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THE SGV PARTNERS & PRINCIPALS

Francis J. Ricamora
Partner, Tax

FJR-img-thumb Kiko is a Tax partner a Certified Public Accountant. He is highly proficient in providing a wide range of tax services for clients in the consumer products & retail, technology, services, manufacturing, business process outsourcing, life sciences, power & utilities, and real estate industries. He is actively involved in the Firm’s Tax Basics Seminars and is a part-time lecturer in Taxation, Finance and Accounting.

Kiko obtained his bachelor’s degree in Accountancy in 1998 from the Pamantasan ng Lungsod ng Maynila, magna cum laude. He completed his Masters in Business Administration at the University of the Philippines-Diliman in 2006 and the Management Development Program at the Asian Institute of Management (AIM) in 2007.

Jules E. Riego
Principal, Tax

Jules is a lawyer. He is experienced in international tax – inbound and outbound investments. He has advised local and foreign clients on various tax (national and local) issues, including: tax implications of proposed transactions; structuring of cross-border transactions for tax efficiency and cost minimization; contract review and interpretation; corporate restructuring; application and interpretation of tax treaty provisions; corporate tax planning; and family wealth planning and local taxation. He has represented clients in tax assessments and claims for refund in the Bureau of Internal Revenue, and has prepared position papers on tax-related industry issues and on various pending tax bills.

He is the Chairman of the Taxes and Tariffs Committee of the American Chamber of Commerce of the Philippines. He is a member of the Integrated Bar of the Philippines.

Jules earned his Master of Laws degree from Harvard Law School and earned his Juris Doctor degree from the Ateneo Law School (silver medal for academic excellence). He is also a graduate of the Harvard Tax Concentration Program. He graduated from the University of Santo Tomas with a Bachelor of Arts degree in Philosophy.

Washington A. Roqueza
Partner, Advisory

Wash is a Principal in Advisory. He specializes in operations and supply chain management, cost and productivity management, quality and risk management, business process management, and business transformation. He is experienced in business process and organization reviews, system design and integration, and system implementation support work. He is a practitioner in the areas of ISO 9000 (Quality Management), ISO 14000 (Environmental Management), and the other ISO certification systems.

He is a member of the Board of Trustees of the Philippine Institute of Industrial Engineers (PIIE), a corporate member of the Philippine Quality and Productivity Movement (PQPM), the Philippine Society for Quality (PSQ), and a former Director of the UP Alumni Engineers (UPAE). He is also a Board Member of the UP Industrial Engineering Alumni Association (UPIEAA). He is a resource consultant and speaker on Supply Chain and Operations Management, Cost Management, and Business Process Improvement.

He earned his Masters in Engineering Management from Northwestern University in Chicago, USA. He finished his Master of Business Administration degree from the University of the Philippines–Diliman and graduated with a Bachelor of Science in Industrial Engineering degree from the same university.

Veronica A. Santos
Principal, Tax

Veronica has been a Tax Principal since 2001. Her areas of expertise span transaction tax, international tax, and corporate tax advisory. She regularly assists clients in engagements involving securitizations, corporate reorganizations, corporate recovery and restructuring, and cross border investments. Her engagements also include advisory work on financial instruments, structured products, and project finance for infrastructure projects, and tax due diligence for mergers and acquisitions. She is the Country Leader for Transaction Tax. Veronica also acts as Technical Assistance Manager of the Ernst & Young team, which is included in the panel of transaction advisors of the Philippine Government for Public-Private Partnership projects.

She is a member of the Integrated Bar of the Philippines.

She was a Rotator-Manager at the Arthur Andersen Office of Federal Tax Services in Washington DC. She was awarded the 2001 Special Sycip Award for her pioneering work on e-commerce taxation.

Veronica completed her degree of Master of Laws at the New York University School of Law and obtained her Bachelor of Laws degree from the University of the Philippines where she received the Dean’s Medal for Academic Excellence. She graduated magna cum laude from the University of the Philippines School of Economics.

Aileen L. Saringan
Partner-in-Charge, Baguio

Aileen is a partner in Assurance. She has over 20 years of experience serving multinational high-growth companies, including those in the trading, manufacturing, semiconductor, transportation, health care, real estate and pharmaceutical industries, and educational institutions. She has also audited subsidiaries of US listed companies and SEC publicly listed companies. She is also knowledgeable on IFRS and is SGV’s Technology Industry Champion.

Aileen 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 magna cum laude from the Polytechnic University of the Philippines with a Bachelor of Science degree in Accountancy.

