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THE SGV PARTNERS & PRINCIPALS

Josephine Adrienne A. Abarca
Head, Accounting Standards Group; Partner, Assurance

Yen’s area of expertise covers accounting and valuation of financial instruments. She is experienced in the audit of entities in the financial services industry.

Yen obtained her Master in Finance degree at the London Business School, and has attended the Pacific Rim Bankers Program of the University of Washington in Seattle. She topped the CPA board examinations in 1993 after completing her degree in Business Administration at the University of the Philippines – Tacloban cum laude.

Maria Margarita D. Mallari-Acaban
Partner, Tax

MDM-img-thumb Marga is a Tax principal. She graduated with a Bachelor of Arts degree in Public Administration from the University of the Philippines-Diliman (UP Diliman) and obtained her Juris Doctor from the Ateneo de Manila University (ADMU) Law School. She is a member of the Integrated Bar of the Philippines (IBP).

Marga is experienced in handling tax engagements for companies from the real estate, Business Process Outsourcing (BPO)/Shared Services Center (SSC), private equity, infrastructure, power and manufacturing industries. She is the go-to person for technical topics including base erosion and profit-shifting, domestic corporate structuring, outbound cross-border structuring, initial public offerings, due diligence and personal client services such as estate planning and family constitutions. She is a frequent speaker in our tax seminars and a regular contributor to thought leadership initiatives.

Marga is married to Atty. Michael G. Acaban and they have a daughter.

Johnny F. Ang
Partner, Assurance

Johnny is a CPA and a partner in Assurance. He specializes in the areas of telecommunications, manufacturing, and business process outsourcing. Highly knowledgeable in IFRS, SOX 404, US GAAP and the capital markets, he has become a sought-after resource person on these topics and has considerable technical expertise in the audit of telecommunications and reporting on internal controls. Johnny holds an IFRS accreditation based on Ernst & Young requirements and passed Level 1 of the Chartered Financial Analyst Program.

He is a member of SGV’s Accounting Standards Group and EY Asia Pacific IFRS Desk serves as a resource person for business combinations, group accounts and revenue recognition.

Johnny is an honor graduate of San Beda College and placed first in the 2002 CPA Board Examination. He joined the Firm in 2003 and received the SyCip Award in 2007.

Rubina B. Aquino
Partner, Tax

RCB-img-thumb Ruby is a CPA-lawyer. She graduated with a Bachelor of Science degree in Commerce, major in Accounting, from the University of Santo Tomas and obtained her Juris Doctor from the Ateneo de Manila Law School. She is a member of PICPA and the Integrated Bar of the Philippines (IBP). She first joined SGV & Co. as an auditor.

Ruby regularly handles tax controversy engagements and has represented clients in various cases involving claims for refund and assessments at the Bureau of Internal Revenue (BIR) and previously at the Court of Tax Appeals. She has performed extensive tax advisory and advocacy services for clients in the trading, oil and gas, utilities (water), mining, aviation, Business Process Outsourcing (BPO), consultancy, gaming and education industries. She is one of the Firm’s regular lecturers on tax and corporate governance seminars and a resource speaker on tax audits.

Ma. Genalin Q. Arevalo
Partner, Assurance

MQA-img-thumb Gen is an Assurance partner. She graduated from the University of Santo Tomas (UST) with a Bachelor of Science degree in Accountancy. She is a Certified Public Accountant (CPA) and a member of the Philippine Institute of Certified Public Accountants (PICPA).

Gen’s audit clients are engaged in retail and consumer products, mall operations, real estate, hospitality, construction, manufacturing, infrastructure, education, professional services, investment, and media & entertainment. She is a member of the Firm’s Accounting Standards Group (ASG) and is a subject matter expert on the accounting standards on Presentation and Disclosures. She supports the Asia-Pacific Talent Hub (ATH) as a pre-issuance reviewer of financial statements for Singapore-listed companies. Gen is active in SGV’s ISO accreditation initiatives and is a frequent facilitator for our training programs.

Ray Francis C. Balagtas
Partner, Assurance

RCB-img-thumb Ray Francis is an Assurance partner. He obtained his bachelor’s degree in Accountancy, cum laude, from the Pamantasan ng Lungsod ng Maynila in 2001. He also completed the Management Development Program of the Asian Institute of Management (AIM) in 2009. Francis is a Certified Public Accountant (CPA) and joined SGV in 2002.

