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

The Firm is strong in the SME market which comprises nearly 98% of the country’s economic enterprises. Its specialization on fraud audit, tax reviews, internal control systems and cost structures in addition to its attestation function has propelled the Firm to new and greater heights, gaining for itself a foothold on the business sector of large corporate players. In every engagement, the Firm 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, MAC has secured major accreditations from regulatory bodies such as the Securities & Exchange Commission (SEC), Central Bank of the Philippines (BSP), Professional Regulations Commission Board of Accountancy (PRC BOA), and Bureau of Internal Revenue (BIR), boosting its stature in public accounting practice. Strong linkages with local and foreign organizations is foreseen as one of the potent factors in achieving MAC’s vision to be among the Top 10 accounting firms in the country.

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. The services described herein are provided by the Firm and not by UHY or any other member firm of UHY. Neither UHY nor any member of UHY has any liability for services provided by other members.

M.L. AGUIRRE &CO., CPAs is a member of UHY. Established in 1986 and based in London, UK, UHY is a network of independent accounting and consulting firms with offices in nearly 250 major business centres in 81 countries. Over 6,800 staff generated an aggregate income of USD 625 million in 2011, ranking UHY as the 25th largest international accounting and consultancy network. Each member of UHY is a legally separate and independent firm. The UHY network is a member of the Forum of Firms.



Founder & Managing 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 committee member, he is tasked to facilitate the introduction of 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.

Recently, Mhike has been active in conducting trainings and seminars particularly on the topics of his interest: digital taxation, crypto currency taxation, TRAIN Law, digital privacy act, withholding tax, international taxation, among others.

Lastly, he received his Masters in Business Administration (MBA) from the Ateneo Graduate School of Business in 2006. He just completed his International Taxation Certification Program last December 2017 at the Golden Gate University, San Francisco, USA, and a 4-units away from receiving his other field of mastery, the Masters of Science in Taxation 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 is one of the partners in the firm. He has been in the practice of profession since 1993 where he started as audit staff and performed financial, tax, and special audit in retail, manufacturing, and service businesses. Before he was admitted as one of the partners in the firm, he was hired as an accounting manager for 9 years in a holding company.


Audit Director and Consultant

Ely has 40 years of accumulated experience in finance in public practice, private companies, and in the academe. He was formerly a manager in one of the big four firms and was a partner in another firm for three years. He is also involved in the academe as Cluster Chair of Finance at Ateneo Graduate School of Business and one of the members in the Board of Accountancy.

He took his doctorate in Organization Development at Southeast Asia Interdisciplinary Development Institute in 2010. He also took his Master in Business Administration at University of California at Los Angeles, California in 1975. Besides his extensive educational background, he has also attended several international and local trainings.

Our Mission

MAC provides timely, reliable and relevant financial information to clients in it's chosen markets.

Our Vision

We aspire to be a leader in accountancy services by offering "Total Advisory eXperience" to business enterprises and non-profit organizations.

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.