ABERNETHY

And chapman
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ABERNETHY AND CHAPMAN (c) Copyright (2018) All Rights Reserved.
FEBRUARY 2018

ABERNETHY AND CHAPMAN

STA. MESA MANILA

DISCLAIMER

The information contained in this document prepared by Abernethy and Chapman is furnished
to the recipient, on his/ her specific request and for information purpose only. In no way, this
document should be treated as a marketing material or efforts to solicit a client. The sole
purpose of this document is to furnish factual information about Abernethy and Chapman’s
profile.

While we have made every attempt to ensure that the information contained in this document is
true, Abernethy and Chapman, its partners and/or any of its employees does not give any
warranty, express or implied, including the warranty of opinions expressed for a particular
purpose, or assume any liability or responsibility for the accuracy, completeness, or usefulness of
any information available from this document.

Information in this document is provided with the understanding that the authors and publishers
are not herein engaged in rendering legal, accounting, tax, or other professional advice and
services. As such, it should not be used as a substitute for consultation with professional
accounting, tax, legal or other competent services. Before making any decision or taking any
action, you should consult an Abernethy and Chapman professional.

The recipient of this document specifically agrees and acknowledges that all proprietary rights in
the information available on this document for all times shall remain the property of Abernethy
and Chapman. Reproduction, redistribution and transmission of any information obtained from
this document is strictly prohibited. Abernethy and Chapman shall not be liable for any claims or
losses of any nature, arising directly or indirectly from use of the data or material or any
information in this document.

Use of this document is confirmation that you understand and accept these terms.

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ABERNETHY AND CHAPMAN (c) Copyright (2018) All Rights Reserved.
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ABERNETHY AND CHAPMAN (c) Copyright (2018) All Rights Reserved.
 Abernethy and Chapman (Main
Office) is located in 5th Floor AC
Building, #153 Anonas St. Sta. Mesa
Manila, Philippines. The firm now
employs 145 accountants out of a
main office in Manila and three
branches in Makati, Mandaluyong
and Quezon City.

Renowned for our professional ethos and

technical expertise, with a perspicacity of a
decade and a team of highly competent
professionals, we offer effective solutions
to the needs of our customers, which are
deeply committed.

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ABERNETHY AND CHAPMAN (c) Copyright (2018) All Rights Reserved.
Our philosophy is to partner with our
customers and not to be remote
service providers. Because companies
are inherently different, we tailor our
services to meet the specific needs of
our customers and ban the
standardization of' one size fits all.

We recruit, train, motivate and retain

the strongest and most talented
people who bring quality to their
work and provide the best solutions.

The goal of the company is to provide

excellent services and to bring
satisfaction to the customer or the
client. We also work to strengthen
trust and understanding between
companies, investors, government
and the public. And we strive to Emmary Chapman
provide the employees with great Managing Partner

career opportunities.

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ABERNETHY AND CHAPMAN (c) Copyright (2018) All Rights Reserved.
We establish strong business and personal accounting relationships and consult with
clients to help them solve problems, determine opportunities, plan their future and
achieve financial, life and business objectives. We serve clients with the highest ethical
standards.

To be the most respected professional firm in the region where clients come for
the tranquility of mind that their interests are taken care of by a team that
enjoys working together.

Integrity and Objectivity Social and Civic Responsibility

Professional Competence Passion and Excellence

Teamwork and Partnership Community and People

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ABERNETHY AND CHAPMAN (c) Copyright (2018) All Rights Reserved.
The Abernethy and Chapman team has been providing a variety of accounting and
financial advisory services to individuals, non-profits and businesses of all sizes for a
year.

“We Are Here to Help Your Business.”

When you hire Abernethy and Chapman, we become your partner and work with you
to improve your finances so that your company can continue to meet its most
ambitious objectives.

AUDIT TAX ADVISORY

Tax Compliance Management

Internal Audits Review Consulting

Tax Planning
External Audits Financial Advisory
Engagement

Due Diligence Accounting

Tax Seminars
Work Advisory

Forensic Audit Payroll Services Corporate Laws

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ABERNETHY AND CHAPMAN (c) Copyright (2018) All Rights Reserved.
 Our internal audit professionals see how companies
can add value, reduce costs and improve efficiency in
a strategic manner. The end of an internal audit is no
longer restricted to focusing on the financial
reporting processes and controls.

There is now a more strategic role for internal audit. It

can create value by identifying corporate risks, taking
advantage of synergies, monitoring and warning of
new risks early and improving processes and
efficiency.

Abernethy and Chapman provides a

comprehensive range of external audit
services, including audits, reviews,
compilations and assurance services
following agreed upon procedures. This is an
example of our services in business,
accounting and tax consulting.

External audits review the financial records of

your organization to determine whether the
records and reports are valid and whether
the information is presented fairly in
accordance with the accounting principles
generally accepted in the Philippines (GAAP).

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ABERNETHY AND CHAPMAN (c) Copyright (2018) All Rights Reserved.
We review financial information on the basis of agreed procedures, help acquirers / investors
to identify factors affecting the financial problems of prices and post- acquisition and provide
integrated support throughout the acquisition.

