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The Big 5 Accounting and Auditing Firms in the Philippines

The best accounting firms in the Philippines, the "Big Five" auditing firms, are listed in this article.

The top CPA firms and major accounting firms in the world have always been popular in the business world, not only here but globally, too. Four of them are well known as the "Big Four."

2020 UPDATED VERSION: Best Accounting Firms in the Philippines in 2020

The Big Four are the largest international accountancy and professional services firms, providing the highest-caliber auditing, taxation, management advice, business and financial accounting services to big and giant corporations internationally.

If you’re taking accounting courses, or dreaming of being a certified public accountant in a big known accounting firm someday, or interested in becoming an accounting or auditing professional with a monthly salary in the five digits or more, then you must know by heart not only the whole accounting cycle and auditing system but the Big Five accounting firms. Know where the best accounting jobs are. and know their affiliates.

The Big 5 Accounting and Auditing Firms in the Philippines

  1. SGV & Co. (SyCip Gorres Velayo & Co.) (affiliate of Ernst & Young)
  2. Manabat Delgado Amper & Co. (formerly C.L. Manabat & Co.) (affiliate of Deloitte Touche Tohmatsu (DTT))
  3. Isla Lipana & Co. (formerly Joaquin Cunanan & Co.) (affiliate of PricewaterhouseCoopers)
  4. Manabat Sanagustin & Co. (formerly Laya Mananghaya & Co.) (affiliate of KPMG)
  5. BDO Alba Romeo & Co. (Philippine Member Firm of BDO International)

Note: Punongbayan & Araullo is another major accounting company.

The World's Big 4 Accounting and Auditing Firms in Order of Revenue

  1. Deloitte Touche Tohmatsu
  2. PricewaterhouseCoopers
  3. Ernst & Young
  4. KPMG

The Big Four accounting and auditing firms are the world’s most credible accounting companies, providing audit, tax, bookkeeping and all accounting services for private and public corporations globally. They have networks and affiliates in China, Jordan, Egypt, Indonesia, Israel, Japan, Singapore, Malaysia, Korea, Brazil, Saudi Arabia, India, Turkey, Pakistan, Philippines, Sri Lanka, Mexico, Argentina, Bangladesh, and other countries.

Once upon a time, the Big Four giant accountancy firms group were known as the Big Eight. Then, through a series of mergers, the group became the Big Five. The Big Five became the Big Four in 2002 when the ENRON/Arthur Andersen scandal shook the accounting world.

So what are you waiting for, CPA? Go, get up, polish your shoes, dress up your best and put on that nerdy smile. Pass that impressive CV to the Big Five international accounting firms of the Philippines. Begin to raise your fair market value and explore more accounting experience, the matching principle always works just fine. Never underestimate a trial balance and FIFO. A massive profit is at your command. Good luck.

Below are the Big Five accounting firms of the Philippines and how to reach them online or in person.

1. SGV & Co. (SyCip Gorres Velayo & Co.) is a member practice of Ernst & Young Global. Ernst & Young is a global leader in assurance, tax, transaction and advisory services. SGV & Co. is the largest and most famous professional accounting firm in the Philippines. If you want to apply for a job in SGV, the website and address are below:

Ernst & Young
9/F SGV Bldg. II
6760 Ayala Ave.
Makati City


Other locations

Manabat Delgado Amper & Co. is a member firm of Deloitte Touche Tohmatsu Limited. "Deloitte" is a brand under which tens of thousands of dedicated professionals in independent firms throughout the world collaborate to provide audit, consulting, financial advisory, risk management, and tax services to selected clients. These firms are members of Deloitte Touche Tohmatsu Limited, a UK private company limited by guarantee. - Deloitte

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Deloitte Makati City

5/F Salamin Building
197 Salcedo St
Legaspi Village
Makati 1229

Phone number : +63 2 812 0535
Fax number : +63 2 810 5047

Deloitte Cebu City

7/F Ayala Life-FGU Center
Cebu Business Park
Cebu 6000

Phone number : +63 32 231 8453 -55-57
Fax number : +63 32 231 8459


Apply Online

Isla Lipana & Co. is the Philippine member firm of the PricewaterhouseCoopers (PwC) global network. PwC has had 87 years of professional service committed to distinctive and excellent assurance services and business advisory services to its various clients.

