Start End Start End Start End

1 Abad, Jeffrey G. 94012 B 2020 2024 - - - - - - F. B. Tupue and Company

2 Abad, Ma. Lois G. 104589 - - - C 2020 2024 - - - Isla Lipana & Co.

3 Abarca, Josephine Adrienne A. 92126 - - - A 2019 2023 A 2019 2023 Sycip Gorres Velayo & Co.

4 Abella, Alexes B. 96749 A 2021 2025 B 2021 2025 B 2021 2025 Diaz Murillo Dalupan and Company

5 Acyatan, Efren N. 74169 - - - - - - A 2020 2024 Acyatan & Co.

6 Adoremus, Restituto R. 25198 - - - C 2019 2023 - - - Sole Practitioner

7 Aguillon, Gilbert V. 97729 - - - - - - B 2020 2024 F. B. Tupue and Company

8 Aguirre, Michael L. 97376 - - - C 2019 2023 B 2021 2025 UHY M. L. Aguirre & Co.

9 Aguirre, Zaldy D. 105660 A 2020 2024 A 2020 2024 A 2020 2024 Isla Lipana & Co.

10 Agunod, Virgilio F. 75178 C 2020 2024 C 2020 2024 - - - Sole Practitioner

11 Alas, Danilo T. 27120 - - - B 2021 2025 B 2021 2025 Alas, Oplas & Co.

12 Alberto, Rhodora A. 45589 C 2020 2024 - - - - - - Layug, Reaño and Associates

13 Alburo, Rachel G. 100752 A 2019 2023 B 2021 2025 - - - Sabino R. Dapat & Co.

14 Alcantara, Christopher D. 107764 A 2021 2021 C 2020 2024 A 2020 2024 Ramon F. Garcia & Co.

15 Amparado, Ma. Socorro E. 82082 C 2020 2024 - - - - - - Amparado, Ong Yiu, Sabarre & Associates

16 Amparado, Peter Dante E. 75886 C 2020 2024 - - - - - - Amparado, Ong Yiu, Sabarre & Associates

17 Ang, Johnny F. 108257 - - - A 2020 2024 - - - Sycip Gorres Velayo & Co.

18 Angeles, Carolina P. 86981 A 2019 2023 A 2019 2023 A 2019 2023 Reyes Tacandong & Co.

19 Aquino, Nelson Charsegun L. 102077 - - - C 2020 2024 - - - Isla Lipana & Co.

20 Arañas, Elirie S. 101773 A 2020 2024 B 2020 2024 A 2020 2024 Diaz Murillo Dalupan and Company

21 Arce, Veronica Mae A. 117208 - - - A 2020 2024 - - - Sycip Gorres Velayo & Co.

22 Artuz, Annalyn B. 88651 A 2019 2023 C 2019 2023 - - - Constantino and Partners

23 Bacharo, Cheryl R. 54922 C 2020 2024 - - - - - - Sta. Ana, Rivera & Co.

24 Baconga, Pio D. 38514 C 2020 2024 C 2020 2024 - - - Baconga Patriana & Co.

25 Bagnes, Emerald Anne C. 83761 A 2020 2024 - - - - - - R. G. Manabat & Co.

26 Balagtas, Ray Francis C. 108795 A 2021 2025 A 2020 2024 A 2020 2024 Sycip Gorres Velayo & Co.

27 Ballelos, Miguel Jr. U. 109950 - - - A 2019 2023 A 2019 2023 Sycip Gorres Velayo & Co.

Securities and Exchange Commission

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No.Name Firm

28 Baltazar, Wilfredo A. 78498 A 2019 2023 A 2019 2023 C 2019 2023 Navarro Amper & Co.

29 Baluyut, Enrico E. 65537 A 2020 2024 - - - - - - R. G. Manabat & Co.

30 Banguiran, John S. 87408 C 2020 2024 - - - - - - Sole Practitioner

31 Barbacena, Ma. Jovelinda B. 74042 C 2021 2025 - - - - - - Barbacena, Tandingan & Co.

32 Barroga, Ofelia S. 47189 A 2019 2023 B 2019 2023 A 2019 2023 Diaz Murillo Dalupan and Company

33 Bato, Lope Jr. L. 73964 - - - B 2021 2025 - - - Lope Laranjo Bato & Co.

34 Belinario, Felomino S. 51526 C 2020 2024 - - - - - - Sole Practitioner

35 Benedictos, Geraldine G. 83753 C 2020 2024 - - - - - - Po Lao Marquez Benedictos & Co.

36 Benitez, Alberto C. 78445 C 2020 2020 - - - - - - Benitez & Associates

37 Benitez, Ma. Teresa A. 92716 C 2020 2024 - - - - - - Benitez & Associates

38 Bergado, Ana Lea C. 80470 - - - A 2020 2024 A 2020 2024 Sycip Gorres Velayo & Co.

39 Bernaldo, Rosario S. 25927 A 2020 2024 - - - - - - R. S. Bernaldo & Associates

40 Biñas, Antonio T. 103827 C 2020 2020 - - - - - - Sole Practitioner

