Partners Profile

Irene Marceliana V. Uy, CPA, CMA, CMC
Senior Partner


Irene graduated CUM LAUDE at the University of the East. She started as auditor at Sycip. Gorres Velayo & Co (affiliate of Ernst and Young International), and now has over 30 years of experience in the fields of finance, marketing and business entrepreneurship both in the Philippines and the United States. She is BOA and BIR accredited and has completed her CMA certification issued by Australia.

Irene is the team’s lead for Customer and Business Inter-phase.


  • Graduated CUM LAUDE with a degree in Bachelor of Science and Business Administration major in Accounting at the University of The East;
  • Certified Public Accountant (CPA) Philippines. April 1980 PRC REG NO: 0041412;
  • Certified Management Accountant (CMA) Australia. Dec. 30, 2010. CMA NO: 3060;
  • Certified Management Consultant (CMC) Philippines (with International Reciprocity). September 2013. CMC No: SN 1002032;
  • Board of Accountancy (BOA) Accredited. Sept. 6, 2010. BOA NO: 4801.  Renewed: Date of expiration: Dec 31, 2015
  • Accredited Tax Practitioner (BIR) No: 07-000280-01-2011. Sept 29, 2011 expiring in 2014
  • Real Estate Broker (REB) Philippines. March 2011. REB PRC REG NO: 0004618


Uy,Nicolasora and Associates ( UNA )
Senior Partner - May 2011 to Present

  • Responsible for all Business Development aspects of UNA;
  • Partner in charge when it comes to engagements for management consultancy services specializing in small business management and development; process improvements and change; policies and procedures; internal control assessments and improvements and marketing and selling strategies (for real estate developers);
  • Inter-Phase with the clients to discuss client financial position, findings and recommendations for improvements, issues and possible areas that may need to be examined and evaluated further; as well as trainings and implementation of recommendations (if included in the engagement);
  • Represent the clients during discussions with government agencies such as BIR, SEC and local government units as authorized by the clients;
  • Also responsible for special client engagements like BOI registrations, bank loan packaging and real estate feasibility studies;
  • Also Partner In Charge of accounts that not only require the regular financial accounting information but also management advisory services.

ACU2 Property Management Co.
Management Consultant & Finance Director - 2 years

  • As the Management Consultant, set up and established two companies, one a Housing Developer Corporation and the other, a Marketing Corp, to handle the sales and marketing of the houses being developed by the housing developer corporation partners.
  • As the Financial Director, prepared the Cash Flows and projected profits based on the Sales Forecasts, which were used as a basis for presentation to the Financing Partners;
  • Set up operations in the provinces of Pampanga, Cavite and Batangas, catering to the 1.5million to 4million housing packages located in first class subdivisions.
  • Arranged for the companies’ accreditation with major banks such as BPI family savings, China Bank, PS Bank, PNB, Union Bank and Pag ibig , for   the house financing of the end buyers.
  • Negotiated with the land owners/ developers for the exclusive marketing of La Primavera subdivision in San Fernando, Pampanga, owned by the most reputable Pampanga land developer.
  • Forged strategic partnerships and alliances with young but reputable housing developers.
  • Formulated the Revenue Generating Activities (marketing and sales strategies and campaigns) for both land and housing projects.
  • Formulated the business strategies, financing requirements, exit strategies for both the Housing Company and the Marketing Company.

SCG Construction Group (and SDC Real Estate Development Corp)
VP-Finance & Admin & VP Commercial - 7 years

As VP-Finance & Admin

  • Headed the division, which included Human Resources Accounting Services, Account Management & Treasury Depts.
  • With over 300 employees, ascertained that the Human resources department performed its tasks well to boost employee morale, thereby maintaining a productive workforce with low turnover rate and minimal labor cases.
  • Ascertained that the Accounting Services department generated timely and accurate management & financial reports, highlighting the changes in the financial position of the company for the attention of EXECOM and the Board of Directors.
  • Interpreted the results of the Company’s operations, profitability and expansion plans for the consumption of Top Management, 3.1billion in total assets, liabilities of 2.7billion and equity of 396million.
  • Formulated the alternative options, action plans, and strategies pertaining to the financial results of operations to EXECOM for its approval.
  • Executed the approved action plans and strategies, within the time frame approved and gave EXECOM regular feedback and reports on the results of the implemented plans.
  • Negotiated with the banks on the lines needed by the company, and justified the need for more on an annual basis, for presentation of the banks to their EXECOM and loan committees.
  • Worked with the external auditors and the BIR on the year-end audits.

