Joel L. Tan-Torres is the Chairman of the Board of Accountancy of the Professional Regulatory Commission.  He was appointed to this position by the President of the Philippines on May 2014.

He is also a Partner of Tax Services of Reyes Tacandong & Co, where he was previously the Learning and Knowledge Director His major clients include both multinational corporations and Philippine companies in the banking and financial services, manufacturing, energy, real estate, technology, pharmaceutical  and service sectors and industries. He also provides estate tax planning and family wealth planning services to high net worth individuals. Mr. Tan-Torres is involved in handling training courses and seminars .  He is proficient in project management and strategic planning.

He was the Commissioner of the Bureau of Internal Revenue from 2009 to July 2010, and the BIR Senior Deputy Commissioner from August 2009 to November 2009.  Mr. Tan-Torres was connected with the SyCip Gorres Velayo and Company for over 12 years , leaving the company as a Partner   in 2009.  From 1980 to 1996,  Mr. Tan-Torres held various responsible positions during his first stint in the Bureau of Internal Revenue, holding among others, the positions of Assistant Commissioner for Management and Planning, Chief of the International Tax Affairs Division, member of the Philippine  Tax Treaty Negotiation Panel and technical assistant to various Commissioner and Deputy Commissioners of the BIR. He has been regularly consulted by the BIR, the Department of Finance and Congress in the drafting of the revenue regulations for the R-VAT Law, the Comprehensive Tax Reform Program and other tax measures.  He is also a regular resource person and lecturer in seminars and conferences in the Philippines and abroad.

Mr. Tan-Torres previously taught in U.P. Diliman  College of Business Administration, the Ateneo University, Miriam College, Asian Institute of Management, De La Salle College of Business, Asian Institute of Management and in the Aeon CPA review school

He was the president of the Tax Management Association of the Philippines in 2004. He was formerly the chairman of the Tax Committee of the Philippine Chamber of Commerce and Industry and the Philippine Institute of Certified Public Accountants. He is co-author of the book on the Tax Reform Act of 1997 entitled “Know your CTRP ” and various local and international articles.

Mr. Tan-Torres placed No.1 in the May 1979 CPA Board Examinations.  He rated third in the U.P. Masters in Business Administration  Class of 1983.  He graduated Cum Laude and rated fourth in the U.P. Accounting class of 1979.  He graduated Valedictorian and rated first in the De La Salle High School (Lipa) Class of 1974.   He graduated Valedictorian and rated first in the De La Salle Grade School Class (Lipa) of 1970.

From the start of his assumption of duty as Chairman of the BoA, the following achievements were attained:

  • Formulated the Expanding Horizons initiative of the profession
  • Pursued the implementation of major programs including the Quality Assurance Review, ASEAN

Mutual Recognition Arrangement for Accountancy Services, enhanced Accreditation and      Continuing Professional Development, regulation of erring CPAs, on focus Cyber Security on accounting systems,   manualization of procedures, oversight of the Accredited Professional Organization, inspection of accounting schools, Integrity Initiative project and the Information Technology project

  • Initiated the revision of the Accountancy curriculum and the Licensure examination syllabi
  • Participated actively in the institutionalization of the Performance Governance System
  • Introduced the publication of the News Ledger magazine, Highest Standards Technical Journal, Debit Credit newspaper column, and other forthcoming  publications
  • Implemented Industry Academic linkages, Internship Program, review of the Kto 12 and TESDA accounting modules and the Volunteer Program
  • Effected special projects including Project ABC, atbp, Project Acct, CPA for CPAs Project, Stress Management Project for CPA exam reviewees
  • Initiated collaborative undertakings with various government offices including DoF, SEC, BSP, CoA, BIR, IC, PSE,OWWA, PDIC, CHED, Dep Ed , TESDA, NBI,CIDA, NEA
  • Expanded the networking with the Accountancy Stakeholders and Leaders, Accountancy Affiliated Certification Organizations, Accounting Sectoral Organizations
  • Partnered with Developmental Organizations like the WB, UNCTAD ISIAR and ADB
  • Introduced several exemplary performance recognition awards programs including the Most Outstanding EH Sectoral Organization Award and the “Talakayan Competition,”  of  groups of accounting students  discussing accountancy issues
  • Initiated several survey feedback activities, including the CPA Tracker Survey and the 2015 Sectoral Surveys
  • Initiated the adoption of the CAPA Maturity Model, WB Public Expenditure of Financial Accountability Tool, UNCTAD ISAR Accounting Development Tool, ACPA Assessment Tool
  • Created the Face Book and Website of the BoA
  • Initiated the review of the Accountancy Law
  • Organized the Special Project Office and recommended the formation of the Technical and Secretariat Office



Member, Professional Regulatory Board of Accountancy Chairman, Continuing Professional Development (CPD) Council for Accountancy          

Gerard B. Sanvictores was appointed by President Benigno S Aquino lll as a member of the Professional Regulatory Board of Accountancy (BOA) in May 2014 for a 3-year term. He represents the Board of Accountancy in the Auditing and Assurance Standards Council (AASC).

