SGV & Co. (SyCip Gorres Velayo & Co.) - This is a member firm of Ernst & Young)
http://www.ey.com/PH/en/HomeManabat Delgado Amper & Co. - This is formerly C.L. Manabat & Co. This is an affiliate of Deloitte Touche Tohmatsu (DTT).
Isla Lipana & Co. This is formerly Joaquin Cunanan & Co. This is an affiliate of PricewaterhouseCoopers (PWC)
Manabat Sanagustin & Co. This is formerly Laya Mananghaya & Co. This is an affiliate of KPMG
Punongbayan & Araullo
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