As VP-Commercial

  • The division included the Business Development Dept., Sales Operations Dept., Marketing Services Dept. and Corporate Communications & Training department, total of 40 staff.
  • As a member of the EXECOM, introduced the BALANCED SCORECARD concept to the Executive Committee;.
  • Co developed the KPIs needed for the balanced scorecards;
  • Also introduced the Activity based costing in capturing costs from the different departments held by the EXECOM members;
  • Developed the business concepts of CO-DEVELOPMENT  & CO BRANDING of the company geared for prospective partners where the benefits of the business model for all parties were detailed in the terms & conditions of the agreement.
  • Identified the “ideal” Co-Development partners, based on the concept, negotiated with these partners (STA LUCIA, FILESTATE, BDO, ANTEL HOLDINGS, ST CATHERINE REALTY, ARANETA PROPERTIES, etc.), for mutually beneficial relationships between SDC& their company on some of their selected projects.
  • Initiated competitive market scanning by the Marketing Department and arrived at the most saleable product mix, which was launched in each of the projects. This included house designs, pricing, financing schemes, and launching & packaging strategies.
  • Set up the sales organizations (INTERNAL &EXTERNAL), timetable,and sales strategies, tracking, monitoring & reporting process.
  • With the studies made by the Corporate Communications & Training department, identified the outside selling organizations needed to sell off inventory, the sources of recruitment and the trainings needed for each organization.
  • Consolidated on a quarterly basis the reports of the marketing department regarding the competition, the industry and the company’s position in the current industry.
  • Set the sales targets for the year based on the reports of the marketing and business development department, together with the sales & marketing strategies to achieve the said targets.
  • Reviewed on regular basis, the actual sales versus projections and determined reasons for the variance, addressed the Very Important Concerns of the buyers, sellers and Co development Partners to improve the selling atmosphere.
  • Re-set the business targets, adjusted the sales mix, adjusted the terms& conditions and the pricing packages to adjust to the market conditions and to maintain the sales volume projected.
  • Commissioned outsourced services needed for the market research, advertising campaigns and creative materials necessary to launch the products & projects. 

Italian Thai Public Development Corp (ITD Thai Construction Firm)
Marketing & Business Dev. Manager – 7 years

  • Set up the Marketing Department, its staff, its targets the business development plan and marketing strategies;
  • Identified and packaged ITD products and services for commercial sales, as an alternative source of income;
  • Identified and evaluated areas where ITD could penetrate the market, reviewed the results of the marketing research conducted and recommended the streamlining of the products and resources to limit our financial exposure and to concentrate on high yielding product lines;
  • Identified projects of ITD, with ready funding particularly those pertaining to horizontal works such as roads, ports, bridges, airports and reclamation, where ITD had the most expertise and ready equipment;
  • Established connections and business relationships with the decision makers of the prospective clients in Construction Industry, both Private and Government;
  • Met with the Governors, Congressmen, and Local politicians from the areas with Foreign funded horizontal projects, to lobby for the interest of Italian Thai.
  • Directly responsible for obtaining Private contracts from Land and Marine Equipment Rentals, off shore pile driving sub contracting works, and barge hauling, which generated an income of about PhP 38 million for the year.
  • Assisted the Country Manager in negotiating for Government Contracts (horizontal projects), which generated PhP 215 million in income for the year.

