2017 10-Apr-17 24-Nov-20
Bd. Res. No. dtd. May
4695 SHIELA LYN CHUA CUA Bd. Res. No. 27 dtd. Jan. 23, 2013 31-Dec-15 12, 2017 12-May-17 1-Jan-20

1248 SHIELA RYAN V. JABALON Bd. Res. No. 49 dtd. Apr. 12, 2005 31-Dec-07
Bd. Res. No. 2297 dtd.
5474 SHIELLA MARIE MENDOZA VILLANUEVA Bd. Res. No. 317 dtd. Dec. 27, 2013 31-Dec-15 Dec. 1, 2015 1-Jan-16 31-Dec-18
Br. Res. No. 152 dtd. July
6208 SHIRLEY ABRIGO LIM HONG 4, 2016 4-Jul-16 31-Dec-18
Bd. Res. No. 05 dtd. Jan.
4271 SHIRLEY ANN VILLEGAS NAVAL Bd. Res. No. 189 dtd. Oct. 29, 2013 31-Dec-16 18, 2017 18-Jan-17 31-Dec-19
Br. Res. No. 187 dtd. July
6243 SHIRLEY CAPARAS MEDINA 7, 2016 7-Jul-16 31-Dec-18
Bd. Res. No. 274 dtd
3859 SHIRLEY E. VERGEL DE DIOS Bd. Res. No. 201 dtd OCT. 29, 2013 31-Dec-16 Sept. 23, 2016 1-Jan-17 31-Dec-19
Bd Res. No. 227 dtd. December 28, Bd Res. No. 200 dtd.
3132 SHIRLEY G. SADORNAS 2012 31-Dec-15 November 2, 2015 1-Jan-16 31-Dec-18
Bd. Res. No. 47 dtd. March 28, Bd. Res. No. 60 dtd. Dec.
4406 SHIRLEY GARCIA - CUSTODIO 2012 31-Dec-14 29, 2014 1-Jan-15 31-Dec-17
Bd. Res. No. 144 dtd.
0116 SHIRLEY S. TE Bd. Res. No. 169 dtd. Oct. 22, 2012 31-Dec-15 August 17, 2015 1-Jan-16 31-Dec-18
Bd. Res. No. dtd. May
4219 SHIRWIN YNOBIO SANDOVAL Bd. Res. No. 256 dtd. Dec. 9, 2013 31-Dec-16 12, 2017 12-May-17 25-Nov-20
Bd. Res. No. 15 dtd.
0719 SICANGCO, MENOR VILLANUEVA & CO. Bd. Res. No. 20 dtd. Jan. 8, 2013 31-Dec-15 February 9, 2016 9-Feb-16 31-Dec-18
Bd. Res. No. 173 dtd. Sept. 27, Bd. Res. No. 58 dtd. Feb.
2154 SIGGAOAT TAN-SIGGAOAT ATIENZA & LIM 2013 31-Dec-15 19, 2016 19-Feb-16 31-Dec-18

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LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
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Br. Res. No. 406 dtd.
6464 SILANGAN SIMPAO YABUT November 24, 2016 24-Nov-16 31-Dec-18
Bd Res. No. 57 dtd. Feb.
3700 SILVESTRE ARIOLA MANALIGOD Bd Res. No. 109 dtd. June 4, 2013 31-Dec-16 19, 2016 1-Jan-17 31-Dec-19
Bd Res. No. 59 dtd. Sept.
2880 SILVINA B. SALUD 06, 2007 6-Sep-07 31-Dec-09
Bd. Res. No. 78 dtd. April
3952 SIMEON M. CAYCO 10, 2008 10-Apr-08 31-Dec-10
Br. Res. No. 147 dtd.
5926 SIMON ILAGAN AGUILON August 17, 2015 17-Aug-15 31-Dec-17
Br. Res. No. 318 dtd.
6357 SIMON LAGRIMAS AGUS October 26, 2016 26-Oct-16 31-Dec-18
Bd. Res. No. 260 dtd.
1390 SIMONETTE MARANAN LIUTONGCO Bd. Res. No. 71 dtd. June 5, 2012 31-Dec-14 Sept. 23, 2016 23-Sep-16 31-Dec-18
Bd. Res. No. 88 dtd. Oct.
2150 SIMPLICIO MALAZARTE GASATAN Bd. Res. No. 75 dtd. July 15, 2009 31-Dec-11 11, 2011 1-Jan-12 31-Dec-14
Bd Res. No. 09 dtd.
3279 SISENIA B. CHIN Bd Res. No. 53 dtd. Feb. 11, 2013 31-Dec-15 Feb.9, 2016 9-Feb-16 31-Dec-18 Registration of
Bd. Res. No. 58 dtd. Dec. Additional Partner:
0235 SISON CORILLO PARONE & CO. Bd. Res. No. 08 dtd. Feb. 8, 2012 31-Dec-14 29, 2014 1-Jan-15 31-Dec-17 Ericson De Lemos
Bd. Res. No. dtd. May
1654 SIXTA C. LIM Bd. Res. No. 08 dtd. Feb. 2, 2015 31-Dec-17 12, 2017 12-May-17 6-Aug-20
Bd. Res. No. 05 dtd. Jan.
2579 SOCORRO B. JIMENEZ 29, 2007 29-Jan-07 31-Dec-09
Bd. Res. No. 204 dtd.
0348 SOCORRO BARRAQUIA CALDOZO Bd. Res. No. 158 dtd. Oct. 22, 2012 31-Dec-15 November 2, 2015 1-Jan-16 31-Dec-18
Bd. Res. No. 213 dtd.
1124 SOCORRO BICOL TAMAYO Bd. Res. No. 204 dtd. Oct. 29, 2013 31-Dec-16 April 20, 2017 20-Apr-17 25-Sep-20 Cancelled Connected to
Bd. Res. No. 108 dtd. Laud, Basarte, Olarte,
0396 SOCORRO RAFOLS OLARTE Bd. Res. 29 dtd. Mar. 2, 2007 31-Dec-09 Oct. 26, 2009 1-Jan-10 31-Dec-12 Paez, Vasquez & Co.
Bd Res. No. dtd. May 12,
3160 SOCORRO TIAMZON PAZ Bd Res. No. 148 dtd. Dec. 21, 2009 31-Dec-12 2017 12-May-17 27-Jun-20

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LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
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Br. Res. No.__ dtd. April
3161 SOCRATES GUIDO CONDE ABRUGAR 10, 2017 10-Apr-17 12-Sep-20
Bd Res. No. 177 dtd.
3517 SOCRATES P. VILLOTA Nov. 6, 2007 6-Nov-07 31-Dec-09
Bd. Res. No. 76 dtd. July
1307 SOFIA REYES UY Bd. Res. No. 52 dtd. Apr. 12, 2005 31-Dec-07 15, 2009 15-Jul-09 31-Dec-11
Bd. Res. No. 08 dtd. Jan.
0012 SOFIA S. IBAOS-GUNDRAN Bd. Res. No. 30 dtd. Feb. 18, 2005 31-Dec-07 9, 2008 9-Jan-08 31-Dec-10
Bd. Res. No. 50 dtd. Dec.
3747 SOFIO ILAGAN GONZALVO Bd. Res. No. 69 dtd. June 5, 2012 31-Dec-14 29, 2014 1-Jan-15 31-Dec-17
Br. Res. No. 426 dtd.
6439 SOFRONIA PEREZ ONESA November 29, 2016 29-Nov-16 31-Dec-18
Bd. Res. No. 105 dtd.
3363 SOLANO MAGLINTE BALUCAN Bd Res. No. 146 dtd. Oct. 3, 2007 31-Dec-09 Oct. 26, 2009 1-Jan-10 31-Dec-12
Bd Res. No. 231 dtd. December 28, Bd Res. No. 221 dtd.
3059 SOLEDAD DIO TATAC 2012 31-Dec-15 December 1, 2015 1-Jan-16 31-Dec-18
Bd. Res. No. 54 dtd. Dec.
1900 SOLEDAD MARAYAG TRIANES Bd. Res. No. 117 dtd. Dec. 22, 2011 31-Dec-14 29, 2014 1-Jan-15 31-Dec-17
Bd. Res. No. 243 dtd.
5408 SOLEDAD MAURICIO SARTIN & CO. Oct. 29, 2013 29-Oct-13 31-Dec-15
Bd. Res. No. 110 dtd.
1467 SOLITA TIONGSON VELASQUEZ Bd. Res. No. 09 dtd. Feb. 8, 2012 31-Dec-14 July 14, 2015 14-Jul-15 31-Dec-17
Bd. Res. No. 236 dtd. December Bd. Res. No. 246 dtd.
4755 SONIA D. BELENO 28, 2012 31-Dec-15 December 14, 2015 1-Jan-16 31-Dec-18

1533 SONIA L. TIMIDAN Bd. Res. No. 83 dtd. July 5, 2005 31-Dec-07
Bd. Res. No. 04 dtd.
4669 SONIA N. DELA CRUZ January 27, 2010 27-Jan-10 31-Dec-12
Bd. Res. No. 55 dtd. April
0907 SONIA NAKAO MEROY Bd. Res. No. 02 dtd. Jan. 4, 2005 31-Dec-07 17, 2009 17-Apr-09 31-Dec-11
Bd. Res. No. 28 dtd. Mar.
4418 SONIA PHILIPA M. RICABLANCA 4, 2009 4-Mar-09 31-Dec-11

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LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
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Br. Res. No. 139 dtd.
6769 SONIA VARGAS ANGELES March 28, 2017 28-Mar-17 4-Dec-20
Br. Res. No. dtd. May 12,
6770 SONNY CAPULONG URFANO 2017 12-May-17 3-Mar-20
Bd. Res. No. 228 dtd.
0666 SONNY SIMPLICIANO BONILLA Bd. Res. No. 15 dtd. Jan. 8, 2013 31-Dec-15 Dec. 1, 2015 1-Jan-16 31-Dec-18
Bd. Res. No. 368 dtd.
2091 SORIANO PARDO GO Bd. Res. No. 26 dtd. April 18, 2006 31-Dec-08 November 17, 2016 17-Nov-16 31-Dec-18
Bd. Res. No. 157 dtd. Sept. 27, Bd. Res. No. 97 dtd. Apr.
0665 SOTERO QUEJARDO TRINIDAD 2013 31-Dec-16 12, 2016 1-Jan-17 31-Dec-19 Addnt'l Partner ELTON
Bd. Res. No. 12 dtd. Jan. GEROBISE
0144 STA. ANA, RIVERA & CO. Bd. Res. No. 242 dtd. Oct. 29, 2013 31-Dec-16 18, 2017 18-Jan-17 31-Dec-19 MONTECILLO Bd.
Br. Res. No. 282 dtd.
6326 STANLEY LANDERIO MANZANO September 28, 2016 28-Sep-16 31-Dec-18
Bd. Res. No. 140 dtd.
4164 STELLA A. VEGA July 18, 2008 18-Jul-08 31-Dec-10
Br. Res. No. dtd. May 12,
4165 STEPHANIE IGOY SEBUCAO 2017 12-May-17 24-Sep-20
Bd. Res. No. 204 dtd.
5468 STEPHANY SHEREEN OPIS PRUDENCIO Bd. Res. No. 309 dtd. Dec. 27, 2013 31-Dec-15 August 12, 2016 12-Aug-16 31-Dec-18

0667 STEPHEN CO Bd. Res. No. 52 dtd. June 9, 2004 31-Dec-06


Br. Res. No. 178 dtd.
5964 STEPHEN PAUL SANZ ESCAO October 13, 2015 13-Oct-15 31-Dec-17
Bd. Res. No. 77 dtd.
2276 STEPHEN UY QUE Bd. Res. No. 34 dtd. March 3, 2015 31-Dec-17 March 10, 2017 10-Mar-17 2-Mar-20
Bd. Res. No. dtd. May
1881 STEVE TAN ESTINAR Bd. Res. No. 231 dtd. Oct. 29, 2013 31-Dec-15 12, 2017 12-May-17 4-May-20

0349 SUBAINA L. ASINAS Bd. Res. 04 dtd. Feb. 9, 2004 31-Dec-06


Bd Res. No. 223 dtd. December 28, Bd Res. No. 197 dtd.
3178 SUCYLIN F. VERO 2012 31-Dec-15 November 2, 2015 1-Jan-16 31-Dec-18

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LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
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Br. Res. No.__ dtd. April
3179 SUE ELLEN TUAZON PASUAL 10, 2017 10-Apr-17 19-Nov-20
Bd. Res. No. 63 dtd. Feb.
1795 SUE LYNN L. JOLINGAN Bd. Res. No. 69 dtd. June 5, 2012 31-Dec-14 19, 2016 19-Feb-16 31-Dec-18
Bd. Res. No. 04 dtd. January 8, Bd. Res. No. 77 dtd.
5220 SULAY HASSAN HALIPA 2013 31-Dec-15 March 10, 2017 10-Mar-17 1-May-20

1135 SUNGA SORIANO AND ASSOCIATES Bd. Res. No. 41 dtd. Apr. 12, 2005 31-Dec-07
Bd. Res. No. 231 dtd. December 28, Bd. Res. No. 190 dtd.
2576 SUNNY JOSE T. FREVALDO 2012 31-Dec-15 Oct. 14, 2015 1-Jan-16 31-Dec-18
Br. Res. No. 256 dtd.
6307 SUPILANAS ALVEZ & CO. September 5, 2016 5-Sep-16 31-Dec-18
Bd. Res. No. 139 dtd.
4651 SUSAN ANGELINE APOLINAR ARISTORENAS October 27, 2009 27-Oct-09 31-Dec-11

2188 SUSAN B. AGANON Bd. Res. No. 35 dtd. May 29, 2006 31-Dec-08
Bd. Res. 09 dtd. Mar 4,
1319 SUSAN BALINGIT LEE Bd. Res. 20 dtd. Mar 4, 2009 31-Dec-11 2009 9-Feb-16 31-Dec-18
Bd. Res. No. 106 dtd.
0691 SUSAN BELO PASAQUIAN Bd. Res. No. 78 dtd. June 21, 2012 31-Dec-15 July 14, 2015 1-Jan-16 31-Dec-18
Bd. Res. No. 121 dtd.
4354 SUSAN C. LANSANGAN Bd. Res. No. 15 dtd. Mar. 4, 2009 31-Dec-11 Dec 26, 2011 1-Jan-12 31-Dec-14
Br. Res. No. dtd. May 12,
4355 SUSAN CAPAGUA FLORES 2017 12-May-17 13-Jun-20
Bd. Res. No. 05 dtd. Jan.
2187 SUSAN CARAYUGAN CHEBAT-EVANGELISTA Bd. Res. No. 112 dtd. Nov 16, 2011 31-Dec-14 26, 2015 26-Jan-15 31-Dec-17
Bd. Res. No. 24 dtd. January 23, Bd. Res. No. 223 dtd.
5243 SUSAN FLORES SAURA 2013 31-Dec-15 Dec. 1, 2015 1-Jan-16 31-Dec-18
Br. Res. No. 28 dtd.
5670 SUSAN L. BANDOLIN February 18, 2015 18-Feb-15 31-Dec-17
Bd. Res. No. 169 dtd. Sept. 27, Bd. Res. No. 351 dtd.
3803 SUSAN L. CABAIS 2013 31-Dec-16 November 3, 2016 1-Jan-17 31-Dec-19

