Organizational Structure

Managing Partner & General Partner

Raymund J. Manaig Marife C. Manaig

CPA MBA CPA
 Group Supervisors

Alpha Nourah P. Cadiang Mary Rose Batario

CPA CPA
 Accountants & Auditors

` `

Ma. Lourdes Guzman Rose Anne T. Espiritu,CPA

Asam Marie Fernandez Riel Reyes
CPA
Jester Kaven G. Ramos Winston B. Alcalde
CPA CPA
Mia Korina Q. Tiu Princess Irish G. Saludo
CPA CPA
 Irah Mae B. Magsino Kathleya Amor B. Bihag Melquiades M. Ventura
CPA CPA

Company Background
 Manaig, Manaig & Co., CPAs (Formerly: Manaig, Medilla & Co., CPAs) is a General Professional Partnership
formed by two Certified Public Accountants who have undergone meaningful and extensive experiences in the
practice of the Public Accounting Profession when they were still an audit/tax staff until they become In-Charge
in their respective previous Auditing Firm employers, namely: Sycip, Gorrez, Velayo & Co., CPAs and Creus, Bondoc
& Co., CPAs. Both the partners pulled their resources and time together to combined their clients to provide Public
Accounting services as a companyGeneral Professional Partnership. The company was organized and duly
registered with the Securities and Exchange Commission under Reg No. PP200313551 on June 18, 2003 and was
duly registered with the Bureau of Internal Revenue under TIN 229-328-065 on February 16, 2004.

Other Milestones:

In October 21, 2004, the company was able to secure the Certificate of Accreditation with the Board of
Accountancy under Accr. No. 0795 as a recognized General Professional Partnership to practice the Public
Accounting Profession in the Philippines.

Both Partners are accredited also in the same year 2004 with the Bureau of Internal Revenue (BIR) in Makati
City then in Calamba Laguna, where bulk of their Clients do business.
 In January 6, 2010 the company was issued the Securities and Exchange Commission (SEC) Accreditation
Certificate-Group D with Accred. No. 0184-F.

In December 15, 2010, the company was issued by the Cooperative Development Authority (CDA) an
Accreditation Certificate with Accred. No. 0017-AF.

In Oct. 17, 2011, Ms. Marife C. Manaig joined the company as a general partner to replace Mr. Dexter Medilla
who resigned in July 2010. Ms. Manaig is from Procter & Gamble Asia PTE LTD (P&G), who started as a
process owner and ended her career with Procter & Gamble PTE LTD. (P&G) in Oct. 2011 as a CORE
Operations Section Manager.

In August 12, 2013, the company has renewed its Accreditation with the CDA.

In August 5, 2013, the company has renewed its Accreditation with the SEC under Accred. No.
1343-A.

In October 29, 2013, the company has renewed its Accreditation with the BOA.

In March 17, 2016, the company was accredited with the Securities and Exchange Commission (SEC) as Group
C External Auditor which expiration is on March 16, 2019.

All these accreditations are renewable every three (3) years from the dates they were granted.

Nature of Business/Principal Activities:

General practice of public accountancy and such other activities as may be incident thereto.

List of Major Clients (Businesses/Activities):

1. Group of Companies 1 parent with 38 subsidiaries. Major Subsidiaries are: Manufacturers, Distributors,
Resources and Financial Services.

2. Stock Corporation Distributor of hi-end footwear in the Philippines.

3. Credit Cooperative Largest Cooperative in Laguna which purposes are: to encourage savings among its
members; to create a pool of such savings for which loans for productive or providential purpose maybe
granted to its members; to provide related services to enable its members to maximize the benefit from such
loans; to provide consumer services; and to provide Housing services.

4. Non-profit & Non-stock corporation (NGO)Provides a variety of programs and services aimed at preventing
and responding to abuse and exploitation of children in the Philippines.

Industries of MM&Co. Other clients: Manufacturer, Manpower Agency, Celebrity, Non-Govt Organization, Call
Center, Design & Engineering, Sub-contractor, Real Estate Lessor, Consulting Firm, Distributor, Resource and
Financial Services, Trading, Research Organization, Credit & Multi-purpose Cooperative and Homeowners
Association.
 History
MM&Co started in 2003 when both
partners who earned meaningful experiences
from reputable accounting and auditing firms
decided to put up their own general professional
partnership to provide services to small and
medium sized clients. The partners actual and
successful experiences, since the inception of the
firm, range from providing other value services
such us but not limited to: special (fraud) audits,
reconciliation services, tax investigation
assistance, business evaluations, consultation,
agreed-upon procedures, due-diligence audit,
external and internal audit, bookkeeping, financial
statement preparations, and setting up of
accounting system and manuals.