KAISER PERMANENTE (Hospitals, medical offices, health plans) - Pasadena, California, U.S.A.
Senior Property Accountant – 2 years

  • Supervised the physical inventory taking at all Kaiser Permanente locations around California for In Patient and Out Patient Pharmacy;
  • Analyzed the inventory results and determined reasons for variances;
  • Assured accurate interface of subsidiary ledger system (NVCS) to general ledger by monitoring inventory results;
  • Prepared timely financial data to management and auditors;
  • Analyzed monthly inter pharmacy region transfers;
  • Performed cash management functions such as daily, monthly, quarterly and annual cash flows and forecasts and variance analyses and;
  • Documented the existing cash management procedures highlighting the weaknesses in the system and recommending improvements;

H&R Block Income Tax Preparation - California U.S.A.
Individual Income Tax Preparation – 2 years

  • Prepared Individual Income Tax Returns for personal clients based in California, for both Federal and State Taxes.

GRAND GROUP OF COMPANIES (Automobile Retail, Financing & Insurance) - Glendora, California,  U.S.A.
Internal Audit Manager - 5 years

  • Determined the projects of the Audit department at the beginning of each year and recommended their implementation to the President;
  • Developed the objectives, programs, procedures and staffing requirements and budgeted man hours to achieve the above objectives;
  • Ascertained that the objectives and budgets are met during the year;
  • Discussed the results of various audit projects with the President and recommended improvements to tighten internal controls;
  • Performed field audits on various branches of the company all over California;
  • Assisted the external auditors and creditors in the preparation of the various account analyses needed for the completion of their investigation and;
  • On a regular basis, tested the compliance of the various departments to the existing internal contracts.

PHILPHOS FERTILIZER CORP (Fertilizer Manufacturing) - Manila, Philippines
Senior Systems Analysts - 2 years  

  • Identified problem areas in the company operations pertaining to accounting and financial management as well as administrative functions;
  • Gathered information on financial and administrative areas needing improvements;
  • Determined user objectives;
  • Documented and reviewed existing systems;
  • Interviewed all personnel involved in the system;
  • Researched, formulated and documented policies and procedures;
  • Assisted the department heads in the implementation of the systems designed;
  • Assisted in the evaluation of computer consultants/ hardware/ software that will effectively serve the company and its needs;
  • Evaluated and documented the company’s management information system and the development of its cost accounting system; 

SGV & CO. (Public Accounting firm affiliated with Ernst and Young International)
External Auditor - 3 years 

  • Assisted in drafting audit programs, audit reports, tax returns and other work programs;
  • Assisted in reviewing the internal control procedures;
  • Participated in proper planning, scheduling and time control of work;
  • On field work engagements, delegated, coordinated and reviewed the work of assigned assistants and participated in their training and development;
  • Ascertained that work was completed in an amount of time considered reasonable for the assigned task;
  • Participated in rating assistants on fieldwork assignments.


