Public Interest Entities

The Firm's roster of clients includes more than 200 public interest entities for which statutory audits have been carried out for 2010.

For purposes of our latest Transparency Report and to be consistent with regulatory requirements, we define public interest entities to include clients:

• that have issued securities listed for trading on an exchange
• with total assets of at least P50 million and with 200 or more shareholders who each hold at least 100 shares
• regulated companies such as banks, insurance companies, investment houses, securities broker/dealer, mutual fund, pre-need companies, or entities with secondary license
• that can be considered economically significant (i.e., entities with total assets exceeding P350 million or with total liabilities exceeding P250 million)
  

1.   AB Holdings Corporation
2.   Abacus Capital & Investment Corporation
3.   Abacus Securities Corporation
4.   Abundance Providers and Entrepreneurs Corp.
5.   Ace Hardware
6.   Albay Agro-Industrial Development Corporation
7.   Alliance Global Group, Inc.
8.   Amkor Technology Philippines Employees Cooperative
9.   Amon Trading Corporation
10.  Angeles Electric, Inc.
11.  Angeles Power Corporation
12,  Anglo Watsons Glass, Inc.
13.  Arthaland Corporation
14.  ASA Philippines Foundation, Inc
15.  Bacnotan Industrial Park Corporation
16.  Banco de Oro Unibank, Inc.
17.  Banco de Oro Unibank, Inc.
18.  Bank One Savings and Trust Corp.
19.  Bankard, Inc.
20.  BDO Armstrong Securities, Inc.
21.  BDO Capital and Investments Corp.
22.  BDO Insurance Brokers, Inc.
23.  BDO Leasing and Finance, Inc.
24.  BDO Leasing and Finance, Inc.
25.  BDO PCIB Securities, Inc.
26.  BDO Private Bank
27.  BDO Rental, Inc.
28.  BDO Securities Corp.
29.  BHI Holdings, Inc.
30.  Canlubang Golf and Country Club, Inc.
31.  CF Sharp Crew Management, Inc.
32.  City Savings Bank, Inc.
33.  Citystate Savings Bank
34.  Cleanway Technology Corporation
35.  Cocopalm Agri Group, Inc.
36.  Dedon Manufacturing Corporation
37.  DKT Philippines, Inc.
38.  Doosan Heavy Industries & Construction Corporation
39.  Dumaguete Cathedral Credit Cooperative
40.  Dunlop Slazenger Philippines, Inc.
41.  Eastbay Resorts, Inc.
42.  Eastwood Cyber One Corporation
43.  Eastwood Property Holdings, Inc.
44.  EBC Strategic Holdings Corp.
45.  ED & F Man Philippines, Inc.
46.  EIB Forex, Inc.
47.  EIB Securities, Inc.
48.  Emperador Distillers, Inc. 
49.  Empire East Land Holdings, Inc.
50.  Energizer Philippines, Inc.
51.  Enterprise Bank, Inc.
52.  Equitable Card Network, Inc.
53.  ETSI Technologies, Inc.
54.  Excel Unified Land Resources, Inc.
55.  Export & Industry Bank, Inc.
56.  Far Eastern University
57.  First Abacus Financial Holdings Corp. and Subsidiaries
58.  First Malayan Leasing and Finance Corporation
59.  First Tagum Rural Bank, Inc.
60.  First Union Plans, Inc.
61.  Forest Lake Manila South
62.  Fortune Life Insurance Co., Inc.
63.  Francisco Ortigas Securities, Inc.
64.  Fujimoto International Technology Corp.
65.  Getz Pharma (Phils.), Inc.
66.  Gilmore Property Marketing Associates, Inc.
67.  GPL Holdings, Inc.
68.  Great Pacific Life Assurance Corp
69.  Guevent Industrial Development Corporation
70.  Harbour Centre Port Terminal, Inc.
71.  Hardware Workshop
72.  Health Solutions, Inc.
73.  Henfels Investment
74.  Herma - Petrotrade Philippines, Inc.
75 .  Herma Shipping & Transport Corporation
76.  Herma Shipyard, Inc.
77.  Himlayang Pilipino Plans, Inc.
78.  Himlayang Pilipino, Inc.
79.  HMS Development Corp.
80.  Igloo Storage Complex Corporation
81.  Iligan Light & Power, Inc.
82.  Innodata XML Content Factory, Inc.
83.  Integrated Educational Corporation
84.  Inter-Asia Development Bank
85.  Investor Securities, Inc.
86.  IQOR Philippines, Inc. 
87.  Isla Bank (A Thrift Bank), Inc.
88.  JTK - Southern Visayas Property Holdings, Inc.
89.  JTKC Land, Inc.
90.  KBP Real Estate Corporation
91.  Koyo Manufacturing (Phils.), Inc.
92.  Lacson & Lacson Insurance Brokerage
93.  Legacy Homes, Inc.
94.  Liberty Insurance Corporation
95.  Life Bank Foundation, Inc.
