About MM&Co.

• • Financial Accounting and Reporting for BPOs
  • External Audit of Financial Statements for Manufacturing, Trading and Service Entities
  • Corporate Registration Services to Government Agencies: SEC, BIR, CDC, BOI, PEZA, Etc.
  • Tax Consultancy and Compliance
  • Corporate Secretarial Services
  • Internal Controls
  • Fraud/Special Audits
  • Financial Due Diligence Audit
  • Handling BIR (Taxing Authority) Investigations
  • Tax Lecturer/Reviewer
  • Independent CPA (ICPA) in the Court of Tax Appeals handling Tax Investigations and Refund Cases
  • Preparer and Consultant on Transfer Pricing Documentation for PEZA and other non-PEZA entities

• • Graduated from De La Salle University Taft, Manila, Philippines last September 2003 with a master’s
  degree in business administration (MBA)
  • Graduated as Cum Laude and Rector’s Awardee in Colegio de San Juan de Letran-Calamba Laguna,
  Philippines last March 1995

As the Managing Partner of Manaig, Manaig & Co., CPAs (MM&Co.) since June 18, 2003, and with more than 20 years
of experience in accounting, audit and tax practices, I have achieved the following:
1. I successfully led and mentored auditors and tax preparers. Many of them, after their tenure with the firm, have
progressed to become senior staff, audit/tax supervisors, managers, directors in various reputable companies.
The firm had an average of 17 staff from 2016 to 2019, mostly CPAs. Since the COVID-19 Pandemic, the firm has
reduced its practice maintaining only main clients and focusing on its core services.
2. I have provided a diverse array of services, such as creating a detailed Standard Operating Procedures Manual
for a manufacturing company, conducting Fraud/Special Audits for service and trading entities, and
successfully implementing QuickBooks Enterprise Solutions for both construction and trading companies.
These initiatives have effectively streamlined accounting operations for various small to medium-sized
businesses.
3. I conducted Internal Control Reviews for cooperative organizations enhancing their governance structures and
operational efficiency. [2,000+ members]
4. I have completed the preparation of Transfer Pricing Documentations for six (6) PEZA and one (1) Non-PEZA
Entity covering the years 2019-2022. [Manufacturing and service entities]
5. I have completed the preparation of the Internal Audit Report a Manufacturing Company covering the period
January 1-June 30, 2024. [250+ employee]
6. Furthermore, in my role as an Independent CPA, I effectively handled and resolved four (4) Tax/Tax Refund
Cases at the Court of Tax Appeals. Out of these cases, three (3) out of four (4) achieved substantial savings,
averaging Php1 Billion each.
As an Interim CFO for two years [April 4, 2022 – June 30, 2024], I oversee the company’s financial landscape.

1. Leveraging on my meaningful background in finance and taxation, I have improved the company’s financial
and management reporting, implemented crucial policies on accounting, internal controls, and tax
documentation.
2. I have resolved tax issues that led to a reduction of tax exposure of approximately Php13.4Million for year
2022.
3. I restructured the tax framework that led to increased effectiveness and efficiency of tax reporting.
4. As part of my strategic initiatives, I harmonized legal documentation with operational and taxation requirements.
Furthermore, by amending the articles of incorporation and bylaws, I was able to match the companies’
purposes and capital structure with their current financial statements and strategies.
5. I have drafted various company policies that would provide guidance and instill internal controls in different
departments. One significant and recent policy which was submitted on December 21, 2023, for securing a BIR
Ruling, is the policy on Outstation “Per Diem” Allowances. This submission aimed to secure the company’s
exemption from withholding tax, expanded withholding tax, fringe benefits tax, and substantiation requirements.
6. I registered BRO’s Davao Project with the BOI last Aug. 11, 2023, which led to enjoying five (5) years Income
Tax Holiday and seventeen (17) years VAT Exemption.
7. I was responsible in planning, leading and monitoring all activities related to financial reporting, financial
controls and payment management and tax compliance management at executive level; facilitating smooth
and timely external; coordinating across departments for information; driving adherence to Corporate financial
guidelines in all finance processes with the objective of timely completion of all financial activities in accordance
with laws and standards in the Philippines.
8. I established the Financial Accounting, Reporting, and Tax system for Aprio Philippines Incorporated during
the transition of over 200 staff members from BRO to Aprio.

