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LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS

IN THE PRACTICE OF PUBLIC ACCOUNTANCY


As of April 30, 2018
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. 251
Bd. Res. No. 253 dtd. December dtd. December
0001 SYCIP, GORRES, VELAYO & CO. 28, 2012 31-Dec-15 14, 2015 1-Jan-16 31-Dec-18
Registration of
Bd. Res. No. 296 Additional Partner:
Bd. Res. No. 201 dtd. Oct. 24, dtd. Dec. 29, Anthony Leron Ng as
0002 PUNONGBAYAN & ARAULLO 2012 31-Dec-15 2015 1-Jan-16 31-Dec-18 Additional
per Board Partners:
Resolution
Bd. Res. No. 83 Leandro Ben Molina
R.G. MANABAT & CO. (Formerly: MANABAT SANAGUSTIN & dtd. March 10, Robediso under Bd.
0003 CO.) Bd. Res. No. 236 dtd. Oct. 29, 2013 31-Dec-16 2017 10-Mar-17 15-Mar-20 Res. 85 dtd: March 10,
Additional Partner:
Oliver Calibuso Bucao
NAVARRO AMPER & CO. Bd. Res. No. 154 dtd. October 22, Bd. Res. No. 236 under Bd. Res. 34
0004 (Formerly: MANABAT, DELGADO, AMPER & CO. ) 2012 31-Dec-15 dtd. Dec. 4, 2015 1-Jan-16 31-Dec-18 dated: January 18, 2017
Resolution No. 208
Bd. Res. No. 215 Approving the change
ROXAS CRUZ TAGLE AND CO. ( Formerly: ALBA Bd. Res. No. 211 dtd. November dtd. December 1, of partnership name
0005 ROMEO & CO.) 12, 2012 31-Dec-15 2015 1-Jan-16 31-Dec-18 Dated: April 17, 2017

Bd. Res. No. 144 dtd. Sept. 25, Bd. Res. No. 189
0006 BIN GUI ALEJANDRO UY 2012 31-Dec-15 dtd. Oct. 14, 2015 1-Jan-16 31-Dec-18

Bd. Res. No. 79 dtd. Nov. 03,


0007 EMMA OPINION-RAMOS 2003 31-Dec-06

Bd. Res. No. 218


0008 FELICIDAD B. DIVA & CO. Bd. Res. No. 204 dtd. Oct. 29, 2012 31-Dec-15 dtd. Dec. 1, 2015 1-Jan-16 31-Dec-18

0009 MELCHOR R. MENDOZA Bd. Res. No. 18 dtd. June 15, 2001 31-Dec-03

Page 1
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
IN THE PRACTICE OF PUBLIC ACCOUNTANCY
As of April 30, 2018
PREVIOUS ACCREDITATION APPROVAL
REG. NAME OF FIRM / BR. NO. EXPIRY REFERENCE VALIDITY REMARKS
NO. PARTNERSHIPS DATE DATE (BR NO. / DATE) From To

0010 OSCAR Y. NAVARRO Bd. Res. No. 18 dtd. June 15, 2001 31-Dec-03
Bd. Res. No. 90
0011 ROSALINDA C. VILLEGAS Bd. Res. No. 47 dtd. Sept. 6, 2007 31-Dec-09 dtd. June 8, 2010 8-Jun-10 31-Dec-12

Bd. Res. No. 08


0012 SOFIA S. IBAOS-GUNDRAN Bd. Res. No. 30 dtd. Feb. 18, 2005 31-Dec-07 dtd. Jan. 9, 2008 9-Jan-08 31-Dec-10
Bd. Res. No. 37
0013 BANIQUED & LIM Bd. Res. No. 18 dtd. June 15, 2001 31-Dec-03 dtd. May 29, 2006 29-May-06 31-Dec-08

Approved for change


name of partnership
OLAÑO DUTERTE & ASSOCIATES Bd. Res. No. 91 dtd. August 13, Bd. Res. No. 185 per BR No. 20 dtd. Jan.
0014 (Formerly: OLAÑO, MALBAS, DUTERTE & CO.) 2012 31-Dec-15 dtd. Oct. 14, 2015 1-Jan-16 31-Dec-18 23, 2008
Additional Partners:
Rodrigo Badenas
Bd. Res. No. 247 dtd. December Bd. Res. No. 106 Niango, Jr. & Melissa
0015 REDOR, EMERSON & CO. 28, 2012 31-Dec-15 dtd. Apr. 12, 2016 12-Apr-16 31-Dec-18 Anne Moya Redor

0016 RUFINO MELO AND COMPANY Bd. Res. No. 18 dtd. June 15, 2001 31-Dec-03

Bd. Res. No. 19


Bd. Res. No. 207 dtd. November dtd. February 9,
0017 RP MAQUILING & COMPANY 12, 2012 31-Dec-15 2016 9-Feb-16 31-Dec-18

0018 BENJAMIN H. TAN Bd. Res. No. 18 dtd. June 15, 2001 31-Dec-03

0019 BENJAMIN O. MORENTE Bd. Res. No. 18 dtd. June 15, 2001 31-Dec-03

0020 DAISY V. DUKA Bd. Res. No. 18 dtd. June 15, 2001 31-Dec-03

Page 2
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
IN THE PRACTICE OF PUBLIC ACCOUNTANCY
As of April 30, 2018
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. 13
0021 GENARO G. QUINTO Bd. Res. No. 02 dtd. Jan 4, 2005 31-Dec-07 dtd. Jan. 30, 2009 30-Jan-09 31-Dec-11

0022 ILUMINADA A. SANTOS Bd. Res. No. 18 dtd. June 15, 2001 31-Dec-03

Bd. Res. No. 153


0023 JOAQUINA T. LIM Bd. Res. No. 18 dtd. June 15, 2001 31-Dec-03 dtd. Oct. 3, 2007 3-Oct-07 31-Dec-09

0024 MA. LUISA B. VILLACORTA Bd. Res. No. 22 dtd. Feb. 24, 2004 31-Dec-06

0025 NILO P. MISAGAL Bd. Res. No. 18 dtd. June 15, 2001 31-Dec-03

0026 PEDRO R. CORONEL Bd. Res. No. 18 dtd. June 15, 2001 31-Dec-03
Bd. Res. No. 208 dtd. November Bd. Res. No. 190
0027 RUPERTO GUEVARRA ABULENCIA 12, 2012 31-Dec-15 dtd. Oct. 14, 2015 1-Jan-16 31-Dec-18
Bd. Res. No. 156
Bd. Res. No. 88 dtd. August 13, dtd. August 24,
0028 TRINIDAD L. SEE 2012 31-Dec-15 2015 1-Jan-16 31-Dec-18

0029 ZENAIDA P. BAÑAS Bd. Res. No. 114 dtd. Oct. 25, 2004 31-Dec-06

Bd. Res. No. 254 dtd. December Bd. Res. No. 105
0030 BANARIA, BANARIA AND COMPANY 28, 2012 31-Dec-15 dtd. July 14, 2015 1-Jan-16 31-Dec-18
Bd. Res. No. 18
0031 BAUTISTA, SAGCAL & ASSOCIATES Bd. Res. No. 87 dtd. Nov. 10, 2006 31-Dec-09 dtd. Jan. 28, 2010 28-Jan-10 31-Dec-12

Page 3
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
IN THE PRACTICE OF PUBLIC ACCOUNTANCY
As of April 30, 2018
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. 167


Bd. Res. No. 123 dtd. Sept. 19, dtd. Sept. 17,
0032 CHUA, CHUA & CO. 2012 31-Dec-15 2015 1-Jan-16 31-Dec-18
Bd. Res. No. 72
0033 LACSA, QUIRANTE & CO. Bd. Res. No. 18 dtd. June 15, 2001 31-Dec-03 dtd. July 13, 2009 13-Jul-09 31-Dec-11

Bd. Res. No. 24


0034 ABERCIO RODRIGUEZ ARGEL Bd. Res. No. 29 dtd. Feb. 20, 2012 31-Dec-14 dtd. Feb. 4, 2015 4-Feb-15 31-Dec-17
Bd. Res. No. dtd.
0035 CYNTHIA REGALADO CELORICO Bd. Res. No. 76 dtd. April 10, 2008 31-Dec-10 May 12, 2017 12-May-17 22-Jan-20

Bd. Res. No. 49


0036 CABAÑERO, KATIGBAK, CLEMENTE & CO. Bd. Res. No. 47 dtd. Feb. 11, 2013 31-Dec-15 dtd. Feb. 17, 2016 17-Feb-16 31-Dec-18

0037 R.F. MIRAVITE & COMPANY Bd. Res. No. 18 dtd. June 15, 2001 31-Dec-03
Bd. Res. No. 194
Bd. Res. No. 131 dtd. Sept. 25, dtd. November 2,
0038 AMELITA NOVICIO ILETO 2012 31-Dec-15 2015 1-Jan-16 31-Dec-18
Bd. Res. No. 115,
0039 ANGELA C. SALVADOR Bd. Res. No. 01, dtd. Jan. 9, 2008 31-Dec-10 dtd. Sept. 6, 2010 1-Jan-11 31-Dec-13

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

0041 BONIFACIO P. MOLINA Bd. Res. No. 18 dtd. June 15, 2001 31-Dec-03

Page 4
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
IN THE PRACTICE OF PUBLIC ACCOUNTANCY
As of April 30, 2018
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. 60


0042 EUGENIA AQUINO DEL ROSARIO Bd. Res. No. 95 dtd. Oct. 19, 2011 31-Dec-13 dtd. Feb. 19, 2016 19-Feb-16 31-Dec-18

0043 JOSE S. CHAN Bd. Res. No. 17 dtd. June 15, 2001 31-Dec-03

Bd. Res. No. 06


0044 JUSTINIANO TALLEDO REYES Bd. Res. No. 59 dtd. Mar. 23, 2010 31-Dec-12 dtd. Jan. 26, 2015 26-Jan-15 31-Dec-17

0045 LEOPOLDO B. SALOMA Bd. Res. No. 17 dtd. June 15, 2001 31-Dec-03
Bd. Res. No. dtd.
0046 LIZA B. PATANO Bd. Res. No. 17 dtd. June 15, 2001 31-Dec-03 May 12, 2017
Bd. Res. No. 237 12-May-17 1-Mar-20
dtd. December
0047 MARIO DELOS SANTOS SAN JUAN Bd. Res. No. 134 dtd. Oct. 27, 2009 31-Dec-11 28, 2012 28-Dec-12 31-Dec-14
Bd. Res. No. 140
dtd. March 28,
0048 NELIA Y. PASCO Bd. Res. No. 210 dtd. Oct. 29, 2013 31-Dec-16 2017 28-Mar-17 25-Jan-20

0049 NICANOR J. SAN DIEGO Bd. Res. No. No. 79 Nov. 3, 2003 31-Dec-06
Bd. Res. No. 17
0050 ROMEO NORIEL OLIVEROS Bd. Res. No. 54 dtd. Mar. 28, 2011 31-Dec-13 dtd. Feb. 2, 2015 2-Feb-15 31-Dec-17

Bd. Res. No. 24


0051 VILMA M. ANGELES Bd. Res. No. 17 dtd. June 15, 2001 31-Dec-03 dtd. Mar. 4, 2009 4-Mar-09 31-Dec-11

0052 WILFREDO C. DE JESUS Bd. Res. No. 17 dtd. June 15, 2001 31-Dec-03 Cancelled

0053 E. F. CONSTANTINO & CO. Bd. Res. No. 17 dtd. June 15, 2001 31-Dec-03 Cancelled Cancelled

Page 5
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
IN THE PRACTICE OF PUBLIC ACCOUNTANCY
As of April 30, 2018
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. 303
0054 J.P. TOLENTINO & CO. Bd. Res. No. 351 dtd. Dec. 27, 2013 31-Dec-16 dtd. Oct. 10, 2016 1-Jan-17 31-Dec-19

Bd. Res. No. 40 dtd. March 18, Bd. Res. No. 167
0055 M.S. BANARIA & COMPANY 2005 31-Dec-07 dtd. Oct. 30, 2008 30-Oct-08 31-Dec-10

0056 L.P. VERA & CO. Bd. Res. No. 17 dtd. June 15, 2001 31-Dec-03

Bd. Res. No 303


0057 LORENZO-GOMEZ & CO. Bd. Res. No 50 dtd. Feb. 11, 2013 31-Dec-15 dtd. Oct. 10, 2016 10-Oct-16 31-Dec-18
Bd. Res. No. 217
Bd. Res. No. 224 dtd. December dtd. December 1,
0058 VILLARUZ, VILLARUZ & CO. 28, 2012 31-Dec-15 2015 1-Jan-16 31-Dec-18

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

0060 EMMANUEL S. YU Bd. Res. No. 19 dtd. June 18, 2001 31-Dec-03

0061 FLORENCE O. CABANSAG Bd. Res. No. 19 dtd. June 18, 2001 31-Dec-03

Bd. Res. No. 34 dtd. December 19, Bd. Res. No. dtd.
0062 LUZ AGUILA NONAN 2014 31-Dec-17 May 12, 2017 12-May-17 10-Dec-20

Bd. Res. No. 111


0063 ROSALINDA GONZALEZ ILAGA Bd. Res. No. 41 dtd. Jan. 28, 2008 31-Dec-10 dtd. Sept. 6, 2010 1-Jan-11 31-Dec-13

0064 ROGELIO R. PINAUIN Bd. Res. No. 19 dtd. June 18, 2001 31-Dec-03

Page 6
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
IN THE PRACTICE OF PUBLIC ACCOUNTANCY
As of April 30, 2018
PREVIOUS ACCREDITATION APPROVAL
REG. NAME OF FIRM / BR. NO. EXPIRY REFERENCE VALIDITY REMARKS
NO. PARTNERSHIPS DATE DATE (BR NO. / DATE) From To

0065 GUZMAN, BOCALING & CO. Bd. Res. No. 80 dtd. Nov. 3, 2004 31-Dec-06

Bd. Res. No. 38


0066 FLORA L. CAPILI Bd. Res. No. 150 dtd. Sept. 9, 2013 31-Dec-15 dtd. Feb. 11, 2016 11-Feb-16 31-Dec-18
Bd. Res. No. 88
0067 JOSELITO L. ASUNCION Bd. Res. No. 68 dtd. May 5, 2009 31-Dec-11 dtd. Oct. 11, 2011 1-Jan-12 31-Dec-14

0068 LEE, SEVILLA & CO. Bd. Res. 28 dtd. Feb 18, 2005 31-Dec-07

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

0070 DIEGO E. POBLETE, JR. Bd. Res. No. 20 dtd. June 18, 2001 31-Dec-03

0071 FELICITAS DELUMEN Bd. Res. No. 20 dtd. June 18, 2001 31-Dec-03
Bd. Res. No. 112 dtd. Oct 21, Bd. Res. No. 108
0072 GUILLERMO N. TABIOS, JR. 2004 31-Dec-06 dtd. May 12, 2008 12-May-08 31-Dec-10
Bd. Res. No. dtd.
0073 SANTIAGO GONZALES LEE, JR. Bd. Res. No. 11 dtd. Feb. 2, 2015 31-Dec-17 May 12, 2017 12-May-17 30-Sep-20

0074 VICENTE P. TANTUICO, SR. Bd. Res. No. 20 dtd. June 18, 2001 31-Dec-03

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


0075 ALEJANDRO M. JAPOR 2001 31-Dec-03

Page 7
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
IN THE PRACTICE OF PUBLIC ACCOUNTANCY
As of April 30, 2018
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. 14 dtd. April 14, Bd. Res. No. 19


0076 ALFREDO C. SARAU 2004 31-Dec-06 dtd. Jan. 31, 2007 31-Jan-07 31-Dec-09
Bd. Res. No. 125 dtd. Sept. 19, Bd. Res. No. 109
0077 AMORSOLO SABAS NIEVA 2012 31-Dec-15 dtd. July 14, 2015 1-Jan-16 31-Dec-18

Bd. Res. No. 21 dtd. July 05, Bd. Res. No. 28


0078 ANITA L. SELGAS 2001 31-Dec-03 dtd. April 20, 2006 20-Apr-06 31-Dec-08
Bd. Res. No. 146
dtd. August 17,
0079 ARNEL JUDE LUY VILLANUEVA Bd. Res. No. 199 dtd. Oct. 24, 2012 31-Dec-15 2015
Bd. Res. No. 141 1-Jan-16 31-Dec-18
dtd. August 14,
0080 ARTHUR MALONZO SIGUA Bd. Res. No. 52 dtd. Feb. 11, 2013 31-Dec-15 2015 1-Jan-16 31-Dec-18
Bd. Res. No. 41
0081 ARTURO ZARAGOZA TONDO Bd. Res. No. 199 dtd. Oct. 29, 2013 31-Dec-16 dtd. Feb. 9, 2017 9-Feb-17 8-May-20

Bd. Res. No. 68


0082 ATTILA DIMA-ALA GRANADA Bd. Res. No. 80 dtd. June 21, 2012 31-Dec-15 dtd. July 8, 2015 1-Jan-16 31-Dec-18

Bd. Res. No. 167


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

Bd. Res. No. 30 dtd. December 19, Bd. Res. No. dtd.
0084 BONIFACIO PINEDA SANTIAGO 2014 31-Dec-16 May 12, 2017 12-May-17 21-Mar-20
Bd. Res. No. 38 dtd. April 14,
0085 CAMILO A. CASTAÑEDA 2004 31-Dec-06
Bd. Res. No. 02
0086 CESAR F. MATEO Bd. Res. No. 68 dtd. April 2, 2008 31-Dec-10 dtd. Feb. 8, 2011 8-Feb-11 31-Dec-13

Page 8
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
IN THE PRACTICE OF PUBLIC ACCOUNTANCY
As of April 30, 2018
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. 21 dtd. July 05, Bd. Res. No. 32


0087 CESAR I. LOPEZ 2001 31-Dec-03 dtd. Jan. 28, 2008 28-Jan-08 31-Dec-10

CONSUELO AVENDAÑO MAÑALAC ( Bd. Res. No. 38 dtd. April 14, Bd. Res. No. 65
0088 Formerly:CONSUELO MAÑALAC-ARCEO) 2004 31-Dec-06 dtd. July 8, 2015 08-Jul-15 31-Dec-17
Bd. Res. No. 220
0089 CORAZON B. ZABALA Bd. Res. No. 226 dtd. Dec. 28, 2012 31-Dec-15 dtd. Dec. 1, 2015 1-Jan-16 31-Dec-18

Bd. Res. No. 68


0090 CONSEJO OLIMPO GRANADA Bd. Res. No. 80 dtd. June 21, 2012 31-Dec-15 dtd. July 8, 2015 1-Jan-16 31-Dec-18

0091 DELFIN D. YAMBOT Bd. Res. No. 79 dtd. Nov. 3, 2003 31-Dec-06

Bd. Res. No. 217


0092 EDGARDO LUIS CRUZ CRUZ Bd. Res. No. 219 dtd. Oct. 29, 2013 31-Dec-16 dtd. April 20, 2017 20-Apr-17 22-Oct-20
Bd. Res. No. 245
Bd. Res. No. 219 dtd. December dtd. December
0093 ETHEL E. CODIÑERA 26, 2012 31-Dec-15 14, 2015 01-Jan-16 31-Dec-18
Partner of Mateo,
Bd. Res. No. 21 dtd. July 05, Pulido, Ramos and Co.
0094 EUGENE T. MATEO 2001 31-Dec-03 Acreditation No. 3601
Bd. Res. No. 80
Bd. Res. No. 170 dtd. Sept. 27, dtd. March 10,
0095 FEDERICO IDOS PARAGAS 2013 31-Dec-16 2017 10-Mar-17 12-Dec-20

Bd. Res. No. 21 dtd. July 05, Bd. Res. No. 86


0096 FLORENCIO P. LAXAMANA 2001 31-Dec-03 dtd. Nov. 10, 2006 10-Nov-06 31-Dec-08

Page 9
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
IN THE PRACTICE OF PUBLIC ACCOUNTANCY
As of April 30, 2018
PREVIOUS ACCREDITATION APPROVAL
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NO. PARTNERSHIPS DATE DATE (BR NO. / DATE) From To

J. O'HARA & COMPANY (Formerly: Bd. Res. No. 60


0097 JAIME H. O'HARA JR. ) Bd. Res. No. 75 dtd. Oct. 7, 2011 31-Dec-14 dtd. July 8, 2015 8-Jul-15 31-Dec-17
Bd. Res. No. 79
dtd. March 28,
0098 JESUS LENON DIZON, JR. Bd. Res. No. 62 dtd. March 6, 2013 31-Dec-15 2016 28-Mar-16 31-Dec-18
Bd. Res. No. 206
dtd. November 2,
0099 JOSE VALSOTE BITHAO Bd. Res. No. 192 dtd. Oct. 24, 2012 31-Dec-15 2015 1-Jan-16 31-Dec-18

0100 MA. IRENE T. CHING Bd. Res. No 132 dtd. Dec. 14, 2004 31-Dec-06

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


0101 MARGARITO C. CHAN 2001 31-Dec-03

Bd. Res. No. dtd.


0102 MARLITA PASCUAL BALANQUIT Bd. Res. No. 59 dtd. Dec. 29, 2014 31-Dec-17 March 7, 2018 7-Mar-18 28-Jan-21
Bd. Res. No. 141
Bd. Res. No. 128 dtd. August 28, dtd. March 28,
0103 MARIA MELROSE L. DIHIANSAN-MACANDOG 2013 31-Dec-16 2017 28-Mar-17 5-Jan-20
Bd. Res. No. 05
0104 MENDOZA SY TEE Bd. Res. No. 30 dtd. Mar. 2, 2007 31-Dec-09 dtd. Jan. 27, 2010 27-Jan-10 31-Dec-12
Cancelled effective May
5, 2009. Partner of
Puculan, Aguilar, tindoy,
Hechanova & Co.
Bd. Res. No. 07 (Approved per BR NO.
0105 MERCEDITHA P. POCULAN Bd. Res. No. 48 dtd. May 31, 2004 31-Dec-06 dtd. Jan. 29, 2007 29-Jan-07 31-Dec-09 64 dtd. May 5, 2009)

Page 10
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
IN THE PRACTICE OF PUBLIC ACCOUNTANCY
As of April 30, 2018
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. 76


0106 MIGUEL DE LEON GARCIA Bd. Res. No. 92 dtd. Aug. 11, 2009 31-Dec-12 dtd. April 16, 2013 16-Apr-13 31-Dec-15

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


0107 NARCISA R. BLASA 2001 31-Dec-03

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


0108 NAPOLEON P. LUSTERIO 2001 31-Dec-03

Bd. Res. No. 35 dtd. December 19, Bd. Res. No. dtd.
0109 NESTOR DEBIL DUMDUMAYA 2014 31-Dec-17 Jan. 11, 2018 11-Jan-18 12-Feb-21 Cancelled effective
Sept. 15, 2008. New
Partner of Pascual,
Feliciano, Santos,
Bernardo and
Company(BR No. 159
0110 NILDA RIVERA SANTOS Bd. Res. No. 91 dtd. Nov. 16, 2006 15-Sep-08 dtd. Sept. 15, 2008)

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


0111 OFELIA C. LACSON - MOINA 2001 31-Dec-03

Bd. Res. No. 50 dtd. April 12, Bd. Res. No. 177
0112 PROCESO E. PAG-ONG 2005 31-Dec-07 dtd. Oct. 30, 2008 30-Oct-08 31-Dec-10

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


0113 PEDRO G. GAPAY 2001 31-Dec-03

Bd. Res. No. 81 dtd. August 13, Bd. Res. No. 34


0114 RODRIGO MENDEZ ANTIPUESTO 2012 31-Dec-15 dtd. Feb. 9, 2016 9-Feb-16 31-Dec-18

Page 11
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
IN THE PRACTICE OF PUBLIC ACCOUNTANCY
As of April 30, 2018
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. 68


0115 ROMMEL OLIMPO GRANADA Bd. Res. No. 80 dtd. June 21, 2012 31-Dec dtd. July 8, 2015 1-Jan-16 31-Dec-18
Bd. Res. No. 144
dtd. August 17,
0116 SHIRLEY S. TE Bd. Res. No. 169 dtd. Oct. 22, 2012 31-Dec-15 2015 1-Jan-16 31-Dec-18

Bd. Res. No. 68


0117 VICENTE GONZALES DECHAVEZ Bd. Res. No. 113 dtd. Nov 16, 2011 31-Dec-13 dtd. July 8, 2015 8-Jul-15 31-Dec-17

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


0118 ZITA C. ROSADO 2004 31-Dec-06 With additional partners
: LADY DIANA
HIPOLITO SERRANP &
Bd. Res. No. 211 RAYMAND
PASCUAL, FELICIANO & CO. ( Formerly: PASCUAL, Bd. Res. No. 241 dtd. December dtd. December 1, FERNANDEZ
0119 FELICIANO, SANTOS, BERNARDO AND COMPANY) 28, 2012 31-Dec-15 2015 1-Jan-16 31-Dec-18 REGINALDE Board

Bd. Res. No. 12


0120 AMPARADO, ONG YIU, SABARRE & ASSOCIATES Bd. Res. No. 233 dtd. Oct. 29, 2013 31-Dec-16 dtd. Jan. 18, 2017 18-Jan-17 31-Dec-19

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


0121 B. BARSABAL & COMPANY 2001 31-Dec-03

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


0122 B. G. SABATER & ASSOCIATES 2001 31-Dec-03

Page 12
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
IN THE PRACTICE OF PUBLIC ACCOUNTANCY
As of April 30, 2018
PREVIOUS ACCREDITATION APPROVAL
REG. NAME OF FIRM / BR. NO. EXPIRY REFERENCE VALIDITY REMARKS
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Bd. Res. No. 142
Bd. Res. No. 93 dtd. August 13, dtd. August 14,
0123 CARMENCITA O. GARCIA & PARTNERS 2012 31-Dec-15 2015 1-Jan-16 31-Dec-18

Bd. Res. No. 86


0124 E. B. ALCOVENDAZ & ASSOCIATES Bd. Res. No. 75 dtd. Nov. 03, 2006 31-Dec-08 dtd. April 14, 2010 14-Apr-10 31-Dec-12

ALCORIZA, MANALANGSANG & CO. (Formerly: Bd. Res. No. 255 dtd. December Bd. Res. No. 55
0125 JOSUE, ALCORIZA AND CO.) 28, 2012 31-Dec-15 dtd. Feb. 19, 2016 19-Feb-16 31-Dec-18

Bd. Res. No. 12


0126 L. ATILLO AND ASSOCIATES Bd. Res. No. 253 dtd. Dec. 9, 2013 31-Dec-16 dtd. Jan. 18, 2017 18-Jan-17 31-Dec-19
Bd. Res. 37 S2015
Additional Partner:
Bd. Res. No. 304 dtd. December Bd. Res. No. 12 Andrew John Sanchez
0127 LUIS CAÑETE & COMPANY 27, 2013 31-Dec-16 dtd. Jan. 18, 2017 18-Jan-17 31-Dec-19 Cañete

Bd. Res. No. 21


0128 MENDOZA QUERIDO & ASSOCIATES Bd. Res. No. 23 dtd. March 4, 2009 31-Dec-03 dtd. Feb. 20, 2012 20-Feb-12 31-Dec-14 CANCELLED

Bd. Res. No. 74


0129 MORAL, NAÑOZ & ASSOCIATES Bd. Res. No. 84 dtd. July 15, 2009 31-Dec-11 dtd. June 5, 2012 5-Jun-12 31-Dec-14

Bd. Res. No. 69


Bd. Res. No. 05 dtd. August 13, dtd. March 8,
0130 NATHANIEL P. COLOBONG & CO. 2013 31-Dec-16 2017 8-Mar-17 12-Feb-20

Page 13
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
IN THE PRACTICE OF PUBLIC ACCOUNTANCY
As of April 30, 2018
PREVIOUS ACCREDITATION APPROVAL
REG. NAME OF FIRM / BR. NO. EXPIRY REFERENCE VALIDITY REMARKS
NO. PARTNERSHIPS DATE DATE (BR NO. / DATE) From To

Resolution No. 209


Approving the change
BARBACENA, TANDINGAN & CO. ( Formerly: Bd. Res. No. 207 dtd. November Bd. Res. No. 218 of partnership name
0131 PASCUAL, PASCUAL & CO.) 12, 2012 31-Dec-15 dtd. Dec. 1, 2015 1-Jan-16 31-Dec-18 Dated: April 17, 2017

Bd. Res. No. 105


0132 R. R. TAN & ASSOCIATES Bd. Res. No. 163 dtd. Oct. 22, 2012 31-Dec-15 dtd. July 14, 2015 1-Jan-16 31-Dec-18
Bd. Res. No. 301
0133 RIVERA, VELASCO AND ASSOCIATES Bd. Res. No. 01 dtd. Jan. 10, 2011 31-Dec-13 dtd. Dec. 27, 2013 1-Jan-14 31-Dec-16

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


0134 VENTURA DAVID & CO. 2001 31-Dec-03

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


0135 V. M. TORRES & CO. 2001 31-Dec-03

Bd. Res. No. 161 dtd. Sept. 27, Bd. Res. No. 13
0136 VIRGILIO R. SANTOS & CO. 2013 31-Dec-16 dtd. Jan. 18, 2017 18-Jan-17 31-Dec-19

Bd. Res. No. 247 dtd. December Bd. Res. No. 55


0137 AUGUSTO C. DE LEON & CO. 28, 2012 31-Dec-15 dtd. Feb. 19, 2016 19-Feb-16 31-Dec-18
Bd. Res. No. 134
0138 BERNABE LAURON VELORIA Bd. Res. No. 66 dtd. April 2, 2008 31-Dec-10 dtd. Dec. 2, 2010 1-Jan-11 31-Dec-13
Bd. Res. No. 04
dtd. January 18,
0139 C. M. ILAGAN & ASSOCIATES Bd. Res. No. 296 dtd. Dec. 27, 2013 31-Dec-16 2018 10-Apr-17 9-Jan-20

Page 14
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
IN THE PRACTICE OF PUBLIC ACCOUNTANCY
As of April 30, 2018
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.
0140 LUGO & COMPANY August 22, 2001 31-Dec-03
Bd. Res. No 69
ACYATAN & CO. (Formerly : A.P. dtd. March 8,
0141 ACYATAN & CO.) Bd. Res. No 161 dtd. Sept. 27, 2013 31-Dec-16 2017 8-Mar-17 22-Mar-20
Additional Partners:
Bd. Res. No. 83 Paul Chester uy See
Bd. Res. No. 327 dtd.Dec. 27, dtd. March 10, Bd. Res. 33 dated 02-
0142 ISLA, LIPANA & CO. 2013 31-Dec-16 2017 10-Mar-17 30-Sep-20 25-2015

Bd. Res. No. 14


Bd. Res. No. 12 dtd. dtd. Mar.
0143 SANTILLAN, JIMENEZ & ROQUE, CPA'S February 27, 2002 31-Dec-04 03, 2006 3-Mar-06 31-Dec-08
Addnt'l Partner
ELTON GEROBISE
Bd. Res. No. 12 MONTECILLO Bd.
0144 STA. ANA, RIVERA & CO. Bd. Res. No. 242 dtd. Oct. 29, 2013 31-Dec-16 dtd. Jan. 18, 2017 18-Jan-17 31-Dec-19 Res. 242 dated OCT.

Bd. Res. No. 356


GREGORIA GRACY E. ALIOLA-GUILLERMO Bd. Res. No. 34 dtd. March 28, dtd. November 3,
0145 (Formerly : GREGORIA E. ALIOLA) 2011 31-Dec-13 2016 3-Nov-16 31-Dec-18

Bd. Res. No. 112 dtd. Oct.


0146 ERLINDA A. CASIPLE 21 , 2004 31-Dec-07
Cancelled effective May
5, 2009. Partner of
Poculan, Aguilar,
Tindoy, Hechanova &
Bd. Res. No. 12 Co. (Approved per BR
0147 JULIE A. AGUILAR Bd. Res. No. 50 dtd. June 7, 2004 31-Dec-07 dtd. Jan. 29, 2008 29-Jan-08 31-Dec-10 No. 64 dtd. May 5, 2009)

Page 15
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
IN THE PRACTICE OF PUBLIC ACCOUNTANCY
As of April 30, 2018
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. 07
0148 RODELIO B. ARELLANO Bd. Res. No. 13 dtd. March 5, 2002 31-Dec-04 dtd. Jan. 26, 2009 26-Jan-09 31-Dec-11

0149 CRISTINA L. ARELLANO Bd. Res. No. 13 dtd. March 5, 2002 31-Dec-04
Bd. Res. No. 59
Bd. Res. No. 192 dated Nov. dated April
0150 ALBERT YUPO OPERARIO 8, 2007 31-Dec-10 15, 2011 15-Apr-11 31-Dec-13

0151 CROMWELL Z. ONG Bd. Res. No. 03 dtd. Jan 4, 2005 31-Dec-07

Bd. Res. No. 28 dated May Bd. Res. No. 40


0152 EFREN S. GUTIERREZ 10, 2002 31-Dec-04 dtd. May 30, 2006 30-May-06 31-Dec-08

Bd. Res. No. 28 dated May


0153 ELVIRA L. CORDERO 10, 2002 31-Dec-04

Bd. Res. No. 28 dated May


0154 JESSIE A. ANG 10, 2002 31-Dec-04

Bd. Res. No. 95


0155 LEOPOLDO G. HUANG Bd. Res. No. 03 dtd. Jan 4, 2005 31-Dec-07 dtd. May 12, 2008 12-May-08 31-Dec-10

Bd. Res. No. 95


0156 MADELINE Z. ONG Bd. Res. No. 03 dtd. Jan 4, 2005 31-Dec-07 dtd. May 12, 2008 12-May-08 31-Dec-10
Bd. Res. No. 28 dated May
0157 NELSON N. LIRIO 10, 2002 31-Dec-04

Page 16
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
IN THE PRACTICE OF PUBLIC ACCOUNTANCY
As of April 30, 2018
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. 28 dated May


0158 ORLANDO E. ONG 10, 2002 31-Dec-04

Bd. Res. No. 149


0159 REBECCA L. MENDOZA Bd. Res. No 02 dtd. Jan 4, 2005 31-Dec-07 dtd. Sept. 5, 2008 5-Sep-08 31-Dec-10

Bd. Res. No. 28 dated May Bd. Res. No. 32


0160 ROSA LINDA L. MASOT 10, 2002 31-Dec-04 dtd. April 20, 2006 20-Apr-06 31-Dec-08

ELISES & CIUDADANO (Formerly: AMPIL, ELISES, Bd. Res. No. 256 dtd. December Bd. Res. No. 44
0161 CIUDADANO & CO.) 28, 2012 31-Dec-15 dtd. Feb. 11, 2016 11-Feb-16 31-Dec-18

Bd. Res. No. 23 dtd. December 19, Bd. Res. No. dtd.
0162 NOEL M. PAMINTUAN & CO. 2014 31-Dec-17 Oct. 20, 2017 20-Oct-17 4-Oct-20

Bd. Res. No.


DANAC & ASSOCIATES (Formerly: P.R. Bd. Res. No. 327 dtd. December _04__ dtd.
0163 DANAC & ASSOCIATES) 27, 2013 31-Dec-16 January 18, 2018 10-Apr-17 30-Aug-20

Bd. Res. No. 30 dated May 24, Bd. Res. No. 41


0164 ALICIA S. ERGUIZA-PATIAG 2002 31-Dec-04 dated Mar 2, 2007 2-Mar-07 31-Dec-09
Bd. Res. No. 289
dtd. September
0165 ANNAMARIA MIJARES RAMIREZ Bd. Res. No. 105 dtd. June 4, 2013 31-Dec-15 28, 2016 28-Sep-16 31-Dec-18

Bd. Res. No. 30 dated May 24,


0166 ARIEL Y. ATIENZA 2002 31-Dec-04

Page 17
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
IN THE PRACTICE OF PUBLIC ACCOUNTANCY
As of April 30, 2018
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. 30 dated May 24,


0167 ERNANITA T. TISADO 2002 31-Dec-04

0168 EUNICE G. TIBUDAN Bd. Res. No 115 dtd. Oct. 25, 2004 31-Dec-07

JEAN A. CABALES - ALBERTO (Formerly: JEAN A.


0169 CABALES) Bd. Res. No. 128 dtd. Dec. 28, 2005 31-Dec-07

Bd. Res. No. 30 dated May 24,


0170 LADISLAO M. EUSEBIO 2002 31-Dec-04
Bd. Res. No.
____ dtd. April
0171 MARIA LUNINGNING MEÑOZA GUZMAN Bd. Res. No. 275 dtd. Dec. 18, 2013 31-Dec-16 10, 2017 10-Apr-17 17-Nov-20

Bd. Res. No. 30 dated May 24,


0172 MARI-CINDY M. LOPEZ 2002 31-Dec-04

Bd. Res. No. 30 dated May 24,


0173 NARCISO P. DUNGOG 2002 31-Dec-04

Bd. Res. No. 30 dated May 24,


0174 NIMFA F. FADRILAN 2002 31-Dec-04

Bd. Res. No. 115 dated Oct. 25,


0175 RAMONITA Z. DE LEON 2004 31-Dec-07

Bd. Res. No. 77


0176 RUDY LIBAO MAGCALAS Bd. Res. No. 32 dtd. April 20, 2006 31-Dec-08 dtd. July 15, 2009 15-Jul-09 31-Dec-11

Page 18
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
IN THE PRACTICE OF PUBLIC ACCOUNTANCY
As of April 30, 2018
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. 30 dated May 24, Bd. Res. No. 18


0177 C.D. CHUEGAN & CO. 2002 31-Dec-04 dtd. April 18, 2006 18-Apr-06 31-Dec-08

Bd. Res. No. 30 dated May 24,


0178 GALLARDO PARAS & CO. 2002 31-Dec-04

Bd. Res. No. 328


dtd. November 3,
0179 LUPO S. RAMOS & CO. Bd. Res. No. 258 dtd. Dec. 9, 2013 31-Dec-16 2016 1-Jan-17 31-Dec-19

Bd. Res. No. 286 dtd. Dec. 23, Bd. Res. No.
0180 CARLOS LINGAD MAMALATEO 2013 31-Dec-16 dtd. May 12, 2017 12-May-17 5-Dec-20

Bd. Res. No. 28 dtd. Feb 18, Bd. Res. No. 120
0181 DARIUS ALINEA DE LAS ALAS 2005 31-Dec-07 dtd. Sept. 6, 2010 9/6/2010 31-Dec-12

Bd. Res. No. 02


0182 ERMA YU DARUNDAY Bd. Res. No. 347 dtd. Dec. 27, 2013 31-Dec-16 dtd. Jan. 18, 2017 18-Jan-17 18-Jan-19

Bd. Res. No. 31 dtd. May 24,


0183 LORETO B. CANDAROMA 2002 31-Dec-04

Bd. Res. No. 2


0184 NOEL CALIWAG DAVID Bd. Res. No. 216 dtd. Oct. 29, 2013 31-Dec-16 dtd. Jan. 18, 2017 18-Jan-17 31-Dec-19

Bd. Res. No. 31 dtd. May 24,


0185 RICARDO R. ANDO 2002 31-Dec-04

Page 19
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
IN THE PRACTICE OF PUBLIC ACCOUNTANCY
As of April 30, 2018
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. 55 dtd. September Bd. Res. No.


0186 EVANGELINE B. GALANO 9, 2002 31-Dec-04 dtd. Oct. 20, 2017 20-Oct-17 6-Nov-20

Bd. Res. No. 76 dtd. September


0187 LYDIA V. LUCBAN 15, 2004 31-Dec-07

Bd. Res. No. 434


0188 RAYMUNDO LILOC DINOROG Bd. Res. No. 205 dtd. Oct. 29, 2013 31-Dec-16 dtd. Dec. 14, 2016 1-Jan-17 31-Dec-19

Bd. Res. No. 115 dtd. Oct. 25,


0189 JOSEFINA I. BAYANI 2004 31-Dec-07

Bd. Res. No. 319


0190 ALAS, OPLAS & CO. Bd. Res. No. 279 dtd. Dec. 18, 2013 31-Dec-16 dtd. Oct. 26, 2016 1-Jan-17 31-Dec-19
Bd. Res. No. 04
C. B. BALMES AND ASSOCIATES (Formerly: A. Q. dtd. January 18,
0191 SEVILLA AND COMPANY) Bd. Res. No. 258 dtd. Dec. 9, 2013 31-Dec-16 2018 10-Apr-17 27-Mar-20

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. 55 dtd. September


0193 GIL U. BANAAG 9, 2002 31-Dec-04

Bd. Res. No. 41


0194 MYRNA LAPULAPU DESABELLE Bd. Res. No. 345 dtd. Dec. 27, 2013 31-Dec-16 dtd. Feb. 9, 2017 9-Feb-17 4-Jun-20

Page 20
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
IN THE PRACTICE OF PUBLIC ACCOUNTANCY
As of April 30, 2018
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. 04


0195 MA. ELMA LICARDO ILAGAN Bd. Res. No. 208 dtd. Oct. 29, 2013 31-Dec-16 dtd. Jan. 18, 2017 18-Jan-17 31-Dec-19

Bd. Res. No. dtd.


0196 VIDUYA GUNDAN ASSOCIATES Bd. Res. No. 61 dtd. March 6, 2013 31-Dec-15 May 12, 2017 12-May-17 6-Feb-20

Bd. Res. No. 55 dtd. September


0197 IRVING C. DELA CRUZ & CO. 9, 2002 31-Dec-04

Bd. Res. No. 55 dtd. September


0198 FRANCISCO C. TONIDO, JR. 9, 2002 31-Dec-04

Bd. Res. No. 55 dtd. September


0199 E.Y. OLMILLA AND ASSOCIATES 9, 2002 31-Dec-04

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


0200 ALBERTO C. BENITEZ 2005 31-Dec-07

Bd. Res. No. 170 dtd. Sept. 27, Bd. Res. No. 151
0201 MARLYN B. MAGHAMIL 2013 31-Dec-16 dtd. July 4, 2016 1-Jan-17 31-Dec-19
Bd. Res. No. dtd.
0202 RAYMUNDO CRUZ CAPISTRANO Bd. Res. No. 71 dtd. July 8, 2015 31-Dec-17 Nov. 21, 2017 21-Nov-17 23-Feb-20

Bd. Res. No. dtd.


0203 EDITHA DIPASUPIL PAGASPAS Bd. Res. No. 273 dtd. Dec. 28, 2015 31-Dec-17 Sept. 18, 2017 18-Sep-17 03-Dec-20

Bd. Res. No. 78 dtd. October 25, Bd. Res. No. 68


0204 PRIMITIVA B. PASCUAL 2002 31-Dec-04 dtd. May 5, 2009 5-May-09 31-Dec-11

Page 21
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
IN THE PRACTICE OF PUBLIC ACCOUNTANCY
As of April 30, 2018
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. 171
0205 MELCHOR TENDERO VANGUARDIA Bd. Res. No. 144 dtd. Sept. 9, 2013 31-Dec-16 dtd. April 7, 2017 7-Apr-17 2-Dec-20

Bd. Res. No. 68


0206 NORMITA E. GALVEZ Bd. Res. No. 28 dtd. Feb 18, 2005 31-Dec-07 dtd. April 2, 2008 2-Apr-08 31-Dec-10

Bd. Res. No. 10 dtd. August 13, Bd. Res. No. dtd.
0207 RAMON F. GARCIA & COMPANY 2014 31-Dec-17 July18, 2017 18-Jul-17 12-Feb-20

0208 ENRIQUE E. PARILLA Bd. Res. No. 129 dtd. Dec. 28, 2005 31-Dec-07

Bd. Res. No. 174


0209 NARCISO C. MATURGO Bd. Res. No 134 dtd. Dec 14, 2004 31-Dec-07 dtd. Oct. 30, 2008 30-Oct-08 31-Dec-10

SUSAN TUAZON ALPASAN ( Formerly: SUSAN A. Bd. Res. No. 19


0210 TAN) Bd. Res. No. 216 dtd. Oct. 29, 2013 31-Dec-16 dtd. Jan. 18. 2017 18-Jan-17 31-Dec-19

Bd. Res. No. dtd.


0211 DANTE GONZALES DAGOHOY Bd. Res. No. 346 dtd. Dec. 27, 2013 31-Dec-16 May 12, 2017 12-May-17 2-Apr-20

Bd. Res. No. dtd.


0212 CAMPOS, CAMPOS & CO. Bd. Res. No. 20 dtd. Feb. 2, 2015 31-Dec-17 July 18, 2017 18-Jul-17 19-Dec-20

CONSTANTINO, GUADALQUIVER, & CO. Bd. Res. No. 161 dtd. Sept. 27, Bd. Res. No. 13
0213 (Formerly Constantino Guadalquiver Mendoza & Co.) 2013 31-Dec-16 dtd. Jan. 18, 2017 18-Jan-17 31-Dec-19

Page 22
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
IN THE PRACTICE OF PUBLIC ACCOUNTANCY
As of April 30, 2018
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. 01 dtd. February 4,


0214 ANTONIO R. PEREZ 2003 31-Dec-05

Bd. Res. No. dtd.


0215 ARMANDO JIMENEZ JIMENEZ Bd. Res. No. 22 dtd. Feb. 2, 2015 31-Dec-17 Jan. 11, 2018 11-Jan-18 13-Jun-21

Bd. Res. No. 01 dtd. February 4,


0216 DELGADO R. UY 2003 31-Dec-05

Bd. Res. NO. 324 dtd. Dec. 27, Bd. Res. No. 18
0217 DOMINADOR PACAMANA MANANGAN, JR. 2013 31-Dec-16 dtd. Jan. 18, 2017 18-Jan-17 31-Dec-19

Bd. Res. No. 01 dtd. February 4,


0218 MIRLA RECIO ARTAJO 2003 31-Dec-05

Bd. Res. No. 01 dtd. February 4,


0219 RONALDO B. CABALAG 2003 31-Dec-05

Bd. Res. No. 184


0220 VICENTE ISIDRO DELA CRUZ, JR. Bd. Res. No. 29 dtd. Jan. 23, 2013 31-Dec-15 dtd. Oct. 14, 2015 1-Jan-16 31-Dec-18

Bd. Res. No. 168


0221 DAROYA & COMPANY Bd. Res. No. 235 dtd. Oct. 29, 2013 31-Dec-16 dtd. April 7, 2017 7-Apr-17 5-Sep-20

Bd. Res. No. dtd.


0222 PEREZ, SESE, VILLA AND CO. Bd. Res. No. 10 dtd. Feb. 2, 2015 31-Dec-17 Sept. 18, 2017 18-Sep-17 20-Aug-20

Page 23
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
IN THE PRACTICE OF PUBLIC ACCOUNTANCY
As of April 30, 2018
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. 02 dtd. February 4,


0223 PILAR TORRES-BANAAG 2003 31-Dec-05

Bd. Res. No. dtd.


REYES GALANG KING AND COMPANY November 27,
0224 (Formerly: VICENTE E. REYES & COMPANY) Bd. Res. No. 57 dtd. July 8, 2015 31-Dec-17 2017 27-Nov-17 24-Oct-20

Bd. Res. No. 04


0225 TULIO, EVANGELISTA, LIM & CO. Bd. Res. No. 123 dtd. Dec 26, 2011 31-Dec-14 dtd. Jan. 26, 2015 26-Jan-15 31-Dec-17

Bd. Res. No. 05 dtd. February 4,


0226 MA. SARAH JANE R. HIRANG 2003 31-Dec-05
Bd. Res. No. dtd.
0227 ESTRELLA S. ANDRES Bd. Res. No. 145 dtd. Dec. 2, 2010 31-Dec-13 May 12, 2017 12-May-17 11-Apr-20

Bd. Res. No. 05 dtd. February 4,


0228 EMELDA S. GLEMA 2003 31-Dec-05

Bd. Res. No. dtd.


0229 CESAR RAÑON GONZALES Bd. Res. No. 10 dtd. Feb. 2, 2015 31-Dec-17 Jan. 11, 2018 11-Jan-18 9-Jun-21

Bd. Res. No. 06 dtd. February 4, Bd. Res. No. 18


0230 SATURNINO Y. BULANAN, JR. 2003 31-Dec-05 dtd. April 18, 2006 18-Apr-06 31-Dec-08

Bd. Res. No. dtd.


0231 CRISANTA GALANG-DIZON Bd. Res. No. 63 dtd. Dec. 29, 2014 31-Dec-17 August 10, 2017 10-Aug-17 27-Dec-20

Page 24
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
IN THE PRACTICE OF PUBLIC ACCOUNTANCY
As of April 30, 2018
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. 228
Bd. Res. No. 06 dtd. February 4, dtd. December
0232 FREEMAN CHOZAS LEGASPI 2003 31-Dec-05 28, 2012 28-Dec-12 31-Dec-14

Bd. Res. No. 351 dtd. Dec. 27, Bd. Res. No. 210
0233 SAN BUENAVENTURA & COMPANY 2013 31-Dec-16 dtd. April 17, 2017 17-Apr-17 8-Mar-20 Res. No. 440 Dated:
Dec. 14, 2016
Bd. Res. No. 24 dtd. December 19, Bd. Res. No. dtd. Additional Partners:
0234 DIAZ MURILLO DALUPAN AND COMPANY 2014 31-Dec-17 Oct. 20, 2017 20-Oct-17 11-Aug-20 Abella Balonso Alexes,
Registration of
Additional Partner:
Ericson De Lemos
Tadeja as per Board
Bd. Res. No. dtd. Resolution No. 181
0235 SISON CORILLO PARONE & CO. Bd. Res. No. 58 dtd. Dec. 29, 2014 31-Dec-17 Oct. 20, 2017 20-Oct-17 16-Nov-20 Dated October 14, 2015

Bd. Res. No. 21 dtd. February 20,


0236 MICHELLE L. AMBAGAN 2003 31-Dec-05

Bd. Res. No. 45 dtd. March 11, Bd. Res. No. dtd.
0237 AGAPITO ACAPULCO LEYSON, JR. 2015 31-Dec-17 August 10, 2017 10-Aug-17 5-Jun-20

ARBOSO, CERDEÑA & ASSOCIATES (Formerly: Bd. Res. No. dtd.


0238 ARBOSO, CERDEÑA, LAVERINTO & CO.) Bd. Res. No. 60 dtd. July 8, 2015 31-Dec-17 Sept. 18, 2017 18-Sep-17 12-Dec-20

Bd. Res. No. 41(A) dtd. March 4, Bd. Res. No. dtd.
0239 DUNGOG AND ASSOCIATES 2015 31-Dec-17 Nov. 21, 2017 21-Nov-17 3-Oct-20

Page 25
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
IN THE PRACTICE OF PUBLIC ACCOUNTANCY
As of April 30, 2018
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. dtd.


0240 MARILYN D. GOMEZ Bd. Res. No. 22 dtd. Feb. 2, 2015 31-Dec-17 Sept. 18, 2017 18-Sep-17 19-Jan-20
Bd. Res. No.
dtd. August 10,
0241 AMANDO JOERECITO BONGO MAGAT, JR. Bd. Res. No. 10 dtd. Feb. 2, 2015 31-Dec-17 2017 10-Aug-17 2-Nov-20

Bd. Res. No. dtd.


0242 ANNABELLE REYES SILVOSA Bd. Res. No. 108 dtd. July 14, 2015 31-Dec-17 Oct. 20, 2017 20-Oct-17 16-Oct-20

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


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

Bd. Res. No. 341


0244 ARSENIO L. SEBASTIAN, III Bd. Res. No. 154 dtd. Dec. 21, 2010 31-Dec-13 dtd. Dec. 27, 2013 1-Jan-14 31-Dec-16

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


0245 GLENN O. CABADING 2003 31-Dec-05

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


0246 GUILLERMO P. CUA 2003 31-Dec-05

Bd. Res. No. 191


0247 JULIET P. DAVALOS Bd. Res. No. 65 dtd. May 5, 2009 31-Dec-11 dtd. Oct. 24, 2012 24-Oct-12 31-Dec-14

Bd. Res. No. 47 dtd. August 27, Bd. Res. No. 143
0248 RODOLFO P. DARANG 2003 31-Dec-05 dtd. Oct. 1, 2007 1-Oct-07 31-Dec-09

Bd. Res. No. 215 dtd. November Bd. Res. No. 250
0249 MG MADRID & COMPANY 21, 2012 31-Dec-15 dtd. Dec. 14, 2015 1-Jan-16 31-Dec-18

Page 26
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
IN THE PRACTICE OF PUBLIC ACCOUNTANCY
As of April 30, 2018
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. 36A
dtd. March 4,
0250 QUILAB, CABILIN BATO & CO. Bd. Res. No. 21 dtd. Feb. 20, 2012 31-Dec-14 2015 4-Mar-15 31-Dec-17

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


0251 SALINDONG & TOMAGAN 2003 31-Dec-05
Cancelled effective
Sept. 6, 2007. New
partner of Niera, Rara &
Associates approved on
Bd. Res. No. 48 dtd. August 27, Sept. 6, 2007 (BOA No.
0252 DIOSCORA U. RARA 2003 31-Dec-05 0642)

Bd. Res. No. 48 dtd. August 27,


0253 EDWARD G. VELANDRES 2003 31-Dec-05

Bd. Res. No. 48 dtd. August 27,


0254 MARIA BELLA M. MERIÑO 2003 31-Dec-05
Bd. Res. No. 05
dtd. February 1,
0255 ROSE EVELYN BANQUERIGO LUMBOS Bd. Res. No. 37 dtd. Dec. 19, 2014 31-Dec-17 2018 29-Jun-17 3-Apr-20

Bd. Res. No. dtd.


0256 BARRION, BARRION AND COMPANY Bd. Res. No. 104 dtd. July 14, 2015 31-Dec-17 Oct. 20, 2017 20-Oct-17 24-Aug-20

Bd. Res. No. 49 dtd. August 27,


0257 EDGARDO A. SORIANO 2003 31-Dec-05

Bd. Res. No. dtd.


0258 JONATHAN LOBITAÑA DENSING Bd. Res. No. 17 dtd. Feb. 2, 2015 31-Dec-17 Nov. 21, 2017 21-Nov-17 24-Dec-20

Page 27
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
IN THE PRACTICE OF PUBLIC ACCOUNTANCY
As of April 30, 2018
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. 49 dtd. August 27,


0259 JOSE B. TUASON, JR. 2003 31-Dec-05

Bd. Res. No. 49 dtd. August 27, Bd. Res. No. 29


0260 LUZ PERPETUA V. PEREZ-FONTANILLA 2003 31-Dec-05 dtd. April 20, 2006 20-Apr-06 31-Dec-08
Bd. Res. No. 04
Bd. Res. No. 122 dtd. August 28, dtd. January 18,
0261 RICHEL ROJAS OKIT 2013 31-Dec-16 2018 10-Apr-17 23-Dec-20

Bd. Res. No. 194


0262 ROMEO TAYLO HERNANDEZ Bd. Res. No. 143 dtd. Dec. 2, 2010 31-Dec-13 dtd. Oct. 29, 2013 1-Jan-14 31-Dec-16
Bd. Res. No. 05
dtd. February 1,
0263 PHOEBE P. MONTEFALCON Bd. Res. No. 37 dtd. Dec. 19, 2014 31-Dec-17 2018 29-Jun-17 20-Mar-20

Bd. Res. No. 49 dtd. August 27,


0264 PROCESA CAPINA-MAMBURAM 2003 31-Dec-05

CUENCA, PAURILLO, ALAG & CO.(Formerly: Bd. Res. No. 41


0265 EDUARDO C. CUENCA & CO.) Bd. Res. No. 94 dtd. April 16, 2013 31-Dec-15 dtd. Feb. 11, 2016 11-Feb-16 31-Dec-18

Bd. Res. No. 50 dtd. August 27, Bd. Res. No. 41


0266 JULIET J. BELGIRA 2003 31-Dec-05 dtd. May 30, 2006 30-May-06 31-Dec-08

Bd. Res. No. dtd.


0267 MICHAEL ARZADON MANAOIS Bd. Res. No. 318 dtd. Dec. 27, 2013 31-Dec-15 Jan. 11, 2018 11-Jan-18 23-Oct-21

Page 28
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
IN THE PRACTICE OF PUBLIC ACCOUNTANCY
As of April 30, 2018
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.


0268 ALEXANDER SANCHEZ BALILI, JR. Bd. Res. No. 62 dtd. Dec. 29, 2014 31-Dec-17 dtd. Jan. 11, 2018 11-Jan-18 11-Aug-21

Bd. Res. No. 51 dtd. August 27,


0269 DOEL A. VESAGAS 2003 31-Dec-05
Bd. Res. No. 142
MALBAS, MAHINAY & CO. (Formerly: Bd. Res. No. 133 dtd. Sept. 25, dtd. August 14,
0270 NENITA R. MALBAS) 2012 31-Dec-15 2015 1-Jan-16 31-Dec-18

Bd. Res. No. 21 dtd. December 19, Bd. Res. No. dtd.
0271 ROBERTO FORTUN VILLANUEVA 2014 31-Dec-17 May 12, 2017 12-May-17 21-Nov-20
BD. Res. No. 24
0272 ROLAND CAFE PONDOC BD. Res. No. 22 dtd. Feb. 20, 2012 31-Dec-14 dtd. Feb. 4, 2015 4-Feb-15 31-Dec-17
Bd. Res. No.
0273 JOAQUIN SULAR SAMACO Bd. Res. No. 79 dtd. Oct. 7, 2011 31-Dec-13 dtd. May 12, 2017 12-May-17 16-Aug-20

0274 MA. ISABEL T. MADAMBA Bd. Res. No. 69 dtd. Sept. 18, 2003 31-Dec-05

Bd. Res. No. dtd.


0275 MASTER MARLOWE COLOMA ROVILLOS Bd. Res. No. 01 dtd. Jan. 26, 2015 31-Dec-17 Oct. 20, 2017 20-Oct-17 25-Oct-20

PACIENCIA B. MENDOZA (Formerly: Br. Res. No. 05


0276 PACIENCIA M. BURGOS) Bd. Res. No. 47 dtd. Dec. 29, 2014 31-Dec-17 dtd. Feb. 1, 2018 29-Jun-17 1-May-20

Bd. Res. No. dtd.


0277 MARIANO, CHUNPENG AND ASSOCIATES Bd. Res. No. 58 dtd. July 8, 2015 31-Dec-17 Oct. 20, 2017 20-Oct-17 23-Jan-20

Page 29
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
IN THE PRACTICE OF PUBLIC ACCOUNTANCY
As of April 30, 2018
PREVIOUS ACCREDITATION APPROVAL
REG. NAME OF FIRM / BR. NO. EXPIRY REFERENCE VALIDITY REMARKS
NO. PARTNERSHIPS DATE DATE (BR NO.No
Bd. Res. / DATE)
.240 From To
Bd. Res. No.228 dtd. December 28, dtd. December 4,
0278 DANILO MANZANO MARASIGAN 2012 31-Dec-15 2015 1-Jan-16 31-Dec-18

Bd. Res. No. dtd.


0279 JAIME BONGCO SANTOS Bd. Res. No. 35 dtd. Dec. 19, 2014 31-Dec-17 July 18, 2017 18-Jul-17 2-Jul-20

Bd. Res. No. dtd


0280 EDGAR TEJADA ISADA Bd. Res. No. 55 dtd Dec. 29, 2014 31-Dec-17 Jan. 11, 2018 11-Jan-18 20-Jun-21

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

PHILIP B. SANTOS & CO. (FORMERLY: PETRONILO S. Bd. Res. No. dtd.
0282 SANTOS & CO./ P. SANTOS & CO.) Bd. Res. No. 04 dtd. Jan. 26, 2015 31-Dec-17 Oct. 20, 2017 20-Oct-17 18-Sep-20
Bd. Res. No. 17
0283 ANITA V. OGENA Bd. Res. 79 dtd. Nov. 3, 2003 31-Dec-05 dtd. Jan. No.
Bd. Res. 29, 2007
196 29-Jan-07 31-Dec-09
dtd. November 2,
0284 FELISA CHUA LIM Bd. Res. No. 156 dtd. Oct. 22, 2012 31-Dec-15 2015 1-Jan-16 31-Dec-18

Bd. Res. No. 44


0285 PERCIVAL C. SALADO Bd. Res. 79 dtd. Nov. 3, 2003 31-Dec-05 dtd. Aug. 31, 2007 31-Aug-07 31-Dec-09

0286 CORALDO, CAPIRAL & CO. Bd. Res. 79 dtd. Nov. 3, 2003 31-Dec-05
Bd. Res. No. 17
TIBAYAN SANTOS MAGPANTAY AND COMPANY Bd. Res. No. 175 dtd. Sept. 27, dtd. February 9,
0287 (Formerly: DY GO AND COMPANY ) 2013 31-Dec-15 2016 9-Feb-16 31-Dec-18

Page 30
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
IN THE PRACTICE OF PUBLIC ACCOUNTANCY
As of April 30, 2018
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. 36 A dtd. March 4, Bd. Res. No. dtd.


0288 MENDOZA, IGNACIO AND COMPANY 2015 31-Dec-17 Nov. 21, 2017 21-Nov-17 17-Jul-20

Bd. Res. No. dtd.


0289 CHRISTOPHER URSAIS ISMAEL Bd. Res. No. 41 dtd. Dec. 19, 2014 31-Dec-17 July 18, 2017
Bd. Res. No. 92 18-Jul-17 25-Sep-20
dtd. August 13,
0290 DOMINADOR S. DIZON Bd. Res. No. 60 dtd. Sept. 11, 2006 31-Dec-08 2012 13-Aug-12 31-Dec-14
Bd. Res. No. 126 dtd. August 28, Bd. Res. No. 57
0291 GERBERTO TAN VIRTUDAZO 2013 31-Dec-16 dtd. Feb. 19, 2016 01-Jan-17 31-Dec-19
Bd. Res. No. 143 dtd. Sept. 25, Bd. Res. No. 22
0292 IMELDA MERELOS PACLIBAR 2012 31-Dec-15 dtd. Feb. 9, 2016 9-Feb-16 31-Dec-18

L. P. SALONGA AND CO. (Formerly: Bd. Res. No. 29


0293 LORNA P. SALONGA) Bd. Res. 80 dtd. Nov. 3, 2003 31-Dec-05 dtd. Feb. No.
Bd. Res. 18, 2005
08 1-Jan-06 31-Dec-08
dtd. August 13,
0294 PEDRO N. SUSON Bd. Res. No. 84 dtd. Oct. 11, 2011 31-Dec-13 2014 13-Aug-14 31-Dec-16
Bd. Res. No. 132
Bd. Res. No. 126 dtd. Sept. 19, dtd. August 11,
0295 ROBINSON DANGCALAN BERHAY, JR. 2012 31-Dec-15 2015 1-Jan-16 31-Dec-18
Bd. Res. No. 97
dtd. Sept. 22,
0296 ROGELITA J. MOLO Bd. Res. No. 53 dtd. Sept. 8, 2006 31-Dec-08 2009 22-Sep-09 31-Dec-11
Bd. Res. No. 150
0297 VICTOR LU CHIU Bd. Res. No. 257 dtd. Dec. 9, 2013 31-Dec-15 dtd. July 4, 2016 04-Jul-16 31-Dec-18
Bd. Res. No. 35
0298 WILSON PRIO GAMBOA Bd. Res. 80 dtd. Nov. 3, 2003 31-Dec-05 dtd. Jan. 28, 2008 28-Jan-08 31-Dec-10
Bd. Res. No. 78
0299 ALBERT V. LUNA & CO. Bd. Res. No. 139 dtd. July 18, 2008 31-Dec-10 dtd. Oct. 7, 2011 7-Oct-11 31-Dec-13

Page 31
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
IN THE PRACTICE OF PUBLIC ACCOUNTANCY
As of April 30, 2018
PREVIOUS ACCREDITATION APPROVAL
REG. NAME OF FIRM / BR. NO. EXPIRY REFERENCE VALIDITY REMARKS
NO. PARTNERSHIPS DATE DATE (BR NO. / DATE) From To Additional Partner:
Bd. Res. No. 259 Glenn Jordan
Bd. Res. No. 247 dtd. December dtd. December Magcaling under board
0300 R. S. BERNALDO & ASSOCIATES 28, 2012 31-Dec-15 14, 2015 1-Jan-16 31-Dec-18 Resolution No. 169 dtd

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

Bd. Res. No. 222


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

Bd. Res. No. dtd.


0303 CEZAR GAFFUD GUZMAN, JR. Bd. Res. No. 41 dtd. Dec. 19, 2014 31-Dec-17 Sept. 18, 2017 18-Sep-17 23-Feb-20

Bd. Res. No. 189


0304 DIVINIA D. ZOLETA-JUGUETA Bd. Res. No. 165 dtd. Oct. 22, 2012 31-Dec-15 dtd. Oct. 14, 2015 1-Jan-16 31-Dec-18

Bd. Res. No. 158


0305 ELOISA BANTING ESTACION Bd. Res. No. 135 dtd. Oct. 27, 2009 31-Dec-12 dtd. Oct. 22, 2012 1-Jan-13 31-Dec-15

0306 FLORITA A. CODILLA Bd. Res. 82 dtd. Nov. 3, 2003 31-Dec-05


Cancelled - Connected
Bd. Res. No. 81 to Leynes, Oliveros &
0307 JOSE CEPILLO LEYNES Bd. Res. No. 82 dtd. Nov. 10, 2006 31-Dec-08 dtd. July 15, 2009
Bd. Res. No. 146 15-Jul-09 31-Dec-11 Associates as of Oct 11,
dtd. August 17,
0308 LORNA A. BUENAVENTURA Bd. Res. No. 170 dtd. Oct. 22, 2012 31-Dec-15 2015 1-Jan-16 31-Dec-18
Bd. Res. No. 08
0309 NENITA L. MELECIO Bd. Res. 82 dtd. Nov. 3, 2003 31-Dec-05 dtd. Jan. 29, 2007 29-Jan-07 31-Dec-09

Page 32
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
IN THE PRACTICE OF PUBLIC ACCOUNTANCY
As of April 30, 2018
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. 213 dtd. November Bd. Res. No. 09
0310 PEDRO ELLAO MENDOZA 14, 2012 31-Dec-15 dtd. Feb. 9, 2016 9-Feb-16 31-Dec-18
Bd. Res. No. dtd.
0311 RENE PALABRICA GARRIDO Bd. Res. No. 64 dtd. July 8, 2015 31-Dec-17 Jan. 11, 2018
Bd. Res. No. 199 11-Jan-18 3-Feb-21
Bd. Res. No.206 dtd. November 12, dtd. November 2,
0312 ROSALYN S. BALLEBAS 2012 31-Dec-15 2015
Bd. Res. No. 1-Jan-16 31-Dec-18
2391 dtd. Dec. 4,
0313 ROMUALDO LEOQUINCO YU Bd. Res. No. 171 dtd. Oct. 22, 2012 31-Dec-15 2015 1-Jan-16 31-Dec-18
Board Res. No. 192
Bd. Res. No. 192 dated 2015 with
VALDES, ABAD AND CAMPANY (Formerly: CARLOS J. dtd. November 2, additional partners :
0314 VALDEZ & ASSOCIATES) Bd. Res. No. 67 dtd. March 6, 2013 31-Dec-15 2015
Bd. Res. No. 208 1-Jan-16 31-Dec-18 MR. RENATO
dtd. November
0315 JOSE CORCUERA & CO. Bd. Res. No. 204 dtd. Oct. 29, 2012 31-Dec-15 2, 2015 1-Jan-16 31-Dec-18

0316 CONSTANTINO B. BUNCAL Bd. Res. 01 dtd. Feb. 9, 2004 31-Dec-06 Bd. Res. No. 127
dtd. August 28,
0317 DOMECIANO EDULZA ADAYA Bd. Res. No. 43 dtd. Mar. 23, 2010 31-Dec-12 2013 28-Aug-13 31-Dec-15

0318 ELIZABETH P. PINEDA Bd. Res. 01 dtd. Feb. 9, 2004 31-Dec-06

Bd. Res. No. dtd.


0319 ESTELA G. PASCUAL Bd. Res. No. 09 dtd. Feb. 2, 2015 31-Dec-17 Feb. 8, 2018 8-Feb-18 14-Mar-21

0320 FAUSTINO C. GALUPO Bd. Res. 01 dtd. Feb. 9, 2004 31-Dec-06 Bd. Res. No. 260
Bd. Res. No. 163 dtd. Sept. 27, dtd. Sept. 23,
0321 GERTRUDES L.YAP 2013 31-Dec-16 2016 1-Jan-17 31-Dec-19

Bd. Res. No. 21 dtd. December 19, Bd. Res. No. dtd.
0322 GUALBERTO ESPERANZA PLASOS 2014 31-Dec-17 Oct. 20, 2017 20-Oct-17 2-Aug-20

Page 33
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
IN THE PRACTICE OF PUBLIC ACCOUNTANCY
As of April 30, 2018
PREVIOUS ACCREDITATION APPROVAL
REG. NAME OF FIRM / BR. NO. EXPIRY REFERENCE VALIDITY REMARKS
NO. PARTNERSHIPS DATE DATE (BR NO.No.
Bd. Res. / DATE)
419 From To
dtd. November
0323 LORETO USON VICTORIA Bd. Res. No. 97 dtd. Sept. 22, 2009 31-Dec-12 24, 2016 24-Nov-16 31-Dec-18
Bd. Res. No. 168
0324 NORMA FALAR CEMINE - SALISE Bd. Res. No. 88 dtd. April 30, 2010 31-Dec-12 dtd. Oct. 22,
Bd. Res. No. 2012 1-Jan-13 31-Dec-15
Bd. Res. No. 95 dtd. August 13, 239 dtd. Dec. 4,
0325 NORLITO SALAO ANTONIO 2012 31-Dec-15 2015 1-Jan-16 31-Dec-18
Bd. Res. No. 32
0326 PACITA JECIEL LLAMADO Bd. Res. 01 dtd. Feb. 9, 2004 31-Dec-06 dtd. Mar. 2, 2007 2-Mar-07 31-Dec-09
Bd. Res. No. 64
0327 PERLITA M. SANCHEZ-JONGKO Bd. Res. 01 dtd. Feb. 9, 2004 31-Dec-06 dtd. Sept. 6, 2007 6-Sep-07 31-Dec-09

Bd Res. No. 90
0328 PIO DAYADAY DAGOOC Bd. Res. No. 174 dtd. Oct. 22, 2012 31-Dec-15 dtd. Mar. 31, 2016 31-Mar-16 31-Dec-18

0329 RAMON A. VALLEJERA Bd. Res. 01 dtd. Feb. 9, 2004 31-Dec-06

0330 TERESITA L. ROSAUPAN Bd. Res. 01 dtd. Feb. 9, 2004 31-Dec-06

0331 MONZON & ASSOCIATES Bd. Res. 02 dtd. Feb. 9, 2004 31-Dec-06

Bd. Res. No. 301 dtd. Dec. 27, Bd. Res. No. 13
0332 PO, LAO, MARQUEZ, BENEDICTOS & CO. 2013 31-Dec-16 dtd. Jan. 18, 2017 18-Jan-17 31-Dec-19
Partner Franco
Velandria died Feb. 25,
2008. Admitted new
Bd. Res. No. 116 dtd. Sept. 14, Bd. Res. No. 106 partner Erlinda T.
0333 VELANDRIA, DIMAGIBA &CO. 2007 31-Dec-09 dtd. Oct. 26, 2009 1-Jan-10 31-Dec-12 Odfina.

0334 AMELIA A. MARTINEZ Bd. Res. No. 03 dtd. Feb. 9, 2004 31-Dec-06

Page 34
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
IN THE PRACTICE OF PUBLIC ACCOUNTANCY
As of April 30, 2018
PREVIOUS ACCREDITATION APPROVAL
REG. NAME OF FIRM / BR. NO. EXPIRY REFERENCE VALIDITY REMARKS
NO. PARTNERSHIPS DATE DATE (BR NO.No.
Bd. Res. / DATE)
171 From To
dtd. Sept. 21,
0335 DELGADO BUHAY UY, JR. Bd. Res. No. 169 dtd. Oct. 22, 2012 31-Dec-15 2015 1-Jan-16 31-Dec-18
Bd. Res. No. 164
Bd. Res. No. 135 dtd. Sept. 25, dtd. Sept. 17,
0336 FERDINAND ABADILLA RODRIGUEZ 2012 31-Dec-15 2015 1-Jan-16 31-Dec-18
Bd. Res. No. 265
dtd. Dec. 21,
0337 GINA M. MAMINTA Bd. Res. No. 46 dtd. Feb. 11, 2013 31-Dec-15 2015 1-Jan-16 31-Dec-18
Bd. Res. No. 163
dtd. Sept. 17,
0338 REDENTOR GOZUN ROQUE Bd. Res. No. 172 dtd. Oct. 22, 2012 31-Dec-15 2015 1-Jan-16 31-Dec-18
Bd. Res. No. 143 dtd. Sept. 25, Bd. Res. No. 229
0339 RONALD BANTUAN ALVAREZ 2012 31-Dec-15 dtd. Dec. 1, 2015 1-Jan-16 31-Dec-18
Bd. Res. No. 228
0340 ROWENA ASBAN REYES Bd. Res. No. 28 dtd. Jan. 23, 2013 31-Dec-15 dtd. Dec. 1, 2015 1-Jan-16 31-Dec-18
Bd. Res. No. 106
0341 RUBEN GENABE TECSON Bd. Res. No. 88 dtd. Aug. 13, 2012 31-Dec-15 dtd. July 14, 2015 1-Jan-16 31-Dec-18

0342 QUIRINO B. EROISA Bd. Res. 03 dtd. Feb. 9, 2004 31-Dec-06

0343 ZONDREX ALLAN A. DIZON Bd. Res. 03 dtd. Feb. 9, 2004 31-Dec-06
Bd. Res. No. 23
0344 AVELINO B. PEÑA Bd. Res. 04 dtd. Feb. 9, 2004 31-Dec-06 dtd. Jan. No.
Bd. Res. 31, 2007 31-Jan-07 31-Dec-09
40(A) dtd. March
0345 EDUARDO DE GUZMAN DE GRACIA Bd. Res. No. 173 dtd. Oct. 22, 2012 31-Dec-15 4, 2015 1-Jan-16 31-Dec-18
Bd. Res. No. 228
0346 ENRIQUE TORAL BAUTISTA Bd. Res. No. 170 dtd. Oct. 22, 2012 31-Dec-15 dtd. Dec. 1, 2015 1-Jan-16 31-Dec-18
Bd. Res. No. 07
0347 MAXIMO GORRE TAGHOY Bd. Res. 04 dtd. Feb. 9, 2004 31-Dec-06 dtd. Jan. 29, 2007 29-Jan-07 31-Dec-09

Page 35
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
IN THE PRACTICE OF PUBLIC ACCOUNTANCY
As of April 30, 2018
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. 204


dtd. November 2,
0348 SOCORRO BARRAQUIA CALDOZO Bd. Res. No. 158 dtd. Oct. 22, 2012 31-Dec-15 2015 1-Jan-16 31-Dec-18

0349 SUBAINA L. ASINAS Bd. Res. 04 dtd. Feb. 9, 2004 31-Dec-06


Bd. Res. 173 dtd.
0350 TERESITA GIMAL PIASTRO Bd. Res. 178 dtd. Oct. 22, 2012 31-Dec-15 Sept. 21, 2015 1-Jan-16 31-Dec-18

Bd. Res. No. 30


0351 VICENTE B. VALDEZ Bd. Res. No. 85 dtd. Nov. 10, 2006 31-Dec-09 dtd. Feb. 12, 2010 12-Feb-10 31-Dec-12

Bd. Res. 40 dtd.


0352 ZENETTE B. YAP Bd. Res. 04 dtd. Feb. 9, 2004 31-Dec-06 Mar 2, 2007 2-Mar-07 31-Dec-09

FABIAN & ASSOCIATES Bd. Res. No. dtd.


0353 (Formerly: FABIAN-OMAÑA & CO.) Bd. Res. No. 58 dtd. July 8, 2015 31-Dec-17 Oct. 20, 2017 20-Oct-17 7-Dec-20

Bd. Res. No. 207 dtd. November Bd. Res. No. 185
0354 L.C. BONGUYAN & CO. 12, 2012 31-Dec-15 dtd. Oct. 14, 2015 10-Jan-16 31-Dec-18

Bd. Res. dtd.


0355 ARLEEN ORBACEDO ACLAN Bd. Res. 59 dtd. Dec. 29, 2014 31-Dec-17 Nov. 21, 2017 21-Nov-17 8-Feb-20

0356 ERNESTO L. MANORIÑA Bd. Res. 05 dtd. Feb. 9, 2004 31-Dec-06

Page 36
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
IN THE PRACTICE OF PUBLIC ACCOUNTANCY
As of April 30, 2018
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. dtd.


0357 EMILY L. CAILLES LO Bd. Res. No. 62 dtd. Dec. 29, 2014 31-Dec-17 Sept. 18, 2017 18-Sep-17 1-Oct-20
Bd. Res. No. 62
0358 LIWAYWAY M. MARAVILLA Bd. Res. 05 dtd. Feb. 9, 2004 31-Dec-06 dtd. April 2, 2008 2-Apr-08 31-Dec-10

0359 MARCO C. ILANO Bd. Res. 05 dtd. Feb. 9, 2004 31-Dec-06 Bd. Res. No.
184 dtd. Nov. 6,
0360 VIRGINIA N. MAGDOLOT Bd. Res. 05 dtd. Feb. 9, 2004 31-Dec-06 2007
Bd. Res. No. 200 6-Nov-07 31-Dec-09
dtd. November 2,
0361 WILFRED SANTOS TIU Bd. Res. No. 171 dtd. Oct. 22, 2012 31-Dec-15 2015 1-Jan-16 31-Dec-18

Bd. Res. No. 237


0362 WAN MARGARET L. NONATO Bd. Res. No. 183 dtd. Oct. 22, 2012 31-Dec-15 dtd. Dec. 4, 2015 1-Jan-16 31-Dec-18
Bd. Res. 165 dtd.
0363 ANNABELLE I. OPAMIN Bd. Res. 166 dtd. Oct. 22, 2012 31-Dec-15 Sept. 17, 2015 1-Jan-16 31-Dec-18
Bd. Res. No. 163
dtd. Sept. 17,
0364 CALIXTO CUMLAT CAMIT Bd. Res. No. 179 dtd. Oct. 22, 2012 31-Dec-15 2015 1-Jan-16 31-Dec-18
Bd. Res. No. 140 dtd Sept. 25, Bd. Res. No. 247
0365 CARINA BIÑAN ENTIA 2012 31-Dec-15 dtd Dec. 14, 2015 1-Jan-16 31-Dec-18
Bd. Res. No. 07
0366 CATALINO R. COBRADO Bd. Res. 06 dtd. Feb. 9, 2004 31-Dec-06 dtd. Jan. 29, 2007 29-Jan-07 31-Dec-09

0367 DENNIS G. DAGOHOY Bd. Res. 06 dtd. Feb. 9, 2004 31-Dec-06


Bd. Res. No. 16
0368 EUBERTO J. GARAY Bd. Res. 06 dtd. Feb. 9, 2004 31-Dec-06 dtd. Jan. 14, 2008 14-Jan-08 31-Dec-10

Page 37
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
IN THE PRACTICE OF PUBLIC ACCOUNTANCY
As of April 30, 2018
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


0369 EVELYN MARTINEZ DINOPOL Bd. Res. No. 07 dtd. Jan. 27, 2010 31-Dec-12 dtd. April 16, 2013 16-Apr-13 31-Dec-15

0370 JOSE Q. ELISES Bd. Res. 06 dtd. Feb. 9, 2004 31-Dec-06 Bd. Res. No. 156
Bd. Res. No. 83 dtd. August 13, dtd. August 24,
0371 LILY DELMO VIRAY 2012 31-Dec-15 2015 1-Jan-16 31-Dec-18

Bd. Res. No. 183 dtd. Oct. 22, Bd. Res. No. 106
0372 LUCIO ABUDA MACABINGKIL 2012 31-Dec-15 dtd. July 14, 2015 1-Jan-16 31-Dec-18

Bd. Res. No. 77


0373 LUZVIMINDA D. ORTEGA Bd. Res. No. 200 dtd. Oct. 24, 2012 31-Dec-15 dtd. Mar. 28, 2016 28-Mar-16 31-Dec-18
BD. Res. No.
120, dtd. Sept. 6,
0374 MARIA LILIBETH CATUNGAL CANONIGO BD. Res. No. 16, dtd. Jan. 29, 2007 31-Dec-09 2010
Bd. Res. No. 62 6-Sep-10 31-Dec-12
dtd. Sept. 12,
0375 NORMITA D. HOW Bd. Res. 06 dtd. Feb. 9, 2004 31-Dec-06 2006 1-Jan-07 31-Dec-09

0376 ROBERT G. YU Bd. Res. 06 dtd. Feb. 9, 2004 31-Dec-06

0377 RUFINO V. CAMPOMANES Bd. Res. 06 dtd. Feb. 9, 2004 31-Dec-06

Bd. Res. No. dtd.


0378 ALBIN DELOS SANTOS OLLERES Bd. Res. 07 dtd. Feb. 9, 2004 31-Dec-06 May 12, 2017 12-May-17 26-Jul-20
Bd. Res. No. 85 dtd. August 13, Bd. Res. No. 121
0379 ANGELITO BACAR JOSE 2012 31-Dec-15 dtd. July 24, 2015 1-Jan-16 31-Dec-18

Page 38
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
IN THE PRACTICE OF PUBLIC ACCOUNTANCY
As of April 30, 2018
PREVIOUS ACCREDITATION APPROVAL
REG. NAME OF FIRM / BR. NO. EXPIRY REFERENCE VALIDITY REMARKS
NO. PARTNERSHIPS DATE DATE (BR NO. / DATE) From To
Cancelled in favor of J.
V. Jimenez &
Associates which was
accredited on Nov. 10,
2006 with Accreditation
0380 JOWEL V. JIMENEZ Bd. Res. 07 dtd. Feb. 9, 2004 31-Dec-06 No. 2447
Bd. Res. No. 22
0381 LOIDA C. GESTA Bd. Res. No. 28 dtd. Jan. 23, 2013 31-Dec-15 dtd. Feb. 9, 2016 9-Feb-16 31-Dec-18
Bd. Res. No. dtd.
0382 RICARDO YÑECO VARGAS Bd. Res. 07 dtd. Feb. 9, 2004 31-Dec-06 May 12, 2017 12-May-17 18-Oct-20

0383 RODRIGUEZ, TORRES & CO. Bd. Res. 07 dtd. Feb. 9, 2004 31-Dec-06 Additional Partner:
Madonna Mia S.
Bd. Res. No. 167 Dayego under Board
dtd. Sept. 17, Resolution No. 118
0384 UY, SINGSON, ABELLA & CO. Bd. Res. No. 166 dtd. Oct. 22, 2012 31-Dec-15 2015 1-Jan-16 31-Dec-18 dated July 24, 2015

Bd. Res. No. 08


0385 CECILIA M. LOPEZ-VILLEGAS Bd. Res. No. 90 dtd. June 8, 2010 31-Dec-12 dtd. Feb. No.
Bd. Res. 2, 2015
89 2-Feb-15 31-Dec-17
Bd. Res. No. 47 dtd. March 28, dtd. March 31,
0386 DIOSDADO CALIMOTAN BULANO 2012 31-Dec-15 2016 31-Mar-16 31-Dec-18
Bd. Res. No. 240
0387 ESTERLINA B. GEVERA Bd. Res. No. 174 dtd. Oct. 22, 2012 31-Dec-15 dtd. Dec. 4, 2015 1-Jan-16 31-Dec-18 Cancelled Connected to
Bd. Res. 13 dtd. Laud, Basarte, Olarte,
0388 JUDY RAMIREZ VASQUEZ Bd. Res. 36 dtd. Mar. 2, 2007 31-Dec-09 Jan. 27, 2010 27-Jan-10 31-Dec-12 Paez, Vasquez & Co.
Bd. Res. No. 156
dtd. August 24,
0389 REOLITO VILLACORTES LAO Bd. Res. No. 183 dtd. Oct. 22, 2012 31-Dec-15 2015 1-Jan-16 31-Dec-18

Page 39
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
IN THE PRACTICE OF PUBLIC ACCOUNTANCY
As of April 30, 2018
PREVIOUS ACCREDITATION APPROVAL
REG. NAME OF FIRM / BR. NO. EXPIRY REFERENCE VALIDITY REMARKS
NO. PARTNERSHIPS DATE DATE (BR NO. / DATE) From To

0390 RAUL R. PARAGUYA Bd. Res. 08 dtd. Feb. 9, 2004 31-Dec-06

0391 OSCAR C. BASLAO Bd. Res. 08 dtd. Feb. 9, 2004 31-Dec-06


Bd. Res. No. 08
0392 JOCELYN PERALTA GARCIA-TE Bd. Res. No. 174 dtd. Oct. 22, 2012 31-Dec-15 dtd. Feb. 9, 2016 9-Feb-16 31-Dec-18
Bd. Res. No. 66
0393 LUCIA B. VELOSO-VILLAMOR Bd. Res. 08 dtd. Feb. 9, 2004 31-Dec-06 dtd. April 2, 2008 2-Apr-08 31-Dec-10
Bd. Res. No. 165
Bd. Res. No. 142 dtd. Sept. 25, dtd. Sept. 17,
0394 MARY ANN DEL ROSARIO DELA PEÑA 2012 31-Dec-15 2015 1-Jan-16 31-Dec-18
Bd. Res. 78 dtd.
0395 TEOFILO M. LOMBOY Bd. Res. 47 dtd. March 28, 2012 31-Dec-15 July 8, 2015 1-Jan-16 31-Dec-18 Cancelled Connected to
Laud, Basarte, Olarte,
Bd. Res. No. 108 Paez, Vasquez & Co.
0396 SOCORRO RAFOLS OLARTE Bd. Res. 29 dtd. Mar. 2, 2007 31-Dec-09 dtd. Oct. 26, 2009 1-Jan-10 31-Dec-12 Res. 63 dated April 26,

M. L. PEYRA & ASSOCIATES (Formerly : Bd. Res. No. 116 dtd. Sept. 14, Bd. Res. No. 86
0397 PEYRA BELISARIO FORONDA & CO.) 2007 31-Dec-09 dtd. April 14, 2010 14-Apr-10 31-Dec-12
Bd. Res. No. 184
0398 CARMEN S. FUDALAN Bd. Res. No. 80 dtd. April 14, 2010 31-Dec-12 dtd. Oct. 22, 2012 1-Jan-13 31-Dec-15
Bd. Res. No. 49 dtd. March 28, Bd. Res. No. 338
0399 BEATRIZ LAGMAY MERCULIO 2011 31-Dec-13 dtd.
Bd. Dec.
Res. 27,
No.2013 1-Jan-14 31-Dec-16
Bd. Res. No. 144 dtd. Sept. 25, 249 dtd. Dec. 14,
0400 LILIBETH C. CABABAT 2012 31-Dec-15 2015
Bd. Res. No. 145 1-Jan-16 31-Dec-18
dtd. Sept. 25,
0401 MA. TERESA SY GARCIA Bd. Res. No. 16 dtd. Jan. 27, 2010 31-Dec-12 2012 1-Jan-13 31-Dec-15

Page 40
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
IN THE PRACTICE OF PUBLIC ACCOUNTANCY
As of April 30, 2018
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. 245 dtd. December Bd. Res. No. 133
0402 ANTONIO VILLAR TAN, JR. 28, 2012 31-Dec-15 dtd.
Bd. June
Res. 7,No.
2016 7-Jun-16 31-Dec-18
270 dtd. Dec. 28,
0403 EDITA T. URETA-REYES Bd. Res. No. 17 dtd. Jan. 8, 2013 31-Dec-15 2015 1-Jan-16 31-Dec-18
Bd. Res. 226 dtd. December 28, Bd. Res. 193 dtd.
0404 LUCY A. CLARITO 2012 31-Dec-15 August 2, 2016 2-Aug-16 31-Dec-18
Bd. Res. No. 172 dtd. Sept. 21, Bd. Res. No. dtd.
0405 MA. CORAZON ERECRE BENTAIN 2015 31-Dec-17 Oct. 20, 2017 20-Oct-17 2-Jan-20
Bd. Res. 186 dtd.
0406 DORAMAR T. DE GUZMAN Bd. Res. 161 dtd. Oct. 22, 2012 31-Dec-15 Oct. 14, 2015 1-Jan-16 31-Dec-18
Bd. Res. No. 18
ALTAREJOS, ALTAREJOS & CO. ( Formerly : dtd. February 9,
0407 ALTAREJOS, ALTAREJOS, KING & CO.) Bd. Res. No. 93 dtd. April 16, 2013 31-Dec-15 2016 9-Feb-16 31-Dec-18
Bd. Res. No. 157
BALICAS, LAMBOSO & CO. (Formerly: C. B. Bd. Res. No. 123 dtd. Sept. 19, dtd. August 24,
0408 FUENTESFINA & CO. ) 2012 31-Dec-15 2015 1-Jan-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. 273
0410 WILFREDO WARDE ABARRO Bd. Res. No. 45 dtd. Feb. 11, 2013 31-Dec-15 dtd.
Bd. Dec.
Res. 28,
No.2015
419 1-Jan-16 31-Dec-18
Bd. Res. No. 271 dtd. Dec. 18, dtd. November
0411 CARMEN DELOS REYES LORENZO 2013 31-Dec-16 24, 2016 1-Jan-17 31-Dec-19
Bd. Res. No. 03
0412 CAROLYN C. MORALES Bd. Res. 22 dtd. Feb.11, 2004 31-Dec-06 dtd. Jan. 29, 2007 29-Jan-07 31-Dec-09

0413 JUANITA G. MARTINEZ Bd. Res. 22 dtd. Feb.11, 2004 31-Dec-06

Page 41
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
IN THE PRACTICE OF PUBLIC ACCOUNTANCY
As of April 30, 2018
PREVIOUS ACCREDITATION APPROVAL
REG. NAME OF FIRM / BR. NO. EXPIRY REFERENCE VALIDITY REMARKS
NO. PARTNERSHIPS DATE DATE (BR NO. / DATE) From To

0414 LINDA L. CHAN Bd. Res. 22 dtd. Feb.11, 2004 31-Dec-06


Bd. Res. No. 89
0415 OSCAR S. VALLESCAS Bd. Res. 22 dtd. Feb.11, 2004 31-Dec-06 dtd. Nov. 10, 2006 1-Jan-07 31-Dec-09

Bd. Res. 167


DIMACULANGAN, DIMACULANGAN AND dtd. Sept. 17,
0416 COMPANY Bd. Res. 56 dtd. Feb. 11, 2013 31-Dec-15 2015 1-Jan-16 31-Dec-18

0417 HERMINIA M. ACEVEDO Bd. Res. No. 24 dtd. Feb. 24, 2004 31-Dec-06 Bd. Res. No. 40
Bd. Res. No. 162 dtd. Sept. 27, dtd. February 9,
0418 ELENA GUILARAN ARCEÑO 2013 31-Dec-16 2017 9-Feb-17 31-Dec-19

0419 FE. A. TIMONERA Bd. Res. No. 24 dtd. Feb. 24, 2004 31-Dec-06 Bd. Res. No. 57
dtd. Feb. 19,
0420 MA. ADELA LUDOVINA V. EVANGELIO Bd. Res. No. 81 dtd. April 16, 2013 31-Dec-15 2016
Bd. Res. No. 124 19-Feb-16 31-Dec-18
dtd. June 16,
0421 OSLER T. AQUINO Bd. Res. No. 24 dtd. Feb. 24, 2004 31-Dec-06 2008 16-Jun-08 31-Dec-10
Bd. Res. No. 57
0422 ROMEO REQUINTINA VILVAR Bd. Res. No. 81 dtd. April 16, 2013 31-Dec-15 dtd. Feb. 19, 2016 19-Feb-16 31-Dec-18

0423 ROSARIO MA. Q. YU Bd. Res. No. 24 dtd. Feb. 24, 2004 31-Dec-06
Bd. Res. No. 86
0424 EDGAR R. LOPEZ Bd. Res. No. 26 dtd. Feb. 24, 2004 31-Dec-06 dtd. Nov. 10, 2006 1-Jan-07 31-Dec-09

Bd. Res. No. 223 dtd. December Bd. Res. No. 25


0425 EPETACIO DANIOLA CORTEZ, JR. 28, 2012 31-Dec-15 dtd. Feb. 9, 2016 9-Feb-16 31-Dec-18
Bd. Res. No. 28
0426 FRANCIA ALOC PAOR Bd. Res. No. 64 dtd. Sept. 6, 2007 31-Dec-09 dtd. Feb. 12, 2010 12-Feb-10 31-Dec-12

Page 42
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
IN THE PRACTICE OF PUBLIC ACCOUNTANCY
As of April 30, 2018
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. 62


0427 JAIME T. CAYETANO Bd. Res. No. 26 dtd. Feb. 24, 2004 31-Dec-06 dtd. April No.
Bd. Res. 2, 2008
249 2-Apr-08 31-Dec-10
dtd. Dec. 14,
0428 LOLITA CHIONG PO Bd. Res. No. 10 dtd. Jan. 8, 2013 31-Dec-15 2015
Bd. Res. No. 202 1-Jan-16 31-Dec-18
dtd. November 2,
0429 LUIS MAGHINANG ALCANTARA Bd. Res. No. 65 dtd. March 6, 2013 31-Dec-15 2015 1-Jan-16 31-Dec-18
New Partner of
Ocampo, Mendoza,
Leong, Lim & Co. (Acc.
No. 0737 per BR No. 72
0430 MARCOS TAN LIM Bd. Res. No. 18 dtd. Jan. 29, 2007 31-Dec-09 Bd. Res. No. 69 4-Apr-08 dtd. April 4, 2008)
dtd. March 6,
0431 ZENAIDA P. ALCANTARA Bd. Res. No. 06 dtd. Jan. 29, 2007 31-Dec-09 2013 6-Mar-13 31-Dec-15
Bd. Res. No. 200
dtd. November 2,
0432 ANGELES LIGARTE BIGLAEN Bd. Res. No. 172 dtd. Oct. 22, 2012 31-Dec-15 2015 1-Jan-16 31-Dec-18
Bd. Res. No. 06
0433 CARLITO MAAN ZARSUELO Bd. Res. No. 216 dtd. Oct. 29, 2013 31-Dec-16 dtd. Jan. 18, 2017 18-Jan-17 31-Dec-19

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

Bd. Res. No. dtd.


0435 ELENA CARPIO-ABSALUD Bd. Res. No. 61 dtd. July 8, 2015 31-Dec-17 Sept. 18, 2017 18-Sep-17 23-Feb-20

Bd. Res. No. 135


dtd. Sept. 25,
0436 IGNACIO XAVIER GONZALEZ BARRANCO Bd. Res. No. 135 dtd. Oct. 27, 2009 31-Dec-12 2012 1-Jan-13 31-Dec-15

Page 43
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
IN THE PRACTICE OF PUBLIC ACCOUNTANCY
As of April 30, 2018
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. 272


0437 JERRY FLOR BANTILAN Bd. Res. No. 190 dtd. Oct. 24, 2012 31-Dec-15 dtd. Dec. 28, 2015 1-Jan-16 31-Dec-18

0438 PERCIVAL P. SALADO, JR. Bd. Res. No. 27 dtd. Feb. 24, 2004 31-Dec-06 Bd. Res. No. 262
dtd. Sept. 23,
0439 ROSALINDA D. EVANGELISTA Bd. Res. No. 27 dtd. Feb. 24, 2004 31-Dec-06 2016 23-Sep-16 31-Dec-18
Bd. Res. No. 201
Bd. Res. No. 234 dtd. December dtd. November 2,
0440 TERESITA MILAN TAPALES 28, 2012 31-Dec-15 2015 1-Jan-16 31-Dec-18
Bd. Res. No. 02
0441 VALENTINO G. CUA Bd. Res. No. 27 dtd. Feb. 24, 2004 31-Dec-06 dd. Jan. 9, 2008 9-Jan-08 31-Dec-10

Bd. Res. No. 143 dtd. Sept. 25, Bd. Res. No. 64
0442 ADONES BRUCE ANURAN 2012 31-Dec-15 dtd. Feb. 19, 2016 9-Feb-16 31-Dec-18
ADELAIDA L. ALEJANDRINO ( Formerly:AIDA L. Bd. Res. No. 81 dtd. August 13, Bd. Res. No. 22
0443 ALEJANDRINO) 2012 31-Dec-14 dtd. Feb. 9, 2016 9-Feb-16 31-Dec-18
Bd. Res. No. 354
dtd. November 3,
0444 AMARYLIS JOSEPHINE CULAJARA CASTRO Bd. Res. No. 92 dtd. June 8, 2010 31-Dec-12 2016 3-Nov-16 31-Dec-18

0445 ELSITA C. CABALUNA Bd. Res. No. 36 dtd. April 14, 2004 31-Dec-06
Bd. Res. No. 124 dtd. Sept. 19, Bd. Res. No. 186
0446 ENRIQUE SANTIAGO GUERRA, JR. 2012 31-Dec-15 dtd. Oct. 14, 2015 1-Jan-16 31-Dec-18

Bd. Res. No. 179


0447 FELIX FLORES MIÑOZA Bd. Res. No. 62 dtd. Mar. 26, 2010 31-Dec-12 dtd. Oct. 22, 2012 1-Jan-13 31-Dec-15

Page 44
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
IN THE PRACTICE OF PUBLIC ACCOUNTANCY
As of April 30, 2018
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. 121 dtd. August 28, Bd. Res. No. 65
0448 GUERRA MONTAÑER ANSAO 2013 31-Dec-16 dtd. Feb. 19, 2016 1-Jan-17 31-Dec-19

Bd. Res. No. 23


0449 HENRY B. SASOY Bd. Res. No. 36 dtd. April 14, 2004 31-Dec-06 dtd. Jan. 31, 2007 31-Jan-07 31-Dec-09

0450 JUDITH SABIJON-CAEL Bd. Res. No. 36 dtd. April 14, 2004 31-Dec-06

Bd. Res. No. dtd.


0451 MARIA JOSEFA GONZAGA BADERE Bd. Res. No. 62 dtd. July 8, 2015 31-Dec-17 Jan. 11, 2018 11-Jan-18 17-Aug-21

Bd. Res. No. 221


0452 MERILYN SOBREMONTE TORRE Bd. Res. No. 198 dtd. Oct. 24, 2012 31-Dec-15 dtd. Dec. 1, 2015 1-Jan-16 31-Dec-18

Bd. Res. No. 166 dtd. Sept. 27, Bd. Res. No. 434
0453 PAULINE GRACE TANSIONGCO BUÑOL 2013 31-Dec-16 dtd. Dec. 14, 2016 1-Jan-17 31-Dec-19
Bd. Res. No. 418
dtd. November
0454 RONNIE LAO SARCENO Bd. Res. No. 82 dtd. April 16, 2013 31-Dec-16 24, 2016 1-Jan-17 31-Dec-19

Bd. Res. No. 57


0455 WENCESLAO M. ANICETO Bd. Res. No. 36 dtd. April 14, 2004 31-Dec-06 dtd. Sept. 8, 2006 1-Jan-07 31-Dec-09

Mr. Lopes formed


another partnership
0456 FERNANDEZ, SANTOS & LOPEZ Bd. Res. No. 37 dtd. April 14, 2004 31-Dec-06 (Lopez & Co.).

Bd. Res. No. 95


0457 ANDRES R. CABUYADAO Bd. Res. No. 38 dtd. April 14, 2004 31-Dec-06 dtd. May 12, 2008 12-May-08 31-Dec-10

Page 45
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
IN THE PRACTICE OF PUBLIC ACCOUNTANCY
As of April 30, 2018
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. 23


0458 ARCELY DELA CRUZ ANG Bd. Res. No. 107 dtd. June 4, 2013 31-Dec-15 dtd. Feb. 9, 2016 9-Feb-16 31-Dec-18

Bd. Res. No. 107


0459 BERNADETTE RULE ORDOÑEZ Bd. Res. No. 257 dtd. Dec. 9, 2013 31-Dec-15 dtd. April 12, 2016 12-Apr-16 31-Dec-18

0460 DANILO M. REIG Bd. Res. No. 38 dtd. April 14, 2004 31-Dec-06

Bd. Res. No. 142 dtd. Sept. 25, Bd. Res. No. 265
0461 EMMA L. ALON-MARFIL 2012 31-Dec-15 dtd. Dec. 21, 2015 1-Jan-16 31-Dec-18

0462 FERDINAND R. CASEDO Bd. Res. No. 38 dtd. April 14, 2004 31-Dec-06
Bd. Res. No. 234
dtd. August 23,
0463 JOSELITO PADILLA YAP Bd. Res. No. 184 dtd. Oct. 22, 2012 31-Dec-15 2016 23-Aug-16 31-Dec-18

Bd. Res. No. 48


0464 MA. CORAZON MORALES ALIHAN Bd. Res. No. 162 dtd. Oct 22, 2012 31-Dec-15 dtd. Feb. 17, 2016 17-Feb-16 31-Dec-18
Bd. Res. No. 25
0465 NERIA TAN DELA CRUZ Bd. Res. No. 38 dtd. April 14, 2004 31-Dec-06 dtd. Feb. 9, 2016 09-Feb-16 31-Dec-18

0466 NILA PETRONILA R. OLIVARIO Bd. Res. No. 38 dtd. April 14, 2004 31-Dec-06

Bd. Res. No. 52


0467 RACHEL U. SICAT-SANTIAGO Bd. Res. No. 38 dtd. April 14, 2004 31-Dec-06 dtd. Mar. 23, 2010 23-Mar-10 31-Dec-12

Page 46
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
IN THE PRACTICE OF PUBLIC ACCOUNTANCY
As of April 30, 2018
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. 136 dtd. Sept. 25, Bd. Res. No. 241
0468 RAMONITO DAYON PERNATO 2012 31-Dec-15 dtd. Dec. 4, 2015 1-Jan-16 31-Dec-18

0469 RUTH B. SABAS Bd. Res. No. 39 dtd. April 14, 2004 31-Dec-06

Bd. Res. No. 08


0470 JUAN ABRAHAM O. ABANDO Bd. Res. No. 157 dtd. Oct. 22, 2012 31-Dec-15 dtd. Feb. 9, 2016 9-Feb-16 31-Dec-18
Bd. Res. No. 09
dtd. August 13,
0471 ALBERTO DURANO YU Bd. Res. No. 39 dtd. April 14, 2004 31-Dec-06 2014 13-Aug-14 31-Dec-16

0472 ANTONIO V. CALUPITAN Bd. Res. No. 39 dtd. April 14, 2004 31-Dec-06

Bd. Res. No. 33


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

Bd. Res. No. 69


0474 ERNESTO B. PIANSAY, JR. Bd. Res. No. 39 dtd. April 14, 2004 31-Dec-06 dtd. Sept. 6, 2007 6-Sep-07 31-Dec-09

0475 FLOR P. BAUTISTA - MEDINA Bd. Res. No. 39 dtd. April 14, 2004 31-Dec-06

Bd. Res. No. 82


dtd. August 13,
0476 FORTUNATO CARABUENA SALADO, JR. Bd. Res. No. 138 dtd. Oct. 27, 2009 31-Dec-12 2012 1-Jan-13 31-Dec-15
Bd. Res. No. 206
Bd. Res. No. 122 dtd. Sept. 19, dtd. November 2,
0477 JOSEFA BASA - DE GUZMAN 2012 31-Dec-15 2015 1-Jan-16 31-Dec-18

Page 47
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
IN THE PRACTICE OF PUBLIC ACCOUNTANCY
As of April 30, 2018
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. 202


dtd. November 2,
0478 JUANCHO FUA ALMENDRALA Bd. Res. No. 195 dtd. Oct. 24, 2012 31-Dec-15 2015 1-Jan-16 31-Dec-18
Bd. Res. No. 206
dtd. November 2,
0479 NENITA I. BASCONCILLO Bd. Res. No. 184 dtd. Oct. 22, 2012 31-Dec-15 2015 1-Jan-16 31-Dec-18

Bd. Res. No. 95


0480 NERISSA N. AYALIN Bd. Res. No. 17 dtd. Jan. 8, 2013 31-Dec-15 dtd. Apr. 12, 2016 12-Apr-16 31-Dec-18
Bd. Res. No. 113
dtd. Sept. 12,
0481 VIRGILIO J. CALAGUAS Bd. Res. No. 138 dtd. Oct 27, 2009 31-Dec-12 2012 1-Jan-13 31-Dec-15

Bd. Res. No. 40


0482 WENDELL BRIONES REYES Bd. Res. No. 202 dtd. Oct. 29, 2013 31-Dec-16 dtd. Feb. 9, 2017 9-Feb-17 16-Mar-20

Bd. Res. No. 08


0483 EMMA NARBAY CEQUIÑA Bd. Res. No. 58 dtd. March 6, 2013 31-Dec-15 dtd. Feb. 9, 2016 9-Feb-16 31-Dec-18
Bd. Res. No. 205
Bd. Res. No. 122 dtd. Sept. 19, dtd. November 2,
0484 FELICISIMA AVENA BALAGOT 2012 31-Dec-15 2015 1-Jan-16 31-Dec-18

Bd. Res. No. 54


0485 JACKSON T. JANGAYO Bd. Res. No. 40 dtd. April 14, 2004 31-Dec-06 dtd. Mar. 18, 2008 18-Mar-08 31-Dec-10
Bd. Res. No. 120
0486 LEONORA FERNANDEZ BORRES Bd. Res. No. 179 dtd. Oct. 22, 2012 31-Dec-15 dtd. May 17, 2016 17-May-16 31-Dec-18

0487 MARIO N. ALBARECE Bd. Res. No. 40 dtd. April 14, 2004 31-Dec-06

Page 48
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
IN THE PRACTICE OF PUBLIC ACCOUNTANCY
As of April 30, 2018
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. 241


0488 RINA GONZALES GLORIANI Bd. Res. No. 17 dtd. Jan. 8, 2013 31-Dec-15 dtd. Dec. 4, 2015 1-Jan-16 31-Dec-18
Bd. Res. No. dtd.
0489 REMEDIOS PAGINAG HISUG Bd. Res. No. 67 dtd. July 8, 2015 31-Dec-18 Feb. 8, 2018 8-Feb-18 31-Mar-21
Bd. Res. No. 196
dtd. November 2,
0490 RUSSELL ALINDOGAN FERRER Bd. Res. No. 13 dtd. Jan. 8, 2013 31-Dec-15 2015
Bd. Res. No. 357 1-Jan-16 31-Dec-18
dtd. November 3,
0491 VILMA M. REYES Bd. Res. No. 37 dtd. Feb. 29, 2012 31-Dec-14 2016
Bd. Res. No. 235 3-Nov-16 31-Dec-18
dtd. December 4,
0492 CASTAÑEDA AND ASSOCIATES Bd. Res. No. 226 dtd. Jan. 8, 2013 31-Dec-15 2015 1-Jan-16 31-Dec-18
Bd. Res. No. 328
dtd. November 3,
0493 INVENTOR, MIRANDA & ASSOCIATES Bd. Res. No. 236 dtd. Oct. 29, 2013 31-Dec-16 2016 1-Jan-17 31-Dec-19

0494 PELLEJERA AND TAMAYO Bd. Res. No. 42 dtd. April 16, 2004 31-Dec-06

0495 ALEGRIA V. MEDINA Bd. Res. No. 48 dtd. May 31, 2004 31-Dec-06
Bd. Res. No. 147
0496 ABELARDO DANGLA VELASCO Bd. Res. No. 46 dtd. Sept. 4, 2007 31-Dec-09 dtd. Dec. 21, 2009 1-Jan-10 31-Dec-12

Bd. Res. No. 190


0497 ANA SUSAN A. DIAMA Bd. Res. No. 168 dtd. Oct. 22, 2012 31-Dec-15 dtd. Oct. 14,
Bd. Res. No. 2015
245 1-Jan-16 31-Dec-18
Bd. Res. No. 220 dtd. December dtd. December
0498 ANGELINE SANTOS SY 28, 2012 31-Dec-15 14, 2015 1-Jan-16 31-Dec-18
Bd. Res. No. 176
0499 BELEN MANAHAN-SANTOS Bd. Res. No. 191 dtd. Oct. 24, 2012 31-Dec-15 dtd. Oct. 13, 2015 1-Jan-16 31-Dec-18

Page 49
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
IN THE PRACTICE OF PUBLIC ACCOUNTANCY
As of April 30, 2018
PREVIOUS ACCREDITATION APPROVAL
REG. NAME OF FIRM / BR. NO. EXPIRY REFERENCE VALIDITY REMARKS
NO. PARTNERSHIPS DATE DATE (BR NO.No.
Bd. Res. / DATE)
80 From To
Bd. Res. No. 33 dtd. March 28, dtd. March 10,
0500 BELINDA CHIONG LEE 2011 31-Dec-13 2017 10-Mar-17 15-Jul-20

0501 CANDIDO T. VICTA Bd. Res. No. 48 dtd. May 31, 2004 31-Dec-06
Bd. Res. No. 155
0502 CHERRYL A. BARON - PARABA Bd. Res. No. 48 dtd. May 31, 2004 31-Dec-06 dtd. Sept. 5, 2008 5-Sep-08 31-Dec-10
Bd. Res. No. 110 dtd. Sept. 12, Bd. Res. No. 94
0503 DINA JABINIGAY LAUREQUEZ 2012 31-Dec-15 dtd. April No.
Bd. Res. 12, 2016
271 12-Apr-16 31-Dec-18
Bd. Res. No. 82 dtd. August 13, dtd. December
0504 EDELLE SARAUM GASATAN 2012 31-Dec-15 28,
Bd. 2015
Res. No. 197 1-Jan-16 31-Dec-18
dtd. November 2,
0505 EDITA YAP BOLA Bd. Res. No. 168 dtd. Oct. 22, 2012 31-Dec-15 2015 1-Jan-16 31-Dec-18

0506 EDITHA CONSOLACION VILLAREAL-LOGRONIO Bd. Res. No. 48 dtd. May 31, 2004 31-Dec-06
Bd. Res. No. 10
0507 EDWARD DAM Bd. Res. No. 92 dtd. April 17, 2008 31-Dec-10 dtd. Jan. 18, 2017 18-Jan-17 31-Dec-19

0508 EDWIN P. BAYSA Bd. Res. No. 48 dtd. May 31, 2004 31-Dec-06 Bd. Res. No. 127
dtd. Sept. 20,
0509 FATIMA D. MIRABONA Bd. Res. No. 48 dtd. May 31, 2004 31-Dec-06 2007 20-Sep-07 31-Dec-09
Bd. Res. No. 269
0510 FEDELINE G. CRUZ Bd. Res. No. 26 dtd. Jan. 23, 2013 31-Dec-15 dtd. Dec. 28, 2015 1-Jan-16 31-Dec-18
Bd. Res. No. 125
Bd. Res. No. 230 dtd. December dtd. August 11,
0511 A.R. SAYSON & ASSOCIATES 28, 2012 31-Dec-15 2015 1-Jan-16 31-Dec-18

Page 50
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
IN THE PRACTICE OF PUBLIC ACCOUNTANCY
As of April 30, 2018
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. dtd.


0512 FIDEL MEREGILLANO VALDEZ, JR. Bd. Res. No. 61 dtd. July 8, 2015 31-Dec-17 Sept. 18, 2017 18-Sep-17 13-Mar-20

Cancelled effective Feb. 12,


2010. Partner of Santos
Verde San Juan & Associates
Bd. Res. No. 147 (Approved per BR NO. 35 dtd.
0513 FLORITA BRIOSO-SANTOS Bd. Res. No. 48 dtd. May 31, 2004 31-Dec-06 dtd. Sept. 5, 2008 5-Sep-08 31-Dec-10 Feb. 12, 2010)

Bd. Res. No. 29


0514 FRANCIS FERDINAND LABORTE CRUZ Bd. Res. No. 89 dtd. Sept. 11, 2007 31-Dec-09 dtd. Feb. No.198
Bd. Res. 12, 2010 12-Feb-10 31-Dec-12
dtd. November 2,
0515 JOCELYN VELA EGWARAS Bd. Res. No.138 dtd. Sept. 25, 2012 31-Dec-15 2015 1-Jan-16 31-Dec-18
Bd. Res. No. 100
0516 JOSE A. EMITERIO Bd. Res. No. 48 dtd. May 31, 2004 31-Dec-06 dtd. May 12, 2008 12-May-08 31-Dec-10
Bd. Res. No. 24
0517 JUAN T. AGUSTIN Bd. Res. No. 155 dtd. Oct. 22, 2012 31-Dec-15 dtd. Feb. 9, 2016 9-Feb-16 31-Dec-18

0518 JUDD B. BALAYAN Bd. Res. No. 48 dtd. May 31, 2004 31-Dec-06
Bd. Res. No. 65
0519 GENEVIEVE U. CORTEZ Bd. Res. No. 48 dtd. May 31, 2004 31-Dec-06 dtd. Mar. 26, 2010 3/26/2010 31-Dec-12

Bd. Res. No. 121


0520 GLORIA G. BIADO Bd. Res. No. 183 dtd. Oct. 22, 2012 31-Dec-15 dtd. July 24, 2015 1-Jan-16 31-Dec-18

Bd. Res. No. 27


0521 MA. VIRGINIA S. SISAYAN Bd. Res. No. 159 dtd. Oct. 22, 2012 31-Dec-15 dtd. Feb. 9, 2016 9-Feb-16 31-Dec-18

Page 51
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
IN THE PRACTICE OF PUBLIC ACCOUNTANCY
As of April 30, 2018
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. 222


0522 MARLANE J. MANUEL Bd. Res. No. 178 dtd. Oct. 22, 2012 31-Dec-15 dtd. Dec. 1, 2015 1-Jan-16 31-Dec-18
Bd. Res. No. 33
0523 MARILYN D. EUGENIO Bd. Res. No. 48 dtd. May 31, 2004 31-Dec-06 dd. Jan. 28, 2008 28-Jan-08 31-Dec-10
Bd. Res. No. 117
0524 MARIA EMMA T. SY - BANG Bd. Res. No. 50 Dtd. Feb. 11, 2013 31-Dec-15 Dtd. May 5, 2016 5-May-16 31-Dec-18

0525 MICHAEL V. ZUÑIGA Bd. Res. No. 48 dtd. May 31, 2004 31-Dec-06
Bd. Res. No. 218
0526 MINERVA RAMOS PASCUA Bd. Res. No. 297 dtd. Dec. 27, 2013 31-Dec-16 dtd. April No.
Bd. Res. 20, 2017
145 20-Apr-17 17-Aug-20
Bd. Res. No. 142 dtd. Sept. 25, dtd. August 17,
0527 NELSON DOMINGO RAYOS DEL SOL 2012 31-Dec-15 2015 1-Jan-16 31-Dec-18
Bd. Res. No. 59
0528 NORMA QUILALA-DANAO Bd. Res. No. 48 dtd. May 31, 2004 31-Dec-06 dtd. Mar. 18, 2008 18-Mar-08 31-Dec-10
Cancelled effective Feb. 12,
2010. Partner of Santos
Bd. Res. No. 81 Verde San Juan & Associates
0529 ORLANDO V. VERDE Bd. Res. No. 89 dtd. Nov. 10, 2006 31-Dec-09 dtd. July 15,
Bd. Res. No.2009
88 1-Jan-10 31-Dec-12 (Approved per BR NO. 35 dtd.

dtd. August 13,


0530 REGINO N. BALMORES Bd. Res. No. 91 dtd. April 17, 2008 31-Dec-10 2012 13-Aug-12 31-Dec-14
Bd. Res. No. 210 dtd. November Bd. Res. No. 226
0531 REYNALDO ALVARAN MORTEL 12, 2012 31-Dec-15 cdtd. Dec. 1, 2015 1-Jan-16 31-Dec-18

0532 RONALD B. CALUGAS Bd. Res. No. 48 dtd. May 31, 2004 31-Dec-06

ROSALINA CASTILLO IRINEO formerly ROSALINA Bd. Res. No. 97


0533 PADILLA CASTILLO Bd. Res. No. 84 dtd. April 16, 2013 31-Dec-15 dtd. April 12, 2016 12-Apr-16 31-Dec-18

Page 52
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
IN THE PRACTICE OF PUBLIC ACCOUNTANCY
As of April 30, 2018
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. dtd.


0534 ROSALINDA ROMULO ORTAÑEZ Bd. Res. No. 286 dtd. Dec. 23, 2013 31-Dec-16 May 12, 2017
Bd. Res. No. 176 12-May-17 30-Oct-20
dtd. October 13,
0535 ROSELYN TUMULAC CHUA Bd. Res. No. 19 dtd. Jan. 8, 2012 31-Dec-15 2015 1-Jan-16 31-Dec-18

0536 SALVADOR P. MAGNO Bd. Res. No. 48 dtd. May 31, 2004 31-Dec-06
Bd. Res. No. 217
0537 SUSAN YANEZ AMIGABLE Bd. Res. No. 108 dtd. Oct. 26, 2009 31-Dec-12 dtd. April 20, 2017 20-Apr-17 17-Sep-20
Bd. Res. No. 164
Bd. Res. No. 82 dtd. August 13, dtd. Sept. 17,
0538 THELMA G. RACHO-CREDO 2012 31-Dec-15 2015 1-Jan-16 31-Dec-18

Bd. Res. No. 12


0539 B.C. HORTELANO & CO. Bd. Res. No. 235 dtd. Oct. 29, 2013 31-Dec-16 dtd. Jan. 18, 2017 18-Jan-17 31-Dec-19

Bd. Res. No. 218


0540 MELICOR BRIONES VILLAREAL & CO. Bd. Res. No. 18 dtd. Jan. 8, 2013 31-Dec-15 dtd. Dec. 1, 2015 1-Jan-16 31-Dec-18
Bd. Res. No. 60
0541 MOLINA, ZULUETA & COMPANY Bd. Res. No. 48 dtd. May 31, 2004 31-Dec-06 dtd. Sept. 6, 2007 6-Sep-07 31-Dec-09

Bd. Res. No. 55


0542 NILA N. MENDIOLA & COMPANY Bd. Res. No. 163 dtd. Oct. 22, 2012 31-Dec-15 dtd. Feb. 19, 2016 19-Feb-16 31-Dec-18

0543 OCAMPO CASAÑAS & COMPANY Bd. Res. No. 48 dtd. May 31, 2004 31-Dec-06

Page 53
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
IN THE PRACTICE OF PUBLIC ACCOUNTANCY
As of April 30, 2018
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. 04


dtd. January 18,
0544 R L FERAER & ASSOCIATES Bd. Res. No. 258 dtd. Dec. 9, 2013 31-Dec-16 2018 10-Apr-17 28-Dec-20
Bd. Res. No. 108
dtd. Sept. 14,
0545 ARMANDO P. TORRES Bd. Res. No. 49 dtd. June 7, 2004 31-Dec-06 2007 14-Sep-07 31-Dec-09
Bd. Res. No. 138
0546 ANGELINA A. VILLANUEVA Bd. Res. No. 49 dtd. June 7, 2004 31-Dec-06 dtd. Dec. No.
Bd. Res. 2, 2010
158 12/2/2010 31-Dec-12 CANCELLED - Under
dtd. Sept. 27, Muntuerto, Almendras
0547 ANTHOLIN TAN MUNTUERTO Bd. Res. No. 149 dtd. Dec. 21, 2010 31-Dec-13 2013
Bd. Res. No. 08 1-Jan-14 31-Dec-16 & Co. Board
Bd. Res. No. 41 dtd. March 28, dtd. August 13,
0548 ANTONIO MOSQUIZA DIONOLA 2011 31-Dec-13 2014 13-Aug-14 31-Dec-16
Bd. Res. No. dtd.
0549 ASTRID PINEDA NUGUID Bd. Res. No. 78 dtd. July 8, 2015 31-Dec-17 Jan. 11, 2018 11-Jan-18 28-Mar-21
Bd. Res. No. dtd.
0550 BIENVENIDA F. LABADO Bd. Res. No. 229 dtd. Oct. 29, 2013 31-Dec-16 July 18, 2017 18-Jul-17 22-Mar-20

0551 CATALINA M. ANGELES Bd. Res. No. 49 dtd. June 7, 2004 31-Dec-06
Bd. Res. No. 133 dtd. Sept. 26, Bd. Res. No. 84
0552 CHARITO D. REVILLA 2007 31-Dec-09 dtd. April 14, 2010 14-Apr-10 31-Dec-12

0553 CHARLES B. RIVERA Bd. Res. No. 49 dtd. June 7, 2004 31-Dec-06
Bd. Res. No. 16
0554 DANTE G. BOLUSAN Bd. Res. No. 96 dtd. Sept. 11, 2007 31-Dec-09 dtd. Jan. 27, 2010 27-Jan-10 31-Dec-12

Bd. Res. No. 144


0555 DARWIN AMBANAN DINZON Bd. Res. No. 60 dtd. Sept. 6, 2007 31-Dec-09 dtd. Dec. 2, 2010 2-Dec-10 31-Dec-12

Page 54
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
IN THE PRACTICE OF PUBLIC ACCOUNTANCY
As of April 30, 2018
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
0556 DELIA D. CABE Bd. Res. No. 48 dtd. Feb. 11, 2013 31-Dec-15 dtd. July 7, 2016 7-Jul-16 31-Dec-18
Bd. Res. No. 27
0557 DEBBIE KAREN KOA LIN Bd. Res. No. 203 dtd. Oct. 29, 2012 31-Dec-15 dtd. Feb. 9, 2016 9-Feb-16 31-Dec-18
Bd. Res. No. 99
0558 DOROTHEA JANDAYAN SIBAL Bd. Res. No. 49 dtd. June 7, 2004 31-Dec-06 dtd. May 12, 2008 12-May-08 31-Dec-10

Bd. Res. No. 171


dtd. Sept. 21,
0559 EDMUND LAVEGA NEBIT Bd. Res. No. 171 dtd. Oct 22, 2012 31-Dec-15 2015 1-Jan-16 31-Dec-18

Bd Res. No. 88
0560 ELSA ACOJIDO RETONEL Bd. Res. No. 53 dtd. Feb. 11, 2013 31-Dec-15 dtd. Mar. 31, 2016 31-Mar-16 31-Dec-18
Bd. Res. No. 05
0561 ESTRELLA C. BOLA Bd. Res. No. 43 dtd. Feb. 11, 2013 31-Dec-15 dtd. Feb. 1, 2018 29-Jun-17 24-Nov-20
Bd. Res. No. 238
0562 ESTER PASCUAL CLARETE Bd. Res. No. 193 dtd. Oct. 24, 2012 31-Dec-15 dtd. Dec. No.
Bd. Res. 4, 2015
60 1-Jan-16 31-Dec-18
dtd. Sept. 11,
0563 ERLINDA P. REYES Bd. Res. No. 49 dtd. June 7, 2004 31-Dec-06 2006 1-Jan-07 31-Dec-09
Bd. Res. No. 43
0564 ERLINDA M. HENSON Bd. Res. No. 49 dtd. June 7, 2004 31-Dec-06 dtd. Jan. No.
Bd. Res. 28, 2008
196 28-Jan-08 31-Dec-10
Bd. Res. No. 155 dtd. October 22, dtd. November 2,
0565 EVELYN SUNGUEB CORPUZ 2012 31-Dec-15 2015 1-Jan-16 31-Dec-18
Bd. Res. No. 133
dtd. Sept. 26,
0566 JENNY S. MAYA CHIONG Bd. Res. No. 49 dtd. June 7, 2004 31-Dec-06 2007 26-Sep-07 31-Dec-09

Page 55
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
IN THE PRACTICE OF PUBLIC ACCOUNTANCY
As of April 30, 2018
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. 29
0567 JERRY A. LOPEZ Bd. Res. No. 49 dtd. June 7, 2004 31-Dec-06 dtd. Mar. No.
Bd. Res. 2, 2007
353 2-Mar-07 31-Dec-09
dtd. November 3,
0568 LYNN M. TAN Bd. Res. No. 248 dtd. Oct. 29, 2013 31-Dec-16 2016
Bd. Res. No. 162 1-Jan-17 31-Dec-19
Bd. Res. No. 239 dtd. December dtd. Sept. 17,
0569 LORRAINE CAUBA DIMAYUGA 28, 2012 31-Dec-15 2015 1-Jan-16 31-Dec-18

Bd. Res. No. 219


0570 MARIA FE GLYCYRRHIZA T. GACULA Bd. Res. No. 175 dtd. Oct. 22, 2012 31-Dec-15 dtd. Dec. 1, 2015 1-Jan-16 31-Dec-18
Bd. Res. No. 272
0571 MARLY VILLARUZ MOJICA Bd. Res. No. 14 dtd. Jan. 8, 2013 31-Dec-15 dtd. Dec. 28, 2015 1-Jan-16 31-Dec-18
Cancelled in favor of M.
L. Aguirre & Co.
Bd. Res. No. 106 (Approved per BR No.
dtd. Sept. 14, 62 dtd. April 17, 2009)
0572 MICHAEL L. AGUIRRE Bd. Res. No. 49 dtd. June 7, 2004 31-Dec-06 2007 14-Sep-07 31-Dec-09 Acc. No. 4511

0573 MINDA M. VILLANUEVA Bd. Res. No. 49 dtd. June 7, 2004 31-Dec-06

0574 NATIVIDAD S. MENESES Bd. Res. No. 49 dtd. June 7, 2004 31-Dec-06

Bd. Res. No. 04


0575 OSCAR MANUEL AGPAOA Bd. Res. No. 46 dtd. Sept. 4, 2007 31-Dec-09 dtd. Jan. 27, 2010 27-Jan-10 31-Dec-12

0576 PACITA A. CASANOVA Bd. Res. No. 49 dtd. June 7, 2004 31-Dec-06

Bd. Res. No. 177


0577 PATROCINIO C. MANAOIS Bd. Res. No. 190 dtd. Oct. 24, 2012 31-Dec-15 dtd. Oct. 13, 2015 1-Jan-16 31-Dec-18

Page 56
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
IN THE PRACTICE OF PUBLIC ACCOUNTANCY
As of April 30, 2018
PREVIOUS ACCREDITATION APPROVAL
REG. NAME OF FIRM / BR. NO. EXPIRY REFERENCE VALIDITY REMARKS
NO. PARTNERSHIPS DATE DATE (BR NO. / DATE) From To

0578 PLACIDO R. ALCOMENDRAS, JR. Bd. Res. No. 49 dtd. June 7, 2004 31-Dec-06

0579 PEPE C. GASPAR Bd. Res. No. 49 dtd. June 7, 2004 31-Dec-06 Bd. Res. No. 67
Bd. Res. No. 08 dtd. August 13, dtd. March 8,
0580 PRISCILLA AQUINO SISON 2014 31-Dec-16 2017 8-Mar-17 4-Mar-20

0581 RAQUEL F. ESTRELLA Bd. Res. No. 49 dtd. June 7, 2004 31-Dec-06

0582 RAFAELA T. DE LA CRUZ Bd. Res. No. 49 dtd. June 7, 2004 31-Dec-06
Bd. Res. No. 246 dtd. December Bd. Res. No. 63
0583 RAYMUNDO MANUEL BUSTAMANTE 28, 2012 31-Dec-15 dtd. Feb. 19, 2016 19-Feb-16 31-Dec-18

Cancelled in favor of
Zuñiga, Tupue & Co.
which was accredited
on Nov. 10, 2006 with
0584 RENE G. ZUÑIGA Bd. Res. No. 49 dtd. June 7, 2004 31-Dec-06 accreditaiton No. 2506
Bd. Res. No. 45
0585 RICO M. TAN Bd. Res. No. 318 dtd. Dec. 27, 2013 31-Dec-16 dtd. Feb. No.
Bd. Res. 9, 2017
200 9-Feb-17 31-Aug-20
dtd. November 2,
0586 RENATO MERCADO WAGE Bd. Res. No. 200 dtd. Oct. 24, 2012 31-Dec-15 2015
Bd. Res. No . 127 1-Jan-16 31-Dec-18
dtd. March 17,
0587 RODEL TADENA LOPICO Bd. Res. No .206 dtd. Oct. 29, 2013 31-Dec-16 2017
Bd. Res. No. 144 17-Mar-17 21-Jul-20
Bd. Res. No. 131 dtd. Sept. 25, dtd. August 17.
0588 SALOME GONZAGA DE LOS SANTOS 2012 31-Dec-15 2015 1-Jan-16 31-Dec-18

0589 TEOFILO J. DORONILA Bd. Res. No. 49 dtd. June 7, 2004 31-Dec-06

Page 57
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
IN THE PRACTICE OF PUBLIC ACCOUNTANCY
As of April 30, 2018
PREVIOUS ACCREDITATION APPROVAL
REG. NAME OF FIRM / BR. NO. EXPIRY REFERENCE VALIDITY REMARKS
NO. PARTNERSHIPS DATE DATE (BR NO. / DATE) From To

0590 TEODORO R. NOCUM Bd. Res. No. 49 dtd. June 7, 2004 31-Dec-06

0591 VIRGILIO M. GUAÑO Bd. Res. No. 49 dtd. June 7, 2004 31-Dec-06 Bd. Res. No. 60
dtd. March 6,
0592 VIRGILIO MEMPIN VASQUEZ Bd. Res. No. 119 dtd. Sept. 6, 2010 31-Dec-12 2013 6-Mar-13 31-Dec-15

0593 VIRGINIA V. CATANGAY Bd. Res. No. 49 dtd. June 7, 2004 31-Dec-06

0594 ANALIE B. AÑEDEZ Bd. Res. No. 50 dtd. June 7, 2004 31-Dec-06
Bd. Res. No. ___
0595 ANTONIO AUSTRIA MARTIN Bd. Res. No. 265 dtd. Dec. 9, 2013 31-Dec-16 dtd. April 10, 2017 10-Apr-17 15-Jun-20
Bd. Res. No. 100 dtd. Sept. 11, Bd. Res. No. 67
0596 CELSO M. AGBONES 2007 31-Dec-09 dtd. April No.
Bd. Res. 26, 2011
368 26-Apr-11 31-Dec-13
dtd. November
0597 GAUDIOSO BATOY SALISID Bd. Res. No. 79 dtd. Oct. 7, 2011 31-Dec-13 17, 2016 17-Nov-16 31-Dec-18
Bd. Res. No. 94
0598 JANET GANIR TAOJO Bd. Res. No. 58 dtd. March 6, 2013 31-Dec-15 dtd. April 12, 2016 12-Apr-16 31-Dec-18

0599 JURIS DANILES-PEREZ Bd. Res. No. 50 dtd. June 7, 2004 31-Dec-06

Bd. Res. No. 85


0600 LENY T. LAMPUTI Bd. Res. No. 50 dtd. June 7, 2004 31-Dec-06 dtd. April 15, 2008 15-Apr-08 31-Dec-10
Bd. Res. No. 117
0601 LEONARDO BUREROS CHEE Bd. Res. No. 66 dtd. April 2, 2008 31-Dec-10 dtd. Sept. 6, 2010 1-Jan-11 31-Dec-13

0602 LILIBETH B. JANDUG Bd. Res. No. 50 dtd. June 7, 2004 31-Dec-06

Page 58
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
IN THE PRACTICE OF PUBLIC ACCOUNTANCY
As of April 30, 2018
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. 160


0603 MA. FILIPINA R. MENDIORO Bd. Res. No. 50 dtd. June 7, 2004 31-Dec-06 dtd. Oct. 8, 2007 8-Oct-07 31-Dec-09

0604 MA. TERESA M. MANLUGON Bd. Res. No. 50 dtd. June 7, 2004 31-Dec-06
Bd. Res. No. 26
0605 MELLICENT FAJATIN MONTOYA Bd. Res. No. 21 dtd. Jan. 8, 2013 31-Dec-15 dtd. Feb. 9, 2016 9-Feb-16 31-Dec-18
Bd. Res. No. 176
0606 PACITA LEGASPI MORALES Bd. Res. No. 190 dtd. Oct. 24, 2012 31-Dec-15 dtd. Oct. 13, 2015 1-Jan-16 31-Dec-18
Bd. Res. No. 125 dtd. Sept. 19, Bd. Res. No. 220
0607 PEDRO PEÑA GUERRERO 2012 31-Dec-15 dtd. Dec. 1, 2015 1-Jan-16 31-Dec-18
Bd. Res. No. 176
0608 PRISCILA P. VALEROSO-GERVACIO Bd. Res. No. 50 dtd. June 7, 2004 31-Dec-06 dtd. Nov. 6, 2007 6-Nov-07 31-Dec-09
Bd. Res. No. 164
Bd. Res. No. 142 dtd. Sept. 25, dtd. Sept. 17,
0609 PEPE LABARRO CAILING 2012 31-Dec-15 2015 1-Jan-16 31-Dec-18

0610 PRISCILA S. ZARSUELO Bd. Res. No. 50 dtd. June 7, 2004 31-Dec-06
Bd. Res. No. 151
0611 REINERIO FLORES PESCASIOSA Bd. Res. No. 194 dtd. Oct. 24, 2012 31-Dec-15 dtd. July 4, 2016 04-Jul-16 31-Dec-18
Bd. Res. No. 216
0612 RICARDO INDON ISIDRO Bd. Res. No. 323 dtd. Dec. 27, 2013 31-Dec-16 dtd. April 20, 2017 20-Apr-17 18-May-20

0613 RIZALDY P. ZAMORA Bd. Res. No. 50 dtd. June 7, 2004 31-Dec-06

Page 59
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
IN THE PRACTICE OF PUBLIC ACCOUNTANCY
As of April 30, 2018
PREVIOUS ACCREDITATION APPROVAL
REG. NAME OF FIRM / BR. NO. EXPIRY REFERENCE VALIDITY REMARKS
NO. PARTNERSHIPS DATE DATE (BR NO. / DATE) From To
Cancelled effective May
5, 2009. Partner of
Pocular, Aguilar,
Tindoy, Hechanova &
Bd. Res. No. 06 Co. (Approved per BR
0614 VIRGILITA U. COMEDOY-HECHENOVA Bd. Res. No. 50 dtd. June 7, 2004 31-Dec-06 dtd. Jan. 29, 2007 29-Jan-07 31-Dec-09 No. 64 dtd. May 5, 2009)

0615 HERNANDEZ, RECOMITE & CO. Bd. Res. No. 50 dtd. June 7, 2004 31-Dec-06

Bd. Res. No. 154 dtd. Sept. 27, Bd. Res. No. 215
0616 ALMA ZALUN AGGABAO 2013 31-Dec-16 dtd. April 20, 2017 20-Apr-17 30-Jun-20
Bd. Res. No. 100
0617 AMBROCIA DE GUZMAN-CANCIO Bd. Res. No. 51 dtd. June 7, 2004 31-Dec-06 dtd. May 12, 2008 12-May-08 31-Dec-10
Bd. Res. No. 274
dtd. Sept. 23,
0618 CARMEN L. KU Bd. Res. No. 271 dtd. Dec. 18, 2013 31-Dec-16 2016
Bd. Res. No. 131 1-Jan-17 31-Dec-19
dtd. August 11,
0619 CONSUELO CAMIGLA RICO Bd. Res. No. 156 dtd. Oct. 22, 2012 31-Dec-15 2015 1-Jan-16 31-Dec-18

Bd. Res. No. 65


0620 DENNIS ARIEL F. TAN Bd. Res. No. 29 dtd. Jan. 23, 2013 31-Dec-15 dtd. Feb. 19, 2016 19-Feb-16 31-Dec-18
Bd. Res. No. dtd.
0621 DOMCIELY ALCANTARA VASQUEZ Bd. Res. No. 79 dtd. July 8, 2015 31-Dec-17 Jan. 11, 2018 11-Jan-18 24-Mar-21

Bd. Res. No. 154 dtd. Sept. 27, Bd. Res. No. 215
0622 EDITH SARMIENTO SIOSON 2013 31-Dec-16 dtd. April 20, 2017 20-Apr-17 10-Mar-20
Bd. Res. No. 241
0623 EDITHA C. DELA CRUZ Bd. Res. No. 63 dtd. March 6, 2013 31-Dec-15 dtd. Dec. 4, 2015 1-Jan-16 31-Dec-18

Page 60
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
IN THE PRACTICE OF PUBLIC ACCOUNTANCY
As of April 30, 2018
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. dtd.
0624 EDNA FERRERA GOLLA Bd. Res. No. 01 dtd. Jan. 26, 2015 31-Dec-17 Feb. 8, 2018 8-Feb-18 23-Nov-21

0625 FERDINAND S. BALIS Bd. Res. No. 51 dtd. June 7, 2004 31-Dec-06
Bd. Res. No. 54
0626 GINA P. NATIVIDAD Bd. Res. No. 51 dtd. June 7, 2004 31-Dec-06 dtd. Sept 6, 2007 6-Sep-07 31-Dec-09

0627 HENRY J. VIÑAS Bd. Res. No. 51 dtd. June 7, 2004 31-Dec-06 Bd. Res. No. 205
dtd. November 2,
0628 ISABELITA CHUA-ANG Bd. Res. No. 157 dtd. Oct. 22, 2012 31-Dec-15 2015 1-Jan-16 31-Dec-18
Bd. Res. No. 184
Bd. Res. No. 124 dtd. Sept. 19, dtd. October 14,
0629 JESUS BRANUELO LAPUZ 2012 31-Dec-15 2015 1-Jan-16 31-Dec-18

Bd. Res. No. 230 dtd. December Bd. Res. No. 47


0630 JOSE CARPO GLIANE JR. 28, 2012 31-Dec-15 dtd. Feb. 17, 2016 17-Feb-16 31-Dec-18
Bd. Res. No. 146
Bd. Res. No. 93 dtd. August 13, dtd. August 17,
0631 JOSE ITLIONG SAGUN 2012 31-Dec-15 2015 1-Jan-16 31-Dec-18

0632 LIGAYA A. MAMARIL Bd. Res. No. 51 dtd. June 7, 2004 31-Dec-06

0633 MA. ANA D. PELAYO Bd. Res. No. 51 dtd. June 7, 2004 31-Dec-06
Bd. Res. No. 04
MA. CONCEPCION CHONA M. MALEDEO- dtd. January 18,
0634 DETIQUIZ Bd. Res. No. 364 dtd. Dec. 27, 2013 31-Dec-16 2018 10-Apr-17 7-Dec-20
Bd. Res. No. 21
0635 MA. THERESA R. DELA ROCA Bd. Res. No. 63 dtd. Mar. 26, 2010 31-Dec-12 dtd. Jan. 8, 2013 8-Jan-13 31-Dec-15 CANCELLED

Page 61
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
IN THE PRACTICE OF PUBLIC ACCOUNTANCY
As of April 30, 2018
PREVIOUS ACCREDITATION APPROVAL
REG. NAME OF FIRM / BR. NO. EXPIRY REFERENCE VALIDITY REMARKS
NO. PARTNERSHIPS DATE DATE (BR NO. / DATE) From To

0636 MARIETTA M. ABUEL Bd. Res. No. 51 dtd. June 7, 2004 31-Dec-06
Bd. Res. No. 184 dtd. October 14, Bd. Res. No. dtd.
0637 MANUEL GONZALES DE MESA 2015 31-Dec-17 Sept. 18, No.
Bd. Res. 2017 18-Sep-17 26-Sep-20
____ dtd. April
0638 NARCISA C. VERDERA Bd. Res. No. 227 dtd. Oct. 29, 2013 31-Dec-16 10, 2017 10-Apr-17 29-Oct-20

Bd. Res. No. 228


0639 NELIA A. DECEPIDA Bd. Res. No. 30 dtd. Jan. 23, 2013 31-Dec-15 dtd. Dec. 1, 2015 1-Jan-16 31-Dec-18
Bd. Res. No. 120 dtd. Sept. 19, Bd. Res. No. 26
0640 RENATO BORBONGA MAISOG 2012 31-Dec-15 dtd. Feb. 9, 2016 9-Feb-16 31-Dec-18

Bd. Res. No. dtd.


0641 RHODORA L. ONGCO Bd. Res. No. 81 dtd. July 8, 2015 31-Dec-17 Nov. 21, 2017 21-Nov-17 28-Nov-20
Bd. Res. No. 132
RODRIGO OKIT NIERE (Formerly: dtd. August 11,
0642 NIERE, RARA AND ASSOCIATES) Bd. Res. No. 79 dtd. June 21, 2012 31-Dec-15 2015 1-Jan-16 31-Dec-18
Bd. Res. No. 155
RUBY C. CHUA (Formerly: RUBY Bd. Res. No. 115 dtd. Sept. 19, dtd. August 24,
0643 T. CHU) 2012 31-Dec-15 2015 1-Jan-16 31-Dec-18

0644 SANTIAGO G. CABANGON Bd. Res. No. 51 dtd. June 7, 2004 31-Dec-06
Bd. Res. No. 92
dtd. Sept. 11,
0645 TESSIE N. PINEDA Bd. Res. No. 51 dtd. June 7, 2004 31-Dec-06 2007 11-Sep-07 31-Dec-09

0646 TRINIDAD LAURENARIA AQUINO Bd. Res. No. 51 dtd. June 7, 2004 31-Dec-06

Page 62
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
IN THE PRACTICE OF PUBLIC ACCOUNTANCY
As of April 30, 2018
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. 19
RODRIGUEZ, BRITANICO & CO. Bd. Res. No. 241 dtd. December dtd. February 9,
0647 ( Formerly : RODRIGUEZ, SUAN & CO.) 28, 2012 31-Dec-15 2016 9-Feb-16 31-Dec-18

MVERZOSA MIBAÑEZ & CO. ( Formerly: Bd. Res. No. 116


0648 RSANTIAGO, PDELOSSANTOS, MVERSOZA & COMPANY) Bd. Res. No. 100 dtd. May 17, 2013 31-Dec-15 dtd. May 5, 2016 5-May-16 31-Dec-18

Bd. Res. No. 219


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

0650 AIDA D. ALON Bd. Res. No. 52 dtd. June 9, 2004 31-Dec-06 Cancelled Connected to
Laud, Basarte, Olarte,
Bd. Res. No. 133 dtd. Sept. 26, Bd. Res. No. 13 Paez, Vasquez & Co.
0651 ALLAN MONARES BASARTE 2007 31-Dec-09 dtd. Jan. No.
Bd. Res. 27, 2010
116 27-Jan-10 31-Dec-12 Res. 63 dated April 26,
dtd. Sept. 14,
0652 CELSO A. MONDEJAR Bd. Res. No. 52 dtd. June 9, 2004 31-Dec-06 2007 14-Sep-07 31-Dec-09
Bd. Res. No. 136
0653 CRISTINA CUSTODIO-DIVINO Bd. Res. No. 149 dtd. Oct. 3, 2007 31-Dec-09 dtd. Oct. 27, 2009 1-Jan-10 31-Dec-12
Bd. Res. No. 133
0654 EDDIE RAMOS PAMUSPUSAN Bd. Res. No. 13 dtd. Jan. 8, 2013 31-Dec-15 dtd. June 7, 2016 7-Jun-16 31-Dec-18

0655 ELSA P. LEGASPI-MONDEJAR Bd. Res. No. 52 dtd. June 9, 2004 31-Dec-06 Bd. Res. No. 127
Bd. Res. No. 170 dtd. Sept. 27, dtd. March 17,
0656 ERLINDO NACIONALES LICUP 2013 31-Dec-16 2017 17-Mar-17 29-Jun-20

Page 63
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
IN THE PRACTICE OF PUBLIC ACCOUNTANCY
As of April 30, 2018
PREVIOUS ACCREDITATION APPROVAL
REG. NAME OF FIRM / BR. NO. EXPIRY REFERENCE VALIDITY REMARKS
NO. PARTNERSHIPS DATE DATE (BR NO. / DATE) From To

0657 ELVERA D. BORROMEO Bd. Res. No. 52 dtd. June 9, 2004 31-Dec-06
Bd. Res. No. dtd.
0658 ENRICO BENEGAS REYES Bd. Res. No. 120 dtd. July 24, 2015 31-Dec-17 Feb. 8, 2018 8-Feb-18 6-Oct-21
Bd. Res. No. 176
0659 GLENN FIEL MARQUEZ Bd. Res. No. 157 dtd. Oct. 22, 2012 31-Dec-15 dtd. Oct. 13, 2015 1-Jan-16 31-Dec-18

Bd. Res. No. 251


0660 LYN BALORE BALIBOL Bd. Res. No. 113 dtd. Sept. 6, 2010 31-Dec-13 dtd. Nov. 11, 2013 1-Jan-14 31-Dec-16
Bd. Res. No. 240
Bd. Res. No. 223 dtd. December dtd. December 4,
0661 MANUEL MALASARTE PASCUAL 28, 2012 31-Dec-15 2015 1-Jan-16 31-Dec-18

0662 NEVA D. TOGONON Bd. Res. No. 52 dtd. June 9, 2004 31-Dec-06

0663 PRIMA B. GARCIA Bd. Res. No. 52 dtd. June 9, 2004 31-Dec-06

0664 RIZALINO B. CUÑA Bd. Res. No. 52 dtd. June 9, 2004 31-Dec-06

Bd. Res. No. 157 dtd. Sept. 27, Bd. Res. No. 97
0665 SOTERO QUEJARDO TRINIDAD 2013 31-Dec-16 dtd. Apr. 12, 2016 1-Jan-17 31-Dec-19

Bd. Res. No. 228


0666 SONNY SIMPLICIANO BONILLA Bd. Res. No. 15 dtd. Jan. 8, 2013 31-Dec-15 dtd. Dec. 1, 2015 1-Jan-16 31-Dec-18

0667 STEPHEN CO Bd. Res. No. 52 dtd. June 9, 2004 31-Dec-06

Page 64
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
IN THE PRACTICE OF PUBLIC ACCOUNTANCY
As of April 30, 2018
PREVIOUS ACCREDITATION APPROVAL
REG. NAME OF FIRM / BR. NO. EXPIRY REFERENCE VALIDITY REMARKS
NO. PARTNERSHIPS DATE DATE (BR NO. / DATE) From To Additional Partner: Ma.
Bd. Res. No. 157 Teresa Rama Salvo
KL SIY & ASSOCIATES (Formerly: KLS & Bd. Res. No. 238 dtd. December dtd. August 24, under Bd. Res. 86
0668 PARTNERS) 28, 2012 31-Dec-15 2015 1-Jan-16 31-Dec-18 dated: March 10, 2017
Auturo O. Cua (Acc.
4185 per BR No. 146
dtd. Sept. 5, 2008)
withdrawn from
0669 ROMULO, CUA, JUMAQUIO & ASSOCIATES Bd. Res. No. 52 dtd. June 9, 2004 31-Dec-06 partnership.
Bd. Res. No. 05
dtd. August 13,
0670 F. B. DEL ROSARIO JR., & CO. Bd. Res. No. 07 dtd. Feb. 8, 2011 31-Dec-13 2014 13-Aug-14 31-Dec-16
Bd. Res. No. 218
0671 F. S. ANDRES & COMPANY Bd. Res. No. 163 dtd. Oct. 22, 2012 31-Dec-15 dtd. Dec. 1, 2015 1-Jan-16 31-Dec-18
Bd. Res. No. 152
dtd. August 17,
0672 MANGAY-AYAM LIM & CO. Bd. Res. No. 176 dtd. Oct. 22, 2012 31-Dec-15 2015 1-Jan-16 31-Dec-18

0673 RAFAEL, RAFAEL & ASSOCIATES Bd. Res. No. 53 dtd. June 9, 2004 31-Dec-06

Bd. Res. No. 105


0674 QUEZADA, ADORA & CO. Bd. Res. No. 202 dtd. Oct. 29, 2012 31-Dec-15 dtd. Apr. 12,
Bd. Res. No. 2016
171 12-Apr-16 31-Dec-18
Bd. Res. No. 115 dtd. Sept. 19, dtd. Sept. 21,
0675 CARLO DE BELEN SABADO 2012 31-Dec-15 2015 1-Jan-16 31-Dec-18

0676 DAISY BELLE M. CABAL Bd. Res. No. 72 dtd. Sept 15, 2004 31-Dec-06
Bd. Res. No. 267
0677 IMELDA MARTIN - RAMOS Bd. Res. No. 191 dtd. Oct. 24, 2012 31-Dec-15 dtd. Dec. 28, 2015 1-Jan-16 31-Dec-18
Bd. Res. No. 20
0678 JAYDEE PALUGAN CAPARAS Bd. Res. No. 314 dtd. Dec. 27, 2013 31-Dec-16 dtd. Jan. 18, 2017 18-Jan-17 31-Dec-19

Page 65
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
IN THE PRACTICE OF PUBLIC ACCOUNTANCY
As of April 30, 2018
PREVIOUS ACCREDITATION APPROVAL
REG. NAME OF FIRM / BR. NO. EXPIRY REFERENCE VALIDITY REMARKS
NO. PARTNERSHIPS DATE DATE (BR NO.No.
Bd. Res. / DATE)
202 From To
Bd. Res. No. 134 dtd. Sept. 25, dtd. November 2,
0679 MELODY M. CALIWAG 2012 31-Dec-15 2015 1-Jan-16 31-Dec-18

Bd. Res. No. 65


0680 OSCAR FLORES SABADO Bd. Res. No. 55 dtd. Sept. 8, 2006 31-Dec-09 dtd. May 5, 2009 1-Jan-10 31-Dec-12
Bd. Res. No. 144
Bd. Res. No. 117 dtd. Sept. 19, dtd. August 17,
0681 ARMANDO TADEO FERNANDO 2012 31-Dec-15 2015 1-Jan-16 31-Dec-18
Bd. Res. No. 132
0682 AUSTRIA PATIÑO PEPITO Bd. Res. No. 100 dtd. May 12, 2008 31-Dec-10 dtd. Dec. 2, 2010 1-Jan-11 31-Dec-13
Bd. Res. No. dtd.
0683 ESTRELLA ARBOLEDA BALLEDOS Bd. Res. No. 40 dtd. Dec. 19, 2014 31-Dec-16 May 12, 2017 12-May-17 27-Oct-20

0684 EUGENIA R. DIAZ Bd. Res. No. 73 dtd. Sept 15, 2004 31-Dec-06

Bd. Res. No. 152


0685 GODOFREDO L. GRAN, SR. Bd. Res. No. 73 dtd. Sept 15, 2004 31-Dec-06 dtd. Sept. 5, 2008 5-Sep-08 31-Dec-10
Bd. Res. No. 214
0686 JOSE PABLO LLOPIS Bd. Res. No. 273 dtd. Dec. 18, 2013 31-Dec-16 dtd. April 20, 2017 20-Apr-17 18-Sep-20

0687 JOSE G. REYES Bd. Res. No. 73 dtd. Sept 15, 2004 31-Dec-06

Bd. Res. No. 16


0688 MA. JOSEFINA JOCELYN C. GONZALES Bd. Res. No. 98 dtd. Sept. 11, 2007 31-Dec-09 dtd. Jan. 27, 2010 27-Jan-10 31-Dec-12
Bd. Res. No. 86
0689 RODOR MANANGAN PARAISO Bd. Res. No. 85 dtd. April 14, 2010 31-Dec-12 dtd. April No.
Bd. Res. 16, 2013
194 16-Apr-13 31-Dec-15
dtd. November 2,
0690 SERAPIO MANZANO CATIIS Bd. Res. No. 155 dtd. Oct. 22, 2012 31-Dec-15 2015 1-Jan-16 31-Dec-18

Page 66
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
IN THE PRACTICE OF PUBLIC ACCOUNTANCY
As of April 30, 2018
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. 106
0691 SUSAN BELO PASAQUIAN Bd. Res. No. 78 dtd. June 21, 2012 31-Dec-15 dtd. July 14,
Bd. Res. No.2015
205 1-Jan-16 31-Dec-18
dtd. November 2,
0692 TIMORAY T. ANG Bd. Res. No. 180 dtd. Oct. 22, 2012 31-Dec-15 2015 1-Jan-16 31-Dec-18
Bd. Res. No. 144
Bd. Res. No. 110 dtd. Sept. 12, dtd. August 17,
0693 AMALIA GIRON-DELA CRUZ 2012 31-Dec-15 2015 1-Jan-16 31-Dec-18
Bd. Res. No. 193
0694 ANGELINA UY - VICTA Bd. Res. No. 73 dtd. July 15, 2009 31-Dec-12 dtd. Oct. 24, 2012 1-Jan-13 31-Dec-15
Bd. Res. No. 160
0695 ARMANDO C. MANALO Bd. Res. No. 136 dtd. Oct. 27, 2009 31-Dec-12 dtd. Oct. 22, 2012 1-Jan-13 31-Dec-15

Bd Res. No. 89
0696 AUREA BULACAN TULIO Bd. Res. No. 109 dtd.Sept. 12, 2012 31-Dec-15 dtd. Mar. 31, 2016 31-Mar-16 31-Dec-18

0697 JERICHO P. ORLINA Bd. Res. No. 74 dtd. Sept 15, 2004 31-Dec-06

Bd. Res. No.55


0698 CASTRO CASTRO & CO. Bd. Res. No.141 dtd. Sept. 25, 2012 31-Dec-15 dtd. Feb. 19, 2016 19-Feb-16 31-Dec-18

0699 DANTE M. LAYOS Bd. Res. No. 75 dtd. Sept 15, 2004 31-Dec-06

Bd. Res. No. dtd.


0700 EDITHA B. SORIANO Bd. Res. No. 224 dtd. Dec. 1, 2015 31-Dec-18 Feb. 8, 2018 8-Feb-18 11-Feb-21
Bd. Res. No. 177
Bd. Res. No. 239 dtd. December dtd. October 13,
0701 ELIZABETH ARQUIZA-PARREÑO 28, 2012 31-Dec-15 2015 1-Jan-16 31-Dec-18
Bd. Res. No. 138 dtd. Sept. 25, Bd. Res. No. 224
0702 ENRIQUE SALENGA VALERIO 2012 31-Dec-15 dtd. Dec. 1, 2015 1-Jan-16 31-Dec-18

Page 67
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
IN THE PRACTICE OF PUBLIC ACCOUNTANCY
As of April 30, 2018
PREVIOUS ACCREDITATION APPROVAL
REG. NAME OF FIRM / BR. NO. EXPIRY REFERENCE VALIDITY REMARKS
NO. PARTNERSHIPS DATE DATE (BR NO. / DATE) From To

0703 ELVIRA L. MIRANDA-VALEZ Bd. Res. No. 75 dtd. Sept 15, 2004 31-Dec-06
Bd. Res. No. 141
Bd. Res. No. 115 dtd. Sept. 19, dtd. August 14,
0704 GLORIA REYES FAJARDO 2012 31-Dec-15 2015 1-Jan-16 31-Dec-18

Bd. Res. No. 246


0705 HAIDEE ONG BOMBASE Bd. Res. No. 178 dtd. Oct. 22, 2012 31-Dec-15 dtd. Dec. 14, 2015 1-Jan-16 31-Dec-18

Bd. Res. No. 142


0706 JULITA A. TAMAYAO Bd. Res. No. 45 dtd. Jan. 28, 2008 31-Dec-10 dtd. Dec. 2, 2010 1-Jan-11 31-Dec-13

Bd. Res. No. 60


0707 MA. GENITTA DANTES CASTOLO Bd. Res. No. 42 dtd. Feb. 11, 2013 31-Dec-15 dtd. Feb. 19, 2016 19-Feb-16 31-Dec-18

Bd. Res. No. 76


0708 MARCELO G. MUÑOZ III Bd. Res. No. 75 dtd. Sept 15, 2004 31-Dec-06 dtd. July 15, 2009 15-Jul-09 31-Dec-11

Bd. Res. No. 113 dtd. Sept. 12, Bd. Res. No. 223
0709 MARILYN SARDAÑA - DE PAZ 2012 31-Dec-15 dtd. Dec. 1, 2015 1-Jan-16 31-Dec-18

Bd. Res. No. 144


Bd. Res. No. 113 dtd. Sept. 12, dtd. August 17,
0710 MARIA TERESA S. SOPOCO-GEMORA 2012 31-Dec-15 2015 1-Jan-16 31-Dec-18

0711 MELANY R. GONZALES Bd. Res. No. 75 dtd. Sept 15, 2004 31-Dec-06
Bd. Res. No. 94
0712 MIRIAM S. SADIWA Bd. Res. No. 94 dtd. Sept. 11, 2007 31-Dec-09 dtd. June 8, 2010 8-Jun-10 31-Dec-12

Page 68
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
IN THE PRACTICE OF PUBLIC ACCOUNTANCY
As of April 30, 2018
PREVIOUS ACCREDITATION APPROVAL
REG. NAME OF FIRM / BR. NO. EXPIRY REFERENCE VALIDITY REMARKS
NO. PARTNERSHIPS DATE DATE (BR NO. / DATE) From To

0713 O. HOWARD B. PALILEO Bd. Res. No. 75 dtd. Sept 15, 2004 31-Dec-06

Bd. Res. No. dtd.


0714 RACHEL S. VILLANUEVA-GO Bd. Res. No. 63 dtd. Dec. 29, 2014 31-Dec-17 Oct. 20, 2017 20-Oct-17 9-Mar-20
Bd. Res. No. 160
0715 RODOLFO C. ESQUIVEL Bd. Res. No. 75 dtd. Sept 15, 2004 31-Dec-06 dtd. Oct. 8, 2007 8-Oct-07 31-Dec-09
Bd. Res. No. 91
0716 ROGER B. VILLA Bd. Res. No. 75 dtd. Sept 15, 2004 31-Dec-06 dtd. Nov. No.
Bd. Res. 16, 177
2006 1-Jan-07 31-Dec-09
dtd. October 13,
0717 SABRINA FIGUEROA RONQUILLO Bd. Res. No. 233 dtd. Dec. 28, 2012 31-Dec-15 2015 1-Jan-16 31-Dec-18

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

Bd. Res. No. 15


dtd. February 9,
0719 SICANGCO, MENOR VILLANUEVA & CO. Bd. Res. No. 20 dtd. Jan. 8, 2013 31-Dec-15 2016 9-Feb-16 31-Dec-18

0720 TATO, GISON, TAN & CO. Bd. Res. No. 75 dtd. Sept 15, 2004 31-Dec-06

MASILAG AND ASSOCIATES (Formerly: Bd. Res. No. 185


0721 VELASCO, MASILAG & CO.) Bd. Res. No. 97 dtd. Sept 22, 2009 31-Dec-12 dtd. Oct. 14, 2015 1-Jan-16 31-Dec-18
Bd. Res. No. 49
0722 ANDRE G. SIATON Bd. Res. No. 76 dtd. Sept 15, 2004 31-Dec-06 dtd. Jan. 28, 2008 28-Jan-08 31-Dec-10

Page 69
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
IN THE PRACTICE OF PUBLIC ACCOUNTANCY
As of April 30, 2018
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. 171
Bd. Res. No. 109 dtd. Sept. 13, dtd. Sept. 21,
0723 CHRISTINA YUNG DAM 2012 31-Dec-15 2015 1-Jan-16 31-Dec-18
Bd. Res. No. 81
Bd. Res. No. 236 dtd. December dtd. March 10,
0724 CORNELIO GONZALES HOYLAR 28, 2012 31-Dec-15 2017 10-Mar-17 26-Sep-20

0725 EMERITA C. LIM Bd. Res. No. 76 dtd. Sept 15, 2004 31-Dec-06

0726 FLORIDA J. MAGDAMIT Bd. Res. No. 76 dtd. Sept 15, 2004 31-Dec-06
Bd. Res. No. 124 dtd. Sept. 19, Bd. Res. No. 186
0727 FLORIVEL M. DE JESUS 2012 31-Dec-15 dtd. Oct. 14, 2015 1-Jan-16 31-Dec-18

0728 FRANCISCO P. TESORERO Bd. Res. No. 76 dtd. Sept 15, 2004 31-Dec-06
Bd. Res. No. 237
0729 JAIME ASPURIA GAMBOA Bd. Res. No. 270 dtd. Dec. 18, 2013 31-Dec-16 dtd. April 25, 2017 25-Apr-17 12-May-20
Bd. Res. No. 134 dtd. Sept. 26, Bd. Res. No. 43
0730 LEONITO GORGONIO GARCIANO 2007 31-Dec-09 dtd. Mar. 23, 2010 23-Mar-10 31-Dec-12

0731 MAE M. GACRAMA Bd. Res. No. 76 dtd. Sept 15, 2004 31-Dec-06
Bd. Res. No. 17
0732 NENITA R. MILANA Bd. Res. No. 84 dtd. Oct. 11, 2011 31-Dec-13 dtd. Feb. 2, 2015 2-Feb-15 31-Dec-17

0733 PURIFICACION A. DY Bd. Res. No. 76 dtd. Sept 15, 2004 31-Dec-06

0734 RENEMILL V. TIMARIO Bd. Res. No. 76 dtd. Sept 15, 2004 31-Dec-06

Page 70
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
IN THE PRACTICE OF PUBLIC ACCOUNTANCY
As of April 30, 2018
PREVIOUS ACCREDITATION APPROVAL
REG. NAME OF FIRM / BR. NO. EXPIRY REFERENCE VALIDITY REMARKS
NO. PARTNERSHIPS DATE DATE (BR NO. / DATE) From To

0735 ROBERTO L. TORRES Bd. Res. No. 76 dtd. Sept 15, 2004 31-Dec-06

Bd. Res. No. 124 dtd. Sept. 19, Bd. Res. No. 186
0736 SUSANA ALMENIANA AGUISANDA 2012 31-Dec-15 dtd. Oct. 14, 2015 1-Jan-16 31-Dec-18 Change of Partnership
Name. Resolution No.
Bd. Res. No. 235 01 series of 2018.
OCAMPO, MENDOZA, LIM & CO. (Formerly: OCAMPO, Bd. Res. No. 220 dtd. December dtd. December 4, Approved January 18,
0737 MENDOZA, LEONG, LIM & CO. ) 28, 2012 31-Dec-15 2015
Bd. Res. No. 271 1-Jan-16 31-Dec-18 2018
Bd. Res. No. 239 dtd. December dtd. December
0738 ARTEMIO ALIWALAS PASCUAL 28, 2012 31-Dec-15 28, 2015 1-Jan-16 31-Dec-18

Bd. Res. No. 137 dtd. Sept. 25, Bd. Res. No. 189
0739 MA. ERLY BAYOGOS MERCADO 2012 31-Dec-15 dtd. Oct. 14, 2015 1-Jan-16 31-Dec-18
Bd. Res. No. 219 dtd. December Bd. Res. No. 74
0740 LALAINE L. FABIAN 26, 2012 31-Dec-15 dtd. July 8, 2015 1-Jan-16 31-Dec-18

Bd. Res. No. 138 dtd. Sept. 25, Bd. Res. No. 188
0741 MA. ROSITA GARCIA ALON 2012 31-Dec-15 dtd. Oct. 14, 2015 1-Jan-16 31-Dec-18

Bd. Res. No. dtd.


0742 MA. ROSARIO R. BRIONES-MANALANG Bd. Res. No. 204 dtd. Oct. 29, 2013 31-Dec-16 May 12, 2017 12-May-17 30-Oct-20
Bd. Res. No. 67
0743 RAYMOND ORPILLA SABADO Bd. Res. No. 79 dtd. June 21, 2012 31-Dec-15 dtd. July 8,
Bd. Res. No.2015
155 1-Jan-16 31-Dec-18
dtd. August 24,
0744 RICKY MANIS LINA Bd. Res. No. 169 dtd. Oct. 22, 2012 31-Dec-15 2015 1-Jan-16 31-Dec-18

Page 71
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
IN THE PRACTICE OF PUBLIC ACCOUNTANCY
As of April 30, 2018
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. 01
0745 REMEDIOS V. TUAZON Bd. Res. No. 77 dtd. Sept 15, 2004 31-Dec-06 dtd. Jan. 9, 2008 9-Jan-08 31-Dec-10
Bd. Res. No. dtd.
0746 PRISCILLA BARTOLAZO CANICOSA Bd. Res. No. 231 dtd. Oct. 29, 2013 31-Dec-16 May 12, 2017 12-May-17 17-Jan-20

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

0748 DELA CRUZ, MERCADO AND ASSOCIATES Bd. Res. No. 77 dtd. Sept 15, 2004 31-Dec-06

Bd. Res. No. dtd.


0749 CARLOMAGNO BUADO DELA CRUZ Bd. Res. No. 09 dtd. Feb. 2, 2015 31-Dec-17 Jan. 11, 2018 11-Jan-18 16-Aug-21

Bd. Res. No. 188


0750 LAGRIMAS N. ONG Bd. Res. No. 177 dtd. Oct. 22, 2012 31-Dec-15 dtd. Oct. 14, 2015 1-Jan-16 31-Dec-18

Bd. Res. No. 25


0751 MADELON BAYLON LEE Bd. Res. No. 52 dtd. Feb. 11, 2013 31-Dec-15 dtd. Feb.No.
Bd. Res. 9, 2016
205 9-Feb-16 31-Dec-18
dtd. November 2,
0752 MINDA U. CHUA Bd. Res. No. 157 dtd. Oct. 22, 2012 31-Dec-15 2015 1-Jan-16 31-Dec-18
Bd. Res. No. 162
0753 MIRASOL R. RAMOS Bd. Res. No. 172 dtd. Oct. 22, 2012 31-Dec-15 dtd. Oct. 13, 2015 1-Jan-16 31-Dec-18

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

Bd. Res. No. 49 dtd. March 28, Bd. Res. No. 08


0755 BELEN REPOMPO GELLEGAN 2012 31-Dec-15 dtd. Feb. 9, 2016 9-Feb-16 31-Dec-18

Page 72
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
IN THE PRACTICE OF PUBLIC ACCOUNTANCY
As of April 30, 2018
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. 04


0756 CONCESA POLICIOS GIMONGALA Bd. Res. No. 229 dtd. Oct. 29, 2013 31-Dec-16 dtd. Jan. 18, 2017 18-Jan-17 31-Dec-19

0757 DELMA C. GENTAPAN Bd. Res. No. 86 dtd. Oct. 5, 2004 31-Dec-06

Bd. Res. No. 207 dtd. November Bd. Res. No. 240
0758 FELIX COLINARES ORIO 12, 2012 31-Dec-15 dtd. Dec. No.
Bd. Res. 4, 2015
76 1-Jan-16 31-Dec-18
dtd. March 10,
0759 FRIVALDO FRIAS OROCEO Bd. Res. No. 323 dtd. Dec. 27, 2013 31-Dec-16 2017
Bd. Res. No. 164 10-Mar-17 21-Aug-20
dtd. Sept. 17,
0760 FLORENTINO PEDROLA ROLDAN Bd. Res. No. 173 dtd. Oct. 22, 2012 31-Dec-15 2015 1-Jan-16 31-Dec-18
Bd. Res. No. 49
0761 GIRARD PAMPLONA ALAG Bd. Res. No. 07 dtd. Jan. 29, 2007 31-Dec-09 dtd. Mar. 23, 2010 23-Mar-10 31-Dec-12

0762 JANET A. BANDONG Bd. Res. No. 86 dtd. Oct. 5, 2004 31-Dec-06

0763 JULIETO C. MEJOS Bd. Res. No. 86 dtd. Oct. 5, 2004 31-Dec-06
Bd. Res. No. 289
Bd. Res. No. 167 dtd. Sept. 27, dtd. Sept. 28,
0764 MANSUETA LINAAC PACANA 2013 31-Dec-16 2016 28-Sep-16 31-Dec-18
Bd. Res. No. 131 dtd. Sept. 25, Bd. Res. No. 94
0765 MARIA FIRMA C. BIÑAN-CARTAGENA 2012 31-Dec-15 dtd. April 12, 2016 12-Apr-16 31-Dec-18

Partner of Machica, Tan


Bd. Res. No. 155 Cruz (Approved Oct. 26,
0766 MICHAEL A. MACHICA Bd. Res. No. 86 dtd. Oct. 5, 2004 31-Dec-06 dtd. Oct. 8, 2007 8-Oct-07 31-Dec-09 2009 Acc. No. 4643)
Bd. Res. No. 41
0767 PEDRO RIVAS MANAYON, JR. Bd. Res. No. 230 dtd. Oct. 29, 2013 31-Dec-16 dtd. Feb. 9, 2017 9-Feb-17 18-Dec-20

Page 73
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
IN THE PRACTICE OF PUBLIC ACCOUNTANCY
As of April 30, 2018
PREVIOUS ACCREDITATION APPROVAL
REG. NAME OF FIRM / BR. NO. EXPIRY REFERENCE VALIDITY REMARKS
NO. PARTNERSHIPS DATE DATE (BR NO. / DATE) From To

0768 REUBEN A. MANONGDO Bd. Res. No. 86 dtd. Oct. 5, 2004 31-Dec-06
Bd. Res. No. 139 dtd. Sept. 27, Bd. Res. No. 115
0769 RICARDO ANTONIO VIDAMO 2007 31-Dec-09 dtd. Sept. 6, 2010 6-Sep-10 31-Dec-12

0770 VIRGILIO M. BATUIGAS Bd. Res. No. 86 dtd. Oct. 5, 2004 31-Dec-06
Bd. Res. No. 177
0771 ZOSIMO JESSE H. CEBEDO Bd. Res. No. 86 dtd. Oct. 5, 2004 31-Dec-06 dtd. Nov. 6, 2007 6-Nov-07 31-Dec-09

0772 EULALIO J. MINERVA & CO. Bd. Res. No. 86 dtd. Oct. 5, 2004 31-Dec-06

Bd. Res. No. 12


0773 E. R. SARCAUGA & CO. Bd. Res. No. 290 dtd. Dec. 23, 2013 31-Dec-16 dtd. Jan. 18, 2017 18-Jan-17 31-Dec-19

0774 ALLAN S. CUBERO Bd. Res. No. 110 dtd. Oct. 21, 2004 31-Dec-06 Connected to Cleopatra
Bd. Res. No. 142 A. Du & Co. Feb. 20,
0775 CLEOPATRA A. DU Bd. Res. No. 45 dtd. Jan. 28, 2008 31-Dec-10 dtd. Dec. 2, 2010 1-Jan-11 31-Dec-13 2012
Bd. Res. No. 213
0776 EDMUNDO GOMEZ AÑONUEVO Bd. Res. No. 200 dtd. Oct. 29, 2013 31-Dec-16 dtd. April 20, 2017 20-Apr-17 16-Nov-20
Bd. Res. No. 69
0777 EMERLITA P. PALANG Bd. Res. No. 110 dtd. Oct. 21, 2004 31-Dec-06 dtd. JuneNo.
Bd. Res. 5, 2012
132 5-Jun-12 31-Dec-14
Bd. Res. No. 93 dtd. August 13, dtd. August 11,
0778 ERLINDA MEDRANO SANTIAGO-HIPOLITO 2012 31-Dec-15 2015 1-Jan-16 31-Dec-18
Bd. Res. No. 04
Bd. Res. No. 156 dtd. Sept. 27, dtd. January 18,
0779 FRANCISCA CULLADO GODINEZ 2013 31-Dec-16 2018 10-Apr-17 3-Dec-20
Bd. Res. No. 171
dtd. Sept. 21,
0780 GERARDO DE JESUS OROSCO Bd. Res. No. 179 dtd. Oct. 22, 2012 31-Dec-15 2015 1-Jan-16 31-Dec-18

Page 74
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
IN THE PRACTICE OF PUBLIC ACCOUNTANCY
As of April 30, 2018
PREVIOUS ACCREDITATION APPROVAL
REG. NAME OF FIRM / BR. NO. EXPIRY REFERENCE VALIDITY REMARKS
NO. PARTNERSHIPS DATE DATE (BR NO. / DATE) From To

0781 JOSE R. LUMANG, JR. Bd. Res. No. 110 dtd. Oct. 21, 2004 31-Dec-06
Bd. Res. No. 127
Bd. Res. No. 239 dtd. December dtd. March 17,
0782 LUCIANO GELVERO CAMEROS 28, 2012 31-Dec-15 2017
Bd. Res. No. 21 17-Mar-17 26-Oct-20
Bd. Res. No. 136 dtd. Sept. 25, dtd. February 9,
0783 MA. TERESA GERALDE-GALES 2012 31-Dec-15 2016 9-Feb-16 31-Dec-18
Bd. Res. No. 64
0784 MARY ANN CORPUZ ANDRES-ELORDE Bd. Res. No. 69 dtd. March 6, 2013 31-Dec-15 dtd. Feb. No.
Bd. Res. 19, 2016
128 19-Feb-16 31-Dec-18
dtd. August 28,
0785 MARY JEAN ASION BEBANCO Bd. Res. No. 153 dtd. Dec. 21, 2010 31-Dec-13 2013 1-Jan-14 31-Dec-16
Cancelled - Senior
Partner of M. M.
Panganiban & Co.
(Acc. No. 3942)
Approved per BR No.
0786 MOISES M. PANGANIBAN Bd. Res. No. 110 dtd. Oct. 21, 2004 31-Dec-06 Bd. Res. No. 204 77 dtd. April 10, 2008
dtd. August 12,
0787 MYRA DUEÑAS FLORES Bd. Res. No. 259 dtd. Dec. 9, 2013 31-Dec-16 2016 1-Jan-17 31-Dec-19

0788 MYRNA T. TAMBIS Bd. Res. No. 110 dtd. Oct. 21, 2004 31-Dec-06

0789 ROBERTO B. PAQUEO Bd. Res. No. 110 dtd. Oct. 21, 2004 31-Dec-06
Bd. Res. No. 222
dtd. December
0790 ROMEO TOMAZAR SY Bd. Res. No. 111 dtd. Oct. 26, 2009 31-Dec-12 28, 2012 1-Jan-13 31-Dec-15
Bd. Res. No. 09
0791 RUFINA P. OFRIN Bd. Res. No. 205 dtd. Oct. 29, 2013 31-Dec-15 dtd. Feb. 9, 2016 09-Feb-16 31-Dec-18

Page 75
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
IN THE PRACTICE OF PUBLIC ACCOUNTANCY
As of April 30, 2018
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. dtd.
0792 VIRGINIA BARENG PACRIS Bd. Res. No. 77 dtd. July 8, 2015 31-Dec-17 Feb. 8, 2018 8-Feb-18 20-Jun-21
Bd. Res. No. 91
0793 DUMARAOS, LIMBO AND ASSOCIATES Bd. Res. No. 180 dtd. Oct 22, 2012 31-Dec-15 dtd. April 1, 2016 1-Apr-16 31-Dec-18
Bd. Res. No. 142
Bd. Res. No. 231 dtd. December dtd. August 14,
0794 BONDOC, WONG & CO. 28, 2012 31-Dec-15 2015 1-Jan-16 31-Dec-18

MANAIG, MANAIG & CO. Bd. Res. No. 39


0795 ( Formerly :MANAIG, MEDILLA & CO.) Bd. Res. No. 238 dtd. Oct. 29, 2013 31-Dec-16 dtd. Feb. No.
Bd. Res. 9, 2017
140 9-Feb-17 9-Dec-20
dtd. March 28,
0796 ARLENE S. NILO Bd. Res. No. 282 dtd. Dec. 23, 2013 31-Dec-16 2017 28-Mar-17 16-Sep-20

Bd. Res. No. 62


0797 ELIZABETH C. NITO Bd. Res. No. 111 dtd. Oct. 21, 2004 31-Dec-06 dtd. April 26, 2011 4/26/2011 31-Dec-13
Bd. Res. No. 72
0798 IGNACIO VILLALON ABAD Bd. Res. No. 94 dtd. Sept. 11, 2007 31-Dec-09 dtd. Mar. No.
Bd. Res. 26, 2010
144 26-Mar-10 31-Dec-12
Bd. Res. No. 205 dtd. November dtd. August 17,
0799 JANELYN IBARRA BILTZ 12, 2012 31-Dec-15 2015 1-Jan-17 31-Dec-18

0800 LORETA M. PAGALILAWAN Bd. Res. No. 111 dtd. Oct. 21, 2004 31-Dec-06

Bd. Res. No. 130


Bd. Res. No. 115 dtd. Sept. 19, dtd. August 11,
0801 NORMA E. GONZAGA 2012 31-Dec-15 2015 1-Jan-16 31-Dec-18
Bd. Res. No. 103
dtd. Sept. 14,
0802 PERFECTO V. IGAYA Bd. Res. No. 111 dtd. Oct. 21, 2004 31-Dec-06 2007 14-Sep-07 31-Dec-09

Page 76
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
IN THE PRACTICE OF PUBLIC ACCOUNTANCY
As of April 30, 2018
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. 214 dtd. November Bd. Res. No. 190
0803 ROSARIO VILLANUEVA BERNARDINO 21, 2012 31-Dec-15 dtd. Oct. 14,
Bd. Res. No. 2015
80 1-Jan-16 31-Dec-18
dtd. March 10,
0804 CARIDAD SONGCUAN ESPINA Bd. Res. No. 212 dtd. Oct. 29, 2013 31-Dec-16 2017 10-Mar-17 5-Feb-20

0805 ELIAS E. ANTONIO Bd. Res. No. 112 dtd. Oct. 21, 2004 31-Dec-06
Bd. Res. No. 155
dtd. August 24,
0806 HECTOR FLORES LINGGATONG Bd. Res. No. 14 dtd. Jan. 8, 2013 31-Dec-15 2015 1-Jan-16 31-Dec-18
Bd. Res. No. 23
0807 MAURICIO P. NOLLEDO Bd. Res. No. 112 dtd. Oct. 21, 2004 31-Dec-06 dtd. Jan. 31, 2007 31-Jan-07 31-Dec-09
Bd. Res. No. 94
0808 RAUL E. GOLONG Bd. Res. No. 145 dtd. July 18, 2008 31-Dec-10 dtd. June 8, 2010 1-Jan-11 31-Dec-13

Bd. Res. No. 113


0809 SALVADOR C. MUYUELA Bd. Res. No. 108 dtd. Oct. 26, 2009 31-Dec-11 dtd. Nov 16, 2011 1-Jan-12 31-Dec-14

SABINO R. DAPAT & CO. Bd. Res. No. 12


0810 (Formerly: SRD & CO.) Bd. Res. No. 329 dtd. Dec. 27, 2013 31-Dec-16 dtd. Jan. 18, 2017 18-Jan-17 31-Dec-19
Bd. Res. No. dtd.
0811 ALVIN CUSTODIO MENDOZA Bd. Res. No. 277 dtd. Dec. 18, 2013 31-Dec-16 May 12, 2017 12-May-17 13-May-20

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

0813 CARLOS M. MASA Bd. Res. No. 114 dtd. Oct. 25, 2004 31-Dec-06

Page 77
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
IN THE PRACTICE OF PUBLIC ACCOUNTANCY
As of April 30, 2018
PREVIOUS ACCREDITATION APPROVAL
REG. NAME OF FIRM / BR. NO. EXPIRY REFERENCE VALIDITY REMARKS
NO. PARTNERSHIPS DATE DATE (BR NO. / DATE) From To

0814 DIONISIO G. MAGPANTAY Bd. Res. No. 114 dtd. Oct. 25, 2004 31-Dec-06

0815 FLORENCIO B. VERGARA Bd. Res. No. 114 dtd. Oct. 25, 2004 31-Dec-06

DATILES CASEDO AND ASSOCIATES Bd. Res. No. 235


0816 (Formerly: FRANKLIN R. CASEDO) Bd. Res. No. 185 dtd. Oct. 22, 2012 31-Dec-15 dtd. Dec. 4, 2015 1-Jan-16 31-Dec-18

0817 LORETA B. TEJADA Bd. Res. No. 114 dtd. Oct. 25, 2004 31-Dec-06
Bd. Res. No. 190
0818 LOURDES BROTARLO-SAPALO Bd. Res. No. 27 dtd. Feb. 12, 2010 31-Dec-12 dtd. Oct. 24, 2012 1-Jan-13 31-Dec-15

0819 RICHEL M. DIGUENO-MENDOZA Bd. Res. No. 114 dtd. Oct. 25, 2004 31-Dec-06

0820 SAMUEL C. GAYETA Bd. Res. No. 114 dtd. Oct. 25, 2004 31-Dec-06

0821 JAVIER CAYANAN LOMOYA Bd. Res. No. 114 dtd. Oct. 25, 2004 31-Dec-06
Cancelled - New
Partner of Ocampo,
Mendoza, Leong, Lim &
Co. (Acc. No. 0737).
Approved per BR No.
0822 ANITO C.W. LEONG Bd. Res. No. 15 dtd. Jan. 29, 2007 4-Apr-08 4-Apr-08 72 dtd. April 4, 2008
Bd. Res. No. 59
0823 AUDREYLITO G. CANLAPAN Bd. Res. No. 115 dtd. Oct. 25, 2004 31-Dec-06 dtd. Sept 8, 2006 1-Jan-07 31-Dec-09

Page 78
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
IN THE PRACTICE OF PUBLIC ACCOUNTANCY
As of April 30, 2018
PREVIOUS ACCREDITATION APPROVAL
REG. NAME OF FIRM / BR. NO. EXPIRY REFERENCE VALIDITY REMARKS
NO. PARTNERSHIPS DATE DATE (BR NO. / DATE) From To

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

Bd. Res. No. 96


0825 CARMELINA KINONTAO VOSOTROS Bd. Res. No. 191 dtd. Oct. 24, 2012 31-Dec-15 dtd. Apr. 12, 2016 12-Apr-16 31-Dec-18

Bd. Res. No. 48


0826 DOMINADOR FELICITAS PIZARRO Bd. Res. No. 157 dtd. Oct. 22, 2012 31-Dec-15 dtd. Feb. No.
Bd. Res. 17, 2016
273 17-Feb-16 31-Dec-18
Bd. Res. No. 237 dtd. December dtd. December
0827 ATILANO DIAZ ALABATA 28, 2012 31-Dec-15 28, 2015 1-Jan-16 31-Dec-18

Bd. Res. No. 344


0828 FELINITA - I REVILLEZA BARROGA Bd. Res. No. 62 dtd. Mar. 26, 2010 31-Dec-12 dtd. Dec. 27, 2013 27-Dec-13 31-Dec-15
Bd. Res. No. dtd.
0829 MERCEDES M. ALFUERTE Bd. Res. No. 257 dtd. Dec. 9, 2013 31-Dec-16 May 12, 2017 12-May-17 7-Apr-20
Bd. Res. No. 47 dtd. March 12, Bd. Res. No. __
0830 ROBERTO TIBAY OLETA 2015 31-Dec-17 dtd. April No.
Bd. Res. 10, 2017
04 10-Apr-17 23-Mar-20
Bd. Res. No. 161 dtd. Sept. 27, dtd. January 18,
0831 CABALLERO-LACSA & CO. 2013 31-Dec-16 2018
Bd. Res. No. 84 10-Apr-17 10-Nov-20
dtd. March 10,
0832 MADARANG & COMPANY Bd. Res. No. 236 dtd. Oct. 29, 2013 31-Dec-16 2017 10-Mar-17 17-Jan-20

Bd. Res. No. 04


A.E. JIMENEZ & COMPANY dtd. January 18,
0833 ( Formerly: SENTURIAS, JIMENEZ & COMPANY) Bd. Res. No. 243 dtd. Oct. 29, 2013 31-Dec-16 2018 10-Apr-17 11-Nov-20

0834 ELADIO S. PASAMBA Bd. Res. No. 129 dtd. Nov. 10, 2004 31-Dec-06

Page 79
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
IN THE PRACTICE OF PUBLIC ACCOUNTANCY
As of April 30, 2018
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. 76
0835 FELICIANO D. ROQUE, JR. Bd. Res. No. 129 dtd. Nov. 10, 2004 31-Dec-06 dtd. April 10, 2008 10-Apr-08 31-Dec-10
Bd. Res. No. 05
0836 GLODELYN D. ANDRES Bd. Res. No. 129 dtd. Nov. 10, 2004 31-Dec-06 dtd. Jan. 9, 2008 9-Jan-08 31-Dec-10
Bd. Res. No. 355
dtd. November 3,
0837 LAYLA RAZ NG Bd. Res. No. 219 dtd. Oct. 29, 2013 31-Dec-16 2016 1-Jan-17 31-Dec-19
Bd. Res. No. 133
0838 MERLINE ZEPEDA CASTONES Bd. Res. No. 03 dtd. Jan. 9, 2008 31-Dec-10 dtd. JuneNo.
Bd. Res. 7, 2016
05 7-Jun-16 31-Dec-18
Bd. Res. No. 143 dtd. August 17, dtd. February 1,
0839 NELSON RENDON NACAR 2015 31-Dec-17 2018 29-Jun-17 15-May-20

0840 REY T. LICAYAN Bd. Res. No. 129 dtd. Nov. 10, 2004 31-Dec-06 Bd. Res. No. 04
dtd. January 18,
0841 ROMULO OLERMO AQUINO Bd. Res. No. 300 dtd. Dec. 27, 2013 31-Dec-16 2018 10-Apr-17 7-May-20

LARENA & CO. Bd. Res. No. dtd.


0842 Formerly: TENORIO, LARENA & CO. Bd. Res. No. 38 dtd. Dec. 19, 2014 31-Dec-17 Jan. 11, 2018 11-Jan-18 23-Jun-21

Bd. Res. No. 95


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

Bd. Res. No. 80


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

Bd. Res. No. 194


0845 LOURDES S. GONZALES Bd. Res. No. 171 dtd. Oct. 22, 2012 31-Dec-15 dtd. Nov. 2, 2015 1-Jan-16 31-Dec-18
Bd. Res. No. dtd.
0846 MELANIE H. LOMOTAN Bd. Res. No. 17 dtd. Feb. 2, 2015 31-Dec-17 Nov. 21, 2017 21-Nov-17 26-Nov-20

Page 80
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
IN THE PRACTICE OF PUBLIC ACCOUNTANCY
As of April 30, 2018
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. 228
0847 ROLANDO SAPUAY DOMINGO Bd. Res. No. 100 dtd. Oct. 19, 2011 31-Dec-13 dtd. Oct. 29, 2013 1-Jan-14 31-Dec-16 CANCELLED
Bd. Res. No. 82 dtd. August 13, Bd. Res. No. 121
0848 VICTORIA P. GATMAITAN 2012 31-Dec-15 dtd. July 24, 2015 1-Jan-16 31-Dec-18
Bd. Res. No. 133 dtd. Dec. 14,
0849 ANTONIO B. JIMENEZ 2004 31-Dec-06

Bd. Res. No. 237


0850 CONCEPCION AGAMATA-VILLON Bd. Res. No. 338 dtd. Dec. 27, 2013 31-Dec-16 dtd. April No.
Bd. Res. 25, 2017
356 25-Apr-17 23-Jun-20
dtd. November 3,
0851 LETICIA LIM YU Bd. Res. No. 189 dtd. Oct. 29, 2013 31-Dec-16 2016 1-Jan-17 31-Dec-19
Bd. Res. No. dtd.
0852 LILY R. YANG Bd. Res. No. 195 dtd. Oct. 31, 2013 31-Dec-16 May 12, 2017 12-May-17 16-Sep-20
Bd. Res. No. 130
0853 MA. LOURDES R. QUIBIN Bd. Res. No. 42 dtd. Jan. 28, 2008 31-Dec-10 dtd. Nov. 12, 2010 1-Jan-11 31-Dec-13
Bd. Res. No. 223
0854 MANOLO CACANINDIN BALANGUE Bd. Res. No. 196 dtd. Oct. 24, 2012 31-Dec-15 dtd. Dec. 1, 2015 1-Jan-16 31-Dec-18

Bd. Res. No. 213


0855 RAMON MONEDERA VELUZ Bd. Res. No. 75 dtd. Oct. 7, 2011 31-Dec-13 dtd. Oct. 29, 2013 1-Jan-14 31-Dec-16

Bd. Res. No. 133 dtd. Dec. 14, Bd. Res. No. 45
0856 DUMALAGAN SECHICO AND ASSOCIATES 2004 31-Dec-06 dtd. Jan. 28, 2008 28-Jan-08 31-Dec-10

Bd. Res. No. 68


0857 ANDRES M. GUERRA Bd. Res. No. 62 dtd. April 2, 2008 31-Dec-10 dtd. April 26, 2011 26-Apr-11 31-Dec-13

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


0858 ARIEL C. LAMPARAS 2004 31-Dec-06

Page 81
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
IN THE PRACTICE OF PUBLIC ACCOUNTANCY
As of April 30, 2018
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. 134 dtd. Dec. 14,
0859 AURORA L. JUMAQUIO 2004 31-Dec-06
Bd. Res. No. 134 dtd. Dec. 14, Bd. Res. No. 114
0860 BARTOLOME MISA. HERNANDEZ, III 2004 31-Dec-06 dtd. May 21, 2008 21-May-08 31-Dec-10
Bd. Res. No.222 dtd. December Bd. Res. No.47
0861 CRISELDA KALAW DE LUNA 28, 2012 31-Dec-15 dtd. Feb. 17, 2016 17-Feb-16 31-Dec-18
Bd. Res. No. 84
0862 EDDIE V. TAN Bd. Res. No. 84 dtd. April 15, 2008 31-Dec-10 dtd. Oct. 11,
Bd. Res. No. 2011
289 11-Oct-11 31-Dec-13
Bd. Res. No. 123 dtd. August 28, dtd. September
0863 EDNA CASTAÑEDA LACANILAO 2013 31-Dec-16 28, 2016 1-Jan-17 31-Dec-19

Bd. Res. No. 134 dtd. Dec. 14, Bd. Res. No. 54
0864 FERNANDO OTILANO VIESCA, JR. 2004 31-Dec-06 dtd. Feb. 11, 2013 11-Feb-13 31-Dec-15
Bd. Res. No. 135
dtd. August 11,
0865 FRANCISCA FERRER TIRAO Bd. Res. No. 177 dtd. Oct. 22, 2012 31-Dec-15 2015 1-Jan-16 31-Dec-18

Bd. Res. No. 134 dtd. Dec. 14, Bd. Res. No. 190
0866 ILDEFONSO A. CHANGCO 2004 31-Dec-06 dtd. Nov. No.
Bd. Res. 8, 2007
43 8-Nov-07 31-Dec-09
dtd. March 28,
0867 IRENE S. PREYRA Bd. Res. No. 46 dtd. Jan. 28, 2008 31-Dec-10 2011
Bd. Res. No.171 28-Mar-11 31-Dec-13
dtd. Sept. 21,
0868 JOEL BROÑOLA SABADO Bd. Res. No.115 dtd. Sept. 19, 2012 31-Dec-15 2015 1-Jan-16 31-Dec-18
Bd. Res. No. 134 dtd. Dec. 14,
0869 JUAN A. PROLLES, JR. 2004 31-Dec-06
Bd. Res. No. 134 dtd. Dec. 14,
0870 MA. DONNA C. ANDREUS 2004 31-Dec-06

Page 82
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
IN THE PRACTICE OF PUBLIC ACCOUNTANCY
As of April 30, 2018
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. 134 dtd. Dec. 14, Bd. Res. No. 134
0871 MARIA TERESA ATIENZA BARRIENTOS 2004 31-Dec-06 dtd. July 18,
Bd. Res. No.2008
144 18-Jul-08 31-Dec-10
Bd. Res. No. 136 dtd. Sept. 25, dtd. August 17,
0872 MARIÑO DURO SAGUN 2012 31-Dec-15 2015
Bd. Res. No. 262 1-Jan-16 31-Dec-18
dtd. Sept. 23,
0873 MARISSA TANDUGON LAMOSTE Bd. Res. No. 205 dtd. Oct. 29, 2013 31-Dec-16 2016 1-Jan-17 31-Dec-19
Bd. Res. No. 134 dtd. Dec. 14,
0874 MELODY F. CONCEPCION 2004 31-Dec-06
Bd. Res. No. 14
0875 MERCEDES P. DIAZ Bd. Res. No. 86 dtd. Nov. 10, 2006 31-Dec-09 dtd. Jan. 27, 2010 27-Jan-10 31-Dec-12
Cancelled effective
Sept. 21, 2005 in favor
Bd. Res. No. 134 dtd. Dec. 14, of A. T. Abella & Co.
0876 NORWENA B. AMIT 2004 31-Dec-06 (BOA Acc. No. 1687)
Bd. Res. No. 134 dtd. Dec. 14,
0877 REYNALDO G. SAN ANDRES 2004 31-Dec-06
Bd. Res. No. 134 dtd. Dec. 14, Bd. Res. No. 27
0878 ROGELIO C. FONTANOZA 2004 31-Dec-06 dtd. Feb. 12, 2010 12-Feb-10 31-Dec-12
Bd. Res. No. 63
0879 TITA MANTILLA AMPO Bd. Res. No. 31 dtd. Jan. 23, 2013 31-Dec-15 dtd. Feb. 19, 2016 19-Feb-16 31-Dec-18
Bd. Res. No. 05
dtd. August 13,
0880 F. LEAÑO & COMPANY Bd. Res. No. 121 dtd. Sept. 6, 2010 31-Dec-12 2014 13-Aug-14 31-Dec-16
Bd. Res. No. 213 dtd. November Bd. Res. No. 45
0881 NAPILI, BONACUA AND ASSOCIATES 14, 2012 31-Dec-15 dtd. Feb. 11, 2016 11-Feb-16 31-Dec-18

Page 83
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
IN THE PRACTICE OF PUBLIC ACCOUNTANCY
As of April 30, 2018
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. 86 dtd. August 13, Bd. Res. No. 43


0882 NEPOMUCENO, SUNER AND ASSOCIATES 2012 31-Dec-15 dtd. Feb. 11, 2016 11-Feb-16 31-Dec-18
Bd. Res. No. 134 dtd. Dec. 14,
0883 PANGANIBAN, SANIANO & CO. 2004 31-Dec-06
Bd. Res. No. 214 dtd. Oct. 29, Bd. Res. No. 106
0884 BELLA E. MORALES 2013 31-Dec-15 dtd. July 14, 2015 01-Jan-16 31-Dec-18

0885 MAYBELLE D. TANA Bd. Res. No. 01 dtd. Jan. 4, 2005 31-Dec-07
Bd. Res. No. dtd.
0886 REBECCA ARBIS ANGELES Bd. Res. No. 53 dtd. Dec. 29, 2014 31-Dec-17 Oct. 20, 2017 20-Oct-171-May-20 Additional Partner:
EDYNEIL NICOLAS
Bd. Res. No. 32 CABAÑERO Bd. Res.
0887 TARDECILLA VERDOLAGA & CO. Bd. Res. No. 123 dtd. Dec 26, 2011 31-Dec-14 dtd. Feb. 18, 2015 18-Feb-15 31-Dec-17 31 dated Feb. 18, 2015
Bd. Res. No. 33
0888 DOLORES D. MAMUAD Bd. Res. No. 02 dtd. Jan. 4, 2005 31-Dec-07 dtd. Jan. 28, 2008 28-Jan-08 31-Dec-10
Bd. Res. No. dtd.
0889 EDITA HERNANDEZ SINGSON Bd. Res. No. 316 dtd. Dec. 27, 2013 31-Dec-16 May 12, 2017 12-May-17 21-Feb-20
Bd. Res. No. dtd.
0890 ELENA H. VALLESTEROS Bd. Res. No. 149 dtd. Sept. 9, 2013 31-Dec-16 Nov. 27, 2017 27-Nov-17 30-Jul-20
Bd. Res. No. 432
0891 EMMANUEL CARO SANTIAGO Bd. Res. No. 153 dtd. Sept. 9, 2013 31-Dec-16 dtd. Dec. 14, 2016 1-Jan-17 31-Dec-19

Bd. Res. No. 79


0892 EMELITA CHARITY MAE ARBAN-ESCOBAR Bd. Res. No. 101 dtd. May 12, 2008 31-Dec-10 dtd. Oct. 7, 2011 7-Oct-11 31-Dec-13

0893 GILBERT D. CATALAN Bd. Res. No. 02 dtd. Jan. 4, 2005 31-Dec-07

Page 84
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
IN THE PRACTICE OF PUBLIC ACCOUNTANCY
As of April 30, 2018
PREVIOUS ACCREDITATION APPROVAL
REG. NAME OF FIRM / BR. NO. EXPIRY REFERENCE VALIDITY REMARKS
NO. PARTNERSHIPS DATE DATE (BR NO. / DATE) From To

0894 JOHNSTON F. PO Bd. Res. No. 02 dtd. Jan. 4, 2005 31-Dec-07

Bd. Res. No. 60


0895 JULIETO FABON FABRERO Bd. Res. No. 53 dtd. Mar. 7, 2008 31-Dec-10 dtd. April 26, 2011 26-Apr-11 31-Dec-13

Bd. Res. No. 162 dtd. Sept. 27, Bd. Res. No. 94
0896 LALAINE INTAL ANGELES 2013 31-Dec-16 dtd. April 12, 2016 1-Jan-17 31-Dec-19
Bd. Res. No. 23
0897 LICIO J. SALAS Bd. Res. No. 103 dtd. May 12, 2008 31-Dec-10 dtd. 25-Feb-11 31-Dec-13

0898 MARIA VANESSA T. RESPLANDOR Bd. Res. No. 02 dtd. Jan. 4, 2005 31-Dec-07

Bd. Res. No. 143


dtd. March 28,
0899 MARY ANN GARCIA ALON Bd. Res. No. 274 dtd. Dec. 18, 2013 31-Dec-16 2017 28-Mar-17 16-Mar-20

0900 MARY ANN T. TRINIDAD Bd. Res. No. 02 dtd. Jan. 4, 2005 31-Dec-07

0901 MAXIMINO A. CRUCILLO Bd. Res. No. 02 dtd. Jan. 4, 2005 31-Dec-07 Bd. Res. No. 351
dtd. November 3,
0902 MELITA DE LEON HERMOSILLA Bd. Res. No. 145 dtd. Sept. 9, 2013 31-Dec-16 2016 1-Jan-17 31-Dec-19
Bd. Res. No. 218
0903 RAMON CHUA YAP Bd. Res. No. 195 dtd. Oct. 29, 2013 31-Dec-16 dtd. April 20, 2017 20-Apr-17 2-Dec-20

0904 ROSARIO S. LEGASPI-ABARQUEZ Bd. Res. No. 02 dtd. Jan. 4, 2005 31-Dec-07
Bd. Res. No. 272
0905 RUBEN ESQUIERES ZURBANO Bd. Res. No. 272 dtd. Dec. 18, 2013 31-Dec-16 dtd. April 10, 2017 10-Apr-17 26-Jan-20

Page 85
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
IN THE PRACTICE OF PUBLIC ACCOUNTANCY
As of April 30, 2018
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. 210 dtd. OCT. 29, Bd. Res. No. 06
0906 SHERYL LOU B. MOSTAZA 2013 31-Dec-16 dtd. Jan. 18, 2017 18-Jan-17 31-Dec-19

Bd. Res. No. 55


0907 SONIA NAKAO MEROY Bd. Res. No. 02 dtd. Jan. 4, 2005 31-Dec-07 dtd. April 17, 2009 17-Apr-09 31-Dec-11

0908 WILSON V. LOZADA Bd. Res. No. 02 dtd. Jan. 4, 2005 31-Dec-07 Bd. Res. No. 04
dtd. January 18,
0909 B. F. MEDINA & CO. Bd. Res. No. 234 dtd. Oct. 29, 2013 31-Dec-16 2018
Bd. Res. No. 78 10-Apr-17 19-Aug-20
dtd. March 10,
0910 CORA PIGAO BUSTAMANTE Bd. Res. No. 228 dtd. Oct. 29, 2013 31-Dec-16 2017 10-Mar-17 21-Mar-20

Bd. Res. No. 21 dtd. December 19, Bd. Res. No. dtd.
0911 EFREN MORLEY BRAVO 2014 31-Dec-17 Jan. 11, 2018 11-Jan-18 30-Apr-21
Bd. Res. No.
____ dtd. April
0912 EMMANUEL JASON TAJONERA MENDOZA Bd. Res. No. 33 dtd. Jan. 23, 2013 31-Dec-15 10, 2017 10-Apr-17 17-Mar-20

0913 JOSEPH T. PAGUIRIGAN Bd. Res. No. 03 dtd. Jan. 4, 2005 31-Dec-07
Bd. Res. No. 143
0914 JOSEPHINE PALMOS ESMERALDA Bd. Res. No. 03 dtd. Jan. 4, 2005 31-Dec-07 dtd. Oct. 1, 2007 1-Jan-08 31-Dec-10

Bd. Res. No. 22


0915 LORNA FONTAMILLAS FERRANCO Bd. Res. No. 03 dtd. Jan. 4, 2005 31-Dec-07 dtd. Feb. 2, 2015 02-Feb-15 31-Dec-17

Bd. Res. No. 43


0916 LUCIANA M. GONZALES Bd. Res. No. 212 dtd. Oct. 29, 2013 31-Dec-16 dtd. Feb. 9, 2017 9-Feb-17 7-Jan-20

Page 86
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
IN THE PRACTICE OF PUBLIC ACCOUNTANCY
As of April 30, 2018
PREVIOUS ACCREDITATION APPROVAL
REG. NAME OF FIRM / BR. NO. EXPIRY REFERENCE VALIDITY REMARKS
NO. PARTNERSHIPS DATE DATE (BR NO. / DATE) From To

0917 ROSA M. RONQUILLO Bd. Res. No. 03 dtd. Jan. 4, 2005 31-Dec-07 Bd. Res. No. 238
dtd. Noct. 29,
0918 S. CABRAL, N. MAGNAYE & CO. bd. Res. No. 131 dtd. Nov. 12, 2010 31-Dec-13 2013 1-Jan-14 31-Dec-16

Bd. Res. No. 19


0919 E.L. PUNSALAN AND ASSOCIATES Bd. Res. No. 46 dtd. Jan. 28, 2008 31-Dec-10 dtd. Feb. 25, 2011 25-Feb-11 31-Dec-13

DELA CRUZ, DELA CRUZ AND CO. (Formerly: DC AND Bd. Res. No. 34 dtd. March 18,
0920 CO.) 2005 31-Dec-07
Bd. Res. No. 57
0921 ALEJANDRO LABRADO CABADING Bd. Res. No. 108 dtd. June 4, 2013 31-Dec-16 dtd. Feb. 19, 2016 1-Jan-17 31-Dec-19
Bd. Res. No. dtd.
0922 CRISTINA L. JALAD Bd. Res. No. 08 dtd. Feb. 2, 2015 31-Dec-17 Oct. 20, 2017 20-Oct-17 25-Dec-20
Bd. Res. No. 18
0923 ELVIRA L. LEBRILLA Bd. Res. No. 211 dtd. Oct. 29, 2013 31-Dec-16 dtd. Jan. 18, 2017 18-Jan-17 31-Dec-19

0924 FEDERICO P. BAJAR, JR. Bd. Res. No. 24 dtd. Feb. 16, 2005 31-Dec-07
Bd. Res. No. 05
Bd. Res. No. 34 dtd. December 19, dtd. February 1,
0925 FIDEL FULGUERAS ERIVERA 2014 31-Dec-16 2018 29-Jun-17 6-May-20

Bd. Res. No. 73


0926 JOSE T. PAJARA Bd. Res. No. 174 dtd. Oct. 30, 2008 31-Dec-10 dtd. July 1,
Bd. Res. No.2011
67 1-Jul-11 31-Dec-13
Bd. Res. No. 155 dtd. Sept. 27, dtd. March 8,
0927 MERELITA PIO ALBA 2013 31-Dec-16 2017
Bd. Res. No. 78 8-Mar-17 20-Aug-20
Bd. Res. No. 122 dtd. August 28, dtd. March 28,
0928 MYRNA DUMON SENO 2013 31-Dec-16 2016 1-Jan-17 31-Dec-19

Page 87
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
IN THE PRACTICE OF PUBLIC ACCOUNTANCY
As of April 30, 2018
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. 67
0929 RICARDO Y. MAGAT Bd. Res. No. 26 dtd. Jan. 28, 2008 31-Dec-10 dtd. April 26, 2011 26-Apr-11 31-Dec-13
Bd. Res. No. 67
Bd. Res. No. 155 dtd. Sept. 27, dtd. March 8,
0930 RITA GO TAN 2013 31-Dec-16 2017 8-Mar-17 7-Jun-20

Bd. Res. No. 17


0931 SALVADOR SIODINA SODUSTA, JR. Bd. Res. No. 75 dtd. Oct. 7, 2011 31-Dec-13 dtd. FEB. 2, 2015 2-Feb-15 31-Dec-17
Bd. Res. No. 04
dtd. January 18,
0932 GARCIA, PANGILINAN AND COMPANY Bd. Res. No. 290 dtd. Dec. 23, 2013 31-Dec-16 2018 10-Apr-17 11-Aug-20

Bd. Res. No. 51


dtd. March 28,
0933 PELEJO, PRIELA, ONGKINGCO SITON AND CO. Bd. Res. No. 70 dtd. April 2, 2008 31-Dec-10 2011 28-Mar-11 31-Dec-13
Bd. Res. No. 70
dtd. March 8,
0934 MARAVILLA AND COMPANY Bd. Res. No. 350 dtd. Dec. 27, 2013 31-Dec-16 2017
Bd. Res. No. 8-Mar-17 19-Jan-20
____ dtd. April
0935 AMOR TORREVILLAS PALMA Bd. Res. No. 282 dtd. Dec. 23, 2013 31-Dec-16 10, 2017 10-Apr-17 10-Sep-20
Bd. Res. No. ___
0936 BELEN MALAZARTE MORGA Bd. Res. No. 335 dtd. Dec. 27, 2013 31-Dec-16 dtd. April 10, 2017 10-Apr-17 9-Oct-20

Bd. Res. No. 336


0937 CONCEPCION B. RASALAN Bd. Res. No. 23 dtd. Feb. 25, 2011 31-Dec-13 dtd. Dec. 27, 2013 1-Jan-14 31-Dec-16

Bd. Res. No. 62


0938 CONRADO A. LLORICO, JR. Bd. Res. No. 27 dtd. Feb. 18, 2005 31-Dec-07 dtd. April 2, 2008 2-Apr-08 31-Dec-10

Page 88
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
IN THE PRACTICE OF PUBLIC ACCOUNTANCY
As of April 30, 2018
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. 164 dtd. Sept. 27, Bd. Res. No. 95
0939 GERTRUDES TAN MATA 2013 31-Dec-16 dtd. April 12, 2016 1-Jan-17 31-Dec-19

Bd. Res. No. 09


0940 JOHN C. JOVEN Bd. Res. No. 263 dtd. Dec. 9, 2013 31-Dec-16 dtd. Jan. 18, 2017 18-Jan-17 31-Dec-19
Bd. Res. No. 139
0941 LAMBERTO A. MIGRIÑO Bd. Res. No. 27 dtd. Feb. 18, 2005 31-Dec-07 dtd. July 18,
Bd. Res. No.2008
324 18-Jul-08 31-Dec-10
LEDINELA C. DELA CRUZ ( Bd. Res. No. 1353 dtd. Sept. 25, dtd. October 26,
0942 Formerly: Ledinela S. Capuli) 2012 31-Dec-14 2016 26-Oct-16 31-Dec-18
Bd. Res. No.80
dtd. March 10,
0943 LILIBETH ILAGAN ANDAYA Bd. Res. No.196 dtd. Oct. 29, 2013 31-Dec-16 2017 10-Mar-17 7-Mar-20

Bd. Res. No. dtd.


