BDO Roxas Cruz Tagle Employee Handbook

Human Resources
EMPLOYEE HANDBOOK
ROXAS CRUZ TAGLE AND CO.

7/F Multinational Bancorporation Centre
6805 Ayala Avenue, Makati City 1226 Philippines
Branches: Bacolod / Cagayan de Oro / Cebu
www.bdo-roxascruztagle.ph
EMPLOYEE HANDBOOK
Human Resources Department
TABLE OF CONTENTS
WELCOME MESSAGE FROM THE CHAIRMAN AND MANAGING PARTNER .........................................................................................3
INTRODUCTION .............................................................................................................................................................4
WHY BDO ROXAS CRUZ TAGLE AND CO.? .............................................................................................................................4
OUR MISSION VISION AND VALUES ......................................................................................................................................5
COMPANY OVERVIEW ......................................................................................................................................................7
BDO PHILIPPINES ........................................................................................................................................................ 7

THE HISTORY OF BDO ................................................................................................................................................... 7
THE CHAIRMAN .............................................................................................................................................................9
OUR ORGANIZATION .......................................................................................................................................................9
OUR SERVICES ............................................................................................................................................................. 10
AUDIT & ASSURANCE .................................................................................................................................................. 10

TAX ...................................................................................................................................................................... 10
CONSULTING ........................................................................................................................................................... 10
BUSINESS SERVICE & OUTSOURCING ............................................................................................................................... 10
TERMS OF EMPLOYMENT ................................................................................................................................................ 11
RECRUITMENT ......................................................................................................................................................... 11
EMPLOYMENT OF RELATIVES ........................................................................................................................................ 11
EMPLOYMENT STATUS ................................................................................................................................................ 11
PROBATIONARY EMPLOYEES .................................................................................................................................... 11
REGULAR EMPLOYEES ........................................................................................................................................... 11
CONTRACTUAL EMPLOYEES ..................................................................................................................................... 11
PERFORMANCE APPRAISAL ........................................................................................................................................... 13
PROMOTION ............................................................................................................................................................ 14
CAREER AND DEVELOPMENT ......................................................................................................................................... 17
TRAINING ............................................................................................................................................................... 19
SECONDMENT PROGRAM ........................................................................................................................................ 19
RESIGNATION, TERMINATION AND SEPARATION .................................................................................................................. 20
GENERAL POLICIES AND PROCEDURES ............................................................................................................................... 24
OFFICE HOURS ......................................................................................................................................................... 24

OVERTIME .............................................................................................................................................................. 24
OT MEAL ALLOWANCE ........................................................................................................................................... 25
OT TRANSPORTATION ALLOWANCE ........................................................................................................................... 25
TIME CLASSIFICATION ........................................................................................................................................... 25
NIGHT DIFFERENTIAL ............................................................................................................................................ 25
SEMI-MONTHLY TIME REPORT (TR) ................................................................................................................................. 26
HOLIDAY PAY AND PREMIUM PAY ................................................................................................................................... 26
REIMBURSEMENT OF EXPENSES...................................................................................................................................... 27
POLICIES ON OUT-OF-TOWN ASSIGNMENT ........................................................................................................................ 27
TRAVEL ............................................................................................................................................................. 27
LODGING ........................................................................................................................................................... 27
PER DIEM, MEAL AND TRANSPORTATION ALLOWANCE ..................................................................................................... 28
CONDUCT IN THE OFFICE ............................................................................................................................................ 29
CONDUCT AT THE CLIENT’SOFFICE ................................................................................................................................. 32
COMPENSATION AND BENEFITS ....................................................................................................................................... 34
PAYMENT OF SALARIES ............................................................................................................................................... 34

13TH MONTH PAY ...................................................................................................................................................... 34
LEAVE BENEFITS ....................................................................................................................................................... 34
VACATION LEAVE ................................................................................................................................................. 34
SICK LEAVE ........................................................................................................................................................ 35
MATERNITYLEAVE ................................................................................................................................................ 37
PATERNITY LEAVE ................................................................................................................................................ 37
PARENTAL LEAVE FOR SOLO PARENTS ........................................................................................................................ 38
SPECIAL LEAVE FOR WOMEN ................................................................................................................................... 38
EMPLOYEE BENEFITS .................................................................................................................................................. 39
LIFE INSURANCE COVERAGE .................................................................................................................................... 39
MEDICAL SERVICES ............................................................................................................................................... 39
OPTICAL REIMBURSEMENT ...................................................................................................................................... 39
PERFORMANCE BONUS ........................................................................................................................................... 39
MERIT INCREASE .................................................................................................................................................. 40
MEMBERSHIP FEE REIMBURSEMENT ........................................................................................................................... 40
PROFESSIONAL TAX REIMBURSEMENT ......................................................................................................................... 40
OTHER BENEFITS ...................................................................................................................................................... 40
ANNEX: OFFENSES SUBJECT TO DISCIPLINARY ACTION (OSDA)
ROXAS CRUZ TAGLE AND CO. 2

EMPLOYEE HANDBOOK
WELCOME MESSAGE FROM THE CHAIRMAN AND MANAGING PARTNER
Welcome to Roxas Cruz Tagle and Co.!
We are happy to welcome you to the family and look forward to a long and productive time together.
As you begin to learn your new role, you will discover our company’s culture. At Roxas Cruz Tagle
and Co., we believe in making a difference in our community. This means giving a little of ourselves
to improve the quality of life for all of us. We are very proud of our commitment to our community
and the industry in general. One of the ways we express our commitment is ensuring that all our
employees know that they are a valuable member. This means knowing how our Firm operates and
all its governing principles and philosophies.
As a new employee, I encourage you to find out more about the values and vision/mission that guide
us, the services and programs we offer, the indicators that ensure our continued accountability and
transparency, and the news and events that matter most to you.
I am therefore pleased to provide you this handbook that we prepared and which will serve as your
guide throughout your stay with the Firm. We have strived to provide coverage for all areas of work
life within our Firm. As always, this handbook continues to be a work in progress.
As it should be, you are the best judge of how we are meeting the needs of our community and our
industry. We would like you to share your thoughts, concerns, and ideas to make our even better. I
encourage you to have open communication with your colleagues and Partner at all times.
On behalf of the entire family, WELCOME to ROXAS CRUZ TAGLE AND CO.
Sincerely,
MICHAEL D. ROXAS
Chairman & Managing Partner

