Melody Balcueva, CPA

• Led end-to-end audit engagements for multinational clients across industries including shipping, airlines, information technology (IT), hospitality, and investment funds • Managed audit planning, risk assessment, and strategy execution, ensuring high-quality deliverables aligned with firm and regulatory standards • Supervised and reviewed audit procedures performed by junior and senior associates, ensuring accuracy and compliance with IFRS and local GAAP • Oversaw group audits and coordinated component auditor communications across multiple jurisdictions including Cyprus, Spain, Hong Kong, Ireland, United Kingdom and Norway • Reported directly to audit partners, providing timely updates and resolutions on complex accounting and audit issues • Delivered insights through data analytics execution to enhance audit efficiency, identify anomalies, and support substantive testing • Coached and developed team members, fostering a culture of high performance, collaboration, and continuous improvement • Effectively managed audit teams ensuring projects met tight deadlines and quality expectations • Conducted audits of Level 3 investment valuations and complex financial instruments with in-depth testing of valuation models and assumptions • Recognized for consistently meeting or exceeding client expectations and contributing to client retention through strong relationship management • Utilized tools including CaseWare, Excel (advanced functions), and firm-specific audit platforms for efficient workflow management

• Managed complex audit engagements across industries including automotive (group of companies under a listed conglomerate in the Philippines), hotel management, IT, fintech, BPO, nonprofit organizations, and holding companies • Oversaw the planning, execution, and completion of multiple audits, including a special audit for a merger, ensuring compliance with IFRS, local GAAP, and regulatory requirements • Directed the evaluation of internal controls, audit strategies, and risk assessments, aligning audit scope with business priorities and client-specific risks • Supervised and coached audit teams, providing technical guidance, on-the-job training, and performance evaluations to support staff development and retention • Led cross-functional engagement teams, effectively managing time, resources, and deliverables to ensure on-time and on-budget completion of audits • Built and maintained strong client relationships by delivering clear, actionable insights and ensuring understanding of audit findings and recommendations • Contributed to client billing decisions and monitored engagement economics, helping maintain profitability without compromising audit quality • Assisted in business development, identifying new service opportunities and strengthening existing client relationships through trusted advisory

• Led audit engagements for clients in diverse industries including media & entertainment, global manufacturing solutions, software development, investments & holdings, foundations, and condominium corporations • Conducted detailed reviews of audit procedures and complex financial areas, ensuring accuracy, compliance with IFRS and local GAAP, and high-quality documentation of workpapers • Prepared tailored audit programs and testing strategies, adapting to client-specific risks, controls, and industry-specific challenges • Managed the day-to-day operations of audit engagements, including team coordination, issue resolution, and regular communication with CFOs, controllers, and client executives • Handpicked for a remote secondment to a U.S. headquarter, contributing to a special audit of a publicly listed company’s merger and acquisition, ensuring the timely delivery of high-impact reporting and due diligence support • Provided cross-departmental support to the Risk Management team, working directly with the Independence Leader and reporting to the Professional Practice Director • Reviewed consultations, scope of work, and independence compliance for non-assurance services to audit clients, ensuring alignment with SEC, PCAOB, and firm independence rules • Assisted in independence procedures for the acceptance of public company clients, including partner rotation checks and independence clearance • Responded to technical queries from audit teams, advising managers and partners on risk, independence, and regulatory compliance matters

• Performed tests of controls and substantive procedures on financial statements, ensuring accuracy and compliance with audit standards • Delivered detailed workpapers to support audit opinions, facilitating smooth reviews and inspections • Examined transactions and account balances, identifying discrepancies and providing clear documentation for audit findings • Assisted clients in preparing income tax returns, ensuring accurate and timely tax filing • Collaborated with clients and senior auditors, consistently meeting deadlines and delivering high-quality audit results

Graduated Cum Laude (with high distinction) Consistent Dean's Lister Recipient of the Local Government Scholarship Program Active Campus Journalist/Student Leader/Community Service Volunteer