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THE SGV PARTNERS & PRINCIPALS

Aaron C. Escartin
Partner, Tax

Ace is a CPA and a partner in SGV’s Tax Reporting and Operations Group. He handles tax compliance (review and outsourcing), tax due diligence review, tax planning, tax test of controls, SOX compliance, tax accounting services (income tax provisioning, deferred income tax review and calculation, and FIN 48 review and calculation), compensation planning, litigation support, contract reviews, and special tax studies (preparation of tax manuals), among others. He has served clients in the power, water and electric utility, broadcasting, telecommunications, semiconductors, manufacturing, trading, hospitality, business process outsourcing, and professional or consultancy services industries, among others.

He is the Vice President of the Professional Development, Southern Metro Manila Chapter of the Philippine Institute of Certified Public Accountants (PICPA).

Ace has an MBA degree with Distinction from DLSU. He graduated cum laude from the University of the Philippines–Visayas and placed sixth in the CPA board examinations.

Editha Viray-Estacio
Partner, Transaction Advisory Services

Edith is a partner in Transaction Advisory Services (TAS). She has provided buy-side financial due diligence, business valuations, and financial reporting valuations review. She has also audited clients in various industries including consumer products, oil and gas, construction, media and entertainment, and manufacturing.

Edith earned her Master’s Degree in Business Management from the Asian Institute of Management and attended the Marshall School of Business at the University of Southern California in 2001. She graduated cum laude from the University of the Philippines in Diliman with a degree in Business Administration and Accountancy and placed 13th in the 1994 CPA board examinations.

Josephine H. Estomo
Partner, Assurance

Jo is a CPA. She has done audit and financial due diligence reviews for some of the largest companies in the Philippines. She has extensive experience in various industries including airline and allied services, real estate, manufacturing (food and beverage, liquor, ceramic tiles), semiconductors, health care services, pharmaceuticals, coconut oil milling, telecommunications, education, oil and gas, mining, hospitals and advertising. She is also knowledgeable on business combinations.

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

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

Allenierey Allan V. Exclamador
Partner, Tax

RCB-img-thumb Allan is experienced in handling taxation of the banks and financial institutions, insurance, oil and gas (upstream and downstream), power, BPO and call center industries. He is also active in SGV’s tax training programs.

Allan pursued his Bachelor of Science in Business Administration, major in Accounting, magna cum laude, from the Mindanao State University. He later graduated with a Bachelor of Laws, cum laude, also from the Mindanao State University. He placed 16th in the CPA Board Examination and 9th in the Bar Examination. He is a member of both PICPA and the IBP.

Marnelli Eileen J. Fullon
Partner, Advisory

Marnelli is an Advisory partner. With her focus on the Customer Domain in the Performance Improvement (PI) practice, she helps clients build trusted customer relationships through Customer Experience, Customer Marketing, Customer Sales, and Customer Service engagements. Marnelli helps organizations discover and live out their aspirational reason for undertaking Purpose-Led Transformation (PLT) services. She also has deep Telecommunications and Media & Entertainment knowledge. Her skills are in business process management, information systems and internal controls review, program risk management and data analytics.

Marnelli co-led the Information Management and Analysis Services (IMAS) Center in the Philippines supporting Asia Pacific countries and the United States in performing audits using data analytics tools. She was also the EY Asia Pacific Assurance Enablement Coordinator managing the deployment of EY internal data analytics audit tools.

A CPA and ACL (Audit Command Language) Certified Data Analyst (ACDA), Marnelli graduated from the University of the Philippines in the Visayas with a degree in Accountancy.

Djole S. Garcia
Partner, Assurance

Djole is a CPA and a partner in Assurance. Her expertise is in the audit of companies in consumer products, insurance, manufacturing and shared service centers. She is a member of the Accounting Standards Group and is one of the subject matter resources for insurance. She is also accredited by the Insurance Commission to audit and sign on insurance companies’ financial statements. She represented Asia Pacific Assurance in the Global Engagement Economics project and was the ASEAN overall coordinator in FY2011 for the Performance Improvement Initiative for Asia Pacific.

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

Djole earned her Master’s degree in Management from the Asian Institute of Management in 2008 and graduated from the University of St. La Salle in 1998.

Jhoanna Feliza C. Go
Partner, Assurance

JCG-img-thumb Jhoanna is an Assurance Partner. She handles the audit of companies in the power and utilities industry. She is also knowledgeable in International Financial Reporting Standards, US Generally Accepted Accounting Principles and capital raising transactions.

