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Josephine Adrienne A. Abarca
Vincent O. Abella
Emmanuel C. Alcantara
Carolina P. Angeles
Florante A. Aseron
Ladislao Z. Avila, Jr.
Bennette A. Daplas-Bachoco
Teresita M. Baes
David L. Balangue
Ma. Fides A. Balili
Marilou C. Bartolome
Ana Lea C. Bergado
Warren R. Bituin
Jessie D. Cabaluna
Mary Ann C. Capuchino
Aldrin M. Cerrado
Lucy L. Lim-Chan
Winston A. Chan
Emmanuel V. Clarino
J Carlitos G. Cruz
Romulo S. Danao, Jr. Ramon D. Dizon
Josephine H. Estomo
Rossana A. Fajardo
Belinda B. Fernando
Luis Jose P. Ferrer
Juanito A. Fullecido
Renato J. Galve
Martin C. Guantes
Arnel F. de Jesus
Catherine E. Lopez
Joselito E. Lopez
Alicia O. Lu
Aris C. Malantic
Cynthia A. Manlapig
Melinda Gonzales-Manto
Leonardo J. Matignas, Jr.
Marydith C. Miguel
Czarina R. Miranda
Manolito Q. Montes
Medel T. Nera
Cirilo P. Noel
Virginia T. Obcena
John Nai Peng C. Ong
Jose A. Osana
Feliza A. Peralta
Maria Veronica Andresa R. Pore
Noel P. Rabaja
Mildred R. Ramos
Haydee M. Reyes
Roman Felipe S. Reyes
Washington A. Roqueza
Jaime F. del Rosario
Ruben R. Rubio
Maria Vivian G. Cruz-Ruiz
Michael C. Sabado
Vicky B. Lee-Salas
Gemilo J. San Pedro
Fabian K. delos Santos
Veronica A. Santos
Gerard B. Sanvictores
Aileen L. Saringan
Rebecca G. Sarmenta
Jose Joel M. Sebastian
Protacio T. Tacandong
Mark Anthony P. Tamayo
Henry M. Tan
Wilson P. Tan
Joel L. Tan-Torres
Antonette C. Tionko
Narciso T. Torres, Jr.
Bella B. Valdez
Maria Madeira R. Vestil
Ma. Victoria A. Villaluz
Wilfredo U. Villanueva
Rafael C. Vinzon
Betty C. Siy-Yap
Jose Pepito E. Zabat III
Davee M. Zuņiga

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Partners and Principals

Josephine Adrienne A. Abarca

Vincent O. Abella
Vince is a Principal in the Risk and Technology Services Group and was the head of the Human Resources Group until early 2003. He counts human capital services and change enablement as his areas of expertise. He is a BS Management major, graduating from the Ateneo de Manila University in 1984. He obtained his MBA from Columbia University Graduate School of Business in New York in 1989. Vince is a member of the Rotary Club of Makati West and the Columbia Club of the Philippines.

Emmanuel C. Alcantara
Tax Services Co-Head and Market Circle 4 Head
Mannie was promoted to Principal in 1990 and is presently the Co-Head of the Tax Division. He specializes in the following areas: general tax advisory, cross-border transactions, transfer pricing, corporate organization and reorganization, individual and corporate tax planning, tax advocacy works, and registration of incentives. He graduated from the University of the East in 1974 with a Bachelor of Science degree in Business Administration, major in Accounting. He completed his Bachelor of Laws at San Beda College in 1979. Mannie has attended several training programs both in the Philippines and abroad, including the Management Development Program of the Asian Institute of Management in 1989. He is the past president of the Rotary Club of Makati Greenbelt and is a member of the Management Association of the Philippines, the Legal Management Association of the Philippines, and the Integrated Bar of the Philippines.

Carolina P. Angeles

Florante A. Aseron
Ante joined SGV as a junior auditor in 1970 after graduating from the University of Sto. Tomas with a degree in Commerce. He attended the Management Development Program of the Asian Institute of Management in 1980. A recipient of the SGV Special Award for outstanding performance in practice development in 1982, Ante was assigned to a correspondent firm in Saginaw, Michigan, USA, in 1983-1984. Ante became a Partner in the Assurance and Advisory Business Services division in 1985, specializing in the commercial services, manufacturing, communications and entertainment, and real estate industries. He is a former president and member of Board of Directors of the Philippine Institute of Internal Auditors and former president of the UST College of Commerce Alumni Association.

Ladislao Z. Avila, Jr.
Ladis is a licensed CPA. He joined SGV as staff auditor in 1985 and was admitted to the Partnership in July 2003. His areas of expertise include the audit of manufacturing and service organizations, and financial and operations management. He graduated cum laude with a Bachelor of Science degree in Business Administration and Accountancy from the University of the Philippines in 1985. He received a Plaque of Merit from the Professional Regulations Commission for placing 4th in the 1985 CPA Board Examination. Ladis is a member of the Philippine Institute of Certified Public Accountants.

