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Cpa Representation

This document is a statement of representation from Atty. Luz Laureta-Balisong, an auditor, to the Cooperative Development Authority regarding her audit of the financial statements of the MOUNTAINSIDE PRIMARY MULTI-PURPOSE COOPERATIVE for the period ending December 31, 2017. The statement represents that the financial statements were prepared according to Philippine standards for cooperatives and her audit was conducted according to Philippine auditing standards. It also represents that Atty. Balisong is qualified and independent to perform the audit and does not have any conflicts of interest with the cooperative.

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366 views2 pages

Cpa Representation

This document is a statement of representation from Atty. Luz Laureta-Balisong, an auditor, to the Cooperative Development Authority regarding her audit of the financial statements of the MOUNTAINSIDE PRIMARY MULTI-PURPOSE COOPERATIVE for the period ending December 31, 2017. The statement represents that the financial statements were prepared according to Philippine standards for cooperatives and her audit was conducted according to Philippine auditing standards. It also represents that Atty. Balisong is qualified and independent to perform the audit and does not have any conflicts of interest with the cooperative.

Uploaded by

Cloudin Guitabao Catte-Gano
Copyright
© © All Rights Reserved
We take content rights seriously. If you suspect this is your content, claim it here.
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BALISONG LEGAL & ACCOUNTING SERVICES

STATEMENT OF REPRESENTATION

TO THE COOPERATIVE DEVELOPMENT AUTHORITY:

In connection with my examination of the financial statements of the MOUNTAINSIDE PRIMARY


MULTI-PURPOSE COOPERATIVE (PMPC) covering the period ended December 31, 2017 that
are herewith submitted to the Cooperative Development Authority, I hereby represent the following:

1. That said financial statements herewith attached are prepared and presented in accordance
with the Philippine Financial Reporting Framework for Cooperatives, taking into
consideration Cooperative laws, rules, regulations and principles;

2. That in the conduct of my audit, I adhered to the Philippine Standards on Auditing and the
Standard Audit System for Cooperatives (SASC) as required by the Cooperative
Development Authority;

3. That I am qualified as provided for in Section 8 of the Code of Professional Ethics for
Certified Public Accountants and Article 81 of R.A. No. 9520 (Cooperative Code of the
Philippines);

4. That I am fully aware of my responsibility as an independent auditor for the audit report
issued and attached to the financial statements and the sanctions to be bestowed on me for my
misrepresentations that I may have willingly or unwillingly committed;

5. That I nor any member of my immediate family do not have any direct or indirect financial
interest with the cooperative;

6. That I am not an employee nor an officer of a secondary cooperative or tertiary cooperative


of which this cooperative is a member;

7. That I am not an employee of the Cooperative Development Authority nor have I engaged an
employee of the CDA in the course of audit;

8. That I make representation in my individual capacity;

9. That I am a member of the Baguio - Benguet Chapter of the PICPA.

It is however, understood that my accountability is based on matter within the normal coverage of an
audit conducted in accordance with Philippine Standards on Auditing and the Standard Audit Systems
for Cooperatives.

Atty. LUZ LAURETA-BALISONG


Proprietor
CPA Cert. No 0090581
TIN No. 101-873-931-000
PRC/BOA Cert. No. 5649 until 12-02-2020
BIR No. 02-005688-001 until 03.09.2019
CDA NO. 1236 until 04.24.2020
PTR No. 3434637, January 4, 2018, La Trinidad, Benguet

March 19, 2018


Baguio City for La Trinidad, Benguet

IB 35 Betag, La Trinidad, Benguet/No. 67Purok 4 Bakakeng Norte, Bakakeng Brgy., 2600 Baguio Tel. No.
(074) 424-5984, Mobile No. 09398087662, email: luz_balisong@yahoo.com

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