0944 MA. ANELIA MURCIA DELOS REYES Bd. Res. No. 312 dtd. Dec. 27, 2013 31-Dec-16 May 12, 2017 12-May-17 27-Aug-20

0945 MICHAEL A. ROXAS Bd. Res. No. 27 dtd. Feb. 18, 2005 31-Dec-07
Bd. Res. No. 155
0946 MYRNA M. DE LA CRUZ Bd. Res. No. 27 dtd. Feb. 18, 2005 31-Dec-07 dtd. Sept. 5, 2008 5-Sep-08 31-Dec-10

Bd. Res. No. dtd.


0947 RAFAELITO M. SOLIZA Bd. Res. No. 08 dtd. Feb. 2, 2015 31-Dec-17 Jan. 11, 2018 11-Jan-18 05-Jan-21
Bd. Res. No. 27
0948 RAYMOND P. ROY Bd. Res. No. 27 dtd. Feb. 18, 2005 31-Dec-07 dtd. Jan. 28, 2008 28-Jan-08 31-Dec-10

0949 REBECCA L. PASICARAN Bd. Res. No. 27 dtd. Feb. 18, 2005 31-Dec-07

Page 89
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
IN THE PRACTICE OF PUBLIC ACCOUNTANCY
As of April 30, 2018
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. dtd.
0950 RICHARD FRANCISCO ESTRADA Bd. Res. No. 266 dtd. Dec. 9, 2013 31-Dec-16 August 10, 2017 10-Aug-17 18-Aug-20

0951 SYLVIA G. AGOSILA Bd. Res. No. 27 dtd. Feb. 18, 2005 31-Dec-07 Bd. Res. No. 205
dtd. August 12,
0952 VIOLETA AVENDAÑO BARREDO Bd. Res. No. 151 dtd. Sept. 9, 2013 31-Dec-16 2016 1-Jan-17 31-Dec-19
Bd. Res. No. 04 dtd. August 13, Bd. Res. No. 11
0953 LIBERATO T. REYES & ASSOCIATES 2014 31-Dec-16 dtd. Jan. 18, 2017 18-Jan-17 31-Dec-19

0954 CONRADO T. ABUEL Bd. Res. No. 28 dtd. Feb. 18, 2005 31-Dec-07
Bd. Res. No. 68
0955 CRISTINA F. SAMSON - ROSARIO Bd. Res. No. 28 dtd. Feb. 18, 2005 31-Dec-07 dtd. April No.
Bd. Res. 2, 2008
05 2-Apr-08 31-Dec-10
dtd. February 1,
0956 GERTRUDES SUBALDO VILLERAN Bd. Res. No. 213 dtd. Oct. 29, 2013 31-Dec-16 2018 29-Jun-17 5-Oct-20

0957 LILY D. ARIAS Bd. Res. No. 28 dtd. Feb. 18, 2005 31-Dec-07
Bd. Res. No. 316 dtd. Dec. 27, Bd. Res. No. 04
0958 LUIS VIRTUCIO BERMUDEZ 2013 31-Dec-16 dtd. Jan. 18, 2017 18-Jan-17 31-Dec-19
Bd. Res. No. ___
0959 MA. PAZ DANTES INGAL Bd. Res. No. 319 dtd. Dec. 27, 2013 31-Dec-16 dtd. April 10, 2017 10-Apr-17 24-Jan-20

Bd. Res. No. dtd.


0960 MELBA FERNANDEZ RAZO Bd. Res. No. 35 dtd. Dec. 19, 2014 31-Dec-16 Sept. 18, 2017 18-Sep-17 6-Mar-20

Bd. Res. No. 49


0961 POLICARPIO C. TOLENTINO Bd. Res. No. 28 dtd. Feb. 18, 2005 31-Dec-07 dtd. Jan. 28, 2008 28-Jan-08 31-Dec-10
Bd. Res. No. 133
0962 REVISINCIA M. BRIONES Bd. Res. No. 28 dtd. Feb. 18, 2005 31-Dec-07 dtd. July 18, 2008 18-Jul-08 31-Dec-10

Page 90
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
IN THE PRACTICE OF PUBLIC ACCOUNTANCY
As of April 30, 2018
PREVIOUS ACCREDITATION APPROVAL
REG. NAME OF FIRM / BR. NO. EXPIRY REFERENCE VALIDITY REMARKS
NO. PARTNERSHIPS DATE DATE (BR NO. / DATE) From To

0963 ROMEO L. MARATA Bd. Res. No. 28 dtd. Feb. 18, 2005 31-Dec-07 Bd. Res. No. 68
dtd. March 8,
0964 LAYUG, REAÑO AND ASSOCIATES Bd. Res. No. 238 dtd. Oct. 29, 2013 31-Dec-16 2017 8-Mar-17 11-Oct-20

Bd. Res. No. 49


0965 MACALAGAY CIRIACO & CO. Bd. Res. No. 28 dtd. Feb. 18, 2005 31-Dec-07 dtd. Jan. 28, 2008 28-Jan-08 31-Dec-10

Bd. Res. No. dtd.


0966 MENDOZA QUERIDO & CO. Bd. Res. No. 104 dtd. July 14, 2015 31-Dec-17 Oct. 20, 2017 20-Oct-17 7-Sep-20

Bd. Res. No. 07


0967 ANSELMO B. ENDRACA Bd. Res. No. 27 dtd. Jan. 28, 2008 31-Dec-10 dtd. Feb. 8, 2011 8-Feb-11 31-Dec-13

Bd. Res. No. dtd.


0968 ANGELES SUGUITAN ARAGON Bd. Res. No. 267 dtd. Dec. 9, 2013 31-Dec-16 May 12, 2017 12-May-17 7-Dec-20

Bd. Res. No. 18


0969 ARTURO LOPEZ SAYSON Bd. Res. No. 323 dtd. Dec. 27, 2013 31-Dec-16 dtd. Jan. 18, 2017 18-Jan-17 31-Dec-19

Bd. Res. No. 183


0970 CORAZON C. UY Bd. Res. No. 29 dtd. Feb. 18, 2005 31-Dec-07 dtd. Nov. No.
Bd. Res. 6, 2007
76 1-Jan-08 31-Dec-10
dtd. March 10,
0971 ELMA BUCAO VILLAMIL Bd. Res. No. 208 dtd. Oct. 29, 2013 31-Dec-16 2017
Bd. Res. No. 143 10-Mar-17 24-Feb-20
Bd. Res. No. 169 dtd. Sept. 27, dtd. March 28,
0972 ELENA CHING DEL MUNDO 2013 31-Dec-16 2017 28-Mar-17 14-Nov-20
Bd. Res. No. 22
0973 ELPIDIO ALABAT JAO Bd. Res. No. 191 dtd. Oct. 24, 2012 31-Dec-14 dtd. Feb. 9, 2016 9-Feb-16 31-Dec-18

Page 91
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
IN THE PRACTICE OF PUBLIC ACCOUNTANCY
As of April 30, 2018
PREVIOUS ACCREDITATION APPROVAL
REG. NAME OF FIRM / BR. NO. EXPIRY REFERENCE VALIDITY REMARKS
NO. PARTNERSHIPS DATE DATE (BR / DATE) From
NO.No.
Bd. Res. To
____ dtd. April
0974 GUILLERMA MANGAPIS GUMERA Bd. Res. No. 363 dtd. Dec. 27, 2013 31-Dec-16 10, 2017 10-Apr-17 25-Jun-20
Bd. Res. No. 25
0975 JESSE REY L. MENESES Bd. Res. No. 10 dtd. Jan. 30, 2009 31-Dec-11 dtd. Feb. 20, 2012 20-Feb-12 31-Dec-15
Bd. Res. No. 10
0976 LEOPOLDO CABUG BECOY Bd. Res. No. 192 dtd. Oct. 29, 2013 31-Dec-16 dtd. Jan. No.
Bd. Res. 18, 2017
69 18-Jan-17 31-Dec-19
dtd. April 26,
0977 LOURDES PISCOSO PILLE Bd. Res. No. 29 dtd. Feb. 18, 2005 31-Dec-07 2011 26-Apr-11 31-Dec-13
Bd. Res. No. 76
dtd. March 10,
0978 LELANI MARTINEZ SANCHEZ Bd. Res. No. 149 dtd. Sept. 9, 2013 31-Dec-16 2017 10-Mar-17 11-Jun-20
Bd. Res. No. 02
0979 MARLENE N. DAYAON Bd. Res. No. 29 dtd. Feb. 18, 2005 31-Dec-07 dtd. Jan. 9, 2008 9-Jan-08 31-Dec-10
Bd. Res. No. 25
0980 NYMPHA G. TORRES Bd. Res. No. 14 dtd. Jan. 30, 2009 31-Dec-11 dtd. Jan. 18, 2017 18-Jan-17 31-Dec-19

0981 PAULINO F. NOTARIO Bd. Res. No. 29 dtd. Feb. 18, 2005 31-Dec-07

0982 PURITA A. FAJILAN Bd. Res. No. 29 dtd. Feb. 18, 2005 31-Dec-07

0983 RAYMUNDO L. LONTOC Bd. Res. No. 29 dtd. Feb. 18, 2005 31-Dec-07

0984 RITCHIEL B. AGBUYA Bd. Res. No. 29 dtd. Feb. 18, 2005 31-Dec-07

Bd. Res. No. 35


dtd. Feb. 29,
0985 ROSARIO M. TRINIDAD Bd. Res. No. 29 dtd. Feb. 18, 2005 31-Dec-07 2012 29-Feb-12 31-Dec-14
Bd. Res. No. 04
0986 ROSARIO Q. VILLARBA Bd. Res. No. 215 dtd. Oct. 29, 2013 31-Dec-16 dtd. Jan. 18, 2017 18-Jan-17 31-Dec-19

Page 92
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
IN THE PRACTICE OF PUBLIC ACCOUNTANCY
As of April 30, 2018
PREVIOUS ACCREDITATION APPROVAL
REG. NAME OF FIRM / BR. NO. EXPIRY REFERENCE VALIDITY REMARKS
NO. PARTNERSHIPS DATE DATE (BR NO.No.
Bd. Res. / DATE)
242 From To
Bd. Res. No.227 dtd. December 28, dtd. December 4,
0987 WILFRIDO CANDELARIA RODRIGUEZ 2012 31-Dec-15 2015 1-Jan-16 31-Dec-18

Bd. Res. No. 444


0988 ANGELITA R. LEGASPI Bd. Res. No. 191 dtd. Oct. 29, 2013 31-Dec-16 dtd. Dec. 14, 2016 1-Jan-17 31-Dec-19
Bd. Res. No. 150
0989 CHARLES PIED BADUYA Bd. Res. No. 145 dtd. Sept. 9, 2013 31-Dec-16 dtd. July 4, 2016 1-Jan-17 31-Dec-19

0990 ERLINDA G. COMINES Bd. Res. No. 30 dtd. Feb. 18, 2005 31-Dec-07

0991 EVANGELINE UBANDO-AQUINO Bd. Res. No. 30 dtd. Feb. 18, 2005 31-Dec-07

Bd. Res. No. dtd.


0992 FERMINIA C. BALDO- BIONSON Bd. Res. No. 08 dtd. Feb. 2, 2015 31-Dec-17 Bd.
March
Res.7,No.
201880 7-Mar-18 11-Oct-21
dtd. March 10,
0993 JULIANA LO SO Bd. Res. No. 334 dtd. Dec. 27, 2013 31-Dec-16 2017 10-Mar-17 27-Sep-20

Bd. Res. No. 80


0994 LERMA T. URSUA BD. Res. No. 132 dtd. July 18, 2008 31-Dec-09 dtd. April 14, 2010 1-Jan-11 31-Dec-13
Bd. Res. No. 368
LETICIA CHU NICANOR (Formerly: Leticia C. Bd. Res. No. 07 dtd. August 13, dtd. November
0995 Chu) 2014 31-Dec-16 17, 2016 1-Jan-17 31-Dec-19

Bd. Res. No. 348


0996 QUIRINO PANTE PERVERA Bd. Res. No. 79 dtd. Oct. 7, 2011 31-Dec-13 dtd. Dec. 27, 2013 1-Jan-14 31-Dec-16
Bd. Res. No. 43
0997 ROSARIO LOPEZ ROXAS Bd. Res. No. 140 dtd. Dec. 2, 2010 31-Dec-13 dtd. Feb. 9, 2017 9-Feb-17 7-Oct-20

Page 93
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
IN THE PRACTICE OF PUBLIC ACCOUNTANCY
As of April 30, 2018
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. 128 dtd. Sept. 20, Bd. Res. No. 92
0998 BENEDICTA F. BARRIENTOS 2007 31-Dec-09 dtd. Aug. 11, 2009 1-Jan-10 31-Dec-12

0999 EMILY I. DIMARANAN Bd. Res. No. 31 dtd. Feb. 22, 2005 31-Dec-07
Bd. Res. No. dtd.
1000 ROBERT CABRERA DIONES Bd. Res. No. 229 dtd. Oct. 29, 2013 31-Dec-16 May 12, 2017 12-May-17 15-Aug-20 Cancelled in favor
under partnership
Bd. Res. No. 08 Quilab & Garsuta dated
1001 FELIX HORDISTA GARSUTA, JR. Bd. Res. No. 117 dtd. Sept. 6, 2010 31-Dec-13 dtd. Feb. 2, 2015 2-Feb-15 31-Dec-17 Cancelled
July 18, 2017
in favor
under partnership
Quilab & Garsuta dated
1002 RITA ZENAIDA F. MIGUEL - GARSUTA Bd. Res. No. 32 dtd. Feb. 22, 2005 31-Dec-07 July 18, 2017

1003 AILENE DELA CRUZ - DURAN Bd. Res. No. 33 dtd. Feb. 22, 2005 31-Dec-07
Bd. Res. No. 154
dtd. Sept. 27,
1004 CONCEPCION A. DAMOLE Bd. Res. No. 149 dtd. Dec. 21, 2010 31-Dec-13 2013 1-Jan-14 31-Dec-16
Bd. Res. No. dtd.
1005 DELIA N. NARISMA Bd. Res. No. 346 dtd. Dec. 27, 2013 31-Dec-16 May 12, 2017 12-May-17 10-Dec-20
Bd. Res. No. 10
1006 DEOGRACIA C. BATINGAL Bd. Res. No. 30 dtd. Feb. 12, 2010 31-Dec-12 dtd. Jan. 8, 2013 8-Jan-13 31-Dec-15
Bd. Res. No. 08 dtd. August 13, Bd. Res. No. dtd.
1007 EUFEMIA C. CEGUERA 2014 31-Dec-16 May 12, 2017 12-May-17 3-Sep-20
Bd. Res. No. 142 dtd. Sept. 25, Bd. Res. No. 224
1008 EUGENIO VALENCIA BALAGAT 2012 31-Dec-15 dtd. Dec. 1, 2015 1-Jan-16 31-Dec-18
Bd. Res. No. 02
1009 EXPEDITA A. SAVARIS Bd. Res. No. 348 dtd. Dec. 27, 2013 31-Dec-16 dtd. Jan. 18, 2017 18-Jan-17 31-Dec-19

Page 94
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
IN THE PRACTICE OF PUBLIC ACCOUNTANCY
As of April 30, 2018
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. 190
1010 FELICIANA F. VILLARIN 2013 31-Dec-16 dtd. July 7, 2016 1-Jan-17 31-Dec-19
Bd. Res. No. 43
1011 GINA M. ONG Bd. Res. No. 29 dtd. Feb. 20, 2012 31-Dec-14 dtd. Dec. 29, 2014 1-Jan-15 31-Dec-17
Bd. Res. No. 190
1012 JENELY A. CORONEL - DIMATATAC Bd. Res. No. 163 dtd. Dec. 21, 2010 31-Dec-13 dtd. Oct. 29, 2013 1-Jan-14 31-Dec-16

1013 JUDITH B. CRUZ Bd. Res. No. 33 dtd. Feb. 22, 2005 31-Dec-07

1014 LILIAN D. SILUBRICO Bd. Res. No. 33 dtd. Feb. 22, 2005 31-Dec-07
Bd. Res. No. 115
1015 LIWAYWAY N. VIDAL Bd. Res. No. 134 dtd. July 18, 2008 31-Dec-10 dtd. Sept. 6, 2010 1-Jan-11 31-Dec-13

Bd. Res. No. dtd.


1016 LOIDA N. SADIANG - ABAY Bd. Res. No. 146 dtd. Sept. 9, 2013 31-Dec-16 May 12, 2017 12-May-17 26-Aug-20
Bd. Res. No. 147
1017 MA. THERESA J. JANAIRO Bd. Res. No. 33 dtd. Feb. 22, 2005 31-Dec-07 dtd. Sept. 5, 2008 5-Sep-08 31-Dec-10
Bd. Res. No. 06
1018 MARILYN S. VALDEZ Bd. Res. No. 225 dtd. Oct. 29, 2013 31-Dec-16 dtd. Jan. No.
Bd. Res. 18, 2017
40 18-Jan-17 31-Dec-19
dtd. March 28,
1019 PERPETUA M. RAMOS - CEZAR Bd. Res. No. 142 dtd. July 18, 2008 31-Dec-10 2011 28-Mar-11 31-Dec-13
Bd. Res. No. dtd.
1020 RICHARD ROMERO DEVANADERA Bd. Res. No. 110 dtd. July 14, 2015 31-Dec-17 Oct. 20, 2017 20-Oct-17 24-Sep-20

1021 RHEA C. METUA Bd. Res. No. 33 dtd. Feb. 22, 2005 31-Dec-07

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

Page 95
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
IN THE PRACTICE OF PUBLIC ACCOUNTANCY
As of April 30, 2018
PREVIOUS ACCREDITATION APPROVAL
REG. NAME OF FIRM / BR. NO. EXPIRY REFERENCE VALIDITY REMARKS
NO. PARTNERSHIPS DATE DATE (BR NO. / DATE) From To
Board Res. 205
Additional Partner
Bd. Res. No. 69 Domingo Salamero
OO & ASSOCIATES (Formerly: ONG, ORDOÑEZ AND dtd. March 8, Vitales, Jr. dated April
1023 ASSOCIATES) Bd. Res. No. 237 dtd. Oct. 29, 2013 31-Dec-16 2017 8-Mar-17 31-Dec-16 17, 2017

Bd. Res. No. 02


1024 BENITO REYES PAGASPAS Bd. Res. No. 113 dtd. Nov 16, 2011 31-Dec-13 dtd. Jan. 18, 2017 18-Jan-17 31-Dec-19
Bd. Res. No. 67
dtd. March 8,
1025 CATHERINE SANTOS LACAP Bd. Res. No. 206 dtd. Oct. 29, 2013 31-Dec-16 2017 8-Mar-17 14-Sep-20

1026 DANILO P. SENORIN Bd. Res. No. 35 dtd. Mar. 18, 2005 31-Dec-07
Bd. Res. No. 46 dtd. March 28, Bd. Res. No. 47
1027 JOSEPHINE M. PARANGIPANG-YOPO 2011 31-Dec-13 dtd. Dec. 29, 2014 29-Dec-14 31-Dec-16

1028 LEONARDO L. VILLANUEVA Bd. Res. No. 35 dtd. Mar. 18, 2005 31-Dec-07

1029 LEONORA S. MANUEL Bd. Res. No. 35 dtd. Mar. 18, 2005 31-Dec-07
Mr. Romeo Encontro
executed affidavit of
dissolution filed with
Bd. Res. No. 73 SEC. Accredited as
dtd. Nov. 3, 2006 Sole Practitioner(Acc.
Bd. Res. No. 35 dtd. Mar. 18, 2005 ( For No. 4217) per BR No.
1030 R. V. ENCONTRO AND COMPANY (as sole practitioner) 31-Dec-07 Partnerships) 3-Nov-06 31-Dec-08 151 dtd. Sept. 5, 2008

1031 TEODORO O. GALLINEO Bd. Res. No. 35 dtd. Mar. 18, 2005 31-Dec-07
Bd. Res. No. 04
dtd. January 18,
1032 A. I. GUTIERREZ & ASSOCIATES Bd. Res. No. 237 dtd. Oct. 29, 2013 31-Dec-16 2018 10-Apr-17 19-Jul-20

Page 96
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
IN THE PRACTICE OF PUBLIC ACCOUNTANCY
As of April 30, 2018
PREVIOUS ACCREDITATION APPROVAL
REG. NAME OF FIRM / BR. NO. EXPIRY REFERENCE VALIDITY REMARKS
NO. PARTNERSHIPS DATE DATE (BR NO. / DATE) From To

LEAH P. BARTOLOME AND CO. (Formerly: BARTOLOME, Bd. Res. No. dtd.
1033 BENIPAYO & ASSOCIATES) Bd. Res. No. 35 dtd. Mar. 18, 2005 31-Dec-07 Jan. 11, 2018 11-Jan-18 11-Nov-21

Bd. Res. No. dtd.


1034 S. T. FONTAMILLAS & COMPANY Bd. Res. No. 38 dtd. Dec 19, 2014 31-Dec-17 Oct. 20, 2017 20-Oct-17 16-Jun-20

1035 ANGELINA H. FLORES Bd. Res. No. 36 dtd. Mar. 18, 2005 31-Dec-07

Bd Res. No. 86
1036 EDMUNDO SEVILLA ABRAHAM Bd. Res. No. 226 dtd. Dec. 28, 2012 31-Dec-15 dtd. Mar. 31, 2016 31-Mar-16 31-Dec-18
Bd. Res. No. 47 dtd. March 28, Bd. Res. No. 363
1037 ISAGANI RAMORAN CORPUZ 2011 31-Dec-13 dtd. Dec. 27, 2013 1-Jan-14 31-Dec-16

1038 LEODEGARIO N. BRUNIO, JR. Bd. Res. No. 36 dtd. Mar. 18, 2005 31-Dec-07

1039 MA. ELENA C. DEL PRADO Bd. Res. No. 36 dtd. Mar. 18, 2005 31-Dec-07 Bd. Res. No. 237
dtd. April 25,
1040 MARISSA G. VALENCIA Bd. Res. No. 62 dtd. March 6, 2012 31-Dec-15 2017 25-Apr-17 15-Jan-20

Bd. Res. No. 44


1041 NICOLAS M. SANTOS Bd. Res. No. 36 dtd. Mar. 18, 2005 31-Dec-07 dtd. Jan. 28, 2008 28-Jan-08 31-Dec-10

Bd. Res. No. 149


1042 ROMEO Y. FABROS Bd. Res. No. 36 dtd. Mar. 18, 2005 31-Dec-07 dtd. Dec. 21, 2009 12/21/2009 31-Dec-11
Bd. Res. No. 77
1043 ROSALINDA A. PEREZ Bd. Res. No. 159 dtd. Dec. 21, 2010 31-Dec-13 dtd. April 16, 2013 1-Jan-14 31-Dec-16

Page 97
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
IN THE PRACTICE OF PUBLIC ACCOUNTANCY
As of April 30, 2018
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. dtd.


1044 ROSALINA RESIDE-PANGILINAN Bd. Res. No. 17 dtd. Feb. 2, 2015 31-Dec-17 Jan. 11, 2018
Bd. Res. No. 141 11-Jan-18 19-Oct-21
dtd. March 28,
1045 SALUSTIANA HERNANDEZ ANI Bd. Res. No. 248 dtd. Oct. 29, 2013 31-Dec-15 2017
Bd. Res. No. 260 28-Mar-17 8-Jun-20
dtd. Sept. 23,
1046 TERESITA COMPLIDO RIVERA Bd. Res. No. 226 dtd. Oct. 29, 2013 31-Dec-16 2016 1-Jan-17 31-Dec-19

Bd. Res. No. 05


1047 YOLANDA PEREZ HIZON Bd. Res. No. 152 dtd. Sept. 9, 2013 31-Dec-16 dtd. Jan. No.
Bd. Res. 18, 2017
41 18-Jan-17 31-Dec-19
dtd. December
1048 CHARITO P. FESTIN Bd. Res. No. 06 dtd. Feb. 8, 2011 31-Dec-13 19, 2014 19-Dec-14 31-Dec-16
Bd. Res. No. dtd.
1049 CLARITA TUCIT ZARRAGA Bd. Res. No. 71 dtd. July 8, 2015 31-Dec-17 Jan. 11, 2018 11-Jan-18 4-Jun-21

Bd. Res. No. 228


1050 DANTE D. TORRES Bd. Res. No. 113 dtd. Sept. 6, 2010 31-Dec-13 dtd. Oct. 29, 2013 1-Jan-14 31-Dec-16

1051 ELAINE R. ANG Bd. Res. No. 37 dtd. Mar. 18, 2005 31-Dec-07
Bd. Res. No. 160 dtd. Sept. 27, Bd. Res. No. 40
1052 ESTRELLITA ENTIENZA ROBLE 2013 31-Dec-16 dtd. Feb. 9, 2017 9-Feb-17 15-May-20
Bd. Res. No. 08
1053 EVELYN ECUBE ATIENZA Bd. Res. No. 232 dtd. Oct. 29, 2013 31-Dec-16 dtd. Jan. 18, 2017 18-Jan-17 31-Dec-19
Bd. Res. No. 433
1054 FELOMINO SUNGCANG BELINARIO Bd. Res. No. 209 dtd. Oct. 29, 2013 31-Dec-16 dtd. Dec. 14, 2016 1-Jan-17 31-Dec-19

Bd. Res. No. dtd.


1055 GILBERTO LIM MANALOTO Bd. Res. No. 22 dtd. Feb. 2, 2015 31-Dec-17 Oct. 20, 2017 20-Oct-17 28-Jan-20

Page 98
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
IN THE PRACTICE OF PUBLIC ACCOUNTANCY
As of April 30, 2018
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. ___


1056 GRACIA YARANON SANEDRIN Bd. Res. No. 95 dtd. April 17, 2013 31-Dec-15 dtd. April 10, 2017 10-Apr-17 29-Oct-20
Bd. Res. No. 141
dtd. March 28,
1057 JERRY TABLIZO ANG Bd. Res. No. 232 dtd. Oct. 29, 2013 31-Dec-16 2017 28-Mar-17 28-Feb-20

1058 JOSIE FAITH T. ZAPE Bd. Res. No. 37 dtd. Mar. 18, 2005 31-Dec-07
Bd. Res. No. 34
Bd. Res. No. 41 dtd. March 28, dtd. December
1059 HERNAN GERUNDAINO MAGLUPAY 2011 31-Dec-13 19, 2014 19-Dec-14 31-Dec-16
Bd. Res. No. 08 dtd. August 13, Bd. Res. No. 05
1060 MARY ANN F. VILLANUEVA 2014 31-Dec-16 dtd. Jan. 18, 2017 18-Jan-17 31-Dec-19
Bd. Res. No. 213
1061 MILAGROS ANIDO REA Bd. Res. No. 286 dtd. Dec. 23, 2013 31-Dec-16 dtd. April 20, 2017 20-Apr-17 12-Oct-20

1062 PATROCINIA R. YU Bd. Res. No. 37 dtd. Mar. 18, 2005 31-Dec-07 Bd. Res. No. 142
dtd. March 28,
1063 REDENTOR MEDINA GAFFUD Bd. Res. No. 231 dtd. Oct. 29, 2013 31-Dec-16 2017 28-Mar-17 8-Nov-20
Bd. Res. No.
40(A) dtd. March
1064 RODOLFO BELLO OCTAVO Bd. Res. No. 03 dtd. Jan. 31, 2012 31-Dec-14 4,
Bd.2015
Res. No. 353 4-Mar-15 31-Dec-17
Bd. Res. No. 07 dtd. August 13, dtd. November 3,
1065 RONEL ARANGOTE VILLANUEVA 2014 31-Dec-16 2016 1-Jan-17 31-Dec-19
Bd. Res. No. 192
1066 SAMUEL C. CELESTINO Bd. Res. No. 37 dtd. Mar. 18, 2005 31-Dec-07 dtd. Nov. No.
Bd. Res. 8, 2007
141 1-Jan-08 31-Dec-10
dtd. March 28,
1067 TERESITA LUCERO ROMERO Bd. Res. No. 194 dtd. Oct. 29, 2013 31-Dec-16 2017 28-Mar-17 15-Sep-20

Page 99
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
IN THE PRACTICE OF PUBLIC ACCOUNTANCY
As of April 30, 2018
PREVIOUS ACCREDITATION APPROVAL
REG. NAME OF FIRM / BR. NO. EXPIRY REFERENCE VALIDITY REMARKS
NO. PARTNERSHIPS DATE DATE (BR NO.No.
Bd. Res. / DATE)
169 From To
dtd. Sept. 27,
1068 VILMA B. GENITO - ABALA Bd. Res. No. 132 dtd. Dec. 2, 2010 31-Dec-13 2013 1-Jan-14 31-Dec-16
Bd. Res. No.
____ dtd. April
1069 VIRGINIA K. MARTINEZ Bd. Res. No. 339 dtd. Dec. 27, 2013 31-Dec-16 10, 2017 10-Apr-17 1-Sep-20

Bd. Res. No. 160 dtd. Sept. 27, Bd. Res. No. 190
1070 WILMA FABILLAR CARREDO 2013 31-Dec-16 dtd. July 7, 2016 1-Jan-17 31-Dec-19

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

1072 ANA MARIE G. PORTEA Bd. Res. No. 38 dtd. Mar. 18, 2005 31-Dec-07

1073 BERNADETTE D. PALMOS Bd. Res. No. 38 dtd. Mar. 18, 2005 31-Dec-07
Bd. Res. No. 140
dtd. March 28,
1074 CARMELO DOMALAON FAZON Bd. Res. No. 259 dtd. Dec. 9, 2013 31-Dec-16 2017 28-Mar-17 16-Jul-20
Bd. Res. No. dtd.
1075 DOLORES L. MORALES Bd. Res. No. 230 dtd. Dec. 1, 2015 31-Dec-17 Oct. 20, 2017 20-Oct-17 12-Aug-20
Bd. Res. No. 43
1076 EDITHA T. SANTIAGO Bd. Res. No. 38 dtd. Mar. 18, 2005 31-Dec-07 dtd. Jan. 28, 2008 28-Jan-08 31-Dec-10
Bd. Res. No. 08
1077 EMMANUEL MONDRAGON TIONGSON Bd. Res. No. 100 dtd. May 12, 2008 31-Dec-10 dtd. Feb. 8, 2011 8-Feb-11 31-Dec-13

Page 100
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
IN THE PRACTICE OF PUBLIC ACCOUNTANCY
As of April 30, 2018
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. 20


1078 FLORENCIO A. LAYCO Bd. Res. No. 38 dtd. Mar. 18, 2005 31-Dec-07 dtd. Mar. 4, 2009 4-Mar-09 31-Dec-11

1079 JOHNNY P. SANTIAGO Bd. Res. No. 38 dtd. Mar. 18, 2005 31-Dec-07 Bd. Res. No. 417
Bd. Res. No. 155 dtd. Sept. 27, dtd. November
1080 LOLY N. UY 2013 31-Dec-16 24,
Bd. 2016
Res. No. 140 1-Jan-17 31-Dec-19
dtd. March 28,
1081 LUISA ANDAN CALEON Bd. Res. No. 221 dtd. Oct. 29, 2013 31-Dec-16 2017 28-Mar-17 21-Jun-20

Bd. Res. No. 217


1082 NATIVIDAD B. PUQUIZ Bd. Res. No. 227 dtd. Oct. 29, 2013 31-Dec-16 dtd. April 20, 2017 20-Apr-17 25-Dec-20
Bd. Res. No. 302
1083 NELIA DEGUIDOY MICLAT Bd. Res. No. 110 dtd. June 4, 2013 31-Dec-16 dtd. Oct. 10, 2016 1-Jan-17 31-Dec-19

Bd. Res. No. 65


1084 NELLY G. BASCO Bd. Res. No. 38 dtd. Mar. 18, 2005 31-Dec-07 dtd. May 5, 2009 5-May-09 31-Dec-11

1085 PEDRITO M. JUMAMOY Bd. Res. No. 38 dtd. Mar. 18, 2005 31-Dec-07
Bd. Res. No. dtd.
1086 RAYMUNDO NUÑEZ AQUINO Bd. Res. No. 02 dtd. Jan. 26, 2015 31-Dec-17 Jan. 11, 2018 11-Jan-18 23-Jan-21

Bd. Res. No. 70


1087 ROSALINDA A. MANCE Bd. Res. No. 33 dtd. Feb. 29, 2012 31-Dec-14 dtd. July 8, 2015 8-Jul-15 31-Dec-17

Page 101
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
IN THE PRACTICE OF PUBLIC ACCOUNTANCY
As of April 30, 2018
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. 33
1088 SALVADOR CALARA AGUILAR Bd. Res. No. 19 dtd. Mar. 4, 2009 31-Dec-11 dtd. Feb. 29, 2012 29-Feb-12 31-Dec-14
Bd. Res. No. 44
1089 SUSANA D. CARLOS Bd. Res. No.220 dtd. Oct. 29, 2013 31-Dec-16 dtd. Feb. 9, 2017 9-Feb-17

Bd. Res. No. 76


1090 WILFREDO A. ESGUERRA Bd. Res. No. 38 dtd. Mar. 18, 2005 31-Dec-07 dtd. Mar. 28, 2016 28-Mar-16 31-Dec-18

1091 SERAFICA, VIERNES & CO. Bd. Res. No. 38 dtd. Mar. 18, 2005 31-Dec-07
Bd. Res. No. 24
1092 BERNADETTE D. TOLENTINO Bd. Res. No. 56 dtd. April 17, 2009 31-Dec-11 dtd. Feb. 20, 2012 20-Feb-12 31-Dec-12

1093 CRISTETA B. LEUNG Bd. Res. No. 39 dtd. Mar. 18, 2005 31-Dec-07
Bd. Res. No. 05
Bd. Res. No. 28 dtd. December 19, dtd. February 1,
1094 DIOSDADO SICAT DAVID 2014 31-Dec-17 2018
Bd. Res. No. 165 29-Jun-17 6-Jun-20
dtd. Sept. 27,
1095 EDGAR O. LAZO Bd. Res. No. 145 dtd. Dec. 2, 2010 31-Dec-13 2013 1-Jan-14 31-Dec-16
Bd. Res. No. 442
1096 EDMUND LICMO-AN AMPLAYO Bd. Res. No. 231 dtd. Oct. 29, 2013 31-Dec-16 dtd. Dec. 14, 2016 1-Jan-17 31-Dec-19

Bd. Res. No. 39(A) dtd. March 4, Bd. Res. No. dtd.
1097 ERNESTO ROBLES MAALAT 2015 31-Dec-17 Jan. 11, 2018 11-Jan-18 16-Mar-21
Bd. Res. No. 158
1098 JOCELYN NAVOR GONZALES Bd. Res. No. 39 dtd. Mar. 18, 2005 31-Dec-07 dtd. Sept. 5, 2008 5-Sep-08 31-Dec-10

Page 102
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
IN THE PRACTICE OF PUBLIC ACCOUNTANCY
As of April 30, 2018
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. dtd.


1099 QUIRINO L. SULIT Bd. Res. No. 273 dtd. Dec. 18, 2013 3-Dec-16 May 12, 2017 12-May-17 26-Apr-20

Bd. Res. No. 11


1100 MA. CECILIA R. CAPILI - CARANDANG Bd. Res. No. 35 dtd. Jan. 28, 2008 31-Dec-10 dtd. Feb. 25, 2011 25-Feb-11 3-Dec-13

Bd. Res. No. dtd.


1101 MELISSA ARATAN UNTALAN Bd. Res. No. 08 dtd. Feb. 2, 2015 31-Dec-17 Nov. 21, 2017
Bd. Res. No. 79 21-Nov-17 31-Mar-20
dtd. March 10,
1102 MELVIN CUYAT ROSARIO Bd. Res. No. 268 dtd. Dec. 18, 2013 31-Dec-16 2017 10-Mar-17 7-Jan-20
Bd. Res. No. 153
1103 TERESA N. NASAYAO Bd. Res. No. 144 dtd. July 18, 2008 31-Dec-10 dtd. Dec. 21, 2010 1-Jan-11 31-Dec-13
Bd. Res. No. dtd.
1104 VENUS RIVERA ARAGOZA Bd. Res. No. 63 dtd. Dec. 29, 2014 31-Dec-17 July 18, 2017 18-Jul-17 5-Apr-20
Bd. Res. No. 223
1105 AURORA OLIVERON MARTIJA Bd. Res. No. 130 dtd. Nov. 12, 2010 31-Dec-13 dtd. Oct. 29, 2013 1-Jan-14 31-Dec-16

1106 CEMMIA BETTY IBON-CRUCAL Bd. Res. No. 40 dtd. Mar. 18, 2005 31-Dec-07
Bd. Res. No. 96
1107 CRESENCIA OCHOA TO Bd. Res. No. 311 dtd. Dec. 27, 2013 31-Dec-15 dtd. Apr. 12, 2016 12-Apr-16 31-Dec-18

Bd. Res. No. 11


1108 DENNIS D. PADILLA Bd. Res. No. 73 dtd. April 10, 2008 31-Dec-10 dtd. Feb. 8, 2012 8-Feb-12 31-Dec-14

Bd. Res. No. dtd.


1109 EFREN FLORES SABADO Bd. Res. No. 224 dtd. Oct. 29, 2013 31-Dec-16 May 12, 2017 12-May-17 20-Dec-20

Page 103
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
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As of April 30, 2018
PREVIOUS ACCREDITATION APPROVAL
REG. NAME OF FIRM / BR. NO. EXPIRY REFERENCE VALIDITY REMARKS
NO. PARTNERSHIPS DATE DATE (BR NO. / DATE) From To

1110 EMILIO G. JISON, JR. Bd. Res. No. 40 dtd. Mar. 18, 2005 31-Dec-07

Bd. Res. No. 33


1111 ERLINDA C. VICERAL Bd. Res. No. 40 dtd. Mar. 18, 2005 31-Dec-07 dtd. Jan. No.
Bd. Res. 28, 2008
325 28-Jan-08 31-Dec-10
dtd. October 26,
1112 ERNESTO ZAFRA ORBE Bd. Res. No. 144 dtd. Sept. 9, 2013 31-Dec-16 2016 1-Jan-17 31-Dec-19
Bd. Res. No. 08 dtd. August 13, Bd. Res. No. ___
1113 GIL BERMUDEZ TABIFRANCA 2014 31-Dec-16 dtd. April No.
Bd. Res. 10, 2017
260 10-Apr-17 4-Mar-20
dtd. Sept. 23,
1114 IAN FUENTES HINOLAN Bd. Res. No. 334 dtd. Dec. 27, 2013 31-Dec-16 2016 1-Jan-17 31-Dec-19

1115 JO L. ILIJAY Bd. Res. No. 40 dtd. Mar. 18, 2005 31-Dec-07
Bd. Res. No. 40
1116 LEA DORIS C. VILLAR Bd. Res. No. 206 dtd. Oct. 29, 2013 31-Dec-16 dtd. Feb. No.
Bd. Res. 9, 2017
355 9-Feb-17 23-Jul-20
dtd. November 3,
1117 MA. TERESA L. FAELDONEA Bd. Res. No. 285 dtd. Dec. 23, 2013 31-Dec-16 2016 1-Jan-17 31-Dec-19

Bd. Res. No. 42


1118 MARJORIE R. MENDOZA Bd. Res. No. 191 dtd. Oct. 29, 2013 31-Dec-16 dtd. Feb. 9, 2017 9-Feb-17 25-Jan-20

1119 MARIVER ATUEL CAPA Bd. Res. No. 40 dtd. Mar. 18, 2005 31-Dec-07
Bd. Res. No. 35
dtd. December
1120 NINA ZABALA LUPANGO Bd. Res. No. 72 dtd. July 1, 2011 31-Dec-14 19, 2014 1-Jan-15 31-Dec-17

Page 104
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
IN THE PRACTICE OF PUBLIC ACCOUNTANCY
As of April 30, 2018
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. 170 dtd. Sept. 27, Bd. Res. No. 05
1121 QUIRINO CHEONG GOTAUCO 2013 31-Dec-16 dtd. Jan. No.
Bd. Res. 18, 2017
334 18-Jan-17 31-Dec-19
Bd. Res. No. 153 dtd. Dec. 21, dtd. Dec. 27,
1122 ROBERTO L. HINOLAN 2010 31-Dec-13 2013 1-Jan-14 31-Dec-16
Bd. Res. No. 271
1123 PRESTON V. BARBASA Bd. Res. No. 123 dtd. Sept. 6, 2010 31-Dec-13 dtd. Dec. 18, 2013 1-Jan-14 31-Dec-16
Bd. Res. No. 213
1124 SOCORRO BICOL TAMAYO Bd. Res. No. 204 dtd. Oct. 29, 2013 31-Dec-16 dtd. April 20, 2017 20-Apr-17 25-Sep-20
Bd. Res. No.
____ dtd. April
1125 TERESITA M. FAUNDO Bd. Res. No. 54 dtd. Dec. 29, 2014 31-Dec-16 10, 2017 10-Apr-17 26-Mar-20

Bd. Res. No. 30


1126 VLADIMIR U. RANILLO Bd. Res. No. 40 dtd. Mar. 18, 2005 31-Dec-07 dtd. Jan. 28, 2008 28-Jan-08 31-Dec-10
Bd. Res. No. 154
1127 ZENAIDA M. CARREON Bd. Res. No. 180 dtd. Nov. 6, 2007 31-Dec-10 dtd. Dec. 21, 2010 1-Jan-11 31-Dec-13

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

1129 RICO J. DE GUZMAN Bd. Res. No. 41 dtd. Apr. 12, 2005 31-Dec-07

1130 ROGELIO G. INDITA Bd. Res. No. 41 dtd. Apr. 12, 2005 31-Dec-07
Bd. Res. No. 97
1131 ROGELIO GLORIA LORENZO Bd. Res. No. 55 dtd. Mar. 18, 2008 31-Dec-10 dtd. Oct. 19, 2011 19-Oct-11 31-Dec-13
Bd. Res. No. 302
1132 ROLANDO MUNAR DUCUSIN Bd. Res. No. 226 dtd. Oct. 29, 2013 31-Dec-16 dtd. Oct. 10, 2016 1-Jan-17 31-Dec-19

Page 105
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
IN THE PRACTICE OF PUBLIC ACCOUNTANCY
As of April 30, 2018
PREVIOUS ACCREDITATION APPROVAL
REG. NAME OF FIRM / BR. NO. EXPIRY REFERENCE VALIDITY REMARKS
NO. PARTNERSHIPS DATE DATE (BR NO. / DATE) From To

1133 SERAFIN F. BUSTAMANTE Bd. Res. No. 41 dtd. Apr. 12, 2005 31-Dec-07

Bd. Res. No. dtd.


1134 VIOLETA F. CEPE Bd. Res. No. 110 dtd. July 14, 2015 31-Dec-17 Sept. 18, 2017 18-Sep-17 1-Mar-20

1135 SUNGA SORIANO AND ASSOCIATES Bd. Res. No. 41 dtd. Apr. 12, 2005 31-Dec-07
Bd. Res. No. dtd.
1136 ANGELINA CRUZ JACALNE Bd. Res. No. 207 dtd. Oct. 29, 2013 31-Dec-16 May 12, 2017 12-May-17 4-Nov-20

Bd. Res. No. 136


1137 BETTY SAN BUENAVENTURA - DACANAY Bd. Res. No. 43 dtd. Apr. 12, 2005 31-Dec-07 dtd. July 18, 2008 18-Jul-08 31-Dec-10

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

Bd. Res. No. 98 dtd. August 13, Bd. Res. No. 96


1139 DANILO GUPANA BELARMINO 2012 31-Dec-15 dtd. Apr. 12, 2016 12-Apr-16 31-Dec-18

1140 EDGAR L. YU Bd. Res. No. 43 dtd. Apr. 12, 2005 31-Dec-07
Bd. Res. No.__
Bd. Res. No. 08 dtd. August 13, dtd. August 13,
1141 EMILY C. GAGALAC 2014 31-Dec-16 2014 10-Apr-17 8-Jul-20
Bd. Res. No. 156
1142 EVA VERONICA JOCSON Bd. Res. No. 49 dtd. Mar. 23, 2010 31-Dec-12 dtd. Oct. 22, 2012 1-Jan-13 31-Dec-15
Bd. Res. No. 20 dtd. December 19, Bd. Res. No. dtd.
1143 EVALINDA I. GARCIA 2014 31-Dec-17 Jan. 11, 2018
Bd. Res. No. 288 11-Jan-18 23-Oct-21
dtd. September
1144 EVELYN PONCE ALINDOGAN Bd. Res. No. 43 dtd. Apr. 12, 2005 31-Dec-07 28, 2016 28-Sep-16 31-Dec-18

Page 106
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
IN THE PRACTICE OF PUBLIC ACCOUNTANCY
As of April 30, 2018
PREVIOUS ACCREDITATION APPROVAL
REG. NAME OF FIRM / BR. NO. EXPIRY REFERENCE VALIDITY REMARKS
NO. PARTNERSHIPS DATE DATE (BR NO.No.
Bd. Res. / DATE)
368 From To
dtd. November
1145 EUGENIO SALOMEO OTIC, JR. Bd. Res. No. 265 dtd. Dec. 9, 2013 31-Dec-16 17, 2016 1-Jan-17 31-Dec-19
Bd. Res. No. 418
Bd. Res. No. 08 dtd. August 13, dtd. November
1146 GENEROSO B. DIUCO 2014 31-Dec-16 24, 2016 1-Jan-17 31-Dec-19

Bd. Res. No. 117 dtd. Sept. 19, Bd. Res. No. 22
1147 GERARDO CASTRO PONCE 2012 31-Dec-14 dtd. Feb. 2, 2015 2-Feb-15 31-Dec-17

Bd. Res. No. 65


1148 JANET A. CAPILI Bd. Res. No. 77 dtd. April 16, 2013 31-Dec-15 dtd. Feb. 19, 2016 19-Feb-16 31-Dec-18
Bd. Res. No. 80
dtd. March 10,
1149 LILY WONG DENILA Bd. Res. No. 274 dtd. Dec. 18, 2013 31-Dec-16 2017 10-Mar-17 3-Oct-20

Bd. Res. No. 66


1150 LINDA ABERO FUNTANILLA Bd. Res. No. 14 dtd. Feb. 20, 2012 31-Dec-14 dtd. July 8, 2015 8-Jul-15 31-Dec-17

Bd. Res. No. 08


1151 MARIA CRISTINA L. PERALTA Bd. Res. No. 336 dtd. Dec. 27, 2013 31-Dec-16 dtd. Jan. 18, 2017 18-Jan-17 31-Dec-19
Bd. Res. No.
____ dtd. April 4,
1152 MARISSA O. CAINGAT Bd. Res. No. 262 dtd. Dec. 9, 2013 31-Dec-16 2017 10-Apr-17 25-Aug-20

1153 MARIA M. ABRERA Bd. Res. No. 43 dtd. Apr. 12, 2005 31-Dec-07
Bd. Res. No. 42
1154 NORILYN R. ABAS - MESINA Bd. Res. No. 43 dtd. Apr. 12, 2005 31-Dec-07 dtd. Jan. 28, 2008 28-Jan-08 31-Dec-10
Bd. Res. No. 02
1155 REMEDIOS HERNANDEZ REYES Bd. Res. No. 261 dtd. Dec.9, 2013 31-Dec-16 dtd. Jan. 18, 2017 18-Jan-17 31-Dec-19

Page 107
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
IN THE PRACTICE OF PUBLIC ACCOUNTANCY
As of April 30, 2018
PREVIOUS ACCREDITATION APPROVAL
REG. NAME OF FIRM / BR. NO. EXPIRY REFERENCE VALIDITY REMARKS
NO. PARTNERSHIPS DATE DATE (BR NO. / DATE) From To

1156 AIDA D. TEMPLADO - FEDEE Bd. Res. No. 44 dtd. Apr. 12, 2005 31-Dec-07
Bd. Res. No. 07
1157 ANDRES R. NIETO Bd. Res. No. 261 dtd. Dec. 9, 2013 31-Dec-16 dtd. Jan. 18, 2017 18-Jan-17 31-Dec-19
Bd. Res. No. 13
1158 AURELIANO E. GARCIA Bd. Res. No. 77 dtd. July 15, 2009 31-Dec-11 dtd. Feb. 8, 2012 8-Feb-12 31-Dec-14
Bd. Res. No. 151
1159 CARLOS LANIOG Bd. Res. No. 44 dtd. Apr. 12, 2005 31-Dec-07 dtd. July 4, 2016 04-Jul-16 31-Dec-18
Bd. Res. No. 06
1160 ELIZABETH PE YAP Bd. Res. No. 318 dtd. Dec. 27, 2013 31-Dec-16 dtd. Jan. 18, 2017 18-Jan-17 31-Dec-19

1161 ELSA S. ELADIO Bd. Res. No. 44 dtd. Apr. 12, 2005 31-Dec-07
Bd. Res. No. 17
1162 EMILIANO CORTEZ CANLAS Bd. Res. No. 44 dtd. Apr. 12, 2005 31-Dec-07 dtd. Mar. 4, 2009 4-Mar-09 31-Dec-11

Bd. Res. No. 62


1163 ESTER A. MOYA Bd. Res. No. 99 dtd. May 12, 2008 31-Dec-10 dtd. April 26, 2011 26-Apr-11 31-Dec-13

Bd. Res. No. dtd.


1164 EVANGELINE MEMPIN VILLESIS Bd. Res. No. 44 dtd. Feb. 20, 2012 31-Dec-14 May 12, 2017 12-May-17 21-Sep-20
Bd. Res. No. 71
1165 FELIPE T. CHUA Bd. Res. No. 84 dtd. July 15, 2009 31-Dec-11 dtd. June 5, 2012 5-Jun-12 31-Dec-14

Bd. Res. No. dtd.


1166 JONAS PAGARAN MASCARIÑAS Bd. Res. No. 17 dtd. Feb. 2, 2015 31-Dec-17 March 7, 2018 7-Mar-18 1-Jun-21
Bd. Res. No. 72
1167 JOEL B. DORADO Bd. Res. No. 44 dtd. Apr. 12, 2005 31-Dec-07 dtd. Mar. 26, 2010 3/26/2010 31-Dec-12

Page 108
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
IN THE PRACTICE OF PUBLIC ACCOUNTANCY
As of April 30, 2018
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. 132


1168 JUANITO L. PARULAN Bd. Res. No. 01 dtd. Jan. 9, 2008 31-Dec-10 dtd. Dec. 2, 2010 1-Jan-11 31-Dec-13

Bd. Res. No. 83


1169 LIGAYA E. REMPILLO Bd. Res. No. 154 dtd. Sept. 5, 2008 31-Dec-10 dtd. Oct. 11, 2011 11-Oct-11 31-Dec-13

1170 LOLITA D. DACANAY Bd. Res. No. 44 dtd. Apr. 12, 2005 31-Dec-07
Bd. Res. No. 193
1171 LORENA DUYO - LOSAÑES Bd. Res. No. 153 dtd. Dec. 21, 2010 31-Dec-13 dtd. Oct. 29, 2013 1-Jan-14 31-Dec-16
Bd. Res. No. 162
1172 LUCIO NG BOLANIO, JR. Bd. Res. No. 186 dtd. Nov. 8, 2007 31-Dec-10 dtd. Dec. No.
BD. Res. 21, 2010 1-Jan-11 31-Dec-13
BD. Res. No. 07 dtd. August 13, ___dtd. April 10,
1173 LUZVIMINDA VIJANDRE MINEL 2014 31-Dec-16 2017 10-Apr-17 4-Nov-20
Bd. Res. No. 441
1174 MARY ANN C. MENDOZA Bd. Res. No. 267 dtd. Dec. 9, 2013 31-Dec-16 dtd. Dec. 14, 2016 1-Jan-17 31-Dec-19
BD. Res. No. 239
1175 MILAGROS A. CLEMENTE BD. Res. No. 34 dtd. Feb. 29, 2012 31-Dec-14 dtd. Dec. 4, 2015 4-Dec-15 31-Dec-17

1176 MARIMIL G. GRAFILO Bd. Res. No. 44 dtd. Apr. 12, 2005 31-Dec-07

Bd. Res. No. 66


OBERLEE SUBIDA CARABEO (Formerly: OBERLEE dtd. March 8,
1177 JULIAN SUBIDA) Bd. Res. No. 336 dtd. Dec. 27, 2013 31-Dec-16 2017 8-Mar-17 24-Mar-20

Bd. Res. No. 273


1178 PEPITO ALFONSO GONZALES Bd. Res. No. 100 dtd. Oct. 19, 2011 31-Dec-13 dtd. Dec. 18, 2013 1-Jan-14 31-Dec-16

Page 109
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
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As of April 30, 2018
PREVIOUS ACCREDITATION APPROVAL
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NO. PARTNERSHIPS DATE DATE (BR NO. / DATE) From To
Bd. Res. No. dtd.
1179 VICTORIA ANG TIU Bd. Res. No. 08 dtd. Feb. 2, 2015 31-Dec-17 May 12, 2017 12-May-17 20-Jul-20

Bd. Res. No. 46 dtd. March 11, Bd. Res. No. dtd.
1180 VIRGINIA TUBAL ALBACITE 2015 31-Dec-17 Jan. 11, 2018 11-Jan-18 31-Dec-17

1181 ZENAIDA M. RAMIREZ Bd. Res. No. 44 dtd. Apr. 12, 2005 31-Dec-07
Bd. Res. No. dtd.
1182 ANGELICA ROMERO VELOSO Bd. Res. No. 53 dtd. Dec. 29, 2014 31-Dec-17 Oct. 20, 2017 20-Oct-17 25-Aug-20
Bd. Res. No. 07
1183 FE S. MENDOZA Bd. Res. No. 45 dtd. Apr. 12, 2005 31-Dec-07 dtd. Jan. 26, 2009 26-Jan-09 31-Dec-11

Bd. Res. No. 85


1184 ISABELITA U. RIVERA Bd. Res. No. 69 dtd. April 2, 2008 31-Dec-10 dtd. April 16, 2013 16-Apr-13 31-Dec-15
Bd. Res. No. 82
1185 JOSELITO NOCON ORTIZ Bd. Res. No. 45 dtd. Apr. 12, 2005 31-Dec-07 dtd. April 14, 2010 4/14/2010 31-Dec-12

1186 JOSEPH A. RUFIN Bd. Res. No. 45 dtd. Apr. 12, 2005 31-Dec-07

1187 LOIDA DELA CRUZ - SALAS Bd. Res. No. 45 dtd. Apr. 12, 2005 31-Dec-07

Bd. Res. No. 237


1188 MARCOS AQUINO LEGASPI Bd. Res. No. 248 dtd. Oct. 29, 2013 31-Dec-16 dtd. April 25,
Bd. Res. No.2017
417 25-Apr-17 25-Apr-20
dtd. November
1189 MARIO GESMUNDO CAMACHO Bd. Res. No. 45 dtd. Apr. 12, 2005 31-Dec-07 24, 2016 24-Nov-16 31-Dec-18

Bd. Res. No. 73


1190 MARYJO B. AGCANAS Bd. Res. No. 45 dtd. Apr. 12, 2005 31-Dec-07 dtd. April 10, 2008 10-Apr-08 31-Dec-10

Page 110
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
IN THE PRACTICE OF PUBLIC ACCOUNTANCY
As of April 30, 2018
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.
1191 MOISES VICUÑA MORALES Bd. Res. No. 45 dtd. Apr. 12, 2005 31-Dec-07 dtd. May 12, 2017 12-May-17 28-Aug-20
Bd. Res. No. 62
1192 ROSNONI CAMU SERRANO Bd. Res. No. 45 dtd. Apr. 12, 2005 31-Dec-07 dtd. Apr. 26, 2011 26-Apr-11 31-Dec-13

Bd. Res. No. 221 dtd. OCT. 29, Bd. Res. No. ___
1193 VALENTIN CONCEPCION VILLANUEVA 2013 31-Dec-16 dtd. April 10, 2017 10-Apr-17 7-Jan-20 Additional partner:
Jemelica Catapang
Bd. Res. No. 168 Gagalac under Board
1194 J. SAN PASCUAL & CO. Bd. Res. No. 331 dtd. Dec. 27, 2013 31-Dec-16 dtd. April No.
Bd. Res. 7, 2017
04 7-Apr-17 29-Nov-20 Resolution No. 331
Bd. Res. No. 05 dtd. August 13, dtd. January 18,
1195 ROA & ASSOCIATES 2014 31-Dec-16 2018 10-Apr-17 23-Jan-20
Bd. Res. No. 24
1196 FELIX C. ENRIQUEZ Bd. Res. No. 27 dtd. Feb. 20, 2012 31-Dec-14 dtd. Feb. 4, 2015 4-Feb-15 31-Dec-17

1197 FLORANTE C. ELIZALDE Bd. Res. No. 46 dtd. Apr. 12, 2005 31-Dec-07

Bd. Res. No. 154


1198 AGUNOD TORREJANO & CO. Bd. Res. No. 46 dtd. Apr. 12, 2005 31-Dec-07 dtd. Sept. 5, 2008 5-Sep-08 31-Dec-10
Bd. Res. No. 84
dtd. March 10,
1199 LEONARDO VICENTE AND ASSOCIATES Bd. Res. No. 233 dtd. Oct. 29, 2013 31-Dec-16 2017 10-Mar-17 24-Nov-20

Bd. Res. No. 07


CATALINA FE MABILANGAN - CANZON dtd. August 13,
1200 (Formerly : FE MABILANGAN- CANZON) Bd. Res. No. 154 dtd. Dec. 21, 2010 31-Dec-13 2014 13-Aug-14 31-Dec-16

Bd. Res. No. dtd.


1201 CYNTHIA MANZANO CATUNGAL Bd. Res. No. 47 dtd. Apr. 12, 2005 31-Dec-07 May 12, 2017 12-May-17 16-Feb-20

Page 111
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
IN THE PRACTICE OF PUBLIC ACCOUNTANCY
As of April 30, 2018
PREVIOUS ACCREDITATION APPROVAL
REG. NAME OF FIRM / BR. NO. EXPIRY REFERENCE VALIDITY REMARKS
NO. PARTNERSHIPS DATE DATE (BR NO. / DATE) From To

1202 EDGARDO R. ALFEREZ Bd. Res. No. 47 dtd. Apr. 12, 2005 31-Dec-07

Bd. Res. No. 165


1203 FLOCERFINA C. SILVA Bd. Res. No. 321 dtd. Dec. 27, 2013 31-Dec-16 dtd. April 7, 2017 7-Apr-17 11-Nov-20

1204 FLORDELIZA A. VILLABROZA Bd. Res. No. 47 dtd. Apr. 12, 2005 31-Dec-07

1205 JOSE D. CHAN Bd. Res. No. 47 dtd. Apr. 12, 2005 31-Dec-07

1206 LOIDA B. DOMINGO Bd. Res. No. 47 dtd. Apr. 12, 2005 31-Dec-07

1207 LOPE E. DAPUN Bd. Res. No. 47 dtd. Apr. 12, 2005 31-Dec-07
Bd. Res. No. 09
1208 MA. JOVITA ZARATAN CRUZ Bd. Res. No. 09 dtd. Feb. 2, 2015 31-Dec-17 dtd. Feb. 2, 2015 18-Sep-17 19-Oct-20

1209 MINA GRACIA D. LOMANDAS Bd. Res. No. 47 dtd. Apr. 12, 2005 31-Dec-07
Bd. Res. No. 229
1210 MINDA REÑA QUIJANO Bd. Res. No. 205 dtd. Oct. 29, 2013 31-Dec-15 dtd. Dec. 1, 2015 01-Jan-16 31-Dec-18

Bd. Res. No. 09


1211 MERIAM GARCIA BALAGTAS Bd. Res. No. 362 dtd. Dec. 27, 2013 31-Dec-16 dtd. Jan. 18, 2017 18-Jan-17 31-Dec-19

1212 NOEL I. PAAT Bd. Res. No. 47 dtd. Apr. 12, 2005 31-Dec-07

Bd. Res. No. 03


1213 RODOLFO PAYAWAL MANALO Bd. Res. No. 283 dtd. Dec. 23, 2013 31-Dec-16 dtd. Jan. 18, 2017 18-Jan-17 31-Dec-19

Page 112
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
IN THE PRACTICE OF PUBLIC ACCOUNTANCY
As of April 30, 2018
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. 417


dtd. November
1214 RUFINO A. MANZANO Bd. Res. No. 197 dtd. Oct. 29, 2013 31-Dec-16 24,
Bd. 2016
Res. No. 441 1-Jan-17 31-Dec-19
dtd. Dec.147,
1215 SEIDINA J. SANTOS Bd. Res. No. 325 dtd. Dec. 27, 2013 31-Dec-16 2016
Bd. Res. No. 33 1-Jan-17 31-Dec-19
dtd. March 28,
1216 THELMA C. SANSALES Bd. Res. No. 177 dtd. Oct. 30, 2008 31-Dec-10 2011 28-Mar-11 31-Dec-13
Bd. Res. No. dtd.
1217 BABY MIÑOSA VELAYO Bd. Res. No. 08 dtd. Feb. 2, 2015 31-Dec-17 Jan. 11, 2018 11-Jan-18 4-Jul-21

1218 BENITO S. TAN Bd. Res. No. 48 dtd. Apr. 12, 2005 31-Dec-07

1219 CAROLYN J. CARREON Bd. Res. No. 48 dtd. Apr. 12, 2005 31-Dec-07

1220 CECILE L. FAUSTINO Bd. Res. No. 48 dtd. Apr. 12, 2005 31-Dec-07
Bd. Res. No. 354
dtd. November 3,
1221 CONRADO LIM PIOQUINTO, JR. Bd. Res. No. 205 dtd. Oct. 29, 2013 31-Dec-16 2016 1-Jan-17 31-Dec-19

Bd. Res. No. 110


1222 CAROLINE P. ANDRADA Bd. Res. No. 18 dtd. Feb. 20, 2012 31-Dec-14 dtd. July 14, 2015 14-Jul-15 31-Dec-17

1223 FERNALYN M. TICAA Bd. Res. No. 48 dtd. Apr. 12, 2005 31-Dec-07 Bd. Res. No. 10
Bd. Res. No. 346 dtd. Dec. 27, dtd. Jan. 18,
1224 FLORDELIS BALVEZ VELAYO 2013 31-Dec-16 2017 18-Jan-17 31-Dec-19

Page 113
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
IN THE PRACTICE OF PUBLIC ACCOUNTANCY
As of April 30, 2018
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
1225 JOSEL F. CRUZ Bd. Res. No. 265 dtd. Dec. 9, 2013 31-Dec-16 dtd. Dec. 14, 2016 1-Jan-17 31-Dec-19

1226 MA. ELOISA T. MONTES Bd. Res. No. 48 dtd. Apr. 12, 2005 31-Dec-07

1227 MA. TERESA C. YAGONIA Bd. Res. No. 48 dtd. Apr. 12, 2005 31-Dec-07
Bd. Res. No. dtd.
1228 MAGNOLIA M. MARQUEZ Bd. Res. No. 74 dtd. July 8, 2015 31-Dec-17 March 7, 2018 7-Mar-18 13-Oct-21
Bd. Res. No. 112
1229 MARJORIE INES P. BATOON Bd. Res. No. 48 dtd. Apr. 12, 2005 31-Dec-07 dtd. Sept. 6, 2010 6-Sep-10 31-Dec-12

Bd. Res. No. 32


1230 MARIBETH DE LOS SANTOS - ACOSTA Bd. Res. No. 48 dtd. Apr. 12, 2005 31-Dec-07 dtd. Mar. 6, 2009 6-Mar-09 31-Dec-11
Bd. Res. No. 45
1231 MAY VILLAPANDO HERAMIA Bd. Res. No. 220 dtd. Oct. 29, 2013 31-Dec-16 dtd. Feb. 9, 2017 9-Feb-17 28-May-20

Bd. Res. No. 04


1232 MICHELLE S. AVANZADO - DELA CERNA Bd. Res. No. 341 dtd. Dec. 27, 2013 31-Dec-16 dtd. Jan. 18, 2017 18-Jan-17 31-Dec-19
Bd. Res. No. 140
Bd. Res. No. 210 dtd. OCT. 29, dtd. March 28,
1233 ROMEO ORIBELLO DEAUNA 2013 31-Dec-16 2017 28-Mar-17 3-Mar-20

Bd. Res. No. 188 DECEASED OCT. 26,


1234 SAMSON LEE AVERIA Bd. Res. No. 81 dtd. Oct. 11, 2011 31-Dec-13 dtd. Oct. 29, 2013 1-Jan-14 31-Dec-16 2017
Bd. Res. No. 121 dtd. August 28, Bd. Res. No. 57
1235 TERESITA B. BAÑEZ 2013 31-Dec-16 dtd. Feb. 19, 2016 1-Jan-17 31-Dec-19

Bd. Res. No. 44 dtd. March 11, Bd. Res. No. dtd.
1236 WILMA DE LEON BLANCO 2015 31-Dec-17 Jan. 11, 2018 11-Jan-18 16-Nov-21

Page 114
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

1237 ANGELITA L. SULIT - DE LOS SANTOS Bd. Res. No. 49 dtd. Apr. 12, 2005 31-Dec-07
Bd. Res. No. 76
1238 BEATRIZ B. LAPUS Bd. Res. No. 49 dtd. Apr. 12, 2005 31-Dec-07 dtd. April 10, 2008 10-Apr-08 31-Dec-10

1239 FELIPE S. CALILONG Bd. Res. No. 49 dtd. Apr. 12, 2005 31-Dec-07

1240 GAUDENCIO G. OMAÑA, JR. Bd. Res. No. 49 dtd. Apr. 12, 2005 31-Dec-07

1241 GUILLERMO A. CASTASUS Bd. Res. No. 49 dtd. Apr. 12, 2005 31-Dec-07

Bd. Res. No. dtd.


1242 MARIA CRESENCIA DE VERA DALAY Bd. Res. No. 80 dtd. July 8, 2015 31-Dec-17 Nov. 27, 2017 27-Nov-17 25-May-20
Bd. Res. No. 42 dtd. March 28, Bd. Res. No. dtd.
1243 MARINA A. TAN DU 2011 31-Dec-13 May 12, 2017 12-May-17 3-Mar-20

Bd. Res. No. 94


1244 NELIA PARALE ESTUARIA Bd. Res. No. 60 dtd. March 6, 2013 31-Dec-15 dtd. April 12, 2016 12-Apr-16 31-Dec-18
Bd. Res. No. 78
Bd. Res. No. 121 dtd. August 28, dtd. March 28,
1245 REMIGIA ABADIANO ALDAVE 2013 31-Dec-16 2016 1-Jan-17 31-Dec-19
Bd. Res. No. 04
dtd. January 18,
1246 ROMUALDO MONDOÑEDO SAWAY Bd. Res. No. 263 dtd. Dec. 9, 2013 31-Dec-16 2018 10-Apr-17 15-Apr-20
Bd. Res. No. 43
1247 ROSARIO C. LOPEZ Bd. Res. No. 289 dtd. Dec. 23, 2013 31-Dec-16 dtd. Feb. 9, 2017 9-Feb-17 25-Apr-20

Page 115
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
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NO. PARTNERSHIPS DATE DATE (BR NO. / DATE) From To

1248 SHIELA RYAN V. JABALON Bd. Res. No. 49 dtd. Apr. 12, 2005 31-Dec-07

1249 TERESITA S. ESPARTERO Bd. Res. No. 49 dtd. Apr. 12, 2005 31-Dec-07
Bd. Res. No. ___
1250 WILMA DE LARA GIDAYA Bd. Res. No. 210 dtd. Oct. 29, 2013 31-Dec-16 dtd. April 10, 2017 10-Apr-17 19-Jul-20

Bd. Res. No. 29 dtd. December 19, Bd. Res. No. dtd.
1251 ZENAIDA SANTOS ALEJO 2014 31-Dec-17 July 18, 2017 18-Jul-17 22-Jun-20

1252 ALFONSO A. TRILLO Bd. Res. No. 50 dtd. Apr. 12, 2005 31-Dec-07
Bd. Res. No. 216
1253 ANITA R. UY Bd. Res. No. 119 dtd. Sept. 6, 2010 31-Dec-13 dtd. Oct. 29, 2013 1-Jan-14 31-Dec-16
Bd. Res. No. 101
1254 AVELINO S. SANOY Bd. Res. No. 50 dtd. Apr. 12, 2005 31-Dec-07 dtd. May 12, 2008 12-May-08 31-Dec-10

Bd. Res. No. dtd.


1255 CARMENCITA L. CHUA Bd. Res. No. 259 dtd. Dec. 9, 2013 31-Dec-16 May 12, 2017 12-May-17 28-May-20
Bd. Res. No. 42
1256 CORAZON F. SANTOS Bd. Res. No. 50 dtd. Apr. 12, 2005 31-Dec-07 dtd. Jan. No.
Bd. Res. 28, 2008 28-Jan-08 31-Dec-10
____ dtd. April
1257 DOMINENA RAÑA-LOPEZ Bd. Res. No. 230 dtd. Oct. 29, 2013 31-Dec-16 10, 2017 10-Apr-17 12-Oct-20
Bd. Res. No. 48 dtd. March 28, Bd. Res. No. 17
1258 ELY ROJAS BRETAÑA 2011 31-Dec-13 dtd. Feb. 2, 2015 2-Feb-15 31-Dec-17
Bd. Res. No. 172 dtd. Sept. 21, Bd. Res. No. dtd.
1259 EVELYN B. ALVARADO 2015 31-Dec-17 Jan. 1, 2018 11-Jan-18 15-Mar-21

Page 116
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
GLENDA SALAZAR PADOR (Formerly: GLENDA S. Bd. Res. No. dtd.
1260 PADOR - HILADO) Bd. Res. No. 17 dtd. Feb. 2, 2015 31-Dec-17 Nov. 27, 2017 27-Nov-17 15-Feb-20

1261 JEAN ROSE M. DUHAYLONGSOD Bd. Res. No. 50 dtd. Apr. 12, 2005 31-Dec-07

1262 JUANITA G. MAGBANUA Bd. Res. No. 50 dtd. Apr. 12, 2005 31-Dec-07
Bd. Res. No. 190
1263 MA. BELINA MARANAN PRADIL Bd. Res. No. 132 dtd. Dec. 2, 2010 31-Dec-13 dtd. Oct. 29, 2013 1-Jan-14 31-Dec-16

1264 MILAGROS B. LOTERINIA Bd. Res. No. 50 dtd. Apr. 12, 2005 31-Dec-07
Bd. Res. No. 159 dtd. Sept. 27, Bd. Res. No. 25
1265 REBECCA C. MINODIN 2013 31-Dec-16 dtd. Jan. 18, 2017 18-Jan-17 31-Dec-19
Bd. Res. No. 357
Bd. Res. No. 126 dtd. August 28, dtd. November 3,
1266 ROLANDO APANAN CODILLA 2013 31-Dec-16 2016 1-Jan-17 31-Dec-19
Bd. Res. No. 43
1267 RONALDO MONTENEGRO GRUYAL Bd. Res. No. 199 dtd. Oct. 29, 2013 31-Dec-16 dtd. Feb. 9, 2017 9-Feb-17 16-Jun-20
Bd. Res. No. 180
1268 ALFONSO B. PISCASIO Bd. Res. No. 51 dtd. Apr. 12, 2005 31-Dec-07 dtd. Nov. 6, 2007 1-Jan-08 31-Dec-10

Bd. Res. No. dtd.


1269 ANNABELLE A. PASTRANA Bd. Res. No. 108 dtd. July 14, 2015 31-Dec-17 Nov. 21, 2017 21-Nov-17 28-Sep-20
Bd. Res. No. 297 dtd. December Bd. Res. No. 63
1270 ARMANDO DIASNES LAYCO 27, 2013 31-Dec-15 dtd. Feb. 19, 2016 19-Feb-16 31-Dec-18

1271 DULCE V. SANTOS Bd. Res. No. 51 dtd. Apr. 12, 2005 31-Dec-07

Page 117
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
IN THE PRACTICE OF PUBLIC ACCOUNTANCY
As of April 30, 2018
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

1273 EDNIE S. EUSEBIO Bd. Res. No. 51 dtd. Apr. 12, 2005 31-Dec-07
Bd. Res. No. ___
1274 FELICIANO GAPUZ FERNANDEZ Bd. Res. No. 314 dtd. Dec. 27, 2013 31-Dec-16 dtd. April 10, 2017 10-Apr-17 25-Aug-20
Bd. Res. No. 25
1275 FLORA C. MENDOZA Bd. Res. No. 51 dtd. Apr. 12, 2005 31-Dec-07 dtd. Jan. 28, 2008 28-Jan-08 31-Dec-10

1276 FLORDELIZA P. ABANGCO Bd. Res. No. 51 dtd. Apr. 12, 2005 31-Dec-07
Bd. Res. No. dtd.
1277 GEORGE YAP ONGKEKO Bd. Res. No. 09 dtd. Feb. 2, 2015 31-Dec-17 Oct. 20, 2017 20-Oct-17 22-May-20

1278 GLORIA ACOSTA - MENDOZA Bd. Res. No. 51 dtd. Apr. 12, 2005 31-Dec-07
Bd. Res. No. 84
1279 HERRIE C. ANDRADE Bd. Res. No. 51 dtd. Apr. 12, 2005 31-Dec-07 dtd. July 15, 2009 15-Jul-09 31-Dec-11
Resolution No. 256
YU VILLAR TADEJA AND CO. (Formerly: Bd. Res. No. 55 dated Sept. 28, 2017
1280 ABUEL YU VILLAR & CO.) Bd. Res. No. 18 dtd. Jan. 8, 2013 31-Dec-15 dtd. Feb. 19, 2016 19-Feb-16 31-Dec-18 adopting the change of

Bd. Res. No. 213


1281 JOAQUIN VILLEGAS TOLEDO Bd. Res. No. 83 dtd. Oct. 11, 2011 31-Dec-13 dtd. Oct. 29, 2013 1-Jan-14 31-Dec-16
Bd. Res. No. 272
1282 JOEL ANTIPOLO LUCENIO Bd. Res. No. 61 dtd. April 26, 2011 31-Dec-13 dtd. Dec. 18, 2013 1-Jan-14 31-Dec-16
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

Page 118
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IN THE PRACTICE OF PUBLIC ACCOUNTANCY
As of April 30, 2018
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 11, Bd. Res. No. dtd.
1284 NENITA PANGUITO ARRIOLA 2015 31-Dec-17 Jan. 11, 2018 11-Jan-18 6-Oct-21

1285 PERLITA S. ABELA Bd. Res. No. 51 dtd. Apr. 12, 2005 31-Dec-07

1286 VICENTE T. ONGKEKO Bd. Res. No. 51 dtd. Apr. 12, 2005 31-Dec-07
Bd. Res. No. dtd.
1287 WILFREDO PAGUIA GARCIA Bd. Res. No. 207 dtd. Oct. 29, 2013 31-Dec-16 May 12, 2017 12-May-17 24-Feb-20

Bd. Res. No. 118


1288 YOLANDA LOZADA BARCO Bd. Res. No. 82 dtd. July 15, 2009 31-Dec-11 dtd. Dec 22, 2011 1-Jan-12 31-Dec-14

Bd. Res. No. 54


1289 YOLANDA MENDOZA - LEGASPI Bd. Res. No. 51 dtd. Apr. 12, 2005 31-Dec-07 dtd. Mar. 18, 2008 18-Mar-08 10-Dec-10

Bd. Res. No. 69


1290 ANDREA GUMBAN TITULAR Bd. Res. No. 73 dtd. April 10, 2008 10-Apr-08 dtd. April 26, 2011 26-Apr-11 31-Dec-13
Bd. Res. No.
____ dtd. April
1291 CARMEN A. DEL ROSARIO - ANDRADE Bd. Res. No. 24 dtd. Feb. 4, 2015 31-Dec-17 10, 2017 10-Apr-17 13-Nov-20

1292 CHELINA B. DUMAGPI Bd. Res. No. 52 dtd. Apr. 12, 2005 31-Dec-07

Bd. Res. No. 08


1293 CONSTANTINO RAPISURA RABARA, SR. Bd. Res. No. 97 dtd. Oct. 19, 2011 31-Dec-13 dtd. Feb. 2, 2015 2-Feb-15 31-Dec-17
Bd. Res. No. 72
1294 DELIA LIONGSON CASTRO Bd. Res. No. 67 dtd. May 5, 2009 31-Dec-11 dtd. June 5, 2012 5-Jun-12 31-Dec-14

Page 119
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As of April 30, 2018
PREVIOUS ACCREDITATION APPROVAL
REG. NAME OF FIRM / BR. NO. EXPIRY REFERENCE VALIDITY REMARKS
NO. PARTNERSHIPS DATE DATE (BR NO.No.
Bd. Res. / DATE)
127 From To
dtd. March 17,
1295 EMELIA BURGOS PRIEGO Bd. Res. No. 199 dtd. Oct. 29, 2013 31-Dec-16 2017 17-Mar-17 4-Dec-20

1296 EVELY L. CHUN - PENG Bd. Res. No. 52 dtd. Apr. 12, 2005 31-Dec-07 Bd. Res. No.418
dtd. November
1297 FE NIEVA JAMBALOS Bd. Res. No. 261 dtd. Dec. 9, 2013 31-Dec-16 24, 2016 1-Jan-17 20-Dec-19

Bd. Res. No. 169 dtd. Sept. 27, Bd. Res. No. 42
1298 FLOR S. MARASIGAN 2013 31-Dec-16 dtd. Feb. No.
Bd. Res. 9, 2017
127 9-Feb-17 7-Nov-20
dtd. March 17,
1299 GLENN CABRAS PASTORIZA Bd. Res. No. 229 dtd. Oct. 29, 2013 31-Dec-16 2017 17-Mar-17 23-Sep-20

Bd. Res. No. 156 dtd. Sept. 27, Bd. Res. No. 432
1300 JACQUELINE O. YAP 2013 31-Dec-16 dtd. Dec. 14, 2016 1-Jan-17 31-Dec-19
Bd. Res. No. 128 dtd. August 28, Bd. Res. No. 238
1301 JOSEPHINE CARABEO HERRERA 2013 31-Dec-15 dtd. Dec. 4, 2015 1-Jan-16 31-Dec-18

Bd. Res. No. 345


1302 MARY JEAN L. RAMOS Bd. Res. No. 73 dtd. July 1, 2011 31-Dec-13 dtd. Dec. 27, 2013 1-Jan-14 31-Dec-16

Bd. Res. No. 45 dtd. March 11, Bd. Res. No. dtd.
1303 NILDA DELA ROSA TRINIDAD 2015 31-Dec-17 April 2, 2018
Bd. Res. No. 163 2-Apr-18 21-Jun-21
dtd. Sept. 27,
1304 PURITA ARCA QUINTOS Bd. Res. No. 122 dtd. Sept. 6, 2010 31-Dec-13 2013
Bd. Res. No. 434 1-Jan-14 31-Dec-16
Bd. Res. No. 166 dtd. Sept. 27, dtd. Dec. 14,
1305 RODOLFO RAMIREZ KHIA 2013 31-Dec-16 2016 1-Jan-17 31-Dec-19

Page 120
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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
Cancelled effective
Sept. 22, 2009.
Partner of A. M. Yu &
Bd. Res. No. 32 Associates (BR No. 97
1306 ROSEMARIE R. SALVIO Bd. Res. No. 52 dtd. Apr. 12, 2005 31-Dec-07 dtd. Jan. 28, 2008 28-Jan-08 31-Dec-10 dtd. Sept. 22, 2009)
Bd. Res. No. 76
1307 SOFIA REYES UY Bd. Res. No. 52 dtd. Apr. 12, 2005 31-Dec-07 dtd. July 15, 2009 15-Jul-09 31-Dec-11

1308 YOLANDA D. MATANGUIHAN Bd. Res. No. 52 dtd. Apr. 12, 2005 31-Dec-07

Bd. Res. No. dtd.


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

1310 ANTONIO NICOLAS - SANTIAGO Bd. Res. No. 42 dtd. Apr. 12, 2005 31-Dec-07

Bd. Res. No. 32


1311 GLORIA S. MEDINA Bd. Res. No. 42 dtd. Apr. 12, 2005 31-Dec-07 dtd. Jan. 28, 2008 28-Jan-08 31-Dec-10

Bd. Res. No. dtd.


1312 FLORECITA BESA GELVEZON Bd. Res. No. 62 dtd. Dec 29, 2014 31-Dec-17 Oct. 20, 2017 20-Oct-17 14-Oct-20
Bd. Res. No. dtd.
1313 J. PHOEBUS G. FRANCISCO SANTOS Bd. Res. No. 08 dtd. Feb. 2, 2015 31-Dec-17 Jan. 11, 2018 11-Jan-18 28-Mar-21

1314 JESUSA E. PERAN - JANDA Bd. Res. No. 42 dtd. Apr. 12, 2005 31-Dec-07

1315 LYDIA I. YASON - GALANG Bd. Res. No. 42 dtd. Apr. 12, 2005 31-Dec-07 Bd. Res. No. 81
dtd. March 10,
1316 MARIA LOURDES AROYO ALARCON Bd. Res. No. 270 dtd. Dec. 9, 2013 31-Dec-16 2017 10-Mar-17 16-Apr-20

Page 121
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PREVIOUS ACCREDITATION APPROVAL
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NO. PARTNERSHIPS DATE DATE (BR NO. / DATE) From To
Bd. Res. No. 06
1317 MILAGROS P. CANUDAY Bd. Res. No. 217 dtd. Oct. 29, 2013 31-Dec-16 dtd. Jan. 18, 2017 18-Jan-17 31-Dec-19

1318 REMEDIOS G. CAPARAS Bd. Res. No. 42 dtd. Apr. 12, 2005 31-Dec-07
Bd. Res. 09 dtd.
1319 SUSAN BALINGIT LEE Bd. Res. 20 dtd. Mar 4, 2009 31-Dec-11 Mar 4, 2009 9-Feb-16 31-Dec-18
Bd. Res. No. 156 dtd. Sept. 27, Bd. Res. No. 08
1320 FLOR VALENTINO ISOLA 2013 31-Dec-16 dtd. Jan. 18, 2017 18-Jan-17 31-Dec-19
Bd. Res. No. 05
1321 ELLINOR CRUZ FUA Bd. Res. No. 188 dtd. Oct. 29, 2013 31-Dec-16 dtd. Feb. 1, 2018 29-Jun-17 3-Mar-20
Bd. Res. No. 84
dtd. March 10,
1322 ALEXANDER E. RAMOS AND ASSOCIATES Bd. Res. No. 244 dtd. Oct. 29, 2013 31-Dec-16 2017 10-Mar-17 20-Sep-20
Bd. Res. No. 210
1323 GATMAITAN AND ASSOCIATES Bd. Res. No. 328 dtd. Dec. 27, 2013 31-Dec-16 dtd. April 17, 2017 17-Apr-17 8-Aug-20
Additional Partner:
Maria Nita Esmeralda
Bd. Res. No. dtd. Ferreras Acosta Board
1324 I. T. SABADO & ASSOCIATES Bd. Res. No. 19 dtd. Feb. 2, 2015 31-Dec-17 Jan. 11, 2018 11-Jan-18 10-Sep-21 Resolution 19 series
Bd. Res. No. 49
1325 LICUAN LICUAN & ASSOCIATES Bd. Res. No. 54 dtd. Apr. 18, 2005 31-Dec-07 dtd. Jan. 28, 2008 28-Jan-08 31-Dec-10
Bd. Res. No. 68
dtd. March 8,
1326 TABTAB, TABTAB & CO. Bd. Res. No. 327 dtd. Dec. 28, 2013 31-Dec-16 2017 8-Mar-17 5-Dec-20

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.

Page 122
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

1328 MACASO, GAMBOA, GALVAN AND COMPANY Bd. Res. No. 61 dtd. May 25, 2005 31-Dec-07

Bd. Res. No. 30 dtd. December 19, Bd. Res. No. dtd.
1329 JOCELYN ABENOJAR PURUGGANAN 2014 31-Dec-17 August
Bd. Res.10,
No.2017
368 10-Aug-17 30-Oct-20
Bd. Res. No. 121 dtd. August 28, dtd. November
1330 LOLITA DELA CRUZ COLANDOG 2013 31-Dec-16 17, 2016 1-Jan-17 31-Dec-19
Bd. Res. No. 10
1331 SARAH ACUÑA RAMOS Bd. Res. No. 55 dtd. May 03, 2005 31-Dec-07 dtd. Jan. 27, 2010 1/27/2010 31-Dec-12

1332 SANTOS C. BENIPAYO, JR. Bd. Res. No. 55 dtd. May 03, 2005 31-Dec-07
Bd. Res. No.07 dtd. August 13, Bd. Res. No.___
1333 VALENTINA DE CASTRO PAGDAÑGANAN 2014 31-Dec-16 dtd. April 10, 2017 10-Apr-17 3-Nov-20

FUENTES AND COMPANY (Formerly: DELGADO FUENTES Bd. Res. No. 32 dtd. March 28, Bd. Res. No. 350
1334 AND COMPANY ) 2011 31-Dec-13 dtd. Dec. 27, 2013 1-Jan-14 31-Dec-16

Bd. Res. No.


___dtd. April 10,
1335 ARACELI QUIRIT ARZADON Bd. Res. No. 20 dtd. Mar 4, 2009 31-Dec-11 2017 10-Apr-17 5-Oct-20
Bd. Res. No. 17
1336 CARLOS J. REYES Bd. Res. No. 57 dtd. May 25, 2005 31-Dec-07 dtd. Mar 4, 2009 4-Mar-09 31-Dec-11
Bd. Res. No. 03
1337 CECIL NEPOMUCENO LINGAD Bd. Res. No. 337 dtd. Dec. 27, 2013 31-Dec-16 dtd. Jan. 18, 2017 18-Jan-17 31-Dec-19
Bd. Res. No. 41
1338 GERALDINE R. VILLADOLID Bd. Res. No. 57 dtd. May 25, 2005 31-Dec-07 dtd. Jan. 28, 2008 28-Jan-08 31-Dec-10

Page 123
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
IN THE PRACTICE OF PUBLIC ACCOUNTANCY
As of April 30, 2018
PREVIOUS ACCREDITATION APPROVAL
REG. NAME OF FIRM / BR. NO. EXPIRY REFERENCE VALIDITY REMARKS
NO. PARTNERSHIPS DATE DATE (BR NO. / DATE) From To

1339 JONATHAN T. MARANTAN Bd. Res. No. 57 dtd. May 25, 2005 31-Dec-07

1340 JULIET C. DANIELS Bd. Res. No. 57 dtd. May 25, 2005 31-Dec-07

1341 JUVY M. ENRIQUEZ - CAMUA Bd. Res. No. 57 dtd. May 25, 2005 31-Dec-07

Bd. Res. No. 30 dtd. December 19, Bd. Res. No. dtd.
1342 LETICIA S. RAPAS 2014 31-Dec-17 Oct. 20, 2017 20-Oct-17 10-Apr-20

Bd. Res. No. 20


1343 LITO CAILING CRUZADO Bd. Res. No. 225 dtd. Oct. 29, 2013 31-Dec-16 dtd. Jan. 18, 2017 18-Jan-17 31-Dec-19
Bd. Res. No. 73
1344 MILANI LUCAS - TARUC Bd. Res. No. 57 dtd. May 25, 2005 31-Dec-07 dtd. April 10, 2008 10-Apr-08 31-Dec-10

1345 NELIA DE JESUS - SOBREMONTE Bd. Res. No. 57 dtd. May 25, 2005 31-Dec-07 Bd. Res. No. 215
dtd. April 20,
1346 NIEVES V. ICALLA-OPENIA Bd. Res. No. 211 dtd. Oct. 29, 2013 31-Dec-16 2017 20-Apr-17 3-Aug-20

Bd. Res. No. 34 dtd. December 19, Bd. Res. No. dtd.
1347 NILDA PONAYO - NAMOCATCAT 2014 31-Dec-17 Sept. 18, 2017 18-Sep-17 4-Jul-20
Bd. Res. No. 78
dtd. March 10,
1348 PAUL NICOMEDES LOPEZ ROLDAN Bd. Res. No. 318 dtd. Dec. 27, 2013 31-Dec-16 2017 10-Mar-17 15-Sep-20
Bd. Res. No. 20
1349 RICARDO FALLAR RODEO Bd. Res. No. 57 dtd. May 25, 2005 31-Dec-07 dtd. Mar. 4, 2009 4-Mar-09 31-Dec-11

1350 ROSANNA T. BUNGAYON Bd. Res. No. 57 dtd. May 25, 2005 31-Dec-07

Page 124
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
IN THE PRACTICE OF PUBLIC ACCOUNTANCY
As of April 30, 2018
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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. 32
1351 VELMOUR C. ABAD Bd. Res. No. 57 dtd. May 25, 2005 31-Dec-07 dtd. Jan. 28, 2008 28-Jan-08 31-Dec-10

1352 WEIMAR P. ORAJAY Bd. Res. No. 57 dtd. May 25, 2005 31-Dec-07

Bd. Res. No. 248 dtd. OCT. 29, Bd. Res. No. ___
1353 YOLITO FABONAN FABREGAS 2013 31-Dec-16 dtd. April 10, 2017 10-Apr-17 31-Aug-20

1354 ZACARIAS A. CAYETANO III Bd. Res. No. 57 dtd. May 25, 2005 31-Dec-07
Bd. Res. No. 264
Bd. Res. No. 123 dtd. August 28, dtd. Sept. 23,
1355 ANALIA D. KING 2013 31-Dec-16 2016 1-Jan-17 31-Dec-19

1356 DELIA G. TOSCO Bd. Res. No. 58 dtd. May 25, 2005 31-Dec-07
Bd. Res. No. 170
1357 DONABEL TAN CHUA Bd. Res. No. 146 dtd. Sept. 9, 2013 31-Dec-16 dtd. April 7, 2017 7-Apr-17 1-Oct-20

Bd. Res. No. 74


1358 EDMUNDO FRAC TAN Bd. Res. No. 27 dtd. Mar. 4, 2009 31-Dec-11 dtd. June 5, 2012 5-Jun-12 31-Dec-14
Bd. Res. No. 07 dtd. August 13, Bd. Res. No.
1359 FLORA A. BRIONES 2014 31-Dec-16 dtd. May 12, 2017 12-May-17 3-Nov-20

Bd. Res. No. dtd.


1360 GRACE T. UY Bd. Res. No. 29 dtd. Dec. 19, 2014 31-Dec-17 Feb. 8, 2018 8-Feb-18 24-Nov-21

1361 JOEL V. RAMOS Bd. Res. No. 58 dtd. May 25, 2005 31-Dec-07

Bd. Res. No. 27


1362 JONATHAN V. URSOS Bd. Res. No. 58 dtd. May 25, 2005 31-Dec-07 dtd. Mar. 4, 2007 4-Mar-09 31-Dec-11

Page 125
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Bd. Res. No. dtd.
September 18,
1363 JOSE JAVIER PANTON Bd. Res. No. 47 dtd. Dec. 29, 2014 31-Dec-17 2017 18-Sep-17 24-Dec-20

1364 LUIS I. URSAL Bd. Res. No. 58 dtd. May 25, 2005 31-Dec-07

Bd. Res. No. 03


1365 MARGARITA C. ZAMORA Bd. Res. No. 73 dtd. April 10, 2008 31-Dec-10 dtd. Jan. 31, 2012 31-Jan-12 31-Dec-14

1366 MARGARITA GO CATINDIG Bd. Res. No. 58 dtd. May 25, 2005 31-Dec-07

1367 MOHAMMAD S. PAGOMPATUN Bd. Res. No. 58 dtd. May 25, 2005 31-Dec-07
Bd. Res. No. 138
1368 OLIVIA PRIETO-LEGASPI Bd. Res. No. 58 dtd. May 25, 2005 31-Dec-07 dtd. July 18,
Bd. Res. No.2008
08 18-Jul-08 31-Dec-10
dtd. August 13,
1369 POLICARPIO CANLAS PAMINTUAN, JR. Bd. Res. No. 132 dtd. Dec. 2, 2010 31-Dec-10 2014
Bd. Res. No. 264 13-Aug-14 31-Dec-16
Bd. Res. No. 124 dtd. August 28, dtd. Sept. 23,
1370 RICHARD MARTIR KING 2013 31-Dec-16 2016 1-Jan-17 31-Dec-19

Bd. Res. No. 213


1371 ROSSANA ALMADILLA CONCEPCION Bd. Res. No. 263 dtd. Dec. 9, 2013 31-Dec-16 dtd. April 20, 2017 20-Apr-17 10-Dec-20
Bd. Res. No. 17
1372 SEGISMUNDO JAVELLANA DELARMENTE Bd. Res. No. 04 dtd. Feb. 8, 2011 31-Dec-13 dtd. Feb. 2, 2015 2-Feb-15 31-Dec-17
Bd. Res. No. 43
1373 AGUSTINA T. LIM Bd. Res. No. 190 dtd. Oct. 29, 2013 31-Dec-16 dtd. Feb. 9, 2017 9-Feb-17 2-Aug-20
Bd. Res. No. 42 dtd. March 28, Bd. Res. No. 342
1374 ALAIN PARRA SISCAR 2011 31-Dec-13 dtd. Dec. 27, 2013 1-Jan-14 31-Dec-16

Page 126
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Bd. Res. No. 142
Bd. Res. No. 08 dtd. August 13, dtd. March 28,
1375 ANALYNDA M. BENZON 2014 31-Dec-16 2017 28-Mar-17 25-Oct-20

1376 ARLEEN S. MEDINA Bd. Res. No. 59 dtd. May 25, 2005 31-Dec-07
Bd. Res. No. 08
1377 AUREA I. GRUYAL Bd. Res. No. 69 dtd. April 2, 2008 31-Dec-10 dtd. Jan. 18, 2017 18-Jan-17 31-Dec-19

Bd. Res. No. ___


1378 EDUARDO LUNA DE LA CRUZ Bd. Res. No. 287 dtd. Dec. 23, 2013 31-Dec-16 dtd. April 10, 2017 10-Apr-17 19-Apr-20

Bd. Res. No. 162


1379 EVELYN O. JAVIER Bd. Res. No. 181 dtd. Oct. 30, 2008 31-Dec-10 dtd. Dec. 21, 2010 1-Jan-11 31-Dec-13

1380 FRANCISCO T. DE GUZMAN Bd. Res. No. 59 dtd. May 25, 2005 31-Dec-07
Bd. Res. No. 97
dtd. August 13,
1381 JINKY A. ALORA Bd. Res. No. 73 dtd. July 15, 2009 31-Dec-11 2012
Bd. Res. No. 79 13-Aug-12 31-Dec-14
dtd. March 10,
1382 LOLITA MOJICA HERNANDEZ Bd. Res. No. 211 dtd. Oct. 29, 2013 31-Dec-16 2017 10-Mar-17 28-Mar-20

Bd. Res. No. 165


1383 MA. LUZ C. TAMPIS Bd. Res. No. 319 dtd. Dec. 27, 2013 31-Dec-16 dtd. April 7, 2017 7-Apr-17 19-Jul-20

1384 MANUEL B. JOLITO, JR. Bd. Res. No. 59 dtd. May 25, 2005 31-Dec-07

1385 MARIA EMESTEL SOCORRO M. RAMOS Bd. Res. No. 59 dtd. May 25, 2005 31-Dec-07

Page 127
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Bd. Res. No. 123


1386 MARIA NENITA B. IBIETA Bd. Res. No. 59 dtd. May 25, 2005 31-Dec-07 dtd. May No.
Bd. Res. 23, 2016
33 23-May-16 31-Dec-18
dtd. March 28,
1387 MERCEDES L. QUIMSING Bd. Res. No. 115 dtd. May 29, 2008 31-Dec-10 2011 28-Mar-11 31-Dec-13
Bd. Res. No. 08 dtd. August 13, Bd. Res. No. dtd.
1388 REMEDIOS PLOMANTES DUMDUM 2014 31-Dec-16 May 12, 2017 12-May-17 18-Sep-20

1389 RIA A. CASUNCAD Bd. Res. No. 59 dtd. May 25, 2005 31-Dec-07
Bd. Res. No. 260
dtd. Sept. 23,
1390 SIMONETTE MARANAN LIUTONGCO Bd. Res. No. 71 dtd. June 5, 2012 31-Dec-14 2016 23-Sep-16 31-Dec-18

Bd. Res. No. 214


1391 TERESITA SERRANO CARIAGA Bd. Res. No. 69 dtd. April 26, 2011 31-Dec-13 dtd. April No.
Bd. Res. 20, 2017 20-Apr-17 22-Sep-20
1___ dtd. April
1392 TOMAS PACHECO DULATAS Bd. Res. No. 147 dtd. Sept. 9, 2013 31-Dec-16 10, 2017 10-Apr-17 7-Mar-20
Bd. Res. No. 65
dtd. March 2,
1393 MARILOU BANAAG SANTOS Bd. Res. No. 272 dtd. Dec. 18, 2013 31-Dec-16 2017 2-Mar-17 15-Jul-20
Bd. Res. No. 157
Bd. Res. No. 110 dtd. Sept. 12, dtd. August 24,
1394 LOPEZ & CO. 2012 31-Dec-15 2015 1-Jan-16 31-Dec-18

1395 ANNE FRANCES RESURRECCION - DE LEON Bd. Res. No. 62 dtd. May 27, 2005 31-Dec-07
Bd. Res. No. dtd.
1396 BENITA ABIERAS FERRERAS Bd. Res. No. 62 dtd. May 27, 2005 31-Dec-07 May 12, 2017 12-May-17 10-Dec-20
Bd. Res. No. 68
1397 CHARLIE C. JAO Bd. Res. No. 62 dtd. May 27, 2005 31-Dec-07 dtd. April 2, 2008 2-Apr-08 31-Dec-10

Page 128
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1398 CONSOLACION VIDANES SAN PEDRO Bd. Res. No. 62 dtd. May 27, 2005 31-Dec-07

1399 IAN PAUL P. DALIN Bd. Res. No. 62 dtd. May 27, 2005 31-Dec-07
Bd. Res. No. dtd.
1400 JOVENTINA MARQUEZ RAPANUT Bd. Res. No. 39 dtd. Dec. 19, 2014 31-Dec-17 Oct. 20, 2017 20-Oct-17 25-Jan-20
Bd. Res. No. dtd.
1401 LESLIE UY BEJEMINO Bd. Res. No. 121 dtd. July 24, 2015 31-Dec-17 Oct. 20, 2017 20-Oct-17 10-Aug-20

1402 LOUISE DELA CRUZ - VERGEL DE DIOS Bd. Res. No. 62 dtd. May 27, 2005 31-Dec-07
Bd. Res. No. 78
Bd. Res. No. 165 dtd. Sept. 27, dtd. March 10,
1403 MARDOMEO HABARADAS RAYMUNDO 2013 31-Dec-16 2017 10-Mar-17 23-Jul-20
Bd. Res. No. 05
1404 MARILOU P. GARCIA Bd. Res. No. 44 dtd. Jan. 28, 2008 31-Dec-10 dtd. Feb. 1, 2018 29-Jun-17 18-Jun-20

Bd. Res. No. 67


1405 PACITA TRINIDAD ESGUERA Bd. Res. No. 62 dtd. May 27, 2005 31-Dec-07 dtd. May 5, 2009 5-May-09 31-Dec-11
Bd. Res. No. 288
1406 RAMON ALZOLA NAVARRO Bd. Res. No. 60 dtd. April 26, 2011 31-Dec-13 dtd. Dec. 23, 2013 1-Jan-14 31-Dec-16

1407 RHODORA M. ROMERA Bd. Res. No. 62 dtd. May 27, 2005 31-Dec-07
Bd. Res. No. 13
1408 ROLANDO U. ADRIAS Bd. Res. No. 62 dtd. May 27, 2005 31-Dec-07 dtd. Jan. 14, 2008 14-Jan-08 31-Dec-10

Bd. Res. No. 250 dtd. Nov. 11, Bd. Res. No. 150
1409 RUFO R. MENDOZA 2013 31-Dec-16 dtd. July 4, 2016 1-Jan-17 31-Dec-19

Page 129
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NO. PARTNERSHIPS DATE DATE (BR NO. / DATE) From To

Bd. Res. No. 23


1410 BALDOZA, ABAT & CO. Bd. Res. No. 62 dtd. May 27, 2005 31-Dec-07 dtd. Mar. 4, 2009 4-Mar-09 31-Dec-11
Bd. Res. No. 04
dtd. January 18,
1411 P.R. RAMOSO & CO. Bd. Res. No. 290 dtd. Dec. 23, 2013 31-Dec-16 2018 10-Apr-17 20-Dec-20

Bd. Res. No. 46


1412 PADUA, AQUINO & CO. Bd. Res. No. 62 dtd. May 27, 2005 31-Dec-07 dtd. Jan. 28, 2008 28-Jan-08 31-Dec-10
Bd. Res. No. 328
dtd. November 3,
1413 YAP & ASSOCIATES Bd. Res. No. 349 dtd. Dec. 27, 2013 31-Dec-16 2016 1-Jan-17 31-Dec-19
Bd. Res. No. 10
1414 AGAPITA INOCANDO MONTES Bd. Res. No. 63 dtd. May 27, 2005 31-Dec-07 dtd. Jan. 18, 2017 18-Jan-17 31-Dec-19

Bd. Res. No. 217


1415 BELLA FLOR CABRAS PASTORIZA Bd. Res. No. 151 dtd. Sept. 9, 2013 31-Dec-16 dtd. April 20, 2017 20-Apr-17 10-Jun-20

Bd. Res. No. 62


1416 CRISTINE FELICES M. PARBA Bd. Res. No. 63 dtd. May 27, 2005 31-Dec-07 dtd. April 26, 2012 26-Apr-12 31-Dec-14
Bd. Res. No. 264
dtd. Sept. 23,
1417 DANILO BIEREN BARRAMEDA Bd. Res. No. 34 dtd. Mar. 6, 2009 31-Dec-11 2016 23-Sep-16 31-Dec-18

Bd. Res. No. 07 dtd. August 13, Bd. Res. No. 44


1418 ESTER R. REBANAL 2014 31-Dec-16 dtd. Feb. 9, 2017 9-Feb-17 1-Apr-20

Page 130
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1419 FELIX D. CENA Bd. Res. No. 63 dtd. May 27, 2005 31-Dec-07

Bd. Res. No. 79


1420 GRACE VANZUELA QUINTANA Bd. Res. No. 109 dtd. May 12, 2008 31-Dec-10 dtd. Oct. 7,
Bd. Res. No.2011
419 7-Oct-11 31-Dec-13
dtd. November
1421 MIRASOL P. MERCADO Bd. Res. No. 256 dtd. Dec. 9. 2013 31-Dec-16 24,
Bd. 2016
Res. No. 418 1-Jan-17 31-Dec-19
dtd. November
1422 MIRIAM P. ORGETA Bd. Res. No. 63 dtd. May 27, 2005 31-Dec-07 24,
Bd. 2016
Res. No. 173 24-Nov-16 31-Dec-18
dtd. Sept. 21,
1423 RUFINO OMAÑA BANGI Bd. Res. No. 145 dtd. July 18, 2008 31-Dec-10 2015 21-Sep-15 31-Dec-17
Bd. Res. No. 249
Bd. Res. No. 224 dtd. December dtd. August 26,
1424 DELA CRUZ, NEPOMUCENO & ASSOCIATES 28, 2012 31-Dec-15 2016 25-Aug-16 31-Dec-18

Bd. Res. No. 35 (A) dtd. March 4, Bd. Res. No. dtd.
1425 DONGON, LEONG & ASSOCIATES 2015 Bd.31-Dec-17
Res. January 11, 2018 11-Jan-18 9-Sep-21
No. 05 dtd. Bd. Res. No. 04
Bd. Res. No. 51 dtd. March 28, August 13, dtd. January 18,
1426 ERIBERT S. PADILLA AND CO. 2011 2014 2018 10-Apr-17 23-Jan-20
Additional partner:
E.G. QUITALIG & CO. (Formerly: PINEDA, Bd. Res. No. 11 Albert G. Morales under
1427 QUITALIG & CO.) Bd. Res. No. 330 dtd. Dec. 27, 2013 31-Dec-16 dtd. Jan. 18, 2017 18-Jan-17 31-Dec-19 Board Resolution No.

1428 ALEXANDER R. TALLA Bd. Res. No. 64 dtd. May 27, 2005 31-Dec-07 Bd. Res. No. 354
dtd. November 3,
1429 AMPARO CANTOR DIESMOS Bd. Res. No. 148 dtd. Sept. 9, 2013 31-Dec-16 2016 3-Nov-16 31-Dec-18

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

Page 131
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Bd. Res. No. dtd.


1431 BERNARDITA E. TABUZO Bd. Res. No. dtd. February 2, 2015 31-Dec-17 Jan. 11, 2018
Bd. Res. No. 237 11-Jan-18 3-Sep-21
dtd. April 25,
1432 DENNIS LU DE LEON Bd. Res. No. 66 dtd. July 8, 2015 31-Dec-17 2017 25-Apr-17 21-Apr-20
Bd. Res. No. dtd.
1433 EMERITA TUAZON PEREZ Bd. Res. No. 40 dtd. Dec. 19, 2014 31-Dec-17 July 18, 2017 18-Jul-17 18-Jul-20

Bd. Res. No. 44


1434 ERLINDA CONCEPCION SAN ESTEBAN Bd. Res. No. 316 dtd. Dec. 27, 2013 31-Dec-16 dtd. Feb. 9, 2017 9-Feb-17 23-Apr-20

Bd. Res. No. 171


1435 JOCELYN P. CHENG Bd. Res. No. 322 dtd. Dec. 27, 2013 31-Dec-16 dtd. April 7, 2017 7-Apr-17 26-Feb-20
Bd. Res. No. 75
1436 LERNA A. LUGA Bd. Res. No. 64 dtd. May 27, 2005 31-Dec-07 dtd. April 10, 2008 10-Apr-08 31-Dec-10
Bd. Res. No. 33
1437 LOIDA R. PAGBA Bd. Res. No. 64 dtd. May 27, 2005 31-Dec-07 dtd. Jan. 28, 2008 28-Jan-08 31-Dec-10

1438 MA. CECILIA P. POBLETE - PELAYO Bd. Res. No. 64 dtd. May 27, 2005 31-Dec-07 Bd. Res. No. 167
Bd. Res. No. 130 dtd. Nov. 12, dtd. Sept. 27,
1439 MA. ROSANNA RAVARA MAGCANAN 2010 31-Dec-13 2013 1-Jan-14 31-Dec-16
Bd. Res. No. 51
1440 MARIA THERESA SY-MAÑALAC Bd. Res. No. 60 dtd. April 26, 2012 31-Dec-14 dtd. Feb. 18, 2016 18-Feb-16 31-Dec-18
Bd. Res. No.
____ dtd. April
1441 MARIO ENRIQUE ADVINCULA DE LOS REYES Bd. Res. No. 195 dtd. Oct. 29, 2013 31-Dec-16 10, 2017 10-Apr-17 12-Oct-20
Bd. Res. No. 433
1442 MANOLITO BAUTISTA DELA CRUZ Bd. Res. No. 152 dtd. Sept. 9, 2013 31-Dec-16 dtd. Dec. 14, 2016 1-Jan-17 31-Dec-19

Page 132
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1443 NILDA CONCEPCION BRIONES Bd. Res. No. 64 dtd. May 27, 2005 31-Dec-07
Bd. Res. No. 97
1444 ROBERTO DALANON ESTRELLA Bd. Res. No. 28 dtd. Jan. 23, 2013 31-Dec-15 dtd. Apr. 12, 2016 31-Dec-18

1445 ROSALIE FRANCISCO DE LEON Bd. Res. No. 64 dtd. May 27, 2005 31-Dec-07

Bd. Res. No. dtd.


1446 SALVE RAPAY-LLAVE Bd. Res. No. 64 dtd. May 27, 2005 31-Dec-07 Oct. 20, 2017 20-Oct-17 11-May-20

Bd. Res. No. 132


1447 SYLVIA R. CUENCA Bd. Res. No. 64 dtd. May 27, 2005 31-Dec-07 dtd. July 18, 2008 18-Jul-08 31-Dec-10
Bd. Res. No. 17
1448 ALWIN S. BENEDICTO Bd. Res. No. 67 dtd. April 26, 2011 31-Dec-13 dtd. Feb. 2, 2015 2-Feb-15 31-Dec-17
Cancelled effective
March 12, 2007. New
Partner of De Belen,
Dizon & Associates
1449 BERNARDINO C. DIZON Bd. Res. No. 65 dtd. May 27, 2005 31-Dec-07 BOA Acc. No. 2151

Bd. Res. No. 08 dtd. August 13, Bd. Res. No. dtd.
1450 DANTE GOLE AQUINO 2014 31-Dec-16 May 12, 2017 12-May-17 14-Mar-20

1451 EDGAR R. SY Bd. Res. No. 65 dtd. May 27, 2005 31-Dec-07

1452 ERLINDA B. MALIG Bd. Res. No. 65 dtd. May 27, 2005 31-Dec-07

1453 ERWIN D. VERIAL Bd. Res. No. 65 dtd. May 27, 2005 31-Dec-07

Page 133
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Bd. Res. No.05


1454 EUFRECINA PASCUA CARMEN Bd. Res. No. 53 dtd. Dec. 29, 2014 31-Dec-17 dtd. Feb. 1, 2018 29-Jun-17 7-Sep-20
Bd. Res. No. 09
1455 EVERCITO GADDI MANANSALA Bd. Res. No. 297 dtd. Dec. 27, 2013 31-Dec-16 dtd. Jan. 18, 2017 18-Jan-17 31-Dec-19

1456 FLORENCIA S. YUTUC-ESTRELLA Bd. Res. No. 65 dtd. May 27, 2005 31-Dec-07

1457 ISAIAS E. EMPEÑO Bd. Res. No. 65 dtd. May 27, 2005 31-Dec-07
Bd. Res. No. dtd.
1458 JOSE ENRIQUEZ VILLACORTA Bd. Res. No. 55 dtd. Dec. 29, 2014 31-Dec-17 Jan. 11, 2018 11-Jan-18 16-May-21

Bd. Res. No. 145


1459 JULIE ARCIBAL SIA Bd. Res. No. 115 dtd. Sept. 6, 2010 31-Dec-13 dtd. Sept. 9, 2013 1-Jan-14 31-Dec-16
Bd. Res. No. 155
1460 LORNA M. RAYOS DEL SOL Bd. Res. No. 01 dtd. Jan. 9, 2008 31-Dec-10 dtd. Dec. 21, 2010 1-Jan-10 31-Dec-13
Bd. Res. No. 353
dtd. November 3,
1461 MARIA TERESA MASANGKAY JAVIER Bd. Res. No. 65 dtd. May 27, 2005 31-Dec-07 2016
Bd. Res. No. 38 03-Nov-16 31-Dec-18
dtd. Feb. 11,
1462 MERCEDES A. MATIAS - SAMALA Bd. Res. No. 25 dtd. Jan. 23, 2013 31-Dec-15 2016 11-Feb-16 31-Dec-18
Bd. Res. No. 225
1463 OFELIA P. OROCEO Bd. Res. No. 159 dtd. Dec. 21, 2010 31-Dec-13 dtd. Oct. 29, 2013 1-Jan-14 31-Dec-16
Bd. Res. No. 109
1464 REMIE ACUNOD CALATRAVA Bd. Res. No. 76 dtd. April 12, 2010 31-Dec-12 dtd. June 4, 2013 4-Jun-13 31-Dec-15

Page 134
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Bd. Res. No. dtd.


1465 REYNALDO B. GACOS Bd. Res. No. 35 dtd. Dec. 19, 2014 31-Dec-17 Oct. 20, 2017 20-Oct-17 4-Apr-20

1466 SAU - FONG LAM GO Bd. Res. No. 65 dtd. May 27, 2005 31-Dec-07
Bd. Res. No. dtd.
1467 SOLITA TIONGSON VELASQUEZ Bd. Res. No. 110 dtd. July 14, 2015 31-Dec-17 Oct. 20, 2017 20-Oct-17 31-Dec-20
Bd. RES. No.04
dtd. January 18,
1468 ALBERT S. VILLANUEVA Bd. RES. No. 73 dtd. July 15, 2009 31-Dec-11 2018 10-Apr-17 25-Oct-20

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

Bd. Res. No. ___


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

1471 ARTURO S. OBCENA, JR. Bd. Res. No. 67 dtd. June 2, 2005 31-Dec-07
Bd. Res. No. 334
1472 CARMEN BACLEON - CAAS Bd. Res. No. 84 dtd. Oct. 11, 2011 31-Dec-13 dtd. Dec. 27, 2013 1-Jan-14 31-Dec-16
Bd. Res. No. dtd.
1473 CASIANO PREGUNTA REBUCAS Bd. Res. No. 01 dtd. Jan. 26, 2015 31-Dec-17 Jan. 11, 2018 11-Jan-18 24-Apr-21

Bd. Res. No. 42


1474 CLAVELITA NAVARETTE CLAVEL Bd. Res. No. 285 dtd. Dec. 23, 2013 31-Dec-16 dtd. Feb. 9, 2017 9-Feb-17 1-May-20
Bd. Res. No. 164 dtd. Sept. 27, Bd. Res. No. 42
1475 EVANGELINE REYES VILLALOBOS 2013 31-Dec-16 dtd. Feb. 9, 2017 9-Feb-17 2-Feb-20

Page 135
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Bd. Res. No. dtd.


1476 FLORESITA P. ANTONIO Bd. Res. No. 09 dtd. Feb. 2, 2015 31-Dec-17 Oct. 20, 2017 20-Oct-17 14-Apr-20

Bd. Res. No. 123


1477 JOEL AMOS PEREZ ALEJANDRO Bd. Res. No. 30 dtd. Jan. 23, 2013 31-Dec-15 dtd. May 23, 2016 23-May-16 31-Dec-18
Bd. Res. No. 444
1478 JOSEPHINE REYES ABAD - GUTIERREZ Bd. Res. No. 191 dtd. Oct. 29, 2013 31-Dec-16 dtd. Dec. 14, 2016 1-Jan-17 31-Dec-19
Bd. Res. No. 167 dtd. Sept. 27, Bd. Res. No. 20
1479 LEONARDO ABANADOR ANYAYAHAN 2013 31-Dec-16 dtd. Jan. 18, 2017 18-Jan-17 31-Dec-19
Bd. Res. No. dtd.
1480 LOIDA VILLOTA LIM Bd. Res. No. 52 dtd. Dec. 19, 2014 31-Dec-17 Nov. 27, 2017 27-Nov-17 23-Oct-20

MA. ASUNCION T. BAUTISTA (Formerly: MA. Bd. Res. No. 171


1481 ASUNCION T. MAGLANGBAYAN) Bd. Res. No. 171 dtd. April 7, 2017 15-Aug-20 dtd. April 7, 2017 7-Apr-17 15-Aug-20

Bd. Res. No. 69


1482 MAGDALENA P. PEREZ Bd. Res. No. 76 dtd. April 10, 2008 31-Dec-10 dtd. April 26, 2011 26-Apr-11 31-Dec-13

1483 MAGNO FRANCISCO Y. MATEO, JR. Bd. Res. No. 67 dtd. June 2, 2005 31-Dec-07
Bd. Res. No. 227
1484 MARIA PANTALEON ARGUSON Bd. Res. No. 83 dtd. April 16, 2013 31-Dec-15 dtd. Dec. No.
Bd. Res. 1, 2015
355 1-Jan-16 31-Dec-18
Bd. Res. No. 08 dtd. August 13, dtd. November 3,
1485 MARIO FABILLAR PAO 2014 31-Dec-16 2016 1-Jan-17 31-Dec-19

Page 136
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
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As of April 30, 2018
PREVIOUS ACCREDITATION APPROVAL
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NO. PARTNERSHIPS DATE DATE (BR NO. / DATE) From To

Bd. Res. No. 178


1486 MARY GRACE R. DORMENDO Bd. Res. No. 67 dtd. June 2, 2005 31-Dec-07 dtd. Oct. 30, 2008 30-Oct-08 31-Dec-10

1487 NESTOR L. LIMKIM Bd. Res. No. 67 dtd. June 2, 2005 31-Dec-07

Bd. Res. No. 158 dtd. Sept. 27, Bd. Res. No. 40
1488 RODOLFO BALLENA KING 2013 31-Dec-16 dtd. Feb. No.
Bd. Res. 9, 2017
260 9-Feb-17 6-Aug-20
dtd. Sept. 23,
1489 ROSALINA ATIENZA CASTILLO Bd. Res. No. 153 dtd. Sept. 9, 2013 31-Dec-16 2016 1-Jan-17 31-Dec-19

1490 TEODORO B. CORCINO Bd. Res. No. 67 dtd. June 2, 2005 31-Dec-07

Bd. Res. No. 146


1491 MABAGA, NAVA AND COMPANY Bd. Res. No. 66 dtd. June 1, 2005 31-Dec-07 dtd. Sept.No.
Bd. Res. 8, 2008
80 5-Sep-08 31-Dec-10
Bd. Res. No. 22 dtd. December 19, dtd. March 10,
1492 ARMANDO T. LLOVIDO 2014 31-Dec-16 2017 10-Mar-17 18-Jan-20

Bd. Res. No. 55


1493 ERLINDA ABAYA - MONTALBO Bd. Res. No. 81 dtd. July 5, 2005 31-Dec-07 dtd. Mar. 18, 2008 18-Mar-08 31-Dec-10

1494 HELEN LIM TAN WONG Bd. Res. No. 81 dtd. July 5, 2005 31-Dec-07
Bd. Res. No. dtd.
1495 JOCELYN RIMARIM CELZO Bd. Res. No. 267 dtd. Dec. 9, 2013 31-Dec-16 May 12, 2017 12-May-17 9-Jul-20

Page 137
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IN THE PRACTICE OF PUBLIC ACCOUNTANCY
As of April 30, 2018
PREVIOUS ACCREDITATION APPROVAL
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NO. PARTNERSHIPS DATE DATE (BR NO. / DATE) From To

Cancelled effective Nov.


6, 2007. Partner of
Reyes, Diano, tumanda
& Co. 9BOA Acc. No.
1496 MA. LERMA MARIANO - REYES Bd. Res. No. 81 dtd. July 5, 2005 31-Dec-07 Bd. Res. No. 76 3556 dtd. Nov. 6, 2007)
dtd. March 10,
1497 MARINA TAMAYO CACATIAN Bd. Res. No. 312 dtd. Dec. 27, 2013 31-Dec-16 2017 10-Mar-17 3-Mar-20

Bd. Res. No. 154


1498 MINDA O. LEDESMA Bd. Res. No. 81 dtd. July 5, 2005 31-Dec-07 dtd. Sept. 5, 2008 5-Sep-08 31-Dec-10

1499 NENITA M. PEREZ Bd. Res. No. 81 dtd. July 5, 2005 31-Dec-07 Bd. Res. No. 07
dtd. August 13,
1500 ROMEO D. ABELLON Bd. Res. No. 62 dtd. April 26, 2011 31-Dec-13 2014 13-Aug-14 31-Dec-16 Cancelled Connected to
Bd. Res. No. 54 Laud, Basarte, Olarte,
1501 AMELIA B. GORDO - PAEZ Bd. Res. No. 82 dtd. July 5, 2005 31-Dec-07 dtd. Mar. 18, 2008
Bd. Res. No. 80 18-Mar-08 31-Dec-10 Paez, Vasquez & Co.
Bd. Res. No. 128 dtd. August 28, dtd. March 10,
1502 ARTURO ABACAN EVANGELISTA 2013 31-Dec-16 2017 10-Mar-17 3-Sep-20

Bd. Res. No. 155 dtd. Sept. 27, Bd. Res. No. 213
1503 BENILDA S. BIJIS-ACORDA 2013 31-Dec-16 dtd. April 20, 2017 20-Apr-17 15-Jun-20

Bd. Res. No. 155


1504 DAN C. BAÑAS Bd. Res. No. 82 dtd. July 5, 2005 31-Dec-07 dtd. Oct. 8, 2007 1-Jan-08 31-Dec-10

Bd. Res. No. 158 dtd. Sept. 27, Bd. Res. No. 434
1505 EDNA M. CABALFIN 2013 31-Dec-16 dtd. Dec. 14, 2016 1-Jan-17 31-Dec-19
Bd. Res. No. 37 dtd. December 19, Bd. Res. No. dtd.
1506 EMMA B. CASACLANG 2014 31-Dec-17 Feb. 8, 2018 8-Feb-18 24-Apr-21

Page 138
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IN THE PRACTICE OF PUBLIC ACCOUNTANCY
As of April 30, 2018
PREVIOUS ACCREDITATION APPROVAL
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NO. PARTNERSHIPS DATE DATE (BR NO. / DATE) From To

1507 ESPERANZA F. ALBARACIN Bd. Res. No. 82 dtd. July 5, 2005 31-Dec-07
Bd. Res. No. 158 dtd. Sept. 27, Bd. Res. No. 434
1508 EVELYN DOMINGO MATILLANO 2013 31-Dec-16 dtd. Dec. No.
Bd. Res. 14, 78
2016 1-Jan-17 31-Dec-19
dtd. March 10,
1509 GLORIA CUSI VENZON Bd. Res. No. 274 dtd. Dec. 18, 2013 31-Dec-16 2017 10-Mar-17 2-Sep-20

Bd. Res. No. 145


1510 JOSE G. SOLILAPSI Bd. Res. No. 82 dtd. July 5, 2005 31-Dec-07 dtd. July 18, 2008 18-Jul-08 31-Dec-10

Bd. Res. No. 132


1511 JOSEPH CEDRIC V. CALICA Bd. Res. No. 82 dtd. July 5, 2005 31-Dec-07 dtd. July 18, 2008 18-Jul-08 31-Dec-10
Bd. Res. No. dtd.
1512 LIN LAY CHUA Bd. Res. No. 311 dtd. Dec. 27, 2013 31-Dec-16 May 12, 2017 12-May-17 6-Jun-20

1513 LIZA B. GIRAY Bd. Res. No. 82 dtd. July 5, 2005 31-Dec-07
Bd. Res. No. 226
1514 LUZVIMINDA V. SINON Bd. Res. No. 226 dtd. Oct. 29, 2013 31-Dec-16 dtd. April 10, 2017 10-Apr-17 20-Apr-20

Bd. Res. No. dtd.


1515 MARCELO OLIVO ORAA, JR. Bd. Res. No. 344 dtd. Dec. 27, 2013 31-Dec-16 May 12, 2017 12-May-17 8-Jul-20

1516 MARY JEAN Y. GUEVARRA - VINLUAN Bd. Res. No. 82 dtd. July 5, 2005 31-Dec-07
Bd. Res. No. 43
1517 OSMUNDO FERNANDO SALONGA, JR. Bd. Res. No. 323 dtd. Dec. 27, 2013 31-Dec-16 dtd. Feb. No.
Bd. Res. 9, 2017
356 9-Feb-17 26-Oct-20
Bd. Res. No. 07 dtd. August 13, dtd. November 3,
1518 SANTOS BEN M. DE PERALTA 2014 31-Dec-16 2016 1-Jan-17 31-Dec-19

Page 139
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PREVIOUS ACCREDITATION APPROVAL
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NO. PARTNERSHIPS DATE DATE (BR NO. / DATE) From To

Bd. Res. No. dtd.


1519 SELWYN SANTOR JALOVA Bd. Res. No. 82 dtd. July 5, 2005 31-Dec-07 May 12, 2017 12-May-17 17-Mar-20

Bd. Res. No. 68


1520 TERESITA G. DE LOS SANTOS Bd. Res. No. 186 dtd. Nov. 8, 2007 31-Dec-10 dtd. April 26, 2011 26-Apr-11 31-Dec-13

Bd. Res. No. 442


1521 TERESITA TOLENTINO LIM Bd. Res. No. 37 dtd. Mar. 6, 2009 31-Dec-11 dtd. Dec. 14, 2016 14-Dec-16 31-Dec-18

1522 ARISTOTLE MANUEL D. GO Bd. Res. No. 83 dtd. July 5, 2005 31-Dec-07
Bd. Res. No. dtd.
1523 ARSENIO BIÑAGAN BELONIO Bd. Res. No. 62 dtd. Dec. 29, 2014 31-Dec-17 Jan. 11, 2018 11-Jan-18 27-Dec-21
Bd. Res. No. dtd.
1524 BASIL A. PEREA Bd. Res. No. 67 dtd. May 5, 2009 31-Dec-11 May 12, 2017 12-May-17 27-Nov-20

Bd. Res. NO. 79


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

Bd. Res. No. ___


1526 CELEDONIA HOLGADO TAN Bd. Res. No. 03 dtd. Jan. 31, 2012 31-Dec-14 dtd. April No.
Bd. Res. 10, 2017
140 10-Apr-17 31-Aug-20
dtd. March 28,
1527 CHEMSON YANG LEE Bd. Res. No. 206 dtd. Oct. 29, 2013 31-Dec-16 2017 28-Mar-17 19-Jul-20
Bd. Res. No. 69
1528 DIOSCORA L. TANGON Bd. Res. No. 10 dtd. Jan. 9, 2008 31-Dec-10 dtd. April 26, 2011 26-Apr-11 31-Dec-13

Bd. Res. No. 152


1529 GLORIA CHINGCUANGCO DE LEON Bd. Res. No. 120 dtd. Sept 6, 2010 31-Dec-13 dtd. Sept 9, 2013 1-Jan-14 31-Dec-16

Page 140
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PREVIOUS ACCREDITATION APPROVAL
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NO. PARTNERSHIPS DATE DATE (BR NO. / DATE) From To

1530 JAIME D. DOMAWANG Bd. Res. No. 83 dtd. July 5, 2005 31-Dec-07 Bd. Res. No. 140
dtd. March 28,
1531 JACKQUI REYES MORENO Bd. Res. No. 210 dtd. Oct. 29, 2013 31-Dec-16 2017 27-Mar-20 2-Dec-20
Bd. Res. No. ___
1532 MILAGROS UGBOC GONZAGA Bd. Res. No. 339 dtd. Dec. 27, 2013 31-Dec-16 dtd. April 10, 2017 10-Apr-17 19-Aug-20

1533 SONIA L. TIMIDAN Bd. Res. No. 83 dtd. July 5, 2005 31-Dec-07

1534 VICENTE P. BUGA-AY, JR. Bd. Res. No. 83 dtd. July 5, 2005 31-Dec-07
Bd. Res. No. ___
1535 WILHELMINA RITEZA GONZALES Bd. Res. No. 268 dtd. Dec. 18, 2013 31-Dec-16 dtd. April 10, 2017 10-Apr-17 8-Apr-20
Board Res. 34(C)
Bd. Res. No. 70 Change of Name of
M. V. L. GABRIEL & CO. ( dtd. March 8, Partnership dated
1536 Formerly: GABRIEL MAPANOO & CO.) Bd. Res. No. 327 dtd. Dec. 27, 2013 31-Dec-16 2017 8-Mar-17 29-May-20 March 3, 2015

1537 JULIET T. MERCADO AND CO. Bd. Res. No. 83 dtd. July 5, 2005 31-Dec-07

1538 PURUGGANAN & ASSOCIATES Bd. Res. No. 83 dtd. July 5, 2005 31-Dec-07 Bd. Res. No. 204
dtd. August 12.
1539 ANDREW FERRER ZAPANTA Bd. Res. No. 110 dtd. June 4, 2013 31-Dec-16 2016 1-Jan-16 31-Dec-19
Bd. Res. No. dtd.
1540 ALIPIO SANTOS SANDOVAL Bd. Res. No. 77 dtd. July 8, 2015 31-Dec-17 Jan. 11, 2018 11-Jan-18 15-Aug-21
Bd. Res. No. 42
1541 CRISANTO M. LAGUARDIA, JR. Bd. Res. No. 84 dtd. July 5, 2005 31-Dec-07 dtd. Jan. 28, 2008 28-Jan-08 31-Dec-10

Page 141
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As of April 30, 2018
PREVIOUS ACCREDITATION APPROVAL
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NO. PARTNERSHIPS DATE DATE (BR NO. / DATE) From To
Bd. Res. No. 114
1542 DICK DAPILOS OLIVEROS Bd. Res. No. 99 dtd. May 12, 2008 31-Dec-10 dtd. Sept. 6, 2010 1-Jan-11 31-Dec-13
Bd. Res. No. 147
1543 ELIZABETH B. YANG Bd. Res. No. 84 dtd. July 5, 2005 31-Dec-07 dtd. Sept. 5, 2008 5-Sep-08 31-Dec-10
Bd. Res. No. 158
1544 ERLINDA C. REJANTE Bd. Res. No. 84 dtd. July 5, 2005 31-Dec-07 dtd. Sept. 5, 2008 5-Sep-08 31-Dec-10

Bd. Res. No. 18


1545 ERNESTO MARZO FARIÑAS Bd. Res. No. 196 dtd. Oct. 29, 2013 31-Dec-16 dtd. Jan. 18, 2017 18-Jan-17 31-Dec-19
Bd. Res. No. 44
dtd. March 11,
1546 FLORENTINA FIGUEROA CABALLA Bd. Res. No. 55 dtd. April 17, 2009 31-Dec-11 2015 11-Mar-15 31-Dec-17

Bd. Res. No. 71


1547 GODEARDO GAMBOA PICCIO, JR. Bd. Res. No. 37 dtd. Feb. 29, 2012 31-Dec-14 dtd. July 8, 2015 8-Jul-15 31-Dec-17
Bd. Res. No. 47 dtd. March 12, Bd. Res. No. dtd.
1548 JOSE ABLAO SAMILLANO 2015 31-Dec-17 March 19,No.
Bd. Res. 2018
4 19-Mar-18 2-Sep-21
dtd. January 18,
1549 JOSEFINA S. ROBENTA Bd. Res. No. 313 dtd. Dec. 27, 2013 31-Dec-16 2018 10-Apr-17 16-Jun-20
Bd. Res. No. 33
1550 MARGARIT DY - LIM Bd. Res. No. 84 dtd. July 5, 2005 31-Dec-07 dtd. Jan. 28, 2008 28-Jan-08 31-Dec-10

Bd. Res. No. 215


1551 NANCY T. SY Bd. Res. No. 157 dtd. Dec. 21, 2010 31-Dec-13 dtd. Oct. 29, 2013 1-Jan-14 31-Dec-16

1552 MIRIAM P. VALERIANO Bd. Res. No. 84 dtd. July 5, 2005 31-Dec-07 Bd. Res. No.
____ dtd. April
1553 POY FON (BENSON NG) T. NG Bd. Res. No. 265 dtd. Dec. 9, 2013 31-Dec-16 10, 2017 10-Apr-17 17-Feb-20

Page 142
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
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As of April 30, 2018
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. dtd.
1554 RESTITUTO RUTA ADOREMUS Bd. Res. No. 05 dtd. JAN. 26, 2015 31-Dec-17 Jan. 11, 2018 11-Jan-18 23-Sep-21
Bd. Res. No. dtd.
1555 ROBERT BARILE TAN Bd. Res. No. 39 dtd. Dec. 19, 2014 31-Dec-17 Feb. 8, 2018 8-Feb-18 29-Apr-21
Bd. Res. No. 61
1556 WILFREDO MIDER TAYAG Bd. Res. No. 84 dtd. July 5, 2005 31-Dec-07 dtd. April 17, 2009 17-Apr-09 31-Dec-11

Bd. Res. No. 54 dtd. March 28, Bd. Res. No. 350
1557 GOMEZ & GOMEZ 2011 31-Dec-13 dtd. Dec. 27, 2013 1-Jan-14 31-Dec-16

Bd. Res. No. 190


1558 ADORA A. MACALINTAL Bd. Res. No. 265 dtd. Dec. 9, 2013 31-Dec-16 dtd. July 7, 2016 1-Jan-17 31-Dec-19

Bd. Res. No. 268


1559 EDGARDO EVANGELISTA GAMO Bd. Res. No. 145 dtd. Sept. 9, 2013 31-Dec-15 dtd. Dec. 28, 2015 1-Jan-16 31-Dec-18

Bd. Res. No. 63


1560 GENELYN DE LA ROSA GANZA Bd. Res. No. 20 dtd. Feb. 20, 2012 31-Dec-14 dtd. Feb. 19, 2016 19-Feb-16 31-Dec-18

Bd. Res. No. 192


1561 JOSEPHINE A. ALCANTARA-CRUZ Bd. Res. No. 85 dtd. August 3, 2005 31-Dec-07 dtd. Nov. 8, 2007 1-Jan-08 31-Dec-10
Bd. Res. No. 43
dtd. March 28,
1562 MARIA SUSANA A. ANGELES Bd. Res. No. 130 dtd. July 18, 2008 31-Dec-10 2012 28-Mar-12 31-Dec-14

1563 MARY LANE T. MASCARANAS Bd. Res. No. 85 dtd. August 3, 2005 31-Dec-07

Page 143
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
IN THE PRACTICE OF PUBLIC ACCOUNTANCY
As of April 30, 2018
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. 354
dtd. November 3,
1564 ROSELINE T. ESTORES Bd. Res. No. 20 dtd. Feb. 20, 2012 31-Dec-14 2016 3-Nov-16 31-Dec-18

Bd. Res. No. 138


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

Bd. Res. No. 88


1566 CHRISTOPHER CHUA GO Bd. Res. No. 16 dtd. Mar. 4, 2009 31-Dec-11 dtd. Oct. 11, 2011 1-Jan-12 31-Dec-14

Bd. Res. No. 41


1567 JOSE GUARIN JIMERA Bd. Res. No. 147 dtd. Sept. 9, 2013 31-Dec-16 dtd. Feb. 9, 2017 9-Feb-17 2-Feb-20

Bd. Res. No. 214


1568 LUIS RIVERA CRUZ Bd. Res. No. 215 dtd. Oct. 29, 2013 31-Dec-16 dtd. April 20, 2017 20-Apr-17 10-Oct-20

Bd. Res. No. ___


1569 MA. HERMINIA CASTRO TRILLANA Bd. Res. No. 198 dtd. Oct. 29, 2013 31-Dec-16 dtd. April 10, 2017 10-Apr-17 16-Aug-20

1570 MARGERY F. LAJOT-MASCARIÑAS Bd. Res. No. 86 dtd. August 3, 2005 31-Dec-07

Bd Res. No. 87
1571 MARIA ELLEN O. BAQUIRAN Bd. Res. No. 51 dtd. Feb. 11, 2013 31-Dec-15 dtd. Mar. 31, 2016 31-Mar-16 31-Dec-18

1572 MARIE JENNIFER E. APOSTOL Bd. Res. No. 86 dtd. August 3, 2005 31-Dec-07

Bd. Res. No. dtd.


1573 PEDRO ENCORPORADO AMANDORON Bd. Res. No. 346 dtd. Dec. 27, 2013 31-Dec-16 May 12, 2017 12-May-17 23-Feb-20

Page 144
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PREVIOUS ACCREDITATION APPROVAL
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NO. PARTNERSHIPS DATE DATE (BR NO. / DATE) From To

Bd. Res. No. dtd.


1574 REYNALDO GONZALES ZABAT Bd. Res. No. 17 dtd. Feb. 2, 2015 31-Dec-17 Oct.. 20, 2017 20-Oct-17 28-Jan-20

Bd. Res. No. 44 dtd. March 28, Bd. Res. No. 231
1575 ROSITA PALACIO CERVANTES - CADAPAN 2011 31-Dec-13 dtd. Oct. 29, 2013 1-Jan-14 31-Dec-16

1576 VIOLETA C. CRUZ - GUEVARRA Bd. Res. No. 86 dtd. August 3, 2005 31-Dec-07

Bd. Res. No. dtd.


1577 WILFREDO PATE NATIVIDAD Bd. Res. No. 196 dtd. Oct. 29, 2013 31-Dec-16 May 12, 2017 12-May-17 7-Oct-20
Bd. Res. No. 132
dtd. Sept. 25,
1578 ZOISE TEVES LESTOJAS Bd. Res. No. 27 dtd. Mar. 4, 2009 31-Dec-11 2012 25-Sep-12 31-Dec-14
Bd. Res. No. 265
Bd. Res. No. 122 dtd. August 28, dtd. Sept. 23,
1579 SANCHEZ, LLENOS & ASSOCIATES 2013 31-Dec-16 2016 1-Jan-17 31-Dec-19

Bd. Res. No. 88 dtd. August 16,


1580 ANTONIO A. MENDOZA 2005 31-Dec-07 Cancelled Connected to
Laud, Basarte, Olarte,
Bd. Res. No. 88 dtd. August 16, Bd. Res. No. 94 Paez, Vasquez & Co.
1581 BELEN VELOSO CUEVA-LAUD 2005 31-Dec-07 dtd. Aug. 11, 2009 11-Aug-09 31-Dec-11 Res. 63 dated April 26,

Bd. Res. No. 02


1582 ERNESTO RAPANAN PALACIO, JR. Bd. Res. No. 340 dtd. Dec. 27, 2013 31-Dec-16 dtd. Jan. 18, 2017 18-Jan-17 31-Dec-19

Page 145
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
IN THE PRACTICE OF PUBLIC ACCOUNTANCY
As of April 30, 2018
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. 45
dtd. March 11,
1583 GLENDA ANG FERRER Bd. Res. No. 85 dtd. Oct. 11, 2011 31-Dec-14 2015 11-Mar-15 31-Dec-17

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


1585 HERMINIA IBARROLA FLORES 2005 31-Dec-07 dtd. Jan. 28, 2008 28-Jan-08 31-Dec-10

Bd. Res. No. 88 dtd. August 16,


1586 JAY P. SICAT 2005 31-Dec-07

Bd. Res. No. 88 dtd. August 16,


1587 JOSE C. FORTUNA 2005 31-Dec-07
Bd. Res. No. 79
dtd. June 21,
1588 JOSEFINA BAYUBAY MENDOZA Bd. Res. No. 19 dtd. Mar. 4, 2009 31-Dec-11 2012 21-Jun-12 31-Dec-14

Bd. Res. No. dtd.


1589 MARITA B. ALOVER Bd. Res. No. 148 dtd. Sept. 9, 2013 31-Dec-16 May 12, 2017 12-May-17 31-Jul-20

Bd. Res. No. 88 dtd. August 16,


1590 MICHAEL P. PINEDA 2005 31-Dec-07

Bd. Res. No. 88 dtd. August 16, Bd. Res. No. dtd.
1591 PACIFICO M. MAGHARI, III 2005 31-Dec-07 October 20, 2017 10/20/2017 12-Dec-20

Bd. Res. No. 95


1592 QUIANIA GENOGUIN TRINIDAD Bd. Res. No. 108 dtd. June 4, 2013 31-Dec-16 dtd. Apr. 12, 2016 1-Jan-17 31-Dec-19

Page 146
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
IN THE PRACTICE OF PUBLIC ACCOUNTANCY
As of April 30, 2018
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. 193
Bd. Res. No. 142 dtd. Sept. 25, dtd. August 2,
1593 REMIA CORDERO DAYON 2012 31-Dec-15 2016 2-Aug-16 31-Dec-18

Bd. Res. No. dtd.


1594 A. V. TIDOSO & CO. Bd. Res. No. 10 dtd. Feb. 2, 2015 31-Dec-17 October 20, 2017 20-Oct-17 16-Jan-20

Bd. Res. No. 232 dtd. December Bd. Res. No. 185
1595 J. O. TABALBA & CO. 28, 2012 31-Dec-15 dtd. Oct. 14, 2015 01-Jan-16 31-Dec-18
Bd. Res. No. 265
dtd. Sept. 23,
1596 V. T. VILLAMALA & ASSOCIATES Bd. Res. No. 235 dtd. Oct. 29, 2013 31-Dec-16 2016 1-Jan-17 31-Dec-19

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

1598 ANGELITA T. TUCAY Bd. Res. No. 113 dtd. Nov. 8, 2005 31-Dec-07
Bd. Res. No. dtd.
1599 ANTONIO TABARNILLA BIÑAS Bd. Res. No. 287 dtd. Dec. 23, 2013 31-Dec-16 May 12, 2017 12-May-17 25-Mar-20
Bd Res. No. 87
1600 CRISTINA VIVAR DELA CRUZ Bd. Res. No. 79 dtd. April 16, 2013 31-Dec-15 dtd. Mar. 31, 2016 31-Mar-16 31-Dec-18
Bd. Res. No. 04
1601 EDUARDO MARTINEZ SALAS Bd. Res. No. 224 dtd. Oct. 29, 2013 31-Dec-16 dtd. Jan. 18, 2017 18-Jan-17 31-Dec-19

Bd. Res. No. 34 dtd. December 19, Bd. Res. No. dtd.
1602 ELNADELIA TADEO TORRIJOS 2014 31-Dec-17 March 7, 2018 7-Mar-18 25-Feb-21

1603 EMILIO M. PIANSAY Bd. Res. No. 113 dtd. Nov. 8, 2005 31-Dec-07

Page 147
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
IN THE PRACTICE OF PUBLIC ACCOUNTANCY
As of April 30, 2018
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. 434
1604 ERLINDA P. BAYONA Bd. Res. No. 251 dtd. Nov. 11, 2013 31-Dec-16 dtd. Dec. 14, 2016 1-Jan-17 31-Dec-19

Bd. Res. No. 269


1605 FELIPA CABUYAO CABUYAO Bd. Res. No. 84 dtd. July 15, 2009 31-Dec-11 dtd. Dec.18, 2013 18-Dec-13 31-Dec-15

1606 FLORIDA PIGAO SARILE Bd. Res. No. 113 dtd. Nov. 8, 2005 31-Dec-07

Cancelled efective Oct.


17, 2007. Partner of
Leong, Eralino, Acuna,
Degala & Co. BOA Acc.
1607 FRANCIS E. DEGALA Bd. Res. No. 113 dtd. Nov. 8, 2005 17-Oct-07 3464
Bd. Res. No. 203
dtd. November 2,
1608 GERVACIO ILANDAG PIATOR Bd. Res. No. 105 dtd. June 4, 2013 31-Dec-15 2015
Bd. Res. No. 417 01-Jan-16 31-Dec-18
Bd. Res. No. 159 dtd. Sept. 27, dtd. November
1609 GIL VERGARA DELEÑA 2013 31-Dec-16 24, 2016 1-Jan-17 31-Dec-19
Bd. Res. No. dtd.
1610 HELEN GRACE LEDESMA FERRER Bd. Res. No. 222 dtd. Oct. 29, 2013 31-Dec-16 May 12, 2017 12-May-17 6-Sep-20

Bd. Res. No. dtd.


1611 HERMINIA OCTAVO BARIAS Bd. Res. No. 50 dtd. Dec. 29, 2014 31-Dec-17 Oct.20, 2017 20-Oct-17 23-Oct-20

1612 JOHN PAUL T. FACINABAO Bd. Res. No. 113 dtd. Nov. 8, 2005 31-Dec-07

1613 JOSEPHINE A. SALLE Bd. Res. No. 113 dtd. Nov. 8, 2005 31-Dec-07

Page 148
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
IN THE PRACTICE OF PUBLIC ACCOUNTANCY
As of April 30, 2018
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. 52


1614 JUANITO ESTRADA PARRUCHO Bd. Res. No. 27 dtd. Feb. 20, 2012 31-Dec-14 dtd. Dec. 29, 2014 1-Jan-15 31-Dec-17
Bd. Res. No. dtd.
1615 MARIVIC REDIDO GONZALES Bd. Res. No. 03 dtd. Jan. 26, 2015 31-Dec-17 Jan. 11, 2018 11-Jan-18 18-Oct-21
Partner of Malbas,
Mahinay & Co. (Acc.
0270 per BR No. 07,
1616 MARK LOUIE D. MAHINAY Bd. Res. No. 113 dtd. Nov. 8, 2005 31-Dec-07 Jan 9, 2008)

1617 MARY JEAN V. GARRIEL Bd. Res. No. 113 dtd. Nov. 8, 2005 31-Dec-07

1618 MINDA C. FERNANDEZ Bd. Res. No. 113 dtd. Nov. 8, 2005 31-Dec-07
Bd. Res. No. dtd.
1619 PRIMO GASMIN BELTRAN Bd. Res. No. 34 dtd. March 3, 2015 31-Dec-17 Oct. 20, 2017 20-Oct-17 10-Feb-20

1620 RUFINO D. BALBOA Bd. Res. No. 113 dtd. Nov. 8, 2005 31-Dec-07 Bd. Res. No. 357
Bd. Res. No. 126 dtd. August 28, dtd. November 3,
1621 ZELDA V. OGARIO 2013 31-Dec-16 2016 1-Jan-17 31-Dec-19

Bd. Res. No. 41(B) dtd. March 4, Bd. Res. No. dtd.
1622 ALBERTO ORIDINA TUZAN 2015 31-Dec-17 Nov. 27, 2017 27-Nov-17 24-Apr-20

Bd. Res. No. 58


1623 BETTY G. DOMANICO - OLIVO Bd. Res. No. 91 dtd. Sept 21, 2005 31-Dec-07 dtd. Mar. 18, 2008 18-Mar-08 31-Dec-10
Bd. Res. No. 03
1624 COMPIO S. GENARES Bd. Res. No. 91 dtd. Sept 21, 2005 31-Dec-07 dtd. Jan. 26, 2009 26-Jan-09 31-Dec-11

Page 149
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
IN THE PRACTICE OF PUBLIC ACCOUNTANCY
As of April 30, 2018
PREVIOUS ACCREDITATION APPROVAL
REG. NAME OF FIRM / BR. NO. EXPIRY REFERENCE VALIDITY REMARKS
NO. PARTNERSHIPS DATE DATE (BR NO. / DATE) From To

1625 ELISEO A. AURELLADO Bd. Res. No. 91 dtd. Sept 21, 2005 31-Dec-07

Bd. Res. No. 43


1626 GERALDINE B. BERNARDINO Bd. Res. No. 91 dtd. Sept 21, 2005 31-Dec-07 dtd. Jan. 28, 2008 28-Jan-08 31-Dec-10
Bd. Res. No. 180
1627 IRMA F. TEOXON Bd. Res. No. 91 dtd. Sept 21, 2005 31-Dec-07 dtd. Oct. 30, 2008 30-Oct-08 31-Dec-10

Bd. Res. No. 76


1628 JERRY TABIANO OPINION Bd. Res. No. 91 dtd. Sept 21, 2005 31-Dec-07 dtd. July 15, 2009 15-Jul-09 31-Dec-11
Bd. Res. No. 07
1629 JUANITA PERALTA EUSEBIO Bd. Res. No. 222 dtd. Oct. 29, 2013 31-Dec-16 dtd. Jan. 18, 2017 18-Jan-17 31-Dec-19
Bd. Res. No. 204
dtd. August 12,
1630 LORINA DIMABUYU VILLANUEVA Bd. Res. No. 297 dtd. Dec. 27, 2013 31-Dec-16 2016 1-Jan-17 31-Dec-19

Bd. Res. No. dtd.


1631 ROSALINA MARTINEZ REALUBIT Bd. Res. No. 17 dtd. Feb. 2, 2015 31-Dec-17 Jan. 11, 2018 11-Jan-18 17-Jan-21

Bd. Res. No. dtd.


1632 RORALDO, GATDULA, PESTAÑO & CO. Bd. Res. No. 27 dtd. Dec. 19, 2014 31-Dec-17 Oct. 20, 2017
Bd. Res. No. 05 20-Oct-17 9-Aug-20
dtd. February 1,
1633 ANGELINA T. CUEVAS- LEDESMA Bd. Res. No. 275 dtd. Dec. 18, 2013 31-Dec-16 2018 29-Jun-17 22-Aug-20

Bd. Res. No. 126 dtd. August 28, Bd. Res. No. 57
1634 BASILIDES C. MANDAWE, JR. 2013 31-Dec-16 dtd. Feb. 19, 2016 1-Jan-17 31-Dec-19
Bd. Res. No. 08 dtd. August 13, Bd. Res. No. dtd.
1635 CIPRIANO SAUSA CISNEROS 2014 31-Dec-16 May 12, 2017 12-May-17 26-Sep-20

Page 150
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
IN THE PRACTICE OF PUBLIC ACCOUNTANCY
As of April 30, 2018
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. 05
dtd. February 1,
1636 DULCITA FRANCISCO ESTRADA Bd. Res. No. 324 dtd. Dec. 27, 2013 31-Dec-16 2018 29-Jun-17 1-Feb-20

1637 JOSE V. RAMOS Bd. Res. No. 92 dtd. Sept 21, 2005 31-Dec-07

Bd. Res. No. 65


1638 LOTA L. GITO Bd. Res. No. 57 dtd. April 13, 2012 31-Dec-15 dtd. July 8, 2015 01-Jan-16 31-Dec-18

Bd. Res. No. dtd.


1639 PATROCINIO G. PUDADERA, JR. Bd. Res. No. 63 dtd. Dec. 29, 2014 31-Dec-17 Sept. 18, 2017 18-Sep-17 2-Sep-20

1640 RENO J. VILLANUEVA Bd. Res. No. 92 dtd. Sept 21, 2005 31-Dec-07
Bd. Res. No. 06
1641 TESSIE UY TABORA Bd. Res. No. 215 dtd. Oct. 29, 2013 31-Dec-16 dtd. Jan. 18, 2017 18-Jan-17 31-Dec-19
Bd. Res. No. 118
1642 CHARLITO MANGUBAT YU, JR. Bd. Res. No. 93 dtd. Sept 21, 2005 31-Dec-07 dtd. May 5, 2016 05-May-16 31-Dec-18
Bd. Res. No. 26
1643 CRISTINA CASTRO NAGUIT Bd. Res. No. 313 dtd. Dec. 27, 2013 31-Dec-16 dtd. Feb. 9, 2016 1-Jan-17 31-Dec-19
Bd. Res. No. 213
1644 FRANCIA LAVIÑA-EUGENIO Bd. Res. No. 218 dtd. Oct. 29, 2013 31-Dec-16 dtd. April 20, 2017 20-Apr-17 5-Jan-20
Bd. Res. No. 59
1645 GLENNA G. SUCGANG Bd. Res. No. 93 dtd. Sept 21, 2005 31-Dec-07 dtd. Mar. 18, 2008 18-Mar-08 31-Dec-10
Bd. Res. No. 96
1646 JESUS LOMIBAO DE GUZMAN Bd. Res. No. 226 dtd. Oct. 29, 2013 31-Dec-15 dtd. Apr. 12, 2016 12-Apr-16 31-Dec-18
Bd. Res. No. 56
1647 JOSEPHINE SOLDEVILLA SANICAS Bd. Res. No. 55 dtd. April 17, 2009 31-Dec-11 dtd. April 13, 2012 13-Apr-12 31-Dec-14

1648 JULIETA BALBIDO ODERO Bd. Res. No. 93 dtd. Sept 21, 2005 31-Dec-07

Page 151
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
IN THE PRACTICE OF PUBLIC ACCOUNTANCY
As of April 30, 2018
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
1649 MARIO ACADEMIA BERNARDO Bd. Res. No. 256 dtd. Dec. 9, 2013 31-Dec-16 dtd. July 7, 2016 1-Jan-17 31-Dec-19
Bd. Res. No. 66
Bd. Res. No. 08 dtd. August 11, dtd. March 8,
1650 NANCY PATACSIL REYES 2014 31-Dec-16 2017 8-Mar-17 15-May-20
Bd. Res. No. 96
1651 NENITA CAGUIMBAL BRIONES Bd. Res. No. 311 dtd. Dec. 27, 2013 31-Dec-15 dtd. Apr. 12, 2016 12-Apr-16 31-Dec-18

Bd. Res. No. 38


1652 NORMA T. TACANG Bd. Res. No. 93 dtd. Sept 21, 2005 31-Dec-07 dtd. Mar. 6, 2009 6-Mar-09 31-Dec-11
Bd. Res. No. 77
1653 RIO JOY A. CALIGUIRAN Bd. Res. No. 83 dtd. Oct. 11, 2011 31-Dec-13 dtd. July 8, 2015 8-Jul-15 31-Dec-17
Bd. Res. No. dtd.
1654 SIXTA C. LIM Bd. Res. No. 08 dtd. Feb. 2, 2015 31-Dec-17 May 12, 2017 12-May-17 6-Aug-20

Bd. Res. No. 083


1655 WILLIAMITA SIA VILLAVELEZ Bd. Res. No. 123 dtd. Sept. 6, 2010 31-Dec-11 dtd. Feb. 2, 2015 2-Feb-15 31-Dec-17

1656 CHRISTIAN H. ESPIRITU Bd. Res. No. 94 dtd. Sept 21, 2005 31-Dec-07
Bd. Res. No. 302
dtd. October 10,
1657 CRESTITA F. ALCAZAR Bd. Res. No. 343 dtd. Dec. 27, 2013 31-Dec-16 2016 1-Jan-17 31-Dec-19
Bd. Res. No. 249
1658 EMMANUEL TORAL MIRANDA Bd. Res. No. 160 dtd. Oct. 22, 2012 31-Dec-15 dtd. Dec. 14, 2015 01-Jan-16 31-Dec-18
Bd. Res. No. ___
1659 JOSEPHINE M. MARAVILLA Bd. Res. No. 222 dtd. Oct. 29, 2013 31-Dec-15 dtd. APril 10, 2017 10-Apr-17 08-Aug-20
Bd. Res. No. 95
1660 MA. CECILIA P. LAGARAS Bd. Res. No. 94 dtd. Sept 21, 2005 31-Dec-07 dtd. April 17, 2013 17-Apr-13 31-Dec-15

Page 152
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
IN THE PRACTICE OF PUBLIC ACCOUNTANCY
As of April 30, 2018
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. ___


1661 MAY VITUG VITUG Bd. Res. No. 217 dtd. Oct. 29, 2013 31-Dec-16 dtd. April 10, 2017 10-Apr-17 22-May-20
Bd. Res. No. 25
1662 MIGUEL ROSANA ROSARIO, JR. Bd. Res. No. 149 dtd. Sept. 9, 2013 31-Dec-16 dtd. Jan. 18, 2017 18-Jan-17 31-Dec-19
Cancelled in favor of J.
V. Jimenez &
Associates (BOA Acc.
No. 2447 dtd. Nov. 10,
1663 REGIE V. ENRIQUEZ Bd. Res. No. 94 dtd. Sept 21, 2005 31-Dec-07 Bd. Res. No. 134 2006.
dtd. Sept. 25,
1664 REMBERTO S. SUICO Bd. Res. No. 47 dtd. Mar. 23, 2010 31-Dec-12 2012
Bd. Res. No. 124 1-Jan-13 31-Dec-15
dtd. June 16,
1665 SAN ANDRES AND ASSOCIATES Bd. Res. No. 94 dtd. Sept 21, 2005 31-Dec-07 2008 16-Jun-08 31-Dec-10

Bd. Res. No. dtd.


1666 CESAR REYES GO Bd. Res. No. 261 dtd. Dec. 9, 2013 31-Dec-16 May 12, 2017 12-May-17 14-Nov-20

1667 DESIREE SUICO-ABELLA Bd. Res. No. 95 dtd. Sept 21, 2005 31-Dec-07 Bd. Res. No. 302
Bd. Res. No. 07 dtd. August 13, dtd. October 10,
1668 LOURDES R. LABASAN-SERNA 2014 31-Dec-16 2016 1-Jan-17 31-Dec-19
Bd. Res. No. dtd.
1669 MAYZEL BASAS GALO Bd. Res. No. 95 dtd. Sept 21, 2005 31-Dec-07 May 12, 2017 12-May-17 31-May-20

Bd. Res. No. dtd.


1670 WENY C. PANGANIBAN Bd. Res. No. 11 dtd. Jan. 30, 2009 31-Dec-11 Sept. 18, 2017 18-Sep-17 11-Nov-20
Bd. Res. No. ___
1671 YOLANDA FUINI MOJAL Bd. Res. No. 315 dtd. Dec. 27, 2013 31-Dec-16 dtd. April 10, 2017 10-Apr-17 22-Sep-20

Page 153
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
IN THE PRACTICE OF PUBLIC ACCOUNTANCY
As of April 30, 2018
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. dtd.


1672 AVELINO DE LOS SANTOS BELTRAN Bd. Res. No. 66 dtd. July 8, 2015 31-Dec-17 July 18, 2017 18-Jul-17 20-Nov-20

Bd. Res. No. 110


1673 BLANDINA P. PARADA Bd. Res. No. 83 dtd. April 16, 2013 31-Dec-15 dtd. Apr. 15, 2016 15-Apr-16 31-Dec-18

1674 CARMELINO F. PANSACOLA Bd. Res. No. 96 dtd. Sept 21, 2005 31-Dec-07 Bd. Res. No. 57
dtd. Mar. 23,
1675 CAROLINE GO TIU Bd. Res. No. 96 dtd. Sept 21, 2005 31-Dec-07 2010 3/23/2010 31-Dec-12

Bd. Res. No. 151


1676 CRISTINA DE GUZMAN SIGUA Bd. Res. No. 96 dtd. Sept 21, 2005 31-Dec-07 dtd. July 4, 2016 04-Jul-16 31-Dec-18
Bd. Res. No. 49
1677 EUGENIA GO-ALCANTARA-CRUZ Bd. Res. No. 96 dtd. Sept 21, 2005 31-Dec-07 dtd. Jan. No.
Bd. Res. 28, 2008 28-Jan-08 31-Dec-10
40(A) dtd. Mar. 4,
1678 EVELYN REYÑERA CABUG Bd. Res. No. 47 dtd. Mar. 28, 2011 31-Dec-13 2015 4-Mar-15 31-Dec-17

Bd. Res. No. 165


1679 FRANCISCO PASION OCAMPO Bd. Res. No. 09 dtd. Feb. 2, 2015 31-Dec-17 dtd. April No.
Bd. Res. 7, 2017
04 7-Apr-17 16-Jan-20
dtd. January 18,
1680 MA. EMELYN PEREA VILLANUEVA Bd. Res. No. 364 dtd. Dec. 27, 2013 31-Dec-16 2018 10-Apr-17 26-Mar-20

Bd. Res. No. 157 dtd. Sept. 27, Bd. Res. No. 42
1681 MA. JUDITH KING MENDEJA 2013 31-Dec-16 dtd. Feb. 9, 2017 9-Feb-17 22-Dec-20

Bd. Res. No. 170


1682 MA. NORITA NANAD LAMBOT Bd. Res. No. 213 dtd. Oct. 29, 2013 31-Dec-16 dtd. April 7, 2017 7-Apr-17 17-Oct-20

Page 154
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
IN THE PRACTICE OF PUBLIC ACCOUNTANCY
As of April 30, 2018
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. dtd.


1683 NOELITO ROSELLER A. FLOJO Bd. Res. No. 63 dtd. July 8, 2015 31-Dec-17 Sept. 18, 2017 18-Sep-17 18-Dec-20

1684 PHILIP M. ANYAYAHAN Bd. Res. No. 96 dtd. Sept 21, 2005 31-Dec-07
Bd. Res. No. dtd.
1685 ROBERTO PERALTA KEYSER Bd. Res. No. 324 dtd. Dec. 27, 2013 31-Dec-16 May 12, 2017 12-May-17 10-Jul-20
Bd. Res. No. 58
1686 ZENAIDA L. BUENAVISTA Bd. Res. No. 96 dtd. Sept 21, 2005 31-Dec-07 dtd. Mar. 18, 2008 18-Mar-08 31-Dec-10
Bd. Res. No. 12
1687 A. T. ABELLA & CO. Bd. Res. No. 235 dtd. Oct. 29, 2013 31-Dec-16 dtd. Jan. 18, 2017 18-Jan-17 31-Dec-19

1688 ARMADA MIGUEL & ASSOCIATES Bd. Res. No. 102 dtd. Sept 28, 2005 31-Dec-07
Bd. Res. No. 265
dtd. Sept. 23,
1689 ESGANA, MIRANDA-ESGANA & ASSOCIATES Bd. Res. No. 108 dtd. June 4, 2013 31-Dec-16 2016 1-Jan-17 31-Dec-19
Bd. Res. No. 174
1690 ADOLFO AUXILO GOYALA, JR. Bd. Res. No. 107 dtd. Oct. 26, 2005 31-Dec-07 dtd. Oct. 30, 2008 30-Oct-08 31-Dec-10
Bd. Res. No. 127
dtd. March 17,
1691 BERNARDO PARDILLO SOLON Bd. Res. No. 282 dtd. Dec. 23, 2013 31-Dec-16 2017 17-Mar-17 4-Nov-20

1692 CARMEN L. PAMMIT Bd. Res. No. 107 dtd. Oct. 26, 2005 31-Dec-07
Bd. Res. No. 217
1693 DOLORES M. GARCIA Bd. Res. No. 256 dtd. Dec. 9, 2013 31-Dec-16 dtd. April 20, 2017 20-Apr-17 17-Nov-20
Bd. Res. No. 24
1694 EUGENIO O. DALAUTA Bd. Res. No. 149 dtd. Sept. 5, 2008 31-Dec-10 dtd. Feb. 25, 2011 25-Feb-11 31-Dec-13

Page 155
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
IN THE PRACTICE OF PUBLIC ACCOUNTANCY
As of April 30, 2018
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. 04


dtd. January 18,
1695 FLORANTE RAMOS BAUTISTA Bd. Res. No. 322 dtd. Dec. 27, 2013 31-Dec-16 2018 10-Apr-17 15-Jul-20

1696 MARIA PAZ R. SEMILLA Bd. Res. No. 107 dtd. Oct. 26, 2005 31-Dec-07
Bd. Res. No. dtd.
1697 MARILYN MONDOÑEDO FERNAN Bd. Res. No. 352 dtd. Dec. 27, 2013 31-Dec-16 May 12, 2017 12-May-17 5-Jul-20
Bd. Res. No. dtd.
1698 PLACIDA M. ORLINA Bd. Res. No. 344 dtd. Dec. 27, 2013 31-Dec-16 May 12, 2017 12-May-17 16-Sep-20
Bd. Res. No. 159 dtd. Sept. 27, Bd. Res. No.____
1699 RICARDO MACATANGAY HARINA 2013 31-Dec-16 dtd. April 10, 2017 10-Apr-17 31-Mar-20

Bd. Res. No. 123


1700 RODOLFO NAJE CLAROS Bd. Res. No. 194 dtd. Oct. 29, 2013 31-Dec-15 dtd. May No.
Bd. Res. 23, 2016
353 23-May-16 31-Dec-18
dtd. November 3,
1701 CARMENCITA LIM CUEVAS Bd. Res. No. 146 dtd. Sept. 9, 2013 31-Dec-16 2016 1-Jan-17 31-Dec-19

1702 EMILIANO G. LORENZO, JR. Bd. Res. No. 108 dtd. Oct. 26, 2005 31-Dec-07
Bd. Res. No. 35
1703 SALMER BERNARDO AMOROSO Bd. Res. No. 55 dtd. Mar. 18, 2008 31-Dec-10 dtd. Mar. 28, 2011 28-Mar-11 31-Dec-13

Bd. Res. No. 136


1704 SANDRA GONZALES SERAPIO Bd. Res. No. 108 dtd. Oct. 26, 2005 31-Dec-07 dtd. Oct. 27, 2009 27-Oct-09 31-Dec-11

Bd. Res. No. 90


1705 ROMERO AND ASSOCIATES Bd. Res. No. 171 dtd. Oct. 30, 2008 31-Dec-10 dtd. June 8, 2010 1-Jan-11 31-Dec-13
Bd. Res. No. dtd.
1706 ARETA U. CERVANTES Bd. Res. No. 109 dtd. Oct. 26, 2005 31-Dec-07 Oct. 20, 2017 20-Oct-17 1-Oct-20

Page 156
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
IN THE PRACTICE OF PUBLIC ACCOUNTANCY
As of April 30, 2018
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. 95
1707 ISRAEL T. CRUZ Bd. Res. No. 109 dtd. Oct. 26, 2005 31-Dec-07 dtd. May 12, 2008 12-May-08 31-Dec-10
Bd. Res. No. 10
1708 JUANITA G. VALENCIA Bd. Res. No. 109 dtd. Oct. 26, 2005 31-Dec-07 dtd. Feb. 8, 2012 08-Feb-12 31-Dec-14

Bd. Res. No. 213


1709 LUCIO BALSA DELAS ALAS Bd. Res. No. 218 dtd. Oct. 29, 2013 31-Dec-16 dtd. April 20, 2017 20-Apr-17 6-Jul-20

1710 PAYABYAB, DAET, GABRIEL & CO. Bd. Res. No. 109 dtd. Oct. 26, 2005 31-Dec-07

Bd. Res. No. 188


1711 ARSENIA CRUZ GARCIA Bd. Res. No. 200 dtd. Oct. 24, 2012 31-Dec-15 dtd. Oct. 14, 2015 01-Jan-16 31-Dec-18
Bd. Res. No. dtd.
1712 ARLENE M. ESPISO Bd. Res. No. 78 dtd. July 8, 2015 31-Dec-17 Nov. 27, 2017 27-Nov-17 11-Jan-20
Bd. Res. No. 228
dtd. December
1713 CORAZON PAGUNSAN LIRAZAN Bd. Res. No. 27 dtd. Feb. 12, 2010 31-Dec-12 28,
Bd. 2012
Res. No. 357 1-Jan-13 31-Dec-15
dtd. November 3,
1714 ELIZABETH UYYCO-GARCIA Bd. Res. No. 32 dtd. Jan. 28, 2008 31-Dec-10 2016 3-Nov-16 31-Dec-18
Bd. Res. No. 133
1715 EMMA P. ABELLANOSA-NIEVA Bd. Res. No. 110 dtd. Oct. 26, 2005 31-Dec-07 dtd. July 18, 2008 18-Jul-08 31-Dec-10
Bd. Res. No. 21
Bd. Res. No. 242 dtd. December dtd. February 9,
1716 EVELINA AMORES BALBON 28, 2012 31-Dec-15 2016
Bd. Res. No. 142 09-Feb-16 31-Dec-18
dtd. March 28,
1717 FEDELITO ESGUERRA FELICIANO Bd. Res. No. 218 dtd. Oct. 29, 2013 31-Dec-16 2017 28-Mar-17 25-Nov-20

Page 157
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
IN THE PRACTICE OF PUBLIC ACCOUNTANCY
As of April 30, 2018
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. dtd.


1718 GERONIMA T. CABUYAO-ZAULDA Bd. Res. No. 266 dtd. Dec. 9, 2013 31-Dec-16 May 12, 2017 12-May-17 30-Sep-20

Bd. Res. No. dtd.


1719 LYDIA TABOY ESPERO Bd. Res. No. 75 dtd. July 8, 2015 31-Dec-17 Jan. 11, 2018 11-Jan-18 3-Sep-21
Bd. Res. No. 10
1720 MARIANO FULACHE ONG Bd. Res. No. 192 dtd. Oct. 29, 2013 31-Dec-16 dtd. Jan. 18, 2017 18-Jan-17 31-Dec-19
Bd. Res. No. 208 dtd. November Bd. Res. No. 43
1721 MELODY PABLO VALENZUELA 12, 2012 31-Dec-14 dtd. Dec. 29, 2014 1-Jan-15 31-Dec-17

Bd. Res. No. 39(A) dtd. March 4, Bd. Res. No. dtd.
1722 ROBERTO C. LEONG 2015 31-Dec-17 Feb. 8, 2018 8-Feb-18 5-Dec-21

Bd. Res. No. 62


1723 WILBERTO PASTRANA DE GUZMAN Bd. Res. No. 11 dtd. Jan 30, 2009 31-Dec-11 dtd. April 26, 201226-Apr-12 31-Dec-14 Cancelled effective
Sept. 22, 2009.
Managing Partner of
A.M. Yu & Associates
Bd. Res. No. 54 (BR No. 97 dtd. Sept
1724 ANECITO M. YU Bd. Res. No. 111 dtd. Nov. 3, 2005 31-Dec-07 dtd. Mar. 18, 2008 18-Mar-08 31-Dec-10 22, 2009)
Bd. Res. No. dtd.
1725 ANGELES VIRREY MADRID Bd. Res. No. 260 dtd. Dec. 9, 2013 31-Dec-16 May 12, 2017 12-May-17 10-Jan-20

Bd. Res. No.05


1726 AURORA SALAS MANARANG Bd. Res. No. 22 dtd. Feb. 2, 2015 31-Dec-17 dtd. Feb. 1, 2018 29-Jun-17 28-Apr-20

Bd. Res. No. dtd.


1727 EUFROCINA C. LIRIO Bd. Res. No. 79 dtd. July 8, 2015 31-Dec-17 March 7, 2018 7-Mar-18 7-May-21

Page 158
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
IN THE PRACTICE OF PUBLIC ACCOUNTANCY
As of April 30, 2018
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. 07
1728 FILOMENA G. PEREZ Bd. Res. No. 207 dtd. Oct. 29, 2013 31-Dec-16 dtd. Jan. 18, 2017 18-Jan-17 31-Dec-19
Bd. Res. No. 441
1729 JOSE ALBERTO CAÑALES VILLAREAL Bd. Res. No. 362 dtd. Dec. 27, 2013 31-Dec-16 dtd. Dec. 14, 2016 1-Jan-17 31-Dec-19
Bd. Res. No. 26
1730 JOSEFINO LOZADA JACINTO Bd. Res. No. 59 dtd. April 17, 2009 31-Dec-11 dtd. Feb. 20, 2012 20-Feb-12 31-Dec-14
Bd. Res. No. dtd.
1731 LUALHATI NAVEA CARPENA Bd. Res. No. 61 dtd. July 8, 2015 31-Dec-17 Nov. 21, 2017 21-Nov-17 12-Jun-20
Bd. Res. No. 76
1732 MANUEL TOLENTINO ALPARAQUE Bd. Res. No. 111 dtd. Nov. 3, 2005 31-Dec-07 dtd. July 15, 2009 15-Jul-09 31-Dec-11
Bd. Res. No. 171
1733 MARIA CECILIA J. PABICO Bd. Res. No. 208 dtd. Oct. 29, 2013 31-Dec-16 dtd. April 7, 2017 7-Apr-17 20-Aug-20

1734 MARISSA P. VIRTUSIO Bd. Res. No. 111 dtd. Nov. 3, 2005 31-Dec-07

1735 RACHEL VILLEGAS - YAP Bd. Res. No. 111 dtd. Nov. 3, 2005 31-Dec-07

Bd. Res. No. 28


1736 RAUBEN CALAPARDO GONZAGA Bd. Res. No. 32 dtd. Mar. 6, 2009 31-Dec-11 dtd. Feb. 20, 2012 20-Feb-12 31-Dec-14
Bd. Res. No. dtd.
1737 RENATO JABSON SAYAS Bd. Res. No. 80 dtd. July 8, 2015 31-Dec-17 Jan. 11, 2018 11-Jan-18 29-Apr-21
Cancelled in favor of J.
V. Jimenez &
Associates (BOA Acc.
No. 2447 dtd. Nov. 10,
1738 YOLANDA T. JIMENEZ Bd. Res. No. 111 dtd. Nov. 3, 2005 31-Dec-07 2006.

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

Page 159
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
IN THE PRACTICE OF PUBLIC ACCOUNTANCY
As of April 30, 2018
PREVIOUS ACCREDITATION APPROVAL
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NO. PARTNERSHIPS DATE DATE (BR NO. / DATE) From To
Bd. Res. No. 17
1740 ARTHUR TAN CHU Bd. Res. No. 61 dtd. April 26, 2011 31-Dec-13 dtd. Feb. 2, 2015 2-Feb-15 31-Dec-17

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

Bd. Res. No. 122


1742 DIAGELIA D. ANDRES Bd. Res. No. 19 dtd. Mar. 4, 2009 31-Dec-11 dtd. Dec 26, 2011 1-Jan-12 31-Dec-14
Bd. Res. No. dtd.
1743 MABEL A. MENGUITO Bd. Res. No. 05 dtd. Jan. 26, 2015 31-Dec-17 August 10, 2017 10-Aug-17 5-Jul-20
Bd. Res. No. 143
1744 MARIANO LABIS CHUA Bd. Res. No. 119 dtd. May 29, 2008 31-Dec-10 dtd. Dec. 2, 2010 1-Jan-11 31-Dec-13

1745 MARLON C. ADVINCULA Bd. Res. No. 112 dtd. Nov. 3, 2005 31-Dec-07

1746 MARK DEXTER M. MEDINA Bd. Res. No. 112 dtd. Nov. 3, 2005 31-Dec-07

Bd. Res. No. ___


1747 MERLY B. BENAVENTE Bd. Res. No. 320 dtd. Dec. 27, 2013 31-Dec-16 dtd. April 10, 2017 10-Apr-17 29-Jan-20
Bd. Res. No. 94
1748 NORLINDA DIVINAGRACIA UY Bd. Res. No. 06 dtd. Jan. 26, 2009 31-Dec-11 dtd. Oct. 19, 2011 1-Jan-12 31-Dec-14

1749 CACHO, GULANE, ALBANO & CO. Bd. Res. No. 112 dtd. Nov. 3, 2005 31-Dec-07 Bd. Res. No. 05
dtd. February 1,
1750 ARTURO N. INTING Bd. Res. No. 06 dtd. Jan. 26, 2015 31-Dec-17 2018 29-Jun-17 11-Mar-20
Bd. Res. No. dtd.
1751 CRISTINA TOMAS MACASO Bd. Res. No. 63 dtd. July 8, 2015 31-Dec-17 Jan. 11, 2018
Bd. Res. No. 133 11-Jan-18 26-Sep-21
dtd. August 28,
1752 FLORENCIO L. GABRILLO Bd. Res. No. 06 dtd. Feb. 8, 2011 31-Dec-13 2013 1-Jan-14 31-Dec-16

Page 160
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
IN THE PRACTICE OF PUBLIC ACCOUNTANCY
As of April 30, 2018
PREVIOUS ACCREDITATION APPROVAL
REG. NAME OF FIRM / BR. NO. EXPIRY REFERENCE VALIDITY REMARKS
NO. PARTNERSHIPS DATE DATE (BR NO. / DATE) From To

1753 PRECIOSA V. CUNANAN Bd. Res. No. 114 dtd. Nov. 8, 2005 31-Dec-07

Bd. Res. No. 156 dtd. Sept. 27, Bd. Res. No. 442
1754 ANTHONY LUMANGLAS PELLAS 2013 31-Dec-16 dtd. Dec. 14, 2016 1-Jan-17 31-Dec-19
Bd. Res. No. 95
1755 JUANITO I. VITUG Bd. Res. No. 115 dtd. Nov. 8, 2005 31-Dec-07 dtd. May 12, 2008 12-May-08 31-Dec-10

1756 LOLITA Y. PEAK - YULO Bd. Res. No. 115 dtd. Nov. 8, 2005 31-Dec-07
Bd. Res. No. dtd.
1757 MILAGROS MATEO SANCHEZ Bd. Res. No. 20 dtd. Dec 19, 2014 31-Dec-17 Oct. 20, 2017 20-Oct-17 31-Aug-20

Bd. Res. No. dtd.


1758 NATIVIDAD V. OSORIO Bd. Res. No. 05 dtd. Jan. 26, 2015 31-Dec-17 May 12, 2017 12-May-17 8-Sep-20

1759 ROMEO Z. DE LARA Bd. Res. No. 115 dtd. Nov. 8, 2005 31-Dec-07

1760 RONNIE P. CAUSAPIN Bd. Res. No. 115 dtd. Nov. 8, 2005 31-Dec-07
Bd. Res. No. 46 dtd. March 11, Bd. Res. No. dtd.
1761 ARSENIO BAGOY SUMAMPONG 2015 31-Dec-17 Oct. 20, 2017
Bd. Res. No. 79 20-Oct-17 18-Dec-20
dtd. March 10,
1762 AUDREY MANALO GARCIA Bd. Res. No. 226 dtd. Oct. 29, 2013 31-Dec-16 2017 10-Mar-17 19-Sep-20
Bd. Res. No. 07
1763 CONRADO DAVID STA. ANA Bd. Res. No. 268 dtd. Dec. 18, 2013 31-Dec-16 dtd. Jan. 18, 2017 18-Jan-17 31-Dec-19

Page 161
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
IN THE PRACTICE OF PUBLIC ACCOUNTANCY
As of April 30, 2018
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. 92 dtd. August 13, Bd. Res. No. 68


1764 CYNTHIA ARGAMINO DE LEON 2012 31-Dec-14 dtd. July 8, 2015 8-Jul-15 31-Dec-17

Bd. Res. No. dtd.


1765 DANILO TANDOG AGUILAR Bd. Res. No. 43 dtd. Dec. 29, 2014 31-Dec-17 Sept. 18, 2017 18-Sep-17 13-Feb-20
Bd. Res. No. 60
1766 DANILO TEMPLANZA DE LARA Bd. Res. No. 156 dtd. Sept. 5, 2008 31-Dec-10 dtd. April 26, 2011 26-Apr-11 31-Dec-13

Bd. Res. No. 193


1767 EDUARDO CAPULONG HALILI Bd. Res. No. 06 dtd. Feb. 8, 2011 31-Dec-13 dtd. Oct. 29, 2013 1-Jan-14 31-Dec-16
Bd. Res. No. 109
1768 ELPIDIO O. BARCELONA III Bd. Res. No. 116 dtd. Nov. 30, 2005 31-Dec-07 dtd. May 12, 2008 12-May-08 31-Dec-10
Bd. Res. No. ___
1769 EMMANUEL LUNA DUKA Bd. Res. No. 274 dtd. Dec. 18, 2013 31-Dec-15 dtd. April 10, 2017 10-Apr-17 17-Aug-20

1770 ERNESTO M. MACABATA Bd. Res. No. 116 dtd. Nov. 30, 2005 31-Dec-07

1771 EUSEBIO C. ESPANOL, JR. Bd. Res. No. 116 dtd. Nov. 30, 2005 31-Dec-07

Bd. Res. No. 149


1772 FRANCES RAE S. MONTAÑA - CABIDO Bd. Res. No. 116 dtd. Nov. 30, 2005 31-Dec-07 dtd. Dec. 21, 2009 21-Dec-09 31-Dec-11
Bd. Res. No. 29
1773 FRANCISCO PEREZ DEOCAREZA Bd. Res. No. 40 dtd. Mar. 9, 2009 31-Dec-11 dtd. Feb. No.
Bd. Res. 20, 2012
354 20-Feb-12 31-Dec-14
dtd. November 3,
1774 JUNETH ALEGADO RENTUMA Bd. Res. No. 224 dtd. Oct. 29, 2013 31-Dec-16 2019 1-Jan-17 31-Dec-19

Page 162
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
IN THE PRACTICE OF PUBLIC ACCOUNTANCY
As of April 30, 2018
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. 171


dtd. Sept. 21,
1775 MA. ELISSA Y. ISAGAN Bd. Res. No. 200 dtd. Oct. 29, 2013 31-Dec-15 2015 01-Jan-16 31-Dec-18
Bd. Res. No. 101
1776 MARILYN C. ARMERO - ALMOCERA Bd. Res. No. 116 dtd. Nov. 30, 2005 31-Dec-07 dtd. May 12, 2008 12-May-08 31-Dec-10

1777 REMIGIO Z. NOCUM Bd. Res. No. 116 dtd. Nov. 30, 2005 31-Dec-07
Bd. Res. No. 101
1778 ULYSSES ANTONIO C. YAP Bd. Res. No. 116 dtd. Nov. 30, 2005 31-Dec-07 dtd. May 12, 2008 12-May-08 31-Dec-10
Bd. Res. No. 19
1779 VIOLETA RAGUB SALUMBIDES Bd. Res. No. 222 dtd. Oct. 29, 2013 31-Dec-16 dtd. Jan. 18, 2017 18-Jan-17 31-Dec-19
Bd. Res. No. 07
1780 GO, LABOG & CO. Bd. Res. No. 186 dtd. Nov. 8, 2007 31-Dec-10 dtd. Feb. 8, 2011 8-Feb-11 31-Dec-13

1781 LUCERO - UNCIANO Bd. Res. No. 116 dtd. Nov. 30, 2005 31-Dec-07 Bd. Res. No. 288
dtd. Sept. 28,
1782 ANTHONY TE GO Bd. Res. No. 146 dtd. Sept. 9, 2013 31-Dec-16 2016 1-Jan-17 31-Dec-19

Bd. Res. No. dtd.


1783 CHARLIE DEL MORO BELIGANIO Bd. Res. No. 200 dtd. Oct. 29, 2013 31-Dec-16 May 12, 2017 12-May-17 13-Jul-20
Bd. Res. No. 212
1784 EDUARDO MABASA MAGALLANES Bd. Res. No. 09 dtd. Feb. 2, 2015 31-Dec-17 dtd. April 20, 2017 20-Apr-17 30-Jun-20
Bd. Res. No.
___dtd. April 10,
1785 JOSEFA MA. BERNADETTE M. DIZON Bd. Res. No. 110 dtd. Nov 10, 2011 31-Dec-14 2017
Bd. Res. No. 04 10-Apr-17 12-Sep-20
dtd. January 18,
1786 JUVY DELA CRUZ ARTUZ Bd. Res. No. 198 dtd. Oct. 29, 2013 31-Dec-16 2018 10-Apr-17 23-Apr-20

Page 163
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
IN THE PRACTICE OF PUBLIC ACCOUNTANCY
As of April 30, 2018
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. 59
1787 LORNA T. GRANDE Bd. Res. No. 122 dtd. Dec. 6, 2005 31-Dec-07 dtd. April 17, 2009 17-Apr-09 31-Dec-11
Bd. Res. No. 46
dtd. March 28,
1788 MARIA GAY YUIPCO - COTIANGCO Bd. Res. No. 20 dtd. Mar. 4, 2009 31-Dec-11 2012 28-Mar-12 31-Dec-14

1789 MARIO A. VILORIA Bd. Res. No. 122 dtd. Dec. 6, 2005 31-Dec-07
Bd. Res. No. 09
1790 MARY CHUA TAN Bd. Res. No. 219 dtd. Oct. 29, 2013 31-Dec-16 dtd. Jan. No.
Bd. Res. 18, 2017
207 18-Jan-17 31-Dec-19
dtd. November
1791 MERCED GRACE L. PASTRANO Bd. Res. No. 170 dtd. Oct. 30, 2008 31-Dec-10 12, 2012 12-Nov-12 31-Dec-14

Bd. Res. No. 273 dtd. Dec. 18, Bd. Res. No. dtd.
1792 NARCISA L. MONTANO 2013 31-Dec-16 May 12, 2017 12-May-17 29-Oct-20
Bd. Res. No. 95
1793 PAUL EJES NECESARIO Bd. Res. No. 153 dtd. Sept. 9, 2013 31-Dec-15 dtd. April 12, 2016 12-Apr-16 31-Dec-18
Bd. Res. No. 174
1794 ROMULO C. CONEJAR Bd. Res. No. 80 dtd. April 10, 2008 31-Dec-10 dtd. Oct. 22, 2012 22-Oct-12 31-Dec-14

Bd. Res. No. 63


1795 SUE LYNN L. JOLINGAN Bd. Res. No. 69 dtd. June 5, 2012 31-Dec-14 dtd. Feb. No.04
Bd. Res. 19, 2016 19-Feb-16 31-Dec-18
dtd. January 18,
1796 ALBERTO PASCUAL & ASSOCIATES Bd. Res. No. 328 dtd. Dec. 27, 2013 31-Dec-16 2018 10-Apr-17 5-Dec-20

1797 AMELIA B. GALAN - RAGSAC Bd. Res. No. 125 dtd. Dec. 28, 2005 31-Dec-07
Bd. Res. No. 418
dtd. November
1798 ANTONIO PONTIOSO ACEJO Bd. Res. No. 148 dtd. Sept. 9, 2013 31-Dec-16 24, 2016 1-Jan-17 31-Dec-19

Page 164
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
IN THE PRACTICE OF PUBLIC ACCOUNTANCY
As of April 30, 2018
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. 41
1799 CIRIACO SABILE CALALANG Bd. Res. No. 125 dtd. Dec. 28, 2005 31-Dec-07 dtd. Mar 9, 2009 9-Mar-09 31-Dec-11

Bd. Res. No. dtd.


1800 CORAZON MANLICLIC DE JESUS Bd. Res. No. 116 dtd. July 24, 2015 31-Dec-17 Jan. 11, 2018 11-Jan-18 6-Apr-21

Bd. Res. No. 150


1801 CORAZON REPATO LADIZA Bd. Res. No. 21 dtd. Feb. 25, 2011 31-Dec-13 dtd. Sept. 9, 2013 1-Jan-14 31-Dec-16

Bd. Res. No. 166 dtd. Sept. 27, Bd. Res. No. ___
1802 DANTE CUSTODIO OLMO 2013 31-Dec-16 dtd. April 10, 2017 10-Apr-17 27-Feb-20
Bd. Res. No. dtd.
1803 DANILO RODRIGUEZ CONSUL Bd. Res. No. 215 dtd. Oct. 29, 2013 31-Dec-16 May 12, 2017 12-May-17 30-Mar-20
Bd. Res. No. 04
Bd. Res. No. 07 dtd. August 13, dtd. January 18,
1804 DIOMEDES CAYANAN CAGUINGUIN 2013 31-Dec-16 2018 10-Apr-17 6-Dec-20
Bd. Res. No. dtd.
1805 ELIZABETH SOBREMISANA ESTRELLA Bd. Res. No. 221 dtd. Dec. 1, 2015 31-Dec-17 Oct. 20, 2017 20-Oct-17 23-Nov-20
Bd. Res. No. 24
1806 EVANGELINE EDROSA AGCAOILI Bd. Res. No. 73 dtd. July 15, 2009 31-Dec-11 dtd. Feb. 20, 2012 20-Feb-12 31-Dec-14
Bd. Res. No. 67
Bd. Res. No. 109 dtd. Sept. 12, dtd. March 8,
1807 JEAN MARICAR SANTOS LOPEZ 2012 31-Dec-14 2017 8-Mar-17 25-Apr-20

Bd. Res. No. 71


1808 JOVITA M. ALVAR Bd. Res. No. 40 dtd. Mar. 9, 2009 31-Dec-11 dtd. June 5, 2012 5-Jun-12 31-Dec-14
Bd. Res. No. ___
1809 LEONORA LEOP JALUAGUE Bd. Res. No. 311 dtd. Dec. 27, 2013 31-Dec-16 dtd. April 10, 2017 10-Apr-17 27-May-20

Page 165
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
IN THE PRACTICE OF PUBLIC ACCOUNTANCY
As of April 30, 2018
PREVIOUS ACCREDITATION APPROVAL
REG. NAME OF FIRM / BR. NO. EXPIRY REFERENCE VALIDITY REMARKS
NO. PARTNERSHIPS DATE DATE (BR NO. / DATE) From To

1810 LINA F. FARROFO Bd. Res. No. 125 dtd. Dec. 28, 2005 31-Dec-07

1811 LYDIA B. LANDAYAN Bd. Res. No. 125 dtd. Dec. 28, 2005 31-Dec-07

1812 RICARDO S. BAGNES Bd. Res. No. 125 dtd. Dec. 28, 2005 31-Dec-07
Bd. Res. No. 51
1813 ROWENA G. CARULLA - JACINTO Bd. Res. No. 125 dtd. Dec. 28, 2005 31-Dec-07 dtd. Jan. 28, 2008 28-Jan-08 31-Dec-10
Bd. Res. No. dtd.
1814 ROWENA B. CEQUEÑA Bd. Res. No. 125 dtd. Dec. 28, 2005 31-Dec-07 May 12, 2017 12-May-17 13-Sep-20

Bd. Res. No. 127 dtd. August 28, Bd. Res. No. 433
1815 WARLITO MIGUEL CARRILLO 2013 31-Dec-16 dtd. Dec. 14, 2016 1-Jan-17 31-Dec-19

1816 ESTHER C. LEE - TRIMAÑEZ Bd. Res. No. 127 dtd. Dec. 28, 2005 31-Dec-07

Bd. Res. No. dtd.


1817 LYDIA MACALINAO BAÑEZ Bd. Res. No. 283 dtd. Dec. 23, 2013 31-Dec-16 May 12, 2017 12-May-17 1-Sep-20

1818 PLACIDO E. MUÑOZ Bd. Res. No. 127 dtd. Dec. 28, 2005 31-Dec-07

1819 SARAH C. LEE - AVENA Bd. Res. No. 127 dtd. Dec. 28, 2005 31-Dec-07

1820 CESAR R. CONTRERAS Bd. Res. No. 128 dtd. Dec. 28, 2005 31-Dec-07

1821 DANTE T. FUENTES Bd. Res. No. 128 dtd. Dec. 28, 2005 31-Dec-07

1822 EDDIE L. MAGDARAOG Bd. Res. No. 128 dtd. Dec. 28, 2005 31-Dec-07

Page 166
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
IN THE PRACTICE OF PUBLIC ACCOUNTANCY
As of April 30, 2018
PREVIOUS ACCREDITATION APPROVAL
REG. NAME OF FIRM / BR. NO. EXPIRY REFERENCE VALIDITY REMARKS
NO. PARTNERSHIPS DATE DATE (BR NO. / DATE) From To
Bd. Res. 68 dtd.
1823 GILBERT A. DY Bd. Res. No. 128 dtd. Dec. 28, 2005 31-Dec-07 April 2, 2008 2-Apr-08 31-Dec-10
Bd. Res. No. 09
1824 GLORIA C. ONG Bd. Res. No. 248 dtd. Oct. 29, 2013 31-Dec-16 dtd. Jan. 18, 2017 18-Jan-17 31-Dec-19

1825 ISIDRA V. GONZALES Bd. Res. No. 128 dtd. Dec. 28, 2005 31-Dec-07
Bd. Res. No. 347
1826 JAIME BIDANIA GONZALES Bd. Res. No. 100 dtd. Oct. 19, 2011 31-Dec-13 dtd. Dec. 27, 2013 1-Jan-14 31-Dec-16

Bd. Res. No. 75


1827 JOCELYN UY MALONGAYON Bd. Res. No. 113 dtd. Nov 16, 2011 31-Dec-14 dtd. July 8, 2015 8-Jul-15 31-Dec-17

1828 JUAN C. MANAHAN Bd. Res. No. 128 dtd. Dec. 28, 2005 31-Dec-07

Bd. Res. No. 155


1829 LYRMA F. TEJERO Bd. Res. No. 30 dtd. Jan. 28, 2008 31-Dec-10 dtd. Dec. 21, 2010 1-Jan-11 31-Dec-13

Bd. Res. No. 16


1830 MARICHU BOTON TABUZO - CELI Bd. Res. No. 128 dtd. Dec. 28, 2005 31-Dec-07 dtd. Mar. 4, 2009 4-Mar-09 31-Dec-11

Bd. Res. No. 03


1831 MARITA GALANG GUTIERREZ Bd. Res. No. 262 dtd. Dec. 9, 2010 31-Dec-16 dtd. Jan. 18, 2017 18-Jan-17 31-Dec-19
Bd. Res. No. 163 dtd. Sept. 17, Bd. Res. No. dtd.
1832 NANCY S. BAUTISTA 2015 31-Dec-18 March 19, 2018 19-Mar-18 23-Jun-21
Bd. Res. No. 227
1833 TARCISIO BLASE ANTIPASADO, JR. Bd. Res. No. 160 dtd. Dec. 21, 2010 31-Dec-13 dtd. Oct. 29, 2013 1-Jan-14 31-Dec-16

Page 167
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
IN THE PRACTICE OF PUBLIC ACCOUNTANCY
As of April 30, 2018
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. 169 dtd. Sept. 25, Bd. Res. No. 42
1834 VICTORIA C. MANGROBANG 2013 31-Dec-16 dtd. Feb. 9, 2017 9-Feb-17 17-Nov-20

Bd. Res. No. 249


dtd. August 25,
1835 M. T. SEPULVEDA & CO. Bd. Res. No. 349 dtd. Dec. 27, 2013 31-Dec-15 2016 25-Aug-16 31-Dec-18

1836 ANECITO D. VILLALUZ, JR. Bd. Res. No. 129 dtd. Dec. 28, 2005 31-Dec-07

Bd. Res. No. 01


1837 BALDOVINO SILVERIO LAGBAO Bd. Res. No. 13 dtd. Feb. 8, 2012 31-Dec-14 dtd. Jan. 26, 2015 26-Jan-15 31-Dec-17
Bd. Res. No. 09
1838 BELARMINA TAYCO MANLAPID Bd. Res. No. 223 dtd. Oct. 29, 2013 31-Dec-16 dtd. Jan. 18, 2017 18-Jan-17 31-Dec-19

Bd. Res. No. dtd.


