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ROSTER OF REVIEWERS

RAINIEL C. SORIANO, CPA, MBA

Sir Rain

Reviewer: Financial Accounting & Reporting (FAR), Advanced Financial Accounting & Reporting (AFAR), and Taxation

  • Over 10 years of experience in the academe
  • Faculty Member and Integrated Reviewer, De La Salle University – Manila
  • Integrated Reviewer in FAR, AFAR, Management Services, Auditing, and Taxation in various colleges and universities
  • Former Faculty Member: Ateneo de Manila University, University of Santo Tomas, Far Eastern University, and Colegio de San Juan de Letran
  • Former Reviewer, Pinnacle CPA Review and iCARE Accountancy Review
  • YouTube Content Creator – Accounting Lecture Series
  • Co-Author, The Ultimate Cost Accounting and Control Reviewer
  • CPD Resource Speaker
  • Former Technical Accounting Consulting Manager, Scrubbed.net
  • Former Assistant Audit Manager, Navarro Amper & Co. (Deloitte Philippines)

JUNEL ORLAN F. MAMARIL, CPA (US), CPA (PH), CMA (US), MBA

Sir Orlan

Reviewer: Management Services (MS)

  • Uniform US CPA Examination Passer, scored 96 in Financial Accounting & Reporting (FAR) – top percentile performance
  • US CPA and US CMA Lecturer, Insights Financial Review Services Inc.
  • Lecturer in Financial Accounting & Reporting and Management Accounting in various colleges and universities
  • Technical Accounting Consulting Supervisor, Scrubbed.net
  • Former Audit Associate, SGV & Co. (E.Y. Philippines)

ATTY. DARYL MATTHEW A. SALES, CPA, MBA

Atty. Daryl

Reviewer: Regulatory Framework for Business Transactions (RFBT)

  • Partner, Sales and Valderrama Law Office (SV Law)
  • Faculty Member and Integrated Reviewer, De La Salle University – Manila
  • Faculty Member, Aurora State College of Technology (ASCOT) – College of Law
  • Tax Reviewer, iCARE Accountancy Review
  • Former RFBT Reviewer, Review School of Accountancy (ReSA) and iCARE Accountancy Review
  • Over 15 years of relevant experience as a Certified Public Accountant and teaching in the Academe
  • Currently pursuing Master of Laws, UP College of Law
  • Special Counsel for tax and corporate matters for a group of companies
  • Special Tax Consultant for a multinational company
  • Former Senior Tax Manager, P&A Grant Thornton

PROSEC. JAVIER BENJAMIN M. TONGOL, RN

Atty. Jayvee

Reviewer: Regulatory Framework for Business Transactions (RFBT)

  • Prosecution Attorney, Office of the City Prosecutor – Cabuyao City, Laguna
  • Former Clerk of Court V, Regional Trial Court Branch 23, Trece Martires City, Cavite
  • Currently pursuing Master of Laws, University of Santo Tomas
  • Served as Part-time Faculty Member teaching RFBT/Business Law courses at California Metropolitan University, National University Laguna, Colegio de San Juan de Letran Calamba, Southville International School and Colleges, Mapua Malayan Colleges Laguna, University of Perpetual Help System Laguna and Pamantasan ng Cabuyao
  • Former RFBT Reviewer, iCARE Accountancy Review

DR. FRANCIS H. VILLAMIN, CPA

Dr. Francis

Reviewer: Auditing

  • Accredited Accounting Teacher
  • Over 25 years of experience in the academe
  • Former CPA Reviewer, Advanced Review Solutions (ARS) CPA Review
  • Faculty Member and Integrated Reviewer, De La Salle University – Manila, University of Santo Tomas, San Beda University – Manila, Philippine School of Business Administration – Manila, FEU – Makati
  • CPA Reviewer – De La Salle University – Manila,  School of Lifelong Learning; University of Santo Tomas AMV College of Accountancy
  • Former CPA Reviewer – Advanced Review Solutions, Philippine Middle East CPA Review Center, UE Center for Review and Special Studies, Center for Training and Development, Inc,,  PSBA CPA Review, National Review Center
  • Member – Technical Working Group Committee for Auditing and Attestation of the CPALE Enhancement, PRC – BOA, December 2023

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