Republic of the Philippines
SECURITIES AND EXCHANGE COMMISSION
                                                               Secretariat Building, PICC Complex, Pasay City
                                                    ADDRESS & CONTACT NUMBER OF SEC ACCREDITED AUDITING FIRMS*
                                                                        AS OF 31 JULY 2021
 Accreditation                                   Type of           Date                                                                          Telephone
                               Name                                            Expiry Date                        Address                                        Fax Number
     No.                                       Accreditation     Accredited                                                                       Number
                                                                                             Unit 123 12th Floor, The Columbia Tower, Ortigas
   0315-FR-1     Acyatan & Co.                      Group C      26-Sep-2018   25-Sep-2021                                                      726-7961 to 62    723-9516
                                                                                             Avenue, Mandaluyong City
                                                                                             25/F Philippine AXA Life Centre, 1286 Sen. Gil
   0321-FR-1     Alas, Oplas & Co.                  Group A      07-Feb-2019   06-Feb-2022                                                        759-5090        887-6180
                                                                                             Puyat Ave., Makati City 1200
                                                                                             Manila Enterprise Makati, 28F Tower 2 The
     0382-F      Alba Romeo and Co.                 Group B      05-Sep-2019   04-Sep-2022                                                        776-0504           -
                                                                                             Enterprise Center, Ayala Avenue, Makati City
                                                                                             Room 401, Ablaza Building, 117 E. Rodriguez          296-6436
     0377-F      Aldana, Sarmiento and Co.          Group C     19-Mar-2019    18-Mar-2022                                                                           -
                                                                                             Avenue, Quezon City                                  253-9344
                                                                                             Unit UG32 Cityland 8, Sen. Gil Puyat Avenue,         514-7935
     0378-F      Ali and Co.                        Group C     24-May-2019    23-May-2022                                                                           -
                                                                                             Makati City                                          553-8177
                 Aquino, Mata, Calica &                                                      1805 - 1807 Cityland 10 Tower 2, H.V. Dela Costa
     0390-F                                         Group A      16-Jan-2020   15-Jan-2023                                                        841-0462        893-0387
                 Associates                                                                  St., Makati City
                                                                                             6th Floor, TTK Tower Imperial Appliance Plaza
     0393-F      Baconga Patriana & Co.             Group A      07-Jul-2020   07-Jul-2023   Building, Don Apolinar Velez St., Cagayan De       (8822) 714-729       -
                                                                                             Oro City
                                                                                             UG11 Cityland 8, No. 98 Sen. Gil Puyat Avenue,
     0386-F      Balagot & Co.                      Group C      14-Oct-2019   13-Oct-2022                                                        812-8288           -
                                                                                             Makati City
                                                                                             Central Park 1 Condominium, D. Jorge St., Pasay
   0335-FR-1     Barrion Barrion & Co.              Group C      16-Sep-2019   15-Sep-2022                                                        889-4805        889-5575
                                                                                             City
                                                                                           Unit 207 Page 1 Building, Acacia Avenue,
                 Cabauatan Lee - Rosales &
     0370-F                                         Group C     13-Dec-2018    12-Dec-2021 Madrigal Business Park, Ayala-Alabang,                 809-7103           -
                 Co.
                                                                                           Muntinlupa City
                 Carmencita O. Garcia &                                                      Suite 303, SEDCCO Building, Rada corner
     0362-F                                         Group B     23-Aug-2018    22-Aug-2021                                                        892-5636        892-2459
                 Partners                                                                    Legaspi St., Legaspi Village, Makati City
*Including Probationary Accredited Auditing Firms                                Page 1 of 6
                                                                         Republic of the Philippines
                                                                 SECURITIES AND EXCHANGE COMMISSION
                                                               Secretariat Building, PICC Complex, Pasay City
                                                    ADDRESS & CONTACT NUMBER OF SEC ACCREDITED AUDITING FIRMS*
                                                                        AS OF 31 JULY 2021
 Accreditation                                   Type of           Date                                                                           Telephone
                            Name                                               Expiry Date                        Address                                         Fax Number
     No.                                       Accreditation     Accredited                                                                        Number
                                                                                           Unit 2316 Cityland 10 Condominium , Tower 1,
   0253-FR-2     Cleopatra A. Du & Co.              Group C      15-Jan-2019   14-Jan-2022 6815 H.V. Dela Costa St., Salcedo Village, Makati       817-7280        817-7379
                                                                                           City
                                                                                           Desabelle Building, Lot 29, Block 3A, Sta.