1839 CHRISTOPHER MIAGUE ESMERES Bd. Res. No. 108 dtd. July 14, 2015 31-Dec-17 Sept. 18, 2017 18-Sep-17 05-Apr-20
Bd. Res. No. 44
1840 GLORIA T. GOMINTONG Bd. Res. No. 221 dtd. Oct. 29, 2013 31-Dec-16 dtd. Feb. 9, 2017 9-Feb-17 15-Aug-20
Bd. Res. No. 110
1841 JOHN CENIZA CHUA Bd. Res. No. 119 dtd. May 29, 2008 31-Dec-10 dtd. Apr. 15, 2016 15-Apr-16 31-Dec-18

Bd. Res. No. ___


1842 JOSE M. ADIARTE, JR. Bd. Res. No. 344 dtd. Dec. 27, 2013 31-Dec-16 dtd. April No.
Bd. Res. 10, 2017
206 10-Apr-17 22-Dec-20
dtd. August 12,
1843 JOSEPHINE SABARITA GICALE Bd. Res. No. 153 dtd. Sept. 9, 2013 31-Dec-16 2016 1-Jan-17 31-Dec-19
Bd. Res. No. 196
1844 LOLITA A. MAGBOO Bd. Res. No. 139 dtd. Dec. 2, 2010 31-Dec-13 dtd. Oct. 29, 2013 1-Jan-14 31-Dec-16

Page 168
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
IN THE PRACTICE OF PUBLIC ACCOUNTANCY
As of April 30, 2018
PREVIOUS ACCREDITATION APPROVAL
REG. NAME OF FIRM / BR. NO. EXPIRY REFERENCE VALIDITY REMARKS
NO. PARTNERSHIPS DATE DATE (BR NO. / DATE) From To

1845 LUCIANO T. MANLAPAZ, JR. Bd. Res. No. 129 dtd. Dec. 28, 2005 31-Dec-07

Bd. Res. No. 70


1846 LUISITO B. CO Bd. Res. No. 129 dtd. Dec. 28, 2005 31-Dec-07 dtd. April 2, 2008 2-Apr-08 31-Dec-10

1847 ROLANDO S.J. GARCIA Bd. Res. No. 129 dtd. Dec. 28, 2005 31-Dec-07
Bd. Res. No. ___
1848 VICENTE M. MAGBOO, JR. Bd. Res. No. 289 dtd. Dec. 23, 2013 31-Dec-16 dtd. April 10, 2017 10-Apr-17 14-May-20

CABRILLA PARDUCHO FERNANDEZ NANAS &


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

Bd.Res. 12 dtd.
1850 GARCIA, LUGUE, VIDAL & CO. Bd.Res. 234 dtd. Oct. 29, 2013 31-Dec-16 Jan. 18, 2017 18-Jan-17 31-Dec-19

1851 ALTHEA JUNE P. ROBLES Bd. Res. No. 01 dtd. Jan. 3, 2006 31-Dec-08
Bd. Res. No. dtd.
1852 ALONA A. STA. RITA Bd. Res. No. 01 dtd. Jan. 26, 2015 31-Dec-17 August 10, 2017 10-Aug-17 30-Jan-20

Bd. Res. No. 109


1853 CAROLINA I. CAPARROS Bd. Res. No. 196 dtd. Oct. 24, 2012 31-Dec-15 dtd. Apr. 15, 2016 15-Apr-16 31-Dec-18
Bd. Res. No. dtd.
1854 EVANGELINE PARACUELLES JAMILI Bd. Res. No. 187 dtd. Oct. 14, 2015 31-Dec-17 Sept. 18, 2017 18-Sep-17 5-Jan-20

1855 FILAMIE S. AGUILLON Bd. Res. No. 01 dtd. Jan. 3, 2006 31-Dec-08

Page 169
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Bd. Res. No. 28
1856 JANETTE ROSELYN CHIA PEDREGOSA Bd. Res. No. 58 dtd. April 17, 2009 31-Dec-11 dtd. Feb. 20, 2012 20-Feb-12 31-Dec-14
Bd. Res. No. 50
1857 GRACE ELIZALDE-BAYANG Bd. Res. No. 50 dtd. Dec. 29, 2014 31-Dec-17 dtd. Dec. 29, 2014 21-Nov-17 12-Dec-20
Bd. Res. No. 05
dtd. February 1,
1858 MELANIA LUNA-SANTOS Bd. Res. No. 34 dtd. March 3, 2015 31-Dec-17 2018 29-Jun-17 7-Apr-20

Bd. Res. No. 40(A) dtd. March 4, Bd. Res. No. dtd.
1859 DIVINA ALOJADO MANGLIGOT 2015 31-Dec-17 Jan. 11, 2018 11-Jan-18 9-Oct-21
Bd. Res. No. dtd.
1860 EUFROCINA B. TAROBAL Bd. Res. No. 273 dtd. Dec. 28, 2015 31-Dec-17 Nov. 21, 2017 21-Nov-17 26-Aug-20

Bd. Res. No. dtd.


1861 MARILYN ARELLANO KONG Bd. Res. No. 03 dtd. Jan. 26, 2015 31-Dec-17 Jan. 11, 2018 11-Jan-18 9-Nov-21

1862 NILDA M. SEVERINO Bd. Res. No. 04 dtd. Jan. 24, 2006 31-Dec-08

Bd. Res. No. 29


1863 OSIAS M. MERIOLES, JR. Bd. Res. No. 11 dtd. Jan 30, 2009 31-Dec-11 dtd. Jan 23, 2013 23-Jan-13 31-Dec-15

1864 RAMON M. VILLAFLORES Bd. Res. No. 04 dtd. Jan. 24, 2006 31-Dec-08

Bd. Res. No. dtd.


1865 REYSALINA M. JIZ DE ORTEGA Bd. Res. No. 77 dtd. July 8, 2015 31-Dec-17 Jan. 11, 2018 11-Jan-18 19-Jun-21

Page 170
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1866 RICARDO G. CORONADO Bd. Res. No. 04 dtd. Jan. 24, 2006 31-Dec-08

Bd. Res. No. dtd.


1867 ROSALIE DE SILVA-GUARIN Bd. Res. No. 59 dtd. Dec. 29, 2014 31-Dec-17 Jan. 11, 2018
Bd. Res. No. 11-Jan-18 6-Apr-21
Bd. Res. No. 22 dtd. December 19, dtd. Sept. 18,
1868 PURIFICACION PAGUINTO FLORES 2014 31-Dec-17 2017 18-Sep-17 2-Feb-20

1869 FUA, SALES, FABILA & CO. Bd. Res. No. 08 dtd. Jan. 24, 2006 31-Dec-08
Bd. Res. No. 22
dtd. December
1870 ASUNCION FANGO REDITO Bd. Res. No. 105 dtd. Oct. 21, 2011 31-Dec-14 19, 2014 1-Jan-15 31-Dec-17

Bd. Res. No. 165


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

Bd. Res. No. dtd.


1872 BRIGIDA H. BORLEO Bd. Res. No. 52 dtd. Dec. 29, 2014 31-Dec-17 Oct. 20, 2017 20-Oct-17 13-Jul-20
Bd. Res. No. dtd.
1873 ERLINDA B. CUNAHAP-ABAJA Bd. Res. No. 72 dtd. July 8, 2015 31-Dec-17 Jan. 11, 2018 11-Jan-18 26-Apr-21

1874 GERONCIO P. ROBIS Bd. Res. No. 05 dtd. Jan. 24, 2006 31-Dec-08
Bd. Res. No. dtd.
1875 FIDEL VALENZUELA LOMIBAO Bd. Res. No. 30 dtd. Dec. 19, 2014 31-Dec-17 Oct. 20, 2017 20-Oct-17 21-Jul-20

1876 JUAN B. BALISALISA, JR. Bd. Res. No. 05 dtd. Jan. 24, 2006 31-Dec-08

Page 171
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Bd. Res. No. dtd.


1877 RAMIR CATANDUANES ALINDOGAN Bd. Res. No. 74 dtd. July 8, 2015 31-Dec-17 Sept. 18, 2017 18-Sep-17 1-Nov-20

1878 REYNALD D. AGUDO Bd. Res. No. 05 dtd. Jan. 24, 2006 31-Dec-08
Bd. Res. No. 53 dtd. March 28, Bd. Res. No. 08
1879 RHODORA DE GUZMAN KAPUNAN 2011 31-Dec-13 dtd. Feb. No.
Bd. Res. 2, 2015
117 2-Feb-15 31-Dec-17
dtd. Sept. 19,
1880 RODANTE M. PANGAN Bd. Res. No. 154 dtd. Sept. 5, 2008 31-Dec-11 2012 19-Sep-12 31-Dec-14
Bd. Res. No. dtd.
1881 STEVE TAN ESTINAR Bd. Res. No. 231 dtd. Oct. 29, 2013 31-Dec-15 May 12, 2017 12-May-17 4-May-20

1882 AGUILAR, AGUILAR AND COMPANY Bd. Res. No. 05 dtd. Jan. 24, 2006 31-Dec-08

Bd. Res. No. dtd.


1883 ALBERTO DIMALIWAT BERNARDO Bd. Res. No. 22 dtd. Feb. 2, 2015 31-Dec-17 Oct. 20, 2017 20-Oct-17 14-Mar-20

Bd. Res. No. dtd.


1884 ANA MARIE D. BARTOLINE Bd. Res. No. 108 dtd. July 14, 2015 31-Dec-17 Nov. 27, 2017 27-Nov-17 17-Aug-20

Bd. Res. No. 32


1885 ANTONIO P. RAMOS Bd. Res. No. 06 dtd. Jan. 24, 2006 31-Dec-08 dtd. Mar. 6, 2009 6-Mar-09 31-Dec-11

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

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

Page 172
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Bd. Res. No. 45
dtd. March 11,
1888 CHANDA R. SAUSA-BAGUE Bd. Res. No. 06 dtd. Feb. 8, 2012 31-Dec-14 2015 11-Mar-15 31-Dec-17

Bd. Res. No. 32


1889 FLORENDA A. PUNIO Bd. Res. No. 06 dtd. Jan. 24, 2006 31-Dec-08 dtd. Mar. 6, 2009 6-Mar-09 31-Dec-11

Bd. Res. No. 14


1890 ISMAEL CREGENCIA CORTEZ Bd. Res. No. 06 dtd. Jan. 24, 2006 31-Dec-08 dtd. Jan. 30, 2009 30-Jan-09 31-Dec-11
Bd. Res. No.
41(B) dtd. March
1891 JAINA DE GUZMAN DONES Bd. Res. No. 61 dtd. April 26, 2012 31-Dec-14 4, 2015 4-Mar-15 31-Dec-17
Bd. Res. No. 24
1892 JOSEFINA L. ABELLERA Bd. Res. No. 06 dtd. Jan. 24, 2006 31-Dec-08 dtd. Feb. 25, 2011 25-Feb-11 31-Dec-13

1893 JOSEPHINE BRILLA U. MADLANGBAYAN Bd. Res. No. 06 dtd. Jan. 24, 2006 31-Dec-08

Bd. Res. No. 237


1894 MARIE JUNE G. CORTEZ Bd. Res. No. 14 dtd. Jan. 30, 2009 31-Dec-11 dtd. Dec. 4, 2015 4-Dec-15 31-Dec-17

1895 MARVI P. BALAIS Bd. Res. No. 06 dtd. Jan. 24, 2006 31-Dec-08 Bd. Res. No.
Bd. Res. No. 44 dtd. March 28, 41(B) dtd. March
1896 NORMA C. DETERA 2012 31-Dec-14 4, 2015 4-Mar-15 31-Dec-17
Bd. Res. No. 85 dtd. August 13, Bd. Res. No. 115
1897 ROLANDO MEDIJA LIBETARIO, JR. 2012 31-Dec-15 dtd. July 24, 2015 1-Jan-16 31-Dec-18
Bd. Res. No.48
dtd. March 28,
1898 RONALDO N. QUIAMBAO Bd. Res. No. 17 dtd. Mar. 4, 2009 31-Dec-11 2012 28-Mar-12 31-Dec-14

Page 173
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1899 ROSAURO B. NAVA Bd. Res. No. 06 dtd. Jan. 24, 2006 31-Dec-08

Bd. Res. No. dtd.


1900 SOLEDAD MARAYAG TRIÑANES Bd. Res. No. 54 dtd. Dec. 29, 2014 31-Dec-17 Sept. 18, 2017 18-Sep-17 24-Aug-20

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

1902 ANNABEL M. DELA CRUZ Bd. Res. No. 07 dtd. Jan. 24, 2006 31-Dec-08

Bd. Res. No. dtd.


1903 CECILIA S. DOLORFINO Bd. Res. No. 62 dtd. Dec. 29, 2014 31-Dec-17 Oct. 20, 2017 20-Oct-17 12-Apr-20

1904 DOMINGO C. DIMALANTA Bd. Res. No. 07 dtd. Jan. 24, 2006 31-Dec-08

1905 EMELITA O. MALLARI - ARABE Bd. Res. No. 07 dtd. Jan. 24, 2006 31-Dec-08

Bd. Res. No. 56


1906 EMERLINDA DUMANDAN CABUSAO Bd. Res. No. 07 dtd. Jan. 24, 2006 31-Dec-08 dtd. April 17, 2009 17-Apr-09 31-Dec-11

Bd. Res. No. dtd.


1907 FLORENCIO YAMO ROJAS, JR. Bd. Res. No. 02 dtd. Jan. 26, 2015 31-Dec-17 Oct. 20, 2017 20-Oct-17 10-Dec-20
HELEN GINES MUNSAYAC (Formerly: HELEN VERGARA Bd. Res. No. dtd.
1908 GINES) Bd. Res. No. 22 dtd. Feb. 2, 2015 31-Dec-17 Sept. 18, 2017 18-Sep-17 14-Jul-20

1909 IMEE G. VILCHES Bd. Res. No. 07 dtd. Jan. 24, 2006 31-Dec-08

1910 ISIDRO B. GARCIA Bd. Res. No. 07 dtd. Jan. 24, 2006 31-Dec-08

Page 174
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Bd. Res. No. dtd.
1911 JUANITA S. RIVERA - PINEDA Bd. Res. No. 59 dtd. April 17, 2009 31-Dec-11 May 12, 2017 12-May-17 2-Mar-20

Bd. Res. No. dtd.


1912 MARIA LUZ SOTTO LOZANO Bd. Res. No. 50 dtd. Dec. 29, 2014 31-Dec-17 Oct. 20, 2017 20-Oct-17 21-Dec-20

Bd. Res. No. dtd.


1913 MARILOU PADUA ORTIZ Bd. Res. No. 199 dtd. Nov 2, 2015 31-Dec-17 Oct. 20, 2017 20-Oct-17 1-Oct-20

Bd. Res. No. dtd.


1914 MARITES PELISAN YAP Bd. Res. No. 64 dtd. July 8, 2015 31-Dec-17 Oct. 20, 2017 20-Oct-17 31-Aug-20
Bd. Res. No. 68
1915 MIGUELA DE GUZMAN SAN PEDRO Bd. Res. No. 07 dtd. Jan. 24, 2006 31-Dec-08 dtd. May 5, 2009 5-May-09 31-Dec-11

1916 REYNOLD L. JORING Bd. Res. No. 07 dtd. Jan. 24, 2006 31-Dec-08

Bd. Res. No. 37


1917 TERESITA S. OPENA Bd. Res. No. 07 dtd. Jan. 24, 2006 31-Dec-08 dtd. Mar. 6, 2009 6-Mar-09 31-Dec-11
Bd. Res. No. 146 dtd. August 17, Bd. Res. No. dtd.
1918 ALFE LIGTAS CASTROVERDE 2015 31-Dec-17 Jan. 11, 2018 11-Jan-18 28-Jul-21

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

1920 ENRIQUE C. TE Bd. Res. No. 09 dtd. Jan. 27, 2006 31-Dec-08

Bd. Res. No. dtd.


1921 EVELYN PACURIBOT BUTCON Bd. Res. No. 29 dtd. Dec 19, 2014 31-Dec-17 Oct. 20, 2017 20-Oct-17 10-Dec-20

Page 175
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1922 ILDEFONSO O. QUE Bd. Res. No. 09 dtd. Jan. 27, 2006 31-Dec-08
Bd. Res. No. 217
1923 LEOPOLDO A. VALDEZ Bd. Res. No. 78 dtd. June 21, 2012 31-Dec-14 dtd. April No.
Bd. Res. 20, 2017
46 20-Apr-17 20-Aug-20
dtd. March 11,
1924 NORALYN GOROSPE ORBETA Bd. Res. No. 06 dtd. Feb. 8, 2012 31-Dec-14 2015 11-Mar-15 31-Dec-17

Bd. Res. No. 27


1925 RICARDO Y. DANLAG, JR. Bd. Res. No. 09 dtd. Jan. 27, 2006 31-Dec-08 dtd. Mar. No.
Bd. Res. 4, 2009 4-Mar-09 31-Dec-11
___dtd. April 10,
1926 SHARON OLANO ROSARIO Bd. Res. No. 09 dtd. Jan. 27, 2006 31-Dec-08 2017 10-Apr-17 6-Dec-20

Bd. Res. No. dtd.


1927 WILLIAM CO BAUTISTA Bd. Res. No. 01 dtd. Jan. 26, 2015 31-Dec-17 Jan. 11, 2018 11-Jan-18 26-Oct-21

1928 RAÑOSA, ANDRADE, PRIETO & CO. Bd. Res. No. 09 dtd. Jan. 27, 2006 31-Dec-08

P.F. TATUNAY & CO. (DELA CRUZ


TATUNAY & CO.) (Formerly: DELA CRUZ TATUNAY YU & Bd. Res. No. 04
1929 CO.) Bd. Res. No. 112 dtd. Nov 16, 2011 31-Dec-14 dtd. Jan. 26, 2015 26-Jan-15 31-Dec-17
Bd. Res. No. dtd.
1930 LEONARDO TEODORO YABUT Bd. Res. No. 39 dtd. Dec. 19, 2014 31-Dec-17 Nov. 21, 2017 21-Nov-17 20-Feb-20

Bd. Res. No. 34 dtd. December 19, Bd. Res. No. dtd.
1931 ROY LEONOR PEÑAFLORIDA 2014 31-Dec-17 October 20, 2017 20-Oct-17 2-Jun-20
Bd. Res. No. 59
Bd. Res. No. 221 dtd. December dtd. December
1932 ERLINDA SANTOS OPINALDO 28, 2012 31-Dec-14 29, 2014 1-Jan-15 31-Dec-17

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1933 RICARDO S. ROQUEZA Bd. Res. No. 12 dtd. Mar. 2, 2006 31-Dec-08

Bd. Res. No. dtd.


1934 ARACELI IMBUIDO RODRIGO Bd. Res. No. 22 dtd. Feb. 2, 2015 31-Dec-17 Sept. 18, 2017 18-Sep-17 4-Dec-20

1935 BERNIE R. DICHOSO Bd. Res. No. 13 dtd. Mar. 2, 2006 31-Dec-08

Bd. Res. No. 47 dtd. March 12, Bd. Res. No. dtd.
1936 FRANCIS SINLAO BAYSIC 2015 31-Dec-17 Jan. 11, 2018 11-Jan-18 10-Nov-21

1937 GRACE S. TORRENTE Bd. Res. No. 13 dtd. Mar. 2, 2006 31-Dec-08

Bd. Res. No. 72


1938 MARCELINO T. ALAPAG Bd. Res. No. 185 dtd. Nov. 13, 2008 31-Dec-11 dtd. June 5, 2012 5-Jun-12 31-Dec-14

1939 REAR P. DORMITORIO Bd. Res. No. 13 dtd. Mar. 2, 2006 31-Dec-08

Bd. Res. No. dtd.


1940 ALBERT PAUL COSTES UY Bd. Res. No. 34 dtd. March 3, 2015 31-Dec-17 August 10, 2017 10-Aug-17 15-Jan-20
Bd. Res. No. 11
1941 CRESENCIO Y. DELA LLANA Bd. Res. No. 14 dtd. Mar. 3, 2006 31-Dec-08 dtd. Jan 30, 2009 30-Jan-09 31-Dec-11

Bd. Res. No. dtd.


1942 ELLEN BELLO DE GUZMAN Bd. Res. No. 66 dtd. July 8, 2015 31-Dec-17 March 7, 2018 7-Mar-18 27-Oct-21

Page 177
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Bd. Res. No. 120


1943 ERLINDA P. CAGAANAN Bd. Res. No. 14 dtd. Mar. 3, 2006 31-Dec-08 dtd. Oct. 26, 2009 26-Oct-09 31-Dec-11
Bd. Res. NO. 25
1944 GALO D. WEYGAN Bd. Res. NO. 69 dtd. May 5, 2009 31-Dec-11 dtd. Feb. 20, 2012 20-Feb-12 31-Dec-14

Bd. Res. NO. 16


1945 JOHN ARANGORIN APATAN Bd. Res. NO. 37 dtd. Mar. 6, 2009 31-Dec-11 dtd. Feb. 20, 2012 20-Feb-12 31-Dec-14

1946 JUANITA L. ROSALES Bd. Res. No. 14 dtd. Mar. 3, 2006 31-Dec-08
Bd. Res. No. 34
dtd. December
1947 LADISLAO PERDIGUERRA LAZARTE Bd. Res. No. 104 dtd. Oct. 21, 2011 31-Dec-14 19, 2014 1-Jan-15 31-Dec-17

Bd. Res. No. 39(A) dtd. March 4, Bd. Res. No. dtd.
1948 LEO GAMBOA ANGALA 2015 31-Dec-17 Jan. 11, 2018 11-Jan-18 30-Nov-21

Bd. Res. No. 16


1949 MAUREEN F. YUJECO Bd. Res. No. 14 dtd. Mar. 3, 2006 31-Dec-08 dtd. Mar. 4, 2009 4-Mar-09
Bd. Res. No. 20 dtd. December 20, Bd. Res. No. dtd.
1950 RODRIGO HERRERIA ELLANA 2014 31-Dec-17 Jan. 11, 2018 11-Jan-18 14-Jul-21
Bd. Res. No. dtd.
1951 RONALDO SABROSO BARLETA Bd. Res. No. 50 dtd. Dec. 29, 2014 31-Dec-17 Oct. 20, 2017 20-Oct-17 8-Jan-20

Bd. Res. No. dtd.


1952 SUSAN L. RIVERO Bd. Res. No. 78 dtd. Oct. 7, 2011 31-Dec-13 August 10, 2017 10-Aug-17 29-Oct-20

Bd. Res. No. 78


1953 THERESITA MEANA CERALDE Bd. Res. No. 14 dtd. Mar. 3, 2006 31-Dec-08 dtd. April 14, 2010 12-Apr-10 31-Dec-12

Page 178
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Bd. Res. No. 27


1954 WILFRED MABALA TAN Bd. Res. No. 14 dtd. Mar. 3, 2006 31-Dec-08 dtd. Feb. 12, 2010 12-Feb-10 31-Dec-12

Bd. Res. No. dtd.


1955 BITONG & CO. Bd. Res. No. 10 dtd. Feb. 2, 2015 31-Dec-17 March 7, 2018 7-Mar-18 17-Jan-21

Bd. Res. No. 62


1956 ANTONIO CASTELLANES DELA CRUZ Bd. Res. No. 19 dtd. Feb. 25, 2011 31-Dec-14 dtd. Dec. 29, 2014 1-Jan-15 31-Dec-17
Bd. Res. No. 47
Bd. Res. No. 47 dtd. March 28, dtd. March 12,
1957 ARNULFO OBAOB REYES 2012 31-Dec-14 2015 12-Mar-15 31-Dec-17

1958 DANIEL D. CABURIAN Bd. Res. No. 15 dtd. Mar. 3, 2006 31-Dec-08

1959 EMILY C. ABELLA Bd. Res. No. 15 dtd. Mar. 3, 2006 31-Dec-08

1960 ILDEFONSO ALESNA-YBANEZ Bd. Res. No. 15 dtd. Mar. 3, 2006 31-Dec-08

1961 LILIBETH S. MACATANGAY Bd. Res. No. 15 dtd. Mar. 3, 2006 31-Dec-08
Bd. Res. No. 40
1962 MARCELA C. SANCHEZ Bd. Res. No. 15 dtd. Mar. 3, 2006 31-Dec-08 dtd. Mar. 9, 2009 9-Mar-09 31-Dec-11

Page 179
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Bd. Res. No. 36


1963 MERLY T. GATDULA Bd. Res. No. 68 dtd. May 5, 2009 31-Dec-11 dtd. Feb. 29, 2012 29-Feb-12 31-Dec-14
Bd. Res. No.
dtd. Sept. 18,
1964 MELINDA C. REYES Bd. Res. No. 53 dtd. Dec. 29, 2014 31-Dec-17 2017 18-Sep-17 15-Mar-20
Bd. Res. No. dtd.
1965 MINERVA A. SAN JOSE Bd. Res. No. 53 dtd. Dec. 29, 2014 31-Dec-17 Jan. 11, 2018 11-Jan-18 16-Jan-21
Bd. Res. No. 58
1966 RAJESH MICHAEL J. CORDOVA Bd. Res. No. 15 dtd. Mar. 3, 2006 31-Dec-08 dtd. April 17, 2009 17-Apr-09 31-Dec-11
Bd. Res. No. 72
1967 REY EDUARDO T. DELOS REYES Bd. Res. No. 15 dtd. Mar. 3, 2006 31-Dec-08 dtd. Mar. 26, 2010 26-Mar-10 31-Dec-12
Bd. Res. No. 19
1968 RODOLFO PUNO LEMENCE Bd. Res. No. 15 dtd. Mar. 3, 2006 31-Dec-08 dtd. Mar. 4, 2009 4-Mar-09 31-Dec-11

Bd. Res. No. dtd.


1969 ROBERTO ROMEY REJANO Bd. Res. No. 107 dtd. July 14, 2015 31-Dec-17 Sept. 18, 2017 18-Sep-17 23-Nov-20
Bd. Res. No. dtd.
November 27,
1970 ROSALINDA PARUNGAO DE LEON Bd. Res. No. 29 dtd. Dec. 19, 2014 31-Dec-17 2017
Bd. Res. No. 34 27-Nov-17 22-Aug-20
dtd. March 3,
1971 ROSSANA D. ZACARIAS Bd. Res. No. 36 dtd. Feb. 29, 2012 31-Dec-14 2015 3-Mar-15 31-Dec-17

Bd. Res. No. dtd.


1972 SALVACION M. DANAO Bd. Res. No. 107 dtd. July 14, 2015 31-Dec-17 Feb. 8, 2018 8-Feb-18 16-Sep-21

1973 ZAPATA, RAFAEL, SEVERINO & COMPANY Bd. Res. No. 15 dtd. Mar. 3, 2006 31-Dec-08

Page 180
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1974 CELSO O. REDONDO Bd. Res. No. 17 dtd. April 18, 2006 31-Dec-08

Bd. Res. No. dtd.


1975 ELENITA ABOLENCIA MALLANAO Bd. Res. No. 54 dtd. Dec. 29, 2014 31-Dec-17 Jan. 11, 2018 11-Jan-18 12-Jan-21

1976 EMMA H. LIM Bd. Res. No. 17 dtd. April 18, 2006 31-Dec-08
Bd. Res. No. dtd.
1977 JAIME PAYOS ESPERIDA Bd. Res. No. 03 dtd. Jan. 26, 2015 31-Dec-17 Oct. 20, 2017 20-Oct-17 1-Mar-20

1978 JAZMIN A. ARCANGEL Bd. Res. No. 17 dtd. April 18, 2006 31-Dec-08

Bd. Res. No. 112


1979 JOSEFINA ROMERO RICALDE Bd. Res. No. 17 dtd. April 18, 2006 31-Dec-08 dtd. Apr. 19, 2016 19-Apr-16 31-Dec-18

1980 MARIE JANE E. REYES Bd. Res. No. 17 dtd. April 18, 2006 31-Dec-08

1981 MARILOU A. DAGOHOY-ESTACIO Bd. Res. No. 17 dtd. April 18, 2006 31-Dec-08
Br. Res. No. dtd.
1982 MELITA BALANE BUENA Br. Res. No. 94 dtd. July 8, 2015 31-Dec-17 Jan. 11, 2018 11-Jan-18 30-Apr-21
Bd. Res. No. dtd.
1983 NELIA CAMARILLO RABENA Bd. Res. No. 55 dtd. Dec. 29, 2014 31-Dec-17 Oct. 20, 2017 20-Oct-17 20-Oct-20

Bd. Res. No. dtd.


1984 PATRICIO CRUZ ABAÑO Bd. Res. No. 22 dtd. Feb. 2, 2015 31-Dec-17 Sept. 18, 2017 18-Sep-17 30-Jun-20
Bd. Res. No. dtd.
1985 ROBERTO C. CRUZ Bd. Res. No. 77 dtd. July 8, 2015 31-Dec-17 Feb. 8, 2018 8-Feb-18 12-Nov-21

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TERESITA M. CRUZ (Formerly: Bd. Res. No. dtd.


1986 TERESITA S. MIRANDA) Bd. Res. No. 02 dtd. Jan. 26, 2015 31-Dec-17 Oct. 20, 2017 20-Oct-17 19-Jul-20

Bd. Res. No. dtd.


1987 URBANO RAGIL RABENA Bd. Res. No. 55 dtd. Dec. 29, 2014 31-Dec-17 Oct. 20, 2017 20-Oct-17 10-Feb-20

Bd. Res. No. dtd.


1988 ANGELITA FERRER DE LEON Bd. Res. No. 76 dtd. July 8, 2015 31-Dec-17 March 19, 2018 19-Mar-18 11-Jan-21

1989 EDERLIZA U. NITUAN-PANGANIBAN Bd. Res. No. 18 dtd. April 18, 2006 31-Dec-08
Bd. Res. No. 118 dtd. Sept. 12, Bd. Res. No. 267
1990 JESUS NICOLAS DAVID 2012 31-Dec-15 dtd. Dec. 28, 2015 1-Jan-16 31-Dec-18

Bd. Res. No. 271


1991 LETICIA LEE ONG Bd. Res. No. 06 dtd. Feb. 8, 2012 31-Dec-14 dtd. Dec. 28, 2015 28-Dec-15 31-Dec-17

1992 ESPIRITU & DE JESUS Bd. Res. No. 18 dtd. April 18, 2006 31-Dec-08

OFELIA T. OLIVEROS (Formerly:


1993 OLIVEROS, TEJADA & CO.) Bd. Res. No. 06 dtd. Feb. 8, 2012 31-Dec-14 CANCELLED
Additional Partner:
Bd. Res. No. 141 dtd. Sept. 25, Bd. Res. No. 217 Marilyn Cruz Santos-
1994 VERGEL DE DIOS & CO. 2012 31-Dec-15 dtd. Dec. No.
Bd. Res. 1, 2015
199 1-Jan-16 31-Dec-18 Siguenza under Bd.
dtd. November 2,
1995 ALLAN MANLAPIG MAGAT Bd. Res. No. 19 dtd. April 18, 2006 31-Dec-08 2015 2-Nov-15 31-Dec-17
Bd. Res. No. __
1996 AMALIA Z. BELANDO-RAMOS Bd. Res. No. 101 dtd. Oct. 21, 2011 31-Dec-14 dtd. April 10, 2017 10-Apr-17 5-Jul-20

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Bd. Res. No. 34


1997 ANGELA EDEN C. BRON-BADURIA Bd. Res. No. 19 dtd. April 18, 2006 31-Dec-08 dtd. Mar. 6, 2009 6-Mar-09 31-Dec-11
Bd. Res. No. dtd.
1998 AUREA CEPILLO-BAUAN Bd. Res. No. 65 dtd. July 8, 2015 31-Dec-17 Jan. 11, 2018 11-Jan-18 11-Mar-21

1999 DAISY A. FAUSTINO Bd. Res. No. 19 dtd. April 18, 2006 31-Dec-08

Bd. Res. No. 121


2000 DOMINGO A. MENESES Bd. Res. No. 76 dtd. July 15, 2009 31-Dec-11 dtd. Dec 26, 2011 1-Jan-12 31-Dec-14
Bd. Res. No. 109
2001 DOMINADOR PASCO VELASQUEZ Bd. Res. No. 193 dtd. Oct. 29, 2013 31-Dec-15 dtd. Apr. 15, 2016 15-Apr-16 31-Dec-18

Bd. Res. No. 60


2002 EMMANUEL V. MANANZAN Bd. Res. No. 19 dtd. April 18, 2006 31-Dec-08 dtd. Mar. 23, 2010 23-Mar-10 31-Dec-12

Bd. Res. No. dtd.


2003 JOB ODI ASIS Bd. Res. No. 55 dtd. Dec. 29, 2014 31-Dec-17 Oct. 20, 2017 20-Oct-17 12-Feb-20

Bd. Res. No. 46 dtd. March 11, Bd. Res. No. dtd.
2004 JOSE TONGIO CRUZ 2015 31-Dec-17 March 7, 2018 7-Mar-18 3-Feb-21

2005 MARLON A. MIBALO Bd. Res. No. 19 dtd. April 18, 2006 31-Dec-08
Bd. Res. No. 143 dtd. August 17. Bd. Res. No. dtd.
2006 NORINA S. SALVADOR 2015 31-Dec-17 Nov. 21, 2017 21-Nov-17 14-Mar-20

2007 PETER C. RAPADA Bd. Res. No. 19 dtd. April 18, 2006 31-Dec-08

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2008 RAMON P. TUAZON Bd. Res. No. 19 dtd. April 18, 2006 31-Dec-08
Bd. Res. No. dtd.
2009 RUBEN TABORNAL BALLECER Bd. Res. No. 59 dtd. Dec. 29, 2014 31-Dec-17 August 10, 2017 10-Aug-17 29-Jan-20
Bd. Res. No. 05
Bd. Res. No. 20 dtd. December 19, dtd. February 1,
2010 VIRGINIA D. BESA 2014 31-Dec-17 2018 29-Jun-17 27-Nov-20

2011 WILFREDO M. QUITIONGCO Bd. Res. No. 19 dtd. April 18, 2006 31-Dec-08
Bd. Res. No. 177 dtd. October 13, Bd. Res. No. ___
2012 ANNABELLA VILLANUEVA GREGORIO 2015 31-Dec-17 dtd. April 10, 2017 10-Apr-17 11-Apr-20

2013 ALMIRA S. ARQUERO Bd. Res. No. 20 dtd. April 18, 2006 31-Dec-08
Bd. Res. No. dtd.
2014 ELLEN HIPOL MARIGMEN Bd. Res. No. 30 dtd. Dec. 19, 2014 31-Dec-17 Sept. 18, 2017 18-Sep-17 9-Dec-20
Bd. Res. No. 109
2015 JOANNE GRACE IBON BRUCAL Bd. Res. No. 11 dtd. Jan. 30, 2009 31-Dec-11 dtd. Nov 8, 2011 1-Jan-12 31-Dec-14

2016 JOSEFINA M. GARCIA - LABINDAO Bd. Res. No. 20 dtd. April 18, 2006 31-Dec-08

2017 LEONILA S. NICOLAS Bd. Res. No. 20 dtd. April 18, 2006 31-Dec-08

2018 MARIA THERESA DABU-BALAGAT Bd. Res. No. 20 dtd. April 18, 2006 31-Dec-08

Bd. Res. No. dtd.


2019 MARIO GATCHALIAN FERRER Bd. Res. No. 02 dtd. Jan. 26, 2015 31-Dec-17 July 18, 2017 18-Jul-17 12-Oct-20

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Bd. Res. No. dtd.


2020 NORWEL DELA CRUZ LABOG Bd. Res. No. 66 dtd. July 8, 2015 31-Dec-17 Feb. 8, 2018 8-Feb-18 22-Nov-21
Bd. Res. No. 05
Bd. Res. No. 34 dtd. December 19, dtd. February 1,
2021 RODEL MANIPOL MONTESA 2014 31-Dec-17 2018 29-Jun-17 5-Jul-20
Bd. Res. No. 171 dtd. Sept. 21, Bd. Res. No. dtd.
2022 ROGELIO TAGAYUNA GAN 2015 31-Dec-17 Jan. 11, 2018 11-Jan-18 15-Jul-21

Bd. Res. No.____


2023 VICTOR UY FORTALEZA Bd. Res. No. 65 dtd. May 5, 2009 31-Dec-11 dtd. April 10, 2017 10-Apr-17 19-Dec-20
Bd. Res. No. 03 dtd. August 13, Bd. Res. No. ___
2024 SELECIOS, BAUTISTA & ASSOCIATES 2014 31-Dec-16 dtd. May 12, 2017 12-May-17 6-Jul-20

2025 Z. F. ANDAL & CO. Bd. Res. No. 20 dtd. April 18, 2006 31-Dec-08

2026 BALDONADO TUDDAO CORPUZ & CO. Bd. Res. No. 21 dtd. April 18, 2006 31-Dec-08

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

2028 ANGELIENE G. COSICO Bd. Res. No. 22 dtd. April 18, 2006 31-Dec-08
Bd. Res. No. dtd.
2029 ARTURO RACIMO DIMAANO Bd. Res. No. 120 dtd. July 24, 2015 31-Dec-17 Nov. 21, 2017 21-Nov-17 29-Aug-20

CRISTINA SUPENDIO RUTAQUIO ( Formerly: Bd. Res. No. dtd.


2030 CRISTINA G. SUPENDIO) Bd. Res. No. 62 dtd. July 8, 2015 31-Dec-17 July 18, 2017 18-Jul-17 6-Nov-20

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2031 GELINO M. MONTECLARO Bd. Res. No. 22 dtd. April 18, 2006 31-Dec-08

2032 JOHN L. ITOH Bd. Res. No. 22 dtd. April 18, 2006 31-Dec-08

Bd. Res. No. dtd.


2033 LEONARDO GUECO CUA Bd. Res. No. 81 dtd. July 8, 2015 31-Dec-17 Feb. 8, 2018 8-Feb-18 29-Jul-21

Bd. Res. No. 46 dtd. March 28, Bd. Res. No. 64


2034 MARIA THERESA C. ROSELL 2012 31-Dec-14 dtd. July 8, 2015 8-Jul-15 31-Dec-17

2035 MAYEN U. JAMBONGANAN Bd. Res. No. 22 dtd. April 18, 2006 31-Dec-08

2036 ROMEO J. JAMERLAN Bd. Res. No. 22 dtd. April 18, 2006 31-Dec-08
Bd. Res. No. 05
Bd. Res. No. 60 dtd. December 29, dtd. February 1,
2037 VICTOR PIMENTEL DUJON 2014 31-Dec-17 2018 29-Jun-17 6-Dec-20

VIOLETA ESTANISLAO TESORIO ( Formerly: Bd. Res. No. 09


2038 VIOLETA FLORES ESTANISLAO) Bd. Res. No. 73 dtd. July 15, 2009 31-Dec-11 dtd. Feb. 2, 2015 2-Feb-15 31-Dec-17

2039 ANNA LISSA D. LAYLO-ABAD Bd. Res. No. 23 dtd. April 18, 2006 31-Dec-08

2040 CAROLINA D. LORENZO Bd. Res. No. 23 dtd. April 18, 2006 31-Dec-08

Bd. Res. No. 80


2041 EDNA P. SANTOS Bd. Res. No. 97 dtd. Oct. 19, 2011 31-Dec-14 dtd. Mar. 28, 2016 28-Mar-16 31-Dec-18

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Bd. Res. No. dtd.
2042 JAIME MILA MOLINO Bd. Res. No. 72 dtd. July 8, 2015 31-Dec-17 Feb. 8, 2018 8-Feb-18 29-Jul-21

Bd. Res. No. 60


2043 JOSE GALANG PINEDA Bd. Res. No. 23 dtd. April 18, 2006 31-Dec-08 dtd. Mar. 23, 2010 23-Mar-10 31-Dec-12

2044 NORBERTO M. RAMOS Bd. Res. No. 23 dtd. April 18, 2006 31-Dec-08

Bd. Res. No. dtd.


2045 ROBERTO SAN ANDRES DILINO Bd. Res. No. 40 dtd. Dec 19, 2014 31-Dec-17 Nov. 21, 2017 21-Nov-17 7-Jun-20

2046 VENANCIO C. VENGCO Bd. Res. No. 23 dtd. April 18, 2006 31-Dec-08

Bd. Res. No. 104


2047 JACINTO AND COMPANY Bd. Res. No. 08 dtd. Feb. 8, 2012 31-Dec-14 dtd. July 14, 2015 14-Jul-15 31-Dec-17
Bd. Res. No. 19
dtd. February 9,
2048 FAMATIGAN, FAMATIGAN & ASSOCIATES Bd. Res. No. 192 dtd. Oct. 24, 2012 31-Dec-15 2016
Bd. Res. No. 9-Feb-16 31-Dec-18
____ dtd. April
2049 ARLYN F. TOLENTINO Bd. Res. No. 27 dtd. Feb. 12, 2010 31-Dec-12 10,
Bd. 2017
Res. No. 165 10-Apr-17 8-May-20
dtd. Sept. 17,
2050 EUNICE ACOBA AKILIT Bd. Res. No. 24 dtd. April 18, 2006 31-Dec-08 2015 17-Sep-15 31-Dec-17

2051 EVRULFO P. SINGSON Bd. Res. No. 24 dtd. April 18, 2006 31-Dec-08
Bd. Res. No. 76
2052 JOCELYN AMOR M. GONDA Bd. Res. No. 71 dtd. June 5, 2012 31-Dec-14 dtd. July 8, 2015 8-Jul-15 31-Dec-17

2053 MA. EVANGELINE L. PARAAN Bd. Res. No. 24 dtd. April 18, 2006 31-Dec-08

Page 187
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2054 MARILYN M. RABOY-ALVAR Bd. Res. No. 24 dtd. April 18, 2006 31-Dec-08

Bd. Res. No. dtd.


2055 MONICA MINA YAMBAO Bd. Res. No. 81 dtd. July 8, 2015 31-Dec-17 Oct. 20, 2017
Bd. Res. No. 162 20-Oct-17 10-Dec-20
dtd. Sept. 17,
2056 MYRNA AGUILAR TORRES Bd. Res. No. 24 dtd. April 18, 2006 31-Dec-08 2015 17-Sep-15 31-Dec-17

Bd. Res. No. dtd.


2057 OSCAR LIWANAG ESPINOSA Bd. Res. No. 09 dtd. Feb. 2, 2015 31-Dec-17 May 12, 2017 12-May-17 18-Jan-20

Bd. Res. No. 82


2058 ROWENA S. COCHICO Bd. Res. No. 24 dtd. April 18, 2006 31-Dec-08 dtd. April 14, 2010 14-Apr-10 31-Dec-12
Bd. Res. No. 78
2059 SARAH B. ESTANISLAO Bd. Res. No. 24 dtd. April 18, 2006 31-Dec-08 dtd. April 14, 2010 14-Apr-10 31-Dec-12

Bd. Res. No. 35 dtd. December 19, Bd. Res. No. dtd.
2060 SUSANA AGNES A. MIGUEL 2014 31-Dec-17 Oct. 20, 2017 20-Oct-17 20-Sep-20
Bd. Res. No. dtd.
2061 THELMA R. UY Bd. Res. No. 67 dtd. July 8, 2015 31-Dec-17 Oct. 20, 2017 20-Oct-17 8-Jul-20

Bd. Res. No. 77


2062 VICTORIA A. PACQUING Bd. Res. No. 43 dtd. Feb. 11, 2013 31-Dec-15 dtd. Mar. 28, 2016 28-Mar-16 31-Dec-18

2063 ZOSIMO L. PADRO, JR. Bd. Res. No. 24 dtd. April 18, 2006 31-Dec-08

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

2065 ERVIN C. BIONGAN Bd. Res. No. 25 dtd. Apil 18, 2006 31-Dec-08

Page 188
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2066 IMELDA C. ALDANA Bd. Res. No. 25 dtd. Apil 18, 2006 31-Dec-08

2067 JUN HECTOR R. TIU Bd. Res. No. 25 dtd. Apil 18, 2006 31-Dec-08

Bd. Res. No. dtd.


2068 LARRY MAURICIO RAMINTAS Bd. Res. No. 17 dtd. Feb. 2, 2015 31-Dec-17 Feb. 8, 2018 8-Feb-18 1-Nov-21

2069 LUZVIMINDA S. CUA Bd. Res. No. 25 dtd. Apil 18, 2006 31-Dec-08

Bd. Res. No. 78


dtd. June 21,
2070 MA. ELENA JABONERO CRUZ Bd. Res. No. 93 dtd. Aug. 11, 2009 31-Dec-11 2012 21-Jun-12 31-Dec-14

2071 MENNEN C. TESALONA Bd. Res. No. 25 dtd. Apil 18, 2006 31-Dec-08
Bd. Res. No. 164
2072 MILAGROS D. OCAMPO Bd. Res. No. 25 dtd. Apil 18, 2006 31-Dec-08 dtd. Oct. 22, 2012 22-Oct-12 31-Dec-14

Bd. Res. No. 75


2073 WILLIAM CRUZ PAN, JR. Bd. Res. No. 25 dtd. Apil 18, 2006 31-Dec-08 dtd. Mar. 26, 2010 26-Mar-10 31-Dec-12

Bd. Res. No. dtd.


2074 ADEMAR TRISTAN AGUILAR Bd. Res. No. 80 dtd. July 8, 2015 31-Dec-17 Jan. 11, 2018 11-Jan-18 10-Apr-21
Bd. Res. No. 180
2075 CELESTINA J. DE VERA Bd. Res. No. 26 dtd. April 18, 2006 31-Dec-08 dtd. Oct. 30, 2008 1-Jan-09 31-Dec-11

2076 EMILYN T. TANSIONGKUN Bd. Res. No. 26 dtd. April 18, 2006 31-Dec-08

Page 189
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Bd. Res. No. 05
2077 ENRIQUE LORES MORENO Bd. Res. No. 62 dtd. Dec. 29, 2014 31-Dec-17 dtd. Feb. 1, 2018 29-Jun-17 18-Nov-20

Bd. Res. No. dtd.


2078 ERNESTO CABUSAY ENRIQUEZ Bd. Res. No. 41 dtd. Dec. 19, 2014 31-Dec-17 August 10, 2017 10-Aug-17 13-Feb-20

2079 EVELYN C. ABRERA Bd. Res. No. 26 dtd. April 18, 2006 31-Dec-08

Bd. Res. No. 59


2080 FELIZARDO BOU POLVOROSA Bd. Res. No. 26 dtd. April 18, 2006 31-Dec-08 dtd. April 17, 2009 17-Apr-09 31-Dec-11
Bd. Res. No. dtd.
2081 GLORIA CALINAYA CIDRO Bd. Res. No. 362 dtd. Dec. 27, 2013 27-Dec-15 May 12, 2017 12-May-17 28-Jul-20
Bd. Res. No. dtd.
2082 GRACE MARIANO PEREZ Bd. Res. No. 62 dtd. July 8, 2015 31-Dec-17 Nov. 21, 2017 21-Nov-17 5-Jan-20
Bd. Res. No. dtd.
2083 HENEDINA S. ALCANTARA Bd. Res. No. 46 dtd. Dec. 29, 2014 31-Dec-17 July 18, 2017 18-Jul-17 23-Oct-20
Bd. Res. No. 43
dtd. March 28,
2084 ISAAC REGONDOLA ROSAL Bd. Res. No. 57 dtd. April 17, 2009 31-Dec-11 2012
Bd. Res. No. 207 28-Mar-12 31-Dec-14
dtd. November 2,
2085 IRMA A. SALVADOR Bd. Res. No. 195 dtd. Oct. 24, 2012 31-Dec-15 2015 1-Jan-16 31-Dec-18
Bd. Res. No. 151
2086 LEONARDO B. LOPEZ Bd. Res. No. 26 dtd. April 18, 2006 31-Dec-08 dtd. July 4, 2016 4-Jul-16 31-Dec-18

Bd. Res. No. 83


2087 MARIROSE GARCIA ISIDORO Bd. Res. No. 26 dtd. April 18, 2006 31-Dec-08 dtd. April 14, 2010 14-Apr-10 31-Dec-12
Bd. Res. No. 59
2088 NELIA FECHALIN CUBANGBANG Bd. Res. No. 26 dtd. April 18, 2006 31-Dec-08 dtd. Mar. 23, 2010 23-Mar-10 31-Dec-12

Page 190
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Bd. Res. No. 270
2089 ROSALIE H. GABRIEL Bd. Res. No. 46 dtd. Feb. 11, 2013 31-Dec-15 dtd. Dec. 28, 2015 1-Jan-16 31-Dec-18

2090 POMPOSA DEBORAH C. ANDRES Bd. Res. No. 26 dtd. April 18, 2006 31-Dec-08 Bd. Res. No. 368
dtd. November
2091 SORIANO PARDO GO Bd. Res. No. 26 dtd. April 18, 2006 31-Dec-08 17, 2016 17-Nov-16 31-Dec-18
Bd. Res. No. dtd.
2092 TITA G. GAPAL Bd. Res. No. 73 dtd. July 8, 2015 31-Dec-17 Oct. 20, 2017 20-Oct-17 18-Feb-20
Bd. Res. No. dtd.
2093 VIOLETA LAGARTO MIRALLES Bd. Res. No. 78 dtd. April 14, 2010 31-Dec-12 May 12, 2017 12-May-17 24-Sep-20

Bd. Res. No. dtd.


2094 CHRISTIAN JAY DELDA LIM Bd. Res. No. 80 dtd. July 8, 2015 31-Dec-17 Jan. 11, 2018 11-Jan-18 12-Dec-21

2095 DANILO B. ESTABILLO Bd. Res. No. 16 dtd. April 18, 2006 31-Dec-08

Bd. Res. No. 84


2096 DANILO T. LEE PAC HEE Bd. Res. No. 16 dtd. April 18, 2006 31-Dec-08 dtd. Oct. 11, 2011 11-Oct-11 31-Dec-13

2097 EDEN CANSANCIO LEDESMA Bd. Res. No. 16 dtd. April 18, 2006 31-Dec-08
Bd. Res. No. 80
2098 EMMA C. ROSALES Bd. Res. No. 34 dtd. Mar. 6, 2009 31-Dec-11 dtd. April 16, 2013 16-Apr-13 31-Dec-15

Bd. Res. No. dtd.


2099 HENLY SISON PAHILAGAO Bd. Res. No. 52 dtd. Dec. 29, 2014 31-Dec-17 Sept. 18, 2017 18-Sep-17 20-May-20

Page 191
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2100 JOCELYN T. GENESILA Bd. Res. No. 16 dtd. April 18, 2006 31-Dec-08

2101 JOEL P. WANAGEN Bd. Res. No. 16 dtd. April 18, 2006 31-Dec-08

2102 JOSE A. JUMANGIT, JR. Bd. Res. No. 16 dtd. April 18, 2006 31-Dec-08

2103 JOYCE ANN G. DELA FUENTE Bd. Res. No. 16 dtd. April 18, 2006 31-Dec-08

Bd. Res. No.


2104 JUDY TAN CAYABAT Bd. Res. No. 70 dtd. July 8, 2015 31-Dec-17 dtd. Feb. No.
Bd. Res. 8, 2018
05 8-Feb-18 8-Dec-21
dtd. February 1,
2105 MA. ELENA GULMATICO DELEÑA Bd. Res. No. 22 dtd. Feb. 2, 2015 31-Dec-17 2018 29-Jun-17 2-Dec-20
Bd. Res. No. 135
2106 MARY JOY P. JUNIO Bd. Res. No. 16 dtd. April 18, 2006 31-Dec-08 dtd. Dec. 2, 2010 2-Dec-10 2-Dec-12

2107 MELVIN A. FOLLOSCO Bd. Res. No. 16 dtd. April 18, 2006 31-Dec-08
Bd. Res. No. 39(A) dtd. March 4, Bd. Res. No. dtd.
2108 MILAGROS PANGANIBAN DAYLUSAN 2015 31-Dec-17 Feb. 8, 2018 8-Feb-18 10-Sep-21
Bd. Res. No. 82
2109 BENMAR BAYONETA PANAGUITON Bd. Res. No. 28 dtd. April 20, 2006 31-Dec-08 dtd. July 15, 2009 15-Jul-09 31-Dec-11

2110 DOMINADOR T. TORRES III Bd. Res. No. 28 dtd. April 20, 2006 31-Dec-08
Bd. Res. No. 117
2111 EDUARDO BACOLOD ADOPTANTE Bd. Res. No. 209 dtd. Oct. 29, 2013 31-Dec-15 dtd. May 5, 2016 5-May-16 31-Dec-18

Page 192
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2112 FERRANDO SISON MENDOZA Bd. Res. No. 28 dtd. April 20, 2006 31-Dec-08

2113 FERMIN N. PARONE Bd. Res. No. 28 dtd. April 20, 2006 31-Dec-08 Bd. Res. No. 05
dtd. February 1,
2114 JAIME BOCALOY MANAOIS Bd. Res. No. 46 dtd. Dec. 29, 2014 31-Dec-17 2018 29-Jun-17 30-Mar-20

2115 JERRY VICTOR C. MASICLAT Bd. Res. No. 28 dtd. April 20, 2006 31-Dec-08

2116 GODOFREDO V. ARQUIZA Bd. Res. No. 28 dtd. April 20, 2006 31-Dec-08 Cancelled connected to
Tagnia, Ortega &
Bd. Res. No. 16 Partners Res. 63 Dated
2117 JOYCELLYN ENRIQUEZ VENTURANZA - TAGNIA Bd. Res. No. 28 dtd. April 20, 2006 31-Dec-08 dtd. Mar. No.
Bd. Res. 4, 2009
05 4-Mar-09 31-Dec-11 April 26, 2011
dtd. February 1,
2118 LUISA C. NAVARROZA Bd. Res. No. 09 dtd. Feb. 2, 2015 31-Dec-17 2018 29-Jun-17 3-Aug-20

Bd. Res. No. 84


2119 MA. IRENE S. BATERBONIA Bd. Res. No. 28 dtd. April 20, 2006 31-Dec-08 dtd. Oct. 11, 2011 11-Oct-11 31-Dec-13
Bd. Res. No. dtd.
2120 RAMTEE REBADEO CHUA Bd. Res. No. 53 dtd. Dec 29, 2014 31-Dec-17 Oct. 20, 2017 20-Oct-17 11-Sep-20

Bd. Res. No. 80


2121 RICARDO J. EGUICO, JR. Bd. Res. No. 110 dtd. Sept. 6, 2010 31-Dec-12 dtd. July 8, 2015 8-Jul-15 31-Dec-17

Bd. Res. No. 11


2122 VICTOR RABANG PAGAYONA, JR. Bd. Res. No. 28 dtd. April 20, 2006 31-Dec-08 dtd. Jan. 30, 2009 30-Jan-09 31-Dec-11

Page 193
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
IN THE PRACTICE OF PUBLIC ACCOUNTANCY
As of April 30, 2018
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. dtd.


2123 WEDNESDAY REYES MENDOZA Bd. Res. No. 77 dtd. July 8, 2015 31-Dec-17 Nov. 21, 2017 21-Nov-17 15-Sep-20
Bd. Res. No. 34 dtd. December 19, Bd. Res. No. dtd.
2124 ANTONETTE PASQUIN VERA 2014 31-Dec-17 Sept. 18, 2017 18-Sep-17 10-Jan-20

2125 EVANGELINE T. VITALES Bd. Res. No. 29 dtd. April 20, 2006 31-Dec-08

2126 GERVACIO N. CURILAN Bd. Res. No. 29 dtd. April 20, 2006 31-Dec-08

2127 HELEN INCISO-GACILLOS Bd. Res. No. 29 dtd. April 20, 2006 31-Dec-08
Bd. Res. No. dtd.
2128 JANET S. BANAN Bd. Res. No. 02 dtd. Jan. 26, 2015 31-Dec-17 Jan. 11, 2018 11-Jan-18 23-Jun-21

2129 JETHRO B. IBARRA Bd. Res. No. 29 dtd. April 20, 2006 31-Dec-08
Bd. Res. No. dtd.
2130 JOSELITO ALCANTARA ISIP Bd. Res. No. 02 dtd. Feb. 8, 2015 31-Dec-17 Jan. 11, 2018 11-Jan-18 19-Feb-21

Bd. Res. No. 417


dtd. November
2131 JOSE PULUMBARIT ABAD Bd. Res. No. 212 dtd. Oct. 29, 2013 31-Dec-16 24, 2016 1-Jan-17 31-Dec-19

2132 LINDA BUMAGAT MONDIGO Bd. Res. No. 29 dtd. April 20, 2006 31-Dec-08
Bd. Res. No. 39
2133 MA. MELINA VILLON ONG Bd. Res. No. 89 dtd. Oct. 11, 2011 31-Dec-14 dtd. Dec. 19, 2014 1-Jan-15 31-Dec-17
Bd. Res. No. dtd.
2134 MARLIN B. SANTIAGO Bd. Res. No. 66 dtd. July 8, 2015 31-Dec-17 Nov. 21, 2017 21-Nov-17 9-Jul-20

Page 194
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
IN THE PRACTICE OF PUBLIC ACCOUNTANCY
As of April 30, 2018
PREVIOUS ACCREDITATION APPROVAL
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NO. PARTNERSHIPS DATE DATE (BR NO. / DATE) From To
Bd. Res. No. dtd.
2135 PRECILLA NABO GONZAGA Bd. Res. No. 63 dtd. Dec. 29, 2014 31-Dec-17 Oct. 20, 2017 20-Oct-17 16-Nov-20

Bd. Res. No. 246


2136 ROLANDO LIM MERCADO Bd. Res. No. 225 dtd. Oct. 29, 2013 31-Dec-15 dtd. Dec. 14, 2015 1-Jan-16 31-Dec-18
Bd. Res. No. 109
2137 ROMEO DAGURO LUA Bd. Res. No. 52 dtd. Mar. 23, 2010 31-Dec-12 dtd. Apr. 15, 2016 15-Apr-16 31-Dec-18
Bd. Res. No. 229
2138 SAMUEL GIANAN ZUÑIGA Bd. Res. No. 45 dtd. Feb. 11, 2013 31-Dec-15 dtd. Dec. 1, 2015 1-Jan-16 31-Dec-18

2139 ARMANDO R. BONIFACIO Bd. Res. No. 30 dtd. April 20, 2006 31-Dec-08

Bd. Res. No. dtd.


2140 BABY ADELIZA S. ARELLANO Bd. Res. No. 75 dtd. July 8, 2015 31-Dec-17 Oct. 20, 2017 20-Oct-17 11-Oct-20
Bd. Res. No. dtd.
2141 CENON MANGUIAT MALABANAN Bd. Res. No. 51 dtd. Dec. 29, 2014 31-Dec-17 Sept. 18, 2017 18-Sep-17 30-Jul-20

2142 ESTELLE M. VILLAS Bd. Res. No. 30 dtd. April 20, 2006 31-Dec-08

Bd. Res. No. 20 dtd. December 19, Bd. Res. No. dtd.
2143 FE A. SUYAT-BULLECER 2014 31-Dec-17 Jan. 11, 2018 11-Jan-18 22-Jul-21
Bd. Res. No. 55
2144 GEMMA R. AGUILAR-VIRTUSIO Bd. Res. No. 30 dtd. April 20, 2006 31-Dec-08 dtd. April 17, 2009 17-Apr-09 31-Dec-11 Accreditation cancelled.
Formed Partnership:
Bd. Res. No. 113 Armijo & Co. (BR No.
2145 LIBERTY F. ARMIJO Bd. Res. No. 07 dtd. Jan 26, 2009 31-Dec-11 dtd. Nov. 16, 2011 1-Jan-12 31-Dec-14 56 dated July 8, 2015)
Bd. Res. No. 08
2146 LOUELLO V. SALVACION Bd. Res. No. 30 dtd. April 20, 2006 31-Dec-08 dtd. Jan. 27, 2010 27-Jan-10 31-Dec-12

Page 195
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. dtd.
2147 MARCO CUAYCONG OCENAR Bd. Res. No. 188 dtd. Oct. 14, 2015 31-Dec-17 Oct. 20, 2017 20-Oct-17 18-Jun-20

Bd. Res. No. dtd.


2148 RONALDO RUEDA GALANG Bd. Res. No. 40 dtd. Dec. 19, 2014 31-Dec-17 Oct. 20, 2017 20-Oct-17 23-Nov-20

Bd. Res. No. 22


2149 ROSARIO J. JUCO Bd. Res. No. 37 dtd. Mar. 6, 2009 31-Dec-11 dtd. Feb. 20, 2012 20-Feb-12 31-Dec-14
Bd. Res. No. 88
2150 SIMPLICIO MALAZARTE GASATAN Bd. Res. No. 75 dtd. July 15, 2009 31-Dec-11 dtd. Oct. 11, 2011 1-Jan-12 31-Dec-14

DE BELEN, DIZON & ASSOCIATES


2151 (Formerly: DELA CRUZ, DE BELEN AND ASSOCIATES) Bd. Res. No. 30 dtd. April 20, 2006 31-Dec-08

FARCON MAGPANTAY FARCON & ASSOCIATES Bd. Res. No. 41(A) dtd. March 4, Bd. Res. No. dtd.
2152 Formerly: FARCON MAGPANTAY AND ASSOCIATES 2015 31-Dec-17 Nov. 21, 2017 21-Nov-17 23-Mar-20

Bd. Res. No. 18


2153 MENDOZA CHAVEZ & ASSO. Bd. Res. No. 30 dtd. April 20, 2006 31-Dec-08 dtd. Jan. 28, 2010 28-Jan-10 31-Dec-12

Bd. Res. No. 173 dtd. Sept. 27, Bd. Res. No. 58
2154 SIGGAOAT TAN-SIGGAOAT ATIENZA & LIM 2013 31-Dec-15 dtd. Feb. 19, 2016 19-Feb-16 31-Dec-18
Bd. Res. No. 63
2155 NOEL MICLAT VILLANUEVA Bd. Res. No. 200 dtd. Oct. 29, 2013 31-Dec-15 dtd. Feb. No.
Bd. Res. 19, 2016
262 19-Feb-16 31-Dec-18
dtd. Sept. 23,
2156 RAQUEL M. GALANZA Bd. Res. No. 95 dtd. April 17, 2013 31-Dec-15 2016 23-Sep-16 31-Dec-18

Page 196
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
IN THE PRACTICE OF PUBLIC ACCOUNTANCY
As of April 30, 2018
PREVIOUS ACCREDITATION APPROVAL
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NO. PARTNERSHIPS DATE DATE (BR NO. / DATE) From To

Bd. Res. No. 58


2157 REBECCA R. RAMOS Bd. Res. No. 31 dtd. April 20, 2006 31-Dec-08 dtd. April 17, 2009 17-Apr-09 31-Dec-11
Bd. Res. No. dtd.
2158 REYNALDO JUSAYAN GABAGAT Bd. Res. No. 05 dtd. Jan. 26, 2015 31-Dec-17 July 18, 2017 18-Jul-17 13-May-20

Bd. Res. No. 13


2159 RYN A. DE CASTRO Bd. Res. No. 170 dtd. Oct. 30, 2008 31-Dec-11 dtd. Feb. 8, 2012 8-Feb-12 31-Dec-14
Bd. Res. No. 109
2160 SALVADOR SOLLESTA HO Bd. Res. No. 158 dtd. Oct. 22, 2012 31-Dec-15 dtd. Apr. 15, 2016 15-Apr-16 31-Dec-18

2161 VICENTE E. TE Bd. Res. No. 31 dtd. April 20, 2006 31-Dec-08

2162 VIRGILIO G. PIZARRO Bd. Res. No. 31 dtd. April 20, 2006 31-Dec-08

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

Bd. Res. No. dtd.


2164 ALICIA YABUT BACANI Bd. Res. No. 02 dtd. Jan. 26, 2015 31-Dec-17 Jan. 11, 2018 11-Jan-18 21-Aug-21
Bd. Res. No. dtd.
2165 BEE ENG CHUA LUA Bd. Res. No. 02 dtd. Jan. 26, 2015 31-Dec-17 Oct. 20, 2017 20-Oct-17 9-Mar-20
Bd. Res. No.___
2166 CANDELARIA GOMANA LAMILA Bd. Res. No. 56 dtd. April 17, 2009 31-Dec-11 dtd. April 10, 2017 10-Apr-17 1-Feb-20

2167 DELIA A. PALER-CALABIA Bd. Res. No. 32 dtd. April 20, 2006 31-Dec-08

Page 197
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
IN THE PRACTICE OF PUBLIC ACCOUNTANCY
As of April 30, 2018
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. 25 dtd. January 23, Bd Res. No. 89


2168 ELPIDIO DIAZ ABELA 2013 31-Dec-15 dtd. Mar. 31, 2016 31-Mar-16 31-Dec-18
Bd. Res. No. 220
2169 ERLINDA A. ARENAS Bd. Res. No. 85 dtd. April 16, 2013 31-Dec-15 dtd. Dec. 1, 2015 1-Jan-16 31-Dec-18

Bd. Res. No. dtd.


2170 FELINA S. BOX Bd. Res. No. 64 dtd. July 8, 2015 31-Dec-17 Jan. 11, 2018
Bd. Res. No. 11-Jan-18 5-Jun-21
____ dtd. April
2171 JEAN GREGORIO GUINTO Bd. Res. No. 321 dtd. Dec. 27, 2013 31-Dec-16 10, 2017 10-Apr-17 5-Feb-20

2172 JERRYLYN Y. MAQUILING Bd. Res. No. 32 dtd. April 20, 2006 31-Dec-08 Bd. Res. No. 34
dtd. March 3,
2173 LEAH SANTA MARIA BARCAS Bd. Res. No. 161 dtd. Dec. 21, 2010 31-Dec-13 2015 3-Mar-15 31-Dec-17

Bd. Res. No. 26


2174 LOLITA OCAMPO-LOPEZ Bd. Res. No. 53 dtd. Feb. 11, 2013 31-Dec-15 dtd. Feb. 9, 2016 9-Feb-16 31-Dec-18

2175 LOUIS DG. DELOS ANGELES Bd. Res. No. 32 dtd. April 20, 2006 31-Dec-08

Bd. Res. No. 60


2176 MELISSA PINEDA IRINCO Bd. Res. No. 94 dtd. Oct. 19, 2011 31-Dec-14 dtd. Dec. 29, 2014 1-Jan-15 31-Dec-17

Bd. Res. No. 45 dtd. March 11, Bd. Res. No. dtd.
2177 MILAGROS BARIT VENIEGAS 2015 31-Dec-17 March 19, 2018 19-Mar-18 22-Mar-21

2178 REYNALDO M. RODRIGUEZ Bd. Res. No. 32 dtd. April 20, 2006 31-Dec-08

Page 198
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
IN THE PRACTICE OF PUBLIC ACCOUNTANCY
As of April 30, 2018
PREVIOUS ACCREDITATION APPROVAL
REG. NAME OF FIRM / BR. NO. EXPIRY REFERENCE VALIDITY REMARKS
NO. PARTNERSHIPS DATE DATE (BR NO.No.
Bd. Res. / DATE)
248 From To
dtd. August 25,
2179 RODELIO DE LA CRUZ PARAFINA Bd. Res. No. 71 dtd. June 5, 2012 31-Dec-14 2016 25-Aug-16 31-Dec-18
Bd. Res. No. 35 dtd. December 19, Bd. Res. No. dtd.
2180 ROMEO RIVERA REYES 2014 31-Dec-16 May 12, 2017 12-May-17 1-Jul-20

Bd. Res. No. dtd.


2181 ROSA MARIA TEVES VALENCIA Bd. Res. No. 59 dtd. Dec. 29, 2014 31-Dec-17 Nov. 21, 2017 21-Nov-17 11-Jun-20

2182 MYRA JOYCE IQUIN MARALLAG Bd. Res. No. 34 dtd. May 29, 2006 31-Dec-08
Bd. Res. No. dtd.
2183 MERCEDITA T. PERIANES Bd. Res. No. 01 dtd. Jan. 26, 2014 31-Dec-17 Oct. 20, 2017 20-Oct-1711-Jul-20 Cancelled- Formed
Partnership under Boa
Bd. Res. No. 30 # 4618 dated October
2184 ROMEO GOZUN TORNO Bd. Res. No. 35 dtd. May 29, 2006 31-Dec-08 dtd. Feb. 20, 2012 20-Feb-12 31-Dec-14 22, 2012

2185 SALVADOR R. DAPAT Bd. Res. No. 35 dtd. May 29, 2006 31-Dec-08

Bd. Res. No. 161


2186 SANTIAGO M. DOMAGAS Bd. Res. No. 103 dtd. Oct. 26, 2009 31-Dec-12 dtd. Oct. 22, 2012 1-Jan-13 31-Dec-15

Bd. Res. No. dtd.


2187 SUSAN CARAYUGAN CHEBAT-EVANGELISTA Bd. Res. No. 05 dtd. Jan. 26, 2015 31-Dec-17 August 10, 2017 10-Aug-17 11-Feb-20

2188 SUSAN B. AGANON Bd. Res. No. 35 dtd. May 29, 2006 31-Dec-08
Bd. Res. No. 117
2189 SYLVIA G. DELA CRUZ Bd. Res. No. 82 dtd. April 14, 2010 31-Dec-12 dtd. May 5, 2016 5-May-16 31-Dec-18

Page 199
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
IN THE PRACTICE OF PUBLIC ACCOUNTANCY
As of April 30, 2018
PREVIOUS ACCREDITATION APPROVAL
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NO. PARTNERSHIPS DATE DATE (BR NO. / DATE) From To

Bd. Res. No. dtd.


2190 E. P. DE GUZMAN & COMPANY Bd. Res. No. 104 dtd. July 14, 2015 31-Dec-17 Jan. 11, 2018 11-Jan-18 5-Aug-21

Bd. Res. No. 54


2191 VALERA FLORES AND ASSOCIATES Bd. Res. No. 35 dtd. May 29, 2006 31-Dec-08 dtd. April 17, 2009 17-Apr-09 31-Dec-11

Bd. Res. No. 38


2192 JOJIT C. RAMOS Bd. Res. No. 36 dtd. May 29, 2006 31-Dec-08 dtd. Mar 6, 2009 6-Mar-09 31-Dec-11

Bd. Res. No. dtd.


2193 LEONILA A. MAGDARAOG Bd. Res. No. 52 dtd. Dec. 29, 2014 31-Dec-17 February 8, 2018 8-Feb-18 10-Sep-21
Bd. Res. No. 76
dtd. March 10,
2194 MARIA ELENA CAÑETE - DELA CRUZ Bd. Res. No. 26 dtd. Feb. 12, 2012 31-Dec-14 2017 10-Mar-17 23-Nov-20

Bd. Res. No. dtd.


2195 MANOLO HILARIO TAN Bd. Res. No. 54 dtd. Dec. 29, 2014 31-Dec-17 Sept. 18, 2017 18-Sep-17 15-May-20

Bd. Res. No. dtd.


2196 WILSON DERAMAS DIMAANO Bd. Res. No. 40 dtd. Dec. 19, 2014 31-Dec-17 Nov. 21, 2017 21-Nov-17 24-Feb-20

Bd. Res. No. dtd.


2197 AMABEL TORRES TORRES Bd. Res. No. 37 dtd. Dec. 19, 2014 31-Dec-17 Sept. 18, 2017 18-Sep-17 7-May-20

2198 BOB F. DE LA CHICA Bd. Res. No. 37 dtd. May 29, 2006 31-Dec-08

Bd. Res. No. 69


2199 CATHERINE JANE B. DE LEON Bd. Res. No. 78 dtd. April 16, 2013 31-Dec-15 dtd. July 8, 2015 1-Jan-16 31-Dec-18

Page 200
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. 05
dtd. February 1,
2200 EDUARDO GACER CASTELO Bd. Res. No. 76 dtd. July 8, 2015 31-Dec-17 2018 29-Jun-17 5-Dec-20

Bd. Res. No. 20 dtd. December 19, Bd. Res. No. dtd.
2201 GLORIA S. DELOS REYES 2014 31-Dec-17 Oct. 20, 2017 20-Oct-17 12-Mar-20

2202 JEAN INOCENCIO JAVIER Bd. Res. No. 37 dtd. May 29, 2006 31-Dec-08

2203 JENNIFER S. TOLENTINO-BUEN Bd. Res. No. 37 dtd. May 29, 2006 31-Dec-08

Bd. Res. No. dtd.


2204 JOSE NAPOLES ROMBLON Bd. Res. No. 240 dtd. Dec. 4, 2015 31-Dec-17 March 7, 2018 7-Mar-18 19-Mar-21

2205 MARIEROSE O. PAGAL Bd. Res. No. 37 dtd. May 29, 2006 31-Dec-08
Bd. Res. No. dtd.
2206 MIGUEL FERNANDEZ STA. ANA Bd. Res. No. 77 dtd. July 8, 2015 31-Dec-17 Oct. 20, 2017 20-Oct-17 27-Sep-20

Bd. Res. No. 179


2207 MYRACRIS GINES GALANG Bd. Res. No. 37 dtd. May 29, 2006 31-Dec-08 dtd. Oct. 30, 2008 1-Jan-09 31-Dec-11

Bd. Res. No. ___


2208 PERLA B. ELUMBARING-PEREZ Bd. Res. No. 40 drd. Mar 9, 2009 31-Dec-11 dtd. April 10, 2017 10-Apr-17 3-Jun-20

Bd. Res. No. 112


2209 MERCADO, CALDERON, JARAVATA & CO. Bd. Res. No. 79 dtd. July 15, 2009 31-Dec-11 dtd. Nov 16, 2011 1-Jan-12 31-Dec-14

Page 201
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
IN THE PRACTICE OF PUBLIC ACCOUNTANCY
As of April 30, 2018
PREVIOUS ACCREDITATION APPROVAL
REG. NAME OF FIRM / BR. NO. EXPIRY REFERENCE VALIDITY REMARKS
NO. PARTNERSHIPS DATE DATE (BR NO. / DATE) From To
Cancelled- New
Bd. Res. No. 43 partnership under Board
dtd. March 28, Resolution No. 42
2210 PELAYO TEODORO SANTAMARIA & CO. Bd. Res. No. 171 dtd. Oct. 30, 2008 31-Dec-11 2012 28-Mar-12 31-Dec-14 Teodoro Santamaria

Bd. Res. No. 60


2211 CARLA ADELAINE S. DELMO Bd. Res. No. 179 dtd. Oct. 30, 2008 31-Dec-11 dtd. April 26, 2012 26-Apr-12 31-Dec-14

2212 HERBART D. MATIAS Bd. Res. No. 39 dtd. May 29, 2006 31-Dec-08

Bd. Res. No. 37


2213 LUDETTE CHRISTIE G. DOMINGO Bd. Res. No. 39 dtd. May 29, 2006 31-Dec-08 dtd. Mar. No.
Bd. Res. 6, 2009
197 6-Mar-09 31-Dec-11
Bd. Res. No. 88 dtd. August 13, dtd. November 2,
2214 MA. CONCEPCION CORONADO SUPEDA 2012 31-Dec-15 2015
Bd. Res. No. 130 1-Jan-16 31-Dec-18
dtd. August 11,
2215 MARILYN O. FERNANDO Bd. Res. No. 170 dtd. Oct. 22, 2012 31-Dec-15 2015 1-Jan-16 31-Dec-18
Bd. Res. No. 164
2216 MELQUIADES R. PAMINTUAN, JR. Bd. Res. No. 39 dtd. May 29, 2006 31-Dec-08 dtd. Oct. 28, 2008 1-Jan-09 31-Dec-11

Bd. Res. No. 133


2217 ROSALINDA DC. MAGNO Bd. Res. No. 144 dtd. Sept. 9, 2013 31-Dec-15 dtd. June 7, 2016 7-Jun-16 31-Dec-18
Bd. Res. No. 124
2218 RENATO CORPUZ LAGANGAN Bd. Res. No. 39 dtd. May 29, 2006 31-Dec-08 dtd. Oct. 1, 2010 1-Oct-10 31-Dec-12

Bd. Res. No. 22


2219 WALTER BRAVO THATER Bd. Res. No. 119 dtd. Dec 26, 2011 31-Dec-14 dtd. Dec 19, 2014 1-Jan-15 31-Dec-17 CANCELLED
Bd. Res. No. 165
dtd. Sept. 17,
2220 ANGELINA SEJANE CAHILIG Bd. Res. No. 34 dtd. Feb. 29, 2012 31-Dec-14 2015 17-Sep-15 31-Dec-17

Page 202
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
IN THE PRACTICE OF PUBLIC ACCOUNTANCY
As of April 30, 2018
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. 114


2221 BERNARDO MALASIQUE SABINO Bd. Res. No. 40 dtd. May 30, 2006 31-Dec-08 dtd. Oct. 26,
Bd. Res. No. 2009
127 26-Oct-09 31-Dec-11
dtd. August 28,
2222 CARLENE C. COLLADO Bd. Res. No. 43 dtd. Mar. 23, 2010 31-Dec-12 2013 28-Aug-13 31-Dec-15
Bd. Res. No. 62
2223 EDILBERTO B. GEOLIN Bd. Res. No. 40 dtd. May 30, 2006 31-Dec-08 dtd. April 26, 2012 26-Apr-12 31-Dec-14
Bd. Res. No. dtd.
2224 ENITA U. CAJIGAL Bd. Res. No. 75 dtd. July 8, 2015 31-Dec-17 Sept. 18, 2017 18-Sep-17 6-Sep-20
Bd. Res. No. 132
2225 ERWIN DADOR ROXAS Bd. Res. No. 40 dtd. May 30, 2006 31-Dec-08 dtd. JuneNo.
Bd. Res. 7, 2016
34 7-Jun-16 31-Dec-18
dtd. December
2226 FELMA S. SANCHEZ Bd. Res. No. 101 dtd. Oct. 21, 2011 31-Dec-14 19, 2014 1-Jan-15 31-Dec-17

Bd. Res. No. 212


2227 FLORA NARCISA NACES - MATEO Bd. Res. No. 35 dtd. Dec. 19, 2014 31-Dec-17 dtd. April 20, 2017 20-Apr-17 29-Jan-20

2228 JACQUELINE T. LI Bd. Res. No. 40 dtd. May 30, 2006 31-Dec-08

2229 JAIME F. ULIBAS Bd. Res. No. 40 dtd. May 30, 2006 31-Dec-08

2230 JOCELYN FRUSA - SALIMBANGON Bd. Res. No. 40 dtd. May 30, 2006 31-Dec-08

2231 LENNIE S. MAGNAYE Bd. Res. No. 40 dtd. May 30, 2006 31-Dec-08

2232 LEONARDO J. RENDON Bd. Res. No. 40 dtd. May 30, 2006 31-Dec-08

Page 203
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
IN THE PRACTICE OF PUBLIC ACCOUNTANCY
As of April 30, 2018
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. 132
2233 LEOPOLDO RAFANAN PACHO Bd. Res. No. 60 dtd. April 26, 2012 31-Dec-14 dtd. June 7, 2016 7-Jun-16 31-Dec-18

Bd. Res. No. 324


dtd. October 26,
2234 LILY FUSINGAN MORTELL Bd. Res. No. 52 dtd. Feb. 11, 2013 31-Dec-15 2016 26-Oct-16 31-Dec-18

2235 LILY ANNE M. DE LA PAZ Bd. Res. No. 40 dtd. May 30, 2006 31-Dec-08

2236 MANUEL V. ANTONIO Bd. Res. No. 40 dtd. May 30, 2006 31-Dec-08

2237 MERCEDES Y. SUWA Bd. Res. No. 40 dtd. May 30, 2006 31-Dec-08
Bd. Res. No. 222
2238 ANA MARIA B. DIZON Bd. Res. No. 41 dtd. May 30, 2006 31-Dec-08 dtd. Oct. 29, 2013 29-Oct-13 31-Dec-15

Bd. Res. No. dtd.


2239 ANSELMA REPUELA DESCARTIN Bd. Res. No. 177 dtd. Oct. 30, 2008 31-Dec-11 Sept. 18, 2017 18-Sep-17 21-Apr-20

2240 BENITO D. RINGOR Bd. Res. No. 41 dtd. May 30, 2006 31-Dec-08

Bd. Res. No. 29 dtd. December 19, Bd. Res. No. dtd.
2241 CELIA G. BUELA 2014 31-Dec-17 Jan. 11, 2018 11-Jan-18 23-Mar-21
Bd. Res. No. 17
2242 CONRADO RENER LIMARES TAN Bd. Res. No. 88 dtd. April 30, 2010 31-Dec-12 dtd. Feb. 2, 2015 2-Feb-15 31-Dec-17
Bd. Res. No. 69
2243 EDRIC ANTHONY BAYLOSIS DE LEON Bd. Res. No. 78 dtd. April 16, 2013 31-Dec-15 dtd. July 8, 2015 1-Jan-16 31-Dec-18 Cancelled Connected to
Bd. Res. No. 182 Farrales, Peñaflor,
2244 FILIPINA SISGON FARRALES Bd. Res. No. 41 dtd. May 30, 2006 31-Dec-08 dtd. Oct. 30, 2008 1-Jan-09 31-Dec-11 Villalobos & Co. under

Page 204
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
IN THE PRACTICE OF PUBLIC ACCOUNTANCY
As of April 30, 2018
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. 218


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

2246 GRACE SOCORRO L. YOMO Bd. Res. No. 41 dtd. May 30, 2006 31-Dec-08

Bd. Res. No. 38


2247 EVELYN Q. NUÑEZ Bd. Res. No. 41 dtd. May 30, 2006 31-Dec-08 dtd. Mar. 6, 2009 6-Mar-09 31-Dec-11

Bd. Res. No. 61


2248 JAIME SALAS CHIN, JR. Bd. Res. No. 269 dtd. Dec. 18, 2013 31-Dec-15 dtd. Feb. 19, 2016 19-Feb-16 31-Dec-18
Bd. Res. No. 08 dtd. August 13, Bd. Res. No. dtd.
2249 JULIETA C. JACOBO 2014 31-Dec-16 May 12, 2017 12-May-17 3-Jul-20

2250 JAVIER C. CALIGUIA, JR. Bd. Res. No. 41 dtd. May 30, 2006 31-Dec-08
Bd. Res. No. dtd.
2251 OSWALDO VALDEPEÑAS UMENGAN, JR. Bd. Res. No. 41 dtd. May 30, 2006 31-Dec-08 May 12, 2017 12-May-17 17-Nov-20

Bd. Res. No. dtd.


2252 RAFAEL MOJICA DE JESUS, JR. Bd. Res. No. 22 dtd. Feb. 2, 2015 31-Dec-17 Sept. 18, No.
Bd. Res. 201705 18-Sep-17 1-Nov-20
dtd. February 1,
2253 RINA LOURDES P. JOCSON Bd. Res. No. 60 dtd. Dec. 29, 2014 31-Dec-17 2018 29-Jun-17 22-Jan-20

2254 ROMEO V. MANIKAN Bd. Res. No. 41 dtd. May 30, 2006 Bd.31-Dec-08
Res.
No. 08 dtd.
Bd. Res. No. 08 dtd. August 13, August 13, Bd. Res. No. ___
2255 ROSANNA MALINAO LUSTRE 2014 2014 dtd. April 10, 2017 10-Apr-17 04-May-20

Page 205
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IN THE PRACTICE OF PUBLIC ACCOUNTANCY
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Bd. Res. No. 20


2256 TEODULFO AQUINO VELASCO Bd. Res. No. 104 dtd. Oct 26, 2009 31-Dec-11 dtd. Feb. 20, 2012 20-Feb-12 31-Dec-14
Bd. Res. No. 20 dtd. December 20, Bd. Res. No. dtd.
2257 TERESITA B. VILLENA 2014 31-Dec-17 Oct. 20, 2017
Bd. Res. No. 05 20-Oct-17 24-Sep-20
dtd. February 1,
2258 VIOLETA M. VALINO Bd. Res. No. 11 dtd. Feb. 2, 2015 31-Dec-17 2018 29-Jun-17 4-May-20
Bd. Res. No. dtd.
2259 ANITA GARDUQUE BUÑI Bd. Res. No. 68 dtd. July 8, 2015 31-Dec-17 Oct. 20, 2017 20-Oct-17 8-Sep-20

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

Bd. Res. No. dtd.


2261 CYNTHIA PANERIO TANDA Bd. Res. No. 80 dtd. July 8, 2015 31-Dec-17 October 20, 2017 20-Oct-17 27-Sep-20
Bd. Res. No. 05
2262 CONSOLACION B. DE JESUS Bd. Res. No. 64 dtd. July 8, 2015 31-Dec-17 dtd. Feb. 1, 2018 29-Jun-17 4-Sep-20
Bd. Res. No. dtd.
2263 EDEN CORRAL GUZMAN Bd. Res. No. 29 dtd. Dec. 19, 2014 31-Dec-17 August 10, 2017 10-Aug-17 12-Feb-20
Bd. Res. No. 41
2264 ELISA BADAÑO ENAGE Bd. Res. No. 174 dtd. Oct. 11, 2011 31-Dec-14 dtd. Dec. No.
Bd. Res. 19, 89
2014 1-Jan-15 31-Dec-17
dtd. March 31,
2265 ERNANITA DE LEON CABEBE Bd. Res. No. 81 dtd. Oct. 11, 2011 31-Dec-13 2016 31-Mar-16 31-Dec-18

2266 ISAGANI G. DOMINGUEZ Bd. Res. No. 42 dtd. May 30, 2006 31-Dec-08
Bd. Res. No. dtd.
2267 LOIDA INTAL - FLORES Bd. Res. No. 17 dtd. Feb. 2, 2015 31-Dec-17 April 2, 2018 2-Apr-18 22-Feb-21

Bd. Res. No. dtd.


2268 LUCILA LIM DIZON-LAOANG Bd. Res. No. 61 dtd. July 8, 2015 31-Dec-17 August 10, 2017 10-Aug-17 31-Oct-20

Page 206
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
IN THE PRACTICE OF PUBLIC ACCOUNTANCY
As of April 30, 2018
PREVIOUS ACCREDITATION APPROVAL
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NO. PARTNERSHIPS DATE DATE (BR NO. / DATE) From To

Bd. Res. No. dtd.


2269 MA. TERESA C. CORREA Bd. Res. No. 224 dtd. Dec. 1, 2015 31-Dec-17 Nov. 21, 2017 21-Nov-17 20-Jun-20

Bd. Res. No. dtd.


2270 MARITES P. SAMSON Bd. Res. No. 51 dtd. Dec 29, 2014 31-Dec-17 Oct. 20, 2017 20-Oct-17 1-Mar-20
Bd. Res. No. dtd.
2271 NILDA V. SUERTE Bd. Res. No. 53 dtd. Dec. 29, 2014 31-Dec-17 Sept. 18, 2017 18-Sep-17 8-Mar-20
Bd. Res. No. 433
2272 NOEMI CARRASCO TAN Bd. Res. No. 56 dtd. April 13, 2012 31-Dec-14 dtd. Dec. 14, 2016 14-Dec-16 31-Dec-18

Bd. Res. No. 78


2273 PHILIP JOHN ENRICO LIWANAG GONZALES Bd. Res. No. 42 dtd. May 30, 2006 31-Dec-08 dtd. July 8, 2015 8-Jul-15 31-Dec-17

Bd. Res. No. 38


2274 PRISCILA DIMALIBOT CHUA Bd. Res. No. 88 dtd. Oct. 11, 2011 31-Dec-14 dtd. Feb. 11, 2016 11-Feb-16 31-Dec-18

2275 RUBIE P. RICAFRENTE Bd. Res. No. 42 dtd. May 30, 2006 31-Dec-08 Bd. Res. No. 77
dtd. March 10,
2276 STEPHEN UY QUE Bd. Res. No. 34 dtd. March 3, 2015 31-Dec-17 2017 10-Mar-17 2-Mar-20

Bd. Res. No. 81


2277 TERESITA M. OBEDOZA Bd. Res. No. 16 dtd. Feb. 20, 2012 31-Dec-14 dtd. July 8, 2015 8-Jul-15 31-Dec-17
Bd. Res. No. 05
Bd. Res. No. 35 dtd. December 19, dtd. February 1,
2278 THELMA GARCIA SANTOS 2014 31-Dec-17 2018 29-Jun-17 9-Jan-20

2279 VILLARICO, JACOBE & CO. Bd. Res. No. 42 dtd. May 30, 2006 31-Dec-08

Page 207
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
IN THE PRACTICE OF PUBLIC ACCOUNTANCY
As of April 30, 2018
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NO. PARTNERSHIPS DATE DATE (BR NO. / DATE) From To

Bd. Res. No. 55


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

Bd. Res. No. dtd.


2281 ANTONIO PINTO AGUSTIN Bd. Res. No. 08 dtd. Feb. 2, 2015 31-Dec-17 August 10, 2017 10-Aug-17 13-Apr-20

2282 EDWIN M. CULLA Bd. Res. No. 43 dtd. May 31, 2006 31-Dec-08

2283 ELMA M. BOBIS Bd. Res. No. 43 dtd. May 31, 2006 31-Dec-08

2284 ELIEZAR T. BAYLA Bd. Res. No. 43 dtd. May 31, 2006 31-Dec-08

Bd. Res. No. dtd.


2285 ELMAR SAN MARTE SALGADO Bd. Res. No. 62 dtd. Dec. 29, 2014 31-Dec-17 Jan. 11, 2018 11-Jan-18 8-Feb-21

2286 EMMANUEL Q. CADUNGOG Bd. Res. No. 43 dtd. May 31, 2006 31-Dec-08

2287 ENRIQUE A. SALAO Bd. Res. No. 43 dtd. May 31, 2006 31-Dec-08

Bd. Res. No. 41(B) dtd. March 4, Bd. Res. No. dtd.
2288 GUILLERMO DIAZ DIESTA 2015 31-Dec-17 Sept. 18, 2017 18-Sep-17 10-Feb-20
Bd Res. No. dtd.
2289 AZUCENA A. NONAN Bd Res. No. 61 dtd. Sept. 06, 2007 31-Dec-09 June 29, 2017 29-Jun-17 11-Jan-20

2290 JUBAL L. AYO Bd. Res. No. 43 dtd. May 31, 2006 31-Dec-08
Bd. Res. No. 16
2291 LOVE JOHN NEJAL MARIANO Bd. Res. No. 43 dtd. May 31, 2006 31-Dec-08 dtd. Mar. 4, 2009 4-Mar-09 31-Dec-11

Page 208
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
IN THE PRACTICE OF PUBLIC ACCOUNTANCY
As of April 30, 2018
PREVIOUS ACCREDITATION APPROVAL
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NO. PARTNERSHIPS DATE DATE (BR NO. / DATE) From To

Bd. Res. No. dtd.


2292 MA. CECILIA A. JIMENEZ Bd. Res. No. 2 dtd. Dec 19, 2014 31-Dec-17 Jan. 11, 2018 11-Jan-18 31-Jan-21

Bd. Res. No. 30 dtd. December 19, Bd. Res. No. dtd.
2293 MA. CAROLYN DELOS SANTOS CARTAGO 2014 31-Dec-17 Nov. 21, 2017 21-Nov-17 26-Jun-20

Bd. Res. No. dtd.


2294 NARCISO ARGAME GABAYAN Bd. Res. No. 61 dtd. July 8, 2015 31-Dec-17 Nov. 27, 2017 27-Nov-17 14-Sep-20

Bd. Res. No. 72


2295 PATRICK REYES HABLA Bd. Res. No. 43 dtd. May 31, 2006 31-Dec-08 dtd. June 5,2012 5-Jun-12 31-Dec-14

2296 RITA P. PORTICOS - NAMOC Bd. Res. No. 43 dtd. May 31, 2006 31-Dec-08
Bd. Res. No. 76
dtd. March 28,
2297 ROMEO BIGAYAN MATIAS Bd. Res. No. 60 dtd. March 6, 2013 31-Dec-15 2016 28-Mar-16 31-Dec-18

Bd. Res. No. 73


2298 SALVACION C. MAGLANTAY Bd. Res. No. 43 dtd. May 31, 2006 31-Dec-08 dtd. July 15, 2009 15-Jul-09 31-Dec-11
Bd. Res. No. 44 dtd. March 11, Bd. Res. No. dtd.
2299 ANNABELLE L. SIA 2015 31-Dec-17 Sept. 18, 2017 18-Sep-17 16-Oct-20
Bd. Res. No. 212
dtd. April 20,
2300 BELEN B. BAUTISTA Bd. Res. No. 47 dtd. Dec. 29, 2014 31-Dec-17 2017 20-Apr-17 10-Aug-20

2301 EDGAR M. ALFEREZ Bd. Res. No. 44 dtd. May 31, 2006 31-Dec-08

Page 209
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
IN THE PRACTICE OF PUBLIC ACCOUNTANCY
As of April 30, 2018
PREVIOUS ACCREDITATION APPROVAL
REG. NAME OF FIRM / BR. NO. EXPIRY REFERENCE VALIDITY REMARKS
NO. PARTNERSHIPS DATE DATE (BR NO.No.
Bd. Res. / DATE)
59 From To
dtd. Mar. 23,
2302 EMILY F. ESPINEDA Bd. Res. No. 44 dtd. May 31, 2006 31-Dec-08 2010 23-Mar-10 31-Dec-12

2303 GODOFREDO B. NOBLETA Bd. Res. No. 44 dtd. May 31, 2006 31-Dec-08 Bd. Res. No. 368
dtd. November
2304 JOCELYN E. YNCHAUSTI Bd. Res. No. 20 dtd. Feb. 20, 2012 31-Dec-14 17, 2016 17-Nov-16 31-Dec-18

Bd. Res. No. dtd.


2305 LILY CHU SOLAYAO Bd. Res. No. 52 dtd. Dec 29, 2014 31-Dec-17 July 18, 2017
Bd. Res. No. 05 18-Jul-17 1-Mar-20
dtd. February 1,
2306 LORELEI CASTELO RAMIREZ Bd. Res. No. 76 dtd. July 8, 2015 31-Dec-17 2018 29-Jun-17 11-May-20
Bd. Res. No. 94
2307 MINERVA ANGLO GIMENO Bd. Res. No. 09 dtd. Jan. 30, 2009 31-Dec-11 dtd. Oct. 19, 2011 1-Jan-12 31-Dec-14
Bd. Res. No.41(B) dtd. March 4, Bd. Res. No. dtd.
2308 VICTORIA REYES ESPIRITU 2015 31-Dec-17 Oct. 20, 2017 20-Oct-17 18-Nov-20
Bd. Res. No.19
2309 WILLIAM B. LEE Bd. Res. No. 44 dtd. May 31, 2006 31-Dec-08 dtd. Jan. 28, 2010 28-Jan-10 31-Dec-12

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

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

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

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

Page 210
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
IN THE PRACTICE OF PUBLIC ACCOUNTANCY
As of April 30, 2018
PREVIOUS ACCREDITATION APPROVAL
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NO. PARTNERSHIPS DATE DATE (BR NO. / DATE) From To

2314 DIVINA A. TALAG Bd. Res. No. 51 dtd. Sept. 5, 2006 31-Dec-08
Bd. Res. No. 95
2315 LORETA C. SUMALDE Bd. Res. No. 51 dtd. Sept. 5, 2006 31-Dec-08 dtd. June 8, 2010 8-Jun-10 31-Dec-12
Bd. Res. No. 265
2316 LUIS S. GUZMAN Bd. Res. No. 55 dtd. Feb. 11, 2013 31-Dec-15 dtd. Dec. 21, 2015 1-Jan-16 31-Dec-18
Bd. Res. No. ___
2317 LUISITO D. REDOBLE Bd. Res. No. 145 dtd. Sept. 9, 2013 31-Dec-15 dtd. April 10, 2017 10-Apr-17 13-Nov-20

Bd. Res. No. 46 dtd. March 11, Bd. Res. No. dtd.
2318 MA. IRMA DIAZ LIM 2015 31-Dec-17 March 7, 2018 7-Mar-18 23-Feb-21
Bd. Res. No. ___
2319 MA. ISABEL SINGSON LAGUNILLA Bd. Res. No. 63 dtd. March 6, 2013 31-Dec-15 dtd. April 10, 2017 10-Apr-17 19-Jan-20

2320 MARVIN R. CUDIA Bd. Res. No. 51 dtd. Sept. 5, 2006 31-Dec-08

2321 MELVIN A. BRIONES Bd. Res. No. 51 dtd. Sept. 5, 2006 31-Dec-08

Bd. Res. No. 20 dtd. December 19, Bd. Res. No. dtd.
2322 RHODORA G. GIORLA 2014 31-Dec-17 Sept. 18, 2017 18-Sep-17 20-Nov-20
Bd. Res. No. dtd.
2323 RHODORA P. GUTIERREZ Bd. Res. No. 119 dtd. July 24, 2015 31-Dec-17 March 7, 2018 7-Mar-18 4-Dec-21

Bd. Res. No. dtd.


2324 ROSALIA R. REYES Bd. Res. No. 101 dtd. Oct. 21, 2011 31-Dec-14 Sept. 18, 2017 18-Sep-17 23-Feb-20

Page 211
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
IN THE PRACTICE OF PUBLIC ACCOUNTANCY
As of April 30, 2018
PREVIOUS ACCREDITATION APPROVAL
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NO. PARTNERSHIPS DATE DATE (BR NO. / DATE) From To

2325 TERESITA CAOILE - PARAYNO Bd. Res. No. 51 dtd. Sept. 5, 2006 31-Dec-08

Bd. Res. No. ___


2326 TERESITA M. DE RUÑA Bd. Res. No. 283 dtd. Dec. 23, 2013 31-Dec-16 dtd. April 10 2017 10-Apr-17 27-Jun-20

Bd. Res. No. 229


2327 VILMA L. ALDEA Bd. Res. No. 48 dtd. Feb. 11, 2013 31-Dec-05 dtd. Dec. 1, 2015 1-Jan-16 31-Dec-18

Bd. Res. No. 61


2328 CEDILLA, VILLAREY AND ASSOCIATES Bd. Res. No. 15 dtd. Feb. 20, 2012 31-Dec-14 dtd. Dec. 29, 2014 1-Jan-15 31-Dec-17

Bd. Res. No. dtd.


2329 CENTENO, CRUZ & ASSOCIATES Bd. Res. No. 56 dtd. Dec 29, 2014 31-Dec-17 Oct. 20, 2017 20-Oct-17 7-Apr-20

2330 SANCHEZ LOZADA & COMPANY Bd. Res. No. 51 dtd. Sept. 5, 2006 31-Dec-08
Bd. Res. No. 18
dtd February 9,
2331 PAZ AND PAZ Bd. Res. No. 31 dtd Jan. 23, 2013 31-Dec-15 2016
Bd. Res. No. 193 9-Feb-16 31-Dec-18
dtd August 2,
2332 ARMANDO ISMAEL D. SIEGA Bd. Res. No. 65 dtd March 6, 2010 31-Dec-15 2016 2-Aug-16 31-Dec-18
Bd. Res. No. 72
2333 DOREEN TUMANGOB BERROYA Bd. Res. No. 65 dtd. May 5, 2009 31-Dec-11 dtd. July 1,
Bd. Res. No.2011
44 1-Jan-12 31-Dec-14
dtd. March 11,
2334 EDGARDO LAVA CHAVEZ Bd. Res. No. 88 dtd. Oct. 11, 2011 31-Dec-14 2015 11-Mar-15 31-Dec-17
Bd. Res. No. 34 dtd. December 19, Bd. Res. No. dtd.
2335 FRANCISCO RED FRANCO 2014 31-Dec-17 Sept. 18, 2017 18-Sep-17 17-Nov-20

Page 212
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
IN THE PRACTICE OF PUBLIC ACCOUNTANCY
As of April 30, 2018
PREVIOUS ACCREDITATION APPROVAL
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NO. PARTNERSHIPS DATE DATE (BR NO. / DATE) From To

2336 GERRY A. QUILES Bd. Res. No. 53 dtd. Sept. 8, 2006 31-Dec-08

Bd. Res. No. 34


2337 GONZALO R. NEBRES, JR. Bd. Res. No. 53 dtd. Sept. 8, 2006 31-Dec-08 dtd. Mar. 4, 2009 6-Mar-09 31-Dec-11

Bd. Res. No. 271


2338 JEAN G. MEJIA Bd. Res. No. 53 dtd. Sept. 8, 2006 31-Dec-08 dtd. Dec. 28, 2015 28-Dec-15 31-Dec-17
Bd. Res. No. dtd.
2339 JOCELYN L. QUING Bd. Res. No. 46 dtd. Dec. 29, 2014 31-Dec-17 Sept. 18, 2017 18-Sep-17 15-Oct-20

Bd. Res. No. 63


2340 JOSEPHINE LUTICO SILVOSA Bd. Res. No. 27 dtd. Feb. 20, 2012 31-Dec-14 dtd. July 8, 2015 8-Jul-15 31-Dec-17

2341 KATRINA ISABEL C. PASIA Bd. Res. No. 53 dtd. Sept. 8, 2006 31-Dec-08

2342 LARRY Q. SOLIS Bd. Res. No. 53 dtd. Sept. 8, 2006 31-Dec-08
Bd. Res. No. 183
2343 NOEMI S. BONGAY Bd. Res. No. 53 dtd. Sept. 8, 2006 31-Dec-08 dtd. Oct. 31, 2008 1-Jan-09 31-Dec-11
Bd. Res. No. 46 dtd. March 11, Bd. Res. No. dtd.
2344 TOMAS ODIAMAR PAN, III 2015 31-Dec-17 Jan. 11, 2018 11-Jan-18 25-Jul-21
Bd. Res. No. dtd.
2345 VIRGINIA A. ALDERETE Bd. Res. No. 50 dtd. Dec. 29, 2014 31-Dec-17 Sept. 18, 2017 18-Sep-17 3-Jun-20
Bd. Res. No. 198
dtd. November 2,
2346 ZENAIDA MAGTIRA-CAJUCOM Bd. Res. No. 180 dtd. Oct. 22, 2012 31-Dec-14 2015 2-Nov-15 31-Dec-17

Page 213
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
IN THE PRACTICE OF PUBLIC ACCOUNTANCY
As of April 30, 2018
PREVIOUS ACCREDITATION APPROVAL
REG. NAME OF FIRM / BR. NO. EXPIRY REFERENCE VALIDITY REMARKS
NO. PARTNERSHIPS DATE DATE (BR NO. / DATE) From To

2347 EMILIE B. BIGBIG Bd. Res. No. 54 dtd. Sept. 8, 2006 31-Dec-08
Bd. Res. No. 76
2348 FRANCISCO CHIA CUA Bd. Res. No. 04 dtd. Feb. 8, 2012 31-Dec-14 dtd. July 8, 2015 8-Jul-15 31-Dec-17

Bd. Res. No. 230


2349 GINA PINE AGUILAR Bd. Res. No. 160 dtd. Oct. 22, 2012 31-Dec-15 dtd. Dec. 1, 2015 1-Jan-16 31-Dec-18
Bd. Res. No. 05
2350 GLORIA MIRANDA FABIA Bd. Res. No. 46 dtd. Dec. 29, 2014 31-Dec-17 dtd. Feb. 1, 2018 29-Jun-17 20-Apr-20
Bd. Res. No. 05
dtd. February
2351 LILIAN C. BRAZA GARCIA Bd. Res. No. 54 dtd. Sept. 8, 2006 31-Dec-08 1,2018 29-Jun-17 21-May-20

Bd. Res. No. dtd.


2352 MARGARITA NAPOLES DALMAN Bd. Res. No. 02 dtd. Jan. 26, 2015 31-Dec-17 Oct. 20, 2017 20-Oct-17 25-Aug-20

2353 MARILYN TAN ACEJA UY Bd. Res. No. 54 dtd. Sept. 8, 2006 31-Dec-08 Bd. Res. No. 79
TARRAYA & ASSOCIATES ( Formerly: dtd. June 21,
2354 TARRAYA, PAROLE & ASSOCIATES) Bd. Res. No. 94 dtd. June 8, 2010 31-Dec-12 2012 1-Jan-13 31-Dec-15
Bd. Res. No. 49
2355 SEVERINA B. DE LEON Bd. Res. No. 57 dtd. Sept. 8, 2006 31-Dec-08 dtd. Mar. 23, 2010 23-Mar-10 31-Dec-12

Bd. Res. No. dtd.


2356 ANGELINA SAYLON FAZON Bd. Res. No. 41 dtd. Dec. 19, 2014 31-Dec-17 Oct. 20, 2017 20-Oct-17 18-Apr-20

2357 BELINDA B. DE LA CRUZ Bd. Res. No. 55 dtd. Sept. 8, 2006 31-Dec-08

Page 214
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
IN THE PRACTICE OF PUBLIC ACCOUNTANCY
As of April 30, 2018
PREVIOUS ACCREDITATION APPROVAL
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NO. PARTNERSHIPS DATE DATE (BR NO. / DATE) From To
Bd. Res. No. dtd.
2358 CHRISTINE CO HUI Bd. Res. No. 342 dtd. Dec. 27, 2013 31-Dec-15 Oct. 20, 2017 20-Oct-17 7-Jul-20

Bd. Res. No. 147


2359 DANTE M. ALVAREZ Bd. Res. No. 55 dtd. Sept. 8, 2006 31-Dec-08 dtd. Sept. 5, 2008 1-Jan-09 31-Dec-11
Bd. Res. No. 45
2360 EDUARDO DAVID IGNACIO Bd. Res. No. 271 dtd. Dec. 18, 2013 31-Dec-15 dtd. Feb. 9, 2017 9-Feb-17
Bd. Res. No. dtd.
2361 ELAINE JANE TE SABADO Bd. Res. No. 11 dtd. Feb. 2, 2015 31-Dec-17 July 18, 2017 18-Jul-17 24-Feb-20

Bd. Res. No. dtd.


2362 GEORGE BAHILLO IBAY Bd. Res. No. 02 dtd. Jan. 26, 2015 31-Dec-17 Oct. 20, 2017 20-Oct-17 22-Jun-20

2363 NASSER C. ACURAM Bd. Res. No. 55 dtd. Sept. 8, 2006 31-Dec-08
Bd. Res. No. dtd.
2364 NATALIA DE BELEN SABADO Bd. Res. No. 11 dtd. Feb. 2, 2015 31-Dec-17 July 18, 2017 18-Jul-17 1-Dec-20

2365 NELIA M. PINCA - ACHERO Bd. Res. No. 55 dtd. Sept. 8, 2006 31-Dec-08

2366 RUFINA S. SULIT - SALAS Bd. Res. No. 55 dtd. Sept. 8, 2006 31-Dec-08

Bd. Res. No. dtd.


2367 I. A. CANCINO JR. & CO. Bd. Res. No. 04 dtd. Jan. 26, 2015 31-Dec-17 Oct. 20, 2017 20-Oct-17 15-Oct-20

2368 JOSE B. MACUTO Bd. Res. No. 57 dtd. Sept. 8, 2006 31-Dec-08
Bd. Res. No. dtd.
2369 JOSE ISAGANI MENDOZA LACSON Bd. Res. No. 57 dtd. Sept. 8, 2006 31-Dec-08 May 12, 2017 12-May-17 26-Mar-20

Page 215
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
IN THE PRACTICE OF PUBLIC ACCOUNTANCY
As of April 30, 2018
PREVIOUS ACCREDITATION APPROVAL
REG. NAME OF FIRM / BR. NO. EXPIRY REFERENCE VALIDITY REMARKS
NO. PARTNERSHIPS DATE DATE (BR NO. / DATE) From To

2370 KRISTINE RONQUILLO MANGALIAG Bd. Res. No. 57 dtd. Sept. 8, 2006 31-Dec-08
Bd. Res. No. 190
2371 PELAGIA A. BELTRAN Bd. Res. No. 184 dtd. Oct. 22, 2012 31-Dec-15 dtd. Oct. 14, 2015 1-Jan-16 31-Dec-18

Bd. Res. No. 107


2372 RENATO MUÑOZ LETADA Bd. Res. No. 68 dtd. March 6, 2013 31-Dec-15 dtd. April 12, 2016 12-Apr-16 31-Dec-18
Bd. Res. No. 17
2373 ROMEO SOLIS AMPARO Bd. Res. No. 49 dtd. Mar. 23, 2010 31-Dec-12 dtd. Jan. 8, 2013 8-Jan-13 31-Dec-15
Bd. Res. No. dtd.
2374 ANITA SAEZ BUENCAMINO Bd. Res. No. 47 dtd. Dec. 29, 2014 31-Dec-17 Sept. 18, 2017 18-Sep-17 14-May-20

2375 DEMOSTHENES B. GAVINO Bd. Res. No. 59 dtd. Sept. 8, 2006 31-Dec-08

2376 FRANCISCO M. BASA, JR. Bd. Res. No. 59 dtd. Sept. 8, 2006 31-Dec-08 Bd. Res. No. 135
dtd. August 11,
2377 GENARO AREVALO VERUASA Bd. Res. No. 198 dtd. Oct. 24, 2012 31-Dec-15 2015 1-Jan-16 31-Dec-18

Bd. Res. No. 226


2378 HERMINIO PASCUA CABATO Bd. Res. No. 182 dtd. Oct. 22, 2012 31-Dec-15 dtd. Dec. 1, 2015 1-Jan-16 31-Dec-18
Bd. Res. No. 75
2379 JEPHTE OLIMPO MUÑEZ Bd. Res. No. 59 dtd. Sept. 8, 2006 31-Dec-08 dtd. Mar. 26, 2010 26-Mar-10 31-Dec-12

Bd. Res. No. dtd.


2380 KATHERINE UY SOBREMONTE Bd. Res. No. 39 dtd. Dec. 19, 2014 31-Dec-14 August 10, 2017 10-Aug-17 12-Dec-20
Bd. Res. No. ___
2381 LIGAYA M. MALABANAN Bd. Res. No. 335 dtd. Dec. 27, 2013 31-Dec-15 dtd. April 10, 2017 10-Apr-17 12-Apr-20

Page 216
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PREVIOUS ACCREDITATION APPROVAL
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NO. PARTNERSHIPS DATE DATE (BR NO. / DATE) From To

Bd. Res. No. dtd.


2382 LUCIA M. MONTELLANO Bd. Res. No. 34 dtd. March 3, 2015 31-Dec-17 Oct. 20, 2017 20-Oct-17 25-Jun-20
Bd. Res. No. 92
2383 MA. TERESA ARTILLAGA - AZUL Bd. Res. No. 59 dtd. Sept. 8, 2006 31-Dec-08 dtd. Aug. 11, 2009 11-Aug-09 31-Dec-11

Bd. Res. No. dtd.


2384 MARIBETH B. TABBU Bd. Res. No. 184 dtd. Oct. 14, 2015 31-Dec-17 Jan. 11, 2018 11-Jan-18 29-Jun-21

Bd. Res. No. 08 dtd. August 13, Bd. Res. No. 444
2385 NESTOR EDQUIBAL VARELA 2014 31-Dec-16 dtd. Dec. 14, 2016 1-Jan-17 31-Dec-19

Bd. Res. No. 20 dtd. December 19, Bd. Res. No. dtd.
2386 RAMON PEÑAFLOR QUINDOZA 2014 31-Dec-17 Oct. 20, 2017 20-Oct-17 17-Mar-20
Bd. Res. No. dtd.
2387 ROMEO TUASON Bd. Res. No. 228 dtd. Oct. 29, 2013 31-Dec-15 May 12, 2017 12-May-17 13-Nov-20

Bd. Res. No. dtd.


2388 ARTHUR GRONA FAMATIGAN Bd. Res. No. 43 dtd. Dec. 29, 2014 31-Dec-17 Jan. 11, 2018 11-Jan-18 21-Feb-21
Bd. Res. No. 143
dtd. March 28,
2389 ANNALIZA BARABAT MACHATE Bd. Res. No. 30 dtd. Feb. 12, 2010 31-Dec-12 2017 28-Mar-17 10-Jan-20

2390 ABELARDO P. ANTONIO Bd. Res. No. 60 dtd. Sept. 11, 2006 31-Dec-08
Bd. Res. No. 156
2391 AILEEN A. MANGUI Bd. Res. No. 60 dtd. Sept. 11, 2006 31-Dec-08 dtd. Sept. 5, 2008 1-Jan-09 31-Dec-11

Page 217
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

2392 CATLEIA O. VALIDA Bd. Res. No. 60 dtd. Sept. 11, 2006 31-Dec-08
Bd. Res. No. 20
2393 CORAZON G. SAN MATEO Bd. Res. No. 60 dtd. Sept. 11, 2006 31-Dec-08 dtd. Mar. 4, 2009 4-Mar-09 31-Dec-11

Bd. Res. No. 82


2394 DOMINGO ABUYOG CABANTAN Bd. Res. No. 76 dtd. July 15, 2009 31-Dec-11 dtd. Oct. 11, 2011 1-Jan-12 31-Dec-14

Bd. Res. No. 45 dtd. March 23, Bd. Res. No. 26


2395 EDGARDO DE LA CRUZ MONFORTE 2010 31-Dec-12 dtd. Jan. 23, 2013 23-Jan-13 31-Dec-15

2396 ELOISA A. SAMOZA Bd. Res. No. 60 dtd. Sept. 11, 2006 31-Dec-08

Bd. Res. No. 159 dtd. Sept. 27, Bd. Res. No. 64
2397 ERROL D. JAVIER 2013 31-Dec-15 dtd. Feb. 19, 2016 19-Feb-16 31-Dec-18

2398 EULOGIA V. ENRIQUEZ Bd. Res. No. 60 dtd. Sept. 11, 2006 31-Dec-08
Bd. Res. No. 79
2399 EVELYN MIRANDA DELOS SANTOS Bd. Res. No. 60 dtd. Sept. 11, 2006 31-Dec-08 dtd. April 14, 2010 14-Apr-10 31-Dec-12

2400 GORDIT ALAN V. BANDOY Bd. Res. No. 60 dtd. Sept. 11, 2006 31-Dec-08

2401 JANE B. GANLOY Bd. Res. No. 60 dtd. Sept. 11, 2006 31-Dec-08
Bd. Res. No. 273
Bd. Res. No. 222 dtd. December dtd. December
2402 JUVY QUIJANO - QUE 28, 2012 31-Dec-15 28, 2015 1-Jan-16 31-Dec-18

Page 218
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. 28 dtd. December 19, Bd. Res. No. dtd.
2403 LOVILLE BERNALES BALGOS 2014 31-Dec-17 Feb. 8, 2018 8-Feb-18 19-Mar-21

Bd. Res. No. 94


2404 MA. ANNA BELEN JAYLO JARDIN - BRITANICO Bd. Res. No. 60 dtd. Sept. 11, 2006 31-Dec-08 dtd. Aug. 11, 2009 11-Aug-09 31-Dec-11

2405 MARCELO A. ANGELES, JR. Bd. Res. No. 60 dtd. Sept. 11, 2006 31-Dec-08
Bd. Res. No. dtd.
2406 CONCEPCION S. PIAS Bd. Res. No. 34 dtd. March 3, 2015 31-Dec-17 Sept. 18, 2017 18-Sep-17 11-Dec-20

Bd. Res. No. dtd.


2407 EDITH AVELINO ARCE Bd. Res. No. 116 dtd. July 24, 2015 31-Dec-17 Jan. 11, 2018 11-Jan-18 24-Jan-21

Bd. Res. No. 04


2408 LIRNA P. TIATCO Bd. Res. No. 61 dtd. Sept. 12, 2006 31-Dec-08 dtd. Jan. 26, 2009 26-Jan-09 31-Dec-11

Bd. Res. No. dtd.


2409 MA. ENCARNACION M. GOLDING Bd. Res. No. 108 dtd. July 14, 2015 31-Dec-17 Nov. 21, 2017 21-Nov-17 20-Oct-20
Bd. Res. No. dtd.
2410 ROLANDO SANBLASENIO SUMALAGUE, JR. Bd. Res. No. 119 dtd. July 24, 2015 31-Dec-17 Oct. 20, 2017
Bd. Res. No. 203 20-Oct-17 13-Mar-20
Bd. Res. No. 217 dtd. November dtd. November 2,
2411 RUBYLYN ORTEGA REYES 23, 2012 31-Dec-15 2015 1-Jan-16 31-Dec-18

2412 MARILOU B. BUENA - JEREZ Bd. Res. No. 62 dtd. Sept. 12, 2006 31-Dec-08

2413 MIKE A. LUCIAP Bd. Res. No. 62 dtd. Sept. 12, 2006 31-Dec-08

Page 219
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
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2414 NILO M. TARIN Bd. Res. No. 62 dtd. Sept. 12, 2006 31-Dec-08
Bd. Res. No. dtd.
2415 RAFAELA TARUC - ESCUADRO Bd. Res. No. 62 dtd. Sept. 12, 2006 31-Dec-08 Nov. 21, 2017 21-Nov-17 10-Dec-20

2416 RENATO S. ANG Bd. Res. No. 62 dtd. Sept. 12, 2006 31-Dec-08 Bd. Res. No.
____ dtd. April
2417 RIZALITO LIGASA DONIO Bd. Res. No. 341 dtd. Dec. 27, 2013 31-Dec-16 10,
Bd. 2017
Res. No. dtd. 10-Apr-17 31-Jan-20
September 18,
2418 ROMEO ESPIÑA YAP Bd. Res. No. 06 dtd. Jan. 26, 2015 31-Dec-17 2017 18-Sep-17 15-Jun-20
Bd. Res. No. dtd.
2419 TERESITA ADALEM SY Bd. Res. No. 223 dtd. Dec. 1, 2015 31-Dec-17 Sept. 18, 2017 18-Sep-17 30-Jun-20

2420 VIC ROY S. ORDINARIO Bd. Res. No. 62 dtd. Sept. 12, 2006 31-Dec-08
Bd. Res. No. 59
dtd. March 6,
2421 WILFREDO CEÑALADA CEÑIDO Bd. Res. No. 84 dtd. April 14, 2010 31-Dec-12 2013 6-Mar-13 31-Dec-15

Bd. Res. No. dtd.


2422 A. SANCHEZ, L. DAVID AND COMPANY Bd. Res. No. 38 dtd. Dec. 19, 2014 31-Dec-17 Sept. 18, 2017 18-Sep-17 24-Jun-20

2423 ALFREDO R. VICENTE Bd. Res. No. 63 dtd. Sept. 12, 2006 31-Dec-08 Bd. Res. No. 118
dtd. Sept. 19,
2424 ANTONIO C. MENCIAS Bd. Res. No. 149 dtd. Sept. 5, 2008 31-Dec-11 2012
Bd. Res. No. 289 19-Sep-12 31-Dec-14
Bd. Res. No. 160 dtd. Sept. 27, dtd. Sept. 28,
2425 CRISPIN DELOS SANTOS SUMAGAYSAY, JR. 2013 31-Dec-15 2016 28-Sep-16 31-Dec-18

Page 220
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PREVIOUS ACCREDITATION APPROVAL
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NO. PARTNERSHIPS DATE DATE (BR NO. / DATE) From To

Bd. Res. No. dtd.


2426 CLODUALDO MANGROBANG SEBASTIAN Bd. Res. No. 120 dtd. July 24, 2015 31-Dec-17 Nov. 21, 2017 21-Nov-17 6-Sep-20

Bd. Res. No. 04


2427 EDUARDO GABOY CALLANTA Bd. Res. No. 15 dtd. Jan. 8, 2013 31-Dec-15 dtd. Jan. 27, 2016 27-Jan-16 31-Dec-18
Bd. Res. No. 171
2428 IMELDA VALDEZ SOLIVEN Bd. Res. No. 343 dtd. Dec. 27, 2013 31-Dec-16 dtd. April 7, 2017 7-Apr-17 19-Oct-20
Bd. Res. No. dtd.
2429 JENNY ALSAEN TABDI Bd. Res. No. 84 dtd. Oct. 11, 2011 31-Dec-13 Nov. 21, 2017 21-Nov-17 16-Jun-20

Bd. Res. No. 10


2430 LEONARDO G. MIRANDA, JR. Bd. Res. No. 57 dtd. April 17, 2009 31-Dec-11 dtd. Jan 8, 2013 8-Jan-13 31-Dec-15

Accreditation of Lindy
Patriana was cancelled
BACONGA PATRIANA & CO. Bd. Res. No. dtd. by BOA in favor of this
2431 (Formerly: BACONGA, PATRIANA, ROSALIJOS & CO.) Bd. Res. No.58 dtd. Dec. 29, 2014 31-Dec-17 July 18, 2017 18-Jul-17 6-Sep-20 partnership.
Bd. Res. No. dtd.
2432 MA. THERESA A. ABCEDE Bd. Res. No. 72 dtd. July 8, 2015 31-Dec-17 Nov. 21, 2017 21-Nov-17 10-Aug-20

Bd. Res. No. 74


2433 NELSON JAGOLINO HIPE Bd. Res. No. 63 dtd. Sept. 12, 2006 31-Dec-08 dtd. June 5, 2012 5-Jun-12 31-Dec-14

Bd. Res. No. 186


2434 OFELIA C. FLORES Bd. Res. No. 59 dtd. March 6, 2013 31-Dec-15 dtd. Oct. 14, 2015 1-Jan-16 31-Dec-18

2435 RICARDO R. MARTILLANA Bd. Res. No. 63 dtd. Sept. 12, 2006 31-Dec-08

Page 221
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NO. PARTNERSHIPS DATE DATE (BR NO. / DATE) From To

Bd. Res. No. dtd.


2436 ROSARIO D. CALVENTO - DASIG Bd. Res. No. 41 dtd. Dec. 19, 2014 31-Dec-17 July 18, 2017 18-Jul-17 11-Jun-20

Bd. Res. No. dtd.


2437 BENITEZ & ASSOCIATES Bd. Res. No. 44 dtd. Dec. 29, 2014 31-Dec-17 Oct. 20, 2017 20-Oct-17 31-Mar-20

Bd. Res. No. 06


2438 TITA RUADO CALUMBA Bd. Res. No. 103 dtd. Oct. 21, 2011 31-Dec-14 dtd. JAN. 26, 2015 26-Jan-15 31-Dec-17

2439 ARIEL D. GONZALES Bd. Res. No. 73 dtd. Nov. 03, 2006 31-Dec-08
Bd. Res. No. 150
2440 EVELYN S. BAÑEZ Bd. Res. No. 288 dtd. Dec. 23, 2013 31-Dec-16 dtd. July 4, 2016 1-Jan-17 31-Dec-19

Bd. Res. No. dtd.


2441 JOEL MADRAZO RAZ Bd. Res. No. 52 dtd. Dec. 29, 2014 31-Dec-17 Sept. 18, 2017 18-Sep-17 31-Jan-20
Bd. Res. No. 44
2442 MA. TERESITA T. BUCCAT Bd. Res. No. 76 dtd. Nov. 3, 2006 31-Dec-08 dtd. Feb. 9, 2017 9-Feb-17 19-Jan-19
Bd. Res. No. 27
2443 MARILOU A. DE VILLA Bd. Res. No. 147 dtd. Dec. 21, 2009 31-Dec-11 dtd. Jan. 23, 2013 1-Jan-13 31-Dec-15

Bd. Res. No. 77


2444 PHILIP C. VELASCO Bd. Res. No. 03 dtd. Jan. 31, 2012 31-Dec-14 dtd. Mar. 28, 2016 28-Mar-16 31-Dec-18

Bd. Res. No. 23


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

Page 222
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PREVIOUS ACCREDITATION APPROVAL
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NO. PARTNERSHIPS DATE DATE (BR NO. / DATE) From To
Bd. Res. No. 04
Bd. Res. No. 04 dtd. August 13, dtd. January 18,
2446 DELIO I. SAMULDE & ASSOCIATES 2014 31-Dec-16 2018 10-Apr-17 3-Feb-20

Bd. Res. No. 27 dtd. December 19, Br. Res. No. 05


2447 J. V. JIMENEZ & ASSOCIATES 2014 31-Dec-17 dtd. Feb. 1, 2018 29-Jun-20 24-Oct-20

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

Bd. Res. No. 05


dtd. February 1,
2449 ARDEN DIANO RETALES Bd. Res. No. 09 dtd. Feb. 2, 2015 31-Dec-17 2018 29-Jun-17 21-Nov-20

2450 ELENITA M. REYNA Bd. Res. No. 82 dtd. Nov. 10, 2006 31-Dec-08
Bd. Res. No. dtd.
2451 ERNESTINA S. CALIOS Bd. Res. No. 79 dtd. July 8, 2015 31-Dec-17 Feb. 8, 2018 8-Feb-18 18-Apr-21

2452 ESTHER P. EUROPA Bd. Res. No. 82 dtd. Nov. 10, 2006 31-Dec-08
Bd. Res. No. 442
2453 GLORIA DIONISIO SANTILLAN Bd. Res. No. 82 dtd. Nov. 10, 2006 31-Dec-08 dtd. Dec. 14, 2016 14-Dec-16 31-Dec-18
Bd. Res. No. 356
dtd. November 3,
2454 REY ZOSAS LOZADA Bd. Res. No. 52 dtd. Dec. 29, 2014 31-Dec-16 2016 1-Jan-17 31-Dec-19
Bd. Res. No. dtd.
2455 VICTORIA BARTOLOME GONZALES, II Bd. Res. No. 52 dtd. Dec. 29, 2014 31-Dec-17 Oct. 20, 2017 20-Oct-17 14-Jun-20

Page 223
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PREVIOUS ACCREDITATION APPROVAL
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NO. PARTNERSHIPS DATE DATE (BR NO. / DATE) From To

Bd Res. No. 87
2456 ABRAHAM SAGCAL HIPOLITO Bd. Res. No. 42 dtd. Feb. 11, 2013 31-Dec-15 dtd. Mar.No.
Bd Res. 31,353
2016 31-Mar-16 31-Dec-18
dtd. November 3,
2457 AHMIELLE DELMO SALAZAR Bd. Res. No. 83 dtd. Nov. 10, 2006 31-Dec-08 2016 3-Nov-16 31-Dec-18

Bd. Res. No. 104


2458 IMPERATRIZ M. SEVILLA Bd. Res. No. 10 dtd. Jan. 30, 2009 31-Dec-11 dtd. Oct. 21, 2011 1-Jan-12 31-Dec-14

Bd. Res. No. dtd.


2459 LORNA MEDINA - DAVID Bd. Res. No. 03 dtd. Jan. 26, 2015 31-Dec-17 Feb. 8, 2018 8-Feb-18 27-Oct-21
Bd. Res. No. 41(B) dtd. March 4, Bd. Res. No. dtd.
2460 MANUEL TORRECAMPO VELUZ, JR. 2015 31-Dec-17 Jan. 11, 2018 11-Jan-18 22-Mar-21
Bd. Res. No.164
2461 RODELIO A. SILVA Bd. Res. No. 83 dtd. Nov. 10, 2006 31-Dec-08 dtd. Oct. 28, 2008 1-Jan-09 31-Dec-11

SALDIVAR LEMSIC & CO. ( Formerly: BUCTOLAN Bd. Res. No. 99


2462 SALDIVAR LEMSIC AND COMPANY) Bd. Res. No. 15 dtd. Feb. 20, 2012 31-Dec-14 dtd. July 14, 2015 14-Jul-15 31-Dec-17
T. F. FANGASAN & CO. ( Bd. Res. No. 08
2463 Formerly: FANGASAN & YODONG) Bd. Res. No. 31 dtd. Mar. 6, 2009 31-Dec-11 dtd. Feb. 8, 2012 8-Feb-12 31-Dec-14
Bd. Res. No. 145
2464 ADRIAN R. ONGOG Bd. Res. No. 84 dtd. Nov. 10, 2006 31-Dec-08 dtd. Dec. No.
Bd. Res. 21, 141
2009 1-Jan-10 31-Dec-12
Bd. Res. No. 122 dtd. Sept. 19, dtd. March 28,
2465 CIELO NOCOS DAIT 2012 31-Dec-14 2017 28-Mar-17 6-Jan-20

2466 ERNESTO A. CALALUAN Bd. Res. No. 84 dtd. Nov. 10, 2006 31-Dec-08
Bd. Res. No. dtd.
2467 ISRAEL GAMBOA DOMINGO Bd. Res. No. 52 dtd. Dec. 29, 2014 31-Dec-17 Oct. 20, 2017 20-Oct-17 20-Dec-20

Page 224
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NO. PARTNERSHIPS DATE DATE (BR NO. / DATE) From To
Bd. Res. No. 81
2468 MARCIAL V. ESQUEJO Bd. Res. No. 84 dtd. Nov. 10, 2006 31-Dec-08 dtd. July 15, 2009 15-Jul-09 31-Dec-11
Bd. Res. No. dtd.
2469 REYMUNDO CAPISTRANO CUTIA Bd. Res. No. 22 dtd. Feb. 2, 2015 31-Dec-17 Oct. 20, 2017 20-Oct-17 22-Oct-20

Bd. Res. No. dtd.


2470 ROMMEL RODRIGUEZ CORIA Bd. Res. No. 63 dtd. Dec. 29, 2014 31-Dec-17 Nov. 21, 2017 21-Nov-17 15-Oct-20

2471 WILFREDO A. HANS Bd. Res. No. 84 dtd. Nov. 10, 2006 31-Dec-08
Bd. Res. No. dtd.
2472 ALEX SAM LIPAE Bd. Res. No. 108 dtd. July 14, 2015 31-Dec-17 Jan. 11, 2018 11-Jan-18 29-Oct-21
Bd. Res. No. 09
2473 MARIA LINA FABULAR BAURA Bd. Res. No. 62 dtd. April 26, 2012 31-Dec-14 dtd. Feb. 9, 2016 9-Feb-16 31-Dec-18

Bd. Res. No. dtd.


2474 MELINDA BERNESE CLEMENTE Bd. Res. No. 80 dtd. July 8, 2015 31-Dec-17 March 7, 2018 7-Mar-18 9-Feb-21

2475 MOISES S.J. SAN BUENAVENTURA Bd. Res. No. 85 dtd. Nov. 10, 2006 31-Dec-08
Bd. Res. No. dtd.
2476 PERLA CALILUNG DIZON Bd. Res. No. 80 dtd. July 8, 2015 31-Dec-17 Jan. 11, 2018 11-Jan-18 10-Jul-21

Bd. Res. No. 46 dtd. March 11, Bd. Res. No. dtd.
2477 RONESA D. BUQUIRON 2015 31-Dec-17 Feb. 8, 2018 8-Feb-18 12-Jan-21

Bd. Res. No. dtd.


2478 ANNA LISSA C. MILLAN Bd. Res. No. 73 dtd. July 8, 2015 31-Dec-17 March 19, 2018 19-Mar-18 2-Apr-21

Page 225
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NO. PARTNERSHIPS DATE DATE (BR NO. / DATE) From To

Bd. Res. No. dtd.


2479 BERNARDITA MANGLAPUS LOZADA Bd. Res. No. 37 dtd. Dec 19, 2014 31-Dec-17 Sept. 18, 2017 18-Sep-17 18-Feb-20

Bd. Res. No. dtd.


2480 EFREN DE BORJA BAUTISTA Bd. Res. No. 54 dtd. Dec. 29, 2014 31-Dec-17 Jan. 11, 2018 11-Jan-18 16-Sep-21

2481 ELMIE P. MELU - GODORNES Bd. Res. No. 86 dtd. Nov. 10, 2006 31-Dec-08

Bd. Res. No. 08


2482 MARIA VICTORIA R. EMATA Bd. Res. No. 86 dtd. Nov. 10, 2006 31-Dec-08 dtd. Jan. 26, 2009 26-Jan-09 31-Dec-11

2483 MONA G. DE LEON Bd. Res. No. 86 dtd. Nov. 10, 2006 31-Dec-08

2484 RAMON S. TAJAN Bd. Res. No. 86 dtd. Nov. 10, 2006 31-Dec-08

Bd. Res. No. 98 dtd. August 13, Bd. Res. No. 05


2485 ALICIA IMPERIAL LEAÑO 2012 31-Dec-14 dtd. Feb. 1, 2018 29-Jun-17 31-Jul-20
Emily L. Cailes Lo -
withdrawn from the
partnership effective
2486 ACLAN CAILLES LO & CO. Bd. Res. No. 86 dtd. Nov. 10, 2006 31-Dec-08 July 1, 2009.
Bd. Res. No. 39(A) dtd. March 4, Bd. Res. No. dtd.
2487 BENIGNO DE LEON GALANG 2015 31-Dec-17 Nov. 27, 2017 27-Nov-17 1-Nov-20

Page 226
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Bd. Res. No. 189


2488 EDNA JARA CARANDANG Bd. Res. No. 193 dtd. Oct. 24, 2012 31-Dec-15 dtd. Oct. 14, 2015 1-Jan-16 31-Dec-18

Bd. Res. No. 22


2489 EVELYN OCIONES GALDONES Bd. Res. No. 76 dtd. April 16, 2013 31-Dec-15 dtd. Feb. 9, 2016 9-Feb-16 31-Dec-18

Bd. Res. No. 09


2490 FLORENCE G. GALLARDO Bd. Res. No. 87 dtd. Nov. 10, 2006 31-Dec-08 dtd. Jan. 27, 2010 27-Jan-10 31-Dec-12
Bd. Res. No. 78
2491 GERARDO MEJIA GAVINA Bd. Res. No. 87 dtd. Nov. 10, 2006 31-Dec-08 dtd. July 8, 2015 8-Jul-15 31-Dec-17
Bd. Res. No. dtd.
2492 HENRY IGLESIA MIRAFLOR Bd. Res. No. 50 dtd. Dec. 29, 2014 31-Dec-17 Sept. 18, 2017 18-Sep-17 27-Aug-20
Bd. Res. No. 234
dtd. August 23,
2493 MA. LOURDES ARROYO - DE GUZMAN Bd. Res. No. 87 dtd. Nov. 10, 2006 31-Dec-08 2016 23-Aug-16 31-Dec-18

Bd. Res. No. 28 dtd. December 19, Bd. Res. No. dtd.
2494 NELSON TE FRIVALDO 2014 31-Dec-17 Oct. 20, 2017 20-Oct-17 11-Jul-20

2495 NESTOR MARIO S. CABAUATAN Bd. Res. No. 87 dtd. Nov. 10, 2006 31-Dec-08
Bd. Res. No. 36A dtd. March 4, Bd. Res. No. dtd.
2496 GRAJO & ASSOCIATES 2015 31-Dec-17 April 2, 2018 2-Apr-18 6-Mar-21

VILLADAREZ, HORNILLA & CO. ( Formerly: Bd. Res. No. 65


2497 VILLADAREZ, CRUZ AND CO.) 31-Dec-18 31-Dec-11 dtd. April 26, 2012 26-Apr-12 31-Dec-14

Page 227
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
IN THE PRACTICE OF PUBLIC ACCOUNTANCY
As of April 30, 2018
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. 05
dtd. February 1,
2498 ALFONSO SERAFICA GONZALEZ Bd. Res. No. 72 dtd. June 5, 2012 31-Dec-14 2018 29-Jun-17 8-Nov-20

Bd. Res. No. 02


2499 ANGELITO MANALOTO PADILLA Bd. Res. No. 177 dtd. Oct. 30, 2008 31-Dec-11 dtd. Jan. 18, 2017 18-Jan-17 31-Dec-19
Bd. Res. No. 91
2500 ANTONIETTA GONZALES HO Bd. Res. No. 88 dtd. Nov. 10, 2006 31-Dec-08 dtd. June 8, 2010 8-Jun-10 31-Dec-12

Bd. Res. No. dtd.


2501 CESAR BAUTISTA RIVERA Bd. Res. No. 34 dtd. March 3, 2015 31-Dec-17 August 10, 2017 10-Aug-17 20-Jan-20
Bd. Res. No. 135
Bd. Res. No. 112 dtd. Sept. 12, dtd. August 11,
2502 CLARITA MARCOS TORRES 2012 31-Dec-15 2015 1-Jan-16 31-Dec-18
Bd. Res. No. dtd.
September 18,
2503 EDUARDO PANTOJA SANTILLAN Bd. Res. No. 34 dtd. March 3, 2015 31-Dec-17 2017 18-Sep-17 28-Feb-20

Bd. Res. No. dtd.


2504 EPIFANIA S. BAGUIO Bd. Res. No. 62 dtd. July 8, 2015 31-Dec-17 Oct. 20, 2017 20-Oct-17 12-Jul-20

2505 EVAGELINE F. FETICIO Bd. Res. No. 88 dtd. Nov. 10, 2006 31-Dec-08

2506 EVELYN J. CAPARROSO Bd. Res. No. 88 dtd. Nov. 10, 2006 31-Dec-08

Bd. Res. No. 141 dtd. August 14, Bd. Res. No. dtd.
2507 HENRY RADA ONIA 2015 31-Dec-17 Feb. 8. 2018 8-Feb-18 23-Jun-21

Page 228
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
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NO. PARTNERSHIPS DATE DATE (BR NO. / DATE) From To

Bd. Res. No. 131 dtd. August 11, Bd. Res. No. dtd.
2508 FATIMA TUPAS PERALTA 2015 31-Dec-17 August 10, 2017 10-Aug-17 17-Nov-20

Bd. Res. No. 17


2509 LUZVIMINDA H. MORENO Bd. Res. No. 88 dtd. Nov. 10, 2006 31-Dec-08 dtd. Mar. 4, 2009 4-Mar-09 31-Dec-11

Bd. Res. No. 357


2510 OSWALDO CHIONG SANTOS Bd. Res. No. 88 dtd. Nov. 10, 2006 31-Dec-08 dtd. Nov. 3, 2016 3-Nov-16 31-Dec-18

2511 RODOLFO R. AGLERON Bd. Res. No. 88 dtd. Nov. 10, 2006 31-Dec-08

2512 SATURNINO V. LARIRIT Bd. Res. No. 88 dtd. Nov. 10, 2006 31-Dec-08

2513 TERESITA B. CALUAG Bd. Res. No. 88 dtd. Nov. 10, 2006 31-Dec-08

Bd. Res. No. 38


2514 ZOSIMO MAYLAD ESPIRITU Bd. Res. No. 194 dtd. Oct. 24, 2012 31-Dec-15 dtd. Feb. 11, 2016 11-Feb-16 31-Dec-18
Bd. Res. No.
Bd. Res. No. 35 dtd. December 19, ____ dtd. April
2515 AMOR BONUS SANDE 2014 31-Dec-16 10, 2017 10-Apr-17 8-Jan-20

Bd. Res. No. dtd.


2516 EMMA TAN LUCERO Bd. Res. No. 39 dtd. Dec.19, 2014 31-Dec-17 Jan.11, 2018 11-Jan-18 22-Jun-21

Page 229
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
IN THE PRACTICE OF PUBLIC ACCOUNTANCY
As of April 30, 2018
PREVIOUS ACCREDITATION APPROVAL
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NO. PARTNERSHIPS DATE DATE (BR NO. / DATE) From To

Bd. Res. No. 444


2517 ERNEST REYNALD LUNA TAN Bd. Res. No. 89 dtd. Nov. 10, 2006 31-Dec-08 dtd. Dec. 14, 2016 1-Jan-17 31-Dec-19

2518 IMELDA S. TAN Bd. Res. No. 89 dtd. Nov. 10, 2006 31-Dec-08

Bd. Res. No. dtd.


2519 JOSELITO SAMONTE ATIENZA Bd. Res. No. 53 dtd. Dec. 29, 2014 31-Dec-17 Oct. 20, 2017 20-Oct-17 9-Jul-20

Bd. Res. No. 88


2520 JUANITO DOLORES SAN JUAN Bd. Res. No. 89 dtd. Nov. 10, 2006 31-Dec-08 dtd. April 30, 2010 30-Apr-10 31-Dec-12

Bd. Res. No. dtd.


2521 MARIETTA PANGAN BANCALE Bd. Res. No. 51 dtd. Dec 29, 2014 31-Dec-17 March 7, 2018 7-Mar-18 20-Mar-21

Bd. Res. No. dtd.


2522 MAY LASPIÑAS LIM Bd. Res. No. 50 dtd. Dec. 29, 2014 31-Dec-17 Oct. 20, 2017 20-Oct-17 9-May-20

Bd. Res. No. 220


2523 ROWENA MONTEMAYOR BARONGAN Bd. Res. No. 69 dtd. March 6, 2013 31-Dec-15 dtd. Dec. 1, 2015 1-Jan-16 31-Dec-18
Bd. Res. No. 05
dtd. February 1,
2524 RUDY FONTANILLA SOMBRITO Bd. Res. No. 70 dtd. July 8, 2015 31-Dec-17 2018 29-Jun-17 16-Jul-20

Bd. Res. No. dtd.


2525 KARINGAL, SANTOS & ASSOCIATES Bd. Res. No. 56 dtd. Dec. 29, 2014 31-Dec-17 Oct. 20, 2017 20-Oct-17 13-Mar-20

Page 230
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
IN THE PRACTICE OF PUBLIC ACCOUNTANCY
As of April 30, 2018
PREVIOUS ACCREDITATION APPROVAL
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NO. PARTNERSHIPS DATE DATE (BR NO. / DATE) From To

Bd. Res. No. 08


2526 ZUÑIGA, TUPUE & COMPANY Bd. Res. No. 171 dtd. Oct. 30, 2008 31-Dec-11 dtd. Feb. 8, 2012 8-Feb-12 31-Dec-14

Bd. Res. No. 41 dtd. December 19, Bd. Res. No. dtd.
2527 AMANDO BORJA ABITRIA, JR. 2014 31-Dec-17 Sept. 18, 2017 18-Sep-17 11-Jan-20

Bd. Res. No. dtd.


2528 DIVINA GRACIA DIONISIO ARABIT Bd. Res. No. 45 dtd. Mar. 11, 2015 31-Dec-17 Jan. 11, 2018 11-Jan-18 16-Dec-21

Bd. Res. No. 166


2529 FILOMENA R. SANCHEZ Bd. Res. No. 91 dtd. Nov. 16, 2006 31-Dec-08 dtd. Oct. 28, 2008 1-Jan-09 31-Dec-11

Bd. Res. No. dtd.


2530 GUILLERMO ASUNCION GATDULA, JR. Bd. Res. No. 03 dtd. Jan. 26, 2015 31-Dec-17 Sept. 18, 2017 18-Sep-17 12-Aug-20
Bd. Res. No. 77
Bd. Res. No. 34 dtd. December 19, dtd. March 10,
2531 HOMER BAHAN MORAN 2014 31-Dec-17 2017 10-Mar-17 4-Mar-20

Bd. Res. No. 47 dtd. March 12, Bd. Res. No. dtd.
2532 JERALDO VILLEGAS LAZARO 2015 31-Dec-17 Oct. 20, 2017 20-Oct-17 5-Jan-20

Bd. Res. No. 173 dtd. Sept. 21, Bd. Res. No. dtd.
2533 JOCELYN PUA TANGONAN 2015 31-Dec-17 Jan. 11, 2018 11-Jan-18 11-Oct-21

Bd. Res. No. dtd.


2534 LORENZO CULABAN MEDIONA, JR. Bd. Res. No. 41 dtd. Dec. 19, 2014 31-Dec-17 July 18, 2017 18-Jul-17 23-Jan-20

Page 231
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
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As of April 30, 2018
PREVIOUS ACCREDITATION APPROVAL
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NO. PARTNERSHIPS DATE DATE (BR NO. / DATE) From To

Bd. Res. No. dtd.


2535 LUISITA S. CORREA Bd. Res. No. 78 dtd. July 8, 2015 31-Dec-17 Jan. 11, 2018 11-Jan-18 4-Oct-21

2536 MAXIMO S. OMIDO, JR. Bd. Res. No. 91 dtd. Nov. 16, 2006 31-Dec-08

2537 REDENTOR A. DELA TORRE Bd. Res. No. 91 dtd. Nov. 16, 2006 31-Dec-08
Bd. Res. No. 05
2538 VIRGILIO TRINIDAD ONG Bd. Res. No. 46 dtd. Dec. 29, 2014 31-Dec-17 dtd. Feb. 1, 2018 29-Jun-17 28-Mar-20

2539 D. O. IBAY AND CO. Bd. Res. No. 91 dtd. Nov. 16, 2006 31-Dec-08

2540 AMY P. MOLIN Bd. Res. No. 90 dtd. Nov. 16, 2006 31-Dec-08
Bd. Res. No. dtd.
2541 EUTIQUIO F. FAMATIGAN Bd. Res. No. 17 dtd. Feb. 2, 2015 31-Dec-17 Jan. 11, 2018 11-Jan-18 29-Mar-21

2542 FILIPINA G. ALFAFARA Bd. Res. No. 90 dtd. Nov. 16, 2006 31-Dec-08

2543 GYNNYN G. GUMBAN Bd. Res. No. 90 dtd. Nov. 16, 2006 31-Dec-08
Bd. Res. No. dtd.
2544 IMELDA M. VALDEZ Bd. Res. No. 54 dtd. Dec. 29, 2014 31-Dec-17 July 18, 2017 18-Jul-17 28-Nov-20

Bd. Res. No. dtd.


2545 JOHN SANTA ANA BANGUIRAN Bd. Res. No. 47 dtd. Dec 29, 2014 31-Dec-17 July 18, 2017 18-Jul-20 21-Sep-20

Page 232
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
IN THE PRACTICE OF PUBLIC ACCOUNTANCY
As of April 30, 2018
PREVIOUS ACCREDITATION APPROVAL
REG. NAME OF FIRM / BR. NO. EXPIRY REFERENCE VALIDITY REMARKS
NO. PARTNERSHIPS DATE DATE (BR NO. / DATE) From To

2546 JOSIE W. DELIMA Bd. Res. No. 90 dtd. Nov. 16, 2006 31-Dec-08

Bd. Res. No. 179


2547 MARIA HEIDELIZA HOLLERO BATINO Bd. Res. No. 33 dtd. Feb. 12, 2010 31-Dec-12 dtd. Oct. 22, 2012 1-Jan-13 31-Dec-15

Bd. Res. No. dtd.


2548 MA. VICTORIA RAMOS EUGENIO Bd. Res. No. 80 dtd. July 8, 2015 31-Dec-17 Oct. 20, 2017 20-Oct-17 1-Oct-20
Bd. Res. No. 241
2549 MANUEL SOROSORO JOCOSING Bd. Res. No. 09 dtd. Jan. 8, 2013 31-Dec-15 dtd. Dec. 4, 2015 1-Jan-16 31-Dec-18

2550 MARIE HOPE E. MALINNAG Bd. Res. No. 90 dtd. Nov. 16, 2006 31-Dec-08

Bd. Res. No. dtd.


2551 MARIO ROSALES RICAFORT Bd. Res. No. 90 dtd. Nov. 16, 2006 31-Dec-08 May 12, 2017
Bd. Res. No. 05 12-May-17 11-Feb-20
dtd. February 1,
2552 NILO MACARIOLA BURGOS Bd. Res. No. 59 dtd. Dec. 29, 2014 31-Dec-17 2018
Bd. Res. No. 05 29-Jun-17 19-Feb-20
Bd. Res. No. 34 dtd. December 19, dtd. February 1,
2553 PEDRO NEQUINTO FANDIÑOLA 2014 31-Dec-17 2018
Bd. Res. No. 47 29-Jun-17 15-Aug-20
dtd. March 12,
2554 PRIMITIVO GARCIA GALANG Bd. Res. No. 04 dtd. Feb. 8, 2012 31-Dec-14 2015
Bd. Res. No. 12-Mar-15 31-Dec-17
____ dtd. April
2555 PURITA ALAURIN LIÑAN Bd. Res. No. 27 dtd. Jan. 23, 2013 31-Dec-15 10, 2017 10-Apr-17 30-May-20

2556 REYNALDO M. CAPERIÑA Bd. Res. No. 90 dtd. Nov. 16, 2006 31-Dec-08

Page 233
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
IN THE PRACTICE OF PUBLIC ACCOUNTANCY
As of April 30, 2018
PREVIOUS ACCREDITATION APPROVAL
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NO. PARTNERSHIPS DATE DATE (BR NO. / DATE) From To
Bd. Res. No. 133 dtd. August 11, Bd. Res. No. dtd.
2557 RIA CATACUTAN RILLORTA 2015 31-Dec-17 Sept. 18, 2017 18-Sep-17 21-Dec-20

2558 ROBERTO J. DE CASTRO Bd. Res. No. 90 dtd. Nov. 16, 2006 31-Dec-08

Bd. Res. No. dtd.


2559 NORBERTO VELAYO PABUSTAN Bd. Res. No. 61 dtd. July 8, 2015 31-Dec-17 August 10, 2017 10-Aug-17 22-Apr-20

Bd. Res. No. dtd.


2560 PEPITA GUILLANO PUEO Bd. Res. No. 74 dtd. July 8, 2015 31-Dec-17 Nov. 27, 2017 27-Nov-17 1-Mar-20
Bd. Res. No. 156
dtd. August 24,
2561 ARTEMIO LOVERIO ENOJO OCHOCO Bd. Res. No. 167 dtd. Oct. 22, 2012 31-Dec-15 2015 1-Jan-16 31-Dec-18
Bd. Res. No. 84
2562 BERNARD JOHN YULO MANALILI Bd. Res. No. 03 dtd. Jan. 29, 2007 31-Dec-09 dtd. April 14, 2010 14-Apr-10 31-Dec-12
Bd. Res. No. 65
2563 DORIS S. PALANGCHAO Bd. Res. No. 03 dtd. Jan. 29, 2007 31-Dec-09 dtd. Mar. 26, 2010 26-Mar-10 31-Dec-12
Bd. Res. No. 124 dtd. August 28, Bd. Res. No. 225
2564 EDGARDO VEGA FULLANTE 2013 31-Dec-15 dtd. Dec. 1, 2015 1-Jan-16 31-Dec-18

Bd. Res. No. 230


2565 EDITHA F. MAGDAEL Bd. Res. No. 77 dtd. April 16, 2013 31-Dec-15 dtd. Dec. 1, 2015 1-Jan-16 31-Dec-18
Bd. Res. No. 08 dtd. August 13, Bd. Res. No. 215
2566 EMERSON MADRIDEO MATURGO 2014 31-Dec-16 dtd. April 20, 2017 20-Apr-17 10-Mar-20

Bd. Res. No. 51


2567 ENRIQUE CASTRO CUNANAN Bd. Res. No. 27 dtd. Jan. 23, 2013 31-Dec-15 dtd. Feb. 18, 2016 18-Feb-16 31-Dec-18

Page 234
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
IN THE PRACTICE OF PUBLIC ACCOUNTANCY
As of April 30, 2018
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. 147
2568 LORRY C. RAPADAS Bd. Res. No. 03 dtd. Jan. 29, 2007 31-Dec-09 dtd. Dec. 21, 2009 1-Jan-10 31-Dec-12
Bd. Res. No. 16
2569 CRESCENCIO VILLAPAÑA GALANG Bd. Res. No. 04 dtd. Jan. 29, 2007 31-Dec-09 dtd. Feb. 20, 2012 20-Feb-12 31-Dec-14

Bd. Res. No. dtd.


2570 JOSE P. MARIANO Bd. Res. No. 46 dtd. Dec. 29, 2014 31-Dec-16 Oct. 20, 2017 20-Oct-17 7-Apr-20

Bd. Res. No. 221 dtd. December Bd. Res. No. 60


2571 LEONARDO CHAVEZ JUMARANG 28, 2012 31-Dec-15 dtd. Feb. 19, 2016 19-Feb-16 31-Dec-18

Bd. Res. No. 04


2572 MARIA PURIFICACION CARMEN V. SEGUI - RAFER dtd. Jan. 29, 2007 29-Jan-07 31-Dec-09

Bd. Res. No. 04


2573 MARY ROSE A. MANALO dtd. Jan. 29, 2007 29-Jan-07 31-Dec-09

Bd. Res. No. 238


Bd. Res. No. 222 dtd. December dtd. December 4,
2574 NAOMI RUTH FEDERIS ORIANA 28, 2012 31-Dec-15 2015 1-Jan-16 31-Dec-18
Bd. Res. No. 04
2575 ROSEMARIE S. CALICA dtd. Jan. 29, 2007 29-Jan-07 31-Dec-09
Bd. Res. No. 231 dtd. December Bd. Res. No. 190
2576 SUNNY JOSE T. FREVALDO 28, 2012 31-Dec-15 dtd. Oct. 14, 2015 1-Jan-16 31-Dec-18
Bd. Res. No. 166
dtd. Sept. 17,
2577 EDGARDO M. MOLINA Bd. Res. No. 53 dtd. Feb. 11, 2013 31-Dec-15 2015 1-Jan-16 31-Dec-18

Page 235
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
IN THE PRACTICE OF PUBLIC ACCOUNTANCY
As of April 30, 2018
PREVIOUS ACCREDITATION APPROVAL
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NO. PARTNERSHIPS DATE DATE (BR NO. / DATE) From To

Bd. Res. No. 269


2578 ERIC CRUZ YUMUL Bd. Res. No. 16 dtd. Jan. 8, 2013 31-Dec-15 dtd. Dec. 28, 2015 1-Jan-16 31-Dec-18
Bd. Res. No. 05
2579 SOCORRO B. JIMENEZ dtd. Jan. 29, 2007 29-Jan-07 31-Dec-09

Bd. Res. No. 268


2580 TIRSO CARREON CASTADA Bd. Res. No. 340 dtd. Dec. 27, 2013 31-Dec-15 dtd. Dec. 28, 2015 1-Jan-16 31-Dec-18

Bd. Res. No. 06


2581 DAN O. DE LOS REYES dtd. Jan. 29, 2007 29-Jan-07 31-Dec-09

Bd. Res. No. 06


2582 MILA V. MENDOZA dtd. Jan. 29, 2007 29-Jan-07 31-Dec-09
Bd. Res. No.
____ dtd. April
2583 RAMONCITO DIESMOS MACARAIG Bd. Res. No. 81 dtd. July 15, 2009 31-Dec-12 10, 2017 10-Apr-17 31-Aug-20

Bd. Res. No. 176


2584 RENE MAGLUPAY MIJARES Bd. Res. No. 183 dtd. Oct. 22, 2012 31-Dec-15 dtd. Oct. 13, 2015 1-Jan-16 31-Dec-18
Bd. Res. No. 156
dtd. August 24,
2585 FLORDELIZA E. BASCONES Bd. Res. No. 51 dtd. Feb. 11, 2013 31-Dec-15 2015 1-Jan-16 31-Dec-18

Bd. Res. No. 248


2586 MICHAEL CENIZA HERMOSADA Bd. Res. No. 78 dtd. June 21, 2012 31-Dec-15 dtd. Dec. 14, 2015 1-Jan-16 31-Dec-18

Page 236
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
IN THE PRACTICE OF PUBLIC ACCOUNTANCY
As of April 30, 2018
PREVIOUS ACCREDITATION APPROVAL
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NO. PARTNERSHIPS DATE DATE (BR NO. / DATE) From To
Bd. Res. No. 121
2587 OLIVIA R. CEA - MENDOZA Bd. Res. No. 165 dtd. Oct. 22, 2012 31-Dec-15 dtd. July 24, 2015 1-Jan-16 31-Dec-18
Bd. Res. No. 239
2588 EUFROCINA BERDAN CONCEPCION Bd. Res. No. 231 dtd. Dec. 28, 2012 31-Dec-15 dtd. Dec. 4, 2015 1-Jan-16 31-Dec-18

Bd. Res. No. 223 dtd. December Bd. Res. No. 47


2589 FLORDELIZA MALIWAT DE LA CRUZ 28, 2012 31-Dec-15 dtd. Feb. 17, 2016 17-Feb-16 31-Dec-18

Bd. Res. No. 207 dtd. November Bd. Res. No. 220
2590 LUZ GUANZON CLARIN 12, 2012 31-Dec-15 dtd. Dec. 1, 2015 1-Jan-16 31-Dec-18

Bd. Res. No. 08


2591 MAUREEN JUSTIN F. CUEVAS dtd. Jan. 29, 2007 29-Jan-07 31-Dec-09

Bd. Res. No. 128 dtd. August 28, Bd. Res. No. 132
2592 MYRNA YNOT SIERRA 2013 31-Dec-15 dtd. June 7, 2016 7-Jun-16 31-Dec-18
Bd. Res. No.64
2593 VIRGILIO DOLINO RAMOS Bd. Res. No. 08 dtd. Jan. 29, 2007 31-Dec-09 dtd. Mar. 26, 2010 26-Mar-10 31-Dec-12

Bd. Res. No. 147


2594 BOBBY SALIZON AGBONES Bd. Res. No. 09 dtd. Jan. 29, 2007 31-Dec-09 dtd. Dec. 14, 2010 14-Dec-10 31-Dec-12
Bd. Res. No. 13
2595 CAMILO A. BUTANAS Bd. Res. No. 11 dtd. Jan. 29, 2007 31-Dec-09 dtd. Feb. No.
Bd. Res. 8, 2012
145 8-Feb-12 31-Dec-14
dtd. August 17,
2596 MARLENE SJ. ANGELES Bd. Res. No. 203 dtd. Oct. 29, 2012 31-Dec-15 2015 1-Jan-16 31-Dec-18

Bd. Res. No. 133


2597 MARY ANGELINE SIN ONG Bd. Res. No. 15 dtd. Jan. 8, 2013 31-Dec-15 dtd. June 7, 2016 7-Jun-16 31-Dec-18

Page 237
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
IN THE PRACTICE OF PUBLIC ACCOUNTANCY
As of April 30, 2018
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. 11
2598 RODRIGO C. MENESES dtd. Jan. 29, 2007 29-Jan-07 31-Dec-09
Bd. Res. No. 08
2599 CLEOFE KUIZON DELFINO Bd. Res. No. 30 dtd. Feb. 12, 2010 31-Dec-12 dtd. Feb. No.
Bd. Res. 12, 2015
203 2-Feb-15 31-Dec-17
Bd. Res. No. 208 dtd. November dtd. November 2,
2600 CRISTETA M. CAMPOS 12, 2012 31-Dec-15 2015 1-Jan-16 31-Dec-18

Bd. Res. No. 186


2601 ENCARNACION F. BAUTISTA - JAEN Bd. Res. No. 202 dtd. Oct 29, 2012 31-Dec-15 dtd. Oct 14, 2015 1-Jan-16 31-Dec-18
Bd. Res. No. 12
2602 ERNEST C. BLANCAS dtd. Jan. 29, 2007 29-Jan-07 31-Dec-09
Bd. Res. No. 12
2603 IRMA M. NAVARRO dtd. Jan. 29, 2007 29-Jan-07 31-Dec-09
Bd. Res. No. 54
2604 JACINTO U. YU Bd. Res. No. 12 dtd. Jan. 29, 2007 31-Dec-09 dtd. Mar. 23, 2010 23-Mar-10 31-Dec-12

Bd. Res. No. 12


2605 JOSEPH N. OBANA dtd. Jan. 29, 2007 29-Jan-07 31-Dec-09

Bd. Res. No. 12


2606 MARIA DEBBIE M. YU dtd. Jan. 29, 2007 29-Jan-07 31-Dec-09
Bd. Res. No. 12
2607 ROLANDO C. ACUÑA dtd. Jan. 29, 2007 29-Jan-07 31-Dec-09

Bd. Res. No. 131 dtd. Sept. 25, Bd. Res. No. 176
2608 JAY FORTIN BATO 2012 31-Dec-15 dtd. Oct. 13, 2015 1-Jan-16 31-Dec-18

Page 238
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
IN THE PRACTICE OF PUBLIC ACCOUNTANCY
As of April 30, 2018
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. 13


2609 LUDOVICO B. REYES dtd. Jan. 29, 2007 29-Jan-07 31-Dec-09
Bd. Res. No. 22
2610 MA. CRISTINA SIOSON OLAÑO Bd. Res. No. 176 dtd. Oct. 22, 2012 31-Dec-15 dtd. Feb. 9, 2016 9-Feb-16 31-Dec-18

Bd. Res. No. 13


2611 NORA B. WALDO dtd. Jan. 29, 2007 29-Jan-07 31-Dec-09

Bd. Res. No. 108


2612 ROSALINA Y. BERTULFO Bd. Res. No. 13 dtd. Jan. 29, 2007 31-Dec-09 dtd. Oct. 26, 2009 1-Jan-10 31-Dec-12
Bd. Res. No. 62
2613 ROSALINDA U. BANTOC Bd. Res. No. 28 dtd. Jan. 23, 2013 31-Dec-15 dtd. Feb. 19, 2016 19-Feb-16 31-Dec-18
Bd. Res. No. 222
2614 FELICIANO OCTOBRE NIDOY, JR. Bd. Res. No. 199 dtd. Oct. 24, 2012 31-Dec-15 dtd. Dec. 1, 2015 1-Jan-16 31-Dec-18
Bd. Res. No. 14
2615 JERRY F. LIM dtd. Jan. 29, 2007 29-Jan-07 31-Dec-09

Bd. Res. No. 14


2616 MICHELLE M. LAURENCIANO dtd. Jan. 29, 2007 29-Jan-07 31-Dec-09

Bd. Res. No. 14


2617 NORA D. DIVINAGRACIA dtd. Jan. 29, 2007 29-Jan-07 31-Dec-09
Bd. Res. No. 107
2618 OSCAR S. GUZMAN Bd. Res. No. 25 dtd. Jan. 23, 2013 31-Dec-15 dtd. April 12, 2016 12-Apr-16 31-Dec-18
Bd. Res. No. 106
2619 RICO GAÑGAN PENAMANTE Bd. Res. No. 14 dtd. Jan. 29, 2007 31-Dec-09 dtd. Aug. 3, 2010 3-Aug-10 31-Dec-12

Page 239
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
IN THE PRACTICE OF PUBLIC ACCOUNTANCY
As of April 30, 2018
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. 14
2620 DEL ROSARIO, SANTOS & CO. dtd. Jan. 29, 2007 29-Jan-07 31-Dec-09
Bd. Res. No. 15
2621 EDWARDO N. KIDAYAN dtd. Jan. 29, 2007 29-Jan-07 31-Dec-09

Bd. Res. No. 15


2622 FLORENTINO M. MORALES dtd. Jan. 29, 2007 29-Jan-07 31-Dec-09
Bd. Res. No. 107
2623 JANET BORONG TAN Bd. Res. No. 167 dtd. Oct. 22, 2012 31-Dec-15 dtd. April 12, 2016 12-Apr-16 31-Dec-18

Bd. Res. No. 78


dtd. March 28,
2624 JOHNSON BUENO GRANADA Bd. Res. No. 54 dtd. Feb. 11, 2013 31-Dec-15 2016 28-Mar-16 31-Dec-18
Bd. Res. No. 15
2625 MARIA LUNIFLOR B. BELO dtd. Jan. 29, 2007 29-Jan-07 31-Dec-09
Bd. Res. No. 77
dtd. Mar. 28,
2626 RAQUEL D. TRANGIA Bd. Res. No. 84 dtd. April 16, 2013 31-Dec-15 2016
Bd. Res. No. 162 28-Mar-16 31-Dec-18
dtd. Sept. 17,
2627 ROSARIO HERNANDEZ GAN Bd. Res. No. 245 dtd. Dec. 28, 2012 31-Dec-15 2015 1-Jan-16 31-Dec-18

Bd. Res. No. 64


2628 AYRIN A. FABRE Bd. Res. No. 16 dtd. Jan. 29, 2007 31-Dec-09 dtd. Mar. 26, 2010 26-Mar-10 31-Dec-12
Bd. Res. No. 16
2629 DARLENE DALISAY REBONG dtd. Jan. 29, 2007 29-Jan-07 31-Dec-09
Bd. Res. No. 16
2630 JOSE C. CABALUM, JR. dtd. Jan. 29, 2007 29-Jan-07 31-Dec-09
Bd. Res. No. 16
2631 MARIA ALLEN B. DENIEGA dtd. Jan. 29, 2007 29-Jan-07 31-Dec-09

Page 240
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
IN THE PRACTICE OF PUBLIC ACCOUNTANCY
As of April 30, 2018
PREVIOUS ACCREDITATION APPROVAL
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NO. PARTNERSHIPS DATE DATE (BR NO. / DATE) From To
Bd. Res. No. 16
2632 MA. LOURDES P. JOSUE dtd. Jan. 29, 2007 29-Jan-07 31-Dec-09

Bd. Res. No. dtd.


2633 GALICANO DOMINGO AGUSTIN Bd. Res. No. 09 dtd. Feb. 2, 2015 31-Dec-17 Jan. 11, 2018 11-Jan-18 25-Jun-21

Bd. Res. No. 17


2634 LEILANI S. TALAY dtd. Jan. 29, 2007 29-Jan-07 31-Dec-09

Bd. Res. No. 135


2635 LUCIA BILOGOLO - FRANCISCO Bd. Res. No. 17 dtd. Jan. 29, 2007 31-Dec-09 dtd. Oct. 27, 2009 1-Jan-10 31-Dec-12
Bd. Res. No. 17
2636 MA. SOCORRO S. FROYALDE dtd. Jan. 29, 2007 29-Jan-07 31-Dec-09

Bd. Res. No. 17


2637 PENAFRANCIA R. AURELLANO - GUINTU dtd. Jan. 29, 2007 29-Jan-07 31-Dec-09
Bd. Res. No. 234 dtd. December Bd. Res. No. 61
2638 URSULITA B. VILLAVERDE 28, 2012 31-Dec-15 dtd. Feb. 19, 2016 19-Feb-16 31-Dec-18

Bd. Res. No. 17


2639 GONZALES AND MATA dtd. Jan. 29, 2007 29-Jan-07 31-Dec-09

Bd. Res. No. 233 dtd. December Bd. Res. No. ___
2640 BLOSSOM FAITH SERRANO BOTE 28, 2012 31-Dec-15 dtd. April 10, 2017 10-Apr-17 7-May-20
Bd. Res. No. 214 dtd. November Bd. Res. No. 221
2641 HENEDINA CORTEZ RAMOS 21, 2012 31-Dec-15 dtd. Dec. 1, 2015 1-Jan-16 31-Dec-18

Bd. Res. No. 227


2642 JOSEFINA C. ADAO Bd. Res. No. 59 dtd. March 6, 2013 31-Dec-15 dtd. Dec. 1, 2015 1-Jan-16 31-Dec-18

Page 241
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
IN THE PRACTICE OF PUBLIC ACCOUNTANCY
As of April 30, 2018
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. ___
2643 JOSEPHINE B. VELASCO Bd. Res. No. 12 dtd. Jan. 8, 2013 31-Dec-15 dtd. April 10, 2017 10-Apr-17 19-Jun-20
Bd. Res. No. 109
2644 JOSUE PRIMAVERA PASIONA Bd. Res. No. 55 dtd. Feb. 11, 2013 31-Dec-15 dtd. Apr. 15, 2016 15-Apr-16 31-Dec-18
Bd. Res. No. 18
2645 LINDA S. ORTIZ dtd. Jan. 29, 2007 29-Jan-07 31-Dec-09

Bd. Res. No. 271


2646 MA. LOURDES REGINIO TAN Bd. Res. No. 31 dtd. Jan. 23, 2013 31-Dec-15 dtd. Dec. 28, 2015 1-Jan-16 31-Dec-18
Bd. Res. No. 234
dtd. August 23,
2647 TIMOTEO ACEDO ACEDO Bd. Res. No. 97 dtd. April 17, 2013 31-Dec-15 2016 23-Aug-16 31-Dec-18
Bd. Res. No. 237
2648 ZENONA PODELINO - AVILA Bd. Res. No. 34 dtd. March 3, 2015 31-Dec-17 dtd. April 25, 2017 25-Apr-17 9-Jul-20

Bd Res. No. 90
2649 ANA VICTORIA GONOWON CARLOS Bd. Res. No. 84 dtd. April 14, 2010 31-Dec-12 dtd. Mar. 31, 2016 31-Mar-16 31-Dec-18

Bd. Res. No. 442


2650 IMELDA S. REYES Bd. Res. No. 180 dtd. Oct. 22, 2012 31-Dec-15 dtd. Dec. 14, 2016 14-Dec-16 31-Dec-18

Bd. Res. No. 206 dtd. November Bd. Res. No. 242
2651 JOSEFINA ALCARAZ LOMBOY 12, 2012 31-Dec-15 dtd. Dec. 4, 2015 1-Jan-16 31-Dec-18
Bd. Res. No. 19
2652 RAMON L. TORRES dtd. Jan. 31, 2007 31-Jan-07 31-Dec-09
Bd. Res. No. 234
2653 RHUFEL TORIO PASION Bd. Res. No. 149 dtd. Dec. 21, 2009 31-Dec-12 dtd. Dec. 28, 2012 1-Jan-13 31-Dec-15

Page 242
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
IN THE PRACTICE OF PUBLIC ACCOUNTANCY
As of April 30, 2018
PREVIOUS ACCREDITATION APPROVAL
REG. NAME OF FIRM / BR. NO. EXPIRY REFERENCE VALIDITY REMARKS
NO. PARTNERSHIPS DATE DATE (BR NO.No.
Bd. Res. / DATE)
163 From To
dtd. Sept. 17,
2654 SATURNINO GOTICO CONDE Bd. Res. No. 178 dtd. Oct. 22, 2012 31-Dec-15 2015 1-Jan-16 31-Dec-18
Bd. Res. No. 133 dtd. Sept. 25, Bd. Res. No. 217
2655 CEÑIDO, CEÑIDO & CO. 2012 31-Dec-15 dtd. Dec. 1, 2015 1-Jan-16 31-Dec-18
Bd. Res. No. 21
2656 ANNABELLE O. BENDICO - BASILIO dtd. Jan. 31, 2007 31-Jan-07 31-Dec-09
Bd. Res. No. 21
2657 EDWARD V. FLORIN dtd. Jan. 31, 2007 31-Jan-07 31-Dec-09
Bd. Res. No. 166
dtd. Sept. 17,
2658 ELIZABETH TAN - ARQUERO Bd. Res. No. 113 dtd. Sept. 6, 2012 31-Dec-15 2015 1-Jan-16 31-Dec-18

Bd. Res. No. 123


2659 MARCIANO DITAN MAGTIBAY Bd. Res. No. 21 dtd. Jan. 31, 2007 31-Dec-09 dtd. Sept. 6, 2010 6-Sep-10 31-Dec-12

Bd. Res. No. 248


2660 MATEA A. GAYETA Bd. Res. No. 158 dtd. Oct. 22, 2012 31-Dec-15 dtd. Dec. 14, 2015 1-Jan-16 31-Dec-18
Bd. Res. No. 21
2661 RICARDO G. YAP dtd. Jan. 31, 2007 31-Jan-07 31-Dec-09
Bd. Res. No. 21
2662 RODRIGO C. MARIANO dtd. Jan. 31, 2007 31-Jan-07 31-Dec-09

Bd. Res. No. 21


2663 J. BRAVO-M. RUNES & ASSOCIATES dtd. Jan. 31, 2007 31-Jan-07 31-Dec-09

Bd. Res. No. 60


dtd. March 6,
2664 CESAR REYES MARCELO Bd. Res. No. 22 dtd. Jan. 31, 2007 31-Dec-09 2013 6-Mar-13 31-Dec-15

Page 243
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
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As of April 30, 2018
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. 191
2665 EDGAR D. ESPARAGUERA Bd. Res. No. 147 dtd. Dec. 14, 2010 31-Dec-12 dtd. Oct. 24, 2012 1-Jan-13 31-Dec-15
Bd. Res. No. 22
2666 HILDA U. VAREZ dtd. Jan. 31, 2007 31-Jan-07 31-Dec-09
Bd. Res. No. 116
2667 JOHNNY GENOBIS QUINGCO Bd. Res. No. 22 dtd. Jan. 31, 2007 31-Dec-09 dtd. Sept. 6, 2010 6-Sep-10 31-Dec-12

Cancelled effective May


5, 2009. Partner of
Pocular, Aguilar,
Tindoy, Hechanova Co.
Bd. Res. No. 22 (Approved per BR No.
2668 LILIBETH P. TINDOY dtd. Jan. 31, 2007 31-Jan-07 31-Dec-09 64 dtd. May 5, 2009)

Bd. Res. No. 128 dtd. August 28, Bd Res. No. 90


2669 ROSA ROSSINI LACHICA TUBIG 2013 31-Dec-15 dtd. Mar. 31, 2016 31-Mar-16 31-Dec-18
Bd. Res. No. 204
dtd. November 2,
2670 VENERANDA MANGUBAT REDONDO Bd. Res. No. 12 dtd. Jan. 8, 2013 31-Dec-15 2015 1-Jan-16 31-Dec-18
Bd. Res. No. 222
Bd. Res. No. 229 dtd. December dtd. December 1,
2671 EDUARDO SANTIAGO HERRERA 28, 2012 31-Dec-15 2015 1-Jan-16 31-Dec-18

Bd. Res. No. 23


2672 JONATHAN B. NAVALLO dtd. Jan. 31, 2007 31-Jan-07 31-Dec-09
Bd. Res. No. 97
2673 MARIO ROSIMA TAMIDLES Bd. Res. No. 184 dtd. Oct. 22, 2012 31-Dec-15 dtd. Apr. 12, 2016 12-Apr-16 31-Dec-18

Bd. Res. No. 09


2674 RUFINO BASOY CATACUTAN Bd. Res. No. 60 dtd. April 26, 2011 31-Dec-13 dtd. Feb. 2, 2015 2-Feb-15 31-Dec-17

Page 244
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NO. PARTNERSHIPS DATE DATE (BR NO. / DATE) From To

Bd. Res. No. 26


2675 REGINALD S. MANALESE dtd. Feb. No.
Bd. Res. 19, 2007
172 19-Feb-07 31-Dec-09
dtd. Sept. 21,
2676 LUDIVINIA FERRER VICTORINO Bd. Res. No. 19 dtd. Jan. 8, 2013 31-Dec-15 2015 1-Jan-16 31-Dec-18

Bd. Res. No. 42


dtd. March 28,
2677 ODSINADA, RIVERA & CO. Bd. Res. No. 27 dtd. Feb. 27, 2007 31-Dec-09 2011 28-Mar-11 31-Dec-13 Cancelled- Dissolution-

Bd. Res. No. 96


2678 HERMINIA JAMILANO SACRAMENTO Bd. Res. No. 194 dtd. Oct. 24, 2012 31-Dec-15 dtd. Apr. 12,
Bd. Res. No. 2016
199 12-Apr-16 31-Dec-18
dtd. November 2,
2679 LERMA M. BULAN Bd. Res. No. 33 dtd. Jan. 23, 2013 31-Dec-15 2015 1-Jan-16 31-Dec-18
Bd. Res. No. 29
2680 MA. CRISTINA U. PIALAN dtd. Mar. 2, 2007 2-Mar-07 31-Dec-09

Bd. Res. No. 29


2681 MELLANY S. MEÑOZA-VENTO dtd. Mar. 2, 2007 2-Mar-07 31-Dec-09
Bd. Res. No. 94
2682 ALMA CAPILI DE LEON Bd. Res. No. 48 dtd. Feb. 11, 2013 31-Dec-15 dtd. April 12, 2016 12-Apr-16 31-Dec-18

Bd. Res. No. 219


2683 ANGELITO MENDOZA ANDRES Bd. Res. No. 177 dtd. Oct. 22, 2012 31-Dec-15 dtd. Dec. 1, 2015 1-Jan-16 31-Dec-18

Bd. Res. No. dtd.


2684 CYNTHIA ANICAL MOLINA Bd. Res. No. 78 dtd. April 16, 2013 31-Dec-15 May 12, 2017
Bd. Res. No. 65 12-May-17 27-Feb-20
dtd. March 2,
2685 LIZA V. UMALI Bd. Res. No. 190 dtd. Oct. 29, 2013 31-Dec-16 2017 2-Mar-17 21-Dec-20

Page 245
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As of April 30, 2018
PREVIOUS ACCREDITATION APPROVAL
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NO. PARTNERSHIPS DATE DATE (BR NO. / DATE) From To
Bd. Res. No. 173
Bd. Res. No. 144 dtd. Sept. 25, dtd. Sept. 21,
2686 MANUEL SANTIAGO SANTOS 2012 31-Dec-15 2015
Bd. Res. No. 79 1-Jan-16 31-Dec-18
Bd. Res. No. 08 dtd. August 13, dtd. March 10,
2687 MARILYN DUMLAO DURAN 2014 31-Dec-16 2017 10-Mar-17 6-Mar-20

Bd. Res. No. 30


2688 MARLOUIE R. ANYAG dtd. Mar. 2, 2007 2-Mar-07 31-Dec-09
Bd. Res. No. 30
2689 ROBERT L. BAGALACSA dtd. Mar. 2, 2007 2-Mar-07 31-Dec-09

Bd. Res. No. 30


2690 ROLANDO E. DELA CRUZ dtd. Mar. No.
Bd. Res. 2, 2007
220 2-Mar-07 31-Dec-09
Bd. Res. No. 246 dtd. December dtd. December 1,
2691 ALELI C. DUGAN 28, 2012 31-Dec-15 2015
Bd. Res. No. 195 1-Jan-16 31-Dec-18
dtd. November 2,
2692 ALETH JOYCE TOMALE CUBACUB Bd. Res. No. 156 dtd. Oct. 22, 2012 31-Dec-15 2015 1-Jan-16 31-Dec-18
Bd. Res. No. 144
dtd. August 17,
2693 ANDREA SUANDING TORRES Bd. Res. No. 238 dtd. Dec. 28, 2012 31-Dec-15 2015 1-Jan-16 31-Dec-18
Bd. Res. No. 236 dtd. December Bd. Res. No. 24
2694 ANGELITA LUMBANG UMALI 28, 2012 31-Dec-15 dtd. Feb. 9, 2016 9-Feb-16 31-Dec-18

Bd. Res. No. 31


2695 ELENA GONZALES GALICINAO dtd. Mar. 2, 2007 2-Mar-07 31-Dec-09

Bd. Res. No. 52


2696 MARIA ETHEL A. CRUZ Bd. Res. No. 31 dtd. Mar. 2, 2007 31-Dec-09 dtd. Mar. 23, 2010 23-Mar-10 31-Dec-12

Page 246
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
IN THE PRACTICE OF PUBLIC ACCOUNTANCY
As of April 30, 2018
PREVIOUS ACCREDITATION APPROVAL
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NO. PARTNERSHIPS DATE DATE (BR NO. / DATE) From To

Bd. Res. No. 18


2697 ANALYN P. VALDEZ - ICARANOM Bd. Res. No. 75 dtd. Mar. 26, 2010 31-Dec-12 dtd. Jan. No.
Bd. Res. 18, 2017
177 18-Jan-17 31-Dec-19
dtd. October 13,
2698 ELENITA G. TEODORO - GABASAN Bd. Res. No. 79 dtd. June 21, 2012 31-Dec-15 2015 1-Jan-16 31-Dec-18
Bd. Res. No. 32
2699 LORENZO G. ACOMPAÑADO dtd. Mar. 2, 2007 2-Mar-07 31-Dec-09

Bd. Res. No. 237


2700 ZENAIDA SAN PEDRO DELA CRUZ Bd. Res. No. 84 dtd. April 16, 2013 31-Dec-15 dtd. Dec. 4, 2015 1-Jan-16 31-Dec-18
Bd. Res. No. 164
Bd. Res. No. 118 dtd. Sept. 19, dtd. Sept. 17,
2701 MA. DELIA ENTERA SOLMAYOR 2012 31-Dec-15 2015 1-Jan-16 31-Dec-18

Bd. Res. No. 265


2702 ELPIDIO DE BELEN VALINO Bd. Res. No.347 dtd. Dec. 27, 2013 31-Dec-15 dtd. Dec. 21, 2015 1-Jan-16 31-Dec-18

Bd. Res. No. 35 dtd. December 19, Bd. Res. No. dtd.
2703 JAIME VICENTE DISPO 2014 31-Dec-17 Nov. 21, 2017 21-Nov-17 29-Dec-20
Bd. Res. No. 60
2704 MA. ELOISA SANTUYO GAYAMAT Bd. Res. No. 09 dtd. Jan. 8, 2013 31-Dec-15 dtd. Feb. No.
Bd. Res. 19, 2016
97 19-Feb-16 31-Dec-18
dtd. August 13,
2705 ENRICO SARTO QUEZADA Bd. Res. No. 139 dtd. Oct. 27, 2009 31-Dec-12 2012 1-Jan-13 31-Dec-15
Bd. Res. No. 144
2706 EPIMACO VERANO DENSING III Bd. Res. No. 35 dtd. Mar. 2, 2007 31-Dec-09 dtd. Dec. 2, 2010 2-Dec-10 31-Dec-12
Bd. Res. No. 35
2707 JOHANN ERWIN B. BALDERAS dtd. Mar. 2, 2007 2-Mar-07 31-Dec-09

Page 247
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
IN THE PRACTICE OF PUBLIC ACCOUNTANCY
As of April 30, 2018
PREVIOUS ACCREDITATION APPROVAL
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NO. PARTNERSHIPS DATE DATE (BR NO. / DATE) From To

Bd. Res. No. 104


2708 JOSE SORIANO MACAM Bd. Res. No. 35 dtd. Mar. 2, 2007 31-Dec-09 dtd. Oct. 26, 2009 1-Jan-10 31-Dec-12
Bd. Res. No. 35
2709 NOEL GABRIEL A. BAUTISTA dtd. Mar. 2, 2007 2-Mar-07 31-Dec-09
Bd. Res. No. 04
LLIM, LIM & CO. Formerly: dtd. January 18,
2710 LLIM, PONCIANO & CO. Bd. Res. No. 87 dtd. April 30, 2010 31-Dec-12 2018 10-Apr-17 9-Feb-20

Bd. Res. No. 67


2711 CRISANTO F. CASTRO, JR. Bd. Res. No. 36 dtd. Mar. 2, 2007 31-Dec-09 dtd. April 26, 2011 26-Apr-11 31-Dec-13
Bd. Res. No. dtd.
2712 DAREN LABAYAN MENESES Bd. Res. No. 34 dtd. Feb. 12, 2010 31-Dec-12 May 12, 2017 12-May-17 7-Apr-20
Bd. Res. No. 61
2713 FLORENDA E. MUÑIZ-NAVERA Bd. Res. No. 29 dtd. Jan. 23, 2013 31-Dec-15 dtd. Feb. 19, 2016 19-Feb-16 31-Dec-18

Bd. Res. No. 165


Bd. Res. No. 137 dtd. Sept. 25, dtd. Sept. 17,
2714 JASMIN TOLENTINO JUACALLA 2012 31-Dec-15 2015 1-Jan-16 31-Dec-18

Bd. Res. No. 43


2715 ANITA T. CUARESMA Bd. Res. No. 37 dtd. Mar. 2, 2007 31-Dec-09 dtd. Mar. 23, 2010 23-Mar-10 31-Dec-12

Bd. Res. No. 85


2716 DELIA CABAÑA BENG Bd. Res. No. 14 dtd. Jan. 27, 2010 31-Dec-12 dtd. April 16, 2013 16-Apr-13 31-Dec-15

Bd. Res. No. 88


2717 FRANCISCO RENTUZA GIER, JR. Bd. Res. No. 37 dtd. Mar. 2, 2007 31-Dec-09 dtd. April 30, 2010 30-Apr-10 31-Dec-12
Bd. Res. No. 139 dtd. Sept. 25, Bd. Res. No. 194
2718 LURICO MACLANG SARMIENTO 2012 31-Dec-15 dtd. Nov. 2, 2015 1-Jan-16 31-Dec-18

Page 248
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
IN THE PRACTICE OF PUBLIC ACCOUNTANCY
As of April 30, 2018
PREVIOUS ACCREDITATION APPROVAL
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NO. PARTNERSHIPS DATE DATE (BR NO. / DATE) From To
Bd. Res. No. dtd.
2719 RICHARD TAOC BELARMINO Bd. Res. No. 286 dtd. Dec. 23, 2013 31-Dec-16 Sept. 18, 2017 18-Sep-17 3-Sep-20

Bd. Res. No. 249


Bd. Res. No. 220 dtd. December dtd. December
2720 ROSEMARIE TAN HERNANDEZ 28, 2012 31-Dec-15 14, 2015 1-Jan-16 31-Dec-18
Bd. Res. No. 223
2721 SHERRYL B. BOOL Bd. Res. No. 81 dtd. April 16, 2013 31-Dec-15 dtd. Dec. No.196
Bd. Res. 1, 2015 1-Jan-16 31-Dec-18
Bd. Res. No.137 dtd. Sept. 25, dtd. November 2,
2722 VICENTE CHUA LIM 2012 31-Dec-15 2015 1-Jan-16 31-Dec-18

Bd. Res. No. 214


2723 DOMINGO C. BELTRAN, JR. Bd. Res. No. 264 dtd. Dec. 9, 2013 31-Dec-16 dtd. April 20, 2017 20-Apr-17 22-Jul-20
Bd. Res. No. 44
2724 ANGELA ELOISA M. MALVAR dtd. Aug. 31, 2007 31-Aug-07 31-Dec-09
Bd. Res. No. 146
2725 ENRICO TARGA PIZARRO Bd. Res. No. 65 dtd. Mar. 26, 2010 31-Dec-12 dtd. Sept. 9, 2013 9-Sep-13 31-Dec-15 CANCELLED

Bd. Res. No. 38


2726 GINA S. ICARANOM dtd. Mar. 2, 2007 2-Mar-07 31-Dec-09
Bd. Res. No. 40
2727 BERNADETTE M. DIONELA dtd. Mar. 2, 2007 2-Mar-07 31-Dec-09

Bd. Res. No. 40


2728 CRISTINA VALDEZ IGARTA dtd. Mar. 2, 2007 2-Mar-07 31-Dec-09

Bd. Res. No. 40


2729 LILIBETH D. GABUTERO dtd. Mar. 2, 2007 2-Mar-07 31-Dec-09

Page 249
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
IN THE PRACTICE OF PUBLIC ACCOUNTANCY
As of April 30, 2018
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. 40
2730 RONULFO C. LOMOSCO, JR. dtd. Mar. 2, 2007 2-Mar-07 31-Dec-09

Bd. Res. No. 268


dtd. December
2731 ADELAIDA SANTIAGO VALBUENA Bd. Res. No. 95 dtd. April 17, 2013 31-Dec-15 28, 2015 1-Jan-16 31-Dec-18
Bd. Res. No. 147
2732 ANGELITA ALBERTO AYSON Bd. Res. No. 41 dtd. Mar. 2, 2007 31-Dec-09 dtd. Dec. No.
Bd. Res. 14, 166
2010 14-Dec-10 31-Dec-12
dtd. Sept. 17,
2733 AMELITA ARCEO GARCIA Bd. Res. No. 98 dtd. April 17, 2013 31-Dec-15 2015 1-Jan-16 31-Dec-18

Bd. Res. No. 222


2734 BENJAMIN DE LA CRUZ ARCIAGA Bd. Res. No. 59 dtd. March 6, 2013 31-Dec-15 dtd. Dec. No.
Bd. Res. 1, 2015
07 1-Jan-16 31-Dec-18
dtd. August 13,
2735 CESAR GUTIERREZ AVILA, JR. Bd. Res. No. 40 dtd. Mar. 28, 2011 31-Dec-13 2014 13-Aug-14 31-Dec-16
Bd. Res. No. 41
2736 LEONILA S. JAVIER dtd. Mar. 2, 2007 2-Mar-07 31-Dec-09

MELJORIE GACOS TAMBANILLO ( Formerly: MELJORIE Bd. Res. No. 118


2737 G. TAMBANILLO - DIZON) Bd. Res. No. 41 dtd. Mar. 2, 2007 31-Dec-09 dtd. May 5, 2016 5-May-16 31-Dec-18
Bd. Res. No. 42
2738 ANTONIO C. MARALAG dtd. Mar. 2, 2007 2-Mar-07 31-Dec-09
Bd. Res. No. 42
2739 ELIZABETH B. SANTIAGO dtd. Mar. 2, 2007 2-Mar-07 31-Dec-09
Bd. Res. No. 42
2740 ISAGANI NORLITO L. BALTAZAR dtd. Mar. 2, 2007 2-Mar-07 31-Dec-09

Bd. Res. No. 42


2741 JOSELITO L. DELA CRUZ dtd. Mar. 2, 2007 2-Mar-07 31-Dec-09

Page 250
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IN THE PRACTICE OF PUBLIC ACCOUNTANCY
As of April 30, 2018
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. 135


2742 JOY C. CASTRO Bd. Res. No. 42 dtd. Mar. 2, 2007 31-Dec-09 dtd. Oct. 27, 2009 1-Jan-10 31-Dec-12
Bd. Res. No. 44
2743 ANTONIO R. YAN dtd. Aug. 31, 2007 31-Aug-07 31-Dec-09

Bd. Res. No. 363


2744 NELIA MANABAT NICOLAS Bd. Res. No. 42 dtd. Mar. 2, 2007 31-Dec-09 dtd. Dec. 27, 2013 27-Dec-13 31-Dec-15

Bd. Res. No. 42


2745 NOEL MACARIO S. PONCE dtd. Mar. 2, 2007 2-Mar-07 31-Dec-09
Bd Res. No. 123
2746 BONIER VERANO ROCAFOR Bd Res. No. 33 dtd. Mar 2, 2007 31-Dec-09 dtd. May 23, 2016 23-May-16 31-Dec-18
Bd Res. No. 33
2747 DENNIS L. ANGELES dtd. Mar 2, 2007 2-Mar-07 31-Dec-09
Bd Res. No. 46
2748 RAUL CUARTEROS ADDATU Bd Res. No. 68 dtd. March 6, 2013 31-Dec-15 dtd. Feb. 11, 2016 11-Feb-16 31-Dec-18
Bd. Res. No. 64
2749 CECILIA C. CATAHAN Bd. Res. No. 29 dtd. Mar. 2, 2007 31-Dec-09 dtd. Mar. 26, 2010 26-Mar-10 31-Dec-12
Bd Res. No. 235
dtd. August 23,
2750 CYNTHIA B. BARTOLOME - TUPLANO Bd Res. No. 30 dtd. Feb. 12, 2010 31-Dec-12 2016
Bd Res. No. 173 23-Aug-16 31-Dec-18
dtd. Sept. 21,
2751 CYNTHIA ZAMORA DIAZ Bd Res. No. 69 dtd. March 6, 2013 31-Dec-15 2015 1-Jan-16 31-Dec-18
Bd. Res. No. 145 dtd. Sept. 25, Bd. Res. No. 121
2752 DANILO CERVAS BARROZO 2012 31-Dec-15 dtd. July 24, 2015 1-Jan-16 31-Dec-18

Bd Res. No. 151


2753 EDGAR HIPOLITO MOLINA Bd Res. No. 82 dtd. April 16, 2013 31-Dec-15 dtd. July 4, 2016 4-Jul-16 31-Dec-18

Page 251
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
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NO. PARTNERSHIPS DATE DATE (BR NO. / DATE) From To

Bd. Res. No. 134


2754 LILIBETH F. RAMOS Bd Res. No. 44 dtd. Aug. 31, 2007 31-Dec-09 dtd. Oct. 27, 2009 1-Jan-10 31-Dec-12

Bd Res. No. 44
2755 SEVERINO A. BELARMINO dtd. Aug.No.
Bd Res. 31,45
2007 31-Aug-07 31-Dec-09
dtd. Sept. 04,
2756 CONCEPCION B. ALFONSO 2007 4-Sep-07 31-Dec-09

Bd. Res. No. 240


2757 GERARDO CABAN BARCELONA Bd. Res. No. 54 dtd. Feb. 11, 2013 31-Dec-15 dtd. Dec. 4, 2015 1-Jan-16 31-Dec-18
Bd Res. No. 45
dtd. Sept. 04,
2758 GREG M. VILLEGAS 2007 4-Sep-07 31-Dec-09

Bd Res. No. 45
dtd. Sept. 04,
2759 IGNACIO SUSANO M. CHUA 2007 4-Sep-07 31-Dec-09

Bd. Res. No. 23


2760 MERCEDES C. BARCELONA Bd. Res. No. 54 dtd. Feb. 11, 2013 31-Dec-15 dtd. Feb. 9, 2016 9-Feb-16 31-Dec-18

Bd Res. No. 45
dtd. Sept. 04,
2761 NORMA R. CUSTODIO 2007 4-Sep-07 31-Dec-09
Bd Res. No. 46
dtd. Sept. 04,
2762 RONALDO G. DAVID 2007 4-Sep-07 31-Dec-09

Page 252
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
IN THE PRACTICE OF PUBLIC ACCOUNTANCY
As of April 30, 2018
PREVIOUS ACCREDITATION APPROVAL
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NO. PARTNERSHIPS DATE DATE (BR NO. / DATE) From To
Bd Res. No. 204
Bd Res. No. 245 dtd. December 28, dtd. November 2,
2763 JAIME GASPACHO BALMAS 2012 31-Dec-15 2015 1-Jan-16 31-Dec-18

Bd Res. No. 08 dtd. August 13, Bd Res. No. dtd.


2764 JOSEFINA VILLAROMAN SILLONA 2014 31-Dec-16 May 12, 2017 12-May-17 21-Jan-20
Bd Res. No. 46
dtd. Sept. 04,
2765 MADELYN L. MESINA 2007 4-Sep-07 31-Dec-09
Bd Res. No. 132
dtd. August 11,
2766 ROGELIO L. ALMORADIE Bd Res. No. 20 dtd. Jan. 8, 2013 31-Dec-15 2015 1-Jan-16 31-Dec-18
Bd Res. No. 224
Bd Res. No. 232 dtd. December 28, dtd. December 1,
2767 ALFONSA FE ALO-LIM 2012 31-Dec-15 2015 1-Jan-16 31-Dec-18

Bd. Res. No. 269


2768 DINA AMOR L. DY Bd. Res. No. 11 dtd. Jan. 8, 2013 31-Dec-15 dtd. Dec. 28, 2015 1-Jan-16 31-Dec-18

Bd Res. No. 228


2769 EVELINA F. REYNO Bd Res. No. 07 dtd. Jan. 8, 2013 31-Dec-15 dtd. Dec. 1, 2015 1-Jan-16 31-Dec-18

Bd Res. No. 27
2770 FERDINAND M. SACMAR Bd Res. No. 47 dtd. Sept. 06, 2007 31-Dec-09 dtd. Jan. 23, 2013 23-Jan-13 31-Dec-15
Bd Res. No. 47
dtd. Sept. 06,
2771 KATHERINE P. DE BOTON 2007 6-Sep-07 31-Dec-09

Page 253
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
IN THE PRACTICE OF PUBLIC ACCOUNTANCY
As of April 30, 2018
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. 47
dtd. Sept. 06,
2772 MARINELA B. LAFUENTE 2007 6-Sep-07 31-Dec-09

Bd Res. No. 218


2773 MARISSA V. NGO Bd Res. No. 55 dtd. Dec. 29, 2014 31-Dec-16 dtd. April 20, 2017 20-Apr-17 22-Nov-20
Bd Res. No. 225
Bd Res. No. 242 dtd. December dtd. December 1,
2774 REBECCA L. IBE 28, 2012 31-Dec-15 2015 1-Jan-16 31-Dec-18
Bd Res. No. 145
Bd Res. No. 206 dtd. November 12, dtd. August 17,
2775 ROLANDO ESPINOSA VASQUEZ 2012 31-Dec-15 2015 1-Jan-16 31-Dec-18
Bd. Res. No. 155
Bd. Res. No. 85 dtd. August 13, dtd. August 24,
2776 RUBENCITO MARAVILLA DEL MUNDO 2012 31-Dec-15 2015
Bd Res. No. 47 1-Jan-16 31-Dec-18
dtd. Sept. 06,
2777 VICENTE F. TAN, JR. 2007 6-Sep-07 31-Dec-09

Bd Res. No. 86
2778 ARSENIO P. MAYO Bd Res. No. 36 dtd. Feb. 29, 2012 31-Dec-14 dtd. Mar. 31, 2016 31-Mar-16 31-Dec-18
Bd Res. No. 48
dtd. Sept. 06,
2779 BENJAMIN I. ESPIRITU 2007 6-Sep-07 31-Dec-09
Bd Res. No. 48
dtd. Sept. 06,
2780 EVELYN P. BIGTAS 2007 6-Sep-07 31-Dec-09
Bd Res. No. 48
dtd. Sept. 06,
2781 JOSEFINA M. DIANCO 2007 6-Sep-07 31-Dec-09

Page 254
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
IN THE PRACTICE OF PUBLIC ACCOUNTANCY
As of April 30, 2018
PREVIOUS ACCREDITATION APPROVAL
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NO. PARTNERSHIPS DATE DATE (BR NO. / DATE) From To
Bd Res. No. 48
dtd. Sept. 06,
2782 LUCIA O. ALCANTARA 2007 6-Sep-07 31-Dec-09

Bd Res. No. 59
2783 MAURO TRAJANO MANALANGSANG Bd Res. No. 48 dtd. Sept. 06, 2007 31-Dec-09 dtd. April 15, 2011 15-Apr-11 31-Dec-13

Bd Res. No. dtd.


2784 ROGELIO VERA GACHE Bd Res. No. 09 dtd. Feb. 2, 2015 31-Dec-17 March
Bd Res.7,No.
2018
48 7-Mar-18 22-Dec-21
dtd. Sept. 06,
2785 ROSARIO C. BITUN 2007 6-Sep-07 31-Dec-09

Bd Res. No. 48
dtd. Sept. 06,
2786 ROSIE M. MOTAS 2007 6-Sep-07 31-Dec-09

Bd Res. No. dtd.


2787 CLARISA B. SANCHEZ Bd Res. No. 248 dtd. Dec. 14, 2015 31-Dec-18 March 19, 2018 19-Mar-18 11-Feb-21

Bd Res. No. 14
2788 ERNESTO GALANG LINDO Bd Res. No. 49 dtd. Sept. 06, 2007 31-Dec-09 dtd. Jan. 8, 2013 8-Jan-13 31-Dec-15
Bd Res. No. 68
2789 JOCELYN N. CRUZ Bd Res. No. 49 dtd. Sept. 06, 2007 31-Dec-09 dtd. AprilNo.
Bd Res. 26, 49
2011 26-Apr-11 31-Dec-13
dtd. Sept. 06,
2790 MA. LORNA G. GRACILLA 2007 6-Sep-07 31-Dec-09
Bd Res. No. 49
dtd. Sept. 06,
2791 MANNY E. LOZANO 2007 6-Sep-07 31-Dec-09

Page 255
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
IN THE PRACTICE OF PUBLIC ACCOUNTANCY
As of April 30, 2018
PREVIOUS ACCREDITATION APPROVAL
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NO. PARTNERSHIPS DATE DATE (BR NO. / DATE) From To

Bd Res. No. 76
2792 NANCY B. ESPAÑOLA Bd Res. No. 162 dtd. Sept. 27, 2013 31-Dec-15 dtd. Mar. 28, 2016 28-Mar-16 31-Dec-18

Bd Res. No. 135


2793 ROLANDO SANTIANO GATBONTON Bd Res. No. 49 dtd. Sept. 06, 2007 31-Dec-09 dtd. Dec. 2, 2010 2-Dec-10 31-Dec-12

Bd Res. No. dtd.


2794 ROMMEL MAGOS BITONG Bd Res. No. 47 dtd. March 12, 2015 31-Dec-17 Oct. 20, 2017 20-Oct-17 13-May-20

Bd Res. No. 83
2795 TERESITA INOCENCIO JAVIER Bd Res. No. 49 dtd. Sept. 06, 2007 31-Dec-09 dtd. April 14, 2010 14-Apr-10 31-Dec-12

Bd Res. No. 226


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

Bd. Res. No. 171


Dtd. Sept. 17,
2797 DAISY DELA CRUZ LAURON Bd. Res.196 No. Oct. 24, 2012 31-Dec-15 2015 1-Jan-16 31-Dec-18

Bd Res. No. 41(B) dtd. March 4, Bd Res. No. dtd.