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Bd. Res. No. 78 dtd. Oct.
1952 SUSAN L. RIVERO Bd. Res. No. 14 dtd. Mar. 3, 2006 31-Dec-08 7, 2011 7-Oct-11 31-Dec-13
Bd. Res. No. ___dtd.April
3990 SUSAN M. FABULARUM Bd. Res. No. 320 dtd. Dec. 27, 2013 31-Dec-16 10, 2017 10-Apr-17 27-Mar-20
Bd Res. No. 313 dtd.
3327 SUSAN MANDIA NACE Bd Res. No. 150 dtd. Dec. 21, 2010 31-Dec-13 Dec. 27, 2013 1-Jan-14 31-Dec-16
Bd Res. No. 52 dtd. Feb.
3442 SUSAN R. VICTORINO Bd Res. No. 75 dtd. Mar. 26, 2010 31-Dec-12 11, 2013 11-Feb-13 31-Dec-15
Br. Res. No.__ dtd. April
6910 SUSAN SABIO DOMINGO 10, 2017 10-Apr-17 18-Nov-20
Br. Res. No. dtd. May 12,
6911 SUSAN SOPOCO CABELLO 2017 12-May-17 7-Sep-20
Bd Res. No. 84 dtd. August 13, Bd Res. No. 188 dtd. Oct.
3364 SUSAN SORIANO-VIRAY 2012 31-Dec-15 14, 2015 1-Jan-16 31-Dec-18
SUSAN TUAZON ALPASAN ( Formerly: SUSAN A. Bd. Res. No. 19 dtd. Jan.
0210 TAN) Bd. Res. No. 216 dtd. Oct. 29, 2013 31-Dec-16 18. 2017 18-Jan-17 31-Dec-19
Bd Res. No. 77 dtd.
2853 SUSAN VILLARAMA CRUZ Bd Res. No. 197 dtd. Oct. 24, 2012 31-Dec-15 Mar. 28, 2016 28-Mar-16 31-Dec-18
Bd. Res. No. 217 dtd.
0537 SUSAN YANEZ AMIGABLE Bd. Res. No. 108 dtd. Oct. 26, 2009 31-Dec-12 April 20, 2017 20-Apr-17 17-Sep-20
Bd. Res. No. 35 dtd.
2060 SUSANA AGNES A. MIGUEL Bd. Res. No. 29 dtd. Feb. 20, 2012 31-Dec-14 December 19, 2014 1-Jan-15 31-Dec-17
Bd. Res. No. 124 dtd. Sept. 19, Bd. Res. No. 186 dtd.
0736 SUSANA ALMENIANA AGUISANDA 2012 31-Dec-15 Oct. 14, 2015 1-Jan-16 31-Dec-18
Bd. Res. No. 169 dtd. Sept. 27, Bd. Res. No. 19 dtd. Jan.
3783 SUSANA BELONIO VIERNES 2013 31-Dec-16 18, 2017 18-Jan-17 31-Dec-19
Bd Res. No. 155 dtd.
3005 SUSANA C. ROSANA Bd Res. No. 113 dtd. Sept. 12, 2012 31-Dec-15 August 24, 2015 1-Jan-16 31-Dec-18
Bd Res. No. 149 dtd. Oct.
3388 SUSANA C. ZAPLAN 3, 2007 3-Oct-07 31-Dec-09
Br. Res. No.__ dtd. April
3389 SUSANA CHENG GO 10, 2017 10-Apr-17 2-Mar-20

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REG. NAME OF FIRM / BR. NO. EXPIRY REFERENCE VALIDITY REMARKS
NO. PARTNERSHIPS DATE DATE (BR NO. / DATE) From To
Bd. Res. No. 44 dtd. Feb.
1089 SUSANA D. CARLOS Bd. Res. No.220 dtd. Oct. 29, 2013 31-Dec-16 9, 2017 9-Feb-17
Bd. Res. No. 118 dtd.
4096 SUSANA G. BACANI May 29, 2008 29-May-08 31-Dec-10
Br. Res. No. 89 dtd. July
5778 SUSANA MALLARE REYES 8, 2015 8-Jul-15 31-Dec-17
Br. Res. No. 193 dtd.
5976 SUSANA PASCUAL ROSAL November 2, 2015 2-Nov-15 31-Dec-17
Bd. Res. No. 34 dtd.
4575 SUSANA SALAZAR GULLEM Bd. Res. No. 89 dtd. Oct. 11, 2011 31-Dec-14 December 19, 2014 1-Jan-15 31-Dec-17
Bd Res. No. 238 dtd.
3389 SUSANA VILLARICO BALILA Bd Res. No. 160 dtd. Oct. 22, 2012 31-Dec-15 Dec. 4, 2015 1-Jan-16 31-Dec-18
Bd. Res. No. 102 dtd. August 13, Bd. Res. No. 05 dtd. Jan.
5127 SUZANNE AIMEE PACURI PEEDA 2012 31-Dec-14 26, 2015 26-Jan-15 31-Dec-17
Br. Res. No. 449 dtd.
6557 SUZETTE TAGADIAD MADRID December 14, 2016 14-Dec-16 31-Dec-18
Br. Res. No. dtd. May 12,
6558 SUZITH HANDUGAN BODOTA 2017 12-May-17 14-Jan-20
Bd. Res. No. 253 dtd. December Bd. Res. No. 251 dtd.
0001 SYCIP, GORRES, VELAYO & CO. 28, 2012 31-Dec-15 December 14, 2015 1-Jan-16 31-Dec-18

0951 SYLVIA G. AGOSILA Bd. Res. No. 27 dtd. Feb. 18, 2005 31-Dec-07
Bd. Res. No. 117 dtd.
2189 SYLVIA G. DELA CRUZ Bd. Res. No. 82 dtd. April 14, 2010 31-Dec-12 May 5, 2016 5-May-16 31-Dec-18
Bd Res. No. ___ dtd.
3399 SYLVIA M. REFUERZO Bd Res. No. 150 dtd. Oct. 3, 2007 31-Dec-09 April 10, 2017 10-Apr-17 18-Mar-20
Bd. Res. No. 65 dtd. April
3909 SYLVIA MACHA EVANGELISTA 2, 2008 2-Apr-08 31-Dec-10
Br. Res. No. 92 dtd. July
5807 SYLVIA R. CASTILLO 8, 2015 8-Jul-15 31-Dec-17
Bd. Res. No. 132 dtd.
1447 SYLVIA R. CUENCA Bd. Res. No. 64 dtd. May 27, 2005 31-Dec-07 July 18, 2008 18-Jul-08 31-Dec-10

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LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
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PREVIOUS ACCREDITATION APPROVAL
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NO. PARTNERSHIPS DATE DATE (BR NO. / DATE) From To
Bd Res. No. 182 dtd.
3555 SYLVIA S. VERIDIANO Nov. 6, 2007 6-Nov-07 31-Dec-09
Bd Res. No. 178 dtd.
3529 TABERDO, TORDESILLAS AND CO. Nov. 6, 2007 6-Nov-07 31-Dec-09
Bd. Res. No. 68 dtd.
1326 TABTAB, TABTAB & CO. Bd. Res. No. 327 dtd. Dec. 28, 2013 31-Dec-16 March 8, 2017 8-Mar-17 5-Dec-20
Bd. Res. No. 84 dtd.
4930 TAGNIA, ORTEGA & PARTNERS Bd. Res. No. 290 dtd. Dec. 23, 2013 31-Dec-16 March 10, 2017 10-Mar-17 10-Sep-20
Bd. Res. No. 141 dtd. Sept. 25, Bd. Res. No. 13 dtd.
4793 TAM-YAP PAOR 2012 31-Dec-15 February 9, 2016 9-Feb-16 31-Dec-18
Bd. Res. No. 99 dtd. August 13, Bd. Res. No. 32 dtd. Feb.
5111 TANGENTE AND PARTNERS 2012 31-Dec-14 23, 2015 23-Feb-15 31-Dec-17
Bd Res. No. 219 dtd. December 28, Bd Res. No. 239 dtd.
3371 TANIE CUEVAS ABUSTAN 2012 31-Dec-15 December 4, 2015 1-Jan-16 31-Dec-18
Bd. Res. No. 227 dtd.
1833 TARCISIO BLASE ANTIPASADO, JR. Bd. Res. No. 160 dtd. Dec. 21, 2010 31-Dec-13 Oct. 29, 2013 1-Jan-14 31-Dec-16
Additional Partner:
Bd. Res. No. 32 dtd. Feb. EDYNEIL NICOLAS
0887 TARDECILLA VERDOLAGA & CO. Bd. Res. No. 123 dtd. Dec 26, 2011 31-Dec-14 18, 2015 18-Feb-15 31-Dec-17 CABAERO Bd. Res. 31
TARRAYA & ASSOCIATES ( Formerly: Bd. Res. No. 79 dtd. June
2354 TARRAYA, PAROLE & ASSOCIATES) Bd. Res. No. 94 dtd. June 8, 2010 31-Dec-12 21, 2012 1-Jan-13 31-Dec-15

0720 TATO, GISON, TAN & CO. Bd. Res. No. 75 dtd. Sept 15, 2004 31-Dec-06
TAYAWA CERTIFIED PUBLIC ACCOUNTANTS & Br. Res. No. 57 dtd. Feb.
6675 COMPANY 14, 2017 10-Feb-17 20-Dec-20
Bd. Res. No. 84 dtd. August 13, Bd. Res. No. 08 dtd. Feb.
4809 TEODOCIO BECERRO TUOZO 2012 31-Dec-15 9, 2016 9-Feb-16 31-Dec-18
Br. Res. No. 127 dtd.
6173 TEODORA BONUS BONDOC June 6, 2016 6-Jun-16 31-Dec-18
Bd. Res. No. 149 dtd.
4049 TEODORA J. VALERA Bd. Res. No. 90 dtd. June 8, 2010 31-Dec-13 Sept. 9, 2013 1-Jan-14 31-Dec-16
Bd Res. No. 190 dtd. Oct.
3102 TEODORA RAFER RAMOS Bd Res. No. 147 dtd. Dec. 21. 2009 31-Dec-12 24, 2012 1-Jan-13 31-Dec-15

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LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
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PREVIOUS ACCREDITATION APPROVAL
REG. NAME OF FIRM / BR. NO. EXPIRY REFERENCE VALIDITY REMARKS
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Bd. Res. No. 123 dtd.
4250 TEODORA S. DIONISIO Bd. Res. No. 162 dtd. Oct. 28, 2008 31-Dec-10 August 28, 2013 28-Aug-13 31-Dec-15
Br. Res. No. 102 dtd. July
5863 TEODORICO V. PINLAC 14, 2015 8-Jul-15 31-Dec-17

1490 TEODORO B. CORCINO Bd. Res. No. 67 dtd. June 2, 2005 31-Dec-07
Bd. Res. No. 44 dtd.
4520 TEODORO M. PESQUIRA Bd. Res. No. 26 dtd. Feb. 20, 2012 31-Dec-14 March 11, 2015 11-Mar-15 31-Dec-17

1031 TEODORO O. GALLINEO Bd. Res. No. 35 dtd. Mar. 18, 2005 31-Dec-07

0590 TEODORO R. NOCUM Bd. Res. No. 49 dtd. June 7, 2004 31-Dec-06
Bd. Res. No. ___ dtd.
5593 TEODORO SANTAMARIA CANLAS & CO. Bd. Res. No. 42 dtd. Dec. 19, 2014 31-Dec-16 April 10, 2017 10-Apr-17 16-Dec-20
Bd. Res. No. 20 dtd. Feb.
2256 TEODULFO AQUINO VELASCO Bd. Res. No. 104 dtd. Oct 26, 2009 31-Dec-11 20, 2012 20-Feb-12 31-Dec-14
Br. Res. No. 97 dtd. July
5842 TEODULFO FELIX VELASCO, JR. 8, 2015 8-Jul-15 31-Dec-17
Bd Res. No. 80 dtd. Sept.
2993 TEODULO R. TOPACIO 11, 2007 11-Sep-07 31-Dec-09
Br. Res. No.__ dtd. April
6971 TEOFILA B. MARTURILLAS 10, 2017 10-Apr-17 7-Mar-20
Bd Res. No. 179 dtd.
3539 TEOFILO D. PILI Nov. 6, 2007 6-Nov-07 31-Dec-09

0589 TEOFILO J. DORONILA Bd. Res. No. 49 dtd. June 7, 2004 31-Dec-06
Bd. Res. 78 dtd. July 8,
0395 TEOFILO M. LOMBOY Bd. Res. 47 dtd. March 28, 2012 31-Dec-15 2015 1-Jan-16 31-Dec-18
Bd. Res. No. 138 dtd.
4001 TEOFILO TAGUDIN AQUIATAN Bd. Res. No. 90 dtd. April 17, 2008 31-Dec-10 Sept. 25, 2012 25-Sep-12 31-Dec-14
Bd. Res. No. 153 dtd.
1103 TERESA N. NASAYAO Bd. Res. No. 144 dtd. July 18, 2008 31-Dec-10 Dec. 21, 2010 1-Jan-11 31-Dec-13

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LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
IN THE PRACTICE OF PUBLIC ACCOUNTANCY
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PREVIOUS ACCREDITATION APPROVAL
REG. NAME OF FIRM / BR. NO. EXPIRY REFERENCE VALIDITY REMARKS
NO. PARTNERSHIPS DATE DATE (BR NO. / DATE) From To
Bd. Res. No. 221 dtd.
4792 TERESITA FUENTEBELLA-AWAT Bd. Res. No. 114 dtd. Sept. 6, 2010 31-Dec-12 Oct. 29, 2013 29-Oct-13 31-Dec-15
Bd. Res. No. 223 dtd.
2419 TERESITA ADALEM SY Bd. Res. No. 62 dtd. Sept. 12, 2006 31-Dec-08 Dec. 1, 2015 1-Dec-15 31-Dec-17
Bd. Res. No. 117 dtd.
5463 TERESITA AMIO PELEJO Bd. Res. No. 308 dtd. Dec. 27, 2013 31-Dec-15 May 5, 2016 5-May-16 31-Dec-18
Bd. Res. No. 121 dtd. August 28, Bd. Res. No. 57 dtd. Feb.
1235 TERESITA B. BAEZ 2013 31-Dec-16 19, 2016 1-Jan-17 31-Dec-19

