What we do
Full-service assurance, tax, and advisory.
From statutory audit to strategic advisory, our engagements are built on rigor, ethics, and a genuine understanding of your business.
Audit & Assurance
- Financial statements audit
- Internal audit
- Review of historical financial statements
- Review of prospective financial statements
Tax Services
- Tax assessment
- Tax compliance health check
- Tax due diligence
- Tax opinions and rulings
- Tax planning and structuring
- Estate and donor’s tax compliance
Accounting Services
- Bookkeeping
- Compilation of financial statements
- Account reconciliations
- Internal accounting
Advisory & Business Consultancy
- Business policy making
- Financial due diligence
- Risk management
- Strategic management
Corporate Services
- Business registration
- Corporate structuring
- Corporate secretarial
- Payroll processing and compliance
Other Services
- Agreed-upon procedures
- Company profiling & loan application assistance
- Estate planning · Retirement planning and funding
- Contract review · Collection services
- Real estate services and other allied services
Who we serve
Industries we serve.
The reporting framework, the controls, and the regulator differ by sector. Our engagements cover twelve.
Beyond Tacloban City
Engagements run from wherever you are.
Clients elsewhere in Eastern Visayas, in Metro Manila and in other regions work with us without travelling to our office.
Documents turned over online
Records, schedules and supporting documents are exchanged through shared online folders, and reports are delivered the same way.
Meetings by video call
Planning, status and closing meetings are held by video call. Visits are scheduled where the work requires them, such as an inventory count.
Electronic filing
Returns and reports are filed through the online systems of the BIR, the SEC and the other agencies that accept them.
Our Partners
Led by credentialed professionals.
Four partners with national distinctions, international practice, and deep roots in the academe.

Placed 2nd in the May 2018 CPA licensure examination. Trained in assurance and taxation at one of the largest professional services firms in the world before returning to Region VIII, and has since audited MSMEs through to large corporations. Assists taxpayers through BIR audits and assessments. Teaches audit, assurance, and taxation, and authored a CPA reviewer book on auditing.
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Audit and Professional Practice Director at one of the world’s Top 4 professional services firms, serving in its London, New York, and Philippine offices. Sat three consecutive terms on the Audit and Assurance Standards Council, served as National President of PICPA for FY 22-23, and sits on the council of the ASEAN Federation of Accountants. Led Saint Paul School of Professional Studies as President for more than a decade.
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Placed 1st in the May 2018 CPA licensure examination and 10th in the December 2023 Bar. Practice centres on tax compliance and health checks, assistance with tax audits, corporate structuring, and tariff and customs compliance. Began his career as a risk and compliance officer, internal auditor, and data privacy officer. Lectures on taxation and commercial law and reviews for the CPA board examinations.
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More than half a decade in the public practice of accountancy, auditing MSMEs and large corporations across retail and trade, educational institutions, non-profits, importation, and services. Began as an audit associate at a Manila firm. Works in full-cycle accounting and financial reporting with variance and ratio analysis. School accountant and part-time lecturer at SPSPS, and treasurer of PICPA–Tacloban Chapter.
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The next filing and payment deadlines we are tracking. Open the calendar for the full year.
Get in touch
Let’s talk about your business.
Tell us what you need — audit, tax, bookkeeping, or advisory — and our team will get back to you.
2nd Floor, Rubber Tree Building, Brgy. 77, 611 BLISS – Fatima Diversion Road, Tacloban City, Philippines 6500
Suite 302, F. Mendoza Complex, Sto. Niño St., Brgy. 28, Tacloban City 6500
0995 398 9482
info@aaccocpas.com
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Insights · News & Announcements
CDA MC No. 13-2026
The Cooperative Development Authority has issued Memorandum Circular No. 13, Series of 2026. The circular clarifies and standardizes how cooperatives allocate, manage, and spend their statutory Community Development Fund (CDF).
What’s New?
- Expanded Use of CDF: From 1 to 6 spending avenues including Koop Kapatid & CSF Programs.
- Spending Caps Introduced: Ceiling for Infrastructure & Calamity Relief spending
- 2030 Deadline: Cooperatives with unspent CDF exceeding ₱10 Million (as of FY 2018) must fully spend the funds by December 31, 2030.
- Compliance Officer Required: Coops must designate a Community Development / CDF Compliance Officer
Expanded Use of CDF
- Previous Rule: CDF spending was restricted mostly to an "Adopted Community" or basic disaster response.
- New Rule: Coops can now spend across 6 distinct avenues:
1. Adopt-a-Community - Local community partnerships with LGUs.
2. Adopt-a-Cooperative - Inter-coop assistance (Koop Kapatid Program).
3. Social Services - General community programs under the Social Development Plan.
4. Infrastructure Projects - Physical facilities and Soft infrastructure (digital/education).
5. Fortuitous Events - Local disaster response & recovery.
6. Financial/Loan Assistance - CSF Program contributions via co-op banks.
Spending Ceilings of Projects
- Infrastructure: 30% to 50% of CDF but not to exceed Php1,000,000 for Large and Medium Cooperatives; Up to Php200,000 of CDF for Small and Micro Cooperative.
- Fortuitous Events: 10% to 50% of CDF but not to exceed Php300,000 for Large and Medium Cooperatives; 40% to 50% CDF but not to exceed Php100,000 for Small and Micro Cooperative.
Other Details to Note
- Strict Prohibitions: CDF cannot be passed to foundations, unions, or federations, used for politics, or spent on projects that mostly benefit Coop members rather than the broader community.
- Progressive Penalties: Payment of fine, non-issuance of certificate of compliance, dissolution of the cooperative
- UN SDGs Integration: All CDF projects must align with the 17 UN Sustainable Development Goals ("Gabay sa Kaunlaran" framework)
- Compliance Staff Role: Coops must designate a Community Development (CDF) Compliance Officer
- Deadline for Unspent CDF: Accumulated amount of CDF exceeding 10 Million (as of FY 2018) must be full spent by December 31, 2030.
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The advisory in six cards
The same summary, in the form we publish on social media. Select any card to read it full size.
This advisory is a general summary and is not a substitute for professional advice. For guidance on your own situation, please consult us.
Related: AAC Tax Calendar · AAC Tax Code · All advisories
