accredited external auditors as of apri 30 address)

No. Name Type of Accreditation

Date Accredited Expiry Date Address TELEPHONE

NUMBERFAX NUMBER AREA

1 0001-FR-1 F Manabat, Delgado, Amper & Co. Group A 08-May-07 07-May-105th Flr., Salamin Building, 197 Salcedo St., Legaspi Village, Makati City 812-0535 810-5047 Makati City

2 0002-FR-2 F Punongbayan & Araullo Group A 02-Feb-09 02-Feb-1220th Flr., Tower 1, The Enterprise Center, 677 Ayala Avenue, Makati City 886-5511

886-5506 886-5507 Makati City

3 0003-FR-1 F Constantino Guadalquiver & Co. Group A 20-Aug-08 20-Aug-1115th Flr., Citibank Tower, 8741 Paseo de Roxas, Makati City 848-1051 728-1014 Makati City

4 0004-FR-2 F Manabat San Agustin & Co., CPAs Group A 20-Jan-09 20-Jan-12The KPMG Center, 9th Floor, 6787 Ayala Avenue, Makati City

885-7000 893-8507

894-1985 816-6595 Makati City

5 0005-FR-2 F Uy Singson Abella & Co. Group A 28-Apr-09 27-Apr-12Phil. Stock Exchange Center, 26/F Suite 2603 BCD West Tower, Exchange Rd., Ortigas Center, Pasig City

687-6151 to 56 634-7564 Pasig City

6 0006-FR-1 F Josue, Alcoriza and Co, Group C 28-May-07 27-May-10 Rm. 202 VD & S Building, Panay Ave., Quezon City413-4559 413-4563 Quezon City

7 0007-FR-2 F Alba Romeo & Co. Group A 26-Mar-09 25-Mar-127/F Multinational Bancorporation Centre, 6805 Ayala Ave., Makati City 844-2016

844-2045 to 46 Makati City

8 0008-FR-1 F Ramon F. Garcia & Co.* Group A 20-Mar-06 20-Mar-09Suite 410, Manila Bank Bldg., Ayala Avenue, Makati City

810-1028 812-3339 Makati City

9 0009-FR-1 F Isla Lipana & Co. Group A 03-Apr-06 03 Sept 0929/F Philamlife Bldg., 8767 Paseo de Roxas, Makati City 845-2728 Makati City

10 0010-F F Virgilio R. Santos & Co. Group A 06-Aug-06 05-Aug-09Suite 412 Pasda Mansions, 77 Panay Ave. corner Timog, Quezon City 373-0610 373-0629 Quezon City

11 0011-F F Guzman, Bocaling & Co. Group A 05-May-04 05-May-07Suite 2109 Cityland 10 Tower 1, 6815 Ayala Ave., Makati City

892-3147 894-5783 894-4793 Makati City

12 0012-FR-1 F SyCip, Gorres, Velayo & Co. Group A 30-Jan-07 29-Jan-10 6760 Ayala Avenue, Makati City 891-0307819-0872 818-1377 Makati City

13 0013-FR-1 F Luis Canete & Co. Group A 12-Mar-07 11-Mar-10Rms. 301-302 Oftana Bldg., Jasmin St. corner Don Mariano Cui, Cebu City

(32) 255-3428 255-2491

(32) 255-3428 255-2491

Cebu City

14 0015-F F A.S. Arellano & Co Group A* 18-Sep-03 17-Sep-06Dannara Cond., Unit 209 cor. Metropolitan Ave., MolSt., Makati City 897-5767 Makati City

15 0016-FR-1 F Diaz Murillo Dalupan & CO Group A 05-Mar-07 04-Mar-105/F Don Jacinto Bldg., Dela Rosa cor. Salcedo Sts., Legaspi Village, Makati City

894-5892 to 95 892-3642 8935572

818-1872 Makati City

16 0017-F F R.S. Bernaldo & Associates Group A 06-May-04 06-May-07Unit 1810 Cityland 10 Tower 1, Ayala cor. H.V. Dela Costa, Makati City 812-1718 to 24 813-6539 Makati City

17 0018-FR-1 F R.R. Tan & Associates Group A 06-Sep-07 05-Sep-10Unit 1705, 17th Flr., Antel Global Corporate Center, Julia Vargas Ave. & Jade Drive, Ortigas Center, Pasig City

638-3430 to 32 Pasig City

18 0019-F F MG Madrid & Co* General 29-Jan-04 28-Jan-07Unit 1606 Medical Plaza Makati, Amorsolo cor. Dela Rosa Sts., Legaspi Village, Makati City 893-0001 Makati City

19 0020-F F Ampil, Elises, Ciudadano & Co. Group A 26-Feb-04 25-Feb-07 Unit 5, Dakudao Bldg., Duterte St., Davao City Davao City

20 0021-FR-1 F Carmencita O. Garcia & Partners Group A 26-Apr-07 25-Apr-10Suite 303, SEDCCO Building, Rada corner Legaspi St., Legaspi Village, Makati City 892-5636 892-2459 Makati City

Republic of the PhilippinesSECURITIES AND EXCHANGE COMMISSION

SEC Building, EDSA, Greenhills, Mandaluyong City, Metro Manila

ADDRESS & CONTACT NUMBER OF SEC ACCREDITED EXTERNAL AUDITORS

SP - Sole PractitionerF - Auditing Firm As of April 30, 2009




21 0022-F F Villaruz, Villaruz & Co., CPAs General 04-Mar-04 04-Mar-07Suites 412 & 414/ J & F Divino Arcade 961 Aurora Blvd., Cubao, Quezon City Quezon City

22 0023-FR-1 F Sta. Ana, Rivera & Co. Group A 10-Apr-07 09-Apr-10Suite 215 LDM Building, Legaspi St., corner M.J. Cuenco Avenue, Cebu City

(032) 253-4658 (032) 412-1713

(032) 254-9711 Cebu City

23 0024-FR-1 F Valdes, Abad & Associates Group A 16-Jul-07 15-Jul-10CJV Bldg., 108 Aguirre St., Legaspi Village, Makati City 892-59-31 to 35 819-1468 Makati City

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

25 0026-F F Sison Corillo Parone & Co. Group A 10-Jun-04 10-Jun-07Unit 109 MRB Building 1, C-5 Usun, Taguig, Metro Manila Taguig

26 0027-FR-1 F Balicas Lamboso & Co. Group C 09-Nov-07 08-Nov-102nd Flr. Door No. 21, JTL Building, B.S. Aquino Drive, Bacolod City (034) 435-2985 Bacolod City

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

28 0030-F F Rodriguez, Torres & Company Group B 25-Nov-04 25-Nov-07Rm. 206 DSF Bldg., Gen. Hizon Ave., San FernandoPampanga Pampanga

29 0034-FR-1 F Chua, Chua & Co. Group C 16-Jul-07 15-Jul-10 4B, 522 Juan Luna St., Binondo, Manila 243-1597 to 96 City of Manila

30 0035-F F E.L. Punsalan and Associates Group B 24-Feb-05 24-Feb-08G-104 Medical Plaza Makati, Amorsolo corner Dela Rosa St., Legaspi Village, Makati City

817-9457 812-1016 750-7813 Makati City

31 0036-FR-1 F Augusto C. De Leon & Co. Group C 6-Nov-08 06-Nov-11Unit 1709 Herrera Tower, V.A. Rufino corner Valero Sts., Salcedo Village, Makati City 753-3783 817-2538 Makati City

32 0037-FR-1 F Mariano, Chunpeng and Associates Group C 17-Mar-08 17-Mar-11143 Maria Clara St. Between 6th & 7th Avenue, Grace Park, Caloocan City

323-9201 363-9939 Caloocan City

33 0038-F F A.R. Sayson & Associates Group B 17-Mar-05 17-Mar-08Suite 311 PVLB Building, Peñaranda St., Legaspi City (052) 480-9155 Legaspi City

34 0039-F F Albert V. Luna & Co. Group C 22-Mar-05 22-Mar-08 Lipcann, Bangued, Abra (074) 752-8655 Abra

35 0040-F F Velandria, Dimagiba & Co. Group C 29-Mar-05 29-Mar-08Rm. 503 Tytana Bldg., Plaza San Lorenzo Ruiz, Binondo, Manila

921-8819/244-0142/927-5460 City of Manila

36 0041-FR-1 F Philip B. Santos & Co. Group B 15-Apr-08 15-Apr-11 77 Panay corner Timog Avenue, Quezon City373-0635 373-0643 411-1911 Quezon City

37 0042-F F Enrique S. Valerio & Associates Group C 7-Apr-05 7-Apr-08 Rm. 312 Burke Bldg., Burke St., Escolta, Manila 241-5254 City of Manila

38 0043-FR-1 F Dimaculangan, Dimaculangan & Co. Group C 8-Apr-08 08-Apr-112/F Corinthian Plaza Executive Suites, 121 Paseo de Roxas, Makati City 892-1858 816-2799 Makati City

39 0044-FR-1 F Jose Corcuera and Company Group C 17-Jun-08 17-Jun-112/F CEGI Bldg., Gen. Trias Drive, Tejeros Convention, Rosario, Cavite City

437-6191 437-6724 Cavite City

40 0045-FR-1 F Dy Go Fernando and Company Group A 18-Feb-08 17-Feb-11Unit 303 Valero Plaza, 124 Valero Street, Salcedo Village, Makati City

894-2343 892-3628 892-3628 Makati City

41 0047-FR-1 F Mangay-ayam, Lim & Co. Group B 23-May-08 23-May-117761 Facundo St., Unit 205 Doña Nena Mansion Pio del Pilar, Makati City 810-00-71 Makati City

42 0048-F F Altarejos, Altarejos, King & Co.* Group B 27-Apr-05 27-Apr-081230 Magsaysay St., Gonzaga Subdivision, Bacolod City, Negros Occidental 6100

(034) 433-4961 (034) 708-5225

(034) 434-4961 Bacolod City

43 0049-F F F.B Del Rosario, Jr. & Co. Group B 7-Apr-05 7-Apr-082F Royal Bay Terrace Building, U.N. Ave., Cor. Cortada St., Ermita, Manila 521-3279 521-3279 City of Manila

44 0050-F F San Jose Verde Santos & Associates Group A 06-May-05 06-May-08 3 Butler St., Fairmont 1 Subd., North Fairview, Q.C. 930-9815 Quezon City

45 0051-F F Tardecilla Verdolaga & Co.* Group C 06-May-05 06-May-08 505 ITC Bldg., 337 Gil Puyat Ave., Makati Cit 899-9479 899-9448 Makati City

46 0053-F F Dela Cruz, Dela Cruz & Co. Group B 12-May-05 12-May-082/F Moreno Bldg., H. Concepcion, Maharlika Highway, Cabanatuan City (044) 600-2176

(044) 965-2345 Cabanatuan





47 0056-FR-1 F J.P. Tolentino & Co., CPAs Group C 11-Mar-09 10-Mar-12 No. 16 Pelota St., St. Francis Village, Cainta, Rizal 656-6946 655-1617 Rizal

48 0057-FR-1 F Sabino R. Dapat & Co. Group A 11-Aug-08 11-Aug-118th Flr., CIFC Towers, J.Luna Ave. cor. R. Humabon St., North Reclamation Area, Cebu City (032) 2317964

(032) 2319385 Cebu City

49 0058-A F M.S. Banaria & Co., CPAs Group C 28-Jul-05 28-Jul-08Suite 201 Corporate Center Bldg., 948 Aurora Blvd., Quezon City 912-4876 911-8062 Quezon City

50 0059-A F Colobong, Nathaniel P. Group C 28-Jul-05 28-Jul-08Room 201, RCBC Building, Bataan Economic Zone, Mariveles, Bataan (047) 935-4244

(047) 935-4524 Bataan

51 0060-FR-1 F Felicidad B. Diva & Co., CPAs Group C 11-Aug-08 11-Aug-11 431 Torquoise St., Palmera II-C, Taytay, Rizal 658-9027 660-0670 Rizal

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

53 0062-F F Mendoza, Querido & Co.* Group A 25-Aug-05 25-Aug-0822nd Flr., Multinational Bancorporation Centre, 6805 Ayala Avenue, Salcedo Village, Makati City 887-1888 887-1264 Makati City

54 0063-FR-1 F Velasco, Masilag & Co. Group C 22-Oct-08 22-Oct-11LG 21 Cityland Condominium, Dela Rosa St., Pio del Pilar, Makati City 819-1427 Makati City

55 0064-FR-1 F Ong, Ordoñez & Associates Group C 21-Oct-08 21-Oct-118th Floor, III Pase de Roxas Building, Paseo de Roxas corner Legaspi Village, Makati City 893-7216 893-7260 Makati City

56 0066-F F Garcia, Pangilinan and Co. Group C 29-Sep-05 29-Sep-083-I Edificio Enriqueta, corner Amoranto St. & D. Tuason Streets, Sta. Mesa Heights, Quezon City 732-7860 732-7871 Quezon City

57 0067-F F Lopez and Co., CPAs* Group A 19-Oct-05 18-Oct-08 2518 Leiva St., Sta. Ana, Manila 564-6472 564-6498 City of Manila58 0068-F F Sunga Soriano & Associates Group B 25-Oct-05 25-Oct-08 Unit 21, 88 Oranbo Drive, Pasig City 637-8885 Pasig City

59 0069-F F Vicenter E. Reyes & Associates, CPAs Group C 10-Nov-05 10-Nov-08 26-A Tirad Pass St., SMH Quezon City740-7890/ 7407919 740-7719 Quezon City

60 0070-F F Tenorio Larena & Co., CPAs* Group C 24-Nov-05 24-Nov-08Suite 303 Web-Jet Building. No. 64 Quezon Avenue corner BMA, Quezon City 712-8426 743-3079 Quezon City

61 0071-F FSenturias, Jimenez and Company, CPAs Group C 15-Dec-05 15-Dec-08

2/F Greenfield Building 1, 750 Shaw Blvd., Mandaluyong City 638-8077 631-6207

Mandaluyong City

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

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

64 0074-F F RL Feraer & Associates* Group B 23-Feb-06 22-Feb-0923 C. Alberto St., BF Resort Village, Pamplona, Las Pinas City 873-5731 874-3437 Las Piñas City

65 0075-F F Roraldo, Gatdula, Pestaño & Co.* Group C 02-Mar-06 02-Mar-09Rm. 302 Legaspi Towers 200, Paseo de Roxas, Makati City 8177090/8177535 Makati City

66 0076-F F Quilab Cabilin Bato & Co., CPAs* Group C 02-Mar-06 02-Mar-092/F Executive Centrum Building JR Borja Street, Cagayan de Oro (08822)72-7515

(088)856-4401

Cagayan de Oro

67 0077-F F Lupo S. Ramos & Co. CPAs* Group C 02-Mar-06 02-Mar-09LK Building MacArthur Highway, Dolores, City of San Fernando, Pampanga

(045) 961-3101 (046) 961-3830

(045) 961-2414 Pampanga

68 0078-F F RP Maquiling ang Company, CPAs* Group C 10-Mar-06 10-Mar-09Rm. 205, C & C Building, J.C. Aquino Avenue, Butuan City

(085) 342-5255 (085) 225-2449

(085) 341-1062 Butuan City

69 0079-F F Perez, Sese, Villa & Co.* Group B 10-Mar-06 10-Mar-09 CLP Bldg., 372 Cabilo St., Intramuros, Manila 404-0318 City of ManilaSP - Sole PractitionerF - Auditing Firm As of April 30, 2009




70 0080-F F Madarang & Co.* Group C 30-Mar-06 30-Mar-09G-26 South Star Plaza, Pres. Osmena H-way, Makati City 813-1565 844-6362 Makati City

71 0081-F FAmparado, Ong Yui, Sabarre & Associates* Group C 11-Apr-06 10-Apr-09 CAN Building, Espana cor Sudlon Sts., Cebu City 255-6040 255-7252 Cebu City

72 0082-F F Barrion Barrion & Co.* Group C 02-May-06 01-May-09Central Park 1 Condominium, D. Jorge St., Pasay City 889-4805 889-5575 Pasay City

73 0083-F F B.C. Hortellano & Co. Group B 04-May-06 03-May-090430 Easter Drive, D. Jakosalem St., Cogon-Ramos, Cebu City (032) 255-3670

(032) 253-6188 Cebu City

74 0084-F F A.V. Tidoso & Co. Group C 07-Jun-06 06-Jun-092nd Flr., Amdeco Bldg., A.C. Cortes Ave., Mandaue, Cebu City 344-03-44 344-0343 Cebu City