41 Bisnar, Mailene S. 90230 A 2021 2025 - - - - - - Punongbayan & Araullo

42 Bithao, Jose V. 53304 C 2019 2023 - - - - - - Sole Practitioner

43 Blasco, Ruth F. 112595 A 2020 2024 A 2020 2024 A 2020 2024 Isla Lipana & Co.

44 Bon, Albert R. 121479 A 2019 2023 - - - - - - Sycip Gorres Velayo & Co.

45 Bulado, Mabel Q. 85936 C 2020 2020 - - - - - - Nonato & Company

46 Busto, Imelda A. 48111 - - - - - - B 2020 2024 San Buenaventura & Co.

47 Cabauatan, Nestor Mario S. 67032 - - - C 2020 2024 - - - Cabauatan, Lee - Rosales & Co.

48 Caleon, Luisa A. 24147 C 2020 2024 - - - - - - Sole Practitioner

49 Calica, Joseph Cedric V. 94541 - - - B 2020 2024 A 2020 2024 Aquino, Mata, Calica & Associates

50 Caluscusan, Elmar C. 82116 C 2019 2023 - - - - - - Sole Practitioner

51 Cañete, Andrew John S. 114711 A 2019 2023 B 2020 2024 - - - Luis Cañete & Company

52 Cañete, Carmencita S. 8126 - - - B 2020 2024 - - - Luis Cañete & Company

53 Cañete, Elsa M. 71436 C 2020 2024 - - - - - - Sole Practitioner

54 Cañete, Luis A. 6507 - - - B 2020 2024 - - - Luis Cañete & Company

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55 Cañete, Noel Peter F. 89801 B 2020 2020 B 2020 2024 - - - Luis Cañete & Company

56 Caseles, Araceli F. 113583 - - - A 2020 2024 A 2020 2024 Maceda Valencia & Co.

57 Castañeda, Raul F. 58273 C 2019 2023 - - - - - - Castañeda and Associates

58 Caterio, Cedric M. 87322 - - - A 2020 2024 A 2020 2024 Reyes Tacandong & Co.

59 Cendaña, Christian Fev E. 145558 C 2020 2024 C 2020 2024 C 2020 2024 Caparros, Cendaña and Co.

60 Ceniza, Lily V. 27005 C 2019 2023 - - - - - - V. T. Villamala & Associates

61 Chan, Lucy L. 88118 - - - A 2019 2023 A 2019 2023 Sycip Gorres Velayo & Co.

62 Clarete, Ester P. 51131 - - - - - - C 2020 2024 Sole Practitioner

63 Clarino, Emmanuel V. 27455 A 2019 2023 A 2019 2023 - - - Reyes Tacandong & Co.

64 Co, Almira Frances A. 120483 C 2020 2024 - - - - - - Pascual, Feliciano & Co.

65 Codilla, Rolando A. 29010 C 2021 2025 - - - - - - Sole Practitioner

66 Comedia, Maria Isabel E. 92966 - - - A 2020 2024 A 2020 2024 Punongbayan & Araullo

67 Comia, Meriam F. 74629 - - - - - - C 2020 2024 M. A. Mercado & Co.

68 Concepcion, Rossana A 58440 C 2019 2023 - - - - - - Sole Practitioner

69 Constantino, Jerome Antonio B. 49553 A 2019 2023 C 2019 2023 - - - Constantino and Partners

70 Constantino, Joan S. 104487 - - - C 2019 2023 - - - Sole Practitioner

71 Constantino, Katherine O. 57973 A 2019 2023 C 2019 2023 - - - Constantino and Partners

72 Corpuz, Rouella Marie G. 94201 - - - C 2019 2023 - - - Sole Practitioner

73 Cruz, David Ernesto V. 110671 A 2019 2023 - - - - - - Roxas Cruz Tagle and Co.

74 Cuaresma, Leonardo Jr. D. 58647 A 2020 2024 A 2020 2024 A 2020 2024 Punongbayan & Araullo

75 Cuevas, Dexter Joseph B. 123128 - - - B 2021 2025 - - - Sabino R. Dapat & Co.

76 Danao, Roderick M. 88453 - - - A 2020 2024 A 2020 2024 Isla Lipana & Co.

77 Dapat, Sabino R. 6537 A 2020 2020 B 2021 2025 - - - Sabino R. Dapat & Co.

78 Daroya, Jovencio N. 90369 C 2020 2024 C 2020 2024 - - - Daroya & Company

79 Daroya, Raul N. 61298 C 2021 2021 C 2020 2024 - - - Daroya & Company

80 David, Ligaya T. 83348 C 2020 2024 - - - - - - A. Sanchez, L. David and Company

81 Dayoan, Sharon G. 92973 A 2020 2024 - - - - - - R. G. Manabat & Co.

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82 Daza, Domingo A. 109993 A 2019 2023 - - - A 2020 2024 R. R. Tan & Associates

