LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of November 30, 2008

PREVIOUS ACCREDITATION REG. BR. NO. EXPIRY V A L I D I T Y REMARKS NO. NAME OF FIRM ADDRESS DATE DATE From To

Bd. Res. No. 79 dtd. 0001 SYCIP, GORRES, VELAYO & CO. 6760 , City Sept. 15, 2004 31-Dec-06 14-Sep-07 31-Dec-09 20 Floor, Tower 1, The Enterprise Center, 677 Ayala Avenue 1200, Makati Bd. Res. No. 04 dtd. 0002 PUNONGBAYAN & ARAULLO City Feb. 9, 2004 31-Dec-06 2-Mar-07 31-Dec-09

MANABAT SANAGUSTIN & CO. (Formerly: 22/F Philamlife Tower, 8767 Paseo de Bd. Res. No. 55 dtd. 0003 LAYA MANANGHAYA & CO.) Roxas, Makati City May 03, 2005 31-Dec-07 12-May-08 31-Dec-10 3rd and 5th Floor, Salamin Bldg., 197 MANABAT, DELGADO, AMPER & CO. Salcedo St., Legaspi Village, Makati Bd. Res. No. 113 0004 (Formerly: C. L. MANABAT & CO.) City dtd. Oct. 21, 2004 31-Dec-06 14-Sep-07 31-Dec-09 7th Floor, Don Chua Lamko Bldg., Alfaro cor. H. V. De la Costa Village, Bd. Res. No. 09 dtd. 0005 ALBA ROMEO & CO. Makati City Feb. 9, 2004 31-Dec-06 27-Sep-07 31-Dec-09 492 MSTHP Building, Punta, Sta. Ana, Bd. Res. No. 79 dtd. 0006 BIN GUI A. UY Nov. 03, 2003 31-Dec-06 1-Jan-07 31-Dec-09 3-E Gov. J. Rivera St., Lingsat, San Bd. Res. No. 79 dtd. 0007 EMMA OPINION-RAMOS Fernando City, La Union Nov. 03, 2003 31-Dec-06 431 Torquise St., Palmera 11-C, Bd. Res.No. 82 dtd. 0008 FELICIDAD B. DIVA & CO. Taytay, Nov. 03, 2003 31-Dec-06 1-Jan-07 31-Dec-09 D. Vicente Bldg., Diversion Road, Bd. Res. No. 18 dtd. 0009 MELCHOR R. MENDOZA Balanga, Bataan June 15, 2001 31-Dec-03 2105 C. M. , Sampaloc, Bd. Res. No. 18 dtd. 0010 OSCAR Y. NAVARRO Manila June 15, 2001 31-Dec-03 11 Emerald St., Cypress Village, SFDM, Bd. Res. No. 18 dtd. 0011 ROSALINDA C. VILLEGAS June 15, 2001 31-Dec-03 6-Sep-07 31-Dec-09 Bd. Res. No. 30 dtd. 0012 SOFIA S. IBAOS-GUNDRAN 320-9 Int. R. Castillo St., Davao City Feb. 18, 2005 31-Dec-07 9-Jan-08 31-Dec-10 44 (old) 55 (new) San Rafael St., Bd. Res. No. 18 dtd. 0013 BANIQUED & LIM Mandaluyong City June 15, 2001 31-Dec-03 29-May-06 31-Dec-08

Approved for change name OLAÑO DUTERTE & ASSOCIATES Bd. Res. No. 37 dtd. of partnership per BR No. 0014 (Formerly: OLAÑO, MALBAS, DUTERTE & CO.) Tan Building, Rizal St., Tagum City Mar. 2, 2007 31-Dec-09 2-Mar-07 31-Dec-09 20 dtd. Jan. 23, 2008

Philippine Cooperative Center Bldg., 90 Ext., New Manila, Quezon Bd. Res. No. 53 dtd. 0015 REDOR, EMERSON & CO. City 1112 June 9, 2004 31-Dec-06 6-Sep-07 31-Dec-09

Rm. 405-406 Maritima Bldg., 117 Bd. Res. No. 18 dtd. 0016 RUFINO MELO AND COMPANY Dasmarinas St., , Manila June 15, 2001 31-Dec-03 205 C & C Building, J.C., Aquino Bd. Res. No. 87 dtd. 0017 R.P. MAQUILING & COMPANY Avenue, Butuan City Nov. 10, 2006 31-Dec-09 1-Jan-09 31-Dec-12 No. 62 M. Natividad St., Tetuan, Bd. Res. No. 18 dtd. 0018 BENJAMIN H. TAN Zamboanga City June 15, 2001 31-Dec-03 2260 Pasong Tamo Extension, Makati Bd. Res. No. 18 dtd. 0019 BENJAMIN O. MORENTE City June 15, 2001 31-Dec-03 Bd. Res. No. 18 dtd. 0020 DAISY V. DUKA 20 Lear St., Filinvest East, Cainta, Rizal June 15, 2001 31-Dec-03 No. 16 Baseball Street New St., Francis Bd. Res. No. 02 dtd. 0021 GENARO G. QUINTO Village, Cainta, Rizal Jan 4, 2005 31-Dec-07 4-Jan-05 31-Dec-07 Rm. 305 Chua Limbo Bldg., C.M. Recto Bd. Res. No. 18 dtd. 0022 ILUMINADA A. SANTOS Ave., Tondo, Manila June 15, 2001 31-Dec-03 Lot 18, Blk 83 Regalado Ave., North Bd. Res. No. 18 dtd. 0023 JOAQUINA T. LIM Fairview, Quezon City June 15, 2001 31-Dec-03 3-Oct-07 31-Dec-09 30 Martin St., Samsonville Subd., Bd. Res. No. 22 dtd. 0024 MA. LUISA B. VILLACORTA Marcos Hi-way, Antipolo, Rizal Feb. 24, 2004 31-Dec-06 Rm. 301 Maritima Building, 117 Bd. Res. No. 18 dtd. 0025 NILO P. MISAGAL Dasmarinas St., Binondo, Manila June 15, 2001 31-Dec-03 23 Dalisay St., West Triangle, Quezon Bd. Res. No. 18 dtd. 0026 PEDRO R. CORONEL City June 15, 2001 31-Dec-03 998 F. Castillo Ext. (M. Billones Sr. St.) Bd. Res. No. 18 dtd. 0027 RUPERTO G. ABULENCIA Bambang, Pasig City June 15, 2001 31-Dec-03 11-Sep-07 31-Dec-09 Bd. Res. No. 10 dtd. 0028 TRINIDAD L. SEE - CHUA 34 Klawit St., San Jose, Kaloocan City Feb. 9, 2004 31-Dec-06 6-Sep-07 31-Dec-09 Daisy Star Bldg., 13th St., Cor. Railroad, Bd. Res. No. 114 dtd. 0029 ZENAIDA P. BAÑAS Port Area, Manila Oct. 25, 2004 31-Dec-06

10 Scout Bayoran St., South Triangle, Bd. Res. No. 02 dtd. 0030 BANARIA, BANARIA AND COMPANY Quezon City Feb. 9, 2004 31-Dec-06 2-Mar-07 31-Dec-09 6th Floor, Phil First Building, 6764 Ayala Bd. Res. No. 24 dtd. 0031 BAUTISTA, SAGCAL & ASSOCIATES Ave., Makati City Feb. 24, 2004 31-Dec-06 1-Jan-07 31-Dec-09 4F, First Binondo Centre 522 Juan Bd. Res. No. 80 dtd. 0032 CHUA, CHUA & CO. Luna St., Binondo, Manila Nov. 3, 2003 31-Dec-06 1-Jan-07 31-Dec-09

Page 1 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of November 30, 2008

PREVIOUS ACCREDITATION REG. BR. NO. EXPIRY V A L I D I T Y REMARKS NO. NAME OF FIRM ADDRESS DATE DATE From To 1305-1307 Lanuza corner Paz Street, Bd. Res. No. 18 dtd. 0033 LACSA, QUIRANTE & CO. Paco, Manila June 15, 2001 31-Dec-03 9 Cardinal St., Olympia Village, Alijis, Bd. Res. No. 18 dtd. 0034 ABERCIO R. ARGEL Bacolod City, Negros Occidental June 15, 2001 31-Dec-03 24-Jan-06 31-Dec-08 Unit 244 BLCA Condo Union St., Paco, Bd. Res. No. 18 dtd. 0035 CYNTHIA R. CELORICO Manila June 15, 2001 31-Dec-03 10-Apr-08 31-Dec-10 CABAÑERO, KATIGBAK, CLEMENTE & 4F Saville Bldg., 8728 , Bd. Res. No. 18 dtd. 0036 CO. Brgy., Bel Air, Makati City June 15, 2001 31-Dec-03 4-Jan-06 31-Dec-08 Rm. 406 Pasda Mansion cor. Timog Bd. Res. No. 18 dtd. 0037 R.F. MIRAVITE & COMPANY and Panag Avenue, Quezon City June 15, 2001 31-Dec-03 23 Road 14, Bgy. Bahay Toro, Project Bd. Res. No. 52 dtd. 0038 AMELITA N. ILETO 8, Quezon City June 9, 2004 31-Dec-06 8-Oct-07 31-Dec-09 Bd. Res. No. 82 dtd. 0039 ANGELA C. SALVADOR 1416 Antipolo St., Sampaloc, Manila Nov. 3, 2003 31-Dec-06 9-Jan-08 31-Dec-10 530 Phase 2B, V & G Subd., Starville, Bd. Res. No. 18 dtd. 0040 ARLEEN B. AUSA-TUPAZ Tacloban City June 15, 2001 31-Dec-03 267 (New No.) 2nd St., Guingona Subd. Bd. Res. No. 18 dtd. 0041 BONIFACIO P. MOLINA Butuan City 8600 June 15, 2001 31-Dec-03 Rm. 203 Big 5 Building, P. Burgos Ave., Bd. Res. No. 17 dtd. 0042 EUGENIA A. DEL ROSARIO Caridad, Cavite City June 15, 2001 31-Dec-03 28-Jan-08 31-Dec-10 Bd. Res. No. 17 dtd. 0043 JOSE S. CHAN Bobon, N. Samar June 15, 2001 31-Dec-03

9 Gemini St., Bancom Lifehomes Subd., Bd. Res. No. 17 dtd. 0044 JUSTINIANO T. REYES Gulod, Malaya, San Mateo, Rizal 1850 June 15, 2001 31-Dec-03 11-Sep-07 31-Dec-09 Bd. Res. No. 17 dtd. 0045 LEOPOLDO B. SALOMA 68 Main Avenue, Cubao, Quezon City June 15, 2001 31-Dec-03 Bd. Res. No. 17 dtd. 0046 LIZA BLAZADO-PATANO 167 Saniboy St., Mandaluyong City June 15, 2001 31-Dec-03 2nd Floor, 429 San Nicolas St., Bd. Res. No. 17 dtd. 0047 MARIO S. SAN JUAN Binondo, Manila June 15, 2001 31-Dec-03 18-Apr-06 31-Dec-08 Rm. 311 Anita Bldg., Timog Ave., South Bd. Res. No. 38 dtd. 0048 NELIA YULO PASCO Triangle, Quezon City March 18, 2005 31-Dec-07 28-Jan-08 31-Dec-10 Bd. Res. No. No. 79 0049 NICANOR J. SAN DIEGO 851 Vicente Cruz St., Sampaloc, Manila Nov. 3, 2003 31-Dec-06 Bd. Res.No. 30 dtd. 0050 ROMEO N. OLIVEROS T. Pornela Street, Pagbilao, Quezon Feb. 18, 2005 31-Dec-07 18-Mar-08 31-Dec-10 373 Brgy. Sto. Tomas, Sta. Maria, Bd. Res. No. 17 dtd. 0051 VILMA MERCADO ANGELES Bulacan June 15, 2001 31-Dec-03 13 Daisy St., Baptista Village, Santiago Bd. Res. No. 17 dtd. 0052 WILFREDO C. DE JESUS City June 15, 2001 31-Dec-03 (Now: Constantino, Guadalquiver, Mendoza & Co. with (Registration No. Bd. Res. No. 17 dtd. 0053 E. F. CONSTANTINO & CO. 0213) June 15, 2001 31-Dec-03 Cancelled 16 Pelota St., St. Francis Village, Bd. Res. No. 33 dtd. 0054 J.P. TOLENTINO & CO. Cainta, Rizal 1900 Feb. 22, 2005 31-Dec-07 10-Apr-08 31-Dec-10

Suite 201 Corporate Center Bldg., 948 Bd. Res. No. 40 dtd. 0055 M.S. BANARIA & COMPANY Aurora Blvd., Quezon City March 18, 2005 31-Dec-07 10/28/2008 31-Dec-10 Penthouse, Vernida IV Bldg., L.P. Bd. Res. No. 17 dtd. 0056 L.P. VERA & CO. Leviste St. Salcedo Village, Makati City June 15, 2001 31-Dec-03

Room 202 Don Rafael Castillo Bldg., Bd. Res. No 132 dtd. 0057 LORENZO-GOMEZ & CO. Legaspi St., Davao City Dec 14, 2004 31-Dec-06 11-Sep-07 31-Dec-09 Suites 402, 412, & 414 J & F Divino Bd. Res. No. 17 dtd. 0058 VILLARUZ, VILLARUZ & CO. Arcade 961 Aurora Blvd., Cubao QC June 15, 2001 31-Dec-03 3-Nov-06 31-Dec-08 650 Sta. Potenciana St., Intramuros, Bd. Res. No. 19 dtd. 0059 ANTONIO M. CUSING Manila June 18, 2001 31-Dec-03 Penthouse, Grace Building, Rizal Ave., Bd. Res. No. 19 dtd. 0060 EMMANUEL S. YU Ozamiz City June 18, 2001 31-Dec-03 Bd. Res. No. 19 dtd. 0061 FLORENCE O. CABANSAG 190 Filinvest II Road, Batasan Hills, QC June 18, 2001 31-Dec-03 6th Floor, Padilla Bldg., Emeral Avenue, Bd. Res. No. 19 dtd. 0062 LUZ A. NONAN Ortigas Center, Pasig City June 18, 2001 31-Dec-03 33 Rosas St., E. Lucas Subd., Bd. Res. No. 29 dtd. 0063 ROSALINDA G. ILAGA Balubaran, Malinta, Valenzuela City Feb. 18, 2005 31-Dec-07 28-Jan-08 31-Dec-10 10 Morong St., Malinta Subd., Bd. Res. No. 19 dtd. 0064 ROGELIO R. PINAUIN Valenzuela City June 18, 2001 31-Dec-03 Suite 2109 Cityland 10 Tower 1 6815 Bd. Res. No. 80 dtd. 0065 GUZMAN, BOCALING & CO. Ayala Ave., Makati City Nov. 3, 2004 31-Dec-06 4092 Airport Road, Baclaran, Bd. Res. No. 24 dtd. 0066 FLORA L. CAPILI Paranaque City Feb 16, 2005 31-Dec-07 2-Apr-08 31-Dec-10 21 Aquarius St., Bel Air III, Makati City Bd. Res. No. 20 dtd. 0067 JOSELITO L. ASUNCION 1209 June 18, 2001 31-Dec-03

Page 2 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of November 30, 2008

PREVIOUS ACCREDITATION REG. BR. NO. EXPIRY V A L I D I T Y REMARKS NO. NAME OF FIRM ADDRESS DATE DATE From To Rm. 705 Enterprise Bldg. Quintin, Bd. Res. 28 dtd. Feb 0068 LEE, SEVILLA & CO. Paredes St., Binondo, Manila 18, 2005 31-Dec-07 2-064 Fatima Valley Pagsabungan, Bd. Res. No. 20 dtd. 0069 ALBERTO A. OLAÑO Mandaue City 6014 June 18, 2001 31-Dec-03 07 Perez Ave., San Sebastian Village, Bd. Res. No. 20 dtd. 0070 DIEGO E. POBLETE, JR. Tarlac City June 18, 2001 31-Dec-03 Bd. Res. No. 20 dtd. 0071 FELICITAS DELUMEN University Town, Northern Samar 6400 June 18, 2001 31-Dec-03 Bd. Res. No. 112 0072 GUILLERMO N. TABIOS, JR. 8700 Malaybalay City dtd. Oct 21, 2004 31-Dec-06 12-May-08 31-Dec-10 Bd. Res. No. 107 dtd. 0073 SANTIAGO G. LEE, JR. 159 Salazar St., Tacloban City Oct. 26, 2005 31-Dec-07 218-220 M. J. Cuenco Avenue, Cebu Bd. Res. No. 20 dtd. 0074 VICENTE P. TANTUICO, SR. City June 18, 2001 31-Dec-03 Bd. Res. No. 21 dtd. 0075 ALEJANDRO M. JAPOR 3-A Nanirahan St., Mandaluyong City July 05, 2001 31-Dec-03 78 Tomas Claudio Street, P.O. Box Bd. Res. No. 14 dtd. 0076 ALFREDO C. SARAU 275, Zamboanga City, 7000 April 14, 2004 31-Dec-06 31-Jan-07 31-Dec-09 2nd Floor CJ Building, 61 Enriquez Bd. Res. No. 86 dtd. 0077 AMORSOLO S. NIEVA Street, Lucena City Oct. 5, 2004 31-Dec-06 11-Sep-07 31-Dec-09 Bd. Res. No. 21 dtd. 0078 ANITA L. SELGAS 113 Magallanes St., Cebu City 6000 July 05, 2001 31-Dec-03 20-Apr-06 31-Dec-08 J. G. Montalban Bldg., A. D. Curato Bd. Res. No. 57 dtd. 0079 ARNEL JUDE L. VILLANUEVA Street, Barangay Urduja, Butuan City Sept 8, 2006 31-Dec-09 1-Jan-10 31-Dec-12 Bd. Res. No. 76 dtd. 0080 ARTHUR M. SIGUA San Nicolas, Bamban, Tarlac Sept 15, 2004 31-Dec-06 17-Sep-07 31-Dec-09 Rm. 215 Yusay Bldg., Araneta St., Bd. Res. No. 52 dtd. 0081 ARTURO Z. TONDO Bacolod City June 9, 2004 31-Dec-06 12-May-08 31-Dec-10 Rms. 211, 212, 213 Yusay Bldg., Bd. Res. No. 48 dtd. 0082 ATILLA D. GRANADA Araneta St., Bacolod City May 31, 2004 31-Dec-06 1-Oct-07 31-Dec-09 904 Rhodamine Rd., Camella Home Bd. Res. No. 21 dtd. 0083 AVELINA C. PASCUA Ph 2, Talon, Las Pinas, MM July 05, 2001 31-Dec-03 6-Sep-07 31-Dec-09 Rm. 512 Don Santiago Bldg., 1344 Taft Bd. Res. No. 21 dtd. 0084 BONIFACIO P. SANTIAGO Avenue, Ermita, Manila July 05, 2001 31-Dec-03 2-Mar-07 31-Dec-09 Bd. Res. No. 38 dtd. 0085 CAMILO A. CASTAÑEDA 776 Block 1, San Nicolas, Tarlac City April 14, 2004 31-Dec-06 Don Fausto St., Blk 5, San Roque, Bd. Res. No. 45 dtd. 0086 CESAR F. MATEO Tarlac City April 12, 2005 31-Dec-07 2-Apr-08 31-Dec-10 1951 Jose Abad Santos Ave., Tondo, Bd. Res. No. 21 dtd. 0087 CESAR I. LOPEZ Manila July 05, 2001 31-Dec-03 28-Jan-08 31-Dec-10 2nd Floor, Cnels Bldg., Macabulos Bd. Res. No. 38 dtd. 0088 CONSUELO MAÑALAC-ARCEO Drive, San Roque, Tarlac City April 14, 2004 31-Dec-06 B13 L10 Pag-ibig Homes, Bo. Talon 4, Bd. Res. No. 24 dtd. 0089 CORAZON B. ZABALA Las Pinas, MM Feb.24 , 2004 31-Dec-06 31-Jan-07 31-Dec-09 Rms. 211, 212, 213 Yusay Bldg., Bd. Res. No. 48 dtd. 0090 CONSEJO O. GRANADA Araneta Street, Bacolod City May 31, 2004 31-Dec-06 1-Oct-07 31-Dec-09 40 2nd St., St. Catalina Subd., Rosario, Bd. Res. No. 79 dtd. 0091 DELFIN D. YAMBOT Pasig City Nov. 3, 2003 31-Dec-06 Bd. Res. No. 45 dtd. 0092 EDGARDO LUIS C. CRUZ 473 Sto. Cristo St., Binondo, Manila April 12, 2005 31-Dec-07 18-Mar-08 31-Dec-10 21 Road 12-A United Paranaque Subd., Bd. Res. No. 27 dtd. 0093 ETHEL ESGANA-CODIÑERA V, Sucat, Paranaque City Feb 24, 2004 31-Dec-06

Partner of Mateo, Pulido, 148 , Legaspi Village, Bd. Res. No. 21 dtd. Ramos and Co. 0094 EUGENE T. MATEO Makati City July 05, 2001 31-Dec-03 Acreditation No. 3601 Room B-305 Third Floor, Lopez Bldg., Bd. Res. No.110 dtd. 0095 FEDERICO I. PARAGAS Session Road, 2600, Baguio City Oct. 21, 2004 31-Dec-06 9-Jan-08 31-Dec-10

Bd. Res. No. 21 dtd. 0096 FLORENCIO P. LAXAMANA 243 Samput, Paniqui, Tarlac July 05, 2001 31-Dec-03 10-Nov-06 31-Dec-08

J. O'HARA & COMPANY Bd. Res. No. 38 dtd. 0097 (Formerly: JAIME H. O'HARA JR. ) 40 Banaag St., Pineda, Pasig City May 29, 2006 31-Dec-08 1-Jan-09 31-Dec-11

553 L. Cortes St.,, San Nicolas, Bd. Res. No. 78 dtd. 0098 JESUS L. DIZON JR. Conception, Tarlac Sept. 15, 2004 31-Dec-06 11-Sep-07 31-Dec-09

Bd. Res. No. 08 dtd. 0099 JOSE V. BITHAO 1002 Lualhati St., , Tondo, Manila Feb. 9, 2004 31-Dec-06 6-Sep-07 31-Dec-09 7 Atlanta St., Niñesville Subd., Tarlac Bd. Res. No 132 dtd. 0100 MA. IRENE T. CHING City Dec. 14, 2004 31-Dec-06 2136 Tomas Mapua Street, Sta. Cruz, Bd. Res. No. 21 dtd. 0101 MARGARITO C. CHAN Manila July 05, 2001 31-Dec-03

Page 3 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of November 30, 2008

PREVIOUS ACCREDITATION REG. BR. NO. EXPIRY V A L I D I T Y REMARKS NO. NAME OF FIRM ADDRESS DATE DATE From To 2nd Floor Cervantes Bldg., F. Tanedo Bd. Res. No. 21 dtd. 0102 MARLITA P. BALANQUIT St., Tarlac City July 05, 2001 31-Dec-03 18-Apr-06 31-Dec-08

30 Ateneo Avenue, Bagumbayan Sur, Bd. Res. No. 110 dtd. 0103 MARLITA P. BALANQUIT Naga City, Camarines Sur 4400 Sept 21, 2004 31-Dec-06 14-Jan-08 31-Dec-10 112-C Cordero St., 8th Avenue, Bd. Res. No. 75 dtd. 0104 MENDOZA SY TEE City Sept 15, 2004 31-Dec-06 2-Mar-07 31-Dec-09

Room 103 C & C Bldg., J. C. Aquino Bd. Res. No. 48 dtd. 0105 MERCEDITHA P. POCULAN Avenue, Butuan City, Agusan del Norte May 31, 2004 31-Dec-06 29-Jan-07 31-Dec-09

720 Apartment-B, MGLG Bldg., Cubao, Bd. Res. No. 07 dtd. 0106 MIGUEL DE LEON GARCIA Quezon City Feb. 9, 2004 31-Dec-06 20-Sep-07 31-Dec-09

Unit Q. 17-C Scout Bayoran, South Bd. Res. No. 21 dtd. 0107 NARCISA R. BLASA Triangle, QC July 05, 2001 31-Dec-03

Bd. Res. No. 21 dtd. 0108 NAPOLEON P. LUSTERIO 101 Rizal St., Pagbilao, Quezon July 05, 2001 31-Dec-03

Rm. 204 Cuenca-Gonzaga Bldg., San Bd. Res. No. 58 dtd. 0109 NESTOR D. DUMDUMAYA Juan St., Bacolod City, 6100 May 25, 2005 31-Dec-07

Cancelled effective Sept. 15, 2008. New Partner of Pascual, Feliciano, Santos, ADP Business Center, ADP Building, Bd. Res. No. 91 dtd. Bernardo and Company(BR 0110 NILDA RIVERA SANTOS Mangga II, Matatalaib, Tarlac City Nov. 16, 2006 15-Sep-08 No. 159 dtd. Sept. 15, 2008)

Villa Soliman, Salapungan, Tarla City Bd. Res. No. 21 dtd. 0111 OFELIA C. LACSON - MOINA 2300 July 05, 2001 31-Dec-03 325 Morningside Terrace (Sanchez Bd. Res. No. 50 dtd. 0112 PROCESO E. PAG-ONG Apt.) Butuan City April 12, 2005 31-Dec-07 30-Oct-08 31-Dec-10 Bd. Res. No. 21 dtd. 0113 PEDRO G. GAPAY San Fernando Victoria, Tarlac City July 05, 2001 31-Dec-03

Rm. 206 Fernandez Bldg., Perez Blvd., Bd. Res. No. 21 dtd. 0114 RODRIGO M. ANTIPUESTO Dagupan City July 05, 2001 31-Dec-03 6-Sep-07 31-Dec-09 Rms. 211, 212, 213 Yusay Bldg., Bd. Res. No. 48 dtd. 0115 ROMMEL O. GRANADA Araneta, Bacolod City May 31, 2004 31-Dec-06 6-Sep-07 31-Dec-09 Rm. 221 Queensland Bldg., Dolores, Bd. Res. No. 27 dtd. 0116 SHIRLEY S. TE San Fernando, Pampanga Feb. 24, 2004 31-Dec-06 6-Sep-07 31-Dec-09 Bd. Res. No. 110 dtd. 0117 VICENTE G. DECHAVEZ Ambolong, Aroroy, 5414 Masbate Oct. 26, 2005 31-Dec-07 10/30/2008 31-Dec-10 1 Gumamela T., Corner Hospital Drive, Bd. Res. No. 38 dtd. 0118 ZITA C. ROSADO San Vicente, Tarlac City April 14, 2004 31-Dec-06

PASCUAL, FELICIANO, SANTOS, ADP Business Center, Gov. A. Lugay BERNARDO AND COMPANY (Formerly: A.D. Ave., Mangga Dos, Matatalaib 2300, Bd. Res. No. 70 dtd. 0119 PASCUAL & COMPANY ) Tarlac City, Tarlac Sept. 6, 2004 31-Dec-06 1-Jan-07 31-Dec-09

AMPARADO, ONG YIU, SABARRE & CAN Building Corner, Zamora-Sudlon Bd. Res. No. 49 dtd. 0120 ASSOCIATES St., Pari-an, Cebu City April 5, 2005 31-Dec-07 10/28/2008 31-Dec-10

2/F Greenfield Bldg. I, 750 Shaw Blvd., Bd. Res. No. 21 dtd. 0121 B. BARSABAL & COMPANY Highway Hills, Mandaluyong City 1552 July 05, 2001 31-Dec-03

313-317 Victoria Building, 11th Avenue, Bd. Res. No. 21 dtd. 0122 B. G. SABATER & ASSOCIATES Grace Park, Caloocan City July 05, 2001 31-Dec-03 Suite 303 SEDCCO Bldg., Rada Cor. Legaspi St., Legaspi St., Legaspi Bd. Res. No. 11 dtd. 0123 CARMENCITA O. GARCIA & PARTNERS Village, Makati City Feb. 9, 2004 31-Dec-06 31-Jan-07 31-Dec-09

125-I, G. Reyes St., San Juan, Metro Bd. Res. No. 21 dtd. 0124 E. B. ALCOVENDAZ & ASSOCIATES Manila July 05, 2001 31-Dec-03 3-Nov-06 31-Dec-08

JOSUE, ALCORIZA AND CO. Room 202 VD & S Building, Panay Bd. Res. No. 79 dtd. 0125 (Formerly: JOSUE, ARCEO & CO.) Avenue, Quezon City Nov. 3, 2003 31-Dec-06 29-Jan-07 31-Dec-09

AADC Building, Osmeña Blvd., Cor. Bd. Res. No. 134 dtd. 0126 L. ATILLO AND ASSOCIATES Manalili St., Cebu City Dec. 14, 2004 31-Dec-06 30-Oct-08 31-Dec-10 Room 301-302 Oftana Building Jasmin Street Corner, Don Mariano Cui, Cebu Bd. Res. No. 36 dtd. 0127 LUIS CAÑETE & COMPANY City March 18, 2005 31-Dec-07 18-Jul-08 31-Dec-10 Unit 2006, Herrera Tower Herrera Cor. Bd. Res. No. 21 dtd. 0128 MENDOZA QUERIDO & ASSOCIATES Valero Sts., Makati City July 05, 2001 31-Dec-03

Page 4 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of November 30, 2008

PREVIOUS ACCREDITATION REG. BR. NO. EXPIRY V A L I D I T Y REMARKS NO. NAME OF FIRM ADDRESS DATE DATE From To No. 51 Dr. Pilapil St., Barangay Sagad, Bd. Res. No. 21 dtd. 0129 MORAL, NAÑOZ & ASSOCIATES Pasig City July 05, 2001 31-Dec-03

Rm. 201 RCBC Bldg., 8th Ave., cor. NATHANIEL P. COLOBONG & Luzon Ave., Bataan Economic Zone, Bd. Res. No. 30 dtd. 0130 ASSOCIATES Mariveles, Bataan City Feb 18, 2005 31-Dec-07 12-May-08 31-Dec-10

Rm. 101 Ledesma Bldg., Gen. Luna St., Bd. Res. No. 38 dtd. 0131 PASCUAL, PASCUAL & CO. Intramuros, Manila April 14, 2004 31-Dec-06 20-Sep-07 31-Dec-09 Unit 1705, 17th Floor Antel Global Corporate Center Julia Vargas Ave., & Bd. Res. No. 21 dtd. 0132 R. R. TAN & ASSOCIATES Jade Drive, Ortigas Center, Pasig City July 05, 2001 31-Dec-03 14-Sep-07 31-Dec-09 4 Morrisville St., Vista Verde Country Bd. Res. No 133 dtd. 0133 RIVERA, VELASCO AND ASSOCIATES Homes, Cainta, Rizal Dec 14, 2004 31-Dec-06 9-Jan-08 31-Dec-10 212-B 9th Ave., West Grace Park, Bd. Res. No. 21 dtd. 0134 VENTURA DAVID & CO. Caloocan City July 05, 2001 31-Dec-03 18-A Mariposa Street, Cubao, Quezon Bd. Res. No. 21 dtd. 0135 V. M. TORRES & CO. City July 05, 2001 31-Dec-03 Suite 411 Pasda Mansions, 77 Panay Bd. Res. No. 02 dtd. 0136 VIRGILIO R. SANTOS & CO. Ave., Cor., Timog, Quezon City Jan. 4, 2005 31-Dec-07 14-Jan-08 31-Dec-10 Unit 1709 Herrera Tower, V. A. Rufino St., Valero Sts., Salcedo Village, Makati Bd. Res. No. 129 dtd. 0137 AUGUSTO C. DE LEON & CO. City Nov. 10, 2004 31-Dec-06 6-Sep-07 31-Dec-09 66 Lizares Subd. Phase I, Taculing, Bd. Res. No. 29 dtd. 0138 BERNABE L. VELORIA, SR. Bacolod City Feb. 18, 2005 31-Dec-07 2-Apr-08 31-Dec-10

19 Celia St., Cor. San Rafael St., Bd. Res. No. 129 dtd. 0139 C. M. ILAGAN & ASSOCIATES Plainview, Mandaluyong City Dec. 28, 2005 31-Dec-07 29-May-08 31-Dec-10 7677 Jacinto Street, Pio del Pilar, Bd. Res. No. 22 dtd. 0140 LUGO & COMPANY Makati City August 22, 2001 31-Dec-03 ACYATAN AND CO. Unit 123 The Columbia Tower, Ortigas Bd. Res. No 134 dtd. 0141 (Formerly : A.P. ACYATAN & CO.) Avenue, Mandaluyong City Dec. 14, 2004 31-Dec-07 1-Jan-08 31-Dec-10

29th Floor, Philamlife Tower, 8767 Bd. Res. No. 116 dtd. 0142 ISLA, LIPANA & CO. Paseo de Roxas, 1226, Makati City Oct. 25, 2004 31-Dec-07 1-Jan-08 31-Dec-10

Rm. 506 C. N. N. Investment Bldg., (Formerly Fil-Am Res. Bldg.) , 231 Juan Bd. Res. No. 12 dtd. 0143 SANTILLAN, JIMENEZ & ROQUE, CPA'S Luna St., Binondo, Manila February 27, 2002 31-Dec-04 3-Mar-06 31-Dec-08 Rm. 215 LDM Bldg., Legaspi St.,, Cebu Bd. Res. No. 66 dtd. 0144 STA. ANA, RIVERA & CO. City June 1, 2005 31-Dec-07 18-Jul-08 31-Dec-10

GREGORIA GRACY ALIOLA - No. 9 Pear St., Valley View Exec. GUILLERMO Village II, Valley Golf Road, Antipolo Bd. Res. NO. 83 dtd. 0145 (Formerly : GREGORIA E. ALIOLA) City July 5, 2005 31-Dec-07 12-May-08 31-Dec-10 71 Zircon Street, City Heights Subd., Bd. Res. No. 112 dtd. 0146 ERLINDA A. CASIPLE Bacolod City, Negros Occidental Oct. 21 , 2004 31-Dec-07 2nd Floor de Castro Bldg. San Bd. Res. No. 50 dtd. 0147 JULIE A. AGUILAR Francisco St., Butuan City June 7, 2004 31-Dec-07 29-Jan-08 31-Dec-10 29 R Nepomuceno St., BF Homes, Bd. Res. No. 13 dtd. 0148 RODELIO B. ARELLANO Quezon City March 5, 2002 31-Dec-04 29 R Nepomuceno St., BF Homes, Bd. Res. No. 13 dtd. 0149 CRISTINA L. ARELLANO Quezon City March 5, 2002 31-Dec-04 Bd. Res. No. 110 3rd Floor, Kimee Bldg., 1000 A. Mabini dated Oct. 21, 0150 ALBERT OPERARIO Street Cor., Kalaw St., Ermita, Manila 2004 31-Dec-07 1-Jan-08 31-Dec-10 Unit A, Bangayan Building, Veterans Bd. Res. No. 03 dtd. 0151 CROMWELL Z. ONG Avenue, Zamboanga City Jan 4, 2005 31-Dec-07 Bd. Res. No. 28 dated May 10, 0152 EFREN S. GUTIERREZ 819 Ilaya Street, San Nicolas, Manila 2002 31-Dec-04 30-May-06 31-Dec-08 Bd. Res. No. 28 Phase 6, Blk 22, Lot 4, Pacita I dated May 10, 0153 ELVIRA L. CORDERO Complex, San Pedro, Laguna 2002 31-Dec-04 Bd. Res. No. 28 dated May 10, 0154 JESSIE A. ANG 133 Rizal Street, Calamba, Laguna 2002 31-Dec-04

Gov. Ramos Avenue (fronting Fairview Drive) Sta. Maria, 7000, Zamboanga Bd. Res. No. 03 dtd. 0155 LEOPOLDO G. HUANG City Jan 4, 2005 31-Dec-07 12-May-08 31-Dec-10 Gov. Ramos Avenue (fronting Fairview Drive) Sta. Maria, 7000, Zamboanga Bd. Res. No. 03 dtd. 0156 MADELINE Z. ONG City Jan 4, 2005 31-Dec-07 12-May-08 31-Dec-10 dated May 10, 0157 NELSON N. LIRIO 80 Roxas Street, Tondo, Manila 2002 31-Dec-04 Door 1, Bangayan Building, Veterans dated May 10, 0158 ORLANDO E. ONG Avenue, Zamboanga City 7000 2002 31-Dec-04

Page 5 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of November 30, 2008

PREVIOUS ACCREDITATION REG. BR. NO. EXPIRY V A L I D I T Y REMARKS NO. NAME OF FIRM ADDRESS DATE DATE From To Lot 8 Blk 4, Easterlily St., BF Homes, Bd. Res. No 02 dtd. 0159 REBECCA L. MENDOZA Deparo, Novaliches, Jan 4, 2005 31-Dec-07 5-Sep-08 31-Dec-10 Bd. Res. No. 28 dated May 10, 0160 ROSA LINDA L. MASOT 195 , Cotabato City 2002 31-Dec-04 20-Apr-06 31-Dec-08

AMPIL, ELISES, CIUDADANO & CO. Unit 6, Dakudao Bldg., Duterete St., Bd. Res. No. 37 dtd. 0161 (Formerly: F.G. AMPIL & CO.) Davao City April 14, 2004 31-Dec-06 19-Feb-07 31-Dec-09 3nd Floor, NMP Building, Villa Angela, Bd. Res. No. 28 Main Gate, Sto. Domingo, Angeles City dated May 10, 0162 NOEL M. PAMINTUAN & CO. 2009 2002 31-Dec-04 18-Apr-06 31-Dec-08 Bd. Res. No. 54 DANAC & ASSOCIATES 75 Maginoo Street, Central Diliman, dated April 18, 0163 (Formerly: P.R. DANAC & ASSOCIATES) Quezon City 2005 31-Dec-07 28-Jan-08 31-Dec-10 Blk 46 Lot 8 Madrid St., Town & Bd. Res. No. 30 0164 ALICIA S. ERGUIZA-PATIAG Country Southville, Binan, Laguna dated May 24, 2002 31-Dec-04 2-Mar-07 31-Dec-09 757 U-7 C. Raymundo Ave., Brgy. Bd. Res. No. 30 0165 ANNAMARIA M. RAMIREZ Maybunga, Pasig City dated May 24, 2002 31-Dec-04 20-Apr-06 31-Dec-08 34-B N. Ponce Street, Brgy. Aurora, Bd. Res. No. 30 0166 ARIEL Y. ATIENZA Galas, Quezon City dated May 24, 2002 31-Dec-04 Radyo Pilipino Corporation Unit 1604 Sunset View Tower, , Bd. Res. No. 30 0167 ERNANITA T. TISADO Pasay City dated May 24, 2002 31-Dec-04 Purok Kaunlaran, Luzviminda, Puerto Bd. Res. No 115 dtd. 0168 EUNICE G. TIBUDAN Princesa City, Palawan Oct. 25, 2004 31-Dec-07

JEAN A. CABALES - ALBERTO Bd. Res. No. 128 dtd. 0169 (Formerly: JEAN A. CABALES) 1332 Lualhati St., Tondo, Manila Dec. 28, 2005 31-Dec-07 Bd. Res. No. 30 0170 LADISLAO M. EUSEBIO Bayumbayan, Roxas, Oriental, Mindoro dated May 24, 2002 31-Dec-04 8 General Malvar St., Caloocan City Bd. Res. No. 95 dtd. 0171 MARIA LUNINGNING M. GUZMAN 1400 Sept. 21, 2005 31-Dec-07 28-Jan-08 31-Dec-10 351 P. Tuazon Boulevard, Project 4, Bd. Res. No. 30 0172 MARI-CINDY M. LOPEZ Quezon City dated May 24, 2002 31-Dec-04 3rd Floor, Universal Re Building 106 Bd. Res. No. 30 0173 NARCISO P. DUNGOG Paseo de Roxas, Makati City dated May 24, 2002 31-Dec-04 129 Camella Road, Camella Homes, Bd. Res. No. 30 0174 NIMFA F. FADRILAN Las Piñas City dated May 24, 2002 31-Dec-04 43 Costa Rica Street, MGH5, Nangka, Bd. Res. No. 115 0175 RAMONITA Z. DE LEON Marikina City dated Oct. 25, 2004 31-Dec-07 Room 407 Consolacion Bldg., General Santos Street, Araneta Center, Cubao, Bd. Res. No. 30 0176 RUDY L. MAGCALAS Quezon City dated May 24, 2002 31-Dec-04 20-Apr-06 31-Dec-08 3528 Villa Angelita Subd., Zabarte Bd. Res. No. 30 0177 C.D. CHUEGAN & CO. Road, Camarin, Caloocan City dated May 24, 2002 31-Dec-04 18-Apr-06 31-Dec-08

40-B Schilling Street, Camella Homes 3, Bd. Res. No. 30 0178 GALLARDO PARAS & CO. Pamplona, Las Pinas City dated May 24, 2002 31-Dec-04 LK Building, Dolores, San Fernando, Bd. Res. No. 63 0179 LUPO S. RAMOS & CO. Pampanga dated May 27, 2005 31-Dec-07 29-May-08 31-Dec-10 Room 501 Liwag Bldg., Batangas St., Bd. Res. No. 110 dtd. 0180 CARLOS L. MAMALATEO Makati City Oct. 21, 2004 31-Dec-07 1-Jan-08 31-Dec-10 8 Vatican St., Merville Park Subd., Bd. Res. No. 28 dtd. 0181 DARIUS DE LAS ALAS Parañaque City Feb 18, 2005 31-Dec-07 0025-D Jariol Bldg., A. Bonifacio Bd. Res. No. 83 dtd. 0182 ERMA YU DARUNDAY Avenue Iligan City July 5, 2005 31-Dec-07 17-Apr-08 31-Dec-10 5th Floor, ECJ Condominium, Corner Real and Arzobispo Streets, Intramuros, Bd. Res. No. 31 dtd. 0183 LORETO B. CANDAROMA Manila 1002 May 24, 2002 31-Dec-04 76 Magalang Avenue, Pandan, Angeles Bd. Res. No. 129 dtd. 0184 NOEL C. DAVID City, Pampanga Nov. 10, 2004 31-Dec-07 1-Jan-08 31-Dec-10 Unit 1-A, T.S. Pizarro Building, 2693 Bd. Res. No. 31 dtd. 0185 RICARDO R. ANDO Gen. Ricarte St., Bangkal, Makati City May 24, 2002 31-Dec-04 19-B. D. Tuazon St., Barangay Don Manuel, E. Rodriguez Ave., Quezon Bd. Res. No. 55 dtd. 0186 EVAGELINE C. BASIG City September 9, 2002 31-Dec-04 Unit 506 Ark Condominium, 92 Sierra Bd. Res. No. 76 dtd. 0187 LYDIA V. LUCBAN Madre St., Mandaluyong City 1550 September 15, 2004 31-Dec-07 Capistrano-Gomez Sts., Cagayan De Bd. Res. No. 40 dtd. 0188 RAYMUNDO L. DINOROG Oro City March 18, 2005 31-Dec-07 12-May-08 31-Dec-10 Room 408Don Lorenzo Bldg., 889 P. Bd. Res. No. 115 dtd. 0189 JOSEFINA I. BAYANI Paredes Street, Sampaloc, Manila Oct. 25, 2004 31-Dec-07

25th Floor, Philippine Aya Life Center, Bd. Res. No. 49 dtd. 0190 ALAS, OPLAS & CO. Sen. Gil Puyat Ae., Makati City April 12, 2005 31-Dec-07 9-Jan-08 31-Dec-10

Page 6 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of November 30, 2008

PREVIOUS ACCREDITATION REG. BR. NO. EXPIRY V A L I D I T Y REMARKS NO. NAME OF FIRM ADDRESS DATE DATE From To

C. B. BALMES AND ASSOCIATES 4581 Baron cor. Solchuaga Sts. Bd. Res. No. 42 dtd. 0191 (Formerly: A. Q. SEVILLA AND COMPANY) Barangay Tejeros, Makati City April 12, 2005 31-Dec-07 18-Jul-08 31-Dec-10 Room No. 5A 2nd Floor ORODEC Building, Tiano Bros. - Pacana Sts., Bd. Res. No. 55 dtd. 0192 EDUARDO C. CUENCA Cagayan de Oro City September 9, 2002 31-Dec-04 2nd Floor, GPL Banaag Bldg., Pabayo- Bd. Res. No. 55 dtd. 0193 GIL U. BANAAG Gomez Sts., Cagayan de Oro City September 9, 2002 31-Dec-04 Blk 31 Lot 3-A Sta. Filomena Eroreco Bd. Res. No. 33 dtd. 0194 MYRNA LAPULAPU DESABELLE Subd., Mandalagan, Bacolod City Feb. 22, 2005 31-Dec-07 2-Apr-08 31-Dec-10 Bd. Res. No. 50 dtd. 0195 MA. ELMA L. ILAGAN 6 Madlansacay St., Silang, Cavite April 12, 2005 31-Dec-07 28-Jan-08 31-Dec-10

Unit 307, EGD Building 2562 Cabanillas Bd. Res. No. 55 dtd. 0196 VIDUYA, GUNDAN ASSOCIATES Street, La Paz Village, Makati City September 9, 2002 31-Dec-04 Unit 5B-2 Strata 2000 Bldg., Emerald Bd. Res. No. 55 dtd. 0197 IRVING C. DELA CRUZ & CO. Avenue, Ortigas, Pasig City September 9, 2002 31-Dec-04 Extension, Catbalogan, Bd. Res. No. 55 dtd. 0198 FRANCISCO C. TONIDO, JR. Samar September 9, 2002 31-Dec-04 San Roque Street, San Vicente Village, Bd. Res. No. 55 dtd. 0199 E.Y. OLMILLA AND ASSOCIATES Mandaue City, Cebu September 9, 2002 31-Dec-04 Unit D., West Santiago St., Paltok, San Bd. Res. No. 40 dtd. 0200 ALBERTO C. BENITEZ Fracisco del Monte, Quezon City March 18, 2005 31-Dec-07 Blk 4 Lot 4, Phase 2, Gold City Village, Bd. Res. No. 52 dtd. 0201 MARLYN BALCOS - MAGHAMIL Balulang, Cagayan de Oro City April 12, 2005 31-Dec-07 1-Jan-08 31-Dec-10 2nd Floor, Pamar Inn del Pilar St., Bd. Res. No. 58 dtd. 0202 RAYMUNDO CRUZ CAPISTRANO Poblacion, Iligan City 9200 May 25, 2005 31-Dec-07 1130-B Tanay St., Rizal Village, Makati Bd. Res. No. 78 dtd. 0203 EDITHA D. PAGASPAS City 1208 October 25, 2002 31-Dec-04 Room 401-A Roman Santos Bldg., Bd. Res. No. 78 dtd. 0204 PRIMITIVA B. PASCUAL Plaza Lacson, Sta. Cruz, Manila October 25, 2002 31-Dec-04 86 J. P. Rizal St., San Vicente East, Bd. Res. No. 82 dtd. 0205 MELCHOR T. VANGUARDIA Calapan City July 5, 2005 31-Dec-07 28-Jan-08 31-Dec-10 Lot 4 Blk 6 Sampaguita St., Maligaya Bd. Res. No. 28 dtd. 0206 NORMITA E. GALVEZ Park Subd., Novaliches, Quezon City Feb 18, 2005 31-Dec-07 2-Apr-08 31-Dec-10 30th Floor Burgundy Tower, Gil Puyat Bd. Res. No. 78 dtd. 0207 RAMON F. GARCIA & COMPANY Avenue, Makati City October 25, 2002 31-Dec-04 18-Apr-06 31-Dec-08 Blk 2 Lot 4 Cherry Homes 3, Mambog, Bd. Res. No. 129 dtd. 0208 ENRIQUE E. PARILLA Bacoor, Cavite Dec. 28, 2005 31-Dec-07 NYTM Building, 819 Ilaya St., San Bd. Res. No 134 dtd. 0209 NARCISO C. MATURGO Nicolas, Manila Dec 14, 2004 31-Dec-07 30-Oct-08 31-Dec-10 21 Fernandez Street, San Francisco del Bd. Res. No. 82 dtd. 0210 SUSAN A. TAN Monte, Quezon City July 5, 2005 31-Dec-07 1-Jan-08 31-Dec-10 987 2nd Floor, Cainglet Bldg., Trading Bd. Res. No. 115 dtd. 0211 DANTE G. DAGOHOY Quezon Blvd., Davao City Nov. 8, 2005 31-Dec-07 1-Jan-08 31-Dec-10 Room 406, Campos-Rueda Building, Bd. Res. No. 115 dtd. 0212 CAMPOS, CAMPOS & CO. 101 Urban Avenue, Makati City Oct. 25, 2004 31-Dec-07 28-Jan-08 31-Dec-10 (Formerly Constantino Guadalquiver 15th Floor, Citibank Tower, 8741 Paseo Bd. Res. No. 66 dtd. 0213 Mendoza & Co.) de Roxas, Makati City June 1, 2005 31-Dec-07 10-Apr-08 31-Dec-10 Maria Fe Avenue, Maria Fe, Orani Bd. Res. No. 01 dtd. 0214 ANTONIO R. PEREZ 2112, Bataan February 4, 2003 31-Dec-05 Suite 507, Landscale Tower, 86 other Bd. Res. No. 01 dtd. 0215 ARMANDO J. JIMENEZ Ignacia Avenue, Quezon City February 4, 2003 31-Dec-05 3-Jan-06 31-Dec-08 No. 0038 Jorge Sheker Parade, Maria Cristina Subdivision, San Miguel, Iligan Bd. Res. No. 01 dtd. 0216 DELGADO R. UY City 9200 February 4, 2003 31-Dec-05

191-A 28th Avenue, East Rembo, Bd. Res. No. 01 dtd. 0217 DOMINADOR P. MANANGAN, JR. Makati City February 4, 2003 31-Dec-05 5-Sep-08 31-Dec-10 Block 8, Lot 25 Loremar Homes II, San Bd. Res. No. 01 dtd. 0218 MIRLA RECIO ARTAJO Roque, Antipolo City February 4, 2003 31-Dec-05

2556 A. Bonifacio St., Bangkal, Makati Bd. Res. No. 01 dtd. 0219 RONALDO B. CABALAG City February 4, 2003 31-Dec-05

126 Sto. Domingo Avenue, Brgy. Bd. Res. No. 01 dtd. 0220 VICENTE I. DELA CRUZ, JR. Sienna, Quezon City February 4, 2003 31-Dec-05 29-Jan-07 31-Dec-09

3rd Floor. FIB Bldg., Mayambo District, Bd. Res. No. 01 dtd. 0221 DAROYA & COMPANY Dagupan City, Pangasinan 2400 February 4, 2003 31-Dec-05 18-Mar-08 31-Dec-10 3rd Floor, CLP Bldg., 372 Cabildo St., Bd. Res. No. 01 dtd. 0222 PEREZ, SESE, VILLA AND CO. Intramuros, Manila February 4, 2003 31-Dec-05 8-Sep-06 31-Dec-08 2F GPL Bannag Bldg., Pabayo-Gomez Bd. Res. No. 02 dtd. 0223 PILAR TORRES-BANAAG St., Cagayan de Oro City February 4, 2003 31-Dec-05

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PREVIOUS ACCREDITATION REG. BR. NO. EXPIRY V A L I D I T Y REMARKS NO. NAME OF FIRM ADDRESS DATE DATE From To

22 Tirad Pass Street, Sta. Mesa Bd. Res. No. 04 dtd. 0224 VICENTE E. REYES & COMPANY Heights Subd., Quezon City February 4, 2003 31-Dec-05 20-Apr-06 31-Dec-08

No. 77 Altu Bldg., Scout Tobias Cor., Mother Ignacia Sts., Diliman, Quezon Bd. Res. No. 04 dtd. 0225 TULIO, EVANGELISTA, LIM & CO. City February 4, 2003 31-Dec-05 29-May-06 31-Dec-08 42 Karachi St., Phase 3, BF Homes, Bd. Res. No. 05 dtd. 0226 MA. SARAH JANE R. HIRANG Paranaque, Metro Manila February 4, 2003 31-Dec-05 Corner Santiago-Capadocia Sts., Bd. Res. No. 93 dtd. 0227 ESTRELLA S. ANDRES Comon, San Jose, Antique Sept. 21, 2005 31-Dec-07 28-Jan-08 31-Dec-10 221-C Don Jose Street, Adelina, Bd. Res. No. 05 dtd. 0228 EMELDA S. GLEMA Hidalgo Village, Pasay City February 4, 2003 31-Dec-05 2nd Floor, Jasmin Tower, Buenavista Bd. Res. No. 49 dtd. 0229 CESAR R. GONZALES St., Zamboanga City April 12, 2005 31-Dec-08 1-Jan-09 31-Dec-11 40 P. Oliveros St., Barangka Itaas, Bd. Res. No. 06 dtd. 0230 SATURNINO Y. BULANAN, JR. Mandaluyong City February 4, 2003 31-Dec-05 18-Apr-06 31-Dec-08

No. 400 MacArthur Highway, Dau, Bd. Res. No. 15 dtd. 0231 CRISANTA GALANG-DIZON Mabalacat, Pampanga Mar. 3, 2006 31-Dec-08 1-Jan-09 31-Dec-11

Bd. Res. No. 06 dtd. 0232 FREEMAN C. LEGASPI Banga, Aklan February 4, 2003 31-Dec-05 332 Mile Long Bldg., Amorsolo St., Bd. Res. No. 21 dtd. 0233 SAN BUENAVENTURA & CO. Legaspi Village, Makati City February 20, 2003 31-Dec-05 29-May-06 31-Dec-08 5F Don Jacinto Bldg., Dela Rosa corner DIAZ MURILLO DALUPAN AND Salcedo Sts., Legaspi Village, Makati Bd. Res. No. 21 dtd. 0234 COMPANY City February 20, 2003 31-Dec-05 8-Sep-06 31-Dec-08 Unit 109 MRB Building I, C-5 Ususn, Bd. Res. No. 21 dtd. 0235 SISON CORILLO PARONE & CO. Taguig, Metro Manila February 20, 2003 31-Dec-05 16-Nov-06 31-Dec-08 9115 General Trias Drive, Rosario, Bd. Res. No. 21 dtd. 0236 MICHELLE L. AMBAGAN Cavite 4106 February 20, 2003 31-Dec-05

116 Texas St., Pasig Greenpark Village, Bd. Res. No. 21 dtd. 0237 AGAPITO A. LEYSON, JR. Mangahan, Pasig City February 20, 2003 31-Dec-05 10-Nov-06 31-Dec-08 Change for name and Unit M 5th Floor Westgate Tower additional partners approved ARBOSO, CERDEÑA, LAVERINTO & CO. Investment Drive, Madrigal Business per BR No. 71 dtd. Sept. 11, 0238 (Formerly: ARBOSO, ACYATAN & ASSOCIATES) Park, Alabang, Muntinlupa City 1780 31-May-06 31-Dec-08 2007

Unit 312 Mile Long Bldg., Aorsolo Cor. Bd. Res. No. 35 dtd. 0239 DUNGOG AND ASSOCIATES Javier St., Legspi Village, Makati City May 29, 2006 31-Dec-08 1-Jan-09 31-Dec-11 607 Sunvalley St., Holiday Homes, San Bd. Res. No. 35 dtd. 0240 MARILYN D. GOMEZ Pedro, Laguna June 16, 2003 31-Dec-05 8-Sep-06 31-Dec-08 Rm. 205 Lui May Bin Bldg., corner Tiano Gomez Sts., Cagayan de Oro Bd. Res. No. 47 dtd. 0241 AMANDO JOERECITO B. MAGAT, JR. City August 27, 2003 31-Dec-05 6-Sep-07 31-Dec-09

Blk 13 Lot 29 Countryhomes, Bd. Res. No. 63 dtd. 0242 ANNABELLE REYES-SILVOSA Cabantian, Davao City Sept. 12, 2006 31-Dec-08 1-Jan-09 31-Dec-11

Alwana Village, Cugman, Cagayan de Bd. Res. No. 47 dtd. 0243 ANA MAE GRACE L. BARRERA Oro City August 27, 2003 31-Dec-05

Fernhill St., Macasandig, Cagayan de Bd. Res. No. 47 dtd. 0244 ARSENIO L. SEBASTIAN, III Oro City August 27, 2003 31-Dec-05 2-Apr-08 31-Dec-10

Yacapin-Aguinaldo Sts., Cagayan de Bd. Res. No. 47 dtd. 0245 GLENN O. CABADING Oro City August 27, 2003 31-Dec-05

Tiano and Pacana Streets, Cagayan de Bd. Res. No. 47 dtd. 0246 GUILLERMO P. CUA Or City August 27, 2003 31-Dec-05

4137 Cristo Rey Village, Phase 2, Bd. Res. No. 47 dtd. 0247 JULIET P. DAVALOS Tagum City August 27, 2003 31-Dec-05 10-Nov-06 31-Dec-08

No. 05 Rose St., Phase 4A, Elrio Vista Bd. Res. No. 47 dtd. 0248 RODOLFO P. DARANG Village, Bacaca, Davao City August 27, 2003 31-Dec-05 1-Oct-07 31-Dec-09 Unit 1606 Medical Plaza Makati Amorsolo corner Del Rosa Sts., Legaspi Bd. Res. No. 47 dtd. 0249 MG MADRID & COMPANY Village, Makati City August 27, 2003 31-Dec-05 26-Sep-07 31-Dec-09

2nd Floor, Executive Centrum Bldg., J. Bd. Res. No. 47 dtd. 0250 QUILAB, CABILIN BATO & CO. R. Borja St., Cagayan de Oro City August 27, 2003 31-Dec-05 8-Sep-06 31-Dec-08

Bd. Res. No. 47 dtd. 0251 SALINDONG & TOMAGAN 775N Sevilla St., Binondo, Manila August 27, 2003 31-Dec-05

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PREVIOUS ACCREDITATION REG. BR. NO. EXPIRY V A L I D I T Y REMARKS NO. NAME OF FIRM ADDRESS DATE DATE From To

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

8679 Batong Malake, Los Baños, Bd. Res. No. 48 dtd. 0253 EDWARD G. VELANDRES Laguna August 27, 2003 31-Dec-05

Transmiter Site, Claro M. Recto, Bd. Res. No. 48 dtd. 0254 MARIA BELLA M. MERIÑO Sumpong, Malaybalay City August 27, 2003 31-Dec-05

Bd. Res. No. 48 dtd. 0255 ROSE EVELYN B. LUMBOS 043 Zapote Street, General Santos City August 27, 2003 31-Dec-05 1-Jan-06 31-Dec-08 Unit 211, Central Bank 1, Condominium, Jorge St., Brgy., San Bd. Res. No. 48 dtd. 0256 BARRION, BARRION AND COMPANY Roque, Pasay City August 27, 2003 31-Dec-05 8-Sep-06 31-Dec-08

Bd. Res. No. 49 dtd. 0257 EDGARDO A. SORIANO 1955 Simoun St., Sampaloc, Manila August 27, 2003 31-Dec-05

04 Sayre Highway, Don Carlos Sur, Bd. Res. No. 49 dtd. 0258 JONATHAN L. DENSING Don Carlos, Bukidnon, 8712 August 27, 2003 31-Dec-05 12-Sep-06 31-Dec-08

Phase II, Blk 15 Lot 26, Villa Trinitas Bd. Res. No. 49 dtd. 0259 JOSE B. TUASON, JR. Subd., Bugo, Cagayan de Oro City August 27, 2003 31-Dec-05

227 Aurora A. Quezon Street, City of Bd. Res. No. 49 dtd. 0260 LUZ PERPETUA V. PEREZ-FONTANILLA Koronadal, South Cotabato August 27, 2003 31-Dec-05 20-Apr-06 31-Dec-08 BUGENCO Building, DA Compound, Bd. Res. No. 49 dtd. 0261 RICHEL R. OKIT Capitol Complex, Malaybalay City August 27, 2003 31-Dec-05 5-Sep-08 31-Dec-10 Don Carlos St., Pobalcion, Malaybalay Bd. Res. No. 49 dtd. 0262 ROMEO T. HERNANDEZ City August 27, 2003 31-Dec-05 12-May-08 31-Dec-10 Blk 7 Lot 16 Gensanville Subd., Phase Bd. Res. No. 49 dtd. 0263 PHOEBE PRIETO-MONTEFALCON IA, Bula, General Santos City August 27, 2003 31-Dec-05 1-Jan-06 31-Dec-08 Bd. Res. No. 49 dtd. 0264 PROCESA CAPINA-MAMBURAM 105 E. Jacinto St., Davao City August 27, 2003 31-Dec-05 Rm. No. 12 2nd Floor, ORODEC Bldg., Tiano-Pacana St., Cagayan de Oro City Bd. Res. No. 49 dtd. 0265 EDUARDO C. CUENCA & CO. 9000 August 27, 2003 31-Dec-05 11-Sep-07 31-Dec-09

Molave St., Rosario Village, Lagao, Bd. Res. No. 50 dtd. 0266 JULIET J. BELGIRA General Santos City August 27, 2003 31-Dec-05 30-May-06 31-Dec-08

39 Sangunian Village, Caranglaan, Bd. Res. No. 50 dtd. 0267 MICHAEL A. MANAOIS Dagupan City, Pangasinan August 27, 2003 31-Dec-05 29-Jan-07 31-Dec-09

514 Cityland Pasong Tamo Tower, Don Bd. Res. No. 40 dtd. 0268 ALEXANDER S. BALILI, JR. Avenue, Makati City May 30, 2006 31-Dec-08 1-Jan-09 31-Dec-11

2nd Floor, R & M Building, RN Abejuela Bd. Res. No. 51 dtd. 0269 DOEL A. VESAGAS St., Cagayan de Oro City August 27, 2003 31-Dec-05 MALBAS, MAHINAY & CO. 197 Gemini Village, Apokon, Tagum Bd. Res. No. 51 dtd. 0270 (Formerly: NENITA R. MALBAS) City August 27, 2003 31-Dec-05 9-Jan-08 31-Dec-10 J. G. Montalban Bldg., A. D. Curato St., Bd. Res. No. 110 dtd. 0271 ROBERTO F. VILLANUEVA Barangay Urduja, Butuan City Oct. 26, 2005 31-Dec-08 9-Jan-09 31-Dec-11 35 Calle Camia, P2 B4 L8, El Rio Vista Bd. Res. No. 53 dtd. 0272 ROLAND C. PONDOC Village, Davao City Sept. 8, 2006 31-Dec-08 1-Jan-09 31-Dec-11 Mejia Bldg., Aguinaldo St., Iligan City Bd. Res. No. 69 dtd. 0273 JOAQUIN S. SAMACO 9200 Sept. 18, 2003 31-Dec-05 6-Nov-07 31-Dec-09 Unit 104, Level 1, 150 Regalia Towers Bd. Res. No. 69 dtd. 0274 MA. ISABEL T. MADAMBA P. Tuazon St., Cubao, Quezon City Sept. 18, 2003 31-Dec-05 Mamay Road, Cor. Ruby St. DIHO Bd. Res. No. 69 dtd. 0275 MASTER MARLOWE C. ROVILLOS Phase 1, Buhangin, Davao City Sept. 18, 2003 31-Dec-05 8-Sep-06 31-Dec-08

PACIENCIA B. MENDOZA 182 Esteban, Mayo St., Lipa City, Bd. Res. No. 69 dtd. 0276 (Formerly: PACIENCIA M. BURGOS) Batangas Sept. 18, 2003 31-Dec-05

143 Ma. Clara St., Between 6th and 7th Bd. Res. No. 69 dtd. 0277 MARIANO, CHUNPENG & ASSOCIATES Avenue, Grace Park, Caloocan City Sept. 18, 2003 31-Dec-05 16-Nov-06 31-Dec-08 Lot 10 Carnation Road, SBS, Caridad, Bd. Res. 78 dtd. Nov. 0278 DANILO M. MARASIGAN Cavite City 4100 3, 2003 31-Dec-05 29-Jan-07 31-Dec-09 Bd. Res. 78 dtd. Nov. 0279 JAIME B. SANTOS 565 M. Facundo St., Pasig City 3, 2003 31-Dec-05 16-Nov-06 31-Dec-08 Calachuchi Road, Andagao, Kalibo, Bd. Res. No. 122 dtd 0280 EDGAR T. ISADA Aklan Dec. 6, 2005 31-Dec-08 1-Jan-09 31-Dec-11 151 Dahlia St., St. Christopher II Subd., Bd. Res. 78 dtd. Nov. 0281 ANABELLA C. AGUINALDO Mayapa, Calamba, Laguna 3, 2003 31-Dec-05

Page 9 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of November 30, 2008

PREVIOUS ACCREDITATION REG. BR. NO. EXPIRY V A L I D I T Y REMARKS NO. NAME OF FIRM ADDRESS DATE DATE From To

Change of partnership name PHILIP B. SANTOS & CO. (FORMERLY: Suite 410 Pasda Mansion, 77 Panay was approved per BR No. 21 0282 PETRONILO S. SANTOS & CO./ P. SANTOS & CO.) Cor. Timog Ave., Quezon City 3-Nov-06 31-Dec-08 dated Jan. 23, 2008. 102 J. Teodoro Cor. 2nd Sts., Bd. Res. 79 dtd. Nov. 0283 ANITA V. OGENA Caloocan City 3, 2003 31-Dec-05 29-Jan-07 31-Dec-09 Bd. Res. 79 dtd. Nov. 0284 FELISA C. LIM 1013 Juan Luna St., Tondo, Manila 3, 2003 31-Dec-05 31-Jan-07 31-Dec-09 Rm. B-8, 2nd Floor, WSC Bldg., Cor. Locsin- San Sebastian Sts., Bacolod Bd. Res. 79 dtd. Nov. 0285 PERCIVAL C. SALADO City 3, 2003 31-Dec-05 31-Aug-07 31-Dec-09 2nd Floor Polycare Clinic Bldg., 469 Wawa, Mc Arthur, Hi-way, Balagtas, Bd. Res. 79 dtd. Nov. 0286 CORALDO, CAPIRAL & CO. Bulacan 3, 2003 31-Dec-05 4th Floor, Pilipinas Bank Bldg., 111 DY GO FERNANDO AND COMPANY Paseo de Roxas Cor. Legaspi Village, Bd. Res. 79 dtd. Nov. 0287 (Formerly: DY GO JUAN AND CO. ) Makati City 3, 2003 31-Dec-05 3-Nov-06 31-Dec-08 25 San Pablo Street, Bo. Kapitolyo, Bd. Res. 79 dtd. Nov. 0288 MENDOZA, IGNACIO AND COMPANY Pasig City 3, 2003 31-Dec-05 Suite 401, 4th Floor Lyman Ogilby Centrum, 358 Magsaysay Ave., Baguio Bd. Res. No. 129 dtd. 0289 CHRISTOPHER U. ISMAEL City Dec. 28, 2005 31-Dec-08 1-Jan-09 31-Dec-11 Bd. Res. 80 dtd. Nov. 0290 DOMINADOR S. DIZON 1245 Dela Paz St., General Santos City 3, 2003 31-Dec-05 11-Sep-06 31-Dec-08 J. Lago Village, Kauswagan, Cagayan Bd. Res. 80 dtd. Nov. 0291 GERBERTO T. VIRTUDAZO de Oro City 3, 2003 31-Dec-05 Southdrive Village, Barangay Dila, Sta. Bd. Res. 80 dtd. Nov. 0292 IMELDA M. PACLIBAR Rosa, Laguna 3, 2003 31-Dec-05 29-Jan-07 31-Dec-09

L. P. SALONGA AND CO. 4544 Pag-asa St., Sta. Mesa, 1016, Bd. Res. 80 dtd. Nov. 0293 (Formerly: LORNA P. SALONGA) Manila 3, 2003 31-Dec-05 1-Jan-06 31-Dec-08 028 Biateles Street, General Santos Bd. Res. 80 dtd. Nov. 0294 PEDRO N. SUSON City 3, 2003 31-Dec-05 4-Jun-08 31-Dec-10 383 Lopez Jaena St., Biasong Dipolog Bd. Res. 80 dtd. Nov. 0295 ROBINSON D. BERHAY, JR. City, Zamboanga del Norte 3, 2003 31-Dec-05 14-Sep-07 31-Dec-09 3rd Floor Mass-SPECC Bldg., Tiano- Bd. Res. 80 dtd. Nov. 0296 ROGELITA J. MOLO Yacapin St., Cagayan de Oro City 3, 2003 31-Dec-05 8-Sep-06 31-Dec-08 178 Quezon Avenue Ext., Palao, Iligan Bd. Res. 80 dtd. Nov. 0297 VICTOR L. CHIU City 3, 2003 31-Dec-05 2332 C. L. Monteliano Ave., Capitol Bd. Res. 80 dtd. Nov. 0298 WILSON PRIO GAMBOA Heights, Bacolod City 3, 2003 31-Dec-05 28-Jan-08 31-Dec-10 Bd. Res. 80 dtd. Nov. 0299 ALBERT V. LUNA & CO. Lipcann, Bangued Abra 3, 2003 31-Dec-05 18-Jul-08 31-Dec-10

Unit 1810 Cityland, 10 Tower 1 Ayala Bd. Res. No. 81 dtd. 0300 R. S. BERNALDO & ASSOCIATES Cor. H. V. Dela Costa, Makati City Nov. 3, 2003 31-Dec-05 11-Sep-07 31-Dec-09 207 M. H. del Pilar St., Barangay Bd. Res. No. 82 dtd. 0301 AMELIA O. PADILLA Tinajeros, City Nov. 3, 2003 31-Dec-05 Bd. Res. 82 dtd. Nov. 0302 ANA L. YU 713 Ilaya St., Tondo, Manila 3, 2003 31-Dec-05 29-Jan-07 31-Dec-09 Babaran Building, Rizal Avenue, Bd. Res. 82 dtd. Nov. 0303 CEZAR G. GUZMAN, JR. Cauayan City 3305 Isabela 3, 2003 31-Dec-05 8-Sep-06 31-Dec-08 229 Libis Espina St., Brgy. 14, Bd. Res. 82 dtd. Nov. 0304 DIVINA D. ZOLETA-JUGUETA Caloocan City 3, 2003 31-Dec-05 29-Jan-07 31-Dec-09 Phase 7B, Lot 6 Pacita Complex, San Bd. Res. 82 dtd. Nov. 0305 ELOISA B. ESTACION Pedro, Laguna 3, 2003 31-Dec-05 14-Sep-07 31-Dec-09 No. 53 Dona Fausta Village, Abangan Bd. Res. 82 dtd. Nov. 0306 FLORITA A. CODILLA Sur, Marilao, 3019, Bulacan 3, 2003 31-Dec-05 Rm. 703-A Vicente Madrigal Bldg., Bd. Res. 82 dtd. Nov. 0307 JOSE C. LEYNES Ayala Ave., Makati City 3, 2003 31-Dec-05 10-Nov-06 31-Dec-08 Jeg. Building, National Highway Parian, Bd. Res. 82 dtd. Nov. 0308 LORNA A. BUENAVENTURA Calamba City 3, 2003 31-Dec-05 31-Jan-07 31-Dec-09 968-C , Sampaloc, Bd. Res. 82 dtd. Nov. 0309 NENITA L. MELECIO Manila 3, 2003 31-Dec-05 29-Jan-07 31-Dec-09 B62 L21 Barangay Ipil II, Buliban, Bd. Res. 82 dtd. Nov. 0310 PEDRO E. MENDOZA Silang, Cavite 3, 2003 31-Dec-05 31-Jan-07 31-Dec-09 Mezzanine Floor, Josefa Bldg., Roxas Bd. Res. 82 dtd. Nov. 0311 RENE P. GARRIDO Avenue, Roxas City 3, 2003 31-Dec-05 3-Jan-06 31-Dec-08 38-B Nuestra Señora Homes, Pangulo Bd. Res. 82 dtd. Nov. 0312 ROSALYN S. BALLEBAS Road, Malabon City 3, 2003 31-Dec-05 73 M. Hizon St., 10th Avenue, Calocan Bd. Res. 82 dtd. Nov. 0313 ROMUALDO L. YU City 3, 2003 31-Dec-05 29-Jan-07 31-Dec-09

VALDEZ, ABAD AND ASSOCIATES 3rd Floor, CJV Bldg., 108 Aguirre St., Bd. Res. 82 dtd. Nov. 0314 (Formerly: CARLOS J. VALDEZ & ASSOCIATES) Legaspi Village, Makati City 1229 3, 2003 31-Dec-05 14-Sep-07 31-Dec-09 Blk 4 Lot 9 Retirees Village II, Daang Bd. Res. 82 dtd. Nov. 0315 JOSE CORCUERA & CO. Amaya I, Tanza, Cavite 3, 2003 31-Dec-05 31-Jan-07 31-Dec-09

Page 10 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of November 30, 2008

PREVIOUS ACCREDITATION REG. BR. NO. EXPIRY V A L I D I T Y REMARKS NO. NAME OF FIRM ADDRESS DATE DATE From To Bd. Res. 01 dtd. Feb. 0316 CONSTANTINO B. BUNCAL 023 Jupiter St., Mel Village, Tagum City 9, 2004 31-Dec-06 Rizal Ave. cor. Valconcha St. Ozamis Bd. Res. 01 dtd. Feb. 0317 DOMECIANO E. ADAYA City 9, 2004 31-Dec-06 31-Jan-07 31-Dec-09 Bd. Res. 01 dtd. Feb. 0318 ELIZABETH P. PINEDA Lopez Subd. I, Mati, Davao Oriental 9, 2004 31-Dec-06 121 Turentigue St. Brgy. San Juan, Bd. Res. 01 dtd. Feb. 0319 ESTELA G. PASCUAL Morong Rizal 9, 2004 31-Dec-06 No. 21 16th St. Nazareth Cagayan de Bd. Res. 01 dtd. Feb. 0320 FAUSTINO C. GALUPO Oro 9, 2004 31-Dec-06 789 Eagle St. Villa Rosal Subd. Tagum Bd. Res. 01 dtd. Feb. 0321 GERTRUDES A. LUCENERA-YAP City 9, 2004 31-Dec-06 403 Aries St. Terryhills Subd. Bulua, Bd. Res. 01 dtd. Feb. 0322 GUALBERTO E. PLASOS Cagayan de Oro City 9, 2004 31-Dec-06 1369 Pagkakaisa St. Brgy. Kasilawan Bd. Res. 01 dtd. Feb. 0323 LORETO U. VICTORIA Makati City 9, 2004 31-Dec-06 1-Jan-07 31-Dec-09 Bd. Res. 01 dtd. Feb. 0324 NORMA F. CEMINE - SALISE 419 Balbarino Subd. Butuan City 9, 2004 31-Dec-06 29-Jan-07 31-Dec-09 190 M. H. Del Pilar St. Santulan, Bd. Res. 01 dtd. Feb. 0325 NORLITO S. ANTONIO Malabon City 9, 2004 31-Dec-06 31-Aug-07 31-Dec-09 Bd. Res. 01 dtd. Feb. 0326 PACITA JECIEL LLAMADO Brgy. Mangas, Alfonso Cavite 9, 2004 31-Dec-06 2-Mar-07 31-Dec-09 2330 Rara St. Cabadbaran, Agusan del Bd. Res. 01 dtd. Feb. 0327 PERLITA M. SANCHEZ-JONGKO Norte 9, 2004 31-Dec-06 6-Sep-07 31-Dec-09 2/F Madayag Bldg. Pioneer Ave. Bd. Res. 01 dtd. Feb. 0328 PIO D. DAGOOC Tagum City, Davao del Norte 9, 2004 31-Dec-06 2-Mar-07 31-Dec-09 244 Cabaraban Road, Puntod, Bd. Res. 01 dtd. Feb. 0329 RAMON A. VALLEJERA Cagayan de Oro City 9, 2004 31-Dec-06 408 Sampaguita St. Luzviminda Village Bd. Res. 01 dtd. Feb. 0330 TERESITA L. ROSAUPAN Subd. Ma-a Davao City 9, 2004 31-Dec-06

Bd. Res. 02 dtd. Feb. 0331 MONZON & ASSOCIATES 448 Malagasang 1-C Imus Cavite 9, 2004 31-Dec-06

18-A Villa Socorro St., Villa Socorro Bd. Res. No. 02 dtd. 0332 PO, LAO, MARQUEZ, BENEDICTOS & CO. Subd., Brgy. Bahay Toro, Quezon City Feb. 9, 2004 31-Dec-06 11-Sep-07 31-Dec-09

Rm. 503 Tytana Bldg. , Bd. Res. No. 02 dtd. 0333 VELANDRIA, DIMAGIBA &CO. San Lorenzo Ruiz, Binondo, Manila Feb. 9, 2004 31-Dec-06 14-Sep-07 31-Dec-09 Purok 2 South Poblacion Maramag, Bd. Res. No. 03 dtd. 0334 AMELIA A. MARTINEZ Bukidnon Feb. 9, 2004 31-Dec-06 0038 Jorge Sheker Parade MCS, San Bd. Res. 03 dtd. Feb. 0335 DELGADO B. UY JR. Miguel, Iligan City 9, 2004 31-Dec-06 26-Sep-07 31-Dec-09

Rm. 11 2nd Floor, ORODEC Bldg. Bd. Res. 03 dtd. Feb. 0336 FERDINAND A. RODRIGUEZ Tiano-Pacana St. Cagayan de Oro City 9, 2004 31-Dec-06 14-Sep-07 31-Dec-09 Rm 205 Landmark Bldg. Kalayaan Village, Quebiawan San Fernando Bd. Res. 03 dtd. Feb. 0337 GINA M. MAMINTA Pampanga 9, 2004 31-Dec-06 20-Sep-07 31-Dec-09 1st Floor Velvet Trading Bldg. Enrique Compound Mc. Arthur Hi-way, Bd. Res. 03 dtd. Feb. 0338 REDENTOR G. ROQUE Balibago, Angeles City 9, 2004 31-Dec-06 29-Jan-07 31-Dec-09 123 P. Laygo St. Sabang, Lipa City Bd. Res. 03 dtd. Feb. 0339 RONALD B. ALVAREZ 4217 Batangas 9, 2004 31-Dec-06 14-Sep-07 31-Dec-09 3rd Flr. Afftic Bldg. Plaza Burgos, Bd. Res. 03 dtd. Feb. 0340 ROWENA A. REYES Guagua, Pampanga 9, 2004 31-Dec-06 11-Sep-07 31-Dec-09 Rm. 15 E.L. Osmeña Bldg. Cor. Colon Bd. Res. 03 dtd. Feb. 0341 RUBEN G. TECSON & Pelaez St. Cebu City 9, 2004 31-Dec-06 17-Sep-07 31-Dec-09 2/F Villahermosa Bldg. Lavina St. Bd. Res. 03 dtd. Feb. 0342 QUIRINO B. EROISA Valencia Bukidnon 9, 2004 31-Dec-06 Bd. Res. 03 dtd. Feb. 0343 ZONDREX ALLAN A. DIZON 12 Balagtas St. Gen. Santos City 9, 2004 31-Dec-06 Bd. Res. 04 dtd. Feb. 0344 AVELINO B. PEÑA Purok 2 Macleod, Toril, Davao City 9, 2004 31-Dec-06 31-Jan-07 31-Dec-09 Km. 4 J.P. Laurel Ave. Bajada, Davao Bd. Res. 04 dtd. Feb. 0345 EDUARDO G. DE GRACIA City 9, 2004 31-Dec-06 1-Jan-07 31-Dec-09 Bd. Res. 04 dtd. Feb. 0346 ENRIQUE T. BAUTISTA 126 P. Zamora St. Caloocan City 9, 2004 31-Dec-06 8-Nov-07 31-Dec-09 Bd. Res. 04 dtd. Feb. 0347 MAXIMO GORRE TAGHOY Derequito Bldg. Rizal Ave. Digos City 9, 2004 31-Dec-06 29-Jan-07 31-Dec-09 Bd. Res. 04 dtd. Feb. 0348 SOCORRO BARAQUIA - CALDOZO Chipeco Ave. Brgy. 3, Calamba City 9, 2004 31-Dec-06 29-Jan-07 31-Dec-09 Bd. Res. 04 dtd. Feb. 0349 SUBAINA L. ASINAS Poblacion, Lupon, Davao Oriental 9, 2004 31-Dec-06

Page 11 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of November 30, 2008

PREVIOUS ACCREDITATION REG. BR. NO. EXPIRY V A L I D I T Y REMARKS NO. NAME OF FIRM ADDRESS DATE DATE From To Blk. 1 Lot 7 Lulu Village, Lanang, Davao Bd. Res. 04 dtd. Feb. 0350 TERESITA L. GIMAL-PIASTRO City 9, 2004 31-Dec-06 2-Mar-07 31-Dec-09 Doña Socorro Corner Clapper Rail Sts. Belisario Heights Subd., Bajada, Davao Bd. Res. 04 dtd. Feb. 0351 VICENTE B. VALDEZ City 9, 2004 31-Dec-06 1-Jan-07 31-Dec-09 Blk. 10 Lot 13 Ph1 Villa de Calamba, La Bd. Res. 04 dtd. Feb. 0352 ZENETTE B. YAP Mesa, Calamba, Laguna 9, 2004 31-Dec-06 2-Mar-07 31-Dec-09

FABIAN & ASSOCIATES Dr. 2E So Kim Cheng Bldg., 6th Ave., Bd. Res. 04 dtd. Feb. 0353 (Formerly: FABIAN-OMAÑA & CO.) Davao City 9, 2004 31-Dec-06 21-May-08 31-Dec-10

Suite 203 Lee Business cor. J. Luna cor Bd. Res. 04 dtd. Feb. 0354 L.C. BONGUYAN & CO. J. Dela Cruz St. Davao City 9, 2004 31-Dec-06 31-Jan-07 31-Dec-09 Blk 6 Lot 20 olivarez Homes Ph 7 Biñan Bd. Res. 05 dtd. Feb. 0355 MA. ARLEEN O. ACLAN Laguna 9, 2004 31-Dec-06 237 Rosal St. Flores Village, Bangkal Bd. Res. 05 dtd. Feb. 0356 ERNESTO L. MANORIÑA Davao City 9, 2004 31-Dec-06 Bd. Res. 05 dtd. Feb. 0357 EMILY L. CAILLES LO A. Mabini St. Sta. Cruz Laguna 9, 2004 31-Dec-06 Bd. Res. 05 dtd. Feb. 0358 LIWAYWAY M. MARAVILLA Brgy. Marianos, Numancia, Aklan 9, 2004 31-Dec-06 2-Apr-08 31-Dec-10 Rm. 308 De Leon Bldg. Pabayo- Bd. Res. 05 dtd. Feb. 0359 MARCO C. ILANO Pacana St. Cagayan de Oro 9, 2004 31-Dec-06 Rm. 232 Doña Segunda Bldg. C.M. Bd. Res. 05 dtd. Feb. 0360 VIRGINIA N. MAGDOLOT Recto Ave. Davao City 9, 2004 31-Dec-06 6-Nov-07 31-Dec-09 214 10th Ave. cor. Rizal Ave. Kalookan Bd. Res. No. 91 dtd. 0361 WILFRED S. TIU City Nov. 16, 2006 31-Dec-09 1-Jan-10 31-Dec-12 Rm. 302 Tulips Center A.S. Fortuna St. Bd. Res. 05 dtd. Feb. 0362 WAN MARGARET L. NONATO Bukilid, Mandaue City Cebu 9, 2004 31-Dec-06 2-Mar-07 31-Dec-09 Blk 3 Lot 13 NHA Mamay, Buhangin Bd. Res. 30 dtd. Mar 0363 ANNABELLE I. OPAMIN Davao City 2, 2007 31-Dec-09 1-Jan-10 31-Dec-12 393 Topaz St. Sto. Niño Community, Bd. Res. 06 dtd. Feb. 0364 CALIXTO C. CAMIT Matina, Davao City 9, 2004 31-Dec-06 31-Jan-07 31-Dec-09 Room 201 Montelibano Bldg., F. Inigo Bd. Res. 06 dtd. Feb. 0365 CARINA B. ENTIA Street, Davao City 9, 2004 31-Dec-06 11-Sep-07 31-Dec-09 130 Pioneer Ave. Tagum City, Davao Bd. Res. 06 dtd. Feb. 0366 CATALINO R. COBRADO de Norte 9, 2004 31-Dec-06 29-Jan-07 31-Dec-09 Rm 4A Martinez Pawnshop Bldg. Palma Bd. Res. 06 dtd. Feb. 0367 DENNIS G. DAGOHOY Gil St. Davao City 9, 2004 31-Dec-06 440 Carnation St. Km. 5, Buhangin, Bd. Res. 06 dtd. Feb. 0368 EUBERTO J. GARAY Davao City 9, 2004 31-Dec-06 14-Jan-08 31-Dec-10 J. Abad Santos St. Poblacion, Monkago Bd. Res. 06 dtd. Feb. 0369 EVELYN M. DINOPOL Compostela Valley Province 9, 2004 31-Dec-06 Unit 6 Dakudao Bldg. Gov. Duterte St., Bd. Res. 06 dtd. Feb. 0370 JOSE Q. ELISES Davao City 9, 2004 31-Dec-06 Blk 6 Lot 25 Agan East P-1 Koronadal Bd. Res. 06 dtd. Feb. 0371 LILY D. VIRAY City, South Cotabato 9, 2004 31-Dec-06 29-Jan-07 31-Dec-09 Capili St., Capili Subd. Dumoy, Toril, Bd. Res. 06 dtd. Feb. 0372 LUCIO A. MACABINGKIL Davao City 9, 2004 31-Dec-06 11-Sep-07 31-Dec-09 7 P. Guevarra St. BF Resort Village, Bd. Res. 06 dtd. Feb. 0373 LUZVIMINDA D. ORTEGA Talon Dos, Las Piñas Metro Manila 9, 2004 31-Dec-06 11-Sep-07 31-Dec-09

Blk. 3 Lot 10 Ph4 Hillside Subd. Bd. Res. 06 dtd. Feb. 0374 MARIA LILIBETH CATUNGAL CANONIGO Lanang, Davao City 9, 2004 31-Dec-06 29-Jan-07 31-Dec-09 Bd. Res. 06 dtd. Feb. 0375 NORMITA D. HOW 43 Inigo St. Bo. Obrero, Davao City 9, 2004 31-Dec-06 1-Jan-07 31-Dec-09 R-407 VHPA Bldg. 1052 Oroquieta St. Bd. Res. 06 dtd. Feb. 0376 ROBERT G. YU Sta. Cruz, Manila 9, 2004 31-Dec-06 Bd. Res. 06 dtd. Feb. 0377 RUFINO V. CAMPOMANES B-6 Supermarket Bldg. Digos City 9, 2004 31-Dec-06 177 E. Aguinaldo Ave. Ph 1 AFP Officers Village, Western Bicutan, Bd. Res. 07 dtd. Feb. 0378 ALBIN S. OLLERES Taguig 9, 2004 31-Dec-06 272 Rainbow Ave., Rainbow Village I, Bd. Res. No. 53 dtd. 0379 ANGELITO B. JOSE Angono, Rizal Sept. 8, 2006 31-Dec-09 1-Jan-10 31-Dec-12

Cancelled in favor of J. V. Jimenez & Associates which was accredited on Nov. 10, Blk. 12 Lot 17A Woodlene Subd. Bd. Res. 07 dtd. Feb. 2006 with Accreditation No. 0380 JOWEL V. JIMENEZ Malagasang I-A, Imus Cavite 9, 2004 31-Dec-06 2447 Bd. Res. 07 dtd. Feb. 0381 LOIDA C. GESTA Coron, Palawan 9, 2004 31-Dec-06 4-Sep-07 31-Dec-09

Page 12 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of November 30, 2008

PREVIOUS ACCREDITATION REG. BR. NO. EXPIRY V A L I D I T Y REMARKS NO. NAME OF FIRM ADDRESS DATE DATE From To 12 Villanueva St. Malabon, Metro Bd. Res. 07 dtd. Feb. 0382 RICARDO Y. VARGAS Manila 9, 2004 31-Dec-06 Rm 206 DSF Bldg. Gen. Hizon Ave. Bd. Res. 07 dtd. Feb. 0383 RODRIGUEZ, TORRES & CO. San Fernando , Pampanga 9, 2004 31-Dec-06

Phil. Stock Exchange Center, 26/F Suite 2603 BCD West Tower Exchange Bd. Res. 07 dtd. Feb. 0384 UY, SINGSON, ABELLA & CO. Road, Ortigas Center Pasig City 9, 2004 31-Dec-06 1-Jan-07 31-Dec-09 Philippian Street, Susan III, Pag-Ibig City, Baliok Talomo District, Davao City Bd. Res. 08 dtd. Feb. 0385 CECILIA M. LOPEZ-VILLEGAS 8000 9, 2004 31-Dec-06 6-Nov-07 31-Dec-09 20-B Yu Uy Tong Bldg. Lapu-Lapu St., Bd. Res. 08 dtd. Feb. 0386 DIOSDADO C. BULANO Davao City 9, 2004 31-Dec-06 2-Mar-07 31-Dec-09 21 Vanda St. Metroville Subd. Maa Bd. Res. 08 dtd. Feb. 0387 ESTERLINA B. GEVERA Davao City 9, 2004 31-Dec-06 1-Jan-07 31-Dec-09 Bd. Res. 08 dtd. Feb. 0388 JUDY M. RAMIREZ-VASQUEZ 1023 Washington St. Davao City 9, 2004 31-Dec-06 2-Mar-07 31-Dec-09 Room 307 Centro Mariano Bldg. Bd. Res. 08 dtd. Feb. 0389 REOLITO V. LAO Osmeña St. Cagayan de Oro City 9, 2004 31-Dec-06 26-Sep-07 31-Dec-09 58 Corrales/ J.R. Borja st. Cagayan de Bd. Res. 08 dtd. Feb. 0390 RAUL R. PARAGUYA Oro City 9, 2004 31-Dec-06 Bd. Res. 08 dtd. Feb. 0391 OSCAR C. BASLAO Brgy. 39-D, Washington, Davao City 9, 2004 31-Dec-06 Bd. Res. 08 dtd. Feb. 0392 JOCELYN P. GARCIA-TE 107 Ozoa Bldg. CM Recto, Davao City 9, 2004 31-Dec-06 1-Jan-07 31-Dec-09 3rd Floor, Door 3, Major Bldg. Bonifacio Bd. Res. 08 dtd. Feb. 0393 LUCIA B. VELOSO-VILLAMOR St. Davao City 9, 2004 31-Dec-06 2-Apr-08 31-Dec-10 90 Balete Drive Extension, E. Bd. Res. 08 dtd. Feb. 0394 MARY ANN R. DE LA PEÑA Rodriguez Sr. Ave. Quezon City 9, 2004 31-Dec-06 1-Jan-07 31-Dec-09 Rm. M-1 Valgosens Bldg. C.M. Recto Bd. Res. 08 dtd. Feb. 0395 TEOFILO M. LOMBOY Ave. Davao City 9, 2004 31-Dec-06 2-Mar-07 31-Dec-09 2nd Floor, Samulco Polyclinic Bldg., Corner Chavez, Magsaysay St., Davao Bd. Res. 08 dtd. Feb. 0396 SOCORRO R. OLARTE City 9, 2004 31-Dec-06 2-Mar-07 31-Dec-09 M. L. PEYRA & ASSOCIATES 69 San Felipe St. San Pedro I, Banlat Bd. Res. 08 dtd. Feb. 0397 (Formerly : PEYRA BELISARIO FORONDA & CO.) Road, Quezon City 9, 2004 31-Dec-06 14-Sep-07 31-Dec-09 Bd. Res. 09 dtd. Feb. 0398 CARMEN S. FUNDALAN-YECYEC 883-A Lauraville Subd. Butuan City 9, 2004 31-Dec-06 29-Jan-07 31-Dec-09 30 Polaris Subd. Brgy. Mt. View, Bd. Res. 10 dtd. Feb. 0399 BEATRIZ L. MERCULIO Mariveles Bataan 2105 9, 2004 31-Dec-06 28-Jan-08 31-Dec-10 B11 L2B Camella Homes South, San Bd. Res. No. 10 dtd. 0400 LILIBETH C. CABABAT Pedro, Laguna Feb. 9, 2004 31-Dec-06 11-Sep-07 31-Dec-09 Bd. Res. 10 dtd. Feb. 0401 MA. TERESA SY GARCIA 20 A. Mabini St. Caloocan City 9, 2004 31-Dec-06 14-Sep-07 31-Dec-09 SGS Foundation Bldg. 1335 G. Araneta Bd. Res. 11 dtd. Feb. 0402 ANTONIO V. TAN JR. Ave. Quezon City 9, 2004 31-Dec-06 29-Jan-07 31-Dec-09 Bd. Res. 11 dtd. Feb. 0403 EDITA T. URETA-REYES 595 New Buswang, Kalibo, Aklan 9, 2004 31-Dec-06 11-Sep-07 31-Dec-09 Bd. Res. 11 dtd. Feb. 0404 LUCY A. CLARITO Estancia, Kalibo, Aklan 9, 2004 31-Dec-06 11-Sep-07 31-Dec-09 Sanchez Apartment, E. Luna St. Butuan Bd. Res. 11 dtd. Feb. 0405 MA. CORAZON E. BENTAIN City 9, 2004 31-Dec-06 29-Jan-07 31-Dec-09 Rm. 210 D'Marrchs Bldg. Almanza I, Bd. Res. 11 dtd. Feb. 0406 DORAMAR T. DE GUZMAN Las Piñas City 9, 2004 31-Dec-06 2-Mar-07 31-Dec-09 Rm. 202 Parklane Bldg., Capitol Bd. Res. 1 dtd. 0407 ALTAREJOS, ALTAREJOS, KING & CO. Shopping Center, Bacolod City Feb.11, 2004 31-Dec-06 1-Jan-07 31-Dec-09

BALICAS, LAMBOSO & CO. Dr. 23 2nd Floor, JTL Bldg., B. S. Bd. Res. 1 dtd. 0408 (Formerly: C. B. FUENTESFINA & CO.) Aquino Drive, Bacolod City Feb.11, 2004 31-Dec-06 17-Sep-07 31-Dec-09 Benedicta F. Barrientos - Acc. 0998, Partner withdrawn from the BARRIENTOS ROSENDAL & Unit 11, Sycamore Arcade Alabang Bd. Res. 2 1 dtd. partnership effective Feb. 0409 ASSOCIATES Zapote Road, Muntinlupa City Feb.11, 2004 31-Dec-06 17, 2005 Km. 208 MF Tiaqui Bldg., Plaza Sta. Bd. Res. 2 1 dtd. 0410 WILFREDO W. ABARRO Cruz, Manila Feb.11, 2004 31-Dec-06 1-Jan-07 31-Dec-09 Blk 4, Dadingas Heights subd., General Bd. Res. 22 dtd. 0411 CARMEN D. LORENZO Santos City Feb.11, 2004 31-Dec-06 17-Sep-07 31-Dec-09 69 E. Abada St., Loyola Heights, Bd. Res. 22 dtd. 0412 CAROLYN C. MORALES Quezon City Feb.11, 2004 31-Dec-06 29-Jan-07 31-Dec-09 Bd. Res. 22 dtd. 0413 JUANITA G. MARTINEZ 34 Ayudante, Candon City, Ilocos Sur Feb.11, 2004 31-Dec-06

Page 13 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of November 30, 2008

PREVIOUS ACCREDITATION REG. BR. NO. EXPIRY V A L I D I T Y REMARKS NO. NAME OF FIRM ADDRESS DATE DATE From To Bd. Res. 22 dtd. 0414 LINDA L. CHAN 569 Juan Luna St., Binondo, Manila Feb.11, 2004 31-Dec-06 Bd. Res. 22 dtd. 0415 OSCAR S. VALLESCAS 83-A Ulas, Davao City Feb.11, 2004 31-Dec-06 1-Jan-07 31-Dec-09 2nd Floor, Corinthian Plaza Exec. DIMACULANGAN, DIMACULANGAN AND Suites, Corinthian Plaza, 121 Paseo de Bd. Res. 22 dtd. 0416 COMPANY Roxas, Legaspi Village, Makati City Feb.11, 2004 31-Dec-06 4-Sep-07 31-Dec-09 Capitol Avenue, Egot, Estaka, Dipolog Bd. Res. No. 24 dtd. 0417 HERMINIA M. ACEVEDO City Feb. 24, 2004 31-Dec-06 San Juan St., Sum-Ag, Bacolod City, Bd. Res. No. 24 dtd. 0418 ELENA G. ARCEÑO Negros Occidental Feb. 24, 2004 31-Dec-06 18-Mar-08 31-Dec-10 15 P. Tuazon Boulevard, Cubao, Bd. Res. No. 24 dtd. 0419 FE. A. TIMONERA Quezon City Feb. 24, 2004 31-Dec-06 Salona St., San Pedro, San Jose, Bd. Res. No. 24 dtd. 0420 MA. ADELA LUDOVINA V. EVANGELIO Antique Feb. 24, 2004 31-Dec-06 2-Mar-07 31-Dec-09 1098 Viscaya St., Barrio Obrero, Tondo, Bd. Res. No. 24 dtd. 0421 OSLER T. AQUINO 1012, Manila Feb. 24, 2004 31-Dec-06 16-Jun-08 31-Dec-10 Salazar-Requintina St., San Jose, Bd. Res. No. 24 dtd. 0422 ROMEO R. VILVAR Antique Feb. 24, 2004 31-Dec-06 6-Sep-07 31-Dec-09 3873 E. Vallejo St., Santol, Sta. Mesa, Bd. Res. No. 24 dtd. 0423 ROSARIO MA. Q. YU Manila Feb. 24, 2004 31-Dec-06 108 Yakal St., Finasia Home Subd., Bd. Res. No. 26 dtd. 0424 EDGAR R. LOPEZ Cainta, Rizal Feb. 24, 2004 31-Dec-06 1-Jan-07 31-Dec-09 Blk 14, Lot 14, Pag-ibig Heights Subd., Bd. Res. No. 26 dtd. 0425 EPETACIO D. CORTEZ, JR. Catalunan, Grande, Davao City Feb. 24, 2004 31-Dec-06 1-Jan-07 31-Dec-09 Bd. Res. No. 26 dtd. 0426 FRANCIA A. PAOR 20-B Salalilla St., Project 4, Quezon City Feb. 24, 2004 31-Dec-06 6-Sep-07 31-Dec-09 Blk 12 Lot 22 Queens ark St., Bd. Res. No. 26 dtd. 0427 JAIME T. CAYETANO Queensrow Subd., Bacoor, Cavite Feb. 24, 2004 31-Dec-06 2-Apr-08 31-Dec-10 Room 507 Aurelio Building, 9th Avenue, Bd. Res. No. 26 dtd. 0428 LOLITA C. PO Caloocan City Feb. 24, 2004 31-Dec-06 17-Sep-07 31-Dec-09 No. 06 4th Street, BBB, Marulas, Bd. Res. No. 26 dtd. 0429 LUIS M. ALCANTARA Valenzuela City Feb. 24, 2004 31-Dec-06 31-Jan-07 31-Dec-09

New Partner of Ocampo, Mendoza, Leong, Lim & Co. 4759 Road 3, V. Mapa St., Sta. Mesa, Bd. Res. No. 18 dtd. (Acc. No. 0737 per BR No. 0430 MARCOS TAN LIM Manila Jan. 29, 2007 31-Dec-09 4-Apr-08 72 dtd. April 4, 2008) 06 4th St., BBB, Marulas, Valenzuela Bd. Res. No. 26 dtd. 0431 ZENAIDA P. ALCANTARA City Feb. 24, 2004 31-Dec-06 29-Jan-07 31-Dec-09 Makati Medical Center, 2 Amorsolo St., Bd. Res. No. 27 dtd. 0432 ANGELES L. BIGLAEN Makati City Feb. 24, 2004 31-Dec-06 6-Sep-07 31-Dec-09 Bd. Res. No. 27 dtd. 0433 CARLITO M. ZARSUELO 6 Empire Village, Palao, Iligan City Feb. 24, 2004 31-Dec-06 9-Jan-08 31-Dec-10 Bd. Res. No. 27 dtd. 0434 CARLITO P. LAMANERO San Roque, Sto. Tomas, Batangas Feb. 24, 2004 31-Dec-06 2nd Floor, Casa Rocha Bldg., Gne. Bd. Res. No. 27 dtd. 0435 ELENA CARPIO-ABSALUD Luna St., Intramuros, Manila Feb. 24, 2004 31-Dec-06 1-Jan-07 31-Dec-09 12 Elihan, Masambong, San Francisco Bd. Res. No. 27 dtd. 0436 IGNACIO G. BARRANCO Del Monte, Quezon City Feb. 24, 2004 31-Dec-06 31-Jan-07 31-Dec-09 Room 9 JS Bldg., Galo-Lacson St., Bd. Res. No. 27 dtd. 0437 JERRY F. BANTILAN Bacolod City Feb. 24, 2004 31-Dec-06 11-Sep-07 31-Dec-09 Room B-8 2nd Floor WSC Bldg., Cor. Bd. Res. No. 27 dtd. 0438 PERCIVAL P. SALADO, JR. Locsin-Sebastians Sts., Bacolod City Feb. 24, 2004 31-Dec-06 Bd. Res. No. 27 dtd. 0439 ROSALINDA D. EVANGELISTA 12 Libra St., Bel-Air Village, Makati City Feb. 24, 2004 31-Dec-06 Blk 12 Lot 16 Dinar Street, Lores Bd. Res. No. 27 dtd. 0440 TERESITA M. TAPALES Country Homes, Antipolo City Feb. 24, 2004 31-Dec-06 2-Mar-07 31-Dec-09 Room 301 Astron Gestus Bldg., Bd. Res. No. 27 dtd. 0441 VALENTINO G. CUA Gorordo Avenue, Cebu City Feb. 24, 2004 31-Dec-06 9-Jan-08 31-Dec-10 Bd. Res. No. 36 dtd. 0442 ADONES B. ANURAN 57 A. Delas Alas St., Taal, Batangas April 14, 2004 31-Dec-06 6-Sep-07 31-Dec-09 302 Ipil St., Marikina Heights, Marikina Bd. Res. No. 36 dtd. 0443 AIDA L. ALEJANDRINO City April 14, 2004 31-Dec-06 18-Mar-08 31-Dec-10

AMARYLIS JOSEPHINE CULAJARA- Room 2, 2nd Floor, Riverside Bd. Res. No. 36 dtd. 0444 CASTRO Compound, Molo, Iloilo City April 14, 2004 31-Dec-06 14-Sep-07 31-Dec-09 Bd. Res. No. 36 dtd. 0445 ELSITA C. CABALUNA Purok 3, Luinab, Iligan City April 14, 2004 31-Dec-06 191-A Don AV Toribio St., Tetuan, Bd. Res. No. 36 dtd. 0446 ENRIQUE S. GUERRA, JR. Zamboanga City 7000 April 14, 2004 31-Dec-06 29-Jan-07 31-Dec-09 c/o DARBCI Bldg., Canneryside, Bd. Res. No. 36 dtd. 0447 FELIX F. MIÑOZA Polomolok, South Cotabato April 14, 2004 31-Dec-06 29-Jan-07 31-Dec-09

