Napoleon Calderon is an Audit Partner of the former Guzman, Bocaling & Co., Certified Public Accountants, an old firm whose client profile leans heavily on the banking, manufacturing, management, medical and utility industries. His industry experience resume also includes real estate, securities brokerage, shipping, education, insurance, logging, construction, security services, sugarcane plantation, piggery business, management company, textile and garments, publishing, hotel & restaurants, foundations, export and import, trading associations and social activities.

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Marcelino A. Mercado is an Audit Partner of the former Guzman, Bocaling & Co., Certified Public Accountants whose area of expertise cover the sectors of manufacturing, banking, commercial and development bank, financing, trading, real estate, construction, insurance and non-stock, non-profit organizations. Between his 27 years of audit experience with the Firm, he had extensive audit experience covering cross sections of almost any industry.

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Gerardo C. Jaravata is an Audit Partner of the former Guzman, Bocaling & Co., Certified Public Accountants whose assigned clients are mostly in the agribusiness, chemicals, and pharmaceutical sectors. He started as junior staff member and chose to pursue his career path within the Firm. Upon his admission into partnership, he became partner-in-charge of special projects and engagements.

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