Securities and Exchange Commission

Office of the General Accountant

List of Accredited External Auditors Under Group C
As of 16 January 2017

Accreditation Date
Name Expiry Date Firm
No. Accredited
1 Aclan, Ma. Arleen O. 1524-A 01-Feb-16 31-Jan-19 Sole Practitioner
2 Acyatan, Efren N. 1516-A 13-Oct-15 12-Oct-18 Acyatan & Co.
3 Aguilar, Danilo T. 1344-A 06-Aug-13 30-Apr-17 Sole Practitioner
4 Aguirre, Michael L. 1330-A 09-Jul-13 30-Apr-17 M. L. Aguirre & Co.
5 Alcantara, Luis M. 1547-A 22-Mar-16 22-Mar-19 Sole Practitioner
6 Alcera, Mark Moses C. 1494-A 16-Jul-15 15-Jul-18 Sole Practitioner
7 Alcober, Maria Zyrah V. 1429-A 02-Jul-14 01-Jul-17 Machica Tan - Cruz & Co.
8 Alover, Marita B. 1563-A 12-May-16 12-May-19 Sole Practitioner
9 Altarejos, Arturo Jr. G. 1339-AR-1 02-Sep-16 02-Sep-19 Altarejos, Altarejos & Co.
10 Amparado, Francisco B. 1549-A 31-Mar-16 31-Mar-19 Amparado, Ong Yui, Sabarre & Associates
11 Amparado, Peter Dante E. 1564-A 19-May-16 19-May-19 Amparado, Ong Yui, Sabarre & Associates
12 Angus, Mark M. 1582-A 02-Sep-16 02-Sep-19 Sole Practitioner
13 Aquino, Laarni A. 1449-A 11-Nov-14 10-Nov-17 OO & Associates
14 Armijo, Liberty F. 1536-A 29-Feb-16 28-Feb-19 Armijo & Co.
15 Babor, Clark Joseph C. 1580-A 30-Aug-16 30-Aug-19 Alba Romeo & Co.
16 Bacharo, Cheryl R. 1410-A 02-Apr-14 01-Apr-17 Sta. Ana Rivera & Co.
17 Baduria, Roel R. 1377-A 03-Jan-14 02-Jan-17 Sole Practitioner
18 Balagot, Jonathan David A. 1560-A 14-Apr-16 14-Apr-19 Sole Practitioner
19 Balicas, Roy I. 1392-A 18-Feb-14 17-Feb-17 Balicas, Lamboso & Co.
20 Balmes, Yolanda M. 1058-AR-1 03-Feb-14 02-Feb-17 C. B. Balmes and Associates
21 Banaria, Jose Artemio A. 1500-A 01-Sep-15 31-Aug-18 J. A. Banaria & Company
22 Banguiran, John SA. 1404-A 24-Mar-14 23-Mar-17 Sole Practitioner
23 Bantilan, Jerry F. 1491-A 07-Jul-15 06-Jul-18 Sole Practitioner
24 Barbacena, Ma. Jovelinda B. 1409-A 31-Mar-14 30-Mar-17 Pascual, Pascual & Co.
25 Barrion, Dell Amor C. 0907-AR-2 02-Feb-16 01-Feb-19 Barrion, Barrion and Company
26 Barrion, Dominador A. 1600-A 19-Dec-16 19-Dec-19 Barrion, Barrion and Company
27 Bato, Lope Jr. L 1393-A 28-Feb-14 27-Feb-17 Quilab, Cabilin, Bato & Co.
28 Bautista, Perry S. 1545-A 18-Mar-16 18-Mar-19 Selecios, Bautista & Associates
29 Belinario, Felomino S. 1391-A 18-Feb-14 30-Apr-17 Sole Practitioner
