| 2012 PENALTY FEES |
| |
FELLOW (FCPA) |
ASSOCIATE (ACPA) |
Accounting Technician) |
| ANNUAL SUBS |
2,200.00 |
2,050.00 |
520.00 |
| PENALTY |
1,100.00 |
1,025.00 |
260.00 |
| TOTAL |
3,300.00 |
3,075.00 |
780.50 |
| 2012 Practicing Certificate |
| Certified Auditor P11,200.00 |
| 2012 Memberfirm Fees |
| Member Firm Registration P500.00 |