Bennette A. Daplas-Bachoco
Bennette became a Partner in the Assurance and Advisory Business Services division in 2003. She specializes in audit services in accordance with Philippine and US generally accepted auditing standards, initial public offerings, due diligence review, and acquisition audits for companies. A CPA, Bennette earned her degree in Business Administration and Accountancy from the University of the Philippines and her Master’s degree in Business Management from the Asian Institute of Management. She was also an exchange student in the Copenhagen Business School in 1999. Bennette is affiliated with the Philippine Institute of Certified Public Accountants.

Teresita M. Baes
Tess is a CPA and a Partner in the Assurance and Business Advisory Division. She graduated cum laude from the University of the East with a BS degree in Business Administration. She also attended the Management Development Program of the Asian Institute of Management. Tess’ expertise is in the audit of companies in the manufacturing, semiconductor, retail, and power industries. Tess has been a Partner since 1994. She is a member of the Philippine Institute of Certified Public Accountants.

Ma. Fides A. Balili
Daks joined SGV in 1980 and has been a Principal in the Tax Services group since 1993. She is currently the chair of the People First Committee. Among her areas of expertise are corporate organizations and reorganizations; corporate registrations; mergers and acquisitions; cross-border transactions; estate planning; investment incentives; Special Economic Zones; and the power, infrastructure, real estate, and construction industries. She is a Bachelor of Arts degree holder, major in English, graduating from St. Scholastica's College in 1975. Daks completed her Bachelor of Laws at the University of the Philippines in 1979. She is a member of the Integrated Bar of the Philippines as well as of the European Chamber of Commerce of the Philippines.

Marilou C. Bartolome

Ana Lea C. Bergado

Warren R. Bituin
Warren handles major security projects for companies in the telecommunications, financial services, airline, manufacturing, energy and utilities, and retail and distribution industries. He is a CPA and a graduate of the University of the Philippines. He attended the Management Development Program of AIM. He is a Certified Information System Auditor, Certified Information Security Professional and a Certified Information Systems Manager.

Jessie D. Cabaluna
Jessie was admitted to the Partnership in 1997. She has led or managed engagements that consist of a number of special jobs such as due diligence review, initial public offerings (IPOs), mergers, acquisitions and consolidations and systems review. Jessie is a graduate of University of La Salle, holding a Bachelor of Science degree in Commerce, major in Accounting. She attended the Management Development Program of the Asian Institute of Management in 1988 and System Analysis and Programming courses at the Institute of Advance Computer Technology (I/ACT). Jessie handles real estate and energy and utilities, and is the Partner in charge of SGV Bacolod. She plays an active role in the Philippine Institute of Certified Public Accountants (PICPA) as the Special Assistant to the President, and the National Chair of the CPE on the Road Committee.

Mary Ann C. Capuchino
Me-ann, a Partner in the Tax Services division, has managed various tax services such as tax due diligence reviews, tax acquisitions and audits. She has performed tax compliance reviews for companies in the insurance, pre-need, telecoms, and manufacturing industries. She has also done tax planning and outsourcing, and tax consultancy work for diverse industries. Me-ann is a member of the Philippine Institute of Certified Public Accountants (PICPA), and was awarded the PICPA Presidential Award for Professional Development in 1998. She graduate magna cum laude from the Colegio de San Juan de Letran with a Bachelor of Science degree, major in Accounting.

Aldrin M. Cerrado
Aldrin became a Partner in the Assurance and Business Advisory Division in 2003. He joined the Firm in 1991 after graduating with a BS Commerce degree, major in Accounting, from the University of Sto. Tomas. Aldrin has a Masters in Business Management, graduating with distinction from the Asian Institute of Management. For the past 13 years, Aldrin has serviced a wide array of clients, from construction companies to telecommunications, to real estate developers, pharmaceutical and chemical companies, and consumer products and computer-related industries. He is the vice president for professional development of the Philippine Institute of Certified Public Accountants-Southern Metro Manila Chapter, and member of the Philippines-France Business Council.

Lucy L. Lim-Chan
Lucy has been with the Firm for over 10 years, and was admitted to the Partnership in 2003. She has managed engagements with clients in the real estate, service, and manufacturing industries, and specializes in regular audit, due diligence reviews, bond offerings, and rehabilitation work. Lucy was a member of the team that was honored with the SyCip Award for project quality in 1996. She also received the PICPA Young Achiever Award in Public Practice in 2003. Lucy holds a Master in Management degree from the Asian Institute of Management, and obtained her Bachelor of Science degree in Business Administration and Accountancy magna cum laude from the University of the Philippines. She placed 16th in the 1992 CPA Board Exams.

Winston A. Chan
Winnie is a CPA and a Certified Information Systems Auditor. He specializes in project risk management, strategic IT planning, review of enterprise resource planning (ERP) and business process integrity, ERP and custom systems implementation, IT management controls, and enterprise security. He also specializes in computer-assisted audit techniques and business analytics. He has led engagements with companies in the telecommunications, financial services, manufacturing and distribution, retail, and property development and management industries. Winnie holds a Bachelor of Science degree in Commerce, major in Accounting, from the Colegio de San Juan de Letran. He has attended the Management Development Program of the Asian Institute of Management. He is a member of the Philippine Institute of Certified Public Accountants and the Information Systems Audit and Control Association (ISACA) of the USA.