83 De Guzman, Carlos Federico C. 110973 A 2021 2025 - - - - - - Isla Lipana & Co.

84 De Guzman, Percival R. 92437 A 2021 2021 - - - - - - R. S. Bernaldo & Associates

85 De Jesus, Florivel M. 87417 C 2020 2024 - - - - - - Sole Practitioner

86 De Jesus, Romeo Jr. A. 86071 A 2020 2024 - - - - - - R. S. Bernaldo & Associates

87 Delgado, Melissa S. 91257 A 2021 2025 - - - - - - Navarro Amper & Co.

88 Dinio, Nelson J. 97048 A 2019 2023 A 2019 2023 - - - Punongbayan & Araullo

89 Dioso, Dindo Marco M. 95177 A 2019 2023 A 2019 2023 A 2019 2023 R. G. Manabat & Co.

90 Dioso, Sheila Ricca G. 115382 A 2019 2023 A 2019 2023 - - - R. G. Manabat & Co.

91 Diva, Felicidad B. 38918 C 2021 2021 - - - - - - Felicidad B. Diva & Co.

92 Dulatas, Tomas P. 71909 C 2020 2024 C 2020 2024 C 2020 2024 Sole Practitioner

93 Dumayas, Cristina Joy C. 144101 C 2021 2021 C 2020 2024 C 2020 2024 PDAC and Co.

94 Dumayas, Emmanuel C. 116516 C 2021 2025 C 2020 2024 C 2020 2024 PDAC and Co.

95 Escuadro, Pamela Ann P. 128829 A 2020 2024 A 2020 2024 A 2020 2024 Reyes Tacandong & Co.

96 Esperida, Jaime P. 59580 C 2020 2020 - - - - - - Sole Practitioner

97 Espina, Caridad S. 35776 - - - C 2020 2024 - - - Sole Practitioner

98 Espiritu, Gracia Severa B. 27621 - - - - - - C 2020 2024 Banaria, Banaria and Company

99 Estacio, Editha V. 91269 A 2021 2025 - - - - - - Sycip Gorres Velayo & Co.

100 Estuaria, Nelia P. 15711 C 2020 2024 - - - - - - Sole Practitioner

101 Famatigan, Nestor Jr. S. 27635 C 2020 2024 - - - - - - Famatigan Famatigan & Associates

102 Feliciano, Fidel S. 87123 C 2020 2024 - - - - - - Pascual, Feliciano & Co.

103 Felismino, Christian Francis S. 111361 A 2019 2023 A 2019 2023 - - - Roxas Cruz Tagle and Co.

104 Felismino, Nina Cecilia S. 103737 A 2020 2020 A 2019 2023 A 2020 2024 Navarro Amper & Co.

105 Ferareza, Christopher M. 97462 A 2020 2020 A 2020 2024 A 2020 2024 Punongbayan & Araullo

106 Fernando, Belinda B. 81207 A 2019 2023 A 2019 2023 - - - Reyes Tacandong & Co.

107 Ferrer, Joeffrey Mark P. 115793 - - - - - - C 2019 2023 Navarro Amper & Co.

108 Fua, Ellinor C. 45241 C 2020 2024 - - - - - - Sole Practitioner

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109 Gabagat, Reynaldo J. 88053 C 2019 2023 - - - - - - Sole Practitioner