EMPLOYEE HANDBOOK
INTRODUCTION
This handbook will introduce you to your new professional home, acquaint you on what to expect
from ROXAS CRUZ TAGLE AND CO. and, in turn, what is expected of you as an employee.
At Roxas Cruz Tagle and Co., initiative, innovative behavior and a deep sense of professional
responsibility are encouraged. Being with an accounting profession, strict observance of business
code of ethics is a must. This handbook specifies the required standard of conduct which the firm
considers necessary and desirable in the exercise of high level of professionalism and efficiency.
We would like you to become imbued with the spirit and ideals of our organization, i.e., a keen sense
of responsibility and enthusiasm for the work that will be entrusted to you. It is our belief that work
should be more than just a way to make a living; rather it should lead to our professional growth and
self-fulfillment.
This handbook is for the exclusive use of the firm’s employees and should be considered strictly
confidential.
Why BDO Roxas Cruz Tagle and Co.?
Our world-class resources, focus on exceptional client service, the quality of our team. These are
just some of the reasons people choose to work with BDO Roxas Cruz Tagle and Co. Talk to us and
we’ll make it our business to know your reason and explain how we can help.
Our aim is to develop long lasting relationships. Whether you’re an individual, a small family-owned
business, a large complex corporation, or a government department, the principles we apply are the
same.
We seek to understand your needs, deliver exceptional service and provide the results you expect.
We do this through our:
 Global network of offices across 158 countries and territories

 Local knowledge backed by regional and national experience
 Expertise across industries and specializations
 Quality staff and hands-on partners
 Relationship driven culture
 Responsiveness and focus on client service
 Proven track record.
At BDO Roxas Cruz Tagle and Co., we believe that people do business with people, not organizations.
So our business is about helping people, whether you’re running a business, heading up a major
corporation or need advice just for you; our people are committed to delivering what you need.

EMPLOYEE HANDBOOK
OUR MISSION VISION AND VALUES
Our Vision
To be the leader in exceptional client service in the Philippines.
Below is the Five Elements of BDO Roxas Cruz Tagle and Co.’s exceptional client service formula:
 We anticipate our clients’ needs and are forthright in our views to ensure the best outcome
for them
 We are clear, open and swift in all our communications
 We deliver what we promise – every day, for every client
 We provide the right environment for our people and the right people for our clients
 We create value through giving clients up to date ideas and valuable insight and advice that
they can trust
Our Mission
BDO Roxas Cruz Tagle and Co. consistently delivers exceptional client service that truly stands out,
to domestic and multinational clients. The exceptional service we deliver throughout our integrated
global network is rooted in the strong relationships we develop with each of our clients. We invest
our time to get to know what really matters to them and fulfill their unique complex needs.
Our people have the highest technical and commercial skills and live by the highest business ethics.
Because our partners adopt an entrepreneurial approach to our business, they take the same
approach with that of our clients along with competencies which allow achieving each of our clients’
unique goals. Our in-depth knowledge of national regulations combined with an understanding of our
clients’ local business needs allow us to offer our clients commercially astute and honest opinions.
We offer up to date ideas that work here and now, valuable insight and advice clients can trust.
We intend to become an employer of choice in professional services. Common corporate values and
principles are in place, which are to ensure the creation of a unified team and the atmosphere of
credibility, mutual understanding and support. We inspire our people and provide them with the best
in training, opportunity and reward. We trust our people to use their skills and experience to deliver
the exceptional service clients expect.
Our values
Client proximity
This means solid understanding of clients’ needs and ability and readiness to react to changes in the
market while working towards goals together. We not only give professional consultations, we strive
to support our clients, and anticipate various situations while helping them to achieve goals of their
business. This also means ease of communication and detailed project planning in close cooperation
with clients. This client-focused attitude provides for partners’ direct involvement in clients’ problem
solving.
Honest and trustworthy relationships
This means that all our people work hard to build honest and trustworthy relationships with each
other and with clients, to be open and to be ready to thoroughly consider any situation to help each
other and clients. Relationships between our employees are based on the principle of mutual
understanding and support. We aim not only to understand business and not only to establish business
or partner relationships with clients, but also to understand our clients.
Responsibility and professionalism
This means that we approach any task or issue with all our responsibility and stay true to the BDO
network standards of business relationships. We ensure that our professional advice is complete and

EMPLOYEE HANDBOOK
objective. We engage specialists with appropriate skills, qualifications and experience in client
assignments while strictly keeping to confidentiality principles and ethical business behavior.
Corporate social responsibility
This means that our company aims for involving its people in various corporate responsibility projects,
which also implies the volunteer support

EMPLOYEE HANDBOOK
COMPANY OVERVIEW
Roxas Cruz Tagle and Co., (formerly known as Alba Romeo & Co.) is the member firm of BDO
International Limited, the 5th largest professional network of public accounting, tax and advisory
firms worldwide.
BDO PHILIPPINES
Represented by Roxas Cruz Tagle and Co., BDO Philippines offers a complete range of professional
services – audit & assurance, tax, consulting and business services & outsourcing to domestic and
international organizations across a range of industries.
Roxas Cruz Tagle and Co., is led by 15 partners with a team of over 150 professionals operating across
4 cities – Makati, Cebu, Bacolod and Cagayan de Oro. We take pride in our service portfolio on the
backing of a rich blend of experience and expertise from our professionals, guided by methodologies
and tools from our international network. Our professionals partake in trainings here and abroad and
are provided with secondment opportunities to equip them with the competence and experience to
better serve our clients thereby bringing to force a work culture that is both client-centric and
knowledge driven.
Roxas Cruz Tagle and Co., as one of the leading providers of audit & assurance, tax, consulting and
business services & outsourcing is recognized by various government and non-government institutions:
 Bureau of Internal Revenue