96.  Lipa Bank, Incorporated (A Rural Bank)
97.  Lodestar Investment Holdings Corp.
98.  Madison Shopping Plaza
99.  Major Shopping Management Corp.
100. Mandurriao Star Corp
101. Manila Memorial Park
102. Manila Southern Associates
103. Manila Teachers Savings & Loan Association
104. Market Strategic Firm
105. Marketwatch Investment Company
106. MASS-SPECC Cooperative Development Center
107. MBMI Resources Philippines, Inc.
108. McArthur Mining, Inc.
109. McCormick Philippines, Inc.
110. Medco Holdings, Inc.
111. Megavia Corp.
112. Megawide Construction
113. Megaworld Cayman Islands
114. Megaworld Corporation
115. Megaworld Daewoo
116. Mercantile Stores Group, Inc
117. Metro Manila Shopping (MECCA)
118. MH Holdings, Inc.
119. Morrison Corporation
120. Multi Store Corp (Cebu)
121. Nabunturan Integrated Cooperative
122. Narra Nickel Mining and Development Corporation
123. National Confederation of Cooperatives
124. National Reinsurance Corporation of the Philippines
125. Negros Oriental 2 Electric Cooperative
126. New Marketlink Pharmaceutical
127. Nursery Care
128. Oakridge Properties, Inc.
129. Oceantown Properties
130. One Network Rural Bank, Inc.
131. Optimum Development Bank
132. Pacific Resins
133. Palm Tree Holdings
134. Peace Foundation, Inc.
135. Perdana Hotel, Inc.
136. Petrolift-Ocean Link Tankers, Inc.
137. Petroterminals Philippines Corporation
138. Philinak Industries, Inc.
139. Philippine Best Canning Corporation
140. Philippine Business Bank, Inc.
141. Philippine Business for Social Progress
142. Philippine Charter Insurance Corporation
143. Philippine Electricity Market Corporation
144. Philippine Gaming Management Corp.
145. Philippine Hydro (ph), Inc.
146. Philippine Opportunities for Growth, Inc.
147. Philippine Racing Club, Inc.
148. Phillips Seafood Philippines Corp.
149. Phoenix Petroleum Philippines, Inc.
150. Polar Property Holdings Corp.
151. Precos, Inc.
152. Premiere Development Bank
153. Pres. J.P. Laurel Bank
154. Prime Gaming Philippines, Inc.
155. Radiowealth Finance Corporation
156. Rappel Holdings, Inc.
157. RCBC Land, Inc.
158. RCBC Realty Corporation
159. RCBC Savings Bank
160. RD Corporation
161. RD Fishing Industry, Inc.
162. RD Tuna Ventures, Inc.
163. Remec Broadband Wireless International, Inc.
164. Resins Inc.
165. RI Chemical
166. Rizal Commercial Banking Corporation
167. Rural Bank of Makati
168. San Mateo Brothers
169. San Miguel Properties, Inc.
170. San Miguel Rengo Packaging Corporation
171. Sanford Marketing Corporation
172. Seaoil Philippines, Inc.
173. Shinryo (Philippines) Company, Inc.
174. Silliman University
175. SM Savings & Loans Association, Inc.
176. Smits, Inc.
177. Snow Mountain Dairy Corporation
17 8. Solid Group, Inc.
179. Solid Laguna Corporation
180. Solid Manila Corporation
181. Sonoma Premier Land, Inc.
182. South Sea Fishing Ventures Phils, Inc.
183. St. Martin of Tours Credit and Credit Cooperative
184. Star Appliance Center
185. Starworld Corporation
186. Strategic Holdings, Inc
187. Strategic Property Holdings, Inc.
188. Suntrust Home Developers, Inc.
189. Supercity Realty Development Corporation
190. Surplus Marketing Corp.
191. Tangiers Resources
192. Tao Commodity Traders, Inc.
193. Tao Corporation
194. Tarlac Electric, Inc.
195. Tarlac Power Corporation
196. The Discovery Leisure Company, Inc. 
197. The Orchard Golf & Country Club
198. Thunderbird Pilipinas Hotel and Resorts, Inc. 
199. Tosoh Polyvin Corporation
200. Travellers International Hotel Group, Inc.
201. Tridharma Marketing Corp
202. Tsukiden Electronics, Inc.
203. Tsuneishi Accommodation Cebu, Inc.
204. Udenna Corporation
205. Udenna Management and Resources Corporation
206. Union Bank of the Philippines
207. Union Properties, Inc.
208. Unionbank of the Philippines
209. Urbancorp Insurance Brokers, Inc.
210. Valle Verde Country Club, Inc.
211. Valle Verde Properties, Inc.
212. Valuegen Financial Insurance Company, Inc.
213. Vitarich Corporation
214. Woodridge Properties
215. Yamashin Cebu Filter Manufacturing Corporation
216. Zen Towers Corporation
217. Zeus Holdings, Inc.