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

76 0086-F F J. San Pascual & Co. Group B 29-Jun-06 28-Jun-09Unit 404 Tiffany, Eisenhower St., Greenhills, San Juan, Metro Manila 723-8265 723-9981 San Juan

77 0087-F F C.M. Ilagan & Associates Group C 02-Aug-06 01-Aug-09 346 Dansalan St., Brgy. Malamig, Mandaluyong City 535-9005 533-9389Mandaluyong

City

78 0088-F F Dela Cruz Tatunay Yu & Co. Group B 03-Aug-06 02-Aug-0914F Diamond St., Cypress Village, Brgy. Samson, Balintawak, Quezon City 366-7505 Quezon City

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

80 0090-F F Bitong & Co., CPAs Group C 25-Oct-06 24-Oct-09

81 0091-F F Esgana, Miranda-Esgana & Associates Group C 07-Nov-06 06-Nov-09No. 19 San Nicolos St., St. Martin Village, ParanaqueCity 820-1835 Paranaque City

82 0092-F F A.I. Gutierrez & Associates Group C 29-Nov-06 28-Nov-094F A.B. Sandoval Bldg., Shaw Blvd. Cor Oranbo Drive, Pasig City 631-9382 6338492 Pasig City

83 0093-F F Leonardo Vicente & Associates, CPAs Group C 30-Nov-06 29-Nov-09Unit 55 Zeta II Building, 191 Salcedo Street, Legaspi village, Makati City

812-4041 812-0972 812-6405 Makati City

84 0006-A SP Borleo, Brigida H. Group C 06-Sep-06 05-Sep-09L2 B12 Phase 2E Cauliflower St., Greenwood Executive Village, Cainta, Rizal 642-8779 6439619 Cainta, Rizal

85 0018-A SP Bayang, Grace E. Group C 27-Sep-06 26-Sep-09 19 D Latukan St., Quezon City 364-86-35 Quezon City86 0029-A SP Elises, Jose Group A* 21-Jan-03 20-Jan-06 Door A Espino Apartment St., Davao City 224-5288 Davao City

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

88 0133-A SP Veloria, Antonio S. Group A* 25-Mar-04 25-Mar-07Unit 6, Upper Penthouse, Legaspi Tower 200, Paseo de Roxas, Makati City 812-7978 Makati City

89 0149-AR-1 SP Granada, Atilla D. Group C 14-Dec-07 13-Dec-10 Rms. 211-213 Yusay Bldg., Araneta St. Bacolod City(034) 433-3295 435-0446 Bacolod City

90 0152-AR-1 SP Granada, Consejo O. Group C 14-Dec-07 13-Dec-10 Rms. 211-213 Yusay Bldg., Araneta St. Bacolod City(034) 433-3295 435-0446 Bacolod City

91 0153-A SP Padilla, Amelia O Group C 14-Oct-04 14-Oct-07Gate 4, PRCI Compound, Brgy. Carmona, Makati City 896-1279 Makati City

92 0159-A SP Isidro, Ricardo I.* Group B 04-Nov-04 04-Nov-07 38 Estacio Subdivision, Martires, Pateros Pateros

93 0161-AR-1 SP Victoria, Loreto U. Group D 26-Nov-07 25-Nov-10 1369 Pagkakaisa St. Brgy. Kasilawan, Makati City 893-3984 Makati City

94 0171-AR-1 SP Ismael, Christopher U. Group C 21-May-08 21-May-11Suite 401. 4th Flr., Lyman Ogilby Centrum, 358 Magsaysay Ave., Baguio City Baguio City

95 0172-A SP Biado, Gloria G.* Group C 27-Jan-05 27-Jan-08Mezzanine Flr., Divina Gracia Bldg., Quezon St., IloilCity 337-0537 Iloilo City

96 0173-A SP Roldan, Florentino P. Group C 27-Jan-05 27-Jan-08 No. 35 Fajardo Extension, Jaro, Iloilo City 320-4749 Iloilo CitySP - Sole PractitionerF - Auditing Firm As of April 30, 2009




97 0174-AR-1 SP Salado, Fortunato, Jr. C. Group C 14-Jan-08 13-Jan-11Purok Santan, Zone 3, Mabini St., Cadiz City, NegrosOccidental

493-0552 4931-157 Negros Occ.

98 0177-A SP Aquino, Romulo O. Group C 10-Feb-05 10-Feb-08 194-B C. dela Paz St., Caniogan, Pasig City 747-7986 Pasig City

99 0181-A SP Fabian, Lalaine L. Group C 10-Mar-05 10-Mar-08 Corner Gabaldon and Burgos St., Cabanatuan City (044) 463-1143 Cabanatuan

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

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

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

103 0191-AR-1 SP Jimenez, Armando J. Group C 18-Mar-08 18-Mar-11 507 Landsdale Tower, 86 Mo. Ignacia Avenue, Q.C. 371-1351 Quezon City

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

105 0199-A SP Torre, Merrilyn S. Group C 17-Mar-05 17-Mar-08c/o Sobremonte & Uy Associates Consultancy Co. No. 50, 8th Avenue, West Grace Park, Caloocan City323-3333 Caloocan City

106 0202-A SP Dam, Edward Group C 7-Apr-05 7-Apr-08 21197 Severino Reyes St., Sta. Cruz, Manila253-1441 253-1443 City of Manila

107 0205-A SP Almendrala, Juancho F. Group C 14-Apr-05 14-Apr-08Unit 5 Ragasa Commercial Complex, National Highway, Brgy. Parian, Calamba, Laguna

(049) 545-2880 (049) 545-6979 Laguna

108 0206-A SP Gacula, Ma. Fe Glycyrrhiza T. Group C 14-Apr-05 14-Apr-08Rm. 203, MCR Industries Bldg., 495 Boni Ave., Mandaluyong City

533-2287 532-5071 to 74

Mandaluyong City

109 0208-A SP Basconcillo, Nenita I.* Group C 27-Apr-05 27-Apr-08No. 14 Evangeline Pascual St., BF Resort Village, Las Pinas 875-3165 Las Piñas City

110 0210-A SP Orosco, Gerardo J. Group C 21-Apr-05 21-Apr-08Unit H 3F Maryville Square, Saluysoy, Meycauayan, Bulacan (044) 840-6194

(044)840-6194 Bulacan

111 0215-A SP Nocum, Teodoro R. Group C 06-May-05 06-May-08 Suite 2106, 88 Corporate Center, Makati Cit 830-2033 Makati City

112 0216-A SP Luzviminda Ortega Group C 06-May-05 05-May-087 P. Guevarra St., BF Resort Village, Las Piñas City, Metro Manila 872-5467 Las Piñas City

113 0217-A SP Minerva R. Pascua Group C 06-May-05 06-May-08 185 B Iriga St., La Loma, Quezon City 416-8179 Quezon City

114 0218-A SP Zurbano, Ruben E. Group C 06-May-05 06-May-0818-A Malong St., Brgy Marilag, Project 4, Quezon City 439-2839 Quezon City

115 0219-A SP Yu, Romualdo L. Group B 06-May-05 06-May-08 #74 M. Hizon St., 10th Ave., Caloocan City361-5358; 330-1835 367-1009 Caloocan City

116 0227-A SP Dela Cruz, Carlomagno B. Group B 12-May-05 12-May-08120 Sta. Magdalena St., SAV-14, San Isidro, Parañaque City 826-2979 826-2979 Paranaque City

117 0228-AR-1 SP Joven, John C. Group C 15-Nov-07 14-Nov-10 R-401 Juan Luna St., Binondo, Manila 241-5030 City of Manila

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

119 0231-A SP Maturgo, Narciso C. Group C 21-Apr-05 21-Apr-085th Flr., NYTM Building, 819 Ilaya St., San Nicolas, Manila

241-8441 241-8383 City of Manila

120 0232-AR-1 SP Barrientos, Benedicta F. Group C 14-Jan-08 13-Jan-11Unit 11, Sycamore Arcade, Alabang Zapote Road, Muntinlupa City 850-8006 807-1425 Muntinlupa City

121 0233-A SP Galang, Lydia Y. Group C 27-Apr-05 27-Apr-08 San Jose, Occidental Mindoro (043) 491-1030 Mindoro





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

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

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

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

126 0246-AR-1 SP Sy Bang, Ma. Emma T. Group C 13-May-08 13-May-11JSB Star Press and Accounting Firm Bldg., Abellanosa St. corner Sisa Street, Lucena City

(042)373-1754 (042) 373-2254 Lucena City

127 0247-AR-1 SP Gotuaco, Quirino C. Group C 16-Oct-08 16-Oct-11Rm. 255 Padilla-De los Reyes Bldg., 232 Juan Luna St., Binondo, Manila 241-6844 241-6690 City of Manila

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

129 0252-A SP Lin, Debbie Karen T.* Group C 18-Aug-05 18-Aug-08 837 Masangkay St., Binondo, Manila 252-0096 252-0819 City of Manila

130 0254-AR-1 SP Barranco, Ignacio G. Group C 24-Jul-08 24-Jul-11No. 12 Elihan St., Masambong, San Francisco Del Monte, Quezon City 364-4717 Quezon City

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

132 0257-A SP De los Reyes, Mario Enrique Group C 18-Aug-05 18-Aug-08No. 3 Pasooy St., Brgy. Masambong, SFDM, QuezonCity 365-1937 Quezon City

133 0259-AR-1 SP Nonato, Wan Margaret Group B 12-Jan-09 12-Jan-12 Tulips Center, A.S. Fortuna St., Manduae City (032) 3447720-27(032) 344-7725 Cebu City

134 0260-A SP Halili, Eduardo C. Group B 22-Sep-05 22-Sep-08Rm. 220, BPI Condominium Bldg., Plaza Cervantes, Binondo, Manila 242-1079 242-0857 City of Manila

135 0261-A SP Maalat, Ernesto R.* Group C 22-Sep-05 22-Sep-08Virgen SG Brgy. Bldg., 3rd Flr., Rms. 325 & 326 Lacson corner 6th Street, Bacolod City (034) 434-2148


136 0268-A SP Oroceo, Ofelia P.* Group B 06-Oct-05 06-Oct-08Blk. 55 Lot 12 P1-C Kaunlaran Village, Navotas, Metro Manila

831-8000 loc. 4501 843-95-05 Navotas

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

138 0272-A SP Serrano, Rosnoni C. Group C 18-Oct-05 18-Oct-08 Loro St., P-12, Unit V Commonwealth, Quezon City 431-5292 Quezon City

139 0275-A SP Borja, Nilda T. Group C 10-Nov-05 10-Nov-08 No. 5 Solville Subdivision, Novaliches, Quezon Ctiy 930-8211 Quezon City

140 0276-A SP Roque, Jr. Feliciano D.* Group C 24-Nov-05 24-Nov-08 9 Malac corner Wayan St., Quezon City 363-8122 364-5391 Quezon City141 0277-A SP Tan, Jr. Antonio V. Group C 24-Nov-05 24-Nov-08 1335 G. Araneta Avenue, Quezon City 414-6238 Quezon City142 0278-A SP Taruc, Milani L.* Group C 24-Nov-05 24-Nov-08 4-B Pescador St., Baritan 1404 Malabon 911-8213 913-6035 Malabon

143 0282-A SP Concepcion, Rossana A. Group C 01-Dec-05 01-Dec-08 L16 B3 Mercedes Homes III, Binan, Laguna (049) 512-8538(02) 429-4802 Laguna

144 0283-A SP Ocampo, Francisco P. Group C 07-Dec-05 07-Dec-08 1008 Ma. Cristina St., Sampaloc, Manila 743-6928 743-6928 City of Manila145 0284-A SP Velasco, Abelardo D. Group C 15-Dec-05 15-Dec-08 Poblacion 1, Currimao, Ilocos Norte Ilocus Norte

146 0285-A SP Dela Cruz, Eduardo L. Group C 15-Dec-05 15-Dec-08 Blk 52 Lot 14 Golden City Homes, Sta. Rosa, Laguna(049) 247-4841 Laguna

147 0289-A SP Sabado, Carlo B. Group C 12-Jan-06 12-Jan-09 12 Daproza St., General Santos City (083) 302-6328 General SantosSP - Sole PractitionerF - Auditing Firm As of April 30, 2009




148 0290-A SP Sabado, Oscar F. Group C 12-Jan-06 12-Jan-093/F Odabas Building 12 Daproza St., General Santos City (083) 553-2358 General Santos

149 0291-A SP Cruz, Luis R. Group C 12-Jan-06 12-Jan-09LCF Bldg., 52 Alabang Zapote Rd., Pamplona, Las Pinas City 873-9085 Las Piñas City

150 0292-A SP Legaspi, Marcos A. Group C 26-Jan-06 26-Jan-0937 Targa St., Village East, Executive Homes, Cainta, Rizal 656-1437 Rizal

151 0293-A SP Operario, Alberto Y. Group C 26-Jan-06 26-Jan-09 A. Mabini St., cor. Kalaw St., Ermita, Manila 884-11-94 City of Manila

152 0294-A SP Sabado, Joel B. Group C 02-Feb-06 02-Feb-09 12 Daproza St., General Santos City (083) 302-1283 General Santos

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

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

155 0297-A SP Balagot, Felicisima A.* Group C 16-Feb-06 16-Feb-09 191 Don Alfro St., Tetuan, Zamboaanga City (062) 991-2567(062) 992-4350 Zamboanga

156 0298-A SP Codilla, Rolando A.* Group C 16-Feb-06 16-Feb-096th Ave. Agro-Macro Subdivision, Cabancalan, Mandaue City (032)348-7663 Cebu City

157 0299-A SP Yap, Ulysses Antonio C. Group C 23-Feb-06 22-Feb-09 No. 37 Juan Luna Avenue, Mabolo, Cebu City (032) 231-0110 Cebu City

158 0300-A SP Danao, Norma Q.* Group B 16-Feb-06 16-Feb-09Garden Level Corinthian Plaza, Paseo de Roxas, Makati City 545-4628 Makati City

159 0305-A SP Villabroza, Flordeliza A. Group C 02-Mar-06 02-Mar-09Blk 11 Lot 49, Villa Luisa Homes 1, San Agustin II Dasmarinas, Cavite City (046)4165480 9734958 Cavite City

160 0315-AR-1 SP Villanueva, Lorina D. Group C 10-Feb-09 10-Feb-12St. Dominic Villa, San Agustin, City of San Fernando, Pampanga (045) 961-5899 Pampanga

161 0319-A SP Inting, Arturo N. Group B 10-Mar-06 10-Mar-09Rm. 203 Macias Bldg., 118 Tres de Abril St., Cebu City 261-0903 Cebu City

162 0320-A SP Ong, Jacqueline O.* Group C 23-Mar-06 23-Mar-09Rm. 105 Realty Investments Bldg., 195 EDSA, Greenhills, Mandaluyong City 726-3478

Mandaluyong City

163 0321-A SP Chua, Roselyn T.* Group C 23-Mar-06 23-Mar-091st Door Uro Building, Tomas Claudio St., Zamboanga City (062) 991-5560 Zamboanga

164 0323-A SP Nebit, Edmund L.* Group C 23-Mar-06 23-Mar-093/F Mesu Realty Corporation Bldg. 937 EDSA Philam, Quezon City 929-7469 929-9815 Quezon City

165 0329-A SP Villarba, Rosario Q.* Group B 23-Mar-06 23-Mar-09Greenwoods Executive Village, 30 Redbud St., Cainta, Rizal 642-9596 642-9596 Rizal

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

167 0333-A SP Harina, Ricardo M.* Group C 30-Mar-06 30-Mar-09 300 Narra Drive, Tugbungan, Zamboanga City (062)991-9101 Zamboanga

168 0335-A SP Rufin, Joseph A. Group C 30-Mar-06 30-Mar-09337 ILA Homes Subd., Daang Amaya II, Tanza , Cavite City (0436) 885-1002 Cavite City

169 0336-A SP Yu, Anecito M. Group C 30-Mar-06 30-Mar-095 Dalsol St., GSIS Village, Brgy. Sangandaan, Proj. 8, Quezon City 927-4710 Quezon City

170 0342-A SP Tiu, Wilfred S.* Group C 11-Apr-06 10-Apr-09214 10th Avenue corner Rizal Ave. Extensioin, Caloocan City 323-2958 Caloocan City