110 Gabriel, Ma. Victoria L. 80631 C 2020 2024 - - - - - - M. V. L. Gabriel & Co.

111 Gamao, Aljuver R. 126931 - - - A 2019 2023 - - - Roxas Cruz Tagle and Co.

112 Garcia, Aldie P. 107076 A 2019 2023 C 2020 2024 - - - Isla Lipana & Co.

113 Garcia, Carmencita O. 23924 - - - C 2021 2025 - - - Carmencita O. Garcia & Partners

114 Garcia, Dolores M. 68582 C 2020 2024 C 2020 2024 - - - Sole Practitioner

115 Garcia, Josefino F. 49932 - - - C 2020 2024 - - - Ramon F. Garcia & Co.

116 Garcia, Marvin G. 102934 - - - - - - A 2020 2024 R. S. Bernaldo & Associates

117 Garcia, Ramon F. 31280 - - - B 2020 2024 A 2020 2024 Ramon F. Garcia & Co.

118 Gatmaitan, Rodrigo Jr. G. 34583 C 2021 2021 - - - - - - Gatmaitan and Associates

119 Gemora, Maria Teresa S. 80610 - - - C 2020 2024 - - - Sole Practitioner

120 Giorla, Rhodora G. 31307 C 2019 2023 - - - - - - Sole Practitioner

121 Goduco, Rubi Joyce S. 128655 C 2020 2020 C 2020 2024 - - - Nepomuceno, Suner and Associates

122 Gonzales, Ariel D. 89570 A 2021 2025 B 2020 2024 A 2020 2024 Aquino, Mata, Calica & Associates

123 Grajo, Antonio P. 78015 C 2020 2024 - - - - - - Grajo & Associates

124 Granada, Attila D. 7496 C 2020 2024 - - - - - - Sole Practitioner

125 Granada, Consejo O. 8467 C 2020 2024 - - - - - - Sole Practitioner

126 Granada, Rommel O. 86473 C 2021 2025 - - - - - - Sole Practitioner

127 Grospe, Genghis O. 121500 A 2020 2024 - - - - - - Sycip Gorres Velayo & Co.

128 Guantes, Martin C. 88494 A 2021 2025 - - - - - - Sycip Gorres Velayo & Co.

129 Guerrero, Arminda A. 85531 - - - - - - A 2020 2024 Acyatan & Co.

130 Ilagan, Carmelo M. 31415 C 2020 2020 - - - - - - C. M. Ilagan & Associates

131 Ismael, Christopher U. 49177 C 2020 2024 C 2020 2024 - - - Ismael and Co.

132 Jamotillo, Daphne A. 100039 A 2021 2025 - - - - - - Reyes Tacandong & Co.

133 Javier, Janeth N. 111092 - - - A 2020 2024 A 2020 2024 Sycip Gorres Velayo & Co.

134 Javier, Jose Jr. P. 70807 A 2021 2025 - - - - - - R. G. Manabat & Co.

135 Joven, Mark Matthew YC. 121721 C 2019 2023 - - - - - - Sole Practitioner

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136 Juacalla, Jasmin T. 29413 C 2021 2025 - - - - - - Sole Practitioner