2798 FE CASUPANAN GARCIA 2015 31-Dec-17 Oct. 20, 2017 20-Oct-17 9-Sep-20
Bd Res. No. 50
dtd. Sept. 06,
2799 GLADYS PAULINE M. AREVALO 2007 6-Sep-07 31-Dec-09
Bd. Res. No. 207
Bd. Res. No. 244 dtd. December dtd. November 2,
2800 JONATHAN MAMBURAM CEZAR 28, 2012 31-Dec-15 2015 1-Jan-16 31-Dec-18

Page 256
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
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As of April 30, 2018
PREVIOUS ACCREDITATION APPROVAL
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NO. PARTNERSHIPS DATE DATE (BR NO. / DATE) From To
Bd Res. No. 270
dtd. Dec. 28,
2801 JULIETA EUGENIO GABRIEL Bd Res. No. 166 dtd. Oct. 22, 2012 31-Dec-15 2015 1-Jan-16 31-Dec-18
Bd Res. No. 50
dtd. Sept. 06,
2802 MA. ROSARIO R. FRANCISCO 2007 6-Sep-07 31-Dec-09

Bd Res. No. 50
dtd. Sept. 06,
2803 MELIZANDRA B. BILOLO 2007 6-Sep-07 31-Dec-09

Bd Res. No. ___


2804 MILAGROS LIMIN-NICDAO Bd Res. No. 151 dtd. Dec. 21, 2010 31-Dec-12 dtd. April 10, 2017 10-Apr-17 25-Feb-20

Bd Res. No. 50
dtd. Sept. 06,
2805 PATRICIA D. DE OCAMPO 2007 6-Sep-07 31-Dec-09

Bd Res. No. dtd.


2806 VIRGILIA ELEVERA BAURA Bd Res. No. 63 dtd. Dec. 29, 2014 31-Dec-17 May 12, 2017 12-May-17 5-Jan-20
Bd Res. No. 51
dtd. Sept. 06,
2807 DENNIS M. MARCELINO 2007 6-Sep-07 31-Dec-09

Bd Res. No. 268


2808 EFREN FRITZ PAREL MANALANSAN Bd Res. No. 51 dtd. Sept. 06, 2007 31-Dec-09 dtd. Dec. 28, 2015 28-Dec-15 31-Dec-17

Bd Res. No. 51
dtd. Sept. 06,
2809 GIOVANNI N. DEL MUNDO 2007 6-Sep-07 31-Dec-09

Page 257
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
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NO. PARTNERSHIPS DATE DATE (BR NO. / DATE) From To

Bd. Res. No. 112


2810 JEANNETTE AGCAOILI - BERMUDEZ Bd. Res. No. 44 dtd. Feb. 11, 2013 31-Dec-15 dtd. Apr. 19, 2016 19-Apr-16 31-Dec-18

Bd Res. No. 240


2811 LERMA DELOS REYES LA PLANTE Bd Res. No. 107 dtd. June 4, 2013 31-Dec-15 dtd. Dec. 4, 2015 1-Jan-16 31-Dec-18
Bd Res. No. 272
Bd Res. No. 225 dtd. December 28, dtd. December
2812 LINA M. STA. MARIA 2012 31-Dec-15 28, 2015 1-Jan-16 31-Dec-18

Bd Res. No. 34
2813 LUISA BAYLA FAUSTO Bd Res. No. 64 dtd. March 6, 2013 31-Dec-15 dtd. Feb. 9, 2016 9-Feb-16 31-Dec-18
Bd Res. No. 51
dtd. Sept. 06,
2814 MA. CORMINA F. DY 2007 6-Sep-07 31-Dec-09

Bd Res. No. 95
2815 MYRNA C. ADANZA Bd Res. No. 51 dtd. Sept. 06, 2007 31-Dec-09 dtd. June 8, 2010 8-Jun-10 31-Dec-12
Bd Res. No. 262
dtd. Sept. 23,
2816 ORLANDO BALAGOT BASALLO Bd Res. No. 63 dtd. March 6, 2013 31-Dec-15 2016 23-Sep-16 31-Dec-18

Bd Res. No. 64
2817 EVELYN LEAÑO FERNANDEZ Bd Res. No. 46 dtd. Feb. 11, 2013 31-Dec-15 dtd. Feb.No.
Bd Res. 19,67
2016 19-Feb-16 31-Dec-18
dtd. March 6,
2818 GREGORIA P. BALA-AN Bd Res. No. 78 dtd. April 14, 2010 31-Dec-12 2013 6-Mar-13 31-Dec-15

Bd Res. No. 226


2819 JENETTE F. TORRES Bd Res. No. 84 dtd. April 16, 2013 31-Dec-15 dtd. Dec. 1, 2015 1-Jan-16 31-Dec-18

Page 258
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
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Bd Res. No. 82
2820 JUANCHO TEOLOGO TERMULO Bd Res. No. 52 dtd. Sept. 06, 2007 31-Dec-09 dtd. April 14, 2010 14-Apr-10 31-Dec-12
Bd Res. No. 52
dtd. Sept. 06,
2821 LORINA P. CARANTO 2007 6-Sep-07 31-Dec-09
Bd. Res. No. 203
dtd. November 2,
2822 MA. LORENA C. DINGLE Bd. Res. No. 172 dtd. Oct. 22, 2012 31-Dec-15 2015 1-Jan-16 31-Dec-18

Bd Res. No. 229


Bd Res. No. 245 dtd. December 28, dtd. December 1,
2823 MARGARITA B. HUAVAS 2012 31-Dec-15 2015 1-Jan-16 31-Dec-18

Bd Res. No. ____


2824 MYRA R. QUINTO Bd Res. No. 264 dtd. Dec. 9, 2013 31-Dec-16 dtd. April 10, 2017 10-Apr-17 6-Jul-20
Bd Res. No. 272
dtd. December
2825 RODOLFO PAGAYON PAGADOR Bd Res. No. 29 dtd. Jan. 23, 2013 31-Dec-15 28, 2015 1-Jan-16 31-Dec-18

Bd Res. No. 06
2826 WILLIAM NEPOMUCENO REYES Bd Res. No. 52 dtd. Sept. 06, 2007 31-Dec-09 dtd. Jan. 18, 2017 18-Jan-17 31-Dec-19

Bd. Res. No. 104


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

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

Page 259
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
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As of April 30, 2018
PREVIOUS ACCREDITATION APPROVAL
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NO. PARTNERSHIPS DATE DATE (BR NO. / DATE) From To

Bd Res. No. dtd.


2829 JULIAN HERNANDEZ MUSICO Bd Res. No. 08 dtd. Feb. 2, 2015 31-Dec-17 Feb. 8, 2018 8-Feb-18 18-Oct-21

Bd. Res. No. 110


2830 LILIBETH L. IGUICO Bd Res. No. 29 dtd. Jan. 23, 2013 31-Dec-15 dtd. Apr. 15, 2016 15-Apr-16 31-Dec-18

Bd Res. No. 95
2831 LIZA KO ARAGON ( Formerly: LIZA DIYCO KO) Bd Res. No. 54 dtd. Feb. 11, 2013 31-Dec-15 dtd. April 12, 2016 12-Apr-16 31-Dec-18

Bd Res. No. 86
2832 MARIFI HOLGADO HERNANDEZ Bd Res. No. 25 dtd. Jan. 23, 2013 31-Dec-15 dtd. Mar. 31, 2016 31-Mar-16 31-Dec-18
Bd Res. No. 54
dtd. Sept. 06,
2833 ANTONIO G. CAROLINA 2007 6-Sep-07 31-Dec-09

Bd Res. No. 90
2834 EDUARDO ORTEGA OLAVARIO Bd Res. No. 63 dtd. March 6, 2013 31-Dec-15 dtd. Mar. 31, 2016 31-Mar-16 31-Dec-18

Bd Res. No. 112


dtd. April 19,
2835 ERLINDA T. RAMOS Bd Res. No. 56 dtd. Feb. 11, 2013 31-Dec-15 2016 19-Apr-16 31-Dec-18
Bd Res. No. 289
dtd. September
2836 JOBBY CRUZ CRUZ Bd Res. No. 161 dtd. Oct. 22, 2012 31-Dec-15 28, 2016 28-Sep-16 31-Dec-18

Bd Res. No. 54
dtd. Sept. 06,
2837 SHERYL B. SALTING 2007 6-Sep-07 31-Dec-09
Bd Res. No. 205
dtd. August 12,
2838 VICTORIA A. MARTINEZ Bd Res. No. 54 dtd. Sept. 06, 2007 31-Dec-09 2016 12-Aug-16 31-Dec-18

Page 260
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
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As of April 30, 2018
PREVIOUS ACCREDITATION APPROVAL
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NO. PARTNERSHIPS DATE DATE (BR NO. / DATE) From To

Bd Res. No. dtd.


2839 ZOSIMA ROALLOS HUSMILLO Bd Res. No. 54 dtd. Sept. 06, 2007 31-Dec-09 Sept. 18, 2017 18-Sep-17 26-Dec-20

Bd Res. No. 51
2840 BENJAMIN ALABAT ABARQUEZ, JR. Bd Res. No. 77 dtd. April 16, 2013 31-Dec-15 dtd. Feb. 18, 2016 18-Feb-16 31-Dec-18

Bd Res. No. 240 dtd. December Bd Res. No. 27


2841 CRISTINA A. FAYLON 28, 2012 31-Dec-15 dtd. Feb. 9, 2016 9-Feb-16 31-Dec-18
Bd Res. No. 55
dtd. Sept. 06,
2842 LEILA V. FERRER 2007 6-Sep-07 31-Dec-09

Bd Res. No. 442


2843 LUIS ESCALERA GONZALES Bd Res. No. 09 dtd. Jan. 8, 2013 31-Dec-15 dtd. Dec. 14, 2016 14-Dec-16 31-Dec-18

Bd. Res. No. 165


dtd. Sept. 17,
2844 MOISES MACASIEB VISPERAS, JR. Bd. Res. No. 197 dtd. Oct. 24, 2012 31-Dec-15 2015 1-Jan-16 31-Dec-18
Bd Res. No. 226
Bd Res. No. 225 dtd. December dtd. December 1,
2845 OFELIA E. MOLINA 28, 2012 31-Dec-15 2015 1-Jan-16 31-Dec-18

Bd Res. No. 22 dtd. December 19, Bd Res. No. dtd.


2846 PAZ D. FAUSTINO 2014 31-Dec-16 Oct. 20, 2017 20-Oct-17 24-Jan-20
Bd Res. No. 248
dtd. August 25,
2847 ROLANDO SANTIAGO DE LEON Bd Res. No. 189 dtd. Oct. 29, 2013 31-Dec-15 2016 25-Aug-16 31-Dec-18

Page 261
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
IN THE PRACTICE OF PUBLIC ACCOUNTANCY
As of April 30, 2018
PREVIOUS ACCREDITATION APPROVAL
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NO. PARTNERSHIPS DATE DATE (BR NO. / DATE) From To
Bd Res. No. 173
Bd Res. No. 244 dtd. December dtd. Sept. 21,
2848 SALVADOR INSAS PABLO 28, 2012 31-Dec-15 2015 1-Jan-16 31-Dec-18
Bd Res. No. 55
dtd. Sept. 06,
2849 VINA LYN P. PIQUERO 2007 6-Sep-07 31-Dec-09

Bd Res. No. 249


2850 ALEXANDER T. DIZON Bd Res. No. 195 dtd. Oct. 24, 2012 31-Dec-15 dtd. Dec. 14, 2015 1-Jan-16 31-Dec-18
Bd Res. No. 56
dtd. Sept. 06,
2851 ERNESTO G. DELA PAZ 2007 6-Sep-07 31-Dec-09
Bd Res. No. 56
dtd. Sept. 06,
2852 ROMEO A. AQUINO 2007 6-Sep-07 31-Dec-09
Bd Res. No. 77
dtd. Mar. 28,
2853 SUSAN VILLARAMA CRUZ Bd Res. No. 197 dtd. Oct. 24, 2012 31-Dec-15 2016 28-Mar-16 31-Dec-18

Bd. Res. No. 272


2854 MA. VICTORIA L. FORMOSO Bd. Res. No. 159 dtd. Oct. 22, 2012 31-Dec-15 dtd. Dec. 28, 2015 1-Jan-16 31-Dec-18
Bd Res. No. 56
dtd. Sept. 06,
2855 TERESITA L. CAALIM 2007 6-Sep-07 31-Dec-09

Bd Res. No. 56
dtd. Sept. 06,
2856 CABANTOG & LIWANAG 2007 6-Sep-07 31-Dec-09

Page 262
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
IN THE PRACTICE OF PUBLIC ACCOUNTANCY
As of April 30, 2018
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NO. PARTNERSHIPS DATE DATE (BR NO. / DATE) From To

Bd Res. No. 268


2857 DAISY JAZMIN TUSING Bd Res. No. 199 dtd. Oct. 29, 2013 31-Dec-15 dtd. Dec. 28, 2015 1-Jan-16 31-Dec-18

Bd Res. No. 324


Bd Res. No. 35 dtd. December 19, dtd. October 26,
2858 ELENITA RAMIL CIMANES 2014 31-Dec-16 2016 1-Jan-17 31-Dec-19
Bd Res. No.65
2859 EVELYN ATON - PALARCA Bd Res. No. 57 dtd. Sept. 06, 2007 31-Dec-09 dtd. Mar. 26, 2010 26-Mar-10 31-Dec-12

Bd Res. No. 197 dtd. November 2, Bd Res. No. dtd.


2860 JULITO ESTANISLAO TUPAZ 2015 31-Dec-18 March 7, 2018 7-Mar-08 31-Jul-21

Bd. Res. No. 122 dtd. Sept. 19, Bd. Res. No. 249
2861 MA. NELIA GULAR NABONG 2012 31-Dec-15 dtd. Dec. 14, 2015 1-Jan-16 31-Dec-18
Bd Res. No. 57
dtd. Sept. 06,
2862 MARIA VICTORIA S. AGATON-JOSE 2007 6-Sep-07 31-Dec-09
Bd Res. No. 57
dtd. Sept. 06,
2863 ULYSSES URSIE C. NEMIL 2007 6-Sep-07 31-Dec-09

Bd Res. No. 57
dtd. Sept. 06,
2864 WARLITO S. DONAIRE 2007 6-Sep-07 31-Dec-09
Bd Res. No. 78
dtd. March 10,
2865 ANTHONY M. MARBELLA Bd Res. No. 58 dtd. Sept. 06, 2007 31-Dec-09 2017 10-Mar-17 3-Jan-20

Page 263
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
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NO. PARTNERSHIPS DATE DATE (BR NO. / DATE) From To

Bd Res. No. 41
2866 BARTOLOME ROMA URBANO Bd Res. No. 100 dtd. Oct. 19, 2011 31-Dec-13 dtd. Dec. 19, 2014 19-Dec-14 31-Dec-16
Bd Res. No. 58
dtd. Sept. 06,
2867 CAROLINA MANUEL - PRINCIPE 2007 6-Sep-07 31-Dec-09

Bd Res. No. 249


2868 DAISY A. DOMINGO - BABIANO Bd Res. No. 180 dtd. Oct. 22, 2012 31-Dec-15 dtd. Dec. 14, 2015 1-Jan-16 31-Dec-18
Bd. Res. No. 201
dtd. November 2,
2869 EMILIA GUILALAS SANTOS Bd. Res. No. 178 dtd. Oct. 22, 2012 31-Dec-15 2015 1-Jan-16 31-Dec-18
Bd Res. No. 198
dtd. November 2,
2870 ESTER OLLER MILO Bd Res. No. 143 dtd. Sept. 25, 2012 31-Dec-15 2015 1-Jan-16 31-Dec-18

Bd Res. No. 135


dtd. August 11,
2871 JESSIELYN TERESA ALFECHE VILLAFLOR Bd Res. No. 229 dtd. Dec. 28, 2012 31-Dec-15 2015 1-Jan-16 31-Dec-18

Bd. Res. No. 97


2872 MERLINA G. SISON Bd Res. No. 15 dtd. Jan. 8, 2013 31-Dec-15 dtd. Apr. 12, 2016 12-Apr-16 31-Dec-18
Bd Res. No. 58
dtd. Sept. 06,
2873 RETCHELL D. MACABABBAD 2007 6-Sep-07 31-Dec-09
Bd Res. No. 59
dtd. Sept. 06,
2874 EDNA M. CORTEZ 2007 6-Sep-07 31-Dec-09

Page 264
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. December 19, Bd Res. No. dtd.


2875 EVELYN SOLIS REMO 2014 31-Dec-16 May 12, 2017 12-May-17 2-Jan-20
Bd Res. No. 59
dtd. Sept. 06,
2876 HECTOR E. MADAYAG 2007 6-Sep-07 31-Dec-09

Bd Res. No. 84
2877 FRANCISCO ONGJOCO VALMORES, JR. Bd Res. No. 59 dtd. Sept. 06, 2007 31-Dec-09 dtd. April 14, 2010 14-Apr-10 31-Dec-12

Bd Res. No. ____


2878 GLORIA GERMAN COMPENDIO Bd Res. No. 220 dtd. Oct. 29, 2013 31-Dec-16 dtd. April 10, 2017 10-Apr-17 17-Apr-20
Bd. Res. No. 195
dtd. November 2,
2879 MARIA TERESA DISPO BALLESTEROS Bd. Res. No. 174 dtd. Oct. 22, 2012 31-Dec-15 2015 1-Jan-16 31-Dec-18
Bd Res. No. 59
dtd. Sept. 06,
2880 SILVINA B. SALUD 2007 6-Sep-07 31-Dec-09

Bd. Res. No. 219


Bd. Res. No. 227 dtd. December dtd. December 1,
2881 REMEDIOS GONZALES VITUG 28, 2012 31-Dec-15 2015 1-Jan-16 31-Dec-18
Bd Res. No. 59
dtd. Sept. 06,
2882 TERESITA U. YAP 2007 6-Sep-07 31-Dec-09
Bd Res. No. 228
Bd Res. No. 225 dtd. December 28, dtd. December 1,
2883 VALENBERT CAYOWET JUAN 2012 23-Mar-15 2015 1-Jan-16 31-Dec-18
Bd Res. No. 60
dtd. Sept. 06,
2884 ARMIDA F. RUECO 2007 6-Sep-07 31-Dec-09

Page 265
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IN THE PRACTICE OF PUBLIC ACCOUNTANCY
As of April 30, 2018
PREVIOUS ACCREDITATION APPROVAL
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NO. PARTNERSHIPS DATE DATE (BR NO. / DATE) From To

Bd Res. No. 67
dtd. March 8,
2885 ELENA PARCO PARAFINA Bd Res. No. 81 dtd. April 14, 2010 31-Dec-12 2017 8-Mar-17 24-May-20
Bd Res. No. 41
dtd. Sept. 06,
2886 ROMEO M. FRANCISCO Bd Res. No. 60 dtd. Sept. 06, 2007 31-Dec-09 2007 6-Sep-07 31-Dec-09
Bd Res. No. 176
2887 ANDRES BUGAYONG CASTILLO Bd Res. No. 161 dtd. Oct. 22, 2012 31-Dec-15 dtd. Oct. 13, 2015 1-Jan-16 31-Dec-18
Bd Res. No. 248
dtd. Dec. 14,
2888 ANTONIA M. AMIS Bd Res. No. 60 dtd. March 6, 2013 31-Dec-15 2015 1-Jan-16 31-Dec-18

Bd Res. No. 05
dtd. February 1,
2889 AZUCENA A. NONAN 2018 6-Sep-07 31-Dec-09
Bd Res. No. 61
dtd. Sept. 06,
2890 DENNIS B. MAGSAYO 2007 6-Sep-07 31-Dec-09
Bd Res. No. 265
Bd Res. No. 234 dtd. December dtd. December
2891 EDNA ALIAZAS TALABIS 28, 2012 31-Dec-15 21, 2015 1-Jan-16 31-Dec-18
Bd Res. No. 44
dtd. Feb. 11,
2892 ELIZABETH C. IÑIGO Bd Res. No. 56 dtd. Mar. 23, 2010 31-Dec-12 2013 11-Feb-13 31-Dec-15

Bd Res. No. dtd.


2893 IMELDA T. ANGELES Bd Res. No. 47 dtd. Feb. 11, 2013 31-Dec-15 May 12, 2017 12-May-17 1-Jan-20

Bd Res. No. 90
2894 JEANNETTE D. TOLENTINO Bd Res. No. 95 dtd. April 17, 2013 31-Dec-15 dtd. Mar. 31, 2016 31-Mar-16 31-Dec-18

Page 266
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
IN THE PRACTICE OF PUBLIC ACCOUNTANCY
As of April 30, 2018
PREVIOUS ACCREDITATION APPROVAL
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NO. PARTNERSHIPS DATE DATE (BR NO. / DATE) From To

Bd. Res. No. 138


2895 LEONORA S. PAULINO Bd Res. No. 61 dtd. Sept. 06, 2007 31-Dec-09 dtd. Oct. 27, 2009 1-Jan-10 31-Dec-12

Bd. Res. No. 124


2896 LIWAYWAY G. ABA Bd Res. No. 61 dtd. Sept. 06, 2007 31-Dec-09 dtd. Oct. 26, 2009 1-Jan-10 31-Dec-12

Bd Res. No. 210


dtd. November
2897 RICO VILLAREZ BISCOCHO Bd Res. No. 61 dtd. Sept. 06, 2007 31-Dec-09 12, 2012 12-Nov-12 31-Dec-14

Bd Res. No. 20
2898 ANGELINA S. PEÑAMANTE Bd Res. No. 62 dtd. Sept. 06, 2007 31-Dec-09 dtd. Jan. 28, 2010 28-Jan-10 31-Dec-12

Bd. Res. No. 245


2899 EDEN MENDEZ REGALA Bd. Res. No. 08 dtd. Jan. 8, 2013 31-Dec-15 dtd. Dec. 14, 2015 1-Jan-16 31-Dec-18
Bd Res. No. 44
Bd Res. No. 235 dtd. December dtd. March 11,
2900 ELENA PEREÑA OCAMPO 28, 2012 31-Dec-14 2015 11-Mar-15 31-Dec-17

Bd Res. No. dtd.


2901 ERICH CASTRO ACABADO Bd Res. No. 80 dtd. April 14, 2010 31-Dec-12 Sept. 18, 2017 18-Sep-17 27-Dec-20
Bd Res. No. 62
dtd. Sept. 06,
2902 ESTRELLA M. GAN 2007 6-Sep-07 31-Dec-09
Bd Res. No. 62
dtd. Sept. 06,
2903 FELVIRINA C. CRUZ 2007 6-Sep-07 31-Dec-09

Page 267
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
IN THE PRACTICE OF PUBLIC ACCOUNTANCY
As of April 30, 2018
PREVIOUS ACCREDITATION APPROVAL
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NO. PARTNERSHIPS DATE DATE (BR NO. / DATE) From To

Bd Res. No. 17
2904 FELICITO CRUZ RAMOS Bd Res. No. 57 dtd. Mar. 23, 2010 31-Dec-12 dtd. Feb. 2, 2015 2-Feb-15 31-Dec-17
Bd Res. No. 62
dtd. Sept. 06,
2905 REYNALDO S. BIAG 2007 6-Sep-07 31-Dec-09
Bd. Res. No.
Bd. Res. No. 228 dtd. December ____ dtd. April
2906 ROSARIO K. PLANAS 28, 2012 31-Dec-15 10, 2017 10-Apr-17 2-Dec-20

Bd Res. No. 21
dtd. February 9,
2907 ROSLYN SUMBILLA ARELLANO Bd Res. No. 64 dtd. March 6, 2013 31-Dec-15 2016 9-Feb-16 31-Dec-18

Bd Res. No. 87
2908 ANTONIO BORJE BURGOS Bd Res. No. 56 dtd. Feb. 11, 2013 31-Dec-15 dtd. Mar. 31, 2016 31-Mar-16 31-Dec-18

Bd Res. No. dtd.


2909 CESAR TRINIDAD ROQUE, JR. Bd Res. No. 63 dtd. Sept. 06, 2007 31-Dec-09 May 12, 2017 12-May-17 20-Jan-20
Bd. Res. No. 134
dtd. Sept. 25,
2910 JENNIFER TRINITY S. MAYNIGO Bd. Res. No. 92 dtd. Aug. 11, 2009 31-Dec-12 2012 1-Jan-13 31-Dec-15

Bd Res. No. 123 dtd. Sept. 06, Bd Res. No. ___


2911 JOSEPHINE DOMINGO DE GRACIA 2010 31-Dec-12 dtd. April 10, 2017 10-Apr-17 21-Aug-20

Bd Res. No. 61
2912 LEONOR BASILAN RIVERA Bd Res. No. 49 dtd. Feb. 11, 2013 31-Dec-15 dtd. Feb. 19, 2016 19-Feb-16 31-Dec-18

Page 268
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
IN THE PRACTICE OF PUBLIC ACCOUNTANCY
As of April 30, 2018
PREVIOUS ACCREDITATION APPROVAL
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NO. PARTNERSHIPS DATE DATE (BR NO. / DATE) From To

Bd. Res. No. 107


2913 MARIFE JAMERO CERVANTES Bd Res. No. 26 dtd. Jan. 23, 2013 31-Dec-15 dtd. April 12, 2016 12-Apr-16 31-Dec-18
Bd Res. No. 123
dtd. August 28,
2914 PANCHO JAMORA SIASON Bd Res. No. 63 dtd. Mar. 26, 2010 31-Dec-12 2013 28-Aug-13 31-Dec-15

Bd Res. No. 91
2915 RICARDO FLORENCIO LANTIN ONA, II Bd Res. No. 63 dtd. Sept. 06, 2007 31-Dec-09 dtd. June 8, 2010 8-Jun-10 31-Dec-12
Bd Res. No. 63
dtd. Sept. 06,
2916 ROWLANDO A. AGULLANA 2007 6-Sep-07 31-Dec-09

Bd Res. No. 110 dtd. Sept. 06, Bd Res. No. 09


2917 SAMUEL BASINANG LARES 2010 31-Dec-13 dtd. Feb. 2, 2015 2-Feb-15 31-Dec-17

Bd Res. No. 219


2918 ANNABELLE T. GUECO Bd Res. No. 167 dtd. Sept. 27, 2013 31-Dec-15 dtd. Dec. 1, 2015 1-Jan-16 31-Dec-18
Bd Res. No. 64
dtd. Sept. 06,
2919 ALEX B. CUSTODIO 2007 6-Sep-07 31-Dec-09
Bd. Res. No. 77
dtd. March 10,
2920 BANSAN CO CHOA Bd. Res. No. 34 dtd. March 3, 2015 31-Dec-17 c2017 10-Mar-17 23-May-20

Bd Res. No. dtd.


2921 LUZ L. HARO Bd Res. No. 03 dtd. Jan. 26, 2015 31-Dec-17 Oct. 20, 2017 20-Oct-17 9-Jun-20

Page 269
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
IN THE PRACTICE OF PUBLIC ACCOUNTANCY
As of April 30, 2018
PREVIOUS ACCREDITATION APPROVAL
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NO. PARTNERSHIPS DATE DATE (BR NO. / DATE) From To
Bd. Res. No. 219
Bd. Res. No. 219 dtd. December dtd. December 1,
2922 MA. THERESA V. LABILLES 26, 2012 31-Dec-15 2015 1-Jan-16 31-Dec-18

Bd Res. No. 64
dtd. Sept. 06,
2923 OFELIA L. LAURESTA 2007 6-Sep-07 31-Dec-09

Bd Res. No. dtd.


2924 RANDY BISA BLANZA Bd Res. No. 173 dtd. Sept. 21, 2015 31-Dec-17 March 19, 2018 19-Mar-18 14-Dec-21
Bd Res. No. 64
dtd. Sept. 06,
2925 VIRGILIO C. TUAZON 2007 6-Sep-07 31-Dec-09

Bd Res. No.24
2926 BETHILDA VALDEZ CLUTARIO Bd Res. No.148 dtd. Sept. 09, 2013 31-Dec-15 dtd. Feb. 9, 2016 9-Feb-16 31-Dec-18

Bd. Res. No. 210 dtd. November Bd. Res. No. 64


2927 DEMETRIO AUSTRAL ASACTA 12, 2012 31-Dec-15 dtd. Feb. 19, 2016 19-Feb-16 31-Dec-18
Bd Res. No. 65
dtd. Sept. 06,
2928 JODELIA RAMOS - FERNANDEZ 2007 6-Sep-07 31-Dec-09

Bd Res. No. 07 dtd. August 13, Bd Res. No. 212


2929 JOSE ALVAREZ DIZON 2013 31-Dec-16 dtd. April 20, 2017 20-Apr-17 27-Nov-20
Bd Res. No. 65
dtd. Sept. 06,
2930 ROWENA ADAMOS TORRES 2007 6-Sep-07 31-Dec-09

Page 270
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
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As of April 30, 2018
PREVIOUS ACCREDITATION APPROVAL
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NO. PARTNERSHIPS DATE DATE (BR NO. / DATE) From To

Bd Res. No. 24
2931 RUTH RODRIGUEZ ACHA Bd Res. No. 65 dtd. Sept. 06, 2007 31-Dec-09 dtd. Feb. 4, 2015 4-Feb-15 31-Dec-17

Bd Res. No. 127 dtd. August 28, Bd Res. No. 04


2932 SALVADOR BALANON MARQUEZ 2013 31-Dec-15 dtd. Jan. 27, 2016 26-Jan-16 31-Dec-18

Bd Res. No. 144


2933 VICTORIA B. AURIGUE Bd Res. No. 65 dtd. Sept. 06, 2007 31-Dec-09 dtd. Dec. 2, 2010 2-Dec-10 31-Dec-12
Bd Res. No. 200
Bd Res. No. 214 dtd. November dtd. November 2,
2934 BELLA D. DE BORJA 21, 2012 31-Dec-15 2015 1-Jan-16 31-Dec-18

Bd Res. No. 94
2935 DIVINIA E. AGOR Bd Res. No. 136 dtd. Sept. 25, 2012 31-Dec-15 dtd. April 12, 2016 12-Apr-16 31-Dec-18

Bd. Res. No. 140 dtd. Sept. 25, Bd. Res. No. 78
2936 MARK ALLISTER UY ROBIS 2012 31-Dec-15 dtd. July 8, 2015 1-Jan-16 31-Dec-18

Bd Res. No. 148


2937 MAYBEL LYN EUSTAQUIO STA. MARIA Bd Res. No. 66 dtd. Sept. 06, 2007 31-Dec-09 dtd. Dec. 21, 2009 1-Jan-10 31-Dec-12

Bd Res. No. dtd.


2938 NORBERTO FAROFALDANE BARSAL Bd Res. No. 09 dtd. Feb. 2, 2015 31-Dec-17 Jan. 11, 2018 11-Jan-18 29-Jul-21

Bd Res. No. 117


2939 VERANDO TAN FERMIN Bd Res. No. 80 dtd. April 16, 2013 31-Dec-15 dtd. May 5, 2016 5-May-16 31-Dec-18
Bd Res. No. 21
dtd. February 9,
2940 DIANITA T. NUEVAESPAÑA Bd Res. No. 87 dtd. April 16, 2013 31-Dec-15 2016 9-Feb-16 31-Dec-18

Page 271
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
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As of April 30, 2018
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. 199
dtd. November 2,
2941 EILEEN BAUTISTA SANCHEZ Bd Res. No. 83 dtd. April 16, 2013 31-Dec-15 2015 1-Jan-16 31-Dec-18

Bd Res. No. 29
2942 ESTRELITA BALINO SEGUNDO Bd Res. No. 67 dtd. Sept. 06, 2007 31-Dec-09 dtd. Feb. 12, 2010 12-Feb-10 31-Dec-12
Bd Res. No. 132
Bd Res. No. 124 dtd. Sept. 19, dtd. August 11,
2943 JEREMIAS C. GARCIA 2012 31-Dec-15 2015 1-Jan-16 31-Dec-18

Bd Res. No. dtd.


2944 JOSELITO GONZALES BUENVIAJE Bd Res. No. 67 dtd. Sept. 06, 2007 31-Dec-09 May 12, 2017 12-May-17 15-Apr-20
Bd Res. No. 67
dtd. Sept. 06,
2945 KENNETH C. RADAZA 2007 6-Sep-07 31-Dec-09
Bd Res. No. 67
dtd. Sept. 06,
2946 LEONILA C. ANICETE 2007 6-Sep-07 31-Dec-09
Bd Res. No. 67
dtd. Sept. 06,
2947 MA. CORAZON R. MILITANTE 2007 6-Sep-07 31-Dec-09
Bd Res. No. 67
dtd. Sept. 06,
2948 MELCHORA EMBERGA STA. MARIA 2007 6-Sep-07 31-Dec-09

Bd Res. No. dtd.


2949 NERISSA BRAGAIS ANDRES Bd Res. No. 49 dtd. Feb. 11, 2013 31-Dec-15 May 12, 2017 12-May-17 16-Mar-20
Bd Res. No. 68
dtd. Sept. 06,
2950 DOMINADOR N. TAVISORA 2007 6-Sep-07 31-Dec-09

Page 272
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
IN THE PRACTICE OF PUBLIC ACCOUNTANCY
As of April 30, 2018
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. 68
dtd. Sept. 06,
2951 EDUARDO W. CARILIMDILIMAN 2007 6-Sep-07 31-Dec-09

Bd Res. No. 232 dtd. December 28, Bd Res. No. 27


2952 EMMANUEL MILLENA FLORECE 2012 31-Dec-15 dtd. Feb. 9, 2016 1-Jan-16 31-Dec-18

Bd. Res. No. 273


2953 ERNIE LUTIVO TAN Bd. Res. No. 171 dtd. Oct 22, 2012 31-Dec-15 dtd. Dec. 28, 2015 1-Jan-16 31-Dec-18
Bd Res. No. 162
dtd. Sept. 17,
2954 JOSE FABIAN DE MESA, JR. Bd Res. No. 238 dtd. Dec. 28, 2012 31-Dec-15 2015 1-Jan-16 31-Dec-18
Bd Res. No. 207
dtd. November 2,
2955 LYDIA G. MENDOZA Bd Res. No. 156 dtd. Oct. 22, 2012 31-Dec-15 2015 1-Jan-16 31-Dec-18

Bd Res. No. 146 dtd. August 17, Bd Res. No. dtd.


2956 MILWEDA G. LAYOSA 2015 31-Dec-18 March 19, 2018 19-Mar-18 17-May-21
Bd Res. No. 68
dtd. Sept. 06,
2957 RICARDO S. DIZON 2007 6-Sep-07 31-Dec-09

Bd Res. No. 268


2958 CHERYL SIERRA DIMAPILIS Bd Res. No. 136 dtd. Sept. 25, 2012 31-Dec-15 dtd. Dec. 28, 2015 1-Jan-16 31-Dec-18

Bd Res. No. 88
2959 ELINO LORILLA MAPAGDALITA Bd Res. No. 69 dtd. Sept. 06, 2007 31-Dec-09 dtd. April 30, 2010 30-Apr-10 31-Dec-12

Page 273
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
IN THE PRACTICE OF PUBLIC ACCOUNTANCY
As of April 30, 2018
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


2960 GLORIA SALAFRANCA GONZALEZ Bd Res. No. 165 dtd. Oct. 22, 2012 31-Dec-15 dtd. Oct. 14, 2015 1-Jan-16 31-Dec-18

Bd Res. No. 09
2961 JAIME M. LAUDATO Bd Res. No. 69 dtd. Sept. 06, 2007 31-Dec-09 dtd. Feb. 2, 2015 2-Feb-15 31-Dec-17

Bd Res. No. 189


2962 JONATHAN LISING SANTIAGO Bd Res. No. 55 dtd. Feb. 11, 2013 31-Dec-15 dtd. July 7, 2016 7-Jul-16 31-Dec-18

Bd. Res. No. 109


2963 MILANI MENDOZA SANTOS Bd Res. No. 83 dtd. April 16, 2013 31-Dec-15 dtd. Apr. 15, 2016 15-Apr-16 31-Dec-18

Bd Res. No. 243 dtd. December 28, Bd Res. No. 27


2964 NORIEL D. DIAZ 2012 31-Dec-15 dtd. Feb. 9, 2016 9-Feb-16 31-Dec-18
Bd Res. No. 200
dtd. November 2,
2965 SEVERINO LAO LAYCO Bd Res. No. 204 dtd. Oct. 29, 2013 31-Dec-15 2015 1-Jan-16 31-Dec-18

Bd Res. No. 221


2966 VICTORIO M. VILLASEÑOR Bd Res. No. 09 dtd. Jan. 8, 2013 31-Dec-15 dtd. Dec. 1, 2015 1-Jan-16 31-Dec-18

Bd Res. No. 62
2967 BENIGNO LENDIO SORIMA, JR. Bd Res. No. 173 dtd. Oct. 22, 2012 31-Dec-15 dtd. Feb. 19, 2016 19-Feb-16 31-Dec-18
Bd Res. No. 72
dtd. Sept. 11,
2968 ESTELITA D. BELLO 2007 11-Sep-07 31-Dec-09
Bd Res. No. 144
2969 DOMINGO DIMLA DE VERA Bd Res. No. 73 dtd. Sept. 11, 2007 31-Dec-09 dtd. Sept. 9, 2013 9-Sep-13 31-Dec-15

Page 274
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
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As of April 30, 2018
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. 207
dtd. November 2,
2970 CITA NUGUID RODRIGUEZ Bd Res. No. 193 dtd. Oct. 24, 2012 31-Dec-15 2015 1-Jan-16 31-Dec-18

Change name of
Bd Res. No. 75 partnership was
GUEVARRA, ROMERO & ASSOCIATES dtd. Sept. 11, approved per BR No. 82
2971 (Formerly: GUEVARRA AND CO.) 2007 11-Sep-07 31-Dec-09 dtd. April 15, 2008.
Bd Res. No. 78
dtd. Sept. 11,
2972 ERNESTO C. EULALA 2007 11-Sep-07 31-Dec-09
Bd Res. No. 78
dtd. Sept. 11,
2973 FRANCIS T. CERENO 2007 11-Sep-07 31-Dec-09
Bd Res. No. 78
dtd. Sept. 11,
2974 MA. GINA LAURAL - IGNACIO 2007 11-Sep-07 31-Dec-09
Bd Res. No. 78
dtd. Sept. 11,
2975 MARICHEL T. LONZAGA 2007 11-Sep-07 31-Dec-09

Bd Res. No. 229


2976 PELEGRIA DIONISIO ARCEO Bd Res. No. 49 dtd. Feb. 11, 2013 31-Dec-15 dtd. Dec. 1, 2015 1-Jan-16 31-Dec-18

SANCHEZ MANUCUM & CO. ( Bd. Res. No. 45


2977 Formerly : SANCHEZ MANUCUM LAYSON & CO. ) Bd. Res. No. 74 dtd. March 6, 2013 31-Dec-15 dtd. Feb. 11, 2016 11-Feb-16 31-Dec-18

Bd Res. No. 113


2978 AUREA DOLLANO JABOLA Bd Res. No. 79 dtd. Sept. 11, 2007 31-Dec-09 dtd. Sept. 6, 2010 6-Sep-10 31-Dec-12

Page 275
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As of April 30, 2018
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. Sept. 11,
2979 BENIGNO S. NADRES 2007 11-Sep-07 31-Dec-09
Bd Res. No. 79
dtd. Sept. 11,
2980 CLARE A. REGALA 2007 11-Sep-07 31-Dec-09
Bd Res. No. 79
dtd. Sept. 11,
2981 JOHNSON A. H. ONG 2007 11-Sep-07 31-Dec-09

Bd Res. No. 218


2982 MARITES FAJARDO HERNANDEZ Bd Res. No. 116 dtd. Sept. 6, 2010 31-Dec-12 dtd. AprilNo.
Bd Res. 20, 79
2017 20-Apr-70 28-Apr-20
dtd. Sept. 11,
2983 ROBERTO R. DIONISIO 2007 11-Sep-07 31-Dec-09

Bd Res. No. 79
dtd. Sept. 11,
2984 ROSALINA E. TACOLOD 2007 11-Sep-07 31-Dec-09
Bd Res. No. 156
dtd. August 24,
2985 YOLANDA B. MANUZON Bd Res. No. 235 dtd. Dec. 28, 2012 31-Dec-15 2015 1-Jan-16 31-Dec-18

Bd. Res. No. 139 dtd. Sept. 25, Bd. Res. No. 190
2986 YOLANDA C. CRUZ 2012 31-Dec-15 dtd. Oct. 14, 2015 1-Jan-16 31-Dec-18

Bd. Res. No. 49 dtd. March 28, Bd. Res. No. 226
2987 EMILIA GLADYS S. DE JESUS 2012 31-Dec-15 dtd. Dec. 1, 2015 1-Jan-16 31-Dec-18
Bd. Res. No. 200
Bd. Res. No. 222 dtd. December dtd. November 2,
2988 JOSELITO MIGUEL SANTOS 28, 2012 31-Dec-15 2015 1-Jan-16 31-Dec-18

Page 276
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
IN THE PRACTICE OF PUBLIC ACCOUNTANCY
As of April 30, 2018
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. 63
2989 MARIA LOURDES VILLAHERMOSA AMOR Bd Res. No. 80 dtd. Sept. 11, 2007 31-Dec-09 dtd. Mar. 26, 2010 26-Mar-10 31-Dec-12

Bd Res. No. dtd.


2990 MARIBEL V. LAGROSAS Bd Res. No. 80 dtd. Sept. 11, 2007 31-Dec-09 May 12, 2017 12-May-17 11-Jan-20

Bd Res. No. dtd.


2991 MONICA L. NANCA Bd Res. No. 64 dtd. July 8, 2015 31-Dec-17 Jan. 11, 2018 11-Jan-18 3-May-21

Bd Res. No. 08
2992 REBECCA LITERATUS PEÑARANDA Bd Res. No. 60 dtd. Mar. 23, 2010 31-Dec-12 dtd. Feb. 2, 2015 2-Feb-15 31-Dec-17
Bd Res. No. 80
dtd. Sept. 11,
2993 TEODULO R. TOPACIO 2007 11-Sep-07 31-Dec-09

Bd Res. No. 19
2994 VEDASTO CARANDANG MALAPITAN Bd Res. No. 45 dtd. Feb. 11, 2013 31-Dec-15 dtd. Jan. 18, 2017 18-Jan-17 31-Dec-19

Bd. Res. No. 110


2995 WILFREDO V. DE JESUS Bd Res. No. 80 dtd. April 16, 2013 31-Dec-15 dtd. Apr. 15, 2016 15-Apr-16 31-Dec-18
Bd Res. No. 48
dtd. March 28,
2996 ABRAHAM R. CAMPO, JR. Bd Res. No. 82 dtd. Sept. 11, 2007 31-Dec-09 2012 28-Mar-12 31-Dec-14
Bd Res. No. 82
dtd. Sept. 11,
2997 AMERICA B. ALBERT 2007
Bd Res. No. 82 11-Sep-07 31-Dec-09
dtd. Sept. 11,
2998 CARIN C. ARAMBULO 2007 11-Sep-07 31-Dec-09

Page 277
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
IN THE PRACTICE OF PUBLIC ACCOUNTANCY
As of April 30, 2018
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. 82
dtd. Sept. 11,
2999 GIOVANNI F. CORPUZ 2007 11-Sep-07 31-Dec-09

Bd Res. No. 82
dtd. Sept. 11,
3000 JENNIFER C. BENLOT 2007 11-Sep-07 31-Dec-09

Bd Res. No. 107


3001 LETICIA E. QUERQUEZ Bd Res. No. 82 dtd. Sept. 11, 2007 31-Dec-09 dtd. April 12, 2016 12-Apr-16 31-Dec-18

Bd Res. No. 247


3002 MARIA PAZ COLONGAN PURISIMA Bd Res. No. 15 dtd. Jan. 8, 2013 31-Dec-15 dtd. Dec. 14, 2015 1-Jan-16 31-Dec-18

Bd Res. No. 60
3003 NICOLAS MARCIAL ALIMAN, JR. Bd Res. No. 82 dtd. Sept. 11, 2007 31-Dec-09 dtd. Mar. 23, 2010 23-Mar-10 31-Dec-12

Bd. Res. No. 125 dtd. Sept. 19, Bd. Res. No. 121
3004 ROMEO TOMINES PASTORAL 2012 31-Dec-15 dtd. July 24, 2015 1-Jan-16 31-Dec-18
Bd Res. No. 155
dtd. August 24,
3005 SUSANA C. ROSANA Bd Res. No. 113 dtd. Sept. 12, 2012 31-Dec-15 2015 1-Jan-16 31-Dec-18

Bd Res. No. 265


3006 AIDA A. ALAGBAY Bd Res. No. 227 dtd. Dec. 28, 2012 31-Dec-15 dtd. Dec. 21, 2015 1-Jan-16 31-Dec-18
Bd Res. No. 83
dtd. Sept. 11,
3007 CRISOSTOMO P. JAVIER 2007 11-Sep-07 31-Dec-09

Page 278
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
IN THE PRACTICE OF PUBLIC ACCOUNTANCY
As of April 30, 2018
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. 83
dtd. Sept. 11,
3008 GLEIZL JOY C. SOO 2007 11-Sep-07 31-Dec-09

Bd Res. No. dtd.


3009 LIGAYA FORTIN CHUA Bd Res. No. 09 dtd. Feb. 2, 2015 31-Dec-17 Oct. 20, 2017 20-Oct-17 15-Apr-20
Bd Res. No. 83
dtd. Sept. 11,
3010 REGINO G. DOMINGO 2007 11-Sep-07 31-Dec-09
Bd Res. No. 83
dtd. Sept. 11,
3011 RUDY B. CLEMENTE JR. 2007 11-Sep-07 31-Dec-09
Bd Res. No. 76
Bd Res. No. 07 dtd. August 13, dtd. March 10,
3012 VALENTINA M. VELOSO 2014 31-Dec-16 2017 10-Mar-17 14-Feb-20
Bd Res. No. 84
dtd. Sept. 11,
3013 ALVIN V. JAVIER 2007 11-Sep-07 31-Dec-09

Bd. Res. No. 107


3014 CHARLIE DIESTA ANSUS Bd Res. No. 84 dtd. Sept. 11, 2007 31-Dec-09 dtd. Oct. 26, 2009 1-Jan-10 31-Dec-12

Bd Res. No. 270


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

Bd Res. No. 238


3016 ELSA SANTOS LIWANAG Bd Res. No. 192 dtd. Oct. 24, 2012 31-Dec-15 dtd. Dec. 4, 2015 1-Jan-16 31-Dec-18

Page 279
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
IN THE PRACTICE OF PUBLIC ACCOUNTANCY
As of April 30, 2018
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. 26
3017 ELSIE C. GOTAUCO Bd Res. No. 14 dtd. Jan. 8, 2013 31-Dec-15 dtd. Feb. 9, 2016 9-Feb-16 31-Dec-18
Bd Res. No. 206
dtd. November
3018 REYNALDO APILADO AVILA Bd Res. No. 17 dtd. Jan. 27, 2010 31-Dec-12 12, 2012 1-Jan-13 31-Dec-15
Bd Res. No. 270
Bd Res. No. 237 dtd. December 28, dtd. December
3019 ROSALINDA S. SACLUTI 2012 31-Dec-15 28, 2015 1-Jan-16 31-Dec-18
Bd Res. No. 85
dtd. Sept. 11,
3020 CONCEPCION B. SIMANGAN - VILLADELGADO 2007 11-Sep-07 31-Dec-09

Bd. Res. No. 218 dtd. OCT. 29, Bd. Res. No. 42
3021 GILBERT JAVIER MACTAL 2013 31-Dec-16 dtd. Feb. 9, 2017 9-Feb-17 29-Mar-20
Bd Res. No. 85
dtd. Sept. 11,
3022 JOSE ANTONIO P. JAMON 2007 11-Sep-07 31-Dec-09

Bd. Res. No. 182


3023 JOSEFINA PENULIAR REYES Bd. Res. No. 113 dtd. Oct 26, 2009 31-Dec-12 dtd. Oct 22, 2012 1-Jan-13 31-Dec-15

Bd. Res. No. 230


3024 LEILANI LABRADOR GALVEZ Bd. Res. No. 161 dtd. Oct 22, 2012 31-Dec-15 dtd. Dec. 1, 2015 1-Jan-16 31-Dec-18
Bd. Res. No. 228
Bd. Res. No. 228 dtd. December dtd. December 1,
3025 RAFAELITO CATIIS SOLANGON 28, 2012 31-Dec-15 2015 1-Jan-16 31-Dec-18

Page 280
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
IN THE PRACTICE OF PUBLIC ACCOUNTANCY
As of April 30, 2018
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. 272
dtd. Sept. 23,
3026 ROSARIO BATOL - PERETE Bd Res. No. 96 dtd. April 17, 2013 31-Dec-15 2016 23-Sep-16 31-Dec-18
Bd Res. No. 85
dtd. Sept. 11,
3027 OFELIA D. AOR 2007 11-Sep-07 31-Dec-09

Bd Res. No. 98 dtd. August 13, Bd Res. No. 271


3028 ALEJANDRO REYES UGALDE 2012 31-Dec-15 dtd. Dec. 28, 2015 1-Jan-16 31-Dec-18

Bd Res. No. 51
3029 ANITA A. ARGOSO Bd Res. No. 20 dtd. Jan. 8, 2013 31-Dec-15 dtd. Feb. 18, 2016 18-Feb-16 31-Dec-18
Bd Res. No. 86
dtd. Sept. 11,
3030 GUMERCINDA F. DE GUZMAN 2007 11-Sep-07 31-Dec-09

Bd Res. No. 86
3031 HEDY ANN GASACAO PAJARILLO Bd Res. No. 235 dtd. Dec. 28, 2012 31-Dec-15 dtd. Mar. 31, 2016 31-Mar-16 31-Dec-18
Bd Res. No. 86
dtd. Sept. 11,
3032 LORNA J. SANCHEZ 2007 11-Sep-07 31-Dec-09
Bd Res. No. 86
dtd. Sept. 11,
3033 MARIBEL V. DE ASIS 2007 11-Sep-07 31-Dec-09
Bd Res. No. 47
dtd. March 12,
3034 RICARDO SADUESTE SABATER Bd Res. No. 96 dtd. Oct. 19, 2011 31-Dec-13 2015 12-Mar-15 31-Dec-17

Bd Res. No. 104


3035 ROBERTO ESTEBAN DE LEON Bd Res. No. 44 dtd. March 28, 2011 31-Dec-13 dtd. June 4, 2013 1-Jan-14 31-Dec-16

Page 281
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
IN THE PRACTICE OF PUBLIC ACCOUNTANCY
As of April 30, 2018
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. 134
dtd. Sept. 25,
3036 YOLANDA ORDOÑEZ - ALCARAZ Bd Res. No. 59 dtd. March 23, 2010 31-Dec-12 2012 1-Jan-13 31-Dec-15
Bd Res. No. 87
dtd. Sept. 11,
3037 ALEJO A. PAUAL, JR. 2007 11-Sep-07 31-Dec-09
Bd Res. No. 21
dtd. February 9,
3038 ANA LIZA GABITO EMPLEO Bd Res. No. 61 dtd. March 6, 2013 31-Dec-15 2016 9-Feb-16 31-Dec-18

Bd Res. No. 150


3039 ARMIDA SANTOS MANLICLIC Bd Res. No. 12 dtd. Jan. 27, 2010 31-Dec-12 dtd. July 4, 2016 4-Jul-16 31-Dec-18
Bd Res. No. 87
dtd. Sept. 11,
3040 ERLINA S. BENITEZ 2007 11-Sep-07 31-Dec-09
Bd Res. No. 271
Bd Res. No. 217 dtd. November dtd. Dec. 28,
3041 EMILIA ONG SANTOS 23, 2012 31-Dec-15 2015 1-Jan-16 31-Dec-18

Bd Res. No. 76
3042 MARIA ELENA SALAMAT - SANTOS Bd Res. No. 162 dtd. Oct. 22, 2012 31-Dec-15 dtd. Mar. 28, 2016 1-Jan-13 31-Dec-18

Bd Res. No. 96
3043 MODESTO U. EREVE Bd Res. No. 65 dtd. Mar. 26, 2010 31-Dec-12 dtd. April 17, 2013 17-Apr-13 31-Dec-15
Bd Res. No. 270
Bd Res. No. 233 dtd. December 28, dtd. December
3044 RACQUEL L. JACOBE 2012 31-Dec-15 28, 2015 1-Jan-16 31-Dec-18
Bd Res. No. 88
dtd. Sept. 11,
3045 EDUARDO M. LEQUIDO 2007 11-Sep-07 31-Dec-09

Page 282
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
IN THE PRACTICE OF PUBLIC ACCOUNTANCY
As of April 30, 2018
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. 165
dtd. Sept. 17,
3046 ERNESTO MALLANNAO APOSTOL Bd Res. No. 43 dtd. Feb. 11, 2013 31-Dec-15 2015 1-Jan-16 31-Dec-18

Bd Res. No. ____


3047 FE V. CANILAO Bd Res. No. 88 dtd. Sept. 11, 2007 31-Dec-09 dtd. April 10, 2017 10-Apr-17 16-Sep-20
Bd Res. No. 88
dtd. Sept. 11,
3048 LUZ L. AGUILA 2007 11-Sep-07 31-Dec-09

Bd Res. No. 267


MA. DOROTHY CERDEDO POLO (Formerly: MA. Bd Res. No. 245 dtd. December 28, dtd. December
3049 REYNALDA CERDEDO POLO) 2012 31-Dec-15 28, 2015 1-Jan-16 31-Dec-18

Bd Res. No. 62
3050 NEMESIA P. BAYLON Bd Res. No. 197 dtd. Oct. 24, 2012 31-Dec-15 dtd. Feb. 19, 2016 19-Feb-16 31-Dec-18
Bd Res. No. 144
Bd Res. No. 124 dtd. August 28, dtd. August 17,
3051 RACHEL TABAL ALZO 2013 31-Dec-15 2015 1-Jan-16 31-Dec-18

Bd Res. No. 88
dtd. Sept. 11,
3052 VIRGINIA A. LUBINA 2007 11-Sep-07 31-Dec-09

Bd Res. No. 111


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

Bd Res. No. dtd.


3054 CHRISTIENTE SAMUEL FADRIQUELA FIECAS Bd Res. No. 107 dtd. July 14, 2015 31-Dec-17 Sept. 18, 2017 18-Sep-17 3-Mar-20

Page 283
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
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NO. PARTNERSHIPS DATE DATE (BR NO. / DATE) From To

Bd Res. No. 117


3055 ELENA ASERINA FRANCISCO TRAJANO Bd Res. No. 16 dtd. Jan. 8, 2013 31-Dec-15 dtd. May 5, 2016 5-May-16 31-Dec-18
Bd Res. No. 89
dtd. Sept. 11,
3056 NARCISO E. QUESADA 2007 11-Sep-07 31-Dec-09

Bd Res. No. 16
3057 NENE HAW LUY TAN Bd Res. No. 76 dtd. April 12, 2010 31-Dec-12 dtd. Jan. 8, 2013 8-Jan-13 31-Dec-15
Bd Res. No. 248
Bd Res. No. 229 dtd. December 28, dtd. December
3058 ROLANDO SALIPANDE CONTE 2012 31-Dec-15 14, 2015 1-Jan-16 31-Dec-18
Bd Res. No. 221
Bd Res. No. 231 dtd. December 28, dtd. December 1,
3059 SOLEDAD DIO TATAC 2012 31-Dec-15 2015 1-Jan-16 31-Dec-18
Bd. Res. No. 194
dtd. November 2,
3060 ADELIZA G. GUINTO Bd. Res. No. 169 dtd. Oct. 22, 2012 31-Dec-15 2015 1-Jan-16 31-Dec-18
Bd Res. No. 271
Bd Res. No. 226 dtd. December 28, dtd. December
3061 ANTONIO LAAG ONG 2012 31-Dec-15 28, 2015 1-Jan-16 31-Dec-18

Bd Res. No. dtd.


3062 BENJAMIN QUIÑONES MOJAR Bd Res. No. 189 dtd. Oct. 14, 2015 31-Dec-17 Nov. 21, 2017 21-Nov-17 16-Mar-20

Bd Res. No. 84
3063 CELESTINA FEROLINO SEE Bd Res. No. 90 dtd. Sept. 11, 2007 31-Dec-09 dtd. April 14, 2010 14-Apr-10 31-Dec-12

Page 284
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
IN THE PRACTICE OF PUBLIC ACCOUNTANCY
As of April 30, 2018
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. 166
dtd. Sept. 17,
3064 EDWIN RANES TORRALBA Bd Res. No. 145 dtd. Sept. 25, 2012 31-Dec-15 2015 1-Jan-16 31-Dec-18

Bd Res. No. dtd.


3065 FERDINAND MIRAYO BATOL Bd Res. No. 51 dtd. Dec. 29, 2014 31-Dec-17 March 7, 2018 7-Mar-18 11-Sep-21

Bd Res. No. 132


3066 JUANITO PORNUEVO ALCANTARA Bd Res. No. 26 dtd. Jan. 23, 2013 31-Dec-15 dtd. June 7, 2016 7-Jun-16 31-Dec-18
Bd Res. No. 04
dtd. Jan. 27,
3067 YOLANDA J. NARVASA Bd Res. No. 192 dtd. Oct. 24, 2012 31-Dec-15 2016 27-Jan-16 31-Dec-18

Bd Res. No. 23
3068 AMADOR B. DE LIMA Bd Res. No. 91 dtd. Sept. 11, 2007 31-Dec-09 dtd. Feb. 25, 2011 25-Feb-11 31-Dec-13
Bd Res. No. 173
dtd. Sept. 21,
3069 CRESENCIA GARCIA PANCHO Bd Res. No. 65 dtd. March 6, 2013 31-Dec-15 2015 1-Jan-16 31-Dec-18

Bd Res. No. 08
3070 ELENA RAMOS SALDAÑA Bd Res. No. 62 dtd. April 26, 2011 31-Dec-13 dtd. Jan. 18, 2017 18-Jan-17 31-Dec-19
Bd. Res. No. 166
dtd. Sept. 17,
3071 HERMENIGILDA O. ROMERO Bd. Res. No. 168 dtd. Oct. 22, 2012 31-Dec-15 2015 1-Jan-16 31-Dec-18

Bd Res. No. 51
3072 FLORENCE V. JIMENEZ Bd Res. No. 51 dtd. Feb. 18, 2016 31-Dec-18 dtd. Feb. 18, 2016 18-Feb-16 31-Dec-18
Bd Res. No. 245
Bd Res. No. 238 dtd. December 28, dtd. December
3073 JOSE YAMONGAN DADULLA, JR. 2012 31-Dec-15 14, 2015 1-Jan-16 31-Dec-18

Page 285
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
IN THE PRACTICE OF PUBLIC ACCOUNTANCY
As of April 30, 2018
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. 91
dtd. Sept. 11,
3074 JOSEPHINE D. MEDEL 2007 11-Sep-07 31-Dec-09

Bd Res. No. 236 dtd. December 28, Bd Res. No. 77


3075 MICHELLE DE VERA CANINDO 2012 31-Dec-15 dtd. Mar. 28, 2016 28-Mar-16 31-Dec-18

NANETTE C. MANALO ( Formerly: Bd Res. No. 76


3076 NANNETTE C. MANALO) Bd Res. No. 318 dtd. Dec. 27, 2013 31-Dec-15 dtd. Mar. 28, 2016 28-Mar-16 31-Dec-18

Bd Res. No. 230


3077 AMELIA T. UY Bd Res. No. 196 dtd. Oct. 24, 2012 31-Dec-15 dtd. Dec. 1, 2015 1-Jan-16 31-Dec-18

Bd Res. No. 267


3078 GLORIA D. MACASU Bd Res. No. 182 dtd. Oct. 22, 2012 31-Dec-15 dtd. Dec. 28, 2015 1-Jan-16 31-Dec-18
Bd Res. No. 44
dtd. March 28,
3079 JEANET C. ESPERA Bd Res. No. 92 dtd. Sept. 11, 2007 31-Dec-09 2012 28-Mar-12 31-Dec-14
Bd Res. No. 102
dtd. Sept. 14,
3080 MA. CECILIA S. MERCADO 2007 14-Sep-07 31-Dec-09
Bd Res. No. 235
dtd. August 23,
3081 MARIO CASUPANG DELA CRUZ Bd Res. No. 83 dtd. April 16, 2013 31-Dec-15 2016 23-Aug-16 31-Dec-18
Bd Res. No. 04
dtd. January 18,
3082 MERLA BON BOBIS Bd Res. No. 51 dtd. Mar. 23, 2010 31-Dec-12 2018 10-Apr-17 03-Dec-20

Bd Res. No. 06
3083 PEDRO L. ROMULO Bd Res. No. 92 dtd. Sept. 11, 2007 31-Dec-09 dtd. Jan. 27, 2010 27-Jan-10 31-Dec-12

Page 286
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
IN THE PRACTICE OF PUBLIC ACCOUNTANCY
As of April 30, 2018
PREVIOUS ACCREDITATION APPROVAL
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NO. PARTNERSHIPS DATE DATE (BR NO. / DATE) From To

Bd. Res. No. dtd.


3084 RACHEL DEL ROSARIO DIZON Bd Res. No. 64 dtd. July 8, 2015 31-Dec-17 Sept. 18, 2017 18-Sep-17 1-Sep-20
Bd Res. No. 141
dtd. August 14,
3085 VIRGINIA GARCIA DELOS REYES Bd Res. No. 176 dtd. Oct. 22, 2012 31-Dec-15 2015 1-Jan-16 31-Dec-18

Bd Res. No. 87
3086 IMELDA M. MALAPOTE Bd Res. No. 93 dtd. Sept. 11, 2007 31-Dec-09 dtd. April 30, 2010 30-Apr-10 31-Dec-12

Bd. Res. No. 135


dtd. Sept. 25,
3087 FLORDELIZA P. MENDOZA Bd. Res. No. 104 dtd. Oct. 26, 2009 31-Dec-12 2012 1-Jan-13 31-Dec-15
Bd Res. No. 203
dtd. November 2,
3088 FLORIDA PEÑA PASCUAL Bd Res. No. 42 dtd. Feb. 11, 2013 31-Dec-15 2015 1-Jan-16 31-Dec-18
Bd Res. No. 93
dtd. Sept. 11,
3089 JOSUE M. LORENZO 2007 11-Sep-07 31-Dec-09
Bd Res. No. 324
dtd. October 26,
3090 JUANITA BRIONES DE CHAVEZ Bd Res. No. 98 dtd. April 17, 2013 31-Dec-15 2016 26-Oct-16 31-Dec-18
Bd Res. No. 221
dtd. December
3091 JUVY ALABASTRO - TAKAGAKI Bd Res. No. 05 dtd. Jan. 27, 2010 31-Dec-12 28, 2012 1-Jan-13 31-Dec-15
Bd Res. No. 93
dtd. Sept. 11,
3092 ROSARIO C. VILLANO 2007 11-Sep-07 31-Dec-09

Page 287
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
IN THE PRACTICE OF PUBLIC ACCOUNTANCY
As of April 30, 2018
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. Sept. 11,
3093 MEDEL M. MAPAYE 2007 11-Sep-07 31-Dec-09
Bd Res. No. 93
dtd. Sept. 11,
3094 BELEN N. CRUZ 2007 11-Sep-07 31-Dec-09
Bd Res. No. 94
dtd. Sept. 11,
3095 BERNARDITA C. BAGUIOSO 2007 11-Sep-07 31-Dec-09

Bd Res. No. 79
3096 EVANGELINE ESPEJO MARA Bd Res. No. 94 dtd. Sept. 11, 2007 31-Dec-09 dtd. April 14, 2010 14-Apr-10 31-Dec-12
Bd Res. No. 94
dtd. Sept. 11,
3097 JERWIN S. YU 2007 11-Sep-07 31-Dec-09

Bd Res. No. 17
3098 MA. REGINA B. LORIA Bd Res. No. 94 dtd. Sept. 11, 2007 31-Dec-09 dtd. Jan. 27, 2010 27-Jan-10 31-Dec-12
Bd Res. No. 94
dtd. Sept. 11,
3099 MARIBETH R. BANOT 2007 11-Sep-07 31-Dec-09

Bd Res. No. 44
3100 MILA LOBRIO VARGAS Bd Res. No. 14 dtd. Jan. 27, 2010 31-Dec-12 dtd. Feb. 9, 2017 9-Feb-17 28-Dec-20
Bd Res. No. 94
dtd. Sept. 11,
3101 ORLANDO D. SICAT 2007 11-Sep-07 31-Dec-09

Bd Res. No. 190


3102 TEODORA RAFER RAMOS Bd Res. No. 147 dtd. Dec. 21. 2009 31-Dec-12 dtd. Oct. 24, 2012 1-Jan-13 31-Dec-15

Page 288
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
IN THE PRACTICE OF PUBLIC ACCOUNTANCY
As of April 30, 2018
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. 237
Bd. Res. No. 233 dtd. December dtd. December 4,
3103 DANILO CRUZ CRUZ 28, 2012 31-Dec-15 2015 1-Jan-16 31-Dec-18

Bd Res. No. 238 dtd. December 28, Bd Res. No. 151


3104 JOSEFINA M. NAVEA 2012 31-Dec-15 dtd. July 4, 2016 4-Jul-16 31-Dec-18

Bd Res. No. 238


3105 MA. CELINA A. MANGALINDAN Bd Res. No. 172 dtd. Oct. 22, 2012 31-Dec-15 dtd. Dec. 4, 2015 1-Jan-16 31-Dec-18

Bd Res. No. 82
3106 MICHELLEN SARITO BAYOT Bd Res. No. 95 dtd. Sept. 11, 2007 31-Dec-09 dtd. April 14, 2010 14-Apr-10 31-Dec-12
Bd Res. No. 95
dtd. Sept. 11,
3107 PILAR I. VELASCO 2007 11-Sep-07 31-Dec-09
Bd Res. No. 95
dtd. Sept. 11,
3108 RICARDO V. PEÑERO 2007 11-Sep-07 31-Dec-09

Bd Res. No. 163


3109 ROSARIO DARLUCIO JUAN Bd Res. No. 95 dtd. Sept. 11, 2007 31-Dec-09 dtd. Dec. 21, 2010 21-Dec-10 31-Dec-12
Bd Res. No. 96
dtd. Sept. 11,
3110 LORENA A. JACOBO 2007 11-Sep-07 31-Dec-09
Bd Res. No. 96
dtd. Sept. 11,
3111 MARIO B. MAMAWAG 2007 11-Sep-07 31-Dec-09

Page 289
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
IN THE PRACTICE OF PUBLIC ACCOUNTANCY
As of April 30, 2018
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. 28
3112 ORLANDO ALABASTRO NAVELINO Bd Res. No. 96 dtd. Sept. 11, 2007 31-Dec-09 dtd. Feb. 12, 2010 12-Feb-10 31-Dec-12
Bd Res. No. 220
Bd Res. No. 229 dtd. December 28, dtd. December 1,
3113 REMEDIOS MALEJANA DUCUSIN 2012 31-Dec-15 2015 1-Jan-16 31-Dec-18
Bd Res. No. 96
dtd. Sept. 11,
3114 VIRGILIO S. DE LA VEGA 2007 11-Sep-07 31-Dec-09

Bd Res. No. 20
3115 DEMOSTHENES REYES BAUTISTA Bd Res. No. 314 dtd. Dec. 27, 2013 31-Dec-16 dtd. Jan. 18, 2017 18-Jan-17 31-Dec-19

Bd Res. No. 09
3116 EUREKA D. YCASIANO Bd Res. No. 09 dtd. Feb. 2, 2015 31-Dec-17 dtd. Feb. 2, 2015 27-Nov-17 15-May-20
Bd Res. No. 97
dtd. Sept. 11,
3117 EVELYN G. OCAMPO 2007 11-Sep-07 31-Dec-09
Bd Res. No. 97
dtd. Sept. 11,
3118 JONATHAN Q. SIBUG 2007 11-Sep-07 31-Dec-09

Bd. Res. No. 134


3119 MARIA FLOR G. CODICO Bd Res. No. 97 dtd. Sept. 11, 2007 31-Dec-09 dtd. Oct. 27, 2009 1-Jan-10 31-Dec-12

Bd Res. No. 55
3120 MARTIN CLEMENTE PANGANDIAN Bd Res. No. 64 dtd. Mar. 26, 2010 31-Dec-12 dtd. Feb. 11, 2013 11-Feb-13 31-Dec-15

Page 290
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
IN THE PRACTICE OF PUBLIC ACCOUNTANCY
As of April 30, 2018
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. 97
dtd. Sept. 11,
3121 MICHAEL E. FACTURANAN 2007 11-Sep-07 31-Dec-09

Bd Res. No. 134 dtd. August 11, Bd Res. No. dtd.


3122 ALLAN CANDELARIA DACILLO 2015 31-Dec-17 Nov. 21, 2017 21-Nov-17 7-Jun-20

Bd Res. No. 97
dtd. Sept. 11,
3123 WILFRIDO R. WISCO 2007 11-Sep-07 31-Dec-09

Bd Res. No. dtd.


3124 ROBERT DAVID FERRER Bd Res. No. 81 dtd. July 8, 2015 31-Dec-17 Nov. 21, 2017 21-Nov-17 11-Aug-20

Bd Res. No. 65
3125 BRIAN REGINO BEJOSANO Bd Res. No. 98 dtd. Sept. 11, 2007 31-Dec-09 dtd. Mar. 26, 2010 26-Mar-10 31-Dec-12
Bd Res. No. 98
dtd. Sept. 11,
3126 ELLEN N. CORONADO 2007 11-Sep-07 31-Dec-09
Bd Res. No. 98
dtd. Sept. 11,
3127 GERMAN ESGUERRA, JR. 2007 11-Sep-07 31-Dec-09

Bd Res. No. 90
3128 HONORATA MEDINA-GAMAYO Bd Res. No. 122 dtd. Sept. 19, 2012 31-Dec-15 dtd. Mar. 31, 2016 31-Mar-16 31-Dec-18

Bd Res. No. 17
3129 MARIBEL D. ALBON Bd Res. No. 96 dtd. Oct. 19, 2011 31-Dec-13 dtd. Feb. 2, 2015 2-Feb-15 31-Dec-17

Page 291
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
IN THE PRACTICE OF PUBLIC ACCOUNTANCY
As of April 30, 2018
PREVIOUS ACCREDITATION APPROVAL
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NO. PARTNERSHIPS DATE DATE (BR NO. / DATE) From To

Bd Res. No. 227 dtd. December 28, Bd Res. No. 123


3130 NOEL BALABBO CADAUAN 2012 31-Dec-15 dtd. May 23, 2016 23-May-16 31-Dec-18
Bd Res. No. 98
dtd. Sept. 11,
3131 ROWENA S. SANTOS 2007 11-Sep-07 31-Dec-09
Bd Res. No. 200
Bd Res. No. 227 dtd. December 28, dtd. November 2,
3132 SHIRLEY G. SADORNAS 2012 31-Dec-15 2015 1-Jan-16 31-Dec-18
Bd Res. No. 204
dtd. November 2,
3133 CHRISTINE ERISPE SOUSA Bd Res. No. 55 dtd. Feb. 11, 2013 31-Dec-15 2015 1-Jan-16 31-Dec-18
Bd Res. No. 99
dtd. Sept. 11,
3134 ENRIQUE C. SAMONTE 2007 11-Sep-07 31-Dec-09

Bd Res. No. 79
3135 FLORA FRANCIA AYSON Bd Res. No. 99 dtd. Sept. 11, 2007 31-Dec-09 dtd. April 14, 2010 14-Apr-10 31-Dec-12
Bd Res. No. 99
dtd. Sept. 11,
3136 JOCELYN D. RAZ 2007 11-Sep-07 31-Dec-09
Bd Res. No. 195
Bd Res. No. 246 dtd. December 28, dtd. November 2,
3137 JULITA CARLOS MANAHAN 2012 31-Dec-15 2015 1-Jan-16 31-Dec-18

Bd Res. No. 78
3138 MARCIANA GO PUA Bd Res. No. 81 dtd. April 14, 2010 31-Dec-12 dtd. April 16, 2013 16-Apr-13 31-Dec-15

Bd Res. No. 08 dtd. August 13, Bd Res. No. ____


3139 MARIA AISHA PUNO MANGONDATO-RILLORAZA 2014 31-Dec-16 dtd. April 10, 2017 10-Apr-17 17-Jun-20

Page 292
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As of April 30, 2018
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.155
Bd Res. No. 208 dtd. November 12, dtd. August 24,
3140 MARILYN B. MARTINADA 2012 31-Dec-15 2015 1-Jan-16 31-Dec-18
Bd. Res. No. 198
dtd. November 2,
3141 NENITA GARCIA - COO Bd. Res. No. 204 dtd. Oct. 29, 2013 31-Dec-15 2015 1-Jan-16 31-Dec-18

Bd. Res. No. 125 dtd. August 28, Bd. Res. No. 242
3142 RHODORA P. CASAS 2013 31-Dec-15 dtd. Dec. 4, 2015 1-Jan-16 31-Dec-18
Bd Res. No. 238
Bd Res. No. 240 dtd. December 28, dtd. December 4,
3143 HELEN BUTAC MANZANO 2012 31-Dec-15 2015 1-Jan-16 31-Dec-18

Bd Res. No. 08
3144 LORENZO BAGUISI CABILI Bd Res. No. 12 dtd. Jan. 8, 2013 31-Dec-15 dtd. Feb. 9, 2016 9-Feb-16 31-Dec-18
Bd Res. No. 100
dtd. Sept. 11,
3145 NELSON D. LAUNIO 2007 11-Sep-07 31-Dec-09

Bd. Res. No.


____ dtd. April
3146 ROLAND AGUILAR EBREO Bd. Res. No. 122 dtd. Oct. 26, 2009 31-Dec-12 10, 2017 10-Apr-17 3-Nov-20 CANCELLED - Under
Bd Res. No. 245 Muntuerto, Almendras
dtd. December & Co. Board
3147 VICTORINO RAMOS ALMENDRAS Bd Res. No. 123 dtd. Sept. 6, 2010 31-Dec-12 28, 2012 1-Jan-13 31-Dec-15 Resolution No. 06

Bd. Res. No. 271


3148 YOLANDA M. TOLENTINO Bd. Res. No. 161 dtd. Oct. 22, 2012 31-Dec-15 dtd. Dec. 28, 2015 1-Jan-16 31-Dec-18

Page 293
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


3149 ZENITH C. CAMU Bd Res. No. 08 dtd. Jan. 8, 2013 31-Dec-15 dtd. Dec.No.
Bd Res. 1, 2015
195 1-Jan-16 31-Dec-18
dtd. November 2,
3150 ALICIA LAROYA ACOBA Bd Res. No. 09 dtd. Jan. 8, 2013 31-Dec-15 2015 1-Jan-16 31-Dec-18

Bd Res. No. 244 dtd. December 28, Bd Res. No. 88


3151 DELIA O. AQUINO 2012 31-Dec-15 dtd. Mar. 31, 2016 31-Mar-16 31-Dec-18

Bd. Res. No. 131 dtd. Sept. 25, Bd. Res. No. 34
3152 NOEMI C. BRUSAS 2012 31-Dec-15 dtd. Feb. 9, 2016 9-Feb-16 31-Dec-18

Bd Res. No. 76
3153 CARLOS REYES NEMENZO, JR. Bd Res. No. 10 dtd. Jan. 27, 2010 31-Dec-12 dtd. July 8, 2015 8-Jul-15 31-Dec-17
Bd Res. No. 104
dtd. Sept. 14,
3154 CATHERINE D. FRANCISCO 2007 14-Sep-07 31-Dec-09

Bd Res. No. 239


3155 DANILO LACSAMANA MEJIA Bd Res. No. 33 dtd. Jan. 23, 2013 31-Dec-15 dtd. Dec. 4, 2015 1-Jan-16 31-Dec-18

Bd Res. No. 104 dtd. Sept. 14, Bd Res. No. 24


3156 GRACE LEDESMA RUSTE 2007 31-Dec-09 dtd. Feb. 25, 2011 25-Feb-11 31-Dec-13

Bd Res. No. 95 dtd. August 13, Bd Res. No. 24


3157 MELANIO BAÑADERA PANO, JR. 2012 31-Dec-15 dtd. Feb. 9, 2016 9-Feb-16 31-Dec-18
Bd Res. No. 104
dtd. Sept. 14,
3158 PRISCILLA D. PALER 2007 14-Sep-07 31-Dec-09

Page 294
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
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As of April 30, 2018
PREVIOUS ACCREDITATION APPROVAL
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NO. PARTNERSHIPS DATE DATE (BR NO. / DATE) From To

Bd Res. No. 104 dtd. Sept. 14, Bd Res. No. 218


3159 REBECCA M. DULFO 2007 31-Dec-09 dtd. April 20, 2017 20-Apr-17 17-Nov-20

Bd Res. No. dtd.


3160 SOCORRO TIAMZON PAZ Bd Res. No. 148 dtd. Dec. 21, 2009 31-Dec-12 May 12, 2017 12-May-17 27-Jun-20

Bd Res. No. 235 dtd. December 28, Bd Res. No. 23


3161 WELLINGTON ZAMUDIO BALTAZAR 2012 31-Dec-15 dtd. Feb. 9, 2016 9-Feb-16 31-Dec-18

Bd Res. No. ___


3162 WILFREDO GORDOLAN PAGARAN Bd Res. No. 69 dtd. March 6, 2013 31-Dec-15 dtd. April 10, 2017 10-Apr-17 5-Sep-20
Bd Res. No. 245
dtd. December
3163 DOLORES DE GUZMAN GALLO Bd Res. No. 200 dtd. Oct. 24, 2012 31-Dec-15 14, 2015 1-Jan-16 31-Dec-18
Bd Res. No. 246
dtd. December
3164 GLENN AMIDO MAGADIA Bd Res. No. 16 dtd. Jan. 8, 2013 31-Dec-15 14, 2015 1-Jan-16 31-Dec-18

Bd Res. No. 130 dtd. August 11, Bd Res. No. dtd.


3165 MARIA FE PALANA SARMIENTO 2015 31-Dec-18 March 7, 2018 7-Mar-18 31-Dec-21
Bd Res. No. 105
dtd. Sept. 14,
3166 MARIA LIZA P. EBARLE 2007 14-Sep-07 31-Dec-09
Bd Res. No. 105
dtd. Sept. 14,
3167 MARICEL Q. CARILLO 2007 14-Sep-07 31-Dec-09
Bd Res. No. 105
dtd. Sept. 14,
3168 PEDRO S. A. GALANG 2007 14-Sep-07 31-Dec-09

Page 295
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PREVIOUS ACCREDITATION APPROVAL
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NO. PARTNERSHIPS DATE DATE (BR NO. / DATE) From To

Bd Res. No. 145


3169 DANTE E. TAN dtd. Oct. 3, 2007 3-Oct-07 31-Dec-09
Bd Res. No. 105
dtd. Sept. 14,
3170 TOLOMEO D. LIGUTAN & CO. 2007 14-Sep-07 31-Dec-09 Cancelled
Bd Res. No. 106
dtd. Sept. 14,
3171 ARNULFO A. SANTOS 2007 14-Sep-07 31-Dec-09
Bd Res. No. 289
dtd. September
3172 ANTHONY MENDOZA YENKO Bd Res. No. 86 dtd. April 16, 2013 31-Dec-15 28, 2016 28-Sep-16 31-Dec-18

Bd Res. No. 106 dtd. Sept. 14, Bd Res. No. 80


3173 CARMELITA OSDON TAN 2007 31-Dec-09 dtd. April 14, 2010 14-Apr-10 31-Dec-12
Bd Res. No. 106
dtd. Sept. 14,
3174 LEON M. ONGUE III 2007 14-Sep-07 31-Dec-09

Bd. Res. No. 222


3175 NIELINDA D. DIZON Bd. Res. No. 182 dtd. Oct. 22, 2012 31-Dec-15 dtd. Dec. 1, 2015 1-Jan-16 31-Dec-18

Bd Res. No. 221


3176 RENITA TRINIDAD G. ALBA Bd Res. No. 26 dtd. Jan. 23, 2013 31-Dec-15 dtd. Dec. 1, 2015 1-Jan-16 31-Dec-18

Bd Res. No. 106


dtd. Sept. 14,
3177 ROMULO L. GEOCANIGA 2007 14-Sep-07 31-Dec-09

Bd Res. No. 197 dtd. November 2, Bd Res. No. dtd.


3178 SUCYLIN F. VERO 2015 31-Dec-18 March 19, 2018 19-Mar-18 17-Mar-21

Page 296
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PREVIOUS ACCREDITATION APPROVAL
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NO. PARTNERSHIPS DATE DATE (BR NO. / DATE) From To
Bd Res. No. 242
Bd Res. No. 242 dtd. December 28, dtd. December 4,
3179 VIOLETA L. ABAD 2012 31-Dec-15 2015 1-Jan-16 31-Dec-18

Bd. Res. No. 95 dtd. August 13, Bd. Res. No. 247
3180 ALMA P. BINSOL 2012 31-Dec-15 dtd. Dec. 14, 2015 1-Jan-16 31-Dec-18

Bd Res. No. 107 dtd. Sept. 14, Bd Res. No. 03


3181 DEMETRIA C. BADONG 2007 31-Dec-09 dtd. Jan. 18, 2017 18-Jan-17 31-Dec-19

Bd Res. No. 196


3182 EVELYN T. LAU Bd Res. No. 78 dtd. April 14, 2010 31-Dec-12 dtd. Oct. 24, 2012 1-Jan-13 31-Dec-15

Bd Res. No. 195


3183 JOYCE DY TY Bd Res. No. 83 dtd. April 14, 2010 31-Dec-12 dtd. Oct. 24, 2012 1-Jan-13 31-Dec-15

Bd Res. No. 42
3184 LOURDES CAMARA BAUTE Bd Res. No. 56 dtd. Mar. 23, 2010 31-Dec-12 dtd. Feb. 11, 2013 11-Feb-13 31-Dec-15

Bd Res. No. 107 dtd. Sept. 14, Bd Res. No. 07


3185 MAXELINDO EYULI PUNZALAN 2007 31-Dec-09 dtd. Feb. 8, 2011 8-Feb-11 31-Dec-13

Bd Res. No. 234 dtd. December 28, Bd Res. No. 34


3186 RAMON M. RILLES 2012 31-Dec-15 dtd. Feb. 9, 2016 9-Feb-16 31-Dec-18
Bd Res. No. 143
Bd Res. No. 108 dtd. Sept. 14, dtd. August 17,
3187 GLICERIO FLORES SANCON 2007 31-Dec-09 2015 17-Aug-15 31-Dec-17
Bd Res. No. 108
dtd. Sept. 14,
3188 JESUS N. SALVINO 2007 14-Sep-07 31-Dec-09

Page 297
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As of April 30, 2018
PREVIOUS ACCREDITATION APPROVAL
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NO. PARTNERSHIPS DATE DATE (BR NO. / DATE) From To

Bd Res. No. 08 dtd. August 13, Bd Res. No. 212


3189 PERFECTO LORENZO ENRIQUEZ 2014 31-Dec-16 dtd. April 20, 2017 20-Apr-17 18-Apr-20
Bd. Res. No. 203
Bd. Res. No. 143 dtd. Sept. 25, dtd. November 2,
3190 RAUL CABALLERO BUENO 2012 31-Dec-15 2015 1-Jan-16 31-Dec-18
Bd Res. No. 209
dtd. November
3191 ROSALINDA BRAZA BELCHEZ Bd Res. No. 08 dtd. Jan. 27, 2010 31-Dec-12 12, 2012 1-Jan-13 31-Dec-15
Bd Res. No. 132
dtd. August 11,
3192 WILFREDO FRANCISCO VIDAL Bd Res. No. 98 dtd. April 17, 2013 31-Dec-15 2015 1-Jan-16 31-Dec-18

Bd Res. No. 110 dtd. Sept. 14, Bd Res. No. 83


3193 FAUSTINO T. OTANES, JR. 2007 31-Dec-09 dtd. April 14, 2010 14-Apr-10 31-Dec-12

Bd Res. No. 443


3194 MARIA VICTORIA RANIEL PAG-ONG Bd Res. No. 189 dtd. Oct. 29, 2013 31-Dec-16 dtd. Dec. 14, 2016 1-Jan-17 31-Dec-19

Bd Res. No. 112 dtd. Sept. 14, Bd Res. No. 07


3195 DULCE BARTOLOME SANCHEZ 2007 31-Dec-09 dtd. Jan. 27, 2010 27-Jan-10 31-Dec-12
Bd Res. No. 248
dtd. August 25,
3196 ANNIE ESTRADA NUELAN Bd Res. No. 51 dtd. Feb. 11, 2013 31-Dec-15 2016 25-Aug-16 31-Dec-18

Bd Res. No. 116 dtd. Sept. 14, Bd Res. No. 83


3197 ADELAIDA G. ALEJANDRO 2007 31-Dec-09 dtd. April 14, 2010 14-Apr-10 31-Dec-12
Bd Res. No. 76
dtd. March 28,
3198 CARMELITA DIONESIO JUNGCO Bd Res. No. 62 dtd. March 6, 2013 31-Dec-15 2016 28-Mar-16 31-Dec-18

Page 298
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
IN THE PRACTICE OF PUBLIC ACCOUNTANCY
As of April 30, 2018
PREVIOUS ACCREDITATION APPROVAL
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NO. PARTNERSHIPS DATE DATE (BR NO. / DATE) From To
Bd Res. No. 116
dtd. Sept. 14,
3199 CZARINA KATHLEEN R. PORTUGAL 2007 14-Sep-07 31-Dec-09
Bd Res. No. 417
dtd. November
3200 EMIL BARTOLOME BERNABE Bd Res. No. 48 dtd. Feb. 11, 2013 31-Dec-15 24, 2016 24-Nov-16 31-Dec-18
Bd. Res. No. 201
dtd. November 2,
3201 AMELIA PUNONGBAYAN GARCIA Bd. Res. No. 198dtd. Oct. 24, 2012 31-Dec-15 2015 1-Jan-16 31-Dec-18

Bd Res. No. 117 dtd. Sept. 14, Bd Res. No. 135


3202 ALICIA B. AGUSTIN 2007 31-Dec-09 dtd. Dec. 2, 2010 2-Dec-10 31-Dec-12
Bd. Res. No. 172
dtd. Sept. 21,
3203 ANALOR J. DELA PEÑA Bd. Res. No. 177 dtd. Oct. 22, 2012 31-Dec-15 2015 1-Jan-16 31-Dec-18

Bd Res. No. 09
3204 BIENVENIDO ALEGADO GASMENA Bd Res. No. 17 dtd. Feb. 25, 2011 31-Dec-13 dtd. Feb. 2, 2015 2-Feb-15 31-Dec-17
Bd Res. No. 117
dtd. Sept. 14,
3205 CARLITO A. MAMIIT 2007 14-Sep-07 31-Dec-09

Bd Res. No. 273


3206 EDWINA R. MISCREOLA Bd Res. No. 43 dtd. Feb. 11, 2013 31-Dec-15 dtd. Dec. 28, 2015 1-Jan-16 31-Dec-18

Bd Res. No. 47
3207 MARIA LAARNI BAUTISTA NATIVIDAD Bd Res. No. 190 dtd. Oct. 24, 2012 31-Dec-15 dtd. Feb. 17, 2016 17-Feb-16 31-Dec-18
Bd Res. No. 117
dtd. Sept. 14,
3208 MA. MIRAFLOR N. CABARLES - QUINITIO 2007 14-Sep-07 31-Dec-09

Page 299
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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. 14,
3209 MARCELIANO S. REYES 2007 14-Sep-07 31-Dec-09

Bd Res. No. 23
3210 RIZALINO ALVAREZ SANTOS Bd Res. No. 68 dtd. March 6, 2013 31-Dec-15 dtd. Feb. 9, 2016 9-Feb-16 31-Dec-18

Bd Res. No. 239 dtd. December 28, Bd Res. No. 21


3211 ZOSIMO DIZON MAGLANGIT, JR. 2012 31-Dec-15 dtd. Feb.No.
Bd Res. 9, 2016
63 9-Feb-16 31-Dec-18
dtd. March 6,
3212 ANGELINA S. BUTAC Bd Res. No. 112 dtd. Sept. 6, 2010 31-Dec-12 2013 6-Mar-13 31-Dec-15
Bd Res. No. 272
Bd Res. No. 246 dtd. December 28, dtd. December
3213 ANNABEL A. CRUZ 2012 31-Dec-15 28, 2015 1-Jan-16 31-Dec-18

Bd Res. No. 118 dtd. Sept. 14, Bd Res. No. 433


3214 ELISA DE GUZMAN MARIANO 2007 31-Dec-09 dtd. Dec. 14, 2016 1-Jan-17 31-Dec-19

Bd Res. No. 14
3215 JOSE BAYDO SALONGA Bd Res. No. 08 dtd. Jan. 27, 2010 31-Dec-12 dtd. Jan. 8, 2013 8-Jan-13 31-Dec-15

Bd Res. No. 27
3216 JUAN DE GUZMAN CUNANAN Bd Res. No. 13 dtd. Jan. 8, 2013 31-Dec-15 dtd. Feb. 9, 2016 9-Feb-16 31-Dec-18

Bd. Res. No. 102


dtd. August 13,
3217 MARISSA GONZALES MALOLES Bd. Res. No. 116 dtd. Oct. 26, 2009 31-Dec-12 2012 1-Jan-13 31-Dec-15

Bd Res. No. 118 dtd. Sept. 14, Bd Res. No. 145


3218 MIRIAM GARCIA - FUENTES 2007 31-Dec-09 dtd. Dec. 21, 2009 1-Jan-10 31-Dec-12

Page 300
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NO. PARTNERSHIPS DATE DATE (BR NO. / DATE) From To
Bd Res. No. 118
dtd. Sept. 14,
3219 PURIFICACION C. ANDRADA 2007 14-Sep-07 31-Dec-09
Bd Res. No. 118
dtd. Sept. 14,
3220 ROSALIE P. RAMOS 2007 14-Sep-07 31-Dec-09
Bd Res. No. 47
dtd. Feb. 17,
3221 YANAGIYA R. PEREZ-RAYA Bd Res. No. 70 dtd. March 6, 2013 31-Dec-15 2016 17-Feb-16 31-Dec-18
Partner of Mateo,
Pulido, Ramos and
Bd Res. No. 119 Company BOA No.
dtd. Sept. 14, 3601 dtd. Nov. 29,
3222 GERONIMO M. PULIDO 2007 14-Sep-07 31-Dec-09 2007.
Bd Res. No. 121
dtd. Sept. 14,
3223 ANTERA RAYPON PANCHO 2007 14-Sep-07 31-Dec-09

Bd. Res. No. 235 dtd. December Bd. Res. No. 96


3224 BERNARDO HADUCA ANTOLIN 28, 2012 31-Dec-15 dtd. Apr. 12, 2016 12-Apr-16 31-Dec-18
Bd Res. No. 198
dtd. November 2,
3225 DANTE RONTAS TORRES Bd Res. No. 168 dtd. Oct. 22, 2012 31-Dec-15 2015 1-Jan-16 31-Dec-18

Bd Res. No. 121 dtd. Sept. 14, Bd Res. No. 133


3226 IMELDA CASTILLO KHAN 2007 31-Dec-09 dtd. June 7, 2016 7-Jun-16 31-Dec-18

Bd Res. No. dtd.


3227 IRISH SAQUILAYAN RIVERO Bd Res. No. 166 dtd. Sept. 17, 2015 31-Dec-17 Jan. 11, 2018 11-Jan-18 21-Jun-21

Page 301
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
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NO. PARTNERSHIPS DATE DATE (BR NO. / DATE) From To

Bd Res. No. 118


3228 FRANCISCA CARPELA CABRERA Bd Res. No. 105 dtd. June 4, 2013 31-Dec-15 dtd. May 5, 2016 5-May-16 31-Dec-18
Bd Res. No. 121
dtd. Sept. 14,
3229 PRYDIX E. DIZON 2007 14-Sep-07 31-Dec-09
Bd Res. No. 121
dtd. Sept. 14,
3230 ROLAN L. DELA VEGA 2007 14-Sep-07 31-Dec-09

Bd Res. No. 121 dtd. Sept. 14, Bd Res. No. 91


3231 VIRGINIA F. LEYVA 2007 31-Dec-09 dtd. June 8, 2010 8-Jun-10 31-Dec-12

Bd Res. No. 121 dtd. Sept. 14, Bd Res. No. 78


3232 WARREN JOSEPH VALENCIA DULA 2007 31-Dec-09 dtd. April 14, 2010 14-Apr-10 31-Dec-12

Bd Res. No. 27
3233 ANACLETO DE MESA BANAAG, JR. Bd Res. No. 14 dtd. Jan. 27, 2010 31-Dec-12 dtd. Jan. 23, 2013 23-Jan-13 31-Dec-15
Bd Res. No. 04
dtd.January 18,
3234 ANITA QUIAMBAO CASTRO Bd Res. No. 284 dtd. Dec. 23, 2013 31-Dec-16 2018 10-Apr-17 6-May-20
Bd Res. No. 122
dtd. Sept. 17,
3235 BALTAZAR N. ENDRIGA 2007 17-Sep-07 31-Dec-09

Bd. Res. No. 64


3236 EVELYN A. PILAPIL Bd. Res. No. 52 dtd. Feb. 11, 2013 31-Dec-15 dtd. Feb. 19, 2016 19-Feb-16 31-Dec-18
Bd Res. No. 122
dtd. Sept. 17,
3237 MILAGROS D. SANTIAGO-CASTRO 2007 17-Sep-07 31-Dec-09

Page 302
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NO. PARTNERSHIPS DATE DATE (BR NO. / DATE) From To

Bd. Res. No. 110


3238 MARIBETH DIMA-ANGAY BORLONGAN Bd Res. No. 73 dtd. March 6, 2013 31-Dec-15 dtd. Apr. 15, 2016 15-Apr-16 31-Dec-18

Accreditation cancelled.
Formed Partnership:
Bd Res. No. 122 Cuesta, Borbajo &
dtd. Sept. 17, Associates (BR No. 106
3239 NELSON S. BORBAJO 2007 17-Sep-07 31-Dec-09 dated October 26, 2009)

Bd. Res. No. 78


3240 RONALDO CAOLE LIMBO Bd. Res. No. 95 dtd. Aug. 13, 2012 31-Dec-15 dtd. July 8, 2015 1-Jan-16 31-Dec-18

Bd Res. No. 48
3241 VICENTE CAPINPIN LAMBUS Bd Res. No. 116 dtd. Sept. 06, 2010 31-Dec-12 dtd. Feb. 11, 2013 11-Feb-13 31-Dec-15
Bd Res. No. 122
dtd. Sept. 17,
3242 JANE R. SEVESES 2007 17-Sep-07 31-Dec-09
Bd Res. No. 124
dtd. Sept. 17,
3243 CRESENCIO N. PALPAGAN, JR. 2007 17-Sep-07 31-Dec-09

Bd Res. No. 124 dtd. Sept. 17, Bd. Res. No. 116
3244 DAN GARCIA YAMZON 2007 31-Dec-09 dtd. Oct. 26, 2009 1-Jan-10 31-Dec-12
Bd Res. No. 124
dtd. Sept. 17,
3245 ERLINDA CONTRERAS BELTRAN 2007 17-Sep-07 31-Dec-09

Page 303
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
IN THE PRACTICE OF PUBLIC ACCOUNTANCY
As of April 30, 2018
PREVIOUS ACCREDITATION APPROVAL
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NO. PARTNERSHIPS DATE DATE (BR NO. / DATE) From To

Bd. Res. No. 184


3246 ERNESTO VALDEZ GORDOVEZ Bd. Res. No. 175 dtd. Oct. 22, 2012 31-Dec-15 dtd. Oct. 13, 2015 1-Jan-16 31-Dec-18

Bd Res. No. 65
3247 FELIXBERTO PANSOY DE CASTRO Bd Res. No. 85 dtd. April 16, 2013 31-Dec-15 dtd. Feb. 19, 2016 19-Feb-16 31-Dec-18
Bd Res. No. 233
dtd. December
3248 MARGARITA P. CAMERINO Bd Res. No. 61 dtd. Mar. 23, 2010 31-Dec-12 28, 2012 1-Jan-13 31-Dec-15
Bd Res. No. 124
dtd. Sept. 17,
3249 MARIO S. SAURE 2007 17-Sep-07 31-Dec-09

Bd. Res. No. 123


3250 MARITES TIQUIO MALICDEM Bd. Res. No. 30 dtd. Jan. 23, 2013 31-Dec-15 dtd. May 23, 2016 23-May-16 31-Dec-18

Bd Res. No. 124 dtd. Sept. 17, Bd Res. No. 79


3251 ROSALINA SARMIENTO CASTILLO 2007 31-Dec-09 dtd. April 14, 2010 14-Apr-10 31-Dec-12
Bd Res. No. 125
dtd. Sept. 17,
3252 CARLOS R. CONTRERAS 2007 17-Sep-07 31-Dec-09

Bd. Res. No. 107


3253 CHARLIE BONGON CANADA Bd Res. No. 71 dtd. June 5, 2012 31-Dec-14 dtd. April 12, 2016 12-Apr-16 31-Dec-18

Bd Res. No. 26
3254 ELAINE LIM TAN Bd Res. No. 165 dtd. Oct. 22, 2012 31-Dec-15 dtd. Feb. 9, 2016 9-Feb-16 31-Dec-18

Page 304
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
IN THE PRACTICE OF PUBLIC ACCOUNTANCY
As of April 30, 2018
PREVIOUS ACCREDITATION APPROVAL
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NO. PARTNERSHIPS DATE DATE (BR NO. / DATE) From To

Bd Res. No. 51
3255 ELY V. BONSATO Bd Res. No. 212 dtd. Oct. 29, 2013 31-Dec-15 dtd. Feb. 18, 2016 18-Feb-16 31-Dec-18
Bd Res. No. 125
dtd. Sept. 17,
3256 EMILY M. ORION 2007 17-Sep-07 31-Dec-09

Bd Res. No. 237


3257 DULCE M. BALOD Bd Res. No. 167 dtd. Oct. 22, 2012 31-Dec-15 dtd. Dec. 4, 2015 1-Jan-16 31-Dec-18
Bd Res. No. 125
dtd. Sept. 17,
3258 MYRNA B. MATOZA 2007 17-Sep-07 31-Dec-09
Bd. Res. No.177
Bd. Res. No. 221 dtd. December dtd. October 13,
3259 ALFONSO MAGPILI MABOLO 28, 2012 31-Dec-15 2015 1-Jan-16 31-Dec-18
Bd Res. No. 126
dtd. Sept. 17,
3260 ANGELINA S. GUILALAS 2007 17-Sep-07 31-Dec-09
Bd Res. No. 207
dtd. November 2,
3261 BERNADETTE KHO DIMZON Bd Res. No. 08 dtd. Jan. 8, 2013 31-Dec-15 2015 1-Jan-16 31-Dec-18

Bd Res. No. 209


dtd. November
3262 EDNA JURBAN PERALTA Bd Res. No. 54 dtd. Mar. 23, 2010 31-Dec-12 12, 2012 1-Jan-13 31-Dec-15

Bd Res. No. 81
3263 HECTOR ENRIQUEZ JULIANO Bd Res. No. 05 dtd. Jan. 27, 2010 31-Dec-12 dtd. July 8, 2015 8-Jul-15 31-Dec-17

Page 305
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
IN THE PRACTICE OF PUBLIC ACCOUNTANCY
As of April 30, 2018
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. 126
dtd. Sept. 17,
3264 MA. TARA V. OROSCO 2007 17-Sep-07 31-Dec-09

Bd Res. No. 126


dtd. Sept. 17,
3265 MARK TERRY M. ESCARPE 2007 17-Sep-07 31-Dec-09

Bd Res. No. 198


dtd. November 2,
3266 AUGUSTO NORTE ANDRADE Bd Res. No. 109 dtd. Sept. 12, 2012 31-Dec-15 2015 1-Jan-16 31-Dec-18
Bd Res. No. 127
dtd. Sept. 20,
3267 BENITO C. FERNANDEZ 2007 20-Sep-07 31-Dec-09

Bd Res. No. 190


3268 CAMILO MALANA SADORNAS Bd Res. No. 106 dtd. June 4, 2013 31-Dec-15 dtd. Oct. 14, 2015 1-Jan-16 31-Dec-18
Bd Res. No. 04
Bd Res. No. 30 dtd. December 19, dtd. January 18,
3269 DANIEL BENGSON DIZON 2014 31-Dec-16 2018 10-Apr-17 6-Mar-20
Bd. Res. No. 206
dtd. November 2,
3270 MARIA P. DELA CRUZ Bd. Res. No. 19 dtd. Jan. 8, 2013 31-Dec-15 2015 1-Jan-16 31-Dec-18

Bd. Res. No. 242


3271 MA. ISABEL L. MILLANO Bd. Res. No. 16 dtd. Oct. 22, 2012 31-Dec-15 dtd. Dec. 4, 2015 1-Jan-16 31-Dec-18

Bd Res. No. 265


3272 MARIANO BOLOK BETIC Bd Res. No. 98 dtd. April 17, 2013 31-Dec-15 dtd. Dec. 21, 2015 1-Jan-16 31-Dec-18
Bd Res. No. 129
dtd. Sept. 26,
3273 EDDIE L. LAO 2007 26-Sep-07 31-Dec-09

Page 306
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
IN THE PRACTICE OF PUBLIC ACCOUNTANCY
As of April 30, 2018
PREVIOUS ACCREDITATION APPROVAL
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NO. PARTNERSHIPS DATE DATE (BR NO. / DATE) From To

Bd Res. No. 34
3274 FERDINAND SANARES REYES Bd Res. No. 79 dtd. April 16, 2013 31-Dec-15 dtd. Feb. 9, 2016 9-Feb-16 31-Dec-18

Bd Res. No. 129 dtd. Sept. 26, Bd. Res. No. 105
3275 GREGORIO U. LUMJOD 2007 31-Dec-09 dtd. Oct. 26, 2009 1-Jan-10 31-Dec-12
Bd Res. No. 129
dtd. Sept. 26,
3276 JONATHAN IRWIN T. OPINIANO 2007 26-Sep-07 31-Dec-09

Bd Res. No. 129 dtd. Sept. 26, Bd Res. No. 95


3277 MA. TERESA LEILANI R. VERGARA 2007 31-Dec-09 dtd. June 8, 2010 8-Jun-10 31-Dec-12
Bd Res. No. 129
dtd. Sept. 26,
3278 SHEILA MARIE D. DELA CRUZ 2007 26-Sep-07 31-Dec-09

Bd Res. No. 09
3279 SISENIA B. CHIN Bd Res. No. 53 dtd. Feb. 11, 2013 31-Dec-15 dtd. Feb.9, 2016 9-Feb-16 31-Dec-18

Bd Res. No. 34
3280 VIRGINIA N. BATISTIANA Bd Res. No. 13 dtd. Jan. 8, 2013 31-Dec-15 dtd. Feb. 9, 2016 9-Feb-16 31-Dec-18
Bd Res. No. 130
dtd. Sept. 26,
3281 GUILLERMO C. FUERTE 2007 26-Sep-07 31-Dec-09

Bd Res. No. 246


3282 JEODIMEL REYES OCTAVIANO Bd Res. No. 198 dtd. Oct. 24, 2012 31-Dec-15 dtd. Dec. 14, 2015 1-Jan-16 31-Dec-18

Bd Res. No. 130 dtd. Sept. 26, Bd Res. No. 149


3283 JESSICA F. PINEDA 2007 31-Dec-09 dtd. Dec. 21, 2009 1-Jan-10 31-Dec-12

Page 307
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
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As of April 30, 2018
PREVIOUS ACCREDITATION APPROVAL
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NO. PARTNERSHIPS DATE DATE (BR NO. / DATE) From To

Bd Res. No. 86
3284 JOVITO VICTORINO GERTES Bd Res. No. 25dtd. Jan. 23, 2013 31-Dec-15 dtd. Mar. 31, 2016 31-Mar-16 31-Dec-18

Bd Res. No. 130 dtd. Sept. 26, Bd Res. No. 39


3285 LIZABETH JAMEN DAGACDAC 2007 31-Dec-09 dtd. Dec. 19, 2014 19-Dec-14 31-Dec-16

Bd Res. No. 130 dtd. Sept. 26, Bd Res. No. dtd.


3286 MA. LORETA N. SANTOS 2007 31-Dec-09 July 18, 2017 18-Jul-17 12-Aug-20
Bd Res. No. 197
dtd. November 2,
3287 NEMITO CASTRO AURELIO Bd Res. No. 55 dtd. Feb. 11, 2013 31-Dec-15 2015 1-Jan-16 31-Dec-18
Bd Res. No. 145
Bd Res. No. 95 dtd. August 13, dtd. August 17,
3288 OFELIA MARQUEZ RIVERA 2012 31-Dec-15 2015 1-Jan-16 31-Dec-18

Bd Res. No. 79
3289 RAYMUNDA VERGARA MIRANDA Bd Res. No. 68 dtd. March 6, 2013 31-Dec-15 dtd. Mar. 28, 2016 28-Mar-16 31-Dec-18
Bd Res. No. 130
dtd. Sept. 26,
3290 ROSALIE S. MILAN 2007 26-Sep-07 31-Dec-09

Bd Res. No. 224


3291 ASUNCION DELOS REYES CAPISTRANO Bd Res. No. 54 dtd. Feb. 11, 2013 31-Dec-15 dtd. Dec. 1, 2015 1-Jan-16 31-Dec-18

ELIZABETH VILLAFRANCA HULIPAS ( Formerly: Bd Res. No. 229


3292 ELIZABETH Q. VILLAFRANCA) Bd Res. No. 17 dtd. Jan. 8, 2013 31-Dec-15 dtd. Dec. 1, 2015 1-Jan-16 31-Dec-18

Bd Res. No. 79
3293 ERNESTO CENTENO ALCANTARA Bd Res. No. 26 dtd. Jan. 23, 2013 31-Dec-15 dtd. Mar. 28, 2016 28-Mar-16 31-Dec-18

Page 308
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
IN THE PRACTICE OF PUBLIC ACCOUNTANCY
As of April 30, 2018
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


3294 ESMENIA P. BATALLONES 2007 31-Dec-09 dtd. Mar. 23, 2010 23-Mar-10 31-Dec-12

Bd. Res. No. 241


3295 JULITO COLOT PELAYO Bd. Res. No. 199 dtd. Oct 24, 2012 31-Dec-15 dtd. Dec. 4, 2015 1-Jan-16 31-Dec-18

Bd Res. No. dtd.


3296 JUVY ATIENZA COMO Bd Res. No. 46 dtd. Feb. 11, 2013 31-Dec-15 May 12, 2017 12-May-17 7-May-20
Bd Res. No. 351
dtd. November 3,
3297 MENANDRO MORENO ALVAREZ Bd Res. No. 62 dtd. March 6, 2013 31-Dec-15 2016 3-Nov-16 31-Dec-18

Bd Res. No. 17
3298 MYRNA G. FERNANDEZ Bd Res. No. 92 dtd. June 8, 2010 31-Dec-12 dtd. Feb. 2, 2015 2-Feb-15 31-Dec-17
Bd Res. No. 131
dtd. Sept. 26,
3299 NOEL P. BERSABA 2007 26-Sep-07 31-Dec-09
Bd Res. No. 173
Bd Res. No. 219 dtd. December 28, dtd. Sept. 21,
3300 RAPHAEL CALALANG MIGUEL 2012 31-Dec-15 2015 1-Jan-16 31-Dec-18

Bd Res. No. 57
3301 DELURIA & ASSOCIATES Bd Res. No. 87 dtd. April 30, 2010 31-Dec-12 dtd. April 13, 2012 1-Jan-13 31-Dec-15

Bd Res. No. 133 dtd. Sept. 26, Bd Res. No. 92


3302 ANTONIA A. DEL VALLE 2007 31-Dec-09 dtd. June 8, 2010 8-Jun-10 31-Dec-12
Bd Res. No. 133
dtd. Sept. 26,
3303 MARIA LUISA T. IGNACIO 2007 26-Sep-07 31-Dec-09

Page 309
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
IN THE PRACTICE OF PUBLIC ACCOUNTANCY
As of April 30, 2018
PREVIOUS ACCREDITATION APPROVAL
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NO. PARTNERSHIPS DATE DATE (BR NO. / DATE) From To
Bd. Res. No. 173
Bd. Res. No. 117 dtd. Sept. 19, dtd. Sept. 21,
3304 MARYBABYLYN SANGALANG JARDINIANO 2012 31-Dec-15 2015 1-Jan-16 31-Dec-18

Bd Res. No. 133


dtd. Sept. 26,
3305 MILAGROS O. FURAGGANAN 2007
Bd Res. No. 133 26-Sep-07 31-Dec-09
dtd. Sept. 26,
3306 RODOLFO V. DELLA 2007 26-Sep-07 31-Dec-09

Bd Res. No. 133


dtd. Sept. 26,
3307 ROMEO T. ATACADOR 2007 26-Sep-07 31-Dec-09
Bd Res. No. 172
3308 CARLOS CAPALAD SAMSON Bd Res. No. 251 dtd. Nov. 11, 2013 31-Dec-15 dtd. April 7, 2017 7-Apr-17 13-Oct-20
Bd Res. No. 135
dtd. Sept. 26,
3309 CRISPIN C. REYES, JR. 2007 26-Sep-07 31-Dec-09

Bd Res. No. dtd.


3310 EDGAR NARBONETA TEJARES Bd Res. No. 65 dtd. March 6, 2013 31-Dec-15 May 12, 2017 12-May-17 9-Nov-20
Bd. Res. No. 135
dtd. Sept. 25,
3311 EULOGIO C. LIM Bd. Res. No. 114 dtd. Oct 26, 2009 31-Dec-12 2012 1-Jan-13 31-Dec-15
Bd Res. No. 21
dtd. February 9,
3312 EVA NAVARRO CORDERO Bd Res. No. 16 dtd. Jan. 8, 2013 31-Dec-15 2016 9-Feb-16 31-Dec-18
Bd Res. No. 83
dtd. August 13,
3313 MA. FATIMA SAN DIEGO JACINTO Bd Res. No. 27 dtd. Feb. 12, 2010 31-Dec-12 2012 1-Jan-13 31-Dec-15

Page 310
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
IN THE PRACTICE OF PUBLIC ACCOUNTANCY
As of April 30, 2018
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. 135
dtd. Sept. 26,
3314 MARIA O. LOBATON 2007 26-Sep-07 31-Dec-09

Bd Res. No. 135 dtd. Sept. 26, Bd Res. No. 80


3315 ROSEMARIE H. LARAÑO 2007 31-Dec-09 dtd. April 14, 2010 14-Apr-10 31-Dec-12

Bd Res. No. 205 dtd. November 12, Bd Res. No. 187


3316 TERESITA C. FLORES 2012 31-Dec-15 dtd. Oct. 14, 2015 1-Jan-16 31-Dec-18
Bd Res. No. 135
dtd. Sept. 26,
3317 VICTORIA ANCHETA MAMBA 2007 26-Sep-07 31-Dec-09

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

Bd Res. No. 138 dtd. Sept. 27, Bd Res. No. 14


3319 CESAR V. ESPIRITU 2007 31-Dec-09 dtd. Jan. 27, 2010 27-Jan-10 31-Dec-12
Bd Res. No. 138
dtd. Sept. 27,
3320 EFREN R. COSINAS 2007 27-Sep-07 31-Dec-09
Bd. Res. No. 206
dtd. November 2,
3321 LUCIA G. BAUTISTA Bd. Res. No. 175 dtd. Oct. 22, 2012 31-Dec-15 2015 1-Jan-16 31-Dec-18

Bd Res. No. 138 dtd. Sept. 27, Bd. Res. No. 116
3322 LUISA CAPACETE MAPOLA 2007 31-Dec-09 dtd. Oct. 26, 2009 1-Jan-10 31-Dec-12

Page 311
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
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As of April 30, 2018
PREVIOUS ACCREDITATION APPROVAL
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NO. PARTNERSHIPS DATE DATE (BR NO. / DATE) From To
Bd Res. No. 172
Bd Res. No. 242 dtd. December 28, dtd. Sept. 21,
3323 MARIA ANTONIETTE V. MARIANO-CRUZ 2012 42369.00 2015 1-Jan-16 31-Dec-18

Bd Res. No. 138


dtd. Sept. 27,
3324 MARIBETH G. ROQUE 2007 27-Sep-07 31-Dec-09
Bd Res. No. 138
dtd. Sept. 27,
3325 REMEDIOS M. CABANILLA 2007 27-Sep-07 31-Dec-09

Bd. Res. No. 269


3326 ROSEMARIE NICOLAS MORATO Bd. Res. No. 165 dtd. Oct. 22, 2012 31-Dec-15 dtd. Dec. 28, 2015 1-Jan-16 31-Dec-18

Bd Res. No. dtd.


3327 SUSAN MANDIA NACE Bd Res. No. 313 dtd. Dec. 27, 2013 31-Dec-16 July 18, 2017 18-Jul-17 11-Aug-20

Bd Res. No. dtd.


3328 ANNALI AFURONG ESTREMERA Bd Res. No. 52 dtd. Dec. 29, 2014 31-Dec-17 Jan. 11, 2018 11-Jan-18 26-Jul-21

Bd Res. No. 122 dtd. August 28, Bd Res. No. dtd.


3329 BERNARDO BEBANIO RUALLO 2013 31-Dec-15 May 12, 2017 12-May-17 24-Oct-20

Bd Res. No. 150


3330 ERLINDA VICENTE FONTANILLA Bd Res. No. 84 dtd. April 14, 2010 31-Dec-12 dtd. July 4, 2016 4-Jul-16 31-Dec-18

Bd Res. No. 165


3331 LEONCIA SEROHIJOS LASPIÑAS Bd Res. No. 108 dtd. June 4, 2013 31-Dec-16 dtd. April 7, 2017 7-Apr-17 22-Sep-20

Page 312
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
IN THE PRACTICE OF PUBLIC ACCOUNTANCY
As of April 30, 2018
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. dtd.


3332 MA. ELENA A. BUHAY Bd Res. No. 08 dtd. Feb. 2, 2015 31-Dec-17 Jan. 11, 2018 11-Jan-18 9-Mar-21

Bd Res. No. 139 dtd. Sept. 27, Bd Res. No. 170


3333 MAGNOLIA S. NEMIL 2007 31-Dec-09 dtd. April 7, 2017 7-Apr-17 10-Jan-20
Bd. Res. No. 203
dtd. November 2,
3334 MARCIAL CARREON PAGLINAWAN Bd. Res. No. 11 dtd. Jan. 8, 2013 31-Dec-15 2015 1-Jan-16 31-Dec-18
Bd Res. No. 139
dtd. Sept. 27,
3335 METODIO C. DUAT III 2007 27-Sep-07 31-Dec-09
Bd Res. No. 142
dtd. Sept. 27,
3336 OSCAR P. COSME 2007 27-Sep-07 31-Dec-09

Bd Res. No. 199


dtd. November 2,
3337 PACITA MARITANA TAN Bd Res. No. 82 dtd. April 16, 2013 31-Dec-15 2015 1-Jan-16 31-Dec-18
Bd Res. No. 34
dtd. December
3338 EDMUNDO GREGORIO VIANZON Bd Res. No. 64 dtd. Mar. 26, 2010 31-Dec-12 19, 2014 19-Dec-14 31-Dec-16
Bd Res. No. 195
3339 JERRY GALVAN DIOLATA Bd Res. No. 184 dtd. Oct. 22, 2012 31-Dec-15 dtd. Nov. 2, 2015 1-Jan-16 31-Dec-18
Bd Res. No. 144
3340 JESUS E. QUINSAY dtd. Oct. 1, 2007 1-Oct-07 31-Dec-09
Bd Res. No. 144
3341 JOSEPH A. CRUZ dtd. Oct. 1, 2007 1-Oct-07 31-Dec-09
Bd Res. No. 88
3342 KIT BINSOL MONTECILLO Bd Res. No. 144 dtd. Oct. 1, 2007 31-Dec-09 dtd. Mar. 31, 2016 31-Mar-16 31-Dec-18

Page 313
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
IN THE PRACTICE OF PUBLIC ACCOUNTANCY
As of April 30, 2018
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. 114


3343 MERCY N. RODRIGUEZ Bd Res. No. 144 dtd. Oct. 1, 2007 31-Dec-09 dtd. Oct. 26, 2009 1-Jan-10 31-Dec-12

Bd Res. No. 144


3344 RAUL SJ. DE GUZMAN dtd. Oct. No.
Bd Res. 1, 2007
164 1-Oct-07 31-Dec-09
dtd. Sept. 17,
3345 RIZALDY RUBIO MARTIN Bd Res. No. 223 dtd. Dec. 28, 2012 31-Dec-15 2015 1-Jan-16 31-Dec-18

Bd Res. No. 144


3346 RUBY A. SOTOZA dtd. Oct. No.
Bd Res. 1, 2007
195 1-Oct-07 31-Dec-09
Bd Res. No. 243 dtd. December 28, dtd. November 2,
3347 YOLANDA S. ROTAP 2012 31-Dec-15 2015 1-Jan-16 31-Dec-18
Bd Res. No. 269
3348 EVANGELINE G. MURAO Bd Res. No. 81 dtd. April 16, 2013 31-Dec-15 dtd. Dec. 28, 2015 1-Jan-16 31-Dec-18

Bd Res. No. 145


3349 MA. CECILIA O. VALIMENTO dtd. Oct. No.
Bd Res. 3, 2007
248 3-Oct-07 31-Dec-09
dtd. August 25,
3350 NOLI S. DE CASTRO Bd Res. No. 46 dtd. Feb. 11, 2013 31-Dec-15 2016 25-Aug-16 31-Dec-18
Bd Res. No. 145
3351 REYMUNDO R. GIRON, JR. dtd. Oct. 3, 2007 3-Oct-07 31-Dec-09
Bd Res. No. 24
3352 REYNALDO ZETA TESORO Bd Res. No. 19 dtd. Jan. 8, 2013 31-Dec-15 dtd. Feb.No.
Bd Res. 9, 2016
205 9-Feb-16 31-Dec-18
dtd. November 2,
3353 ZENAIDA L. SANTOS Bd Res. No. 30 dtd. Jan. 23, 2013 31-Dec-15 2015 1-Jan-16 31-Dec-18

Page 314
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
IN THE PRACTICE OF PUBLIC ACCOUNTANCY
As of April 30, 2018
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. 124


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

Bd Res. No. 145


3355 DILLENA REYES & ASSOCIATES dtd. Oct. 3, 2007 3-Oct-07 31-Dec-09

Bd. Res. No. 83


3356 DAVID ESPIRITU UGALI Bd Res. No. 146 dtd. Oct. 3, 2007 31-Dec-09 dtd. July 15, 2009 1-Jan-10 31-Dec-12

Bd Res. No. 189


3357 ERNESTO VINUYA PUNZALAN Bd Res. No. 169 dtd. Oct. 22, 2012 31-Dec-15 dtd. Oct. 14, 2015 1-Jan-16 31-Dec-18
Bd Res. No. 146
3358 FELICISIMA C. SARIA dtd. Oct. 3, 2007 3-Oct-07 31-Dec-09
Bd Res. No. 12
3359 FLORENCE E. ABENITA Bd Res. No. 146 dtd. Oct. 3, 2007 31-Dec-09 dtd. Jan. 27, 2010 27-Jan-10 31-Dec-12
Bd Res. No. 146
3360 JOEL P. ALCARMEN, JR. dtd. Oct. No.
Bd Res. 3, 2007
223 3-Oct-07 31-Dec-09
Bd Res. No. 243 dtd. December 28, dtd. December 1,
3361 MARIO RACELIS LOZANO 2012 31-Dec-15 2015 1-Jan-16 31-Dec-18

Bd Res. No. 146


3362 MICHELLE B. CAMARCE - GUCE dtd. Oct. 3, 2007 3-Oct-07 31-Dec-09
Bd. Res. No. 105
3363 SOLANO MAGLINTE BALUCAN Bd Res. No. 146 dtd. Oct. 3, 2007 31-Dec-09 dtd. Oct. 26, 2009 1-Jan-10 31-Dec-12

Page 315
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
IN THE PRACTICE OF PUBLIC ACCOUNTANCY
As of April 30, 2018
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. 84 dtd. August 13, Bd Res. No. 188


3364 SUSAN SORIANO-VIRAY 2012 31-Dec-15 dtd. Oct. 14, 2015 1-Jan-16 31-Dec-18

Bd Res. No. 147


3365 ARLENE T. QUIATZON dtd. Oct. No.
Bd Res. 3, 2007
197 3-Oct-07 31-Dec-09
dtd. November 2,
3366 CARMENCITA SUANSING SOBERANO Bd Res. No. 76 dtd. April 16, 2013 31-Dec-15 2015 1-Jan-16 31-Dec-18

Bd. Res. No. 120 dtd. Sept. 19, Bd. Res. No. 186
3367 ERLINDA T. DURITAN 2012 31-Dec-15 dtd. Oct. 14, 2015 1-Jan-16 31-Dec-18

Bd Res. No. 61
3368 FELIZARDO TAQUEBAN SIDAYEN Bd Res. No. 31 dtd. Jan. 23, 2013 31-Dec-15 dtd. Feb. 19, 2016 19-Feb-16 31-Dec-18
Bd Res. No. 147
3369 FERNANDO V. MARCELLANA dtd. Oct. No.
Bd Res. 3, 2007
264 3-Oct-07 31-Dec-09
dtd. Sept. 23,
3370 LITA L. MARCOS Bd Res. No. 144 dtd. Sept. 25, 2012 31-Dec-15 2016
Bd Res. No. 239 23-Sep-16 31-Dec-18
Bd Res. No. 219 dtd. December 28, dtd. December 4,
3371 TANIE CUEVAS ABUSTAN 2012 31-Dec-15 2015 1-Jan-16 31-Dec-18

Bd Res. No. 237


3372 ARNOLD DOMINGO NAVALES Bd Res. No. 51 dtd. Feb. 11, 2013 31-Dec-15 dtd. Dec. 4, 2015 1-Jan-16 31-Dec-18
Bd Res. No. 198
3373 FELINO I. MALIWAT Bd Res. No. 10 dtd. Jan. 27, 2010 31-Dec-12 dtd. Oct.No.
Bd Res. 24,155
2012 1-Jan-13 31-Dec-15
dtd. August 24,
3374 FLORINIO DULCE ISLA Bd Res. No. 118 dtd. Sept. 19, 2012 31-Dec-15 2015 1-Jan-16 31-Dec-18

Page 316
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Bd Res. No. 148


3375 HECTOR S. HERNANDEZ dtd. Oct. 3, 2007 3-Oct-07 31-Dec-09

Bd. Res. No. 68


dtd. March 6,
3376 JOSEPHINE G. LORETO Bd. Res. No. 94 dtd. Aug. 11, 2009 31-Dec-12 2013 6-Mar-13 31-Dec-15
Bd Res. No. dtd.
3377 RECHILDA REGAYA RECIERDO Bd Res. No. 79 dtd. July 8, 2015 31-Dec-17 Jan. 11, 2018 11-Jan-18 14-Jan-21

Bd Res. No. dtd.


3378 ROMEO J. BERNABE Bd Res. No. 148 dtd. Oct. 3, 2007 31-Dec-09 May 12, 2017 12-May-17 22-Jul-20

Bd Res. No. dtd.


3379 ROSE PRADO MIRASOL Bd Res. No. 148 dtd. Oct. 3, 2007 31-Dec-09 May 12, 2017 12-May-17 19-Sep-20
Bd Res. No. 148
3380 SAMUEL M. CURATO dtd. Oct. No.
Bd Res. 3, 2007
04 3-Oct-07 31-Dec-09
dtd. January 18,
3381 TERESITO MARTE LLAMAS Bd Res. No. 148 dtd. Oct. 3, 2007 31-Dec-09 2018 10-Apr-17 6-Oct-20
Bd Res. No. 149
3382 ANIE LYN T. LAGGUI dtd. Oct. 3, 2007 3-Oct-07 31-Dec-09

Bd. Res. No. 166


Bd. Res. No. 221 dtd. December dtd. September
3383 JOAN ABANTE CUASAY 28, 2012 31-Dec-15 17, 2015 1-Jan-16 31-Dec-18
Bd Res. No. 206
Bd Res. No. 226 dtd. December dtd. November 2,
3384 JOYCELYN LEONARDO STA. ANA 28, 2012 31-Dec-15 2015 1-Jan-16 31-Dec-18

Page 317
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Bd Res. No. 149


3385 MARITES ORTEZA COLLADO dtd. Oct. 3, 2007 3-Oct-07 31-Dec-09
Bd Res. No. 149
3386 RENATO M. CABRAL dtd. Oct. 3, 2007 3-Oct-07 31-Dec-09
Bd. Res. No. 47
3387 RODOLFO SORIANO CORPUS Bd. Res. No. 101 dtd. Oct. 26, 2009 31-Dec-12 dtd. Feb. 11, 2013 11-Feb-13 31-Dec-15

Bd Res. No. 149


3388 SUSANA C. ZAPLAN dtd. Oct. 3, 2007 3-Oct-07 31-Dec-09
Bd Res. No. 238
3389 SUSANA VILLARICO BALILA Bd Res. No. 160 dtd. Oct. 22, 2012 31-Dec-15 dtd. Dec. 4, 2015 1-Jan-16 31-Dec-18
Bd Res. No. 217
3390 VELASCO AGUIRRE & CO. Bd Res. No. 163 dtd. Oct. 22, 2012 31-Dec-15 dtd. Dec. 1, 2015 1-Jan-16 31-Dec-18

Bd Res. No. dtd.


3391 CHRISTY ANN O. ABESAMIS Bd Res. No. 150 dtd. Oct. 3, 2007 31-Dec-09 May 12, 2017
Bd. Res. No. 164 12-May-17 9-Jun-20
dtd. Sept. 17,
3392 CORAZON P. LLORCA Bd. Res. No. 170 dtd. Oct. 22, 2012 31-Dec-15 2015 1-Jan-16 31-Dec-18
Bd Res. No. 273
3393 EUGENIO MANLAGÑIT MAGTAGÑOB, JR. Bd Res. No. 49 dtd. Feb. 11, 2013 31-Dec-15 dtd. Dec. 28, 2015 1-Jan-16 31-Dec-18
Bd Res. No. 89
3394 JUDITH H. ALOJADO Bd Res. No. 87 dtd. April 16, 2013 31-Dec-15 dtd. Mar. 31, 2016 31-Mar-16 31-Dec-18

Bd. Res. No. 109 dtd. Sept. 12, Bd. Res. No. 220
3395 MARIA DIANA DIMACULANGAN DELA VEGA 2012 31-Dec-15 dtd. Dec. 1, 2015 1-Jan-16 31-Dec-18
Bd Res. No. 150
3396 MARVIN G. SALAYSAY dtd. Oct. 3, 2007 3-Oct-07 31-Dec-09

Page 318
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NELIA MONSAYAC VIGUELLA (Formerly: NELIA M. Bd Res. No. dtd.


3397 VIGUELLA) Bd Res. No. 150 dtd. Oct. 3, 2007 31-Dec-09 Jan. 11, 2018 11-Jan-18 1-Apr-21

Bd Res. No. 132


3398 NORMITA A. CALAUNAN-DELOS SANTOS Bd Res. No. 150 dtd. Oct. 3, 2007 31-Dec-09 dtd. June 7, 2016 7-Jun-16 31-Dec-18

Bd Res. No. ___


3399 SYLVIA M. REFUERZO Bd Res. No. 150 dtd. Oct. 3, 2007 31-Dec-09 dtd. April 10, 2017 10-Apr-17 18-Mar-20
Bd Res. No. 150
3400 WILFREDO C. PASION dtd. Oct. 3, 2007 3-Oct-07 31-Dec-09

Bd. Res. No. 126 dtd. Sept. 19, Bd. Res. No. 38
3401 ANN MARIE HENTOLORO CRUZ 2012 31-Dec-15 dtd. Feb. 11, 2016 11-Feb-16 31-Dec-18
Bd Res. No. 151
3402 CARMENCITA T. SANTOS- CAGOL dtd. Oct. 3, 2007 3-Oct-07 31-Dec-09

Bd Res. No. 94
3403 CHARMAGNE PARLADE REFUGIO Bd Res. No. 53 dtd. Feb. 11, 2013 31-Dec-15 dtd. AprilNo.
Bd Res. 12, 05
2016 12-Apr-16 31-Dec-18
dtd. February 1,
3404 EDWARD MOLINA MENOR Bd Res. No. dtd. Oct. 3, 2007 31-Dec-09 2018 29-Jun-17 13-Apr-20
Bd Res. No. 151
3405 JEANNETTE B. SANTOS dtd. Oct. 3, 2007 3-Oct-07 31-Dec-09
Bd Res. No. 151
3406 MANOLITO C. IGNACIO dtd. Oct. 3, 2007 3-Oct-07 31-Dec-09
Bd Res. No. 272
dtd. December
3407 PAUL RIOTOTAR TAMAYO, JR. Bd Res. No. 12 dtd. Jan. 8, 2013 31-Dec-15 28, 2015 1-Jan-16 31-Dec-18

Page 319
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NO. PARTNERSHIPS DATE DATE (BR NO. / DATE) From To

Bd Res. No. 05
3408 RAMON TOGA QUITO Bd Res. No. 51 dtd. Dec. 29, 2014 31-Dec-16 dtd. Jan. 18, 2017 18-Jan-17 31-Dec-19
Bd. Res. No. 113 dtd. Sept. 12, Bd. Res. No. 225
3409 WILSA NIALA MAPILI ( Formerly: WILSA FAJARDO NIALA) 2012 31-Dec-15 dtd. Dec. 1, 2015 1-Jan-16 31-Dec-18
Cancelled. Bd. Res. No.
75 dtd. Oct. 7, 2011.
Bd. Res. No. 92 Partner to Romano,
3410 GENIELLE BENIG ROMANO Bd Res. No. 152 dtd. Oct. 3, 2007 31-Dec-09 dtd. Aug. 11, 2009 1-Jan-10 31-Dec-12 Ponay & Co.-4943
Bd Res. No. 227
3411 ALFONSO CUBACUB CORONEL Bd Res. No. 44 dtd. Feb. 11, 2013 31-Dec-15 dtd. Dec. 1, 2015 1-Jan-16 31-Dec-18
Bd Res. No. 153
3412 EUGENE C. CABREZA dtd. Oct. 3,
Bd. Res. No.2007
202 3-Oct-07 31-Dec-09
dtd. November 2,
3413 RAMEL CUBILO GOLES Bd. Res. No. 175 dtd. Oct. 22, 2012 31-Dec-15 2015 1-Jan-16 31-Dec-18

Bd Res. No. 21
3414 ROEL RANCES BADURIA Bd Res. No. 07 dtd. Jan. 8, 2013 31-Dec-15 dtd. Feb. 9, 2016 9-Feb-16 31-Dec-18

Bd Res. No. 209 dtd. November 12, Bd Res. No. 48


3415 LEONARDO PAMINTUAN LACSON 2012 31-Dec-15 dtd. Feb. 17, 2016 17-Feb-16 31-Dec-18
Bd Res. No. dtd.
3416 ARNUALDO BAYANI MACAPAGAL Bd Res. No. 156 dtd. Oct. 8, 2007 31-Dec-09 May 12, 2017 12-May-17 14-Sep-20
Bd Res. No. 141
dtd. August 14,
3417 ELISEO LUSABIA DE LA CRUZ Bd Res. No. 159 dtd. Oct. 22, 2012 31-Dec-15 2015 1-Jan-16 31-Dec-18
Bd Res. No. 247
3418 EVELYN N POZON PEDRAZA Bd Res. No. 98 dtd. April 17, 2013 31-Dec-15 dtd. Dec. 14, 2015 1-Jan-16 31-Dec-18

Page 320
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PREVIOUS ACCREDITATION APPROVAL
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NO. PARTNERSHIPS DATE DATE (BR NO. / DATE) From To

Bd Res. No. 33
3419 LOURDES CIELO CALLANO Bd Res. No. 11 dtd. Jan. 27, 2010 31-Dec-12 dtd. Jan.No.
Bd Res. 23, 131
2013 23-Jan-13 31-Dec-15
Bd Res. No. 209 dtd. November 12, dtd. August 11,
3420 MA. LOURDES P. GALIT 2012 31-Dec-15 2015 1-Jan-16 31-Dec-18
Bd Res. No. 156
3421 MERCEDES S. YBIERNAS dtd. Oct. 8, 2007 8-Oct-07 31-Dec-09
Bd Res. No. 156
3422 NILO C. SAMPAYO dtd. Oct. 8, 2007 8-Oct-07 31-Dec-09
Bd Res. No. 156
3423 REYNALDO E. SESPEÑE dtd. Oct. 8, 2007 8-Oct-07 31-Dec-09
Bd. Res. No. 141
Bd. Res. No. 49 dtd. March 28, dtd. August 14,
3424 ROBERTO ALANO RILLO 2012 31-Dec-15 2015 1-Jan-16 31-Dec-18
Bd Res. No. 81
3425 AUGUSTUS ROVIRA MAYOR Bd Res. No. 72 dtd. June 5, 2012 31-Dec-14 dtd. July 8, 2015 8-Jul-15 31-Dec-17
Bd Res. No. dtd.
3426 BELINDA P. TORRES Bd Res. No. 204 dtd. Oct. 29, 2013 31-Dec-15 May 12, 2017 12-May-17 24-Dec-20
Bd Res. No. 157
3427 ELSIE E. DELA ROSA dtd. Oct. 8, 2007 8-Oct-07 31-Dec-09
Bd Res. No. 85
dtd. August 13,
3428 FLORENCIA ULAYAN ROMASANTA Bd Res. No. 157 dtd. Oct. 8, 2007 31-Dec-09 2012
Bd Res. No. 354 13-Aug-12 31-Dec-14
dtd. November 3,
3429 JESON GUIA MARCIAL Bd Res. No. 363 dtd. Dec. 27, 2013 31-Dec-16 2016 1-Jan-17 31-Dec-19

Bd Res. No. 11
3430 LYNDEL T. TRABAJADOR - CIRILOS Bd Res. No. 157 dtd. Oct. 8, 2007 31-Dec-09 dtd. Jan. 27, 2010 27-Jan-10 31-Dec-12

Page 321
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PREVIOUS ACCREDITATION APPROVAL
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Bd Res. No. 157
3431 MELODY P. GOLE CRUZ dtd. Oct. 8, 2007 8-Oct-07 31-Dec-09

Bd Res. No. 157


3432 RICARDO L. YABUT dtd. Oct. 8, 2007 8-Oct-07 31-Dec-09
Bd Res. No. 157
3433 VERSOZA, OMEGA, ARCEGA dtd. Oct. 8, 2007 8-Oct-07 31-Dec-09
Bd Res. No. 77
dtd. Mar. 28,
3434 ALONGAN LANTONG BATARA Bd Res. No. 97 dtd. April 17, 2013 31-Dec-15 2016 28-Mar-16 31-Dec-18
Bd Res. No. 80
dtd. Mar. 28,
3435 ASUNCION CAMANTOY UGAY Bd Res. No. 97 dtd. April 17, 2013 31-Dec-15 2016
Bd Res. No. 198 28-Mar-16 31-Dec-18
Bd Res. No. 242 dtd. December 28, dtd. November 2,
3436 CONNIE D. BUGAYONG 2012 31-Dec-15 2015 1-Jan-16 31-Dec-18
Bd Res. No. 175
3437 EDNA A. BAUTISTA Bd Res. No. 148 dtd. Dec. 21, 2009 31-Dec-12 dtd. Oct. 22, 2012 1-Jan-13 31-Dec-15
Bd Res. No. 158
3438 EVELYN O. SALUDES dtd. Oct. 8, 2007 8-Oct-07 31-Dec-09
Bd Res. No. 49
3439 MARIO M. BEROYA Bd Res. No. 158 dtd. Oct. 8, 2007 31-Dec-09 dtd. Mar. 23, 2010 23-Mar-10 31-Dec-12
Bd Res. No. 158
3440 MARTIN CONRADO R. PEREGRINO dtd. Oct. 8, 2007 8-Oct-07 31-Dec-09
Bd Res. No. 158
3441 RODOLFO E. MENGUITO dtd. Oct. 8, 2007 8-Oct-07 31-Dec-09
Bd Res. No. 52
3442 SUSAN R. VICTORINO Bd Res. No. 75 dtd. Mar. 26, 2010 31-Dec-12 dtd. Feb. 11, 2013 11-Feb-13 31-Dec-15

Page 322
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Bd. Res. No. 176


3443 ZENAIDA RODRIGUEZ DE CASTRO Bd. Res. No. 194 dtd. Oct 24, 2012 31-Dec-15 dtd. Oct. 13, 2015 1-Jan-16 31-Dec-18
Bd. Res. No. 105
3444 BELINDA GO SY Bd Res. No. 159 dtd. Oct. 8, 2007 31-Dec-09 dtd. Oct. 26, 2009 1-Jan-10 31-Dec-12
Bd Res. No. 159
3445 DONABEL G. POLISTICO dtd. Oct. 8, 2007 8-Oct-07 31-Dec-09
Bd Res. No. dtd.
3446 EDITHA PIMENTEL LANSANG Bd Res. No. 347 dtd. Dec. 27, 2013 31-Dec-16 May 12, 2017 12-May-17 14-Jul-20
Bd. Res. No. 136
3447 JULIE T. TAN Bd Res. No. 159 dtd. Oct. 8, 2007 31-Dec-09 dtd. Oct 27, 2009 1-Jan-10 31-Dec-12

Bd Res. No. 159


3448 LUZ P. DIMLA dtd. Oct. 8, 2007 8-Oct-07 31-Dec-09
Bd Res. No. 159
3449 MARY RHODA G. BAJA dtd. Oct. 8, 2007 8-Oct-07 31-Dec-09

Bd Res. No. 238


3450 NORIEL SANTOS CRUZ Bd Res. No. 194 dtd. Oct. 24, 2012 31-Dec-15 dtd. Dec. 4, 2015 1-Jan-16 31-Dec-18

Bd. Res. No. 110


3451 ROBERTO BALBOA ALCARAZ Bd Res. No. 14 dtd. Jan. 8, 2013 31-Dec-15 dtd. Apr. 15, 2016 15-Apr-16 31-Dec-18
Bd Res. No. 07
3452 ROSALINDA O. REYES Bd Res. No. 159 dtd. Oct. 8, 2007 31-Dec-09 dtd. Feb. 8, 2012 8-Feb-12 31-Dec-14

Bd. Res. No. 177


3453 WALTER SALIMBAGAT SALDON Bd. Res. No. 193 dtd. Oct 24, 2012 31-Dec-15 dtd. Oct. 13, 2015 1-Jan-16 31-Dec-18

Page 323
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NO. PARTNERSHIPS DATE DATE (BR NO. / DATE) From To
Bd Res. No. 60
3454 CELINIA H. FAELMOCA Bd Res. No. 21 dtd. Jan. 8, 2013 31-Dec-15 dtd. Feb. 19, 2016 19-Feb-16 31-Dec-18
Bd Res. No. 30
3455 CRISTINA SACAY CAINGHOG Bd Res. No. 33 dtd. Feb. 12, 2010 31-Dec-12 dtd. Jan. 23, 2013 23-Jan-13 31-Dec-15

Bd. Res. No. 187


3456 EDDIE FLORES DOYUNGAN Bd. Res. No. 180 dtd. Oct 22, 2012 31-Dec-15 dtd. Oct. 14, 2015 1-Jan-16 31-Dec-18
Bd Res. No. 161
3457 ENRICO N. BULATAO dtd. Oct. 8, 2007 8-Oct-07 31-Dec-09
Bd Res. No. 161
3458 GEMMA B. DAMISEL dtd. Oct. 8, 2007 8-Oct-07 31-Dec-09
Bd Res. No. 161
3459 GEORGE J. SANTOLORIN dtd. Oct. No.
Bd Res. 8, 2007
166 8-Oct-07 31-Dec-09
Bd Res. No. 206 dtd. November dtd. Sept. 17,
3460 LAMBERTO DALAWAMPU AN 12, 2012 31-Dec-15 2015 1-Jan-16 31-Dec-18
Bd Res. No. 161
3461 LOIDA O. MAGNO dtd. Oct. 8, 2007 8-Oct-07 31-Dec-09

Bd Res. No. 78
3462 LUCIANA BASILIO CASANOVA Bd Res. No. 104 dtd. June 4, 2013 31-Dec-15 dtd. Mar. 28, 2016 28-Mar-16 31-Dec-18
Bd Res. No. 60
3463 MILA ROSA MANGILA ABELLA Bd Res. No. 161 dtd. Oct. 8, 2007 31-Dec-09 dtd. Mar. 23, 2010 23-Mar-10 31-Dec-12

Bd Res. No. 319


LEONG, ERALINO AND DEGALA ( Formerly: dtd. October 26,
3464 LEONG, ERALINO ACUNA DEGALA & CO.) Bd Res. No. 73 dtd. March 6, 2013 31-Dec-15 2016 26-Oct-16 31-Dec-18

Bd Res. No. 165


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

Page 324
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NO. PARTNERSHIPS DATE DATE (BR NO. / DATE) From To
Bd Res. No. 165
3466 BIENVENIDO S. D. GARCIA dtd. Oct. 17, 2007 17-Oct-07 31-Dec-09
Bd Res. No. 34 dtd. December 19, Bd Res. No. 217
3467 EDUARDO LOPEZ VICENTE 2014 31-Dec-16 dtd. April 20, 2017 20-Apr-17 2-May-20

Bd Res. No. 165


3468 ELEANOR G. ALGERRE dtd. Oct. 17, 2007 17-Oct-07 31-Dec-09

Bd Res. No. 165


3469 JESSICA ROMANA D. SANCHEZ dtd. Oct. 17, 2007 17-Oct-07 31-Dec-09
Bd Res. No. 242
3470 JIMMY INFANTE PERU Bd Res. No. 111 dtd. June 4, 2013 31-Dec-15 dtd. Dec. 4, 2015 1-Jan-16 31-Dec-18

Bd Res. No. 165


3471 RICHMOND FERDINAND G. DEL ROSARIO dtd. Oct. 17, 2007 17-Oct-07 31-Dec-09
Bd Res. No. 213
3472 ROSENDO ABRIL CASTILLO Bd Res. No. 364 dtd. Dec. 27, 2013 31-Dec-16 dtd. AprilNo.
Bd Res. 20, 269
2017 20-Apr-17 20-Jun-20
dtd. Dec. 28,
3473 VERONICA A. JIMENEA Bd Res. No. 166 dtd. Oct. 22, 2012 31-Dec-15 2015 1-Jan-16 31-Dec-18
Bd Res. No. 147
3474 AMPARO VIOLETA A. LAGUS Bd Res. No. 166 dtd. Oct. 17, 2007 31-Dec-09 dtd. Dec. 21. 2009 1-Jan-10 31-Dec-12
Bd Res. No. 09
3475 EDNA GAMO DELLOVA Bd Res. No. 166 dtd. Oct. 17, 2007 31-Dec-09 dtd. Feb. 2, 2015 2-Feb-15 31-Dec-17

Bd Res. No. 08
3476 JAIME PABALAN SANTOS Bd Res. No. 113 dtd. Sept. 6, 2010 31-Dec-12 dtd. Feb. 2, 2015 2-Feb-15 31-Dec-17
Bd. Res. No. 242
3477 JOSEFA MANOLID ANON Bd. Res. No. 28 dtd. Jan. 23, 2013 31-Dec-15 dtd. Dec. 4, 2015 1-Jan-16 31-Dec-18

Page 325
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Bd Res. No. 22
3478 LEAH NOFIES DAILAN Bd Res. No. 46 dtd. Feb. 11, 2013 31-Dec-15 dtd. Feb. 9, 2016 9-Feb-16 31-Dec-18

Bd Res. No. 166


3479 MARIO C. ESTANISLAO dtd. Oct. 17, 2007 17-Oct-07 31-Dec-09
Bd Res. No. 26
3480 MARINO TUTANES FERNANDEZ Bd Res. No. 49 dtd. Feb. 11, 2013 31-Dec-15 dtd. Feb. 9, 2016 9-Feb-16 31-Dec-18

Bd Res. No. 20
3481 MEDELINA M. FRANCISCO Bd Res. No. 26 dtd. Feb. 12, 2010 31-Dec-12 dtd. Feb. 9, 2016 9-Feb-16 31-Dec-18
Bd Res. No. ___
dtd. April 10,
3482 ROSALINA D. BRIONES Bd Res. No. 148 dtd. Sept. 9, 2013 31-Dec-15 2017 10-Apr-17 24-Apr-20

Bd Res. No. 24
3483 ZENAIDA G. CALAOAGAN Bd Res. No. 44 dtd. Feb. 11, 2013 31-Dec-15 dtd. Feb. 9, 2016 9-Feb-16 31-Dec-18

Bd Res. No. 168


3484 ANTONIETA R. FORTUNA-IBE dtd. Oct. 25, 2007 25-Oct-07 31-Dec-09

Bd Res. No. 06
3485 JOSE R. BALIGOD Bd Res. No. 173 dtd. Nov. 6, 2007 31-Dec-09 dtd. Jan. 27, 2010 27-Jan-10 31-Dec-12
Bd Res. No. 173
3486 JUANITO A. DAGA dtd. Nov. 6, 2007 6-Nov-07 31-Dec-09

Bd Res. No. 197


3487 MARIA LUZ GALZOTE GO Bd Res. No. 173 dtd. Nov. 6, 2007 31-Dec-09 dtd. Oct. 29, 2013 29-Oct-13 31-Dec-15
Bd Res. No. 173
3488 MARY ANN L. ENRIQUEZ dtd. Nov. 6, 2007 6-Nov-07 31-Dec-09

Page 326
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IN THE PRACTICE OF PUBLIC ACCOUNTANCY
As of April 30, 2018
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Bd Res. No. 77
3489 RODOLFO NIETO PADILLA Bd Res. No. 75 dtd. Mar. 26, 2010 31-Dec-12 dtd. April 16, 2013 16-Apr-13 31-Dec-15

Bd Res. No. 173


3490 ROSEMARIE T. DELA CRUZ dtd. Nov. 6, 2007 6-Nov-07 31-Dec-09

Bd Res. No. 174


3491 CARLA B. JOVELLANOS dtd. Nov.No.
Bd Res. 6, 2007
194 6-Nov-07 31-Dec-09
dtd. November 2,
3492 CHRISTOPHER ALZAGA TOMAS Bd Res. No. 199 dtd. Oct. 24, 2012 31-Dec-15 2015 1-Jan-16 31-Dec-18
Bd Res. No. 28
3493 DIVINIA M. ADATO Bd Res. No. 149 dtd. Dec. 21, 2009 31-Dec-12 dtd. Jan. 23, 2013 23-Jan-13 31-Dec-15

Bd Res. No. dtd.


3494 JESSICA P. NALOG Bd Res. No. 119 dtd. July 24, 2015 31-Dec-17 Jan. 11, 2018 11-Jan-18 26-Feb-21
Bd Res. No. 174
3495 IMELDA GARCIA HERNANDEZ dtd. Nov.No.
Bd Res. 6, 2007
248 6-Nov-07 31-Dec-09
Bd Res. No. 225 dtd. December dtd. December
3496 LENI VASQUEZ SAMANIEGO 28, 2012 31-Dec-15 14, 2015 1-Jan-16 31-Dec-18

Bd. Res. No. 201


Bd. Res. No. 137 dtd. Sept. 25, dtd. November 2,
3497 MA. CHRISTINA TOMAS ARREZA 2012 31-Dec-15 2015 1-Jan-16 31-Dec-18
Bd Res. No. 190
3498 RODIEL CRISOSTOMO FERRER Bd Res. No. 100 dtd. Oct. 19, 2011 31-Dec-13 dtd. July 7, 2016 7-Jul-16 31-Dec-18
Bd Res. No. 223
3499 VELISSA RUBAYA TOLIBAS Bd Res. No. 10 dtd. Jan. 8, 2013 31-Dec-15 dtd. Dec. 1, 2015 1-Jan-16 31-Dec-18
Bd Res. No. 190
3500 WILFREDO PAZZIBUGAN BALACANAO Bd Res. No. 97 dtd. April 17, 2013 31-Dec-15 dtd. July 7, 2016 7-Jul-16 31-Dec-18

Page 327
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
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Bd Res. No. 34 dtd. December 19, Bd Res. No. dtd.


3501 ALBERT FLORES ALCANTARA 2014 31-Dec-16 May 12, 2017 12-May-17 10-Jul-20

Bd Res. No. 247


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

Bd Res. No. 175


3503 JULIETA VERDE IGUIS dtd. Nov. 6, 2007 6-Nov-07 31-Dec-09

Bd Res. No. 175


3504 MILAGROS TENG BLANCAS dtd. Nov. 6, 2007 6-Nov-07 31-Dec-09
Bd Res. No. 20
3505 NANCY G. BAGADIONG Bd Res. No. 320 dtd. Dec. 27, 2013 31-Dec-15 dtd. Feb. 9, 2016 9-Feb-16 31-Dec-18
Bd Res. No. 175
3506 NELSON A. CLEMENTE dtd. Nov.No.
Bd Res. 6, 2007
125 6-Nov-07 31-Dec-09
dtd. August 11,
3507 NARON & ASSOCIATES Bd Res. No. 79 dtd. June 21, 2012 31-Dec-15 2015
Bd Res. No. 146 1-Jan-16 31-Dec-18
dtd. August 17,
3508 DIOSDADO C. DE LA CRUZ Bd Res. No. 170 dtd. Oct. 22, 2012 31-Dec-15 2015
Bd Res. No. 248 1-Jan-16 31-Dec-18
Bd Res. No. 237 dtd. December 28, dtd. December
3509 RHENEIR PARAN MORA 2012 31-Dec-15 14, 2015 1-Jan-16 31-Dec-18
Bd Res. No. 207
dtd. November 2,
3510 VIOLETA SANTIAGO ROSALES Bd Res. No. 11 dtd. Jan. 8, 2013 31-Dec-15 2015 1-Jan-16 31-Dec-18

Bd Res. No. 246


3511 WILLIAM DE LUNA QUE Bd Res. No. 178 dtd. Oct. 22, 2012 31-Dec-15 dtd. Dec. 14, 2015 1-Jan-16 31-Dec-18

Page 328
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
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Bd Res. No. 63
3512 FLORENDA C. DESTURA Bd Res. No. 95 dtd. April 17, 2013 31-Dec-15 dtd. Feb. 19, 2016 19-Feb-16 31-Dec-18
JOCELYN MENDOZA CONCEPCION ( Formerly: Bd. Res. No. dtd.
3513 JOCELYN P. MENDOZA) Bd. Res. No. 09 dtd. Feb. 2, 2015 31-Dec-17 Jan. 11, 2018 11-Jan-18 16-Jul-21
Bd Res. No. 36
3514 JOLAN L. SOLIS Bd Res. No. 177 dtd. Nov. 6, 2007 31-Dec-09 dtd. Feb. 12, 2010 12-Feb-10 31-Dec-12
Bd Res. No. 177
3515 LUISITA I. LAGAT dtd. Nov. 6, 2007 6-Nov-07 31-Dec-09
Bd Res. No. 177
3516 MANUELITO G. NAPOLES dtd. Nov. 6, 2007 6-Nov-07 31-Dec-09
Bd Res. No. 177
3517 SOCRATES P. VILLOTA dtd. Nov. 6, 2007 6-Nov-07 31-Dec-09

Bd Res. No. 25
3518 THELMA RELUCIO SANTOS Bd Res. No. 225 dtd. Dec. 28, 2012 31-Dec-15 dtd. Feb. 9, 2016 9-Feb-16 31-Dec-18
Bd Res. No. 248
Bd Res. No. 239 dtd. December 28, dtd. August 25,
3519 VIRGINIA RANOCO ACAIN 2012 31-Dec-15 2016 25-Aug-16 31-Dec-18
Bd Res. No. 178
3520 CARLITO M. MEJICO dtd. Nov. 6, 2007 6-Nov-07 31-Dec-09
Bd. Res. No. 105
3521 CATHERINE SALDI LIMPIN Bd Res. No. 178 dtd. Nov. 6, 2007 31-Dec-09 dtd. Oct. 26, 2009 1-Jan-10 31-Dec-12
Bd Res. No. dtd.
3522 DOROTEA B. MANZANO Bd Res. No. 177 dtd. Oct. 13, 2015 31-Dec-18 March
Bd Res.7,No.
2018206 7-Mar-18 6-Feb-21
dtd. November 2,
3523 ELIZABETH BAG-ONGAN ATILON Bd Res. No. 51 dtd. Feb. 11, 2013 31-Dec-15 2015 1-Jan-16 31-Dec-18
Bd Res. No. 48
3524 FELMA NUYLES NARCE Bd Res. No.138 dtd. Sept. 25, 2012 31-Dec-15 dtd. Feb. 17, 2016 17-Feb-16 31-Dec-18

Page 329
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Bd Res. No. 86
3525 NORMA ARAO DAYAG Bd Res. No. 86 dtd. April 16, 2013 31-Dec-15 dtd. Mar. 31, 2016 31-Mar-16 31-Dec-18
Bd Res. No. ___
3526 REBECCA L. MACAPAGAL Bd Res. No. 54 dtd. Mar. 23, 2010 31-Dec-12 dtd. AprilNo.
Bd Res. 10, 68
2017 10-Apr-17 28-Jul-20
dtd. March 6,
3527 VILMA S. JAMISOLA Bd Res. No. 78 dtd. April 14, 2010 31-Dec-12 2013 6-Mar-13 31-Dec-15
Bd Res. No. 87
3528 RAÑOLA, RATIO AND ASSOCIATES Bd Res. No. 86 dtd. April 14, 2010 31-Dec-12 dtd. April 16, 2013 16-Apr-13 31-Dec-15
Bd Res. No. 178
3529 TABERDO, TORDESILLAS AND CO. dtd. Nov. 6, 2007 6-Nov-07 31-Dec-09
Bd Res. No. 338
3530 ELISEUS PAJO FRANCO Bd Res. No. 75 dtd. Mar. 26, 2010 31-Dec-12 dtd. Dec. 27, 2013 27-Dec-13 31-Dec-15

Bd Res. No. 179


3531 ELVIZA M. MAGALLANES dtd. Nov. 6, 2007 6-Nov-07 31-Dec-09
Bd Res. No. 73
3532 FE R. OCHOTORENA Bd Res. No. 179 dtd. Nov. 6, 2007 31-Dec-09 dtd. July No.
Bd Res. 1, 2011
242 1-Jul-11 31-Dec-13
Bd Res. No. 210 dtd. November 12, dtd. December 4,
3533 FLORAMIE T. MANLOLO 2012 31-Dec-15 2015 1-Jan-16 31-Dec-18
Bd Res. No. dtd.
3534 LOURDES ABAD LAZARO Bd Res. No. 203 dtd. Oct. 29, 2012 31-Dec-15 May 12, 2017 12-May-17 26-Feb-20

Bd Res. No. 63
3535 LORNA R. DEE Bd Res. No. 179 dtd. Nov. 6, 2007 31-Dec-09 dtd. Mar.No.
Bd Res. 26,145
2010 26-Mar-10 31-Dec-12
dtd. August 17,
3536 MA. AGNES A. BELLOSILLO Bd Res. No. 179 dtd. Nov. 6, 2007 31-Dec-09 2015 17-Aug-15 31-Dec-17

Page 330
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Bd Res. No. 179


3537 NOEMI ROSE C. CORROZ dtd. Nov. 6, 2007 6-Nov-07 31-Dec-09
Bd Res. No. 179
3538 RUBY T. GOLIMLIM dtd. Nov. 6, 2007 6-Nov-07 31-Dec-09

Bd Res. No. 179


3539 TEOFILO D. PILI dtd. Nov. 6, 2007 6-Nov-07 31-Dec-09
Bd Res. No. dtd.
3540 ARNULFO PAMINTUAN TANJUTCO Bd Res. No. 181 dtd. Nov. 6, 2007 31-Dec-09 May 12, 2017 12-May-17 11-Nov-20

Bd Res. No. 181


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

Bd Res. No. 85 dtd. August 13, Bd Res. No. 69


3542 EDILBERTO CRISTOBAL RENDON 2012 31-Dec-15 dtd. July 8, 2015 1-Jan-16 31-Dec-18
Bd. Res. No. 113
3543 EMERITA DE LEON GATCHALIAN Bd Res. No. 181 dtd. Nov. 6, 2007 31-Dec-09 dtd. Oct 26, 2009 1-Jan-10 31-Dec-12
Bd Res. No. 181
3544 ESTEFANIA D. TUMBALI dtd. Nov. 6, 2007 6-Nov-07 31-Dec-09

Bd Res. No. dtd.


3545 JOSE BONGALOS BUFI Bd Res. No. 79 dtd. July 8, 2015 31-Dec-17 Sept. 18, 2017 18-Sep-17 13-Sep-20
Br. Res. No. 05
3546 JOVITA ANDRADE-GARCIA Bd Res. No. 90 dtd. June 8, 2010 31-Dec-12 dtd. Feb. 1, 2018 29-Jun-17 15-Nov-20

Bd Res. No. dtd.


3547 REYNALDO DUQUE ULANGCO Bd Res. No. 71 dtd. July 8, 2015 31-Dec-17 Oct. 20, 2017 20-Oct-17 20-Apr-20

Page 331
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Bd Res. No. 44
3548 SALOME H. DELA PEÑA Bd Res. No. 26 dtd. Feb. 12, 2010 31-Dec-12 dtd. Feb. 11, 2013 11-Feb-13 31-Dec-15
Bd Res. No. 112
dtd. April 19,
3549 CARMELA ARLENE C. QUINDOZA Bd Res. No. 08 dtd. Jan. 8, 2013 31-Dec-15 2016 19-Apr-16 31-Dec-18
Bd Res. No. 182
3550 EDGAR R. BUENO dtd. Nov.No.
Bd Res. 6, 2007
418 6-Nov-07 31-Dec-09
dtd. November
3551 HELEN ROSALIE L. REINTAR Bd Res. No. 107 dtd. June 4, 2013 31-Dec-15 24, 2016 24-Nov-16 31-Dec-18
Bd Res. No. 182
3552 HENRY C. ONG dtd. Nov. 6, 2007 6-Nov-07 31-Dec-09

Bd Res. No. 182


3553 MARGARITA M. AGUILAR dtd. Nov. 6, 2007 6-Nov-07 31-Dec-09

Bd Res. No. 74
3554 ROBERTO G. GONZALES Bd Res. No. 182 dtd. Nov. 6, 2007 31-Dec-09 dtd. July 8, 2015 8-Jul-15 31-Dec-17

Bd Res. No. 182


3555 SYLVIA S. VERIDIANO dtd. Nov. 6, 2007 6-Nov-07 31-Dec-09
Bd Res. No. 235
Bd Res. No. 224 dtd. December 28, dtd. December 4,
3556 REYES, DIANO, TUMANDA & CO. 2012 31-Dec-15 2015 1-Jan-16 31-Dec-18
Bd Res. No. 124 dtd. August 28, Bd Res. No. 227
3557 ANITA M. JAVIER 2013 31-Dec-15 dtd. Dec. 1, 2015 1-Jan-16 31-Dec-18

Bd Res. No. 61
3558 EDDIE LINESES GARILAO Bd Res. No. 33 dtd. Jan. 23, 2013 31-Dec-15 dtd. Feb. 19, 2016 19-Feb-16 31-Dec-18

Page 332
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Bd. Res. / DATE)
188 From To
Bd. Res. No. 155 dtd. October 22, dtd. October 14,
3559 ERLINDA MANGLALLAN SANTIAGO 2012 31-Dec-15 2015 1-Jan-16 31-Dec-18

Bd Res. No. 185


3560 ESTER BERNAT TIONGSON dtd. Nov. 6, 2007 6-Nov-07 31-Dec-09

Bd Res. No. 07
3561 ESTRELLA T. PINEDA Bd Res. No. 185 dtd. Nov. 6, 2007 31-Dec-09 dtd. Jan. 27, 2010 27-Jan-10 31-Dec-12
Bd Res. No. 92
3562 MA. BETHLANE S. SAPRID Bd Res. No. 185 dtd. Nov. 6, 2007 31-Dec-09 dtd. June 8, 2010 8-Jun-10 31-Dec-12
Bd Res. No. 171
3563 MARIA THERESA MALACA GRATELA Bd Res. No. 185 dtd. Nov. 6, 2007 31-Dec-09 dtd. April 7, 2017 7-Apr-17 19-Jan-20

Bd Res. No. 80
3564 NENITA O. AYON Bd Res. No. 185 dtd. Nov. 6, 2007 31-Dec-09 dtd. April 14, 2010 14-Apr-10 31-Dec-12

FREDIZ CRUZ BERONILLA Bd Res. No. 89


3565 ( Formerly:FREDIZ BERONILLA DELA CRUZ) Bd Res. No. 45 dtd. Feb. 11, 2013 31-Dec-15 dtd. Mar. 31, 2016 31-Dec-16 31-Dec-18
Bd Res. No. 97 dtd. August 13, Bd Res. No. 121
3566 LORETO GIMPAYA CARPIO 2012 31-Dec-15 dtd. July 24, 2015 1-Jan-16 31-Dec-18

Bd. Res. No. 224


3567 LYDIA SALONGA CARABEO Bd. Res. No. 182 dtd. Oct. 22, 2012 31-Dec-15 dtd. Dec. 1, 2015 1-Jan-16 31-Dec-18
Bd Res. No. 09
3568 OSCAR SERRANO LABRADOR Bd Res. No. 187 dtd. Nov. 8, 2007 31-Dec-09 dtd. Feb. 2, 2015 2-Feb-15 31-Dec-17
Bd Res. No. 20
3569 RENATO A. MANZANO Bd Res. No. 43 dtd. Feb. 11, 2013 31-Dec-15 dtd. Feb. 9, 2016 9-Feb-16 31-Dec-18
Bd Res. No. 187
3570 RICHARD P. RIVAMONTE dtd. Nov. 8, 2007 8-Nov-07 31-Dec-09

Page 333
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Bd Res. No. 319
3571 VIRGINIA NEIZ-CACAS Bd Res. No. 55 dtd. March 28, 2011 31-Dec-13 dtd. Dec. 27, 2013 1-Jan-14 31-Dec-16
Bd Res. No. 190
3572 VIRGINIA T. CRUZ Bd Res. No. 52 dtd. Feb. 11, 2013 31-Dec-15 dtd. Oct. 14, 2015 1-Jan-16 31-Dec-18
Bd Res. No. 0___
3573 AILEEN REYES MAGLANA Bd Res. No. 07 dtd. Jan. 8, 2013 31-Dec-15 dtd. April 10, 2017 10-Apr-17 20-Feb-20
Bd Res. No. 151
3574 CELIA M. GUECO Bd Res. No. 85 dtd. April 16, 2013 31-Dec-15 dtd. July 4, 2016 4-Jul-16 31-Dec-18
Bd Res. No. 188
3575 MA. THERESA M. SISON dtd. Nov. 8, 2007 8-Nov-07 31-Dec-09
Bd. Res. No. 166
dtd. Sept. 17,
3576 MARIA CRISTINA B. ALINSOOT Bd. Res. No. 203 dtd. Oct. 29, 2012 31-Dec-15 2015 1-Jan-16 31-Dec-18

Bd Res. No. 52
3577 MARITA REALUBIT SARMIENTO Bd Res. No. 188 dtd. Nov. 8, 2007 31-Dec-09 dtd. Mar. 23, 2010 23-Mar-10 31-Dec-12
MIRAFLOR B. SOLIVEN ( Formerly: MIRAFLOR C. Bd Res. No. 42
3578 BLAZA-SOLIVEN ) Bd Res. No. 188 dtd. Nov. 8, 2007 31-Dec-09 dtd. Feb. 9, 2017 9-Feb-17 5-May-20
Bd Res. No. 188
3579 MICHAEL B. SAMSON dtd. Nov. 8, 2007 8-Nov-07 31-Dec-09
Bd Res. No. 163
dtd. Sept. 17,
3580 ROWENA SERNA PACRIS Bd Res. No. 168 dtd. Oct. 22, 2012 31-Dec-15 2015 1-Jan-16 31-Dec-18

Bd. Res. No. 230 dtd. Decmeber Bd. Res. No. 187
3581 ANGELINA L. GABAT 28, 2012 31-Dec-15 dtd. Oct. 14, 2015 1-Jan-16 31-Dec-18
Bd Res. No. 189
3582 DAISY I. PAMITTAN dtd. Nov. 8, 2007 8-Nov-07 31-Dec-09

Page 334
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Bd Res. No. 64
dtd. March 6,
3583 HERNANE DUJON CHUA Bd Res. No. 61 dtd. Mar. 23, 2010 31-Dec-12 2013 6-Mar-13 31-Dec-15
Bd Res. No. 92
3584 JOSE ORPILLA PANELO Bd Res. No. 189 dtd. Nov. 8, 2007 31-Dec-09 dtd. June 8, 2010 8-Jun-10 31-Dec-12

Bd. Res. No. dtd.


3585 LUZ TAPIRU IFURUNG Bd. Res. No. 108 dtd. July 14, 2015 31-Dec-17 Sept. 18, 2017 18-Sep-17 3-Jul-20
Bd Res. No. ___
3586 MA. CYNTHIA S. SEBASTIAN Bd Res. No. 313 dtd. Dec. 27, 2013 31-Dec-15 dtd. April 10, 2017 10-Apr-17 12-Jan-20
Bd Res. No. 189
3587 PRAXIDES H. RAYTAN dtd. Nov. 8, 2007 8-Nov-07 31-Dec-09
Bd Res. No. 04
3588 ROBERTO RASE MONTEMAYOR Bd Res. No. 30 dtd. Jan. 23, 2013 31-Dec-15 dtd. Jan. 27, 2016 27-Jan-16 31-Dec-18
Bd. Res. No. 110
3589 VIRGILIO O. ACOSTA Bd Res. No. 189 dtd. Nov. 8, 2007 31-Dec-09 dtd. Oct. 26, 2009 1-Jan-10 31-Dec-12

Bd Res. No. 94
3590 ARNULFO TEOXON ARROYO Bd Res. No. 19 dtd. Jan. 8, 2013 31-Dec-15 dtd. April 12, 2016 12-Apr-16 31-Dec-18
Bd Res. No. 199 dtd. November 2, Bd Res. No. dtd.
3591 DORCAS A. BAYOT 2015 31-Dec-17 Feb. 8, 2018 8-Feb-18 21-Mar-21
Bd Res. No. 47
3592 FRANCISCA P. PIO DE RODA Bd Res. No. 33 dtd. Jan. 23, 2013 31-Dec-15 dtd. Feb. 17, 2016 17-Feb-16 31-Dec-18

Bd Res. No. 191


3593 JOEL R. GALIGUEZ dtd. Nov. 8, 2007 8-Nov-07 31-Dec-09

Page 335
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Bd. Res. No. 219


3594 JOSEFINO AGUILAR DAZO Bd. Res. No. 98 dtd. Aug. 13, 2012 31-Dec-15 dtd. Dec. 1, 2015 1-Jan-16 31-Dec-18
Bd Res. No. 72
3595 LILIBETH T. MACOMB Bd Res. No. 191 dtd. Nov. 8, 2007 31-Dec-09 dtd. Mar. 26, 2010 26-Mar-10 31-Dec-12
Bd Res. No. 191
3596 LOLITA SANTOS CATADA dtd. Nov. 8, 2007 8-Nov-07 31-Dec-09
Bd Res. No. 188
3597 LORNA LAVA ARREOLA Bd Res. No. 175 dtd. Oct. 22, 2012 31-Dec-15 dtd. Oct. 14, 2015 1-Jan-16 31-Dec-18

Bd Res. No. 191


3598 NELSON J. ABESAMIS dtd. Nov. 8, 2007 8-Nov-07 31-Dec-09

Bd Res. No. 191


3599 NORA L. CHAN dtd. Nov. 8, 2007 8-Nov-07 31-Dec-09

Bd Res. No. 245


3600 ISIDORO ADRIAS LAPITAN Bd Res. No. 196 dtd. Oct. 24, 2012 31-Dec-15 dtd. Dec. 14, 2015 1-Jan-16 31-Dec-18

Bd Res. No. 208


MATEO RAMOS CELESTINO LLONA AND CO. ( dtd. November 2,
3601 Formerly : MATEO PULIDO RAMOS AND COMPANY) Bd Res. No. 32 dtd. Jan. 23, 2013 31-Dec-15 2015 1-Jan-16 31-Dec-18
Bd Res. No. 07
3602 HELEN BUENAVENTURA NUÑEZ Bd Res. No. 275 dtd. Dec. 18, 2013 31-Dec-16 dtd. Jan.No.
Bd Res. 18, 65
2017 18-Jan-17 31-Dec-19
dtd. March 2,
3603 JERICHO ARROYO BALOMIT Bd Res. No. 343 dtd. Dec. 27, 2013 31-Dec-16 2017 2-Mar-17 25-Jan-20
Bd Res. No. 03
3604 JOHN FERDINAND R. INTIA dtd. Jan. 9, 2008 9-Jan-08 31-Dec-10

Page 336
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Bd Res. No. 03
3605 JOSEPH M. CLEMENTE dtd. Jan. 9, 2008 9-Jan-08 31-Dec-10

Bd Res. No. 347


3606 JOSEPHINE S. HERNANDO Bd Res. No. 139 dtd. Dec. 2, 2010 31-Dec-13 dtd. Dec. 27, 2013 1-Jan-14 31-Dec-16

Bd Res. No. 03
3607 LUZVIMINDA D. MABANSAG dtd. Jan. 9, 2008 9-Jan-08 31-Dec-10
Bd Res. No. 03
3608 ROGELIO L. DAGOS dtd. Jan. 9, 2008 9-Jan-08 31-Dec-10

Bd Res. No. 03
3609 RODELIO E. TORRES dtd. Jan.No.
Bd Res. 9, 2008
248 9-Jan-08 31-Dec-10
dtd. August 25,
3610 AMALIA BACUD BUNGCAYAO Bd Res. No. 313 dtd. Dec. 27, 2013 31-Dec-15 2016 25-Aug-16 31-Dec-18
Bd Res. No.
203 dtd. Bd Res. No. 198
Oct. 29, dtd. November 2,
3611 ARTURO NOCOM TOLENTINO Bd Res. No. 203 dtd. Oct. 29, 2013 2015 2015 1-Jan-16 31-Dec-18
Bd Res. No. 170
dtd. Sept. 27,
3612 DEXTER PACAUL GARILLO Bd Res. No. 110 dtd. Sept. 6, 2010 31-Dec-13 2013 1-Jan-14 31-Dec-16

Bd Res. No. 04
3613 ESTER Y. GORDON dtd. Jan. 9, 2008 9-Jan-08 31-Dec-10

Bd Res. No. 04
3614 FIDES SALVE M. JAVIER dtd. Jan. 9, 2008 9-Jan-08 31-Dec-10

Page 337
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Bd Res. No. 04
3615 LOURDES E. COMETA dtd. Jan. 9, 2008 9-Jan-08 31-Dec-10

Bd Res. No. 04
3616 MARIA SOLEDAD B. REMITER dtd. Jan. 9, 2008 9-Jan-08 31-Dec-10
Bd Res. No. 09
3617 REBECCA L. MADRID Bd Res. No. 58 dtd. April 15, 2011 31-Dec-13 dtd. Feb. 2, 2015 2-Feb-15 31-Dec-17

Bd Res. No. 120


3618 RICARDO GANUT BAJAO Bd Res. No. 04 dtd. Jan. 9, 2008 31-Dec-10 dtd. Sept. 6, 2010 1-Jan-11 31-Dec-13
Bd Res. No. 04
3619 RICARDO O. SUBA dtd. Jan. 9, 2008 9-Jan-08 31-Dec-10
Bd Res. No. 05
3620 JAIME A. CARDIÑO dtd. Jan. 9, 2008 9-Jan-08 31-Dec-10

Bd Res. No. 196


dtd. November 2,
3621 JOSEPH MARK TAGARO CAMIRING Bd Res. No. 211 dtd. Oct. 29, 2013 31-Dec-15 2015 1-Jan-16 31-Dec-18
MARIA CAROL TAN KO ATIENZA (Formerly: MARIA Bd Res. No. dtd.
3622 CAROL T. ATIENZA) Bd Res. No. 05 dtd. Jan. 9, 2008 31-Dec-10 Jan. 11, 2018 11-Jan-18 28-May-21
Bd Res. No. dtd.
3623 MARIA CORAZON H. ALBORES Bd Res. No. 263 dtd. Dec. 9, 2013 31-Dec-16 May 12, 2017 12-May-17 7-Jun-20
Bd Res. No. 72
3624 MELORINE NATIVIDAD CATINDIG Bd Res. No. 05 dtd. Jan. 9, 2008 31-Dec-10 dtd. June 5, 2012 5-Jun-12 31-Dec-14

Bd Res. No. 05
3625 RONNIE A. BERINGUELA dtd. Jan. 9, 2008 9-Jan-08 31-Dec-10

Page 338
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. 05
3626 YOLANDA A. DE GUZMAN dtd. Jan. 9, 2008 9-Jan-08 31-Dec-10

Bd Res. No. ____


3627 AGNES A. SANCHEZ Bd Res. No. 06 dtd. Jan. 9, 2008 31-Dec-10 dtd. April 10, 2017 10-Apr-17 16-Aug-20

Bd Res. No. dtd.


3628 LUIS DENNIS REYES GONZALES Bd Res. No. 337 dtd. Dec. 27, 2013 31-Dec-16 May 12, 2017 12-May-17 9-Sep-20

Bd Res. No. 158


3629 GRACE G. ESPINO Bd Res. No. 06 dtd. Jan. 9, 2008 31-Dec-10 dtd. Dec. 21, 2010 1-Jan-11 31-Dec-13
Bd Res. No. 87
3630 LIZETTE YOLANGCO ALBOLERAS Bd Res. No. 106 dtd. June 4, 2013 31-Dec-15 dtd. Mar.No.
Bd Res. 31, 2016 31-Mar-16 31-Dec-18
___dtd. April 10,
3631 MERLITA L. ALMONTE Bd Res. No. 54 dtd. Dec. 29, 2014 31-Dec-16 2017 10-Apr-17 11-Sep-20
Bd Res. No. 213
3632 ROGER DETERA FORTUNO Bd Res. No. 339 dtd. Dec. 27, 2013 31-Dec-15 dtd. April 20, 2017 20-Apr-17 14-Oct-20
Bd Res. No. 06
3633 ROMULO C. ARANDA dtd. Jan. 9, 2008 9-Jan-08 31-Dec-10
Bd Res. No. 06
3634 SATURNINA G. PA-A dtd. Jan. 9, 2008 9-Jan-08 31-Dec-10
Bd Res. No. dtd.
3635 TERESITA GONZALES MARQUEZ Bd Res. No. 03 dtd. Jan. 26, 2015 31-Dec-17 April 2, 2018 2-Apr-18 16-Dec-21
Bd Res. No. dtd.
3636 TESSIE DAGANDAN MAGALLANES Bd Res. No. 08 dtd. Feb. 2, 2015 31-Dec-17 May 12, 2017 12-May-17 11-Apr-20
Bd Res. No. 04
3637 FARAH LAO-GUISADIO Bd Res. No. 194 dtd. Oct. 29, 2013 31-Dec-16 dtd. Jan. 18, 2017 18-Jan-17 31-Dec-19

Page 339
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
IN THE PRACTICE OF PUBLIC ACCOUNTANCY
As of April 30, 2018
PREVIOUS ACCREDITATION APPROVAL
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NO. PARTNERSHIPS DATE DATE (BR NO. / DATE) From To

Bd Res. No. 08
3638 MICHAEL DE GUZMAN ARMAS Bd Res. No. 35 dtd. March 28, 2011 31-Dec-13 dtd. Feb. 2, 2015 2-Feb-15 31-Dec-17
Bd Res. No. 08 dtd. August 13, Bd Res. No. 09
3639 MYRNA I. CANGSUCO 2014 31-Dec-16 dtd. Jan. 18, 2017 18-Jan-17 31-Dec-19
Bd Res. No. 06
3640 MYRNA QUESADA TAMANI Bd Res. No. 149 dtd. Sept. 9, 2013 31-Dec-16 dtd. Jan. 18, 2017 18-Jan-17 31-Dec-19
Bd Res. No. 07
3641 OSCAR D. MEJIA dtd. Jan. 9, 2008 9-Jan-08 31-Dec-10
Bd Res. No. 08
3642 CHRISTOPHER K. QUINAMOT dtd. Jan. 9, 2008 9-Jan-08 31-Dec-10
Bd Res. No. 08
3643 EMILIA B. ROMERO dtd. Jan.No.
Bd Res. 9, 2008
78 9-Jan-08 31-Dec-10
Bd Res. No. 121 dtd. August 28, dtd. March 28,
3644 FLORENDA LEONARDO QUIÑO 2013 31-Dec-16 2016 1-Jan-17 31-Dec-19
Bd Res. No. 76
3645 JAIME PUERTOS SANTOS Bd Res. No. 08 dtd. Jan. 9, 2008 31-Dec-10 dtd. Oct. 7, 2011 7-Oct-11 31-Dec-13

Bd Res. No. 01
3646 JOYCE ENCISO BELUANG Bd Res. No. 08 dtd. Jan. 9, 2008 31-Dec-10 dtd. Jan. 26, 2015 26-Jan-15 31-Dec-17

Bd Res. No. 08
3647 MA. BELEN M. MERCADO dtd. Jan.No.
Bd Res. 9, 2008
05 9-Jan-08 31-Dec-10
dtd. February 1,
3648 MANUEL SESE BALACANO Bd Res. No. 34 dtd. March 3, 2015 31-Dec-17 2018 29-Jun-17 15-Oct-20

Bd Res. No. 09
3649 ANTONIO B. GALENDEZ dtd. Jan. 9, 2008 9-Jan-08 31-Dec-10

Page 340
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
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As of April 30, 2018
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. March 28,
3650 CORAZON CASTRO LEONCIO-MADANGUIT Bd Res. No. 09 dtd. Jan. 9, 2008 31-Dec-10 2011 28-Mar-11 31-Dec-13

Bd Res. No. 133


Bd Res. No. 221 dtd. December 28, dtd. August 11,
3651 ELIZABETH D. PEREZ 2012 31-Dec-14 2015 11-Aug-15 31-Dec-17
Bd Res. No. 140
dtd. March 28,
3652 IMELDA ESGUERRA LIWANAG Bd Res. No. 230 dtd. Oct. 29, 2013 31-Dec-16 2017 28-Mar-17 25-Jul-20

Bd Res. No. 197


3653 JOSHUA BERNARDO AMOROSO Bd Res. No. 08 dtd. Feb. 8, 2011 31-Dec-13 dtd. Oct. 29, 2013 1-Jan-14 31-Dec-16
Bd Res. No. 197 dtd. November 2, Bd Res. No. dtd.
3654 JULITA J. JOSE 2015 31-Dec-17 October 20, 2017 20-Oct-17 16-Jun-20

Bd Res. No. ____


3655 LILIA DELA CRUZ FRANCISCO Bd Res. No. 339 dtd. Dec. 27, 2013 31-Dec-16 dtd. April 10, 2017 10-Apr-17 12-Feb-20

Bd Res. No. 09
3656 MARCELINA C. BAYUTAS-CRESER dtd. Jan. 9, 2008 9-Jan-08 31-Dec-10
Bd Res. No. 09
3657 OLIVIA R. CANO dtd. Jan.No.
Bd Res. 9, 2008
154 9-Jan-08 31-Dec-10
dtd. Sept. 27,
3658 RENATO MARTIN REYES Bd Res. No. 120 dtd. Sept. 6, 2010 31-Dec-13 2013 1-Jan-14 31-Dec-16
Bd Res. No. 10
3659 EMMANUEL Y. RECARRO dtd. Jan. 9, 2008 9-Jan-08 31-Dec-10

Page 341
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
IN THE PRACTICE OF PUBLIC ACCOUNTANCY
As of April 30, 2018
PREVIOUS ACCREDITATION APPROVAL
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NO. PARTNERSHIPS DATE DATE (BR NO. / DATE) From To

Bd Res. No. 10
3660 JOSEPHINE S. CAYTON dtd. Jan.No.
Bd Res. 9, 2008
78 9-Jan-08 31-Dec-10
dtd. March 10,
3661 LEDOVINO ARCALA MACAYAN Bd Res. No. 323 dtd. Dec. 27, 2013 31-Dec-16 2017 10-Mar-17 14-Apr-20
Bd Res. No. 07
3662 LOIDA DE LEON CRUZ Bd Res. No. 274 dtd. Dec. 18, 2013 31-Dec-16 dtd. Jan. 18, 2017 18-Jan-17 31-Dec-19
Bd Res. No. 10
3663 MARILOU M. MAYO-ESMEDILLA dtd. Jan. 9, 2008 9-Jan-08 31-Dec-10
Bd Res. No. 72
3664 OWEN MAHINAY ONIDA Bd Res. No. 10 dtd. Jan. 9, 2008 31-Dec-10 dtd. July 1, 2011 1-Jul-11 31-Dec-13
Bd Res. No. 10
3665 PEDRO S. PANUGAO dtd. Jan. 9, 2008 9-Jan-08 31-Dec-10
Bd Res. No. 10
3666 ROSEMARIE D. CALIMLIM dtd. Jan. 9, 2008 9-Jan-08 31-Dec-10
Bd Res. No. 11
3667 MARIA TERESITA G. BALATBAT dtd. Jan. 9, 2008 9-Jan-08 31-Dec-10

Bd Res. No. 12
3668 BENITO B. EVANGELISTA dtd. Jan. 14, 2008 14-Jan-08 31-Dec-10
Bd Res. No. 434
3669 DAHLIA T. CUAL Bd Res. No. 192 dtd. Oct. 29, 2013 31-Dec-16 dtd. Dec. 14, 2016 1-Jan-17 31-Dec-19

Bd Res. No. ___


3670 LERMA LAURA ABABAO Bd Res. No. 201 dtd. Oct. 29, 2013 31-Dec-16 dtd. April 10, 2017 10-Apr-17 4-Jan-20
Bd Res. No. dtd.
3671 MARGIE M. FORTIN Bd Res. No. 08 dtd. Feb. 2, 2015 31-Dec-17 Feb. 8, 2018 8-Feb-18 2-Jan-21

Page 342
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
IN THE PRACTICE OF PUBLIC ACCOUNTANCY
As of April 30, 2018
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. 47
dtd. March 12,
3672 MIRIAM ROSE R. MACABAGDAL - ACEBU Bd Res. No. 110 dtd. Sept. 12, 2012 31-Dec-14 2015 12-Mar-15 31-Dec-17
Bd Res. No. 125
3673 ALICE D. DIAMANTE Bd Res. No. 14 dtd. Jan. 14, 2008 31-Dec-10 dtd. Oct. 4, 2010 1-Jan-11 31-Dec-13
Bd Res. No. 52
3674 DIONICIO DUMLAO BERSAMIN Bd Res. No. 14 dtd. Jan. 14, 2008 31-Dec-10 dtd. Dec. 29, 2014 29-Dec-14 31-Dec-16

Bd Res. No. ___


3675 JENELYN NOBLE MANANSALA Bd Res. No. 262 dtd. Dec. 9, 2013 31-Dec-16 dtd. April 10, 2017 10-Apr-17 18-May-20
Bd Res. No. 14
3676 JOCELYN T. CAULIN-CHU dtd. Jan. 14, 2008 14-Jan-08 31-Dec-10

Bd Res. No. 60 dtd. December 29, Bd Res. No. dtd.


3677 JOHN MARINO CHUA 2014 31-Dec-17 May 12, 2017 12-May-17 9-Jul-20

Bd Res. No. 434


3678 MARYLOU TO-ONG CREDO Bd Res. No. 192 dtd. Oct. 29, 2013 31-Dec-16 dtd. Dec. 14, 2016 1-Jan-17 31-Dec-19
Bd. Res. No. 97
3679 NORMAN ALIMBOYOGEN BAYSA Bd Res. No. 109 dtd. June 4, 2013 31-Dec-16 dtd. Apr. 12, 2016 1-Jan-17 31-Dec-19

Bd Res. No. dtd.


3680 ORLANDO OBATAY ESCABAS Bd Res. No. 284 dtd. Dec. 23, 2013 31-Dec-16 Jan. 11, 2018 11-Jan-18 31-Jul-21

Bd Res. No. 25
3681 PACITA L. GARCIA Bd Res. No. 159 dtd. Sept. 27, 2013 31-Dec-16 dtd. Jan. 18, 2017 18-Jan-17 31-Dec-19

Bd Res. No. 15
3682 ALEJANDRO M. PONCE dtd. Jan. 14, 2008 14-Jan-08 31-Dec-10

Page 343
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
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As of April 30, 2018
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NO. PARTNERSHIPS DATE DATE (BR NO. / DATE) From To

Bd. Res. No. 109


3683 CARLITO B. DIMAR Bd Res. No. 153 dtd. Sept. 9, 2013 31-Dec-15 dtd. Apr. 15, 2016 15-Apr-16 31-Dec-18
Bd Res. No. 15
3684 CRISTINA A. GERVACIO-GALLATO dtd. Jan. 14, 2008 14-Jan-08 31-Dec-10
Bd Res. No. 15
3685 JESSICA JINLY P. PANES dtd. Jan. 14, 2008 14-Jan-08 31-Dec-10

Bd Res. No. 15
3686 MA. JOSEPHINE A. CACAPIT-CONDING dtd. Jan. 14, 2008 14-Jan-08 31-Dec-10

Bd Res. No. 15
3687 MARLON B. LOZADA dtd. Jan. 14, 2008 14-Jan-08 31-Dec-10
Bd Res. No. 118
3688 MILAGROS DE LA CRUZ PARAGGUA Bd Res. No. 70 dtd. March 6, 2013 31-Dec-15 dtd. May 5, 2016 5-May-16 31-Dec-18
Bd Res. No. 26
3689 RODOLFO BANTING STO. DOMINGO Bd Res. No. 289 dtd. Dec. 23, 2013 31-Dec-15 dtd. Feb.No.
Bd Res. 9, 2016 9-Feb-16 31-Dec-18
26____ dtd. April
3690 VIRGINIA BOGNOT PASCUAL Bd Res. No. 268 dtd. Dec. 18, 2013 31-Dec-16 2017 10-Apr-17 23-Feb-20
Bd Res. No. 15
3691 ZENAIDA FERRER REYES dtd. Jan. 14, 2008 14-Jan-08 31-Dec-10
Bd Res. No. 18
3692 AMELIA YONZON THOMAS dtd. Jan. 21, 2008 21-Jan-08 31-Dec-10
Bd Res. No. 07 dtd. August 13, Bd Res. No. dtd.
3693 ELLEN N. DINIO 2013 31-Dec-16 May 12, 2017 12-May-17 13-Mar-20

Bd Res. No. 18
3694 JEFFERSON S. TIZON dtd. Jan. 21, 2008 21-Jan-08 31-Dec-10

Page 344
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
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NO. PARTNERSHIPS DATE DATE (BR NO. / DATE) From To

Bd Res. No. dtd.


3695 JHO-WELL REYES JAMILI Bd Res. No. 08 dtd. Feb. 2, 2015 31-Dec-17 Oct. 20, 2017 20-Oct-17 25-Apr-20
Bd Res. No. 18
3696 LEA F. NARANJO dtd. Jan.No.
Bd Res. 21, 07
2008 21-Jan-08 31-Dec-10
dtd. August 13,
3697 LEONARDO D. GAMIL Bd Res. No. 02 dtd. Feb. 8, 2011 31-Dec-13 2014 13-Aug-14 31-Dec-16

Bd Res. No. 71
3698 RONALDO DAVID DIZON Bd Res. No. 46 dtd. March 28, 2011 31-Dec-13 dtd. July 8, 2015 8-Jul-15 31-Dec-17

Bd Res. No. 18
3699 ROMMEL C. AGASANG dtd. Jan. 21, 2008 21-Jan-08 31-Dec-10
Bd Res. No. 57
dtd. Feb. 19,
3700 SILVESTRE ARIOLA MANALIGOD Bd Res. No. 109 dtd. June 4, 2013 31-Dec-16 2016
Bd Res. No. 64 1-Jan-17 31-Dec-19
dtd. March 6,
3701 E. M. DRIZ & COMPANY Bd Res. No. 18 dtd. Jan. 21, 2008 31-Dec-10 2013 6-Mar-13 31-Dec-15

Bd Res. No. ___


3702 CRISTINA ANG Bd Res. No. 228 dtd. Oct. 29, 2013 31-Dec-16 dtd. April 10, 2017 10-Apr-17 6-Feb-20
Bd Res. No. 08
3703 DODIE MARGARITA L. OCAMPO Bd Res. No. 19 dtd. Jan. 21, 2008 31-Dec-10 dtd. Jan. 18, 2017 18-Jan-17 31-Dec-19
Bd Res. No. 274
Bd Res. No. 126 dtd. August 28, dtd. Sept. 23,
3704 ELIZABETH M. LLANA 2013 31-Dec-16 2016 1-Jan-17 31-Dec-19

Page 345
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
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Bd Res. No. 19
3705 FRANCIS G. PASCUAL dtd. Jan. 21, 2008 21-Jan-08 31-Dec-10

Bd Res. No. 19
3706 ISABELITA A. SORIANO - BAGA dtd. Jan.No.
Bd Res. 21, 04
2008 21-Jan-08 31-Dec-10
dtd. January 18,
3707 ISIDRO MONTECILLO PEPITO, JR. Bd Res. No. 60 dtd. Dec. 29, 2014 31-Dec-16 2018
Bd Res. No. 418 10-Apr-17 21-Apr-20
dtd. November
3708 MARILYN B. CIASICO Bd Res. No. 209 dtd. Oct. 29, 2013 31-Dec-16 24, 2016 1-Jan-17 31-Dec-19
Bd Res. No. 19
3709 ME LORENZO - VILLANUEVA & CO. dtd. Jan.No.
Bd Res. 21, 274
2008 21-Jan-08 31-Dec-10
dtd. Sept. 23,
3710 ALQUIN QUISUMBING ALBA Bd Res. No. 108 dtd. June 4, 2013 31-Dec-16 2016 1-Jan-17 31-Dec-19

Bd Res. No. 03
3711 ANTONIO PINCA MORALES Bd Res. No. 232 dtd. Oct. 29, 2013 31-Dec-16 dtd. Jan. 18, 2017 18-Jan-17 31-Dec-19
Bd Res. No. 23
3712 ANTONIO D. OLAIVAR dtd. Jan. 28, 2008 28-Jan-08 31-Dec-10
Bd Res. No. ____
3713 CORAZONIA SILVA ROSAL Bd Res. No. 266 dtd. Dec. 9, 2013 31-Dec-16 dtd. April 10, 2017 10-Apr-17 3-Oct-20
Bd Res. No. 324
dtd. October 26,
3714 CRISTETA MORABE CAMODOC Bd Res. No. 23 dtd. Jan. 28, 2008 31-Dec-10 2016 26-Oct-16 31-Dec-18
Bd Res. No. 02
3715 FELISA LACOPIA SAYAS Bd Res. No. 61 dtd. April 26, 2011 31-Dec-13 dtd. Jan. 26, 2015 26-Jan-15 31-Dec-17

Bd Res. No. 23
3716 VALERIE A. PAJARO dtd. Jan. 28, 2008 28-Jan-08 31-Dec-10

Page 346
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
IN THE PRACTICE OF PUBLIC ACCOUNTANCY
As of April 30, 2018
PREVIOUS ACCREDITATION APPROVAL
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NO. PARTNERSHIPS DATE DATE (BR NO. / DATE) From To
Bd Res. No. 23
3717 VIRGILIO S. FARCON dtd. Jan. 28, 2008 28-Jan-08 31-Dec-10
Cancelled. Bd. Res. No.
75 dtd. Oct. 7, 2011.
Bd Res. No. 24 Partner to Romano,
3718 DANILO Y. PONAY dtd. Jan. 28, 2008 28-Jan-08 31-Dec-10 Ponay & Co.-4943

Bd Res. No. 24
3719 ERNESTO N. GAPASIN dtd. Jan.No.
Bd Res. 28, 81
2008 28-Jan-08 31-Dec-10
dtd. March 10,
3720 GENARO MIEL MERIÑO Bd Res. No. 166 dtd. Sept. 27, 2013 31-Dec-16 2017 10-Mar-17 31-Dec-16
Bd Res. No. 81
3721 HELEN MALLORCA MAGADA Bd Res. No. 24 dtd. Jan. 28, 2008 31-Dec-10 dtd. Oct. 11, 2011 1-Jan-12 31-Dec-14
Bd Res. No. 24
3722 HENRY R. TAGUIBAO dtd. Jan. 28, 2008 28-Jan-08 31-Dec-10

Bd Res. No. 24
3723 MARIETA BERMEJO DEL CASTILLO dtd. Jan.No.
Bd Res. 28, 2008 28-Jan-08 31-Dec-10
248dtd. August
3724 RENATO RENON ALARIAO Bd Res. No. 50 dtd. Feb. 11, 2013 31-Dec-15 25, 2016 25-Aug-16 31-Dec-18
Bd Res. No. 87
3725 RAYDES C. ESCABUSA Bd Res. No. 86 dtd. April 16, 2013 31-Dec-15 dtd. Mar. 31, 2016 31-Mar-16 31-Dec-18
Bd Res. No. 24
3726 RENE P. FLORES dtd. Jan. 28, 2008 28-Jan-08 31-Dec-10

Bd Res. No. 06
3727 ZOSIMO DELOS SANTOS FABRE, JR. Bd Res. No. 207 dtd. Oct. 29, 2013 31-Dec-16 dtd. Jan. 18, 2017 18-Jan-17 31-Dec-19

Page 347
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
IN THE PRACTICE OF PUBLIC ACCOUNTANCY
As of April 30, 2018
PREVIOUS ACCREDITATION APPROVAL
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NO. PARTNERSHIPS DATE DATE (BR / DATE) From
NO.No.
Bd. Res. To
____ dtd. April
3728 FEDELINDA GAETOS BALAGBAG Bd. Res. No. 312 dtd. Dec. 27, 2013 31-Dec-16 10, 2017 10-Apr-17 24-Apr-20
Bd. Res. No. 98 dtd. August 13, Bd. Res. No. 215
3729 JACK NAPONE BACONGA 2012 31-Dec-14 dtd. April 20, 2017 20-Apr-17 6-Oct-20
Bd. Res. No. dtd.
3730 JO GENETA ADALIA Bd. Res. No. 39 dtd. Dec. 19, 2014 31-Dec-16 May 12, 2017
Bd. Res. No. 205 12-May-17 11-Nov-20
dtd. August 12,
3731 JOSEPH IAN BONTES TY - FARMA Bd. Res. No. 348 dtd. Dec. 27, 2013 31-Dec-16 2016
Bd. Res. No. 206 1-Jan-17 31-Dec-19
dtd. August 12,
3732 MARCIANO ROSALES AVENIDO Bd. Res. No. 153 dtd. Sept. 9, 2013 31-Dec-16 2016 1-Jan-17 31-Dec-19

Bd. Res. No. 268


3733 RONALDO JARDINIANO CABAÑEROS Bd. Res. No. 96 dtd. April 17, 2013 31-Dec-15 dtd. Dec. 28, 2015 1-Jan-16 31-Dec-18
Bd. Res. No. 28
3734 PABLITO J. ENANO dtd. Jan. 28, 2008 28-Jan-08 31-Dec-10

Bd. Res. No. 28


3735 TITO P. MUMPAR dtd. Jan. 28, 2008 28-Jan-08 31-Dec-10
Bd. Res. No. 28
3736 WILFREDO P. MALONZO dtd. Jan. 28, 2008 28-Jan-08 31-Dec-10
Bd. Res. No. 04
Bd. Res. No. 05 dtd. August 13, dtd. January 18,
3737 GUZMAN PAULITE & CO. 2014 31-Dec-16 2018 10-Apr-17 6-Nov-20

Bd. Res. No. 39(A) dtd. March 4, Bd. Res. No. dtd.
3738 BLESILDA AZOGUE PABLO 2015 31-Dec-17 Jan. 11, 2018 11-Jan-18 3-Feb-21

Page 348
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
IN THE PRACTICE OF PUBLIC ACCOUNTANCY
As of April 30, 2018
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NO. PARTNERSHIPS DATE DATE (BR NO. / DATE) From To

Bd. Res. No. ___


3739 CONRADO ALVIAR ROSARIO Bd. Res. No. 200 dtd. Oct. 29, 2013 31-Dec-16 dtd. April 10, 2017 10-Apr-17 2-Jan-20
Bd. Res. No. 29
3740 ERNESTO P. PORCINCULA dtd. Jan. 28, 2008 28-Jan-08 31-Dec-10
Bd. Res. No. dtd.
3741 ESTELITA L. SANTANA Bd. Res. No. 196 dtd. Oct. 29, 2013 31-Dec-16 May 12, 2017 12-May-17 1-Jul-20

Bd. Res. No. 29


3742 JOSEPH V. PRIMA dtd. Jan. 28, 2008 28-Jan-08 31-Dec-10

Bd. Res. No. 419


dtd. November
3743 LIWANAG AMAN CABINIAN Bd. Res. No. 52 dtd. Dec. 29, 2014 31-Dec-16 24, 2016 1-Jan-17 31-Dec-19
Bd. Res. No. 324
dtd. October 26,
3744 MYRNA S. QUIRIM Bd. Res. No. 150 dtd. Sept. 9, 2013 31-Dec-16 2016 1-Jan-17 31-Dec-19
Bd. Res. No. dtd.
3745 PAZ ABAYAN TY Bd. Res. No. 270 dtd. Dec. 18, 2013 31-Dec-16 May 12, 2017 12-May-17 13-Aug-20
Bd. Res. No. 214
3746 RAUL ARGULLA DOLIENTE Bd. Res. No. 193 dtd. Oct. 29, 2013 31-Dec-16 dtd. April 20, 2017 20-Apr-17 20-Feb-20
Bd. Res. No. dtd.
3747 SOFIO ILAGAN GONZALVO Bd. Res. No. 50 dtd. Dec. 29, 2014 31-Dec-17 Jan. 11, 2018 11-Jan-18 26-Jan-21

Bd. Res. No. dtd.


3748 ANA SOSA BAUTISTA Bd. Res. No. 325 dtd. Dec. 27, 2013 31-Dec-16 May 12, 2017 12-May-17 25-Jan-20
Bd. Res. No. 356
dtd. November 3,
3749 BELINDA P. MACARAEG Bd. Res. No. 344 dtd. Dec. 27, 2013 31-Dec-16 2016 1-Jan-17 31-Dec-19

Page 349
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
IN THE PRACTICE OF PUBLIC ACCOUNTANCY
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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. dtd.


3750 CATHERINE CUSTODIO RESURRECCION Bd. Res. No. 284 dtd. Dec. 23, 2013 31-Dec-16 May 12, 2017 12-May-17 2-Jul-20

Bd. Res. No. 140


3751 CIRIACO I. SIA Bd. Res. No. 31 dtd. Jan. 28, 2008 31-Dec-10 dtd. Dec. 2, 2010 1-Jan-11 31-Dec-13
Bd. Res. No. 10
3752 CONSORCIA PAULE LUGTU Bd. Res. No. 262 dtd. Dec. 9, 2013 31-Dec-16 dtd. Jan. 18, 2017 18-Jan-17 31-Dec-19
Bd. Res. No. dtd.
3753 MA. LOURDES B. BUENSUCESO Bd. Res. No. 31 dtd. Jan. 28, 2008 31-Dec-10 May 12, 2017
Bd. Res. No. 12-May-17 10-Sep-20
____ dtd. APril
3754 MAGDALENE PERALTA ESCAÑO Bd. Res. No. 268 dtd. Dec. 18, 2013 31-Dec-16 10, 2017 10-Apr-17 25-May-20

Bd. Res. No. 05


3755 MARIA LUISA MAGUNDAYAO-AGOJO Bd. Res. No. 31 dtd. Jan. 28, 2008 31-Dec-10 dtd. Feb. 1, 2018 29-Jun-17 20-Oct-20

Bd. Res. No. 20


3756 MARIA VICTORIA S. EROLIN Bd. Res. No.216 dtd. Oct. 29, 2013 31-Dec-16 dtd. Jan. 18, 2017 18-Jan-17 31-Dec-19
Bd. Res. No. 443
3757 RIZALINA DOLOJAN CARANDANG Bd. Res. No. 31 dtd. Jan. 28, 2008 31-Dec-10 dtd. Dec. 14, 2016 14-Dec-16 31-Dec-18
Bd. Res. No. 34
3758 CONCHITA TEJADA FAJARDO dtd. Jan. No.
Bd. Res. 28, 2008
202 28-Jan-08 31-Dec-10
dtd. November 2,
3759 EMMANUEL RAVELO GARCIA Bd. Res. No. 34 dtd. Jan. 28, 2008 31-Dec-10 2015 2-Nov-15 31-Dec-17

Bd. Res. No. 34


3760 EVANGELINE S. GARCIA dtd. Jan. 28, 2008 28-Jan-08 31-Dec-10

Page 350
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Bd. Res. No. dtd.