 Securities and Exchange Commission
 Banko Sentral ng Pilipinas
 Komisyon ng Seguro
 Energy Regulatory Commission
 Professional Regulation Commission
 National Electrification Administration
 Public Company Accounting Oversight Board
 Cooperative Development Authority
 Philippine Institute of Certified Public Accountants
 Continuing Professional Education
 Board of Accountancy
THE HISTORY OF BDO
Since our founding in 1963, the BDO story has been one of continuous response to our clients’ and
our people’s ever-changing needs. Our history is relevant today because our clients value the
continuity and stability of a network that has developed so successfully over more than fifty turbulent
years. Equally, our partners and staff know that they are working for a well-established organization
that is built upon clear values and a successful past.
The initial international organization was known as the Binder Seidman International Group, formed
by respected firms that were already well established in Canada, Germany, the Netherlands, the UK
and the USA, and wished to share and expand their knowledge in order to better serve their clients.
In 1973 the network adopted the name BDO, made up from the initials of the three founding European
member firms: Binder (UK), Dijker (Netherlands) and Otte (Germany).
We’re proud that in the subsequent 50+ years, BDO has grown into a US$7 billion+ business, operating
in over 150 countries. We have achieved this by adapting to the changes brought about by external
forces such as regulation and globalization, as well as the changing needs and expectations of our
clients.
But for BDO, it does not stop there. We live and operate in a challenging environment characterized
by an unpredictable global economy, ongoing political upheavals and the ever-present threat of
terrorism. In common with all businesses, we must take strategic decisions to ensure that we can

EMPLOYEE HANDBOOK
continue to attract global clients, enter new markets, improve performance and manage risk. We
have invested in global infrastructure, technology and we are ready: this is what sets us apart from
our competitors.
Above all, we will continue to deliver the exceptional client service for which we are known, because
this is what differentiates us in our market. Technical excellence is a given, but our exceptional
client service programme is embedded in our strategy and undertaken on a truly global level.

EMPLOYEE HANDBOOK
THE CHAIRMAN
Mr. Michael D. Roxas or MDR (as commonly known) joined the

firm in 2009 after a few years of overseas professional practice
under another globally known auditing firm. Prior to his work
overseas, MDR started his audit experience and extensive
training with one of the Big 4 audit firm in the Philippines.
He continues to provide significant contribution to the firm as

he continues to handle multi-location / complex engagements.
He continues to hone his skills by handling
groups of companies both domestically and internationally. He has, since then, contributed
significantly to the growth of BOD Philippines with his extensive audit exposure in various industries.
He is currently the Audit Process Tool (APT) and Audit Methodology Champion of the Firm.
Sector Expertise:
 Shipping and Intermodal Business

 Natural Resources (gold and copper mining, oil and gas timber)
 Logistics, Cements
 Construction, Utilities
 Telecommunication
 Golf Club Companies
 Business Process Outsourcing & General Manufacturing
OUR ORGANIZATION

EMPLOYEE HANDBOOK
OUR SERVICES
Audit & Assurance TAX
 Audit of Financial Statements  Tax Compliance

 Financial Due Diligence  Tax Due Diligence
 Limited Review  Tax Planning
 Agreed-Upon Procedures  Regulatory and Corporate
Services
 US GAAPs/IFRS Reporting
 Transfer Pricing and International
Tax Services
 Estate and Family Wealth
Planning
 Customs Services
 Tax Seminars
Consulting Business Services & Outsourcing
• Business Process Review and • Financial Statement Reporting &

Internal Controls Analysis
• Improvement • Payroll Solution
• Governance, Risk and Compliance • Tax Outsourcing (Tax Returns
Services Preparation and Submission; Staff
• Information Security Review Loan Arrangements)
• Vulnerability Assessment and • Outsourcing of CFO/Accountant
Penetration Testing • Transaction Processing
• Service Auditor Reporting (i.e., SAS • Internal Audit Outsourcing
70, ISAE 3402, SSAE 16, SOC • Risk and Compliance Outsourcing
Reports) • Other Administrative Services
• SOX 404 Attestation and Assistance (Secretarial; Procurement; HR
• Transaction Advisory Helpdesk Support)

EMPLOYEE HANDBOOK
TERMS OF EMPLOYMENT
RECRUITMENT
It is the policy of the Firm to employ only the best and qualified individuals for the efficient and
productive operation of the business. The management shall provide equal opportunities for
employment, regardless of sex, gender, race or religion. The Human Resource department shall be
responsible in carrying out these policies.
EMPLOYMENT OF RELATIVES
It is the policy of the firm that no employee may hire or cause to be hired, nor supervise, any relative
of the employee otherwise employed by the company within the third degree of consanguinity or
affinity, except with the prior approval of the Chairman & Managing Partner.
EMPLOYMENT STATUS
Probationary employees are those hired to fill in regular positions and undergo a probationary period
of six months to determine their capability and fitness to hold the position on a regular basis. The
probationary period of employment shall not exceed six (6) months from the date the employee was
hired except for “exemplary” staff where probationary period may be shortened to not less than
three (3) months. During this period, the employee is required to comply with the policies and
procedures of the Firm as stated in the Staff Handbook, perform tasks as assigned and meet the
expectations of the immediate superior.
Standard Performance Monitoring:
Early regularization (on the 4th month) must be properly endorsed by the employee’s immediate
superior and approved by the Management.
A probationary employee has a security of tenure based on the Philippine Labor Law. He/she may
only be terminated for a just cause or when he/she fails to qualify as a regular employee in
accordance with reasonable standards made known by the employer to the employee at the time of
his/her engagement. An employee who is allowed to work after a probationary period shall be
considered a regular employee. Probationary period may be extended only upon request (in writing)
of the employee and should be under mutual terms of agreement by the employee and the employer.
In case of below average performance manifested in the early period of probationary employment,
the employee may be reviewed twice, on the 2nd and 4th month. Result of 2nd month review will be a
basis to call for coaching and mentoring sessions. Another month will be given for the employee to
improve in his/her job. Non-regularization notice may be served to the employee in case he/she fails
to pass the two (2) reviews. Administrative meeting will be conducted to address this issue.
Regular Employees is one who holds a regular and permanent position in the Firm and who has
satisfactorily completed the probationary period of employment. Upon regularization, the employee
is entitled to all the benefits accorded to a permanent employee of the Firm. He/she also performs
activities which are usually necessary or desirable in the usual business or operations of the Firm.
Casual/Contractual Employees is a seasonal employee where employment has been fixed for a
specific project or undertaking the completion or termination of which has been determined at the
time of the engagement of the employee or where the work or service to be performed is seasonal
in nature and the employment is for the duration of the season only. A maximum of five (5) months
period is the recommendable duration for casual/contractual employment. Any employee who has

