Mr. Manalo has advised senior management, foreign and local, in healthy and challenging situations in connection with acquisitions, corporate rehabilitation, recapitalizations, internal control compliance, process improvements, fraud detections, and strategic business issues. As a unique advantage, he was always part of the management’s implementing team and made sure that those recommendations were acted upon, fitted, aligned and resulted to targeted goals and outcome.

Mr. Manalo’s experience covers all aspects of financial controllership, treasury, accounting and tax management including set-up, start-up and reorganization of companies, composition of departmental organization, formulation of policies and procedures, accounting software selection, implementation and project management, internal audit, company liquidation, tax efficient structuring, tax assessments management and cash flow maximization.

He handled various due diligence for business acquisitions and project development, debt refinancing, Sarbanes-Oxley (SOX) reports implementation, internal control system, process and fraud audits, corporate rehabilitation and bankruptcy, company liquidation, tax planning and managing high profile tax cases with Bureau of Internal Revenue and Court of Tax Appeal.

Prior to founding MDCo, Mr. Manalo was Managing Director and Chief Finance Officer of FTI Consulting, Inc. in the Philippines. He also spent several years with Sycip Gorres Velayo and Co. (SGV and Co.), Ernst and Young (EY), and with Covanta Energy Corporation, and Manulife Business Processing Services as Chief Finance Officer.

Mr. Manalo holds a Chartered Business Administrator title from Chartered Association of Business Administrators or CABA, a premiere professional body of management professionals in Canada. He graduated from the University of Santo Tomas with a Bachelor of Science degree in Commerce major in Accountancy, Cum Laude in 1992. He is a Philippine Certified Public Accountant.

Atty. De Lumen II has extensive experience as a tax and corporate lawyer having been a former AVP –ROHQ Finance and Administrative Officer and Assistant Tax Counsel of Citigroup- Philippines.

He was also formerly connected with Malayan Insurance Company Inc., where he was an in house counsel, Punongbayan and Araullo and Sycip Gorres Velayo, the last two (2) being top accounting firms in the Philippines.

Atty. De Lumen II renders tax opinion and advice on various topics like new and existing product programs to determine compliance with Philippine laws and International Tax Treaties for cross-border transactions and identified tax implications thereof, and when necessary under the circumstances, recommended alternative schemes which were be adopted by the clients to avoid or minimize the tax effect.

He reviews contract provisions to determine compliance with Philippine laws and International Tax Treaties and prepares a comprehensive report which includes, among others, a determination of the tax implication and alternative schemes which may be adopted by a company to avoid or minimize the tax effect.

He also undertakes the dissolution of a clients’ business with the Securities and Exchange Commission (SEC), BIR, Social Security System (SSS), and the Local Government Unit concerned. Atty. De Lumen II also conducts extensive study of clients’ businesses and industry, government regulations affecting the interest of the clients, and identification of special audit procedures in verifying the fairness of the client’s financial statements.

He also performs preliminary evaluation of the clients’ internal accounting structure in order to identify weaknesses and other areas for improvement and management considerations and at the same time conducted financial audit for the purpose of expressing an opinion on whether the clients’ financial statements present fairly the financial position and operating results in the light of generally accepted accounting principles.

Atty. De Lumen II also performs audit processes using the most up-to-date professional techniques and procedures and provides technical accounting advice and assistance. He also takes part in the preparation of the auditor’s report, client’s audited financial statements, income tax returns and the related schedules required by the Securities and Exchange Commission, where applicable.

Atty. De Lumen II was also an in-house counsel handling insurance claims while he was with Malayan Insurance. He is formerly an Associate Professor of University of Sto. Tomas, Faculty of Arts and Sciences where he taught Business Law to Accountancy and Economics students.

Atty. De Lumen II graduated from the San Beda College of Law in 2000 and from the San Beda College of Accountancy in 1995 and was the recipient of Murillo, Dalupan and Diaz Accounting Award for Academic Excellence. He was admitted to the Philippine Bar in 2001 and a member of the Integrated Bar of the Philippines, Albay Chapter and the Philippine Institute of Certified Public Accountants (PICPA) having passed the CPA Board Examination given by the Professional Regulations Commission in October 1995