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.

PwC is a network of firms in 157 countries with more than 195,000 people who are committed to delivering quality in assurance, tax and advisory services. 

"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 registered with the Philippine Securities and Exchange Commission (SEC) 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 15 August 2014, according to entry No. 195659 of Volume XVIII, of the Day Book and duly recorded in Folio 82 Leaf No. 19 Inscription No. 26 Volume 19 of the Book of Partnership of the SEC.

Isla Lipana & Co. is registered with Board of Accountancy / Professional Regulation Commission according to BOA / PRC Registration No. 0142, issued on 27 December 2013, effective until 31 December 2016.

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 (Philippines). Inc. (formerly PricewaterhouseCoopers Financial Advisors. Inc.), is a domestic affiliate of Isla Lipana & Co. It is duly registered with the Philippine Securities and Exchange Commission (SEC) on 6 May 1988 under SEC Registration No. 150976, pursuant to the provisions of Section 48 of the Corporation Code of the Philippines, Batas Pambansa Blg. 68 approved on 1 May 1980. The Amended Articles of Incorporation was issued by the SEC on 27 September 2013.  

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.  

For questions, please e-mail the Chairman and Senior Partner.