Accountancy Archives | University of San Carlos

�� upholds Accountancy excellence with topnotcher and strong CPALE performance

universityofsancarlos — Fri, 14 Nov 2025 08:18:54 +0000

The University of San Carlos (��) once again stands tall in the national arena as it upholds its tradition of academic excellence with its outstanding performance in the October 2025 Certified Public Accountant Licensure Examination (CPALE).

Through the Department of Accountancy, �� continues to strengthen its reputation as one of accountancy education. This year, the University proudly celebrates the success of its graduates, led by Carolinian Marjorie Mae Tan Dy securing 5th place nationwide.

Marjorie Mae Tan Dy placed 5th in the October 2025 Certified Public Accountant Licensure Examination.

Beyond topnotcher recognition, �� also produced an impressive number of newly licensed Certified Public Accountants, showcasing the University’s consistent performance in one of the country;s most demanding professional board examinations.

To the newly licensed Carolinian CPAs and to our 5th placer, CONGRATULATIONS!

Aguadera, Yanny Jean A. Alqueza,
Shaynne Ann A.
Altura, Shareca R.
Alviola, Franz Michael E.
Antero, Harnie Mae L.
Arenas, Mariecris C.
Aves, Dhexenn S.
Balagulan, Angela U.
Barcenas, Goddess Mary V.
Bardoquillo, Sheila Mae O.
Basia, Liza Marie A.
Bautro, Felrey James M.
Cafe, Lourence U.
Calasang, Lance Urich R.
Canacao, Ralph Adrian T.
Canada, Jackylin B.
Cayabyab, Louise Anne P.
Cellona, Mikaela Leila A.
Cenia, Viola Marie S.
Cinco, Corinne D.
Colimbo, Nathalie Rose E.
Credo, Marianne Abighail I.
Cruz, Kristel Red A.
Dejan, Jhudiel Jasper B.
Demafiles, Nefalin B.
Dugaduga, Dane Joshua O.
Dy, Marjorie Mae T.
Edjec, Joshua Cline T.
Estrella, Elisha Gabriel M.
Genobiagon, Effie S.
Go, Danielle Mae Louise T.
Go, Janelle Therese T.
Gulben, Jasper Clark R.
Honteveros, Jesse Angelo O.
Ibale, Danny Boy M.
Lagudas Roselene D.
Lampago, Gideon Brye P.
Lapitan, Therese Lorelei M.
Lasco, Vinyet Raquel C.
Laurel, Michelle V.
Legatuna, Lorele Shane S.
Limoran, Dan Lester V.
Lomosbog, Chen D.
Magno, Alyssa Joy M.
Mariano, Eliza Lois T.
Mendoza, Erika Mae G.
Moralde, Angely A.
Mosqueda, Hans Gabriel I.
Nguho, Ralph Ivan Lester A.
Obate, Keith Ver C.
Oblianda, Nina Rejenna F.
Omandam, Christian Ian E.
Pendijito, Francis Daivin L.
Peralta, Kent Adrian C.
Perez, Chae Yehuditova A.
Pisuena, Laiza Mae N.
Ramos, Leila Danielle B.
Rey, Vienah Danica P.
Rivera, Kyla Nicole Aquino
Rodas, Dana Maryjo T.
Rosellosa, Jhon Albert U.
Roslinda, Tristan Antony A.
Sabillo, Stephany May P.
Salimbagat, Shenna Salomes,
Aubrey Faith L.
Salomes, Cheery Ann G.
Sanchez, Lyle Jr. M.
Siao, Diana Lou C.
Sobrevega, Maryel E.
Solijon, Joschael Mae M.
Surig, Alexandra Nicole P.
Tidoso, Marisse Zyra N,
Toroy, Jose Marte Jr. G.
Uy, Marielle S.
Uy, Robyn Vernice S.
Veitch, Kyle Andrew G.
Villasencio, Jude Lander H.
Villaver, David R.
Ylanan, Mary Christine Laron
Yu, Louie Imma-Therese E.
Yu, Christine Doris C.
Yuson, Mica

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�� Accountancy partners with EY GDS to prepare future-ready graduates

universityofsancarlos — Tue, 21 Oct 2025 07:33:56 +0000

The University of San Carlos (��), through its Department of Accountancy, strengthens its commitment to producing future-ready professionals through a new partnership with EY Global Delivery Services (EY GDS). The partnership was formalized during a meeting held on September 26, 2025, at the Department of Accountancy Conference Room, Archbishop Reyes Building, �� Downtown Campus.