PwC Offices:

Makati City
29th Floor Philamlife Tower, 8767 Paseo de Roxas, 1226 Makati City
Telephone: +63 (2) 845 2728
Facsimile: +63 (2) 845 2806

Cebu City
Unit 306, Keppel Center, Samar Loop corner Cardinal Rosales Avenue, Cebu Business Park, 6000 Cebu City
Telephone: +63 (32) 233 5020 • +63 (32) 233 5022
• +63 (32) 231 6464
Facsimile: +63 (32) 233 9615


Apply Online

BDO Alba Romeo & Co. is a member of BDO (Binder Dijker Otto) International, one of the largest accounting and consulting organizations in the world with more than 600 offices in over 100 countries. (Not associated with the famous Philippine bank here, Banco de Oro, OK?)

Main Office

7/F Multinational Bancorporation Centre,
6805 Ayala Ave. Salcedo Village
Bgy Bel-Air, Makati City, Philippines
Tel. Nos. (632) 844-2016
Fax No. (632) 844-2045


Apply online

Manabat Sanagustin & Co., CPAs, is a member firm of the KPMG network of independent member firms. KPMG International, a Swiss cooperative, is one of the leading and fastest growing audit and advisory services firms in the country today. The Philippine firm steadily expands its reach by providing quality service through information technology and market intelligence, and by harnessing its vast intellectual resources.


The KPMG Center, 9/F
6787 Ayala Avenue
Makati City 1226

Telephone No.:+63 (2) 885 7000
Fax No.: +63 (2) 894 1985 / 816 6595



Unit 142/144 & 146/148
Ground Floor, Alpha Building
Subic International Hotel Compound
Rizal corner Sta. Rita Roads
Subic Bay Freeport Zone 2222

Telephone No.:+63 (47) 252 2825
Fax No.: +63 (47) 252 2826


Suite 3, Doll Building
6th Street Bacolod City 6100

Telephone No.:+63 (34) 434 9225
Fax No.: +63 (34) 434 8015


Unit 502, 5/F Keppel Center
Samar Loop corner Cardinal Rosales Avenue
Cebu Business Park, Cebu City 6000

Telephone No.:+63 (32) 233 9339
Fax No.: +63 (32) 233 9327


2nd Floor, Uy Building
Sen. B. Aquino Avenue
Mandurriao Iloilo City 5000

Telephone No.:+63 (33) 321 3821
Fax No.: +63 (33) 321 3823



Jhon from Australia on May 21, 2019:

yeah Great

Bryan on November 10, 2016:

Currently working with bright people here at SGV!

Auditor on August 16, 2015:

currently working with the topnotchers here at EY :)

Mag on August 16, 2015:

Loving the extensive trainings here at SGV! :)

Curious Intern on April 29, 2014:

What is your source for your rankings of the top 5 Accounting Firms? Thank you!

Audit Inquirer on January 23, 2014:

Shaking up the horizon - welcome Punongbayan Amper & Co. - Deloitte Philippines. Who will Grant Thornton be partnering with?

anthill on January 06, 2014:

P&A and Navarro Amper and Co. is already in the process of merging and the deloitte brand is retained. expect a big shift in market share for the coming years.

anon on January 06, 2014:

1. SGV 2. P&A-MDA&Co merger 3. PWC? 4. KPMG-RT merger?

big four warrior.. :) on December 10, 2013:

KMPG is number one in terms of happy hours after 80-hour work weeks... PWC is number one in terms delivering value... E&Y.. hmmm they're all about work.. no work-life balance.. Deloitte.. they are the fastest runners at chase corporate challenge.. and they make the best support documentation.. lol

CPA 101 on November 27, 2013:

? RUMOR, :) From my inside source, Reyes Tacandong & Co (RT) and Manabat San Agustin (KPMG) are cooking the best surprise yet,

confirmed internally but not yet announced, there aim is to beat SGV, but I'm sure, it may take decades before it happens, Agree?

Audit Inquirer on October 14, 2013:

Do you think the mergers will push thru? What entities?

phil on August 28, 2013:

RUMOR: merger :)

ambre on August 28, 2013:

@Audit Inquirer

I think Navarro came out of retirement from P&A. I'm not sure. They said P&A was alarmed when Navarro joined MDA&Co.