Forensic audit started at the explicit invitation of the organization to increase overall
efficiency and to identify or mitigate the likelihood of fraud or misuse of resources. Our firm
and its partners have a wealth of experience in conducting forensic audits.

The firm has been involved in numerous cases by the Security and Exchange Commission of
Government of the Philippines and the High Courts to carry out financial forensic
investigations on their behalf.

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ABERNETHY AND CHAPMAN (c) Copyright (2018) All Rights Reserved.
 Our tax experts provide a diagnostic assessment of the tax position, practices and
procedures of a company to determine whether it complies with the Philippine tax laws.
The firm's goal is to identify potential tax exposures and to recommend corrective
measures.

Abernethy and Chapman help companies

identify opportunities or areas in which
they can efficiently generate tax savings in
accordance with legal parameters.
Tax planning may be carried out in the
fields of regular and minimum corporate
income taxation, taxation of fringe
BIR
benefits, etc.
BIR

We organize seminars to provide your people As a business grows, more employees

with a basic understanding of the tax system
in the Philippines. The focus is on the
principles and basics of how different types of
taxes are implemented and administered in
detail.
Discussions on current issues are included in
the seminars to update participants with the
latest statements from various tax agencies.
need to be hired, which can lead to more
payroll management. We can help you
carry out the necessary controls to
ensure a reliable, efficient and efficient
payroll system. Our company can also
assist you in the development of a
payroll system and prepare all necessary
payroll tax returns on time.

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ABERNETHY AND CHAPMAN (c) Copyright (2018) All Rights Reserved.
Our management consulting services focus
on the most important issues and
opportunities for our clients: strategy,
marketing, organization, operations,
technology, transformation, digital,
advanced analytics, corporate finance,
mergers and acquisitions and sustainability
in all industries and regions.

Firm members in Abernethy and

Chapman provide consulting services on
M&A transactions, restructuring, capital
raising and forensic investigations. Firm
members also offer multi-situational
capabilities, including business
modeling, public / private partnerships
and valuations of infrastructure and
advisory.

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ABERNETHY AND CHAPMAN (c) Copyright (2018) All Rights Reserved.
Abernethy and Chapman offers a
wide range of transactional
support services that simplify
accounting issues for all parties
involved, including mergers,
acquisitions, divestitures, IPOs and
the conversion and
implementation of accounting
policies.

We bring the knowledge, insight

and perspective to guide
accountability for transactions in
organizations across all industries.

Today, the management of a business is complex. Leaders need guidance on a wide range of
activities, including business start- up requirements, entity trading activities, expansion efforts,
company disbursement or disbursement, and general questions arising from day- to- day
operations.

Abernethy and Chapman’s Legal lawyers work together with experienced business professionals in
the tax, consulting, accounting and financial consulting practices of the firm to provide clients with
consistent guidance based on their individual and unique circumstances. We have extensive
experience in a variety of industries, industries and jurisdictions.

Expertise is our key to quality. Our team, made up of certified professionals, is constantly working
on every notable aspect of your business.

We are up-to-date with local regulations and accounting standards that enable us to provide our
clients with the best financial audit and consulting services. As an auditing firm, we want to help
your business, so we strive to provide you with our exceptional service at competitive costs.

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ABERNETHY AND CHAPMAN (c) Copyright (2018) All Rights Reserved.
 Richard R. Abernethy Emmary S. Chapman
Managing Partner Managing Partner
T: +639054408205 T: +639053093061
E: rchrdbrnthy@yahoo.com E: mmrychpmn@yahoo.com

Khatelyn D. Rosales Maria Anna M. Castro

Partner, Head of Tax Partner, Head of Advisory
T: +639306473829 T: +639302753748
E: khtlynrsls@yahoo.com E: mrnncstr@yahoo.com

Noel Abancia Dan Cline Anfernee Padilla

Partner, Head of Audit Partner, Head of Audit Partner, Head of Client Services
T: +639056372975 T: +639465897365 T: +639054786890
E: nlbnc@yahoo.com E: dncln@yahoo.com E: nfrnpdll@yahoo.com

Angelica Gabay Bianca Camille Cabali Micaelle Joyce Reyes Nina Sumampong
Manager Manager Manager Manager
T: +639653459897 T: +639698754378 T: +639698678543 T: +639653459897
E: nglcgby@yahoo.com E: bnccbl@yahoo.com E: mcljycrys@yahoo.com E: nnsmmpng@yahoo.com

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ABERNETHY AND CHAPMAN (c) Copyright (2018) All Rights Reserved.
 ABERNETHY
And chapman

5th Floor AC Building, #153 Anonas St.

Sta. Mesa Manila, Philippines

Postal Address: P.O Box 45789

Website Address:
www.abernethynchapman.com

Email Address:
brnthynchpmn@yahoo.com
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ABERNETHY AND CHAPMAN (c) Copyright (2018) All Rights Reserved.