137 Khia, Rodolfo R. 50424 C 2020 2020 - - - - - - Sole Practitioner

138 Lamboso, Jane A. 94970 C 2020 2024 C 2020 2024 - - - J. A. Lamboso and Co.

139 Landicho, Marites B. 90833 - - - - - - A 2019 2023 Navarro Amper & Co.

140 Lapidez, Tireso Randy F. 92183 A 2021 2021 A 2019 2023 A 2019 2023 R. G. Manabat & Co.

141 Lee, Chemson Y. 76407 C 2021 2025 C 2021 2025 - - - Sole Practitioner

142 Leong, Anito C. W. 49720 B 2020 2020 C 2020 2024 - - - Hagonia Sze & Co.

143 Leyson, Agapito Jr. A. 33094 - - - C 2020 2024 - - - Sole Practitioner

144 Lim - Cerna, Ester K. 29485 B 2021 2021 B 2020 2024 - - - Luis Cañete & Company

145 Lim, John - John Patrick V. 83389 - - - A 2019 2023 A 2019 2023 Isla Lipana & Co.

146 Lonon, Jeserio Jr. G. 123245 - - - B 2020 2024 - - - Baconga Patriana & Co.

147 Lopez, Ma. Victoria R. 28239 A 2020 2024 - - - - - - Lopez and Co.

148 Lopez, Restituto T. 29515 A 2020 2024 - - - - - - Lopez and Co.

149 Loyola, Wenda Lynn M. 109952 - - - C 2020 2024 A 2019 2023 Sycip Gorres Velayo & Co.

150 Lu, Alicia O. 62493 A 2019 2023 - - - A 2019 2023 Sycip Gorres Velayo & Co.

151 Lumacang, Bonifacio Jr. F. 98090 - - - A 2019 2023 A 2019 2023 Navarro Amper & Co.

152 Macabingkil, Lucio A. 36646 C 2020 2024 - - - - - - Sole Practitioner

153 Macamos, Vanessa P. 102309 A 2021 2021 A 2019 2023 A 2019 2023 R. G. Manabat & Co.

154 Machica, Ma. Grace A. 116865 C 2020 2024 B 2020 2024 - - - Machica Tan - Cruz & Co.

155 Machica, Michael A. 87640 B 2020 2020 B 2020 2024 - - - Machica Tan - Cruz & Co.

156 Machuca, Juan Miguel P. 116998 A 2020 2024 - - - - - - Sycip Gorres Velayo & Co.

157 Magcaling, Glenn J. 98624 A 2020 2024 - - - - - - R. S. Bernaldo & Associates

158 Mahinay, Mark Louie D. 105869 - - - C 2020 2024 - - - Malbas, Mahinay & Co.

159 Malantic, Aris C. 90190 A 2020 2024 - - - - - - Sycip Gorres Velayo & Co.

160 Malbas, Nenita R. 71173 C 2020 2024 C 2020 2024 - - - Malbas, Mahinay & Co.

161 Malik, Kathy Q. 109073 C 2020 2024 C 2019 2023 C 2020 2024 Sole Practitioner

162 Maliwat, Anselma P. 97918 A 2019 2023 - - - - - - Constantino and Partners

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No.Name Firm

163 Maminta, Gina M. 61936 C 2020 2024 - - - - - - Sole Practitioner

164 Maminta, Juan Carlo B. 115260 A 2020 2024 A 2020 2024 A 2020 2024 Sycip Gorres Velayo & Co.

165 Manabat, Meryl Ann S. 130146 C 2020 2024 C 2020 2024 - - - Nepomuceno, Suner and Associates

166 Manalang, Carlo Paolo V. 111947 A 2019 2023 - - - - - - Sycip Gorres Velayo & Co.

167 Manalese, Reginald S. 99375 B 2021 2025 - - - - - - Aquino, Mata, Calica & Associates

168 Manangu, Severino M. 29567 B 2020 2020 - - - - - - Endriga, Manangu & Associates

169 Mangundaya, Imelda D. 90670 A 2019 2023 A 2019 2023 A 2019 2023 Isla Lipana & Co.

170 Manlapaz, Avis B. 74249 A 2021 2021 A 2020 2024 A 2019 2023 Navarro Amper & Co.

171 Martin, Rizaldy R. 97200 C 2020 2020 C 2019 2023 - - - Sole Practitioner

172 Martinez, Gadiosa R. 107497 - - - - - - B 2021 2025 Alas, Oplas & Co.

173 Mata, John Endel S. 121347 A 2019 2023 A 2019 2023 A 2019 2023 Punongbayan & Araullo

174 Mateo, Julie Christine O. 93542 A 2020 2024 C 2020 2024 - - - Sycip Gorres Velayo & Co.

175 Mendeja, Ma. Judith K. 57455 C 2021 2021 - - - - - - Sole Practitioner

176 Mendez, Rochelle B. 103142 C 2019 2023 C 2019 2023 C 2019 2023 Romano, Mendez & Company

177 Mendoza, Emmanuel Y. 84318 A 2020 2020 - - - - - - Mendoza, Querido & Co.

178 Mendoza, Michelle R. 97380 A 2020 2024 A 2020 2024 - - - Reyes Tacandong & Co.

179 Mercado, Marcelino A. 66885 - - - - - - C 2020 2024 M. A. Mercado & Co.

180 Minerva, Elmer P. 82086 - - - B 2020 2024 - - - Minerva & Company

181 Misa, Richard M. 137649 C 2020 2024 - - - - - - Thater, Misa & Company

182 Mission, Erlinda V. 26048 - - - C 2020 2024 - - - Sole Practitioner

183 Molina, Corina D. 109696 A 2021 2025 - - - - - - Isla Lipana & Co.

184 Molina, Edgardo M. 39419 C 2020 2020 C 2019 2023 - - - Sole Practitioner

185 Molina, John 92632 A 2020 2024 - - - - - - R. G. Manabat & Co.

186 Montañez, Dolmar C. 112004 - - - A 2020 2024 - - - Sycip Gorres Velayo & Co.

187 Montecillo, Elton G. 111601 - - - B 2020 2024 - - - Sta. Ana, Rivera & Co.

188 Montera, Dubhe B. 150765 - - - C 2021 2025 - - - Lope Laranjo Bato & Co.

189 Morfe, Maria Gracia L. 95597 C 2020 2024 - - - - - - Morfe Ceneta & Co.

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As of 30 September 2021

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ICBSPAudit Period Audit PeriodAudit Period