Page 14 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of November 30, 2008

PREVIOUS ACCREDITATION REG. BR. NO. EXPIRY V A L I D I T Y REMARKS NO. NAME OF FIRM ADDRESS DATE DATE From To Bd. Res. No. 36 dtd. 0448 GUERRA M. ANSAO Tubod, Lanao del Norte April 14, 2004 31-Dec-06 21-Jan-08 31-Dec-10 Blk 7, Bayside View Village, Cagangoban, Panabo City, Davao del Bd. Res. No. 36 dtd. 0449 HENRY B. SASOY Norte April 14, 2004 31-Dec-06 31-Jan-07 31-Dec-09 Campo 1, Talomo River, Calinan, Bd. Res. No. 36 dtd. 0450 JUDITH SABIJON-CAEL Davao City April 14, 2004 31-Dec-06 Bd. Res. No. 36 dtd. 0451 MARIA JOSEFA G. BADERE 163 R. Ascaño St., Malibay, Pasay City April 14, 2004 31-Dec-06 29-May-08 31-Dec-10 50 8th Avenue, West Grace Park, Bd. Res. No. 36 dtd. 0452 MERILYN SOBREMONTE - TORRE Kaloocan City April 14, 2004 31-Dec-06 17-Sep-07 31-Dec-09 Bd. Res. No. 36 dtd. 0453 PAULINE GRACE T. BUÑOL Jamerlan Bldg., Iznart St., Iloilo City April 14, 2004 31-Dec-06 6-Nov-07 31-Dec-09 2nd Floor, WTO Bldg., General Luna Bd. Res. No. 36 dtd. 0454 RONNIE L. SARCENO St., Dipolog City April 14, 2004 31-Dec-06 4-Jun-08 31-Dec-10 Bd. Res. No. 36 dtd. 0455 WENCESLAO M. ANICETO 347 D. Aurora Subdivision, Iloilo City April 14, 2004 31-Dec-06 1-Jan-07 31-Dec-09

Lopez & Co. - Partnership 25/F Pacific Star Bldg., Gil Puyat Ave., Bd. Res. No. 37 dtd. formed by the other partner, 0456 FERNANDEZ, SANTOS & LOPEZ Cor. Makati Ave., Makati City April 14, 2004 31-Dec-06 Mr. Lopez Bd. Res. No. 38 dtd. 0457 ANDRES R. CABUYADAO City Road, Centro East, Santiago City April 14, 2004 31-Dec-06 12-May-08 31-Dec-10 20 Doña Juana de Rodriguez Ave., Bd. Res. No. 38 dtd. 0458 ARCELY C. ANG Potrero, Malabon April 14, 2004 31-Dec-06 26-Sep-07 31-Dec-09 Purok Mangga, Tuburan District, Bd. Res. No. 38 dtd. 0459 BERNADETTE R. ORDOÑEZ Pagadian City April 14, 2004 31-Dec-06 17-Oct-07 31-Dec-09 21 Florida St., Camella Homes, Bacoor, Bd. Res. No. 38 dtd. 0460 DANILO M. REIG Cavite April 14, 2004 31-Dec-06 2nd Floor, Royal Star Bldg., Capinpi St., Bd. Res. No. 38 dtd. 0461 EMMA L. ALON Poblacion, Biñan, Laguna April 14, 2004 31-Dec-06 31-Jan-07 31-Dec-09 210 Makisig St., Bacood, Sta. Mesa, Bd. Res. No. 38 dtd. 0462 FERDINAND R. CASEDO Manila April 14, 2004 31-Dec-06 B10 L13 P1 Villa de Calamba, La Mesa, Bd. Res. No. 38 dtd. 0463 JOSELITO P. YAP Calamba City, Laguna April 14, 2004 31-Dec-06 2-Mar-07 31-Dec-09 Bd. Res. No. 38 dtd. 0464 MA. CORAZON MORALES ALIHAN 80 Gen. Lim St., Calamba City April 14, 2004 31-Dec-06 2-Mar-07 31-Dec-09 1259 Salvacion St., Moriones, Tondo, Bd. Res. No. 38 dtd. 0465 NERIA T. DELA CRUZ Manila April 14, 2004 31-Dec-06 Lot 2 Blk 5 Sampaguita St., Happy Valley Subd., Sta. Rita, Karsada, Bd. Res. No. 38 dtd. 0466 NILA PETRONILA R. OLIVARIO Batangas City April 14, 2004 31-Dec-06 Bd. Res. No. 38 dtd. 0467 RACHEL U. SICAT-SANTIAGO 633-B Sampaguita St., Pasay City April 14, 2004 31-Dec-06 9 Burgos St., Tacurong City, Sultan Bd. Res. No. 38 dtd. 0468 RAMONCITO D. PERNATO Kudarat April 14, 2004 31-Dec-06 1-Jan-07 31-Dec-09 Blk 9, Lot 23 Zinnia St., East Acropolis, Bd. Res. No. 39 dtd. 0469 RUTH B. SABAS Manila East Road, Tatytay, Rizal April 14, 2004 31-Dec-06 6 Balagtas and C. M. Recto Sts., Gen. Bd. Res. No. 39 dtd. 0470 JUAN ABRAHAM O. ABANDO Santos City April 14, 2004 31-Dec-06 11-Sep-07 31-Dec-09 5170 P. Gomez St., Poblacion, Makati Bd. Res. No. 39 dtd. 0471 ALBERTO D. YU City April 14, 2004 31-Dec-06 18 Freedom Hills Subd., Putatan, Bd. Res. No. 39 dtd. 0472 ANTONIO V. CALUPITAN Muntinlupa City April 14, 2004 31-Dec-06 3 Garnet St., Emapalico Homes, Las Bd. Res. No. 39 dtd. 0473 AVELINO D. MATEO Pinas City April 14, 2004 31-Dec-06 28-Jan-08 31-Dec-10 Ground Floor, Carmelita Bldg., Quezon Bd. Res. No. 39 dtd. 0474 ERNESTO B. PIANSAY, JR. St., Iloilo City April 14, 2004 31-Dec-06 6-Sep-07 31-Dec-09 47 (79) Ipili St., Marikina Heights, Bd. Res. No. 39 dtd. 0475 FLOR P. BAUTISTA - MEDINA Marikina City April 14, 2004 31-Dec-06 Purok Santan, Zone 3, Mabini St., Bd. Res. No. 39 dtd. 0476 FORTUNATO C. SALADO, JR. Cadiz City, Negros Occidental 6162 April 14, 2004 31-Dec-06 14-Sep-07 31-Dec-09 Bd. Res. No. 39 dtd. 0477 JOSEFA BASA - DE GUZMAN 105 Bignay St., Project 2, Quezon City April 14, 2004 31-Dec-06 29-Jan-07 31-Dec-09 Unit 5, Tagasa Commercial Complex, National Highway, Barangay Parian, Bd. Res. No. 39 dtd. 0478 JUANCHO F. ALMENDRALA Calamba City April 14, 2004 31-Dec-06 2-Mar-07 31-Dec-09 14 Evangeline Pascual St., BF Resort, Bd. Res. No. 39 dtd. 0479 NENITA A. IDICA - BASCONCILLO Pamplona, Las Piñas, Metro Manila April 14, 2004 31-Dec-06 2-Mar-07 31-Dec-09 65 A. Cuatro de Julio St., Galas, Bd. Res. No. 39 dtd. 0480 NERISSA N. AYALIN Quezon City April 14, 2004 31-Dec-06 1-Jan-07 31-Dec-09 394 , Mandaluyong Bd. Res. No. 39 dtd. 0481 VIRGILIO J. CALAGUAS City April 14, 2004 31-Dec-06 2-Mar-07 31-Dec-09

Page 15 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of November 30, 2008

PREVIOUS ACCREDITATION REG. BR. NO. EXPIRY V A L I D I T Y REMARKS NO. NAME OF FIRM ADDRESS DATE DATE From To Cor. W. Regalado & Goding Ramos Bd. Res. No. 39 dtd. 0482 WENDELL B. REYES Sts., Kalibo, Aklan April 14, 2004 31-Dec-06 12-May-08 31-Dec-10 1663 Dela Cerna Building, North Bd. Res. No. 40 dtd. 0483 EMMA A. NARBAY CEQUIÑA Osmeña Street, General Santos City April 14, 2004 31-Dec-06 2-Mar-07 31-Dec-09 Bd. Res. No. 40 dtd. 0484 FELICISIMA A. BALAGOT 103 San Jose Road, Zamboanga City April 14, 2004 31-Dec-06 29-Jan-07 31-Dec-09 Blk 43 Lot 6 Xyris St., Zone 11, 1218 Bd. Res. No. 40 dtd. 0485 JACKSON T. JANGAYO Pembo, Makati City April 14, 2004 31-Dec-06 18-Mar-08 31-Dec-10 San Pedro Extension Bucana Road, Bd. Res. No. 40 dtd. 0486 LEONORA F. BORRES Davao City April 14, 2004 31-Dec-06 14-Sep-07 31-Dec-09 No. 01 Mayor Salvador A. Albarece St., Bd. Res. No. 40 dtd. 0487 MARIO N. ALBARECE 8703 Manolo Fortich, Bukidnon April 14, 2004 31-Dec-06 No. 130 Kalayaan Avnue, Diliman, Bd. Res. No. 40 dtd. 0488 RINA G. GLORIANI Quezon City 1100 April 14, 2004 31-Dec-06 1-Jan-07 31-Dec-09 Bd. Res. No. 40 dtd. 0489 REMEDIOS P. HISUG Maranon Village, Koronadal City April 14, 2004 31-Dec-06 1-Jan-07 31-Dec-09

Unit 212 Cameo Square, Bb. L. Avelino Bd. Res. No. 40 dtd. 0490 RUSSEL A. FERRER St., BF Homes, Parañaque City 1700 April 14, 2004 31-Dec-06 6-Sep-07 31-Dec-09 Bd. Res. No. 40 dtd. 0491 VILMA M. REYES Barangay Capipisa, Tanza, Cavite April 14, 2004 31-Dec-06 Bd. Res. No. 42 dtd. 0492 CASTAÑEDA AND ASSOCIATES 61 Kanlaon St., Mandaluyong City April 16, 2004 31-Dec-06 1-Jan-07 31-Dec-09 Rms. 221-222 Plaza Mart City Mall, Bd. Res. No. 42 dtd. 0493 INVENTOR, MIRANDA & ASSOCIATES Gonzaga St., Bacolod City April 16, 2004 31-Dec-06 9-Jan-08 31-Dec-10 Room 4, D. Abba Bldg., Kalayaan Ave., Bd. Res. No. 42 dtd. 0494 PELLEJERA AND TAMAYO Pinagkaisahan, Makati City April 16, 2004 31-Dec-06 2941-K Roan Apartment, Brgy. Tejeros, Bd. Res. No. 48 dtd. 0495 ALEGRIA V. MEDINA Makati City May 31, 2004 31-Dec-06 Bd. Res. No. 49 dtd. 0496 ABELARDO D. VELASCO Poblacion 1, Currimao, Ilocos Norte June 7, 2004 31-Dec-06 4-Sep-07 31-Dec-09 5 Nery St. Remmanville Executive Village, Better Living Subdivision, Bd. Res. No. 48 dtd. 0497 ANA SUSAN A. DIAMA Parañaque City May 31, 2004 31-Dec-06 4-Sep-07 31-Dec-09 1641-D A. Francisco St., San Andres Bd. Res. No. 48 dtd. 0498 ANGELINE S. SY Bukid, Manila May 31, 2004 31-Dec-06 11-Sep-07 31-Dec-09 177 8th Ave., W., Grace Park, Caloocan Bd. Res. No. 48 dtd. 0499 BELEN MANAHAN-SANTOS City 1406 May 31, 2004 31-Dec-06 11-Sep-07 31-Dec-09 9 Planas Site 1, Brgy., Kaunlaran, Bd. Res. No. 48 dtd. 0500 BELINDA C. LEE Cubao, Quezon City May 31, 2004 31-Dec-06 28-Jan-08 31-Dec-10 Bd. Res. No. 48 dtd. 0501 CANDIDO T. VICTA 7267 J. Victor St., Makati City May 31, 2004 31-Dec-06 Bd. Res. No. 48 dtd. 0502 CHERRYL A. BARON - PARABA Poblacion, Hagonoy, Davao Del Sur May 31, 2004 31-Dec-06 5-Sep-08 31-Dec-10 Blk 28 Lot 19 Apo Sandawa Homes I, Bd. Res. No. 48 dtd. 0503 DINA J. LAUREQUEZ - INOPEL Kidapawan City May 31, 2004 31-Dec-06 17-Sep-07 31-Dec-09 Bd. Res. No. 48 dtd. 0504 EDELLE S. GASATAN Bolong Subd., Kidapawan City 9400 May 31, 2004 31-Dec-06 6-Sep-07 31-Dec-09 Bd. Res. No. 48 dtd. 0505 EDITA Y. BOLA 439 Mayor Jaldon St., Zamboanga City May 31, 2004 31-Dec-06 29-Jan-07 31-Dec-09

EDITHA CONSOLACION VILLAREAL- 25 Jasmin St., Gloria III subd., Culiat, Bd. Res. No. 48 dtd. 0506 LOGRONIO Quezon City May 31, 2004 31-Dec-06 2117-2119 Severino Reyes St., Sta. Bd. Res. No. 48 dtd. 0507 EDWARD DAM Cruz, Manila May 31, 2004 31-Dec-06 17-Apr-08 31-Dec-10 27 Palmetto Road, Wood Estate Village Bd. Res. No. 48 dtd. 0508 EDWIN P. BAYSA II, Molino 3, Bacoor, Cavite May 31, 2004 31-Dec-06 17-B Liwayway St., Sta. Ana Taguig, Bd. Res. No. 48 dtd. 0509 FATIMA D. MIRABONA Metro Manila May 31, 2004 31-Dec-06 20-Sep-07 31-Dec-09 615 Int. C. Bagbag, Novaliches, Bd. Res. No. 48 dtd. 0510 FEDELINE G. CRUZ Quezon City May 31, 2004 31-Dec-06 11-Sep-07 31-Dec-09

Rm. 211 PVLB Bldg., Penaranda St., Bd. Res. No. 48 dtd. 0511 A.R. SAYSON & ASSOCIATES Legaspi St., Albay May 31, 2004 31-Dec-06 8-Oct-07 31-Dec-09 18 Dahlia St., Panorama Village Subd., Bd. Res. No. 48 dtd. 0512 FIDEL M. VALDEZ, JR. Buhangin, Davao City May 31, 2004 31-Dec-06 28-Jan-08 31-Dec-10

7th Floor Unit A22 Francesca Tower, Bd. Res. No. 48 dtd. 0513 FLORITA BRIOSO-SANTOS Scout Borromeo Cor.Edsa, Quezon City May 31, 2004 31-Dec-06 5-Sep-08 31-Dec-10 395 A. Mabini St., San Jose, Bd. Res. No. 48 dtd. 0514 FRANCIS FERDINAND L. CRUZ Concepcion, Tarlac 2316 May 31, 2004 31-Dec-06 11-Sep-07 31-Dec-09 No. 8 Civic Street Village, East Homes, Bd. Res. No. 48 dtd. 0515 JOCELYN V. EGWARAS Cainta, Rizal May 31, 2004 31-Dec-06 2-Mar-07 31-Dec-09

Page 16 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of November 30, 2008

PREVIOUS ACCREDITATION REG. BR. NO. EXPIRY V A L I D I T Y REMARKS NO. NAME OF FIRM ADDRESS DATE DATE From To 169 San Ignacio St., Poblacion, San Bd. Res. No. 48 dtd. 0516 JOSE A. EMITERIO Jose del Monte, Bulacan May 31, 2004 31-Dec-06 12-May-08 31-Dec-10 Bd. Res. No. 48 dtd. 0517 JUAN T. AGUSTIN San Lorenzo, San Nicolas, Ilocos Norte May 31, 2004 31-Dec-06 11-Sep-07 31-Dec-09 23-A Rosemarie Lane, Bo. Capipolyo, Bd. Res. No. 48 dtd. 0518 JUDD B. BALAYAN Pasig City May 31, 2004 31-Dec-06 Bd. Res. No. 48 dtd. 0519 GENEVIEVE U. CORTEZ 243 Urbiztondo, San Juan, La Union May 31, 2004 31-Dec-06 M/F Divinagracia Bldg., Quezon St., Bd. Res. No. 48 dtd. 0520 GLORIA G. BIADO Iloilo City May 31, 2004 31-Dec-06 27-Sep-07 31-Dec-09

818 St. Andrew St., Maries Village, San Bd. Res. No. 48 dtd. 0521 MA. VIRGINIA S. SISAYAN Bartolome, Novaliches, Quezon City May 31, 2004 31-Dec-06 6-Nov-07 31-Dec-09

Brgy. 2, 122 Gov. Agbayani Extension, Bd. Res. No. 48 dtd. 0522 MARLANE J. MANUEL Laoag City, Ilocos Norte 2900 May 31, 2004 31-Dec-06 6-Sep-07 31-Dec-09 Eastoffices Bldg., 114 Aguirre St., Bd. Res. No. 48 dtd. 0523 MARILYN D. EUGENIO Legaspi Village, Makati City May 31, 2004 31-Dec-06 28-Jan-08 31-Dec-10 Abellanosa St., Cor. Sisa St., Lucena Bd. Res. No. 48 dtd. 0524 MARIA EMMA T. SY - BANG City May 31, 2004 31-Dec-06 17-Oct-07 31-Dec-09 Suite 707 Prestige Tower, Emerald Bd. Res. No. 48 dtd. 0525 MICHAEL V. ZUÑIGA Ave., Ortigas Center, Pasig City May 31, 2004 31-Dec-06 Bd. Res. No. 48 dtd. 0526 MINERVA R. PASCUA 185-B Iriga St., La Loma, Quezon City May 31, 2004 31-Dec-06 28-Jan-08 31-Dec-10 59 Labao St., Napindan, Taguig, Metro Bd. Res. No. 48 dtd. 0527 NELSON D. RAYOS DEL SOL Manila May 31, 2004 31-Dec-06 20-Sep-07 31-Dec-09 Garden Level, Corinthian Plaza, Paseo Bd. Res. No. 48 dtd. 0528 NORMA QUILALA-DANAO de Roxas, Makati City May 31, 2004 31-Dec-06 18-Mar-08 31-Dec-10

21 Cyprus St., Better Living Subdivision, Bd. Res. No. 48 dtd. 0529 ORLANDO V. VERDE Brgy. Don Bosco, Parañaque City May 31, 2004 31-Dec-06 1-Jan-07 31-Dec-09 Bd. Res. No. 48 dtd. 0530 REGINO N. BALMORES San Isidro, General Santos City May 31, 2004 31-Dec-06 17-Apr-08 31-Dec-10 Bd. Res. No. 48 dtd. 0531 REYNALDO A. MORTEL 46 Banahaw St., Cubao, Quezon City May 31, 2004 31-Dec-06 11-Sep-07 31-Dec-09 0395 Zone 2, Sitio Pagkakaisa, sucat, Bd. Res. No. 48 dtd. 0532 RONALD B. CALUGAS Muntinlupa City May 31, 2004 31-Dec-06 Kamagong St., Nueva Villa subd., Bd. Res. No. 48 dtd. 0533 ROSALINA P. CASTILLO-IRINEO Alangilan, Batangas City May 31, 2004 31-Dec-06 11-Sep-07 31-Dec-09 320 Narra St., Rainbow 5, Phase 2, Bd. Res. No. 48 dtd. 0534 ROSALINDA R. ORTAÑEZ Bagumbong, Caloocan City May 31, 2004 31-Dec-06 5-Sep-08 31-Dec-10 1st Door URO Building, Tomas Claudio Bd. Res. No. 48 dtd. 0535 ROSELYN T. CHUA St., Zamboanga City May 31, 2004 31-Dec-06 29-Jan-07 31-Dec-09 37 Indonesia St., Better Living Subd., Bd. Res. No. 48 dtd. 0536 SALVADOR P. MAGNO Paranaque City May 31, 2004 31-Dec-06 New Frontier Court Subd., Santiago, Bd. Res. No. 48 dtd. 0537 SUSAN YANEZ AMIGABLE Iligan City May 31, 2004 31-Dec-06 27-Sep-07 31-Dec-09 45 Japan St., Matina Exec. Homes, Bd. Res. No. 48 dtd. 0538 THELMA G. RACHO-CREDO Matina Aplaya, Davao City May 31, 2004 31-Dec-06 14-Sep-07 31-Dec-09 Room 306 The Rivergate No. 49 Mango Bd. Res. No. 48 dtd. 0539 B.C. HORTELANO & CO. Ave., Camputhar, Cebu May 31, 2004 31-Dec-06 28-Jan-08 31-Dec-10

Bd. Res. No. 48 dtd. 0540 MELICOR BRIONES VILLAREAL & CO. 2336 U. P. Bliss, Diliman Quezon City May 31, 2004 31-Dec-06 20-Sep-07 31-Dec-09

21 Gen. Malvar St., San Antonio Bd. Res. No. 48 dtd. 0541 MOLINA, ZULUETA & COMPANY Village, Pasig City May 31, 2004 31-Dec-06 6-Sep-07 31-Dec-09 Unit 2106 Cityland 10, Tower 1, HV Dela Costa St., Salcedo Village, Makati Bd. Res. No. 48 dtd. 0542 NILA N. MENDIOLA AND COMPANY City May 31, 2004 31-Dec-06 8-Nov-07 31-Dec-09 7 Kanlaon St., Brgy., Highway Hills, Bd. Res. No. 48 dtd. 0543 OCAMPO CASAÑAS & COMPANY Mandaluyong City May 31, 2004 31-Dec-06

9th Floor Unit 921, 2301 Civic Place Condo, Civic Drive, Filinvest Corporate Bd. Res. No. 48 dtd. 0544 R L FERAER & ASSOCIATES City, Alabang, Muntinlupa City May 31, 2004 31-Dec-06 17-Apr-08 31-Dec-10 40 Binga St., Napocor Village, Brgy. Bd. Res. No. 49 dtd. 0545 ARMANDO P. TORRES Pasong Tamo, Quezon City June 7, 2004 31-Dec-06 14-Sep-07 31-Dec-09 Brgy. 21 San Agustin, San Nicolas, Bd. Res. No. 49 dtd. 0546 ANGELINA A. VILLANUEVA Ilocos Norte June 7, 2004 31-Dec-06 11 Kamuning St., San Jose Village, Bd. Res. No. 49 dtd. 0547 ANTHOLIN T. MUNTUERTO Tisa, Cebu City June 7, 2004 31-Dec-06 12-May-08 31-Dec-10 Rm. 205, 1000 A. Mabini St., Ermita, Bd. Res. No. 49 dtd. 0548 ANTONIO M. DIONOLA Manila June 7, 2004 31-Dec-06 14-Jan-08 31-Dec-10

Page 17 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of November 30, 2008

PREVIOUS ACCREDITATION REG. BR. NO. EXPIRY V A L I D I T Y REMARKS NO. NAME OF FIRM ADDRESS DATE DATE From To Bd. Res. No. 49 dtd. 0549 ASTRID P. NUGUID 172 A. Mabini St., Kaloocan City June 7, 2004 31-Dec-06 18-Jul-08 31-Dec-10 Bd. Res. No. 49 dtd. 0550 BIENVENIDA F. LABADO Trinidad Baol St., Gingoog City June 7, 2004 31-Dec-06 30-Oct-08 31-Dec-10 Bd. Res. No. 49 dtd. 0551 CATALINA M. ANGELES 100-H 20TH Ave., Cubao, Quezon City June 7, 2004 31-Dec-06 Bd. Res. No. 49 dtd. 0552 CHARITO D. REVILLA 26 Brgy., San Isidro Bay, Laguna 4033 June 7, 2004 31-Dec-06 26-Sep-07 31-Dec-09 36 J. Villaroman, BF Homes, Bd. Res. No. 49 dtd. 0553 CHARLES B. RIVERA Paranaque City June 7, 2004 31-Dec-06 Bd. Res. No. 49 dtd. 0554 DANTE G. BOLUSAN 3 Bitanga St., Brgy. 6, Laoag City 2900 June 7, 2004 31-Dec-06 11-Sep-07 31-Dec-09 Lot 303 Zobel Avenue, Phase 4, DDF Bd. Res. No. 49 dtd. 0555 DARWIN A. DINZON Village, Mandug, Davao City June 7, 2004 31-Dec-06 6-Sep-07 31-Dec-09 12 Rotterdam St., BF Homes, Las Pinas Bd. Res. No. 49 dtd. 0556 DELIA D. CABE City June 7, 2004 31-Dec-06 2-Mar-07 31-Dec-09 Bd. Res. No. 49 dtd. 0557 DEBBIE KAREN T. KOA-LIN 837 G. Masangkay St., Binondo, Manila June 7, 2004 31-Dec-06 8-Oct-07 31-Dec-09 3rd Floor, Citystate Centre 709 Shaw Bd. Res. No. 49 dtd. 0558 DOROTHEA JANDAYAN SIBAL Blvd., Pasig City June 7, 2004 31-Dec-06 12-May-08 31-Dec-10 3rd Floor, Mesu Realty Corporation, Bd. Res. No. 49 dtd. 0559 EDMUND L. NEBIT 937 Phila EDSA, Quezon City June 7, 2004 31-Dec-06 31-Dec-09 yg , 14-Sep-07 Km. 2, Gen. Santos Drive, Brgy. Sto. Bd. Res. No. 49 dtd. 0560 ELSA ACOJIDO-RETONEL Nino, Koronadal, South Cotabato 9506 June 7, 2004 31-Dec-06 2-Mar-07 31-Dec-09 57 Cattleya St., Concepcion, Malabon Bd. Res. No. 49 dtd. 0561 ESTRELLA C. BOLA City June 7, 2004 31-Dec-06 1-Oct-07 31-Dec-09 36-C Paez St., Concepcion, Malabon Bd. Res. No. 49 dtd. 0562 ESTER P. CLARETE City June 7, 2004 31-Dec-06 29-Jan-07 31-Dec-09 87 7th Avenue, P. Tuazon, Cubao, Bd. Res. No. 49 dtd. 0563 ERLINDA P. REYES Quezon City June 7, 2004 31-Dec-06 1-Jan-07 31-Dec-09 Eastoffices Bldg. , 114 Aguirre St., Bd. Res. No. 49 dtd. 0564 ERLINDA M. HENSON Legaspi Village, Makati City June 7, 2004 31-Dec-06 28-Jan-08 31-Dec-10 Brgy. 1 Barbequerzo, Carasi, Ilocos Bd. Res. No. 49 dtd. 0565 EVELYN S. CORPUZ Norte June 7, 2004 31-Dec-06 4-Sep-07 31-Dec-09 Unit 18 Silverwood, Towerhouse, Bd. Res. No. 49 dtd. 0566 JENNY S. MAYA CHIONG Victoneta Ave., Potrero, Malabon June 7, 2004 31-Dec-06 26-Sep-07 31-Dec-09 Bd. Res. No. 49 dtd. 0567 JERRY A. LOPEZ 718 M. Santiago St., Sampaloc, Manila June 7, 2004 31-Dec-06 2-Mar-07 31-Dec-09 25 Brasilia St., Intercity Homes, Bd. Res. No. 49 dtd. 0568 LYNN M. TAN Cupang, Muntinlupa City June 7, 2004 31-Dec-06 2-Apr-08 31-Dec-10 3A Victoria Calma Bldg., No. 3 Pulog Bd. Res. No. 49 dtd. 0569 LORRAINE C. DIMAYUGA Street, Manlauyong City June 7, 2004 31-Dec-06 8-Nov-07 31-Dec-09 Room 203 MCR Industries Building, Bd. Res. No. 49 dtd. 0570 MA. FE GLYCYRRHIZA T. GACULA 495 , Mandaluyong City June 7, 2004 31-Dec-06 6-Sep-07 31-Dec-09 Blk 11 Lot 10 Cherryhomes 1, Mambog, Bd. Res. No. 49 dtd. 0571 MARLY VILLARUZ-MOJICA Bacoor, Cavite June 7, 2004 31-Dec-06 1-Oct-07 31-Dec-09 Unit 1802 Cityland Pasong Tamo Bd. Res. No. 49 dtd. 0572 MICHAEL L. AGUIRRE Tower, 2210 Roces Ave., Makati City June 7, 2004 31-Dec-06 14-Sep-07 31-Dec-09 26 Acacia St., Caledola Village, San Bd. Res. No. 49 dtd. 0573 MINDA M. VILLANUEVA Pedro, Laguna June 7, 2004 31-Dec-06 Bd. Res. No. 49 dtd. 0574 NATIVIDAD S. MENESES 1638 Caton St., Lapaz, Makati City June 7, 2004 31-Dec-06 Bd. Res. No. 49 dtd. 0575 OSCAR M. AGPAOA 68-B A. Castro St., Laoag City June 7, 2004 31-Dec-06 4-Sep-07 31-Dec-09 Bd. Res. No. 49 dtd. 0576 PACITA A. CASANOVA 58 Scout Torillo Street, Quezon City June 7, 2004 31-Dec-06 Rm. 500-503 MC Bldg., 66 N. S. Bd. Res. No. 49 dtd. 0577 PATROCINIO C. MANAOIS- AYSON Amoranto Ave., La Loma, Quezon City June 7, 2004 31-Dec-06 26-Sep-07 31-Dec-09 Christ the King, Hospital Road, Tagum Bd. Res. No. 49 dtd. 0578 PLACIDO R. ALCOMENDRAS, JR. City, Davao del Norte June 7, 2004 31-Dec-06 Bd. Res. No. 49 dtd. 0579 PEPE C. GASPAR Brgy. 48-A Cabungaan, Laoag City June 7, 2004 31-Dec-06 East Offices Bldg. , 114 Aguirre St., Bd. Res. No. 49 dtd. 0580 PRISCILLA A. SISON Legaspi Village, Makati City June 7, 2004 31-Dec-06 14-Jan-08 31-Dec-10 111-A Cubao Townhouse, 13th Bd. Res. No. 49 dtd. 0581 RAQUEL F. ESTRELLA Avenue, Cubao, Quezon City June 7, 2004 31-Dec-06 Bd. Res. No. 49 dtd. 0582 RAFAELA T. DE LA CRUZ 43 Balintawak St., Laoag City June 7, 2004 31-Dec-06 Brgy. Saludares, Dingras, Ilocos Norte Bd. Res. No. 49 dtd. 0583 RAYMUNDO M. BUSTAMANTE 2913 June 7, 2004 31-Dec-06 11-Sep-07 31-Dec-09

Page 18 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of November 30, 2008

PREVIOUS ACCREDITATION REG. BR. NO. EXPIRY V A L I D I T Y REMARKS NO. NAME OF FIRM ADDRESS DATE DATE From To

Cancelled in favor of Zuñiga, Tupue & Co. which was 48 Countryside Ave., Sta. Lucia, Pasig Bd. Res. No. 49 dtd. accredited on Nov. 10, 2006 0584 RENE G. ZUÑIGA City June 7, 2004 31-Dec-06 with accreditaiton No. 2506 224 Laurel St., Greenland Subd., Bd. Res. No. 49 dtd. 0585 RICO M. TAN Cainta, Rizal June 7, 2004 31-Dec-06 18-Mar-08 31-Dec-10 20 Briones Street, B. F. Homes, Bd. Res. No. 49 dtd. 0586 RENATO M. WAGE Quezon City June 7, 2004 31-Dec-06 1-Oct-07 31-Dec-09 2nd Floor, Farmacia, Corazon Bldg., Bd. Res. No. 49 dtd. 0587 RODEL T. LOPICO Bauang, La Union June 7, 2004 31-Dec-06 6-Nov-07 31-Dec-09 10 Raymond St., Airport Subdivision, Bd. Res. No. 49 dtd. 0588 SALOME G. DELOS SANTOS Bacolod City June 7, 2004 31-Dec-06 11-Sep-07 31-Dec-09 33 9th Youngstown Village, Cainta, Bd. Res. No. 49 dtd. 0589 TEOFILO J. DORONILA Rizal June 7, 2004 31-Dec-06 Suite 2106, 88 Corporate Center, Bd. Res. No. 49 dtd. 0590 TEODORO R. NOCUM Sedeño St., Makati City June 7, 2004 31-Dec-06 1088 Bedford Avenue, Brookside Hills, Bd. Res. No. 49 dtd. 0591 VIRGILIO M. GUAÑO Cainta, Rizal June 7, 2004 31-Dec-06 Rm. 204-206 Don Jose Bldg., 361 Bd. Res. No. 49 dtd. 0592 VIRGILIO M. VASQUEZ Barbosa St., Quiapo, Manila June 7, 2004 31-Dec-06 20-Sep-07 31-Dec-09

Blk 18 Lot 4 Xenia St., Camella Homes Bd. Res. No. 49 dtd. 0593 VIRGINIA V. CATANGAY Subd., Bo., Cuyab, San Pedro, Laguna June 7, 2004 31-Dec-06 78 Michael Reymond St., Marietta Bd. Res. No. 50 dtd. 0594 ANALIE B. AÑEDEZ Romeo Village, Sta. Lucia, Pasig City June 7, 2004 31-Dec-06 Bd. Res. No. 50 dtd. 0595 ANTONIO A. MARTIN No. 13 C. Santos St., Ugong, Pasig City June 7, 2004 31-Dec-06 29-Jan-07 31-Dec-09 Phonix Bldg., Park Narra, Visayan Bd. Res. No. 50 dtd. 0596 CELSO M. AGBONES Village, Tagum City June 7, 2004 31-Dec-06 11-Sep-07 31-Dec-09 448 Mangonville, Villacananga, Butuan Bd. Res. No. 50 dtd. 0597 GAUDIOSO B. SALISID City June 7, 2004 31-Dec-06 1264 Ruby St., Sison Subd., Tagum Bd. Res. No. 50 dtd. 0598 JANET G. TAOJO City June 7, 2004 31-Dec-06 6-Nov-07 31-Dec-09 Blk 2 Lot 13 Emerald St., Sison Subd., Bd. Res. No. 50 dtd. 0599 JURIS DANILES-PEREZ Tagum City June 7, 2004 31-Dec-06 Blk 5 Lot 7 Agan Homes, East Phase Bd. Res. No. 50 dtd. 0600 LENY T. LAMPUTI 11, Sta. Cruz, City of Koronadal June 7, 2004 31-Dec-06 15-Apr-08 31-Dec-10 47 Mahogany Street, Nova Tierra, Bd. Res. No. 50 dtd. 0601 LEONARDO B. CHEE Lanag, Davao City June 7, 2004 31-Dec-06 2-Apr-08 31-Dec-10 Bonifacio Cor. Ledesma Sts., Ozamiz Bd. Res. No. 50 dtd. 0602 LILIBETH B. JANDUG City June 7, 2004 31-Dec-06 Unit 503 Bldg., M MRB C-5 Codominium, Brgy., Ususan, Taguig Bd. Res. No. 50 dtd. 0603 MA. FILIPINA R. MENDIORO City June 7, 2004 31-Dec-06 8-Oct-07 31-Dec-09 118 Carolina Ave., Carolina Village, Bd. Res. No. 50 dtd. 0604 MA. TERESA M. MANLUGON Antipolo City June 7, 2004 31-Dec-06 Lot 1 Blk 15 1st St., Trinidad Homes, Bd. Res. No. 50 dtd. 0605 MELLICENT FAJATIN-MONTOYA Manggahan, Pasig City June 7, 2004 31-Dec-06 6-Sep-07 31-Dec-09 Pacita Complex, Phase 1, Blk 21, Lot 9, Bd. Res. No. 50 dtd. 0606 PACITA L. MORALES San Pedro, Laguna June 7, 2004 31-Dec-06 16-Nov-06 31-Dec-09 CPAR Bldg., 837 F. Cayco St., Bd. Res. No. 50 dtd. 0607 PEDRO P. GUERRERO Sampaloc, Manila June 7, 2004 31-Dec-06 2-Mar-07 31-Dec-09 Purok 1, C. M. Recto St., La Filipina, Bd. Res. No. 50 dtd. 0608 PRISCILA P. VALEROSO-GERVACIO Tagum City June 7, 2004 31-Dec-06 6-Nov-07 31-Dec-09 068 Aparante Ave., Soriano Subd., City Bd. Res. No. 50 dtd. 0609 PEPE L. CAILING Heights, General Santos City June 7, 2004 31-Dec-06 29-Jan-07 31-Dec-09 89 Ilang-ilang Circle, Don Pedro Village, Bd. Res. No. 50 dtd. 0610 PRISCILA S. ZARSUELO Marulas, Valenzuela City June 7, 2004 31-Dec-06 Bd. Res. No. 50 dtd. 0611 REINERIO F. PESCASIOSA Caano, Kalibo, Aklan June 7, 2004 31-Dec-06 38 Estacio Subdivision, Martires, Bd. Res. No. 50 dtd. 0612 RICARDO I. ISIDRO Pateros June 7, 2004 31-Dec-06 28-Jan-08 31-Dec-10 Blk 8 Lot 6 Cherry Homes 1, Bd. Res. No. 50 dtd. 0613 RIZALDY P. ZAMORA Mmambog, Bacoor, Cavite June 7, 2004 31-Dec-06 Room 204 C & C Building, J. C. Aquino Bd. Res. No. 50 dtd. 0614 VIRGILITA U. COMEDOY-HECHENOVA Avenue, Butuan City 8600 June 7, 2004 31-Dec-06 29-Jan-07 31-Dec-09 2nd Floor, RC Bldg., Doña Soledad Bd. Res. No. 50 dtd. 0615 HERNANDEZ, RECOMITE & CO. Ave., Parañaque City June 7, 2004 31-Dec-06 3rd Floor Tanco Bldg., 55 Timog Bd. Res. No. 51 dtd. 0616 ALMA Z. AGGABAO Avenue Cor. T. Morato, Quezon City June 7, 2004 31-Dec-06 28-Jan-08 31-Dec-10 162 Legaspi St., Legaspi Village, Makati Bd. Res. No. 51 dtd. 0617 AMBROCIA DE GUZMAN-CANCIO City June 7, 2004 31-Dec-06 12-May-08 31-Dec-10

Page 19 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of November 30, 2008

PREVIOUS ACCREDITATION REG. BR. NO. EXPIRY V A L I D I T Y REMARKS NO. NAME OF FIRM ADDRESS DATE DATE From To 2nd Floor, ICS Bldg., tiano-Montalvan, Bd. Res. No. 51 dtd. 0618 CARMEN L. KU Cagayan de Oro City June 7, 2004 31-Dec-06 9-Jan-08 31-Dec-10 No. 38-M Canaco Bldg., General Luna Bd. Res. No. 51 dtd. 0619 CONSUELO C. RICO St., Naga City June 7, 2004 31-Dec-06 8-Oct-07 31-Dec-09 A-37 North Bay Commercial Center H- Bd. Res. No. 51 dtd. 0620 DENNIS ARIEL F. TAN Lopez Blvd., Balut, Tondo, Manila June 7, 2004 31-Dec-06 6-Sep-07 31-Dec-09 216 Malagasang 11-A, Imus, Cavite Bd. Res. No. 51 dtd. 0621 DOMCIELY A. VASQUEZ 4103 June 7, 2004 31-Dec-06 6-Sep-07 31-Dec-09 3rd Floor Tanco Bldg., 55 Timog Bd. Res. No. 51 dtd. 0622 EDITH S. SIOSON Avenue Cor. T. Morato, Quezon City June 7, 2004 31-Dec-06 28-Jan-08 31-Dec-10 2nd Floor, Doña Nena Bldg., Sabang, Bd. Res. No. 51 dtd. 0623 EDITHA C. DELA CRUZ Baliuag, Bulacan June 7, 2004 31-Dec-06 11-Sep-07 31-Dec-09 Unit 5-4 B. Crismor Bldg., 29 Araneta Bd. Res. No. 51 dtd. 0624 EDNA F. GOLLA Ave., Quezon City June 7, 2004 31-Dec-06 2-Apr-08 31-Dec-10 Rocka Village, Phase 2 Annex, Sta. Bd. Res. No. 51 dtd. 0625 FERDINAND S. BALIS Rita, Guiguinto, Bulacan June 7, 2004 31-Dec-06 Bd. Res. No. 51 dtd. 0626 GINA P. NATIVIDAD 714 B Montaña St., Sampaloc, Manila June 7, 2004 31-Dec-06 6-Sep-07 31-Dec-09 Bd. Res. No. 51 dtd. 0627 HENRY J. VIÑAS 2533 Aurora St., Pasay City June 7, 2004 31-Dec-06 Gonzales Subd., Bula, General Santos Bd. Res. No. 61 dtd. 0628 ISABELITA CHUA-ANG City Sept. 12, 2006 31-Dec-09 1-Jan-10 31-Dec-12 Unit 21, Goldloop Tower A Josemaria Escriva Drive, Ortigas Center, Pasig Bd. Res. No. 51 dtd. 0629 JESUS B. LAPUZ City June 7, 2004 31-Dec-06 26-Sep-07 31-Dec-09 378 Rayos Compound, Dr. Sixto Bd. Res. No. 51 dtd. 0630 JOSE C. GLIANE JR. Antonio Avenue, Rosario, Pasig City June 7, 2004 31-Dec-06 6-Sep-07 31-Dec-09 2019 Central Road, Raminel Subd., T. Bd. Res. No. 51 dtd. 0631 JOSE I. SAGUN Santiago St., Valenzuela City June 7, 2004 31-Dec-06 2-Mar-07 31-Dec-09 41 Emerald St., Greenheights Village, Bd. Res. No. 51 dtd. 0632 LIGAYA A. MAMARIL Sucat, Parañaque City June 7, 2004 31-Dec-06 Rm. 406-D Regina Bldg., 410 Escolta Bd. Res. No. 51 dtd. 0633 MA. ANA D. PELAYO St., Binondo, Manila June 7, 2004 31-Dec-06

MA. CONCEPCION CHONA M. MALEDEO- Bd. Res. No. 51 dtd. 0634 DETIQUIZ 40 Magsaysay Avenue, Teresa, Rizal June 7, 2004 31-Dec-06 28-Jan-08 31-Dec-10 722 Abacan Subd., Calicanto, Batangas Bd. Res. No. 51 dtd. 0635 MA. THERESA R. DELA ROCA City June 7, 2004 31-Dec-06 6-Sep-07 31-Dec-09 Bd. Res. No. 51 dtd. 0636 MARIETTA M. ABUEL 7 Inocando St., Santol, Quezon City June 7, 2004 31-Dec-06 36 Linggo St., Landcom Village, Sta. Bd. Res. No. 51 dtd. 0637 MANUEL G. DE MESA Mesa, Manila June 7, 2004 31-Dec-06 Bd. Res. No. 51 dtd. 0638 NARCISA C. VERDERA 247 A. Bacood St., Sta. Mesa, Manila June 7, 2004 31-Dec-06 10-Apr-08 31-Dec-10 8th Floor, Vernida IV Bldg., 128 L. P. Bd. Res. No. 51 dtd. 0639 NELIA A. DECEPIDA Leviste St., Salcedo Village, Makati City June 7, 2004 31-Dec-06 8-Nov-07 31-Dec-09 4 A San Marcelino St., Plainview, Bd. Res. No. 51 dtd. 0640 RENATO B. MAISOG Mandaluyong City June 7, 2004 31-Dec-06 27-Sep-07 31-Dec-09 Unit 54 Goldloop B, JM Escriva Drive, Bd. Res. No. 51 dtd. 0641 RHODORA L. ONGCO Ortigas Center, Pasig City June 7, 2004 31-Dec-06 28-Jan-08 31-Dec-10

NIERE, RARA AND ASSOCIATES (Formerly: Bd. Res. No. 51 dtd. 0642 RODRIGO O. NIERE) Kalasungay, Malaybalay, Bukidnon June 7, 2004 31-Dec-06 6-Sep-07 31-Dec-09

RUBY C. CHUA R-408, 596 Juan Luna St., Binondo, Bd. Res. No. 51 dtd. 0643 (Formerly: RUBY T. CHU) Manila June 7, 2004 31-Dec-06 29-Jan-07 31-Dec-09 Bd. Res. No. 51 dtd. 0644 SANTIAGO G. CABANGON 942 Castañeda St., Mandaluyong City June 7, 2004 31-Dec-06 Purok St., Gabriel, Zone III, City of Bd. Res. No. 51 dtd. 0645 TESSIE N. PINEDA Koronadal, South Cotabato June 7, 2004 31-Dec-06 11-Sep-07 31-Dec-09 Unit C, Peter's Compound, Bantayan Bd. Res. No. 51 dtd. 0646 TRINIDAD LAURENARIA AQUINO Road, Palingon, Tipas, Taguig June 7, 2004 31-Dec-06 Unit 515 Crowne Bay Tower, Roxas Bd. Res. No. 51 dtd. 0647 RODRIGUEZ, SUAN & CO. Boulevard, Parañaque City June 7, 2004 31-Dec-06 20-Sep-07 31-Dec-09

RSANTIAGO, PDELOSSANTOS, Rm. 603 ECCOI Bldg., 97 E. Rodriguez Bd. Res. No. 51 dtd. 0648 MVERSOZA & COMPANY Ave., Quezon City June 7, 2004 31-Dec-06 27-Sep-07 31-Dec-09 Lot 4 Blk 5 Central City Subd., Legaspi Bd. Res. No. 52 dtd. 0649 ABNER A. TY City June 9, 2004 31-Dec-06 20-Sep-07 31-Dec-09 TSVJ Bldg., Crispina Avenue Pamplona Bd. Res. No. 52 dtd. 0650 AIDA D. ALON III, Las Piñas City June 9, 2004 31-Dec-06 Bldg., R. Magsaysay Avenue, Davao Bd. Res. No. 52 dtd. 0651 ALLAN M. BASARTE City June 9, 2004 31-Dec-06 26-Sep-07 31-Dec-09 Bd. Res. No. 52 dtd. 0652 CELSO A. MONDEJAR Malvar St., Kabacan, North Cotabato June 9, 2004 31-Dec-06 14-Sep-07 31-Dec-09

Page 20 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of November 30, 2008

PREVIOUS ACCREDITATION REG. BR. NO. EXPIRY V A L I D I T Y REMARKS NO. NAME OF FIRM ADDRESS DATE DATE From To 84 Magat Salamat St., Project 4, Bd. Res. No. 52 dtd. 0653 CRISTINA CUSTODIO-DIVINO Quezon City June 9, 2004 31-Dec-06 3-Oct-07 31-Dec-09 Bd. Res. No. 52 dtd. 0654 EDDIE R. PAMUSPUSAN Bantay, Ilocos Sur 2727 June 9, 2004 31-Dec-06 11-Sep-07 31-Dec-09 Bd. Res. No. 52 dtd. 0655 ELSA P. LEGASPI-MONDEJAR Lapu-lapu Vinzon Sts., Digos City June 9, 2004 31-Dec-06 Quezon Avenue, City of San Fernando, Bd. Res. No. 52 dtd. 0656 ERLINDO N. LICUP La Union June 9, 2004 31-Dec-06 17-Apr-08 31-Dec-10 Blk 14 Lot 23 Poland St., Veraville Classic, M. Alvarez Ave., Talon, Las Bd. Res. No. 52 dtd. 0657 ELVERA D. BORROMEO Pinas City June 9, 2004 31-Dec-06 Bd. Res. No. 52 dtd. 0658 ENRICO B. REYES 90 West Point St., Cubao, Quezon City June 9, 2004 31-Dec-06 Bd. Res. No. 52 dtd. 0659 GLENN F. MARQUEZ 725 Lopez Jaena St., Ormoc City, Leyte June 9, 2004 31-Dec-06 26-Sep-07 31-Dec-09 Blk 26 Lot 15 Sta. Ana Ave., Sta. Rosa Bd. Res. No. 52 dtd. 0660 LYN B. BALIBOL Subd., Tagbag, Jaro, Iloilo City June 9, 2004 31-Dec-06 5-Sep-08 31-Dec-10 2nd Floor, Ormoc City, Superdome, Bd. Res. No. 52 dtd. 0661 MANUEL M. PASCUAL Ormoc City June 9, 2004 31-Dec-06 17-Sep-07 31-Dec-09 Bd. Res. No. 52 dtd. 0662 NEVA D. TOGONON 14 William Ext., Pilarville, Quezon City June 9, 2004 31-Dec-06 Blk 21 Lot 4 Ph3E1, Langanay St., Bd. Res. No. 52 dtd. 0663 PRIMA B. GARCIA Kaunlaran Village, Caloocan City June 9, 2004 31-Dec-06 Bd. Res. No. 52 dtd. 0664 RIZALINO B. CUÑA 85 Barrio Malis, Guiguinto, Bulacan June 9, 2004 31-Dec-06 Ground Floor, Roy Maris Bldg., 0011 Pinesville St., San Miguel, Iligan City Bd. Res. No. 52 dtd. 0665 SOTERO Q. TRINIDAD 9200 June 9, 2004 31-Dec-06 28-Jan-08 31-Dec-10 Lot 3 Blk 3 Romarosa Townhomes, Bd. Res. No. 52 dtd. 0666 SONNY S. BONILLA Luzon Ave., Quezon City June 9, 2004 31-Dec-06 29-Jan-07 31-Dec-09 Bd. Res. No. 52 dtd. 0667 STEPHEN CO 1622 F. Fuertas St., Sta. Cruz, Manila June 9, 2004 31-Dec-06

KL SIY & ASSOCIATES Unit 607 Prestige Tower Condominium Bd. Res. No. 52 dtd. 0668 (Formerly: KLS & PARTNERS) Emeral Ave., Ortigas Center, Pasig City June 9, 2004 31-Dec-06 20-Sep-07 31-Dec-09

Auturo O. Cua (Acc. 4185 per BR No. 146 dtd. Sept. 5, ROMULO, CUA, JUMAQUIO & 320 Narra St., Rainbow Village, No. 5 Bd. Res. No. 52 dtd. 2008) withdrawn from 0669 ASSOCIATES Bagumbong, Caloocan City June 9, 2004 31-Dec-06 partnership.

2F Royal Bay Terrace Condominium, U. Bd. Res. No. 53 dtd. 0670 F. B. DEL ROSARIO JR., & CO. N. Ave., Cor. Cortafa St., Ermita, Manila June 9, 2004 31-Dec-06 17-Apr-08 31-Dec-10 UCCP Compound Rizal St., Brgy., 7-A Bd. Res. No. 53 dtd. 0671 F.S. ANDRES & COMPANY Laoag City 2900 June 9, 2004 31-Dec-06 11-Sep-07 31-Dec-09 7761 Facundo St., Unit 205 Doña Nena Bd. Res. No. 53 dtd. 0672 MANGAY-AYAM LIM & CO. Mansion, Pio Del Pilar, Makati City June 9, 2004 31-Dec-06 6-Nov-07 31-Dec-09 42 Jane de Joya St., BFRV, Las Piñas Bd. Res. No. 53 dtd. 0673 RAFAEL, RAFAEL & ASSOCIATES City June 9, 2004 31-Dec-06 St. Luis Compound, Brgy. 50 Buttong, Bd. Res. No. 53 dtd. 0674 QUEZADA, ADORA & CO. Laoag City June 9, 2004 31-Dec-06 11-Sep-07 31-Dec-09 Bd. Res. No. 72 dtd. 0675 CARLO B. SABADO 12 Daproza St., General Santos City Sept 15, 2004 31-Dec-06 8-Sep-06 31-Dec-09 273 Santolan Road, San Juan, Metro Bd. Res. No. 72 dtd. 0676 DAISY BELLE M. CABAL Manila Sept 15, 2004 31-Dec-06 65 Antique St., Bago Bantay, Quezon Bd. Res. No. 72 dtd. 0677 IMELDA MARTIN - RAMOS City Sept 15, 2004 31-Dec-06 31-Jan-07 31-Dec-09 525 Rafael Palma St., San Antonio, Bd. Res. No. 72 dtd. 0678 JAYDEE P. CAPARAS Cavite City Sept 15, 2004 31-Dec-06 28-Jan-08 31-Dec-10 96 C. Sanchez St., Tinajeros, Malabon Bd. Res. No. 72 dtd. 0679 MELODY M. CALIWAG City Sept 15, 2004 31-Dec-06 8-Nov-07 31-Dec-09 3rd Floor Odabas Bldg., 12 Daproza Bd. Res. No. 72 dtd. 0680 OSCAR F. SABADO St., General Santos City Sept 15, 2004 31-Dec-06 8-Sep-06 31-Dec-09 49-D Switzerland St., Better Living Subd., Brgy. Don Bosco, Parañaque Bd. Res. No. 73 dtd. 0681 ARMANDO T. FERNANDO City Sept 15, 2004 31-Dec-06 11-Sep-07 31-Dec-09 Bd. Res. No. 73 dtd. 0682 AUSTRIA P. PEPITO 9-A Concepcion St., Mandaluyong City Sept 15, 2004 31-Dec-06 12-May-08 31-Dec-10 c/o Bookmart, Osmeña Avenue, Kalibo, Bd. Res. No. 73 dtd. 0683 ESTRELLA A. BALLEDOS Aklan Sept 15, 2004 31-Dec-06 Bd. Res. No. 73 dtd. 0684 EUGENIA R. DIAZ 12 E. Jacinto St., Lucban, Quezon Sept 15, 2004 31-Dec-06

Page 21 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of November 30, 2008

PREVIOUS ACCREDITATION REG. BR. NO. EXPIRY V A L I D I T Y REMARKS NO. NAME OF FIRM ADDRESS DATE DATE From To Bd. Res. No. 73 dtd. 0685 GODOFREDO L. GRAN, SR. Rosa Vayson Maningcol, Ozamiz City Sept 15, 2004 31-Dec-06 5-Sep-08 31-Dec-10 Blk 31 Lot 26 BF Resort Village, Las Bd. Res. No. 73 dtd. 0686 JOSE P. LLOPIS Piñas City Sept 15, 2004 31-Dec-06 18-Jul-08 31-Dec-10 75 Kalipayan St., Sagkahan, Tacloban Bd. Res. No. 73 dtd. 0687 JOSE G. REYES Leyte 6500 Sept 15, 2004 31-Dec-06

619 Diamond St., Carpa Village Subd., Bd. Res. No. 73 dtd. 0688 MA. JOSEFINA JOCELYN C. GONZALES Sabang, Baliuag, Bulacan Sept 15, 2004 31-Dec-06 11-Sep-07 31-Dec-09 269 Purok 4, Sta. Isabel Malolos City, Bd. Res. No. 73 dtd. 0689 RODOR M. PARAISO Bulacan Sept 15, 2004 31-Dec-06 3-Oct-07 31-Dec-09 726 Lerma St., Gagalangin, Tondo, Bd. Res. No. 73 dtd. 0690 SARAPIO M. CATIIS Manila Sept 15, 2004 31-Dec-06 10-Nov-06 31-Dec-09 SIR 82 Phase 1, New Matina, Davao Bd. Res. No. 73 dtd. 0691 SUSAN BELO-PASAQUIAN City Sept 15, 2004 31-Dec-06 14-Sep-07 31-Dec-09 Gonzales Subdivision, General Bula, Bd. Res. No. 61 dtd. 0692 TIMORAY T. ANG Santos City Sept. 12, 2006 31-Dec-09 1-Jan-10 31-Dec-12 Blk 13 Lot 1 Magdalena Ext., Phase II, Villa Sta. Barbara, Sta Barbara, Bd. Res. No. 74 dtd. 0693 AMALIA U. GIRON-DELA CRUZ Pangasinan Sept 15, 2004 31-Dec-06 6-Nov-07 31-Dec-09 40 Balagtas St., Pamplona, Las Piñas Bd. Res. No. 74 dtd. 0694 ANGELINA P. UY - VICTA City Sept 15, 2004 31-Dec-06 1-Jan-07 31-Dec-09 Bd. Res. No. 74 dtd. 0695 ARMANDO C. MANALO Balisong, Taal, Batangas Sept 15, 2004 31-Dec-06 1-Jan-07 31-Dec-09 4508 A. Magnolia St., Gen. T. De Leon, Bd. Res. No. 74 dtd. 0696 AUREA B. TULIO Valenzuela City Sept 15, 2004 31-Dec-06 Bd. Res. No. 74 dtd. 0697 JERICHO P. ORLINA 7850 , Makati City Sept 15, 2004 31-Dec-06 Rm. 14 Eusebio Bldg., General Hizon Avnue, City of San Fernando, Bd. Res. No. 74 dtd. 0698 CASTRO CASTRO & CO. Pampanga Sept 15, 2004 31-Dec-06 11-Sep-07 31-Dec-09 10571 San Pedro St., Cabilang, Bd. Res. No. 75 dtd. 0699 DANTE M. LAYOS Baybay, Carmona, Cavite Sept 15, 2004 31-Dec-06 2nd Floor, Roy Bldg., A. B. Fernandez Bd. Res. No. 75 dtd. 0700 EDITHA B. SORIANO Ave., Dagupan City Sept 15, 2004 31-Dec-06 8-Oct-07 31-Dec-09 2nd Floor, Arquiza Bldg., Guiwan Bd. Res. No. 75 dtd. 0701 ELIZABETH T. ARQUIZA-PARREÑO Highway, Guiwan, Zamboanga City Sept 15, 2004 31-Dec-06 29-Jan-07 31-Dec-09 Rm. 312 Burke Bldg., Burke St., Bd. Res. No. 75 dtd. 0702 ENRIQUE S. VALERIO Escolta, Manila Sept 15, 2004 31-Dec-06 8-Nov-07 31-Dec-09 16 Gold St., Camella Homes IV, Las Bd. Res. No. 75 dtd. 0703 ELVIRA L. MIRANDA-VALEZ Pinas City Sept 15, 2004 31-Dec-06 Ilao Bldg., National Highway, Barangay Bd. Res. No. 75 dtd. 0704 GLORIA M. REYES-FAJARDO Poblacion, City of Tacurong Sept 15, 2004 31-Dec-06 29-Jan-07 31-Dec-09 Magallanes Iraya St., Daet, Camarines Bd. Res. No. 75 dtd. 0705 HAIDEE O. BOMBASE-ONG Norte Sept 15, 2004 31-Dec-06 8-Nov-07 31-Dec-09 Unit 238 Cityland Pioneer Condominium, Pioneer St., Bd. Res. No. 75 dtd. 0706 JULITA A. TAMAYAO Mandaluyong City Sept 15, 2004 31-Dec-06 28-Jan-08 31-Dec-10 60 Mallow St., Del Nacia Ville 3, Bd. Res. No. 75 dtd. 0707 MA. GENITA D. CASTOLO Talipapa, Novaliches, Quezon City Sept 15, 2004 31-Dec-06 8-Oct-07 31-Dec-09 Bd. Res. No. 75 dtd. 0708 MARCELO G. MUÑOZ III 169 Brgy., Real I, Bacoor, Cavite Sept 15, 2004 31-Dec-06 394 Shaw Boulevard, Mandaluyong Bd. Res. No. 75 dtd. 0709 MARILYN SARDANA-DE PAZ City Sept 15, 2004 31-Dec-06 4-Sep-07 31-Dec-09 Phase 3, Camella Homes, Springville Bd. Res. No. 75 dtd. 0710 MARITES S. GEMORA City, Molino, Bacoor, Cavite Sept 15, 2004 31-Dec-06 1-Jan-07 31-Dec-09 Unit 13 K-Pointe Commercial Center, Bd. Res. No. 75 dtd. 0711 MELANY R. GONZALES Pilahan, Sabang Lipa City Sept 15, 2004 31-Dec-06 Bd. Res. No. 75 dtd. 0712 MIRIAM S. SADIWA Daykitin, Buenavista, Marinduque Sept 15, 2004 31-Dec-06 11-Sep-07 31-Dec-09 869 Dahlia St., Queens Row West, Bd. Res. No. 75 dtd. 0713 O. HOWARD B. PALILEO Bacoor, Cavite Sept 15, 2004 31-Dec-06

B8 L4 Emilio Jacinto St., Cherry Homes Bd. Res. No. 75 dtd. 0714 RACHEL S. VILLANUEVA-GO Subd. I, Manbong 1, Bacoor, Cavite Sept 15, 2004 31-Dec-06 167 2nd St., 6th Ave., Grace Park, Bd. Res. No. 75 dtd. 0715 RODOLFO C. ESQUIVEL Caloocan City Sept 15, 2004 31-Dec-06 8-Oct-07 31-Dec-09 Bd. Res. No. 75 dtd. 0716 ROGER B. VILLA Sorosoro Ibaba, Batangas City 4200 Sept 15, 2004 31-Dec-06 1-Jan-07 31-Dec-09 58 Kalinisan St., Gulod Novaliches, Bd. Res. No. 75 dtd. 0717 SABRINA F. RONQUILLO Quezon City Sept 15, 2004 31-Dec-06

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

Page 22 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of November 30, 2008

PREVIOUS ACCREDITATION REG. BR. NO. EXPIRY V A L I D I T Y REMARKS NO. NAME OF FIRM ADDRESS DATE DATE From To

2 Doña Gloria Avenue, Villa Gloria Bd. Res. No. 75 dtd. 0719 SICANGCO, MENOR VILLANUEVA & CO. Subdivision, Angeles City, Pampanga Sept 15, 2004 31-Dec-06 20-Sep-07 31-Dec-09 Suite 100 Ground Floor, ACRE Bldg., 137 Malakas St., Brgy. Central, Diliman, Bd. Res. No. 75 dtd. 0720 TATO, GISON, TAN & CO. Quezon City Sept 15, 2004 31-Dec-06

MASILAG AND ASSOCIATES Unit 610 Cityland 10 Tower 1, H. V. Bd. Res. No. 75 dtd. 0721 (Formerly: VELASCO, MASILAG & CO.) Dela Costa, Ayala North, Makati City Sept 15, 2004 31-Dec-06 11-Sep-07 31-Dec-09 600-602 Elcano St., Corner San Bd. Res. No. 76 dtd. 0722 ANDRE G. SIATON Nicolas, Binondo, Manila Sept 15, 2004 31-Dec-06 28-Jan-08 31-Dec-10 Unit B, Quadrillon Villas, 164 F. Benitez Bd. Res. No. 76 dtd. 0723 CHRISTINA Y. DAM St., San Juan, Metro Manila Sept 15, 2004 31-Dec-06 11-Sep-07 31-Dec-09 Starboss St., Davao Farms Village, Bd. Res. No. 76 dtd. 0724 CORNELIO G. HOYLAR Brgy. Lapu-Lapu, Davao City Sept 15, 2004 31-Dec-06 29-Jan-07 31-Dec-09 5-B Speaker Perez St., Sta. Mesa Bd. Res. No. 76 dtd. 0725 EMERITA C. LIM Heights, Quezon City Sept 15, 2004 31-Dec-06 Bd. Res. No. 76 dtd. 0726 FLORIDA J. MAGDAMIT St. Agnes Village, Brgy. 17 Legaspi City Sept 15, 2004 31-Dec-06 c/o EdJ Motor Parts Ent. Roxas Bd. Res. No. 76 dtd. 0727 FLORIVEL M. DE JESUS Avenue, Isabela, Basilan Sept 15, 2004 31-Dec-06 20-Sep-07 31-Dec-09 Bd. Res. No. 76 dtd. 0728 FRANCISCO P. TESORERO 41 Ponciano Reyes St., Davao City Sept 15, 2004 31-Dec-06 Bd. Res. No. 76 dtd. 0729 JAIME A. GAMBOA 2504 San Marcos, Agoo, La Union Sept 15, 2004 31-Dec-06 28-Jan-08 31-Dec-10 B2 L 33 Miramonte Th., Pit-os, Cebu Bd. Res. No. 76 dtd. 0730 LEONITO G. GRACIANO City Sept 15, 2004 31-Dec-06 26-Sep-07 31-Dec-09 Room 306 Rasver Bldg. 424 E. Rodriguez Sr. Ave., Cubao, Quezon Bd. Res. No. 76 dtd. 0731 MAE M. GACRAMA City Sept 15, 2004 31-Dec-06 Bd. Res. No. 76 dtd. 0732 NENITA R. MILANA 2620 Estrada 3rd, Digos City Sept 15, 2004 31-Dec-06 28-Jan-08 31-Dec-10 Bd. Res. No. 76 dtd. 0733 PURIFICACION A. DY 513 Prudencio St., Sampaloc, Manila Sept 15, 2004 31-Dec-06 Blk 12 Lot 16 Malesido Homes II, San Bd. Res. No. 76 dtd. 0734 RENEMILL V. TIMARIO Isidro, Genral Santos City Sept 15, 2004 31-Dec-06 Bd. Res. No. 76 dtd. 0735 ROBERTO L. TORRES 761 D. Jakosalem St., Cebu Sept 15, 2004 31-Dec-06 550 Villa Sta. Maria, Sta. Maria, Bd. Res. No. 76 dtd. 0736 SUSANA A. AGUISANDA Zamboanga City Sept 15, 2004 31-Dec-06 15-Sep-07 31-Dec-09

Unit 1905 Tower A The Regalia Park Change in partnership name OCAMPO, MENDOZA, LEONG, LIM & CO. Towers, 150 P. Tuazon Boulevard, was approved per BR No. 0737 (Formerly: OCAMPO, MENDOZA & CO.) Cubao, Quezon City 29-Jan-07 31-Dec-09 72 dtd. April 4, 2008 41 Times St., West Triangle, Quezon Bd. Res. No. 77 dtd. 0738 ARTEMIO A. PASCUAL City Sept 15, 2004 31-Dec-06 29-Jan-07 31-Dec-09 3H St. Joseph Commercial, National Bd. Res. No. 77 dtd. 0739 ERLY B. MERCADO Highway, Tubigan, Biñan, Laguna Sept 15, 2004 31-Dec-06 29-Jan-07 31-Dec-09 78 Corner Gabaldon & Burgos Sts., Bd. Res. No. 77 dtd. 0740 LALAINE L. FABIAN Cabanatuan City Sept 15, 2004 31-Dec-06 11-Sep-07 31-Dec-09

Manabat St., San Antonio, Biñan, Bd. Res. No. 77 dtd. 0741 MA. ROSITA G. ALON-DIMACULANGAN Laguna Sept 15, 2004 31-Dec-06 1-Jan-07 31-Dec-09 Blk 2 Lot 1 Phase 3 C Cypress St., Palmera Homes, Sta. Monica, Bd. Res. No. 77 dtd. 0742 MA. ROSARIO R. BRIONES-MANALANG Novaliches, Quezon City Sept 15, 2004 31-Dec-06 5-Sep-08 31-Dec-10 Bd. Res. No. 77 dtd. 0743 RAYMOND O. SABADO 01 Balagtas St., General Santos City Sept 15, 2004 31-Dec-06 1-Jan-07 31-Dec-09 4th Floor CDC Bldg., 1195 Ma. Orosa Bd. Res. No. 77 dtd. 0744 RICKY M. LINA St., Ermita, Manila Sept 15, 2004 31-Dec-06 8-Nov-07 31-Dec-09 Bd. Res. No. 77 dtd. 0745 REMEDIOS V. TUAZON 176 Imelda St., Brgy., Cabanatuan City Sept 15, 2004 31-Dec-06 9-Jan-08 31-Dec-10 Sta. Rosa Commercial Complex, Sta. Bd. Res. No. 77 dtd. 0746 PRISCILLA B. CANICOSA Rosa, Laguna Sept 15, 2004 31-Dec-06 28-Jan-08 31-Dec-10 Unit 1016 Cityland Shaw Tower, Shaw Blvd., cor. Francis St., Mandaluyong Bd. Res. No. 77 dtd. 0747 CABARRUS PUNZALAN & ASSOCIATES City Sept 15, 2004 31-Dec-06

DELA CRUZ, MERCADO AND Unit J, No. 8 Basibas St., San Juan, Bd. Res. No. 77 dtd. 0748 ASSOCIATES Metro Manila Sept 15, 2004 31-Dec-06 120-C Sta. Magdalena St., SAV-14, San Bd. Res. No. 78 dtd. 0749 CARLOMAGNO B. DELA CRUZ Isidro, Parañaque City Sept 15, 2004 31-Dec-06 26 8th St., UPS 5 Sucat, Parañaque Bd. Res. No. 78 dtd. 0750 LAGRIMAS N. ONG City Sept 15, 2004 31-Dec-06 1-Jan-07 31-Dec-09 Roseville Subd., Moreno District Purok Ubas, Brgy., Gubat, Daet, Camarines Bd. Res. No. 78 dtd. 0751 MADELON B. LEE Norte 460 Sept 15, 2004 31-Dec-06 17-Sep-07 31-Dec-09

Page 23 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of November 30, 2008

PREVIOUS ACCREDITATION REG. BR. NO. EXPIRY V A L I D I T Y REMARKS NO. NAME OF FIRM ADDRESS DATE DATE From To Bd. Res. No. 61 dtd. 0752 MINDA U. CHUA Leon Llido St., General Santos City Sept. 12, 2006 31-Dec-09 1-Jan-10 31-Dec-12 4 Turingan St., Centro East, Santiago Bd. Res. No. 78 dtd. 0753 MIRASOL M. RAMOS City Sept 15, 2004 31-Dec-06 11-Sep-07 31-Dec-09 3rd Floor, 208 Almirante Bldg., A. Velez Luna Streets, 9000 Cagayan de Oro Bd. Res. No. 86 dtd. 0754 ARNEL A. CALUBAG City Oct. 5, 2004 31-Dec-06 Bd. Res. No. 86 dtd. 0755 BELEN R. GELLEGAN Bogo, Pagadian City Oct. 5, 2004 31-Dec-06 11-Sep-07 31-Dec-09 Room 351 Colon Development Corp. Bd. Res. No. 86 dtd. 0756 CONCESA P. GIMONGALA Bldg., Osmeña Blvd., Cebu City Oct. 5, 2004 31-Dec-06 17-Apr-08 31-Dec-10 4th Floor., Florentine Bldg., Bonifacio Bd. Res. No. 86 dtd. 0757 DELMA C. GENTAPAN St., Davao City Oct. 5, 2004 31-Dec-06 Rm. 303 3rd Floor, De Leon Bldg., Bd. Res. No. 86 dtd. 0758 FELIX C. ORIO Pabayo-Pacana Sts., Cagayan de Oro Oct. 5, 2004 31-Dec-06 6-Nov-07 31-Dec-09 2nd Floor, IRM Bldg., Roxas Ave., Bd. Res. No. 86 dtd. 0759 FRIVALDO F. OROCEO Roxas City Oct. 5, 2004 31-Dec-06 2-Mar-07 31-Dec-09 Bd. Res. No. 86 dtd. 0760 FLORENTINO P. ROLDAN 35 Fajardo Extension, Jaro, Iloilo City Oct. 5, 2004 31-Dec-06 27-Sep-07 31-Dec-09 4th Flr., Florentine Bldg., A. Bonifacio Bd. Res. No. 86 dtd. 0761 GIRARD P. ALAG St., Davao City Oct. 5, 2004 31-Dec-06 29-Jan-07 31-Dec-09 Bd. Res. No. 86 dtd. 0762 JANET A. BANDONG Bilis, Burgos, La Union Oct. 5, 2004 31-Dec-06 4th Flr., Florentine Bldg., A. Bonifacio Bd. Res. No. 86 dtd. 0763 JULIETO C. MEJOS St., Davao City Oct. 5, 2004 31-Dec-06 Bay 9, Pelaez Sports Center, A. Velez Bd. Res. No. 86 dtd. 0764 MANSUETA L. PACANA St., Cagayan de Oro City Oct. 5, 2004 31-Dec-06 28-Jan-08 31-Dec-10 Mayor Building, 165 Bonifacio St., Bd. Res. No. 86 dtd. 0765 MARIAFIRMA C. BIÑAN-CARTAGENA Davao City Oct. 5, 2004 31-Dec-06 2-Mar-07 31-Dec-09 Bd. Res. No. 86 dtd. 0766 MICHAEL A. MACHICA 204 P. Burgos St. Tacloban, Leyte 6500 Oct. 5, 2004 31-Dec-06 8-Oct-07 31-Dec-09 Bd. Res. No. 86 dtd. 0767 PEDRO R. MANAYON, JR. Jamerlan Bldg., Iznart St. Iloilo City Oct. 5, 2004 31-Dec-06 28-Jan-08 31-Dec-10 2nd Floor Caba Public Market Caba, La Bd. Res. No. 86 dtd. 0768 REUBEN A. MANONGDO Union 2502 Oct. 5, 2004 31-Dec-06 Bd. Res. No. 86 dtd. 0769 RICARDO A. VIDAMO Km. 6 Tahimik Ave., Matina, Davao City Oct. 5, 2004 31-Dec-06 27-Sep-07 31-Dec-09 1151 Sison Ave., Sison Subd., Tagum Bd. Res. No. 86 dtd. 0770 VIRGILIO M. BATUIGAS City Oct. 5, 2004 31-Dec-06 Bd. Res. No. 86 dtd. 0771 ZOSIMO JESSE H. CEBEDO KaamiñO St., Ozamiz City Oct. 5, 2004 31-Dec-06 6-Nov-07 31-Dec-09 Baseline Complex, Juana Osmeña St., Bd. Res. No. 86 dtd. 0772 EULALIO J. MINERVA & CO. Cebu City Oct. 5, 2004 31-Dec-06 Rm. 301, Astron Gestus Building, Bd. Res. No. 86 dtd. 0773 E. R. SARCAUGA & CO. Gorordo Avenue, Cebu City Oct. 5, 2004 31-Dec-06 28-Jan-08 31-Dec-10 Bd. Res. No. 110 dtd. 0774 ALLAN S. CUBERO Telaje, Tandag, surigao del Sur Oct. 21, 2004 31-Dec-06 23 Venus St., Bricktown subd., Bd. Res. No. 110 dtd. 0775 CLEOPATRA A. DU Parañaque City Oct. 21, 2004 31-Dec-06 28-Jan-08 31-Dec-10 Cocochem Village, Sto. Niño, San Bd. Res. No. 110 dtd. 0776 EDMUNDO G. AÑONUEVO Pascual, Batangas Oct. 21, 2004 31-Dec-06 28-Jan-08 31-Dec-10 Bd. Res. No. 110 dtd. 0777 EMERLITA P. PALANG Poblacion, San Isidro, Davao Oriental Oct. 21, 2004 31-Dec-06 1422 Kalimbas St., Sta. Cruz, Manila Bd. Res. No. 110 dtd. 0778 ERLINDA M. SANTIAGO-HIPOLITO 1103 Oct. 21, 2004 31-Dec-06 1-Jan-07 31-Dec-09 Lot 2 Blk 6, Phase 1, Sto. Niño Village, Bd. Res. No. 110 dtd. 0779 FRANCISCA C. GODINEZ Tunasan, Muntinlupa City Oct. 21, 2004 31-Dec-06 9-Jan-08 31-Dec-10 Unit H, 3rd Floor, Maryville Square, Bd. Res. No. 110 dtd. 0780 GERARDO J. OROSCO Saluysoy, Meycauayan, Bulacan Oct. 21, 2004 31-Dec-06 6-Sep-07 31-Dec-09 6 M. Franco St., Brgy. 7, Caunayan, Bd. Res. No. 110 dtd. 0781 JOSE R. LUMANG, JR. Batac, Ilocos Norte Oct. 21, 2004 31-Dec-06 Corner Magsaysay & Lapu-Lapu Sts., Bd. Res. No. 110 dtd. 0782 LUCIANO G. CAMEROS Digos City, Davao Del Sur Oct. 21, 2004 31-Dec-06 14-Sep-07 31-Dec-09 Rm. 6 Quitain Bldg., Anda St., Davao Bd. Res. No. 110 dtd. 0783 MA. TERESA N. GERALDE-GALES City Oct. 21, 2004 31-Dec-06 11-Sep-07 31-Dec-09 2nd Floor, PVL Bldg., Rizal St., Davao Bd. Res. No. 110 dtd. 0784 MARY ANN C. ANDRES-ELORDE City Oct. 21, 2004 31-Dec-06 2-Mar-07 31-Dec-09 Bd. Res. No. 110 dtd. 0785 MARY JEAN A. BEBANCO Poblacion, T'boli, South Cotabato Oct. 21, 2004 31-Dec-06 12-May-08 31-Dec-10

Page 24 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of November 30, 2008

PREVIOUS ACCREDITATION REG. BR. NO. EXPIRY V A L I D I T Y REMARKS NO. NAME OF FIRM ADDRESS DATE DATE From To

Cancelled - Senior Partner of M. M. Panganiban & Co. (Acc. No. 3942) Approved MGM Resort Compound, Dologon, Bd. Res. No. 110 dtd. per BR No. 77 dtd. April 10, 0786 MOISES M. PANGANIBAN Maramag, Bukidnon Oct. 21, 2004 31-Dec-06 2008 Bd. Res. No. 110 dtd. 0787 MYRA DUENAS-FLORES Ouano St., Centro Mandaue City, Cebu Oct. 21, 2004 31-Dec-06 29-May-08 31-Dec-10 Lot 31 Blk 1 Vel-Pal Phase 1, Pakigne, Bd. Res. No. 110 dtd. 0788 MYRNA T. TAMBIS Minglanilla, Cebu 6046 Oct. 21, 2004 31-Dec-06 Bd. Res. No. 110 dtd. 0789 ROBERTO B. PAQUEO Telaje, Tandag, Surigao del Sur Oct. 21, 2004 31-Dec-06 5 Galaxy St., Henrietta Village, Bacolod Bd. Res. No. 110 dtd. 0790 ROMEO T. SY City, Negros Occidental Oct. 21, 2004 31-Dec-06 1-Jan-07 31-Dec-09 Bd. Res. No. 110 dtd. 0791 RUFINA P. OFRIN 407 Blis, Hulo, Mandaluyong city Oct. 21, 2004 31-Dec-06 Bd. Res. No. 110 dtd. 0792 VIRGINIA D. BARENG-PACRIS Masisit, Sanchez Mira, Cagayan Oct. 21, 2004 31-Dec-06 3 Gardenia St., Greenpark Village, Bd. Res. No. 110 dtd. 0793 DUMARAOS AND LIMBO Cainta, Rizal Oct. 21, 2004 31-Dec-06 6-Sep-07 31-Dec-09 Unit 244 Dela Roda Condominium, Bd. Res. No. 110 dtd. 0794 BONDOC, WONG & CO. 7648 Dela Rosa St., Makati City Oct. 21, 2004 31-Dec-06 8-Oct-07 31-Dec-09 Ground Floor Garden Resort Bldg., National Hi-way, Brgy. 1 Crossing, Bd. Res. No. 110 dtd. 0795 MANAIG, MEDILLA & CO. Calamba City Oct. 21, 2004 31-Dec-06 14-Jan-08 31-Dec-10 18 Tandang Sora, Bd. Res. No. 111 dtd. 0796 ARLENE C. SIAPNO Quezon City Oct. 21, 2004 31-Dec-06 169 8th Ave., West Corner Cordero St., Bd. Res. No. 111 dtd. 0797 ELIZABETH C. NITO Grace Park, Caloocan City Oct. 21, 2004 31-Dec-06 Bd. Res. No. 111 dtd. 0798 IGNACIO V. ABAD 1300 Quezon Avenue, Quezon City Oct. 21, 2004 31-Dec-06 11-Sep-07 31-Dec-09 263 Montillano St., Alabang, Metro Bd. Res. No. 111 dtd. 0799 JANELYN I. BILTZ Manila Oct. 21, 2004 31-Dec-06 8-Oct-07 31-Dec-09 Blk 4 Lot 16 Phase 3 Sunshine Homes, Bd. Res. No. 111 dtd. 0800 LORETA M. PAGALILAWAN GMA, Cavite Oct. 21, 2004 31-Dec-06 Unit 1505 OMM-CITRA Bldg., San Bd. Res. No. 111 dtd. 0801 NORMA E. GONZAGA-QUINTO Miguel Ave., Ortigas Center, Pasig City Oct. 21, 2004 31-Dec-06 6-Sep-07 31-Dec-09 15th Floor, Sagittarius Condominium, H. V. dela Costa St., Salcedo Village, Bd. Res. No. 111 dtd. 0802 PERFECTO V. IGAYA Makati Ctiy Oct. 21, 2004 31-Dec-06 14-Sep-07 31-Dec-09 73 Forest Hills Subd., Novaliches, Bd. Res. No. 111 dtd. 0803 ROSARIO V. BERNARDINO Quezon City Oct. 21, 2004 31-Dec-06 17-Oct-07 31-Dec-09 Room 313 Laperal Bldg., Session Bd. Res. No. 112 dtd. 0804 CARIDAD D. SONGCUAN-ESPINA Road, Baguio City Oct. 21, 2004 31-Dec-06 2-Apr-08 31-Dec-10 Anubing "Y" St., Purok 1, Brgy. Doña Bd. Res. No. 112 dtd. 0805 ELIAS E. ANTONIO Feliza Mejia, Ormoc City Oct. 21, 2004 31-Dec-06 14 A Amsterdam Street, Capitol Park, Bd. Res. No. 112 dtd. 0806 HECTOR F. LINGGATONG Batasan Hills, Quezon City Oct. 21, 2004 31-Dec-06 17-Oct-07 31-Dec-09 189 Saavedra Extension, Sta. Maria, Bd. Res. No. 112 dtd. 0807 MAURICIO P. NOLLEDO Zamboanga City Oct. 21, 2004 31-Dec-06 31-Jan-07 31-Dec-09 7 Bougainvilla St., Brgy. Muñoz, Bd. Res. No. 112 dtd. 0808 RAUL E. GOLONG Catbalogan, Samar Oct. 21, 2004 31-Dec-06 18-Jul-08 31-Dec-10 Bd. Res. No. 112 dtd. 0809 SALVADOR C. MUYUELA Brgy. Bagong Buhay, Ormoc City, Leyte Oct. 21, 2004 31-Dec-06 8th Floor Life-FGU Center, Mindanao SABINO R. DAPAT & CO. Ave., Cor. Biliran Road, Cebu Business Bd. Res. No. 112 dtd. 0810 (Formerly: SRD & CO.) Park, Cebu City Oct. 21, 2004 31-Dec-06 28-Jan-08 31-Dec-10 7 Loradel St., Pandayan, Meycauayan, Bd. Res. No. 114 dtd. 0811 ALVIN C. MENDOZA Bulacan Oct. 25, 2004 31-Dec-06 Lot 10 Blk 7 T. Bugallon St., Marikina Bd. Res. No. 114 dtd. 0812 BENIGNO N. DELA CRUZ Heights, Marikina City Oct. 25, 2004 31-Dec-06 Room 5, 3rd Floor, PLDT Cooperatives Bldg., Eduque St., Brgy., Poblacion, Bd. Res. No. 114 dtd. 0813 CARLOS M. MASA Makati City Oct. 25, 2004 31-Dec-06 Bd. Res. No. 114 dtd. 0814 DIONISIO G. MAGPANTAY 143 Pinatubo St., Mandaluyong City Oct. 25, 2004 31-Dec-06 48 Champagne Street, SSS Village, Bd. Res. No. 114 dtd. 0815 FLORENCIO B. VERGARA Concepcion Dos, Marikina City Oct. 25, 2004 31-Dec-06 DATILES CASEDO AND ASSOCIATES 210 Makisig St., Bacood, Sta. Maria, Bd. Res. No. 114 dtd. 0816 (Formerly: FRANKLIN R. CASEDO) Manila Oct. 25, 2004 31-Dec-06 14-Sep-07 31-Dec-09 36 Immaculate Street, Remmanville, Bd. Res. No. 114 dtd. 0817 LORETA B. TEJADA Brgy. Don Bosco, Parañaque City Oct. 25, 2004 31-Dec-06 Rm. 8 JS Bldg., Lacson St., Bacolod Bd. Res. No. 114 dtd. 0818 LOURDES T. BROTARLO-SAPALO City Oct. 25, 2004 31-Dec-06 6-Nov-07 31-Dec-09

Page 25 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of November 30, 2008

PREVIOUS ACCREDITATION REG. BR. NO. EXPIRY V A L I D I T Y REMARKS NO. NAME OF FIRM ADDRESS DATE DATE From To 7 Loradel St., Pandayan, Meycauayan, Bd. Res. No. 114 dtd. 0819 RICHEL M. DIGUENO-MENDOZA Bulacan Oct. 25, 2004 31-Dec-06 2nd Floor, Rural Bank of Pola, Rizal St., Bd. Res. No. 114 dtd. 0820 SAMUEL C. GAYETA Calapan City Oct. 25, 2004 31-Dec-06

504 5th Floor, Pacific Center Bldg., San Bd. Res. No. 114 dtd. 0821 JAVIER CAYANAN LOMOYA Miguel Ave., Ortigas Center, Pasig City Oct. 25, 2004 31-Dec-06

Cancelled - New Partner of Ocampo, Mendoza, Leong, Lim & Co. (Acc. No. 0737). Approved per BR No. 72 dtd. 0822 ANITO C.W. LEONG 2008 Rizal Avenue, Sta. Cruz, Manila 29-Jan-07 3-Apr-08 April 4, 2008 59 Saragosa Street, Vista Verde Bd. Res. No. 115 dtd. 0823 AUDREYLITO G. CANLAPAN Executive Village, Cainta, Rizal Oct. 25, 2004 31-Dec-06 1-Jan-07 31-Dec-09 Blk 7 Lot 1 Kararungan Village 2, Bd. Res. No. 115 dtd. 0824 BIENVENIDA R. FLORENDO Poblacion, Muntinlupa City Oct. 25, 2004 31-Dec-06

Door 5 Veterans Federation of the Building Monteverde St., Bd. Res. No. 115 dtd. 0825 CARMELINA K. VOSOTROS-FRANCIA Davao City Oct. 25, 2004 31-Dec-06 6-Nov-07 31-Dec-09 Bd. Res. No. 115 dtd. 0826 DOMINADOR F. PIZARRO A. Dorotheo Street, Cotabato City Oct. 25, 2004 31-Dec-06 1-Jan-07 31-Dec-09 Second Floor, Edificio Central Rizal St., Bd. Res. No. 129 dtd. 0827 ATILANO D. ALABATA Zamboanga City Nov. 10, 2004 31-Dec-06 11-Sep-07 31-Dec-09 Salarda Subd., Poblacion, Nabunturan, Bd. Res. No. 115 dtd. 0828 FELINITA - I R. BARROGA Compostela Valley Province Oct. 25, 2004 31-Dec-06 26-Sep-07 31-Dec-09 Chico St., Happy Homes Subd., Bd. Res. No. 115 dtd. 0829 MERCEDES M. ALFUERTE Pamorangon, Camarines Norte Oct. 25, 2004 31-Dec-06 29-May-08 31-Dec-10 50 Tangerine St., SSS Village, Marikina Bd. Res. No. 115 dtd. 0830 ROBERTO T. OLETA City Oct. 25, 2004 31-Dec-06 14-Jan-08 31-Dec-10 Bd. Res. No. 115 dtd. 0831 CABALLERO-LACSA & CO. 177 Lower Kalaklan, Olongapo City Oct. 25, 2004 31-Dec-06 28-Jan-08 31-Dec-10 G26 South Star Plaza, President Bd. Res. No. 115 dtd. 0832 MADARANG & COMPANY Osmeña Highway, Makati City Oct. 25, 2004 31-Dec-06 28-Jan-08 31-Dec-10

2nd Floor, GDC Bldg., 750 Shaw Blvd., Bd. Res. No. 115 dtd. 0833 SENTURIAS, JIMENEZ & COMPANY Brgy., Highway Hills, Mandaluyong City Oct. 25, 2004 31-Dec-06 17-Apr-08 31-Dec-10 4th Floor, CDC Bldg., 1195 Ma. Orosa Bd. Res. No. 129 dtd. 0834 ELADIO S. PASAMBA St., Ermita, Manila Nov. 10, 2004 31-Dec-06 1473 GC Masangkay St., Sta. Cruz, Bd. Res. No. 129 dtd. 0835 FELICIANO D. ROQUE, JR. Manila Nov. 10, 2004 31-Dec-06 10-Apr-08 31-Dec-10 Bd. Res. No. 129 dtd. 0836 GLODELYN D. ANDRES Zumigui, Luna, Apayao Nov. 10, 2004 31-Dec-06 9-Jan-08 31-Dec-10 30-D Judge Juan Luna St., San Bd. Res. No. 129 dtd. 0837 LAYLA R. NG Francisco Del Monte, Quezon City Nov. 10, 2004 31-Dec-06 14-Jan-08 31-Dec-10 214-D Narra St., St. Joseph Subd., Bd. Res. No. 129 dtd. 0838 MERLINE B. ZEPEDA Cainta, Rizal Nov. 10, 2004 31-Dec-06 9-Jan-08 31-Dec-10 Pandayan St., Alaminos City, Bd. Res. No. 129 dtd. 0839 NELSON R. NACAR Pangasinan Nov. 10, 2004 31-Dec-06 Bd. Res. No. 129 dtd. 0840 REY T. LICAYAN Poblacion Libungan, Cotabato City Nov. 10, 2004 31-Dec-06 Bd. Res. No. 129 dtd. 0841 ROMULO O. AQUINO Namagbagan, Anda, Pangasinan Nov. 10, 2004 31-Dec-06 9-Jan-08 31-Dec-10 Suite 303, Web-Jet Bldg., 64 Quezon Ave., BMA Ave., Brgy. Tatalon, Quezon Bd. Res. No. 130 dtd. 0842 TENORIO, LARENA & CO. City Dec. 14, 2004 31-Dec-06 373 Sta. Maria Main Road, Brgy., Sta. Bd. Res. No. 132 dtd. 0843 ALFREDO SARTE Maria, Zamboanga City Dec. 14, 2004 31-Dec-06 6-Nov-07 31-Dec-09 Lea Subd., Mamay Road, Lanang, Bd. Res. No. 132 dtd. 0844 ALEJANDRO M. ORILLA Davao City Dec. 14, 2004 31-Dec-06 29-Jan-07 31-Dec-09 c/o Ciudad Medical Zamboanga - Finance Dept., Neuñez Extension, Bd. Res. No. 143 dtd. 0845 LOURDES S. GONZALES Zamboanga City Oct. 1, 2007 31-Dec-09 Bd. Res. No. 132 dtd. 0846 MELANIE H. LOMOTAN 23 Libis Gochuico St., Caloocan City Dec. 14, 2004 31-Dec-06 Bd. Res. No. 132 dtd. 0847 ROLAND S. DOMINGO Everlasting St., Tarlac City Dec. 14, 2004 31-Dec-06 1514 Forget-me-not St., Bansalan, Bd. Res. No. 132 dtd. 0848 VICTORIA P. VALLE GATMAITAN Davao del Sur Dec. 14, 2004 31-Dec-06 29-Jan-07 31-Dec-09 Bd. Res. No. 133 dtd. 0849 ANTONIO B. JIMENEZ 28 Annapolis St., Cubao, Quezon City Dec. 14, 2004 31-Dec-06 CUP Bldg., A. Roces Avenue cor. Bd. Res. No. 133 dtd. 0850 CONCEPCION AGAMATA-VILLON Mother Ignacia St., Quezon City Dec. 14, 2004 31-Dec-06 12-May-08 31-Dec-10

Page 26 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of November 30, 2008

PREVIOUS ACCREDITATION REG. BR. NO. EXPIRY V A L I D I T Y REMARKS NO. NAME OF FIRM ADDRESS DATE DATE From To Unit 601 Grace Tower, Lavezares St, Bd. Res. No. 133 dtd. 0851 LETICIA C. LIM Tondo, Manila Dec. 14, 2004 31-Dec-06 28-Jan-08 31-Dec-10 Bd. Res. No. 133 dtd. 0852 LILY RIVERA YANG 325 -E Interior Taylo St., Pasay City Dec. 14, 2004 31-Dec-06 28-Jan-08 31-Dec-10 51-F A. T. Reyes St., Brgy. Poblacion, Bd. Res. No. 133 dtd. 0853 MA. LOURDES R. QUIBIN Mandaluyong City Dec. 14, 2004 31-Dec-06 28-Jan-08 31-Dec-10 Bd. Res. No. 133 dtd. 0854 MANOLO C. BALANGUE 815 Amarillo St., Mandaluyong City Dec. 14, 2004 31-Dec-06 11-Sep-07 31-Dec-09

Suite 504 B Fil Garcia Tower, 140 Bd. Res. No. 133 dtd. 0855 RAMON M. VELUZ , Diliman, Quezon City Dec. 14, 2004 31-Dec-06 5-Sep-08 31-Dec-10 DUMALAGAN SECHICO AND Insular Hoel Building, Silliman Avenue, Bd. Res. No. 133 dtd. 0856 ASSOCIATES Dumaguete City Dec. 14, 2004 31-Dec-06 28-Jan-08 31-Dec-10 Blk 19 Lot 5 J. Laurel Street, B.F. Bd. Res. No. 134 dtd. 0857 ANDRES M. GUERRA Resort Village, Las Pinas City Dec. 14, 2004 31-Dec-06 2-Apr-08 31-Dec-10 2nd Floor Room 9, Antwel Bldg., R. Bd. Res. No. 134 dtd. 0858 ARIEL C. LAMPARAS Magsaysay Ave., Davao City Dec. 14, 2004 31-Dec-06 20 Jasmine St., Happy Site, Marulas, Bd. Res. No. 134 dtd. 0859 AURORA L. JUMAQUIO Velenzuela City Dec. 14, 2004 31-Dec-06 No. 54 Opal St., SM Village, Bangkal, Bd. Res. No. 134 dtd. 0860 BARTOLOME MISA. HERNANDEZ, III Davao City Dec. 14, 2004 31-Dec-06 21-May-08 31-Dec-10 B1 L5 Rizal Village, Paciano Rizal, Bd. Res. No. 134 dtd. 0861 CRISELDA K. DE LUNA-LATINA Calamba, Laguna Dec. 14, 2004 31-Dec-06 2-Mar-07 31-Dec-09 801 Albano Subd., A.S. Fortuna, Bd. Res. No. 134 dtd. 0862 EDDIE V. TAN Mandaue City Dec. 14, 2004 31-Dec-06 15-Apr-08 31-Dec-10 17-B M. Roxas Street, Tranconville, Bd. Res. No. 134 dtd. 0863 EDNA C. LACANILAO-LABIANGA Baguio City Dec. 14, 2004 31-Dec-06 28-Jan-08 31-Dec-10 T7-13 Susano Compound, Susano Bd. Res. No. 134 dtd. 0864 FERNANDO O. VIESCA, JR. Road, Deparo, Caloocan City Dec. 14, 2004 31-Dec-06 Bd. Res. No. 134 dtd. 0865 FRANCISCA F. TIRAO 2458 Aladin St., Pandacan, Manila Dec. 14, 2004 31-Dec-06 11-Sep-07 31-Dec-09 33 E. Gen. Ordonez Cor. Balagtas St., Bd. Res. No. 134 dtd. 0866 ILDEFONSO A. CHANGCO Marikina Heights, Marikina City Dec. 14, 2004 31-Dec-06 8-Nov-07 31-Dec-09 277-A Floralville Subd., PF Espiritu 1, Bd. Res. No. 134 dtd. 0867 IRENE S. PREYRA 4102 Bacoor, Cavite Dec. 14, 2004 31-Dec-06 28-Jan-08 31-Dec-10 12 Daproza Ave., Dad. North, General Bd. Res. No. 134 dtd. 0868 JOEL B. SABADO Santos City Dec. 14, 2004 31-Dec-06 1-Jan-07 31-Dec-09 Unit H 1515 S. De Guzman Street, Bd. Res. No. 134 dtd. 0869 JUAN A. PROLLES, JR. Malibay, Pasay City Dec. 14, 2004 31-Dec-06 34 Tanggula St., Poblacion, Kawit, Bd. Res. No. 134 dtd. 0870 MA. DONNA C. ANDREUS Cavite Dec. 14, 2004 31-Dec-06

2nd Floor, Gochuico Building, No. 45 Mabini Street, Bacolod City, Negros Bd. Res. No. 134 dtd. 0871 MARIA TERESA ATIENZA BARRIENTOS Occidental Dec. 14, 2004 31-Dec-06 18-Jul-08 31-Dec-10 Bd. Res. No. 134 dtd. 0872 MARINO D. SAGON Baraoas Norte, Naguilian, La Union Dec. 14, 2004 31-Dec-06 4-Sep-07 31-Dec-09 215 Serafica Mall, Real St., Ormoc City, Bd. Res. No. 134 dtd. 0873 MARISSA T. LAMOSTE-OMOTO Leyte, 6541 Dec. 14, 2004 31-Dec-06 30-Oct-08 31-Dec-10 (Unit C) 1515 S. de Guzman St., Bd. Res. No. 134 dtd. 0874 MELODY F. CONCEPCION Malibay, Pasay City Dec. 14, 2004 31-Dec-06 Bd. Res. No. 134 dtd. 0875 MERCEDES PAMADO - DIAZ 1052 J. Nakpil St., Malate, Manila Dec. 14, 2004 31-Dec-06 1-Jan-07 31-Dec-09

Cancelled effective Sept. 21, 447 3rd Street, Friendly Homes Subd., Bd. Res. No. 134 dtd. 2005 in favor of A. T. Abella 0876 NORWENA B. AMIT Bulacao, Tabunok, Talisay City, Cebu Dec. 14, 2004 31-Dec-06 & Co. (BOA Acc. No. 1687) 5 Gen. Luis St., Novaliches Quezon Bd. Res. No. 134 dtd. 0877 REYNALDO G. SAN ANDRES City Dec. 14, 2004 31-Dec-06 521 Lopez Jaena St., Subangdaku, Bd. Res. No. 134 dtd. 0878 ROGELIO C. FONTANOZA Mandaue City Dec. 14, 2004 31-Dec-06 101-D Don Ramon Aboitiz Street, 6000 Bd. Res. No. 134 dtd. 0879 TITA M. AMPO Cebu City Dec. 14, 2004 31-Dec-06 27-Sep-07 31-Dec-09 U 303 B Rockford Bldg., Lakeview Bd. Res. No. 134 dtd. 0880 F. LEAÑO AND COMPANY Manors, Bo. Ususan, Taguig City Dec. 14, 2004 31-Dec-06 6-Nov-07 31-Dec-09 Bd. Res. No. 134 dtd. 0881 NAPILI, BONACUA AND ASSOCIATES 553-9 Rizal St., Cabangan, Legazpi City Dec. 14, 2004 31-Dec-06 11-Sep-07 31-Dec-09

NEPOMUCENO, SUNER AND 3rd Floor, Towncall Bldg., Dicarma, Bd. Res. No. 134 dtd. 0882 ASSOCIATES Maharlika Highway, Cabantuan City Dec. 14, 2004 31-Dec-06 17-Oct-07 31-Dec-09 154 San Juan St., Brgy. San Juan, Bd. Res. No. 134 dtd. 0883 PANGANIBAN, SANIANO & CO. Calamba City Dec. 14, 2004 31-Dec-06 Bd. Res. No. 01 dtd. 0884 BELLA E. MORALES Municipal Site, Calamba City Jan. 4, 2005 31-Dec-07

Page 27 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of November 30, 2008

PREVIOUS ACCREDITATION REG. BR. NO. EXPIRY V A L I D I T Y REMARKS NO. NAME OF FIRM ADDRESS DATE DATE From To Bd. Res. No. 01 dtd. 0885 MAYBELLE D. TANA 1268 Canola St., Sampaloc, Manila Jan. 4, 2005 31-Dec-07 1663 Dian Street, Barangay San Isidro, Bd. Res. No. 01 dtd. 0886 REBECCA ARBIS ANGELES Makati City Jan. 4, 2005 31-Dec-07 Rm. 505 ITC Bldg. Gil Puyat Ave., Bd. Res. No. 01 dtd. 0887 TARDECILLA VERDOLAGA & CO. Makati City Jan. 4, 2005 31-Dec-07 Brgy. 14 Ligaya, Pagudpud, Ilocos Bd. Res. No. 02 dtd. 0888 DOLORES D. MAMUAD Norte Jan. 4, 2005 31-Dec-07 28-Jan-08 31-Dec-10 Bd. Res. No. 02 dtd. 0889 EDITA H. SINGSON-LAURON 234 M. Ponce St., Kalookan City Jan. 4, 2005 31-Dec-07 18-Mar-08 31-Dec-10 185 J. Posadas Ave., Posadas Village, Bd. Res. No. 02 dtd. 0890 ELENA H. VALLESTEROS Sucat, Muntinlupa Jan. 4, 2005 31-Dec-07 2-Apr-08 31-Dec-10 Bd. Res. No. 02 dtd. 0891 EMMANUEL C. SANTIAGO 2004 F. Agoncillo St., Malate, Manila Jan. 4, 2005 31-Dec-07 18-Mar-08 31-Dec-10