Sonia D. Segovia
Partner, Tax

Sonia is a partner in Tax and specializes in tax compliance review, due diligence review for tax matters, modeling of tax impact under alternative structures, review of controls on tax-related processes and review of Deferred Income Tax. Her industry experience includes oil and gas, energy and utility, mining, trading, manufacturing, electronics, telecommunications, real estate, construction, business process outsourcing, hotel, resort and restaurant, transportation, international airlines, regional operating headquarters, schools, manning, logistics and other service oriented industries. She has also handled entities registered under the Philippine Export Zone Authority and Board of Investments.

Sonia earned units in Masters in Business Administration at the Ateneo Graduate School of Business and completed the Management Development Program of the AIM. She graduated cum laude from the University of St. La Salle in 1988 with a Bachelor’s degree in Commerce, major in Accounting and placed seventh in the 1988 CPA board examinations.

Dhonabee B. Señeres
Partner, Assurance

Dhona is a CPA. She has been with the Assurance and Advisory Business Services division since 1998. Her audit experience spans various industries including airline and related services, telecommunications, mining and exploration, information technology, business process outsourcing, retail, health care, pharmaceuticals, manufacturing, construction, and freight/logistics. She has also been involved in various due diligence work and cross-border transactions. Her deep knowledge of accounting standards and audit methodology made her an integral member of the Accounting Standards Group of the Firm.

Dhona attended the Executive Masters in Business Administration Program of the Asian Institute of Management as a Firm scholar. She graduated cum laude from the University of the Philippines-Visayas.

Carolina A. Racelis-Serapio
Principal, Tax

Carol is a principal in Tax. She specializes in business tax advisory primarily in the power, manufacturing and trading sectors. Her areas of experience include providing tax advice to global and multinational companies on corporate investments and transactions and tax-efficient corporate structures; corporate restructuring and reorganizations, spin-offs, mergers, capital structuring, liquidations, quasi-reorganizations; cross border/international transactions inbound tax advisory and structuring of investments; corporate registrations with Philippine regulatory government agencies for special tax incentives; representation before the revenue tax authorities in relation to securing tax rulings and tax treaty relief rulings, tax deficiency assessments and tax refund cases. From 2007 to 2008, she worked in the EY-London office where she handled global tax quality and risk management.

She is a member of the Integrated Bar of the Philippines.

Carol graduated from the Ateneo de Manila Law School with a Juris Doctor in Law. She attended the Management Development Program of the AIM. Carol also has an Economics degree from the University of the Philippines.

Mark P. Tamayo
Partner, Tax

Mark is a CPA–Lawyer and has been providing professional tax services to local and multinational companies, with indirect tax/customs and international trade (CIT) as his area of expertise. He has also successfully represented a wide variety of clients engaged in diversified business activities before the Bureau of Internal Revenue (BIR) and Bureau of Customs (BOC) on highly complex and contentious tax and customs controversies. He has likewise been extensively involved in handling various issues relating to the interpretation of tax and customs laws, rules and processes. He also handles the firm’s major customs advisory, advocacy and compliance engagements.

He is a member of the Integrated Bar of the Philippines as well as of the Philippine Institute of Certified Public Accountants (PICPA).

Mark completed the Management Development Program at the Asian Institute of Management and the Program of Instruction for Lawyers at the Harvard Law School in Cambridge, Massachusetts, USA. He obtained his Bachelor of Laws Degree from the Ateneo de Manila University and his Bachelor of Science in Commerce, Major in Accounting from San Beda College.

Henry M. Tan
Partner, Tax

Henry is SGV’s Country Leader for Global Compliance Reporting and Business Tax Compliance. He is also a Transaction Tax Accredited Partner and Partner-in-Charge for Tax Basis Seminars. He has over 20 years of extensive experience in tax due diligence and tax compliance reviews. He has done tax reviews for companies in the manufacturing, retail, services, and information technology and semiconductor industries. He provides contract tax services (tax function outsourcing) to local and multi-national clients and has performed review of incentives available to enterprises registered with the Philippine Economic Zone Authority and Board of Investments. He has provided independent CPA verification services for claims for refund, tax credit and tax assessment cases with the Court of Tax Appeals.

He is a member of the Philippine Institute of Certified Public Accountants (PICPA). He was the President of the PICPA Eastern Metro Manila Chapter from 2009 to 2010.

Henry graduated class valedictorian and magna cum laude from the Polytechnic University of the Philippines with a Bachelor of Science in Accountancy degree.