I'm actually surprised that Deloitte has a very small affiliated firm here.

kayexx on June 19, 2013:

I worked as an intern for Reyes Tacandong and I must say they're gonna make it big! Most of the partners came from SGV too. In a span of two years, they managed to retain their previous clients from SGV and was able to capture a big companies as clients as well.

twentyfive (author) on October 22, 2012:

wow that is awesome! Thanks for sharing that info here. :) Lots of CPAs will be happy

DipIFRS on October 18, 2012:


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TeleFax: 7062212

twentyfive (author) on August 26, 2012:

Thanks for the head ups :) Notice that this hub of mine was published years ago hehe

Audit Inquirer on August 24, 2012:

Hello twentyfive!

You have nice post. With regards to your topic, I believe that it depends on what perspective you are looking. If you say BIG 4, then they are:

1. PwC (Isla Lipana)

2. KPMG (Manabat Sanagustin)

3. Deloitte (Navarro Amper)

4. EY (SyCip Gorres Velayo)

It is worthy to take note that Navarro Amper (formerly Manabat Delgado Amper) is not a Tier 1 practice yet in the Philippines. They just moved to BGC.

SGV remains to be the top audit firm of top 1,000 corporations and listed companies. For listed category, it is followed by Manabat Sanagustin and Punongbayan Araullo.

P&A is a firm to reckon in the country. Its tie up with Grant Thornton is not a Big 4 though.

A breakaway group from SGV stood in Rockwell Makati - Reyes Tacandong. They specialise initially in due diligence. They tied up with Mazars, ranked 11 in the world as of 2011.

I think audit will be exciting in the coming years. Audit firms cannot rest on their laurels as threats become dynamic. Maybe we can look at it as who will thrive in the next five years. RT remains a threat primarily to SGV and MS. NA has a new management, Navarro coming from SGV. We may also challenge the stability of the audit firms like PA. The only stable market I think is IL due to its PwC clients.

In my opinion, those mentioned above are the key players now, from the institutions to the new players. I hope you got something from this comment. I am open to rebuttals :-)

twentyfive (author) on July 04, 2012:

thank you dude! cheers!

tyrone on May 07, 2012:

reyes tacandong = dark horse :)

Audit Inquirer on April 30, 2012:

Nice post, nice interactions. Can someone share what you think of Reyes Tacandong? Thanks.

twentyfive (author) on April 24, 2012:

@Joyce not that I know of :) Wish there is one legitimate website that offers up-to-date accounting practices and standards. But I saw lot that are international.. Local practice IDTS

@Dreams Jobs thank you for sharing that :) Cheers!

Dream Jobs coming on April 24, 2012:

Hi guys specially those from Transactions Advisory Group (TAG)! You might be interested... Our client in FPIP at Sto. Tomas, Batangas is looking for Financial Modelers. If any of you guys are interested, you may send your application at

Joyce on March 15, 2012:

hi all! i'm not an accountant but i'm in the world of audit. We want to have continuous review on theories and actual practices like a practical exam type. is there a website you can recommend for me to check?

Thank you for your kind attention.

twentyfive (author) on March 09, 2012:

Reyes Tacandong & Company sounds making a big wave wow. :) Thank you for sharing. You are awesome. Mwah!

aljun on March 09, 2012:

Actually, there is a new auditing firm in rockwell makati,Reyes Tacandong & Co. and less than two years, they were able to put a branch in davao and cebu.I think they are aiming for the top 2 spot in 2015...

vinz16 on February 23, 2012:

I'm a graduating accountancy student and its fun reading this hub, someday i also want to be employed on one of those auditing firms, but hopefully i will pass the CPA board exam, can you give me some tips guys?...:)thanks

jun taneo on February 05, 2012:

DMD was a the member firm before of Deloitte. Then Deloitte affiliation was taken by Chit Manabat's firm (now Manabat Delgado Amper). P&A was the member firm of E&Y before the same was taken by SGV at the height of the Enron scandal where Arthur Andersen was practically killed.