171 0343-A SP Rempillo, Ligaya E.* Group C 11-Apr-06 10-Apr-096-H Vernida 1 Bldg., 120 Amorsolo St., Legaspi Village, Makati City 896-75-77 759-37-45 Makati City

172 0344-A SP Celzo, Jocelyn R. Group C 11-Apr-06 10-Apr-09 Velasquez St., Bangiad, Taytay, Rizal 679-4320 Rizal

173 0345-A SP Vitug, Juanito I. Group C 11-Apr-06 10-Apr-09Rm. 212 Marvel Bldg., No. 2 , 576 Juan Luna St., Binonondo, Manila 241-7670 241-76-61 Manila

174 0346-AR-1 SP Calaguas, Virgilio J. Group D 24-Apr-09 23-Apr-12 1 M. Marcos St., San Juan 532-2715 San JuanSP - Sole PractitionerF - Auditing Firm As of April 30, 2009




175 0347-A SP Cailing, Pepe L.* Group C 12-Apr-06 11-Apr-09068 Aparente Avenue, Soriano Subd., City Heights, General Santos City 552-4756 552-1303 General Santos

176 0348-A SP Pascual, Artemio A.* Group C 12-Apr-06 11-Apr-09 41 Times St., West Triangle, Quezon City 98-72-21 Quezon City177 0349-A SP Belinario, Felomino S. Group C 12-Apr-06 11-Apr-09 1915 Agoncillo St., Malate Manila 536-84-49 Manila

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

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

180 0352-A SP Lim, Marcos T.* Group C 12-Apr-06 11-Apr-09 4759 Rd. 3 V. Mapa St., Sta. Mesa, Manila 714-7056 714-7056 Manila181 0353-A SP Torres, Milagros R. Group C 12-Apr-06 11-Apr-09 Ireneville Subd. 4, Binan, Laguna Laguna182 0355-A SP Del Mundo, Elena C. Group C 12-Apr-06 11-Apr-09 1736 A. Bonifacio St, Santa Cruz, Laguna. (049) 808-2981 Laguna

183 0357-A SP Pizarro,, Dominador F. Group C 03-May-06 02-May-09 Bee Kee Bldg., A. Dorotheo St., Cotabato City (064) 421-5515(064)421-3269 Cotabato City

184 0358-F SP Antipasado, Jr. Tarcisio B. Group C 03-May-06 02-May-09243 Pearl St., Sta. Lucia Village V, Punturin, Valenzuela City 445-12-23 Valenzuela

185 0359-A SP Chua, Trinidad S. Group C 02-May-06 01-May-09 34 Klawit St., San Jose, Caloocan City 365-3535 Caloocan City186 0361-A SP Pascual, Manuel M. Group C 02-May-06 01-May-09 2nd Flr. Ormoc Superdome, Ormoc City 255-3453 560-5552 Ormoc City

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

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

189 0365-A SP Viloria, Mario A. Group C 12-May-06 11-May-092/F ATCI Building, 1049 Metropolitan Avenue, Makati City 8971391 Makati City

190 0366-A SP Danlag, Ricardo, Jr. Group B 12-May-06 11-May-09Mezzanine D, GMT Building II Junquera St., Cebu City (032) 2537371

(032) 253-7371 Cebu City

191 0367-A SP Llovido, Armando T. Group C 25-May-06 24-May-09 11-A Apo St., Sta. Mesa Heights, Quezon City 412-2376 415-3412 Quezon City192 0368-A SP Go, Anthony T. Group C 02-Jun-06 01-Jun-09 No. 222-B G. Reyes St., Pasay City 833-7875 Pasay City193 0369-A SP Agustin, Juan T. Group C 02-Jun-06 01-Jun-09 San Lorenzo, San Nicolas, Ilocos Norte (077) 781-2359 Ilocus Norte

194 0370-A SP Celestino, Samuel C.* Group C 25-May-06 24-May-09LG 58 Cityland Dela Rosa Condominium, 7648 Dela Rosa St., Makati City 816-6569 Makati City

195 0374-A SP Bonilla, Sonny S. Group C 06-Jun-09 05-Jun-09L# B3 Romarosa Townhomes, Luzon Avenue, Quezon City 953-0275 Quezon City

196 0375-A SP Aguilar, Danilo T. Group C 02-Jun-06 01-Jun-0926 Jaguar St., Village East Executive Homes, Felix Avenue, Cainta, Rizal 656-1972 361-67400 Rizal

197 0378-A SP Minel, Luzviminda V. Group C 22-Jun-06 21-Jun-09B12 L24 Villa De Primarosa, Buhay na Tubig, Imus, Cavite (046)474-0453

(046) 474-0453 Cavite City

198 0379-A SP Lapuz, Beatriz B. Group B 29-Jun-06 28-Jun-09 Unit 16 Borromeo Arcade, F. Ramos St, Cebu City (032)254-5718 Cebu City

199 0381-A SP Anyayahan, Philip M. Group C 26-Jul-06 25-Jul-09 65 Nimbus St., Moonwalk Village, Las Pinas City 805-2911 Las Piñas City

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

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

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

203 0385-A SP Go, Rachel V. Group C 26-Jul-06 25-Jul-09Blk 8 Lot 4 E. Jacinto St., Cherry Homes Subdivision I, Bacoor Cavite 0916-447-3068 Cavite City





204 0387-A SP Uy, Loly N. Group C 02-Aug-06 01-Aug-09 613 Carlos Palanca St., Quiapo, Manila 736-2664 Manila

205 0389-A SP Guillermo, Gregoria Gracy A. Group C 15-Aug-06 14-Aug-09Pear St., Valley View Executive Village II, Valley Golf Road, Antipolo City 658-2193 Antipolo

206 0390-A SP Padro,Jr. Zosimo L. Group C 15-Aug-06 14-Aug-0915 Mayon St., Montevista Heights Subdivision, Dolores, Taytay, Rizal 658-0165 671-5857 Taytay, Rizal

207 0391-A SP Que, Agustina L. Group C 29-Aug-06 28-Aug-09 1241 G. Araneta St., Tondo, Manila 241-0755 Manila

208 0393-A SP Absalud, Elena C. Group C 10-Oct-06 09-Oct-094th Floor, Casmer Building, Salcedo Village, Makati City 893-7614 Makati City

209 0394-A SP Legaspi, Angelita R. Group C 11-Oct-06 10-Oct-0928 Aries corner Pieces St., Carmel V Subdivision, Tandang Sora, Quezon City 456-16-64 Quezon City

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

211 0398-A SP Bitong, Raul R. Group C 25-Oct-06 24-Oct-09 12 M. Gregorio St., Project 4, Quezon City 913-9806 Quezon City

212 0399-A SP Saway, Romualdo M. Group C 25-Oct-06 24-Oct-09Unit 208, Tulip Bldg., South Zuzuarregui St., Old Balara, Quezon City 436-7119 Quezon City

213 0400-A SP Yabut, Leonardo T. Group C 07-Nov-06 06-Nov-09A31F California Carbonson, Libertan St., Mandaluyong City 445-1362

Mandaluyong City

214 0401-A SP Cuevas, Carmencita L. Group C 07-Nov-06 06-Nov-09 102 A. Bonifacio Ave., Barangka, Marikina City 941-4496 Markina City

215 0403-A SP Dungca, Aurora M. Group C 14-Nov-06 13-Nov-09206 KB Lepanto Bldg., S.H. Loyola corner P. Campa St., Sampaloc, Manila 735-5339 Manila

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

217 0405-A SP Veluz, Ramon M. Group C 16-Nov-06 15-Nov-09 5th Floor, Fil Garcia Tower, 140 Kalayaan Avenue, Diliman, Quezon City

436-0333 436-0111 436-0333 Quezon City

218 0406-A SP Delas Alas, Lucio B. Group C 22-Nov-06 21-Nov-09Blk. 7 Lot 10, St. Peter St., Tierra Verde Subdivision, Pallocan West, Batangas City (043) 980-0439 Batangas

219 0408-A SP Roque, Redentor G. Group C 29-Nov-06 28-Nov-09Velvet Trading Building, Enriquez Compound, Balibago, Angeles City (045)892-1977

(045)625-8163 Angeles

220 0411-A SP Cruz, Judith B. Group C 11-Dec-06 10-Dec-09 119 Scout Fernandez, Diliman, Quezon City 827-67-57 Quezon City

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

222 0414-A SP Ang, Glenda N. Group C 20-Dec-06 19-Dec-09No. 5 Monte Caseros St., Montevideo Subdivision, Mambog, Binangonan, Rizal 289-1575 Rizal

223 0415-A SP Yungco, Nella L. Group C 20-Dec-06 19-Dec-09Diamond St., Casimiro Townhouse, Talon, Las Pinas City 805-1810 Las Piñas City

224 0416-A SP Huang, Leopoldo G. Group C 27-Dec-06 26-Dec-09 Gov. Ramos Avenue, Fairview Drive, Zamboanga City993-0647 Zamboanga

225 0417-A SP Aguilar, Salvador C. Group C 04-Jan-07 03-Jan-10Afghanistan St., Better Living Subdivision, ParanaquCity 844-8441 893-7375 Paranaque City

226 0418-A SP Mance, Rosalinda A. Group C 04-Jan-07 03-Jan-10Blk 12 Lot 65 Regency Townhomes, Sampaloc 2, Dasmarinas, Cavite City 526-7359 Cavite City

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

228 0420-A SP Bautista, Enrique T. Group C 04-Jan-07 03-Jan-10 126 P. Zamora St., Caloocan City 362-24-02 Caloocan City229 0421-A SP Chua, Lin Lay Group C 04-Jan-07 03-Jan-10 2059 M. Natividad St., Sta. Cruz,Manila 781-5916 Manila

230 0422-A SP Jose, Angelito B. Group C 04-Jan-07 03-Jan-10No. 272 Rainbow Ave. Rainbow Village, Angono, Rizal 665-5952 Rizal





231 0425-A SP Ledesma, Minda O. Group C 08-Jan-07 07-Jan-101011 Westgate Plaza, 120 H.V. Dela Costa St., Salcedo Village, Makati City 812-23-68 Makati City

232 0426-A SP Bernardino, Rosario V. Group C 10-Jan-07 09-Jan-10 73 Forest Hills Subdivision, Novaliches, Quezon City 936-44-10 Quezon City

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

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

235 0094-F F Alexander E. Ramos & Associates Group C 02-Feb-07 02-Feb-10Suite 815 Herrera Tower, V. A. Rufino cor. Valero Street, Salcedo Village, Makati City 892-7284 817-3927 Makati City

236 0435-A SP Villanueva, Roberto F. Group C 06-Feb-07 05-Feb-10 Montalban Building, AD Curato Street, Butuan City(085) 341-5305 (085) 225-2380 Butuan City

237 0436-A SP San Pedro, Miguela G. Group C 07-Feb-07 06-Feb-10 82 Mabituan Street, Masambobg, Quezon City 413-1566 Quezon City

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

239 0438-A SP Basilides, Mandawe, Jr. C Group C 13-Feb-07 12-Feb-1015 PJV Homes Subdivision, Andres Abellana Street, Guadalupe, Cebu City (032) 255-6570 Cebu City

240 0439-A SP Nicanor, Leticia C. Group C 13-Feb-07 12-Feb-10 245 Real Street, Tacloban City, leyte(053) 321-2709 (053) 523-3239 Leyte

241 0095-F F Mercado, Calderon, Jaravata & Co. Group A 02-Feb-07 02-Feb-102109 Cityland 10, Tower 1, 6815 Ayala Avenue, Makati City

894-5783 893-8291 894-4793 MAkati City

242 0096-F F Nepomuceno, Suner & Associates Group C 13-Feb-07 12-Feb-103/F Towncall Building, Maharlika Highway, Cabanatuan City (044) 600-2890

(044) 600-3559 Cabanatuan

243 0441-A SP Balili, Alexander Jr. S. Group C 15-Feb-07 14-Feb-10805 The Pearlbank Centre, 146 Valero Street, Salcedo Village, Makati City

817-1244 812-3477 893-4724 Makati City

244 0442-A SP Ong-Huang, Madeline Z. Group C 15-Feb-07 14-Feb-10 Gov. Ramos Avenue, Fairview Drive, Zamboanga City(062) 993-0647 Zamboanga City

245 0443-A SP Isabelita Chua-Ang Group C 15-Feb-07 14-Feb-10 Gonzales Subdivision, Bula, General Santos City (083) 552-4353 General Santos

246 0444-A SP Odero, Julieta B. Group C 16-Feb-07 15-Feb-10 150-B M. Santos Street, Pasay City 831-1547 Pasay City

247 0097-F F Dongon Leong & Associates Group C 23-Feb-07 22-Feb-10Door No. 1 BFCCCII Building, F. Hernaez Street, Bacolod City (034) 434-8247

(034) 4351795 Bacolod City

248 0447-A SP Butcon, Evelyn P. Group C 01-Mar-07 28-Feb-1041 Pearl Street, Medalva Hills Village, San Isidro, Angono, Rizal 295-2762 Rizal

249 0448-A SP Ilagan-Ame, Ma. Elma L. Group C 01-Mar-07 28-Feb-10 No. 6 Madlansacay St., Silang, Cavite (046) 865-0553 Cavite City

250 0449-A SP Rosales, Ma. Juanita L. Group C 01-Mar-07 28-Feb-10Unit 207 Page 1 Bldg., Acacia Road, MBP, Ayala Alabang, Muntinlupa City 847-9913 MUntinlupa City

251 0450-A SP Tiongson, Emmanuel M. Group C 01-Mar-07 28-Feb-10 64 7th Avenue, Cubao, Quezon City438-3279 439-1211 Quezon City

252 0451-A SP Tan, Susan A. Group C 01-Mar-07 28-Feb-1021 Fernandez Street, San Francisco Del Monte, Quezon City 374-4412 Quezon City

253 0098-F F Alberto Pascual & Associates Group C 01-Mar-07 28-Feb-1023-C Summit One Tower, 530 Shaw Boulevard, Mandaluyong City 717-0594 Mandaluyong Cit

254 0099-F F Garcia Lugue Vidal & Co., CPAs Group C 01-Mar-07 28-Feb-109th Flr. Strata 100 Building, F. Ortigas Jr., Ortigas Center, Pasig City 632-0601 631-2847 Pasig City

255 0100-F F Aclan Cailles Lo & Co., CPAs Group C 02-Mar-07 01-Mar-10U311 CK Business Center, Mile Long Building, Amorsolo cor. Herrera Streets, Legaspi Village, Makati City

899-6033 Makati CitySP - Sole PractitionerF - Auditing Firm As of April 30, 2009




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

257 0101-F F P.R. Ramoso & Co., CPAs Group C 09-Mar-07 08-Mar-1019 Crosley Lane, Liberty Homes, Alabang, Muntinlupa City

842-3104 842-0394 Muntinlupa City

258 0460-A SP Ong, Mariano F. Group D 14-Mar-07 13-Mar-10 No. 45 Sepulveda Street, Cebu City (032) 253-4036(032) 254-

7463 Cebu City

259 0461-A SP Villanueva, Valentin C. Group C 14-Mar-07 13-Mar-1032 Elm Street, New Marikina Subdivision, Marikina City 645-0695 Markina City

260 0102-F F Pelayo Teodoro Santamaria & Co. Group A 15-Mar-07 14-Mar-10Suite 2109 Cityland Tower 1, 156 H.V. Dela Costa St., Salcedo Village, 1226 Makati City

812-4202 892-3147 894-4793 MAkati City

261 0465-A SP Rejano, Roberto R. Group C 16-Mar-07 15-Mar-10Suite 702-A Victoria Building, 429 UN Avenue, Ermita, Manila 521-2493 Manila

262 0469-A SP Zabala, Corazon B. Group C 23-Mar-07 22-Mar-10 B13 L10 Pag-ibig Homes, Talon 4, Las Pinas City801-1075 806-3589 800-4056

LAs Piñas City

263 0470-A SP Mercado, Mirasol P. Group C 23-Mar-07 22-Mar-10 300 M Ponce St., Tibag, Baliwag, Bulacan (044) 766-1469 Bulacan

264 0471-A SP Sabado, Raymond O. Group C 23-Mar-07 22-Mar-10 No. 01 Balagtas Street, General Santos City(083) 5524472 (083) 301-3261 (083) 301-3262

(083) 552-5283 General Santos

265 0472-A SP Veloso, Angelica R. Group C 23-Mar-07 22-Mar-10 1319 Jose Abad Santos, Tondo, Manila 253-3426 Manila

