| as of 30 April 2025 | ||||
| No. | NAME | CATEGORY | VALIDITY OF
INCLUSION (AUDIT PERIOD START) |
VALIDITY OF
INCLUSION (AUDIT PERIOD END) |
| 1 | A. M. Yu & Associates | C | 2020 | 2024 |
| 2 | Abad, Felicidad A. | B | 2022 | 2026 |
| 3 | Abad, Ma. Lois G. | C | 2020 | 2024 |
| 4 | Abalos, Rean G. | C | 2021 | 2025 |
| 5 | Abanador, Glenn M. | C | 2021 | 2025 |
| 6 | Abella, Alexes B. | B | 2021 | 2025 |
| 7 | Aclan & Co. | B | 2022 | 2026 |
| 8 | Aclan, Agnes Jade O. | B | 2022 | 2026 |
| 9 | Aclan, Arleen O. | B | 2022 | 2026 |
| 10 | Aguirre, Zaldy D. | A | 2020 | 2024 |
| 11 | Agunod, Virgilio F. | C | 2020 | 2024 |
| 12 | Alas, Danilo T. | B | 2021 | 2025 |
| 13 | Alas, Oplas & Co. | B | 2021 | 2025 |
| 14 | Alberto, Rhodora A. | B | 2022 | 2026 |
| 15 | Alburo, Rachel G. | B | 2021 | 2025 |
| 16 | Alcantara, Christopher D. | C | 2020 | 2024 |
| 17 | Ang, Johnny F. | A | 2020 | 2024 |
| 18 | Angus, Mark M. | C | 2021 | 2025 |
| 19 | Aquino, Mata, Calica & Associates | B | 2020 | 2024 |
| 20 | Aquino, Nelson Charsegun L. | C | 2020 | 2024 |
| 21 | Arañas, Elirie S. | B | 2020 | 2024 |
| 22 | Arce, Veronica Mae A. | A | 2020 | 2024 |
| 23 | Arevalo, Ma. Genalin Q. | C | 2021 | 2025 |
| 24 | Babor, Clark Joseph B. | B | 2021 | 2025 |
| 25 | Baconga, Patriana & Co. | B | 2021 | 2025 |
| 26 | Baconga, Pio D. | C | 2020 | 2024 |
| 27 | Baes, Bryan Chrisnel M. | A | 2022 | 2026 |
| 28 | Balagtas, Ray Francis C. | A | 2020 | 2024 |
| 29 | Balane, Ma. Roselyn B. | C | 2021 | 2025 |
| 30 | Barbaso, Mariecris N. | C | 2024 | 2028 |
| 31 | Bato Jr., Lope L. | B | 2021 | 2025 |
| 32 | Bawa, Carla A. | C | 2022 | 2026 |
| 33 | Beng Hui, Belinda T. | C | 2024 | 2028 |
| 34 | Bergado, Ana Lea C. | A | 2020 | 2024 |
| 35 | Bernaldo, Rosario S. | B | 2021 | 2025 |
| 36 | Bernaldo, Rose Angeli S. | B | 2021 | 2025 |
| 37 | Blasco, Ruth F. | A | 2020 | 2024 |
| 38 | Bulaklak, Vener A. | C | 2022 | 2026 |
| 39 | Cabauatan, Lee-Rosales & Co. | C | 2020 | 2024 |
| 40 | Cabauatan, Nestor Mario S. | C | 2020 | 2024 |
| 41 | Cabral, Renato M. | B | 2022 | 2026 |
| 42 | Calica, Joseph Cedric V. | B | 2020 | 2024 |
| 43 | Cañete, Andrew John S. | B | 2020 | 2024 |
| 44 | Cañete, Carmencita S. | B | 2020 | 2024 |
| 45 | Cañete, Luis A. | B | 2020 | 2024 |
| 46 | Cañete, Noel Peter F. | B | 2020 | 2024 |
| 47 | Caparros, Cendana and Co. | C | 2020 | 2024 |
| 48 | Carmencita O. Garcia & Partners | C | 2021 | 2025 |
