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Audit partners

Bonifacio F. Lumacang

Boni is the Audit Leader of the Firm. He has over 17 years of audit experience in the Philippines and the United States.  He has extensive experience in the audit of multinational corporations in the Consumer Business & Transportation, Energy & Resources, Financial Services, and Manufacturing industries.

He is a Certified Public Accountant and has earned an Executive Certificate in Business Economics from the Strategic Business Program at the University of Asia and the Pacific.

He is a member of the Association of Certified Public Accountants in Public Practice and the Philippine Institute of Certified Public Accountants.

Francis B. Albalate

Francis is an Audit & Assurance Partner with 20 years of professional experience in audit, corporate finance, financial due diligence, mergers & acquisitions, and valuation. He has extensive experience in leading audit and other engagements for multinational companies engaged in Financial Services, Consumer Business and Energy & Resources industries.

He is a Certified Public Accountant and received his degree from San Beda College, with Academic Distinction. He has completed his Master in Business Management from the Asian Institute of Management and Pacific Rim Bankers' Program from the University of Washington.

Wilfredo A. Baltazar

Willie is an Audit & Assurance Partner with over 25 years of professional experience. He has significant experience in leading audit and other engagements for multinational companies, including assisting clients with their conversion to IFRS. His audit expertise covers Consumer Business, Financial Services, Manufacturing, Services, and Technology, Media & Telecommunications. He is also the Head of Technical & Research Team of the Firm.

He is a Certified Public Accountant with an MBA degree from the University of the East. He is a candidate for a Doctorate in Business Administration from the Graduate School of Business at the De La Salle University, Manila.

He is also a faculty member of the Accountancy Department, College of Business, De La Salle University.

Willie is the 2011 Chairperson of the Accounting & Auditing Standards Committee of the Association of Certified Public Accountants in Public Practice, and a member of the Philippine Interpretations Committee of the Financial Reporting Standards Council.

Melissa S. Delgado

Melissa is an Audit & Assurance Partner with over 10 years of audit experience. She has significant experience in the audit of multinational corporations engaged in the Consumer Business & Transportation, Manufacturing, Life Sciences & Healthcare and Services industries.

Melissa is a Certified Public Accountant and has earned an Executive Certificate in Business Economics from the Strategic Business Program at the University of Asia and the Pacific.

She is a member and former Board Member and chair for Professional Development of the Association of Certified Public Accountants in Public Practice. She is also a member of the Philippine Institute of Certified Public Accountants.

Marites B. Landicho

Tess is an Audit & Assurance Partner with over 18 years of audit and accounting experience. She has extensive experience in the audit of multinational clients in the Consumer Business & Transportation, Manufacturing, and Technology, Media & Telecommunications industries.

She has worked in the Unites States for Deloitte Cincinnati under the Global Deployment Program of Deloitte. She was also seconded to the United Kingdom to practice with Grant Thornton International.

She is a Certified Public Accountant and received her degree from Central Luzon State University. She has also completed the Management Development Program from the Asian Institute of Management.

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

Avis B. Manlapaz

Avis is an Audit & Assurance Partner with over 24 years of professional services experience. She has significant experience in the audit of multinational companies in the Manufacturing, Financial Services, Consumer Business, Mining, and Services industries.   

Avis is a Certified Public Accountant and has completed the Basic Management Program at the Asian Institute of Management.

She is a Director (2012) of the Association of Certified Public Accountants in Public Practice and the Philippine Institute of Certified Public Accountants.

Cindy F. Ortiz

Cindy is an Audit & Assurance Partner with almost 25 years of professional services experience in public accounting practice and in the academe. She has significant experience in leading audit and other engagements for multinational companies, including assisting clients in their conversion to IFRS. Her audit expertise covers Manufacturing, Technology, Media & Telecommunications, Life Sciences & Healthcare, and Business Process Outsourcing industries. She is also the firm's Risk, Reputation and Compliance leader.

Cindy is a Certified Public Accountant with an MBA from De La Salle University Manila. She has completed the Professional Directors Program from the Institute of Corporate Directors and the Executive Education Programme from the Institute of Management Development, Switzerland. She also completed the Strategic Business and Economics Program from the University of Asia and the Pacific and the Enterprise Wide Risk Management Course from the Asian Institute of Management.

She is the 2011 President of the Association of Certified Public Accountants in Public Practice (ACPAPP), and is the Chairperson of the School of Accountancy at St. Scholastica's College, where she also teaches.

Drake M. Sombrito

Drake is an Audit & Assurance Partner with over 18 years of professional experience in audit and advisory work. He has significant experience in the audit of multinational corporations engaged in Consumer Business and Manufacturing. He has completed a number of Sarbanes Oxley 404 compliance engagements.

Drake is the audit leader of the Japanese Services Group in the Philippines, where he is responsible for the audit of Japanese clients, mostly in the Manufacturing, Trading, and Services industries.

Drake is a Certified Public Accountant. He has completed a Deloitte Partner Learning Program administered by the Institute of Management Development in Switzerland.