We recognize the mission-critical role accounting and tax assistance play in a company and our services are
positioned to ensure compliance to laws, rules and standards of government agencies and professional organizations
and to provide management valuable information for decision making.

Availing of our services will allow you to focus on your companys core competencies while we focus on
providing back-end assistance. With our team of highly dedicated individuals and accounting professionals, we
ensure that you get efficient and effective results.
 Vision
We are a group of prudent and trustworthy
public accounting practitioners with the advocacy
of creating the best value for our clients in
rendering assurance & non-assurance services
including external audits and consultancy. We
envision our company by year 2017 to be the
leading public accounting firm in Laguna,
Philippines and nearby provinces while catering
also services to Makati & Manila clients.

Objectives
Increase total number of audit clients by
100% from year 2016

Increase in the number of accountants by 50% from year 2016

Increase in staff skills by 70% based on 2016 skills training matrix

Strategies
Improve work distribution

1. Spread cooperative audit clients among accountants.

2. Start cooperative audits by September 2016 and target to complete by January 2017.
3. Start Interim Audits of Business Entities by
November 2016.
Core Values (PAST)
1. PRUDENCE

2. ACCURACY

3. SPEED

4. TRUSTWORTHINESS

Career Opportunities

Dont let your future staffs tell you to jump on flat land.

Work with a company that provides excellent experiences on various accounting, auditing and tax works catering to
Small and Medium Enterprises. Be prepared for the future and be a well-experienced accountant and auditor or a tax
consultant after 3-4 years of working with us!

Our firm is seeking for qualified individuals who are willing to undergo training on accounting, audit, tax and other
non-assurance services. We believe that at entry-level, a graduate should not be choosy in terms of accepting what
work/task is assigned to him or her. It is important that everyone shall undergo the hardwork in the accounting and
audit environment. We believe that details like encoding, filing, messengerial work, and other clerical works are very
important for new staffs to learn in order to establish a good foundation before moving on to analytical skills. It is
important that staffs should be prepared before moving on to a team-leader, supervisory, or managerial work. We
create a culture of being prepared before any staff can be sent to the clients office to perform audit work. It is a
common knowledge to many company-clients that staff auditors being sent are fresh graduates and do not normally
know what to do during their first few days at work. At MM&Co., we produce future accounting supervisors, audit
supervisors, accounting managers, CFOs, public accountants, or partners of a general professional partnership.

We accept applicants for the following positions:

Certified Public Accountants (CPAs)
19-23 years old
Willing to render out-of-town fieldworks
Willing to render overtime during audit seasons and when there is a business need
A team-player, honest, with intergrity, teachable
Computer literate: Excel, Word and Powerpoint

Requirements:
Resume with 22 colored picture
Transcript of Records (TOR)
CPA certificate of grades

Send resume to marifecastillo@yahoo.com or manaig.mc@gmail.com or contact 0932-856-4880. Applicants

are requested to come to MM&Co office for exam and interview anytime from 9am to 3pm Mondays thru Fridays.
MM&Co office is located at 8000 Lakeview Subdivision Phase 3, Brgy. Halang Calamba, Laguna, adjacent to Calamba
Water District Halang, Canossa Site.

Accreditation
1. In October 21, 2004, the company was able to secure the Certificate of Accreditation with the Board of
Accountancy under Accr. No. 0795 as a recognized General Professional Partnership to practice the Public Accounting
Profession in the Philippines.

2. Both Partners are accredited also in the same year 2004 with the Bureau of Internal Revenue (BIR) in Makati City
then in Calamba Laguna, where bulk of their Clients do business.
3. In January 6, 2010 the company was issued the Securities and Exchange Commission (SEC) Accreditation
Certificate-Group D with Accred. No. 0184-F.

4. In December 15, 2010, the company was issued by the Cooperative Development Authority (CDA) an
Accreditation Certificate with Accred. No. 0017-AF.

5. In Oct. 17, 2011, Ms. Marife C. Manaig joined the company as a general partner to replace Mr. Dexter Medilla who
resigned in July 2010. Ms. Manaig is from Procter & Gamble Asia PTE LTD (P&G), who started as a process owner and
ended her career with Procter & Gamble PTE LTD. (P&G) in Oct. 2011 as a CORE Operations Section Manager.