RLB on January 28, 2012:

I'm currently working in DMD as a senior associate. And yep, we are a big firm too. As what i understand, we are in top 6 or 7 (with Alba Romeo). We are not that popular in the Philippines because we chose to be a full-filipino-independent firm unlike SGV, P&A, KPMG, delloite and Isla Lipana. We are a former member of delloite for 20 years and currently a member of HLB International, a world-wide organization of independent member firms and correspondents in over 100 countries.

twentyfive (author) on January 19, 2012:

Heard of DMD from Rad27 :)

tyrone on January 16, 2012:

as of now, im working in one of those firms. and luckily, im still in my slack season. haha. btw, i never heard about dmd and being an affiliate of deloitte. i thought that deloitte is with manabat delgado amper from the start. and hey! does someone know about Sison Corillo Parone & Co.? i guess it's a huge firm too. thanks.. :)

twentyfive (author) on December 30, 2011:

Cheers to 2011 and more cheers to 2012 everyone!!! :)

tata22 from Makati City, Philippines on December 30, 2011:

@mricur0138703, it's RAD27 who talked about dmd and bdo alba romeo...hahaha. Happy New Year! ^_^

hi on December 22, 2011:

sgv' got it all..:)

mricur0138703 on December 19, 2011:

to mr tata22...yah i heard about dmd and im looking forward to be employed der...but i applied at bdo alba romeo.. i tot it's a big firm!?

markreycabal on November 22, 2011:

well if i am correct the former international partner of Pand A was Ernst and Young before SGV was admitted...we can say that P and A is still in the BIG 5

aloha on November 15, 2011:

thumbs up for PwC!

RAD27 on November 09, 2011:

I would say Diaz Murillo Dalupan & Co. is bigger in size as compared to Alba Romeo. On the downside, DMD is not really known and familiar to the public as it did in the 80s and 90s, but they are still a force to reckon with in the audit market. Truth be told, DMD had been a former member of Deloitte for 20 long years before Manabat was admitted in 1999.

RAD27 on November 09, 2011:

I would say Diaz Murillo Dalupan is even bigger as compared to Alba Romeo & Co. in terms of manpower and market share. Its just that DMD is not that known to the public, but, truth be told, DMD was a former member of Deloitte for 20 long years.

tata22 from Makati City, Philippines on November 02, 2011:

@ twentyfive : You're welcome. Keep posting good hubs.

twentyfive (author) on November 02, 2011:

@Tata -your info are very informative and useful. Thanks a lot for sharing them with us. God bless.

tata22 from Makati City, Philippines on November 02, 2011:

bel, you may check on their website (use your google). I think if you're interested on applying for a job, you may click the career section of their site.

bel on October 27, 2011:

hi!!..ask ko lng sana email address ng SGV..

tata22 from Makati City, Philippines on October 20, 2011:

I believe kismet's comments are from experience.

Working with these prestigious audit firms is I think the best training ground for new CPAs. Assurance Audit has these so called "slack season" and "busy season". Only during busy season (Jan-April 14, depending on the client/regulatory deadlines for the auditor's report) when auditors go home late at night, or in some/few circumstances early in the morning. I believe the time spent in the office is adjustable depending on how the audit team handles the engagement - to be efficient and effective at the same time.

Compensation is not as bad as others think otherwise. Work environment is fine and you'll get to work with young CPAs your age, which is a good thing-creating circle of friends. People are constantly developed through trainings, seminars and other activities. Mobility programs with foreign affiliated firms are also actively practiced.

Only to comment on the above info, the Top 5 Audit Firms in the Philippines*

1. Sycip Gorres Velayo & Co. (SGV)

2. Isla Lipana & Co. (ILC)

3. Manabat Sanagustin & Co. (KPMG)

4. Punongbayan & Araullo (P&A)

5. Manabat Delgado Amper & Co. (MDA)

* based on market share (Businessworld 2010)

Alba Romeo & Co., CPAs, on the otherhand, is not on top list.

tata22 from Makati City, Philippines on October 19, 2011:

Kismet has a point. Yeah, assurance audit is a seasonal job as per experience. We have this so called "slack season" and "busy season". It's only during busy season (Jan-April 14, depending on client/regulatory deadlines of audit reports) where auditors usually go home late at night, or in some/few cases, early morning. But personally I think time is always adjustable depending on how the team handles the engagement- to be efficient and effective at the same time.

Compensation is not as bad as others are saying. Working environment is just fine. People are constantly developed through trainings, seminars and other activities. Mobility programs to foreign affiliated firms are also being actively practiced.

Top five audit firms in the Phil*

1. Sycip Gorres Velayo & Co. (SGV)

2. Isla Lipana & Co. (ILC)

3. Manabat Sanagustin & Co. (KPMG)

4. Punongbayan & Araullo (P&A)

5. Manabat Delgado Amper & Co. (MDA)

*based on market share (Businessworld)

Di ko sure bakit nasama sa list sa taas ang Alba Romero & Co., CPAs, malayo ranking nila.

kismet on October 08, 2011:

Yeah the above data are true based on the revenue and market share. But I think that the best benchmark of being the best auditing firm is the "ETHICAL PRACTICE."