Jhoanna graduated magna cum laude from UST in 2003 with a degree in Accountancy. She placed first in the CPA board examinations in 2005 and joined SGV in the same year. She also attended the Columbia Business School Essentials of Management Program at Columbia University, USA in 2013.

Deonah L. Marco-Go
Partner, Tax

DMG-img-thumb Din is a Tax partner. She obtained her Bachelor of Science degree in Accountancy, honorable mention, from the De La Salle University (DLSU) and her Juris Doctor from the ADMU Law School. She is a CPA-lawyer and placed 17th in the May 2001 CPA Board Examinations. She is a member of PICPA and the IBP.

Din’s clients are from the pharmaceutical, fast-moving consumer goods, BPO, steel, semiconductor, agriculture, hospitality and mining industries. She has represented clients in cases involving transfer pricing, tax assessments and requests for rulings before the BIR. She is also knowledgeable in transfer pricing, corporate restructuring and tax advisory. She is a regular contributor to SGV’s thought leadership programs and a lecturer on International Tax and Transfer Pricing.

She is married to Walter Robin C. Go and they have two children.

Tesi Lou S. Guanzon
Partner, Tax

TSG-img-thumb TL is a Tax partner. She earned her Bachelor of Science degree in Business Administration and Accountancy from the UP Diliman and her Bachelor of Laws from San Beda College. She completed the Master of Laws in International Taxation under the Levin College of Law, University of Florida, USA. She is a CPA-lawyer and is a member of both PICPA and the IBP.

TL is experienced at handling tax advocacy, tax controversy and tax advisory engagements for companies in the real estate, manufacturing, consumer goods, trading, automotive, investments, services, healthcare and pharmaceutical industries. Her specializations include managing tax investigations by the BIR, tax advisory on local and cross-border transactions, corporate tax planning, international tax, transfer pricing, investment incentives and local taxes. She is familiar with both Philippine and US taxation. She is an active tax lecturer in our training programs and external seminars.

Maria Pilar B. Hernandez
Partner, Assurance; Partner-In-Charge, Cavite

RCB-img-thumb Pilar obtained a Bachelor of Science degree in Accountancy from the De La Salle University. She also completed the Asian International Executive Program of INSEAD Singapore. She is a CPA and a member of PICPA.

Pilar has provided audit services to the Firm’s clients in the gaming, manufacturing, airline and broadcasting industries. Pilar is also a facilitator on various assurance and L&D trainings.

Janeth N. Javier
Partner, Assurance; Head, Banking and Capital Markets Sector

Janeth is a CPA and a partner in Assurance, specializing in due diligence work related to mergers and acquisitions, issuance of comfort letters related to bonds and stock offerings and IFRS implementations. She has participated in audit engagements in the financial services industry such as banks, financing companies, investment houses and brokers. Janeth has conducted trainings and is a resource speaker for various public and in-house accounting seminars for clients and associations.

Janeth holds a Master’s degree in Business Management, major in Finance from the Asian Institute of Management and attended the Pacific Rim Banker’s Program of the University of Washington Business School in Seattle. She graduated with a Bachelor of Science degree in Accountancy from Bicol University. She placed 4th in the CPA Board Examinations in 1996.

Christian G. Lauron
Partner, Advisory; Head, Financial Services Risk Management

Ian is a Partner in SGV’s Financial Services Organization (FSO) Advisory practice. He is the head of the Financial Services Risk Management (FSRM) group which focuses on capital planning and management, scenario planning, strategic forecasting, stress testing, governance, regulatory management, Basel II and III, IFRS, enterprise risk management (covering strategic, financial, compliance, and operational areas). He also performs macro-prudential policy reviews for the government and public sector.

Ian is a member of the Philippine Institute of Certified Public Accountants and has been awarded as an outstanding CPA in Public Practice.

He finished his Master’s degree in Business Administration major in Finance with top honors at the Asian Institute of Management. He also graduated magna cum laude from the University of Cebu and is a Freeman Foundation Scholar.

Eleanore A. Layug
Partner, Assurance

Len is a CPA and a Certified Internal Auditor. Her industry specialization is logistics, mining and metals and oil and gas. She has also been working on engagements in retail, construction, manufacturing, stockbrokerage, power generation, automotive and telecommunications. In 2004, Len was seconded to EY Houston under the Resource Sharing Program. In 2010, she was taken in by EY Cleveland as a Subject Matter Resource within the Global Client Service Enablement Center.

Len completed the Management Development Program of the Asian Institute of Management in 2009. She graduated from the University of the Philippines–Diliman in 1998.