The Team
We handle our clients with prudence, accuracy, speed and trustworthiness (PAST)

Our accountants and auditors undergo in-house trainings on accounting, auditing, tax compliance and other
non-assurance services. We send our CPAs to attend seminars and trainings conducted by the Philippine Institute of
Certified Public Accountants (PICPA), Association of Certified Public Accountants in Public Practice (ACPAPP), and
other CPA organizations that provide CPE units. After about four (4) months, an MM&Co. staff shall be equipped to go
to clients offices and perform actual audit fieldworks and not just table-audits. We leave a reputation as
professionals who conduct true audits guided by audit programs and using audit working paper templates. We
construct or reconstruct companies accounting records to reach the point of being on track in terms of management
and government reporting requirements. We are also a firm that is normally recommended for special (fraud) audit
engagements by cooperatives and private companies.
Services
Manaig, Manaig & Co., CPAs (MM&Co.) is an accounting and auditing firm, accredited with BOA, BIR, CDA and SEC
Group C, located at Calamba City, Laguna with extension office at 31 Aberilla Street, Concepcion Uno, Marikina City,
M.M. As a company, we are engaged in the practice of public accounting and related services such as but not limited
to:

External and internal audits

Special (fraud) audits
Preparation of Tax Accounting Profile
Tax and Accounting Outsourcing
Setting up of accounting system
Bookkeeping
Financial statement preparations
Reconciliation services
Tax investigation assistance
Consultation
Agreed-upon procedures
Due-diligence audit

Xero Bookkeeping
By using Xero Bookkeeping, youll work smarter and faster, and change the way you do business.

Xero Bookkeeping will give you greater control of your financial information, plus the flexibility to manage your
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Transition to Xero is quick and streamlined; everything runs online so theres nothing to install, and everything is
backed up automatically.
Once the transition to Xero is complete, well assign a Project Manager to your account. And when your bank
reconciliation and financial reports are published, youll discuss these with an Accounting Manager.

Xero health check up

Save unnecessary time, money, and reduce the risk of your books being sent to the ER with a Xero Check-up.

Make sure your books are in the best of health and full working order with a full Xero Check-up with our packages. As
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save yourself time and costly problems later.

Our Xero Check-up checks:

The validity of your set up, including making sure conversion balances are correct

Balances are correct and reconciled

Financials make sense

Ledger versus details of AP and AR

Bank feeds are working

Fixed assets are set up properly

Correct integration of Add-ons

Xero Conversion and Setup

Basic Setup and Conversion

One-time set-up fee, includes:

Set up Xero data file, organization details and business information

Chart of accounts

Invoice branding

Customize check styles and email settings

Setting up live feeds from your bank account(s) into Xero

Import all contacts (customers, suppliers and employees)

Add payment gateway

Advanced Setup and Conversion

One time setup fee, includes:

Includes all Basic Setup above

Make sure conversion balances are correct

Data import

Sales data
 AR/AP

Fixed assets

Historical bank statements

Includes one hour of training

Includes 30 days of chat, email and phone support

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Operate more efficiently and have more time to focus on your business rather than in your business by switching to Xero.

We admit it. Were 100% sold on Xero, the world leader in Cloud accounting software. And so are our clients because
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Easy Recording

Save time when recording expenses and deposits

Multi-currency provides real time currency conversion

Create bank rules to memorize certain transactions

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Data is saved remotely. Automatic back-ups

Beautiful Financial Reports

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Partners Curriculum Vitae

Raymond J. Manaig

CERTIFIED PUBLIC ACCOUNTANT

MASTER OF BUSINESS ADMINISTRATION

Qualification

A Professional with extensive experience in the Public Accounting Practice, Accounting Software, Tax
Consultancy, and streamlining of processes in a fully computerized environment.
 An Educator who teaches not only theories and cases read in books but also shares actual
experiences to students for easy understanding and appreciation.

An Entrepreneur who understands the needs of clients both on the business and accounting sides.

Experience highlights

More than 4 years of finance and accounting outsourcing service delivery experience from 1
multinational firm.

19 years extensive experiences in consultancy, accounting, audit, and tax practice.

9 years teaching experience in the college of accounting and business administration.