EMELITA CHARITY MAE J. ARBAN- 72-1 Josol Compound, Talomo Proper, Bd. Res. No. 02 dtd. 0892 ESCOBAR Davao City Jan. 4, 2005 31-Dec-07 12-May-08 31-Dec-10 Fox Square Bldg. 53 Connecticuit Street, Greenhills, San Juan, Metro Bd. Res. No. 02 dtd. 0893 GILBERT D. CATALAN Manila Jan. 4, 2005 31-Dec-07 52 Dallas Street, Phase 3, Northwest Bd. Res. No. 02 dtd. 0894 JOHNSTON F. PO BF Homes, Paranaque City Jan. 4, 2005 31-Dec-07 Room 302, PPI Building, 355 EDSA Cor. Gen. Tirona, Balintawak, Caloocan Bd. Res. No. 02 dtd. 0895 JULIETO F. FABRERO City Jan. 4, 2005 31-Dec-07 7-Mar-08 31-Dec-10 3519 Gumamela Duplex Compound, Bd. Res. No. 02 dtd. 0896 LALAINE I. ANGELES Gen. T. De Leon, Valenzuela City Jan. 4, 2005 31-Dec-07 28-Jan-08 31-Dec-10 Bd. Res. No. 02 dtd. 0897 LICIO J. SALAS 105 Vicentillo St., Naval, Biliran Jan. 4, 2005 31-Dec-07 12-May-08 31-Dec-10 2916 Int. 11 Valencia St., Sta. Mesa, Bd. Res. No. 02 dtd. 0898 MARIA VANESSA T. RESPLANDOR Manila Jan. 4, 2005 31-Dec-07 260 Manabat St., San Antonio, Binan, Bd. Res. No. 02 dtd. 0899 MARY ANN G. ALON Laguna Jan. 4, 2005 31-Dec-07 28-Jan-08 31-Dec-10 Bd. Res. No. 02 dtd. 0900 MARY ANN T. TRINIDAD Calangcang, Makato, Aklan Jan. 4, 2005 31-Dec-07 1110 P. Ocampo Cor. T. Ayala St., Bd. Res. No. 02 dtd. 0901 MAXIMINO A. CRUCILLO Malate, Manila Jan. 4, 2005 31-Dec-07 Bd. Res. No. 02 dtd. 0902 MELITA L. HERMOSILLA 13 Sto. Niño St. San Pedro, Laguna Jan. 4, 2005 31-Dec-07 28-Jan-08 31-Dec-10 Bd. Res. No. 02 dtd. 0903 RAMON C. YAP 30 Notre Same St., Cubao, Quezon City Jan. 4, 2005 31-Dec-07 14-Jan-08 31-Dec-10 Honorio Village 3, Platero, Biñan, Bd. Res. No. 02 dtd. 0904 ROSARIO S. LEGASPI-ABARQUEZ Laguna Jan. 4, 2005 31-Dec-07 18-A Malong St., Brgy. Marilag, Project Bd. Res. No. 02 dtd. 0905 RUBEN E. ZURBANO 4, Quezon City Jan. 4, 2005 31-Dec-07 1-Jan-08 31-Dec-10 3519 Gumamela Duplex Compound, Bd. Res. No. 02 dtd. 0906 SHERYL LOU B. MOSTAZA Gen. T. De Leon, Valenzuela City Jan. 4, 2005 31-Dec-07 28-Jan-08 31-Dec-10 1551 A. Vitan St., Nagtahan, Sta. Mesa, Bd. Res. No. 02 dtd. 0907 SONIA N. MEROY Manila Jan. 4, 2005 31-Dec-07 Bd. Res. No. 02 dtd. 0908 WILSON V. LOZADA Rd. 5 Don Julio Village, Aganan, Iloilo Jan. 4, 2005 31-Dec-07 Bd. Res. No. 02 dtd. 0909 B. F. MEDINA & CO. 938 R. Santos St., Caridad, Cavite City Jan. 4, 2005 31-Dec-07 23-Jan-08 31-Dec-10 Bd. Res. No. 03 dtd. 0910 CORA PIGAO BUSTAMANTE 319 Villareal St., Pasay City Jan. 4, 2005 31-Dec-07 9-Jan-08 31-Dec-10 7715 Phase IV, Gamao Subd., Brgy. Bd. Res. No. 03 dtd. 0911 EFREN M. BRAVO San Francisco, Panabo City Jan. 4, 2005 31-Dec-07 C-11 Bldg. 1, Sambahayan Condominium, Makaturing St., Bd. Res. No. 03 dtd. 0912 EMMANUEL JASON T. MENDOZA Mandaluyong City Jan. 4, 2005 31-Dec-07 Rm. 5 3rd Floor, PLDT Cooperative Bldg., Eduque St., Brgy. Poblacion, Bd. Res. No. 03 dtd. 0913 JOSEPH T. PAGUIRIGAN Makati City Jan. 4, 2005 31-Dec-07 Blk 8 Lot 26 Vera Cruz Homes, Sta. Bd. Res. No. 03 dtd. 0914 JOSEPHINE PALMOS ESMERALDA Rosa, Laguna Jan. 4, 2005 31-Dec-07 1-Jan-08 31-Dec-10 19 Emerald St., Adelina I-A Subdivision, Bd. Res. No. 03 dtd. 0915 LORNA F. FERRANCO San Pedro, Laguna Jan. 4, 2005 31-Dec-07 Mac-Arthur Highway, Lolomboy, Bd. Res. No. 03 dtd. 0916 LUCIANA MENDOZA-GONZALES Bocaue, Bulacan 3018 Jan. 4, 2005 31-Dec-07 1-Jan-08 31-Dec-10 Bd. Res. No. 03 dtd. 0917 ROSA M. RONQUILLO Rm. 4 CK Bldg., Mapa St., Iloilo City Jan. 4, 2005 31-Dec-07 3rd Floor, Lady Pricess Bldg., Sta. Cruz Bd. Res. No. 03 dtd. 0918 S. CABRAL, N. MAGNAYE & CO. St., Bauan, Batangas Jan. 4, 2005 31-Dec-07 10-Apr-08 31-Dec-10

Page 28 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of November 30, 2008

PREVIOUS ACCREDITATION REG. BR. NO. EXPIRY V A L I D I T Y REMARKS NO. NAME OF FIRM ADDRESS DATE DATE From To G-104 Medical Plaza Makati, Amorsolo Cor. Dela Rosa Sts., Legaspi Village, Bd. Res. No. 03 dtd. 0919 E.L. PUNSALAN AND ASSOCIATES Makati City Jan. 4, 2005 31-Dec-07 28-Jan-08 31-Dec-10 2F Moreno Bldg., Bgy. H. Concepcion DELA CRUZ, DELA CRUZ AND CO. Sr., Maharlika Highway, Cabanatuan Bd. Res. No. 34 dtd. 0920 (Formerly: DC AND CO.) City March 18, 2005 31-Dec-07 Grd. Floor JV Bldg. San Jose Bd. Res. No. 24 dtd. 0921 ALEJANDRO L. CABADING Panigayan St., Zamboanga City Feb. 16, 2005 31-Dec-07 18-Mar-08 31-Dec-10 RDL Property, Purok 47 Maa, Davao Bd. Res. No. 24 dtd. 0922 CRISTINA L. JALAD City Feb. 16, 2005 31-Dec-07 10-Apr-08 31-Dec-10 Bd. Res. No. 24 dtd. 0923 ELVIRA L. LEBRILLA 077 Brgy. Bigaa, Cabuyao, Laguna Feb. 16, 2005 31-Dec-07 28-Jan-08 31-Dec-10 181-A Lopez Jaena St., Lapaz, Iloilo Bd. Res. No. 24 dtd. 0924 FEDERICO P. BAJAR, JR. City 5000 Feb. 16, 2005 31-Dec-07 Blk 12 Lot 15 Windward Hills subd., Bd. Res. No. 24 dtd. 0925 FIDEL F. ERIVERA Burol 1, Dasmariñas, Cavite Feb. 16, 2005 31-Dec-07 28-Jan-08 31-Dec-10 Col. Severino S. Reyes Ave., Poblacion, Bd. Res. No. 24 dtd. 0926 JOSE T. PAJARA Sta. Maria, Ilocos Sur Feb. 16, 2005 31-Dec-07 30-Oct-08 31-Dec-10 Rm. 307 I-Care Bldg., Legaspi St., LV, Bd. Res. No. 24 dtd. 0927 MERELITA P. ALBA Makati City Feb. 16, 2005 31-Dec-07 9-Jan-08 31-Dec-10 Sudtunggan Crossing, Basak, Lapu- Bd. Res. No. 24 dtd. 0928 MYRNA D. SENO Lapu City Feb. 16, 2005 31-Dec-07 18-Jul-08 31-Dec-10 23 Pearl St., Doña Juana Subd., Bd. Res. No. 24 dtd. 0929 RICARDO Y. MAGAT Rosario, Pasig City Feb. 16, 2005 31-Dec-07 28-Jan-08 31-Dec-10

Rm. 307 I-Care Bldg., Legaspi cor. Dela Bd. Res. No. 24 dtd. 0930 RITA G. TAN Rosa St., Legaspi Village, Makati City Feb. 16, 2005 31-Dec-07 9-Jan-08 31-Dec-10 College of Business and Management, University of Mindanao, Bolton St., Bd. Res. No. 24 dtd. 0931 SALVADOR S. SODUSTA, JR. Davao City Feb. 16, 2005 31-Dec-07 18-Mar-08 31-Dec-10 3-1 Edificio Enriqueta, corner Amoranto & D. Tuazon Sts., Sta. Mesa Heights, Bd. Res. No. 24 dtd. 0932 GARCIA, PANGILINAN AND COMPANY Quezon City Feb. 16, 2005 31-Dec-07 28-Jan-08 31-Dec-10

PELEJO, PRIELA, ONGKINGCO SITON Unit 10G Strata 100, Emerald Avenue, Bd. Res. No. 24 dtd. 0933 AND CO. Ortigas Center, Pasig City Feb. 16, 2005 31-Dec-07 2-Apr-08 31-Dec-10 Door # 3 Doña Ceferina Bldg., III, Mandalagan, Bacolod City, Negros Bd. Res. No. 26 dtd. 0934 MARAVILLA AND COMPANY Occidental Feb. 17, 2005 31-Dec-07 10-Apr-08 31-Dec-10 0120 Jamisola St., Sta. Lucia, Pagadian Bd. Res. No. 27 dtd. 0935 AMOR T. PALMA City Feb. 18, 2005 31-Dec-07 2-Apr-08 31-Dec-10 Bd. Res. No. 27 dtd. 0936 BELEN M. MORGA Begonia St., San Roque, Iriga City Feb. 18, 2005 31-Dec-07 16-Jun-08 31-Dec-10 Corazon Village I, San Isidro, Talisay Bd. Res. No. 27 dtd. 0937 CONCEPCION B. RASALAN City, Cebu Feb. 18, 2005 31-Dec-07 2-Apr-08 31-Dec-10 37 Onelia Jose St., BF Resort Village, Bd. Res. No. 27 dtd. 0938 CONRADO A. LLORICO, JR. Talon Dos, Pamplona, Las Pinas City Feb. 18, 2005 31-Dec-07 2-Apr-08 31-Dec-10 Sto. Nino Cmpd., Panganiban St., Cebu Bd. Res. No. 27 dtd. 0939 GERTRUDES TAN MATA City Feb. 18, 2005 31-Dec-07 2-Apr-08 31-Dec-10 R-401, 569 Juan Luna Street, Binondo, Bd. Res. No. 27 dtd. 0940 JOHN C. JOVEN Manila Feb. 18, 2005 31-Dec-07 14-Jan-08 31-Dec-10 28F Santan St., San Jose Village, Tisa, Bd. Res. No. 27 dtd. 0941 LAMBERTO A. MIGRIÑO Cebu City Feb. 18, 2005 31-Dec-07 18-Jul-08 31-Dec-10 Bd. Res. No. 27 dtd. 0942 LEDINELA S. CAPULI 11 BMA Avenue, Quezon City Feb. 18, 2005 31-Dec-07 40 Amuguis St., Lumangbayan, Bd. Res. No. 27 dtd. 0943 LILIBETH R. ILAGAN - ANDAYA Calapan City, Oriental Mindoro Feb. 18, 2005 31-Dec-07 9-Jan-08 31-Dec-10 17 Taguile St., Maywood Village, 1 BF Bd. Res. No. 27 dtd. 0944 MA. ANELIA MURCIA DE LOS REYES Sucat, Parañaque City Feb. 18, 2005 31-Dec-07 2-Apr-08 31-Dec-10 B12 L14 Golden City Subd., PH4E, Bd. Res. No. 27 dtd. 0945 MICHAEL A. ROXAS Brgy. Dila, Sta. Rosa, Laguna Feb. 18, 2005 31-Dec-07 Bd. Res. No. 27 dtd. 0946 MYRNA M. DE LA CRUZ Sto. Niño Village, Agdao, Davao City Feb. 18, 2005 31-Dec-07 5-Sep-08 31-Dec-10 Lot 3 Blk 15 Phase 5-B, Banahaw St., Greenwoods, Executive Village, Cainta, Bd. Res. No. 27 dtd. 0947 RAFAELITO M. SOLIZA Rizal Feb. 18, 2005 31-Dec-07 111 Sto. Rosario St., Plainview, Bd. Res. No. 27 dtd. 0948 RAYMOND P. ROY Mandaluyong City Feb. 18, 2005 31-Dec-07 28-Jan-08 31-Dec-10 Blk 21 Lot 7 Woodstock Homes, Phase Bd. Res. No. 27 dtd. 0949 REBECCA L. PASICARAN 2, Alapan 1, Imus, Cavite Feb. 18, 2005 31-Dec-07 2nd Floor Sebastian Bldg., Barcelonia Bd. Res. No. 27 dtd. 0950 RICHARD F. ESTRADA St., Zamboanga City Feb. 18, 2005 31-Dec-07 10-Apr-08 31-Dec-10

Page 29 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of November 30, 2008

PREVIOUS ACCREDITATION REG. BR. NO. EXPIRY V A L I D I T Y REMARKS NO. NAME OF FIRM ADDRESS DATE DATE From To Unit 3 PRH Bldg., SV Rizal St., Bd. Res. No. 27 dtd. 0951 SYLVIA G. AGOSILA Calamba City Feb. 18, 2005 31-Dec-07 F. C. C. Farmland Phil. Railway St., Bd. Res. No. 27 dtd. 0952 VIOLETA A. BARREDO Roxas City Feb. 18, 2005 31-Dec-07 30-Oct-08 31-Dec-10 1551 B. Manuela St., McArthur Hi-way, Bd. Res. No. 27 dtd. 0953 LIBERATO T. REYES & ASSOCIATES Balibago, Angeles City Feb. 18, 2005 31-Dec-07 Bd. Res. No. 28 dtd. 0954 CONRADO T. ABUEL 2406 Kasarinlan St., Sta. Ana, Manila Feb. 18, 2005 31-Dec-07 46-A Road 10 Corner Alley 26, Project Bd. Res. No. 28 dtd. 0955 CRISTINA F. SAMSON - ROSARIO 6, Quezon City Feb. 18, 2005 31-Dec-07 2-Apr-08 31-Dec-10 39A St. Therese Ave., Doña Juliana Bd. Res. No. 28 dtd. 0956 GERTRUDES S. VILLERAN Heights, Bacolod City Feb. 18, 2005 31-Dec-07 5-Sep-08 31-Dec-10 Corner Tupas and Garfield Sts., Suba Bd. Res. No. 28 dtd. 0957 LILY D. ARIAS Nicolas, Cebu City Feb. 18, 2005 31-Dec-07 10 Valleyball St., Mariquita Pueblo, Dita Bd. Res. No. 28 dtd. 0958 LUIS B. BERMUDEZ Sta. Rosa, Laguna Feb. 18, 2005 31-Dec-07 28-Jan-08 31-Dec-10 Bd. Res. No. 28 dtd. 0959 MA. PAZ D. INGAL 293 CM Recto, Tondo, Manila Feb. 18, 2005 31-Dec-07 28-Jan-08 31-Dec-10 Room 506 Fil-Am Resources Bldg., Bd. Res. No. 28 dtd. 0960 MELBA F. RAZO 231 J. Luna St., Binondo, Manila Feb. 18, 2005 31-Dec-07 18-Mar-08 31-Dec-10 103 Remarville Avenue, Bagbag, Bd. Res. No. 28 dtd. 0961 POLICARPIO C. TOLENTINO Novaliches, Quezon City Feb. 18, 2005 31-Dec-07 28-Jan-08 31-Dec-10 0106 Mercedes Street, San Jose Bd. Res. No. 28 dtd. 0962 REVISINCIA M. BRIONES District, Pagadian City Feb. 18, 2005 31-Dec-07 18-Jul-08 31-Dec-10 Blk 5 Lot 15 Merry Homes Phase 1, Zabarte Road, Novaliches, Caloocan Bd. Res. No. 28 dtd. 0963 ROMEO L. MARATA City Feb. 18, 2005 31-Dec-07 347 Uni-World Building, National Bd. Res. No. 28 dtd. 0964 LAYUG - REAÑO AND ASSOCIATES Highway San Vicente, Binan, Laguna Feb. 18, 2005 31-Dec-07 1-Jan-08 31-Dec-10

No. 5 St. Cristo St., San Antonio Valley Bd. Res. No. 28 dtd. 0965 MACALAGAY CIRIACO & CO. XI, Parañaque City Feb. 18, 2005 31-Dec-07 28-Jan-08 31-Dec-10 22 F Multinational Bancorporation Bd. Res. No. 28 dtd. 0966 MENDOZA QUERIDO & CO. Centre, 605 Ayala Avenue, Makati City Feb. 18, 2005 31-Dec-07 4 Zapote St., Area D, Bgy. 178 Camarin Bd. Res. No. 29 dtd. 0967 ANSELMO B. ENDRACA II, Caloocan City 1400 Feb. 18, 2005 31-Dec-07 28-Jan-08 31-Dec-10 Blk 7 Lot 26, Almar Subdivision, Bd. Res. No. 29 dtd. 0968 ANGELES S. ARAGON Camarin, Caloocan City 1400 Feb. 18, 2005 31-Dec-07 1-Jan-08 31-Dec-10 B8 L41 P2, Cherry Homes Subd., Brgy. Bd. Res. No. 29 dtd. 0969 ARTURO L. SAYSON Mambog, Bacoor, Cavite Feb. 18, 2005 31-Dec-07 28-Jan-08 31-Dec-10 Room 307, The Mai Place Bldg., 190 N. Domingo St., San Juan City Metro Bd. Res. No. 29 dtd. 0970 CORAZON C. UY Manila Feb. 18, 2005 31-Dec-07 1-Jan-08 31-Dec-10 Bd. Res. No. 29 dtd. 0971 ELMA B. VILLAMIL 17-A Tapuac Dist., Dagupan City Feb. 18, 2005 31-Dec-07 1-Jan-08 31-Dec-10 1736 A. Bonifacio St., Santa Cruz, Bd. Res. No. 29 dtd. 0972 ELENA CHING DEL MUNDO Laguna Feb. 18, 2005 31-Dec-07 9-Jan-08 31-Dec-10 215 Synita Bldg., Kayang St., Baguio Bd. Res. No. 29 dtd. 0973 ELPIDIO A. JAO City Feb. 18, 2005 31-Dec-07 277 First St., Cor. J. Teodoro St., Bd. Res. No. 29 dtd. 0974 GUILLERMA M. GUMERA Caloocan City Feb. 18, 2005 31-Dec-07 1-Jan-08 31-Dec-10 Teresa Homes Subd., Tibag, Tarlac Bd. Res. No. 29 dtd. 0975 JESSE REY L. MENESES City 2300 Feb. 18, 2005 31-Dec-07 15 Gochan Subd., Banawa, Guadalupe, Bd. Res. No. 29 dtd. 0976 LEOPOLDO C. BECOY Cebu City Feb. 18, 2005 31-Dec-07 18-Jul-08 31-Dec-10 371 JP Rizal St., Solano Brgy. Roxas, Bd. Res. No. 29 dtd. 0977 LOURDES P. PILLE Solano, Nueva Vizcaya Feb. 18, 2005 31-Dec-07 2nd Floor Market Complex, Plaza Bd. Res. No. 29 dtd. 0978 LELANI M. SANCHEZ Jaycee, San Carlos City, Pangasinan Feb. 18, 2005 31-Dec-07 1-Jan-08 31-Dec-10 Bd. Res. No. 29 dtd. 0979 MARLENE N. DAYAON 1003 Arlegui St., Quiapo, Manila Feb. 18, 2005 31-Dec-07 9-Jan-08 31-Dec-10 B-27 L-5 Molino Homes II, Salitran Bd. Res. No. 29 dtd. 0980 NYMPHA G. TORRES Road, Dasmariñas, Cavite Feb. 18, 2005 31-Dec-07 Sto. Domingo Lakeshore Subd., Sto. Bd. Res. No. 29 dtd. 0981 PAULINO F. NOTARIO Domingo Bay, Laguna Feb. 18, 2005 31-Dec-07 25 - 27 Yakal Road, Pilar Village, Las Bd. Res. No. 29 dtd. 0982 PURITA A. FAJILAN Piñas City Feb. 18, 2005 31-Dec-07 17 Berlin Ave., Capitol Park Homes, Bd. Res. No. 29 dtd. 0983 RAYMUNDO L. LONTOC Diliman, Quezon City Feb. 18, 2005 31-Dec-07 211 Provincial Road Coliling, San Bd. Res. No. 29 dtd. 0984 RITCHIEL B. AGBUYA Carlos City, Pangasinan Feb. 18, 2005 31-Dec-07 Blk 1 Lot 14 Orange St., Palmera Homes Ph. I-B, Brgy. Sta. Monica, Bd. Res. No. 29 dtd. 0985 ROSARIO M. TRINIDAD Novaliches, Quezon City Feb. 18, 2005 31-Dec-07

Page 30 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of November 30, 2008

PREVIOUS ACCREDITATION REG. BR. NO. EXPIRY V A L I D I T Y REMARKS NO. NAME OF FIRM ADDRESS DATE DATE From To Greenwoods Executive Village, 30 Bd. Res. No. 29 dtd. 0986 ROSARIO Q. VILLARBA Redbud Street, Cainta, Rizal Feb. 18, 2005 31-Dec-07 14-Jan-08 31-Dec-10 7 CRM Imelda St., BF Almanza II, Las Bd. Res. No. 29 dtd. 0987 WILFRIDO C. RODRIGUEZ Piñas City Feb. 18, 2005 31-Dec-07 2-Apr-08 31-Dec-10 28 Pisces St., Cor. Aries St., Carmel V Bd. Res. No. 30 dtd. 0988 ANGELITA R. LEGASPI Subd., Tandang Sora, Quezon City Feb. 18, 2005 31-Dec-07 8-Nov-07 31-Dec-10 3rd Floor, Bichara Complex I, General Bd. Res. No. 30 dtd. 0989 CHARLES P. BADUYA Luna St., Naga City Feb. 18, 2005 31-Dec-07 30-Oct-08 31-Dec-10 26 Viking St., East Fairview, Quezon Bd. Res. No. 30 dtd. 0990 ERLINDA G. COMINES City Feb. 18, 2005 31-Dec-07 90 San Gabriel St. Bonuan , Boquig, Bd. Res. No. 30 dtd. 0991 EVANGELINE UBANDO-AQUINO Dagupan City Feb. 18, 2005 31-Dec-07 Lot 25, Tiara St., Lanang Exec. Homes, Bd. Res. No. 30 dtd. 0992 FERMINIA BALDO- BIONSON Km. 6, Lanang, Davao City Feb. 18, 2005 31-Dec-07 215 Synita Bldg., Kayang St., Baguio Bd. Res. No. 30 dtd. 0993 JULIANA L. SO City Feb. 18, 2005 31-Dec-07 28-Jan-08 31-Dec-10 SBC Faculty Village, Southern Baptist Bd. Res. No. 30 dtd. 0994 LERMA T. URSUA College, Mlang, Cotabato Feb. 18, 2005 31-Dec-07 18-Jul-08 31-Dec-10

LETICIA CHU NICANOR Bd. Res. No. 30 dtd. 0995 (Formerly: Leticia C. Chu) 245 Real Street, Tacloban City Feb. 18, 2005 31-Dec-07 21-May-08 31-Dec-10

12 Carnation St., Naga City Subdivision, Bd. Res. No. 30 dtd. 0996 QUIRINO P. PERVERA Naga City, Camarines Sur Feb. 18, 2005 31-Dec-07 30-Oct-08 31-Dec-10 860 P. Herrera Street, Pateros, Metro Bd. Res. No. 30 dtd. 0997 ROSARIO L. ROXAS Manila Feb. 18, 2005 31-Dec-07 9-Jan-08 31-Dec-10 Unit 11 Sycamore Arcade Alabang, Bd. Res. No. 25 dtd. 0998 BENEDICTA F. BARRIENTOS Zapote Road, Muntinlupa City Feb. 17, 2005 31-Dec-07 1-Jan-08 31-Dec-10 8437 Samat St., Brgy. Highway Hills, Bd. Res. No. 31 dtd. 0999 EMILY I. DIMARANAN Mandaluyong City Feb. 22, 2005 31-Dec-07 Bd. Res. No. 31 dtd. 1000 ROBERT C. DIONES Poblacion, Sulop, Davao del Sur Feb. 22, 2005 31-Dec-07 29-May-08 31-Dec-10 Mezzanine Floor, RDRDC Bldg., Bd. Res. No. 32 dtd. 1001 FELIX H. GARSUTA, JR. Pioneer Ave., Gen. Santos City Feb. 22, 2005 31-Dec-07 12-May-08 31-Dec-10

Mezzanine Floor, RDRDC Bldg., Bd. Res. No. 32 dtd. 1002 RITA ZENAIDA F. MIGUEL - GARSUTA Pioneer Ave., Gen. Santos City Feb. 22, 2005 31-Dec-07 57 Kanlaon St., Brgy. Highway Hills, Bd. Res. No. 33 dtd. 1003 AILENE DELA CRUZ - DURAN Mandaluyong City Feb. 22, 2005 31-Dec-07 31 Rolls Royce Avenue, Davao Bd. Res. No. 33 dtd. 1004 CONCEPCION A. DAMOLE Executive Homes, Matina, Davao City Feb. 22, 2005 31-Dec-07 17-Apr-08 31-Dec-10 Bd. Res. No. 33 dtd. 1005 DELIA NAIDAS-NARISMA 328 Leon Garcia St., Davao City Feb. 22, 2005 31-Dec-07 4-Jun-08 31-Dec-10 Bd. Res. No. 33 dtd. 1006 DEOGRACIA C. BATINGAL - CORPUS Milagros Bldg., Ilustre St., Davao City Feb. 22, 2005 31-Dec-07 Bd. Res. No. 33 dtd. 1007 EUFEMIA I. CLEMENTE - CEGUERA Highway, San Jose, Iriga City Feb. 22, 2005 31-Dec-07 29-May-08 31-Dec-10 Room 210 Montelibano Bldg., Anda St., Bd. Res. No. 33 dtd. 1008 EUGENIO B. BALAGAT Davao City Feb. 22, 2005 31-Dec-07 Solis Subdivision, Koronadal, South Bd. Res. No. 33 dtd. 1009 EXPEDITA A. SAVARIS Cotabato Feb. 22, 2005 31-Dec-07 2-Apr-08 31-Dec-10 7-028 Pagsabungan, Mandaue City, Bd. Res. No. 33 dtd. 1010 FELICIANA F. VILLARIN Cebu Feb. 22, 2005 31-Dec-07 18-Mar-08 31-Dec-10 Blk 19 Lot 11, Apo Sandawa Homes II, Bd. Res. No. 33 dtd. 1011 GINA S. MALASADOR Kidapawan City Feb. 22, 2005 31-Dec-07 53 Kap. Panso St., Poblacion IV, Bd. Res. No. 33 dtd. 1012 JENELY A. CORONEL - DIMATATAC Bauan, Batangas Feb. 22, 2005 31-Dec-07 28-Jan-08 31-Dec-10 119 Scout Fernandez Street, Diliman, Bd. Res. No. 33 dtd. 1013 JUDITH B. CRUZ Quezon City Feb. 22, 2005 31-Dec-07 2308 San Simon St., Gen. T. de Leon, Bd. Res. No. 33 dtd. 1014 LILIAN D. SILUBRICO Valenzuela City Feb. 22, 2005 31-Dec-07 Bd. Res. No. 33 dtd. 1015 LIWAYWAY NAPOLES - VIDAL 1102 Basak, Pardo, Cebu City Feb. 22, 2005 31-Dec-07 18-Jul-08 31-Dec-10 Lot 5, Ramos Subd., Brgy. Sta. Cruz, Bd. Res. No. 33 dtd. 1016 LOIDA N. SADIANG - ABAY Koronadal, South Cotabato Feb. 22, 2005 31-Dec-07 1-Jan-08 31-Dec-10 391 Samala Subdivision, Medicion II-C, Bd. Res. No. 33 dtd. 1017 MA. THERESA J. JANAIRO Imus, Cavite Feb. 22, 2005 31-Dec-07 5-Sep-08 31-Dec-10 39 Victoria Village, Canumay East, Bd. Res. No. 33 dtd. 1018 MARILYN S. VALDEZ Valenzuela City Feb. 22, 2005 31-Dec-07 1-Jan-08 31-Dec-10 2150 Angeles St., Gen. T. de Leon, Bd. Res. No. 33 dtd. 1019 PERPETUA M. RAMOS - CESAR Valenzuela City Feb. 22, 2005 31-Dec-07 18-Jul-08 31-Dec-10 146 Brgy. San Mateo, San Pablo City, Bd. Res. No. 33 dtd. 1020 RICHARD R. DEVANADERA Laguna Feb. 22, 2005 31-Dec-07

Page 31 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of November 30, 2008

PREVIOUS ACCREDITATION REG. BR. NO. EXPIRY V A L I D I T Y REMARKS NO. NAME OF FIRM ADDRESS DATE DATE From To Bd. Res. No. 33 dtd. 1021 RHEA C. METUA 12-D Zamora Street, Baguio City Feb. 22, 2005 31-Dec-07

Rm. 203-205 Lourdes Bldg., Miranda Bd. Res. No. 33 dtd. 1022 BAULA, MENESES & ASSOCIATES St., Angeles City Feb. 22, 2005 31-Dec-07 8th Floor III Paseo de Roxas Bldg., Paseo de Roxas Cor. Legaspi St., Bd. Res. No. 33 dtd. 1023 ONG, ORDOÑEZ AND ASSOCIATES Legaspi Village, Makati City Feb. 22, 2005 31-Dec-07 1-Jan-08 31-Dec-10 2841 Road 4, Barretto Subd., Beata, Bd. Res. No. 35 dtd. 1024 BENITO R. PAGASPAS Pandacan, Manila Mar. 18, 2005 31-Dec-07 28-Jan-08 31-Dec-10 9238 Dita St., San Antonio Village, Bd. Res. No. 35 dtd. 1025 CATHERINE S. LACAP Makati City Mar. 18, 2005 31-Dec-07 10-Apr-08 31-Dec-10 Lot 2 Blk 2 Alexander St., Christine Vill, Bd. Res. No. 35 dtd. 1026 DANILO P. SENORIN De La Paz, Pasig City Mar. 18, 2005 31-Dec-07 3479 Int. 35 Paltoc St., Sta. Mesa, Bd. Res. No. 27 dtd. 1027 JOSEPHINE M. PARANGIPANG-YOPO Manila Jan. 28, 2008 31-Dec-08 28-Jan-08 31-Dec-10 359 Banyan St., Hillcrest Village, Bd. Res. No. 35 dtd. 1028 LEONARDO L. VILLANUEVA Camarin Road, Caloocan City Mar. 18, 2005 31-Dec-07 Bd. Res. No. 35 dtd. 1029 LEONORA S. MANUEL 382 Palico I, Imus, Cavite Mar. 18, 2005 31-Dec-07 Mr. Romeo Encontro executed affidavit of dissolution filed with SEC. Accredited as Sole Bd. Res. No. 35 dtd. Practitioner(Acc. No. 4217) 71 California St., Christine Ville, Mar. 18, 2005 (as per BR No. 151 dtd. Sept. 5, 1030 R. V. ENCONTRO AND COMPANY Rodriguez, Rizal sole practitioner) 31-Dec-07 3-Nov-06 31-Dec-08 2008 1741 Escuela St., Guadalupe, Makati Bd. Res. No. 35 dtd. 1031 TEODORO O. GALLINEO City Mar. 18, 2005 31-Dec-07 4th Floor A. B. Sandoval Bldg., Shaw Bd. Res. No. 35 dtd. 1032 A. I. GUTIERREZ & ASSOCIATES Blvd., Cor. Oranbo Drive, Pasig City Mar. 18, 2005 31-Dec-07 18-Mar-08 31-Dec-10

1589 LG-04 Crispina Bldg., Quezon Bd. Res. No. 35 dtd. 1033 BARTOLOME, BENIPAYO & ASSOCIATES Avenue, Quezon City 1100 Mar. 18, 2005 31-Dec-07 10-Apr-08 31-Dec-10 Room 303 Victoria Plaza, 41 Annapolis Bd. Res. No. 35 dtd. 1034 S. T. FONTANILLAS & CO. St., Greenhills, San Juan, Metro Manila Mar. 18, 2005 31-Dec-07 12 Montoya St., San Juan, Metro Bd. Res. No. 36 dtd. 1035 ANGELINA H. FLORES Manila Mar. 18, 2005 31-Dec-07 8 Gasan St., Bo. Masambong, San Bd. Res. No. 36 dtd. 1036 EDMUNDO S. ABRAHAM Francisco del Monte, Quezon City Mar. 18, 2005 31-Dec-07 1-Jan-08 31-Dec-10 1045 Concepcion Aguila St., Quiapo, Bd. Res. No. 36 dtd. 1037 ISAGANI R. CORPUZ Manila Mar. 18, 2005 31-Dec-07 28-Jan-08 31-Dec-10 Bd. Res. No. 36 dtd. 1038 LEODEGARIO N. BRUNIO, JR. Purok 2, Tinigaw, Kalibo, Aklan Mar. 18, 2005 31-Dec-07 2973 Road II, Bo. Obrero, Pandacan, Bd. Res. No. 36 dtd. 1039 MA. ELENA C. DEL PRADO Manila Mar. 18, 2005 31-Dec-07 Lot 9 Blk 4 Tierra Verde Subd., Bd. Res. No. 36 dtd. 1040 MARISSA G. VALENCIA Santolan, Pasig City Mar. 18, 2005 31-Dec-07 Blk 6 Lot 7 and 8 Margarita Estate, Bd. Res. No. 36 dtd. 1041 NICOLAS M. SANTOS Tanawan, bustos, Bulacan Mar. 18, 2005 31-Dec-07 28-Jan-08 31-Dec-10 2nd Floor, Delmont Bank Building, San Bd. Res. No. 36 dtd. 1042 ROMEO Y. FABROS Vicente, Apalit, Pampanga Mar. 18, 2005 31-Dec-07 National Highway, Banay Banay I, San Bd. Res. No. 36 dtd. 1043 ROSALINDA ALDAY-PEREZ Jose, Batangas Mar. 18, 2005 31-Dec-07 2-Apr-08 31-Dec-10 U 17 UGF the Palm Tower T2 St. Paul Bd. Res. No. 36 dtd. 1044 ROSALINA J. RESIDE-PANGILINAN Road, San Antonio Village, Makati City Mar. 18, 2005 31-Dec-07 28-Jan-08 31-Dec-10 410 P. Urieta St., Buenavista Sablayan, Bd. Res. No. 36 dtd. 1045 SALUSTINA H. ANI-DAWATES Occidental Mindoro Mar. 18, 2005 31-Dec-07 140 Azicate Homes, Lolomboy, Bd. Res. No. 36 dtd. 1046 TERESITA C. RIVERA Bocaue, Bulacan Mar. 18, 2005 31-Dec-07 28-Jan-08 31-Dec-10 Blk 6 Lot 7 and 8 Margarita Estate, Bd. Res. No. 36 dtd. 1047 YOLANDA P. HIZON Tanauan, Bustos, Bulacan Mar. 18, 2005 31-Dec-07 28-Jan-08 31-Dec-10 Blk 7 Lot 16 Austria St., Phase 2A, Bd. Res. No. 37 dtd. 1048 CHARITO P. FESTIN Pacita Complex I, Biñan, Laguna Mar. 18, 2005 31-Dec-07 17-Apr-08 31-Dec-10 28 N. Domingo St., New Manila Quezon Bd. Res. No. 37 dtd. 1049 CLARITA T. ZARRAGA City Mar. 18, 2005 31-Dec-07 5-Sep-08 31-Dec-10 2nd Floor, Queensland Bldg., San Bd. Res. No. 37 dtd. 1050 DANTE D. TORRES Fernando City Mar. 18, 2005 31-Dec-07 16-Jun-08 31-Dec-08 Bd. Res. No. 37 dtd. 1051 ELAINE R. ANG Sta. Cruz, Virac, Catanduanes Mar. 18, 2005 31-Dec-07 Highway, Nabantuan, Escalante City, Bd. Res. No. 37 dtd. 1052 ESTRELLITA E. ROBLE-PANCHO Negros Occidental Mar. 18, 2005 31-Dec-07 2-Apr-08 31-Dec-10 32-C Camarin Road, Deparo, Caloocan Bd. Res. No. 37 dtd. 1053 EVELYN ECUBE-ATIENZA City Mar. 18, 2005 31-Dec-07 1-Jan-08 31-Dec-10

Page 32 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of November 30, 2008

PREVIOUS ACCREDITATION REG. BR. NO. EXPIRY V A L I D I T Y REMARKS NO. NAME OF FIRM ADDRESS DATE DATE From To Bd. Res. No. 37 dtd. 1054 FELOMINO SUNGCANG BELINARIO 1915 Agoncillo St., Malate, Manila Mar. 18, 2005 31-Dec-07 5-Sep-08 31-Dec-10 Blk 5 Lot 5 St. George St., Sto. Niño Village, Phase 4, Tunasan, Muntinlupa Bd. Res. No. 37 dtd. 1055 GILBERTO L. MANALOTO City Mar. 18, 2005 31-Dec-07

Lot 11, Cattleya St., Phase 5, Elvinda Bd. Res. No. 37 dtd. 1056 GRACIA Y. SENEDRIN-PADLAN Village, San Pedro, Laguna Mar. 18, 2005 31-Dec-07 28-Jan-08 31-Dec-10 166 Eastern Cavinitan, Virac, Bd. Res. No. 37 dtd. 1057 JERRY T. ANG Catanduanes Mar. 18, 2005 31-Dec-07 29-May-08 31-Dec-10 Unit E-1, 19th Floor Strata 100 Bldg., Emerald Ave., Ortigas Center, Pasig Bd. Res. No. 37 dtd. 1058 JOSIE FAITH T. ZAPE City Mar. 18, 2005 31-Dec-07 No. 23 St. Mary Ave., Doña Juliana Subd., Bacolod City, Negros Bd. Res. No. 37 dtd. 1059 HERNAN G. MAGLUPAY Occidental Mar. 18, 2005 31-Dec-07 12-May-08 31-Dec-10 Blk 13 Lot 4 Mandarin Homes II, Bd. Res. No. 37 dtd. 1060 MARY ANN S. FUA - VILLANUEVA Malagasang II, Imus, Cavite Mar. 18, 2005 31-Dec-07 1-Jan-08 31-Dec-10 Room 401, APC Bldg., 1186 Quezon Bd. Res. No. 37 dtd. 1061 MILAGROS A. REA - TORRES Ave., Quezon City Mar. 18, 2005 31-Dec-07 28-Jan-08 31-Dec-10 12 Yakal St., Severina Subd., Bd. Res. No. 37 dtd. 1062 PATROCINIA R. YU Bagumbayan, Taguig City Mar. 18, 2005 31-Dec-07 C-16 B-27, GSIS Homes Pureza St., Bd. Res. No. 37 dtd. 1063 REDENTOR M. GAFFUD Sta. Mesa, Manila Mar. 18, 2005 31-Dec-07 10/28/2008 31-Dec-10 37 B Trinidad Building, Rizal Ave., City Bd. Res. No. 37 dtd. 1064 RODOLFO B. OCTAVO of San Fernando, La Union Mar. 18, 2005 31-Dec-07 Blk 13 Lot 4 Mandarin Homes II, Bd. Res. No. 37 dtd. 1065 RONEL A. VILLANUEVA Malagasang II, Imus, Cavite Mar. 18, 2005 31-Dec-07 14-Jan-08 31-Dec-10 Unit 2601 Cityland 10 Tower 1, H. V. Bd. Res. No. 37 dtd. 1066 SAMUEL C. CELESTINO Dela Costa St., Makati City Mar. 18, 2005 31-Dec-07 1-Jan-08 31-Dec-10 0169 Salcedo Village, Kidapawan City, Bd. Res. No. 37 dtd. 1067 TERESITA L. ROMERO - GEMENTIZA Cotabato Mar. 18, 2005 31-Dec-07 29-May-08 31-Dec-10 8 Scout Borromeo St., Brgy. South Bd. Res. No. 37 dtd. 1068 VILMA B. GENITO - ABALA Triangle, Quezon City Mar. 18, 2005 31-Dec-07 1-Jan-08 31-Dec-10 5-B Gen. Fullon St., Galler Heights Subd., Banlat, Tandang Sora, Quezon Bd. Res. No. 37 dtd. 1069 VIRGINIA K. MARTINEZ City Mar. 18, 2005 31-Dec-07 10-Apr-08 31-Dec-10

Pagador Apt., No. 1 San Pedro Chapel, Bd. Res. No. 37 dtd. 1070 WILMA FABILLAR CARREDO La Paloma Subd., Tisa, Cebu City Mar. 18, 2005 31-Dec-07 12-May-08 31-Dec-10 18 St. Michael Street, Tirra Vista Bd. Res. No. 38 dtd. 1071 ALLAN C. PASCUAL Heights Subd., Nangka, Marikina City Mar. 18, 2005 31-Dec-07 26 A. Reyes St., Villa Miguela Subd., Bd. Res. No. 38 dtd. 1072 ANA MARIE G. PORTEA Pinagbuhatan, Pasig City Mar. 18, 2005 31-Dec-07 Blk 8 Blo 35 Iris St., Camella-Alabang I, Bd. Res. No. 38 dtd. 1073 BERNADETTE D. PALMOS Muntinlupa City Mar. 18, 2005 31-Dec-07 4 Nightingale St., Francisville Subd., Bd. Res. No. 38 dtd. 1074 CARMELO DOMALAON FAZON Mambungan, Antipolo City Mar. 18, 2005 31-Dec-07 18-Jul-08 31-Dec-10 Bd. Res. No. 38 dtd. 1075 DOLORES L. MORALES Real, Calamba City Mar. 18, 2005 31-Dec-07 392 Ibayong Tabon, Parada, Sta. Bd. Res. No. 38 dtd. 1076 EDITHA T. SANTIAGO Maria, Bulacan Mar. 18, 2005 31-Dec-07 28-Jan-08 31-Dec-10 Bd. Res. No. 38 dtd. 1077 EMMANUEL M. TIONGSON 64 7th Avenue, Cubao, Quezon City Mar. 18, 2005 31-Dec-07 12-May-08 31-Dec-10 Room 5 3rd Floor, PLDT Cooperative Bldg., 4718 Eduque St., Poblacion, Bd. Res. No. 38 dtd. 1078 FLORENCIO A. LAYCO Makati City Mar. 18, 2005 31-Dec-07 University of Makati, J. P. Rizal Bd. Res. No. 38 dtd. 1079 JOHNNY P. SANTIAGO Extension, Westrembo, Makati City Mar. 18, 2005 31-Dec-07 613 Carlos Palanca Street, Quiapo, Bd. Res. No. 38 dtd. 1080 LOLY NGO - UY Manila Mar. 18, 2005 31-Dec-07 5-Sep-08 31-Dec-10 Unit 1-B SJB Townvilla, No. 8 Scout Bd. Res. No. 38 dtd. 1081 LUISA A. CALEON Tuazon St., Quezon City Mar. 18, 2005 31-Dec-07 6-Nov-07 31-Dec-10 54 Rainbow St., Cor. White St., Munting Bahayan Subd., Pinagbuhatan, Pasig Bd. Res. No. 38 dtd. 1082 NATIVIDAD B. PUQUIZ City Mar. 18, 2005 31-Dec-07 28-Jan-08 31-Dec-10 Bd. Res. No. 38 dtd. 1083 NELIA D. MICLAT 554 Makiling St., Mandaluyong City Mar. 18, 2005 31-Dec-07 9-Jan-08 31-Dec-10 Blk 3 Lot 21 Grecio St., St. Francis Village, San Bartolome, Novaliches, Bd. Res. No. 38 dtd. 1084 NELLY G. BASCO Quezon City Mar. 18, 2005 31-Dec-07 Blk 7 Lot 19 NHA Phase I, Casisang, Bd. Res. No. 38 dtd. 1085 PEDRITO M. JUMAMOY Malaybalay City Mar. 18, 2005 31-Dec-07

Page 33 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of November 30, 2008

PREVIOUS ACCREDITATION REG. BR. NO. EXPIRY V A L I D I T Y REMARKS NO. NAME OF FIRM ADDRESS DATE DATE From To Bd. Res. No. 38 dtd. 1086 RAYMUNDO N. AQUINO 428 Evangelista St., Mandaluyong City Mar. 18, 2005 31-Dec-07 28-Jan-08 31-Dec-10 Room 312, 3rd Floor Pope Pius XII, Catholic Center, U.N. Avenue, Paco, Bd. Res. No. 38 dtd. 1087 ROSALINDA A. MANCE Manila Mar. 18, 2005 31-Dec-07 Bd. Res. No. 38 dtd. 1088 SALVADOR C. AGUILAR 2225 Tolentino St., Pasay City Mar. 18, 2005 31-Dec-07 Bd. Res. No. 38 dtd. 1089 SUSANA S. DE DIOS - CARLOS 14 Pingkian St., Parang, Marikina City Mar. 18, 2005 31-Dec-07 9-Jan-08 31-Dec-10 7 Mendoza St., Malanday, Valenzuela Bd. Res. No. 38 dtd. 1090 WILFREDO A. ESGUERRA City Mar. 18, 2005 31-Dec-07 802 Richville Corporate Center, 1314 Commerce Ave., Alabang, Muntinlupa Bd. Res. No. 38 dtd. 1091 SERAFICA, VIERNES & CO. City Mar. 18, 2005 31-Dec-07 Proceurement Service - DBM Cristobal Bd. Res. No. 39 dtd. 1092 BERNADETTE D. TOLENTINO St., Paco, Manila Mar. 18, 2005 31-Dec-07 Room 2-0, Second Floor Piao Yan Shoppesville Bldg., Bonifacio St., Bd. Res. No. 39 dtd. 1093 CRISTETA B. LEUNG Baguio City Mar. 18, 2005 31-Dec-07 29 Salvador St. Jordan Heights Subd., Damong Maliit, Novaliches, Quezon Bd. Res. No. 39 dtd. 1094 DIOSDADO S. DAVID City Mar. 18, 2005 31-Dec-07 10-Apr-08 31-Dec-10 Bd. Res. No. 39 dtd. 1095 EDGAR O. LAZO 2764 Tupaz St., Sta. Ana, Manila Mar. 18, 2005 31-Dec-07 14-Jan-08 31-Dec-10 Blk 1 Lot 25, Lolita Village, Bd. Res. No. 39 dtd. 1096 EDMUND L. AMPLAYO Calanipawan, Tacloban City Mar. 18, 2005 31-Dec-07 18-Jul-08 31-Dec-08 VSB Building, Room 325 & 326, 7th Bd. Res. No. 39 dtd. 1097 ERNESTO R. MAALAT Lacson St., Bacolod City Mar. 18, 2005 31-Dec-07 18-Jul-08 31-Dec-10 Sto. Domingo, Norte, Luna, 2518 La Bd. Res. No. 39 dtd. 1098 JOCELYN NAVOR GONZALES Union Mar. 18, 2005 31-Dec-07 5-Sep-08 31-Dec-10 5075 5th St., Fairlane Subd., San Bd. Res. No. 39 dtd. 1099 QUIRINO L. SULIT Vicente, Tarlac City Mar. 18, 2005 31-Dec-07 16-Jun-08 3-Dec-10

Bd. Res. No. 39 dtd. 1100 MA. CECILIA R. CAPILI - CARANDANG 2467 G. del Pilar St., Singalong, Manila Mar. 18, 2005 31-Dec-07 28-Jan-08 3-Dec-10 Blk 33, Lot 10 Arellano St., Katarungan Bd. Res. No. 39 dtd. 1101 MELISSA ARATAN - UNTALAN Village, Poblacion, Muntinlupa City Mar. 18, 2005 31-Dec-07 5-Sep-08 31-Dec-10 8179 Sgt. Fabian Yabut St., Guadalupe Bd. Res. No. 39 dtd. 1102 MELVIN C. ROSARIO Nuevo, Makati City Mar. 18, 2005 31-Dec-07 30-Oct-08 31-Dec-10 Bd. Res. No. 39 dtd. 1103 TERESA N. NASAYAO Calzada, Camalig, Albay 4502 Mar. 18, 2005 31-Dec-07 18-Jul-08 31-Dec-10 Bd. Res. No. 39 dtd. 1104 VENUS R. ARAGOZA 455 Batingan, Bingangonan, Rizal Mar. 18, 2005 31-Dec-07 704 Jasmine St., Perpertual Village X, Bd. Res. No. 40 dtd. 1105 AURORA O. MARTIJA Taguig City Mar. 18, 2005 31-Dec-07 5-Sep-08 31-Dec-10 18 Macatangay Subd., MH del Pilar St., Bd. Res. No. 40 dtd. 1106 CEMMIA BETTY IBON-CRUCAL Batangas City Mar. 18, 2005 31-Dec-07 75 Emerald Lane, Mt. View Park Subd., Bd. Res. No. 40 dtd. 1107 CRESENCIA M. OCHOA - TO Batangas City Mar. 18, 2005 31-Dec-07 No. 10 2nd Street, Goodrich Village, Bd. Res. No. 40 dtd. 1108 DENNIS D. PADILLA Conception 1, Marikina City Mar. 18, 2005 31-Dec-07 10-Apr-08 31-Dec-10 20 Delmar Coumpound, Purok Malakas, San Isidro, General Santos Bd. Res. No. 40 dtd. 1109 EFREN F. SABADO City Mar. 18, 2005 31-Dec-07 2-Apr-08 31-Dec-10 Room 1, JTL Bldg., BS Aquino Drive, Bd. Res. No. 40 dtd. 1110 EMILIO G. JISON, JR. Bacolod City, Negros Occidental Mar. 18, 2005 31-Dec-07 9 Venus St., Golden Country Homes, Bd. Res. No. 40 dtd. 1111 ERLINDA C. VICERAL Alangilan, Batangas City Mar. 18, 2005 31-Dec-07 28-Jan-08 31-Dec-10 Blk 6 Lot 10 Phase II Southern City, Bd. Res. No. 40 dtd. 1112 ERNESTO Z. ORBE Imus, Cavite Mar. 18, 2005 31-Dec-07 1-Jan-08 31-Dec-10 199 Libertad Street, Pasay City, Metro Bd. Res. No. 40 dtd. 1113 GIL B. TABIFRANCA Manila 1300 Mar. 18, 2005 31-Dec-07 18-Mar-08 31-Dec-10 Room 15, JTL Bldg., BS Aquino Drive, Bd. Res. No. 40 dtd. 1114 IAN F. HINOLAN Bacolod City Mar. 18, 2005 31-Dec-07 5-Sep-08 31-Dec-10 64 H. Rubio St., Digman, Bacoor, Bd. Res. No. 40 dtd. 1115 JO L. ILIJAY Cavite Mar. 18, 2005 31-Dec-07 Bd. Res. No. 40 dtd. 1116 LEA DORIS Y. CAPUYAN - VILLAR 424 Real St., Oromoc City, Leyte Mar. 18, 2005 31-Dec-07 5-Sep-08 31-Dec-10 Room 204, Carmen Bldg., 25 Lizares Bd. Res. No. 40 dtd. 1117 MA. TERESA L. FAELDONEA Ave., Bacolod City Mar. 18, 2005 31-Dec-07 12-May-08 31-Dec-10 Bd. Res. No. 40 dtd. 1118 MARJORIE R. MENDOZA Lalud, Calapan, Oriental Mindoro Mar. 18, 2005 31-Dec-07 14-Jan-08 31-Dec-10 14 Calle Nicolas, Hacienda Heights Bd. Res. No. 40 dtd. 1119 MARIVER ATUEL CAPA Subd. Airport Road, Sasa, Davao City Mar. 18, 2005 31-Dec-07

Page 34 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of November 30, 2008

PREVIOUS ACCREDITATION REG. BR. NO. EXPIRY V A L I D I T Y REMARKS NO. NAME OF FIRM ADDRESS DATE DATE From To Vasquez St., Charmaine Village, Poblacion I, Sagay City, Negros Bd. Res. No. 40 dtd. 1120 NINA Z. LUPANGCO Occidental Mar. 18, 2005 31-Dec-07 Room 255 Padilla de los Reyes Bldg., Bd. Res. No. 40 dtd. 1121 QUIRINO C. GOTAUCO 232 Juan Luna St., Binondo, Manila Mar. 18, 2005 31-Dec-07 10-Apr-08 31-Dec-10 Room 14, JTL Bldg., BS Aquino Drive, Bd. Res. No. 40 dtd. 1122 ROBERTO L. HINOLAN Bacolod City Mar. 18, 2005 31-Dec-07 5-Sep-08 31-Dec-10 Suite 224-225, Plaza Mart Bldg., Bd. Res. No. 40 dtd. 1123 PRESTON V. BARBASA Araneta St., Bacolod City Mar. 18, 2005 31-Dec-07 18-Jul-08 31-Dec-10 L 269 Poblacion, San Pascual, Bd. Res. No. 40 dtd. 1124 SOCORRO A. BICOL - TAMAYO Batangas Mar. 18, 2005 31-Dec-07 28-Jan-08 31-Dec-10 148 Philand Ext., Fabre Cpd., Pasong Bd. Res. No. 40 dtd. 1125 TERESITA M. FAUNDO Tamo, Tandang Sora, Quezon City Mar. 18, 2005 31-Dec-07 Lot 10 Blk 26 Phase 2B1 Kagalingan Bd. Res. No. 40 dtd. 1126 VLADIMIR U. RANILLO St., Karangalan Village, Pasig City Mar. 18, 2005 31-Dec-07 28-Jan-08 31-Dec-10 272 Ilang-Ilang St., Bancal, Bd. Res. No. 40 dtd. 1127 ZENAIDA M. CARREON Meycauayan, Bulacan Mar. 18, 2005 31-Dec-07 1-Jan-08 31-Dec-10

U-802 Platinum 2000 Bldg., 7 Annapolis Bd. Res. No. 40 dtd. 1128 J. C. ARUEGO & ASSOCIATES St., Greenhills, San Juan Mar. 18, 2005 31-Dec-07 17-Apr-08 31-Dec-10 24 Daanghari St., Daanghari, Navotas, Bd. Res. No. 41 dtd. 1129 RICO J. DE GUZMAN Metro Manila Apr. 12, 2005 31-Dec-07 E-21 RSG Townhome, Osmeña St., Bd. Res. No. 41 dtd. 1130 ROGELIO G. INDITA Rosario, Pasig City Apr. 12, 2005 31-Dec-07 94 Chicago Tech St., University Hills Bd. Res. No. 41 dtd. 1131 ROGELIO G. LORENZO Subd., Caloocan City Apr. 12, 2005 31-Dec-07 18-Mar-08 31-Dec-10 Blk 19 Lot 18 Phase 4-E Golden City Bd. Res. No. 41 dtd. 1132 ROLANDO M. DUCUSIN Subd., Sta. Rosa, Laguna Apr. 12, 2005 31-Dec-07 28-Jan-08 31-Dec-10 222 Dahlia St., Queen's Row West, Bd. Res. No. 41 dtd. 1133 SERAFIN F. BUSTAMANTE Bacoor, Cavite Apr. 12, 2005 31-Dec-07 Bd. Res. No. 41 dtd. 1134 VIOLETA F. CEPE 381 Ylang-Ylang St., Granja, Lipa City Apr. 12, 2005 31-Dec-07 Unit 21 RICEM Compound, No. 88 Bd. Res. No. 41 dtd. 1135 SUNGA SORIANO AND ASSOCIATES Orambo Driv e, Pasig City Apr. 12, 2005 31-Dec-07 Bd. Res. No. 43 dtd. 1136 ANGELINA C. JACALNE 473 St. Cristo St., Binondo, Manila Apr. 12, 2005 31-Dec-07 1-Jan-08 31-Dec-10

BETTY SAN BUENAVENTURA - 15 Augusta St., Phase V Vista Verde Bd. Res. No. 43 dtd. 1137 DACANAY Exec. Village, Cainta, Rizal Apr. 12, 2005 31-Dec-07 18-Jul-08 31-Dec-10 Bd. Res. No. 43 dtd. 1138 CESAR S. CIFRA 170 Virata St., Pasig City Apr. 12, 2005 31-Dec-07 7864 E. Progreso Street, Guadalupe Bd. Res. No. 43 dtd. 1139 DANILO G. BELARMINO Viejo, Makati City Apr. 12, 2005 31-Dec-07 71-B Matutum St., Manresa, 1115, Bd. Res. No. 43 dtd. 1140 EDGAR L. YU Quezon City Apr. 12, 2005 31-Dec-07 Lot 3 Sapphire St., Phase 1-B Pleasant Hills Subd., City of Sa Jose Del Monte, Bd. Res. No. 43 dtd. 1141 EMILY CATAPANG - GAGALAC Bulacan Apr. 12, 2005 31-Dec-07 12-May-08 31-Dec-10 Blk 16 Lot 16 Ramylu Village, Tangub, Bd. Res. No. 43 dtd. 1142 EVA V. JOCSON - TORRES Bacolod City Apr. 12, 2005 31-Dec-07 14267 Gov. Drive, Bancal, Carmona, Bd. Res. No. 43 dtd. 1143 EVALINDA I. GARCIA Cavite Apr. 12, 2005 31-Dec-07 1920 B. M.L. Carreon St., Sta. Ana, Bd. Res. No. 43 dtd. 1144 EVELYN PONCE ALINDOGAN Manila Apr. 12, 2005 31-Dec-07 Villa Remedios Subd., Halang, Bd. Res. No. 43 dtd. 1145 EUGENIO SALOMEO OTIC, JR. Calamba City, Laguna Apr. 12, 2005 31-Dec-07 29-May-08 31-Dec-10

Room 202 Zaravel Business Center, 27- Bd. Res. No. 43 dtd. 1146 GENEROSO B. DIUCO 31 Congressional Ave., Quezon City Apr. 12, 2005 31-Dec-07 2-Apr-08 31-Dec-10 Unit 108, Residencias de Manila Building 1, Jesus Street, Pandacan, Bd. Res. No. 43 dtd. 1147 GERARDO C. PONCE Manila Apr. 12, 2005 31-Dec-07 6th Floor, Don Pablo Building, 114 Amorsolo Street, Legaspi Village, Bd. Res. No. 43 dtd. 1148 JANET A. CAPILI Makati City Apr. 12, 2005 31-Dec-07 Kidapawan Medical Specialists Center, Bd. Res. No. 43 dtd. 1149 LILY WONG DENILA Inc. Sudapin Street, Kidapawan City Apr. 12, 2005 31-Dec-07 Blk 33 Lot 11 Heritage Homes, Loma de Bd. Res. No. 43 dtd. 1150 LINDA F. FUNTANILLA Gato, Marilao, Bulacan Apr. 12, 2005 31-Dec-07 10-Apr-08 31-Dec-10 Blk 19 Lot 9 Soldier's Hills III, Bd. Res. No. 43 dtd. 1151 MARIA CRISTINA L. PERALTA Novaliches, Tala, P.O. Caloocan City Apr. 12, 2005 31-Dec-07 28-Jan-08 31-Dec-10 4-E Matimtiman Street, Teachers Bd. Res. No. 43 dtd. 1152 MARISSA O. CAINGAT Village, Diliman, Quezon City Apr. 12, 2005 31-Dec-07 10-Apr-08 31-Dec-10 33 Vicente Pacis St., BF Resort Village, Bd. Res. No. 43 dtd. 1153 MARIA M. ABRERA Las Piñas City Apr. 12, 2005 31-Dec-07

Page 35 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of November 30, 2008

PREVIOUS ACCREDITATION REG. BR. NO. EXPIRY V A L I D I T Y REMARKS NO. NAME OF FIRM ADDRESS DATE DATE From To 23 A. Bonifacio St., Poblacion, Cavinti, Bd. Res. No. 43 dtd. 1154 NORILYN R. ABAS - MESINA Laguna 4013 Apr. 12, 2005 31-Dec-07 28-Jan-08 31-Dec-10 413 Dr. Luis F. Reyes St., Concepcion, Bd. Res. No. 43 dtd. 1155 REMEDIOS H. REYES Baliuag, Bulacan Apr. 12, 2005 31-Dec-07 12-May-08 31-Dec-10 514 Guijo St., Poly Subd., Matina, Bd. Res. No. 44 dtd. 1156 AIDA D. TEMPLADO - FEDEE Davao City Apr. 12, 2005 31-Dec-07 300 Benigno Aquino Ave., Tangos, Bd. Res. No. 44 dtd. 1157 ANDRES R. NIETO Baliuag, Bulacan Apr. 12, 2005 31-Dec-07 1-Jan-08 31-Dec-10 861 Grede, Panabo City, Davao Del Bd. Res. No. 44 dtd. 1158 AURELIANO E. GARCIA Norte Apr. 12, 2005 31-Dec-07 Bd. Res. No. 44 dtd. 1159 CARLOS LANIOG 293 Sta. Teresita St., Sampaloc, Manila Apr. 12, 2005 31-Dec-07 239 Cordero St., 5th Avenue, Grace Bd. Res. No. 44 dtd. 1160 ELIZABETH P. YAP Park, Caloocan City Apr. 12, 2005 31-Dec-07 1-Jan-08 31-Dec-10 71 Autumn St., Summerhomes, Bd. Res. No. 44 dtd. 1161 ELSA S. ELADIO Concepcion, Marikina City Apr. 12, 2005 31-Dec-07 Room 226, FUBC Bldg., 413, Escolta, Bd. Res. No. 44 dtd. 1162 EMILIANO C. CANLAS Manila Apr. 12, 2005 31-Dec-07 Blk 6 Lot 10 Phase 1, Isaac St., North Olympus, Zabarte, Novaliches, Quezon Bd. Res. No. 44 dtd. 1163 ESTER A. MOYA City Apr. 12, 2005 31-Dec-07 12-May-08 31-Dec-10 Blk 7 Lot 3 Natividad Homes, Phase 3, Bd. Res. No. 44 dtd. 1164 EVANGELINE M. VILLESIS Deparo, Novaliches, Caloocan City Apr. 12, 2005 31-Dec-07 3174 Mulawin St., UPS-2, Parañaque, Bd. Res. No. 44 dtd. 1165 FELIPE T. CHUA Metro Manila Apr. 12, 2005 31-Dec-07 Room 209 2nd Floor, GCL Bldg., 110 E. Bd. Res. No. 44 dtd. 1166 JONAS PAGARAN - MASCARIÑAS Quirino Street, Davao City Apr. 12, 2005 31-Dec-07 5-Sep-08 31-Dec-10 Blk 20 Lot 7, NHA Mamay, Buhangin, Bd. Res. No. 44 dtd. 1167 JOEL B. DORADO Davao City Apr. 12, 2005 31-Dec-07 2nd Floor, Manejkom Bldg., Maunlad Bd. Res. No. 44 dtd. 1168 JUANITO L. PARULAN Homes, Mojon, City of Malolos Apr. 12, 2005 31-Dec-07 9-Jan-08 31-Dec-10 18C Tower A, Kingwood Condominium, Vito Cruz Ext., Pasong Tamo, Brgy. Bd. Res. No. 44 dtd. 1169 LIGAYA E. REMPILLO Lapaz, Makati City Apr. 12, 2005 31-Dec-07 5-Sep-08 31-Dec-10 Blk 16 Lot 20 Lucena St., South City Bd. Res. No. 44 dtd. 1170 LOLITA D. DACANAY Homes, Biñan, Laguna 4024 Apr. 12, 2005 31-Dec-07 Room 212 JL Bldg., Lacson-Burgos Bd. Res. No. 44 dtd. 1171 LORENA DUYO - LOSAÑES Sts., Bacolod City Apr. 12, 2005 31-Dec-07 5-Sep-08 31-Dec-10 Bd. Res. No. 44 dtd. 1172 LUCIO N. BOLANIO, JR. 1324 Lopez Jaena St., Paco, Manila Apr. 12, 2005 31-Dec-07 1-Jan-08 31-Dec-10 Blk 12 Lot 24 Villa de Primarosa Buhay Bd. Res. No. 44 dtd. 1173 LUZVIMINDA V. MINEL na Tubig, Imus, Cavite Apr. 12, 2005 31-Dec-07 30-Oct-08 31-Dec-10 By-Pass Road, Sta. Clara, Sta. Maria, Bd. Res. No. 44 dtd. 1174 MARY ANN C. MENDOZA Bulacan Apr. 12, 2005 31-Dec-07 6-Nov-07 31-Dec-10 3384 Sinilyasi St., Kaunlaran Village, Bd. Res. No. 44 dtd. 1175 MILAGROS A. CLEMENTE Caloocan City Apr. 12, 2005 31-Dec-07 18-Jul-08 31-Dec-10 15 Honduras St., Betterliving Subd., Bd. Res. No. 44 dtd. 1176 MARIMIL G. GRAFILO Parañaque City Apr. 12, 2005 31-Dec-07 1915 Pasay St., Brgy., De Remedio, Bd. Res. No. 44 dtd. 1177 OBERLEE J. SUBIDA Pasay St., Cardona, Rizal Apr. 12, 2005 31-Dec-07 6-Nov-07 31-Dec-10 Blk 2 Lot 26 Melon Drive, SM Homes, Bd. Res. No. 44 dtd. 1178 PEPITO A. GONZALES Camarin Road, Caloocan City Apr. 12, 2005 31-Dec-07 30-Oct-08 31-Dec-10 Room 1410-B State Investment Center, Bd. Res. No. 44 dtd. 1179 VICTORIA A. TIU Binondo, Manila Apr. 12, 2005 31-Dec-07 Room 106 Del Rosario Bldg., Brokenshire Drive, Magallanes St., Bd. Res. No. 44 dtd. 1180 VIRGINIA T. ALBACITE - ANGCO Davao City Apr. 12, 2005 31-Dec-07 Blk 30 Lot 17/19 Hong Kong Village, Bd. Res. No. 44 dtd. 1181 ZENAIDA M. RAMIREZ Cabuyao, Laguna Apr. 12, 2005 31-Dec-07 1319 Jose Tondo, Bd. Res. No. 45 dtd. 1182 ANGELICA R. VELOSO Manila Apr. 12, 2005 31-Dec-07 Bd. Res. No. 45 dtd. 1183 FE S. MENDOZA 86 Naval St., Bo. Dolores, Taytay, Rizal Apr. 12, 2005 31-Dec-07 Paseo Monte Carlo, El Monteverde Bd. Res. No. 45 dtd. 1184 ISABELITA U. RIVERA Subd., Taytay, Rizal Apr. 12, 2005 31-Dec-07 2-Apr-08 31-Dec-10 Bd. Res. No. 45 dtd. 1185 JOSELITO N. ORTIZ 10 Int. Kanlaon St., Mandaluyong City Apr. 12, 2005 31-Dec-07 337 Ila Homes Subd., Daaang Amaya Bd. Res. No. 45 dtd. 1186 JOSEPH A. RUFIN II, Tanza, Cavite Apr. 12, 2005 31-Dec-07 40 Solar Street, Bel-Air Village, Makati Bd. Res. No. 45 dtd. 1187 LOIDA DELA CRUZ - SALAS City Apr. 12, 2005 31-Dec-07 Bd. Res. No. 45 dtd. 1188 MARCOS A. LEGASPI 37 Targa St., Village East Cainta, Rizal Apr. 12, 2005 31-Dec-07 28-Jan-08 31-Dec-10

Page 36 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of November 30, 2008

PREVIOUS ACCREDITATION REG. BR. NO. EXPIRY V A L I D I T Y REMARKS NO. NAME OF FIRM ADDRESS DATE DATE From To 12 Rizal Avenue Ext., Grace Park, Bd. Res. No. 45 dtd. 1189 MARIO G. CAMACHO Caloocan City Apr. 12, 2005 31-Dec-07 Bd. Res. No. 45 dtd. 1190 MARYJO B. AGCANAS 731-A Eranshaw St., Sampaloc, Manila Apr. 12, 2005 31-Dec-07 10-Apr-08 31-Dec-10 Bd. Res. No. 45 dtd. 1191 MOISES V. MORALES 521 Amorlon Subd., Biñan, Laguna Apr. 12, 2005 31-Dec-07 Blk 5 Lot 8 Loro St. P-12, Unit V, Bd. Res. No. 45 dtd. 1192 ROSNONI CAMU - SERRANO Commonwealth, Quezon City Apr. 12, 2005 31-Dec-07 32 Elm St., New Marikina Subd., Bd. Res. No. 45 dtd. 1193 VALENTIN C. VILLANUEVA Marikina City Apr. 12, 2005 31-Dec-07 12-May-08 31-Dec-10 Unit 404 Tiffany Mansion, Eisenhower Bd. Res. No. 45 dtd. 1194 J. SAN PASCUAL & CO. St., San Juan, Metro Manila Apr. 12, 2005 31-Dec-07 18-Mar-08 31-Dec-10 1258 Teodora, San Luis St., Pandacan, Bd. Res. No. 45 dtd. 1195 ROA & ASSOCIATES Manila Apr. 12, 2005 31-Dec-07 28-Jan-08 31-Dec-10 225 Blk 3, New Matina, S.I.R., Davao Bd. Res. No. 46 dtd. 1196 FELIX C. ENRIQUEZ City Apr. 12, 2005 31-Dec-07 Ernora Grande Bldg., 74 Bonifacio St., Bd. Res. No. 46 dtd. 1197 FLORANTE C. ELIZALDE Davao City Apr. 12, 2005 31-Dec-07

804 Lapulapu St., Tagum City, Davao Bd. Res. No. 46 dtd. 1198 AGUNOD TORREJANO & CO. del Norte Apr. 12, 2005 31-Dec-07 5-Sep-08 31-Dec-10

Unit 55, Zeta Bldg., 191 Salcedo St., Bd. Res. No. 46 dtd. 1199 LEONARDO VICENTE AND ASSOCIATES Legaspi Village, Makati City Apr. 12, 2005 31-Dec-07 8-Jan-08 31-Dec-10

FE MABILANGAN - CANZON Lot 6 Blk 11 Phase 3E-1, Pla-Pla St., Bd. Res. No. 47 dtd. 1200 (Formerly : CATALINA FE M. CANZON) Kaunlaran Village, Caloocan City Apr. 12, 2005 31-Dec-07 6-Nov-07 31-Dec-10 Unit C 6th Floor Tempus Place Bldg. II, Matalino St., Brgy. Central, Diliman, Bd. Res. No. 47 dtd. 1201 CYNTHIA M. CATUNGAL - CASTRO Quezon City Apr. 12, 2005 31-Dec-07 4117 Diam St., Gen. T. de Leon, Bd. Res. No. 47 dtd. 1202 EDGARDO R. ALFEREZ Valenzuela City Apr. 12, 2005 31-Dec-07 Bd. Res. No. 47 dtd. 1203 FLOCERFINA C. SILVA Sulok, Saluysoy, Meycauayan, Bulacan Apr. 12, 2005 31-Dec-07 18-Mar-08 31-Dec-10 Blk 11 Lot 49, Villa Luisa Homes I, San Bd. Res. No. 47 dtd. 1204 FLORDELIZA A. VILLABROZA Agustin III, Dasmariñas, Cavite 4114 Apr. 12, 2005 31-Dec-07 Bd. Res. No. 47 dtd. 1205 JOSE D. CHAN 17-D Quezon Street, Iloilo City Apr. 12, 2005 31-Dec-07 12 Alley 3 Martires Del '96, Pateros, Bd. Res. No. 47 dtd. 1206 LOIDA B. DOMINGO Metro Manila Apr. 12, 2005 31-Dec-07 Bd. Res. No. 47 dtd. 1207 LOPE E. DAPUN Kabacan, Cotabato Apr. 12, 2005 31-Dec-07 2 Lagrimas St., Ireneville Subd., San Bd. Res. No. 47 dtd. 1208 MA. JOVITA Z. CRUZ - AGNAS Francisco, Biñan, Laguna Apr. 12, 2005 31-Dec-07 28-Jan-08 31-Dec-10 Unit 5-B-2 Strata 2000 Bldg., Emerald Bd. Res. No. 47 dtd. 1209 MINA GRACIA D. LOMANDAS Ave., Ortigas Center, Pasig City Apr. 12, 2005 31-Dec-07 2319 G. , Singalong, Bd. Res. No. 47 dtd. 1210 MINDA R. QUIJANO Manila Apr. 12, 2005 31-Dec-07 Room 304 Albulario Bldg., 37 Gen. Bd. Res. No. 47 dtd. 1211 MERIAM G. BALAGTAS Maxilom Avenue 6000 Cebu City Apr. 12, 2005 31-Dec-07 12-May-08 31-Dec-10 82 Emerald St., Cainta Greenpark, Bd. Res. No. 47 dtd. 1212 NOEL I. PAAT Cainta, Rizal Apr. 12, 2005 31-Dec-07 Blk 15 Lot 3 Kagitingan St., Karangalan Village (Phase 1), Felix Ave., San Bd. Res. No. 47 dtd. 1213 RODOLFO P. MANALO Isidro, Cainta, Rizal Apr. 12, 2005 31-Dec-07 5-Sep-08 31-Dec-10 26 Acuna Drive, Tandang Sora, Bd. Res. No. 47 dtd. 1214 RUFINO A. MANZANO Quezon City Apr. 12, 2005 31-Dec-07 1-Jan-08 31-Dec-10 Bd. Res. No. 47 dtd. 1215 SEIDINA J. SANTOS 209 Caypombo, Sta. Maria, Bulacan Apr. 12, 2005 31-Dec-07 28-Jan-08 31-Dec-10 295 E. Custodio St., Santulan, Malabon, Bd. Res. No. 47 dtd. 1216 THELMA DELA CUZ - SANSALES Metro Manila Apr. 12, 2005 31-Dec-07 30-Oct-08 31-Dec-10 Room 202 Mingson Bldg., P. Zamora Bd. Res. No. 48 dtd. 1217 BABY M. VELAYO Street, Cebu City Apr. 12, 2005 31-Dec-07 10/28/2008 31-Dec-10 2nd Floor, WSC Building, San Bd. Res. No. 48 dtd. 1218 BENITO S. TAN Sebastian-Locsin Sts., Bacolod City Apr. 12, 2005 31-Dec-07 c/o Pacific Traders & Manufacturing Bd. Res. No. 48 dtd. 1219 CAROLYN J. CARREON Corp., Brgy. Tabok, Mandaue City Apr. 12, 2005 31-Dec-07 Z1-297 Nonoc Homes Tabunoc, Talisay Bd. Res. No. 48 dtd. 1220 CECILE L. FAUSTINO City, Cebu 6045 Apr. 12, 2005 31-Dec-07 Ground Floor, Bahay Ng Alumni Bldg., Bd. Res. No. 48 dtd. 1221 CONRADO L. PIOQUINTO, JR. Notre Dame Avenue, Cotabato City Apr. 12, 2005 31-Dec-07 17-Apr-08 31-Dec-10 Phase 3 Blk 20 Lot 1 & 3, North Matrix Bd. Res. No. 48 dtd. 1222 CAROLINE P. ANDRADA Vill Subd., Caloocan City Apr. 12, 2005 31-Dec-07 Bd. Res. No. 48 dtd. 1223 FERNALYN M. TICAA 765 Mindoro Street, Sampaloc, Manila Apr. 12, 2005 31-Dec-07

Page 37 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of November 30, 2008

PREVIOUS ACCREDITATION REG. BR. NO. EXPIRY V A L I D I T Y REMARKS NO. NAME OF FIRM ADDRESS DATE DATE From To Room 203 Mingson Bldg., P. Zamora Bd. Res. No. 48 dtd. 1224 FLORDELIS B. VELAYO Street, Cebu City Apr. 12, 2005 31-Dec-07 28-Oct-08 31-Dec-10 30 Private Aurellana Street, Bagong Bd. Res. No. 48 dtd. 1225 JOSEL F. CRUZ Ilog, Pasig City Apr. 12, 2005 31-Dec-07 28-Jan-08 31-Dec-10 Bd. Res. No. 48 dtd. 1226 MA. ELOISA T. MONTES 41 B. Garcia St., Pasay City Apr. 12, 2005 31-Dec-07 Purok 4, Reguina Village, John Bosco District, Mangagoy, Bislig City, Surigao Bd. Res. No. 48 dtd. 1227 MA. TERESA C. YAGONIA del sur Apr. 12, 2005 31-Dec-07 Blk 24 Lot 8 Gumamela St., Pembo, Bd. Res. No. 48 dtd. 1228 MAGNOLIA M. MARQUEZ Makati Apr. 12, 2005 31-Dec-07 2-Apr-08 31-Dec-10 Bd. Res. No. 48 dtd. 1229 MARJORIE INES P. BATOON 1561 Blumentrit St., Sampaloc, Manila Apr. 12, 2005 31-Dec-07

Bd. Res. No. 48 dtd. 1230 MARIBETH DE LOS SANTOS - ACOSTA 2236 Padre Burgos St., Pasay City Apr. 12, 2005 31-Dec-07 Bd. Res. No. 48 dtd. 1231 MAY S. VILLAPANDO - HERAMIA 18-E A. Victorino St., Pasay City Apr. 12, 2005 31-Dec-07 1-Jan-08 31-Dec-10 254-N-03 Mercado Compound Tres de Abril St., Punta Princesa, Cebu City Bd. Res. No. 48 dtd. 1232 MICHELLE S. AVANZADO - DELA CERNA 6000 Apr. 12, 2005 31-Dec-07 2-Apr-08 31-Dec-10 Bk 21 Lot 16 Percentage St., BIR Bd. Res. No. 48 dtd. 1233 ROMEO O. DEAUNA Village, Fairview, Quezon City Apr. 12, 2005 31-Dec-07 2-Apr-08 31-Dec-10 Door B Javelosa Compound, Arguelles Ext., Locsin-Villalobos St., Jaro, Iloilo Bd. Res. No. 48 dtd. 1234 SAMSON L. AVERIA City Apr. 12, 2005 31-Dec-07 18-Jul-08 31-Dec-10 176 Corner P. Burgos St., M. H. Del Bd. Res. No. 48 dtd. 1235 TERESITA T. BAÑEZ Pilar St., Tacloban City Apr. 12, 2005 31-Dec-07 18-Jul-08 31-Dec-10 9-C H. Ignacio St., Bagumbayan, Bd. Res. No. 48 dtd. 1236 WILMA DE LEON - BLANCO Navotas, Metro Manila Apr. 12, 2005 31-Dec-07

63 Gen. A. Natividad St., Palingon, Bd. Res. No. 49 dtd. 1237 ANGELITA L. SULIT - DE LOS SANTOS Tipas, Taguig City Apr. 12, 2005 31-Dec-07 Unit 16 Borromeo Arcade, F. Ramos Bd. Res. No. 49 dtd. 1238 BEATRIZ B. LAPUS St., Cebu City Apr. 12, 2005 31-Dec-07 10-Apr-08 31-Dec-10 353 A. Lozada St., Palasan, Valenzuela Bd. Res. No. 49 dtd. 1239 FELIPE S. CALILONG City Apr. 12, 2005 31-Dec-07 26 D. Silang St., St. Domingo Village I, Bd. Res. No. 49 dtd. 1240 GAUDENCIO G. OMAÑA, JR. Brgy, Hizon, Davao City Apr. 12, 2005 31-Dec-07 127 R. Berroya St., San Vicente, San Bd. Res. No. 49 dtd. 1241 GUILLERMO A. CASTASUS Pedro, Laguna 4023 Apr. 12, 2005 31-Dec-07 4 Ivory Street, SSS Village, Marikina Bd. Res. No. 49 dtd. 1242 MARIA CRESENCIA V. DALAY-SUNGA City Apr. 12, 2005 31-Dec-07 Lot 2 Blk 10 Phase II, Emily Homes, Bd. Res. No. 49 dtd. 1243 MARINA ACUÑA - TAN DU Digos City Apr. 12, 2005 31-Dec-07 5 Zambales St., Rolling Hills Subd., Bd. Res. No. 49 dtd. 1244 NELIA P. ESTUARIA - TUMARAO Bajada, Davao City Apr. 12, 2005 31-Dec-07 Bd. Res. No. 49 dtd. 1245 REMIGIA A. ALDAVE Villa San Pedro, Basak, Cebu City Apr. 12, 2005 31-Dec-07 18-Mar-08 31-Dec-10 Unit 208, Tulip Building, South Zuzuarregui Street, Old Balara, Quezon Bd. Res. No. 49 dtd. 1246 ROMUALDO M. SAWAY City Apr. 12, 2005 31-Dec-07 2-Apr-08 31-Dec-10 Malago St., Maunlad Homes, Mojon, Bd. Res. No. 49 dtd. 1247 ROSARIO CULALIC - LOPEZ Malolos City, Bulacan Apr. 12, 2005 31-Dec-07 1-Jan-08 31-Dec-10 Zone 2-371 Sacred Heart Village, San Bd. Res. No. 49 dtd. 1248 SHIELA RYAN V. JABALON Isidro, Talisay City, Cebu Apr. 12, 2005 31-Dec-07 National Highway Brgy. Ambagan, Sto. Bd. Res. No. 49 dtd. 1249 TERESITA S. ESPARTERO Niño, South Cotabato Apr. 12, 2005 31-Dec-07 120 D. C. Benitez St., Cubao, Quezon Bd. Res. No. 49 dtd. 1250 WILMA S. DE LARA GIDAYA City Apr. 12, 2005 31-Dec-07 10-Apr-08 31-Dec-10 Room 310 Nelson Bldg., 638 Rizal Bd. Res. No. 49 dtd. 1251 ZENAIDA S. ALEJO Avenue, Manila Apr. 12, 2005 31-Dec-07 246 B Univille Townhomes, Sitio Rizal, West Service Road, Alabang, Bd. Res. No. 50 dtd. 1252 ALFONSO A. TRILLO Muntinlupa City Apr. 12, 2005 31-Dec-07 Suite 701 BPI Office Condo. Bldg., Bd. Res. No. 50 dtd. 1253 ANITA R. UY Plaza Cervantes, Binondo, Manila Apr. 12, 2005 31-Dec-07 12-May-08 31-Dec-10 24 San Miguel St., Licenable Village, Bd. Res. No. 50 dtd. 1254 AVELINO S. SANOY Lanang, Davao City Apr. 12, 2005 31-Dec-07 12-May-08 31-Dec-10 Blk 5 Lot 10 Phase 2, Doña Soledad Bd. Res. No. 50 dtd. 1255 CARMENCITA L. CHUA - PONDIONG Subd., Gen. Santos City Apr. 12, 2005 31-Dec-07 28-Jan-08 31-Dec-10 Bd. Res. No. 50 dtd. 1256 CORAZON F. SANTOS 115 Paco, Obando, Bulacan Apr. 12, 2005 31-Dec-07 28-Jan-08 31-Dec-10 Blk 161 Lot 7, San Francisco St., Rizal, Bd. Res. No. 50 dtd. 1257 DOMINENA RAÑA - LOPEZ Makati City Apr. 12, 2005 31-Dec-07 18-Mar-08 31-Dec-10

Page 38 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of November 30, 2008

PREVIOUS ACCREDITATION REG. BR. NO. EXPIRY V A L I D I T Y REMARKS NO. NAME OF FIRM ADDRESS DATE DATE From To Bd. Res. No. 50 dtd. 1258 ELY R. BRETAÑA 41 Ponciano Reyes Street, Davao City Apr. 12, 2005 31-Dec-07 12-May-08 31-Dec-10 46 Nuestra Señora Homes, Panghulo, Bd. Res. No. 50 dtd. 1259 EVELYN B. ALVARADO Malabon City Apr. 12, 2005 31-Dec-07 5-Sep-10 31-Dec-10 Bd. Res. No. 50 dtd. 1260 GLENDA S. PADOR - HILADO 88 Rizal Street, Silay City Apr. 12, 2005 31-Dec-07

Blk 3 Lot 7 Phase 1, Pinagsama Village, Bd. Res. No. 50 dtd. 1261 JEAN ROSE M. DUHAYLONGSOD Western Bicutan, Taguig, Metro Manila Apr. 12, 2005 31-Dec-07 Bd. Res. No. 50 dtd. 1262 JUANITA G. MAGBANUA 196 Gulibay, Bauan, Batangas Apr. 12, 2005 31-Dec-07 Bd. Res. No. 50 dtd. 1263 MA. BELINA MARANAN PRADIL 69 Rizal Avenue, Brgy. 3, Batangas City Apr. 12, 2005 31-Dec-07 18-Mar-08 31-Dec-10 16 Love St., Jordanville Homes, Baesa Bd. Res. No. 50 dtd. 1264 MILAGROS B. LOTERINIA Road, Quezon City Apr. 12, 2005 31-Dec-07 243 Sapphire St., Country Homes, Las Bd. Res. No. 50 dtd. 1265 REBECCA C. MINODIN Piñas City Apr. 12, 2005 31-Dec-07 2-Apr-08 31-Dec-10 6th Avenue, Agro-Macro Subd., Bd. Res. No. 50 dtd. 1266 ROLANDO A. CODILLA Cabancalan, Mandaue City, Cebu Apr. 12, 2005 31-Dec-07 28-Jan-08 31-Dec-10 Purok 2, Linintian, Cantilan, Surigao del Bd. Res. No. 50 dtd. 1267 RONALDO M. GRUYAL Sur Apr. 12, 2005 31-Dec-07 30-Oct-08 31-Dec-10 Mabolo Lugsod ng Malolos, Lalawigan Bd. Res. No. 51 dtd. 1268 ALFONSO B. PISCASIO ng Bulakan Apr. 12, 2005 31-Dec-07 1-Jan-08 31-Dec-10 123 Malrea St., Puerto Princesa, Bd. Res. No. 51 dtd. 1269 ANNABELLE PASTRANA-ONG Palawan Apr. 12, 2005 31-Dec-07 2-Apr-08 31-Dec-10 Bd. Res. No. 51 dtd. 1270 ARMANDO D. LAYCO 379 Sen. Gil Puyat Ave., Makati City Apr. 12, 2005 31-Dec-07 15 Diamond St., Carmel V Subd., Bd. Res. No. 51 dtd. 1271 DULCE V. SANTOS Tandang Sora, Quezon City Apr. 12, 2005 31-Dec-07 149 Ilocos Norte St., Bago Bantay, Bd. Res. No. 51 dtd. 1272 EDNA M. PAMFILO Quezon City Apr. 12, 2005 31-Dec-07 Room 203 Auro-Vir Bldg., Evangelista Bd. Res. No. 51 dtd. 1273 EDNIE S. EUSEBIO St., Bangkal, Makati city Apr. 12, 2005 31-Dec-07 104-A Halcon Street, Sta. Mesa Bd. Res. No. 51 dtd. 1274 FELICIANO G. FERNANDEZ Heights, Quezon City Apr. 12, 2005 31-Dec-07 12-May-08 31-Dec-10 Bd. Res. No. 51 dtd. 1275 FLORA C. MENDOZA 6237 A. Manalac St., Makati City Apr. 12, 2005 31-Dec-07 28-Jan-08 31-Dec-10 3 Inamarca St., Cityland, Pulong Bd. Res. No. 51 dtd. 1276 FLORDELIZA P. ABANGCO Buhangin, Sta. Maria, Bulacan Apr. 12, 2005 31-Dec-07 Bd. Res. No. 51 dtd. 1277 GEORGE Y. ONGKEKO 398 F. Ortigas St., Mandaluyong City Apr. 12, 2005 31-Dec-07 30-Oct-08 31-Dec-10 Bd. Res. No. 51 dtd. 1278 GLORIA ACOSTA - MENDOZA Chua Bldg., 2119 Taft Ave., Pasay City Apr. 12, 2005 31-Dec-07 Bd. Res. No. 51 dtd. 1279 HERRIE C. ANDRADE 2871Pertiera St., Poblacion, Makati City Apr. 12, 2005 31-Dec-07

ABUEL YU VILLAR & CO. (Formerly: 2nd Floor TMBC Bldg., 6772 Ayala Bd. Res. No. 51 dtd. 1280 JACQUELINE M. YU-VILLAR) Avenue, Makati City 1200 Apr. 12, 2005 31-Dec-07 14-Sep-07 31-Dec-09 5th Floor, Federal Tower, Dasmarinas Bd. Res. No. 51 dtd. 1281 JOAQUIN V. TOLEDO St., Binondo, Manila Apr. 12, 2005 31-Dec-07 12-May-08 31-Dec-10 Blk 8 Lot 14 Pearl St., Juana I., Binan, Bd. Res. No. 51 dtd. 1282 JOEL A. LUCENIO Laguna Apr. 12, 2005 31-Dec-07 12-May-08 31-Dec-10 Bd. Res. No. 51 dtd. 1283 MARIA ELENA Y. TE 398 F. Ortigas St., Mandaluyong City Apr. 12, 2005 31-Dec-07 30-Oct-08 31-Dec-10 Room 450 Regina Bldg., 410, Escolta, Bd. Res. No. 51 dtd. 1284 NENITA P. ARRIOLA Manila Apr. 12, 2005 31-Dec-07 35 Lexington Drive, Lexington Garden Bd. Res. No. 51 dtd. 1285 PERLITA S. ABELA Village, San Joaquin, Pasig City Apr. 12, 2005 31-Dec-07 398 F. Ortigas St., Mandaluyong City Bd. Res. No. 51 dtd. 1286 VICENTE T. ONGKEKO 1550 Apr. 12, 2005 31-Dec-07 Bd. Res. No. 51 dtd. 1287 WILFREDO P. GARCIA 573 Miguelin St., Sampaloc, Manila Apr. 12, 2005 31-Dec-07 28-Jan-08 31-Dec-10 2 Sangumay St., Manuela, Pamplona, Bd. Res. No. 51 dtd. 1288 YOLANDA L. BARCO Las Piñas City Apr. 12, 2005 31-Dec-07 38 Soliven Avenue, 2 Loyola Grand Bd. Res. No. 51 dtd. 1289 YOLANDA MENDOZA - LEGASPI Villas, Loyola Heights, Quezon City Apr. 12, 2005 31-Dec-07 18-Mar-08 10-Dec-10 083 Zone 9, Upper Calarian, Brgy. Bd. Res. No. 52 dtd. 1290 ANDREA GUMBAN - TITULAR Bagong Calarian, Zamboanga City Apr. 12, 2005 31-Dec-07 10-Apr-08 31-Dec-10

Bd. Res. No. 52 dtd. 1291 CARMEN A. DEL ROSARIO - ANDRADE Pastrana Bldg., Hughes St., Roxas City Apr. 12, 2005 31-Dec-07 Blk 5 Lot 6 Apitong Drive, Camella 2, Bd. Res. No. 52 dtd. 1292 CHELINA B. DUMAGPI Seville, Bacoor, Cavite Apr. 12, 2005 31-Dec-07

Page 39 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of November 30, 2008

PREVIOUS ACCREDITATION REG. BR. NO. EXPIRY V A L I D I T Y REMARKS NO. NAME OF FIRM ADDRESS DATE DATE From To Room 207, Kik's Bldg., J. Saavedra Bd. Res. No. 52 dtd. 1293 CONSTANTINO R. RABARA, SR. Street, Toril, Davao City Apr. 12, 2005 31-Dec-07 007 Commonwealth Avenue, Quezon Bd. Res. No. 52 dtd. 1294 DELIA L. CASTRO - ALICATE City Apr. 12, 2005 31-Dec-07 Blk D-1 Lot 10 Phase 2, SIR, Matina, Bd. Res. No. 52 dtd. 1295 EMILIA B. PRIEGO - YAP Davao City Apr. 12, 2005 31-Dec-07 10/28/2008 31-Dec-10 Suite 408 Calvo Bldg., 266 Escolta St., Bd. Res. No. 52 dtd. 1296 EVELY L. CHUN - PENG Binondo, Manila Apr. 12, 2005 31-Dec-07 1218 Kundiman Street, Sampaloc, Bd. Res. No. 52 dtd. 1297 FE N. JAMBALOS Manila Apr. 12, 2005 31-Dec-07 1-Jan-08 20-Dec-10 Room 202, D. D. Panganiban Bldg., J. Rizal St., San Vicente, Calapan City, Bd. Res. No. 52 dtd. 1298 FLOR S. MARASIGAN Oriental Mindoro Apr. 12, 2005 31-Dec-07 1-Jan-08 31-Dec-10 Room 306, PVL Building, Rizal Street, Bd. Res. No. 52 dtd. 1299 GLENN C. PASTORIZA Davao City 8000 Apr. 12, 2005 31-Dec-07 5-Sep-08 31-Dec-10 Room 105 Reality Investments Bldg., Bd. Res. No. 52 dtd. 1300 JACQUELINE O. YAP 195 EDSA, Mandaluyong City Apr. 12, 2005 31-Dec-07 1-Jan-08 31-Dec-10 7860-C Lopez Jaena Ext., San Dionisio, Bd. Res. No. 52 dtd. 1301 JOSEPHINE CARABEO-HERRERA Parañaque City Apr. 12, 2005 31-Dec-07 10-Apr-08 31-Dec-10 LoT 12 Blk 11 Capitol Village Subd., Bd. Res. No. 52 dtd. 1302 MARY JEAN L. RAMOS Brgy. Granada, Cagayan de Oro City Apr. 12, 2005 31-Dec-07 368-K Solville Subd., Novaliches, Bd. Res. No. 52 dtd. 1303 NILDA R. TRINIDAD - BORJA Quezon City Apr. 12, 2005 31-Dec-07 Bd. Res. No. 52 dtd. 1304 PURITA A. QUINTOS Bo. 6, Midsayap, Cotabato Apr. 12, 2005 31-Dec-07 5-Sep-08 31-Dec-10 Room C, 4th Floor Metro Plaza Mall, Bd. Res. No. 52 dtd. 1305 RODOLFO R. KHIA Araneta St., Bacolod City Apr. 12, 2005 31-Dec-07 5-Sep-08 31-Dec-10 Room 204 Reality Investments Bldg., Bd. Res. No. 52 dtd. 1306 ROSEMARIE R. SALVIO 195 EDSA, Mandaluyong City Apr. 12, 2005 31-Dec-07 28-Jan-08 31-Dec-10 Suite 304 Kahirup Bldg., Guanco St., Bd. Res. No. 52 dtd. 1307 SOFIA REYES - UY Iloilo City Apr. 12, 2005 31-Dec-07 Bd. Res. No. 52 dtd. 1308 YOLANDA D. MATANGUIHAN Poblacion 1, Victoria, Oriental Mindoro Apr. 12, 2005 31-Dec-07 Lot 10 Blk 4 Phase IV, St. Rafael St., Easterview Park Subd., Guitnang Bd. Res. No. 42 dtd. 1309 ANGEL B. GOLOC Bayani, San Mateo, Rizal Apr. 12, 2005 31-Dec-07 10/28/2008 31-Dec-10 Bd. Res. No. 42 dtd. 1310 ANTONIO NICOLAS - SANTIAGO 464 Parada, Sta. Maria, Bulacan Apr. 12, 2005 31-Dec-07 26 Valerio Kalaw Street, Tierra Bella Bd. Res. No. 42 dtd. 1311 GLORIA S. MEDINA Homes, Tandang Sora, Quezon City Apr. 12, 2005 31-Dec-07 28-Jan-08 31-Dec-10 Rm. 123 AB St. Elizabeth Centre St., Bd. Res. No. 42 dtd. 1312 FLORECITA B. GELVEZON Iloilo City Apr. 12, 2005 31-Dec-07 Bd. Res. No. 42 dtd. 1313 J. PHOEBUS G.F. SANTOS 18 Manapat St., Tanong, Malabon City Apr. 12, 2005 31-Dec-07 1-Jan-08 31-Dec-10 Unit 1106 Cityland, Pasong Tamo, Bd. Res. No. 42 dtd. 1314 JESUSA E. PERAN - JANDA Estacion St., Makati City Apr. 12, 2005 31-Dec-07 Bd. Res. No. 42 dtd. 1315 LYDIA I. YASON - GALANG San Jose, Occidental Mindoro Apr. 12, 2005 31-Dec-07 Circumferential Road, Brgy. San Bd. Res. No. 42 dtd. 1316 MA. LOURDES A. ALARCON Roque, Antipolo City Apr. 12, 2005 31-Dec-07 18-Jul-08 31-Dec-10 No. 6 F. Lozada Street, Lozville Subd., Bd. Res. No. 42 dtd. 1317 MILAGROS P. CANUDAY Palasan, Valenzuela City Apr. 12, 2005 31-Dec-07 28-Jan-08 31-Dec-10 168 Molave Park, Merville, Parañaque Bd. Res. No. 42 dtd. 1318 REMEDIOS G. CAPARAS City Apr. 12, 2005 31-Dec-07 Bd. Res. No. 42 dtd. 1319 SUSAN B. LEE 1441-B Anacleto St., Sta. Cruz, Manila Apr. 12, 2005 31-Dec-07 Phase 4B, Pkg. 9 Blk 76, Lot 4, Bagong Bd. Res. No. 53 dtd. 1320 FLOR V. VALENTINO ISOLA Silang, Caloocan City Apr. 18, 2005 31-Dec-07 28-Jan-08 31-Dec-10 7787 St. Paul St., San Antonio Village, Bd. Res. No. 53 dtd. 1321 ELLINOR C. FUA - GERONIMO Makati City Apr. 18, 2005 31-Dec-07 5-Sep-08 31-Dec-10 Suite 815 Herrera Tower, V. A. Rufino ALEXANDER E. RAMOS AND St., Cor. Valero St., Salcedo Village, Bd. Res. No. 54 dtd. 1322 ASSOCIATES Makati City Apr. 18, 2005 31-Dec-07 30-Oct-08 31-Dec-10 353 A. Aguirre Avenue, BF homes, Bd. Res. No. 54 dtd. 1323 GATMAITAN AND ASSOCIATES Parañaque City Apr. 18, 2005 31-Dec-07 18-Jul-08 31-Dec-10 Lot 1, Blk 1 QC Ville Townhomes, Bd. Res. No. 54 dtd. 1324 I.T. SABADO & ASSOCIATES Culiat, Quezon City Apr. 18, 2005 31-Dec-07 3rd Floor Del Castillo Bldg., Rizal St., Bd. Res. No. 54 dtd. 1325 LICUAN LICUAN & ASSOCIATES Surigao City Apr. 18, 2005 31-Dec-07 28-Jan-08 31-Dec-10

36 South Maya St., Philam Homes, Bd. Res. No. 54 dtd. 1326 TABTAB, TABTAB & CO. Quezon City Apr. 18, 2005 31-Dec-07 5-Sep-08 31-Dec-10

Page 40 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of November 30, 2008

PREVIOUS ACCREDITATION REG. BR. NO. EXPIRY V A L I D I T Y REMARKS NO. NAME OF FIRM ADDRESS DATE DATE From To

CANCELLED - Effective Bd. Res. No. 55 dtd. Sept. 21, 2005 in favor of A. 1327 ANESIA T. ABELLA 241-C. Jakosalem St., Cebu City May 03, 2005 31-Dec-07 T. Abella & Co.

