REVIEWERS


Raymund J. Manaig, CPA MBA – Credentials

  • Cum Laude in Letran Calamba
  • MBA at De La Salle University, Taft
  • Managing Partner of Manaig, Manaig & Co., CPAs (20 yrs)
  • Professor at Letran- Calamba and City College of Calamba (9 yrs)
  • Finance and Accounting Outsourcing Service Delivery, Procter & Gamble (4 yrs)


Lord Gen Rilloraza, CPA MBA – Credentials

  • Master in Business Administration
  • BS Accountancy “Cum Laude”
  • BS Management Accounting. “Cum Laude
  • Associate in Accounting Technology
  • Professor at University of the Cordilleras
  • Financial Advisor, AIA Philippines
  • Lecturer ar CRC-ACE Review School Inc.
  • Former General Ledger Accountant at Texas Instruments (Philippines), Inc.
  • Fomer Instructor at Saint Louis University
  • Former Audit and Assurance Associate at Navarro Amper & Co. (Deloitte Philippines)


Neshel Sinco, CPA CTT – Credentials

  • 10th Placer September 2023 CPALE
  • Cum Laude graduate of Ateneo de Davao University
  • Certified Tax Technician
  • Master of Science in Accountancy Candidate in De La Salle University
  • CPA reviewer in various CPA Review Center
  • Audit and Assurance Supervisor at KPMG Philippines


Dr. Marc Oliver Castañeda, CPA PhD – Credentials

  • MBA at St. Louis University – Cum Laude
  • PhD in Philosophy in Management at St. Louis University – Cum Laude
  • CPA Reviewer in Baguio and Manila areas
  • Professor at St. Louis University (20 yrs.)
  • Previous Audit Associate, SGV & Co.


Atty. Ralph Bodota – Credentials

  • Lawyer & Certified Public Accountant
  • Graduate of Law from Arellano University School of Law
  • Attorney IV/Audit Team Leader at the Commission on Audit
  • Junior Associate at MIESCOR Infrastructure Development Corporation
  • Manager-Legal and Corporate Affairs at Fortun Narvasa Salazar Law Offices
  • His areas of concentration include litigation, taxation, compliance and corporate housekeeping services, public procurement, and real estate.


Ismael R. Cabonse, CPA – Credentials

  • University of San Jose Recoletos, Cebu City
  • Tax Practitioner (11 years)
  • Government Compliance Officer 2go Group Inc. (7 years)
  • Accounting Manager 2go Group Inc. (4 years)
  • Oracle Systems Administrator 2go Group Inc. (2 years)
  • Accounting Supervisor, Financial Analyst, & Internal Audit staff 2go Group Inc (4 years)


Randy Paderes, CPA – Credentials

  • 20th Placer May 2007 CPALE
  • PUP Manila Graduate
  • Practitioner Alumnus of SGV
  • Former faculty of FEU, PUP Manila, La Consolacion, New Era, National College of Science and Tech. Cavite


Red Christian Palustre, CPA CTT – Credentials

  • 15th Placer May 2018 CPALE
  • 4th Placer Nov. 2019 CTT Exams
  • Magna Cum Laude – 94.40% Manila Tytana Colleges PDMB
  • Awarded Gold Leadership Award
  • Awarded Metrobank Award for Academic Excellence
  • Titan Scholars Guild-President
  • Tax Compliance Manager at Dizon Farms Group of Companies


Jeff-Mike Smith Sule, CPA – Credentials

  • Top 7, 2010 CPA Licensure Examination
  • Top 2, 2014 Real Estate Appraiser Licensure Examination
  • PUP Part-time Instructor
  • CPA Director at Shield Professionals Review and Training Center
  • Part time instructor at De La Salle University Manila
  • Ateneo de Manila faculty member
  • Regular Resource Speaker at PICPA, IAM Training Events, Accelera Inc., Org. Dev’t Internationale and Vision Connect


Atty. Willie Santiago – Credentials

  • Lawyer and Certified Public Accountant
  • Dir of Tax & Corporate Services Division of Diaz Murillo Dalupan & Company.
  • Regular Speaker at PICPA, ACPAPP, AIT, MCLE for Lawyers at Alternative Center for Continuing Education and Seminar Solutions, Inc. (ACCESS).
  • Speaker at Institute of Internal Auditors, University of Asia and Pacific, Philippine Retailers Association, Philippine Association of Management Accountants and various chambers of commerce
  • 20 years of experience in public practice from registration, to tax advocacy, mergers and acquisitions, handled numerous engagements from SME to Multi-national BOI and PEZA-registered companies.
  • His exposure includes charter flights/airline, club shares, property management cost, etc.
  • Represents clients before the SEC as well as in courts as a litigator


Raymund J. Manaig, CPA MBA – Credentials

  • Cum Laude in Letran Calamba
  • MBA at De La Salle University, Taft
  • Managing Partner of Manaig, Manaig & Co., CPAs (20 yrs)
  • Professor at Letran- Calamba and City College of Calamba (9 yrs)
  • Finance and Accounting Outsourcing Service Delivery, Procter & Gamble (4 yrs)