3761 JOSELEO JUARE JIRO Bd. Res. No. 119 dtd. July 24, 2015 31-Dec-17 Jan. 11, 2018 11-Jan-18 3-Oct-21
Bd. Res. No. 171
3762 LOURDES B. GALANG Bd. Res. No. 288 dtd. Dec. 23, 2013 31-Dec-16 dtd. April 7, 2017 7-Apr-17 11-Feb-20
Bd. Res. No. 34
3763 MARILOU T. ATENGCO dtd. Jan. 28, 2008 28-Jan-08 31-Dec-10

Bd. Res. No. 143


dtd. March 28,
3764 RITA S. VILLAMAYOR Bd. Res. No. 272 dtd. Dec. 18, 2013 31-Dec-16 2017 28-Mar-17 10-Nov-20

Bd. Res. No. 34


3765 ROSALINA O. COLENDRINO dtd. Jan. 28, 2008 28-Jan-08 31-Dec-10
Bd. Res. No. 25
3766 ROSITA L. GRASPARIL Bd. Res. No. 339 dtd. Dec. 27, 2013 31-Dec-16 dtd. Jan. 18, 2017 18-Jan-17 31-Dec-19

Bd. Res. No. 17


3767 WILFREDO ROBELLOS PERALTA Bd. Res. No. 58 dtd. April 15, 2011 31-Dec-13 dtd. Feb. 2, 2015 2-Feb-15 31-Dec-17

Bd. Res. No. 36


3768 ERNESTO S. HAPOR II dtd. Jan. 28, 2008 28-Jan-08 31-Dec-10

Bd. Res. No. dtd.


3769 JACQUELYN SANTIAGO FLORITA Bd. Res. No. 36 dtd. Jan. 28, 2008 31-Dec-10 Oct. 20, 2017 20-Oct-17 31-Mar-20
Bd. Res. No. 36
3770 NATIVIDAD T. ONG dtd. Jan. No.
Bd. Res. 28, 2008
417 28-Jan-08 31-Dec-10
dtd. November
3771 RAFAEL SAMAR GONZALES Bd. Res. No. 36 dtd. Jan. 28, 2008 31-Dec-10 24, 2016 24-Nov-16 31-Dec-18

Page 351
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Bd. Res. No.
____ dtd. APril
3772 REGINO MECATE GONZALES Bd. Res. No. 207 dtd. Oct. 29, 2013 31-Dec-16 10, 2017 10-Apr-17 7-Sep-20
Bd. Res. No. 65
dtd. March 2,
3773 SHERRY ANN DAVID ARANDIA Bd. Res. No. 273 dtd. Dec. 18, 2013 31-Dec-16 2017 2-Mar-17 9-May-20
Bd. Res. No. 196 dtd. November 2, Bd. Res. No. dtd.
3774 ALLAN REODIQUE ALCAPARAS 2015 31-Dec-17 Oct. 20, 2017 20-Oct-17 2-Aug-20
Bd. Res. No. 418
dtd. November
3775 ARLENE GUTIERREZ CARAOS Bd. Res. No. 217 dtd. Oct. 29, 2013 31-Dec-16 24,
Bd. 2016
Res. No. 67 1-Jan-17 31-Dec-19
dtd. March 8,
3776 BRENDA ALBA SABENIT Bd. Res. No. 322 dtd. Dec. 27, 2013 31-Dec-16 2017 8-Mar-17 28-Jul-20

Bd. Res. No. 37


3777 CERELINA L. SABADO dtd. Jan. 28, 2008 28-Jan-08 31-Dec-10
Bd. Res. No. 37
3778 DINNAH S. DULAY dtd. Jan. 28, 2008 28-Jan-08 31-Dec-10
Bd. Res. No. 37
3779 MARIFE M. PANTAS dtd. Jan. 28, 2008 28-Jan-08 31-Dec-10
Bd. Res. No. 62
3780 MARITES S. QUEVEDO - NAVARRA Bd. Res. No. 107 dtd. June 4, 2013 31-Dec-15 dtd. Feb. 19, 2016 19-Feb-16 31-Dec-18
Bd. Res. No. ___
3781 ORLAN HIPOL MARIGMEN Bd. Res. No. 311 dtd. Dec. 27, 2013 31-Dec-16 dtd. April 10, 2017 10-Apr-17 10-Feb-20

Bd. Res. No. 37


3782 RENE PAOLO P. PORCIUNCULA dtd. Jan. 28, 2008 28-Jan-08 31-Dec-10

Page 352
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Bd. Res. No. 169 dtd. Sept. 27, Bd. Res. No. 19
3783 SUSANA BELONIO VIERNES 2013 31-Dec-16 dtd. Jan. 18, 2017 18-Jan-17 31-Dec-19
Bd. Res. No. 38
3784 ERNESTO D. ADUCA dtd. Jan. 28, 2008 28-Jan-08 31-Dec-10
Bd. Res. No. 38
3785 FLORENTINO A. ESTENOR dtd. Jan. 28, 2008 28-Jan-08 31-Dec-10
Bd. Res. No. 05
dtd. February 1,
3786 IRMA M. CARLOS Bd. Res. No. 38 dtd. Jan. 28, 2008 31-Dec-10 2018 29-Jun-17 3-Jun-20

Bd. Res. No. 38


3787 JOSEFINA MARQUEZ - GONZALES dtd. Jan. 28, 2008 28-Jan-08 31-Dec-10

Bd. Res. No. 38


3788 MA. ASUNCION A. DEL ROSARIO dtd. Jan. 28, 2008 28-Jan-08 31-Dec-10
Bd. Res. No. 38
3789 MA. ANTONIETA M. JESUITAS dtd. Jan. 28, 2008 28-Jan-08 31-Dec-10
Bd. Res. No. 38
3790 MELANIE C. INOCENTES dtd. Jan. 28, 2008 28-Jan-08 31-Dec-10

Bd. Res. No. 38


3791 RICHARD V. FERNANDEZ dtd. Jan. 28, 2008 28-Jan-08 31-Dec-10
Bd. Res. No. 51
3792 ZENAIDA VIRAY RAYOS - LIMBOS Bd. Res. No. 315 dtd. Dec. 27, 2013 31-Dec-16 dtd. Feb. 9, 2017 9-Feb-17 13-Jan-20
Bd. Res. No. 04
dtd. January 18,
3793 JOSE REALIN MARTINEZ, JR. Bd. Res. No. 219 dtd. Oct. 29, 2013 31-Dec-16 2018 10-Apr-17 7-Sep-20

Page 353
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
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NO. PARTNERSHIPS DATE DATE (BR NO. / DATE) From To
Bd. Res. No. 38
3794 BURNOT, TIMBOL AND COMPANY dtd. Jan. No.
Bd. Res. 28, 2008 28-Jan-08 31-Dec-10
Bd. Res. No. 167 dtd. Sept. 27, _____ dtd. April
3795 BENJAMIN ABION VEGA, JR. 2013 31-Dec-16 10, 2017 10-Apr-17 6-Jun-20

Bd. Res. No. 264


3796 EVELYN PULIDO ARENAS Bd. Res. No. 148 dtd. Dec. 21, 2010 31-Dec-13 dtd. Dec. 9, 2013 1-Jan-14 31-Dec-16
Bd. Res. No. dtd.
3797 FABIAN ORBON MENDEZ, JR. Bd. Res. No. 282 dtd. Dec. 23, 2013 31-Dec-16 May 12, 2017 12-May-17 9-Jun-20
Bd. Res. No. 41(B) dtd. March 4, Bd. Res. No. dtd.
3798 FLORDELIZA BAMBA SALGADO-YBOA 2015 31-Dec-17 Jan. 11, 2018 11-Jan-18 11-Oct-21

Bd. Res. No. 39


3799 JULIETA M. JIMENO - BARRERA dtd. Jan. 28, 2008 28-Jan-08 31-Dec-10
Bd. Res. No. 39
3800 RAYMUNDO M. ABENOJA dtd. Jan. 28, 2008 28-Jan-08 31-Dec-10
Bd. Res. No. 39
3801 ROSA MAE B. PLANA dtd. Jan. 28, 2008 28-Jan-08 31-Dec-10

Bd. Res. No. 04


3802 ROSALIE BELTRAN UNAY Bd. Res. No. 315 dtd. Dec. 27, 2013 31-Dec-16 dtd.Feb 1, 2018 10-Apr-17 23-Jan-20
Bd. Res. No. 351
Bd. Res. No. 169 dtd. Sept. 27, dtd. November 3,
3803 SUSAN L. CABAIS 2013 31-Dec-16 2016 1-Jan-17 31-Dec-19
Bd. Res. No. 141
dtd. March 28,
3804 VENERANDA I. REYES - GERONA Bd. Res. No. 260 dtd. Dec. 9, 2013 31-Dec-16 2017 28-Mar-17 14-Nov-20

Page 354
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NO. PARTNERSHIPS DATE DATE (BR NO. / DATE) From To

Bd. Res. No. dtd.


3805 GRACIETA ADAN FLORESCA Bd. Res. No. 198 dtd. Oct. 29, 2013 31-Dec-16 May 12, 2017 12-May-17 26-Jul-20

Bd. Res. No. 40


3806 BENJAMIN B. BELEN dtd. Jan. 28, 2008 28-Jan-08 31-Dec-10
Bd. Res. No. 40
3807 BUENAVENTURA S. CASALLOS dtd. Jan. 28, 2008 28-Jan-08 31-Dec-10
Bd. Res. No. 40
3808 GLADYS T. ANG dtd. Jan. 28, 2008 28-Jan-08 31-Dec-10

Bd. Res. No. 40


3809 ERWIN S. CARREON dtd. Jan. 28, 2008 28-Jan-08 31-Dec-10
Bd. Res. No. 40
3810 FARRAH S. DILAG dtd. Jan. 28, 2008 28-Jan-08 31-Dec-10
Bd. Res. No. dtd.
3811 FERNANDO GUERRERO NAPASA Bd. Res. No. 325 dtd. Dec. 27, 2013 31-Dec-16 May 12, 2017
Bd. Res. No. 43 12-May-17 16-Dec-20
dtd. March 28,
3812 JAIMIE GO DY Bd. Res. No. 40 dtd. Jan. 28, 2008 31-Dec-10 2011 28-Mar-11 31-Dec-13
Bd. Res. No. 40
3813 LUCIE ANNE P. CUMTI dtd. Jan. 28, 2008 28-Jan-08 31-Dec-10

Bd. Res. No. 40


3814 ROSALINDA C. POLIDO dtd. Jan. 28, 2008 28-Jan-08 31-Dec-10
Bd. Res. No. 262
dtd. Sept. 23,
3815 ZENAIDA D. VIRTUDEZ Bd. Res. No. 40 dtd. Jan. 28, 2008 31-Dec-10 2016 23-Sep-16 31-Dec-18

Page 355
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
IN THE PRACTICE OF PUBLIC ACCOUNTANCY
As of April 30, 2018
PREVIOUS ACCREDITATION APPROVAL
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NO. PARTNERSHIPS DATE DATE (BR NO. / DATE) From To

Bd. Res. No. 237


3816 ADRIANO BONGO MACASERO Bd. Res. No. 47 dtd. Jan. 28, 2008 31-Dec-10 dtd. Dec. 4, 2015 4-Dec-15 31-Dec-17

Bd. Res. No. 47


3817 ANGELITA AREVALO dtd. Jan. 28, 2008 28-Jan-08 31-Dec-10
Bd. Res. No. 47
3818 GEDEON A. ESPLANA dtd. Jan. 28, 2008 28-Jan-08 31-Dec-10
Bd. Res. No. 174
dtd. Sept. 21,
3819 GERARDO TOLETE BAUTISTA Bd. Res. No. 47 dtd. Jan. 28, 2008 31-Dec-10 2015 21-Sep-15 31-Dec-17

Bd. Res. No. 47


3820 GLORIA MORALES BACANI dtd. Jan. 28, 2008 28-Jan-08 31-Dec-10

Bd. Res. No. 151


3821 MARIE CHEYENNE BORBO JAROMAY Bd. Res. No. 47 dtd. Jan. 28, 2008 31-Dec-10 dtd. Dec. 21, 2010 1-Jan-11 31-Dec-13
Bd. Res. No. 47
3822 MA. LUCITA M. ISIDRO - PETATE dtd. Jan. 28, 2008 28-Jan-08 31-Dec-10
Bd. Res. No. 170 dtd. Sept. 27, Bd. Res. No. 302
3823 MARISSA M. GERONA 2013 31-Dec-16 dtd. Oct. 10, 2016 1-Jan-17 31-Dec-19
Bd. Res. No. 47
3824 MAXIMIANO P. SORONGON, JR. dtd. Jan. 28, 2008 28-Jan-08 31-Dec-10

Bd. Res. No. 17


3825 NARCISO DISCAYA ALIANZA Bd. Res. No. 159 dtd. Dec. 21, 2010 31-Dec-13 dtd. Feb. 2, 2015 2-Feb-15 31-Dec-17

Bd. Res. No. 48


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

Page 356
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
IN THE PRACTICE OF PUBLIC ACCOUNTANCY
As of April 30, 2018
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NO. PARTNERSHIPS DATE DATE (BR NO. / DATE) From To
Bd. Res. No. 34 dtd. December 19, Bd. Res. No. dtd.
3827 EDENCIO MAGBANUA CERVANTES 2014 31-Dec-17 July 18, 2017 18-Jul-17 2-Apr-20

Bd. Res. No. dtd.


3828 EFREN MONTALBA APIAG Bd. Res. No. 238 dtd. Dec. 4, 2015 31-Dec-17 Jan. 11, 2018
Bd. Res. No. 234 11-Jan-18 16-Jul-21
Bd. Res. No. 122 dtd. Sept. 19, dtd. August 23,
3829 JEFFERSON FABUNAN SIMON 2012 31-Dec-14 2016 23-Aug-16 31-Dec-18

Bd. Res. No. 48


3830 JUVY G. CORPUZ dtd. Jan. 28, 2008 28-Jan-08 31-Dec-10
Bd. Res. No. 33 dtd. March 28, Bd. Res. No. 62
3831 LUMEN P. MARASIGAN 2011 31-Dec-13 dtd. Feb. 19, 2016 19-Feb-16 31-Dec-18
Bd. Res. No. 48
3832 LUZVISMIN G. TIMBOL dtd. Jan. 28, 2008 28-Jan-08 31-Dec-10
Bd. Res. No. 48
3833 MA. WILMA R. GONZALES dtd. Jan. 28, 2008 28-Jan-08 31-Dec-10
Bd. Res. No. 48
3834 MAGNA LEA C. CARILLA dtd. Jan. 28, 2008 28-Jan-08 31-Dec-10
Bd. Res. No. 53
dtd. March 28,
3835 NORBERTO N. GARCIA Bd. Res. No. 48 dtd. Jan. 28, 2008 31-Dec-10 2011 28-Mar-11 31-Dec-13

Bd. Res. No. dtd.


3836 PEDRO NACPIL GONZALES Bd. Res. No. 34 dtd. Feb. 29, 2012 31-Dec-14 May 12, 2017 12-May-17 29-Mar-20
Bd. Res. No. 69
3837 ZENAIDA BALI AGCAOILI Bd. Res. No. 48 dtd. Jan. 28, 2008 31-Dec-10 dtd. April No.
Bd. Res. 26, 2011
143 26-Apr-11 31-Dec-13
dtd. March 28,
3838 CRISTOBAL CANTARA UMALE Bd. Res. No. 54 dtd. Dec. 29, 2014 31-Dec-16 2017 28-Mar-17 7-Jan-20

Page 357
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
IN THE PRACTICE OF PUBLIC ACCOUNTANCY
As of April 30, 2018
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. 288
dtd. September
3839 DANILO SANARES CAMERINO Bd. Res. No. 222 dtd. Oct. 29, 2013 31-Dec-16 28, 2016 1-Jan-17 31-Dec-19

Bd. Res. No. ___


3840 AURELIANO TAMAYO CABATIC Bd. Res. No. 52 dtd. Feb. 01, 2008 31-Dec-10 dtd. April 10, 2017 10-Apr-17 16-Jun-20
Bd. Res. No. 154 dtd. Sept. 27, Bd. Res. No. dtd.
3841 EVANGELINE SANTOS JOSON 2013 31-Dec-16 May 12, 2017 12-May-17 15-Mar-20

Bd. Res. No. 109


3842 EXEQUIEL REMOLAR RIÑON, JR. Bd. Res. No. 159 dtd. Dec. 21, 2010 31-Dec-13 dtd. Apr. 15, 2016 15-Apr-16 31-Dec-18

Bd. Res. No. 50


3843 NILO B. RECORTOS dtd. Jan. 28, 2008 28-Jan-08 31-Dec-10
Bd. Res. No. 170
3844 PADILLA LIBERATO BUENAVENTURA Bd. Res. No. 285 dtd. Dec. 23, 2013 31-Dec-16 dtd. April 7, 2017 7-Apr-17 9-May-20

Bd. Res. No. 50


3845 PALERMO A. BAÑAGALE dtd. Jan. 28, 2008 28-Jan-08 31-Dec-10

Bd. Res. No. 09


3846 QUIRINO LIM TEO Bd. Res. No. 04 dtd. Feb. 8, 2011 31-Dec-13 dtd. Feb. 2, 2015 2-Feb-15 31-Dec-17
Bd. Res. No.
____ dtd. APril
3847 VICTORIA SABINA L. DE LEON Bd. Res. No. 287 dtd. Dec. 23, 2013 31-Dec-16 10, 2017 10-Apr-17 3-Sep-20
Bd. Res. No. 52
3848 BIENVENIDO A. SARMIENTO dtd.Feb. 01, 2008 1-Feb-08 31-Dec-10

Page 358
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
IN THE PRACTICE OF PUBLIC ACCOUNTANCY
As of April 30, 2018
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. 353
dtd. November 3,
3849 GENEVEVE CARDENAS EUGENIO Bd. Res. No. 52 dtd.Feb. 01, 2008 31-Dec-10 2016 3-Nov-16 31-Dec-18
Bd. Res. No. 52
3850 LILIBETH S. DUGAY dtd.Feb. 01, 2008 1-Feb-08 31-Dec-10
Bd. Res. No. 52
3851 MARICRIS C. OCANA dtd.Feb. 01, 2008 1-Feb-08 31-Dec-10
Bd. Res. No. 52
3852 PRECILLA P. BAÑADERA dtd.Feb. 01, 2008 1-Feb-08 31-Dec-10

Bd. Res. No. 03


3853 RAQUEL ZAMORA DELA PAZ Bd. Res. No. 267 dtd. Dec. 9, 2013 31-Dec-16 dtd. Jan. 18, 2017 18-Jan-17 31-Dec-19
Bd. Res. No. 52
3854 ROSARIO R. JAVIER dtd.Feb. 01, 2008 1-Feb-08 31-Dec-10
Bd. Res. No. 56
3855 DANILO G. BAUTISTA dtd.Mar. 18, 2008 18-Mar-08 31-Dec-10

Bd. Res. No. 444


3856 EMERIZA GONZALES BORJA Bd. Res. No. 285 dtd. Dec. 23, 2013 31-Dec-16 dtd. Dec. 14, 2016 1-Jan-17 31-Dec-19
Bd. Res. No. 56
3857 MA. GILDA G. NAZARENO dtd.Mar. 18, 2008 18-Mar-08 31-Dec-10
Bd. Res. No. 56
3858 SEMACO P. SACMAR dtd.Mar. 18, 2008 18-Mar-08 31-Dec-10

Bd. Res. No. 274


3859 SHIRLEY E. VERGEL DE DIOS Bd. Res. No. 201 dtd OCT. 29, 2013 31-Dec-16 dtd Sept. 23, 2016 1-Jan-17 31-Dec-19

Page 359
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
IN THE PRACTICE OF PUBLIC ACCOUNTANCY
As of April 30, 2018
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NO. PARTNERSHIPS DATE DATE (BR NO. / DATE) From To

Bd. Res. No. dtd.


3860 DEMETRIO JULARBAL MORALES, JR. Bd. Res. No. 09 dtd. Feb. 2, 2015 31-Dec-17 Feb. 8, 2018 8-Feb-18 23-Oct-21

Bd. Res. No. 57


3861 EDEN M. MOLINO dtd.Mar. 18, 2008 18-Mar-08 31-Dec-10
Bd. Res. No. 57
3862 GILBERT C. VISAYA dtd.Mar. 18, 2008 18-Mar-08 31-Dec-10
Bd. Res. No. 155 dtd. Sept. 27, Bd. Res. No. 05
3863 JACQUELINE MALIG CALMA 2013 31-Dec-16 dtd. Jan. No.
Bd. Res. 18, 2017
353 18-Jan-17 31-Dec-19
dtd. November 3,
3864 MA. ISABELITA TOLENTINO CASANOVA Bd. Res. No. 262 dtd. Dec. 9, 2013 31-Dec-16 2016 1-Jan-17 31-Dec-19
Bd. Res. No. 251 dtd. Nov. 11, Bd. Res. No. 356
3865 MA. SOCORRO N. BARTOLOME 2013 31-Dec-16 dtd. Nov. 3, 2016 1-Jan-17 31-Dec-19
Bd. Res. No. 25
3866 NESTOR CALMA BERMUDEZ Bd. Res. No. 203 dtd. Oct. 29, 2013 31-Dec-16 dtd. Jan. 18, 2017 18-Jan-17 31-Dec-19
Bd. Res. No. __
3867 ANA MARIE ALIMAGNO MAC Bd. Res. No. 60 dtd.Mar. 18, 2008 31-Dec-10 dtd.April 10, 2017 10-Apr-17 1-Jan-20

Bd. Res. No. dtd.


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

Bd. Res. No. dtd.


3869 CHARRY MAY ORDA TORNEROS Bd. Res. No. 35 dtd.Mar. 28, 2011 31-Dec-13 May 12, 2017 12-May-17 29-Jan-20
Bd. Res. No. 144
dtd. Sept. 25,
3870 EMERCIANA TOLENTINO CORTEZ Bd. Res. No. 60 dtd.Mar. 18, 2008 31-Dec-10 2012 25-Sep-12 31-Dec-14

Page 360
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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. 04
Bd. Res. No. 08 dtd. August 13, dtd. January 18,
3871 JOSEPHINE P. SANTOS 2014 31-Dec-16 2018
Bd. Res. No. 10-Apr-17 28-Feb-20
___dtd. April 10,
3872 LOIDA LOPEZ CARDENAS Bd. Res. No. 60 dtd.Mar. 18, 2008 31-Dec-10 2017 10-Apr-17 18-Aug-20

Bd. Res. No. 60


3873 LOURDES V. CO dtd.Mar. 18, 2008 18-Mar-08 31-Dec-10

Bd. Res. No. dtd.


3874 MARYLOU RALLOS PRIETO Bd. Res. No. 05 dtd. Jan. 26, 2015 31-Dec-17 Oct. 20, 2017 20-Oct-17 8-Nov-20
Bd. Res. No. 61
3875 CELSO E. TIBANG dtd.Mar. 18, 2008 18-Mar-08 31-Dec-10
Bd. Res. No. 61
3876 CLEMENTE B. LLEDO dtd.Mar. 18, 2008 18-Mar-08 31-Dec-10
Bd. Res. No. dtd.
3877 EDWARD CRUZ SANTOS Bd. Res. No. 09 dtd. Feb. 2, 2015 31-Dec-17 Jan. 11, 2018 11-Jan-18 18-Nov-21
Bd. Res. No. 61
3878 FEMIE M. BITENG dtd.Mar. 18, 2008 18-Mar-08 31-Dec-10

Bd. Res. No. 61


3879 JERSON B. SABADO dtd.Mar.
Bd. Res. 18,
No.2008
145 18-Mar-08 31-Dec-10
LUCILITA BALMORES ZAMORA ( Formerly: LUCILITA Bd. Res. No. 213 dtd. November dtd. August 17,
3880 M. BALMORES) 14, 2012 31-Dec-15 2015 1-Jan-16 31-Dec-18

Bd. Res. No. 61


3881 MERCEDES B. AMORA dtd.Mar. 18, 2008 18-Mar-08 31-Dec-10

Page 361
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Bd. Res. No. dtd.
3882 NENITA ASISTORES - HERNANDO Bd. Res. No. 61 dtd.Mar. 18, 2008 31-Dec-10 Oct. 20, 2017 20-Oct-17 29-Sep-20
Bd. Res. No. 325
3883 ZOSIMA HABOC VILLARIÑA Bd. Res. No. 272 dtd. Dec. 18, 2013 31-Dec-16 dtd. Oct. 26, 2016 1-Jan-17 31-Dec-19

Bd. Res. No.___


3884 ANNABELLE PASTRANA-ONG Bd. Res. No.201 dtd. Oct. 29, 2013 31-Dec-16 dtd. April 10, 2017 10-Apr-17 21-Aug-20
Bd. Res. No. 248
dtd. August 25,
3885 AGNES DG. FRANCIA Bd. Res. No. 69 dtd. April 26, 2011 31-Dec-13 2016 26-Aug-16 31-Dec-18

Bd. Res. No. 63


3886 BENJAMIN L. HERRADURA dtd. April 2, 2008 2-Apr-08 31-Dec-10
Bd. Res. No. 134 dtd. August 11, Bd. Res. No. dtd.
3887 JOSEFINA B. DESENGAÑO 2015 31-Dec-17 Oct. 20, 2017 20-Oct-17 22-Apr-20
Bd. Res. No. 63
3888 JOSEFINA DE LEON ANGELES dtd. April 2, 2008 2-Apr-08 31-Dec-10
Bd. Res. No. 95
3889 LEONOR C. ANZURES Bd. Res. No. 63 dtd. April 2, 2008 31-Dec-10 dtd. June 8, 2010 1-Jan-11 31-Dec-13

Bd. Res. No. dtd.


3890 MA. ISABEL B. LOPEZ Bd. Res. No. 17 dtd. Feb. 2, 2015 31-Dec-17 August
Bd. Res.10,
No.2017 10-Aug-17 26-May-20
____ dtd. APril
3891 ROSEMARIE G. ANDRION Bd. Res. No. 63 dtd. April 2, 2008 31-Dec-10 10, 2017 10-Apr-17 24-Apr-20
Bd. Res. No. dtd.
3892 ZENAIDA CRISTOBAL TEODORO Bd. Res. No. 51 dtd. Dec. 29, 2014 31-Dec-17 Jan. 11, 2018 11-Jan-18 21-Jan-21
Bd. Res. No. 64
3893 ANGEL JOSE S. MONTES dtd. April 2, 2008 2-Apr-08 31-Dec-10

Page 362
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Bd. Res. No. dtd.
3894 ARJAY BINALUYO BALANE Bd. Res. No. 270 dtd. Dec. 9, 2013 31-Dec-16 May 12, 2017 12-May-17 28-Oct-20
Bd. Res. No. 215
3895 ALICIA ARBOLEDA - PANGANIBAN Bd. Res. No. 325 dtd. Dec. 27, 2013 31-Dec-16 dtd. April 20, 2017 20-Apr-17 15-Nov-20

Bd. Res. No. 64


3896 FILOTEA S. LEDESMA dtd. April 2, 2008 2-Apr-08 31-Dec-10
Bd. Res. No. 64
3897 LIZARINA B. DUMLAO dtd. April 2, 2008 2-Apr-08 31-Dec-10

Bd. Res. No. 64


3898 NELLIE S. GO dtd. April 2, 2008 2-Apr-08 31-Dec-10
Bd. Res. No. 64
3899 NILO R. DANDO dtd. April No.
Bd. Res. 2, 2008
140 2-Apr-08 31-Dec-10
dtd. March 28,
3900 MAXIMO AMOR LEE Bd. Res. No. 218 dtd. Oct. 29, 2013 31-Dec-16 2017 28-Mar-17 29-Oct-20

Bd. Res. No. 65


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

Bd. Res. No. 65


3902 AMANDO S. PAMINTUAN dtd. April 2, 2008 2-Apr-08 31-Dec-10
Bd. Res. No. ___
3903 ANGEL CASTRO NOLASCO Bd. Res. No. 221 dtd. Oct. 29, 2013 31-Dec-16 dtd. April 10, 2017 10-Apr-17 6-Oct-20
Bd. Res. No. 65
3904 CYNTHIA S. SUAREZ - ROYO dtd. April 2, 2008 2-Apr-08 31-Dec-10
Bd. Res. No. 65
3905 ELSA S. SOMBILLA dtd. April 2, 2008 2-Apr-08 31-Dec-10

Page 363
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NO. PARTNERSHIPS DATE DATE (BR NO.No.
Bd. Res. / DATE)
368 From To
FRESNAIDA GUZMAN DUQUE ( Formerly: FRESNAIDA dtd. November
3906 N. GUZMAN ) Bd. Res. No. 65 dtd. April 2, 2008 31-Dec-10 17, 2016 17-Nov-16 31-Dec-18
Bd. Res. No. 44
3907 JAVIER BANIGON RICO Bd. Res. No. 314 dtd. Dec. 27, 2013 31-Dec-16 dtd. Feb. 9, 2017 9-Feb-17 1-May-20
Bd. Res. No. dtd.
3908 PERCIVAL BALAGSO PERALTA Bd. Res. No. 08 dtd. Feb. 2, 2015 31-Dec-17 Feb. 8, 2018 8-Feb-18 19-Apr-21

Bd. Res. No. 65


3909 SYLVIA MACHA EVANGELISTA dtd. April 2, 2008 2-Apr-08 31-Dec-10
Bd. Res. No. 65
3910 WILHELMINA C. ARAO dtd. April No.
Bd. Res. 2, 2008
206 2-Apr-08 31-Dec-10
dtd. August 12,
3911 CIPRIANO ESCAÑO CRUZ Bd. Res. No. 61 dtd. April 26, 2012 31-Dec-14 2016 12-Aug-16 31-Dec-18

Bd. Res. No. 63


3912 FLORENCIO DIGNOS MANCE Bd. Res. No. 62 dtd. April 26, 2012 31-Dec-14 dtd. Dec. 29, 2014 1-Jan-15 31-Dec-17
Bd. Res. No. 05
Bd. Res. No. 28 dtd. December 19, dtd. February 1,
3913 FLORENDA C. VALLESPIN 2014 31-Dec-17 2018 29-Jun-17 29-Jan-20
Bd. Res. No. dtd.
3914 HENRY GENIO BUENA Bd. Res. No. 67 dtd. April 2, 2008 31-Dec-10 July 18, 2017 18-Jul-17 30-Jun-20

Bd. Res. No. 67


3915 ISAGANI T. SABADO dtd. April 2, 2008 2-Apr-08 31-Dec-10

Bd. Res. No. 67


3916 MA. TERESITA T. SEPULVEDA dtd. April 2, 2008 2-Apr-08 31-Dec-10

Page 364
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
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As of April 30, 2018
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NO. PARTNERSHIPS DATE DATE (BR NO. / DATE) From To

Bd. Res. No. dtd.


3917 MARIA CONCEPCION CONCEPCION Bd. Res. No. 17 dtd. Feb. 2, 2015 31-Dec-17 Jan. 11, 2018 11-Jan-18 12-May-21
Bd. Res. No. 67
3918 REYNALDO A. DEL ROSARIO dtd. April 2, 2008 2-Apr-08 31-Dec-10
Bd. Res. No. 67
3919 WILFREDO R. ESCANUERLA dtd. April No.
Bd. Res. 2, 2008 2-Apr-08 31-Dec-10
____ dtd. APril
3920 ANTONIO SUMAGAYSAY PODA Bd. Res. No. 340 dtd. Dec. 27, 2013 31-Dec-16 10, 2017 10-Apr-17 6-May-20

Bd. Res. No. dtd.


3921 EDITH M. SISON Bd. Res. No. 343 dtd. Dec. 27, 2013 31-Dec-16 May 12, 2017 12-May-17 3-Feb-20
Bd. Res. No. 351
Bd. Res. No. 167 dtd. Sept. 27, dtd. November 3,
3922 GIL CALMA BERMUDEZ 2013 31-Dec-16 2016 1-Jan-17 31-Dec-19

Bd. Res. No. 71


3923 JULIE ANN B. DOMINO dtd. April 2, 2008 2-Apr-08 31-Dec-10

Bd. Res. No. dtd.


3924 JULIO GOMEZ DESALES Bd. Res. No. 08 dtd. Feb. 2, 2015 31-Dec-17 Nov. 21, 2017 21-Nov-17 19-Oct-20

Bd. Res. No. 71


3925 MA. REGINA R. FAJARDO dtd. April 2, 2008 2-Apr-08 31-Dec-10

Bd. Res. No. 39(A) dtd. March 4, Bd. Res. No. dtd.
3926 ROBERTO B. CAMELLO 2015 31-Dec-17 Jan. 11, 2018 11-Jan-18 11-Nov-21

Page 365
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NO. PARTNERSHIPS DATE DATE (BR NO. / DATE) From To
Bd. Res. No. 71
3927 RODRIGO C. SANTIAGO dtd. April 2, 2008
Bd. Res. No. 264
2-Apr-08 31-Dec-10
dtd. Sept. 23,
3928 ROSSENI ATIENZA ENDAYA Bd. Res. No. 61 dtd. April 26, 2011 31-Dec-13 2016 23-Sep-16 31-Dec-18

Bd. Res. No. 22 dtd. December 19, Bd. Res. No. dtd.
3929 RUBEN CABUYAO FAUSTINO 2014 31-Dec-17 Oct. 20, 2017 20-Oct-17 28-Nov-20

Bd. Res. No. 95


3930 AGNES G. ASOR Bd. Res. No. 74 dtd. April 10, 2008 31-Dec-10 dtd. Oct. 19, 2011 19-Oct-11 31-Dec-13

Bd. Res. No. dtd.


3931 ANGELES R. ROBIS Bd. Res. No. 74 dtd. April 10, 2008 31-Dec-10 Sept. 18, 2017 18-Sep-17 1-Oct-20
Bd. Res. No. 04
dtd. January 18,
3932 BRENDAN L. JACINTOS Bd. Res. No. 74 dtd. April 10, 2008 31-Dec-10 2018 10-Apr-17 1-Jan-20
Bd. Res. No. 74
3933 DANILO M. LINCOD dtd. April 10, 2008 10-Apr-08 31-Dec-10
Bd. Res. No. 45
3934 FELICIDAD PRONEBO VICTORIO Bd. Res. No. 152 dtd. Sept. 9, 2013 31-Dec-16 dtd. Feb. No.
Bd. Res. 9, 2017
47 9-Feb-17 6-Mar-20
dtd. March 28,
3935 FORTUNATO M. BONOAN Bd. Res. No. 74 dtd. April 10, 2008 31-Dec-10 2011
Bd. Res. No. 78 28-Mar-11 31-Dec-13
dtd. March 10,
3936 GAUDENCIO BINDOY YANEZA Bd. Res. No. 319 dtd. Dec. 27, 2013 31-Dec-16 2017 10-Mar-17 14-Oct-20
Bd. Res. No. 74
3937 JOSEPH G. LUCENO dtd. April 10, 2008 10-Apr-08 31-Dec-10
Bd. Res. No.
____ dtd. April
3938 MA. TERESA Y. SILVERIO - VISPO Bd. Res. No. 74 dtd. April 10, 2008 31-Dec-10 10, 2017 10-Apr-17 21-Oct-20

Page 366
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NO. PARTNERSHIPS DATE DATE (BR NO. / DATE) From To
Bd. Res. No. 74
3939 MOISES R. FLORES Bd. Res. No. 74 dtd. April 10, 2008 31-Dec-10 dtd. July 8, 2015 8-Jul-15 31-Dec-17

Bd. Res. No. dtd.


3940 MYRNA B. PACALA Bd. Res. No. 17 dtd. Feb. 2, 2015 31-Dec-17 August
Bd. Res.10,
No.2017
04 10-Aug-17 19-Mar-20
Bd. Res. No. 165 dtd. Sept. 27, dtd. January 18,
3941 SERENA NACARIO SANTOS 2013 31-Dec-16 2018
Bd. Res. No. 04 10-Apr-17 13-Jun-20
dtd. January 18,
3942 M. M. PANGANIBAN & CO. Bd. Res. No. 327 dtd. Dec. 27, 2013 31-Dec-16 2018 10-Apr-17 27-Jan-20
Bd. Res. No. 78
3943 ANALYN C. VIRATA dtd. April 10, 2008 10-Apr-08 31-Dec-10
Bd. Res. No. 78
3944 ARACELI G. ESTIGOY dtd. April No.
Bd. Res. 10, 2008
___ 10-Apr-08 31-Dec-10
dtd. April 10,
3945 CELESTE G. PULONAN Bd. Res. No. 260 dtd. Dec. 9, 2013 31-Dec-16 2017
Bd. Res. No. 234 10-Apr-17 28-Jun-20
dtd. August 23,
3946 DIOSDADO MARTIN PEREZ Bd. Res. No. 61 dtd. April 26, 2012 31-Dec-14 2016 23-Aug-16 31-Dec-18

Bd. Res. No. 41


3947 DIONISIO MANZALINTO VILLETA Bd. Res. No. 337 dtd. Dec. 27, 2013 31-Dec-16 dtd. Feb. 9, 2017 9-Feb-17 8-Apr-20
Bd. Res. No. 119
3948 HERMINIO A. ARCEO, JR. Bd. Res. No. 78 dtd. April 10, 2008 31-Dec-10 dtd. Dec 26, 2011 26-Dec-11 31-Dec-13

Bd. Res. No. 06


3949 ILUMINADA A. SEBIAL Bd. Res. No. 189 dtd. Oct. 29, 2013 31-Dec-16 dtd. Jan. 18, 2017 18-Jan-17 31-Dec-19
Bd. Res. No. dtd.
3950 JOSE C. CORDERO, III Bd. Res. No. 78 dtd. April 10, 2008 31-Dec-10 April 2, 2018 2-Apr-18 21-Oct-21
Bd. Res. No. dtd.
3951 ROWENA R. DE CHAVEZ Bd. Res. No. 09 dtd. Feb. 2, 2015 31-Dec-17 Nov. 21, 2017 21-Nov-17 7-Sep-20

Page 367
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
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NO. PARTNERSHIPS DATE DATE (BR NO. / DATE) From To
Bd. Res. No. 78
3952 SIMEON M. CAYCO dtd. April 10, 2008 10-Apr-08 31-Dec-10
Bd. Res. No. 78
3953 ZENAIDA S. LORENZO dtd. April 10, 2008 10-Apr-08 31-Dec-10

Bd. Res. No. 58


3954 EVODIO GILOS GENELSA Bd. Res. No. 80 dtd. April 10, 2008 31-Dec-10 dtd. April 15, 2011 15-Apr-11 31-Dec-13

Bd. Res. No. 81


3955 ARLENE S. DELOS REYES dtd. April 10, 2008 10-Apr-08 31-Dec-10
Bd. Res. No. 04
dtd. January 18,
3956 CARLOS CANASA MAGAT Bd. Res. No. 81 dtd. April 10, 2008 31-Dec-10 2018 10-Apr-17 4-Dec-20
Bd. Res. No. dtd.
3957 CAROLINA ZENAIDA ANG MAGAT Bd. Res. No. 325 dtd. Dec. 27, 2013 31-Dec-16 May 12, 2017 12-May-17 23-Jul-20

Bd. Res. No. 81


3958 CECILIA B. PAYAD dtd. April 10, 2008 10-Apr-08 31-Dec-10

Bd. Res. No. dtd.


3959 EDA D. BETITA Bd. Res. No. 95 dtd. Oct. 19, 2011 31-Dec-13 Jan. 11, 2018 11-Jan-18 16-Aug-21

Bd. Res. No. 81


3960 ERWIN J. TUNGOL dtd. April 10, 2008 10-Apr-08 31-Dec-10
Bd. Res. No. 47 dtd. March 12, Bd. Res. No. dtd.
3961 EUGENIO LUGAY CUYOS, JR. 2015 31-Dec-17 July 18, 2017 18-Jul-17 8-May-20

Bd. Res. No.___


3962 JOEY SERRANO GALLARDO Bd. Res. No.39 dtd. Dec. 19, 2014 31-Dec-16 dtd. April 10, 2017 10-Apr-17 16-Dec-20

Page 368
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
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Bd. Res. No. 211
3963 JOSE BALLINAN TAYAWA Bd. Res. No. 145 dtd. Dec. 2, 2010 31-Dec-13 dtd. Oct. 29, 2013 1-Jan-14 31-Dec-16
Bd. Res. No. 61
3964 BERNARDITA G. ORBE Bd. Res. No. 61 dtd. April 26, 2011 31-Dec-13 dtd. April 26, 2011 26-Apr-11 31-Dec-13

Bd. Res. No. 69


3965 EDITO O. MENDOZA Bd. Res. No. 83 dtd. April 15, 2008 31-Dec-10 dtd. June 5, 2012 5-Jun-12 31-Dec-14

Bd. Res. No. dtd.


3966 EDWIN SUPERAL ARCEGA Bd. Res. No. 41 dtd. Dec. 19, 2014 31-Dec-16 May 12, 2017 12-May-17 2-Apr-20

Bd. Res. No. 264


3967 EVA MARIE F. ATIENZA Bd. Res. No. 132 dtd. Dec. 2, 2010 31-Dec-13 dtd. Dec. 9, 2013 1-Jan-14 31-Dec-16
Bd. Res. No. 83
3968 FLOCERPIDA I. DIMATULAC dtd. April 15, 2008 15-Apr-08 31-Dec-10
Bd. Res. No. 04
Bd. Res. No. 08 dtd. August 13, dtd. January 18,
3969 MARIA TERESA CAPISTRANO-DOLOR 2014 31-Dec-16 2018 10-Apr-17 15-Jun-20
Bd. Res. No. dtd.
3970 MARITES L. GERERO Bd. Res. No. 232 dtd. Oct. 29, 2013 31-Dec-16 May 12, 2017 12-May-17 23-Dec-20

Bd. Res. No. dtd.


3971 MERLY ORILLE LIM Bd. Res. No. 342 dtd. Dec. 27, 2013 31-Dec-16 May 12, 2017 12-May-17 15-Nov-20

Bd. Res. No. ___


3972 RETCHYL A. GA-FAMINIANO Bd. Res. No. 83 dtd. April 15, 2008 31-Dec-10 dtd. April 10, 2017 10-Apr-17 2-Aug-20
Bd. Res. No. 83
3973 ROGER M. BENGCO dtd. April 15, 2008 15-Apr-08 31-Dec-10

Page 369
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NO. PARTNERSHIPS DATE DATE (BR NO.No.
Bd. Res. / DATE)
55 From To
dtd. March 28,
3974 CYNTHIA S. ATIENZA Bd. Res. No. 86 dtd. April 15, 2008 31-Dec-10 2011 28-Mar-11 31-Dec-13
Bd. Res. No. 86
3975 EDGAR C. SANCHEZ dtd. April 15, 2008 15-Apr-08 31-Dec-10
Bd. Res. No. 86
3976 ELIZABETH D. ALBALADEJO dtd. April 15, 2008 15-Apr-08 31-Dec-10
Bd. Res. No. dtd.
3977 EUGENIA SERRANO SERAFICA Bd. Res. No. 09 dtd. Feb. 2, 2015 31-Dec-17 Jan. 11, 2018 11-Jan-18 1-Jan-21

Bd. Res. No. 86


3978 FIDELITO A. RUFIN dtd. April 15, 2008 15-Apr-08 31-Dec-10

Bd. Res. No. 86


3979 GERRY E. VALDEZ dtd. April 15, 2008 15-Apr-08 31-Dec-10

Bd. Res. No. 08 dtd. August 13, Bd. Res. No. dtd.
3980 JONAH DELA PEÑA VALLADORES 2014 31-Dec-16 Jan. 11, 2018 11-Jan-18 1-Jun-21
Bd. Res. No. 57
dtd. March 28,
3981 JEMIMA VECERA PAMPLIEGA Bd. Res. No. 86 dtd. April 15, 2008 31-Dec-10 2011
Bd. Res. No. 142 28-Mar-11 31-Dec-13
dtd. March 28,
3982 LOIDA ZULUETA LALONGISIP Bd. Res. No. 86 dtd. April 15, 2008 31-Dec-10 2017 28-Mar-17 23-Aug-20
Bd. Res. No. 66
dtd. March 8,
3983 VISITACION TONG JAVIER Bd. Res. No. 197 dtd. Oct. 29, 2013 31-Dec-16 2017 8-Mar-17 27-Aug-20

Bd. Res. No. 97


3984 BELINDA DIZON DE LEON Bd. Res. No. 109 dtd. June 4, 2013 31-Dec-16 dtd. Apr. 12, 2016 1-Jan-17 31-Dec-19

Page 370
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NO. PARTNERSHIPS DATE DATE (BR NO.No.
Bd. Res. / DATE)
04 From To
dtd. January 18,
3985 CONRADO MENDOZA BRIONES Bd. Res. No. 148 dtd. Sept. 9, 2013 31-Dec-16 2018 10-Apr-17 26-Nov-20
Bd. Res. No. 04
3986 DANILO BAHALLA TABARANZA Bd. Res. No. 194 dtd. Oct. 29, 2013 31-Dec-16 dtd. Jan. 18, 2017 18-Jan-17 31-Dec-19

Bd. Res. No. ___


3987 GODOFREDO TIONGSON DIAZ, JR. Bd. Res. No. 315 dtd. Dec. 27, 2013 31-Dec-16 dtd. April 10, 2017 10-Apr-17 8-Jan-20
Bd. Res. No. 171
3988 PRISCILLA S. DIZON Bd. Res. No. 321 dtd. Dec. 27, 2013 31-Dec-16 dtd. April 7, 2017 7-Apr-17 25-Apr-20

Bd. Res. No. 87


3989 SEVERINO M. MANAÑGU dtd. April No.
Bd. Res. 15, 2008
04 15-Apr-08 31-Dec-10
dtd. January 18,
3990 SUSAN M. FABULARUM Bd. Res. No. 320 dtd. Dec. 27, 2013 31-Dec-16 2018 10-Apr-17 27-Mar-20

Bd. Res. No. 87


3991 ZENAIDA T. VALDEZ dtd. April 15, 2008 15-Apr-08 31-Dec-10
Bd. Res. No. 89
3992 ELMA MARIÑAS MAGDAUG dtd. April 17, 2008 17-Apr-08 31-Dec-10
Bd. Res. No. dtd.
3993 JOSE FRANCIS BERCES ACANTILADO Bd. Res. No. 227 dtd. Oct. 29, 2013 31-Dec-16 May 12, 2017 12-May-17 6-Mar-20
Bd. Res. No. 79
dtd. March 10,
3994 ALICIA C. CRUZ Bd. Res. No. 90 dtd. April 17, 2008 31-Dec-10 2017 10-Mar-17 17-Aug-20

Bd. Res. No. 334


3995 DANIEL CANDELARIO INES Bd. Res. No. 96 dtd. Oct. 19, 2011 31-Dec-13 dtd. Dec. 27, 2013 1-Jan-14 31-Dec-16
Bd. Res. No. 90
3996 EVANGELINE M. REYES dtd. April 17, 2008 17-Apr-08 31-Dec-10

Page 371
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NO. PARTNERSHIPS DATE DATE (BR NO. / DATE) From To
Bd. Res. No. 04
3997 JULIO SENINING URSONAL, JR. Bd. Res. No. 269 dtd. Dec. 18, 2013 31-Dec-16 dtd. Jan. No.
Bd. Res. 18, 2017
137 18-Jan-17 31-Dec-19
dtd. Sept. 25,
3998 PAULINO S. PEDRONIO III Bd. Res. No. 90 dtd. April 17, 2008 31-Dec-10 2012 25-Sep-12 31-Dec-14

Bd. Res. No. 41


3999 REYNALDO PIMENTEL SOGUILON Bd. Res. No. 337 dtd. Dec. 27, 2013 31-Dec-16 dtd. Feb. 9, 2017 9-Feb-17 16-Mar-20
Bd. Res. No. dtd.
4000 ROSARIO A. CHUA Bd. Res. No. 75 dtd. July 8, 2015 31-Dec-17 Nov. 21, 2017
Bd. Res. No. 138 21-Nov-17 1-Feb-20
dtd. Sept. 25,
4001 TEOFILO TAGUDIN AQUIATAN Bd. Res. No. 90 dtd. April 17, 2008 31-Dec-10 2012 25-Sep-12 31-Dec-14
Bd. Res. No. 91
4002 LEONORA B. ALCARTADO dtd. April 17, 2008 17-Apr-08 31-Dec-10

Bd. Res. No. 91


4003 LETICIA R. DELOS SANTOS dtd. April 17, 2008 17-Apr-08 31-Dec-10

Bd. Res. No. 130


4004 LOURDES L. TORRES Bd. Res. No. 91 dtd. April 17, 2008 31-Dec-10 dtd. Nov. 12, 2010 1-Jan-11 31-Dec-13
Bd. Res. No. 91
4005 MARGIE V. OFICIAL dtd. April 17, 2008 17-Apr-08 31-Dec-10
Bd. Res. No. 08 dtd. August 13, Bd. Res. No.___
4006 MARY LANN P. CAMASO 2014 31-Dec-16 dtd. April No.
Bd. Res. 10, 2017
210 10-Apr-17 20-May-20
dtd. November
4007 PORTHIA PISANO BULANHAGUI Bd. Res. No. 91 dtd. April 17, 2008 31-Dec-10 12,
Bd. 2012
Res. No. 78 12-Nov-12 31-Dec-14
dtd. March 10,
4008 REMEDIOS TENORIO-USI Bd. Res. No. 149 dtd. Sept. 9, 2013 31-Dec-16 2017 10-Mar-17 5-Aug-20
Bd. Res. No. 214
4009 ROQUE SANCALA FADO Bd. Res. No. 261 dtd. Dec. 9, 2013 31-Dec-16 dtd. April 20, 2017 20-Apr-17 29-Mar-20

Page 372
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NO. PARTNERSHIPS DATE DATE (BR NO. / DATE) From To
Bd. Res. No. dtd.
4010 ALFIE ARIMBUYUTAN JAVIER Bd. Res. No. 17 dtd. Feb. 2, 2015 31-Dec-17 Oct. 20, 2017 20-Oct-17 5-Jan-20

Bd. Res. No. 159 dtd. Sept. 27, Bd. Res. No. 132
4011 AMALIA A. REYES 2013 31-Dec-16 dtd. June 7, 2016 1-Jan-17 31-Dec-19
Bd. Res. No. 96
4012 CASELDA T. DELA GUERRA dtd. May 12, 2008 12-May-08 31-Dec-10
Bd. Res. No. 96
4013 ERWIN S. CRUZ dtd. May 12, 2008 12-May-08 31-Dec-10
Bd. Res. No. 123
4014 GILBERTO ABRIGO EDAÑO Bd. Res. No. 223 dtd. Oct. 29, 2013 31-Dec-15 dtd. May 23, 2016 23-May-16 31-Dec-18
Bd. Res. No. 196
dtd. November 2,
4015 JERRY WONG KOK Bd. Res. No. 117 dtd. Dec. 22, 2011 31-Dec-13 2015 2-Nov-15 31-Dec-18
Bd. Res. No. 96
4016 MA. SOCORRO G. MANATAD - ROXAS dtd. May 12, 2008 12-May-08 31-Dec-10
Bd. Res. No. 96
4017 MARIA GLORIA L. TIBLE dtd. May 12, 2008 12-May-08 31-Dec-10

Bd. Res. No. 96


4018 MARITA LOURDES S. AZUR dtd. May No.
Bd. Res. 12, 2008 12-May-08 31-Dec-10
____ dtd. April
4019 ROY A. CAPATOY Bd. Res. No. 96 dtd. May 12, 2008 31-Dec-10 10,
Bd. 2017
Res. No. 80 10-Apr-17 8-Dec-20
dtd. March 10,
4020 CRISTINA CRUZ PARAS Bd. Res. No. 97 dtd. May 12, 2008 31-Dec-10 2017 10-Mar-17 1-May-20

Bd. Res. No. dtd.


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

Page 373
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Bd. Res. No. 98
4022 AILEEN C. DE CASTRO dtd. May 12, 2008 12-May-08 31-Dec-10

Bd. Res. No. 107


4023 AGUINALDO SILANGAN COMPANIADOS Bd. Res. No. 98 dtd. May 12, 2008 31-Dec-10 dtd. April 12, 2016 12-Apr-16 31-Dec-18
Bd. Res. No. 354
dtd. November 3,
4024 ALEX PRE BANAWAN Bd. Res. No. 98 dtd. May 12, 2008 31-Dec-10 2016 3-Nov-16 31-Dec-18

Bd. Res. No. 71


4025 ANA MARIA V. BALITAAN Bd. Res. No. 98 dtd. May 12, 2008 31-Dec-10 dtd. July 8, 2015 8-Jul-15 31-Dec-17
Bd. Res. No. 98
4026 CLARIBEL J. FERNANDEZ dtd. May 12, 2008 12-May-08 31-Dec-10
Bd. Res. No. 274
Bd. Res. No. 160 dtd. Sept. 27, dtd. Sept. 23,
4027 JEIRLY PAYPA LAPUZ 2013 31-Dec-16 2016 1-Jan-17 31-Dec-19
Bd. Res. No. 98
4028 LALAINE C. ENCARNACION dtd. May No.
Bd. Res. 12, 2008
260 12-May-08 31-Dec-10
dtd. Sept. 23,
4029 NORA E. INEZ Bd. Res. No. 110 dtd. June 4, 2013 31-Dec-16 2016 1-Jan-17 31-Dec-19
Bd. Res. No. 10
4030 PEDRO E. LAO Bd. Res. No. 98 dtd. May 12, 2008 31-Dec-10 dtd. Feb. 25, 2011 25-Feb-11 31-Dec-13

Bd. Res. No. 98


4031 VIRGILIA R. CABANILLA dtd. May 12, 2008 12-May-08 31-Dec-10
Bd. Res. No. 103
4032 CLARENCE ANTHONY D. GAMMAD dtd. May 12, 2008 12-May-08 31-Dec-10
Bd. Res. No. 103
4033 CRESENCIA T. TAÑO dtd. May 12, 2008 12-May-08 31-Dec-10

Page 374
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Bd. Res. No. 103
4034 MARIA VICTORIA V. GARCIA dtd. May 12, 2008 12-May-08 31-Dec-10
Bd. Res. No. 40(A) dtd. March 4, Bd. Res. No. dtd.
4035 VICTORINO SAMSON VILLANUEVA 2015 31-Dec-17 May 12, 2017 12-May-17 6-Mar-20

Bd. Res. No. 18


4036 ANTOINETTE O. BALLESTEROS Bd. Res. No. 322 dtd. Dec. 27, 2013 31-Dec-16 dtd. Jan. 18, 2017 18-Jan-17 31-Dec-19

Bd. Res. No. 20


4037 JOEMELITO FEDELIN FERRANCOL Bd. Res. No. 263 dtd. Dec. 9, 2013 31-Dec-16 dtd. Jan. 18, 2017 18-Jan-17 31-Dec-19
Bd. Res. No. 171
4038 JOSEFINA MANAYAO MARIANO Bd. Res. No. 202 dtd. Oct. 29, 2013 31-Dec-16 dtd. April 7, 2017 17-Apr-17 30-Jan-20

Bd. Res. No. 104


4039 MARITA HERNANDEZ VALLES dtd. May 12, 2008 12-May-08 31-Dec-10

Bd. Res. No. 213


4040 VICKY M. MORENO Bd. Res. No. 140 dtd. Dec. 2, 2010 31-Dec-13 dtd. Oct. 29,
Bd. Res. No. 2013 1-Jan-14 31-Dec-16
____dtd. April 10,
4041 BERNADETTE GOMEZ FRANCISCO Bd. Res. No. 61 dtd. April 26, 2011 31-Dec-13 2017
Bd. Res. No. 142 10-Apr-17 23-Jan-20
dtd. March 28,
4042 BRIGIDA R. PRADO Bd. Res. No. 314 dtd. Dec. 27, 2013 31-Dec-16 2017 28-Mar-17 25-Feb-20

Bd. Res. No. 105


4043 DIONISIO M. PAULO dtd. May No.
Bd. Res. 12, 2008
05 12-May-08 31-Dec-10
dtd. February 1,
4044 FELINO CASTILLO GARCIA Bd. Res. No. 41 dtd. Dec. 19, 2014 31-Dec-16 2018 29-Jun-17 1-Jun-20

Page 375
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NO. PARTNERSHIPS DATE DATE (BR NO. / DATE) From To

Bd. Res. No. 105


4045 LAMUEL FRANCIS M. ONGCHANGCO dtd. May 12, 2008 12-May-08 31-Dec-10
Bd. Res. No. 105
4046 MA. VICTORIA I. VICTORIA dtd. May No.
Bd. Res. 12, 2008
357 12-May-08 31-Dec-10
dtd. November 3,
4047 MILA C. DELOS SANTOS Bd. Res. No. 191 dtd. Oct. 29, 2013 31-Dec-16 2016 1-Jan-17 31-Dec-19

Bd. Res. No. 443


4048 RONILO DURANTE CONDE Bd. Res. No. 43 dtd. Dec. 29, 2014 31-Dec-16 dtd. Dec. 14, 2016 1-Jan-17 31-Dec-19
Bd. Res. No. 149
4049 TEODORA J. VALERA Bd. Res. No. 90 dtd. June 8, 2010 31-Dec-13 dtd. Sept. 9, 2013 1-Jan-14 31-Dec-16

Bd. Res. No. 43


4050 YOLANDA R. CRUZ Bd. Res. No. 219 dtd. Oct. 29, 2013 31-Dec-16 dtd. Feb. 9, 2017 9-Feb-17
Bd. Res. No. ___
4051 MA. GEMMA A. DE VERA Bd. Res. No. 287 dtd. Dec. 23, 2013 31-Dec-16 dtd. April 10, 2017 10-Apr-17 11-Oct-20
Bd. Res. No. dtd.
4052 NICOLAS SUPLICO PAYLADO Bd. Res. No. 34 dtd. March 3, 2015 31-Dec-17 Oct. 20, 2017 20-Oct-17 10-Sep-20
Bd. Res. No. 166 dtd. Sept. 17, Bd. Res. No. dtd.
4053 CRISTINA ESTORQUE GEMORA 2015 31-Dec-17 Oct. 20, 2017 20-Oct-17 24-Apr-20

Bd. Res. No. dtd.


4054 FERDINAND OCEÑA PASCUA Bd. Res. No. 109 dtd. May 12, 2008 31-Dec-10 Sept. 18, No.
Bd. Res. 2017 18-Sep-17 10-Feb-20
____ dtd. April
4055 JANET N. OBIEDO Bd. Res. No. 338 dtd. Dec. 27, 2013 31-Dec-16 10, 2017 10-Apr-17 7-Jun-20

Bd. Res. No. 109


4056 NECITA G. DOYUGAN dtd. May 12, 2008 12-May-08 31-Dec-10

Page 376
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NO. PARTNERSHIPS DATE DATE (BR NO. / DATE) From To

Bd. Res. No. 194


4057 RENATO EDURIA TEJANO Bd. Res. No. 101 dtd. Oct. 21, 2011 31-Dec-13 dtd. Nov. 2, 2015 2-Nov-15 31-Dec-17

Bd. Res. No. 109


4058 ROBERTO A. CAPILI dtd. May 12, 2008 12-May-08 31-Dec-10
Bd. Res. No. 109
4059 SALVACION A. GUADALUPE dtd. May 12, 2008 12-May-08 31-Dec-10

Bd. Res. No. 110


4060 EVANSUENDA S. RALLOS dtd. May 12, 2008 12-May-08 31-Dec-10

Bd. Res. No. 112


4061 OMANA, CALATRAVA & CO. dtd. May 21, 2008 21-May-08 31-Dec-10
Bd. Res. No. 77
dtd. March 10,
4062 DANILO POMARIN TABUNDA Bd. Res. No. 113 dtd. May 21, 2008 31-Dec-10 2017 10-Mar-17 30-Jun-20

Bd. Res. No. 95


4063 ELENA B. FABIAN - FELIPE Bd. Res. No. 82 dtd. April 16, 2013 31-Dec-16 dtd. April 12, 2016 1-Jan-17 31-Dec-19
Bd. Res. No. 113
4064 EMMA Y. YANGA dtd. May 21, 2008 21-May-08 31-Dec-10
Bd. Res. No. dtd.
4065 JENNIFER A. BAGUE - BALAO Bd. Res. No. 113 dtd. May 21, 2008 31-Dec-10 May 12, 2017 12-May-07 11-Nov-20

Bd. Res. No. 113


4066 GABRIELITO V. GARCIA dtd. May 21, 2008 21-May-08 31-Dec-10
Bd. Res. No. 113
4067 LEONISA LAPIÑA CHAN dtd. May 21, 2008 21-May-08 31-Dec-10

Page 377
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Bd. Res. No. 113
4068 MA. THERESA F. MATA dtd. May 21, 2008 21-May-08 31-Dec-10

Bd. Res. No. 48 dtd. March 28, Bd. Res. No. dtd.
4069 NECITA REVILLA PENULIAR 2012 31-Dec-14 March 19, 2018 19-Mar-18 29-Apr-21

Bd. Res. No. 113


4070 OLIVIA P. KALAMBAKAL dtd. May 21, 2008 21-May-08 31-Dec-10
Bd. Res. No. dtd.
4071 RODRIGO INSERTO ABLAZA Bd. Res. No. 09 dtd. Feb. 2, 2015 31-Dec-17 Oct. 20, 2017 20-Oct-17 22-Jun-20

Bd. Res. No.05


4072 ANABILLA LITOB ALVAREZ Bd. Res. No. 24 dtd. Feb. 4, 2015 31-Dec-17 dtd. Feb. 1, 2018 29-Jun-17 2-Mar-20
Bd. Res. No. dtd.
4073 ANNIE M. ABANDULA Bd. Res. No. 114 dtd. May 21, 2008 31-Dec-10 Jan. 11, 2018 11-Jan-18 5-Feb-21
Bd. Res. No. 47
4074 CRISTINA L. CUA Bd. Res. No. 114 dtd. May 21, 2008 31-Dec-10 dtd. Dec. 29, 2014 29-Dec-14 31-Dec-16
Bd. Res. No. 114
4075 ROSALINDA A. YBANEZ dtd. May 21, 2008 21-May-08 31-Dec-10
Bd. Res. No. 66
dtd. March 8,
4076 NELLIE M. GALVAN Bd. Res. No. 251 dtd. Nov. 11, 2013 31-Dec-16 2017 8-Mar-17 27-Oct-20

Bd. Res. No. 115


4077 ROLANDO R. BARRIENTOS dtd. May No.
Bd. Res. 29, 2008
66 29-May-08 31-Dec-10
dtd. March 8,
4078 SABINA M. ARANGORIN-GAMBOA Bd. Res. No. 214 dtd. Oct. 29, 2013 31-Dec-16 2017 8-Mar-17 31-Dec-20

Page 378
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
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NO. PARTNERSHIPS DATE DATE (BR NO. / DATE) From To

Bd. Res. No. 225


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

Bd. Res. No. 116


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

Bd. Res. No. 67


4081 ELSA G. ISAAC Bd. Res. No. 116 dtd. May 29, 2008 31-Dec-10 dtd. April 26, 2011 26-Apr-11 31-Dec-13
Bd. Res. No. dtd.
4082 ERNESTO P. DISTOR Bd. Res. No. 09 dtd. Feb. 2, 2015 31-Dec-17 Jan. 11, 2018
Bd. Res. No. 163 11-Jan-18 11-May-21
dtd. Sept. 27,
4083 LEDESMA R. QUIAMCO Bd. Res. No. 116 dtd. May 29, 2008 31-Dec-10 2013 27-Sep-13 31-Dec-15

Bd. Res. No. 116


4084 JAY M. OGABANG dtd. May 29, 2008 29-May-08 31-Dec-10

Bd. Res. No. 90


4085 ROBERTO ANGELES CASTILLO Bd. Res. No. 116 dtd. May 29, 2008 31-Dec-10 dtd. April 16, 2013 16-Apr-13 31-Dec-15

Bd. Res. No. 09


4086 TITO CARCUEBA FUENTES, JR. Bd. Res. No. 362 dtd. Dec. 27, 2013 31-Dec-16 dtd. Jan. 18, 2017 18-Jan-17 31-Dec-19

Bd. Res. No. dtd.


4087 TRINIDAD ARCILLA ASOUAN Bd. Res. No. 50 dtd. Dec. 29, 2014 31-Dec-17 Oct. 20, 2017 20-Oct-17 17-May-20

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

Page 379
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
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NO. PARTNERSHIPS DATE DATE (BR NO. / DATE) From To
Bd. Res. No. 117
4089 LEA S. RESULTAY dtd. May 29, 2008 29-May-08 31-Dec-10

Bd. Res. No. 117


4090 LEONARDO G. TABALON dtd. May 29, 2008 29-May-08 31-Dec-10

Bd. Res. No. 117


4091 NELIA I. PASCUAL dtd. May 29, 2008 29-May-08 31-Dec-10
Bd. Res. No. 118
4092 GRISELDA T. SINGSON dtd. May 29, 2008 29-May-08 31-Dec-10
Bd. Res. No. 118
4093 MARILIE B. INOPIA dtd. May 29, 2008 29-May-08 31-Dec-10
Bd. Res. No. 118
4094 MARILYN L. LLADO dtd. May 29, 2008 29-May-08 31-Dec-10
Bd. Res. No. 118
4095 SALVADOR R. MILITSALA dtd. May 29, 2008 29-May-08 31-Dec-10

Bd. Res. No. 118


4096 SUSANA G. BACANI dtd. May 29, 2008 29-May-08 31-Dec-10

Bd. Res. No. 118


4097 VIOLETA M. CASTRO dtd. May 29, 2008 29-May-08 31-Dec-10
Bd. Res. No. dtd.
4098 MARITES DONOR REYES Bd. Res. No. 17 dtd. Feb. 2, 2015 31-Dec-17 Feb. 8, 2018 8-Feb-18 21-Nov-21
Bd. Res. No. 78
dtd. March 28,
4099 NARCISA CABANO PACONCES Bd. Res. No. 203 dtd. Oct. 29, 2013 31-Dec-16 2016 1-Jan-17 31-Dec-19

Page 380
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Bd. Res. No. 60


4100 NENA A. NAVALTA - MARTINEZ Bd. Res. No. 119 dtd. May 29, 2008 31-Dec-10 dtd. April 26, 2011 26-Apr-11 31-Dec-13

Bd. Res. No. 325


4101 RELITO ALMERIA ESPADA Bd. Res. No. 202 dtd. Oct. 29, 2013 31-Dec-16 dtd. Oct. 26, 2016 1-Jan-17 31-Dec-19

Bd. Res. No. dtd.


4102 CRISTINA ABENES MENDOZA Bd. Res. No. 120 dtd. May 29, 2008 31-Dec-10 August 10, 2017 10-Aug-17 16-Jun-20

Bd. Res. No. 120


4103 DAPHNE F. DEL MUNDO dtd. May 29, 2008 29-May-08 31-Dec-10

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. 47 dtd. March 28, Bd. Res. No. 65


4105 ISIDRO BAGGAO MAMURI 2011 31-Dec-13 dtd. Feb. 19, 2016 19-Feb-16 31-Dec-18

Bd. Res. No. 120


4106 MARIE CHRISTINE E. AVARICIO dtd. May 29, 2008 29-May-08 31-Dec-10
Bd. Res. No. 56
dtd. March 28,
4107 MELANIE M. MAAÑO Bd. Res. No. 120 dtd. May 29, 2008 31-Dec-10 2011 28-Mar-11 31-Dec-13
Bd. Res. No. 120
4108 SALLY R. ORTIZ dtd. May 29, 2008 29-May-08 31-Dec-10

Page 381
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Bd. Res. No. 120


4109 SARAH SAAVEDRA SONGALIA dtd. May 29, 2008 29-May-08 31-Dec-10
Bd. Res. No. 121
4110 EVANGELINE R. PADILLA dtd. June 4, 2008 4-Jun-08 31-Dec-10
Bd. Res. No. 72
4111 HERNANDO C. SAN PEDRO Bd. Res. No. 121 dtd. June 4, 2008 31-Dec-10 dtd. June 5, 2012 5-Jun-12 31-Dec-14

Bd. Res. No. 121


4112 NELIA M. MIJARES dtd. June 4, 2008 4-Jun-08 31-Dec-10

Bd. Res. No. dtd.


4113 MARJORIE POLAHON MALINGAN Bd. Res. No. 334 dtd. Dec. 27, 2013 31-Dec-16 Sept. 18, 2017 18-Sep-17 17-Oct-20

Bd. Res. No. dtd.


4114 ROWENA B. PAG-ONG TABADA Bd. Res. No. 240 dtd. Dec. 4, 2015 31-Dec-17 Oct. 20, 2017
Bd. Res. No. 122 20-Oct-17 10-Feb-20
dtd. June 16,
4115 HILDA C. ARRANGUEZ 2008 16-Jun-08 31-Dec-10
Bd. Res. No. 55
dtd. March 28,
4116 DIOMEDES D. GOBOLEO Bd. Res. No. 124 dtd. June 16, 2008 31-Dec-10 2011
Bd. Res. No. 124 28-Mar-11 31-Dec-13
dtd. June 16,
4117 EILEEN JOYCE A. MANGUERRA 2008 16-Jun-08 31-Dec-10

Bd. Res. No. dtd.


4118 JOCELYN TAN-AGUIRRE Bd. Res. No. 195 dtd. Oct. 29, 2013 31-Dec-16 May 12, 2017 12-May-17 19-Feb-20

Page 382
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Bd. Res. No. 123
dtd. June 16,
4119 CHOLITA C. LORENZO 2008
Bd. Res. No. 125 16-Jun-08 31-Dec-10
dtd. August 28,
4120 ELY ABUSO VILLANUEVA Bd. Res. No. 119 dtd. Sept. 6, 2010 31-Dec-13 2013 1-Jan-14 31-Dec-16

Bd. Res. No. 237


4121 GIOVANNI CARAG MABANTA Bd. Res. No. 316 dtd. Dec. 27, 2013 31-Dec-16 dtd. April No.
Bd. Res. 25, 2017
66 25-Apr-17 24-Feb-20
dtd. March 8,
4122 LIBRADA BALANGUE OBIANO Bd. Res. No. 214 dtd. Oct. 29, 2013 31-Dec-16 2017 8-Mar-17 20-Jul-20
Bd. Res. No. 128
4123 REX D. ESPIRITU dtd. July 18, 2008 18-Jul-08 31-Dec-10
Bd. Res. No. dtd.
4124 EGDONA G. BIO Bd. Res. No. 214 dtd. Oct. 29, 2013 31-Dec-16 Oct. 20, 2017 20-Oct-17 12-Mar-20
Bd. Res. No. 133
4125 CYNTHIA L. DENILLA dtd. July 18, 2008 18-Jul-08 31-Dec-10
Bd. Res. No. 133
4126 MARIA JOYVILLA P. ACELAR dtd. July 18, 2008 18-Jul-08 31-Dec-10

Bd. Res. No. 133


4127 TERESITA G. PLAMENCO dtd. July 18, 2008 18-Jul-08 31-Dec-10

Bd. Res. No. 134


4128 BERTIN C. TOCONG dtd. July 18, 2008 18-Jul-08 31-Dec-10
Bd. Res. No. 134
4129 FE S. LOBREN dtd. July 18,
Bd. Res. No.2008 18-Jul-08 31-Dec-10
___dtd. April 10,
4130 JOEL DE LEON TAN POH Bd. Res. No. 285 dtd. Dec. 23, 2013 31-Dec-16 2017 10-Apr-17 26-Dec-20

Page 383
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Bd. Res. No. 95
4131 MELANIE E. FELIX-ARCEO Bd. Res. No. 134 dtd. July 18, 2008 31-Dec-10 dtd. Oct. 19, 2011 19-Oct-11 31-Dec-13
Bd. Res. No.
____dtd. April 10,
4132 ROSALIE D. TIU Bd. Res. No. 47 dtd. Dec 29, 2014 31-Dec-16 2017 10-Apr-17 24-Oct-20

Bd. Res. No. 43


4133 ROSALINDA R. GONZALES Bd. Res. No. 312 dtd. Dec. 27, 2013 31-Dec-16 dtd. Feb. 9, 2017 9-Feb-17 5-Sep-20

Bd. Res. No. 134


4134 TERESITA MENDOZA-DAYAO dtd. July 18, 2008 18-Jul-08 31-Dec-10
Bd. Res. No. 03
4135 AMIEL M. YASOÑA Bd. Res. No. 135 dtd. July 18, 2008 31-Dec-10 dtd. Jan. 31, 2012 31-Jan-12 31-Dec-14
Bd. Res. No. 135
4136 CAROLINA M. FLORES dtd. July 18, 2008 18-Jul-08 31-Dec-10

Bd. Res. No. dtd.


4137 IONE BARON MEJIA ( Formerly: IONE TIDON BARON ) Bd. Res. No. 17 dtd. Feb. 2, 2015 31-Dec-17 Jan. 11, 2018 11-Jan-18 1-Jun-21
Bd. Res. No. 135
4138 IRENE P. TORRES dtd. July 18, 2008 18-Jul-08 31-Dec-10
Bd. Res. No. 66
dtd. March 8,
4139 MA. BELEN L. BARIAS Bd. Res. No. 288 dtd. Dec. 23, 2013 31-Dec-16 2017 8-Mar-17 19-Jan-20
Bd. Res. No. 274
dtd. Sept. 23,
4140 MADRIGAL MASORONG MACADATO Bd. Res. No. 104 dtd. June 4, 2013 31-Dec-16 2016 1-Jan-17 31-Dec-19

Bd. Res. No. 71


4141 MERLIN N. ORALLO Bd. Res. No. 135 dtd. July 18, 2008 31-Dec-10 dtd. July 8, 2015 8-Jul-15 31-Dec-17

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Accreditation cancelled.
Formed Partnership:
Cuesta, Borbajo &
Associates CPA's Co.
(Approved Per BR No.
Bd. Res. No. 135 106 dated October 26,
4142 MILDRED C. YETO dtd. July 18, 2008 18-Jul-08 31-Dec-10 2009)
Bd. Res. No.
3689 dtd.
4143 RAAMA DUNGOG JUNTILLA Bd. Res. No. 109 dtd. June 4, 2013 31-Dec-16 November 17, 1-Jan-17 31-Dec-19
Bd. Res. No. 135
4144 SHEILA A. BLAS dtd. July 18, 2008 18-Jul-08 31-Dec-10
Bd. Res. No. 136
4145 ERMINDA F. LOZANO dtd. July 18, 2008 18-Jul-08 31-Dec-10

Bd. Res. No. 139


4146 APOLONIA T. ROMERO dtd. July 18, 2008 18-Jul-08 31-Dec-10

Bd. Res. No. 274


dtd. Sept. 23,
4147 AVELINA C. SOMBILON Bd. Res. No. 300 dtd. Dec. 27, 2013 31-Dec-16 2016 1-Jan-17 31-Dec-19
Bd. Res. No. 08 dtd. August 13, Bd. Res. No. 110
4148 ERNESTO MORAN NAVARRETE 2014 31-Dec-16 dtd. Apr. 15, 2016 1-Jan-17 31-Dec-19

Bd. Res. No. 139


4149 ESTELA P. AGAPITO dtd. July 18, 2008 18-Jul-08 31-Dec-10
Bd. Res. No. 139
4150 PAULINA O. LLEGO dtd. July 18, 2008 18-Jul-08 31-Dec-10
Bd. Res. No. 139
4151 ROLANDO SAN ANDRES CRUZ dtd. July 18, 2008 18-Jul-08 31-Dec-10

Page 385
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
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Bd. Res. No. 224
4152 ROMEO LAXAMANA JUNTILLA Bd. Res. No. 161 dtd. Dec. 21, 2010 31-Dec-13 dtd. Oct. 29, 2013 1-Jan-14 31-Dec-16
Bd. Res. No. 139
4153 RYAN JOHN T. YEBAN dtd. July 18, 2008 18-Jul-08 31-Dec-10
Bd. Res. No. ___
4154 THELMA CABAILO BRIONES Bd. Res. No. 46 dtd. Dec. 29, 2014 31-Dec-16 dtd. April 10, 2017 10-Apr-17 14-Jun-20
Bd. Res. No. 140
4155 ALEXANDER O. GABARDA dtd. July 18, 2008 18-Jul-08 31-Dec-10

Bd. Res. No. 140


4156 CARMENCITA SILVERIO DAVID dtd. July 18, 2008 18-Jul-08 31-Dec-10
Bd. Res. No. 140
4157 CORAZON L. MAGPAYO dtd. July 18, 2008 18-Jul-08 31-Dec-10
Bd. Res. No. 42 dtd. March 28, Bd. Res. No. 17
4158 EDITHA C. QUINE 2011 31-Dec-13 dtd. Feb. No.
Bd. Res. 2, 2015
97 2-Feb-15 31-Dec-17
dtd. APRIL 12,
4159 EFLIDA PEREZ NILLO Bd. Res. No. 109 dtd. June 4, 2013 31-Dec-16 2016 1-Jan-17 31-Dec-19
Bd. Res. No. 140
4160 HELEN L. ABRAHAM dtd. July 18,
Bd. Res. No.2008
66 18-Jul-08 31-Dec-10
dtd. March 8,
4161 JONATHAN JUSTE DE PAZ Bd. Res. No. 188 dtd. Oct. 29, 2013 31-Dec-16 2017 8-Mar-17 26-Jun-20

Bd. Res. No. dtd.


4162 LILIA ROMERO BAES Bd. Res. No. 107 dtd. July 14, 2015 31-Dec-17 Feb. 8, 2018 8-Feb-18 11-Jul-21

Bd. Res. No. 140


4163 OFELIA B. SURBAN dtd. July 18, 2008 18-Jul-08 31-Dec-10

Bd. Res. No. 140


4164 STELLA A. VEGA dtd. July 18, 2008 18-Jul-08 31-Dec-10

Page 386
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
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Bd. Res. No.___
4165 MARWIN MIGUEL MANALOTO Bd. Res. No. 259 dtd. Dec. 9, 2013 31-Dec-16 dtd. April 10, 2017 10-Apr-20 15-Feb-20
Bd. Res. No. 245
4166 ASUNCION CUYASEN BENCILA Bd. Res. No. 140 dtd. July 18, 2008 31-Dec-10 dtd. Dec. 14, 2015 14-Dec-15 31-Dec-17
Bd. Res. No. 141
4167 DALENO Z. ABAYA, JR. dtd. July 18, 2008 18-Jul-08 31-Dec-10

Bd. Res. No. 141


4168 JHONEL B. CATUBAY dtd. July 18, 2008 18-Jul-08 31-Dec-10
Bd. Res. No. 141
4169 JOSEPH U. ALBAY dtd. July 18, 2008 18-Jul-08 31-Dec-10
Bd. Res. No. 141
4170 JUANITA D. BALLERAS dtd. July 18, 2008 18-Jul-08 31-Dec-10
Bd. Res. No. 34
4171 LUZ B. MORENO Bd. Res. No. 152 dtd. Sept. 9, 2013 31-Dec-15 dtd. Feb. 9, 2016 9-Feb-16 31-Dec-18
Bd. Res. No. 141
4172 OSCAR R. TESORO dtd. July 18,
Bd. Res. No.2008
78 18-Jul-08 31-Dec-10
dtd. March 10,
4173 ZENON ADLAON TUMANDA Bd. Res. No. 338 dtd. Dec. 27, 2013 31-Dec-16 2017 10-Mar-17 12-Apr-20

Bd. Res. No. 142


4174 CONRADO C. PALISOC dtd. July 18, 2008 18-Jul-08 31-Dec-10

Bd. Res. No. dtd.


4175 CZAR RYNDEL SIAO VALLEJERA Bd. Res. No. 17 dtd. Feb. 2, 2015 31-Dec-17 March 7, 2018 7-Mar-18 26-Sep-21
Bd. Res. No. dtd.
4176 DELILAH LIBRES MANGCO Bd. Res. No. 17 dtd. Feb. 2, 2015 31-Dec-17 Jan. 11, 2018 11-Jan-18 27-Sep-21

Page 387
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NO. PARTNERSHIPS DATE DATE (BR NO. / DATE) From To

Bd. Res. No. dtd.


4177 DESIREE U. ABANADOR Bd. Res. No. 142 dtd. July 18, 2008 31-Dec-10 Oct. 20, 2017 20-Oct-17 2-Mar-20

Bd. Res. No. dtd.


4178 GLADIOLA A. ROMAN Bd. Res. No. 142 dtd. July 18, 2008 31-Dec-10 May 12, 2017 12-May-17 9-Mar-20
Bd. Res. No. 142
4179 LEONORA M. LIM dtd. July 18, 2008 18-Jul-08 31-Dec-10
Bd. Res. No. 142
4180 MA. LORDELIZA L. RIVERA dtd. July 18, 2008 18-Jul-08 31-Dec-10

Bd. Res. No. 142


4181 MACARIO R. DUTERTE dtd. July 18,
Bd. Res. No.2008
206 18-Jul-08 31-Dec-10
dtd. August 12,
4182 MARLENE TOBIAS-CRUZ Bd. Res. No. 78 dtd. April 16, 2013 31-Dec-16 2016
Bd. Res. No. 141 1-Jan-17 31-Dec-19
Bd. Res. No. 166 dtd. Sept. 27, dtd. March 28,
4183 RAMON MELVIN ENCISO FULGENTES 2013 31-Dec-16 2017 28-Mar-17 26-Nov-20
Bd. Res. No. 143
4184 FLORINDA S. JAVIER dtd. July 18, 2008 18-Jul-08 31-Dec-10

Bd. Res. No. 193


4185 ARTURO ORDEN CUA Bd. Res. No. 113 dtd. Nov 16, 2011 31-Dec-13 dtd. Oct. 29, 2013 1-Jan-14 31-Dec-16

Bd. Res. No. 146


4186 MYRNA N. CUEVA - MERCADER dtd. Sept. 5, 2008 5-Sep-08 31-Dec-10

Bd. Res. No. 168


4187 ENDRIGA, MANANGU & ASSOCIATES Bd. Res. No. 236 dtd. Oct. 29, 2013 31-Dec-16 dtd. April 7, 2017 7-Apr-17 19-Jul-20

Page 388
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Bd. Res. No. 148
4188 ANNALIZA L. PANGANIBAN dtd. Sept. 5, 2008 5-Sep-08 31-Dec-10
Bd. Res. No. 03
dtd. Jan. 18,
4189 BERNABE CRUZ CALEON Bd. Res. No. 79 dtd. June 21, 2012 31-Dec-14 2017 18-Jan-17 31-Dec-19

Bd. Res. No. 73


4190 ELMER T. JAVIER Bd. Res. No. 148 dtd. Sept. 5, 2008 31-Dec-10 dtd. July 1, 2011 1-Jul-11 31-Dec-13

Bd. Res. No. ___


4191 FIDEL MATEO MAGNO, JR. Bd. Res. No. 300 dtd. Dec. 27, 2013 31-Dec-16 dtd. April 10, 2017 10-Apr-17 18-Mar-20
Bd. Res. No. 148
4192 GLENDA C. GAW dtd. Sept. 5, 2008 5-Sep-08 31-Dec-10
Bd. Res. No. 148
4193 JOCELYN C. RETORIANO dtd. Sept. 5, 2008 5-Sep-08 31-Dec-10

Bd. Res. No. dtd.


4194 JOSEPHINE B. DACANAY Bd. Res. No. 316 dtd. Dec. 27, 2013 31-Dec-16 May 12, 2017 12-May-17 30-Jul-20
Bd. Res. No.
____ dtd. April
4195 MARLON CABAHUG BARUC Bd. Res. No. 14 dtd. Feb. 25, 2011 31-Dec-13 10, 2017 10-Apr-17 28-Jan-20
Bd. Res. No. 165 dtd. Sept. 27, Bd. Res. No. 40
4196 NOEL ELARDO CEBREROS 2013 31-Dec-16 dtd. Feb. 9, 2017 9-Feb-17 8-Aug-20
Bd. Res. No. 157
dtd. Sept. 27,
4197 RICHARD ESPAÑOLA BANDOJA Bd. Res. No. 148 dtd. Sept. 5, 2008 31-Dec-10 2013 27-Sep-13 31-Dec-15
Bd. Res. No. 47 dtd. March 28, Bd. Res. No.___
4198 ALFRED UY EISMA 2011 31-Dec-13 dtd. April 10, 2017 10-Apr-17 15-Jul-20

Page 389
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Bd. Res. No. 351
dtd. November 3,
4199 CAROLYN B. EDNALAGA Bd. Res. No. 150 dtd. Sept. 5, 2008 31-Dec-10 2016 3-Nov-16 31-Dec-18
Bd. Res. No. 150
4200 DENNIS CRUZ OSORIO dtd. Sept. 5, 2008 5-Sep-08 31-Dec-10

Bd. Res. No. 58


4201 EDISON ATAYDE DAPLAS Bd. Res. No. 150 dtd. Sept. 5, 2008 31-Dec-10 dtd. April 15, 2011 15-Apr-11 31-Dec-13

Bd. Res. No. 150


4202 EDUARDO F. LAMES dtd. Sept. 5, 2008 5-Sep-08 31-Dec-10
Bd. Res. No. dtd.
4203 GINA ALBAO DURAN Bd. Res. No. 17 dtd. Feb. 2, 2015 31-Dec-17 Nov. 21, 2017 21-Nov-17 14-Jan-20

Bd. Res. No. 41 dtd. March 28, Bd. Res. No. dtd.
4204 GLORIA GAMBOA MADRILEJOS 2011 31-Dec-13 May 12 2017 12-May-17 9-Dec-20
Bd. Res. No. 282
4205 MAXIMA P. ALCONERA Bd. Res. No. 68 dtd. April 26, 2011 31-Dec-13 dtd. Dec. 23, 2013 1-Jan-14 31-Dec-16
Bd. Res. No. 150
4206 ORLAND S. VIOLAN dtd. Sept. 5, 2008 5-Sep-08 31-Dec-10

Bd. Res. No. 40 dtd. March 28, Bd. Res. No. 08


4207 ROLANDO HABACON POLIDARIO 2011 31-Dec-13 dtd. Jan. 18, 2017 18-Jan-17 31-Dec-19

Bd. Res. No. 122


4208 ROEL E. HERMOSILLA Bd. Res. No. 150 dtd. Sept. 5, 2008 31-Dec-10 dtd. Dec 26, 2011 26-Dec-11 31-Dec-13

Bd. Res. No. 150


4209 CESAR EBALE TORREFRANCA Bd. Res. No. 257 dtd. Dec. 9, 2013 31-Dec-16 dtd. July 4, 2016 4-Jul-16 31-Dec-18

Page 390
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NO. PARTNERSHIPS DATE DATE (BR NO.No.
Bd. Res. / DATE)
353 From To
dtd. November 3,
4210 FELICIANO SUNGA ALMAZORA, JR. Bd. Res. No. 337 dtd. Dec. 27, 2013 31-Dec-16 2016 1-Jan-17 31-Dec-19
Bd. Res. No. 151
4211 HERSON B. AMOLO dtd. Sept. 5, 2008 5-Sep-08 31-Dec-10
Bd. Res. No. 151
4212 JO ANN G. FERNANDO dtd. Sept. 5, 2008 5-Sep-08 31-Dec-10

KATHY QUILATON MALIK ( Formerly:KATHY ROXAS Bd. Res. No. dtd.


4213 QUILATON) Bd. Res. No. 224 dtd. Dec. 1, 2015 31-Dec-17 Oct. 20, 2017 20-Oct-17 14-Dec-20

Bd. Res. No. 151


4214 MALOU G. MARTIN dtd. Sept. 5, 2008 5-Sep-08 31-Dec-10
Bd. Res. No. 417
dtd. November
4215 PETER TAN ESTENAR Bd. Res. No. 188 dtd. Oct. 29, 2013 31-Dec-16 24, 2016 1-Jan-17 31-Dec-19

Bd. Res. No. 274


dtd. Sept. 23,
4216 RICHARD PEREZ DANIOT Bd. Res. No. 104 dtd. June 4, 2013 31-Dec-16 2016 1-Jan-17 31-Dec-19
Bd. Res. No. 148
4217 ROMEO V. ENCONTRO Bd. Res. No. 151 dtd. Sept. 5, 2008 31-Dec-10 dtd. Dec. 21, 2010 1-Jan-11 31-Dec-13
Bd. Res. No. dtd.
4218 SALVACION FIDELINO SUBIAGA Bd. Res. No. 208 dtd. Oct. 29, 2013 31-Dec-16 May 12, 2017 12-May-17 18-May-20
Bd. Res. No. dtd.
4219 SHIRWIN YNOBIO SANDOVAL Bd. Res. No. 256 dtd. Dec. 9, 2013 31-Dec-16 May 12, 2017 12-May-17 25-Nov-20
Bd. Res. No.
39(A) dtd. March
4220 LANI LATINA BAUTISTA Bd. Res. No. 152 dtd. Sept. 5, 2008 31-Dec-10 4, 2015 4-Mar-15 31-Dec-17

Page 391
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PREVIOUS ACCREDITATION APPROVAL
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NO. PARTNERSHIPS DATE DATE (BR NO.No.
Bd. Res. / DATE)
157 From To
dtd. Sept. 27,
4221 MA. LOURDES B. TERBIO Bd. Res. No. 152 dtd. Sept. 5, 2008 31-Dec-10 2013 27-Sep-13 31-Dec-15

Bd. Res. No. 153


4222 DAVID B. SIBAYAN dtd. Sept. 5, 2008 5-Sep-08 31-Dec-10
Bd. Res. No. 83
4223 FERDINAND DE ASIS PEÑAFLOR Bd. Res. No. 153 dtd. Sept. 5, 2008 31-Dec-10 dtd. Oct. 11, 2011 11-Oct-11 31-Dec-13
Bd. Res. No. 153
4224 JENALYN R. CARABEO-SUAREZ dtd. Sept. 5, 2008 5-Sep-08 31-Dec-10

MA. LOURDES FRANCISCO MENDOZA ( Formerly: Bd. Res. No. dtd.


4225 MA. LOURDES DE JESUS FRANCISCO) Bd. Res. No. 08 dtd. Feb. 2, 2015 31-Dec-17 Oct. 20, 2017
Bd. Res. No. 05 20-Oct-17 6-Jan-20
dtd. February 1,
4226 ARNOLD ALSAY TANDING Bd. Res. No. 247 dtd. Dec. 14, 2015 31-Dec-17 2018 29-Jun-17 14-Jun-20

Bd. Res. No. 141 dtd. August 14, Bd. Res. No. dtd.
4227 AVELITO T. BAUTISTA 2015 31-Dec-17 Jan. 11, 2018 11-Jan-18 4-Apr-21

Bd. Res. No. 157


4228 DENNIS C. VILLAFUERTE dtd. Sept. 5, 2008 5-Sep-08 31-Dec-10
Bd. Res. No. 157
4229 EDUARDO T. HERNANDEZ dtd. Sept. 5, 2008 5-Sep-08 31-Dec-10
Bd. Res. No. 157
4230 FELIPE MALINAY BARCELON, JR. dtd. Sept. 5, 2008 5-Sep-08 31-Dec-10
Bd. Res. No. dtd.
4231 FLORITA SACAYLE EPON Bd. Res. No. 157 dtd. Sept. 5, 2008 31-Dec-10 May 12, 2017 12-May-17 21-Sep-20
Bd. Res. No. 157
4232 HELEN CHUNG SY dtd. Sept. 5, 2008 5-Sep-08 31-Dec-10

Page 392
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Bd. Res. No. 214


4233 JOSEPH COSTALES ONG Bd. Res. No. 256 dtd. Dec. 9, 2013 31-Dec-16 dtd. April 20, 2017 20-Apr-17 10-Aug-20
Bd. Res. No. 09
4234 LUCAS FUTALAN TORRES, JR. Bd. Res. No. 59 dtd. April 15, 2011 31-Dec-13 dtd. Feb. 2, 2015 2-Feb-15 31-Dec-17

Bd. Res. No. 157


4235 MARY JEAN L. REYES dtd. Sept. 5, 2008 5-Sep-08 31-Dec-10

Bd. Res. No. 157


4236 ROGELIO S. YU dtd. Sept. 5, 2008 5-Sep-08 31-Dec-10

Bd. Res. No. 433


4237 DINA PANONCE ZULUETA Bd. Res. No. 138 dtd. Dec. 2, 2010 31-Dec-13 dtd. Dec.14, 2016 14-Dec-16 31-Dec-18
Bd. Res. No.
____ dtd. April
4238 JUVER DIEL DIONELA Bd. Res. No. 266 dtd. Dec. 9, 2014 31-Dec-16 10, 2017 10-Apr-17 8-Jan-20

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

Bd. Res. No. 162


4240 BERNADETTE O. TOLEDO dtd. Oct. 28, 2008 28-Oct-08 31-Dec-10

Bd. Res. No. 162


4241 CRISTINA M. FRANCISCO dtd. Oct. 28, 2008 28-Oct-08 31-Dec-10

Bd. Res. No. dtd.


4242 ELEUTERIA SM. MANUEL-FRANCISCO Bd. Res. No. 19 dtd. Feb. 25, 2011 31-Dec-13 May 12, 2017 12-May-17 21-Dec-20

Page 393
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Bd. Res. No. 02


4243 HERMES FRANCIS LABRADOR HERRERA Bd. Res. No. 162 dtd. Oct. 28, 2008 31-Dec-10 dtd. Feb. 8, 2011 8-Feb-11 31-Dec-13

Bd. Res. No. 163 dtd. Sept. 27, Bd. Res. No. 150
4244 IRISH CAÑETE SARABIA 2013 31-Dec-16 dtd. July 4, 2016 1-Jan-17 31-Dec-19

Bd. Res. No. 80


4245 MARIA TERESA ARQUIZA ROJOS Bd. Res. No. 269 dtd. Dec. 18, 2013 31-Dec-15 dtd. Mar. 28, 2016 28-Mar-16 31-Dec-18
Bd. Res. No. 204
dtd. August 12,
4246 LORELEI TORRES CAROZ Bd. Res. No. 190 dtd. Oct. 29, 2013 31-Dec-16 2016 1-Jan-17 31-Dec-19

Bd. Res. No. 09


4247 RABBONI SENO TALABA Bd. Res. No. 300 dtd. Dec. 27, 2013 31-Dec-16 dtd. Jan. 18, 2017 18-Jan-17 31-Dec-19

Bd. Res. No. 10


4248 RODRIGO RODRIGUEZ ABABAT Bd. Res. No. 259 dtd. Dec. 9, 2013 31-Dec-16 dtd. Jan. 18, 2017 18-Jan-17 31-Dec-19

Bd. Res. No. 09


4249 RUBY L. ROSASENIA Bd. Res. No. 162 dtd. Oct. 28, 2008 31-Dec-10 dtd. Jan. 8, 2013 8-Jan-13 31-Dec-15

Bd. Res. No. 123 dtd. August 28, Bd. Res. No. dtd.
4250 TEODORA S. DIONISIO 2013 31-Dec-15 March 7, 2018 7-Mar-18 11-Sep-21
Bd. Res. No. 234
dtd. August 23,
4251 ANNA MENCHIE YUSON FABROS Bd. Res. No. 78 dtd. Oct. 7, 2011 31-Dec-13 2016 23-Aug-16 31-Dec-18

Bd. Res. No. dtd.


4252 JOHANNA MENDAVIA AQUINO Bd. Res. No. 163 dtd. Oct. 28, 2008 31-Dec-10 Jan. 11, 2018 11-Jan-18 1-Dec-21

Page 394
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Bd. Res. No. 43


4253 LEONILA B. ACOSTA Bd. Res. No. 217 dtd. Oct. 29, 2013 31-Dec-16 dtd. Feb. 9, 2017 9-Feb-17 28-Dec-20
Bd. Res. No. 66
dtd. March 8,
4254 MA. ISABEL L. PAGULAYAN Bd. Res. No. 209 dtd. Oct. 29, 2013 31-Dec-16 2017 8-Mar-17 14-Dec-20

Bd. Res. No. ___


4255 MA. TERESA BATOON PABRUA Bd. Res. No. 272 dtd. Dec. 18, 2013 31-Dec-16 dtd. April 10, 2017 10-Apr-17 31-Oct-20

Bd. Res. No. 88


4256 QUIRINO LAO LEE, JR. Bd. Res. No. 163 dtd. Oct. 28, 2008 31-Dec-10 dtd. Oct. 11, 2011 11-Oct-11 31-Dec-13

Bd. Res. No. 163


4257 RAMONA V. PICA dtd. Oct. 28, 2008 28-Oct-08 31-Dec-10

Bd. Res. No. 110


4258 ROSITA ARGUELLES ABARCA Bd. Res. No. 163 dtd. Oct. 28, 2008 31-Dec-10 dtd. Nov 10, 2011 10-Nov-11 31-Dec-13

Bd. Res. No. dtd.


4259 ZORAHAYDA ABIOG CAFIRMA Bd. Res. No. 68 dtd. April 26, 2011 31-Dec-13 July 18, 2017 18-Jul-17 10-Jun-20

Bd. Res. No. 03


4260 ELTON TULAYTAY BERMISO Bd. Res. No. 203 dtd. Oct. 29, 2013 31-Dec-16 dtd. Jan. 18, 2017 18-Jan-17 31-Dec-19

Bd. Res. No. 165


4261 ANTONIO A. ABLOG dtd. Oct. 28, 2008 28-Oct-08 31-Dec-10

Bd. Res. No. 165


4262 BALTAZAR B. BADILLO dtd. Oct. 28, 2008 28-Oct-08 31-Dec-10

Page 395
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NO. PARTNERSHIPS DATE DATE (BR NO. / DATE) From To

Bd. Res. No. dtd.


4263 DONNEL SANTOS SAN ANTONIO Bd. Res. No. 189 dtd. Oct. 14, 2015 31-Dec-17 Nov. 27, 2017 27-Nov-17 1-May-20
New Partner of Romeo
G. Torno & Co.
Bd. Res. No. 165 (Approved Oct. 26,
4264 IAN ROSELIER G. TORNO dtd. Oct. 28, 2008 28-Oct-08 31-Dec-10 2009)
Bd. Res. No. 04
dtd. January 18,
4265 JANNETTE A. TUMANG Bd. Res. No. 208 dtd. Oct. 29, 2013 31-Dec-16 2018 10-Apr-17 13-Jan-20
Bd. Res. No. 04
Bd. Res. No. 08 dtd. August 13, dtd. January 18,
4266 LEANDRO BILLENA REMORIN, JR. 2014 31-Dec-16 2018 10-Apr-17 8-Dec-20

Bd. Res. No. ___


4267 MA. VICTORIA AGUILA MANLONGAT Bd. Res. No. 320 dtd. Dec. 27, 2013 31-Dec-16 dtd. April 10, 2017 10-Apr-17 24-Nov-20

Bd. Res. No. ___


4268 MYRNA MACADANGDANG CAMBA Bd. Res. No. 342 dtd. Dec. 27, 2013 31-Dec-16 dtd. April 10, 2017 10-Apr-17 20-Mar-20
Bd. Res. No. 204
dtd. August 12,
4269 ROGELIO BUENO CO Bd. Res. No. 145 dtd. Sept. 9, 2013 31-Dec-16 2016 1-Jan-17 31-Dec-19

Bd. Res. No. 134


4270 RUSTICO RAYTA PUNZALAN, JR. Bd. Res. No. 165 dtd. Oct. 28, 2008 31-Dec-10 dtd. Dec. 2, 2010 1-Jan-11 31-Dec-13

Bd. Res. No. 05


4271 SHIRLEY ANN VILLEGAS NAVAL Bd. Res. No. 189 dtd. Oct. 29, 2013 31-Dec-16 dtd. Jan. 18, 2017 18-Jan-17 31-Dec-19

Page 396
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
IN THE PRACTICE OF PUBLIC ACCOUNTANCY
As of April 30, 2018
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


4272 CORAZON NONOG FILARMEO Bd. Res. No. 105 dtd. June 4, 2013 31-Dec-16 dtd. 03-28-16 1-Jan-17 31-Dec-19

Bd. Res. No.348


4273 EDLYN BA-ACO AGRAVIADOR Bd. Res. No. 161 dtd. Dec. 21, 2010 31-Dec-13 dtd. Dec. 27, 2013 1-Jan-14 31-Dec-16

Bd. Res. No. 08


4274 GLORIA A. BARRIENTOS Bd. Res. No. 336 dtd. Dec. 27, 2013 31-Dec-16 dtd. Jan. 18, 2017 18-Jan-17 31-Dec-19

Bd. Res. No. 84


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

Bd. Res. No. 11


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

Bd. Res. No. 173


4277 BENJILYN ARAULA JOANINO dtd. Oct. 30, 2008 30-Oct-08 31-Dec-10

Bd. Res. No. 07


Bd. Res. No. 35 dtd. March 28, dtd. August 13,
4278 ELEUTERIA A. GARAY 2011 31-Dec-13 2014 13-Aug-14 31-Dec-16
Bd. Res. No. 80
dtd. March 10,
4279 ELIZABETH C. TORIBIO Bd. Res. No. 217 dtd. Oct. 29, 2013 31-Dec-16 2017 10-Mar-17 22-Jun-20

Bd. Res. No. 173


4280 FLORIDO S. SANTOS dtd. Oct. 30, 2008 30-Oct-08 31-Dec-10

Page 397
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
IN THE PRACTICE OF PUBLIC ACCOUNTANCY
As of April 30, 2018
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


4281 KRISTINE S. PAULINO dtd. Oct. 30, 2008 30-Oct-08 31-Dec-10
Cancelled- Approved Board
Bd. Res. No. 34 Resolution No. 305 dated
dtd. March 28, Dec. 27, 2013 under
4282 KURL WINSTON LOPEZ YU Bd. Res. No. 173 dtd. Oct. 30, 2008 31-Dec-10 2011 28-Mar-11 31-Dec-13 partnerships Pelayo, Yu & Co.

Bd. Res. No. dtd.


4283 LUCILA COTONER-ADRIAS Bd. Res. No. 364 dtd. Dec. 27, 2013 31-Dec-16 May 12, 2017 12-May-17 31-Oct-20
Bd. Res. No. 34
dtd. March 3,
4284 MARIA LOURDES L. QUINTO Bd. Res. No. 94 dtd. June 8, 2010 31-Dec-13 2015 3-Mar-15 31-Dec-17

Bd. Res. No. 173


4285 MARIA THERESA J. VILLACRUSIS dtd. Oct. 30, 2008 30-Oct-08 31-Dec-10

Bd. Res. No. 45


4286 PEDRO JORNALES HABANA Bd. Res. No. 312 dtd. Dec. 27, 2013 31-Dec-16 dtd. Feb. 9, 2017 9-Feb-17 9-Sep-20

Bd. Res. No. 173


4287 WILBERT L. TAN dtd. Oct. 30, 2008 30-Oct-08 31-Dec-10

Bd. Res. No. 343


4288 NESTOR VER SACABEN Bd. Res. No. 83 dtd. Oct. 11, 2011 31-Dec-13 dtd. Dec. 27, 2013 1-Jan-14 31-Dec-16

Bd. Res. No. 442


4289 DAISY M. MENDOZA Bd. Res. No. 178 dtd. Oct. 30, 2008 31-Dec-10 dtd. Dec. 14, 2016 14-Dec-16 31-Dec-18

Bd. Res. No. 178


4290 GINA C. TIMBOL dtd. Oct. 30, 2008 30-Oct-08 31-Dec-10

Page 398
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
IN THE PRACTICE OF PUBLIC ACCOUNTANCY
As of April 30, 2018
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. 178


4291 ILUMINADA C. PASIL-SAYONG dtd. Oct. 30, 2008 30-Oct-08 31-Dec-10

Bd. Res. No. 214


4292 VIRGINIA Q. NOLLAN Bd. Res. No. 284 dtd. Dec. 23, 2013 31-Dec-16 dtd. April 20, 2017 20-Apr-17 8-Jan-20

Bd. Res. No. 05 dtd. August 13, Bd. Res. No. dtd.
4293 QUEVEDO, HILOTINA & CO. 2014 31-Dec-16 May 12, 2017 12-May-17 18-Nov-20
Cancelled in favor of M.
L. Aguirre & Co.
Bd. Res. No. 182 (Approved per BR No.
4294 RUEL RODRIGO FACUNDO dtd. Oct. 30, 2008 30-Oct-08 17-Apr-09 62 dtd. April 17, 2009).

Bd. Res. No. 183


4295 CESAR MACALALAD VILLACRUSIS dtd. Oct. 31, 2008 31-Oct-08 31-Dec-10
Additional Partner under
Bd. Res. 98 dated July
Bd. Res. No. dtd. 14, 2015 ARNOLD
4296 DAN C. BAÑAS & CO. Bd. Res. No. 98 dtd. July 14, 2015 31-Dec-17 Jan. 11, 2018 11-Jan-18 13-Mar-21 PAGAPONG DE LOS

Bd. Res. No. dtd.


4297 J. T. ABANGAN & CO. Bd. Res. No. 15 dtd. Feb. 2, 2015 31-Dec-17 Oct. 20, 2017 20-Oct-17 16-Oct-20

Bd. Res. No. dtd.


4298 CESARIO OCLARIT EDULAN Bd. Res. No. 52 dtd. Dec. 29, 2014 31-Dec-17 Jan. 11, 2018 11-Jan-18 27-Aug-21

Bd. Res. No. 03


4299 JOSEPHINE C. UYAN dtd. Jan 26, 2009 26-Jan-09 31-Dec-11

Page 399
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
IN THE PRACTICE OF PUBLIC ACCOUNTANCY
As of April 30, 2018
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. dtd.


4300 MELVIN MANZANO LANSI Bd. Res. No. 47 dtd. Dec. 29, 2014 31-Dec-17 May 12, 2017 12-May-17 1-Sep-20

Bd. Res. No. 09 dtd. August 13, Bd. Res. No. dtd.
4301 RUTH V. NILL 2014 31-Dec-17 Jan. 11, 2018 11-Jan-18 16-Sep-21

Bd. Res. No. 120


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

Bd. Res. No. dtd.


4303 CARLOS VILLAFLOR SABOCIDO Bd. Res. No. 22 dtd. Feb. 2, 2015 31-Dec-17 Sept. 18, 2017 18-Sep-17 7-Sep-20

Bd. Res. No. 05


4304 LUZ C. PALICTE - PAALAN dtd. Jan 26, 2009 26-Jan-09 31-Dec-11

Bd. Res. No. 05


4305 JOHNNY R. VILLA dtd. Jan 26, 2009 26-Jan-09 31-Dec-11

Bd. Res. No. 05


4306 MAYZL V. DOMINGO dtd. Jan 26, 2009 26-Jan-09 31-Dec-11
Bd. Res. No. 05
dtd. February 1,
4307 NILO TABANAO AQUINO Bd. Res. No. 06 dtd. Jan. 26, 2015 31-Dec-17 2018 29-Jun-17 22-Feb-20
Bd. Res. No.
____ dtd. April
4308 PERLA A. ACOSTA Bd. Res. No. 164 dtd. Oct. 22, 2012 31-Dec-14 10, 2017 10-Apr-17 6-Apr-20

Bd. Res. No. 05


4309 RAMON DIVINAGRACIA DELARIATE, JR. dtd. Jan 26, 2009 26-Jan-09 31-Dec-11

Page 400
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
IN THE PRACTICE OF PUBLIC ACCOUNTANCY
As of April 30, 2018
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. 05


4310 REMEDIOS PULIDO BERAY-DANIEL dtd. Jan 26, 2009 26-Jan-09 31-Dec-11

Bd. Res. No. 10


4311 RONALDO M. GRABILLO Bd. Res. No. 05 dtd. Jan 26, 2009 31-Dec-11 dtd. Feb. 8, 2012 8-Feb-12 31-Dec-14

Bd. Res. No. 03


4312 YOLANDA LOPEZ PESTAÑO Bd. Res. No. 05 dtd. Jan 26, 2009 31-Dec-11 dtd. Jan 26, 2015 26-Jan-15 31-Dec-17

Bd. Res. No. 80


4313 ANDRES SARIA MONTALAN, JR. Bd. Res. No. 119 dtd. Dec 26, 2011 31-Dec-14 dtd. Mar. 28, 2016 28-Mar-16 31-Dec-18

Bd. Res. No. 29 dtd. December 19, Bd. Res. No. dtd.
4314 MARIA ELLEN H. GONZAGA 2014 31-Dec-17 Nov. 21, 2017 21-Nov-17 14-Nov-20

Bd. Res. No. 08


4315 MARTINA TORREFRANCA ESCASIÑAS dtd. Jan 26, 2009 26-Jan-09 31-Dec-11

Bd. Res. No. 135 dtd. Sept. 25, Bd. Res. No. 23
4316 OLIVIA G. SEVILLA 2012 31-Dec-14 dtd. Feb. 9, 2016 9-Feb-16 31-Dec-18

Bd. Res. No. dtd.


4317 RODOLFO RAVIZ RAFER Bd. Res. No. 40 dtd. Dec. 19, 2014 31-Dec-17 July 18, 2017 18-Jul-17 13-Mar-20

Bd. Res. No. dtd.


4318 ROSALY CATANGAY REMO Bd. Res. No. 08 dtd. Jan 26, 2009 31-Dec-11 Nov. 21, 2017 21-Nov-17 13-Jul-20

Bd. Res. No. 09


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

Page 401
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
IN THE PRACTICE OF PUBLIC ACCOUNTANCY
As of April 30, 2018
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. 09


4320 CHITA J. MEDINA dtd. Jan 30, 2009 30-Jan-09 31-Dec-11

Bd. Res. No. 09


4321 CORAZON M. TIAMZON dtd. Jan 30, 2009 30-Jan-09 31-Dec-11

Bd. Res. No. 89


4322 CRISTOBAL ABELLA PONCE Bd. Res. No. 09 dtd. Jan 30, 2009 31-Dec-11 dtd. Oct. 11, 2011 1-Jan-12 31-Dec-14
Bd. Res. No. 133
dtd. August 11,
4323 EDUARDO ARADO PUYAOAN, JR. Bd. Res. No. 10 dtd. Feb. 8, 2012 31-Dec-14 2015 11-Aug-15 31-Dec-17

Bd. Res. No. 40(A) dtd. March 4, Bd. Res. No. dtd.
4324 JEFFREYSON MAGAN PAKIAS 2015 31-Dec-17 Bov. 21, 2017 21-Nov-17 4-Jan-20

Bd. Res. No. 09


4325 JOEL BAGHARE GUIBONE dtd. Jan 30, 2009 30-Jan-09 31-Dec-11

Bd. Res. No. 77


4326 LOLITA CASIPIT BONILLA Bd. Res. No. 09 dtd. Jan 30, 2009 31-Dec-11 dtd. Oct. 7, 2011 1-Jan-12 31-Dec-14
Bd. Res. No. 80
dtd. March 10,
4327 LOREBETTE GARRIDO GRANDEA Bd. Res. No. 09 dtd. Jan 30, 2009 31-Dec-11 2017 10-Mar-17 8-Oct-20

Bd. Res. No. 09


4328 MANUEL D. COMIA dtd. Jan 30, 2009 30-Jan-09 31-Dec-11

Bd. Res. No. ___


4329 MARK ANTHONY MAMUAD RAMOS Bd. Res. No. 10 dtd. Feb. 8, 2012 31-Dec-14 dtd. April 10, 2017 10-Apr-17 30-Sep-20

Page 402
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
IN THE PRACTICE OF PUBLIC ACCOUNTANCY
As of April 30, 2018
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


4330 JOY ADDAG DOMAGAS Bd. Res. No. 151 dtd. Sept. 9, 2013 31-Dec-15 dtd. Feb. 9, 2016 9-Feb-16 31-Dec-18

Bd. Res. No. 117


4331 ROMMEL MANZO RECIO Bd. Res. No. 10 dtd. Jan. 30, 2009 31-Dec-11 dtd. May 5, 2016 5-May-16 31-Dec-18

Bd. Res. No. 12


4332 ANGELA D. MESINA - FERNANDO dtd. Jan. 30, 2009 30-Jan-09 31-Dec-11
Bd. Res. No. 20
dtd. December
4333 CAROLINA S. MARTINEZ Bd. Res. No. 07 dtd. Feb. 8, 2012 31-Dec-14 19, 2014 1-Jan-15 31-Dec-17
Bd. Res. No. 05
dtd. February 1,
4334 DANILO PONCE TEPAIT Bd. Res. No. 06 dtd. Jan. 26, 2015 31-Dec-17 2018 29-Jun-17 13-Apr-20

Bd. Res. No. 12


4335 EDGARDO L. SALAZAR dtd. Jan. 30, 2009 30-Jan-09 31-Dec-11

Bd. Res. No. dtd.


4336 ELEINE APAD QUIRONG Bd. Res. No. 34 dtd. March 3, 2015 31-Dec-17 October 20, 2017 20-Oct-17 2-Dec-20

Bd. Res. No. 229 dtd. December Bd. Res. No. 51


4337 IMELDA AQUINO PAGADUAN 28, 2012 31-Dec-14 dtd. Feb. 18, 2016 18-Feb-16 31-Dec-18

Bd. Res. No. 21


4338 JANICE UY YU Bd. Res. No. 12 dtd. Jan. 30, 2009 31-Dec-11 dtd. Jan. 8, 2013 8-Jan-13 31-Dec-15

Bd. Res. No. ___


4339 JOCELYN L. VILLAREAL Bd. Res. No. 12 dtd. Jan. 30, 2009 31-Dec-11 dtd. April 10, 2017 10-Apr-17 27-Dec-20

Page 403
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
IN THE PRACTICE OF PUBLIC ACCOUNTANCY
As of April 30, 2018
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. dtd.


4340 MARICHU IMPERIAL CARPIO Bd. Res. No. 72 dtd. July 8, 2015 31-Dec-17 Oct. 20, 2017 20-Oct-17 12-May-20

Bd. Res. No. 12


4341 NESTOR N. UBALDE dtd. Jan. 30, 2009 30-Jan-09 31-Dec-11

Bd. Res. No. dtd.


4342 MA. ROSANNA SANTELICES RODULFO Bd. Res. No. 76 dtd. July 8, 2015 31-Dec-17 Jan. 11, 2018 11-Jan-18 6-Mar-21

Bd. Res. No. 80


4343 EDNA ELEMENTO DE VERA Bd. Res. No. 33 dtd. Feb. 29, 2012 31-Dec-14 dtd. Mar. 28, 2016 28-Mar-16 31-Dec-18

Bd. Res. No. dtd.


4344 EDWIN MANIGBAS MARASIGAN Bd. Res. No. 40 dtd. Dec. 19, 2014 31-Dec-17 Nov. 21, 2017 21-Nov-17 13-Nov-20
Bd. Res. No. 144
dtd. August 17,
4345 ERWIN BOKO NAVAREZ Bd. Res. No. 118 dtd. Dec. 22, 2011 31-Dec-14 2015 17-Aug-15 31-Dec-17
Bd. Res. No. 44
dtd. March 11,
4346 FELIX MENDOZA DE CASTRO Bd. Res. No. 37 dtd. Feb. 29, 2012 31-Dec-14 2015 11-Mar-15 31-Dec-17

Bd. Res. No. 15


4347 JULIUS TABUAG ABAN dtd. Mar. 4, 2009 4-Mar-09 31-Dec-11

Bd. Res. No. dtd.


4348 MARY B. DURAN Bd. Res. No. 75 dtd. July 8, 2015 31-Dec-17 August 10, 2017 10-Aug-17 16-Dec-20

Page 404
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
IN THE PRACTICE OF PUBLIC ACCOUNTANCY
As of April 30, 2018
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. 267
dtd. December
4349 MERCY ABARIENTOS GARCIA Bd. Res. No. 31 dtd. Jan. 23, 2013 31-Dec-15 28, 2015 1-Jan-16 31-Dec-18

Bd. Res. No. 15


4350 NICANOR B. CALLAÑGA, JR. dtd. Mar. 4, 2009 4-Mar-09 31-Dec-11

Bd. Res. No. dtd.


4351 REBECCA ALMOGUERA MACARAEG Bd. Res. No. 39 dtd. Dec 19, 2014 31-Dec-17 Oct. 20, 2017 20-Oct-17 9-Jan-20

Bd. Res. No. 44 dtd. March 11, Bd. Res. No. 05


4352 ROSITA CHUA CHAM 2015 31-Dec-17 dtd. Feb. 1, 2018 29-Jun-17 2-Nov-20

Bd. Res. No. dtd.


4353 SHERLY SALVADOR URBANO Bd. Res. No. 65 dtd. July 8, 2015 31-Dec-17 March 7, 2018 7-Mar-18 11-Jan-21

Bd. Res. No. 121


4354 SUSAN C. LANSANGAN Bd. Res. No. 15 dtd. Mar. 4, 2009 31-Dec-11 dtd. Dec 26, 2011 1-Jan-12 31-Dec-14
Bd. Res. No. 351
dtd. November 3,
4355 CARMELITA CALIUAG CLERIGO Bd. Res. No. 44 dtd. Mar. 28, 2012 31-Dec-14 2016 3-Nov-16 31-Dec-18

Bd. Res. No. ___


4356 LEONCIA I. MILLANAR Bd. Res. No. 23 dtd. Feb. 20, 2012 31-Dec-14 dtd. April 10, 2017 10-Apr-17 14-Mar-20
Bd. Res. No. 206
dtd. August 12,
4357 POMPEYO FELIPE REQUINTA Bd. Res. No. 63 dtd. March 6, 2013 31-Dec-15 2016 12-Aug-16 31-Dec-18

Bd. Res. No. 18


4358 RUTHER DUQUE BAUTISTA dtd. Mar. 4, 2009 4-Mar-09 31-Dec-11

Page 405
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
IN THE PRACTICE OF PUBLIC ACCOUNTANCY
As of April 30, 2018
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. 18


4359 ROY MICHAEL B. FLORES dtd. Mar. 4, 2009 4-Mar-09 31-Dec-11

Bd. Res. No. dtd.


4360 MARITES T. PANALIGAN Bd. Res. No. 05 dtd. Jan. 26, 2015 31-Dec-17 Jan. 11, 2018 11-Jan-18 24-May-21

Bd. Res. No. dtd.


4361 MORFE, CENETA & CO. Bd. Res. No. 65 dtd. Dec. 29, 2014 31-Dec-17 Oct. 20, 2017 20-Oct-17 23-Mar-20

Bd. Res. No. 21


4362 CLEMENTE E. ASIS, JR. dtd. Mar. 4, 2009 4-Mar-09 31-Dec-11

Bd. Res. No. dtd.


4363 ELSA P. AGUILAR Bd. Res. No. 50 dtd. Dec. 29, 2014 31-Dec-17 Jan. 11, 2018 11-Jan-18 24-Aug-21

Bd. Res. No. dtd.


4364 HELEN TEPASE - AVILA Bd. Res. No. 189 dtd. Oct. 14, 2015 31-Dec-17 Feb. 8, 2018 8-Feb-18 27-Nov-21
Bd. Res. No. 204
dtd. August 12,
4365 JASMIN A. CARO - PIEDAD Bd. Res. No. 122 dtd. Dec 26, 2011 31-Dec-14 2016 12-Aug-16 31-Dec-18

Bd. Res. No. 17


4366 JOHN ERWIN BALMEO ALVARO Bd. Res. No. 21 dtd. Mar. 4, 2009 31-Dec-11 dtd. Feb. 2, 2015 2-Feb-15 31-Dec-17

Bd. Res. No. 21


4367 MARIO TARIO CARMONA dtd. Mar. 4, 2009 4-Mar-09 31-Dec-11

Page 406
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
IN THE PRACTICE OF PUBLIC ACCOUNTANCY
As of April 30, 2018
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. 21


4368 MARY GRACE B. FACTO dtd. Mar. 4, 2009 4-Mar-09 31-Dec-11

Bd. Res. No. 21


4369 PARALUMAN DIAZ ANDRES dtd. Mar. 4, 2009 4-Mar-09 31-Dec-11

Bd. Res. No. dtd.


4370 RUBY D. LORDAN Bd. Res. No. 67 dtd. July 8, 2015 31-Dec-17 Oct. 20, 2017 20-Oct-17 7-Oct-20
Bd. Res. No. 04
Bd. Res. No. 09 dtd. August 13, dtd. January 18,
4371 RUEL TIBAYAN RAMOS 2014 1-Dec-17 2018 10-Apr-17 2-Aug-20

Bd. Res. No. dtd.


4372 SEVERO ANTONINO MARAÑO, III Bd. Res. No. 21 dtd. Mar. 4, 2009 31-Dec-11 May 12, 2017 12-May-17 17-Nov-20

Bd. Res. No. dtd.


4373 AL NICOMEDES LOMOD BANTOL Bd. Res. No. 116 dtd. July 24, 2015 31-Dec-17 Sept. 18, 2017 18-Sep-17 15-Sep-20

Bd. Res. No. 11


4374 EDERLINE TUNGOL MANGULABNAN Bd. Res. No. 22 dtd. Mar. 4, 2009 31-Dec-11 dtd. Jan. 8, 2013 8-Jan-13 31-Dec-15

Bd. Res. No. dtd.


4375 EDGAR VALENZUELA MENDOZA Bd. Res. No. 64 dtd. July 8, 2015 31-Dec-17 Oct. 20, 2017 20-Oct-17 3-Jan-20

Bd. Res. No. 22


4376 ELEANOR E. USAL dtd. Mar. 4, 2009 4-Mar-09 31-Dec-11

Page 407
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
IN THE PRACTICE OF PUBLIC ACCOUNTANCY
As of April 30, 2018
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. 18


4377 ELIZABETH IÑIGO ARIZAPA Bd. Res. No. 283 dtd. Dec. 23, 2013 31-Dec-15 dtd. Jan. 18, 2017 18-Jan-17 31-Dec-19

Bd. Res. No. 22


4378 IAN R. PANTE dtd. Mar. 4, 2009 4-Mar-09 31-Dec-11

Bd. Res. No. 22


4379 JONA A. DELA TORRE dtd. Mar. 4, 2009 4-Mar-09 31-Dec-11

Bd. Res. No. 22


4380 LORENZO P. LAGRIMAS, JR. dtd. Mar. 4, 2009 4-Mar-09 31-Dec-11

Bd. Res. No. 22


4381 MICHAEL ANGELO O. LUCERO dtd. Mar. 4, 2009 4-Mar-09 31-Dec-11

Bd. Res. No. 22


4382 PERCY GRAY BORRAS dtd. Mar. 4, 2009 4-Mar-09 31-Dec-11

Bd. Res. No. 22


4383 NERISSA S. OREJO dtd. Mar. 4, 2009 4-Mar-09 31-Dec-11

Bd. Res. No. 146 dtd. August 17, Bd. Res. No. dtd.
4384 ROVELYN QUITORIANO OLAYA 2015 31-Dec-17 February 8, 2018 8-Feb-18 24-Aug-21

Bd. Res. No. dtd.


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

Bd. Res. No. dtd.


4386 ARNULFO ESCALANTE LANCIN Bd. Res. No. 01 dtd. Jan. 26, 2015 31-Dec-17 August 10, 2017 10-Aug-17 24-May-20

Page 408
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
IN THE PRACTICE OF PUBLIC ACCOUNTANCY
As of April 30, 2018
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. dtd.


4387 EMILY V. RAMOS Bd. Res. No. 47 dtd. Dec. 29, 2014 31-Dec-17 May 12, 2017 12-May-17 28-Jun-20

Bd. Res. No. dtd.


4388 ERICK ANDREW RESUELLO OLONAN Bd. Res. No. 120 dtd. July 24, 2015 31-Dec-17 Nov. 21, 2017 21-Nov-17 14-Jan-20

Bd. Res. No. 24


4389 FLOYD O. MANCAO dtd. Mar. 4, 2009 4-Mar-09 31-Dec-11

Bd. Res. No. dtd.


4390 GREGORIO BORJA AUSTRAL Bd. Res. No. 43 dtd. Dec. 19, 2014 31-Dec-17 Nov. 27, 2017 27-Nov-17 2-Jan-20

Bd. Res. No. 24


4391 JAEL I. ANG - DIONELA dtd. Mar. 4, 2009 4-Mar-09 31-Dec-11

Bd. Res. No. 22 dtd. December 19, Bd. Res. No. dtd.
4392 MARK VIRGIL TORBISO LOFRANCO 2014 31-Dec-17 Oct. 20, 2017 20-Oct-17 29-Jun-20

Bd. Res. No. 59


4393 MARY GRACE DEGALA DE JESUS Bd. Res. No. 14 dtd. Feb. 20, 2012 31-Dec-14 dtd. Dec. 29, 2014 1-Jan-15 31-Dec-17

Bd. Res. No. 21 dtd. December 19, Bd. Res. No. dtd.
4394 THELMA V. BALITON 2014 31-Dec-17 Feb. 8, 2018 8-Feb-18 23-Nov-21

Bd. Res. No. 21 dtd. December 19, Bd. Res. No. dtd.
4395 VANESSA MORALES SURINGA 2014 31-Dec-17 Jan. 11, 2018 11-Jan-18 4-Jun-21

Page 409
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
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Bd. Res. No. dtd.


4396 CARMENCITA TIONGSON ISIDRO Bd. Res. No. 116 dtd. July 24, 2015 31-Dec-17 March 19, 2018 19-Mar-18 21-Dec-21

Bd. Res. No. 82


4397 CRISTITA C. SADORRA Bd. Res. No. 25 dtd. Mar. 4, 2009 31-Dec-11 dtd. April 16, 2013 16-Apr-13 31-Dec-15

Bd. Res. No. 25


4398 EMILY L. GUANZON dtd. Mar. 4, 2009 4-Mar-09 31-Dec-11

Bd. Res. No. 25


4399 ERMELINDA S. DEOCARIZA dtd. Mar. 4, 2009 4-Mar-09 31-Dec-11

Bd. Res. No. 76


4400 FLORENTINA S. RAMIREZ Bd. Res. No. 09 dtd. Feb. 8, 2012 31-Dec-14 dtd. July 8, 2015 8-Jul-15 31-Dec-17

Bd. Res. No. dtd.


4401 IRMINGARDA CAUREL LLORICO Bd. Res. No. 60 dtd. Dec. 29, 2014 31-Dec-17 Oct. 20, 2017 20-Oct-17 16-Mar-20

Bd. Res. No. 25


4402 JAIME PONCE SEÑIR dtd. Mar. 4, 2009 4-Mar-09 31-Dec-11

Bd. Res. No. 25


4403 KRISTINE M. GOMEZ dtd. Mar. 4, 2009 4-Mar-09 31-Dec-11

Bd. Res. No. dtd.


4404 REMEDIOS SAN JUAN ESPIRITU Bd. Res. No. 116 dtd. July 24, 2015 31-Dec-17 Nov. 21, 2017 21-Nov-17 4-Apr-20

Bd. Res. No. dtd.


4405 ROGIE MAR SALINAS ARNALDO Bd. Res. No. 41 dtd. Dec. 19, 2014 31-Dec-17 July 18, 2017 18-Jul-17 17-Jul-20

Page 410
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.


4406 SHIRLEY GARCIA - CUSTODIO Bd. Res. No. 60 dtd. Dec. 29, 2014 31-Dec-17 Oct. 20, 2017 20-Oct-17 21-Sep-20

Bd. Res. No. 04


4407 ZENAIDA V. PADILLA Bd. Res. No. 25 dtd. Mar. 4, 2009 31-Dec-11 dtd. Feb. 8, 2012 8-Feb-12 31-Dec-14

Bd. Res. No. 05


Bd. Res. No. 29 dtd. December 19, dtd. February 1,
4408 ANNETTE CARMEL GARCIA DE LEON 2014 31-Dec-17 2018 29-Jun-17 4-May-20

Bd. Res. No. dtd.


4409 CORNELIA M. AMODIA Bd. Res. No. 22 dtd. Fe. 2, 2015 31-Dec-17 Sept. 18, 2017 18-Sep-17 9-Mar-20

Bd. Res. No. 46 dtd. March 11, Bd. Res. No. dtd.
4410 DAISY TOMAS OBERO 2015 31-Dec-17 Nov. 27, 2017 27-Nov-17 5-Jan-20

Bd. Res. No. 28


4411 EVANGELINE R. BALOLOY dtd. Mar. 4, 2009 4-Mar-09 31-Dec-11
Bd. Res. No.
Bd. Res. No. 34 dtd. December 19, ____ dtd. April
4412 GREGORIO MACABENTA DIAZ 2014 31-Dec-17 10, 2017 10-Apr-17 2-Dec-20

Bd. Res. No. 77


4413 HERMAN LLEGADO BABINA Bd. Res. No. 28 dtd. Mar. 4, 2009 31-Dec-11 dtd. July 8, 2015 8-Jul-15 31-Dec-17

Bd. Res. No. dtd.


4414 JULIETA L. DELFINO Bd. Res. No. 52 dtd. Dec. 29, 2014 31-Dec-17 Sept. 18, 2017 18-Sep-17 1-Oct-20

Page 411
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
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Bd. Res. No. 28


4415 MIRASOL A. RINGPIS dtd. Mar. 4, 2009 4-Mar-09 31-Dec-11

Bd. Res. No. 28


4416 MARIETA T. DELA CRUZ dtd. Mar. 4, 2009 4-Mar-09 31-Dec-11
Bd. Res. No.
Bd. Res. No. 34 dtd. December 19, ____ dtd. April
4417 REGINO BARRIGA TAMBAGO, JR. 2014 31-Dec-17 10, 2017 10-Apr-17 29-Nov-20

Bd. Res. No. 28


4418 SONIA PHILIPA M. RICABLANCA dtd. Mar. 4, 2009 4-Mar-09 31-Dec-11

Bd. Res. No. 132


4419 ATHENA BONGANAY GONZALES Bd. Res. No. 03 dtd. Jan. 31, 2012 31-Dec-14 dtd. June 7, 2016 7-Jun-16 31-Dec-18

Bd. Res. No. 241


4420 EDENCIO BOCALBOS FRONDA Bd. Res. No. 70 dtd. March 6, 2013 31-Dec-15 Cdtd. Dec. 4, 2015 1-Jan-16 31-Dec-18

Bd. Res. No. 29


4421 EDGARDO GUMATAY MATEO dtd. Mar. 4, 2009 4-Mar-09 31-Dec-11

Bd. Res. No. 29 dtd. December 19, Bd. Res. No. dtd.
4422 ELISA BAGAYBAGAYAN PAGARIGAN 2014 31-Dec-17 Oct. 20, 2017 20-Oct-17 7-May-20

Bd. Res. No. dtd.


4423 ESPERANZA LLEDO RAMOS Bd. Res. No. 29 dtd. Mar. 4, 2009 31-Dec-11 Jan. 11, 2018 11-Jan-18 6-Jul-21

Bd. Res. No. dtd.


4424 EVELYN SUMABAL OLMILLA Bd. Res. No. 22 dtd. Feb. 2, 2015 31-Dec-17 Sept. 18, 2017 18-Sep-17 15-Sep-20

Page 412
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
IN THE PRACTICE OF PUBLIC ACCOUNTANCY
As of April 30, 2018
PREVIOUS ACCREDITATION APPROVAL
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NO. PARTNERSHIPS DATE DATE (BR NO. / DATE) From To

Bd. Res. No. dtd.


4425 JUDILINE Z. ETCUBAN Bd. Res. No. 22 dtd. Feb. 2, 2015 31-Dec-17 August 10, 2017 10-Aug-17 22-Mar-20

Bd. Res. No. 05


4426 MA. JOCELYN SANTOS CARTAGO Bd. Res. No. 14 dtd. Feb. 20, 2012 31-Dec-14 dtd. Jan. 26, 2015 26-Jan-15 31-Dec-17

Bd. Res. No. dtd.


4427 MARGARITA LAYOSO RAMOS Bd. Res. No. 08 dtd. Feb. 2, 2015 31-Dec-17 Jan. 11, 2018 11-Jan-18 3-Feb-21

Bd. Res. No. 29


4428 MILWEDA M. GARCIA dtd. Mar. 4, 2009 4-Mar-09 31-Dec-11

Bd. Res. No. 02


4429 ROGELIO LAFUENTE YU Bd. Res. No. 09 dtd. Feb. 2, 2015 31-Dec-17 dtd. Jan. 18, 2017 1-Jan-18 31-Dec-20

Bd. Res. No. 79


4430 RUBEN MIÑOZA TENEDERO Bd. Res. No. 69 dtd. June 5, 2012 31-Dec-14 dtd. Mar. 28, 2016 28-Mar-16 31-Dec-18

Bd. Res. No. 116


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

Bd. Res. No. 31


4432 SARTO, SARTO & ASSOCIATES dtd. Mar. 6, 2009 6-Mar-09 31-Dec-11

Bd. Res. No. 33


4433 DIANNE KRISTINE C. GAN dtd. Mar. 6, 2009 6-Mar-09 31-Dec-11

Bd. Res. No. 06


4434 EVAN L. REBADULLA Bd. Res. No. 33 dtd. Mar. 6, 2009 31-Dec-11 dtd. Feb. 8, 2012 8-Feb-12 31-Dec-14

Page 413
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
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NO. PARTNERSHIPS DATE DATE (BR NO. / DATE) From To

Bd. Res. No. dtd.


4435 FLORDELIZA P. DATU Bd. Res. No. 70 dtd. July 8, 2015 31-Dec-17 Nov. 21, 2017 21-Nov-17 23-Feb-20

Bd. Res. No. 42


4436 HENRY PASAY JOSE Bd. Res. No. 33 dtd. Mar. 6, 2009 31-Dec-11 dtd. Feb. 11, 2013 11-Feb-13 31-Dec-15
Bd. Res. No. 234
dtd. August 23,
4437 JEZEBEL S. CARDANO Bd. Res. No. 33 dtd. Mar. 6, 2009 31-Dec-11 2016 23-Aug-16 31-Dec-18

Bd. Res. No. 33


4438 JISENNY S. LIMCUMPAO dtd. Mar. 6, 2009 6-Mar-09 31-Dec-11

Bd. Res. No. 33


4439 JOHN NAYEL D. RIOS dtd. Mar. 6, 2009 6-Mar-09 31-Dec-11

Bd. Res. No. 33


4440 JULIE - ANN A. VARELA dtd. Mar. 6, 2009 6-Mar-09 31-Dec-11

Bd. Res. No. 03


4441 RONALD TOLENTINO PARREÑO Bd. Res. No. 03 dtd. Jan. 31, 2012 31-Dec-14 dtd. Jan. 26, 2015 26-Jan-15 31-Dec-17
Bd. Res. No. 05
dtd. February 1,
4442 ROSARIO A. CALAMBA Bd. Res. No. 33 dtd. Mar. 6, 2009 31-Dec-11 2018 29-Jun-17 5-Dec-20

Bd. Res. No. 33


4443 TERESITA Z. ABUNDO dtd. Mar. 6, 2009 6-Mar-09 31-Dec-11

Page 414
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
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Bd. Res. No. 33


4444 VERONICA S. PANGILINAN dtd. Mar. 6, 2009 6-Mar-09 31-Dec-11
Br. Res. No. 35
(C) dtd. March 4,
4445 BRILLA S. RACAL - ZULUETA Bd. Res. No. 35 dtd. Mar. 6, 2009 31-Dec-11 2015 4-Mar-15 31-Dec-17

Bd. Res. No. 35


4446 CECIL F. CERNA dtd. Mar. 6, 2009 6-Mar-09 31-Dec-11

Bd. Res. No. dtd.


4447 CHRISTIAN OLIVER MATAVERDE MATAVERDE Bd. Res. No. 30 dtd. Dec. 19, 2014 31-Dec-17 Jan. 11, 2018 11-Jan-18 2-Sep-21

Bd. Res. No. 236 dtd. December Bd. Res. No. 62


4448 ELSA CORTES ROCO - RUADO 28, 2012 31-Dec-14 dtd. July 8, 2015 8-Jul-15 31-Dec-17

Bd. Res. No. 35


4449 JOSE Q. PERALTA, JR. dtd. Mar. 6, 2009 6-Mar-09 31-Dec-11

Bd. Res. No. 35


4450 LEILANI D. CABADING dtd. Mar. 6, 2009 6-Mar-09 31-Dec-11

Bd. Res. No. 48


4451 MARGARET PO SY Bd. Res. No. 06 dtd. Feb. 8, 2012 31-Dec-14 dtd. Feb. 17, 2016 17-Feb-16 31-Dec-18

Bd Res. No. dtd.


4452 MYRNA G. REYES Bd Res. No. 51 dtd. Dec. 29, 2014 31-Dec-17 Sept. 18, 2017 18-Sep-17 23-Jan-20

Page 415
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
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Bd. Res. No. dtd.


4453 RENATO BESANA DIAMA Bd. Res. No. 55 dtd. Dec 29, 2014 31-Dec-17 Oct. 20, 2017 20-Oct-17 1-Dec-20

Bd. Res. No. 35


4454 RONALD O. CHUA dtd. Mar. 6, 2009 6-Mar-09 31-Dec-11

Bd. Res. No. dtd.


4455 TERESITA D. DELA CRUZ Bd. Res. No. 71 dtd. July 8, 2015 31-Dec-17 Jan. 11, 2018 11-Jan-18 12-Feb-21

Bd. Res. No. dtd.


4456 WILITA ANTOLIN CARMONA Bd. Res. No. 79 dtd. July 8, 2015 31-Dec-17 Jan. 11, 2018 11-Jan-18 20-Nov-21

Bd. Res. No. dtd.


4457 ANA MAY QUILANG DE LAZA Bd. Res. No. 119 dtd. July 24, 2015 31-Dec-17 July 18, 2017 18-Jul-17 25-Aug-20

Bd. Res. No. 110


4458 BEDA EVA BENOSA Bd. Res. No. 36 dtd. Mar. 6, 2009 31-Dec-11 dtd. Apr. 15, 2016 15-Apr-16 31-Dec-18

Bd. Res. No. 36


4459 JESUS A. PERALTA, JR. dtd. Mar. 6, 2009 6-Mar-09 31-Dec-11

Bd. Res. No. 36


4460 JUDY MAYO MACASAET dtd. Mar. 6, 2009 6-Mar-09 31-Dec-11

Bd. Res. No. dtd.


4461 LEONARDO FLORES ALMERO Bd. Res. No. 75 dtd. July 8, 2015 31-Dec-17 Nov. 27, 2017 27-Nov-17 15-Dec-20

Page 416
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Bd. Res. No. dtd.


4462 LIEZEL BARDOS BRETAÑA Bd. Res. No. 24 dtd. Feb. 4, 2015 31-Dec-17 Sept. 18, 2017 18-Sep-17 23-May-20

Bd. Res. No. 237


4463 MARIO R. BUZON Bd. Res. No. 06 dtd. Jan. 26, 2015 31-Dec-17 dtd. April 25, 2017 25-Apr-17 3-Mar-20

Bd. Res. No. 36


4464 MARY JEAN T. SIDRO dtd. Mar. 6, 2009 6-Mar-09 31-Dec-11

Bd. Res. No. dtd.


4465 RANDY VILLASISTA ZAMORANOS Bd. Res. No. 70 dtd. July 8, 2015 31-Dec-17 Oct. 20, 2017 20-Oct-17 20-Sep-20

Bd. Res. No. 36


4466 SEGUNDA L. LANGAM dtd. Mar. 6, 2009 6-Mar-09 31-Dec-11

Bd. Res. No. 39


4467 EMMA R. DIAZ dtd. Mar. 6, 2009 6-Mar-09 31-Dec-11

Bd. Res. No. 117


4468 EMMANUEL RABE DAGDAG Bd. Res. No. 39 dtd. Mar. 6, 2009 31-Dec-11 dtd. Dec. 22, 2011 1-Jan-12 31-Dec-14
Bd. Res. No. 84
dtd. August 13,
4469 FAUSTINO TAPANG FELICIANO Bd. Res. No. 39 dtd. Mar. 6, 2009 31-Dec-11 2012 13-Aug-12 31-Dec-14

Bd. Res. No. 39


4470 FRANCISCO BELMONTE GONZALEZ dtd. Mar. 6, 2009 6-Mar-09 31-Dec-11

Bd. Res. No. 39


4471 LOLITA DIVINA PUJOL dtd. Mar. 6, 2009 6-Mar-09 31-Dec-11

Page 417
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
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Bd. Res. No. dtd.


4472 LUCITA S. BAÑARES Bd. Res. No. 75 dtd. July 8, 2015 31-Dec-17 Feb. 8, 2018 8-Feb-18 30-Nov-21

Bd. Res. No. dtd.


4473 MARIBEL COLON DOMAEL Bd. Res. No. 34 dtd. March 3, 2015 31-Dec-17 October 20, 2017 20-Oct-17 2-Mar-20

Bd. Res. No. 39


4474 MARY JANE GO ANG dtd. Mar. 6, 2009 6-Mar-09 31-Dec-11

Bd. Res. No. 39


4475 MELOJEAN L. QUIJANO dtd. Mar. 6, 2009 6-Mar-09 31-Dec-11

Bd. Res. No. 119


4476 NELIA A. MAGHANOY Bd. Res. No. 117 dtd. Dec. 22, 2011 31-Dec-14 dtd. July 24, 2015 24-Jul-15 31-Dec-17

Bd. Res. No. 60


4477 ALEX G. HALILI dtd. April 17, 2009 17-Apr-09 31-Dec-11

Bd. Res. No. 28 dtd. December 19, Bd. Res. No. dtd.
4478 CYNTHIA PIENCINAVES ALBARRACIN 2014 31-Dec-17 October 20, 2017 20-Oct-17 30-Jan-20

Bd. Res. No. 212


4479 ELMAR CALDAMO CALUSCUSAN Bd. Res. No. 59 dtd. Dec. 29, 2014 31-Dec-17 dtd. April 20, 2017 20-Apr-17 2-Sep-20

Bd. Res. No. dtd.


4480 JERRILYN ENRIQUEZ ASILO-GATLA Bd. Res. No. 40 dtd. Dec. 19, 2014 31-Dec-17 Nov. 21, 2017 21-Nov-17 27-Sep-20

Bd. Res. No. 60


4481 JULIET BALORAN YAO dtd. April 17, 2009 17-Apr-09 31-Dec-11

Page 418
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
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Bd. Res. No. 60


4482 LORENA J. AQUINO dtd. April 17, 2009 17-Apr-09 31-Dec-11

Bd. Res. No. 60


4483 MANUELITO DE CLARO MONEDA dtd. April 17, 2009 17-Apr-09 31-Dec-11

Bd. Res. No. 39


4484 MARVIN VINLUAN FERRER Bd. Res. No. 72 dtd. July 1, 2011 31-Dec-14 dtd. Dec. 19, 2014 1-Jan-15 31-Dec-17

Bd. Res. No. 46 dtd. March 11, Bd. Res. No. dtd.
4485 MELINDA V. SUICO 2015 31-Dec-17 Nov. 27, 2017 27-Nov-17 1-Apr-20

Bd. Res. No. dtd.


4486 PACITA HERNANDEZ CONTI Bd. Res. No. 273 dtd. Dec. 28, 2015 31-Dec-17 Jan. 11, 2018 11-Jan-18 13-Oct-21
Bd. Res. No. dtd.
September 18,
4487 ROSITA LABORTE GENTILES Bd. Res. No. 52 dtd. Dec. 29, 2014 31-Dec-17 2017 18-Sep-17 17-Nov-20

Bd. Res. No. dtd.


4488 RUBEN MARQUEZ GARCIA Bd. Res. No. 28 dtd. Dec 19, 2014 31-Dec-17 Jan. 11, 2018 11-Jan-18 25-Jul-21

Bd. Res. No. dtd.


4489 ANGELITO LAZO MANUEL Bd. Res. No. 63 dtd. Dec. 29, 2014 31-Dec-17 Oct. 20, 2017 20-Oct-17 11-Mar-20

Bd. Res. No. 61


4490 AUREA O. NAVARRO dtd. April 17, 2009 17-Apr-09 31-Dec-11
Bd. Res. No. 05
dtd. February 1,
4491 CHARLITO BACOMO PADUL Bd. Res. No. 22 dtd. Dec 19, 2014 31-Dec-17 2018 29-Jun-17 18-Dec-20

Page 419
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Bd. Res. No. dtd.


4492 CORAZON V. ABARCA Bd. Res. No. 16 dtd. Feb. 20, 2012 31-Dec-14 Oct. 20, 2017 20-Oct-17 6-Jun-20

Bd. Res. No. dtd.


4493 MAXIMINO VARGAS CORNEJO, JR. Bd. Res. No. 81 dtd. July 8, 2015 31-Dec-17 Jan. 11, 2018 11-Jan-18 21-Mar-21

Bd. Res. No. 61


4494 NORBERTA T. BASA dtd. April 17, 2009 17-Apr-09 31-Dec-11

Bd. Res. No. dtd.


4495 RICKY ALILAYEN SIA Bd. Res. No. 55 dtd. Dec. 29, 2014 31-Dec-17 Nov. 21, 2017 21-Nov-17 10-Oct-20

Bd. Res. No. 61


4496 ROEHL TABLAN ROQUE dtd. April 17, 2009 17-Apr-09 31-Dec-11

Bd. Res. No. 61


4497 ROLANDO R. OLOG dtd. April 17, 2009 17-Apr-09 31-Dec-11

Bd. Res. No. 61


4498 TIMOTHY JOSEPH CUA MACATANGAY dtd. April 17, 2009 17-Apr-09 31-Dec-11

Bd. Res. No. 112


4499 VILMA TONGSON LLANTERO Bd. Res. No. 61 dtd. April 17, 2009 31-Dec-11 dtd. Nov 16, 2011 1-Jan-12 31-Dec-14

Br. Res. No. 05


4500 BERNADETTE TERNURA TERNURA Bd. Res. No. 70 dtd. July 8, 2015 31-Dec-17 dtd. Feb. 1, 2018 29-Jun-17 5-Feb-20

Bd. Res. No. dtd.


4501 FE LANGCAUON NATIVIDAD Bd. Res. No. 37 dtd. Dec. 19, 2014 31-Dec-17 Oct. 20, 2017 20-Oct-17 13-Oct-20

Page 420
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Bd. Res. No. 21
dtd. December
4502 GLADEYS JILL SANTOS CUA Bd. Res. No. 13 dtd. Feb. 8, 2012 31-Dec-14 19, 2014 1-Jan-15 31-Dec-17

Bd. Res. No. dtd.


4503 GREGORIO FAUSTINO AVENIR, JR. Bd. Res. No. 37 dtd. Dec. 19, 2014 31-Dec-17 Nov. 21, 2017 21-Nov-17 25-Nov-20

Bd. Res. No. 62


4504 HELEN C. KO dtd. April 17, 2009 17-Apr-09 31-Dec-11

Bd. Res. No. 62


4505 LUZVIMINDA A. TABIRAO dtd. April 17, 2009 17-Apr-09 31-Dec-11

Bd. Res. No. 73


4506 MONINA ADVINCULA ORTEGA Bd. Res. No. 164 dtd. Oct. 22, 2012 31-Dec-14 dtd. July 8, 2015 8-Jul-15 31-Dec-17

Bd. Res. No. 24


4507 OFELIA I. SILANG Bd. Res. No. 62 dtd. April 17, 2009 31-Dec-11 dtd. Feb. 20, 2012 20-Feb-12 31-Dec-14

Bd. Res. No. 62


4508 PERLA L. GONZALES dtd. April 17, 2009 17-Apr-09 31-Dec-11

Bd. Res. No. 62


4509 RAMIL V. GONZALES dtd. April 17, 2009 17-Apr-09 31-Dec-11

Bd. Res. No. 62


4510 YOLANDA V. ALCANTARA dtd. April 17, 2009 17-Apr-09 31-Dec-11
Change Name under
UHY M. L . AGUIRRE & CO. ( Formerly: M. L. Bd. Res. No. dtd. Board Res. 38 dated
4511 AGUIRRE & CO.) Bd. Res. No. 58 dtd. Dec. 29, 2014 31-Dec-17 Jan. 11, 2018 11-Jan-18 14-May-21 Feb. 1, 2017

Page 421
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
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Bd. Res. No. 64


4512 CHRISTINE AGREDA HABANA dtd. May 5, 2009 5-May-09 31-Dec-11

Bd. Res. No. 64


4513 FELMA F. FELARCA - MATIAS dtd. May 5, 2009 5-May-09 31-Dec-11

Bd. Res. No. 64


4514 GILBERT ABEJERO DELA CRUZ dtd. May 5, 2009 5-May-09 31-Dec-11

Bd. Res. No. 47


4515 JORGE MAPUA ILAGAN Bd. Res. No. 88 dtd. Oct. 11, 2011 31-Dec-14 dtd. Dec. 29, 2014 1-Jan-15 31-Dec-17

Bd. Res. No. 64


4516 REMIGIO LEAÑO WAN dtd. May 5, 2009 5-May-09 31-Dec-11

Bd. Res. No. 04


4517 ROGELIO S. VILLAPAZ Bd. Res. No. 64 dtd. May 5, 2009 31-Dec-11 dtd. Feb. 8, 2012 8-Feb-12 31-Dec-14

Bd. Res. No. 64


4518 ROMEO CAMEA TIAMA dtd. May 5, 2009 5-May-09 31-Dec-11

Bd. Res. No. 28


4519 SANCHE PALADAN VELOSO Bd. Res. No. 64 dtd. May 5, 2009 31-Dec-11 dtd. Feb. 20, 2012 20-Feb-12 31-Dec-14

Bd. Res. No. 44 dtd. March 11, Bd. Res. No. dtd.
4520 TEODORO M. PESQUIRA 2015 31-Dec-17 March 7, 2018 7-Mar-18 1-Apr-21

Bd. Res. No. 60


4521 TERESITA BORRES MAGNAYE Bd. Res. No. 64 dtd. May 5, 2009 31-Dec-11 dtd. April 26, 2012 26-Apr-12 31-Dec-14

Page 422
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Bd. Res. No. 64


4522 VERONICA A. NABONG dtd. May 5, 2009 5-May-09 31-Dec-11

POCULAN, AGUILAR, TINDOY, HECHANOVA Bd. Res. No. dtd.


4523 (PATH) & CO. Bd. Res. No. 122 dtd. July 31, 2015 31-Dec-17 Nov. 21, 2017 21-Nov-17 19-Mar-20
Bd. Res. No. 234
dtd. August 23,
4524 ALDEN CADIZ CALIMUTAN Bd. Res. No. 57 dtd. April 13, 2012 31-Dec-14 2016 23-Aug-16 31-Dec-18

Bd. Res. No. 66


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

Bd. Res. No. dtd.


4526 ELNA C. TOME Bd. Res. No. 64 dtd. July 8, 2015 31-Dec-17 March 7, 2018 7-Mar-18 3-Dec-21

Bd. Res. No. 27


4527 EVELYNDA G. KARAMIHAN Bd. Res. No. 106 dtd. June 4, 2013 31-Dec-15 dtd. Feb. 9, 2016 9-Feb-16 31-Dec-18
Bd. Res. No. 05
dtd. February 1,
4528 GERONIMO ABASOLO NAVAREZ Bd. Res. No. 11 dtd. Feb. 2, 2015 31-Dec-17 2018 29-Jun-17 30-Sep-20

Bd. Res. No. 66


4529 GINA DAANTOS TAN dtd. May 5, 2009 5-May-09 31-Dec-11

Bd. Res. No. 66


4530 IRENE NEALEGA ATUTUBO dtd. May 5, 2009 5-May-09 31-Dec-11

Bd. Res. No. 41(B) dtd. March 4, Bd. Res. No. )


4531 JOSE TAMAYO RIO 2015 31-Dec-17 dtd. May 12, 2017 12-May-17 25-Feb-20

Bd. Res. No. 66


4532 LAFRIDO AUSTRIA CHOO dtd. May 5, 2009 5-May-09 31-Dec-11

Page 423
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Bd. Res. No. 66
4533 NIMFA M. EVANGELISTA dtd. May 5, 2009 5-May-09 31-Dec-11

Bd. Res. No. dtd.


4534 REMIGIA ESCARILLA PANTOJA Bd. Res. No. 71 dtd. July 8, 2015 31-Dec-17 Feb. 8, 2018 8-Feb-18 5-Sep-21

Bd. Res. No. 66


4535 ROSALINA PUNZALAN VELASCO dtd. May 5, 2009 5-May-09 31-Dec-11
Bd. Res. No. 69
4536 CONTANTINO L. CALICA dtd. May 5, 2009 5-May-09 31-Dec-11

Bd. Res. No. dtd.


4537 MARIA TERESA REMOLANO ARMADA Bd. Res. No. 40 dtd. Dec. 19, 2014 31-Dec-17 August 10, 2017 10-Aug-17 9-Nov-20

Bd. Res. No. 70


4538 CELSO H. GONZALES dtd. May 5, 2009 5-May-09 31-Dec-11

Bd. Res. No. 70


4539 ERWIN VINCENT GUIBAO ALCALA dtd. May 5, 2009 5-May-09 31-Dec-11

Bd. Res. No. 63


4540 EVANGELINE BESA CABUYADAO Bd. Res. No. 70 dtd. May 5, 2009 31-Dec-11 dtd. July 8, 2015 8-Jul-15 31-Dec-17

Bd Res. No. 88
4541 ROBERTO CASTILLO ANDRES Bd. Res. No. 106 dtd. June 4, 2013 31-Dec-15 dtd. Mar. 31, 2016 31-Mar-16 31-Dec-18

Bd. Res. No. dtd.


4542 TORIBIO ROQUE CAYANAN Bd. Res. No. 79 dtd. July 8, 2015 31-Dec-17 Nov. 21, 2017 21-Nov-17 14-Mar-20

Page 424
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Bd. Res. No. 124 dtd. August 28, Bd. Res. No. 26
4543 ALFREDO INCISO PABAS, JR. 2013 31-Dec-15 dtd. Feb. 9, 2016 9-Feb-16 31-Dec-18

Bd. Res. No. 45 dtd. March 11, Bd. Res. No. dtd.
4544 ARACELI GABRIEL PANGA 2015 31-Dec-17 Oct. 20, 2017 20-Oct-17 19-Jul-20

Bd. Res. No. 74


4545 DELIA ALMADEN PELIAS dtd. July 15, 2009 15-Jul-09 31-Dec-11

Bd. Res. No. dtd.


4546 DIVINA S. FLORALDE Bd. Res. No. 108 dtd. July 14, 2015 31-Dec-17 Feb. 8, 2018 8-Feb-18 13-Jul-21

Bd. Res. No. 33


4547 FELIPE AGONCILLO Bd. Res. No. 74 dtd. July 15, 2009 31-Dec-11 dtd. Feb. 29, 2012 29-Feb-12 31-Dec-14

Bd. Res. No. 74


4548 IREN HUELVA-YUBOCO dtd. July 15, 2009 15-Jul-09 31-Dec-11

Bd. Res. No. dtd.


4549 MA. VICTORIA KASILAG CARIGABA Bd. Res. No. 73 dtd. July 8, 2015 31-Dec-17 Jan. 11, 2018 11-Jan-18 4-Sep-21

Bd. Res. No. 28


4550 ORLANDO CATOLICO AGUILAN Bd. Res. No. 74 dtd. July 15, 2009 31-Dec-11 dtd. Feb. 20, 2012 20-Feb-12 31-Dec-14

Bd. Res. No. dtd.


4551 ROSEMARIE SOLANO ZAFE Bd. Res. No. 55 dtd. Dec. 29, 2014 31-Dec-17 Nov. 21, 2017 21-Nov-17 28-Dec-20

Page 425
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Bd. Res. No. 45 dtd. March 11, Bd. Res. No. dtd.
4552 ZENAIDA M. SOSA 2015 31-Dec-17 Sept. 18, 2017 18-Sep-17 15-Dec-20

Bd. Res. No. 75


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

Bd. Res. No. dtd.


4554 CARMELITA SAGANA LOZADA Bd. Res. No. 59 dtd. Dec. 29, 2014 31-Dec-17 Jan. 11, 2018 11-Jan-18 22-Feb-21

Bd. Res. No. 75


4555 CHARMAINE B. LUNA dtd. July 15, 2009 15-Jul-09 31-Dec-11

Bd. Res. No. 205


dtd. November 2,
4556 IDA MEL O. CAPERIG Bd. Res. No. 60 dtd. March 6, 2013 31-Dec-15 2015 1-Jan-16 31-Dec-18
Bd. Res. No.
41(B) dtd. March
4557 IMELDA HAPAN TABLIZO Bd. Res. No. 57 dtd. April 13, 2012 31-Dec-14 4, 2015 4-Mar-15 31-Dec-17
Bd. Res. No.
40(A) dtd. March
4558 LETICIA BUELVA BONGAT Bd. Res. No. 162 dtd. Oct. 22, 2012 31-Dec-14 4, 2015 4-Mar-15 31-Dec-17

Bd. Res. No. 75


4559 MA. ANTONETTE F. VILLANUEVA dtd. July 15, 2009 15-Jul-09 31-Dec-11

Bd. Res. No. 40(A) dtd. March 4, Bd. Res. No. dtd.
4560 MAXIMO PAGLINAWAN OMICTIN 2015 31-Dec-17 July 18, 2017 18-Jul-17 25-May-20

Page 426
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Bd. Res. No. dtd.


4561 REAGAN PAMINTUAN DIAZ Bd. Res. No. 75 dtd. July 8, 2015 31-Dec-17 Feb. 8, 2018 8-Feb-18 2-Oct-21

Bd. Res. No.


Bd. Res. No. 40 (A) dtd. March 4, dtd. Sept. 18,
4562 ROBERTO VALENTE ORCAJADA 2015 31-Dec-17 2017 18-Sep-17 27-Mar-20

Cancelled effective Sept. 6,


2010. Partner of Tam-Yap
Bd. Res. No. 75 Paor (Approved per BR NO.
4563 TERESITA R. TAM-YAP dtd. July 15, 2009 15-Jul-09 31-Dec-11 114 dtd. Sept. 6, 2010)

Bd. Res. No. 77


4564 FEBES V. LABRADOR dtd. July 15, 2009 15-Jul-09 31-Dec-11
Bd. Res. No. 05
dtd.February 1,
4565 AMELYN T. IGUBAN Bd. Res. No. 09 dtd. Feb. 2, 2015 31-Dec-17 2018 29-Jun-17 13-Nov-20

Bd. Res. No. 27


4566 ARSENIO ELVIÑA DE GUZMAN, JR. Bd. Res. No. 78 dtd. July 15, 2009 31-Dec-11 dtd. Feb. 20, 2012 20-Feb-12 31-Dec-14

Bd. Res. No. 21 dtd. December 19, Bd. Res. No. dtd.
4567 CRESENCIO APA GILIG 2014 31-Dec-17 Nov. 27, 2017 27-Nov-17 27-Jun-20
Bd. Res. No. 08
ELLEN ROSE M. PINEDA ( Formerly: ELLEN ROSE UNITE dtd. February 2,
4568 MANUEL) Bd. Res. No. 78 dtd. July 15, 2009 31-Dec-11 2015 2-Feb-15 31-Dec-17

Bd. Res. No. dtd.


4569 GREGORIO FRANCISCO ROXAS Bd. Res. No. 22 dtd. Feb. 2, 2015 31-Dec-17 Jan. 11, 2018 11-Jan-18 25-May-21

Page 427
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Bd. Res. No. dtd.


4570 IRENE P. LAO TO Bd. Res. No. 108 dtd. July 14, 2015 31-Dec-17 Oct. 20, 2017 20-Oct-17 20-Oct-20
Bd. Res. No. 193
dtd. August 2,
4571 JOEL ROSENDO M. CAHATOL Bd. Res. No. 20 dtd. Feb. 20, 2012 31-Dec-14 2016 2-Aug-16 31-Dec-18
Bd. Res. No. 05
dtd. February 1,
4572 LORENZO LOPEZ VITO LITONJUA Bd. Res. No. 60 dtd. Dec. 29, 2014 31-Dec-17 2018 29-Jun-17 28-Jul-20

MARITA VALINO AGAPITO (Formerly:MARITA ESGUERRA Bd. Res. No. 05


4573 VALINO) Bd. Res. No. 42 dtd. Feb. 11, 2013 31-Dec-15 dtd. Feb. 1, 2018 29-Jun-17 11-Nov-20

Bd. Res. No. 78


4574 NANCY JIMENEZ GAMO dtd. July 15, 2009 15-Jul-09 31-Dec-11

Bd. Res. No. 34 dtd. December 19, Bd. Res. No. dtd.
4575 SUSANA SALAZAR GULLEM 2014 31-Dec-17 October 20, 2017 20-Oct-17 11-Aug-20
Bd. Res. No. 05
dtd. February 1,
4576 VISMINDA M. TUBOG Bd. Res. No. 08 dtd. Feb. 2, 2015 31-Dec-17 2018 29-Jun-17 14-Nov-20

Bd. Res. No. 80


4577 EDWIN P. BERNAL dtd. July 15, 2009 15-Jul-09 31-Dec-11

Bd. Res. No. dtd.


4578 GREGORIA C. CASTILLO Bd. Res. No. 09 dtd. Feb. 2, 2015 31-Dec-17 Sept. 18, 2017 18-Sep-17 23-Mar-20

Page 428
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Bd. Res. No. 164


4579 JENNYCRIS DEL ROSARIO ZARAGOZA Bd. Res. No. 80 dtd. July 15, 2009 31-Dec-11 dtd. Oct. 22, 2012 22-Oct-12 31-Dec-14

Bd. Res. No. 80


4580 JOSEFINO N. NUESTRO dtd. July 15, 2009 15-Jul-09 31-Dec-11

Bd. Res. No. dtd.


4581 JULIETA CHAVEZ REYES Bd. Res. No. 80 dtd. July 15, 2009 31-Dec-11 August 10, 2017 10-Aug-17 2-Oct-20

Bd. Res. No. 80


4582 MARIA GLORIA MARCIANO - RAYMUNDO dtd. July 15, 2009 15-Jul-09 31-Dec-11

Bd. Res. No. 08 dtd. August 13, Bd. Res. No. dtd.
4583 REMEDIOS ANDAYA CLAVERIA 2014 31-Dec-16 May 12, 2017 12-May-17 11-Jul-20

Bd. Res. No. 80


4584 ROSALIE A. JACLA dtd. July 15, 2009 15-Jul-09 31-Dec-11

Bd. Res. No. 225


4585 SAMUEL DELA CRUZ BUSTILLOS Bd. Res. No. 80 dtd. July 15, 2009 31-Dec-11 dtd. Dec. 1, 2015 1-Dec-15 31-Dec-17

Bd. Res. No. 163 dtd. Sept. 17, Bd. Res. No. dtd.
4586 RIZAL C. AMBANTA 2015 31-Dec-17 Jan. 11, 2018 11-Jan-18 11-Dec-21

Bd. Res. No. 84


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

Page 429
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Bd. Res. No. dtd.


4588 EVELYN NEBRES - DEJAME Bd. Res. No. 01 dtd. Jan. 26, 2015 31-Dec-17 Jan. 11, 2018 11-Jan-18 13-Dec-21

Bd. Res. No. dtd.


4589 A.M. YU & ASSOCIATES Bd. Res. No. 56 dtd. Dec. 29, 2014 31-Dec-17 Sept. 18, 2017 18-Sep-17 7-May-20

Bd. Res. No. 64


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

Bd. Res. No. dtd.


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

Bd. Res. No. 08 dtd. August 13, Bd. Res. No. dtd.
4592 ARLENE PAMINTUAN VILLAS 2014 31-Dec-16 July 18, 2017 18-Jul-17 25-Jan-20

Bd. Res. No. 48


4593 DOLORES EUGENIO REYES Bd. Res. No. 07 dtd. Jan. 8, 2013 31-Dec-15 dtd. Feb. 17, 2016 17-Feb-16 31-Dec-18

Bd. Res. No. 44 dtd. March 11, Bd. Res. No. dtd.
4594 EUFRACIO CADANG ROCAMORA 2015 31-Dec-17 Sept. 18, 2017 18-Sep-17 20-Mar-20
Bd. Res. No. dtd.
4595 GEMMA FLOR CABONEGRO - CORBO Bd. Res. No. 34 dtd. March 3, 2015 31-Dec-17 Nov. 21, 2017 21-Nov-17 30-May-20

Bd. Res. No. 98


dtd. Sept. 22,
4596 GERARDO R. CERRUDO 2009 22-Sep-09 31-Dec-11

Page 430
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Bd. Res. No. 05


4597 JOSEFA PLATERO ESTEPA Bd. Res. No. 51 dtd. Dec. 29, 2014 31-Dec-17 dtd. Feb. 1, 2018 29-Jun-17 18-Mar-20

Bd. Res. No. 21 dtd. December 19, Bd. Res. No. dtd.
4598 JOY C. PUDADERA 2014 31-Dec-17 Sept. 18, 2017 18-Sep-17 24-Jan-20

Bd. Res. No. 202


4599 NOE JUDE BAYOT PEÑAS, JR. Bd. Res. No. 98 dtd. Sept. 22, 2009 31-Dec-11 dtd. Oct. 29, 2013 29-Oct-13 31-Dec-15

Bd. Res. No. 08


4600 PRISCILA M. GUEVARA Bd. Res. No. 98 dtd. Sept. 22, 2009 31-Dec-11 dtd. Jan. 18, 2017 18-Jan-17 31-Dec-19

Bd. Res. No. dtd.


4601 VICENTE KAPALAC MONTEJO, JR. Bd. Res. No. 10 dtd. Feb. 2, 2015 31-Dec-17 August 10, 2017 10-Aug-17 2-Apr-20

Bd. Res. No. dtd.


4602 OFELIA T. OLIVEROS Bd. Res. No. 39 dtd. Dec. 19, 2014 31-Dec-17 August 10, 2017 10-Aug-17 30-Sep-20

Bd. Res. No. 34


Bd. Res. No. 167 dtd. October 22, dtd. March 3,
4603 ZARAH ANGELINE CAPARROS PASCUA 2012 31-Dec-14 2015 3-Mar-15 31-Dec-17

Bd. Res. No. 356


Bd. Res. No. 103 dtd. October 26, dtd. November 3,
4604 ELIZABETH L. OROZA 2009 31-Dec-11 2016 3-Nov-16 31-Dec-18

Bd. Res. No. 46


Bd. Res. No. 103 dtd. October 26, dtd. March 28,
4605 LAMBERTO GETUTUA CEBALLOS 2009 31-Dec-11 2012 28-Mar-12 31-Dec-14

Page 431
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Bd. Res. No. 47 dtd. March 12, Bd. Res. No. dtd.
4606 MA. ELENA A. MARQUEZ 2015 31-Dec-17 Oct. 20, 2017 20-Oct-17 14-Nov-20

Bd. Res. No. 36 A dtd. March 4, Bd. Res. No. dtd.


4607 CUESTA, BORBAJO & ASSOCIATES 2015 31-Dec-17 October 20, 2017 20-Oct-17 20-Nov-20
Bd. Res. No. 109
dtd. October 26,
4608 ANNIE BANG-I ANAPEN 2009 26-Oct-09 31-Dec-11

Bd. Res. No. 132 dtd. August 11, Bd. Res. No. dtd.
4609 CELSO MERCADER CAHAMBING 2015 31-Dec-17 August 10, 2017 10-Aug-17 25-Apr-20

Bd. Res. No. dtd.


4610 DIOSDADO GIMENEZ LARGOSA Bd. Res. No. 63 dtd. Dec. 29, 2014 31-Dec-17 Jan. 11, 2018 11-Jan-18 7-Jan-21

Bd. Res. No. 109 dtd. October 26, Bd. Res. No. 61
4611 EDGAR NAVARRO PICACHE 2009 31-Dec-11 dtd. April 26, 2012 26-Apr-12 31-Dec-14

Bd. Res. No. 264


Bd. Res. No. 92 dtd. August 13, dtd. Sept. 23,
4612 EMELITA BONDOC GUEVARRA 2012 31-Dec-14 2016 23-Sep-16 31-Dec-18

Bd. Res. No. 30 dtd. December 19, Bd. Res. No. dtd.
4613 JENNIFER VARIAS SARMIENTO 2014 31-Dec-17 Feb. 8, 2018 8-Feb-18 5-Oct-21

Page 432
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Bd. Res. No. 109
dtd. October 26,
4614 JOSE GARCIA ALCALA 2009 26-Oct-09 31-Dec-11

Bd. Res. No. 83 dtd. August 13, Bd. Res. No. 117
4615 REYNALDO DIAZ MABALAY 2012 31-Dec-14 dtd. May 5, 2016 5-May-16 31-Dec-18

Bd. Res. No. 79


4616 RIMON PATRICK SYJUCO ALONZO Bd. Res. No. 18 dtd. Feb. 20, 2012 31-Dec-14 dtd. July 8, 2015 8-Jul-15 31-Dec-17

Bd. Res. No. 77


dtd. March 10,
4617 RODERICO TARUC SANTOS Bd. Res. No. 33 dtd. Feb. 29, 2012 31-Dec-14 2017 10-Mar-17 21-Jun-20

Bd. Res. No. 31 dtd. December 19, Bd. Res. No. dtd.
4618 ROMEO G. TORNO & CO. 2014 31-Dec-17 Sept. 18, 2017 18-Sep-17 15-Jun-20

Bd. Res. No. 111


dtd. October 26,
4619 GLORIA MANANQUIL CHAN 2009 26-Oct-09 31-Dec-11

Bd. Res. No. 07 dtd. August 13, Bd. Res. No. dtd.
4620 JANUS GUERRERO SIDDAYAO 2014 31-Dec-16 May 12, 2017 12-May-17 25-Sep-20

Bd. Res. No. dtd.


4621 JENNIFER CHU PULMA Bd. Res. No. 51 dtd. Dec.29, 2014 31-Dec-17 May 12, 2017 12-May-17 20-Mar-20
Bd. Res. No. 111
dtd. October 26,
4622 JENNIFER B. TENORIO 2009 26-Oct-09 31-Dec-11

Page 433
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Bd. Res. No. dtd.


4623 MARIA LISILLOTE IÑIGO LUPON Bd. Res. No. 80 dtd. July 8, 2015 31-Dec-17 August 10, 2017 10-Aug-17 17-Apr-20
Bd. Res. No. 111
dtd. October 26,
4624 MARICAR D. PULUSAN 2009 26-Oct-09 31-Dec-11

Bd. Res. No. 111


dtd. October 26,
4625 MARLOUN CANO GUMBAO 2009 26-Oct-09 31-Dec-11

Bd. Res. No. 85


Bd. Res. No. 111 dtd. October 26, dtd. October 11,
4626 NERISSA RACHEL SHIH QUE 2009 31-Dec-11 2011 1-Jan-12 31-Dec-14
Bd. Res. No. 262
Bd. Res. No. 111 dtd. October 26, dtd. Sept. 23,
4627 ROSENIA ASCENCION C. ARROYO 2009 31-Dec-11 2016 23-Sep-16 31-Dec-18
Bd. Res. No. 111
dtd. October 26,
4628 ZENAIDA P. NISPEROS 2009 26-Oct-09 31-Dec-11

Bd. Res. No. 40(A) dtd. March 4, Bd. Res. No.


4629 RAM FLORES CAPAHI 2015 31-Dec-17 dtd. Nov. 21, 2017 21-Nov-17 8-Jul-20

Bd. Res. No. 05


dtd. February 1,
4630 DONDE RELLITA SALAZAR Bd. Res. No. 39 dtd. Dec. 19, 2014 31-Dec-17 2018 29-Jun-17 11-May-20

Bd. Res. No. 324


dtd. October 26,
4631 EDWIN JOHN OGBAC DAVID Bd. Res. No. 25 dtd. Feb. 20, 2012 31-Dec-14 2016 26-Oct-16 31-Dec-18

Page 434
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Bd. Res. No. 02


4632 JOCELYN MERCADO MOLINA Bd. Res. No. 36 dtd. Feb. 29, 2012 31-Dec-14 dtd. Jan. 26, 2015 26-Jan-15 31-Dec-17

Bd. Res. No. dtd.


4633 NIDIA A. CEA Bd. Res. No. 61 dtd. July 8, 2015 31-Dec-17 Jan. 11, 2018 11-Jan-18 21-Jul-21

Bd. Res. No. 140


Bd. Res. No. 115 dtd. October 26, dtd. Sept. 25,
4634 SAMUEL ZAMORA LEE 2009 31-Dec-11 2012 25-Sep-12 31-Dec-14
Bd. Res. No. 119
dtd. October 26,
4635 GARY DIAKEN GALAZO 2009 26-Oct-09 31-Dec-11
Bd. Res. No. 302
Bd. Res. No. 07 dtd. August 13, dtd. October 10,
4636 EVELYN RICARTE TIBON 2014 31-Dec-16 2016 1-Jan-17 31-Dec-19

Bd. Res. No. 61


4637 JOVER SERVAÑEZ ROMERO Bd. Res. No. 115 dtd. Dec. 22, 2011 31-Dec-14 dtd. July 8, 2015 8-Jul-15 31-Dec-17

Bd. Res. No. 34 dtd. March 31, Bd. Res. No. dtd.
4638 LOLITA CHUA CHING 2015 31-Dec-17 Sept. 18, 2017 18-Sep-17 26-Oct-20

Bd. Res. No. 05


dtd. February 1,
4639 NELIA MAÑACAP MIÑOZA Bd. Res. No. 11 dtd. Feb. 2, 2015 31-Dec-17 2018 29-Jun-17 5-Mar-20

Bd. Res. No. 121


dtd. October 26,
4640 NONILON COMIA MANGUBAT 2009 26-Oct-09 31-Dec-11

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Bd. Res. No. dtd.


4641 REYNALDO MOLLENO ERAZO Bd. Res. No. 109 dtd. July 14, 2015 31-Dec-17 Oct. 20, 2017 20-Oct-17 6-May-20

Bd. Res. No. 121


dtd. October 26,
4642 VICENTE V. BALAO 2009 26-Oct-09 31-Dec-11

Bd. Res. No. 32 dtd. February 23, Bd. Res. No. dtd.
4643 MACHICA TAN - CRUZ & CO. 2015 31-Dec-17 Oct. 20, 2017 20-Oct-17 20-Sep-20
Bd. Res. No. 136
dtd. October 27,
4644 JOEL SABATE LEGASPI 2009 27-Oct-09 31-Dec-11

Bd. Res. No. 139 dtd. October 27, Bd. Res. No. 77
4645 EFREN GIMENO GUNGON 2009 31-Dec-11 dtd. Mar. 28, 2016 28-Mar-16 31-Dec-18

Bd. Res. No. 139


dtd. October 27,
4646 DOLORES L. DEL MUNDO 2009 27-Oct-09 31-Dec-11
Bd. Res. No. 139
dtd. October 27,
4647 ELEANOR C. SANGALANG 2009 27-Oct-09 31-Dec-11

Bd. Res. No. 05


dtd. February 1,
4648 JOSEPHINE L. CARITAN Bd. Res. No. 52 dtd. Dec. 29, 2014 31-Dec-17 2018 29-Jun-17 26-Mar-20

Bd. Res. No. 139


dtd. October 27,
4649 MARK CYRIL BANAWA RAFAEL 2009 27-Oct-09 31-Dec-11

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Bd. Res. No. 139
dtd. October 27,
4650 OLGA C. TAVARES 2009 27-Oct-09 31-Dec-11
Bd. Res. No. 139
dtd. October 27,
4651 SUSAN ANGELINE APOLINAR ARISTORENAS 2009 27-Oct-09 31-Dec-11
Bd. Res. No. 120
Bd. Res. No. 139 dtd. October 27, dtd. Sept. 19,
4652 TRINIDAD SAMSON TABIGUE 2009 31-Dec-11 2012 19-Sep-12 31-Dec-14
Bd. Res. No. 139
dtd. October 27,
4653 ZENIA A. GERARDINO 2009 27-Oct-09 31-Dec-11
Bd. Res. No. 147
dtd. December
4654 AMARO E. BELEN 21, 2009 21-Dec-09 31-Dec-11
Bd. Res. No. 148
dtd. December
4655 PAUSTO ESCOBER MARCELINO 21, 2009 21-Dec-09 31-Dec-11
Bd. Res. No. 148
dtd. December
4656 IMELDA Y. DY 21, 2009 21-Dec-09 31-Dec-11

Bd. Res. No. 123 dtd. Sept. 19, Bd. Res. No. 217
4657 ZAMUDIO & OGENA 2012 31-Dec-15 dtd. Dec. 1, 2015 1-Jan-16 31-Dec-18
Bd. Res. No. 162
Bd. Res. No. 243 dtd. December dtd. Sept. 17,
4658 GIL POL TAN 28, 2012 31-Dec-15 2015 1-Jan-16 31-Dec-18

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Bd. Res. No. 04
dtd. January 27,
4659 JOVENCIO Y. FAJILAN 2010 27-Jan-10 31-Dec-12

Bd. Res. No. dtd.


4660 JUAN OSIDO LISAY Bd. Res. No. 119 dtd. July 24, 2015 31-Dec-17 Feb. 8, 2018 8-Feb-18 22-Sep-21

Bd. Res. No. 126 dtd. Sept. 19, Bd. Res. No. 221
4661 JUDYLAINE PAIT BERHAY 2012 31-Dec-15 dtd. Dec. 1, 2015 1-Jan-16 31-Dec-18

Bd. Res. No. 96


4662 LARENO BELOSTRINO TINGSON Bd. Res. No. 70 dtd. March 6, 2013 31-Dec-15 dtd. Apr. 12, 2016 12-Apr-16 31-Dec-18

Bd Res. No. 88
4663 LORENZA BAUTISTA CAMUS Bd. Res. No. 195 dtd. Oct. 24, 2012 31-Dec-15 dtd. Mar. 31, 2016 31-Mar-16 31-Dec-18

Bd. Res. No. 04 dtd. January 27, Bd. Res. No. 433
4664 LORNA P. SALONGA 2010 31-Dec-12 dtd. Dec. 14, 2016 14-Dec-16 31-Dec-18
Bd. Res. No. 04
dtd. January 27,
4665 MA. CONSUELO TAGLE ARELLANO 2010 27-Jan-10 31-Dec-12
Bd. Res. No. 04
dtd. January 27,
4666 MARCIA LUZ M. TOLOMIA 2010 27-Jan-10 31-Dec-12
Bd. Res. No. 235
dtd. August 23,
4667 NORBERTO ESMAS ROBEL Bd. Res. No. 97 dtd. April 17, 2013 31-Dec-15 2016 23-Aug-16 31-Dec-18

Page 438
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Bd. Res. No. 81
Bd. Res. No. 127 dtd. August 28, dtd. March 10,
4668 REYNANTE SAB-IT VENTURA 2013 31-Dec-15 2017 10-Mar-17 21-Oct-20
Bd. Res. No. 04
dtd. January 27,
4669 SONIA N. DELA CRUZ 2010 27-Jan-10 31-Dec-12

Bd. Res. No. 177


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

Bd. Res. No. 243 dtd. December Bd. Res. No. 08


4671 MARLON MEDALLA PERNEZ 28, 2012 31-Dec-15 dtd. Feb. 9, 2016 9-Feb-16 31-Dec-18
Bd. Res. No. 230
Bd. Res. No. 244 dtd. December dtd. December 1,
4672 SHERILYN CUTAD LIGUTOM 28, 2012 31-Dec-15 2015 1-Jan-16 31-Dec-18

Bd. Res. No. 19 dtd. January 28, Bd. Res. No. dtd.
4673 BENILDA ZARAGOSA REYES 2010 31-Dec-12 Feb. 8, 2018 8-Feb-18 29-Aug-21

Bd. Res. No. 51


4674 ELY GALLAND A. JUMAO-AS Bd. Res. No. 65 dtd. March 6, 2013 31-Dec-15 dtd. Feb. 18, 2016 18-Feb-16 31-Dec-18

Bd. Res. No. 222


4675 GERALD BENEDICT TAYAG NUCOM Bd. Res. No. 158 dtd. Oct. 22, 2012 31-Dec-15 dtd. Dec. 1, 2015 1-Jan-16 31-Dec-18

Bd. Res. No. dtd.


4676 GLENDORES A. MACALANDA Bd. Res. No. 43 dtd. Feb. 11, 2013 31-Dec-15 May 12, 2017 12-May-17 16-May-20

Page 439
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Bd. Res. No. 246


4677 HENRY JOSEPH LABRADOR HERRERA Bd. Res. No. 79 dtd. April 16, 2013 31-Dec-15 dtd. Dec. 14, 2015 1-Jan-16 31-Dec-18

Bd. Res. No. 248


4678 JOEY BINAYUG CONSTANTINO Bd. Res. No. 173 dtd. Oct. 22, 2012 31-Dec-15 dtd. Dec. 14, 2015 1-Jan-16 31-Dec-18

Bd. Res. No. 226


4679 JOAN SABADO CONSTANTINO Bd. Res. No. 173 dtd. Oct. 22, 2012 31-Dec-15 dtd. Dec. 1, 2015 1-Jan-16 31-Dec-18
Bd. Res. No. 19
dtd. January 28,
4680 JOSE N. PANDES 2010 28-Jan-10 31-Dec-12
Bd. Res. No. 236
Bd. Res. No. 19 dtd. January 28, dtd. December
4681 MARIA CELESTE DIAZ CANDELARIA 2010 31-Dec-12 28, 2012 1-Jan-13 31-Dec-15

Bd. Res. No. dtd.


4682 MORIEL ROXAS CARREON Bd. Res. No. 08 dtd. Feb. 2, 2015 31-Dec-17 Jan. 11, 2018 11-Jan-18 22-Feb-21
Bd. Res. No. 19
dtd. January 28,
4683 RICHARD JESS C. CUSTODIO 2010 28-Jan-10 31-Dec-12
Bd. Res. No. 20
dtd. January 28,
4684 JENNIFER MARIE V. FERNANDO 2010 28-Jan-10 31-Dec-12
Bd. Res. No. 208
dtd. November 2,
4685 ALDAVE & QUIÑO ASSOCIATES Bd. Res. No. 78 dtd. June 21, 2012 31-Dec-15 2015 1-Jan-16 31-Dec-18

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Bd. Res. No. 31
dtd. Feb. 12,
4686 BUENAVENTURA M. PELAYO 2010 12-Feb-10 31-Dec-12
Bd. Res. No. 31
dtd. Feb. 12,
4687 DANILO G. CALCABEN 2010 12-Feb-10 31-Dec-12
Bd. Res. No. 31
dtd. Feb. 12,
4688 DOMINICO SUMAMPONG DIGAMON 2010 12-Feb-10 31-Dec-12

Bd. Res. No. 79


4689 EDNA V. GARROVILLAS Bd. Res. No. 31 dtd. Feb. 12, 2010 31-Dec-12 dtd. July 8, 2015 8-Jul-15 31-Dec-17
Bd. Res. No. 31
dtd. Feb. 12,
4690 ELLERTON D. DANGATAN 2010 12-Feb-10 31-Dec-12

Bd. Res. No. 177


4691 EUSEBIO CADURNA INTING Bd. Res. No. 31 dtd. Feb. 12, 2010 31-Dec-12 dtd. Oct. 22, 2012 1-Jan-13 31-Dec-15

MARIE ANNE DEL CASTILLO GUTIERREZ ( Bd. Res. No. 227


4692 Formerly:MARIE ANNE IGNACIO DEL CASTILLO) Bd. Res. No. 180 dtd. Oct. 22, 2012 31-Dec-15 dtd. Dec. 1, 2015 1-Jan-16 31-Dec-18
Bd. Res. No. 31
dtd. Feb. 12,
4693 MELCHORA A. LAMSIS 2010 12-Feb-10 31-Dec-12

Bd. Res. No. dtd.


4694 RYAN KHARL MANTILLA ALEJANDRE Bd. Res. No. 67 dtd. July 8, 2015 31-Dec-18 March 7, 2018 7-Mar-18 14-Oct-21

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Bd. Res. No. dtd.


4695 SHIELA LYN CHUA CUA Bd. Res. No. 27 dtd. Jan. 23, 2013 31-Dec-15 May 12, 2017 12-May-17 1-Jan-20
Bd. Res. No. 207
dtd. August 12,
4696 THUCYDIDES MORIENTE YEBAN Bd. Res. No. 67 dtd. March 6, 2013 31-Dec-15 2016 12-Aug-16 31-Dec-18
Bd. Res. No. 162
Bd. Res. No. 237 dtd. December dtd. Sept. 17,
4697 VICTORIANO COJUANGCO NAVARRETE 28, 2012 31-Dec-15 2015 1-Jan-16 31-Dec-18

Bd. Res. No. dtd.


4698 ESPERANZA AMON ISLA Bd. Res. No. 06 dtd. Jan. 26, 2015 31-Dec-17 Sept. 18, 2017 18-Sep-17 7-Jun-20
Bd. Res. No. 53
dtd. Feb. 11,
4699 GERARDO RENDAJE TAN, JR. Bd. Res. No. 32 dtd. Feb. 12, 2010 31-Dec-12 2013 11-Feb-13 31-Dec-15

Bd. Res. No. 231 dtd. December Bd. Res. No. 20


4700 LOURDES M. AZOR 28, 2012 31-Dec-15 dtd. Jan. 18, 2017 18-Jan-17 31-Dec-19
Bd. Res. No. 32
dtd. Feb. 12,
4701 MELINDA ROYUPA MELCHOR 2010 12-Feb-10 31-Dec-12
Bd. Res. No. 32
dtd. Feb. 12,
4702 MENARD MANAYAG GARON 2010 12-Feb-10 31-Dec-12

Bd. Res. No. 273


4703 NESTOR LIM CHAN HUAN Bd. Res. No. 182 dtd. Oct. 22, 2012 31-Dec-15 dtd. Dec. 28, 2015 1-Jan-16 31-Dec-18

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Bd. Res. No. 203


4704 RHODEL BUENO SALVADOR Bd. Res. No. 32 dtd. Feb. 12, 2010 31-Dec-12 dtd. Oct. 29, 2012 1-Jan-13 31-Dec-15

Bd. Res. No. 250


4705 SANTOS VERDE SAN JUAN & ASSOCIATES Bd. Res. No. 18 dtd. Jan. 8, 2013 31-Dec-15 dtd. Dec. 14, 2015 1-Jan-16 31-Dec-18

Bd. Res. No. 207


Bd. Res. No. 84 dtd. August 13, dtd. August 12,
4706 ROUELLA MARIE G. CORPUZ 2012 31-Dec-15 2016 12-Aug-16 31-Dec-18

Bd. Res. No.43


dtd. Mar. 23,
4707 ERNESTO GARCIA DE ASIS, JR. 2010 23-Mar-10 31-Dec-12

Bd. Res. No.43


dtd. Mar. 23,
4708 EXEQUIEL M. AVENGOZA 2010 23-Mar-10 31-Dec-12

Bd. Res. No.43


dtd. Mar. 23,
4709 MARY GRACE DEL ROSARIO VICENTE 2010 23-Mar-10 31-Dec-12

Bd. Res. No. 163


dtd. Sept. 17,
4710 PRIMA ENARIO CANTIL Bd. Res. No. 162 dtd. Oct. 22, 2012 31-Dec-15 2015 1-Jan-16 31-Dec-18

Bd. Res. No.48


dtd. Mar. 23,
4711 EVALINE ROSE VILLAFLOR LOPEZ 2010 23-Mar-10 31-Dec-12

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Bd. Res. No. 11


4712 PERFECTO SALUPEN LITAP, JR. Bd. Res. No.48 dtd. Mar. 23, 2010 31-Dec-12 dtd. Jan. 8, 2013 8-Jan-13 31-Dec-15

Bd. Res. No.55


dtd. Mar. 23,
4713 ANNA LUISA ANGELES MIRANDA 2010 23-Mar-10 31-Dec-12

Bd. Res. No.55


dtd. Mar. 23,
4714 ARMANDO REYES BAJACAN 2010 23-Mar-10 31-Dec-12

Bd. Res. No. 199


Bd. Res. No. 246 dtd. December dtd. November 2,
4715 CHRISTINE JOY CHING YAP 28, 2012 31-Dec-15 2015 1-Jan-16 31-Dec-18

Bd. Res. No. dtd.


4716 FELICIA NIRZA FLORES Bd. Res. No. 09 dtd. Feb. 2, 2015 31-Dec-17 Jan. 11, 2018 11-Jan-18 29-Mar-21

Bd. Res. No. 23


4717 FRANCISCO ABAÑO AQUINO Bd. Res. No. 67 dtd. March 6, 2013 31-Dec-15 dtd. Feb. 9, 2016 9-Feb-16 31-Dec-18

Bd. Res. No. 05


dtd. February 1,
4718 JONATHAN BABATE GONZALES Bd. Res. No. 09 dtd. Feb. 2, 2015 31-Dec-17 2018 29-Jun-17 8-Jul-20

Bd. Res. No.55


Accreditation cancelled. Formed
dtd. Mar. 23, Partnership: Juancho S. Ong & Co.
4719 JUANCHO S. ONG 2010 23-Mar-10 31-Dec-12 (BR No. 39 dated February 11, 2013)

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Bd. Res. No.58
dtd. March 6,
4720 MA. VICTORIA DOLATRE LAVIN Bd. Res. No.55 dtd. Mar. 23, 2010 31-Dec-12 2013 6-Mar-13 31-Dec-15

Bd. Res. No. 145


dtd. August 17,
4721 MELINDA F. PRAJIO Bd. Res. No. 70 dtd. March 6, 2013 31-Dec-15 2015 1-Jan-16 31-Dec-18

Bd. Res. No.dtd.


4722 OLIVIA PASIA GOMEZ Bd. Res. No.336 dtd. Dec. 27, 2013 31-Dec-15 May 12, 2017 12-May-17 5-Jun-20

Bd. Res. No. 111


dtd. April 18,
4723 RENATO URSUA DE PANO, JR. Bd. Res. No. 59 dtd. March 6, 2013 31-Dec-15 2016 18-Apr-16 31-Dec-18

Bd. Res. No. 204


dtd. August 12,
4724 VIVIAN Y. CAFÉ Bd. Res. No.55 dtd. Mar. 23, 2010 31-Dec-12 2016 12-Aug-16 31-Dec-18

Bd. Res. No.58


dtd. Mar. 23,
4725 ANGELES SANCHEZ MANIPIS-ENRIQUEZ 2010 23-Mar-10 31-Dec-12

Bd. Res. No. 222 dtd. December Bd. Res. No. 47


4726 BENIGNO MALANA CUBACUB, JR. 28, 2012 31-Dec-15 dtd. Feb. 17, 2016 17-Feb-16 31-Dec-18

Bd. Res. No.58


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

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Bd. Res. No. 10
dtd. Jan. 18,
4728 DERSHAVIN ODEVER LLENOS Bd. Res. No.58 dtd. Mar. 23, 2010 31-Dec-12 2017 18-Jan-17 31-Dec-19

Bd. Res. No.58


dtd. Mar. 23,
4729 DIOMINIDICO R. BUTAWAN 2010 23-Mar-10 31-Dec-12

Bd. Res. No.58


dtd. Mar. 23,
4730 PACIFICO A. MARTINEZ, JR. 2010 23-Mar-10 31-Dec-12

Bd. Res. No.197


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

Bd. Res. No.61


dtd. Mar. 23,
4732 EVELYN C. SANTOS 2010 23-Mar-10 31-Dec-12

Bd. Res. No. 172


Bd. Res. No. 164 dtd. Sept. 27, dtd. Sept. 21,
4733 EDUARDO ALFARO RUBILLOS 2013 31-Dec-15 2015 1-Jan-16 31-Dec-18

Bd. Res. No.62


dtd. Mar. 26,
4734 SARAH MALABOR SOLILAPSI 2010 26-Mar-10 31-Dec-12

Bd. Res. No. 222


4735 DANILO FUA ONG Bd. Res. No. 162 dtd. Oct. 22, 2012 31-Dec-15 dtd. Dec. 1, 2015 1-Jan-16 31-Dec-18

Page 446
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Bd. Res. No.63
dtd. Mar. 26,
4736 GERLIE S. CALZADA 2010 26-Mar-10 31-Dec-12

Bd. Res. No.139 dtd. Sept. 25, Bd. Res. No.188


4737 JIMMY LAGNAS MIRANDA 2012 31-Dec-15 dtd. Oct. 14, 2015 1-Jan-16 31-Dec-18

Bd. Res. No. 160


4738 RAMER BUENAVENTURA INDINO Bd. Res. No.63 dtd. Mar. 26, 2010 31-Dec-12 dtd. Oct. 22, 2012 1-Jan-13 31-Dec-15

Bd Res. No. 90
4739 TORADIO R. ESPLANA Bd. Res. No. 96 dtd. April 17, 2013 31-Dec-15 dtd. Mar. 31, 2016 31-Mar-16 31-Dec-18

Bd. Res. No.66


dtd. Mar. 26,
4740 JUANITA M. CASTRO-BONDA 2010 26-Mar-10 31-Dec-12

Bd. Res. No.72


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

Bd. Res. No. dtd.


4742 EDNA L. CONSTANTINO Bd. Res. No.72 dtd. Mar. 26, 2010 31-Dec-12 May 12, 2017 12-May-17 14-May-20

Bd. Res. No. 288


dtd. September
4743 ESTER RACHEL MIRANDA SY-CARVAJAL Bd. Res. No.72 dtd. Mar. 26, 2010 31-Dec-12 28, 2016 28-Sep-16 31-Dec-18

Page 447
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Bd. Res. No. 97 dtd. August 13, Bd. Res. No. 106
4744 EVANGELINE ZAMORA TECSON 2012 31-Dec-15 dtd. July 14, 2015 1-Jan-16 31-Dec-18

Bd. Res. No. 133


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

Bd. Res. No.75


dtd. Mar. 26,
4746 ELIGIO S. DE LA CRUZ 2010 26-Mar-10 31-Dec-12

Bd. Res. No.75


dtd. Mar. 26,
4747 MEDIATRIX S. MARCELO 2010 26-Mar-10 31-Dec-12
Additional Partners: Ria Anne
Piñol Abanto under Board.
MACEDA VALENCIA & CO. (Formerly: MACEDA Bd. Res. No .259 Res. 10 dated February 9,
4748 FARNACIO & CO.) Bd. Res. No.192 dtd. Oct. 24, 2012 31-Dec-15 dtd. Dec. 14, 2015 1-Jan-16 31-Dec-18 2016

Bd. Res. No. dtd.


4749 AMIEL ANGELO CAPER GUNO Bd. Res. No.77 dtd. Apr. 14, 2010 31-Dec-12 July 18, 2017 18-Jul-17 6-May-20

Bd. Res. No. 08 dtd. February 2, Bd. Res. No. dtd.