MACASO, GAMBOA, GALVAN AND Cases Blvd., San Nicolas Norte, Agoo, Bd. Res. No. 61 dtd. 1328 COMPANY La Union May 25, 2005 31-Dec-07 2nd Floor, Trinidad Bldg., Rizal Avenue, Bd. Res. No. 61 dtd. 1329 JOCELYN A. PURUGGANAN San Fernando City May 25, 2005 31-Dec-07 ERC Bldg., J. Romualdez St., Brgy. 6, Bd. Res. No. 55 dtd. 1330 LOLITA C. COLANDOG Tacloban City, Leyte May 03, 2005 31-Dec-07 18-Jul-08 31-Dec-10 410 Sandoval Compound, DSAA, Bd. Res. No. 55 dtd. 1331 SARAH ERMINO ACUNA Maybunga, Pasig City May 03, 2005 31-Dec-07 28 Yakal St., Rocka Village, Tabe, Bd. Res. No. 55 dtd. 1332 SANTOS C. BENIPAYO, JR. Guiguinto, Bulacan May 03, 2005 31-Dec-07 931 Sikatuna Bliss I, Diliman, Quezon Bd. Res. No. 55 dtd. 1333 VALENTINA C. PAGDANGANAN City May 03, 2005 31-Dec-07 12-May-08 31-Dec-10

DELGADO FUENTES AND COMPANY Room 219 Doña Segrenda Bldg., CM Bd. Res. No. 55 dtd. 1334 (Formerly: LACSON DELGADO & FUENTES ) Resto St., Davao City May 03, 2005 31-Dec-07 29-May-08 31-Dec-10 28 Gen. Luna St., Banaba, San Mateo, Bd. Res. No. 57 dtd. 1335 ARACELI Q. ARZADON Rizal May 25, 2005 31-Dec-07 Lot 31 Blk 5, St. Mary St., Metroville Bd. Res. No. 57 dtd. 1336 CARLOS J. REYES Subd., Cainta Rizal May 25, 2005 31-Dec-07 Bd. Res. No. 57 dtd. 1337 CECIL N. LINGAD Remedios, Lubao, Pampanga May 25, 2005 31-Dec-07 2-Apr-08 31-Dec-10 8 Hilaga St., Teresa Heights, Bd. Res. No. 57 dtd. 1338 GERALDINE R. VILLADOLID Novaliches, Quezon City May 25, 2005 31-Dec-07 28-Jan-08 31-Dec-10 1053-A Norma Street, Sampaloc, Bd. Res. No. 57 dtd. 1339 JONATHAN T. MARANTAN Manila May 25, 2005 31-Dec-07 Bd. Res. No. 57 dtd. 1340 JULIET C. DANIELS Halog, Nayon, Lamut, Ifugao Province May 25, 2005 31-Dec-07 39 Sta. Maria Compound, Phase 2, Bd. Res. No. 57 dtd. 1341 JUVY M. ENRIQUEZ - CAMUA Santolan, Pasig City May 25, 2005 31-Dec-07 Blk 2 Lot 31 Ridgeview I, Tunasan, Bd. Res. No. 57 dtd. 1342 LETICIA S. RAPAS Muntinlupa City May 25, 2005 31-Dec-07 Lot 8 Blk 3 Gumamela St., Brgy. San Bd. Res. No. 57 dtd. 1343 LITO C. CRUZADO Isidro, Sampaga, Antipolo City May 25, 2005 31-Dec-07 1-Jan-08 31-Dec-10 4-B Pescador St., Brgy. Baritan, Bd. Res. No. 57 dtd. 1344 MILANI LUCAS - TARUC Malabon City May 25, 2005 31-Dec-07 10-Apr-08 31-Dec-10 Blk 4 Lot 4 Villamaria Subd., Molino 3, Bd. Res. No. 57 dtd. 1345 NELIA DE JESUS - SOBREMONTE Bacoor Cavite May 25, 2005 31-Dec-07 177 B 24th Avenue, East Rembo, Bd. Res. No. 57 dtd. 1346 NIEVES V. ICALLA Makati City May 25, 2005 31-Dec-07 Blk 16 Lot 14 Dela Costa Homes III, Bd. Res. No. 57 dtd. 1347 NILDA PONAYO - NAMOCATCAT City of San Jose del Monte, Bulacan May 25, 2005 31-Dec-07

Room 702 S. Medalla Bldg., 596 EDSA Bd. Res. No. 57 dtd. 1348 PAUL NICOMEDES L. ROLDAN Mcarthur Avenue, Cubao, Quezon City May 25, 2005 31-Dec-07 14-Jan-08 31-Dec-10 Bd. Res. No. 57 dtd. 1349 RICARDO F. RODEO Poblacion IV, Romblon, Romblon May 25, 2005 31-Dec-07 275 Brgy. Fatima V, Area E, Sapang Palay, City of San Jose del Monte, Bd. Res. No. 57 dtd. 1350 ROSANNA T. BUNGAYON Bulacan May 25, 2005 31-Dec-07 Bd. Res. No. 57 dtd. 1351 VELMOUR C. ABAD 210-B 74th Street, Pasay City May 25, 2005 31-Dec-07 28-Jan-08 31-Dec-10 Bd. Res. No. 57 dtd. 1352 WEIMAR P. ORAJAY 415 Barrio Galino, Caloocan City May 25, 2005 31-Dec-07

Blk 3 Lot 14 Transville Homes, Brgy. Bd. Res. No. 57 dtd. 1353 YOLITO F. FABREGAS San Agustin, Trece Martires City, Cavite May 25, 2005 31-Dec-07 18-Mar-08 31-Dec-10 25 Champaca St., Marikina Heights, Bd. Res. No. 57 dtd. 1354 ZACARIAS A. CAYETANO III Marikina City May 25, 2005 31-Dec-07 Grd. Floor, Tiok Lim Bldg., Hilado St., Bd. Res. No. 58 dtd. 1355 ANALIA D. KING Bacolod City, Negros Occidental May 25, 2005 31-Dec-07 10/28/2008 31-Dec-10 Block 4B Lot 3 Carville Homes, Tanza, Bd. Res. No. 58 dtd. 1356 DELIA G. TOSCO Navotas, Metro Manila May 25, 2005 31-Dec-07 Bd. Res. No. 58 dtd. 1357 DONABEL T. CHUA 644-B Boni Avenue, Mandaluyong City May 25, 2005 31-Dec-07 1-Jan-08 31-Dec-10 No. 304 Tandang Sor St., Barangay Villamonte, Bacolod City, Negros Bd. Res. No. 58 dtd. 1358 EDMUNDO F. TAN Occidental May 25, 2005 31-Dec-07 Bd. Res. No. 58 dtd. 1359 FLORA A. BRIONES 976 Basilio St., Sampaloc, Manila May 25, 2005 31-Dec-07 2-Apr-08 31-Dec-10

Page 41 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of November 30, 2008

PREVIOUS ACCREDITATION REG. BR. NO. EXPIRY V A L I D I T Y REMARKS NO. NAME OF FIRM ADDRESS DATE DATE From To 225 Makiling St., Villamonte, Bacolod Bd. Res. No. 58 dtd. 1360 GRACE T. UY City, Negros Occidental May 25, 2005 31-Dec-07 24 Zircon Street, City Heights Subd., Bd. Res. No. 58 dtd. 1361 JOEL V. RAMOS Bacolod City May 25, 2005 31-Dec-07 Room 303, Care Bldg., Lacson Street, Bd. Res. No. 58 dtd. 1362 JONATHAN V. URSOS Bacolod City May 25, 2005 31-Dec-07

Suite 209, A. CNAN Bldg., Mandalagan, Bd. Res. No. 58 dtd. 1363 JOSE J. PANTON Bacolod City, Negros Occidental May 25, 2005 31-Dec-07 Purok Pinetree, Brgy. Bata, Bacolod Bd. Res. No. 58 dtd. 1364 LUIS I. URSAL City, Negros Occidental May 25, 2005 31-Dec-07 120 Benito Soliven Avenue, Pasig Bd. Res. No. 58 dtd. 1365 MARGARITA C. ZAMORA - GALANG Greenpark Village, Pasig City May 25, 2005 31-Dec-07 10-Apr-08 31-Dec-10 Fredel Compound, Phase II, Gen. T. De Bd. Res. No. 58 dtd. 1366 MARGARITA GO CATINDIG Leon, Valenzuela City May 25, 2005 31-Dec-07 L. K. Bldg., Dolores City of San Bd. Res. No. 58 dtd. 1367 MOHAMMAD S. PAGOMPATUN Fernando, Pampanga May 25, 2005 31-Dec-07 10 Waling-Waling St., Tahanan Village, Bd. Res. No. 58 dtd. 1368 OLIVIA PRIETO-LEGASPI Sucat, Parañaque City May 25, 2005 31-Dec-07 18-Jul-08 31-Dec-10 Bd. Res. No. 58 dtd. 1369 POLICARPIO C. PAMINTUAN, JR. 271 Malapantao St., Mandaluyong City May 25, 2005 31-Dec-07 18-Jul-08 31-Dec-10 29 St. Cecilia Avenue, Doña Juliana Bd. Res. No. 58 dtd. 1370 RICHARD M. KING subd., Bacolod City May 25, 2005 31-Dec-07 30-Oct-08 31-Dec-10 Lot 16 Blk 3 Mercedes Homes Subd., Bd. Res. No. 58 dtd. 1371 ROSSANA A. CONCEPCION Santo Tomas, Biñan, Laguna May 25, 2005 31-Dec-07 1-Jan-08 31-Dec-10 Bd. Res. No. 58 dtd. 1372 SEGISMUNDO J. DELARMENTE DYKB Sum-ag, Bacolod City May 25, 2005 31-Dec-07 10/30/2008 31-Dec-10 Bd. Res. No. 59 dtd. 1373 AGUSTINA T. LIM-QUE 1241 G. Araneta St., Tondo, Manila May 25, 2005 31-Dec-07 10/31/2008 31-Dec-10 139 Palawan Street, Parada, Bd. Res. No. 59 dtd. 1374 ALAIN P. SISCAR Valenzuela City May 25, 2005 31-Dec-07 28-Jan-08 31-Dec-10 Room 202 Remedios Bldg., No. 55 Don A. Roces Ave., Brgy. Laging Handa, Bd. Res. No. 59 dtd. 1375 ANALYNDA M. BENZON Quezon City May 25, 2005 31-Dec-07 18-Mar-08 31-Dec-10 Gemini Street, Greensville Phase 3, Bd. Res. No. 59 dtd. 1376 ARLEEN S. MEDINA Villamonte, Bacolod City May 25, 2005 31-Dec-07 Lot 2 Blk 13 Rey 2 Subd., Camarin, Bd. Res. No. 59 dtd. 1377 AUREA I. GRUYAL Caloocan City May 25, 2005 31-Dec-07 2-Apr-08 31-Dec-10 Blk 52 Lot 14 Phase 1B, Golden City Bd. Res. No. 59 dtd. 1378 EDUARDO L. DE LA CRUZ Subd., Sta. Rosa City, Laguna May 25, 2005 31-Dec-07 17-Apr-08 31-Dec-10 13 Peacock St., Don Mariam Subd., Bd. Res. No. 59 dtd. 1379 EVELYN R. OLAÑO - JAVIER Ortigas Ave., Ext., Cainta, Rizal May 25, 2005 31-Dec-07 30-Oct-08 31-Dec-10 Allegro Pacific Bldg., Bo. Ibayo, Kaingin, Bd. Res. No. 59 dtd. 1380 FRANCISCO T. DE GUZMAN Sto. Niño, Parañaque City May 25, 2005 31-Dec-07 10 Floor, Tower 3, Governor's Place Condominium, Shaw Boulevard, Bd. Res. No. 59 dtd. 1381 JINKY A. ALORA Mandaluyong City May 25, 2005 31-Dec-07 4643 Arellano Avenue, Palanan, Makati Bd. Res. No. 59 dtd. 1382 LOLITA M. HERNANDEZ City 1235 May 25, 2005 31-Dec-07 1-Jan-08 31-Dec-10 7 King Edward St., Kingspoint Subd., Bd. Res. No. 59 dtd. 1383 MA. LUZ C. TAMPIS Bagbag, Novaliches, Quezon City May 25, 2005 31-Dec-07 29-May-08 31-Dec-10 Maya St., Purok Paghida-ET, Brgy. Bd. Res. No. 59 dtd. 1384 MANUEL B. JOLITO, JR. Mansilingan, Bacolod City May 25, 2005 31-Dec-07

24 Zircon Street, City Heights Subd., Bd. Res. No. 59 dtd. 1385 MARIA EMESTEL SOCORRO M. RAMOS Bacolod City May 25, 2005 31-Dec-07 Blk 4 Lot 11 Forest Side Villas Sitio Bd. Res. No. 59 dtd. 1386 MARIA NENITA BINARAO - IBIETA Mabilog, Brgy. Culiat, Quezon City May 25, 2005 31-Dec-07 149-C 7th Avenue Cor. D. Aquino St., Bd. Res. No. 59 dtd. 1387 MERCEDES L. QUIMSING Caloocan City May 25, 2005 31-Dec-07 29-May-08 31-Dec-10 Blk 18 Cattleya St., Gardenville Subd., Bd. Res. No. 59 dtd. 1388 REMEDIOS C. PLOMANTES-DUMDUM Tangub, Bacolod City May 25, 2005 31-Dec-07 10/28/2008 31-Dec-10 Blk 19A2, Lot 2, Juana 3B, Biñan, Bd. Res. No. 59 dtd. 1389 RIA A. CASUNCAD Laguna May 25, 2005 31-Dec-07 153 Int. 10 Narra Street, Project 3, Bd. Res. No. 59 dtd. 1390 SIMONETE M. LIUTONGCO Quezon City May 25, 2005 31-Dec-07 9th Floor, Montepino Bldg., Amorsolo Cor. Gamboa Sts., Legaspi Village, Bd. Res. No. 59 dtd. 1391 TERESITA S. CARIAGA - VARGAS Makati City May 25, 2005 31-Dec-07 28-Jan-08 31-Dec-10 Bd. Res. No. 59 dtd. 1392 TOMAS P. DULATAS 159 Sta. Rosa I, Marilao, Bulacan May 25, 2005 31-Dec-07 5-Sep-08 31-Dec-10 Narra Avenue, Block 7 Lot 3, Anahaw Bd. Res. No. 61 dtd. 1393 MARILOU I. BANAAG-SANTOS Homes, Dita, Sta. Rosa, Laguna May 25, 2005 31-Dec-07 28-Jan-08 31-Dec-10

Page 42 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of November 30, 2008

PREVIOUS ACCREDITATION REG. BR. NO. EXPIRY V A L I D I T Y REMARKS NO. NAME OF FIRM ADDRESS DATE DATE From To Bd. Res. No. 103 dtd. 1394 LOPEZ & CO. 2518 Leiva St., Sta. Ana, Manila Oct. 3, 2005 31-Dec-07 5-Sep-08 31-Dec-10

ANNE FRANCES RESURRECCION - DE 17 CRM Aurora St., BF Homes, Bd. Res. No. 62 dtd. 1395 LEON Almanza, Las Piñas City May 27, 2005 31-Dec-07 347-C Boni Serrano Road, Cubao, Bd. Res. No. 62 dtd. 1396 BENITA A. FERRERAS - ARAÑA Quezon City May 27, 2005 31-Dec-07 2310 J. A. Santos Avenue, Tondo, Bd. Res. No. 62 dtd. 1397 CHARLIE C. JAO Manila May 27, 2005 31-Dec-07 2-Apr-08 31-Dec-10

Bd. Res. No. 62 dtd. 1398 CONSOLACION VIDANES SAN PEDRO 487 E. Acosa St., Quisao, Pilila, Rizal May 27, 2005 31-Dec-07 44 Rizal Ave. Ext., Grace Park, Bd. Res. No. 62 dtd. 1399 IAN PAUL P. DALIN Caloocan City May 27, 2005 31-Dec-07 Blk 19 Lot 33, Sugartown, Batasan Hills, Bd. Res. No. 62 dtd. 1400 JOVENTINA M. RAPANUT Quezon City May 27, 2005 31-Dec-07 52 Dagupan St., San Francisco Del Bd. Res. No. 62 dtd. 1401 LESLIE UY BEJEMINO Monte, Quezon City May 27, 2005 31-Dec-07

148 Interior M. Almeda St., Pateros Bd. Res. No. 62 dtd. 1402 LOUISE DELA CRUZ - VERGEL DE DIOS 1620 May 27, 2005 31-Dec-07 735 Rizal Avenue, Brgy San Agustin, Bd. Res. No. 62 dtd. 1403 MARDOMEO H. RAYMUNDO Malabon City, Metro Manila May 27, 2005 31-Dec-07 28-Jan-08 31-Dec-10 Bd. Res. No. 62 dtd. 1404 MARILOU P. GARCIA 46 A. Bonifacio Street, Indang, Cavite May 27, 2005 31-Dec-07 28-Jan-08 31-Dec-10 Suite 102 Unified Bldg., 6 Denver St., Bd. Res. No. 62 dtd. 1405 PACITA TRINIDAD ESGUERA Cubao, Quezon City May 27, 2005 31-Dec-07 1-B Colorado St., Valley Royale, Cainta, Bd. Res. No. 62 dtd. 1406 RAMON ALZOLA NAVARRO Rizal May 27, 2005 31-Dec-07 9-Jan-08 31-Dec-10 Bd. Res. No. 62 dtd. 1407 RHODORA M. ROMERA 11 Alley 22, Project 6, Quezon City May 27, 2005 31-Dec-07 Bd. Res. No. 62 dtd. 1408 ROLANDO U. ADRIAS No. 89 Brgy. Asisan, Tagaytay City May 27, 2005 31-Dec-07 14-Jan-08 31-Dec-10 Bd. Res. No. 62 dtd. 1409 RUFO R. MENDOZA H. Latorre St., Sabang, Lipa City May 27, 2005 31-Dec-07 1-Jan-08 31-Dec-10 28 Jumbo Street, Airmen's Village, Las Bd. Res. No. 62 dtd. 1410 BALDOZA, ABAT & CO. Piñas City May 27, 2005 31-Dec-07

19 Crosley Lane Liberty Homes, Bd. Res. No. 62 dtd. 1411 P.R. RAMOSO & CO. Alabang, Muntinlupa City May 27, 2005 31-Dec-07 18-Mar-08 31-Dec-10

Suite 304, Unified Bldg., No. 6 Denver Bd. Res. No. 62 dtd. 1412 PADUA, AQUINO & CO. St., Cubao, Quezon City May 27, 2005 31-Dec-07 28-Jan-08 31-Dec-10

Rooms 332 and 334 Regina Bldg., 410 Bd. Res. No. 62 dtd. 1413 YAP & ASSOCIATES Escolta St., Binondo, Manila May 27, 2005 31-Dec-07 28-Jan-08 31-Dec-10 Bd. Res. No. 63 dtd. 1414 AGAPITA I. MONTES 805 Nasipit, Talamban, Cebu City May 27, 2005 31-Dec-07 Door No. 5 Velez Bldg., City Hall Drive, Bd. Res. No. 63 dtd. 1415 BELLA FLOR C. PASTORIZA San Pedro St., Davao City May 27, 2005 31-Dec-07 18-Jul-08 31-Dec-10 Purok 2, Sta. Maria Nabunturan, Bd. Res. No. 63 dtd. 1416 CRISTINE FELICES M. PARBA Compostela Valley Province May 27, 2005 31-Dec-07 Lolita Heights Subd., Mansilingan, Bd. Res. No. 63 dtd. 1417 DANILO B. BARRAMEDA Bacolod City, Negros Occidental May 27, 2005 31-Dec-07 Lot 12 Blk 4 St. Benedict Subd., Bd. Res. No. 63 dtd. 1418 ESTER R. REBANAL Barangay Nangka, Marikina City May 27, 2005 31-Dec-07 2-Apr-08 31-Dec-10 Room 206, St. Jude Building, Gatuslao Bd. Res. No. 63 dtd. 1419 FELIX D. CENA Street, Bacolod City May 27, 2005 31-Dec-07 Blk 6 Lot 1 Northwood Country Homes, Magsaysay, Nabuntuan, Compostela Bd. Res. No. 63 dtd. 1420 GRACE VANZUELA QUINTANA Valley Province May 27, 2005 31-Dec-07 12-May-08 31-Dec-10 300 M. Ponce St., Tibag, Baliuag, Bd. Res. No. 63 dtd. 1421 MIRASOL P. MERCADO Bulacan May 27, 2005 31-Dec-07 28-Jan-08 31-Dec-10 5 Quezon St., Zone 6, Signal Village, Bd. Res. No. 63 dtd. 1422 MIRIAM P. ORTEGA Taguig, Metro Manila May 27, 2005 31-Dec-07 6th Ave., Fortune Executive Homes, Bd. Res. No. 63 dtd. 1423 RUFINO O. BANGI Lanag, Davao City May 27, 2005 31-Dec-07 18-Jul-08 31-Dec-10

DELA CRUZ, NEPOMUCENO & 10th Floor, Ortigas Building, Ortigas Bd. Res. No. 63 dtd. 1424 ASSOCIATES Avenue, Pasig City May 27, 2005 31-Dec-07 Door No. 1 Bacolod Filipino Chinese Chamber of Commerce & Industry Bd. Res. No. 63 dtd. 1425 DONGON, LEONG & ASSOCIATES Bldg., Hernaiz St., Bacolod City May 27, 2005 31-Dec-07 Room 217-C PSSC Bldg., Commonwealth Ave., Diliman, Quezon Bd. Res. No. 63 dtd. 1426 ERIBERT S. PADILLA AND CO. City May 27, 2005 31-Dec-07 17-Apr-08 31-Dec-10

Page 43 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of November 30, 2008

PREVIOUS ACCREDITATION REG. BR. NO. EXPIRY V A L I D I T Y REMARKS NO. NAME OF FIRM ADDRESS DATE DATE From To

PINEDA, QUITALIG & CO. (Formerly: Bd. Res. No. 63 dtd. 1427 PINEDA, MANALOTO & CO.) 844 Sto. Entierro St., Angeles City May 27, 2005 31-Dec-07 14-Jan-08 31-Dec-10 Bd. Res. No. 64 dtd. 1428 ALEXANDER R. TALLA 54 Lilac St., Roxas District Quezon City May 27, 2005 31-Dec-07 9 Buencamino St., DBP Village, Las Bd. Res. No. 64 dtd. 1429 AMPARO CANTOR DIESMOS Pinas City May 27, 2005 31-Dec-07 17-Apr-08 31-Dec-10 Blk 2 Lot 7 Parconville, San Cristobal, Bd. Res. No. 64 dtd. 1430 ARLENE AMONCIO SICAM Calamba, Laguna May 27, 2005 31-Dec-07

18 Yakal St., Phase 5B, Greenwoods Bd. Res. No. 64 dtd. 1431 BERNARDITA H. ESTRELLA - TABUZO Executive Village, Cainta, Rizal May 27, 2005 31-Dec-07 28-Jan-08 31-Dec-10 3 Minahan Main St., Malanday, Bd. Res. No. 64 dtd. 1432 DENNIS L. DE LEON Marikina City May 27, 2005 31-Dec-07 215-A Sinagtala St., Batasan Hills, Bd. Res. No. 64 dtd. 1433 EMERITA R. TUAZON - PEREZ Quezon City May 27, 2005 31-Dec-07 Bd. Res. No. 64 dtd. 1434 ERLINDA C. SAN ESTEBAN 74 Rodriguez Avenue, Teresa, Rizal May 27, 2005 31-Dec-07 9-Jan-08 31-Dec-10 Blk 6 Lot 6 Purok 1, Brgy. San Pedro, Bd. Res. No. 64 dtd. 1435 JOCELYN P. CHENG City of San Jose del Monte, Bulacan May 27, 2005 31-Dec-07 12-May-08 31-Dec-10 460-L Z. P. de Guzman St., Quiapo, Bd. Res. No. 64 dtd. 1436 LERNA A. LUGA Manila May 27, 2005 31-Dec-07 10-Apr-08 31-Dec-10 22 7th St., Youngstown Village, Cainta, Bd. Res. No. 64 dtd. 1437 LOIDA R. PAGBA Rizal May 27, 2005 31-Dec-07 28-Jan-08 31-Dec-10 722 Roman Santos Bldg., Sta. Cruz, Bd. Res. No. 64 dtd. 1438 MA. CECILIA P. POBLETE - PELAYO Manila May 27, 2005 31-Dec-07 70 Calbayog Cor. Samat Sts., Bd. Res. No. 64 dtd. 1439 MA. ROSANNA R. MAGCANAN Mandaluyong City 1550 May 27, 2005 31-Dec-07 1-Jan-08 31-Dec-10 Tourist Hotel Compound, Iyam, Lucena Bd. Res. No. 64 dtd. 1440 MARIA THERESA T. SY-MANALAC City May 27, 2005 31-Dec-07 18-Jul-08 31-Dec-10 3-A Posooy St., Brgy. Masambong, San Bd. Res. No. 64 dtd. 1441 MARIO ENRIQUE A. DE LOS REYES Francisco Del Monte, Quezon City May 27, 2005 31-Dec-07 18-Mar-08 31-Dec-10 474 J. Mariano St., San Jose, Plaridel, Bd. Res. No. 64 dtd. 1442 MANOLITO B. DELA CRUZ Bulacan May 27, 2005 31-Dec-07 1-Jan-08 31-Dec-10 Suite 203, Unified Bldg., 6 Denver St., Bd. Res. No. 64 dtd. 1443 NILDA CONCEPCION BRIONES Cubao, Quezon City May 27, 2005 31-Dec-07 19 Don Jose Street, Cubao, Quezon Bd. Res. No. 64 dtd. 1444 ROBERTO D. ESTRELLA City May 27, 2005 31-Dec-07 133 Brigido Cruz St., Dalig, Teresa, Bd. Res. No. 64 dtd. 1445 ROSALIE FRANCISCO DE LEON Rizal May 27, 2005 31-Dec-07 15280 Saint Francis St., San Agustin Village, Brgy. Moonwalk, Parañaque Bd. Res. No. 64 dtd. 1446 SALVE C. RAPAY City May 27, 2005 31-Dec-07 Blk 10 Lot 9A Thatch Palm St., Palmera Hills 1, Ext., Taytay, Bd. Res. No. 64 dtd. 1447 SYLVIA R. CUENCA Rizal May 27, 2005 31-Dec-07 18-Jul-08 31-Dec-10 121 Oliva St., San Juan Darangan, Bd. Res. No. 65 dtd. 1448 ALWIN S. BENEDICTO Binagonan, Rizal 1940 May 27, 2005 31-Dec-07 28-Jan-08 31-Dec-10

Cancelled effective March 12, 2007. New Partner of De Bd. Res. No. 65 dtd. Belen, Dizon & Associates 1449 BERNARDINO C. DIZON 5 Champaca St., Longos, Malabon City May 27, 2005 31-Dec-07 BOA Acc. No. 2151 Blk 7 Lot 15 Phase I-A, Palmera Homes, Sta. Monica, Novaliches, Bd. Res. No. 65 dtd. 1450 DANTE G. AQUINO Quezon City May 27, 2005 31-Dec-07 14-Jan-08 31-Dec-10 25 Jasmin St., Don Aguedo bernabe Bd. Res. No. 65 dtd. 1451 EDGAR R. SY Subd., Parañaque City May 27, 2005 31-Dec-07 Bd. Res. No. 65 dtd. 1452 ERLINDA B. MALIG 1168 E. Quintos St., Sampaloc, Manila May 27, 2005 31-Dec-07 16 Baler St., San Francisco del Monte, Bd. Res. No. 65 dtd. 1453 ERWIN D. VERIAL Quezon City May 27, 2005 31-Dec-07

200 Banawe Bldg., Banawe Cor., Kitanlad Sts., Brgy. Tatalon, Quezon Bd. Res. No. 65 dtd. 1454 EUFRECINA P. CARMEN - DOMINGO City May 27, 2005 31-Dec-07 30-Oct-08 31-Dec-10 Bd. Res. No. 65 dtd. 1455 EVERCITO G. MANANSALA 1542 Basilio Street, Sampaloc, Manila May 27, 2005 31-Dec-07 30-Oct-08 31-Dec-10 0207 Daffodil St., Greenland Bd. Res. No. 65 dtd. 1456 FLORENCIA S. YUTUC-ESTRELLA Subdivision, Cainta, Rizal May 27, 2005 31-Dec-07 Blk 33 Lot 5 Cornelius St., Phase 1, North Olympus Subd., Zabarte Road, Bd. Res. No. 65 dtd. 1457 ISAIAS E. EMPEÑO Novaliches, Quezon City May 27, 2005 31-Dec-07 Ground Floor, Violtan Bldg., Bonifacio Bd. Res. No. 65 dtd. 1458 JOSE E. VILLACORTA Street, Cotabato City May 27, 2005 31-Dec-07

Page 44 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of November 30, 2008

PREVIOUS ACCREDITATION REG. BR. NO. EXPIRY V A L I D I T Y REMARKS NO. NAME OF FIRM ADDRESS DATE DATE From To Valiant Business Agency, Room 503 Fil- Am Resources Bldg., 231 Juan Luna, Bd. Res. No. 65 dtd. 1459 JULIE ARCIBAL - SIA Binondo, Manila May 27, 2005 31-Dec-07 18-Jul-08 31-Dec-10 4320 Liwayway St., Barangay Olympia, Bd. Res. No. 65 dtd. 1460 LORNA M. RAYOS DEL SOL Marikina City 1207 May 27, 2005 31-Dec-07 9-Jan-08 31-Dec-10 Phase 1, Blk 10 Lot 15 Maryhomes Bd. Res. No. 65 dtd. 1461 MA. TERESA M. JAVIER Subd., Molino 4, Bacoor, Cavite May 27, 2005 31-Dec-07 Bd. Res. No. 65 dtd. 1462 MERCEDES A. MATIAS - SAMALA 23 Pag-asa I, Imus, Cavite May 27, 2005 31-Dec-07 Blk 55 Lot 12 Phase 1-C Kaunlaran Bd. Res. No. 65 dtd. 1463 OFELIA P. OROCEO Village, Metro Manila May 27, 2005 31-Dec-07 14-Jan-08 31-Dec-10 Quitain Bldg., 2nd Floor, Room 171 Bd. Res. No. 65 dtd. 1464 REMIE A. CALATRAVA Anda St., Davao City May 27, 2005 31-Dec-07 Gidioni St., Metrogate Complex Subd., Bd. Res. No. 65 dtd. 1465 REYNALDO B. GACOS Meycauayan, Bulacan May 27, 2005 31-Dec-07 Bd. Res. No. 65 dtd. 1466 SAU - FONG LAM GO 521 Remedios St., Malate, Manila May 27, 2005 31-Dec-07 Bd. Res. No. 65 dtd. 1467 SOLITA T. VELASQUEZ Sulivan, Baliuag, Bulacan May 27, 2005 31-Dec-07 Suite 117, Richmach Bldg., 72 Bd. Res. No. 67 dtd. 1468 ALBERT S. VILLANUEVA Mindanao Ave., Project 6, Quezon City June 2, 2005 31-Dec-07 N-46 SCI Condominium, Sacrefante St., Bd. Res. No. 67 dtd. 1469 ALBERTO T. DIMATULAC Barangka Itaas, Mandaluyong City June 2, 2005 31-Dec-07 Blk 10 Lot 7 CD-3 RPHS, Alijis, Bacolod Bd. Res. No. 67 dtd. 1470 ANALYN E. AMAR City, Negros Occidental June 2, 2005 31-Dec-07 30-Oct-08 31-Dec-10

108 18th Avenue Cor. G. Del Pilar St., Bd. Res. No. 67 dtd. 1471 ARTURO S. OBCENA, JR. Brgy. San Roque, Cubao, Quezon City June 2, 2005 31-Dec-07 Gaisano Blvd., Taglatawan, Bayugan, Bd. Res. No. 67 dtd. 1472 CARMEN BACLEON - CAAS Agusan del Sur June 2, 2005 31-Dec-07 18-Jul-08 31-Dec-10 13-B Calle Nato, Nova Tierra, Bo. Bd. Res. No. 67 dtd. 1473 CASIANO P. REBUCAS Pampanga, Davao City June 2, 2005 31-Dec-07 Doña Aurora Subd., Labangan Poblacion, San Jose Occidental Bd. Res. No. 67 dtd. 1474 CLAVELITA N. CLAVEL Mindoro June 2, 2005 31-Dec-07 1-Jan-08 31-Dec-10 Bd. Res. No. 67 dtd. 1475 EVANGELINE A. REYES Poblacion 3, Naujan, Oriental Mindoro June 2, 2005 31-Dec-07 1-Jan-08 31-Dec-10 3rd Floor, Exodus Bldg., Nuevo Bd. Res. No. 67 dtd. 1476 FLORESITA P. ANTONIO Avenue, Imus, Cavite June 2, 2005 31-Dec-07 18-Mar-08 31-Dec-10 Suite 6 Hiyas Ng Bulacan Center, Annex Provincial Capitol Compound, Bd. Res. No. 67 dtd. 1477 JOEL AMOS P. ALEJANDRO Malolos City, Bulacan 3000 June 2, 2005 31-Dec-07 2-Apr-08 31-Dec-10 6 St. Benedict St., St. Joseph, Las Bd. Res. No. 67 dtd. 1478 JOSEPHINE R. ABAD - GUTIERREZ Piñas City June 2, 2005 31-Dec-07 5-Sep-08 31-Dec-10 65 Nimbus Street, Monnwalk Village Bd. Res. No. 67 dtd. 1479 LEONARDO A. ANYAYAHAN Talon, Las Pinas City June 2, 2005 31-Dec-07 1-Jan-08 31-Dec-10 Layawan, Oroquieta City, Misamis Bd. Res. No. 67 dtd. 1480 LOIDA V. LIM Occidental June 2, 2005 31-Dec-07

MA. ASUNCION T. BAUTISTA 23 A Fausta Compound, Mabolo, City of Bd. Res. No. 67 dtd. 1481 (Formerly: MA. ASUNCION T. MAGLANGBAYAN) Malolos, Bulacan June 2, 2005 31-Dec-07 28-Jan-08 31-Dec-10 53-D Pisces St., Carmel 5 Subd., Bd. Res. No. 67 dtd. 1482 MAGDALENA PASCUAL - PEREZ Tandang Sora, Quezon City June 2, 2005 31-Dec-07 10-Apr-08 31-Dec-10 Mateo Compound, J. Catolico Avenue, Bd. Res. No. 67 dtd. 1483 MAGNO FRANCISCO Y. MATEO, JR. Brgy., General Santos City June 2, 2005 31-Dec-07 Bd. Res. No. 67 dtd. 1484 MARIA PANTALEON - ARGUSON 30 Sta. Cruz, Tanza, Cavite June 2, 2005 31-Dec-07 30-Oct-08 31-Dec-10 Room 5 JMF Bldg., Rizal St., Bacolod Bd. Res. No. 67 dtd. 1485 MARIO F. PAO City June 2, 2005 31-Dec-07 5-Sep-08 31-Dec-10 4279 R. Olbes St., Mangagoy, Bislig Bd. Res. No. 67 dtd. 1486 MARY GRACE R. DORMENDO City, Surigao del Sur 8311 June 2, 2005 31-Dec-07 30-Oct-08 31-Dec-10 Bd. Res. No. 67 dtd. 1487 NESTOR L. LIMKIM 2-B Gusa, Cagayan de Oro City June 2, 2005 31-Dec-07

Cor. Maya-canary Sts., Brgy. Montevista (Homesites) Cor. Bacolod Bd. Res. No. 67 dtd. 1488 RODOLFO B. KING City) June 2, 2005 31-Dec-07 4-Jun-08 31-Dec-10 Perlas Compound, Kumintang Ilaya, Bd. Res. No. 67 dtd. 1489 ROSALINA A. ATIENZA - CASTILLO Batangas City June 2, 2005 31-Dec-07 1-Jan-08 31-Dec-10 285 6th-B St., Ecoland Subd., Phase 1, Bd. Res. No. 67 dtd. 1490 TEODORO B. CORCINO Davao City June 2, 2005 31-Dec-07 Unit 305, 3rd Floor, Lolo Berong Bldg., Bd. Res. No. 66 dtd. 1491 MABAGA, NAVA AND COMPANY Nuevo Avenue, Imus, Cavite June 1, 2005 31-Dec-07 5-Sep-08 31-Dec-10

Page 45 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of November 30, 2008

PREVIOUS ACCREDITATION REG. BR. NO. EXPIRY V A L I D I T Y REMARKS NO. NAME OF FIRM ADDRESS DATE DATE From To 11-A Apo Street, Sta. Mesa Heights, Bd. Res. No. 81 dtd. 1492 ARMANDO T. LLOVIDO Quezon City July 5, 2005 31-Dec-07 Suite 509 Amparo Bldg., España Cor. Bd. Res. No. 81 dtd. 1493 ERLINDA ABAYA - MONTALBO G. Tolentino St., Sampaloc, Manila July 5, 2005 31-Dec-07 18-Mar-08 31-Dec-10 1101 11th Floor State Center Bldg., 333 Bd. Res. No. 81 dtd. 1494 HELEN LIM TAN WONG Juan Luna St., Binondo, Manila July 5, 2005 31-Dec-07 Bd. Res. No. 81 dtd. 1495 JOCELYN B. RIMARIM-CELZO Velasquez St., Bangiad, Taytay, Rizal July 5, 2005 31-Dec-07 30-Oct-08 31-Dec-10

Cancelled effective Nov. 6, 2007. Partner of Reyes, Diano, tumanda & Co. 9BOA 67 Acacia St., Gordon Heights, Bd. Res. No. 81 dtd. Acc. No. 3556 dtd. Nov. 6, 1496 MA. LERMA MARIANO - REYES Olongapo City July 5, 2005 31-Dec-07 2007) Blk 13, Lot 6 Pag-Ibig Homes, Talon 4, Bd. Res. No. 81 dtd. 1497 MARINA T. CACATIAN Las Piñas City July 5, 2005 31-Dec-07 5-Sep-08 31-Dec-10 1011 Westgate Plaza, 120 H. V. Dela Costa Street, Salcedo Village, Makati Bd. Res. No. 81 dtd. 1498 MINDA O. LEDESMA City July 5, 2005 31-Dec-07 5-Sep-08 31-Dec-10 0810 St., Andrew Drive, Palmera III, Bd. Res. No. 81 dtd. 1499 NENITA M. PEREZ Taytay, Rizal July 5, 2005 31-Dec-07 No. 40 MY Homes Marvex Drive, A. Bd. Res. No. 81 dtd. 1500 ROMEO D. ABELLON Bonifacio, Quezon City July 5, 2005 31-Dec-07 9-Jan-08 31-Dec-10 Door No. 3 GSP Building, C. Bangoy Bd. Res. No. 82 dtd. 1501 AMELIA B. GORDO - PEREZ St., Davao City July 5, 2005 31-Dec-07 18-Mar-08 31-Dec-10 261 Contreras St., Calvario, Bd. Res. No. 82 dtd. 1502 ARTURO ABACAN EVANGELISTA Meycauayan, Bulacan 3020 July 5, 2005 31-Dec-07 1-Jan-08 31-Dec-10 Annalyn Drive Extension, Annalyn Bd. Res. No. 82 dtd. 1503 BENILDA S. BIJIS - ACORDA Subd., Alangilan, Batangas City July 5, 2005 31-Dec-07 9-Jan-08 31-Dec-10 Rm. 306-B Gedcor Bldg., N. Aquino Bd. Res. No. 82 dtd. 1504 DAN C. BAÑAS Ave., Cor. Frasan St., Parañaque City July 5, 2005 31-Dec-07 1-Jan-08 31-Dec-10 Mt. Carmel Subd., Brgy. Progreso, Bd. Res. No. 82 dtd. 1505 EDNA M. CABALFIN Binalbagan, Negros Occidental July 5, 2005 31-Dec-07 5-Sep-08 31-Dec-10 28 Mabilis Street, East Avenue, Quezon Bd. Res. No. 82 dtd. 1506 EMMA B. CASACLANG City July 5, 2005 31-Dec-07 31-Oct-08 31-Dec-10 Sisters of Mary Girlstown School, Bo. Bd. Res. No. 82 dtd. 1507 ESPERANZA F. ALBARACIN Biga, Silang, Cavite July 5, 2005 31-Dec-07 Sn Gregorio Village, Binalbagan, Bd. Res. No. 82 dtd. 1508 EVELYN D. MATILLANO Negros Occidental July 5, 2005 31-Dec-07 5-Sep-08 31-Dec-10 161 Aguirre Ave., BF Homes, Sucat, Bd. Res. No. 82 dtd. 1509 GLORIA CUSI VENZON Parañaque City July 5, 2005 31-Dec-07 28-Jan-08 31-Dec-10 Blk 27, Lot 9 Carmela Valley Homes, Bd. Res. No. 82 dtd. 1510 JOSE G. SOLILAPSI Talisay City, Negros Occidental July 5, 2005 31-Dec-07 18-Jul-08 31-Dec-10 1805 Cityland 10 Tower II, H. V. Dela Bd. Res. No. 82 dtd. 1511 JOSEPH CEDRIC V. CALICA Costa St., Salcedo Village, Makati City July 5, 2005 31-Dec-07 18-Jul-08 31-Dec-10 Bd. Res. No. 82 dtd. 1512 LIN LAY CHUA 2059 M. Natividad St., Sta. Cruz, Manila July 5, 2005 31-Dec-07 18-Mar-08 31-Dec-10 43 Talisay St., Libis Balelak, Malanday, Bd. Res. No. 82 dtd. 1513 LIZA B. GIRAY Marikina City July 5, 2005 31-Dec-07 2nd Floor, TS Building, Bulala, Bd. Res. No. 82 dtd. 1514 LUZVIMINDA V. SINON Camalaniugan, Cagayan July 5, 2005 31-Dec-07 14-Jan-08 31-Dec-10 Room 209, UMC Bldg., 900 United Bd. Res. No. 82 dtd. 1515 MARCELO O. ORAA Nations Ave., Ermita, Metro Manila July 5, 2005 31-Dec-07 28-Jan-08 31-Dec-10 No. 34 Riverside St., Provident Village, Bd. Res. No. 82 dtd. 1516 MARY JEAN Y. GUEVARRA - VINLUAN Tanong, Marikina City July 5, 2005 31-Dec-07 Bd. Res. No. 82 dtd. 1517 OSMUNDO F. SALONGA, JR. 115 Sto. Cristo, Malolos, Bulacan July 5, 2005 31-Dec-07 18-Mar-08 31-Dec-10 Bd. Res. No. 82 dtd. 1518 SANTOS BEN M. DE PERALTA Namalangan, Snta, Ilocos Dur July 5, 2005 31-Dec-07 5-Sep-08 31-Dec-10

2nd Floor, Anita Pineda Bldg., Del Pilar Bd. Res. No. 82 dtd. 1519 SELWYN S. JALOVA St., Rizdelis, Cabanatuan, Nueva Ecija July 5, 2005 31-Dec-07 Unit 402 Metropolitan Terraces Condominium, Sacred Heart Street, Bd. Res. No. 82 dtd. 1520 TERESITA G. DE LOS SANTOS Makati City July 5, 2005 31-Dec-07 1-Jan-08 31-Dec-10 Lot 1 Blk 9, Isabel Garden Homes II, E. Rodriguez Ave., Moonwalk, Parañaque Bd. Res. No. 82 dtd. 1521 TERESITA T. LIM - CABREROS City July 5, 2005 31-Dec-07 Zone 11, Brgy. Matahimik, Malvar St., Bd. Res. No. 83 dtd. 1522 ARISTOTLE MANUEL D. GO Puerto Princesa City July 5, 2005 31-Dec-07 Purok Mainuswagan, Barangay Alijis, Bd. Res. No. 83 dtd. 1523 ARSENIO B. BELONIO Bacolod City July 5, 2005 31-Dec-07 325 Magtanggo St., Amaya VI, Tanza, Bd. Res. No. 83 dtd. 1524 BASIL A. PEREA Cavite July 5, 2005 31-Dec-07

Page 46 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of November 30, 2008

PREVIOUS ACCREDITATION REG. BR. NO. EXPIRY V A L I D I T Y REMARKS NO. NAME OF FIRM ADDRESS DATE DATE From To 3B-31 Catalina St., Eroreco, Bacolod Bd. Res. No. 83 dtd. 1525 BENJAMIN S. GARRIEL City, Negros Occidental July 5, 2005 31-Dec-07 27 Palmera St., Villa Florencia Subd., Bd. Res. No. 83 dtd. 1526 CELEDONIA HOLGADO - TAN Novaliches, Quezon City July 5, 2005 31-Dec-07 5-Sep-08 31-Dec-10 80 Guirayan St., Araneta Ave., Quezon Bd. Res. No. 83 dtd. 1527 CHEMSON Y. LEE City July 5, 2005 31-Dec-07 17-Apr-08 31-Dec-10 168 Joy Village, MC Enriquez St., Bd. Res. No. 83 dtd. 1528 DIOSCORA LIBRES - TANGON Tetuan, Zamboanga City July 5, 2005 31-Dec-07 9-Jan-08 31-Dec-10 Lot 1 Blk 1 No. 544 Rosemor Village, Bd. Res. No. 83 dtd. 1529 GLORIA C. DE LEON Salangan, San Miguel, Bulacan July 5, 2005 31-Dec-07 5-Sep-08 31-Dec-10 211 Danarra Condominium, Mola St., Bd. Res. No. 83 dtd. 1530 JAIME D. DOMAWANG Makati City, Metro Manila July 5, 2005 31-Dec-07 No. 22A, Unit 104 Iriga Cor., Dapitan Bd. Res. No. 83 dtd. 1531 JACKQUI R. MORENO Sts., Quezon City 1114 July 5, 2005 31-Dec-07 1-Jan-08 31-Dec-10 227 J. P. Rizal St., Project 4, Quezon Bd. Res. No. 83 dtd. 1532 MILAGROS U. GONZAGA City July 5, 2005 31-Dec-07 5-Sep-08 31-Dec-10 Pk. 6 Zillovia, Talacogon, Agusan del Bd. Res. No. 83 dtd. 1533 SONIA L. TIMIDAN Sur July 5, 2005 31-Dec-07 Brgy. E. Lizares, Talisay City, Negros Bd. Res. No. 83 dtd. 1534 VICENTE P. BUGA-AY, JR. Occidental July 5, 2005 31-Dec-07 Bd. Res. No. 83 dtd. 1535 WILHELMINA R. GONZALES NEDF Building, 6th St., Bacolod City July 5, 2005 31-Dec-07 21-May-08 31-Dec-10 Blk 14 Lot 10 Phase 1-C Annex, Centro De San Lorenzo Subdivision, City of Bd. Res. No. 83 dtd. 1536 GABRIEL MAPANOO & CO. Santa Roasa, Laguna July 5, 2005 31-Dec-07 10-Apr-08 31-Dec-10 No. 1-A Lindayag St., East Tapinac, Bd. Res. No. 83 dtd. 1537 JULIET T. MERCADO AND CO. Olongapo City, Zambales July 5, 2005 31-Dec-07 Bd. Res. No. 83 dtd. 1538 PURUGGANAN & ASSOCIATES 8 P. Burgos St., Tabuk, Kalinga July 5, 2005 31-Dec-07 4 Tong Apart., 48 Campaner St., Bd. Res. No. 84 dtd. 1539 ANDREW F. ZAPANTA Zamboanga City July 5, 2005 31-Dec-07 18-Jul-08 31-Dec-10 617 St., Balite, Rodriguez, Bd. Res. No. 84 dtd. 1540 ALIPIO S. SANDOVAL Rizal July 5, 2005 31-Dec-07 28-Jan-08 31-Dec-10 705-C Sulucan Street, Sampaloc, Bd. Res. No. 84 dtd. 1541 CRISANTO M. LAGUARDIA, JR. Manila July 5, 2005 31-Dec-07 28-Jan-08 31-Dec-10 12 Afganistan St., Better Living Subd., Bd. Res. No. 84 dtd. 1542 DICK D. OLIVEROS Parañaque City 1711 July 5, 2005 31-Dec-07 12-May-08 31-Dec-10 Karungunan St., Pamana Homes, Bd. Res. No. 84 dtd. 1543 ELIZABETH B. YANG Bucal, Calamba City July 5, 2005 31-Dec-07 5-Sep-08 31-Dec-10 122 National Park, Pantok, Binangonan, Bd. Res. No. 84 dtd. 1544 ERLINDA C. REJANTE Rizal July 5, 2005 31-Dec-07 5-Sep-08 31-Dec-10 Lot 3 Blk 11 Yakal St., Greenfields I Bd. Res. No. 84 dtd. 1545 ERNESTO M. FARIÑAS Subd., Novaliches, Quezon City July 5, 2005 31-Dec-07 5-Sep-08 31-Dec-10 21 Florence Ville, Brgy. Nagkaisang Bd. Res. No. 84 dtd. 1546 FLORENTINA F. CABALLA Nayon, Novaliches, Quezon City July 5, 2005 31-Dec-07 Barangay 27, Gonzaga Extension, Bd. Res. No. 84 dtd. 1547 GODEARDO G. PICCIO, JR. Bacolod City, Negros Occidental July 5, 2005 31-Dec-07 Room 202, Carmen Bldg., 25 Lizares, Bd. Res. No. 84 dtd. 1548 JOSE A. SAMILLANO Bacolod City July 5, 2005 31-Dec-07 178A Aguirre Avenue, BF Homes, Bd. Res. No. 84 dtd. 1549 JOSEFINA S. ROBENTA Parañaque City July 5, 2005 31-Dec-07 14-Jan-08 31-Dec-10 Bd. Res. No. 84 dtd. 1550 MARGARIT DY - LIM 698 I. Tolentino St., Kaloocan City July 5, 2005 31-Dec-07 28-Jan-08 31-Dec-10 Room 804-B Center Building, 333 Juan Bd. Res. No. 84 dtd. 1551 NANCY T. SY Luna St., Binondo, Manila July 5, 2005 31-Dec-07 2-Apr-08 31-Dec-10 21 Int. M. H. del Pilar St., Tugatog, Bd. Res. No. 84 dtd. 1552 MIRIAM P. VALERIANO Malabon City July 5, 2005 31-Dec-07 83 Atis Road, Northern Hills, Malabon, Bd. Res. No. 84 dtd. 1553 POY FON (BENSON NG) T. NG Metro Manila July 5, 2005 31-Dec-07 29-May-08 31-Dec-10 115 Diamond St., CVS Homes 1, Felix Bd. Res. No. 84 dtd. 1554 RESTITUTO R. ADOREMUS Avenue, Cainta, Rizal July 5, 2005 31-Dec-07 28-Jan-08 31-Dec-10 433 R. Pascual Street, Mandaluyong Bd. Res. No. 84 dtd. 1555 ROBERT B. TAN City July 5, 2005 31-Dec-07 5-Sep-08 31-Dec-10 5th Floor, Citystate Centre, 709 Shaw Bd. Res. No. 84 dtd. 1556 WILFREDO M. TAYAG Blvd., Pasig City July 5, 2005 31-Dec-07 Blk 1 Lot 27, Royal Palm Subd., Bd. Res. No. 84 dtd. 1557 GOMEZ & GOMEZ Bacolod City, Negros Occidental 6100 July 5, 2005 31-Dec-07 21-May-08 31-Dec-10 154 Levitow Avenue, Levitown Bd. Res. No. 85 dtd. 1558 ADORA A. MACALINTAL Subdivision, Parañaque City August 3, 2005 31-Dec-07 1-Jan-08 31-Dec-10 Bd. Res. No. 85 dtd. 1559 EDGARDO E. GAMO 60 A. Flores St., 4000 San Pablo City August 3, 2005 31-Dec-07 1-Jan-08 31-Dec-10

Page 47 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of November 30, 2008

PREVIOUS ACCREDITATION REG. BR. NO. EXPIRY V A L I D I T Y REMARKS NO. NAME OF FIRM ADDRESS DATE DATE From To

PCS 6 Lot 6, Phase 3 RPHS, Barangay Bd. Res. No. 85 dtd. 1560 GENELYN R. GANZA Alijis, Bacolod City, Negros Occidental August 3, 2005 31-Dec-07 Blk 5 Lot 38 Garden City Subdivision, Bd. Res. No. 85 dtd. 1561 JOSEPHINE A. ALCANTARA-CRUZ Sucat, Parañaque City August 3, 2005 31-Dec-07 1-Jan-08 31-Dec-10 Lot 6-A Macapagal St., Vista Valley Executive Village, Sto. Niño, Marikina Bd. Res. No. 85 dtd. 1562 MARIA SUSANA A. ANGELES City August 3, 2005 31-Dec-07 18-Jul-08 31-Dec-10 14 Victoria St., Vista Verde, North Bd. Res. No. 85 dtd. 1563 MARY LANE T. MASCARANAS Novaliches, Quezon City August 3, 2005 31-Dec-07 c/o Kanla-on Farms, Inc., 85 Araneta Bd. Res. No. 85 dtd. 1564 ROSELINE T. ESTORES Street, Singcang, Bacolod City August 3, 2005 31-Dec-07 Lot 3 Blk 10 Maroon St., Goodwill II Bd. Res. No. 86 dtd. 1565 ALFREDO G. STA. MARIA Subdivision, Sucat, Parañaque City August 3, 2005 31-Dec-07 18-Jul-08 31-Dec-10 817 State Center Bldg., 333 Juan Luna Bd. Res. No. 86 dtd. 1566 CHRISTOPHER C. GO St., Binondo, Manila y g August 3, 2005 31-Dec-07 Cor. Burgos B. S. Aquino St., Bd. Res. No. 86 dtd. 1567 JOSE G. JIMERA Villamonte, Bacolod City August 3, 2005 31-Dec-07 30-Oct-08 31-Dec-10 LCF Bldg., 52 Alabang - Zapote Road, Bd. Res. No. 86 dtd. 1568 LUIS R. CRUZ Pamplona, Las Piñas City August 3, 2005 31-Dec-07 30-Oct-08 31-Dec-10

MA. HERMINIA C. TRILLANA - Bd. Res. No. 86 dtd. 1569 FRANCISCO 0921 San Agustin, Hagonoy, Bulacan August 3, 2005 31-Dec-07 1-Jan-08 31-Dec-10 Jasmin Street, San Julio Subdivision, Bd. Res. No. 86 dtd. 1570 MARGERY F. LAJOT-MASCARIÑAS San Carlos City, Negros Occidental August 3, 2005 31-Dec-07 Lot 10 A Sitio Radar, Brgy. San Luis, Bd. Res. No. 86 dtd. 1571 MARIA ELLEN O. BAQUIRAN Antipolo City August 3, 2005 31-Dec-07 Calle Oro, Capitol Heights 3, Bacolod Bd. Res. No. 86 dtd. 1572 MARIE JENNIFER E. APOSTOL City August 3, 2005 31-Dec-07 PICPA Annex Bldg., Araullo St. Davao Bd. Res. No. 86 dtd. 1573 PEDRO E. AMANDORON City August 3, 2005 31-Dec-07 2-Apr-08 31-Dec-10 346 Maharlika Road, Quezon District, Bd. Res. No. 86 dtd. 1574 REYNALDO G. ZABAT Cabanatuan City August 3, 2005 31-Dec-07 18-Mar-08 31-Dec-10 7391 Fir St., Marelo Green Village, Br. Res. No. 86 dtd. 1575 ROSITA P. CERVANTES - CADAPAN Parañaque City August 3, 2005 31-Dec-07 5-Sep-08 31-Dec-10 Br. Res. No. 86 dtd. 1576 VIOLETA C. CRUZ - GUEVARRA 1570 Algecerias St., Sampaloc, Manila August 3, 2005 31-Dec-07 33 Cadiz Street, Intercity Homes, Br. Res. No. 86 dtd. 1577 WILFREDO P. NATIVIDAD Muntinlupa City August 3, 2005 31-Dec-07 2-Apr-08 31-Dec-10 175 Belen Road, Pampanga Exec. Br. Res. No. 86 dtd. 1578 ZOISE L. LESTOJAS Homes, Lanang, Davao City August 3, 2005 31-Dec-07 16 Nangka St., Punta Princesa, Cebu Br. Res. No. 86 dtd. 1579 SANCHEZ, LLENOS & ASSOCIATES City August 3, 2005 31-Dec-07 5-Sep-08 31-Dec-10 Br. Res. No. 88 dtd. 1580 ANTONIO A. MENDOZA 102 Tumana, Sta. Maria, Bulacan August 16, 2005 31-Dec-07 Door 1, Samulco Bldg., Aklan St., Br. Res. No. 88 dtd. 1581 BELEN VELOSO CUEVA-LAUD Davao City August 16, 2005 31-Dec-07 Room 201, Sonny Lao Bldg., Jake Gonzales Blvd., Virgen delos Br. Res. No. 88 dtd. 1582 ERNESTO R. PALACIO, JR. Remedios, Angeles City 2009 August 16, 2005 31-Dec-07 28-Jan-08 31-Dec-10 5 Monte Caseros St., Montevideo Br. Res. No. 88 dtd. 1583 GLENDA N. ANG Subd., Mambog, Binangonan, Rizal August 16, 2005 31-Dec-07 Blk 52 Lot 7 Cardamo Lane Road, 40 Br. Res. No. 88 dtd. 1584 HERMIE R. RAMOS Robinsons Homes East, Antipolo City August 16, 2005 31-Dec-07 36 Intimate Street, Doña Andrea Village Br. Res. No. 88 dtd. 1585 HERMINIA IBARROLA FLORES I, Rosario, Pasig City August 16, 2005 31-Dec-07 28-Jan-08 31-Dec-10 117 Alasas, City of San Fernando, Br. Res. No. 88 dtd. 1586 JAY P. SICAT Pampanga August 16, 2005 31-Dec-07 31 Sto. Tomas, Magaro, 4403, Br. Res. No. 88 dtd. 1587 JOSE C. FORTUNA Camarines Sur August 16, 2005 31-Dec-07 6 Abbey Road, Notre Dame Ave., Br. Res. No. 88 dtd. 1588 JOSEFINA B. MENDOZA Cotabato City 9600 August 16, 2005 31-Dec-07 Unit 1209 Westgate Plaza, 120 H. V. Dela Costa Street, Salcedo Village, Br. Res. No. 88 dtd. 1589 MARITA B. ALOVER Makati City August 16, 2005 31-Dec-07 5-Sep-08 31-Dec-10

4065 Maligaya St., Dau, Mabalacat, Br. Res. No. 88 dtd. 1590 MICHAEL P. PINEDA Pampanga August 16, 2005 31-Dec-07 590 Ylac-Javelona Sts., Villamonte, Br. Res. No. 88 dtd. 1591 PACIFICO M. MAGHARI, III Bacolod City, Negros Occidental August 16, 2005 31-Dec-07 Br. Res. No. 88 dtd. 1592 QUIANIA C. GENOGUIN-TRINIDAD Brgy. Libertad, Cabucgayab, Biliran August 16, 2005 31-Dec-07 5-Sep-08 31-Dec-10 Br. Res. No. 88 dtd. 1593 REMIA C. DAYON Luzuriaga Street, Bacolod City August 16, 2005 31-Dec-07

Page 48 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of November 30, 2008

PREVIOUS ACCREDITATION REG. BR. NO. EXPIRY V A L I D I T Y REMARKS NO. NAME OF FIRM ADDRESS DATE DATE From To

2nd Floor, Amdeco Bldg., 108, A. C. Br. Res. No. 88 dtd. 1594 A. V. TIDOSO & CO. Cortes St., Ibabao, Mandaue City, Cebu August 16, 2005 31-Dec-07 33 J. C. Coolidge Street, Parkwood Greens Executive Village, Phase 1A, Br. Res. No. 88 dtd. 1595 J. O. TABALBA & CO. Maybunga, Pasig City August 16, 2005 31-Dec-07 Top of Bank of Commerce, Plaridel - Br. Res. No. 88 dtd. 1596 V. T. VILLAMALA & ASSOCIATES Osmeña Blvd., Cebu City August 16, 2005 31-Dec-07 15-Apr-08 31-Dec-10 Asaje II Bldg., San Pedro St., Davao Bd. Res. No. 113 dtd. 1597 ARTHUR C. UY City Nov. 8, 2005 31-Dec-07 Block 4 Lot 19 Acacia St., Narra Bd. Res. No. 113 dtd. 1598 ANGELITA T. TUCAY Homes, Pag-asa I, Imus, Cavite Nov. 8, 2005 31-Dec-07 Block 9 Lot 13 Laforteza Subd., Bd. Res. No. 113 dtd. 1599 ANTONIO T. BIÑAS Camarin, Caloocan City Nov. 8, 2005 31-Dec-07 18-Jul-08 31-Dec-10 16 Villarica Homes, Lolomboy, Bocaue, Bd. Res. No. 113 dtd. 1600 CRISTINA V. DELA CRUZ-SALAZAR Bulacan Nov. 8, 2005 31-Dec-07 Bd. Res. No. 113 dtd. 1601 EDUARDO M. SALAS 472-A Basak, Pardo, Cebu City 6000 Nov. 8, 2005 31-Dec-07 10-Apr-08 31-Dec-10 Block 26 Lot 18 San Dionisio Subd., Granada, Bacolod City, Negros Bd. Res. No. 113 dtd. 1602 ELNADELIA T. TORRIJOS Occidental Nov. 8, 2005 31-Dec-07 No. 26 Buhangin Road, Km. 5, Davao Bd. Res. No. 113 dtd. 1603 EMILIO M. PIANSAY City 8000 Nov. 8, 2005 31-Dec-07 Bd. Res. No. 113 dtd. 1604 ERLINDA P. BAYONA San Nicolas, Oton, Iloilo Nov. 8, 2005 31-Dec-07 30-Oct-08 31-Dec-10 11 Alibangbang St., Veterans Village, Bd. Res. No. 113 dtd. 1605 FELIPA C. CABUYAO Project 7, Quezon City 1105 Nov. 8, 2005 31-Dec-07 Blk 19 Lot 16 Quirino St., Phase 8, Bahayang Pag-asa Subd., Brgy. Bd. Res. No. 113 dtd. 1606 FLORIDA PIGAO SARILE Magdalo, Imus, Cavite Nov. 8, 2005 31-Dec-07

Cancelled efective Oct. 17, 2007. Partner of Leong, Alunan Avenue, City of Koronadal, Bd. Res. No. 113 dtd. Eralino, Acuna, Degala & 1607 FRANCIS E. DEGALA South Cotabato Nov. 8, 2005 17-Oct-07 Co. BOA Acc. 3464 Blk 21 Lot 6, Phase 1B, Villa Trinitas Subdivision, Bugo, Cagayan de Oro Bd. Res. No. 113 dtd. 1608 GERVACIO I. PIATOR City Nov. 8, 2005 31-Dec-07 Florentino Bldg., Gen. Luna St., San Bd. Res. No. 113 dtd. 1609 GIL V. DELEÑA Fernando City, La Union Nov. 8, 2005 31-Dec-07 28-Jan-08 31-Dec-10 242 Aurora St., City of Koronadal, South Bd. Res. No. 113 dtd. 1610 HELEN GRACE L. FERRER Cotabato Nov. 8, 2005 31-Dec-07 12-May-08 31-Dec-10

Bd. Res. No. 113 dtd. 1611 HERMINIA O. BARIAS - MANALAYSAY Medicon II-F, Imus, Cavite 4103 Nov. 8, 2005 31-Dec-07 Block 6 Maranon Village, City of Bd. Res. No. 113 dtd. 1612 JOHN PAUL T. FACINABAO Koronadal, South Cotabato Nov. 8, 2005 31-Dec-07 Blk 99 Lot 36 J. P. Rizal St., Brgy. Rizal, Bd. Res. No. 113 dtd. 1613 JOSEPHINE A. SALLE Makati City Nov. 8, 2005 31-Dec-07

4-E Perpetual Succour Road, Gororodo Bd. Res. No. 113 dtd. 1614 JUANITO E. PARRUCHO Avenue, Canputhaw, Cebu City Nov. 8, 2005 31-Dec-07 2nd Floor, PVL Bldg., Rizal Street, Bd. Res. No. 113 dtd. 1615 MARIVIC R. GONZALES Davao City Nov. 8, 2005 31-Dec-07

Partner of Malbas, Mahinay Bd. Res. No. 113 dtd. & Co. (Acc. 0270 per BR 1616 MARK LOUIE D. MAHINAY 78 Almasiga St., J. Village, Tagum City Nov. 8, 2005 31-Dec-07 No. 07, Jan 9, 2008) 3B-31 Catalina St. Eroreco, Bacolod Bd. Res. No. 113 dtd. 1617 MARY JEAN V. GARRIEL City, Negros Occidental Nov. 8, 2005 31-Dec-07 3888 Requina Village, Mangagoy, Bislig Bd. Res. No. 113 dtd. 1618 MINDA C. FERNANDEZ City Nov. 8, 2005 31-Dec-07 74 Dizon St., Ermita Hill, Brgy. 24, Bd. Res. No. 113 dtd. 1619 PRIMO G. BELTRAN Laoag City Nov. 8, 2005 31-Dec-07 09 San Pedro Street, Rosary Heights, Bd. Res. No. 113 dtd. 1620 RUFINO D. BALBOA Cotabato City Nov. 8, 2005 31-Dec-07 Bd. Res. No. 113 dtd. 1621 ZELDA V. OGARIO Carlos Tan St., Ormoc City Nov. 8, 2005 31-Dec-07 5-Sep-08 31-Dec-10 Bd. Res. No. 91 dtd. 1622 ALBERTO O. TUZAN RV Sanchez Street, San Miguel, Iloilo Sept 21, 2005 31-Dec-07 20 Maya Ave., Marville Park I Subd., Bd. Res. No. 91 dtd. 1623 BETTY G. DOMANICO - OLIVO Brgy. San Roque, Antipolo City 1870 Sept 21, 2005 31-Dec-07 18-Mar-08 31-Dec-10 Bd. Res. No. 91 dtd. 1624 COMPIO S. GENARES 368 D-1 Lopez Jaena St., Iloilo City Sept 21, 2005 31-Dec-07

Page 49 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of November 30, 2008

PREVIOUS ACCREDITATION REG. BR. NO. EXPIRY V A L I D I T Y REMARKS NO. NAME OF FIRM ADDRESS DATE DATE From To 31 Legazpi Corner Lucena Street, Bd. Res. No. 91 dtd. 1625 ELISEO A. AURELLADO Alabang Hills, Muntinlupa City Sept 21, 2005 31-Dec-07 Block 17 Lot 25 Mandarin Homes, F. De Bd. Res. No. 91 dtd. 1626 GERALDINE B. BERNARDINO Castro, GMA, Cavite Sept 21, 2005 31-Dec-07 28-Jan-08 31-Dec-10 Lot 20, Blk 17 NIA, Dahican City of Mati Bd. Res. No. 91 dtd. 1627 IRMA F. TEOXON Davao Oriental Sept 21, 2005 31-Dec-07 30-Oct-08 31-Dec-10 Capricorn St., VML Subdivision, Bd. Res. No. 91 dtd. 1628 JERRY T. OPINION Fundidor, Molo, Iloilo City Sept 21, 2005 31-Dec-07 Bd. Res. No. 91 dtd. 1629 JUANITA P. EUSEBIO 252 Sto. Rosario St., Angeles City Sept 21, 2005 31-Dec-07 28-Jan-08 31-Dec-10 Le Baron St., Dominic Village, San Agustin, City of San Fernando, Bd. Res. No. 91 dtd. 1630 LORINA D. VILLANUEVA Pampanga Sept 21, 2005 31-Dec-07 16-Jun-08 31-Dec-10 Blk 3 Lot 6 Tiesa St., Phase 1, Molino, Bd. Res. No. 91 dtd. 1631 ROSALINA M. REALUBIT Bacoor, Cavite Sept 21, 2005 31-Dec-07 14-Jan-08 31-Dec-10

Room 302, Legaspi Towers, 200 Paseo Bd. Res. No. 91 dtd. 1632 RORALDO, GATDULA, PESTAÑO & CO. de Roxas, Makati City Sept 21, 2005 31-Dec-07 Bd. Res. No. 92 dtd. 1633 ANGELINA T. CUEVAS - LEDESMA Navarro Court, Sta. Maria, Zamboanga Sept 21, 2005 31-Dec-07 18-Jul-08 31-Dec-10

No. 15 PJV Homes Subdivision, Andres Bd. Res. No. 92 dtd. 1634 BASILIDES C. MANDAWE, JR. Abellana Ext., Guadalupe, Cebu City Sept 21, 2005 31-Dec-07 4-Jun-08 31-Dec-10 98 Celica St. Sarphil Village, Bajada, Bd. Res. No. 92 dtd. 1635 CIPRIANO S. CISNEROS Davao City Sept 21, 2005 31-Dec-07 30-Oct-08 31-Dec-10 2nd Floor, Neo Din Hee Bldg., Tomas Bd. Res. No. 92 dtd. 1636 DULCITA FRANCISCO ESTRADA Claudio St., Zamboanga City Sept 21, 2005 31-Dec-07 14-Jan-08 31-Dec-10 Room 205, DOLL Bldg., 6th Street, Bd. Res. No. 92 dtd. 1637 JOSE V. RAMOS Bacolod City Sept 21, 2005 31-Dec-07 9 Opal Street, Phase 4, Ecoland Subd., Bd. Res. No. 92 dtd. 1638 LOTA LUMAIN-GITO Matina, Davao City Sept 21, 2005 31-Dec-07 Javelosa Compound, Arguelles Ext., Bd. Res. No. 92 dtd. 1639 PATROCINIO G. PUDADERA, JR. Locsin-Villalobos St., Jaro, Iloilo City Sept 21, 2005 31-Dec-07 138 Eden St., Michael Village, Ma-a Bd. Res. No. 92 dtd. 1640 RENO J. VILLANUEVA Davao City 8000 Sept 21, 2005 31-Dec-07 150 Rizal St., San Vicente, Ilagan, Bd. Res. No. 92 dtd. 1641 TESSIE UY TABORA Isabela Sept 21, 2005 31-Dec-07 5-Sep-08 31-Dec-10 San Jose St., Brgy. Osmeña, Culion, Bd. Res. No. 93 dtd. 1642 CHARLITO MANGUBAT YU, JR. Palawan Sept 21, 2005 31-Dec-07 Block 77 Lot 30 Petunia St., Brgy. Rizal, Bd. Res. No. 93 dtd. 1643 CRISTINA R. CASTRO Makati City Sept 21, 2005 31-Dec-07 29-May-08 31-Dec-10 840 Escueta St., San Antonio, Biñas, Bd. Res. No. 93 dtd. 1644 FRANCIA LAVIÑA-EUGENIO Laguna Sept 21, 2005 31-Dec-07 14-Jan-08 31-Dec-10 Bd. Res. No. 93 dtd. 1645 GLENNA G. SUCGANG 1726 Abdon Street, Pandacan, Manila Sept 21, 2005 31-Dec-07 18-Mar-08 31-Dec-10 186 Amonas St., Balanti, San Isidro, Bd. Res. No. 93 dtd. 1646 JESUS L. DE GUZMAN Cainta, Rizal Sept 21, 2005 31-Dec-07 Bd. Res. No. 93 dtd. 1647 JOSEPHINE S. SANICAS 9074 Hormiga Street, Makati City Sept 21, 2005 31-Dec-07 Bd. Res. No. 93 dtd. 1648 JULIETA BALBIDO ODERO 150-B M. Santos Street, Pasay City Sept 21, 2005 31-Dec-07 Bd. Res. No. 93 dtd. 1649 MARIO A. BERNARDO 308 Paliwas Obando, Bulacan Sept 21, 2005 31-Dec-07 10/28/2008 31-Dec-10 2685 C. Bascos St., Abar 1st, San Jose Bd. Res. No. 93 dtd. 1650 NANCY P. REYES-MULLES City 3121, Nueva Ecija Sept 21, 2005 31-Dec-07 10-Apr-08 31-Dec-10 Bd. Res. No. 93 dtd. 1651 NENITA C. BRIONES Calansayan, San Jose, Batangas Sept 21, 2005 31-Dec-07 3rd Floor Saville Bldg., 8728 Paseo de Bd. Res. No. 93 dtd. 1652 NORMA T. TACANG Roxas Cor., Jupiter Sts., Makati City Sept 21, 2005 31-Dec-07 57 Interior 4 Mendez St., Baesa, Bd. Res. No. 93 dtd. 1653 RIO JOY ACEREMO-CALIGUIRAN Quezon City Sept 21, 2005 31-Dec-07 30-Oct-08 31-Dec-10 51 Luna Street, New Intramuros Village, Bd. Res. No. 93 dtd. 1654 SIXTA CONSTANTINO-LIM Diliman, Quezon City Sept 21, 2005 31-Dec-07 14-Jan-08 31-Dec-10 Block 8 Lot 11 Sectoral Kadayawan Bd. Res. No. 93 dtd. 1655 WILLIAMITA S. VILLAVELEZ Homes, Bangkal, Davao City Sept 21, 2005 31-Dec-07 1-Jan-08 31-Dec-10 9067 Hormiga St., Brgy. Olympia, Bd. Res. No. 94 dtd. 1656 CHRISTIAN H. ESPIRITU Makati City Sept 21, 2005 31-Dec-07 15359 Sto. Niño St., San Agustin Bd. Res. No. 94 dtd. 1657 CRESTITA F. ALCAZAR Village, Moonwalk, Parañaque City Sept 21, 2005 31-Dec-07 28-Jan-08 31-Dec-10 116-B , Caloocan Bd. Res. No. 94 dtd. 1658 EMMANUEL T. MIRANDA City 1400 Sept 21, 2005 31-Dec-07 62 Matias District, Talavera, Nueva Bd. Res. No. 94 dtd. 1659 JOSEPHINE M. MARAVILLA Ecija Sept 21, 2005 31-Dec-07

Page 50 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of November 30, 2008

PREVIOUS ACCREDITATION REG. BR. NO. EXPIRY V A L I D I T Y REMARKS NO. NAME OF FIRM ADDRESS DATE DATE From To 66 St. Mary's St., Brgy. San Miguel, Bd. Res. No. 94 dtd. 1660 MA. CECILIA P. LAGARAS Iligan City Sept 21, 2005 31-Dec-07 4-A VYC Bldg., 26 E. Rodriguez Sr. Bd. Res. No. 94 dtd. 1661 MAY V. VITUG Ave., Quezon City Sept 21, 2005 31-Dec-07 30-Oct-08 31-Dec-10 49 Yogoslavia St., Better Living Bd. Res. No. 94 dtd. 1662 MIGUEL R. ROSARIO, JR. Subdivision, Parañaque City Sept 21, 2005 31-Dec-07 9-Jan-08 31-Dec-10

Cancelled in favor of J. V. Jimenez & Associates (BOA Block 11 Lot 7 Villa de Primarosa P4, Bd. Res. No. 94 dtd. Acc. No. 2447 dtd. Nov. 10, 1663 REGIE V. ENRIQUEZ Buhay na Tubig, Imus, Cavite Sept 21, 2005 31-Dec-07 2006. Lot 11 Block G-17 SIR Phase 2, New Bd. Res. No. 94 dtd. 1664 REMBERTO S. SUICO Matina, Davao City Sept 21, 2005 31-Dec-07 Room 213, 2nd Floor, Regina Bldg., Bd. Res. No. 94 dtd. 1665 SAN ANDRES AND ASSOCIATES Escolta, Manila Sept 21, 2005 31-Dec-07 16-Jun-08 31-Dec-10 3rd Floor, All Season's Bldg., Aguirre Bd. Res. No. 95 dtd. 1666 CESAR R. GO St., Legaspi Village, Makati City Sept 21, 2005 31-Dec-07 28-Jan-08 31-Dec-10 405 P5 Balbarino Subdivision, Holy Bd. Res. No. 95 dtd. 1667 DESIREE SUICO-ABELLA Redeemer, Butuan City Sept 21, 2005 31-Dec-07 Unit No. 1 Paris Pastoral Center, Bd. Res. No. 95 dtd. 1668 LOURDES R. LABASAN-SERNA Consolacion, Cebu Sept 21, 2005 31-Dec-07 18-Jul-08 31-Dec-10 Bd. Res. No. 95 dtd. 1669 MAYZEL B. GALO 517 Cebu St., Pitogo, Makati City Sept 21, 2005 31-Dec-07

Cancelled effective Oct. 17, 2007. Partner of Leong, San Jose City of Koronadal, South Bd. Res. No. 95 dtd. Eralino, Acuna, Degala & 1670 WENCY C. PANGANIBAN Cotabato Sept 21, 2005 31-Dec-07 Co. BOA Acc. No. 3464 8 Fontaine Ext., East Tapinac, Bd. Res. No. 95 dtd. 1671 YOLANDA F. MOJAL-CONVENTO Olongapo City Sept 21, 2005 31-Dec-07 18-Mar-08 31-Dec-10 The Old Mill Building, P. Campos Ave., Bd. Res. No. 96 dtd. 1672 AVELINO S. BELTRAN Dasmariñas, Cavite Sept 21, 2005 31-Dec-07 J. P. Rizal St., Manggahan, Rodriguez, Bd. Res. No. 96 dtd. 1673 BLANDINA P. PARADA Rizal Sept 21, 2005 31-Dec-07 9 Balete Road, Pilar Village, Las Piñas Bd. Res. No. 96 dtd. 1674 CARMELINO F. PANSACOLA City Sept 21, 2005 31-Dec-07 Unit 1802, Tytana Plaza, Plaza Lorenzo Bd. Res. No. 96 dtd. 1675 CAROLINE G. TIU-ESTEBAN Ruiz, Binondo, Manila Sept 21, 2005 31-Dec-07 27 Mayo Street, Barangay N. S. Bd. Res. No. 96 dtd. 1676 CRISTINA DE GUZMAN SIGUA Amoranto, La Loma, Quezon City Sept 21, 2005 31-Dec-07 35 Samar Avenue, South Triangle, Bd. Res. No. 96 dtd. 1677 EUGENIA GO-ALCANTARA-CRUZ Quezon City Sept 21, 2005 31-Dec-07 28-Jan-08 31-Dec-10 643 San Jose St., Boni, Mandaluyong Bd. Res. No. 96 dtd. 1678 EVELYN R. GABUG City Sept 21, 2005 31-Dec-07 18-Mar-08 31-Dec-10 Bd. Res. No. 96 dtd. 1679 FRANCISCO P. OCAMPO 1008 Ma. Cristina St., Sampaloc, Manila Sept 21, 2005 31-Dec-07 18-Jul-08 31-Dec-10 1791 Mindanao Avenue Extension, Bd. Res. No. 96 dtd. 1680 MA. EMELYN P. VILLANUEVA Sampaloc, Manila Sept 21, 2005 31-Dec-07 17-Apr-08 31-Dec-10 J. P. Rizal St., Brgy. Bagong Bayan I, Bd. Res. No. 96 dtd. 1681 MA. JUDITH KING MENDEJA Bongabong, Oriental Mindoro Sept 21, 2005 31-Dec-07 1-Jan-08 31-Dec-10 c/o Cacho Hermanos Inc., CHI Bldg., Bd. Res. No. 96 dtd. 1682 MA. NORITA N. LAMBOT Pines Union Sts., Mandaluyong City Sept 21, 2005 31-Dec-07 2-Apr-08 31-Dec-10 39 Eugenio St., Sarmiento Village, Bd. Res. No. 96 dtd. 1683 NOELITO ROSELLER A. FLORO Tandang Sora, Quezon City Sept 21, 2005 31-Dec-07 65 Nimbus Street, Moonwalk Village, Bd. Res. No. 96 dtd. 1684 PHILIP M. ANYAYAHAN Talon V, Las Piñas City Sept 21, 2005 31-Dec-07 Blk 85 Lot 13 Bernadez St., BF Resort Bd. Res. No. 96 dtd. 1685 ROBERT P. KEYSER Village, Las Pinas City Sept 21, 2005 31-Dec-07 1-Jan-08 31-Dec-10 118 Macabagdal St., Grace Park, Bd. Res. No. 96 dtd. 1686 ZENAIDA L. BUENAVISTA Caloocan City Sept 21, 2005 31-Dec-07 18-Mar-08 31-Dec-10 Bd. Res. No. 89 dtd. 1687 A. T. ABELLA & CO. 241-C D. Jakosalem St., Cebu City Sept 21, 2005 31-Dec-07 10-Apr-08 31-Dec-10 2nd Floor, Maryville Bldg., Delgado St., Bd. Res. No. 102 dtd. 1688 ARMADA MIGUEL & ASSOCIATES Iloilo City Sept 28, 2005 31-Dec-07

ESGANA, MIRANDA-ESGANA & 18 San Nicolas St., St. Martin Village, Bd. Res. No. 102 dtd. 1689 ASSOCIATES Parañaque City Sept 28, 2005 31-Dec-07 28-Jan-08 31-Dec-10 1249 Villa Caruncho, Brgy. San Miguel, Bd. Res. No. 107 dtd. 1690 ADOLFO A. GOYALA, JR. Pasig City Oct. 26, 2005 31-Dec-07 30-Oct-08 31-Dec-10 Room No. 2 2nd Floor, Anino building, Bd. Res. No. 107 dtd. 1691 BERNARDO PARDILLO SOLON Lapu-Lapu Street, Agdao, Davao City Oct. 26, 2005 31-Dec-07 18-Mar-08 31-Dec-10 Room 303-304 Taft Office Center Bd. Res. No. 107 dtd. 1692 CARMEN L. PAMMIT Building, 1986 Taft Ave., Pasay City Oct. 26, 2005 31-Dec-07 72 Fort Santiago St., Bago Bantay, Bd. Res. No. 107 dtd. 1693 DOLORES M. GARCIA Quezon City Oct. 26, 2005 31-Dec-07 28-Jan-08 31-Dec-10

Page 51 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of November 30, 2008

PREVIOUS ACCREDITATION REG. BR. NO. EXPIRY V A L I D I T Y REMARKS NO. NAME OF FIRM ADDRESS DATE DATE From To 2-F Sintrade Building, 424 Villanueva Bd. Res. No. 107 dtd. 1694 EUGENIO O. DALAUTA St., Butuan City Oct. 26, 2005 31-Dec-07 5-Sep-08 31-Dec-10 10 T. F. Valencia St., North Susana Executive Village, Commonwealth Ave., Bd. Res. No. 107 dtd. 1695 FLORANTE R. BAUTISTA Quezon City Oct. 26, 2005 31-Dec-07 18-Jul-08 31-Dec-10 152 Juliana St., Filinvest East, Marcos Bd. Res. No. 107 dtd. 1696 MARIA PAZ R. SEMILLA Hi-way, Cainta 1900 Oct. 26, 2005 31-Dec-07 533 , Tambo, Bd. Res. No. 107 dtd. 1697 MARILYN M. FERNAN Parañaque City Oct. 26, 2005 31-Dec-07 1-Jan-08 31-Dec-10 c/o PCCI 118 L. P. Leviste St., Salcedo Bd. Res. No. 107 dtd. 1698 PLACIDA MANIQUIS - ORLINA Village, Makati City Oct. 26, 2005 31-Dec-07 1-Jan-08 31-Dec-10 300 Narra Drive, Tugbungan, Bd. Res. No. 107 dtd. 1699 RICARDO M. HARINA Zamboanga City Oct. 26, 2005 31-Dec-07 28-Jan-08 31-Dec-10 619 Kamagong St., Poly Subdivision, Bd. Res. No. 107 dtd. 1700 RODOLFO N. CLAROS Matina, Davao City Oct. 26, 2005 31-Dec-07 102 A. Bonifacio Ave., Barangka, Bd. Res. No. 108 dtd. 1701 CARMENCITA L. CUEVAS Marikina City Oct. 26, 2005 31-Dec-07 1-Jan-08 31-Dec-10 10 Tindano Road, Guingona Subd., Bd. Res. No. 108 dtd. 1702 EMILIANO G. LORENZO, JR. Butuan City Oct. 26, 2005 31-Dec-07 1012 , Brgy. Marilag, Bd. Res. No. 108 dtd. 1703 SALMER B. AMOROSO Project 4, Quezon City Oct. 26, 2005 31-Dec-07 18-Mar-08 31-Dec-10

Room 104 B Realty Investments Bldg., Bd. Res. No. 108 dtd. 1704 SANDRA G. SERAPIO 195 EDSA Greenhills, Mandaluyong city Oct. 26, 2005 31-Dec-07 3 Joya St., Corinthian Gardens, Brgy. Ugong Norte, EDSA, Cubao, Quezon Bd. Res. No. 108 dtd. 1705 ROMERO AND ASSOCIATES City Oct. 26, 2005 31-Dec-07 30-Oct-08 31-Dec-10 Brgy. Magosilom Cantilan, Surigao del Bd. Res. No. 109 dtd. 1706 ARETA U. CERVANTES-BUNIEL Sur Oct. 26, 2005 31-Dec-07 8 Jupiter St., Sunnyside Heights, Bd. Res. No. 109 dtd. 1707 ISRAEL T. CRUZ Batasan, Quezon City Oct. 26, 2005 31-Dec-07 12-May-08 31-Dec-10 Bd. Res. No. 109 dtd. 1708 JUANITA G. VALENCIA Concepcion, Batangas City Oct. 26, 2005 31-Dec-07 Blk 7 Lot 10 St. Peter St., Tierra Verde Bd. Res. No. 109 dtd. 1709 LUCIO B. DELAS ALAS Subd., Pallocan West, Batangas City Oct. 26, 2005 31-Dec-07 28-Jan-08 31-Dec-10

Timbol's Apartment, Paradise Subd., Bd. Res. No. 109 dtd. 1710 PAYABYAB, DAET, GABRIEL & CO. Ligtasan, Tarlac City Oct. 26, 2005 31-Dec-07 Block 29 Lot 18 Jeremiah St., North Olympus Subd., Novaliches, Quezon Bd. Res. No. 110 dtd. 1711 ARSENIA C. GARCIA City Oct. 26, 2005 31-Dec-07 Bd. Res. No. 110 dtd. 1712 ARLENE M. ESPISO 22 Margarita Extension, Bacolod City Oct. 26, 2005 31-Dec-07 Claro M. Recto St., Poblacion, Bayawan Bd. Res. No. 110 dtd. 1713 CORAZON E. PAGUNSAN - LIRAZAN City, Negros Oriental Oct. 26, 2005 31-Dec-07 Bd. Res. No. 110 dtd. 1714 ELIZABETH UYYCO-GARCIA 2100 A. Mabini St., Malate, Manila Oct. 26, 2005 31-Dec-07 28-Jan-08 31-Dec-10 0006 Block 2, Bahayan 5, Hinaplanon, Bd. Res. No. 110 dtd. 1715 EMMA P. ABELLANOSA-NIEVA Iligan City 9200 Oct. 26, 2005 31-Dec-07 18-Jul-08 31-Dec-10 Dionio Compound, Veterans Avenue Bd. Res. No. 110 dtd. 1716 EVELINA A. BALBON Extension, Zamboanga City Oct. 26, 2005 31-Dec-07 Bd. Res. No. 110 dtd. 1717 FEDELITO E. FELICIANO 2248 Adolfo St., Pandacan, Manila Oct. 26, 2005 31-Dec-07 1-Jan-08 31-Dec-10 495 Adelfa Cor. Gumamela St., Lita Subd., Ph II, Brgy. Lita, Tayabas, Bd. Res. No. 110 dtd. 1718 GERONIMA T. CABUYAO-ZAULDA Quezon Oct. 26, 2005 31-Dec-07 18-Mar-08 31-Dec-10 17 Lallona St., Bahayang Pag-asa Bd. Res. No. 110 dtd. 1719 LYDIA T. ESPERO-PARANSAT Subd., Phase 3-D, Imus, Cavite Oct. 26, 2005 31-Dec-07 Bd. Res. No. 110 dtd. 1720 MARIANO F. ONG 45 Supulveda St., Cebu City Oct. 26, 2005 31-Dec-07 10/28/2008 31-Dec-10 Bd. Res. No. 110 dtd. 1721 MELODY P. VALENZUELA 314 Parulan, Plaridel, Bulacan Oct. 26, 2005 31-Dec-07 12-May-08 31-Dec-10 Room 211 Lee-U Plaza Building, Bd. Res. No. 110 dtd. 1722 ROBERTO C. LEONG Araneta Street, Bacolod City Oct. 26, 2005 31-Dec-07 3118 Sto. Rosario St., Brgy. Mapulang Bd. Res. No. 110 dtd. 1723 WILBERTO P. DE GUZMAN Lupa, Valenzuela City Oct. 26, 2005 31-Dec-07 5 Dalsol Street, Brgy. Sangandaan, Bd. Res. No. 111 dtd. 1724 ANECITO M. YU GSIS Village, Project 8, Quezon City Nov. 3, 2005 31-Dec-07 18-Mar-08 31-Dec-10 6 Anahaw St., RGV Homes, sucat, Bd. Res. No. 111 dtd. 1725 ANGELES V. MADRID Parañaque City Nov. 3, 2005 31-Dec-07 30-Oct-08 31-Dec-10 Unit 206 KP Lepanto II Bldg., S. H. Bd. Res. No. 111 dtd. 1726 AURORA S. MANARANG-DUNGCA Loyola Corner P. Campa St., Manila Nov. 3, 2005 31-Dec-07

Page 52 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of November 30, 2008

PREVIOUS ACCREDITATION REG. BR. NO. EXPIRY V A L I D I T Y REMARKS NO. NAME OF FIRM ADDRESS DATE DATE From To 2nd Floor, Doña Guadalupe Bldg., San Antonio Village, Bagtikan St., Makati Bd. Res. No. 111 dtd. 1727 EUFROCINA C. LIRIO City Nov. 3, 2005 31-Dec-07 7 Maimpok St., Sikatuna Village, Bd. Res. No. 111 dtd. 1728 FILOMENA G. PEREZ - KRISHNAN Quezon City Nov. 3, 2005 31-Dec-07 1-Jan-08 31-Dec-10 A-01 Corpus Christi Village, Tubod, Bd. Res. No. 111 dtd. 1729 JOSE ALBERTO C. VILLAREAL Iligan City Nov. 3, 2005 31-Dec-07 30-Oct-08 31-Dec-10 071 M. Casas St., Brgy. Takungan, Bd. Res. No. 111 dtd. 1730 JOSEFINO L. JACINTO Pililla, Rizal Nov. 3, 2005 31-Dec-07 Zoramyr I Subdivision, Market Area, Bd. Res. No. 111 dtd. 1731 LUALHATI N. CARPENA Sta. Rosa city, Laguna Nov. 3, 2005 31-Dec-07 Bd. Res. No. 111 dtd. 1732 MANUEL T. ALPARAQUE Luna Novicio St., Roxas City Nov. 3, 2005 31-Dec-07 Bd. Res. No. 111 dtd. 1733 MARIA CECILIA J. PABICO 16 K-H St., Kamias Road, Quezon City Nov. 3, 2005 31-Dec-07 12-May-08 31-Dec-10 1709 Villanueva St., Punta, Sta. Ana, Bd. Res. No. 111 dtd. 1734 MARISSA P. VIRTUSIO Manila Nov. 3, 2005 31-Dec-07 Blk 4 Lot 23 Dionisio Royale Beethoven Bd. Res. No. 111 dtd. 1735 RACHEL VILLEGAS - YAP St., Sauyo, Quezon City Nov. 3, 2005 31-Dec-07 53-A Tinio St., Barangay Addition Hills, Bd. Res. No. 111 dtd. 1736 RAUBEN C. GONZAGA Mandaluyong City Nov. 3, 2005 31-Dec-07 27 E. Santos Avenue, Sumilang, Pasig Bd. Res. No. 111 dtd. 1737 RENATO J. SAYAS City Nov. 3, 2005 31-Dec-07

Cancelled in favor of J. V. Jimenez & Associates (BOA Blk 12 Lot 17-A Woodlane Subd., Bd. Res. No. 111 dtd. Acc. No. 2447 dtd. Nov. 10, 1738 YOLANDA T. JIMENEZ Malagasang 1-A, Imus, Cavite, 4103 Nov. 3, 2005 31-Dec-07 2006. Bd. Res. No. 112 dtd. 1739 ANNIE B. PAMO Talisay Binunangan, Southern Leyte Nov. 3, 2005 31-Dec-07 Bd. Res. No. 112 dtd. 1740 ARTHUR T. CHU 3 Mabini Texas Street, Iloilo City Nov. 3, 2005 31-Dec-07 21-May-08 31-Dec-10 Bd. Res. No. 112 dtd. 1741 BERNARDITA S. MILITAR Sta. Rosa Subdivision, Leganes, Iloilo Nov. 3, 2005 31-Dec-07 Lot 28 Blk 6 Phase 3 Soldier's Hills Bd. Res. No. 112 dtd. 1742 DIAGELIA D. ANDRES Village, Putatan, Muntinlupa City Nov. 3, 2005 31-Dec-07 Coaco Bldg., M. J. Cuenco Avenue, Bd. Res. No. 112 dtd. 1743 MABEL A. MENGUITO Mabolo, Cebu City Nov. 3, 2005 31-Dec-07 Bd. Res. No. 112 dtd. 1744 MARIANO L. CHUA 621 Poblacion, Pardo, Cebu City Nov. 3, 2005 31-Dec-07 29-May-08 31-Dec-10 40 M. Castillo St., P1 St., Paul District, Bd. Res. No. 112 dtd. 1745 MARLON C. ADVINCULA Mangagoy, Bislig City, Surigao del Sur Nov. 3, 2005 31-Dec-07 Bd. Res. No. 112 dtd. 1746 MARK DEXTER M. MEDINA 33 Kap. Simeon Luz St., Lipa City Nov. 3, 2005 31-Dec-07 Bd. Res. No. 112 dtd. 1747 MERLY BELEN - BENAVENTE 1558 E. Santos St., Palatiw, Pasig City Nov. 3, 2005 31-Dec-07 2-Apr-08 31-Dec-10 Ground Floor, Tiok Lim Bldg., Hilado Bd. Res. No. 112 dtd. 1748 NORLINDA D. UY St., Bacolod City Nov. 3, 2005 31-Dec-07 Bd. Res. No. 112 dtd. 1749 CACHO, GULANE, ALBANO & CO. 6226 Quirino St., Panabo City Nov. 3, 2005 31-Dec-07 Room 202 Macias Bldg., 118 Tres de Bd. Res. No. 114 dtd. 1750 ARTURO N. INTING Abril St., Cebu City Nov. 8, 2005 31-Dec-07 18-Jul-08 31-Dec-10 Bd. Res. No. 114 dtd. 1751 CRISTINA T. MACASO - CABASAG 197 Alley 2, Project 6, Quezon City Nov. 8, 2005 31-Dec-07 1-Jan-08 31-Dec-10 86 Puesta St., Poblacion East, Bd. Res. No. 114 dtd. 1752 FLORENCIO L. GABRILLO Calasiao, Pangasinan 2418 Nov. 8, 2005 31-Dec-07 16-Jun-08 31-Dec-10 Blk 8 Lot 6 Ruby St., Silver Homes Classic Perpetual Village VII, Mambog I, Bd. Res. No. 114 dtd. 1753 PRECIOSA V. CUNANAN Bacoor, Cavite Nov. 8, 2005 31-Dec-07 Blk 50 Lot 3 Pinagsama Village Phase Bd. Res. No. 115 dtd. 1754 ANTHONY L. PELLAS 2, Western Bicutan, Taguig City Nov. 8, 2005 31-Dec-07 1-Jan-08 31-Dec-10 R-212 Marvel Bldg., 576 Juan Luna St., Bd. Res. No. 115 dtd. 1755 JUANITO I. VITUG Binondo, Manila Nov. 8, 2005 31-Dec-07 12-May-08 31-Dec-10 27 Barcelona St., Merville Park, Bd. Res. No. 115 dtd. 1756 LOLITA Y. PEAK - YULO Parañaque City Nov. 8, 2005 31-Dec-07 1948-A Private Alley I, Kahilum 2, Bd. Res. No. 115 dtd. 1757 MILAGROS M. SANCHEZ - ODI Pandacan, Manila Nov. 8, 2005 31-Dec-07 26 J. de Leon St., Cooperative Village, Bd. Res. No. 115 dtd. 1758 NATIVIDAD V. OSORIO San Dionisio, Parañaque City Nov. 8, 2005 31-Dec-07 Unit 604, Sky I, Tower Condominium, No. 68 Dasmariñas St., Tondo, Metro Bd. Res. No. 115 dtd. 1759 ROMEO Z. DE LARA Manila Nov. 8, 2005 31-Dec-07 Rooms 8-10 JTL Bldg., B.S. Aquino Bd. Res. No. 115 dtd. 1760 RONNIE P. CAUSAPIN Drive, Bacolod City Nov. 8, 2005 31-Dec-07

Page 53 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of November 30, 2008

PREVIOUS ACCREDITATION REG. BR. NO. EXPIRY V A L I D I T Y REMARKS NO. NAME OF FIRM ADDRESS DATE DATE From To 207 Montelibano Building, F. Iñigo St., Bd. Res. No. 116 dtd. 1761 ARSENIO B. SUMAMPONG Davao City 8000 Nov. 30, 2005 31-Dec-07 5290 Van Buren St., Pio del Pilar, Bd. Res. No. 116 dtd. 1762 AUDREY M. GARCIA Makati City Nov. 30, 2005 31-Dec-07 1-Jan-08 31-Dec-10 Bd. Res. No. 116 dtd. 1763 CONRADO D. STA. ANA 25 Inocencia St., Tugatog, Malabon City Nov. 30, 2005 31-Dec-07 1-Jan-08 31-Dec-10 Phase 1C, Blk 1, Lot 40, Pacita Bd. Res. No. 116 dtd. 1764 CYNTHIA A. DE LEON - MACARANAS Complex 1, San Pedro, Laguna Nov. 30, 2005 31-Dec-07 26 Jaguar St., Village East Executive Bd. Res. No. 116 dtd. 1765 DANILO T. AGUILAR Homes, Felix Ave., Cainta, Rizal Nov. 30, 2005 31-Dec-07 35 Capitol Road, Mamburao, Occidental Bd. Res. No. 116 dtd. 1766 DANILO TEMPLANZA DE LARA Mindoro Nov. 30, 2005 31-Dec-07 5-Sep-08 31-Dec-10 Bldg., Plaza Cervantes, Binondo, Bd. Res. No. 116 dtd. 1767 EDUARDO C. HALILI Manila Nov. 30, 2005 31-Dec-07 30-Oct-08 31-Dec-10 Bd. Res. No. 116 dtd. 1768 ELPIDIO O. BARCELONA III 1647 Lopez Jaena St., Digos City Nov. 30, 2005 31-Dec-07 12-May-08 31-Dec-10 Blk 4 Lot 1 Celina Homes, Camarin, Bd. Res. No. 116 dtd. 1769 EMMANUEL L. DUKA Caloocan City Nov. 30, 2005 31-Dec-07 2nd Floor, Bldg. E Riverbanks Center, 84 A. Bonifacio Avenue, Barangay Bd. Res. No. 116 dtd. 1770 ERNESTO M. MACABATA Barangka, Marikina City Nov. 30, 2005 31-Dec-07 Alunan Avenue, City of Koronadal, Bd. Res. No. 116 dtd. 1771 EUSEBIO C. ESPANOL, JR. South Cotabato Nov. 30, 2005 31-Dec-07

2nd Floor, Millana Bldg., Watusi St., Bd. Res. No. 116 dtd. 1772 FRANCES RAE S. MONTAÑA - CABIDO Cor. Buhangin Road, Davao City Nov. 30, 2005 31-Dec-07 30 Catmon St., Magsaysay Ave., Naga Bd. Res. No. 116 dtd. 1773 FRANCISCO P. DEOCAREZA City Nov. 30, 2005 31-Dec-07 54-F P. Rodriguez St., Capitol Site, Bd. Res. No. 116 dtd. 1774 JUNETH A. RENTUMA Cebu City Nov. 30, 2005 31-Dec-07 10-Apr-08 31-Dec-10 Eugenio & Albina Ong Compound, 88 Quezon St., Brgy. Dulonan, Arevalo, Bd. Res. No. 116 dtd. 1775 MA. ELISSA Y. ISAGAN Iloilo City Nov. 30, 2005 31-Dec-07 No. 2, Marcelino Compound, Bd. Res. No. 116 dtd. 1776 MARILYN C. ARMERO - ALMOCERA Casuntigan, Mandaue City Nov. 30, 2005 31-Dec-07 12-May-08 31-Dec-10 2766 Buencamino St., Brgy., Makati Bd. Res. No. 116 dtd. 1777 REMIGIO Z. NOCUM City Nov. 30, 2005 31-Dec-07 37 Juan Luna Avenue, Mabolo, Cebu Bd. Res. No. 116 dtd. 1778 ULYSSES ANTONIO C. YAP City Nov. 30, 2005 31-Dec-07 12-May-08 31-Dec-10 994 Quirino Ave., Brgy. Dongalo, Bd. Res. No. 116 dtd. 1779 VIOLETA R. SALUMBIDES Parañaque City Nov. 30, 2005 31-Dec-07 1-Jan-08 31-Dec-10 4-C , Potrero, Bd. Res. No. 116 dtd. 1780 GO, LABOG & CO. Malabon Nov. 30, 2005 31-Dec-07 1-Jan-08 31-Dec-10 2124-B Nuestra Señora de Guadalupe Bd. Res. No. 116 dtd. 1781 LUCERO - UNCIANO St., Guadalupe Nuevo, Makati City Nov. 30, 2005 31-Dec-07 Bd. Res. No. 122 dtd. 1782 ANTHONY T. GO 222-B G. Reyes St., Pasig City Dec. 6, 2005 31-Dec-07 1-Jan-08 31-Dec-10 Lot 22 Blk 6 Almandite St., Golden City Bd. Res. No. 122 dtd. 1783 CHARLIE M. BELIGANIO Subd., Tatytay, Rizal Dec. 6, 2005 31-Dec-07 13-Nov-08 31-Dec-10 Bd. Res. No. 122 dtd. 1784 EDUARDO M. MAGALLANES Magallanes Street, Roxas City Dec. 6, 2005 31-Dec-07 Blk 10 Lot 24 Alfonso Village, Alapan Bd. Res. No. 122 dtd. 1785 JOSEFA MA. BERNADETTE M. DIZON 1B, Imus, Cavite Dec. 6, 2005 31-Dec-07 Capitol Drive, San Jose, Balanga City, Bd. Res. No. 122 dtd. 1786 JUVY C. ARTUZ - NUESTRO Bataan Dec. 6, 2005 31-Dec-07 28-Jan-08 31-Dec-10 Bd. Res. No. 122 dtd. 1787 LORNA T. GRANDE Dungon A. Jaro, Iloilo City Dec. 6, 2005 31-Dec-07 330 Burgos St., Surigao City, Surigao Bd. Res. No. 122 dtd. 1788 MARIA GAY YUIPCO - COTIANGCO del Norte Dec. 6, 2005 31-Dec-07 2nd Floor ATCI Building 1049, Bd. Res. No. 122 dtd. 1789 MARIO A. VILORIA Metropolitan Avenue, Makati City 1200 Dec. 6, 2005 31-Dec-07 1014 4th Floor, G. Masangkay St., Bd. Res. No. 122 dtd. 1790 MARY C. TAN Binondo, Manila Dec. 6, 2005 31-Dec-07 1-Jan-08 31-Dec-10 47 Deloso St., Lower Lamac 7207 Bd. Res. No. 122 dtd. 1791 MERCED GRACE L. PASTRANO Oroquieta City Dec. 6, 2005 31-Dec-07 10/30/2008 31-Dec-10 Café Quintana Bldg., Gov. Drive, Trece Bd. Res. No. 122 dtd. 1792 NARCISA P. LUBIGAN - MONTANO Martires City, Cavite Dec. 6, 2005 31-Dec-07 Bd. Res. No. 122 dtd. 1793 PAUL E. NECESARIO Phase 2 Espinos Village, Bacolod City Dec. 6, 2005 31-Dec-07 27 Santan St., Peace Ave., Bangkal, Bd. Res. No. 122 dtd. 1794 ROMULO C. CONEJAR Davao City Dec. 6, 2005 31-Dec-07 10-Apr-08 31-Dec-10 Room 234, 2nd Floor, Plaza Mart Bldg., Bd. Res. No. 122 dtd. 1795 SUE LYNN LOWIE - JOLINGAN San Juan St., Bacolod City Dec. 6, 2005 31-Dec-07

Page 54 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of November 30, 2008

PREVIOUS ACCREDITATION REG. BR. NO. EXPIRY V A L I D I T Y REMARKS NO. NAME OF FIRM ADDRESS DATE DATE From To 23-C Summit One Office Tower, 530 Bd. Res. No. 122 dtd. 1796 ALBERTO PASCUAL & ASSOCIATES Shaw Boulevard, Mandaluyong City Dec. 6, 2005 31-Dec-07 5-Sep-08 31-Dec-10 Acebedo St., Centro West, Ballesteros, Bd. Res. No. 125 dtd. 1797 AMELIA B. GALAN - RAGSAC Cagayan 3516 Dec. 28, 2005 31-Dec-07 5806 Kamagong St., Manila Doctors Bd. Res. No. 125 dtd. 1798 ANTONIO P. ACEJO Village, Almanza, Las Pinas City Dec. 28, 2005 31-Dec-07 5-Sep-08 31-Dec-10 España Tower, Unit 1401, España Bd. Res. No. 125 dtd. 1799 CIRIACO S. CALALANG Boulevard, Manila Dec. 28, 2005 31-Dec-07 Block 6 Lot 3 Citation Homes, Bahay Bd. Res. No. 125 dtd. 1800 CORAZON M. DE JESUS Pare, Meycauayan, Bulacan Dec. 28, 2005 31-Dec-07 28-Jan-08 31-Dec-10 Lot 26 Road 12 Block IA-9, Phase V, Cogeo Village, Bagong Nayon I, Bd. Res. No. 125 dtd. 1801 CORAZON S. REPATO - LADIZA Antipolo City Dec. 28, 2005 31-Dec-07 28-Jan-08 31-Dec-10 42 General Tinio Street, Quezon Bd. Res. No. 125 dtd. 1802 DANTE C. OLMO District, Cabanatuan, Nueva Ecija Dec. 28, 2005 31-Dec-07 9-Jan-08 31-Dec-10 Bd. Res. No. 125 dtd. 1803 DANILO R. CONSUL 2170 F. Munoz Street, Malate, Manila Dec. 28, 2005 31-Dec-07 28-Jan-08 31-Dec-10 3rd Floor, Tri-Seven Bldg., N. Roxas Bd. Res. No. 125 dtd. 1804 DIOMEDES C. CAGUINGUIN St., Cor. Marcos Hi-way, Cainta, Rizal Dec. 28, 2005 31-Dec-07 2-Apr-08 31-Dec-10 2164 Rizal Avenue, East Bajac-Bajac, Bd. Res. No. 125 dtd. 1805 ELIZABETH S. ESTRELLA Olongapo City Dec. 28, 2005 31-Dec-07 10/28/2008 31-Dec-10 Room 304 Chua Limco Bldg., 470 C. M. Bd. Res. No. 125 dtd. 1806 EVANGELINE L. EDROSA Recto, Manila Dec. 28, 2005 31-Dec-07 Room 1705, 17th Floor, 530 Shaw Bd. Res. No. 125 dtd. 1807 JEAN MARICAR SANTOS - LOPEZ Boulevard, Mandaluyong City Dec. 28, 2005 31-Dec-07 No. 06 Libra St., Veraville Homes I, Bd. Res. No. 125 dtd. 1808 JOVITA M. ALVAR Almanza, Las Piñas City, Metro Manila Dec. 28, 2005 31-Dec-07 Bd. Res. No. 125 dtd. 1809 LEONORA L. JALUAGUE 1948K Gonzales St., Pandacan, Manila Dec. 28, 2005 31-Dec-07 28-Jan-08 31-Dec-10 Blk 10 Lot 11 Marville Homes, Bd. Res. No. 125 dtd. 1810 LINA F. FARROFO Koronadal City, South Cotabato Dec. 28, 2005 31-Dec-07 Bd. Res. No. 125 dtd. 1811 LYDIA B. LANDAYAN 3 Malvar St., J. dela Pana, Marikina City Dec. 28, 2005 31-Dec-07 Bd. Res. No. 125 dtd. 1812 RICARDO S. BAGNES 6595 San Antonio, Los Baños, Laguna Dec. 28, 2005 31-Dec-07 Bd. Res. No. 125 dtd. 1813 ROWENA G. CARULLA - JACINTO 38 Molave St., Project 3, Quezon City Dec. 28, 2005 31-Dec-07 28-Jan-08 31-Dec-10 Bd. Res. No. 125 dtd. 1814 ROWENA B. CEQUENA Purok 4, Bangad, Binangonan, Rizal Dec. 28, 2005 31-Dec-07