More than 13 years experience as an entrepreneur

Practitioner
MANAIG, MANAIG & CO. CPAs
(Formerly: MANAIG, MEDILLA & CO. CPAs)

Managing Partner; Accounting and Tax Consultant

Jan 16, 04 up to the Present

Services rendered to various clients: Trading, Manufacturing, Cooperatives, Non-profit Institutions and
Service Entities:
 External and internal audit

Special (fraud) audits

Preparation of Tax Accounting Profile

Tax and Accounting Outsourcing

Setting up of accounting system

Bookkeeping

Financial statement preparations

Reconciliation services

Tax investigation assistance

Consultation

Agreed-upon procedures

Due-diligence audit

Individual Practitioner
Oct 1997 up to Jan 2004 Renders Tax Compliance Reviews, Accounting and Auditing Services
ENTREPRENEUR

SOUTH FUMIGATION PROFESSIONALS INC.

(Pest Control Operator) October 2008 up to the Present

Chairman and Consultant

MIGGS.COM COMPUTER RENTALS INC.

November 1999 up to the Present

Chairman and Consultant

LANAI RESTAURANT
November 1999 up to the Present

Partner and Consultant

EDUCATOR

CITY COLLEGE OF CALAMBA

June 2009 up to Nov. 2010 Part-time Faculty

Subject: Auditing & Assurance Services

COLEGIO DE SAN JUAN DE LETRAN-CALAMBA

Jun97 Mar 06 Subjects: Auditing Practice, Auditing Theory, Auditing Practice Laboratory, Managerial
Advisory Services, Basic Accounting, and Integrated Accounting.

Fulltime Accounting Instructor (Previously Part-time)

PROCTER & GAMBLE ASIA PTE LTD

Global Business Service Center Oct 15, 99 up to Jan 15, 04
 Finance and Accounting Process Owner

D.M. CONSUNJI, INC.

Mar 30, 98Oct 15, 99

Senior Accountant

BUILDERS FEDERAL PHILS., INC.

Oct 97 Mar 98

Accounting Supervisor

CREUS, BONDOC & CO., CPAs

Apr 95 Oct 97

Staff Auditor; In-Charge

TECHNICAL/COMPUTER SKILLS

Advanced/Expert in Windows Applications

Experience in SAP, JD Edwards, Timberline, SA400 Computer Systems Literate, and Integrated
Accounting Software

Implements Xero Accounting Software to Clients

EDUCATIONAL BACKGROUND
De La Salle University, Taft Manila
Master of Business Administration
Sept. 2003

Colegio de San Juan de Letran Calamba

1991 1995

Bachelor of Science in Accountancy

HONORS:

Cum Laude

Rectors Awardee
Marife C. Manaig

CERTIFIED PUBLIC ACCOUNTANT

MASTER OF BUSINESS ADMINISTRATION-CANDIDATE

Qualification

A Professional with meaningful experience in the Public Accounting Practice, Tax Preparation &
Consultancy, and Streamlining of processes in a fully-computerized environment.
 An Accountant, General Ledger Team-leader, and Section Manager in a multi-national company 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.

Experience highlights

Summary

More than 12 years of finance and accounting outsourcing service delivery experience from 1
multinational firm

More than 5 years extensive experiences in consultancy, accounting, audit and tax practice

More than 8 years experience as an entrepreneur

MANAIG, MANAIG & CO. CPAs
(Formerly: MANAIG, MEDILLA & CO. CPAs)
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 of accounting system

Special (fraud) audits

Bookkeeping
 Financial statement preparations

Reconciliation services

Tax investigation assistance

Consultation

Agreed-upon procedures

Due-diligence audit

Rhianna Mirelle Enterprises (Trading of Beverages)

From June 2013 up to the Present

Owner/Manager

South Fumigation Professionals Inc.

October 2008 up to the Present

Corporate Secretary and Consultant

Procter and Gamble PTE, LTD

Global Business Service Center

June 2010 to October 2011

June 2010 to October 2011
Dec. 2006 to June 2010
General Ledger Operational Excellence Team Leader
 Oct 15, 1999 to Dec. 2006
Finance and Accounting Process Owner

TECHNICAL/COMPUTER SKILLS

Advanced/Expert in Windows Applications

Implements Xero Accounting Software to Clients

Educational background
De La Salle University, Taft Manila
Master of Business Administration Candidate
Stopped in 2006

Certified Public Accountant Board Examination

Passed in May 1999

Philippine College of Business and Arts, Quezon City

Bachelor of Science in Accountancy
March 1997