# Company NameType of

AccreditationAccreditation No. Date Accredited Expiry Date

1 A. E. Jimenez & Company Group A 0262-F 18-Mar-13 17-Mar-162 A. I. Gutierrez & Associates Group C 0206-FR-1 11-Nov-13 10-Nov-163 A. M. Yu & Associates Group B 0273-F 18-Jul-13 17-Jul-164 A. R. Sayson & Associates Group C 0159-FR-1 18-Jan-12 17-Jan-155 A. Sanchez, L. David and Company Group C 0142-FR-1 17-Jun-11 16-Jun-146 A. T. Abella & Co. Group C 0232-F 14-Oct-11 13-Oct-147 Abuel Yu Villar & Co. Group C 0230-F 5-Jul-11 04-Jul-148 Acyatan & Co. Group B 0246-F 24-May-12 24-May-159 Alas, Oplas & Co., CPAs Group A 0160-F 9-Jun-11 08-Jun-14

10 Alba Romeo & Co. Group A 0007-FR-3 22-Mar-12 22-Mar-1511 Alberto Pascual & Associates Group C 0098-FR-2 18-Jun-12 18-Jun-1512 Altarejos, Altarejos & Co. Group C 0275-F 29-Jul-13 28-Jul-1613 Amparado, Ong Yui, Sabarre & Associates Group C 0081-FR-2 14-Dec-12 14-Dec-1514 Aquino, Mata, Calica & Associates Group B 0164-FR-1 11-Jul-13 10-Jul-1615 Augusto C. De Leon & Co. Group C 0255-F 2-Oct-12 02-Oct-1516 B. F. Medina & Co. Group C 0247-F 19-Jun-12 19-Jun-1517 B. C. Hortelano & Co. Group C 0291-F 3-Mar-14 02-Mar-1718 Baconga, Patriana & Co. Group C 0250-F 3-Jul-12 03-Jul-1519 Balicas, Lamboso & Co. Group C 0027-FR-3 10-Dec-13 09-Dec-1620 Banaria, Banaria & Co. Group C 0260-F 18-Jan-13 18-Jan-1621 Barrion, Barrion and Company Group B 0274-F 18-Jul-13 17-Jul-1622 C. B. Balmes and Company Group C 0215-FR-1 3-Feb-14 02-Feb-1723 C. M. Ilagan & Associates Group C 0286-F 4-Dec-13 03-Dec-1624 Caballero - Lacsa & Co. Group C 0176-FR-1 28-Sep-12 28-Sep-1525 Cabauatan Lee - Rosales & Co. Group C 0148-FR-1 23-Aug-11 22-Aug-1426 Carmencita O. Garcia & Partners Group A 0288-F 9-Jan-14 08-Jan-1727 Castro, Castro & Co. Group D 0267-F 23-May-13 22-May-1628 Chua, Chua & Co. Group C 0270-F 19-Jun-13 18-Jun-1629 Cleopatra A. Du & Co. Group C 0253-F 22-Aug-12 22-Aug-1530 Constantino Guadalquiver & Co. Group A 0003-FR-2 22-Sep-11 21-Sep-1431 Danac & Associates Group D 0236-F 5-Dec-11 04-Dec-1432 Daroya & Company Group C 0265-F 29-Apr-13 28-Apr-1633 Datiles Casedo and Associates Group C 0131-FR-2 24-Sep-13 23-Sep-1634 Diaz Murillo Dalupan & Co. Group A 0192-FR-1 25-Mar-13 24-Mar-1635 Dimaculangan, Dimaculangan & Co. Group C 0043-FR-2 21-Jun-11 20-Jun-1436 Dongon Leong & Associates Group C 0226-F 9-May-11 08-May-1437 Dungog and Associates Group C 0249-F 3-Jul-12 03-Jul-1538 E. R. Sarcauga & Company Group C 0161-FR-1 22-Mar-12 22-Mar-1539 Endriga, Manangu and Assocaites Group B 0170-F 9-Feb-12 08-Feb-1540 Felicidad B. Diva & Co. Group C 0239-F 4-Jan-12 03-Jan-1541 Garcia, Pangilinan and Company Group D 0177-FR-1 9-Nov-12 09-Nov-1542 I. A. Cancino Jr. & Co. Group C 0283-F 11-Nov-13 10-Nov-1643 Inventor, Miranda & Associates Group C 0244-F 17-Apr-12 17-Apr-1544 Isla Lipana & Co. Group A 0009-FR-3 16-Aug-12 16-Aug-1545 J. P. Tolentino & Co. Group C 0056-FR-2 26-Mar-12 26-Mar-1546 J. San Pascual & Co. Group C 0269-F 28-May-13 27-May-1647 Jose Corcuera and Company Group C 0044-FR-2 06-Jul-11 05-Jul-1448 Karingal, Santos & Associates Group C 0227-F 16-Jun-11 15-Jun-1449 KL Siy & Associates Group A 0293-F 26-Mar-14 25-Mar-1750 Larena & Co. Group C 0263-F 3-Apr-13 02-Apr-1651 Leonardo Vicente and Associates Group C 0284-F 18-Nov-13 12-Sep-1452 Lopez and Co., CPAs Group A 0067-FR-2 25-Oct-12 25-Oct-1553 Luis Caete & Company Group A 0209-FR-1 25-Feb-14 24-Feb-1754 Lupo S. Ramos & Co. Group C 0254-F 3-Sep-12 03-Sep-1555 M. L. Aguirre & Co. Group C 0272-F 9-Jul-13 08-Jul-1656 Maceda Farnacio & Co. Group A 0196-F 28-Apr-11 27-Apr-1457 Machica Tan - Cruz & Co. Group B 0280-F 6-Sep-13 05-Sep-1658 Madarang & Co. Group C 0080-FR-2 31-Jul-12 31-Jul-15

