The author is a Certified Public Accountant in the Philippines and a member in good standing of the Philippine Institute of Certified Public Accountant (PICPA) – Metro Manila. He is likewise an educator, handling taxation subjects in one of the prestigious University in Metro Manila, and a tax associate in a Firm in the central business district of the country – Makati City, Metro Manila.

He is pursuing his law studies and intends to take the 2010 Philippine Bar Exams for his well cherished dream of becoming a good lawyer.