Tristan Ian Cristobal CPA, (Reviewer for Auditing)


  • Founder and President of CPA Online Review School. He has more than 10 years of working experience in the Accounting field exposed in different industries – auditing firm, government office, construction, automotive, food and manufacturing.
  • CEO of Tristan's Ice Cream Candy
  • President of G&C Financials, Inc.
  • eBook author, public speaker, a feast light servant, and a volunteer of several non-profit organizations.




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

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



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

  • TOP 15 Certified Public Accountant Licensure Examination (CPALE)
  • Top 4 Certified Tax Technician Certification Exam
  • Magna Cum Laude, Manila Tytana Colleges
  • Senior Financial Accounting and Reporting Analyst, Actimed, Inc. (Generika Drugstore HO)
  • Senior Tax Associate, Primer Resources Corporation
  • Tax Associate, Reyes Tacandong and Company​




Alexandra R. Sansan, CPA,CMA (Reviewer for MAS, FAR)

  • Revenue manager, Baguio Country Club
  • Member Institute of Management Accountant
  • Member PICPA
  • Former Tax Associate intern at Diaz, Murillo, Dalupan & Company CPAs
  • Former member of UC – Audit Committee





Matthew Mendoza, CPA, CMA (Reviewer AFAR, FAR and MAS)

  • ISO/IEC 27001 Information Security Associate
  • IMA’s Robotic Process Automation SeriesLean Six Sigma White Belt
  • Assistant Manager – Cybersecurity Virtual Hub, KPMG LLP, Toronto, Canada, 2022
  • Assistant Manager – IT Audit & Advisory, KPMG R.G. Manabat & Co, Makati, 2021
  • Internal Audit Supervisor, Equicom Shared Services Inc, 2021
  • Internal Audit Associate, Equicom Shared Services Inc.,2019







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




Hector Pascual, CPA (Reviewer for FAR, Taxation and AFAR)

  •  Partner De Guzman, Pascual, and Associates, CPA
  • Faculty/ Instructor (BSA program), STI Caloocan,2020
  • Internal Audit Head (Consultant), Atomtrans Corp. ,2022
  • Accountant – Audit (Senior), Bentleys (WA) Pty Ltd, 2019
  • Audit Manager, UHY M.L. Aguirre & Co., CPAs,2016
  • Audit Supervisor, KPMG R.G. Manabat & Co. ,2015
  • Audit Associate II, KPMG R.G. Manabat & Co. ,2013
  • Accountant, ERDA Foundation Inc. ,2011



Reginald Bayron, CPA (Reviewer for Taxation

  • More than 9 years specializing in Accounting, Finance, Internal & External Auditing
  • 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
  • Data Protection Officer : National Privacy Commission
  • Speaker, DTI , DICT,PICPA, CDA





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


  • Certified Public Accountant
  • Certified Financial Consultant
  • Experience in joint venture projects with counter-parties for a publicly-listed utilities company
  • Handled M&A strategic entry research and analysis, including market scanning and research for a public-listed food company (San Miguel PureFoods, Inc.
  • Experience in valuation, financial due diligence and M&A advisory engagements for companies such as financial services, power, water, mining, manufacturing and gaming.




Jenry Celebrado CPA, (Reviewer for Auditing Problems)

  • Cum Laude, Ateneo De Naga University 
  • Senioroso Award - Consistent High Performer for 3 audit seasons
  • Taking the Lead Awardee – You@Deloitte Training
  • Assistant Manager, Audit & Assurance, Navarro-Amper & Co. (Deloitte Philippines)
  • Audit Senior Secondee to Deloitte Thailand
  • Instructor, Audit & Assurance; Basic Accounting, University of Makati



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

  • BIR Tax Agent & BOA Accredited Accounting Practitioner
  •  Juris Doctor, Arellano University School of Law
  • 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


Kenneth O. Sechico, CPA (Reviewer for AFAR)

  •  Financial Control Associate, ANZ Global Shared Services , Present
  • Financial Reporting Analyst, Citibank N.A. ROHQ, 2018
  • Financial Planning Analyst, TELUS International Philippines, 2015
  • General Accounting Analyst, IBM Global Business Services Inc.,2015
  • Accounts Receivable Analyst, Architecks Metal Systems Inc., 2013
  • College Professor for Financial Management and Special Transactions


Iza Estinopo, CPA (Reviewer for AFAR)


  • Administrative V, Board of Investments Professor, Polytechnic University of the Philippines
  • Accountant, Board of Investments
  • Audit Officer, Archipelago Philippines Ferries Corp.


Jene Rayelle Palustre, CPA (Reviewer for Advanced Financial Accounting and Reporting (AFAR)

  • Cum Laude, Bachelor of Science in Accountancy, University of Santo Tomas (Batch 2018)
  • Certified Management Accountant, Institute of Management Accountants
  • Financial Specialist, Financial Reporting and Planning, Metro Pacific Investments Corporation
  • Senior Associate, Management Consulting, R.G. Manabat & Co. (KPMG in the Philippines)