Lord Gen Rilloraza, CPA MBA – Credentials

  • Master in Business Administration
  • BS Accountancy “Cum Laude”
  • BS Management Accounting. “Cum Laude
  • Associate in Accounting Technology
  • Professor at University of the Cordilleras
  • Financial Advisor, AIA Philippines
  • Lecturer ar CRC-ACE Review School Inc.
  • Former General Ledger Accountant at Texas Instruments (Philippines), Inc.
  • Fomer Instructor at Saint Louis University
  • Former Audit and Assurance Associate at Navarro Amper & Co. (Deloitte Philippines)


Neshel Sinco, CPA CTT – Credentials

  • 10th Placer September 2023 CPALE
  • Cum Laude graduate of Ateneo de Davao University
  • Certified Tax Technician
  • Master of Science in Accountancy Candidate in De La Salle University
  • CPA reviewer in various CPA Review Center
  • Audit and Assurance Supervisor at KPMG Philippines


Dr. Marc Oliver Castañeda, CPA PhD – Credentials

  • MBA at St. Louis University – Cum Laude
  • PhD in Philosophy in Management at St. Louis University – Cum Laude
  • CPA Reviewer in Baguio and Manila areas
  • Professor at St. Louis University (20 yrs.)
  • Previous Audit Associate, SGV & Co.


Atty. Ralph Bodota – Credentials

  • Lawyer & Certified Public Accountant
  • Graduate of Law from Arellano University School of Law
  • Attorney IV/Audit Team Leader at the Commission on Audit
  • Junior Associate at MIESCOR Infrastructure Development Corporation
  • Manager-Legal and Corporate Affairs at Fortun Narvasa Salazar Law Offices
  • His areas of concentration include litigation, taxation, compliance and corporate housekeeping services, public procurement, and real estate.


Ismael R. Cabonse, CPA – Credentials

  • University of San Jose Recoletos, Cebu City
  • Tax Practitioner (11 years)
  • Government Compliance Officer 2go Group Inc. (7 years)
  • Accounting Manager 2go Group Inc. (4 years)
  • Oracle Systems Administrator 2go Group Inc. (2 years)
  • Accounting Supervisor, Financial Analyst, & Internal Audit staff 2go Group Inc (4 years)


Randy Paderes, CPA – Credentials

  • 20th Placer May 2007 CPALE
  • PUP Manila Graduate
  • Practitioner Alumnus of SGV
  • Former faculty of FEU, PUP Manila, La Consolacion, New Era, National College of Science and Tech. Cavite


Red Christian Palustre, CPA CTT – Credentials

  • 15th Placer May 2018 CPALE
  • 4th Placer Nov. 2019 CTT Exams
  • Magna Cum Laude – 94.40% Manila Tytana Colleges PDMB
  • Awarded Gold Leadership Award
  • Awarded Metrobank Award for Academic Excellence
  • Titan Scholars Guild-President
  • Tax Compliance Manager at Dizon Farms Group of Companies


Jeff-Mike Smith Sule, CPA – Credentials

  • Top 7, 2010 CPA Licensure Examination
  • Top 2, 2014 Real Estate Appraiser Licensure Examination
  • PUP Part-time Instructor
  • CPA Director at Shield Professionals Review and Training Center
  • Part time instructor at De La Salle University Manila
  • Ateneo de Manila faculty member
  • Regular Resource Speaker at PICPA, IAM Training Events, Accelera Inc., Org. Dev’t Internationale and Vision Connect


Atty. Willie Santiago – Credentials

  • Lawyer and Certified Public Accountant
  • Dir of Tax & Corporate Services Division of Diaz Murillo Dalupan & Company.
  • Regular Speaker at PICPA, ACPAPP, AIT, MCLE for Lawyers at Alternative Center for Continuing Education and Seminar Solutions, Inc. (ACCESS).
  • Speaker at Institute of Internal Auditors, University of Asia and Pacific, Philippine Retailers Association, Philippine Association of Management Accountants and various chambers of commerce
  • 20 years of experience in public practice from registration, to tax advocacy, mergers and acquisitions, handled numerous engagements from SME to Multi-national BOI and PEZA-registered companies.
  • His exposure includes charter flights/airline, club shares, property management cost, etc.
  • Represents clients before the SEC as well as in courts as a litigator


Atty. Narciso Reyes – Credentials

  • Master of Laws (LI.M.) University of Santo Tomas Graduate School of Law
  • Professor of Law, Manila Adventist College (MAC) and Laguna State Polytechnic University (LSPU)
  • Professor of Business Law, Pamanstasan ng Cabuyao (PNC)
  • Graduate of Bachelor of Law at Faculty of Civil Law, University of Sto. Tomas
  • Best Debater in Political Science Debate CUP, University of Perpetual Help Laguna 2011
  • Best Speaker in Debate Championship of Perpetual University Laguna
  • Practicing Lawyer at Reyes Law Office, Binan Laguna


Atty. Narciso Reyes – Credentials

  • Master of Laws (LI.M.) University of Santo Tomas Graduate School of Law
  • Professor of Law, Manila Adventist College (MAC) and Laguna State Polytechnic University (LSPU)
  • Professor of Business Law, Pamanstasan ng Cabuyao (PNC)
  • Graduate of Bachelor of Law at Faculty of Civil Law, University of Sto. Tomas
  • Best Debater in Political Science Debate CUP, University of Perpetual Help Laguna 2011
  • Best Speaker in Debate Championship of Perpetual University Laguna
  • Practicing Lawyer at Reyes Law Office, Binan Laguna
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