Accredited_External_Auditors as of MArch 2012 - Philippine ...

As of March 31, 2012
Republic of the Philippines
SECURITIES AND EXCHANGE COMMISSION
SEC Building, EDSA, Greenhills, Mandaluyong City, Metro Manila
COMPANY NAME
SEC ACCREDITED AUDITING FIRM
Type of
Accreditation
Accreditatio
n No.
Date
Expiry Date
Accredited
1 Manabat, Delgado, Amper & Co. Group A 0001-FR-2 28-Jan-10 27-Jan-13
2 Punongbayan & Araullo Group A 0002-FR-3 19-Jan-12 18-Jan-15
3 Constantino Guadalquiver & Co. Group A 0003-FR-2 22-Sep-11 21-Sep-14
4 Manabat Sanagustin & Co. Group A 0004-FR-3 23-Nov-11 22-Nov-14
5 Uy Singson Abella & Co Group A 0005-FR-2 28-Apr-09 27-Apr-12
6 Alba Romeo & Co. Group A 0007-FR-3 22-Mar-12 22-Mar-15
7 Ramon F. Garcia & Co. Group A 0008-FR-2 08-Oct-09 08-Oct-12
8 Isla Lipana & Co. Group A 0009-FR-2 10-Sep-09 09-Sep-12
9 Virgilio Santos & Co. Group A 0010-FR-2 17-Sep-09 16-Sep-12
10 Guzman Bocaling & Co. Group A 0011-F 05-May-04 05-May-07
11 Sycip Gorres Velayo & Co. Group A 0012-FR-2 04-Feb-10 03-Feb-13
12 A.S. Arellano & Co Group A 0015-F 18-Sep-03 17-Sep-06
13 Valdes, Abad & Associates Group A 0024-FR-2 05-Aug-10 04-Aug-13
14 Balicas, Lamboso & Co. Group C 0027-FR-2 01-Oct-10 30-Sep-13
15 Olaño, Malbas, Duterte & Co., CPAs Group B 0029-F 10-Nov-04 10-Nov-07
16 Rodriguez, Torres & Company Group B 0030-F 25-Nov-04 25-Nov-07
17 Chua, Chua & Co. Group C 0034-FR-2 18-Jun-10 17-Jun-13
18 E.L. Punsalan and Associates Group B 0035-F 24-Feb-05 24-Feb-08
19 Augusto C. De Leon & Co.* Group C 0036-FR-1 06-Nov-08 06-Nov-11
20 Mariano, Chunpeng & Associates Group B 0037-FR-2 17-Mar-11 16-Mar-14
21 Albert V. Luna & Co. Group C 0039-F 22-Mar-05 22-Mar-08
22 Velandria, Dimagiba & Co. Group C 0040-F 29-Mar-05 29-Mar-08
23 Philip B. Santos & Co.* Group B 0041-FR-1 15-Apr-08 15-Apr-11
24 Enrique S. Valero & Associates Group C 0042-F 07-Apr-05 07-Apr-08
25 Dimaculangan, Dimaculangan & Co. Group C 0043-FR-2 21-Jun-11 20-Jun-14
26 Jose Corcuera and Company Group C 0044-FR-2 06-Jul-11 05-Jul-14
27 Dy Go and Company Group A 0045-FR-2 28-Oct-10 27-Oct-13
28 Dela Cruz, Dela Cruz & Co. Group B 0053-F 12-May-05 12-May-08
29 J.P. Tolentino & Co. Group C 0056-FR-2 26-Mar-12 26-Mar-15
30 M.S. Banaria & Company, CPAs Group C 0058-F 28-Jul-05 28-Jul-08
31 Velasco, Aguirre & Co.* Group C 0063-FR-1 22-Oct-08 22-Oct-11
32 Ong, Ordonez & Associates Group C 0064-FR-2 19-Sep-11 18-Sep-14
33 Lopez and Co., CPAs Group A 0067-FR-1 08-Oct-09 07-Oct-12
34 Sunga Soriano & Associates Group B 0068-F 25-Oct-05 25-Oct-08
35 Vicenter E. Reyes & Associates, CPAs Group C 0069-F 10-Nov-05 10-Nov-08
36 Eulalio J. Minerva & Co., CPAs Group C 0072-F 24-Nov-05 24-Nov-08
37 RL Feraer & Associates Group C 0074-FR-1 18-May-09 17-May-12
38 Roraldo, Gatdula, Pestaño & Co. Group C 0075-FR-1 23-Jul-09 22-Jul-12
39 RP Maquiling ang Company, CPAs Group C 0078-F 10-Mar-06 10-Mar-09
40 Perez, Sese, Villa & Co. Group B 0079-FR-1 02-Jun-09 01-Jun-12

As of March 31, 2012
COMPANY NAME
SEC ACCREDITED AUDITING FIRM
Type of
Accreditation
Accreditatio
n No.
