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GOOD MORAL CHARACTER FROM DISINTERESTED PERSON

To Whom It May Concern:

My name is ACQUILLES A. LAZARO, residing at 294 Bliss Tallungan, Reina Mercedes,


Isabela 3303, a Certified Public Accountant, active and in good standing member of
Philippine Institute of Certified Public Accountants. (PICPA)

This is to certify under oath that Mr. Eric Baccay is known to me as a colleague with
unending dedication and service to our profession with honesty and upright principles. I
have all the confidence that Eric is a good, upstanding, moral person, and he would be a
great choice to be added as one of the BIR Accredited Tax Agents in the Philippines.

Sincerely Yours;

Acquilles A. Lazaro
Independent Auditor

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