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THE SGV PARTNERS & PRINCIPALS

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

Yen has over 20 years of experience in SGV and specializes in the audits of financial services entities. She currently chairs the Asia-Pacific Financial Instruments subject matter group and is the IFRS Leader for the Philippines. She is also the Chairperson of the Philippine Financial Reporting Standards Council. 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
Principal, 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.

Ysmael S. Acosta
Partner, Assurance

Ysmael is an Assurance partner. YS is a member of SGV’s Accounting Standards Group and the Asia Pacific Coordinator for the Subject Matter Group on Employee Benefits and First-time Adoption of International Financial Reporting Standards (IFRS). He has handled the audit of subsidiaries of US SEC-registered entities that are subject to SOX 404 and PCAOB requirements, as well as of companies that are subject to US Government Auditing Standards. His clients also include listed entities in real estate, oil & gas, and electronic manufacturing services.

Margaux A. Advincula
Partner, Tax

Margaux is a Tax partner. She specializes in tax controversy and tax advisory work for clients in the electronics, logistics, media and entertainment, consumer and life sciences industries. She is currently the EY Asia Pacific Growth Markets Champion. She was seconded to the EY New York to manage the Philippine Tax Desk from 2016 to 2018. Margaux is a member and the former Secretary of the Philippine-American Chamber of Commerce, and a member and former treasurer of the Filipino-American Lawyers Association of New York. She is also a frequent facilitator for SGV’s training programs and an SEC-accredited speaker on Philippine Corporate Governance.

Margaux graduated with a Bachelor of Science degree in Accountancy, cum laude, from the University of the Philippines in the Visayas – Tacloban. She obtained her Bachelor of Laws, cum laude and class salutatorian, from the Arellano University School of Law. She is a CPA-lawyer. A recipient of two SGV Special Award in 2015 and 2018, she has also received EY Ovation and Bravo Awards for her EY Global Tax Desk initiatives.

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; Leader, Tax QRM

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 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.

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.

Jose Raoul J. Balisalisa
Partner, Assurance; Partner-In-Charge, Davao and General Santos

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.

Veronica Mae A. Balisi
Partner, Financial Services

VMB-img-thumb Veronica is a partner in FSO. She has in-depth knowledge on standards for financial instruments, bank audits and risk management. She was active in Audit Quality initiatives and in the Firm’s training programs in Assurance.

Veronica also specializes in Anti-Money Laundering (AML) engagements, including independent assessments, gap analysis, transaction monitoring scenarios tuning, AML trainings. She is adept at handling clients from banking, mutual funds, credit card issuers/acquirers, retail foreign exchange, investment houses, and other financial institutions. She is one of the first co-chairs of the Philippine Chapter of the Association of Anti-Money Laundering Specialists.

Veronica earned her Bachelor of Science degree in Accountancy and a Bachelor of Arts degree in Economics from the De La Salle University. She is a CPA and a Certified Anti-Money Laundering Specialist.

Miguel U. Ballelos, Jr
Partner, Assurance

RCB-img-thumb 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.

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.

Jay A. Ballesteros
Partner, Tax

JAB-img-thumb 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.

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.

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. 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 with over thirty years of professional experience in providing assurance services for manufacturing, advertising, and insurance industries; service companies; and not-for-profit organizations. 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.

Albert R. Bon
Partner, Assurance

Albert is an Assurance partner. He has experience with clients from the consumer products and retail, airline, sugar manufacturing, technology, real estate, shipping and logistics industries. He is well-versed in Initial Public Offerings and capital markets for both local and cross-border offerings. He is a member of SGV’s Accounting Standards Group and is the Subject Matter Group (SMG) resource for Leases, as well as Presentation and Disclosure. He was also a lead manager resource for the airline industry. Albert is a member of the EY Capital Market Center (CMC) – Manila Office and was previously seconded to CMC-Singapore. He is a frequent facilitator for SGV’s Assurance and Philippine Financial Reporting Standards (PFRS) training programs.

Albert earned his Bachelor of Science degree in Accountancy, cum laude, from the Polytechnic University of the Philippines. He is a CPA and placed 9th in the CPA Board Examinations. He received the SyCip Award in 2014 and a Special Award as a member of a team in 2013.

Evert De Bock
Principal, Advisory

Evert is an Advisory principal. He specializes in the design and implementation of Performance Improvement strategies, with a focus on Transformation, Operational Excellence and Finance. Evert is certified in Project Management, Lean Six Sigma and Business Process Modelling and has extensive experience working with executives in Europe, Asia and North America as a management consultant.

Evert graduated magna cum laude as a merit scholar from the University of Antwerp in Belgium with a Master’s Degree in Business Engineering, which included significant coursework at Georgetown University (US) and Heriot-Watt University (UK). He graduated cum laude with a Bachelor’s degree in Business Engineering from the same university. He speaks Dutch, English, French, German, Spanish, Afrikaans and basic Tagalog.

Meynard A. Bonoen
Partner, Assurance

Meynard is an Assurance partner and is a member of SGV’s Accounting Standards Group (ASG). In 2016, he was awarded the PICPA Young Achievers Award in Public Practice.