Date
Expiry Date
Accredited
41 Madarang & Co. Group C 0080-FR-1 03-Jun-09 02-Jun-12
42 Amparado, Ong Yui, Sabarre & Associates Group C 0081-FR-1 20-Oct-09 19-Oct-12
43 Barrion, Barrion and Company Group C 0082-FR-1 20-Aug-09 19-Aug-12
44 A.V. Tidoso & Co. Group C 0084-F 07-Jun-06 06-Jun-09
45 J. San Pascual & Co. Group C 0086-FR-1 03-Nov-09 02-Nov-12
46 Dela Cruz Tatunay Yu & Co. Group B 0088-F 03-Aug-06 02-Aug-09
47 Bitong & Co., CPAs Group C 0090-FR-1 06-Jan-10 05-Jan-13
48 Esgana, Miranda-Esgana & Associates Group C 0091-F 07-Nov-06 06-Nov-09
49 Alberto Pascual & Associates Group C 0098-FR-1 26-Feb-10 25-Feb-13
50 Garcia Lugue Vidal & Co., CPAs Group C 0099-F 01-Mar-07 28-Feb-10
51 Aclan Cailles Lo & Co. CPAs Group C 0100-F 02-Mar-07 01-Mar-10
52 P.R. Ramoso & Co., CPAs Group C 0101-FR-1 08-Apr-10 07-Apr-13
53 Pelayo Teodoro Santamaria & Co. Group A 0102-FR-1 25-Mar-10 24-Mar-13
54 Gabriel Mapanoo & Co. Group C 0105-FR-1 13-May-10 12-May-13
55 A.Q. Sevilla & Co. Group C 0107-F 02-Apr-07 01-Apr-10
56 Tabtab, Tabtab & Co. Group C 0108-FR-1 05-May-10 04-May-13
57 L.C. Bonguyan & Co. Group C 0109-F 19-Apr-07 18-Apr-10
58 C. Guevarra & Co., CPAs Group C 0110-F 02-May-07 01-May-10
59 J.C. Aruego & Associates, CPAs Group C 0111-F 17-May-07 16-May-10
60 Castaneda & Associates Group D 0113-F 04-Jun-07 03-Jun-10
61 I.A. Cancino Jr.& Co. Group C 0115-FR-1 16-Jul-10 15-Jul-13
62 Eduardo C. Cuenca & Co. Group C 0119-F 04-Jul-07 03-Jul-10
63 Tolomeo D. Ligutan & Co. Group D 0123-F 10-Aug-07 09-Aug-10
64 B.F. Medina & Co.* Group C 0126-F 12-Sep-07 11-Sep-10
65 Agunod, Torejano & Co. Group C 0127-F 13-Sep-07 12-Sep-10
66 Villaruz, Villaruz & Co., CPAs Group A 0128-FR-1 11-Nov-10 10-Nov-13
67 Banaria, Banaria & Company Group C 0130-FR-1 03-Dec-10 02-Dec-13
68 Datiles Casedo and Associates, CPAs Group C 0131-FR-1 05-Nov-10 04-Nov-13
69 Napili Bonacua and Associates* Group C 0132-F 19-Oct-07 18-Oct-10
70 J.V. Jimenez & Associates Group C 0133-F 07-Nov-07 06-Nov-10
71 Redor, Emerson & Co. Group C 0134-F 07-Dec-07 06-Dec-10
72 Grajo & Associates Group D 0137-F 06-Mar-08 06-Mar-11
73 Campos, Campos & Co. Group C 0138-F 24-Mar-08 24-Mar-11
74 Go Labog & Co. Group D 0139-F 09-Apr-08 09-Apr-11
75 A. Sanchez, L. David and Company Group C 0142-FR-1 17-Jun-11 16-Jun-14
76 Oliveros, Tejada & Co. Group C 0143-F 03-Jun-08 03-Jun-11
77 Baconga, Patriana, Rosalijos & Co.* Group C 0146-F 15-Jul-08 15-Jul-11
78 E.L. Punsalan and Associates Group C 0147-F 13-Aug-08 13-Aug-11
79 Cabauatan Lee-Rosales & Co. Group C 0148-FR-1 23-Aug-11 22-Aug-14
80 Inventor, Miranda & Associates* Group C 0149-F 01-Sep-08 01-Sep-11
81 Sison Corillo Parone & Co.* Group B 0150-F 25-Sep-08 25-Sep-11