From left: Rey D. Amaya (Management Advisory Services Cluster Head), Challoner A. Matero, (Department of Accountancy Chair), Karl M. Dominguez (Security Consultant), Roland Radly A. Cudia (Risk Consulting Leader), Gil J. Buenavista (Risk Consulting Manager), Jesse James M. Jacob (Risk Senior Manager), Arvin F. Suralta (Department of Accountancy Assistant Chair), John Davis Baguio (IMA Cebu Chapter Adviser), and Neil Patrick G. Seares (Division 4 Adviser).

This partnership marks another milestone in advancing academic-industry linkages that equip Carolinian students with global competencies and practical insights into the evolving world of accounting and business services.

Through the partnership, students can look forward to:
• Hands-on learning in internal audit, IT audit, risk consulting, and digital risk
• Exposure to real-world cases and simulations with guidance from EY professionals
• Opportunities for internships and employment with EY’s global network

To keep teaching aligned with industry standards, a faculty immersion program is also planned during summer. This ensures that the department’s curriculum and classroom strategies stay updated with current industry trends and technologies.

Whether pursuing Accountancy, Management Accounting, or Internal Auditing, students can be confident that �� is equipping them with the skills and experiences that employers value most, especially in a world shaped by technology, artificial intelligence, and complex risk environments.

For parents and students alike, this means one thing: choosing �� Accountancy is choosing a future-proof career path in finance, audit, and global business.

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305 examinees pass Accountancy Readiness Test, top ten scorers bared

universityofsancarlos — Sat, 02 Aug 2025 02:05:53 +0000

The �� Department of Accountancy proudly announces that 305 examinees successfully passed the Accountancy Readiness Test (ART) conducted on July 29, 2025.

An examination to waive the Fundamental of Accounting course, the ART is administered to incoming B.S. Accountancy, B.S. Management Accounting, and B.S. Internal Auditing first-year students and is an important component of the department’s commitment to academic excellence and professional preparation.

The Examination Committee was composed of:

Dr. Challoner A. Matero, Chairman
Joemel D. Dakay, Assistant Chairman
Marichu S. Fornolles, Member

In recognition of outstanding academic performance, the department is pleased to acknowledge the following incoming students who garnered the Top 10 highest scores in this year’s ART:

Top 10 highest scores

Rank 1

ANG, ANGELA JASMINE T. – Sacred Heart School Hijas de Jesus

Rank 2

LUGOD, KARYL ANGELI T. – University of San Carlos Senior High School
MANLAPAZ, SOFIA NATALIE ANGEL Z. – Masbate National Comprehensive High School
SADANG, MARY JULIANNE M. – Silliman University

Rank 3

ALEJANDRE, MATTHEW B. – St. Francis Academy – Balamban, Cebu
LARGO, CHRISTIENNE Q. – University of Cebu – Lapu-Lapu and Mandaue

Rank 4

PUDALAN, JOHN MICHAEL C. – University of San Carlos Senior High School
TY, CHARLES MATTHEW D. – University of San Carlos Senior High School

Rank 5

COMBINIDO, ALLISA JOY C. – University of San Carlos Senior High School
GALORIO, LHADE THERESE A. – Ormoc City Senior High School
IMPUESTO, LINUS L. – University of Cebu – Banilad
PARAGOSO, LANCE LORDJIM D. – Talamban National High School