Emmanuel V. Clarino
Manny became a Partner in the Assurance and Advisory Business Services division in 1992, where he specializes in serving clients in the trading, manufacturing, real estate, construction, stockbrokerage, utility, services, and recreation industries. He has a Bachelor of Arts degree in Political Science from the University of the Philippines and a Bachelor of Science degree in Business Administration, major in Accounting, from the Philippine School of Business and Administration. He placed 14th in the 1974 CPA Board Exam and completed his MBA from UP in 1981. At present, he is president of the UP Alpha Phi Omega Alumni Association and serves as auditor and director of the Philippine National Red Cross-Kalookan Chapter. He was a member of the Board of Directors of the Philippine Institute of Certified Public Accountants-North and the Kalookan Chamber of Commerce.

J. Carlitos G. Cruz
Assurance and Advisory Business Services Head
Itos joined SGV in 1981 and was admitted to the Partnership in 1995. He is a licensed CPA specializing in power generation, oil and gas, energy, chemicals, and utilities. He graduated from the University of Sto. Tomas in 1981 with a Bachelor of Science degree in commerce, major in accounting. In 1999, Itos was recognized by UST as one of the Outstanding Alumni in Public Accounting. He is a member of the PICPA, the Philippine Petroleum Club, and the Board of the Directors of the Petroleum Association.

Romulo S. Danao, Jr.
Rommie is a lawyer and a CPA. He is also a registered Barrister and Solicitor in Victoria, Australia. He provides various tax services to local and multinational companies, with transfer pricing and international tax as his areas of expertise. He is the Head of the Transfer Pricing Group and the Country Leader of the International Tax Services of the firm. He graduated with a bachelor degree in Commerce, major in Accounting, from the University of Sto. Tomas in 1984 and completed his bachelor of laws at the Ateneo de Manila University in 1989. In 1991, he completed his Continuing Law Education at the University of Melbourne in Australia. In 2000, he obtained his Master of Laws (Taxation Focus) from the University of Sydney in Australia. A fellow of the Taxation Institute of Australia, Rommie is also a member of the Law Society of N.S.W. in Australia, PICPA, and the Integrated Bar of the Philippines.

Ramon D. Dizon
Mon has been with the Firm for 20 years, and was admitted to the Partnership in 1995. He has led in the audit engagements of financial service institutions, and companies in the telecommunications, pharmaceutical, and manufacturing industries, as well as international nonprofit organizations. A specialist in management controls and audit risks, he also conducts compliance reviews, purchase investigations, public offerings of shares, and operations reviews. Mon is a cum laude accounting graduate of the Polytechnic University of the Philippines. He was a University Scholar and was awarded as the Most Outstanding Accounting Student and Most Outstanding Alumnus in 1997 and again in 1999. He obtained his MBA from the Asian Institute of Management.

Josephine H. Estomo
Jo is a CPA and a Partner in Assurance and Business Advisory. She received her Bachelor of Science degree in Business Administration and Accountancy from the University of the Philippines. Jo attended the Management Development Program of the Asian Institute of Management in 1996. From 1998 to 2001, she was head of the audit methodology support team. Jo has extensive experience in audit and financial due diligence reviews of some of the largest companies in the Philippines, enhanced further by a stint at the Andersen office in St. Charles, Illinois, USA as part of the Worldwide Audit Methodology Implementation Team.

Rossana A. Fajardo
Rosing is a Partner in the Risk Technology Services division, specializing in process and IT systems reviews, ERP integrity reviews, and communications review assurance. She graduated cum laude from the University of St. La Salle in Bacolod with a Bachelor of Science degree in Accounting. Rosing is also a CPA. In May 2001, she completed the Executive MBA Program of the Asian Institute of Management as a Firm scholar. She obtained her certification as Information Systems Auditor in the US in 1992. Her professional affiliations include the Philippine Institute of Certified Public Accountants and the Information Systems Audit and Control Association.

Belinda B. Fernando

Luis Jose P. Ferrer
Luis is a CPA and a lawyer. He earned his Bachelor of Science degree in Business Administration and Accountancy and Bachelor of Laws degree from the University of the Philippines. Prior to joining SGV as an executive of the Tax Division in 1998, Luis worked with the Philippine Women’s University, the Republic Planters Bank (now May Bank), the Bureau of Internal Revenue, the Court of Tax Appeals, and the National Power Corporation. He trained in the Arthur Andersen (AA) Manager’s School in Illinois, USA; the AA Experienced Senior School in Phuket, Thailand; and the Intrados Group in Washington D.C., USA. He was admitted to the Partnership in In the same year, he received the SGV Special Award for Tax Advocacy. His business affiliations include the Integrated Bar of the Philippines and the Philippine Institute of Certified Public Accountants.