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No.Name Firm

190 Murcia, Romualdo III V. 95626 - - - A 2020 2024 A 2020 2024 Punongbayan & Araullo

191 Nañola, Ramilito L. 90741 - - - A 2020 2024 A 2020 2024 Punongbayan & Araullo

192 Ng, Anthony L. 109764 A 2019 2023 A 2019 2023 A 2019 2023 Punongbayan & Araullo

193 Ng, Marco Fernando L. 116799 C 2019 2023 - - - - - - M. Ng & T. Lopez Partnership

194 Nonato, Richona Lourdes B. 117091 C 2020 2024 - - - - - - Nonato & Company

195 Nuqui, Maria Eliza R. 52963 C 2020 2024 - - - - - - Lupo S. Ramos & Co.

196 Ocampo, Ma. Melissa Shyr A. 126685 B 2020 2020 B 2020 2024 - - - Machica Tan - Cruz & Co.

197 Ocampo, Maria Cristina Josefina B. 71098 A 2021 2021 - - - - - - Ocampo Mendoza Lim & Co.

198 Olaño, Arrel R. 24720 - - - C 2020 2024 - - - Olaño, Duterte & Associates

199 Ong, Lagrimas N. 38847 C 2020 2024 - - - C 2020 2024 Sole Practitioner

200 Opamin, Annabelle I. 79110 C 2020 2024 - - - - - - Sole Practitioner

201 Oplado, Arnulfo B. 67421 - - - B 2020 2024 - - - Sta. Ana, Rivera & Co.

202 Oplas, Maria Criselda S. 63314 A 2020 2024 B 2020 2024 - - - Alas, Oplas & Co.

203 Ortega, Dexter F. 117258 - - - C 2020 2024 - - - Tagnia, Ortega and Partners

204 Pacumba, Jan Gariv M. 130983 - - - C 2021 2025 - - - Lope Laranjo Bato & Co.

205 Padua, Randy M. 90506 C 2020 2024 C 2020 2024 - - - Sayson - Padua and Associates

206 Paguio, Floyd C. 115664 C 2019 2023 C 2020 2024 A 2020 2024 PDAC and Co.

207 Paguio, Honorata L. 78850 A 2019 2023 B 2020 2024 A 2020 2024 Ramon F. Garcia & Co.

208 Pamintuan, Carolina S. 60735 C 2019 2023 - - - - - - Noel M. Pamintuan & Co.

209 Paraiso, Irene Janet A. 92305 A 2021 2025 A 2020 2024 A 2020 2024 Sycip Gorres Velayo & Co.

210 Pascual, Alexander D. 59638 C 2020 2024 - - - - - - Pascual, Feliciano & Co.

211 Patriana, Lindy C. 35358 - - - B 2021 2025 - - - Baconga Patriana & Co.

212 Pelayo, Julito C. 59978 C 2019 2023 - - - - - - Sole Practitioner

213 Pellicer, Edwin M. 124840 C 2020 2024 C 2021 2025 - - - Nepomuceno, Suner and Associates

214 Pereña, Jarred D. 109297 A 2019 2023 A 2019 2023 - - - Roxas Cruz Tagle and Co.

215 Pernato, Ramonito D. 35390 C 2020 2024 - - - - - - Sole Practitioner

216 Pernez, Marlon M. 86958 C 2020 2020 - - - - - - Sole Practitioner

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217 Piamonte, Renan A. 107805 A 2019 2023 A 2019 2023 A 2020 2024 Punongbayan & Araullo

218 Pinpin, Alvin M. 94303 A 2020 2024 - - - - - - Sycip Gorres Velayo & Co.

219 Pore, Maria Veronica Andresa R. 90349 - - - C 2020 2024 - - - Sycip Gorres Velayo & Co.

220 Prado, Brigida R. 44285 C 2020 2020 - - - - - - Sole Practitioner

221 Protacio, Christian A. 128888 C 2020 2024 C 2020 2024 C 2020 2024 Sole Practitioner

222 Punzalan, Ernesto V. 21749 C 2020 2024 C 2020 2024 C 2020 2024 PDAC and Co.

223 Punzalan, Sharon V. 101510 - - - C 2020 2024 - - - Velasco Punzalan and Co.

224 Querido, Richard S. 84807 A 2020 2024 - - - - - - Mendoza, Querido & Co.

225 Quilab, Ana Mariae Michelle D. 121076 B 2020 2024 B 2020 2024 A 2020 2024 Quilab & Garsuta, CPAs

226 Quilab, Rico P. 46034 B 2020 2024 B 2020 2024 A 2020 2024 Quilab & Garsuta, CPAs

227 Quinsay, Joseph E. 118911 C 2020 2024 - - - - - - Quinsay Radam and Co.

228 Radam, Redgienald G. 118866 A 2021 2025 A 2020 2024 A 2020 2024 Sycip Gorres Velayo & Co.

229 Ramos, Bernalette L. 91096 - - - A 2020 2024 A 2020 2024 Sycip Gorres Velayo & Co.

230 Ramos, Edwin F. 91293 - - - C 2019 2023 - - - Constantino and Partners

231 Raz, Joel M. 101243 C 2021 2021 C 2020 2024 C 2020 2024 Sole Practitioner

232 Reaño, Marites L. 54724 C 2020 2024 B 2020 2024 - - - Layug, Reaño and Associates

233 Rebullido, Bienvenido II M. 119460 - - - C 2020 2024 - - - Sycip Gorres Velayo & Co.

234 Recto, Michelle Marie A. 130623 A 2020 2024 B 2020 2024 A 2020 2024 Diaz Murillo Dalupan and Company

235 Reginalde, Raymand F. 155220 C 2020 2024 - - - - - - Pascual, Feliciano & Co.

236 Reyes, Haydee M. 83522 A 2019 2023 A 2019 2023 - - - Reyes Tacandong & Co.

237 Reyes, Jan Michael L. 104972 A 2020 2024 - - - - - - Isla Lipana & Co.

238 Reyes, Rene R. 48750 C 2020 2020 - - - - - - Reyes King and Associates

239 Ricaforte, Maricelle L. 105924 A 2020 2024 C 2020 2024 - - - Constantino and Partners

240 Rillorta, Ria C. 103172 C 2021 2021 - - - - - - Sole Practitioner

241 Rivera, Jonathan G. 20802 - - - B 2020 2024 - - - Sta. Ana, Rivera & Co.

242 Rodriguez, Bernadette C. 104172 C 2019 2023 - - - - - - Castañeda and Associates

243 Rodriguez, Cita N. 19286 C 2020 2024 - - - - - - Sole Practitioner

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Securities and Exchange Commission

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Accredited / Selected External Auditors of