EMPLOYEE HANDBOOK
exceeded six (6) months employment period whether continuous or broken shall be considered as
regular employee with respect to the activity in which he is employed and his/her employment shall
continue while such activity exists.
In case of early cessation of casual/contractual employment due to failure to perform the tasks
assigned and/or for economic reasons, the employee will be notified at least fifteen (15) days before
the effectivity of separation

EMPLOYEE HANDBOOK
PERFORMANCE APPRAISAL
The Firm recognizes the need to evaluate the employee’s performance which will serve as basis for
personnel movement (promotion/transfer), designing development strategies (training/re-
orientation) and manpower analysis (hiring/re-hiring and termination).
The Performance Appraisal is a tool used to assess or evaluate employee’s work performance in a
certain period of time. This includes processes and approaches used to review the level of
achievement of key result areas.
The different stages covered by the appraisal program are: a) during the probationary period of new
employees; b) recommendation for promotion; and c) during bi-annual performance review.
Each position is evaluated based on the following competencies:
OPERATIONS GROUP
A. Junior Associate
 Clients/Assignment Covered
 Business Sense and Administration of the Engagement
 Technical  Non-Technical
Competencies Competencies
 PFRS  Initiative
 IFRS  Accountability
 Firm’s (BDO) Audit  Decision Making
Approach  Verbal Communications
 Tax Compliance  Written
 Analytical Skills Communications
 Computer Literacy  Personal and People
 Business Knowledge Development
 Management Letter  Project and Team
Preparation Management
B. Senior Associate
 GAAP  Initiative
 GAAS  Accountability
 *Participative
Leadership
 *Client Focus
 *Engagement Economics

EMPLOYEE HANDBOOK
C. Audit Supervisor
 PFRS  Initiative
 IFRS  Accountability
 Participative
Leadership
 Client Focus
 Engagement Economics
 *Client Development
and Partnering
D. Assistant Manager to Director
 Performance Factors  Management Categories

 Knowledge of the Job  Managing Result and
 Problem Solving Facilitating Work
 Decision Making  Development of
 Communicating and Subordinates
Influencing  Organization Sensitivity
 Planning
 Control
 Working With People
 Quantity of Work
 Customer Service
NON-AUDIT
ELEMENT OF PERFORMANCE
 Task and Responsibility
 Job Knowledge
 Quality
 Productivity
 Skills
 Personal Attributes
 Leadership and Management

EMPLOYEE HANDBOOK
PROMOTION
The Firm has a keen eye for high performing employees. Vacancies in higher positions will be filled
up by way of promotion. Promotion shall be based principally on the staff’s competence (knowledge,
skills and experience) and personal traits and characteristics. These shall be reflected in the
performance rating sheet.
The Firm is using standard promotion criteria that are expected to be met by the candidate
employees:
A. Junior Associate to Senior Associate

 Must be a Certified Public Accountant (CPA).
 Must have been exposed to at least two (2) tax seasons.
 Must have been able to handle, with minimal supervision from immediate superior,
the audit of several clients with a minimum of three (3) different industries.
 Must have been assigned as a lead junior auditor/assistant to supervisor or manager
or must have been assigned as a seasoned Junior reporting to a Senior or directly to
a Partner.
 Must have attended all CPD trainings and seminars for Juniors.
 Must have attended and passed all BDO audit software trainings and exams with an
average rating of not lower than 75%.
 Must have earned from immediate superior above average rating in all engagements
of two (2) seasons audit where the candidate acted as a lead junior auditor.
 Must have passed the requisite Quality Control Group (QCG) review.
 Must have prepared a Management Letter (ML) for large or medium-sized clients.
 Must have no derogatory report or issued disciplinary action.
 Subject recommendation must have been favorably acted upon by the Partner-in-
Charge (PIC).
B. Senior Associate to Associate Manager

 Must have been a Senior Associate for at least two (2) years.
 Must have independently and efficiently handled the management of complete audit
engagements, with displayed supervisory skills, covering various clients with a
minimum of five (5) different industries.
 Must have been assigned to the QCG for a minimum period as mutually agreed upon
by the PIC and QCG as part of training as researcher, AWP reviewer, training speaker
and as staff exchange participant. The candidate must have satisfactorily completed
and passed the assignments in the local staff exchange program.
 Must have attended all CPD trainings and seminars for Seniors.
 Must have attended and passed all BDO audit software trainings and exams with an
average rating of not lower than 75%.
 Must have prepared budget and monitored time charges.
 Must have prepared a Management Letter (ML) for Specified number of clients.
 Must have earned from immediate superior above average rating in all engagements
of two (2) seasons.
 Must have passed the requisite QCG review and panel interview process by the Board
of Promotion (BOP).
C. Associate Manager to Audit Manager

 Must have been a Associate Manager for at least three (3) years.
 Must have independently and efficiently supervised the engagements of various
clients with a minimum of six (6) different industries.
 Must have shown skills in negotiating professional fees and in acquiring other new
engagements and clients.
 Must have prepared Management Letters based on target KPIs.