30 Benedictos, Geraldine G. 1599-A 14-Dec-16 14-Dec-19 Po Lao Marquez Benedictos & Co
31 Bermudez, Gil C. 1320-AR-1 02-Sep-16 02-Sep-19 Sole Practitioner
32 Bermudez, Nestor C. 1553-A 13-Apr-16 13-Apr-19 Sole Practitioner
33 Besa, Virginia D. 0574-AR-2 12-Feb-14 11-Feb-17 Sole Practitioner
34 Butcon, Evelyn P. 1350-A 27-Aug-13 30-Apr-17 Sole Practitioner
35 Cabauatan, Nestor Mario S. 0719-AR-2 24-Nov-14 23-Nov-17 Cabauatan, Lee - Rosales & Co.
36 Calderon, Napoleon A. 1485-A 08-May-15 07-May-18 N. A. Calderon & Co.
37 Camit, Calixto C. 1431-A 02-Jul-14 01-Jul-17 Sole Practitioner
38 Caparas, Jaydee P. 1598-A 01-Dec-16 01-Dec-19 Sole Practitioner
39 Casedo, Franklin R. 1577-A 17-Aug-16 17-Aug-19 Datiles Casedo and Associates
40 Celestino, Samuel C. 1463-A 12-Mar-15 11-Mar-18 Mateo Ramos Celestino Llona and Company
41 Ceneta, Buendigardo R. 1490-A 25-Jun-15 24-Jun-18 Morfe, Ceneta & Co.
42 Ceniza, Lily V. 1338-A 25-Jul-13 30-Apr-17 V. T. Villamala & Associates
43 Cerna, Ester L. 1570-A 09-Jun-16 09-Jun-19 Luis Caete & Co.
44 Chua, Roselyn T. 1457-A 23-Dec-14 22-Dec-17 Sole Practitioner
45 Chua, Wilson 1325-AR-1 08-Apr-16 08-Apr-19 Chua, Chua & Co.
46 Clemente, Gerardo P. 1381-A 07-Jan-14 30-Apr-17 Sole Practitioner
47 Codilla, Rolando A. 1265-AR-1 04-Jan-16 03-Jan-19 Sole Practitioner
48 Colobong, Nathaniel P. 1225-AR-1 14-Jul-15 13-Jul-18 Nathaniel P. Colobong & Co.
49 Comia, Meriam F. 1531-A 03-Feb-16 02-Feb-19 M. A. Mercado & Co.
50 Constantino, Joey B. 1369-A 13-Dec-13 30-Apr-17 Sole Practitioner
51 Corcuera, Joan M. 1482-A 05-May-15 04-May-18 Jose Corcuera & Co.
52 Cruz, Antonio V. 1364-A 28-Nov-13 30-Apr-17 Alba Romeo & Co.
53 Cuevas, Carmencita L. 0979-AR-2 12-Aug-16 12-Aug-19 Sole Practitioner
54 Datiles, Marie Sidney S. 1109-AR-1 01-Apr-15 31-Mar-18 Datiles Casedo and Associates
55 David, Ligaya T. 0689-AR-2 02-Sep-14 01-Sep-17 A. Sanchez, L. David and Company
56 De Asis, Mila M. 1495-A 20-Jul-15 19-Jul-18 Sole Practitioner
57 De Jesus, Florivel M. 1095-AR-1 21-Apr-14 20-Apr-17 Sole Practitioner
58 Dela Roca, Ma. Theresa 1476-A 15-Apr-15 14-Apr-18 Dela Roca & Associates
59 Desabelle, Myrna L. 1352-AR-1 12-Dec-16 12-Dec-19 Sole Practitioner
Page 1 of 4
 Securities and Exchange Commission
Office of the General Accountant
List of Accredited External Auditors Under Group C
As of 16 January 2017