| 49 | Caseles, Araceli F. | A | 2020 | 2024 |
| 50 | Castañeda, Jay Loren M. | B | 2024 | 2028 |
| 51 | Catalan, Kristopher S. | C | 2021 | 2025 |
| 52 | Caterio, Cedric M. | A | 2020 | 2024 |
| 53 | Cay-an, Alfonso L. | B | 2022 | 2026 |
| 54 | Cendaña, Christian Fev E. | C | 2020 | 2024 |
| 55 | Ciudadano, Thelma S. | C | 2021 | 2025 |
| 56 | Comedia, Maria Isabel E. | A | 2020 | 2024 |
| 57 | Cuaresma, Leonardo Jr. D. | A | 2020 | 2024 |
| 58 | Cuevas, Dexter Joseph B. | B | 2021 | 2025 |
| 59 | Danao, Roderick M. | A | 2020 | 2024 |
| 60 | Dapat, Sabino R. | B | 2021 | 2025 |
| 61 | Daroya & Company | C | 2020 | 2024 |
| 62 | Daroya, Jovencio Jr., N. | C | 2020 | 2024 |
| 63 | Daroya, Raul N. | C | 2020 | 2024 |
| 64 | De Guzman, Percival R. | C | 2021 | 2025 |
| 65 | Diaz Murillo Dalupan and Company | B | 2020 | 2024 |
| 66 | Dinglasan, Evelyn M. | C | 2022 | 2026 |
| 67 | Dote, Ronaldo H. | C | 2021 | 2025 |
| 68 | Dulatas, Tomas P. | C | 2020 | 2024 |
| 69 | Dumayas, Cristina Joy C. | B | 2021 | 2025 |
| 70 | Dumayas, Emmanuel C. | B | 2021 | 2025 |
| 71 | Dungca, Jackie Lou O. | C | 2021 | 2025 |
| 72 | Elises & Ciudadano | C | 2021 | 2025 |
| 73 | Elises, Jose Q. | C | 2021 | 2025 |
| 74 | Elle, Manolito R. | C | 2022 | 2026 |
| 75 | Enriquez, Ma. Corazon M. | B | 2022 | 2026 |
| 76 | Escuadro, Pamela Ann P. | A | 2020 | 2024 |
| 77 | Espina, Caridad S. | C | 2020 | 2024 |
| 78 | Estavillo & Company | C | 2022 | 2026 |
| 79 | Estavillo, Homer Deo Datu T. | C | 2022 | 2026 |
| 80 | Estavillo, Lesther T. | C | 2022 | 2026 |
| 81 | Facundo, Ruel R. | C | 2023 | 2027 |
| 82 | Farnacio, Charito M. | A | 2022 | 2026 |
| 83 | Ferareza, Christopher M. | A | 2020 | 2024 |
| 84 | Garcia, Aldie P. | C | 2020 | 2024 |
| 85 | Garcia, Carmencita O. | C | 2021 | 2025 |
| 86 | Garcia, Dolores M. | C | 2020 | 2024 |
| 87 | Garcia, Josefino F. | C | 2020 | 2024 |
| 88 | Garcia, Marvin G. | B | 2021 | 2025 |
| 89 | Garcia, Ramon F. | B | 2020 | 2024 |
| 90 | Gemora, Maria Teresa S. | C | 2020 | 2024 |
| 91 | Goduco, Rubi Joyce S. | C | 2020 | 2024 |
| 92 | Gonzales, Ariel D. | B | 2020 | 2024 |
| 93 | Grospe, Genghis O. | C | 2022 | 2026 |
| 94 | Guantes, Martin C. | C | 2024 | 2028 |
| 95 | Hagonia Sze & Co. | C | 2020 | 2024 |
| 96 | Huang, Leslie Anne G. | A | 2022 | 2026 |
| 97 | Isla Lipana & Co. | A | 2020 | 2024 |
| 98 | Ismael and Co. | C | 2020 | 2024 |
