Dy Go Fernando and Company (formerly Dy Go Juan and Company) , (the “Firm”) was registered with the Securities and Exchange Commission on August 18, 2003, to provide consulting, technical, advisory services and attestation function to persons, associations, corporations, partnerships and other entities.

As a Firm, it has been recognized by the Board of Accountancy on November 3, 2003 and accredited by the Securities and Exchange Commission (SEC) as an auditing firm for public companies, Groups A, B and C secondary licensees per SEC Memorandum Circular No.15 on April 7, 2005 . It has also a high reputation from Japanese society such as the Japan External Trade Organization (JETRO) and the Japanase Chamber of Commerce and Industry in the Philippines (JCCIP) as well as Chinese and Filipino society like the Philippine Institute of Certified Public Accountants (PICPA).

The Firm is composed of people who have provided audit and business advisory services to various industries. Accordingly, they bring the breadth of experience necessary to help our clients deal with the challenges arising from enormous pressures brought about by intense competition, globalization, industry liberalization, regulatory requirements and changing customer expectations.

The Firm is currently being managed by Richard Go, who obtained his Bachelor of Science Degree in Accountancy from De La Salle University in December 1995 and subsequently passed the Certified Public Accountant licensure examination given in May 1996. On March 1, 2005, he was granted by the Bureau of Internal Revenue (BIR) an accreditation as a tax practitioner to act for and in behalf of taxpayers in the preparation and filing of tax returns, statements, reports, protests and other papers with, and/or to appear and transact official business before their office pursuant to provisions of Section 6 (G) of the National Internal Revenue Code of 1997, signed by now BIR Commissioner Jose Mario C. Bunag. The SEC also granted Mr. Go an accreditation as a Group A external auditor per SEC Memorandum Circular No.15 on April 7, 2005, making him eligible to provide attestation for companies listed under Group A, B and C brackets This accreditation shall also cover companies with at least Fifteen Million (P15,000,000) in total assets, for the purposes of the requirements (BSP CircularNo.439) of the Bangko Sentral ng Pilipinas (BSP).

Before founding the Firm, he worked as a Manager for Joaquin Cunanan & Co. (Member, PricewaterhouseCoopers) from 2000 to 2003, as an audit supervisor for KPMG Chartered Accountants in Lae , Papua New Guinea from 1998 to 2000 and as Audit Senior in-charge for SyCip, Gorres, Velayo, & Co. (SGV & Co.), CPAs (Member, Arthur Andersen & Co., SC from 1996 to 1998).

He has been involved in a number of diversified engagements like internal and statutory audits, due diligence reviews, business process improvements, tax and system consultancy, risk assessments and being commissioned by the Court of Tax Appeals as independent auditor for several tax cases for different industries that such as manufacturing, service and construction.

The other partner of the Firm, Mr. Armando T. Fernando, has a Master in Business Administration Degree Major in Finance from De La Salle University. He obtained his Bachelor of Science Degree in Business Administration – Accounting from Baliuag University in 1993 and subsequently passed the Certified Public Accountant licensure examination given on October of the same year. On March 23, 2006 , he has granted by the SEC an accreditation as an external auditor of companies listed under Group C brackets. He is also a BIR accredited tax practitioner.

Before joining the Firm, he was the General Manager for A.T. Fernando Accounting Firm from March 2004 to February 2006. He served as Accounting Manager for Mancon Berhad-CBDC Joint Venture Corporation from February 1997 to April 2003 and as Chief Accountant for Oreta Suarez & Narvasa Law Firm from October 1993 to February 1997.

Has extensive knowledge in construction, manufacturing, restaurants and service related companies. He has been involved with external and internal audit engagements, risk assessments, tax (both corporate and individual taxation) related engagements, preparation of annual budgets, project study and feasibility proposals (including capital budgeting), merger and consolidations.