Accreditation Date
Name Expiry Date Firm
No. Accredited
60 Diaz, Reagan P. 1543-A 14-Mar-16 14-Mar-19 Sole Practitioner
61 Dinorog, Raymundo L. 1487-A 20-May-15 19-May-18 Sole Practitioner
62 Diva, Felicidad B. 1175-AR-1 25-May-15 24-May-18 Felicidad B. Diva & Co.
63 Dongon, Alvin M. 1527-A 01-Feb-16 31-Jan-19 Dongon, Leong & Associates
64 Du, Cleopatra A. 0822-AR-2 01-Feb-16 31-Jan-19 Cleopatra A. Du & Co.
65 Duka, Emmanuel L. 1137-AR-1 11-Nov-14 10-Nov-17 Sole Practitioner
66 Dulatas, Tomas P. 1067-AR-1 24-Jul-14 23-Jul-17 Sole Practitioner
67 Dumaraos, Yolanda L. 1433-A 17-Jul-14 16-Jul-17 Dumaraos and Limbo
68 Ebojo, Dwight B. 1501-A 07-Sep-15 06-Sep-18 Sole Practitioner
69 Enriquez, Ernesto C. 1376-A 06-Jan-14 05-Jan-17 Sole Practitioner
70 Fabre, Zosimo Jr. S. 1413-A 04-Apr-14 03-Apr-17 Sole Practitioner
71 Fernando, Armando T. 0322-AR-3 04-Feb-15 03-Feb-18 Sole Practitioner
72 Florece, Emmanuel M. 1451-A 25-Nov-14 24-Nov-17 Sole Practitioner
73 Frivaldo, Nelson T. 0750-AR-2 01-May-15 30-Apr-18 Sole Practitioner
74 Fua, Ellinor C. 1412-A 04-Apr-14 03-Apr-17 Sole Practitioner
75 Gabagat, Reynaldo J. 1552-A 08-Apr-16 08-Apr-19 Sole Practitioner
76 Gabriel, Ma. Victoria L. 1420-A 14-Apr-14 13-Apr-17 Gabriel Mapanoo & Co.
77 Garcia, Arcadio R. 0887-AR-2 25-Jul-16 25-Jul-19 Garcia, Pangilinan and Company
78 Garcia, Dolores M. 1357-A 23-Sep-13 30-Apr-17 Sole Practitioner
79 Garriel, Ma. Lourdes Tiffany G. 1523-A 16-Nov-15 15-Nov-18 Alba Romeo & Co.
80 Gatdula, Adelaida N. 1262-AR-1 01-Feb-16 31-Jan-19 Roraldo, Gatdula Pestao & Co.
81 Gemora, Maria Teresa S. 1296-AR-1 01-May-16 01-May-19 Sole Practitioner
82 Giorla, Rhodora G. 1522-A 16-Nov-15 15-Nov-18 Sole Practitioner
83 Gomez, Liza Mae L. 1446-A 27-Oct-14 26-Oct-17 Lorenzo - Gomez & Co.
84 Granada, Attila D. 1140-AR-1 14-Aug-14 13-Aug-17 Sole Practitioner
85 Granada, Consejo O. 1149-AR-1 14-Aug-14 13-Aug-17 Sole Practitioner
86 Granada, Rommel O. 1243-AR-1 22-Jun-15 21-Jun-18 Sole Practitioner
87 Guarin, Rosalie D. 1384-A 03-Feb-14 02-Feb-17 Sole Practitioner
88 Guerrero, Arminda A. 1515-A 13-Oct-15 12-Oct-18 Acyatan & Co.
89 Guerrero, Pedro P. 0182-AR-3 17-Jul-14 16-Jul-17 Sole Practitioner