| 99 | Ismael, Christopher U. | C | 2020 | 2024 |
| 100 | J. A. Lamboso and Co. | C | 2020 | 2024 |
| 101 | Javier, Janeth N. | A | 2020 | 2024 |
| 102 | Khia, Rodolfo R. | C | 2022 | 2026 |
| 103 | KL Siy & Associates | B | 2020 | 2024 |
| 104 | Lalunio, Sonny M. | A | 2022 | 2026 |
| 105 | Lamboso, Jane A. | C | 2020 | 2024 |
| 106 | Lapidez, Tireso Randy F. | A | 2025 | 2029 |
| 107 | Layug, Reaño and Associates | B | 2020 | 2024 |
| 108 | Lee, Chemson Y. | C | 2021 | 2025 |
| 109 | Leong, Anito C.W. | C | 2020 | 2024 |
| 110 | Leyson, Agapito A. Jr. | C | 2020 | 2024 |
| 111 | Lim, John-John Patrick V. | A | 2022 | 2028 |
| 112 | Lim-Cerna, Ester K. | B | 2020 | 2024 |
| 113 | Lonon, Jeserio Jr. G. | B | 2020 | 2024 |
| 114 | Lope Laranjo Bato & Co. | B | 2021 | 2025 |
| 115 | Lopez & Co. | C | 2023 | 2027 |
| 116 | Lopez, Ma. Victoria R. | C | 2023 | 2027 |
| 117 | Lopez, Restituto T. | C | 2023 | 2027 |
| 118 | Loyola, Wenda Lynn M. | C | 2020 | 2024 |
| 119 | Luis Cañete & Company | B | 2020 | 2024 |
| 120 | Macamos, Vanessa P. | A | 2025 | 2029 |
| 121 | Maceda Valencia & Co. | A | 2020 | 2024 |
| 122 | Maceda, Antonio, Jr. O. | A | 2022 | 2026 |
| 123 | Machica Tan-Cruz & Co. | B | 2020 | 2024 |
| 124 | Machica, Ma. Grace A. | B | 2020 | 2024 |
| 125 | Machica, Michael A. | B | 2020 | 2024 |
| 126 | Mahinay, Mark Louie D. | C | 2020 | 2024 |
| 127 | Malbas, Mahinay & Co. | C | 2020 | 2024 |
| 128 | Malbas, Nenita R. | C | 2020 | 2024 |
| 129 | Maliwat, Anselma P. | C | 2021 | 2025 |
| 130 | Mallari, Marvin A. | C | 2022 | 2026 |
| 131 | Maminta, Juan Carlo B. | A | 2020 | 2024 |
| 132 | Manabat, Meryl Ann S. | C | 2020 | 2024 |
| 133 | Manalang, Carlo Paolo V. | C | 2024 | 2028 |
| 134 | Mandawe Codilla Pepito and Co. | C | 2022 | 2026 |
| 135 | Mandawe, Basilides C., Jr. | C | 2022 | 2026 |
| 136 | Manlapaz, Avis B. | A | 2020 | 2024 |
| 137 | Martin, Rizaldy R. | C | 2024 | 2028 |
| 138 | Mateo, Julie Christine O. | C | 2020 | 2024 |
| 139 | Maute, Yusoph A. | A | 2022 | 2026 |
| 140 | Mendoza, Michelle R. | A | 2020 | 2024 |
| 141 | MiCPA Co. | C | 2024 | 2028 |
| 142 | Minerva & Company | B | 2020 | 2024 |
| 143 | Minerva, Elmer P. | B | 2020 | 2024 |
| 144 | Montañez, Dolmar C. | A | 2020 | 2024 |
| 145 | Montecillo, Elton G. | B | 2020 | 2024 |
| 146 | Montera, Dubhe B. | C | 2021 | 2025 |
| 147 | Murcia, Romualdo III V. | A | 2020 | 2024 |
| 148 | Nañola, Ramilito L. | A | 2020 | 2024 |