Blk 6 Lot 7 Phase 4, Golden City Subd., Bd. Res. No. 125 dtd. 1815 WARLITO M. CARILLO Sta. Rosa City, Province of Laguna Dec. 28, 2005 31-Dec-07 28-Jan-08 31-Dec-10 2nd Floor Golden Commercial Center, Bd. Res. No. 127 dtd. 1816 ESTHER C. LEE - TRIMAÑEZ Iznart St, Iloilo City Dec. 28, 2005 31-Dec-07 U1916 Cityland 10 Tower II, H.V. Dela Bd. Res. No. 127 dtd. 1817 LYDIA MACALINAO - BAÑEZ Costa St., Salcedo Village, Makati City Dec. 28, 2005 31-Dec-07 12-May-08 31-Dec-10 Bd. Res. No. 127 dtd. 1818 PLACIDO E. MUÑOZ Pulpogan, Consolacion, Cebu Dec. 28, 2005 31-Dec-07 10 Ibarra Street, Aurora Subd., Iloilo Bd. Res. No. 127 dtd. 1819 SARAH C. LEE - AVENA City Dec. 28, 2005 31-Dec-07 125-I Dr. Sixto Antonio Avenue, Bd. Res. No. 128 dtd. 1820 CESAR R. CONTRERAS Bigasan, Pasig City Dec. 28, 2005 31-Dec-07 20 Hoover St., Valleyview Royale Bd. Res. No. 128 dtd. 1821 DANTE T. FUENTES Subdivision, Cainta, Rizal Dec. 28, 2005 31-Dec-07 Bd. Res. No. 128 dtd. 1822 EDDIE L. MAGDARAOG 464 Arboleda St., Ilawod, Daraga, Albay Dec. 28, 2005 31-Dec-07 Bd. Res. No. 128 dtd. 1823 GILBERT A. DY 569 Juan Luna St., Binondo, Manila Dec. 28, 2005 31-Dec-07 2-Apr-08 31-Dec-10 Room 204, 561 Caballeros St., Bd. Res. No. 128 dtd. 1824 GLORIA C. ONG Binondo, Manila Dec. 28, 2005 31-Dec-07 1-Jan-08 31-Dec-10 23 Silvoy St., NIA Village, Tandng Sora, Bd. Res. No. 128 dtd. 1825 ISIDRA V. GONZALES Quezon City Dec. 28, 2005 31-Dec-07 58 Legal St., GSIS Village Sangandaan, Bd. Res. No. 128 dtd. 1826 JAIME B. GONZALES Quezon City Dec. 28, 2005 31-Dec-07 1-Jan-08 31-Dec-10 Block 1 Lot 6 Mane St., Manuela Homes, Golden Acres St., Talon V, Las Bd. Res. No. 128 dtd. 1827 JOCELYN UY - MALONGAYON Piñas City Dec. 28, 2005 31-Dec-07 Bd. Res. No. 128 dtd. 1828 JUAN C. MANAHAN 28 San Gabriel St., Cubao, Quezon City Dec. 28, 2005 31-Dec-07 Unit 2G Cluster 5, U. N. Gardens Condominium, IIII Cristobal Street, Bd. Res. No. 128 dtd. 1829 LYRMA F. TEJERO Paco, Manila Dec. 28, 2005 31-Dec-07 28-Jan-08 31-Dec-10

Page 55 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of November 30, 2008

PREVIOUS ACCREDITATION REG. BR. NO. EXPIRY V A L I D I T Y REMARKS NO. NAME OF FIRM ADDRESS DATE DATE From To 308 Jasper Alley St., Parkhomes Subd., Bd. Res. No. 128 dtd. 1830 MARICHU B. TABUZO - CELI Muntinlupa City Dec. 28, 2005 31-Dec-07 Room 203 Zaravel Business Center, 27- 31 , Brgy. Bahay Bd. Res. No. 128 dtd. 1831 MARITA G. GUTIERREZ Toro, Quezon City Dec. 28, 2005 31-Dec-07 14-Jan-08 31-Dec-10 429 Macarthur Highway, Wawa, Bd. Res. No. 128 dtd. 1832 NANCY S. BAUTISTA Balagtas, Bulacan Dec. 28, 2005 31-Dec-07 243 Pearl St., Sta. Lucia Village V, Bd. Res. No. 128 dtd. 1833 TARCISIO B. ANTIPASADO, JR. Punturin, Valenzuela City Dec. 28, 2005 31-Dec-07 5-Sep-08 31-Dec-10 Leuterio Drive Pinamalayan, Oriental Bd. Res. No. 128 dtd. 1834 VICTORIA C. MANGROBANG Mindoro Dec. 28, 2005 31-Dec-07 18-Mar-08 31-Dec-10 Unit 17B Burgundy Corporate Tower, Bd. Res. No. 128 dtd. 1835 M. T. SEPULVEDA & CO. 252 Sen Gil Puyat Ave., Makati City Dec. 28, 2005 31-Dec-07 Don Emilio Village, Kabankalan City, Bd. Res. No. 129 dtd. 1836 ANECITO D. VILLALUZ, JR. Negros Occidental Dec. 28, 2005 31-Dec-07 37 San Miguel St., Skyline Village, Bd. Res. No. 129 dtd. 1837 BALDOVINO S. LAGBAO Cataluna Grande, Davao City 8000 Dec. 28, 2005 31-Dec-07 10/28/2008 31-Dec-10 1278 Don Quijote Street, Sampaloc, Bd. Res. No. 129 dtd. 1838 BELARMINA TAYCO MANLAPID Manila Dec. 28, 2005 31-Dec-07 18-Jul-08 31-Dec-10 Block 7 Lot 19 CPU Centennial Village, Bd. Res. No. 129 dtd. 1839 CHRISTOPHER M. ESMERES Aganan Pavia, Iloilo 5001 Dec. 28, 2005 31-Dec-07 58 Orange St., SSS Village Concepcion Bd. Res. No. 129 dtd. 1840 GLORIA T. GOMINTONG 2, Marikina City Dec. 28, 2005 31-Dec-07 5-Sep-08 31-Dec-10 15 E. Sabellano St., Punta Princesa, Bd. Res. No. 129 dtd. 1841 JOHN C. CHUA Cebu City Dec. 28, 2005 31-Dec-07 29-May-08 31-Dec-10 69 16th Avenue corner Pedro Tuazon Bd. Res. No. 129 dtd. 1842 JOSE M. ADIARTE, JR. Boulevard, Cubao, Quezon City Dec. 28, 2005 31-Dec-07 12-May-08 31-Dec-10 Bd. Res. No. 129 dtd. 1843 JOSEPHINE S. GICALE 505 Bulacao, Talisay, Cebu Dec. 28, 2005 31-Dec-07 28-Jan-08 31-Dec-10 3 Valencia St., Intercity Homes, Bd. Res. No. 129 dtd. 1844 LOLITA A. MAGBOO Cupang, Muntinlupa Dec. 28, 2005 31-Dec-07 13-Nov-08 31-Dec-10 414 Downtown Center Building, 516 Quintin Paredes Street, Binondo, Bd. Res. No. 129 dtd. 1845 LUCIANO T. MANLAPAZ, JR. Manila Dec. 28, 2005 31-Dec-07 89 Guevarra Subd., Brgy. Del Bd. Res. No. 129 dtd. 1846 LUISITO B. CO Remedio, Sa Pablo City, Laguna 4000 Dec. 28, 2005 31-Dec-07 2-Apr-08 31-Dec-10 Bd. Res. No. 129 dtd. 1847 ROLANDO S.J. GARCIA 30 Nirvana St., Tugatog, Malabon City Dec. 28, 2005 31-Dec-07 4C Masambahin St., Teacher's Village Bd. Res. No. 129 dtd. 1848 VICENTE M. MAGBOO, JR. West, Quezon City Dec. 28, 2005 31-Dec-07 28-Jan-08 31-Dec-10 Room 501 Don Pablo Building, 114 CABRILLA PARDUCHO FERNANDEZ Amorsolo Street, Legaspi Village, Bd. Res. No. 129 dtd. 1849 NANAS & ASSOCIATES Makati City Dec. 28, 2005 31-Dec-07 9th Floor, Strata 100 Building, Emerald Avenue, Ortigas Business District, Bd. Res. No. 126 dtd. 1850 GARCIA, LUGUE, VIDAL & CO. Pasig City Dec. 28, 2005 31-Dec-07 28-Jan-08 31-Dec-10

1851 ALTHEA JUNE P. ROBLES Lapayan, Leganes, Iloilo 3-Jan-06 31-Dec-08 Rm. 120 G/F Marymart, Valeria Street, Bd. Res. No. 01 dtd. 1852 ALONA A. STA. RITA Iloilo City Jan. 3, 2006 31-Dec-08 1-Jan-09 31-Dec-11 Unit 127 Regalla Park, P. Tuazon Blvd., 1853 CAROLINA I. CAPARROS-MEJIAS Cubao, Quezon City 3-Jan-06 31-Dec-08 Bd. Res. No. 01 dtd. 1854 EVANGELINE P. JAMILI 101 Maon, San Vicente St., Butuan City Jan. 3, 2006 31-Dec-08 1-Jan-09 31-Dec-11

1855 FILAMIE S. AGUILLON F & E Bldg., Jalandoni St., Iloilo City 3-Jan-06 31-Dec-08 Corner Mars-Orion Sts., Puntabella 1856 JANETTE ROSELYN D. CHIA Subd., Bacolod City 3-Jan-06 31-Dec-08 19 D. Latukan St., Manresa, Quezon Bd. Res. No. 01 dtd. 1857 GRACE ELIZALDE BAYANG City Jan. 3, 2006 31-Dec-08 1/1/2009 31-Dec-11 73 B Aldana Street, San Isidro Subd., 1858 MELANIA L. LUNA-SANTOS Pamplona Uno, Las Pinas City 3-Jan-06 31-Dec-08 Blk 38 Lot 2 Villa Luisa North Subd., 1859 DIVINA ALOJADO MANGLIGOT Bagumbong, Caloocan City 24-Jan-06 31-Dec-08 20-B Pinaglabanan Extension, San 1860 EUFROCINA B. TAROBAL Juan, Metro Manila 24-Jan-06 31-Dec-08 4th Floor Porving Building, No. 1014 G. 1861 MARILYN A. KONG Masangkay Street, Tondo, Manila 24-Jan-06 31-Dec-08 A-5 RSG 1 Calbayog Street, Brgy. 1862 NILDA M. SEVERINO Highway Hills, Mandaluyong City 24-Jan-06 31-Dec-08 Unit 20, Ludel Apartments, 9404 Felipe 1863 OSIAS M. MERIOLES, JR. St., Guadalupe Nuevo, Makati City 24-Jan-06 31-Dec-08

Page 56 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of November 30, 2008

PREVIOUS ACCREDITATION REG. BR. NO. EXPIRY V A L I D I T Y REMARKS NO. NAME OF FIRM ADDRESS DATE DATE From To

Blk 10 Lot 8 Barcelona Subdivision, 1864 RAMON M. VILLAFLORES Phase 3, Buhay na Tubig, Imus, Cavite 24-Jan-06 31-Dec-08 1072 Sierra Madre St., Montevilla Subdivision, Brgy. Bilibiran, 1865 REYSALINA M. JIZ DE ORTEGA Binangonan, Rizal 24-Jan-06 31-Dec-08 512 Jade Lane Cristina Village, Brgy. 1866 RICARDO G. CORONADO San Roque, Antipolo City 24-Jan-06 31-Dec-08 Unit 615 Cityland Shaw Tower, Shaw Blvd. Cor. St. Francis St., Mandaluyong 1867 ROSALIE DE SILVA GUARIN City 24-Jan-06 31-Dec-08 2315 Vincent Ville Subd., San Vicente, 1868 PURIFICACION P. FLORES Apalit, Pampanga 24-Jan-06 31-Dec-08 Room 220 Tan Bldg., Corner Zamora & 1869 FUA, SALES, FABILA & CO. Salazar Sts., Tacloban City 24-Jan-06 31-Dec-08 9648 Doña Cipriana St., Gat Mendoza Bd. Res. No. 05 dtd. 1870 ASUNCION F. REDITO Village, Parañaque City Jan. 24, 2006 31-Dec-08 1-Jan-09 31-Dec-11 Ground Floor Classic Mansion, No. 1212 Peñafrancia Extension, Paco, Bd. Res. No. 05 dtd. 1871 BERNARDITA CAPARAS-GUTIERREZ Manila Jan. 24, 2006 31-Dec-08 1-Jan-09 31-Dec-11 Lot 2 Blk 10 Phase 2E Cauliflower St., Greenwoods Executive Village, Pasig 1872 BRIGIDA HILARIO-BORLEO City 24-Jan-06 31-Dec-08 8008 B Tanguile St., San Antonio 1873 ERLINDA B. CUNAHAP-ABAJA Village, Makati City 24-Jan-06 31-Dec-08 Don Onofre Village, Block 22 Lot 7 1874 GERONCIO P. ROBIS Banay-Banay, Cabuyao, Laguna 4025 24-Jan-08 31-Dec-08 ATCI Heights Subdivision, Real, Bd. Res. No. 05 dtd. 1875 FIDEL V. LOMIBAO Calamba City, Laguna Jan. 24, 2006 31-Dec-08 9-Jan-09 31-Dec-11 3rd Floor, Optima Bldg., 221 Salcedo 1876 JUAN B. BALISALISA, JR. St., Legaspi Village, Makati City 24-Jan-06 31-Dec-08 40 D San Guillermo Street, Karuhatan, 1877 RAMIR C. ALINDOGAN Valenzuela City 24-Jan-06 31-Dec-08 3015 Fr. Masi St., Phase 3, Holiday 1878 REYNALD D. AGUDO Homes, San Pedro, Laguna 4023 24-Jan-06 31-Dec-08 2 A Carmel Bldg., 15 Chronicle St., 1879 RHODORA G. KAPUNAN West Triangle, Quezon City 24-Jan-06 31-Dec-08 6 C Door A, Kapitang Akong St., Bd. Res. No. 05 dtd. 1880 RODANTE M. PANGAN Marulas, Valenzuela City Jan. 24, 2006 31-Dec-08 1-Jan-09 31-Dec-11

1881 STEVE T. ESTINAR 1157 Don Pedro St., Singalong, Manila 24-Jan-06 31-Dec-08

1882 AGUILAR, AGUILAR AND COMPANY 6-F Calderon St., Project 4 Quezon City 24-Jan-06 31-Dec-08 Unit E, G A Yupangco Bldg., EDSA cor. 1883 ALBERTO D. BERNARDO Florida St., Mandaluyong City 24-Jan-06 31-Dec-08 84 M. Aquino Sr. St., Bisig, Valenzuela 1884 ANA MARIE D. BARTOLINE City 24-Jan-06 31-Dec-08 Room 309 Anita Bldg., 1300 Quezon 1885 ANTONIO P. RAMOS Avenue, Quezon City 24-Jan-06 31-Dec-08 Binuni Highway, Purok 11, Bacolod, 1886 AVELINO L. CANDA Lanao del Norte 24-Jan-06 31-Dec-08 72 General Trias Drive, Poblacion, 1887 CESAR A. DONES Rosario, Cavite 24-Jan-06 31-Dec-08 Lot 17-B Blk 1 Daisy St., Graceville Circle 2 Subd., San Jose del Monte, 1888 CHANDA R. SAUSA-BAGUE Bulacan 3023 24-Jan-06 31-Dec-08 4-B Malingap St., Teachers' Village, 1889 FLORENDA A. PUNIO Diliman, Quezon City 24-Jan-06 31-Dec-08 Block 2 Lot 5 Phase 4, Providence Road, Olivarez Homes, San Pedro, 1890 ISMAEL C. CORTEZ Laguna 24-Jan-06 31-Dec-08

1891 JAINA G. DONES Villalota Subd., Amaya I, Tanza, Cavite 24-Jan-06 31-Dec-08

1892 JOSEFINA L. ABELLERA 2740 F. B. Harrison St., Pasay City 24-Jan-06 31-Dec-08

33 Phase 2, Fausta Subd., Mabolo City, 1893 JOSEPHINE BRILLA U. MADLANGBAYAN Bulacan 24-Jan-06 31-Dec-08

Block 2 Lot 5 Providence Road, Phase IV, Olivarez Homes, San Pedro, 4023, 1894 MARIE JUNE G. CORTEZ Laguna 24-Jan-06 31-Dec-08 410-F North - West Ipil St., Marikina 1895 MARVI P. BALAIS Heights, Marikina City 24-Jan-06 31-Dec-08 43 J. de Ocampo St., DBP Village, Las 1896 NORMA C. DETERA Piñas City 24-Jan-06 31-Dec-08

Page 57 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of November 30, 2008

PREVIOUS ACCREDITATION REG. BR. NO. EXPIRY V A L I D I T Y REMARKS NO. NAME OF FIRM ADDRESS DATE DATE From To

1897 ROLANDO M. LIBETARIO, JR. P-2 Gango, Ozamiz City 24-Jan-06 31-Dec-08

1898 RONALDO N. QUIAMBAO 2180 Singalong Street, Malate, Manila 24-Jan-06 31-Dec-08 5 Paraluman St., Isidora Hills Subd., 1899 ROSAURO B. NAVA Holy Spirit, Quezon City 24-Jan-06 31-Dec-08 Block 41 Lot 4 Soldiers Hills, Putatan, 1900 SOLEDAD M. TRINANES Muntinlupa City 24-Jan-06 31-Dec-08 Block 8 Lot 21 Molave St., Finasia Homes, Barangay San Isidro, Cainta, 1901 ALMIRA DE LOS SANTOS CAÑAMO Rizal 24-Jan-06 31-Dec-08 Block 12 C Lot 30 Phase 1, Wawa St., Dela Costa Homes II, Amparo, 1902 ANNABEL M. DELA CRUZ Caloocan City 24-Jan-06 31-Dec-08 6 B Arquiza Trade Center, Arquiza St., 1903 CECILIA U. SALINAS - DOLORFINO Ermita, Manila 24-Jan-06 31-Dec-08 2 Port Road, Brgy. Bapor, Masbate, 1904 DOMINGO C. DIMALANTA Manila 24-Jan-06 31-Dec-08 1 Emerald Valley Homes, Dela Paz, 1905 EMELITA O. MALLARI - ARABE Pasig City 24-Jan-06 31-Dec-08

1906 EMERLINDA DUMANDAN CABUSAO 341 Katuwiran St., Sumilang, Pasig City 24-Jan-06 31-Dec-08 35-B Oval St., Mabuhay Subd., Brgy. 1907 FLORENCIO Y. ROJAS, JR. Sta. Lucia, Pasig City 24-Jan-06 31-Dec-08 ABC Bldg., Rizal St., San Jose City Bd. Res. No. 07 dtd. 1908 HELEN V. GINES - MUNSAYAC Nueva Ecija Jan. 24, 2006 31-Dec-08 9-Jan-08 31-Dec-11 1st Main Avenue, Phase 1 Alta, Tierra 1909 IMEE G. VILCHES Village, Jaro, Iloilo City 24-Jan-06 31-Dec-08 8063 , San Antonio 1910 ISIDRO B. GARCIA Village, Makati City 24-Jan-06 31-Dec-08 32 Abes Compound, Sangandaan, 1911 JUANITA S. RIVERA - PINEDA Caloocan City 24-Jan-06 31-Dec-08 Block 87 Lot 24 Narra St., Neopolitan 1912 MARIA LUZ SOTTO LOZANO Sitio, Seville, Quezon City 24-Jan-06 31-Dec-08 25 Harvard St., Greenview Executive 1913 MARILOU P. ORTIZ - FARRALES Village, Fairview, Quezon City 24-Jan-06 31-Dec-08 Door 5 Don Pquito Tionko Building, Loyola Street (Formerly Trade School 1914 MARITES PELISAN YAP Drive) Davao City 24-Jan-06 31-Dec-08 10 Tagdalit Street, Manresa, Quezon 1915 MIGUELA DE GUZMAN SAN PEDRO City 24-Jan-06 31-Dec-08

1916 REYNOLD L. JORING Wao, Lanao del Sur 24-Jan-06 31-Dec-08

5 Rd. 8-B United Parañaque Subd., 5, 1917 TERESITA S. OPENA Brgy. San Isidro, Sucat, Parañaque City 24-Jan-06 31-Dec-08 SW4 Goldloop Tower, Escriba St., 1918 ALFE LIGTAS CASTROVERDE Ortigas Center, Pasig City 27-Jan-06 31-Dec-08 33 Cordillera St., Central Park Subd., 1919 CONSTANCIO B. GALINATO Bangkal, Davao City 27-Jan-06 31-Dec-08 2nd Floor, CK Building, Mapa Street, 1920 ENRIQUE C. TE Iloilo City 27-Jan-06 31-Dec-08 41 Pearl St., Medalva Hills Village, San 1921 EVELYN P. BUTCON Isidro, Angono, Rizal 27-Jan-06 31-Dec-08 8400 Maharlika Ave., Marcelo Green 1922 ILDEFONSO O. QUE Village, Parañaque City 27-Jan-06 31-Dec-08 82 Heroes Boulevard, Buag, Bambang, Bd. Res. No. 09 dtd. 1923 LEOPOLDO A. VALDEZ Nueva Vizcaya Jan. 27, 2006 31-Dec-08 1-Jan-09 31-Dec-11 33 Sampaguita St., Ligas I, Bacoor, 1924 NORALYN O. GOROSPE ORBETA Cavite 27-Jan-06 31-Dec-08 Mezzanine D, GMT Building II, 1925 RICARDO Y. DANLAG, JR. Junquera St., Cebu City 27-Jan-06 31-Dec-08 20 Acacia St., Marietta Romeo Village 1926 SHARON P. OLANO - ROSARIO Sta. Lucia, Pasig City 27-Jan-06 31-Dec-08

509 Hausland Subd., Km. 22 Aguinaldo Bd. Res. No. 09 dtd. 1927 WILLIAM C. BAUTISTA Highway, Anabu I-B, Imus, Cavite Jan. 27, 2006 31-Dec-08 1-Jan-09 31-Dec-11 Unit 411 Cityland 10 Tower II, 6817 H. V. Dela Costa St., Salcedo Village, 1928 RAÑOSA, ANDRADE, PRIETO & CO. Makati City 27-Jan-06 31-Dec-08

14th Floor Diamond Street, Cypress DELA CRUZ TATUNAY & CO. Village, A. Samson, Balintawak, 1929 (Formerly: DELA CRUZ TATUNAY YU & CO.) Quezon City 2-Mar-06 31-Dec-08

Page 58 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of November 30, 2008

PREVIOUS ACCREDITATION REG. BR. NO. EXPIRY V A L I D I T Y REMARKS NO. NAME OF FIRM ADDRESS DATE DATE From To 61-B M. Lozada St., Sto. Rosario, 1930 LEONARDO T. YABUT Pateros, Metro Manila 2-Mar-06 31-Dec-08 Patricia Homes Subd., Brgy. Granada, 1931 ROY L. PEÑAFLORIDA Bacolod City, Negros Occidental 2-Mar-06 31-Dec-08 7 Pag-ibig St., Once, San Juan, Metro 1932 ERLINDA S. OPINALDO Manila 2-Mar-06 31-Dec-08 Giraffe St., Corner Greenmeadows 1933 RICARDO S. ROQUEZA Avenue, Quezon City 2-Mar-06 31-Dec-08 603 Richmonde Plaza, Lourdes St. 1934 ARACELI IMBUIDO RODRIGO Corner San Miguel Ave., Pasig City 2-Mar-06 31-Dec-08

1935 BERNIE R. DICHOSO 107 F. Gomez St., Sta. Rosa, Laguna 2-Mar-06 31-Dec-08 58 Branches Street, GSIS Village, 1936 FRANCIS S. BAYSIC Sangandaan, Quezon City 2-Mar-06 31-Dec-08 58 Camp Pantaleon Garcia Imus, 1937 GRACE S. TORRENTE Cavite 4103 2-Mar-06 31-Dec-08 101-103 Mezzanine Floor, Marlim Bd. Res. No. 13 dtd. 1938 MARCELINO T. ALAPAG Mansion Bldg., Balibago, Angeles City Mar. 2, 2006 31-Dec-08 1-Jan-09 31-Dec-11 Barrera St., Katarungan Village, Phase 1, Brgy. Poblacion, Muntinlupa City, 1939 REAR P. DORMITORIO Metro Manila 2-Mar-06 31-Dec-08 A. Pablo St., Karuhatan, Valenzuela 1940 ALBERT PAUL C. UY City 3-Mar-06 31-Dec-08 71-B Scout Chuatoco Street, Roxas 1941 CRESENCIO Y. DELA LLANA District, Quezon City 3-Mar-06 31-Dec-08 Lot 2 Block 62 Mabolo St., Brgy. Rizal, 1942 ELLEN BELLO DE GUZMAN Makati City 3-Mar-08 31-Dec-08 2532 Mabini St., San Nicolas, Angeles 1943 ERLINDA P. CAGAANAN City 2009 3-Mar-08 31-Dec-08 Basement Insular Life Building, Abanao 1944 GALO D. WEYGAN Extension, Baguio City 3-Mar-08 31-Dec-08

1945 JOHN A. APATAN 716-H Ludovico, Quiapo, Manila 3-Mar-08 31-Dec-08 Blk 1 Lot 6 Tanguile St., Southernheights 2A UBL San Pedro, 1946 JUANITA L. ROSALES Laguna 3-Mar-08 31-Dec-08 156 Fili Street, Sangandaan, Caloocan 1947 LADISLAO P. LAZARTE City 3-Mar-08 31-Dec-08 1335 G G. Araneta Avenue, Sto. 1948 LEO G. ANGALA Domingo, Quezon City 3-Mar-08 31-Dec-08 Lot 39 Block 2 Goodwill Townhomes, 1949 MAUREEN F. YUJECO Bagbag, Novaliches, Quezon City 3-Mar-08 31-Dec-08 Bd. Res. No. 14 dtd. 1950 RODRIGO H. ELLANA 41 Molave St., Engrs., Hills, Taguig City Mar. 3, 2006 31-Dec-08 1-Jan-09 31-Dec-11

1951 RONALDO S. BARLETA 83-E Sabang, Dasmariñas, Cavite 3-Mar-08 31-Dec-08 Rooms 3 & 4, Madayang Building, Pioneer Avenue, Tagum City, Davao 1952 SUSAN L. RIVERO del Norte 3-Mar-08 31-Dec-08 Room 307 Pasda Mansion, No. 77 1953 THERESITA M. CERALDE Panay Cor. Timog Ave.,p Quezon City 3-Mar-08 31-Dec-08 Corner Claveria Streets, Zone IV, 1954 WILFRED M. TAN Zamboanga City 3-Mar-08 31-Dec-08

12 M. Gregorio St., Project 4, Quezon 1955 BITONG & CO. City 3-Mar-08 31-Dec-08 Blk 12 Lot 21 San Dionisio Subd., Brgy. 1956 ANTONIO C. DELA CRUZ Granada, Bacolod City 3-Mar-08 31-Dec-08 No. 59 Narra Street, Camella Homes V, 1957 ARNULFO O. REYES Pulang Lupa, Las Piñas City 3-Mar-08 31-Dec-08 Blk 46 Lot 30 E. Fernandez St., 1958 DANIEL D. CABURIAN Katarungan Village, Muntinlupa City 3-Mar-08 31-Dec-08

1959 EMILY C. ABELLA 1493 I-A Mabini St., Caloocan City 3-Mar-08 31-Dec-08 c/o Julie's Franchise Corp., C. Padilla 1960 ILDEFONSO ALESNA-YBANEZ St., Duljo Fatima, Cebu City 3-Mar-08 31-Dec-08 108 Parklane Rd., La Marea Subd., San 1961 LILIBETH S. MACATANGAY Antonio, San Pedro, Laguna 3-Mar-08 31-Dec-08

1962 MARCELA C. SANCHEZ 43 Malagasang I-B, Imus, Cavite 3-Mar-08 31-Dec-08 182-A Scout Fuentabella Extension, 1963 MERLY T. GATDULA Kamuning, Quezon City 3-Mar-08 31-Dec-08 007 Interior Pasco Avenue, Santolan, 1964 MELINDA C. REYES Pasig City 3-Mar-08 31-Dec-08

Page 59 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of November 30, 2008

PREVIOUS ACCREDITATION REG. BR. NO. EXPIRY V A L I D I T Y REMARKS NO. NAME OF FIRM ADDRESS DATE DATE From To Bd. Res. No. 15 dtd. 1965 MINERVA A. SAN JOSE 1133 J. Bacobo St., Ermita, Manila Mar. 3, 2006 31-Dec-08 1/1/2009 31-Dec-11 13 Alcalde Jose St., Kasipagan, Pasig 1966 RAJESH MICHAEL J. CORDOVA City 3-Mar-08 31-Dec-08 2nd Floor, Major Bldg., 165 Bonifacio 1967 REY EDUARDO T. DELOS REYES St., Davao City 3-Mar-08 31-Dec-08

1968 RODOLFO P. LEMENCE 7 Buagan Street, Caloocan City 3-Mar-08 31-Dec-08 Suite 702-A Victoria Building, No. 429 1969 ROBERTO R. REJANO United Nations Ave., Ermita, Manila 3-Mar-08 31-Dec-08 11 Maricar Zaldarriaga Street, BF 1970 ROSALINDA R. PARUNGAO Resort Village, Las Piñas City 3-Mar-08 31-Dec-08

1971 ROSSANA D. ZACARIAS 16 Ibuna St., San Juan, Metro Manila 3-Mar-08 31-Dec-08 281 Ibuna Street, Little Baguio, San 1972 SALVACION M. DANAO Juan, 1500 Metro Manila 3-Mar-08 31-Dec-08

ZAPATA, RAFAEL, SEVERINO & Unit 128 Bldg., Mangosteen Road, FTI 1973 COMPANY Complex, Taguig City 3-Mar-08 31-Dec-08 Unit 2D Washington Tower, Aguinaldo 1974 CELSO O. REDONDO Blvd., Tambo, Parañaque City 18-Apr-06 31-Dec-08

1975 ELENITA ABOLENCIA-MALLANAO 353 San Rafael St., Mandaluyong City 18-Apr-06 31-Dec-08

1976 EMMA H. LIM 33 Bignay Street, Project 2 Quezon City 18-Apr-06 31-Dec-08 Bd. Res. No. 17 dtd. 1977 JAIME P. ESPERIDA 100 Almazor St., Maribaban, Pasay City April 18, 2006 31-Dec-08 1-Jan-09 31-Dec-11 23 Villegas St., San Francisco del 1978 JAZMIN A. ARCANGEL Monte, Quezon City 18-Apr-06 31-Dec-08 Lot 7 Blk 2 Azucena Road, Sampaguita 1979 JOSEFINA R. RICALDE Subdivision, Novaliches, Quezon City 18-Apr-06 31-Dec-08 12 Duhat Drive, Valley View Executive 1980 MARIE JANE E. REYES Village, Cainta, Rizal 18-Apr-06 31-Dec-08

1981 MARILOU A. DAGOHOY-ESTACIO 286 Blumentrit Street, Sta. Cruz, Manila 18-Apr-06 31-Dec-08 Room 213, Karilagan Hotel, Daet, 1982 MELITA B. BUENA-ESTRELLADO Camarines Norte 18-Apr-06 31-Dec-08 5th Floor, 116 Herrera St., Legaspi 1983 NELIA CAMARILLO RABENA Village, Makati City 18-Apr-06 31-Dec-08 2587 New Panaderos St., Sta. Ana, Bd. Res. No. 17 dtd. 1984 PATRICIO CRUZ. ABANO Manila April 18, 2006 31-Dec-08 1-Jan-09 31-Dec-11

1985 ROBERTO C. CRUZ 12 Mt. Rindaji Filinvest 1, Quezon City 18-Apr-06 31-Dec-08 12 Manggahan Street, Barangay 1986 TERESITA S. MIRANDA Bagumbayan, Quezon City 18-Apr-06 31-Dec-08

1987 URBANO R. RABENA 840-C Miguel Street, Sampaloc, Manila 18-Apr-06 31-Dec-08 9326 Acacia St., Pinagbuhatan, Pasig 1988 ANGELITA F. DE LEON-LEQUIN City 18-Apr-06 31-Dec-08

1989 EDERLIZA U. NITUAN-PANGANIBAN 9 Acacia St., Sta. Rosa, Pasig City 18-Apr-06 31-Dec-08

1990 JESUS N. DAVID 10 Velante Drive, Cubao, Quezon City 18-Apr-06 31-Dec-08 Door No. 4 BRDC Bldg., Biak-na-Bato 1991 LETICIA LEE ONG Street, Tabuco, Naga City 18-Apr-06 31-Dec-08 Unit 6 2nd Floor Elizabeth Center, National Road, Putatan, Muntinlupa 1992 ESPIRITU & DE JESUS City 1770 18-Apr-06 31-Dec-08 2nd Floor, Room 19 Danding Building, 1993 OLIVEROS, TEJADA & CO. Poblacion II, Malinta, Valenzuela City 18-Apr-06 31-Dec-08 No. 9 Narra St., Cristina Subd., 1994 VERGEL DE DIOS & CO. Concepcion 1, Marikina City 18-Apr-06 31-Dec-08 Baluyut Street, Sta. Cruz, Magalang, 1995 ALLAN M. MAGAT Pampanga 18-Apr-06 31-Dec-08 5 Arsen Drive, San Agustin, Novaliches, Bd. Res. No. 19 dtd. 1996 AMALIA Z. BELANDO-RAMOS Quezon City April 18, 2006 31-Dec-08 1-Jan-09 31-Dec-11 52 Libya St., Marikina Greenheights, 1997 ANGELA EDEN C. BRON-BADURIA Nangka, Marikina City 18-Apr-06 31-Dec-08

1998 AUREA CEPILLO-BAUAN 6-C Albany Street, Cubao, Quezon City 18-Apr-06 31-Dec-08 107 Bayanihan Street, Baesa, 1999 DAISY A. FAUSTINO Caloocan City 18-Apr-06 31-Dec-08

Page 60 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of November 30, 2008

PREVIOUS ACCREDITATION REG. BR. NO. EXPIRY V A L I D I T Y REMARKS NO. NAME OF FIRM ADDRESS DATE DATE From To 27 Sampaguita Street, Bahayang Pag- asa Subd., , Valenzuela 2000 DOMINGO A. MENESES City 18-Apr-06 31-Dec-08 3482 Willow St., Marcelo Green Village, Bd. Res. No. 19 dtd. 2001 DOMINADOR P. VELASQUEZ Parañaque City April 18, 2006 31-Dec-08 30-Oct-08 31-Dec-10 1208B 12F Centre, 6776 2002 EMMANUEL V. MANANZAN Ayala Center, Makati City 18-Apr-06 31-Dec-08

15281 Saint Francis Street, San Agustin 2003 JOB O. ASIS Village, Moonwalk, Parañque City 31-Dec-10 18-Apr-06 31-Dec-08 Room 227 Queensland Building, Dolores City of San Fernando, 2004 JOSE T. CRUZ Pampanga 18-Apr-06 31-Dec-08 2 Gregorio Street, Villa Florencia 2005 MARLON A. MIBALO Talipapa, Novaliches, Quezon City 18-Apr-06 31-Dec-08

2006 NORINA S. SALVADOR Bauarte, Gapan City, Nueva Ecija 18-Apr-06 31-Dec-08 24 Calle Rosa Street, Eriberta Court, 2007 PETER C. RAPADA Moonwalk II, Parañaque City 18-Apr-06 31-Dec-08 No. 1 Sinturis St., Doña Mauela Subdivision, Phase IV-A, Pamplona 3, 2008 RAMON P. TUAZON Las Piñas City 18-Apr-06 31-Dec-08 106 New York Street, Cubao, Quezon 2009 RUBEN T. BALLECER City 18-Apr-06 31-Dec-08 Room 308 Martinez Building, 378 2010 VIRGINIA D. BESA Dasmariñas St., Binondo, Manila 18-Apr-06 31-Dec-08 367 M. H. Del Pilar Street, Palatiw, 2011 WILFREDO M. QUITIONGCO Pasig City 1600 18-Apr-06 31-Dec-08 32 Bisig Ng Nayon, Sangandaan, 2012 ANNABELLA V. GREGORIO Caloocan City 18-Apr-06 31-Dec-08 3756 Dahlia St., Sampaguita Subd., 2013 ALMIRA S. ARQUERO Camarin, Caloocan City 18-Apr-06 31-Dec-08 A. Gomez St., San jose, Occidental Bd. Res. No. 20 dtd. 2014 ELLEN H. MARIGMEN-CALUGAY Mindoro April 18, 2006 31-Dec-08 1-Jan-09 31-Dec-11 18 Macatangay Subdivision, Batangas 2015 JOANNE GRACE I. BRUCAL City 18-Apr-06 31-Dec-08 Block 201, Lot 22, Upper Azucena St., 2016 JOSEFINA M. GARCIA - LABINDAO Pembo, Makati City 18-Apr-06 31-Dec-08 97-B West Capitol Drive, Brgy. 2017 LEONILA S. NICOLAS Kapitolyo, Pasig City 18-Apr-06 31-Dec-08 Lot 21 Blk 1 Ocean St., Virginia 2018 MARIA THERESA DABU-BALAGAT Summerville Subd., Antipolo City 18-Apr-06 31-Dec-08 33 St. Peter St., Tiera Vista Heights 2019 MARIO G. FERRER subdivision, Nangka, Marikina City 18-Apr-06 31-Dec-08 05 Guevarra St., Brgy. Paltok, San 2020 NORWEL C. LABOG Francisco Del Monte, Quezon City 18-Apr-06 31-Dec-08 Room 210 Delta Building, Quezon City Bd. Res. No. 20 dtd. 2021 RODEL M. MONTESA cor. West Avenue, 1104, Quezon City April 18, 2006 31-Dec-08 1-Jan-09 31-Dec-11 No. 7 Sta. Monica Cpd. 1, Malinta, 2022 ROGELIO T. GAN Valenzuela City 18-Apr-06 31-Dec-08 Blk 7 Lot 4 Gabriela Silang St., New 2023 VICTOR U. FORTALEZA Capitol Estate, Quezon City 18-Apr-06 31-Dec-08 9190 B Pateros St., Rizal Village Makati 2024 SELECIOS, BAUTISTA & CO. City 18-Apr-06 31-Dec-08 L-33 B-17 Pili St., Greenfields 1, 2025 Z. F. ANDAL & CO. Novaliches, Quezon City 18-Apr-06 31-Dec-08

No. 19 Daang Maharlika Callao East, 2026 BALDONADO TUDDAO CORPUZ & CO. Santiago City 3311 18-Apr-06 31-Dec-08 So. Maninihon, Brgy. Guinhalaran, Silay 2027 AMAYLIN Y. DIARESCO-DEMEGILLO City, Negros Occidental 18-Apr-06 31-Dec-08 Blk 5 Lot 34 Villa Nena Subd., Phase 1, 2028 ANGELIENE G. COSICO Balulang, Cagayan De Oro City 18-Apr-06 31-Dec-08

2029 ARTURO R. DIMAANO 2046 Anacleto St., Sta. Cruz, Manila 18-Apr-06 31-Dec-08 Cluster 4, 5th Floor F, UN Gardens 2030 CRISTINA G. SUPENDIO-RUTAQUIO Cristobal St., Paco, Manila 18-Apr-06 31-Dec-08 3rd Floor, VJC Building, J. C. Aquino 2031 GELINO M. MONTECLARO Avenue, Butuan City 18-Apr-06 31-Dec-08 647-A Mayor Jaldon St., Canelar, 2032 JOHN L. ITOH Zamboanga City 18-Apr-06 31-Dec-08 Bd. Res. No. 22 dtd. 2033 LEONARDO G. CUA 53 Baler St., SFDM, Quezon City April 18, 2006 31-Dec-08 1/1/2009 31-Dec-11

Page 61 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of November 30, 2008

PREVIOUS ACCREDITATION REG. BR. NO. EXPIRY V A L I D I T Y REMARKS NO. NAME OF FIRM ADDRESS DATE DATE From To Fourth Floor, Left Wing Manros Plaza, 2034 MARIA THERESA C. ROSELL Gen. Maxilom Ave., Cebu City 18-Apr-06 31-Dec-08 Room 214, 3rd Floor, Lee U Plaza, 2035 MAYEN U. JAMBONGANAN Araneta Street, Bacolod City 18-Apr-06 31-Dec-08 No. 01 Lopez Jaena Street, La Paz, 2036 ROMEO J. JAMERLAN Iloilo City 18-Apr-06 31-Dec-08 Sta. Ana, San Sebastian Street, 2037 VICTOR P. DUJON Bacolod City, Negros Occidental 18-Apr-06 31-Dec-08 B-14 L-30 Kamagong St., Multinational 2038 VIOLETA F. ESTANISLAO-TESORIO Village, Phase 4, Parañaque City 18-Apr-06 31-Dec-08

2039 ANNA LISSA D. LAYLO-ABAD 274 S. Raymundo St., Pasay City 18-Apr-06 31-Dec-08 Blk 58 Lot 49 Winward Hills Subd., 2040 CAROLINA D. LORENZO Dasmariñas, Cavite 18-Apr-06 31-Dec-08 28 Miraverde Avenue, Miraverde 2041 EDNA P. SANTOS Subdivision, Parang, Marikina City 18-Apr-06 31-Dec-08

2042 JAIME M. MOLINO 12-C Kg. St., Kamias, Quezon City 18-Apr-06 31-Dec-08 46 Nightingale St., Strip to Village 2043 JOSE G. PINEDA Concepcion Uno, Marikina City 1807 18-Apr-06 31-Dec-08 Unit 21 DC Arcadia Bldg., Gen. Ordoñez Cor. T. Bugallon Sts., 2044 NORBERTO M. RAMOS Concepcion, Marikina City 18-Apr-06 31-Dec-08 Bd. Res. No. 23 dtd. 2045 ROBERTO S.A. DILINO No. 4 Isagani St., Acacia, Malabon City April 18, 2006 31-Dec-08 1-Jan-09 31-Dec-11 18 Malinis Street, UP Village, Quezon 2046 VENANCIO C. VENGCO City 18-Apr-06 31-Dec-08 3rd Floor, Lauremar Bldg., Newton St., 2047 JACINTO AND COMPANY Barangay San Isidro, Makati City 18-Apr-06 31-Dec-08

FAMATIGAN, FAMATIGAN & 237 Cityland Pioneer, 128 Pioneer St., 2048 ASSOCIATES Mandaluyong City 18-Apr-06 31-Dec-08

2049 ARLYN F. TOLENTINO 965-B Fermin St., Malate, Manila 18-Apr-06 31-Dec-08 105 Alicante St., San Antonio Heights, 2050 EUNICE A. AKILIT Sto. Tomas, Batangas 18-Apr-06 31-Dec-08 1241 Mega Plaza Bldg., ADB Avenue, 2051 EVRULFO P. SINGSON Ortigas Center, Pasig City 18-Apr-06 31-Dec-08 9378-C Calantas Street, San Antonio 2052 JOCELYN AMOR M. GONDA Village, Makati City 18-Apr-06 31-Dec-08 32 Enriquez St., Caingin, Malolos City, 2053 MA. EVANGELINE L. PARAAN Bulacan 18-Apr-06 31-Dec-08 1243 Plaza St., Tabon, Bislig City, 2054 MARILYN M. RABOY-ALVAR Surigao del Sur 18-Apr-06 31-Dec-08 2553 Rubi Street, San Andres (near 2055 MONICA R. MINA-YAMBAO Zobel Roxas), Manila 18-Apr-06 31-Dec-08 2335 Int. 3, Pasigline St., Sta. Ana, 2056 MYRNA A. TORRES Manila 18-Apr-06 31-Dec-08 Purok Lapu-Lapu Village, Poblacion Municipality of Sto. Niño, South 2057 OSCAR L. ESPINOSA Cotabato 9509 18-Apr-06 31-Dec-08 Blk 11 Lot 10 Phase 3D, Las Villas de 2058 ROWENA S. COCHICO Sto. Niño, Meycauayan, Bulacan 18-Apr-06 31-Dec-08 832 Hamabar St., Dagupan, Tondo, 2059 SARAH B. ESTANISLAO Manila 18-Apr-06 31-Dec-08

2060 SUSANA AGNES A. MIGUEL 2029 M. Adriatico St., Malate, Manila 18-Apr-06 31-Dec-08 11 Guijo St., Palmera Heights Subd., 2061 THELMA R. UY Cainta, Rizal 18-Apr-06 31-Dec-08 ABC Development Corp. Bldg., 2251 Bd. Res. No. 24 dtd. 2062 VICTORIA A. PACQUING Pasong Tamo, Makati City April 18, 2006 31-Dec-08 1-Jan-09 31-Dec-11 c/o IPI, 119 Ortigas Ave., Bo. Ugong, 2063 ZOSIMO L. PADRO, JR. Pasig City 18-Apr-06 31-Dec-08 41 Calderon St., Calumpang, Marikina 2064 ANNABELLE M. CAPISTRANO City 18-Apr-06 31-Dec-08

2065 ERVIN C. BIONGAN 015 Datu Piang Street, Kidapawan City 18-Apr-06 31-Dec-08 R-212 Peterson Building, 352 T. Pinpin 2066 IMELDA C. ALDANA Street, Binondo, Manila 18-Apr-06 31-Dec-08 R-212 Regina Building, 410 Escolta, 2067 JUN HECTOR R. TIU Manila 18-Apr-06 31-Dec-08 138 Diamond St., Pampanga Exec. 2068 LARRY M. RAMINTAS Homes, Sasa, Davao City 18-Apr-06 31-Dec-08

Page 62 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of November 30, 2008

PREVIOUS ACCREDITATION REG. BR. NO. EXPIRY V A L I D I T Y REMARKS NO. NAME OF FIRM ADDRESS DATE DATE From To 820-B Malong St., Dagupan, Tondo, 2069 LUZVIMINDA S. CUA Manila 18-Apr-06 31-Dec-08 Blk 9 Lot 5 No. 946 Tandoc Avenue Pecsonville, Tungko San Jose del 2070 MA. ELENA J. CRUZ Monte, Bulacan 18-Apr-06 31-Dec-08 Blk 22 Lot 15 Quartz St., Citation Homes Subd., Barangay Bahay-Pari, 2071 MENNEN C. TESALONA Meycauayan, Bulacan 18-Apr-06 31-Dec-08 11 Morato St., San Francisco Del 2072 MILAGROS D. OCAMPO Monte, Quezon City 18-Apr-06 31-Dec-08 Room 402, Republic Supermarket 2073 WILLIAM C. PAN, JR. Bldg., Sta. Cruz, Manila 18-Apr-06 31-Dec-08 23 Sta. Lucia St., Rosalia Compound, Brgy. Culiat, Tandang Sora, Quezon 2074 ADEMAR T. AGUILAR City 18-Apr-06 31-Dec-08 19 D Latukan Street Manresa, Quezon Bd. Res. No. 26 dtd. 2075 CELESTINA J. DE VERA City April 18, 2006 31-Dec-08 1-Jan-09 31-Dec-11

2076 EMILYN T. TANSIONGKUN 37-1 Mayon Street, Mandaluyong City 18-Apr-06 31-Dec-08 Block 9 Lot 11 Adelina 1-B, San Pedro, Bd. Res. No. 26 dtd. 2077 ENRIQUE L. MORENO Laguna April 18, 2006 31-Dec-08 1-Jan-09 31-Dec-11 Unit No. 1 Eastern Plaza Bldg., P. Burgos Street, Sta. Ana, San Mateo, 2078 ERNESTO C. ENRIQUEZ Rizal 18-Apr-06 31-Dec-08 318 Royce Drive, Camella Homes, 2079 EVELYN C. ABRERA Sucat, Parañaque City 18-Apr-06 31-Dec-08 Blk 11 Lot 1 Flores de Mayo St., Lagro, 2080 FELIZARDO B. POLVOROSA Novaliches, Quezon City 18-Apr-06 31-Dec-08 1503 Int. 16-C Loreto St., Sampaloc, 2081 GLORIA C. CIDRO Manila 18-Apr-06 31-Dec-08

2082 GRACE M. PEREZ 2720 Lamayan Street, Sta. Ana, Manila 18-Apr-06 31-Dec-08 Room 512 West City Plaza, No. 66 2083 HENEDINA S. ALCANTARA West Avenue, Quezon City 18-Apr-06 31-Dec-08 Blk 3 Lot 1 Kristina Homes Bankers Village, Brgy. Dela Paz, Antipolo City, 2084 ISAAC R. ROSAL Rizal 18-Apr-06 31-Dec-08 2471 M. Delos Reyes St., Gen. T. De 2085 IRMA A. SALVADOR Leon, Valenzuela City 18-Apr-06 31-Dec-08 12 Floor Equitable Bank Tower, 8751 2086 LEONARDO B. LOPEZ Paseo de Roxas, Makati City 18-Apr-06 31-Dec-08 6-8 Yakal Street, 2nd Reyville Subd., 2087 MARIROSE G. ISIDRO Pamplona Tres, Las Piñas City 18-Apr-06 31-Dec-08 145 , Sto. Niño, 2088 NELIA F. CUBANGBANG-CACERES Parañaque City 18-Apr-06 31-Dec-08

2089 ROSALIE H. GABRIEL 24 A. A. Mabini Street, Quezon City 18-Apr-06 31-Dec-08 55-F 14th Avenue, Barangay Socorro, 2090 POMPOSA DEBORAH C. ANDRES Quezon Ctiy 18-Apr-06 31-Dec-08 36 Pitimini Street, San Francisco Del 2091 SORIANO P. GO Monte, Quezon City 18-Apr-06 31-Dec-08

2092 TITA G. GAPAL 414-B Coral Street, Tondo, Manila 18-Apr-06 31-Dec-08 310 Navarette St., Arkong Bato, 2093 VIOLETA L. MIRALLES Valenzuela City 18-Apr-06 31-Dec-08 Island Pine Lane, Woodridge Subd., 2094 CHRISTIAN JAY D. LIM MAA Dist., Davao City 18-Apr-06 31-Dec-08 L-13 Blk 28 Cailles Street, Phase 8, Brgy. Magdalo, Bahayang Pag-asa 2095 DANILO B. ESTABILLO Subd., Imus, Cavite 4103 18-Apr-06 31-Dec-08 Blk 9 Lot 30 Cypress Avenue, Grand 2096 DANILO T. LEE PAC HEE Plain Subdivision, Jaro, Iloilo City 18-Apr-06 31-Dec-08 62-A Bonifacio St., Corner Mabini Blvd., 2097 EDEN CANSANCIO LEDESMA Davao City 18-Apr-06 31-Dec-08 11 Versvilles St., Better Living 2098 EMMA CONCEPCION ROSALES Parañaque, Metro Manila 18-Apr-06 31-Dec-08 Don Emilio Village, Phase 2, 2099 HENLY S. PAHILAGAO Kabankalan City, Negros Occidental 18-Apr-06 31-Dec-08

2100 JOCELYN T. GENESILA Cordova Norte, Tigbauan, Iloilo 18-Apr-06 31-Dec-08 Blk 9 Lot 29 Golden City Subdivision, 2101 JOEL P. WANAGEN Taytay, Rizal 18-Apr-06 31-Dec-08

Page 63 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of November 30, 2008

PREVIOUS ACCREDITATION REG. BR. NO. EXPIRY V A L I D I T Y REMARKS NO. NAME OF FIRM ADDRESS DATE DATE From To Ground Floor, LS Pension House Corner R. R. Landon and Junquera 2102 JOSE A. JUMANGIT, JR. Extension Sts., Cebu City 18-Apr-06 31-Dec-08 134 3E Private Compound, 20th 2103 JOYCE ANN G. DELA FUENTE Avenue, Cubao, Quezon City 18-Apr-06 31-Dec-08

2104 JUDY TAN CAYABAT Zoleta St., Iyam, Lucena City 18-Apr-06 31-Dec-08

2105 MA. ELENA G. DELEÑA-MEDEZ San Vicente, Leganes, Iloilo 18-Apr-06 31-Dec-08 Purok Vanda, Poblacion 8, Midsayap, 2106 MARY JOY P. JUNIO Cotabato 18-Apr-06 31-Dec-08 San Esteban, LCM, Nabua, Camarines 2107 MELVIN A. FOLLOSCO Sur 4434 18-Apr-06 31-Dec-08 Block 6 Lot 4 Cattleya Homes Pag-asa 2108 MILAGROS P. DAYLUSAN II, Imus, Cavite 4103 18-Apr-06 31-Dec-08

2109 BENMAR B. PANAGUITON Araneta Street, Barotac, Nuevo, Iloilo 20-Apr-06 31-Dec-08 6th Floor, Executive Bldg. Center, Sen. 2110 DOMINADOR T. TORRES III , Makati City 20-Apr-06 31-Dec-08 Block 4 Lot 6 Juana 3A, Brgy. San 2111 EDUARDO B. ADOPTANTE Franciso, Biñan, Laguna 20-Apr-06 31-Dec-08 1333-L Angono Street, Poblacion, 2112 FERRANDO SISON MENDOZA Makati City 20-Apr-06 31-Dec-08 New Trading Village, San Pedro Ext., 2113 FERMIN N. PARONE Bucana Road, Davao City 20-Apr-06 31-Dec-08 88 Brgy. Sapang, Sta. Barbara, 2114 JAIME B. MANAOIS Pangasinan 20-Apr-06 31-Dec-08

2115 JERRY VICTOR C. MASICLAT 615-A Inez Street, Gamban, Pasay City 20-Apr-06 31-Dec-08 Room 405, 4th Floor, West Trade Center Bldg., West Avenue, Quezon 2116 GODOFREDO V. ARQUIZA City 20-Apr-06 31-Dec-08

7825-E J. B. Roxas Street, Barangay 2117 JOYCELLYN E. VENTURANZA-TAGNIA Olympia, Makati City 20-Apr-06 31-Dec-08 275 Pages Subdivision, Poblacion, Bd. Res. No. 28 dtd. 2118 LUISA C. NAVARROZA Talisay City, Cebu April 20, 2006 31-Dec-08 1/1/2009 31-Dec-11 Abad Santos St., Brgy. Zone III, 2119 MA. IRENE S. BATERBONIA Koronadal City, 9506 South Cotabato 20-Apr-06 31-Dec-08 52 E Zorra St., San Francisco Del 2120 RAMTEE R. CHUA Monte, Quezon City 20-Apr-06 31-Dec-08 13 C Gloria 2 Subdivision, Tandang 2121 RICARDO J. EGUICO, JR. Sora, Quezon City 20-Apr-06 31-Dec-08 313-A Antipolo Street, Barangay 2122 VICTOR R. PAGAYONA, JR. Mauway, Mandaluyong City 20-Apr-06 31-Dec-08 48 Int. Sampaloc St., Pildera 2, NAIA, 2123 WEDNESDAY R. MENDOZA Pasay City 20-Apr-06 31-Dec-08 Bd. Res. No. 29 dtd. 2124 ANTONETTE P. VERA 640 Sto. Cristo St., Tondo, Manila April 20, 2006 31-Dec-08 1-Jan-09 31-Dec-11 301 A. Estrella Condominium 858 San 2125 EVANGELINE T. VITALES Andres Street, Malate, 1004 Manila 20-Apr-06 31-Dec-08

2126 GERVACIO N. CURILAN Doongan (Near City Hall) Butuan City 20-Apr-06 31-Dec-08 25th Floor, The Pacific Star Building, Sen. Gil Puyat Corner, Makati Avenue, 2127 HELEN INCISO-GACILLOS Makati City 20-Apr-06 31-Dec-08 1-B Carnation St, Maricaban, Pasay 2128 JANET S. BANAN City 20-Apr-06 31-Dec-08 U-2409, No. 98 Citybank Herrera Tower Rufino cor. Valero Sts., Salcedo Village, 2129 JETHRO B. IBARRA Makati City 20-Apr-06 31-Dec-08 Blk 21 Lot 19 Golden City Subd., Anabu 2130 JOSELITO A. ISIP II-F, Imus, Cavite 20-Apr-06 31-Dec-08

Lot 1 Blk 17 Anchor Cor. Enfamil Sts., Oro Vista Royale Subd., Mayamot, 2131 JOSE P. ABAD Antipolo City 20-Apr-06 31-Dec-08 505 St. Mary Street, Fatima Subd., 2132 LINDA BUMAGAT MONDIGO Zapote, Las Piñas City 20-Apr-06 31-Dec-08 Front Masinag Street Market, Marcos Bd. Res. No. 29 dtd. 2133 MA. MELINA V. ONG-ESPIRITU Highway, Antipolo City April 20, 2006 31-Dec-08 1-Jan-09 31-Dec-11 35 Basilan Street, Brgy. Malamig, 2134 MARLIN B. SANTIAGO Mandaluyong City 20-Apr-06 31-Dec-08 10 Dalupang Street, Signal Village, 2135 PRECILLA C. NABO-GONZAGA Taguig City 20-Apr-06 31-Dec-08

Page 64 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of November 30, 2008

PREVIOUS ACCREDITATION REG. BR. NO. EXPIRY V A L I D I T Y REMARKS NO. NAME OF FIRM ADDRESS DATE DATE From To Rooms 504-504 Victoria Building, 11th 2136 ROLANDO L. MERCADO Avenue, Caloocan City 20-Apr-06 31-Dec-08 Jomon Building, Brixton Street, Bo. 2137 ROMEO D. LUA Kapitolyo, Pasig City 20-Apr-06 31-Dec-08 82 Gumamela Ext., Marulas, Bd. Res. No. 29 dtd. 2138 SAMUEL G. ZUÑIGA Valenzuela City April 20, 2006 31-Dec-08 1-Jan-09 31-Dec-11 225 Roosevelt Avenue, San Francisco 2139 ARMANDO R. BONIFACIO Del Monte, Quezon City 20-Apr-06 31-Dec-08 U-504 Midland Plaza Condominium, 2140 BABY ADELIZA S. ARELLANO Adriatico, Malate, Manila 20-Apr-06 31-Dec-08 28 A Batino Street, Project 3, Quezon Bd. Res. No. 30 dtd. 2141 CENON M. MALABANAN City April 20, 2006 31-Dec-08 1-Jan-09 31-Dec-11 43 Capitol Road, Mamburao, Occidental 2142 ESTELLE M. VILLAS Mindoro 20-Apr-06 31-Dec-08 Room 508, 5th Floor, Ferros Bldg., 176 Salcedo St., Legaspi Village, Makati 2143 FE A. SUYAT-BULLECER City 20-Apr-06 31-Dec-08

2144 GEMMA R. AGUILAR-VIRTUSIO 328-F Edang St., Pasay City 20-Apr-06 31-Dec-08 27 Pink Flamingo St., Rainbow Homes I, San Bartolome, Novaliches, Quezon 2145 LIBERTY F. ARMIJO City 20-Apr-06 31-Dec-08 35 Maningning Street, Sikatuna Village, 2146 LOUELLO V. SALVACION Quezon City 20-Apr-06 31-Dec-08

2147 MARCO C. OCENAR 11168 Brgy. Rizal, 8400 Surigao City 20-Apr-06 31-Dec-08 5th Floor, Cacho Gonzalez Bldg., 101 Aguirre Street, Legazpi Village, Makati 2148 RONALDO R. GALANG City 20-Apr-06 31-Dec-08 J Printing Services, Centro Oasis, P. 2149 ROSARIO J. JUCO Diaz Street, Sta. Cruz, Naga City 20-Apr-06 31-Dec-08 15 Opel Street, Village East Executive 2150 SIMPLICIO M. GASATAN Homes, Cainta, Rizal 20-Apr-06 31-Dec-08

DE BELEN, DIZON & ASSOCIATES 126 A. Sto. Domingo Ave., Brgy. 2151 (Formerly: DELA CRUZ, DE BELEN AND ASSOCIATES) Sienna, Quezon City 20-Apr-06 31-Dec-08 Unit 2201 Atlanta Centre, 31 Annapolis FARCON YUNGCO RAZ AND Street, Greenhills, San Juan, Metro 2152 ASSOCIATES Manila 20-Apr-06 31-Dec-08 Room 210 J. De Leon Bldg., 443 2153 MENDOZA CHAVEZ & ASSO. , Quezon City 20-Apr-06 31-Dec-08

Room 406 Wing B Concorde Bldg., SIGGAOAT TAN-SIGGAOAT ATIENZA & Benevidez St., Legaspi Village, Makati 2154 LIM City 20-Apr-06 31-Dec-08 160 Bagong Silang, Parang, Marikina 2155 NOEL M. VILLANUEVA City 20-Apr-06 31-Dec-08 Lot 47 Road 8, Don Julio Subd., 2156 RAQUEL M. GALANZA Aganan, Pavia, Iloilo 20-Apr-06 31-Dec-08 1126-P Isabel Bldg., Tomas Mapua 2157 REBECCA R. RAMOS Strret Sta. Cruz, Manila 20-Apr-06 31-Dec-08 24 Rodriguez Dr. Jordan Valley Village, Bd. Res. No. 31 dtd. 2158 REYNALDO J. GABAGAT Baesa, Quezon City April 20, 2006 31-Dec-08 1-Jan-09 31-Dec-11 Blk 8 Lot 26 Ph2 Transville Subd., Villa Flor, Oroquieta City, Misamis Bd. Res. No. 31 dtd. 2159 RYN A. DE CASTRO Occidental April 20, 2006 31-Dec-08 1/1/2009 31-Dec-11 2nd St., Phase 1, Alta Tierra Village, 2160 SALVADOR S. HO Jaro, Iloilo City 20-Apr-06 31-Dec-08

2161 VICENTE E. TE 51 Lacson St., Bo. Obrero, Davao City 20-Apr-06 31-Dec-08 Lot 16 Blk 13 Wisdom St., SGR Village, 2162 VIRGILIO G. PIZARRO Catalunan Grande, Davao City 20-Apr-06 31-Dec-08 M4 OPASCOR Bldg., Don Benedicto 2163 BALARIS, RUBIO & CO. St., Cebu City 20-Apr-06 31-Dec-08 U 109 Bldg. 6 Bahay Caridad, Bayani 2164 ALICIA Y. BACANI St., District IV, Quezon City 20-Apr-06 31-Dec-08 2372 Narra St., Old Prodon, Karuhatan, 2165 BEE ENG C. LUA Valenzuela City 20-Apr-06 31-Dec-08 2nd Floor, Bon Pen Chua Bldg., 2166 CANDELARIA G. LAMILA Cartimar, Pasay City 20-Apr-06 31-Dec-08 169 Mariveles St., Central Park Subd., 2167 DELIA A. PALER-CALABIA Bangkal, Davao City 20-Apr-06 31-Dec-08 Abela Road, Brgy., Kay Pian City of San 2168 ELPIDIO D. ABELA Jose Del Monte, Bulacan 20-Apr-06 31-Dec-08

Page 65 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of November 30, 2008

PREVIOUS ACCREDITATION REG. BR. NO. EXPIRY V A L I D I T Y REMARKS NO. NAME OF FIRM ADDRESS DATE DATE From To Holy Family Comp. Brgy. Silangan, San 2169 ERLINDA A. ARENAS Mateo, Rizal 20-Apr-06 31-Dec-08 1020 Singalong corner San Andres 2170 FELINA S. BOX Street, Malate, Manila 20-Apr-06 31-Dec-08 F & E De Castro Village, Ligas, Bacoor, Bd. Res. No. 32 dtd. 2171 JEAN G. GUINTO Cavite April 20, 2006 31-Dec-08 30-Oct-08 31-Dec-10

2172 JERRYLYN Y. MAQUILING 1308 B Lanuza Street, Paco, Manila 20-Apr-06 31-Dec-08

2173 LEAH B. SANTA MARIA 1972 Narra St., F. Muñoz, Paco, Manila 20-Apr-06 31-Dec-08 G122 Smile Citihomes 1, Zabarte 2174 LOLITA OCAMPO-LOPEZ Extension, Novaliches, Quezon City 20-Apr-06 31-Dec-08 1021-3 Aurora Boulevard, Brgy. Duyan- 2175 LOUIS DG. DELOS ANGELES Duyan, Project 3, Quezon City 20-Apr-06 31-Dec-08 Block 3 Lot 4 Aurora Street, Isidora Hills Bd. Res. No. 32 dtd. 2176 MELISSA PINEDA IRINCO Subdivision, Diliman, Quezon City April 20, 2006 31-Dec-08 1-Jan-09 31-Dec-11 7th Floor, Corinthian Plaza, Paseo de Roxas, Makati City c/o Multico Business 2177 MILAGROS B. VENIEGAS Centre, Inc. 20-Apr-06 31-Dec-08 Suite 101 Downtown Center Building, 516 Quntin Paredes St., Binondo, 2178 REYNALDO M. RODRIGUEZ Manila 20-Apr-06 31-Dec-08 8 Maroon St., Bonita Homes 2179 RODELIO C. PARAFINA Concepcion 2, Marikina City 20-Apr-06 31-Dec-08 17 Libya St., Don Bosco, Parañaque 2180 ROMEO R. REYES City 20-Apr-06 31-Dec-08

2181 ROSA MARIA T. VALENCIA-BAUTISTA 1571 5th St., Main, Paco, Manila 20-Apr-06 31-Dec-08 449 Austria Compound, Concepcion 2182 MYRA JOYCE IQUIN MARALLAG Street, San Joaquin, Pasig City 29-May-06 31-Dec-08 Block 6 Lot 35, Garville Homes, Tanza, 2183 MERCEDITA T. PERIANES Navotas, Metro Manila 29-May-06 31-Dec-08 Duplex II Apartment, 1st Block Dolores Homesite, City of San Fernando, 2184 ROMEO G. TORNO Pampanga 29-May-06 31-Dec-08 San Agustin Street, La Carlota City, 2185 SALVADOR R. DAPAT Negros Occidental 29-May-06 31-Dec-08 No. 5 J. D. Domagas Street, Brgy. 2186 SANTIAGO M. DOMAGAS Bayaoas, Urdaneta City, Pangasinan 29-May-06 31-Dec-08 Lot 16 Jade Street, Blk 256 Grp 10 2187 SUSAN C. CHEBAT - EVANGELISTA Zone 12 Pembo, Makati City 29-May-06 31-Dec-08 181 Washington Street, Pasig Green 2188 SUSAN B. AGANON Park Village, Manggahan, Pasig City 29-May-06 31-Dec-08 171 B 22nd Avenue, East Rembo, 2189 SYLVIA G. DELA CRUZ Makati City 29-May-06 31-Dec-08

2190 E. P. DE GUZMAN & COMPANY 134 , Quezon City 29-May-06 31-Dec-08 Room 457 Regina Bldg., , 2191 VALERA FLORES AND ASSOCIATES Binondo, Manila 29-May-06 31-Dec-08 10th Floor GMA Lou-Bel Plaza, Bagtikan Street, Cor. Chino Roces Ave., 2192 JOJIT C. RAMOS Makati City 29-May-06 31-Dec-08 Blk 45 Lot 2, Barangay Assumption, 2193 LEONILA A. MAGDARAOG City of San Jose del Monte, Bulacan 29-May-06 31-Dec-08 Block 59 Lot 5 Golden City Subdivision, 2194 MARIA ELENA CAÑETE - DELA CRUZ Sta. Rosa, Laguna 29-May-06 31-Dec-08 Paulino Bldg., Bonifacio Street, F. E. 2195 MANOLO H. TAN Marcos, San Jose City, Nueva Ecija 29-May-06 31-Dec-08 118-B Sparrow St. Ext., Moonville 2196 WILSON D. DIMAANO Subdivision, Parañaque City 29-May-06 31-Dec-08 6th Floor Executive Bldg., Center Sen 2197 AMABEL T. TORRES Gil Puyat Avenue, Makati City 29-May-06 31-Dec-08 834-B Padre Noval Street, Sampaloc, 2198 BOB F. DE LA CHICA Manila 29-May-06 31-Dec-08 Unit A Mary the Queen Villas, 47 Morning Star Drive, Sanville Subd., 2199 CATHERINE B. DE LEON Tandang Sora, Quezon City 29-May-06 31-Dec-08 4th Floor, RGC Building, 219 Apo 2200 EDUARDO G. CASTELO Street, Mandaluyong City 29-May-06 31-Dec-08 Ground Floor Daily Express Bldg., A. Bd. Res. No. 37 dtd. 2201 GLORIA S. DELOS REYES , Port Area, Manila May 29, 2006 31-Dec-08 1-Jan-09 31-Dec-11 102 B. Soliven Avenue, Cainta 2202 JEAN INOCENCIO JAVIER Greenpark Village, Cainta, Rizal 29-May-06 31-Dec-08

Page 66 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of November 30, 2008

PREVIOUS ACCREDITATION REG. BR. NO. EXPIRY V A L I D I T Y REMARKS NO. NAME OF FIRM ADDRESS DATE DATE From To 38 D West Avenue, West Triangle, 2203 JENNIFER S. TOLENTINO-BUEN Quezon City 29-May-06 31-Dec-08 Unit 303 Tempus Phase II Condominium, No. 21 Matalino Street, 2204 JOSE N. ROMBLON Brgy. Central Diliman, Quezon City 29-May-06 31-Dec-08 Phase 3 Blk 2 Lot 18 Eastwood 2205 MARIEROSE O. PAGAL Greenview, Montalban, Rizal 29-May-06 31-Dec-08

2206 MIGUEL F. STA. ANA 1115 A. Maceda St., Sampaloc, Manila 29-May-06 31-Dec-08 39 Abu Baker St., Kingsville Subd., Marcos Bd. Res. No. 37 dtd. 2207 MYRACRIS G. GALANG Highway, Mayamot, Antipolo City May 29, 2006 31-Dec-08 1-Jan-09 31-Dec-11 109-C Arthur Lake St., Brgy. Balong, 2208 PERLA B. ELUMBARING-PEREZ San Juan, Metro Manila 29-May-06 31-Dec-08

MERCADO, CALDERON, JARAVATA & 2109 Cityland 10, Tower 1, Ayala 2209 CO. Avenue, Makati City 29-May-06 31-Dec-08 Suite 2109 Cityland 10, Tower 1, 156 H. V. Dela Costa St., Salcedo Village, Bd. Res. No. 38 dtd. 2210 PELAYO TEODORO SANTAMARIA & CO. Makati City May 29, 2006 31-Dec-08 1-Jan-09 31-Dec-11 Blk 23 Lot 21 Phase 21, Carnation Avenue St., Gabriel Heights, Dalig, Bd. Res. No. 39 dtd. 2211 CARLA ADELAINE S. DELMO Antipolo City May 29, 2006 31-Dec-08 1-Jan-09 31-Dec-11 1007 C. L. Hilario St., Poblacion, 2212 HERBART D. MATIAS Bustos, Bulacan 29-May-06 31-Dec-08 Nosce St., B. F. Resort Village Las 2213 LUDETTE CHRISTIE G. DOMINGO Piñas City 29-May-06 31-Dec-08

2214 MA. CONCEPCION C. SUPEDA Barangay Ayaman, Cabatuan, Iloilo 29-May-06 31-Dec-08

2215 MARILYN O. FERNANDO 944 Parada, Sta. Maria, Bulacan 29-May-06 31-Dec-08 Dream Plaza Mall, Matain, Subic, Bd. Res. No. 39 dtd. 2216 MELQUIADES R. PAMINTUAN, JR. Zambales May 29, 2006 31-Dec-08 9-Jan-09 31-Dec-11 Blk 45 Lot 1 Golden City Dasma3, 2217 ROSALINDA DC. MAGNO Salawag, Dasmariñas, Cavite 29-May-06 31-Dec-08 189 Cavite Road, Justinville Subd., 2218 RENATO C. LAGANGAN Bacoor, Cavite 29-May-06 31-Dec-08 Dream Plaza National Highway Subic, Bd. Res. No. 39 dtd. 2219 WALTER B. THATER Zambales 2209 May 29, 2006 31-Dec-08 1-Jan-09 31-Dec-11 26 Mariposa St., Antipolo Hills Subd., 2220 ANGELINA S. CAHILIG Antipolo City 30-May-06 31-Dec-08 Blk 6 Lot 21 Tel-Avir St., SWV4, Burol 2221 BERNARDO M. SABINO Main, Dasmariñas, Cavite 30-May-06 31-Dec-08

2222 CARLENE C. COLLADO 252 Quezon Blvd., Kidapawan City 30-May-06 31-Dec-08 Unit III, Oprra Village, Kalunasan, Cebu 2223 EDILBERTO B. GEOLIN City 30-May-06 31-Dec-08 12 Sampaguita Street, JPA Subdivision, Bd. Res. No. 40 dtd. 2224 ENITA U. CAJIGAL Muntinlupa City May 30, 2006 31-Dec-08 1-Jan-09 31-Dec-11 502 M. Francisco Street, Pasay City, 2225 ERWIN D. ROXAS Metro Manila 30-May-06 31-Dec-08 Bd. Res. No. 40 dtd. 2226 FELMA S. SANCHEZ Pool Interior, Kalibo, Aklan May 30, 2006 31-Dec-08 1-Jan-09 31-Dec-11 2nd Floor, Josefa Arcade, Gen. Bd. Res. No. 40 dtd. 2227 FLORA NARCISA NACES - MATEO Maxilom Street, Cebu City May 30, 2006 31-Dec-08 1-Jan-09 31-Dec-11 26 Dalahica Street, Damar Village, 2228 JACQUELINE T. LI Quezon City 30-May-06 31-Dec-08 Lot 1 Blk 14 Rainbow Drive, Goodwill Subdivision, No. 02 Barangay B.F. 2229 JAIME F. ULIBAS Parañaque City 30-May-06 31-Dec-08 Blk 10 Lot 22 Phase 2, Elenita Heights 2230 JOCELYN FRUSA - SALIMBANGON Subd., Catalunan Grande, Davao City 30-May-06 31-Dec-08 Unit 520 Princeville Condominium, S. Laurel St., Addition Hills Mandaluyong 2231 LENNIE S. MAGNAYE City 30-May-06 31-Dec-08 Barroga Bldg., SK Pendatun Ave., 2232 LEONARDO J. RENDON Cotabato City 30-May-06 31-Dec-08

2233 LEOPOLDO R. PACHO Sta. Rita West, Aringay, La Union 30-May-06 31-Dec-08 208 Silver Street, Camela Homes 2234 LILY F. MORTELL Parañaque III, Parañaque City 30-May-06 31-Dec-08 18-A Maginhawa Street, U. P. Village, 2235 LILY ANNE M. DE LA PAZ Diliman, Quezon City 30-May-06 31-Dec-08 Room 509 FUBC Building, 413, Escolta, 2236 MANUEL V. ANTONIO Manila 30-May-06 31-Dec-08

Page 67 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of November 30, 2008

PREVIOUS ACCREDITATION REG. BR. NO. EXPIRY V A L I D I T Y REMARKS NO. NAME OF FIRM ADDRESS DATE DATE From To 41 Bayani Road, AFPOVAI, Fort 2237 MERCEDES Y. SUWA Bonifacio, Taguig City 30-May-06 31-Dec-08

2238 ANA MARIA B. DIZON San Jose, Camarines Sur 4423 30-May-06 31-Dec-08 Blk 22, Lot 22 Diamond East Street, Bd. Res. No. 41 dtd. 2239 ANSELMA C. REPUELA Golden City Subd., Taytay, Rizal May 30, 2006 31-Dec-08 1-Jan-09 31-Dec-11 R-212 Regina Bldg., 410, Escolta, 2240 BENITO D. RINGOR Manila 30-May-06 31-Dec-08 Block 5 Lot 6 Kingsville Royale, 2241 CELIA G. BUELA Barangay Inarawan, Antipolo City 30-May-06 31-Dec-08 17 Aracity Street, Tenejeros, Malabon, 2242 CONRADO RENER L. TAN Metro Manila 30-May-06 31-Dec-08 26 Fordham Street St. Ignatius Village, 2243 EDRIC ANTHONY B. DE LEON Quezon City 30-May-06 31-Dec-08 8 Johnson St., East Bajac-bajac, Bd. Res. No. 41 dtd. 2244 FILIPINA SISGON FARRALES Olongapo City May 30, 2006 31-Dec-08 1-Jan-09 31-Dec-11 93 Maningning Street, Teachers Village 2245 CORAZON J. CABANGON - UY East, Diliman, Quezon City 30-May-06 31-Dec-08

2246 GRACE SOCORRO L. YOMO 83 J. Luna Ave., Mabolo, Cebu City 30-May-06 31-Dec-08 Unit W Marikina Executive Homes, Katipunan Street, Concepcion 2, 2247 EVELYN Q. NUÑEZ Marikina City 30-May-06 31-Dec-08 2538 Estrada, 5th Street, Digos City, 2248 JAIME S. CHIN, JR. Davao del Sur 30-May-06 31-Dec-08 508 Servillana Street, UE Village, 2249 JULIETA C. JACOBO Cainta, Rizal 30-May-06 31-Dec-08

2250 JAVIER C. CALIGUIA, JR. 1468 Tecson Street, Tondo, Manila 30-May-06 31-Dec-08 15 V. Pasco Street, San Isidro, Cainta, 2251 OSWALDO V. UMENGAN, JR. Rizal 30-May-06 31-Dec-08 Lot 40 Blk 16 Pili Street, Greenfields I, 2252 RAFAEL M. DE JESUS, JR. Novaliches, Quezon City 30-May-06 31-Dec-08 H. T. Jocson Subd., Taculing, Bacolod Bd. Res. No. 41 dtd. 2253 RINA LOURDES P. JOCSON City, Negros Occidental May 30, 2006 31-Dec-08 1-Jan-09 31-Dec-11 1973 Ground Floor Masonic, Temple 2254 ROMEO V. MANIKAN Bldg., J. M. Basa Street, Iloilo City 30-May-06 31-Dec-08 Blk 16 Lot 2 Hummingbird Street, Springville East 1, Molino, Bacoor, 2255 ROSANNA M. LUSTRE Cavite 4102 30-May-06 31-Dec-08 2nd Floor, Sy Lit Bldg., San Roque, 2256 TEODULFO A. VELASCO Iriga City 30-May-06 31-Dec-08 161 Aguirre Avenue, BF Homes, Sucat, Bd. Res. No. 41 dtd. 2257 TERESITA B. VILLENA Parañaque City May 30, 2006 31-Dec-08 1-Jan-09 31-Dec-11 Blk 49 Lot 1 Golden City, Phase 3, 2258 VIOLETA M. VALINO Salawag, Dasmariñas, Cavite 30-May-06 31-Dec-08 c/o Ger-B Marketing, R. Mapa St., 2259 ANITA GARDUQUE BUNI Mandurriao, Iloilo City 30-May-06 31-Dec-08 Blk 11 Lot 16 Pacita 2, San Pedro, 2260 BRIAN N. EDANG Laguna 30-May-06 31-Dec-08 Room 412 Doña Victoria Building, New York Corner, EDSA, Cubao, Quezon 2261 CYNTHIA P. TANDA City 30-May-06 31-Dec-08 Bd. Res. No. 42 dtd. 2262 CONSOLACION B. DE JESUS 2227 Onyx Street, Sta. Ana, Manila May 30, 2006 31-Dec-08 1-Jan-09 31-Dec-11 8-A Lizardo Street, 20th Avenue, Bd. Res. No. 42 dtd. 2263 EDEN B. CORRAL - GUZMAN Murphy, Quezon City May 30, 2006 31-Dec-08 1-Jan-09 31-Dec-11 50 Ivory Street, SSS Village, Marikina Bd. Res. No. 42 dtd. 2264 ELISA B. ENAGE - REYES City May 30, 2006 31-Dec-08 30-Oct-08 31-Dec-10

2265 ERNANITA DE LEON - CABEBE 133 W. Vinzon Street, Davao City 30-May-06 31-Dec-08 3817 Biyaya Street, Bacood, Sta. Mesa, 2266 ISAGANI G. DOMINGUEZ Manila 30-May-06 31-Dec-08

2267 LOIDA INTAL - FLORES 364 Capulong Street, Tondo, Manila 30-May-06 31-Dec-08 252 Rainbow Ave., Rainbow Village I, Bd. Res. No. 42 dtd. 2268 LUCILA L. DIZON - LAOANG Angono, Rizal May 30, 2006 31-Dec-08 1-Jan-09 31-Dec-11 Room 412 Doña Victoria Building, New York Corner, EDSA, Cubao, Quezon 2269 MA. TERESA C. CORREA City 30-May-06 31-Dec-08 No. 9 K - 6th Street, Kamias, Quezon 2270 MARITES P. SAMSON City 30-May-06 31-Dec-08

Page 68 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of November 30, 2008

PREVIOUS ACCREDITATION REG. BR. NO. EXPIRY V A L I D I T Y REMARKS NO. NAME OF FIRM ADDRESS DATE DATE From To 49 New York Street Provident Villages, Bd. Res. No. 42 dtd. 2271 NILDA V. SUERTE Tanong, Marikina City May 30, 2006 31-Dec-08 1-Jan-09 31-Dec-11

2272 NOEMI C. TAN 31 Torres Street, Pasay City 30-May-06 31-Dec-08 47 Alvarez Street, Plaridel, Santiago 2273 PHILIP JOHN ENRICO L. GONZALES City (Isabela Province) 30-May-06 31-Dec-08 2372 Narra Street, Pordon Subd., Gen. 2274 PRISCILA D. CHUA T. De Leon, Valenzuela City 30-May-06 31-Dec-08 Madre Isabela De Rosis Street, 2275 RUBIE P. RICAFRENTE Multinational Village, Parañaque City 30-May-06 31-Dec-08

2276 STEPHEN U. QUE 29 3rd Street, New Manila, Quezon City 30-May-06 31-Dec-08

201 FNE Plaza Corner Regalado Ave., 2277 TERESITA M. OBEDOZA Extension, Fairview, Quezon City 30-May-06 31-Dec-08

2278 THELMA G. SANTOS Bonga Menor, Bustos, Bulacan 30-May-06 31-Dec-08

2279 VILLARICO, JACOBE & CO. 19 Fesan Court Talon II, Las Piñas City 30-May-06 31-Dec-08 Gomez Extension Street, Barangay IV, 2280 ALBERTO V. SALVA Silay City, Negros Occidental 31-May-06 31-Dec-08 001 E. Esteban Street, Dalandan, 2281 ANTONIO P. AGUSTIN Valenzuela City, Metro Manila 31-May-06 31-Dec-08

2282 EDWIN M. CULLA 465 Balagtas, Batangas City 31-May-06 31-Dec-08 425 Kayumanggi Street, Mandaluyong 2283 ELMA M. BOBIS City 31-May-06 31-Dec-08 38 Lions Road, Barangka Ilaya, 2284 ELIEZAR T. BAYLA Mandaluyong City 31-May-06 31-Dec-08 Blk 4 Lot 49 ACCCO Housing Project, 2285 ELMAR S. SALGADO Brgy. Alijis, Bacolod City 31-May-06 31-Dec-08 Blk 5a Lot 1 Kalayaan Village, Pasay 2286 EMMANUEL Q. CADUNGOG City 31-May-06 31-Dec-08 Blk 1 Lot 15 Buensuceso Homes, Brgy. 2287 ENRIQUE A. SALAO Don Bosco, Parañaque City 31-May-06 31-Dec-08 19 Olivine Street, Cainta Greenpark 2288 GUILLERMO D. DIESTA Village, Zone 5, Cainta, Rizal 31-May-06 31-Dec-08

2289 JOSE A. ALFON Presentacion, Camarines Sur 31-May-06 31-Dec-08 Unit 206 One Executive Office, West 2290 JUBAL L. AYO Avenue, Quezon City 31-May-06 31-Dec-08 Room 309 Artex Building, 435 Juan 2291 LOVE JOHN N. MARIANO Luna, Binondo, Manila 31-May-06 31-Dec-08

2292 MA. CECILIA A. JIMENEZ 7-A Incando Street, Galas, Quezon City 31-May-06 31-Dec-08

12 Diwa Street, Block 3 Gordon 2293 MA. CAROLYN S. CARTAGO - ANGELES Heights, Olongapo City, Zambales 31-May-06 31-Dec-08 Barangay San Manuel, Puerto Princesa 2294 NARCISO A. GABAYAN City 31-May-06 31-Dec-08 MB 21 Unit 303, Pamayanang Diego 2295 PATRICK R. HABLA Silang, Ususan, Taguig City 31-May-06 31-Dec-08

2296 RITA P. PORTICOS - NAMOC 301 Palma Gil St., Obrero, Davao City 31-May-06 31-Dec-08 PMHA Building, 18 East Avenue, 2297 ROMEO B. MATIAS Quezon City 31-May-06 31-Dec-08 Block 17 Lot 46 Seagull Avenue, Bay 2298 SALVACION C. MAGLANTAY Breeze Village, Taguig City 31-May-06 31-Dec-08 1310 Bambang Street, Sta. Cruz, 2299 ANNABELLE L. SIA Manila 31-May-06 31-Dec-08 27 Kingsroad Springville Subdivision, Bd. Res. No. 44 dtd. 2300 BELEN B. BAUTISTA Project 8, Quezon City May 31, 2006 31-Dec-08 1-Jan-09 31-Dec-11 Old CRV Building, Felix Avenue, 2301 EDGAR M. ALFEREZ Karangalan Village, Cainta, Rizal 31-May-06 31-Dec-08 60 Daffodil Street, Esla Urban Homes, 2302 EMILY F. ESPINEDA Cainta, Rizal 31-May-06 31-Dec-08 Dao Corner Sampaguita Streets, Juna 2303 GODOFREDO B. NOBLETA Subd., Matina, Davao City 31-May-06 31-Dec-08 Talubangi, Kabankalan City, Negros 2304 JOCELYN E. YNCHAUSTI Occidental 31-May-06 31-Dec-08 San Antonio St., San Vicente Village, Bd. Res. No. 44 dtd. 2305 LILY A. CHU-SOLAYAO Subangdaku, Mandaue City, Cebu May 31, 2006 31-Dec-08 1/1/2009 31-Dec-11

Page 69 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of November 30, 2008

PREVIOUS ACCREDITATION REG. BR. NO. EXPIRY V A L I D I T Y REMARKS NO. NAME OF FIRM ADDRESS DATE DATE From To Unit 5 RGC Building, 219 Apo Street, 2306 LORELEI C. RAMIREZ Mandaluyong City 31-May-06 31-Dec-08 44 J J. Basa Street, San Juan, Metro 2307 MINERVA A. GIMENO Manila 31-May-06 31-Dec-08 5306 Diesel Street, Palanan, Makati 2308 VICTORIA R. ESPIRITU City 31-May-06 31-Dec-08

2309 WILLIAM B. LEE Quezon Avenue, Cotabato City 31-May-06 31-Dec-08

2310 ALBERTO J. ORDOÑEZ 28 San Agustin 2, Dasmariñas, Cavite 1-Jun-06 31-Dec-08 Lot 14 Blk 12 Sto. Niño Village, Putik, 2311 BELEN C. GUEVARA Zamboanga City 5-Sep-06 31-Dec-08 59-A National Highway, Lower 2312 BLESILDA MISTICA DIANO Kalakhan, Olongapo City 5-Sep-06 31-Dec-08 2nd Floor, JTIC Building Shaw Boulevard cor. Samat Brgy., Highway 2313 CAROLINA A. DATILES Hills, Mandaluyong City 5-Sep-06 31-Dec-08 Room 17, 2nd Floor Facilities Center, 548 Shaw Boulevard, Mandaluyong 2314 DIVINA A. TALAG City 5-Sep-06 31-Dec-08 1354 Hinayon Street, Calumpang, 2315 LORETA C. SUMALDE Binangonan, Rizal 5-Sep-06 31-Dec-08 516 Magistrado Mapa Street, Bacood, 2316 LUIS S. GUZMAN Sta. Mesa, Manila 5-Sep-06 31-Dec-08 1676 Piy Margal Street, Sampaloc, 2317 LUISTO D. REDOBLE Manila 5-Sep-06 31-Dec-08 2nd Floor, CK Building, Mapa Street, 2318 MA. IRMA DIAZ-LIM Iloilo City 5-Sep-06 31-Dec-08 No. 12 F. Manalo Street, Calzada 2319 MA. ISABEL SINGSON LAGUNILLA Tipas, Taguig City 5-Sep-06 31-Dec-08 22 Coronado Subdivision, Barangka 2320 MARVIN R. CUDIA Itaas, Mandaluyong City 5-Sep-06 31-Dec-08

2321 MELVIN A. BRIONES 12 6th Avenue, Cubao, Quezon City 5-Sep-06 31-Dec-08 Unit 24 Anonas Commercial Complex, No. 3 , Project 3, Quezon 2322 RHODORA G. GIORLA City 5-Sep-06 31-Dec-08 5945 Gloria Street, Poblacion, Makati 2323 RHODORA P. GUTIERREZ City 5-Sep-06 31-Dec-08 Blk 5 Lot 1-J Camia Corner Jasmin 2324 ROSALIA R. REYES Streets, Venice Homes, Cainta, Rizal 5-Sep-06 31-Dec-08 42 Don Vicente Quintang, Malasiqui, 2325 TERESITA CAOILE - PARAYNO Pangasinan 5-Sep-06 31-Dec-08

2326 TERESITA M. DE RUÑA 1157 Pasong Tamo St., Makati City 5-Sep-06 31-Dec-08 Lot 1 Blk 3 Home Sweet Home Village, San Bartolome, Novaliches, Quezon 2327 VILMA L. ALDEA City 5-Sep-06 31-Dec-08

Room 209 Union Square Condominium 2328 CEDILLA, VILLAREY AND ASSOCIATES 1, 15th Avenue, Cubao, Quezon City 5-Sep-06 31-Dec-08 Room 302 NCCP Building, 879 EDSA, Bd. Res. No. 51 dtd. 2329 CENTENO, CRUZ & ASSOCIATES Quezon City Sept. 5, 2006 31-Dec-08 1-Jan-09 31-Dec-11 67 Malaya Street, Sta. Mesa Heights, 2330 SANCHEZ LOZADA & COMPANY Quezon City 5-Sep-06 31-Dec-08 Room 2H Enriqueta Building, 422 N. S. Amoranto Cor., D. Tuazon Sts., Quezon 2331 PAZ AND PAZ City 5-Sep-06 31-Dec-08 Purok 4, Poblacion Barobo, Surigao del 2332 ARMANDO ISMAEL D. SIEGA Sur 8-Sep-06 31-Dec-08

2333 DOREEN B. TUMANGOB San Antonio Tubod, Lanao del Norte 8-Sep-06 31-Dec-08 Bd. Res. No. 53 dtd. 2334 EDGARDO L. CHAVEZ 23 Arayat Street, Mandaluyong City Sept. 8, 2006 31-Dec-08 1-Jan-09 31-Dec-11 19 South Sanitary Camp, Baguio City 2335 FRANCISCO R. FRANCO 2600 8-Sep-06 31-Dec-08 Blk 3 TRIAD Magsaysay Street, Talisay 2336 GERRY A. QUILES City, Negros Occidental 8-Sep-06 31-Dec-08 Room 208 Martinez Bldg., 378 2337 GONZALO R. NEBRES, JR. Dasmariñas Street, Binondo, Manila 8-Sep-06 31-Dec-08 Ground Floor, Ramos Building, No. 345 2338 JEAN G. MEJIA Carlatan, San Fernando City, La Union 8-Sep-06 31-Dec-08

Page 70 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of November 30, 2008

PREVIOUS ACCREDITATION REG. BR. NO. EXPIRY V A L I D I T Y REMARKS NO. NAME OF FIRM ADDRESS DATE DATE From To

2339 JOCELYN L. QUING 811-D Padilla St., San Miguel, Manila 8-Sep-06 31-Dec-08 Block 58 Lot 38/40 Lark Street, Countryhomes Subdivision, Cabantian, 2340 JOSEPHINE L. SILVOSA Buhangin, Davao City 8-Sep-06 31-Dec-08

2341 KATRINA ISABEL C. PASIA Purok 5, Casisang, Malaybalay City 8-Sep-06 31-Dec-08 No. 12 Clover Street, F & E de Castro 2342 LARRY Q. SOLIS Village, Aniban, Bacoor, Cavite 8-Sep-06 31-Dec-08 7-C Capt. Akong Street, Marulas, Bd. Res. No. 53 dtd. 2343 NOEMI S. BONGAY Valenzuela City Sept. 8, 2006 31-Dec-08 1-Jan-09 31-Dec-11 Lot 12 Blk 3, Maris Townhomes, Brgy. 2344 TOMAS O. PAN III San Jose, Antipolo City 8-Sep-06 31-Dec-08 5 Amethyst St., Greenpark Village, 2345 VIRGINIA A. ALDERETE Cainta, Rizal 8-Sep-06 31-Dec-08 23 C. Zaragosa Street, BF Resort 2346 ZENAIDA MAGTIRA-CAJUCOM Village, Talon II, Las Piñas City 8-Sep-06 31-Dec-08 Blk 1 Lot 5 15th Street, Golden Gate 2347 EMILIE B. BIGBIG Subd., Talon 3, Las Piñas City 8-Sep-06 31-Dec-08 11-A Scout Madriñan St., South 2348 FRANCISCO C. CUA Triangle, Quezon City 8-Sep-06 31-Dec-08 Lot 26 Blk 21 No. 11 Blueberry St., Goodharvest Park Subd., Phase 2, Zabarte Ave., Novaliches, Quezon City 2349 GINA PINE AGUILAR 1123 8-Sep-06 31-Dec-08 Room 303 NFWC Bldg., J. Escoda Bd. Res. No. 54 dtd. 2350 GLORIA M. FABIA - ZAMORA Street, Malate, Manila Sept. 8, 2006 31-Dec-08 1-Jan-09 31-Dec-11 422 Queens Aisles Street, Queens Row 2351 LILIAN C. BRAZA GARCIA Subd., Bacoor, Cavite 8-Sep-06 31-Dec-08 Lot 8 Blk 4 Phase 3 Marycris Homes, 2352 MARGARITA A. NAPOLES Bucandala 3, Imus, Cavite 8-Sep-06 31-Dec-08

2353 MARILYN TAN ACEJA UY 91-B , Mandaluyong City 8-Sep-06 31-Dec-08

2354 TARRAYA, PAROLE & ASSOCIATES Km. 52 Manila West Road, Tanay, Rizal 8-Sep-06 31-Dec-08 33 Balacbac Road, Sto. Tomas Proper, 2355 SEVERINA B. DE LEON Baguio City 8-Sep-06 31-Dec-08 Unit 1 K Sunvar Condominiu Luna Street, Brgy. Sta. Clara, Pasay City, 2356 ANGELINA S. FAZON - FRANCISCO Metro Manila 8-Sep-06 31-Dec-08 Blk 21 Lot 16 P. Horacio De La Costa Homes III, San Jose Del Monte, 2357 BELINDA B. DE LA CRUZ Bulacan 8-Sep-06 31-Dec-08

2358 CHRISTINE C. HUI 29 Cetacio Street, Quezon City 8-Sep-06 31-Dec-08 Batangas Bay Terminal Inc., 2224 Chino Roces Ave., Brgy., Bangkal, Bd. Res. No. 55 dtd. 2359 DANTE M. ALVAREZ Makati City Sept. 8, 2006 31-Dec-08 1-Jan-09 31-Dec-11 Blk 49 Lot 1 Robinsons Home East, 2360 EDUARDO D. IGNACIO Antipolo City 8-Sep-06 31-Dec-08 Bd. Res. No. 55 dtd. 2361 ELAINE JANE TE SABADO 12 Daproza St., General Santos City Sept. 8, 2006 31-Dec-08 1-Jan-09 31-Dec-11 Blk 8 Lot 57 Beverly Hills St., South 2, San Marino Subd., Brgy. Salawag, Bd. Res. No. 55 dtd. 2362 GEORGE BAHILLO IBAY Dasmariñas, Cavite Sept. 8, 2006 31-Dec-08 1-Jan-09 31-Dec-11

2363 NASSER C. ACURAM 472 Turno, Dipolog City 8-Sep-06 31-Dec-08 Bd. Res. No. 55 dtd. 2364 NATALIA DE BELEN SABADO 12 Daproza St., General Santos City Sept. 8, 2006 31-Dec-08 1-Jan-09 31-Dec-11 Blk 2 Lot 20, Adelina I, San Pedro, 2365 NELIA M. PINCA - ACHERO Laguna 8-Sep-06 31-Dec-08

2366 RUFINA S. SULIT - SALAS 26 Highway, Brgy. Sico, Lipa City 8-Sep-06 31-Dec-08

516 Cordillera Street, Brgy. Highway Bd. Res. No. 55 dtd. 2367 I. A. CANCINO JR. & CO. Hills, Mandaluyong City Sept. 8, 2006 31-Dec-08 30-Oct-08 31-Dec-11 163 Scorpio St., Pag-ibig Homes, 2368 JOSE B. MACUTO Catalunan Grande, Davao City 8-Sep-06 31-Dec-08 Rm. 219 Doña Segunda Bldg., C.M. 2369 JOSE ISAGANI M. LACSON Recto St., Davao City 8-Sep-06 31-Dec-08

2370 KRISTINE RONQUILLO MANGALIAG 134 Scout Barrio, Baguio City 8-Sep-06 31-Dec-08 113 Brightred Street, Lower Q. M. 2371 PELAGIA A. BLETRAN Baguio City 8-Sep-06 31-Dec-08

Page 71 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of November 30, 2008

PREVIOUS ACCREDITATION REG. BR. NO. EXPIRY V A L I D I T Y REMARKS NO. NAME OF FIRM ADDRESS DATE DATE From To Mercado Street Purok 8 Barangay Tinago, City of Ligao 4504, Province of 2372 RENATO M. LETADA Albay 8-Sep-06 31-Dec-08 143 Emerald St., Filoville Subd., 2373 ROMEO S. AMPARO Calauag, Naga City 4400 8-Sep-06 31-Dec-08 Bd. Res. No. 59 dtd. 2374 ANITA S. BUENCAMINO Ilawod, Camalig, Albay Sept. 8, 2006 31-Dec-08 1-Jan-09 31-Dec-11 No. 02 A. Yakal St., Sionson Subd., 2375 DEMOSTHENES B. GAVINO Brgy. San Vicente Malolos, Bulacan 8-Sep-06 31-Dec-08 Blk 2 Lot 6 Phase 3 Villa Remedios, 2376 FRANCISCO M. BASA, JR. Halang, Calamba, Laguna 8-Sep-06 31-Dec-08 9876 Mr. Isaros St., Umali Subd., Los 2377 GENARO A. VERUASA Baños, Laguna 8-Sep-06 31-Dec-08 20 Sto. Cristo Street, San Antonio 2378 HERMINIO P. CABATO Valley XI, Sucat, Parañaque City 8-Sep-06 31-Dec-08 12 Ferrari St., Fairview Park, Quezon 2379 JEPHTE O. MUNEZ City 8-Sep-06 31-Dec-08 50 8th Avenue West, Bet. J. Teodoro St., A. Del Mundo St., Grace Park, 2380 KATHERINE U. SOBREMONTE Caloocan City 8-Sep-06 31-Dec-08 225-C Kanlaon St., Sta. Mesa Heights, 2381 LIGAYA M. MALABANAN Quezn City 8-Sep-06 31-Dec-08 Blk 5 Lot 5 Malolos St., Primavera 2382 LUCIA MANALO MONTELLANO Homes, Brgy. San Luis, Antipolo City 8-Sep-06 31-Dec-08

2383 MA. TERESA ARTILLAGA - AZUL 345 Villareal Street, Pasay City 8-Sep-06 31-Dec-08 4th Floor, State Center Building, Juan 2384 MARIBETH B. TABBU - GATCHALIAN Luna Street, Binondo, Manila 8-Sep-06 31-Dec-08 Unit 5D-I Electra House, Esteban 2385 NESTOR E. VALERA Street, Legaspi Village, Makati City 8-Sep-06 31-Dec-08 Blk 110 Lot 20 Marigold Lane, Robinsons Homes, San Jose, Antipolo Bd. Res. No. 59 dtd. 2386 RAMON P. QUINDOZA City Sept. 8, 2006 31-Dec-08 1-Jan-09 31-Dec-11 11828 Happiness St., Cityland 2387 ROMEO TUASON Subdivision, Carmosa, Cavite 8-Sep-06 31-Dec-08 Suite No. 05 AMR II Building, Gen. Luna Street, Sabang, Lipa City, 2388 ARTHUR G. FAMATIGAN Batangas 11-Sep-06 31-Dec-08 Blk 26 Lot 20 Libornio Street, Chrysanthemum Village San Pedro, 2389 ANNALIZA BARABAT MACHATE Laguna 11-Sep-06 31-Dec-08 209 Stockholm St., Green Park Village, 2390 ABELARDO P. ANTONIO Manggahan, Pasig City 11-Sep-06 31-Dec-08 Bd. Res. No. 60 dtd. 2391 AILEEN A. MANGUI 812 Batasan Street, Sampaloc, Manila Sept. 11, 2006 31-Dec-08 1-Jan-09 31-Dec-11 Blk 16 Lot 24 Mt. Isarog St., Montevista 2392 CATLEIA O. VALIDA Heights, Taytay, Rizal 11-Sep-06 31-Dec-08 1487 Cruz na Daan, San Rafael, 2393 CORAZON G. SAN MATEO Bulacan 3008 11-Sep-06 31-Dec-08 6th Floor Corinthian Plaza Building, 2394 DOMINGO A. CABANTAN Paseo de Roxas, Makati City 11-Sep-06 31-Dec-08 Lot 11 Blk 1 Topland Ave., Golden Gate 2395 EDGARDO C. MONFORTE Subd., Talon 3, Las Piñas City 11-Sep-06 31-Dec-08

2396 ELOISA A. SAMOZA 226 Onate St., Tanauan City 11-Sep-06 31-Dec-08 2 Delos Angeles Drive, Vista Verde 2397 ERROL D. JAVIER Country Homes, Cainta, Rizal 11-Sep-06 31-Dec-08 Unit 407 Burgundy Westbay Tower, 820 2398 EULOGIA V. ENRIQUEZ Pablo Ocampo St., Malate, Manila 11-Sep-06 31-Dec-08 Km. 14 Mc Arthur Hghway, Malinta, 2399 EVELYN M. DELOS SANTOS Valenzuela City 11-Sep-06 31-Dec-08 133 Artville, San Isidro, Talisay City, 2400 GORDIT ALAN V. BANDOY Cebu 11-Sep-06 31-Dec-08 No. 627 San Francisco Street, Manuyo, 2401 JANE B. GANLOY Las Piñas City 11-Sep-06 31-Dec-08 Rm. 302 STP Building, Dasmariñas St., 2402 JUVY QUIJANO - QUE Binondo, Manila 11-Sep-06 31-Dec-08 18 San Francisco St., Karuhatan, 2403 LOVILLE B. BALGOS Valenzuela City 11-Sep-06 31-Dec-08