Meynard specializes in business combination, consolidation and investments accounting, and service concession arrangements. He has been involved in various assurance engagements including audits, reviews, security offerings and financial accounting advisory services. He has also handled clients engaged in investments, infrastructure, utilities, real estate, telecommunication, logistics, manufacturing and retail.

Meynard graduated with a Bachelor of Science degree in Accountancy from the Mariano Marcos State University and attended the INSEAD Asian International Executive Program. He is a Certified Public Accountant (CPA).

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.

Armando N. Cajayon, Jr.
Principal, Advisory

JMC-img-thumb Armand has vast and in-depth experience in Technology Transformation Programs, covering Technology Strategy, Architecture, Infrastructure and Service Resiliency and Technology Operations.

He has previously held technology leadership positions in global and local companies, where he identified and developed solutions-based technology approaches to match their growth agenda, enhance business-value delivery and address complex business problems. He has also enabled companies to build and expand on their IT operations, transition IT operations to outsourced locations, and develop a delivery model that provided metrics-based services through a sustainable digital ecosystem that supported company growth while accelerating skills and capacity development for employees.

He earned his Bachelor of Science in Computer Engineering from the Mapua Institute of Technology. He also attended the Masters of Business Administration program of the University of New South Wales – Australian Graduate School of Management.

Joseph Ian M. Canlas
Partner, Advisory

JMC-img-thumb Ian is an Advisory and Climate Change and Sustainability Services Partner. He is a recognized specialist in internal audit, enterprise risk management, corporate governance, SOX/JSOX, internal controls review, sustainability reporting and risk remediation. His clients include companies in consumer products, media and entertainment, food and beverage, manufacturing, mining, transportation, real estate, telecommunications, shared services center, business process outsourcing and technology, among others.

Ian is the 2018 President of The Institute of Internal Auditors Philippines. He is a member of the Philippine Institute of Certified Public Accountants and 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, a Certified Internal Auditor, a Certified Fraud Examiner, an Accredited Internal Audit Quality Assessor, Certified Sustainability Reporting Specialist, Certified Sustainability Reporting Assurer and has a certification in Risk Management Assurance. He attended the Executive Development Program of the Wharton School, University of Pennsylvania in 2013.

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.

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 and Leader, Risk

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.

Charisse Rossielin Y. Cruz
Partner, Advisory

(CYC) is an Advisory partner. With over 13 years of combined audit and advisory experience, Cha has led several advisory engagements in the Performance Improvement space, focusing on Finance, with services ranging from efficient finance operations to finance strategy and transformation. She has deep insurance sector experience, and is recognized as one of the Firm’s industry subject matter resources. She led the IFRS conversion project in 2006 which earned the SyCip Award for the team. She has worked on various engagements in Singapore, Malaysia, Hong Kong, United Kingdom and Australia.

Cha graduated magna cum laude from the University of the Philippines with a Bachelor of Science degree in Business Administration and Accountancy. She obtained her Master of Business Administration degree, specializing in Finance, from the National University of Singapore in 2013 and received the Saw Gold Medal award for Outstanding Graduate in Banking and Finance. She placed fourth in the October 2001 CPA Licensure examinations.

Romulo S. Danao, Jr.
Partner, Tax; 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.

Carlo Kristle G. Dimarucut
Partner, Advisory

Carlo is an Advisory partner. He specializes in cybersecurity and financial services. He has assisted companies deal with cybersecurity issues from high-level strategy and governance work to technical security operations and solutions implementation. He spearheaded SGV’s Data Privacy practice in 2017, and has helped over 100 organizations transform their data protection programs and comply with legal and regulatory requirements. He also has previous experience managing cybersecurity for a multinational organization with operations in China, India, Indonesia, Malaysia and the Philippines. Carlo is a frequent contributor to SGV’s thought leadership initiatives including staff learning & development programs, speaking engagements on cyber risk management in industry events, and the Suits the C-Suite column in BusinessWorld.

Carlo graduated from the De La Salle University with a Bachelor of Science degree in Accountancy. He is a CPA, Certified Information Security Manager, Business Continuity Certified Specialist, RSA Archer Certified, and LOMA 280 Certified. He received the SyCip Award in 2018 and a team SGV Special Award in 2017.

Victor C. De Dios
Principal, Tax

VCD-img-thumb Vic is a 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 completed the Executive Development Program in Kellogg School of Management in Northwestern University. 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.

Manolito R. Elle
Partner, Assurance

MRE-img-thumb Noli is an Assurance partner. He completed his Bachelor of Science in Accountancy, cum laude, at Saint Joseph College. He placed 3rd in the CPA Board Examinations. He is a recipient of the SGV Special Award in 2015.

Noli is experienced in providing audit services to clients in the retail, consumer products, power, education, real estate, infrastructure, technology and semiconductor industries. He also handles engagements for entities under Public Company Accounting Oversight Board review, companies subject to Sarbanes-Oxley Action Section 404 audits, and those requiring US Generally Accepted Accounting Principles reporting. He is a member of the Firm’s ASG and SGV’s Audit Quality Champions Network. He is a subject matter expert on the accounting standards on Revenue Recognition and Employee Benefits. Additionally, Noli supports the ATH as a pre-issuance reviewer of financial statements for Singapore-listed companies.

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