90 Gutierrez, Josephine A. 1423-A 23-Apr-14 22-Apr-17 Sole Practitioner
91 Guzman, Cezar G. 1448-A 04-Nov-14 03-Nov-17 Sole Practitioner
92 Hipolito, Erlinda S. 1003-AR-2 31-Aug-16 31-Aug-19 Sole Practitioner
93 Hortelano, Benjamin C. 1396-A 03-Mar-14 02-Mar-17 B. C. Hortelano & Co.
94 Ilagan, Ma. Elma L. 0448-AR-3 01-May-16 01-May-19 Sole Practitioner
95 Joven, John C. 1575-A 17-Aug-16 17-Aug-19 Sole Practitioner
96 Joven, Mark Mathew YC. 1434-A 21-Jul-14 20-Jul-17 Sole Practitioner
97 Juacalla, Jasmin T. 1453-A 03-Dec-14 02-Dec-17 Sole Practitioner
98 Koa Lin, Debbie Karen T. 1246-AR-1 25-Aug-15 24-Aug-18 Sole Practitioner
99 Lamboso, Jane A. 0148-AR-3 10-Dec-13 30-Apr-17 Balicas, Lamboso & Co.
100 Layco, Irenisa D. 1418-A 14-Apr-14 30-Apr-17 Banaria, Banaria & Company
101 Lee, Chemson Y. 1486-A 15-May-15 14-May-18 Sole Practitioner
102 Leonardo, Edgardo A. 1437-A 31-Jul-14 30-Jul-17 Leonardo Vicente & Associates
103 Leong, Leonides E. 1528-A 01-Feb-16 31-Jan-19 Dongon, Leong & Associates
104 Leonida, Rosemarie S. 1534-A 05-Feb-16 04-Feb-19 Salvio - Leonida Panganiban & Company
105 Leyson, Agapito Jr. A. 1595-A 07-Nov-16 07-Nov-19 Sole Practitioner
106 Lim, Jean L. 1326-AR-1 02-Sep-16 02-Sep-19 Chua, Chua & Co.
107 Lo, Emily C. 1383-A 16-Jan-14 15-Jan-17 Sole Practitioner
108 Lopez, Dominena R. 0922-AR-2 16-Oct-16 16-Oct-19 Sole Practitioner
109 Lozano, Maria Luz S. 1421-A 15-Apr-14 14-Apr-17 Sole Practitioner
110 Maalat, Ernesto R. 1301-AR-1 25-Jul-16 25-Jul-19 Sole Practitioner
111 Macabingkil, Lucio A. 1445-A 20-Oct-14 19-Oct-17 Sole Practitioner
112 Machacon, Victor Emmanuel O. 1498-A 17-Aug-15 16-Aug-18 Sole Practitioner
113 Machica, Michael A. 0296-AR-3 22-Dec-14 21-Dec-17 Machica Tan - Cruz & Co.
114 Madarang, Agapito M. 0337-AR-3 21-Oct-15 20-Oct-18 Madarang and Company
115 Madrid, Mario Jr. G. 1214-AR-1 04-Aug-15 03-Aug-18 MG Madrid & Co.
116 Malbas, Nenita R. 0797-AR-2 17-Jun-15 16-Jun-18 Malbas, Mahinay & Co.
117 Maminta, Gina M. 1597-A 28-Nov-16 28-Nov-19 Sole Practitioner
118 Manaig, Raymund J. 1343-AR-1 16-Mar-16 16-Mar-19 Manaig, Manaig & Co.
Page 2 of 4
 Securities and Exchange Commission
Office of the General Accountant
List of Accredited External Auditors Under Group C
As of 16 January 2017