4750 ANA REGINA DE LEON YASON 2015 31-Dec-17 Jan. 11, 2018 11-Jan-18 17-Aug-21

Bd. Res. No. 08 dtd. August 13, Bd. Res. No. dtd.
4751 FELIPA CABAYLO CORREA 2014 31-Dec-16 May 12, 2017 12-May-17 3-Sep-20

Page 448
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Bd. Res. No. 265
Bd. Res. No. 234 dtd. December dtd. December
4752 FRANCIA V. ARGOTE 28, 2012 31-Dec-15 21, 2015 1-Jan-16 31-Dec-18

Bd. Res. No.217 dtd. November Bd. Res. No. 187


4753 GUILLERMO BUENO MANGLINONG 23. 2012 31-Dec-15 dtd. Oct. 14, 2015 1-Jan-16 31-Dec-18

Bd. Res. No.205 dtd. November Bd. Res. No. 188


4754 MITZI BELLE M. PAELMO 12, 2012 31-Dec-15 dtd. Oct. 14, 2015 1-Jan-16 31-Dec-18

Bd. Res. No. 246


Bd. Res. No. 236 dtd. December dtd. December
4755 SONIA D. BELENO 28, 2012 31-Dec-15 14, 2015 1-Jan-16 31-Dec-18

Bd. Res. No. 47


4756 SALVADOR TENERIFE FLORESCA, JR. Bd. Res. No. 21 dtd. Jan. 8, 2013 31-Dec-15 dtd. Feb. 17, 2016 17-Feb-16 31-Dec-18

Bd. Res. No. ___


dtd. April 10,
4757 VIRGELIO TUASON NIBUNGCO Bd. Res. No. 96 dtd. April 17, 2013 31-Dec-15 2017 10-Apr-17 5-May-20

Bd. Res. No.81


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

Bd. Res. No. 107


4759 FERDINAND HERNANDEZ RAMOS Bd. Res. No.81 dtd. Apr. 14, 2010 31-Dec-12 dtd. June 4, 2013 4-Jun-13 31-Dec-15

Page 449
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Bd. Res. No. 196
dtd. November 2,
4760 ROSEMARIE C. GLORIA Bd. Res. No. 25 dtd. Jan. 23, 2013 31-Dec-15 2015 1-Jan-16 31-Dec-18

Bd. Res. No.82


4761 MELVIN C. GOMEZ dtd. Apr. 14, 2010 14-Apr-10 31-Dec-12

Bd. Res. No.87


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

Bd. Res. No.88


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

Bd. Res. No.88


4764 ALICIA ARLENE V. DE GUZMAN dtd. Apr. 30, 2010 30-Apr-10 31-Dec-12

Bd. Res. No. 270


dtd. Dec. 28,
4765 MA. RITA RODRIGUEZ ASINAS Bd. Res. No. 197 dtd. Oct. 24, 2012 31-Dec-15 2015 1-Jan-16 31-Dec-18

Bd. Res. No. 115


dtd. Sept. 19,
4766 CUTHBERT WEE DIONISIO Bd. Res. No. 91 dtd. June 8, 2010 31-Dec-12 2012 1-Jan-13 31-Dec-15

Bd. Res. No. 187


4767 EDITHA D. MORALES Bd. Res. No. 15 dtd. Jan. 8, 2013 31-Dec-15 dtd. Oct. 14, 2015 1-Jan-16 31-Dec-18

Page 450
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Bd. Res. No. 23


4768 MARIO U. MADRID Bd. Res. No. 45 dtd. Feb. 11, 2013 31-Dec-15 dtd. Feb. 9, 2016 9-Feb-16 31-Dec-18

Bd. Res. No. 146 dtd. August 17, Bd. Res. No. dtd.
4769 ANTONIETA CARUZ BELANDRES 2015 31-Dec-18 March 19, 2018 19-Mar-18 17-Sep-21

Bd. Res. No. 93


4770 ARNEL MALIWANAG ALBANO dtd. June 8, 2010 8-Jun-10 31-Dec-12

Bd. Res. No. 204 dtd. November 2, Bd. Res. No. dtd.
4771 BELEN DF CELESTINO 2015 31-Dec-17 Nov. 21, 2017 21-Nov-17 24-Nov-20

Bd. Res. No. 93


4772 CARMELITA UY-DE GUZMAN dtd. June 8, 2010 8-Jun-10 31-Dec-12

Bd. Res. No. 230


4773 ELIZABETH G. MACAVINTA Bd. Res. No. 12 dtd. Jan. 8, 2013 31-Dec-15 dtd. Dec. 1, 2015 1-Jan-16 31-Dec-18

Bd. Res. No. 206


Bd. Res. No. 284 dtd. Dec. 23, dtd. November 2,
4774 FERNANDO DELOS SANTOS LAO 2013 31-Dec-15 2015 1-Jan-16 31-Dec-18

Bd. Res. No. 83 dtd. August 13, Bd. Res. No. 78


4775 JOEL BAMAN NUÑEZ 2012 31-Dec-15 dtd. July 8, 2015 1-Jan-16 31-Dec-18

Page 451
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Bd. Res. No. 93


4776 JOVIE R. PADILLA-GARCIA dtd. June 8, 2010 8-Jun-10 31-Dec-12

Bd. Res. No. 93


4777 LEONARDO SIMON CORNELIO dtd. June 8, 2010 8-Jun-10 31-Dec-12

Bd. Res. No. 17


4778 MARES BENTILLO CAIDOY Bd. Res. No. 93 dtd. June 8, 2010 31-Dec-12 dtd. Feb. 2, 2015 2-Feb-15 31-Dec-17

Bd. Res. No. 93


4779 RODOLFO E. RAVELO dtd. June 8, 2010 8-Jun-10 31-Dec-12

Bd. Res. No. 93


4780 ROMULO Z. ESCOBIA dtd. June 8, 2010 8-Jun-10 31-Dec-12

Bd. Res. No. 177


dtd. October 13,
4781 VIRGINIA VILLAMERO MARFA Bd. Res. No. 78 dtd. June 8, 2012 31-Dec-15 2015 1-Jan-16 31-Dec-18

Bd. Res. No. 276 Additional Partner: Arthur


Bd. Res. No. 213 dtd. November dtd. December Vinson U. Ong Board Res. 88
4782 REYES, TACANDONG & CO. 14, 2012 31-Dec-15 29, 2015 1-Jan-16 31-Dec-18 dated March 10, 2017

Bd. Res. No. 200


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

Page 452
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Bd. Res. No. 114


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

Bd. Res. No. 222


Bd. Res. No. 223 dtd. December dtd. December 1,
4785 EDGAR GABUNA MASANGKAY 28, 2012 31-Dec-15 2015 1-Jan-16 31-Dec-18

Bd. Res. No. 114


4786 JOVENCIO PUNZALAN BANTANG, JR. dtd. Sept. 6, 2010 6-Sep-10 31-Dec-12

Bd. Res. No. 114


4787 MARIETTA C. PELEGRINO dtd. Sept. 6, 2010 6-Sep-10 31-Dec-12

Bd. Res. No. 114


4788 MARIO M. DE GUZMAN dtd. Sept. 6, 2010 6-Sep-10 31-Dec-12

Bd. Res. No. 107


4789 PATRICIA RAE SICAT HAMOY Bd. Res. No. 114 dtd. Sept. 6, 2010 31-Dec-12 dtd. April 12, 2016 12-Apr-16 31-Dec-18

Bd. Res. No. 114


4790 RODELITO BERNARDINO CRUZ dtd. Sept. 6, 2010 6-Sep-10 31-Dec-12

Bd. Res. No. 114


4791 RONALD BADILLO DE LA CRUZ dtd. Sept. 6, 2010 6-Sep-10 31-Dec-12

Page 453
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Bd. Res. No. 221


4792 TERESITA FUENTEBELLA-AWAT Bd. Res. No. 114 dtd. Sept. 6, 2010 31-Dec-12 dtd. Oct. 29, 2013 29-Oct-13 31-Dec-15

Bd. Res. No. 13


Bd. Res. No. 141 dtd. Sept. 25, dtd. February 9,
4793 TAM-YAP PAOR 2012 31-Dec-15 2016 9-Feb-16 31-Dec-18

Bd. Res. No. 230 dtd. December 1, Bd. Res. No. dtd.
4794 WILLIAM ESTRADA SARDOVIA, JR. 2015 31-Dec-18 March 7, 2018 7-Mar-18 4-Mar-21

Bd. Res. No. 118


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

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

Bd. Res. No. 165


4797 ERMALYN REYES DELA CRUZ Bd. Res. No. 84 dtd. April 16, 2013 31-Dec-15 dtd. April 7, 2017 7-Apr-17 19-Sep-20

Bd. Res. No. 319


4798 GERTRUDES GAMBOA KALAW Bd. Res. No. 118 dtd. Sept. 6, 2010 31-Dec-12 dtd. Dec. 27, 2013 27-Dec-13 31-Dec-15

Bd. Res. No. 217 dtd. November Bd. Res. No. 47


4799 GIL BONIFACIO SALVADOR 23, 2012 31-Dec-15 dtd. Feb. 17, 2016 17-Feb-16 31-Dec-18

Page 454
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GLAIZA CABALLES AZURIN ( Formerly: GLAIZA Bd. Res. No. 107


4800 PEÑAFLOR CABALLES) Bd. Res. No. 13 dtd. Jan. 8, 2013 31-Dec-15 dtd. April 12, 2016 12-Apr-16 31-Dec-18

Bd. Res. No. 58


dtd. March 6,
4801 IRENE MARCELIANA V. UY Bd. Res. No. 118 dtd. Sept. 6, 2010 31-Dec-12 2013 6-Mar-13 31-Dec-15

Accreditation cancelled. Formed


Bd. Res. No. 118 Partnership: MilanDomingo & Co. (BR
4802 JOCELYN P. DOMINGO dtd. Sept. 6, 2010 6-Sep-10 31-Dec-12 No. 91 dated August 13, 2012)

Bd. Res. No. 204


dtd. August 12,
4803 JOEL LATOJA YOUNG Bd. Res. No. 48 dtd. Feb. 11, 2013 31-Dec-15 2016 12-Aug-16 31-Dec-18

Bd. Res. No. 162


Bd. Res. No. 95 dtd. August 13, dtd. Sept. 17,
4804 JOSELYN D. SAN JUAN 2012 31-Dec-15 2015 1-Jan-16 31-Dec-18

Bd. Res. No. 44 dtd. March 11, Bd. Res. No. dtd.
4805 JOSEPHINE P. ANDRES 2015 31-Dec-17 Oct. 20, 2017 20-Oct-17 7-Apr-20

Bd. Res. No. 118


4806 REBECCA GONZALES ADRIANO dtd. Sept. 6, 2010 6-Sep-10 31-Dec-12

Bd. Res. No. 144 dtd. Sept. 25, Bd. Res. No. 239
4807 RICARDO ALONSAGAY AGGABAO 2012 31-Dec-15 dtd. Dec. 4, 2015 1-Jan-16 31-Dec-18

Page 455
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Bd. Res. No. 120


4808 CONRADO MAPALO NACHOR dtd. Sept. 6, 2010 6-Sep-10 31-Dec-12

Bd. Res. No. 84 dtd. August 13, Bd. Res. No. 08


4809 TEODOCIO BECERRO TUOZO 2012 31-Dec-15 dtd. Feb. 9, 2016 9-Feb-16 31-Dec-18

Bd. Res. No. 123


4810 BELENA BANDILLO-SUELLO dtd. Sept. 6, 2010 6-Sep-10 31-Dec-12

Bd. Res. No. 123


4811 NORA ELIZABETH F. MANIQUIZ dtd. Sept. 6, 2010 6-Sep-10 31-Dec-12

Bd. Res. No. 267


Bd. Res. No. 242 dtd. December dtd. December
4812 ALEXANDER YAMBAO VILLAVICENCIO 28, 2012 31-Dec-15 28, 2015 1-Jan-16 31-Dec-18

Bd. Res. No. 124


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

Bd. Res. No. 48


4814 EVANGELINE FABRO DELOS SANTOS Bd. Res. No. 07 dtd. Jan. 8, 2013 31-Dec-15 dtd. Feb. 17, 2016 17-Feb-16 31-Dec-18

Bd. Res. No. 199 dtd. October 24, Bd. Res. No. 245
4815 NICANOR SABANG CUYOS 2012 31-Dec-15 dtd. Dec. 14, 2015 1-Jan-16 31-Dec-18

Page 456
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Bd. Res. No. 62


4816 BELEN Q. GARCIA Bd. Res. No. 45 dtd. Feb. 11, 2013 31-Dec-15 dtd. Feb. 19, 2016 19-Feb-16 31-Dec-18

Bd. Res. No. 194


Bd. Res. No. 125 dtd. October 4, dtd. October 24,
4817 EMILIO BAYANG PANGANIBAN, JR. 2010 31-Dec-12 2012 1-Jan-13 31-Dec-15

Bd. Res. No. 207


Bd. Res. No. 120 dtd. Sept. 19, dtd. November 2,
4818 JACKSON GEROCA BRIONES 2012 31-Dec-15 2015 1-Jan-16 31-Dec-18

Bd. Res. No. 201


Bd. Res. No. 88 dtd. August 13, dtd. November 2,
4819 LUMIRANE PEÑAS HANGAD 2012 31-Dec-15 2015 1-Jan-16 31-Dec-18

Bd. Res. No. 125


dtd. October 4,
4820 PERFIRIA JANET CABANIT MENDOZA 2010 4-Oct-10 31-Dec-12

Bd. Res. No. 125


dtd. October 4,
4821 ZAIDA LANTIN PULIDO 2010 4-Oct-10 31-Dec-12

Bd. Res. No. 96


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

Bd. Res. No. 131


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

Page 457
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Bd. Res. No. 131


4824 OCENAR, OCENAR AND ASSOCIATES dtd. Nov. 12, 2010 12-Nov-10 31-Dec-12

Bd. Res. No. dtd.


4825 LOLITA C. EVANGELISTA Bd. Res. No. 135 dtd. Dec. 2, 2010 31-Dec-12 May 12, 2017 12-May-17 23-Dec-20

Bd. Res. No. 271


4826 REYNALDO TORON GULANE Bd. Res. No. 10 dtd. Jan. 8, 2013 31-Dec-15 dtd. Dec. 28, 2015 1-Jan-16 31-Dec-18

Bd. Res. No. 146


dtd. August 17,
4827 VLADIMIR LEGASPI DAMIAN Bd. Res. No. 233 dtd. Dec. 28, 2012 31-Dec-15 2015 1-Jan-16 31-Dec-18

Bd. Res. No. 117


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

Bd. Res. No.


____ dtd. April
4829 CARLOS RUSTIA DANSECO Bd. Res. No. 138 dtd. Dec. 2, 2010 31-Dec-12 10, 2017 10-Apr-17 22-Mar-20

Bd. Res. No. ___


4830 CHERRY T. DIMAPILIS Bd. Res. No. 138 dtd. Dec. 2, 2010 31-Dec-12 dtd. April 10, 2017 10-Apr-17 21-May-20

Bd. Res. No. 23


4831 ELENA GARINGAN REYES Bd. Res. No. 12 dtd. Jan. 8, 2013 31-Dec-15 dtd. Feb. 9, 2016 9-Feb-16 31-Dec-18

Page 458
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Bd. Res. No. 203
Bd. Res. No. 217 dtd. November dtd. November 2,
4832 ELDA TORDECILLA BAILON 23, 2012 31-Dec-15 2015 1-Jan-16 31-Dec-18

Bd. Res. No. 138


4833 MERIAM T. NICOLAS dtd. Dec. 2, 2010 2-Dec-10 31-Dec-12

Bd. Res. No. dtd.


4834 RUPERTO SUAREZ URETA, JR. Bd. Res. No. 138 dtd. Dec. 2, 2010 31-Dec-12 May 12, 2017 12-May-17 18-Aug-20

Bd. Res. No. 138


4835 SHERRYL SOLEDAD MAURICIO dtd. Dec. 2, 2010 2-Dec-10 31-Dec-12

Bd. Res. No. 198


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

Bd. Res. No. 224


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

Bd. Res. No. 223


4838 EMELIE SATUR GASIC Bd. Res. No. 176 dtd. Oct. 22, 2012 31-Dec-15 dtd. Dec. 1, 2015 1-Jan-16 31-Dec-18

Bd. Res. No. 141


4839 ETHEL O. COLINA dtd. Dec. 2, 2010 2-Dec-10 31-Dec-12

Page 459
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Bd. Res. No. 271


4840 FERDINAND JAVIEN SAN DIEGO Bd. Res. No. 159 dtd. Oct. 22, 2012 31-Dec-15 dtd. Dec. 28, 2015 1-Jan-16 31-Dec-18

Bd. Res. No. 141


4841 GLORIA PALU-AY PANGANIBAN dtd. Dec. 2, 2010 2-Dec-10 31-Dec-12

Bd. Res. No. 141


4842 JOSEFINA B. TORRALBA dtd. Dec. 2, 2010 2-Dec-10 31-Dec-12

Bd. Res. No. ___


4843 MARIA LAVINDA CASTRO GACOL Bd. Res. No. 141 dtd. Dec. 2, 2010 31-Dec-12 dtd. April 10, 2017 10-Apr-17 19-Sep-20

Bd. Res. No. 132


Bd. Res. No. 193 dtd. OCT. 24, dtd. August 11,
4844 MARY GRACE FERNANDO TELAGEN 2012 31-Dec-15 2015 1-Jan-16 31-Dec-18

Bd. Res. No. 248


4845 REYNALDO EBLAMO ESCOSIO Bd. Res. No. 79 dtd. June 21, 2012 31-Dec-15 dtd. Dec. 14, 2015 1-Jan-16 31-Dec-18

Bd. Res. No. 197


Bd. Res. No. 83 dtd. August 13, dtd. November 2,
4846 SARAH LACSON SIGUE 2012 31-Dec-15 2015 1-Jan-16 31-Dec-18

Bd. Res. No. 61


4847 YOLANDA LIAPIZ NASOLES Bd. Res. No. 141 dtd. Dec. 2, 2010 31-Dec-12 dtd. Feb. 19, 2016 19-Feb-16 31-Dec-18

Page 460
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Bd. Res. No. 267
Bd. Res. No. 205 dtd. November dtd. December
4848 KIM NESTOR S. MANGADA, JR. 12, 2012 31-Dec-15 28, 2015 1-Jan-16 31-Dec-18

Bd. Res. No. 63


Bd. Res. No. 145 dtd. Sept. 25, dtd. Sept. July 8,
4849 JESSICA B. GALARAGA 2012 31-Dec-15 2015 1-Jan-16 31-Dec-18

Bd. Res. No. 162


4850 ZENAIDA BANARIA SOLIS dtd. Dec. 21, 2010 21-Dec-10 31-Dec-12

Bd. Res. No. 187


4851 LUZ DE GUZMAN NACU Bd. Res. No. 195 dtd. Oct. 24, 2012 31-Dec-15 dtd. Oct. 14, 2015 1-Jan-16 31-Dec-18

Bd. Res. No. 227


4852 RITA N. MANANSALA Bd. Res. No. 147 dtd. Dec. 14, 2010 31-Dec-12 dtd. Dec. 28, 2012 1-Jan-13 31-Dec-15

Bd. Res. No. 125 dtd. Sept. 19, Bd. Res. No. 176
4853 ROGELIO MAGRAMO VALDEZCO, JR. 2012 31-Dec-15 dtd. Oct. 13, 2015 1-Jan-16 31-Dec-18

Bd. Res. No. 03 dtd. February 8, Bd. Res. No. dtd.


4854 ALMA OLIPAS MARIFOSQUE (Formerly: ALMA M. OLIPAS) 2011 31-Dec-13 Jan. 11, 2018 11-Jan-18 2-Jun-21

Bd. Res. No. 03


dtd. February 8,
4855 EVELYN M. RAVAL-SERAFIN 2011 8-Feb-11 31-Dec-13

Page 461
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Bd. Res. No. 03 dtd. February 8, Bd. Res. No. 223


4856 FILADELFO NACAYTUNA IROY 2011 31-Dec-13 dtd. Oct. 29, 2013 1-Jan-14 31-Dec-16

Bd. Res. No. 03


dtd. February 8,
4857 LILIAN DE LEON CHECA 2011 8-Feb-11 31-Dec-13

Bd. Res. No. 76


dtd. March 10,
4858 MA. TERESA B. CEREZO Bd. Res. No. 285 dtd. Dec. 23, 2013 31-Dec-16 2017 10-Mar-17 31-Dec-16

Bd. Res. No. 81


Bd. Res. No. 03 dtd. February 8, dtd. March 10,
4859 RACHELLE M. IGNACIO 2011 31-Dec-13 2017 10-Mar-17 3-Jan-20

Bd. Res. No. 34 dtd. December 19, Bd. Res. No. 45


4860 RENE BELARMINO CASTILLO 2014 31-Dec-16 dtd. Feb. 9, 2017 9-Feb-17 19-Sep-20

Bd. Res. No. 03


dtd. February 8,
4861 RITCHE C. MAGA 2011 8-Feb-11 31-Dec-13

Bd. Res. No. 03


dtd. February 8,
4862 ROLLY S. CABLINDA 2011 8-Feb-11 31-Dec-13

Bd. Res. No. 42


4863 WILSON JAVATE DELA CRUZ Bd. Res. No. 287 dtd. Dec. 23, 2013 31-Dec-16 dtd. Feb. 9, 2017 9-Feb-17 13-Dec-20

Page 462
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Bd. Res. No. 06
dtd. February 8,
4864 ANNA RECY T. BALINGIT 2011 8-Feb-11 31-Dec-13

Bd. Res. No. 07


dtd. February 6,
4865 MA. MARGARITA HERNANDEZ TORAL 2011 8-Feb-11 31-Dec-13

Bd. Res. No. 08 dtd. February 8, Bd. Res. No. dtd.


4866 ELSIE SALAZAR YAP 2011 31-Dec-13 May 12, 2017 12-May-17 3-Jun-20

Bd. Res. No. 08


Accreditation cancelled. Formed
dtd. February 8, Partnership: MilanDomingo & Co. (BR
4867 MA. KARLA M. QUIZON-MILAN 2011 8-Feb-11 31-Dec-13 No. 91 dated August 13, 2012)

Bd. Res. No. 357


dtd. November 3,
4868 MARK MATTHEW YANG CHUA JOVEN Bd. Res. No. 324 dtd. Dec. 27, 2013 31-Dec-16 2016 1-Jan-17 31-Dec-19

Bd. Res. No. 418


dtd. November
4869 YVONNE E. BALDONADO Bd. Res. No. 108 dtd. June 4, 2013 31-Dec-16 24, 2016 1-Jan-17 31-Dec-19

Bd. Res. No. 12


4870 MINERVA & COMPANY Bd. Res. No. 147 dtd. Sept. 9, 2013 31-Dec-16 dtd. Jan. 18, 2017 18-Jan-17 31-Dec-19

Bd. Res. No. 08


dtd. February 8,
4871 EMMANUEL G. LAZARO 2011 8-Feb-11 31-Dec-13

Page 463
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
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As of April 30, 2018
PREVIOUS ACCREDITATION APPROVAL
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NO. PARTNERSHIPS DATE DATE (BR NO. / DATE) From To
Bd. Res. No. 09
dtd. February 16,
4872 MARCELINO S. BANARIA 2011 16-Feb-11 31-Dec-13

Bd. Res. No. 325


dtd. October 26,
4873 DAPHODEL MOAÑA BONGON Bd. Res. No. 283 dtd. Dec. 23, 2013 31-Dec-16 2016 1-Jan-17 31-Dec-19

Bd. Res. No. 190


4874 PATERNO T. BANTILAN, JR. Bd. Res. No. 104 dtd. June 4, 2013 31-Dec-16 dtd. July 7, 2016 1-Jan-17 31-Dec-19

Bd. Res. No. 171


4875 ERLINDA T. TANTOCO Bd. Res. No. 203 dtd. Oct. 29, 2013 31-Dec-16 dtd. April 7, 2017 7-Apr-17 22-Oct-20

Bd. Res. No. 14


dtd. February 25,
4876 JUANITA ARANETA VILLAROSA 2011 25-Feb-11 31-Dec-13

Bd. Res. No. 17


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

Bd. Res. No. 05


4878 LEONCIA C. SAN ANDRES Bd. Res. No. 270 dtd. Dec. 18, 2013 31-Dec-16 dtd. Jan. 18, 2017 18-Jan-17 31-Dec-19

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

Page 464
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. 302
Bd. Res. No. 164 dtd. Sept. 27, dtd. October 10,
4880 DEBBIE CO JAO 2013 31-Dec-16 2016 1-Jan-17 31-Dec-19

Bd. Res. No. 04


dtd. January 18,
4881 JONIE ATES UY Bd. Res. No. 269 dtd. Dec. 18, 2013 31-Dec-16 2018 10-Apr-17 2-Aug-20

Bd. Res. No. 19 dtd. February 25, Bd. Res. No. 06


4882 ROSARIO MAGDALENA RUBIN ALVAREZ 2011 31-Dec-13 dtd. Jan. 26, 2015 26-Jan-15 31-Dec-17

Bd. Res. No. 47


Bd. Res. No. 20 dtd. February 25, dtd. March 12,
4883 ARNEL MARTIN ARADA 2011 31-Dec-13 2015 12-Mar-15 31-Dec-17

Bd. Res. No. 41


4884 HERMENEGILDO FELEBRICO JAVIER, JR. Bd. Res. No. 275 dtd. Dec. 18, 2013 31-Dec-16 dtd. Feb. 9, 2017 9-Feb-17 20-Oct-20

Bd. Res. No. 77


dtd. March 10,
4885 ZENAIDA D. NALUNDASAN Bd. Res. No. 341 dtd. Dec. 27, 2013 31-Dec-16 2017 10-Mar-17 16-Nov-20

Bd. Res. No. ___


4886 RODOLFO LORENZO SALCEDO, JR. Bd. Res. No. 335 dtd. Dec. 27, 2013 31-Dec-16 dtd. April 10, 2017 10-Apr-17 19-Oct-20

Bd. Res. No. 04


dtd. January 18,
4887 EDNA P. YUMOL AND CO. Bd. Res. No. 349 dtd. Dec. 27, 2013 31-Dec-16 2018 10-Apr-17 13-Dec-20

Page 465
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
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NO. PARTNERSHIPS DATE DATE (BR NO. / DATE) From To
Bd. Res. No. 08
Bd. Res. No. 23 dtd. February 25, dtd. February 2,
4888 CARLITO LAXA CULALA 2011 31-Dec-13 2015 2-Feb-15 31-Dec-17

Bd. Res. No. 23


dtd. February 25,
4889 EDELISA GAMARO MASA 2011 25-Feb-11 31-Dec-13

Bd. Res. No. ___


4890 JESUS VINLUAN ABALOYAN Bd. Res. No. 322 dtd. Dec. 27, 2013 31-Dec-16 dtd. April 10, 2017 10-Apr-17 2-Feb-20

Bd. Res. No. 78


dtd. March 10,
4891 ANNA LIZA UMEREZ GAMMAD Bd. Res. No. 230 dtd. Oct. 29, 2013 31-Dec-16 2017 10-Mar-17 5-Nov-20

Bd. Res. No. 170


4892 BERNADETTE L. BANIQUED Bd. Res. No. 260 dtd. Dec. 9, 2013 31-Dec-16 dtd. April 7, 2017 7-Apr-17 22-Feb-20

Bd. Res. No. dtd.


4893 ARMANDO LAUZON BAÑARES Bd. Res. No. 289 dtd. Dec. 23, 2013 31-Dec-16 May 12, 2017 12-May-17 28-Aug-20

Bd. Res. No.


Bd. Res. No. 08 dtd. August 13, _____ dtd. April
4894 CHRISTINE MALICSE GONZALES 2014 31-Dec-16 10, 2017 10-Apr-17 14-Oct-20

Bd. Res. No. 34 dtd. March 28, Bd. Res. No. 340
4895 TOLOMEO D. LIGUTAN 2011 31-Dec-13 dtd. Dec. 27, 2013 1-Jan-14 31-Dec-16

Page 466
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. 40


4896 LUCILLE IBRADO CHAVEZ Bd. Res. No. 147 dtd. Sept. 9, 2013 31-Dec-16 dtd. Feb. 9, 2017 9-Feb-17 4-Aug-20

Bd. Res. No. dtd.


4897 RAMON MANJARES QUIJANO Bd. Res. No. 08 dtd. Feb. 2, 2015 31-Dec-17 March 7, 2018 7-Mar-18 12-Sep-21

Bd. Res. No. 07


dtd. Jan. 18,
4898 ENNALYN DIMLA LIMIN Bd. Res. No. 199 dtd. Oct. 29, 2013 31-Dec-16 2017 18-Jan-17 31-Dec-19

Bd. Res. No. dtd.


4899 ROGELYN TAGANAS RONQUILLO Bd. Res. No. 116 dtd. July 24, 2015 31-Dec-17 July 18, 2017 18-Jul-17 1-Jan-20

Bd. Res. No. 419


Bd. Res. No. 164 dtd. Sept. 27, dtd. November
4900 ANN MARIS TRINIDAD BONGALO 2013 31-Dec-16 24, 2016 1-Jan-17 31-Dec-19

Bd. Res. No. 41 dtd. March 28, Bd. Res. No. 363
4901 DONNA RUBIO MASIGLAT 2011 31-Dec-13 dtd. Dec. 27, 2013 1-Jan-14 31-Dec-16

Bd. Res. No. 97


Bd. Res. No. 157 dtd. Sept. 27, dtd. April 12,
4902 MARISOL TORREFRANCA TRINIDAD 2013 31-Dec-16 2016 1-Jan-17 31-Dec-19

Bd. Res. No. 79


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

Page 467
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
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As of April 30, 2018
PREVIOUS ACCREDITATION APPROVAL
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NO. PARTNERSHIPS DATE DATE (BR NO. / DATE) From To

Bd. Res. No. 43


4904 MANOLITO ULANDAY TAYAO Bd. Res. No. 197 dtd. Oct. 29, 2013 31-Dec-16 dtd. Feb. 9, 2017 9-Feb-17 11-Feb-20

Bd. Res. No. 274


Bd. Res. No. 123 dtd. August 28, dtd. Sept. 23,
4905 PEPITO TIONGCO CHAN 2013 31-Dec-16 2016 1-Jan-17 31-Dec-19

Bd. Res. No. dtd.


4906 ARIEL MENDOZA PEREÑA Bd. Res. No. 227 dtd. Oct. 29, 2013 31-Dec-16 May 12, 2017 12-May-17 29-Oct-20

Bd. Res. No. 441


4907 MA. LOURDES E. CAPILI Bd. Res. No. 325 dtd. Dec. 27, 2013 31-Dec-15 dtd. Dec. 14, 2016 1-Jan-17 31-Dec-19

Bd. Res. No. 45


4908 JANE C. PORCINCULA Bd. Res. No. 275 dtd. Dec. 18, 2013 31-Dec-16 dtd. Feb. 9, 2017 9-Feb-17 29-Nov-20

Bd. Res. No. 04


4909 CRISOLOGO ALBURO DAMAYO Bd. Res. No. 224 dtd. Oct. 29, 2013 31-Dec-16 dtd. Jan. 18, 2017 18-Jan-17 31-Dec-19

Bd. Res. No. 441


4910 EXEQUIEL RICARDO MARTINEZ Bd. Res. No. 346 dtd. Dec. 27, 2013 31-Dec-16 dtd. Dec. 14, 2016 1-Jan-17 31-Dec-19

Bd. Res. No. dtd.


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

Page 468
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.


4912 DOMINGO MANGA PALATINO Bd. Res. No. 17 dtd. Feb. 2, 2015 31-Dec-17 Nov. 27, 2017 27-Nov-17 9-Jul-20

Bd. Res. No. 288


dtd. September
4913 FARRAH BALBES GARDONES Bd. Res. No. 110 dtd. June 4, 2013 31-Dec-16 28, 2016 1-Jan-17 31-Dec-19

Bd. Res. No. 160 dtd. Sept. 27, Bd. Res. No. 110
4914 VIRGILIO FEDERI AGUNOD 2013 31-Dec-16 dtd. Apr. 15, 2016 1-Jan-17 31-Dec-19

Bd. Res. No. 288


Bd. Res. No. 125 dtd. August 28, dtd. September
4915 ELIZABETH D. GAMBOA 2013 31-Dec-16 28, 2016 1-Jan-17 31-Dec-19

Bd. Res. No. 56 dtd. March 28, Bd. Res. No. 198
4916 JEOFFREY YAMON PUSAY 2011 31-Dec-13 dtd. Oct. 29, 2013 1-Jan-14 31-Dec-16

Bd. Res. No. 57 dtd. March 28, Bd. Res. No. dtd.
4917 LEO ANGELO TAÑALA PORMIDA 2011 31-Dec-13 May 12, 2017 12-May-17 27-Sep-20

Bd. Res. No. 57


dtd. March 28,
4918 MARK EDGAR SOL MEDINA 2011 28-Mar-11 31-Dec-13

Bd. Res. No. 77


4919 JENNALYN MAYUYO VICENCIO Bd. Res. No. 59 dtd. April 15, 2011 31-Dec-13 dtd. July 8, 2015 8-Jul-15 31-Dec-17

Page 469
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
IN THE PRACTICE OF PUBLIC ACCOUNTANCY
As of April 30, 2018
PREVIOUS ACCREDITATION APPROVAL
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NO. PARTNERSHIPS DATE DATE (BR NO. / DATE) From To
Bd. Res. No. 79
dtd. March 10,
4920 JONATHAN DAVID AVENA BALAGOT Bd. Res. No. 267 dtd. Dec. 9, 2013 31-Dec-16 2017 10-Mar-17 28-Feb-20

Bd. Res. No. 04


Bd. Res. No. 08 dtd. August 13, dtd. January 18,
4921 LEIDA VICENTE INACAY 2014 31-Dec-16 2018 10-Apr-17 30-Jul-20

Bd. Res. No.


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

Bd. Res. No. 62


4923 EDUARDO BOJOS CORDERO dtd. April 26, 2011 26-Apr-11 31-Dec-13

Bd. Res. No. 19


4924 GEORGE FLORES SITON, JR. Bd. Res. No. 220 dtd. Oct. 29, 2013 31-Dec-16 dtd. Jan. 18, 2017 18-Jan-17 31-Dec-19

Bd. Res. No. 63


4925 GENEROSO MACARANAS FRIAS dtd. April 26, 2011 26-Apr-11 31-Dec-13

Bd. Res. No. 45


dtd. March 11,
4926 LORINA PARRILLA MANALON Bd. Res. No. 63 dtd. April 26, 2011 31-Dec-13 2015 11-Mar-15 31-Dec-17

Bd. Res. No. 63


4927 MARI TONI C. BARBO dtd. April 26, 2011 26-Apr-11 31-Dec-13

Page 470
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. 63


4928 RENANTE P. LAZARTE dtd. April 26, 2011 26-Apr-11 31-Dec-13

Bd. Res. No. 84


dtd. March 10,
4929 LAUD BASARTE OLARTE PAEZ VASQUEZ & CO. Bd. Res. No. 233 dtd. Oct. 29, 2013 31-Dec-16 2017 10-Mar-17 7-Apr-20

Bd. Res. No. 84


dtd. March 10,
4930 TAGNIA, ORTEGA & PARTNERS Bd. Res. No. 290 dtd. Dec. 23, 2013 31-Dec-16 2017 10-Mar-17 10-Sep-20

Bd. Res. No. dtd.


4931 DANILO ALADO DANICO Bd. Res. No. 345 dtd. Dec. 27, 2013 31-Dec-16 October 20, 2017 20-Oct-17 16-Nov-20

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

Bd. Res. No. 302


4933 JONATHAN OWEN JUMALON YAP Bd. Res. No. 198 dtd. Oct. 29, 2013 31-Dec-16 dtd. Oct. 10, 2016 1-Jan-17 31-Dec-19

Bd. Res. No. 02


4934 GODOFREDO R. BAGAYANA Bd. Res. No. 02 dtd. April 26, 2011 31-Dec-13 dtd. Feb. 2, 2015 2-Feb-15 31-Dec-17

Bd. Res. No. dtd.


4935 MARIA CIELO VALENZUELA MENDOZA Bd. Res. No. 47 dtd. Dec. 29, 2014 31-Dec-16 May 12, 2017 12-May-17 10-Jun-20

Page 471
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
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As of April 30, 2018
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NO. PARTNERSHIPS DATE DATE (BR NO. / DATE) From To
Bd. Res. No.
____ dtd. April
4936 MARY JAN M. BELLO Bd. Res. No. 264 dtd. Dec. 9, 2013 31-Dec-16 10, 2017 10-Apr-17 13-Jan-20

NORYN BUSACAY BAGANO (Formerly: NORYN L. Bd. Res. No. ___


4937 BUSACAY) Bd. Res. No. 342 dtd. Dec. 27, 2013 31-Dec-16 dtd. April 10, 2017 10-Apr-17 19-Jan-20

Bd. Res. No. 66


4938 FARRALES, PEÑAFLOR, VILLALOBOS & CO. dtd. April 26, 2011 26-Apr-11 31-Dec-13

Bd. Res. No. 41


4939 JERRY SECUELAN GUMATA Bd. Res. No. 223 dtd. Oct. 29, 2013 31-Dec-16 dtd. Feb. 9, 2017 9-Feb-17 12-Mar-20

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

MAE BELANDRES FERRARO ( Formerly: MAE Bd. Res. No. 63


4941 CABELLON BELANDRES) Bd. Res. No. 73 dtd. July 1, 2011 31-Dec-13 dtd. Feb. 19, 2016 19-Feb-16 31-Dec-18

Bd. Res. No. 03


4942 ARJAY DUNGCA LAMPA Bd. Res. No. 289 dtd. Dec. 23, 2013 31-Dec-16 dtd. Jan. 18, 2017 18-Jan-17 31-Dec-19

Bd. Res. No. 75


4943 ROMANO, PONAY & CO. dtd. Oct. 7, 2011 7-Oct-11 31-Dec-13

Page 472
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
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NO. PARTNERSHIPS DATE DATE (BR NO. / DATE) From To
Bd. Res. No. dtd.
November 21,
4944 WILFREDO GICALE SIGUE Bd. Res. No. 08 dtd. Feb. 2, 2015 31-Dec-17 2017 21-Nov-17 29-May-20

Bd. Res. No. 78


4945 MARY ANN VALDESPINA ABETO dtd. Oct. 7, 2011 7-Oct-11 31-Dec-13

Bd. Res. No. 210


4946 JUSTO SECHICO AND ASSOCIATES Bd. Res. No. 233 dtd. Oct. 29, 2013 31-Dec-16 dtd. April 17, 2017 17-Apr-17 22-Jul-20

Bd. Res. No. 07 dtd. August 13, Bd. Res. No. 09


4947 CAMILO GUJILDE GARAY 2014 31-Dec-16 dtd. Jan. 18, 2017 18-Jan-17 31-Dec-19

Bd. Res. No. 325


4948 LAMBERTO TALUCOD TALIP Bd. Res. No. 201 dtd. Oct. 29, 2013 31-Dec-16 dtd. Oct. 26, 2016 1-Jan-17 31-Dec-19

Bd. Res. No. 206


4949 MARIVIC S.U. CARPITANOS Bd. Res. No. 79 dtd. Oct. 7, 2011 31-Dec-13 dtd. Oct. 29, 2013 1-Jan-14 31-Dec-16

Bd. Res. No. 217


4950 MASARINA L. BANQUERIGO Bd. Res. No. 229 dtd. Oct. 29, 2013 31-Dec-16 dtd. April 20, 2017 20-Apr-17 30-Apr-20

Bd. Res. No. 80


4951 BILL L. QUIÑONES dtd. Oct. 7, 2011 7-Oct-11 31-Dec-13

Page 473
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
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NO. PARTNERSHIPS DATE DATE (BR NO. / DATE) From To
Bd. Res. No.
Bd. Res. No. 156 dtd. Sept. 27, 1____dtd. April
4952 ERIC MARTIN ENRIQUEZ 2013 31-Dec-16 10, 2017 10-Apr-17 9-Jan-20

Bd. Res. No. 127


Bd. Res. No. 08 dtd. August 13, dtd. March 17,
4953 THELMA S. ORNIETA 2014 31-Dec-16 2017 17-Mar-17 7-Nov-20

Bd. Res. No. 83


4954 BILLY BENSON L. SORIANO dtd. Oct. 11, 2011 11-Oct-11 31-Dec-13

Bd. Res. No. 17


4955 DOMINGO R. ALMONINIA, JR. Bd. Res. No. 83 dtd. Oct. 11, 2011 31-Dec-13 dtd. Feb. 2, 2015 2-Feb-15 31-Dec-17

Bd. Res. No. 84


4956 CRISTINE L. ATIENZA dtd. Oct. 11, 2011 11-Oct-11 31-Dec-13

Bd. Res. No. dtd.


4957 ANGELITA CLAUDIO TY Bd. Res. No. 90 dtd. Oct. 11, 2011 31-Dec-13 May 12, 2017 12-May-17 12-Sep-20

Bd. Res. No. 04


dtd. January 18,
4958 DIANA LUNAR NACORDA Bd. Res. No. 214 dtd. Oct. 29, 2013 31-Dec-16 2018 10-Apr-17 4-May-20

Bd. Res. No. 05


4959 ELMIRA F. PEDRO Bd. Res. No. 335 dtd. Dec. 27, 2013 31-Dec-16 dtd. Feb. 1, 2018 29-Jun-17 3-Nov-20

Page 474
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
IN THE PRACTICE OF PUBLIC ACCOUNTANCY
As of April 30, 2018
PREVIOUS ACCREDITATION APPROVAL
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NO. PARTNERSHIPS DATE DATE (BR NO. / DATE) From To

Bd. Res. No. 90


4960 EMILIANO DE LA CRUZ MACALAGAY dtd. Oct. 11, 2011 11-Oct-11 31-Dec-13

Bd. Res. No. dtd.


4961 IMELDA MALLARI DEVESA Bd. Res. No. 90 dtd. Oct. 11, 2011 31-Dec-13 May 12, 2017 12-May-17 17-Oct-20

Bd. Res. No. 125


dtd. August 28,
4962 JOHN ANTHONY YU SY Bd. Res. No. 90 dtd. Oct. 11, 2011 31-Dec-13 2013 1-Jan-14 31-Dec-16

Bd. Res. No. 143


dtd. March 28,
4963 MARIA CRISTINA CRUZ CAYMO Bd. Res. No. 150 dtd. Sept. 9, 2013 31-Dec-16 2017 28-Mar-17 25-Oct-20

Bd. Res. No. dtd.


4964 MELODY C. MALIKSI Bd. Res. No. 90 dtd. Oct. 11, 2011 31-Dec-13 May 12, 2017 12-May-17 13-Aug-20

Bd. Res. No. 150


4965 REGINA ESTAREJA KIBIR Bd. Res. No. 84 dtd. April 16, 2013 31-Dec-16 dtd. July 4, 2016 1-Jan-17 31-Dec-19

Bd. Res. No. 340


4966 ROSEBELLE O. FORBES Bd. Res. No. 90 dtd. Oct. 11, 2011 31-Dec-13 dtd. Dec. 27, 2013 1-Jan-14 31-Dec-16

Bd. Res. No. 429


4967 LEYNES OLIVEROS & ASSOCIATES Bd. Res. No. 238 dtd. Oct. 29, 2013 31-Dec-16 dtd. Dec. 14, 2016 1-Jan-17 31-Dec-19

Page 475
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
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Bd. Res. No. 94


4968 ASHANTI M. DE LA MESA dtd. Oct. 19, 2011 19-Oct-11 31-Dec-13

Bd. Res. No. 96


4969 CAREN KAY DATUR BONGALOS dtd. Oct. 19, 2011 19-Oct-11 31-Dec-13

Bd. Res. No. 99


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

Bd. Res. No. 140


dtd. March 28,
4971 EVANGELINE PASCUAL DEL ROSARIO Bd. Res. No. 192 dtd. Oct. 29, 2013 31-Dec-16 2017 28-Mar-17 5-Jul-20

Bd. Res. No. ___


4972 IRISH ASUNCION MENGUITO Bd. Res. No. 195 dtd. Oct. 29, 2013 31-Dec-16 dtd. April 10, 2017 10-Apr-17 29-Nov-20

Bd. Res. No. 417


dtd. November
4973 LORENZA DE GALA BURGOS Bd. Res. No. 266 dtd. Dec. 9, 2013 31-Dec-16 24, 2016 1-Jan-17 31-Dec-19

Bd. Res. No. 170


4974 MARIA MILAGROS LIM LIM Bd. Res. No. 220 dtd. Oct. 29, 2013 31-Dec-16 dtd. April 7, 2017 7-Apr-17 27-Nov-20

Bd. Res. No. 127


dtd. March 17,
4975 MARIA TERESA C. AGUSTIN Bd. Res. No. 348 dtd. Dec. 27, 2013 31-Dec-16 2017 17-Mar-17 29-Jul-20

Page 476
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
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Bd. Res. No. 99


4976 MILAGROS S. TURINGAN dtd. Oct. 19, 2011 19-Oct-11 31-Dec-13

Bd. Res. No. 99


4977 NIÑO POTATO LLORENTE dtd. Oct. 19, 2011 19-Oct-11 31-Dec-13

Bd. Res. No. 99


4978 REINA A. BORINAGA-VASQUEZ dtd. Oct. 19, 2011 19-Oct-11 31-Dec-13

Bd. Res. No. dtd.


4979 ROSE MARIE ORILLOSA RAMIREZ Bd. Res. No. 345 dtd. Dec. 27, 2013 31-Dec-16 Sept. 18, 2017 18-Sep-17 24-Sep-20

Bd. Res. No. 79


dtd. March 10,
4980 VIRGINIA S. MACARANAS Bd. Res. No. 209 dtd. Oct. 29, 2013 31-Dec-16 2017 10-Mar-17 28-Jan-20

Bd. Res. No. 419


Bd. Res. No. 162 dtd. Sept. 27, dtd. November
4981 HAYDE DELOS REYES DELA RAMA 2013 31-Dec-16 24, 2016 1-Jan-17 31-Dec-19

Bd. Res. No. 105


4982 NORA MANALANG MENDOZA dtd. Oct. 21, 2011 21-Oct-11 31-Dec-13

Bd. Res. No. dtd.


4983 SHARON MONTELLANO MAGPANTAY - REYES Bd. Res. No. 08 dtd. Feb. 2, 2015 31-Dec-17 Nov. 21, 2017 21-Nov-17 2-Feb-20

Page 477
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
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Bd. Res. No. 205
dtd. August 12,
4984 HELEN D. CEBALLO Bd. Res. No. 151 dtd. Sept. 9, 2013 31-Dec-16 2016 1-Jan-17 31-Dec-19

Bd. Res. No. dtd.


4985 LINOFEL MIRASOL DE DIOS Bd. Res. No. 188 dtd. Oct. 29, 2013 31-Dec-16 May 12, 2017 12-May-17 24-May-20

Bd. Res. No. 38


4986 MA. CYNTHIA SUGANOB PINEDA Bd. Res. No. 110 dtd. Nov 10, 2011 31-Dec-13 dtd. Feb. 11, 2016 11-Feb-16 31-Dec-18

Bd. Res. No. dtd.


4987 MARIA KATHERINE AMURAO AGBAY Bd. Res. No. 297 dtd. Dec. 27, 2013 31-Dec-16 May 12, 2017 12-May-17 22-Dec-20

Bd. Res. No. 433


4988 ALEX CADIZ ASKIN Bd. Res. No. 320 dtd. Dec. 27, 2013 31-Dec-16 dtd. Dec. 14, 2016 1-Jan-17 31-Dec-19

Bd. Res. No. 68


4989 ANICIA MALLANNAO BLANCAFLOR Bd. Res. No. 116 dtd. Dec. 22, 2011 31-Dec-13 dtd. July 8, 2015 8-Jul-15 31-Dec-17

Bd. Res. No. dtd.


4990 DOMINIC PANTUHAN LIZARDO Bd. Res. No. 119 dtd. Dec. 26, 2011 31-Dec-13 Jan. 11, 2018 11-Jan-18 26-Aug-21

Bd. Res. No. 120


4991 CHRISTIAN PAULO C. ESCAÑO dtd. Dec. 26, 2011 26-Dec-11 31-Dec-13

Page 478
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. 120


4992 DONNABEL C. BARIUAN dtd. Dec. 26, 2011 26-Dec-11 31-Dec-13

Bd. Res. No. dtd.


4993 LEONARDO ENARIO HO Bd. Res. No. 09 dtd. Feb. 2, 2015 31-Dec-17 Oct. 20, 2017 20-Oct-17 6-Nov-20

Bd. Res. No. 02


4994 GUALBERTO APAN MAGDARAOG, JR. dtd. Jan. 31, 2012 31-Jan-12 31-Dec-14

Bd. Res. No. dtd.


4995 ROBERTO VALLENO JACELA Bd. Res. No. 41 dtd. Dec. 19, 2014 31-Dec-17 Sept. 18, 2017 18-Sep-17 3-May-20

Bd. Res. No. dtd.


4996 BENJAMIN VILLEGAS GANAPIN, JR. Bd. Res. No. 62 dtd. July 8, 2015 31-Dec-17 Sept. 18, 2017 18-Sep-17 6-Mar-20

Bd. Res. No. 74


4997 DEODORA BANOSONG VILLEGAS Bd. Res. No. 12 dtd. Feb. 8, 2012 31-Dec-14 dtd. July 8, 2015 8-Jul-15 31-Dec-17

Bd. Res. No. 05


Bd. Res. No. 172 dtd. Sept. 21, dtd. February 1,
4998 IMELDA C. MENDOZA 2015 31-Dec-17 2018 29-Jun-17 3-Mar-20

Bd. Res. No. 30 dtd. December 19, Bd. Res. No. dtd.
4999 ISABELO MONTANCES HADUCA, JR. 2014 31-Dec-17 Sept. 18, 2017 18-Sep-17 13-Dec-20

Page 479
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
IN THE PRACTICE OF PUBLIC ACCOUNTANCY
As of April 30, 2018
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.
40(A) dtd. March
5000 MARY GRACE SELGAS PALARPALAR Bd. Res. No. 12 dtd. Feb. 8, 2012 31-Dec-14 4, 2015 4-Mar-15 31-Dec-17

Bd. Res. No. 17


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

Bd. Res. No. dtd.


5002 GREGORIO PATAUEG CABALLERO, JR. Bd. Res. No. 62 dtd. July 8, 2015 31-Dec-17 Jan. 11, 2018 11-Jan-18 16-Sep-21

Bd. Res. No. 133


5003 JASMINDA BRIONES ALAPAG Bd. Res. No. 17 dtd. Feb. 20, 2012 31-Dec-14 dtd. June 7, 2016 7-Jun-16 31-Dec-18

Bd. Res. No. dtd.


5004 JASON SALVADOR JIMENEZ Bd. Res. No. 68 dtd. July 8, 2015 31-Dec-17 October 20, 2017 20-Oct-17 8-Jul-20

LURLEEN MERCADO LACUNA (Formerly: LURLEEN Bd. Res. No. dtd.


5005 TOLEDANO MERCADO) Bd. Res. No. 34 dtd. March 3, 2015 31-Dec-17 July 18, 2017 18-Jul-17 26-Dec-20

Bd. Res. No. dtd.


5006 LUZ D. VALENZUELA-GARCIA Bd. Res. No. 40 dtd. Dec. 19, 2014 31-Dec-17 August 10, 2017 10-Aug-17 14-Jun-20

Bd. Res. No. 17


5007 RICHARD LIZASO FELICIDARIO dtd. Feb. 20, 2012 20-Feb-12 31-Dec-14

Page 480
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
IN THE PRACTICE OF PUBLIC ACCOUNTANCY
As of April 30, 2018
PREVIOUS ACCREDITATION APPROVAL
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NO. PARTNERSHIPS DATE DATE (BR NO. / DATE) From To

Bd. Res. No. 17


5008 RAJEWEN C. ZABALA dtd. Feb. 20, 2012 20-Feb-12 31-Dec-14

Bd. Res. No. 34


5009 ROGER MAGDULA BAG-O Bd. Res. No. 17 dtd. Feb. 20, 2012 31-Dec-14 dtd. Feb. 9, 2016 9-Feb-16 31-Dec-18

Bd. Res. No. 61


5010 CELINO & ASSOCIATES Bd. Res. No. 17 dtd. Feb. 20, 2012 31-Dec-14 dtd. Dec. 29, 2014 1-Jan-15 31-Dec-17

Bd. Res. No. dtd.


November 27,
5011 EMERITO L. SANCHEZ & COMPANY Bd. Res. No. 04 dtd. Jan. 26, 2015 31-Dec-17 2017 27-Nov-17 11-Feb-20

Bd. Res. No. dtd.


5012 ALFREDO CATUNGAL AUSTRIA Bd. Res. No. 55 dtd. Dec. 29, 2014 31-Dec-17 July 18, 2017 18-Jul-17 27-Apr-20

Bd. Res. No.


____ dtd. April
5013 ARIEL DE GUZMAN PRESTOZA Bd. Res. No. 19 dtd. Feb. 20, 2012 31-Dec-14 10, 2017 10-Apr-17 23-Mar-20

Bd. Res. No. 19


5014 CRISTINE JACINTO BARTOLOME dtd. Feb. 20, 2012 20-Feb-12 31-Dec-14

Bd. Res. No. dtd.


5015 DIEGO BERGONIA LEDDA, JR. Bd. Res. No. 80 dtd. July 8, 2015 31-Dec-17 May 12, 2017 12-May-17 1-Feb-20

Page 481
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
IN THE PRACTICE OF PUBLIC ACCOUNTANCY
As of April 30, 2018
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. dtd.


5016 NOLI GECOMO VALERA Bd. Res. No. 70 dtd. July 8, 2015 31-Dec-17 Oct. 20, 2017 20-Oct-17 8-Aug-20

Bd. Res. No. dtd.


5017 RACHELLE CATACUTAN TONGOL Bd. Res. No. 73 dtd. July 8, 2015 31-Dec-17 Nov. 27, 2017 27-Nov-17 15-Dec-20

Bd. Res. No. 104


5018 ALDANA, SARMIENTO AND CO. Bd. Res. No. 19 dtd. Feb. 20, 2012 31-Dec-14 dtd. July 14, 2015 14-Jul-15 31-Dec-17

Bd. Res. No. 61


5019 BRUNIO & DARUM Bd. Res. No. 19 dtd. Feb. 20, 2012 31-Dec-14 dtd. Dec. 29, 2014 1-Jan-15 31-Dec-17

Bd. Res. No. 27 dtd. December 19, Bd. Res. No. dtd.
5020 CLEOPATRA A. DU & CO. 2014 31-Dec-17 October 20, 2017 20-Oct-17 13-Sep-20

Bd. Res. No. 19


5021 GALVEZ, VILLAREAL & COMPANY dtd. Feb. 20, 2012 20-Feb-12 31-Dec-14

Bd. Res. No. dtd.


5022 JULIET VALLESTERO QUIMBA Bd. Res. No. 47 dtd. Dec. 29, 2014 31-Dec-17 July 18, 2017 18-Jul-17 17-Aug-20

Bd. Res. No. 30


5023 ANA MARIE P. OCAMPO Bd. Res. No. 30 dtd. Feb. 20, 2012 31-Dec-14 dtd. May 12, 2017 12-May-17 25-Jun-20

Page 482
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
IN THE PRACTICE OF PUBLIC ACCOUNTANCY
As of April 30, 2018
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


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

Bd. Res. No. 28


Bd. Res. No. 28 dtd. December 19, dtd. December
5025 CRESCENCIO PILAPIL VERDIDA 2014 31-Dec-17 19, 2014 20-Oct-17 14-Sep-20

Bd. Res. No. 30


5026 DOPHENE PETARTE DELMO dtd. Feb. 20, 2012 20-Feb-12 31-Dec-14

Bd. Res. No. 30


5027 EMELY LANDICHO GENERAL dtd. Feb. 20, 2012 20-Feb-12 31-Dec-14

Bd. Res. No. dtd.


5028 GLENDALIE REYES NACUBUAN Bd. Res. No. 120 dtd. July 24, 2015 31-Dec-17 Jan. 11, 2018 11-Jan-18 3-Dec-21

Bd. Res. No. 04


dtd. January 18,
5029 LITA N. DIASNES Bd. Res. No. 30 dtd. Feb. 20, 2012 31-Dec-14 2018 10-Apr-17 2-Mar-20

Bd. Res. No. 30


5030 MILAGROS BELESCO OMAÑA-GEYROZAGA dtd. Feb. 20, 2012 20-Feb-12 31-Dec-14

Bd. Res. No. 30


5031 NESTOR CABALQUINTO OLERMO dtd. Feb. 20, 2012 20-Feb-12 31-Dec-14

Page 483
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
IN THE PRACTICE OF PUBLIC ACCOUNTANCY
As of April 30, 2018
PREVIOUS ACCREDITATION APPROVAL
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NO. PARTNERSHIPS DATE DATE (BR NO. / DATE) From To

Bd. Res. No. 30


5032 OSEO GALUNO VILLARUEL, II dtd. Feb. 20, 2012 20-Feb-12 31-Dec-14

Bd. Res. No. 34


dtd. March 3,
5033 ROSAMARIA S. TORREJANO Bd. Res. No. 30 dtd. Feb. 20, 2012 31-Dec-14 2015 3-Mar-15 31-Dec-17

Bd. Res. No. 32


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

Bd. Res. No. dtd.


5035 REYNALDO ESTA DE GUZMAN Bd. Res. No. 72 dtd. July 8, 2015 31-Dec-17 March 7, 2018 7-Mar-18 2-Jan-21

Bd. Res. No. 81


5036 VICTOR EMMANUEL OBGUIA MACHACON Bd. Res. No. 32 dtd. Feb. 29, 2012 31-Dec-14 dtd. July 8, 2015 8-Jul-15 31-Dec-17

Bd. Res. No. dtd.


5037 ANNA LIZA PALLEN PARAGAS Bd. Res. No. 50 dtd. Dec. 29, 2014 31-Dec-17 Jan. 11, 2018 11-Jan-18 5-Apr-21

Bd. Res. No. 38


5038 LIGAYA PABLO DUMALUS dtd. Feb. 29, 2012 29-Feb-12 31-Dec-14

Bd. Res. No. dtd.


5039 MILAGROS LAURETA PERALTA Bd. Res. No. 80 dtd. July 8, 2015 31-Dec-17 Feb. 8, 2018 8-Feb-18 10-Jan-21

Page 484
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
IN THE PRACTICE OF PUBLIC ACCOUNTANCY
As of April 30, 2018
PREVIOUS ACCREDITATION APPROVAL
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NO. PARTNERSHIPS DATE DATE (BR NO. / DATE) From To

Bd. Res. No. dtd.


5040 RAMCHELO CELESTE CUETO Bd. Res. No. 05 dtd. Jan. 26, 2015 31-Dec-17 August 10, 2017 10-Aug-17 22-Sep-20

Bd. Res. No. dtd.


5041 CECILLE BEJARIN PIODOS Bd. Res. No. 34 dtd. March 3, 2015 31-Dec-17 Jan. 11, 2018 11-Jan-18 19-Sep-21

Bd. Res. No. 45 dtd. March 28, Bd. Res. No. dtd.
5042 GERONIMO AGUILAR ESCOLTA 2012 31-Dec-14 Feb. 8, 2018 8-Feb-18 30-Dec-21

Bd. Res. No. 45


dtd. March 28,
5043 FIL LEANDRO A. CRUZ 2012 28-Mar-12 31-Dec-14

Bd. Res. No. 40(A) dtd. March 4, Bd. Res. No. dtd.
5044 MILAGROS MIRANDA CARDONA 2015 31-Dec-17 Nov. 21, 2017 21-Nov-17 6-Mar-20

Bd. Res. No. dtd.


5045 REY LIM CABUNGCAG Bd. Res. No. 09 dtd. Feb. 2, 2015 31-Dec-17 May 12, 2017 12-May-17 17-Oct-20

Bd. Res. No. dtd.


5046 ROSEMARIE B. LEDINA Bd. Res. No. 43 dtd. Dec. 29, 2014 31-Dec-17 Oct. 20, 2017 20-Oct-17 12-Nov-20

Bd. Res. No. dtd.


5047 DARLENE L. BHARWANI-DIZON Bd. Res. No. 74 dtd. July 8, 2015 31-Dec-17 Jan. 11, 2018 11-Jan-18 23-Sep-21

Page 485
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
IN THE PRACTICE OF PUBLIC ACCOUNTANCY
As of April 30, 2018
PREVIOUS ACCREDITATION APPROVAL
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NO. PARTNERSHIPS DATE DATE (BR NO. / DATE) From To

Bd. Res. No. 22 dtd. December 19, Bd. Res. No. dtd.
5048 MARIAN MENDOZA PEREZ 2014 31-Dec-17 Sept. 18, 2017 18-Sep-17 2-Apr-20

Bd. Res. No. 108


5049 MARIA LIBERTY S. LAGROSAS Bd. Res. No. 58 dtd. April 13, 2012 31-Dec-14 dtd. July 14, 2015 14-Jul-15 31-Dec-17

Bd. Res. No. dtd.


5050 RIA BIANCA HERRERA YAP Bd. Res. No. 58 dtd. April 13, 2012 31-Dec-14 May 12, 2017 12-May-17 25-Mar-20

Bd. Res. No. 45 dtd. March 11, Bd. Res. No. dtd.
5051 ROGER RARANGOL RASALAN 2015 31-Dec-17 Nov. 21, 2017 21-Nov-17 16-Jan-20

Bd. Res. No. 58


5052 SEVERINO T. SUPAN dtd. April 13, 2012 13-Apr-12 31-Dec-14

Bd. Res. No. dtd.


5053 JULIUS LACTAM ARIBBAY Bd. Res. No. 37 dtd. Dec. 19, 2014 31-Dec-17 Oct. 20, 2017 20-Oct-17 26-Jul-20

Bd. Res. No. 63


5054 MARICELLE L. RICAFORTE dtd. April 26, 2012 26-Apr-12 31-Dec-14

Bd. Res. No. dtd.


5055 ARMIZA LOFRANCO ENOC Bd. Res. No. 64 dtd. April 26, 2012 31-Dec-14 Sept. 18, 2017 18-Sep-17 6-Sep-20

Page 486
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
IN THE PRACTICE OF PUBLIC ACCOUNTANCY
As of April 30, 2018
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. dtd.


5056 EMILIANA GLORIOSO MAURICIO Bd. Res. No. 62 dtd. July 8, 2015 31-Dec-17 Jan. 11, 2018 11-Jan-18 8-Feb-21

Bd. Res. No. dtd.


5057 JENNIFER CUNANAN RONCESVALLES Bd. Res. No. 62 dtd. July 8, 2015 31-Dec-17 Sept. 18, 2017 18-Sep-17 29-Jul-20

Bd. Res. No. 37


dtd. December
5058 JOSEPH EUGENIO QUINSAY Bd. Res. No. 64 dtd. April 26, 2012 31-Dec-14 19, 2014 1-Jan-15 31-Dec-17 CANCELLED

Bd. Res. No. dtd.


5059 REX SARAGA BONGABONG Bd. Res. No. 50 dtd. Dec. 29, 2014 31-Dec-17 Jan. 11, 2018 11-Jan-18 19-Dec-21

Bd. Res. No. dtd.


5060 DAVID VILLANUEVA LOPEZ Bd. Res. No. 120 dtd. July 24, 2015 31-Dec-17 Feb. 8, 2018 8-Feb-18 27-Dec-21

Bd. Res. No. 197 dtd. November 2, Bd. Res. No. dtd.
5061 FLORDELIZ FLORIDA LAPUT 2015 31-Dec-17 Oct. 20, 2017 20-Oct-17 9-Nov-20

Bd. Res. No. 68


5062 MARY GRACE FAJARDO DE SOTTO dtd. June 5, 2012 5-Jun-12 31-Dec-14

Bd. Res. No. 68


5063 MARY GRACE HILARIO FAJARDO dtd. June 5, 2012 5-Jun-12 31-Dec-14

Page 487
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
IN THE PRACTICE OF PUBLIC ACCOUNTANCY
As of April 30, 2018
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. dtd.


5064 RIEL GAYAWON ABEJERO Bd. Res. No. 63 dtd. Dec. 29, 2014 31-Dec-17 Nov. 21, 2017 21-Nov-17 19-Jul-20

Bd. Res. No. 70


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

Bd. Res. No. 70


5066 ROWENA C. NANGIT dtd. June 5, 2012 5-Jun-12 31-Dec-14

Bd. Res. No. 59


5067 VIVENCIO JUAN QUIRAY Bd. Res. No. 70 dtd. June 5, 2012 31-Dec-14 dtd. Dec. 29, 2014 1-Jan-15 31-Dec-17

Bd. Res. No. dtd.


5068 CONRADO DELA VEGA PINILI Bd. Res. No. 66 dtd. July 8, 2015 31-Dec-17 Oct. 20, 2017 20-Oct-17 26-Sep-20

Bd. Res. No. 134


dtd. August 11,
5069 PETERWILLE TAEZA CHUA Bd. Res. No. 74 dtd. June 5, 2012 31-Dec-14 2015 11-Aug-15 31-Dec-17

Bd. Res. No. 05


dtd. February 1,
5070 DAISY ROSITA A. LANGUIYOS Bd. Res. No. 34 dtd. March 3, 2015 31-Dec-17 2018 29-Jun-17 22-Apr-20

Bd. Res. No. 05


Bd. Res. No. 35 dtd. December 19, Dtd. February 1,
5071 DONALD BACANG TUBIO 2014 31-Dec-17 2018 29-Jun-17 25-Jun-20

Page 488
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
IN THE PRACTICE OF PUBLIC ACCOUNTANCY
As of April 30, 2018
PREVIOUS ACCREDITATION APPROVAL
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NO. PARTNERSHIPS DATE DATE (BR NO. / DATE) From To
Bd. Res. No. 76
dtd. June 21,
5072 EDUARDO P. DE VERA, III 2012 21-Jun-12 31-Dec-14

Bd. Res. No. 76


dtd. June 21,
5073 MARY GRACE B. PEÑA 2012 21-Jun-12 31-Dec-14

Bd. Res. No. 77


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

Bd. Res. No. 39 dtd. December 19, Bd. Res. No. dtd.
5075 CHRISTIAN EÑEREZ DARUCA 2014 31-Dec-17 March 19, 2018 19-Mar-18 15-Jan-21

Bd. Res. No. 77


dtd. June 21,
5076 HERMINIO R. VIVAS, JR. 2012 21-Jun-12 31-Dec-14

Bd. Res. No. 05


dtd. February 1,
5077 JOSEPH ALFIE AÑEDEZ LOGROÑO Bd. Res. No. 34 dtd. March 3, 2015 31-Dec-17 2018 29-Jun-17 15-Sep-20

Bd. Res. No. dtd.


5078 MARIA GERNI PAMIL IMBAT Bd. Res. No. 77 dtd. June 21, 2012 31-Dec-14 Sept. 18, 2017 18-Sep-17 2-Apr-20

Bd. Res. No. dtd.


5079 PAUL JOHN DACQUEL BANUA Bd. Res. No. 09 dtd. Feb. 2, 2015 31-Dec-17 Sept. 18, 2017 18-Sep-17 4-Jan-20

Page 489
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
IN THE PRACTICE OF PUBLIC ACCOUNTANCY
As of April 30, 2018
PREVIOUS ACCREDITATION APPROVAL
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NO. PARTNERSHIPS DATE DATE (BR NO. / DATE) From To

Bd. Res. No. dtd.


5080 RODOLFO VERDIDA ALBURO Bd. Res. No. 60 dtd. Dec. 29, 2014 31-Dec-17 October 20, 2017 20-Oct-17 12-Oct-20

Bd. Res. No. 77


dtd. June 21,
5081 VIOLETO D. AYUBAN 2012 21-Jun-12 31-Dec-14

Bd. Res. No. 87 dtd. August 13, Bd. Res. No. __


5082 ALFREDO OBANA GAPPE 2012 31-Dec-14 dtd. April 10, 2017 10-Apr-17 28-Oct-20

Bd. Res. No. dtd.


5083 CHARIZMA I. CORTEZ-CATAGUE Bd. Res. No. 39 dtd. Dec. 19, 2014 31-Dec-17 Jan. 11, 2018 11-Jan-18 22-Sep-21

Bd. Res. No. 87


dtd. August 13,
5084 EDLIN LAPIRA ENDRINA 2012 13-Aug-12 31-Dec-14

Bd. Res. No. dtd.


5085 ELENITA J. HIDALGO Bd. Res. No. 76 dtd. July 8, 2015 31-Dec-17 Jan. 11, 2018 11-Jan-18 29-Jun-21

Bd. Res. No. dtd.


5086 ERLINDA CARREON BUSALLA Bd. Res. No. 59 dtd. Dec. 29, 2014 31-Dec-17 Jan. 11, 2018 11-Jan-18 30-Apr-21

Bd. Res. No. 89


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

Page 490
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
IN THE PRACTICE OF PUBLIC ACCOUNTANCY
As of April 30, 2018
PREVIOUS ACCREDITATION APPROVAL
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NO. PARTNERSHIPS DATE DATE (BR NO. / DATE) From To
Bd. Res. No. 04
Bd. Res. No. 89 dtd. August 13, dtd. January 18,
5088 ANNA LIZA SUMAGUE RODRIGUEZ 2012 31-Dec-14 2018 10-Apr-17 18-Oct-20

CHERRYLYN PASAMBA CANOZA Bd. Res. No. dtd.


5089 ( Formerly:CHERRYLYN SANTOALLA PASAMBA) Bd. Res. No. 80 dtd. July 8, 2015 31-Dec-17 Oct. 20, 2017 20-Oct-17 1-Jun-20

ODSINADA DIOSCORO & CO. ( Formerly: DIOSCORO Bd. Res. No. 89 dtd. August 13, Bd. Res. No. 250
5090 OGUIS ODSINADA) 2012 31-Dec-14 dtd. Dec. 14, 2015 14-Dec-15 31-Dec-17 CANCELLED

Bd. Res. No. dtd.


5091 JOSEPH LUCERO DELLOVA Bd. Res. No. 52 dtd. Dec. 29, 2014 31-Dec-17 July 18, 2017 18-Jul-17 13-Jul-20

Bd. Res. No. 90


dtd. August 13,
5092 ISIDRO T. TEOCSON 2012 13-Aug-12 31-Dec-14

Bd. Res. No. 05


JASMIN EBORA TUAPIN (Formerly: JASMIN Bd. Res. No. 90 dtd. August 13, dtd. February 1,
5093 FLORES EBORA) 2012 31-Dec-14 2018 29-Jun-17 16-Apr-20

Bd. Res. No. 354


Bd. Res. No. 90 dtd. August 13, dtd. November 3,
5094 JERRY GUINTOS BANTILAN, JR. 2012 31-Dec-14 2016 3-Nov-16 31-Dec-18

Bd. Res. No. 90 dtd. August 13, Bd. Res. No. 64


5095 JUANITA CUSTODIO LEVISTE 2012 31-Dec-14 dtd. July 8, 2015 8-Jul-15 31-Dec-17

Page 491
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
IN THE PRACTICE OF PUBLIC ACCOUNTANCY
As of April 30, 2018
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. dtd.


5096 MERCITA E. RECLA Bd. Res. No. 03 dtd. Jan. 26, 2015 31-Dec-17 Oct. 20, 2017 20-Oct-17 21-Jun-20

Bd. Res. No. dtd.


5097 MILANDOMINGO & CO. Bd. Res. No. 04 dtd. Jan. 26, 2015 31-Dec-17 Nov. 21, 2017 21-Nov-17 16-May-20

Bd. Res. No. 94 dtd. August 13, Bd. Res. No. 117
5098 NORBERTO JARDIN CORNEJA 2012 31-Dec-14 dtd. May 5, 2016 5-May-16 31-Dec-18

Bd. Res. No. dtd.


5099 PHILIP MALLILLIN VERDILLO Bd. Res. No. 50 dtd.Dec. 29, 2014 31-Dec-17 Nov. 21, 2017 21-Nov-17 4-Oct-20

Bd. Res. No. 05


dtd. February 1,
5100 RUBY MAE LARGO BULAJAO Bd. Res. No. 47 dtd. Dec. 29, 2014 31-Dec-17 2018 29-Jun-17 29-Dec-20

Bd. Res. No. 29


Bd. Res. No. 94 dtd. August 13, dtd. December
5101 WINNIE RIVERA CARLOS 2012 31-Dec-14 19, 2014 1-Jan-15 31-Dec-17

Bd. Res. No. 96


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

Bd. Res. No. dtd.


5103 BENEDICT BUENAVISTA BOMBAES Bd. Res. No. 62 dtd. July 8, 2015 31-Dec-17 August 10, 2017 10-Aug-17 24-Apr-20

Page 492
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PREVIOUS ACCREDITATION APPROVAL
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Bd. Res. No. 96 dtd. August 13, Bd. Res. No. 81


5104 JOSEPH MANONGSONG CANDAVA 2012 31-Dec-14 dtd. July 8, 2015 8-Jul-15 31-Dec-17

Bd. Res. No. 35


Bd. Res. No. 96 dtd. August 13, dtd. December
5105 LEOVIGILDA REYES ALCASID 2012 31-Dec-14 19, 2014 1-Jan-15 31-Dec-17

Bd. Res. No. 96


dtd. August 13,
5106 NORBERTO VELASCO ALORA 2012 13-Aug-12 31-Dec-14

Bd. Res. No. dtd.


5107 ROGELIO YAP SALIPOT Bd. Res. No. 109 dtd. July 14, 2015 31-Dec-17 Oct. 20, 2017 20-Oct-17 16-Feb-20

Bd. Res. No. dtd.


5108 MARION M. PESCASIOSA Bd. Res. No. 64 dtd. July 8, 2015 31-Dec-17 Jan. 11, 2018 11-Jan-18 2-Jan-21

Bd. Res. No. 99 dtd. August 13, Bd. Res. No. 226
5109 NICASIO RIVERA RAMORAN 2012 31-Dec-14 dtd. Dec. 1, 2015 1-Dec-15 31-Dec-17

Bd. Res. No. dtd.


5110 RACHEL ARICAYA PALMA Bd. Res. No. 46 dtd. Dec. 29, 2014 31-Dec-17 Nov. 21, 2017 21-Nov-17 16-Oct-20

Bd. Res. No. dtd.


5111 TANGENTE AND PARTNERS Bd. Res. No. 32 dtd. Feb. 23, 2015 31-Dec-17 Oct. 20, 2017 20-Oct-17 28-May-20

Page 493
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
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PREVIOUS ACCREDITATION APPROVAL
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Bd. Res. No. 100
dtd. August 13,
5112 ANTONIO R. ESTRADA 2012 13-Aug-12 31-Dec-14

Bd. Res. No. 100


dtd. August 13,
5113 DELIA P. RAROQUE 2012 13-Aug-12 31-Dec-14

Bd. Res. No. dtd.


5114 EDITHA DANQUE BASILIO Bd. Res. No. 79 dtd. July 8, 2015 31-Dec-17 Jan. 11, 2018 11-Jan-18 24-Nov-21

Bd. Res. No. 35 dtd. December 19, Bd. Res. No. dtd.
5115 ERLINDA V. MISSION 2014 31-Dec-17 Oct. 20, 2017 20-Oct-17 15-Dec-20

Bd. Res. No. dtd.


5116 MA. CONSOLACION TAMBAOAN CULAWAY Bd. Res. No. 46 dtd. Dec. 29, 2014 31-Dec-17 Jan. 11, 2018 11-Jan-18 4-Apr-21

Bd. Res. No. 101 dtd. August 13, Bd. Res. No. 42
5117 ADORA V. SANTOS 2012 31-Dec-14 dtd. Feb. 9, 2017 9-Feb-17 2-Jan-20

Bd. Res. No. dtd.


5118 BENEDICT DE LEON SANTOS Bd. Res. No. 120 dtd. July 24, 2015 31-Dec-17 Nov. 21, 2017 21-Nov-17 17-Feb-20

Bd. Res. No. 101 dtd. August 13, Bd. Res. No. 246
5119 LUZ M. NARCISO 2012 31-Dec-14 dtd. Dec. 14, 2015 14-Dec-15 31-Dec-17

Page 494
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
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Bd. Res. No. 101 dtd. August 13, Bd. Res. No. 43
5120 MA. ROWENA TORRALBA FLORES 2012 31-Dec-14 dtd. Dec. 19, 2014 1-Jan-15 31-Dec-17

Bd. Res. No. 101


dtd. August 13,
5121 MILDRED TUGCAY NICANDRO 2012 13-Aug-12 31-Dec-14

Bd. Res. No. 102 dtd. August 13, Bd. Res. No. 61
5122 EMMANUEL ASUNCION SALAZAR 2012 31-Dec-14 dtd. July 8, 2015 8-Jul-15 31-Dec-17

Bd. Res. No. 21


Bd. Res. No. 102 dtd. August 13, dtd. December
5123 FE MENDOZA SALONGA 2012 31-Dec-14 19, 2014 1-Jan-15 31-Dec-17

Bd. Res. No. 102


dtd. August 13,
5124 JESUS FERNANDEZ APUYOD 2012 13-Aug-12 31-Dec-14

Bd. Res. No. 44 dtd. March 11, Bd. Res. No. dtd.
5125 FRITZ GERALD ROXAS LEGASPI 2015 31-Dec-17 May 12, 2017 12-May-17 28-Jul-20

Bd. Res. No. dtd.


5126 RUTH OCHO AGRIPO Bd. Res. No. 46 dtd. Dec. 29, 2014 31-Dec-17 Sept. 18, 2017 18-Sep-17 7-Oct-20

Bd. Res. No. dtd.


5127 SUZANNE AIMEE PACURI PEÑEDA Bd. Res. No. 05 dtd. Jan. 26, 2015 31-Dec-17 Oct. 20, 2017 20-Oct-17 2-Jul-20

Page 495
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. 289
KATHERINE DE VERA FLORENDO ( Formerly: Bd. Res. No. 112 dtd. Sept. 12, dtd. Sept. 28,
5128 KATHERINE DIAZ DE VERA) 2012 31-Dec-14 2016 28-Sep-16 31-Dec-18

Bd. Res. No. 112 dtd. Sept. 12, Bd. Res. No. 116
5129 SALVADOR HAYAGAN GRAJO, JR. 2012 31-Dec-14 dtd. July 24, 2015 24-Jul-15 31-Dec-17

Bd. Res. No. 133 dtd. August 11, Bd. Res. No. dtd.
5130 DEMETRIO PUSO HERNANDEZ 2015 31-Dec-17 Jan. 11, 2018 11-Jan-18 1-Jul-21

Bd. Res. No. 116


dtd. Sept. 19,
5131 JOSE ARAMIS CENITA JIMENEZ 2012 19-Sep-12 31-Dec-14

Bd. Res. No. 116 dtd. Sept. 19, Bd. Res. No. 71
5132 MYRNALEN CALUPIG PAUTAN 2012 31-Dec-14 dtd. July 8, 2015 8-Jul-15 31-Dec-17

Bd. Res. No. 165 dtd. Sept. 17, Bd. Res. No. dtd.
5133 NONITA AURELIO DELA PAZ 2015 31-Dec-17 Oct. 20, 2017 20-Oct-17 10-Apr-20

Bd. Res. No. 121


dtd. Sept. 19,
5134 ABDUL WAHAB TANDER DISOMA 2012 19-Sep-12 31-Dec-14

Bd. Res. No. 121


dtd. Sept. 19,
5135 EDGARDO BARROZO SERRANA 2012 19-Sep-12 31-Dec-14

Page 496
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
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NO. PARTNERSHIPS DATE DATE (BR NO. / DATE) From To

Bd. Res. No. 121 dtd. Sept. 19, Bd. Res. No. 74
5136 MA. THERESA CRUZ SANTOS 2012 31-Dec-14 dtd. July 8, 2015 8-Jul-15 31-Dec-17

Bd. Res. No. 164 dtd. Sept. 17, Bd. Res. No. dtd.
5137 REDEN DE CASTRO ALMIRA 2015 31-Dec-17 Oct. 20, 2017 20-Oct-17 21-Sep-20

Bd. Res. No. dtd.


5138 EDGAR LIBO-ON DELFINADO Bd. Res. No. 269 dtd. Dec. 28, 2015 31-Dec-17 Sept. 18, 2017 18-Sep-17 25-Mar-20

Bd. Res. No. dtd.


5139 EVELYN MACARAEG SANTIAGO Bd. Res. No. 37 dtd. Dec. 19, 2014 31-Dec-17 August 10, 2017 10-Aug-17 15-Apr-20

Bd. Res. No. 128 dtd. Sept. 25, Bd. Res. No. 53
5140 CORAZON R. BALILI-TABUZO 2012 31-Dec-14 dtd. Dec. 29, 2014 1-Jan-15 31-Dec-17

Bd. Res. No. 128 dtd. Sept. 25, Bd. Res. No. 72
5141 GREG VERGARA AQUINO 2012 31-Dec-14 dtd. July 8, 2015 8-Jul-15 31-Dec-17

Bd. Res. No. 128


dtd. Sept. 25,
5142 JEFFREY ALVEZ MARQUEZ 2012 25-Sep-12 31-Dec-14

Bd. Res. No. dtd.


5143 MA. GRACIA DIZOR LACSAMANA Bd. Res. No. 60 dtd. Dec. 29, 2014 31-Dec-17 Feb. 8, 2018 8-Feb-18 18-Dec-21

Page 497
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
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Bd. Res. No. dtd.


5144 RONALD BERNATE COSMOD Bd. Res. No. 05 dtd. Jan. 26, 2015 31-Dec-17 Oct. 20, 2017 20-Oct-17 15-Nov-20

Bd. Res. No. 129 dtd. Sept. 25, Bd. Res. No. 67
5145 ADEODATO MORADA DE SAGON 2012 31-Dec-14 dtd. July 8, 2015 8-Jul-15 31-Dec-17

Bd. Res. No. dtd.


5146 BENJIE PALACIOS VELORIA Bd. Res. No. 62 dtd. Dec. 29, 2014 31-Dec-17 Feb. 8, 2018 8-Feb-18 11-Sep-21

Bd. Res. No. 129 dtd. Sept. 25, Bd. Res. No. 57
5147 MARTIN DUROHOM BLANCO, JR. 2012 31-Dec-14 dtd. Feb. 19, 2016 19-Feb-16 31-Dec-18

Bd. Res. No. 234


Bd. Res. No. 129 dtd. Sept. 25, dtd. August 23,
5148 OBEN JESUS BARONGO ALOBA 2012 31-Dec-14 2016 23-Aug-16 31-Dec-18

Bd. Res. No. 130 dtd. Sept. 25, Bd. Res. No. 70
5149 EDUARDO Q. ALMIRANTE, JR. 2012 31-Dec-14 dtd. July 8, 2015 8-Jul-15 31-Dec-17

Bd. Res. No. 130


dtd. Sept. 25,
5150 MICHAEL E. MENDANIA 2012 25-Sep-12 31-Dec-14

Bd. Res. No. 146 dtd. Sept. 25, Bd. Res. No. dtd.
5151 CATHERINE ADRIANO AQUINO 2012 31-Dec-14 Sept. 18, 2017 18-Sep-17 26-Apr-20

Page 498
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. 146 dtd. Sept. 25, Bd. Res. No. ___
5152 EDGAR AUITAN CAYANAN 2012 31-Dec-14 dtd. April 10, 2017 10-Apr-17 24-Feb-20

Bd. Res. No. 146


dtd. Sept. 25,
5153 FLOYD C. PAGUIO 2012 25-Sep-12 31-Dec-14

Bd. Res. No. dtd.


5154 IVY JESUSA E. BACANI Bd. Res. No. 47 dtd. Dec. 29, 2014 31-Dec-17 August 10, 2017 10-Aug-17 2-Jan-20

Bd. Res. No. 131


Bd. Res. No. 146 dtd. Sept. 25, dtd. August 11,
5155 MA. LOURDES G. AQUE 2012 31-Dec-14 2015 11-Aug-15 31-Dec-17

Bd. Res. No. dtd.


5156 IRENE I. KYAMKO Bd. Res. No. 47 dtd. Dec. 29, 2014 31-Dec-17 October 20, 2017 20-Oct-17 28-Jul-20

Bd. Res. No. 05


dtd. February 1,
5157 PIO BONIFACIO CALUMPANG, JR. Bd. Res. No. 151 dtd. Oct. 22, 2012 31-Dec-14 2018 29-Jun-17 21-Sep-20

Bd. Res. No. dtd.


November 21,
5158 GINA G. ROSALES Bd. Res. No. 69 dtd. July 8, 2015 31-Dec-17 2017 21-Nov-17 28-Feb-20

Bd. Res. No. dtd.


5159 MYRA DIZON BALDE Bd. Res. No. 116 dtd. July 24, 2015 31-Dec-17 Sept. 18, 2017 18-Sep-17 23-Feb-20

Page 499
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
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PREVIOUS ACCREDITATION APPROVAL
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Bd. Res. No. 153


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

Bd. Res. No. 04


dtd. January 18,
5161 ANGIE V. AGUILLON Bd. Res. No. 153 dtd. Oct. 22, 2012 31-Dec-14 2018 10-Apr-17 5-Mar-20

Bd. Res. No. 153


5162 JASMINE RADA ENDERES dtd. Oct. 22, 2012 22-Oct-12 31-Dec-14

Bd. Res. No. dtd.


5163 CHRISTOPHER DEL MONTE BUENCONSEJO Bd. Res. No. 53 dtd. Dec. 29, 2014 31-Dec-17 Oct. 20, 2017 20-Oct-17 28-Aug-20

Bd. Res. No. dtd.


5164 JAIME BUZON SANTIAGO Bd. Res. No. 47 dtd. Dec. 29, 2014 31-Dec-17 Oct. 20, 2017 20-Oct-17 31-Aug-20

Bd. Res. No. dtd.


5165 HECTOR BELLO COLES Bd. Res. No. 189 dtd. Oct. 24, 2012 31-Dec-14 May 12, 2017 12-May-17 29-Sep-20

Bd. Res. No. 189


5166 OSMENIO R. GALAPATE dtd. Oct. 24, 2012 24-Oct-12 31-Dec-14

Bd. Res. No. 209


dtd. November
5167 MARIA I. SADUESTE 12, 2012 12-Nov-12 31-Dec-14

Page 500
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
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Bd. Res. No. 212
dtd. November
5168 DAVE FROILAN ARIZALA ESPERILA 12, 2012 12-Nov-12 31-Dec-14

Bd. Res. No. 78


Bd. Res. No. 212 dtd. November dtd. March 10,
5169 DIOMEDES ROSARIO YADAO 12, 2012 31-Dec-14 2017 10-Mar-17 16-Jul-20

Bd. Res. No. 212 dtd. November Bd. Res. No. 117
5170 FIEL CABALLERO MARTINEZ 12, 2012 31-Dec-14 dtd. May 5, 2016 5-May-16 31-Dec-18

Bd. Res. No. dtd.


5171 GERONIMA FERNANDEZ ABELLERA Bd. Res. No. 46 dtd. Dec. 29, 2014 31-Dec-17 Sept. 18, 2017 18-Sep-17 21-Sep-20

Bd. Res. No. dtd.


5172 ANTONIO VALIDA MAICO, JR. Bd. Res. No. 22 dtd. Feb. 2, 2015 31-Dec-17 Jan. 11, 2018 11-Jan-18 29-Dec-21

Bd. Res. No. dtd.


5173 BLEZILDA V. TUPAZ Bd. Res. No. 53 dtd. Dec. 29, 2014 31-Dec-17 Oct. 20, 2017 20-Oct-17 10-Aug-20

Bd. Res. No. 172 dtd. Sept. 21, Bd. Res. No. dtd.
5174 NORA AMATO LOS BAÑOS 2015 31-Dec-17 Oct. 20, 2017 20-Oct-17 22-Mar-20

Bd. Res. No. 29 dtd. December 19, Bd. Res. No. dtd.
5175 ADELAIDA D. CUCHARO 2014 31-Dec-17 Jan. 11, 2018 11-Jan-18 3-Nov-21

Page 501
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
IN THE PRACTICE OF PUBLIC ACCOUNTANCY
As of April 30, 2018
PREVIOUS ACCREDITATION APPROVAL
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NO. PARTNERSHIPS DATE DATE (BR NO. / DATE) From To

Bd. Res. No. dtd.


5176 GERARDO PLATON CLEMENTE Bd. Res. No. 22 dtd. Feb. 2, 2015 31-Dec-17 August 10, 2017 10-Aug-17 2-Jan-20

Bd. Res. No. 216


dtd. November
5177 JULIET MANGHI AKIANGAN 23, 2012 23-Nov-12 31-Dec-14

Bd. Res. No. dtd.


5178 MAILANAE L. LABRADOR Bd. Res. No. 63 dtd. July 8, 2015 31-Dec-17 Nov. 21, 2017 21-Nov-17 20-Nov-20

Bd. Res. No. 135 dtd. August 11, Bd. Res. No. dtd.
5179 ROLDAN FABRICANTE QUIÑONES 2015 31-Dec-17 Feb. 8, 2018 8-Feb-18 4-Jun-21

Bd. Res. No.


SHERYL PADUA BULACLAC ( Bd. Res. No. 216 dtd. November 40(A) dtd. March
5180 Formerly: SHERYL BORTANOG PADUA) 23, 2012 31-Dec-14 4, 2015 4-Mar-15 31-Dec-17

Bd. Res. No. dtd.


5181 ARVIN GUERRA RAFOL Bd. Res. No. 74 dtd. July 8, 2015 31-Dec-17 Sept. 18, 2017 18-Sep-17 20-Jun-20

Bd. Res. No. 05


Bd. Res. No. 09 dtd. August 13, Dtd. February 1,
5182 DIANNE SHEILA SY BONA 2014 31-Dec-17 2018 29-Jun-17 27-Nov-20

NATIVIDAD MELENDEZ DELFIN (Formerly: NATIVIDAD Bd. Res. No. dtd.


5183 FERRER MELENDEZ) Bd. Res. No. 64 dtd. July 8, 2015 31-Dec-17 Jan. 11, 2018 11-Jan-18 13-Aug-21

Page 502
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
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PREVIOUS ACCREDITATION APPROVAL
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Bd. Res. No. 248
dtd. December
5184 NELSON RAMEL CHING 28, 2012 28-Dec-12 31-Dec-14

Bd. Res. No. 248 dtd. December Bd. Res. No. 111
5185 REBECCA IBONES JACOB 28, 2012 31-Dec-14 dtd. April 18, 2016 18-Apr-16 31-Dec-18

Bd. Res. No. 22


Bd. Res. No. 248 dtd. December dtd. December
5186 REINELDA LEE LANGAMIN 28, 2012 31-Dec-14 19, 2014 1-Jan-15 31-Dec-17

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

Bd. Res. No. 249 dtd. December Bd. Res. No. dtd.
5188 JOEL ALVAREZ HERNANDEZ 28, 2012 31-Dec-14 May 12, 2017 12-May-17 2-Dec-20

Bd. Res. No. 37 dtd. December 19, Bd. Res. No. dtd.
5189 IMELDA SOLEDAD C. GARBANZOS 2014 31-Dec-17 Sept. 18, 2017 18-Sep-17 28-Jun-20

Bd. Res. No. 249 dtd. December Bd. Res. No. 76


5190 SANTINA BAUTISTA MINA 28, 2012 31-Dec-14 dtd. Mar. 28, 2016 28-Mar-16 31-Dec-18

Bd. Res. No. 239 dtd. December 4, Bd. Res. No. dtd.
5191 ERLINDA G. DATU 2015 31-Dec-17 July 18, 2017 18-Jul-17 24-Aug-20

Page 503
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
IN THE PRACTICE OF PUBLIC ACCOUNTANCY
As of April 30, 2018
PREVIOUS ACCREDITATION APPROVAL
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NO. PARTNERSHIPS DATE DATE (BR NO. / DATE) From To

Bd. Res. No. 250 dtd. December Bd. Res. No. 120
5192 EVELYN JOY RAMIRO ESTRADA 28, 2012 31-Dec-14 dtd. May 17, 2016 17-May-16 31-Dec-18

Bd. Res. No. 250


dtd. December
5193 GRACE VILLAMIL RAFOLS 28, 2012 28-Dec-12 31-Dec-14

Bd. Res. No. 250


dtd. December
5194 JAMESON AGUSTIN BATO 28, 2012 28-Dec-12 31-Dec-14

Bd. Res. No. 250 dtd. December Bd. Res. No. 09


5195 NERISSA F. AMANCIO 28, 2012 31-Dec-14 dtd. Feb. 9, 2016 9-Feb-16 31-Dec-18

Bd. Res. No. 251


dtd. December
5196 ELENITA A. ACEVEDO 28, 2012 28-Dec-12 31-Dec-14

Bd. Res. No. 37


Bd. Res. No. 37 dtd. December 19, dtd. August 10,
5197 GERALD LALUCIS GONZALES 2014 31-Dec-17 2017 10-Aug-17 27-Mar-20

Bd. Res. No. dtd.


5198 MARILYN DIAZ LEGASPI Bd. Res. No. 75 dtd. July 8, 2015 31-Dec-17 August 10, 2017 10-Aug-17 15-Jan-20

Bd. Res. No. 252


dtd. December
5199 CASAN ADIONG PANAWIDAN 28, 2012 28-Dec-12 31-Dec-14

Page 504
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
IN THE PRACTICE OF PUBLIC ACCOUNTANCY
As of April 30, 2018
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Bd. Res. No. 252 dtd. December Bd. Res. No. 215
5200 DOREEN TAGASA VILLAFLOR 28, 2012 31-Dec-14 dtd. April 20, 2017 20-Apr-17 17-May-20

Bd. Res. No.


Dtd. Nov. 27,
5201 MYRA C. VILLANUEVA Bd. Res. No. 47 dtd.March 12, 2015 31-Dec-17 2017 27-Nov-17 1-Nov-20

Bd. Res. No. 11 dtd. February 2, Bd. Res. No. dtd.


5202 SHEILA MARIE A. DY TIOCO 2015 31-Dec-17 August 10, 2017 10-Aug-17 21-Jan-20

Bd. Res. No. 01


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

Bd. Res. No. 01


dtd. January 8,
5204 BENEDICTO S. LUIS 2013 8-Jan-13 31-Dec-15

Bd. Res. No. 01 dtd. January 8, Bd Res. No. 90


5205 EDEN DEVELA SARNE 2013 31-Dec-15 dtd. Mar. 31, 2016 31-Mar-16 31-Dec-18

Bd. Res. No. 01


dtd. January 8,
5206 GREGOR TIMOTHY ORETO MARCAIDA 2013 8-Jan-13 31-Dec-15

Bd. Res. No. 162


Bd. Res. No. 02 dtd. January 8, dtd. Sept. 17,
5207 ADELA BISQUERA BISARES 2013 31-Dec-15 2015 1-Jan-16 31-Dec-18

Page 505
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
IN THE PRACTICE OF PUBLIC ACCOUNTANCY
As of April 30, 2018
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. 198
Bd. Res. No. 02 dtd. January 8, dtd. November 2,
5208 ELENA D. AGUILA 2013 31-Dec-15 2015 1-Jan-16 31-Dec-18

Bd. Res. No. 02


dtd. January 8,
5209 ESTER S. FLORENDO 2013 8-Jan-13 31-Dec-15

Bd. Res. No. 02 dtd. January 8, Bd. Res. No. ___


5210 JAIME DELA CRUZ CAJUCOM 2013 31-Dec-15 dtd. April 10, 2017 10-Apr-17 12-May-20

Bd. Res. No. 02 dtd. January 8, Bd. Res. No. 47


5211 JUNES BUENAOBRA IMPORTA 2013 31-Dec-15 dtd. Feb. 17, 2016 17-Feb-16 31-Dec-18

Bd. Res. No. 03


dtd. January 8,
5212 ARIS DIMALANTA PRINCIPE 2013 8-Jan-13 31-Dec-15

Bd. Res. No. 03 dtd. January 8, Bd. Res. No. 63


5213 JOSEPHINE MARIA S. GUTIERREZ 2013 31-Dec-15 dtd. Feb. 19, 2016 19-Feb-16 31-Dec-18

Bd. Res. No. 03


dtd. January 8,
5214 LUZ NAVARRO GONZALES 2013 8-Jan-13 31-Dec-15

Bd. Res. No. 03


dtd. January 8,
5215 MARIA AGNES BORLADO BRIONES 2013 8-Jan-13 31-Dec-15

Page 506
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
IN THE PRACTICE OF PUBLIC ACCOUNTANCY
As of April 30, 2018
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. 04
dtd. January 8,
5216 ARNALDO RAMOS PABLO 2013 8-Jan-13 31-Dec-15

Bd. Res. No. 04 dtd. January 8, Bd. Res. No. dtd.


5217 BRYAN MARK BARICAR CAMPION 2013 31-Dec-15 May 12, 2017 12-May-17 2-Dec-20

Bd. Res. No. 04


dtd. January 8,
5218 JUSTINIANO GARCIA QUIZA, JR. 2013 8-Jan-13 31-Dec-15

Bd. Res. No. 04 dtd. January 8, Bd. Res. No. 225


5219 ROSE MARIE SANGA NACPIL 2013 31-Dec-15 dtd. Dec. 1, 2015 1-Jan-16 31-Dec-18

Bd. Res. No. 77


Bd. Res. No. 04 dtd. January 8, dtd. March 10,
5220 SULAY HASSAN HALIPA 2013 31-Dec-15 2017 10-Mar-17 1-May-20

Bd. Res. No. 204


Bd. Res. No. 05 dtd. January 8, dtd. November 2,
5221 MA. TERESITA O. DAÑA 2013 31-Dec-15 2015 1-Jan-16 31-Dec-18

Bd. Res. No. 05 dtd. January 8, Bd Res. No. 89


5222 MARDEN CARATAY BAJADO 2013 31-Dec-15 dtd. Mar. 31, 2016 31-Mar-16 31-Dec-18

Bd. Res. No. 202


Bd. Res. No. 05 dtd. January 8, dtd. November 2,
5223 MARIA CHONA DE GUZMAN CRUZ 2013 31-Dec-15 2015 1-Jan-16 31-Dec-18

Page 507
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IN THE PRACTICE OF PUBLIC ACCOUNTANCY
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PREVIOUS ACCREDITATION APPROVAL
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Bd. Res. No. 06
dtd. January 8,
5224 ARIEL BERDON POTOT 2013 8-Jan-13 31-Dec-15

Bd. Res. No. 357


Bd. Res. No. 06 dtd. January 8, dtd. November 3,
5225 JORHIZA ORTELANO ESTEBAN 2013 31-Dec-15 2016 3-Nov-16 31-Dec-18

Bd. Res. No. 06


dtd. January 8,
5226 JENNIFER GARCIA SIRON 2013 8-Jan-13 31-Dec-15

Bd. Res. No. 198


Bd. Res. No. 06 dtd. January 8, dtd. November 2,
5227 WILMA S. GARCIA 2013 31-Dec-15 2015 1-Jan-16 31-Dec-18

Bd. Res. No. dtd.


5228 CESAR TAN CRUZ Bd. Res. No. 62 dtd. Dec. 29, 2014 31-Dec-17 Sept. 18, 2017 18-Sep-17 8-Oct-20

Bd. Res. No. 187


dtd. October 24,
5229 EMELYN V. MATUTINA 2012 24-Oct-12 31-Dec-14

Bd. Res. No. 187


dtd. October 24,
5230 JOSEPHINE A. SACRAMENTO 2012 24-Oct-12 31-Dec-14

Bd. Res. No. 187


dtd. October 24,
5231 MA. ANNABELLE S. JABLA 2012 24-Oct-12 31-Dec-14

Page 508
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
IN THE PRACTICE OF PUBLIC ACCOUNTANCY
As of April 30, 2018
PREVIOUS ACCREDITATION APPROVAL
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NO. PARTNERSHIPS DATE DATE (BR NO. / DATE) From To
Bd. Res. No. 05
dtd. February 1,
5232 MARK MARATAS ANGUS Bd. Res. No. 52 dtd. Dec. 29, 2014 31-Dec-17 2018 29-Jun-17 1-Dec-20

Bd. Res. No. 23 dtd. January 23, Bd. Res. No. dtd.
5233 CHRISTOPHER EZPELETA GUZMAN 2013 31-Dec-15 Jan. 11, 2018 11-Jan-18 21-Apr-21

Bd. Res. No. 23 dtd. January 23, Bd. Res. No. dtd.
5234 CONSTANTINO DOMINGUEZ DRIO 2013 31-Dec-15 May 12, 2017 12-May-17 9-Nov-20

Bd. Res. No. 132


Bd. Res. No. 23 dtd. January 23, dtd. August 11,
5235 ERMELINDA DE CASTRO DEE ONG 2013 31-Dec-15 2015 1-Jan-16 31-Dec-18

Bd. Res. No. 04


Bd. Res. No. 23 dtd. January 23, dtd. January 27,
5236 FE COLANNAY FELIPE 2013 31-Dec-15 2016 27-Jan-16 31-Dec-18

Bd. Res. No. 23 dtd. January 23, Bd. Res. No. 187
5237 LLANE GRACE ROLDAN DIVINAGRACIA 2013 31-Dec-15 dtd. Oct. 14, 2015 1-Jan-16 31-Dec-18

Bd. Res. No. 194


Bd. Res. No. 23 dtd. January 23, dtd. November 2,
5238 RENDON PEREGIL GAMMAG 2013 31-Dec-15 2015 1-Jan-16 31-Dec-18

Bd. Res. No. 24 dtd. January 23, Bd. Res. No. 242
5239 ANA MARIA BIASON FERRER 2013 31-Dec-15 dtd. Dec. 4, 2015 1-Jan-16 31-Dec-18

Page 509
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
IN THE PRACTICE OF PUBLIC ACCOUNTANCY
As of April 30, 2018
PREVIOUS ACCREDITATION APPROVAL
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NO. PARTNERSHIPS DATE DATE (BR NO. / DATE) From To
Bd. Res. No. 201
Bd. Res. No. 24 dtd. January 23, dtd. November 2,
5240 EVANGELINE ANG SOMERA 2013 31-Dec-15 2015 1-Jan-16 31-Dec-18

Bd. Res. No. 24 dtd. January 23, Bd. Res. No. 51


5241 LEAH MONINA ALVAREZ DIVINAGRACIA 2013 31-Dec-15 dtd. Feb. 18, 2016 18-Feb-16 31-Dec-18

Bd. Res. No. 163


Bd. Res. No. 24 dtd. January 23, dtd. Sept. 17,
5242 RENE CELESTIAL AGUAS 2013 31-Dec-15 2015 1-Jan-16 31-Dec-18

Bd. Res. No. 24 dtd. January 23, Bd. Res. No. 223
5243 SUSAN FLORES SAURA 2013 31-Dec-15 dtd. Dec. 1, 2015 1-Jan-16 31-Dec-18

Bd. Res. No. 193


Bd. Res. No. 24 dtd. January 23, dtd. August 2,
5244 VERNA BUENAVISTA PESPIS 2013 31-Dec-15 2016 2-Aug-16 31-Dec-18

Bd. Res. No. 206


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

Bd. Res. No. 268


Bd. Res. No. 35 dtd. February 11, dtd. December
5246 DWIGHT BONGALOS EBOJO 2013 31-Dec-15 28, 2015 1-Jan-16 31-Dec-18

Bd. Res. No. 35


dtd. February 11,
5247 JULIE ANN TIMBREZA PACAPAC 2013 11-Feb-13 31-Dec-15

Page 510
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
IN THE PRACTICE OF PUBLIC ACCOUNTANCY
As of April 30, 2018
PREVIOUS ACCREDITATION APPROVAL
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NO. PARTNERSHIPS DATE DATE (BR NO. / DATE) From To

Bd. Res. No. 35 dtd. February 11, Bd. Res. No. 272
5248 MA. AGNES DEUS SALAZAR 2013 31-Dec-15 dtd. Dec. 28, 2015 1-Jan-16 31-Dec-18

Bd. Res. No. 144


Bd. Res. No. 35 dtd. February 11, dtd. August 17,
5249 RAUL C. ROQUE 2013 31-Dec-15 2015 1-Jan-16 31-Dec-18

Bd. Res. No. 62


Bd. Res. No. 36 dtd. February 11, dtd. February 19,
5250 BENIGNO EMIL YAMBAO NALUS 2013 31-Dec-15 2016 19-Feb-16 31-Dec-18

Bd. Res. No. 36 dtd. February 11, Bd. Res. No. 269
5251 MANUEL ANESCO MENDOZA 2013 31-Dec-15 dtd. Dec. 28, 2015 1-Jan-16 31-Dec-18

Bd. Res. No. 36 dtd. February 11, Bd. Res. No. 225
5252 MARCOS CRISTOBAL ESTRELLA 2013 31-Dec-15 dtd. Dec. 1, 2015 1-Jan-16 31-Dec-18

Bd. Res. No. 25


Bd. Res. No. 36 dtd. February 11, dtd. February 9,
5253 RUEL RYAN ORTIZ JULIAN 2013 31-Dec-15 2016 9-Feb-16 31-Dec-18

Bd. Res. No. 36 dtd. February 11, Bd. Res. No. 432
5254 THADDEUS ENRIQUEZ VENTURANZA 2013 31-Dec-15 dtd. Dec. 14, 2016 14-Dec-16 31-Dec-18

Bd. Res. No. 37


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

Page 511
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
IN THE PRACTICE OF PUBLIC ACCOUNTANCY
As of April 30, 2018
PREVIOUS ACCREDITATION APPROVAL
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NO. PARTNERSHIPS DATE DATE (BR NO. / DATE) From To

Bd. Res. No. 37 dtd. February 11, Bd. Res. No. 79


5256 ELVIRA T. BERNADAS 2013 31-Dec-15 dtd. Mar. 28, 2016 28-Mar-16 31-Dec-18

Bd. Res. No. 37 dtd. February 11, Bd. Res. No. 107
5257 JENNUEL CANTALEJO BELIZON 2013 31-Dec-15 dtd. April 12, 2016 12-Apr-16 31-Dec-18

Bd. Res. No. 37


dtd. February 11,
5258 JULIETA P. MIRASOL 2013 11-Feb-13 31-Dec-15

Bd. Res. No. 37 dtd. February 11, Bd. Res. No. 230
5259 LUIS ANGELO DAVID DE JESUS 2013 31-Dec-15 dtd. Dec. 1, 2015 1-Jan-16 31-Dec-18

Bd. Res. No. 249


Bd. Res. No. 37 dtd. February 11, dtd. Dec. 14,
5260 OSCAR MANIQUIZ VIJANDRE 2013 31-Dec-15 2015 1-Jan-16 31-Dec-18

Bd. Res. No. 38 dtd. February 11, Bd. Res. No. dtd.
5261 ALONA A. CUBALLES 2013 31-Dec-15 Jan. 11, 2018 11-Jan-18 5-Jan-21

Bd. Res. No. 34


Bd. Res. No. 38 dtd. February 11, dtd. February 9,
5262 CECILIA PRIELA ZAMORA 2013 31-Dec-15 2016 9-Feb-16 31-Dec-18

Bd. Res. No. 20


Bd. Res. No. 38 dtd. February 11, dtd. February 9,
5263 DIANNE ABIGAIL HAO SOLIS 2013 31-Dec-15 2016 9-Feb-16 31-Dec-18

Page 512
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
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As of April 30, 2018
PREVIOUS ACCREDITATION APPROVAL
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NO. PARTNERSHIPS DATE DATE (BR NO. / DATE) From To
Bd. Res. No. 38
dtd. February 11,
5264 MARIA ANA ABRIO SALAMAT 2013 11-Feb-13 31-Dec-15

Bd. Res. No. 199


Bd. Res. No. 38 dtd. February 11, dtd. November 2,
5265 NAPOLEON AÑONUEVO ROQUE, JR. 2013 31-Dec-15 2015 1-Jan-16 31-Dec-18

Bd. Res. No. 38


dtd. February 11,
5266 RUTH FLORES ESTRADA 2013 11-Feb-13 31-Dec-15

Bd. Res. No. 39


dtd. February 11,
5267 DIONIO, DIONIO & ASSOCIATES 2013 11-Feb-13 31-Dec-15

Bd. Res. No. 55


Bd. Res. No. 39 dtd. February 11, dtd. February 19,
5268 JUANCHO S. ONG & CO. 2013 31-Dec-15 2016 19-Feb-16 31-Dec-18

Bd. Res. No. 40


dtd. February 11,
5269 ESTELITA IMPERIAL MAGPALI 2013 11-Feb-13 31-Dec-15

Bd. Res. No. 202


Bd. Res. No. 40 dtd. February 11, dtd. November 2,
5270 GERARD SUNGA GUMTANG 2013 31-Dec-15 2015 1-Jan-16 31-Dec-18

Bd. Res. No. 34


Bd. Res. No. 40 dtd. February 11, dtd. February 9,
5271 MARYOLA ANTONETTE CANTALEJO RILLES 2013 31-Dec-15 2016 9-Feb-16 31-Dec-18

Page 513
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. 40 dtd. February 11, Bd. Res. No. 94


5272 ROZELYN RAZO CAMIQUE 2013 31-Dec-15 dtd. April 12, 2016 12-Apr-16 31-Dec-18

Bd. Res. No. 40


dtd. February 11,
5273 NORA SANTOS ALIPIO 2013 11-Feb-13 31-Dec-15

Bd. Res. No. 41 dtd. February 11, Bd. Res. No. 220
5274 BHEN CARLO ESPIRITU ANDAL 2013 31-Dec-15 dtd. Dec. 1, 2015 1-Jan-16 31-Dec-18

Bd. Res. No. 197


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

Bd. Res. No. 202


Bd. Res. No. 41 dtd. February 11, dtd. November 2,
5276 IRENEO ARANDIA ELEPONIO, JR. 2013 31-Dec-15 2015 1-Jan-16 31-Dec-18

Bd. Res. No. 272


Bd. Res. No. 41 dtd. February 11, dtd. December
5277 JESUSO CALUZA BABARAN 2013 31-Dec-15 28, 2015 1-Jan-16 31-Dec-18

Bd. Res. No. 41 dtd. February 11, Bd. Res. No. 96


5278 VIRGINIA SANTOS SAUCO 2013 31-Dec-18 dtd. Apr. 12, 2016 12-Apr-16 31-Dec-18

Bd. Res. No. 66


dtd. March 6,
5279 ARLENE MABALON VERDEFLOR 2013 6-Mar-13 31-Dec-15

Page 514
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
IN THE PRACTICE OF PUBLIC ACCOUNTANCY
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Bd. Res. No. 64


5280 MELDIN ARNOLD AGBAYANI LIM Bd. Res. No. 66 dtd. March 6, 2013 31-Dec-15 dtd. Feb. 19, 2016 19-Feb-16 31-Dec-18

Bd. Res. No. 196


dtd. November 2,
5281 NELSON CONRAD CALLEJA HO Bd. Res. No. 66 dtd. March 6, 2013 31-Dec-15 2015 1-Jan-16 31-Dec-18

Bd. Res. No. 71


dtd. March 6,
5282 DIONILO LOSAYNON GUISADIO 2013 6-Mar-13 31-Dec-15

Bd. Res. No. 71


dtd. March 6,
5283 JOJO LIGOT NOVILLERO 2013 6-Mar-13 31-Dec-15

Bd. Res. No. 273


5284 MAURITO CASTILLEJO TAROBAL Bd. Res. No. 71 dtd. March 6, 2013 31-Dec-15 dtd. Dec. 28, 2015 1-Jan-16 31-Dec-18

Bd. Res. No. 201


dtd. November 2,
5285 MELANIE MARQUEZ HURBODA Bd. Res. No. 71 dtd. March 6, 2013 31-Dec-15 2015 1-Jan-16 31-Dec-18

Bd. Res. No. 239


5286 ANGELO RIVERO DEL CORRO Bd. Res. No. 72 dtd. March 6, 2013 31-Dec-15 dtd. Dec. 4, 2015 1-Jan-16 31-Dec-18

Bd. Res. No. 247


5287 EDGARDO BASMAYOR FACISTOL Bd. Res. No. 72 dtd. March 6, 2013 31-Dec-15 dtd. Dec. 14, 2015 1-Jan-16 31-Dec-18

Page 515
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
IN THE PRACTICE OF PUBLIC ACCOUNTANCY
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Bd. Res. No. 120


5288 JONALEE COJA MASLOG Bd. Res. No. 72 dtd. March 6, 2013 31-Dec-15 dtd. May 17, 2016 17-May-16 31-Dec-18

Bd. Res. No. 51


5289 IVY MARIE GUADEZ MANCOL Bd. Res. No. 88 dtd. April 16, 2013 31-Dec-15 dtd. Feb. 18, 2016 18-Feb-16 31-Dec-18

Bd. Res. No. 223


5290 OLLYGAR VON ALVARADO PALAY Bd. Res. No. 88 dtd. April 16, 2013 31-Dec-15 dtd. Dec. 1, 2015 1-Jan-16 31-Dec-18

Bd. Res. No. 03


5291 ROIBEN TOLENTINO BAUN Bd. Res. No. 88 dtd. April 16, 2013 31-Dec-15 dtd. Jan. 18, 2017 18-Jan-17 31-Dec-19

Bd. Res. No. 162


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

Bd. Res. No. 172


dtd. Sept. 21,
5293 AURORA FLAVIANO SOLOMIA Bd. Res. No. 89 dtd. April 16, 2013 31-Dec-15 2015 1-Jan-16 31-Dec-18

Bd. Res. No. 230


5294 REMELYN TANONG LUMABAO Bd. Res. No. 89 dtd. April 16, 2013 31-Dec-15 dtd. Dec. 1, 2015 1-Jan-16 31-Dec-18

Bd. Res. No. 213


5295 ROSELITO CALAYAG ELEAZAR Bd. Res. No. 89 dtd. April 16, 2013 31-Dec-15 dtd. April 20, 2017 20-Apr-17 4-Sep-20

Page 516
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
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Bd. Res. No. 189


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

Bd. Res. No. 355


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

Bd. Res. No. 187


5298 EMILIA SY ONG Bd. Res. No. 90 dtd. April 16, 2013 31-Dec-15 dtd. Oct. 14, 2015 1-Jan-16 31-Dec-18

Bd. Res. No. 156


dtd. August 24,
5299 JACKIE LOU ROXAS OCBENIA Bd. Res. No. 91 dtd. April 16, 2013 31-Dec-15 2015 1-Jan-16 31-Dec-18

Bd. Res. No. 123


5300 MARLON BOMBON DINGCO Bd. Res. No. 91 dtd. April 16, 2013 31-Dec-15 dtd. May 23, 2016 23-May-16 31-Dec-18

Bd. Res. No. 228


5301 SHERWYNN LAURENCE L. SAY Bd. Res. No. 91 dtd. April 16, 2013 31-Dec-15 dtd. Dec. 1, 2015 1-Jan-16 31-Dec-18

Bd. Res. No. 187


5302 FILMARK JUMALON BAO Bd. Res. No. 92 dtd. April 16, 2013 31-Dec-15 dtd. Oct. 14, 2015 1-Jan-16 31-Dec-18

Bd. Res. No. 92


5303 HERSEY L. ANGULUAN dtd. April 16, 2013 16-Apr-13 31-Dec-15

Page 517
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
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Bd. Res. No. 270


5304 LILY MARILYN E. PASCUA Bd. Res. No. 92 dtd. April 16, 2013 31-Dec-15 dtd. Dec. 28, 2015 1-Jan-16 31-Dec-18

Bd. Res. No. dtd.


5305 MEENA TRONCO DASWANI Bd. Res. No. 92 dtd. April 16, 2013 31-Dec-15 May 12, 2017 12-May-17 22-Jun-20

Bd. Res. No. 92


5306 MERRIAM UY OCAMPO dtd. April 16, 2013 16-Apr-13 31-Dec-15

Bd. Res. No. 190


5307 RICARDO MARQUEZ DE GUZMAN Bd. Res. No. 92 dtd. April 16, 2013 31-Dec-15 dtd. Oct. 14, 2015 1-Jan-16 31-Dec-18

Bd. Res. No. 77


5308 RAMON MARINO MARTINEZ Bd. Res. No. 92 dtd. April 16, 2013 31-Dec-15 dtd. Mar. 28, 2016 28-Mar-16 31-Dec-18

Bd. Res. No. 63


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

Bd. Res. No. 99


dtd. April 17,
5310 MA. LUZ T. PADOLINA 2013 17-Apr-13 31-Dec-15

Bd. Res. No. 245


5311 MELINDA CERVANTES PEREZ Bd. Res. No. 99 dtd. April 17, 2013 31-Dec-15 dtd. Dec. 14, 2015 1-Jan-16 31-Dec-18

Page 518
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
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Bd. Res. No. 117


5312 MARIO LOZADA LABORDO Bd. Res. No. 111 dtd. June 4, 2013 31-Dec-15 dtd. May 5, 2016 5-May-16 31-Dec-18

Bd. Res. No. 227


5313 REBECCA FORRO BARTOCILLO Bd. Res. No. 112 dtd. June 4, 2013 31-Dec-15 dtd. Dec. 1, 2015 1-Jan-16 31-Dec-18

Bd. Res. No. 165


dtd. Sept. 17,
5314 ROANN KENNETH BOLESA AGUIRRE Bd. Res. No. 112 dtd. June 4, 2013 31-Dec-15 2015 1-Jan-16 31-Dec-18

Bd. Res. No. 20


dtd. February 9,
5315 EDMUND EDU HILARIO Bd. Res. No. 113 dtd. June 4, 2013 31-Dec-15 2016 9-Feb-16 31-Dec-18
CANCELLED - Partner of
Ramon F. Garcia &
Company under Board
Bd. Res. No. 113 Ares. 10 dated August 13,
5316 LILIBETH I. SAMONTE dtd. June 4, 2013 4-Jun-13 31-Dec-15 2014

Bd. Res. No. 113


5317 MAXIMO PAMITTAN DOMINGO dtd. June 4, 2013 4-Jun-13 31-Dec-15

Bd. Res. No. 114


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

Bd. Res. No. 40


5319 CONCORDIO SABAC QUISAOT Bd. Res. No. 114 dtd. June 4, 2013 31-Dec-15 dtd. Feb. 11, 2016 11-Feb-16 31-Dec-18

Page 519
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Bd. Res. No. 38


5320 CHARISSE PAREDES BACURIO Bd. Res. No. 114 dtd. June 4, 2013 31-Dec-15 dtd. Feb. 11, 2016 11-Feb-16 31-Dec-18

Bd. Res. No. 09


5321 PURA MATABANG PARAYNO Bd. Res. No. 114 dtd. June 4, 2013 31-Dec-15 dtd. Feb. 9, 2016 9-Feb-16 31-Dec-18

Bd. Res. No. 198


dtd. November 2,
5322 WINNIE DY DE JESUS Bd. Res. No. 114 dtd. June 4, 2013 31-Dec-15 2015 1-Jan-16 31-Dec-18

Bd. Res. No. 155


dtd. August 24,
5323 AMELIA AMARANTE IRINCO Bd. Res. No. 115 dtd. June 4, 2013 31-Dec-15 2015 1-Jan-16 31-Dec-18

Bd. Res. No. 115


5324 CLARIZA SISON IDIO dtd. June 4, 2013 4-Jun-13 31-Dec-15

Bd. Res. No. 324


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

Bd. Res. No. 235


5326 RACHEL ROSETTE ESTUART SILVA Bd. Res. No. 115 dtd. June 4, 2013 31-Dec-15 dtd. Dec. 4, 2015 1-Jan-16 31-Dec-18

Bd. Res. No. 129


dtd. August 28,
5327 DYESEBEL CALANUGA CARATO 2013 28-Aug-13 31-Dec-15

Page 520
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
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Bd. Res. No. 129 dtd. August 28, Bd. Res. No. dtd.
5328 ENRICO C. MENDOZA 2013 31-Dec-15 Feb. 8, 2018 8-Feb-18 12-Sep-21

Bd. Res. No. 129 dtd. August 28, Bd. Res. No. 69
5329 NIÑA C. ACUZAR 2013 31-Dec-15 dtd. July 8, 2015 1-Jan-16 31-Dec-18

Bd. Res. No. 206


Bd. Res. No. 129 dtd. August 28, dtd. November 2,
5330 PAULINETTE TIONG MADURAMENTE 2013 31-Dec-15 2015 1-Jan-16 31-Dec-18

Bd. Res. No. 130


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

Bd. Res. No. 163


Bd. Res. No. 130 dtd. August 28, dtd. Sept. 17,
5332 PETER OQUENDO TULIO 2013 31-Dec-15 2015 1-Jan-16 31-Dec-18

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

Bd. Res. No. 131 dtd. August 28, Bd. Res. No. 04
5334 JASON VALENZUELA DE VEYRA 2013 31-Dec-15 dtd. JAN. 27, 2016 27-Jan-16 31-Dec-18

Bd. Res. No. 131 dtd. August 28, Bd. Res. No. 112
5335 RAMIL B. DE LOS REYES 2013 31-Dec-15 dtd. Apr. 19, 2016 19-Apr-16 31-Dec-18

Page 521
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
IN THE PRACTICE OF PUBLIC ACCOUNTANCY
As of April 30, 2018
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. August 28, Bd. Res. No. 112
5336 RICARDO A. TUASON 2013 31-Dec-15 dtd. Apr. 19, 2016 19-Apr-16 31-Dec-18

Bd. Res. No. 131


dtd. August 28,
5337 RODERICK TIAMA ENRIQUEZ 2013 28-Aug-13 31-Dec-15

Bd. Res. No. 79


Bd. Res. No. 132 dtd. August 28, dtd. March 10,
5338 RONALD ERIC CO BUEN 2013 31-Dec-15 2017 10-Mar-17 26-Sep-20

Bd. Res. No. 153


Bd. Res. No. 132 dtd. August 28, dtd. August 17,
5339 JUCO-AMPARO-DE GUZMAN & COMPANY 2013 31-Dec-15 2015 1-Jan-16 31-Dec-18

Bd. Res. No. 133


dtd. August 28,
5340 EFREN BETIONG DUMAUAL 2013 28-Aug-13 31-Dec-15

Bd. Res. No. 206


Bd. Res. No. 133 dtd. August 28, dtd. November 2,
5341 MARK OLIVER GRIJALVO MADURAMENTE 2013 31-Dec-15 2015 1-Jan-16 31-Dec-18

Bd. Res. No. 201


Bd. Res. No. 133 dtd. August 28, dtd. November 2,
5342 VIVIEN P. MEJOS-KEMPIS 2013 31-Dec-15 2015 1-Jan-16 31-Dec-18

Bd. Res. No. dtd.


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

Page 522
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
IN THE PRACTICE OF PUBLIC ACCOUNTANCY
As of April 30, 2018
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. 135
dtd. August 11,
5344 ARNOLD SAGUN GARRIDO Bd. Res. No. 138 dtd. Sept. 9, 2013 31-Dec-15 2015 1-Jan-16 31-Dec-18

Bd. Res. No. 229


5345 DENNIS QUENITA ABILLADA Bd. Res. No. 138 dtd. Sept. 9, 2013 31-Dec-15 dtd. Dec. 1, 2015 1-Jan-16 31-Dec-18

Bd. Res. No. ___


5346 DIVINE LOVE SERRANO BOTE Bd. Res. No. 138 dtd. Sept. 9, 2013 31-Dec-15 dtd. April 10, 2017 10-Apr-17 10-May-20

Bd. Res. No. 145


dtd. August 17,
5347 JULIUS MADUCDOC ABES Bd. Res. No. 138 dtd. Sept. 9, 2013 31-Dec-15 2015 1-Jan-16 31-Dec-18

Bd. Res. No. ___


5348 JOEL SAMORAMOS RUBI Bd. Res. No. 139 dtd. Sept. 9, 2013 31-Dec-15 dtd. April 10, 2017 10-Apr-17 17-Apr-20

Bd. Res. No. 62


5349 NANCY ARELLAGA JAPITAN Bd. Res. No. 139 dtd. Sept. 9, 2013 31-Dec-15 dtd. Feb. 19, 2016 19-Feb-16 31-Dec-18

Bd. Res. No. 67


5350 RODOLFO MINA TIERRA, JR. Bd. Res. No. 139 dtd. Sept. 9, 2013 31-Dec-15 dtd. July 8, 2015 1-Jan-16 31-Dec-18

Bd. Res. No. 131


dtd. August 11,
5351 ROSITA P. ROBELO Bd. Res. No. 139 dtd. Sept. 9, 2013 31-Dec-15 2015 1-Jan-16 31-Dec-18

Page 523
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
IN THE PRACTICE OF PUBLIC ACCOUNTANCY
As of April 30, 2018
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


5352 CECILIA S. MAGALONA Bd. Res. No. 140 dtd. Sept. 9, 2013 31-Dec-15 dtd. July 7, 2016 7-Jul-16 31-Dec-18

Bd. Res. No. 140


5353 DULCEFLOR N. MONTEAGUDO dtd. Sept. 9, 2013 9-Sep-13 31-Dec-15

Bd. Res. No. 140


5354 ZITA BETONIO JABAY dtd. Sept. 9, 2013 9-Sep-13 31-Dec-15

Bd. Res. No. 38


5355 ERROL MADULA LAGUMBAY Bd. Res. No. 141 dtd. Sept. 9, 2013 31-Dec-15 dtd. Feb. 11, 2016 11-Feb-16 31-Dec-18

Bd. Res. No. 141


5356 JONAH RUTH SOBERANO PUCAN dtd. Sept. 9, 2013 9-Sep-13 31-Dec-15

Bd. Res. No. 142


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

Bd Res. No. 86
5358 MARIO CAGUISANO VELICARIA Bd. Res. No. 142 dtd. Sept. 9, 2013 31-Dec-15 dtd. Mar. 31, 2016 31-Mar-16 31-Dec-18

Bd. Res. No. 227


5359 JAKE TAAWAN ALTIYEN Bd. Res. No. 143 dtd. Sept. 9, 2013 31-Dec-15 dtd. Dec. 1, 2015 1-Jan-16 31-Dec-18

Page 524
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
IN THE PRACTICE OF PUBLIC ACCOUNTANCY
As of April 30, 2018
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. 237


5360 JAMES BORRES LADO Bd. Res. No. 143 dtd. Sept. 9, 2013 31-Dec-15 dtd. Dec. 4, 2015 1-Jan-16 31-Dec-18

Bd. Res. No. 132


dtd. August 11,
5361 RANIL DUTOSME MELGO Bd. Res. No. 143 dtd. Sept. 9, 2013 31-Dec-15 2015 1-Jan-16 31-Dec-18

Bd. Res. No. 132


Bd. Res. No. 168 dtd. Sept. 27, dtd. August 11,
5362 ENRICO ANTONIO BLAS 2013 31-Dec-15 2015 1-Jan-16 31-Dec-18
Cancelled- Approved Board
Resolution No. 305 dated
Bd. Res. No. 168 Dec. 27, 2013 under
dtd. Sept. 27, partnerships J.A. Banaria &
5363 JOJO JABRICA DE QUITO 2013 27-Sep-13 31-Dec-15 Company

Bd. Res. No. 168 dtd. Sept. 27, Bd. Res. No. 121
5364 JANELLE GALLEGO PANUDA 2013 31-Dec-15 dtd. July 24, 2015 1-Jan-16 31-Dec-18

Bd. Res. No. 168 dtd. Sept. 27, Bd Res. No. 86


5365 JUDITH ENCINA PRECIADOS 2013 31-Dec-15 dtd. Mar. 31, 2016 31-Mar-16 31-Dec-18

Bd. Res. No. 419


Bd. Res. No. 168 dtd. Sept. 27, dtd. November
5366 RENAN YOSORES SAGALES 2013 31-Dec-15 24, 2016 24-Nov-16 31-Dec-18

Bd. Res. No. 203


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

Page 525
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
IN THE PRACTICE OF PUBLIC ACCOUNTANCY
As of April 30, 2018
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.
Bd. Res. No. 171 dtd. Sept. 27, 2499 dtd. Dec.
5368 HECTOR U. SANTOS, JR. 2013 31-Dec-15 14, 2015 1-Jan-16 31-Dec-18

Bd. Res. No. dtd.


5369 JOEBUENA PAEZ ROSILLO Bd. Res. No. 25 dtd. Feb. 9, 2016 31-Dec-18 April 2, 2018 2-Apr-18 30-Dec-21

Bd. Res. No. 171


dtd. Sept. 27,
5370 MARIJUNE TAPALES LETARGO 2013 27-Sep-13 31-Dec-15

Bd. Res. No. 178


5371 EDWIN S. SIVA dtd. Oct. 29, 2013 29-Oct-13 31-Dec-15

Bd. Res. No. 141


dtd. March 28,
5372 JULIUS TABUG ABAN Bd. Res. No. 178 dtd. Oct. 29, 2013 31-Dec-15 2017 28-Mar-17 1-Jan-20

Bd. Res. No. 205


dtd. November 2,
5373 LILIBETH RIVERA PEREIRA Bd. Res. No. 178 dtd. Oct. 29, 2013 31-Dec-15 2015 1-Jan-16 31-Dec-18

Bd. Res. No. 178


5374 PONCIANO EDAL ADAG, JR. dtd. Oct. 29, 2013 29-Oct-13 31-Dec-15

Bd. Res. No. 178


5375 RIZZA FRANES WELGAS dtd. Oct. 29, 2013 29-Oct-13 31-Dec-15

Page 526
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
IN THE PRACTICE OF PUBLIC ACCOUNTANCY
As of April 30, 2018
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. 63


5376 MINETTE REGGIE PINEDA IRINCO Bd. Res. No. 179 dtd. Oct. 29, 2013 31-Dec-15 dtd. July 8, 2015 1-Jan-16 31-Dec-18

Bd. Res. No. 156


dtd. August 24,
5377 NICANOR C. ABALOS Bd. Res. No. 179 dtd. Oct. 29, 2013 31-Dec-15 2015 1-Jan-16 31-Dec-18

Bd. Res. No. dtd.


5378 VERSUELO RIVERA GARCIA, III Bd. Res. No. 68 dtd. July 8, 2015 31-Dec-18 Feb. 8, 2018 8-Feb-18 1-Mar-21

Bd. Res. No. 180


5379 NILDA C. BARRERA dtd. Oct. 29, 2013 29-Oct-13 31-Dec-15

Bd. Res. No. 110


5380 VICTORIA MALUENDA MOZO Bd. Res. No. 180 dtd. Oct. 29, 2013 31-Dec-15 dtd. Apr. 15, 2016 15-Apr-16 31-Dec-18

Bd. Res. No. 181


5381 DANIEVAL TABANG LLACUNA dtd. Oct. 29, 2013 29-Oct-13 31-Dec-15

Bd. Res. No. 242


5382 MINA ALCANTARA-DANGA Bd. Res. No. 181 dtd. Oct. 29, 2013 31-Dec-15 dtd. Dec. 4, 2015 1-Jan-16 31-Dec-18

Bd. Res. No. 242


5383 RITZ ARRIESGADO PASCUA Bd. Res. No. 181 dtd. Oct. 29, 2013 31-Dec-15 dtd. Dec. 4, 2015 1-Jan-16 31-Dec-18

Page 527
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
IN THE PRACTICE OF PUBLIC ACCOUNTANCY
As of April 30, 2018
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. 57


5384 JOSEPH SIARON ESTORNINOS Bd. Res. No. 182 dtd. Oct. 29, 2013 31-Dec-15 dtd. Feb. 19, 2016 19-Feb-16 31-Dec-18

Bd. Res. No. 182


5385 MELANIE ESPAÑOLA LIMSIACO dtd. Oct. 29, 2013 29-Oct-13 31-Dec-15

Bd. Res. No. 207


dtd. November 2,
5386 RAUL CASTELO CALDERON Bd. Res. No. 182 dtd. Oct. 29, 2013 31-Dec-15 2015 1-Jan-16 31-Dec-18

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

Bd. Res. No. 225


5388 JOSEPH ALEGADO REBADULLA Bd. Res. No. 183 dtd. Oct. 29, 2013 31-Dec-15 dtd. Dec. 1, 2015 1-Jan-16 31-Dec-18

Bd. Res. No. 184


5389 RALLEN FAUSTINO GATDULA Bd. Res. No. 183 dtd. Oct. 29, 2013 31-Dec-15 dtd. Oct. 14, 2015 1-Jan-16 31-Dec-18

Bd. Res. No. 226


5390 IAN DECENA DAVID Bd. Res. No. 183 dtd. Oct. 29, 2013 31-Dec-15 dtd. Dec. 1, 2015 1-Jan-16 31-Dec-18

Bd. Res. No. 239


5391 ELENO OCAMPO BURAY, JR. Bd. Res. No. 184 dtd. Oct. 29, 2013 31-Dec-15 dtd. Dec. 4, 2015 1-Jan-16 31-Dec-18

Page 528
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
IN THE PRACTICE OF PUBLIC ACCOUNTANCY
As of April 30, 2018
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. 184


5392 GAZELLE VILLARBA REYES dtd. Oct. 29, 2013 29-Oct-13 31-Dec-15

Bd. Res. No. 08


5393 HENIDA GENTUYA GENISE Bd. Res. No. 184 dtd. Oct. 29, 2013 31-Dec-15 dtd. Feb. 9, 2016 9-Feb-16 31-Dec-18

Bd. Res. No. 184


5394 JOSEPH CASTILLO MONTEMAYOR dtd. Oct. 29, 2013 29-Oct-13 31-Dec-15

Bd. Res. No. 205


dtd. November 2,
5395 MILA MASCAREÑAS DE ASIS Bd. Res. No. 184 dtd. Oct. 29, 2013 31-Dec-15 2015 1-Jan-16 31-Dec-18

Bd. Res. No. 185


5396 CORDOVA JAYME & CO. dtd. Oct. 29, 2013 29-Oct-13 31-Dec-15

Bd. Res. No. 14


5397 PALINSAD JIMENEZ & ASSOCIATES Bd. Res. No. 185 dtd. Oct. 29, 2013 31-Dec-15 dtd. Feb. 9, 2016 9-Feb-16 31-Dec-18

Bd. Res. No.


2246 dtd. Dec. 1,
5398 EMILIO CASTRO BAUTISTA Bd. Res. No. 186 dtd. Oct. 29, 2013 31-Dec-15 2015 1-Jan-16 31-Dec-18

Bd. Res. No. 186


5399 JOYCE CAROL PAGAL ELMIDO dtd. Oct. 29, 2013 29-Oct-13 31-Dec-15

Page 529
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
IN THE PRACTICE OF PUBLIC ACCOUNTANCY
As of April 30, 2018
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. 123


5400 LILIBETH P. TABAÑAG Bd. Res. No. 186 dtd. Oct. 29, 2013 31-Dec-15 dtd. May 23, 2016 23-May-16 31-Dec-18

Bd. Res. No. 196


dtd. November 2,
5401 LUCELLE KEITH MENDOZA TRILLANA Bd. Res. No. 186 dtd. Oct. 29, 2013 31-Dec-15 2015 1-Jan-16 31-Dec-18

Bd. Res. No. 444


5402 NESTOR BARIRING VARELA, JR. Bd. Res. No. 186 dtd. Oct. 29, 2013 31-Dec-15 dtd. Dec. 14, 2016 14-Dec-16 31-Dec-18

Bd. Res. No. 227


5403 CONCESO S. ARRIOLA Bd. Res. No. 187 dtd. Oct. 29, 2013 31-Dec-15 dtd. Dec. 1, 2015 1-Jan-16 31-Dec-18

Bd. Res. No. 187


5404 CYRIL FRANCE SALCEDO TRINIDAD dtd. Oct. 29, 2013 29-Oct-13 31-Dec-15

Bd. Res. No. dtd.


5405 EDEN CIPRIANO ENCINARES Bd. Res. No. 187 dtd. Oct. 29, 2013 31-Dec-15 May 12, 2017 12-May-17 1-Jan-20

Bd. Res. No. 187


5406 ELIZABETH CASTILLO PINGA dtd. Oct. 29, 2013 29-Oct-13 31-Dec-15

Bd. Res. No. 187


5407 HAZEL CABLE NICOLASORA dtd. Oct. 29, 2013 29-Oct-13 31-Dec-15

Page 530
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
IN THE PRACTICE OF PUBLIC ACCOUNTANCY
As of April 30, 2018
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. 243


5408 SOLEDAD MAURICIO SARTIN & CO. dtd. Oct. 29, 2013 29-Oct-13 31-Dec-15

Bd. Res. No. 254


5409 HANS EDISON B. SIMART dtd. Dec. 9, 2013 9-Dec-13 31-Dec-15

Bd. Res. No. 254


5410 JOBELLE ORDOÑEZ MENDOZA dtd. Dec. 9, 2013 9-Dec-13 31-Dec-15

Bd. Res. No. 254


5411 LESTER LAURENCE SALVADOR BAGUEC dtd. Dec. 9, 2013 9-Dec-13 31-Dec-15

Bd. Res. No. 112


5412 MARK MOSES CABE ALCERA Bd. Res. No. 254 dtd. Dec. 9, 2013 31-Dec-15 dtd. Apr. 19, 2016 19-Apr-16 31-Dec-18

Bd. Res. No. 254


5413 NINA NEA SISPEREZ LACSON dtd. Dec. 9, 2013 9-Dec-13 31-Dec-15

Bd. Res. No. 270


5414 HENSON MANGAGIL EYEG Bd. Res. No. 257 dtd. Dec. 9, 2013 31-Dec-15 dtd. Dec. 28, 2015 1-Jan-16 31-Dec-18

Bd. Res. No.


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

Page 531
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
IN THE PRACTICE OF PUBLIC ACCOUNTANCY
As of April 30, 2018
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. 238


5416 ETHEL DILAO QUINIO Bd. Res. No. 276 dtd. Dec. 18, 2013 31-Dec-15 dtd. Dec. 4, 2015 1-Jan-16 31-Dec-18

JANICE RAMOS VILORIA ( Formerly: JANICE BALLARES Bd. Res. No. 63


5417 RAMOS) Bd. Res. No. 276 dtd. Dec. 18, 2013 31-Dec-15 dtd. Feb. 19, 2016 19-Feb-16 31-Dec-18

Bd. Res. No. 22


5418 JONATHAN BILTZ DE VEYRA Bd. Res. No. 276 dtd. Dec. 18, 2013 31-Dec-15 dtd. Feb. 9, 2016 9-Feb-16 31-Dec-18

Bd Res. No. 90
5419 LADY ANNE BAJET VALENCIA Bd. Res. No. 276 dtd. Dec. 18, 2013 31-Dec-15 dtd. Mar. 31, 2016 31-Mar-16 31-Dec-18

Bd. Res. No. 241


5420 EDWIN MAGANDING DELOS SANTOS, JR. Bd. Res. No. 277 dtd. Dec. 18, 2013 31-Dec-15 dtd. Dec. 4, 2015 1-Jan-16 31-Dec-18

Bd. Res. No. 118


5421 JOSEPH DENNIS CALILUNG SANGALANG Bd. Res. No. 277 dtd. Dec. 18, 2013 31-Dec-15 dtd. May 5, 2016 5-May-16 31-Dec-18

Bd. Res. No. 277


5422 RAELYN TALIDONG TALIDONG dtd. Dec. 18, 2013 18-Dec-13 31-Dec-15

Bd. Res. No. 146


dtd. August 17,
5423 EDSA CABARIBAN BEROY-BANTILAN Bd. Res. No. 278 dtd. Dec. 18, 2013 31-Dec-15 2015 1-Jan-16 31-Dec-18

Page 532
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
IN THE PRACTICE OF PUBLIC ACCOUNTANCY
As of April 30, 2018
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. 65


5424 JOSEPH SULIT ASI Bd. Res. No. 278 dtd. Dec. 18, 2013 31-Dec-15 dtd. Feb. 19, 2016 19-Feb-16 31-Dec-18

Bd. Res. No. 190


5425 MAY S. MAÑIGOS Bd. Res. No. 278 dtd. Dec. 18, 2013 31-Dec-15 dtd. Oct. 14, 2015 1-Jan-16 31-Dec-18

Bd. Res. No. 278


5426 ROWENA GOCOTANO RODRIGUEZ dtd. Dec. 18, 2013 18-Dec-13 31-Dec-15

Bd. Res. No. 228


5427 SALVACION S. TARRAYA Bd. Res. No. 278 dtd. Dec. 18, 2013 31-Dec-15 dtd. Dec. 1, 2015 1-Jan-16 31-Dec-18

Bd. Res. No.


____ dtd. April
5428 EARL JOHN ESGUERRA LUMABAN Bd. Res. No. 286 dtd. Dec. 23, 2013 31-Dec-15 10, 2017 10-Apr-17 8-Feb-20

Bd. Res. No. 269


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

Bd. Res. No. 291


5430 ANNE VALERIE CORAÑES GONZALES dtd. Dec. 23, 2013 23-Dec-13 31-Dec-15

Bd. Res. No. 206


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

Page 533
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
IN THE PRACTICE OF PUBLIC ACCOUNTANCY
As of April 30, 2018
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. 235
dtd. August 23,
5432 HILARIO G. DUMASAN Bd. Res. No. 291 dtd. Dec. 23, 2013 31-Dec-15 2016 23-Aug-16 31-Dec-18

Bd. Res. No. 265


5433 NATIVIDAD L. OANI Bd. Res. No. 291 dtd. Dec. 23, 2013 31-Dec-15 dtd. Dec. 21, 2015 1-Jan-16 31-Dec-18

Bd. Res. No. 24


5434 IAN BULABOG EDRADAN Bd. Res. No. 293 dtd. Dec. 23, 2013 31-Dec-15 dtd. Feb. 9, 2016 9-Feb-16 31-Dec-18

Bd. Res. No. dtd.


5435 GRACE LAGATIC RODRIGUEZ Bd. Res. No. 293 dtd. Dec. 23, 2013 31-Dec-15 July 18, 2017 18-Jul-17 31-May-20

Bd. Res. No. 34


5436 GENEROSO PALMA PALENCIA Bd. Res. No. 293 dtd. Dec. 23, 2013 31-Dec-15 dtd Feb. 9, 2016 9-Feb-16 31-Dec-18

MAJELEINE BALINGIT KIM ( Formerly: MAJELEINE Bd. Res. No. 189


5437 ONTIVEROS BALINGIT) Bd. Res. No. 293 dtd. Dec. 23, 2013 31-Dec-15 dtd. Oct. 14, 2015 1-Jan-16 31-Dec-18

Bd. Res. No. 79


dtd. March 10,
5438 ROSEMARIE REYES DALANGIN Bd. Res. No. 293 dtd. Dec. 23, 2013 31-Dec-15 2017 10-Mar-17 15-Mar-20

Bd. Res. No. 133


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

Page 534
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
IN THE PRACTICE OF PUBLIC ACCOUNTANCY
As of April 30, 2018
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. 164
dtd. Sept. 17,
5440 CATHERINE MORALEJO TOLENTINO Bd. Res. No. 298 dtd. Dec. 27, 2013 31-Dec-15 2015 1-Jan-16 31-Dec-18

Bd. Res. No. 132


5441 CELESTE SUMO CABANACAN Bd. Res. No. 298 dtd. Dec. 27, 2013 31-Dec-15 dtd. June 7, 2016 7-Jun-16 31-Dec-18

Bd. Res. No. 298


5442 DONNA MAE UY FRONDOZO dtd. Dec. 27, 2013 27-Dec-13 31-Dec-15

Bd. Res. No. 172


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

Bd Res. No. 87
5444 CRISTIAN MANZON PALLANAN Bd. Res. No. 299 dtd. Dec. 27, 2013 31-Dec-15 dtd. Mar. 31, 2016 31-Mar-16 31-Dec-18

Bd. Res. No. 269


5445 JESUS ROGELIO GUTIERREZ GAMIL Bd. Res. No. 299 dtd. Dec. 27, 2013 31-Dec-15 dtd. Dec. 28, 2015 1-Jan-16 31-Dec-18

Bd. Res. No. 25


5446 LEO BARCINAS TESORERO Bd. Res. No. 299 dtd. Dec. 27, 2013 31-Dec-15 dtd. Feb. 9, 2016 9-Feb-16 31-Dec-18

Bd. Res. No. 185


5447 J. A. BANARIA & COMPANY Bd. Res. No. 305 dtd. Dec. 27, 2013 31-Dec-15 dtd. Oct. 14, 2015 1-Jan-16 31-Dec-18

Page 535
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
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PREVIOUS ACCREDITATION APPROVAL
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Bd. Res. No. 250


5448 PELAYO, YU & CO. Bd. Res. No. 305 dtd. Dec. 27, 2013 31-Dec-15 dtd. Dec. 14, 2015 1-Jan-16 31-Dec-18

Bd. Res. No. 306


5449 CHARLES JERICKSON RODRIGUEZ ONG dtd. Dec. 27, 2013 27-Dec-13 31-Dec-15

Bd. Res. No. 78


dtd. March 28,
5450 EDNA LOCQUIAO BOTANES Bd. Res. No. 306 dtd. Dec. 27, 2013 31-Dec-15 2016 28-Mar-16 31-Dec-18

Bd. Res. No. 20


dtd. February 9,
5451 ELEANOR PADOLINA HIPOLITO Bd. Res. No. 306 dtd. Dec. 27, 2013 31-Dec-15 2016 9-Feb-16 31-Dec-18

Bd. Res. No.186


5452 JOCELYN FERNANDO RAMOS Bd. Res. No. 306 dtd. Dec. 27, 2013 31-Dec-15 dtd. Oct. 14, 2015 1-Jan-16 31-Dec-18

Bd. Res. No. 20


dtd. February 9,
5453 MELBA C. MATULA Bd. Res. No. 306 dtd. Dec. 27, 2013 31-Dec-15 2016 9-Feb-16 31-Dec-18

Bd. Res. No. ___


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

Bd. Res. No. 135


dtd. August 11,
5455 DANILO ATANACIO OLA Bd. Res. No. 307 dtd. Dec. 27, 2013 31-Dec-15 2015 1-Jan-17 31-Dec-18

Page 536
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
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Bd. Res. No. 218


5456 MARIA ELENA ONGKINGCO-SANTOS Bd. Res. No. 307 dtd. Dec. 27, 2013 31-Dec-15 dtd. April 20, 2017 20-Apr-17 23-Apr-20

Bd. Res. No. 77


dtd. March 10,
5457 MARIE STACY MARGARETT PILAPIL DIAZ Bd. Res. No. 307 dtd. Dec. 27, 2013 31-Dec-15 2017 10-Mar-17 25-Sep-20

Bd. Res. No. 25


5458 RONALDO VILLANUEVA SANTOS Bd. Res. No. 307 dtd. Dec. 27, 2013 31-Dec-15 dtd. Feb. 9, 2016 9-Feb-16 31-Dec-18

Bd. Res. No. 308


5459 AUGUSTO PARIS BORRA dtd. Dec. 27, 2013 27-Dec-13 31-Dec-15

Bd. Res. No. 267


5460 ERNESTO R. MORANO Bd. Res. No. 308 dtd. Dec. 27, 2013 31-Dec-15 dtd. Dec. 28, 2015 1-Jan-16 31-Dec-18

Bd. Res. No. 308


5461 NORBERTO MANALO RESMA dtd. Dec. 27, 2013 27-Dec-13 31-Dec-15

Bd. Res. No. 207


dtd. August 12,
5462 ROMEL BASILIO BURNOT Bd. Res. No. 308 dtd. Dec. 27, 2013 31-Dec-15 2016 12-Aug-16 31-Dec-18

Bd. Res. No. 117


5463 TERESITA AMIO PELEJO Bd. Res. No. 308 dtd. Dec. 27, 2013 31-Dec-15 dtd. May 5, 2016 5-May-16 31-Dec-18

Page 537
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
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Bd. Res. No. 62


5464 DINAH PALATINO-BALUYUT Bd. Res. No. 309 dtd. Dec. 27, 2013 31-Dec-15 dtd. Feb. 19, 2016 19-Feb-16 31-Dec-18

Bd. Res. No. 142


dtd. March 28,
5465 ERMIN G. GRANADA Bd. Res. No. 309 dtd. Dec. 27, 2013 31-Dec-15 2017 28-Mar-17 3-May-20

Bd. Res. No. 309


5466 KRISTOFERSON TORDECILLAS DE SILVA dtd. Dec. 27, 2013 27-Dec-13 31-Dec-15

Bd. Res. No. 309


5467 MARISSA C. LUNARIA dtd. Dec. 27, 2013 27-Dec-13 31-Dec-15

Bd. Res. No. 204


dtd. August 12,
5468 STEPHANY SHEREEN OPIS PRUDENCIO Bd. Res. No. 309 dtd. Dec. 27, 2013 31-Dec-15 2016 12-Aug-16 31-Dec-18

Bd. Res. No. dtd.


5469 ANTONINO DELA CRUZ FERRER Bd. Res. No. 317 dtd. Dec. 27, 2013 31-Dec-15 Sept. 18, 2017 18-Sep-17 11-Sep-20

Bd. Res. No. 44


5470 AURELIO MATAMIS PALARCA Bd. Res. No. 317 dtd. Dec. 27, 2013 31-Dec-15 dtd. Feb. 9, 2017 9-Feb-17 29-Sep-20

Bd. Res. No. 95


5471 CLAIRE GARCIA TRESVALLES Bd. Res. No. 317 dtd. Dec. 27, 2013 31-Dec-15 dtd. Apr. 12, 2016 12-Apr-16 31-Dec-18

Page 538
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Bd. Res. No. 268


5472 ROLITO VEYRA BITHAO Bd. Res. No. 317 dtd. Dec. 27, 2013 31-Dec-15 dtd. Dec. 28, 2015 1-Jan-16 31-Dec-18

Bd. Res. No. 223


5473 RYAN RANDALL PILAPIL ESQUILLO Bd. Res. No. 317 dtd. Dec. 27, 2013 31-Dec-15 dtd. Dec. 1, 2015 1-Jan-16 31-Dec-18

Bd. Res. No.


2297 dtd. Dec. 1,
5474 SHIELLA MARIE MENDOZA VILLANUEVA Bd. Res. No. 317 dtd. Dec. 27, 2013 31-Dec-15 2015 1-Jan-16 31-Dec-18

Bd. Res. No. 270


5475 MARICHU AGNES MISLOS ESCOBIO Bd. Res. No. 321 dtd. Dec. 27, 2013 31-Dec-15 dtd. Dec. 28, 2015 1-Jan-16 31-Dec-18

Bd. Res. No. 04


dtd. January 18,
5476 EDITA AGOL JAMIS Bd. Res. No. 326 dtd. Dec. 27, 2013 31-Dec-15 2018 10-Apr-20 4-Oct-20

Bd. Res. No. 326


5477 JUAN JAIME CAPIRAL CORTEZ dtd. Dec. 27, 2013 27-Dec-13 31-Dec-15

Bd. Res. No. 48


5478 LINA SIABABA ALAGON Bd. Res. No. 326 dtd. Dec. 27, 2013 31-Dec-15 dtd. Feb. 17, 2016 17-Feb-16 31-Dec-18

Bd. Res. No. 326


5479 PAULITA C. BALITA dtd. Dec. 27, 2013 27-Dec-13 31-Dec-15

Page 539
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Bd. Res. No. 326


5480 PURABELLA REYES AGRON dtd. Dec. 27, 2013 27-Dec-13 31-Dec-15

Bd. Res. No. 353


5481 CARLITA ALFORO LAGAÑOSA dtd. Dec. 27, 2013 27-Dec-13 31-Dec-15

Bd. Res. No. 201


dtd. November 2,
5482 JOEL HIETO GOGOLA Bd. Res. No. 353 dtd. Dec. 27, 2013 31-Dec-15 2015 1-Jan-16 31-Dec-18

Bd. Res. No. 242


5483 RECTO SORIANO LORENZO Bd. Res. No. 353 dtd. Dec. 27, 2013 31-Dec-15 dtd. Dec. 4, 2015 1-Jan-16 31-Dec-18

Bd. Res. No. 237


5484 REX BUYOC PORRAS Bd. Res. No. 353 dtd. Dec. 27, 2013 31-Dec-15 dtd. Dec. 4, 2015 1-Jan-16 31-Dec-18

Bd. Res. No. 227


5485 REYNANTE P. AGPAOA Bd. Res. No. 353 dtd. Dec. 27, 2013 31-Dec-15 dtd. Dec. 1, 2015 1-Jan-16 31-Dec-18

Bd. Res. No. 228


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

Bd. Res. No. 61


5487 MYRA SALGADO GATBONTON Bd. Res. No. 354 dtd. Dec. 27, 2013 31-Dec-15 dtd. Feb. 19, 2016 19-Feb-16 31-Dec-18

Page 540
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Bd. Res. No. 241


5488 NOEL GERONIMO CRUZ Bd. Res. No. 354 dtd. Dec. 27, 2013 31-Dec-15 dtd. Dec. 4, 2015 1-Jan-16 31-Dec-18

Bd. Res. No. 354


5489 ROBIN ANG LEE dtd. Dec. 27, 2013 27-Dec-13 31-Dec-15

Bd. Res. No. 248


dtd. August 25,
5490 YOLANDA NEMENZO REYES Bd. Res. No. 354 dtd. Dec. 27, 2013 31-Dec-15 2016 25-Aug-16 31-Dec-18

Bd. Res. No. 355


5491 CARLITO LLAVAN BAAC dtd. Dec. 27, 2013 27-Dec-13 31-Dec-15

Bd. Res. No. 248


5492 JOYCEL NUIQUE AGUILAR Bd. Res. No. 355 dtd. Dec. 27, 2013 31-Dec-15 dtd. Dec. 14, 2015 1-Jan-16 31-Dec-18

Bd. Res. No. 207


dtd. November 2,
5493 NOEL NAVARRO COBANGBANG Bd. Res. No. 355 dtd. Dec. 27, 2013 31-Dec-15 2015 1-Jan-16 31-Dec-18

Bd. Res. No. 355


5494 REGIENALD ESTRELLA ARTUZ dtd. Dec. 27, 2013 27-Dec-13 31-Dec-15

Bd. Res. No. 164


dtd. Sept. 17,
5495 ROEL SINGSON BATERNA Bd. Res. No. 355 dtd. Dec. 27, 2013 31-Dec-15 2015 1-Jan-16 31-Dec-18

Page 541
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
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Bd. Res. No. 38


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

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. dtd.


5498 MOISES REDILLAS DONDOYANO Bd. Res. No. 356 dtd. Dec. 27, 2013 31-Dec-15 May 12, 2017 12-May-17 25-Nov-20

Bd. Res. No. 172


5499 NELDA M. ROGUEL Bd. Res. No. 356 dtd. Dec. 27, 2013 31-Dec-15 dtd. April 7, 2017 7-Apr-17 21-May-20

Bd. Res. No. 26


5500 NENITA ANGELES REYES Bd. Res. No. 356 dtd. Dec. 27, 2013 31-Dec-15 dtd. Feb. 9, 2016 9-Feb-16 31-Dec-18

Bd. Res. No. 04


dtd. January 27,
5501 CAROLINE C. VILLANUEVA Bd. Res. No. 357 dtd. Dec. 27, 2013 31-Dec-15 2016 27-Jan-16 31-Dec-18

Bd. Res. No. 237


5502 JOSE MARI DOTOLLO PUA Bd. Res. No. 357 dtd. Dec. 27, 2013 31-Dec-15 dtd. Dec. 4, 2015 1-Jan-16 31-Dec-18

Bd. Res. No. 249


5503 JOSE TIBURCIO SALVADOR CANLAS Bd. Res. No. 357 dtd. Dec. 27, 2013 31-Dec-15 dtd. Dec. 14, 2015 1-Jan-16 31-Dec-18

Page 542
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
IN THE PRACTICE OF PUBLIC ACCOUNTANCY
As of April 30, 2018
PREVIOUS ACCREDITATION APPROVAL
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Bd. Res. No. 40(A) dtd. March 4, Bd. Res. No. dtd.
5504 LORETO PURA CATADMAN, JR. 2015 31-Dec-18 Feb. 8, 2018 18-Feb-18 28-Nov-21

Bd. Res. No. 131


dtd. August 11,
5505 SHEREE CELESTE M. RIVERA Bd. Res. No. 357 dtd. Dec. 27, 2013 31-Dec-15 2015 1-Jan-16 31-Dec-18

Bd. Res. No. 80


5506 ANABELLE ALSONADO SENADOR Bd. Res. No. 358 dtd. Dec. 27, 2013 31-Dec-15 dtd. Mar. 28, 2016 28-Mar-16 31-Dec-18

Bd. Res. No. 358


5507 GERALD ALAN ACOSTA QUEBRAL dtd. Dec. 27, 2013 27-Dec-13 31-Dec-15

Bd. Res. No. 358


5508 MARILOU B. GELIG dtd. Dec. 27, 2013 27-Dec-13 31-Dec-15

Bd. Res. No. 358


5509 MARK BENEDICT MARQUEZ GUIA dtd. Dec. 27, 2013 27-Dec-13 31-Dec-15

Bd. Res. No. 65


5510 MELANIE DIAZ DANCEL Bd. Res. No. 358 dtd. Dec. 27, 2013 31-Dec-15 dtd. Feb. 19, 2016 19-Feb-16 31-Dec-18

Bd. Res. No. 358


5511 VINCENT BRYAN MAPUA PARAGAS dtd. Dec. 27, 2013 27-Dec-13 31-Dec-15

Page 543
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
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G. PAGASPAS PARTNERS & CO. ( Formerly: GIMENA Bd. Res. No. 16


5512 PAGASPAS PARTNERS & CO.) Bd. Res. No. 358 dtd. Dec. 27, 2013 31-Dec-15 dtd. Feb. 9, 2016 9-Feb-16 31-Dec-18

Bd. Res. No. 76


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

Bd. Res. No. 288


dtd. September
5514 CYNTHIA DE JESUS SOL Bd. Res. No. 361 dtd. Dec. 27, 2013 31-Dec-15 28, 2016 28-Sep-16 31-Dec-18

Bd. Res. No. 361


5515 FILONILO SUNGA MACALINO dtd. Dec. 27, 2013 27-Dec-13 31-Dec-15

Bd. Res. No. 131


dtd. August 11,
5516 JEROME VICTOR SOLIVEN BALLESTEROS Bd. Res. No. 361 dtd. Dec. 27, 2013 31-Dec-15 2015 1-Jan-16 31-Dec-18

Bd. Res. No. 361


5517 ISABELO RODEL HILARIO, IV dtd. Dec. 27, 2013 27-Dec-13 31-Dec-15

Bd. Res. No. 03 dtd. August 13, Bd. Res. No. 18


5518 ANA D. PAGTALUNAN 2014 31-Dec-16 dtd. Jan. 18, 2017 18-Jan-17 31-Dec-19

Bd. Res. No. 03 dtd. August 13, Bd. Res. No. dtd.
5519 ADRIAN BJ ALMERO GERON 2014 31-Dec-16 Jan. 11, 2018 11-Jan-18 18-Feb-21

Page 544
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Bd. Res. No. 03 dtd. August 13, Bd. Res. No. dtd.
5520 BEMALYN DE CASTRO CATUBURAN 2014 31-Dec-16 May 12, 2017 12-May-17 22-Dec-20

Bd. Res. No. 03


dtd. August 13,
5521 DOMINADOR REDOÑA ESPINA 2014 13-Aug-14 31-Dec-16

Bd. Res. No. 03


dtd. August 13,
5522 GENIELLE BENIG ROMANO 2014 13-Aug-14 31-Dec-16

Bd. Res. No. 03 dtd. August 13, Bd. Res. No. dtd.
5523 JOSE ALMAR JOY TUOZO TIBAY 2014 31-Dec-16 May 12, 2017 12-May-17 21-Oct-20

Bd. Res. No. 03 dtd. August 13, Bd. Res. No. dtd.
5524 JUDELIO L. YAP 2014 31-Dec-16 Jan. 11, 2018 11-Jan-18 4-Aug-21

Bd. Res. No. 79


Bd. Res. No. 03 dtd. August 13, dtd. March 10,
5525 LUCIO TATO ENCIO 2014 31-Dec-16 2017 10-Mar-17 19-Oct-20

Bd. Res. No. 03


dtd. August 13,
5526 MA. ROSALYN ARIZAPA BANUA 2014 13-Aug-14 31-Dec-16

Bd. Res. No. 03 dtd. August 13, Bd. Res. No. dtd.
5527 MAE CRISTINA SACRO MARTINEZ 2014 31-Dec-16 May 12, 2017 12-May-17 31-May-20

Page 545
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Bd. Res. No. 05
Bd. Res. No. 03 dtd. August 13, dtd. February 1,
5528 MAY ERFELO RAGUDO 2014 31-Dec-16 2018 29-Jun-17 3-May-20

Bd. Res. No. 03 dtd. August 13, Bd. Res. No. dtd.
5529 MIA CARLA LOYAGA RAZOTE 2014 31-Dec-16 May 12, 2017 12-May-17 17-Jul-20

Bd. Res. No. 03 dtd. August 13, Bd. Res. No. 25


5530 NORMITA S. GONZALES 2014 31-Dec-16 dtd. Jan. 18, 2017 18-Jan-17 31-Dec-19

Bd. Res. No. 03 dtd. August 13, Bd. Res. No. dtd.
5531 PAQUITO CENTENO VILLANUEVA, JR. 2014 31-Dec-16 May 12, 2017 12-May-17 7-Dec-20

Bd. Res. No. 03


dtd. August 13,
5532 RODRIGO BADENAS NIANGO, JR. 2014 13-Aug-14 31-Dec-16

Bd. Res. No. 06 dtd. August 13, Bd. Res. No. 12


5533 MUNTUERTO ALMENDRAS AND COMPANY 2014 31-Dec-16 dtd. Jan. 18, 2017 18-Jan-17 31-Dec-19

Bd. Res. No. 07


dtd. August 13,
5534 BONIFACIO PAGADUAN MANUEL 2014 13-Aug-14 31-Dec-16

Bd. Res. No. 356


Bd. Res. No. 07 dtd. August 13, dtd. November 3,
5535 CHARLITO PO PASCUAL 2014 31-Dec-16 2016 1-Jan-17 31-Dec-19

Page 546
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
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Bd. Res. No.
Bd. Res. No. 07 dtd. August 13, ___dtd. April 10,
5536 ERICSON CRUZ GEMZON, JR. 2014 31-Dec-16 2017 10-Apr-17 24-Jan-20

Bd. Res. No. 07 dtd. August 13, Bd. Res. No.___


5537 MARLO DURIAN GILE 2014 31-Dec-16 dtd. April 10, 2017 10-Apr-17 17-Feb-20

Bd. Res. No. 07 dtd. August 13, Bd. Res. No. dtd.
5538 MELODY G. BAYLOSIS 2014 31-Dec-16 May 12, 2017 12-May-17 2-Jan-20

Bd. Res. No. 07


dtd. August 13,
5539 ROXAN VILLACES LABUGUEN 2014 13-Aug-14 31-Dec-16

Bd. Res. No. 12 dtd. August 13, Bd. Res. No. 11


5540 M. NG & T. LOPEZ 2014 31-Dec-16 dtd. Jan. 18, 2017 18-Jan-17 31-Dec-19

Bd. Res. No. 18 dtd. December 12, Bd. Res. No. dtd.
5541 EDUARDO FULLENTE SUAREZ 2014 31-Dec-16 August 10, 2017 10-Aug-17 24-Jul-20

Bd. Res. No. 18 dtd. December 12, Bd. Res. No. ___
5542 JOSEPH RODRIGUEZ MOJADO 2014 31-Dec-16 dtd. April 10, 2017 10-Apr-17 8-Nov-20

Bd. Res. No. 18


dtd. December
5543 TERESITA D. ELE 12, 2014 12-Dec-14 31-Dec-16

Page 547
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
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Bd. Res. No. 19
dtd. December
5544 ALEXIS LU CHUA 16, 2014 12-Dec-14 31-Dec-16

Bd. Res. No. 04


Bd. Res. No. 19 dtd. December 16, dtd. January 18,
5545 JARAMIE FABI NABUA 2014 31-Dec-16 2018 10-Apr-17 20-Aug-20

Bd. Res. No. 302


Bd. Res. No. 19 dtd. December 16, dtd. October 10,
5546 JERWIN DELA FUENTE PASION 2014 31-Dec-16 2016 1-Jan-17 31-Dec-19
Bd. Res. No.
5547 dtd.
Bd. Res. No. 19 dtd. December 16, November 24,
5547 RODOLFO CONCEPCION MAADIL 2014 31-Dec-16 2016 1-Jan-17 31-Dec-19

Bd. Res. No. 23


5548 NIMROD ANDRES YBERA dtd. Dec. 19, 2014 19-Dec-14 31-Dec-16

Bd. Res. No. 05


5549 RIZA PARICO AÑASCO Bd. Res. No. 23 dtd. Dec. 19, 2014 31-Dec-16 dtd. Jan. 18, 2017 18-Jan-17 31-Dec-19

Bd. Res. No. 432


5550 RAIZZA ARIZALA HOSTALERO Bd. Res. No. 23 dtd. Dec. 19, 2014 31-Dec-16 dtd. Dec. 14, 2016 1-Jan-17 31-Dec-19

Bd. Res. No. 10


5551 RENJAY LUGA SANTIAGO Bd. Res. No. 23 dtd. Dec. 19, 2014 31-Dec-16 dtd. Jan. 18, 2017 18-Jan-17 31-Dec-19

Page 548
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
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Bd. Res. No. 23


5552 RICHARD MOLINO MISA dtd. Dec. 19, 2014 19-Dec-14 31-Dec-16 CANCELLED

Bd. Res. No. 165


5553 RICKY SALASINAS GARAY Bd. Res. No. 23 dtd. Dec. 19, 2014 31-Dec-16 dtd. April 7, 2017 7-Apr-17 14-Aug-20

Bd. Res. No. 23


5554 ROGELIO ALCANTARA IMMACULATA dtd. Dec. 19, 2014 19-Dec-14 31-Dec-16

Bd. Res. No. 215


5555 RONALDO HERNANDEZ DOTE Bd. Res. No. 23 dtd. Dec. 19, 2014 31-Dec-16 dtd. April 20, 2017 20-Apr-17 15-Feb-20

Bd. Res. No. 23


5556 ROSYLYN LEDESMA RAMIREZ dtd. Dec. 19, 2014 19-Dec-14 31-Dec-16

Bd. Res. No. 127


dtd. March 17,
5557 RUBEN BLONES CIA Bd. Res. No. 23 dtd. Dec. 19, 2014 31-Dec-16 2017 17-Mar-17 22-Aug-20

Bd. Res. No. 418


dtd. November
5558 THELMA MANIMTIM OMALIN Bd. Res. No. 23 dtd. Dec. 19, 2014 31-Dec-16 24, 2016 1-Jan-17 31-Dec-19

Bd. Res. No. 19


5559 TRISTAN JULES PLEÑOS MANINGO Bd. Res. No. 23 dtd. Dec. 19, 2014 31-Dec-16 dtd. Jan. 18, 2017 18-Jan-17 31-Dec-19

Page 549
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
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PREVIOUS ACCREDITATION APPROVAL
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Bd. Res. No. 25


5560 ARIANE GUMBAN DETAL dtd. Dec. 19, 2014 19-Dec-14 31-Dec-16

Bd. Res. No. ___


5561 ARLYN MIGUEL DOMINGO Bd. Res. No. 25 dtd. Dec. 19, 2014 31-Dec-16 dtd. April 10, 2017 10-Apr-17 13-Nov-20

Bd. Res. No. 25


5562 BESS MARIA DOROMAL RELOJO dtd. Dec. 19, 2014 19-Dec-14 31-Dec-16

Bd. Res. No. 76


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

Bd. Res. No. 441


5564 DAHLIA BAJENTING CABARLES Bd. Res. No. 25 dtd. Dec. 19, 2014 31-Dec-16 dtd. Dec. 14, 2016 1-Jan-17 31-Dec-19

Bd. Res. No. dtd.


5565 ERIC MALABANAN VILLAMAR Bd. Res. No. 25 dtd. Dec. 19, 2014 31-Dec-16 Sept. 18, 2017 18-Sep-17 20-Mar-20

Bd. Res. No.


____ dtd. April
5566 JESUZAINE B. FRANI Bd. Res. No. 25 dtd. Dec. 19, 2014 31-Dec-16 10, 2017 10-Apr-17 25-Dec-20

Bd. Res. No. dtd.


5567 JULIE GAGELONIA ANTONIO Bd. Res. No. 25 dtd. Dec. 19, 2014 31-Dec-16 May 12, 2017 12-May-17 12-Jul-20

Page 550
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
IN THE PRACTICE OF PUBLIC ACCOUNTANCY
As of April 30, 2018
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. 141
dtd. March 28,
5568 MA. BELINDA A. BALDE Bd. Res. No. 25 dtd. Dec. 19, 2014 31-Dec-16 2017 28-Mar-17 24-Apr-20

Bd. Res. No. 25


5569 MARILYN SANO DEL SOCORRO dtd. Dec. 19, 2014 19-Dec-14 31-Dec-16

Bd. Res. No. 25


5570 MARIVIC VALDERAMA RAMOS dtd. Dec. 19, 2014 19-Dec-14 31-Dec-16

Bd. Res. No. dtd.


5571 MARK CHITO DACLAG FAJICULAY Bd. Res. No. 25 dtd. Dec. 19, 2014 31-Dec-16 Jan. 11, 2018 11-Jan-18 2-Jan-21

Bd. Res. No. 171


5572 RADEN TABUR TEJADA Bd. Res. No. 25 dtd. Dec. 19, 2014 31-Dec-16 dtd. April 7, 2017 7-Apr-17 22-Aug-20

Bd. Res. No. 25


5573 RESAN OLAEZ SAGUIBO dtd. Dec. 19, 2014 19-Dec-14 31-Dec-16

Bd. Res. No. 353


dtd. November 3,
5574 ROSE M. CARIÑO Bd. Res. No. 25 dtd. Dec. 19, 2014 31-Dec-16 2016 31-Dec-17 31-Dec-19

Bd. Res. No. 25


5575 THEODORE C. MARTIN dtd. Dec. 19, 2014 19-Dec-14 31-Dec-16

Page 551
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
IN THE PRACTICE OF PUBLIC ACCOUNTANCY
As of April 30, 2018
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. ___


5576 VICTORIA URREA MONSERRAT Bd. Res. No. 25 dtd. Dec. 19, 2014 31-Dec-16 dtd. April 10, 2017 10-Apr-17 2-Jun-20

Bd. Res. No. 25


5577 WILLIAM BARJA BALTAZAR dtd. Dec. 19, 2014 19-Dec-14 31-Dec-16

Bd. Res. No. 237


5578 AURELIO REA LIWANAG Bd. Res. No. 26 dtd. Dec. 19, 2014 31-Dec-16 dtd. April 25, 2017 25-Apr-17 15-Oct-20

Bd. Res. No. 354


dtd. November 3,
5579 ELMER OJERIO PURISIMA Bd. Res. No. 26 dtd. Dec. 19, 2014 31-Dec-16 2016 1-Jan-17 31-Dec-19

Bd. Res. No. 32


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

Bd. Res. No. 32


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

Bd. Res. No. 141


dtd. March 28,
5582 CESAR CALLEJA SARMIENTO Bd. Res. No. 32 dtd. Dec. 19, 2014 31-Dec-16 2017 28-Mar-17 14-May-20

Bd. Res. No. dtd.


5583 DENNIS DE SILVA CUETO Bd. Res. No. 32 dtd. Dec. 19, 2014 31-Dec-16 Jan. 11, 2018 11-Jan-18 6-Dec-21

Page 552
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
IN THE PRACTICE OF PUBLIC ACCOUNTANCY
As of April 30, 2018
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. dtd.


5584 JOSEFINA S. DELA PEÑA Bd. Res. No. 32 dtd. Dec. 19, 2014 31-Dec-16 May 12, 2017 12-May-17 18-Jun-20

Bd. Res. No. 214


5585 LUZVIMINDA C. FLORENCIO-YADAO Bd. Res. No. 32 dtd. Dec. 19, 2014 31-Dec-16 dtd. April 20, 2017 20-Apr-17 5-Aug-20

Bd. Res. No. 172


5586 MARY JANE ANGELES CAMAT Bd. Res. No. 32 dtd. Dec. 19, 2014 31-Dec-16 dtd. April 7, 2017 17-Apr-17 10-Sep-20

Bd. Res. No. 32


5587 MICHELLE CALUMPIANO PADUA dtd. Dec. 19, 2014 19-Dec-14 31-Dec-16

Bd. Res. No. dtd.


5588 VICTOR JEROD QUIPE ANDRES Bd. Res. No. 32 dtd. Dec. 19, 2014 31-Dec-16 May 12, 2017 12-May-17 25-Jul-20

Bd. Res. No. 33


5589 KIMMY QUIBAL ESPINO dtd. Dec. 19, 2014 19-Dec-14 31-Dec-16

Bd. Res. No. 351


dtd. November 3,
5590 MARVIN ASUNCION MALLARI Bd. Res. No. 33 dtd. Dec. 19, 2014 31-Dec-16 2016 1-Jan-17 31-Dec-19

Bd. Res. No. 33


5591 POMPEYO ESTRADA REQUINTA, JR. dtd. Dec. 19, 2014 19-Dec-14 31-Dec-16

Page 553
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
IN THE PRACTICE OF PUBLIC ACCOUNTANCY
As of April 30, 2018
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. 354
dtd. November 3,
5592 PRECIOUS JUNIO ABUEL Bd. Res. No. 33 dtd. Dec. 19, 2014 31-Dec-16 2016 1-Jan-17 31-Dec-19

Bd. Res. No. 04


dtd. January 18,
5593 TEODORO SANTAMARIA CANLAS & CO. Bd. Res. No. 42 dtd. Dec. 19, 2014 31-Dec-16 2018 10-Apr-17 16-Dec-20

Br. Res.No. 04
5594 AILEEN KISMET REAL LAPINIG Br. Res.No. 45 dtd. Dec. 29, 2014 31-Dec-16 dtd. Jan. 18, 2017 18-Jan-17 31-Dec-19

Br. Res.No. 217


5595 ANGELES LEYSON ABECIA Br. Res.No. 45 dtd. Dec. 29, 2014 31-Dec-16 dtd.April 20, 2017 20-Apr-17 17-Oct-20

Br. Res.No. 441


5596 EARL MARIE KE-E MAGINCOL Br. Res.No. 45 dtd. Dec. 29, 2014 31-Dec-16 dtd. Dec. 14, 2016 1-Jan-17 31-Dec-19

Br. Res.No. 441


5597 GIRLIE JIMENEZ PEQUERO-RODRIGUEZ Br. Res.No. 45 dtd. Dec. 29, 2014 31-Dec-16 dtd. Dec. 14, 2016 1-Jan-17 31-Dec-19

Br. Res.No. 45
5598 JASON RABANERA RADAM dtd. Dec. 29, 2014 29-Dec-14 31-Dec-16 CANCELLED

Br. Res.No. 40
5599 JILA JIMENEA BARING ( Formerly: JILA MARCOS JIMENEA)
Br. Res.No. 45 dtd. Dec. 29, 2014 31-Dec-16 dtd. Feb. 9, 2017 9-Feb-17 15-Aug-20

Page 554
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
IN THE PRACTICE OF PUBLIC ACCOUNTANCY
As of April 30, 2018
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. 441


5600 JINCKY QUIJADA GUIBONE Br. Res.No. 45 dtd. Dec. 29, 2014 31-Dec-16 dtd. Dec. 14, 2016 1-Jan-17 31-Dec-19

Br. Res.No. 190


5601 JOHN ENRIZALDE QUIAMBAO MANANSALA Br. Res.No. 45 dtd. Dec. 29, 2014 31-Dec-16 dtd. July 7, 2016 1-Jan-17 31-Dec-19

Br. Res.No. dtd.


5602 JUVY BARRIENTOS SANGALANG Br. Res.No. 45 dtd. Dec. 29, 2014 31-Dec-16 May 12, 2017 12-May-17 12-Sep-20

Br. Res.No. 45
5603 LEOPOLDO ACEVEDA DELA CRUZ dtd. Dec. 29, 2014 29-Dec-14 31-Dec-16

Br. Res.No. 215


5604 MA. LOURDES POSADAS MANGABAT Br. Res.No. 45 dtd. Dec. 29, 2014 31-Dec-16 dtd. April 20, 2017 20-Apr-17 11-Feb-20

Br. Res.No. 20
5605 MA. TERESA L. VILLALOBOS Br. Res.No. 45 dtd. Dec. 29, 2014 31-Dec-16 dtd. Jan. 18, 2017 18-Jan-17 31-Dec-19

Br. Res.No. ___


5606 MELANIO CASTRO DELA CRUZ Br. Res.No. 45 dtd. Dec. 29, 2014 31-Dec-16 dtd. April 10-2017 10-Apr-17 28-May-20

Br. Res.No. dtd.


5607 MICHELLE ACUSA ALVAREZ Br. Res.No. 45 dtd. Dec. 29, 2014 31-Dec-16 May 12, 2017 12-May-17 20-Jun-20

Page 555
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
IN THE PRACTICE OF PUBLIC ACCOUNTANCY
As of April 30, 2018
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. 52


5608 WILLY MATULAC BANIAS dtd. Dec. 29, 2014 29-Dec-14 31-Dec-16

Br. Res. No. dtd.


5609 HELEN ESTRELLA ALEJANDRINO Br. Res. No. 57 dtd. Dec. 29, 2014 31-Dec-16 May 12, 2017 12-May-17 13-Dec-20

Br. Res. No. 57


5610 JAIMIE ROSE TARIGA SANTOS dtd. Dec. 29, 2014 29-Dec-14 31-Dec-16

Br. Res. No. 324


dtd. October 26,
5611 JEFFREY BERNADAS BABATIO Br. Res. No. 57 dtd. Dec. 29, 2014 31-Dec-16 2016 1-Jan-17 31-Dec-19

Br. Res. No. dtd.


5612 N. A. CALDERON & CO. Br. Res. No. 04 dtd. Jan. 26, 2015 31-Dec-17 Oct. 20, 2017 20-Oct-17 8-Aug-20

Br. Res. No. 12 dtd. February 2, Br. Res. No. dtd.


5613 ROMANO MENDEZ & COMPANY 2015 31-Dec-17 Oct. 20, 2017 20-Oct-17 29-Nov-20

Br. Res. No. 12 dtd. February 2, Br. Res. No. dtd.


5614 PAGUIO, DUMAYAS & ASSOCIATES 2015 31-Dec-17 Oct. 20, 2017 20-Oct-17 13-Sep-20

Br. Res. No. 13


dtd. February 2,
5615 CHEOLLETTE HERNANDEZ CONTRERAS 2015 2-Feb-15 31-Dec-17

Page 556
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
IN THE PRACTICE OF PUBLIC ACCOUNTANCY
As of April 30, 2018
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. 13 dtd. February 2, Br. Res. No. dtd.


5616 JOHNNEL ESPINEDA BUENA 2015 31-Dec-17 Oct. 20, 2017 20-Oct-17 30-Jul-20

Br. Res. No. 13


dtd. February 2,
5617 SALVADOR REPIZO RAPAL 2015 2-Feb-15 31-Dec-17

Br. Res. No. 14


dtd. February 2,
5618 BERNADETTE SABALBORO LOPEZ 2015 2-Feb-15 31-Dec-17

Br. Res. No. 14


dtd. February 2,
5619 CRISPIN JUSAYAN DULATAS 2015 2-Feb-15 31-Dec-17

Br. Res. No. 14 dtd. February 2, Br. Res. No. dtd.


5620 NATHALIE ILAGAN TAN 2015 31-Dec-17 Oct. 20, 2017 20-Oct-17 12-Nov-20

Br. Res. No. 14


dtd. February 2,
5621 SHERWIN J. SAET 2015 2-Feb-15 31-Dec-17

Br. Res. No. 14 dtd. February 2, Br. Res. No. dtd.


5622 WINNIE S. ALPE 2015 31-Dec-17 March 7, 2018 7-Mar-18 4-Dec-21

Br. Res. No. 16


dtd. February 2,
5623 ANA MARIE MILAMBILING NEPOMUCENO 2015 2-Feb-15 31-Dec-17

Page 557
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
IN THE PRACTICE OF PUBLIC ACCOUNTANCY
As of April 30, 2018
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. 16
dtd. February 2,
5624 ARNOLD PAGAPONG DE LOS SANTOS 2015 2-Feb-15 31-Dec-17

Br. Res. No. 16


dtd. February 2,
5625 CONRADO O. RAGADIO, JR. 2015 2-Feb-15 31-Dec-17

Br. Res. No. 16 dtd. February 2, Br. Res. No. dtd.


5626 JEROME DOLOR VALDEZ 2015 31-Dec-17 Nov. 21, 2017 21-Nov-17 12-Sep-20

Br. Res. No. 16 dtd. February 2, Br. Res. No. dtd.


5627 KATHLEEN IVY BALDOZA LLOVIDO 2015 31-Dec-17 Jan. 11, 2018 11-Jan-18 14-Jun-21

Br. Res. No. 16 dtd. February 2, Br. Res. No. dtd.


5628 KEVIN BASCO GRECIA 2015 31-Dec-17 Oct. 20, 2017 20-Oct-17 26-Jul-20

Br. Res. No. 16 dtd. February 2, Br. Res. No. dtd.


5629 LORNA MARIANO RAYOS DEL SOL 2015 31-Dec-17 Oct. 20, 2017 20-Oct-17 30-Oct-20

MERCEDES MEDENILLA PEÑAFLORIDA (Formerly: Br. Res. No. 16 dtd. February 2, Br. Res. No. dtd.
5630 MERCEDES MALUBAY MEDENILLA) 2015 31-Dec-17 March 7, 2018 7-Mar-18 31-Oct-21

Br. Res. No. 16


dtd. February 2,
5631 MILDRED FLORES CACHO 2015 2-Feb-15 31-Dec-17

Page 558
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
IN THE PRACTICE OF PUBLIC ACCOUNTANCY
As of April 30, 2018
PREVIOUS ACCREDITATION APPROVAL
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NO. PARTNERSHIPS DATE DATE (BR NO. / DATE) From To

Br. Res. No. 16 dtd. February 2, Br. Res. No. dtd.


5632 RUTHCHEL CLAUDIO ALMERIA 2015 31-Dec-17 Sept. 18, 2017 18-Sep-17 8-Nov-20

Br. Res. No. 18 dtd. February 2, Br. Res. No. dtd.


5633 AIRA VANESSA BERCES DE GUZMAN 2015 31-Dec-17 Nov. 27, 2017 27-Nov-17 25-Feb-20

Br. Res. No. 18


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

Br. Res. No. 18 dtd. February 2, Br. Res. No. dtd.


5635 ARIZ REVALDE TAJANLANGIT 2015 31-Dec-17 May 12, 2017 12-May-17 15-Oct-20

Br. Res. No. 18 dtd. February 2, Br. Res. No. dtd.


5636 BERNARD LAYGO MEDRANO 2015 31-Dec-17 Oct. 20, 2017 20-Oct-17 20-Aug-20

Br. Res. No. 18 dtd. February 2, Br. Res. No. dtd.


5637 CARL ANGELO T. SUN 2015 31-Dec-17 Oct. 20, 2017 20-Oct-17 7-May-20

Br. Res. No. 18


dtd. February 2,
5638 CHRISTIAN BUCAL DELOS REYES 2015 2-Feb-15 31-Dec-17

Br. Res. No. dtd.


Br. Res. No. 18 dtd. February 2, November 21,
5639 DULCE ANN SISON JAVIER 2015 31-Dec-17 2017 21-Nov-17 14-Nov-20

Page 559
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
IN THE PRACTICE OF PUBLIC ACCOUNTANCY
As of April 30, 2018
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. 18 dtd. February 2, Br. Res. No. dtd.


5640 EMMANUEL VILORIA PERALTA 2015 31-Dec-17 July 18, 2017 18-Jul-17 7-Aug-20

Br. Res. No. 18 dtd. February 2, Br. Res. No. dtd.


5641 HAZEL S. SABIO 2015 31-Dec-17 Jan. 11, 2018 11-Jan-18 10-Oct-21

Br. Res. No. 18


dtd. February 2,
5642 IRMA F. FERNIZ 2015 2-Feb-15 31-Dec-17

Br. Res. No. 18 dtd. February 2, Br. Res. No. dtd.


5643 JHONAS EGAR ALMOROS 2015 31-Dec-17 April 2, 2018 2-Apr-18 3-Apr-21

Br. Res. No. 18 dtd. February 2, Br. Res. No. dtd.


5644 JORNALIZA TIBAYAN CRISOSTOMO 2015 31-Dec-17 Jan. 11, 2018 11-Jan-18 1-Oct-21

Br. Res. No. 18


dtd. February 2,
5645 JUBAIL ASUNCION GUNDRAN 2015 2-Feb-15 31-Dec-17

Br. Res. No. 18


dtd. February 2,
5646 KATRINA ANDION QUIRAY RAMIREZ 2015 2-Feb-15 31-Dec-17

Br. Res. No. 18


dtd. February 2,
5647 LINA MARIE LAXA RICAFORT 2015 2-Feb-15 31-Dec-17

Page 560
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
IN THE PRACTICE OF PUBLIC ACCOUNTANCY
As of April 30, 2018
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. 18 dtd. February 2, Br. Res. No. dtd.


5648 LUIS ODIMER OBISPO 2015 31-Dec-17 Jan. 11, 2018 11-Jan-18 25-Aug-21

Br. Res. No. 18 dtd. February 2, Br. Res. No. dtd.


5649 LUZ LAURETA-BALISONG 2015 31-Dec-17 August 10, 2017 10-Aug-17 2-Dec-20

Br. Res. No. 18


dtd. February 2,
5650 NENITA J. QUIPAO 2015 2-Feb-15 31-Dec-17

Br. Res. No. 18 dtd. February 2, Br. Res. No. dtd.


5651 REYAN VELASQUEZ SAGANA 2015 31-Dec-17 Feb. 8, 2018 8-Feb-18 14-Feb-21

Br. Res. No. 18 dtd. February 2, Br. Res. No. 05


5652 RONALDO MANGLALLAN SANTIAGO 2015 31-Dec-17 dtd. Feb. 1, 2018 29-Jun-17 8-Feb-20

Br. Res. No. 23


dtd. February 4,
5653 DEOGRACIAS TIOCSON ARCILLA 2015 4-Feb-15 31-Dec-17
Cancelled in favor to his
Br. Res. No. 23 Partnership Accreditation
dtd. February 4, Number 7136 dated April 10,
5654 ELISEO ANGELES FERNANDEZ 2015 4-Feb-15 31-Dec-17 2017

Br. Res. No. 23 dtd. February 4, Br. Res. No. dtd.


5655 ERICKSON MAPILE QUIJANO 2015 31-Dec-17 Feb. 8, 2018 8-Feb-18 4-Feb-21

Page 561
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
IN THE PRACTICE OF PUBLIC ACCOUNTANCY
As of April 30, 2018
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. 23 dtd. February 4, Br. Res. No. 212


5656 LANI PRUEL CABALLES 2015 31-Dec-17 dtd. April 20, 2017 20-Apr-17 7-Jul-20

Br. Res. No. 23


dtd. February 4,
5657 TRIPLE MATUGUINAS GEMPESAW 2015 4-Feb-15 31-Dec-17

Br. Res. No. 25 dtd. February 17, Br. Res. No. dtd.
5658 M. A. MERCADO & CO. 2015 31-Dec-17 Sept. 18, 2017 18-Sep-17 17-Sep-20

Br. Res. No. 27 dtd. February 18, Br. Res. No. 05


5659 CECILIA MORRE LAGUNA 2015 31-Dec-17 dtd. Feb. 1, 2018 29-Jun-17 22-Nov-20

Br. Res. No. 27


dtd. February 18,
5660 CONRADO BORBE LLARINAS, JR. 2015 18-Feb-15 31-Dec-17

Br. Res. No. 27


dtd. February 18,
5661 GRIMALDO ALLAN TUPRIO ALCANTARA 2015 18-Feb-15 31-Dec-17

Br. Res. No. 27 dtd. February 18, Br. Res. No. dtd.
5662 JULIEFIL ROSE ESTRADA ALCANTARA 2015 31-Dec-17 Oct. 20, 2017 20-Oct-17 4-Jul-20

Br. Res. No. 27


dtd. February 18,
5663 MELQUIADES ABEJERO CANCELA 2015 18-Feb-15 31-Dec-17

Page 562
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
IN THE PRACTICE OF PUBLIC ACCOUNTANCY
As of April 30, 2018
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. 27
dtd. February 18,
5664 SALLY PASCUA PABELLO 2015 18-Feb-15 31-Dec-17

Br. Res. No. 28 dtd. February 18, Bd. Res. No. dtd.
5665 CHRISTOPHER TINASAS TRAIFALGAR 2015 31-Dec-17 Sept. 18, 2017 18-Sep-17 30-Sep-20

Br. Res. No. 28


dtd. February 18,
5666 CORNELIO AQUINO ADDUN 2015 18-Feb-15 31-Dec-17

Br. Res. No. 28 dtd. February 18, Br. Res. No. dtd.
5667 ELIZABETH V. BUENAVENTURA 2015 31-Dec-17 Sept. 18, 2017 18-Sep-17 28-May-20

Br. Res. No. 28 dtd. February 18, Br. Res. No. dtd.
5668 MISCHELLE FABIAN DYSANCO 2015 31-Dec-17 Oct. 20, 2017 20-Oct-17 10-Oct-20

Br. Res. No. 28


dtd. February 18,
5669 NOEL PASCUA ILDEFONSO 2015 18-Feb-15 31-Dec-17

Br. Res. No. 28 dtd. February 18, Br. Res. No. dtd.
5670 SUSAN L. BANDOLIN 2015 31-Dec-17 March 19, 2018 19-Mar-18 21-Jun-21

Br. Res. No. 29


dtd. February 18,
5671 GEORGE QUILALA DUMLAO 2015 18-Feb-15 31-Dec-17

Page 563
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
IN THE PRACTICE OF PUBLIC ACCOUNTANCY
As of April 30, 2018
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. 29 dtd. February 18, Br. Res. No. dtd.
5672 JOSE ASUNCION CAPELLAN, JR. 2015 31-Dec-17 Nov. 27, 2017 27-Nov-17 28-Apr-20

Br. Res. No. 05


Br. Res. No. 29 dtd. February 18, dtd. February 1,
5673 ROVIR IAN MACAHITAS GOLOSINO 2015 31-Dec-17 2018 29-Jun-17 4-Nov-20

Br. Res. No. 77


dtd. March 10,
5674 KATRINA SOLIEL SHIH QUE Br. Res. No. 34 dtd. March 3, 2015 31-Dec-17 2017 10-Mar-17 3-Aug-20

Br. Res. No. dtd.


5675 LOLITO CINCO NGOHO Br. Res. No. 34 dtd. March 3, 2015 31-Dec-17 Feb. 8, 2018 8-Feb-18 26-Sep-21

Br. Res. No. 05


dtd. February 1,
5676 MARIO MANUEL VALINO, JR. Br. Res. No. 34 dtd. March 3, 2015 31-Dec-17 2018 29-Jun-17 22-May-20

Br. Res. No. 05


dtd. February 1,
5677 MICHAEL CONEL PANERGAYO Br. Res. No. 34 dtd. March 3, 2015 31-Dec-17 2018 29-Jun-17 8-Nov-20

Br. Res. No. 34


dtd. March 3,
5678 RENE C. CASONA 2015 3-Mar-15 31-Dec-17

Br. Res. No. dtd.


5679 ROBERT SISON ARELLANO Br. Res. No. 34 dtd. March 3, 2015 31-Dec-17 May 12, 2017 12-May-17 1-Apr-20

Page 564
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
IN THE PRACTICE OF PUBLIC ACCOUNTANCY
As of April 30, 2018
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.


5680 ROMULO ROMEO SISON Br. Res. No. 34 dtd. March 3, 2015 31-Dec-17 Jan. 11, 2018 11-Jan-18 31-Jan-21

Br. Res. No. 165


5681 TOMMY T. ALMONTE Br. Res. No. 34 dtd. March 3, 2015 31-Dec-17 dtd. April 7, 2017 7-Apr-17 27-Oct-20

Br. Res. No. 36


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

Br. Res. No. 36


dtd. March 4,
5683 DAVID TAN LIM 2015 4-Mar-15 31-Dec-17

Br. Res. No. 36


dtd. March 4,
5684 ROVILYN FERRANCULLO LERIA 2015 4-Mar-15 31-Dec-17

Br. Res. No. dtd.


5685 ARNOLD ADRIANO APDUA Br. Res. No. 48 dtd. March 12, 2015 31-Dec-17 Jan. 11, 2018 11-Jan-18 9-Nov-21

Br. Res. No. 48


dtd. March 12,
5686 EDEN CLAIRE L. ESTROSAS Br. Res. No. 48 dtd. March 12, 2015 31-Dec-17 2015 7-Mar-18 18-Mar-21

Br. Res. No. dtd.


5687 ERNESTO S. PEDRO, JR. Br. Res. No. 48 dtd. March 12, 2015 31-Dec-17 Jan. 11, 2018 11-Jan-18 9-Aug-21

Page 565
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
IN THE PRACTICE OF PUBLIC ACCOUNTANCY
As of April 30, 2018
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. March 12,
5688 FERNANDO SANTOS NUCUM, JR. 2015 12-Mar-15 31-Dec-17

Br. Res. No. 48


dtd. March 12,
5689 JETHRO PAEZ LEAL 2015 12-Mar-15 31-Dec-17

Br. Res. No. dtd.


5690 RETCHIE DELA CRUZ PASION Br. Res. No. 48 dtd. March 12, 2015 31-Dec-17 August 10, 2017 10-Aug-17 17-May-20

Br. Res. No. 05


dtd. February 1,
5691 TERRENCE LEIF FAGYAN FANGASAN Br. Res. No. 48 dtd. March 12, 2015 31-Dec-17 2018 29-Jun-17 25-Jul-20

Br. Res. No. dtd.


5692 VILMA S. DOMINGO Br. Res. No. 48 dtd. March 12, 2015 31-Dec-17 Sept. 18, 2017 18-Sep-17 4-Jun-20

Br. Res. No. 34(A) dtd. March 3, Br. Res. No. dtd.
5693 HEIDI BURGOS PASCUA 2015 31-Dec-17 August 10, 2017 10-Aug-17 17-Nov-20

Br. Res. No.


34(A) dtd. March
5694 MARILOU ARCEGA CHAN 3, 2015 3-Mar-15 31-Dec-17

Br. Res. No.


34(A) dtd. March
5695 MARLO RONQUILLO GABUCAN 3, 2015 3-Mar-15 31-Dec-17

Page 566
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
IN THE PRACTICE OF PUBLIC ACCOUNTANCY
As of April 30, 2018
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. 34(A) dtd. March 3, Br. Res. No. dtd.
5696 NENITA VICMUDO GUMABON 2015 31-Dec-17 August 10, 2017 10-Aug-17 8-Nov-20

Br. Res. No.


34(A) dtd. March
5697 ROWENA C. CLEMENTE 3, 2015 3-Mar-15 31-Dec-17

Br. Res. No. 34(A) dtd. March 3, Br. Res. No. dtd.
5698 RAYMOND LACAP ZABAT 2015 31-Dec-17 Nov. 21, 2017 21-Nov-17 21-Mar-20

Br. Res. No. 34(A) dtd. March 3, Br. Res. No. dtd.
5699 ROSALINA U. BASCAO 2015 31-Dec-17 July 18, 2017 18-Jul-17 23-May-20

Br. Res. No.


34(A) dtd. March
5700 RYAN CIDRO SALVADOR 3, 2015 3-Mar-15 31-Dec-17

Br. Res. No. 34(A) dtd. March 3, Br. Res. No. dtd.
5701 THERESITA P. MAOG 2015 31-Dec-17 Jan. 11, 2018 11-Jan-18 28-Sep-21

Br. Res. No. 41 (C) dtd. March 4, Br. Res. No.05


5702 ARTEMIO BAILLO GUDEZ 2015 31-Dec-17 dtd. Feb. 1, 2018 29-Jun-17 28-Oct-20

Br. Res. No. 41 (C) dtd. March 4, Br. Res. No. dtd.
5703 CATHERINE UDASCO DE GUZMAN 2015 31-Dec-17 May 12, 2017 12-May-17 15-Sep-20

Page 567
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
IN THE PRACTICE OF PUBLIC ACCOUNTANCY
As of April 30, 2018
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. 41 (C) dtd. March 4, Br. Res. No. dtd.
5704 DARWIN MERENCILLO SALDAÑA 2015 31-Dec-17 Nov. 21, 2017 21-Nov-17 18-May-20

Br. Res. No. 41


(C) dtd. March 4,
5705 FULGENCIO MENDEZ DARUNDAY 2015 4-Mar-15 31-Dec-17

Br. Res. No. 41 (C) dtd. March 4, Br. Res. No. dtd.
5706 JOSEPHINE D. VIDAL 2015 31-Dec-17 July 18, 2017 18-Jul-17 10-Mar-20

Br. Res. No. 41 (C) dtd. March 4, Br. Res. No. dtd.
5707 JOSEPHINE V. MIRANDA 2015 31-Dec-17 July 18, 2017 18-Jul-17 19-Mar-20

Br. Res. No. 41 (C) dtd. March 4, Br. Res. No. dtd.
5708 LUCKY FRANCIS PASCUA FELIPE 2015 31-Dec-17 Oct. 20, 2017 20-Oct-17 27-Oct-20

Br. Res. No. 41 (C) dtd. March 4, Br. Res. No. dtd.
5709 ROWENA SUZETTE RHODA MACHICA SALAMIDA 2015 31-Dec-17 Nov. 21, 2017 21-Nov-17 19-May-20

Br. Res. No. 07


5710 ROGER E. PULVERA dtd. Feb. 9, 2016 9-Feb-16 31-Dec-18

Br. Res. No. 35


(C) dtd. March 4,
5711 MA. GRACIA RUTH PALMANI VALDEZ 2015 4-Mar-15 31-Dec-17

Page 568
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
IN THE PRACTICE OF PUBLIC ACCOUNTANCY
As of April 30, 2018
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. 35
Br. Res. No. 35 (C) dtd. March 4, (C) dtd. March 4,
5712 TRICIA CASTAÑEDA VILORIA 2015 31-Dec-17 2015 2-Apr-18 27-Nov-21

Br. Res. No. dtd.


5713 CUNANAN ROVERO & CO. Br. Res. No. 55 dtd. July 8, 2015 31-Dec-17 Sept. 18, 2017 18-Sep-17 14-Feb-20

Change Name Under


Br. Res. No. 05 Board Res. 124 dtd
5714 ALI AND CO. (Formerly: ARMIJO & CO.) Br. Res. No. 56 dtd. July 8, 2015 31-Dec-17 dtd. Feb. 1, 2018 29-Jun-17 7-Oct-20 March 17, 2017

Br. Res. No. dtd.


5715 SALISE SORRERA-TY PARTNERS & ASSOCIATES Br. Res. No. 56 dtd. July 8, 2015 31-Dec-17 Sept. 18, 2017 18-Sep-17 10-Aug-20

Br. Res. No. dtd.


5716 SALVIO-LEONIDA PANGANIBAN & CO. Br. Res. No. 56 dtd. July 8, 2015 31-Dec-17 Sept. 18, 2017 18-Sep-17 7-May-20

Br. Res. No. dtd.


5717 FLORENCIO ESTOPA ULLA, JR. Br. Res. No. 82 dtd. July 8, 2015 31-Dec-17 Feb. 8, 2018 8-Feb-18 30-Mar-21

Br. Res. No. 82


5718 GEMMA MAGBANLAG MUÑOZ dtd. July 8, 2015 8-Jul-15 31-Dec-17

Br. Res. No. dtd.


5719 HANELY U. CORPUZ-MIRANDA Br. Res. No. 82 dtd. July 8, 2015 31-Dec-17 Jan. 11, 2018 11-Jan-18 13-Apr-21

Page 569
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
IN THE PRACTICE OF PUBLIC ACCOUNTANCY
As of April 30, 2018
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.


5720 JEROMEO HALLAZGO DE LEON Br. Res. No. 82 dtd. July 8, 2015 31-Dec-17 March 19, 2018 19-Mar-18 17-Aug-21

Br. Res. No. dtd.


5721 KAY-CEE ALLEN YAGO TANGALIN Br. Res. No. 82 dtd. July 8, 2015 31-Dec-17 Jan. 11, 2018 11-Jan-18 6-Nov-21

Br. Res. No. 82


5722 MA. JESUSA JOSENNIA ORTIZ TUPPAL dtd. July 8, 2015 8-Jul-15 31-Dec-17

Br. Res. No. dtd.


5723 MARICEL VALERIO CANLAS Br. Res. No. 82 dtd. July 8, 2015 31-Dec-17 August 10, 2017 10-Aug-17 2-Jun-20

Br. Res. No. dtd.


5724 MARY GRACE B. JAYME Br. Res. No. 82 dtd. July 8, 2015 31-Dec-17 Jan. 11, 2018 11-Jan-18 6-Nov-21

Br. Res. No. dtd.


5725 RICKY GO ALMASA Br. Res. No. 82 dtd. July 8, 2015 31-Dec-17 Sept. 18, 2017 18-Sep-17 19-Apr-20

Br. Res. No. 83


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

Br. Res. No. dtd.


5727 JOSHALIE MARTINEZ REALUBIT Br. Res. No. 83 dtd. July 8, 2015 31-Dec-17 Jan. 11, 2018 11-Jan-18 16-Aug-21

Page 570
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
IN THE PRACTICE OF PUBLIC ACCOUNTANCY
As of April 30, 2018
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. 83


5728 MA. ELENA DE GUZMAN DE LEON dtd. July 8, 2015 8-Jul-15 31-Dec-17

Br. Res. No. dtd.


5729 MARIE ROSE JASMINE ARCEÑO CHAN Br. Res. No. 83 dtd. July 8, 2015 31-Dec-17 Oct. 20, 2017 20-Oct-17 29-Nov-20

Br. Res. No. dtd.


5730 MARILYN MANLULU FLORES Br. Res. No. 83 dtd. July 8, 2015 31-Dec-17 Jan. 11, 2018 11-Jan-18 30-Apr-21

Br. Res. No. 83


5731 MELITA PAJARES ELMA dtd. July 8, 2015 8-Jul-15 31-Dec-17

Br. Res. No. dtd.


5732 MYLEEN GAIL MONTECER REYES Br. Res. No. 83 dtd. July 8, 2015 31-Dec-17 Nov. 21, 2017 21-Nov-17 7-Feb-20

Br. Res. No. dtd.


November 27,
5733 ANTONIO DE VERA BAUTISTA Br. Res. No. 84 dtd. July 8, 2015 31-Dec-17 2017 27-Nov-17 19-Dec-20

Br. Res. No. 05


dtd. February 1,
5734 DINDO EÑONA NAMORO Br. Res. No. 84 dtd. July 8, 2015 31-Dec-17 2018 29-Jun-17 16-Oct-20

Br. Res. No. dtd.


5735 EDNA BOQUE SANTIAGO Br. Res. No. 84 dtd. July 8, 2015 31-Dec-17 Jan. 11, 2018 11-Jan-18 6-Sep-21

Page 571
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
IN THE PRACTICE OF PUBLIC ACCOUNTANCY
As of April 30, 2018
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.


5736 FELIPE DELMIGUEZ FADEROGAO Br. Res. No. 84 dtd. July 8, 2015 31-Dec-17 Jan. 11, 2018 11-Jan-18 28-Jun-21

Br. Res. No. dtd.


5737 FLORENTINO RODRIGUEZ RUBIANO, JR. Br. Res. No. 84 dtd. July 8, 2015 31-Dec-17 August 10, 2017 10-Aug-17 26-May-20

Br. Res. No. 84


5738 MARYJEMS B. BUTAY-LAPAT dtd. July 8, 2015 8-Jul-15 31-Dec-17

Br. Res. No. 84


5739 RALPH ANGELO KING RACELIS dtd. July 8, 2015 8-Jul-15 31-Dec-17

Br. Res. No. dtd.


5740 RESHELL MANTILLA ROJA Br. Res. No. 84 dtd. July 8, 2015 31-Dec-17 Oct. 20, 2017 20-Oct-17 26-Apr-20

Bd. Res. No. dtd.