2404 MA. ANNA BELEN JARDIN - BRITANICO 3766-A Rizal St., Sorsogon City 11-Sep-06 31-Dec-08 2952 Jose Abad Santos, Sta. Cruz, 2405 MARCELO A. ANGELES, JR. Manila 11-Sep-06 31-Dec-08

Page 72 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of November 30, 2008

PREVIOUS ACCREDITATION REG. BR. NO. EXPIRY V A L I D I T Y REMARKS NO. NAME OF FIRM ADDRESS DATE DATE From To 5 Buensuceso Homes II, Merville, 2406 CONCEPCIN S. PIAS Parañaque City 12-Sep-06 31-Dec-08 30 Urdaneta St., New Intramuros Village, Commonwealth Ave., Quezon 2407 EDITH A. ARCE City 1119 12-Sep-06 31-Dec-08 2nd Floor, Room 209 Doña Ponciano Bldg., Rizal St., San Nicolas, Angeles 2408 LIRNA P. TIATCO City 2009 12-Sep-06 31-Dec-08 612-A Philip St., Annex 41 Sunvalley, 2409 MA. ENCARNACION M. GOLDING Parañaque City 12-Sep-06 31-Dec-08 Bd. Res. No. 61 dtd. 2410 ROLANDO S. SUMALAGUE, JR. 40 Aguilar St., SFDM, Quezon City Sept. 12, 2006 31-Dec-08 1-Jan-09 31-Dec-11 Zone 3 Brgy. Banay-Banay Lipa City, 2411 RUBYLYN ORTEGA REYES Batangas 12-Sep-06 31-Dec-08 Vinsons Avenue, Poblacion II, Vinzons, 2412 MARILOU B. BUENA - JEREZ Camarines Norte 12-Sep-06 31-Dec-08

2413 MIKE A. LUCIAP 108 Bokawkan Road, Baguio City 12-Sep-06 31-Dec-08 1 Caroline Extn., Sierra Homes, Caroline Extn., Pleasant View Subd., 2414 NILO M. TARIN Tandang Sora, Quezon City 1116 12-Sep-06 31-Dec-08 5527 M. H. Del Pilar St., La Huerta, 2415 RAFAELA TARUC - ESCUADRO Parañaque City 12-Sep-06 31-Dec-08

2416 RENATO S. ANG 136 Yakal Street, Makati City 12-Sep-06 31-Dec-08 Lot 15 Lopez Subdivision Victorias, 2417 RIZALITO L. DONIO Negros Occidental 12-Sep-06 31-Dec-08 39-C Mapagmahal St., Kamias, Quezon 2418 ROMEO E. YAP City 12-Sep-06 31-Dec-08 3 Capri Street, Village East Sto. 2419 TERESITA A. SY Domingo, Cainta, Rizal 12-Sep-06 31-Dec-08

2420 VIC ROY S. ORDINARIO 851 P. Noval St., Sampaloc, Manila 12-Sep-06 31-Dec-08 Benavidez Garden Condominium 1198 2421 WILFREDO C. CENIDO Benevidez St., Sta. Cruz, Manila 12-Sep-06 31-Dec-08

Room 307 Assumpta Building, Mercado 2422 A. SANCHEZ, L. DAVID AND COMPANY St., City of San Fernando, Pampanga 12-Sep-06 31-Dec-08 98 Martin Posadas Avenue, San Carlos 2423 ALFREDO R. VICENTE City, Pangasinan 12-Sep-06 31-Dec-08 58 Amelita St., BF Homes, Almanza Bd. Res. No. 63 dtd. 2424 ANTONIO C. MENCIAS Dos, Las Piñas City Sept. 12, 2006 31-Dec-08 1-Jan-09 31-Dec-11 Suite 219 Yusay Building, Araneta 2425 CRISPIN S. SUMAGAYSAY, JR. Street, Bacolod City 12-Sep-06 31-Dec-08

229 Peacock Street, Countryside Village, Brgy. Sun Valley, Parañaque 2426 CLODUALDO M. SEBASTIAN City 12-Sep-06 31-Dec-08 3rd Floor, Quepe Building, 1404 Rizal Avenue cor. Bambang, Sta. Cruz, 2427 EDUARDO G. CALLANTA Manila 12-Sep-06 31-Dec-08

2428 IMELDA VALDEZ SOLIVEN Paypayad, Candor City, Ilocos Sur 12-Sep-06 31-Dec-08 JC - 225 Km. 5 Pico, La Trinidad, 2429 JENNY A. TABDI Benguet 12-Sep-06 31-Dec-08

2430 LEONARDO G. MIRANDA, JR. Adecor Village, Maco, Comval Province 12-Sep-06 31-Dec-08

Accreditation of Lindy BACONGA, PATRIANA, ROSALIJOS & 2nd Floor, ORODEC Bldg., C. Pacana Patriana was cancelled by CO. & Tiano Bros. Sts., 9000 Cagayan de BOA in favor of this 2431 (Formerly: LINDY C. PATRIANA - Partner) Oro City 12-Sep-06 31-Dec-08 partnership. 4 Bernardo Street, Sumilang Subd., 2432 MA. THERESA A. ABCEDE Valenzuela City 12-Sep-06 31-Dec-08 Road 2, Don Julio Subd., Aganan, 2433 NELSON J. HIPE Pavia, Iloilo 12-Sep-06 31-Dec-08 Unit 1208 BSA Suites, 103 C. Palanca 2434 OFELIA C. FLORES St., Legaspi Village, Makati City 12-Sep-06 31-Dec-08 Blk 1 Lot 14 Max's Village, Molino IV, 2435 RICARDO R. MARTILLANA Bacoor, Cavite 12-Sep-06 31-Dec-08 Capitol Road, San Jose Balanga City, 2436 ROSARIO D. CALVENTO - DASIG Bataan 12-Sep-06 31-Dec-08

Unit D, West Santiago St., Paltok, San 2437 BENITEZ & ASSOCIATES Francisco Del Monte, Quezon City 1105 12-Sep-06 31-Dec-08

Page 73 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of November 30, 2008

PREVIOUS ACCREDITATION REG. BR. NO. EXPIRY V A L I D I T Y REMARKS NO. NAME OF FIRM ADDRESS DATE DATE From To 112 Limaco St., Labrador Subd., San 2438 TITA R. CALUMBA-POTENCIANO Antonio, Biñan, Laguna 3-Nov-06 31-Dec-08 1805 Cityland Condominium, 10 Tower II, 6817 H. V. Dela Costa St., Salcedo 2439 ARIEL D. GONZALES Village, Makati City 3-Nov-06 31-Dec-08

2440 EVELYN S. BAÑEZ 290 Road I, Pag-asa Quezon City 3-Nov-06 31-Dec-08 1079 St. Mathew St., Villa De Lipa Bd. Res. No. 76 dtd. 2441 JOEL M. RAZ Subd., Maraguoy, Lipa City Nov. 3, 2006 31-Dec-08 1-Jan-09 31-Dec-11 79-C Olive St., SSS Village, 2442 MA. TERESITA T. BUCCAT Concepcion II, Marikina City 3-Nov-06 31-Dec-08 Blk 43 Lot 16 Soldiers Hills Village, 2443 MARILOU A. DE VILLA Muntinlupa City 3-Nov-06 31-Dec-08 1117 Tomas Mapua St., Sta. Cruz, 2444 PHILIP C. VELASCO Manila 3-Nov-06 31-Dec-08

4875 Durbar St., Near Corner Makati 2445 ACOSTA, DEL ROSARIO & ASSOCIATES Ave., Makati City 3-Nov-06 31-Dec-08 Rm. 205 Remedios Building, 55 A. Roces Avenue, Laging Handa, Quezon 2446 DELIO I. SAMULDE & ASSOCIATES City 6-Nov-06 31-Dec-08 Blk 12 Lot 17 Woodland Subd., 2447 J. V. JIMENEZ & ASSOCIATES Malagasang I-A, Imus, Cavite 4103 10-Nov-06 31-Dec-08 1008 Phase I, Brgy. Halang, Calamba 2448 ARACELI M. BRANZUELA City, Laguna 10-Nov-06 31-Dec-08 200 Amethyst St., Cor. Greenheights Subd., San Bartolome, Novaliches, Bd. Res. No. 82 dtd. 2449 ARDEN D. RETALES Quezon City Nov. 10, 2006 31-Dec-08 1/1/2009 31-Dec-11 150 Biak -na-bato St. Sta. Mesa 2450 ELENITA M. REYNA Heights Quezon City 10-Nov-06 31-Dec-08 169 Bautista St., Bombongan, Morong, 2451 ERNESTINA S. CALIOS Rizal 10-Nov-06 31-Dec-08 Unit K 3rd Floor, Westgate Tower Investment Drive, Madrigal business 2452 ESTHER P. EUROPA Park, Ayala Alabang, Muntinlupa City 10-Nov-06 31-Dec-08 32 F. Nicolas Street, Niugan, Malabon 2453 GLORIA D. SANTILLAN - GARCIA City 10-Nov-06 31-Dec-08 15 21st Avenue, Brgy. Tagumpay, 2454 REY Z. LOZADA Cubao 1109 Quezon City 10-Nov-06 31-Dec-08 170 Talisay St., Bunlo, Bocaue, 2455 VICTORIA B. GONZALES II Bulacan 10-Nov-06 31-Dec-08

1001 Annapolis Wilshire Plaza, Annapolis St., Greenhills, San Juan, 2456 ABRAHAM S. HIPOLITO Metro Manila 10-Nov-06 31-Dec-08 114 Peralta St., Consuelo sur, San 2457 AHMIELLE D. SALAZAR Marcelino, Zambales 2207 10-Nov-06 31-Dec-08 Blk 73 Lot 23 Inang Bayan St., Lagro 2458 IMPERATRIZ A. MANZANO - SEVILLA Novaliches, Quezon City 10-Nov-06 31-Dec-08 189 Adarna St., Margelo Subd., Bayan Bd. Res. No. 83 dtd. 2459 LORNA MEDINA - DAVID Luma, Imus, Cavite Nov. 10, 2006 31-Dec-08 1-Jan-09 31-Dec-11 Rm. 215 SJB Condominium, Panay 2460 MANUEL T. VELUZ, JR. Avenue, Quezon City 10-Nov-06 31-Dec-08 Suite 18, SF Midland Plaza, M. Bd. Res. No. 83 dtd. 2461 RODELIO A. SILVA Adriatico St., Ermita, Manila Nov. 10, 2006 31-Dec-08 1-Jan-09 31-Dec-11

BUCTOLAN SALDIVAR LEMSIC AND No. 11 Blk 1 Lot 2 Sitio 2, Western Bd. Res. No. 83 dtd. 2462 COMPANY Bicutan, Taguig City Nov. 10, 2006 31-Dec-08 1-Jan-09 31-Dec-11

2463 FANGASAN & YODONG Poblacion, Bontoc, Mountain Province 10-Nov-06 31-Dec-08

2464 ADRIAN R. ONGOG Bell, Magarao, Camarines Sur 10-Nov-06 31-Dec-08 Lot 2 Blk 12 Ramaida Village, 2465 CIELO N. DAIT Concepcion Grande, Naga City 10-Nov-06 31-Dec-08 3 Emerald Street, Camella Homes II-C, 2466 ERNESTO A. CALALUAN Bacoor, Cavite 10-Nov-06 31-Dec-08

2467 ISRAEL G. DOMINGO 225 Barangay Canan, Paniqui, Tarlac 10-Nov-06 31-Dec-08 3A - 14 Porta Vaga Annex Session 2468 MARCIAL V. ESQUEJO Road, Baguio City 10-Nov-06 31-Dec-08 718 Quirino Hi-way, San Bartolome, Bd. Res. No. 84 dtd. 2469 REYMUNDO C. CUTIA Quezon City Nov. 10, 2006 31-Dec-08 1-Jan-09 31-Dec-11 Unit 2, 2nd Floor, E. Apo Building, 244 , Brgy. Tandang 2470 ROMMEL R. CORIA Sora, Quezon City 10-Nov-06 31-Dec-08

Page 74 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of November 30, 2008

PREVIOUS ACCREDITATION REG. BR. NO. EXPIRY V A L I D I T Y REMARKS NO. NAME OF FIRM ADDRESS DATE DATE From To 399 Aguilar Compound, Talon, Las 2471 WILFREDO A. HANS Piñas City 10-Nov-06 31-Dec-08

2472 ALEX S. LIPAE 145 Rizal St., Mati, Davao City 10-Nov-06 31-Dec-08 2nd Floor, Pereyras Bldg., Pioneer 2473 MARIA LINA F. BAURA Ave., Tagum City 10-Nov-06 31-Dec-08 Blk 8 Lot 13 Carnation St., Sprinville Gardens 2, Camella Homes, Molino 3, 2474 MELINDA B. CEMENTE Bacoor, Cavite 4102 10-Nov-06 31-Dec-08 3792-E Mascardo St., Brgy. Santa 2475 MOISES S.J. SAN BUENAVENTURA Cruz, Makati City 10-Nov-06 31-Dec-08 Rm. 213 West East Bldg., 815 S. Reyes 2476 PERLA C. DIZON St., Sta. Cruz, Manila 10-Nov-06 31-Dec-08 6th Floor, LTA Bldg., 118 Perea St., 2477 RONESA D. BUQUIRON Legaspi Village, Makati City 10-Nov-06 31-Dec-08 Unit 602 Ma. Trinidad Building, T. M. 2478 ANNA LISSA C. MILLAN Kalaw Street, Ermita, Manila 10-Nov-06 31-Dec-08 No. 16 16th St., Pacita complex, San Bd. Res. No. 86 dtd. 2479 BERNARDITA M. LOZADA - SOLIS Pedro, Laguna Nov. 10, 2006 31-Dec-08 1-Jan-09 31-Dec-11 136 M. L. Quezon Avenue, San Isidro, Bd. Res. No. 86 dtd. 2480 EFREN B. BAUTISTA Angono, Rizal 1930 Nov. 10, 2006 31-Dec-08 1-Jan-09 31-Dec-11

298 Nazareno St, San Antonio Valley 6, 2481 ELMIE P. MELU - GODORNES Barangay San Isidro, Parañaque City 10-Nov-06 31-Dec-08

Unit 39 New Manila Galleria ownhomes, 2482 MARIA VICTORIA R. EMATA 14th St., New Manila, Quezon City 10-Nov-06 31-Dec-08 TA 101, Sta. Mesa Gardenville 2483 MONA G. DE LEON Condominium, Sta. Mesa, Manila 10-Nov-06 31-Dec-08 15 Florencio St., Reynar Subdivision, 2484 RAMON S. TAJAN Banlat, Tandang Sora, Quezon City 10-Nov-06 31-Dec-08 217 Canton Avenue, Brookside Hills, 2485 ALICIA I. LEAÑO Cainta, Rizal 29-Nov-06 31-Dec-08 Unit 311 CK Business Center, Mile Long Building, Amorsolo St., Cor. 2486 ACLAN CAILLES LO & CO. Herrera St., Legaspi Village, Makati City 10-Nov-06 31-Dec-08 1089 Zone VI, Sitio Balas, San Isidro, 2487 BENIGNO L. GALANG Tarlac City 10-Nov-06 31-Dec-08 Blk 46 Lot 3 Kapuluan Road, Phase II C- 3, Karangalan Village, Manggahan, 2488 EDNA J. CARANDANG Pasig City 1611 10-Nov-06 31-Dec-08 Blk 1 Lot 2 Phase 5 Diamond Village, 2489 EVELYN O. GALDONES Central, Imus, Cavite 10-Nov-06 31-Dec-08 7 Magnolia St., DRJ Village, Sauyo, 2490 FLORENCE G. GALLARDO Novaliches, Quezon City 10-Nov-06 31-Dec-08

2491 GERARDO M. GAVINA 2828 M. Hizon St., Sta. Cruz, Manila 10-Nov-06 31-Dec-08 Room 3 2nd Floor, PVL Bldg., 5 2492 HENRY I. MIRAFLOR Penaransa St., Legaspi City 10-Nov-06 31-Dec-08 Blk 6 Lot 14 Tousam St., Camella- Woodhills, Brgy. San Antonio, San 2493 MA. LOURDES ARROYO - DE GUZMAN Pedro, Laguna 10-Nov-06 31-Dec-08

Room 626 Downtown Center Bldg., 516 Bd. Res. No. 87 dtd. 2494 NELSON T. FRIVALDO Quintin Paredes St., Binondo, Manila Nov. 10, 2006 31-Dec-08 1-Jan-09 31-Dec-11 81 Mahogany Road, Pilar Village, Las 2495 NESTOR MARIO S. CABAUATAN Piñas City 10-Nov-06 31-Dec-08 Room 401 Rudjen Bldg., Shaw 2496 GRAJO & ASSOCIATES Boulevard, Pasig City 10-Nov-06 31-Dec-08 U9 5th Floor, San Jose Condominium, 119 Sct. Fernandez St., Diliman, 2497 VILLADAREZ, CRUZ AND CO. Quezon City 10-Nov-06 31-Dec-08 Blk 6 Lot 5 Amethyst St., Anros Subd., 2498 ALFONSO S. GONZALES Tagapo, Sta. Rosa, Laguna 10-Nov-06 31-Dec-08 248-D Dolores Building, Macarthur Bd. Res. No. 88 dtd. 2499 ANGELITO M. PADILLA Highway, Dau, Mabalacat, Pampanga Nov. 10, 2006 31-Dec-08 1-Jan-09 31-Dec-11 Padjak Bongao, Bagay Street, Bongao, 2500 ANTONIETTA G. HO - ZACARIAS Tawi-Tawi 10-Nov-06 31-Dec-08

2501 CESAR B. RIVERA 130 A. Mabini Street, Mandaluyong City 10-Nov-06 31-Dec-08 89 Apollo IV, Moonwalk Village, Talon 2502 CLARITA MARCOS TORRES V, Las Piñas City 10-Nov-06 31-Dec-08 19 Primarose South Greenheights 2503 EDUARDO P. SANTILLAN Village, Muntinlupa City 10-Nov-06 31-Dec-08

Page 75 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of November 30, 2008

PREVIOUS ACCREDITATION REG. BR. NO. EXPIRY V A L I D I T Y REMARKS NO. NAME OF FIRM ADDRESS DATE DATE From To 193 Sumulong Hi-way, Mayamot, 2504 EPIFANIA S. BAGUIO Antipolo City 10-Nov-06 31-Dec-08

2505 EVAGELINE F. FETICIO 884 Palawan Street, Sampaloc, Manila 10-Nov-06 31-Dec-08 Blk 11 Lot 34-A Phase 3 Holiday Homes Subd., San Antonio, San Pedro, 2506 EVELYN J. CAPARROSO Laguna 10-Nov-06 31-Dec-08

2nd Floor Oregon Bldg., San Jose Drive, Poblacion Alaminos City, 2507 HENRY R. ONIA Pangasinan 2404 10-Nov-06 31-Dec-08 Room 209 AJI Building, General Luna 2508 FATIMA T. PERALTA Street, Iloilo City 10-Nov-06 31-Dec-08 27 Simeo Lacson Street, Gloria Heights 2509 LUZVIMINDA H. MORENO Subdivision, Antipolo City 10-Nov-06 31-Dec-08 Unit 3201-B East Tower, Phil. Stock Exchange Center Exchange Road, 2510 OSWALDO C. SANTOS Ortigas Center, Pasig City 10-Nov-06 31-Dec-08 33 Kentucky Cor. Marinduque Sts., 2nd 2511 RODOLFO R. AGLERON Floor, SFDM, Quezon City 1105 10-Nov-06 31-Dec-08 124 Stockhol St., Green Park Village, 2512 SATURNINO V. LARIRIT Manggahan, Pasig City 1612 10-Nov-06 31-Dec-08

2513 TERESITA B. CALUAG Liang, City of Malolos, Bulacan 10-Nov-06 31-Dec-08

2514 ZOSIMO M. ESPIRITU 2159 , Malate, Manila 10-Nov-06 31-Dec-08 37 Sandoval Avenue, Pinagbuhatan, 2515 AMOR B. SANDE Pasig City 10-Nov-06 31-Dec-08 339 Landcom Village, Mindanao Ave., 2516 EMMA TAN LUCERO Tandang Sora, Quezon City 10-Nov-06 31-Dec-08

Blk 4 Lot 2 Jerusalem Street, Camella Homes Classic I, Barangay BF Pilar, 2517 ERNEST REYNALD L. TAN Las Piñas City 10-Nov-06 31-Dec-08 107 Ozoa Bldg., C.M. Recto St., Davao 2518 IMELDA S. TAN City 10-Nov-06 31-Dec-08 7861 Lopez Jaena St., San Dionisio, 2519 JOSELITO S. ATIENZA Parañaque City 10-Nov-06 31-Dec-08 421 R. Palma St., San Pedro, Morong, 2520 JUANITO D. SAN JUAN Rizal 10-Nov-06 31-Dec-08 15 Palmera St., Gloria III Subd., Culiat, Bd. Res. No. 89 dtd. 2521 MARIETTA P. BANCALE Tandang Sora, Quezon City Nov. 10, 2006 31-Dec-08 1-Jan-09 31-Dec-11 Bd. Res. No. 89 dtd. 2522 MAY LASPIÑAS LIM 80 N Apo St., Mandaluyong City Nov. 10, 2006 31-Dec-08 1-Jan-09 31-Dec-11 18 Quezon Blvd. Ext., Malasuqui, 2523 ROWENA A. MONTEMAYOR Pangasinan 10-Nov-06 31-Dec-08 364 General Luna Street, Zone II, 2524 RUDY F. SOMBRITO Villasis, Pangasinan 10-Nov-06 31-Dec-08 Room 201 Royal Regent Bldg., 5085 Filmore Cor. Einthoven St., Brgy. 2525 KARINGAL, SANTOS & ASSOCIATES Palanan, Makati City 1235 10-Nov-06 31-Dec-08 2nd Floor, Greenfield Bldg., 750 Shaw Bd. Res. No. 89 dtd. 2526 ZUÑIGA, TUPUE & COMPANY Boulevard, Mandaluyong City Nov. 10, 2006 31-Dec-08 1-Jan-09 31-Dec-11 Lot 8 Blk 12 Don Carlos Village, Pasig 2527 AMANDO B. ABITRIA, JR. City 16-Nov-06 31-Dec-08 23 Yakal St., Villa Luisa Homes I, San 2528 DIVINA GRACIA D. ARABIT - JAVIER Agustin III Dasmariñas, Cavite 16-Nov-06 31-Dec-08 121 Libya Ext., Marikina Greenheights, Bd. Res. No. 91 dtd. 2529 FILOMENA R. SANCHEZ Nangka, Marikina City Nov. 16, 2006 31-Dec-08 1/1/2009 31-Dec-11 36 Rockville Ave., San Bartolome, 2530 GUILLERMO A. GATDULA, JR. Novaliches, Quezon City 16-Nov-06 31-Dec-08

2531 HOMER B. MORAN 194 Mayon St., La Loma, Quezon City 16-Nov-06 31-Dec-08 37-E Dr. Sixto Antonio Avenue, 2532 JERALDO V. LAZANO Maybunga, Pasig City 1607 16-Nov-06 31-Dec-08

2533 JOCELYN P. TANGONAN Andarayan, Delfin Albano, Isabela 3326 16-Nov-06 31-Dec-08 78 Ilocos Sur St., Barangay Ramon Bd. Res. No. 91 dtd. 2534 LORENZO C. MEDIONA, JR. Magsaysay, Quezon City Nov. 16, 2006 31-Dec-08 1-Jan-09 31-Dec-11 7 Primerose Road, Talon Village, Las 2535 LUISTA S. CORREA Piñas City 16-Nov-06 31-Dec-08 Blk 29 Lot 25 Dela Costa St., Town & Country West Subd., Bo. Molino, 2536 MAXIMO S. OMIDO, JR. Bacoor, Cavite 16-Nov-06 31-Dec-08

Page 76 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of November 30, 2008

PREVIOUS ACCREDITATION REG. BR. NO. EXPIRY V A L I D I T Y REMARKS NO. NAME OF FIRM ADDRESS DATE DATE From To Unti F, No. 2 Lands St., Corner Visayas 2537 REDENTOR A. DELA TORRE Avenue, Diliman, Quezon City 16-Nov-06 31-Dec-08 Bd. Res. No. 91 dtd. 2538 VIRGILIO T. ONG 1007 U. N. Avenue, Ermita, Manila Nov. 16, 2006 31-Dec-08 1-Jan-09 31-Dec-11 2nd Floor, Doña Apolonia Building, No. 2539 D. O. IBAY AND CO. 33 Kamias Road, Quezon City 16-Nov-06 31-Dec-08 Blk 12 Lot 19 Fleu De Lis St., Capitol Parkhomes II, Novaliches, Kaloocan 2540 AMY P. MOLIN City 16-Nov-06 31-Dec-08

2541 EUTIQUIO F. FAMATIGAN 21 T. M. Kalaw St., Lipa City 16-Nov-06 31-Dec-08 1415 Cityland 10 Tower I, Dela Costa 2542 FILIPINA G. ALFAFARA St., Salcedo Village, Makati City 16-Nov-06 31-Dec-08

2543 GYNNYN G. GUMBAN Brgy. Maliao, Pavia, Iloilo 16-Nov-06 31-Dec-08 1042 A. H. Lacson St., Sampaloc, Bd. Res. No. 90 dtd. 2544 IMELDA M. VALDEZ - BAUTISTA Manila Nov. 16, 2006 31-Dec-08 1-Jan-09 31-Dec-11 Rm. 26 2nd Floor, Iloilo Central Market Bd. Res. No. 90 dtd. 2545 JOHN SA BANQUIRAN Building, Iznart Street, Iloilo City Nov. 16, 2006 31-Dec-08 1-Jan-09 31-Dec-11 Conduelo Community Center, Translink Highway, San Carlos City, negros 2546 JOSIE W. DELIMA Occidental 6127 16-Nov-06 31-Dec-08 6th Floor Northridge Plaza Bldg., 12 Congressional Ave., Brgy. Bahay Toro, 2547 MA. HEIDELIZA H. BATINO 1106 Quezon City 16-Nov-06 31-Dec-08 Suite 204 Young Trade Bldg., Gen. Malvar, Araneta Centre, Cubao, Bd. Res. No. 90 dtd. 2548 MA. VICTORIA R. EUGENIO - MANUEL Quezon City Nov. 16, 2006 31-Dec-08 1-Jan-09 31-Dec-11 282 C. P. Garcia St., Aniban I, Bacoor, 2549 MANUEL S. JOCOSING Cavite 16-Nov-06 31-Dec-08 Blk 2 Lot 4-5 Sacred Heart Subdivision, Paypayad, Candon City, Ilocos Sur 2550 MARIE HOPE E. MALINNAG 2710 16-Nov-06 31-Dec-08 Blk 3 Lot 9 Melon Road, Palmera 6, 2551 MARIO R. RICAFORT Brgy. Dolores, Tatytay, Rizal 16-Nov-06 31-Dec-08 Ping & Lucy Compound, Purok 2, Bd. Res. No. 90 dtd. 2552 NILO M. BURGOS Lodlod, Lipa City Nov. 16, 2006 31-Dec-08 1/1/2009 31-Dec-11

2553 PEDRO N. FANDINOLA Octaviano St., Miagao, Iloilo 16-Nov-06 31-Dec-08

2554 PRIMITIVO G. GALANG 598 Zone 5, Maliwalo, Tarlac City 16-Nov-06 31-Dec-08

2555 PURITA ALAURIN LIÑAN 183 F. Legaspi St., Ugong, Pasig City 16-Nov-06 31-Dec-08 Room 1025 Cityland Shaw Tower, 2556 REYNALDO M. CAPERIÑA Shaw Blvd., Mandaluyong City 16-Nov-06 31-Dec-08 Escobar St., Mercury Bldg., San Jose Bd. Res. No. 90 dtd. 2557 RIA CATACUTAN - RILLORTA City, Nueva Ecija Nov. 16, 2006 31-Dec-08 1/1/2009 31-Dec-11 1046 A. Blumentrit St., Sampaloc, 2558 ROBERTO J. DE CASTRO Manila 16-Nov-06 31-Dec-08 274 M clara St., Cor. Jacinto St., 12th 2559 NORBERTO V. PABUSTAN Avenue Grace Park, Caloocan City 29-Nov-06 31-Dec-08 Blk 6 Lot 2 Macopa St., Casimiro Westville Homes, Phase 2, Ligas, 2560 PEPITA GUILLANO PUEO Bacoor, Cavite 29-Nov-06 31-Dec-08 Room 1, 2nd Floor, Pastor Building, 2561 ARTEMIO LOVERIO E. OCHOCO Real Street, Dumaguete City 29-Jan-07 31-Dec-09 6 Henry Street, Christine Village, Dela 2562 BERNARD JOHN Y. MANALILI Paz Pasig City 29-Jan-07 31-Dec-09 Upper Callurit Bontoc, Mountain 2563 DORIS S. PALANGCHAO Province 29-Jan-07 31-Dec-09 428 7th Street, 11th Avenue, Caloocan 2564 EDGARDO V. FULLANTE City 29-Jan-07 31-Dec-09 Blk 30 Lot 2 Mt. Arayat Road, 2565 EDITHA F. MAGDAEL Montevista Heights, Taytay, Rizal 29-Jan-07 31-Dec-09 137 Florencia Street, Grace Park 2566 EMERSON M. MATURGO (West), Caloocan City 29-Jan-07 31-Dec-09 15 RSG Gueventhomes Policarpio 2567 ENRIQUE C. CUNANAN Street, San Andres, Cainta, Rizal 29-Jan-07 31-Dec-09 5180 - B Dandan Street, La Huerta, 2568 LORRY C. RAPADAS Parañaque City 29-Jan-07 31-Dec-09 Room 208 Lourdes Building, Miranda 2569 CRESENCIO V. GALANG Street, Angeles City 29-Jan-07 31-Dec-09 67 C. soriano Street, BF Resort Village 2570 JOSE P. MARIANO Talon 2, Las Piñas City 1747 29-Jan-07 31-Dec-09

Page 77 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of November 30, 2008

PREVIOUS ACCREDITATION REG. BR. NO. EXPIRY V A L I D I T Y REMARKS NO. NAME OF FIRM ADDRESS DATE DATE From To 17 St. Rita Corner St. Francisco Street, Perpetual Village, Bagong Tanyag, 2571 LEONARDO C. JUMARANG Taguig City 29-Jan-07 31-Dec-09

MARIA PURIFICACION CARMEN V. 16 Winchester Street, Hillsborough 2572 SEGUI - RAFER Alabang Village, Muntinlupa City 29-Jan-07 31-Dec-09 Blk 9 Lot 14 Phase 2 Andreaville Executive Homes, Salirran, 2573 MARY ROSE A. MANALO Dasmariñas, Cavite 29-Jan-07 31-Dec-09

2574 NAOMI RUTH FEDERIS ORIANA UCCP, 877 West Triangle, Quezon City 29-Jan-07 31-Dec-09 681-K Geronimo Street, Sampaloc, 2575 ROSEMARIE S. CALICA Manila 1008 29-Jan-07 31-Dec-09 516 Quintin Paredes Street, Binondo, 2576 SUNNY JOSE T. FREVALDO Manila 29-Jan-07 31-Dec-09 Blk 10 Lot 26 Kroner Street, Villa 2577 EDGARDO M. MOLINA Carolina I, Tunasan, Muntinlupa City 29-Jan-07 31-Dec-09 1805 Cityland Condominium Tower II, H. V. Dela Costa Street, Salcedo 2578 ERIC C. YUMUL Village, Makati City 29-Jan-07 31-Dec-09 28 Annapolis Street, Cubao, Quezon 2579 SOCORRO B. JIMENEZ City 29-Jan-07 31-Dec-09 1102 Amethyst Street, Golden Land, 2580 TIRSO C. CASTADA Mabiga, Mabalacat, Pampanga 29-Jan-07 31-Dec-09 Penthouse RTJ Building, 3681 Bautista 2581 DAN O. DE LOS REYES St., Palanan, Makati City 29-Jan-07 31-Dec-09 43 Sampaguita St., Sa Pedro 9 Subdivision, Bagbag, Novaliches, 2582 MILA V. MENDOZA Quezon City 29-Jan-07 31-Dec-09

2583 RAMONCITO D. MACARAIG 2234 Beata Street, Pandacan, Manila 29-Jan-07 31-Dec-09 8078-D Honradez St., Olympia, Makati 2584 RENE M. MIJARES City 29-Jan-07 31-Dec-09 Blk 16 Lot 4 Tauros St., Doña Luisa 2585 FLORDELIZA E. BASCONES Village 2, Matina, Davao City 29-Jan-07 31-Dec-09 Phase 1 Blk 10 Lot 25 Amistoso Street, Camella Homes Subdivision, Lawaan, 2586 MICHAEL C. HERMOSADA Talisay City, Cebu 29-Jan-07 31-Dec-09

2587 OLIVIA R. CEA - MENDOZA 2 C Bagumbayan Sur, Naga City 29-Jan-07 31-Dec-09 66 G. Del Pilar St., Brgy. Mag-Ampon, 2588 EUFROCINA B. CONCEPCION Tanay, Rizal 29-Jan-07 31-Dec-09 65 J. P. Ramoy Street, Talipapa, 2589 FLORDELIZA M. DE LA CRUZ Novaliches, Caloocan City 29-Jan-07 31-Dec-09 8 Doña Alicia St., Ina Homes, Better 2590 LUZ G. CLARIN Living Subd., Parañaque City 29-Jan-07 31-Dec-09 55-D Imperial St., Brgy. E. Rodriguez, 2591 MAUREEN JUSTIN F. CUEVAS Cubao, Quezon City 29-Jan-07 31-Dec-09

Rm. 4 Nova Bldg., 15 Susano Road, 2592 MYRNA Y. SIERRA Nova Proper, Novaliches, Quezon City 29-Jan-07 31-Dec-09 No. 6 Josefina St., Almanza, BF 2593 VIRGILIO D. RAMOS Homes, Las Piñas City 29-Jan-07 31-Dec-09

Agbones Flying V Building, Sobrecarey 2594 BOBBY S. AGBONES St., Tagum City, Davao Del Norte 29-Jan-07 31-Dec-09 No. 9 Purok I, Bilusa, Bolton , Davao 2595 CAMILO A. BUTANAS City 29-Jan-07 31-Dec-09 53 Rodriguez St., Philamlife Village, Las 2596 MARLENE SJ. ANGELES - JAVIER Piñas City 29-Jan-07 31-Dec-09 8833 Sampaloc St., San Antonio 2597 MARY ANGELINE S. ONG Village, Makati City, Metro Manila 29-Jan-07 31-Dec-09

2598 RODRIGO C. MENESES 487 San Pedro, San Simon, Pampanga 29-Jan-07 31-Dec-09 14 Platinum St., Rivaridge Subd., Tisa, 2599 CLEOFE KUIZON DELFINO Cebu City 29-Jan-07 31-Dec-09 No. 06 Lime St., SSS Village, Marikina 2600 CRISTETA M. CAMPOS City 29-Jan-07 31-Dec-09 7048 San Antonio, Los Baños, Laguna 2601 ENCARNACION F. BAUTISTA - JAEN 4030 29-Jan-07 31-Dec-09

2602 ERNEST C. BLANCAS 85 Saint Mary St., Cubao, Quezon City 29-Jan-07 31-Dec-09

2603 IRMA M. NAVARRO 121 Poblacion, Bacoor, Cavite 29-Jan-07 31-Dec-09

Page 78 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of November 30, 2008

PREVIOUS ACCREDITATION REG. BR. NO. EXPIRY V A L I D I T Y REMARKS NO. NAME OF FIRM ADDRESS DATE DATE From To Rm. 301 Go Kaa Bldg., No. 55 2604 JACINTO U. YU Dasmariñas St., Tondo, Manila 29-Jan-07 31-Dec-09 No. 130 Dama de Noche St., Pingkian Village, Brgy. Pasong Tamo, Quezon 2605 JOSEPH N. OBANA City 29-Jan-07 31-Dec-09 Blk 1 Lot 16 New Guinea St., Annex 25 2606 MARIA DEBBIE M. YU Betterliving Subd., Parañaque City 29-Jan-07 31-Dec-09 083 Esteban North St., Dalandanan, 2607 ROLANDO C. ACUÑA Valenzuela City 29-Jan-07 31-Dec-09 38-C Lilibeth Street, San Francisco Del 2608 JAY F. BATO monte, Quezon City 29-Jan-07 31-Dec-09 Blk 4 Dadiangas Heights Subdivision, 2609 LUDOVICO B. REYES General Santos City 29-Jan-07 31-Dec-09 131 M. Domingo Street, San Juan, 2610 MA. CRISTINA S. OLANO Metro Manila 29-Jan-07 31-Dec-09

4th Floor Cooperation building, Norlucedec, 108 Bokawkan Road, 2611 NORA B. WALDO Baguio city 29-Jan-07 31-Dec-09 1st Street, Maria Antonio Village, 2612 ROSALINA Y. BERTULFO Labogon, Mandaue City 29-Jan-07 31-Dec-09 Barangay Luciano, Trece Martires City, 2613 ROSALINDA U. BANTOC Cavite 29-Jan-07 31-Dec-09 35 Batulao Street, Holiday Homes II, 2614 FELICIANO O. NIDOY, JR. San Pedro, Laguna 29-Jan-07 31-Dec-09 Jipang Building, Roxas Boulevard, 2615 JERRY F. LIM Pasay City 29-Jan-07 31-Dec-09 Blk 1 Lot 8 Doña Tomasa Subdivision, San Bartolome, Novaliches, Quezon 2616 MICHELLE M. LAURENCIANO City 29-Jan-07 31-Dec-09 106 Golden Lane, Levitown Phase 5, 2617 NORA D. DIVINAGRACIA Barangay Don Bosco, Parañaque City 29-Jan-07 31-Dec-09 JTKC Centre, 2155 Pasong Tamo, 2618 OSCAR S. GUZMAN Makati City 29-Jan-07 31-Dec-09 304-B Kislap Street Plainview, 2619 RICO G. PENAMANTE Mandaluyong City 29-Jan-07 31-Dec-09 No. 3 Chevelle Street, Fairview Park, 2620 DEL ROSARIO, SANTOS & CO. Quezon City 29-Jan-07 31-Dec-09

2621 EDWARDO N. KIDAYAN 45 Purok 3, Dominica Hills, Baguio City 29-Jan-07 31-Dec-09 2099 General Lukban St., Corner 2622 FLORENTINO M. MORALES Raxabago Street, Tondo, Manila 29-Jan-07 31-Dec-09

2623 JANET B. TAN - JAGONOS Punong, Matalom, Leyte 29-Jan-07 31-Dec-09 Room 505 West Trade CenterBldg., 2624 JOHNSON B. GRANADA 132 West Ave., Quezon City 29-Jan-07 31-Dec-09 No. 1503 Loreto Extension, Sampaloc, 2625 MARIA LUNIFLOR B. BELO Manila 29-Jan-07 31-Dec-09 39-G Ofelia Street, Bahay Toro, Project 2626 RAQUEL D. TRANGIA 8, Quezon City 29-Jan-07 31-Dec-09 1527 Jose Abad Santos Ave., Tondo, 2627 ROSARIO H. GAN Manila 29-Jan-07 31-Dec-09 No. 304 Tandang Sora Ave., Brgy. 2628 AYRIN A. FABRE Pasong Tamo, Quezon City 29-Jan-07 31-Dec-09 6th Floor Renaissance Tower F, 2629 DARLENE DALISAY REBONG Ave., Pasig City 29-Jan-07 31-Dec-09

2630 JOSE C. CABALUM, JR. c/o CWC Bldg., Iznart Street, Iloilo City 29-Jan-07 31-Dec-09 3rd Floor, Deniega Bldg., Magsaysay 2631 MARIA ALLEN B. DENIEGA St., Sorsogon City 29-Jan-07 31-Dec-09 2396 Gen. Belarmino St., Bangkal, 2632 MA. LOURDES P. JOSUE Makati City 29-Jan-07 31-Dec-09 Unit 20 Gallera Townhouse, 14 Street, 2633 GALICANO D. AGUSTIN New Manila, Quezon City 29-Jan-07 31-Dec-09 Blk 8 Lot 3 Padre Gomez St., Gabrielle Hills Subd., Tubuan, Silang, Cavite 2634 LEILANI S. TALAY 4118 29-Jan-07 31-Dec-09 Blk 6 Lot 25 Agan East P1, Koronadal 2635 LUCIA BILOGOLO - FRANCISCO City, South Cotabato 29-Jan-07 31-Dec-09 Blk 13 Oliver Street, Goa, Camarines 2636 MA. SOCORRO S. FROYALDE Sur 29-Jan-07 31-Dec-09 150 Gardenia Street, Evergreen Executive Village , Bagumbong, 2637 PENAFRANCIA R. AURELLANO - GUINTU Caloocan City 29-Jan-07 31-Dec-09

Page 79 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of November 30, 2008

PREVIOUS ACCREDITATION REG. BR. NO. EXPIRY V A L I D I T Y REMARKS NO. NAME OF FIRM ADDRESS DATE DATE From To 088 Mayon Street Libis, Binangonan, 2638 URSULITA B. VILLAVERDE Rizal 29-Jan-07 31-Dec-09 Blk 6 Lot 13 Samuel St., Camella 2639 GONZALES AND MATA Classic II, Las Piñas City 29-Jan-07 31-Dec-09 Rm. 302 Pascual Bldg., Quirino Highway, Corner Sarmiento St., 2640 BLOSSOM FAITH S. BOTE Novaliches Quezon City 29-Jan-07 31-Dec-09

2641 HENEDINA C. RAMOS 28 Flores St., Dominga, Pasay City 29-Jan-07 31-Dec-09 53 Drakar St., Villa Corrina Subd., Pasong Tamo, Tandang Sora, Quezon 2642 JOSEFINA C. ADAO City 29-Jan-07 31-Dec-09 7th Floor, Triump Bldg., Quezon Ave., 2643 JOSEPHINE B. VELASCO Quezon City 29-Jan-07 31-Dec-09 48-B Times St., West Triangle, Quezon 2644 JOSUE P. PASIONA City 29-Jan-07 31-Dec-09 Lot 2 Blk 13 Violago Homes, Batasan 2645 LINDA S. ORTIZ Hills, Quezon City 29-Jan-07 31-Dec-09 Unit No. 03 San Isidro Arcade, 128 Doña Soledad Ave., Better Living 2646 MA. LOURDES R. TAN - PEREGRINO Subd., Don Bosco, Parañaque City 29-Jan-07 31-Dec-09 No. 20 Amethyst St., Severina Diamond Subd., Km. 18 South 2647 TIMOTEO A. ACEDO Superhighway 29-Jan-07 31-Dec-09 39 St. Catherine Street, Provident 2648 ZENONA PODELINO - AVILA Village, Marikina City 29-Jan-07 31-Dec-09 118 Feneral Luna Street, Ususan, 2649 ANA VICTORIA G. CARLOS Taguig City, Metro Manila 31-Jan-07 31-Dec-09 Blk 2 Lot 54 Tulip Street, Camella Homes, Classic IV, Barangay Don 2650 IMELDA S. REYES Bosco, Parañaque City 31-Jan-07 31-Dec-09 88 France Street, Better Living 2651 JOSEFINA A. LOMBOY Subdivision, Parañaque City 31-Jan-07 31-Dec-09 Blk 11 Lot 4 Atlanta Street, Southville, 2652 RAMON L. TORRES Biñan, Laguna 31-Jan-07 31-Dec-09 51 Susana Street, Gulod, Novaliches, 2653 RHUFEL T. PASION Quezon City 31-Jan-07 31-Dec-09

2654 SATURNINO G. CONDE Brgy. 50B Youngfield, Tacloban City 31-Jan-07 31-Dec-09

2655 CEÑIDO, CEÑIDO & CO. 44 Cordillera Street, Galas, Quezon City 31-Jan-07 31-Dec-09

2656 ANNABELLE O. BENDICO - BASILIO 16-A Plata Street, Caniogan, Pasig City 31-Jan-07 31-Dec-09 3rd Floor, Bonot Building, 135-C 2657 EDWARD V. FLORIN General Luna St., Naga City 31-Jan-07 31-Dec-09 Unit 201 323 Roosevelt Avenue, San 2658 ELIZABETH TAN - ARQUERO Francisco Del Monte, Quezon City 31-Jan-07 31-Dec-09 No. 03 Magrico Building, J. P. Laurel 2659 MARCIANO D. MAGTIBAY Avenue, Bajada, Davao City 31-Jan-07 31-Dec-09

Blk 4 Lot 17 General Maluar St., Soldier 2660 MATEA A. GAYETA - EXCONDE Hills II, Almanza I, Las Piñas City 31-Jan-07 31-Dec-09

2661 RICARDO G. YAP 612 Ongpin Street, Binondo, Manila 31-Jan-07 31-Dec-09 936 Domingo Compound, Guiwan, 2662 RODRIGO C. MARIANO Zamboanga City 31-Jan-07 31-Dec-09 143-A Mendoza Street, Buting, Pasig 2663 J. BRAVO-M. RUNES & ASSOCIATES City 31-Jan-07 31-Dec-09 Unit 517, 5th Floor Point Plaza I, 112 Panay Avenue, Barangay South 2664 CESAR R. MARCELO Triangle, Quezon City 31-Jan-07 31-Dec-09 A and B Subdivision, Turno, Dipolog 2665 EDGAR D. ESPARAGUERA city 31-Jan-07 31-Dec-09

2666 HILDA U. VAREZ 850 Visayan Ave., Sampaloc, Manila 31-Jan-07 31-Dec-09 Blk 1 Lot 4 St. Augustine Village, Lawa, 2667 JOHNNY G. QUINGCO Calamba City 31-Jan-07 31-Dec-09 2nd Floor, D. Castro Building, San 2668 LILIBETH P. TINDOY Francisco Street, Butuan City 31-Jan-07 31-Dec-09 77 Diamond Street, Teremil 2669 ROSA ROSSINI L. TUBIG - DELA PAZ Subdivision, Mambugan, Antipolo City 31-Jan-07 31-Dec-09 Room 2F EPH Building, 1646 Evangelista / Belarmino Street, 2670 VENERANDA M. REDONDO Bangkal, Makati City 31-Jan-07 31-Dec-09

Page 80 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of November 30, 2008

PREVIOUS ACCREDITATION REG. BR. NO. EXPIRY V A L I D I T Y REMARKS NO. NAME OF FIRM ADDRESS DATE DATE From To 3rd Floor, Lauremar Bldg., 1458 Newton St., Brgy. San Isidro, Makati 2671 EDUARDO S. HERRERA City 31-Jan-07 31-Dec-09 Lot 4 Blk 5 Amethyst, UP Professors 2672 JONATHAN B. NAVALLO Village, Tandang Sora, Quezon City 31-Jan-07 31-Dec-09 5th Street, BF Townhomes, Pajac, Lapu- 2673 MARIO R. TAMIDLES Lapu City 31-Jan-07 31-Dec-09 Suite 3, E. L. Osmeña Building, Pelaez / 2674 RUFINO B. CATACUTAN Colon Sts., Quezon City 31-Jan-07 31-Dec-09 Suite 1805 Cityland 10 Tower 2 HV 2675 REGINALD S. MANALESE Dela Costa St., Ayala, Makati City 19-Feb-07 31-Dec-09 232 San Gregorio St., Barangay I, 2676 LUDIVINIA F. VICTORINO Indang, Cavite 19-Feb-07 31-Dec-09 18th Floor Herrera Tower, 98 V. Rufino Street, Cor. Valero Street, Salcedo 2677 ODSINADA, RIVERA & CO. Village, Makati City 27-Feb-07 31-Dec-09 Suite 209 FMSG Bldg., 9 Balete Drive 2678 HERMINIA J. SACRAMENTO corner 3rd Street, Quezon City 2-Mar-07 31-Dec-09

2679 LERMA M. BULAN 2029 Rizal Ave., Sta. Cruz, Manila 2-Mar-07 31-Dec-09 10 Westbay Shopping Center, Zapote, 2680 MA. CRISTINA U. PIALAN Las Piñas City 2-Mar-07 31-Dec-09 937 Kamagong Street, Poblacion, 2681 MELLANY S. MEÑOZA-VENTO Makilala, North Cotabato 2-Mar-07 31-Dec-09 189 G 28th Avenue East Rembo, 2682 ALMA C. DE LEON Makati City 2-Mar-07 31-Dec-09 318 Morales St., Lolomboy, Rm. M-1 Valgosons Bldg., C. M. Recto Ave., 2683 ANGELITO M. ANDRES Davao City 2-Mar-07 31-Dec-09 14 Rosal Street, Town & Country Executive Village, Marcos Highway, 2684 CYNTHIA ANICAL MOLINA Antipolo City 2-Mar-07 31-Dec-09

2685 LIZA V. UMALI J. Rizal Street, Paete, Laguna 2-Mar-07 31-Dec-09 Blk 7 Lot 10 Gumamela St., Phase 3 Adelina 3, Barangay Sto. Tomas, Biñan, 2686 MANUEL S. SANTOS Laguna 2-Mar-07 31-Dec-09 98 Namagbagan, Sta. Maria, 2687 MARILYN D. DURAN Pangasinan 2-Mar-07 31-Dec-09 40 Oriole St., Francisville Subdivision, 2688 MARLOUIE R. ANYAG Manbugan, Antipolo City 2-Mar-07 31-Dec-09

2689 ROBERT L. BAGALACSA 51 K 8th Street, Kamias, Quezon City 2-Mar-07 31-Dec-09 Pasilio H, Groundfloor, Mendoza Shopping Center, Pilar Street, 2690 ROLANDO E. DELA CRUZ Zamboanga City 2-Mar-07 31-Dec-09 Blk 4 Santa Maria Village, Calapan City, 2691 ALELI C. DUGAN Oriental Mindoro 2-Mar-07 31-Dec-09 24 D1 Rizal St., Centro 10, Tuguegarao 2692 ALETH JOYCE T. CUBACUB City, Cagayan 2-Mar-07 31-Dec-09 Blk 2 Lot 8 Mt. Apo St., Grandvalley 2693 ANDREA B. SUANDING - TORRES Subdivision, Angono, Rizal 2-Mar-07 31-Dec-09 275 - A Honorio Lopez Blvd., Balut, 2694 ANGELITA L. UMALI - ALONZO Tondo, Manila 2-Mar-07 31-Dec-09 27 H. Francisco Street, San Francisco 2695 ELENA GONZALES GALICINAO Del Monte, Quezon City 2-Mar-07 31-Dec-09 3rd Floor Corporate Disbursing Office, PNB Financial Center, Diosdado 2696 MARIA ETHEL A. CRUZ Macapagal Blvd., Pasay City 2-Mar-07 31-Dec-09 Blk 20 Lot 8 Viva Homes Subdivision, 2697 ANALYN P. VALEZ - ICARANOM Salawag, Dasmariñas City 2-Mar-07 31-Dec-09 7288 . Gomez, La Huerta, Parañaque 2698 ELENITA G. TEODORO - GABASAN City 2-Mar-07 31-Dec-09 4 Aplicador St., Dumanlas, Buhangin, 2699 LORENZO G. ACOMPAÑADO Davao City 2-Mar-07 31-Dec-09 No. 8 M. Basibas St., Brgy. Rivera, San 2700 ZENAIDA S. DELA CRUZ Juan, Metro Manila 2-Mar-07 31-Dec-09 Gochan Compound, M. J. Cuenco 2701 MA. DELIA E. ENTERA - SOLMAYOR Avenue, Mabolo, Cebu City 2-Mar-07 31-Dec-09 52 P. Oliveros Street, Barangka Itaas, 2702 ELPIDIO B. VALINO Mandaluyong City 2-Mar-07 31-Dec-09 18 East Avenue Corner V. Luna Road, 2703 JAIME V. DISPO Pinyahan, Quezon City 2-Mar-07 31-Dec-09

Page 81 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of November 30, 2008

PREVIOUS ACCREDITATION REG. BR. NO. EXPIRY V A L I D I T Y REMARKS NO. NAME OF FIRM ADDRESS DATE DATE From To

2704 MA. ELOISA S. GAYAMAT 64 Durian Street, Project 2, Quezon City 2-Mar-07 31-Dec-09

2705 ENRICO S. QUEZADA Ibabao, Agus, Lapu-Lapu City 2-Mar-07 31-Dec-09 66 W. Vinzon Street, Phase 2 BF 2706 EPIMACO V. DENSING III Homes, Parañaque City 2-Mar-07 31-Dec-09 889 Liwayway Street, Luz Village, 2707 JOHANN ERWIN B. BALDERAS Butuan City 2-Mar-07 31-Dec-09 E. Rodriguez Aenue Corner Cepeda 2708 JOSE S. MACAM St., Concepcion I, Marikina City 2-Mar-07 31-Dec-09 Blk 5 Lot 15 Southern Heights I, San 2709 NOEL GABRIEL A. BAUTISTA Pedro, Laguna 2-Mar-07 31-Dec-09 Blk 17 Lot 41 J. P. Rizal St., Citihomes 2710 LLIM, PONCIANO & CO. Subdivision, Molino, Bacoor, Cavite 2-Mar-07 31-Dec-09 Abella & 3rd Streets, Villa Sorabella 2711 CRISANTO F. CASTRO, JR. Concepcion, Grande, Naga City 2-Mar-07 31-Dec-09 Blk 5 Lot 26 Celina Homes 4, Barangay 2712 DAREN B. LABAYAN - MENESES Burgos, Rodriguez 2-Mar-07 31-Dec-09

2713 FLORENDA E. MUNIZ 1728 C. Meneses Street, Paco, Manila 2-Mar-07 31-Dec-09 20 Chico Street, Town and Country 2714 JASMIN T. JUACALLA - PEREZ Executive Village, Antipolo City 2-Mar-07 31-Dec-09 Blk 14 Lot 27 Jacinto Street, Molino 2715 ANITA T. CUARESMA Homes II, Salitran 3, Dasmariñas City 2-Mar-07 31-Dec-09 16 Sinai Street, Hacienda Heights 2716 DELIA C. BENG Village, Concepcion II, Marikina City 2-Mar-07 31-Dec-09 3620 Phase 6-A Barangay Street, Lower Bicutan, Taguig City, Metro 2717 FRANCISCO R. GER, JR. Manila 2-Mar-07 31-Dec-09 1666 , Sta. Cruz, 2718 LURICO M. SARMIENTO Manila 2-Mar-07 31-Dec-09

2719 RICHARD T. BELARMINO F. S. Pajares Avenue, Pagadian City 2-Mar-07 31-Dec-09 2nd Floor, Fair Building, 2079 Madre 2720 ROSEMARIE TAN HERNANDEZ Ignacia St., Malate, Manila 2-Mar-07 31-Dec-09 Pallocan Ae., Pallocan West, Batangas 2721 SHERRYL B. BOOL City 2-Mar-07 31-Dec-09 6 Silay Street, Talayan Village, Quezon 2722 VICENTE C. LIM City 2-Mar-07 31-Dec-09 2nd Floor, L & L Building, Panay 2723 DOMINGO C. BELTRAN, JR. Avenue Corner EDSA, Quezon City 2-Mar-07 31-Dec-09

2724 ANGELA ELOISA M. MALVAR 603 Remedios St., Malate, 1004, Manila 31-Aug-07 31-Dec-09 A. Roxas Street, Poblacion Dos Marilao, 2725 ENRICO T. PIZARRO Bulacan 2-Mar-07 31-Dec-09 3rd Floor, No. 25 Benefits Street, GSIS 2726 GINA S. ICARANOM Village, Project 8, Quezon City 2-Mar-07 31-Dec-09

2727 BERNADETTE M. DIONELA 1 Rizal Extension, Bacolod City 2-Mar-07 31-Dec-09 Blk 8 Lot 26 Everlasting St., Woodstate 2728 CRISTINA VALDEZ IGARTA Village 2, Molino 3, Bacoor, Cavite 2-Mar-07 31-Dec-09 Blk 22 Lot 2 Phase 2 Ciudad De Esperanza Subdivision, Cabantian, 2729 LILIBETH D. GABUTERO Davao City 2-Mar-07 31-Dec-09 2 B Ilang-Ilang Street, Sauyo Road, 2730 RONULFO C. LOMOSCO, JR. Novaliches, Quezon City 2-Mar-07 31-Dec-09

Blk 8 Lot 14 Phase 6, Juana Complex, Barangay San Francisco, Biñan, 2731 ADELAIDA S. VALBUENA - ESPINO Laguna 2-Mar-07 31-Dec-09 208 Dasmariñas Street, Binondo, 2732 ANGELITA A. AYSON Manila 2-Mar-07 31-Dec-09 1248 V. G. Cruz Corner Laon-Laan, 2733 AMELITA A. GARCIA Sampaloc, Manila 2-Mar-07 31-Dec-09 726 Vermillion Street, Agro Homes 2734 BENJAMIN C. ARCIAGA Subdivision, Putatan, Muntinlupa City 2-Mar-07 31-Dec-09 Unit II-B No. 90 San Rafael Street, 2735 CESAR G. AVILA, JR. Mandaluyong City 2-Mar-07 31-Dec-09 1115 Eagle St., Don Mariano Subd., 2736 LEONILA S. JAVIER Cainta, Rizal 2-Mar-07 31-Dec-09 34 Recto Street, Woodsite I, Bahayang, 2737 MELJORIE G. TAMBANILLO - DIZON Pag-asa Subdivision 2-Mar-07 31-Dec-09

2738 ANTONIO C. MARALAG A. Bonifacio Avenue, Marikina City 2-Mar-07 31-Dec-09

Page 82 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of November 30, 2008

PREVIOUS ACCREDITATION REG. BR. NO. EXPIRY V A L I D I T Y REMARKS NO. NAME OF FIRM ADDRESS DATE DATE From To 45 D Bahawan St., Masambong, 2739 ELIZABETH B. SANTIAGO Quezon City 2-Mar-07 31-Dec-09 12 Int. Paez Street, Concepcion, 2740 ISAGANI NORLITO L. BALTAZAR Malabon City 2-Mar-07 31-Dec-09 8th Floor, Victoria Building, 429 United 2741 JOSELITO L. DELA CRUZ Nations Avenue, Ermita, Manila 2-Mar-07 31-Dec-09 2-8 Teacher's Bliss Condo II, 2742 JOY C. CASTRO Balumbato, Quezon City 1106 2-Mar-07 31-Dec-09 No. 1 Banaba Court Subd., Antipolo 2743 ANTONIO R. YAN City 31-Aug-07 31-Dec-09 7 1st Street, Paliparan Subd., 2744 NELIA M. NICOLAS Barangay Sto. Niño, Marikina City 2-Mar-07 31-Dec-09 Door 2 Ponce Apartment, 239 Inigo 2745 NOEL MACARIO S. PONCE Street, Obrero, Davao City 2-Mar-07 31-Dec-09

2746 BONIER V. ROCAFOR Sintorisan, San Antonio Quezon 2-Mar-07 31-Dec-09 40 - Q M. Lozado Street, Pateros, Metro 2747 DENNIS L. ANGELES Manila 2-Mar-07 31-Dec-09 18-A Calderon St., Project 4, Quezon 2748 RAUL C. ADDATU City 2-Mar-07 31-Dec-09 Maunlad, Caingin, Malolos City, 2749 CECILIA C. CATAHAN Bulacan 2-Mar-07 31-Dec-09

Blk 1 Lot 22 Homepoint Village, Phase 2750 CYNTHIA B. BARTOLOME - TUPLANO B, Angono, Rizal 1930 31-Aug-07 31-Dec-09

2751 CYNTHIA Z. DIAZ 2238 Adolfo St., Pandacan, Manila 31-Aug-07 31-Dec-09 Room 416 Burke Bldg., Burke St., 2752 DANILO C. BARROZO Escolta, Manila 31-Aug-07 31-Dec-09 14 Rosal St., Town & Country Exec. 2753 EDGAR H. MOLINA Village, Marcos Hi-way, Antipolo City 31-Aug-07 31-Dec-09 Room 206 BPI Arcade, Nepa Mart, 2754 LILIBETH F. RAMOS Angeles City, Pampanga 31-Aug-07 31-Dec-09 Unit 102, Xavierville Royal Codominium, 61 Xavierville Ave., Loyola Heights, 2755 SEVERINO A. BELARMINO Quezon City 31-Aug-07 31-Dec-09 10 F. Asuncion St., Bo. De La Paz, 2756 CONCEPCION B. ALFONSO Antipolo City 4-Sep-07 31-Dec-09

2757 GERARDO C. BARCELONA 30 Barcelona St., Lucena City 4301 4-Sep-07 31-Dec-09 Suite 23 A Greenbelt Parkplace, 112 Carlos Palanca St., Legaspi Village, 2758 GREG M. VILLEGAS Makati City 4-Sep-07 31-Dec-09 Blk 27 Lot 28 Narra St., Meadowood 2759 IGNACIO SUSANO M. CHUA Exec. Village, Bacoor, Cavite 4-Sep-07 31-Dec-09

2760 MERCEDES C. BARCELONA 30 Barcelona St., Lucena City 4-Sep-07 31-Dec-09 Rm. 220 Dona Consolacion bldg., Gen. Santos Ave., Araneta Center, Cubao, 2761 NORMA R. CUSTODIO Quezon City 4-Sep-07 31-Dec-09 4th Floor, Benpres Bldg., Exchange Road, Corner , Pasig 2762 RONALDO G. DAVID City 4-Sep-07 31-Dec-09

2763 JAIME G. BALMAS 707-B Bantoc St., Tondo, Manila 4-Sep-07 31-Dec-09 4669 Guadalcanal St., V. Mapa, Sta. 2764 JOSEFINA V. SILLONA Mesa, Manila 4-Sep-07 31-Dec-09 35 Censium St., Golden City Subd., 2765 MADELYN L. MESINA Anabu II, Imus, Cavite 4-Sep-07 31-Dec-09

2766 ROGELIO L. ALMORADIE 24 Nirvana St., Tugatog, Malabon City 6-Sep-07 31-Dec-09

2767 ALFONSA FE ALO-LIM Door # 3 # 41 Carlock St., Cebu City 6-Sep-07 31-Dec-09 12 J. Marcelino St., Isadora Hills, Brgy. 2768 DINA AMOR L. DY Holy Spirit, Quezon City 6-Sep-07 31-Dec-09 25 Capetown St., Phase IV, BF homes, 2769 EVELINA F. REYNO International, Las Piñas City 6-Sep-07 31-Dec-09 16 Pearl St., Doña Juliana Subd., 2770 FERDINAND M. SACMAR Rosario, Pasig City, Metro Manila 6-Sep-07 31-Dec-09 Blk 2 Lot 7 Phase 2, Laurel St., Diamond Crest, San Jose Del Monte, 2771 KATHERINE P. DE BOTON Bulacan 6-Sep-07 31-Dec-09 533-D Rev. Aglipay St., Old Zaniga, 2772 MARINELA B. LAFUENTE Mandaluyong City 6-Sep-07 31-Dec-09

Page 83 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of November 30, 2008

PREVIOUS ACCREDITATION REG. BR. NO. EXPIRY V A L I D I T Y REMARKS NO. NAME OF FIRM ADDRESS DATE DATE From To 136-C Halcon St., La Loma, Quezon 2773 MARISSA V. NGO City 6-Sep-07 31-Dec-09 8-D V. Luzon St., GSIS Village, Brgy. 2774 REBECCA L. IBE Sangandaan, Project 8, Quezon City 6-Sep-07 31-Dec-09 1033-H Pat Antonio St., Sta. Mesa, 2775 ROLANDO E. VASQUEZ Manila 6-Sep-07 31-Dec-09 8807 Coral St., Phase 5, Marcelo Green 2776 RUBENCITO M. DEL MUNDO Village, Parañaque City 6-Sep-07 31-Dec-09

2777 VICENTE F. TAN, JR. 1457 A. Maceda St., Sampaloc, Manila 6-Sep-07 31-Dec-09 167 F. Bautista St., Marulas, 2778 ARSENIO P. MAYO Valenzuela City 6-Sep-07 31-Dec-09 Unit 1707 Prestige Tower, F. Ortigas 2779 BENJAMIN I. ESPIRITU Jr., Road Ortigas Center, Pasig City 6-Sep-07 31-Dec-09 3rd Floor, Sia Ko Pio Bldg., Rizal St., 2780 EVELYN P. BIGTAS Legaspi City 6-Sep-07 31-Dec-09 82 Scout Chuatoco St., Roxas District, 2781 JOSEFINA M. DIANCO Quezon City 6-Sep-07 31-Dec-09 12-G P. Tuazon St., Cubao, Quezon 2782 LUCIA O. ALCANTARA City 6-Sep-07 31-Dec-09 742 Vitales St., Malibay, Pasay City, 2783 MAURO T. MANALANGSANG Metro Manila 6-Sep-07 31-Dec-09 Rm. 319 Natividad Bldg., Escolta, 2784 ROGELIO V. GACHE Manila 6-Sep-07 31-Dec-09 3 Int. 2 Plaza Sta. Ines St., Kruz Na 2785 ROSARIO C. BITUN Ligas, Quezon City 6-Sep-07 31-Dec-09 206 Stockholm St., Pasig Green Park 2786 ROSIE M. MOTAS Village, Manggahan, Pasig City 6-Sep-07 31-Dec-09

2787 CLARISA B. SANCHEZ 578 Ventanilla St., Pasay City 6-Sep-07 31-Dec-09 10 R. De Jesus St., Brgy. San Roque, 2788 ERNESTO G. LINDO Antipolo City 6-Sep-07 31-Dec-09 189 Col. S. Cruz St., Balite, Rodriguez 2789 JOCELYN N. CRUZ (Montalban), Rizal 6-Sep-07 31-Dec-09

2790 MA. LORNA G. GRACILLA 2706 B. Dominga St., Malate, Manila 6-Sep-07 31-Dec-09

2791 MANNY E. LOZANO 947 Valdez St., Sampaloc, Manila 6-Sep-07 31-Dec-09 Blk 5 Lot 34 Phase 2B, Palmera Northwinds, City of San Jose Del 2792 NANCY B. ESPAÑOLA Monte, Bulacan 6-Sep-07 31-Dec-09 10 Cucurbita St., Saint Dominic 6, 2793 ROLANDO S. GATBONTON Tandang Sora, Quezon City 6-Sep-07 31-Dec-09 Unit 9 Luxurie Ville Townhomes, 355 Tandang Sora Avenue, Culiat, Quezon 2794 ROMMEL M. BITONG City 6-Sep-07 31-Dec-09 102 Benito Soliven Avenue, Cainta 2795 TERESITA I. JAVIER Greenpark Village, Cainta, Rizal 6-Sep-07 31-Dec-09 Room 7 Cabby's Commercial Center, # 94 Magsaysay Drive, East Tapinac, 2796 CECILIA C. MOSELINA Olongapo City 2200 6-Sep-07 31-Dec-09 Unit 201 Prince Reiji Bldg., Gloria Diaz St., Corner L. Benet St., BF Homes, Las 2797 DAISY B. DELA CRUZ Piñas City 6-Sep-07 31-Dec-09 313 N. Domingo St., San Juan, Metro 2798 FE G. CASUPANAN Manila 6-Sep-07 31-Dec-09 3rd Floor, Room 305 Valero Plaza Condominium, 124 Valero St., Salcedo 2799 GLADYS PAULINE M. AREVALO Village, Makati City 6-Sep-07 31-Dec-09

2800 JONATHAN M. CEZAR 2051 Somocun St., Sampaloc, Manila 6-Sep-07 31-Dec-09

2801 JULIETA E. GABRIEL 32 Bacood, Patubig, Marilao, Bulacan 6-Sep-07 31-Dec-09 1214 Vicente G. Cruz St., Sampaloc, 2802 MA. ROSARIO R. FRANCISCO Manila 6-Sep-07 31-Dec-09 Block 2 Lot 6 ACM Woodstock homes, 2803 MELIZANDRA B. BILOLO Phase 7, Alapan !-A, Imus, Cavite 6-Sep-07 31-Dec-09 Phase 3A Blk 6 Lot 8 Sampaguita Ext., 2804 MILAGROS LIMIN-NICDAO Greenland, Cainta, Rizal 6-Sep-07 31-Dec-09 40 Cattleya Lane, Esla Urban Homes, 2805 PATRICIA D. DE OCAMPO Sto. Domingo, Cainta, Rizal 6-Sep-07 31-Dec-09 Lot 13 Block 85 Phase 8 Riyal St., North 2806 VIRGILIA M. ELEVERA Fairview Subd., Quezon City 6-Sep-07 31-Dec-09

Page 84 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of November 30, 2008

PREVIOUS ACCREDITATION REG. BR. NO. EXPIRY V A L I D I T Y REMARKS NO. NAME OF FIRM ADDRESS DATE DATE From To 3rd Floor 166 Salcedo St., Legaspi 2807 DENNIS M. MARCELINO Village, Makati City 6-Sep-07 31-Dec-09 Unit 103 Emmar Condominium, Potenciana St., Corner Solana St., 2808 EFREN FRITZ P. MANALANSAN Intramuros, Manila 6-Sep-07 31-Dec-09 Room 56 Sisual Bldg., Arellano St., 2809 GIOVANNI N. DEL MUNDO Pureza, Sta. Mesa, Manila 6-Sep-07 31-Dec-09 15 Orchid St., Greeland Subd., Cainta, 2810 JEANETTE AGCOAILI - BERMUDEZ Rizal 6-Sep-07 31-Dec-09

2811 LERMA D. DELOS REYES 3954 Casino St., Palanan, Makati City 6-Sep-07 31-Dec-09

2812 LINA M. STA. ANA 13 Jose C. Cruz, Brgy. Biñan, Laguna 6-Sep-07 31-Dec-09

2813 LUISA B. BAYLA Flaya St., Timbao, Biñan, Laguna 6-Sep-07 31-Dec-09 36 Pine St., Greenwoods Exec. Village, 2814 MA. CORMINA F. DY Cainta, Rizal 6-Sep-07 31-Dec-09

2815 MYRNA C. ADANZA 173 F Villaruel St., Pasay City 6-Sep-07 31-Dec-09 4170-C Ponte St., Pasong Tamo, 2816 ORLANDO B. BASALLO Makati City 6-Sep-07 31-Dec-09 97 San Diego St., Palayan Subd., 2817 EVELYN L. FERNANDEZ Arkong Bato, Valenzuela City 6-Sep-07 31-Dec-09 1962 Narra St., Greenville, Rosario, 2818 GREGORIA P. BALA-AN Pasig City 6-Sep-07 31-Dec-09 Aguinaldo Highway, Salitran II, 2819 JENETTE F. TORRES Dasmariñas, Cavite 6-Sep-07 31-Dec-09 Carlos Compound, Km. 20 Mac Arthur Highway, Pandayan, Meycauayan, 2820 JUANCHO T. TERMULO Bulacan 6-Sep-07 31-Dec-09

2821 LORINA P. CARANTO 1810 Franco St., Tondo, Manila 6-Sep-07 31-Dec-09 39 Examiner St., West Triangle Homes, 2822 MA. LORENA C. DINGLE Quezon City 6-Sep-07 31-Dec-09 Block 1 Lot 9 Metroville Centre, 2823 MARGARITA B. HUAVAS Mapulang Lupa, Valenzuela City 6-Sep-07 31-Dec-09 Block 2 Lot 5 San Jose St., Saint Paul 2824 MYRNA R. QUINTO Compound, Sandoval Ave., Pasig City 6-Sep-07 31-Dec-09 Lot 11 E-1 Block 74 Magat Salamat St., 2825 RODOLFO P. PAGADOR Concepcion 2, Marikina City 6-Sep-07 31-Dec-09 27 Little Baguio St., Marulas, 2826 WILLIAM N. REYES Valenzuela City 6-Sep-07 31-Dec-09 No. 1510 Camandalaan St., Brgy. Muzon, City pf San Jose Del Monte, 2827 ALFREDO S. DELA CRUZ, JR. Bulacan 6-Sep-07 31-Dec-09 P12-03 5th St., Villamor Airbase, Pasay 2828 CHERRY ROSE R. SANIANO City 6-Sep-07 31-Dec-09 27 New Zealand St., Better Livings 2829 JULIAN H. MUSICO Subd., Parañaque City 6-Sep-07 31-Dec-09 Blk 2 Lot 23 Metrogreen Village, 2830 LILIBETH LO LIM IGUICO Novaliches, Quezon City 6-Sep-07 31-Dec-09

2831 LIZA D. KO Sto. Cristo, Guagua, Pampanga 2003 6-Sep-07 31-Dec-09

2832 MARIFI H. HERNANDEZ 50 Baco St., Quezon City 6-Sep-07 31-Dec-09 87-F A. Mabini St., Kapasigan, Pasig 2833 ANTONIO G. CAROLINA City 6-Sep-07 31-Dec-09 Lot 11 Blk 1 Phase 2, PV-7 Mambog 5, 2834 EDUARDO O. OLAVARIO Bacoor, Cavite 6-Sep-07 31-Dec-09

Blk 10 Lot 6 King Philip St., Kingsland 2835 ERLINDA T. RAMOS Village, Pala Pala, Dasmariñas, Caviate 6-Sep-07 31-Dec-09

2836 JOBBY C. CRUZ 2028 Oroquieta St., Sta. Cruz, Manila 6-Sep-07 31-Dec-09 3rd Floor, AFPgen Building, Col. Bonny Serrano Road, Corner, EDSA, Quezon 2837 SHERYL B. SALTING City 6-Sep-07 31-Dec-09 17 16th Street, Youngstown Village, 2838 VICTORIA A. MARTINEZ Cainta, Rizal 6-Sep-07 31-Dec-09 23 B Matipuno St., Brgy. Pinyahan, 2839 ZOSIMA R. HUSMILLO Diliman, Quezon City 6-Sep-07 31-Dec-09 1245 Jay St., Parkview Homes, 2840 BENJAMIN A. ABARQUEZ, JR. Sunvalley, Parañaque City 6-Sep-07 31-Dec-09

Page 85 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of November 30, 2008

PREVIOUS ACCREDITATION REG. BR. NO. EXPIRY V A L I D I T Y REMARKS NO. NAME OF FIRM ADDRESS DATE DATE From To 24 Manapast St., Brgy. Tañong, 2841 CRISTINA A. FAYLON Malabon City 6-Sep-07 31-Dec-09 316 F. Roman St., San Juan, Metro 2842 LEILA V. FERRER Manila 6-Sep-07 31-Dec-09 2 (Old 53) Sta. Veronica Street, Barangay Gulod, Novaliches, Quezon 2843 LUIS E. GONZALES City 6-Sep-07 31-Dec-09 No. 10 Suba St., Corner Rambutan St., Phase II, Town and Country Executive 2844 MOISES M. VISPERAS, JR. Village, Bo. Mayamot, Antipolo City 6-Sep-07 31-Dec-09

2845 OFELIA E. MOLINA 1244 Musa St., Sampaloc, Manila 6-Sep-07 31-Dec-09 Block 14 Lot 7 Joy St., Veraville Townhomes I, Moonwalk, Talon, Las 2846 PAZ D. FAUSTINO Piñas City 6-Sep-07 31-Dec-09 1 Miranda St., Miranda Subd., San 2847 ROLANDO S. DE LEON Juan, Taytay, Rizal 6-Sep-07 31-Dec-09 Room 205 2nd Floor, Rudel Bldg., 2848 SALVADOR I. PABLO Diego Silang Street, Baguio City 6-Sep-07 31-Dec-09 Block 36 Lot 27 Soldier's Hills Village, 2849 VINA LYN P. PIQUERO Putatan, Muntinlupa City 6-Sep-07 31-Dec-09 2nd Floor Raha Sulayman Bldg., 2850 ALEXANDER T. DIZON Bernavidez St., Makati City 6-Sep-07 31-Dec-09 36-B Kalinangan St., Caniogan, Pasig 2851 ERNESTO G. DELA PAZ City 6-Sep-07 31-Dec-09 Caronelle Bldg., Burgos St., La Paz, 2852 ROMEO A. AQUINO Iloilo City 6-Sep-07 31-Dec-09

2853 SUSAN V. CRUZ 1624 Milagros St., Sta. Cruz, Manila 6-Sep-07 31-Dec-09 10 Ouerto Azul, Camella Alabang 4, 2854 MA. VICTORIA L. FORMOSO Muntinlupa Cityg 6-Sep-07 31-Dec-09 Avenue, Greenhills, San Juan, Metro 2855 TERESITA L. CAALIM Manila 6-Sep-07 31-Dec-09 Room 206 Tres Hermanas Bldg., 967 Quezon Avenue Cor. Roosevelt 2856 CABANTOG & LIWANAG Avenue, Quezon City 6-Sep-07 31-Dec-09 21 3rd Planas St., Brgy. Kaunlaran, 2857 DAISY JAZMIN - TUSING Cubao, Quezon City 6-Sep-07 31-Dec-09 27 Everlasting Circle, South 2858 ELENITA D. RAMIL Greenheights Village, Muntinlupa City 6-Sep-07 31-Dec-09

2859 EVELYN ATON - PALARCA 50-F Aguilar St., Frisco, Quezon City 6-Sep-07 31-Dec-09 410 Sampaguita Street, Saint Dominic Subd., No. 7 Barangay San Isidro, 2860 JULITO ESTANISLAO TUPAZ Cainta, Rizal 6-Sep-07 31-Dec-09

2861 MA. NELIA G. NABONG 37 Celia St., Tinajeros, Malabon City 6-Sep-07 31-Dec-09 2234 Dalaga St., Gagalangin, Tondo, 2862 MARIA VICTORIA S. AGATON-JOSE Manila 6-Sep-07 31-Dec-09 978 C. Castañeda St., Namayan, 2863 ULYSSES URSIE C. NEMIL Mandaluyong City 6-Sep-07 31-Dec-09 717 City & Land Mega Plaza Bldg., ADB Ave., Cor. Garnet Road, Ortigas Center, 2864 WARLITO S. DONAIRE Pasig City, Metro Manila 6-Sep-07 31-Dec-09

2865 ANTHONY M. MARBELLA 223 Paso St., Bagumbayan, Taguig City 6-Sep-07 31-Dec-09

2866 BARTOLOME R. URBANO 35 Aluminio St., Tugatog, Malalbon City 6-Sep-07 31-Dec-09 173 Plaridel St., Catanghalan, Obando, 2867 CAROLINA MANUEL - PRINCIPE Bulacan 6-Sep-07 31-Dec-09 Blk 19 Lot 90 Phase 3D, Kaunlaran 2868 DAISY A. DOMINGO - BABIANO Village, Caloocan City 6-Sep-07 31-Dec-09 11 Villarica Subd., Poblacion, Sta. 2869 EMILIA GUILALAS SANTOS Maria, Bulacan 6-Sep-07 31-Dec-09 15th Floor, Victoria Bldg., 429 U.N. 2870 ESTER O. MILO Avenue, Ermita, Manila 6-Sep-07 31-Dec-09 1269 Don Quijote St., Sampaloc, Manila 2871 JESSIELYN TERESA A. VILLAFLOR 1008 6-Sep-07 31-Dec-09 21 Red Palm St., SPS Subd., Malinao, 2872 MERLINA G. SISON Pasig City 6-Sep-07 31-Dec-09 Blk 80 Lot 29 South Fairway Homes Subd., Brgy. Landayan, San Pedro, 2873 RETCHELL D. MACABABBAD Laguna 6-Sep-07 31-Dec-09

Page 86 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of November 30, 2008

PREVIOUS ACCREDITATION REG. BR. NO. EXPIRY V A L I D I T Y REMARKS NO. NAME OF FIRM ADDRESS DATE DATE From To Lot 31 Blk 26 Francs St., Lores Country 2874 EDNA M. CORTEZ Homes, Antipolo City 6-Sep-07 31-Dec-09 Phase IE, Blk 5 Lot 8 Stage 2, Macaria 2875 EVELYN S. REMO Village, Biñan, Laguna 6-Sep-07 31-Dec-09 24 Stallion St., Rancho Estate I, 2876 HECTOR E. MADAYAG Concepcion Dos, Marikina City 6-Sep-07 31-Dec-09

2877 FRANCISCO O. VALMORES, JR. 1 Masilnag St., Pineda, Pasig City 6-Sep-07 31-Dec-09 Blk 42 Lot 14 Evergreen Executive 2878 GLORIA GERMAN COMPENDIO Village, Bagumbong, Caloocna City 6-Sep-07 31-Dec-09 Vivere Suites, Filinvest, Alabang, 2879 MA. TERESA D. BALLESTEROS Muntinlupa City 6-Sep-07 31-Dec-09 Block 2 Lot 22 Mabolo St., Casimiro Village, Phase 3, Las Piñas City, Metro 2880 SILVINA B. SALUD Manila 6-Sep-07 31-Dec-09

102 Oriole Corner Bougainville Sts., 2881 REMEDIOS G. VITUG Moonville Subd., Parañaque City 6-Sep-07 31-Dec-09 2007 Purple Road, Camella Homes, 2882 TERESITA U. YAP Talon Dos, Las Piñas City 6-Sep-07 31-Dec-09

2883 VALENBERT C. JUAN 429-C Cristobal St., Sampaloc, Manila 6-Sep-07 31-Dec-09 6084 Tatalon St., Bo. Ugong, 2884 ARMIDA F. RUECO Valenzuela City 6-Sep-07 31-Dec-09 Unit 1607 Tower B, Palm Towers Condominium, St. Paul Road, San 2885 ELENA P. PARADINA Antonio Village, Makati City 6-Sep-07 31-Dec-09 c/o LLI Business Center, P. Burgos St., 2886 ROMEO M. FRANCISCO Tacloban City 6-Sep-07 31-Dec-09

2887 ANDRES B. CASTILLO 22 Danupra St., Project 8, Quezon City 14-Sep-07 31-Dec-09 304 Royce St., Camella Homes, Sucat, 2888 ANTONIA M. AMIS Parañaque City 6-Sep-07 31-Dec-09 Blk 50 Lot 22 Quercus St., South 2889 AZUCENA A. NONAN Greenheights Village, Muntinlupa City 6-Sep-07 31-Dec-09

2890 DENNIS B. MAGSAYO 46 Sta. Cruz, Sta. Maria, Bulacan 6-Sep-07 31-Dec-09

2891 EDNA A. TALABIS 48 Sampiruhan, Calamba City 6-Sep-07 31-Dec-09 Unit 1, Facilities Centre, 548 Shaw 2892 ELIZABETH C. IÑIGO Blvd., Mandaluyong City 6-Sep-07 31-Dec-09

2893 IMELDA T. ANGELES 43 15th Avenue, Murphy, Quezon City 6-Sep-07 31-Dec-09 209 Cityland 3, VA Rufino St., Legaspi 2894 JEANNETTE D. TOLENTINO Village, Makati City 6-Sep-07 31-Dec-09 65 Appaloosa St., Rancho Estate IV 2895 LEONORA S. PAULINO East, Marikina City 6-Sep-07 31-Dec-09 Gretalde's Cmpd., San Jose Extn., 2896 LIWAYWAY G. ABA Dumaguete City 6-Sep-07 31-Dec-09 55 Herminilda St., Brgy. Pasogn Tamo, 2897 RICO V. BISCOCHO Quezon City, Metro Manila 6-Sep-07 31-Dec-09

2898 ANGELINA S. PEÑAMANTE 35 C. Cristobal St., Santol, Quezon City 6-Sep-07 31-Dec-09 19 Upper Tamaraw Hills, Marulas, 2899 EDEN M. REGALA Valenzuela City 1441, Metro Manila 6-Sep-07 31-Dec-09 Lot 8 Blk 19 Phase 2, Maryhomes 2900 ELENA P. OCAMPO Subd., Molino IV, Bacoor, Cavite 6-Sep-07 31-Dec-09 Unit 200 J. Casim Bldg. Curie St., Corner Filmore St., Palanan, Makati 2901 ERICH C. ACABADO City 6-Sep-07 31-Dec-09 Blk 4 Lot 2 Phase 2 Natividad Subd., 2902 ESTRELLA M. GAN Deparo, Caloocan City 6-Sep-07 31-Dec-09 Blk 130 Lot 7 Robinsons Homes East, 2903 FELVIRINA C. CRUZ San Jose, Antipolo City 6-Sep-07 31-Dec-09

2904 FELICITO C. RAMOS 402 St. Cristo, Pulilan, Bulacan 6-Sep-07 31-Dec-09 Lot 3 Blk 3 Don Luis Panlilio St., Villa 2905 REYNALDO S. BIAG Dolores Subd., Angeles City 6-Sep-07 31-Dec-09 4th Floor, Zamora Bldg., 409 Shaw 2906 ROSARIO K. PLANAS Blvd., Addition Hills, Mandaluyong City 6-Sep-07 31-Dec-09 Suite H, 7th Floor, One Joroma Place, Congressional Ave., Cor. San Beda St., 2907 ROSLYN S. ARELLANO Brgy., Toro, Quezon City 6-Sep-07 31-Dec-09

Page 87 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of November 30, 2008

PREVIOUS ACCREDITATION REG. BR. NO. EXPIRY V A L I D I T Y REMARKS NO. NAME OF FIRM ADDRESS DATE DATE From To

2908 ANTONIO B. BURGOS 108-N 12th Ave., Cubao, Quezon City 6-Sep-07 31-Dec-09 32 S. Andres St., San Jose, Navotas, 2909 CESAR T. ROQUE, JR. Metro Manila 6-Sep-07 31-Dec-09 10 B Jade St., San Pedro Subd., 2910 JENNIFER TRINITY S. MAYNIGO Tandang Sora, Quezon City 6-Sep-07 31-Dec-09 12-A Liwayway St., Caniogan, Pasig 2911 JOSEPHINE D. DE GRACIA City 6-Sep-07 31-Dec-09 548 Summerville Subd., Batongdalig, 2912 LEONOR B. RIVERA Kawit, Cavite 6-Sep-07 31-Dec-09

5th Floor, Kalayaan Bldg., 164 Salcedo 2913 MARIFE JAMERO CERVANTES Cor. Dela Rosa Sts., Makati City 6-Sep-07 31-Dec-09 Room 722 Roman Santos Bldg., Plaza 2914 PANCHO J. SIASON Lacson, Sta, Cruz, Manila 6-Sep-07 31-Dec-09 Rooms 3 & 4, 2nd Floor, CM Plaza Bldg., Don Placido Campos Ave., 2915 RICARDO FLORENCIO L. ONA II Dasmariñas, Cavite 6-Sep-07 31-Dec-09 Lot 2B Noah St., Goodwill Homes - II, 2916 ROWLANDO A. AGULLANA Bagbag, Novaliches, Quezon City 6-Sep-07 31-Dec-09 Blk 13 Lot 35 Almaciga St., Phase 2 Central Springville, Molino 3, Bacoor, 2917 SAMUEL B. LANES Cavite 4102 6-Sep-07 31-Dec-09 Blk 23 Lot 13 Phase 4 Soldiers Hills 4, 2918 ANNABELLE T. GUECO Bacoor, Cavite 6-Sep-07 31-Dec-09 4B 506 Morningglory St., Greenland 2919 ALEX B. CUSTODIO Village, Cainta, Rizal 6-Sep-07 31-Dec-09 690-A Quirino Avenue, Tambo, 2920 BANSAN C. CHOA Parañaque City, Meto Manila 6-Sep-07 31-Dec-09 Lot 10 Blk 1 Console Village IX, 2921 LUZ L. HARO Bayanan, Bacoor, Cavite 6-Sep-07 31-Dec-09 283 Scotland Ext., Annex 22, BetterLiving Subdivision, Parañaque 2922 MA. THERESA V. LABILLES City 6-Sep-07 31-Dec-09 32 Bizet St., Jade Heights Victoria 2923 OFELIA L. LAURESTA Homes, Tunasan, Muntinlupa City 6-Sep-07 31-Dec-09

2924 RANDY B. BLANZA Bonafe Street, Malilipot, 4510 Albay 6-Sep-07 31-Dec-09

2925 VIRGILIO C. TUAZON 1001 Edsa, Project 7, Quezon City 6-Sep-07 31-Dec-09 236 Kaliraya Street, Brgy. Tatalon, 2926 BETHILDA V. CLUTARIO Quezon City 6-Sep-07 31-Dec-09 Lot 10 Blk 21 Nlta, Sto. Angel, San 2927 DEMETRIO A. ASACTA Pablo City 6-Sep-07 31-Dec-09 19 C.I.C.M. Street, Don Mariano 2928 JODELIA RAMOS - FERNANDEZ Marcos, Bayombong, Nueva Vizcaya 6-Sep-07 31-Dec-09

2929 JOSE A. DIZON 4023 Battan Ext., Bacood, Manila 6-Sep-07 31-Dec-09 44 Maria Rosario Homes, San Agustin, 2930 ROWENA ADAMOS TORRES Novaliches, Quezpn City 6-Sep-07 31-Dec-09

2931 RUTH RODRIGUEZ ACHA Sulok St., Panapaa 3, Bacoor, Cavite 6-Sep-07 31-Dec-09 12-A Asuncion St., San Miguel, Pasig 2932 SALVADOR B. MARQUEZ City 6-Sep-07 31-Dec-09 203 Road 2, Bagong Pag-asa, Quezon 2933 VICTORIA B. AURIGUE City 6-Sep-07 31-Dec-09

2934 BELLA D. DE BORJA 97 Quezon Ave., Angono, Rizal 6-Sep-07 31-Dec-09 Blk 52 Lot 15 Yaguit Compound, S.I.R., 2935 DIVINIA E. AGOR Phase 1, Davao City 6-Sep-07 31-Dec-09 1826-D Biak Na Bato St., Sta. Cruz, 2936 MARK ALLISTER U. ROBIS Manila 6-Sep-07 31-Dec-09

2937 MAYBEL LYN EUSTAQUIO STA. MARIA 58 Ma. Felipe St., Quezon City 1116 6-Sep-07 31-Dec-09 114 Int., Carmel St., Saint Anthony 2938 NORBERTO F. BARSAL village, Lanang, Davao City 6-Sep-07 31-Dec-09 8 M. L. Quezon St., Brgy. Hagonoy, 2939 VERANDO T. FERMIN Taguig City 6-Sep-07 31-Dec-09 1 Famela St., Purok 16 Zone 6 Zone 6 2940 DIANITA T. NUEVAESPAÑA Signal Village, Taguig City 6-Sep-07 31-Dec-09 Block 12 Lot 25 Phase 2 Vineyard, San 2941 EILEEN B. SANCHEZ Agustin, Dasmariñas, Cavite 6-Sep-07 31-Dec-09

Page 88 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of November 30, 2008

PREVIOUS ACCREDITATION REG. BR. NO. EXPIRY V A L I D I T Y REMARKS NO. NAME OF FIRM ADDRESS DATE DATE From To 29-F Rivera St., Brgy. Rivera, San Juan, 2942 ESTRELITA B. SEGUNDO Metro Manila 6-Sep-07 31-Dec-09 c/o Wesleyan University - Philippines Mabini Street Extension, Cabanatuan 2943 JEREMIAS C. GARCIA City 6-Sep-07 31-Dec-09 Unit 17L Burgundy Corporate Tower, 2944 JOSELITO G. BUENVIAJE 252 Sen. Gil Puyat Ave., Makati City 6-Sep-07 31-Dec-09 Suite 501 Legaspi Towers 200 No. 107 Paseo de Roxas, Legaspi Village, 2945 KENNETH C. RADAZA Makati City 6-Sep-07 31-Dec-09 No. 4 Maple Road, Levitow Estate, 2946 LEONILA C. ANICETE Parañaque City 6-Sep-07 31-Dec-09 680 Boni Ave., Plainview, Mandaluyong 2947 MA. CORAZON R. MILITANTE City 6-Sep-07 31-Dec-09 Lot 19 Blk 16 EP Housing Village, 2948 MELCHORA F. EMBERGA Phase 2, W. Bicutan, Taguig City 6-Sep-07 31-Dec-09 14 Bayabas St., Twin River Subd., 2949 NERISSA B. ANDRES Nanka, Marikina City 6-Sep-07 31-Dec-09

2950 DOMINADOR N. TAVISORA 16 Fiero St., Village East, Cainta, Rizal 6-Sep-07 31-Dec-09 Blk 31 Lot 22 Rose St., Modesta 2951 EDUARDO W. CARILIMDILIMAN Village, San Mateo, Rizal 6-Sep-07 31-Dec-09 P39-06 13th St., Villamor Air Base, 2952 EMMANUEL M. FLORENCE Pasay City 6-Sep-07 31-Dec-09

2953 ERNIE L. TAN 1246 Pedro Gil St., Paco, Manila 6-Sep-07 31-Dec-09 No. 13 Ilaya Street, Alabang, 2954 JOSE F. DE MESA, JR. Muntinlupa City 6-Sep-07 31-Dec-09 4-B Camia St., Gloria V Subd., 2955 LYDIA G. MENDOZA Talipapa, Quezon City 6-Sep-07 31-Dec-09 959-F D. Santiago St., Sampaloc, 2956 MILWEDA G. LAYOSA Manila 6-Sep-07 31-Dec-09

2957 RICARDO S. DIZON 126 Don A. Roces Ave., Quezon City 6-Sep-07 31-Dec-09 2nd Floor, Room 3, ERS Enterprises Building, San Agustin Trece Martires 2958 CHERYL R. SIERRA City, Cavite 6-Sep-07 31-Dec-09 Room 410 Verde Oro Bldg., 535 Commonwealth Ave., Old Balara, 2959 ELINO L. MAPAGDALITA Quezon City 6-Sep-07 31-Dec-09

2960 GLORIA S. GONZALES 301-B Victoneta Avenue, Malabon City 6-Sep-07 31-Dec-09 35 Do P. Campos Avenue, Dasmariñas, 2961 JAIME M. LAUDATO Cavite 6-Sep-07 31-Dec-09 3rd Floor, Maine City Tower, No. 236 Tomas morato, South Triangle, Quezon 2962 JONATHAN L. SANTIAGO City 6-Sep-07 31-Dec-09 175 Almond St., Marikina East Subd., 2963 MILANI M. SANTOS San Roque, Marikina City 6-Sep-07 31-Dec-09 337 Rizal St., Acacia, Catarman, 2964 NORIEL D. DIAZ Northern Samar 6-Sep-07 31-Dec-09

2965 SEVERINO L. LAYCO M. Santillan St., Makati City 6-Sep-07 31-Dec-09 C4A Sunshine Avenue, Millbrae Estate, 2966 VICTORIO M. VILLASEÑOR Marcelo Green Village, Parañaque City 6-Sep-07 31-Dec-09 Door 5 Trebajo Apartment, Trebajo 2967 BENIGNO L. SORIMA, JR. Village, Tagum City 11-Sep-07 31-Dec-09 54 Lincoln St., San Antonio, Quezon 2968 ESTELITA D. BELLO City 11-Sep-07 31-Dec-09 703 Ferros Bel-Air Tower Plaris St., 2969 DOMINGO D. DE VERA Brgy. Poblacion, Makati City 11-Sep-07 31-Dec-09

Room 206 DSF Bldg., Gen. Hizon Ave., 2970 CITA N. RODRIGUEZ City of San Fernando, Pampanga 2000 11-Sep-07 31-Dec-09

Guevarra Business Center Bldg., 213 Change name of partnership GUEVARRA, ROMERO & ASSOCIATES Del Pilar, City of San Fernando, was approved per BR No. 82 2971 (Formerly: GUEVARRA AND CO.) Pampanga 2000 11-Sep-07 31-Dec-09 dtd. April 15, 2008. 2 N Kaimito Ave., Town & Country 2972 ERNESTO C. EULALA Exec. Village, Antipolo City 11-Sep-07 31-Dec-09 5th Floor, Post Office Bldg., Lawton, 2973 FRANCIS T. CERENO Manila 11-Sep-07 31-Dec-09 91 Masagana St., Pateros, Metro 2974 MA. GINA LAURAL - IGNACIO Manila 11-Sep-07 31-Dec-09

Page 89 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of November 30, 2008

PREVIOUS ACCREDITATION REG. BR. NO. EXPIRY V A L I D I T Y REMARKS NO. NAME OF FIRM ADDRESS DATE DATE From To 2519 Callejon 8, Brgy. 881, Sta. Ana, 2975 MARICHEL T. LONZAGA Manila 11-Sep-07 31-Dec-09

2976 PELEGRIA D. ARCEO 3339 Unit E, Harvard St., Makati City 11-Sep-07 31-Dec-09 Room 208 Doña Ponciana Bldg., Rizal 2977 MANUCUM, PANGILINAN, LAYSON & CO. St., San Nicolas, Angeles City 11-Sep-07 31-Dec-09 12th Floor, Bankmer Building, 6756 2978 AUREA DOLLANO JABOLA Ayala Avenue, Makati City 11-Sep-07 31-Dec-09 110 Aramismis St., Project 7, Quezon 2979 BENIGNO S. NADRES City 11-Sep-07 31-Dec-09 1203 Herrera Tower, Herrera Cor., 2980 CLARE A. REGALA Valerio St., Makati City 11-Sep-07 31-Dec-09 2308 Mindanao Ave., Cor. Bataan St., 2981 JOHNSON A. H. ONG Balic-Balic, Sampaloc, Manila 11-Sep-07 31-Dec-09 17-D K-1 St., West Kamias, Quezon 2982 MARITES F. HERNANDEZ City 1102 11-Sep-07 31-Dec-09 41 Park 4, San Pedro, Hagonoy, 2983 ROBERTO R. DIONISIO Bulacan 11-Sep-07 31-Dec-09 18 Gemma Cruz St., BF Resort Village, 2984 ROSALINA E. TACOLOD Talos Dos, Las Piñas City 11-Sep-07 31-Dec-09 602 Hawk St., Metrogreen Village, Sta. 2985 YOLANDA B. MANUZON Lucia, Pasig City 11-Sep-07 31-Dec-09 Blk 14 Lot 11 Magsaysay Extension, 2986 YOLANDA C. CRUZ San Agustin, Malabon City 11-Sep-07 31-Dec-09 Unit 415 Oxford Mansion Santolan 2987 EMILIA GLADYS S. DE JESUS Business Center, Santolan, Pasig City 11-Sep-07 31-Dec-09 1775 Road, Lot 17 fabie Estate, Paco, 2988 JOSELITO M. SANTOS Manila 11-Sep-07 31-Dec-09 14 Sagrada Corazon St., Payatas A, 2989 MARIA LOURDES V. AMOR Quezon City 11-Sep-07 31-Dec-09 4740 Anita St., Francisco Cmpd., Gen. 2990 MARIBEL V. LAGROSAS T. De Leon, Valenzuela City 11-Sep-07 31-Dec-09 1114 Salmon St., Dagat-Dagatan, 2991 MONICA L. NANCA Caloocan City 11-Sep-07 31-Dec-09 Blk 7 Lot 2 Galaxy Avenue, Mapayapa 2992 REBECCA L. PEÑARANDA Village, Pulang Lupa, Las Piñas City 11-Sep-07 31-Dec-09 6 Ruby St., Emapalico Homes, Talon, 2993 TEODULO R. TOPACIO Las Piñas City 11-Sep-07 31-Dec-09 Lot 1 Blk 6 Anabelle De Guia St., BF 2994 VEDASTO C. MALAPITAN Resort Village, Las Piñas City 11-Sep-07 31-Dec-09 13 Daisy St., Baptista Village, Santiago 2995 WILFREDO V. DE JESUS City 11-Sep-07 31-Dec-09 12 First Street, Ignatius Village, Quezon 2996 ABRAHAM R. CAMPO, JR. City 11-Sep-07 31-Dec-09 Blk 106 Lot 13 Robinsons Homes East, 2997 AMERICA B. ALBERT San Jose, Antipolo City 11-Sep-07 31-Dec-09 37 Cotabato St., Bago Bantay, Quezon 2998 CARIN C. ARAMBULO City 11-Sep-07 31-Dec-09 P17-02, 7th Street, Villamor Air Base, 2999 GIOVANNI F. CORPUZ Pasay City 1309 11-Sep-07 31-Dec-09 Blk 1 Lot 19 Villa Grande, Classic 3000 JENNIFER C. BENLOT Veraville, BF Resort, Las Piñas City 11-Sep-07 31-Dec-09 Lot 37 Blk 66 Appaloosa St., Rancho Estate IV East, Concepcion, Marikina 3001 LETICIA E. QUERQUEZ City 11-Sep-07 31-Dec-09

Leo Corner Scorpio Sts., Bancom Life Homes, Gulod Malaya, San Mateo, 3002 MARIA PAZ C. PURISIMA Rizal 11-Sep-07 31-Dec-09 781 Lacson St., Cor. St., Sampaloc, 3003 NICOLAS M. ALIMAN, JR. Manila 11-Sep-07 31-Dec-09 Lot 10 Blk 12 Philip St., Greenfields 3, 3004 ROMEO T. PASTORAL San Agustin, Novaliches, Quezon City 11-Sep-07 31-Dec-09 2 Aquarius St., Monpert Subd., Brgy. 3005 SUSANA C. ROSANA San Isidro, Taytay, Rizal 11-Sep-07 31-Dec-09 Blk 5 Lot 5 Honor Street, Meritville Townhomes Pulang Lupa, Las Piñas 3006 AIDA A. ALAGBAY City 11-Sep-07 31-Dec-09 A Nadres Street Interior, Ibabang Iyam, 3007 CRISOSTOMO P. JAVIER Lucena City 11-Sep-07 31-Dec-09 Cabahug Bldg. Erlynville, Mabini, 3008 GLEIZL JOY C. SOO Tagum City 11-Sep-07 31-Dec-09

Page 90 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of November 30, 2008

PREVIOUS ACCREDITATION REG. BR. NO. EXPIRY V A L I D I T Y REMARKS NO. NAME OF FIRM ADDRESS DATE DATE From To 38 Lilibeth St., San Francisco Del 3009 LIGAYA F. CHUA Monte, Quezon City 11-Sep-07 31-Dec-09 Unit 4, No. 6 Mt. Everest St., Sta. Elena, 3010 REGINO G. DOMINGO Marikina City 11-Sep-07 31-Dec-09

3011 RUDY B. CLEMENTE JR. No. 5 Brookspoint, Baguio City 11-Sep-07 31-Dec-09 Blk 55 Lot 5 Teachers Village, Catmon, 3012 VALENTINA M. VELOSO Malabon City 11-Sep-07 31-Dec-09