2513 TERESITA B. CALUAG Bd. Res. No. 88 dtd. Nov. 10, 2006 31-Dec-08
Bd. Res. No. 20 dtd.
2257 TERESITA B. VILLENA Bd. Res. No. 105 dtd. Oct. 21, 2011 31-Dec-14 December 20, 2014 1-Jan-15 31-Dec-17
Bd. Res. No. 60 dtd. April
4521 TERESITA BORRES MAGNAYE Bd. Res. No. 64 dtd. May 5, 2009 31-Dec-11 26, 2012 26-Apr-12 31-Dec-14
Bd Res. No. 205 dtd. November 12, Bd Res. No. 187 dtd. Oct.
3316 TERESITA C. FLORES 2012 31-Dec-15 14, 2015 1-Jan-16 31-Dec-18

2325 TERESITA CAOILE - PARAYNO Bd. Res. No. 51 dtd. Sept. 5, 2006 31-Dec-08
Bd. Res. No. 260 dtd.
1046 TERESITA COMPLIDO RIVERA Bd. Res. No. 226 dtd. Oct. 29, 2013 31-Dec-16 Sept. 23, 2016 1-Jan-17 31-Dec-19
Bd. Res. No. 71 dtd. July
4455 TERESITA D. DELA CRUZ Bd. Res. No. 25 dtd. Feb. 20, 2012 31-Dec-14 8, 2015 8-Jul-15 31-Dec-17
Bd. Res. No. 18 dtd.
5543 TERESITA D. ELE December 12, 2014 12-Dec-14 31-Dec-16
Br. Res. No.__ dtd. April
5544 TERESITA E. DIVINAGRACIA 10, 2017 10-Apr-17 10-Oct-20
Bd. Res. No. 68 dtd. April
1520 TERESITA G. DE LOS SANTOS Bd. Res. No. 186 dtd. Nov. 8, 2007 31-Dec-10 26, 2011 26-Apr-11 31-Dec-13
Bd. Res. No. 133 dtd.
4127 TERESITA G. PLAMENCO July 18, 2008 18-Jul-08 31-Dec-10
Bd. Res. 173 dtd. Sept.
0350 TERESITA GIMAL PIASTRO Bd. Res. 178 dtd. Oct. 22, 2012 31-Dec-15 21, 2015 1-Jan-16 31-Dec-18

Page 709
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
IN THE PRACTICE OF PUBLIC ACCOUNTANCY
As of May 26, 2017
PREVIOUS ACCREDITATION APPROVAL
REG. NAME OF FIRM / BR. NO. EXPIRY REFERENCE VALIDITY REMARKS
NO. PARTNERSHIPS DATE DATE (BR NO. / DATE) From To
Bd Res. No. 03 dtd. Jan.
3635 TERESITA GONZALES MARQUEZ Bd Res. No. 28 dtd. Feb. 20, 2012 31-Dec-14 26, 2015 26-Jan-15 31-Dec-17
Bd Res. No. 83 dtd. April
2795 TERESITA INOCENCIO JAVIER Bd Res. No. 49 dtd. Sept. 06, 2007 31-Dec-09 14, 2010 14-Apr-10 31-Dec-12
Bd Res. No. 56 dtd.
2855 TERESITA L. CAALIM Sept. 06, 2007 6-Sep-07 31-Dec-09

0330 TERESITA L. ROSAUPAN Bd. Res. 01 dtd. Feb. 9, 2004 31-Dec-06


Br. Res. No. dtd. May 12,
331 TERESITA LU GUIRITAN 2017 12-May-17 25-Jun-20
Bd. Res. No. 141 dtd.
1067 TERESITA LUCERO ROMERO Bd. Res. No. 194 dtd. Oct. 29, 2013 31-Dec-16 March 28, 2017 28-Mar-17 15-Sep-20
TERESITA M. CRUZ (Formerly: Bd. Res. No. 02 dtd. Jan.
1986 TERESITA S. MIRANDA) Bd. Res. No. 16 dtd. Feb. 20, 2012 31-Dec-14 26, 2015 26-Jan-15 31-Dec-17
Bd. Res. No. ___ dtd.
2326 TERESITA M. DE RUA Bd. Res. No. 283 dtd. Dec. 23, 2013 31-Dec-16 April 10 2017 10-Apr-17 27-Jun-20
Bd. Res. No. ____ dtd.
1125 TERESITA M. FAUNDO Bd. Res. No. 54 dtd. Dec. 29, 2014 31-Dec-16 April 10, 2017 10-Apr-17 26-Mar-20
Bd. Res. No. 81 dtd. July
2277 TERESITA M. OBEDOZA Bd. Res. No. 16 dtd. Feb. 20, 2012 31-Dec-14 8, 2015 8-Jul-15 31-Dec-17
Br. Res. No. 85 dtd. July
5750 TERESITA MANAOIS BAYOT 8, 2015 8-Jul-15 31-Dec-17
Bd. Res. No. 134 dtd.
4134 TERESITA MENDOZA-DAYAO July 18, 2008 18-Jul-08 31-Dec-10
Bd. Res. No. 234 dtd. December 28, Bd. Res. No. 201 dtd.
0440 TERESITA MILAN TAPALES 2012 31-Dec-15 November 2, 2015 1-Jan-16 31-Dec-18
Br. Res. No. 51 dtd. Feb.
6666 TERESITA Q. MADRIGAL 9, 2017 9-Feb-17 11-Sep-20
Cancelled effective Sept. 6,
Bd. Res. No. 75 dtd. July 2010. Partner of Tam-Yap
4563 TERESITA R. TAM-YAP 15, 2009 15-Jul-09 31-Dec-11 Paor (Approved per BR NO.
Br. Res. No.__ dtd. April
4564 TERESITA S. ARENDELA 10, 2017 10-Apr-17 3-Oct-20

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LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
IN THE PRACTICE OF PUBLIC ACCOUNTANCY
As of May 26, 2017
PREVIOUS ACCREDITATION APPROVAL
REG. NAME OF FIRM / BR. NO. EXPIRY REFERENCE VALIDITY REMARKS
NO. PARTNERSHIPS DATE DATE (BR NO. / DATE) From To

1249 TERESITA S. ESPARTERO Bd. Res. No. 49 dtd. Apr. 12, 2005 31-Dec-07
Bd. Res. No. 37 dtd. Mar.
1917 TERESITA S. OPENA Bd. Res. No. 07 dtd. Jan. 24, 2006 31-Dec-08 6, 2009 6-Mar-09 31-Dec-11
Bd. Res. No. 214 dtd.
1391 TERESITA SERRANO CARIAGA Bd. Res. No. 69 dtd. April 26, 2011 31-Dec-13 April 20, 2017 20-Apr-17 22-Sep-20
Bd. Res. No. 442 dtd.
1521 TERESITA TOLENTINO LIM Bd. Res. No. 37 dtd. Mar. 6, 2009 31-Dec-11 Dec. 14, 2016 14-Dec-16 31-Dec-18
Bd Res. No. 59 dtd. Sept.
2882 TERESITA U. YAP 06, 2007 6-Sep-07 31-Dec-09
Br. Res. No.__ dtd. April
2883 TERESITA V. BALBOZA 10, 2017 10-Apr-17 9-Dec-20
Bd. Res. No. 33 dtd. Mar.
4443 TERESITA Z. ABUNDO 6, 2009 6-Mar-09 31-Dec-11
Bd Res. No. ___ dtd.
3381 TERESITO MARTE LLAMAS Bd Res. No. 148 dtd. Oct. 3, 2007 31-Dec-09 April 10, 2017 10-Apr-17 6-Oct-20
Br. Res. No. 350 dtd.
6385 TERRENCE EMBOY BRACAMONTE November 3, 2016 3-Nov-16 31-Dec-18
Br. Res. No. 48 dtd.
5691 TERRENCE LEIF FAGYAN FANGASAN March 12, 2015 12-Mar-15 31-Dec-17
Bd Res. No. dtd. May 12,
3636 TESSIE DAGANDAN MAGALLANES Bd Res. No. 08 dtd. Feb. 2, 2015 31-Dec-17 2017 12-May-17 11-Apr-20
Bd. Res. No. 92 dtd.
0645 TESSIE N. PINEDA Bd. Res. No. 51 dtd. June 7, 2004 31-Dec-06 Sept. 11, 2007 11-Sep-07 31-Dec-09
Bd. Res. No. 06 dtd. Jan.
1641 TESSIE UY TABORA Bd. Res. No. 215 dtd. Oct. 29, 2013 31-Dec-16 18, 2017 18-Jan-17 31-Dec-19
Bd. Res. No. 36 dtd. February 11, Bd. Res. No. 432 dtd.
5254 THADDEUS ENRIQUEZ VENTURANZA 2013 31-Dec-15 Dec. 14, 2016 14-Dec-16 31-Dec-18
Br. Res. No. 253 dtd.
6004 THATER, MISA & COMPANY December 14, 2015 14-Dec-15 31-Dec-17
Br. Res. No. 82 dtd. Mar.
6124 THEA ESMERALDA TAN SIY 31, 2016 31-Mar-16 31-Dec-18

Page 711
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
IN THE PRACTICE OF PUBLIC ACCOUNTANCY
As of May 26, 2017
PREVIOUS ACCREDITATION APPROVAL
REG. NAME OF FIRM / BR. NO. EXPIRY REFERENCE VALIDITY REMARKS
NO. PARTNERSHIPS DATE DATE (BR NO. / DATE) From To
Br. Res. No. 178 dtd.
5965 THEA MAY ESPERANZATE FIDELSON October 13, 2015 13-Oct-15 31-Dec-17
Bd. Res. No. 33 dtd.
1216 THELMA C. SANSALES Bd. Res. No. 177 dtd. Oct. 30, 2008 31-Dec-10 March 28, 2011 28-Mar-11 31-Dec-13
Bd. Res. No. ___ dtd.
4154 THELMA CABAILO BRIONES Bd. Res. No. 46 dtd. Dec. 29, 2014 31-Dec-16 April 10, 2017 10-Apr-17 14-Jun-20
Bd. Res. No. 82 dtd. August 13, Bd. Res. No. 164 dtd.
0538 THELMA G. RACHO-CREDO 2012 31-Dec-15 Sept. 17, 2015 1-Jan-16 31-Dec-18
Bd. Res. No. 35 dtd.
2278 THELMA GARCIA SANTOS Bd. Res. No. 26 dtd. Feb. 20, 2012 31-Dec-14 December 19, 2014 1-Jan-15 31-Dec-17
Bd. Res. No. 418 dtd.
5558 THELMA MANIMTIM OMALIN Bd. Res. No. 23 dtd. Dec. 19, 2014 31-Dec-16 November 24, 2016 1-Jan-17 31-Dec-19
Bd. Res. No. 67 dtd. July
2061 THELMA R. UY Bd. Res. No. 25 dtd. Feb. 20, 2012 31-Dec-14 8, 2015 8-Jul-15 31-Dec-17
Bd Res. No. 25 dtd. Feb.
3518 THELMA RELUCIO SANTOS Bd Res. No. 225 dtd. Dec. 28, 2012 31-Dec-15 9, 2016 9-Feb-16 31-Dec-18
Bd. Res. No. 08 dtd. August 13, Bd. Res. No. 127 dtd.
4953 THELMA S. ORNIETA 2014 31-Dec-16 March 17, 2017 17-Mar-17 7-Nov-20
Br. Res. No. 425 dtd.
6430 THELMA SAN PEDRO FESTEJO November 29, 2016 29-Nov-16 31-Dec-18
Bd. Res. No. 21 dtd.
4394 THELMA V. BALITON Bd. Res. No. 29 dtd. Feb. 20, 2012 31-Dec-14 December 19, 2014 1-Jan-15 31-Dec-17
Bd. Res. No. 25 dtd. Dec.
5575 THEODORE C. MARTIN 19, 2014 19-Dec-14 31-Dec-16
Br. Res. No. dtd. May 12,
5576 THERESA C. BECIRIL 2017 12-May-17 17-May-20
Bd. Res. No. 78 dtd. April
1953 THERESITA MEANA CERALDE Bd. Res. No. 14 dtd. Mar. 3, 2006 31-Dec-08 14, 2010 12-Apr-10 31-Dec-12
Br. Res. No. 34(A) dtd.
5701 THERESITA P. MAOG March 3, 2015 3-Mar-15 31-Dec-17
Bd. Res. No. 207 dtd.
4696 THUCYDIDES MORIENTE YEBAN Bd. Res. No. 67 dtd. March 6, 2013 31-Dec-15 August 12, 2016 12-Aug-16 31-Dec-18

Page 712
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
IN THE PRACTICE OF PUBLIC ACCOUNTANCY
As of May 26, 2017
PREVIOUS ACCREDITATION APPROVAL
REG. NAME OF FIRM / BR. NO. EXPIRY REFERENCE VALIDITY REMARKS
NO. PARTNERSHIPS DATE DATE (BR NO. / DATE) From To
TIBAYAN SANTOS MAGPANTAY AND COMPANY Bd. Res. No. 175 dtd. Sept. 27, Bd. Res. No. 17 dtd.
0287 (Formerly: DY GO AND COMPANY ) 2013 31-Dec-15 February 9, 2016 9-Feb-16 31-Dec-18
Br. Res. No. 429 dtd.
6509 TIERRA HOMERES & PARTNERS December 14, 2016 14-Dec-16 31-Dec-18
Br. Res. No. 426 dtd.
6440 TIFFANY DALANGIN AGCAOILI November 29, 2016 29-Nov-16 31-Dec-18
Bd. Res. No. 205 dtd.
0692 TIMORAY T. ANG Bd. Res. No. 180 dtd. Oct. 22, 2012 31-Dec-15 November 2, 2015 1-Jan-16 31-Dec-18
Bd. Res. No. 234 dtd.
2647 TIMOTEO ACEDO ACEDO Bd. Res. No. 97 dtd. April 17, 2013 31-Dec-15 August 23, 2016 23-Aug-16 31-Dec-18
Br. Res. No.__ dtd. April
6852 TIMOTEO TARAY BATINGAL 10, 2017 10-Apr-17 21-May-20
Bd. Res. No. 61 dtd. April
4498 TIMOTHY JOSEPH CUA MACATANGAY 17, 2009 17-Apr-09 31-Dec-11
Bd. Res. No. 268 dtd.
2580 TIRSO CARREON CASTADA Bd. Res. No. 340 dtd. Dec. 27, 2013 31-Dec-15 Dec. 28, 2015 1-Jan-16 31-Dec-18
Bd. Res. No. 73 dtd. July
2092 TITA G. GAPAL Bd. Res. No. 22 dtd. Feb. 20, 2012 31-Dec-14 8, 2015 8-Jul-15 31-Dec-17
Bd. Res. No. 63 dtd. Feb.
0879 TITA MANTILLA AMPO Bd. Res. No. 31 dtd. Jan. 23, 2013 31-Dec-15 19, 2016 19-Feb-16 31-Dec-18
Bd. Res. No. 06 dtd. JAN.
2438 TITA RUADO CALUMBA Bd. Res. No. 103 dtd. Oct. 21, 2011 31-Dec-14 26, 2015 26-Jan-15 31-Dec-17
Bd. Res. No. 09 dtd. Jan.
4086 TITO CARCUEBA FUENTES, JR. Bd. Res. No. 362 dtd. Dec. 27, 2013 31-Dec-16 18, 2017 18-Jan-17 31-Dec-19
Bd. Res. No. 28 dtd. Jan.
3735 TITO P. MUMPAR 28, 2008 28-Jan-08 31-Dec-10
Br. Res. No. 42 dtd. Feb.
6074 TOLENTINO-KO PARTNERS & CO. 11, 2016 11-Feb-16 31-Dec-18
Bd. Res. No. 34 dtd. March 28, Bd. Res. No. 340 dtd.
4895 TOLOMEO D. LIGUTAN 2011 31-Dec-13 Dec. 27, 2013 1-Jan-14 31-Dec-16
Bd Res. No. 105 dtd.
3170 TOLOMEO D. LIGUTAN & CO. Sept. 14, 2007 14-Sep-07 31-Dec-09 Cancelled