He is currently the Program Manager of the Continuing Professional Development Program Management Committee (CPD-PMC) of the Professional Regulation Commission (PRC).

He is currently the Executive Vice President of the Philippine Association of Professional Regulatory Board members, Inc. (PAPRB) and was previously its Treasurer in 2015.

Mr. Sanvictores was a partner of SyCip Gorres Velayo & Co. (SGV & Co.) where he developed his professional practice in project development, corporate finance, tax compliance and financial assurance. In 2003, Gerry was designated Partner-In-Charge of the Human Resources Group of SGV. In 2008, he was the Ernst & Young ASEAN Sub-Area People Leader and the Far East Area Leader for People Infrastructure and Shared Services. He was appointed SGV’s Head of Administration and Core Business Services in 2009 in addition to his client service responsibilities. Mr. Sanvictores retired from SGV effective July 1, 2014 after almost 36 years in the firm.

He is an active member of the Philippine Institute of Certified Public Accountants (PICPA). He was Chairman of PICPA Metro Manila Region in 2003, 2-term member of the National Board of Directors. He was awarded as the Outstanding PICPA Member in 2007 and as Honorary Life Member in 2009.



Eliseo A. Aurellado is a Certified Public Accountant, management practitioner, and entrepreneur with more than 35 years’ experience in public accounting, controllership, general management, and management consultancy services. His expertise includes finance, human resource management and development, corporate planning, credit, product development, risk management, and administration. He is one of the owners and concurrently Vice Chairman of the Board and COO of Metro Stonerich Corporation, a Triple A ISO-certified construction company.

Graduating magna cum laude from the University of the East with a BBA degree, he started his career in public accounting with SGV & Co, CPAs in 1970. After completing his MBA degree in 1975 at the University of California, Los Angeles (UCLA) on company scholarship, he worked with DeLoitte Haskins & Sells, CPAs (one of the Big 8 CPA firms worldwide at that time) in New York City. He left SGV in 1979 to join the banking and finance sector. He retired in 1999 as President and CEO of PCIB Property Care, Inc., and First Vice President of PCIBank in a concurrent capacity. He resumed his practice of public accounting and became partner and Audit Director of R.S. Bernaldo & Associates (CPAs) in 2003.

He is the Head of the Finance Cluster of Faculty of the Ateneo Graduate School of Business, a position he has held since 2003. He teaches accounting, finance and STRAMA courses.

Mr. Aurellado has a PhD in Organization Development from the Southeast Asia Interdisciplinary Development Institute.

He is a member of the Philippine Institute of Certified Public Accountants (PICPA) and was Chairman of the Publication Committee and 4-time Editor of the Accountant’s Journal. He is also a member of the Association of CPAs in Public Practice (ACPAPP). He is Past President of the Rotary Club of Downtown Manila. He is an active member and former director of the AMCI Mountaineering Club.



Gloria J. Tolentino-Baysa finished her baccalaureate and Master in Business Education at the Polytechnic University of the Philippines (PUP). In the same school, she completed the academic requirements and passed the comprehensive examination with the highest rating for the Doctor in Educational Management program. She obtained though her Doctor of Education degree from the Greenville College. She also went for a Strategic Management Executive Program at the National University of Singapore sponsored by the Association of Southeast Asian Institutions of Higher Learning.

With the prodding of her college days Dean, she joined the academe. She started as an Emergency Instructor, rose from the ranks, and retired after serving PUP for almost 44 years with the highest rank of University Professor S.G. 30. At PUP, she occupied administrative positions including: Dean, College of Accountancy; Assistant Vice President for Academic Affairs; Budget Director; and, Vice President for Finance.

Dr. Baysa had authored books in Accounting, Research, Corporate Social Responsibility, Total Quality Management and Financial Management. Similarly, she had presented papers in local and international fora and had published papers in international refereed journals.

Her active involvement at the Philippine Institute of Certified Public Accountants included being Chair or Member of almost all the PICPA committees. Most prominent of which were the PICPA Continuing Professional Development Council, Sectoral Director for Education and Vice President for Professional Development.  She was a Past President of the Association of Certified Public Accountants in Education, a national accreditor of the Accrediting Agency for Chartered Colleges and Universities of the Philippines and a member of the CHED RQAT Team.