266 0473-A SP Angeles, Lalaine I. Group C 23-Mar-07 22-Mar-103519 Gumamela Duplex Compound, Gen. T. De Leon, Valenzuela City 293-4841 Valenzuela

267 0474-A SP Go, Christopher C. Group C 23-Mar-07 22-Mar-10Rm. 2304 AIC Gold Tower, Emeral Avenue cor. Garnet Street, Ortigas Center, Pasig City 687-2848 Pasig City

268 0476-A SP Gonzales, Cesar R. Group D 23-Mar-07 22-Mar-10RM. 1, Second Floor, Jasmin Tower, Buenavista St., Zamboanga City (062) 991-1087

(062) 991-7912 Zamboanga

269 0477-A SP Vitug, May V. Group D 23-Mar-07 22-Mar-104A VYC Building, 26 E. Rodriguez Avenue, Quezon City

732-0388 824-1869 824-4347 Quezon City

270 0478-A SP Cuenca, Sylvia R. Group D 23-Mar-07 22-Mar-10 B10 L9a Thatch Palm St., Palmera 1, Taytay, Rizal669-6230 671-9958 Taytay, Rizal

271 0103-F FPascual, Feliciano, Santos, Bernardo & Co. Group C 23-Mar-07 22-Mar-10

Gov. A. Lugay Avenue, Mangga Dos Matatalaib, Tarlac City

(045) 982-3241 (045) 982-4267 (045) 982-6771

(045) 982-4267 Tarlac

272 0481-A SP Labasan-Serna, Lourdes Group C 27-Mar-07 26-Mar-10Ground Floor, Aurora Arcade, Tabunok, Talisay, Cebu City (032) 273-8018 Cebu City

273 0482-A SP Seno, Myrna D. Group C 30-Mar-07 29-Mar-10 Sudtunggan Crossing, Basak, Lapu-lapu City (032) 495-5523Lapu-lapu City,

Cebu

274 0483-A SP Alcazar, Crestita F. Group C 30-Mar-07 29-Mar-1015359 Sto. Nino Street, San Agustin, Moonwalk, Paranaque City

821-5931 776-5989 PAranaque City

275 0104-F F Mendoza, Ignacio & Company Group C 30-Mar-07 29-Mar-10 25 San Pablo St., Kapitolyo, Pasig City634-8907 747-7636 Pasig City

276 0485-A SP Galang, Ronaldo R. Group C 30-Mar-07 29-Mar-105th Flr., Cacho Gonzalez Bldg., 101 Aguirre St., LV, Makati City 812-9153 MAkati City

277 0105-F F Gabriel Mapanoo & Co. Group C 02-Apr-07 01-Apr-10Blk. 14, Lot 10 Phase 1C Annex Centro de San Lorenzo, Santa Rosa City, Laguna (049) 838-1471

Sta. Rosa, Laguna

278 0106-F F S. Cabral, N. Magnaye & Co. Group C 02-Apr-07 01-Apr-10Rm. 301 ER Caraan Building, Sta. Cruz, Bauan, Batangas (043) 727-2914 Batangas

279 0107-F F A.Q. Sevilla and Company Group C 02-Apr-07 01-Apr-104581 Baron Street cor. Solchuaga St., Brgy. Tejeros, Makati City

890-1478 890-1885 Makati CitySP - Sole Practitioner

F - Auditing Firm As of April 30, 2009




280 0490-A SP Perianes, Mercedita T. Group C 02-Apr-07 01-Apr-10 B6 L35 Carville Homes, Tanza, Navotas 450-8720 Navotas

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

282 0492-A SP Arellano, Adeliza S. Group C 02-Apr-07 01-Apr-10U-504 Midland Plaza Condominium, Adriatico St., Ermita, Manila 521-6047 Manila

283 0493-A SP Sevilla, Imperatriz M. Group D 02-Apr-07 01-Apr-10B73, L23 Inang Bayan St., Greater Lagro, Quezon City 418-7244 Quezon City

284 PA-C-008-A SP Gatchalian, Maribeth T. Group D 04-Apr-07 04-Aug-074th Floor, State Center Building, Juan Luna St., Binondo, Manila 242-1521 loc 128 Manila

285 0494-A SP Francisco-Trillana, Ma. Herminia C. Group D 04-Apr-07 03-Apr-10 921 San Agustin, Hagonoy, Bulacan (044) 793-8716 Bulacan

286 0495-A SP Garsuta, Felix Jr. A. Group C 04-Apr-07 03-Apr-10Mezzanine Floor, RDRDC Building, Pioneer Avenue, General Santos City (083) 552-4043 General Santos

287 0496-A SP Tang, Timoray T. Group D 12-Apr-07 11-Apr-10 Gonzales Subdivision, Bula, General Santos City (083) 301-7056 General Santos

288 0497-A SP Villanueva, Arnel Jude L. Group C 12-Apr-07 11-Apr-10 Montalban Building, AD Curato Street, Butuan City341-5305 225-2380 Butuan City

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

290 0500-A SP Po-Tang, Lolita C. Group C 13-Apr-07 12-Apr-10 Rm. 507 Aurelio Building, 9th Avenue, Caloocan City361-5514 323-7953 Caloocan City

291 0501-A SP Puquiz, Natividad B. Group D 16-Apr-07 15-Apr-1054 Rainbow Street cor. White Street, Munting Bahayan Subd., Pinagbuhatan, Pasig City

632-7045 633-8033 PAsig City

292 0502-A SP Rodriguez, Wilfrido C. Group C 16-Apr-07 15-Apr-10 7 CRM Imelda Street, BF Almanza, Las Pinas 805-2728 LAs Piñas City

293 PA-C-011-A SP Tan, Mary C. Group C 16-Apr-07 16-Aug-071014 4th Floor, Powing Building, G. Masangkay Street, Binondo, Manila 244-9085 Manila

294 0503-A SP Tejero, Lyrma F. Group C 16-Apr-07 15-Apr-10Unit 2G Cluster 5 U.N. Gardens Condominium, 1111 Cristobal Street, Paco, Manila 400-0272 MAnila

295 PA-D-012-A SP Irinco, Melissa P. Group D 16-Apr-07 16-Aug-07B3 L4 Aurora St., Isidora Hills Subd., Diliman, Quezon City

931-1667 952-9537 Quezon City

296 0504-A SP Quinto-Gonzaga, Norma E. Group C 16-Apr-07 15-Apr-10U1505 OMM-CITRA Building, San Miguel Avenue, Ortigas Center, Pasig City

647-4120 647-4122 PAsig City

297 0505-A SP Lim, Felisa C. Group C 16-Apr-07 15-Apr-10 1013 Juan Luna Street, Tondo, Manila 245-0938 MAnila

298 0506-A SP Ayo, Jubal L. Group C 16-Apr-07 15-Apr-10Unit 622 Imperial Palace Suites, Tomas Morato Avenue cor. Timog Avenue, Quezon City 374-8801 Quezon City

299 0507-A SP Becoy, Leopoldo C. Group C 16-Apr-07 15-Apr-10 15 Goohan Subdivision, Banawa, Quezon City254-3504 254-3515 Cebu City

300 0508-A SP Quing Jocelyn L. Group D 17-Apr-07 16-Apr-10 811-D Padilla Street, San Miguel, Manila 736-3330 MAnila301 0509-A SP Nieva, Amorsolo S. Group C 17-Apr-07 16-Apr-10 61 Enriquez Street, Lucena Citu (042) 373-2904 lucena City

302 0108-F F Tabtab, Tabtab & Co. Group C 18-Apr-07 17-Apr-10 36 South Maya Street, Philam Homes, Quezon City929-3727 925-1552 Quezon City

303 0511-A SP Bithao, Jose V. Group C 19-Apr-07 18-Apr-10 1002 Lualhati St., Tondo, Manila 245-1593 MAnila

304 0109-F F L.C. Bonguyan & Co. Group C 19-Apr-07 18-Apr-10Rm. 203, Lee Business corner Juan Luna Dela Cruz Streets, Davao City

(082) 225-3744 (082) 226-3692 Davao City

305 0514-A SP Hipolito, Erlinda S. Group C 23-Apr-07 22-Apr-10 1422 Kalimbas St., Sta. Cruz, Manila711-6107 711-5445 732-6068

711-5438 MAnila

306 PA-D-015-A SP Magtira-Cajucom, Zenaida Group D 02-May-07 02-Sep-0723 C. Zaragosa St., BF Resort Village, Talon II, Las Pinas City 874-5219 LAs Piñas City





307 0515-A SP Garcia, Ma. Teresa S. Group D 02-May-07 01-May-10 20 A. Mabini St., Caloocan City 285-2742 Caloocan City308 0516-A SP Diaz, Mercedez P. Group C 02-May-07 01-May-10 1052 J. Nakpil St., Malate, Manila 524-2272 810-3892 MAnila

309 0517-A SP Sy, Nancy T. Group C 02-May-07 01-May-10Rm. 804-B State Centre Bldg., 333 Juan Luna St., Binondo, Manila 242-1009 MAnila

310 PA-D-017-A SP Mangrobang, Victoria C. Group D 03-May-07 02-Sep-07Teachers Village, Marfrancisco, Pinamalayan, Oriental Mindoro

(043) 284-3651 (043) 284-4077 Mindoro

311 0110-F F C. Guevarra & Co., CPAs Group C 03-May-07 02-May-10 213 Del Pilar, San Fernando City, Pampanga (045) 961-4761 Pampanga

312 0519-A SP Ng, Poy Fon T. Group C 03-May-07 02-May-10No. 83 Atis Road, Northern Hills, Malabon, Metro Manila 361-7901 Malabon

313 0520-A SP Torno, Romeo G. Group C 04-May-07 03-May-104th Blk. Dolores Homesite, San Fernando City, Pampanga

(045)961-1556 (045) 963-6975 Pampanga

314 0521-A SP Jiz De Ortega, Reysalina M. Group C 04-May-07 03-May-101072 Sierra Madre St., Montevilla Subd., Bilibiran, Binangonan, Rizal 652-8390 652-6272 Rizal

315 0522-A SP Lee, Santiago Jr. G. Group C 07-May-07 06-May-10 159 Salazar St., Tacloban City 523-9625 Tacloban City316 PA-D-019-A SP Bautista, Rosa Maria V. Group D 08-May-07 08-Sep-07 1571 -A 15th Street Main Paco, Manila 559-0062 MAnila

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

318 0523-A SP Arzadon, Araceli Q. Group C 11-May-07 10-May-10Rm. 214 Kingsville Arcade, Marcos Highway, Brgy. Mayamot, Antipolo City 647-0624 Antipolo

319 0524-A SP Santos, Nilda R. Group D 11-May-07 10-May-10ADP Business Center, Mangga II, Matatalaib, Tarlac City, Tarlac (045) 982-6771 Tarlac

320 0527-A SP Follosco, Melvin A. Group D 17-May-07 16-May-10 San Esteban, Nabua, Camarines Sur (054) 288-4332(054) 288-

4296 Camarines Sur

321 0528-A SP Khia, Rodolfo R. Group C 17-May-07 16-May-10No. 64 Coral St., City Heights Subdivision, Bacolod City (034) 433-2190 Bacolod City

322 PA-C-023-A SP Aguirre, Michael L. Group C 17-May-07 17-Sep-071802 Cityland Pasong Tamo Tower , Chino Roces Avenue, Makati City

894-3642 893-0486 Makati City

323 0111-F F J.C. Aruego & Associates, CPAs Group C 17-May-07 16-May-10U-802 Platinum 2000 Bldg., No. 7 Annapolis St., Greenhills, San Juan, Metro Manila 723-4381 to 83 723-9779 San juan

324 0531-A SP Alfafara, Filipina G. Group C 24-May-07 23-May-10534 Sapphire Street, Posadas Village, Sucat, Muntinlupa 812-8080 Muntinlupa City

325 0532-A SP Lopez, Leonardo B. Group D 24-May-07 23-May-1012/F Equitable Bank Tower, 8751 Paseo de Roxas, Makati City 886-0601 886-0611 MAkati City

326 0533-A SP Lee, Chemson Y. Group C 24-May-07 23-May-10 80 Guirayan St., Araneta Avenue, Quezon City 714-3470 Quezon City

327 0534-A SP Carpio, Adelaida A. Group C 24-May-07 23-May-10No. 443 Mangga St., Lakeview Homes, Muntinlupa City 861-9243 Muntinlupa City

328 0112-F F Abuel Yu Villar & Co. Group C 24-May-07 23-May-10 2nd Floor TMBC Bldg., 6772 Ayala Avenue, Makati City

812-8362 817-6116 MAkati City

329 PA-D-025-A SP Ong-Espiritu, Ma. Melina V. Group D 24-May-07 24-Sep-07 Front Masinag Market, Marcos Highway, Antipolo City682-7952 250-2581 682-7952 Antipolo

330 0536-A SP Ignacio, Eduardo D. Group C 25-May-07 24-May-10Block 49, Lot 1, Robinsons Homes East, Barangay San Jose, Antipolo City 671-8966 Antipolo

331 0537-A SP Camit, Calixto C. Group C 25-May-07 24-May-10393 Topaz Street, Sto. Nino Community, Matina, Davao City 222-2463 Davao City

332 0538-A SP Meneses, Jesse Rey L. Group D 29-May-07 28-May-10 Teresa Homes. Tibag, Tarlac City (045) 983-4216 Tarlac City

333 0539-A SP Villena, Teresita B. Group C 01-Jun-07 31-May-10161 Aguirre Avenue, BF Homes, Sucat, Paranaque City 825-0213 PAranaque City





334 PA-D-031-A SP Chua, Felipe T. Group D 01-Jun-07 01-Oct-07 3174 Mulawin Street, UPS2, Paranaque City 823-2112 PAranaque City

335 0540-A SP Guzman, Cesar G. Group D 01-Jun-07 31-May-10 Babaran Bldg., Rizal Avenue, Cauayan City, Isabela(078) 652-1145 (078) 652-2089 Isabela

336 0113-F F Castaneda & Associates Group D 04-Jun-07 03-Jun-10 61 Kanlaon Street, Mandaluyong City 533-4962 Mandaluyong Cit

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

338 0543-A SP Agustin, Antonio P. Group D 06-Jun-07 05-Jun-10 No. 001 E. Esteban St., Dalandanan, Valenzuela City291-7837 444-4149 Valenzuela City

339 PA-D-032-A SP Abala-Genito, Vilma B. Group D 06-Jun-07 06-Oct-07No. 8 Scout Borromeo Street, South Triangle, Quezon City 411-5334 Quezon City

340 0114-A FSiggaoat Tan-Siggaoat Atienza & Lim, CPAs Group C 06-Jun-07 05-Jun-10

Room 406 Wing B, Concorde Bldg., Benavidez St., Legaspi Village, Makati City

816-7532 812-3736 MAkati City

341 0546-A SP Dulatas, Tomas P. Group C 07-Jun-07 06-Jun-10 159 Sta. Rosa 1, Marilao, Bulacan (044) 248-8127(044) 711-

5446 Bulacan

342 0115-A F I.A. Cancino, Jr. & Co. Group C 07-Jun-07 06-Jun-10516 Cordillera St., Brgy. Highway Hills, Mandaluyong city

535-7941 535-7942 MAndaluyong Cit

343 0549-A SP Jambalos, Fe N. Group D 08-Jun-07 07-Jun-10 1218 Kundiman St., Sampaloc, Manila 743-7046 Manila

344 0550-A SP Retales, Arden D. Group C 14-Jun-07 13-Jun-10No. 200 Amethyst Street cor. Jade, Greenheights Subdivision, San Bartolome, Novaliches, Quezon City419-2860 Quezon City

345 0116-F F Dumaraos and Limbo, CPAs Group C 14-Jun-07 13-Jun-10 3 Gardenia Street, Green Park, Cainta, Rizal 746-3071 Cainta, Rizal

346 0552-A SP Santiago-Opena, Teresita Group C 14-Jun-07 13-Jun-10 No. 5 Road 8-B, UPS 5, Paranaque City895-1505 7504723 Paranaque City

347 0553-A SP Aquino, Dante G. Group D 19-Jun-07 18-Jun-1017 Mars St., Congressional Subd. II, Tandang Sora, Quezon City 454-1959 453-4351 Quezon City

348 0554-A SP Carpena, Lualhati N. Group D 19-Jun-07 18-Jun-10 Zeramyr I Subdivision, Sta. Rosa, Laguna (049) 534-2060 Laguna

