CPA Online Review School Reviewers

Tristan Ian Cristobal CPA, (Reviewer for Auditing)

Email: [email protected]

Location: Taguig City

  • Tristan is the Founder and President of CPA Online Review School. He has more than 10 years working experience in the Accounting field exposed in different industries – auditing firm, government office, construction, automotive, food and manufacturing.

  • First hand experience in running a business since he was ten.

  • Graduated at St.Mary’s University, with a degree of Bachelor of Science in Accountancy, in the year 2005. He immediately passed the CPA Board examination in 2005.

  • Tristan is an eBook author, public speaker, a feast light servant, and a volunteer of several non-profit organization such as Angat Pilipinas Coalition for Financial Literacy Inc. and Tax Help in the Philippines.

  • Tristan is also the CEO of Tristan's Ice Cream Candy and currently the President of G&C Financials, Inc.

Reginald Bayron CPA, (Reviewer for Taxation)

  • More than 9 years specializing in Accounting, Finance, Internal & External Auditing
  • Legal compliance to various government agencies, Corporate Governance, and Information Technology.


  • Vice President : Association of Certified Public Accountant in Commerce and Industry (ACPACI) - CDO Chapter
  • VP Prof. Dev’t. : Philippine Institute of Certified Public Accountant (PICPA) - CDO Chapter
  • Company Representative : CDO Chamber of Commerce
  • Data Protection Officer : National Privacy Commission
  • Member : Association of Certified Public Accountant in Public Practice


  • DTI (Department of Trade & Industry) Chamber of Commerce
  • DICT (Department of Information, Communication and Telecommunication)
  • PICPA (Philippine Institute of Certified Public Accountants)
  • CDA (Cooperative Development Authority) Pilgrim Christian College, Capitol University

Alexandra R. Sansan, CPA,CMA (Reviewer for Management Advisory Services (MAS)

Current Work Experience:

  • Revenue manager, Baguio Country Club
  • Reviewer in CMA Review School (Insights North Review Center)


  • Member Institute of Management Accountant
  • Member PICPA
  • Former Tax Associate intern at Diaz, Murillo, Dalupan & Company CPAs
  • Former member of UC – Audit Committee
  • Member Institute of Management Accountant
  • Former National Outstanding Campus Journalist-2014

Greisir Barana CPA, (Reviewer for Management Advisory Services (MAS)

Current Work Experience(s):

  • A Certified Public Accountant and Certified Financial Consultant with more than 20 years of experience in the areas of audit, accounting and advisory services.
  • Has been involved extensively in numerous feasibility studies in connection with subsequent submission of proposals relating to joint venture projects with counter-parties for a publicly-listed utilities company

  • Has been involved in M&A strategic entry research and analysis, including market scanning and research for a public-listed food company (San Miguel PureFoods, Inc)

  • Has been involved in several valuation, financial due diligence and M&A advisory engagements for companies in various industries such as financial services, power, water, mining, manufacturing and gaming. (Deloitte)

  • Has been involved in financial accounting, with a specialization in statutory financial reporting and management reporting. (Deloitte)

  • Has been involved in statutory audit engagements for a number of private companies in various Philippine sectors. (SGV & Co.)

Atty. Bernard Bakilan,CPA (Reviewer for Regulatory Framework and Business Transactions (RFBT)

Educational Background:

  • BS in Accountancy, Cumlaude, Saint Louis University, Baguio City
  • BS in Commerce major in Financial Management, Magna Cumlaude, Saint Louis University, Baguio City 
  • Bachelor of Laws, University of the Cordilleras, Baguio City
  • Master of Laws, University of Santo Tomas, Manila

Work Experience(s):

  • Attorney VI (Service Chief), Fraud Audit Services, COA Regional Office No. IV-B, Quezon City
  • Reviewer, Dagupan Accountancy Review, Dagupan City, Pampanga CPA Review, Angeles City, Olongapo CPA Review, Olongapo City
  • Special Lecturer, College of Accountancy, University of Luzon, Dagupan City, College of Accountancy, Lyceum of the Philippines-Calamba, Calamba City

John Evan Besid, CPA (Reviewer for Regulatory Framework and Business Transactions (RFBT)

  • Juris Doctor, Arellano University School of Law
  • Part-time College Instructor, Lipa City Colleges, Tanauan Institute, Inc. (2018)
  • Board of Director, Citta Maria Homeowners Association, Tanauan, Batangas
  • Senior Associate - Legal Services, Honda Philippines, Inc.
  • Director - Commerce & Industry, Philippine Institute of Certified Public Accountants, Lipa City Chapter

Arvee Gaye B. Trinidad-Badua, CPA, MBA, CMA, MICB, RCA, CAT (Reviewer for Advanced Financial Accounting and Reporting (AFAR)