Among the awards accorded her are: PICPA National Outstanding Certified Accountant in Education; CHED, Petron and Philippine Council of Deans for Business as Outstanding Business Educator in Accountancy; and, Polytechnic University of the Philippines Centennial Alumna. The Philippine Council of Deans for Business conferred her a Diplomate in Business Education while the International Academy of Accountants for Business, Research and Education and the Royal Institution of Singapore recognized her as Research Fellow.  She is an International Visiting Professorial Fellow of the Royal Institution.



Atty. Samuel Padilla is a Certified Public Accountant and a licensed lawyer, who earned his law degree from the Arellano University. At present, he is the Corporate Secretary and Corporate Legal Counsel of the Armed Forces and Police Savings & Loan Association, Inc (AFPSLAI) Board of Trustees.  For eleven years, he also held the post of Senior Vice President for Administration Department in AFPSLAI.  Aside from his leadership positions in the Association, he is a Fellow of the Institute of Corporate Directors (ICD). He holds a Bachelor of Science degree in Accounting from the Polytechnic University of the Philippines.  Atty. Padilla pursued his Masters and Doctoral degrees from the Philippine School of Business Administration, where he also served as a faculty member at the Graduate School of Business.

Among the important positions that he held was in the Philippine Institute of Certified Public Accountants (PICPA), where he was Chairman of the Metro Manila Council.  He was a member of the National PICPA Board for two terms, and National PICPA Treasurer for one term.  Because of his active participation in PICPA, Atty. Padilla was recognized as Outstanding Member for Metro Manila, Outstanding Member in Commerce and Industry, and Honorary Life Member.

For more than two decades now, he has extensive and considerable experience in Litigation and Corporate Practice, General Accounting, Audit, Financial and Tax Consultancy Services.

He served the military in the active service for 12 years and tendered his annual active duty training, where he is also part of the AFP Reserve Force with the rank of Full Colonel.



Mr. Concordio “Concon” Quisaot has more than 20 years of management and industry experience with specialization in the areas of financial management,  general accounting, auditing, computer application systems, risk management and controls.    After his audit stint at Joaquin Cunanan & Co./Price Waterhouse,  he worked  as Comptroller of Eurasia Holiday Resorts Corporation,   Assistant General Manager of Cebu I, II, & III  Electric Cooperatives (CEBECO I, II & II), and Vice President of Rural Electrification Financing Corporation.

As a practitioner,  Mr. Quisaot is currently the Senior Partner of Quisaot, Tan, Gabales, Sagales and Associates.    He is actively involved with PICPA,  having served as Director of PICPA-Cebu Chapter for four (4) consecutive terms.  He is also an active member of  the Brotherhood of Christian Businessmen and Professionals.  Moreover, with his advocacy to promote cooperativism he became a nominee of 1 Care Party List in 2010 and 2013 elections, and he founded the Pinoy Entrepreneurs Consumers Cooperative.

In terms of academic accomplishments,  Mr. Quisaot is a CPA Board topnotcher and an alumnus of University of San Jose-Recoletos (USJ-R) where he earned the following degrees:  BSC-Accounting (Magna Cum Laude),  Bachelor of Laws, and Master in Management for Executives and Managers.   He is currently a candidate for the degree Doctor in Management, major in Human Resource Management.   As a way of giving back to his alma mater,  he had also served as faculty member of the USJ-R Graduate School of Business.

A full-blooded Cebuano,  Mr. Quisaot is happily married to Amelia, with whom he has raised two wonderful children, Lucille and Jeseraire Noc.


Arlyn Sicangco-Villanueva

Dr. Arlyn Sicangco-Villanueva is currently a member of the Professional Regulation Commission’s Board  of Accountancy and a partner of Sicangco Menor Villanueva CPAs. She sits as an independent director of the Metro-Pacific Transport Corporation (since 2009) and the Manila North Tollways Corporation (since 2014), and is the chairperson of the audit committees of both companies.

Dr. Villanueva has been in  public accountancy practice for more than 30 years, with her areas of competence being audit, tax and management consultancy.  She is likewise involved in accreditation, performance evaluation, strategic planning and development, as well as forecasting and budgeting projects for academic institutions in the basic and tertiary levels.

In June 2014, she concluded her 8-year term as President of the Holy Angel University, which she had served for more than 30 years. Before being installed as University President in 2006, she had been the Dean and full Professor of the College of Business & Accountancy  and the Dean of the Graduate School for more than 20 years and 10 years, respectively.

She has held various positions in the Philippine Institute of Certified Public Accountants (PICPA), both at the local and national levels. It was during her term as President of PICPA-Angeles City Chapter in 2004 that it received the most coveted Most Outstanding PICPA Chapter Award in the Philippines. She was President of the Philippine Association of Collegiate Schools of Business (PACSB) in 2005 and 2006.

She received in 2010 the Outstanding CPA in Education Award, in recognition of her outstanding achievement and distinguished performance as an accounting educator, thus contributing to the prestige of the accounting profession.