  • * Taxpayer Rights, Remedies & How to deal with BIR Examiners & Fraud Investigators   (Oct. 11 2013) – Provider: Asian Institute of Taxation, Scout Tuason – 8 CPE credits Thematic Area 2
  • * Internal Control – Integrated Framework of COSO    (Sept 27, 2013) – Provider: Asian Institute of Taxation, Scout Tuason – 7.5 CPE credits (Standards Applicable to Professional Practice Thematic Area 2 – Assurance & Auditing)
  • * Certificate in Management Consulting Essentials     (September. 2013) – Provider:Institute of Certified Management Consultants of the Philippines,Linden Suites, San Miguel Ave. Ortigas
  • * Briefing for Preparers and Auditors of Annual Financial Statements    (April 3. 2013) – Provider: Asian Institute of Taxation, Scout Tuason – 4 CPD credits (IV- Environment of the Practice)
  • * IFRS and TAX LAWS   (March 20. 2013) – Provider: Asian Institute of Taxation, Scout Tuason – 8 CPE credits (Standards Applicable to professional Practice)
  • * Tax Updates for Tax Agents and Practitioners   (December 7, 2012) – Provider: Asian Institute of Taxation, Scout Tuason – 8 CPE credits (Taxation)
  • * Tax Updates for Tax Agents and Practitioners    (February 17 to 18, 2012) – Provider:Asian Institute of Taxation, Scout Tuason – 16 CPE credits (Taxation)
  • * SEC Updates    (February 3, 2012) – Provider: Asian Institute of Taxation, Scout Tuason – 4 CPE credits (Relevant Laws)
  • * Seminar on Management Consulting: A Reinvention for CPAs   (June 15, 2012) – Provider: PICPA, PICPA Shaw Blvd, Mandaluyong, Philippines – 7.5 CPE credits (Relevant Laws or SEC)
  • * Computerized Accounting for Large and Selected Non-Large Taxpayers   (September 24, 2011) – Provider: Asian Institute of Taxation, PICPA Shaw Blvd, Mandaluyong, Philippines – 8 CPE credits (4 Taxation & 4 Soft Skills)
  • * Development of Trainers in the Accountancy Profession – A Trainer’s Training Course  (August 10 to 12, 2011) – Provider: PRC CPE/CPD COUNCIL FOR ACCOUNTANCY, PICPA Shaw Blvd, Mandaluyong, Philippines – 24 CPE credits (Soft Skills /Other topics)
  • * Ethics & Corporate Governance     (June 3, 2011) – Provider: Asian Institute of Taxation, PICPA Shaw Blvd, Mandaluyong, Philippines – 8 CPE credits ( Ethics)
  • * SEC and Other Updates – 2010 AFS Reporting, Other Reportorial Requirements, Penalties, Accreditation   (February 11, 2011) – Provider: Asian Institute of Taxation, PICPA Shaw Blvd, Mandaluyong, Philippines – 8 CPE credits (Relevant laws or SEC Rules recently issued)
  • * IFRS for SME’s and Tax Issues Relevant to SME’s  (May 5 & 6, 2010) – Provider :PICPA,PICPA Shaw Blvd, Mandaluyong, Philippines – 12.5 CPE credits ( PASs/PFRSs), 2.5 CPE credits ( Taxation)
  • * PFRS Updates & Tax Updates  (May 12, 2010) – Provider: PICPA, PICPA Shaw Blvd, Mandaluyong, Philippines – 3.5 CPE credits (PASs/PFRSs), 4 CPE credits (Taxation)
  • * Code of Ethics and Good Governance  (May 13, 2010) – Provider: PICPA , PICPA Shaw Blvd , Mandaluyong, Philippines – 4 CPE credits (Ethics), 3.5 CPE credits ( Soft Skills/Other Topics)
  • * Operational Auditing   (May 24 & 25, 2010) – Provider: PICPA, PICPA Shaw Blvd, Mandaluyong, Philippines – 15 CPE credits (PSAs)
  • * Financial Statement Analysis(May 17 & 18, 2010) – Provider: PICPA, PICPA Shaw Blvd, Mandaluyong, Philippines – 15 CPE credits
  • * Common Errors of Accountants with BIR Audits (June 7, 2010) – Provider: PICPA, PICPA Shaw Blvd, Mandaluyong, Philippines – 7.5 CPE credits (taxation)
  • * Tax Management of Construction Industry & How to Handle Tax Audits  (June 25, 2010) – Provider: PICPA, PICPA Shaw Blvd, Mandaluyong, Philippines – 7.5 CPE credits (Taxation)
  • * Seminar for Tax Agents & Practitioners on Income Tax, Withholding Taxes, Value AddedTax and Other Percentage Taxes   (July 16 & 17, 2010) – Provider: AIT, PICPA Shaw Blvd, Mandaluyong, Philippines – 16 CPE credits (Taxation)
  • * Real Estate Dealers, Developers & Lessors (Income tax, Withholding tax, VAT &Accounting for Real Estate Transactions)   (July 30 & 31, 2010) – Provider: AIT, PICPA Shaw Blvd, Mandaluyong, Philippines – 8 CPE credits (PASs/PFRS) , 8 CPE credits ( Taxation )
  • * PSA Updates, Focus: Working Paper Preparation(Aug. 12 & 13, 2010) – Provider: AIT, PICPA Shaw Blvd, Mandaluyong, Philippines – 16 CPE credits (PSAs)