Juanito A. Fullecido
Johnny is a Partner in the Assurance and Advisory Business Services division. He is a Commerce graduate of Notre Dame University and holds a Master’s degree in Management from the Asian Institute of Management. A CPA, Johnny has over 30 years of experience in financial audits, due diligence reviews, and other accounting and financial services in industries such as manufacturing, energy (mining and power), semiconductor, electric construction, real estate, and pharmaceuticals, among others. He has extensive experience in servicing businesses registered with the Philippine Economic Zone Authority and the Board of Investments.

Renato J. Galve
Rene is a Partner in the Assurance and Business Advisory Division, a position he has held since Since joining the Firm, Rene has been largely involved in assurance and consulting work for banks and financial institutions. He has also assisted clients in accounting and control systems design, due diligence reviews, and corporate restructuring. He also specializes in tax issues of financial transactions and products such as securitization, derivatives, and securities lending. A second placer in the 1978 CPA Exams, Rene graduated cum laude from the University of the East with a Bachelor of Science degree in Business Administration. He completed his MBA at the Pacific Rim Bankers Program in the University of Washington.

Martin C. Guantes

Arnel F. de Jesus
Arnel leads engagements with clients in the insurance and pre-need, health maintenance, manufacturing, and telecommunications industries. He graduated from the University of the Philippines with a Bachelor of Science degree in Business Administration and Accountancy and placed 15th in the 1980 CPA Board Exams. He has also completed the Management Development Program of the Asian Institute of Management and was admitted to the Partnership in 1995.

Catherine E. Lopez

Joselito E. Lopez

Alicia O. Lu

Aris C. Malantic

Cynthia A. Manlapig
In 1989, Cynthia became a Partner in the Assurance and Business Advisory Division under the Business Consulting Division. Her specialization includes computation of company values, financial advisory assistance, financial restructuring and planning, privatization studies, project feasibility studies, systems (accounting, reporting, and budgeting), and management/operations audit. She has handled engagements for clients in the real estate, construction and engineering consulting, hotel, telecommunications, finance, trading, and manufacturing industries. Cynthia graduated cum laude from the University of the Philippines with a Bachelor of Science degree in Business Administration and Accountancy. She was the top graduate of the Master of Business Administration program which she completed in the same university. A CPA, Cynthia was the president of the Southern Region Chapter of the Philippine Institute of Certified Public Accountants from 1994-1995. She has also taken leadership roles in various capacities in the Philippine Association of Management Accountants. Cynthia has served as course coordinator and lecturer for client seminars on controllership and corporate finance.

Melinda Gonzales-Manto
Linda is a Partner in the Assurance and Advisory Business Services division. She specializes in serving clients in the manufacturing, food processing and distribution, retail, technology, steam power generation, and agribusiness industries. A CPA, Linda obtained her Bachelor of Science degree in Business Administration from the Philippine School of Business Administration. She attended the Management Development Program of the Asian Institute of Management and took up computer training at the Institute of Advanced Computer Technology. Linda worked with the Cincinnati Office of Arthur Andersen & Co. from September 1986 up to February 1988 in line with the Firm’s on-the-job training program.

Leonardo J. Matignas, Jr.
Leo is a Partner in the Risk Technology Services division. A CPA, Certified Internal Auditor, and Certified Fraud Examiner, Leo specializes in business fraud investigation services, risk and process review engagements, internal audit outsourcing, and internal audit consulting for companies in the banking, manufacturing, telecommunication, government, and retail industries. He graduated magna cum laude from San Sebastian College with a Bachelor of Science degree in Commerce. He also received the PICPA Academic Excellence Award and the Golden Stag Award, the highest award given to a graduating student. Leo took the Management Development Program of the Asian Institute of Management and was a certified instructor for Arthur Andersen's management development course. He is an active member of PICPA and the Institute of Internal Auditors. He is also a founding member and current president of the Association of Certified Fraud Examiners-Philippine Chapter. Leo joined SGV in 1982 and became a Partner in 1995.

Marydith C. Miguel
Dolly joined the Firm in 1985 and was admitted to the Partnership in 2002. Her 19-year experience in audit and business advisory services further strengthen the Firm's reputation as the premier auditing firm. Known for her extensive proficiency in audit processes, excellent people skills, and keen sense of professionalism in handling clients, she is always tapped to undertake key client engagements, particularly in the real estate, telecommunications, and manufacturing industries. A Certified Public Accountant, she obtained a degree in Business Administration from the University of the East, graduating cum laude. She was an SGV scholar at the Asian Institute of Management where she obtained her Master in Management degree in 1996. She served as Director/Secretary of the Philippine Institute of Certified Public Accountants-Western Metro Manila Chapter in 1999, 2001, and 2002.