In 2012, she received the Honorary Life Member Award, in recognition of her years of service to the Institute and given to a PICPAn with national prominence and outstanding contribution to nation-building.

She was one of the Outstanding Filipino Mothers (in the Field of Education) who was honored and recognized last May 2014  in the 21st Ulirang Ina Awards organized by the National Mother’s and Father’s Day Foundation, Inc.

She became a Fellow of the Institute of Corporate Directors (ICD) in August 2014, an organization which strives to lead and demonstrate the value of excellence in directorship.

She obtained her Accounting degree (BSC) from Holy Angel University in 1977 and thereafter passed the CPA licensure examinations.

Dr. Villanueva  obtained her Master’s Degree in Business Management from the Ateneo Graduate School of Business in 1982, and her Doctorate Degree in Business Administration from the De La Salle Graduate School of Business in Manila in 2003, graduating “With Distinction”.

In 2011, she completed the Advance Management Program at the Harvard Business School (HBS AMP181); and in December 2014, completed the one-year Challenges of Leadership Course at the Insead Business School at its Fontainebleau, France campus.

She is married to Atty. Cesar L. Villanueva, former Chairman of the Governance Commission for GOCCs (GCG), and the immediate-past Dean of the Ateneo de Manila Law School.  They are blessed with three children, Gabriel, Teresa and Maria and are doting grandparents to four grandchildren, Marko, Zac, Margaux and Zion.



Gerry saw the light of day on June 19, 1965 in Pintuyan, Southern Leyte where he enjoyed his childhood days and where he finished with honors in his secondary schooling at the Pintuyan National Vocational School. He transferred to Davao City having been awarded an academic scholarship in the University of Mindanao (UM) where he graduated from his course of BSC – Accounting. He passed the CPA Licensure Examination in May 2006, heading the list of successful examinees of the UM Batch. He finished his post-graduate degree of Master in Business Administration at Xavier University (Ateneo de Cagayan) and his Doctor of Management at Capitol University, two top universities of Cagayan de Oro, the latter of which he was the recipient of the program’s Leadership Award.


Genuinely amiable with an affable personality, Gerry is both loved and respected in his circle of peers.   In his home chapter, the Philippine Institute of Certified Public Accountants (PICPA) Cagayan de Oro-Misamis Oriental Chapter, Gerry received various awards, including the Most Outstanding Member and Officer awards. He served as President in 1997 and galvanized the members to achieve greatness for the chapter. His stint as president was a banner year for PICPA CDO-MIS OR having garnered various national awards including the coveted MOST OUTSTANDING CHAPTER AWARD. In FY 2010-11, he became the Regional Director for Northern Mindanao and for the first time in history, the region received the national award as one of the Outstanding PICPA Regions. He was also voted Chairman of the Mindanao Geographical Area for FY 2010-11. He was catapulted to the National Vice Presidency of PICPA for the Education Sector and since then has served in various capacities in the different committees of PICPA.  As proof of his unwavering support and assiduousness in PICPA activities, he was awarded as the Outstanding PICPA Member   for Northern Mindanao in 2011. With his new post in BOA, Gerry distinguishes himself in the PICPA circle as among the few who has covered all the four sectors of the organization: Commerce and Industry, Education, Public Practice, and now the Government sector.


Held with high regard by his students, Gerry’s teaching experience ran from 1990 until his appointment with the BOA. At different times, he was a Professor and Instructor at Xavier University, Liceo de Cagayan University, Cagayan Capitol College, Capitol University-Graduate School, Lourdes College, the XU CPA Review Center, Christ the King College in Gingoog City as a visiting professor in Accounting and finally served as the Dean in the College of Commerce at Pilgrim Christian College.


Gerry is an Accredited External Auditor of the Cooperative Development Authority (CDA) and in line with this position, was a Philippine delegate to a Training Workshop in Audit Management in Bangkok, Thailand which earned him an accreditation as Asean Trainor of Audit Management for Cooperatives. This is in line with the thrust of professionalizing the cooperative management to alleviate poverty in the region.  He is a Fellow of the Royal Institute of Accountants, Singapore and in 2013 represented the country as a Philippine Delegate to the International Federation of Accountants’ Summit in Singapore.  Gerry is often sought after as a Resource Person on Financial Planning and Forecasting, Budgeting, Taxation, Accounting and Financial Management, Management Accounting, Auditing, etc. He also served as the Private Sector Representative-Vice Chairman for Infrastructure and Communication Sector for the Regional X Development Council.


Adding to the feather on his cap was being the lone CPA participant from Mindanao Region in the Training the Trainers Program for the Practical Application of International Financial Reporting Standards (IFRS)..


At present, Gerry holds office as head of his own Financial, Taxation and Management Consultancy Firm, the GIP Accounting and Consulting Services.