3013 ALVIN V. JAVIER 1891 Milagros St., Makati City 11-Sep-07 31-Dec-09 173-R 22nd Ave., East Rembo, Makati 3014 CHARLIE D. ANSUS City 11-Sep-07 31-Dec-09 37 Turingan Street, Corner Vizcalang 3015 CLEMENTE P. CLARO, JR. St., Calao East, Santiago City (Isabela) 11-Sep-07 31-Dec-09 3rd Floor, BFCCO Bldg., Mac Arthur Highway, Sumpang Matanda, Malolos 3016 ELSA S. LIWANAG City, Bulacan 11-Sep-07 31-Dec-09

3017 ELSIE C. GOTAUCO 784 Juan Luna St., Binondo, Manila 11-Sep-07 31-Dec-09 39 Perla St., San Carlos Heights Subd., 3018 REYNALDO A. AVILA Binangonan, Rizal 11-Sep-07 31-Dec-09 32 De La Cruz St., Phase II-A Bahayang Pag-asa Subd., Molino V, 3019 ROSALINDA R. SABILE-SACLUTI Bacoor, Cavite 11-Sep-07 31-Dec-09

CONCEPCION B. SIMANGAN - 176 East I, Angela village, Talon, Las 3020 VILLADELGADO Piñas City 11-Sep-07 31-Dec-09 Anita Pineda Bldg., Del Pilar St., 3021 GILBERT J. MACTAL Rizaelis Cabanatuan City, Nueva Ecija 11-Sep-07 31-Dec-09

3022 JOSE ANTONIO P. JAMON 643 V. Alindada St., Sampaloc, Manila 11-Sep-07 31-Dec-09 42 Acacia St., Evergreen Executive 3023 JOSEFINA PENULIAR REYES Village, Antipolo City 11-Sep-07 31-Dec-09 21 B Apitong St., L & S Subd., Sto. 3024 LEILANI L. GALVEZ Domingo, angeles City 2009 11-Sep-07 31-Dec-09 2nd Floor, Hedelina Bldg., No. 705 JP 3025 RAFAELITO C. SOLANGON Rizal St., Makati City 11-Sep-07 31-Dec-09 14 Saturn St., Bricktown 3, Moonwalk, 3026 ROSARIO BATOL - PERETE Parañaque City 11-Sep-07 31-Dec-09 122 Cypress St., Maywood Village 2, 3027 OFELIA D. AOR Parañaque City 11-Sep-07 31-Dec-09

3028 ALEJANDRO R. UGALDE 87 Panapaan I, Bacoor, Cavite 11-Sep-07 31-Dec-09 Camella Homes I, Block 12, Lot 2, 3029 ANITA A. ARGOSO - BERMIDO Barangay, Putatan, Muntinlupa City 11-Sep-07 31-Dec-09 11 St. Michael St., Tierra Vista Subd., I, 3030 GUMERCINDA F. DE GUZMAN Parang, Marikina City 11-Sep-07 31-Dec-09 326 Paso St., Barangay San Roque, 3031 HEDY G. PAJARILLO Teresa, Rizal Province 11-Sep-07 31-Dec-09 Block 21 Lot 22 Alecon Homes, Llano, 3032 LORNA J. SANCHEZ Novaliches, Caloocan City 11-Sep-07 31-Dec-09 Old 100 Gen. Borromeo St., Longos, 3033 MARIBEL V. DE ASIS Malabon City 11-Sep-07 31-Dec-09 Lot 6 Blk 6 Guilder St., Veraville T- 3034 RICARDO S. SABATER Homes, Manuela, Las Piñas City 11-Sep-07 31-Dec-09 238 P. Jacinto Street, Calaanan Compound, Barangay 86, Zone 8 3035 ROBERTO E. DE LEON District II, 1403, Caloocan City 11-Sep-07 31-Dec-09 20 Ruby St., Beredo Subd., Alangilan, 3036 YOLANDA ORDOÑEZ - ALCARAZ Batangas City 11-Sep-07 31-Dec-09 84-G San Antonio St., San Francisco 3037 ALEJO A. PAUAL, JR. Del Monte, Quezon City 11-Sep-07 31-Dec-09 406 Gumamela St., Ayala Homes, 3038 ANA LIZA G. EMPLEO Mandaluyong City 11-Sep-07 31-Dec-09 830 Amarillo St., Brgy. Mauway, 3039 ARMIDA S. MANLICLIC Mandaluyong City 11-Sep-07 31-Dec-09 Lot 3 Blk 40 Phase 6 Olive St., Cor. Kamias St., Greenwoods Executive 3040 ERLINA S. BENITEZ Village, Pasig City 11-Sep-07 31-Dec-09 305 Puerto Azul St., Holiday Homes, 3041 EMILIA O. SANTOS Phase I, San Pedro, Laguna 11-Sep-07 31-Dec-09 5th Floor, Ablaza Building, 117 E. 3042 MARIA ELENA SALAMAT - SANTOS Rodriguez Aenue, Quezon City 11-Sep-07 31-Dec-09

Page 91 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of November 30, 2008

PREVIOUS ACCREDITATION REG. BR. NO. EXPIRY V A L I D I T Y REMARKS NO. NAME OF FIRM ADDRESS DATE DATE From To

3043 MODESTO U. EREVE Arban Extension, Pauli I, Rizal, Laguna 11-Sep-07 31-Dec-09

3044 RACQUEL L. JACOBE 149 San Roque, Angat, Bulacan 3012 11-Sep-07 31-Dec-09 30 Saint Martin St., San Andres, Cainta, 3045 EDUARDO M. LEQUIDO Rizal 11-Sep-07 31-Dec-09 83-D Mabiyaya Street, Masagana 3046 ERNESTO M. APOSTOL Homes I, Sta. Rita, Guiguinto, Bulacan 11-Sep-07 31-Dec-09 Officer of the Chief Financial Officer, Far Eastern University, Nicanor Reyes 3047 FE V. CANILAO St., Sampaloc, Manila 11-Sep-07 31-Dec-09 Block 2 Lot 57 Saint Lorenzo Ruiz St., Patricia homes, Pamplona II, Las Piñas 3048 LUZ L. AGUILA City 11-Sep-07 31-Dec-09 25 A Don Alejandro Roces Avenue, 3049 MA. REYNALDA C. POLO Brgy. Paligsahan, Quezon City 11-Sep-07 31-Dec-09

3050 NEMESIA P. BAYLON 70 Dulong Bayan St., Gen Trias, Cavite 11-Sep-07 31-Dec-09 0144 Mc Arthur Highway, Tuktuhan, 3051 RACHEL T. ALZO Guiguinto, bulacan 11-Sep-07 31-Dec-09 2nd Floor, GBI Bldg., 2282 Pasong 3052 VIRGINIA A. LUBINA Tamo Extension, Makati City 11-Sep-07 31-Dec-09 43 Acacia St., Casimiro Village, 3053 ARTURO C. MALOTO Pamplona, Las Piñas City 11-Sep-07 31-Dec-09 164 Santol St., Justinville Subd., 3054 CHRISTIENTE F. FIECAS Bacoor, Cavite 11-Sep-07 31-Dec-09 Chestnut I, Balimbing Sts., Meadowwod 3055 ELENA ASERINA F. TRAJANO Subd., Bacoor, Cavite 11-Sep-07 31-Dec-09 10 Rosas St., JEM subd., Parang, 3056 NARCISO E. QUESADA Marikina City 11-Sep-07 31-Dec-09

3057 NENE H. LUY TAN 11 Scout Albano St., Quezon City 11-Sep-07 31-Dec-09 8A Ford Street, Greenview Park Village, 3058 ROLANDO S. CONTE Pamplona, Las Piñas City 11-Sep-07 31-Dec-09 U-R 7th Floor, Future Point Plaza Condominium, 115 Mo. Ignacia St., 3059 SOLEDAD D. TATAC Quezon City 11-Sep-07 31-Dec-09 0463 Rose St., Pineda Subd., Dau, 3060 ADELIZA G. GUINTO Mabalacat, Pampanga 11-Sep-07 31-Dec-09 2284 Rizal Avenuem EBB, Olongapo 3061 ANTONIO L. ONG City 11-Sep-07 31-Dec-09 Lot 81 Blk 606 Phase 6 Humingbird St., Heritage Homes, Brgy. Loma De Gato, 3062 BENJAMIN Q. MOJAR Marilao, Bulacan 11-Sep-07 31-Dec-09 T-163 Golfhill Terraces Manotok Drive, 3063 CELESTINA F. SEE Old Balara 1119, Quezon City 11-Sep-07 31-Dec-09 7065 C ME National Highway, Brgy. 3064 EDWIN R. TORRALBA Platero, Laguna 11-Sep-07 31-Dec-09 1759-B Miguelin Cor. Aevalo St., 3065 FERDINAND M. BATOL Sampaloc, Manila 11-Sep-07 31-Dec-09 3-D Garcia St., Aduas Centro City of 3066 JUANITO P. ALCANTARA Cabanatuan, Nueva Ecija 11-Sep-07 31-Dec-09 1325 V. Cactus St., Greenland Subd., 3067 YOLANDA J. NARVASA San Juan, Cainta, Rizal 11-Sep-07 31-Dec-09

Villasor Townhomes, Don Faustino St., Cor. Doña Isidora St. Holy Spirit, 3068 AMADOR B. DE LIMA Quezon City 11-Sep-07 31-Dec-09 Room 203 Entrepreneur Center, Ortigas 3069 CRESENCIA G. PANCHO Ave. Ext., Cainta, Rizal 11-Sep-07 31-Dec-09 Block 56 Lot 4 Imelda Teacher's Village 3070 ELENA R. SALDAÑA Catmon, Malabon City 11-Sep-07 31-Dec-09

164 San Juan St., Darangan, 3071 HERMINIGILDA O. ROMERO - SEDEÑO Binangonan, Rizal 11-Sep-07 31-Dec-09 1516 Schweikart St., Moonwalk Village, 3072 FLORENCE V. JIMENEZ Phase 2, Parañaque City 11-Sep-07 31-Dec-09

Blk 2 Lot 7 Apo St., Mountain View 3073 JOSE Y. DADULLA, JR. Subdivision, Batasan Hills, Quezon City 11-Sep-07 31-Dec-09 561 Zircon St., Palmera 2-D, Taytay, 3074 JOSEPHINE D. MEDEL Rizal 11-Sep-07 31-Dec-09 42 Marigold St., Rivera Village, NAIA, 3075 MICHELLE G. DE VERA - CANINDO Pasay City 11-Sep-07 31-Dec-09

Page 92 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of November 30, 2008

PREVIOUS ACCREDITATION REG. BR. NO. EXPIRY V A L I D I T Y REMARKS NO. NAME OF FIRM ADDRESS DATE DATE From To Blk 20 Lot 3 St. Jude Village, San NENETTE C. MANALO ( Agustin, City of San Fernando, 3076 Formerly: NANNETTE C. MANALO) Pampanga 11-Sep-07 31-Dec-09 Building, 516 Quintin Paredes St., 3077 AMELIA T. UY Binondo, Manila 11-Sep-07 31-Dec-09 84 Luna St., Brgy. Quirino Solano, 3078 GLORIA D. MACASU Nueva Vizcaya 11-Sep-07 31-Dec-09

3079 JEANET C. ESPERA 312 Matiisin St., Tondo, Manila 11-Sep-07 31-Dec-09 38B West Avenue, West Triangle, 3080 MA. CECILIA S. MERCADO Quezon City 14-Sep-07 31-Dec-09 Postal Bank Center, , 3081 MARIO C. DELA CRUZ 1000, Manila 11-Sep-07 31-Dec-09 Room 601 LTC Corporate Bldg., 282 3082 MERLA B. BOBIS EDSA Ext., Pasay City 11-Sep-07 31-Dec-09 26 Chelsea St., East Fairview, Quezon 3083 PEDRO L. ROMULO City 11-Sep-07 31-Dec-09 77 Bagong Sibal St., Maybajo, 3084 RACHEL R. DIZON Caloocan City 11-Sep-07 31-Dec-09 Blk 78 Lot 9 Earth St., Phase 4, Rocka 3085 VIRGINIA G. DELOS REYES II, Tabang, Plaridel, Bulacan 11-Sep-07 31-Dec-09

Unit 1 Lot 29 Blk 29 Berlin St., Mercedes Executive Village, San 3086 IMELDA M. MALAPOTE Miguel, Pasig City 11-Sep-07 31-Dec-09 Room 204, Flordeliza Building, Quirino 3087 FLORDELIZA P. MENDOZA Highway, Lagro, Quezon City 11-Sep-07 31-Dec-09 Blk 18 Lot 6 Kagitingan St., Karangalan 3088 FLORIDA P. PASCUAL Village, Cainta, Rizal 11-Sep-07 31-Dec-09 Block 3 Lot 22 Emerson Subdivision, 3089 JOSUE M. LORENZO Barangay Saog, Marilao, Bulacan 11-Sep-07 31-Dec-09 Blk 6 Lot 6 Jennifer St., Greenvale 3090 JUANITA B. DE CHAVEZ Homes I, MGV, Parañaque City 11-Sep-07 31-Dec-09

3091 JUVY ALABASTRO - TAKAGAKI 3677 Bautista St., Palanan, Makati City 11-Sep-07 31-Dec-09 14-C Sao Paolo St., Better Livint Subd., 3092 ROSARIO C. VILLANO Parañaque City 11-Sep-07 31-Dec-09 110 Jasmin Street, Bayanihan Village, 3093 MEDEL M. MAPAYE Cainta, Rizal 11-Sep-07 31-Dec-09 Blk 2 Lot 1 Phase 2A, St. Joseph 3094 BELEN N. CRUZ Village 6, Butong, Cabuyao, Laguna 11-Sep-07 31-Dec-09 23 Magnolia St., Antipolo Hills Subd., 3095 BERNARDITA C. BAGUIOSO Antipolo City 11-Sep-07 31-Dec-09 223 F. Blumentrit St., Brgy. Hulo, 3096 EVANGELINE E. MARA Mandaluyong City 1550 11-Sep-07 31-Dec-09 18 J. Lopez De Leon Street, 3097 JERWIN S. YU Greenheights Subd., Parañaque City 11-Sep-07 31-Dec-09 153 Makinis St., Tanza, Navotas, Metro 3098 MA. REGINA B. LORIA Manila 11-Sep-07 31-Dec-09 2806 Bolivia Street, San Isidro, Makati 3099 MARIBETH R. BANOT City 11-Sep-07 31-Dec-09

3100 MILA L. VARGAS Mag-iba, Teresa, Rizal 11-Sep-07 31-Dec-09 12 Loans St., GSIS Village, Project 8, 3101 ORLANDO D. SICAT Barangay Sangandaan, Quezon City 11-Sep-07 31-Dec-09 Block 13 Lot 26A H. Rodis St., BF Resort Village, Talos Dos, Las Piñas 3102 TEODORA R. RAMOS City 11-Sep-07 31-Dec-09 298 Purok 2, San Pedro, Bustos, 3103 DANILO C. CRUZ Bulacan 11-Sep-07 31-Dec-09 83 Dama De Noche St., Rainbow Village 3, Almanza, Marcos Alvarez 3104 JOSEFINA M. NAVEA Ave., Las Piñas City 1750 11-Sep-07 31-Dec-09

812 Magallanes St., Villa Canacao 3105 MA. CELINA A. MANGALINDAN Subd., San Juan, Noveleta, Cavite 4105 11-Sep-07 31-Dec-09 Unit 5-B Go Ta Nards Building, No. 45 3106 MICHELLEN S. BAYOT EDSA, Bangkal, Makati City 11-Sep-07 31-Dec-09 108 Roosevelt Ave., San Francisco Del 3107 PILAR I. VELASCO Monte, Quezon City 11-Sep-07 31-Dec-09

3108 RICARDO V. PEÑERO Blk 17 Lot 27 Palmera VI, Taytay, Rizal 11-Sep-07 31-Dec-09

3109 ROSARIO D. JUAN 136-A Panghulo, Obando, Bulacan 11-Sep-07 31-Dec-09

Page 93 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of November 30, 2008

PREVIOUS ACCREDITATION REG. BR. NO. EXPIRY V A L I D I T Y REMARKS NO. NAME OF FIRM ADDRESS DATE DATE From To 4 Casa de Oro Homes, Sto. Niño St., 3110 LORENA A. JACOBO Milagros Subd., Antiplo City 11-Sep-07 31-Dec-09 7 Duhat St., Pacita 2, San Pedro, 3111 MARIO B. MAMAWAG Laguna 11-Sep-07 31-Dec-09 74 Gertrudes St., Manbugan, Antipolo 3112 ORLANDO A. NAVELINO City 11-Sep-07 31-Dec-09 622 Everlasting St., Lacolina Subd., 3113 REMEDIOS M. DUCUSIN Mambugan, Antipolo City 1870 11-Sep-07 31-Dec-09 60 M. H. Del Pilar Street, Platiw, Pasig 3114 VIRGILIO S. DE LA VEGA City, Metro Manila 1600 11-Sep-07 31-Dec-09

Unit 407, One Beatriz Tower Condominium, 4 Lauan St., Project 3, 3115 DEMOSTHENES R. BAUTISTA Quezon City 11-Sep-07 31-Dec-09 51-D Calderon Street, Project 4, 3116 EUREKA D. YCASIANO Quezon City 11-Sep-07 31-Dec-09 10 Onyx Road, Pilar Village, Las Piñas 3117 EVELYN G. OCAMPO City 11-Sep-07 31-Dec-09 122 Int. 3 Private Road, Hulo, 3118 JONATHAN Q. SIBUG Mandaluyong City 11-Sep-07 31-Dec-09

3119 MARIA FLOR G. CODICO 133 Barog Street, Laloma, Quezon City 11-Sep-07 31-Dec-09 0238 Melencio Extension Kapitan Pepe 3120 MARTIN C. PANGANDIAN Subdivision, Cabanatuan City 11-Sep-07 31-Dec-09 19 Fontaine St., East Bajacbajac, 3121 MICHAEL E. FACTURANAN Olongapo City 11-Sep-07 31-Dec-09 17 Mayor Marcos St., Veterans Village, 3122 ALLAN C. DACILLO Quezon City 14-Sep-07 31-Dec-09 Unit 2519 Cityland Shaw Tower, Shaw Blvd., Cor. St. Francis Ave., 3123 WILFRIDO R. WISCO Mandaluyong City 11-Sep-07 31-Dec-09 35 San Agustin Street, Lallana Ext., 3124 ROBERT D. FERRER Tndo, Manila 11-Sep-07 31-Dec-09

3125 BRIAN R. BEJOSANO 298 Brgy. Iba, Silang, Cavite 11-Sep-07 31-Dec-09 1232 Serra St., Parkview Homes Subd., 3126 ELLEN N. CORONADO Sunvalley, Parañaque City 11-Sep-07 31-Dec-09

3127 GERMAN ESGUERRA, JR. 5 Loyola St., San Isidro, Taytay, Rizal 11-Sep-07 31-Dec-09

Blk 5 Lot 5 Makiling St., Bermuda 3128 HONORATA MEDINA GAMAYO Townhomes, Pamplona, Las Piñas City 11-Sep-07 31-Dec-09 762-F D. San Juan St., Pagsanjan, 3129 MARIBEL D. ALBON Laguna 11-Sep-07 31-Dec-09 30 Tredia St., Village East Executive 3130 NOEL B. CADAUAN Homes, F. P. Felix Ave., Cainta, Rizal 11-Sep-07 31-Dec-09 Blk Lot 13 Faranday Street, Las Piñas 3131 ROWENA S. SANTOS City 11-Sep-07 31-Dec-09

3132 SHIRLEY G. SADORNAS 304 Dansalan Street, Mandaluyong City 11-Sep-07 31-Dec-09 Blk 7 Lot 1 Phase 11, Don Angelo King 3133 CHRISTINE P. ERISPE Village, Las Piñas City 11-Sep-07 31-Dec-09 7th Floor, S & L Bldg., Esteban Cor. Dela Rosa Street, Legazpi Village, 3134 ENRIQUE C. SAMONTE Makati City 11-Sep-07 31-Dec-09

3135 FLORA F. AYSON 1469 Prudencio St., Sampaloc, Manila 11-Sep-07 31-Dec-09 13 Gladiola St., Ceris 1, Canlubang, 3136 JOCELYN D. RAZ Calamba City, Laguna 11-Sep-07 31-Dec-09 24 Garnet St., CVPS, City of Malolos, 3137 JULITA CARLOS MANAHAN Bulacan 11-Sep-07 31-Dec-09

3138 MARCIANA G. PUA 1425 J. Fajardo St., Sampaloc, Manila 11-Sep-07 31-Dec-09 197 St. Peter St., Doña Juana Homes, 3139 MARIA AISHA P. MANGONDATO Quezon City 11-Sep-07 31-Dec-09 3027 3rd Street, Guadalcanal, Sta. 3140 MARILYN B. MARTINADA Mesa, Manila 11-Sep-07 31-Dec-09 25 Baluarte St., Camella Homes 4A, 3141 NENITA GARCIA - COO Muntinlupa City 11-Sep-07 31-Dec-09 6 Campanilla St., New Manila, Quezon 3142 RHODORA P. CASAS City 11-Sep-07 31-Dec-09 409 Salamisim St., Bacood, Sta. Mesa, 3143 HELEN B. MANZANO Manila 11-Sep-07 31-Dec-09

Page 94 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of November 30, 2008

PREVIOUS ACCREDITATION REG. BR. NO. EXPIRY V A L I D I T Y REMARKS NO. NAME OF FIRM ADDRESS DATE DATE From To 909 G. H. Del Pilar St., Brgy. Mabolo, 3144 LORENZO B. CABILI Catarman, Northern Samar 6400 11-Sep-07 31-Dec-09

3145 NELSON D. LAUNIO Poblacion, Balite, Aklan 11-Sep-07 31-Dec-09 202-G P. Victorino St., Camorongan 3146 ROLAND A. EBREO Compound, Mandaluyong City 11-Sep-07 31-Dec-09 2nd Floor, Y Y & Company, Mandaue 3147 VICTORINO R. ALMENDRAS City, Cebu 11-Sep-07 31-Dec-09 Bn C Building, Stall K Fields Avenue, 3148 YOLANDA M. TOLENTINO Balibago, Angeles City 2009 11-Sep-07 31-Dec-09

3rd Floor, Dy Bldg., 1650 San Marcelino 3149 ZENITH C. CAMU Cor. Gen. Malvar Sts., Malate, Manila 11-Sep-07 31-Dec-09 743 Domingo Santiago, Sampaloc, 3150 ALICIA L. ACOBA Manila 14-Sep-07 31-Dec-09

No. 11 Miyerkoles St., Landcom Village 3151 DELIA O. AQUINO I, V. Mapa Extension, Sta. Mesa, Manila 14-Sep-07 31-Dec-09 127 R. Berroya St., San Vicente, San 3152 NOEMI C. BRUSAS Pedro, Laguna 14-Sep-07 31-Dec-09

22nd Floor, 139 Corporate Center, 139 3153 CARLOS R. NEMENZO, JR. Valero St., Salcedo Village, Makati City 14-Sep-07 31-Dec-09 36-6 Dr. Sixto Antonio Avenue, 3154 CATHERINE D. FRANCISCO Maybunga, Pasig City 14-Sep-07 31-Dec-09

3155 DANILO L. MEJIA 1 Consuelo St., Acacia, Malabon City 14-Sep-07 31-Dec-09 Room 202 Residencia 888 Pearl Drive, 3156 GRACE LEDESMA RUSTE Ortigas Center, Pasig City 14-Sep-07 31-Dec-09 317 M. L. Quezon St., Lower Bicutan, 3157 MELANIO B. PANO, JR. Taguig City 14-Sep-07 31-Dec-09

3158 PRISCILLA D. PALER 97 Jasmin, Batasan Hills, Quezon City 14-Sep-07 31-Dec-09 U 811 Tower B, Regalla Park, 150 P. Tuazon St., Cor. EDSA, Cubao, 3159 REBECCA M. DULFO Quezon City 14-Sep-07 31-Dec-09 24 M. Roxas St., San Roque, Marikina 3160 SOCORRO T. PAZ City, Metro Manila 1801 14-Sep-07 31-Dec-09 Lot 38 Lot 25 Karangalan Drive, 3161 WELLINGTON Z. BALTAZAR Karangalan 14-Sep-07 31-Dec-09 Phase 1, Block 22 Lot 24, The Garden 3162 WILFREDO G. PAGARAN Grove, Salitran IV, Dasmariñas, Cavite 14-Sep-07 31-Dec-09 20th Floor, Security Bank Center, Ayala 3163 DOLORES G. GALLO Avenue, Makati City 14-Sep-07 31-Dec-09 Dangal St., Bagumbayan, Sta. Mesa, 3164 GLENN A. MAGADIA Manila 14-Sep-07 31-Dec-09 9-A St. Paul St., Horsehoe Village, 3165 MARIA FE P. SARMIENTO Cubao, Quezon City 14-Sep-07 31-Dec-09 Unit 6 Bldg., 1 Southland Townhomes, 3166 MARIA LIZA P. EBARLE Talon I, Las Piñas City 14-Sep-07 31-Dec-09

3167 MARICEL Q. CARILLO 14-C Cielito Homes, Quezon City 14-Sep-07 31-Dec-09 Blk 2 Lot 8 Diamond Village, 3168 PEDRO S. A. GALANG Novaliches, Quezon City 14-Sep-07 31-Dec-09

Unit II, 2nd Floor Elizabeth Center, 3169 DANTE E. TAN National Road, Putatan, Muntinlupa City 3-Oct-07 31-Dec-09

3170 TOLOMEO D. LIGUTAN & CO. 46 Masikap Street, Quezon City 14-Sep-07 31-Dec-09

3171 ARNULFO A. SANTOS 660 Instruccion St., Sampaloc, Manila 14-Sep-07 31-Dec-09 3rd Level - Power Plant Mall Rockwell 3172 ANTHONY M. YENGKO Center, Makati City 14-Sep-07 31-Dec-09 2028 B Sampaguita St., La Colina 3173 CARMELITA OSDON TAN Subdivision, Antipolo City 14-Sep-07 31-Dec-09 165-7D Pascual St., Baesa, Quezon 3174 LEON M. ONGUE III City 14-Sep-07 31-Dec-09 Block 8 Lot 10, Juana Complex 3A, 3175 NIELINDA D. DIZON Brgy. San Francisco, Biñan, Laguna 14-Sep-07 31-Dec-09 46 Bolivia Street, Don Bosco, 3176 RENITA TRINIDAD G. ALBA Parañaque City, Metro Manila 14-Sep-07 31-Dec-09 No. 8 San Marcelino St., San Antonio 3177 ROMULO L. GEOCANIGA Valley 10 Sucat Parañaque City 14-Sep-07 31-Dec-09

Page 95 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of November 30, 2008

PREVIOUS ACCREDITATION REG. BR. NO. EXPIRY V A L I D I T Y REMARKS NO. NAME OF FIRM ADDRESS DATE DATE From To Room 402 Anphil Bldg., No. 3 Letre 3178 SUCYLIN F. VERO Road, Malabon City 14-Sep-07 31-Dec-09 41 Inocencia Street, Tugatog, Malabon 3179 VIOLETA L. ABAD City 14-Sep-07 31-Dec-09 No. 21 Ferrer Compound, 3180 ALMA P. BINSOL Pinagbuhatan, Pasig City 14-Sep-07 31-Dec-09

Blk 6 Lot 20 Tantoma St., Ina Executive 3181 DEMETRIA C. BADONG Homes Valley I, Parañaque City 14-Sep-07 31-Dec-09

3182 EVELYN T. LAU 460 Clavel Street, Binondo, Manila 14-Sep-07 31-Dec-09

3183 JOYCE D. TY 460 Clavel Street, Binondo, Manila 14-Sep-07 31-Dec-09 21-A Diamond St., Bankers Banaba, 3184 LOURDES V. CAMARA San Mateo, Rizal 14-Sep-07 31-Dec-09

3185 MAXELINDO E. PUNZALAN No. 8 Banaag Street, Pineda, Pasig City 14-Sep-07 31-Dec-09 126 3rd Avenue, Duplex Compound, 3186 RAMON M. RILLES Brgy. Fortune, Marikina City 14-Sep-07 31-Dec-09

3187 GLICERIO F. SANCON Don Manuel Subd., Pila, Laguna 14-Sep-07 31-Dec-09

3188 JESUS N. SALVINO 206 Doroteo St., Santolan, Pasig City 14-Sep-07 31-Dec-09 Room C Mezzanine RGM Bldg. No. 3, 3189 PERFECTO L. ENRIQUEZ Timog Ave., Quezon City 14-Sep-07 31-Dec-09

3190 RAUL C. BUENO 23 Biak na Bato, Santo, Quezon City 14-Sep-07 31-Dec-09 Lot I-G St. James Compound, 3191 ROSALINDA B. BELCHEZ Mindanao Ave., Quezon City 14-Sep-07 31-Dec-09 5 Sampaguita Street, Doña Bayview 3192 WILFREDO F. VIDAL Subd., Sucat, Muntinlupa City 14-Sep-07 31-Dec-09

3193 FAUSTINO T. OTANES, JR. 2004 A. De Las, Alas, Sta. Ana, Manila 14-Sep-07 31-Dec-09 Unit 2D Osmeña Bldg., 1991 A. Mabini 3194 MA. VICTORIA R. PAG-ONG St., Malate, Manila 14-Sep-07 31-Dec-09 544 Prudencio St., Rubyville Subd., 3195 DULCE B. SANCHEZ Baesa, Caloocan City 14-Sep-07 31-Dec-09

3196 ANNIE ESTRADA NUELAN 1067 Arlegui St., Quiapo, Manila 14-Sep-07 31-Dec-09 443 Manga St., Lakeview Homes, 3197 ADELAIDA G. ALEJANDRO Muntinlupa City 14-Sep-07 31-Dec-09 104 Sta. Ana Ext. St, San Roque, 3198 CARMELITA D. JUNGCO Marikina City 14-Sep-07 31-Dec-09

3199 CZARINA KATHLEEN R. PORTUGAL 29 Perez St., Lucena City 14-Sep-07 31-Dec-09 7 Georgia St., University Hills Subd., 3200 EMIL B. BERNABE Malabon, Metro Manila 14-Sep-07 31-Dec-09

3201 AMELIA P. GARCIA 216 Maitim Segundo, Tagaytay City 3-Oct-07 31-Dec-09 28 Alfonso Sandoval Avenue, Pasig 3202 ALICIA B. AGUSTIN City, Metro Manila 14-Sep-07 31-Dec-09 Lot 6 Blk 4 Equity Homes, San Antonio 3203 ANALOR J. DELA PEÑA Valley I, Parañaque 14-Sep-07 31-Dec-09 3 Osmeña Street, Calaocan, Bambang, 3204 BIENVENIDO A. GASMENA Nueva Viscaya 14-Sep-07 31-Dec-09 805 Ruby Street, Posadas Village, 3205 CARLITO A. MAMIIT Muntinlupa City 14-Sep-07 31-Dec-09 97 Multinational Avenue, Multinational 3206 EDWINA R. MISCREOLA Village, Parañaque City 14-Sep-07 31-Dec-09 7710-J Mallari Apartments Coronado 3207 MARIA LAARNI B. NATIVIDAD St., Guadalupe Viejo, Makati City 14-Sep-07 31-Dec-09 Block 8 Lot 13 Woodlane Subd., 3208 MA. MIRAFLOR N. CABARLES - QUINITIO Malagasang I-A, imus, Cavite 14-Sep-07 31-Dec-09 17 Kaunlaran St., Rosario V Subd., Sta. 3209 MARCELIANO S. REYES Lucia, Pasig City 14-Sep-07 31-Dec-09 7th Floor, Allied Bank Center Bldg., 3210 RIZALINO A. SANTOS 6754 Ayala Avenue, Makati City 14-Sep-07 31-Dec-09 Blk 1 Lot 20 Narra St., Maris 3211 ZOSIMO D. MAGLANGIT, JR. Townhomes, Antipolo City 14-Sep-07 31-Dec-09

3212 ANGELINA S. BUTAC 808 Panay Street, Sampaloc, Manila 14-Sep-07 31-Dec-09

Page 96 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of November 30, 2008

PREVIOUS ACCREDITATION REG. BR. NO. EXPIRY V A L I D I T Y REMARKS NO. NAME OF FIRM ADDRESS DATE DATE From To Block 11, Lot 10 Ipil Ipil Street, Perpetual Village VI, Mambog 4, 3213 ANNABEL R. ANCHETA Bacoor, Cavite 14-Sep-07 31-Dec-09 111-A C. Benitez Street, Cubao, 3214 ELISA G. MARIANO - BENITEZ Quezon City 14-Sep-07 31-Dec-09

3215 JOSE B. SALONGA 88 Nadurata St., Caloocan City 14-Sep-07 31-Dec-09 201 Ipil Street, Marikina Heights, 3216 JUAN G. CUNANAN Marikina City 14-Sep-07 31-Dec-09 367 3rd Street, Gloria Compound, Brgy. 3217 MARISSA G. MALOLES 6, Tanauan City, Batangas 14-Sep-07 31-Dec-09 8 Capricorn St., Bancom Life Homes, 3218 MIRIAM GARCIA - FUENTES Gulod Malaya, San Mateo, Rizal 14-Sep-07 31-Dec-09

3219 PURIFICACION C. ANDRADA 2 Iba Street, Sta. Teresita, Quezon City 14-Sep-07 31-Dec-09 106 Lantana St., PH 5, SJVII, Biñan, 3220 ROSALIE P. RAMOS Laguna 14-Sep-07 31-Dec-09 12324 Unit 201 Batanes St., Cor. G. 3221 YANAGIYA R. PEREZ-RAYA Tuazon, Sampaloc, Manila 14-Sep-07 31-Dec-09

Partner of Mateo, Pulido, Ramos and Company BOA 1422 Herrera Tower, Rufino St., No. 3601 dtd. Nov. 29, 3222 GERONIMO M. PULIDO Salcedo Village, Makati City 14-Sep-07 31-Dec-09 2007. 2 Ilang-Ilnag Extn. Vergonville Subd., 3223 ANTERA RAYPON PANCHO Brgy. Pulang Lupa 2, Las Piñas City 14-Sep-07 31-Dec-09 25 Sapphire Street, Golden Acres 3224 BERNARDO H. ANTOLIN Subd., Talon 5, Las Piñas City 14-Sep-07 31-Dec-09 Lot 11 Blk 3 Hagonoy Subd., Sto. Niño, 3225 DANTE R. TORRES Hagonoy, Bulacan 14-Sep-07 31-Dec-09

3226 IMELDA C. KHAN 399 A. Bonifacio St., Mnadaluyong City 14-Sep-07 31-Dec-09 No. 1 Road 5, GSIS Hills Subd., B. 3227 IRISH S. RIVERO Talipapa, Novaliches, Caloocan City 14-Sep-07 31-Dec-09 Brgy. San Antonio No. 02, San Pablo 3228 FRANCISCA CARPELA CABRERA City, Laguna 14-Sep-07 31-Dec-09

3229 PRYDIX E. DIZON 811 S. Laurel St., Mandaluyong City 14-Sep-07 31-Dec-09 18 DBP Ave., DBP Village, Almanza, 3230 ROLAN L. DELA VEGA Las Piñas City 14-Sep-07 31-Dec-09

3231 VIRGINIA F. LEYVA 9-A Mabini St., Mandaluyong City 14-Sep-07 31-Dec-09 36 Pampnga St., Bago Bantay, Quezon 3232 WARREN JOSEPH V. DULA City 14-Sep-07 31-Dec-09 No. 10 Salcedo St., Vista Verde, Cainta, 3233 ANACLETO DE MESA BANAAG, JR. Rizal 17-Sep-07 31-Dec-09

3234 ANITA Q. CASTRO 118 Lorenzo Comp.Pasig City 17-Sep-07 31-Dec-09 Suite 1702 Westgate Plaza, 120 H. V. Dela Costa Street, Salcedo Village, 3235 BALTAZAR N. ENDRIGA Makati City 17-Sep-07 31-Dec-09 Phase 1, Block 1 Lot 9,Mandarin Homes Subd., Malagasang II-B, Imus, 3236 EVELYN A. PILAPIL Cavite 17-Sep-07 31-Dec-09 Lot 18 Blk 77 Kaalinsabay Road, Karangalan Village, Manggahan, Pasig 3237 MILAGROS D. SANTIAGO-CASTRO City 17-Sep-07 31-Dec-09

Rocha Exec. Village, Barol 1st, Balatas, 3238 MARIBETH D. BORLONGAN Bulacan 3016 17-Sep-07 31-Dec-09 Blk 1 Lot 56 Phase 1, Fatima Heights, 3239 NELSON S. BORBAJO Sampaloc 3, Dasmariñas, Cavite 17-Sep-07 31-Dec-09 548 San Rafael St., Plainview Subd., 3240 RONALDO C. LIMBO Mandaluyong City 17-Sep-07 31-Dec-09 224B Natividad Bldg., T. Pinpin Cor. 3241 VICENTE C. LAMBUS Escolta, Binondo, Manila 17-Sep-07 31-Dec-09

3242 JANE R. SEVESES 234 Longos, Pulilan, Bulacan 17-Sep-07 31-Dec-09 Herrera Street, Corner Kagatan Road, 3243 CRESENCIO N. PALPAGAN, JR. Miputak, Diplog Cityg 17-Sep-07 31-Dec-09 Corner Sto. Entierro St., Sto. Cristo, 3244 DAN G. YAMZON Angeles City 2009 17-Sep-07 31-Dec-09

3245 ERLINDA CONTRERAS BELTRAN 951 P. Quirino Avenue, Malate, Manila 17-Sep-07 31-Dec-09

Page 97 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of November 30, 2008

PREVIOUS ACCREDITATION REG. BR. NO. EXPIRY V A L I D I T Y REMARKS NO. NAME OF FIRM ADDRESS DATE DATE From To 28 Matapat Street, Barangay Pinyahan, 3246 ERNESTO V. GORDOVEZ Quezon City 17-Sep-07 31-Dec-09 126 M. Santos Extension, San Jose, 3247 FELIXBERTO P. DE CASTRO Antipolo City 17-Sep-07 31-Dec-09

3248 MARGARITA P. CAMERINO 82 Narig St., Project 7, Quezon City 17-Sep-07 31-Dec-09 678 T. Anzures Street, Sampaloc, 3249 MARIO S. SAURE Manila 17-Sep-07 31-Dec-09 Block 20 Lot 23 Phase 1-C San 3250 MARITES TIQUIO MALICDEM Lorenzo South, Sta. Rosa, Laguna 17-Sep-07 31-Dec-09 66 Magat Salamat St., Brgy. Mailag, 3251 ROSALINA S. CASTILLO Project 4, Quezon City 1109 17-Sep-07 31-Dec-09 34-A Private Aurellana St., Bagong Ilog, 3252 CARLOS R. CONTRERAS Pasig City 17-Sep-07 31-Dec-09 71 B 20th Avenue, Murphy, Quezon 3253 CHARLIE B. CANADA City 17-Sep-07 31-Dec-09 745 Banaue St., Bgy. St. Peter, Quezon 3254 ELAINE C. LIM City 17-Sep-07 31-Dec-09 1420 Grasshopper St., Maysapang 3255 ELY V. BONSATO Ibayo, Ususan, Taguig, Metro Manila 17-Sep-07 31-Dec-09 Verania Apt. Consolacion St., 3256 EMILY M. ORION Sampaloc, Tanay, Rizal 1980 17-Sep-07 31-Dec-09 72 Richard 1, Kingsville Subd. V, 3257 DULCE M. BALOD Antipolo, Rizal 26-Sep-07 31-Dec-09 257 Mayor Cor. Apo St., La Loma, 3258 MYRNA B. MATOZA Quezon City 17-Sep-07 31-Dec-09 Blk 9 Lot 27 Phase 3 Soldier's Hills IV, 3259 ALFONSO M. MABOLO Molino, Bacoor, Cavite 17-Sep-07 31-Dec-09

3260 ANGELINA S. GUILALAS 358 Jose St., Carmona, Cavite 17-Sep-07 31-Dec-09 Lot 15 Marigold St., Antipolo hills Subd., 3261 BERNADETTE K. DIMZON Antipolo City 1870 17-Sep-07 31-Dec-09 Blk 9 Lot 14 Phase 1A Annex Dama de Noche St., San lorenzo South Subd., 3262 EDNA J. PERALTA Sta. Rosa, Laguna 17-Sep-07 31-Dec-09 104 M Alson Compound National Road, 3263 HECTOR E. JULIANO Putatan, Muntinlupa City 17-Sep-07 31-Dec-09

3264 MA. TARA V. OROSCO 1511 Valentina St., Paco, Manila 17-Sep-07 31-Dec-09 1363 Mabuhay Street, Pangarap 3265 MARK TERRY M. ESCARPE Village, Caloocan City 17-Sep-07 31-Dec-09 Unit-1 Fernando Building, Bacood St., 3266 AUGUSTO N. ANDRADE Bacood, Sta. Mesa, Manila 20-Sep-07 31-Dec-09

3267 BENITO C. FERNANDEZ 15-A C. Santos St., Ugong, Pasig City 20-Sep-07 31-Dec-09 5th Floor, SSHG Law Centre, 105 3268 CAMILO M. SADORNAS Paseo de Roxas, Makati City 20-Sep-07 31-Dec-09 1107-1108 Cityland Tower 1, H. V. Dela 3269 DANIEL B. DIZON Costa Street, Makati City 20-Sep-07 31-Dec-09 220 Circle Drive, Vermont Park, 3270 MARIA P. DELA CRUZ Antipolo City 20-Sep-07 31-Dec-09 39 Examine St., West Triangle, Quezon 3271 MA. ISABEL L. MILANO City 20-Sep-07 31-Dec-09 No. 24 J. Arellano St., IVS, Marikina 3272 MARIANO B. BETIC City 20-Sep-07 31-Dec-09

Blk 2 Lot 65 & 66 Sharina Heights 3273 EDDIE L. LAO Subd., Bacolod City, Negros Occidental 26-Sep-07 31-Dec-09 No. 356 M. H. Del Pilar Street, Maysilo, 3274 FERDINAND S. REYES Malabon City 26-Sep-07 31-Dec-09 Bagacay, Dumaguete City, Negros 3275 GREGORIO U. LUMJOD Oriental 26-Sep-07 31-Dec-09 Blk 31 Lot 1 Celina Homes II, Deparo, 3276 JONATHAN IRWIN T. OPINIANO Caloocan City 26-Sep-07 31-Dec-09 No. 26 Jose Feliciano St., Sagad, Pasig 3277 MA. TERESA LEILANI R. VERGARA City 26-Sep-07 31-Dec-09

D4 Bldg., 7 Bahay Caridad Condo Corp. 3278 SHEILA MARIE D. DELA CRUZ Bayani St., Doña Imelda, Quezon City 26-Sep-07 31-Dec-09

3279 SISENIA B. CHIN Talangnan, Madrijeros, Cebu 26-Sep-07 31-Dec-09 2 Taurus St., Bancom Subd., Gulod 3280 VIRGINIA N. BATISTIANA Malaya, San Mateo, Rizal 26-Sep-07 31-Dec-09

Page 98 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of November 30, 2008

PREVIOUS ACCREDITATION REG. BR. NO. EXPIRY V A L I D I T Y REMARKS NO. NAME OF FIRM ADDRESS DATE DATE From To 183 P. Diego Cera Ave., Ilaya, Las 3281 GUILLERMO C. FUERTE Piñas City 26-Sep-07 31-Dec-09 1348-1 G. Tuazon St., Sampaloc, 3282 JEODIMEL R. OCTAVIANO Manila 26-Sep-07 31-Dec-09 31 Cypress St., Superville Subd., Brgy. 3283 JESSICA F. PINEDA - GU UNJIENG Marcelo Green, Parañaque City 26-Sep-07 31-Dec-09

3284 JOVITO V. GERTES 63 Dr. Pilapil Street, Pasig City 26-Sep-07 31-Dec-09 1223 Lardizabal Street, Sampaloc, 3285 LIZABETH J. DAGACDAC Manila 26-Sep-07 31-Dec-09 202 I. Francisco St., Kabayan, San 3286 MA. LORETA N. SANTOS Juan City 26-Sep-07 31-Dec-09 Blk 70 Lot 5 Criselda Cecilio St., BF 3287 NEMITO C. AURELIO Resort Village, Las Piñas City 26-Sep-07 31-Dec-09

3288 OFELIA M. RIVERA 1415 Metica St., Sampaloc, Manila 26-Sep-07 31-Dec-09

3289 RAYMUNDA V. VERGARA 865 Argueros St., Tondo, Manila 26-Sep-07 31-Dec-09 460 Fausta Village, Tabing-Ilog, 3290 ROSALIE S. MILAN Marilao, Bulacan 26-Sep-07 31-Dec-09 12 Avelino Joaquin St., Balangcas, 3291 ASUNCION R. CAPISTRANO Valenzuela City 26-Sep-07 31-Dec-09 16 Opal St., Northview I, Batasan Hills, 3292 ELIZABETH Q. VILLAFRANCA Quezon City 26-Sep-07 31-Dec-09 4th Floor, SP & A Building, No. 282 A. Bonifacio Avenue Dela Peña, Marikina 3293 ERNESTO C. ALCANTARA City 26-Sep-07 31-Dec-09 27-C E. Rodriguez Sr. Ave., Quezon 3294 ESMENIA P. BATALLONES City 26-Sep-07 31-Dec-09 1714 Canday-Ong Road, Calindagan, 3295 JULITO C. PELAYO Dumaguete City 26-Sep-07 31-Dec-09 186 B Dela Cruz Comp. Sucat, 3296 JUVY A. COMO Parañaque City 26-Sep-07 31-Dec-09 Room 403 Minnesota Mansion, 267 Ermin Garcia Street, Cubao, Quezon 3297 MENANDRO M. ALVAREZ City 26-Sep-07 31-Dec-09 16 Midland Homes, Brgy. San Juan, 3298 MYRNA G. FERNANDEZ Cainta, Rizal 26-Sep-07 31-Dec-09 Blk 5 Lot 17 Villa Maria Subd., Deparo, 3299 NOEL P. BERSABA Caloocan City 26-Sep-07 31-Dec-09 83 C Gen. Borromeo St., Longos, 3300 RAPHAEL C. MIGUEL Malabon City 26-Sep-07 31-Dec-09

111 , Quezon 3301 DELURIA & ASSOCIATES City 8-Oct-07 31-Dec-09 64C Perlas St., Doña julita Subd., 3302 ANTONIA A. DEL VALLE Pulang-Lupa, Las Piñas City 26-Sep-07 31-Dec-09 24 Labrador Street, Mabayuan, 3303 MARIA LUISA T. IGNACIO Olongapo City 26-Sep-07 31-Dec-09 14 San Buenaventura St., Mauban, 3304 MARYBABYLYN S. JARDINIANO Quezon 26-Sep-07 31-Dec-09 142 Sitio Kamias, Bagong Nayon I, 3305 MILAGROS O. FURAGGANAN Antipolo City 26-Sep-07 31-Dec-09 157-C Dr. Pilapil St., San Miguel, Pasig 3306 RODOLFO V. DELLA City 1600 26-Sep-07 31-Dec-09 Lot 17 Blk 8, Coltland hills Subd., 3307 ROMEO T. ATACADOR Kinamaligan, Masbate City 26-Sep-07 31-Dec-09 119 Mc Arthur Hi-way, Lolomboy, 3308 CARLOS C. SAMSON Bocaue, Bulacan 26-Sep-07 31-Dec-09 Room 302 Republic Supermarket Bldg., 3309 CRISPIN C. REYES, JR. Sta. Cruz, Manla 26-Sep-07 31-Dec-09

3310 EDGAR N. TEJARES 932 Bilibid Viejo, Quiapo, Manila 26-Sep-07 31-Dec-09 80 Old Sauyo Road, Sauyo, 3311 EULOGIO L. LIM Novaliches, Quezon City 26-Sep-07 31-Dec-09 c/o Marsha Delicacies Calabangga 3312 EVA NAVARRO CORDERO Bantay, Ilocos Sur. 26-Sep-07 31-Dec-09 Room 208 Paramount Bldg., Q. 3313 MA. FATIMA SD. JACINTO Paredes St., Binondo, Manila 26-Sep-07 31-Dec-09 10 Lincoln St., Cuesta Verde, Antipolo 3314 MARIA O. LOBATON City 26-Sep-07 31-Dec-09 Road 9-E Area 7, United Parañaque Subd., Phase V, San Dionisio, Sucat, 3315 ROSEMARIE H. LARANO Parañaque City 26-Sep-07 31-Dec-09

Page 99 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of November 30, 2008

PREVIOUS ACCREDITATION REG. BR. NO. EXPIRY V A L I D I T Y REMARKS NO. NAME OF FIRM ADDRESS DATE DATE From To

3316 TERESITA C. FLORES 35 Quezon St., Cauayan City, Isabela 26-Sep-07 31-Dec-09 46 Maya Extension St., Ugac Norte, 3317 VICTORIA ANCHETA MAMBA Tuguegarao City, Cagayan 26-Sep-07 31-Dec-09

3318 BETTY JANE Y. MARTINEZ 54 San Jose St., Dumaguete City 27-Sep-07 31-Dec-09 2099-G Primo St., Brgy. Tejeros, Makati 3319 CESAR V. ESPIRITU City 27-Sep-07 31-Dec-09 Cabela Bldg., 220 M. Brion Street, San 3320 EFREN R. COSINAS Pablo City 27-Sep-07 31-Dec-09 Blk 8 Lot 22 PLDT Village, Soro Soro, 3321 LUCIA G. BAUTISTA Biñan, Laguna 27-Sep-07 31-Dec-09

3322 LUISA M. FERNANDO 7 Burgos St., Cabuyao, Laguna 27-Sep-07 31-Dec-09 Anita Bldg., Zamora Street, San Roque, 3323 MARIA ANTONIETTE V. MARIANO Tarlac City 27-Sep-07 31-Dec-09 142 J. B. Santos St., Wawa, Navots, 3324 MARIBETH G. ROQUE Metro Manila 27-Sep-07 31-Dec-09 5 Magiting St., Teachers Village, 3325 REMEDIOS M. CABANILLA Quezon City 27-Sep-07 31-Dec-09

3326 ROSEMARIE N. MORATO 17 Dove St., Franciss 27-Sep-07 31-Dec-09 7-D San Pablo St., Brgy. Batis, San 3327 SUSAN MANDIA NACE Juan, Metro Manila 27-Sep-07 31-Dec-09 20 Almond Drive, Ecoland Phase 7, 3328 ANNALI A. ESTREMERA Matina, Davao City 8021 27-Sep-07 31-Dec-09 662 Evergrren St., (Back of Sunny 3329 BERNARDO B. RUALLO Point) Ma-a, Davao City 27-Sep-07 31-Dec-09 201 Cacao Street, Manuela 4B Subd., 3330 ERLINDA VICENTE - FONTANILLA Pamplona, Las Piñas City 27-Sep-07 31-Dec-09 59 St., Andrew St., Pigres, Malibay, 3331 LEONCIA SERONIJOS LASPIÑAS Pasay City 27-Sep-07 31-Dec-09 Blk 7 Lot 24 Juana 3A Complex, Biñan, 3332 MA. ELENA A. BUHAY Laguna 27-Sep-07 31-Dec-09 978 C. Castañeda St., Namayan, 3333 MAGNOLIA S. NEMIL Mandaluyong City 27-Sep-07 31-Dec-09 Blk 3 Lot 28 Villa Karangalan Subd., 3334 MARCIAL C. PAGLINAWAN Calauag, Naga City 27-Sep-07 31-Dec-09 Purok 12, Magnaga, Pantukan, 3335 METODIO C. DUAT III Compostela Valley Province 27-Sep-07 31-Dec-09

3336 OSCAR P. COSME 143 B Calero, Orani, Bataan 27-Sep-07 31-Dec-09 Lot 10 blk 14 Metrovilla Center 3337 PACITA M. TAN-CHUANG Mapulang Lupa, Valenzuela City 27-Sep-07 31-Dec-09 Suite 302 Downtown Center Bldg., 516 3338 EDMUNDO G. VIANZON Q. Paredes St., Binondo, Manila 1-Oct-07 31-Dec-09

3339 JERRY G. DIOLATA 73 J. Ruiz St., San Juan, Metro Manila 1-Oct-07 31-Dec-09 11 Quezon St., Magsaysay, Alicia, 3340 JESUS E. QUINSAY Isabela 1-Oct-07 31-Dec-09

3341 JOSEPH A. CRUZ 1475 Alcantara St., Sanpaloc, Manila 1-Oct-07 31-Dec-09 2387-A Alejandro St., Bangkal, Makati 3342 KIT B. MONTECILLO City 1-Oct-07 31-Dec-09

3343 MERCY N. RODRIGUEZ 227 C Arellano Street, Malabon City 1-Oct-07 31-Dec-09 Unit 611, 2A Palmdale Heights Condominium, 8505 Sandoval Ave., 3344 RAUL SJ. DE GUZMAN Pinagbuhata, Pasig City 1-Oct-07 31-Dec-09 526 Gonzales Subd., Abangan Sur, 3345 RIZALDY R. MARTIN Marilao, Bulacan 3019 1-Oct-07 31-Dec-09 Blk 23 Lot 8 Daisy St., St. Gabriel 3346 RUBY A. SOTOZA Heights, Dalig, Antiplo City 1-Oct-07 31-Dec-09 320-D Pagsibigan St., Purok 3, Mabolo, 3347 YOLANDA S. ROTAP Malolos, Bulacan 1-Oct-07 31-Dec-09 82 Mangga St., Valley View Exec. 3348 EVANGELINE G. MURAO Village, Cainta, Rizal 3-Oct-07 31-Dec-09 Blk 5 Lot 18 Chrysanthemum St., 3349 MA. CECILIA O. VALIMENTO Sarrento Townhomes, Bacoor, Cavite 3-Oct-07 31-Dec-09

3350 NOLI S. DE CASTRO 497 Pasig Ext., Pajo, Caloocan City 3-Oct-07 31-Dec-09 539 C. Santos St., Brgy. Pineda, Pasig 3351 REYMUNDO R. GIRON, JR. City 3-Oct-07 31-Dec-09

Page 100 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of November 30, 2008

PREVIOUS ACCREDITATION REG. BR. NO. EXPIRY V A L I D I T Y REMARKS NO. NAME OF FIRM ADDRESS DATE DATE From To 43-A Mabitian St., Masambong, Quezon 3352 REYNALDO Z. TESORO City 3-Oct-07 31-Dec-09 98 P. Burgos St., Cor. J. Simeon St., 3353 ZENAIDA L. SANTOS Brgy. San Roque, Antipolo City 3-Oct-07 31-Dec-09 Unit 207 Page 1 Bldg., Accia Avenue, Madrigal Business Park, Ayala Alabang, 3354 CABAUATAN, LEE-ROSALES & CO. Muntinlupa City 3-Oct-07 31-Dec-09 2nd Floor, D & E Bldg., No. 1050 3355 DILLENA REYES & ASSOCIATES Quezon Ave., Quezon City 3-Oct-07 31-Dec-09 Block 31 Lot 15 Goodwill Homes I, San 3356 DAVID E. UGALI Bartolome, Novaliches, Quezon City 3-Oct-07 31-Dec-09

Cancelled - Partner of Mateo, Pulido, Ramos and Company (Acc. No. 3601 per 3888 Marigold Road, Sun Valley Subd., Bd Res. No. 146 dtd. BR No. 193 dtd. Nov. 29, 3357 ERNESTO V. PUNZALAN Parañaque City Oct. 3, 2007 28-Nov-07 2007 24 Garnet St., Capitol View Park Subd., 3358 FELICISIMA C. SARIA Malolos City, Bulacan 3-Oct-07 31-Dec-09 Door 1, J & O Bldg., Cervantes St., 3359 FLORENCE E. ABENITA Dumaguete City 3-Oct-07 31-Dec-09 85-A Kamias Road, Brgy. Pinyahan, 3360 JOEL P. ALCARMEN, JR. Quezon City 3-Oct-07 31-Dec-09

3361 MARIO R. LOZANO 21 Bonifacio St., Dela Paz, Antipolo City 3-Oct-07 31-Dec-09 2 Corner J. P. Rizal and Zamora St., 3362 MICHELLE B. CAMARCE - GUCE Pacita Complex, San Pedro, Laguna 3-Oct-07 31-Dec-09 1268 Tubtubon, Sibulan, Negros 3363 SOLANO M. BALUCAN Oriental 3-Oct-07 31-Dec-09

Blk 16 Lot 12 & 14 Abbey Road, Northwind Subd., Brgy. Nagkaisang 3364 SUSAN SORIANO VIRAY Nayon, Novaliches, Quezon City 3-Oct-07 31-Dec-09 48 Emperor St., Blk 8 Regency 3365 ARLENE T. QUIATZON Townhomes, Dasmariñas, Cavite 3-Oct-07 31-Dec-09

3366 CARMENCITA S. SOBERANO I-E Alley 25, Project 6, Quezon City 3-Oct-07 31-Dec-09 St., U. P. Professors Subd., Culiat, 3367 ERLINDA T. DURITAN Quezon City 3-Oct-07 31-Dec-09 Room 1201 Jollibee Center Building, 3368 FELIZARDO T. SIDAYEN San Migeul Avenue, Pasig City 3-Oct-07 31-Dec-09

3369 FERNANDO V. MARCELLANA J. Gonzales St., Biñan, Laguna 3-Oct-07 31-Dec-09 63 Mapagkawanggawa St., UP 3370 LITA L. MARCOS - ROQUE Teachers Village, Quezon City 3-Oct-07 31-Dec-09 44 Rajah Soliman St., Parang, Marikina 3371 TANIE C. ABUSTAN City 3-Oct-07 31-Dec-09 Door No. 3 Metro Circle Commercial Center, E. Rodriguez Avenue, Davao 3372 ARNOLD D. NAVALES City 3-Oct-07 31-Dec-09 No. 9 Quail Street, Marville Park Subd., 3373 FELINO I. MALIWAT San Roque, Antipolo City 1870 3-Oct-07 31-Dec-09 13 Spain St., Better Living Subd., 3374 FLORINIO D. ISLA Parañaque City 3-Oct-07 31-Dec-09

Lot 10 Blk 8 Dogwood St., Greenwoods 3375 HECTOR S. HERNANDEZ Executive Village, Cainta, Rizal 3-Oct-07 31-Dec-09 Block 10 Lot 9 Bluebird St., Rainbow Homes I, San Bartolome Quirino Hi- 3376 JOSEPHINE G. LORETO way, Novaliches, Quezon City 3-Oct-07 31-Dec-09 Block 10 Lot 5 Phase 1, Golden City, 3377 RECHILDA REGAYA RECIERDO Imus, Cavite 3-Oct-07 31-Dec-09 Unit E, No. 21 Calderon Street, Barangay Marilag, Project 4, Quezon 3378 ROMEO J. BERNABE City 3-Oct-07 31-Dec-09

27 Sampaguita Street, San Pedro 9 3379 ROSE P. MIRASOL Subd., Bagbag, Noaliches, Quezon City 3-Oct-07 31-Dec-09 24-C C. Santos St., Niugan, Malabon 3380 SAMUEL M. CURATO City 3-Oct-07 31-Dec-09 Block 8 Lot 8, lipa St., South City 3381 TERESITO M. LLAMAS Homes, Biñan, Laguna 3-Oct-07 31-Dec-09 Block 47 Lot 36 Robinsons Homes 3382 ANIE LYN T. LAGGUI East, Antipolo City 3-Oct-07 31-Dec-09

Page 101 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of November 30, 2008

PREVIOUS ACCREDITATION REG. BR. NO. EXPIRY V A L I D I T Y REMARKS NO. NAME OF FIRM ADDRESS DATE DATE From To San Vicente, South Calapan City, 3383 JOAN A. CUASAY Oriental Mindoro 3-Oct-07 31-Dec-09 76 F. Asedillo St., Brgy. Katipunan, 3384 JOYCELYN L. STA. ANA Pasig City 3-Oct-07 31-Dec-09 Blk 11 Lot 10 Veraville Arcadia, 3385 MARITES ORTEZA COLLADO Dulongbayan, Bacoor, Cavite 4102 3-Oct-07 31-Dec-09 4245 R. Custodio St., Baclaran, 3386 RENATO M. CABRAL Parañaque City 3-Oct-07 31-Dec-09 14 Lunas St., Sta. Mesa Heights, 3387 RODOLFO S. CORPUS Quezon City 3-Oct-07 31-Dec-09 Phase 3, Block 60 Lot 36 Heritage 3388 SUSANA C. ZAPLAN Homes, Marilao, Bulacan 3-Oct-07 31-Dec-09 Brgy. Cagbo-Aya, San Agustin, 3389 SUSANA VILLARICO BALILA Romblon 3-Oct-07 31-Dec-09 LG Cityland Condominium, Dela Rosa 3390 VELASCO AGUIRRE & CO. Street, Makati City 3-Oct-07 31-Dec-09 Blk 11 Lot 73-74 Phase 2, Eastwind 3391 CHRISTY ANN O. ABESAMIS Subd., Rodriguez, Rizal 3-Oct-07 31-Dec-09 960 A, Maceda Street, Sampaloc, 3392 CORAZON P. LLORCA Manila 3-Oct-07 31-Dec-09

3393 EUGENIO M. MAGTAGNOB, JR. 1843 Taft Ave., Pasay City 3-Oct-07 31-Dec-09 298 Almeda Subd., Dela Paz, Biñan, 3394 JUDITH H. ALOJADO Laguna 3-Oct-07 31-Dec-09 No. 27 Mangosteen Ave., Pacita MARIA DIANA DIMACULANGAN DELA Complex 2, Phase 2, San Pedro, 3395 VEGA Laguna 3-Oct-07 31-Dec-09

3396 MARVIN G. SALAYSAY Bagong Silang Kapalaran, Gapan City 3-Oct-07 31-Dec-09 Unit 7 Tejeros Bliss Mart H. Santos, 3397 NELIA M. VIGUELLA Brgy. Tejeros, Makati City 3-Oct-07 31-Dec-09 No. 24 Sto. Niño St., Villa España NORMITA A. CALAUNAN-DELOS Subdivision, Araneta Avenue, Quezon 3398 SANTOS City 3-Oct-07 31-Dec-09 Lot 80 TLR Classic Townhomes Fast Track St., San Agustin Village, 3399 SYLVIA M. REFUERZO Parañaque City 3-Oct-07 31-Dec-09

3400 WILFREDO C. PASION 1329 Makati St., Sta. Cruz, Manila 1014 3-Oct-07 31-Dec-09 86 General Luna St., Gitnang Bayan I, 3401 ANN MARIE H. CRUZ San Mateo Rizal 1850 3-Oct-07 31-Dec-09 No. 98 Banal Street, Bagong Barrio, 3402 CARMENCITA T. SANTOS- CAGOL Caloocan City 3-Oct-07 31-Dec-09 RA 202 Gardenville Condominium, Sta. 3403 CHARMAGNE P. REFUGIO Mesa, Manila 3-Oct-07 31-Dec-09

3404 EDWARD M. MENOR 16-D Potsdam St., Cubao, Quezon City 3-Oct-07 31-Dec-09 10 Dimasalang St., Magonoy, Taguig 3405 JEANNETTE B. SANTOS City 3-Oct-07 31-Dec-09 Blk 48 Lot 7 Robinson Homes East, 3406 MANOLITO C. IGNACIO San Jose, Antipolo City 3-Oct-07 31-Dec-09 17 Eisenhower Street, Greenhills, San 3407 PAUL T. TAMAYO II Juan, Metro Manila 3-Oct-07 31-Dec-09 B-4 Rivera Lim St., Diamond 3408 RAMON T. QUITO Subdivision, Balibago, Angels City 3-Oct-07 31-Dec-09 34-F Aderos St., San Juan, Metro 3409 WILSA F. NIALA Manila 3-Oct-07 31-Dec-09 93 Amorsolo St., Vel-Amor Subdivision 3410 GENIELLE B. ROMANO Bgy. 19-Cabangan, Legaspi City 3-Oct-07 31-Dec-09 3200 Tindalo St., United Parañaque 2, 3411 ALFONSO C. CORONEL Parañaque City 3-Oct-07 31-Dec-09 16 Earlybird St., Moonwalk Subd., Las 3412 EUGENE C. CABREZA Piñas City 3-Oct-07 31-Dec-09 Purok 3, Unionsite, Mangagoy, Bislig 3413 RAMEL C. GOLES City 3-Oct-07 31-Dec-09 Unit 1120 City and Land Mega Plaza, ADB Ave., Cor. Garnet Road, Ortigas 3414 ROEL R. BADURIA Center, Pasig City 3-Oct-07 31-Dec-09 Room 208 Natividad Bldg., Corner T. 3415 LEONARDO P. LACSON Pinpin St., Escolta, Manila 8-Oct-07 31-Dec-09 c/o FEU - Nicanor Reyes Street, 3416 ARNUALDO B. MACAPAGAL Sampaloc, Manila 8-Oct-07 31-Dec-09

Page 102 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of November 30, 2008

PREVIOUS ACCREDITATION REG. BR. NO. EXPIRY V A L I D I T Y REMARKS NO. NAME OF FIRM ADDRESS DATE DATE From To 050 Blk 2, Northville Marvos Highway, 3417 ELISEO L. DE LA CRUZ Bagong Nayon I, Antipolo City 8-Oct-07 31-Dec-09

3418 EVELYN N.P. PEDRAZA 518 Extremadura St., Sampaloc, Manila 8-Oct-07 31-Dec-09 Blk 22 Lot 27 tulip St., Capitol Park Homes Subd., Phase II, Novaliches, 3419 LOURDES C. CALLANO Caloocan City 8-Oct-07 31-Dec-09 31 Grapes St., Apple Village I, San 3420 MA. LOURDES P. GALIT Juan, Cainta, Rizal 1900 8-Oct-07 31-Dec-09 41 J. Ramos St., Ibayo, Tipas, Taguig 3421 MERCEDES S. YBIERNAS City 8-Oct-07 31-Dec-09 10 Fiddlewood St., Greenwoods, 3422 NILO C. SAMPAYO Cainta, Rizal 8-Oct-07 31-Dec-09 86 Apollo IV, St. Moonwalk Village, 3423 REYNALDO E. SESPEÑE Talon IV, Las Piñas City 8-Oct-07 31-Dec-09

3424 ROBERTO A. RILLO 726 Craig St., Sampaloc, Manila 8-Oct-07 31-Dec-09

3425 AUGUSTUS R. MAYOR Poblacion, Magdiwang, Romblon 8-Oct-07 31-Dec-09 52 A. Bonifacio Street, San Juan City, 3426 BELINDA P. TORRES Metro Manila 1500 8-Oct-07 31-Dec-09 292 La Marea Subd., San Antonio, San 3427 ELSIE E. DELA ROSA Pedro, Laguna 8-Oct-07 31-Dec-09

FLORENCIA U. ROMASANTA - DELA 880-A Purok 6, Bambang, Los Baños, 3428 CERNA Laguna 8-Oct-07 31-Dec-09 Unit 814 West Tektite Tower, Ortigas 3429 JESON G. MARCIAL Center, Pasig City 8-Oct-07 31-Dec-09 Blk 17 Lot II-B Seamen's Village, Piela, 3430 LYNDEL T. TRABAJADOR - CIRILOS Dasmariñas, Cavite 8-Oct-07 31-Dec-09

3431 MELODY P. GOLE CRUZ 35 CDC St., La Loma, Quezon City 8-Oct-07 31-Dec-09 No. 1 Belgium St., South Meridian Home, Phase 2, Salitran, Dasmariñas, 3432 RICARDO L. YABUT Cavite 8-Oct-07 31-Dec-09 113 National Road, Putatan, Muntinlupa 3433 VERSOZA, OMEGA, ARCEGA City 8-Oct-07 31-Dec-09 Ambol Compound, Hi-way, Barangay 3434 ALONGAN L. BATARA Saber, Marawi City 8-Oct-07 31-Dec-09 23 Sampaguita Street, Bahayang Pag- 3435 ASUNCION C. UGAY asa Subd., Malinta, Valenzuela City 8-Oct-07 31-Dec-09 Lot 12A Blk 72 Dinar St., Phase 8, 3436 CONNIE D. BUGAYONG North View Subd., Quezon City 8-Oct-07 31-Dec-09 3196 A. Mabini St., Poblacion, Makati 3437 EDNA A. BAUTISTA City 8-Oct-07 31-Dec-09 37 Yen St., Villa Area II, Project 8, 3438 EVELYN O. SALUDES Quezon City 8-Oct-07 31-Dec-09 12 Galaxy St., Moonwalk Village, Las 3439 MARIO M. BEROYA Piñas City 8-Oct-07 31-Dec-09 Unit 4 No. 4109 Quirinal St., Palanan, 3440 MARTIN CONRADO R. PEREGRINO Makati City 8-Oct-07 31-Dec-09 Blk 110 Lot 2 Zone 2 M. H. Del Pilar St., 3441 RODOLFO E. MENGUITO Brgy. Rizal, Makati City 8-Oct-07 31-Dec-09 132 M. H. El pilar St., Sto. Tomas, Pasig 3442 SUSAN R. VICTORINO City 1600 8-Oct-07 31-Dec-09 Ciudad Grande, Market Area, Santa 3443 ZENAIDA R. DE CASTRO - ALGABA Rosa, Lalguna 4026 8-Oct-07 31-Dec-09 Dr. V. Locsin St., Dumaguete City, 3444 BELINDA G. SY Negros Oriental 8-Oct-07 31-Dec-09

3445 DONABEL G. POLISTICO Brgy. Ibabang, Taykin Liliw, Laguna 8-Oct-07 31-Dec-09

3446 EDITHA P. LANSANG 842 Gonzalo Puyat St., Quiapo, Manila 8-Oct-07 31-Dec-09 Sta. Rosa St., Dumaguete City, Negros 3447 JULIE T. TAN Oriental 8-Oct-07 31-Dec-09

143 Greenland St., Monteverde Subdivision, Gen. Mariano, Alvarez, 3448 LUZ P. DIMLA Cavite 8-Oct-07 31-Dec-09

3449 MARY RHODA G. BAJA 19 Gonzales St., Pakil, Laguna 8-Oct-07 31-Dec-09 901 Sage House, 110 V. A. Rufino St., 3450 NORIEL S. CRUZ Legaspi Village, Makati City 8-Oct-07 31-Dec-09

Page 103 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of November 30, 2008

PREVIOUS ACCREDITATION REG. BR. NO. EXPIRY V A L I D I T Y REMARKS NO. NAME OF FIRM ADDRESS DATE DATE From To Unit 403 one Beatriz Tower Lawan St., 3451 ROBERTO B. ALCARAZ Project 3, Quezon City 8-Oct-07 31-Dec-09

3452 ROSALINDA O. REYES Brgy. Anonang, Cabangan, Zambales 8-Oct-07 31-Dec-09

Lot 28 Blk 10 Bayabas St., Meadowood Executive Village, Panpaan 8, Bacoor, 3453 WALTER S. SALDON Cavite 8-Oct-07 31-Dec-09 Blk 55 Lot 1 Lancia St., Village East, 3454 CELINIA H. FAELMOCA Cainta, Rizal 8-Oct-07 31-Dec-09

3455 CRISTINA S. CAINGHOG 1312 Bo. Obrero St., Pandacan, Manila 8-Oct-07 31-Dec-09

3456 EDDIE F. DOYUNGAN Justina Village, Putik, Zamboanga City 8-Oct-07 31-Dec-09 Unit B 2nd Floor Miriam House Legaspi 3457 ENRICO N. BULATAO Village, Makati City 8-Oct-07 31-Dec-09 598 Bagumbong, Novaliches, Caloocan 3458 GEMMA B. DAMISEL City 8-Oct-07 31-Dec-09 Blk 9 Lot 5 Marilag Street, Marilag 3459 GEORGE J. SANTOLORIN Subd., Dasmariñas City 8-Oct-07 31-Dec-09 487 4th St., Fortune 5, Pasa de Blas, 3460 LAMBERTO D. AN Valenzuela City 8-Oct-07 31-Dec-09 Room 402 Delta Bldg., West Ave., 3461 LOIDA O. MAGNO Quezon City 8-Oct-07 31-Dec-09

3462 LUCIANA B. CASANOVA 7 Bannag St., Brgy., Pineda, Pasig City 8-Oct-07 31-Dec-09 354 St., Phase 3, Bankers Village, San 3463 MILA ROSA MANGILA ABELLA Mateo, Rizal 8-Oct-07 31-Dec-09

LEONG, ERALINO ACUNA DEGALA & 354 Dollar St., Phase 3 Bankers Village, 3464 CO. San Mateo, Rizal 17-Oct-07 31-Dec-09 I-A Don Sergio Ext., Don Antonio Heights Subdivision, Holy Spirit, 3465 AMELITA C. GARIN Quezon City 17-Oct-07 31-Dec-09 2537-A S. Del Rosario St., Tondo, 3466 BIENVENIDO S. D. GARCIA Manila 17-Oct-07 31-Dec-09 Blk 8 Lot 26 Cataquiz Homes, Tagapo, 3467 EDUARDO L. VICENTE Sta. Rosa, Laguna 17-Oct-07 31-Dec-09 21 A. Pines Circle St., Vista Verde 3468 ELEANOR G. ALGERRE Country Homes, Cainta, Rizal 17-Oct-07 31-Dec-09 138-C Goldenlane S. Levitown, Bgy. 3469 JESSICA ROMANA D. SANCHEZ Don Bosco, Parañaque City 17-Oct-07 31-Dec-09 No. 39 City Road, Centro East Santiago 3470 JIMMY I. PERU City 17-Oct-07 31-Dec-09

RICHMOND FERDINAND G. DEL Third Floor, Mirabes Building, V. Tionico 3471 ROSARIO St., City of San Fernando, Pampanga 17-Oct-07 31-Dec-09 37-E Contryside Avenue, Sta. Lucia, 3472 ROSENDO A. CASTILLO Pasig City 17-Oct-07 31-Dec-09 118 Sierra Madre St., San Jose Village 3473 VERONICA A. JIMENEA III, Biña, Laguna 17-Oct-07 31-Dec-09 7861 Lopez Jaena St., San Dionisio, 3474 AMPARO VIOLETA A. LAGUS Parañaque City 17-Oct-07 31-Dec-09 Block 280 Lot 6 Lilac Street, Rizal, 3475 EDNA G. DELLOVA Makati City 17-Oct-07 31-Dec-09 U-205 Midland Mansions, 839 Arnaiz 3476 JAIME P. SANTOS Avenue, San Lorenzo, Makati City 17-Oct-07 31-Dec-09 19A Siffu St., NIA Village, Tandang 3477 JOSEFA MANOLID ANON Sora, Quezon City 17-Oct-07 31-Dec-09 3911 Oriole Street, Brgy. San Juan, 3478 LEAH NOFIES DAILAN Cainta, Rizal 17-Oct-07 31-Dec-09 Blk 23 Lot 14 Dahlia St., T. S. Cruz 3479 MARIO C. ESTANISLAO Subd., Almanza Dos, Las Piñas City 17-Oct-07 31-Dec-09 No. 6 M. Dela Cruz St., Kruz Na Ligas, 3480 MARINO T. FERNANDEZ Diliman, Quezon City 17-Oct-07 31-Dec-09

No. 2 Delmar St., Cor. A. Marcelo St., 3481 MEDELINA M. MANGUIAT - FRANCISCO Dalandanan, Valenzuela City 17-Oct-07 31-Dec-09 Phase 4 Blk 16 Lot 25 Brgy. Poblacion 3482 ROSALINA D. BRIONES 5, F.V.R., GMA, Cavite 17-Oct-07 31-Dec-09 Blk 13 Lot 49 Mendelssohn St., North Olympus Subd., Novaliches, Quezon 3483 ZENAIDA G. CALAOAGAN City 17-Oct-07 31-Dec-09 121 Bayabong Cor. Balumban, Ayala 3484 ANTONIETA R. FORTUNA-IBE Alabang Village, Muntinlupa City 25-Oct-07 31-Dec-09

Page 104 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of November 30, 2008

PREVIOUS ACCREDITATION REG. BR. NO. EXPIRY V A L I D I T Y REMARKS NO. NAME OF FIRM ADDRESS DATE DATE From To 6 Gladiola St., Sampaguita Village, San 3485 JOSE R. BALIGOD Pedro, Laguna 4023 6-Nov-07 31-Dec-09 3245 C. Riverview Compound, Tambo, 3486 JUANITO A. DAGA Parañaque City 6-Nov-07 31-Dec-09 3 F 06 Kalikasan Homes, Mapayapa 3487 MARIA LUZ G. GO Village, Pulang Lupa, Las Piñas City 6-Nov-07 31-Dec-09 645 E. Quintos Street, Sampaloc, 3488 MARY ANN L. ENRIQUEZ Manila 6-Nov-07 31-Dec-09

3489 RODOLFO N. PADILLA 19 Balagtas St., Parang, Marikina City 6-Nov-07 31-Dec-09 1706 Normandy North Parkhomes, 3490 ROSEMARIE T. DELA CRUZ Tunasan, Muntinlupa City 6-Nov-07 31-Dec-09

Blk 5 Lot 22 Phase II-A Aragon St., Vista Verde Executive Village, Cainta, 3491 CARLA B. JOVELLANOS Rizal 6-Nov-07 31-Dec-09 1045 Aldana St., Sta. Barbara, Baliuag, 3492 CHRISTOPHER A. TOMAS Bulacan 6-Nov-07 31-Dec-09 Lot 5 Blk 8 Zavalla Village II, Sta. Rosa, 3493 DIVINIA M. ADATO Laguna 6-Nov-07 31-Dec-09

Phase 4, Blk 1 Lot 9 Azalea St., Central 3494 JESSICA P. NALOG Springville, Molino 3, Bacoor, Cavite 6-Nov-07 31-Dec-09 45 Scotland St., Better Living Subd., 3495 IMELDA GARCIA HERNANDEZ Parañaque City 6-Nov-07 31-Dec-09

3496 LENI V. SAMANIEGO 188 Pulong Gubat, Balagtas, Bulacan 6-Nov-07 31-Dec-09

30-27 Diego Silang St., NCE 1, Commonwealth Avenue, Batasan Hills, 3497 MA. CHRISTINA TOMAS-ARREZA Quezon City 6-Nov-07 31-Dec-09

3498 RODIEL C. FERRER 31 La Solidaridad St., Tanay, Rizal 6-Nov-07 31-Dec-09

3499 VELISSA C. RUBAYA 125 Looc, Cardona, Rizal 6-Nov-07 31-Dec-09

3500 WILFREDO P. BALACANAO 65 V. Luna Road, Diliman, Quezon City 6-Nov-07 31-Dec-09 Phase I, Blk 1 Lot 3 St., Monique, 3501 ALBERT F. ALCANTARA Vallais, Binangonan, Rizal 6-Nov-07 31-Dec-09 Room 705 Enterprise Bldg., Quintin 3502 ANNALEAH B. LEE Paredes St., Binondo, Manila 6-Nov-07 31-Dec-09 410 Dama de Noche Street, Perpetual 3503 JULIETA VERDE IGUIS Village, Bagong Tanyag, Manila 6-Nov-07 31-Dec-09 96 St. Mathew, Sacred Hear Village, 3504 MILAGROS TENG BLANCAS Novaliches, Kaloocan Ciy 6-Nov-07 31-Dec-09 211 Doña Leoncia Subd., Talon 5, Las 3505 NANCY G. BAGADIONG Piñas City 6-Nov-07 31-Dec-09 4th Floor, Legaspi Towers 200 Paseo 3506 NELSON A. CLEMENTE de Roxas, Makati City 6-Nov-07 31-Dec-09

3507 NARON & ASSOCIATES Room 338 Isabel Bldg., España, Manila 6-Nov-07 31-Dec-09

3508 DIOSDADO C. DELA CRUZ 021 Bunlo, Bocaue, Bulacan 6-Nov-07 31-Dec-09

3509 RHENEIR P. MORA 2387 Inayagan, Naga Cebu 6-Nov-07 31-Dec-09 10 Carnation St., DRJ Village Sauyo 3510 VIOLETA SANTIAGO ROSALES Novaliches, Quezon City 6-Nov-07 31-Dec-09 Room 301 3rd Floor, Mercedes Bldg., 3511 WILLIAM L. QUE 2000 J.A. Santos Ave., tondo, Manila 6-Nov-07 31-Dec-09

3512 FLORENDA C. DESTURA-LATOSA 172 Balogo, Sorsogon City 6-Nov-07 31-Dec-09 132 F. Mariano Avenue, Dela Paz, 3513 JOCELYN P. MENDOZA Pasig City 6-Nov-07 31-Dec-09 120 Manila time Village, Pamplona, Las 3514 JOLAN L. SOLIS Piñas City 6-Nov-07 31-Dec-09 2384 Antipolo St., Guadalupe, Nuevo, 3515 LUISITA I. LAGAT Makati City 6-Nov-07 31-Dec-09

3516 MANUELITO G. NAPOLES Balogo, Pigcawayan, Cotabato 6-Nov-07 31-Dec-09 Ipil Heights, Ipil, Zamboanga, Sibugay 3517 SOCRATES P. VILLOTA Province 6-Nov-07 31-Dec-09 85-C Masikap Extension Central 3518 THELMA R. SANTOS-HUGO District, Diliman, Quezon City 6-Nov-07 31-Dec-09 Purok Marang, Tuburan District, 3519 VIRGINIA R. ACAIN-RUBEN Pagadian City 6-Nov-07 31-Dec-09

Page 105 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of November 30, 2008

PREVIOUS ACCREDITATION REG. BR. NO. EXPIRY V A L I D I T Y REMARKS NO. NAME OF FIRM ADDRESS DATE DATE From To

3520 CARLITO M. MEJICO Wawa, Pinamalayan, Oriental Mindoro 6-Nov-07 31-Dec-09 8076-B Honradez St., Olympia, Makati 3521 CATHERINE SALDI LIMPIN City 6-Nov-07 31-Dec-09

3522 DOROTEA B. MANZANI 2138 A. Luna Street, Pasay City 6-Nov-07 31-Dec-09 4674 B Santiago St., Poblacion, Makati 3523 ELIZABETH B. ATILON City 6-Nov-07 31-Dec-09 41 Vienna St., Betterliving Subd., 3524 FELMA N. NARCE Parañaque City 6-Nov-07 31-Dec-09 256 Livelihood St., Area B, Talanay, 3525 NORMA ARAO DAYAG Batasan Hills, Quezon City 6-Nov-07 31-Dec-09 9 Acuña Drive, GSIS Village, Quezon 3526 REBECCA L. MACAPAGAL City 6-Nov-07 31-Dec-09 Lot 43 Blk 2 Garden City Subd., Sucat, 3527 VILMA S. JAMISOLA Parañaque City 6-Nov-07 31-Dec-09

3528 RAÑOLA, RATIO AND ASSOCIATES 78 A. Racelis Avenue, Lucban, Quezon 6-Nov-07 31-Dec-09 2nd Floor, GNR Building, No. 5-B 3529 TABERDO, TORDESILLAS AND CO. Mindanao Ave., Quezon City 6-Nov-07 31-Dec-09

3530 ELISEUS P. FRANCO Blk 45 Lot 6 Lagro Subd., Quezon City 6-Nov-07 31-Dec-09 34 B Evardoni Street, Brgy. San Antonio, San Francisco Del monte, 3531 ELVIZA M. MAGALLANES Quezon City 6-Nov-07 31-Dec-09 Pamantasan Ng Lungsod Ng Maynila, 3532 FE R. OCHOTORENA Intramuros, Manila 6-Nov-07 31-Dec-09 612 Int. 2 7th Avenue East, Caloocan 3533 FLORANTE T. MANLOLO City 6-Nov-07 31-Dec-09

3534 LOURDES A. LAZARO 7 Pag-ibig St., San Juan City 6-Nov-07 31-Dec-09

62-D Villa Ortigas II, Boni Serrano Road, Cor. Granada St., Valencia, 3535 LORNA R. DEE Quezon City 6-Nov-07 31-Dec-09 20 Pratt St., Filinvest 2F, Batasan Hills, 3536 MA. AGNES A. BELLOSILLO Quezon City 6-Nov-07 31-Dec-09 Blk 18 Lot 1 Fir Corner Lilac St., Woodstate Village 2, Molino 3, Bacoor, 3537 NOEMI ROSE C. CORROZ Cavite 6-Nov-07 31-Dec-09 263 Kalantiyaw St., Project 4, Quezon 3538 RUBY T. GOLIMLIM City 6-Nov-07 31-Dec-09 6 Mr. Cruz Street, St. Christopher 3539 TEOFILO D. PILI Subd., San Roque, Cainta, Rizal 6-Nov-07 31-Dec-09 2313 Moises St., Horda Plaines Subd., 3540 ARNULFO P. TANJUTCO Novaliches, Quezon City 6-Nov-07 31-Dec-09 Block 2 Lot 20 Seagull St., Camella 3541 CONSTANCIA E. AGUILAR Homes II, Putatan, Muntinlupa City 6-Nov-07 31-Dec-09 Room 208-D Golfhill Terraces Condo. 3542 EDILBERTO C. RENDON Manotok Drive, Old Balara, Quezon City 6-Nov-07 31-Dec-09

3543 EMERITA L. GATCHALIAN Niugan, Angat, Bulacan 6-Nov-07 31-Dec-09 221 Ilang-Ilang St., Greenland 3544 ESTEFANIA D. TUMBALI Subdivision, Cainta, Rizal 6-Nov-07 31-Dec-09 50-B Bravo St., Zone 3, Signal Village, 3545 JOSE B. BUFI Taguig City, Metro Manila 6-Nov-07 31-Dec-09 5 Dagonoy Street, Project 4, Quezon 3546 JOVITA ANDRADE-GARCIA City 1109 6-Nov-07 31-Dec-09 7th Floor, Makati Executive Center, 114 Herrera Corner L. P. Leviste Street, 3547 REYNALDO D. ULANGCO Salcedo Village, Makati City 6-Nov-07 31-Dec-09 Blk 28 Lot 3 Malipajo Street, Meadowood Exec. Village, Bacoor, 3548 SALOME H. DELA PEÑA Cavite 6-Nov-07 31-Dec-09 Blk 4 Lot 13 Veraville Villa Grande, BF 3549 CARMELA ARLENE C. QUINDOZA Resort, Las Piñas City 6-Nov-07 31-Dec-09 133 Oriole St., Moonville Subd., 3550 EDGAR R. BUENO Parañaque City 6-Nov-07 31-Dec-09 006 C Area 9B, Luzon Avenue, Pasong 3551 HELEN ROSALIE L. REINTAR Tamo, Quezon City 6-Nov-07 31-Dec-09 23 Unit 32, Galleria Townhomes, 14th 3552 HENRY C. ONG St., New Manila, Quezon City 6-Nov-07 31-Dec-09 Blk 15 Lot 2 Escopa Libis St., Escopa 3553 MARGARITA M. AGUILAR IV, Project 4, Quezon City 6-Nov-07 31-Dec-09

Page 106 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of November 30, 2008

PREVIOUS ACCREDITATION REG. BR. NO. EXPIRY V A L I D I T Y REMARKS NO. NAME OF FIRM ADDRESS DATE DATE From To

Blk 12 Lot 2 Berlin Street, Calamba Hills 3554 ROBERTO G. GONZALES II, Barandal, Calamba City, Laguna 6-Nov-07 31-Dec-09 Blk 6 Lot 23 Phase I, South City Drive 3555 SYLVIA S. VERIDIANO St., South City Homes, Biñan, Laguna 6-Nov-07 31-Dec-09

54 Gordon Ave., New Asinan, Olongapo 3556 REYES DIANO, TUMANDA & CO. City, Zambales 6-Nov-07 31-Dec-09

3557 ANITA M. JAVIER 690 Mangino, Gapan City, Nueva Ecija 6-Nov-07 31-Dec-09 4F620 Magnolia Street, Greenland 3558 EDDIE L. GARILAO Executive Village, Cainta, Rizal 6-Nov-07 31-Dec-09

3559 ERLINDA A. MANGLALLAN 2004 F. Agoncillo St., Malate, Manila 6-Nov-07 31-Dec-09 Blk 11 Lot 25A Kabisig Floodway, San 3560 ESTER BERNAT TIONGSON Andres, Cainta, Rizal 6-Nov-07 31-Dec-09 67 Sterling Avenue, Sterling Life 3561 ESTRELLA T. PINEDA Homes, Pamplona 2, Las Piñas City 6-Nov-07 31-Dec-09 2297 Priscilla 100 Bldg., Pasong Tamo 3562 MA. BETHLANE S. SAPRID Ext., Makati City 6-Nov-07 31-Dec-09 1 Silver St., Camella IV Subd., 3563 MARIA THERESA M. GRATELA Pamplona, Las Piñas City 6-Nov-07 31-Dec-09 936 San Juan St., IDI village Severina Diamond K. 18, Parañaque, Metro 3564 NENITA O. AYON Manila 6-Nov-07 31-Dec-09 184 A. O. Pascual St., F. E. Marcos, 3565 FREDIZ B. DELA CRUZ San Jose City, 3121 Nueva Ecija 8-Nov-07 31-Dec-09 Zuniga St., Cor. Loilo St., Zone 6, 3566 LORETO G. CARPIO Bulan, Sorsogon 8-Nov-07 31-Dec-09 Unit 547 Guadalupe Bliss, Phase 1, 3567 LYDIA S. CARABEO Makati City 8-Nov-07 31-Dec-09

3568 OSCAR S. LABRADOR 1413 Batangas St., Sta. Cruz, Manila 8-Nov-07 31-Dec-09 641 Mezzanine Floor, Brgy. Plainview, 3569 RENATO A. MANZANO Mandaluyong City 8-Nov-07 31-Dec-09

3570 RICHARD P. RIVAMONTE 1876 Franco St., Tondo, Manila 8-Nov-07 31-Dec-09 90 Saint Florence St., Brgy. Holy Spirit, 3571 VIRGINIA NEIZ-CACAS Quezon City 8-Nov-07 31-Dec-09

3572 VIRGINIA T. CRUZ 184 Taal, Pulilan, Bulacan 8-Nov-07 31-Dec-09 National Highway, Brgy. Capoocan, 3573 AILEEN REYES MAGLANA Calbayog City 8-Nov-07 31-Dec-09 5-9 C Ma. Cristina Ave., Villa Gloria, 3574 CELIA M. GUECO San jose, Angeles City 8-Nov-07 31-Dec-09 205 Doroteo Street, Santolan, Pasig 3575 MA. THERESA M. SISON City 8-Nov-07 31-Dec-09

3576 MARIA CRISTINA B. ALINSOOT 2313 Tejeron St., Sta. Ana, Manila 8-Nov-07 31-Dec-09 Blk 12 Lot 4 Phase 3 Soldier's Hills IV, 3577 MARITA REALUBIT SARMIENTO Molino VI, Bacoor, Cavite 8-Nov-07 31-Dec-09 4393 San Roque II, San Jose 3578 MIRAFLOR C. BLAZA-SOLIVEN Occidental Mindoro 8-Nov-07 31-Dec-09 1546 P. Dela Merced St., Norzagaray, 3579 MICHAEL B. SAMSON Bulacan 8-Nov-07 31-Dec-09 P125-D 17th 2nd St., An's Village, 3580 ROWENA S. PACRIS Villamor Air Base, Pasay City 8-Nov-07 31-Dec-09 8 Aberdeen St., Palmera Homes IV, 3581 ANGELINA L. GABAT Sta. Maria, Novaliches, Quezon City 8-Nov-07 31-Dec-09 405 Swingfire St., Palar Village, Taguig 3582 DAISY I. PAMITTAN City, Metro Manila 8-Nov-07 31-Dec-09 33 Kalaw Ledesma Tierra Verde 3583 HERNANE D. CHUA Homes II, Tandang Sora, Quezon City 8-Nov-07 31-Dec-09 19 M P. Gomez St., West Rembo, 3584 JOSE P. PANELO Makati City 8-Nov-07 31-Dec-09 029 4th Street, Youngstow Village, 3585 LUZ T. IFURUNG Cainta, Rizal 8-Nov-07 31-Dec-09 826 M. De Vera St., Navotas, Metro 3586 MA. CYNTHIA S. SEBASTIAN Manila 8-Nov-07 31-Dec-09 70 Saragossa St., Vista Verde 3587 PRAXIDES H. RAYTAN Executive Village, Cainta, Rizal 8-Nov-07 31-Dec-09 25 Jonathan Street, Tondo, Manila 3588 ROBERTO R. MONTEMAYOR 1012 8-Nov-07 31-Dec-09

Page 107 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of November 30, 2008

PREVIOUS ACCREDITATION REG. BR. NO. EXPIRY V A L I D I T Y REMARKS NO. NAME OF FIRM ADDRESS DATE DATE From To 102 Evangelista Street, Batangas City 3589 VIRGILIO O. ACOSTA 4200 8-Nov-07 31-Dec-09 Blk 1 Lot 11 Main Ave., Marynount 3590 ARNULFO T. ARROYO Village, Los Baños, Laguna 8-Nov-07 31-Dec-09

3591 DORCAS A. BAYOT 1673 Maria Clara St., Sampaloc, Manila 8-Nov-07 31-Dec-09 Blk 3 Lot 27 Landmass Park Subd., 3592 FRANCISCA P. PIO DE RODA biga, Tanza, Cavite 8-Nov-07 31-Dec-09 Blk 6 Lot 36 Phase 2 Greenville Homes, 3593 JOEL R. GALIGUEZ Sahud-Ulan, Tanza, Cavite 8-Nov-07 31-Dec-09 Suite 200 G Ermita Center Bldg., 1350 3594 JOSEFINO A. DAZO Roxas Blvd., Ermita, Manila 8-Nov-07 31-Dec-09 29 Orange St., Apple Village I, Valley 3595 LILIBETH T. MACOMB Golf, Cainta, Rizal 8-Nov-07 31-Dec-09 261 Cadena De Amor Street, Balite, 3596 LOLITA SANTOS CATADA Malolos City, Bulacan 8-Nov-07 31-Dec-09 202 St. Peter Village, Tabang, 3597 LORNA L. ARREOLA Guiguinto, Bulacan 8-Nov-07 31-Dec-09 4455 BCL Homes, Independence St., 3598 NELSON J. ABESAMIS Gen. T. De Leon, Valenzuela City 8-Nov-07 31-Dec-09

42 Vicente Avenue, North Susana 3599 NORA L. CHAN Executive Village, Diliman, Quezon City 8-Nov-07 31-Dec-09 SAPROCOM Building, Barangay 3600 ISIDRO A. LAPITAN Lumbangan, Nasugbu, Batangas 4231 6-Nov-07 31-Dec-09

22nd Floor, Equitable PCI Bank Tower, 3601 MATEO PULIDO RAMOS AND COMPANY 8751 Paseo de Roxas, Makati City 29-Nov-07 31-Dec-09 1218 Kundiman Street, Sampaloc, 3602 HELEN B. NUÑEZ Manila 1008 9-Jan-08 31-Dec-10 Vergara Bldg., National Road, Brgy. 3603 JERICHO A. BALOMIT Banlic, Cabuyao, Laguna 9-Jan-08 31-Dec-10 5635 3rd St., Fortune Village 5, Paso de 3604 JOHN FERDINAND R. INTIA Blas, Valenzuela City 9-Jan-08 31-Dec-10 Unit 2F2, Eusebio Bliss, Jenny's Ave., 3605 JOSEPH M. CLEMENTE Barangay Maybunga, Pasig City 9-Jan-08 31-Dec-10

3606 JOSEPHINE S. HERNANDO 147 Macabagdal Street, Caloocan City 9-Jan-08 31-Dec-10 Blk 4 Lot 3 Ph-1 Elysian Homes, Bahay 3607 LUZVIMINDA D. MABANSAG Pare, Meycauayan, Bulacan 9-Jan-08 31-Dec-10 27 Periwinkle Street, BF Resort Village, 3608 ROGELIO L. DAGOS Talon 2, Las Piñas City 9-Jan-08 31-Dec-10 550 Sierra Madre St., Barangay 3609 RODELIO E. TORRES Highway Hills, City of Mandaluyong 9-Jan-08 31-Dec-10 45 Abdon St., Goodrich Village 3610 AMALIA BACUD BUNGCAYAO Concepcion I, Marikina City 9-Jan-08 31-Dec-10 1626-D Honradez St., Sampaloc, 1008 3611 ARTURO N. TOLENTINO Manila 9-Jan-08 31-Dec-10 237 , Barangay Poblacion, Calintaan, Occidental 3612 DEXTER P. GARILLO Mindoro 9-Jan-08 31-Dec-10 50 Horseshoe Drive Phase 5-A Countryhomes, Brgy. Muntingdilaw, 3613 ESTER Y. GORDON Antipolo City 9-Jan-08 31-Dec-10 Blk 11 Lot 25 Teresa Park A Subd., 3614 FIDES SALVE M. JAVIER Pilar Village, Las Piñas City 9-Jan-08 31-Dec-10 B-15-D UP Employees Village, Diliman, 3615 LOURDES E. COMETA Quezon City 9-Jan-08 31-Dec-10

Blk 12 Lot 8 Camella Ave., Camell Ave., Camella Homes Classic Brgy. Don 3616 MARIA SOLEDAD B. REMITER Bosco, Parañaque City 9-Jan-08 31-Dec-10 1240 V. Concepcion St., Sampaloc, 3617 REBECCA L. MADRID Manila 9-Jan-08 31-Dec-10 No. 8 Cattleya St., Camella Homes 2, 3618 RICARDO G. BAJAO Sucat, Parañaque City 9-Jan-08 31-Dec-10 20 Emerald St., Fern Village, Pasong 3619 RICARDO O. SUBA Tamo, Quezon City 9-Jan-08 31-Dec-10 Lopez Subd., Ilaya, Calapan City, 3620 JAIME A. CARDIÑO Oriental Mindoro 9-Jan-08 31-Dec-10

3621 JOSEPH MARK T. CAMIRING 1204-A Antonio St., Sampaloc, Manila 9-Jan-08 31-Dec-10 Aries St., J. R. Torres Subd., Bacolod 3622 MARIA CAROL T. ATIENZA City 9-Jan-08 31-Dec-10

Page 108 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of November 30, 2008

PREVIOUS ACCREDITATION REG. BR. NO. EXPIRY V A L I D I T Y REMARKS NO. NAME OF FIRM ADDRESS DATE DATE From To

3623 MARIA CORAZON H. ALBORES 353-355 Sta. Natividad St. 9-Jan-08 31-Dec-10 9 G. Alberto St., Dulongbayan, San 3624 MELORINE NATIVIDAD CATINDIG Mateo, Rizal 9-Jan-08 31-Dec-10 Blk 6 Lot 14 Rosario Complex, San 3625 RONNIE A. BERINGUELA Pedro, Laguna 9-Jan-08 31-Dec-10 Blk 13 Lot 1 Adelina I, San Pedro, 3626 YOLANDA A. DE GUZMAN Laguna 9-Jan-08 31-Dec-10 Phase 2 Blk 3 Lot 5 Grand Riverside 3627 AGNES A. SANCHEZ Subd., Talabon, Gen. Trias, Cavite 9-Jan-08 31-Dec-10 Lot 23 Blk 3Narra St., Dacon Homes, 3628 LUIS DENNIS R. GONZALES Sto. Domingo, Cainta, Rizal 9-Jan-08 31-Dec-10

3629 GRACE G ESPINO-CASERES Colon Extension, Dumaguete City 9-Jan-08 31-Dec-10 Blk 8 Lot 7 ACM Sanja, Mayor, Tanza, 3630 LIZETTE Y. ALBORELAS Cavite 9-Jan-08 31-Dec-10 B-302 Vista De Lago, Bagong Calzada, 3631 MERLITA L. ALMONTE Taguig City 9-Jan-08 31-Dec-10 2nd Floor Elizabeth Building, Putatan, 3632 ROGER D. FORTUNO Muntinlupa City 9-Jan-08 31-Dec-10 3225-J Zapote Street, Barangay 3633 ROMULO C. ARANDA Olympia, Makati City 9-Jan-08 31-Dec-10

3634 SATURNINA G. PA-A 1055 Apacible St., Paco, Manila 9-Jan-08 31-Dec-10 187 Gemini St., Taliptip, Bulacan, 3635 TERESITA G. MARQUEZ Bulacan 9-Jan-08 31-Dec-10

3636 TESSIE D. MAGALLANES Imelda, Zamboanga Sibugay 9-Jan-08 31-Dec-10 502 Greenfield Village, San Roque, 3637 FARAH LAO-GUISADIO Talisay City 9-Jan-08 31-Dec-10 AngeloMed Apt. Magsaysay St., 3638 MICHAEL D. ARMAS Malasiqui, Pangasinan 2421 9-Jan-08 31-Dec-10 3rd Floor GMT Bldg., P. Del Rosario 3639 MYRNA I. CANGSUCO Street, Ceby City 9-Jan-08 31-Dec-10 22 Jose Espino St., Barangay Quirino, 3640 MYRNA Q. TAMANI Solano, Nueva Vizcaya 9-Jan-08 31-Dec-10 64 Saturn St., GSIS Heights, Matina, 3641 OSCAR D. MEJIA Davao City 9-Jan-08 31-Dec-10 208 Cervantes Extension, Dumaguete 3642 CHRISTOPHER K. QUINAMOT City 9-Jan-08 31-Dec-10 Room 201 Gabaton Bldg., 500 E. 3643 EMILIA B. ROMERO Quirino Ave., Davao City 9-Jan-08 31-Dec-10 Immaculate Homes, Dungu-an, Basak, 3644 FLORENDA L. QUIÑO Mandaue City 9-Jan-08 31-Dec-10

3645 JAIME PUERTOS SANTOS 317 De Jesus Street, Davao City 9-Jan-08 31-Dec-10 Room 6-302 Pulb Bldg., Peñaranda St., 3646 JOYCE E. BELUANG-BESANA Legaspi City 9-Jan-08 31-Dec-10

3647 MA. BELEN M. MERCADO Ilang-Ilang St., San Isidro, Lipa City 9-Jan-08 31-Dec-10 320 San Nicolas St., Poblacion Dist., 3648 MANUEL S. BALACANO No. F, Mobo, Masbate 9-Jan-08 31-Dec-10 Oreta - Torres Compound, 785 EB, Nueve De Pebrero St., Mauway, 3649 ANTONIO B. GALENDEZ Mandaluyong City 9-Jan-08 31-Dec-10 Room 217 Yuchengco Bldg., 484 3650 CORAZON C. LEONCIO Quintin Paredes St., Binondo, Manila 9-Jan-08 31-Dec-10 No. 62 Kalusugan St., Phase II-A 3651 ELIZABETH D. PEREZ Karanglanan Village, Pasig City 9-Jan-08 31-Dec-10 22 Pedro Ladia St., Project 4, Quezon 3652 IMELDA E. LIWANAG-DACUYCUY City 9-Jan-08 31-Dec-10