His clients include banks, investment houses, stock and insurance brokerage firms and mutual funds. Francis is well-versed in standards for financial instruments, bank audits and risk management. He is also involved in Philippine Financial Reporting Standards conversion projects and financial accounting advisory services.

Jose Raoul J. Balisalisa
Partner, Assurance

RCB-img-thumb Raoul graduated with a Bachelor of Science degree in Accountancy, cum laude, from the Ateneo de Davao University. He also completed the Management Development Program of the Asian Institute of Management (AIM). He is a CPA and a member of the Philippine Institute of Certified Public Accountants (PICPA).

Raoul has provided audit services to companies in the consumer products industry, including the areas of agriculture, food and beverage manufacturing and distribution, and food retail. He is active in the Firm’s training programs and has conducted training in other countries. He is considered a subject matter expert on the agriculture industry and related operations such as transportation, production of packaging materials, and wharf operations. Raoul is a member of SGV’s Audit Quality Champions Network (AQCN) and the Firm’s ISO Accreditation team.

Miguel U. Ballelos, Jr
Partner, Assurance

RCB-img-thumb Migs earned a Bachelor of Science degree in Accountancy and Applied Economics from the De La Salle University. He also completed the Columbia Essentials of Management program at the Columbia University Graduate School of Business, New York, USA. He is a CPA and a member of PICPA.

Migs is experienced at handling the audit of banks and financial institutions (investment houses, stock brokerage, asset management, mutual funds, and credit cards), consumer products, semiconductors, pre-need, and airline companies. He is a frequent facilitator for Assurance and other Learning & Development (L&D) trainings, as well as an instructor for the Firm’s International Financial Reporting Standards (IFRS) workshops as a subject matter expert on financial instruments.

Jay A. Ballesteros
Partner, Tax

JAB-img-thumb Jay is a Tax partner. He earned his Bachelor of Science degree in Accountancy, magna cum laude, from the Mariano Marcos State University. He is a CPA and a member of PICPA. In 2013, he was named the Asia-Pacific Area Values Champion for the EY Chairman’s Values Award program.

Jay provides various tax services for clients in banking & capital markets, insurance & pre-need, life sciences, real estate, telecommunications, BPOs, power & utilities, services, and semi-conductor industries, as well as for holding companies. He is a subject matter resource on corporate business tax compliance, the US Foreign Account Tax Compliance Act (FATCA) and the OECD’s Common Reporting Standard (CRS), and has considerable experience in transaction tax, as well as tax accounting and risk advisory services. Jay is a member of the EY Asia-Pacific Operational Tax Working Group and is a Global Compliance Reporting Partner for the Firm’s Philippine Financial Services Organization group. He is active in our training programs and also serves as a frequent resource person at seminars for clients and other industry associations.

Mariecris N. Barbaso
Partner, Assurance

MNB-img-thumb Mariecris is a partner in Assurance services. She graduated from the Pamantasan ng Lungsod ng Maynila in 1998 with a degree in Accountancy, cum laude. She completed the Executive Development Program of the Kellogg School of Management – Northwestern University, USA in 2013. Mariecris has been with SGV for over 10 years; she is both a CPA and a Certified Internal Auditor (CIA).

Her specialization is in the audit of clients from the telecommunications, business process outsourcing (BPO), media and entertainment, and quick-service restaurant industries. She has performed audits for affiliates of the Firm’s clients in the USA and Canada. Mariecris has extensive experience in SOX 404 Compliance Audits.

Belinda T. Beng Hui
Partner, Assurance

Bibi is a CPA and a partner in Assurance. She has significant experience in servicing clients primarily engaged in retail, investment holding, services and hospitality industries. She is also the Country Independence Leader for SGV. A key player in Risk Management, Bibi raises consciousness and discipline for Risk Management policies, processes, methodologies and initiatives.

Bibi graduated cum laude from the University of the Philippines with a degree of Business Administration and Accountancy.

Ana Lea C. Bergado
Partner, Assurance

Ana Lea is a CPA and a seasoned auditor to clients in the manufacturing, insurance and service industries. She has also worked and trained in San Francisco, USA.