82 F. Leano & Company Group C 0151-F 08-Oct-08 08-Oct-11
83 Acyatan & Company* Group A 0152-F 09-Oct-08 09-Oct-11
84 R.S. Bernaldo & Associates Group A 0153-FR-1 14-Sep-11 13-Sep-14
85 Olano Duterte & Associates Group C 0156-FR-1 16-Nov-11 15-Nov-14

As of March 31, 2012
COMPANY NAME
SEC ACCREDITED AUDITING FIRM
Type of
Accreditation
Accreditatio
n No.
Date
Expiry Date
Accredited
86 Pascual, Pascual & Co.* Group C 0158-F 16-Dec-08 16-Dec-11
87 A.R. Sayson & Associates Group C 0159-FR-1 18-Jan-12 17-Jan-15
88 Alas, Oplas & Co., CPAs Group A 0160-F 9-Jun-11 08-Jun-14
89 E.R. Sarcauga & Company Group C 0161-FR-1 22-Mar-12 22-Mar-15
90 V.T. Villamala & Associates Group C 0162-F 24-Feb-09 24-Feb-12
91 Nila N. Mendiola and Company* Group C 0163-F 3-Mar-09 02-Mar-12
92 Aquino, Mata, Calica & Associates* Group C 0164-F 16-Mar-09 15-Mar-12
93 Malbas, Mahinay & Co. Group C 0165-FR-1 1-Feb-12 31-Jan-15
94 Ocampo, Mendoza, Leong, Lim & Co. Group B 0166-FR-1 2-Feb-12 01-Feb-15
95 Leong Eralino Acuna Degala & Co. Group C 0167-F 6-May-09 05-May-12
96 Tardecilla Verdolaga & Co. Group C 0168-F 9-Jun-09 08-Jun-12
97 Dungog and Associates Group D 0169-F 22-Jun-09 21-Jun-12
98 Endriga, Manangu and Assocaites Group C 0170-F 8-Jul-09 07-Jul-12
99 Sicangco Menor Villanueva & Co. Group C 0171-F 23-Jul-09 22-Jul-12
100 Lupo S. Ramos & Co. Group C 0172-F 13-Aug-09 12-Aug-12
101 Gomez & Gomez Group C 0173-F 18-Aug-09 17-Aug-12
102 Morfe, Ceneta & Co. Group C 0174-F 20-Aug-09 19-Aug-12
103 Mendoza, Querido & Co. Group A 0175-F 20-Aug-09 19-Aug-12
104 Caballero-Lacsa & Co. Group C 0176-F 3-Sep-09 02-Sep-12
105 Garcia, Pangilinan and Company Group C 0177-F 15-Sep-09 14-Sep-12
106 M.L. Aguirre & Co. Group D 0178-F 8-Oct-09 07-Oct-12
107 Altarejos, Altarejos & Co. Group C 0179-F 20-Oct-09 19-Oct-12
108 Daroya & Company Group C 0180-F 22-Oct-09 21-Oct-12
109 F.B. Del Rosario, Jr. & Co. Group C 0181-F 27-Oct-09 26-Oct-12
110 Quilab, Cabilin, Bato & Co. Group C 0182-F 5-Nov-09 04-Nov-12
111 Gatmaitan and Associates, CPAs Group C 0183-F 23-Dec-09 22-Dec-12
112 Manaig, Medilla & Co. Group D 0184-F 6-Jan-10 05-Jan-13
113 Tenorio Larena & Co. Group C 0185-F 11-Jan-10 10-Jan-13
114 Eribert S. Padilla and Co. Group D 0186-F 2-Feb-10 01-Feb-13
115 Senturias, Jimenez and Company Group A 0187-F 11-Feb-10 10-Feb-13
116 Alexander E. Ramos and Associates Group D 0188-F 18-Mar-10 17-Mar-13
117 Mabaga Nava and Company Group D 0189-F 24-Mar-10 23-Mar-13
118 C.M. Ilagan and Associates Group C 0190-F 26-Mar-10 25-Mar-13
119 Famatigan Famatigan & Associates Group C 0191-F 31-Mar-10 30-Mar-13
120 Diaz Murillo Dalupan & Co. Group A 0192-F 7-Apr-10 06-Apr-13
121 A.M. Yu & Associates Group C 0193-F 27-Apr-10 26-Apr-13
