Composition of PIC:
Chairman:	Mr. David L. Balangue Chairman and Managing Partner, SGV & Co.
Members:	Mr. Wilfredo A. Baltazar Director, Technical Research, Manabat Delgado Amper & Co.
	Ms. Ma. Elenita B. Cabrera Member, Board of Accountancy
	Atty. Ma. Gracia Casals-Diaz Officer in Charge, Office of the General Accountant Securities and Exchange Commission
	Ms. Dalisay B. Duque Partner, Technical Group, Punongbayan & Araullo
	Ms. Ma. Concepcion Y. Lupisan Dean, College of Business, Entrepreneurship and Accountancy, Miriam College
	Mr. Ramon G. Opulencia Member, Financial Executives Institute of the Philippines (FINEX) Treasurer and Managing Director, Ayala Corporation
	Ms. Nenita Robles Faculty Member, College of Accountancy, Polytechnic University of the Philippines
	Ms. Ruby R. Seballe Audit Partner, Alba Romeo & Co.
	Ms. Editha O. Tuason Partner, Technical Standards, Isla Lipana & Co.
	Mr. Jose T. Valencia Audit Partner, Manabat San Agustin & Co.
	Ms. Normita L. Villaruz Managing Partner, Villaruz Villaruz & Co.