Accreditation Date
Name Expiry Date Firm
No. Accredited
119 Maalac, Ma. Theresa S. 1416-A 14-Apr-14 13-Apr-17 Sole Practitioner
120 Manalese, Reginald S. 1466-A 24-Mar-15 23-Mar-18 Aquino, Mata, Calica & Associates
121 Manarang, Aurora S. 1503-A 17-Sep-15 16-Sep-18 Sole Practitioner
122 Mandawe, Basilides Jr. C. 1506-A 21-Sep-15 20-Sep-18 Sole Practitioner
123 Manganti, Jennifer R. 1400-A 10-Mar-14 09-Mar-17 Balicas, Lamboso & Co.
124 Manuel, Angelito L. 1462-A 05-Mar-15 04-Mar-18 Sole Practitioner
125 Manzano, Rufino A. 1505-A 21-Sep-15 20-Sep-18 Sole Practitioner
126 Mariano, Maria Antoniette V. 1389-A 14-Feb-14 13-Feb-17 Sole Practitioner
127 Mendiola, Nila N. 1537-A 02-Mar-16 02-Mar-19 Nila N. Mendiola and Company
128 Mendoza, Emmanuel Y. 1277-A 28-Jan-13 30-Apr-17 Mendoza, Querido & Co.
129 Mendoza, Paciencia B. 0809-AR-2 01-Apr-15 31-Mar-18 Sole Practitioner
130 Mendoza, Rufo R. 1242-AR-1 05-Aug-15 04-Aug-18 Sole Practitioner
131 Mercado, Marcelino A. 1533-A 03-Feb-16 02-Feb-19 M. A. Mercado & Co.
132 Mercado, Mirasol P. 0470-AR-2 21-Apr-14 20-Apr-17 Sole Practitioner
133 Mijares, Rene M. 1108-AR-1 14-Apr-14 13-Apr-17 Sole Practitioner
134 Miranda, Wilma I. 1525-A 01-Feb-16 31-Jan-19 Inventor, Miranda & Associates
135 Miscreola, Edwina R. 0722-AR-2 01-May-15 30-Apr-18 Sole Practitioner
136 Mora, Rheneir P. 1102-AR-1 20-Aug-14 19-Aug-17 Sole Practitioner
137 Morfe, Maria Gracia L. 1313-AR-1 28-Sep-16 28-Sep-19 Morfe, Ceneta & Co.
138 Nicanor, Leticia C. 1467-A 26-Mar-15 25-Mar-18 Sole Practitioner
139 Nieva, Amorsolo S. 1502-A 16-Sep-15 15-Sep-18 Sole Practitioner
140 Nonato, Wan Margaret L. 0259-AR-3 01-May-16 01-May-19 Sole Practitioner
141 Nuqui, Maria Eliza R. 1435-A 23-Jul-14 22-Jul-17 Lupo S. Ramos & Co.
142 Ogario, Zelda V. 1084-AR-1 03-Feb-14 02-Feb-17 Sole Practitioner
143 Olao, Arrel R. 0753-AR-2 01-May-15 30-Apr-18 Olao, Duterte & Associates
144 Ong, Lagrimas N. 0238-AR-3 03-Dec-14 02-Dec-17 Sole Practitioner
145 Ong, Mariano F. 1388-A 12-Feb-14 30-Apr-17 Sole Practitioner
146 Ong, Ricardo G. 0428-AR-3 12-Jan-16 11-Jan-19 OO & Associates
147 Oplas, Ma. Criselda S. 1565-A 08-Jun-16 08-Jun-19 Alas, Oplas & Co.
148 Paclibar, Imelda M. 1122-AR-1 20-Oct-14 19-Oct-17 Sole Practitioner
149 Paguio, Floyd C. 1526-A 01-Feb-16 31-Jan-19 Paguio, Dumayas & Associates