October 15, 1999 – January 15, 2004 Procter & Gamble Asia PTE LTD. (Global Business Services)
Senator Gil Puyat Ave. Makati City, PROCESS OWNER
Philippines Cash Disbursements and Affiliate Transactions handling Australia,
NewZealand, Malaysia, Singapore & Philippines markets.
Software Used: SAP

March 30, 1998 – October 15, 1999 D.M. Consunji Inc.
2281 Chino Roces Ave. Extension, (One of the largest Construction Companies in the Philippines)
Makati City, Philippines SENIOR ACCOUNTANT
Software Used: JD Edwards

October 1997 – March 1998 BUILDERS FEDERAL PHILS., INC.
Sucat Paranaque Metro Manila, (Construction Company focused on Curtain Walls for High-rise Buildings)
Philippines ACCOUNTING SUPERVISOR for General Accounting and
Tax Compliance

June 1997 – March 2006 COLEGIO DE SAN JUAN DE LETRAN-CALAMBA and CITY
Bucal Calamba City Laguna, COLLEGE OF CALAMBA
Philippines PART-TIME PROFESSOR
Basic Accounting, Partnership & Corporation, Auditing Theory, Auditing
Practice, Managerial Advisory Services, and Computerized Accounting.

April 1995 – October 1997 BONDOC, WONG & CO., CPAs
Dela Rosa Makati city, AUDITOR
Philippines

• A family man. Husband to Marife C. Manaig and a father to three (3) wonderful children.
• Age: 50 years old
• Domicile: Lot 6 Block 9 Lakeview Subd. Phase III, Brgy. Halang Calamba City Laguna, Philippines
• Present Address: Smacck Dil Apartments Unit G, Mariveles Street, Brgy. Malabanias Angeles City Pampanga, Philippines

• • A Professional with meaningful experience in the Accounting, Financial Reporting , Audit, Tax Compliance, and
  Streamlining of processes in a fully-computerized environment.
  • An Accountant, General Ledger Team-leader, and Section Manager in a multi-national company (Procter &
  Gamble) with vast experience in account reconciliations, financial reporting to directors, management of a
  group of accountants in a highly professionalized and best in class organization.
  • A Process-oriented individual who is keen to details and is able to adapt and come up with efficient and
  improved processes leveraging on available resources. Has meaningful experience in leading global projects on
  accounting process improvements and accounting software/s implementations.

• • 12 years of meaningful experience in finance and accounting outsourcing service in Procter & Gamble Asia Pte.
  Limited, a multinational accounting and finance service center in Manila, Philippines.
  • 13 years meaningful experience in financial accounting, audit and tax compliance practice in the Philippines.
  Mar i fe C. Mana i g , CPA, ASA(Aus t )Page 1 | 4
  MANAIG, MANAIG & CO. CPAs
  Partner
  October 2011 up to the Present
  Services rendered to various clients of different industries such as Trading, Manufacturing, Non-profit Institutions
  and Service entities: External and internal audit; Setting up/Implementation of accounting systems; Special (fraud)
  audits; Bookkeeping; Financial Statement Compilation; Account Reconciliation Services; Tax Compliance Services;
  Internal Audit; and Agreed-upon procedures.
  PROCTER & GAMBLE ASIA PTE. LTD.
  Section Manager for Finance (Band II)
  Central Operational Reporting Excellence Group Manager
  May 1, 2009 to October 14, 2011
  Finance Manager (Band I)
  General Ledger Operational Excellence Leader
  January 1, 2007 to April 30, 2009
  Finance Manager – Employee Service Governance Team Lead
  October 1, 2004 to December 31, 2006
  Finance Process Owner (PO1)
  Selling, Research & Admin Accountant – August 1, 2002 to September 30, 2004
  Accounts Payable Process Owner – October 1, 1999 to July 31, 2002

General Partner

October 2011 up to the Present ; Services rendered to various clients: Trading, Manufacturing, Non-profit Institutions and Service Entities:

• External and internal audit
• Setting up/Implementation of accounting systems
• Special (fraud) audits
• Bookkeeping
• Financial statement preparations
• Reconciliation services
• Tax investigation assistance
• Consultation
• Agreed-upon procedures
• Due-diligence audit