349 PA-C-035-A SP Tan-Peregrino, Ma. Lourdes R. Group C 19-Jun-07 19-Oct-07No. 3 San Isidro Arcade, Better Living Subd., Paranaque City 776-4798 Paranaque City

350 PA-D-036-A SP Campos, Cristeta M. Group D 19-Jun-07 19-Oct-07No. 6 Lime Street, Concepcion Dos, SSS Village, Marikina City 940-1892 Marikina City

351 0117-F F KL Siy & Associates Group A 20-Jun-07 19-Jun-10Unit 607 Prestige Tower, Emerald Avenue, Ortigas Center, Pasig City 634-6972 687-4795 Pasig City

352 PA-C-038-A SP Bautista, Efren B. Group C 21-Jun-07 21-Oct-07136 M. L. Quezon Avenue, Brgy. San Isidro, Angono, Rizal

451-0015 295-3104 Angono, Rizal

353 0118-F F Layug, Reano and Associates. CPAs Group D 21-Jun-07 20-Jun-10347 Uni-world Building, National Hi-way, San VicenteBinan, Laguna (049) 511-6792

(049) 511-6792 Laguna

354 0558-A SP Mencias, Antonio C. Group C 22-Jun-07 21-Jun-1058 Amelita Street, BF Homes, Almanza Dos, Las Pinas City 801-0232 800-6575 LAs Piñas City

355 0559-A SP Sagun, Jose I. Group C 22-Jun-07 21-Jun-102019 Raminel Subdivision, T. Santiago St., Valenzuela City 294-4798 Valenzuela

356 PA-C-039-A SP Basco, Nelly G. Group C 22-Jun-07 22-Oct-07Blk. 3, Lot 21, St. Francis Village, San Bartolome, Novaliches, Quezon City 419-8256 Quezon City

357 PA-C-040-A SP Dizon, Perla C. Group C 26-Jun-07 26-Oct-07Rm. 213, West East Building, 815 S. Reyes St., Sta. Cruz, Manila 746-9303 MAnila

358 0560-A SP Orbe, Ernesto Z. Group D 28-Jun-07 27-Jun-10 Block 6, Lot 10, Phase II, Southern City, Imus, Cavite(046) 471-2060 Cavite

359 0561-A SP Colandog, Lolita C. Group D 03-Jul-07 02-Jul-10 ERC Building, J. Romualdez Street, Tacloban City (053) 523-8389 Tacloban CitySP - Sole PractitionerF - Auditing Firm As of April 30, 2009




360 PA-D-041-A SP Wanagen, Joel P. Group D 03-Jul-07 03-Nov-07Block 9, Lot 29, Golden City Subdivision, Taytay, Rizal 658-4578 433-3126 Taytay, Rizal

361 0119-F F Eduardo C. Cuenca & Co. Group C 04-Jul-07 03-Jul-10Room 5A, 2/F ORODEC Building, Tiano Bros.-Pacana Streets, Cagayan de Oro City (08822) 711-669

(088) 857-9169 Cagayan de Oro

362 0563-A SP Duka, Emmanuel L. Group C 05-Jul-07 04-Jul-10 B4 L1 Celina Homes, Camarin, Caloocan City 962-8687 Caloocan City

363 0564-A SP Olmo, Dante C. Group C 05-Jul-07 04-Jul-10 42 Gen. Tinio Street, Cabanatuan City, Nueva Ecija (044) 463-1113(043) 600-

0524 Cabanatuan

364 0565-A SP Magcalas, Rudy L. Group C 05-Jul-07 04-Jul-10No. 291 Coconut Palm St., Palmera Hills-I, Ortigas Avenue Extension, Taytay, Rizal

660-4269 669-1058 660-4269 Taytay, Rizal

365 PA-C-042-A SP Delos Santos, Salome G. Group C 05-Jul-07 05-Nov-07No. 10 Raymund Street, Airport Subdivision, Bacolod City (034) 434-3146 Bacolod City

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

367 0569-A SP Mora, Rheneir P. Group C 13-Jul-07 12-Jul-10 Inayagan, Naga, Cebu (032) 273-2477 Cebu City

368 0121-F F Vergel De Dios & Co. Group C 17-Jul-07 16-Jul-10No. 16 Narra Street, Cristina Subd., Concepcion, Marikina City 942-0298 Marikina City

369 0572-A SP Pernato, Ramonito D. Group C 18-Jul-07 17-Jul-10 No. 9 Burgos St., Tacurong City, Sultan Kudarat(064) 200-3059 (064) 384-1332 Tacurong city

370 0573-A SP Rodriguez, Ferdinand A. Group D 19-Jul-07 18-Jul-10C Building, Tiano-Pacana Streets, Cagayan de Oro City (088) 857-9006 Cagayan de Oro

371 0574-A SP Besa, Virginia D. Group C 26-Jul-07 25-Jul-10No. 1 Everlasting St., Phase 6A-1, Pacita Complex I, San Pedro, Laguna 869-2968 244-4386 Laguna

372 PA-D-043-A SP Ang, Jerrry T. Group D 01-Aug-07 01-Dec-07 Eastern Cavinitan, Virac, Catanduanes (052) 811-3539 Catanduanes

373 0575-A SP Alba, Merlita P. Group D 01-Aug-07 31-Jul-10Rm. 307 I-care Building, Legaspi St., Legaspi VillageMakati City 819-5403 817-4230 MAkati City

374 0576-A SP Pabustan, Norberto V. Group C 01-Aug-07 31-Jul-10274 M. Clara Street cor. T. Jacinto Street, 12th Avenue, Grace Park, Caloocan City

362-58-93 361-04-33 Caloocan City

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

376 0578-A SP Uy, Bin Gui A. Group D 07-Aug-07 06-Aug-10 492 MSTHP Building, Punta, Sta. Ana, Manila 578-9638 578-7832 MAnila

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

374-2990 374-2989 Quezon City

378 0580-A SP Abela, Elpidio D. Group D 10-Aug-07 09-Aug-10 Abela Road, Kay Pian, San Jose del Monte, Bulacan636-0895 Bulacan

379 0581-A SP Magboo, Vicente Jr. M. Group D 10-Aug-07 09-Aug-10 45 Molave Street, Project 3, Quezon City433-1865 995-0308 Quezon City

380 0582-A SP Alday-Perez, Rosalinda Group C 10-Aug-07 09-Aug-10 Banay-Banay 1, San Jose, Batangas(043) 726-2247 (043) 726-3139 Batangas

381 0123-F F Tolomeo D. Ligutan & Co. Group D 10-Aug-07 09-Aug-10 46 Masikap Street, Quezon City921-4353 433-8232 454-0118 Quezon City

382 0584-A SP Pasco, Nelia Y. Group D 14-Aug-07 13-Aug-10Room 308 Anita Building, Timog Avenue corner Quezon Avenue, Quezon City

376-2576 372-7850

372-0812 372-9811 Quezon City

383 0585-A SP Meneses, Domingo A. Group C 14-Aug-07 13-Aug-1027 Sampaguita Street, Bahayang Pag-asa Subdivision, Maysan Road, Valenzuela City 292-4420 Valenzuela City

384 PA-D-044-A SP Pangan, Rodante, M. Group D 14-Aug-07 14-Dec-076-C, Door A, Kapitan Akong Street, Marulas, Valenzuela City

293-5579 445-2576 Valenzuela City





385 PA-C-045-A SP Leyson, Agapito, Jr. A. Group C 16-Aug-07 16-Dec-07116 Texas Street, Pasog Greenpark Village, Dela Paz, Pasig City 646-9104 PAsig City

386 0124-F F Odsinada, Rivera & Co. Group C 22-Aug-07 21-Aug-103/F GJ Building, 385 Quezon Avenue, West Triangle, Quezon City

411-1489 845-0857

373-3489 845-0769 Quezon City

387 0588-A SP Salvacion, Louello V. Group C 22-Aug-07 21-Aug-10 35 Maningning Street, Sikatuna Village, Quezon City436-6755 921-5625 921-5625 Quezon City

388 0589-A SP Batino, Ma. Heideliza H. Group D 22-Aug-07 21-Aug-106/F Northridge Plaza Bldg., 12 Congessional AvenueBrgy. Toro, Quezon City 929-2140 Quezon City

389 0590-A SP Abarro, Wilfredo W. Group D 28-Aug-07 27-Aug-10Room 202MF Tiaoqui Building, Plaza Sta. Cruz, Manila 733-0093 MAnila

390 0125-F F Selecios Bautista & Co. Group C 28-Aug-07 27-Aug-10 9190-B Pateros St., Rizal Village, Makati City 896-4178 897-6903 MAkati City

391 0592-A SP Hinolan, Ian F. Group D 30-Aug-07 29-Aug-10Room 14, JTL Building, B.S. Aquino Drive, Bacolod City (043) 433-2236


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

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

394 PA-D-048-A SP Bonsato, Ely V. Group D 05-Sep-07 05-Jan-081420 Grasshopper Street, Maysapang, Ibayo, Ususan, Taguig City 839-4256 Taguig

395 0594-A SP San Esteban, Erlinda C. Group C 05-Sep-07 04-Sep-10 No. 74 Rodriguez Avenue, Teresa, Rizal650-4871 650-4877 Rizal

396 0126-F F B.F. Medina & Co. Group C 12-Sep-07 11-Sep-10 938 R. Santos St., Caridad, Cavite City(046) 431-0740 (046) 970-1913

(046) 471-3646 Cavite City

397 PA-D051-A SP Buencamino, Anita S. Group D 12-Sep-07 12-Jan-08 Ilawod, Camalig, Albay (046) 970-5307 Albay

398 0597-A SP Egwaras, Jocelyn V. Group D 13-Sep-07 12-Sep-10No. 8 Civic corner Escort Street, Village East HomesCainta, Rizal 240-2590 240-2590 Rizal

399 0127-F F Agunod, Torejano & Co. Group C 13-Sep-07 12-Sep-10 804 Lapulapu Street, Tagum City, Davao del Norte (084) 218-1252(084) 400-

1474 Tagum City

400 0599-A SP Cruz, Jose T. Group C 14-Sep-07 13-Sep-10Rm. 227 Queensland Building, Dolores, San Fernando City, Pampanga (045) 961-4501 Pampanga

401 0128-F F Villaruz, Villaruz & Co., CPAs Group A 14-Sep-07 13-Sep-10 Unit 3, 9th Floor, Galleria Corporate Center, EDSA corner Ortigas Avenue, Quezon City

638-8014 638-3099 687-4787 Quezon City

402 0602-A SP Santos, Jaime B. Group C 17-Sep-07 16-Sep-10 565 M. Pacundo St., Pasay City 805-5253 800-8167 Pasay City

403 0603-A SP Luna-Santos, Melania L. Group D 17-Sep-07 16-Sep-1073 B. Aldana Street, San Isidro Subdivision, Pamplona I, Las Pinas City 873-6806 LAs Piñas City

404 0604-A SP Opamin, Annaabelle I. Group C 18-Sep-07 17-Sep-10 Blk. 3, Lot 13, NHA Mamay, Buhangin, Davao City (082) 241-8438(082) 241-0697 Davao City

405 0605-A SP Mendoza, Wednesday R. Group D 01-Jun-07 01-Oct-07No. 48 Interior Sampaloc Street, Dildera 2 NAIA, Pasay City 853-4283 Pasay City

406 0607-A SP Yap, Ramon C. Group D 16-Apr-07 16-Aug-07 30 Notre Dame St., Cubao, Quezon City 912-2904 912-5045 Quezon City

407 PA-C-052-A SP Manuel, Ma. Victoria E. Group C 28-Sep-07 28-Jan-08Suite 204 Young Trade Building, Gen. Malvar, Cubao, Quezon City 421-4708 Quezon City

408 0608-A SP Albarracin-Damole, Concepcion Group D 03-Oct-07 02-Oct-1031 Rolls Royce Avenue, Davao Executive Homes, Matina, Davao City (082) 292-4263

(082) 221-6789 Davao City

409 0609-A SP Villanueva, Mary Ann F. Group C 03-Oct-07 02-Oct-10Blk. 13, L 14 Mandarin Homes II, Malagasang II, Imus, Cavite 245-2306 Cavite

410 PA-C-053-A SP Lozano, Ma. Luz S. Group C 03-Oct-07 03-Feb-08B87 L24 Narra Street, Neopolitan Sitio Seville, Quezon City 417-0757 Quezon City

411 0129-F F Ampil, Elises, Ciudadano & Co. Group A 04-Oct-07 03-Oct-10 Unit 5, Dakudao Bldg., Duterte St., Davao City Davao CitySP - Sole PractitionerF - Auditing Firm As of April 30, 2009




412 0611-A SP Hinolan, Roberto L. Group D 09-Oct-07 08-Oct-10Room 14, JTL Building, B.S. Aquino Drive, Bacolod City (043) 433-2236


413 0612-A SP Lao, Reolito V. Group C 09-Oct-07 08-Oct-10Rm. 307, Centro Mariano Building, Osmena Street, Cagayan de Oro City

(088) 857-1637 (08822) 726920

Cagayan de oroCity

414 0613-A SP Guerra, Enrique Jr. S. Group C 09-Oct-07 08-Oct-10 191-A Don Toribio Street, Tetuan, Zamboanga City (062) 991-5727 Zamboanga

415 0614-A SP Mendeja, Ma. Judith K. Group D 09-Oct-07 08-Oct-10 Bagong Bayan I, Bongabong, Oriental Mindoro (043) 448-0065 Mindoro416 0615-A SP Natividad, Gina P. Group C 09-Oct-07 08-Oct-10 714B Montana Street, Sampaloc, Manila 749-8050 MAnila

417 0616-A SP Villanueva, Noel M. Group D 10-Oct-07 09-Oct-10No. 2 Rm. 303 One Beatirz Tower. Lauan, Project 3, Quezon City 434-8930 Quezon City

418 0617-A SP Quijano-Que, Juvy P. Group D 10-Oct-07 09-Oct-10Rm. 302, STP Bldg., Dasmarinas St., Binondo, Manila 247-1984 MAnila

419 0618-A SP Bautista, Imelda V. Group C 11-Oct-07 10-Oct-10 1042 A.H. Lacson St., Sampaloc, Manila731-5320 731-5325 732-5814 MAnila

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

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

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

423 0622-A SP Banguiran, John SA. Group C 16-Oct-07 15-Oct-10Rm. 25, Iloilo Central Market Building, Iznart Street, Iloilo City (033) 337-6056 Ilolilo City

424 0131-F F Datiles, Casedo and Associates Group C 17-Oct-07 16-Oct-10288 Private E. Reyes,Brgy. New Zaniga, Mandaluyong City 714-9906 747-1660

Mandaluyong City

425 0624-A SP Galang-Dizon, Crisanta S. Group D 17-Oct-07 16-Oct-10No. 400 McArthur Highway, Dau, Mabalacat, Pampanga (045) 892-2125

(045) 892-0944) PAmpanga

426 PA-D-006-F F Bautista, Sagcal & Associates Group D 18-Oct-07 18-Feb-086th Flr., Philippine First Building, 6764 Ayala Avenue, Makati City 817-0389 815-4337 MAkati City

427 0132-F F Napili, Bonacua and Associates Group C 19-Oct-07 18-Oct-10Room 203, Pineda Building 1, Rizal Street, Legaspi City, Albay

(052) 481-4489 (052) 480-3108

(052) 820-3624

428 PA-D-059-A SP Uy, Corazon C. Group D 26-Oct-07 26-Feb-08Rm. 307 The Main Place Building, No. 190 N. Domingo Street, San Juan, M. Mla. 721-3579 San Juan

429 PA-C-061-A SP Parafina, Rodello C. Group C 26-Oct-07 26-Feb-088 Maroon Street, near corner Rainbow Street, Bonita Homes. Concepcion 2, Marikina City 948-1288 948-1492 MArikina City

430 0626-A SP Sabana, Josefina B. Group D 05-Nov-07 04-Nov-10Rm. 408 Don lorenzo Bldg., 889 P. Paredes St., Sampaloc, manila

735-1529 930-9470 MAnila

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

432 0133-F F J.V. Jimenez & Associates Group C 07-Nov-07 06-Nov-10Blk. 12 Lot 17 Phase A, Woodlane Subdivision, Malagasang 1-A, Imus, Cavite Cavite

433 PA-D-065-A SP Alapag, Marcelino T. Group D 12-Nov-07 12-Mar-08101-103, 2nd Floor, Marlin Hotel, Balibago, Angeles City 892-6660 625-8123 Angeles

434 0630-A SP Espinosa, Oscar L. Group D 19-Nov-07 18-Nov-10Lapu-Lapu Village, Barangay Poblacion Sto. Nino, South Cotabato (083) 235-1064 South Cotabato

435 0632-A SP Magcanan, Ma. Rosanna R. Group D 03-Dec-07 02-Dec-10 70 Calbayog corner Samat Streets, Mandaluyong City533-5170MAndaluyong

City

436 PA-C-070-A SP Barcelona, Mercedes C. Group C 03-Dec-07 03-Apr-08 30 Barcelona Street, Lucena City(042) 710-5891 (042) 710-2085

(042) 660-7665 Lucena City





437 0633-A SP Mina-YAmbao, Monica R. Group D 04-Dec-07 03-Dec-102553 Rubi Street, San Andres near Zobel Roxas, Manila

564-3540 589-5132 MAnila

438 0634-A SP Juacalla-Perez, Jasmin T. Group C 04-Dec-07 03-Dec-1020 Chico Street, Town & Country Executive Village, Antipolo City 655-1779 655-3293 Antipolo

439 PA-D-071-A SP Batol-Perete, Rosario Group D 06-Dec-07 06-Apr-0814 SaturnStreet, Bricktown 3, Moonwalk, Paranaque City 821-8737 Paranaque City

440 PA-C-072-A SP Jimera, Jose G. Group C 06-Dec-07 06-Apr-08 No. 17, 12th Street, Aguinaldo, Bacolod City 431-9449 Bacolod City

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

442 0135-F F Masilag and Associates Group C 12-Dec-07 11-Dec-10610 Cityland 10 Tower, HV Dela Costa, Ayala Avenue, Makati City 8122488 8122488 MAkati City

443 Pa-D-075-A SP Abraham, Edmundo S. Group D 17-Dec-07 17-Apr-08No. 8 Gasan Street, Bo. Masambong, SFDM, Quezon City 365-2157 364-9937 Quezon City

444 0638-A SP Ibay, George B. Group D 17-Dec-07 16-Dec-10B8 L57 Beverly Hills Street, South 2, San Mariano Salawag, Dasmarinas, Cavite 0918-4188183 Cavite

445 0639-A SP Pancho, Estrellita R. Group D 19-Dec-07 18-Dec-10 Nabantuan, Escalante City, Negros Occidental 454-0433 Negros Occ.

