Marcelino S. Banaria, CPAM.S. Banaria & Company Suite 201 Corporate Center Building, 948 Aurora Boulevard, Cubao, Quezon City, 1109 Metro Manila, Pilipinas
Joel C. Romano, CPA90, Redor Emerson and Company, Philippine Cooperative Center Building, Balete Drive, New Manila, Quezon City, 1112 Metro Manila, Pilipinas