Marie Stephanie C. Tan-Hamed
Partner – Transaction Advisory Services

MTH-img-thumb Marie Stephanie is a partner in Transaction Advisory Services (TAS) . She obtained in 2002 her double degrees in Applied Economics and Accountancy, honorable mention, from the De La Salle University. She completed the Executive Development Program of the Kellogg School of Management- Northwestern University, USA in 2014. Stephanie placed 10th in the 2003 CPA Board Examinations and joined SGV in the same year. She is also a Chartered Financial Analyst (CFA) charterholder.

Stephanie joined the Firm’s Assurance group in 2003. She moved to TAS in 2006 where she has become a specialist in valuations and business modelling, as well as transaction support for clients in the real estate, energy and utilities, broadcasting, and banking sectors. She is a member of the ASG and is a subject matter resource in the areas of asset impairment, group accounts and business combinations, and fair value measurements.

Jennifer De Leon Ticlao
Partner, Assurance

JDT-img-thumb Jennifer is a partner in Assurance services. She graduated from the University of Santo Tomas in 2002 with a degree in Accountancy, magna cum laude. Jen obtained a Master in Management degree from the AIM, with distinction, in 2011. She placed 9th in the 2002 CPA Board Exams and joined SGV in the same year.

Jen’s audit clients are from the real estate, asset management, restaurant, manufacturing, airlines and fast-moving consumer goods industries. She is a member of the Firm’s ASG and is highly knowledgeable in revenue recognition, presentation and disclosures as well as financial due diligence transactions.

Cyril Jasmin B. Valencia
Partner-in-Charge, Bacolod

Cyril is involved with the external audit across various industries such as power generation, real estate and manufacturing. She also handles accounting consultations, conversion to International Financial Reporting Standards and due diligence reviews.

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

She holds a Masters degree from the Asian Institute of Management and graduated cum laude with a degree in Business Administration, major in Accounting from the University of the Philippines–Visayas.

Christine G. Vallejo
Partner, Assurance

CGV-img-thumb Christine is an Assurance Partner. She handles the audit of clients in the investments, real estate, retail and manufacturing sectors. She is also experienced in International (Regulation S) bond offering transactions and in business combination/consolidation of investments.

Christine graduated from the Far Eastern University in 1999 with a bachelor’s degree in Accountancy. She is a CPA and has been with the Firm since 1999. She attended the Executive Development Program at the Kellogg School of Management, Northwestern University, USA in 2013.

Roderick M. Vega
Partner, Assurance

Erick is a CPA, Certified Fraud Examiner and a partner in SGV’s Assurance practice, under the Fraud Investigation and Dispute Services (FIDS). He provides investigation, compliance and dispute services work for a wide variety of clients in different industries. He has a combined working experience of 20 years on fraud investigation, and internal and external auditing in the Philippines and overseas. His specializations are in the areas of forensic audit and investigation. Erick also performs compliance works on U.S. Foreign Corrupt Practices (FCPA) Act and business code of conduct for U.S. and multinational companies.

He is a member of the Philippine Institute of Certified Public Accountants (PICPA) and Association of Certified Fraud Examiners.

Erick graduated cum laude from the Pamantasan ng Lungsod ng Maynila with a Bachelor of Science in Business Administration degree, major in Accounting.

Jonald R. Vergara
Principal, Tax

JRV-img-thumb Jong is a principal in Tax. He provides tax advisory and advocacy services to clients in trading, manufacturing, power, renewable energy, utilities, direct selling and real estate. He is experienced in corporate tax planning, mergers and reorganization, investment incentives, international tax, customs, and local taxes. He also represents clients before tax authorities and has experience handling cases before the tax court. He is in-charge of the firm’s Learning and Development program for Tax.

He is a member of the Integrated Bar of the Philippines.

Jong graduated from the University of the Philippines-Diliman in 1994 with a degree in Economics. He later obtained his Juris Doctor degree (with honors) from the Ateneo de Manila University in 1999. He also attended the Executive Masters in Business Administration program of the Asian Institute of Management in 2005.

Lucil Q. Vicerra
Principal, Tax

Lucil is a principal in Tax. She specializes in indirect tax and business tax advisory. She has experience in the oil and gas, power, mining, consumer, media and entertainment, manufacturing, pharmaceutical, IT, semiconductor and automotive industries.

She is a member of the Integrated Bar of the Philippines.

Lucil completed the Management Development Program of the Asian Institute of Management. She obtained her law degree from the San Beda College of Law and her Bachelor of Science degree in Tourism from the University of the Philippines.

John T. Villa
Partner, Assurance

John is a CPA and a partner in Assurance. His audit experience covers industries such as power generation, real estate, mining, food and beverage, and airline and allied services. He also has experience in mergers and acquisitions, cross-border offering and corporate liquidations. A member of SGV’s Accounting Standards Group, he is SGV’s Subject Matter Resource for Leases, Provisions and Contingencies. He is also currently a member of the EY Global and EY Asia-Pacific Subject Matter Groups on Leases.

