Arnulfo B. Oplado, CPA

4th Floor Cebu Kang Ha Bldg Cor Osmena Blvd and Lapu-Lapu Street, Cebu City

A3, Skylark Compound, J.C.Zamora St.,Parian,, Cebu City

Ernest Hordemann Building, University of San Carlos, Pelaez Street, corner Sanciangko Street, Cebu City

Ernest Hordemann Building, University of San Carlos, Pelaez Street, corner Sanciangko Street, Cebu City

University of San Carlos, Pantaleon del Rosario Street, Cebu City

School of Business and Economics, University of San Carlos, Pantaleon del Rosario Street, Cebu City

School of Business and Economics, University of San Carlos, Pantaleon del Rosario Street, Cebu City

School of Business and Economics, University of San Carlos, Pantaleon del Rosario Street, Cebu City

School of Business and Economics, University of San Carlos, Pantaleon del Rosario Street, Cebu City

School of Business and Economics, University of San Carlos, Pantaleon del Rosario Street, Cebu City

School of Business and Economics, University of San Carlos, Pantaleon del Rosario Street, Cebu City

School of Business and Economics, University of San Carlos, Pantaleon del Rosario Street, Cebu City

School of Business and Economics, University of San Carlos, Pantaleon del Rosario Street, Cebu City

School of Business and Economics, University of San Carlos, Pantaleon del Rosario Street, Cebu City

School of Business and Economics, University of San Carlos, Pantaleon del Rosario Street, Cebu City

School of Business and Economics, University of San Carlos, Pantaleon del Rosario Street, Cebu City

School of Business and Economics, University of San Carlos, Pantaleon del Rosario Street, Cebu City

School of Business and Economics, University of San Carlos, Pantaleon del Rosario Street, Cebu City

School of Business and Economics, University of San Carlos, Pantaleon del Rosario Street, Cebu City

School of Business and Economics, University of San Carlos, Pantaleon del Rosario Street, Cebu City

School of Business and Economics, University of San Carlos, Pantaleon del Rosario Street, Cebu City

RGT Management Services, Room 5 E.L. Osmeña Building, Pelaez Street, Cebu City

Executive Floor, Philippine Veterans Bank Bldg.,, Osmeña Boulevard, Cebu City

Sanciangko Street, Cebu City

B. Bandillo-Lapus and Company, Room 4 E.L. Osmeña Building, Pelaez Street, Cebu City