REPUBLIC OF THE PHILIPPINES

COMMISSION ON AUDIT
Commonwealth Avenue, Quezon City, Philippines

AUDITOR’S DECLARATION OF INDEPENDENCE AND COMPLIANCE

WITH OTHER ETHICAL STANDARDS

As Team Member, I acknowledge my assignment which requires me to be part of the audit team
to conduct a financial audit of the Municipality of Pagsanghan, Samar for the financial year
ended December 31, 2019.

I declare that to the best of my knowledge, I know of nothing that might impair my independence
and impartiality on the Audit that will contravene the independence requirements and other
ethical standards of any applicable code of professional conduct in relation to the audit.

Responsibility to Update This Declaration

I understand that I am also responsible to make timely written notification in the event any other
circumstance arises during the course of this audit that might impair or appear to impair my
independence with respect to this audit.

LOUELA L. LANIBA Date:

Audit Team Member

Cluster/Regional Director’s Certification:

I have assigned the above staff to work on the stated audit and I am not aware of anything that
might impair her independence and impartiality and the competence of the Audit Team.

LITA A. ESTIL-DIEZ_ Date:

Regional Director
 REPUBLIC OF THE PHILIPPINES
COMMISSION ON AUDIT
Commonwealth Avenue, Quezon City, Philippines

AUDITOR’S DECLARATION OF INDEPENDENCE AND COMPLIANCE

WITH OTHER ETHICAL STANDARDS

As Team Member, I acknowledge my assignment which requires me to be part of the audit team
to conduct a financial audit of the Municipality of Pagsanghan, Samar for the financial year
ended December 31, 2019.

I declare that to the best of my knowledge, I know of nothing that might impair my independence
and impartiality on the Audit that will contravene the independence requirements and other
ethical standards of any applicable code of professional conduct in relation to the audit.

Responsibility to Update This Declaration

I understand that I am also responsible to make timely written notification in the event any other
circumstance arises during the course of this audit that might impair or appear to impair my
independence with respect to this audit.

ANNELIE T. VALENTIN Date:

Audit Team Member

Cluster/Regional Director’s Certification:

I have assigned the above staff to work on the stated audit and I am not aware of anything that
might impair her independence and impartiality and the competence of the Audit Team.

LITA A. ESTIL-DIEZ_ Date:

Regional Director
 REPUBLIC OF THE PHILIPPINES
COMMISSION ON AUDIT
Commonwealth Avenue, Quezon City, Philippines

AUDITOR’S DECLARATION OF INDEPENDENCE AND COMPLIANCE

WITH OTHER ETHICAL STANDARDS

As Team Member, I acknowledge my assignment which requires me to be part of the audit team
to conduct a financial audit of the Municipality of Pagsanghan, Samar for the financial year
ended December 31, 2019.

I declare that to the best of my knowledge, I know of nothing that might impair my independence
and impartiality on the Audit that will contravene the independence requirements and other
ethical standards of any applicable code of professional conduct in relation to the audit.

Responsibility to Update This Declaration

I understand that I am also responsible to make timely written notification in the event any other
circumstance arises during the course of this audit that might impair or appear to impair my
independence with respect to this audit.

JEROME R. BRIONES Date:

Audit Team Member

Cluster/Regional Director’s Certification:

I have assigned the above staff to work on the stated audit and I am not aware of anything that
might impair her independence and impartiality and the competence of the Audit Team.

LITA A. ESTIL-DIEZ_ Date:

Regional Director