He is an officer and active member of the Philippine Institute of Certified Public Accountants (PICPA). At present, he is the President-elect of PICPA Southern Metro Manila Chapter with term starting July 1, 2013.

John has a Masters in Business Administration degree from the Asian Institute of Management. He also passed the CFA Level 1 examination. He graduated magna cum laude with a Bachelor of Science in Accountancy degree from the University of the Philippines–Visayas.

Benjamin N. Villacorte
Partner-in-Charge, Cavite

RCB-img-thumb Benjie graduated from San Beda College with a Bachelor of Science degree in Accountancy. He completed the Columbia Essentials of Management program at the Columbia University Graduate School of Business, New York, USA. He placed 3rd in the CPA Board Examinations. He is also a CIA and a member of PICPA.

Benjie focuses on the audit of companies in the power and utilities, asset management, real estate, telecommunication, and semiconductors industries. He is a resource person on IFRS, a member of the Capital Markets Group, and is well-versed in capital market transactions (cross-border and local). He is part of the Firm’s ASG and is a subject matter resource on Leases and Impairment. Benjie is a member of EY Asia-Pacific Subject Matter Groups on these areas. He is a regular lecturer in external and internal IFRS trainings.

Wilfredo U. Villanueva
Principal, Tax and General Counsel

Wilfredo U. Villanueva succeeds Emmanuel C. Alcantara, who has retired as Head of Tax and General Counsel. For the past 24 years, Willie has been providing clients with services in corporate tax planning and advisory with engagements involved in direct and indirect tax, local tax and international taxation issues of transnational investments. His expertise also includes the area of tax advocacy with the Bureau of Internal Revenue and he had represented clients before the Court of Tax Appeals.

Willie is a member of the Integrated Bar of the Philippines. He earned his Bachelor’s degree from the Ateneo de Manila University, and his Bachelor of Laws, class valedictorian and cum laude, from the University of the East.

Sherwin V. Yason
Partner, Assurance

SVY-img-thumb Sherwin is an Assurance partner and has deep experience in financial audit. He graduated from the Southern Luzon State University with a bachelor’s degree in Accountancy in 2001. He obtained his Master in Management degree from the AIM in 2010. He is a CPA and has been with SGV since 2002.

Sherwin specializes in the audit of companies in the telecommunications, real estate, manufacturing and distribution, mining, leasing, retail, media and entertainment, information technology, asset management, semi-conductor and logistics, among others. He possesses deep experience and knowledge in group audits of conglomerates with overseas operations and cross border transactions. He has also broad experience in the audits of foreign private issuers, including SOX 404 audits.

Sherwin is also a member of the Firm’s Accounting Standards Group and is a subject matter resource on International Financial Reporting Standards for small and medium-sized entities (IFRS for SMEs). He serves as a regular speaker in the implementation of IFRS for SMEs.

Jose Pepito E. Zabat III
Partner, Assurance

Peps is a CPA and a partner in Assurance. His expertise is in the audit of companies belonging to the property and casualty insurance, telecommunications, hotel sector, mining, manufacturing and distribution, ship management and crewing/manning, sea cargo transport, and consumer products industries. He also handles due diligence engagements relating to acquisitions and cross-border securities offerings under Reg S.

He has completed his Master in Management degree at the Asian Institute of Management. He also graduated magna cum laude from St. Louis College, San Fernando, La Union with a Bachelor of Science degree in Accountancy.

Alexis Benjamin C. Zaragoza III
Partner, Assurance

ACZ-img-thumb AZ is an Assurance partner. He graduated from the DLSU with a Bachelor of Science in Accountancy. He graduated from the University of Chicago Booth School of Business with a Master’s degree in Business Administration (with honors), specializing in corporate finance and private equity. He also has a Graduate Diploma of Chartered Accounting from the Institute of Chartered Accountants in Australia. He placed 9th in the 2003 CPA Board examinations and is included in the top 5% Merit List of Chartered Accountants in Australia. He was the 2008 Quality Service Awardee and the 2009 Quality People Awardee at EY Sydney – SGM Group. He is a CPA and a member of PICPA.

AZ is experienced at handling the audit of clients from the mining & metals, oil & gas, retail, private equity and airport operation industries. He worked for four years at EY Sydney, Australia. He is a subject matter expert on the accounting standards on Exploration for and Evaluation of Mineral Resources.
He is married to Kristine Joy Zaragoza and they have 2 children.

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