I am a licensed Certified Public Accountant (CPA) in the Philippines. I had been in public practice for over 20 years, aside from 26 years work experience with the Local Provincial Government of Agusan del Sur as Provincial Budget Officers. I had developed a customized Accounting Manual for some of my clients, aside from setting-up their accounting systems and procedures. Most of my clients are cooperatives and non-government organizations that are registered with the Philippine Securities and Exchange Commission (SEC) as non-stock and non-profit organizations.