Compliance and Internal Audit Head

WORK EXPERIENCE

Compliance and Internal Audit Head March 1, 2002 – Present John Hancock Life Insurance Corporation (Philippines) Makati City

- Manages and operates the Compliance and Internal Audit Function - Determines all applicable laws and regulations affecting John Hancock’s operations - Ensures John Hancock is in compliance with all regulations imposed by government agencies particularly Insurance Commission, Philippine Life Insurance Association, Securities and Exchange Commission, and Bureau of Internal Revenues - Attends all meetings and seminars in relation to the imposition of regulations of such government agencies - Ensures life insurance agents of John Hancock are practicing their profession in accordance to established code of ethics - Conducts the overall audit activities of John Hancock - Prepares the annual audit program for the Company and presents the same to the Audit Committee - Reports to the audit committee every quarter on significant issues and risks affecting the overall operations of John Hancock - Prepares audit programs, audit working papers, and audit reports for all audit engagements approved by the audit committee - Provide audit recommendations for identified control weaknesses during audit and/or review engagements - Addresses control concerns of any requesting departments - Conducts quarterly review of internal controls in support to the quarterly certification made to John Hancock Boston in compliance to the Sabarney’s Oxley Act. - Conducts training and seminars to all employees and officers regarding internal control awareness

External Auditor August 2000 - Present Independent Public Accounting Practitioner

- Practicing as an independent public accounting practitioner for audit and tax seasons - Conducting external audit services to companies with industries such as export- import, retailing and wholesaling, trading, financing companies, and service oriented companies - Prepares financial statements, which includes balance sheet, income statement, and statement of cash flows and other financial reports as requested by management - Provides management letter to all audit clients containing audit control findings and recommendations for control improvements - Prepares and files income tax returns for audit clients - Provides minimum tax compliance and consulting services for audit clients

Lecturer & Resource Speaker June 2001 – April 2002 De La Salle University (DLSU) – Manila Manila

- Lectures junior and senior college students, with majors in Accountancy, on the subjects of Auditing Theory, Auditing Practice, and Advance Accounting - Prepares accounting manual studies and reviewers for senior accounting students - Conducts seminars on topics such as Philippine Auditing Standards and Accounting Systems sponsored by the University - Represents DLSU as a Resource Speaker for the Philippine Institute of Certified Public Accountants (PICPA) regarding topics on Practicing Public Accounting or External Auditing – basic and advance, and Internal Auditing Concepts and Practices

Internal Auditor August 2001 – April Lasallian Supervising School’s Office (LASSO) 2002 Manila - Conducts internal auditing activities to all schools being supervised by the De La Salle University - Prepares audit programs, audit working papers, and conduct audit field-works for all internal audit engagements - Ensures that all control systems are in place effectively and efficiently and that all affected employees and officers are in compliance to such controls - Attends quarterly board of meetings of all schools being audited and discuss all control findings and recommendations - Ensures all schools are in compliance to established LASSO regulations and procedures

Audit Field In-Charge July 1999 – May 2001 Laya Mananghay CPA’s and Management Consultants A member firm of KPMG International

- Conducts external audit services to audit clients - Prepares audit programs, audit working papers, audit reports, financial statements and income tax returns - Application of audit programs by performing established audit procedures and document all audit findings - Performs audit risk assessment as part of the overall audit planning activity - Finalization and wrap-up of audit working papers - Conducting other consulting services such as due diligence and special engagements

WORKING CAPABILITIES

 Capable of managing internal audit operations, corporate compliance functions, external audit services, taxation function, accounting and finance operations  Knowledgeable in all accounting, auditing, and taxation aspects in terms of theory, standards, and application  Knowledgeable in risk assessment process as part of the overall audit planning for the internal or external audit function or as part of the strategic planning conducted by corporate management  Capable of conducting all types of audit such as operational audit, financial audit, compliance audit, information technology audit, due diligence, agreed- upon procedures audit, and review procedures  Capable of doing research studies on different government and professional regulations  Capable of conducting tax compliance procedures SEMINARS & TRAININGS ATTENDED

2003  Imposition and Implementation of the Compliance Regulation Laws for Life Insurance Companies  John Hancock Web Based Training on Internal Controls  Information Technology Audit (Conducted by the Philippine Institute of Certified Public Accountants)

 Insurance Commission Law on Corporate Governance & Anti-Money 2002 Laundering  Updates on the new Statements of Financial Accounting Standards  Salt & Light Business Training  Management Team Building 2001  The New Philippine Standards on Auditing  Teaching Methodologies  KPMG Risk Based Management & Audit

 KPMG Audit Process 2000  Real Estate Examination Review

GOVERNMENT LICENSURE EXAMINATION PASSED

 Real Estate Licensure Examination 2000

 Certified Public Accountant Board Examination 1999

EDUCATION

 Masters in Business Administration 2003 De La Salle University Status: Currently Enrolled

 Bachelor of Science in Accountancy 1999 Philippine School in Business Administration Status: Graduated in 1999

 Certificate Course in Basic Microsoft Office CAL Computer School Status: Completed in 1998 1998

REFERENCES References may be provided upon request