Rank 6

BABOR, JAMES – Xavier University Senior High School
BELARMA, MARY CHLOE P. – Cebu City National Science High School
CAÑEDO, ADRIAN GABRIEL B. – Cebu City National Science High School
GUARDIANA, VYNNE MHARIAN AVEA C. – University of San Carlos Senior High School
JOYOHOY, NEHREL M. – University of San Jose – Recoletos Senior High School
LIBIRAN, KAELYN SAMUELLE T. – University of San Carlos Senior High School
OCTOBRE, NICOLE KYLE J. – Cebu City National Science High School

Rank 7

MENIL, ATHENA M. – Caraga Regional Science High School
PASAYLO, FRANCINE CARLA MARIE E. – University of San Carlos Senior High School
SUGUITAN, KHRISHANTA HANNAH C. – San Juan National High School
YAP, LEILA IZABELLE S. – University of San Carlos Senior High School

Rank 8

DIEZ, GIANNA ALAINE S. – St. Peter’s College of Ormoc, Inc.
DOCTOLERO, SWEET ALTHEA B. – University of San Carlos Senior High School
OFQUERIA, JAMES CARLO M. – Don Bosco Technical College – Cebu
TISOY, NEIL KRISTOPHER T. – Nemesio-Epifania Taneo Memorial High School

Rank 9

ABELLANA, NICOLA I. – University of San Carlos Senior High School
AVILA, YAELLA P. – University of San Jose – Recoletos Senior High School
BORROMEO, SHANE ELDRICK W. – Philippine Christian Gospel School
BRODETH, GABRIELLE GRACE C. – Ormoc City Senior High School
DE JESUS, ENRACEL O. – University of San Carlos Senior High School
EPOGON, ALCEL MARY SHIFRA B. – Colegio de la Inmaculada Concepcion – Cebu
MADRONERO, RAPHAEL TERRENCE M. – Mactan National High School – Senior High School

Rank 10

ABENASA, CLARK KRISTOFFE G. – Tisa National High School
NIERE, ZARA ALTHEA B. – Cebu City National Science High School
PEDROZA, HANNAH FAYE M. – City of Bogo Senior High School

The Department commends all passers and their respective senior high schools for this academic milestone. We look forward to welcoming these future accounting professionals to the University of San Carlos.

by Joemel D. Dakay, CPA, Department of Accountancy

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�� student accountants win back-to-back Gold IMA Award of Excellence

universityofsancarlos — Thu, 31 Jul 2025 10:39:17 +0000

The University of San Carlos Institute of Management Accountants Student Chapter (�� IMA SC) has earned the prestigious IMA Award of Excellence–Gold Chapter award conferred by the Institute of Management Accountants (IMA).

IMA is one of the largest and most respected associations in the management accounting profession based in Montvale, New Jersey, USA. This marks the chapter’s second consecutive receipt of the prestigious award since its establishment in 2023, solidifying its reputation as a premier student organization in the field of management accounting.

The IMA Award of Excellence Gold Chapter award is presented to student chapters that have successfully met the requirements established by IMA. These requirements emphasize initiatives that advances IMA’s mission and vision through the promotion of accounting, business, and finance career pathways, educational and networking opportunities to its members, as well as the promotion of global certifications namely the Certified Management Accountant (CMA), Certified in Strategy and Competitive Analysis (CSCA), and the Financial and Managerial Accounting Associate (FMAA).

IMA offers three levels of achievement in this year’s program, i.e., Bronze, Silver, and Gold. All student chapters that qualify at any level will receive an Award of Excellence certificate, and student chapters that meet the Gold Level requirements will receive an additional USD500 funding from IMA.

This year, the student chapter’s vision is to “Learn, Lead, and Succeed.” The chapter’s continued success can be attributed to recurring and groundbreaking initiatives centered on education, professional development, and community engagement. Among the chapter’s flagship projects were the Members’ Orientation, which introduced students to the IMA organization; the Management Accounting in Practice (MAP) Industry Workshops, where industry experts share their insights and experiences applying key topics in the CMA exam; and the Local Educational Tour, which offered students a closer look into diverse sectors from private enterprises to government institutions.