Securities and Exchange Commission

Office of the General Accountant

List of Accredited Auditing Firms

As of 31 March 2014

a/ Formerly Manabat Sanagustin and Co. Page 1 of 3

# Company NameType of

AccreditationAccreditation No. Date Accredited Expiry Date

Securities and Exchange Commission

Office of the General Accountant

List of Accredited Auditing Firms

As of 31 March 2014

59 Malbas, Mahinay & Co. Group C 0165-FR-1 1-Feb-12 31-Jan-1560 Manaig, Manaig & Co. Group D 0277-F 5-Aug-13 04-Aug-1661 Mangay - ayam, Lim & Co. Group B 0228-F 16-Jun-11 15-Jun-1462 Mariano, Chunpeng & Associates Group B 0037-FR-3 26-Mar-14 25-Mar-1763 Masilag and Associates Group D 0224-F 4-May-11 03-May-1464 Mateo Ramos Celestino Llona and Company Group C 0225-F 18-Oct-11 17-Oct-1465 Mendoza Querido & Co. Group A 0268-F 23-May-13 22-May-1666 Mercado, Calderon, Jaravata & Co. Group A 0290-F 20-Feb-14 19-Feb-1767 MG Madrid & Co. Group C 0241-F 9-Jan-12 08-Jan-1568 Minerva & Company Group C 0259-F 19-Dec-12 19-Dec-1569 Morfe, Ceneta & Co. Group B 0266-F 6-May-13 05-May-1670 Nathaniel P. Colobong & Co. Group C 0242-F 14-Feb-12 13-Feb-1571 Navarro Amper & Co. Group A 0001-FR-3 04-Jan-13 04-Jan-1672 Nepomuceno, Suner and Associates Group C 0279-F 27-Aug-13 26-Aug-1673 Nila N. Mendiola and Company Group C 0251-F 30-Jul-12 30-Jul-1574 Noel M. Pamintuan & Co. Group C 0287-F 7-Jan-14 06-Jan-1775 Ocampo, Mendoza, Leong, Lim & Co. Group B 0166-FR-1 2-Feb-12 01-Feb-1576 Odsinada, Rivera & Co. Group C 0235-F 29-Nov-11 28-Nov-1477 Olano Duterte & Associates Group C 0156-FR-1 16-Nov-11 15-Nov-1478 Ong, Ordonez & Associates, CPAs Group C 0064-FR-2 19-Sep-11 18-Sep-1479 P. F. Tatunay & Co. Group C 0200-FR-1 6-Aug-13 05-Aug-16