You can be called the best if aside from the competitiveness is adhering to the moral values. And not being merely working for profit.

Also the best firm is thinking the wellfare of its people. Providing them with a good working environment and compensating them based on their hardwork (which I think is not practices here in the Philippines). Also, they should not let their people work as if risking their own lives like dismissing them late at night and not letting them have enough rest and sleep.

I hope that the term "best" is only based on figures. I think it's time to change the working system of auditing firms in the country.

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We provide Corporate Secretarial, Bookkeeping, Accounting, Payroll, Tax, Business Software Services to our clients.

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twentyfive (author) on August 22, 2011:

Ah the Enron that shook the world.. Thanks for dropping by Chesa :)

chesa on August 20, 2011:

P&A is former affiliates of Ernst & Young in the Philippines before the Enron Scandal.

twentyfive (author) on July 20, 2011:

thanks everyone! Yes Punongbayan must be on the list. As much as I want to list them all here, there are only top 5. Will be listing the other big accounting companies on the next hubs. See ya!

Vic on June 16, 2011:

The above accounting firms are really big with their foreign affiliates. Punongbayan & Araullo is also one of the top Accounting and auditing firm in the Philippines, though it is not in the list.

bblove on June 14, 2011:

i hate makes me sick every time though it is my can i be able to pass if i can't really understand it well.

Audit Guru on June 10, 2011:

This information is very useful - I have been looking into various it audit companies for my sas 70!

auditor on March 11, 2011:

In order based on headcount:

1. SGV; 2. PwC/Isla; 3. Kpmg/manabat; 4. Deloitte; 5. Punongbayan

freakish on January 19, 2011:

Your title is top 5 accounting firms in the philippines, so you cant based that on international figures. I worked with SGV for 3yrs before, but I would say in the Philippines Punongbayan should be at number 3 or 4. And BDO probably would be at number 7 or 8 only, probably after Reyes Tacandong and Co.

twentyfive (author) on January 04, 2011:

well, I based my article from the auditing firm's revenues in 2010 internationally so there was it. Of course the figure would change in time. Thanks for the comments. Punongbayan is popular here indeed.

Jake on January 04, 2011:

I think, Punongbayan and Araullo (Member firm of Grant Thorton Internation)is one of the top 4 auditing firms in the Philippines based on number clients and industry penetration. Kindly review your post.

billrobinson from CA, USA on December 02, 2010:

Good info for the business people. Keep it up!

grace azurin on November 28, 2010:

i wish they're accepting ojt applicants. huhu.

twentyfive (author) on October 03, 2010:

Hi moi friend :) I had little accounting experience though I wasn't in love with it lol You know me, money is not a big matter to me hahaha But anywayz, I'm happy to be good at handling money though. Geez, I'm so excited bout your coffee shop. You already have a great finance consultant with there with you :) Take care moi friends

Cathy Nerujen from Edge of Reality and Known Space on October 01, 2010:

Hi Blaise. I have no accounting experience, I went the business management route, so don't mind me. I was very interested in this hub, especially given that it is finance-related. I'd say Cheeky Girl will be checking this out. Great hub. Take care. :)

twentyfive (author) on September 30, 2010:

Wow, you've been in big accounting companies :) Arthur Andersen? hmmm was that one involved in Enron's scandal? Thanks for dropping by here my friend. If you ever be in Phil. again, drop me a line and meet you in Greenbelt perhaps :)

Hi Prof A! A masters in accounting? That's huge. She must be really smart Prof. One of this big accounting firm I bet :) Always good to see you. Thanks

Mentalist acer from A Voice in your Mind! on September 30, 2010:

My neice,Jennifer,has a masters in accounting and works in South Carolina,I need to get on her FB Wall and find out the company she works for;)

telltale on September 30, 2010:

I have been to SGV & Co's (then was known as Arthur Andersen / Andersen Consulting) office in Makati and met up with them in the early 90s. Believe also met up with a Partner (can't remember the lady's name) of Price Waterhouse & Co at that time at a seminar hosted by one of the local companies then. Your hub brings back memories on the time I was there. Thanks!

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