| 149 | Navarro Amper & Co. | A | 2020 | 2024 |
| 150 | Nepomuceno, Suner and Associates | C | 2021 | 2025 |
| 151 | Neptuno, Arman B. | A | 2024 | 2028 |
| 152 | Niño, Glenda A. | A | 2022 | 2026 |
| 153 | Ocampo, Ma. Melissa Shyr A. | B | 2020 | 2024 |
| 154 | Olaño, Arrel R. | C | 2021 | 2024 |
| 155 | OODA & Company | C | 2021 | 2024 |
| 156 | Oplado, Arnulfo B. | B | 2020 | 2024 |
| 157 | Oplas, Maria Criselda S. | B | 2020 | 2024 |
| 158 | Ortega, Dexter F. | C | 2020 | 2024 |
| 159 | Osorio, Natividad V. | B | 2022 | 2026 |
| 160 | Pabillon, Vergel Jr. E. | A | 2022 | 2026 |
| 161 | Pacumba, Jan Gariv M. | C | 2021 | 2025 |
| 162 | Padua, Randy M. | C | 2020 | 2024 |
| 163 | Paguio, Dumayas & Associates, CPAs | B | 2021 | 2025 |
| 164 | Paguio, Floyd C. | B | 2021 | 2025 |
| 165 | Paguio, Honorata L. | B | 2020 | 2024 |
| 166 | Panganiban, Emilio B., Jr. | C | 2021 | 2025 |
| 167 | Paño, Anthony D. | C | 2022 | 2025 |
| 168 | Paraiso, Irene Janet A. | A | 2020 | 2024 |
| 169 | Patriana, Lindy C. | B | 2021 | 2025 |
| 170 | Pellicer, Edwin M. | C | 2021 | 2025 |
| 171 | Piamonte, Renan A. | A | 2025 | 2029 |
| 172 | Plamenco, Christopher C. | C | 2024 | 2028 |
| 173 | Ponce, Richard Noel M. | C | 2021 | 2025 |
| 174 | Pore, Maria Veronica Andresa R. | C | 2020 | 2024 |
| 175 | Protacio, Christian A. | C | 2020 | 2024 |
| 176 | Punay, Mary Grace A. | A | 2021 | 2025 |
| 177 | Punongbayan and Araullo | A | 2020 | 2024 |
| 178 | Punzalan, Ernesto V. | B | 2021 | 2025 |
| 179 | Punzalan, Sharon V. | C | 2020 | 2024 |
| 180 | Quilab & Garsuta, CPAs | B | 2020 | 2024 |
| 181 | Quilab, Ana Mariae Michelle D. | B | 2020 | 2024 |
| 182 | Quilab, Rico P. | B | 2020 | 2024 |
| 183 | R.G. Manabat & Co. | A | 2025 | 2029 |
| 184 | R.S. Bernaldo & Associates | B | 2022 | 2026 |
| 185 | Radam, Redgienald G. | A | 2020 | 2024 |
| 186 | Ramon F. Garcia & Co. | B | 2020 | 2024 |
| 187 | Ramos, Bernalette L. | A | 2020 | 2024 |
| 188 | Raz, Joel M. | C | 2020 | 2024 |
| 189 | Reaño, Marites L. | B | 2020 | 2024 |
| 190 | Rebullido, Bienvenido II M. | C | 2020 | 2024 |
| 191 | Recto, Michelle Marie A. | B | 2021 | 2024 |
| 192 | Rentuma, Juneth A. | C | 2021 | 2025 |
| 193 | Ricaforte, Maricelle L. | C | 2020 | 2024 |
| 194 | Rivera, Jonathan G. | B | 2020 | 2024 |
| 195 | Rosales, Juanita L. | C | 2020 | 2024 |
| 196 | Roxas Tabamo & Co. | A | 2020 | 2024 |