150 Pahilagao, Henly S. 1436-A 24-Jul-14 23-Jul-17 Sole Practitioner
151 Pamatmat, Sonia K. 1125-AR-1 18-Nov-14 17-Nov-17 Karingal, Santos & Associates
152 Pamintuan, Carolina S. 1379-A 07-Jan-14 06-Jan-17 Noel M. Pamintuan & Co.
153 Pamintuan, Noel M. 1380-A 07-Jan-14 06-Jan-17 Noel M. Pamintuan & Co.
154 Panganiban, EmilIo Jr. B. 1562-A 26-Apr-16 26-Apr-19 Salvio - Leonida Panganiban & Company
155 Paredes, Maila M. 1602-A 04-Jan-17 04-Jan-20 OO & Associates
156 Pascual, Gemma V. 1401-A 10-Mar-14 09-Mar-17 Alberto Pascual & Associates
157 Pascual, Leonila R. 1427-A 22-May-14 21-May-17 Pascual, Pascual & Co.
158 Patriana, Lindy C. 1238-AR-1 01-May-16 01-May-19 Baconga, Patriana & Co.
159 Pernato, Ramonito D. 1440-A 29-Sep-14 28-Sep-17 Sole Practitioner
160 Pestao, Teresita V. 1263-AR-1 04-Aug-16 04-Aug-19 Roraldo, Gatdula Pestao & Co.
161 Pizarro, Dominador F. 1593-A 17-Oct-16 17-Oct-19 Sole Practitioner
162 Po, Jennifer Rose K. 1191-AR-1 01-Oct-15 30-Sep-18 Po Lao Marquez Benedictos & Co
163 Po, Lolita C. 1359-AR-1 13-Dec-16 13-Dec-19 Sole Practitioner
164 Quilab, Rico P. 0906-AR-2 27-Jul-16 27-Jul-19 Quilab, Cabilin, Bato & Co.
165 Quinsay, Joseph E. 1459-A 05-Feb-15 04-Feb-18 Quinsay Radam & Co.
166 Ramos, Elrey T. 1464-A 12-Mar-15 11-Mar-18 Mateo Ramos Celestino Llona and Company
167 Reano, Maritess L. 1099-AR-1 14-Apr-14 13-Apr-17 Layug, Reano and Associates
168 Rejano, Roberto R. 1443-A 14-Oct-14 13-Oct-17 Sole Practitioner
169 Reyes, Rene R. 1406-A 24-Mar-14 23-Mar-17 Reyes Galang King and Company
170 Reyes, Violeta S. 1126-AR-1 09-Dec-14 08-Dec-17 Karingal, Santos & Associates
171 Rillorta, Ria C. 1173-AR-1 07-Sep-15 06-Sep-18 Sole Practitioner
172 Rodriguez, Mary Jane M. 0824-AR-2 26-Nov-15 25-Nov-18 Madarang and Company
173 Romio, Valentin U. 1269-AR-1 01-May-16 01-May-19 P. F. Tatunay & Co.
174 Roque, Redentor G. 1337-AR-1 18-Aug-16 18-Aug-19 Sole Practitioner
175 Roraldo, Nestorio C. 1349-AR-1 09-Jun-16 09-Jun-19 Roraldo, Gatdula Pestao & Co.
176 Rosales, Juanita L. 0449-AR-3 13-Dec-16 13-Dec-19 Cabauatan, Lee - Rosales & Co.
177 San Esteban, Erlinda C. 1479-A 01-May-15 30-Apr-18 Sole Practitioner
Page 3 of 4
 Securities and Exchange Commission
Office of the General Accountant
List of Accredited External Auditors Under Group C
As of 16 January 2017

