UHY M.L. Aguirre & Co., CPAs (the ‘’Firm’’) offers “Total Advisory eXperience (TAX)” to business enterprises and non-profit organizations, primarily banking institutions, savings & loans associations, manufacturing, gaming, online intermediaries, real estate, retail, travel, advertising, aerospace, export-oriented, foreign-controlled & affiliated companies, NGOs, cooperatives, electric cooperatives, and service entities. This unique advisory experience is predicated on a strong sense of professionalism that is highly personalized and responsive to clients’ requirements. It also maximizes the client’s benefit.

The Firm is strong in the Micro, Small and Medium Enterprises (MSMEs) market which comprises nearly 99% of the country’s economic enterprises according to the 2020 MSME Statistics provided by the Department of Trade and Industry (DTI). Its specialization in fraud audit, tax reviews, internal control systems and cost structures in addition to its attestation function has propelled it to new and greater heights, gaining for itself a foothold in the business sector of large corporate players. In every engagement, it emphasizes areas for improvement that strengthen its clients’ internal control and reporting systems, thus improving the client’s decision-making.

Compliant with government and standards requirements, the Firm has secured major accreditations from regulatory bodies such as the Securities & Exchange Commission (SEC), Central Bank of the Philippines (BSP), Insurance Commission (IC), National Electrification Administration (NEA), Cooperative Development Authority (CDA), Professional Regulations Commission Board of Accountancy (PRC BOA), Bureau of Internal Revenue (BIR) and Public Company Accounting Oversight Board (PCAOB) boosting its stature in public accounting practice. Strong linkages with local and foreign organizations are foreseen as one of the potent factors in achieving its vision to be among the Top 10 accountancy services provider in the country.

UHY M.L. Aguirre & Co., CPAs is a member of Urbach Hacker Young International Limited, a UK Company and forms part of the international UHY network of legally independent accounting and consulting firms. UHY is the brand name for the UHY international network.

  • UHY is a business-driven, integrated network
  • Operating in over 343 major business centres
  • Covering 102 countries
  • Access to 8,961 professionals and staff globally
  • UHY ranks 20th globally in the top 25 networks table by fee income (including the Big Four).
  • In 2021, UHY’s global revenue was USD 685M
  • 37 PCAOB registered UHY member firms
  • UHY is a member of the Forum of Firms


Founder & Senior Partner, UHY M.L.AGUIRRE & CO., CPAs

Michael ‘Mhike’ L. Aguirre has been managing the accounting firm that bears his name since its founding in November 2006. His career in the practice of accountancy started when he joined a leading 2nd-tier international accounting network in 1999. He was seconded to Grant Thornton Vietnam where he was tasked to lead audits on foreign-funded projects and NGOs with operations in Vietnam, Laos, and Cambodia. He continued his audit practice in Manila until he went on to organize his own firm.

Mhike has performed numerous statutory and special audits on local and foreign corporations and has conducted consultancy engagements involving M&As, consolidations, receiverships and rehabilitations. He has also extensive experience in various functional areas such as fraud audits, cost accounting, automated accounting systems, and internal control reviews and assessments. Under his leadership, the firm has grown from an individual practice into a partnership that caters to multinationals as well as small and medium-sized enterprises.

Mhike was also involved in the academe as a faculty member of the University of Makati from 2009 to 2010. In late 2015, he was appointed by the Philippine Institute of Certified Public Accountants (PICPA) as a member of the Quality Assurance Review Committee. As a committee member, he facilitated the introduction of the Quality Assurance Review (QAR) among his fellow public practitioners in the country. He was once commissioned to head the Ethics & Governance Committee of the Association of Certified Public Accountants in Public Practice (ACPAPP) in 2016-2017. An active member in various associations: Korean Chamber of Commerce of the Philippines (KCCP), Aerospace Industries Association of the Philippines, Inc. (AIAP), Tax Management Association of the Philippines, Inc. (TMAP), and in his Firm’s international affiliation, Intercontinental Groupings of Accountants & Lawyers (IGAL) from 2012 to 2015, and with Urbach Hacker Young International (UHY) from 2015 to date.

Recently, Mhike has been active in conducting trainings and seminars particularly on topics of his interests: digital taxation, cryptocurrency taxation, TRAIN Law, CREATE Law, data privacy act, international taxation, transfer pricing, and VAT refund among others.

Lastly, he received his Masters in Business Administration (MBA) from the Ateneo Graduate School of Business in 2006. He also received his Masters of Science in Taxation (MST) at the Golden Gate University, San Francisco, USA in April 2019 and has also completed International Taxation Certification Program in the same foreign institution.

Mhike’s slogan for his firm – Timely Business Advice – reflects his professional attitude towards his clients and defines his personalized work ethic.


Ruel started as part time auditor and consultant at the firm before he was accepted as a full partner in May 2008. His career in the public practice started when he joined a small auditing firm where he got promoted to a supervisory position after three years. He has performed various statutory, tax and special audit engagements in the retail, manufacturing, and service industries. He has also reviewed, designed and implemented accounting and internal control systems particularly in production process controls and monitoring.

He also served as an accounting manager for a holding company for nine years where he is responsible for all accounting functions as well as establishing accountability over assets and preparation of management reports.


Eliseo or “Ely” has forty-one (41) years of accumulated experience in accounting and finance in public practice, private companies, and in the academe. He was formerly an audit manager of the top accounting firm in public practice in the Philippines. He also had a stint as a partner in another auditing firm. Furthermore, he is also involved in the academe as a faculty and former Cluster Chair of Finance at the Ateneo Graduate School of Business. He was also one of the members of the Board of Accountancy.