| 197 | Sabino R. Dapat & Co. | B | 2021 | 2025 |
| 198 | Sabug, Ryan A. | B | 2020 | 2024 |
| 199 | Sagun, Orlando Romano N. | B | 2022 | 2026 |
| 200 | Salas, Vicky L. | A | 2020 | 2024 |
| 201 | Salvador, Wanessa G. | C | 2020 | 2024 |
| 202 | Salvio - Leonida Panganiban & Co. | C | 2021 | 2025 |
| 203 | Salvio, Rosemarie R. | C | 2021 | 2025 |
| 204 | Samonte, Lilibeth I. | C | 2020 | 2024 |
| 205 | Sanchez, Jerald M. | A | 2025 | 2029 |
| 206 | Santiago, Emmanuel C. | C | 2021 | 2025 |
| 207 | Santiago, Ian Carlo M. | C | 2023 | 2027 |
| 208 | Santiago, Jonavell B. | A | 2024 | 2028 |
| 209 | Santiago, Lloyd Y. | A | 2020 | 2024 |
| 210 | Sayson - Padua and Associates | C | 2020 | 2024 |
| 211 | Sicangco Menor Villanueva & Co. | C | 2021 | 2024 |
| 212 | Sicangco, Enrique M. | C | 2021 | 2024 |
| 213 | Simangan, Florizza C. | B | 2021 | 2025 |
| 214 | Siy, Kathleen Mary L. | B | 2020 | 2024 |
| 215 | Sombrito, Drake M. | C | 2022 | 2026 |
| 216 | Sta. Ana, Rivera & Co. | B | 2020 | 2024 |
| 217 | Suner, Maximo D. | C | 2021 | 2025 |
| 218 | Sycip, Gorres, Velayo & Co. | A | 2020 | 2024 |
| 219 | Tabag, Enrico D. | C | 2023 | 2028 |
| 220 | Tadeja, Ericson D. | C | 2021 | 2025 |
| 221 | Tagnia, Ortega & Partners | C | 2020 | 2024 |
| 222 | Tan, Lloyd T. | C | 2021 | 2025 |
| 223 | Tang, Jan Marcus A. | C | 2022 | 2026 |
| 224 | Tang, Yap and Co. | C | 2022 | 2026 |
| 225 | Tanguin, Shane Dave D. | C | 2021 | 2025 |
| 226 | Tayawa, Jose B. | C | 2020 | 2024 |
| 227 | Tayawa, Tolentino CPAs and Company | C | 2020 | 2024 |
| 228 | Toledana, Dexter DJ V. | A | 2022 | 2026 |
| 229 | Ty - Farma Angus Rentuma & Co. | C | 2022 | 2026 |
| 230 | Umale, Cristobal C. | C | 2020 | 2024 |
| 231 | Valdes, Abad and Company | B | 2022 | 2026 |
| 232 | Valenzuela, Ailene B. | B | 2020 | 2024 |
| 233 | Valerio, Enrique S. | C | 2021 | 2025 |
| 234 | Valerio, Valerio & Co. | C | 2021 | 2025 |
| 235 | Velasco Punzalan and Co. | C | 2020 | 2024 |
| 236 | Velasco, Nestor C. | C | 2020 | 2024 |
| 237 | Villanueva, Arlyn S. | C | 2021 | 2024 |
| 238 | Villanueva, Ma. Emilita L. | A | 2020 | 2024 |
| 239 | Villeta, Dionisio M. | C | 2020 | 2024 |
| 240 | Yap, Jacqueline O. | C | 2020 | 2024 |
| 241 | Yu Villar Tadeja and Co. | C | 2021 | 2025 |
| 242 | Yu, Anecito M. | C | 2020 | 2024 |
| 243 | Zabat, Jose Pepito III E. | C | 2020 | 2024 |
| Source: Securities and Exchange Commission Masterlist as of 31 August 2023 | ||||