                 Desabelle, Desabelle and
     0384-F                                         Group C      27-Sep-2019   26-Sep-2022 Felomina Street, Eroreco Subd., Brgy.                 (034) 433-5535       -
                 Associates
                                                                                           Mandalagan, Bacolod City
                                                                                                                                                 894-5892 to 95
                                                                                             5/F Don Jacinto Bldg., Dela Rosa cor. Salcedo
   0192-FR-3     Diaz Murillo Dalupan & Co.         Group A      03-Apr-2019   02-Apr-2022                                                         892-3642        818-1872
                                                                                             Sts., Legaspi Village, Makati City
                                                                                                                                                   893-5572
                                                                                           Room 1608, 16/F Cityland Condominium 10
                 Dimaculangan,
     0383-F                                         Group B      10-Sep-2019   09-Sep-2022 Tower II, 154 H.V. Dela Costa Street, Ayala             892-1858        816-2799
                 Dimaculangan and Co.
                                                                                           Avenue North, Salcedo Village, Makati City
                                                                                             Door No. 1 BFCCCII Building, F. Hernaez Street,                         (034)
   0319-FR-1     Dongon, Leong & Associates         Group C      01-Feb-2019   31-Jan-2022                                                       (034) 434-8247
                                                                                             Bacolod City                                                          435-1795
                                                                                             Unit 6 Dakudao Building, Gov. Duterte Street,                           (082)
     0375-F      Elises & Ciudadano                 Group B      08-Jan-2019   07-Jan-2022                                                       (082) 221-9069
                                                                                             Davao City                                                            221-9069
                                                                                             Ground Floor, Dolmar Building, 56 EDSA,
     0388-F      F. B. Tupue and Company            Group B      22-Oct-2019   21-Oct-2022                                                         726-4561           -
                                                                                             Mandaluyong City
   0239-FR-2     Felicidad B. Diva & Co.            Group C     06-Aug-2018    05-Aug-2021 431 Torquoise St., Palmera II-C, Taytay, Rizal          658-9027        660-0670
                                                                                           Unit 5B 5th Floor, Universal Re Building, 106 Paseo
     0389-F      GH Pilar and Partners              Group B     10-Dec-2019    09-Dec-2022 de Roxas corner Perea Streets, Legaspi Village,         8893-6833          -
                                                                                           Makati City
                 Inventor, Miranda &                                                         2nd Floor Terra Dolce Building, Hilado Extension,   (034) 434-6963
   0317-FR-1                                        Group C      09-Jan-2019   08-Jan-2022                                                                            -
                 Associates                                                                  Bacolod City                                        (043) 703-1423
*Including Probationary Accredited Auditing Firms                                Page 2 of 6
                                                                         Republic of the Philippines
                                                                 SECURITIES AND EXCHANGE COMMISSION
                                                               Secretariat Building, PICC Complex, Pasay City
                                                    ADDRESS & CONTACT NUMBER OF SEC ACCREDITED AUDITING FIRMS*
                                                                        AS OF 31 JULY 2021
 Accreditation                                   Type of           Date                                                                          Telephone
                            Name                                               Expiry Date                        Address                                         Fax Number
     No.                                       Accreditation     Accredited                                                                       Number
                 Leonardo Vicente and                                                        Unit 55 Zeta II Building, 191 Salcedo Street,
     0376-F                                         Group C     18-Mar-2019    17-Mar-2022                                                        812-4041         812-0972
                 Associates                                                                  Legaspi Village, Makati City
                                                                                             Room 202, Don Rafael Castillo Building, Legaspi
     0363-F      Lorenzo - Gomez & Co.              Group C     31-Aug-2018    30-Aug-2021                                                        225-3304         227-8127
                                                                                             Street, Davao City
                                                                                                                                                                     (32)
                                                                                             Rms. 301-302 Oftana Bldg., Jasmin St. corner Don   (32) 255-3428
     0379-F      Luis Cañete & Company              Group A      25-Jul-2019   24-Jul-2022                                                                         255-3428
                                                                                             Mariano Cui, Cebu City                               255-2491
                                                                                                                                                                   255-2491
                                                                                             LK Building MacArthur Highway, Dolores, City of    0917-5207135         (045)