3653 JOSHUA B. AMOROSO 6 Forestry St., Vasea, Quezon City 9-Jan-08 31-Dec-10

3654 JULITA J. JOSE 449-A Espiritu St., Caridad, Cavite City 9-Jan-08 31-Dec-10 442 Malaganit St., Camangyanan, Sta. 3655 LILIA DELA CRUZ - FRANCISCO Maria, Bulacan 9-Jan-08 31-Dec-10 664 Protacio Extension, Pasay City 3656 MARCELINA C. BAYUTAS-CRESER 1300 9-Jan-08 31-Dec-10 Blk 5 Lot 38 Mandarin Homes, GMA, 3657 OLIVIA R. CANO Cavite 9-Jan-08 31-Dec-10 4989 E. De Leon St., Sto. Niño, 3658 RENATO M. REYES Parañaque, Metro Manila 9-Jan-08 31-Dec-10

Page 109 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of November 30, 2008

PREVIOUS ACCREDITATION REG. BR. NO. EXPIRY V A L I D I T Y REMARKS NO. NAME OF FIRM ADDRESS DATE DATE From To Don M. Abella Drive, Barangay 09, 3659 EMMANUEL Y. RECARRO Catanayan, Quezon 9-Jan-08 31-Dec-10 208 Nestor St., St. Martin De Porres Subdivision, Panapaan V, Bacoor, 3660 JOSEPHINE S. CAYTON Cavite 9-Jan-08 31-Dec-10

3661 LEDOVINO A. MACAYAN 56 Sampaguita St., Pasay City 9-Jan-08 31-Dec-10

3662 LOIDA DE LEON CRUZ 73 Mangga, Candaba, Pampanga 9-Jan-08 31-Dec-10

3663 MARILOU M. MAYO-ESMEDILLA Duhatan, Lipa City 9-Jan-08 31-Dec-10 Pio Pedrosa Avenue Brgy. Naga-Naga, 3664 OWEN M. ONIDA Palo, Leyte 9-Jan-08 31-Dec-10 Mar-San Village, San Roque 2, San 3665 PEDRO S. PANUGAO Jose Occidental Mindoro 9-Jan-08 31-Dec-10 179 M. L Quezon St., Bagumbayan, 3666 ROSEMARIE D. CALIMLIM Taguig City 9-Jan-08 31-Dec-10 2537-A S. Del Rosario St., Tondo, 3667 MARIA TERESITA G. BALATBAT Manila 9-Jan-08 31-Dec-10 316 GEDCOR Bldg., Ninoy Aquino Avenue Cor. Irasan Street, Parañaque 3668 BENITO B. EVANGELISTA City 14-Jan-08 31-Dec-10 National Higway, Poblacion, Sibulan, 3669 DAHLIA T. CUAL Negros Oriental 14-Jan-08 31-Dec-10 1003 Orient Square Bldg., Emerald 3670 LERMA L. ABABAO Ave., Ortigas Center, Pasig City 14-Jan-08 31-Dec-10 12 A Third Avenue, Cubao, Quezon 3671 MARGIE M. FORTIN City 14-Jan-08 31-Dec-10

MARIAN ROSE R. MACABAGDAL - Unit 204 No. 264 Escobal St., Pasay 3672 ACEBU City 14-Jan-08 31-Dec-10 Upper Aurora St., Koronadal City, South 3673 ALICE D. DIAMANTE Cotabato 14-Jan-08 31-Dec-10 116-K 4th Street, Kamuning, Quezon 3674 DIONICIO D. BERSAMIN City 14-Jan-08 31-Dec-10 16 N Capitol Homesite Subd., Tandang 3675 JENELYN G. NOBLE Sora, Quezon City 14-Jan-08 31-Dec-10 Blk 5 Lot 8, Ecotrend Subd., II, San 3676 JOCELYN T. CAULIN-CHU Nicolas I, Bacoor, Cavite 14-Jan-08 31-Dec-10 Blk 12 Lot 28 Mangrove St., Kingsville 3677 JOHN M. CHUA Hills Subd., San Isidro, Antipolo City 14-Jan-08 31-Dec-10

3678 MARYLOU T. CREDO-TAN 4563 Buñao, Dumaguete City 14-Jan-08 31-Dec-10

3679 NORMAN A. BAYSA 158 Gonzales Street, Caloocan City 14-Jan-08 31-Dec-10 639 M. Castillo St., Kalawaan, Pasig 3680 ORLANDO O. ESCABAS City 14-Jan-08 31-Dec-10 30 Golden Grove, Bartville Subdivision, 3681 PACITA L. GARCIA Dela Paz, Pasig City 14-Jan-08 31-Dec-10

3682 ALEJANDRO M. PONCE 152 Chica St., Quiapo, Manila 14-Jan-08 31-Dec-10 202 Bencom Bldg., 146 West Ave., 3683 CARLITO B. DIMAR Quezon City 14-Jan-08 31-Dec-10 12 Belisario St., Bayombong, Nueva 3684 CRISTINA A. GERVACIO-GALLATO Viscaya 14-Jan-08 31-Dec-10 2nd Floor 240 Brgy. 17 Zone 2, P. 3685 JESSICA JINLY P. PANES Zamora St., Caloocan City 14-Jan-08 31-Dec-10

11 St. Peter St., Tierra Vista Heights, 3686 MA. JOSEPHINE A. CACAPIT-CONDING Nangka, Marikina City 14-Jan-08 31-Dec-10 52 C Zorra St., Paltok, San Francisco 3687 MARLON B. LOZADA Del Monte, Quezon City 14-Jan-08 31-Dec-10 38 Filinvest Road I, Batasan Hills, 3688 MILAGROS C. PARAGGUA Quezon City 14-Jan-08 31-Dec-10 No. 5 San Martin St., St. Martin Village, 3689 RODOLFO B. STO. DOMINGO Sucat, Parañaque City 14-Jan-08 31-Dec-10 188 F. Blumentrit, Hulo, Mandaluyong 3690 VIRGINIA B. PASCUAL City 14-Jan-08 31-Dec-10

3691 ZENAIDA FERRER REYES 22 L. Florentino St., Vigan, Ilocos Sur 14-Jan-08 31-Dec-10 Phase I-C Blk 52 Kaunlaran Village, 3692 AMELIA YONZON THOMAS Navotas, Metro Manila 21-Jan-08 31-Dec-10 Blk 3 Lot 3 Casa de Monteverde, 3693 ELLEN N. DINIO G.M.A. Cavite 21-Jan-08 31-Dec-10

Page 110 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of November 30, 2008

PREVIOUS ACCREDITATION REG. BR. NO. EXPIRY V A L I D I T Y REMARKS NO. NAME OF FIRM ADDRESS DATE DATE From To

Lot 11 Blk 35 Bugen St., North Fairview 3694 JEFFERSON S. TIZON Subd., North Fairview, Quezon City 21-Jan-08 31-Dec-10 Blk 2 Lot 29 Primavera Homes, Darosa, 3695 JHO-WELL R. JAMILI Tanauan City, Batangas 21-Jan-08 31-Dec-10 41 Irag St., Better Living Subdivision, 3696 LEA F. NARANJO Parañaque City 21-Jan-08 31-Dec-10 9 B Concepcion St., Brgy. Plainview, 3697 LEONARDO D. GAMIL Mandaluyong City 21-Jan-08 31-Dec-10 2nd Floor, St. Joseph Child Development Center, Inc. 687 Macopa St., cor. Mangga Sts., DFS, City of 3698 RONALD D. DIZON Balanga 21-Jan-08 31-Dec-10

3699 ROMMEL C. AGASANG 116 A Alley 2 Project 6, Quezon City 21-Jan-08 31-Dec-10 13 Temple Drive Cor, White Plains Ave., Green Meadows Subd., Quezon 3700 SILVESTRE A. MANALIGOD City 1110 21-Jan-08 31-Dec-10

3701 E. M. DRIZ & COMPANY 1922 M. Reyes St., Bagkal, Makati City 21-Jan-08 31-Dec-10 1004 Roman Street, Binondo, Manila 3702 CRISTINA ANG 1006 21-Jan-08 31-Dec-10

3703 DODIE MARGARITA L. OCAMPO No. 7 Narra St., Panghulo, Malabon City 21-Jan-08 31-Dec-10 9 Genesis Street, Cielito Homes II, Ortigas Avenue Extension, Taytay, 3704 ELIZABETH M. LLANA Rizal 21-Jan-08 31-Dec-10 49-D Domingo Street, Carmel 2 Subd., 3705 FRANCIS G. PASCUAL Bahay Toro, Quezon City 21-Jan-08 31-Dec-10 Phase 1 Blk 142, Lot 16 K74 3706 ISABELITA A. SORIANO - BAGA Karangalan Village, Cainta, Rizal 21-Jan-08 31-Dec-10

3707 ISIDRO M. PEPITO, JR. 4371-B Dayap St., Palanan, Makati City 21-Jan-08 31-Dec-10 Blk 3 Lot 0 Lasquete Subd., Carsadang, 3708 MARILYN B. CIASICO Bago, Imus, Cavite 21-Jan-08 31-Dec-10 010 Tindalo Road, Guingona Subd., 3709 ME LORENZO - VILLANUEVA & CO. Butuan City 21-Jan-08 31-Dec-10 8 Camia St., San Isidro Village I, 3710 ALQUIN Q. ALBA Concepcion, Marikina City 28-Jan-08 31-Dec-10 1117 Granate St., Villaverde Homes, 3711 ANTONIO P. MORALES Novaliches, Quezon City 28-Jan-08 31-Dec-10 5 Panfilo Tañada Street, Gumaca, 3712 ANTONIO D. OLAIVAR Quezon 28-Jan-08 31-Dec-10 70-D Narig St., Veterans Village, Proj. 7, 3713 CORAZONIA S. ROSAL Quezon City 28-Jan-08 31-Dec-10 Block 3 Lot 11, Verde Heights Subd., Gaya-Gaya, City of San Jose Del 3714 CRISTETA M. CAMODOC Monte, Bulacan 28-Jan-08 31-Dec-10 2nd Floor, GRC Bldg., Quezon Ave., 3715 FELISA I. SAYAS - ALEMANIA Lucena City 28-Jan-08 31-Dec-10 Blk 19 Lot 42 Red Street, North 3716 VALERIE A. PAJARO Springville , Molino, Bacoor, Cavite 28-Jan-08 31-Dec-10 No. 206 Shoe Avenue, Sta. Elena, 3717 VIRGILIO S. FARCON Marikina City 28-Jan-08 31-Dec-10 47 General Lim St., Heroes Hills, 3718 DANILO Y. PONAY Quezon City 28-Jan-08 31-Dec-10 1st Street, Seaview Heights Subd., 3719 ERNESTO N. GAPASIN Lawa-an I, Talisay City, Cebu 28-Jan-08 31-Dec-10

3720 GENARO M. MERIÑO Lipay, Sta. Cruz, Zambales 28-Jan-08 31-Dec-10 Blk 3 Lot 8 Kabisig, Our Lady's Village, 3721 HELEN M. MAGADA Bitano, Legazpi City 28-Jan-08 31-Dec-10

3722 HENRY R. TAGUIBAO 725 Elcano St., San Nicolas, Manila 28-Jan-08 31-Dec-10 Blk 2 Lot 3 Cheer Street, Conpil I, 3723 MARIETA BERMEJO DEL CASTILLO Village, San Pedro, Laguna 28-Jan-08 31-Dec-10 Room 306 Augusto Bldg., 478 RAE 3724 RENATO R. ALARIAO Grace Park, Caloocan City 28-Jan-08 31-Dec-10

3725 RAYDES C. ESCABUSA 30 Greenfields St., CAA, Las Piñas City 28-Jan-08 31-Dec-10 Lot 4A Blk 2 St. Rose Homes Litex 3726 RENE P. FLORES Road, Quezon City 28-Jan-08 31-Dec-10

Page 111 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of November 30, 2008

PREVIOUS ACCREDITATION REG. BR. NO. EXPIRY V A L I D I T Y REMARKS NO. NAME OF FIRM ADDRESS DATE DATE From To Room No. 148-E, 2nd Floor, Bañez Building, Corner Capistrano & Makahambus Sts., Cagayan de Oro 3727 ZOSIMO S. FABRE, JR. City 28-Jan-08 31-Dec-10

3728 FEDELINDA G. BALAGBAG 2455 Medel St., Sta. Ana, Manila 28-Jan-08 31-Dec-10 186 BFD Compound, Brgy. Central, 3729 JACK N. BACONGA Diliman, Quezon City 28-Jan-08 31-Dec-10 2100-B Ma. Clara St., Sampaloc, Manila 3730 JO GENETA ADALIA 1015 28-Jan-08 31-Dec-10 607 Zamora St., Centro Mandaue City 3731 JOSEPH IAN B. TY - FARMA 614 28-Jan-08 31-Dec-10 Zone 3, 449 Lagtang, Talisay City, 3732 MARCIANO R. AVENIDO Cebu 28-Jan-08 31-Dec-10

3733 RONALDO J. CABAÑEROS 19 Balagtas St., Parang, Marikina City 28-Jan-08 31-Dec-10

3734 PABLITO J. ENANO 5 Asteroid St., Bel-Air, Makati City 28-Jan-08 31-Dec-10 No. 6 Purple Crest Street, Pacita 2 3735 TITO P. MUMPAR Complex, San Pedro, Laguna 28-Jan-08 31-Dec-10 106 Torres Bugallon Street, 3736 WILFREDO P. MALONZO Sangandaan, Caloocan City 28-Jan-08 31-Dec-10 UG-18 Cityland Condominium 8, No. 98 3737 GUZMAN PAULITE & CO. Sen. Gil Puyat Ave., Makati City 28-Jan-08 31-Dec-10 Blk 18 Lot 34 Soldier's Hills 4, Phase 2, 3738 BLESILDA A. PABLO Molino, Bacoor, Cavite 28-Jan-08 31-Dec-10 50-D Plaza Extn. Pansol, Balara, 3739 CONRADO A. ROSARIO Quezon City, Metro Manila 28-Jan-08 31-Dec-10 Blk 18 Lot 7 Dinar St., Greepark Village, 3740 ERNESTO P. PORCINCULA Cainta 28-Jan-08 31-Dec-10 211 Quezon St., Poblacion, Muntinlupa 3741 ESTELITA L. SANTANA City 28-Jan-08 31-Dec-10 MST 3J 3rd Floor, Pasog Tamo Tower Cityland Condominium, Chino Roces 3742 JOSEPH V. PRIMA Ave., Makati City 28-Jan-08 31-Dec-10 Blk 3 Lot 26 Yakal 1 St., Villa Carolina 3743 LIWANAG A. CABINIAN 2, Tunasan, Muntinlupa City 28-Jan-08 31-Dec-10 Blk 14 Lot 27 Georgetown Heights 3744 MYRNA S. QUIRIM Subd., Molino IV, Bacoor, Cavite 28-Jan-08 31-Dec-10 17th Floor, Pryce Center, 1179 Chino 3745 PAZ A. TY Roces Ave., Makati City 28-Jan-08 31-Dec-10 88 F. Roman St., Brgy. Balong Bato, 3746 RAUL A. DOLIENTE San Juan City 28-Jan-08 31-Dec-10 33 Amethyst Road, Pilar Village, Las 3747 SOFIO I. GONZALVO Piñas City 28-Jan-08 31-Dec-10 Bookman Bldg., 373 Quezon Avenue, 3748 ANA SOSA BAUTISTA Quezon City 28-Jan-08 31-Dec-10

3749 BELINDA P. MACARAEG Blk 12 Lot 15 Adelina 3, Biñan, Laguna 28-Jan-08 31-Dec-10 747 Rainbow Drive, Goodwill II Subd., 3750 CATHERINE C. RESURRECCION Sucat, Parañaque City 28-Jan-08 31-Dec-10

33 Avenida Casablanca St., Ciudad Grande, Poblacion, City of Sta. Rosa, 3751 CIRIACO I. SIA Laguna 28-Jan-08 31-Dec-10

3752 CONSORCIA P. LUGTU Sta. Cruz, Lubao, Pampanga 2005 28-Jan-08 31-Dec-10

3753 MA. LOURDES B. BUENSUCESO 179 Buayang Bato, Mandaluyong City 28-Jan-08 31-Dec-10

3754 MAGDALENE P. ESCAÑO 664 Altura St., Sta. Mesa, Manila 28-Jan-08 31-Dec-10

Blk 19 Lot 1 St. Joseph 2 Village, Sto. 3755 MARIA LUISA MAGUNDAYAO-AGOJO Tomas, Biñan, Laguna 28-Jan-08 31-Dec-10 Blk 4 Lot 49 Anros Subdivision, Tagapo, 3756 MARIA VICTORIA F. SORIA Sta. Rosa City, Laguna 28-Jan-08 31-Dec-10 Blk 4 Lot 6 Vista Hills, Opunta, 3757 RIZALINA DOLOJAN CARANDANG Calamba, Laguna 4027 28-Jan-08 31-Dec-10 267 Bagong Silang St., Nangka, 3758 CONCHITA TEJADA FAJARDO Marikina City 28-Jan-08 31-Dec-10

3759 EMMANUEL R. GARCIA 38 Libertad St., Tugatog, Malabon City 28-Jan-08 31-Dec-10 Blk 56 Lot 18 Anonas St., Antipolo Hills 3760 EVANGELINE S. GARCIA Subd., Phase II, Antipolo City 28-Jan-08 31-Dec-10

Page 112 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of November 30, 2008

PREVIOUS ACCREDITATION REG. BR. NO. EXPIRY V A L I D I T Y REMARKS NO. NAME OF FIRM ADDRESS DATE DATE From To U5 B11 St. Michael St., CRC 3761 JOSELEO J. JIRO Multinational Village, Parañaque City 28-Jan-08 31-Dec-10 Lot 5 Blocl 22 QC Ville, Brgy. Culiat, 3762 LOURDES B. GALANG Quezon City 28-Jan-08 31-Dec-10 267 Bagong Silang St., Nangka, 3763 MARILOU T. ATENGCO Marikina City 28-Jan-08 31-Dec-10

3764 RITA S. VILLAMAYOR 1492 Candida St., Pandacan, Manila 28-Jan-08 31-Dec-10 34 Buenos Aires St., Vista Verde, North Executive Village, Kaybiga, Caloocan 3765 ROSALINA O. COLENDRINO City 28-Jan-08 31-Dec-10 455 St. Francis St., San Juan I, General 3766 ROSITA L. GRASPIL Trias, Cavite 28-Jan-08 31-Dec-10 713 Emerald St., Ciudad Grande Subd., 3767 WILFREDO R. PERALTA Muzon, Taytay, Rizal 1920 28-Jan-08 31-Dec-10 Blk 2 Lot 5 Area - E Fatima - 1, Sapang Palay, City of San Jose Del Monte, 3768 ERNESTO S. HAPOR II Bulacan 28-Jan-08 31-Dec-10 139 Anahaw Street, Project 7, Quezon 3769 JACQUELYN C. SANTIAGO City 28-Jan-08 31-Dec-10

3770 NATIVIDAD T. ONG Rizal Street, Candelaria, Quezon 28-Jan-08 31-Dec-10 Lot 1 Blk 2 Phase 2 Peace Village, 3771 RAFAEL S. GONZALES Antipolo City 1870 28-Jan-08 31-Dec-10 14 Hernandez St., Bahayang Pag-asa 3772 REGINO M. GONZALES Subd., Molino, Bacoor, Cavite 28-Jan-08 31-Dec-10 No. 9 10th St., Pacita Complex, San 3773 SHERRY ANN D. ARANDIA Pedro, Laguna 28-Jan-08 31-Dec-10 671 Guyabano St., Manggahan, Pasig 3774 ALLAN R. ALCAPARAS City 28-Jan-08 31-Dec-10 Aquarius Street, Angel Village, Medicion 3775 ARLENE B. GUTIERREZ II, Imus, Cavite 28-Jan-08 31-Dec-10

3776 BRENDA ALBA SABENIT 1012 Malamig St., Sampaloc, Manila 28-Jan-08 31-Dec-10 D11 Bldg., 28 GSIS Metrohomes, 3777 CERELINA L. SABADO Anonar St., Sta. Mesa, Manila 28-Jan-08 31-Dec-10 G-089 San Roque I, Pag-asa, Quezon 3778 DINNAH S. DULAY City 28-Jan-08 31-Dec-10

3779 MARIFE M. PANTAS 48 San Isidro, Bgy. Laguna 28-Jan-08 31-Dec-10 54 F Don Carlos Revilla St., San 3780 MARITES S. QUEVEDO - NAVARRA Roque, Pasay City 28-Jan-08 31-Dec-10 30 Kalyos St., Bgy. Veterans Project 7, 3781 ORLAN H. MARIGMEN Quezon City 28-Jan-08 31-Dec-10 14 King Christian St., Kingspoint Subd., 3782 RENE PAOLO P. PORCIUNCULA Bagbag, Novaliches, Quezon City 28-Jan-08 31-Dec-10 802 Richville Corporate Centre, 1314 Commerce Ave., Alabang, Muntinlupa 3783 SUSANA B. VIERNES City 28-Jan-08 31-Dec-10 Blk 3 Lot 4 Sunnyville 4, Ampid, San 3784 ERNESTO D. ADUCA Mateo, Rizal 28-Jan-08 31-Dec-10

3785 FLORENTINO A. ESTENOR Brgy. Tranca, Bay, Laguna 28-Jan-08 31-Dec-10 24 K West Drive, Marikina Heights, 3786 IRMA MESIAS CARLOS Marikina City, Metro Manila 28-Jan-08 31-Dec-10 Blk 29 Lot 26 Montemayor St., 3787 JOSEFINA MARQUEZ - GONZALES Katarunga Village, Muntinational City 28-Jan-08 31-Dec-10 4256 P. V. De Dios St., Poblacion, 3788 MA. ASUNCION A. DEL ROSARIO Plaridel, Bulacan 3004 28-Jan-08 31-Dec-10 3 Zond St., Moonwalk village, Taon V, 3789 MA. ANTONIETA M. JESUITAS Las Piñas City 28-Jan-08 31-Dec-10 449 M. H. Del Pilar St., San Rafael, 3790 MELANIE C. INOCENTES Montalban, Rizal 28-Jan-08 31-Dec-10 Room 704 Cattleya Bldg., No. 235 Salcedo St., Legaspi Village, Makati 3791 RICHARD V. FERNANDEZ City 28-Jan-08 31-Dec-10 27 Winston St., St. Michael Homes, 3792 ZENAIDA V. RAYOS - LIMBOS Meycauayan, Bulacan 28-Jan-08 31-Dec-10 130 Boracay Drive, Camella Homes, Alabang 4, Phase B, Poblacion, 3793 JOSE R. MARTINEZ, JR. Muntinlupa City 28-Jan-08 31-Dec-10

6956 B Washington St., Pio Del Pilar, 3794 BURNOT, TIMBOL AND COMPANY Makati City 28-Jan-08 31-Dec-10

Page 113 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of November 30, 2008

PREVIOUS ACCREDITATION REG. BR. NO. EXPIRY V A L I D I T Y REMARKS NO. NAME OF FIRM ADDRESS DATE DATE From To

3795 BENJAMIN A. VEGA, JR. 149 C. Name St., Caloocan City 28-Jan-08 31-Dec-10 175 Brentwood Heights, Multinational 3796 EVELYN PULIDO ARENAS Village, Parañaque City 28-Jan-08 31-Dec-10 MCM / Infrabuild Bldg., Ortega St., San 3797 FABIAN O. MENDEZ, JR. Roque, Iriga City 4431 28-Jan-08 31-Dec-10 4D Bldg., 1 GSIS City Anonas St., Sta. 3798 FLORDELIZA B. SALGADO YBOA Mesa, Manila 28-Jan-08 31-Dec-10 C2/21 Greenhills Garden Square Condo, 297 Bonny Serrano, Quezon 3799 JULIETA M. JIMENO - BARRERA City 28-Jan-08 31-Dec-10 104 Kanlaon St., Central Park Subd., 3800 RAYMUNDO M. ABENOJA Bangkal, Davao City 28-Jan-08 31-Dec-10 2nd Floor, Ruchita's Building Poblcion 3801 ROSA MAE B. PLANA 2, Midsayap, Cotabto 28-Jan-08 31-Dec-10 1206-B Sulu St., Brgy. 315 Sta. Cruz, 3802 ROSALIE B. UNAY Manila 28-Jan-08 31-Dec-10 Lot 12B Esperanza Cmpd., Sto. 3803 SUSAN L. CABAIS Domingo, Biñan, Laguna 28-Jan-08 31-Dec-10 Unit P, 2nd Floor, Myro Building Aguinaldo Hi-way, Tanzang Luma, 3804 VENERANDA I. REYES - GERONA Imus, Cavite 28-Jan-08 31-Dec-10 5 Jerusalem St., Multinational Village, 3805 GRACIETA A. FLORESCA Brgy. Moonwalk, Parañaque City 28-Jan-08 31-Dec-10 Blk 7 Lot 5, 6th Street, Southern Heights 1 Subdivision, Langgam, San 3806 BENJAMIN B. BELEN Pedro, Laguna 28-Jan-08 31-Dec-10 44 Bacon St., East Tapinac, Olongapo 3807 BUENAVENTURA S. CASALLOS City 28-Jan-08 31-Dec-10

3808 GLADYS T. ANG 33A Acacia St., Cembo, Makati City 28-Jan-08 31-Dec-10 68-4 Durian St., Trinidad Village, 3809 ERWIN S. CARREON Calibutbut, Bacolor, Pampanga 28-Jan-08 31-Dec-10 718 Theresa Tower, 101 P. Tuazon, 3810 FARRAH S. DILAG Cubao, Quezon City 28-Jan-08 31-Dec-10

3811 FERNANDO G. NAPASA Gogon, Sirangan, virac, Catanduanes 28-Jan-08 31-Dec-10

3812 JAIMIE G. DY 17425 La Torre St., Tondo, Manila 28-Jan-08 31-Dec-10 Blk 2 Lot 7 Golden Homes Subd., 3813 LUCIE ANNE P. CUMTI Pinagbuhtan, Pasig City 28-Jan-08 31-Dec-10 c/o Intrumentations Inc., unit 1004 Antel Global Corp. Center No. 3 Julia Vargas, 3814 ROSALINDA C. POLIDO Ortigas, Pasig City 28-Jan-08 31-Dec-10 114 Aguirre St., Legaspi Village, Makati 3815 ZENAIDA D. VIRTUDEZ City 28-Jan-08 31-Dec-10 1st Street, Seaview Heights Subd., 3816 ADRIANO B. MACASERO Lawa-an I, Talisay City, Cebu 28-Jan-08 31-Dec-10 43 Olympus Drive, Serra Monte Villas, 3817 ANGELITA AREVALO Batasan Hills, Quezon City 28-Jan-08 31-Dec-10 1134 Mariveles St., Malinta, Valenzuela 3818 GEDEON A. ESPLANA City 28-Jan-08 31-Dec-10 Blk 15 Lot 14 China St., Casimiro 3819 GERARDO T. BAUTISTA Townhomes, Deparo, Caloocan City 28-Jan-08 31-Dec-10 1147 Cadena De Amor St., Arellano 3820 GLORIA MORALES BACANI Ave., Sta. Ana II, Manila 28-Jan-08 31-Dec-10 19-B Malindang Street, La Loma, 3821 MARIE CHEYENNE A. BORBO Quezon City 1100 28-Jan-08 31-Dec-10 145 A. , Pasay City, 3822 MA. LUCITA M. ISIDRO - PETATE Metro Manila 1300 28-Jan-08 31-Dec-10 No. 17 Upo St., Tumana, Sta. Maria, 3823 MARISSA M. GERONA Bulacan 28-Jan-08 31-Dec-10 30 Sunflower Road, Pilar Village, Las 3824 MAXIMIANO P. SORONGON, JR. Piñas City 28-Jan-08 31-Dec-10 1602 Melenguas St., Phase 2, Elvinda 3825 NARCISO D. ALIANZA Village, San Pedro, Laguna 28-Jan-08 31-Dec-10

3826 ALFREDO L. BELMONTE 156 Tuy, Rizal, Laguna 28-Jan-08 31-Dec-10 Delos Reyes Road I, San Pedro, Puerto 3827 EDENCIO M. CERVANTES Princesa City 28-Jan-08 31-Dec-10

Unit 417 Bldg. 19, Centennial Village, C- 3828 EFREN M. APIAG 5 Road, Western Bicutan, Taguig City 28-Jan-08 31-Dec-10

Page 114 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of November 30, 2008

PREVIOUS ACCREDITATION REG. BR. NO. EXPIRY V A L I D I T Y REMARKS NO. NAME OF FIRM ADDRESS DATE DATE From To 27B Akle St., Brgy. Akle, Project 3, 3829 JEFFERSON F. SIMON Quezon City 28-Jan-08 31-Dec-10 Blk 62 Lot 11 Tawi-Tawi Pangarap Village, Brgy. 181 Zone 16, Caloocan 3830 JUVY G. CORPUZ City 28-Jan-08 31-Dec-10 490-B Halcon Street, Brgy. Malamig, 3831 LUMEN P. MARASIGAN Mandaluyong City 28-Jan-08 31-Dec-10

3832 LUZVISMIN G. TIMBOL 766 M. Dela Fuente, Sampaloc, Manila 28-Jan-08 31-Dec-10

3833 MA. WILMA R. GONZALES 2431 Cuenca Street, Pasay City 28-Jan-08 31-Dec-10

3834 MAGNA LEA C. CARILLA 447C Maganda St., Sta. Mesa, Manila 28-Jan-08 31-Dec-10 Room 115 Anro Bldg., 22 Matalino St., 3835 NORBERTO N. GARCIA Brgy. Sentral, Diliman, Quezon City 28-Jan-08 31-Dec-10 Abad Santos St., City of San Fernando, 3836 PEDRO N. GONZALES Pampanga 28-Jan-08 31-Dec-10

3837 ZENAIDA B. AGCAOILI 2263 Pasong Tamo Ext., Makati City 28-Jan-08 31-Dec-10 Road 5, ATDRAM Village, Sta. Cruz, 3838 CRISTOBAL C. UMALE Manila 28-Jan-08 31-Dec-10

20Twinpeak St., Ridgemont Exec. 3839 DANILO S. CAMERINO Village, Ortigas Ave., Ext., Taytay, Rizal 28-Jan-08 31-Dec-10 No. 8 Pugo Street, Amparo Novaville, 3840 AURELIANO T. CABATIC Novaliches, Caloocan City 1-Feb-08 31-Dec-10 Lot 31-A Oxford St., Provident Village, 3841 EVANGELINE SANTOS JOSON Marikina City 28-Jan-08 31-Dec-10 Room 437 Cityland, Pasong Tamo Tower, Pasong Tamo St., Makati City 3842 EXEQUIEL T. RIÑON, JR. 1200 28-Jan-08 31-Dec-10 Lot 12 blk 12 Meritville Townhomes, 3843 NILO B. RECORTOS Pulanglupa, Las Piñas City 28-Jan-08 31-Dec-10 Unit 314 Luisa Building, Sgt. Bumatay 3844 PADILLA L. BUENAVENTURA St., Mandaluyong City 28-Jan-08 31-Dec-10 105 M. Pulino Street, San Pablo City, 3845 PALERMO A. BAÑAGALE Laguna 28-Jan-08 31-Dec-10 57 Antoinette St., Parkway Village, San 3846 QUIRINO L. TEO Francisco Del Monte, Quezon City 28-Jan-08 31-Dec-10 887 E. Pantaleon St., Barangka Itaas, 3847 VICTORIA SABINA L. DE LEON Mandaluyong City 28-Jan-08 31-Dec-10 37 J. Ocampo St., Project 4, Quezon 3848 BIENVENIDO A. SARMIENTO City 1-Feb-08 31-Dec-10 68 National Highway, Bantug, Roxas, 3849 GENEVEVE C. EUGENIO Isabela 1-Feb-08 31-Dec-10 27 Eulogia St., Mikesell subd., Talon, 3850 LILIBETH S. DUGAY Las Piñas C ity 1-Feb-08 31-Dec-10 Blk 23 Lot 12 Diamond Village, San 3851 MARICRIS C. OCANA Jose Del Monte, Bulacan 1-Feb-08 31-Dec-10 34 Q2 Malaya Ave., Diliman, Quezon 3852 PRECILLA P. BAÑADERA City 1-Feb-08 31-Dec-10 Blk 20 Lot 14 Dela Costa IV, Graceville 3853 RAQUEL Z. DELA PAZ Subd., San Jose Del Monte, Bulacan 1-Feb-08 31-Dec-10 Blk 11 Lot 33 Villa De Toledo City of 3854 ROSARIO R. JAVIER Sta. Rosa, Laguna 1-Feb-08 31-Dec-10

3855 DANILO G. BAUTISTA 530 Int. A A. Mabini St., Caloocan City 18-Mar-08 31-Dec-10 Blk 17 Lot 28L Estanislao St., BF Resort 3856 EMERIZA G. BORJA Village, Las Piñas City 18-Mar-08 31-Dec-10 Blk 80 Lot 29 Gloria Diaz St., BFRV, 3857 MA. GILDA G. NAZARENO Las Piñas City 18-Mar-08 31-Dec-10 16 Pearl St., Doña Juana Subd., 3858 SEMACO P. SACMAR Rosario, Pasig City 18-Mar-08 31-Dec-10 Arnaiz Avenue, Bgy. San Lorenzo, 3859 SHIRLEY E. VERGEL DE DIOS Legaspi Village, Makati City 1229 18-Mar-08 31-Dec-10 15 Diamond St., Francis Homes III, 3860 DEMETRIO J. MORALES, JR. Landayan, San Pedro, Laguna 18-Mar-08 31-Dec-10 8A Camia St., Cor. Sampaguita, 3861 EDEN M. MOLINO Minahan, Libis, Mlanday, Marikina City 18-Mar-08 31-Dec-10 1057-A Eloisa Street, Brgy. 465, 3862 GILBERT C. VISAYA Sampaloc, Manila 18-Mar-08 31-Dec-10 San Juan Bautista, Betis, Guagua, 3863 JACQUELINE MALIG CALMA Pampanga 18-Mar-08 31-Dec-10

Page 115 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of November 30, 2008

PREVIOUS ACCREDITATION REG. BR. NO. EXPIRY V A L I D I T Y REMARKS NO. NAME OF FIRM ADDRESS DATE DATE From To 706 Tandang Sora Avenue, Old Balara, 3864 MA. ISABELITA T. CASANOVA Quezon City 18-Mar-08 31-Dec-10 1211 L. Mercado St., Poblacion, 3865 MA. SOCORRO F. NABOA Bustos, Bulacan 18-Mar-08 31-Dec-10 23 Atis St., Admiral Subdivision, Talon, 3866 NESTOR C. BERMUDEZ Las Piñas City 18-Mar-08 31-Dec-10

3867 ANA MARIE ALIMAGNO MAC 327 Brgy. Sala, Cabuyao, Laguna 18-Mar-08 31-Dec-10 4th Floor 4893 Novaliches Street, Corner Binakod, Brgy. Olympia, Makati 3868 BELEN R. CASIDA City 18-Mar-08 31-Dec-10 Blk 16 Lot 33 San Dionisio St., Metroeor 3869 CHARRY MAY O. TORNEROS Homes B., Las Piñas City 18-Mar-08 31-Dec-10 6252 Cayco St., Corner J. Villena St., 3870 EMERCIANA T. CORTEZ Bgy. Poblacion, Makati City 18-Mar-08 31-Dec-10 P2 Blk 2 Lot 7 Hazel St., Vista Verde, 3871 JOSEPHINE P. SANTOS Mambog, Bacoor, Cavite 18-Mar-08 31-Dec-10 111 Rosal St., Christopher 2, Mayapa, 3872 LOIDA LOPEZ CARDENAS Calamba City, Laguna 18-Mar-08 31-Dec-10

Lot 8 Blk 29 Phase 6 Sandalwood St., Greenwoods Exec. Village, Cainta, 3873 LOURDES V. CO Rizal 18-Mar-08 31-Dec-10 Phase 5 Blk 6 Lot 10 Benly St., Garden Villas Subd., Labas, Sta. Rosa City, 3874 MARYLOU R. PRIETO Laguna 18-Mar-08 31-Dec-10

3875 CELSO E. TIBANG 7 Jasmin St., Olandres, Marikina City 18-Mar-08 31-Dec-10 No. 5 Road 3, Project 6, Quezon City 3876 CLEMENTE B. LLEDO 1100 18-Mar-08 31-Dec-10

3877 EDWARD C. SANTOS 24 Samson St., Bariban, Malabon City 18-Mar-08 31-Dec-10 50-C Saint Mary Street, Cubao, Quezon 3878 FEMIE M. BITENG City 18-Mar-08 31-Dec-10 3rd Floor Odabas Bldg., 12 Daproza 3879 JERSON B. SABADO St., General Santos City 18-Mar-08 31-Dec-10 4887 Ang Buhay St., Old Sta. Mesa 3880 LUCILITA M. BALMORES Metro Manila 18-Mar-08 31-Dec-10 Door 3 Tourism Pavillio Building, Rizal 3881 MERCEDES B. AMORA Street, Mambajao, Camiguin Province 18-Mar-08 31-Dec-10 U-403 HGL Bldg., 130 K 10th, Kamias 3882 NENITA ASISTORES - HERNANDO Road, Quezon City 18-Mar-08 31-Dec-10 669 Cornado St., Hulo, Mandaluyong 3883 ZOSIMA H. VILLARINA City 18-Mar-08 31-Dec-10 Leiden St., University Village, Site, 3884 ANNABELLE A. PASTRANA Lucena City 6-Nov-07 31-Dec-09 Units 410-412 AD Center Square Amang Rodriguez Cor. Evangelista St, 3885 AGNES DG FRANCIA Pasig City 2-Apr-08 31-Dec-10 64 M. H. Del Pilar St., Barangay 3886 BENJAMIN L. HERRADURA Nanhaya, Victoria, Laguna 2-Apr-08 31-Dec-10 525 Hen. M. Hizon St., Bangkal, Makati 3887 JOSEFINA B. DESENGAÑO City 2-Apr-08 31-Dec-10 Blk 20 Lot 8 Bristol St., Greater Lagro, 3888 JOSEFINA DE LEON ANGELES Quezon City 2-Apr-08 31-Dec-10 29 Palmer St., Gloria III Subd., Tandang 3889 LEONOR C. ANZURES Sora, Quezon City 2-Apr-08 31-Dec-10 Blk 3 Lot 14 Phase 4 Olivarez Homes, 3890 MA. ISABEL B. LOPEZ San Vicente, San Pedro, Laguna 2-Apr-08 31-Dec-10 Lot 16 Blk 11 Avocador St., 3891 ROSEMARIE G. ANDRION Greenwoods, Pasig City 2-Apr-08 31-Dec-10

3892 ZENAIDA C. TEODORO 45 Stanford St., Cubao, Quezon City 2-Apr-08 31-Dec-10 302 Hanston Bldg., Emerald Ave., 3893 ANGEL JOSE S. MONTES Ortigas Center, Pasig City 2-Apr-08 31-Dec-10 0939 Anonuevo Street, Dalig, 3894 ARJAY B. BALANE Binagonan, Rizal 2-Apr-08 31-Dec-10 650 Burgos St., Brgy. Bagong Anyo, 3895 ALICIA ARBOLEDA - PANGANIBAN Liliw, Laguna 2-Apr-08 31-Dec-10 Avenida Tanchoco, El Monteverde 3896 FILOTEA S. LEDESMA Subd., Taytay, Rizal 2-Apr-08 31-Dec-10

3897 LIZARINA B. DUMLAO 112 E De guzman, Malibay, Pasay 2-Apr-08 31-Dec-10

Page 116 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of November 30, 2008

PREVIOUS ACCREDITATION REG. BR. NO. EXPIRY V A L I D I T Y REMARKS NO. NAME OF FIRM ADDRESS DATE DATE From To Room 300 CNC Investment Building, 3898 NELLIE S. GO 231 Juan Luna St., Binondo, Manila 2-Apr-08 31-Dec-10 629 F Dalupan Street, Sampaloc, 3899 NILO R. DANDO Manila 2-Apr-08 31-Dec-10 2-B Times St., West Triangle, Quezon 3900 MAXIMO A. LEE City 2-Apr-08 31-Dec-10 59-G Dagupa Street, San Francisco Del 3901 ADRIAN Q. AMANO Monte, Quezon City 2-Apr-08 31-Dec-10 Safer Bank, 3rd Floor, Near Goodluck Bazar, City of San Fernando, 3902 AMANDO S. PAMINTUAN Pampanga 2-Apr-08 31-Dec-10

3903 ANGEL C. NOLASCO 37 10th Avenue, Cubao, Quezon City 2-Apr-08 31-Dec-10 230-B Dr. Pilapil St., San Miguel, Pasig 3904 CYNTHIA S. SUAREZ - ROYO City 2-Apr-08 31-Dec-10 Phase 7A Block 1 Lot 1 Pacita Complex 3905 ELSA S. SOMBILLA 1, San Pedro, Laguna 2-Apr-08 31-Dec-10 2 Paciano Rizal St., Project 4, Quezon 3906 FRESNAIDA N. GUZMAN City 2-Apr-08 31-Dec-10 AUVECCO Bldg., M. L. Quezon St., 3907 JAVIER B. RICO Antipolo City 2-Apr-08 31-Dec-10 624 Gen. Tinio St., Dimasalang District, 3908 PERCIVAL B. PERALTA Cabanatuan City 2-Apr-08 31-Dec-10 Blk 11 Lot 48A Bougainvilla St., T. S. 3909 SYLVIA MACHA EVANGELISTA Cruz Subd., Almanza, Las Piñas City 2-Apr-08 31-Dec-10 Strawberry Street, Pengue, Tuguegarao 3910 WILHELMINA C. ARAO City, Cagayan 2-Apr-08 31-Dec-10 No. 18 Hillside Drive, Blueridge, 3911 CIPRIANO E. CRUZ Quezon City 2-Apr-08 31-Dec-10

401 B Tuesday Manor Condominium, 3912 FLORENCIO D. MANCE 790 Tuesday Street, Mandaluyong City 2-Apr-08 31-Dec-10 Unit 801 Cityland 10 Tower II, Dela Costa Cor. Valero St., Salcedo Village, 3913 FLORENDA C. VALLESPIN Makati City 2-Apr-08 31-Dec-10 088 San Isidro Village, Virac, 3914 HENRY G. BUENA Catanduanes 2-Apr-08 31-Dec-10 Lot 1 Blk 1 QC Ville Townhomes, Culiat, 3915 ISAGANI T. SABADO Quezon City 2-Apr-08 31-Dec-10 Unit 17B Burgundy Corp. Tower, 252 3916 MA. TERESITA T. SEPULVEDA Gil Puyat Avenue, Makati City 2-Apr-08 31-Dec-10 Villa Concepcion Wet and Wild Waves 3917 MARIA C. CONCEPCION Inc., Masuso, Pandi, Bulacan 2-Apr-08 31-Dec-10 57-E A. Marcelo St., Dalandanan, 3918 REYNALDO A. DEL ROSARIO Valenzuela City 2-Apr-08 31-Dec-10 37 St. Anthony St., Holy Spirit, Quezon 3919 WILFREDO R. ESCANUELA City 2-Apr-08 31-Dec-10

3920 ANTONIO S. PODA 22-A Sta. Monica Street, Pasay City 2-Apr-08 31-Dec-10 Unti 6 St. Moritz Townhomes, 70 E. Abada Street, Loyola Heights, Quezon 3921 EDITH M. SISON City 2-Apr-08 31-Dec-10 3rd Floor, Unit 9, CLP Complex, Mercedez Avenue, San Miguel, Pasig 3922 GIL C. BERMUDEZ City 2-Apr-08 31-Dec-10 25 Kalaw Hill Subd., Commonwealth 3923 JULIE ANN B. DOMINO Ave., Quezon City 2-Apr-08 31-Dec-10 Unit 13 Del Pio Townhomes Manggahan Floodway, Rosario, Pasig 3924 JULIO G. DESALES City, Metro Manila 2-Apr-08 31-Dec-10 3A Zuzuarregue St., Don Antonio 3925 MA. REGINA R. FAJARDO Heights, Diliman, Quezon City 2-Apr-08 31-Dec-10 Block 4 Lot 33 Yakal St., Sagana Remville Homes, Habay II, Bacoor, 3926 ROBERTO B. CAMELLO Cavite 4102 2-Apr-08 31-Dec-10

104 Golden Lane, Levitow V, Don 3927 RODRIGO C. SANTIAGO Bosco, Parañaque City 2-Apr-08 31-Dec-10

3928 ROSSENI A. ENDAYA 992 Aurora Blvd., Cubao, Quezon City 2-Apr-08 31-Dec-10

Blk 14 Lot 7 Joy St., Veraville Townhomes I, Moonwalk, Talon, Las 3929 RUBEN C. FAUSTINO Piñas City 2-Apr-08 31-Dec-10

Page 117 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of November 30, 2008

PREVIOUS ACCREDITATION REG. BR. NO. EXPIRY V A L I D I T Y REMARKS NO. NAME OF FIRM ADDRESS DATE DATE From To

Lot 2 Blk 2 Dela Costa Homes IV, Graceville, San Jose Del Monte City, 3930 AGNES G. ASOR Bulacan 10-Apr-08 31-Dec-10 Unit a 9 & 10 Condominium III, 1148- 3931 ANGELES R. ROBIS 1150 Romualdez St., Paco, Manila 10-Apr-08 31-Dec-10 Blk 8 Lot 11 St. John St., Addas Village 3932 BRENDAN L. JACINTOS II, Molino, Bacoor, Cavite 10-Apr-08 31-Dec-10 Room 207 Reza Bldg., 1318 Quezon 3933 DANILO M. LINCOD Avenue, Quezon City 10-Apr-08 31-Dec-10 6 Adler St., Filinvest East Subd., 3934 FELICIDAD D. VICTORIO Antipolo City 10-Apr-08 31-Dec-10

3935 FORTUNATO M. BONOAN 205 B Tamayo St., Mandaluyong City 10-Apr-08 31-Dec-10 Unit C No. 1 Masaya St., Sta. Ana, 3936 GAUDENCIO B. YANEZA Taguig City 10-Apr-08 31-Dec-10 105 Kamedo Street, Pasolo, Valenzuela 3937 JOSEPH G. LUCENO City 10-Apr-08 31-Dec-10 Lot 40 Blk 18 Kasibulan St., Phase 2 3938 MA. TERESA Y. SILVERIO - VISPO B1, Karangalan Village, Pasig City 10-Apr-08 31-Dec-10 24 Piedmont St., East Fairview, Quezon 3939 MOISES R. FLORES City 10-Apr-08 31-Dec-10 43 Talangka Alley B7J Lot 10 Phase 3- 3940 MYRNA B. PACALA C Dagatdagatan, Caloocan City 10-Apr-08 31-Dec-10 221 B Sto. Niño St., Holy Family Village, 3941 SERENA N. SANTOS Bagumbayan, Taguig 10-Apr-08 31-Dec-10 Dologon Motorist Building, Dologon, 3942 M. M. PANGANIBAN & CO. Maramag, Bukidnon 10-Apr-08 31-Dec-10 Unit 44 San Nicolas St., Binondo, 3943 ANALYN C. VIRATA Manila 10-Apr-08 31-Dec-10 95-J A. Lake St., San Juan City, Metro 3944 ARACELI G. ESTIGOY Manila 1500 10-Apr-08 31-Dec-10

3945 CELESTE G. PULONAN Kalawag III, Isulan, Sultan Kudarat 10-Apr-08 31-Dec-10 Suite 34 D Rufino Pacific Plaza, 6781 3946 DIOSDADO M. PEREZ Ayala Avenue, Makati City 10-Apr-08 31-Dec-10 Lot 10 Blk 13 VML Subdivision, Brgy. 3947 DIONISIO M. VILLETA North Fundidor, Molo, Iloilo City 10-Apr-08 31-Dec-10 19 Quezon St., Del Key Ville 1, Baesa, 3948 HERMINIO A. ARCEO, JR. 1401, Caloocan City 10-Apr-08 31-Dec-10 2335 Angles St. Ext., Fortune village I, 3949 ILUMINADA A. SEBIAL Gen. T. De Leon, Valenzuela City 10-Apr-08 31-Dec-10 Blk 6 Lot 4 Kaligayahan St., Karangalan 3950 JOSE C. CORDERO III Village, Pasig City 10-Apr-08 31-Dec-10 Blk 69 Lot 2 Phase 2, Carissa Homes, 3951 ROWENA R. DE CHAVEZ Bagtas, Tanza, Cavite 10-Apr-08 31-Dec-10 105 Chico St., Justinville Subd., Bacoor, 3952 SIMEON M. CAYCO Cavite 10-Apr-08 31-Dec-10 11 Cebu Extension, Pael Subd., Project 3953 ZENAIDA S. LORENZO 6, Quezon City 10-Apr-08 31-Dec-10 131 Acacia St., Meadowood Executive 3954 EVODIO G. GENELSA Village, Bacoor, Cavite 10-Apr-08 31-Dec-10 409 Daangbakal St., GSIS Village, 3955 ARLENE S. DELOS REYES Manggahan, Rodriguez, Rizal 10-Apr-08 31-Dec-10 323 Quirino Highway, Brgy. Talipapa, 3956 CARLOS C. MAGAT Novaliches, Quezon City 10-Apr-08 31-Dec-10

3957 CAROLINA ZENAIDA ANG MAGAT 821 Arlegui St., Quiapo, Manila 10-Apr-08 31-Dec-10 Suite 27 Columbia Tower, Ortigas 3958 CECILIA B. PAYAD Avenue, Mandaluyong City 10-Apr-08 31-Dec-10 140 B Soliven Ave., Cor. Stockhalm St., 3959 EDA D. BETITA Pasig Gree Park Village, Pasig City 10-Apr-08 31-Dec-10 25E Pearl of the Orient Tower, 1240 3960 ERWIN J. TUNGOL Roxas Boulevard, Ermita, Manila 10-Apr-08 31-Dec-10

3961 EUGENIO L. CUYOS, JR. Bently Estates, Banawa, Cebu City 12-May-08 31-Dec-10 Golden Harvest, J. P. Rizal St., Balanga 3962 JOEY S. GALLARDO City, Bataan 10-Apr-08 31-Dec-10 14 St. Rita St., Provident Village, 3963 JOSE B. TAYAWA Tanong, Marikina City 10-Apr-08 31-Dec-10 059 San Gabriel St., Longos, Balagtas, 3964 BERNARDITA G. ORBE - AMBROCIO Bulacan 15-Apr-08 31-Dec-10 Lot 2 Blk 1 Chavina Heights Subd., 3965 EDITO O. MENDOZA Bargy. Putatan, Muntinlupa City 15-Apr-08 31-Dec-10

Page 118 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of November 30, 2008

PREVIOUS ACCREDITATION REG. BR. NO. EXPIRY V A L I D I T Y REMARKS NO. NAME OF FIRM ADDRESS DATE DATE From To No. 11 Mt. Isarog Road, Montevista 3966 EDWIN S. ARCEGA Heights Subd., Taytay, Rizal 15-Apr-08 31-Dec-10 Lot 1 Blk 1 Cpd. 1 Kasiyahan Village III, 3967 EVA MARIE F. ATIENZA Bagbag, Novaliches, Quezon City 15-Apr-08 31-Dec-10 84 Brgy. San Mateo, San Pascual, 3968 FLOCERPIDA I. DIMATULAC Batangas 15-Apr-08 31-Dec-10 Blk 18 Lot 5 Diamond Crest Village, Brgy. San Manuel, San Del Monte, 3969 MARIA TERESA CAPISTRANO-DOLOR Bulacan 15-Apr-08 31-Dec-10 No. 17 A. J. Feliciano St., Sagad, Pasig 3970 MARITES L. GERERO City 15-Apr-08 31-Dec-10 901 Sage House Bldg., 110 V. A. 3971 MERLY O. LIM Rufino St., Legaspi Village, Makati City 15-Apr-08 31-Dec-10 Blk 26 Lot 30 La Joya De Sta. Rosa, 3972 RETCHYL A. GA-FAMINIANO Balibago, Sta. Rosa City, Laguna 15-Apr-08 31-Dec-10

3973 ROGER M. BENGCO 49 Yale St., Cubao, Quezon City 15-Apr-08 31-Dec-10

3974 CYNTHIA S. ATIENZA 735 Mangga St., San Miguel, Pasig City 15-Apr-08 31-Dec-10 5 Harvard St., St. Ignatius Village, 3975 EDGAR C. SANCHEZ Quezon City 15-Apr-08 31-Dec-10 947-C EDSA Ave., Philam, West, 3976 ELIZABETH D. ALBALADEJO Quezo City 15-Apr-08 31-Dec-10 116A Mariveles St., Brgy. San Isidro 3977 EUGENIA S. SERAFICA Labrador, Quezon City 15-Apr-08 31-Dec-10 Blk 21 Lot 31 Turkey St., Phase II, San 3978 FIDELITO A. RUFIN Marino City, Dasmariñas, Cavite 15-Apr-08 31-Dec-10 159-A San Salvador St., Pasig Greenpark Village, Manggahan, Pasig 3979 GERRY E. VALDEZ City 15-Apr-08 31-Dec-10 Lot 2 Blk 9 Eshesians St., Felicidad 3980 JONAH P. VALLADORES Village II, San Mateo, Rizal 15-Apr-08 31-Dec-10 85 Manhattan St., Provident Village, 3981 JEMINA A. VECERA - PAMPLIEGA Marikina City, Metro Manila 15-Apr-08 31-Dec-10 185-C M. Dela Fuente St., Sampaloc, 3982 LOIDA Z. LALONGISIP Manila 1008 15-Apr-08 31-Dec-10 2nd Floor, Alvin Commercial Bldg., 3983 VISITACION TONG JAVIER Balzain, Tuguegarao City, Cagayan 15-Apr-08 31-Dec-10 605 Cattleya Condominium, 235 Salcedo St., Legaspi Village, Makati 3984 BELINDA D. DE LEON City 15-Apr-08 31-Dec-10 4668 Tagumpay Street, Sta. Mesa, 3985 CONRADO M. BRIONES Manila 15-Apr-08 31-Dec-10 Cirilo K, Darunday St., Dao District, 3986 DANILO B. TABARANZA Tagbilaran City 15-Apr-08 31-Dec-10 Blk 5 Lot 11 Molave St., Nova Homes, 3987 GODOFREDO T. DIAZ, JR. San Agustin, Novaliches, Quezon City 15-Apr-08 31-Dec-10 0675 Purok 5, San Nicolas, Hagonoy, 3988 PRISCILLA S. DIZON Bulacan 15-Apr-08 31-Dec-10 7 Osmeña St., South Admiral Village, 3989 SEVERINO M. MANAÑGU Merville, Parañaque City 15-Apr-08 31-Dec-10 91 Tomas Manuel Subdivision, 3990 SUSAN M. FABULARUM Karuhatan, Valenzuela City 15-Apr-08 31-Dec-10 Lot 7 Blk 47 Bronson St., Fairmont 3991 ZENAIDA T. VALDEZ Subd., North Fairview, Quezon City 15-Apr-08 31-Dec-10

3992 ELMA MARIÑAS MAGDAUG 1335 Burgos St., Paco, Manila 17-Apr-08 31-Dec-10 St. Joseph St., SPS Subdivision, Brgy. 3993 JOSE FRANCIS B. ACANTILADO Rosario, Pasig City 17-Apr-08 31-Dec-10 27 Manganese Street, Golden City, 3994 ALICIA C. CRUZ Phase 4, Anabu II-E, Imus, Cavite 17-Apr-08 31-Dec-10 National Highway, Public Market, 3995 DANIEL C. INES Tacurong, Sultan Kudarat 17-Apr-08 31-Dec-10

3996 EVANGELINE M. REYES 1036-C EDSA, Pasay City 1300 17-Apr-08 31-Dec-10

3997 JULIO S. URSONAL, JR. Dakit, Bogo City, Cebu 17-Apr-08 31-Dec-10

3998 PAULINO S. PEDRONIO III 25 Aurora Quezon Street, Davao City 17-Apr-08 31-Dec-10 Purok Masinadyahon, Brgy. Bata, 3999 REYNALDO P. SOGUILLON Bacolod City, Negros Occidental 17-Apr-08 31-Dec-10

4000 ROSARIO A. CHUA San Vicente St., Ilagan, Isabela 17-Apr-08 31-Dec-10

Page 119 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of November 30, 2008

PREVIOUS ACCREDITATION REG. BR. NO. EXPIRY V A L I D I T Y REMARKS NO. NAME OF FIRM ADDRESS DATE DATE From To 2G/F MGR Building, Matina Crossing, 4001 TEOFILO T. AQUIATAN Davao City 17-Apr-08 31-Dec-10 31 Nranghita Street, Project 2, Quezon 4002 LEONORA B. ALCARTADO City 1102 17-Apr-08 31-Dec-10 320 V. Del Rosario St., Turo, Bocaue, 4003 LETICIA R. DELOS SANTOS Bulacan 17-Apr-08 31-Dec-10 113 Madison Manor Condominium, 4004 LOURDES TORRES ARIBON Almanza I, Las Piñas City 17-Apr-08 31-Dec-10 Makiling Heights Subd., Brgy. Lalakay, 4005 MARGIE V. OFICIAL Lo Baños, Laguna 17-Apr-08 31-Dec-10 Ligaya Village, San Antonio, Mexico, 4006 MARY LANN PANGILINAN-CAMASO Pampanga 17-Apr-08 31-Dec-10

4007 PORTHIA P. BULANHAGUI Brgy. Pook Rizal, Laguna 17-Apr-08 31-Dec-10 15 San Rafael St., St. Martin Village, 4008 REMEDIOS T. USI Sucat, Parañaque City 17-Apr-08 31-Dec-10 12 Marinduque St., Philam Village, Las 4009 ROQUE S. FADO Piñas City 17-Apr-08 31-Dec-10 113 Bernardo St., UP Campus, Diliman, 4010 ALFIE A. JAVIER Quezon City 12-May-08 31-Dec-10

c/o Nomura Securities, 18/F Tower 2, The Enterprise Center, 6766 Ayala 4011 AMALIA A. REYES Ave., Cor. Paseo de Roxas, Makati City 12-May-08 31-Dec-10 12 Caprice St., Village East Exec. 4012 CASELDA T. DELA GUERRA Homes, Cainta, Rizal 12-May-08 31-Dec-10 20E Gen. Capinpin St., San Antonio 4013 ERWIN S. CRUZ Village, 1605 Pasig City 12-May-08 31-Dec-10 No. 57 General Luna Street, Tayabas 4014 GILBERTO A. EDAÑO City 12-May-08 31-Dec-10 1386 Narsisa Rizal St., Room 306, 4015 JERRY W. KOK Tondo, Manila 12-May-08 31-Dec-10 56 Starlight St., Rancho Estate, Phase 4016 MA. SOCORRO G. MANATAD - ROXAS III, Marikina City 12-May-08 31-Dec-10 2 C. Aguinaldo St., Project 4, Quezon 4017 MARIA GLORIA L. TIBLE City 12-May-08 31-Dec-10

4018 MARITA LOURDES S. AZUR District No. 02 Benito Soliven, Isabela 12-May-08 31-Dec-10

4019 ROY A. CATAPOY 2619A P. Villanueva St., Pasay City 12-May-08 31-Dec-10

4020 CRISTINA C. PARAS 130 Hoover St., San Juan, Metro Manila 12-May-08 31-Dec-10 Blk 3 Lot 28C Colorado St., Town and 4021 ANALIZA DE BELEN MENDEGORIN Country, Southville, Biñan, Laguna 12-May-08 31-Dec-10 Blk 5 Lot 27 Ateneoville Nangka, 4022 AILEEN C. DE CASTRO Marikina City 12-May-08 31-Dec-10 302 M. G. Bldg., 150 Amorsolo St., 4023 AGUINALDO S. COMPANIADOS Legaspi Village, Makati City 12-May-08 31-Dec-10 Block 23 Lot 16B Gemelina St., Violago Homes, Parkwoods, Payatas, Quezon 4024 ALEX P. BANAWAN City 12-May-08 31-Dec-10 114 Lopez Rizal St., Bgy. Highway Hills, 4025 ANA MARIA V. BALITAAN Mandaluyong City 12-May-08 31-Dec-10

4026 CLARIBEL J. FERNANDEZ 093 A. Bonifacio Ave., Cainta, Rizal 12-May-08 31-Dec-10

Room No. 4 2nd Floor, FILNIT Building, 4027 JEIRLY P. LAPUZ No. 89 V. Rama Avenue, Cebu City 12-May-08 31-Dec-10 622-A Anahaw St., Amparo Village, 4028 LALAINE C. ENCARNACION Camarin Caloocan City 12-May-08 31-Dec-10 Room 307-B WDC Bldg., Osmeña 4029 NORA E. INEZ Blvd., Cebu City 12-May-08 31-Dec-10 502 Greenfield Village, Sa Roque, 4030 PEDRO E. LAO Talisay City 12-May-08 31-Dec-10 14 Peppermint Row Dreamhomes 4031 VIRGILIA R. CABANILLA Subd., Del Paz, Pasig City 12-May-08 31-Dec-10 No. 17 Magsaysay St., Zone 6, Signal 4032 CLARENCE ANTHONY D. GAMMAD Village, Taguig City 12-May-08 31-Dec-10

4033 CRESENCIA T. TAÑO Brgy. 83-C San Jose, Tacloban City 12-May-08 31-Dec-10 182 Dr. Pilapil St., San Miguel, Pasig 4034 MARIA VICTORIA V. GARCIA City 12-May-08 31-Dec-10

Page 120 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of November 30, 2008

PREVIOUS ACCREDITATION REG. BR. NO. EXPIRY V A L I D I T Y REMARKS NO. NAME OF FIRM ADDRESS DATE DATE From To No. 19 Tupelo St., Greenwoods 4035 VICTORINO S. VILLANUEVA Executive Village, Cainta, Rizal 12-May-08 31-Dec-10 28 San Clemente St., San Antonio 4036 ANTOINETTE O. BALLESTEROS Valley XI, Parañaque City 12-May-08 31-Dec-10 1406V Cactus Street, Greenland 4037 JOEMELITO F. FERRANCOL Executive Village, Cainta, Rizal 12-May-08 31-Dec-10 379 Sta. Monica St., Sto. Cristo, Angat, 4038 JOSEFINA M. MARIANO Bulacan 12-May-08 31-Dec-10 Block 8 Lot 44 Isabela St., Metro 4039 MARITA HERNANDEZ VALLES Montana II, Burgos, Montalban, Rizal 12-May-08 31-Dec-10 Block 10 Lot 23 Sta. Monica St., Villa Magdalena 2 Camarin Road, Caloocan 4040 VICKY M. MORENO City 12-May-08 31-Dec-10

4041 BERNADETTE G. FRANCISCO 4765 Paz M. Guanzon St., Paco, Manila 12-May-08 31-Dec-10 Block 77 Lot 30 Asuncion Road, Lagro 4042 BRIGIDA R. PRADO Subd., Quezon City 12-May-08 31-Dec-10

Room 208-A Sunrise Condominium, 226 Ortigas Avenue, Greenhills, San 4043 DIONISIO M. PAULO Juan City, Metro Manila 12-May-08 31-Dec-10

4044 FELINO C. GARCIA 8 Amuntay, Dasmariñas, Cavite 12-May-08 31-Dec-10 Blk 4 Lot 28 Phase 2 Central 4045 LAMUEL FRANCIS M. ONGCHANGCO Springville, Molino, Bacoor, Cavite 12-May-08 31-Dec-10 20 Titan St., Moonwalk Village, Las 4046 MA. VICTORIA I. VICTORIA Piñas City 12-May-08 31-Dec-10 Cagayan Valley Road, Banga 1st, 4047 MILA C. DELOS SANTOS Plaridel, Bulacan 12-May-08 31-Dec-10

Unit 5 Chason Townhouse C. 4048 RONILO D. CONDE Raymundo Ave., Maybunga, Pasig City 12-May-08 31-Dec-10 Purok, Bgy. San Anton, San Leonardo, 4049 TEODORA J. VALERA Nueva Ecija 12-May-08 31-Dec-10 5 Philippians St., Friendly Village, 4050 YOLANDA R. CRUZ Concepcion, Marikina City 12-May-08 31-Dec-10 1901 Velasco St., Napico Manggahan, 4051 MA. GEMMA A. DE VERA Pasig City 12-May-08 31-Dec-10

4052 NICOLAS S. PAYLADO Bonifacio Street, Ormoc City 12-May-08 31-Dec-10 Ground Floor, Marymart Mall, Valeria 4053 CRISTINA E. GEMORA Street, Iloilo City 12-May-08 31-Dec-10 6 Bayberry St., Phase 1D, Greenwoods Executive Village, San Andres, Cainta, 4054 FERDINAND O. PASCUA Rizal 12-May-08 31-Dec-10 77-B Langub Road, Guadalupe, Cebu 4055 JANET N. OBIEDO City 12-May-08 31-Dec-10 012-C 1st Avenue Cor. Sta. Teresita 4056 NECITA G. DOYUGAN Drive, Bagumbayan, Taguig City 12-May-08 31-Dec-10 1 Purok Bayanhian, Visayan Village, 4057 RENATO E. TEJANO Tagum City, Davao Del Norte 12-May-08 31-Dec-10 No. 4 Old Forestry Compound, Baguio 4058 ROBERTO A. CAPILI City 2600 12-May-08 31-Dec-10 Rm. 202 Rañola Bldg., Oro Site, 4059 SALVACION A. GUADALUPE Legaspi City 12-May-08 31-Dec-10 44 Rolls Royce St., Davao Exec. 4060 EVANSUENDA S. RALLOS Homes, Matina, Davao City 12-May-08 31-Dec-10 203-A Montelibano Bldg., Anda St., 4061 OMANA, CALATRAVA & CO. Davao City 21-May-08 31-Dec-10 Lot 4 Sta. Teresita St., Cupang, 4062 DANILO P. TABUNDA Muntinlupa City 21-May-08 31-Dec-10 33rd Floor, PSEC East Tower Exchange Road, Ortigas Center, Pasig 4063 ELENA B. FABIAN - FELIPE City 21-May-08 31-Dec-10

4064 EMMA Y. YANGA 1165 Quezon Avenue, Quezon City 21-May-08 31-Dec-10 314-B Garnet St., CVS Homes I, Cainta, 4065 JENNIFER A. BAGUE - BALAO Rizal 21-May-08 31-Dec-10 91 Gem Road, Pilar village, Almanza, 4066 GABRIELITO V. GARCIA Las Piñas City 21-May-08 31-Dec-10 025 Costal Green Street, Panapaan 1, 4067 LEONISA LAPIÑA CHAN Bacoor, Cavite 21-May-08 31-Dec-10 402 A Vincent Bldg., Tandang Sora 4068 MA. THERESA F. MATA Ave., Culiat, Quezon City 21-May-08 31-Dec-10

Page 121 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of November 30, 2008

PREVIOUS ACCREDITATION REG. BR. NO. EXPIRY V A L I D I T Y REMARKS NO. NAME OF FIRM ADDRESS DATE DATE From To 1124-B Tanay St., Rizal Village, Makati 4069 NECITA R. PENULIAR City 21-May-08 31-Dec-10 55 Dr. Lazcano Street, Barangay 4070 OLIVIA P. KALAMBAKAL Tugatog, Malabon City 21-May-08 31-Dec-10

4071 RODRIGO I. ABLAZA 749 Interior 1, Old Balara, Quezon City 21-May-08 31-Dec-10

Blk 5 Lot 7 Slate St., Wellsprings Village, Phase 1, Catalunan Pequeño, 4072 ANABILLA A. LITOB Davao City 8000 21-May-08 31-Dec-10 Crossing Capitol, Mankilam, Tagum 4073 ANNIE M. ABADULA City, Davao Del Nonte 21-May-08 31-Dec-10

4074 CRISTINA L. CUA 1185 G. Masangkay St., Tondo, Manila 21-May-08 31-Dec-10 71 Main Road, West Bayan Park, 4075 ROSALINDA A. YBANEZ Aurora Hills, Baguio City 21-May-08 31-Dec-10

4076 NELLIE M. GALVAN Cacapian, San Juan, La Union 29-May-08 31-Dec-10 Blk 8 Lot 7 Natividad Subd., Phase 3, 4077 ROLANDO R. BARRIENTOS Deparo, Caloocan City 29-May-08 31-Dec-10 Brgy. San Marcos, Agoo, La Union 4078 SABINA M. ARANGORIN-GAMBOA 2504 29-May-08 31-Dec-10 146 b Tanguile St., Parang, Marikina 4079 ALENITA Q. ONG City 29-May-08 31-Dec-10 Block 5 Lot 29 Ateneoville Nangka, 4080 ANICETA S. GARAZA Marikina City 29-May-08 31-Dec-10 18 King's Road, Mendoza Village, GSIS 4081 ELSA G. ISAAC village, Project 8, Quezon city 29-May-08 31-Dec-10 5722 Misa De Gallo St., Lagro, 4082 ERNESTO P. DISTOR Novaliches, Quezon City 29-May-08 31-Dec-10 15330-E St. Francis St., San Agustin 4083 LEDESMA R. QUIAMCO Village, Moonwalk, Parañaque City 29-May-08 31-Dec-10 43rd Floor Yuchengco Tower, RCBC 4084 JAY M. OGABANG Plaza, Ayala Avenue, Makati City 29-May-08 31-Dec-10 365 P. Dela Merced Street, Barangay 4085 ROBERTO A. CASTILLO Pobalcion, Norzagaray, Bulacan 29-May-08 31-Dec-10

4086 TITO C. FUENTES, JR. 3947 White Rose Yati Lilo-an, Cebu 29-May-08 31-Dec-10 Knight of Columbus building, 4087 TRINIDAD A. ASUAN Concepcion Pequeña, Naga City 29-May-08 31-Dec-10 4133 A Ponte St., Brgy. Sta. Cruz, 4088 BRENDA S. LABRA Makati City 29-May-08 31-Dec-10 1021 Callejon Uno, Mahomas, 4089 LEA S. RESULTAY Manuguit, Tondo, Manila 29-May-08 31-Dec-10

4090 LEONARDO G. TABALON 1477 Casañas St., Sampaloc, Manila 29-May-08 31-Dec-10 Blk 4 Lot 31 Molino Homes 2, Salitran 4091 NELIA I. PASCUAL Road, Dasmariñas, Cavite 29-May-08 31-Dec-10 4079 Jasmin St., Sampaguita Subd., 4092 GRISELDA T. SINGSON Camarin, Caloocan City 29-May-08 31-Dec-10 4108 Sanana Street, Area D, Camarin, 4093 MARILIE B. INOPIA Caloocan City 29-May-08 31-Dec-10 98-E Road I Corner Road 3, Project 6, 4094 MARILYN L. LLADO Quezon City 29-May-08 31-Dec-10 4416 Masukol St., Brgy. Tejeros, Makati 4095 SALVADOR R. MILITSALA city 29-May-08 31-Dec-10 67 Ilang-Ilang St., Between 10th and 4096 SUSANA G. BACANI 11th Avenue, Caloocan City 29-May-08 31-Dec-10 Block 63 Lot 94 Phase IC, San Lorenzo 4097 VIOLETA M. CASTRO South, Sta. Rosa, Laguna 29-May-08 31-Dec-10 Block 10 Lot 2 Moncarlo Village, Ampid 4098 MARITES D. REYES 1, San Mateo, Rizal 29-May-08 31-Dec-10

Room 217, N & N Cortes Arcade, A. C. 4099 NARCISA C. PONCONCES Cortes Ave., Mandaue City 6014 Cebu 29-May-08 31-Dec-10 1495 Anastacio St., guadalupe Nuevo, 4100 NENA A. NAVALTA - MARTINEZ Makati City 29-May-08 31-Dec-10 2nd Floor Redona Residence, T. 4101 RELITO A. ESPADA Claudio St., Tacloban City, Leyte 29-May-08 31-Dec-10 Lot 1 Block 1 Phase 1 Villa Monteverde, 4102 CRISTINA A. MENDOZA Mulawin, Tanza, Cavite 29-May-08 31-Dec-10

4103 DAPHNE F. DEL MUNDO 438 San Jose II, Sa. Mesa, Manila 29-May-08 31-Dec-10

Page 122 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of November 30, 2008

PREVIOUS ACCREDITATION REG. BR. NO. EXPIRY V A L I D I T Y REMARKS NO. NAME OF FIRM ADDRESS DATE DATE From To 111 San Diego St., 11th Avenue Grace 4104 ELENA CIELO L. RAMOS Park, Caloocan City 29-May-08 31-Dec-10 Blk 1 Lot 47B Villa Rebecca Homes III, 4105 ISIDRO B. MAMURI Tandang Sora, Quezon City 29-May-08 31-Dec-10 15 Premier Court Zuzuarregui St., 4106 MARIE CHRISTINE E. AVARICIO Capitol Hills, Diliman, Quezon City 29-May-08 31-Dec-10 23B Encarnacion Compaound, San 4107 MELANIE M. MAAÑO Simon, Dalandanan, Valenzuela City 29-May-08 31-Dec-10

4108 SALLY R. ORTIZ 94 Anahaw St., Project 7, Quezon City 29-May-08 31-Dec-10 51 San Roque St., Barangka Ilaya, 4109 SARAH SAAVEDRA SONGALIA Mandaluyong City 29-May-08 31-Dec-10 3354 F. Roxas St., Bo. Obrero, Tondo, 4110 EVANGELINE R. PADILLA Manila 4-Jun-08 31-Dec-10

4111 HERNANDO C. SAN PEDRO 6 Ipil St., Project 3, Quezon City 4-Jun-08 31-Dec-10 No. 10 Jupiter St., Happy Homes, 4112 NELIA M. MIJARES Washington Drive, Legazpi City 4-Jun-08 31-Dec-10 Luningay St., Poblacion North, Lagame, 4113 MARJORIE P. MALINGAN Ifugao 4-Jun-08 31-Dec-10

325 Morningside Terrance Cor. E. Luna 4114 ROWENA B. PAG-ONG TABADA & Noli Me Tangere Steets, Butuan City 4-Jun-08 31-Dec-10

4115 HILDA C. ARRANGUEZ 125 M. Acosta St., Pasay City 1300 16-Jun-08 31-Dec-10 51 Magnolia Road, Wood Estate Village 4116 DIOMEDES D. GOBOLETO 2, Molino 3, Bacoor, Cavite 16-Jun-08 31-Dec-10 2993 Mahogany St., UPS II, Parañaque 4117 EILEEN JOYCE A. MANGUERRA City 16-Jun-08 31-Dec-10 Blk 7 Lot 56 Whispering Palm Llaño 4118 JOCELYN TAN AGUIRRE Road, Bo. Camarin, Caloocan City 16-Jun-08 31-Dec-10 No. 5 Pound Street, St. Michael Subd., 4119 CHOLITA C. LORENZO Meycauayan City, Bulacan 16-Jun-08 31-Dec-10 164 Blumentrit St., Guingona 4120 ELY A. VILLANUEVA Subdivision, butuan City 16-Jun-08 31-Dec-10 Block 1 Lot 3 Belandres Subdivision, 4121 GIOVANNI C. MABANTA Laya East, Tabuk City 16-Jun-08 31-Dec-10 57 National Highway, Bautista, Caba, 4122 LIBRADA BALANGUE OBIANO La Union 16-Jun-08 31-Dec-10 Apt. No. A Jerielle St., Tandang Sora, 4123 REX D. ESPIRITU Quezon City 18-Jul-08 31-Dec-10

4124 EGDONA G. BIO Gonzales St., Zone 5, Bangued, Abra 18-Jul-08 31-Dec-10

4125 CYNTHIA L. DENILLA 25 Langka, Meycauayan, Bulacan 18-Jul-08 31-Dec-10

4126 MARIA JOYVILLA P. ACELAR President Roxas, Cotabato 18-Jul-08 31-Dec-10 316 GEDCOR Bldg., Ninoy Aquino Avenue Cor. Irasan Street, Parañaque 4127 TERESITA G. PLAMENCO City 18-Jul-08 31-Dec-10 32 Platinum Street, Palmera II, Ortigas 4128 BERTIN C. TOCONG Avenue Ext., Taytay, Rizal 18-Jul-08 31-Dec-10 209 B Don A. V. Toribio St., Tetuan, 4129 FE S. LOBREN Zamboanga City 18-Jul-08 31-Dec-10

4130 JOEL DE LEON T. POH 14 Ras St., San Juan, Metro Manila 18-Jul-08 31-Dec-10 32 Liberty Ave., Cor. 8th Ave., Cubao, 4131 MELANIE E. FELIX-ARCEO Quezon City 18-Jul-08 31-Dec-10 Santo Angel Central, Santa Cruz, 4132 ROSALIE D. TIU Laguna 18-Jul-08 31-Dec-10 Blk 4 Lot 13 Villa Samantha, Lawa, 4133 ROSALINDA R. GONZALES Meycauayan, Bulacan 18-Jul-08 31-Dec-10 18 Pangsinan Street, Bago Bantay, 4134 TERESITA MENDOZA-DAYAO Barangay Alicia, Quezon City 18-Jul-08 31-Dec-10 9 Francisco Cruz St., F. Pasco Ave., 4135 AMIEL M. YASOÑA Santolan, Pasig City 18-Jul-08 31-Dec-10

4136 CAROLINA M. FLORES 12 Calavite St., La Loma, Quezon City 18-Jul-08 31-Dec-10 3 Green Valley Street, Capitol Green Village, Tandang Sora Ave., Quezon 4137 IONE TIDON BARON City 18-Jul-08 31-Dec-10 61 Delgado St., BF Homes, Brgy. Holy 4138 IRENE P. TORRES Spirit, Quezon City 18-Jul-08 31-Dec-10

Page 123 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of November 30, 2008

PREVIOUS ACCREDITATION REG. BR. NO. EXPIRY V A L I D I T Y REMARKS NO. NAME OF FIRM ADDRESS DATE DATE From To Ground Floor, Patria Bldg., Rizal St., 4139 MA. BELEN L. BARIAS Tuguegarao City 18-Jul-08 31-Dec-10

4140 MADRIGAL M. MACADATO 108 Sabala Amanao, Marawi City 9700 18-Jul-08 31-Dec-10 42 Caldozo St., Purok 6-B Lower 4141 MERLIN N. ORALLO Bicutan, Taguig City 18-Jul-08 31-Dec-10

4142 MILDRED C. YETO H. Labra St., Guadalupe, Cebu City 18-Jul-08 31-Dec-10

4143 RAAMA D. JUNTILLA-RIVAS 074 Kaskag Village, Surigao City 18-Jul-08 31-Dec-10 227 Visayas Avenue, Tandang Sora, 4144 SHEILA A. BLAS Quezon City 18-Jul-08 31-Dec-10 656 Herrera St., Brookside Hills, Cainta, 4145 ERMINDA F. LOZANO Rizal 18-Jul-08 31-Dec-10 Blk 7 Lot 2 Asialand Ciudad Real, San 4146 APOLONIA T. ROMERO Jose Del Monte, bulacan 18-Jul-08 31-Dec-10 St. Mary's Heights, Linao Talisay City, 4147 AVELINA C. SOMBILON Cebu 6045 18-Jul-08 31-Dec-10 La Paz, Poblacion, Dalaguete, Cebu 4148 ERNESTO M. NAVARRETE 6022 18-Jul-08 31-Dec-10 105 Sapang Palay Proper, City of San 4149 ESTELA P. AGAPITO Jose Del Monte, Bulacan 18-Jul-08 31-Dec-10 P 3601 4th & 11th Sts., Villamor, Pasay 4150 PAULINA O. LLEGO City 18-Jul-08 31-Dec-10 36 Gen. F. Santos St., Kalumpang, 4151 ROLANDO SAN ANDRES CRUZ Marikina City 18-Jul-08 31-Dec-10 Rm. 350 Ganores Bldg., Osmeña Blvd., 4152 ROMEO L. JUNTILLA Cebu City 18-Jul-08 31-Dec-10

4153 RYAN JOHN T. YEBAN 242 Kabulusan 2, Caloocan City 18-Jul-08 31-Dec-10

4154 THELMA C. BRIONES 2357 Garrido St., Sta. Ana, Manila 18-Jul-08 31-Dec-10 R-210 Galvez Bldg., Libertad St., Pasay 4155 ALEXANDER O. GABARDA City 18-Jul-08 31-Dec-10 3396 Kagalingan St., Phase 2B1, Karangalan Village, Pasig City, Metro 4156 CARMENCITA SILVERIO DAVID Manila 18-Jul-08 31-Dec-10 5117 M. Aurelius St., Italia 500, BFRV, 4157 CORAZON L. MAGPAYO Las Piñas City 1740 18-Jul-08 31-Dec-10 Paguita St., Villa Valderama, Bacolod 4158 EDITHA C. QUINE City, Negros Occidental 18-Jul-08 31-Dec-10 P. Basubas St., Tipolo, Mandaue City 4159 EFLIDA PEREZ NILLO 6014 18-Jul-08 31-Dec-10 Blk 6 Lot 18 Mc Arthur Village, Longos, 4160 HELEN L. ABRAHAM Malolos, Bulacan 18-Jul-08 31-Dec-10 333-1 A Victor Village I, Punta Princesa, 4161 JONATHAN J. DE PAZ Cebu City 6000 18-Jul-08 31-Dec-10 103 C F. Manalo St., Bgy. Immaculate 4162 LILIA R. BAES Concepcion, Cubao, Quezon City 18-Jul-08 31-Dec-10 439 Topaz St., Plamera Homes II, 4163 OFELIA B. SURBAN Taytay, Rizal 18-Jul-08 31-Dec-10 Lot 3 Blk 4 Sea Gems Catalunan 4164 STELLA A. VEGA Grande, Davao City 18-Jul-08 31-Dec-10 132 Brgy. Pandaras, City of San 4165 MARWIN M. MANALOTO Fernando, Pampanga 18-Jul-08 31-Dec-10

4166 ASUNCION C. BENCILA 7106 Kias, Baguio City 18-Jul-08 31-Dec-10 Zaldivar Residence, Aparente Avenue, 4167 DALENO Z. ABAYA, JR. General Santos City 18-Jul-08 31-Dec-10 62 Riverside St., San Miguel, Tarlac 4168 JHONEL B. CATUBAY City, Tarlac 18-Jul-08 31-Dec-10

4169 JOSEPH U. ALBAY 300 J. Teodoro St., Caloocan City 18-Jul-08 31-Dec-10 Blk 7 Lot 8 Camella Homes, Annex, 4170 JUANITA D. BALLERAS San Pedro, Laguna 18-Jul-08 31-Dec-10

4171 LUZ B. MORENO Culao, Claveria, Cagayan 18-Jul-08 31-Dec-10 9 Ka biling St., Urduja Village, 4172 OSCAR R. TESORO Novaliches, Quezon City 18-Jul-08 31-Dec-10

4173 ZENON A. TUMANDA Taguihon, Baclayon, Bohol 18-Jul-08 31-Dec-10 42 Visitacion Street, Sacred Heart 4174 CONRADO C. PALISOC Village IV, Novaliches, Caloocan City 18-Jul-08 31-Dec-10

Page 124 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of November 30, 2008

PREVIOUS ACCREDITATION REG. BR. NO. EXPIRY V A L I D I T Y REMARKS NO. NAME OF FIRM ADDRESS DATE DATE From To 276 Macay Street, Bradix Drive, Kauswagan, Cagayan De Oro City, 4175 CZAR RYNDEL SIAO VALLEJERA 9000 18-Jul-08 31-Dec-10 101 Tenement Building, Wester 4176 DELILAH L. MANGCO Bicutan, Taguig City 18-Jul-08 31-Dec-10 Blk 23 Lot 19 Kingstown 2 Subd., 4177 DESIREE U. ABANADOR Bagumbong, Caloocan City 18-Jul-08 31-Dec-10 831 St. Peter St., Cardinal Village, Sampiruhan, Calamba City Laguna 4178 GLADIOLA A. ROMAN 4027 18-Jul-08 31-Dec-10 Samson Subd., Sumacob Este, 4179 LEONORA M. LIM Cabanatuan City 3100 18-Jul-08 31-Dec-10

4180 MA. LORDELIZA L. RIVERA Market Road, Masbate City 18-Jul-08 31-Dec-10 2nd Floor, Tan Bldg., Rizal Street, 4181 MACARIO R. DUTERTE Tagum City, Davao Del Norte 18-Jul-08 31-Dec-10

4182 MARLENE TOBIAS-CRUZ 2139 M. Dela Cruz St., Pasay City 18-Jul-08 31-Dec-10 12 Del Pilar St., San Fernando, 4183 RAMON MELVIN E. FULGENTES Camarines Sur 18-Jul-08 31-Dec-10 Blk 16 Lot 21-23 Magsaysay Extension, 4184 FLORINDA S. JAVIER Malabon City 18-Jul-08 31-Dec-10 Lot 12 Blk 37A Phase 3, F1 Dagat- Dagatan Ave., Kaunlaran Village, 4185 ARTURO O. CUA Caloocan City 5-Sep-08 31-Dec-10 Unit 15, Star Arcade, C. V. Starr Ave., 4186 MYRNA N. CUEVA - MERCADER Philamlife Village, Las Piñas City 5-Sep-08 31-Dec-10 12 Edades St., Corinthian Gardens, 4187 ENDRIGA, MANANGU & ASSOCIATES Ugong Norte, Quezon City 5-Sep-08 31-Dec-10

4188 ANNALIZA L. PANGANIBAN 312 Antipolo Del Norte, Lipa City 5-Sep-08 31-Dec-10 Blk 4 Lot 18 St. Francis VII, San 4189 BERNABE C. CALEON Antonio, Biñan, Laguna 5-Sep-08 31-Dec-10 16 Villar Orion Subdivision, Omega 4190 ELMER T. JAVIER Avenue, Fairview Park, Quezon City 5-Sep-08 31-Dec-10 Block 8, Lot 27 Hagen St., Mercedes Executive Village, San Miguel, 1600 4191 FIDEL M. MAGNO, JR. Pasig City 5-Sep-08 31-Dec-10 1406 Mervin Bldg., Pablo Ocampo St., 4192 GLENDA C. GAW La Paz, Makati City 5-Sep-08 31-Dec-10 Soncuya Heights, Poblacion, Banga, 4193 JOCELYN C. RETORIANO Aklan 5-Sep-08 31-Dec-10 2nd Floor Marcela Bldg., Poblacion 4194 JOSEPHINE B. DACANAY East, Rosario, La Union, 2506 5-Sep-08 31-Dec-10 304 Aniceta Bldg., Osmeña Blvd., 4195 MARLON C. BARUC Capitol Site, 6000 Cebu City 5-Sep-08 31-Dec-10 Real St., Songco, Borongan city, 4196 NOEL E. CEBREROS Eastern Samar 5-Sep-08 31-Dec-10 Blk 5 Lot 30 Pisces St., Silverhomes 4197 RICHARD E. BANDOJA Subd. II, Real II, Bacoor, Caite 4102 5-Sep-08 31-Dec-10 2nd floor, Unit 11, West Ave., Cor. 4198 ALFRED U. EISMA Liwayway St., Quezon City 5-Sep-08 31-Dec-10 35-P Kamias Alley, Balinga St., 4199 CAROLYN B. EDNALAGA Balintawak, Quezon City 5-Sep-08 31-Dec-10 25 Molave St., Montevista Homes, 4200 DENNIS CRUZ OSORIO Marikina city 5-Sep-08 31-Dec-10 22 Apollo St., Seminary Road, Bagbag, 4201 EDISON A. DAPLAS Novaliches, Quezon City 5-Sep-08 31-Dec-10 Room 306, Doña Manuela building, San 4202 EDUARDO F. LAMES Juan Street, Bacolod City 5-Sep-08 31-Dec-10 Blk 29 Lot 10 Phase 2 ACM Woodstock 4203 GINA ALBAO DURAN Alapan, Imus, Cavite 5-Sep-08 31-Dec-10 Blk 22 Lot 18 Sta. Catalina Street, Gen. 4204 GLORIA G. MADRILEJOS Mariano Alvarez, Cavite 5-Sep-08 31-Dec-10 NIA Subdivision, Sun Street, Tumaga, 4205 MAXIMA P. ALCONERA Zamboanga City 5-Sep-08 31-Dec-10

4206 ORLAND S. VIOLAN 74-A Bonifacio St., Davao City 5-Sep-08 31-Dec-10

Blk 17 Lot 21 MPV Phase II, Hernandez 4207 ROLANDO H. POLIDARIO St., Brgy. Ctmon, Malabon City 5-Sep-08 31-Dec-10 3rd Floor C. Villaroman Bldg., 873 P. Campa Street, Corner España, 4208 ROEL E. HERMOSILLA Sampaloc, Manila 5-Sep-08 31-Dec-10

Page 125 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of November 30, 2008

PREVIOUS ACCREDITATION REG. BR. NO. EXPIRY V A L I D I T Y REMARKS NO. NAME OF FIRM ADDRESS DATE DATE From To 1st Street Extension, Carmen Village, 4209 CESAR E. TORREFRANCA Talisay City, Cebu 5-Sep-08 31-Dec-10 76 Macaria Avenue, Pacita Complex I, 4210 FELICIANO S. ALMAZORA, JR. San Pedro, Laguna 5-Sep-08 31-Dec-10

4211 HERSON B. AMOLO Aurora Street, Kabacan, Cotatabo 5-Sep-08 31-Dec-10 60 District 4, Victoria, San Mateo, 4212 JO ANN G. FERNANDO Isabela 5-Sep-08 31-Dec-10 4 Masinsinan St., Teacher's Village 4213 KATHY R. QUILATON East, Diliman, Quezon City 5-Sep-08 31-Dec-10 Maharlika Highway, Rafael Rueda, San 4214 MALOU G. MARTIN Jose City, Nueva Ecija 5-Sep-08 31-Dec-10 Room 812 State Centre Bldg., 333 Juan 4215 PETER T. ESTENAR Luna St., Binondo, Manila 5-Sep-08 31-Dec-10 Room 208, 2nd Floor, A. Geson Building, Jakoslem St., Cor. F. Ramos 4216 RICHARD P. DANIOT St., Brgy. Zapatera, Cebu City 5-Sep-08 31-Dec-10 71 California St., Christine Ville, 4217 ROMEO V. ENCONTRO Rodriguez, Rizal 5-Sep-08 31-Dec-10 Magsaysay Road, Brgy. San Antonio, 4218 SALVACION F. SUBIAGA San Pedro, Laguna 5-Sep-08 31-Dec-10 43A Diamond St., Mambugan, Antipolo 4219 SHIRWIN Y. SANDOVAL City 5-Sep-08 31-Dec-10 500 7th St., Melcar Subd., Calaocan, 4220 LANI L. BATISTA San Jose City, Nueva Ecija 5-Sep-08 31-Dec-10 Villa Solamente, San Juan, Camaligan, 4221 MA. LOURDES B. TERBIO Camarines Sur 5-Sep-08 31-Dec-10 No. 6 E. Angles St., Sto. Tomas, Pasig 4222 DAVID B. SIBAYAN City 5-Sep-08 31-Dec-10 9 Vision St., SSS Village, Concepcion 4223 FERDINAND A. PEÑAFLOR Dos, Marikina City 5-Sep-08 31-Dec-10 Unit 816 2301 Civic Place, Civic Drive, 4224 JENALYN R. CARABEO-SUAREZ Filinvest Alabang, Muntinlupa City 5-Sep-08 31-Dec-10

MA. LOURDES J. FRANCISCO - 2nd Floor, LVC Bldg. Laguna Blvd., Don 4225 MENDOZA Jose Sta. Rosa City, Laguna 5-Sep-08 31-Dec-10

4226 ARNOLD A. TANDING Ipil, Tabuk City, Kalinga 5-Sep-08 31-Dec-10 82 Zamora St., Dagupan City, 4227 AVELITO T. BAUTISTA Pangasinan 5-Sep-08 31-Dec-10 2011-A J. Abad Santos St., Sta. Mesa, 4228 DENNIS C. VILLAFUERTE Manila 5-Sep-08 31-Dec-10 163 a. Juan St., Brgy. Salapan, San 4229 EDUARDO T. HERNANDEZ Juan City 5-Sep-08 31-Dec-10 Blk 4 Lot 26 Villa Paz Village, 4230 FELIPE MALINAY BARCELON, JR. Landayan, San Pedro, Laguna 5-Sep-08 31-Dec-10 4th Floor, Eltanal Bldg., Consunji, Iligan 4231 FLORITA S. EPON City 5-Sep-08 31-Dec-10

4232 HELEN CHUNG SY 2635 Lamayan St., Sta. Ana, Manila 5-Sep-08 31-Dec-10 No. 29 Ford Ave., Greenview Subd., 4233 JOSEPH COSTALES ONG Pamplona 3, Las Piñas City 5-Sep-08 31-Dec-10 8 Seville St., BF Classic Southland, Las 4234 LUCAS F. TORRES, JR. Piñas City 5-Sep-08 31-Dec-10 Blk 1 Lot 60 guevara St., San Pedro Compound 5, Pasong Tamo, Tandang 4235 MARY JEAN L. REYES Sora, Quezon City 1116 5-Sep-08 31-Dec-10

Block 24 Lot 15 Mabuhay City, 4236 ROGELIO S. YU Paliparan 3, Dasmariñas City 5-Sep-08 31-Dec-10

DM5 Compound, Estrella St., Bo. San 4237 DINA PANONCE ZULUETA Andres, Cainta, Rizal 5-Sep-08 31-Dec-10 Block 10 Lot 10 Phase 6 ACM Woodstock Homes, Alapan, Imus, 4238 JUVER D. DIONELA Cavite 4103 5-Sep-08 31-Dec-10

Rm. 504 National Life Bldg., 6762 Ayala 4239 BARBARA S. TORRALBA Ave., Makati City 28-Oct-08 31-Dec-10

Mass SPECC Bldg., Tiano-Yacapin 4240 BERNADETTE O. TOLEDO Streets, Cagayan de Oro City 28-Oct-08 31-Dec-10

L10 B11 Langka St., Palmera Homes, 4241 CRISTINA M. FRANCISCO Quezon City 28-Oct-08 31-Dec-10

Page 126 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of November 30, 2008

PREVIOUS ACCREDITATION REG. BR. NO. EXPIRY V A L I D I T Y REMARKS NO. NAME OF FIRM ADDRESS DATE DATE From To

147 B. Mariano St., Sta. Ana, San 4242 ELEUTERIA SM. MANUEL Mateo, Rizal 28-Oct-08 31-Dec-10

26 19TH Brgy. Kalusugan, New Manila, 4243 HERMES FRANCIS L. HERRERA Quezon City 28-Oct-08 31-Dec-10

Purok Roberto, Brgy. Labangal, 4244 IRISH C. SARABIA General Santos City 28-Oct-08 31-Dec-10

Lower Gold St., Rivaridge Subd., Tisu, 4245 MARIA TERESA A. ROJOS Cebu City 28-Oct-08 31-Dec-10

Sitio, San Jose, Bais City, Negros 4246 LORELEI TORRES CAROZ-BALANSAG Oriental 28-Oct-08 31-Dec-10

Victoria Bldg., M. L. Quezon St., 4247 RABONNI S. TALABA Cubanculan II, Mandaue City, Cebu 28-Oct-08 31-Dec-10

Maria Paloma Village, Abella St., 4248 RODRIGO R. ABABAT Labanson, Cebu City 28-Oct-08 31-Dec-10

4249 RUBY L. ROSASENIA Ilawod, Camalig, Albay 28-Oct-08 31-Dec-10

Blk 2 Lot 22 Rafaela II Subd., Ampid I, 4250 TEODORA S. DIONISIO San Mateo, Rizal 28-Oct-08 31-Dec-10

134 J. Mariano St., Grace Park, 4251 ANNA MENCHIE YUSON FABROS Caloocan City 28-Oct-08 31-Dec-10

4252 JOHANNA M. AQUINO 1062 , Makati City 28-Oct-08 31-Dec-10

Blk 523, Lot 21 Heritage Homes, Loma 4253 LEONILA B. ACOSTA de Gato, Marilao, Bulacan 28-Oct-08 31-Dec-10 2nd Floor, Lingan Bldg., Luna St., Corner Taft St., Tuguegarao City, 4254 MA. ISABELA L. PAGULAYAN Cagayan 28-Oct-08 31-Dec-10

4255 MA. TERESA B. PABRUA 139 B K 7th St., Kamias, Quezon City 28-Oct-08 31-Dec-10

4256 QUIRINO L. LEE, JR. 1392 Alvarado Ext., Tondo, Manila 28-Oct-08 31-Dec-10

Unit 945 Luna Mencias St., Addition 4257 RAMONA V. PICA Hills, Mandaluyong City 28-Oct-08 31-Dec-10

4258 ROSITA ARGUELLES ABARCA Tandang, Surigao Del Sur 28-Oct-08 31-Dec-10

Door 2, Wilson Drive Broadway Pines 4259 ZORAHAYDA ABLOG CAFIRMA Exec. Village, Antipolo City 28-Oct-08 31-Dec-10

Near PSH Road, Gorordo Avenue, 4260 ELTON T. BERMISO Cebu City 28-Oct-08 31-Dec-10

61 Provincial Road, San Miguel, San 4261 ANTONIO A. ABLOG Antonio, Zambales 28-Oct-08 31-Dec-10

4262 BALTAZAR B. BADILLO 41 Major Dizon St., IVC, Marikina City 28-Oct-08 31-Dec-10

4263 DONNEL SANTOS SAN ANTONIO Burgos St., Roxas City 5800, Capiz 28-Oct-08 31-Dec-10 Duplex II, Apartment, 1st Blk dolores Homesite, dolores City of San 4264 IAN ROSELIER G. TORNO Fernando, Pampanga 28-Oct-08 31-Dec-10

3 Tennis St., New St., Francis Village, 4265 JANETTE A. TUMANG Cainta, Rizal 28-Oct-08 31-Dec-10

Nancayasan, Urdaneta City, 4266 LEANDRO B. REMORIN, JR. Pangasinan 28-Oct-08 31-Dec-10

B13 L21 Violago HomesI, Batasan Hills, 4267 MA. VICTORIA AGUILA MANLONGAT Quezon City 28-Oct-08 31-Dec-10 Lot 2 Andora St., Vista Verde North Executive Village, Caybiga, Caloocan 4268 MYRNA M. CAMBA City 28-Oct-08 31-Dec-10

Page 127 LIST OF ACCREDITED INDIVIDUAL CPAs/ FIRMS/PARTNERSHIPS IN THE PRACTICE OF PUBLIC ACCOUNTANCY As of November 30, 2008

PREVIOUS ACCREDITATION REG. BR. NO. EXPIRY V A L I D I T Y REMARKS NO. NAME OF FIRM ADDRESS DATE DATE From To

Rm. 303 Martinez Bldg., 378 4269 ROGELIO B. CO Dasmariñas, Cavite 28-Oct-08 31-Dec-10

4270 RUSTICO R. PUNZALAN, JR. 304 J. Cua St., Niogan, Pililla, Rizal 28-Oct-08 31-Dec-10

V 504 La Mirada Townhomes P. 4271 SHIRLEY ANN B. VILLEGAS-NAVAL Guevarra, San Juan City 28-Oct-08 31-Dec-10

4272 CORAZON N. FILARMEO 2 I Alley 24 Project 6 Quezon City 30-Oct-08 31-Dec-10

22 Ceres Village, Mansiungan, Bacolod 4273 EDLYN B. AGRAVIADOR City 30-Oct-08 31-Dec-10

6 Balod Street Amparo Novaville Subd., 4274 GLORIA A. BARRIENTOS Novaliches Quezon City 30-Oct-08 31-Dec-10 1805-1807 Cityland 10 tower II, H. V. Dela Costa St., Salcedo Village, Makati 4275 AQUINO, MATA, CALICA & ASSOCIATES City 30-Oct-08 31-Dec-10

25 Sgt. Juan Carlos St., Cubao, 4276 AMANDO A. INOCENTES Quezon City 30-Oct-08 31-Dec-10 Unit 201 Cluster 7, Makati Prime City, St. Paul road, San antonio Village, 4277 BENJILYN ARAULA JOANINO Makati 30-Oct-08 31-Dec-10

Blk 1 Lot 16 Phase 3 Soldiers hills IV, 4278 ELEUTRIA A. GARAY Molino, Bacoor, Cavite 30-Oct-08 31-Dec-10

14TH Floor Ramon Magsaysay Bldg., 4279 ELIZABETH C. TORIBIO Roxas Blvd., Malate, Manila 30-Oct-08 31-Dec-10

1612 m Cruz St., Carpa Village, 4280 FLORIDO S. SANTOS Sabang, Baliwag, Bulacan 30-Oct-08 31-Dec-10 2nd Floor Moreno Bldg., Maharlika Highway, Cabanatuan 4281 KRISTINE S. PAULINO City 30-Oct-08 31-Dec-10

74 M. Hizon St., 10th Avenue, Caloocan 4282 KURL WINSTON L. YU City 30-Oct-08 31-Dec-10

4283 LUCILA COTONER-ADRIAS 89 Brgy. Asisan, Tagaytay City 30-Oct-08 31-Dec-10

B48 L11 Carissa Homes East I, Teresa, 4284 MARIA LOURDES L. QUINTO Rizal 30-Oct-08 31-Dec-10

3105 Espiritu St., Palinview Homes, 4285 MARIA THERESA J. VILLACRUSIS Sun Valley Subd., Parañaque City 30-Oct-08 31-Dec-10

M. L. Quezon St., Brgy. San Roque, 4286 PEDRO J. HABANA Antipolo City 30-Oct-08 31-Dec-10

14-16 Kanduro St., Amparo, Novaville 4287 WILBERT L. TAN Subd., Deparo, Caloocan City 30-Oct-08 31-Dec-10

26 Datu Siagu St. Urduja Village, 4288 NESTOR V. SACABEN Caloocan City 30-Oct-08 31-Dec-10

10 A Main Road, Greenview Village, 4289 DAISY M. MENDOZA Pamplona, Las Piñas City 30-Oct-08 31-Dec-10 Lot 7 Blk 7 Mt. Kilimanjaro St., Panorama Hills Subd., Cupang, 4290 GINA C. TIMBOL Antipolo City 30-Oct-08 31-Dec-10

4291 ILUMINADA C. PASIL-SAYONG 137 Mamatid, Cabuyao, Laguna 30-Oct-08 31-Dec-10

1 B Rosal St. Vergonville Subdivision, 4292 VIRGINIA Q. NOLLAN Las Piñas City 30-Oct-08 31-Dec-10

22 Road 22, Phase 2 Cogeo Village, 4293 QUEVEDO, HILOTINA & CO. Antipolo City 30-Oct-08 31-Dec-10

B79 L38 P3 Cityhomes Resorthomes, 4294 RUEL RODRIGO FACUNDO Dasmariñas, Cavite 30-Oct-08 31-Dec-10

3105 Espiritu St., Plainview Homes Sun 4295 CESAR MACALALAD VILLACRUSIS Valley Subd., Parañaque City 31-Oct-08 31-Dec-10

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