5741 ANDRINO ESMENDA AGNAS Br. Res. No. 85 dtd. July 8, 2015 31-Dec-17 Sept. 18, 2017 18-Sep-17 12-Nov-20

Br. Res. No. 85


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

Br. Res. No. dtd.


5743 IRENE ALIDO DE LEON Br. Res. No. 85 dtd. July 8, 2015 31-Dec-17 Jan. 11, 2018 11-Jan-18 9-Jun-21

Page 572
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
IN THE PRACTICE OF PUBLIC ACCOUNTANCY
As of April 30, 2018
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. 85


5744 JOHN RAYMOND ABAN MANIABLE dtd. July 8, 2015 8-Jul-15 31-Dec-17

Br. Res. No. 05


dtd. February 1,
5745 LEMUEL FRANCIS BILOG RELUCIO Br. Res. No. 85 dtd. July 8, 2015 31-Dec-17 2018 29-Jun-17 18-Sep-20

Br. Res. No. 85


5746 MANUEL ROSETE TABUCOL, JR. dtd. July 8, 2015 8-Jul-15 31-Dec-17

Br. Res. No. dtd.


5747 NELMAN PEDRO MANALO Br. Res. No. 85 dtd. July 8, 2015 31-Dec-17 March 7, 2018 7-Mar-18 30-Jul-21

Br. Res. No. 85


5748 NEMESIA J. GALLANO-DIANO dtd. July 8, 2015 8-Jul-15 31-Dec-17

Br. Res. No. dtd.


5749 SEVERO LAGUILLES MORALEDA Br. Res. No. 85 dtd. July 8, 2015 31-Dec-17 Nov. 21, 2017 21-Nov-17 26-May-20

Br. Res. No. 05


dtd. June 29,
5750 TERESITA MANAOIS BAYOT Br. Res. No. 85 dtd. July 8, 2015 31-Dec-17 2017 29-Jun-20 6-Jun-20

Br. Res. No. dtd.


5751 ARTHUR LUCERO ISLA Br. Res. No. 86 dtd. July 8, 2015 31-Dec-17 Jan. 11, 2018 11-Jan-18 24-Apr-21

Page 573
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
IN THE PRACTICE OF PUBLIC ACCOUNTANCY
As of April 30, 2018
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.


5752 BLANCA F. CALVEZ Br. Res. No. 86 dtd. July 8, 2015 31-Dec-17 Jan. 11, 2018 11-Jan-18 25-Jul-21

Br. Res. No. dtd.


5753 CECILIA VALES-CANDIDATO Br. Res. No. 86 dtd. July 8, 2015 31-Dec-17 Jan. 11, 2018 11-Jan-18 5-Sep-21

Br. Res. No. dtd.


5754 FERMIN MABANSAG DOMINGO, JR. Br. Res. No. 86 dtd. July 8, 2015 31-Dec-17 Oct. 20, 2017 20-Oct-17 12-Jan-20

Br. Res. No. 86


5755 GLICERIA B. LORENZO dtd. July 8, 2015 8-Jul-15 31-Dec-17

Br. Res. No. dtd.


5756 FREDDIE TORRES ESMAS Br. Res. No. 86 dtd. July 8, 2015 31-Dec-17 Nov. 27, 2017 27-Nov-17 2-Apr-20

Br. Res. No. 86


5757 JESUS EQUIPADO DYCOCO, JR. dtd. July 8, 2015 8-Jul-15 31-Dec-17

Br. Res. No. dtd.


5758 JONATHAN SALUDEZ GIRAY Br. Res. No. 86 dtd. July 8, 2015 31-Dec-17 July 18, 2017 18-Jul-17 7-Jun-20

Br. Res. No. dtd.


5759 MA. ANTONETTE SOLA BERSABE Br. Res. No. 86 dtd. July 8, 2015 31-Dec-17 Feb. 8, 2018 8-Feb-18 4-Jul-21

Page 574
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
IN THE PRACTICE OF PUBLIC ACCOUNTANCY
As of April 30, 2018
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. 86


5760 RITOREY TORRES DIARON dtd. July 8, 2015 8-Jul-15 31-Dec-17

Br. Res. No. dtd.


5761 ROSALIE ESTOLE BALHAG Br. Res. No. 86 dtd. July 8, 2015 31-Dec-17 Sept. 18, 2017 18-Sep-17 25-Feb-20

Br. Res. No. 87


5762 CHRISTIAN REY GALAO GALANG dtd. July 8, 2015 8-Jul-15 31-Dec-17

Br. Res. No. 87


5763 JEREMIAS MARIO DAP-INGAN AGPES dtd. July 8, 2015 8-Jul-15 31-Dec-17

Br. Res. No. 87


5764 RICKY CASTILLON SUAN dtd. July 8, 2015 8-Jul-15 31-Dec-17

Br. Res. No. dtd.


5765 ROY MEJORADA CASTAÑERAS Br. Res. No. 87 dtd. July 8, 2015 31-Dec-17 August 10, 2017 10-Aug-17 24-Nov-20

Br. Res. No. dtd.


5766 ARCELIN D. VILLAVICENCIO Br. Res. No. 88 dtd. July 8, 2015 31-Dec-17 March 7, 2018 7-Mar-18 26-Jun-21

Br. Res. No. dtd.


5767 CARMEN SUMALDE TANG Br. Res. No. 88 dtd. July 8, 2015 31-Dec-17 Jan. 11, 2018 11-Jan-18 2-Aug-21

Page 575
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
IN THE PRACTICE OF PUBLIC ACCOUNTANCY
As of April 30, 2018
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.


5768 CHRISTINA CO LO Br. Res. No. 88 dtd. July 8, 2015 31-Dec-17 Jan. 11, 2018 11-Jan-18 15-Apr-21

Br. Res. No. 88


5769 DAISY CANTUBA DESABAYLA dtd. July 8, 2015 8-Jul-15 31-Dec-17

Br. Res. No. dtd.


5770 GENER BAUDEJAS TEMPROSA Br. Res. No. 88 dtd. July 8, 2015 31-Dec-17 March 7, 2018 7-Mar-18 7-Nov-21

Br. Res. No. 88


5771 JOYCE ANN GARADO MENDOZA dtd. July 8, 2015 8-Jul-15 31-Dec-17

Br. Res. No. 88


5772 NERRIDA PAGUIO BAJA dtd. July 8, 2015 8-Jul-15 31-Dec-17

Br. Res. No. 88


5773 ORLANDO ORTALIZA CALUNDAN dtd. July 8, 2015 8-Jul-15 31-Dec-17

Br. Res. No. dtd.


5774 RIA MERTO DIZON Br. Res. No. 88 dtd. July 8, 2015 31-Dec-17 Jan. 11, 2018 11-Jan-18 22-Mar-21

Br. Res. No. dtd.


5775 JIMALYN TINDUGAN TOLLEDO Br. Res. No. 89 dtd. July 8, 2015 31-Dec-17 Nov. 21, 2017 21-Nov-17 29-Jun-20

Page 576
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
IN THE PRACTICE OF PUBLIC ACCOUNTANCY
As of April 30, 2018
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.


5776 KRISTINE ANN JAMON POLANA Br. Res. No. 89 dtd. July 8, 2015 31-Dec-17 Sept. 18, 2017 18-Sep-17 21-Oct-20

Br. Res. No. dtd.


5777 LEVI LAZARENO EUGENIO Br. Res. No. 89 dtd. July 8, 2015 31-Dec-17 Jan. 11, 2018 11-Jan-18 22-Mar-21

Br. Res. No. 89


5778 SUSANA MALLARE REYES dtd. July 8, 2015 8-Jul-15 31-Dec-17

Br. Res. No. dtd.


5779 VICENTE VELUZ BLAZA, II Br. Res. No. 89 dtd. July 8, 2015 31-Dec-17 March 7, 2018 7-Mar-18 1-Jun-21

Br. Res. No. 90


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

Br. Res. No.05


dtd. February 1,
5781 HOMARR BALUYUT BONDOC Br. Res. No. 90 dtd. July 8, 2015 31-Dec-17 2018 29-Jun-17 26-Sep-20

Br. Res. No. 90


5782 JANET M. MENGUITO dtd. July 8, 2015 8-Jul-15 31-Dec-17

Br. Res. No. 90


5783 LEO RHODELIO LIM AGBISIT dtd. July 8, 2015 8-Jul-15 31-Dec-17

Page 577
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
IN THE PRACTICE OF PUBLIC ACCOUNTANCY
As of April 30, 2018
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.


5784 MAMAPOK GUIAMBLANG DIRO Br. Res. No. 90 dtd. July 8, 2015 31-Dec-17 March 19, 2018 19-Mar-18 15-Aug-21

Br. Res. No. dtd.


5785 CHELLINE B. VITUG Br. Res. No. 91 dtd. July 8, 2015 31-Dec-17 May 12, 2017 12-May-17 16-Aug-20

Br. Res. No. dtd.


5786 CYNTHIA YUMUL MACAPAGAL Br. Res. No. 91 dtd. July 8, 2015 31-Dec-17 Jan. 11, 2018 11-Jan-18 29-May-21

Br. Res. No. dtd.


5787 EGARD SASTRE BARRION Br. Res. No. 91 dtd. July 8, 2015 31-Dec-17 May 12, 2017 12-May-17 25-Feb-20

Br. Res. No. dtd.


5788 HAYDE FELIPE VALERIO Br. Res. No. 91 dtd. July 8, 2015 31-Dec-17 Oct. 20, 2017 20-Oct-17 14-Aug-20

Br. Res. No. dtd.


5789 JERWEINE CABLAIDA RODILLAS Br. Res. No. 91 dtd. July 8, 2015 31-Dec-17 August 10, 2017 10-Aug-17 5-Sep-20

Br. Res. No. 91


5790 JOHN PETE GAUDITE SARABIA dtd. July 8, 2015 8-Jul-15 31-Dec-17

Br. Res. No. dtd.


5791 KAREN OSEA RONSAYRO Br. Res. No. 91 dtd. July 8, 2015 31-Dec-17 Sept. 18, 2017 18-Sep-17 10-Jul-20

Page 578
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
IN THE PRACTICE OF PUBLIC ACCOUNTANCY
As of April 30, 2018
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. 91


5792 LOUISITA OBISPO ARISTORENAS dtd. July 8, 2015 8-Jul-15 31-Dec-17

Br. Res. No. dtd.


5793 MA. VIDA AGUAS SILVA Br. Res. No. 91 dtd. July 8, 2015 31-Dec-17 Sept. 18, 2017 18-Sep-17 30-Mar-20

Br. Res. No. dtd.


5794 MONICA CONCEPCION PUNO Br. Res. No. 91 dtd. July 8, 2015 31-Dec-17 Oct. 20, 2017 20-Oct-17 4-May-20

Br. Res. No. dtd.


5795 CYNTHIA ARCON CAGUILLO Br. Res. No. 92 dtd. July 8, 2015 31-Dec-17 Jan. 11, 2018 11-Jan-18 17-Feb-21

Br. Res. No. dtd.


5796 DOMINGO PONTANIEL LUCENA, II Br. Res. No. 92 dtd. July 8, 2015 31-Dec-17 Sept. 18, 2017 18-Sep-17 26-Aug-20

Br. Res. No. 92


5797 EDNA TONGPOEN DIANO dtd. July 8, 2015 8-Jul-15 31-Dec-17

Br. Res. No. dtd.


5798 FRANCO M. PANGANIBAN Br. Res. No. 92 dtd. July 8, 2015 31-Dec-17 Oct. 20, 2017 20-Oct-17 2-Apr-20

Br. Res. No. 92


5799 JIMMY PAGULAYAN BALIGA dtd. July 8, 2015 8-Jul-15 31-Dec-17

Page 579
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
IN THE PRACTICE OF PUBLIC ACCOUNTANCY
As of April 30, 2018
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.


5800 JOEL CELADEZ QUINTOS Br. Res. No. 92 dtd. July 8, 2015 31-Dec-17 Feb. 8, 2018 8-Feb-18 3-Oct-21

Br. Res. No. 92


5801 JOHN CARLO TOLENTINO VILLEGAS dtd. July 8, 2015 8-Jul-15 31-Dec-17

Br. Res. No. dtd.


5802 JOVITA ILAGAN SORIANO Br. Res. No. 92 dtd. July 8, 2015 31-Dec-17 Jan. 11, 2018 11-Jan-18 15-Feb-21

Br. Res. No. dtd.


5803 LEAH TAGACA NAVARRO Br. Res. No. 92 dtd. July 8, 2015 31-Dec-17 Jan. 11, 2018 11-Jan-18 14-Feb-21

Br. Res. No. dtd.


5804 MARIO PALAS CELEMIN Br. Res. No. 92 dtd. July 8, 2015 31-Dec-17 Oct. 20, 2017 20-Oct-17 28-Dec-20

Br. Res. No. dtd.


5805 LILIBETH CATAJAN ESPINELLI Br. Res. No. 92 dtd. July 8, 2015 31-Dec-17 Nov. 27, 2017 27-Nov-17 19-Oct-20

Br. Res. No. 92


5806 ROBERTA MATEO CORREA dtd. July 8, 2015 8-Jul-15 31-Dec-17

Br. Res. No. 92


5807 SYLVIA R. CASTILLO Br. Res. No. 92 dtd. July 8, 2015 31-Dec-17 dtd. July 8, 2015 18-Sep-17 6-Jul-20

Page 580
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
IN THE PRACTICE OF PUBLIC ACCOUNTANCY
As of April 30, 2018
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.


5808 ANNABELLE CALAGUAS BUENAFLOR Br. Res. No. 93 dtd. July 8, 2015 31-Dec-17 Jan. 11, 2018 11-Jan-18 18-Dec-21

Br. Res. No. 93


5809 JIMMY BRONIOLA SABADO dtd. July 8, 2015 8-Jul-15 31-Dec-17

Br. Res. No. dtd.


5810 MARITESS LIC-O BAUTISTA Br. Res. No. 93 dtd. July 8, 2015 31-Dec-17 Oct. 20, 2017 20-Oct-17 9-Dec-20

Br. Res. No. 93


5811 MICHAEL CUNANAN LANUEVO dtd. July 8, 2015 8-Jul-15 31-Dec-17

Br. Res. No. 93


5812 RICAMAE PASCUAL ZULAYBAR dtd. July 8, 2015 8-Jul-15 31-Dec-17

Br. Res. No. 93


5813 SHELLA MAY ANULAO RIVERA dtd. July 8, 2015 8-Jul-15 31-Dec-17

Br. Res. No. dtd.


5814 WEMIE DE LEON CERVAS Br. Res. No. 93 dtd. July 8, 2015 31-Dec-17 Oct. 20, 2017 20-Oct-17 2-Jul-20

Br. Res. No. dtd.


5815 WILLY AZUL GALLEGO Br. Res. No. 93 dtd. July 8, 2015 31-Dec-17 Jan. 11, 2018 11-Jan-18 16-Oct-21

Page 581
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
IN THE PRACTICE OF PUBLIC ACCOUNTANCY
As of April 30, 2018
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. 94


5816 CECILE EVEMARY SALISE BATINGAL dtd. July 8, 2015 8-Jul-15 31-Dec-17

Br. Res. No. dtd.


5817 DELIA F. AGUSTIN Br. Res. No. 94 dtd. July 8, 2015 31-Dec-17 August 10, 2017 10-Aug-17 16-Aug-20

Br. Res. No. 94


5818 EMILIA CORTEZ SALONGA Br. Res. No. 94 dtd. July 8, 2015 31-Dec-17 dtd. July 8, 2015 20-Oct-17 13-Jul-20

Br. Res. No. dtd.


5819 JOY L. FERNANDEZ Br. Res. No. 94 dtd. July 8, 2015 31-Dec-17 Jan. 11, 2018 11-Jan-18 20-May-21

Br. Res. No. dtd.


5820 MA. LUNALUZ C. VALMONTE Br. Res. No. 94 dtd. July 8, 2015 31-Dec-17 Oct. 20, 2017 20-Oct-17 2-Sep-20

Br. Res. No. 213


dtd. December 1,
5821 AIDA U. DE VILLA 2015 1-Dec-15 31-Dec-17

Br. Res. No. dtd.


5822 NORMAN TORRES BANIEL Br. Res. No. 94 dtd. July 8, 2015 31-Dec-17 Jan. 11, 2018 11-Jan-18 17-Nov-21

Br. Res. No. dtd.


5823 ASUNCION ANTILLON CELENDRO Br. Res. No. 95 dtd. July 8, 2015 31-Dec-17 Oct. 20, 2017 10-Oct-17 15-Aug-20

Page 582
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
IN THE PRACTICE OF PUBLIC ACCOUNTANCY
As of April 30, 2018
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.


5824 CHRISTIAN EVANGELIO MACAYAN Br. Res. No. 95 dtd. July 8, 2015 31-Dec-17 Nov. 21, 2017 21-Nov-17 29-Oct-20

Br. Res. No. dtd.


5825 EMMANUELLE MANAOIS DE LA CRUZ Br. Res. No. 95 dtd. July 8, 2015 31-Dec-17 Nov. 21, 2017 21-Nov-17 30-May-20

Br. Res. No. dtd.


5826 ERNESTO PAHAYAHAY MORENO Br. Res. No. 95 dtd. July 8, 2015 31-Dec-17 Jan. 11, 2018 11-Jan-18 8-Sep-21

Br. Res. No. dtd.


5827 JUPITTER BENIGAY VILLARIN Br. Res. No. 95 dtd. July 8, 2015 31-Dec-17 Oct. 20, 2017 20-Oct-17 12-Oct-20

Br. Res. No. dtd.


5828 LADY GRACE VIOLY C. LLANES Br. Res. No. 95 dtd. July 8, 2015 31-Dec-17 Jan. 11, 2018 11-Jan-18 30-Aug-21

Br. Res. No. 95


5829 MARY SUN MANALO MARCELINO dtd. July 8, 2015 8-Jul-15 31-Dec-17

Br. Res. No. 95


5830 MILLAROSE VARGAS GARCIA dtd. July 8, 2015 8-Jul-15 31-Dec-17

Br. Res. No. 95


5831 RHODA J. CADAMPOG dtd. July 8, 2015 8-Jul-15 31-Dec-17

Page 583
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
IN THE PRACTICE OF PUBLIC ACCOUNTANCY
As of April 30, 2018
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.


5832 ROSA TOLENTINO EDADES Br. Res. No. 95 dtd. July 8, 2015 31-Dec-17 Feb. 8, 2018 8-Feb-18 21-Nov-21

Br. Res. No. 96


5833 CONRAD DE LA MERCED CRUZ dtd. July 8, 2015 8-Jul-15 31-Dec-17

Br. Res. No. 96


5834 JOEY SAYCON VIRTUDAZO dtd. July 8, 2015 8-Jul-15 31-Dec-17

Br. Res. No. dtd.


5835 LEONARDO PLACIENTE TABUENA Br. Res. No. 96 dtd. July 8, 2015 31-Dec-17 Oct. 20, 2017 20-Oct-17 2-Feb-20

Br. Res. No. dtd.


5836 LIEZL ENTRATA PANGAN Br. Res. No. 96 dtd. July 8, 2015 31-Dec-17 Jan. 11, 2018 11-Jan-18 27-Feb-21

Br. Res. No. dtd.


5837 MARY ANTONETTE TORRENUEVA ARCEGA Br. Res. No. 96 dtd. July 8, 2015 31-Dec-17 March 19, 2018 19-Mar-18 3-Apr-21

Br. Res. No. 96


5838 RICHMON PUSOD HICBAN dtd. July 8, 2015 8-Jul-15 31-Dec-17

Br. Res. No. dtd.


5839 SERGIO BRAGA BAINCO Br. Res. No. 96 dtd. July 8, 2015 31-Dec-17 April 2, 2018 2-Apr-18 9-Dec-21

Page 584
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
IN THE PRACTICE OF PUBLIC ACCOUNTANCY
As of April 30, 2018
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.


5840 CATHERINE ORDOÑEZ AQUINO Br. Res. No. 97 dtd. July 8, 2015 31-Dec-17 Sept. 18, 2017 18-Sep-17 16-Jun-20

Br. Res. No. dtd.


5841 ROSELLE FULINARA YGLESIAS Br. Res. No. 97 dtd. July 8, 2015 31-Dec-17 March 19, 2018 19-Mar-18 24-Aug-21

Br. Res. No. 97


5842 TEODULFO FELIX VELASCO, JR. dtd. July 8, 2015 8-Jul-15 31-Dec-17

Br. Res. No. dtd.


5843 ANGELEE ZAFE MALIJAN Br. Res. No. 100 dtd. July 14, 2015 31-Dec-17 Jan. 11, 2018 11-Jan-18 17-Jan-21

Bd. Res. No. dtd.


5844 DOMINGA FIESTA MANZANO Br. Res. No. 100 dtd. July 14, 2015 31-Dec-17 Sept. 18, 2017 18-Sep-17 14-Sep-20

Br. Res. No. dtd.


5845 JERSON AGUILLON TICO Br. Res. No. 100 dtd. July 14, 2015 31-Dec-17 March 7, 2018 7-Mar-18 21-Apr-21

Br. Res. No. 100


5846 MA. LUCIA R. OZAETA dtd. July 14, 2015 8-Jul-15 31-Dec-17

Br. Res. No. 05


dtd. February 1,
5847 MARIA THERESA LIWANAG LAZARTE Br. Res. No. 100 dtd. July 14, 2015 31-Dec-17 2018 29-Jun-17 8-Jun-20

Page 585
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
IN THE PRACTICE OF PUBLIC ACCOUNTANCY
As of April 30, 2018
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.


5848 VIRGINIA REYES ESPINA Br. Res. No. 100 dtd. July 14, 2015 31-Dec-17 Oct. 20, 2017 20-Oct-17 30-Oct-20

Br. Res. No. dtd.


5849 WILFREDO OANDASAN RIMANDO Br. Res. No. 100 dtd. July 14, 2015 31-Dec-17 Feb. 8, 2018 8-Feb-18 12-Oct-21

Br. Res. No. dtd.


5850 ELFREN QUERI LITIATCO Br. Res. No. 101 dtd. July 14, 2015 31-Dec-17 July 18, 2017 18-Jul-17 31-Jul-20

Br. Res. No. dtd.


5851 JOAN P. BINOYA-ATIENZA Br. Res. No. 101 dtd. July 14, 2015 31-Dec-17 Jan. 11, 2018 11-Jan-18 17-Mar-21

Br. Res. No. dtd.


5852 LESLEY ANN MAGANA JIMENEZ Br. Res. No. 101 dtd. July 14, 2015 31-Dec-17 Sept. 18, 2017 18-Sep-17 28-May-20

Br. Res. No. dtd.


5853 LIVINY ORDIZ MANALO Br. Res. No. 101 dtd. July 14, 2015 31-Dec-17 Sept. 18, 2017 18-Sep-17 19-Aug-20

Br. Res. No. dtd.


5854 RONALD ALLAN ELUMBARING FABIAN Br. Res. No. 101 dtd. July 14, 2015 31-Dec-17 March 7, 2018 7-Mar-18 2-Jun-21

Br. Res. No. 101


5855 VIC RAMOS BARRIENTOS dtd. July 14, 2015 8-Jul-15 31-Dec-17

Page 586
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
IN THE PRACTICE OF PUBLIC ACCOUNTANCY
As of April 30, 2018
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.


5856 AGNES MANITO SEIFNEZHAD Br. Res. No. 102 dtd. July 14, 2015 31-Dec-17 Oct. 20, 2017 20-Oct-17 17-Jun-20

Br. Res. No. 102


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

Br. Res. No. dtd.


5858 CRISTINA FRANCIA DE OCAMPO Br. Res. No. 102 dtd. July 14, 2015 31-Dec-17 Jan. 11, 2018 11-Jan-18 18-Apr-21

Br. Res. No. dtd.


5859 HEIDE CECILIA MORENA BARBACENA Br. Res. No. 102 dtd. July 14, 2015 31-Dec-17 Jan. 11, 2018 11-Jan-18 9-Feb-21

Br. Res. No. 102


5860 HUTCH BUCU CRUZ dtd. July 14, 2015 8-Jul-15 31-Dec-17

Br. Res. No. 102


5861 JANELYNN MILLETE BEDIA dtd. July 14, 2015 8-Jul-15 31-Dec-17

Br. Res. No. 102


5862 JEREMY JORGENCIO BELAGAN DUCAY dtd. July 14, 2015 8-Jul-15 31-Dec-17

Br. Res. No. 102


5863 TEODORICO V. PINLAC dtd. July 14, 2015 8-Jul-15 31-Dec-17

Page 587
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
IN THE PRACTICE OF PUBLIC ACCOUNTANCY
As of April 30, 2018
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.


5864 NAÑOZ, DE LA CRUZ AND ASSOCIATES Br. Res. No. 103 dtd. July 14, 2015 31-Dec-17 Nov. 21, 2017 21-Nov-17 19-Jun-20

Br. Res. No. 115


5865 JUMAN B. PAA dtd. July 24, 2015 24-Jul-15 31-Dec-17

Br. Res. No. dtd.


5866 MARIA CRISTINA Z. MALLILLIN Br. Res. No. 115 dtd. July 24, 2015 31-Dec-17 Oct. 20, 2017 20-Oct-17 3-Jul-20

Br. Res. No. 159


dtd. August 24,
5867 MARIANO ABUEME & CO. 2015 24-Aug-15 31-Dec-17

Br. Res. No. 115


5868 ROSA MARIA G. TUMANGDAY dtd. July 24, 2015 24-Jul-15 31-Dec-17

Br. Res. No. dtd.


5869 YOLANDA A. DEDUQUE Br. Res. No. 115 dtd. July 24, 2015 31-Dec-17 Jan. 11, 2018 11-Jan-18 19-Oct-21

Br. Res. No. dtd.


5870 BRYAN E. NAVARRO Br. Res. No. 123 dtd. July 31, 2015 31-Dec-17 Jan. 11, 2018 11-Jan-18 5-Aug-21

Br. Res. No. dtd.


5871 MARJO QUINTO DEMERIN Br. Res. No. 123 dtd. July 31, 2015 31-Dec-17 Sept. 18, 2017 18-Sep-17 29-Jan-20

Page 588
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
IN THE PRACTICE OF PUBLIC ACCOUNTANCY
As of April 30, 2018
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. 123


5872 SAMUEL BAYETA OJOYLAN, JR. dtd. July 31, 2015 24-Jul-15 31-Dec-17

Br. Res. No. dtd.


5873 WYMEE ABAYA MIRASOL Br. Res. No. 123 dtd. July 31, 2015 31-Dec-17 Jan. 11, 2018 11-Jan-18 2-Jan-21

Br. Res. No. 126 dtd. August 11, Br. Res. No. dtd.
5874 OSMUNDO ORDIALES ABAYA, JR. 2015 31-Dec-17 October 20, 2017 20-Oct-17 11-Jan-20

Br. Res. No. 126 dtd. August 11, Br. Res. No. dtd.
5875 CARLOS CARIÑO ARANDIA, JR. 2015 31-Dec-17 Jan. 11, 2018 11-Jan-18 28-Jan-21

Br. Res. No. 126 dtd. August 11, Br. Res. No. dtd.
5876 ALBERT RAMOS EJE 2015 31-Dec-17 Jan. 11, 2018 11-Jan-18 23-Jul-21

Br. Res. No. 126


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

Br. Res. No. 126 dtd. August 11, Br. Res. No. dtd.
5878 ELVIN BANA-AY TINSAY 2015 31-Dec-17 Jan. 11, 2018 11-Jan-18 30-Jul-21

Br. Res. No. 126 dtd. August 11, Br. Res. No. dtd.
5879 FILIPINA SISGON FARRALES 2015 31-Dec-17 Oct. 20, 2017 20-Oct-17 11-Nov-20

Page 589
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
IN THE PRACTICE OF PUBLIC ACCOUNTANCY
As of April 30, 2018
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. 126
dtd. August 11,
5880 MA. TERESA B. DE LOS REYES 2015 11-Aug-15 31-Dec-17

Br. Res. No. 126 dtd. August 11, Br. Res. No. dtd.
5881 MARIA MAGDALENA CRUZ FRIAS 2015 31-Dec-17 Oct. 20, 2017 20-Oct-17 10-Jan-20

Br. Res. No. 127 dtd. August 11, Br. Res. No. dtd.
5882 ADRELIN OCAMPO MANANSALA 2015 31-Dec-17 Sept. 18, 2017 18-Sep-17 25-Jun-20

Br. Res. No. 127 dtd. August 11, Br. Res. No. dtd.
5883 DONNAFER ATASAN GONZALES 2015 31-Dec-17 Sept. 18, 2017 18-Sep-17 15-Jan-20

Br. Res. No. 127 dtd. August 11, Br. Res. No. dtd.
5884 MAY V. AGUILAR 2015 31-Dec-17 Jan. 11, 2018 11-Jan-18 5-May-21

Br. Res. No. 127


dtd. August 11,
5885 RODITA DITCHON BEJEMINO 2015 11-Aug-15 31-Dec-17

Br. Res. No. 127 dtd. August 11, Br. Res. No. dtd.
5886 VIRENIA AGUJAR SASING 2015 31-Dec-17 July 18, 2017 18-Jul-17 24-Sep-20

Br. Res. No. 128


dtd. August 11,
5887 CHRISTIAN ADEL PROTACIO 2015 11-Aug-15 31-Dec-17

Page 590
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
IN THE PRACTICE OF PUBLIC ACCOUNTANCY
As of April 30, 2018
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. 128 dtd. August 11, Br. Res. No. dtd.
5888 JOCELYN COPONES PERMITO 2015 31-Dec-17 Sept. 18, 2017 18-Sep-17 4-Apr-20

Br. Res. No. 128 dtd. August 11, Br. Res. No. dtd.
5889 JOSIE-REYNA SANTOS BUMANGLAG 2015 31-Dec-17 Nov. 21, 2017 21-Nov-17 14-May-20

Br. Res. No. 128


dtd. August 11,
5890 MICHAEL JOSHUA MAAGAD SASOY 2015 11-Aug-15 31-Dec-17

Br. Res. No. 129 dtd. August 11, Br. Res. No. dtd.
5891 CARLITO RICAFORT JUAREZ 2015 31-Dec-17 August 10, 2017 10-Aug-17 13-Apr-20

Br. Res. No. 129 dtd. August 11, Br. Res. No. dtd.
5892 DONNIE RAY AMPAAN LIM 2015 31-Dec-17 Nov. 21, 2017 21-Nov-17 4-Oct-20

Br. Res. No. 129


dtd. August 11,
5893 EDNA PADRE TEJADA 2015 11-Aug-15 31-Dec-17

Br. Res. No. 129


dtd. August 11,
5894 EDUARDO SANTOS ANGELES 2015 11-Aug-15 31-Dec-17

Br. Res. No. 129 dtd. August 11, Br. Res. No. dtd.
5895 GLENLY MADRIGAL MORATA 2015 31-Dec-17 Jan. 11, 2018 11-Jan-18 4-Mar-21

Page 591
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
IN THE PRACTICE OF PUBLIC ACCOUNTANCY
As of April 30, 2018
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. 129 dtd. August 11, Br. Res. No. dtd.
5896 JENNIFER CAHUGOM MAMERTO 2015 31-Dec-17 Jan. 11, 2018 11-Jan-18 17-Nov-21

Br. Res. No. 129 dtd. August 11, Br. Res. No. dtd.
5897 JOSEFA LUCAÑAS BULALAQUE 2015 31-Dec-17 Jan. 11, 2018 11-Jan-18 19-Mar-21

Br. Res. No. 129 dtd. August 11, Br. Res. No. dtd.
5898 LOURDES LLANETA LIM 2015 31-Dec-17 Nov. 21, 2017 21-Nov-17 8-Apr-20

Br. Res. No. 129


dtd. August 11,
5899 NOREEN RODRIGUEZ MACAYAN 2015 11-Aug-15 31-Dec-17

Br. Res. No. 129 dtd. August 11, Br. Res. No. dtd.
5900 RAFAEL CRISOSTOMO MATEO 2015 31-Dec-17 Feb. 8, 2018 8-Feb-18 22-Jan-21

Br. Res. No. 129 dtd. August 11, Br. Res. No. dtd.
5901 RHODORA MATEO ALEJANDRO 2015 31-Dec-17 Oct. 20, 2017 20-Oct-17 10-Feb-20

Br. Res. No. 129 dtd. August 11, Br. Res. No. dtd.
5902 WARLEY LIGADA CONCEPCION 2015 31-Dec-17 Nov. 21, 2017 21-Nov-17 6-Dec-20

Br. Res. No. 138 dtd. August 14, Br. Res. No. 05
5903 EMELITA GOROSPE TAGATAC 2015 31-Dec-17 dtd. Feb. 1, 2018 29-Jun-17 26-May-20

Page 592
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
IN THE PRACTICE OF PUBLIC ACCOUNTANCY
As of April 30, 2018
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. 138 dtd. August 14, Br. Res. No. dtd.
5904 EMMANUEL CARABIO VILLANUEVA 2015 31-Dec-17 Jan. 11, 2018 11-Jan-18 12-May-21

Br. Res. No. 138 dtd. August 14, Br. Res. No. dtd.
5905 LALLANE TITAN ARAJA 2015 31-Dec-17 Oct. 20, 2017 20-Oct-17 7-Feb-20

Br. Res. No. 138


dtd. August 14,
5906 ROSARIO D. LOPEZ 2015 14-Aug-15 31-Dec-17

Br. Res. No. 139


dtd. August 14,
5907 EMMANUEL GIGANTONE HEÑORGA 2015 14-Aug-15 31-Dec-17

Br. Res. No. 139


dtd. August 14,
5908 JANET CODOG VALDUEZA 2015 14-Aug-15 31-Dec-17

Br. Res. No. 139 dtd. August 14, Br. Res. No. dtd.
5909 LEONILO ABITONA CELECIOS 2015 31-Dec-17 Jan. 11, 2018 11-Jan-18 13-Jan-21

Br. Res. No. 139 dtd. August 14, Br. Res. No. dtd.
5910 RAYMOND ABAN VASQUEZ 2015 31-Dec-17 Jan. 11, 2018 11-Jan-18 14-Jul-21

Br. Res. No. 139


dtd. August 14,
5911 ROMEO RODRIGUEZ GOLIFARDO 2015 14-Aug-15 31-Dec-17

Page 593
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
IN THE PRACTICE OF PUBLIC ACCOUNTANCY
As of April 30, 2018
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. 140 dtd. August 14, Br. Res. No. dtd.
5912 ELSA MOISES CAÑETE 2015 31-Dec-17 Jan. 11, 2018 11-Jan-18 5-Nov-21

Br. Res. No. 140 dtd. August 14, Br. Res. No. dtd.
5913 JULIETA ALMODIEL VINSON 2015 31-Dec-17 Jan. 11, 2018 11-Jan-18 12-Jun-21

Br. Res. No. 140


dtd. August 14,
5914 LILIAN I. DE VERA 2015 14-Aug-15 31-Dec-17

Br. Res. No. 140


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

Br. Res. No. 140 dtd. August 14, Br. Res. No. dtd.
5916 LESLEY ANGELI RENTUZA ARANDA 2015 31-Dec-17 Oct. 20, 2017 20-Oct-17 11-Apr-20

Br. Res. No. 147


dtd. August 17,
5917 AISA KRISTINE DANIOLCO LERIO 2015 17-Aug-15 31-Dec-17

Br. Res. No. 147


dtd. August 17,
5918 CHARLOTTE A. DELA CRUZ 2015 17-Aug-15 31-Dec-17

Br. Res. No. 147


dtd. August 17,
5919 JEAN S. ACLAN 2015 17-Aug-15 31-Dec-17

Page 594
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
IN THE PRACTICE OF PUBLIC ACCOUNTANCY
As of April 30, 2018
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. 147 dtd. August 17, Br. Res. No. dtd.
5920 JEANETTE DEL MUNDO LEONARDO 2015 31-Dec-17 Oct. 20, 2017 20-Oct-17 19-Jul-20

Br. Res. No. 147 dtd. August 17, Br. Res. No. dtd.
5921 MARCIANO TABANIERA ALEJADO 2015 31-Dec-17 May 12, 2017 12-May-17 17-Apr-20

Br. Res. No. 147 dtd. August 17, Br. Res. No. dtd.
5922 NARCISO CARREON DIEGO 2015 31-Dec-17 July 18, 2017 18-Jul-17 9-Mar-20

Br. Res. No. 147 dtd. August 17, Br. Res. No. dtd.
5923 NIÑO C. MADAJE 2015 31-Dec-17 Feb. 8, 2018 8-Feb-18 26-Dec-21

Br. Res. No. 147


dtd. August 17,
5924 RAYMON CHRISTIAN FRANCISCO VELUZ 2015 17-Aug-15 31-Dec-17

Br. Res. No. 147 dtd. August 17, Br. Res. No. dtd.
5925 RIAN CEASAR POLINIO SOLIMAN 2015 31-Dec-17 Oct. 20, 2017 20-Oct-17 9-Dec-20

Br. Res. No. 147 dtd. August 17, Br. Res. No. dtd.
5926 SIMON ILAGAN AGUILON 2015 31-Dec-17 Jan. 11, 2018 11-Jan-18 28-Oct-21

Br. Res. No. 148


dtd. August 17,
5927 EMMY TESSALU SANCHEZ BUNIEL 2015 17-Aug-15 31-Dec-17

Page 595
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
IN THE PRACTICE OF PUBLIC ACCOUNTANCY
As of April 30, 2018
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. 148
dtd. August 17,
5928 NAZARENO CORONEL LICUP 2015 17-Aug-15 31-Dec-17

Br. Res. No. 148 dtd. August 17, Br. Res. No. 05
5929 RECHELLE MORALES FARAON 2015 31-Dec-17 dtd. Feb. 1, 2018 29-Jun-17 18-May-20

Br. Res. No. 149


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

Br. Res. No. 149 dtd. August 17, Br. Res. No. dtd.
5931 ELVIN P. VARGAS 2015 31-Dec-17 Sept. 18, 2017 18-Sep-17 25-Dec-20

Br. Res. No. 149


dtd. August 17,
5932 NOBELLA VILLANUEVA CARDAMA 2015 17-Aug-15 31-Dec-17

Br. Res. No. 149


dtd. August 17,
5933 OLIVA AVEÑO BATAAN 2015 17-Aug-15 31-Dec-17

Br. Res. No. 149


dtd. August 17,
5934 RUBY ROSA BANZON CARAGAY 2015 17-Aug-15 31-Dec-17

Br. Res. No. 158 dtd. August 24, Br. Res. No. dtd.
5935 ARLENE SANTELICES SOLIS 2015 31-Dec-17 Jan. 11, 2018 11-Jan-18 2-Dec-21

Page 596
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
IN THE PRACTICE OF PUBLIC ACCOUNTANCY
As of April 30, 2018
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. 158
dtd. August 24,
5936 JACQUELINE ELORDE CORALDE 2015 24-Aug-15 31-Dec-17

ROXANNE IBASCO DIONISIO (Formerly: ROXANNE I. Br. Res. No. 158 dtd. August 24, Br. Res. No. dtd.
5937 DIONISIO) 2015 31-Dec-17 Jan. 11, 2018 11-Jan-18 10-Sep-21

Br. Res. No. 161 dtd. September Br. Res. No. dtd.
5938 ASH CATHIE GUIMBALEÑA LOQUIAS 17, 2015 31-Dec-17 Feb. 8, 2018 8-Feb-18 12-Apr-21

Br. Res. No. 161 dtd. September Br. Res. No. dtd.
5939 CLAIRE ANNE JAYAG PULIDO 17, 2015 31-Dec-17 Nov. 21, 2017 21-Nov-17 7-Dec-20

Br. Res. No. 161


dtd. September
5940 DONALD LESTER RABOY GIMENO 17, 2015 17-Sep-15 31-Dec-17

Br. Res. No. 161 dtd. September Br. Res. No. dtd.
5941 JAMES APAGA CAFIRMA 17, 2015 31-Dec-17 Nov. 27, 2017 27-Nov-17 2-Oct-20

Br. Res. No. 161


dtd. September
5942 PIO S. KAIMO, JR. 17, 2015 17-Sep-15 31-Dec-17

Br. Res. No. 161 dtd. September Br. Res. No. dtd.
5943 VIRGINIA S. OCAMPO-SOLO 17, 2015 31-Dec-17 Jan. 11, 2018 11-Jan-18 15-Aug-21

Page 597
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
IN THE PRACTICE OF PUBLIC ACCOUNTANCY
As of April 30, 2018
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. 169 dtd. September Br. Res. No. dtd.
5944 BEVERLY JOYCE ILAGAN MARUNDAN 21, 2015 31-Dec-17 Nov. 21, 2017 21-Nov-17 19-Mar-20

Br. Res. No. 169 dtd. September Br. Res. No. dtd.
5945 DAWN ACERO GARCIA 21, 2015 31-Dec-17 Oct. 20, 2017 20-Oct-17 18-May-20

Br. Res. No. 169 dtd. September Br. Res. No. dtd.
5946 ELEANOR LABASAN CAYETANO 21, 2015 31-Dec-17 March 7, 2018 7-Mar-18 23-Jul-21

Br. Res. No. 169


dtd. September
5947 JEROME LOPEZ BARIUAN 21, 2015 21-Sep-15 31-Dec-17

Br. Res. No. 169 dtd. September Br. Res. No. dtd.
5948 LILIBETH M. PUNO 21, 2015 31-Dec-17 Jan. 11, 2018 11-Jan-18 2-Feb-21

Br. Res. No. 169 dtd. September Br. Res. No. dtd.
5949 MARIE ROSE GUTIERREZ TINIO 21, 2015 31-Dec-17 Sept. 18, 2017 18-Sep-17 29-Jan-20

Br. Res. No. 05


Br. Res. No. 169 dtd. September dtd. February 1,
5950 MELANIE BENLIRO VILLARUZ 21, 2015 31-Dec-17 2018 29-Jun-17 11-Mar-20

Br. Res. No. 170


dtd. September
5951 BERNARDO NICOLAS CENTENO 21, 2015 21-Sep-15 31-Dec-17

Page 598
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
IN THE PRACTICE OF PUBLIC ACCOUNTANCY
As of April 30, 2018
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. 170
dtd. September
5952 WILHEFORTES RAMIREZ LIM 21, 2015 21-Sep-15 31-Dec-17

Br. Res. No. 175


dtd. October 13,
5953 AL JAY RHU RIVERA POLICARPIO 2015 13-Oct-15 31-Dec-17

Br. Res. No. 175 dtd. October 13, Br. Res. No. dtd.
5954 BELEN LAYUG CAPARAZ 2015 31-Dec-17 Nov. 21, 2017 21-Nov-17 30-Nov-20

Br. Res. No. 175 dtd. October 13, Br. Res. No. dtd.
5955 CHARMAIN VILLAFLORES ALCANTARA 2015 31-Dec-17 Jan. 11, 2018 11-Jan-18 12-Sep-21

Br. Res. No. 175


dtd. October 13,
5956 CRISTITA MENDOZA TORRES 2015 13-Oct-15 31-Dec-17

Br. Res. No. dtd.


Br. Res. No. 175 dtd. October 13, November 27,
5957 JEFFREY LIM ONG 2015 31-Dec-17 2017 27-Nov-17 5-Feb-20

Br. Res. No. 175


dtd. October 13,
5958 JONATHAN GRANADOS ENTICO 2015 13-Oct-15 31-Dec-17

Br. Res. No. dtd.


Br. Res. No. 175 dtd. October 13, November 27,
5959 LESLIE MARQUEZ CAFIRMA 2015 31-Dec-17 2017 27-Nov-17 6-May-20

Page 599
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
IN THE PRACTICE OF PUBLIC ACCOUNTANCY
As of April 30, 2018
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. 175
dtd. October 13,
5960 PERLA M. SALVIEJO 2015 13-Oct-15 31-Dec-17

Br. Res. No. 178 dtd. October 13, Br. Res. No. 218
5961 CHEILO AMIT MALAZARTE 2015 31-Dec-17 dtd. April 20, 2017 20-Apr-17 22-Oct-20

Br. Res. No. 178


dtd. October 13,
5962 INOCENCIO ACAR CABANGUNAY, JR. 2015 13-Oct-15 31-Dec-17

Br. Res. No. 178 dtd. October 13, Bd. Res. No. dtd.
5963 KRISCELINE ANNE PASTRANA ONG 2015 31-Dec-17 Sept. 18, 2017 18-Sep-17 25-Dec-20

Br. Res. No. 178 dtd. October 13, Br. Res. No. dtd.
5964 STEPHEN PAUL SANZ ESCAÑO 2015 31-Dec-17 March 7, 2018 7-Mar-18 8-Jan-21

THEA MAY FIDELSON VICERA (Formerly: THEA MAY Br. Res. No. 178 dtd. October 13, Br. Res. No. dtd.
5965 ESPERANZATE FIDELSON) 2015 31-Dec-17 March 7, 2018 7-Mar-18 18-Feb-21

Br. Res. No. 183


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

Br. Res. No. 183 dtd. October 14, Br. Res. No. dtd.
5967 DEHSIREE AZUELA TY 2015 31-Dec-17 March 19, 2018 19-Mar-18 17-Sep-21

Page 600
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
IN THE PRACTICE OF PUBLIC ACCOUNTANCY
As of April 30, 2018
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. 183
dtd. October 14,
5968 SHEENA MARIE SAMSON DELA CRUZ 2015 14-Oct-15 31-Dec-17

Br. Res. No. 193 dtd. November 2, Br. Res. No. dtd.
5969 GERALDINE PAKINGAN MASSALANG 2015 31-Dec-17 March 19, 2018 19-Mar-18 27-Dec-21

Br. Res. No. 193 dtd. November 2, Bd. Res. No. dtd.
5970 GRACE BANGOY FUA 2015 31-Dec-17 Sept. 18, 2017 18-Sep-17 18-Feb-20

Br. Res. No. 193 dtd. November 2, Br. Res. No. dtd.
5971 OSCAR ALQUIROZ SUBA 2015 31-Dec-17 Oct. 20, 2017 20-Oct-17 5-Mar-20

Br. Res. No. 193 dtd. November 2, Br. Res. No. dtd.
5972 PAUL ANTHONY DELA FUENTE DE JESUS 2015 31-Dec-17 Oct. 20, 2017 20-Oct-17 25-Aug-20

Br. Res. No. 193


dtd. November 2,
5973 PERJELYN JOY RUIZ GUTIERREZ 2015 2-Nov-15 31-Dec-17

Br. Res. No. 193 dtd. November 2, Br. Res. No. dtd.
5974 RANIEL RICO RAMILO 2015 31-Dec-17 Sept. 18, 2017 18-Sep-17 3-May-20

Br. Res. No. 193 dtd. November 2, Br. Res. No. dtd.
5975 RICARDO MATEO RIVERA, JR. 2015 31-Dec-17 July 18, 2017 18-Jul-17 28-Jan-20

Page 601
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
IN THE PRACTICE OF PUBLIC ACCOUNTANCY
As of April 30, 2018
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. 193 dtd. November 2, Br. Res. No. dtd.
5976 SUSANA PASCUAL ROSAL 2015 31-Dec-17 Jan. 11, 2018 11-Jan-18 18-Jan-21

Br. Res. No. 212 dtd. December 1, Br. Res. No. dtd.
5977 RAMOS MENDOZA, J. AND COMPANY 2015 31-Dec-17 August 10, 2017 10-Aug-17 26-Aug-20

Br. Res. No. 213


dtd. December 1,
5978 DIOSDADO JALANDONI GALANTO 2015 1-Dec-15 31-Dec-17

Br. Res. No. 05


Br. Res. No. 213 dtd. December 1, dtd. February 1,
5979 JESSIE RACAZA CINCO 2015 31-Dec-17 2018 29-Jun-17 4-Apr-20

Br. Res. No. 213


dtd. December 1,
5980 RHEA GALLANO DIANO 2015 1-Dec-15 31-Dec-17

Br. Res. No. 214 dtd. December 1, Br. Res. No. dtd.
5981 ANTONIA B. ALEJANDRO 2015 31-Dec-17 August 10, 2017 10-Aug-17 29-Apr-20

Br. Res. No. 214


dtd. December 1,
5982 JERESITA CONTADO ALZATE 2015 1-Dec-15 31-Dec-17

Br. Res. No. 214


dtd. December 1,
5983 JIENNHY BERGANIO GUILLEN 2015 1-Dec-15 31-Dec-17

Page 602
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
IN THE PRACTICE OF PUBLIC ACCOUNTANCY
As of April 30, 2018
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. 214 dtd. December 1, Br. Res. No. dtd.
5984 MA. CLARENCE LOPEZ MARCELO 2015 31-Dec-17 Jan. 11, 2018 11-Jan-18 13-Aug-21

Br. Res. No. 214 dtd. December 1, Br. Res. No. dtd.
5985 MAGDALENA MODAWAN LIZARDO 2015 31-Dec-17 Oct. 20, 2017 20-Oct-17 3-Aug-20

Br. Res. No. 214 dtd. December 1, Br. Res. No. dtd.
5986 MOSES GUEVARRA MANALANG 2015 31-Dec-17 Nov. 21, 2017 21-Nov-17 18-Feb-20

Br. Res. No. 214 dtd. December 1, Br. Res. No. dtd.
5987 RIZA LOBITAÑA ALONDAY 2015 31-Dec-17 Jan. 11, 2018 11-Jan-18 2-Dec-21

Br. Res. No. 214 dtd. December 1, Br. Res. No. dtd.
5988 RONALD LIWAG REYES 2015 31-Dec-17 Oct. 20, 2017 20-Oct-17 15-Nov-20

Br. Res. No. 233


dtd. December 4,
5989 ELMER C. NAGERA 2015 4-Dec-15 31-Dec-17

Br. Res. No. 233


dtd. December 4,
5990 FELIBETH R. MELCHOR 2015 4-Dec-15 31-Dec-17

Br. Res. No. 233


dtd. December 4,
5991 JOSE SAMANTE GRIJALVO 2015 4-Dec-15 31-Dec-17

Page 603
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
IN THE PRACTICE OF PUBLIC ACCOUNTANCY
As of April 30, 2018
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. 233
dtd. December 4,
5992 JOSEPHINE MUTIA VENTURADO 2015 4-Dec-15 31-Dec-17

Br. Res. No. 233


dtd. December 4,
5993 MA. DIORITA QUINSAY TINDOC 2015 4-Dec-15 31-Dec-17

Br. Res. No. 233 dtd. December 4, Br. Res. No. dtd.
5994 RONALD DIMACULANGAN MOJADO 2015 31-Dec-17 Jan. 11, 2018 11-Jan-18 18-Dec-21

Br. Res. No. 233 dtd. December 4, Br. Res. No. dtd.
5995 ZYDEL BUNAG ALVAREZ 2015 31-Dec-17 Jan. 11, 2018 11-Jan-18 22-Feb-21

Br. Res. No. 243


dtd. December 4,
5996 JOHN HENDRIX REDONDO VALIENTES 2015 4-Dec-15 31-Dec-17

Br. Res. No. 243 dtd. December 4, Br. Res. No. dtd.
5997 JONATHAN CAYETANO DONAEL 2015 31-Dec-17 Oct. 20, 2017 20-Oct-17 16-Jan-20

Br. Res. No. 243 dtd. December 4, Br. Res. No. dtd.
5998 KEITH YVES CRUZ CAROLINO 2015 31-Dec-17 Nov. 27, 2017 27-Nov-17 4-Oct-20

Br. Res. No. 243 dtd. December 4, Br. Res. No. dtd.
5999 MA. MELERVA MAKINANO HERAWI 2015 31-Dec-17 Oct. 20, 2017 20-Oct-17 4-Aug-20

Page 604
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
IN THE PRACTICE OF PUBLIC ACCOUNTANCY
As of April 30, 2018
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. 243 dtd. December 4, Br. Res. No. dtd.
6000 MAJELIA AZOGUE UBALDO 2015 31-Dec-17 Jan. 11, 2018 11-Jan-18 22-Sep-21

Br. Res. No. 243 dtd. December 4, Br. Res. No. dtd.
6001 PHILIP MAMUCOD BONDOC 2015 31-Dec-17 Nov. 21, 2017 21-Nov-17 18-Jan-20

Br. Res. No. 243


dtd. December 4,
6002 WILTHY D. BENAL 2015 4-Dec-15 31-Dec-17

Br. Res. No. 252 dtd. December 14, Br. Res. No. dtd.
6003 ETP AND ASSOCIATES CO. 2015 31-Dec-17 Jan. 11, 2018 11-Jan-18 22-Nov-21

Br. Res. No. 253 dtd. December 14, Br. Res. No. dtd.
6004 THATER, MISA & COMPANY 2015 31-Dec-17 July 18, 2017 18-Jul-17 9-Jun-20

Br. Res. No. 254 dtd. December 14, Br. Res. No. dtd.
6005 DELA ROCA & ASSOCIATES 2015 31-Dec-17 Oct. 20, 2017 20-Oct-17 14-Nov-20

Br. Res. No. 255 dtd. December 14, Br. Res. No. dtd.
6006 QUINSAY, RADAM AND CO. 2015 31-Dec-17 Oct. 20, 2017 20-Oct-17 6-Aug-20

Br. Res. No. 256


dtd. December
6007 GEARSON SAET RAGASA 14, 2015 14-Dec-15 31-Dec-17

Page 605
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
IN THE PRACTICE OF PUBLIC ACCOUNTANCY
As of April 30, 2018
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. December
6008 JANET GERMAN MARQUEZ 14, 2015 14-Dec-15 31-Dec-17

Br. Res. No. 256


dtd. December
6009 JOEL ARTIGO IWAY 14, 2015 14-Dec-15 31-Dec-17

Br. Res. No. 256


dtd. December
6010 JOVEN HERNANDEZ MACAPINLAC 14, 2015 14-Dec-15 31-Dec-17

Br. Res. No. 256


dtd. December
6011 MELODY ARACO PATIÑO 14, 2015 14-Dec-15 31-Dec-17

Br. Res. No. 256 dtd. December 14, Br. Res. No. dtd.
6012 MERISH DINAH A. REBULDELA 2015 31-Dec-17 Nov. 21, 2017 21-Nov-17 15-Jan-20

Br. Res. No. 256


dtd. December
6013 NIKKI ISABEL REYES LAYNES 14, 2015 14-Dec-15 31-Dec-17

Br. Res. No. 256


dtd. December
6014 REBECCA BILLONES REYES 14, 2015 14-Dec-15 31-Dec-17

Br. Res. No. 256 dtd. December 14, Bd. Res. No. dtd.
6015 ROCHELLE HESARZA TORIO 2015 31-Dec-17 Sept. 18, 2017 18-Sep-17 27-May-20

Page 606
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
IN THE PRACTICE OF PUBLIC ACCOUNTANCY
As of April 30, 2018
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. 260
dtd. December
6016 CYRIL ALTO CABALLERO TY 14, 2015 14-Dec-15 31-Dec-17

Br. Res. No. 07


6017 ANGELINA CAMORONGAN ASPERIN dtd. Feb. 9, 2016 9-Feb-16 31-Dec-18

Br. Res. No. 07


6018 ADRIANO MACAPAGAL AGUARIN, JR. dtd. Feb. 9, 2016 9-Feb-16 31-Dec-18

Br. Res. No. 07


6019 JENNIFER ANN REGIS SAUCO dtd. Feb. 9, 2016 9-Feb-16 31-Dec-18

Br. Res. No. 07


6020 LEAH P. BARTOLOME dtd. Feb. 9, 2016 9-Feb-16 31-Dec-18

Br. Res. No. 07


6021 ROWENA GARCIA MALLARI dtd. Feb. 9, 2016 9-Feb-16 31-Dec-18

Br. Res. No. 07


6022 VIVIAN BUSTAMANTE TAN dtd. Feb. 9, 2016 9-Feb-16 31-Dec-18

Br. Res. No. 28


6023 MANCAO, DOMINGO AND ASSOCIATES dtd. Feb. 9, 2016 9-Feb-16 31-Dec-18

Page 607
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
IN THE PRACTICE OF PUBLIC ACCOUNTANCY
As of April 30, 2018
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. 29


6024 EDWIN DAZON BUMAL-O dtd. Feb. 9, 2016 9-Feb-16 31-Dec-18

Br. Res. No. 29


6025 MARIO ADOLFO ROSALES LLANURA dtd. Feb. 9, 2016 9-Feb-16 31-Dec-18

MARY CATHERINE GOTAUCO CHING Br. Res. No. 29


6026 ( Formerly: MARY CATHERINE MENDOZA GOTAUCO) dtd. Feb. 9, 2016 9-Feb-16 31-Dec-18

Br. Res. No. 29


6027 VICTORIA E. LOGDAT dtd. Feb. 9, 2016 9-Feb-16 31-Dec-18

Br. Res. No. 30


6028 DANILO YBO PONAY dtd. Feb. 9, 2016 9-Feb-16 31-Dec-18

Br. Res. No. 30


6029 JENNIFER SANTOS PEÑA dtd. Feb. 9, 2016 9-Feb-16 31-Dec-18

Br. Res. No. 30


6030 LEANDRO MAKAYAN LONTOK dtd. Feb. 9, 2016 9-Feb-16 31-Dec-18

Br. Res. No. 30


6031 LETECIA PILAPIL ARELLANO dtd. Feb. 9, 2016 9-Feb-16 31-Dec-18

Page 608
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
IN THE PRACTICE OF PUBLIC ACCOUNTANCY
As of April 30, 2018
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. 30


6032 MARIA THERESA INTERNO ABRAHAM dtd. Feb. 9, 2016 9-Feb-16 31-Dec-18

Br. Res. No. 31


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

Br. Res. No. 31


6034 ANNA KATRINA ALEJO TY dtd. Feb. 9, 2016 9-Feb-16 31-Dec-18

Br. Res. No. 31


6035 AURELIO DAVID CRUZIN dtd. Feb. 9, 2016 9-Feb-16 31-Dec-18

Br. Res. No. 31


6036 CRYSTIAN DIAMOND GABRIEL SINGH dtd. Feb. 9, 2016 9-Feb-16 31-Dec-18

Br. Res. No. 31


6037 DANILO LARGO ROA dtd. Feb. 9, 2016 9-Feb-16 31-Dec-18

Br. Res. No. 31


6038 ROBERTO ALVAREZ ALCANTARA dtd. Feb. 9, 2016 9-Feb-16 31-Dec-18

Br. Res. No. 31


6039 RUTH Q. FONTANAR dtd. Feb. 9, 2016 9-Feb-16 31-Dec-18

Page 609
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
IN THE PRACTICE OF PUBLIC ACCOUNTANCY
As of April 30, 2018
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. 31


6040 SCHWENDI SAMSON FAJARDO dtd. Feb. 9, 2016 9-Feb-16 31-Dec-18

Br. Res. No. 32


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

Br. Res. No. 32


6042 DUSTIN UY BEJEMINO dtd. Feb. 9, 2016 9-Feb-16 31-Dec-18

Br. Res. No. 32


6043 GER-LIE BELLO MIRANDA dtd. Feb. 9, 2016 9-Feb-16 31-Dec-18

Br. Res. No. 32


6044 HENNESSY KIM BALINGIT dtd. Feb. 9, 2016 9-Feb-16 31-Dec-18

Br. Res. No. 32


6045 LORELIE SOLANERO SEE dtd. Feb. 9, 2016 9-Feb-16 31-Dec-18

Br. Res. No. 32


6046 MICHAEL LETADA ALMERO dtd. Feb. 9, 2016 9-Feb-16 31-Dec-18

Br. Res. No. 32


6047 PATRICK DAVE DESALISA PERALTA dtd. Feb. 9, 2016 9-Feb-16 31-Dec-18

Page 610
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
IN THE PRACTICE OF PUBLIC ACCOUNTANCY
As of April 30, 2018
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. 32


6048 RAMIRO TORRES GALANTO dtd. Feb. 9, 2016 9-Feb-16 31-Dec-18

Br. Res. No. 32


6049 RAY ROSE SEVILLA LANDRITO dtd. Feb. 9, 2016 9-Feb-16 31-Dec-18

Br. Res. No. 33


6050 CRESENCIO RICK PADAGAS BALDERAMA dtd. Feb. 9, 2016 9-Feb-16 31-Dec-18

Br. Res. No. 33


6051 DIVINE GRACE CASASOLA AGPAWA dtd. Feb. 9, 2016 9-Feb-16 31-Dec-18

Br. Res. No. 33


6052 EDNA DAVID SIA dtd. Feb. 9, 2016 9-Feb-16 31-Dec-18

Br. Res. No. 33


6053 HAZEL ANNE DI SEE DEE dtd. Feb. 9, 2016 9-Feb-16 31-Dec-18

Br. Res. No. 33


6054 JOHN CHRISTIAN BALDOMERO SABAL dtd. Feb. 9, 2016 9-Feb-16 31-Dec-18

Br. Res. No. 33


6055 KRISTOFFER IGNACIO VALENCIA dtd. Feb. 9, 2016 9-Feb-16 31-Dec-18

Page 611
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
IN THE PRACTICE OF PUBLIC ACCOUNTANCY
As of April 30, 2018
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


6056 JUNZON BAYUGO VELASCO dtd. Feb. 9, 2016 9-Feb-16 31-Dec-18

Br. Res. No. 35


6057 ARLYNN KENNETH BASILIO MANANSALA dtd. Feb. 9, 2016 9-Feb-16 31-Dec-18

Br. Res. No. 35


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

Br. Res. No. 35


6059 CRISTOPER DE LARA DIANZON dtd. Feb. 9, 2016 9-Feb-16 31-Dec-18

Br. Res. No. 35


6060 JANINA SANTOS BAQUIRAN dtd. Feb. 9, 2016 9-Feb-16 31-Dec-18

Br. Res. No. 35


6061 LOWELL QUINTO AGUSTIN dtd. Feb. 9, 2016 9-Feb-16 31-Dec-18

Br. Res. No. 35


6062 MARIA PRECIOSA DELA CRUZ dtd. Feb. 9, 2016 9-Feb-16 31-Dec-18

Br. Res. No. 36


6063 JACQUELYN G. GONZAGA dtd. Feb. 9, 2016 9-Feb-16 31-Dec-18

Page 612
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
IN THE PRACTICE OF PUBLIC ACCOUNTANCY
As of April 30, 2018
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


6064 JEFFREY CASTRO TORIO dtd. Feb. 9, 2016 9-Feb-16 31-Dec-18

Br. Res. No. 36


6065 MARIA LOURDES MACABASCO YANUARIA dtd. Feb. 9, 2016 9-Feb-16 31-Dec-18

Br. Res. No. 36


6066 MARITES PEÑARANDA BERNADOS dtd. Feb. 9, 2016 9-Feb-16 31-Dec-18

Br. Res. No. 36


6067 MARK RITCHIE DAIGAN ORIAS dtd. Feb. 9, 2016 9-Feb-16 31-Dec-18

Br. Res. No. 36


6068 PRISCILA QUINTELA ARPILLEDA dtd. Feb. 9, 2016 9-Feb-16 31-Dec-18

Br. Res. No. 36


6069 RONALDO YUTUC PINPIN dtd. Feb. 9, 2016 9-Feb-16 31-Dec-18

Br. Res. No. 36


6070 ROWENA TORILLAS NACARIO dtd. Feb. 9, 2016 9-Feb-16 31-Dec-18

Br. Res. No. 36


6071 VOLTAIRE BORJA SALUD dtd. Feb. 9, 2016 9-Feb-16 31-Dec-18

Page 613
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
IN THE PRACTICE OF PUBLIC ACCOUNTANCY
As of April 30, 2018
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. 37


6072 FE S. BERSAMIN dtd. Feb. 9, 2016 9-Feb-16 31-Dec-18

Br. Res. No. 42


6073 NOE GINGOYON QUIÑANOLA dtd. Feb. 11, 2016 11-Feb-16 31-Dec-18

Br. Res. No. 42


6074 TOLENTINO-KO PARTNERS & CO. dtd. Feb. 11, 2016 11-Feb-16 31-Dec-18

Br. Res. No. 52


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

Br. Res. No. 52


6076 ELIZABETH ESPARRAGO ESTONANTO dtd. Feb. 18, 2016 18-Feb-16 31-Dec-18

Br. Res. No. 52


6077 MA. KRISTINE T. PADAYAO dtd. Feb. 18, 2016 18-Feb-16 31-Dec-18

Br. Res. No. 52


6078 MANUEL L. BIAY dtd. Feb. 18, 2016 18-Feb-16 31-Dec-18

Br. Res. No. 52


6079 MART PHILIPPE DIAZ PANGANDIAN dtd. Feb. 18, 2016 18-Feb-16 31-Dec-18

Page 614
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
IN THE PRACTICE OF PUBLIC ACCOUNTANCY
As of April 30, 2018
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. 52


6080 MARIA THESSA ROA FLORES dtd. Feb. 18, 2016 18-Feb-16 31-Dec-18

Br. Res. No. 52


6081 RICHELDA BORJA OSEA dtd. Feb. 18, 2016 18-Feb-16 31-Dec-18

Br. Res. No. 52


6082 ROMANA BOLANO CORNISTA dtd. Feb. 18, 2016 18-Feb-16 31-Dec-18

Br. Res. No. 59


6083 MARK ALLAN DIAZ FLORES dtd. Feb. 19, 2016 19-Feb-16 31-Dec-18

Br. Res. No. 59


6084 KARL MC ANTHONY GENOVA TAN dtd. Feb. 19, 2016 19-Feb-16 31-Dec-18

Br. Res. No. 59


6085 RIEL G. EVANGELISTA dtd. Feb. 19, 2016 19-Feb-16 31-Dec-18

Br. Res. No. 59


6086 RITCHELLE RUBY MACASO BATALLA dtd. Feb. 19, 2016 19-Feb-16 31-Dec-18

Br. Res. No. 59


6087 ROWELL IVAN CABALIN STA. ANA dtd. Feb. 19, 2016 19-Feb-16 31-Dec-18

Page 615
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
IN THE PRACTICE OF PUBLIC ACCOUNTANCY
As of April 30, 2018
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. 67


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

Br. Res. No. 67


6089 BERNARD ABCEDE TRIOL dtd. Feb. 26, 2016 26-Feb-16 31-Dec-18

Br. Res. No. 67


6090 GLENN MERCENE ABANADOR dtd. Feb. 26, 2016 26-Feb-16 31-Dec-18

Br. Res. No. 67


6091 JAYSON NARCISUS M. AYSON dtd. Feb. 26, 2016 26-Feb-16 31-Dec-18

Br. Res. No. 67


6092 JOANN ALBA ORIONDO dtd. Feb. 26, 2016 26-Feb-16 31-Dec-18

Br. Res. No. 67


6093 TRINIDAD CABAZARES MADRONERO dtd. Feb. 26, 2016 26-Feb-16 31-Dec-18

Br. Res. No. 72


6094 ANTONETTE BECERRA RAÑESES dtd. Mar. 28, 2016 28-Mar-16 31-Dec-18

Br. Res. No. 72


6095 ARLENE L. LOCSIN dtd. Mar. 28, 2016 28-Mar-16 31-Dec-18

Page 616
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
IN THE PRACTICE OF PUBLIC ACCOUNTANCY
As of April 30, 2018
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. 72


6096 BARNEY BALBUENA AGUILAR dtd. Mar. 28, 2016 28-Mar-16 31-Dec-18

Br. Res. No. 72


6097 DARA MARIE CHUA AGPOON dtd. Mar. 28, 2016 28-Mar-16 31-Dec-18

Br. Res. No. 72


6098 JENNIFER S. YABUT dtd. Mar. 28, 2016 28-Mar-16 31-Dec-18

Br. Res. No. 72


6099 JOSEPH ESCALANTE TAN dtd. Mar. 28, 2016 28-Mar-16 31-Dec-18

Br. Res. No. 72


6100 LOUVINCE JACINTO ANTONIO dtd. Mar. 28, 2016 28-Mar-16 31-Dec-18

Br. Res. No. 72


6101 MARY GRACE DAVID DE JESUS dtd. Mar. 28, 2016 28-Mar-16 31-Dec-18

Br. Res. No. 72


6102 MAYNARD CO CORPUZ dtd. Mar. 28, 2016 28-Mar-16 31-Dec-18

Br. Res. No. 72


6103 NADIA TOLENTINO DUQUE dtd. Mar. 28, 2016 28-Mar-16 31-Dec-18

Page 617
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
IN THE PRACTICE OF PUBLIC ACCOUNTANCY
As of April 30, 2018
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. 72


6104 PAULINA DUMALAY BUENAVENTURA dtd. Mar. 28, 2016 28-Mar-16 31-Dec-18

Br. Res. No. 72


6105 PERFECTO S. REAL dtd. Mar. 28, 2016 28-Mar-16 31-Dec-18

Br. Res. No. 72


6106 VIOLETA ALACAPA SUMULAT dtd. Mar. 28, 2016 28-Mar-16 31-Dec-18

Br. Res. No. 73


6107 BEVERLY EVANGELISTA ECHON dtd. Mar. 28, 2016 28-Mar-16 31-Dec-18

Br. Res. No. 73


6108 CATHERINE VILELA SAEZ dtd. Mar. 28, 2016 28-Mar-16 31-Dec-18

Br. Res. No. 73


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

Br. Res. No. 73


6110 DAISY MARGARITA M. MIRANDA dtd. Mar. 28, 2016 28-Mar-16 31-Dec-18

Br. Res. No. 73


6111 EZEQUIELA SISON MACARANAS dtd. Mar. 28, 2016 28-Mar-16 31-Dec-18

Page 618
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
IN THE PRACTICE OF PUBLIC ACCOUNTANCY
As of April 30, 2018
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. 73


6112 ROBERT BOKO NAVAREZ dtd. Mar. 28, 2016 28-Mar-16 31-Dec-18

Br. Res. No. 74


6113 MA. CATHERINE CASABUENA BACHOCO dtd. Mar. 28, 2016 28-Mar-16 31-Dec-18

Br. Res. No. 74


6114 MARIBEL MEJALA SANTOS dtd. Mar. 28, 2016 28-Mar-16 31-Dec-18

Br. Res. No. 75


6115 CESAR RIVERA CASTILLO dtd. Mar. 28, 2016 28-Mar-16 31-Dec-18

Br. Res. No. 75


6116 FRANKLIN UMBAC PRIETO dtd. Mar. 28, 2016 28-Mar-16 31-Dec-18

Br. Res. No. 75


6117 GRACE LINNETTE DELA CRUZ MALABONGA dtd. Mar. 28, 2016 28-Mar-16 31-Dec-18

Br. Res. No. 75


6118 INOCENCIO MONTALBO MANDOCDOC dtd. Mar. 28, 2016 28-Mar-16 31-Dec-18

Br. Res. No. 75


6119 JOSEFINA BETONIO YU dtd. Mar. 28, 2016 28-Mar-16 31-Dec-18

Page 619
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
IN THE PRACTICE OF PUBLIC ACCOUNTANCY
As of April 30, 2018
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. 82


6120 JENEFER TOMARONG LAYUGAN dtd. Mar. 31, 2016 31-Mar-16 31-Dec-18

Br. Res. No. 82


6121 MARY ANN CHUA ONGYIU dtd. Mar. 31, 2016 31-Mar-16 31-Dec-18

Br. Res. No. 82


6122 RAMIL TRIVINO TATLONGHARI dtd. Mar. 31, 2016 31-Mar-16 31-Dec-18

Br. Res. No. 82


6123 RUBY RELIEVE SEBALLE dtd. Mar. 31, 2016 31-Mar-16 31-Dec-18

Br. Res. No. 82


6124 THEA ESMERALDA TAN SIY dtd. Mar. 31, 2016 31-Mar-16 31-Dec-18

Br. Res. No. 83


6125 AILEEN MAE TOLEDO CLAVERIA dtd. Mar. 31, 2016 31-Mar-16 31-Dec-18

Br. Res. No. 83


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

Br. Res. No. 83


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

Page 620
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
IN THE PRACTICE OF PUBLIC ACCOUNTANCY
As of April 30, 2018
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. 83


6128 DANA ANGELICA GONZALES CAPANZANA dtd. Mar. 31, 2016 31-Mar-16 31-Dec-18

Br. Res. No. 83


6129 FAIRY ZYRENE GONZALES LIWAG dtd. Mar. 31, 2016 31-Mar-16 31-Dec-18

Br. Res. No. 83


6130 JENNELYN AGUILAR MANDILAG dtd. Mar. 31, 2016 31-Mar-16 31-Dec-18

Br. Res. No. 83


6131 JULIE OCHOA-LAPINA dtd. Mar. 31, 2016 31-Mar-16 31-Dec-18

Br. Res. No. 83


6132 RAMON FARISCAL CASTROVERDE dtd. Mar. 31, 2016 31-Mar-16 31-Dec-18

Br. Res. No. 83


6133 ROXANNE MELANIE MARTINEZ RIVERA dtd. Mar. 31, 2016 31-Mar-16 31-Dec-18

Br. Res. No. 93


6134 CATHERINE S. DUTERTE-TY dtd. Apr. 8, 2016 8-Apr-16 31-Dec-18

Br. Res. No. 93


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

Page 621
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
IN THE PRACTICE OF PUBLIC ACCOUNTANCY
As of April 30, 2018
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. 93


6136 DARYL GALOLO DIZON dtd. Apr. 8, 2016 8-Apr-16 31-Dec-18

Br. Res. No. 93


6137 HERBERTO BATI LAGARDE dtd. Apr. 8, 2016 8-Apr-16 31-Dec-18

Br. Res. No. 93


6138 JAN MARCUS ANG TANG dtd. Apr. 8, 2016 8-Apr-16 31-Dec-18

Br. Res. No. 93


6139 MARY JOY MARIMAT SUMAPID dtd. Apr. 8, 2016 8-Apr-16 31-Dec-18

Br. Res. No. 108


6140 JOSEFINO MALABUYOC GIRANG dtd. Apr. 12, 2016 12-Apr-16 31-Dec-18

Br. Res. No. 108


6141 LIEZLE LABRENTO LASAN dtd. Apr. 12, 2016 12-Apr-16 31-Dec-18

Br. Res. No. 108


6142 MARGARITO DE LOS CIENTOS MONTECILLO dtd. Apr. 12, 2016 12-Apr-16 31-Dec-18

Br. Res. No. 108


6143 MORENO C. GUINTO dtd. Apr. 12, 2016 12-Apr-16 31-Dec-18

Page 622
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
IN THE PRACTICE OF PUBLIC ACCOUNTANCY
As of April 30, 2018
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. 108


6144 RAMIE KRISTINA FACUNDO BUYSER dtd. Apr. 12, 2016 12-Apr-16 31-Dec-18

Br. Res. No. 108


6145 VICMAR A. GANDEZA dtd. Apr. 12, 2016 12-Apr-16 31-Dec-18

Br. Res. No. 113


6146 JOSE MANAYON CABATINO dtd. Apr. 19, 2016 19-Apr-16 31-Dec-18

Br. Res. No. 113


6147 KAMILLE ANGELIE PAZ NARISMA dtd. Apr. 19, 2016 19-Apr-16 31-Dec-18

Br. Res. No. 113


6148 MARC MEINARD MANUEL MARIANO dtd. Apr. 19, 2016 19-Apr-16 31-Dec-18

Br. Res. No. 113


6149 MARK ALVIN ASUNCION BAWING dtd. Apr. 19, 2016 19-Apr-16 31-Dec-18

Br. Res. No. 113


6150 PAUL ANGELO REFUGIO LIBUNAO dtd. Apr. 19, 2016 19-Apr-16 31-Dec-18

Br. Res. No. 119


6151 AILLEEN DIMACALI MERCADO dtd. May 5, 2016 5-May-16 31-Dec-18

Page 623
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
IN THE PRACTICE OF PUBLIC ACCOUNTANCY
As of April 30, 2018
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. 119


6152 AQUILINO ALBARRACIN CATAPANG dtd. May 5, 2016 5-May-16 31-Dec-18

Br. Res. No. 119


6153 ERIC LOU C. DACER dtd. May 5, 2016 5-May-16 31-Dec-18

Br. Res. No. 119


6154 JOSE CELSO MARTIN dtd. May 5, 2016 5-May-16 31-Dec-18

Br. Res. No. 119


6155 RAYMOND PORMENTO GAUTANE dtd. May 5, 2016 5-May-16 31-Dec-18

Br. Res. No. 119


6156 RIZALYN DAVID PAJARILLO dtd. May 5, 2016 5-May-16 31-Dec-18

Br. Res. No. 121


6157 CECILIA MANALANSAN LO dtd. May 17, 2016 17-May-16 31-Dec-18

Br. Res. No. 121


6158 MA. ESPERANZA M. AGBULOS-EVASCO dtd. May 17, 2016 17-May-16 31-Dec-18

Br. Res. No. 121


6159 MA. SOCORRO MAGTOTO SUNGLAO dtd. May 17, 2016 17-May-16 31-Dec-18

Page 624
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
IN THE PRACTICE OF PUBLIC ACCOUNTANCY
As of April 30, 2018
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. 121


6160 MABEL ABARINTOS CAJAYON dtd. May 17, 2016 17-May-16 31-Dec-18

Br. Res. No. 121


6161 MELITH HERMOSILLA RESTRIVERA dtd. May 17, 2016 17-May-16 31-Dec-18

Br. Res. No. 121


6162 PAZ V. LAURELES dtd. May 17, 2016 17-May-16 31-Dec-18

Br. Res. No. 121


6163 RYAN PARBO LAXAMANA dtd. May 17, 2016 17-May-16 31-Dec-18

Br. Res. No. 127


6164 BERNARD BERNARDO GOROSPE dtd. June 6, 2016 6-Jun-16 31-Dec-18

Br. Res. No. 127


6165 CATHERINE TORRES TY dtd. June 6, 2016 6-Jun-16 31-Dec-18

Br. Res. No. 127


6166 EDWIN MACA GUPID dtd. June 6, 2016 6-Jun-16 31-Dec-18

Br. Res. No. 127


6167 ENRICO NEPOMUCENO ADVINCULA dtd. June 6, 2016 6-Jun-16 31-Dec-18

Page 625
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
IN THE PRACTICE OF PUBLIC ACCOUNTANCY
As of April 30, 2018
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. 127


6168 HERNAN S. YNION dtd. June 6, 2016 6-Jun-16 31-Dec-18

Br. Res. No. 127


6169 IRENE ESTEBAN GUINTO dtd. June 6, 2016 6-Jun-16 31-Dec-18

Br. Res. No. 127


6170 LANI PONCIANO ARCANGEL dtd. June 6, 2016 6-Jun-16 31-Dec-18

MARIA PASTORA MACAPAGAL GAN ( Formerly: Br. Res. No. 127


6171 MA. PASTORA M. GAN) dtd. June 6, 2016 6-Jun-16 31-Dec-18

Br. Res. No. 127


6172 SHERWIN OLIGARIO PORCIUNCULA dtd. June 6, 2016 6-Jun-16 31-Dec-18

Br. Res. No. 127


6173 TEODORA BONUS BONDOC dtd. June 6, 2016 6-Jun-16 31-Dec-18

Br. Res. No. 127


6174 WHENA PLANA AGO dtd. June 6, 2016 6-Jun-16 31-Dec-18

Br. Res. No. 128


6175 AGUSTUS CESAR A. NAVARRO dtd. June 6, 2016 6-Jun-16 31-Dec-18

Page 626
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
IN THE PRACTICE OF PUBLIC ACCOUNTANCY
As of April 30, 2018
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. 128


6176 BELINDA BALLERA QUINTOS dtd. June 6, 2016 6-Jun-16 31-Dec-18

Br. Res. No. 128


6177 INGRED BAÑEZ CATIGBE dtd. June 6, 2016 6-Jun-16 31-Dec-18

Br. Res. No. 128


6178 MA. ELLEN T. ZAGALA dtd. June 6, 2016 6-Jun-16 31-Dec-18

Br. Res. No. 128


6179 MARIFE CORONADO BITUIN dtd. June 6, 2016 6-Jun-16 31-Dec-18

Br. Res. No. 128


6180 NELSON VELASQUEZ TRINIDAD dtd. June 6, 2016 6-Jun-16 31-Dec-18

Br. Res. No. 128


6181 REA PALAGANAS BUSTOS dtd. June 6, 2016 6-Jun-16 31-Dec-18

Br. Res. No. 128


6182 ROMERA FELICIANO DE JESUS dtd. June 6, 2016 6-Jun-16 31-Dec-18

Br. Res. No. 128


6183 RUTHIE SY JUANSON dtd. June 6, 2016 6-Jun-16 31-Dec-18

Page 627
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
IN THE PRACTICE OF PUBLIC ACCOUNTANCY
As of April 30, 2018
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. 128


6184 YSMAELA Z. PERALTA dtd. June 6, 2016 6-Jun-16 31-Dec-18

Br. Res. No. 129


6185 MA. CYNTHIA EDELITA SISON CHAVEZ dtd. June 7, 2016 7-Jun-16 31-Dec-18

Br. Res. No. 129


6186 MECHICO ARCELLANA MANANSALA dtd. June 7, 2016 7-Jun-16 31-Dec-18

Br. Res. No. 129


6187 PAOLO FERNANDO CRUZ dtd. June 7, 2016 7-Jun-16 31-Dec-18

Br. Res. No. 129


6188 PATRICK ERMITANIO RUFO dtd. June 7, 2016 7-Jun-16 31-Dec-18

Br. Res. No. 129


6189 RAQUEL A. DE CASTRO dtd. June 7, 2016 7-Jun-16 31-Dec-18

Br. Res. No. 130


6190 CARLITO WAYET MACUSI dtd. June 7, 2016 7-Jun-16 31-Dec-18

Br. Res. No. 130


6191 CHRISTINE SURLA SANTOS dtd. June 7, 2016 7-Jun-16 31-Dec-18

Page 628
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
IN THE PRACTICE OF PUBLIC ACCOUNTANCY
As of April 30, 2018
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. 130


6192 ETHAN REYES MANZANO dtd. June 7, 2016 7-Jun-16 31-Dec-18

Br. Res. No. 130


6193 GINALYN DE VERA SANTOS dtd. June 7, 2016 7-Jun-16 31-Dec-18

Br. Res. No. 130


6194 HERBERT BONTIA CABATINGAN dtd. June 7, 2016 7-Jun-16 31-Dec-18

Br. Res. No. 130


6195 JOHN TIMON LAGNAS COCHING dtd. June 7, 2016 7-Jun-16 31-Dec-18

Br. Res. No. 130


6196 KHRISTINA CAMILLE SANCHEZ HIPOLITO dtd. June 7, 2016 7-Jun-16 31-Dec-18

Br. Res. No. 130


6197 KRYSTELLE JOYCE A. ABUEVA dtd. June 7, 2016 7-Jun-16 31-Dec-18

Br. Res. No. 131


6198 RODERICK ROSALES RONIDEL dtd. June 7, 2016 7-Jun-16 31-Dec-18

Br. Res. No. 152


6199 CHRISTIAN MARR MANALO SALUDO dtd. July 4, 2016 4-Jul-16 31-Dec-18

Page 629
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
IN THE PRACTICE OF PUBLIC ACCOUNTANCY
As of April 30, 2018
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. 152


6200 CYMBELINE PADILLA PANLILIO dtd. July 4, 2016 4-Jul-16 31-Dec-18

Br. Res. No. 152


6201 DODEL CABONEGRO MARAPOC dtd. July 4, 2016 4-Jul-16 31-Dec-18

Br. Res. No. 152


6202 FRANKLIN S. BUFI dtd. July 4, 2016 4-Jul-16 31-Dec-18

Br. Res. No. 152


6203 JEAN DE QUIROZ CASTRO dtd. July 4, 2016 4-Jul-16 31-Dec-18

Br. Res. No. 152


6204 LAVINO ZIPAGAN ADTANI dtd. July 4, 2016 4-Jul-16 31-Dec-18

Br. Res. No. 152


6205 MARIA VICTORIA CRUDA PAQUIBOT dtd. July 4, 2016 4-Jul-16 31-Dec-18

Br. Res. No. 152


6206 MICHELLE ECAL AGUILAR dtd. July 4, 2016 4-Jul-16 31-Dec-18

Br. Res. No. 152


6207 RAISSA JISELLE CABALLERO DAZO dtd. July 4, 2016 4-Jul-16 31-Dec-18

Page 630
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
IN THE PRACTICE OF PUBLIC ACCOUNTANCY
As of April 30, 2018
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. 152


6208 SHIRLEY ABRIGO LIM HONG dtd. July 4, 2016 4-Jul-16 31-Dec-18

Br. Res. No. 153


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

Br. Res. No. 153


6210 DELIA PANIS PEGARUM dtd. July 4, 2016 4-Jul-16 31-Dec-18

Br. Res. No. 153


6211 JOHN MICHAEL SOTTO ARCEO dtd. July 4, 2016 4-Jul-16 31-Dec-18

Br. Res. No. 153


6212 MARIA ASUMPTA MANGCOY ACEBUQUE dtd. July 4, 2016 4-Jul-16 31-Dec-18

Br. Res. No. 153


6213 MARIE ROSE CHAVEZ CARLOS dtd. July 4, 2016 4-Jul-16 31-Dec-18

Br. Res. No. 153


6214 RAYMUND PANCRATIUS DIVINO FONTILLAS dtd. July 4, 2016 4-Jul-16 31-Dec-18

Br. Res. No. 153


6215 VICENTE QUIBUYEN QUINTOS, JR. dtd. July 4, 2016 4-Jul-16 31-Dec-18

Page 631
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
IN THE PRACTICE OF PUBLIC ACCOUNTANCY
As of April 30, 2018
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. 154


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

Br. Res. No. 154


6217 CATALINA B. GALURA dtd. July 4, 2016 4-Jul-16 31-Dec-18

Br. Res. No. 154


6218 GIAN CARLO NAVARRO CATAHUM dtd. July 4, 2016 4-Jul-16 31-Dec-18

Br. Res. No. 154


6219 JAYSON EMBAT JIMENEZ dtd. July 4, 2016 4-Jul-16 31-Dec-18

Br. Res. No. 154


6220 JULIE B. CABRIDO dtd. July 4, 2016 4-Jul-16 31-Dec-18

Br. Res. No. 154


6221 LEAH SALAZAR MANALANG dtd. July 4, 2016 4-Jul-16 31-Dec-18

Br. Res. No. 154


6222 MARIA THERESA ECLAVEA EVITE dtd. July 4, 2016 4-Jul-16 31-Dec-18

Br. Res. No. 154


6223 MELCHOR JACINTO GALLO dtd. July 4, 2016 4-Jul-16 31-Dec-18

Page 632
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
IN THE PRACTICE OF PUBLIC ACCOUNTANCY
As of April 30, 2018
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. 154


6224 MICHAEL PLACEDES BALBASTRE dtd. July 4, 2016 4-Jul-16 31-Dec-18

Br. Res. No. 155


6225 MAE ANN VILLARIN LORENZO dtd. July 4, 2016 4-Jul-16 31-Dec-18

Br. Res. No. 155


6226 JACKSON T. ONG dtd. July 4, 2016 4-Jul-16 31-Dec-18

Br. Res. No. 155


6227 ROWENA DELA CRUZ BAUTISTA dtd. July 4, 2016 4-Jul-16 31-Dec-18
Additional Partner: Anito
C. W. Leong under Bd.
Br. Res. No. 155 Res. 35 dated: January
6228 HAGONIA SZE & CO. dtd. July 4, 2016 4-Jul-16 31-Dec-18 18, 2017

Br. Res. No. 142


dtd. June 10,
6229 DALE PATRICK MACASPAC GUZMAN 2016 10-Jun-16 31-Dec-18

Br. Res. No. 142


dtd. June 10,
6230 DINDO OLILA PAJARIN 2016 10-Jun-16 31-Dec-18

Br. Res. No. 142


dtd. June 10,
6231 EINSTEIN ABADAM BASOBAS 2016 10-Jun-16 31-Dec-18

Page 633
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
IN THE PRACTICE OF PUBLIC ACCOUNTANCY
As of April 30, 2018
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. 142
dtd. June 10,
6232 JERWIN BALBIN MANIBOG 2016 10-Jun-16 31-Dec-18

Br. Res. No. 142


dtd. June 10,
6233 KATHRYN LIV ONG 2016 10-Jun-16 31-Dec-18

Br. Res. No. 142


dtd. June 10,
6234 KHRISTIAN Z. GLIPO 2016 10-Jun-16 31-Dec-18

Br. Res. No. 142


dtd. June 10,
6235 LENNIE SISON GOPEZ 2016 10-Jun-16 31-Dec-18

Br. Res. No. 142


dtd. June 10,
6236 LORELEAN BABON GO 2016 10-Jun-16 31-Dec-18

Br. Res. No. 142


dtd. June 10,
6237 NORDAN POLI TOMPONG 2016 10-Jun-16 31-Dec-18

Br. Res. No. 187


6238 ARNOLD VALENCIA SALCEDO dtd. July 7, 2016 7-Jul-16 31-Dec-18

Br. Res. No. 187


6239 DIANNE ACOSTA CORPUZ dtd. July 7, 2016 7-Jul-16 31-Dec-18

Page 634
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
IN THE PRACTICE OF PUBLIC ACCOUNTANCY
As of April 30, 2018
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. 187


6240 JOEY BALTAZAR RELUCIO dtd. July 7, 2016 7-Jul-16 31-Dec-18

Br. Res. No. 187


6241 MA. CORAZON MACURAY MENDOZA dtd. July 7, 2016 7-Jul-16 31-Dec-18

Br. Res. No. 187


6242 RAINALDA ROXAS MANALANG dtd. July 7, 2016 7-Jul-16 31-Dec-18

Br. Res. No. 187


6243 SHIRLEY CAPARAS MEDINA dtd. July 7, 2016 7-Jul-16 31-Dec-18

Br. Res. No. 188


6244 JUANITO AQUINO FULLECIDO dtd. July 7, 2016 7-Jul-16 31-Dec-18

Br. Res. No. 188


6245 ROSANNA BRUSELAS TORALLO dtd. July 7, 2016 7-Jul-16 31-Dec-18
Cancelled in favor in
Partnership of Nonato & Co.
Br. Res. No. 188 under Board Resolution No.
6246 RICHONA LOURDES BAUTISTA NONATO dtd. July 7, 2016 7-Jul-16 31-Dec-18 329 November 3, 2016

Br. Res. No. 196


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

Page 635
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
IN THE PRACTICE OF PUBLIC ACCOUNTANCY
As of April 30, 2018
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. August 2,
6248 ELOISA F. MANGALI 2016 2-Aug-16 31-Dec-18

Br. Res. No. 196


dtd. August 2,
6249 ERNESTO SOTO SARMIENTO 2016 2-Aug-16 31-Dec-18

Br. Res. No. 196


dtd. August 2,
6250 JEROME LIM BALICO 2016 2-Aug-16 31-Dec-18

Br. Res. No. 196


dtd. August 2,
6251 JOYCE DELA CRUZ PADOLINA 2016 2-Aug-16 31-Dec-18

Br. Res. No. 196


dtd. August 2,
6252 MARK MILAN TUPAZ IGUBAN 2016 2-Aug-16 31-Dec-18

Br. Res. No. 196


dtd. August 2,
6253 MERTUAL L. TOLENTINO 2016 2-Aug-16 31-Dec-18

Br. Res. No. 196


dtd. August 2,
6254 ROBERTO A. ABAO 2016 2-Aug-16 31-Dec-18

Br. Res. No. 197


dtd. August 2,
6255 AURORA C. MAGDALUYO 2016 2-Aug-16 31-Dec-18

Page 636
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
IN THE PRACTICE OF PUBLIC ACCOUNTANCY
As of April 30, 2018
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. 197
dtd. August 2,
6256 MARIA ALMA LYNN VINSON BISMONTE 2016 2-Aug-16 31-Dec-18

Br. Res. No. 197


dtd. August 2,
6257 JEFFERSON GRAN BAUTISTA 2016 2-Aug-16 31-Dec-18

Br. Res. No. 197


dtd. August 2,
6258 JOSELITO A. BALBAS, JR. 2016 2-Aug-16 31-Dec-18

Br. Res. No. 197


dtd. August 2,
6259 KAREN LIZETTE GUMAPAC GASAPO 2016 2-Aug-16 31-Dec-18

Br. Res. No. 197


dtd. August 2,
6260 LORETTA PADRE JUAN GRANDE 2016 2-Aug-16 31-Dec-18

Br. Res. No. 197


dtd. August 2,
6261 MARIA LOURDES NICOLAS AGUINALDO 2016 2-Aug-16 31-Dec-18

Br. Res. No. 216


dtd. August 12,
6262 JOAHNNA DELA PAZ MARIANO 2016 2-Aug-16 31-Dec-18

Br. Res. No. 216


dtd. August 12,
6263 JOAN JURADO DAYAG 2016 2-Aug-16 31-Dec-18

Page 637
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
IN THE PRACTICE OF PUBLIC ACCOUNTANCY
As of April 30, 2018
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. 216
dtd. August 12,
6264 MILDRED ANN ENRIQUEZ LADAO 2016 2-Aug-16 31-Dec-18

Br. Res. No. 239


dtd. August 23,
6265 DIANA G. AUSTRIA 2016 23-Aug-16 31-Dec-18

Br. Res. No. 239


dtd. August 23,
6266 GERALD LOPEZ MADAMBA 2016 23-Aug-16 31-Dec-18

Br. Res. No. 239


dtd. August 23,
6267 GERALENE CAÑIZARES CLARITO 2016 23-Aug-16 31-Dec-18

Br. Res. No. 239


dtd. August 23,
6268 MARIA GEMA S. ESCALANTE 2016 23-Aug-16 31-Dec-18

Br. Res. No. 239


dtd. August 23,
6269 MARY JEAN MACASINAG MADRONERO 2016 23-Aug-16 31-Dec-18

Br. Res. No. 239


dtd. August 23,
6270 LORELIE C. MAGBANUA-VILLEGAS 2016 23-Aug-16 31-Dec-18

Br. Res. No. 239


dtd. August 23,
6271 MELANI NICOLAS BELOSTRINO 2016 23-Aug-16 31-Dec-18

Page 638
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
IN THE PRACTICE OF PUBLIC ACCOUNTANCY
As of April 30, 2018
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. 239
dtd. August 23,
6272 RIVSON QUIRIT AMINO 2016 23-Aug-16 31-Dec-18

Br. Res. No. 240


dtd. August 23,
6273 ACQUILLES ASCAÑO LAZARO 2016 23-Aug-16 31-Dec-18

Br. Res. No. 240


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

Br. Res. No. 240


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

Br. Res. No. 240


dtd. August 23,
6276 JOEL C. MONDIDO 2016 23-Aug-16 31-Dec-18

Br. Res. No. 240


dtd. August 23,
6277 RONA VELASCO CAPALARAN 2016 23-Aug-16 31-Dec-18

Br. Res. No. 240


dtd. August 23,
6278 ROSARIO A. ROPEREZ 2016 23-Aug-16 31-Dec-18

Br. Res. No. 241


dtd. August 23,
6279 JOSEFINO VERGEL PALERMO 2016 23-Aug-16 31-Dec-18

Page 639
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
IN THE PRACTICE OF PUBLIC ACCOUNTANCY
As of April 30, 2018
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. 241
dtd. August 23,
6280 MELBA CAEG DELOS SANTOS 2016 23-Aug-16 31-Dec-18

Br. Res. No. 241


dtd. August 23,
6281 MICHAEL PASCUA LUAREZ 2016 23-Aug-16 31-Dec-18

Br. Res. No. 241


dtd. August 23,
6282 RICKY ELAGO CALMA 2016 23-Aug-16 31-Dec-18

Br. Res. No. 241


dtd. August 23,
6283 ROEL A. VILLANUEVA 2016 23-Aug-16 31-Dec-18

Br. Res. No. 242


dtd. August 25,
6284 BONNA S. DIZON-BAGULBAGOL 2016 25-Aug-16 31-Dec-18

Br. Res. No. 242


dtd. August 25,
6285 GERARDO SANCHEZ TEOFILO, JR. 2016 25-Aug-16 31-Dec-18

Br. Res. No. 242


dtd. August 25,
6286 JHEROME GATDULA NG 2016 25-Aug-16 31-Dec-18

Br. Res. No. 242


dtd. August 25,
6287 KATHERINE MAE SADAYA MIGRIÑO 2016 25-Aug-16 31-Dec-18

Page 640
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
IN THE PRACTICE OF PUBLIC ACCOUNTANCY
As of April 30, 2018
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. 243
dtd. August 25,
6288 JAM SHERLAINE MIÑOZA ABUBAKAR 2016 25-Aug-16 31-Dec-18

Br. Res. No. 243


dtd. August 25,
6289 JOBERT ONG RILLERA 2016 25-Aug-16 31-Dec-18

Br. Res. No. 243


dtd. August 25,
6290 JONAS VIÑAS REYES 2016 25-Aug-16 31-Dec-18

Br. Res. No. 243


dtd. August 25,
6291 KATHLEEN ORTEGA PEREZ 2016 25-Aug-16 31-Dec-18

Br. Res. No. 243


dtd. August 25,
6292 MARCO FERNANDO LUMANLAN NG 2016 25-Aug-16 31-Dec-18

Br. Res. No. 243


dtd. August 25,
6293 MARK JOSEPH DEL ROSARIO GUERRERO 2016 25-Aug-16 31-Dec-18

Br. Res. No. 243


dtd. August 25,
6294 NANETH B. DELA CERNA-CABURAL 2016 25-Aug-16 31-Dec-18

Br. Res. No. 243


dtd. August 25,
6295 ROLANDO S. PABLO 2016 25-Aug-16 31-Dec-18

Page 641
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
IN THE PRACTICE OF PUBLIC ACCOUNTANCY
As of April 30, 2018
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. 243
dtd. August 25,
6296 RHETT CARTAGENA DELA CRUZ 2016 25-Aug-16 31-Dec-18

Br. Res. No. 244


dtd. August 25,
6297 ADRIAN JUSTIN VICENCIO CRUZ 2016 25-Aug-16 31-Dec-18

Br. Res. No. 244


dtd. August 25,
6298 ASTER JOHN GOLOSO GALAGAR 2016 25-Aug-16 31-Dec-18

Br. Res. No. 244


dtd. August 25,
6299 EMMANUEL QUINDO CADUNGOG 2016 25-Aug-16 31-Dec-18

Br. Res. No. 244


dtd. August 25,
6300 JOAN ESTER ROBLE PANCHO 2016 25-Aug-16 31-Dec-18

Br. Res. No. 244 dtd. August 25, Br. Res. No. dtd.
6301 JONAS BABAO ABELLAR 2016 31-Dec-18 Feb. 8, 2018 8-Feb-18 4-Jan-21

Br. Res. No. 244


dtd. August 25,
6302 LITO SALAZAR SAN SEBASTIAN 2016 25-Aug-16 31-Dec-18

Br. Res. No. 244 dtd. August 25, Br. Res. No. dtd.
6303 RAPHAEL DERAYUNAN KING 2016 31-Dec-18 Feb. 8, 2018 8-Feb-18 25-Aug-21

Page 642
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
IN THE PRACTICE OF PUBLIC ACCOUNTANCY
As of April 30, 2018
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. 244
dtd. August 25,
6304 ROQUE BORLAGDAN LORICO 2016 25-Aug-16 31-Dec-18

Br. Res. No. 244


dtd. August 25,
6305 VIRGINIA ROWELLA DIOQUINO FAMARIN 2016 25-Aug-16 31-Dec-18

Br. Res. No. 256


dtd. September 5,
6306 MADRONIO PATRIARCA & ASSOCIATES 2016 5-Sep-16 31-Dec-18

Br. Res. No. 256


dtd. September 5,
6307 SUPILANAS ALVEZ & CO. 2016 5-Sep-16 31-Dec-18

Br. Res. No. 281


dtd. September
6308 ARCELI CRUZ RAMOS 28, 2016 28-Sep-16 31-Dec-18

Br. Res. No. 281


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

Br. Res. No. 281


dtd. September
6310 DOMINADOR NATIVIDAD QUITADIO 28, 2016 28-Sep-16 31-Dec-18

Br. Res. No. 281


dtd. September
6311 DOMINADOR SALINAS TAMAYO 28, 2016 28-Sep-16 31-Dec-18

Page 643
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
IN THE PRACTICE OF PUBLIC ACCOUNTANCY
As of April 30, 2018
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. 281
dtd. September
6312 EDILBERTO NARVAEZ CAMINERO 28, 2016 28-Sep-16 31-Dec-18

Br. Res. No. 281


dtd. September
6313 JEAN G. GASMEÑA 28, 2016 28-Sep-16 31-Dec-18

Br. Res. No. 281


dtd. September
6314 GENEVIEVE SALVADOR ESPIRITU 28, 2016 28-Sep-16 31-Dec-18

Br. Res. No. 281


dtd. September
6315 LORA LIE GANITANO GARCIA 28, 2016 28-Sep-16 31-Dec-18

Br. Res. No. 281


dtd. September
6316 LIEZEL GONZALES DY 28, 2016 28-Sep-16 31-Dec-18

Br. Res. No. 281


dtd. September
6317 REY MARK MEJARES MONDRAGON 28, 2016 28-Sep-16 31-Dec-18

Br. Res. No. 282


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

Br. Res. No. 282


dtd. September
6319 DANNIBOY PANTILLO CERO 28, 2016 28-Sep-16 31-Dec-18

Page 644
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
IN THE PRACTICE OF PUBLIC ACCOUNTANCY
As of April 30, 2018
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. 282
dtd. September
6320 EUNICE SY UY 28, 2016 28-Sep-16 31-Dec-18

Br. Res. No. 282


dtd. September
6321 JULIE ANN PADILLA CRISTOBAL 28, 2016 28-Sep-16 31-Dec-18

Br. Res. No. 282


dtd. September
6322 KEZZA MARIE DORIG ORACOY 28, 2016 28-Sep-16 31-Dec-18

Br. Res. No. 282


dtd. September
6323 MARIA JANINE MARZAN JUANGCO 28, 2016 28-Sep-16 31-Dec-18

Br. Res. No. 282


dtd. September
6324 MAUREEN MAGDA MILANO GUMBA 28, 2016 28-Sep-16 31-Dec-18

Br. Res. No. 282


dtd. September
6325 NELITA M. TADO 28, 2016 28-Sep-16 31-Dec-18

Br. Res. No. 282


dtd. September
6326 STANLEY LANDERIO MANZANO 28, 2016 28-Sep-16 31-Dec-18

Br. Res. No. 283


dtd. September
6327 BERNADETTE MARILOU DE DIOS PILARES 28, 2016 28-Sep-16 31-Dec-18

Page 645
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
IN THE PRACTICE OF PUBLIC ACCOUNTANCY
As of April 30, 2018
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. 283
dtd. September
6328 DIANDREW ARSENYLL LAO DY 28, 2016 28-Sep-16 31-Dec-18

Br. Res. No. 283


dtd. September
6329 ESTER REYES PUNONGBAYAN 28, 2016 28-Sep-16 31-Dec-18

Br. Res. No. 283


dtd. September
6330 GLORIA LIM PASCUAL, II 28, 2016 28-Sep-16 31-Dec-18
Cancelled in favor in
Br. Res. No. 283 Partnership of Nonato & Co.
dtd. September under Board Resolution No.
6331 MABEL Q. BULADO 28, 2016 28-Sep-16 31-Dec-18 329 November 3, 2016

Br. Res. No. 283


dtd. September
6332 MARICOR CHAN DEL MUNDO 28, 2016 28-Sep-16 31-Dec-18

Br. Res. No. 283


dtd. September
6333 MARIE CHRISTINE TUIZA MARTINEZ 28, 2016 28-Sep-16 31-Dec-18

Br. Res. No. 283


dtd. September
6334 MARITA MINA FLORES 28, 2016 28-Sep-16 31-Dec-18

Br. Res. No. 283


dtd. September
6335 OMAR JAYSON SIAO VALLEJERA 28, 2016 28-Sep-16 31-Dec-18

Page 646
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
IN THE PRACTICE OF PUBLIC ACCOUNTANCY
As of April 30, 2018
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. 308
dtd. October 10,
6336 APRIL BRILLANTE BERNAL 2016 10-Oct-16 31-Dec-18

Br. Res. No. 308


dtd. October 10,
6337 DIOSDADO REYNANTE RIOTOC 2016 10-Oct-16 31-Dec-18

Br. Res. No. 308


dtd. October 10,
6338 EUFRACIA D. COOTAUCO 2016 10-Oct-16 31-Dec-18

Br. Res. No. 308


dtd. October 10,
6339 JENNIFER GAA BAUTISTA 2016 10-Oct-16 31-Dec-18

Br. Res. No. 308


dtd. October 10,
6340 JOHN ANTHONY LIBOT ALIGADA 2016 10-Oct-16 31-Dec-18

Br. Res. No. 308


dtd. October 10,
6341 JULIO SANTIAGO SALVADOR MARTINEZ 2016 10-Oct-16 31-Dec-18

Br. Res. No. 308


dtd. October 10,
6342 MOISES EDROSOLANO TONDO 2016 10-Oct-16 31-Dec-18

Br. Res. No. 308


dtd. October 10,
6343 MA. ANGELES G. MANABAT 2016 10-Oct-16 31-Dec-18

Page 647
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
IN THE PRACTICE OF PUBLIC ACCOUNTANCY
As of April 30, 2018
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. 308
dtd. October 10,
6344 MERCEDITA MORFE RODRIGUEZ 2016 10-Oct-16 31-Dec-18

Br. Res. No. 308


dtd. October 10,
6345 NEIL MAGLALANG BRIÑAS 2016 10-Oct-16 31-Dec-18

Br. Res. No. 318


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

Br. Res. No. 318


dtd. October 26,
6347 CLARISSE ROSIEL ORTEGA ZOSA 2016 26-Oct-16 31-Dec-18

Br. Res. No. 318


dtd. October 26,
6348 IRENEO QUEZADA PADILLA 2016 26-Oct-16 31-Dec-18

Br. Res. No. 318


dtd. October 26,
6349 JEANE PANGANIBAN ALAY 2016 26-Oct-16 31-Dec-18

Br. Res. No. 318


dtd. October 26,
6350 JOSE PEPITO ESPINOLA DINO 2016 26-Oct-16 31-Dec-18

Br. Res. No. 318


dtd. October 26,
6351 LESLIE ANN CALO GALANO 2016 26-Oct-16 31-Dec-18

Page 648
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
IN THE PRACTICE OF PUBLIC ACCOUNTANCY
As of April 30, 2018
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. 318
dtd. October 26,
6352 MA. LOURDES PAGUIA ASENSI 2016 26-Oct-16 31-Dec-18

Br. Res. No. 318


dtd. October 26,
6353 MARIA SUSAN O. BELLOSILLO 2016 26-Oct-16 31-Dec-18

Br. Res. No. 318


dtd. October 26,
6354 MARIA MARTHA ROWENA NOVERA ALIGADA 2016 26-Oct-16 31-Dec-18

Br. Res. No. 318


dtd. October 26,
6355 MILANE SENUPE-PARAMBITA 2016 26-Oct-16 31-Dec-18

Br. Res. No. 318


dtd. October 26,
6356 ROMEO BERNAL MARY 2016 26-Oct-16 31-Dec-18

Br. Res. No. 318


dtd. October 26,
6357 SIMON LAGRIMAS AGUS 2016 26-Oct-16 31-Dec-18

Br. Res. No. 329


dtd. November 3,
6358 LOPE LARANJO BATO & CO. 2016 3-Nov-16 31-Dec-18

Br. Res. No. 329


dtd. November 3,
6359 NONATO & COMPANY 2016 3-Nov-16 31-Dec-18

Page 649
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
IN THE PRACTICE OF PUBLIC ACCOUNTANCY
As of April 30, 2018
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. 348
dtd. November 3,
6360 DYREEN GONZAGA LONGATANG 2016 3-Nov-16 31-Dec-18

Br. Res. No. 348


dtd. November 3,
6361 GLAIZA CRISELLE ZURBANO HORTALEZA 2016 3-Nov-16 31-Dec-18

Br. Res. No. 348


dtd. November 3,
6362 JERICHO VICO MAYO 2016 3-Nov-16 31-Dec-18

Br. Res. No. 348


dtd. November 3,
6363 JIMMEL SECRETARIO SOBREPEÑA 2016 3-Nov-16 31-Dec-18

Br. Res. No. 348


dtd. November 3,
6364 JOEL ISAIAH SEMBRANO LAVARES 2016 3-Nov-16 31-Dec-18

Br. Res. No. 348


dtd. November 3,
6365 JONALYN CENITA ANG 2016 3-Nov-16 31-Dec-18

Br. Res. No. 348


dtd. November 3,
6366 LINDABIE REOCALES QUINA 2016 3-Nov-16 31-Dec-18

Br. Res. No. 348


dtd. November 3,
6367 RENEE FARAON CAVITE 2016 3-Nov-16 31-Dec-18

Page 650
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
IN THE PRACTICE OF PUBLIC ACCOUNTANCY
As of April 30, 2018
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. 348
dtd. November 3,
6368 ROMMEL DE GUZMAN RAMIREZ 2016 3-Nov-16 31-Dec-18

Br. Res. No. 349


dtd. November 3,
6369 CAROLYN ESTIGOY DAYAO 2016 3-Nov-16 31-Dec-18

Br. Res. No. 349


dtd. November 3,
6370 EDERLYN BRIONES ACONG 2016 3-Nov-16 31-Dec-18

Br. Res. No. 349


dtd. November 3,
6371 EDWARD DY GRIÑO 2016 3-Nov-16 31-Dec-18

Br. Res. No. 349


dtd. November 3,
6372 JENIFFER PERALTA BULATAO 2016 3-Nov-16 31-Dec-18

Br. Res. No. 349


dtd. November 3,
6373 MARK JIM AGUIRRE ACOSA 2016 3-Nov-16 31-Dec-18

Br. Res. No. 349


dtd. November 3,
6374 NOELLE DASALLA FONTANILLA 2016 3-Nov-16 31-Dec-18

Br. Res. No. 349


dtd. November 3,
6375 ROGELIO PELLOSIS ECO, JR. 2016 3-Nov-16 31-Dec-18

Page 651
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
IN THE PRACTICE OF PUBLIC ACCOUNTANCY
As of April 30, 2018
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. 350
dtd. November 3,
6376 CARIDAD M. BASILA 2016 3-Nov-16 31-Dec-18

Br. Res. No. 350


dtd. November 3,
6377 DOMINGO ANTONIO VICENTE 2016 3-Nov-16 31-Dec-18

Br. Res. No. 350


dtd. November 3,
6378 HELGA MARIE SEVIDAL GABUTAN 2016 3-Nov-16 31-Dec-18

Br. Res. No. 350


dtd. November 3,
6379 LAARNI MAGNAYE TECSON 2016 3-Nov-16 31-Dec-18

Br. Res. No. 350


dtd. November 3,
6380 LORNA BUENAVISTA JACOB 2016 3-Nov-16 31-Dec-18

Br. Res. No. 350


dtd. November 3,
6381 MA. LOURDES MERCADO PULMANO 2016 3-Nov-16 31-Dec-18

Br. Res. No. 350


dtd. November 3,
6382 MARIE ANTONETTE LOYOLA TEJERERO 2016 3-Nov-16 31-Dec-18

Br. Res. No. 350


dtd. November 3,
6383 NN SUCO CASTRO 2016 3-Nov-16 31-Dec-18

Page 652
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
IN THE PRACTICE OF PUBLIC ACCOUNTANCY
As of April 30, 2018
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. 350
dtd. November 3,
6384 NORA GOGUANCO PAMPLONA 2016 3-Nov-16 31-Dec-18

Br. Res. No. 350


dtd. November 3,
6385 TERRENCE EMBOY BRACAMONTE 2016 3-Nov-16 31-Dec-18

Br. Res. No. 366


dtd. November
6386 ARNALDO M. BRIONES 10, 2016 10-Nov-16 31-Dec-18

Br. Res. No. 366


dtd. November
6387 DAVEY JOHN COPIOSO MEDIDAS 10, 2016 10-Nov-16 31-Dec-18

Br. Res. No. 366


dtd. November
6388 DIANNE JOY CHIONG LIM 10, 2016 10-Nov-16 31-Dec-18

Br. Res. No. 366


dtd. November
6389 GILES BRIAN VILLARUZ GARCESTO 10, 2016 10-Nov-16 31-Dec-18

Br. Res. No. 366


dtd. November
6390 HARLAN BERNARDO TOTAAN 10, 2016 10-Nov-16 31-Dec-18

Br. Res. No. 366


dtd. November
6391 JOVITO AGANG-ANG UY, JR. 10, 2016 10-Nov-16 31-Dec-18

Page 653
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
IN THE PRACTICE OF PUBLIC ACCOUNTANCY
As of April 30, 2018
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. 366
dtd. November
6392 LEO ALVENN M. REBADOMIA 10, 2016 10-Nov-16 31-Dec-18

Br. Res. No. 366


dtd. November
6393 LUCILLE MARIE BALLESTEROS ANANORIA 10, 2016 10-Nov-16 31-Dec-18

Br. Res. No. 366


dtd. November
6394 KATHERINE POBLETE ALDEON 10, 2016 10-Nov-16 31-Dec-18

Br. Res. No. 366


dtd. November
6395 LIZA MARGALLO BARES 10, 2016 10-Nov-16 31-Dec-18

Br. Res. No. 366


dtd. November
6396 MARIA JESSICA QUIBUYEN DIAZ 10, 2016 10-Nov-16 31-Dec-18

Br. Res. No. 367


dtd. November
6397 ELLEN GUMAYAN JULIEZA 10, 2016 10-Nov-16 31-Dec-18

Br. Res. No. 367


dtd. November
6398 GERARDO C. MIRANO 10, 2016 10-Nov-16 31-Dec-18

Br. Res. No. 367


dtd. November
6399 JOCELYN M. ONG 10, 2016 10-Nov-16 31-Dec-18

Page 654
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
IN THE PRACTICE OF PUBLIC ACCOUNTANCY
As of April 30, 2018
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. 367
dtd. November
6400 JULIE ANN EVANGELISTA CUSTODIO 10, 2016 10-Nov-16 31-Dec-18

Br. Res. No. 367


dtd. November
6401 LILIA ANGALA LAVA 10, 2016 10-Nov-16 31-Dec-18

Br. Res. No. 367


dtd. November
6402 MARIAN JO SERRANO MERCADO 10, 2016 10-Nov-16 31-Dec-18

Br. Res. No. 367


dtd. November
6403 REGINE SORONIO ALVAREZ 10, 2016 10-Nov-16 31-Dec-18

Br. Res. No. 367


dtd. November
6404 REILOUS FALCUTILA 10, 2016 10-Nov-16 31-Dec-18

Br. Res. No. 367


dtd. November
6405 RAQUEL DELA CRUZ GENUINO 10, 2016 10-Nov-16 31-Dec-18

Br. Res. No. 367


dtd. November
6406 RODOLFO STA. ISABEL BAAY 10, 2016 10-Nov-16 31-Dec-18

Br. Res. No. 373


dtd. November
6407 EDWIN SALES RUSTIA 23, 2016 23-Nov-16 31-Dec-18

Page 655
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
IN THE PRACTICE OF PUBLIC ACCOUNTANCY
As of April 30, 2018
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. 373
dtd. November
6408 EVELYN ROMERO CRUZ 23, 2016 23-Nov-16 31-Dec-18

Br. Res. No. 373


dtd. November
6409 JAYSON PERIDO PINEDA 23, 2016 23-Nov-16 31-Dec-18

Br. Res. No. 373


dtd. November
6410 JOAN MERCURIO CELICIOUS 23, 2016 23-Nov-16 31-Dec-18

Br. Res. No. 373


dtd. November
6411 JOYCE BAUTISTA GATCHALIAN 23, 2016 23-Nov-16 31-Dec-18

Br. Res. No. 373


dtd. November
6412 MARY ANNE SANORIA QUIRIM 23, 2016 23-Nov-16 31-Dec-18

Br. Res. No. 373


dtd. November
6413 MICHAEL MATIBAG CARRIDO 23, 2016 23-Nov-16 31-Dec-18

Br. Res. No. 373


dtd. November
6414 NEIL SANCHEZ DELA CRUZ 23, 2016 23-Nov-16 31-Dec-18

Br. Res. No. 373


dtd. November
6415 REGINA C. BUENAVENTURA 23, 2016 23-Nov-16 31-Dec-18

Page 656
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
IN THE PRACTICE OF PUBLIC ACCOUNTANCY
As of April 30, 2018
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. 373
dtd. November
6416 REYNALDO A. AYUYAO 23, 2016 23-Nov-16 31-Dec-18

Br. Res. No. 373


dtd. November
6417 RODOLFO M. PENINOY 23, 2016 23-Nov-16 31-Dec-18

Br. Res. No. 373


dtd. November
6418 ENRIQUE FAJARDO LACERNA 23, 2016 23-Nov-16 31-Dec-18

Br. Res. No. 373


dtd. November
6419 CHERYL ESCALONA CUYOS 23, 2016 23-Nov-16 31-Dec-18

Br. Res. No. 373


dtd. November
6420 EVELYN CABADING VILLAROYA 23, 2016 23-Nov-16 31-Dec-18
Br. Res. No. 425
dtd. November
6421 ALEXIS CRUZ DERIT 29, 2016 29-Nov-16 31-Dec-18
Br. Res. No. 425
dtd. November
6422 ISIDORE RICHIE LEDESMA MIRASOL 29, 2016 29-Nov-16 31-Dec-18
Br. Res. No. 425
dtd. November
6423 MARIAN GREGORIUS REYES 29, 2016 29-Nov-16 31-Dec-18
Br. Res. No. 425
dtd. November
6424 MARIEL MOZO ENRIQUEZ 29, 2016 29-Nov-16 31-Dec-18
Br. Res. No. 425
dtd. November
6425 MERLYN IDUL GOMEZ 29, 2016 29-Nov-16 31-Dec-18

Page 657
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
IN THE PRACTICE OF PUBLIC ACCOUNTANCY
As of April 30, 2018
PREVIOUS ACCREDITATION APPROVAL
REG. NAME OF FIRM / BR. NO. EXPIRY REFERENCE VALIDITY REMARKS
NO. PARTNERSHIPS DATE DATE (BR NO.No.
Br. Res. / DATE)
425 From To
dtd. November
6426 NOREEN MALECDAN LAB-AS 29, 2016 29-Nov-16 31-Dec-18
Br. Res. No. 425
dtd. November
6427 REGINA M. AMANDO 29, 2016 29-Nov-16 31-Dec-18
Br. Res. No. 425
dtd. November
6428 RAMIEL BERSANO COSCOS 29, 2016 29-Nov-16 31-Dec-18
Br. Res. No. 425
dtd. November
6429 REGINA SABLAYAN BEJASA 29, 2016 29-Nov-16 31-Dec-18
Br. Res. No. 425
dtd. November
6430 THELMA SAN PEDRO FESTEJO 29, 2016 29-Nov-16 31-Dec-18
Br. Res. No. 426
dtd. November
6431 ANTONIO PELITO LUCERO 29, 2016 29-Nov-16 31-Dec-18
Br. Res. No. 426
dtd. November
6432 BRYAN DE LA CRUZ TRINIDAD 29, 2016 29-Nov-16 31-Dec-18
Br. Res. No. 426
dtd. November
6433 CHARITO SALES ESPIRITU 29, 2016 29-Nov-16 31-Dec-18
Br. Res. No. 426
dtd. November
6434 ELEASER PANUNCIO CALAYAG 29, 2016 29-Nov-16 31-Dec-18
Br. Res. No. 426
dtd. November
6435 JANICE IANNE REFUGIA ALONZO 29, 2016 29-Nov-16 31-Dec-18
Br. Res. No. 426
dtd. November
6436 JERALD ALBERCA INALGAN 29, 2016 29-Nov-16 31-Dec-18

Page 658
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
IN THE PRACTICE OF PUBLIC ACCOUNTANCY
As of April 30, 2018
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. 426
dtd. November
6437 REX ANTONINO PUSPUS AGAAB 29, 2016 29-Nov-16 31-Dec-18
Br. Res. No. 426
dtd. November
6438 SHANE SALENGA SIGUA 29, 2016 29-Nov-16 31-Dec-18
Br. Res. No. 426
dtd. November
6439 SOFRONIA PEREZ ONESA 29, 2016 29-Nov-16 31-Dec-18
Br. Res. No. 426
dtd. November
6440 TIFFANY DALANGIN AGCAOILI 29, 2016 29-Nov-16 31-Dec-18
Br. Res. No. 427
dtd. November
6441 ARACELI C. MOLINA 29, 2016 29-Nov-16 31-Dec-18
Br. Res. No. 427
dtd. November
6442 DAVID SHELDON CABALLES PE BENITO 29, 2016 29-Nov-16 31-Dec-18
Br. Res. No. 427
dtd. November
6443 EPHRAIM CAASI LOPEZ 29, 2016 29-Nov-16 31-Dec-18
Br. Res. No. 427
dtd. November
6444 FELIZARDO CHING LAO 29, 2016 29-Nov-16 31-Dec-18
Br. Res. No. 427
dtd. November
6445 HECTOR SABALBERINO ABUNALES 29, 2016 29-Nov-16 31-Dec-18
Br. Res. No. 427
dtd. November
6446 IRISH HAZEL GONZALES MANAOIS 29, 2016 29-Nov-16 31-Dec-18
Br. Res. No. 427
dtd. November
6447 JOSEPH PETER ANTHONY SANTOS AYSON 29, 2016 29-Nov-16 31-Dec-18

Page 659
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
IN THE PRACTICE OF PUBLIC ACCOUNTANCY
As of April 30, 2018
PREVIOUS ACCREDITATION APPROVAL
REG. NAME OF FIRM / BR. NO. EXPIRY REFERENCE VALIDITY REMARKS
NO. PARTNERSHIPS DATE DATE (BR NO.No.
Br. Res. / DATE)
427 From To
dtd. November
6448 MICHELLE PAMINTUAN MENDOZA 29, 2016 29-Nov-16 31-Dec-18
Br. Res. No. 427
dtd. November
6449 RICHARD B. MENDEZ 29, 2016 29-Nov-16 31-Dec-18
Br. Res. No. 427
dtd. November
6450 ROSALINDA ECO PEREZ 29, 2016 29-Nov-16 31-Dec-18
Br. Res. No. 406
dtd. November
6451 ANGELYN NAVALES ANTONIO 24, 2016 24-Nov-16 31-Dec-18
Br. Res. No. 406
dtd. November
6452 ADALIA INTAL-BRINGAS 24, 2016 24-Nov-16 31-Dec-18
Br. Res. No. 406
dtd. November
6453 EMILLIE JANE POTOT BALDOS 24, 2016 24-Nov-16 31-Dec-18
Br. Res. No. 406
dtd. November
6454 JAHSON ESPIRITU CARILLO 24, 2016 24-Nov-16 31-Dec-18
Br. Res. No. 406
dtd. November
6455 JON CELSO KALLOS APUYAN 24, 2016 24-Nov-16 31-Dec-18
Br. Res. No. 406
dtd. November
6456 MA. ZENAIDA CORNITO SALUGSUGAN 24, 2016 24-Nov-16 31-Dec-18
Br. Res. No. 406
dtd. November
6457 MARIA LINDA DIUCO ORTIGUERRA 24, 2016 24-Nov-16 31-Dec-18
Br. Res. No. 406
dtd. November
6458 MICHELLE LYNN KIUNISALA CASTILLO 24, 2016 24-Nov-16 31-Dec-18

Page 660
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
IN THE PRACTICE OF PUBLIC ACCOUNTANCY
As of April 30, 2018
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. 406
dtd. November
6459 ANSON GACHE DY 24, 2016 24-Nov-16 31-Dec-18
Br. Res. No. 406
dtd. November
6460 CORAZON TEQUILLO-VILLEGAS 24, 2016 24-Nov-16 31-Dec-18
Br. Res. No. 406
dtd. November
6461 EDUVENCIO LAYGO QUIZON 24, 2016 24-Nov-16 31-Dec-18
Br. Res. No. 406
dtd. November
6462 FRANCIS JOHN DELA TORRE GONZALES 24, 2016 24-Nov-16 31-Dec-18
Br. Res. No. 406
dtd. November
6463 RECHIL ARGOMIDO DAGATAN 24, 2016 24-Nov-16 31-Dec-18
Br. Res. No. 406
dtd. November
6464 SILANGAN SIMPAO YABUT 24, 2016 24-Nov-16 31-Dec-18
Br. Res. No. 407
dtd. November
6465 ERMHAN REYES MANIEGO 24, 2016 24-Nov-16 31-Dec-18
Br. Res. No. 407
dtd. November
6466 GLORIA GEORGIA GIRON GARCIA 24, 2016 24-Nov-16 31-Dec-18
Br. Res. No. 407
dtd. November
6467 JANA AILEEN BAUTISTA SANTIAGO 24, 2016 24-Nov-16 31-Dec-18
Br. Res. No. 407
dtd. November
6468 JANNETTE DE GUZMAN PERUCHO 24, 2016 24-Nov-16 31-Dec-18
Br. Res. No. 407
dtd. November
6469 LOUWELLA ANDRES MANIEGO 24, 2016 24-Nov-16 31-Dec-18

Page 661
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
IN THE PRACTICE OF PUBLIC ACCOUNTANCY
As of April 30, 2018
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. 407
dtd. November
6470 MARIEL REVOLTAR BERMUNDO 24, 2016 24-Nov-16 31-Dec-18
Br. Res. No. 407
dtd. November
6471 MUHAMAD BAUN SALVADOR 24, 2016 24-Nov-16 31-Dec-18
Br. Res. No. 407
dtd. November
6472 ZSA-CHRISTY FU MANIQUIS 24, 2016 24-Nov-16 31-Dec-18
Br. Res. No. 407
dtd. November
6473 CHARMAINE HERMO FRILLES 24, 2016 24-Nov-16 31-Dec-18
Br. Res. No. 407
dtd. November
6474 CRISTINA B. LUMICAO-AGANON 24, 2016 24-Nov-16 31-Dec-18
Br. Res. No. 407
dtd. November
6475 JONATHAN KIM CHANCOCO PINEDA 24, 2016 24-Nov-16 31-Dec-18
Br. Res. No. 407
dtd. November
6476 MA. LORENA A. ESPERAS 24, 2016 24-Nov-16 31-Dec-18
Br. Res. No. 407
dtd. November
6477 MELODY BARLIT LIM 24, 2016 24-Nov-16 31-Dec-18
Br. Res. No. 407
dtd. November
6478 SALVADOR BORJA TAN 24, 2016 24-Nov-16 31-Dec-18
Br. Res. No. 408
dtd. November
6479 BRIAN HEMBRA QUIMINALES 24, 2016 24-Nov-16 31-Dec-18
Br. Res. No. 408
dtd. November
6480 ERLIN ALFARO OLIVERA 24, 2016 24-Nov-16 31-Dec-18

Page 662
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
IN THE PRACTICE OF PUBLIC ACCOUNTANCY
As of April 30, 2018
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. 408
dtd. November
6481 FELIPE RODELAS DE LUNA 24, 2016 24-Nov-16 31-Dec-18
Br. Res. No. 408
dtd. November
6482 GLENN HARVEY BARATA CO 24, 2016 24-Nov-16 31-Dec-18
Br. Res. No. 408
dtd. November
6483 KEN CANDARI LOZADA 24, 2016 24-Nov-16 31-Dec-18
Br. Res. No. 408
dtd. November
6484 MARIFE TERENCIO DOMINGO 24, 2016 24-Nov-16 31-Dec-18
Br. Res. No. 408
dtd. November
6485 MARLET L. MOLABOLA 24, 2016 24-Nov-16 31-Dec-18
Br. Res. No. 408
dtd. November
6486 RHYL I. CASOY 24, 2016 24-Nov-16 31-Dec-18
Br. Res. No. 408
dtd. November
6487 AIVEE CAALIM CABUEÑAS 24, 2016 24-Nov-16 31-Dec-18
Br. Res. No. 408
dtd. November
6488 MARIA KRISTINA CAÑONEO MANUEL 24, 2016 24-Nov-16 31-Dec-18
Br. Res. No. 408
dtd. November
6489 MARVIN CRUZ TIMBOL 24, 2016 24-Nov-16 31-Dec-18
Br. Res. No. 408
dtd. November
6490 RUBY JANE ARO BAGORIO 24, 2016 24-Nov-16 31-Dec-18
Br. Res. No. 409
dtd. November
6491 CHRISTINE CARDIÑO SOTELO 24, 2016 24-Nov-16 31-Dec-18

Page 663
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
IN THE PRACTICE OF PUBLIC ACCOUNTANCY
As of April 30, 2018
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. 409
dtd. November
6492 EMELITA CAPADOCIA BASAN 24, 2016 24-Nov-16 31-Dec-18
Br. Res. No. 409
dtd. November
6493 GLORIA I. LACANILAO 24, 2016 24-Nov-16 31-Dec-18
Br. Res. No. 409
dtd. November
6494 JOEL TRESPECES BALIDIO 24, 2016 24-Nov-16 31-Dec-18
Br. Res. No. 409
dtd. November
6495 JHUANN MAGAYANO PAGAY 24, 2016 24-Nov-16 31-Dec-18
Br. Res. No. 409
dtd. November
6496 LISA MENDOZA CANTERA 24, 2016 24-Nov-16 31-Dec-18
Br. Res. No. 409
dtd. November
6497 MANNY ESPALDON COLLADO 24, 2016 24-Nov-16 31-Dec-18
Br. Res. No. 409
dtd. November
6498 SHEENA QUIJIOC CORPUZ 24, 2016 24-Nov-16 31-Dec-18
Br. Res. No. 409
dtd. November
6499 GLORIA C. FUERZA 24, 2016 24-Nov-16 31-Dec-18
Br. Res. No. 409
dtd. November
6500 LOURDES C. BARANGAN 24, 2016 24-Nov-16 31-Dec-18
Br. Res. No. 409
dtd. November
6501 JENIE GUINTO DARANG 24, 2016 24-Nov-16 31-Dec-18
Br. Res. No. 409
dtd. November
6502 MARITES ALCANTARA CASTAÑEDA 24, 2016 24-Nov-16 31-Dec-18

Page 664
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
IN THE PRACTICE OF PUBLIC ACCOUNTANCY
As of April 30, 2018
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. 409
dtd. November
6503 MAY ANN GRACE ALONGALAY ALDAY 24, 2016 24-Nov-16 31-Dec-18
Br. Res. No. 409
dtd. November
6504 RAMON FRANCISCO CORREA 24, 2016 24-Nov-16 31-Dec-18
Br. Res. No. 409
dtd. November
6505 RICHIE DE GUZMAN REGUNAN 24, 2016 24-Nov-16 31-Dec-18
Br. Res. No. 428
dtd. December
6506 RUBIO & RUBIO 14, 2016 14-Dec-16 31-Dec-18
Br. Res. No. 428
dtd. December
6507 OROCEO, DIMANDAL & CO. 14, 2016 14-Dec-16 31-Dec-18
Br. Res. No. 429
dtd. December
6508 RVF & CO. 14, 2016 14-Dec-16 31-Dec-18
Br. Res. No. 429
dtd. December
6509 TIERRA HOMERES & PARTNERS 14, 2016 14-Dec-16 31-Dec-18
Br. Res. No. 430
dtd. December
6510 ALBERTO LIBRANDO ALFARO 14, 2016 14-Dec-16 31-Dec-18
Br. Res. No. 430
dtd. December
6511 ALMA MARIE D. PEÑAFLOR 14, 2016 14-Dec-16 31-Dec-18
Br. Res. No. 430
dtd. December
6512 ANGELINA POON ALEJANDRINO 14, 2016 14-Dec-16 31-Dec-18
Br. Res. No. 430
dtd. December
6513 DIANNE GRACE ANG DIZON 14, 2016 14-Dec-16 31-Dec-18

Page 665
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
IN THE PRACTICE OF PUBLIC ACCOUNTANCY
As of April 30, 2018
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. 430
dtd. December
6514 EMMA LIM DY 14, 2016 14-Dec-16 31-Dec-18
Br. Res. No. 430
dtd. December
6515 MERILYN GOMEZ CHENG 14, 2016 14-Dec-16 31-Dec-18
Br. Res. No. 430
dtd. December
6516 ROSEMINDA PAMINTUAN SICANGCO 14, 2016 14-Dec-16 31-Dec-18
Br. Res. No. 430
dtd. December
6517 VERLI LOWELL LIDON OÑATE 14, 2016 14-Dec-16 31-Dec-18
Br. Res. No. 430
dtd. December
6518 VISITACION PAGULAYAN MARIBBAY 14, 2016 14-Dec-16 31-Dec-18
Br. Res. No. 430
dtd. December
6519 MENWIN ALEXANDER LIM MANIMTIM 14, 2016 14-Dec-16 31-Dec-18
Br. Res. No. 430
dtd. December
6520 WILLIAM BRIOL DAYRIT 14, 2016 14-Dec-16 31-Dec-18
Br. Res. No. 431
dtd. December
6521 ARVIN FERNANDEZ SURALTA 14, 2016 14-Dec-16 31-Dec-18
Br. Res. No. 431
dtd. December
6522 CLARIZA LORENZO MATEO 14, 2016 14-Dec-16 31-Dec-18
Br. Res. No. 431
dtd. December
6523 MARY ANN SEBIAL SIALMO 14, 2016 14-Dec-16 31-Dec-18
Br. Res. No. 431
dtd. December
6524 NOEL CABANGANAN MORENO 14, 2016 14-Dec-16 31-Dec-18

Page 666
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
IN THE PRACTICE OF PUBLIC ACCOUNTANCY
As of April 30, 2018
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. 431
dtd. December
6525 PECOS DAWIS NALBOG 14, 2016 14-Dec-16 31-Dec-18
Br. Res. No. 445
dtd. December
6526 ANGELITO CALABON VILLEGAS 14, 2016 14-Dec-16 31-Dec-18
Br. Res. No. 445
dtd. December
6527 DANTE ESGUERRA LIWANAG 14, 2016 14-Dec-16 31-Dec-18
Br. Res. No. 445
dtd. December
6528 GEMMA DOMINGO NOVENCIDO 14, 2016 14-Dec-16 31-Dec-18
Br. Res. No. 445
dtd. December
6529 KRISTA VELASQUEZ BAMBAO 14, 2016 14-Dec-16 31-Dec-18
Br. Res. No. 445
dtd. December
6530 LITO MARTINEZ INGATAN 14, 2016 14-Dec-16 31-Dec-18
Br. Res. No. 445
dtd. December
6531 RICHELLE CUARESMA JOSON 14, 2016 14-Dec-16 31-Dec-18
Br. Res. No. 445
dtd. December
6532 ROSENDO MAGALLONES DERIT 14, 2016 14-Dec-16 31-Dec-18
Br. Res. No. 445
dtd. December
6533 YOLANDA G. MONZON 14, 2016 14-Dec-16 31-Dec-18
Br. Res. No. 446
dtd. December
6534 JEFFREY GALANG SALAZAR 14, 2016 14-Dec-16 31-Dec-18
Br. Res. No. 446
dtd. December
6535 JENNIFER MIASCO MANAGUIT 14, 2016 14-Dec-16 31-Dec-18

Page 667
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
IN THE PRACTICE OF PUBLIC ACCOUNTANCY
As of April 30, 2018
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. 446
dtd. December
6536 JOSEPHINE SEVILLA GATCHALIAN 14, 2016 14-Dec-16 31-Dec-18
Br. Res. No. 446
dtd. December
6537 RENELITO DICHOS TANGKAY 14, 2016 14-Dec-16 31-Dec-18
Br. Res. No. 447
dtd. December
6538 DOLORES C. TABUENA 14, 2016 14-Dec-16 31-Dec-18
Br. Res. No. 447
dtd. December
6539 FELIX C. TABUENA 14, 2016 14-Dec-16 31-Dec-18
Br. Res. No. 447
dtd. December
6540 ESTELITA DULAY DEANANEAS 14, 2016 14-Dec-16 31-Dec-18
Br. Res. No. 447
dtd. December
6541 MYRA CELESTE DABALOS 14, 2016 14-Dec-16 31-Dec-18
Br. Res. No. 447
dtd. December
6542 VENSIM JOHN GUTIERREZ VISPERAS 14, 2016 14-Dec-16 31-Dec-18
Cancelled in favor
Br. Res. No. 448 under partnership
dtd. December Quilab & Garsuta dated
6543 ANA MARIAE MICHELLE DAGOK QUILAB 14, 2016 14-Dec-16 31-Dec-18 July 18, 2017
Br. Res. No. 448
dtd. December
6544 CAROL YAP PELAEZ 14, 2016 14-Dec-16 31-Dec-18
Br. Res. No. 448
dtd. December
6545 EDENETH BALISACAN FERNANDEZ 14, 2016 14-Dec-16 31-Dec-18

Page 668
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
IN THE PRACTICE OF PUBLIC ACCOUNTANCY
As of April 30, 2018
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. 448
dtd. December
6546 IAN VILLAREAL TOLENTINO 14, 2016 14-Dec-16 31-Dec-18
Br. Res. No. 448
dtd. December
6547 JECTOFER DOMINGUEZ ARLOS 14, 2016 14-Dec-16 31-Dec-18
Br. Res. No. 448
dtd. December
6548 RENIER LESTER GIMOTEA LORENZO 14, 2016 14-Dec-16 31-Dec-18
Br. Res. No. 448
dtd. December
6549 RUSSEL DELA LUNA TAMAYO 14, 2016 14-Dec-16 31-Dec-18
Br. Res. No. 448
dtd. December
6550 VIVIAN F. DEOCAMPO 14, 2016 14-Dec-16 31-Dec-18
Br. Res. No. 449
dtd. December
6551 ARLENE IFURUNG-POSADAS 14, 2016 14-Dec-16 31-Dec-18
Br. Res. No. 449
dtd. December
6552 CHARLIE DUHAYLONGSOD JUMAWAN 14, 2016 14-Dec-16 31-Dec-18
Br. Res. No. 449
dtd. December
6553 CHARMAGNE MIRANDA DELA CRUZ 14, 2016 14-Dec-16 31-Dec-18
Br. Res. No. 449
dtd. December
6554 NILO M. BACLAYO 14, 2016 14-Dec-16 31-Dec-18
Br. Res. No. 449
dtd. December
6555 OLGA MAGTANONG DELDOC 14, 2016 14-Dec-16 31-Dec-18
Br. Res. No. 449
dtd. December
6556 RODELIA RELATORRES TALAVERA 14, 2016 14-Dec-16 31-Dec-18

Page 669
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
IN THE PRACTICE OF PUBLIC ACCOUNTANCY
As of April 30, 2018
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. 449
dtd. December
6557 SUZETTE TAGADIAD MADRID 14, 2016 14-Dec-16 31-Dec-18
Br. Res. No. 14
dtd. January 18,
6558 FUENTES & CO. 2017 18-Jan-17 31-Dec-19
Br. Res. No. 14
dtd. January 18,
6559 PRADIL CABRAL MAGNAYE DIMATATAC AND CO. 2017 18-Jan-17 31-Dec-19
Br. Res. No. 14
dtd. January 18,
6560 TY DUTERTE & ASSOCIATES 2017 18-Jan-17 31-Dec-19
Br. Res. No. 15
dtd. January 18,
6561 AUDIE R. MEDINA 2017 18-Jan-17 31-Dec-19
Br. Res. No. 15
dtd. January 18,
6562 DERWIN JOSOL DUMADAG 2017 18-Jan-17 31-Dec-19
Br. Res. No. 15
dtd. January 18,
6563 ERLENE MONTEROLA COMPRA 2017 18-Jan-17 31-Dec-19
Br. Res. No. 15
dtd. January 18,
6564 JACKY JAMES SOBEL CLORIBEL 2017 18-Jan-17 31-Dec-19
Br. Res. No. 15
dtd. January 18,
6565 JEREMY DACLAN MAKINANO 2017 18-Jan-17 31-Dec-19
Br. Res. No. 15
dtd. January 18,
6566 JOEMER VIOLAN VILLAS 2017 18-Jan-17 31-Dec-19
Br. Res. No. 15
dtd. January 18,
6567 LAMBERTO TAPING SIASE 2017 18-Jan-17 31-Dec-19

Page 670
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
IN THE PRACTICE OF PUBLIC ACCOUNTANCY
As of April 30, 2018
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. 15
dtd. January 18,
6568 MARES MORALES CASTILLO 2017 18-Jan-17 31-Dec-19
Br. Res. No. 15
dtd. January 18,
6569 MARIA PATRICIA ONTIVEROS OLALDE 2017 18-Jan-17 31-Dec-19
Br. Res. No. 15
dtd. January 18,
6570 WILLIAM CASTAÑOS ACOSTA 2017 18-Jan-17 31-Dec-19
Br. Res. No. 16
dtd. January 18,
6571 ARLYN PUGUON BAGUILAT 2017 18-Jan-17 31-Dec-19
Br. Res. No. 16
dtd. January 18,
6572 JEAN DIMATULAC DE CHAVEZ 2017 18-Jan-17 31-Dec-19
Br. Res. No. 16
dtd. January 18,
6573 JEMMAH MARIA MIRABUENO FLORES 2017 18-Jan-17 31-Dec-19
Br. Res. No. 16
dtd. January 18,
6574 KAREN ZAIDE AMANTE 2017 18-Jan-17 31-Dec-19
Br. Res. No. 16
dtd. January 18,
6575 KRISTINE JOY VALENCIA TADURAN 2017 18-Jan-17 31-Dec-19
Br. Res. No. 16
dtd. January 18,
6576 RIZA AGANON SANTOS 2017 18-Jan-17 31-Dec-19
Br. Res. No. 16
dtd. January 18,
6577 NIKKI ARVIN GEREÑA LACDAO 2017 18-Jan-17 31-Dec-19
Br. Res. No. 16
dtd. January 18,
6578 LEONARDO SIBULO GUISIC, JR. 2017 18-Jan-17 31-Dec-19

Page 671
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
IN THE PRACTICE OF PUBLIC ACCOUNTANCY
As of April 30, 2018
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. 16
dtd. January 18,
6579 MA. CRISTINA S. LECTURA 2017 18-Jan-17 31-Dec-19
Br. Res. No. 16
dtd. January 18,
6580 MARLON OFGUAR BARCENAS 2017 18-Jan-17 31-Dec-19
Br. Res. No. 17
dtd. January 18,
6581 ANABELLE M. MAGISTRADO 2017 18-Jan-17 31-Dec-19
Br. Res. No. 17
dtd. January 18,
6582 JESUS M. GABATAN 2017 18-Jan-17 31-Dec-19
Br. Res. No. 17
dtd. January 18,
6583 NOEL SULTAN JUNI 2017 18-Jan-17 31-Dec-19
Br. Res. No. 17
dtd. January 18,
6584 MARIA RENELYN SACDALAN MENDOZA 2017 18-Jan-17 31-Dec-19
Br. Res. No. 17
dtd. January 18,
6585 MERCY KORINA TENG CHUA 2017 18-Jan-17 31-Dec-19
Br. Res. No. 17
dtd. January 18,
6586 MELCHORA SESANTE LIM-LADAN 2017 18-Jan-17 31-Dec-19
Br. Res. No. 17
dtd. January 18,
6587 MARIA MAELYN V. PANGILINAN 2017 18-Jan-17 31-Dec-19
Br. Res. No. 17
dtd. January 18,
6588 PETRONA ROBILLOS MELLINA 2017 18-Jan-17 31-Dec-19
Br. Res. No. 17
dtd. January 18,
6589 PRESCILA Y. NEPOMUCENO 2017 18-Jan-17 31-Dec-19

Page 672
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
IN THE PRACTICE OF PUBLIC ACCOUNTANCY
As of April 30, 2018
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. 17
dtd. January 18,
6590 RACHEL ANN SAGUN FORTIN 2017 18-Jan-17 31-Dec-19
Br. Res. No. 21
dtd. January 18,
6591 AMALIA AGUINALDO DORONILA 2017 18-Jan-17 31-Dec-19
Br. Res. No. 21
dtd. January 18,
6592 ANGELITA A. MONLEON 2017 18-Jan-17 31-Dec-19
Br. Res. No. 21
AURORA GOSOM MOJICA ( Formerly: AURORA PAPA dtd. January 18,
6593 GOSOM ) 2017 18-Jan-17 31-Dec-19
Br. Res. No. 21
dtd. January 18,
6594 CATHERINE H. DE MESA 2017 18-Jan-17 31-Dec-19
Br. Res. No. 21
dtd. January 18,
6595 CHRISTOPHER GILBUENA BOCO 2017 18-Jan-17 31-Dec-19
Br. Res. No. 21
dtd. January 18,
6596 CHARLIE IDAY MINONG 2017 18-Jan-17 31-Dec-19
Br. Res. No. 21
dtd. January 18,
6597 CHYNNA MARIE D. SANTOS 2017 18-Jan-17 31-Dec-19
Br. Res. No. 21
dtd. January 18,
6598 FLORDELIZA AGUSTIN MONCES 2017 18-Jan-17 31-Dec-19
Br. Res. No. 21
dtd. January 18,
6599 JAIME CADIAO IMPORTANTE 2017 18-Jan-17 31-Dec-19
Br. Res. No. 21
dtd. January 18,
6600 JEFF CLEMENTE BANGQUIL 2017 18-Jan-17 31-Dec-19

Page 673
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
IN THE PRACTICE OF PUBLIC ACCOUNTANCY
As of April 30, 2018
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. 22
dtd. January 18,
6601 FELICIDAD OPINA PEREZ 2017 18-Jan-17 31-Dec-19
Br. Res. No. 22
dtd. January 18,
6602 GINA MAR ARANDUQUE 2017 18-Jan-17 31-Dec-19
Br. Res. No. 22
dtd. January 18,
6603 GUILLERMO SUALOG CASUNCAD, JR. 2017 18-Jan-17 31-Dec-19
Br. Res. No. 22
dtd. January 18,
6604 JOEY MOVILLA GOROSPE 2017 18-Jan-17 31-Dec-19
Br. Res. No. 22
dtd. January 18,
6605 LAILA GAMBOA AMURAO 2017 18-Jan-17 31-Dec-19
Br. Res. No. 22
dtd. January 18,
6606 NOEL GALANG DELA CRUZ 2017 18-Jan-17 31-Dec-19
Br. Res. No. 22
dtd. January 18,
6607 PEDRO FLORES GUEVARRA 2017 18-Jan-17 31-Dec-19
Br. Res. No. 23
dtd. January 18,
6608 ADELIE RUIZ-CORCELES 2017 18-Jan-17 31-Dec-19
Br. Res. No. 23
dtd. January 18,
6609 ERWIN NATIVIDAD GAOAT 2017 18-Jan-17 31-Dec-19
Br. Res. No. 23
dtd. January 18,
6610 JESUSA ERLINLOU TAMANI SAMANDRE 2017 18-Jan-17 31-Dec-19
Br. Res. No. 23
dtd. January 18,
6611 JOANNA DAGSA LEONES 2017 18-Jan-17 31-Dec-19

Page 674
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
IN THE PRACTICE OF PUBLIC ACCOUNTANCY
As of April 30, 2018
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. 23
dtd. January 18,
6612 KRISTINA MAE TEE MORALES 2017 18-Jan-17 31-Dec-19
Br. Res. No. 23
dtd. January 18,
6613 MARICEL TEE YARANON 2017 18-Jan-17 31-Dec-19
Br. Res. No. 23
dtd. January 18,
6614 MARY ANNE PO PLEÑOS 2017 18-Jan-17 31-Dec-19
Br. Res. No. 23
dtd. January 18,
6615 MELISSA CHEN LIM 2017 18-Jan-17 31-Dec-19
Br. Res. No. 23
dtd. January 18,
6616 ROBY VANESSA GAMOTAN BALARES 2017 18-Jan-17 31-Dec-19
Br. Res. No. 23
dtd. January 18,
6617 ROLANDO LUCIANO ROMEROSO 2017 18-Jan-17 31-Dec-19
Br. Res. No. 24
dtd. January 18,
6618 ALEJANDRO CACAYURAN TAY 2017 18-Jan-17 31-Dec-19
Br. Res. No. 24
dtd. January 18,
6619 FRANK ANTHONY ASIBAL SARMIENTO 2017 18-Jan-17 31-Dec-19
Br. Res. No. 24
dtd. January 18,
6620 HAZEL MALIG SARMIENTO 2017 18-Jan-17 31-Dec-19
Br. Res. No. 24
dtd. January 18,
6621 JONA MAY RELATORRES TALAVERA 2017 18-Jan-17 31-Dec-19
Br. Res. No. 24
dtd. January 18,
6622 KATHRINA FAYE MAGALLANES MARIANO 2017 18-Jan-17 31-Dec-19

Page 675
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
IN THE PRACTICE OF PUBLIC ACCOUNTANCY
As of April 30, 2018
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. 24
dtd. January 18,
6623 MARK JOSEPH M. SALENGA 2017 18-Jan-17 31-Dec-19
Br. Res. No. 24
dtd. January 18,
6624 NIEL JOHN ANCHETA LOMOSBOG 2017 18-Jan-17 31-Dec-19
Br. Res. No. 24
dtd. January 18,
6625 ROSELYN SALVADOR FIGUEROA 2017 18-Jan-17 31-Dec-19
Br. Res. No. 24
dtd. January 18,
6626 VIOLINA LAROT VASQUEZ 2017 18-Jan-17 31-Dec-19
Br. Res. No. 49
6627 ARTURO ABESAMIS ALEJANDRO, III dtd. Feb. 9, 2017 9-Feb-17 11-Oct-20
Br. Res. No. 49
6628 JONALYN YACO RAYOS dtd. Feb. 9, 2017 9-Feb-17 4-Jun-20
Br. Res. No. 49
6629 MARIE GRACE MORENO CUETO dtd. Feb. 9, 2017 9-Feb-17 5-Oct-20
Br. Res. No. 49
6630 MARISA AGELION JAIME dtd. Feb. 9, 2017 9-Feb-17 15-Oct-20
Br. Res. No. 49
6631 RACHEL TOJINO DELOS REYES dtd. Feb. 9, 2017 9-Feb-17 6-May-20
Br. Res. No. 46
6632 JOANA MARIE GELUA MERCADO dtd. Feb. 9, 2017 9-Feb-17 6-Oct-20
Br. Res. No. 46
6633 JOSEPH CUBANGBANG MEJIA dtd. Feb. 9, 2017 9-Feb-17 25-Sep-20
Br. Res. No. 46
6634 HARDY ASUNCION SEMINIANO dtd. Feb. 9, 2017 9-Feb-17 8-Jan-20
Br. Res. No. 46
6635 LOVE RAVIEGAYE ESPIRITU BUENAVENTURA dtd. Feb. 9, 2017 9-Feb-17 15-Nov-20
Br. Res. No. 46
6636 MARCIA ACLETA TAGULINAO dtd. Feb. 9, 2017 9-Feb-17 9-Sep-20

Page 676
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
IN THE PRACTICE OF PUBLIC ACCOUNTANCY
As of April 30, 2018
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. 46
6637 RAMON H. RILLES, JR. dtd. Feb. 9, 2017 9-Feb-17 26-Aug-20
Br. Res. No. 46
6638 YOLANDA CARPIO DEL CASTILLO dtd. Feb. 9, 2017 9-Feb-17 29-Apr-20
Br. Res. No. 47
6639 AMELITA SARMIENTO VARGAS dtd. Feb. 9, 2017 9-Feb-17 2-May-20
Br. Res. No. 47
6640 ARLENE F. MANGURAY dtd. Feb. 9, 2017 9-Feb-17 1-Dec-20
Br. Res. No. 47
6641 HEIDI LIZA TAMANG TOTANES dtd. Feb. 9, 2017 9-Feb-17 22-Jul-20
Br. Res. No. 47
6642 JOBERT MARTINEZ ISON dtd. Feb. 9, 2017 9-Feb-17 10-Jun-20
Br. Res. No. 47
6643 MARICRIS FULGUERAS MANAPAT dtd. Feb. 9, 2017 9-Feb-17 12-Feb-20
Br. Res. No. 47
6644 RAY LUIS TAROL FRANCIA dtd. Feb. 9, 2017 9-Feb-17 19-Aug-20
Br. Res. No. 47
6645 ROWENA TUPRIO POL dtd. Feb. 9, 2017 9-Feb-17 1-Dec-20
Br. Res. No. 47
6646 VENUS ALINSUB TALAID dtd. Feb. 9, 2017 9-Feb-17 1-May-20
Br. Res. No. 48
6647 ADRIAN ORO RIVAL dtd. Feb. 9, 2017 9-Feb-17 13-Oct-20
Br. Res. No. 48
6648 ALBERT BADION BACLEA-AN dtd. Feb. 9, 2017 9-Feb-17 29-Mar-20
Br. Res. No. 48
6649 NIÑA THERESA LORETO RAGAY dtd. Feb. 9, 2017 9-Feb-17 13-Jan-20
Br. Res. No. 48
6650 RECOLITA ACUIN CRIETA dtd. Feb. 9, 2017 9-Feb-17 29-Aug-20
Br. Res. No. 48
6651 ROMEL BARICUATRO EYOY dtd. Feb. 9, 2017 9-Feb-17 13-Feb-20
Br. Res. No. 50
6652 ADRIAN ATIENZA ILAGAN dtd. Feb. 9, 2017 9-Feb-17 8-Jul-20

Page 677
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
IN THE PRACTICE OF PUBLIC ACCOUNTANCY
As of April 30, 2018
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
6653 AGUEDA COMIA SISON dtd. Feb. 9, 2017 9-Feb-17 5-Feb-20
Br. Res. No. 50
6654 AQUILINO GENOVE ACUZAR, JR. dtd. Feb. 9, 2017 9-Feb-17 24-Sep-20
Br. Res. No. 50
6655 DORIS C. SORIANO dtd. Feb. 9, 2017 9-Feb-17 22-Aug-20
Br. Res. No. 50
6656 DARIO TRINIDAD SANVICTORES dtd. Feb. 9, 2017 9-Feb-17 25-Oct-20
Br. Res. No. 50
6657 EUFRASIA AMELIA TRINIDAD JUVIDA dtd. Feb. 9, 2017 9-Feb-17 5-Apr-20
Br. Res. No. 50
6658 MANOLITO DIMAANO MENDOZA dtd. Feb. 9, 2017 9-Feb-17 5-Apr-20
Br. Res. No. 50
6659 MARIA ALEISA GUTIEREZ PANGANIBAN dtd. Feb. 9, 2017 9-Feb-17 16-Oct-20
Br. Res. No. 50
6660 RICHARD NARCISO GABATIN dtd. Feb. 9, 2017 9-Feb-17 30-Jun-20
Br. Res. No. 50
6661 SHERWIN TITAN MERCA dtd. Feb. 9, 2017 9-Feb-17 10-Sep-20
Br. Res. No. 51
6662 APRILYN MALOLES GUIANG dtd. Feb. 9, 2017 9-Feb-17 4-Apr-20
Br. Res. No. 51
6663 CRISANTO RAMOS ALSIM dtd. Feb. 9, 2017 9-Feb-17 9-Apr-20
Br. Res. No. 51
6664 JEFFREY DELA ROSA BAUTISTA dtd. Feb. 9, 2017 9-Feb-17 25-May-20
Br. Res. No. 51
6665 MARISOL BAGUILAT BAGUISTA dtd. Feb. 9, 2017 9-Feb-17 27-Nov-20
Br. Res. No. 51
6666 TERESITA Q. MADRIGAL dtd. Feb. 9, 2017 9-Feb-17 11-Sep-20

Br. Res. No. 56


6667 JOAN BAILON HABOC dtd. Feb. 10, 2017 10-Feb-17 19-Jun-20

Page 678
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
IN THE PRACTICE OF PUBLIC ACCOUNTANCY
As of April 30, 2018
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. 56


6668 MARCELO MENDOZA CARAG dtd. Feb. 10, 2017 10-Feb-17 16-Oct-20

Br. Res. No. 56


6669 NEHRY PAGANA CORONEL dtd. Feb. 10, 2017 10-Feb-17 28-Jan-20

Br. Res. No. 56


6670 REYWARD ARTATES ARCE dtd. Feb. 10, 2017 10-Feb-17 10-Aug-20

Br. Res. No. 56


6671 ROSALIZA R. CASIMIRO dtd. Feb. 10, 2017 10-Feb-17 22-Jun-20

Br. Res. No. 56


6672 WILFREDO LANDICHO BEJASA dtd. Feb. 10, 2017 10-Feb-17 8-Nov-20

Br. Res. No. 56


6673 ZOILO PAGASPAS PEREZ dtd. Feb. 10, 2017 10-Feb-17 27-Jun-20

Br. Res. No. 56


6674 INTO-OPAMIN & COMPANY dtd. Feb. 10, 2017 10-Feb-17 19-Dec-20

TAYAWA CERTIFIED PUBLIC ACCOUNTANTS & Br. Res. No. 57


6675 COMPANY dtd. Feb. 14, 2017 10-Feb-17 20-Dec-20
Br. Res. No. 71
dtd. March 10,
6676 MELVIN RAFOL BONDOC 2017 10-Mar-17 22-Feb-20
Br. Res. No. 71
dtd. March 10,
6677 DONALD ILAG FLORIDA 2017 10-Mar-17 2-Feb-20
Br. Res. No. 71
dtd. March 10,
6678 JOANALYN RAMIREZ SILVERIO 2017 10-Mar-17 4-Apr-20

Page 679
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
IN THE PRACTICE OF PUBLIC ACCOUNTANCY
As of April 30, 2018
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. 71
dtd. March 10,
6679 JOY CIERVO MITRA 2017 10-Mar-17 17-Jun-20
Br. Res. No. 71
dtd. March 10,
6680 DANIEL CASTRO RAMIREZ 2017 10-Mar-17 27-Jan-20
Br. Res. No. 71
dtd. March 10,
6681 RAFAEL ESMAO BALTAZAR, JR. 2017 10-Mar-17 29-May-20
Br. Res. No. 71
dtd. March 10,
6682 CAEZAR MORALES NICOLAS 2017 10-Mar-17 30-Sep-20
Br. Res. No. 71
dtd. March 10,
6683 BARTOLOME M. SAN MARTIN, JR. 2017 10-Mar-17 1-Nov-20
Br. Res. No. 71
dtd. March 10,
6684 MARLENE SOTECO TANGKEKO 2017 10-Mar-17 29-Dec-20
Br. Res. No. 72
dtd. March 10,
6685 ANDREW MIRASOL ANURAN 2017 10-Mar-17 29-Nov-20
Br. Res. No. 72
dtd. March 10,
6686 ANNA THERESA L. BARRAZA 2017 10-Mar-17 4-Jun-20
Br. Res. No. 72
dtd. March 10,
6687 CRISELDA FERARO ALCAZAR 2017 10-Mar-17 7-Aug-20
Br. Res. No. 72
dtd. March 10,
6688 DOMINGO ABOGADO LAGUNDI, JR. 2017 10-Mar-17 18-Apr-20
Br. Res. No. 72
dtd. March 10,
6689 EDRIAN F. RIVERA 2017 10-Mar-17 13-Dec-20

Page 680
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
IN THE PRACTICE OF PUBLIC ACCOUNTANCY
As of April 30, 2018
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. 72
dtd. March 10,
6690 FIDEL B. DEL ROSARIO, JR. 2017 10-Mar-17 16-Apr-20
Br. Res. No. 72
dtd. March 10,
6691 JADE FADRIQUELA ROXAS 2017 10-Mar-17 3-Nov-20
Br. Res. No. 72
dtd. March 10,
6692 JOHN RICK REYES GATDULA 2017 10-Mar-17 26-Mar-20
Br. Res. No. 73
dtd. March 10,
6693 EDWARD Z. RIVERA 2017 10-Mar-17 13-Aug-20
Br. Res. No. 73
dtd. March 10,
6694 JAYSON MAGSINO DE LEON 2017 10-Mar-17 30-Dec-20
Br. Res. No. 73
dtd. March 10,
6695 JOCELYN L. MAGPILY 2017 10-Mar-17 5-Jun-20
Br. Res. No. 73
dtd. March 10,
6696 OFELIA L. QUIZON 2017 10-Mar-17 25-Jan-20
Br. Res. No. 73
dtd. March 10,
6697 MARIE ANTONETTE BALDO EMATA 2017 10-Mar-17 4-Sep-20
Br. Res. No. 73
dtd. March 10,
6698 PAULINE MARGARET LLOVIDO CARTAÑO 2017 10-Mar-17 10-Feb-20
Br. Res. No. 73
dtd. March 10,
6699 ZORAYDA D. DAYANGHIRANG 2017 10-Mar-17 23-Mar-20
Br. Res. No. 74
dtd. March 10,
6700 ELOISA ARCEGA RIVERA 2017 10-Mar-17 10-Jan-20

Page 681
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
IN THE PRACTICE OF PUBLIC ACCOUNTANCY
As of April 30, 2018
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. 74
dtd. March 10,
6701 HANEY VAL SANTELICES BENLAYO 2017 10-Mar-17 24-Mar-20
Br. Res. No. 74
dtd. March 10,
6702 JESSICA TEPASE AVILA 2017 10-Mar-17 14-Oct-20
Br. Res. No. 74
dtd. March 10,
6703 JOANA PORTIA GEMMA CASTASUS BRUSAS 2017 10-Mar-17 18-Jan-20
Br. Res. No. 74
dtd. March 10,
6704 JOSE PEÑAFIEL JAVIER, JR. 2017 10-Mar-17 9-Nov-20
Br. Res. No. 74
dtd. March 10,
6705 JOSEPH ORSOLINO DEL ROSARIO 2017 10-Mar-17 29-Sep-20
Br. Res. No. 74
dtd. March 10,
6706 MARIA ELENA DE JESUS GUILLERMO 2017 10-Mar-17 1-Jan-20
Br. Res. No. 74
dtd. March 10,
6707 MARRY ANN CATUBAO FEDERIS 2017 10-Mar-17 12-Apr-20
Br. Res. No. 74
dtd. March 10,
6708 PRECELYN TURINGAN MOLINA 2017 10-Mar-17 29-Sep-20
Br. Res. No. 74
dtd. March 10,
6709 ROWENA REYES FRANCISCO 2017 10-Mar-17 17-May-20
Br. Res. No. 75
dtd. March 10,
6710 CELERINA AÑORA AÑEDEZ 2017 10-Mar-17 3-Feb-20
Br. Res. No. 75
dtd. March 10,
6711 EMELYN ROSE DIMATANGAL DASIG 2017 10-Mar-17 29-Apr-20

Page 682
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
IN THE PRACTICE OF PUBLIC ACCOUNTANCY
As of April 30, 2018
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. 75
dtd. March 10,
6712 FELMAR BECHAYDA BORJA 2017 10-Mar-17 29-Feb-20
Br. Res. No. 75
dtd. March 10,
6713 JULIUS ROBIS ESCOSIO 2017 10-Mar-17 31-Jul-20
Br. Res. No. 75
dtd. March 10,
6714 LADY DIANE RAMOS LEE 2017 10-Mar-17 4-Jan-20
Br. Res. No. 75
dtd. March 10,
6715 MARICAR DEL ROSARIO MOYA 2017 10-Mar-17 1-Jun-20
Br. Res. No. 75
dtd. March 10,
6716 MARITESS B. GALLARDO 2017 10-Mar-17 30-Aug-20
Br. Res. No. 75
dtd. March 10,
6717 MENCHIE BULALAQUE PACTURAN 2017 10-Mar-17 23-Jan-20
Br. Res. No. 75
dtd. March 10,
6718 MYLENE CRUZ FAJARDO 2017 10-Mar-17 1-Mar-20
Br. Res. No. 75
dtd. March 10,
6719 RICHARD DE LEON BUNAG 2017 10-Mar-17 22-Dec-20
Br. Res. No. 82
dtd. March 10,
6720 LENIE T. LACAP-DOROMAL 2017 10-Mar-17 21-Dec-20
Br. Res. No. 82
dtd. March 10,
6721 DOMINGO SORIANO UNGRIA, JR. 2017 10-Mar-17 7-Apr-20
Br. Res. No. 82
dtd. March 10,
6722 HOMER DEO DATU TABERNA ESTAVILLO 2017 10-Mar-17 9-Apr-20

Page 683
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
IN THE PRACTICE OF PUBLIC ACCOUNTANCY
As of April 30, 2018
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. 82
dtd. March 10,
6723 PLINIA BRABANTE MANUGAS 2017 10-Mar-17 17-Aug-20
Br. Res. No. 82
dtd. March 10,
6724 MARLON AQUINO CAYAGO 2017 10-Mar-17 3-Aug-20
Br. Res. No. 82
dtd. March 10,
6725 ROWENA MENDOZA CASTILLO 2017 10-Mar-17 8-Jan-20
Br. Res. No. 82
dtd. March 10,
6726 NORMAN DANGANON SEMILLA 2017 10-Mar-17 5-May-20
Br. Res. No. 82
dtd. March 10,
6727 IRISH PAURILLO BULANO 2017 10-Mar-17 30-Jan-20
Br. Res. No. 82
dtd. March 10,
6728 MILAGROS J. SANCHEZ-RENDON 2017 10-Mar-17 14-Feb-20
Br. Res. No. 82
dtd. March 10,
6729 JAKE NARVAEZ OFONG 2017 10-Mar-17 30-Mar-20
Br. Res. No. 125
dtd. March 17,
6730 ANTONIO GARCERA CAMALLA 2017 17-Mar-17 3-Jan-20
Br. Res. No. 125
dtd. March 17,
6731 EVA I. BALLARAN 2017 17-Mar-17 3-Jan-20
Br. Res. No. 125
dtd. March 17,
6732 GERALDINE DECENA REGIO 2017 17-Mar-17 12-Mar-20
Br. Res. No. 125
dtd. March 17,
6733 JENNYLYN FAVILA MAGDADARO 2017 17-Mar-17 23-Aug-20

Page 684
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
IN THE PRACTICE OF PUBLIC ACCOUNTANCY
As of April 30, 2018
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. 125
dtd. March 17,
6734 LOIDA GARCIA BIALNO 2017 17-Mar-17 15-Jul-20
Br. Res. No. 125
dtd. March 17,
6735 MELANIE DELLOVA REALIZAN 2017 17-Mar-17 30-Oct-20
Br. Res. No. 125
dtd. March 17,
6736 RACHEL FALOLO FAGYAN 2017 17-Mar-17 31-Mar-20
Br. Res. No. 125
dtd. March 17,
6737 RODWIN DIONELA DEUNA 2017 17-Mar-17 20-Nov-20
Br. Res. No. 125
dtd. March 17,
6738 ROLANDO S. MARCELO 2017 17-Mar-17 6-Dec-20
Br. Res. No. 125
dtd. March 17,
6739 YVEZA JUNE ROMERO GEMENTIZA 2017 17-Mar-17 30-Jan-20
Br. Res. No. 126
dtd. March 17,
6740 ADRIAN ALLO CEDEÑO 2017 17-Mar-17 11-Dec-20
Br. Res. No. 126
dtd. March 17,
6741 DOROTHY ANNE TAN FERNANDEZ 2017 17-Mar-17 10-Oct-20
Br. Res. No. 126
dtd. March 17,
6742 GLENN ROBIN CASUGBO FEDILLAGA 2017 17-Mar-17 16-Feb-20
Br. Res. No. 126
dtd. March 17,
6743 HERMINIGILDO ANGELES BAUTISTA 2017 17-Mar-17 13-Apr-20
Br. Res. No. 126
dtd. March 17,
6744 ROGELIO GUECO INDITA 2017 17-Mar-17 13-Dec-20

Page 685
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
IN THE PRACTICE OF PUBLIC ACCOUNTANCY
As of April 30, 2018
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. 126
dtd. March 17,
6745 LIZA C. HERNANDEZ 2017 17-Mar-17 18-Sep-20
Br. Res. No. 126
dtd. March 17,
6746 MARY ANN TULIO MEJARO 2017 17-Mar-17 10-Apr-20
Br. Res. No. 126
dtd. March 17,
6747 SHEILA ANDATUAN DAYAP 2017 17-Mar-17 14-Jan-20
Br. Res. No. 126
dtd. March 17,
6748 MA. THERESA SAN CARLOS ATOS 2017 17-Mar-17 20-Jun-20
Br. Res. No. 126
dtd. March 17,
6749 MARY GRACE ASUNCION BAWING 2017 17-Mar-17 28-Aug-20
Br. Res. No. 126
dtd. March 17,
6750 ANITA DUMAG AMOR 2017 17-Mar-17 5-Aug-20
Br. Res. No. 136
dtd. March 23,
6751 B.L. BERNARDO & CO. 2017 23-Mar-17 8-Sep-20
Br. Res. No. 136
dtd. March 23,
6752 MAGNO PAYABYAB LIM & CO. 2017 23-Mar-17 28-Sep-20
Br. Res. No. 138
dtd. March 28,
6753 GRETZEN BERMEJO LACANILAO 2017 28-Mar-17 1-Oct-20
Br. Res. No. 138
dtd. March 28,
6754 MARJELLE CARDENAS CABUDSAN 2017 28-Mar-17 27-Jul-20
Br. Res. No. 138
dtd. March 28,
6755 MA. ROSARIO C. MARTILLANO 2017 28-Mar-17 6-Oct-20

Page 686
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
IN THE PRACTICE OF PUBLIC ACCOUNTANCY
As of April 30, 2018
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. 138
dtd. March 28,
6756 PAULINE MAE SIKAT PINEDA 2017 28-Mar-17 3-May-20
Br. Res. No. 138
dtd. March 28,
6757 PERCIVAL JOAQUIN ORDEJON 2017 28-Mar-17 23-Oct-20
Br. Res. No. 138
dtd. March 28,
6758 RICARDO GABE PARAGGUA 2017 28-Mar-17 23-Oct-20
Br. Res. No. 139
dtd. March 28,
6759 JOYCE ANN HERICO VILLAFUERTE 2017 28-Mar-17 9-May-20
Br. Res. No. 139
dtd. March 28,
6760 MARK LESTER GULPAN PINEDA 2017 28-Mar-17 28-Nov-20
Br. Res. No. 139
dtd. March 28,
6761 OLIVER GATIP PABILLON 2017 28-Mar-17 22-Jul-20
Br. Res. No. 139
dtd. March 28,
6762 ROCKY D. BAYAS 2017 28-Mar-17 27-Aug-20
Br. Res. No. 139
dtd. March 28,
6763 RODEL LOCSIN SAHAGUN 2017 28-Mar-17 6-Nov-20
Br. Res. No. 139
dtd. March 28,
6764 JUAN PAOLO ALANO ANG 2017 28-Mar-17 5-Jul-20
Br. Res. No. 139
dtd. March 28,
6765 MARY JANE A. GALICIA 2017 28-Mar-17 17-Oct-20
Br. Res. No. 139
dtd. March 28,
6766 GUILLERMA GUEVARRA MIRANDA 2017 28-Mar-17 23-Aug-20

Page 687
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
IN THE PRACTICE OF PUBLIC ACCOUNTANCY
As of April 30, 2018
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. 139
dtd. March 28,
6767 LETICIA P. VILLA 2017 28-Mar-17 21-Oct-20
Br. Res. No. 139
dtd. March 28,
6768 SARAH ANN DE LA CRUZ DABANDAN 2017 28-Mar-17 17-Mar-20
Br. Res. No. 139
dtd. March 28,
6769 SONIA VARGAS ANGELES 2017 28-Mar-17 4-Dec-20
Br. Res. No. 162
dtd. March 28,
6770 ARRAH JANE CABRAL DELA CRUZ 2017 28-Mar-17 28-Feb-20
Br. Res. No. 162
dtd. March 28,
6771 DIOQUEL ASILO GUBATAN 2017 28-Mar-17 26-Jan-20
Br. Res. No. 162
dtd. March 28,
6772 JAN CARLSON BERNARDO OCUBILLO 2017 28-Mar-17 21-Dec-20
Br. Res. No. 162
dtd. March 28,
6773 JO ANNE ROSE BONILLA GUILING 2017 28-Mar-17 22-Sep-20
Br. Res. No. 162
dtd. March 28,
6774 LONELY ARAÑEZ BAUTISTA 2017 28-Mar-17 26-May-20
Br. Res. No. 162
dtd. March 28,
6775 MILA VERCIDE MANAROG 2017 28-Mar-17 18-May-20
Br. Res. No. 162
dtd. March 28,
6776 MYLYN SALAZAR TOMBOCON 2017 28-Mar-17 15-May-20
Br. Res. No. 162
dtd. March 28,
6777 ROSITA MONISIT 2017 28-Mar-17 11-Mar-20

Page 688
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
IN THE PRACTICE OF PUBLIC ACCOUNTANCY
As of April 30, 2018
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. 162
dtd. March 28,
6778 CRIZEDHEN N. VARDELEON 2017 28-Mar-17 6-Oct-20
Br. Res. No. 162
dtd. March 28,
6779 NIKKI Q. SO 2017 28-Mar-17 30-Jan-20
Br. Res. No. 162
dtd. March 28,
6780 NINO C. ABOGADO 2017 28-Mar-17 25-Jul-20
Br. Res. No. 162
dtd. March 28,
6781 ALVIN MACARAIG STA. ANA 2017 28-Mar-17 14-May-20
Br. Res. No. 164
6782 ALMELITO RUNDINA CASAS dtd. April 7, 2017 7-Apr-17 10-Jun-20
Br. Res. No. 164
6783 CHARIBEL CAFUGAUAN BATTUNG dtd. April 7, 2017 7-Apr-17 30-Aug-20
Br. Res. No. 164
6784 ELNOR FAITH ANN SALVADOR PAGUIRIGAN dtd. April 7, 2017 7-Apr-17 27-Nov-20
Br. Res. No. 164
6785 HAZELINE MAY JOY PASCUAL ACEBEDO dtd. April 7, 2017 7-Apr-17 24-Oct-20
Br. Res. No. 164
6786 JANE JANDONERO SEBIDOS dtd. April 7, 2017 7-Apr-17 20-Nov-20
Br. Res. No. 164
6787 JENNILYN ACQUISIO PAYANGDO dtd. April 7, 2017 7-Apr-17 19-Jan-20
Br. Res. No. 164
6788 JOMIL ROMERO SALON dtd. April 7, 2017 7-Apr-17 17-Oct-20
Br. Res. No. 164
6789 MA. AC GILO SITACA dtd. April 7, 2017 7-Apr-17 12-Feb-20
Br. Res. No. 164
6790 MARIA ELENA MAGSIPOC ELIZAGA dtd. April 7, 2017 7-Apr-17 18-Jun-20
Br. Res. No. 164
6791 MARICEL FERNANDEZ SAMONTINA dtd. April 7, 2017 7-Apr-17 24-Jul-20

Page 689
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
IN THE PRACTICE OF PUBLIC ACCOUNTANCY
As of April 30, 2018
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. 164
6792 VICTOR A. MINA dtd. April 7, 2017 7-Apr-17 23-Mar-20
Br. Res. No. 166
6793 APRIL GRACE CARABUENA TAMPIS dtd. April 7, 2017 7-Apr-17 6-May-20
Br. Res. No. 166
6794 CHERRY LYN ALIMENTO LIMBAGO dtd. April 7, 2017 7-Apr-17 10-Jun-20
Br. Res. No. 166
6795 GRACE S. DOGILLO dtd. April 7, 2017 7-Apr-17 19-May-20
Br. Res. No. 166
6796 EVANGELINE SALCEDO CATOTAL dtd. April 7, 2017 7-Apr-17 18-Oct-20
Br. Res. No. 166
6797 MITCHELL PANLILIO AMADOR-ESTACIO dtd. April 7, 2017 7-Apr-17 18-Jul-20
Br. Res. No. 166
6798 MARIA ESPERANZA M. VILLAROSA dtd. April 7, 2017 7-Apr-17 2-Jun-20
Br. Res. No. 166
6799 REGINALD YOUNG BAYRON dtd. April 7, 2017 7-Apr-17 10-Jun-20
Br. Res. No. 166
6800 RENE BOY MARTIN ARIOLA dtd. April 7, 2017 7-Apr-17 28-Jan-20
Br. Res. No. 166
6801 RENGIE CALLENO GALO dtd. April 7, 2017 7-Apr-17 6-Feb-20
Br. Res. No. 167
6802 CLEMENTE AQUINO & CO. dtd. April 7, 2017 7-Apr-17 10-Jun-20
Br. Res. No. 167
6803 M. EDAÑO & CO. dtd. April 7, 2017 7-Apr-17 29-Sep-20

Br. Res. No. 203


6804 CARMENCITA DUGURAN DE MESA dtd. April 17, 2017 17-Apr-17 16-Aug-20

Br. Res. No. 203


6805 CONSTANTINO KHO BAGUIO dtd. April 17, 2017 17-Apr-17 8-Dec-20

Page 690
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
IN THE PRACTICE OF PUBLIC ACCOUNTANCY
As of April 30, 2018
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. 203


6806 CRISMAR MACASAET LACERNA dtd. April 17, 2017 17-Apr-17 4-Sep-20

Br. Res. No. 203


6807 GEORGE VITORILLO MARAAT dtd. April 17, 2017 17-Apr-17 28-Apr-20

Br. Res. No. 203


6808 IRISH M. RACINES dtd. April 17, 2017 17-Apr-17 8-Jul-20

Br. Res. No. 203


6809 KATHLEEN CHAN CABANA dtd. April 17, 2017 17-Apr-17 21-Nov-20

Br. Res. No. 203


6810 LESTER MAXIMILIAN TAN NG dtd. April 17, 2017 17-Apr-17 31-Aug-20

Br. Res. No. 203


6811 MICHAEL TEVES TAVERA dtd. April 17, 2017 17-Apr-17 13-Sep-20

Br. Res. No. 203


6812 NITA BALDICAÑAS BAROJABO dtd. April 17, 2017 17-Apr-17 11-Jun-20

Br. Res. No. 203


6813 RODULFO ORTIZO MANLANGIT, JR. dtd. April 17, 2017 17-Apr-17 21-Jan-20

Br. Res. No. 206


6814 APRIL FLORENCIO MANUEL dtd. April 17, 2017 17-Apr-17 27-Apr-20

Br. Res. No. 206


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

Br. Res. No. 206


6816 DANIELLE CARILLA BARRAIRO dtd. April 17, 2017 17-Apr-17 21-May-20

Page 691
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
IN THE PRACTICE OF PUBLIC ACCOUNTANCY
As of April 30, 2018
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. 206


6817 EDWIN BRIONES TOLENTINO dtd. April 17, 2017 17-Apr-17 28-Jun-20

Br. Res. No. 206


6818 JEANEFER B. REYES dtd. April 17, 2017 17-Apr-17 18-May-20

Br. Res. No. 206


6819 JESUS RENE SILVA BELEN dtd. April 17, 2017 17-Apr-17 2-Oct-20

Br. Res. No. 206


6820 LAWRENCE ZYRIL DABALOS LIZARDO dtd. April 17, 2017 17-Apr-17 10-May-20

Br. Res. No. 206


6821 MARIA MYLA MANALO DAVID dtd. April 17, 2017 17-Apr-17 18-Jun-20

Br. Res. No. 206


6822 MARILOU K. RECIO dtd. April 17, 2017 17-Apr-17 2-Nov-20

Br. Res. No. 206


6823 MILDRED VICEDO ABRATIQUE dtd. April 17, 2017 17-Apr-17 21-May-20

Br. Res. No. 207


6824 ABRIGO MONDANO MERIN dtd. April 17, 2017 17-Apr-17 9-Apr-20

Br. Res. No. 207


6825 DEXTER MASACAYAN RECIO dtd. April 17, 2017 17-Apr-17 27-Feb-20

Br. Res. No. 207


6826 EDWARD RAPAS BAUZON dtd. April 17, 2017 17-Apr-17 27-Jan-20

Br. Res. No. 207


6827 ELLEN ESTINAR CRUZ dtd. April 17, 2017 17-Apr-17 19-Apr-20

Page 692
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
IN THE PRACTICE OF PUBLIC ACCOUNTANCY
As of April 30, 2018
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. 207


6828 GEMMA G. MERIN dtd. April 17, 2017 17-Apr-17 15-Nov-20

Br. Res. No. 207


6829 HAZEL ANNE PAILOG JAYAG dtd. April 17, 2017 17-Apr-17 20-Apr-20

Br. Res. No. 207


6830 JOSEPHINE HIRANG QUIÑONES dtd. April 17, 2017 17-Apr-17 20-Apr-20

Br. Res. No. 207


6831 MA. LORENA VELUZ CARABIDO dtd. April 17, 2017 17-Apr-17 25-May-20

Br. Res. No. 211


6832 JILL SANTOS-CUA & CO. dtd. April 17, 2017 17-Apr-17 1-Apr-20

Br. Res. No. 211


6833 MIA & CO. dtd. April 17, 2017 17-Apr-17 31-Aug-20

Br. Res. No. 211


6834 RIVAMONTE, VILLANUEVA AND ASSOCIATES dtd. April 17, 2017 17-Apr-17 16-Aug-20

Br. Res. No. 211


6835 MCQ AND ASSOCIATES dtd. April 17, 2017 17-Apr-17 12-Oct-20

Br. Res. No. 219


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

Br. Res. No. 219


6837 ALEXANDRA GARBO HERNANDEZ dtd. April 20, 2017 20-Apr-17 29-Nov-20

Br. Res. No. 219


6838 BRYAN IDMILAO ALCANTARA dtd. April 20, 2017 20-Apr-17 17-Oct-20

Page 693
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
IN THE PRACTICE OF PUBLIC ACCOUNTANCY
As of April 30, 2018
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. 219


6839 MARY-GRACE PEROCHO RAMIREZ dtd. April 20, 2017 20-Apr-17 16-Jan-20

Br. Res. No.__


6840 IRISH MAE ABILAY IBARRIENTOS dtd. April 10, 2017 10-Apr-17 20-Feb-20

Br. Res. No.__


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

Br. Res. No.__


6842 RACHELLE R. DIMAGMALIW dtd. April 10, 2017 10-Apr-17 29-Jul-20

Br. Res. No.__


6843 DINA V. SADURAL dtd. April 10, 2017 10-Apr-17 27-May-20

Br. Res. No.__


6844 MICHAEL EDWARD SINGSON LAGUNILLA dtd. April 10, 2017 10-Apr-17 30-Sep-20

Br. Res. No.__


6845 MARIE DARLENE PAJE FERIA dtd. April 10, 2017 10-Apr-17 17-Oct-20

Br. Res. No.__


6846 LERMA TUAZON VALDEZ dtd. April 10, 2017 10-Apr-17 16-Sep-20

Br. Res. No.__


6847 REGINA PIA M. GADAZA dtd. April 10, 2017 10-Apr-17 13-Feb-20

Br. Res. No.__


6848 KYLE MARKELL GIRAY BALANON dtd. April 10, 2017 10-Apr-17 13-Jan-20

Br. Res. No.__


6849 HEIDE JOY PEREZ ASANZA dtd. April 10, 2017 10-Apr-17 26-Sep-20

Page 694
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
IN THE PRACTICE OF PUBLIC ACCOUNTANCY
As of April 30, 2018
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.__


6850 ANITA S. RODRIGUEZ dtd. April 10, 2017 10-Apr-17 30-Jan-20

Br. Res. No.__


6851 RODEL RYAN LOPENA YANA dtd. April 10, 2017 10-Apr-17 22-Feb-20

Br. Res. No.__


6852 TIMOTEO TARAY BATINGAL dtd. April 10, 2017 10-Apr-17 21-May-20

Br. Res. No.__


6853 GEMMA M. DUBONGCO dtd. April 10, 2017 10-Apr-17 21-Feb-20

Br. Res. No.__


6854 GUNDELBERTO BASILIO AZANZA dtd. April 10, 2017 10-Apr-17 21-Feb-20

Br. Res. No.__


6855 MARILOU C. BENEDICTO dtd. April 10, 2017 10-Apr-17 31-May-20

Br. Res. No.__


6856 ABEDNEGO PANGAN PELAYO dtd. April 10, 2017 10-Apr-17 10-Oct-20

Br. Res. No.__


6857 CATHERINE DELA VICTORIA VERGEL dtd. April 10, 2017 10-Apr-17 9-Sep-20

Br. Res. No.__


6858 ELMIRA ENRIQUEZ ALFONSO dtd. April 10, 2017 10-Apr-17 21-Feb-20

Br. Res. No.__


6859 JOSEFINA CAMACHO DE VERA dtd. April 10, 2017 10-Apr-17 31-Aug-20

Br. Res. No.__


6860 SARAH JOY MAPPALA AGULTO dtd. April 10, 2017 10-Apr-17 19-Sep-20

Page 695
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
IN THE PRACTICE OF PUBLIC ACCOUNTANCY
As of April 30, 2018
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.__


6861 WILFREDO AQUINO TOLING, JR. dtd. April 10, 2017 10-Apr-17 15-Oct-20

Br. Res. No.__


6862 GINA L. VALENCIA dtd. April 10, 2017 10-Apr-17 3-Jun-20

Br. Res. No.__


6863 EDNA LUNOD FRANCIA dtd. April 10, 2017 10-Apr-17 31-May-20

Br. Res. No.__


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

Br. Res. No.__


6865 DYAN DELOS SANTOS LINCOD dtd. April 10, 2017 10-Apr-17 20-Apr-20

Br. Res. No.__


6866 LUCY CO LIM dtd. April 10, 2017 10-Apr-17 15-Aug-20

Br. Res. No.__


6867 SHERVIN ACOBA MIGUEL dtd. April 10, 2017 10-Apr-17 30-Jan-20

Br. Res. No.__


6868 JUVY Y. LIM dtd. April 10, 2017 10-Apr-17 1-May-20

Br. Res. No.__


6869 JUDITH BACANI FLORENDO dtd. April 10, 2017 10-Apr-17 12-Jul-20

Br. Res. No.__


6870 MALCOH GAN TALIDONG dtd. April 10, 2017 10-Apr-17 20-Mar-20

Br. Res. No.__


6871 ROLANDO I. DY-LIACCO dtd. April 10, 2017 10-Apr-17 1-Feb-20

Page 696
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
IN THE PRACTICE OF PUBLIC ACCOUNTANCY
As of April 30, 2018
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.__


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

Br. Res. No.__


6873 MARIA LUISA CONEJERO TAN dtd. April 10, 2017 10-Apr-17 5-Sep-20

Br. Res. No.__


6874 REYNALDO R. OMNES dtd. April 10, 2017 10-Apr-17 9-Jul-20

Br. Res. No.__


6875 KEVIN RAY TELAN SALVATIERRA dtd. April 10, 2017 10-Apr-17 18-May-20

Br. Res. No.__


6876 PATROCINIO LABBAO ABAD JR. dtd. April 10, 2017 10-Apr-17 20-Feb-20

Br. Res. No.__


6877 JOHN REANER IGNACIO NOCUM dtd. April 10, 2017 10-Apr-17 5-Nov-20

Br. Res. No.__


6878 RAQUEL CAPUNITAN NOBLEZA dtd. April 10, 2017 10-Apr-17 24-Sep-20

Br. Res. No.__


6879 GEOFFREY ALEGRE GERSANIBA dtd. April 10, 2017 10-Apr-17 11-Nov-20

Br. Res. No.__


6880 BEBELYN NOGOT ABRAHAN dtd. April 10, 2017 10-Apr-17 15-May-20

Br. Res. No.__


6881 EDUARDO SARMIENTO GAYOSA dtd. April 10, 2017 10-Apr-17 1-Mar-20

Br. Res. No.__


6882 MARIA ALINA BEFINOSA TORREVILLAS dtd. April 10, 2017 10-Apr-17 29-Dec-20

Page 697
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
IN THE PRACTICE OF PUBLIC ACCOUNTANCY
As of April 30, 2018
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.__


6883 GINA D. CIOLO dtd. April 10, 2017 10-Apr-17 21-Nov-20

Br. Res. No.__


6884 EVELYN P. BARRION dtd. April 10, 2017 10-Apr-17 5-Jul-20

Br. Res. No.__


6885 JAY ALCANTARA VILLAR dtd. April 10, 2017 10-Apr-17 20-Dec-20

Br. Res. No.__


6886 LOURDES ALANO DEOCARIZA dtd. April 10, 2017 10-Apr-17 16-Nov-20

Br. Res. No.__


6887 ROSE ANN LERIT RABE dtd. April 10, 2017 10-Apr-17 6-Jul-20

Br. Res. No.__


6888 ROGELIO GUERZON PANELO, JR. dtd. April 10, 2017 10-Apr-17 10-Jan-20

Br. Res. No.__


6889 MARIA ROSARIO RIZON UNSON dtd. April 10, 2017 10-Apr-17 16-Oct-20

Br. Res. No.__


6890 WHILCZEL F. DAYAG dtd. April 10, 2017 10-Apr-17 17-Jan-20

Br. Res. No.__


6891 WILFREDO N. ACASIO dtd. April 10, 2017 10-Apr-17 3-Feb-20

Br. Res. No.__


6892 JOSE RICKY CORRAL PETAJEN dtd. April 10, 2017 10-Apr-17 7-Jul-20

Br. Res. No.__


6893 JULIETO G. VALMORIA dtd. April 10, 2017 10-Apr-17 19-Jul-20

Page 698
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
IN THE PRACTICE OF PUBLIC ACCOUNTANCY
As of April 30, 2018
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.__


6894 LEMUEL FLESTADO TIU dtd. April 10, 2017 10-Apr-17 7-Apr-20

Br. Res. No.__


6895 MILDRED MUÑOZ-TAJAN dtd. April 10, 2017 10-Apr-17 22-Jan-20

Br. Res. No.__


6896 PRINCESS MARCHY MELCHOR PANLILIO dtd. April 10, 2017 10-Apr-17 28-Mar-20

Br. Res. No.__


6897 RODEL ADOLACION SABLON dtd. April 10, 2017 10-Apr-17 14-Nov-20

Br. Res. No.__


6898 VINCE ALAN ALMENDRALA CAMBA, JR. dtd. April 10, 2017 10-Apr-17 17-Sep-20

Br. Res. No.__


6899 PRESENTACION E.S. NUÑEZ dtd. April 10, 2017 10-Apr-17 21-Nov-20

Br. Res. No.__


6900 MARY ANN R. PASTORES dtd. April 10, 2017 10-Apr-17 25-Dec-20

Br. Res. No.__


6901 MA. THERESA SD. MASARAP dtd. April 10, 2017 10-Apr-17 13-Sep-20

Br. Res. No.__


6902 RUSSEL MONTAS MEMBREBE dtd. April 10, 2017 10-Apr-17 4-Jan-20

Br. Res. No.__


6903 MA. LOURDES ALMIREZ CAMALIGAN dtd. April 10, 2017 10-Apr-17 26-Dec-20

Br. Res. No.__


6904 KATHERINE RICAFORT AMORES dtd. April 10, 2017 10-Apr-17 26-Jul-20

Page 699
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
IN THE PRACTICE OF PUBLIC ACCOUNTANCY
As of April 30, 2018
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.__


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

Br. Res. No.__


6906 CATALINA P. ALFONSO dtd. April 10, 2017 10-Apr-17 25-Nov-20

Br. Res. No.__


6907 EDUVIGES R. GOMEZ dtd. April 10, 2017 10-Apr-17 17-Oct-20

Br. Res. No.__


6908 ROSANNA R. ARGUELLES dtd. April 10, 2017 10-Apr-17 9-Oct-20

Br. Res. No.__


6909 MARIA TERESA CENAR ARCOS dtd. April 10, 2017 10-Apr-17 17-Aug-20

Br. Res. No.__


6910 SUSAN SABIO DOMINGO dtd. April 10, 2017 10-Apr-17 18-Nov-20

Br. Res. No.__


6911 KATHERINE TALAMISAN AGUSTIN dtd. April 10, 2017 10-Apr-17 19-Mar-20

Br. Res. No.__


6912 JO AMEL CASIDSID REYES dtd. April 10, 2017 10-Apr-17 30-Oct-20

Br. Res. No.__


6913 LAWRENCE JOHN TUGNAO TORDECILLAS dtd. April 10, 2017 10-Apr-17 30-Mar-20

Br. Res. No.__


6914 MARIVIC VALDEZ BELTRAN dtd. April 10, 2017 10-Apr-17 17-Nov-20

Br. Res. No.__


6915 GEORGE R. CLEMENTE, JR. dtd. April 10, 2017 10-Apr-17 26-Jan-20

Page 700
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
IN THE PRACTICE OF PUBLIC ACCOUNTANCY
As of April 30, 2018
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.__


6916 ROSARIO SAEZ BASILLA dtd. April 10, 2017 10-Apr-17 7-Oct-20

Br. Res. No.__


6917 PATRICK HERMOSILLA PAREDES dtd. April 10, 2017 10-Apr-17 30-Dec-20

Br. Res. No.__


6918 EVANGELINE S. TALAID dtd. April 10, 2017 10-Apr-17 8-Nov-20

Br. Res. No.__


6919 FLORITO MALTO LUBONG dtd. April 10, 2017 10-Apr-17 31-May-20

Br. Res. No.__


6920 JOYCE FERNANDEZ SARANDI dtd. April 10, 2017 10-Apr-17 17-Sep-20

Br. Res. No.__


6921 ANABEL TOBIAS BOSE dtd. April 10, 2017 10-Apr-17 24-Feb-20

Br. Res. No.__


6922 LOVELY MEI RESPICIO DELA CRUZ dtd. April 10, 2017 10-Apr-17 30-Oct-20

Br. Res. No.__


6923 JULAND BAUTISTA ANDRADA dtd. April 10, 2017 10-Apr-17 5-May-20

Br. Res. No.__


6924 LORELIE B. FIGAROLA dtd. April 10, 2017 10-Apr-17 28-Aug-20

Br. Res. No.__


6925 JEANETTE I. GONZALES dtd. April 10, 2017 10-Apr-17 13-Jan-20

Br. Res. No.__


6926 VIRGILIO DAGDAG CORPUZ, JR. dtd. April 10, 2017 10-Apr-17 6-Aug-20

Page 701
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
IN THE PRACTICE OF PUBLIC ACCOUNTANCY
As of April 30, 2018
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.__


6927 ERIC WINSON FRANCISCO CEA dtd. April 10, 2017 10-Apr-17 3-Feb-20

Br. Res. No.__


6928 CHRISTINE HOLLY JANE PEREZ BARTOLOME dtd. April 10, 2017 10-Apr-17 9-Jan-20

Br. Res. No.__


6929 PILAR GOYAGOY CABAUATAN dtd. April 10, 2017 10-Apr-17 2-Apr-20

Br. Res. No.__


6930 RENEJOY MIGUEL BULOS dtd. April 10, 2017 10-Apr-17 5-Dec-20

Br. Res. No.__


6931 CHERIE MAE QUINTERO DICHOSO dtd. April 10, 2017 10-Apr-17 11-Oct-20

Br. Res. No.__


6932 GERSON Y. ALAS dtd. April 10, 2017 10-Apr-17 24-Dec-20

Br. Res. No.__


6933 JEFANYL BESARIO ALURA dtd. April 10, 2017 10-Apr-17 26-Sep-20

Br. Res. No.__


6934 MARY JANE ARROZ MARTIR dtd. April 10, 2017 10-Apr-17 18-Oct-20

Br. Res. No.__


6935 MARYMEL DALAPO BOOC dtd. April 10, 2017 10-Apr-17 6-Mar-20

Br. Res. No.__


6936 ROCHELLE MARA BARTOLO DE LOS REYES dtd. April 10, 2017 10-Apr-17 13-Aug-20

Br. Res. No.__


6937 VINCENT GUTAY NAVARRETE dtd. April 10, 2017 10-Apr-17 2-Jul-20

Page 702
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
IN THE PRACTICE OF PUBLIC ACCOUNTANCY
As of April 30, 2018
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.__


6938 DEBBIE GRACE GOLEZ LABORIANTE dtd. April 10, 2017 10-Apr-17 14-Feb-20

Br. Res. No.__


6939 JOANNA GRACE SEGUNLA JAMILI dtd. April 10, 2017 10-Apr-17 27-Feb-20

Br. Res. No.__


6940 LARA ANN GARAGARA ERASMO dtd. April 10, 2017 10-Apr-17 22-Jun-20

Br. Res. No.__


6941 MICHELLE BALATBAT MAGCALAS dtd. April 10, 2017 10-Apr-17 24-Oct-20

Br. Res. No.__


6942 MAUREEN DE LA PEÑA NIERRA dtd. April 10, 2017 10-Apr-17 27-Mar-20

Br. Res. No.__


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

Br. Res. No.__


6944 PEDILITO LAÑOJAN ALBIOS dtd. April 10, 2017 10-Apr-17 27-Jan-20

Br. Res. No.__


6945 GERALD RIVAS RESULA dtd. April 10, 2017 10-Apr-17 14-May-20

Br. Res. No.__


6946 RENATO LABIOSO LIMSIACO, JR. dtd. April 10, 2017 10-Apr-17 22-May-20

Br. Res. No.__


6947 AILEEN GRACE LEE TAN dtd. April 10, 2017 10-Apr-17 9-Aug-20

Br. Res. No.__


6948 FATIMA ONDE SALADA dtd. April 10, 2017 10-Apr-17 30-Sep-20

Page 703
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
IN THE PRACTICE OF PUBLIC ACCOUNTANCY
As of April 30, 2018
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.__


6949 SHARON B. MILLAN dtd. April 10, 2017 10-Apr-17 13-Jul-20

Br. Res. No.__


6950 JOEY DURANTE ABULENCIA dtd. April 10, 2017 10-Apr-17 12-Oct-20

Br. Res. No.__


6951 JUANA JHONA RAMOS RATIO dtd. April 10, 2017 10-Apr-17 30-Mar-20

Br. Res. No.__


6952 ETHEL JAYNE PEREZ BENITEZ dtd. April 10, 2017 10-Apr-17 18-May-20

Br. Res. No.__


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

Br. Res. No.__


6954 ELMER MACARAEG HERRERA, JR. dtd. April 10, 2017 10-Apr-17 10-Jul-20

Br. Res. No.__


6955 JOSHUA FERNANDEZ JIZMUNDO dtd. April 10, 2017 10-Apr-17 28-May-20

Br. Res. No.__


6956 ARBIENDO S. SAMIOS UY dtd. April 10, 2017 10-Apr-17 26-Jun-20

Br. Res. No.__


6957 BENNETH G. MABIASAN dtd. April 10, 2017 10-Apr-17 25-Feb-20

Br. Res. No.__


6958 DAREN KRISELLE CASTILLO ORTEGA dtd. April 10, 2017 10-Apr-17 14-Apr-20

Br. Res. No.__


6959 FERNANDO DELA CRUZ JUCO dtd. April 10, 2017 10-Apr-17 14-Jul-20

Page 704
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
IN THE PRACTICE OF PUBLIC ACCOUNTANCY
As of April 30, 2018
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.__


6960 GIDEON GIMENO GIMENA dtd. April 10, 2017 10-Apr-17 18-Apr-20

Br. Res. No.__


6961 GLORIA VEGA CAS dtd. April 10, 2017 10-Apr-17 13-Oct-20

Br. Res. No.__


6962 JAMES MASIGLAT O'HARA dtd. April 10, 2017 10-Apr-17 8-Nov-20

Br. Res. No.__


6963 KEITH ANTHONY MERILLES LAVADIA dtd. April 10, 2017 10-Apr-17 12-Oct-20

Br. Res. No.__


6964 MARIE CELINE S. CHENG dtd. April 10, 2017 10-Apr-17 30-Oct-20

Br. Res. No.__


6965 MARY ANNA LYN BATAUSA ANINO dtd. April 10, 2017 10-Apr-17 22-Nov-20

Br. Res. No.__


6966 ROJANE CABURNAY MENDOZA dtd. April 10, 2017 10-Apr-17 29-Jun-20

Br. Res. No.__


6967 OLIVER T. SAN JUAN dtd. April 10, 2017 10-Apr-17 25-Sep-20

Br. Res. No.__


6968 MYLENE SALINDONG-VICMUDO dtd. April 10, 2017 10-Apr-17 5-Jun-20

Br. Res. No.__


6969 MARY DAPHNE R. MORANO dtd. April 10, 2017 10-Apr-17 14-Nov-20

Br. Res. No.__


6970 PHILIP ROY GO YAP dtd. April 10, 2017 10-Apr-17 26-May-20

Page 705
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
IN THE PRACTICE OF PUBLIC ACCOUNTANCY
As of April 30, 2018
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.__


