NDMU Announces Instructors for the May 2027 CPALE Refresher Program
Notre Dame of Marbel University (NDMU) has unveiled its roster of instructors for its Certified Public Accountant Licensure Examination (CPALE) Refresher Program in preparation for the May 2027 CPALE, highlighting the expertise and professional credentials of its faculty members and industry practitioners.
The program brings together experienced accounting educators and professionals to guide aspiring Certified Public Accountants through key areas of the licensure examination. The roster features specialists in auditing, taxation, financial accounting and reporting, management services, and the regulatory framework for business transactions.
Leading the Auditing (AUD) refresher sessions is Michelle F. Capistrano, CPA, DBMIS, Professor I and Dean of the College of Business Governance and Accountancy at NDMU. She holds a Doctor of Business Management specializing in Information Systems from the University of the Immaculate Conception, a Master in Business Administration from Notre Dame of Dadiangas University, and a Bachelor of Science in Accountancy from NDMU. She is also a PRBOA-accredited accounting teacher and audit practitioner.
For Taxation (TAX), the program features Jennifer S. Era, CPA, DBA, Professor II and Program Coordinator for the Accountancy Department and Master in Business Administration program at NDMU. She earned her Doctor in Business Administration from Ateneo de Davao University, MBA from Notre Dame of Marbel University, and BS in Accountancy from NDMU. She is a PRBOA-accredited accounting teacher and tax practitioner and was named Top 1 in the 2026 PICPA–Colegio de San Juan de Letran Teaching Certification Program.
The Advance Financial Accounting and Reporting (AFAR) sessions will be handled by Angel Queen S. Cañete, CPA, MBA, Assistant Professor I in NDMU’s Accountancy Department, and Mark Edzon A. Bello, CPA, MBA, Assistant Professor in the same department. Cañete is pursuing a PhD in Management at the University of Mindanao and placed Top 2 in the 2024 Capital Market Investment Teaching Accredited Professional (CMITAP) Accreditation Program.
Bello is pursuing a Doctor in Business Administration at Ateneo de Davao University and earned his MBA with Highest Distinction from Notre Dame of Dadiangas University. He also placed Top 1 in the 2025 CMITAP Accreditation Program and Top 7 in the 2026 PICPA–Colegio de San Juan de Letran Teaching Certification Program.
For Management Services (MS), the program features Krystianne Paul A. De Pedro, CPA, MBA, Assistant Professor in NDMU’s Accountancy Department. He is pursuing a PhD in Management at the University of Mindanao and holds an MBA from NDMU and a BS in Accountancy, cum laude, from Mindanao State University–General Santos. He is a PRBOA-accredited accounting teacher and champion of the 2025 Information Systems and Control Lesson Plan and Demo Teaching Competition.
The Regulatory Framework for Business Transactions (RFBT) sessions will be facilitated by Atty. Christine Joy D. Pama, CPA; Atty. Mary Methyl Joy B. Gabiazon, CPA; and Atty. Lorraine L. Pajarillo, CPA. Their professional backgrounds span public service, government budget and management, legal practice, and accounting education.
Pama serves as a public attorney at the Public Attorney’s Office and previously worked as an assistant professorial lecturer in NDMU’s Accountancy Department. She earned her Juris Doctor, with Second Honorable Mention, and BS in Accountancy from NDMU.
Gabiazon is a Senior Budget and Management Specialist at the Department of Budget and Management Regional Office XII and an assistant professorial lecturer at NDMU. She holds a Juris Doctor and a BS in Accountancy, cum laude, from the university.
Pajarillo is a junior associate at Ledda Law Firm and an assistant professorial lecturer in NDMU’s Accountancy Department. She graduated as class valedictorian in the Juris Doctor program and earned her BS in Accountancy, cum laude, from NDMU.
Through this initiative, NDMU reinforces its commitment to quality accounting education by bringing together faculty members and practitioners whose academic preparation, professional experience, and specialized expertise can help aspiring CPAs strengthen their competencies for the licensure examination.
As the May 2027 CPALE approaches, the university looks forward to supporting its reviewees in their preparation and professional journey toward becoming future Certified Public Accountants.
The first Marist University in the Philippines, NDMU continues its mission of excellence in education and service by preparing competent, ethical, and service-oriented professionals.
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