Czarina R. Miranda

Manolito Q. Montes
Lito graduated cum laude in college in 1976 and passed his CPA examination on the same year. He joined the Firm in 1976 immediately after taking his CPA Board Examination. Lito was a recipient of the SyCip Award in 1985, the highest award given by SGV to a staff who excels in the field of the public accounting and client service. He attended the Management Development Program of the Asian Institute of Management in 1984, worked as audit manager in the Arthur Andersen offices in Hong Kong and Charlotte, West Virginia, USA in 1986 and 1987-1988, respectively. Lito is currently a Partner in the Audit and Business Advisory Division.

Medel T. Nera
Risk Advisory Services Head and Market Circle 1 Head
Ding has more than 26 years of professional experience with SGV & Co. He is a Senior Partner and Head of the Risk and Technology Services Division. He is responsible for the overall management of the division whose services include IT risk management and assurance, enterprise security, enterprise system management services, internal audit services, enterprise risk management, treasury risk solutions, change enablement and human resources consulting, business fraud and investigation services, business process improvement; IT implementation projects and supply chain. He is likewise a member of the management and operations committees, the Firm’s governing bodies. His career in SGV started in the audit division upon graduation from the Far Eastern University (FEU), rising through the ranks and becoming a Partner in 1989. His audit experience includes a stint in the United States for two years. Ding also was a professorial lecturer at the U. P. College of Business Administration and at the Pasig Catholic College in Pasig City. He is a member of the Philippine Institute of Certified Public Accountants (PICPA) and the Management Association of the Philippines (MAP), where he served as chairman of the MAP’s Nomination and Election Committee in 2002. He was also formerly a Rotarian and a member of the American Chamber of Commerce in the Philippines. He has an MBA degree, major in International Business and Finance, from the New York University (Stern School of Business). He attended the International Management program of Manchester Business School in the United Kingdom, as part of Stern’s exchange program with other MBA schools.

Virginia T. Obcena
Professional Practice Director and Quality & Risk Management Officer
Gie is a CPA and a Partner in the Assurance and Business Advisory Division. She graduated magna cum laude from the University of the East with a degree in Business Administration and obtained her MBA from the University of the Philippines. She worked in New York for almost two years with one of the biggest US accounting firms. Gie has a broad base of experience in financial and accounting standards, audit work and training. She started and grew the Business Process Outsourcing-Finance Operations practice of the Firm. She sits in the Management Committee and Operations Committee of the Firm. Gie has been a Partner since 1987.

John Nai Peng C. Ong

Jose A. Osana
Joey has been a Partner in the Firm’s Tax Services division since 1990. He has led engagements with clients in the power generation, telecommunications, real estate, airline, banking and financial services industries. Joey holds a Bachelor of Laws degree (Order of the Purple Feather) from the University of the Philippines. He graduated magna cum laude from the University of the East, with a Bachelor of Science degree in Business Administration.

Feliza A. Peralta
Lizette joined SGV's Tax Services division in 1986 after graduating summa cum laude from the University of the Philippines, with a Bachelor of Science degree in Business Administration and Accountancy. On her graduation, she received the Most Outstanding University Graduate (Female Category) award in addition to being class valedictorian. She also placed second in the May 1986 CPA Board Examinations. She later obtained her MBA from the Wharton School of the University of Pennsylvania with a dual major in Finance and Strategic Management. At Wharton, she graduated with distinction and was cited as a Palmer Scholar, an award given only to the top 5% of the graduating class. After graduate studies, she worked briefly for Bechtel Enterprises doing project finance and development work in San Francisco, Hong Kong, and Manila. She rejoined SGV in September 1998 as a Partner in the Tax Compliance Group, specializing in tax compliance and audits, tax litigation support services, tax due diligence reviews, and tax planning and advisory.

Maria Veronica Andresa R. Pore

Noel P. Rabaja
Noel joined SGV in 1992 and was promoted to Partner in 2002. His areas of expertise include tax compliance review, due diligence review (tax matters), and modeling of tax impact under alternative structures (for mergers, acquisitions, and initial public offerings). His clients are from the telecommunication, energy and utilities, real estate, and manufacturing industries, among others. He has written tax articles in both national and international publications and has taught courses on taxation to various clients. He graduated cum laude in 1991 from the University of the Philippines, with a Bachelor of Science degree in Business Administration and Accountancy. He placed first in the 1992 CPA Board Examinations. Noel received the SGV Special Award in 2000 and the SyCip Award in 2001. He is a member of PICPA.

Mildred R. Ramos
Transaction Support Services Head and Market Circle 3 Head

Haydee M. Reyes

Roman Felipe S. Reyes
Vice Chair for Industries and Market Circle 2 Head
Manny has been a Partner in the Assurance and Advisory Business Services division since 1984. His clients consist of companies engaged in utilities and power generation, port services, land transport, broadcasting, real estate, and oil refinery. He is also the president of the Knowledge Institute and Head of the Japan Business Services of SGV. From 1976 to 1979, he worked at Ernst & Whinney in New York as a supervisor. Manny has an MBA in Finance from the University of Detroit, Michigan and completed his undergraduate degree in Accounting at San Beda College, Manila. He is a CPA. His professional affiliations are with the Bulacan Kaunlaran Foundation, Inc., where he is president; the Philippine Institute of Certified Public Accountants-Bulacan Chapter, where he was former president; the Rotary Club of San Juan North; San Beda College Alumni Association Foundation; Philippines-Japan Society; Makati Business Club; and Management Association of the Philippines.

