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 Ayala Avenue, Makati 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 Manila 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, Rizal 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. Recto Avenue, 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 Quezon City 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 Balete Drive 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., Binondo, 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 Paseo de Roxas, 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.