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 Must have attended all CPD trainings and seminars for Supervisor and must have
participated in the company-sponsored seminars as instructor or speaker with at least
80% attendance of assigned sessions/hours.
by the PIC and QCG as part of training.
 Must have obtained from immediate superior a rating of above average in all
engagements of the three (3) seasons
 Must have passed the requisite QCG review and panel interview process by the Board
of Promotion (BOP).
 Must have attended proficiency (trainer level) in the use of BDO audit software.
D. Audit Manager to Audit Partner

 Must have worked as a manager for at least four (4) years.
 Must have handled or managed a sizable audit-client load, translated to Php3,000,000
in total professional fees.
 Must have attended all seminars and passed all the technical seminars for managers
conducted by the Firm and participated in company-sponsored seminars as instructor
or speaker in at least six (6) sessions.
by the PIC and QCG as part of training.
 Must have finished a masteral degree or its equivalent in the BDO foreign training
grant.
 Must have been rated of above average rating and recommended by at least two (2)
Partners (including the PIC) for admission as a new Partner-In-Charge.

EMPLOYEE HANDBOOK
CAREER AND EMPLOYEE DEVELOPMENT
AUDIT
NON-AUDIT
The Firm secures the career development and advancement of all its employees. How fast one can
climb up the ladder of success will be up to one’s performance. Group heads are given the tasks to
mentor, coach and groom their staff for the goal of reaching the highest level of the ladder of success.
Employees may be categorized into three (3) kinds: (1) high performers; (2) average performers; and
(2) slow performers.
 High performers are those employees manifesting exceptional performances such as working
beyond the expectations, creating new ideas to improve current systems and procedures and

EMPLOYEE HANDBOOK
exhibiting high moral character and behavior. These kind of employees are fast, independent
and guaranteed to produce output without supervision.
 Average performers are fair and consistent. They perform based on the set targets and
expectations. They are open to challenges if given the opportunity. Minimum supervision is
required.
 Slow performers are those employees with performances that are fair and most of the time
require improvement. They are also regularly monitored in order to secure fast and accurate
delivery of performance.
The Firm opens up an avenue where slow performances can be addressed. This is called
“Performance Improvement Plan.”
Performance Improvement Plan (PIP)
Performance Improvement Plan (PIP) is designed to facilitate constructive discussion between a staff
member and his/her immediate superior to clarify the work performance to be improved.
It is implemented, at the discretion of the immediate superior, when it becomes necessary to help a
staff member improve his/her performance. The immediate superior develops an improvement plans
where the purpose of activities outlined is to help the employee attain the desired level of
performance. The improvement plans shall be reviewed by the Partner-In-Charge/Group Head and
HR Head, and approved by the Chairman and Managing Partner. During the implementation of PIP,
the immediate superior will monitor and provide feedback to the employee regarding his/her
performance.
The following six (6) basic steps shall be included in the PIP program:
1. State performance task to be improved. Be specific and cite examples.
2. State the level of work performance expectation and that it must be performed on a
consistent basis.
3. Identify and specify the support resources you will provide to assist the employee.
4. Communicate the plan for providing income to the employee. Specify meeting times, with
whom and how often. Specify the measurements you will consider in evaluating progress.
5. Specify possible consequences if performance standards are not met.
6. Provide source of additional information such as the Staff Handbook, Audit manual and other
references.
The Performance Improvement Plan (PIP) program may last from three (3) to six (6) months periods
depending on the degree of delay of staff’s performance. Two (2) consecutive program periods may
be done in case the first attempt results into failed rating. This time, a second program will be
implemented and where stiffer targets will be imposed. Failure to meet the target performance on
the second PIP program may put the employee into further deliberation and questioning and be
tagged as “non-performer”. A non-performer employee may be put into deliberation for just cause
of termination of employment under the Labor Code.
All criteria and measurements that will be used in this program are agreed upon by the management
and the concerned employee. Performance review will be conducted every end of each program
period.
An employee who will be placed under PIP program will be suspended of the annual salary
adjustment and payment of performance bonus (if entitled) for the year period. He/she can only
redeem him/herself to the entitlement if be able to attain above average performance on the next
review period

EMPLOYEE HANDBOOK
The Firm recognizes and supports the employees’ desire and willingness to develop their skills and
advancement of their career.
TRAINING AND SECONDMENT PROGRAM
All employees are given the opportunity to take part and avail various training programs such as:
professional certification, seminars, workshops, conferences and other developmental programs that
are particularly designed to provide practical skills and techniques immediately applicable to the
job.
Eligibility requirements:
1. Regular employment status;
2. No pending administrative case; and
3. High performer (based on the annual performance report).
Procedures on how to avail the staff training program:
# PROCEDURE PERSON/s RESPONSIBLE

1 Accomplish Professional Development form and have it Employee
approve by the Partner-In-Charge
2 Submit signed hard copy to HR Employee
3 Prepare and sign Service Agreement Employee/HR
4 Process staff registration and request for payment Group’s secretary
5 Submit a copy of the certification to HR Employee
6 Record staff’s training credit and monitor service HR
agreement
SECONDMENT PROGRAM
A Secondment program is an international agreement arranged between BDO Member Firms for the
temporary transfer of staff to gain and experience international audit practices in order to improve
the quality of client service local and abroad.
Classification of Secondment program:
 Short-Term period – program with a length of three (3) to six (6) months only; and
 Long-Term period – program with a length period of minimum twelve (12) to maximum of
twenty-four (24) months.
Eligibility requirements:
1. At least with three (3) years of continued service with the Firm;
2. High performer (based on the annual performance report);
3. No pending administrative cases; and
4. Passed all other qualification stated in the BDO International Secondment Guidelines
including panel interview of Member.