• October 2008 up to the Present
• Corporate Secretary and Consultant

Procter and Gamble Asia Pte. Ltd.
Section Manager for Finance (Band II)
Central Operational Reporting Excellence (CORE) Group Manager
May 1, 2009 to October 14, 2011
ORGANIZATIONAL
• Takes part in action plan setting of CORE (group responsible for month end closing) as one of the Finance
and Accounting Section of the center.
• Applicant’s screening and interviews, hiring, review of process owners’ performance, and recommends
promotion or staff’s improvement plan, and salary increases.
• Participate in calibration rating for Process Owners of Finance and Accounting in Manila Service Center.
• Train process owners and create organizational capability program for the managed section.
• Develop Service Level Agreements with other groups / departments or business partners of the center.
• Develop Job Descriptions for new roles or update existing Job Descriptions as needed.
OPERATIONAL
• Develops and review Key Performance Indicator (KPI) of the group and recommends action plan to
improve.
• Reports to Group Manager and Directors on Key Operational work operations e.g. Closing Status of more
than 100 Legal Entities handled by the center.
• Works with other Service Centers e.g. New Castle, San Jose and Global on Closing Processes. Represents
Manila Service Center in regional meetings. Leads global projects for the 3 centers in improving the
closing (e.g. Non-Stop Closing – Follow the Sun closing) to enable reduction of closing days from 7 to 3
days.
Mar i fe C. Mana i g , CPA, ASA(Aus t )Page 3 | 4
Finance Manager (Band I)
Employee Service Governance Leader
October 1, 2004 to December 31, 2006
Finance Manager (Band I)
General Ledger Operational Excellence Leader
January 1, 2007 to April 30, 2009
ORGANIZATIONAL
• Applicant’s screening and interviews, hiring, review of process owners’ performance, and recommends
promotion or staff’s improvement plan, and salary increases.
• Develop Service Level Agreements with Business Partner of the Company – 3rd party service provider.
• Develop Job Descriptions for new roles or update existing Job Descriptions as needed.
OPERATIONAL
• Develops and review Key Performance Indicator (KPI) of the 3rd party service provider of the company
(Employee Services was outsourced to a 3rd party company)
• Reports to Group Managers and Directors for the audit of the work of 3rd party service provider.
• Works with other Service Centers e.g. New Castle, San Jose and Global on Employee Service Governance.
Represents Manila Service Center in regional meetings. Leads global projects for the 3 centers in
improving Service Level Agreements, Processes and KPIs in the area of ES Accounting.
• Responsible in closing the 100 legal entities outsourced to service center.
• Works with other Service Centers e.g. New Castle, San Jose and Global on General Ledger Closing.
Represents Manila Service Center in regional meetings. Leads global projects for the 3 centers in
improving closing.
Finance Process Owner (PO1)
Accounts Payable Process Owner – October 1, 1999 to July 31, 2002
Selling, Research & Admin Accountant – August 1, 2002 to September 30, 2004
• Delivers target Key Performance Indicator (KPI) for assigned Markets / Legal entities: 1) Accounts payable – Payment on Time and Right First Time; 2) SRA Closing – Close on time and Quality Closing – Zero issues.
• Reports to Team Leaders and Band 2 managers for the delivery of payments for accounts payable and
closing of cost center actuals for SRA Closing.
• Works with other processes such as Cash Disbursements and Treasury Group as Accounts Payable Process
owner. Works with General Ledger, Cost Accountants, Employee Services, Cost Center Finance as SRA
Accountant.
• Responsible in closing the 100 legal entities outsourced to service center.
• Attend Global Calls / Meetings to review result of operation for the month in behalf of the service center’s
team.
• Works with other process owners in process improvements.

De La Salle University, Taft Manila
Undergrad in Master of Business Administration – earned 48 units out of 57 units required
2002-2006
Philippine School of Business Administration, Quezon City
Bachelor of Science in Accountancy
March 1998

• Advanced/Expert in Windows Applications
• Experienced SAP user handling different roles in a multinational company for 12 years
• Certified Xero Clould Accounting Advisor
• Implements Xero Accounting Software to Clients

Certified Public Accountant
Valid until 04.19.2022

BOA Accreditation No. 0795
Valid until 12.09.2020

CDA Accreditation CEA No. 0017-AF
Valid until  8.15.2019

BIR Accreditation No. 09-006063-001-2014
Valid until 02.08.2021

• Bachelor of Science in Accountancy (City College of Calamba – Philippines)
• Certified Public Accountant (CPA) Philippines

Alpha has more than 13 years of meaningful experience in the accounting, auditing, taxation and other assurance and non-assurance services rendered to companies from various industries, namely: Trading, Manufacturing, Non-profit Institutions, Cooperatives and Service Entities. She has handled a number of BIR investigations. She also handles a group of CPAs working on the firm’s Tax Retainer clients, Bookkeeping, Financial Reporting and Audit of Financial Statements.