  • 15 years experience in public and private industries in the field of teaching, financial accounting, government accounting, internal audit, budgeting, administration and consultancy.
  • CMA (USA) Reviewer – Insights North
  • Cooperative Development Specialist II – Cooperative Development Authority CAR
  • Internal Auditor – Excite Credit Cooperative
  • Chapter Secretary – PICPA Baguio-Benguet-Mountain Province Chapter FY 2020-2021

  • Former Instructor/Reviewer:
  • St. Louis University School of Accountancy and Business Administration
  • University of the Cordilleras College of Accountancy
  • University of Baguio School of Business Administration and Accountancy
  • Nations Foremost CPA Review

Red Christian Palustre, CPA, CTT (Reviewer for Financial Accounting and Reporting (FAR)


  • TOP 15 Certified Public Accountant Licensure Examination (CPALE) May 2018 (88.33%)
  • Top 4 Certified Tax Technician Certification Exam November 2019 (88%)
  • Magna Cum Laude, Manila Tytana Colleges, April 2018 (94.40%)


  • Senior Financial Accounting and Reporting Analyst, Actimed, Inc. (Generika Drugstore HO)
  • Senior Tax Associate, Primer Resources Corporation
  • Experienced Tax Associate, Reyes Tacandong and Company​

Remy Pendon CPA, (Reviewer for Taxation)


  • Cum laude & Leadership awardee,Far Eastern University Diliman Quezon City
  • Current Law student at UP Diliman
  • Finalist of the Ten Outstanding Students of the Philippines-NCR 2019


  • Tax Associate at Sycip, Gorres, Velayo & Co. (SGV)
  • Leader in BIR & SEC Compliance for a Non-Profit Organization

Jenry Celebrado CPA, (Reviewer for Auditing Problems)

Awards Received: 

  • Cum Laude, Ateneo De Naga University 
  • Senioroso Award - Consistent High Performer for 3 audit seasons
  • Taking the Lead Awardee – [email protected] Training


  • Assistant Manager, Audit & Assurance, Navarro-Amper & Co. (Deloitte Philippines)
  • Audit Senior Secondee to Deloitte Thailand
  • Instructor, Audit & Assurance; Basic Accounting, University of Makati

RoseBerry Estacio CPA, (Reviewer for Advanced Financial Accounting and Reporting (AFAR)

Current Work Experience:

  • Assistant Director for Financial Reporting and Compliance, FEU Institute of Technology
  • Senior Finance Administrator, First Oceanic Property Management, 2013 - 2017

Awards Received

  • University of the East Excellence Awardee
  • University of the East College Scholarship
  • Cong. Jeci A. Lapus Award for Scholarship, 2009-2013
  • Commission on Higher Education Scholarship, 2009-2013

Melvin Rosario CPA, (Reviewer for Regulatory Framework and Business Transactions (RFBT)

Email: [email protected]

•Location: Mandaluyong City

Current Work Experience:

  • Senior Partner, Dela Torre De Jesus Rosario and Associates, CPAs

Previous Connections:

  • Former Partner, Merioles Rosario and Associates, CPAs
  • Junior Assistant Manager, Banco De Oro Head Office
  • Deputy Receiver/Liquidator, Phil. Deposit Insurance Corporation

Educational Background:

  • Bachelor of Laws, Philippine Law School, Pasay City
  • Bachelor of Science in Accountancy, University of La Salette, Santiago City

Pamela Lozano CPA, (Reviewer for Auditing Problems) 

Location: Makati City

Current Work Experience:

  • More than 9 years working experience in the field of General Accounting, Finance, Budgeting and Reporting under different industries -shared services, food & manufacturing.

Educational Background:

  • Graduated at PUP Manila with a degree of BS in Accountancy in 2009 and passed the CPA Board in Oct 2011.
  • Active cell leader at Doulos for Christ handling youth and young professionals.

Mel Estinopo CPA, (Reviewer for Advanced Financial Accounting and Reporting (AFAR)

Location: San Pedro, Laguna

Current Work Experience:

  • Administrative Officer V, Board of Investments
  • Professor, Polytechnic University of the Philippines, San Pedro Campus

Previous Connections:

  • Accountant, Board of Investments
  • Audit Officer, Archipelago Philippines Ferries Corp.

Educational Background:

  • Currently taking up Doctor of Philosophy in Business Management, University of Perpetual Help System Laguna
  • Master in Business Administration, Polytechnic University of the Philippines Graduate School, Sta Mesa, Manila, Graduated 2017
  • Bachelor of Science in Accountancy, Polytechnic University of the Philippines, Graduated 2008