SEC, BSP and IC Regulated and Supervised Institutions

As of 30 September 2021

R E G U L A T O R Y A G E N C I E S

ICBSPAudit Period Audit PeriodAudit Period

SEC

Accreditation

No.Name Firm

244 Rodriguez, Wilfrido C. 23299 C 2019 2023 - - - - - - Sole Practitioner

245 Romano, Joel C. 102976 C 2019 2023 C 2019 2023 C 2019 2023 Romano, Mendez & Company

246 Rosales, Juanita L. 86679 - - - C 2020 2024 - - - Cabauatan, Lee - Rosales & Co.

247 Sabado, Michael C 89336 - - - - - - A 2020 2024 Sycip Gorres Velayo & Co.

248 Sabug, Ryan A. 111183 A 2020 2024 B 2020 2024 B 2021 2025 Alas, Oplas & Co.

249 Salangad, Darryll Reese Q. 107615 - - - - - - A 2019 2023 Reyes Tacandong & Co.

250 Salas, Vicky L. 86838 - - - A 2020 2024 A 2020 2024 Sycip Gorres Velayo & Co.

251 Salvador, Chester Nimitz F. 129556 - - - - - - A 2019 2023 R. R. Tan & Associates

252 Salvador, Wanessa G. 118546 A 2019 2023 C 2020 2024 - - - Sycip Gorres Velayo & Co.

253 Salvio, Rosemarie R. 35637 C 2021 2025 C 2021 2025 C 2021 2025 Salvio - Leonida Panganiban & Co.

254 Samonte, Lilibeth I. 70286 - - - C 2020 2024 A 2020 2024 Ramon F. Garcia & Co.

255 San Buenaventura, Evelyn R. 16166 - - - - - - B 2020 2024 San Buenaventura & Co.

256 San Buenaventura, Leopoldo E. 20821 - - - - - - A 2020 2024 San Buenaventura & Co.

257 San Pedro, Miguela G. 78173 C 2020 2020 - - - - - - A. M. Yu & Associates

258 Sanchez, Angelina T. 35897 C 2019 2023 - - - - - - A. Sanchez, L. David and Company

259 Sanchez, Jerald M. 121830 A 2019 2023 A 2019 2023 A 2019 2023 Punongbayan & Araullo

260 Sands, Maria Angeles R. 49834 C 2021 2025 - - - - - - Lupo S. Ramos & Co.

261 Santamaria, Rachel Lydia T. 83524 B 2021 2025 - - - - - - Teodoro Santamaria and Co.

262 Santiago, Emmanuel C. 35669 - - - C 2021 2025 - - - Sole Practitioner

263 Santiago, Lloyd Y. 121621 A 2020 2024 A 2020 2024 A 2020 2024 Diaz Murillo Dalupan and Company

264 Santiago, Ronaldo M. 125047 C 2021 2025 - - - - - - Sole Practitioner

265 Santos, Catherine H. 110097 A 2020 2024 - - - - - - Isla Lipana & Co.

266 Santos, Jozel Francisco Jr. C. 89044 A 2019 2023 B 2019 2023 A 2019 2023 Diaz Murillo Dalupan and Company

267 Santos, Pelita F. 105241 B 2020 2024 - - - - - - Virgilio R. Santos & Co.

268 Santos, Remedios R. 28234 B 2021 2025 - - - - - - Virgilio R. Santos & Co.

269 Santos, Virgilio R. 26881 B 2021 2025 - - - - - - Virgilio R. Santos & Co.

270 Sarcauga, Lina T. 28463 C 2020 2024 - - - - - - E. R. Sarcauga & Co.

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Accredited / Selected External Auditors of