122 Nepomuceno, Suner & Associates Group C 0194-F 7-May-10 06-May-13
123 Machica Tan - Cruz & Co. Group B 0195-F 14-May-10 13-May-13
124 Maceda Farnacio & Co. Group A 0196-F 14-May-10 13-May-13
125 Romeo G. Torno & Co. Group C 0197-F 31-May-10 30-May-13
126 Leonardo Vicente & Associates, CPAs Group C 0198-F 24-Jun-10 23-Jun-13
127 S. T. Fontamillas & Company Group D 0199-F 6-Jul-10 05-Jul-13
128 P. F. Tatunay & Co. Group C 0200-F 12-Jul-10 11-Jul-13
129 KL Siy & Associates Group A 0201-F 15-Jul-10 14-Jul-13
130 B.C. Hortellano & Co. Group C 0202-F 23-Jul-10 22-Jul-13
131 Dumaraos and Limbo Group C 0203-F 4-Aug-10 03-Aug-13
132 Noel M. Pamintuan & Co. Group C 0204-F 5-Aug-10 04-Aug-13
133 Josue, Alcoriza & Co. Group C 0205-F 10-Aug-10 09-Aug-13

As of March 31, 2012
COMPANY NAME
SEC ACCREDITED AUDITING FIRM
Type of
Accreditation
Accreditatio
n No.
Date
Expiry Date
Accredited
134 A. I. Gutierrez & Associates Group C 0206-F 16-Aug-10 15-Aug-13
135 Reyes, Tacandong & Co. Group A 0207-F 27-Aug-10 26-Aug-13
136 Mercado, Calderon, Jaravata & Co. Group A 0208-F 9-Dec-10 08-Dec-13
137 Luis Canete & Company Group A 0209-F 21-Sep-10 20-Sep-13
138 Carmencita O. Garcia & Partners Group A 0210-A 21-Sep-10 20-Sep-13
139 Siggaoat Tan-Siggaoat Atienza & Lim Group C 0211-F 11-Oct-10 10-Oct-13
140 Tam-Yap Paor Group D 0212-F 18-Oct-10 17-Oct-13
141 Reyes Galang King and Company Group C 0213-F 2-Nov-10 01-Nov-13
142 Tulio, Evangelista, Lim & Co. Group C 0214-F 22-Nov-10 21-Nov-13
143 C.B. Balmes and Company Group C 0215-F 10-Dec-10 09-Dec-13
144 Ampil Elises Ciudadano & Co. Group A 0216-F 16-Dec-10 15-Dec-13
145 Santos Verde San Juan and Ascociates Group C 0217-F 5-Jan-11 04-Jan-14
146 Sta. Ana, Rivera & Co. Group B 0218-F 20-Jan-11 19-Jan-14
147 Arboso, Cerdena & Associates Group D 0219-F 22-Feb-11 21-Feb-14
148 R. R. Tan & Associates Group A 0220-F 24-Feb-11 23-Feb-14
149 Layug, Reano and Associates Group C 0221-F 10-Mar-11 09-Mar-14
150 Dan C. Banas & Co. Group C 0222-F 15-Mar-11 14-Mar-14
151 Mendoza, Ignacio & Company Group C 0223-F 16-Mar-11 15-Mar-14
152 Masilag and Associates Group D 0224-F 4-May-11 03-May-14
153 Mateo Ramos Celestino Llona and Company Group D 0225-F 5-May-11 04-May-14
154 Dongon Leong & Associates Group C 0226-F 9-May-11 08-May-14
155 Karingal, Santos & Associates Group C 0227-F 16-Jun-11 15-Jun-14
156 Mangay-ayam, Lim & Co. Group B 0228-F 16-Jun-11 15-Jun-14
157 T. F. Fangasan & Co. Group D 0229-F 21-Jun-11 20-Jun-14
158 Abuel Yu Villar & Co. Group C 0230-F 5-Jul-11 04-Jul-14
159 Selecios, Bautista & Associates Group C 0231-F 19-Sep-11 18-Sep-14
160 A. T. Abella & Co. Group C 0232-F 14-Oct-11 13-Oct-14
161
Pascual, Feliciano, Santos, Bernardo &
Company
Group D 0233-F 21-Oct-11 20-Oct-14