   0254-FR-2     Lupo S. Ramos & Co. CPAs           Group C     06-Mar-2019    05-Mar-2022
                                                                                             San Fernando, Pampanga                             0908-8850127       961-2414
                                                                                             2109 Cityland 10, Tower 1, 6815 Ayala Avenue,        894-5783
   0320-FR-1     M. A. Mercado & Co.                Group C      15-Jan-2019   14-Jan-2022                                                                             -
                                                                                             Makati City                                          893-1509
                                                                                             Suite 1205 Antel Global Corporate Center, No. 3
     0395-F      M. F. Padernal and Co.             Group A     11-Aug-2020    11-Aug-2023                                                        687-6151         634-7564
                                                                                             Julia Vargas Avenue, Ortigas Center, Pasig City
                                                                                             G-26 South Star Plaza, Pres. Osmena H-way,
   0080-FR-4     Madarang & Co.                     Group C      22-Oct-2018   21-Oct-2021                                                        813-1565         844-6362
                                                                                             Makati City
                                                                                             Blk 7 Lot 41 Karunungan St., Brgy. Halang
   0277-FR-2     Manaig, Manaig & Co.               Group C      01-Feb-2019   31-Jan-2022                                                        502-2700         545-0053
                                                                                             Pamana Letran Homes Calamba City
                                                                                             Unit 205 Dona Nena Mansion, 7761 Facundo
     0374-F      Mangay - ayam, Lim & Co.           Group B     18-Dec-2018    17-Dec-2021                                                        813-1418         810-0071
                                                                                             Street, Brgy. Pio del Pilar, Makati City
                 Mateo Ramos Celestino Llona                                                 Unit 201 Paragon Plaza, EDSA corner Reliance         661-6543
     0369-F                                         Group B     13-Nov-2018    12-Nov-2021                                                                         661-6453
                 and Company                                                                 Street, Mandaluyong City                             696-7110
                                                                                             Unit 1606 Medical Plaza Makati, Amorsolo corner
   0241-FR-2     MG Madrid & Company                Group A      31-Jan-2019   30-Jan-2022                                                        893-0001         893-0009
                                                                                             Dela Rosa Streets, Legaspi Village, Makati City
                                                                                             The Executive Floor, Philippine Veterans Bank
     0397-F      Minerva & Company                  Group A      13-Oct-2020   13-Oct-2023                                                      (032) 412-3838   (032) 238-2566
                                                                                             Building, Osmeña Boulevard, Cebu City
*Including Probationary Accredited Auditing Firms                                Page 3 of 6
                                                                         Republic of the Philippines
                                                                 SECURITIES AND EXCHANGE COMMISSION
                                                               Secretariat Building, PICC Complex, Pasay City
                                                    ADDRESS & CONTACT NUMBER OF SEC ACCREDITED AUDITING FIRMS*
                                                                        AS OF 31 JULY 2021
 Accreditation                                   Type of           Date                                                                              Telephone
                             Name                                              Expiry Date                         Address                                            Fax Number
     No.                                       Accreditation     Accredited                                                                           Number
                                                                                           Unit 1001, 10th Floor South Center Tower, 2206
   0266-FR-2     Morfe, Ceneta & Co.                Group C     10-Dec-2019    09-Dec-2022 Market Street, Madrigal Business Park, Alabang,            703-3560         659-0923
                                                                                           Muntinlupa City
                 Muntuerto Almendras and                                                     Old DPWH Building, Salinas Drive, Lahug, Cebu
     0372-F                                         Group C     17-Dec-2018    16-Dec-2021                                                          (032) 517-5397         -
                 Company                                                                     City
                                                                                             Unit 2112 Cityland 10, Tower 1, 6815 Ayala               893-8291
     0367-F      N. A. Calderon & Co.               Group C     06-Nov-2018    05-Nov-2021                                                                                 -
                                                                                             Avenue, Makati City                                      804-0867
                                                                                             Room 317 JSP Mango Plaza, Gen. Echavez
     0387-F      N. G. Quiñanola & Co.              Group C      22-Oct-2019   21-Oct-2022                                                          (032) 319-0041         -
                                                                                             Street, Zapatera, Cebu City
                                                                                             Room 201, RCBC Building, Bataan Economic                                    (047)
   0242-FR-2     Nathaniel P. Colobong & Co.        Group C     06-Nov-2018    05-Nov-2021                                                          (047) 935-4244