The chapter also spearheaded Leadership Training Seminars to upskill its members, alongside the Accounting and Finance Youth Convention held in partnership with non-government organizations, academic institutions, and private stakeholders. These initiatives highlight the chapter’s commitment to shaping purpose-driven professionals while staying true to IMA’s mission and vision.

The student chapter proudly dedicates this award to the students who embody the pursuit of continuous learning, professional development, and excellence. The chapter also extends its heartfelt gratitude to the Department of Accountancy and the IMA Philippines Chapter for their unwavering support and guidance in the chapter’s initiatives. This award is not only a testament to the power of collaboration between academic institutions and professional communities, but also a challenge to the next generation of Carolinian leaders to continue raising the bar of excellence in the local and global management accounting landscape.

Learn more about and .

by Joemel D. Dakay, CPA, Department of Accountancy

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Accountancy and business students bag major awards in AmCham 2025

universityofsancarlos — Sat, 26 Jul 2025 02:58:24 +0000

Four selected students from the �� School of Business and Economics made their mark in this year’s American Chamber of Commerce (AmCham) Business Leadership Program held from May 26 to June 7, 2025 in Makati City, Philippines.

AmCham’s rigorous selection process allows only the top 30 students nationwide to participate. This ensures that the “best meets the best,” and firmly rooted in this mission is ��’s longstanding legacy of producing competent and socially responsible professionals—as evidenced by strides made by this year’s Carolinian delegates.

In addition, delegates participated in a business plan competition where they were grouped into teams of five to develop AI-driven solutions tackling one or more social issues in the Philippines, with a focus on scalability, sustainability, and profitability.

Aiming to be an avenue where the best meets the best, AmCham selected 30 students nationwide for a two-week-long program, allowing participants the opportunity to network with C-Suite executives and participate in insightful discussions of top industry leaders from multinational corporations.

This year, �� proudly fielded one of the largest contingents among all participating universities and colleges nationwide. Making their marks as emerging business leaders, the Carolinian contingent was composed of Jade del Rosario, Mary Abegail Panares, Martin Francia III of the Department of Accountancy, and Juliana Marie Mabugat of the Department of Business Administration (see photo above).

Del Rosario and his group emerged as the champion in the Business Plan Competition while Mabugat’s team secured third place. In individual achievements, del Rosario placed 3rd in the Test of English for International Communication (TOEIC) examination. Furthermore, Pañares and Francia were nominated as Best Female and Male Presenters, respectively.

Reported by Juliana Marie Mabugat and Mary Abegail Panares

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Carolinian is grand champion of 2025 Search for Outstanding Accounting Students of the Philippines

universityofsancarlos — Mon, 31 Mar 2025 13:43:57 +0000

Fourth-year BS Accountancy student Marjorie Mae Dy emerged as the Grand Champion of the 26th Search for Outstanding Accounting Students of the Philippines (SOASP) on March 21, 2025, held at the Makati Diamond Residences, Makati City.

From left: Marjorie Mae Dy (Grand Champion) and Lawrence Sarigumba (Top 25 finalist).

In a remarkable showcase of talent and knowledge, Dy and fellow Carolinian Lawrence Sarigumba emerged as Top 25 finalists in the nationwide search, which saw 455 students from 92 schools across the Philippines participate.

The prestigious event was organized in collaboration with the Philippine Institute of Certified Public Accountants (PICPA), the Association of Certified Public Accountants in Commerce and Industry (ACPACI), and P&A Foundation.

The competition’s rigorous qualifying round tested participants on essential subjects covered in the Licensure Examination for Certified Public Accountants, ultimately narrowing the field to just 25 outstanding individuals. The final round was an exhilarating two-part event, consisting of a quiz bowl and a question-and-answer segment.

Dy distinguished herself during the quiz bowl, securing a spot among the Top 5 finalists. She competed alongside talented students from Kingfisher School of Business and Finance, Bulacan State University, and the University of the Philippines Diliman, who finished 2nd to 5th. Dy’s compelling responses and deep understanding of accounting principles and issues ultimately led her to be crowned this year’s Grand Champion.

