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R.S. Bernaldo & Associates  
Member firm of ASEAN Accounting Firms (ASNAF)  
Correspondent firm of Panell Kerr Forster International (PKF)  

Contact us:  TL: (+632) 812-1718 to 24    DL: (+632) 892-448    FAX: (+632) 813-6539

                    Email: , 



Our History


Our Management


Our Logo


Our Office

Our Partners

Rosario S. Bernaldo

Rosario S. Bernaldo

Founder and Managing Partner
Cherry is a Certified Public Accountant (CPA) and Lawyer, with significant professional experience in tax and management consulting, corporate and legal services, business and financial management, investment banking, insolvency and receivership, auditing, and training and research.

Cherry was previously connected with Big 5 CPA firms and investment houses. She has affiliations in many professional organizations, both here and abroad, where she has actively participated both as a member and an officer such as the Association of CPAs in Public Practice (ACPAPP), ASEAN Accounting Firms (ASNAF), Philippine Institute of Certified Public Accountants (PICPA), Financial Executives Institute of the Philippines (FINEX) and Philippine Chamber of Commerce and Industry (PCCI). She is also in demand as a resource speaker in many organizations and forums.

She graduated summa cum laude (accountancy), cum laude (law), and class valedictorian from the University of the East and earned her MBA from the University of the Philippines. She was also a topnotcher in the 1972 CPA board and 1979 bar examinations. In 2003, she was named Outstanding CPA in Public Practice-Metro Manila Region by PICPA

Perfect E. Mirador, Jr.
Perfecto E. Mirador Jr.

Jun is a CPA-Lawyer with substantial experience in tax consulting, corporate services, immigration, litigation, auditing, accounting systems, and controllership. He serves as director or consultant to various corporations.

Jun was previously connected with a Big 5 CPA firm, involved mainly in tax services.

Jun is a graduate of San Sebastian College, Manila (law, 1995) and San Beda College, Manila (accountancy 1990).

Eliseo A. Aurellado
Eliseo A. Aurellado

Ely is a CPA with expertise in auditing, commercial banking, business management and consulting, strategic planning, controllership, human resource management, training and development, and property management and services. He is active both in public accounting and in the teaching profession. From 1983 to the present he has served as faculty at the Ateneo Graduate School of Business and is currently the head of the Finance department. He was previously connected with a Philippine Universal Bank and the leading CPA firm. He obtained an MBA degree from the University of California, Los Angeles, USA. He graduated magna cum laude from the University of the East. He has LIB units at the Ateneo Law School.

Our Team
Henry B. Climaco
Henry B. Climaco

Senior Audit Manager

Henry is a CPA with extensive experience in auditing, controllership, training and development, management planning, tax planning and financial management. He was previously connected with two of the Big 5 CPA firms before he joined the firm.

He graduated cum laude from the Divine Word College with a degree of Bachelor of Science major in accountancy. He passed the Board examinations in 1982.

Virgilio M. Monteza
Virgilio M. Monteza

HR / Administration Manager

Vir is a human resource practitioner handling recruitment, selection, and hiring of employees; formulating human resource policies; training and development; and employee relations.

Vir was formerly connected with Quisumbing, Torres & Evangelista Law Office, the Philippine affiliate of Baker & McKenzie of the USA.

Vir is a graduate of the University of the East, Manila (law, 1979).

Celeste D. Moroņa
Celeste D. Moroņa

Accounting Manager

Cely is a CPA with substantial experience in accounting, auditing, Philippine and US taxation, financial management, and business planning and development.

Cely was formerly connected with multinational companies and a Big 5 CPA firm.

Cely is a graduate of Lyceum of the Philippines, Manila (accountancy, 1980).



 Copyright 2004 Š RSBA