The Biggest Auditing Firms in the Philippines

SGV & Co. (SyCip Gorres Velayo & Co.) - This is a member firm of Ernst & Young)

http://www.ey.com/PH/en/Home

Manabat Delgado Amper & Co. - This is formerly C.L. Manabat & Co. This is an affiliate of Deloitte Touche Tohmatsu (DTT).

http://www.deloitte.com/view/en_PH/ph/about-us/community-involvement/2fbd92e5b3153210VgnVCM200000bb42f00aRCRD.htm

Isla Lipana & Co. This is formerly Joaquin Cunanan & Co.  This is an affiliate of PricewaterhouseCoopers (PWC)

http://www.pwc.com/ph/en

Manabat Sanagustin & Co. This is formerly Laya Mananghaya & Co.  This is an affiliate of KPMG

http://www.kpmg.com/ph/en/pages/default.aspx

Punongbayan & Araullo