                                                                                             Zone, Mariveles, Bataan                                                   935-4524
                                                                                             5th Flr., Salamin Building, 197 Salcedo St., Legaspi
   0001-FR-5     Navarro Amper & Co.                Group A      15-Jan-2019   14-Jan-2022                                                            812-0535         810-5047
                                                                                             Village, Makati City
                                                                                             2106 Cityland 10 Tower I, H. V. Dela Costa Street,       817-7128
     0392-F      Nila N. Mendiola & Company         Group C     12-Mar-2020    12-Mar-2023                                                                             817-4687
                                                                                             Salcedo Village, Makati City                             893-7397
                 Ocampo, Mendoza, Lim &                                                      Unit 754 Winland Towers Residences, 45 Tomas
     0381-F                                         Group A     11-Nov-2019    10-Nov-2022                                                            714-7056         716-8205
                 Co.                                                                         Morato Avenue, Quezon City
                                                                                             Tan Building, Rizal Street, Tagum City, Davao del
     0380-F      Olaño Duterte & Associates         Group C     08-Aug-2019    07-Aug-2022                                                          (084) 217-3574   (084) 400-1213
                                                                                             Norte
                                                                                             3B-20 Francesca Tower, Scout Borromeo, South
   0200-FR-3     P. F. Tatunay & Co.                Group C      25-Jul-2019   24-Jul-2022                                                            709-0838             -
                                                                                             Triangle, Quezon City
                                                                                             3rd Flr., CLP Bldg., 372 Cabildo St., Intramuros,
   0336-FR-1     Perez, Sese, Villa & Co.           Group B     17-Dec-2019    16-Dec-2022                                                            404-0318             -
                                                                                             Manila
                 Po Lao Marquez Benedictos                                                   18-A Villa Socorro Street, Brgy. Bahay Toro,
   0243-FR-2                                        Group C     01-Mar-2019    28-Feb-2022                                                            920-0982         453-0294
                 & Co                                                                        Project 8, Quezon City
*Including Probationary Accredited Auditing Firms                                Page 4 of 6
                                                                         Republic of the Philippines
                                                                 SECURITIES AND EXCHANGE COMMISSION
                                                               Secretariat Building, PICC Complex, Pasay City
                                                    ADDRESS & CONTACT NUMBER OF SEC ACCREDITED AUDITING FIRMS*
                                                                        AS OF 31 JULY 2021
 Accreditation                                   Type of           Date                                                                           Telephone
                             Name                                              Expiry Date                        Address                                          Fax Number
     No.                                       Accreditation     Accredited                                                                        Number
                                                                                             Unit 810 Harrison Residences, 1971 F.B. Harrison
   0329-FR-1     Quinsay Radam & Co.                Group C      26-Feb-2019   25-Feb-2022                                                       0922-8554812           -
                                                                                             Street, Brgy. 7 Zone 2, District 1, Pasay City
                                                                                             Unit 1705, 17th Flr., Antel Global Corporate
     0394-F      R. R. Tan & Associates             Group A      23-Jul-2020   23-Jul-2023   Center, Julia Vargas Ave. & Jade Drive, Ortigas     638-3430 to 32         -
                                                                                             Center, Pasig City
                 Ramon F. Garcia &                                                           30th Floor Burgundy Corporate Tower, 252 Sen.         810-1028
   0257-FR-2                                        Group A      18-Oct-2018   17-Oct-2021                                                                              -
                 Coompany                                                                    Gil Puyat Avenue, Makati City                         812-3339
                                                                                             5th Floor, Phinma Plaza, 39 Plaza Drive, Rockwell
   0207-FR-3     Reyes, Tacandong & Co.             Group A     29-Aug-2019    28-Aug-2022                                                         870-0229         896-4571
                                                                                             Center, Makati City
                 Roraldo, Gatdula, Pestaño &                                                 Rm. 302 Legaspi Towers 200, Paseo de Roxas,           817-7090
   0256-FR-2                                        Group C      27-Feb-2019   26-Feb-2022                                                                              -
                 Co.                                                                         Makati City                                           817-7535
                                                                                           8th Flr., CIFC Towers, J.Luna Ave. cor. R.
   0237-FR-2     Sabino R. Dapat & Co.              Group A     27-Aug-2019    26-Aug-2022 Humabon St., North Reclamation Area, Cebu             (032) 231-7964   (032) 231-9385
                                                                                           City
                 Salvio - Leonida Panganiban                                                 185 EDSA, Brgy. Wack Wack, Greenhills East.
