REPORT OF INDEPENDENT CERTIFIED PUBLIC ACCOUNTANTS

TO ACCOMPANY PHILIPPINE INCOME TAS RETURNS (FINAL)

_______________________
_______________________
(indicate complete address;
Should be same as in ITR)
We have examined the _______________ of___________________________ as at
____________________and ___________________________, and the related statements of
___________________________________ for the years ended. Our examinations were made in
accordance with generally accepted auditing standards and, accordingly, included such tests of the
accounting records and such other auditing procedures as we considered necessary in the
circumstances.
In
our
opinion,
_______________________________________________________
_______________________________________________________________________________
the financial statements referred to above present fairly the financial position of
____________________________as at _________________and________________________,
and the results of its operations for the years then ended, in conformity with generally accepted
accounting principles applied on a consistent basis.
Our examinations were made for the purpose of forming an opinion on the basic financial
statements taken as a whole. The supplement statement of cost of goods manufactured and
schedule of payments of advance sales tax and manufacturers sales tax for the year ended
__________________ (CY), required by the Bureau of Internal Revenue, are presented for the
purpose of additional analysis and are not a required part of the basic financial statements. The
information in such supplementary statement and schedule has been subjected to the auditing
procedures applied in the examination of the basic financial statements and, in our opinion,
_______________________________________________________________________________
_______________________________________________________________________________
is fairly stated in all material respects when considered in relation to the basic financial statements
taken as a whole.
In compliance with Revenue Regulations V-20, we are stating the following:
1. The taxes paid or accrued by the above company for the year ended_________ are shown
in the Schedule of Taxes and Licenses attached to the income tax return.
2. No partner or manager of our firm is related by consanguinity or affinity to the president,
manager or principal stockholder of the company.

__________________
(Date)

By:
__________________________
(Name of Partner/Manager)
CPA Certificate No. __________
PTR No. ___________________
Date of Issue, Place of Issue