He completed his doctorate in Organization Development at the Southeast Asia Interdisciplinary Development Institute in 2010. He also obtained his degree in Master in Business Administration at the University of California, Los Angeles, USA, Beta Gamma Sigma, in 1975. Besides his extensive educational background, he has also attended several international and local training programs and conferences.


Dondon is an alumnus of Holy Angel University. With more than 14 years of work experience, he gained expertise in Philippine and International Taxation, Corporate and Internal Audit. He became a speaker for some seminars and webinars on topics about the registration process in Fintech industries, SEC and BIR updates, Tax Treaty Relief Application and Tax Residency Certificates.


Tax Lawyer

Ali is a Lawyer and a Certified Public Accountant by profession. Ali is a member of the Integrated Bar of the Philippines (IBP) and the Philippine Institute of Certified Public Accountants (PICPA). He has 15+ years of experience in public accounting, tax and legal services, management advisory services and administration. He has 5+ years of experience working in a law office handling litigations in taxation, labor, corporate, and other legal consultancy services. He has also 5+ years of experience working in Shared Services and BPO industry as Country Director.

Audit Director

Frecie has 16 years of experience in all phases of accounting, payroll, taxation, internal audit, systems implementation, business process review, government reportorial compliance and business analysis. She has performed audit and business advisory services to domestic companies including rural banks, savings and loan associations, and insurance companies, among others. She has also held supervisory positions in reputable companies including in one of the biggest banks in the country before joining UHY MAC in 2015.

Audit Director

Andrew has been involved in various audits, litigation support and business advisory engagements with Companies that are engaged in Retail, Manufacturing, Service, Real Estate, Microfinance and Pharmacy. Andrew has been with the firm for more than 6 years.

Audit Director

Aireylica formerly spearheads the firm’s Quality Assurance department and is now an audit director of the firm. She has experience in financial audit of organizations such as trading and manufacturing, engaging in leasing-related activities, services, non-stock and non-profit, virtual currencies and broker-dealers. She also has knowledge in performing tax compliance and business process review. Aireylica has been with UHY for more than 5 years.

Audit Director

Jomarie is a meticulous and reliable auditor with almost 10 years of substantial work experience in accounting and auditing. As part of the audit team of the Firm, she has been involved in numerous statutory and special audits and tax reviews of business organizations. She has experience working on internal audits/ compliance reviews, fraud/ forensic audits and financial due diligence engagements. She’s been with the Firm for 6 years.

Audit Manager

Jimar specializes in the audit of Condominium Corporations and has been engaged in various audit, litigation support and business advisory engagements of Manufacturing, Retail, Service, Virtual Currencies and Non-Stock and Non-Profit Entities. He’s been with the Firm for 6 years.

Audit Manager

Precious has experience in performing financial audits of regulated entities and financial institutions such as rural banks and savings and loans associations, lending companies, insurance, electric cooperatives, and other entities engaged in trading and service business such as business process outsourcing (BPO), regional headquarters, representative offices, non-profit entities, and educational institutions. She also has knowledge in performing tax compliance reviews and special engagements such as company's valuation and Data Privacy compliance. She is currently taking up Masters in Business Administration at PLM Graduate School of Business. She's been with the Firm for more than 4 years.

Tax Manager

May Fe heads the tax department of the firm, a group who handles tax litigation support, tax compliance, and similar undertakings. She also co-authored the NIRC+TRAIN+CREATE Book which emphasizes the amendments of R.A No. 11963, 11534 and 11590 to the National Internal Revenue Code of the Philippines. May Fe has been with UHY for more than 6 years.

Quality Assurance/ Technical and Research Assistant Manager

Rodel spearheads the firm’s Quality Assurance department and is also responsible for the technical updates in tax, audit & accounting. Rodel has been with UHY for more than 3 years. He is an experienced external auditor of rural banks, cooperative banks, non-stock savings and loan associations, real estate companies, and recruitment agencies. He also handled tax compliance for a number of companies involved in consultancy, manufacturing, wholesale and retail. He also has an experience as an accounting supervisor responsible for all phases of accounting.

Quality Assurance Assistant Manager

Jonah has experience in the financial audit of companies engaged in manufacturing, merchandising, servicing, real estate, leasing, information technology (I.T.), and broker-dealers and is also involved in the audit of non-stock and non-profit organizations. She has also relevant experience in tax litigation support, tax compliance, and similar undertakings. She has also knowledge in preparing transfer pricing documentation. Jonah has been with UHY for more than 3 years.

Our Mission

UHY-MAC provides timely 'doing business' supports to financial and quasi-financial institutions, digital intermediaries, export oriented, non-profit organizations, and other business enterprises.

Our Vision

A top 10 provider of accountancy services that catalyzes "convenience" and "Total Advisory eXperience (TAX)" to business enterprises and NPOs.

Our Core Values & Beliefs

1. COMPETENCY. We believe in developing a core of dedicated and competent professional staff through selective hiring, excellent training and development, a continuing program of professional education, and competitive compensation and benefits.
2. ETHICAL CONDUCT. We believe in adhering to the highest professional and ethical standards to ensure the quality of our services.
3. SERVICE. We believe in ascribing the utmost importance to our clients� interests.
4. PROFESSIONALISM. We believe in authentic work ethic founded on trust, fairness, and social responsibility.
5. RESPONSIVENESS. We believe in developing a comprehensive array of services to encompass attestation, assurance, tax, and other advisory and related services to better serve our clients.
6. TECHNOLOGY. We believe in employing state-of-the-art technology to facilitate the delivery of our services.
7. STEWARDSHIP. We believe in maximizing the value of our partners� investments.