EMPLOYEE HANDBOOK
RESIGNATION, TERMINATION AND SEPARATION
Voluntary Resignation
A. Resignation happens when a certain employee has decided to voluntarily leave his/her
position in the Firm.
B. All resigning employees must conform to the complete turnover procedure as required by this
policy in order to keep the smooth operations of the Firm upon separation.
C. Notice of resignation should be given by the employee in writing to his/her

Partner/Director/Manager stating the effectivity of his/her resignation date.
D. The standard notice period for resignation is thirty (30) calendar days in line with the
provision of employment contract.
E. Resigning employee who fails to comply with the standard notice period may be held liable
for any future damage that may arise due to shortened turnover procedure. While, approval
for the shortened notice period shall be at the discretion of the immediate
superior/Manager/Partner-in-Charge especially if the nature would be beneficial to the
interest of the firm.
F. In case of extension due to any circumstances, an email communication must be sent to HR

with the confirmation of the Partner-In-Charge ten (10) days before the date of the
resignation.
G. During busy (tax) season, filing of resignation from all audit groups is suspended until April
15 of the following year due to work exigencies.
H. Terminal leave for all resigning employees may be availed through the following conditions:
i. Resigning employee must have available vacation leave credit.
ii. Resigning employee must have completed the turnover process of all his/her
accountabilities and responsibilities which includes but not limited to
accomplishment of all ongoing engagements, surrender of all documents or print
materials, Company issued laptop and other equipments/items.
iii. Upon approval of his/her immediate superior/Manager/Partner-In-Charge.
I. Terminal leave application should be filed in accordance to the policy on Vacation Leave.
Approved leave must be submitted to HR two (2) days prior the start of the leave period.
J. Clearance and Turnover Procedure:
i. Turnover procedure may start upon acceptance and acknowledgment of resignation.

An electronic email regarding resignation acknowledgement will be sent to the
resigning employee.
ii. Completed clearance is described as follows:

 Turnover of all pending work assignment.
 Liquidation of pending cash advances.
 Turnover of Staff Handbook, training materials, handouts and others.
 Turnover of ID, HMO card, car parking card or transponder (if applicable), keys and
other issued items/equipments.
iii. Resigning employee is obliged to surrender the issued laptop to the firm prior on
his/her last day. In case for pending turnover tasks, the resigning employee may

EMPLOYEE HANDBOOK
leave the laptop on the last day and borrow it again upon return until turnover tasks
are completed.
Termination of Employment
A. Security of tenure. In case of regular employment, the employer shall not terminate the
services of an employee except for a just cause or when authorized the by the provision in
the Labor Code of the Philippines.
B. Termination by employer. Just causes for termination of employee:
 Just causes for dismissal of employee may be defined as those lawful or valid grounds for
termination of employment which arise from causes directly attributable to the fault or
negligence of the erring employee. Just causes are usually serious or grave in nature and
attended by willful or wrongful intent or they reflected adversely on the moral character of
the employee. Just causes for termination under the Labor Code is as follows:
1. Serious misconduct. Is an improper conduct willful in character and or such grave

nature that transgressed some established and define rule of action in relation to the
employee’s work.
2. Willful disobedience to lawful orders. The employees are bound to follow

reasonable and lawful orders of the employer which are in connection to their work.
Failure to do so may be a ground for dismissal or other disciplinary action.
3. Gross and habitual neglect of duty. Gross negligence has been defined as the want
or absence of or failure to exercise slight care or diligence, or the entire absence of
care. It evinces a thoughtless disregard of consequences without exerting any effort
to avoid them.
4. Fraud or willful breach of trust/Loss of Confidence. Fraud is any act, omission or

concealment which involves a breach of legal duty, trust or confidence justly reposed
and is injurious to another.
5. Commission of a crime or offense. Commission of a crime or offense by the

employee against his/her employer or any immediate member of his family or his
duly authorized representative, is a just cause for termination of employment.
6. Analogous causes. Other causes analogous to the above grounds may also be a just
cause for termination of employment. Example of analogous causes:
a. Abandonment
b. Gross inefficiency
c. Disloyalty/conflict of interest
d. Dishonesty
C. No separation pay. An employee who is terminated from employment for a just cause is
not entitled to payment of separation benefits. Section 7, Rule I Book VI, of the Omnibus
Rules Implementing the Labor Code provides:
“Section 7. Termination of employment by employer. – The just cause of

terminating the services of an employee shall be those provided in Article 282 of
the Code. The separation from work of an employee for a just cause does not
entitle him to the termination pay provided in the Code, without prejudice,
however, to whatever rights, benefits and privileges he may have under the
applicable individual and collective bargaining agreement with the employer or
voluntary employer policy or practice.”

EMPLOYEE HANDBOOK
D. Termination by employer. Authorized causes for termination of employee.
 Authorized causes for dismissal of employee refer to those lawful grounds for termination
which in general do not arise from fault or negligence of the employee. The authorized causes
for termination of employee are enumerated under Article 283 and 284 of the Labor Code as
follows:
1. Installation of labor-saving devices. The installation of labor=saving devices

contemplates the installation of machinery to effect economy and efficiency in the
method of production.
Separation Pay:
The worker affected thereby shall be entitled to a separation pay equivalent to
at least one (1) month pay or to at least one (1) month pay for every year of
service, whichever is higher. A fraction of at least six (6) months shall be
considered as one (1) whole year.
2. Redundancy. Redundancy exists where the services of en employee are in excess of what
is reasonably demanded by the actual requirements of the enterprise. A position is
redundant where it superfluous, and superfluity of a position and positions may be the
outcome of a number of factors, such as over hiring of workers, decreased of volume
business or dropping of a particular product line or service activity previously
manufactured or undertaken by the enterprise.
Separation Pay:
at least one (1) month pay or to at least one (1) month pay for every year of
3. Retrenchment to prevent losses. Retrenchment is an economic ground to reduce the

number of employees. Retrenchment is the reduction of personnel for the purpose of
cutting down on costs of operations in terms of salaries and wages resorted to by an
employer because of losses on operation of a business occasioned by lack of work and
considerable reduction in the volume of the business. It is sometimes also referred to as
downsizing. It is aimed at saving a financially ailing business establishment from
eventually collapsing.
Separation Pay:
at least one (1) month pay or at least one-half (1/2) month pay for every year of
4. Closure or cessation of operation. The closure of a business establishment is a ground

for the termination of the services of an employee unless the closing is for the purpose
or circumventing pertinent provision of the Labor Code.
Separation Pay:
In case of retrenchment and closures not due to serious financial reverses, the
worker affected thereby shall be entitled to a separation pay equivalent to at
least one (1) month pay or at least one-half (1/2) month pay for every year of
If the closure is due to business losses, there is no obligation on the part of the
employer to pay separation benefits to employees.