Other fourth-year students from the Department of Accountancy who participated in the qualifying rounds included Dhexenn Aves, Nefalin Demafiles, Aubrey Faith Salomes, and Robyn Vernice Uy, showcasing the department’s commitment to academic excellence in the field.

Marjorie Mae Dy and Lawrence Sarigumba were accompanied by Joemel Dakay, CPA, Assistant Chairman of the Department of Accountancy, who expressed his pride in the students’ accomplishments and their representation of the university.

The SOASP not only highlights the exceptional capabilities of future accountants but also underscores the importance of cultivating skills and knowledge that will shape the industry’s future.

by Joemel Dakay, CPA

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Accountancy students win first runner-up at Deloitte SEA Tax Challenge 2025

universityofsancarlos — Mon, 31 Mar 2025 13:34:38 +0000

Third-year �� accountancy students Jose Emmanuel Cañete, Marie Therese Diaz, Ashley Marie Huan, and Christian Rhoel Silor made another history by winning first runner-up at Deloitte Southeast Asia Tax Challenge 2025 on February 13–14 in Ho Chi Minh City, Vietnam.

This marked the second time a Filipino team has placed in the said prestigious international tax competition.

From left: Christian Rhoel Silor, Jose Emmanuel Cañete, Marie Therese Diaz, and Ashley Marie Huan (Best Presenter).

The �� team, with a group name “Team AtTax on Titan”, competed among the other best teams from Indonesia, Malaysia, Singapore, Thailand, and Vietnam.

In addition to their impressive team performance, Ashley Marie Huan was awarded as Best Presenter from Team Philippines.

This achievement is significant as it marks a back-to-back placement for the University of San Carlos at Deloitte SEA Tax Challenge. The team earned their spot by winning the national round held on November 15, 2024 in Taguig City, Philippines.

The competition tested the participants’ international tax and transfer pricing knowledge through a rigorous case study that required the participants to produce a written memo and deliver an oral presentation within a limited timeframe.

Team “AtTax on Titan” was accompanied by Joemel Dakay, CPA, the Assistant Chairman of the �� Department of Accountancy; Atty. Carlo Navarro, Deloitte SEA Transfer Pricing Leader; and Laureen Ong, Deloitte Philippines Transfer Pricing Consultant.

by Joemel Dakay, CPA

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Volunteers visit Cebu City Medical Center patients for Christmas

universityofsancarlos — Thu, 09 Jan 2025 02:32:10 +0000

The University of San Carlos, through the collaborative efforts of the �� Campus Ministry, �� JPIA CARE Circle, LUSAD, Misyon! (SVD Lay Partners), and the Carolinian Youth Ministry, with the support of SVD priests, visited the Cebu City Medical Center (CCMC) on December 16, 2024.

This initiative, “��: A Christmas heartfelt hospital visit to CCMC patients” began with a prayer of gratitude, acknowledging God’s blessings and the opportunity to share His love with those in need.

Carolinian Youth Ministers (CaYM) filled the hospital halls with joyous melodies of Christmas carols, spreading cheer and hope. Meanwhile, SVD priests Fr. Dindo Fallarme, SVD, Fr. Mike Tangenete, SVD, Fr. Roshan, SVD, and Fr. I Wayan Heriyanto, SVD brought to the patients the healing presence of Christ through the Sacrament of the Anointing of the Sick.

As part of the program, the CARE Circle distributed donation bags filled with essential items, sharing kindness and compassion with every patient in the hospital. Preparation for this event was a collective effort, with the CARE Circle actively seeking donations and sponsorships from MLhuillier, the �� JPIA Talent Circle, and the �� JPIAn community.

These efforts resulted in thoughtfully curated donation bags containing meat rolls, assorted biscuits, mineral water, powdered drinks, canned goods, bath soaps, tissue rolls, and other essentials, bringing comfort not only to patients but also to the staff and janitors of CCMC.

