About us

Lopez and Co. CPAs, is an auditing and management consultancy firm operating since 1978. The firm partners, managers and professional staff have extensive professional experience with the biggest accounting and consultancy firms in the world. The firm is registered with the Public Company Accounting Oversight Board (PCAOB) in Washington, DC, USA. The firm is likewise accredited with the Philippine Securities and Exchange Commission as external auditors of companies under the Group A Category – Accreditation No. 0067-F pursuant to SEC Memorandum Circular No. 15, Series of 2004 and for corporate bank borrowers with total assets of at least P15 million, pursuant to Bangko Sentral ng Pilipinas Circular No. 439.

Meet our Team

Restituto T. Lopez, President & CEO

  • Restituto T. Lopez has extensive experience in auditing and consultancy for over 30 years. He attended and has successfully completed in May 1992 the KPMG International Partner Program at the Wharton School, University of Pennsylvania in Philadelphia, USA.

Ma. Victoria R. Lopez, Senior Partner

  • Ma. Victoria R. Lopez has more than 30 years of experience in the audit of clients belonging to the banking, finance and insurance sector, hotels, real estate companies, universities and hospitals.

Senior Consultants

Victor E. Alfonso

  • Victor E. Alfonso information technology career spans more than 25 years, including 19 years with IBM and four years with Colgate Palmolive Phils., Inc. He is the lead partner for enabling technologies covering network application software, systems implementation, integrated software solutions.

Franklin T. Agamata

  • Franklin T. Agamata has been in the field of management practice, academic, training, and research in the last 20 years.

Higinio C. Fabian

  • Higinio C. Fabian served as the Executive Vice President of Philippine Postal Savings Bank from 2011 – 2017 and Partner of Lopez Fabian and Co., CPAs in 2003. He was also the Chairman of KPMG MCC Information Technology Consulting.

Prof. Jekell G. Salosagcol

  • Prof. Jekell Salosagcol has extensive experience in auditing and consultancy for over 26 years. Currently, he is a CPA reviewer at the CRC-ACE Review School.
    He has also authored and published books: Basic Accounting Theory and Concepts and A Guide in Understanding the Philippine Standards on Auditing.

Mark Anthony C. Migallos

  • Mark Anthony C. Migallos has 34 years experience in team leadership and management in multinational life insurance companies. Currently, he is the Vice President of the General Agencies and Entrepreneur Development Program and Agency Distribution at Pru Life UK.


Victor Ruy Raphael R. Lopez

  • Victor R. Lopez has been an IT professional for more than 10 years.  He graduated with a degree in BSC – Computer Information Systems Management from the Asia Pacific College and has taken units towards a Masters degree in Public Administration from Kean University in New Jersey USA.

Patricia Jay R. Lopez, MSSC, ME

  • Patricia Jay R. Lopez is an entrepreneur and co-founder and CEO of Notesfirst. She holds a Masters degree in Strategic Communication “With Distinction” from Seton Hall University in 2008 and a Masters degree in Entrepreneurship from the Asian Institute of Mananagement.  She participated in the Executive Program for Business Essentials at the Wharton School of Business, University of Pennsylvania. She graduated with a degree of Bachelor of Arts in Political Science and Governance at De La Salle University, Philippines in 2001.

Katrina Marie Lopez Myers, FMP

  • Katrina Lopez Myers, FMP is a versatile designer with proven expertise in Infrastructure Services support, site surveys, facilities design and space planning. She graduated with a degree of BS Interior Design at Assumption College in 2003 and obtained her Masters Degree in Facilities Management “With Distinction” at the Pratt Institute New York City in 2007.

Kristina Carla R. Lopez, MSc

  • Kristina Carla R. Lopez is a finance professional with 5 years experience with the banking industry.  She obtained her Master of Science in Finance and Private Equity from the London School of Economics (September 2010 to July 2011), where she was awarded a Merit Certificate for her thesis “Private Equity in the Philippines”. She graduated with a degree of Bachelor of Science Major in Finance “Summa Cum Laude” from Rutgers, The State University of New Jersey (2007).