446 PA-C-076-A SP Olivo, Betty D. Group C 19-Dec-07 19-Apr-08No. 15 Elm Street, New Marikina Subdivision, San Roque, Marikina City 933-6407 344-3072 Marikina City

447 PA-D-077-A SP Mostaza, Sheryl Lou B. Group D 20-Dec-07 20-Apr-08 3519 Gen. T. De Leon, Valenzuela City 444-3268 Valenzuela

448 0640-A SP Enriquez, Perfecto L. Group D 09-Jan-08 08-Jan-11Rm. C, RGH Building, No. 3 Timog Avenue, South Triangle, Quezon City 448-5103 Quezon City

449 PA-D-080-A SP Alba, Renita Trinidad G. Group D 10-Jan-08 08-May-08 46 Bolivia, Don Bosco, Paranaque 776-2519 824-1390 Paranaque City

450 0643-A SP De Guzman, Doramar T. Group D 10-Jan-08 09-Jan-11Rm. 210, D'Marrchs Building, Almanza I, Las Pinas City 806-2144 805-9456 Las Piñas City

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

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

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

454 0647-A SP Bautista, Efren B. Group C 05-Feb-08 04-Feb-11136 M. L. Quezon Avenue, Brgy. San Isidro, Angono, Rizal

451-0015 295-3104 Angono, Rizal

455 0648-A SP Tolentino, Policarpio C. Group D 08-Feb-08 07-Feb-11 103 Remarville Avenue, Bagbag, Quezon City 939-2443 Quezon City

456 0649-A SP Giorla, Rhodora G. Group D 11-Feb-08 10-Feb-11Unit 24 Anonas Commercial Complex, No. 3 Anonas St., Priject 3, Quezon City 421-3273 433-3126 Quezon City

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

458 PA-D-087-A SP Lopico, Rodel T. Group D 13-Feb-08 13-Jun-082nd Floor, Farmacia Corazon Building, Bauang, La Union (072) 705-0499 La Union

459 0653-A SP Sarte, Alfredo Group D 18-Feb-08 17-Feb-11373 Sta. Maria Main Road, Barangay Sta. Maria, Zamboanga City (062) 991-5497 Zamboanga

460 0654-A SP Olano, Ma. Cristina S. Group D 29-Feb-08 28-Feb-11 131 N. Domingo St., San Juan, M. Mla. 725-6177 722-8047 San Juan

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

462 PA-C-094-A F Lorenzo-Gomez & Co. Group C 29-Feb-08 29-Jun-08Mezzanine Floor, Don Rafael Castillo Building, Legaspi Street, Davao City

227-8127 225-3304 Davao City





463 PA-D-097-A SP Casanova, Luciana B. Group D 29-Feb-08 29-Jun-08 No. 7 Banaag Street, Pineda, Pasig City 724-6327 PAsig City

464 PA-D-098-A SP Torres, Andrea S. Group D 29-Feb-08 29-Jun-08Bg2 L8 Mt. Apo Street, Grandvalley Subd., Angono, Rizal 697-1172 Rizal

465 PA-C-099-A SP Valdez, Leopoldo A. Group C 29-Feb-08 29-Jun-08No. 82 Heroes Boulevard, Buag, Bambang, Nueva Vizcaya (078) 803-1638 Nueva Vizcaya

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

467 0656-A SP Roldan, Paul Nicomedes L. Group D 04-Mar-08 04-Mar-11Unit 2806 Jollibee Plaza Condominium, F. Ortigas Jr. Road, Ortigas Center, Pasig City 637-0225 637-0225 PAsig City

468 PA-D-102-A SP Buenaventura, Lorna A. Group D 04-Mar-08 04-Jul-08290 Unit C, Richilda Building, Chipeco Avenue Extension, Halang, Calamba City (049) 545-9533 Laguna

469 0137-F F Grajo & Associates, CPAs Group D 06-Mar-08 06-Mar-11 Rm. 401 RN Bldg., Shaw Blvd., Pasig City637-9501 637-1754 637-9501 Pasig City

470 PA-A-013-F F R.S. Bernaldo & Associates Group A 11-Mar-08 11-Jul-08Unit 1810 Cityland 10 Tower 1, Ayala cor. H.V. Dela Costa, Makati City 812-1718 to 24 813-6539 Makati City

471 PA-A-014-F F Sison Corillo Parone & Co. Group A 11-Mar-08 11-Jul-08Unit 109 MRB Building 1, C-5 Usun, Taguig, Metro Manila Taguig

472 PA-D-111-A SP Lao, Eddie L. Group D 13-Mar-08 13-Jul-08 Blk. 2 Lot 65-66 Serena Heights, Bacolod City434-2717 374-2990 Bacolod City

473PA-C-015-F

F Cabauatan, Lee-Rosales & Co. Group C 13-Mar-08 13-Jul-08Unit 207 Page 1 Building, Acacia Avenue, Madrigal Business Park, Ayala-Alabang, Muntinlupa City 809-7103 Muntinlupa City

474 0666-A SP Uy, Corazon C. Group D 18-Mar-08 18-Mar-11Rm. 307 The Main Place Building, No. 190 N. Domingo Street, San Juan, M. Mla. 721-3579 San Juan

475 PA-D-113-A SP Gabagat, Reynaldo J. Group D 18-Mar-08 18-Jul-0824 Rodriguez Dr. Jordan Valley Village, Baesa, Quezon City 361-3506 Quezon City

476 PA-C-016-F F Roa & Associates Group C 18-Mar-08 18-Jul-08 559 CB Vitug Building, EC Reyes St., Ermita, Manila561-9019 524-5584 561-9019 MAnila

477 0138-F F Campos, Campos & Co. Group C 24-Mar-08 24-Mar-11Rm. 206 Campos-Rueda Building, 101 Urban Avenue, Makati City

843-7713 844-3892 818-1608 Makati City

478 PA-C-115-A SP Cayabat, Judy Tan Group C 25-Mar-08 25-Jul-08 Zoleta Street, Iyam, Lucena City 373-0211 Lucena City

479 PA-C-116-A SP Alvarez, Ronald B. Group C 28-Mar-08 28-Jul-08Ground Flr. Building A, Fieta World Mall, Marawoy, Lipa City (043) 404-0080 Lipa City

480 0670-A SP Mediona, Lorenzo Jr. C. Group C 28-Mar-08 28-Mar-1178 Ilocos Sur Street, Ramon Magsaysay, Quezon City 927-3224 Quezon City

481 0671-A SP Andaya, Lilibeth I. Group C 01-Apr-08 01-Apr-11 040 Amuguis St., Lumangbayan, Calapan City (043) 286-7336(043) 288-4985

Oriental Mindoro

482 0672-A SP Miclat, Nelia D. Group C 01-Apr-08 01-Apr-11702 Cityland 10 Tower 2, Dela Costa corner Valero Street, Makati City 810-55-94 812-6871 MAkati City

483 PA-D-118-A SP Labiaga, Edna L. Group D 01-Apr-08 01-Aug-08 No. 17 Manuel Roxas Street, Trancoville, Baguio City(074) 619-5198 Baguio City

484 PA-D-119-A SP Catiis, Serapio M. Group D 03-Apr-08 03-Aug-08 726 Lerma Street, Gagalangi, Tondo, Manila 256-5750 MAnila

485 PA-D-120-A SP Ogena, Anita V. Group D 03-Apr-08 03-Aug-08 102 J. Teodoro cor. 2nd Streets, Caloocan City365-1516 825-9128 Caloocan City

486 0673-A SP Torres, Dominador III T. Group D 04-Apr-08 04-Apr-11 5th Floor, Executive Building Center, Sen. Gil Puyat Avenue, Makati City

890-9647 895-1547 Makati City

487 PA-D-121-A SP Convento, Yolanda M. Group D 04-Apr-08 04-Aug-08 8 Fontaine Extension, East Tapinac, Olongapo City (047) 222-5428 Olongapo CitySP - Sole PractitionerF - Auditing Firm As of April 30, 2009




488 PA-D-020-F F San Buenaventura & Co. Group D 08-Apr-08 08-Aug-08332 Milelong Building, Amorsolo Street, Legaspi Village, Makati City 840-2625 892-1606 Makati City

489 0139-F F Go, Labog & Co. Group D 09-Apr-08 09-Apr-11 4C Gov. Pascual Avenue, Malabon 330-2071 4482784 Malabon

490 0675-A SP Lajom, Virginia L. Group D 10-Apr-08 10-Apr-11 9-A. Mabini Street, Mandaluyong City 531-8620Mandaluyong

City

491 PA-D-133-A SP Miscreola, Edwina R. Group D 10-Apr-08 10-Aug-0897 Multinational Avenue, Multinational Village, Paranaque City 821-5734 Paranaque City

492 PA-C-134-A SP Uy, Albert Paul C. Group C 11-Apr-08 11-Aug-08 A. Pablo Street., Karuhatan, Valenzuela City 291-1944 Valenzuela

493 PA-D-136-A SP Andres, Pomposa Deborrah C. Group D 11-Apr-08 11-Aug-08Unit 215, Tower II, Cityland Condominium, Vito Cruz, Manila 636-3553 631-0741 MAnila

494 0140-F F Fangasan & Yodong Group D 15-Apr-08 15-Apr-11 Loc-ong, Poblacion, Bontoc, 2616 Mountain Province(074) 606-8248Mountain Province

495 PA-C-137-A SP Dela Cerna, Michelle A. Group C 15-Apr-08 15-Aug-08254-N-03 Mercado Compound, Tres De Abril St., Punta Princesa, Cebu City (032) 262-1768 Cebu City

496 PA-D-138-A SP Que, Ildefonso Q. Group D 18-Apr-08 18-Aug-088400 Maharlika Avenue, Marcelo Green Village, Paranaque City 823-0219

497 0141-F F Mateo Pulido Ramos and Company Group D 22-Apr-08 22-Apr-112006 Cityland 10 Tower 1, 156 H.V. Dela Costa St., Salcedo Village, Makati City

753-5906 491-6968 Makati City

498 0684-A SP Abraham, Edmundo S. Group D 24-Apr-08 24-Apr-11No. 8 Gasan Street, Bo. Masambong, SFDM, Quezon City 365-2157 364-9937 Quezon City

499 PA-D-141-A SP Licup, Erlindo N. Group D 28-Apr-08 28-Aug-08Quezon Avenue, Catbangen, San Fernando, La Union 888-5466 La Union

500 0686-A SP Manuel, Ma. Victoria E. Group D 28-Apr-08 28-Apr-11Suite 204 Young Trade Building, Gen. Malvar, Cubao, Quezon City 421-4708 Quezon City

501 PA-D-142-A SP Garilao, Eddie L. Group D 02-May-08 02-Sep-084th Floor, No. 620 Magnolia Street, Greenland Executive Village, Cainta, Rizal 655-8621 Rizal

502 PA-C-143-A SP Roldan, Florentino P. Group C 02-May-08 02-Sep-08 35 Fajardo Extension, Jaro, Iloilo City (033) 320-4749 Iloilo City

503 PA-D-144-A SP Balangue, Manolo C. Group D 13-May-08 13-Sep-08 815 Amarillo Street, Mandaluyong City 531-3549 531-0457Mandaluyong

City

504 PA-C-023-F F Dumalagan Sechico and Associates Group C 21-May-08 21-Sep-08Insular Hotel Building, Siliman Avenue, Dumaguete City (035) 225-8580 Dumaguete City

505 PA-C-146-A SP Alcaraz, Roberto B. Group C 21-May-08 21-Sep-08Unit 403 One Beatriz Tower, Lawan Street, Project 3, Quezon City 712-3020 Quezon City

506 PA-C-147-A SP Maria Cecilia J. Pabico Group C 21-May-08 21-Sep-08 16 K-H Kamias Street, Quezon City 927-8908 Quezon City

507 0687-A SP Delena, Gil V. Group D 21-May-08 21-May-11MZF Building, Gen. Luna Street, San Fernando, La Union

(072) 700-5053 (072) 792-1175 La Union

508 0688-A SP Balagtas, Meriam G. Group C 21-May-08 21-May-11 7th St., Dona Rosario Village, Mandaue City, Cebu(032) 232-3833 (032) 231-1551 (032) 231-5441

Cebu City

509 PA-C-024-F F Maravilla and Company Group C 21-May-08 21-Sep-08 No. 4 Locsin Street, BF Homes, Quezon City 931-3635 Quezon City

510 0142-F F A. Sanchez, L. David, & Company Group C 23-May-08 23-May-11Rm. 307 Assumpta Building, Mercado Street, San Fernando (045) 963-1371

(045) 861-4420 Pampanga

511 PA-D-148-A SP Reyes, Melinda C. Group D 26-May-08 26-Sep-08 No. 007 Interior Pasco Avenue, Santolan, Pasig City682-8648 682-1799 Pasig City

512 0690-A SP Santos, J. Phoebus G. F. Group D 03-Jun-08 03-Jun-11 18 Manapat Street, Tanong, Malabon City 281-0824 281-5934 MAlabon

513 0691-A SP Gimongala, Concesa P. Group D 03-Jun-08 03-Jun-11Rm. 351 Colon Development Building, Osmena Boulevard, Cebu City 255-7702 255-7797 Cebu City





514 0692-A SP Berhay, Robinson Jr. D. Group C 03-Jun-08 03-Jun-11383 Lopez Jaena St., Biasong, Dipolog City, Zamboanga Del Norte (065) 212-6077 Dipolog City

515 0143-F F Oliveros, Tejada & Co. Group C 04-Jun-08 04-Jun-112F danding Building, Poblacion 2, Malinta, ValenzuelCity

292-1716 292-1017 292-1716 Valenzuela

516 PA-C-025-F F E.B. Alcovendaz & Associates Group C 05-Jun-06 05-Oct-06197-H F. Blumentritt Street, Brgy. Pedro Cruz, San Juan City

725-1952 724-7232 San Juan

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

518 0695-A SP Barrozo, Danilo C. Group D 12-Jun-08 12-Jun-11Rm. 205 Anita Building, 1300 Quezon Avenue cor. Timog Avenue, Quezon City 332-0814 332-0815 Quezon City