Page 713
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
IN THE PRACTICE OF PUBLIC ACCOUNTANCY
As of May 26, 2017
PREVIOUS ACCREDITATION APPROVAL
REG. NAME OF FIRM / BR. NO. EXPIRY REFERENCE VALIDITY REMARKS
NO. PARTNERSHIPS DATE DATE (BR NO. / DATE) From To
Bd. Res. No. 44 dtd. March 28, Bd. Res. No. 46 dtd.
2344 TOMAS ODIAMAR PAN, III 2012 31-Dec-14 March 11, 2015 11-Mar-15 31-Dec-17
Bd. Res. No. 1___ dtd.
1392 TOMAS PACHECO DULATAS Bd. Res. No. 147 dtd. Sept. 9, 2013 31-Dec-16 April 10, 2017 10-Apr-17 7-Mar-20
Br. Res. No. 165 dtd.
5681 TOMMY T. ALMONTE Br. Res. No. 34 dtd. March 3, 2015 31-Dec-17 April 7, 2017 7-Apr-17 27-Oct-20
Bd Res. No. 90 dtd. Mar.
4739 TORADIO R. ESPLANA Bd. Res. No. 96 dtd. April 17, 2013 31-Dec-15 31, 2016 31-Mar-16 31-Dec-18
Bd. Res. No. 44 dtd. March 28, Bd. Res. No. 79 dtd. July
4542 TORIBIO ROQUE CAYANAN 2012 31-Dec-14 8, 2015 8-Jul-15 31-Dec-17
Br. Res. No. 35 (C) dtd.
5712 TRICIA CASTAEDA VILORIA March 4, 2015 4-Mar-15 31-Dec-17
Bd. Res. No. 50 dtd. Dec.
4087 TRINIDAD ARCILLA ASOUAN Bd. Res. No. 06 dtd. Feb. 8, 2012 31-Dec-14 29, 2014 1-Jan-15 31-Dec-17
Br. Res. No. 67 dtd. Feb.
6093 TRINIDAD CABAZARES MADRONERO 26, 2016 26-Feb-16 31-Dec-18
Bd. Res. No. 88 dtd. August 13, Bd. Res. No. 156 dtd.
0028 TRINIDAD L. SEE 2012 31-Dec-15 August 24, 2015 1-Jan-16 31-Dec-18

0646 TRINIDAD LAURENARIA AQUINO Bd. Res. No. 51 dtd. June 7, 2004 31-Dec-06
Bd. Res. No. 139 dtd. October 27, Bd. Res. No. 120 dtd.
4652 TRINIDAD SAMSON TABIGUE 2009 31-Dec-11 Sept. 19, 2012 19-Sep-12 31-Dec-14
Br. Res. No. 23 dtd.
5657 TRIPLE MATUGUINAS GEMPESAW February 4, 2015 4-Feb-15 31-Dec-17
Bd. Res. No. 19 dtd. Jan.
5559 TRISTAN JULES PLEOS MANINGO Bd. Res. No. 23 dtd. Dec. 19, 2014 31-Dec-16 18, 2017 18-Jan-17 31-Dec-19
Bd. Res. No. 04 dtd. Jan.
0225 TULIO, EVANGELISTA, LIM & CO. Bd. Res. No. 123 dtd. Dec 26, 2011 31-Dec-14 26, 2015 26-Jan-15 31-Dec-17
Br. Res. No. 14 dtd.
6560 TY DUTERTE & ASSOCIATES January 18, 2017 18-Jan-17 31-Dec-19 Change Name under
UHY M. L . AGUIRRE & CO. ( Formerly: M. L. Bd. Res. No. 58 dtd. Dec. Board Res. 38 dated
4511 AGUIRRE & CO.) Bd. Res. No. 08 dtd. Feb. 8, 2012 31-Dec-14 29, 2014 1-Jan-15 31-Dec-17 Feb. 1, 2017

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Bd. Res. No. 101 dtd.
1778 ULYSSES ANTONIO C. YAP Bd. Res. No. 116 dtd. Nov. 30, 2005 31-Dec-07 May 12, 2008 12-May-08 31-Dec-10
Bd Res. No. 57 dtd. Sept.
2863 ULYSSES URSIE C. NEMIL 06, 2007 6-Sep-07 31-Dec-09
Bd. Res. No. 46 dtd. March 28, Bd. Res. No. 55 dtd. Dec.
1987 URBANO RAGIL RABENA 2012 31-Dec-14 29, 2014 1-Jan-15 31-Dec-17
Bd. Res. No. 234 dtd. December 28, Bd. Res. No. 61 dtd. Feb.
2638 URSULITA B. VILLAVERDE 2012 31-Dec-15 19, 2016 19-Feb-16 31-Dec-18 Additional Partner:
Bd. Res. No. 167 dtd. Madonna Mia S. Dayego
0384 UY, SINGSON, ABELLA & CO. Bd. Res. No. 166 dtd. Oct. 22, 2012 31-Dec-15 Sept. 17, 2015 1-Jan-16 31-Dec-18 under Board Resolution
Br. Res. No. dtd. May 12,
385 UZZIEL SOLIVEN COLASINO 2017 12-May-17 16-Sep-20
Bd. Res. No. 21 dtd. July 05,
0135 V. M. TORRES & CO. 2001 31-Dec-03
Bd. Res. No. 265 dtd.
1596 V. T. VILLAMALA & ASSOCIATES Bd. Res. No. 235 dtd. Oct. 29, 2013 31-Dec-16 Sept. 23, 2016 1-Jan-17 31-Dec-19 Board Res. No. 192
VALDES, ABAD AND CAMPANY (Formerly: CARLOS J. Bd. Res. No. 192 dtd. dated 2015 with
0314 VALDEZ & ASSOCIATES) Bd. Res. No. 67 dtd. March 6, 2013 31-Dec-15 November 2, 2015 1-Jan-16 31-Dec-18 additional partners : MR.
Bd Res. No. 225 dtd. December 28, Bd Res. No. 228 dtd.
2883 VALENBERT CAYOWET JUAN 2012 23-Mar-15 December 1, 2015 1-Jan-16 31-Dec-18
Bd. Res. No. 221 dtd. OCT. 29, Bd. Res. No. ___ dtd.
1193 VALENTIN CONCEPCION VILLANUEVA 2013 31-Dec-16 April 10, 2017 10-Apr-17 7-Jan-20
Bd. Res. No.07 dtd. August 13, Bd. Res. No.___ dtd.
1333 VALENTINA DE CASTRO PAGDAGANAN 2014 31-Dec-16 April 10, 2017 10-Apr-17 3-Nov-20
Bd Res. No. 07 dtd. August 13, Bd Res. No. 76 dtd.
3012 VALENTINA M. VELOSO 2014 31-Dec-16 March 10, 2017 10-Mar-17 14-Feb-20
Bd. Res. No. 02 dd. Jan.
0441 VALENTINO G. CUA Bd. Res. No. 27 dtd. Feb. 24, 2004 31-Dec-06 9, 2008 9-Jan-08 31-Dec-10
Bd. Res. No. 54 dtd. April
2191 VALERA FLORES AND ASSOCIATES Bd. Res. No. 35 dtd. May 29, 2006 31-Dec-08 17, 2009 17-Apr-09 31-Dec-11
Bd Res. No. 23 dtd. Jan.
3716 VALERIE A. PAJARO 28, 2008 28-Jan-08 31-Dec-10

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LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
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PREVIOUS ACCREDITATION APPROVAL
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Bd. Res. No. 21 dtd.
4395 VANESSA MORALES SURINGA Bd. Res. No. 13 dtd. Feb. 8, 2012 31-Dec-14 December 19, 2014 1-Jan-15 31-Dec-17
Br. Res. No.__ dtd. April
4396 VANESSA P. MACAMOS 10, 2017 10-Apr-17 22-Sep-20
Bd Res. No. 19 dtd. Jan.
2994 VEDASTO CARANDANG MALAPITAN Bd Res. No. 45 dtd. Feb. 11, 2013 31-Dec-15 18, 2017 18-Jan-17 31-Dec-19 Partner Franco
Bd. Res. No. 116 dtd. Sept. 14, Bd. Res. No. 106 dtd. Velandria died Feb. 25,
0333 VELANDRIA, DIMAGIBA &CO. 2007 31-Dec-09 Oct. 26, 2009 1-Jan-10 31-Dec-12 2008. Admitted new
Bd Res. No. 217 dtd.
3390 VELASCO AGUIRRE & CO. Bd Res. No. 163 dtd. Oct. 22, 2012 31-Dec-15 Dec. 1, 2015 1-Jan-16 31-Dec-18
Bd Res. No. 223 dtd.
3499 VELISSA RUBAYA TOLIBAS Bd Res. No. 10 dtd. Jan. 8, 2013 31-Dec-15 Dec. 1, 2015 1-Jan-16 31-Dec-18
Bd. Res. No. 32 dtd. Jan.
1351 VELMOUR C. ABAD Bd. Res. No. 57 dtd. May 25, 2005 31-Dec-07 28, 2008 28-Jan-08 31-Dec-10

2046 VENANCIO C. VENGCO Bd. Res. No. 23 dtd. April 18, 2006 31-Dec-08
Bd. Res. No. 141 dtd.
3804 VENERANDA I. REYES - GERONA Bd. Res. No. 260 dtd. Dec. 9, 2013 31-Dec-16 March 28, 2017 28-Mar-17 14-Nov-20
Bd. Res. No. 204 dtd.
2670 VENERANDA MANGUBAT REDONDO Bd. Res. No. 12 dtd. Jan. 8, 2013 31-Dec-15 November 2, 2015 1-Jan-16 31-Dec-18
Br. Res. No. dtd. May 12,
2671 VENERANDO LANQUINO COBRADO, JR. 2017 12-May-17 8-Dec-20
Br. Res. No. 447 dtd.
6542 VENSIM JOHN GUTIERREZ VISPERAS December 14, 2016 14-Dec-16 31-Dec-18
Bd. Res. No. 21 dtd. July 05,
0134 VENTURA DAVID & CO. 2001 31-Dec-03
Br. Res. No. 47 dtd. Feb.
6646 VENUS ALINSUB TALAID 9, 2017 9-Feb-17 1-May-20
Br. Res. No. dtd. May 12,
6647 VENUS CUIZON MADANGUIT 2017 12-May-17 13-Sep-20
Bd. Res. No. 63 dtd. Dec.
1104 VENUS RIVERA ARAGOZA Bd. Res. No. 109 dtd. Nov 8, 2011 31-Dec-14 29, 2014 1-Jan-15 31-Dec-17

Page 716
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
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PREVIOUS ACCREDITATION APPROVAL
REG. NAME OF FIRM / BR. NO. EXPIRY REFERENCE VALIDITY REMARKS
NO. PARTNERSHIPS DATE DATE (BR NO. / DATE) From To
Br. Res. No.__ dtd. April
1105 VENZON TAN FERMIN 10, 2017 10-Apr-17 19-Sep-20
Bd Res. No. 117 dtd. May
2939 VERANDO TAN FERMIN Bd Res. No. 80 dtd. April 16, 2013 31-Dec-15 5, 2016 5-May-16 31-Dec-18 Additional Partner:
Bd. Res. No. 141 dtd. Sept. 25, Bd. Res. No. 217 dtd. Marilyn Cruz Santos-
1994 VERGEL DE DIOS & CO. 2012 31-Dec-15 Dec. 1, 2015 1-Jan-16 31-Dec-18 Siguenza under Bd.
Br. Res. No. 430 dtd.
6517 VERLI LOWELL LIDON OATE December 14, 2016 14-Dec-16 31-Dec-18
Bd. Res. No. 24 dtd. January 23, Bd. Res. No. 193 dtd.
5244 VERNA BUENAVISTA PESPIS 2013 31-Dec-15 August 2, 2016 2-Aug-16 31-Dec-18
Bd Res. No. 269 dtd.
3473 VERONICA A. JIMENEA Bd Res. No. 166 dtd. Oct. 22, 2012 31-Dec-15 Dec. 28, 2015 1-Jan-16 31-Dec-18
Bd. Res. No. 64 dtd. May
4522 VERONICA A. NABONG 5, 2009 5-May-09 31-Dec-11
Br. Res. No.__ dtd. April
4523 VERONICA G. MARTINEZ 10, 2017 10-Apr-17 1-Nov-20
Bd. Res. No. 33 dtd. Mar.
4444 VERONICA S. PANGILINAN 6, 2009 6-Mar-09 31-Dec-11
Bd Res. No. 157 dtd. Oct.
3433 VERSOZA, OMEGA, ARCEGA 8, 2007 8-Oct-07 31-Dec-09
Bd. Res. No. 68 dtd. July
5378 VERSUELO RIVERA GARCIA, III Bd. Res. No. 179 dtd. Oct. 29, 2013 31-Dec-15 8, 2015 1-Jan-16 31-Dec-18
Br. Res. No. 101 dtd. July
5855 VIC RAMOS BARRIENTOS 14, 2015 8-Jul-15 31-Dec-17

2420 VIC ROY S. ORDINARIO Bd. Res. No. 62 dtd. Sept. 12, 2006 31-Dec-08
Bd. Res. No. 30 dtd. Feb.
0351 VICENTE B. VALDEZ Bd. Res. No. 85 dtd. Nov. 10, 2006 31-Dec-09 12, 2010 12-Feb-10 31-Dec-12
Bd Res. No. 48 dtd. Feb.
3241 VICENTE CAPINPIN LAMBUS Bd Res. No. 116 dtd. Sept. 06, 2010 31-Dec-12 11, 2013 11-Feb-13 31-Dec-15
Bd. Res. No.137 dtd. Sept. 25, Bd. Res. No.196 dtd.
2722 VICENTE CHUA LIM 2012 31-Dec-15 November 2, 2015 1-Jan-16 31-Dec-18