Washington A. Roqueza
Wash is a Principal in Risk and Technology Services specializing in logistics/supply chain, operations, cost, quality, and business risk management. He was the practice leader for the Supply Chain service line of Arthur Andersen in the ASEAN region. Wash obtained his BS Industrial Engineering and MBA from the University of the Philippines and his Masters in Engineering Management from Northwestern University, USA. He has attended and conducted a number of the Arthur Andersen courses in logistics and operations management in the United States, Europe, and Asia Pacific.

Jaime F. del Rosario
Jimmy has been with SGV since 1982. He was admitted to the Partnership in 2000. He is a licensed CPA specializing in the audit of the mining, agricultural, and manufacturing industries. He obtained a Bachelor of Science degree in Business Administration, major in Accounting, from the University of the East and has attended a number of local and foreign training programs. Jimmy has held leadership positions in various business and civic organizations: he was the president-elect of the PICPA-Davao City Chapter, and the vice president for professional and service ventures of the Davao City Chamber of Commerce and Industry, Inc., among others.

Ruben R. Rubio
Ruben has been a Principal in Tax and Business Advisory Services since 1989. Ruben is primarily involved in the review of the compliance of companies with tax laws, rules, and regulations. He also performs the role of Independent Certified Public Accountant before the Court of Tax Appeals. Ruben received the SyCip Award in 1987 for his efforts in the development and conceptualization of tax audit. He was one of the pioneers of the Tax Compliance Group. Ruben obtained his Bachelor of Science degree in Business Administration, major in Accountancy, from the University of the East and Masters in Business Management from the Asian Institute of Management. He was named Most Outstanding CPA for Professional Development by the Philippine Institute of Certified Public Accountants in 1998. Ruben was also the recipient of three PICPA Presidential Awards for the accomplishments of the taxation committee, among others.

Maria Vivian G. Cruz-Ruiz
Vivian is a Partner in the Assurance and Advisory Business Services division. She joined the Firm in 1989 after graduating cum laude from the University of Santo Tomas with a Bachelor of Science degree in Commerce. A CPA and a member of the Philippine Institute of Certified Public Accountants, Vivian handles some of the Firm's largest audit accounts in the utilities, real estate, media, services, telecommunications, and manufacturing industries. Vivian was the recipient of the SyCip Award in 2000.

Michael C. Sabado

Vicky B. Lee-Salas
Vicky’s main concentration has been in the financial services industry, focusing on business planning, and financial and operational audits. She also plans and conducts internal control reviews of companies from a broad range of industries. Vicky has been with the Firm for over 10 years and was admitted to the Partnership in 2003. She holds a Bachelor of Science degree in Business Administration. She obtained her Masters in Business Administration degree, major in Finance, from the Asian Institute of Management. She has also completed the Pacific Rim Bankers Program of the University of Washington.

Gemilo J. San Pedro
Miles is a CPA and a Partner in the Assurance and Advisory Business Services division. He received his Bachelor of Science degree in Commerce, major in Accounting, from the Rizal Memorial Colleges. His earned a Masters in Business Administration degree from the New York University Graduate School of Business Administration. From 1992 to 1998, Miles was the head of the SGV Cebu office, which provides assurance, business consulting, tax, and other services to the islands of Cebu, Leyte, Bohol, Samar, and the province of Negros Oriental. Miles specializes in providing attest and business advisory services to companies in the power generation, manufacturing, semiconductor, telecommunications, and retail industries.

Fabian K. delos Santos
Fame brings to the partnership a deep knowledge of tax laws and regulations and 15 years of valuable experience in handling tax compliance, as well as PEZA and BOI tax-related, engagements. He is a CPA / lawyer. He obtained his bachelor of science in business administration degree, major in accountancy, from the New Era University in 1989. He placed 6th in the CPA examinations. A San Beda Law School graduate, he passed the bar examinations in 2000.

Veronica A. Santos
Ronnie is a Principal in Tax and Business Advisory Services. She specializes in international and e-commerce taxation, and assists clients in addressing tax issues relating to project finance, securitization, corporate reorganizations, corporate acquisitions, cross-border investments, and debt/equity/hybrid financial instruments. Ronnie is a magna cum laude graduate of UP Diliman, holding a Bachelor of Science degree in Economics. She obtained her Bachelor of Laws degree also from UP Diliman, and was honored with the Dean’s Award for Academic Excellence. She also holds a Master of Laws degree from the New York University’s School of Law.