519 0696-A SP Pastoral, Romeo T. Group D 16-Jun-08 16-Jun-11Lot 1, Blk. 14, Estefano Street, Greenfields 3, Novaliches, Quezon City 939-6782 Quezon City

520 0144-F F Zuniga, Tupue & Company Group C 16-Jun-08 16-Jun-112/F Greenfield Building 1, 750 Shaw Boulevard, Mandaluyong City 634-7350 634-5087 Mandaluyong City

521 PA-D-154-A SP Entia, Carina B. Group D 16-Jun-08 16-Oct-08 201 Montelibano Building, F. Inigo Street, Davao City(082) 222-9430 (082) 300-2256 Davao City

522 PA-D-155-A SP Adiarte, Jose Jr. M. Group D 16-Jun-08 16-Oct-08 69-16th Avenue, Cubao, Quezon City 911-8479 911-8502 Quezon City

523 PA-C-156-A SP Biado, Gloria G. Group C 17-Jun-08 17-Oct-08Mezzanine Flr., Divina Gracia Bldg., Quezon St., IloilCity 337-0537 Iloilo City

524 0699-A SP Galang, Benigno L. Group D 24-Jun-08 24-Jun-11Room 203 Dr. Benin Building, Zamora Street, San Roque, Tarlac City (045) 491-0032 Tarlac

525 0700-A SP De Jesus, Consolacion B. Group D 25-Jun-08 25-Jun-11 2227 Onyx Street, Sta. Ana, Manila 561-4295 564-3162 MAnila

526 PA-C-159-A SP Verde, Orlando V. Group C 07-Jul-08 07-Nov-08Unit 1210 Cityland Pasong Tamo Tower, Chino Roces Avenue, Makati City 856-4377 Makati City

527 0702-A SP Gliane, Jose Jr. C. Group C 11-Jul-08 11-Jul-11378 Rayos Compound, Dr. Sixto Antonio Avenue, Rosario, Pasig City 571-1186 Pasig City

528 0145-F F A.T. Abella & Co., CPAs Group D 15-Jul-08 15-Jul-11 241-C D. Jakosalem Street, Cebu City (032) 255-1963 256-0706 Cebu City

529 0705-A SP Lim, Sixta C. Group D 15-Jul-08 15-Jul-11No. 51 Luna Street, New Intamuros Village, Diliman, Q.C. 931-8659 932-6277 Quezon City

530 0706-A SP Rillorta, Ria C. Group C 15-Jul-08 15-Jul-112nd Flr. Mercury Building corner Escobar Street, Maharlika Hi-way, San Jose City, Nueva Ecija

511-2612 600-2629 Nueva Ecija

531 PA-D-161-A SP Sebastian, Arsenio L. Group D 15-Jul-08 15-Nov-08 Fernhill Street, Cagayan de Oro City (088) 857-5105 (088) 856-

4185 Cagayan de Oro

532 0146-F F Baconga, Patriana, Rosalijos & Co. Group C 15-Jul-08 15-Jul-116th Floor, TTK Tower Imperial Appliance Plaza Building, Don Apolinar Velez St., Cagayan De Oro City

(8822) 714-729 Cagayan de Oro

533 0710-A SP Orilla, Alejandro M. Group D 17-Jul-08 17-Jul-11 36 Lea Subdivision, Lanang, Davao City (082) 305-7090 Davao City

534 PA-D-163-A SP Moreno, Luzminda H. Group D 17-Jul-08 17-Nov-08c/o Bagong Pag-asa Lending Corporaiton, Marville Park Subd., Antipolo City

697-5759 697-6203 Antipolo

535 0711-A SP Carrillo, Warlito M. Group C 17-Jul-08 17-Jul-11Blk. 6 Lot 7 Ph4 Golden City Subdivision, Sta. Rosa City

(049) 837-8022 (049) 837-6944

(049) 534-4364 Laguna

536 PA-D-164-A SP Claro, Clemente Jr. P. Group D 21-Jul-08 21-Nov-08 No. 37 Turinga St., Calao East, Santiago City 682-0332Santiago City,

Isabela

537 0712-A SP Rodriguez, Cita M. Group C 23-Jul-08 23-Jul-11Rm. 206 DSF Building, Gen. Hizon Avenue, City of San Fernando, Pampanga

(045) 961-5743 (045) 860-2186 PAmpanga





538 0713-A SP Lambus, Vicente C. Group D 25-Jul-08 25-Jul-11224-B Natividad Building, T. Pinpin corner Escolta, Binondo, Manila 656-7072 MAnila

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

540 PA-C-168-A SP Menguito, Rodolfo E. Group D 25-Jul-08 25-Nov-08Blk. 110, Lot 2, Zone 2, M.H. Del Pilar Street, Brgy. Rizal, Makati City 728-4687 MAkati City

541 PA-C-169-A SP Ty, Abner A. Group C 29-Jul-08 29-Nov-08Lot 4, Block 5, Ferrari Street, Central City Subdivision, Legaspi City (052) 821-1359 Legaspi City

542 0147-F F E.L. Punsalan and Associates Group B 13-Aug-08 13-Aug-11G-104 Medical Plaza Makati, Amorsolo corner Dela Rosa St., Legaspi Village, Makati City

817-9457 812-1016 750-7813 Makati City

543 PA-D-171-A SP Ku, Carmen L. Group D 13-Aug-08 13-Dec-08 Tiano-Kalambaguhan Streets, Cagayan de Oro City(088) 856-1297 (08822) 724679 Cagayan de Oro

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

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

546 PA-D-174-A SP Liwanag-Dacuycuy, Imelda E. Group D 22-Aug-08 22-Dec-08 22 Pedro Ladia Street, Project 4, Quezon City437-0059 913-7093 Quezon City

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

548 0720-A SP Gabagat, Reynaldo J. Group D 22-Aug-08 22-Aug-1124 Rodriguez Dr. Jordan Valley Village, Baesa, Quezon City 361-3506 Quezon City

549 0721-A SP Chua, Donabel T. Group C 26-Aug-08 26-Aug-11 644-B Boni Avenue, Mandaluyong city 534-0053Mandaluyong

City

550 0722-A SP Miscreola, Edwina R. Group D 26-Aug-08 26-Aug-1197 Multinational Avenue, Multinational Village, Paranaque City 821-5734 Paranaque City

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

552 0149-F F Inventor, Miranda & Associates Group C 01-Sep-08 01-Sep-11Rms. 221-222 Plaza Mart City Mall, Gonzaga St., Bacolod City (034) 434-6963 Bacolod City

553 0726-A SP Sta. Rita, Alona A. Group C 04-Sep-08 04-Sep-11Lot 14 Blk. 72 Kobe Street, Metropolis, Jaro, Iloilo City (033) 320-4002 Ilolilo City

554 0727-A SP Cuasay, Joan A. Group D 09-Sep-08 09-Sep-11 230 San Vicente South, Calapan City (043) 405-6263(043) 405-6221 Calapan City

555 PA-C-176-A SP Villarin, Feliciana F. Group C 11-Sep-08 11-Jan-097-028 San Roque Village, Pagsabungan, Mandaue City, Cebu (032) 344-0423 Cebu

556 0728-A SP Uy, Albert Paul C. Group C 12-Sep-08 12-Sep-11 A. Pablo Street., Karuhatan, Valenzuela City 291-1944 Valenzuela

557 PA-C-177-A SP Alcantara, Henedina S. Group C 12-Sep-08 12-Jan-09Rm. 512 West City Plaza, No. 66 West Avenue, Quezon City 291-1015 Quezon City

558 0729-A SP Gines-Munsayac, Helen V. Group C 17-Sep-08 17-Sep-11ABC Building, Rizal Street, San Jose City, Nueva Ecija

(044) 511-6201 (044) 511-0196

(044) 947-3337 Nueva Ecija

559 0730-A SP Chu, Arthur T. Group C 19-Sep-08 19-Sep-11 No. 3 Mabini Texas Street, Iloilo City(033) 336-9024 (033) 336-3146 Iloilo City

560 PA-C-029-F F Dungog & Associates Group B 22-Sep-08 22-Jan-093rd Flr. Universal Re Building, Paseo de Roxas, Makati City 810-7431 812-2345 Makati City

561 0731-A SP Alagbay, Aida A. Group D 22-Sep-08 22-Sep-11B5 L5 Honor Street, Meritville Townhomes, Pulang Lupa, Las Pinas City 871-7659 875-0285 Las Piñas City





562 PA-D-179-A SP Alcantara, Ernesto C. Group D 22-Sep-08 22-Jan-09UG 22 Cityland VII, Alfaro St., Salcedo Village, Makati City

817-5072 948-0732 933-5868

MAkati City

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

687-6649 687-6795 Pasig City

564 0734-A SP Dy, Jaime G. Group C 30-Sep-08 30-Sep-11 1425 La Torre Street, Sta. Cruz, Manila 254-9720 MAnila

565 0735-A SP Yu, Romualdo L. Group C 07-Oct-08 07-Oct-11 #74 M. Hizon St., 10th Ave., Caloocan City361-5358; 330-1835 367-1009 Caloocan City

566 PA-C-180-A SP Anuran, Adones B. Group C 08-Oct-08 08-Feb-09 No. 7 A. Delas Alas Street, Taal, Batanga (043) 408-1012 Batangas

567 0151-F F F. Leano and Company Group C 08-Oct-08 08-Oct-11 Unit 2607 World Trade Exchange Tower, Juan Luna Street, Binondo, Manila

242-2718 242-2758 242-2765 241-4614

Manila

568 0206-A SP Gacula, Ma. Fe Glycyrrhiza T. Group C 8-Oct-08 8-Feb-09Rm. 203, MCR Industries Bldg., 495 Boni Ave., Mandaluyong City

533-2287 532-5071 to 74

Mandaluyong City

569 0737-A SP Alon, Emma L. Group C 9-Oct-08 09-Oct-112nd Flr., Royal Star Bldg., Capinpin St., Biñan, Laguna (049) 411-3028

(049)511-6014 Laguna

570 0152-F F Acyatan & Co. Group A 09-Oct-08 09-Oct-1112th Floor, The Columbia Tower, Ortigas Avenue, Mandaluyong city 726-7961 to 62 723-9516

Mandaluyong City

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

572 PA-D-183-A SP Yu, Jerwin S. Group D 14-Oct-08 14-Feb-0918 J. Lopez De Leon Street, Greenheights Subdivision, Paranaque City 796-4383 Paranaque City

573 PA-D-184-A SP Montes, Angel Jose S. Group D 14-Oct-08 14-Feb-09Room 302 Hanston Building, Emerald Avenue, Pasig City

638-5414 638-5415 637-0800 Pasig City

574 PA-D-185-A SP Dela Cruz, Frediz B. Group D 16-Oct-08 16-Feb-09Maharlika Highway, Rafael Rueda, San Jose City, Nueva Ecija (044) 511-1396 Nueva Ecija

575 0153-F F R.S. Bernaldo & Associates Group A 16-Oct-08 16-Oct-11Unit 1810 Cityland 10 Tower 1, Ayala cor. H.V. Dela Costa, Makati City 812-1718 to 24 813-6539 Makati City

576 PA-C-186-A SP Zabat, Reynaldo G. Group C 17-Oct-08 17-Feb-09 346 Maharlika Road, Cabanatuan City (044) 463-0578 Cabanatuan

577 0742-A SP Alapag, Marcelino T. Group D 17-Oct-08 17-Oct-11101-103, 2nd Floor, Marlin Hotel, Balibago, Angeles City 892-6660 625-8123 Angeles

578 0743-A SP Te, Shirley S. Group C 21-Oct-08 21-Oct-11Rm. 221, 2F Queensland Building, Dolores City, Pampanga (045) 961-3105 PAmpanga

579 0154-F F Nathaniel P. Colobong & Co. Group C 22-Oct-08 22-Oct-11Room 201, RCBC Building, Bataan Economic Zone, Mariveles, Bataan (047) 935-4244

(047) 935-4524 Bataan

580 0745-A SP Brusas, Noemi C. Group D 23-Oct-08 23-Oct-11127 R. Berroya Street, San Vicente, San Pedro, Laguna

869-0092 869-0382 Laguna

581 0155-F F Danac & Associates Group D 23-Oct-08 23-Oct-11 75 Maginoo Street, Diliman, Quezon City 921-4920 921-8569 Quezon City

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

583 0750-A SP Frivaldo, Nelson T. Group D 03-Nov-08 03-Nov-11 Rm. 626 Downtown Center Building, Binondo, Manila242-1628 241-1184 MAnila

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

585 0751-A SP Rendon, Edilberto C. Group C 10-Nov-08 10-Nov-11208-D Golfhill Terraces Condominium, Manotok Drive, Old Balara, Quezon City 952-4268 Quezon City





586 0752-A SP Navea, Josefina M. Group D 10-Nov-08 10-Nov-1183 Dama de Noche Street, Rainbow Village 3, Almanza 1, Marcos Alvarez Avenue, Las Pinas City 806-4511 Las Piñas City

587 0156-F F Olano, Duterte & Associates Group D 10-Nov-08 10-Nov-11Tan Building, Rizal Street, Tagum City, Davao del Norte (084) 217-3574

(084) 400-1213 Davao City

588 PA-D-192-A SP Ponddiong, Carmencita C. Group D 10-Nov-08 10-Mar-09Blk. 5 Lot 10 Phase 2 Dona Soledad Subd., General Santos City (083) 301-2814 General Santos

589 PA-C-193-A SP Manzano, Rufino A. Group D 12-Nov-08 12-Mar-09641 Boni Avenue-PSBank, Mezzanine Floor, Mandaluyong City

533-9738 535-3786 534-0372

590 0754-A SP Reyes, Rowena A. Group C 11-Nov-08 11-Nov-113rd Floor, AFFTIC Building, Plaza Burgos, Guagua, Pampanga

(045) 900-4826 (045) 963-6565

(045) 961-6038

591 PA-D-194-A SP Vega, Benjamin Jr. A. Group D 18-Nov-08 18-Mar-09 149 C. Name Street, Caloocan City 9179302178

592 PA-D-195-A SP Castelo, Eduardo G. Group D 18-Nov-08 18-Mar-094/F, RGC Building, 219 Apo Street, Mandaluyong City

531-5177 532-6334

593 PA-D-196-A SP Suba, Ricardo O. Group D 24-Nov-08 24-Mar-09No. 20 Emerald Street, Fern Village, Pasong Tamo, Makati City 952-7101 931-0885

594 0755-A SP Santos, Marilou B. Group D 24-Nov-08 24-Nov-11Blk. 7 Lot 3 Narra Avenue, Anahaw Homes, Dita, StaRosa, Laguna 847-8020 847-8020

595 0756-A SP Cajigal, Enita U. Group D 24-Nov-08 24-Nov-11 12 Sampaguita St., JPA Subd., Muntinlupa City 831-3466 Muntinlupa City

596 0757-A SP Gonzales, Roberto G. Group D 24-Nov-08 24-Nov-11Blk. 12 Lot 2 Berlin Street, Calamba Hills II, barandal, Calamba, Laguna (049) 535-0140

597 0758-A SP Manalac, Maria Theresa S. Group C 24-Nov-08 24-Nov-11 Tourist Hotel Compound, Iyam, Lucena City

598 0759-A SP Repato-Ladiza, Corazon S. Group D 27-Nov-08 27-Nov-11Lot 26 Road 12 Phase V Cogeo Village, Brgy. Bagong Nayon I, Antipolo City 646-4423 Antipolo

599 0157-F F Po Lao Marquez Benedictos & Co Group C 27-Nov-08 27-Nov-1118-A Villa Socorro Street, Brgy. Bahay Toro, Project 8, Quezon City 920-0982 453-0294 Quezon City

600 PA-C-197-A SP Lin, Debbie Karen T. Group C 3-Dec-08 3-Apr-09 837 Masangkay St., Sta. Cruz, Manila 252-0096 252-0819 City of Manila

601 0158-F F Pascual, Pascual and Co. Group C 16-Dec-08 16-Dec-11Rm. 101 Ledesma Bldg., Gen. Luna St., Intramuros, Manila 527-2271 527-5485 City of Manila

602 PA-C-198-A SP Maminta, Gina M. Group C 16-Dec-08 16-Apr-09Rm. 301 Landmark Building, Kalayaan Village, Quebiawan, San Fernando, Pampanga