   0323-FR-1                                        Group C      01-Feb-2019   31-Jan-2022                                                         724-4862         727-8462
                 & Company                                                                   Mandaluyong City
                 San Buenaventura &                                                          332 Milelong Building, Amorsolo Street, Makati
     0368-F                                         Group C     09-Nov-2018    08-Nov-2021                                                         840-2625         892-1606
                 Company                                                                     City
                 Sicangco Menor Villanueva &                                                 #2 Dona Gloria Ave., Villa Gloria Subd., Angeles
   0171-FR-3                                        Group C     18-Dec-2018    17-Dec-2021                                                       (045) 624-3933         -
                 Co.                                                                         City
                                                                                             Suite 215 LDM Building, Legaspi St., corner M.J.    (032) 253-4658       (032)
   0218-FR-3     Sta. Ana, Rivera & Co.             Group B      05-Sep-2019   04-Sep-2022
                                                                                             Cuenco Avenue, Cebu City                            (032) 412-1713     254-9711
                                                                                                                                                                    819-0872
   0012-FR-5     SyCip, Gorres, Velayo & Co.        Group A     06-Nov-2018    05-Nov-2021 6760 Ayala Avenue, Makati City                          891-0307
                                                                                                                                                                    818-1377
                                                                                             5th Floor Ricogen Building, 112 Aguirre Street,
     0391-F      Tagnia Ortega & Partners           Group B     10-Mar-2020    10-Mar-2023                                                         659-4170         511-1565
                                                                                             Legaspi Village, Makati City
*Including Probationary Accredited Auditing Firms                                Page 5 of 6
                                                                          Republic of the Philippines
                                                                  SECURITIES AND EXCHANGE COMMISSION
                                                                Secretariat Building, PICC Complex, Pasay City
                                                    ADDRESS & CONTACT NUMBER OF SEC ACCREDITED AUDITING FIRMS*
                                                                        AS OF 31 JULY 2021
 Accreditation                                    Type of           Date                                                                             Telephone
                              Name                                              Expiry Date                        Address                                           Fax Number
     No.                                        Accreditation     Accredited                                                                          Number
                 Teodoro Santamaria Canlas                                                    Suite 2108 Cityland 10, Tower 1, 156 H.V. Dela
     0366-F                                         Group B      06-Nov-2018    05-Nov-2021                                                           869-4309        812-4202
                 & Co.                                                                        Costa Street, Salcedo Village, Makati City
                                                                                              1806 Cityland Tower, Pasong Tamo Tower, 2210
     0373-F      UHY M. L. Aguirre & Co.            Group B      18-Dec-2018    17-Dec-2021                                                           555-0834           -
                                                                                              Chino Roces Avenue, Makati City
                                                                                              Top of Bank of Commerce, Plaridel St. - Osmena       (032) 255-1678
   0258-FR-2     V. T. Villamala & Associates       Group C       13-Jun-2019   12-Jun-2022                                                                              -
                                                                                              Blvd., Cebu City                                     (032) 253-0660
                                                                                              CJV Bldg., 108 Aguirre St., Legaspi Village,
     0361-F      Valdes, Abad & Associates          Group A      23-Aug-2018    22-Aug-2021                                                        892-59-31 to 35    819-1468
                                                                                              Makati City
                                                                                              Rm. 312 Burke Building, Burke Street cor. Escolta,      241-5254
     0365-F      Valerio, Valerio & Co.             Group C       28-Sep-2018   27-Sep-2021                                                                           241-5254
                                                                                              Manila                                                  244-6054
                                                                                              LG Unit 21-25 Cityland Dela Rosa Condominium,           819-1427
     0385-F      Velasco Punzalan and Co.           Group C       27-Sep-2019   26-Sep-2022
                                                                                              7648 Dela Rosa Street, Pio del Pilar, Makati City       817-6395
                                                                                              Unit 3, 9th Floor, Galleria Corporate Center,           638-8014
   0128-FR-4     Villaruz, Villaruz & Co.           Group A       08-Oct-2019   07-Oct-2022                                                                           687-4787
                                                                                              EDSA corner Ortigas Avenue, Quezon City                 638-3099
                                                                                              12th Floor, Makati Sky Plaza, 6788 Ayala Avenue,
     0364-F      Yu Villar Tadeja and Co.           Group C       19-Sep-2018   18-Sep-2021                                                           808-7940           -
                                                                                              Makati City
*Including Probationary Accredited Auditing Firms                                 Page 6 of 6