She is a member of the Philippine Institute of Certified Public Accountants (PICPA).

Ana Lea graduated magna cum laude from the University of San Carlos with a Bachelor of Science in Accountancy degree.

Warren R. Bituin
Chief Information Officer; Partner, Advisory

Warren is a CPA, Certified Information Systems Auditor, Certified Information Security Manager, Certified Information System Security Professional and Certified in Risk and Information Controls. He specializes in information security management, IT risk management, application risks and controls review, IT infrastructure risk and controls assessment, service organization controls reporting, and financial audit IT integration. He handles clients in government, as well as companies in the financial services, media, utilities, power, telecommunication, healthcare, business process outsourcing, retail and mining industries.

Warren is a former President of the ISACA Manila Chapter.

He completed the Management Development Program of the Asian Institute of Management and graduated with a Bachelor of Science in Business Administration and Accountancy degree from the University of the Philippines-Diliman.

Saha A. Bulagsak
Partner, Tax

SAB-img-thumb Saha is a Tax partner. She graduated from the Mindanao State University-Marawi with a Bachelor of Science degree in Accountancy, cum laude. She is a CPA and a member of PICPA.

Saha services clients from the gaming, mining, power, oil & gas, port operations, telecommunications, water utilities, infrastructure, education, manufacturing, mining, retail and distribution sectors. She is also knowledgeable in business tax compliance, tax accounting and risk advisory and due diligence on tax matters. She is a member of the ASG and is a subject matter expert on the accounting standards for Income Taxes. Saha is also a regular facilitator for our training programs.

Joseph Ian M. Canlas
Partner, Advisory

JMC-img-thumb Ian is an Advisory Partner and a recognized specialist in enterprise risk management, internal audit, corporate governance, SOX/JSOX, internal controls review and risk remediation. His clients include companies in consumer products, media and entertainment, food and beverage, manufacturing, business process outsourcing and technology. He was also the deputy ASEAN Advisory Quality & Risk Management Leader from 2009 – 2011.

Ian is a member of The Institute of Internal Auditors Philippines and the Philippine Institute of of Certified Public Accountants. He was previously one of the Board of Trustees of the Association of Certified Fraud Examiners Philippines Chapter.

Ian graduated cum laude from the University of Santo Tomas in 1996 with a degree in Accountancy. He is a Certified Public Accountant (CPA), a Certified Internal Auditor, a Certified Fraud Examiner, an Accredited Internal Audit Quality Assessor, and has a certification in Risk Management Assurance. He attended the Executive Development Program of the Wharton School, University of Pennsylvania in 2013.

Mary Ann C. Capuchino
Partner, Tax

Me-Ann is a CPA and a Tax partner. She performs tax compliance reviews, tax due diligence reviews, independent CPA verification services, tax planning and tax outsourcing work for clients in varied industries such as insurance, pre-need, real estate and construction, services, airlines, manufacturing, call center, BPOs, and power, among others.

Me-Ann completed her degree in Commerce, major in Accounting, magna cum laude, at the Colegio de San Juan de Letran, Manila.

Kristopher S. Catalan
Partner, Assurance

KSC-img-thumb Kristopher is an Assurance partner. A CPA, he graduated from the Holy Angel University with bachelor’s degrees in Accountancy, cum laude, in 2003, and in Business Administration major in Finance and Management Accounting, cum laude, in 2002. He completed the Executive Development Program of the Kellogg School of Management-Northwestern University, USA in 2014. KC joined the Firm in 2004.

Among KC’s clients are the largest companies in the consumer products, technology, asset management, air transportation, agricultural businesses, industrial goods, construction and real estate industries. He is a member of the Firm’s Capital Markets Center and the Accounting Standards Group (ASG). KC is highly knowledgeable in Revenue Recognition, Business Combinations and Leases. He is also a frequent resource person in training on International Financial Reporting Standards (IFRS) and Assurance.

Bernadette T. Cauan
Partner, Transaction Advisory Services

Dinty is a CPA and has performed due diligence and financial advisory services for both sellers and buyers of distressed assets, specifically portfolios of non-performing assets. She is experienced in debt restructuring, credit analysis and valuations.

She is a member of the Philippine Institute of Certified Public Accountants (PICPA).

