Accounting Firm in  Makati Metro Manila, Taxation Services in Makati Metro Manila, CPA firm in Makati Metro Manila, Audit Services in Makati Metro Manila

Initially established as an accounting firm in 1994, R.S. Bernaldo & Associates, a member firm of Asian Accounting Firms (ASNAF) and a correspondent firm of PKF International, has grown phenomenally from a professional staff of 7 to 130 staff, more than 100 of whom are certified public accountants. It is currently one of the largest medium sized accounting practices in the Philippines offering a comprehensive range of accounting, audit, tax, and corporate consulting services.

Lawyers with 3 CPA's multi-disciplines training and experience lead the organization. The corps of professional staff has strong academic credentials and professional experience.

It is the R.S. Bernaldo & Associates philosophy to provide personalized service through a team of professionals with global experience and perspective and local expertise.

Such coordination, whether this is in audit, taxation, management consultancy or corporate services, keeps clients attuned to developments and opportunities for growth. In everything we do, we perform our work keeping in mind the needs to provide practical and easy solutions to the clients.

Competing in a rapidly developing East Asian region and the myriads of rules and regulations that characterized a rapidly developing economy, Philippine companies have diverse needs that can be serviced effectively and efficiently only by accounting organizations with established international networks.

R.S. Bernaldo & Associates have extensive overseas connections to provide clients with cooperation and support in all major world markets.

The Firm’s present clientele includes major industry leaders in manufacturing, energy, exploration, construction, mining, real estate, banks, hotel, investment and finance, telecommunications, computers, advertising, food, health care, and trading. It services a number of clients belonging in the top 1,000 corporations of the Philippines, and a number of multinational companies affiliated with the European Union, US and Asia-Pacific principals.

Mission Statement

R.S.Bernaldo & Associates is an active business partner, who consults, guides and venture businesses to the full realization of their economic goals.

Vision Statement

We aim to be the leading Philippine CPA firm for its ability to render a complete range of professional services that exceed the expectations of our clients. We see ourselves as a genuine partner of clients, government bodies, and the general public in driving the way to economic progress.


Accounting Services in Makati Metro Manila, Accountants in Makati Metro Manila
Rosario S. Bernaldo
Consulting Firm in Makati Metro Manila, Accountants in Makati Metro Manila
Romeo A. De Jesus, Jr.​
Auditing in Makati Metro Manila, Accountants in Makati Metro Manila
Pepito G. Po​

Litigation Services in Makati Metro Manila, Accountants in Makati Metro Manila
Marvin G. Garcia​
Tax Services in Makati Metro Manila, Accountants in Makati Metro Manila
Percival R. De Guzman​
Accounting Firm in  Makati Metro Manila, Accountants in Makati Metro Manila
Glenn J. Magcaling​

We are professionals committed in providing you quality service. We take responsibility in developing our understanding of your business and any related transaction. In this way we are able to give you an output that is catered specifically for you.

Our Client Service Team (CST) is composed of auditors, accountants, tax specialists, lawyers and industry experts.

RSBA is your all-around professional service provider.​



We provide financial audit services for reportorial requirements with SEC and BIR. We issue an audit opinion whether the financial statements as a whole are free from material misstatements.

Our extended experience in different industries, as well as different fields, makes us one of the most sought external auditors in the Philippines. We have over 300 external audit clients, ranging from domestic corporations, branches, representative offices to foreign corporations.

We are also handling listed companies, BSP regulated and insurance commission regulated companies. We are accredited with SEC as Class A.


We provide financial reviews. We issue a review opinion whether anything has come to our attention that causes us to believe the client's financial statements are not prepared, in all material respects, in accordance with PFRS on the basis of procedures which do not provide all the evidence required in an audit.


We provide long-form reports needed for application to SEC for the increase or decrease in authorized capital stock, and others. The long form reports provide detailed audit procedures performed for each material account.


We review financial information regarding business transactions (e.g. sale and merger) to determine the accuracy of the financial records and to assess if warranties may be needed to address potential issues and to determine the proper valuation of the accounts that will become the basis of Buyer’s/Acquirer’s decision.


We conduct valuation studies using internationally accepted methodologies. We render fairness opinions and conduct valuation studies.


As an independent CPA firm, we examine the documents to be submitted by the client, in support of their claim for refund or issuance of tax credit certificate of their unutilized Value-Added Tax paid on domestic purchases of taxable goods and services and importation of goods, which purchases are all attributable to zero-rated sales for a specific period of time.


We will be able to provide an independent and objective evaluation of the quality and the effectiveness of business operations, policies and procedures, including internal control system. We can also include a review of your company’s compliance with the mandatory requirements of the regulatory bodies.