Hentje Leo L. Leaño
Partner, Tax

(LLL) is a Tax partner. He specializes in Tax health check reviews, business tax compliance (tax function outsourcing), tax compliance advisory services and tax due diligence reviews. Leo is one of the Firm’s regular lecturers for tax base seminars. He was recognized as the 2014 Philippine Institute of Certified Public Accountants Young Achiever in Public Practice, and was an SGV Special Awardee in 2015.

Leo graduated with a Bachelor of Science degree in Accountancy, cum Laude from the Far Eastern University. He has completed the Management Development Program from the Asian Institute of Management.

Wenda Lynn M. Loyola
Partner, Assurance

RCB-img-thumb Wenda earned her Bachelor of Science degree in Commerce, major in Accountancy, from the De La Salle University. She also completed the Asian International Executive Program of INSEAD Singapore. She is a CPA and a member of PICPA.

Wenda specializes in the audit of clients engaged in real estate, construction, airline, retail, automotive (car dealership), telecommunications, power (wind energy), utilities (water), insurance and pre-need. She is knowledgeable on technical topics such as consolidation, goodwill impairment, revenue recognition, intangibles, employee benefits, income taxes and service concessions. Wenda is involved in the Firm’s Global Audit Methodology (GAM) and IFRS training programs. She is an active member of SGV’s AQCN.

Alicia O. Lu
Partner, Assurance

Alice is a partner in Assurance. Her audit experience includes clients in industries such as agriculture (banana plantations), wood and paper industries, real estate, banking and lending institutions, fishing, schools and hospitals. Before her transfer to SGV Makati in mid 2010, she headed the SGV Davao and General Santos branch offices where she had extensive participation in the audit of major agricultural companies in Davao and other multinational companies in the Mindanao area. She currently handles companies under the Mining Industry, as well as manufacturing, retail, school, holding companies and shipping companies. She was also tasked to handle the Oil and Gas Industry.

Alice completed the Management Development program of the Asian Institute of Management. She also worked and trained in Boston and Chicago, USA. She graduated magna cum laude from the Ateneo de Davao.

Roel E. Lucas
Partner, Assurance

Roel is a partner in Assurance. He has extensive experience in audit engagements for telecommunications, retail, business process outsourcing and power distribution companies. Roel is a subject matter resource in Sarbanes-Oxley 404 audit and on a variety of complex matters including consolidation accounting, business combination and revenue recognition. He is a member of the EY Asia Pacific Assurance Enablement Team and Audit Quality Team.

Roel graduated from the University of Mindanao with a degree in Accountancy in 1996 and placed 19th in the CPA Board examinations.

Adeline G. Lumbres
Partner, Assurance

RCB-img-thumb Adeline has over 14 years of experience auditing multinational companies, including those in the asset management, manufacturing, retail industries, investment houses, and real estate industries. She is also the Global Delivery Services Assurance Leader for the Philippines. She is in-charge of coordinating the cross border teaming work between Philippines, Singapore, Australia and Hong Kong. Global Delivery Services for Assurance has more than 1,000 Philippine CPAs supporting the audit engagements of EY member firms across APAC.

Adeline graduated with a Bachelor of Science degree in Accountancy from the De La Salle University. She also completed the Management Acceleration Program of INSEAD Singapore. She is a CPA and a member of PICPA.

Francisco Roque A. Lumbres
Partner, Financial Services Risk Management

Francis is a CPA. He specializes in the areas of banking, risk management, valuation of financial instruments, International Accounting Standard (IAS) 32 and 39 and International Financial Reporting Standard (IFRS) 7, 9 and 13, investment analysis, and audits of banks and other financial institutions. He is a CFA charter holder (awarded by the CFA Institute) and has been bestowed the Professional Risk Manager (PRM) designation by the Professional Risk Managers’ International Association (PRMIA).

Francis holds a Masters degree in Business Administration from the University of the Philippines. He graduated from San Beda College with a Bachelor of Science degree in Commerce major in Accounting.

Maria Kathrina S. Macaisa
Partner, Advisory and Leader, Performance Improvement

RCB-img-thumb Kaye received her Bachelor of Science degree in Accountancy from the University of Santo Tomas. She also completed the Management Acceleration Program of INSEAD Singapore. She is a CPA and a member of PICPA.

Kaye has provided advisory work in finance transformation engagements specializing in shared services migration and service delivery management for global consumer product goods and global business services organizations. She is experienced in handling multiple cross-border engagements providing leadership to both local and international teams. She is also a frequent campus resource speaker and a regular facilitator for SGV and EY training programs.

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