(045) 861-1135 (045) 861-8703

(045) 961-0427 Pampanga

603 0159-F F A.R. Sayson & Associates Group C 17-Dec-08 17-Dec-11Suite 311 PVLB Building, Peñaranda St., Legaspi City (052) 480-9155 Legaspi City

604 0766-A SP Caparas, Jaydee P. Group C 18-Dec-08 18-Dec-11 525 R. Palma Street, San Antonio, Cavite City 0927-2328970 Cavite

605 0767-A SP Manzano, Rufino Group C 18-Dec-08 18-Dec-11 No. 26 Acuna Drive, Tandang Sora, Quezon City 926-4129 926-4130 Quezon City

606 0768-A SP Torre, Merrilyn S. Group C 18-Dec-08 18-Dec-11 No. 50, 8th Avenue, West Grace Park, Caloocan City323-3333 Caloocan City

607 0769-A SP Tuplano, Cynthia B. Group D 05-Jan-09 05-Jan-12Blk. 1 Lot 22 Homepoint Village Phase B, Angono Rizal 451-2160 4700559 Rizal

608 0770-A SP Acedo, Timoteo A. Group C 05-Jan-09 05-Jan-12No. 20 Amethyst Street, Severina Diamond Subdivision, Km. 18, Paranaque City 822-8147 PAranaque City

609 0771-A SP De los Reyes, Mario Enrique Group C 6-Jan-09 06-Jan-12No. 3 Pasooy St., Brgy. Masambong, SFDM, QuezonCity 365-1937 Quezon City

610 0772-A SP Salvio, Rosemarie R. Group C 12-Jan-09 12-Jan-12Rm. 105 Realty Investments Bldg., 195 EDSA, Greenhills, Mandaluyong City 726-3478

Mandaluyong City

611 PA-C-199-A SP Codiñera, Ethel E. Group C 15-Jan-09 15-May-09 1 Rd. 12-A, UPS-5, Sucat, Parañaque 829-1961 Paranaque CitySP - Sole PractitionerF - Auditing Firm As of April 30, 2009




612 0774-A SP Cua, Leonardo G. Group D 16-Jan-09 16-Jan-12 53 Baler Street, SFDM, Quezon City371-6786 371-6787 371-1512 Quezon City

613 PA-D-200-A SP Algaba, Zenaida D. Group D 26-Jan-09 26-May-09Ciudada Grande Building, Ciudad Grande, Market Area, Sta. Rosa, Laguna 0917-8011810 Laguna

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

615 PA-D-202-A SP Bolanio, Lucio Jr. N. Group D 28-Jan-09 28-May-09 1324 Lopez Jaena Street, Paco, Manila 564-5635 Mania

616 PA-C-203-A SP Pablo, Salvador I. Group C 30-Jan-09 30-May-09Rm. 204 2/F Rudel Building, Diego Street, Baguio City (074) 304-3887

617 PA-D-204-A SP Adoremus, Restituto R. Group D 30-Jan-09 30-May-09115 Diamond Street, CVS Homes I, Felix Avenue, Cainta, Rizal 645-7814

618 PA-C-205-A SP Espina, Caridad S. Group C 30-Jan-09 30-May-09Suite 313 Laperal Building, Session Road, Baguio City 442-8273 442-2314

619 0775-A SP Valerio, Enrique S. Group C 30-Jan-09 30-Jan-12 Rm. 312 Burke Bldg., Burke St., Escolta, Manila241-5254 244-6054 2435896

City of Manila

620 PA-C-206-A SP Maalat, Ernesto R. Group C 02-Feb-09 02-Jun-09Virgen SG Brgy. Bldg., 3rd Flr., Rms. 325 & 326 Lacson corner 6th Street, Bacolod City (034) 434-2148


621 PA-C-207-A SP Bufi, Jose B. Group C 02-Feb-09 02-Jun-09 7 Sampaloc Street, Zone I, Signal Village, Taguig City497-3085

622 0160-A F Alas, Oplas & Co., CPAs Group A 02-Feb-09 02-Feb-1223/F PBCom Tower, 6795 Ayala Avenue corner Herrera St., Makati City 728-2060 815-4919 Makati City

623 PA-C-208-A SP Armijo, Liberty F. Group C 03-Feb-09 03-Jun-09Unit 1236 Cityland 8, 98 Sen. Gil Puyat Avenue, Makati City 812-1533

624 PA-C-209-A SP Zurbano, Ruben E. Group C 10-Feb-09 10-Jun-0918-A Malong St., Brgy Marilag, Project 4, Quezon City 439-2839 Quezon City

625 PA-C-210-A SP Balmores, Lucilita M. Group C 12-Feb-09 12-Jun-09Friedknit Creations, Inc. Ground Floor, LGI Building, Ortigas Avenue, San Juan, M. Mla.

725-1865 584-2462 584-2854 San Juan

626 PA-C-211-A SP Concepcion, Rossana A. Group C 12-Feb-09 12-Jun-09 L16 B3 Mercedes Homes III, Binan, Laguna (049) 512-8538(02) 429-4802 Laguna

627 0784-A SP Cua, Francisco C. Group D 16-Feb-09 16-Feb-1211-A Scout Madrinan Street, South Triangle, Quezon City 371-1640 371-1641 Quezon City

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

629 PA-D-213-A SP Clarin, Luz G. Group D 24-Feb-09 24-Jun-098 Dona Alicia Street, Ina Homes, Better Living Subd., Paranaque City 824-2514 Paranaque City

630 PA-D-214-A SP Fernandez, Feliciano G. Group D 24-Feb-09 24-Jun-09104 Halcon Street, Sta. Mesa Heights, Laloma, Quezon City

818-0106 742-7250 932-5006

Quezon City

631 PA-C-215-A SP Codilla, Rolando A. Group C 24-Feb-09 24-Jun-096th Ave. Agro-Macro Subdivision, Cabancalan, Mandaue City (032)348-7663 Cebu City

632 0161-F F E.R. Sarcauga & Company Group B 24-Feb-09 24-Feb-12 Astron Gestus Bldg., Gorordo Ave., Cebu City (032) 231-7040(032) 231-7049 Cebu City

633 0162-F F V.T. Villamala & Associates Group C 24-Feb-09 24-Feb-12Top of Bank of Commerce, Plaridel St.-Osmena Blvd., Cebu City

(032) 255-1678 (032) 253-0660 Cebu City

634 PA-D-216-A SP Fernando, Luisa M. Group D 25-Feb-09 25-Jun-09 No. 7 Burgos Street, Cabuyao, Laguna (049) 832-0398





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

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

637 0163-F F Nila N. Mendiola & Company Group C 03-Mar-09 02-Mar-12Unit 2105 & 2106 Cityland 10 Tower 1, H.V. Dela Coasta Street, Salcedo Village, Makati City

893-7397 817-7128 817-4687

Makati City

638 PA-C-218-A SP Sabado, Carlo B. Group C 04-Mar-09 04-Jul-09 12 Daproza St., General Santos City (083) 302-6328 General Santos

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

6400789-A

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

641PA-C-220-A

SP Reyes, Wendell B. Group C 04-Mar-09 04-Jul-09 Cor. G. Ramos & Regalado Streets, Kalibo, Aklan (036) 268-7601

642 PA-C-032-F F Lupo S. Ramos & Co. CPAs Group C 05-Mar-09 05-Jul-09 LK Building MacArthur Highway, Dolores, City of SanFernando Pampanga

(045) 961-3101 (046) 961 3830

(045) 961-2414

Pampanga643 0792-A SP Granada, Rommel O. Group D 05-Mar-09 04-Mar-12 Rm. 211-213 Yusay Building, Araneta Street

Bacolod City(034) 433-3295 (034) 435 1004

Bacolod City644 PA-C-224-A SP Esperida, Jaime P. Group C 10-Mar-09 10-Jul-09 100 Almazor Street, Maricaban, Pasay City 854-7882

645 PA-C-225-A SP Diuco, Generoso B. Group C 13-Mar-09 13-Jul-09Suite 202, 207 Zaravel Business Center, 27 Congressional Avenue, Quezon City 441-0090 to 94 928-1903

646 PA-D-226-A SP Romano, Genielle B. Group D 13-Mar-09 13-Jul-09 Garden Square Condominium, 297 Boni SerranoAvenue Quezon City

415-0376647 0164-F F Aquino, Mata, Calica & Associates Group C 16-Mar-09 15-Mar-12 1805 - 1807 Cityland 10 Tower 2, H.V. Dela Costa

St Makati City841-0462 893-0387 Makati City

648 PA-C-033-F F Endriga, Manangu & Associates Group C 16-Mar-09 16-Jul-09 12 Edades Street, Corinthian Gardens, Ugong Norte, Quezon City

813-7989

649 0796-A SP Gallo, Dolores G. Group D 17-Mar-09 16-Mar-1220th Floor Security Bankc Center Building, 6776 Ayala Avenue, Makati City 891-1338 891-1136

650 PA-C-231-A SP Lucenio, Joel A. Group C 17-Mar-09 17-Jul-09 B8 L14 Pearl Street, Juana I, Binan, Laguna 529-3822

651 0165-F F Malbas, Mahinay & Co. Group C 17-Mar-09 16-Mar-12Door 2, 2/F DCT-MPC Building, JP Rizal Street, Tagum City (084) 2187772

652 PA-C-034-F F F.B Del Rosario, Jr. & Co. Group C 19-Mar-09 19-Jul-092F Royal Bay Terrace Building, U.N. Ave., Cor. Cortada St., Ermita, Manila 521-3279 521-3279 City of Manila

653 PA-C-234-A SP Legaspi, Marcos A. Group C 19-Mar-09 19-Jul-0937 Targa St., Village East, Executive Homes, Cainta, Rizal 656-1437 Rizal

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

655 PA-C-035-F F Garcia, Pangilinan and Co. Group C 19-Mar-09 19-Jul-093-I Edificio Enriqueta, corner Amoranto St. & D. Tuason Streets, Sta. Mesa Heights, Quezon City 732-7860 732-7871 Quezon City

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

657 PA-C-239-A SP Operario, Alberto Y. Group C 20-Mar-09 20-Jul-09 A. Mabini St., cor. Kalaw St., Ermita, Manila 884-11-94 City of ManilaSP - Sole PractitionerF - Auditing Firm As of April 30, 2009




658 PA-C-240-A SP Halili, Eduardo C.* Group C 20-Mar-09 20-Jul-09Rm. 220, BPI Condominium Bldg., Plaza Cervantes, Binondo, Manila 242-1079 242-0857 City of Manila

659 0799-A SP Baltbat, Ma. Teresita G. Group D 26-Mar-09 25-Mar-122537-A s. Del Rosario Street, Gagalangin, Tondo, Manila

233-4791 492-7565 951-2110

660 PA-C-036-F F Sicangco Menor Villanueva & Co. Group C 26-Mar-09 26-Jul-09 #2 Dona Gloria Ave., Villa Gloria Subd., Angeles City888-2099 888-1374 Makati City

661 PA-D-543-A SP Maturgo, Narciso C. Group D 26-Mar-09 26-Jul-095th Flr., NYTM Building, 819 Ilaya St., San Nicolas, Manila

241-8441 241-8383 City of Manila

662 PA-C-244-A SP Fermin, Verando T. Group C 26-Mar-09 26-Jul-09U206Apo Building, Rainbow Ridge Condo, Taguig City 828-3129

663 0801-A SP Bantillan, Jerry F. Group C 26-Mar-09 25-Mar-12 Rm. 9 JS Building, Lacson Street, Bacolod City (034) 434-2878(034) 435-1165 Bacolod City

664 0802-A SP Santiago, Emmanuel C. Group C 30-Mar-09 29-Mar-12 2004 F. Agoncillo St., Malate, Manila 525-6017 City of Manila

665 PA-D-245-A SP Cruz, Annabel A. Group D 30-Mar-09 30-Jul-09B11 L10 Perpetual Village VI, Mambog 4, Bacoor, Cavite

(046) 471-7090 875-7241

666 PA-C-246-A SP Harina, Ricardo M. Group C 30-Mar-09 30-Jul-09 300 Narra Drive, Tugbungan, Zamboanga City (062)991-9101 Zamboanga667 PA-D-247-A SP Lumjod, Gregorio U. Group D 02-Apr-09 02-Aug-09 Bagacay, Dumaguete City (035) 225-0911

668 PA-C-248-A SP Balagot, Felicisima A. Group C 02-Apr-09 02-Aug-09 191 Don Alfro St., Tetuan, Zamboaanga City (062) 991-2567(062) 992-4350 Zamboanga

669 0803-A SP Mangalallan, Erlinda A. Group C 02-Apr-09 01-Apr-12 2004 F. Agoncillo St., Malate, Manila 525-6017 536-7191 Manila

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

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

914-1293 633-2898

672 PA-D-251-A SP Bermudez, Luis V. Group D 08-Apr-09 08-Aug-0910 Volleyball Street, Mariquita Pueblo, Dita, Sta. RosCity, Laguna (049) 531-2044

673 PA-D-252-A SP Limbo, Ronaldo C. Group D 08-Apr-09 08-Aug-09548 San Rafael Street, Plainview Subdivision, Mandaluyong City 535-7434

674 PA-C-253-A SP Santos, Florita B. Group C 08-Apr-09 08-Aug-097th Floor Unit A22 Francesca Tower, Scout Borromeo cor. EDSA, Quezon City 709-0717

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

676 0805-A SP Alcantara, Luis M. Group D 8-Apr-09 07-Apr-12 No. 6, 4th Street, BBB, Marulas, Valenzuela City 291-6878 Valenzuela

677 0806-A SP Orio, Felix C. Group C 08-Apr-09 07-Apr-12Rm. 202 De Leon Building, Pabayo-Pacana Streets, Cagayan de Oro City (08822) 72-8398

678 PA-C-038-F F Daroya and Company Group C 8-Apr-09 8-Aug-09 3/F, FIB Building, Mayombo District, Dagupan City (075) 522-7098(075) 522-4333 Pangasinan

679 PA-A-039-F FSenturias, Jimenez and Company, CPAs* Group C 14-Apr-09 14-Aug-09

2/F Greenfield Building 1, 750 Shaw Blvd., Mandaluyong City 638-8077 631-6207

Mandaluyong City

680 0166-F F Ocampo, Mendoza, Leong, Lim & Co. Group B 15-Apr-09 14-Apr-12Unit 1905 Regalia Park Tower, 150 P. Tuazon Boulevard, Cubao, Quezon City 912-9489 439-1788 Quezon City

681 PA-D-258-A SP Rosell, Maria Theresa C. Group D 16-Apr-09 16-Aug-09Fourth Floor, left Wing, Manros Plaza, Gen. Maxilom Avenue, cebu City (032) 412-5626

682 PA-C-259-A SP Desabelle, Myrna L. Group C 16-Apr-09 16-Aug-09Lot 31, Block 3-A, Sta. Filomena Street, Eroreco Subd., Mandalagan, Bacolod City

(034) 433-5535 (034) 434-0424

(034) 433-4243

683 PA-C-260-A SP Villarba, Rosario Q. Group C 17-Apr-09 17-Aug-09Greenwoods Executive Village, 30 Redbud St., Cainta, Rizal 642-9596 642-9596 Rizal





684 0809-A SP Mendoza, Paciencia B. Group C 17-Apr-09 16-Apr-12 182 Esteban Mayo Street, Lipa City, Batangas (043) 756-3895 Batangas

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

938-3301 994-1194 961-2893

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

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

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

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

690 0811-A SP Dela Cruz, Editha C. Group C 29-Aug-09 28-Aug-122nd Floor, Dona Nena Building, Sabang, Baliuag, Bulacan (044) 766-7735

691 0812-A SP Manaloto, Gilberto L. Group C 29-Apr-09 28-Apr-12B5 L5 St. George St., Sto. Niño Village Phase 4, Tunasan, Muntinlupa City 861-8018 Muntinlupa City

*Renewal in Process

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

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

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

Group D: Registered corporations which are mandated by other regulatoryagencies to have an external auditor accredited by the Commission, provided however that the Commission has been consulted onsuch requirementby said agency and that it has agreed on the terms thereof through a Memorandumof Agreementduly executedbetween the Commission and the regulatoryagency. This group will alreadycover external auditors of corporate bank borrowers with at least P15 Million in total assets pursuant to BSP Circular No. 439.


accredited external auditors as of apri 30 address)

Documents

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mandaluyong city

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f guzman

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