About Us

Offers Comprehensive Solutions

Our Expertise

At TMC And Associates, CPAs, Co., we pride ourselves on delivering ethical and exceptional accounting, audit, tax, and consultancy services. Our partners’ combined expertise allows us to offer comprehensive solutions tailored to meet the unique needs of each client. Whether you require meticulous financial statement preparation, objective audit engagements, strategic tax planning, or insightful business consultancy, our team is equipped to support your business’s growth and success.

Certified Public Accountants

Welcome to TMC And Associates, CPAs, Co.

Founded on May 6, 2024, TMC And Associates, CPAs, Co. is the brainchild of three seasoned Certified Public Accountants: Mr. Lemuel Tiu, Ms. Ivy Maye Christine Mahinay, and Mr. Alvin Jovi Candelaria. Together, they bring decades of collective experience in accounting, auditing, internal control, financial management, and business consultancy to provide unparalleled services to businesses across the Philippines.

Seasoned Founders

Our Founders

Mr. Tiu leads the partnership with a wealth of experience in all aspects of accounting and financial management. His commitment to excellence and integrity forms the cornerstone of our firm's values.

Mr. Lemuel Tiu

Mr. Candelaria, a public practitioner accredited by both the Bureau of Internal Revenue (BIR) and the Board of Accountancy (BOA), brings specialized knowledge and regulatory insight to the partnership. His proficiency in tax advisory and compliance ensures that our clients navigate the complexities of tax laws with confidence and precision.

Mr. Alvin Jovi Candelaria

Ms. Mahinay complements the team with her extensive expertise in auditing and internal control. Her analytical skills and meticulous attention to detail ensure that our clients receive the highest standards of service.

Ms. Ivy Maye Christine Mahinay

Our Mission

To deliver ethical and exceptional accounting, audit, tax, and consultancy services that empower our clients to achieve their financial goals with confidence and integrity.

Our Vision

To be the trusted partner for Philippine businesses seeking ethical financial guidance and innovative solutions, fostering long-term growth and success.

Our Principles

Core Values

Integrity

Upholding the highest standards of honesty, transparency, and ethical behavior in all our interactions.

Excellence

Committed to delivering high-quality services that consistently exceed client expectations

Innovation

Embracing change and continuously seeking new ways to enhance our services and deliver value.

Client-Centric

Placing our clients' needs at the heart of everything we do, ensuring personalized and effective solutions.

Collaboration

Fostering a collaborative environment to achieve the best outcomes for our clients.

LEMUEL TIU

Managing Partner

Certified Public Accountant (Philippines)
Certified Management Accountant (ANZ)
Certified Financial Consultant (USA)
Certified Forensic Accountant (USA)
Certified Internal Control Auditor (USA)
Certified Risk Analyst (USA)
Certified Risk Manager (ISO 31000)

Lemuel Tiu brings over 25 years of extensive experience in Audit, Accounting, Finance, Treasury, and MIS, including 16 years in a Chief Financial Officer role across various industries.

Seasoned Business Leader

As a seasoned business leader with a proven track record, Lemuel excels in building strategic relationships and enhancing profitability. He is renowned for his ability to foster trust and champion innovative ideas. His approach promotes an environment of transparent communication, encouraging feedback and inspiring team excellence. His corporate versatility covers major sectors, providing consultancy for both high-profile entities and family-based businesses, making him a commercially astute and influential professional with a strong focus on people.

Effective Communicator

Lemuel is a keen listener and an effective communicator, adept at simplifying complex processes and aligning all stakeholders. His experience includes developing robust relationships at all organizational levels and with external parties critical to company success.

Leadership Brand

Lemuel's leadership style is energetic, collaborative, and rooted in integrity. He is recognized for resolving challenges.

Value Promise

As a strategic decision-maker, Lemuel supports executive teams in driving the firm's profitability and strategic direction. He excels at identifying lucrative business opportunities and building consensus among both internal and external teams.

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