6971 TEOFILA B. MARTURILLAS dtd. April 10, 2017 10-Apr-17 7-Mar-20

Br. Res. No.__


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

Br. Res. No.__


6973 MANUELITA SIONA BULABOS dtd. April 10, 2017 10-Apr-17 19-Feb-20

Br. Res. No.__


6974 PHIL P. SOLON dtd. April 10, 2017 10-Apr-17 16-Aug-20

Br. Res. No.__


6975 JOVITA TURLA BALTAZAR dtd. April 10, 2017 10-Apr-17 28-Oct-20

Br. Res. No.__


6976 MARIA ELNIDA TAMPUS PAHUGOT dtd. April 10, 2017 10-Apr-17 6-Jun-20

Br. Res. No.__


6977 JASPER BASA SERATE dtd. April 10, 2017 10-Apr-17 12-Jan-20

Br. Res. No.__


6978 NOWYN-HOPE ABRIOL JANGAD dtd. April 10, 2017 10-Apr-17 18-Apr-20

Br. Res. No.__


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

Br. Res. No.__


6980 IVY JALIPOT UMPAD dtd. April 10, 2017 10-Apr-17 16-Oct-20

Br. Res. No.__


6981 HENRY TAGUM MURILLO dtd. April 10, 2017 10-Apr-17 20-Apr-20

Page 706
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
IN THE PRACTICE OF PUBLIC ACCOUNTANCY
As of April 30, 2018
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.__


6982 MA. ANGELICA DIMAGIBA AZANZA dtd. April 10, 2017 10-Apr-17 9-Apr-20

Br. Res. No.__


6983 EMELIANO MILAGROSA ECHAVARRIA, JR. dtd. April 10, 2017 10-Apr-17 9-Sep-20

Br. Res. No.__


6984 KETHYL G. LARGO dtd. April 10, 2017 10-Apr-17 10-Jan-20

Br. Res. No.__


6985 IRIS NOHARLYN HISOLER GABUYA dtd. April 10, 2017 10-Apr-17 23-Feb-20

Br. Res. No.__


6986 MARIA FATIMA A. BAGAMAN dtd. April 10, 2017 10-Apr-17 10-Sep-20

Br. Res. No.__


6987 HENSLEY SANCHEZ UY dtd. April 10, 2017 10-Apr-17 5-Feb-20

Br. Res. No.__


6988 JOHN NIKKO TORALDE ABELLA dtd. April 10, 2017 10-Apr-17 22-Jan-20

Br. Res. No.__


6989 ARCHIE CLARENCE GONZALES BALINTAG dtd. April 10, 2017 10-Apr-17 10-Jun-20

Br. Res. No.__


6990 ARIEL A. DE GUZMAN dtd. April 10, 2017 10-Apr-17 5-Mar-20

Br. Res. No.__


6991 CRIS ROVILYN CUELLO SIMPAN dtd. April 10, 2017 10-Apr-17 23-Nov-20

Br. Res. No.__


6992 CRISTIAN BENDO RONSAIRO dtd. April 10, 2017 10-Apr-17 8-Mar-20

Page 707
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
IN THE PRACTICE OF PUBLIC ACCOUNTANCY
As of April 30, 2018
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.__


6993 DEO BURCE REYES dtd. April 10, 2017 10-Apr-17 13-Apr-20

Br. Res. No.__


6994 DIVINA BARENA REPEDRO dtd. April 10, 2017 10-Apr-17 6-Jul-20

Br. Res. No.__


6995 DONNA QUEEN F. IBEAS dtd. April 10, 2017 10-Apr-17 2-Nov-20

Br. Res. No.__


6996 EDMOND CLAVERIA SOROSORO dtd. April 10, 2017 10-Apr-17 12-Mar-20

Br. Res. No.__


6997 FAITH E. BALDERAS dtd. April 10, 2017 10-Apr-17 30-Nov-20

Br. Res. No.__


6998 GREGORIO MARGALLO PEREZ dtd. April 10, 2017 10-Apr-17 20-Sep-20

Br. Res. No.__


6999 IRENE DIONISIO MANALANG dtd. April 10, 2017 10-Apr-17 21-Feb-20

Br. Res. No.__


7000 JAIMA MONTES ALDE dtd. April 10, 2017 10-Apr-17 28-Jun-20

Br. Res. No.__


7001 JENNIFER INOCENCIO SEDIGO dtd. April 10, 2017 10-Apr-17 27-Nov-20

Br. Res. No.__


7002 CHRISTINE SALUDAR PAZON dtd. April 10, 2017 10-Apr-17 18-Apr-20

Br. Res. No.__


7003 ARACELI MAYORES CLIMACOSA dtd. April 10, 2017 10-Apr-17 25-Jan-20

Page 708
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
IN THE PRACTICE OF PUBLIC ACCOUNTANCY
As of April 30, 2018
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.__


7004 BRYAN JUMAWAN FLORES dtd. April 10, 2017 10-Apr-17 24-Feb-20

Br. Res. No.__


7005 CYNTHIA MENDOZA SANCHEZ dtd. April 10, 2017 10-Apr-17 5-Nov-20

Br. Res. No.__


7006 EDUARDA GULAY EXCLAMADO dtd. April 10, 2017 10-Apr-17 3-Jan-20

Br. Res. No.__


7007 FE SEVERINO-MACION dtd. April 10, 2017 10-Apr-17 2-Jan-20

Br. Res. No.__


7008 FRED SUIZO YNION, JR. dtd. April 10, 2017 10-Apr-17 19-Jan-20

Br. Res. No.__


7009 GINALYN NASOL AZURIN dtd. April 10, 2017 10-Apr-17 1-Jan-20

Br. Res. No.__


7010 HENRY LAGAMON JUMAWID dtd. April 10, 2017 10-Apr-17 10-May-20

Br. Res. No.__


7011 JOHN WILLIAM VITUG PINEDA dtd. April 10, 2017 10-Apr-17 4-Jan-20

Br. Res. No.__


7012 LEAN RANDO CAILING CAPINPUYAN dtd. April 10, 2017 10-Apr-17 18-Oct-20

Br. Res. No.__


7013 MARIA CRISTINA NATIVIDAD MACALINAO dtd. April 10, 2017 10-Apr-17 27-Aug-20

Br. Res. No.__


7014 CARLO LUIGI MAGALLANES SORIANO dtd. April 10, 2017 10-Apr-17 11-Jul-20

Page 709
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
IN THE PRACTICE OF PUBLIC ACCOUNTANCY
As of April 30, 2018
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.__


7015 DAISY MALONES SARSORA dtd. April 10, 2017 10-Apr-17 18-Dec-20

Br. Res. No.__


7016 FENALON ONG CHAN dtd. April 10, 2017 10-Apr-17 3-Dec-20

Br. Res. No.__


7017 GEMREY LUCAGBO MANGLE dtd. April 10, 2017 10-Apr-17 10-Nov-20

Br. Res. No.__


7018 JACKLYN LORIEFEL ZAMBRANO PIGAO dtd. April 10, 2017 10-Apr-17 27-Oct-20

Br. Res. No.__


7019 MARITES RAMOS PEREZ dtd. April 10, 2017 10-Apr-17 13-Jul-20

Br. Res. No.__


7020 MAURIVIC ANDAYA DE TORRES dtd. April 10, 2017 10-Apr-17 27-Oct-20

Br. Res. No.__


7021 NENETTE SALALIMA MAGALONA dtd. April 10, 2017 10-Apr-17 6-Jun-20

Br. Res. No.__


7022 PEREGRINO BAUTISTA CRUZ dtd. April 10, 2017 10-Apr-17 2-Jun-20

Br. Res. No.__


7023 REMEDIOS P. DEL ROSARIO dtd. April 10, 2017 10-Apr-17 30-Dec-20

Br. Res. No.__


7024 ARTURO DONATO SABINO dtd. April 10, 2017 10-Apr-17 1-Sep-20

Br. Res. No.__


7025 VIOLA CALDOSA-BATOBALONOS dtd. April 10, 2017 10-Apr-17 21-Jul-20

Page 710
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
IN THE PRACTICE OF PUBLIC ACCOUNTANCY
As of April 30, 2018
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.__


7026 MARITESS DUNGO LOZANO dtd. April 10, 2017 10-Apr-17 17-Oct-20

Br. Res. No.__


7027 N.G. QUIÑANOLA & CO. dtd. April 10, 2017 10-Apr-17 9-Aug-20

Br. Res. No.__


7028 LLENALYN CADIGAL FILOTEO dtd. April 10, 2017 10-Apr-17 10-Sep-20

Br. Res. No.__


7029 BITHAO, AURELIO AND PARTNERS dtd. April 10, 2017 10-Apr-17 4-Dec-20

Br. Res. No.__


7030 ROWENA VICENCIO ISAAC-LEMEN dtd. April 10, 2017 10-Apr-17 12-Dec-20

Br. Res. No.__


7031 JOHNSON HO YU dtd. April 10, 2017 10-Apr-17 5-Feb-20

Br. Res. No.__


7032 JORGIE CASTELO PARAGAS dtd. April 10, 2017 10-Apr-17 18-Feb-20

Br. Res. No.__


7033 ANN CELESTE A. MERCADO dtd. April 10, 2017 10-Apr-17 12-Jan-20

Br. Res. No.__


7034 LORNA MARIE R. SANTILLAN dtd. April 10, 2017 10-Apr-17 28-Apr-20

Br. Res. No.__


7035 MA. GRESILDA QUNANO YU dtd. April 10, 2017 10-Apr-17 8-Jan-20

Br. Res. No.__


7036 ISABELITA V. BIO dtd. April 10, 2017 10-Apr-17 8-Nov-20

Page 711
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
IN THE PRACTICE OF PUBLIC ACCOUNTANCY
As of April 30, 2018
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.__


7037 MYRA AGLUPUS BULAN dtd. April 10, 2017 10-Apr-17 11-Sep-20

Br. Res. No.__


7038 JASON LOPEZ MORAN dtd. April 10, 2017 10-Apr-17 14-Jul-20

Br. Res. No.__


7039 REYNAN CRISOSTOMO MURTOS dtd. April 10, 2017 10-Apr-17 23-Oct-20

Br. Res. No.__


7040 RONALD V. BUSTOS dtd. April 10, 2017 10-Apr-17 28-Sep-20

Br. Res. No.__


7041 VIRGILIO MENDOZA DE LOS REYES, JR. dtd. April 10, 2017 10-Apr-17 18-Nov-20

Br. Res. No.__


7042 BRIXEN SALES BARREDO dtd. April 10, 2017 10-Apr-17 6-Jun-20

Br. Res. No.__


7043 JOHN BOY CIUDAD DELLOTA dtd. April 10, 2017 10-Apr-17 30-Jun-20

Br. Res. No.__


7044 VIGILANTES BAJA OLANO dtd. April 10, 2017 10-Apr-17 12-Dec-20

Br. Res. No.__


7045 VERONICA G. MARTINEZ dtd. April 10, 2017 10-Apr-17 1-Nov-20

Br. Res. No.__


7046 BEVERLYN J. REMPIS dtd. April 10, 2017 10-Apr-17 24-Sep-20

Br. Res. No.__


7047 JEMIMA MAE TUBAL GAPOL dtd. April 10, 2017 10-Apr-17 19-Oct-20

Page 712
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
IN THE PRACTICE OF PUBLIC ACCOUNTANCY
As of April 30, 2018
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.__


7048 NOEMI P. BAUTISTA dtd. April 10, 2017 10-Apr-17 23-Mar-20

Br. Res. No.__


7049 LORNA GONZALES LLANTINO dtd. April 10, 2017 10-Apr-17 22-Oct-20

Br. Res. No.__


7050 FERNANDO B. BULANTE dtd. April 10, 2017 10-Apr-17 13-Feb-20

Br. Res. No.__


7051 JOSEPH LEMUEL LLANA MANZANO dtd. April 10, 2017 10-Apr-17 22-Oct-20

Br. Res. No.__


7052 MA. LEILA J. PUNZALAN dtd. April 10, 2017 10-Apr-17 12-Nov-20

Br. Res. No.__


7053 MUNIRAH MAFE NUQUE dtd. April 10, 2017 10-Apr-17 11-Nov-20

Br. Res. No.__


7054 MARIE GERSEFIN ROSARIO FERRER dtd. April 10, 2017 10-Apr-17 27-Dec-20

Br. Res. No.__


7055 MICHELLE BROFAS ABDON dtd. April 10, 2017 10-Apr-17 16-Nov-20

Br. Res. No.__


7056 RUSTIE RAZEL VARGAS FLAVIER dtd. April 10, 2017 10-Apr-17 5-Sep-20

Br. Res. No.__


7057 ROMEL VINCENT LAURENCIO SAULOG dtd. April 10, 2017 10-Apr-17 14-Sep-20

Br. Res. No.__


7058 RODEL DIMARUCOT ALBERTO dtd. April 10, 2017 10-Apr-17 30-Jan-20

Page 713
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
IN THE PRACTICE OF PUBLIC ACCOUNTANCY
As of April 30, 2018
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.__


7059 MARYLET OPILAN GUILLERMO dtd. April 10, 2017 10-Apr-17 27-Jan-20

Br. Res. No.__


7060 GLENARD RAMANDABAN BETANIO dtd. April 10, 2017 10-Apr-17 9-Sep-20

Br. Res. No.__


7061 MARGIE LYN LLUZ PINCA dtd. April 10, 2017 10-Apr-17 14-Jan-20

Br. Res. No.__


7062 MELODY AZURIN PADILLO dtd. April 10, 2017 10-Apr-17 14-Jan-20

Br. Res. No.__


7063 JEFFERSON MARGAJA ESPELETA dtd. April 10, 2017 10-Apr-17 11-Dec-20

Br. Res. No.__


7064 SUSANA CHENG GO dtd. April 10, 2017 10-Apr-17 2-Mar-20

Br. Res. No.__


7065 SHERYL CRUZ GONZALES dtd. April 10, 2017 10-Apr-17 13-Feb-20

Br. Res. No.__


7066 DANILO JASTINE MARIANO JARO dtd. April 10, 2017 10-Apr-17 5-Aug-20

Br. Res. No.__


7067 JONA LUMBAO PANGAPALAN dtd. April 10, 2017 10-Apr-17 12-Jun-20

Br. Res. No.__


7068 KIMBER MAE AMIGLEO CABUAL dtd. April 10, 2017 10-Apr-17 28-Oct-20

Br. Res. No.__


7069 JOAN TAN CRUZ dtd. April 10, 2017 10-Apr-17 16-Feb-20

Page 714
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
IN THE PRACTICE OF PUBLIC ACCOUNTANCY
As of April 30, 2018
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.__


7070 CONEY ELOISE RAMOS GABION dtd. April 10, 2017 10-Apr-17 11-May-20

Br. Res. No.__


7071 SOCRATES GUIDO CONDE ABRUGAR dtd. April 10, 2017 10-Apr-17 12-Sep-20

Br. Res. No.__


7072 ESTRELLA REGASPI DATU dtd. April 10, 2017 10-Apr-17 17-Dec-20

Br. Res. No.__


7073 MELANIO IGNACIO VERGARA, JR. dtd. April 10, 2017 10-Apr-17 23-Mar-20

Br. Res. No.__


7074 PATNUBAY MAGNO GARCIA dtd. April 10, 2017 10-Apr-17 15-Jun-20

Br. Res. No.__


7075 JOWARD CRUZ SANTOS dtd. April 10, 2017 10-Apr-17 5-Nov-20

Br. Res. No.__


7076 EDWARD ANGELES ISIP dtd. April 10, 2017 10-Apr-17 15-Jun-20

Br. Res. No.__


7077 JOHN PAUL MIKO JECONG dtd. April 10, 2017 10-Apr-17 30-Sep-20

Br. Res. No.__


7078 DHANNA MARIE LELIS LLAMOSA dtd. April 10, 2017 10-Apr-17 8-Aug-20

Br. Res. No.__


7079 FRIEDA LYN DOCABO LAGARTO dtd. April 10, 2017 10-Apr-17 23-Feb-20

Br. Res. No.__


7080 TERESITA V. BALBOZA dtd. April 10, 2017 10-Apr-17 9-Dec-20

Page 715
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
IN THE PRACTICE OF PUBLIC ACCOUNTANCY
As of April 30, 2018
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.__


7081 ISAGANI GAMBOA ARCEO dtd. April 10, 2017 10-Apr-17 27-Sep-20

Br. Res. No.__


7082 EDWARD SALINAS YU dtd. April 10, 2017 10-Apr-17 5-Nov-20

Br. Res. No.__


7083 TERESITA S. ARENDELA dtd. April 10, 2017 10-Apr-17 3-Oct-20

Br. Res. No.__


7084 BERLIN M. TIMAJO dtd. April 10, 2017 10-Apr-17 29-Apr-20

Br. Res. No.__


7085 SALVADOR L. LOIZ dtd. April 10, 2017 10-Apr-17 22-Oct-20

Br. Res. No.__


7086 RUFINO GREMENTER NUGARA, JR. dtd. April 10, 2017 10-Apr-17 29-Nov-20

Br. Res. No.__


7087 JOSEPHINE T. BONIFACIO dtd. April 10, 2017 10-Apr-17 19-Jun-20

Br. Res. No.__


7088 BERNARD ROTE SALONGA, JR. dtd. April 10, 2017 10-Apr-17 16-May-20

Br. Res. No.__


7089 KIMBERLY MANUEL ALEMANIA dtd. April 10, 2017 10-Apr-17 10-Oct-20

Br. Res. No.__


7090 BLADYMIR V. TOMAS dtd. April 10, 2017 10-Apr-17 9-Mar-20

Br. Res. No.__


7091 ERICSON BARROGA SALVADOR dtd. April 10, 2017 10-Apr-17 22-Feb-20

Page 716
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
IN THE PRACTICE OF PUBLIC ACCOUNTANCY
As of April 30, 2018
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.__


7092 MELLINA TU TAN dtd. April 10, 2017 10-Apr-17 14-Aug-20

Br. Res. No.__


7093 JENNY ROSE BONIFACIO SANTIAGO dtd. April 10, 2017 10-Apr-17 29-Nov-20

Br. Res. No.__


7094 JENOVELYN BACASEN OLA dtd. April 10, 2017 10-Apr-17 24-Nov-20

Br. Res. No.__


7095 ELMA VIDA SALUPEN LITAP dtd. April 10, 2017 10-Apr-17 3-May-20

Br. Res. No.__


7096 MARIZEL P. RAHON dtd. April 10, 2017 10-Apr-17 15-Jan-20

Br. Res. No.__


7097 MA. THERESITA JOAN REGUNTON SANCHEZ dtd. April 10, 2017 10-Apr-17 12-Jun-20

Br. Res. No.__


7098 MARICEL G. CUNANAN dtd. April 10, 2017 10-Apr-17 5-Nov-20

Br. Res. No.__


7099 MERRY JOY CUCHAPIN ORONAN dtd. April 10, 2017 10-Apr-17 28-Sep-20

Br. Res. No.__


7100 MARY GRACE CAGUIOA AGAS dtd. April 10, 2017 10-Apr-17 29-Jul-20

Br. Res. No.__


7101 FLORANTE BAUTISTA TABORA dtd. April 10, 2017 10-Apr-17 20-Jun-20

Br. Res. No.__


7102 MARIE KORINA LISETTE SENDIN REVOLDILA dtd. April 10, 2017 10-Apr-17 8-Jan-20

Page 717
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
IN THE PRACTICE OF PUBLIC ACCOUNTANCY
As of April 30, 2018
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.__


7103 SHERWIN BARBOSA VALIENTE dtd. April 10, 2017 10-Apr-17 23-Jul-20

Br. Res. No.__


7104 ALLAN SALAMERO VITALES dtd. April 10, 2017 10-Apr-17 3-Nov-20

Br. Res. No.__


7105 RINCE LYN ROSETE HICBAN dtd. April 10, 2017 10-Apr-17 15-Sep-20

Br. Res. No.__


7106 FERDINAND CORONEL ESTANISLAO dtd. April 10, 2017 10-Apr-17 14-Feb-20

Br. Res. No.__


7107 GRACITA MORALES TENGCO dtd. April 10, 2017 10-Apr-17 24-Mar-20

Br. Res. No.__


7108 ANGELINE A. GAYANELO dtd. April 10, 2017 10-Apr-17 28-Nov-20

Br. Res. No.__


7109 RAMONA S. FABUNAN dtd. April 10, 2017 10-Apr-17 16-Sep-20

Br. Res. No.__


7110 CRESCENCIO TAWATAO GUERRERO, JR. dtd. April 10, 2017 10-Apr-17 22-Nov-20

Br. Res. No.__


7111 JOHN CARLO PRINCIPE ESTEBAN dtd. April 10, 2017 10-Apr-17 3-Jun-20

Br. Res. No.__


7112 LAMBERTO LAPUZ MAGLANQUE dtd. April 10, 2017 10-Apr-17 18-Sep-20

Br. Res. No.__


7113 DESIREE LEA DANAO LEONOR dtd. April 10, 2017 10-Apr-17 23-Jan-20

Page 718
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
IN THE PRACTICE OF PUBLIC ACCOUNTANCY
As of April 30, 2018
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.__


7114 JOEL TUAZON NUQUI dtd. April 10, 2017 10-Apr-17 29-Jun-20

Br. Res. No.__


7115 JOSE MARI MIÑOZA SOLANO dtd. April 10, 2017 10-Apr-17 13-Jul-20

Br. Res. No.__


7116 EDMUNDO AQUINO CARVAJAL, JR. dtd. April 10, 2017 10-Apr-17 8-Dec-20

Br. Res. No.__


7117 REXI MAGTIBAY DELOS SANTOS dtd. April 10, 2017 10-Apr-17 12-Oct-20

Br. Res. No.__


7118 JENIFER CAMACHO ASIO dtd. April 10, 2017 10-Apr-17 10-Sep-20

Br. Res. No.__


7119 JONALYN URCIANA VENCIO dtd. April 10, 2017 10-Apr-17 21-Jul-20

Br. Res. No.__


7120 ALVIN ABOBO ANACIO dtd. April 10, 2017 10-Apr-17 13-Sep-20

Br. Res. No.__


7121 DONNA MARIE OLIGO TUMANENG-SEBELDIA dtd. April 10, 2017 10-Apr-17 15-Jun-20

Br. Res. No.__


7122 DINETH SADIWA LARSEN dtd. April 10, 2017 10-Apr-17 30-Jan-20

Br. Res. No.__


7123 CORAZON PINEDA BALURAN dtd. April 10, 2017 10-Apr-17 31-Mar-20

Br. Res. No.__


7124 ERWIN DIAZ PINEDA dtd. April 10, 2017 10-Apr-17 12-Oct-20

Page 719
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
IN THE PRACTICE OF PUBLIC ACCOUNTANCY
As of April 30, 2018
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.__


7125 ROWEL B. ESTEBAN dtd. April 10, 2017 10-Apr-17 23-Jan-20

Br. Res. No.__


7126 YNNA KASANDRA CRUZ DE LEON dtd. April 10, 2017 10-Apr-17 11-May-20

Br. Res. No.__


7127 ELNORA V. ADALEM dtd. April 10, 2017 10-Apr-17 28-Jun-20

Br. Res. No.__


7128 KATHLEEN ROSE VIRAY SABALBURO dtd. April 10, 2017 10-Apr-17 16-Nov-20

Br. Res. No.__


7129 REGINA L. DEL ROSARIO-RAMEL dtd. April 10, 2017 10-Apr-17 3-Jan-20

Br. Res. No.__


7130 NURFAIZA HALIL TAGALOGUIN dtd. April 10, 2017 10-Apr-17 6-Sep-20

Br. Res. No.__


7131 JONILYN LASTIMADO NAPIGKIT dtd. April 10, 2017 10-Apr-17 20-Nov-20

Br. Res. No.__


7132 IAN GUMAPO BASARTE dtd. April 10, 2017 10-Apr-17 24-Aug-20

Br. Res. No.__


7133 CATALINO BACO BALCITA, JR. dtd. April 10, 2017 10-Apr-17 21-Apr-20

Br. Res. No.__


7134 MELANIE AGPAWA MUYARGAS dtd. April 10, 2017 10-Apr-17 5-Jul-20

Br. Res. No.__


7135 AMANO, MONTALBAN & CO. dtd. April 10, 2017 10-Apr-17 5-Sep-20

Page 720
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
IN THE PRACTICE OF PUBLIC ACCOUNTANCY
As of April 30, 2018
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.__


7136 ELISEO A. FERNANDEZ & CO. dtd. April 10, 2017 10-Apr-17 16-Jan-20

Br. Res. No.__


7137 AMMOGAWEN CIPRIASO AND CO. dtd. April 10, 2017 10-Apr-17 20-Jul-20

Br. Res. No.__


7138 ANNE PRECIOUS MAE DEL MUNDO DELA CRUZ dtd. April 10, 2017 10-Apr-17 8-May-20

Br. Res. No.__


7139 ANGELUS EDWARD DELA ROSA JOSE dtd. April 10, 2017 10-Apr-17 24-Jul-20

Br. Res. No.__


7140 APRIL LARETE HERNANDEZ dtd. April 10, 2017 10-Apr-17 18-Apr-20

Br. Res. No.__


7141 MARCO LINGAT BILASANO dtd. April 10, 2017 10-Apr-17 18-Dec-20

Br. Res. No.__


7142 MARY JOY DELA CRUZ AGCAOILI dtd. April 10, 2017 10-Apr-17 8-Oct-20

Br. Res. No.__


7143 JASMIN PINEDA JACOBO dtd. April 10, 2017 10-Apr-17 22-Oct-20

Br. Res. No.__


7144 ENNAIRA CHARISSE ENRIQUEZ MALLAPRE dtd. April 10, 2017 10-Apr-17 7-Jan-20

Br. Res. No.__


7145 JENNIFER ROSE DELOS SANTOS YAMAT dtd. April 10, 2017 10-Apr-17 19-Jul-20

Br. Res. No.__


7146 ALAN ABLITER SALVADOR dtd. April 10, 2017 10-Apr-17 21-Nov-20

Page 721
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
IN THE PRACTICE OF PUBLIC ACCOUNTANCY
As of April 30, 2018
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.__


7147 MARK TOMMY BUSA VIDALLON dtd. April 10, 2017 10-Apr-17 9-Nov-20

Br. Res. No.__


7148 MYLENE PANGANIBAN VILLANUEVA dtd. April 10, 2017 10-Apr-17 27-Aug-20

Br. Res. No.__


7149 NELSON CORRAL TABLIZO dtd. April 10, 2017 10-Apr-17 10-May-20

Br. Res. No.__


7150 NILYN SIERRA RAGMAC dtd. April 10, 2017 10-Apr-17 7-Sep-20

Br. Res. No.__


7151 OLIVA ANDRES VERAN dtd. April 10, 2017 10-Apr-17 19-May-20

Br. Res. No.__


7152 PAUL DAYOC ESTAÑERO dtd. April 10, 2017 10-Apr-17 4-Jun-20

Br. Res. No.__


7153 PAZ B. BARTOLATA-REQUEJO dtd. April 10, 2017 10-Apr-17 1-Jul-20

Br. Res. No.__


7154 PROSERFINA B. SUGATAN dtd. April 10, 2017 10-Apr-17 1-Nov-20

Br. Res. No.__


7155 RAINELDA EVANGELISTA ECO dtd. April 10, 2017 10-Apr-17 10-Aug-20

Br. Res. No.__


7156 ROBERTO A. GREPO dtd. April 10, 2017 10-Apr-17 12-Jan-20

Br. Res. No.__


7157 ROBINSON HERMOSO STA. CRUZ dtd. April 10, 2017 10-Apr-17 26-Oct-20

Page 722
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
IN THE PRACTICE OF PUBLIC ACCOUNTANCY
As of April 30, 2018
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.__


7158 ROWENA D. BELTRAN dtd. April 10, 2017 10-Apr-17 30-Jun-20

Br. Res. No.__


7159 ROWENA JABERTO NARISMA dtd. April 10, 2017 10-Apr-17 26-May-20

Br. Res. No.__


7160 ROYCE MODESTO CANDILOSAS dtd. April 10, 2017 10-Apr-17 15-May-20

Br. Res. No.__


7161 SALVACION A. LOZADA dtd. April 10, 2017 10-Apr-17 4-Feb-20

Br. Res. No.__


7162 SHERYL UY RAMOS dtd. April 10, 2017 10-Apr-17 24-Nov-20

Br. Res. No.__


7163 TERESITA E. DIVINAGRACIA dtd. April 10, 2017 10-Apr-17 10-Oct-20

Br. Res. No.__


7164 WILMA JUNIO BANCOLITA dtd. April 10, 2017 10-Apr-17 21-Aug-20

Br. Res. No.__


7165 MARK IVAN LEO DULCE RICAFRENTE dtd. April 10, 2017 10-Apr-17 22-Jan-20

Br. Res. No.__


7166 LOIDA R. GASCON dtd. April 10, 2017 10-Apr-17 16-Aug-20

Br. Res. No.__


7167 LOUIE ANGELO GUBAT ALINDOG dtd. April 10, 2017 10-Apr-17 6-Oct-20

Br. Res. No.__


7168 LOTLOT ANDRES SABIGAN dtd. April 10, 2017 10-Apr-17 13-Nov-20

Page 723
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
IN THE PRACTICE OF PUBLIC ACCOUNTANCY
As of April 30, 2018
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.__


7169 LORY JEAN JABONERO WENCESLAO dtd. April 10, 2017 10-Apr-17 20-Jan-20

Br. Res. No.__


7170 KRISCEL SHEEN CUERPO NAVARRO dtd. April 10, 2017 10-Apr-17 7-Sep-20

Br. Res. No.__


7171 KRISTINE A. PINPIN dtd. April 10, 2017 10-Apr-17 24-Mar-20

Br. Res. No.__


7172 MARIA CRISTINA CAPARAL ELLAZAR dtd. April 10, 2017 10-Apr-17 7-Nov-20

Br. Res. No.__


7173 MARIA ROCELLA CORTEZ TAN dtd. April 10, 2017 10-Apr-17 17-Jun-20

Br. Res. No.__


7174 MARIE ANN G. GOMEZ dtd. April 10, 2017 10-Apr-17 26-Sep-20

Br. Res. No.__


7175 MARILOU CUBAL DOMINGUEZ dtd. April 10, 2017 10-Apr-17 15-Jun-20

Br. Res. No.__


7176 MARY CAR NUCUP AGUSTIN dtd. April 10, 2017 10-Apr-17 30-Jun-20

Br. Res. No.__


7177 MARY ELIZABETH GOMEZ DEL CASTILLO dtd. April 10, 2017 10-Apr-17 2-Aug-20

Br. Res. No.__


7178 MELODY ONG CHUA dtd. April 10, 2017 10-Apr-17 28-Mar-20

Br. Res. No.__


7179 NIDA PRIMERO GAÑO dtd. April 10, 2017 10-Apr-17 20-May-20

Page 724
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
IN THE PRACTICE OF PUBLIC ACCOUNTANCY
As of April 30, 2018
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.__


7180 PAUL NIÑO WEE LAGTO dtd. April 10, 2017 10-Apr-17 14-Mar-20

Br. Res. No.__


7181 PAUL ROY JIMENEZ GUEVARRA dtd. April 10, 2017 10-Apr-17 22-Dec-20

Br. Res. No.__


7182 PETER C. ROSARIO dtd. April 10, 2017 10-Apr-17 21-Apr-20

Br. Res. No.__


7183 RUBY MONTEROLA GANOB dtd. April 10, 2017 10-Apr-17 3-May-20

Br. Res. No.__


7184 SABINA S. VILLARIN dtd. April 10, 2017 10-Apr-17 29-Aug-20

Br. Res. No.__


7185 SUE ELLEN TUAZON PASCUAL dtd. April 10, 2017 10-Apr-17 19-Nov-20

Br. Res. No.__


7186 VLADIMIR DEL ROSARIO ORIA dtd. April 10, 2017 10-Apr-17 19-Aug-20

Br. Res. No.__


7187 ALDRIN CAMANIA PORTUGAL dtd. April 10, 2017 10-Apr-17 27-Mar-20

Br. Res. No.__


7188 ALVIN JOHN BLANCO PAGARIGAN dtd. April 10, 2017 10-Apr-17 1-Mar-20

Br. Res. No.__


7189 MARIA FE MEDILO NUQUI dtd. April 10, 2017 10-Apr-17 22-Aug-20

Br. Res. No.__


7190 ARIANNE GUARDACASA ATOK dtd. April 10, 2017 10-Apr-17 17-Dec-20

Page 725
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
IN THE PRACTICE OF PUBLIC ACCOUNTANCY
As of April 30, 2018
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.__


7191 ARIANNE JOY BAHIA ORENCIA dtd. April 10, 2017 10-Apr-17 27-Jun-20

Br. Res. No.__


7192 ARIEL TAGUFA AGNI dtd. April 10, 2017 10-Apr-17 21-Jun-20

Br. Res. No.__


7193 ASHLEY ABARA DAWANG dtd. April 10, 2017 10-Apr-17 20-May-20

Br. Res. No.__


7194 CYNTHIA G. CHUA dtd. April 10, 2017 10-Apr-17 14-Jul-20

Br. Res. No.__


7195 CYNTHIA UPO HONORIO dtd. April 10, 2017 10-Apr-17 23-Sep-20

Br. Res. No.__


7196 EDITHA FARAON CORTEZ dtd. April 10, 2017 10-Apr-17 18-Aug-20

Br. Res. No.__


7197 EDNA V. LEONAREZ dtd. April 10, 2017 10-Apr-17 24-Jan-20

Br. Res. No.__


7198 ELINIDA ESCAMILLAS ALMAZAR dtd. April 10, 2017 10-Apr-17 3-Mar-20

Br. Res. No.__


7199 EMIL PAUL UGADDAN JIMENEZ dtd. April 10, 2017 10-Apr-17 29-Mar-20

Br. Res. No.__


7200 EUROSE BALOFIÑOS MANINGULA dtd. April 10, 2017 10-Apr-17 15-Jun-20

Br. Res. No.__


7201 EVARISTO ADANGLAO DIWAS dtd. April 10, 2017 10-Apr-17 15-Sep-20

Page 726
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
IN THE PRACTICE OF PUBLIC ACCOUNTANCY
As of April 30, 2018
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.__


7202 GENESIS LOJA SAMPAGA dtd. April 10, 2017 10-Apr-17 1-Mar-20

Br. Res. No.__


7203 JEALINA EXCELSIA LIWANAG BUGARING dtd. April 10, 2017 10-Apr-17 30-Nov-20

Br. Res. No.__


7204 JEANNE CHUA MENDOZA dtd. April 10, 2017 10-Apr-17 15-May-20

Br. Res. No.__


7205 JESUS HERMANO SANTIAGO, JR. dtd. April 10, 2017 10-Apr-17 24-Jul-20

Br. Res. No.__


7206 JOEL AGSALUD AGUILAR dtd. April 10, 2017 10-Apr-17 10-Sep-20

Br. Res. No.__


7207 JOSE MARIE NIEVA DE LAS ALAS dtd. April 10, 2017 10-Apr-17 1-Nov-20

Br. Res. No.__


7208 JOY SABAS OLIVO dtd. April 10, 2017 10-Apr-17 5-Mar-20

Br. Res. No.__


7209 LOED BAGHARI DIONES dtd. April 10, 2017 10-Apr-17 14-Nov-20

Br. Res. No.__


7210 ADAN TAÑEZA DELAMIDE dtd. April 10, 2017 10-Apr-17 12-Aug-20

Br. Res. No.__


7211 BENITO SISON DECANG, JR. dtd. April 10, 2017 10-Apr-17 18-Jun-20

Br. Res. No.__


7212 EUFEMIA RAMIREZ TABARES dtd. April 10, 2017 10-Apr-17 13-Dec-20

Page 727
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
IN THE PRACTICE OF PUBLIC ACCOUNTANCY
As of April 30, 2018
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.__


7213 GERWIN RYAN PAGDONSOLAN ANDAL dtd. April 10, 2017 10-Apr-17 23-Oct-20

Br. Res. No.__


7214 JENNAH MAE RAMOSO PAÑARES dtd. April 10, 2017 10-Apr-17 31-May-20

Br. Res. No.__


7215 JUSTINE REJAS DAGUPLO dtd. April 10, 2017 10-Apr-17 15-Apr-20

Br. Res. No.__


7216 KNELWEIN SY MONFERO dtd. April 10, 2017 10-Apr-17 22-Apr-20

Br. Res. No.__


7217 MARIA EDITHA M. JORVINA dtd. April 10, 2017 10-Apr-17 20-Sep-20

Br. Res. No.__


7218 PACITA S. SERRANO dtd. April 10, 2017 10-Apr-17 17-Oct-20

VIKTORIA MARY ANTONETTE PANGANTIHON Br. Res. No.__


7219 VILLO dtd. April 10, 2017 10-Apr-17 7-Mar-20

Br. Res. No.__


7220 ALBERT VERZOLA LUNA dtd. April 10, 2017 10-Apr-17 15-Nov-20

Br. Res. No.__


7221 LAIZA BERTO KIW-ISEN dtd. April 10, 2017 10-Apr-17 25-Apr-20

Br. Res. No.__


7222 MA. BELMA RAMIREZ BAGANG dtd. April 10, 2017 10-Apr-17 8-Sep-20

Br. Res. No.__


7223 MARIANO RAMOS ABELLO dtd. April 10, 2017 10-Apr-17 21-Feb-20

Page 728
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
IN THE PRACTICE OF PUBLIC ACCOUNTANCY
As of April 30, 2018
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.__


7224 MARIVIC BUELA BAJE dtd. April 10, 2017 10-Apr-17 13-Dec-20

Br. Res. No.__


7225 ROANNE VIRLY BANAL PASCUA dtd. April 10, 2017 10-Apr-17 11-Jan-20

Br. Res. No.__


7226 ROSE ANTILLER ALOTA dtd. April 10, 2017 10-Apr-17 4-Feb-20

Br. Res. No.__


7227 SALVACION DALIDA TULIO dtd. April 10, 2017 10-Apr-17 29-Nov-20

Br. Res. No.__


7228 WILFREDO PAGANA CAJA dtd. April 10, 2017 10-Apr-17 11-Sep-20

Br. Res. No.__


7229 ZOSIMO VALMONTE DE GUZMAN dtd. April 10, 2017 10-Apr-17 26-Dec-20

Br. Res. No.__


7230 MARIA EUGENIA CELMAR MIRANDA dtd. April 10, 2017 10-Apr-17 1-Mar-20

Br. Res. No.__


7231 JOHN MARK PARALLEON FERRERAS dtd. April 10, 2017 10-Apr-17 16-Sep-20

MA. CORAZON JELLYNIE PAGKALIWANGAN Br. Res. No.__


7232 VELOYA dtd. April 10, 2017 10-Apr-17 25-Oct-20

Br. Res. No.__


7233 JOSE R. MACARIO, JR. dtd. April 10, 2017 10-Apr-17 20-Apr-20

Br. Res. No.__


7234 KEVIN ABAS DAAN dtd. April 10, 2017 10-Apr-17 28-Apr-20

Page 729
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
IN THE PRACTICE OF PUBLIC ACCOUNTANCY
As of April 30, 2018
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.__


7235 LEO DOMINGUEZ PAROTINA dtd. April 10, 2017 10-Apr-17 2-Feb-20

Br. Res. No.__


7236 LOWELLA BESA ABELA dtd. April 10, 2017 10-Apr-17 16-Nov-20

Br. Res. No.__


7237 MA. ADA A. PANZO dtd. April 10, 2017 10-Apr-17 20-Jan-20

Br. Res. No.__


7238 QUEENIE FAYE DE GUZMAN ABUEL dtd. April 10, 2017 10-Apr-17 5-Apr-20

Br. Res. No.__


7239 MAICA CRISELDA ACDA DEREJA dtd. April 10, 2017 10-Apr-17 31-Aug-20

Br. Res. No.__


7240 ALEXIS VICTORIANO BERMISA dtd. April 10, 2017 10-Apr-17 6-Feb-20

Br. Res. No.__


7241 EDELYN PAYUD ATERADO dtd. April 10, 2017 10-Apr-17 13-Mar-20

Br. Res. No.__


7242 JERONIMO M. CAPALAD dtd. April 10, 2017 10-Apr-17 19-Feb-20

Br. Res. No.__


7243 JOY AMORA REYES dtd. April 10, 2017 10-Apr-17 6-Jan-20

Br. Res. No.__


7244 MARINA POBLETE LOYOLA dtd. April 10, 2017 10-Apr-17 18-Jul-20

Br. Res. No.__


7245 MARY ANNE U. MURPHY dtd. April 10, 2017 10-Apr-17 18-Jul-20

Page 730
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
IN THE PRACTICE OF PUBLIC ACCOUNTANCY
As of April 30, 2018
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.__


7246 NILO GAMBAO PARAGAS dtd. April 10, 2017 10-Apr-17 25-Oct-20

Br. Res. No.__


7247 ROMELIA ACOB FRANADA dtd. April 10, 2017 10-Apr-17 23-Feb-20

Br. Res. No.__


7248 VENZON TAN FERMIN dtd. April 10, 2017 10-Apr-17 19-Sep-20

Br. Res. No.__


7249 SAMSON ONG GONZALO dtd. April 10, 2017 10-Apr-17 9-Apr-20

Br. Res. No.__


7250 BERNADETTE MERENCILLO JAO dtd. April 10, 2017 10-Apr-17 23-Jan-20

Br. Res. No.__


7251 BONIFACIO REPIL TAMAYO dtd. April 10, 2017 10-Apr-17 16-Dec-20

Br. Res. No.__


7252 CORAZON S. HERNANDEZ dtd. April 10, 2017 10-Apr-17 3-Feb-20

Br. Res. No.__


7253 ELIZABETH DULLAVIN SALVADOR dtd. April 10, 2017 10-Apr-17 12-Dec-20

Br. Res. No.__


7254 EVANGELINE C. DELA FUENTE dtd. April 10, 2017 10-Apr-17 28-Nov-20

Br. Res. No.__


7255 GENARO LIM KONG dtd. April 10, 2017 10-Apr-17 5-Jun-20

Br. Res. No.__


7256 LEAH IGUIN DELA CRUZ dtd. April 10, 2017 10-Apr-17 24-Aug-20

Page 731
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
IN THE PRACTICE OF PUBLIC ACCOUNTANCY
As of April 30, 2018
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.__


7257 LEDA LICUP AGUILA dtd. April 10, 2017 10-Apr-17 14-Feb-17

Br. Res. No.__


7258 LUCILLE MACAS GAYRAMON dtd. April 10, 2017 10-Apr-17 28-Oct-20

Br. Res. No.__


7259 NEIL ROBLES PANGANIBAN dtd. April 10, 2017 10-Apr-17 7-Apr-20

Br. Res. No.__


7260 RODEL RECTO ETORMA dtd. April 10, 2017 10-Apr-17 14-Feb-20

Br. Res. No.__


7261 RUTH MACOY MARIÑAS dtd. April 10, 2017 10-Apr-17 12-Nov-20

Br. Res. No.__


7262 RITO ROSALES MAGALSO dtd. April 10, 2017 10-Apr-17 26-Sep-20

Br. Res. No.__


7263 IRMA M. ROBELO dtd. April 10, 2017 10-Apr-17 22-May-20

Br. Res. No.__


7264 VANESSA P. MACAMOS dtd. April 10, 2017 10-Apr-17 22-Sep-20
Br. Res. No.249
7265 ANGELINA ARIOLA MERCADO dtd. May 3, 2017 3-May-17 19-Dec-20
Br. Res. No.249
7266 AILENE LORIE VALENCIA ROQUE dtd. May 3, 2017 3-May-17 10-Jan-20
Br. Res. No.249
7267 CARLO AMOEN GALINDO dtd. May 3, 2017 3-May-17 1-Sep-20
Br. Res. No.249
7268 GILBERT VARGAS RABAGO dtd. May 3, 2017 3-May-17 24-Mar-20

Page 732
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
IN THE PRACTICE OF PUBLIC ACCOUNTANCY
As of April 30, 2018
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.249
7269 JEFFREY RIVERA CUARESMA dtd. May 3, 2017 3-May-17 23-Jan-20
MA. AMAH CONCEPCION SANTIAGO Br. Res. No.249
7270 BUENAVENTURA dtd. May 3, 2017 3-May-17 21-Apr-20
Br. Res. No.249
7271 MANUEL DENNIS PACTORANAN TRAJANO dtd. May 3, 2017 3-May-17 29-Jul-20
Br. Res. No.249
7272 RONALDO HIPONA ZABALA dtd. May 3, 2017 3-May-17 12-Feb-20
Br. Res. No.__
dtd. May 12,
7273 MESINA REYES AND CO. 20170 12-May-17 10-Jan-20
Br. Res. No. dtd.
7274 AMELIA B. FLORITA May 12, 2017 12-May-17 13-Feb-20
Br. Res. No. dtd.
7275 PRIMA MAALA DAVID May 12, 2017 12-May-17 10-May-20
Br. Res. No. dtd.
7276 ELSA L. EVANGELISTA PANAHON May 12, 2017 12-May-17 22-Oct-20
Br. Res. No. dtd.
7277 AILYN CABUGAO FUENTES May 12, 2017 12-May-17 21-Jul-20
Br. Res. No. dtd.
7278 KATHLEEN RITZ SEBASTIAN NALDOZA May 12, 2017 12-May-17 17-Nov-20
Br. Res. No. dtd.
7279 MIMI MARTINEZ PUZON May 12, 2017 12-May-17 7-Nov-20
Br. Res. No. dtd.
7280 CHRISTIAN THOM SABADO VILORIA May 12, 2017 12-May-17 15-Dec-20
Br. Res. No. dtd.
7281 KATHLYN INOCENTE ROSALES May 12, 2017 12-May-17 27-Apr-20
Br. Res. No. dtd.
7282 ADELLE LINDY DACUYAN IBONES May 12, 2017 12-May-17 23-Sep-20
Br. Res. No. dtd.
7283 MARIA CECILIA T. ANGELES May 12, 2017 12-May-17 27-Jan-20

Page 733
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
IN THE PRACTICE OF PUBLIC ACCOUNTANCY
As of April 30, 2018
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.
7284 LUZ ARROYO MARTIRES May 12, 2017 12-May-17 23-Aug-20
Br. Res. No. dtd.
7285 ESTELITA E. DE LA CRUZ May 12, 2017 12-May-17 5-Jan-20
Br. Res. No. dtd.
7286 MARJORIE DE LEON SALANGA May 12, 2017 12-May-17 20-Nov-20
Br. Res. No. dtd.
7287 MANUEL ARBOLEDA TRIA May 12, 2017 12-May-17 17-Apr-20
Br. Res. No. dtd.
7288 CONNIE LLAGAS FERRERA May 12, 2017 12-May-17 8-Dec-20
Br. Res. No. dtd.
7289 RIZZA FRANCISCO YU May 12, 2017 12-May-17 28-Jan-20
Br. Res. No. dtd.
7290 JE AN LACAP ESTA May 12, 2017 12-May-17 1-May-20
Br. Res. No. dtd.
7291 MARK ELVIN PINEDA GOPEZ May 12, 2017 12-May-17 12-Jul-20
Br. Res. No. dtd.
7292 RAQUEL DE LUNA SARRIA May 12, 2017 12-May-17 12-Apr-20
Br. Res. No. dtd.
7293 DANICA MAY REYES JIMENEZ May 12, 2017 12-May-17 4-Jun-20
Br. Res. No. dtd.
7294 YASSER RAMOS AUREADA May 12, 2017 12-May-17 22-Dec-20
Br. Res. No. dtd.
7295 MA. OFELIA ALTAREJOS MENDOZA May 12, 2017 12-May-17 24-Feb-20
Br. Res. No. dtd.
7296 EDWIN SANDAGAN CANALES May 12, 2017 12-May-17 20-Oct-20
Br. Res. No. dtd.
7297 EVAN CHRISTOPHER YUIPCO COTIANGCO May 12, 2017 12-May-17 3-Sep-20
Br. Res. No. dtd.
7298 EDGAR SETOSTA NERI, JR. May 12, 2017 12-May-17 14-Sep-20
Br. Res. No. dtd.
7299 ELEAZAR FABRIQUEL GALANG May 12, 2017 12-May-17 29-Sep-20

Page 734
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
IN THE PRACTICE OF PUBLIC ACCOUNTANCY
As of April 30, 2018
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.
7300 JUN REGIO REAL May 12, 2017 12-May-17 10-Jun-20
Br. Res. No. dtd.
7301 JEFFREY T. SOLIMAN May 12, 2017 12-May-17 12-Dec-20
Br. Res. No. dtd.
7302 MA. TERESA L. VENZON May 12, 2017 12-May-17 24-Sep-20
Br. Res. No. dtd.
7303 SHEILA MAE TALABAN DURIAS May 12, 2017 12-May-17 13-May-20
Br. Res. No. dtd.
7304 PET ROSELLE YU PIA May 12, 2017 12-May-17 4-Sep-20
Br. Res. No. dtd.
7305 RODOLFO TIBAYAN LUGARTOS, JR. May 12, 2017 12-May-17 2-Oct-20
Br. Res. No. dtd.
7306 MILA ROSE TAN VEN May 12, 2017 12-May-17 21-Oct-20
Br. Res. No. dtd.
7307 EVELYN TUAZON VILLAMOR May 12, 2017 12-May-17 9-Jan-20
Br. Res. No. dtd.
7308 HERBERT JIMENEZ DELA CRUZ May 12, 2017 12-May-17 24-Oct-20
Br. Res. No. dtd.
7309 GYPSYLEN IBALE SOLORIA May 12, 2017 12-May-17 19-Mar-20
Br. Res. No. dtd.
7310 NOELLE MAGBANUA TUAZON May 12, 2017 12-May-17 23-May-20
Br. Res. No. dtd.
7311 MA. GLORIA G. VILLARAMA May 12, 2017 12-May-17 2-Apr-20
Br. Res. No. dtd.
7312 MARIA CLARA M. SIBULO May 12, 2017 12-May-17 12-Aug-20
Br. Res. No. dtd.
7313 FELICITAS Q. GARCIA May 12, 2017 12-May-17 6-Mar-20
Br. Res. No. dtd.
7314 BASSANIO DAEL NAVARRO, JR. May 12, 2017 12-May-17 14-May-20
Br. Res. No. dtd.
7315 BASILISA TARAS DE LARA May 12, 2017 12-May-17 9-Jan-20

Page 735
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
IN THE PRACTICE OF PUBLIC ACCOUNTANCY
As of April 30, 2018
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.
7316 MARIE JOY NICOLAS RAMIREZ May 12, 2017 12-May-17 31-Dec-20
Br. Res. No. dtd.
7317 CAROL CULBENGAN LIBERTINO May 12, 2017 12-May-17 20-Jan-20
Br. Res. No. dtd.
7318 GINA LYNN ANTONIO VALDEZ May 12, 2017 12-May-17 29-Nov-20
Br. Res. No. dtd.
7319 LHYRIC C. GOMEZ May 12, 2017 12-May-17 20-Aug-20
Br. Res. No. dtd.
7320 JENNIFER MANZANO NONO May 12, 2017 12-May-17 22-Oct-20
Br. Res. No. dtd.
7321 ROWENA REGRESADO ECHAS May 12, 2017 12-May-17 3-Oct-20
Br. Res. No. dtd.
7322 ARSENIA TAN CHUNG May 12, 2017 12-May-17 14-Apr-20
Br. Res. No. dtd.
7323 JOSELITO TABARNILLA BIÑAS May 12, 2017 12-May-17 2-Jun-20
Br. Res. No. dtd.
7324 ONELIA OCHOA QUINTO May 12, 2017 12-May-17 17-May-20
Br. Res. No. dtd.
7325 MARIGOLD CLAUDINE LOPEZ BOSCH May 12, 2017 12-May-17 31-Aug-20
Br. Res. No. dtd.
7326 REYNANTE SAN JUAN ONATO May 12, 2017 12-May-17 16-Sep-20
Br. Res. No. dtd.
7327 ANN MARIE R. DEJOS May 12, 2017 12-May-17 22-Sep-20
Br. Res. No. dtd.
7328 MARIA CRISTINA RICAMARA HERNANDEZ May 12, 2017 12-May-17 27-Jan-20
Br. Res. No. dtd.
7329 CARISSA DE ROXAS PERONA May 12, 2017 12-May-17 30-May-20
Br. Res. No. dtd.
7330 CHRISTINE BARRIDO MASALUNGA May 12, 2017 12-May-17 8-Jan-20
Br. Res. No. dtd.
7331 MARYAN CHUA BERMUDEZ May 12, 2017 12-May-17 22-Jun-20

Page 736
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
IN THE PRACTICE OF PUBLIC ACCOUNTANCY
As of April 30, 2018
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.
7332 JULIUS-CAEZAR ILAGAN MASALUÑGA May 12, 2017 12-May-17 20-Nov-20
Br. Res. No. dtd.
7333 FORTUNE ERNEST SIBAYAN JOSE May 12, 2017 12-May-17 3-Mar-20
Br. Res. No. dtd.
7334 MICHELE C. SAPLALA May 12, 2017 12-May-17 26-Mar-20
Br. Res. No. dtd.
7335 ROSALIE R. MANALAYSAY May 12, 2017 12-May-17 19-Feb-20
Br. Res. No. dtd.
7336 ORLANDO PAPICA ANGEL, JR. May 12, 2017 12-May-17 18-Nov-20
Br. Res. No. dtd.
7337 HEIDE A. HUI May 12, 2017 12-May-17 26-Oct-20
Br. Res. No. dtd.
7338 JOEMER MANSAYON DINERO May 12, 2017 12-May-17 15-Jul-20
Br. Res. No. dtd.
7339 ANTONIO SAMAR BURCE May 12, 2017 12-May-17 29-Apr-20
Br. Res. No. dtd.
7340 CRISLYN NIPA ARIOLA May 12, 2017 12-May-17 3-Oct-20
Br. Res. No. dtd.
7341 AMPARO BENEDICTA AVENDAÑO ALARILLA May 12, 2017 12-May-17 4-Jan-20
Br. Res. No. dtd.
7342 JOYCE JIMSIE GACELO AGUINALDO May 12, 2017 12-May-17 27-Sep-20
Br. Res. No. dtd.
7343 NILO P. DE LA VIGA May 12, 2017 12-May-17 28-Nov-20
Br. Res. No. dtd.
7344 NENITA E. ESPERA May 12, 2017 12-May-17 9-May-20
Br. Res. No. dtd.
7345 THERESA C. BECIRIL May 12, 2017 12-May-17 17-May-20
Br. Res. No. dtd.
7346 VICTORIA GATDULA RUIZ May 12, 2017 12-May-17 29-Jul-20
Br. Res. No. dtd.
7347 NICHOLE STO. DOMINGO CASTILLO May 12, 2017 12-May-17 11-Aug-20

Page 737
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
IN THE PRACTICE OF PUBLIC ACCOUNTANCY
As of April 30, 2018
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.
7348 LOUBEN DEGARA BUENAVENTURA May 12, 2017 12-May-17 18-Mar-20
Br. Res. No. dtd.
7349 DENNIS TABERNA ESTAVILLO May 12, 2017 12-May-17 23-Oct-20
Br. Res. No. dtd.
7350 ELVIRA F. BERNARDO May 12, 2017 12-May-17 13-Jul-20
Br. Res. No. dtd.
7351 NANCY ARGAYOSA TORDECILLA May 12, 2017 12-May-17 22-Dec-20
Br. Res. No. dtd.
7352 CAMILLE ANN CABIGAS ANDAL May 12, 2017 12-May-17 23-Nov-20
Br. Res. No. dtd.
7353 KENNETH BAYUTA VELASCO May 12, 2017 12-May-17 21-Aug-20
Br. Res. No. dtd.
7354 ANNA MAY BUMATAY AGUSTIN May 12, 2017 12-May-17 8-May-20
Br. Res. No. dtd.
7355 CHERILYN NOLASCO ANTONIO May 12, 2017 12-May-17 24-Jan-20
Br. Res. No. dtd.
7356 UZZIEL SOLIVEN COLASINO May 12, 2017 12-May-17 16-Sep-20
Br. Res. No. dtd.
7357 DENICE KRISEL URBINO PAR May 12, 2017 12-May-17 14-Nov-20
Br. Res. No. dtd.
7358 MERYNELL VIERNES AMPO May 12, 2017 12-May-17 20-Sep-20
Br. Res. No. dtd.
7359 JOYCEE LYN R. DUMLAO May 12, 2017 12-May-17 11-Jan-20
Br. Res. No. dtd.
7360 ERIC ALQUISOR BACCAY May 12, 2017 12-May-17 12-Jan-20
Br. Res. No. dtd.
7361 MECHIELLE TAMAYO GAZA May 12, 2017 12-May-17 28-Jul-20
Br. Res. No. dtd.
7362 MARITES CABRERA CAPANGPANGAN May 12, 2017 12-May-17 30-Nov-20
Br. Res. No. dtd.
7363 LOLITA VILLACORA ESTOCADO May 12, 2017 12-May-17 19-Jul-20

Page 738
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
IN THE PRACTICE OF PUBLIC ACCOUNTANCY
As of April 30, 2018
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.
7364 ANGELITA C. PASCUA May 12, 2017 12-May-17 2-Oct-20
Br. Res. No. dtd.
7365 ANGELINE ALTUNA ROJAS May 12, 2017 12-May-17 27-Dec-20
Br. Res. No. dtd.
7366 CONCHITA P. PADUA May 12, 2017 12-May-17 26-Jul-20
Br. Res. No. dtd.
7367 GEOFFREY ATUTUBO OGANG May 12, 2017 12-May-17 24-Aug-20
Br. Res. No. dtd.
7368 RENELL ANNE ANGELES SICCION May 12, 2017 12-May-17 26-Jun-20
Br. Res. No. dtd.
7369 MA. JULIETA G. ESPEJO May 12, 2017 12-May-17 21-Mar-20
Br. Res. No. dtd.
7370 MARK VINCENT SANTIAGO EGUICO May 12, 2017 12-May-17 16-Dec-20
Br. Res. No. dtd.
7371 CRISTINA MABALOT BIALA May 12, 2017 12-May-17 15-May-20
Br. Res. No. dtd.
7372 MARIA NERI R. MONTECINO May 12, 2017 12-May-17 21-Oct-20
Br. Res. No. dtd.
7373 SEVERA CANDELARIA RONQUILLO May 12, 2017 12-May-17 8-Aug-20
Br. Res. No. dtd.
7374 LALAINE J. TAMAYO May 12, 2017 12-May-17 3-Apr-20
Br. Res. No. dtd.
7375 VICTOR VELASCO TUCO May 12, 2017 12-May-17 29-May-20
Br. Res. No. dtd.
7376 ANABELLE SAPNAY TABLIAGO-CORO May 12, 2017 12-May-17 3-May-20
Br. Res. No. dtd.
7377 LAILANIE MAGTIBAY DY May 12, 2017 12-May-17 23-Feb-20
Br. Res. No. dtd.
7378 MARIVIC AQUINO ALARCA May 12, 2017 12-May-17 23-Dec-20
Br. Res. No. dtd.
7379 MARIA LOURDES SABANDAL IGNACIO May 12, 2017 12-May-17 5-Apr-20

Page 739
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
IN THE PRACTICE OF PUBLIC ACCOUNTANCY
As of April 30, 2018
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.
7380 JAYCE MACABALES AURENTO May 12, 2017 12-May-17 15-Mar-20
Br. Res. No. dtd.
7381 JANE ROSE RILLON SANCHEZ May 12, 2017 12-May-17 5-Feb-20
Br. Res. No. dtd.
7382 JAY GONZALES PEDRALVEZ May 12, 2017 12-May-17 17-Jan-20
Br. Res. No. dtd.
7383 ARRA MAY ALISUAG ALBA May 12, 2017 12-May-17 4-Nov-20
Br. Res. No. dtd.
7384 CHRISTINE MULINGBAYAN PEREZ May 12, 2017 12-May-17 15-Nov-20
Br. Res. No. dtd.
7385 RICA BARBIE HERRERA YAP May 12, 2017 12-May-17 25-Jul-20
Br. Res. No. dtd.
7386 RUSTY LIM GARCIA May 12, 2017 12-May-17 24-Oct-20
Br. Res. No. dtd.
7387 MARILYN VITO VILLANERA May 12, 2017 12-May-17 21-Aug-20
Br. Res. No. dtd.
7388 HAZEL GRACE DOMINGO CALUYA May 12, 2017 12-May-17 13-Aug-20
Br. Res. No. dtd.
7389 CYRIL MORALES CARAGAY May 12, 2017 12-May-17 8-Dec-20
Br. Res. No. dtd.
7390 JOHANNA R. SAN LUIS May 12, 2017 12-May-17 23-May-20
Br. Res. No. dtd.
7391 ROZEL ALEGRE PAR May 12, 2017 12-May-17 6-Aug-20
Br. Res. No. dtd.
7392 JENNIFER YAP-PASIA May 12, 2017 12-May-17 25-Sep-20
Br. Res. No. dtd.
7393 HELEN PASCUA CASER May 12, 2017 12-May-17 16-Mar-20
Br. Res. No. dtd.
7394 GLAIZA BALUYOT PERNITO May 12, 2017 12-May-17 23-Aug-20
Br. Res. No. dtd.
7395 JEFFERSON MAURICIO BALMES May 12, 2017 12-May-17 11-Jan-20

Page 740
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
IN THE PRACTICE OF PUBLIC ACCOUNTANCY
As of April 30, 2018
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.
7396 PERCY C. GARCIA May 12, 2017 12-May-17 14-Oct-20
Br. Res. No. dtd.
7397 JERWIN BAQUIR TUBAY May 12, 2017 12-May-17 26-Jun-20
Br. Res. No. dtd.
7398 JOAN L. MIAS May 12, 2017 12-May-17 7-Jun-20
Br. Res. No. dtd.
7399 ARTURO M. GARCIA May 12, 2017 12-May-17 21-Dec-20
Br. Res. No. dtd.
7400 RINA M. QUODALA May 12, 2017 12-May-17 17-Jul-20
Br. Res. No. dtd.
7401 DARYL MAGNO RAPOSAS May 12, 2017 12-May-17 13-Aug-20
Br. Res. No. dtd.
7402 PAOLO GERARD T. OLIVEROS May 12, 2017 12-May-17 24-Sep-20
Br. Res. No. dtd.
7403 MARIA CELINA PANIM PEÑAFLOR May 12, 2017 12-May-17 15-Jul-20
Br. Res. No. dtd.
7404 MELISSA E. NARCISO May 12, 2017 12-May-17 19-Apr-20
Br. Res. No. dtd.
7405 CARLO MAGNO CUSTODIO SANTUICO May 12, 2017 12-May-17 3-Aug-20
Br. Res. No. dtd.
7406 JANO COPINA MINORCA May 12, 2017 12-May-17 17-Sep-20
Br. Res. No. dtd.
7407 MARIA JUDITH PAYUMO CABANLIT May 12, 2017 12-May-17 26-Apr-20
Br. Res. No. dtd.
7408 CATHERINE PEÑANO NAPOLES May 12, 2017 12-May-17 6-Feb-20
Br. Res. No. dtd.
7409 HENNY MERIÑO MENES May 12, 2017 12-May-17 7-Feb-20
Br. Res. No. dtd.
7410 WINNY VELOSO KO May 12, 2017 12-May-17 9-Mar-20
Br. Res. No. dtd.
7411 GLISHEN LEE AUSTRIA MARTINEZ May 12, 2017 12-May-17 17-May-20

Page 741
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
IN THE PRACTICE OF PUBLIC ACCOUNTANCY
As of April 30, 2018
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.
7412 AMELIA ROBLES ESTRELLA May 12, 2017 12-May-17 27-Oct-20
Br. Res. No. dtd.
7413 MOHAMMAD ZIDNI SALVADOR MAROHOMBSAR May 12, 2017 12-May-17 29-Mar-20
Br. Res. No. dtd.
7414 IAN CARLO MANGLALLAN SANTIAGO May 12, 2017 12-May-17 15-Mar-20
Br. Res. No. dtd.
7415 PLENA TSARINA DE BAUTISTA May 12, 2017 12-May-17 25-Jul-20
Br. Res. No. dtd.
7416 ROSE ANN FABIAN BERNARDO May 12, 2017 12-May-17 1-Oct-20
Br. Res. No. dtd.
7417 NOEL ALVIZ DIZON May 12, 2017 12-May-17 26-Jun-20
Br. Res. No. dtd.
7418 CECILIA MANA-AY BARCELONA May 12, 2017 12-May-17 11-Apr-20
Br. Res. No. dtd.
7419 MA. AIZA GRACE ATENTO TABUD May 12, 2017 12-May-17 18-Aug-20
Br. Res. No. dtd.
7420 MARK ANDREW PAHANEL REJANO May 12, 2017 12-May-17 25-Feb-20
Br. Res. No. dtd.
7421 VIOLETA J. JOSEF May 12, 2017 12-May-17 1-Jun-20
Br. Res. No. dtd.
7422 ELAR RONQUILLO GUILAS May 12, 2017 12-May-17 26-Oct-20
Br. Res. No. dtd.
7423 MARIANO GEVERO BATHAN, JR. May 12, 2017 12-May-17 19-Oct-20
Br. Res. No. dtd.
7424 EVAN GEM BLAS SADDI May 12, 2017 12-May-17 13-May-20
Br. Res. No. dtd.
7425 RIZALINA ANGELA V. ARCO May 12, 2017 12-May-17 19-Jun-20
Br. Res. No. dtd.
7426 MA. CHERRY BELARMINO BINIZA May 12, 2017 12-May-17 17-Oct-20
Br. Res. No. dtd.
7427 MYRNA MARQUEZ FERNANDO May 12, 2017 12-May-17 11-Jun-20

Page 742
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
IN THE PRACTICE OF PUBLIC ACCOUNTANCY
As of April 30, 2018
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.
7428 RAMON LLEGUE DEJUCOS, JR. May 12, 2017 12-May-17 19-Sep-20
Br. Res. No. dtd.
7429 SALLY VICUÑA BELLIDO May 12, 2017 12-May-17 26-Feb-20
Br. Res. No. dtd.
7430 ESTRELLITA A. RAMOS May 12, 2017 12-May-17 9-Oct-20
Br. Res. No. dtd.
7431 WILSON JOHN S. GIMENA May 12, 2017 12-May-17 30-Sep-20
Br. Res. No. dtd.
7432 IRENE GALVEZ ORAÑA May 12, 2017 12-May-17 10-Sep-20
Br. Res. No. dtd.
7433 ROSE MARIE P. DE LEMOS May 12, 2017 12-May-17 21-Apr-20
Br. Res. No. dtd.
7434 ANGELITO B. CARREON, II May 12, 2017 12-May-17 9-May-20
Br. Res. No. dtd.
7435 JAYSON CAPUNO HERNANDEZ May 12, 2017 12-May-17 15-Dec-20
Br. Res. No. dtd.
7436 ROMMEL P. GABALDON May 12, 2017 12-May-17 24-Dec-20
Br. Res. No. dtd.
7437 RONALD B. DELA ROSA May 12, 2017 12-May-17 17-Mar-20
Br. Res. No. dtd.
7438 LOVERINA MARCELO DECENA-DUEÑAS May 12, 2017 12-May-17 14-Feb-20
Br. Res. No. dtd.
7439 BERNARD BALOCATING DURAN May 12, 2017 12-May-17 7-Sep-20
Br. Res. No. dtd.
7440 DANILO MARTINEZ TAN May 12, 2017 12-May-17 27-Feb-20
Br. Res. No. dtd.
7441 RICKY ESPINOZA ROSARIO May 12, 2017 12-May-17 6-Jan-20
Br. Res. No. dtd.
7442 JOYLIN FERNANDO TELAGEN May 12, 2017 12-May-17 25-Jul-20
Br. Res. No. dtd.
7443 ELIZABETH QUIRAO VALENCIANO May 12, 2017 12-May-17 31-Aug-20

Page 743
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
IN THE PRACTICE OF PUBLIC ACCOUNTANCY
As of April 30, 2018
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.
7444 EVELYN OLASIMAN TOPACIO May 12, 2017 12-May-17 7-Mar-20
Br. Res. No. dtd.
7445 BILLY IDANAN BACARRA May 12, 2017 12-May-17 13-Jul-20
Br. Res. No. dtd.
7446 LIZA SALANAP JINGCO May 12, 2017 12-May-17 19-Dec-20
Br. Res. No. dtd.
7447 JOANNA C. SALES May 12, 2017 12-May-17 16-May-20
Br. Res. No. dtd.
7448 ZUSIMA CUISON PETRAS May 12, 2017 12-May-17 3-Jun-20
Br. Res. No. dtd.
7449 MERLITA C. NAVALTA May 12, 2017 12-May-17 29-May-20
Br. Res. No. dtd.
7450 SUSAN CAPAGUA FLORES May 12, 2017 12-May-17 13-Jun-20
Br. Res. No. dtd.
7451 GINA ELIPE CANAPIT May 12, 2017 12-May-17 20-Jul-20
Br. Res. No. dtd.
7452 DARWIN ANGELO LAYNESA BONCOLMO May 12, 2017 12-May-17 9-Mar-20
Br. Res. No. dtd.
7453 HANNA DANE PANAMBO CABUÑAG May 12, 2017 12-May-17 26-Jan-20
Br. Res. No. dtd.
7454 CINDY CABAHUG VALENZUELA May 12, 2017 12-May-17 21-Mar-20
Br. Res. No. dtd.
7455 FRANCISCO REALDA VALENZUELA May 12, 2017 12-May-17 24-Jan-20
Br. Res. No. dtd.
7456 JOCELYN R. CASTRO May 12, 2017 12-May-17 25-Apr-20
Br. Res. No. dtd.
7457 CARINA RAPADA NAVAL May 12, 2017 12-May-17 7-Nov-20
Br. Res. No. dtd.
7458 FERLIN GALLARDO GATAN May 12, 2017 12-May-17 24-Dec-20
Br. Res. No. dtd.
7459 MAYVEL CASTRO SIAZON May 12, 2017 12-May-17 12-May-20

Page 744
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
IN THE PRACTICE OF PUBLIC ACCOUNTANCY
As of April 30, 2018
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.
7460 DANTE ROMULO ELLOSO May 12, 2017 12-May-17 27-Jul-20
Br. Res. No. dtd.
7461 ARTURO TUSI MIRABALLES May 12, 2017 12-May-17 5-Jan-20
Br. Res. No. dtd.
7462 LILIA BAUI-GUTIERREZ May 12, 2017 12-May-17 18-Dec-20
Br. Res. No. dtd.
7463 LORNA L. SALAZAR May 12, 2017 12-May-17 28-Mar-20
Br. Res. No. dtd.
7464 JAMAICA DIME PEÑANO May 12, 2017 12-May-17 10-Nov-20
Br. Res. No. dtd.
7465 GLORIA OLAYVAR MEJOR July 18, 2017 18-Jul-17 4-Oct-20 * FOR PRINTING
Br. Res. No. dtd.
7466 JOSELINA DELA CRUZ BOLOYOS May 12, 2017 12-May-17 30-Dec-20
Br. Res. No. dtd.
7467 VENERANDO LANQUINO COBRADO, JR. May 12, 2017 12-May-17 8-Dec-20
Br. Res. No. dtd.
7468 JUDITH APSAY LEGASPI May 12, 2017 12-May-17 6-Dec-20
Br. Res. No. dtd.
7469 JOYCE SABIDOR QUIACHON May 12, 2017 12-May-17 1-May-20
Br. Res. No. dtd.
7470 AL BATARA BALAGOT May 12, 2017 12-May-17 16-Feb-20
Br. Res. No. dtd.
7471 LIEZEL PAGLINAWAN DOLOTALLAS May 12, 2017 12-May-17 1-Mar-20
Br. Res. No. dtd.
7472 JASON PEDROSA CABRERA May 12, 2017 12-May-17 20-Sep-20
Br. Res. No. dtd.
7473 AIREN JUDILLA MAESTRE May 12, 2017 12-May-17 11-Oct-20
Br. Res. No. dtd.
7474 JOSE ROSERO YPARRAGUIRRE May 12, 2017 12-May-17 11-Oct-20
Br. Res. No. dtd.
7475 REZYL MAE PEROCILLO EMPERADO May 12, 2017 12-May-17 20-Mar-20

Page 745
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
IN THE PRACTICE OF PUBLIC ACCOUNTANCY
As of April 30, 2018
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.
7476 CHERRY MAE SEPLON CASTRO May 12, 2017 12-May-17 21-Sep-20
Br. Res. No. dtd.
7477 MELCHOR FUERTE GREGORIO May 12, 2017 12-May-17 7-Jul-20
Br. Res. No. dtd.
7478 ISAGANI TRACY TOTANES TAGWAY May 12, 2017 12-May-17 27-Aug-20
Br. Res. No. dtd.
7479 IRENE JOY SOBREVILLA JULIAN May 12, 2017 12-May-17 30-Jul-20
Br. Res. No. dtd.
7480 ARDETH PALAG-OC PELAYO May 12, 2017 12-May-17 29-Apr-20
Br. Res. No. dtd.
7481 DICKIE DWIGHT DA-O LIKIGAN May 12, 2017 12-May-17 13-Jul-20
Br. Res. No. dtd.
7482 DARRELL JOE OCON ASUNCION May 12, 2017 12-May-17 25-Aug-20
Br. Res. No. dtd.
7483 FELIPE MAC TOLENTINO, JR. May 12, 2017 12-May-17 20-Feb-20
Br. Res. No. dtd.
7484 MA. FLORILIZ L. PEDERNAL May 12, 2017 12-May-17 18-Dec-20
Br. Res. No. dtd.
7485 JACKIELYN EVANGELISTA PASCUA May 12, 2017 12-May-17 30-Jun-20
Br. Res. No. dtd.
7486 ROSELYN JEREZA PALMA May 12, 2017 12-May-17 31-Jan-20
Br. Res. No. dtd.
7487 ROWENA GARCIA BRAVO May 12, 2017 12-May-17 5-Feb-20
Br. Res. No. dtd.
7488 ADRIAN MABUTE GOMEZ May 12, 2017 12-May-17 25-Aug-20
Br. Res. No. dtd.
7489 VICKY CHUA FERNANDEZ May 12, 2017 12-May-17 6-Aug-20
Br. Res. No. dtd.
7490 DAISY R. OPLEDA May 12, 2017 12-May-17 21-Dec-20
Br. Res. No. dtd.
7491 CATHERINE SORILLA CULA May 12, 2017 12-May-17 20-Aug-20

Page 746
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
IN THE PRACTICE OF PUBLIC ACCOUNTANCY
As of April 30, 2018
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.
7492 BURT AARON MAGBAGO CAVENTA May 12, 2017 12-May-17 24-Aug-20
Br. Res. No. dtd.
7493 REMEDIOS QUIBOTE CASICA May 12, 2017 12-May-17 31-Mar-20
Br. Res. No. dtd.
7494 HERMENEGILDA A. BANSON May 12, 2017 12-May-17 17-May-20
Br. Res. No. dtd.
7495 ELMERY ANN RESURRECCION DELA CRUZ May 12, 2017 12-May-17 10-Oct-20
Br. Res. No. dtd.
7496 EVELYN MAGBOO-SANTIAGO May 12, 2017 12-May-17 5-Dec-20
Br. Res. No. dtd.
7497 MARIA LEAH MARIANO LACANILAO May 12, 2017 12-May-17 25-Dec-20
Br. Res. No. dtd.
7498 DANIEL MARK ACUÑA INES May 12, 2017 12-May-17 10-Sep-20
Br. Res. No. dtd.
7499 MARY GRACE LIBARDO ALVISO May 12, 2017 12-May-17 6-Jul-20
Br. Res. No. dtd.
7500 RHODORA ANDRES-ALBERTO May 12, 2017 12-May-17 19-Aug-20
Br. Res. No. dtd.
7501 ZORAIDA MARIANO LIBUNAO May 12, 2017 12-May-17 14-Sep-20
Br. Res. No. dtd.
7502 JENNIFER TIPDAS VILLAREAL May 12, 2017 12-May-17 5-Feb-20
Br. Res. No. dtd.
7503 RICA INOCENCIO DELA CRUZ May 12, 2017 12-May-17 28-Oct-20
Br. Res. No. dtd.
7504 CECILLE ARBOLEDA CARRASCO May 12, 2017 12-May-17 14-Aug-20
Br. Res. No. dtd.
7505 DARIO TEGERERO QUILONA May 12, 2017 12-May-17 12-Nov-20
Br. Res. No. dtd.
7506 LAILAFE RUIZ BACALTOS May 12, 2017 12-May-17 5-Sep-20
Br. Res. No. dtd.
7507 LYZA SAN LUIS JAVIER May 12, 2017 12-May-17 5-Jun-20

Page 747
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
IN THE PRACTICE OF PUBLIC ACCOUNTANCY
As of April 30, 2018
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.
7508 LADY PRINCESS CALAHI SANTOS May 12, 2017 12-May-17 6-Feb-20
Br. Res. No. dtd.
7509 STEPHANIE IGOY SEBUCAO May 12, 2017 12-May-17 24-Sep-20
Br. Res. No. dtd.
7510 JOEMAR DAYOT SORGON May 12, 2017 12-May-17 19-Oct-20
Br. Res. No. dtd.
7511 AUBREY MARIE PACHONG SOBREVIÑAS May 12, 2017 12-May-17 14-Nov-20
Br. Res. No. dtd.
7512 BRYAN ENRIQUE TORRES May 12, 2017 12-May-17 12-Nov-20
Br. Res. No. dtd.
7513 JOCELYN R. MORALES May 12, 2017 12-May-17 11-Dec-20
Br. Res. No. dtd.
7514 CHRISTIAN ENTERIA WALAWALA May 12, 2017 12-May-17 9-Mar-20
Br. Res. No. dtd.
7515 MER ELISA LUCIO LOPEZ May 12, 2017 12-May-17 22-Jun-20
Br. Res. No. dtd.
7516 ALLAN FAJARDO MAGTIBAY May 12, 2017 12-May-17 10-Jan-20
Br. Res. No. dtd.
7517 LODELA PEDIGAN MAÑIBO May 12, 2017 12-May-17 9-Jun-20
Br. Res. No. dtd.
7518 AILEEN GATIL ERAMA May 12, 2017 12-May-17 22-Mar-20
Br. Res. No. dtd.
7519 VENUS CUIZON MADANGUIT May 12, 2017 12-May-17 13-Sep-20
Br. Res. No. dtd.
7520 ARVEE GAYE BALLUG TRINIDAD-BADUA May 12, 2017 12-May-17 29-Jan-20
Br. Res. No. dtd.
7521 JONA DIMAS ROMILLO May 12, 2017 12-May-17 9-Dec-20
Br. Res. No. dtd.
7522 CESAR ERAZO ALGERRE, JR. May 12, 2017 12-May-17 8-Feb-20
Br. Res. No. dtd.
7523 JOAN SALVADOR PUNZALAN May 12, 2017 12-May-17 5-Mar-20

Page 748
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
IN THE PRACTICE OF PUBLIC ACCOUNTANCY
As of April 30, 2018
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.
7524 AILEEN DILAG ROLDAN May 12, 2017 12-May-17 12-Oct-20
Br. Res. No. dtd.
7525 SALLY GURREA TAMPOS May 12, 2017 12-May-17 13-Sep-20
Br. Res. No. dtd.
7526 MAXIMO HINLAYAGAN DUNGOG, JR. May 12, 2017 12-May-17 15-Feb-20
Br. Res. No. dtd.
7527 DARIO B. BACUS May 12, 2017 12-May-17 6-Aug-20
Br. Res. No. dtd.
7528 RONALENE JOY BASADRE ACHAS May 12, 2017 12-May-17 20-Oct-20
Br. Res. No. dtd.
7529 ALEXANDER CORTES PARRERA May 12, 2017 12-May-17 12-Sep-20
Br. Res. No. dtd.
7530 RESVELYN BALLON May 12, 2017 12-May-17 20-Jun-20
Br. Res. No. dtd.
7531 DAVID TURA OSIDO May 12, 2017 12-May-17 19-Jan-20
Br. Res. No. dtd.
7532 MARINA DELA MERCED MERCADO May 12, 2017 12-May-17 18-Jul-20
Br. Res. No. dtd.
7533 GIAN MARCO MANALO GEMINIANO May 12, 2017 12-May-17 23-Sep-20
Br. Res. No. dtd.
7534 LOURDES TADENA LAUREANO May 12, 2017 12-May-17 17-Sep-20
Br. Res. No. dtd.
7535 VICENTE UBAN FULGARINAS May 12, 2017 12-May-17 22-Jan-20
Br. Res. No. dtd.
7536 IRENE LACAY PERDIDO May 12, 2017 12-May-17 22-Jul-20
Br. Res. No. dtd.
7537 NATALIE DIANE CHI CARIAGA May 12, 2017 12-May-17 18-Dec-20
Br. Res. No. dtd.
7538 AILYN SELVIDO PERNIA May 12, 2017 12-May-17 4-Oct-20
Br. Res. No. dtd.
7539 JOSIE MAY CABUENAS ESTORQUE May 12, 2017 12-May-17 6-Aug-20

Page 749
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
IN THE PRACTICE OF PUBLIC ACCOUNTANCY
As of April 30, 2018
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.
7540 JOANA PAULA CASTAÑEDA CLEMENTE May 12, 2017 12-May-17 20-Oct-20
Br. Res. No. dtd.
7541 LAUREEN CAMILLE CUEVAS TORREGOSA May 12, 2017 12-May-17 19-Feb-20
Br. Res. No. dtd.
7542 RICHMOND VALDEZ CRUZ May 12, 2017 12-May-17 1-Dec-20
Br. Res. No. dtd.
7543 ALLAN TENIO ZAMORA May 12, 2017 12-May-17 22-Aug-20
Br. Res. No. dtd.
7544 BERNADETHE NG BALAGOT May 12, 2017 12-May-17 26-Oct-20
Br. Res. No. dtd.
7545 JORDELITA OCAMPO PALISOC May 12, 2017 12-May-17 4-May-20
Br. Res. No. dtd.
7546 SANDY REYES FRONTERAS May 12, 2017 12-May-17 17-Oct-20
Br. Res. No. dtd.
7547 ANNA MARIE MILLORA MILLAPRE May 12, 2017 12-May-17 14-Mar-20
Br. Res. No. dtd.
7548 ROWENA DIONIDO NICON May 12, 2017 12-May-17 7-Apr-20
Br. Res. No. dtd.
7549 JENNELYN FUENTES GO May 12, 2017 12-May-17 27-Feb-20
Br. Res. No. dtd.
7550 MA. CRISTIA MAGALING PELIAS May 12, 2017 12-May-17 1-Apr-20
Br. Res. No. dtd.
7551 JULYN NYRIL PINEDA TIATCO May 12, 2017 12-May-17 5-Mar-20
Br. Res. No. dtd.
7552 CHERYL S. LOPEZ-CHU May 12, 2017 12-May-17 4-Oct-20
Br. Res. No. dtd.
7553 GISELLE ANN SARTE SAMANIEGO May 12, 2017 12-May-17 3-Jun-20
Br. Res. No. dtd.
7554 ROBERT MALLARI LACSON May 12, 2017 12-May-17 24-Apr-20
Br. Res. No. dtd.
7555 RIA MUHI ESPIRITU May 12, 2017 12-May-17 4-Mar-20

Page 750
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
IN THE PRACTICE OF PUBLIC ACCOUNTANCY
As of April 30, 2018
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.
7556 RONALD D. MABUNGA May 12, 2017 12-May-17 2-Feb-20
Br. Res. No. dtd.
7557 SALVILEA CATAPIA ALCANTARA May 12, 2017 12-May-17 24-May-17
Br. Res. No. dtd.
7558 MAY VENUS MANGUBAT May 12, 2017 12-May-17 25-Oct-20
Br. Res. No. dtd.
7559 CLIFFORD TAGUFA RAMOS May 12, 2017 12-May-17 29-Oct-20
Br. Res. No. dtd.
7560 CHRISTOPHER ATAMOSA METING May 12, 2017 12-May-17 29-Oct-20
Br. Res. No. dtd.
7561 EMMA MORILLA LAURETA May 12, 2017 12-May-17 26-Mar-20
Br. Res. No. dtd.
7562 JENNILYN ALAMAG HODREAL May 12, 2017 12-May-17 13-Dec-20
Br. Res. No. dtd.
7563 ELISEO NADALA TEJADA May 12, 2017 12-May-17 14-Jun-20
Br. Res. No. dtd.
7564 CLARE ANDRES RAYMUNDO May 12, 2017 12-May-17 15-Mar-20
Br. Res. No. dtd.
7565 ROSALINDA R. DE GUZMAN May 12, 2017 12-May-17 10-Jul-20
Br. Res. No. dtd.
7566 ALDRIN ASTORGA AGUILA May 12, 2017 12-May-17 9-May-20
Br. Res. No. dtd.
7567 MARK UMACAM MALIC May 12, 2017 12-May-17 21-Sep-20
Br. Res. No. dtd.
7568 ELIZABETH CAPIO FORMALEJO May 12, 2017 12-May-17 23-Feb-20
Br. Res. No. dtd.
7569 CLARO L. SACOTE May 12, 2017 12-May-17 24-Sep-20
Br. Res. No. dtd.
7570 ROY ANTHONY ANTONIO VENTURA May 12, 2017 12-May-17 24-Oct-20
Br. Res. No. dtd.
7571 ONISIMO LOPEZ PRADO May 12, 2017 12-May-17 16-Feb-20

Page 751
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
IN THE PRACTICE OF PUBLIC ACCOUNTANCY
As of April 30, 2018
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.
7572 FERRANDO SISON MENDOZA May 12, 2017 12-May-17 5-Jan-20
Br. Res. No. dtd.
7573 MARY JENELLE C. PALMA May 12, 2017 12-May-17 18-Oct-20
Br. Res. No. dtd.
7574 ALFREDO T. DAVID May 12, 2017 12-May-17 8-Nov-20
Br. Res. No. dtd.
7575 KAYLE PEREZ BATHAN May 12, 2017 12-May-17 21-Dec-20
Br. Res. No. dtd.
7576 MILA CHAN DUNGOG May 12, 2017 12-May-17 2-Mar-20
Br. Res. No. dtd.
7577 BENJAMIN DANG-I OLOWAN, JR. May 12, 2017 12-May-17 15-Apr-20
Br. Res. No. dtd.
7578 MARY ANN EDNALINO QUIZON May 12, 2017 12-May-17 19-May-20
Br. Res. No. dtd.
7579 JOSE BERNARTE CONEL, III May 12, 2017 12-May-17 14-Jun-20
Br. Res. No. dtd.
7580 JACQUELINE VILLAHERMOSA JAVIER May 12, 2017 12-May-17 4-Dec-20
Br. Res. No. dtd.
7581 JOSHUA LUSONG ESTAÑO May 12, 2017 12-May-17 6-Jun-20
Br. Res. No. dtd.
7582 SUZITH HANDUGAN BODOTA May 12, 2017 12-May-17 14-Jan-20
Br. Res. No. dtd.
7583 MA. DOLORES R. ALVAREZ May 12, 2017 12-May-17 4-Apr-20
Br. Res. No. dtd.
7584 JAYSON LOPEZ DELA CRUZ May 12, 2017 12-May-17 15-Oct-20
Br. Res. No. dtd.
7585 ROMEO C. AGUAS, JR. May 12, 2017 12-May-17 10-Dec-20
Br. Res. No. dtd.
7586 CATHERINE CUDAPAS SALVATIERRA May 12, 2017 12-May-17 6-Mar-20
Br. Res. No. dtd.
7587 EMILIO BAGAOISAN TOLENADA May 12, 2017 12-May-17 9-Dec-20

Page 752
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
IN THE PRACTICE OF PUBLIC ACCOUNTANCY
As of April 30, 2018
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.
7588 MARIA CANDELARIA MANAYAN CLEOFAS May 12, 2017 12-May-17 2-Feb-20
Br. Res. No. dtd.
7589 IVAN RIC MAGALLANES FRANCIA May 12, 2017 12-May-17 31-Aug-20
Br. Res. No. dtd.
7590 JOANNA CASTILLO BAUTISTA May 12, 2017 12-May-17 27-Dec-20
Br. Res. No. dtd.
7591 HONEY LEANN ONG CHAO May 12, 2017 12-May-17 9-May-20
Br. Res. No. dtd.
7592 CHERRY-AMOR ONG CHAO May 12, 2017 12-May-17 28-Jan-20
Br. Res. No. dtd.
7593 MARY ANN D. MANRIQUE May 12, 2017 12-May-17 28-Jul-20
Br. Res. No. dtd.
7594 CECILIA P. ESPINO May 12, 2017 12-May-17 29-Sep-20
Br. Res. No. dtd.
7595 JAMES VIER TECSON GARCIA May 12, 2017 12-May-17 25-Jan-20
Br. Res. No. dtd.
7596 CLARENCE RAIT CLACIO May 12, 2017 12-May-17 27-Jan-20
Br. Res. No. dtd.
7597 CELESTINA F. SUGAY May 12, 2017 12-May-17 13-Dec-20
Br. Res. No. dtd.
7598 LUALHATI DE JESUS CANTARA May 12, 2017 12-May-17 28-May-20
Br. Res. No. dtd.
7599 BONIFACIO CRUZ AMBROCIO May 12, 2017 12-May-17 14-May-20
Br. Res. No. dtd.
7600 RAYMOND DE JESUS FLAUTA May 12, 2017 12-May-17 21-Oct-20
Br. Res. No. dtd.
7601 EDITHA CAPAROS ESPERANZA May 12, 2017 12-May-17 27-Jan-20
Br. Res. No. dtd.
7602 ARNOLD DEAN MALLARI May 12, 2017 12-May-17 5-Feb-20
Br. Res. No. dtd.
7603 SHEENA TIGLAO SANTOS May 12, 2017 12-May-17 26-Aug-20

Page 753
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
IN THE PRACTICE OF PUBLIC ACCOUNTANCY
As of April 30, 2018
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.
7604 JANELYN O. ANICIETE May 12, 2017 12-May-17 11-Dec-20
Br. Res. No. dtd.
7605 ROMIE LIBRADO TURQUEZA May 12, 2017 12-May-17 4-Sep-20
Br. Res. No. dtd.
7606 MELISSA O. PAGCALIWAGAN May 12, 2017 12-May-17 30-Apr-20
Br. Res. No. dtd.
7607 SUSAN SOPOCO CABELLO May 12, 2017 12-May-17 7-Sep-20
Br. Res. No. dtd.
7608 MARICEL A. TAPIADOR May 12, 2017 12-May-17 31-Dec-20
Br. Res. No. dtd.
7609 JOSE TION TAN, JR. May 12, 2017 12-May-17 22-Jul-20
Br. Res. No. dtd.
7610 AVELINA C. GURREA May 12, 2017 12-May-17 10-Nov-20
Br. Res. No. dtd.
7611 MELIZZA ANNE LANTIN HERNANDEZ May 12, 2017 12-May-17 26-Jun-20
Br. Res. No. dtd.
7612 FRANCKLINE CORDOVA BANIQUED May 12, 2017 12-May-17 10-Nov-20
Br. Res. No. dtd.
7613 JUDY MONTANO CABRERA May 12, 2017 12-May-17 12-Nov-20
Br. Res. No. dtd.
7614 MARISTELLA D. STA. MARIA May 12, 2017 12-May-17 25-Apr-20
Br. Res. No. dtd.
7615 RHAIAN BARIACTO ABONG May 12, 2017 12-May-17 11-Nov-20
Br. Res. No. dtd.
7616 JOHN MICHAEL MARFIL GORDON May 12, 2017 12-May-17 4-Jan-20
Br. Res. No. dtd.
7617 EMERLITA O. UY May 12, 2017 12-May-17 14-Nov-20
Br. Res. No. dtd.
7618 ANA MARIE A. MOLANO May 12, 2017 12-May-17 1-Apr-20
Br. Res. No. dtd.
7619 MYRNA Q. BANZON May 12, 2017 12-May-17 8-Dec-20

Page 754
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
IN THE PRACTICE OF PUBLIC ACCOUNTANCY
As of April 30, 2018
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.
7620 NORMA PLATON CEROMA May 12, 2017 12-May-17 27-Jul-20
Br. Res. No. dtd.
7621 RACHELLE MAE MORRE LAGUNA May 12, 2017 12-May-17 27-Apr-20
Br. Res. No. dtd.
7622 HERBERT MENDOZA LANIP May 12, 2017 12-May-17 13-Mar-20
Br. Res. No. dtd.
7623 MARIO IAN MORAL PABUNAN May 12, 2017 12-May-17 14-Sep-20
Br. Res. No. dtd.
7624 MARIA GIZELLA G. BAUTISTA May 12, 2017 12-May-17 12-Dec-20
Br. Res. No. dtd.
7625 ARIANNE MANLAPAZ DEL ROSARIO May 12, 2017 12-May-17 25-Sep-20
Br. Res. No. dtd.
7626 MICHAEL AMATORIO PEREZ May 12, 2017 12-May-17 14-Jan-20
Br. Res. No. dtd.
7627 GRACE PASTORAL PEREZ May 12, 2017 12-May-17 21-May-20
Br. Res. No. dtd.
7628 MA. SARAH E. DIVINAGRACIA May 12, 2017 12-May-17 27-Jan-20
Br. Res. No. dtd.
7629 KATHLEEN JOY UY MATIC May 12, 2017 12-May-17 14-Sep-20
Br. Res. No. dtd.
7630 ALEX QUE GURREA May 12, 2017 12-May-17 21-Mar-20
Br. Res. No. dtd.
7631 ANA MARIE PUA DACUNO May 12, 2017 12-May-17 23-Feb-20
Br. Res. No. dtd.
7632 RICO HISU-AN CASTILLO May 12, 2017 12-May-17 7-Feb-20
Br. Res. No. dtd.
7633 ARTHURO B. PASCUAL May 12, 2017 12-May-17 29-Apr-20
Br. Res. No. dtd.
7634 MELISSA CAMPOSAGRADO ESGUERRA May 12, 2017 12-May-17 29-Nov-20
Br. Res. No. dtd.
7635 GENEVIVE DICEN GABION May 12, 2017 12-May-17 3-Jan-20

Page 755
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
IN THE PRACTICE OF PUBLIC ACCOUNTANCY
As of April 30, 2018
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.
7636 MELANIE MARANGA LIM May 12, 2017 12-May-17 30-Apr-20
Br. Res. No. dtd.
7637 JOSEFINA O. MACABASCO May 12, 2017 12-May-17 19-Mar-20 CANCELLED in favor in partnership under the name of ODSINADA M
Br. Res. No. dtd.
7638 ELSA E. ABRIO May 12, 2017 12-May-17 2-May-20
Br. Res. No. dtd.
7639 JERMELYN N. ESTRADA May 12, 2017 12-May-17 26-Sep-20
Br. Res. No. dtd.
7640 MARIFEL Q. VICENTE May 12, 2017 12-May-17 16-Jan-20
Br. Res. No. dtd.
7641 RUBY CABALLERO BUENAFE May 12, 2017 12-May-17 9-Jun-20
Br. Res. No. dtd.
7642 DALISAY GRACE M. SARADOR May 12, 2017 12-May-17 18-May-20
Br. Res. No. dtd.
7643 ISAGANI PASCUAL BUHAIN May 12, 2017 12-May-17 29-Jan-20
Br. Res. No. dtd.
7644 GAYLE GUIBAO ALCALA May 12, 2017 12-May-17 28-Mar-20
Br. Res. No. dtd.
7645 PHIA NHELL LUANGRUNGRUANG GAOAT May 12, 2017 12-May-17 18-Jan-20
Br. Res. No. dtd.
7646 CARLO ANGELO CANCIO NICOLAS May 12, 2017 12-May-17 2-Jun-20
Br. Res. No. dtd.
7647 ANTONINA S. AYCO May 12, 2017 12-May-17 1-Nov-20
Br. Res. No. dtd.
7648 LUCKY JAMES SIUAGAN ABEL May 12, 2017 12-May-17 24-May-20
Br. Res. No. dtd.
7649 TERESITA LU GUIRITAN May 12, 2017 12-May-17 25-Jun-20
Br. Res. No. dtd.
7650 LYDIA P. SAMONTE May 12, 2017 12-May-17 19-Oct-20
Br. Res. No. dtd.
7651 ASHLEY JOY LANGATO CUARESMA May 12, 2017 12-May-17 2-Jun-20

Page 756
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
IN THE PRACTICE OF PUBLIC ACCOUNTANCY
As of April 30, 2018
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.
7652 ANDREIU MARK SALVADOR ESMELE May 12, 2017 12-May-17 18-Jun-20
Br. Res. No. dtd.
7653 MICHAEL STEVE MACARAEG CRUZ May 12, 2017 12-May-17 29-Apr-20
Br. Res. No. dtd.
7654 JAQUELINE FORONES AMPO May 12, 2017 12-May-17 19-Mar-20
Br. Res. No. dtd.
7655 JAMIE REYES JUMAQUIO May 12, 2017 12-May-17 4-Jun-20
Br. Res. No. dtd.
7656 MERCEDARIA TAN LIM May 12, 2017 12-May-17 28-Jan-20
Br. Res. No. dtd.
7657 LINA RODRIGUEZ MACARAIG May 12, 2017 12-May-17 22-Apr-20
Br. Res. No. dtd.
7658 JAIME I. CORDEZ, JR. May 12, 2017 12-May-17 26-Dec-20
Br. Res. No. dtd.
7659 ANA MARGARITA ESCOBAR BALINGASA May 12, 2017 12-May-17 10-Jun-20
Br. Res. No. dtd.
7660 ANNA DANICA COLLANTES RAMOS May 12, 2017 12-May-17 29-Jun-20
Br. Res. No. dtd.
7661 DEMY OLALAN OJOS May 12, 2017 12-May-17 24-Dec-20
Br. Res. No. dtd.
7662 JOAN CABARRUBIAS RUMBAOA May 12, 2017 12-May-17 29-Jan-20
Br. Res. No. dtd.
7663 JENNEATH NOO DAVID May 12, 2017 12-May-17 29-Apr-20
Br. Res. No. dtd.
7664 MAR LAUREN ANIL SERRANO NICOLAS May 12, 2017 12-May-17 15-Jul-20
Br. Res. No. dtd.
7665 HACER VISDA PONIO May 12, 2017 12-May-17 9-Oct-20
Br. Res. No. dtd.
7666 LIWLIWA P. SANTOS May 12, 2017 12-May-17 10-Jan-20
Br. Res. No. dtd.
7667 HELEN GAMBOA CONSTANTINO May 12, 2017 12-May-17 11-Mar-20

Page 757
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
IN THE PRACTICE OF PUBLIC ACCOUNTANCY
As of April 30, 2018
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.
7668 JOANN CATANGAY REMO-MACALA May 12, 2017 12-May-17 18-Oct-20
Br. Res. No. dtd.
7669 LUCILA VILLENA HERNANDEZ May 12, 2017 12-May-17 31-Oct-20
Br. Res. No. dtd.
7670 JESSIE DIMACULANGAN DIMAANO May 12, 2017 12-May-17 8-Dec-20
Br. Res. No. dtd.
7671 CRISTINA B. TOLENTINO May 12, 2017 12-May-17 20-Aug-20
Br. Res. No. dtd.
7672 JULIE ARAÑEZ DE OCAMPO May 12, 2017 12-May-17 25-Jun-20
Br. Res. No. dtd.
7673 MARY JOY AGUILAR BRUCAL May 12, 2017 12-May-17 5-Oct-20
Br. Res. No. dtd.
7674 GILBERT ASIDO BUENO May 12, 2017 12-May-17 5-Jul-20
Br. Res. No. dtd.
7675 LEA ILAGAN CONVENTO May 12, 2017 12-May-17 21-Oct-20
Br. Res. No. dtd.
7676 SONNY CAPULONG URFANO May 12, 2017 12-May-17 3-Mar-20
Br. Res. No. 05
7677 L.GOMEZ PARTNERS AND CO. dtd. Feb. 1, 2018 29-Jun-17 30-Jan-20
Br. Res. No. 05
7678 MACASAET, DEVEZA, MACASAET & CO. dtd. Feb. 1, 2018 29-Jun-17 9-Mar-20
Br. Res. No. 05
7679 AGARAO & ASSOCIATES dtd. Feb. 1, 2018 29-Jun-17 3-Feb-20
Br. Res. No. 05
7680 MALABONGA REYES SUMAPID AND CO. dtd. Feb. 1, 2018 29-Jun-17 30-Aug-20
Br. Res. No. 05
7681 B. BAUTISTA, O. PABILLON & ASSOCIATES dtd. Feb. 1, 2018 29-Jun-17 9-Sep-20
Br. Res. No. 05
dtd. February 1,
7682 ARLINE O. VILLALUZ 2018 29-Jun-17 2-Sep-20

Page 758
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
IN THE PRACTICE OF PUBLIC ACCOUNTANCY
As of April 30, 2018
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. 05
dtd. February 1,
7683 VICENTE TAN LOBATON, III 2018 29-Jun-17 8-Dec-20
Br. Res. No. 05
dtd. February 1,
7684 FELISA MADRIGAL DALOPE 2018 29-Jun-17 14-Jul-20
Br. Res. No. 05
dtd. February 1,
7685 JOY SUPERALES SALAO 2018 29-Jun-17 10-Nov-20
Br. Res. No. 05
dtd. February 1,
7686 KRISTINA CARLA GEÑOSO CORTEZ 2018 29-Jun-17 24-Oct-20
Br. Res. No. 05
dtd. February 1,
7687 LORENZO MIÑA GAVERIA 2018 29-Jun-17 5-Sep-20
Br. Res. No. 05
dtd. February 1,
7688 JONATHAN RANIS GALORIO 2018 29-Jun-17 9-Dec-20
Br. Res. No. 05
dtd. February 1,
7689 EDMUND PAJUELAS ESTABAYA 2018 29-Jun-17 1-Apr-20
Br. Res. No. 05
dtd. February 1,
7690 WILFRED MAAÑO GARCIA 2018 29-Jun-17 11-Mar-20
Br. Res. No. 05
dtd. February 1,
7691 CATHERINE ARANGCON OGABANG 2018 29-Jun-17 30-Mar-20
Br. Res. No. 05
dtd. February 1,
7692 ARABELLA ARATEA ROXAS 2018 29-Jun-17 22-Nov-20
Br. Res. No. 05
dtd. February 1,
7693 PAOLA KATRINA HINOGUIN VALDECAÑAS 2018 29-Jun-17 11-Nov-20

Page 759
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
IN THE PRACTICE OF PUBLIC ACCOUNTANCY
As of April 30, 2018
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. 05
dtd. February 1,
7694 EDILENE RENDON BERNAL 2018 29-Jun-17 13-Oct-20
Br. Res. No. 05
dtd. February 1,
7695 JOMELIA SAN JUAN QUETULIO 2018 29-Jun-17 20-Aug-20
Br. Res. No. 05
dtd. February 1,
7696 JOCELYN CRUDA ARQUION 2018 29-Jun-17 21-Mar-20
Br. Res. No. 05
dtd. February 1,
7697 RAMON FUNTANARES SINAG 2018 29-Jun-17 31-Aug-20
Br. Res. No. 05
dtd. February 1,
7698 MENANDRO PASCUAL HUMACAD 2018 29-Jun-17 20-Jun-20
Br. Res. No. 05
dtd. February 1,
7699 MARK REAGAN SIDAYON LUMAPAT 2018 29-Jun-17 25-Apr-20
Br. Res. No. 05
dtd. February 1,
7700 RAFAEL P. LUCES 2018 29-Jun-17 3-Jan-20
Br. Res. No. 05
dtd. February 1,
7701 MARIANNE KRISTEL VIGGAYAN ABUGAN 2018 29-Jun-17 13-Apr-20
Br. Res. No. 05
dtd. February 1,
7702 GENER CORPUZ BATALLA 2018 29-Jun-17 10-Nov-20
Br. Res. No. 05
dtd. February 1,
7703 FLOR FLORES MENDOZA 2018 29-Jun-17 31-Jan-20
Br. Res. No. 05
dtd. February 1,
7704 RACHELL RICACHO VACAL 2018 29-Jun-17 19-Mar-20

Page 760
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
IN THE PRACTICE OF PUBLIC ACCOUNTANCY
As of April 30, 2018
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. 05
dtd. February 1,
7705 MARICAR VILLANUEVA ARRIOLA 2018 29-Jun-17 22-Feb-20
Br. Res. No. 05
dtd. February 1,
7706 ROMULO CABUNGCAL DANONG, JR 2018 29-Jun-17 15-Feb-20
Br. Res. No. 05
dtd. February 1,
7707 RONA COSTOSA OIDEM 2018 29-Jun-17 14-Jan-20
Br. Res. No. 05
dtd. February 1,
7708 HERNANDO DENOSTA DIOCERA 2018 29-Jun-17 13-May-20
Br. Res. No. 05
dtd. February 1,
7709 ROSILA A. TABUENA 2018 29-Jun-17 3-Aug-20
Br. Res. No. 05
dtd. February 1,
7710 MARVIN TIROL SAMBILAD 2018 29-Jun-17 20-Jan-20
Br. Res. No. 05
dtd. February 1,
7711 SADIRI DALEJA DAMO 2018 29-Jun-17 21-Jan-20
Br. Res. No. 05
dtd. February 1,
7712 MARIDETH M. LEPON 2018 29-Jun-17 22-Jul-20
Br. Res. No. 05
dtd. February 1,
7713 ELMIDIO ABALOS BAGAS, JR. 2018 29-Jun-17 4-Sep-20
Br. Res. No. 05
dtd. February 1,
7714 LIANNE NAVARRO SADIANG-ABAY 2018 29-Jun-17 19-Sep-20
Br. Res. No. 05
dtd. February 1,
7715 MARISSA CO 2018 29-Jun-17 8-Jun-20

Page 761
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
IN THE PRACTICE OF PUBLIC ACCOUNTANCY
As of April 30, 2018
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. 05
dtd. February 1,
7716 MA. TERESA V. GONZALES 2018 29-Jun-17 15-Sep-20
Br. Res. No. 05
dtd. February 1,
7717 RAUL SARNO DE LA PEÑA 2018 29-Jun-17 16-May-20
Br. Res. No. 05
dtd. February 1,
7718 ELIZABETH ABELEDA ASI 2018 29-Jun-17 7-Jun-20
Br. Res. No. 05
dtd. February 1,
7719 JOSELITO MANIQUIZ TECSON 2018 29-Jun-17 10-Jun-20
Br. Res. No. 05
dtd. February 1,
7720 JOY CUDAL SIGUA 2018 29-Jun-17 7-Jan-20
Br. Res. No. 05
dtd. February 1,
7721 ELMARD ALOJADO SO 2018 29-Jun-17 1-May-20
Br. Res. No. 05
dtd. February 1,
7722 GERARDO MACASAQUIT MELEGRITO 2018 29-Jun-17 21-May-20
Br. Res. No. 05
dtd. February 1,
7723 LAARNI BALLELOS SACULO 2018 29-Jun-17 27-Apr-20
Br. Res. No. 05
dtd. February 1,
7724 THELMA D. TESORO 2018 29-Jun-17 14-Apr-20
Br. Res. No. 05
dtd. February 1,
7725 JENNELY ORQUILLANO BARRERA 2018 29-Jun-17 28-Jun-20
Br. Res. No. 05
dtd. February 1,
7726 ROXANNE ARETA ALDAY 2018 29-Jun-17 25-Sep-20

Page 762
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
IN THE PRACTICE OF PUBLIC ACCOUNTANCY
As of April 30, 2018
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. 05
dtd. February 1,
7727 JAMES PATRICK QUITCO BONUS 2018 29-Jun-17 7-Dec-20
Br. Res. No. 05
dtd. February 1,
7728 JENNIFER BANIQUED MACARAEG 2018 29-Jun-17 21-Feb-20
Br. Res. No. 05
dtd. February 1,
7729 NIEZEL KATHRYN RONDARIO FERNANDO 2018 29-Jun-17 18-Sep-20
Br. Res. No. 05
dtd. February 1,
7730 FELIX ERAÑO PAKINGGAN UY 2018 29-Jun-17 19-Oct-20
Br. Res. No. 05
dtd. February 1,
7731 YOLANDA ANTONES BILO 2018 29-Jun-17 19-Dec-20
Br. Res. No. 05
dtd. February 1,
7732 JOANA ZEPHERINE COVITA JULIANA 2018 29-Jun-17 14-Sep-20
Br. Res. No. 05
dtd. February 1,
7733 OSCAR ANDRES SABLE 2018 29-Jun-17 22-Nov-20
Br. Res. No. 05
dtd. February 1,
7734 MAUREEN MANALOTO SORIANO 2018 29-Jun-17 21-Oct-20
Br. Res. No. 05
dtd. February 1,
7735 JANET CLARINDA TAGARINO AUSTRIA 2018 29-Jun-17 12-Jun-20
Br. Res. No. 05
dtd. February 1,
7736 MARICHU LEAR SANGUTAN 2018 29-Jun-17 19-Jul-20
Br. Res. No. 05
dtd. February 1,
7737 BRIAN MANALO OLEGARIO 2018 29-Jun-17 22-May-20

Page 763
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
IN THE PRACTICE OF PUBLIC ACCOUNTANCY
As of April 30, 2018
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. 05
dtd. February 1,
7738 RANDY V. SARAZA 2018 29-Jun-17 1-Dec-20
Br. Res. No. 05
dtd. February 1,
7739 JENICA ROMA LOPEZ DE VERA 2018 29-Jun-17 31-Aug-20
Br. Res. No. 05
dtd. February 1,
7740 LORENA YABUT TUIBEO 2018 29-Jun-17 28-Apr-20
Br. Res. No. 05
dtd. February 1,
7741 KRIS JEFFERSON PAGUIO DIMALANTA 2018 29-Jun-17 9-May-20
Br. Res. No. 05
dtd. February 1,
7742 MARIE ANTONETTE ABAS BOBON 2018 29-Jun-17 13-Jun-20
Br. Res. No. 05
dtd. February 1,
7743 GERINO MATA DOLORFINO 2018 29-Jun-17 27-Jul-20
Br. Res. No. 05
dtd. February 1,
7744 RUBY CONCEPCION VICTORIA TASI 2018 29-Jun-17 11-Dec-20
Br. Res. No. 05
dtd. February 1,
7745 DENNIS DIONSON PANGANIBAN 2018 29-Jun-17 15-Aug-20
Br. Res. No. 05
dtd. February 1,
7746 LUISITO GRAN SANTOS, JR. 2018 29-Jun-17 24-Mar-20
Br. Res. No. 05
dtd. February 1,
7747 GIRLIE DELORINO BACAOCO 2018 29-Jun-17 25-Dec-20
Br. Res. No. 05
dtd. February 1,
7748 VANESSA JOY MONES TIMOGAN 2018 29-Jun-17 28-Oct-20

Page 764
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
IN THE PRACTICE OF PUBLIC ACCOUNTANCY
As of April 30, 2018
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. 05
dtd. February 1,
7749 ANA MARIA SAN JUAN SALVADOR 2018 29-Jun-17 2-Jun-20
Br. Res. No. 05
dtd. February 1,
7750 EFREN V. REYES 2018 29-Jun-17 11-Jun-20
Br. Res. No. 05
dtd. February 1,
7751 ARLYN DADO RAPANAN 2018 29-Jun-17 23-Feb-20
Br. Res. No. 05
dtd. February 1,
7752 JUAN PASCUAL CENIZA COSARE 2018 29-Jun-17 17-May-20
Br. Res. No. 05
dtd. February 1,
7753 MA. LUISA SEBASTIAN COSARE 2018 29-Jun-17 1-May-20
Br. Res. No. 05
dtd. February 1,
7754 MARIAN ICAY ABARQUEZ 2018 29-Jun-17 9-Feb-20
Br. Res. No. 05
dtd. February 1,
7755 ERWIN RAMOS DIAZ 2018 29-Jun-17 10-Nov-20
Br. Res. No. 05
dtd. February 1,
7756 BERNARDO NOVENO BERGADO 2018 29-Jun-17 20-Aug-20
Br. Res. No. 05
dtd. February 1,
7757 EDISA PARAS DELESTE 2018 29-Jun-17 20-Aug-20
Br. Res. No. 05
dtd. February 1,
7758 SHARIANNE ANICETE ZANTUA 2018 29-Jun-17 20-Nov-20
Br. Res. No. 05
dtd. February 1,
7759 MARCELINA M. HERNANDEZ 2018 29-Jun-17 26-Apr-20

Page 765
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
IN THE PRACTICE OF PUBLIC ACCOUNTANCY
As of April 30, 2018
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. 05
dtd. February 1,
7760 CECILIA J. MORALES 2018 29-Jun-17 3-Jun-20
Br. Res. No. 05
dtd. February 1,
7761 LILANE MERCADO ESMERO 2018 29-Jun-17 1-Nov-20
Br. Res. No. 05
dtd. February 1,
7762 ENRIQUE CHUNG PINOS 2018 29-Jun-17 25-Jul-20
Br. Res. No. 05
dtd. February 1,
7763 CELESTINA ATATADO FAMOSO 2018 29-Jun-17 6-Apr-20
Br. Res. No. 05
dtd. February 1,
7764 JOVELYN BUTLAY ESCRANDA 2018 29-Jun-17 20-Oct-20
Br. Res. No. 05
dtd. February 1,
7765 JULIUS CARIAGA GARINGAN 2018 29-Jun-17 31-Jul-20
Br. Res. No. 05
dtd. February 1,
7766 BRYAN B. GANABA 2018 29-Jun-17 20-Jan-20
Br. Res. No. 05
dtd. February 1,
7767 JOMYR SAJOL EGUNA 2018 29-Jun-17 11-Jun-20
Br. Res. No. 05
dtd. February 1,
7768 GIL JOSE SAGARA SARTE 2018 29-Jun-17 1-Sep-20
Br. Res. No. 05
dtd. February 1,
7769 MARIA THERESA NAVARRETE DELOS SANTOS 2018 29-Jun-17 20-Jun-20
Br. Res. No. 05
dtd. February 1,
7770 ELIZABETH CARANZO HERNANDEZ 2018 29-Jun-17 15-Nov-20

Page 766
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
IN THE PRACTICE OF PUBLIC ACCOUNTANCY
As of April 30, 2018
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. 05
dtd. February 1,
7771 JULIUS CEASAR IMPERIAL CRUZ 2018 29-Jun-17 18-Aug-20
Br. Res. No. 05
dtd. February 1,
7772 JOSE GAYLON KEMPIS 2018 29-Jun-17 7-Apr-20
Br. Res. No. 05
dtd. February 1,
7773 RICHIELLE CARPIO MAMITAG 2018 29-Jun-17 12-Dec-20
Br. Res. No. 05
dtd. February 1,
7774 RAQUEL LASTIMOSA JAMENA 2018 29-Jun-17 5-Oct-20
Br. Res. No. 05
dtd. February 1,
7775 LYDIA OBAOB ITANG 2018 29-Jun-17 30-Mar-20
Br. Res. No. 05
dtd. February 1,
7776 ERNESTO CENTINO REYES, III 2018 29-Jun-17 1-Oct-20
Br. Res. No. 05
dtd. February 1,
7777 MARIA ESPERANZA REBOSA DELLOSA 2018 29-Jun-17 29-Oct-20
Br. Res. No. 05
dtd. February 1,
7778 JOY ANDOY LLORANDO 2018 29-Jun-17 28-Oct-20
Br. Res. No. 05
dtd. February 1,
7779 JESREL ZONIO ACADEMIA 2018 29-Jun-17 24-Feb-20
Br. Res. No. 05
dtd. February 1,
7780 RICHELLE ROXAS PAMBID 2018 29-Jun-17 10-Jul-20
Br. Res. No. 05
dtd. February 1,
7781 BEATRIZ G. ALMOSA 2018 29-Jun-17 30-Sep-20

Page 767
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
IN THE PRACTICE OF PUBLIC ACCOUNTANCY
As of April 30, 2018
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. 05
dtd. February 1,
7782 BERNADETTE O. REYES 2018 29-Jun-17 5-Jan-20
Br. Res. No. 05
dtd. February 1,
7783 RUSTICO SANTOS BERNARDO 2018 29-Jun-17 9-Oct-20
Br. Res. No. 05
dtd. February 1,
7784 MARY ANN DONAYRE LLORCA 2018 29-Jun-17 9-Jun-20
Br. Res. No. 05
dtd. February 1,
7785 DONNABEE KATHRYN SALUNDAY MAYLEM 2018 29-Jun-17 16-Jul-20
Br. Res. No. dtd.
7786 YOLANDA C. MAGSUMBOL July 18, 2017 18-Jul-17 20-Aug-20
Br. Res. No. dtd.
7787 QUILAB & GARSUTA, CPAS July 18, 2017 18-Jul-17 5-Jul-20
Br. Res. No. dtd.
7788 AMANDO BESORIO VICTORIO, JR. July 18, 2017 18-Jul-17 23-Dec-20
Br. Res. No. dtd.
7789 MA. ANGELES RAÑOLA BEDRUZ-SUMAGUI July 18, 2017 18-Jul-17 10-Aug-20
Br. Res. No. dtd.
7790 LISA JANE BATULANON ARANAS July 18, 2017 18-Jul-17 8-Aug-20
Br. Res. No. dtd.
7791 CARMELA J. VALBUENA-PAAÑO July 18, 2017 18-Jul-17 2-Apr-20
Br. Res. No. dtd.
7792 JOANNA GABRIEL BULAHAN July 18, 2017 18-Jul-17 12-Jun-20
Br. Res. No. dtd.
7793 JOSEPH IVAN VIALA CALALANG July 18, 2017 18-Jul-17 4-Nov-20
Br. Res. No. dtd.
7794 JACQUELINE DIONISIO SY July 18, 2017 18-Jul-17 29-Jun-20
Br. Res. No. dtd.
7795 ANGELITA JAVALLA RAVALO July 18, 2017 18-Jul-17 8-Mar-20

Page 768
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
IN THE PRACTICE OF PUBLIC ACCOUNTANCY
As of April 30, 2018
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.
7796 JAY M. ARGUEZA July 18, 2017 18-Jul-17 16-Jan-20
Br. Res. No. dtd.
7797 GODOFREDO LLAMADO TOLORES July 18, 2017 18-Jul-17 18-Sep-20
Br. Res. No. dtd.
7798 REYMUNDO MABBORANG MANGANTULAO, JR. July 18, 2017 18-Jul-17 4-Dec-20
Br. Res. No. dtd.
7799 JESSICA SAGARAL MATIBAG July 18, 2017 18-Jul-17 5-Feb-20
Br. Res. No. dtd.
7800 RALPH HENRY MAGCAMIT MAGDALITA July 18, 2017 18-Jul-17 23-Jan-20
Br. Res. No. dtd.
7801 ZENAIDA P. MASAQUEL July 18, 2017 18-Jul-17 10-Nov-20
Br. Res. No. dtd.
7802 ELEANOR P. RIVERA July 18, 2017 18-Jul-17 7-Nov-20
Br. Res. No. dtd.
7803 LYNEL URETA GALLEROS July 18, 2017 18-Jul-17 29-Oct-20
Br. Res. No. dtd.
7804 ALEX-CHRISTIAN DANGCIL WILLIAM July 18, 2017 18-Jul-17 4-Jun-20
Br. Res. No. dtd.
7805 CANDY FONACIER TALENS July 18, 2017 18-Jul-17 2-Aug-20
Br. Res. No. dtd.
7806 SEAN ACEDILLA DOLAR July 18, 2017 18-Jul-17 23-Dec-20
Br. Res. No. dtd.
7807 ROSEMARIE CORONADO GATLABAYAN July 18, 2017 18-Jul-17 8-Sep-20
Br. Res. No. dtd.
7808 JOSELITO A. DEL PILAR July 18, 2017 18-Jul-17 5-Oct-20
Br. Res. No. dtd.
7809 MARK LESTER GABUTERO SERAFIN July 18, 2017 18-Jul-17 7-Sep-20
Br. Res. No. dtd.
7810 LIGAYA SAMSON INTAL July 18, 2017 18-Jul-17 6-Oct-20
Br. Res. No. dtd.
7811 RON JAY MENDOZA HIZON July 18, 2017 18-Jul-17 18-Dec-20

Page 769
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
IN THE PRACTICE OF PUBLIC ACCOUNTANCY
As of April 30, 2018
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.
7812 JOSEPHINE CATABONA VIERNES July 18, 2017 18-Jul-17 28-Nov-20
Br. Res. No. dtd.
7813 JANELLE RINGOR GUZMAN July 18, 2017 18-Jul-17 7-Jun-20
Br. Res. No. dtd.
7814 FIRMA GUILLANO ALMOSURA July 18, 2017 18-Jul-17 31-Jul-20
Br. Res. No. dtd.
7815 LORNA MALICDEM CALDERON July 18, 2017 18-Jul-17 26-Jan-20
Br. Res. No. dtd.
7816 VICTORIA C. PALIS July 18, 2017 18-Jul-17 6-Mar-20
Br. Res. No. dtd.
7817 RR JEFFERSON LUNAG DIMLA July 18, 2017 18-Jul-17 28-Feb-20
Br. Res. No. dtd.
7818 ROCHELLE FERNANDO ORIO July 18, 2017 18-Jul-17 20-Nov-20
Br. Res. No. dtd.
7819 ROMEO JOSE VERGINO, JR. July 18, 2017 18-Jul-17 16-Jan-20
Br. Res. No. dtd.
7820 NELSON T. PASION July 18, 2017 18-Jul-17 14-Sep-20
Br. Res. No. dtd.
7821 RUTH M. VERGARA July 18, 2017 18-Jul-17 11-Jul-20
Br. Res. No. dtd.
7822 MILO D. DIVINAGRACIA July 18, 2017 18-Jul-17 12-Oct-20
Br. Res. No. dtd.
7823 ADELAIDA L. GARCIA July 18, 2017 18-Jul-17 7-Aug-20
Br. Res. No. dtd.
7824 MILARD NACAR CATABAY July 18, 2017 18-Jul-17 1-Mar-20
Br. Res. No. dtd.
7825 ROWENA FAUSTINO CORPUZ July 18, 2017 18-Jul-17 10-Feb-20
Br. Res. No. dtd.
7826 REYMOND ISPA DOMINGO July 18, 2017 18-Jul-17 8-Oct-20
Br. Res. No. dtd.
7827 IVY FORMARAN RUFIN July 18, 2017 18-Jul-17 11-Jan-20

Page 770
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
IN THE PRACTICE OF PUBLIC ACCOUNTANCY
As of April 30, 2018
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.
7828 LOELYN BAJADO ACAIN July 18, 2017 18-Jul-17 3-Dec-20
Br. Res. No. dtd.
7829 JOMAR CABAHUG PESCADERO July 18, 2017 18-Jul-17 9-Mar-20
Br. Res. No. dtd.
7830 ALLEN GRANADA ABING July 18, 2017 18-Jul-17 3-Sep-20
Br. Res. No. dtd.
7831 ARVIN DUBLAN ORIT July 18, 2017 18-Jul-17 20-Jan-20
Br. Res. No. dtd.
7832 CHERYL RELLIN ABREU August 10, 2017 10-Aug-17 6-Jul-20
Br. Res. No. dtd.
7833 SIEGFRIED MIRANDA ERORITA August 10, 2017 10-Aug-17 21-Sep-20
Br. Res. No. dtd.
7834 BERNARDINO REFUERZO VILLARUEL August 10, 2017 10-Aug-17 18-Aug-20
Br. Res. No. dtd.
7835 FERRINI PAYAGEN CAYAT August 10, 2017 10-Aug-17 11-Aug-20
Br. Res. No. dtd.
7836 CLARENCE PALOMERA CABANATAN August 10, 2017 10-Aug-17 18-Jun-20
Br. Res. No. dtd.
7837 JENIFER ABDON ALIDO August 10, 2017 10-Aug-17 1-Jun-20
Br. Res. No. dtd.
7838 PERLA SAJUL SOLETA August 10, 2017 10-Aug-17 14-Jan-20
Br. Res. No. dtd.
7839 MELANIE AGACITA DE VERA August 10, 2017 10-Aug-17 28-Mar-20
Br. Res. No. dtd.
7840 SUSAN B. AGANON August 10, 2017 10-Aug-17 9-May-20
Br. Res. No. dtd.
7841 MARIA CECILIA TAMPICO SOLOMON August 10, 2017 10-Aug-17 3-Aug-20
Br. Res. No. dtd.
7842 ERNESTO NIETO DAYAO, JR. August 10, 2017 10-Aug-17 3-May-20
Br. Res. No. dtd.
7843 ALAN VINCENT O. OCHEA August 10, 2017 10-Aug-17 9-Sep-20

Page 771
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
IN THE PRACTICE OF PUBLIC ACCOUNTANCY
As of April 30, 2018
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.
7844 ELAINE NOVEL IN-UYAY DAWIS August 10, 2017 10-Aug-17 20-Nov-20
Br. Res. No. dtd.
7845 JEAN G. TARIGA August 10, 2017 10-Aug-17 20-Dec-20
Br. Res. No. dtd.
7846 ALMER ALGARME SANTOS August 10, 2017 10-Aug-17 5-Aug-20
Br. Res. No. dtd.
7847 JESSICA PACHECO DE LARA August 10, 2017 10-Aug-17 22-Sep-20
Br. Res. No. dtd.
7848 CHARMAINE GRACE ZAVALLA AGUILAR August 10, 2017 10-Aug-17 16-Nov-20
Br. Res. No. dtd.
7849 JIMMY RUALIZO RIGUNAY August 10, 2017 10-Aug-17 6-Oct-20
Br. Res. No. dtd.
7850 ROBELYN ROJA COLLADO August 10, 2017 10-Aug-17 18-Sep-20
Br. Res. No. dtd.
7851 GRACE DE VERA CU August 10, 2017 10-Aug-17 3-May-20
Br. Res. No. dtd.
7852 EDDIE TE OBESO, JR. August 10, 2017 10-Aug-17 19-Sep-20
Br. Res. No. dtd.
7853 CHRISTOPHER CACHO PLAMENCO August 10, 2017 10-Aug-17 4-Oct-20
Br. Res. No. dtd.
7854 JENNIFER CAYABAN CADIZ August 10, 2017 10-Aug-17 25-Jan-20
Br. Res. No. dtd.
7855 DELFIN ABOGADO BAYLON August 10, 2017 10-Aug-17 7-May-20
Br. Res. No. dtd.
7856 JERRY JOSEPH P. MENDOZA August 10, 2017 10-Aug-17 10-Feb-20
Br. Res. No. dtd.
7857 EDWIN MANABAT CURA August 10, 2017 10-Aug-17 24-Sep-20
Br. Res. No. dtd.
7858 MARIA TRISHA FE MAGTANONG MANAEG August 10, 2017 10-Aug-17 13-Nov-20
Br. Res. No. dtd.
7859 JEAN A. REYES August 10, 2017 10-Aug-17 5-Mar-20

Page 772
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
IN THE PRACTICE OF PUBLIC ACCOUNTANCY
As of April 30, 2018
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.
7860 SANTIAGO DOMINGO SOLIVEN August 10, 2017 10-Aug-17 7-May-20
Br. Res. No. dtd.
7861 MARY ANN MERCADO MORFI August 10, 2017 10-Aug-17 20-Feb-20
Br. Res. No. dtd.
7862 SHERYLL CONCEPCION STA.RITA August 10, 2017 10-Aug-17 7-Aug-20
Br. Res. No. dtd.
7863 ZENAIDA APIGO ALCANTARA August 10, 2017 10-Aug-17 5-Jul-20
Br. Res. No. dtd.
7864 EFRYLL JEREZ PAHILANGA August 10, 2017 10-Aug-17 24-Apr-20
Br. Res. No. dtd.
7865 LOUIE SALVADOR CASTRO August 10, 2017 10-Aug-17 18-Jun-20
Br. Res. No. dtd.
7866 LUCITA ADRIANO CAPULI August 10, 2017 10-Aug-17 22-Aug-20
Br. Res. No. dtd.
7867 ERNESTO B. GUNDAY August 10, 2017 10-Aug-17 8-Aug-20
Br. Res. No. dtd.
7868 CHARO MAE AGUSTIN ABADILLA August 10, 2017 10-Aug-17 20-Jul-20
Br. Res. No. dtd.
7869 BATARIO, CADIANG AND CO. Sept. 18, 2017 18-Sep-17 27-Jun-20
Br. Res. No. dtd.
7870 CASTASUS AND COMPANY Sept. 18, 2017 18-Sep-17 7-Feb-20
Br. Res. No. dtd.
7871 MELODY JOY MIASCO CAJES Sept. 18, 2017 18-Sep-17 1-Oct-20
Br. Res. No. dtd.
7872 JOHN ANDREW LOQUINERIO ECHAVARRE Sept. 18, 2017 18-Sep-17 9-Nov-20
Br. Res. No. dtd.
7873 BERNADETTA LARA LASULA Sept. 18, 2017 18-Sep-17 3-Jan-20
Br. Res. No. dtd.
7874 ADELO SALIENDRA GUEVARRA Sept. 18, 2017 18-Sep-17 27-Mar-20
Br. Res. No. dtd.
7875 ROMEL GALLETO GAUGANO Sept. 18, 2017 18-Sep-17 5-Mar-20

Page 773
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
IN THE PRACTICE OF PUBLIC ACCOUNTANCY
As of April 30, 2018
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.
7876 NEVILYN PEROCHO ABUALAS Sept. 18, 2017 18-Sep-17 8-May-20
Br. Res. No. dtd.
7877 LITO ENCISO SOLMIANO Sept. 18, 2017 18-Sep-17 8-May-20
Br. Res. No. dtd.
7878 ALEJANDRO A. QUE Sept. 18, 2017 18-Sep-17 3-Jun-20
Br. Res. No. dtd.
7879 ANGELA BORROMEO VILLANUEVA Sept. 18, 2017 18-Sep-17 10-Oct-20
Br. Res. No. dtd.
7880 RENATO BASCO NEO Sept. 18, 2017 18-Sep-17 5-Dec-20
Br. Res. No. dtd.
7881 DONRICK MISTICA MENDENILLA Sept. 18, 2017 18-Sep-17 27-Feb-20
Br. Res. No. dtd.
7882 NORELIZA ALEGARBES MISAL Sept. 18, 2017 18-Sep-17 2-Nov-20
Br. Res. No. dtd.
7883 ANJEALYN ALBAY FERNANDEZ Sept. 18, 2017 18-Sep-17 28-Aug-20
Br. Res. No. dtd.
7884 JULIUS PICHAY VILLANUEVA Sept. 18, 2017 18-Sep-17 22-Jul-20
Br. Res. No. dtd.
7885 ROMAN REYES SANTOS Sept. 18, 2017 18-Sep-17 2-Jul-20
Br. Res. No. dtd.
7886 CRISPIN ANIDO REA Sept. 18, 2017 18-Sep-17 7-Jan-20
Br. Res. No. dtd.
7887 ANNA MAY R. VALLEJOS Sept. 18, 2017 18-Sep-17 4-Mar-20
Br. Res. No. dtd.
7888 RODOLFO ARRIETA MANUBA Sept. 18, 2017 18-Sep-17 4-Jun-20
Br. Res. No. dtd.
7889 LEONARD CONEJOS ESMENDA Sept. 18, 2017 18-Sep-17 26-Feb-20
Br. Res. No. dtd.
7890 CHRISTINE B. SAEZ Sept. 18, 2017 18-Sep-17 14-Mar-20
Br. Res. No. dtd.
7891 ERIC JERUSALEM MAGCALE Sept. 18, 2017 18-Sep-17 14-Nov-20

Page 774
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
IN THE PRACTICE OF PUBLIC ACCOUNTANCY
As of April 30, 2018
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.
7892 MICHAEL KEITH MERCADO MANDAPAT Sept. 18, 2017 18-Sep-17 10-Apr-20
Br. Res. No. dtd.
7893 MARK ANTHONY PEPITO LINCHANGCO Sept. 18, 2017 18-Sep-17 19-Sep-20
Br. Res. No. dtd.
7894 MILDRED GAPATAN ASTRERO Sept. 18, 2017 18-Sep-17 17-Aug-20
Br. Res. No. dtd.
7895 MARIA ROSARIO FIGUEROA HILARIO Sept. 18, 2017 18-Sep-17 26-Dec-20
Br. Res. No. dtd.
7896 FRANCIS JONE BELENCION BRAVANTE Sept. 18, 2017 18-Sep-17 10-Jan-20
Br. Res. No. dtd.
7897 MARIE GRACE ARESTA BUGAWIT Sept. 18, 2017 18-Sep-17 13-May-20
Br. Res. No. dtd.
7898 MICHELLE FAMPULME CAPISTRANO Sept. 18, 2017 18-Sep-17 2-Sep-20
Br. Res. No. dtd.
7899 CATHERINE CARANDANG REÑA Sept. 18, 2017 18-Sep-17 20-Sep-20
Br. Res. No. dtd.
7900 AMALIA BARTOLATA DONASCO Sept. 18, 2017 18-Sep-17 18-Jul-20
Br. Res. No. dtd.
7901 KAREN KRISTINE ESTILLERO BALAYONG Sept. 18, 2017 18-Sep-17 27-Jul-20
Br. Res. No. dtd.
7902 IMELDA SOLIS OMBID Sept. 18, 2017 18-Sep-17 9-Sep-20
Br. Res. No. dtd.
7903 APRIL VALENCIA VILLANUEVA Sept. 18, 2017 18-Sep-17 21-Apr-20
Br. Res. No. dtd.
7904 RIZALINO JANDUG TIU Sept. 18, 2017 18-Sep-17 22-Apr-20
Br. Res. No. dtd.
7905 ARLENE KINTANAR TALAUE Sept. 18, 2017 18-Sep-17 23-Sep-20
Br. Res. No. dtd.
7906 REGINA GELLECANAO ANDOY Sept. 18, 2017 18-Sep-17 16-Feb-20
Br. Res. No. dtd.
7907 EDGARDO AÑIS SORIANO Sept. 18, 2017 18-Sep-17 18-Oct-20

Page 775
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
IN THE PRACTICE OF PUBLIC ACCOUNTANCY
As of April 30, 2018
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.
7908 LYNN DESCUATAN TRAYA Sept. 18, 2017 18-Sep-17 12-Mar-20
Br. Res. No. dtd.
7909 THELMA LUPOG INOBIAHAN Sept. 18, 2017 18-Sep-17 8-Dec-20
Br. Res. No. dtd.
7910 MICHAEL SAMSONA LIPURA Sept. 18, 2017 18-Sep-17 8-Feb-20
Br. Res. No. dtd.
7911 FAUSTINO BUASEN LADU-AN Sept. 18, 2017 18-Sep-17 17-Feb-20
Br. Res. No. dtd.
7912 SUZETTE BEREDO MENDOZA Sept. 18, 2017 18-Sep-17 6-Aug-20
Br. Res. No. dtd.
7913 RODELYN TULUAN MANGULAD Sept. 18, 2017 18-Sep-17 1-Nov-20
Br. Res. No. dtd.
7914 RACHELLE MARIANO ADAP Sept. 18, 2017 18-Sep-17 30-Sep-20
Br. Res. No. dtd.
7915 GIL FRAYRE CACHA Sept. 18, 2017 18-Sep-17 19-May-20
Br. Res. No. dtd.
7916 RONA MAE TRIÑO LEDESMA Sept. 18, 2017 18-Sep-17 14-Oct-20
Br. Res. No. dtd.
7917 ALDREN SIERAS MASAS Sept. 18, 2017 18-Sep-17 1-Jun-20
Br. Res. No. dtd.
7918 JENNIFER LABRADOR SERIDON Sept. 18, 2017 18-Sep-17 2-Sep-20
Br. Res. No. dtd.
7919 ANKIAT BYRON VILLANUEVA CO Sept. 18, 2017 18-Sep-17 18-Dec-20
Br. Res. No. dtd.
7920 MA. RINA SAN ANTONIO VILLARIZA Sept. 18, 2017 18-Sep-17 10-Sep-20
Br. Res. No. dtd.
7921 ANNIELYN IBAY PINPINIO Sept. 18, 2017 18-Sep-17 26-Jan-20
Br. Res. No. dtd.
7922 PRECIOUS ABIGAIL JULIAN CHAN Sept. 18, 2017 18-Sep-17 29-Apr-20
Br. Res. No. dtd.
7923 ERWIN ODTUHAN SY Sept. 18, 2017 18-Sep-17 3-Jan-20

Page 776
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
IN THE PRACTICE OF PUBLIC ACCOUNTANCY
As of April 30, 2018
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.
7924 ARVIN SALIWAN VELASQUEZ Sept. 18, 2017 18-Sep-17 4-Jul-20
Br. Res. No. dtd.
7925 PRUDENCIO RUIZ SURATOS, JR. Sept. 18, 2017 18-Sep-17 30-Apr-20
Br. Res. No. dtd.
7926 JUDELYN EMPIL ORANGA Sept. 18, 2017 18-Sep-17 24-Aug-20
Br. Res. No. dtd.
7927 MARY GRACE DELA PAZ MANDAPAT Sept. 18, 2017 18-Sep-17 24-Oct-20
Br. Res. No. dtd.
7928 RENALIN ANGELES QUILANTANG Sept. 18, 2017 18-Sep-17 7-Oct-20
Br. Res. No. dtd.
7929 EUNICE CARMELA MARCIAL ARIATE Sept. 18, 2017 18-Sep-17 29-Jul-20
Br. Res. No. dtd.
7930 NANCY M. LEDESMA Sept. 18, 2017 18-Sep-17 21-Oct-20
Br. Res. No. dtd.
7931 FRANK ROSS GENE AQUINO BATALON Sept. 18, 2017 18-Sep-17 10-Dec-20
Br. Res. No. dtd.
7932 MARIO ANDRADE PABELLANO, JR. Sept. 18, 2017 18-Sep-17 17-Sep-20
Br. Res. No. dtd.
7933 MARGILYN SALIBIO OSTAN Sept. 18, 2017 18-Sep-17 10-Apr-20
Br. Res. No. dtd.
7934 NORIEL PANGAN BUENO Sept. 18, 2017 18-Sep-17 1-Oct-20
Br. Res. No. dtd.
7935 ALDWIN JEFF ARELA ANTONIO Sept. 18, 2017 18-Sep-17 25-Apr-20
Br. Res. No. dtd.
7936 REY T. OSEA Sept. 18, 2017 18-Sep-17 1-Sep-20
Br. Res. No. dtd.
7937 MICHAEL SANTOS YBAÑEZ Sept. 18, 2017 18-Sep-17 3-Dec-20
Br. Res. No. dtd.
7938 CASEY EDWARD SANCHEZ MOSQUERA Sept. 18, 2017 18-Sep-17 10-Apr-20
Br. Res. No. dtd.
7939 MARIE CELINE CAYANAN SAN JUAN Sept. 18, 2017 18-Sep-17 2-Jul-20

Page 777
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
IN THE PRACTICE OF PUBLIC ACCOUNTANCY
As of April 30, 2018
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.
7940 VLADIMER BACULOT ORE Sept. 18, 2017 18-Sep-17 27-Feb-20
Br. Res. No. dtd.
7941 LEONENA BATILARAN CLARIÑO Sept. 18, 2017 18-Sep-17 11-Jul-20
Br. Res. No. dtd.
7942 PERCIVAL ANICAS VALDEZ Sept. 18, 2017 18-Sep-17 21-Nov-20
Br. Res. No. dtd.
7943 VEROMEO TENORIO RAMIREZ October 20, 2017 20-Oct-17 31-Oct-20
Br. Res. No. dtd.
7944 MA. JOHANNA DELFIN AGUDO October 20, 2017 20-Oct-17 24-Jun-20
Br. Res. No. dtd.
7945 FRANCINE QUEZ DELEÑA BORROMEO October 20, 2017 20-Oct-17 2-Jan-20
Br. Res. No. dtd.
7946 CATHYLENE LEE UY October 20, 2017 20-Oct-17 27-Jun-20
Br. Res. No. dtd.
7947 BERNARD ADIARTE MALONG October 20, 2017 20-Oct-17 21-May-20
Br. Res. No. dtd.
7948 ISAGANI FERNANDEZ BRIOSO October 20, 2017 20-Oct-17 29-Nov-20
Br. Res. No. dtd.
7949 MINERVA MORILLO TOLEDO October 20, 2017 20-Oct-17 30-Nov-20
Br. Res. No. dtd.
7950 MARY JOY NAÑEZ VILLARETE October 20, 2017 20-Oct-17 22-Aug-20
Br. Res. No. dtd.
7951 ANDREW LAGUITAO CRISTOBAL October 20, 2017 20-Oct-17 23-Apr-20
Br. Res. No. dtd.
7952 ARIEL MANDANE MARCAIDA October 20, 2017 20-Oct-17 1-May-20
Br. Res. No. dtd.
7953 HENRY LLAGAS SIGUENZA October 20, 2017 20-Oct-17 16-Mar-20
Br. Res. No. dtd.
7954 MARY ROSE LAVIÑA PACALDO October 20, 2017 20-Oct-17 27-Feb-20
Br. Res. No. dtd.
7955 ERNESTO TAMAYO TANGALIN, JR. October 20, 2017 20-Oct-17 9-Feb-20

Page 778
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
IN THE PRACTICE OF PUBLIC ACCOUNTANCY
As of April 30, 2018
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.
7956 LORNA BUHAT DY October 20, 2017 20-Oct-17 29-Sep-20
Br. Res. No. dtd.
7957 VIRGINIA BERTOMEN MINES October 20, 2017 20-Oct-17 4-Feb-20
Br. Res. No. dtd.
7958 JOAN GOVINDA SIGALAT AMBROCIO October 20, 2017 20-Oct-17 6-Mar-20
Br. Res. No. dtd.
7959 ELENA GARCIA DELA CRUZ October 20, 2017 20-Oct-17 4-May-20
Br. Res. No. dtd.
7960 ALEX LAURENTINO PINEDA, JR. October 20, 2017 20-Oct-17 26-Nov-20
Br. Res. No. dtd.
7961 MA. ANNA BELEN JARDIN BRITANICO October 20, 2017 20-Oct-17 25-Dec-20
Br. Res. No. dtd.
7962 REXZON MADDELA BALACANO October 20, 2017 20-Oct-17 11-Mar-20
Br. Res. No. dtd.
7963 RODEL SEGUNDO GALANO October 20, 2017 20-Oct-17 17-May-20
Br. Res. No. dtd.
7964 JOHANN YOUNG ROSALES October 20, 2017 20-Oct-17 17-May-20
Br. Res. No. dtd.
7965 NOEL REVIBES PASTOR October 20, 2017 20-Oct-17 24-Dec-20
Br. Res. No. dtd.
7966 THEODELINE PADILLA BAUTISTA October 20, 2017 20-Oct-17 18-May-20
Br. Res. No. dtd.
7967 JUANITA CLAVIO CALAYAG October 20, 2017 20-Oct-17 27-Mar-20
Br. Res. No. dtd.
7968 CHRISTOPHER SANTOS ROMERO October 20, 2017 20-Oct-17 7-Jul-20
Br. Res. No. dtd.
7969 BIBERLYN TORRE MARIANO October 20, 2017 20-Oct-17 29-Nov-20
Br. Res. No. dtd.
7970 RAMJAY NAGAL FRANCISCO October 20, 2017 20-Oct-17 12-Sep-20
Br. Res. No. dtd.
7971 BRUNO AMOZO MAGDARAOG, JR. October 20, 2017 20-Oct-17 25-Dec-20

Page 779
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
IN THE PRACTICE OF PUBLIC ACCOUNTANCY
As of April 30, 2018
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.
7972 ERNESTO TOLENTINO BERNARDO, JR. October 20, 2017 20-Oct-17 29-Jul-20
Br. Res. No. dtd.
7973 PRECIOUS VICEDO YAZON October 20, 2017 20-Oct-17 11-Sep-20
Br. Res. No. dtd.
7974 JOSE J. ANTIGA October 20, 2017 20-Oct-17 17-Jul-20
Br. Res. No. dtd.
7975 ANGELITO TARES CALUNSAG, JR. October 20, 2017 20-Oct-17 18-Jul-20
Br. Res. No. dtd.
7976 EVANGELISTA A. CEDILLA October 20, 2017 20-Oct-17 18-Oct-20
Br. Res. No. dtd.
7977 EMERICK PORRAS VELUZ October 20, 2017 20-Oct-17 15-Sep-20
Br. Res. No. dtd.
7978 PHILLIP LOUI AL-OS DAGOC October 20, 2017 20-Oct-17 12-Nov-20
Br. Res. No. dtd.
7979 RENELL SUMAMPONG SALVADORA October 20, 2017 20-Oct-17 4-Jul-20
Br. Res. No. dtd.
7980 CLINT KENNETH YAP YAÑEZ October 20, 2017 20-Oct-17 28-Jan-20
Br. Res. No. dtd.
7981 ANTONIO MANCAO ANDUJAR October 20, 2017 20-Oct-17 26-Apr-20
Br. Res. No. dtd.
7982 CARLA MAY MACASIAS MORALES October 20, 2017 20-Oct-17 9-Dec-20
Br. Res. No. dtd.
7983 PAULO CAPISTRANO IGNACIO October 20, 2017 20-Oct-17 1-Feb-20
Br. Res. No. dtd.
7984 JOANNE MACADAEG DU October 20, 2017 20-Oct-17 27-Aug-20
Br. Res. No. dtd.
7985 BRENDA LUZ AMAMENDA MOLINA October 20, 2017 20-Oct-17 21-Apr-20
Br. Res. No. dtd.
7986 SILVERIO DAGUMAN ENGO, JR. October 20, 2017 20-Oct-17 29-Dec-20
Br. Res. No. dtd.
7987 DAISY C. REMOTO October 20, 2017 20-Oct-17 12-Jul-20

Page 780
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
IN THE PRACTICE OF PUBLIC ACCOUNTANCY
As of April 30, 2018
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.
7988 MAE RENETTE SISON AUSTRIA October 20, 2017 20-Oct-17 18-May-20
Br. Res. No. dtd.
7989 RYAN REYES GABINETE October 20, 2017 20-Oct-17 1-Jan-20
Br. Res. No. dtd.
7990 MARITES ABATAYO RIGUNAY October 20, 2017 20-Oct-17 30-Jan-20
Br. Res. No. dtd.
7991 MARIAN LUCILLE DALMAN ZULUETA October 20, 2017 20-Oct-17 29-Sep-20
Br. Res. No. dtd.
7992 GREG N. ERSANDO October 20, 2017 20-Oct-17 8-Dec-20
Br. Res. No. dtd.
7993 JOHN KENNETH ARIOLA TUBERA October 20, 2017 20-Oct-17 24-Dec-20
Br. Res. No. dtd.
7994 OLIVIA C. MENDOZA October 20, 2017 20-Oct-17 15-May-20
Br. Res. No. dtd.
7995 PRIME JOHNSON VILLAJUAN FELICIANO October 20, 2017 20-Oct-17 26-Feb-20
Br. Res. No. dtd.
7996 TERESA JACOBE VILLARICO October 20, 2017 20-Oct-17 8-Mar-20
Br. Res. No. dtd.
7997 KATRINA MAE JABIGO PERNATO October 20, 2017 20-Oct-17 2-Apr-20
Br. Res. No. dtd.
7998 MILA DEL ROSARIO PEREZ October 20, 2017 20-Oct-17 10-Dec-20
Br. Res. No. dtd.
7999 CABAÑERO DELA CRUZ SANTOS AND COMPANY Oct. 20, 2017 20-Oct-17 4-Aug-20
Br. Res. No. dtd.
8000 BAWING GONZALES & CO. Nov. 21, 2017 21-Nov-17 2-Aug-20
Br. Res. No. dtd.
8001 BALAGOT & CO. Nov. 21, 2017 21-Nov-17 7-Mar-20
Br. Res. No. dtd.
8002 ROMERO & CO. Nov. 21, 2017 21-Nov-17 26-Jul-20
Br. Res. No. dtd.
8003 CFALCAZAR AND ASSOCIATES Nov. 21, 2017 21-Nov-17 3-Feb-20

Page 781
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
IN THE PRACTICE OF PUBLIC ACCOUNTANCY
As of April 30, 2018
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.
8004 ROLANDO B. LAO Nov. 21, 2017 21-Nov-17 5-Nov-20
Br. Res. No. dtd.
8005 MARCELO NAVIDAD EGARGO Nov. 21, 2017 21-Nov-17 19-Feb-20
Br. Res. No. dtd.
8006 MICHAEL ANGELO CARIAGA VERGARA Nov. 21, 2017 21-Nov-17 4-Feb-20
Br. Res. No. dtd.
8007 KISHINE ABRISE PADIOS Nov. 21, 2017 21-Nov-17 21-Jul-20
Br. Res. No. dtd.
8008 CHRISTIAN ISAAC CASTILLO APRICIO Nov. 21, 2017 21-Nov-17 5-Feb-20
Br. Res. No. dtd.
8009 BLESILDA MENDOZA GISON Nov. 21, 2017 21-Nov-17 29-Aug-20
Br. Res. No. dtd.
8010 RENE ZUNIGA MASAGCA Nov. 21, 2017 21-Nov-17 5-Aug-20
Br. Res. No. dtd.
8011 ALPHINE JULATON DOCTOR Nov. 21, 2017 21-Nov-17 5-Dec-20
Br. Res. No. dtd.
8012 WILHELMINA TAGUINOD RICANOR Nov. 21, 2017 21-Nov-17 24-Feb-20
Br. Res. No. dtd.
8013 MARINEIL CUNANAN BRAGANZA Nov. 21, 2017 21-Nov-17 21-Apr-20
Br. Res. No. dtd.
8014 ARMYLA B. PALOMAR Nov. 21, 2017 21-Nov-17 14-Feb-20
Br. Res. No. dtd.
8015 IGNACIO SABANPAN MANAPIL Nov. 21, 2017 21-Nov-17 31-Jul-20
Br. Res. No. dtd.
8016 FRANCIS MACTAL TABAJONDA Nov. 21, 2017 21-Nov-17 24-Sep-20
Br. Res. No. dtd.
8017 IRENE GRIFALDIAN CROSETTI Nov. 21, 2017 21-Nov-17 14-Aug-20
Br. Res. No. dtd.
8018 EROLL JAY CANONOY TALLO Nov. 21, 2017 21-Nov-17 3-Mar-20
Br. Res. No. dtd.
8019 JONATHAN M. ABAO Nov. 21, 2017 21-Nov-17 13-Aug-20

Page 782
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
IN THE PRACTICE OF PUBLIC ACCOUNTANCY
As of April 30, 2018
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.
8020 MARIE ANTONETTE UY QUINITO Nov. 21, 2017 21-Nov-17 11-Dec-20
Br. Res. No. dtd.
8021 DESIREE SAB BALBON Nov. 21, 2017 21-Nov-17 30-Dec-20
Br. Res. No. dtd.
8022 CHRISTY MALAYA RAMISO AÑANA Nov. 21, 2017 21-Nov-17 12-Jun-20
Br. Res. No. dtd.
8023 ROSALYN COLANGGO DELAPEÑA Nov. 21, 2017 21-Nov-17 5-Jun-20
Br. Res. No. dtd.
8024 JEANNY ANN DESTACAMENTO GUEVARRA Nov. 21, 2017 21-Nov-17 1-Dec-20
Br. Res. No. dtd.
8025 FARRAH ERICA DE LEON QUILA Nov. 21, 2017 21-Nov-17 12-Oct-20
Br. Res. No. dtd.
8026 ROSE ANNE MARIE STAMBOUGH ADRIANO Nov. 21, 2017 21-Nov-17 2-Apr-20
Br. Res. No. dtd.
8027 FRANCIS KIM GARCIA TORRES Nov. 21, 2017 21-Nov-17 5-Jun-20
Br. Res. No. dtd.
8028 CATHERINE MACARAEG GONZALES Nov. 21, 2017 21-Nov-17 25-Oct-20
Br. Res. No. dtd.
8029 ALBERTO L. ESTAYO, JR. Nov. 21, 2017 21-Nov-17 30-Oct-20
Br. Res. No. dtd.
8030 LEITZ CAMYLL MAGSIPOC ANG Nov. 21, 2017 21-Nov-17 1-Nov-20
Br. Res. No. dtd.
8031 MA. THERESA C. MANTOS Nov. 21, 2017 21-Nov-17 8-Oct-20
Br. Res. No. dtd.
8032 JULIO R. PEÑA Nov. 21, 2017 21-Nov-17 11-Jul-20
Br. Res. No. dtd.
8033 OSCAR IAN ORFINADA DEANG, JR. Nov. 21, 2017 21-Nov-17 5-Feb-20
Br. Res. No. dtd.
8034 ANNE KELLY MARIANO TUBERA Nov. 21, 2017 21-Nov-17 23-Sep-20
Br. Res. No. dtd.
8035 MILKY PAGLINAWAN SANCHEZ Nov. 21, 2017 21-Nov-17 9-Feb-20

Page 783
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
IN THE PRACTICE OF PUBLIC ACCOUNTANCY
As of April 30, 2018
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.
8036 FLORITA CRUZ BACTOL Nov. 21, 2017 21-Nov-17 2-Jul-20
Br. Res. No. dtd.
8037 MYRNA C. VILORIA Nov. 21, 2017 21-Nov-17 17-Jul-20
Br. Res. No. dtd.
8038 EDUARDO AVILA Nov. 21, 2017 21-Nov-17 19-May-20
Br. Res. No. dtd.
8039 MA. MELISSA GUANSING DOMINGO Nov. 21, 2017 21-Nov-17 30-Mar-20
Br. Res. No. dtd.
8040 RAMON ARMANDO QUICHO VILLABLANCA, II Nov. 21, 2017 21-Nov-17 7-Dec-20
Br. Res. No. dtd.
8041 MARY JOY DE VILLA GALIT Nov. 21, 2017 21-Nov-17 23-Dec-20
Br. Res. No. dtd.
8042 PRINCE ROTSELL PRINCIPE BALBALOSA Nov. 21, 2017 21-Nov-17 3-Feb-20
Br. Res. No. dtd.
8043 RYAN PAUL SIMANGAN AQUINO Nov. 21, 2017 21-Nov-17 10-Dec-20
Br. Res. No. dtd.
8044 JAYPEE VITAL LAGMAN Nov. 21, 2017 21-Nov-17 20-Apr-20
Br. Res. No. dtd.
8045 JIMMY CATAYNA MANIAGO Nov. 21, 2017 21-Nov-17 9-Jul-20
Br. Res. No. dtd.
8046 AURORA L. JAYAGAN-CUELLO Nov. 21, 2017 21-Nov-17 24-Nov-20
Br. Res. No. dtd.
8047 DYAN YAN YAN Nov. 21, 2017 21-Nov-17 4-Jul-20
Br. Res. No. dtd.
8048 TERRY JANE CAJUDAY COLLADO Nov. 21, 2017 21-Nov-17 2-Feb-20
Br. Res. No. dtd.
8049 MIRIAM Y. CRUZ-ABEAR Nov. 27, 2017 27-Nov-17 6-Dec-20
Br. Res. No. dtd.
8050 MECHELLE DIMAPILIS PATAMBANG Nov. 27, 2017 27-Nov-17 11-Oct-20
Br. Res. No. dtd.
8051 MA. THERESA FERMIN CAGUIWA Nov. 27, 2017 27-Nov-17 24-Sep-20

Page 784
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
IN THE PRACTICE OF PUBLIC ACCOUNTANCY
As of April 30, 2018
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.
8052 STEPHANIE ONG CHAN Nov. 27, 2017 27-Nov-17 25-Jun-20
Br. Res. No. dtd.
8053 ANGELITA JOSON SANTOS Nov. 27, 2017 27-Nov-17 27-Mar-20
Br. Res. No. dtd.
8054 JONILYN BALIDOY CINCO Nov. 27, 2017 27-Nov-17 19-Aug-20
Br. Res. No. dtd.
8055 RAMIL DURAN REPE Jan. 11, 2018 11-Jan-18 30-May-21
Br. Res. No. dtd.
8056 RODEN UBAY-UBAY PACURIBOT Jan. 11, 2018 11-Jan-18 24-Jan-21
Br. Res. No. dtd.
8057 FARRAH GATCHAPIN MANLANGIT Jan. 11, 2018 11-Jan-18 29-Oct-21
Br. Res. No. dtd.
8058 LILETH P. BANTASAN Jan. 11, 2018 11-Jan-18 9-Dec-21
Br. Res. No. dtd.
8059 ERWIN SABAL FLORES Jan. 11, 2018 11-Jan-18 27-Oct-21
Br. Res. No. dtd.
8060 VENICE JADE MALINGIN BARINQUE Jan. 11, 2018 11-Jan-18 7-Aug-21
Br. Res. No. dtd.
8061 JOSE A. ORLANDA, JR. Jan. 11, 2018 11-Jan-18 6-Nov-21
Br. Res. No. dtd.
8062 JOAN BORIÑAGA JUMAPAO Jan. 11, 2018 11-Jan-18 15-May-21
Br. Res. No. dtd.
8063 MARISSA T. VENTURA Jan. 11, 2018 11-Jan-18 25-Aug-21
Br. Res. No. dtd.
8064 EHRNMAR MANGIDUYOS MASIRAG Jan. 11, 2018 11-Jan-18 9-Jul-21
Br. Res. No. dtd.
8065 CHIL LOZADA TEFORA Jan. 11, 2018 11-Jan-18 18-May-21
Br. Res. No. dtd.
8066 JONATHAN DE GUZMAN AYSON Jan. 11, 2018 11-Jan-18 17-Apr-21
Br. Res. No. dtd.
8067 MICHAEL T. CAJANDAB Jan. 11, 2018 11-Jan-18 10-Sep-21

Page 785
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
IN THE PRACTICE OF PUBLIC ACCOUNTANCY
As of April 30, 2018
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.
8068 LOURDES DUGHO BALLETE Jan. 11, 2018 11-Jan-18 1-Nov-21
Br. Res. No. dtd.
8069 MA. KRISTEL JOY FULGENCIO MARCELO Jan. 11, 2018 11-Jan-18 17-Jul-21
Br. Res. No. dtd.
8070 EMILY P. MADDELA Jan. 11, 2018 11-Jan-18 26-Jun-21
Br. Res. No. dtd.
8071 MARYFREL ESTEBAN REGINO Jan. 11, 2018 11-Jan-18 25-Apr-21
Br. Res. No. dtd.
8072 MA. ANNADEL ABELLANIDA JAVAL Jan. 11, 2018 11-Jan-18 10-Jan-21
Br. Res. No. dtd.
8073 CHERRY ANN NOCUM BERNABE Jan. 11, 2018 11-Jan-18 29-Aug-21
Br. Res. No. dtd.
8074 ANA LIZA DIZON ICARANOM Jan. 11, 2018 11-Jan-18 18-Jul-21
Br. Res. No. dtd.
8075 ANNIE AGUILA ENRIQUEZ Jan. 11, 2018 11-Jan-18 16-Aug-21
Br. Res. No. dtd.
8076 MARIANNE TIAMZON PANGAN Jan. 11, 2018 11-Jan-18 3-Nov-21
Br. Res. No. dtd.
8077 EXEQUIEL SORIA RAGUINI Jan. 11, 2018 11-Jan-18 3-Mar-21
Br. Res. No. dtd.
8078 EMELY QUERUBIN TESORO Jan. 11, 2018 11-Jan-18 26-Jul-21
Br. Res. No. dtd.
8079 RICHIE ANN MORA ACOBA Jan. 11, 2018 11-Jan-18 6-Feb-21
Br. Res. No. dtd.
8080 AYLEEN ACUYAN FRANCISCO Jan. 11, 2018 11-Jan-18 25-Apr-21
Br. Res. No. dtd.
8081 ROBERT Z. SAN JUAN Jan. 11, 2018 11-Jan-18 28-Feb-21
Br. Res. No. dtd.
8082 JOAN VASQUEZ BIÑAS Jan. 11, 2018 11-Jan-18 29-Oct-21
Br. Res. No. dtd.
8083 MELODEE REQUIZO LOPEZ Jan. 11, 2018 11-Jan-18 27-Mar-21

Page 786
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
IN THE PRACTICE OF PUBLIC ACCOUNTANCY
As of April 30, 2018
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.
8084 JENNIFER DASIG DIZON Jan. 11, 2018 11-Jan-18 26-Jun-21
Br. Res. No. dtd.
8085 ANNA GRACE P. BAGNAES Jan. 11, 2018 11-Jan-18 3-Sep-21
Br. Res. No. dtd.
8086 MARGUERITE DELA CRUZ MIOLE Jan. 11, 2018 11-Jan-18 9-Jul-21
Br. Res. No. dtd.
8087 LORETTA CLAVELITA M. CRUZ Jan. 11, 2018 11-Jan-18 27-Aug-21
Br. Res. No. dtd.
8088 BERNABE SON CALUPAS Jan. 11, 2018 11-Jan-18 21-May-21
Br. Res. No. dtd.
8089 NELLY PERCALIN ADOLFO Jan. 11, 2018 11-Jan-18 30-Jul-21
Br. Res. No. dtd.
8090 EFREN JUTBA BARILLO Jan. 11, 2018 11-Jan-18 2-May-21
Br. Res. No. dtd.
8091 JOSEPHINE MONDAY DELA CRUZ Jan. 11, 2018 11-Jan-18 23-Jul-21
Br. Res. No. dtd.
8092 MARY JANE DESCALLAR RODRIGUEZ Jan. 11, 2018 11-Jan-18 5-Sep-21
Br. Res. No. dtd.
8093 ELOISA MIGUEL JOAQUIN Jan. 11, 2018 11-Jan-18 3-May-21
Br. Res. No. dtd.
8094 FROILAN USAL BACURIO Jan. 11, 2018 11-Jan-18 16-Aug-21
Br. Res. No. dtd.
8095 JOVELLE KATRINA LACSON AGBING Jan. 11, 2018 11-Jan-18 12-Apr-21
Br. Res. No. dtd.
8096 MARY GLEE GRETCHEN AMPARO ALDAY Jan. 11, 2018 11-Jan-18 8-Oct-21
Br. Res. No. dtd.
8097 FRANKLIN REINIER GUIRRE RUIZ Jan. 11, 2018 11-Jan-18 29-Dec-21
Br. Res. No. dtd.
8098 GORDON CHRISTIAN KEH YU Jan. 11, 2018 11-Jan-18 1-Jul-21
Br. Res. No. dtd.
8099 MONERA MAMALANGCAP DIMACISIL Jan. 11, 2018 11-Jan-18 7-Sep-21

Page 787
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
IN THE PRACTICE OF PUBLIC ACCOUNTANCY
As of April 30, 2018
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.
8100 CHERYL MAE VELOZ DABLO Jan. 11, 2018 11-Jan-18 29-Apr-21
Br. Res. No. dtd.
8101 JACQUELINE NG RAZON Jan. 11, 2018 11-Jan-18 30-Jul-21
Br. Res. No. dtd.
8102 RYAN CASUPANAN TARUC Jan. 11, 2018 11-Jan-18 12-Feb-21
Br. Res. No. dtd.
8103 RINFA POLLUNA PERONILLA Jan. 11, 2018 11-Jan-18 10-Aug-21
Br. Res. No. dtd.
8104 ROSARIO MACATANGAY PEREZ Jan. 11, 2018 11-Jan-18 2-Oct-21
Br. Res. No. dtd.
8105 DANTE OLIVAR CLEMENTE Jan. 11, 2018 11-Jan-18 15-May-21
Br. Res. No. dtd.
8106 GLENNIES JOY ENCARNACION RACUYA Jan. 11, 2018 11-Jan-18 3-Jul-21
Br. Res. No. dtd.
8107 MICHAEL BELMONTE SAGUN Jan. 11, 2018 11-Jan-18 27-Aug-21
Br. Res. No. dtd.
8108 JANE MYLENE CASTILLO GUANGCO Jan. 11, 2018 11-Jan-18 15-May-21
Br. Res. No. dtd.
8109 RONNEL PULGAR OLEGARIO Jan. 11, 2018 11-Jan-18 8-Jun-21
Br. Res. No. dtd.
8110 ERROL POLE DELOS SANTOS Jan. 11, 2018 11-Jan-18 13-Dec-21
Br. Res. No. dtd.
8111 SONNY FABION APOLONIO Jan. 11, 2018 11-Jan-18 11-Dec-21
Br. Res. No. dtd.
8112 ELIZABETH B. KINTANAR Jan. 11, 2018 11-Jan-18 25-Sep-21
Br. Res. No. dtd.
8113 CARL FLORES MARTOS Jan. 11, 2018 11-Jan-18 29-Nov-21
Br. Res. No. dtd.
8114 MA. FLORDELIZA LEAÑO SORIANO Jan. 11, 2018 11-Jan-18 5-Dec-21
Br. Res. No. dtd.
8115 ROSALIE G. SILVA Jan. 11, 2018 11-Jan-18 29-Nov-21

Page 788
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
IN THE PRACTICE OF PUBLIC ACCOUNTANCY
As of April 30, 2018
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.
8116 RODEL RITCHA TAPALES Jan. 11, 2018 11-Jan-18 29-Dec-21
Br. Res. No. dtd.
8117 MA. KRISTINA OSILA LLORCA Jan. 11, 2018 11-Jan-18 16-Nov-21
Br. Res. No. dtd.
8118 RICHARD EVANGELISTA CRUZ Jan. 11, 2018 11-Jan-18 28-Feb-21
Br. Res. No. dtd.
8119 NORMA P. LISING Jan. 11, 2018 11-Jan-18 8-Oct-21
Br. Res. No. dtd.
8120 RYAN CHRISTOPHER GOSIENGFIAO MARTINEZ Jan. 11, 2018 11-Jan-18 21-Dec-21
Br. Res. No. dtd.
8121 PRISCILA E. ADRIANO Jan. 11, 2018 11-Jan-18 30-Nov-21
Br. Res. No. dtd.
8122 ZENAIDA B. DIMALALUAN Jan. 11, 2018 11-Jan-18 21-Feb-21
Br. Res. No. dtd.
8123 CLYDE RASONABE NAONG Jan. 11, 2018 11-Jan-18 25-Jun-21
Br. Res. No. dtd.
8124 AARON JAMES SANTOS SINGUA Jan. 11, 2018 11-Jan-18 14-Dec-21
Br. Res. No. dtd.
8125 TERESITA DELA TORRE RIVERA Jan. 11, 2018 11-Jan-18 24-May-21
Br. Res. No. dtd.
8126 CORINNE MAGDAMO DOMINGO Jan. 11, 2018 11-Jan-18 22-Sep-21
Br. Res. No. dtd.
8127 REGINE DAROCA VILLAR Jan. 11, 2018 11-Jan-18 19-Feb-21
Br. Res. No. dtd.
8128 JEFFREY SARIO MANTARING Jan. 11, 2018 11-Jan-18 28-May-21
Br. Res. No. dtd.
8129 DEC JHON PLEÑOS MENDOZA Jan. 11, 2018 11-Jan-18 4-Dec-21
Br. Res. No. dtd.
8130 VICTOR DUMANGAS DORONGON Jan. 11, 2018 11-Jan-18 21-Aug-21
Br. Res. No. dtd.
8131 REBECCA CAPALAD FERRER Jan. 11, 2018 11-Jan-18 20-Oct-21

Page 789
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
IN THE PRACTICE OF PUBLIC ACCOUNTANCY
As of April 30, 2018
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.
8132 JOHN EVAN RAYMUND OLASO BESID Jan. 11, 2018 11-Jan-18 15-Jul-21
Br. Res. No. dtd.
8133 MYRA LAZARO CEDRO Jan. 11, 2018 11-Jan-18 8-Mar-21
Br. Res. No. dtd.
8134 GINETTE-ANN RIVARES CASTRO Jan. 11, 2018 11-Jan-18 26-Apr-21
Br. Res. No. dtd.
8135 MARK ANDREW YAP RAYOS Jan. 11, 2018 11-Jan-18 22-Nov-21
Br. Res. No. dtd.
8136 LESLEE DAVE CARAAN ARPON Jan. 11, 2018 11-Jan-18 2-Nov-21
Br. Res. No. dtd.
8137 KATHERINE JANE LACSAMANA MANARANG Jan. 11, 2018 11-Jan-18 2-Sep-21
Br. Res. No. dtd.
8138 CRISTY BATANG FERNANDEZ Jan. 11, 2018 11-Jan-18 3-Dec-21
Br. Res. No. dtd.
8139 NAPOLEON IPIL ROCERO Jan. 11, 2018 11-Jan-18 15-Nov-21
Br. Res. No. dtd.
8140 JONA UY DIMALANTA Jan. 11, 2018 11-Jan-18 19-Oct-21
Br. Res. No. dtd.
8141 RANILLIO CASTILLIO ROMERO Jan. 11, 2018 11-Jan-18 17-Nov-21
Br. Res. No. dtd.
8142 ARIEL DELA CRUZ SOLIS Jan. 11, 2018 11-Jan-18 23-May-21
Br. Res. No. dtd.
8143 EPIFANIA A. WHANG Jan. 11, 2018 11-Jan-18 31-Jan-21
Br. Res. No. dtd.
8144 ETHEL JOY MALECDAN LOY-ODAN Jan. 11, 2018 11-Jan-18 7-Feb-21
Br. Res. No. dtd.
8145 CHRISTOTLE MERCADO CRUZ Jan. 11, 2018 11-Jan-18 25-Mar-21
Br. Res. No. dtd.
8146 GIRLIE SEVILLANO CODILLA Jan. 11, 2018 11-Jan-18 14-Mar-21
Br. Res. No. dtd.
8147 JESSIRE PEREZ COMABIG Jan. 11, 2018 11-Jan-18 29-Sep-21

Page 790
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
IN THE PRACTICE OF PUBLIC ACCOUNTANCY
As of April 30, 2018
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.
8148 MIRA C. MIRANDA-DELOS SANTOS Jan. 11, 2018 11-Jan-18 17-Jan-21
Br. Res. No. dtd.
8149 KELVIN JAY JUSTINIANO RAGADIO Jan. 11, 2018 11-Jan-18 6-Sep-21
Br. Res. No. dtd.
8150 CLAIRE LUTERO BRANZUELA Jan. 11, 2018 11-Jan-18 1-Aug-21
Br. Res. No. dtd.
8151 KEVIN ELIJA FRANCO CALMA Jan. 11, 2018 11-Jan-18 1-Sep-21
Br. Res. No. dtd.
8152 NIDA SEVILLA MUERONG Jan. 11, 2018 11-Jan-18 21-Feb-21
Br. Res. No. dtd.
8153 KHRINA MEDINA OJOY Jan. 11, 2018 11-Jan-18 23-Apr-21
Br. Res. No. dtd.
8154 JOSEPHINE ANCHETA FERNANDEZ Jan. 11, 2018 11-Jan-18 19-Mar-21
Br. Res. No. dtd.
8155 CHLOE CHIZU GO CEDENIO GO Jan. 11, 2018 11-Jan-18 1-Feb-21
Br. Res. No. dtd.
8156 MARIA THERESA ELISES SAET Jan. 11, 2018 11-Jan-18 27-Sep-21
Br. Res. No. dtd.
8157 JANE UNABIA LAHER Jan. 11, 2018 11-Jan-18 18-Jan-21
Br. Res. No. dtd.
8158 MARY ANN SUGAR TAQUIQUI MACARILAY Jan. 11, 2018 11-Jan-18 3-Mar-21
Br. Res. No. dtd.
8159 LOREBETH MAGALLANES RIVAC Jan. 11, 2018 11-Jan-18 5-Nov-21
Br. Res. No. dtd.
8160 NESTOR YAÑEZ CIPRIANO Jan. 11, 2018 11-Jan-18 2-Aug-21
Br. Res. No. dtd.
8161 MARIE CRIS DAYO CONANAN Jan. 11, 2018 11-Jan-18 2-Jan-21
Br. Res. No. dtd.
8162 YVETTE MARIE C. SOLINA Jan. 11, 2018 11-Jan-18 6-Nov-21
Br. Res. No. dtd.
8163 MINERVA GONZAGA BARQUIN Jan. 11, 2018 11-Jan-18 18-Mar-21

Page 791
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
IN THE PRACTICE OF PUBLIC ACCOUNTANCY
As of April 30, 2018
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.
8164 MARIA VICTORIA RAMOS BAARDE Jan. 11, 2018 11-Jan-18 6-Feb-21
Br. Res. No. dtd.
8165 ULYSSES ESPARA BALAGTEY Jan. 11, 2018 11-Jan-18 22-Jul-21
Br. Res. No. dtd.
8166 CRISTINA B. MALABORBOR Jan. 11, 2018 11-Jan-18 21-Feb-21
Br. Res. No. dtd.
8167 CLAIR JILL LAMAN ABREA Jan. 11, 2018 11-Jan-18 19-Oct-21
Br. Res. No. dtd.
8168 CHAREL CASTIL-ACTA Jan. 11, 2018 11-Jan-18 24-Nov-21
Br. Res. No. dtd.
8169 ERLINDA G. SANCHEZ Jan. 11, 2018 11-Jan-18 26-Feb-21
Br. Res. No. dtd.
8170 ROSE MAY RAMIREZ PANDONGGAN Jan. 11, 2018 11-Jan-18 16-May-21
Br. Res. No. dtd.
8171 JUMAR UNIDA BADAJOS Jan. 11, 2018 11-Jan-18 11-Oct-21
Br. Res. No. dtd.
8172 RAQUEL A. LAGARDE Jan. 11, 2018 11-Jan-18 18-Sep-21
Br. Res. No. dtd.
8173 CHRISTINE RENEE R. BLABAGNO Jan. 11, 2018 11-Jan-18 17-Oct-21
Br. Res. No. dtd.
8174 ELSIE O. LIM Jan. 11, 2018 11-Jan-18 14-Jan-21
Br. Res. No. dtd.
8175 JULIANA VOLANTE BARACHETA Jan. 11, 2018 11-Jan-18 16-Feb-21
Br. Res. No. dtd.
8176 MELANIE A. FELARCA Jan. 11, 2018 11-Jan-18 2-Sep-21
Br. Res. No. dtd.
8177 JUAN NIEGOS CAPIDOS Jan. 11, 2018 11-Jan-18 24-Jun-21
Br. Res. No. dtd.
8178 DENNIS MACADILDIG JAVIER Jan. 11, 2018 11-Jan-18 14-Mar-21
Br. Res. No. dtd.
8179 ALYANA DESPO FRUELDA Jan. 11, 2018 11-Jan-18 27-Jun-21

Page 792
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
IN THE PRACTICE OF PUBLIC ACCOUNTANCY
As of April 30, 2018
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.
8180 ROSE ANN VILLARIN ALMAYDA Jan. 11, 2018 11-Jan-18 27-Feb-21
Br. Res. No. dtd.
8181 MARIDYL TRIA YAP Jan. 11, 2018 11-Jan-18 14-Nov-21
Br. Res. No. dtd.
8182 VICTORIO PINANO MAGSALIN Jan. 11, 2018 11-Jan-18 30-Sep-21
Br. Res. No. dtd.
8183 ARNOLD MIRANDA AURELLA, JR. Jan. 11, 2018 11-Jan-18 17-Aug-21
Br. Res. No. dtd.
8184 GENEROSO FLORES RAMOS, JR. Jan. 11, 2018 11-Jan-18 19-Oct-21
Br. Res. No. dtd.
8185 RONALDO DE LA PENA MARTIREZ Jan. 11, 2018 11-Jan-18 19-Nov-21
Br. Res. No. dtd.
8186 JOSEPH DALIMOT REYES Jan. 11, 2018 11-Jan-18 14-Oct-21
Br. Res. No. dtd.
8187 ABIGAEL DELA PAZ MASMILA Jan. 11, 2018 11-Jan-18 28-Feb-21
Br. Res. No. dtd.
8188 CAREN DELA CRUZ CORNEJO Jan. 11, 2018 11-Jan-18 29-Aug-21
Br. Res. No. dtd.
8189 EFREN LONGCOB ZOLETA, III Jan. 11, 2018 11-Jan-18 3-Jan-21
Br. Res. No. dtd.
8190 FLORDELIZA GALENDEZ AYOS Jan. 11, 2018 11-Jan-18 22-Feb-21
Br. Res. No. dtd.
8191 VENERANDA YEPES MALATE Jan. 11, 2018 11-Jan-18 14-Nov-21
Br. Res. No. dtd.
8192 RHODORA FACULIN GARCIA Jan. 11, 2018 11-Jan-18 17-Jan-21
Br. Res. No. dtd.
8193 ARLENE ZULUETA LOREJA Jan. 11, 2018 11-Jan-18 7-Jul-21
Br. Res. No. dtd.
8194 ALINA ANG PEREZ Jan. 11, 2018 11-Jan-18 23-Jan-21
Br. Res. No. dtd.
8195 MARIO C. LAPUEBLA Jan. 11, 2018 11-Jan-18 13-Apr-21

Page 793
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
IN THE PRACTICE OF PUBLIC ACCOUNTANCY
As of April 30, 2018
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.
8196 JENNALYN CANCIO RAZON Jan. 11, 2018 11-Jan-18 7-Feb-21
Br. Res. No. dtd.
8197 EDMAR ZABALA ZAMPANG Jan. 11, 2018 11-Jan-18 2-29-21
Br. Res. No. dtd.
8198 JOEL ALFORNON BARTOLABAC Jan. 11, 2018 11-Jan-18 10-May-21
Br. Res. No. dtd.
8199 ROMEO CORTEZ ALBA AND ASSOCIATES Jan. 11, 2018 11-Jan-18 26-Oct-21
Br. Res. No. dtd.
8200 C.G. GUZMAN, JR. & ASSOCIATES Jan. 11, 2018 11-Jan-18 5-Nov-21
Br. Res. No. dtd.
8201 RM VELUZ AND CO. Jan. 11, 2018 11-Jan-18 13-Feb-21
Br. Res. No. dtd.
8202 VALERIO, VALERIO & CO. Jan. 11, 2018 11-Jan-18 9-Sep-21
Br. Res. No. dtd.
8203 SEVERINO SD. JACINTO Jan. 11, 2018 11-Jan-18 8-Jan-21
Br. Res. No. dtd.
8204 REMELIE EDEN DIZON MARQUEZ Jan. 11, 2018 11-Jan-18 20-Oct-21
Br. Res. No. dtd.
8205 ALLADIN DOMANTAY CHUA Jan. 11, 2018 11-Jan-18 16-Dec-21
Br. Res. No. dtd.
8206 RONA MACOY ESCOBIA Jan. 11, 2018 11-Jan-18 26-Jul-21
Br. Res. No. dtd.
8207 ARTEMIO MARINAY COLMEDORA, JR. Jan. 11, 2018 11-Jan-18 31-Dec-21
Br. Res. No. dtd.
8208 AUGUSTO & HERNANDEZ Feb. 8, 2018 8-Feb-18 3-May-21
Br. Res. No. dtd.
8209 ANNA LIZA B. SANTIAGO Feb. 8, 2018 8-Feb-18 11-Sep-21
Br. Res. No. dtd.
8210 ALONA BARRETE ADLAON Feb. 8, 2018 8-Feb-18 1-Apr-21
Br. Res. No. dtd.
8211 SIEGFRIED CONSTANCIO G. CATALUNA Feb. 8, 2018 8-Feb-18 6-Sep-21

Page 794
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
IN THE PRACTICE OF PUBLIC ACCOUNTANCY
As of April 30, 2018
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.
8212 JANE TRAVEÑO COLE Feb. 8, 2018 8-Feb-18 17-Jun-21
Br. Res. No. dtd.
8213 KENNERLY ALBERT ROSALES MALINAO Feb. 8, 2018 8-Feb-18 2-May-21
Br. Res. No. dtd.
8214 CHESA MARIE ARIAS MONTIZO Feb. 8, 2018 8-Feb-18 3-Sep-21
Br. Res. No. dtd.
8215 PAUL GABRIEL AGUILAR CASTROVERDE Feb. 8, 2018 8-Feb-18 17-Mar-21
Br. Res. No. dtd.
8216 MARITA HERNANDEZ VALLES Feb. 8, 2018 8-Feb-18 2-Jun-21
Br. Res. No. dtd.
8217 MERRY JOY TABILONA JEMINO Feb. 8, 2018 8-Feb-18 18-Dec-21
Br. Res. No. dtd.
8218 SUSETTE REGONDOLA MADLANGBAYAN Feb. 8, 2018 8-Feb-18 25-Jul-21
Br. Res. No. dtd.
8219 JONAH URRIZA FERNANDEZ Feb. 8, 2018 8-Feb-18 3-Feb-21
Br. Res. No. dtd.
8220 MONICA C. SERZO Feb. 8, 2018 8-Feb-18 14-Jul-21
Br. Res. No. dtd.
8221 CYNTHIA R. RONQUILLO Feb. 8, 2018 8-Feb-18 1-Sep-21
Br. Res. No. dtd.
8222 ARACELI NANTONA DUMILON Feb. 8, 2018 8-Feb-18 15-Sep-21
Br. Res. No. dtd.
8223 TERESITA B. ZAPANTA Feb. 8, 2018 8-Feb-18 1-Mar-21
Br. Res. No. dtd.
8224 IMELDA MALAPOTE ESPIRITU Feb. 8, 2018 8-Feb-18 12-May-21
Br. Res. No. dtd.
8225 GUILLERMO BATAANON AYALA Feb. 8, 2018 8-Feb-18 25-Jun-21
Br. Res. No. dtd.
8226 DAISY GERSALIA GOSGOLAN Feb. 8, 2018 8-Feb-18 15-Apr-21
Br. Res. No. dtd.
8227 MARK ANTHONY QUIMNO URIBE Feb. 8, 2018 8-Feb-18 17-Jan-21

Page 795
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
IN THE PRACTICE OF PUBLIC ACCOUNTANCY
As of April 30, 2018
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.
8228 JULIUS VINCENT DIZON MACDON Feb. 8, 2018 8-Feb-18 6-Dec-21
Br. Res. No. dtd.
8229 REGINA BARRINA MURGA Feb. 8, 2018 8-Feb-18 12-Dec-21
Br. Res. No. dtd.
8230 KAREEN BALMES BALMES Feb. 8, 2018 8-Feb-18 16-Apr-21
Br. Res. No. dtd.
8231 KHEM-MOCAMAD N. INOK Feb. 8, 2018 8-Feb-18 21-Sep-21
Br. Res. No. dtd.
8232 AVEL ROSALES AGUILAR Feb. 8, 2018 8-Feb-18 12-Jun-21
Br. Res. No. dtd.
8233 ANN MUTYA GORRO MAPANO Feb. 8, 2018 8-Feb-18 3-Oct-21
Br. Res. No. dtd.
8234 LUCIA O. ALVAR-VITERBO Feb. 8, 2018 8-Feb-18 4-Mar-21
Br. Res. No. dtd.
8235 SMITH O. VALDEZ Feb. 8, 2018 8-Feb-18 26-Apr-21
Br. Res. No. dtd.
8236 ROMER O. LESONDATO Feb. 8, 2018 8-Feb-18 26-May-21
Br. Res. No. dtd.
8237 ROSS SAPORSANTOS ARGUELLES Feb. 8, 2018 8-Feb-18 14-Feb-21
Br. Res. No. dtd.
8238 NICK JULE BILLONES TORRES Feb. 8, 2018 8-Feb-18 12-Jul-21
Br. Res. No. dtd.
8239 JONATHAN ECHAVEZ TITO Feb. 8, 2018 8-Feb-18 23-Jun-21
Br. Res. No. dtd.
8240 MELISSA P. IRINCO AND CO. Feb. 8, 2018 8-Feb-18 26-Jul-21
Br. Res. No. dtd.
8241 WINFREDO ASOY PALUMAR Feb. 8, 2018 8-Feb-18 17-Jan-21
Br. Res. No. dtd.
8242 JOHN REY GANABA LOBATON Feb. 8, 2018 8-Feb-18 3-Jun-21
Bd. Res. No. dtd.
8243 ODSINADA-MACABASCO AND ASSOCIATES Feb. 8, 2018 8-Feb-18 18-Aug-21

Page 796
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
IN THE PRACTICE OF PUBLIC ACCOUNTANCY
As of April 30, 2018
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. dtd.
8244 CRISPIN BACOL OSTIA Feb. 8, 2018 8-Feb-18 7-Jul-21
Bd. Res. No. dtd.
8245 ALDRICH PAMINTUAN ESPINO Feb. 8, 2018 8-Feb-18 4-Jan-21

Bd. Res. No. dtd.


8246 ARJEN OBLIGADO SORIANO March 7, 2018 7-Mar-18 25-Nov-21

Bd. Res. No. dtd.


8247 NARD HARTNEY SARINGAN MOLINA March 7, 2018 7-Mar-18 2-Jul-21

Bd. Res. No. dtd.


8248 NESTOR TORRES CALDERON March 7, 2018 7-Mar-18 17-Aug-21

Bd. Res. No. dtd.


8249 ALLAN CAGAS LUY March 7, 2018 7-Mar-18 22-Apr-21

Bd. Res. No. dtd.


8250 ANNE FABRO CACHERO March 7, 2018 7-Mar-18 23-Apr-21

Bd. Res. No. dtd.


8251 CHERRY AMOR C. VENZON March 7, 2018 7-Mar-18 19-Sep-21

Bd. Res. No. dtd.


8252 JEN VEE ALBUERA ATIENZA March 7, 2018 7-Mar-18 5-Nov-21

Bd. Res. No. dtd.


8253 MANUEL ENRIQUEZ ALFONSO March 7, 2018 7-Mar-18 23-Aug-21

Bd. Res. No. dtd.


8254 GLORIA E. PARAS March 7, 2018 7-Mar-18 17-Apr-21

Page 797
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
IN THE PRACTICE OF PUBLIC ACCOUNTANCY
As of April 30, 2018
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. dtd.


8255 MYRA ALTAMIRANO LEYNES March 7, 2018 7-Mar-18 16-Mar-21

Bd. Res. No. dtd.


8256 ENRIQUE MEJIA VILLANUEVA March 7, 2018 7-Mar-18 1-Mar-21

Bd. Res. No. dtd.


8257 MA. ELIZABETH JACOB ORMILON March 7, 2018 7-Mar-18 20-Nov-21

Bd. Res. No. dtd.


8258 CECILIA E. BARAL March 7, 2018 7-Mar-18 18-May-21

Bd. Res. No. dtd.


8259 CHARLSTON HERMOGENO TONGOL March 7, 2018 7-Mar-18 8-Nov-21

Bd. Res. No. dtd.


8260 MARIA NIEVES MATEO MAGCALAS March 7, 2018 7-Mar-18 5-Aug-21

Bd. Res. No. dtd.


8261 JOHN DAVID CUDIA CASTILLO March 7, 2018 7-Mar-18 31-Oct-21

Bd. Res. No. dtd.


8262 CHRIST EDGARDO MACATANGAY AÑONUEVO March 7, 2018 7-Mar-18 25-Dec-21

Bd. Res. No. dtd.


8263 MARICEL SARINO SOTANA March 7, 2018 7-Mar-18 22-Aug-21

Bd. Res. No. dtd.


8264 RON IAN TUMBAGA SALAZAR March 7, 2018 7-Mar-18 1-Mar-21

Page 798
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
IN THE PRACTICE OF PUBLIC ACCOUNTANCY
As of April 30, 2018
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. dtd.


8265 MA. ELENITA ALCOVENDAZ-BONDOC March 7, 2018 7-Mar-18 26-Apr-21

Bd. Res. No. dtd.


8266 ORLAND LAGO ADRIGADO March 7, 2018 7-Mar-18 28-Jul-21

Bd. Res. No. dtd.


8267 JUVY MACAPINLAC LACSON March 7, 2018 7-Mar-18 23-Jul-21

Bd. Res. No. dtd.


8268 LOUIS PAULO CHAN BATAC March 19, 2018 19-Mar-18 19-Jan-21

Bd. Res. No. dtd.


8269 FERMIN TAREGA VIDAL March 19, 2018 19-Mar-18 24-Nov-21

Bd. Res. No. dtd.


8270 ALJON TOLENTINO PONIO March 19, 2018 19-Mar-18 8-Aug-21

Bd. Res. No. dtd.


8271 NEIL PATRICK MAGNANAO NG March 19, 2018 19-Mar-18 10-Apr-21

Bd. Res. No. dtd.


8272 SIMPLICIO LUZANO LANGBAYAN, JR. March 19, 2018 19-Mar-18 19-Dec-21

Bd. Res. No. dtd.


8273 GERALD BAUGBOG TAC-AN March 19, 2018 19-Mar-18 25-Aug-21

Bd. Res. No. dtd.


8274 MARK JASON PITOGO VELOSO March 19, 2018 19-Mar-18 22-Sep-21

Page 799
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
IN THE PRACTICE OF PUBLIC ACCOUNTANCY
As of April 30, 2018
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. dtd.


8275 RHODORA GAYAGAYA ANAS March 19, 2018 19-Mar-18 28-Nov-21

Bd. Res. No. dtd.


8276 GERALDINE CARIÑO BERBAÑO March 19, 2018 19-Mar-18 9-Oct-21

Bd. Res. No. dtd.


8277 EVANGELINE FUNESTO DEMEGILLO March 19, 2018 19-Mar-18 12-Nov-21

Bd. Res. No. dtd.


8278 MERCEDES SERRANO TORRES March 19, 2018 19-Mar-18 13-Oct-21

Bd. Res. No. dtd.


8279 MARICEL S. MORALES March 19, 2018 19-Mar-18 5-Mar-21

Bd. Res. No. dtd.


8280 SHIELA LOREZO MAAGMA March 19, 2018 19-Mar-18 12-Jan-21

Bd. Res. No. dtd.


8281 AIZZA KAZANDRA VALENCIA CARLET March 19, 2018 19-Mar-18 23-Feb-21

Bd. Res. No. dtd.


8282 SANTOS JOHN ALHAMBRA MARFORI March 19, 2018 19-Mar-18 11-Aug-21

Bd. Res. No. dtd.


8283 WILLIARD MENDOZA SANGALANG March 19, 2018 19-Mar-18 15-Oct-21

Bd. Res. No. dtd.


8284 MARK TEODY DINGLASA BIDAD March 19, 2018 19-Mar-18 9-Nov-21

Page 800
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
IN THE PRACTICE OF PUBLIC ACCOUNTANCY
As of April 30, 2018
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. dtd.


8285 RENATO URIARTE GAWAT March 19, 2018 19-Mar-18 12-Mar-21

Bd. Res. No. dtd.


8286 CAROLINA ANTIPALA DATILES March 19, 2018 19-Mar-18 26-Nov-21
Bd. Res. No. dtd.
8287 RONALD SARILI LEABRES April 2, 2018 2-Apr-18 9-Apr-21
Bd. Res. No. dtd.
8288 JOVYLYN CHIONG LEE April 2, 2018 2-Apr-18 30-Oct-21
Bd. Res. No. dtd.
8289 ROSIE ORINGO AVILA-FLORANTE April 2, 2018 2-Apr-18 1-Sep-21
Bd. Res. No. dtd.
8290 OFELIA DELOS SANTOS ALBANIA April 2, 2018 2-Apr-18 21-Feb-21
Bd. Res. No. dtd.
8291 ROLANDO TEJADA OLIVEROS April 2, 2018 2-Apr-18 23-Jan-21
Bd. Res. No. dtd.
8292 JOSEPH FORNAL SALIDO April 2, 2018 2-Apr-18 25-Dec-21
Bd. Res. No. dtd.
8293 PATRICIA T. UY April 2, 2018 2-Apr-18 17-Mar-21
Bd. Res. No. dtd.
8294 MICHAEL PUTO FULLA April 2, 2018 2-Apr-18 26-Jun-21
Bd. Res. No. dtd.
8295 PETER PAUL SARADOGAN PABUSTAN April 2, 2018 2-Apr-18 22-Jun-21

Page 801
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
IN THE PRACTICE OF PUBLIC ACCOUNTANCY
As of April 30, 2018

Page 802
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
IN THE PRACTICE OF PUBLIC ACCOUNTANCY
As of April 30, 2018

Page 803
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
IN THE PRACTICE OF PUBLIC ACCOUNTANCY
As of April 30, 2018

Page 804
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
IN THE PRACTICE OF PUBLIC ACCOUNTANCY
As of April 30, 2018

Page 805
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
IN THE PRACTICE OF PUBLIC ACCOUNTANCY
As of April 30, 2018

Page 806
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
IN THE PRACTICE OF PUBLIC ACCOUNTANCY
As of April 30, 2018

Page 807
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
IN THE PRACTICE OF PUBLIC ACCOUNTANCY
As of April 30, 2018

Page 808
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
IN THE PRACTICE OF PUBLIC ACCOUNTANCY
As of April 30, 2018

Page 809
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
IN THE PRACTICE OF PUBLIC ACCOUNTANCY
As of April 30, 2018

Page 810
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
IN THE PRACTICE OF PUBLIC ACCOUNTANCY
As of April 30, 2018

Page 811
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
IN THE PRACTICE OF PUBLIC ACCOUNTANCY
As of April 30, 2018

Page 812
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
IN THE PRACTICE OF PUBLIC ACCOUNTANCY
As of April 30, 2018

Page 813
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
IN THE PRACTICE OF PUBLIC ACCOUNTANCY
As of April 30, 2018

Page 814
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
IN THE PRACTICE OF PUBLIC ACCOUNTANCY
As of April 30, 2018

Page 815
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
IN THE PRACTICE OF PUBLIC ACCOUNTANCY
As of April 30, 2018

Page 816
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
IN THE PRACTICE OF PUBLIC ACCOUNTANCY
As of April 30, 2018

Page 817
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
IN THE PRACTICE OF PUBLIC ACCOUNTANCY
As of April 30, 2018

Page 818
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
IN THE PRACTICE OF PUBLIC ACCOUNTANCY
As of April 30, 2018

Page 819
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
IN THE PRACTICE OF PUBLIC ACCOUNTANCY
As of April 30, 2018

Page 820
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
IN THE PRACTICE OF PUBLIC ACCOUNTANCY
As of April 30, 2018

Page 821
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
IN THE PRACTICE OF PUBLIC ACCOUNTANCY
As of April 30, 2018

Page 822
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
IN THE PRACTICE OF PUBLIC ACCOUNTANCY
As of April 30, 2018

Page 823
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
IN THE PRACTICE OF PUBLIC ACCOUNTANCY
As of April 30, 2018

Page 824
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
IN THE PRACTICE OF PUBLIC ACCOUNTANCY
As of April 30, 2018

Page 825
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
IN THE PRACTICE OF PUBLIC ACCOUNTANCY
As of April 30, 2018

Page 826
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
IN THE PRACTICE OF PUBLIC ACCOUNTANCY
As of April 30, 2018

Page 827
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
IN THE PRACTICE OF PUBLIC ACCOUNTANCY
As of April 30, 2018

Page 828
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
IN THE PRACTICE OF PUBLIC ACCOUNTANCY
As of April 30, 2018

Page 829
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
IN THE PRACTICE OF PUBLIC ACCOUNTANCY
As of April 30, 2018

Page 830
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
IN THE PRACTICE OF PUBLIC ACCOUNTANCY
As of April 30, 2018

Page 831
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
IN THE PRACTICE OF PUBLIC ACCOUNTANCY
As of April 30, 2018

Page 832
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
IN THE PRACTICE OF PUBLIC ACCOUNTANCY
As of April 30, 2018

Page 833
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
IN THE PRACTICE OF PUBLIC ACCOUNTANCY
As of April 30, 2018

Page 834
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
IN THE PRACTICE OF PUBLIC ACCOUNTANCY
As of April 30, 2018

Page 835
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
IN THE PRACTICE OF PUBLIC ACCOUNTANCY
As of April 30, 2018

Page 836
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
IN THE PRACTICE OF PUBLIC ACCOUNTANCY
As of April 30, 2018

Page 837
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
IN THE PRACTICE OF PUBLIC ACCOUNTANCY
As of April 30, 2018

Page 838
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
IN THE PRACTICE OF PUBLIC ACCOUNTANCY
As of April 30, 2018

Page 839
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
IN THE PRACTICE OF PUBLIC ACCOUNTANCY
As of April 30, 2018

Page 840
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
IN THE PRACTICE OF PUBLIC ACCOUNTANCY
As of April 30, 2018

Page 841
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
IN THE PRACTICE OF PUBLIC ACCOUNTANCY
As of April 30, 2018

Page 842
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
IN THE PRACTICE OF PUBLIC ACCOUNTANCY
As of April 30, 2018

Page 843
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
IN THE PRACTICE OF PUBLIC ACCOUNTANCY
As of April 30, 2018

Page 844
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
IN THE PRACTICE OF PUBLIC ACCOUNTANCY
As of April 30, 2018

Page 845
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
IN THE PRACTICE OF PUBLIC ACCOUNTANCY
As of April 30, 2018

Page 846
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
IN THE PRACTICE OF PUBLIC ACCOUNTANCY
As of April 30, 2018

Page 847
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
IN THE PRACTICE OF PUBLIC ACCOUNTANCY
As of April 30, 2018

Page 848
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
IN THE PRACTICE OF PUBLIC ACCOUNTANCY
As of April 30, 2018

Page 849
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
IN THE PRACTICE OF PUBLIC ACCOUNTANCY
As of April 30, 2018

Page 850
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
IN THE PRACTICE OF PUBLIC ACCOUNTANCY
As of April 30, 2018

Page 851
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
IN THE PRACTICE OF PUBLIC ACCOUNTANCY
As of April 30, 2018

Page 852
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
IN THE PRACTICE OF PUBLIC ACCOUNTANCY
As of April 30, 2018

Page 853
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
IN THE PRACTICE OF PUBLIC ACCOUNTANCY
As of April 30, 2018

Page 854
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
IN THE PRACTICE OF PUBLIC ACCOUNTANCY
As of April 30, 2018

Page 855
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
IN THE PRACTICE OF PUBLIC ACCOUNTANCY
As of April 30, 2018

Page 856
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
IN THE PRACTICE OF PUBLIC ACCOUNTANCY
As of April 30, 2018

Page 857
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
IN THE PRACTICE OF PUBLIC ACCOUNTANCY
As of April 30, 2018

Page 858
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
IN THE PRACTICE OF PUBLIC ACCOUNTANCY
As of April 30, 2018

Page 859
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
IN THE PRACTICE OF PUBLIC ACCOUNTANCY
As of April 30, 2018

Page 860
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
IN THE PRACTICE OF PUBLIC ACCOUNTANCY
As of April 30, 2018

Page 861
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
IN THE PRACTICE OF PUBLIC ACCOUNTANCY
As of April 30, 2018

Page 862
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
IN THE PRACTICE OF PUBLIC ACCOUNTANCY
As of April 30, 2018

Page 863
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
IN THE PRACTICE OF PUBLIC ACCOUNTANCY
As of April 30, 2018

Page 864
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
IN THE PRACTICE OF PUBLIC ACCOUNTANCY
As of April 30, 2018

Page 865
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
IN THE PRACTICE OF PUBLIC ACCOUNTANCY
As of April 30, 2018

Page 866
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
IN THE PRACTICE OF PUBLIC ACCOUNTANCY
As of April 30, 2018

Page 867
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
IN THE PRACTICE OF PUBLIC ACCOUNTANCY
As of April 30, 2018

Page 868
LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS
IN THE PRACTICE OF PUBLIC ACCOUNTANCY
As of April 30, 2018

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nder the name of ODSINADA MACABASCO & ASSOCIATES

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