Gerard B. Sanvictores
Partner in Charge of Human Resources
Gerry joined SGV in 1978 and was promoted to Partner in 1990. He is currently the Partner in charge of the Human Resources Group. A licensed CPA, Gerry specializes in financial assurance and advisory services, corporate finance advisory, and investment project packaging and development. He is a De La Salle University graduate, with a Bachelor of Science degree in Commerce, major in Accounting and a Bachelor of Arts degree in Philosophy and Letters. He received the SyCip Award in 1989. He is an officer of a number of business organizations: secretary-general of the Philippines-Japan Economic Cooperation Committee, vice president of the Philippines-Japan Society, Inc., and director of the Philippines-Japan Friendship Foundation, Inc., among other. He is also a member of the Australian-New Zealand Chamber of Commerce.

Aileen L. Saringan
Ai-ai is an audit Partner with 15 years of experience in audit and business advisory services which has been further enriched by a stint at Arthur Andersen’s London office where she worked for a year in the technology, media and communications industry. Ai-ai joined the Firm in 1987 after graduating magna cum laude from the Polytechnic University of the Philippines. She passed the CPA board examinations the following year. In 1998, the Firm sent her to the Asian Institute of Management to participate in AIM’s Management Development Program. Ai-ai is now the Partner in charge of the SGV Baguio branch.

Rebecca G. Sarmenta

Jose Joel M. Sebastian
Joel is a Partner in the Assurance and Advisory Business Services division. He specializes in serving clients in the retail, telecommunications, port management, and shipping industries and in coordinating with the Philippine Export Zone Authority. A CPA, he started his career in the Firm in 1984 after graduating from the De La Salle University with a degree in Commerce, major in Accounting. In 1989, he joined private industry and worked and lived briefly in the United States. Upon his return to the Philippines in 1993, he rejoined SGV as a supervisor. In 1996, he completed the Accelerated Development Program of the Australian Graduate School of Management at the University of New South Wales. He became Partner in 1999 and was in charge of the Cebu and Bacolod branch offices from 1999 to 2003.

Protacio T. Tacandong
Chief Finance and Administrative Officer and Head of Branches
In addition to being Chief Knowledge and Practice Management Officer, Cocoy is the coordinating Partner of all SGV branch offices. He received his Bachelor of Science degree in Commerce from the University of San Carlos in Cebu City and, as a Firm scholar, his Masters in Management degree from the Asian Institute of Management. In 1978, Cocoy received the coveted SyCip Award for his exemplary performance as Officer in-charge of the SGV Iligan Branch. He held various positions in Mindanao-based organizations such as regional governor for Southeastern Mindanao of the Philippine Chamber of Commerce and Industry, vice chair of the Mindanao Committee of the Philippine Business for Social Progress, member of the Mindanao Business Council, president of the Davao City Chamber of Commerce and Industry, member of the Regional Fund Management Committee of the Department of Trade & Industry-Region Xl, national director for Southern Mindanao of the Philippine Institute of Certified Accountants (PICPA), president of the Davao City Chapter of the Financial Executives Institute of the Philippines, president of PICPA Lanao del Norte Chapter and secretary of the Rotary Club of Davao. Cocoy joined the Partnership in 1989.

Mark Anthony P. Tamayo
Mark joined SGV in 1990 and was promoted to Partner in 2003. He is a lawyer and a CPA. His areas of expertise are customs and international trade, tax and corporate advisory and advocacy, and cross-border tax planning. He graduated from San Beda College in 1984 with a Bachelor of Science degree in Commerce, major in Accounting. He went on to obtain his Bachelor of Laws from the Ateneo de Manila University in 1989. Mark has participated in a number of local and foreign training programs and seminars, including the Program of Instruction for Lawyers at Harvard Law School in 2000 and the Management Development Program of the Asian Institute of Management in 2001. He is a member of PICPA and the Integrated Bar of the Philippines.

Henry M. Tan
Henry joined the Firm immediately after graduating magna cum laude and class valedictorian from the Polytechnic University of the Philippines in 1988. His specialization includes tax compliance review, tax due diligence review, and tax planning study of manufacturing, retail, service, information technology, and semiconductor companies. Henry has also provided litigation support for claims, refund, tax credit, and tax assessment cases with the Court of Tax Appeals. He has attended a number of tax courses in Malaysia, Thailand, and Chicago. Henry is a Partner in Tax and Business Advisory and a member of the Philippine Institute of Certified Public Accountants.

Wilson P. Tan
Wilson started the Financial and Commodity Risk Consulting practice of the Firm. His specialization includes enterprise-wide risk management initiatives, formulation of treasury risk policies, review and improvement of treasury/trading processes and controls, FAS 133/IAS39 implementation, treasury system selection, and treasury benchmarking, among others. Wilson currently heads the Firm’s Accounting Standards Group, and is the expert in International Financial Reporting Standards. A summa cum laude graduate of the University of the East and a CPA board top placer, he was sent by the Firm as a scholar to the International Institute of Management Development in Lausanne, Switzerland, and graduated in the top 10% of his MBA class.