  • * PSA Updates: Compliance with BOA Res 23 Working Papers Preparation, Levelling Up  (Aug 21, 2010) – Provider: AIT, PICPA Shaw Blvd, Mandaluyong, Philippines – 8 CPE credits (PSAs)
  • * IFRS for SMEs: Integrated Approach. Application of Accounting Standards for Businessescovered by IFRS for SMEs and Preparation of Template for Notes to FS (Sept 9 & 10, 2010) – Provider: AIT, PICPA Shaw Blvd, Mandaluyong, Philippines – 16 CPE credits (PASs / PFRSs)
  • * General Assembly of member Affiliates Updates on CPE-BOA-PCNC-SEC-BIR  (September 24, 2010) – Provider: AIT, Hotel Intercon Makati City– 2.75 CPE credits (Relevant Laws or SEC Rules), 3.25 CPE (Soft Skills /Other Topics), 2.5 CPE (Taxation)
  • * CMA: Strategic Business Analysis and Strategic Cost Management (September 4 to November 27, 2010) – Provider: ICMA Philippines, Oakwood Premier Joy Nostalg ,Ortigas, Pasig City
  • * Comprehensive Real Estate Seminar (January to February, 2011) – Provider: PMRB Pasay-Makati Realty Board, Inc, Metropilitan Club, Makati City, 120 Credits/Units
  • * Auditing Seminar I - Application of various concepts, principles and approaches relating to the whole accounting process, evaluation of internal control using the uniform Audit Approach (UAA) systems and procedures.
  • * Auditing Seminar II - Current developments in Accounting, Auditing and Tax areas and the preparation of audit and financial statements, income tax returns as well as the proper training and supervision of assistants.
  • * SGV - Institute of Advanced Computer Technology (I/ACT) - Obtained a course on the Basic EDP concepts, basic programming language and systems analysis and design.
  • * Management Information Systems - Development of methods and analyses of the Company and its organizational design to better serve the information requirements of management at the time said information is needed. It also included a study on the establishments of MIS task force, the decision on whether to computerize or not, selling MIS to Administration and to its employees. It included the tools used in the detailed systems design and monitoring the MIS design as well as evaluation of performance.
  • * Work Simplification for Accountants - Development of certain techniques, aids and processes like work distribution charts and processes, which simplify and evenly distribute work loads of the Accounting personnel to minimize overtime and high turn over rates.
  • * Paperwork Management Seminar - A study of forms control and management to ensure that necessary forms and procedures are developed and designed to make maximum contribution to business operations, eliminate unnecessary duplicate forms and consolidate those serving like and similar functions and to achieve economy in the procurement and distribution of forms.
  • * Interaction Management Seminar for Managers - Application of the three key principles of interaction such as maintaining or enhancing employees’ self esteem, listening and responding with empathy and asking help in solving problems. It also included case studies and role-playing wherein the participants played the Manager and the subordinates’ roles.
  • * Income Tax Preparation Course - Obtained a certificate of Completion for the course on the preparation of individual income tax returns in the US offered by H&R Block of Pasadena California USA.
  • * Construction Cost Accounting - Accounting methods, system and management control of the construction and real estate industries conducted by the Pyramid Institute and Development Center.
  • * Purchasing and Supplier Quality Management Seminar - A study on the principles and standards of purchasing practice advocated by the National Association of Purchasing Management.Also an introduction to the global; purchasing practice in line with the ISO 9001.
  • * Infrastructure and Economic Development Trends in Southeast Asia - A seminar held at the University of Asia and Pacific by professors in Economics and prominent businessmen. The seminar is on the infrastructure and economic development indicators, trends, problems facing the infrastructure sectors, private sector participation, Amendments to the BOT law per RA# 7718, BOT schemes, eligible BOT projects, advantages of BOT projects, obstacles facing BOT projects, financing characteristics of BOT projects, recent developments in Telecommunications Industry, road, transport and airport projects.
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