EMPLOYEE HANDBOOK
5. Disease. An employer may terminate the services of an employee who has been found to
be suffering from any disease and whose continued employment is prohibited by law or
is prejudicial to his health as well as the health of his co-workers.
Separation Pay:
In case of retrenchment and closures not due to serious financial reverses, the
worker affected thereby shall be entitled to a separation pay equivalent to at
least one (1) month pay or at least one-half (1/2) month pay for every year of
E. Termination by employer. Just causes for termination of employee as applied to the

Company List of Offenses Subject to Disciplinary Action or OSDA.
1. Serious misconduct.
a. Damage to Company Property
b. Sexual Harassment
c. Violation to the Policy on the Use of Internet
2. Willful disobedience to lawful orders.
3. Gross and habitual neglect of duty.

a. Neglect of Duty
4. Fraud or willful breach of trust/Loss of Confidence.

a. Fraud and other similar acts prejudicial to company interest.
b. Violation to Confidentiality of work and information.
c. Violation to the Policy on the Use of Workstation and Internet
5. Commission of a crime or offense.

a. Violation to Office Protocol and Decorum
b. Violation to People Management
6. Analogous causes. Other causes analogous to the above grounds may also be a just
cause for termination of employment. Example of analogous causes:
a. Abandonment
b. Gross inefficiency
c. Disloyalty/conflict of interest
d. Dishonesty
e. Absenteeism and Tardiness
f. Timekeeping Infractions
g. Violation to Office Protocol and Decorum
h. Damage to Company Property
i. Violation to Confidentiality of work and information.
j. Violation to People Management
k. Health, Security and Sanitation Violation
l. Violation to the Policy on the Use of Internet

EMPLOYEE HANDBOOK
GENERAL POLICIES AND PROCEDURES
OFFICE HOURS:
 Regular: Flexible hours from 8:00 - 8:30 AM to 5:00 - 5:30 PM Mondays to Fridays; lunch
break of 11:45 noon to 12:45 P.M.; and coffee breaks of 15 minutes each in the morning
and afternoon must be strictly observed.
 For all “client-serving” staff may opt to report for work between 7:30 – 9:30 AM to 4:30
– 6:30 PM. Beyond 9:30 AM is considered tardy.
The whereabouts of all staff members must be known at all times during working hours. Everyone is
held responsible for notifying (upon his arrival at a particular client where he is assigned and allowed
to go directly) his or her group’s secretary, receptionist or any member of his or her group about
his/her whereabouts or assignment. In case the staff member cannot report for work, he or she must
inform any of the persons mentioned above about it within the first working hour. For this purpose
the group secretary maintains a “Staff Location Sheet.”
The following are the sanctions for tardiness/ undertime, tabulated on a monthly basis:
First -Third Offense : verbal warning; salary deductible

written warning with written response from
Fourth – Sixth Offense :
staff; salary deductible
written notice with one (1) day
Subsequent Offenses :
suspension per offense
Overtime: As with other public accounting firms, working overtime becomes unavoidable during the
busy months. But every effort should be made to avoid unnecessary overtime work and to keep it
within reasonable limits.
Overtime work may be undertaken only upon prior approval of a filed overtime in (Employee Self
Service) ESS by the Partner-In-Charge. This rule is meant to discourage staff working very late at
night, as it is detrimental to one’s health and security. Overtime shall be compensated only after
completion of an 8-hour productive work during the regular working day. Overtime will not be allowed
to compensate for undertime and unexcused absences.
Overtime hour starts at the minimum of first hour after the regular working shift and an interval of
thirty (30) minutes thereafter.
The basis of overtime pay is found in Article 87 of the Labor Code of the Philippines:
Article 87. Overtime work. Work may be performed beyond eight hours a day provided that the
employee is paid for the overtime work an additional compensation equivalent to his regular wage
plus at least twenty-five percent (25%) thereof. Work performed beyond eight hours on a holiday or
rest day shall be paid an additional compensation equivalent to the rate for the first eight hours on
a holiday or rest day plus at least 30 percent thereof.
OT Meal Allowance:
a. Php75.00 for at least three (3) hours of overtime work regardless if regular or special holiday.
b. On weekdays, additional of Php75.00 for the next 4 hours OT (7 hours OT weekdays =
Php150.00).
c. On weekends/holidays, additional of Php75.00 for the next 8 hours OT (11 hours OT =
Php150.00)
d. Associate Managers and up positions may claim for meal allowance based on actual but
reasonable amount.
OT Transportation Allowance:

EMPLOYEE HANDBOOK
a. Php100.00 for at least four (4) hours of overtime work regardless if regular or special holiday
and if:
SCHEDULE TIME OUT

7:30AM – 4:30PM 9:00PM
8:00AM – 5:00PM 9:30PM
8:30AM – 5:30PM 10:00PM
9:00AM – 6:00PM 10:30PM
9:30AM – 6:30PM 11:00PM
b. Actual taxi fare from place of overtime to residence not exceeding P150 when overtime is
rendered up to 9 p.m. and beyond.
c. Transportation Differential of P150/day for Associates and actual for Associate

Manager/Manager for servicing clients located in Pasig, Taguig, Cainta, Parañaque, Las Piñas,
Muntinlupa, Novaliches, Valenzuela, Antipolo and Malabon.
Associates 100 or actual, whichever is lower

