For LARGE Size - Audit Report/Opinion
Asset Size - Above 20 Million Pesos
Employee Size - Above 200 Employees
Small, Medium, and Large enterprises are categorized by their scale of operations: small enterprises are typically owner-managed with limited staff and local reach; medium enterprises have more structured management, larger teams, and broader market presence; while large enterprises operate on a national or global scale with extensive resources, formal hierarchies, and high revenue.