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LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
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2161 VICENTE E. TE Bd. Res. No. 31 dtd. April 20, 2006 31-Dec-08
Bd Res. No. 47 dtd. Sept.
2777 VICENTE F. TAN, JR. 06, 2007 6-Sep-07 31-Dec-09
Bd. Res. No. 68 dtd. July
0117 VICENTE GONZALES DECHAVEZ Bd. Res. No. 113 dtd. Nov 16, 2011 31-Dec-13 8, 2015 8-Jul-15 31-Dec-17
Bd. Res. No. 184 dtd.
0220 VICENTE ISIDRO DELA CRUZ, JR. Bd. Res. No. 29 dtd. Jan. 23, 2013 31-Dec-15 Oct. 14, 2015 1-Jan-16 31-Dec-18
Bd. Res. No. 10 dtd. Feb.
4601 VICENTE KAPALAC MONTEJO, JR. Bd. Res. No. 103 dtd. Oct. 21, 2011 31-Dec-14 2, 2015 2-Feb-15 31-Dec-17
Bd. Res. No. ___ dtd.
1848 VICENTE M. MAGBOO, JR. Bd. Res. No. 289 dtd. Dec. 23, 2013 31-Dec-16 April 10, 2017 10-Apr-17 14-May-20

1534 VICENTE P. BUGA-AY, JR. Bd. Res. No. 83 dtd. July 5, 2005 31-Dec-07

0074 VICENTE P. TANTUICO, SR. Bd. Res. No. 20 dtd. June 18, 2001 31-Dec-03
Br. Res. No. 153 dtd. July
6215 VICENTE QUIBUYEN QUINTOS, JR. 4, 2016 4-Jul-16 31-Dec-18

1286 VICENTE T. ONGKEKO Bd. Res. No. 51 dtd. Apr. 12, 2005 31-Dec-07
Br. Res. No. dtd. May 12,
1287 VICENTE UBAN FULGARINAS 2017 12-May-17 22-Jan-20
Bd. Res. No. 121 dtd.
4642 VICENTE V. BALAO October 26, 2009 26-Oct-09 31-Dec-11
Br. Res. No. 89 dtd. July
5779 VICENTE VELUZ BLAZA, II 8, 2015 8-Jul-15 31-Dec-17
Br. Res. No. dtd. May 12,
5780 VICKY CHUA FERNANDEZ 2017 12-May-17 6-Aug-20
Bd. Res. No. 213 dtd.
4040 VICKY M. MORENO Bd. Res. No. 140 dtd. Dec. 2, 2010 31-Dec-13 Oct. 29, 2013 1-Jan-14 31-Dec-16
Br. Res. No. 108 dtd. Apr.
6145 VICMAR A. GANDEZA 12, 2016 12-Apr-16 31-Dec-18

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LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
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PREVIOUS ACCREDITATION APPROVAL
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NO. PARTNERSHIPS DATE DATE (BR NO. / DATE) From To
Br. Res. No. 164 dtd.
6792 VICTOR A. MINA April 7, 2017 7-Apr-17 23-Mar-20
Bd. Res. No. 81 dtd. July
5036 VICTOR EMMANUEL OBGUIA MACHACON Bd. Res. No. 32 dtd. Feb. 29, 2012 31-Dec-14 8, 2015 8-Jul-15 31-Dec-17
Bd. Res. No. dtd. May
5588 VICTOR JEROD QUIPE ANDRES Bd. Res. No. 32 dtd. Dec. 19, 2014 31-Dec-16 12, 2017 12-May-17 25-Jul-20
Bd. Res. No. 150 dtd.
0297 VICTOR LU CHIU Bd. Res. No. 257 dtd. Dec. 9, 2013 31-Dec-15 July 4, 2016 04-Jul-16 31-Dec-18
Bd. Res. No. 60 dtd.
2037 VICTOR PIMENTEL DUJON Bd. Res. No. 74 dtd. June 5, 2012 31-Dec-14 December 29, 2014 1-Jan-15 31-Dec-17
Bd. Res. No. 11 dtd. Jan.
2122 VICTOR RABANG PAGAYONA, JR. Bd. Res. No. 28 dtd. April 20, 2006 31-Dec-08 30, 2009 30-Jan-09 31-Dec-11
Bd. Res. No.____ dtd.
2023 VICTOR UY FORTALEZA Bd. Res. No. 65 dtd. May 5, 2009 31-Dec-11 April 10, 2017 10-Apr-17 19-Dec-20
Br. Res. No. dtd. May 12,
2024 VICTOR VELASCO TUCO 2017 12-May-17 29-May-20
Bd Res. No. 205 dtd.
2838 VICTORIA A. MARTINEZ Bd Res. No. 54 dtd. Sept. 06, 2007 31-Dec-09 August 12, 2016 12-Aug-16 31-Dec-18
Bd. Res. No. 77 dtd. Mar.
2062 VICTORIA A. PACQUING Bd. Res. No. 43 dtd. Feb. 11, 2013 31-Dec-15 28, 2016 28-Mar-16 31-Dec-18
Bd Res. No. 135 dtd.
3317 VICTORIA ANCHETA MAMBA Sept. 26, 2007 26-Sep-07 31-Dec-09
Bd. Res. No. dtd. May
1179 VICTORIA ANG TIU Bd. Res. No. 08 dtd. Feb. 2, 2015 31-Dec-17 12, 2017 12-May-17 20-Jul-20
Bd Res. No. 144 dtd.
2933 VICTORIA B. AURIGUE Bd Res. No. 65 dtd. Sept. 06, 2007 31-Dec-09 Dec. 2, 2010 2-Dec-10 31-Dec-12
Bd. Res. No. 52 dtd. Dec.
2455 VICTORIA BARTOLOME GONZALES, II Bd. Res. No. 88 dtd. Oct. 11, 2011 31-Dec-14 29, 2014 1-Jan-15 31-Dec-17
Bd. Res. No. 169 dtd. Sept. 25, Bd. Res. No. 42 dtd. Feb.
1834 VICTORIA C. MANGROBANG 2013 31-Dec-16 9, 2017 9-Feb-17 17-Nov-20
Br. Res. No. 29 dtd. Feb.
6027 VICTORIA E. LOGDAT 9, 2016 9-Feb-16 31-Dec-18

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LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
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PREVIOUS ACCREDITATION APPROVAL
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NO. PARTNERSHIPS DATE DATE (BR NO. / DATE) From To
Br. Res. No. dtd. May 12,
6028 VICTORIA GATDULA RUIZ 2017 12-May-17 29-Jul-20
Bd. Res. No. 110 dtd.
5380 VICTORIA MALUENDA MOZO Bd. Res. No. 180 dtd. Oct. 29, 2013 31-Dec-15 Apr. 15, 2016 15-Apr-16 31-Dec-18
Bd. Res. No. 82 dtd. August 13, Bd. Res. No. 121 dtd.
0848 VICTORIA P. GATMAITAN 2012 31-Dec-15 July 24, 2015 1-Jan-16 31-Dec-18
Bd. Res. No.41(B) dtd.
2308 VICTORIA REYES ESPIRITU Bd. Res. No.61 dtd. April 26, 2012 31-Dec-14 March 4, 2015 4-Mar-15 31-Dec-17
Bd. Res. No. ____ dtd.
3847 VICTORIA SABINA L. DE LEON Bd. Res. No. 287 dtd. Dec. 23, 2013 31-Dec-16 APril 10, 2017 10-Apr-17 3-Sep-20
Bd. Res. No. ___ dtd.
5576 VICTORIA URREA MONSERRAT Bd. Res. No. 25 dtd. Dec. 19, 2014 31-Dec-16 April 10, 2017 10-Apr-17 2-Jun-20
Bd. Res. No. 237 dtd. December 28, Bd. Res. No. 162 dtd.
4697 VICTORIANO COJUANGCO NAVARRETE 2012 31-Dec-15 Sept. 17, 2015 1-Jan-16 31-Dec-18 CANCELLED - Under
Bd Res. No. 245 dtd. Muntuerto, Almendras
3147 VICTORINO RAMOS ALMENDRAS Bd Res. No. 123 dtd. Sept. 6, 2010 31-Dec-12 December 28, 2012 1-Jan-13 31-Dec-15 & Co. Board
Bd. Res. No. 40(A) dtd. March 4, Bd. Res. No. dtd. May
4035 VICTORINO SAMSON VILLANUEVA 2015 31-Dec-17 12, 2017 12-May-17 6-Mar-20
Bd Res. No. 221 dtd.
2966 VICTORIO M. VILLASEOR Bd Res. No. 09 dtd. Jan. 8, 2013 31-Dec-15 Dec. 1, 2015 1-Jan-16 31-Dec-18
Bd. Res. No. dtd. May
0196 VIDUYA GUNDAN ASSOCIATES Bd. Res. No. 61 dtd. March 6, 2013 31-Dec-15 12, 2017 12-May-17 6-Feb-20
Br. Res. No.__ dtd. April
197 VIGILANTES BAJA OLANO 10, 2017 10-Apr-17 12-Dec-20
VIKTORIA MARY ANTONETTE PANGANTIHON Br. Res. No.__ dtd. April
198 VILLO 10, 2017 10-Apr-17 7-Mar-20
VILLADAREZ, HORNILLA & CO. ( Formerly: Bd. Res. No. 65 dtd. April
2497 VILLADAREZ, CRUZ AND CO.) 31-Dec-18 31-Dec-11 26, 2012 26-Apr-12 31-Dec-14

2279 VILLARICO, JACOBE & CO. Bd. Res. No. 42 dtd. May 30, 2006 31-Dec-08
Bd. Res. No. 224 dtd. December 28, Bd. Res. No. 217 dtd.
0058 VILLARUZ, VILLARUZ & CO. 2012 31-Dec-15 December 1, 2015 1-Jan-16 31-Dec-18

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LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
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PREVIOUS ACCREDITATION APPROVAL
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NO. PARTNERSHIPS DATE DATE (BR NO. / DATE) From To
Bd. Res. No. 169 dtd.
1068 VILMA B. GENITO - ABALA Bd. Res. No. 132 dtd. Dec. 2, 2010 31-Dec-13 Sept. 27, 2013 1-Jan-14 31-Dec-16
Bd. Res. No. 229 dtd.
2327 VILMA L. ALDEA Bd. Res. No. 48 dtd. Feb. 11, 2013 31-Dec-05 Dec. 1, 2015 1-Jan-16 31-Dec-18
Bd. Res. No. 24 dtd. Mar.
0051 VILMA M. ANGELES Bd. Res. No. 17 dtd. June 15, 2001 31-Dec-03 4, 2009 4-Mar-09 31-Dec-11
Bd. Res. No. 357 dtd.
0491 VILMA M. REYES Bd. Res. No. 37 dtd. Feb. 29, 2012 31-Dec-14 November 3, 2016 3-Nov-16 31-Dec-18
Br. Res. No. 48 dtd.
5692 VILMA S. DOMINGO March 12, 2015 12-Mar-15 31-Dec-17
Bd Res. No. 68 dtd.
3527 VILMA S. JAMISOLA Bd Res. No. 78 dtd. April 14, 2010 31-Dec-12 March 6, 2013 6-Mar-13 31-Dec-15
Bd. Res. No. 112 dtd.
4499 VILMA TONGSON LLANTERO Bd. Res. No. 61 dtd. April 17, 2009 31-Dec-11 Nov 16, 2011 1-Jan-12 31-Dec-14
Bd Res. No. 55 dtd.
2849 VINA LYN P. PIQUERO Sept. 06, 2007 6-Sep-07 31-Dec-09
Br. Res. No.__ dtd. April
6898 VINCE ALAN ALMENDRALA CAMBA, JR. 10, 2017 10-Apr-17 17-Sep-20
Bd. Res. No. 358 dtd.
5511 VINCENT BRYAN MAPUA PARAGAS Dec. 27, 2013 27-Dec-13 31-Dec-15
Br. Res. No.__ dtd. April
6937 VINCENT GUTAY NAVARRETE 10, 2017 10-Apr-17 2-Jul-20
Br. Res. No.__ dtd. April
6938 VIOLA CALDOSA-BATOBALONOS 10, 2017 10-Apr-17 21-Jul-20
Br. Res. No. 72 dtd. Mar.
6106 VIOLETA ALACAPA SUMULAT 28, 2016 28-Mar-16 31-Dec-18
Bd. Res. No. 205 dtd.
0952 VIOLETA AVENDAO BARREDO Bd. Res. No. 151 dtd. Sept. 9, 2013 31-Dec-16 August 12, 2016 1-Jan-17 31-Dec-19

1576 VIOLETA C. CRUZ - GUEVARRA Bd. Res. No. 86 dtd. August 3, 2005 31-Dec-07
VIOLETA ESTANISLAO TESORIO ( Formerly: VIOLETA Bd. Res. No. 09 dtd. Feb.
2038 FLORES ESTANISLAO) Bd. Res. No. 73 dtd. July 15, 2009 31-Dec-11 2, 2015 2-Feb-15 31-Dec-17

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LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
IN THE PRACTICE OF PUBLIC ACCOUNTANCY
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PREVIOUS ACCREDITATION APPROVAL
REG. NAME OF FIRM / BR. NO. EXPIRY REFERENCE VALIDITY REMARKS
NO. PARTNERSHIPS DATE DATE (BR NO. / DATE) From To
Bd. Res. No. 110 dtd.
1134 VIOLETA F. CEPE Bd. Res. No. 24 dtd. Feb. 20, 2012 31-Dec-14 July 14, 2015 14-Jul-15 31-Dec-17
Br. Res. No. dtd. May 12,
1135 VIOLETA J. JOSEF 2017 12-May-17 1-Jun-20
Bd Res. No. 242 dtd. December 28, Bd Res. No. 242 dtd.
3179 VIOLETA L. ABAD 2012 31-Dec-15 December 4, 2015 1-Jan-16 31-Dec-18
Bd. Res. No. dtd. May
2093 VIOLETA LAGARTO MIRALLES Bd. Res. No. 78 dtd. April 14, 2010 31-Dec-12 12, 2017 12-May-17 24-Sep-20
Bd. Res. No. 118 dtd.
4097 VIOLETA M. CASTRO May 29, 2008 29-May-08 31-Dec-10
Bd. Res. No. 11 dtd. Feb.
2258 VIOLETA M. VALINO Bd. Res. No. 78 dtd. June 21, 2012 31-Dec-14 2, 2015 2-Feb-15 31-Dec-17
Bd. Res. No. 19 dtd. Jan.
1779 VIOLETA RAGUB SALUMBIDES Bd. Res. No. 222 dtd. Oct. 29, 2013 31-Dec-16 18, 2017 18-Jan-17 31-Dec-19
Bd Res. No. 207 dtd.
3510 VIOLETA SANTIAGO ROSALES Bd Res. No. 11 dtd. Jan. 8, 2013 31-Dec-15 November 2, 2015 1-Jan-16 31-Dec-18
Bd. Res. No. 77 dtd. June
5081 VIOLETO D. AYUBAN 21, 2012 21-Jun-12 31-Dec-14
Br. Res. No. 24 dtd.
6626 VIOLINA LAROT VASQUEZ January 18, 2017 18-Jan-17 31-Dec-19
Br. Res. No. 127 dtd.
5886 VIRENIA AGUJAR SASING August 11, 2015 11-Aug-15 31-Dec-17
Bd. Res. No. ___ dtd.
4757 VIRGELIO TUASON NIBUNGCO Bd. Res. No. 96 dtd. April 17, 2013 31-Dec-15 April 10, 2017 10-Apr-17 5-May-20
Bd Res. No. dtd. May 12,
2806 VIRGILIA ELEVERA BAURA Bd Res. No. 63 dtd. Dec. 29, 2014 31-Dec-17 2017 12-May-17 5-Jan-20
Bd. Res. No. 98 dtd. May
4031 VIRGILIA R. CABANILLA 12, 2008 12-May-08 31-Dec-10
Bd Res. No. 64 dtd. Sept.
2925 VIRGILIO C. TUAZON 06, 2007 6-Sep-07 31-Dec-09
Br. Res. No.__ dtd. April
6926 VIRGILIO DAGDAG CORPUZ, JR. 10, 2017 10-Apr-17 6-Aug-20