Dinty earned her Master in Business Management from the Asian Institute of Management. She holds Bachelor of Science in Commerce, major in Accounting and Bachelor of Arts, major in Economics degrees from the De La Salle University.

Leovina Mae Villa-Chu
Partner, Assurance

Mae is a CPA and a partner in Assurance. She handles audit engagements of companies in the power, hospitality, manufacturing and shipping industries, in addition to providing Assurance services for our clients in Cebu. An audit quality and GAMx champion, she was seconded to the EY office in San Jose, California in 2004.

She is a member of the Philippine Institute of Certified Public Accountants (PICPA) and the Association of Certified Public Accountants in Public Practice (ACPAPP).

Mae completed the Management Development Program of the Asian Institute of Management in 2009. She graduated magna cum laude from the University of the Philippines-Visayas in 1999.

Lloyd Kenneth S. Chua
Partner, Assurance

RCB-img-thumb Kenneth is a graduate of the University of Santo Tomas with a degree in Accountancy. He also completed the Asian International Executive Program of INSEAD Singapore. He is a CPA and a member of PICPA.

Kenneth specializes in the audit of financial institutions and clients from the manufacturing industry. He has handled IFRS conversions both locally and regionally. He is a member of the Firm’s Accounting Standards Group (ASG) and is a subject matter resource on financial instruments. He is also part of the Firm’s Asia-Pacific Financial Instruments Working Group (FIWG). Kenneth is active in the Firm’s training programs on IFRS.

Ryan Gilbert K. Chua
Partner, Advisory

RKC-img-thumb Ryan Gilbert is an Advisory partner. He graduated with a degree in Accountancy, cum laude, from the Far Eastern University in 2004. He placed 4th in the 2004 CPA Board Examinations and joined SGV in the same year. Ryan placed 1st worldwide in the 2007 CIA Examinations. He recently completed the Executive Development Program of the Kellogg School of Management in Northwestern University, USA.

Ryan specializes in Information Technology (IT) audit and advisory engagements covering IT general controls, business process and application controls, SOX 404 controls for clients in the BPO, telecommunications, oil and gas, power and utilities and gaming industries. He is a Service Organization Controls Reporting Champion in the Philippines and is adept at performing Statement on Standards for Attestation Engagements No. 16 (SSAE 16)/ International Standards for Assurance Engagements (ISAE) No. 3402 (ISAE 3402) reviews. He is also the ASEAN Advisory Quality Practice Representative for SGV.

Romulo S. Danao, Jr.
Partner, Tax Services Head, Transfer Pricing Group

Rommie is a CPA and a lawyer. He is the head of the transfer pricing practice of SGV’s Tax Services division. He has over 19 years of experience in providing various tax services to local and multinational companies and over 13 years local and overseas experience in various aspects of transfer pricing. He assists clients engaged in different industries in developing, documenting and implementing transfer pricing policies and represents clients before the local tax authority on tax and transfer pricing controversies.

Rommie is a fellow of the Tax Institute of Australia. He is a member of the Integrated Bar of the Philippines and the Philippine Institute of Certified Public Accountants (PICPA). He is also a registered Barrister and Solicitor in Victoria, Australia.

Rommie earned his Master of Laws degree (Taxation Focus) from the University of Sydney and his Bachelor of Laws degree from the Ateneo de Manila University. He also completed his Continuing Law Education at the University of Melbourne. He graduated from the University of Santo Tomas with a Bachelor’s degree in Accounting.

Victor C. De Dios
Partner, Tax

VCD-img-thumb Vic is Tax principal. He pursued a Bachelor of Arts degree in Sociology from the UP Diliman and obtained his Juris Doctor from the Ateneo Law School. He is a member of the IBP and joined SGV in 2006.

Vic is highly experienced in providing tax advisory and advocacy services for clients belonging to, among others, the logistics, manufacturing, consumer goods, real estate, construction, telecommunications, pharmaceutical, automotive, and service industries. His area of expertise is indirect tax which includes customs and global trade matters. He has successfully represented several multinational clients before government agencies, such as the Department of Finance (DOF), Bureau of Internal Revenue (BIR) and the Bureau of Customs (BOC). He also conducts lectures on tax and customs for internal and external groups and professional associations. He is the overall coordinator for the SGV Tax Bulletin and contributes regularly to SGV and EY thought leadership initiatives.

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