MANILA, Philippines - Audit, tax and business advisory firm Punongbayan & Araullo (P&A), through its chairman Ben Punongbayan, has named Ma. Victoria C. Españo as managing partner and chief executive officer (CEO). Españo has held the post of managing partner and chief operating officer since 2009. She is a certified public accountant and a tax professional. She joined P&A as a tax manager in 1997 and was admitted to the partnership in 1999. Españo is the immediate past president of the Philippine Institute of Certified Public Accountants’ Eastern Metro Manila chapter. She participated in the Advanced Management Program of the Wharton Business School of the University of Pennsylvania, and the Top Management Program of the Asian Institute of Management. She has a Master’s Degree in Accountancy from the Polytechnic University of the Philippines and a Bachelor’s Degree in Mathematics for Teachers, cum laude, from the Philippine Normal University under the full scholarship program of the Department of Science and Technology.