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LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
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PREVIOUS ACCREDITATION APPROVAL
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Bd. Res. No.64 dtd. Mar.
2593 VIRGILIO DOLINO RAMOS Bd. Res. No. 08 dtd. Jan. 29, 2007 31-Dec-09 26, 2010 26-Mar-10 31-Dec-12
Bd. Res. No. 160 dtd. Sept. 27, Bd. Res. No. 110 dtd.
4914 VIRGILIO FEDERI AGUNOD 2013 31-Dec-16 Apr. 15, 2016 1-Jan-17 31-Dec-19

2162 VIRGILIO G. PIZARRO Bd. Res. No. 31 dtd. April 20, 2006 31-Dec-08
Bd. Res. No. 113 dtd.
0481 VIRGILIO J. CALAGUAS Bd. Res. No. 138 dtd. Oct 27, 2009 31-Dec-12 Sept. 12, 2012 1-Jan-13 31-Dec-15

0770 VIRGILIO M. BATUIGAS Bd. Res. No. 86 dtd. Oct. 5, 2004 31-Dec-06

0591 VIRGILIO M. GUAO Bd. Res. No. 49 dtd. June 7, 2004 31-Dec-06
Bd. Res. No. 60 dtd.
0592 VIRGILIO MEMPIN VASQUEZ Bd. Res. No. 119 dtd. Sept. 6, 2010 31-Dec-12 March 6, 2013 6-Mar-13 31-Dec-15
Br. Res. No.__ dtd. April
593 VIRGILIO MENDOZA DE LOS REYES, JR. 10, 2017 10-Apr-17 18-Nov-20
Bd. Res. No. 110 dtd.
3589 VIRGILIO O. ACOSTA Bd Res. No. 189 dtd. Nov. 8, 2007 31-Dec-09 Oct. 26, 2009 1-Jan-10 31-Dec-12
Bd. Res. No. 161 dtd. Sept. 27, Bd. Res. No. 13 dtd. Jan.
0136 VIRGILIO R. SANTOS & CO. 2013 31-Dec-16 18, 2017 18-Jan-17 31-Dec-19
Bd Res. No. 96 dtd. Sept.
3114 VIRGILIO S. DE LA VEGA 11, 2007 11-Sep-07 31-Dec-09
Bd Res. No. 23 dtd. Jan.
3717 VIRGILIO S. FARCON 28, 2008 28-Jan-08 31-Dec-10
Bd. Res. No. 46 dtd. Dec.
2538 VIRGILIO TRINIDAD ONG Bd. Res. No. 10 dtd. Feb. 8, 2012 31-Dec-14 29, 2014 1-Jan-15 31-Dec-17 Cancelled effective May
Bd. Res. No. 06 dtd. Jan. 5, 2009. Partner of
0614 VIRGILITA U. COMEDOY-HECHENOVA Bd. Res. No. 50 dtd. June 7, 2004 31-Dec-06 29, 2007 29-Jan-07 31-Dec-09 Pocular, Aguilar, Tindoy,
Bd. Res. No. 77 dtd. July
0792 VIRGINIA BARENG PACRIS Bd. Res. No. 117 dtd. Dec. 22, 2011 31-Dec-14 8, 2015 8-Jul-15 31-Dec-17
Bd. Res. No. 50 dtd. Dec.
2345 VIRGINIA A. ALDERETE Bd. Res. No. 82 dtd. Oct. 11, 2011 31-Dec-14 29, 2014 1-Jan-15 31-Dec-17

Page 723
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
IN THE PRACTICE OF PUBLIC ACCOUNTANCY
As of May 26, 2017
PREVIOUS ACCREDITATION APPROVAL
REG. NAME OF FIRM / BR. NO. EXPIRY REFERENCE VALIDITY REMARKS
NO. PARTNERSHIPS DATE DATE (BR NO. / DATE) From To
Bd Res. No. 88 dtd. Sept.
3052 VIRGINIA A. LUBINA 11, 2007 11-Sep-07 31-Dec-09
Bd Res. No. 26____ dtd.
3690 VIRGINIA BOGNOT PASCUAL Bd Res. No. 268 dtd. Dec. 18, 2013 31-Dec-16 April 2017 10-Apr-17 23-Feb-20
Bd. Res. No. 20 dtd.
2010 VIRGINIA D. BESA Bd. Res. No. 103 dtd. Oct. 21, 2011 31-Dec-14 December 19, 2014 1-Jan-15 31-Dec-17
Bd Res. No. 121 dtd. Sept. 14, Bd Res. No. 91 dtd. June
3231 VIRGINIA F. LEYVA 2007 31-Dec-09 8, 2010 8-Jun-10 31-Dec-12
Bd Res. No. 141 dtd.
3085 VIRGINIA GARCIA DELOS REYES Bd Res. No. 176 dtd. Oct. 22, 2012 31-Dec-15 August 14, 2015 1-Jan-16 31-Dec-18
Bd. Res. No. ____ dtd.
1069 VIRGINIA K. MARTINEZ Bd. Res. No. 339 dtd. Dec. 27, 2013 31-Dec-16 April 10, 2017 10-Apr-17 1-Sep-20
Bd Res. No. 34 dtd. Feb.
3280 VIRGINIA N. BATISTIANA Bd Res. No. 13 dtd. Jan. 8, 2013 31-Dec-15 9, 2016 9-Feb-16 31-Dec-18
Bd. Res. No. 184 dtd.
0360 VIRGINIA N. MAGDOLOT Bd. Res. 05 dtd. Feb. 9, 2004 31-Dec-06 Nov. 6, 2007 6-Nov-07 31-Dec-09
Bd Res. No. 319 dtd.
3571 VIRGINIA NEIZ-CACAS Bd Res. No. 55 dtd. March 28, 2011 31-Dec-13 Dec. 27, 2013 1-Jan-14 31-Dec-16
Bd. Res. No. 214 dtd.
4292 VIRGINIA Q. NOLLAN Bd. Res. No. 284 dtd. Dec. 23, 2013 31-Dec-16 April 20, 2017 20-Apr-17 8-Jan-20
Bd Res. No. 239 dtd. December 28, Bd Res. No. 248 dtd.
3519 VIRGINIA RANOCO ACAIN 2012 31-Dec-15 August 25, 2016 25-Aug-16 31-Dec-18
Br. Res. No. 100 dtd. July
5848 VIRGINIA REYES ESPINA 14, 2015 8-Jul-15 31-Dec-17
Br. Res. No. 244 dtd.
6305 VIRGINIA ROWELLA DIOQUINO FAMARIN August 25, 2016 25-Aug-16 31-Dec-18
Bd. Res. No. 79 dtd.
4980 VIRGINIA S. MACARANAS Bd. Res. No. 209 dtd. Oct. 29, 2013 31-Dec-16 March 10, 2017 10-Mar-17 28-Jan-20
Br. Res. No. 161 dtd.
5943 VIRGINIA S. OCAMPO-SOLO September 17, 2015 17-Sep-15 31-Dec-17
Bd. Res. No. 41 dtd. February 11, Bd. Res. No. 96 dtd. Apr.
5278 VIRGINIA SANTOS SAUCO 2013 31-Dec-18 12, 2016 12-Apr-16 31-Dec-18

Page 724
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
IN THE PRACTICE OF PUBLIC ACCOUNTANCY
As of May 26, 2017
PREVIOUS ACCREDITATION APPROVAL
REG. NAME OF FIRM / BR. NO. EXPIRY REFERENCE VALIDITY REMARKS
NO. PARTNERSHIPS DATE DATE (BR NO. / DATE) From To
Bd Res. No. 190 dtd. Oct.
3572 VIRGINIA T. CRUZ Bd Res. No. 52 dtd. Feb. 11, 2013 31-Dec-15 14, 2015 1-Jan-16 31-Dec-18
Bd. Res. No. 46 dtd.
1180 VIRGINIA TUBAL ALBACITE Bd. Res. No. 61 dtd. April 26, 2012 31-Dec-14 March 11, 2015 11-Mar-15 31-Dec-17

0593 VIRGINIA V. CATANGAY Bd. Res. No. 49 dtd. June 7, 2004 31-Dec-06
Bd. Res. No. 177 dtd.
4781 VIRGINIA VILLAMERO MARFA Bd. Res. No. 78 dtd. June 8, 2012 31-Dec-15 October 13, 2015 1-Jan-16 31-Dec-18
Br. Res. No. 430 dtd.
6518 VISITACION PAGULAYAN MARIBBAY December 14, 2016 14-Dec-16 31-Dec-18
Bd. Res. No. 66 dtd.
3983 VISITACION TONG JAVIER Bd. Res. No. 197 dtd. Oct. 29, 2013 31-Dec-16 March 8, 2017 8-Mar-17 27-Aug-20
Bd. Res. No. 08 dtd. Feb.
4576 VISMINDA M. TUBOG Bd. Res. No. 78 dtd. July 15, 2009 31-Dec-11 2, 2015 2-Feb-15 31-Dec-17
Bd. Res. No. 59 dtd. Dec.
5067 VIVENCIO JUAN QUIRAY Bd. Res. No. 70 dtd. June 5, 2012 31-Dec-14 29, 2014 1-Jan-15 31-Dec-17
Br. Res. No. 07 dtd. Feb.
6022 VIVIAN BUSTAMANTE TAN 9, 2016 9-Feb-16 31-Dec-18
Br. Res. No. 448 dtd.
6550 VIVIAN F. DEOCAMPO December 14, 2016 14-Dec-16 31-Dec-18
Bd. Res. No. 204 dtd.
4724 VIVIAN Y. CAF Bd. Res. No.55 dtd. Mar. 23, 2010 31-Dec-12 August 12, 2016 12-Aug-16 31-Dec-18
Bd. Res. No. 133 dtd. August 28, Bd. Res. No. 201 dtd.
5342 VIVIEN P. MEJOS-KEMPIS 2013 31-Dec-15 November 2, 2015 1-Jan-16 31-Dec-18
Br. Res. No.__ dtd. April
5343 VLADIMIR DEL ROSARIO ORIA 10, 2017 10-Apr-17 19-Aug-20
Bd. Res. No. 146 dtd.
4827 VLADIMIR LEGASPI DAMIAN Bd. Res. No. 233 dtd. Dec. 28, 2012 31-Dec-15 August 17, 2015 1-Jan-16 31-Dec-18
Bd. Res. No. 30 dtd. Jan.
1126 VLADIMIR U. RANILLO Bd. Res. No. 40 dtd. Mar. 18, 2005 31-Dec-07 28, 2008 28-Jan-08 31-Dec-10
Br. Res. No. 36 dtd. Feb.
6071 VOLTAIRE BORJA SALUD 9, 2016 9-Feb-16 31-Dec-18

Page 725
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
IN THE PRACTICE OF PUBLIC ACCOUNTANCY
As of May 26, 2017
PREVIOUS ACCREDITATION APPROVAL
REG. NAME OF FIRM / BR. NO. EXPIRY REFERENCE VALIDITY REMARKS
NO. PARTNERSHIPS DATE DATE (BR NO. / DATE) From To
Bd. Res. No. 22 dtd. Dec
2219 WALTER BRAVO THATER Bd. Res. No. 119 dtd. Dec 26, 2011 31-Dec-14 19, 2014 1-Jan-15 31-Dec-17 CANCELLED
Bd. Res. No. 177 dtd.
3453 WALTER SALIMBAGAT SALDON Bd. Res. No. 193 dtd. Oct 24, 2012 31-Dec-15 Oct. 13, 2015 1-Jan-16 31-Dec-18
Bd. Res. No. 237 dtd.
0362 WAN MARGARET L. NONATO Bd. Res. No. 183 dtd. Oct. 22, 2012 31-Dec-15 Dec. 4, 2015 1-Jan-16 31-Dec-18
Br. Res. No. 129 dtd.
5902 WARLEY LIGADA CONCEPCION August 11, 2015 11-Aug-15 31-Dec-17
Bd. Res. No. 127 dtd. August 28, Bd. Res. No. 433 dtd.
1815 WARLITO MIGUEL CARRILLO 2013 31-Dec-16 Dec. 14, 2016 1-Jan-17 31-Dec-19
Bd Res. No. 57 dtd. Sept.
2864 WARLITO S. DONAIRE 06, 2007 6-Sep-07 31-Dec-09
Bd Res. No. 121 dtd. Sept. 14, Bd Res. No. 78 dtd. April
3232 WARREN JOSEPH VALENCIA DULA 2007 31-Dec-09 14, 2010 14-Apr-10 31-Dec-12
Bd. Res. No. 46 dtd. March 28, Bd. Res. No. 77 dtd. July
2123 WEDNESDAY REYES MENDOZA 2012 31-Dec-14 8, 2015 8-Jul-15 31-Dec-17

1352 WEIMAR P. ORAJAY Bd. Res. No. 57 dtd. May 25, 2005 31-Dec-07
Bd Res. No. 235 dtd. December 28, Bd Res. No. 23 dtd. Feb.
3161 WELLINGTON ZAMUDIO BALTAZAR 2012 31-Dec-15 9, 2016 9-Feb-16 31-Dec-18
Br. Res. No. 93 dtd. July
5814 WEMIE DE LEON CERVAS 8, 2015 8-Jul-15 31-Dec-17
Bd. Res. No. 57 dtd.
0455 WENCESLAO M. ANICETO Bd. Res. No. 36 dtd. April 14, 2004 31-Dec-06 Sept. 8, 2006 1-Jan-07 31-Dec-09
Bd. Res. No. 40 dtd. Feb.
0482 WENDELL BRIONES REYES Bd. Res. No. 202 dtd. Oct. 29, 2013 31-Dec-16 9, 2017 9-Feb-17 16-Mar-20 Withdrawn from
Bd. Res. No. 11 dtd. Jan. partnership Leong,
1670 WENY C. PANGANIBAN Bd. Res. No. 95 dtd. Sept 21, 2005 31-Dec-07 30, 2009 30-Jan-09 31-Dec-11 Eralino, Acuna, Degala
Br. Res. No. 127 dtd.
6174 WHENA PLANA AGO June 6, 2016 6-Jun-16 31-Dec-18
Br. Res. No.__ dtd. April
6890 WHILCZEL F. DAYAG 10, 2017 10-Apr-17 17-Jan-20