Accreditation Date
Name Expiry Date Firm
No. Accredited
178 San Pascual, Jesus L. 1321-AR-1 06-Sep-16 06-Sep-19 J. San Pascual & Co.
179 San Pedro, Miguela G. 1390-A 17-Feb-14 16-Feb-17 A. M. Yu & Associates
180 Sands, Maria Angeles R. 1444-A 20-Oct-14 19-Oct-17 Lupo S. Ramos & Co.
181 Santiago, Emmanuel C. 1508-A 01-Oct-15 30-Sep-18 Sole Practitioner
182 Santiago, Erlinda M. 1572-A 27-Jul-16 27-Jul-19 Sole Practitioner
183 Santos, Jaime B. 1458-A 05-Feb-15 04-Feb-18 Sole Practitioner
184 Santos, Mary Coleen S. 1581-A 30-Aug-16 30-Aug-19 Philip B. Santos & Co.
185 Santos, Peter Raymond T. 1489-A 17-Jun-15 16-Jun-18 Dy Go and Company
186 Santos, Philip B. 1576-A 17-Aug-16 17-Aug-19 Philip B. Santos & Co.
187 Santos-Cua, Gladeys Jill A. 1417-A 14-Apr-14 13-Apr-17 Sole Practitioner
188 Sarcauga, Elpidio R. 1596-A 23-Nov-16 23-Nov-19 E. R. Sarcauga & Co.
189 Sarmiento, Nataniela A. 1497-A 17-Aug-15 16-Aug-18 Aldana, Sarmiento and Co.
190 Sazon, Lourdes L. 1481-A 27-Apr-15 26-Apr-18 Layug, Reano and Associates
191 Serna, Lourdes L. 1475-A 15-Apr-15 14-Apr-18 Sole Practitioner
192 Sia, Ricky A. 1305-AR-1 19-May-16 19-May-19 Sole Practitioner
193 Sicangco, Enrique M. 0852-AR-2 01-May-16 01-May-19 Sicangco Menor Villanueva & Co.
194 Siggaoat, Napoleon S. 1442-A 08-Oct-14 07-Oct-17 Siggaoat Tan - Siggaoat Atienza & Lim
195 Sobremonte, Katherine U. 1504-A 17-Sep-15 16-Sep-18 Sole Practitioner
196 Solangon, Rafaelito C. 1544-A 01-May-16 01-May-19 Sole Practitioner
197 Solmayor, Delia E. 1461-A 05-Mar-15 04-Mar-18 Sole Practitioner
198 Suner, Maximo D. 1430-A 02-Jul-14 01-Jul-17 Nepomuceno Suner & Associates
199 Sy Bang, Ma. Emma T. 1477-A 01-May-15 30-Apr-18 Sole Practitioner
200 Sy, Nancy T. 1415-A 14-Apr-14 13-Apr-17 Sole Practitioner
201 Tandingan, Meriam M. 1428-A 02-Jul-14 01-Jul-17 Pascual, Pascual & Co.
202 Tatunay, Prudencio F. 1001-AR-1 14-Oct-13 30-Apr-17 P. F. Tatunay & Co.
203 Tayawa, Jose B. 1394-A 03-Mar-14 02-Mar-17 Sole Practitioner
204 Tenedora, Ma. Socorro A. 1550-A 31-Mar-16 31-Mar-19 Amparado, Ong Yui, Sabarre & Associates
205 Thater, Walter B. 1441-A 08-Oct-14 07-Oct-17 Sole Practitioner
206 Tolentino, Joaquin P. 0241-AR-3 01-May-15 30-Apr-18 J. P. Tolentino & Co.
207 Tolentino, Joaquin, Jr. P. 1465-A 20-Mar-15 19-Mar-18 J. P. Tolentino & Co.
208 Tolentino, Maria Luisa R. 1254-AR-1 01-May-16 01-May-19 Lupo S. Ramos & Co.
209 Tolentino, Ramona Carmela R. 0794-AR-2 01-May-15 30-Apr-18 J. P. Tolentino & Co.
210 Torno, Romeo G. 1345-A 06-Aug-13 30-Apr-17 Romeo G. Torno & Co.
211 Torre, Merilyn S. 0768-AR-2 05-Nov-14 04-Nov-17 Sole Practitioner
212 Uy, Albert Paul C. 1520-A 22-Oct-15 21-Oct-18 Sole Practitioner
213 Uy, Loly N. 0387-AR-3 17-Aug-15 16-Aug-18 Sole Practitioner
214 Uy, Wilfredo C. 0498-AR-3 01-Feb-16 31-Jan-19 OO & Associates
215 Valera, Noli G. 1264-AR-1 01-May-16 01-May-19 Sole Practitioner
216 Valerio, Enrique S. 1245-AR-1 02-Sep-15 01-Sep-18 Sole Practitioner
217 Velasco, Nestor C. 1248-AR-1 01-May-16 01-May-19 Velasco Aguirre & Co.
218 Venzon, Gloria C. 0082-AR-3 01-May-16 01-May-19 Sole Practitioner
219 Verde, Orlando V. 0889-AR-2 13-Nov-15 12-Nov-18 Santos Verde San Juan & Associates
220 Viernes, Susana B. 1311-AR-1 01-Aug-16 01-Aug-19 Sole Practitioner
221 Villacorta, Jose E. 1546-A 18-Mar-16 18-Mar-19 Sole Practitioner
222 Villamala, Vicente T. 1267-AR-1 25-May-16 25-May-19 V. T. Villamala & Associates
223 Villanueva, Arlyn S. 0867-AR-2 01-Feb-16 31-Jan-19 Sicangco Menor Villanueva & Co.
224 Villanueva, Arnel Jude L. 1408-A 27-Mar-14 26-Mar-17 Sole Practitioner
225 Villanueva, Lorina D. 1205-AR-1 17-Jun-15 16-Jun-18 Sole Practitioner
226 Villarin, Feliciana F. 1438-A 14-Aug-14 13-Aug-17 Sole Practitioner
227 Villena, Teresita B. 1538-A 03-Mar-16 03-Mar-19 Sole Practitioner
228 Viray, Lily D. 1015-AR-1 11-Nov-13 30-Apr-17 Sole Practitioner
229 Yabut, Leonardo T. 1594-A 28-Oct-16 28-Oct-19 Sole Practitioner
230 Yap, Jacqueline O. 0320-AR-3 12-Aug-15 11-Aug-18 Sole Practitioner
231 Yu, Romualdo L. 1480-A 01-May-15 30-Apr-18 Sole Practitioner
232 Zamora, Lucilita B. 1375-A 03-Jan-14 02-Jan-17 Sole Practitioner
Group C: (1) Financing Companies and (2) Transfer Agents

Page 4 of 4