Statement of legal entity description

Pursuant to the Board of Accountancy Resolution No. 19, which was issued 19 July 2000, we are publishing this statement for the information of Web Site visitors.

At PwC, our purpose is to build trust in society and solve important problems. We’re a network of firms in 158 countries with over 250,000 people who are committed to delivering quality in assurance, advisory and tax services. Find out more and tell us what matters to you by visiting us at www.pwc.com.

"PwC" refers to the Philippines firm of Isla Lipana & Co. or, as the context requires, the network of member firms of PricewaterhouseCoopers International Limited, each of which is a separate and independent legal entity.

Isla Lipana & Co. is a professional partnership engaged in the practice of accountancy registered with the Philippine Securities and Exchange Commission (SEC) with registration number P000033957 as “Isla Lipana & Co. doing business under the names and styles of Isla Lipana & Co. and PricewaterhouseCoopers and/or PwC”. The Amended Articles of Partnership was issued by the SEC on 11 December 2019, according to entry No. 203673 of Volume XX, of the Day Book and duly recorded in Folio 82 Leaf No. 19 Inscription No. 30 Volume No. 19 of the Book of Partnership of the SEC.

PwC Philippines, specifically Isla Lipana & Co., is an accredited CPA partnership/firm in the practice of public accountancy by the Professional Regulation Commission with Accreditation No. 0142. Its latest renewal is valid until 14 November 2025.

Both Isla Lipana & Co. and PricewaterhouseCoopers and/or PwC are registered with the Department of Trade and Industry (DTI) as business names, firms, or styles.

PricewaterhouseCoopers Consulting Services Philippines Co. Ltd. Inc. is a professional partnership engaged in consulting services. It is duly registered with the Philippine Securities and Exchange Commission (SEC) on 5 May 2016 under SEC Registration No. PP201608569, executed under and in accordance with the Civil Code of the Philippines (RA. 386), approved on June 18,1949, and the Foreign Investments Act of 1991 (Republic Act No. 7042, as amended) approved on 13 June 1991.

PricewaterhouseCoopers Business Services Philippines Co. Ltd. is a professional partnership engaged in providing support services for the audit, tax and advisory practice. It is duly registered with the Philippine Securities and Exchange Commission (SEC) under SEC Registration No. PP201605337. The amended Articles of Partnership was issued by the SEC on 29 April 2016, according to Entry No. 197921 of Volume XIX of the Day Book and duly recorded in Folio 56 Leaf No. 112278 Inscription No. (3) Volume No. 2214 of the Book of Partnership of the Securities and Exchange Commission.

Cabrera & Company (formerly Cabrera, Lavadia & Associates) is a professional partnership engaged in the practice of law registered with the Philippine Securities and Exchange Commission (SEC) as "Cabrera & Company". The Amended Articles of Partnership was issued by the SEC on 5 July 2013, according to entry No. 194095 of Volume XVIII, of the Day Book and duly recorded in Folio 60 Leaf No. 76642 Inscription No. 3 Volume 1517 of the Book of Partnership of the SEC.