Page 726
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
IN THE PRACTICE OF PUBLIC ACCOUNTANCY
As of May 26, 2017
PREVIOUS ACCREDITATION APPROVAL
REG. NAME OF FIRM / BR. NO. EXPIRY REFERENCE VALIDITY REMARKS
NO. PARTNERSHIPS DATE DATE (BR NO. / DATE) From To
Bd. Res. No. 173 dtd.
4287 WILBERT L. TAN Oct. 30, 2008 30-Oct-08 31-Dec-10
Bd. Res. No. 62 dtd. April
1723 WILBERTO PASTRANA DE GUZMAN Bd. Res. No. 11 dtd. Jan 30, 2009 31-Dec-11 26, 2012 26-Apr-12 31-Dec-14
Bd. Res. No. 27 dtd. Feb.
1954 WILFRED MABALA TAN Bd. Res. No. 14 dtd. Mar. 3, 2006 31-Dec-08 12, 2010 12-Feb-10 31-Dec-12
Bd. Res. No. 200 dtd.
0361 WILFRED SANTOS TIU Bd. Res. No. 171 dtd. Oct. 22, 2012 31-Dec-15 November 2, 2015 1-Jan-16 31-Dec-18
Bd. Res. No. 76 dtd. Mar.
1090 WILFREDO A. ESGUERRA Bd. Res. No. 38 dtd. Mar. 18, 2005 31-Dec-07 28, 2016 28-Mar-16 31-Dec-18

2471 WILFREDO A. HANS Bd. Res. No. 84 dtd. Nov. 10, 2006 31-Dec-08
Br. Res. No.__ dtd. April
6861 WILFREDO AQUINO TOLING, JR. 10, 2017 10-Apr-17 15-Oct-20

0052 WILFREDO C. DE JESUS Bd. Res. No. 17 dtd. June 15, 2001 31-Dec-03 Cancelled
Bd Res. No. 150 dtd. Oct.
3400 WILFREDO C. PASION 3, 2007 3-Oct-07 31-Dec-09
Bd. Res. No. 59 dtd.
2421 WILFREDO CEALADA CEIDO Bd. Res. No. 84 dtd. April 14, 2010 31-Dec-12 March 6, 2013 6-Mar-13 31-Dec-15
Bd Res. No. 132 dtd.
3192 WILFREDO FRANCISCO VIDAL Bd Res. No. 98 dtd. April 17, 2013 31-Dec-15 August 11, 2015 1-Jan-16 31-Dec-18
Bd. Res. No. 08 dtd. Feb.
4944 WILFREDO GICALE SIGUE Bd. Res. No. 76 dtd. Oct. 7, 2011 31-Dec-13 2, 2015 2-Feb-15 31-Dec-17
Bd Res. No. ___ dtd.
3162 WILFREDO GORDOLAN PAGARAN Bd Res. No. 69 dtd. March 6, 2013 31-Dec-15 April 10, 2017 10-Apr-17 5-Sep-20
Br. Res. No. 56 dtd. Feb.
6672 WILFREDO LANDICHO BEJASA 10, 2017 10-Feb-17 8-Nov-20

2011 WILFREDO M. QUITIONGCO Bd. Res. No. 19 dtd. April 18, 2006 31-Dec-08
Bd. Res. No. 61 dtd. April
1556 WILFREDO MIDER TAYAG Bd. Res. No. 84 dtd. July 5, 2005 31-Dec-07 17, 2009 17-Apr-09 31-Dec-11

Page 727
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
IN THE PRACTICE OF PUBLIC ACCOUNTANCY
As of May 26, 2017
PREVIOUS ACCREDITATION APPROVAL
REG. NAME OF FIRM / BR. NO. EXPIRY REFERENCE VALIDITY REMARKS
NO. PARTNERSHIPS DATE DATE (BR NO. / DATE) From To
Br. Res. No.__ dtd. April
6891 WILFREDO N. ACASIO 10, 2017 10-Apr-17 3-Feb-20
Br. Res. No. 100 dtd. July
5849 WILFREDO OANDASAN RIMANDO 14, 2015 8-Jul-15 31-Dec-17
Bd. Res. No. 28 dtd. Jan.
3736 WILFREDO P. MALONZO 28, 2008 28-Jan-08 31-Dec-10
Br. Res. No.__ dtd. April
3737 WILFREDO PAGANA CAJA 10, 2017 10-Apr-17 11-Sep-20
Bd. Res. No. dtd. May
1287 WILFREDO PAGUIA GARCIA Bd. Res. No. 207 dtd. Oct. 29, 2013 31-Dec-16 12, 2017 12-May-17 24-Feb-20
Bd. Res. No. dtd. May
1577 WILFREDO PATE NATIVIDAD Bd. Res. No. 196 dtd. Oct. 29, 2013 31-Dec-16 12, 2017 12-May-17 7-Oct-20
Bd Res. No. 190 dtd. July
3500 WILFREDO PAZZIBUGAN BALACANAO Bd Res. No. 97 dtd. April 17, 2013 31-Dec-15 7, 2016 7-Jul-16 31-Dec-18
Bd. Res. No. 67 dtd. April
3919 WILFREDO R. ESCANUERLA 2, 2008 2-Apr-08 31-Dec-10
Bd. Res. No. 17 dtd. Feb.
3767 WILFREDO ROBELLOS PERALTA Bd. Res. No. 58 dtd. April 15, 2011 31-Dec-13 2, 2015 2-Feb-15 31-Dec-17
Bd. Res. No. 110 dtd.
2995 WILFREDO V. DE JESUS Bd Res. No. 80 dtd. April 16, 2013 31-Dec-15 Apr. 15, 2016 15-Apr-16 31-Dec-18
Bd. Res. No. 273 dtd.
0410 WILFREDO WARDE ABARRO Bd. Res. No. 45 dtd. Feb. 11, 2013 31-Dec-15 Dec. 28, 2015 1-Jan-16 31-Dec-18
Bd. Res. No.227 dtd. December 28, Bd. Res. No. 242 dtd.
0987 WILFRIDO CANDELARIA RODRIGUEZ 2012 31-Dec-15 December 4, 2015 1-Jan-16 31-Dec-18
Bd Res. No. 97 dtd. Sept.
3123 WILFRIDO R. WISCO 11, 2007 11-Sep-07 31-Dec-09
Br. Res. No. 170 dtd.
5952 WILHEFORTES RAMIREZ LIM September 21, 2015 21-Sep-15 31-Dec-17
Bd. Res. No. 65 dtd. April
3910 WILHELMINA C. ARAO 2, 2008 2-Apr-08 31-Dec-10
Bd. Res. No. ___ dtd.
1535 WILHELMINA RITEZA GONZALES Bd. Res. No. 268 dtd. Dec. 18, 2013 31-Dec-16 April 10, 2017 10-Apr-17 8-Apr-20

Page 728
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
IN THE PRACTICE OF PUBLIC ACCOUNTANCY
As of May 26, 2017
PREVIOUS ACCREDITATION APPROVAL
REG. NAME OF FIRM / BR. NO. EXPIRY REFERENCE VALIDITY REMARKS
NO. PARTNERSHIPS DATE DATE (BR NO. / DATE) From To
Bd. Res. No. 79 dtd. July
4456 WILITA ANTOLIN CARMONA Bd. Res. No. 18 dtd. Feb. 20, 2012 31-Dec-14 8, 2015 8-Jul-15 31-Dec-17
Bd. Res. No.19 dtd. Jan.
2309 WILLIAM B. LEE Bd. Res. No. 44 dtd. May 31, 2006 31-Dec-08 28, 2010 28-Jan-10 31-Dec-12
Bd. Res. No. 25 dtd. Dec.
5577 WILLIAM BARJA BALTAZAR 19, 2014 19-Dec-14 31-Dec-16
Br. Res. No. 430 dtd.
6520 WILLIAM BRIOL DAYRIT December 14, 2016 14-Dec-16 31-Dec-18
Br. Res. No. 15 dtd.
6570 WILLIAM CASTAOS ACOSTA January 18, 2017 18-Jan-17 31-Dec-19
Bd. Res. No. 01 dtd. Jan.
1927 WILLIAM CO BAUTISTA Bd. Res. No. 22 dtd. Feb. 20, 2012 31-Dec-14 26, 2015 26-Jan-15 31-Dec-17
Bd. Res. No. 75 dtd. Mar.
2073 WILLIAM CRUZ PAN, JR. Bd. Res. No. 25 dtd. Apil 18, 2006 31-Dec-08 26, 2010 26-Mar-10 31-Dec-12
Bd Res. No. 246 dtd.
3511 WILLIAM DE LUNA QUE Bd Res. No. 178 dtd. Oct. 22, 2012 31-Dec-15 Dec. 14, 2015 1-Jan-16 31-Dec-18
Bd. Res. No. 237 dtd. December 28, Bd. Res. No. 230 dtd.
4794 WILLIAM ESTRADA SARDOVIA, JR. 2012 31-Dec-15 December 1, 2015 1-Jan-16 31-Dec-18
Bd Res. No. 06 dtd. Jan.
2826 WILLIAM NEPOMUCENO REYES Bd Res. No. 52 dtd. Sept. 06, 2007 31-Dec-09 18, 2017 18-Jan-17 31-Dec-19
Bd. Res. No. 083 dtd.
1655 WILLIAMITA SIA VILLAVELEZ Bd. Res. No. 123 dtd. Sept. 6, 2010 31-Dec-11 Feb. 2, 2015 2-Feb-15 31-Dec-17
Br. Res. No. 93 dtd. July
5815 WILLY AZUL GALLEGO 8, 2015 8-Jul-15 31-Dec-17
Bd. Res. No. 52 dtd. Dec.
5608 WILLY MATULAC BANIAS 29, 2014 29-Dec-14 31-Dec-16
Bd. Res. No. ___ dtd.
1250 WILMA DE LARA GIDAYA Bd. Res. No. 210 dtd. Oct. 29, 2013 31-Dec-16 April 10, 2017 10-Apr-17 19-Jul-20
Bd. Res. No. 44 dtd.
1236 WILMA DE LEON BLANCO Bd. Res. No. 61 dtd. April 26, 2012 31-Dec-14 March 11, 2015 11-Mar-15 31-Dec-17
Bd. Res. No. 160 dtd. Sept. 27, Bd. Res. No. 190 dtd.
1070 WILMA FABILLAR CARREDO 2013 31-Dec-16 July 7, 2016 1-Jan-17 31-Dec-19

Page 729
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
IN THE PRACTICE OF PUBLIC ACCOUNTANCY
As of May 26, 2017
PREVIOUS ACCREDITATION APPROVAL
REG. NAME OF FIRM / BR. NO. EXPIRY REFERENCE VALIDITY REMARKS
NO. PARTNERSHIPS DATE DATE (BR NO. / DATE) From To
Br. Res. No.__ dtd. April
1071 WILMA JUNIO BANCOLITA 10, 2017 10-Apr-17 21-Aug-20
Bd. Res. No. 06 dtd. January 8, Bd. Res. No. 198 dtd.
5227 WILMA S. GARCIA 2013 31-Dec-15 November 2, 2015 1-Jan-16 31-Dec-18
Bd. Res. No. 113 dtd. Sept. 12, Bd. Res. No. 225 dtd.
3409 WILSA NIALA MAPILI ( Formerly: WILSA FAJARDO NIALA) 2012 31-Dec-15 Dec. 1, 2015 1-Jan-16 31-Dec-18
Bd. Res. No. 40 dtd. Dec.
2196 WILSON DERAMAS DIMAANO Bd. Res. No. 112 dtd. Nov 16, 2011 31-Dec-14 19, 2014 1-Jan-15 31-Dec-17
Bd. Res. No. 42 dtd. Feb.
4863 WILSON JAVATE DELA CRUZ Bd. Res. No. 287 dtd. Dec. 23, 2013 31-Dec-16 9, 2017 9-Feb-17 13-Dec-20
Br. Res. No. dtd. May 12,
4864 WILSON JOHN S. GIMENA 2017 12-May-17 30-Sep-20
Bd. Res. No. 35 dtd. Jan.
0298 WILSON PRIO GAMBOA Bd. Res. 80 dtd. Nov. 3, 2003 31-Dec-05 28, 2008 28-Jan-08 31-Dec-10

0908 WILSON V. LOZADA Bd. Res. No. 02 dtd. Jan. 4, 2005 31-Dec-07
Br. Res. No. 243 dtd.
6002 WILTHY D. BENAL December 4, 2015 4-Dec-15 31-Dec-17
Bd. Res. No. 198 dtd.
5322 WINNIE DY DE JESUS Bd. Res. No. 114 dtd. June 4, 2013 31-Dec-15 November 2, 2015 1-Jan-16 31-Dec-18
Bd. Res. No. 94 dtd. August 13, Bd. Res. No. 29 dtd.
5101 WINNIE RIVERA CARLOS 2012 31-Dec-14 December 19, 2014 1-Jan-15 31-Dec-17
Br. Res. No. 14 dtd.
5622 WINNIE S. ALPE February 2, 2015 2-Feb-15 31-Dec-17
Br. Res. No. dtd. May 12,
5623 WINNY VELOSO KO 2017 12-May-17 9-Mar-20
Br. Res. No. 123 dtd. July
5873 WYMEE ABAYA MIRASOL 31, 2015 24-Jul-15 31-Dec-17
Bd Res. No. 47 dtd. Feb.
3221 YANAGIYA R. PEREZ-RAYA Bd Res. No. 70 dtd. March 6, 2013 31-Dec-15 17, 2016 17-Feb-16 31-Dec-18
Bd. Res. No. 328 dtd.
1413 YAP & ASSOCIATES Bd. Res. No. 349 dtd. Dec. 27, 2013 31-Dec-16 November 3, 2016 1-Jan-17 31-Dec-19

Page 730
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
IN THE PRACTICE OF PUBLIC ACCOUNTANCY
As of May 26, 2017
PREVIOUS ACCREDITATION APPROVAL
REG. NAME OF FIRM / BR. NO. EXPIRY REFERENCE VALIDITY REMARKS
NO. PARTNERSHIPS DATE DATE (BR NO. / DATE) From To
Br. Res. No. dtd. May 12,
1414 YASSER RAMOS AUREADA 2017 12-May-17 22-Dec-20
Br. Res. No.__ dtd. April
1415 YNNA KASANDRA CRUZ DE LEON 10, 2017 10-Apr-17 11-May-20
Bd Res. No. 05 dtd. Jan.
3626 YOLANDA A. DE GUZMAN 9, 2008 9-Jan-08 31-Dec-10
Br. Res. No. 115 dtd. July
5869 YOLANDA A. DEDUQUE 24, 2015 24-Jul-15 31-Dec-17
Bd Res. No. 156 dtd.
2985 YOLANDA B. MANUZON Bd Res. No. 235 dtd. Dec. 28, 2012 31-Dec-15 August 24, 2015 1-Jan-16 31-Dec-18
Bd. Res. No. 139 dtd. Sept. 25, Bd. Res. No. 190 dtd.
2986 YOLANDA C. CRUZ 2012 31-Dec-15 Oct. 14, 2015 1-Jan-16 31-Dec-18
Br. Res. No. 46 dtd. Feb.
6638 YOLANDA CARPIO DEL CASTILLO 9, 2017 9-Feb-17 29-Apr-20