Joel L. Tan-Torres
He topped the 1979 CPA Board Examinations after earning his Bachelor of Science degree in Business Administration and Accountancy, cum laude, from the University of the Philippines (UP). After graduation, he taught in UP, Miriam College, and Ateneo de Manila University. He completed his MBA in UP in 1983. He worked for 16 years at the BIR, where he received the Special Tax Achievement Recognition Award in 1992. Hired as an Executive Assistant to the Commissioner, he was already Assistant Commissioner for Management and Planning when he decided to shift to public accountancy and join SGV as a director in 1996. Joel has completed the Asian Tax Program of the UP College of Law and the International Tax Program of the Harvard Law School as well as the Program on Information Technology for Fiscal Systems also at Harvard. He is a candidate for a doctorate in Public Administration from the state university under full scholarship. Joel became a Partner in the Tax Services division in 1998, where he specializes in international taxation, family wealth planning, and handling tax advisory, compliance and advocacy matters involving the BIR, the Board of Investments, and the Department of Finance.

Antonette C. Tionko
Tonette brings to the Partnership strong tax skills, good judgment, and deep knowledge of the banking and financial services industry, specializing in financial instruments and derivatives. She is recognized for her expertise in providing solutions to tax issues of complex merger and restructuring transactions. Tonette holds a Juris Doctor degree from the Ateneo de Manila University School of Law, and a Bachelor of Science degree in Legal Management, also from the Ateneo. She was admitted to the Partnership in 2002.

Narciso T. Torres, Jr.
Jun is a partner in the Assurance and Business Advisory Services division. He joined the Firm in 1989 after graduating cum laude from the Mindanao State University. He passed the CPA board examinations the following year. Jun completed his Master in Management degree at the Asian Institute of Management in 1996 as a Firm scholar. His expertise is in the audit of companies in the real estate, construction, pharmaceutical, mining, and manufacturing industries. In 2004, Jun was seconded to Vietnam in support of business audit initiatives.

Bella B. Valdez
Technology and Security Risk Services Head
Bella is a licensed CPA and a US-Certified Information Systems Auditor. She graduated from the University of the Philippines with a Bachelor of Science degree in Business Administration and Accountancy and attended the Management Development Program at AIM in 1986. She became a Partner in In 1996, Bella attended the Advanced Management Program of Harvard University. As the Partner in charge of SGV’s Technology Risk Management Group, she leads the development and fine-tuning of the Firm’s methodology and practice aids for technical information systems security reviews. Bella is an active member of the Philippine Institute of Certified Public Accountants which conferred on her the Young Lady Achiever’s Award in 1988. She is a past national treasurer and director of PICPA and a past president of the Eastern Metro Manila Chapter. Bella is also an active member of the Philippine Computer Society and is a former president of the Information Systems Audit and Control Association - Manila Chapter.

Maria Madeira R. Vestil

Ma. Victoria A. Villaluz
Vicky is a Partner in the Firm's Tax Services division. Her line of work includes general tax consultancy, tax planning for individual and corporate mergers and acquisitions, reorganization schemes, and other corporate services. She has provided the whole range of tax services to clients in various industries. Vicky obtained her Bachelor of Laws degree from the University of the Philippines and was admitted to the Philippine bar in 1980. She has a Bachelor's degree major in Philosophy also from the same university. She was admitted to the Partnership in 1993. She was the tax training director from 1983 to 1997. Her professional affiliations are with the Integrated Bar of the Philippines, the UP Women Lawyers Circle, and the Tax Management Association of the Philippines.

Wilfredo U. Villanueva
Willie joined the Firm in December 1990. He brings to the Partnership his exceptional analytical abilities honed by years of experience in handling complex and sometimes novel tax advocacy issues. His defense of client positions became basis of many landmark BIR and CTA rulings. Willie is presently taking the lead in developing transfer pricing as a new market offering of the Tax Division. Willie finished his Bachelor of Laws with cum laude honors at the University of the East. He was also class valedictorian. He also has under his belt a degree in Philosophy from the Ateneo de Manila University.

Rafael Ma. C. Vinzon
Boy has been a Principal in the Tax Services division since 1998. As part of his responsibilities, he handles cases with the Bureau of Internal Revenue, appeals on denial of administrative protests and claims for refund/tax credit with the Court of Tax Appeals, and corporate restructuring and reorganization. He obtained two degrees from De la Salle University in 1979: a Bachelor of Arts degree, major in History and a Bachelor of Science degree in Commerce, major in Management of Financial Institutions. He is a Bachelor of Laws graduate of San Beda College, and obtained a Master of Laws degree in Tulane University in New Orleans, Louisiana, USA. Boy has also completed the Management Development Program of the Asian Institute of Management. He is a member of the Integrated Bar of the Philippines and the Tax Management Association of the Philippines.

Betty C. Siy-Yap
Betty is a Partner in the Assurance and Advisory Business Services division. Her clients include leading companies in the manufacturing, electronics, IT, education, and telecommunication industries. She earned a Bachelor of Science degree in Business Administration and Accountancy from the University of the Philippines. In 1996, she was granted the Young Lady Achiever Award in Public Practice by the Philippine Institute of Certified Public Accountants. She is also a member of the Financial Executives Institute of the Philippines.

Jose Pepito E. Zabat III

Davee M. Zuņiga

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