The �� Campus Ministry also played a crucial role in securing sponsors for the �� bags that were used to package these donations, supported by donors, namely Gitamondoc-Gopaoco Structural Engineering, Engr. Ramon Gitamondoc and family, Gerard Go and family, Atty. Nidz Miscala, and Vincent Reyes, whose generous support made the mission possible.

The hospital visit serves as a powerful reminder that Christmas is more than just the exchange of gifts—it is a celebration of our Lord Jesus Christ and an opportunity to reflect on His love and teachings. As Matthew 5:16 beautifully reminds us: “In the same way, let your light shine before others, that they may see your good deeds and glorify your Father in heaven.”

Let this initiative inspire others to embody the true spirit of Christmas by becoming beacons of light and hope in the lives of those who need it most.

by Neil James Joromo, BSMA 3

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Carolinian tops December 2024 CPA board exam

universityofsancarlos — Tue, 17 Dec 2024 13:00:10 +0000

Jianne Illysse Dy Yu, a graduate of the �� Department of Accountancy topped the 2024 Certified Public Accountant (CPA) Licensure Examination administered by the Professional Regulation Commission with a rating of 89.67%.

Aside from producing this year’s topnotcher, �� also has two more top-ten placers. Kristina Noelle Odal Vistal landed on the 8th spot (88%) while Jeliel Miguel Bolido placed 10th (87.67%).

In total, �� produced 80 Certified Public Accountants with a 76.40% rate for its first-time takers (68/89) and an overall passing rate of 67.80% (80/118).

Nationwide, 3,058 out of 10,136 (30.17%) successfully passed the licensure exam.

To our newly licensed Carolinian Certified Public Accountants, CONGRATULATIONS!

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�� claims back-to-back championship in Deloitte Tax Challenge 2024

universityofsancarlos — Fri, 29 Nov 2024 03:26:28 +0000

The University of San Carlos claimed another victory in the Deloitte Tax Challenge on November 15, 2024 in Taguig City with its Team “AtTax on Titan” bagging the national championship. This marks the second straight win for ��, following last year’s success by Team “Happy and Deloitted” of Batch Arcus.

��’s AtTax on Titan team claimed the second of back-to-back championships.

Team “AtTax on Titan” is composed of third-year Accountancy students Jose Emmanuel S. Cañete, Marie Therese B. Diaz, Ashley Marie A. Huan, and Christian Rhoel I. Silor.

The team topped the elimination round beating over 60 teams from across the country and emerged as champions in the finals, besting teams from the University of the Philippines-Diliman (2nd place) and Mindanao State University-Iligan Institute of Technology (3rd place).

Aside from bagging the championship, Diaz was named 2nd Best Speaker, proving ��’s ability to nurture not just strong teams but also outstanding individuals. ��’s presence was felt throughout the competition, with three other Carolinian teams qualifying for the national round, namely:

Team Tax to the Max: Sheen Ilex C. Ruiz, Maria Judith A. Catubig, Charemy T. Salve, and Josh Sean Kervin N. Sevilla
Team Taxilog: Sandra Elyse O. Perigo, Georgia Glecy L. Ralar, Sophia Margaret T. Tan, and Jenine Aleana R. Vestil
Team Taxtraunots: Angelo Bernados, Youshua Eljohn R. Dabon, Martin T. Francia III, and Dave Joshua R. Mananquil

All four teams belong to Batch Aetheris, whose tagline, “Ascending high to golden skies,” reflects their drive for success.

With their win, Team “AtTax on Titan” will represent the Philippines in the Deloitte Tax Challenge 2025 Southeast Asia in Vietnam. Their back-to-back championships cement ��’s reputation as a powerhouse in accountancy education and tax competitions.

This victory not only brings pride to �� but also proves that Carolinians are unstoppable in their pursuit of excellence. They continue to ascend high—reaching golden heights and setting the bar for others to follow.

by Joemel Dakay, CPA, Department of Accountancy

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