1308 YOLANDA D. MATANGUIHAN Bd. Res. No. 52 dtd. Apr. 12, 2005 31-Dec-07
Bd. Res. No. ___ dtd.
1671 YOLANDA FUINI MOJAL Bd. Res. No. 315 dtd. Dec. 27, 2013 31-Dec-16 April 10, 2017 10-Apr-17 22-Sep-20
Br. Res. No. 445 dtd.
6533 YOLANDA G. MONZON December 14, 2016 14-Dec-16 31-Dec-18
Bd Res. No. 04 dtd. Jan.
3067 YOLANDA J. NARVASA Bd Res. No. 192 dtd. Oct. 24, 2012 31-Dec-15 27, 2016 27-Jan-16 31-Dec-18
Bd. Res. No. 61 dtd. Feb.
4847 YOLANDA LIAPIZ NASOLES Bd. Res. No. 141 dtd. Dec. 2, 2010 31-Dec-12 19, 2016 19-Feb-16 31-Dec-18
Bd. Res. No. 03 dtd. Jan
4312 YOLANDA LOPEZ PESTAO Bd. Res. No. 05 dtd. Jan 26, 2009 31-Dec-11 26, 2015 26-Jan-15 31-Dec-17
Bd. Res. No. 118 dtd.
1288 YOLANDA LOZADA BARCO Bd. Res. No. 82 dtd. July 15, 2009 31-Dec-11 Dec 22, 2011 1-Jan-12 31-Dec-14
Bd. Res. No. 271 dtd.
3148 YOLANDA M. TOLENTINO Bd. Res. No. 161 dtd. Oct. 22, 2012 31-Dec-15 Dec. 28, 2015 1-Jan-16 31-Dec-18
Bd. Res. No. 54 dtd. Mar.
1289 YOLANDA MENDOZA - LEGASPI Bd. Res. No. 51 dtd. Apr. 12, 2005 31-Dec-07 18, 2008 18-Mar-08 10-Dec-10

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Bd. Res. No. 248 dtd.
5490 YOLANDA NEMENZO REYES Bd. Res. No. 354 dtd. Dec. 27, 2013 31-Dec-15 August 25, 2016 25-Aug-16 31-Dec-18
Bd Res. No. 134 dtd.
3036 YOLANDA ORDOEZ - ALCARAZ Bd Res. No. 59 dtd. March 23, 2010 31-Dec-12 Sept. 25, 2012 1-Jan-13 31-Dec-15
Bd. Res. No. 05 dtd. Jan.
1047 YOLANDA PEREZ HIZON Bd. Res. No. 152 dtd. Sept. 9, 2013 31-Dec-16 18, 2017 18-Jan-17 31-Dec-19
Bd. Res. No. 43 dtd. Feb.
4050 YOLANDA R. CRUZ Bd. Res. No. 219 dtd. Oct. 29, 2013 31-Dec-16 9, 2017 9-Feb-17
Bd Res. No. 243 dtd. December 28, Bd Res. No. 195 dtd.
3347 YOLANDA S. ROTAP 2012 31-Dec-15 November 2, 2015 1-Jan-16 31-Dec-18 Cancelled in favor of J.
V. Jimenez & Associates
1738 YOLANDA T. JIMENEZ Bd. Res. No. 111 dtd. Nov. 3, 2005 31-Dec-07 (BOA Acc. No. 2447 dtd.
Bd. Res. No. 62 dtd. April
4510 YOLANDA V. ALCANTARA 17, 2009 17-Apr-09 31-Dec-11
Bd. Res. No. 248 dtd. OCT. 29, Bd. Res. No. ___ dtd.
1353 YOLITO FABONAN FABREGAS 2013 31-Dec-16 April 10, 2017 10-Apr-17 31-Aug-20
Br. Res. No. 128 dtd.
6184 YSMAELA Z. PERALTA June 6, 2016 6-Jun-16 31-Dec-18
Br. Res. No. 125 dtd.
6739 YVEZA JUNE ROMERO GEMENTIZA March 17, 2017 17-Mar-17 30-Jan-20
Bd. Res. No. 418 dtd.
4869 YVONNE E. BALDONADO Bd. Res. No. 108 dtd. June 4, 2013 31-Dec-16 November 24, 2016 1-Jan-17 31-Dec-19

2025 Z. F. ANDAL & CO. Bd. Res. No. 20 dtd. April 18, 2006 31-Dec-08

1354 ZACARIAS A. CAYETANO III Bd. Res. No. 57 dtd. May 25, 2005 31-Dec-07
Bd. Res. No. 125 dtd.
4821 ZAIDA LANTIN PULIDO October 4, 2010 4-Oct-10 31-Dec-12
Bd. Res. No. 123 dtd. Sept. 19, Bd. Res. No. 217 dtd.
4657 ZAMUDIO & OGENA 2012 31-Dec-15 Dec. 1, 2015 1-Jan-16 31-Dec-18

1973 ZAPATA, RAFAEL, SEVERINO & COMPANY Bd. Res. No. 15 dtd. Mar. 3, 2006 31-Dec-08

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Bd. Res. No. 167 dtd. October 22, Bd. Res. No. 34 dtd.
4603 ZARAH ANGELINE CAPARROS PASCUA 2012 31-Dec-14 March 3, 2015 3-Mar-15 31-Dec-17
Bd. Res. No. 126 dtd. August 28, Bd. Res. No. 357 dtd.
1621 ZELDA V. OGARIO 2013 31-Dec-16 November 3, 2016 1-Jan-17 31-Dec-19
Bd. Res. No. 69 dtd. April
3837 ZENAIDA BALI AGCAOILI Bd. Res. No. 48 dtd. Jan. 28, 2008 31-Dec-10 26, 2011 26-Apr-11 31-Dec-13
Bd. Res. No. 162 dtd.
4850 ZENAIDA BANARIA SOLIS Dec. 21, 2010 21-Dec-10 31-Dec-12
Bd. Res. No. 51 dtd. Dec.
3892 ZENAIDA CRISTOBAL TEODORO Bd. Res. No. 57 dtd. April 13, 2012 31-Dec-14 29, 2014 1-Jan-15 31-Dec-17
Bd. Res. No. 77 dtd.
4885 ZENAIDA D. NALUNDASAN Bd. Res. No. 341 dtd. Dec. 27, 2013 31-Dec-16 March 10, 2017 10-Mar-17 16-Nov-20
Bd. Res. No. 262 dtd.
3815 ZENAIDA D. VIRTUDEZ Bd. Res. No. 40 dtd. Jan. 28, 2008 31-Dec-10 Sept. 23, 2016 23-Sep-16 31-Dec-18
Bd Res. No. 15 dtd. Jan.
3691 ZENAIDA FERRER REYES 14, 2008 14-Jan-08 31-Dec-10
Bd Res. No. 24 dtd. Feb.
3483 ZENAIDA G. CALAOAGAN Bd Res. No. 44 dtd. Feb. 11, 2013 31-Dec-15 9, 2016 9-Feb-16 31-Dec-18
Bd. Res. No. 58 dtd. Mar.
1686 ZENAIDA L. BUENAVISTA Bd. Res. No. 96 dtd. Sept 21, 2005 31-Dec-07 18, 2008 18-Mar-08 31-Dec-10
Bd Res. No. 205 dtd.
3353 ZENAIDA L. SANTOS Bd Res. No. 30 dtd. Jan. 23, 2013 31-Dec-15 November 2, 2015 1-Jan-16 31-Dec-18
Bd. Res. No. 154 dtd.
1127 ZENAIDA M. CARREON Bd. Res. No. 180 dtd. Nov. 6, 2007 31-Dec-10 Dec. 21, 2010 1-Jan-11 31-Dec-13

1181 ZENAIDA M. RAMIREZ Bd. Res. No. 44 dtd. Apr. 12, 2005 31-Dec-07
Bd. Res. No. 45 dtd.
4552 ZENAIDA M. SOSA Bd. Res. No. 118 dtd. Dec 22, 2011 31-Dec-14 March 11, 2015 11-Mar-15 31-Dec-17
Bd. Res. No. 198 dtd.
2346 ZENAIDA MAGTIRA-CAJUCOM Bd. Res. No. 180 dtd. Oct. 22, 2012 31-Dec-14 November 2, 2015 2-Nov-15 31-Dec-17
Bd. Res. No. 69 dtd.
0431 ZENAIDA P. ALCANTARA Bd. Res. No. 06 dtd. Jan. 29, 2007 31-Dec-09 March 6, 2013 6-Mar-13 31-Dec-15

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0029 ZENAIDA P. BAAS Bd. Res. No. 114 dtd. Oct. 25, 2004 31-Dec-06
Bd. Res. No. 111 dtd.
4628 ZENAIDA P. NISPEROS October 26, 2009 26-Oct-09 31-Dec-11
Bd. Res. No. 176 dtd.
3443 ZENAIDA RODRIGUEZ DE CASTRO Bd. Res. No. 194 dtd. Oct 24, 2012 31-Dec-15 Oct. 13, 2015 1-Jan-16 31-Dec-18
Bd. Res. No. 78 dtd. April
3953 ZENAIDA S. LORENZO 10, 2008 10-Apr-08 31-Dec-10
Bd. Res. No. 237 dtd.
2700 ZENAIDA SAN PEDRO DELA CRUZ Bd. Res. No. 84 dtd. April 16, 2013 31-Dec-15 Dec. 4, 2015 1-Jan-16 31-Dec-18
Bd. Res. No. 29 dtd.
1251 ZENAIDA SANTOS ALEJO Bd. Res. No. 104 dtd. Oct. 21, 2011 31-Dec-14 December 19, 2014 1-Jan-15 31-Dec-17
Bd. Res. No. 87 dtd. April
3991 ZENAIDA T. VALDEZ 15, 2008 15-Apr-08 31-Dec-10
Bd. Res. No. 04 dtd. Feb.
4407 ZENAIDA V. PADILLA Bd. Res. No. 25 dtd. Mar. 4, 2009 31-Dec-11 8, 2012 8-Feb-12 31-Dec-14
Bd. Res. No. 51 dtd. Feb.
3792 ZENAIDA VIRAY RAYOS - LIMBOS Bd. Res. No. 315 dtd. Dec. 27, 2013 31-Dec-16 9, 2017 9-Feb-17 13-Jan-20
Bd. Res. 40 dtd. Mar 2,
0352 ZENETTE B. YAP Bd. Res. 04 dtd. Feb. 9, 2004 31-Dec-06 2007 2-Mar-07 31-Dec-09
Bd. Res. No. 139 dtd.
4653 ZENIA A. GERARDINO October 27, 2009 27-Oct-09 31-Dec-11
Bd Res. No. 228 dtd.
3149 ZENITH C. CAMU Bd Res. No. 08 dtd. Jan. 8, 2013 31-Dec-15 Dec. 1, 2015 1-Jan-16 31-Dec-18
Bd. Res. No. 78 dtd.
4173 ZENON ADLAON TUMANDA Bd. Res. No. 338 dtd. Dec. 27, 2013 31-Dec-16 March 10, 2017 10-Mar-17 12-Apr-20
Bd. Res. No. 237 dtd.
2648 ZENONA PODELINO - AVILA Bd. Res. No. 34 dtd. March 3, 2015 31-Dec-17 April 25, 2017 25-Apr-17 9-Jul-20
Bd. Res. No. 140 dtd.
5354 ZITA BETONIO JABAY Sept. 9, 2013 9-Sep-13 31-Dec-15
Bd. Res. No. 38 dtd. April 14,
0118 ZITA C. ROSADO 2004 31-Dec-06

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Br. Res. No. 56 dtd. Feb.
6673 ZOILO PAGASPAS PEREZ 10, 2017 10-Feb-17 27-Jun-20
Bd. Res. No. 132 dtd.
1578 ZOISE TEVES LESTOJAS Bd. Res. No. 27 dtd. Mar. 4, 2009 31-Dec-11 Sept. 25, 2012 25-Sep-12 31-Dec-14

0343 ZONDREX ALLAN A. DIZON Bd. Res. 03 dtd. Feb. 9, 2004 31-Dec-06
Bd. Res. No. 68 dtd. April
4259 ZORAHAYDA ABIOG CAFIRMA Bd. Res. No. 163 dtd. Oct. 28, 2008 31-Dec-10 26, 2011 26-Apr-11 31-Dec-13
Br. Res. No. dtd. May 12,
4260 ZORAIDA MARIANO LIBUNAO 2017 12-May-17 14-Sep-20
Br. Res. No. 73 dtd.
6699 ZORAYDA D. DAYANGHIRANG March 10, 2017 10-Mar-17 23-Mar-20
Bd. Res. No. 325 dtd.
3883 ZOSIMA HABOC VILLARIA Bd. Res. No. 272 dtd. Dec. 18, 2013 31-Dec-16 Oct. 26, 2016 1-Jan-17 31-Dec-19
Bd Res. No. 54 dtd. Sept.
2839 ZOSIMA R. HUSMILLO 06, 2007 6-Sep-07 31-Dec-09
Bd Res. No. 06 dtd. Jan.
3727 ZOSIMO DELOS SANTOS FABRE, JR. Bd Res. No. 207 dtd. Oct. 29, 2013 31-Dec-16 18, 2017 18-Jan-17 31-Dec-19
Bd Res. No. 239 dtd. December 28, Bd Res. No. 21 dtd. Feb.
3211 ZOSIMO DIZON MAGLANGIT, JR. 2012 31-Dec-15 9, 2016 9-Feb-16 31-Dec-18
Bd. Res. No. 177 dtd.
0771 ZOSIMO JESSE H. CEBEDO Bd. Res. No. 86 dtd. Oct. 5, 2004 31-Dec-06 Nov. 6, 2007 6-Nov-07 31-Dec-09

2063 ZOSIMO L. PADRO, JR. Bd. Res. No. 24 dtd. April 18, 2006 31-Dec-08
Bd. Res. No. 38 dtd. Feb.
2514 ZOSIMO MAYLAD ESPIRITU Bd. Res. No. 194 dtd. Oct. 24, 2012 31-Dec-15 11, 2016 11-Feb-16 31-Dec-18
Br. Res. No.__ dtd. April
2515 ZOSIMO VALMONTE DE GUZMAN 10, 2017 10-Apr-17 26-Dec-20
Br. Res. No. 407 dtd.
6472 ZSA-CHRISTY FU MANIQUIS November 24, 2016 24-Nov-16 31-Dec-18
Bd. Res. No. 08 dtd. Feb.
2526 ZUIGA, TUPUE & COMPANY Bd. Res. No. 171 dtd. Oct. 30, 2008 31-Dec-11 8, 2012 8-Feb-12 31-Dec-14

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LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
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Br. Res. No. dtd. May 12,
2527 ZUSIMA CUISON PETRAS 2017 12-May-17 3-Jun-20
Br. Res. No. 233 dtd.
5995 ZYDEL BUNAG ALVAREZ December 4, 2015 4-Dec-15 31-Dec-17

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