162 Tagnia, Ortega & Partners Group C 0234-F 15-Nov-11 14-Nov-14
163 Odsinada, Rivera & Co. Group C 0235-F 29-Nov-11 28-Nov-14
164 Danac & Associates Group D 0236-F 5-Dec-11 04-Dec-14
165 Sabino R. Dapat & Co. Group A 0237-F 15-Dec-11 14-Dec-14
166 Vergel de Dios & Co. Group C 0238-F 16-Dec-11 15-Dec-14
167 Felicidad B. Diva & Co. Group C 0239-F 4-Jan-12 03-Jan-15
168 Zuniga, Tupue & Company Group B 0240-F 5-Jan-12 04-Jan-15
169 MG Madrid & Co. Group C 0241-F 9-Jan-12 08-Jan-15
170 NAthaniel P. Colobong & Co. Group C 0242-F 14-Feb-12 13-Feb-15
171 Po Lao Marquez Benedictos & Co
*Renewal in process
Group C 243-F 17-Feb-12 16-Feb-15

As of March 31, 2012
COMPANY NAME
SEC ACCREDITED AUDITING FIRM
Type of
Accreditation
Accreditatio
n No.
Date
Expiry Date
Accredited
Group A: (1) Issuer of registered securities which have sold a class of its securities pursuant to a registration under
Section 12 of the Securities Regulation Code (SRC) except those issuers of registered timeshares, proprietary
and non-proprietary membership certificates which are covered in Group B;; (2) Issuer with a class of
securities listed for trading in an Exchange; (3) Public companies or those with total assets of at least Fifty Million
Pesos (P50,000,000.00) having two hundred (200) or more stockholders each owning one hundred (100) shares of a
class of its equity securities.;
Group B: (1) Pre-Need Companies, (2) Issuers of registered timeshares, proprietary and non-proprietary
membership certificates; (3) Investment Houses, (4) Brokers and Dealers in Securities, (5) Investment Companies,
(6) Government Securities Eligible Dealers (GSEDs), (7) Universal Banks Registered as Underwriter of Securities,
(8) Investment Company Advisers, (9) Clearing Agency and Clearing Agency as depository, (10) Stocks and
Securities Exchange/s, (11) Special Purpose Vehicles Act of 2004 and its implementing rules; (12) Special Purpose
Corporations registered under the Securitization Act of 2004 and its implementing rules; and (13) Such other
corporations which may be required by law to be supervised by the Commission.
Group C: (1) Financing Companies (2) Lending Companies and (2) Transfer Agents
Group D: Registered corporations which are mandated by other regulatoryagencies to have an external
auditor accredited by the Commission, provided however that the Commission has been consulted on
such requirement by said agency and that it has agreed on the terms thereof through a Memorandumof
Agreement duly executed between the Commission and the regulatory agency. This group will already
cover external auditors of corporate bank borrowers with at least P15 Million in total assets pursuant to
BSP Circular No. 439, Series of 2004..