80Pascual, Feliciano, Santos, Bernardo &

CompanyGroup D 0233-F 21-Oct-11 20-Oct-14

81 Pascual, Pascual & Co. Group C 0294-F 31-Mar-14 30-Mar-1782 Pelayo Teodoro Santamaria & Co. Group A 0102-FR-2 08-Apr-13 07-Apr-1683 Perez, Sese, Villa & Co. Group B 0248-F 21-Jun-12 21-Jun-15

84 Philip B. Santos & Co. Group B 0245-F 17-May-12 17-May-15

85 Po Lao Marquez Benedictos & Co. Group C 0243-F 17-Feb-12 16-Feb-1586 Punongbayan & Araullo Group A 0002-FR-3 19-Jan-12 18-Jan-1587 Quilab, Cabilin, Bato & Co. Group C 0182-FR-1 26-Mar-13 25-Mar-16

88 R. G. Manabat & Co. a/ Group A 0004-FR-3 23-Nov-11 22-Nov-14

89 R. R. Tan & Associates Group A 0220-FR-1 26-Mar-14 25-Mar-1790 R. S. Bernaldo & Associates Group A 0153-FR-1 14-Sep-11 13-Sep-1491 Ramon F. Garcia & Co. Group A 0257-F 13-Dec-12 13-Dec-1592 Reyes Galang King and Company Group C 0292-F 24-Mar-14 23-Mar-1793 Reyes, Tacandong & Co. Group A 0207-FR-1 6-Sep-13 05-Sep-1694 Romeo G. Torno & Co. Group C 0278-F 6-Aug-13 05-Aug-1695 Roraldo, Gatdula, Pestao & Co. Group C 0256-F 6-Nov-12 06-Nov-1596 S. T. Fontamillas & Company Group D 0285-F 21-Nov-13 20-Nov-1697 Sabino R. Dapat & Co. Group A 0237-F 15-Dec-11 14-Dec-1498 San Buenaventura & Co. Group C 0264-F 19-Apr-13 18-Apr-1699 Santos Verde San Juan and Ascociates Group C 0217-FR-1 18-Feb-14 17-Feb-17

100 Selecios, Bautista & Associates Group C 0231-F 19-Sep-11 18-Sep-14101 Sicangco Menor Villanueva & Co. Group C 0171-FR-1 22-Aug-12 22-Aug-15102 Sison Corillo Parone & Co. Group C 0261-F 11-Mar-13 10-Mar-16103 Sta. Ana, Rivera & Co. Group B 0218-FR-1 17-Feb-14 16-Feb-17104 Sycip Gorres Velayo & Co. Group A 0012-FR-3 15-Nov-12 15-Nov-15105 T. F. Fangasan & Co. Group D 0229-F 21-Jun-11 20-Jun-14106 Tabtab, Tabtab & Co. Group D 0281-F 12-Sep-13 11-Sep-16107 Tagnia, Ortega & Partners Group C 0234-F 15-Nov-11 14-Nov-14108 Tam - Yap Paor Group D 0289-F 4-Feb-14 03-Feb-17109 Tardecilla Verdolaga & Co. Group B 0276-F 30-Jul-13 29-Jul-16110 Uy Singson Abella & Co. Group A 0005-FR-3 21-Jun-12 21-Jun-15111 V. T. Villamala & Associates Group C 0258-F 12-Dec-12 12-Dec-15112 Valdes, Abad and Associates Group A 0282-F 19-Sep-13 18-Sep-16113 Velasco Aguirre & Co. Group C 0252-F 31-Jul-12 31-Jul-15114 Vergel de Dios & Co. Group C 0238-F 16-Dec-11 15-Dec-14115 Villaruz, Villaruz & Co. Group A 0128-FR-2 28-Nov-13 27-Nov-16

a/ Formerly Manabat Sanagustin and Co. Page 2 of 3

# Company NameType of

AccreditationAccreditation No. Date Accredited Expiry Date

Securities and Exchange Commission

Office of the General Accountant

List of Accredited Auditing Firms

As of 31 March 2014

116 Virgilio Santos & Co. Group A 0271-F 1-Jul-13 30-Jun-16117 Zuiga, Tupue & Company Group B 0240-F 5-Jan-12 04-Jan-15

a/ Formerly Manabat Sanagustin and Co. Page 3 of 3