We assist the management in the preparation of actual or projected financial statements in conformance with PFRS. Having actual or projected financial statements will help you pursue your business objectives.


We are able to provide you the financial statements, and also the books of accounts. When records are lost or destroyed, we are able to help you reconstruct your books so that it complies with the Philippine Financial Reporting Standards (PFRS).


We provide services to align your company to current accounting policies to PFRS. We discuss with you the effects of the transition and how your company will move forward.

One of the most sought out alignment service is PAS 32 and PAS 39 regarding Financial Instruments, which is most common for banks and other financial institutions. We have also handled PFRS transition from New Government Accounting System (NGAS).

In the forthcoming years, services for alignment with IFRIC 15 Agreements for the Construction of Real Estate and IFRS 9 Financial Instruments will be needed by companies, which have real estate assets and/or financial instruments.

Our Quality Assurance Unit (QAU) assists in the transition. Backed up with technical experience in the interpretation and application of the Standards, rest assured your financial statements will be in full compliance with PFRS.


We assist the management by carrying out procedures of an audit nature to which we and the entity and any appropriate third party have agreed on. Upon the end of the engagement, we will present a report on factual findings.


We can help you evaluate your current accounting system. Not only do we perform procedures to ensure that the transactions are properly recorded in the books, we also provide your company recommendations to strengthen your internal control policies.

We can also assist you in creating your chart of accounts and creation of Accounting Manual.

We have assisted several companies, both service and manufacturing for the creation of their accounting manuals. We create the manual specified to your own needs and requirements.


We provide qualified and professional services based on your requirements to help you in your accounting transactions.

Should you wish to expand the services, we can endorse you to Center for Training and Development, Inc., which provides bookkeeping and general accounting services.

PEZA and BOI Registration and Reporting Compliance
We can help your business register under the Philippine Economic Zone Authority and Board of Investments. We guide you in the procedures and requirements. After establishment, we can also assist you in the reporting compliance.



We undertake financial, legal and audit due diligence works, as well as mergers and integrations support services to acquiring clients. Our due diligence review services offers a comprehensive audit of transaction critical accounts and disclosures. We also perform transaction structuring and mode of acquisition advisory services. We also provide support to valuation determination by reviewing accounts, balances, contingencies and off-balance sheets items to re-state the account balances and incorporate potential liabilities and contingencies in the valuation of the target Company.


We identify the possible risk areas and the current practice of your company. We provide recommendations to enhance the efficiency and effectiveness of the internal control system.

We use the International Professional Practice Standards that are also used by the Institute of Internal Auditors-Philippines (IIA). Each internal audit manual and procedure is tailor-fitted to your company.

We also provide fraud, system and compliance audit.



We provide a wide range of services for taxation. With our client service team trained specifically for BIR, SEC and other regulatory bodies, we can assure you that your concerns will be addressed thoroughly and professionally. We handle tax assessments, filing claims for tax refunds or credits with the tax regulatory authorities, including litigation support in the financial aspects of the claims.


We provide taxation compliance audit, wherein we determine if your company is fully compliant with the BIR Regulations. It is important for a company to have regular taxation compliance audits as non-compliance may result to fees and penalties.


Our tax planning and consultancy is spearheaded by CPA-Lawyers, whose expertise is Taxation and Corporate Law. Advice is given to clients on all aspects of tax strategy on proper tax corporate structures, including transaction advisory, preparation of tax returns for individuals and companies, covering salaries tax, profits tax and other business tax, and property tax.

Technical and Training


We provide a tailor-fitted training for your accounting staff and the management. Each session is supported with modules explaining in detail the discussed topics. Our training is provided by our Quality Assurance Unit (QAU) and by other speakers with background on the topics discussed. Our speakers are professionals practicing audit, tax and other fields.


We tasked ourselves to inform you of the latest developments in the accounting practice that may affect, not only our audit engagements, but also your business decisions and operations. We offer seminars that focus on PFRS and other regulatory updates. We can provide you with creditable speakers.
Our seminars are complete with CPE credits and certificates.

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18th Floor Cityland Condominium 10 Tower 1, 6815 Ayala Avenue cor. H.V. Dela Costa Street, Makati City, Metro Manila, Philippines

Telephone Numbers:
+63 (2) 88924487; +63 (2) 88121718
+63 (2) 88121719; +63 (2) 88121720
+63 (2) 88121721; +63 (2) 88121722
+63 (2) 88121723; +63 (2) 88121724
+63 (2) 88121410; +63 (2) 88923170

Fax Number:
+63 (2) 88136539


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