SEC, BSP and IC Regulated and Supervised Institutions

As of 30 September 2021

R E G U L A T O R Y A G E N C I E S

ICBSPAudit Period Audit PeriodAudit Period

SEC

Accreditation

No.Name Firm

271 Saringan, Aileen L. 72557 - - - - - - A 2020 2024 Sycip Gorres Velayo & Co.

272 See, Paul Chester U. 104941 A 2021 2025 - - - - - - Isla Lipana & Co.

273 Sese, Ma. Alma C. 54588 - - - - - - B 2020 2024 Perez, Sese, Villa and Co.

274 Sicangco, Enrique M. 30108 - - - C 2020 2024 - - - Sicangco, Menor Villanueva & Co.

275 Sison, Alina C. 91629 C 2020 2024 - - - - - - Sison Corillo Parone & Co.

276 Sison, Neil U. 89997 C 2020 2024 - - - - - - Sison Corillo Parone & Co.

277 Siy, Kathleen Mary L. 45337 - - - B 2020 2024 B 2020 2024 KL Siy & Associates

278 Suner, Maximo D. 39607 C 2020 2020 C 2021 2025 - - - Nepomuceno, Suner and Associates

279 Sze, Dixon L. 118312 B 2020 2020 - - - - - - Hagonia Sze & Co.

280 Tabag, Enrico D. 99498 C 2019 2023 C 2019 2023 C 2019 2023 Sole Praticitioner

281 Tabalba, Julito O. 28413 C 2021 2025 - - - - - - J. O. Tabalba & Co.

282 Tabamo, Gabriel Jr. D. 109213 A 2020 2024 - - - - - - Roxas Cruz Tagle and Co.

283 Tacandong, Protacio T. 25006 A 2019 2023 A 2019 2023 - - - Reyes Tacandong & Co.

284 Tadeja, Ericson D. 95707 A 2021 2021 - - - - - - Yu, Villar, Tadeja and Co.

285 Tayawa, Jose B. 46096 C 2020 2024 C 2020 2024 C 2020 2024 Tayawa Tolentino CPAs and Company

286 Teo, Wilson P. 92765 A 2019 2023 - - - - - - Reyes Tacandong & Co.

287 Thater, Walter B. 96515 C 2020 2024 - - - - - - Thater, Misa & Company

288 Tolentino, Joaquin Jr. P. 129016 C 2021 2021 - - - - - - J. P. Tolentino & Co.

289 Tolentino, Joaquin P. 6797 C 2021 2025 - - - - - - J. P. Tolentino & Co.

290 Tolentino, Ramona Carmela R. 42651 C 2020 2024 - - - - - - J. P. Tolentino & Co.

291 Torno, Ian Roselier G. 91819 C 2020 2020 B 2020 2020 - - - Romeo G. Torno & Co.

292 Torno, Romeo G. 43083 - - - B 2020 2020 - - - Romeo G. Torno & Co.

293 Torres, Narciso Jr. T. 84208 A 2021 2025 - - - - - - Sycip Gorres Velayo & Co.

294 Tumanda, Peter R. 85356 C 2019 2023 - - - - - - Reyes, Diano, Tumanda & Co.

295 Tupue, Francis B. 74105 - - - - - - B 2020 2024 F. B. Tupue and Company

296 Ty - Farma, Joseph Ian B. 100632 C 2020 2020 - - - - - - Sole Practitioner

297 Umale, Cristobal C. 114744 C 2020 2020 C 2020 2024 - - - Sole Practitioner

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SEC, BSP and IC Regulated and Supervised Institutions

As of 30 September 2021

R E G U L A T O R Y A G E N C I E S

ICBSPAudit Period Audit PeriodAudit Period

SEC

Accreditation

No.Name Firm

298 Urriza, Warren M. 106419 A 2019 2023 A 2019 2023 - - - Roxas Cruz Tagle and Co.

299 Ussher, Maria Carmina A. 68006 C 2020 2024 - - - - - - Roxas Cruz Tagle and Co.

300 Valencia, Cyril Jasmin B. 90787 A 2021 2025 A 2019 2023 - - - Sycip Gorres Velayo & Co.

301 Valenzuela, Ailene B. 102044 A 2019 2023 B 2020 2024 A 2020 2024 Ramon F. Garcia & Co.

302 Velasco, Nestor C. 78924 - - - C 2020 2024 - - - Velasco Punzalan and Co.

303 Velasco, Sally S. 44803 A 2019 2023 - - - A 2020 2024 R. R. Tan & Associates

304 Venturanza, Joycellyn E. 30288 B 2020 2024 - - - - - - Tagnia, Ortega and Partners

305 Vergel De Dios, Victor S. M. 92951 - - - C 2019 2023 - - - Sole Practitioner

306 Villanueva, Arlyn S. 35733 - - - C 2020 2024 - - - Sicangco, Menor Villanueva & Co.

307 Villanueva, Ma. Emilita L. 95198 - - - A 2020 2024 - - - Sycip Gorres Velayo & Co.

308 Villanueva, Roberto B. 48321 A 2019 2023 B 2019 2023 B 2019 2023 Diaz Murillo Dalupan and Company

309 Villanueva, Valentin C. 39301 C 2020 2020 - - - - - - Sole Practitioner

310 Villarin, Feliciana F. 34474 C 2020 2024 - - - - - - Sole Practitioner

311 Villeta, Dionisio M. 45587 C 2020 2024 C 2020 2024 - - - Sole Practitioner

312 Viray, Lily D. 86717 C 2020 2024 - - - - - - Sole Practitioner

313 Virocel, Darwin P. 94495 A 2019 2023 - - - - - - R. G. Manabat & Co.

314 Yabut, Leonardo T. 66156 C 2020 2020 - - - - - - Sole Practitioner

315 Yap, Jacqueline O. 49537 C 2020 2024 C 2020 2024 - - - Sole Practitioner

316 Yason, Sherwin V. 104921 A 2020 2024 - - - - - - Sycip Gorres Velayo & Co.

317 Yu, Anecito M. 40278 A 2020 2024 C 2020 2024 B 2020 2024 A. M. Yu & Associates

318 Yu, Maria Arleene C. 108855 A 2021 2025 - - - - - - R. G. Manabat & Co.

319 Zabat, Jose Pepito III E. 85501 A 2020 2024 C 2020 2024 A 2020 2024 Sycip Gorres Velayo & Co.

320 Zaragoza, Alexis Benjamin III C. 109217 A 2019 2023 - - - - - - Sycip Gorres Velayo & Co.

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