Associate Managers and
Actual
Managers
Time Classification: At Roxas Cruz Tagle and Co., the time of staff members is our resource. It must
therefore, be properly classified to serve as a basis in billing our clients for services rendered and to
efficiently control time costs. You are required to account for your time in accordance with the
following classifications:
 Chargeable time – time spent on assignments for clients to be charged to the client that is
billed for such services.
 Non-chargeable – time which is not charged to a particular client include staff time spent in
supervision and administration of work not directly identified for a specific client such as
public relations, office and clerical work, training and development, publications, staff
welfare activities, unassigned time and time off
Night Shift Differential: refers to the additional compensation of ten percent (10%) of an employee’s
regular wage for each hour of worked performed between 10:00PM to 6:00AM.
Semi-Monthly Time Report (TR):
Time Report (TR) is an essential document that serves various purposes to the operations of the firm:
It summarizes the use of the staff’s time and the expenses incurred as well as the nature and extent
of services rendered to client. Non-submission of TR delays the completion of cost records and may
result in incorrect billing to clients.
It reflects non-chargeable time which is important in the evaluation of proper time allocation that
benefits the revenue growth of the Company.
It provides record with description of daily tasks of each staff member which is helpful in manpower
requirement analysis.
The firm uses an Employee Self-Service System (ESS) for attendance processing and monitoring. It is
a customized system that is accessible anytime and anywhere through an internet connection. Each

EMPLOYEE HANDBOOK
employee, at the start of employment, is enrolled to the biometrics system and oriented in the use
of ESS.
Daily time report where 8-hour work is filed in the OB filing module;
Overtime work is filed using the OT filing module; and
Leave filing module for all leave availment.
All staff are aware of what activities are to be filed for chargeable and non-chargeable hours. The
system has set-up accounts for all the required filings.
Approval of time report is processed online where hierarchy of approvers is set-up. Once approved,
all TRs will automatically forward to HR for verification and preparation to payroll processing.
To reduce the time required in the preparation of the TR, instead of noting time in diaries or
elsewhere, file directly on the ESS your TR daily. You will dispense with copying time at the end of
the week. In accomplishing your TR, account for 8 hours daily, except for Saturdays, Sundays and
holidays, when you need to show only the actual hours worked. Classify time spent clearly by stating
name of client opposite chargeable time. Fractional time charges shall not be less than fifteen
minutes.
Since the new TR system is accessible anywhere and anytime, all staff are expected to process their
TR on time. No tentative TR shall be allowed unless specially approved by his/her Partner-in-Charge.
The Company strictly imposes a “NO TIME REPORT, NO PAYROLL POLICY
HOLIDAY PAY AND PREMIUM PAY
REGULAR HOLIDAYS
Holiday pay refers to the payment of the regular daily wage for any unworked regular holiday.
Every employee is entitled to at least 100% of his/her regular rate for any unworked regular holiday
provided he/she is present or is on leave of absence with pay on the work day immediately preceding
the holiday.
Worked performed on regular holiday shall merit at least twice (200%) of the regular rate of the
employee.
 Absences: Employees who are on leave of absence without pay on the day immediately
preceding a regular holiday may not be paid the required holiday pay if they do not work on
such regular holiday.
 Where the day immediately preceding the holiday is a non-working day in the establishment
or the scheduled rest day of the employee, he/she shall not be deemed to be on leave of
absence on that day, in which case he/she shall be entitled to the holiday pay if he/she
worked on the day immediately preceding the non-working day or rest day.
 Successive Regular Holidays. Where there are two (2) successive regular holidays, like
Maundy Thursday and Good Friday, an employee may not be paid for both holidays if he/she
did not work on the day immediately preceding the first holiday, unless he/she worked on
the first holiday, in which case he/she is entitled to his/her holiday pay on the second
holiday.
PREMIUM PAY
This refers to the additional compensation for work performed within eight (8) hours on on-working
days, such as rest days and special days.

EMPLOYEE HANDBOOK
 “No Work, No Pay” Rule. During rest and special days, the principle of “no work, no pay”
applies. Workers who were not required or permitted to work on those days are not by law
entitled to any compensation.
 Premium Pay for Rest Days. As a general rule where an employee is permitted to work on
his scheduled rest day, whether it is a regular day or a holiday, he shall be paid an additional
compensation of at least 30% of his regular wage for that day. The rule is different for work
performed on rest day which is also a special day, in which case, 50% of the regular daily rate
is added, instead of 30% of the daily rate for special day.
As a summary, the premium pay rates for rest day are as follows:
For work performed on rest days Additional 30% of the daily rate or a
total of 130%
For work performed on rest days Additional 50% of the daily rate or a
which is also a special day total of 150%
For work performed on regular An additional 30% of the regular
holiday which is also a rest day holiday rate of 200% or a total of 260%
REIMBURSEMENT OF EXPENSES
Transportation expenses of staff for client assignment, field work, sponsored seminars and
conferences and other work related activities outside the office premises and within Metro Manila
are reimbursable based on actual and reasonable amount. Original copy of receipts and fully
accomplished petty cash voucher are just some of the required documents for this claim.
Reimbursement claim of less than P2, 000 will be credited to the nearest payroll period.
POLICIES ON OUT-OF-TOWN ASSIGNMENT
Allowable types of expenses and peso limits:
1. TRAVEL
Actual expenses for local public transportation, including bus, railroad, taxi, ship and airfares will be
reimbursed in full, subject to the following conditions:
Reasonable amount (supported by taxi receipts), from residence to bus or railroad station,
pier or airport, and back to residence; reasonable amount, from bus/railroad station pier or
Taxi Fare :
airport to lodging place and back; reasonable amount, to client’s office if it is not along
transportation line
Bus Fare : Actual fare supported by bus tickets
Unless airline ticket is provided by client, air travel will be made under economy class and
Air Fare :
supported by plane ticket
Unless ticket is provided by client, sea travel will be cabin class with aircon. However, if
Ship Fare : airline service is available, air travel is recommended to shorten travel time for the comfort
of the staff
a) Where other forms of transportation are availed of like tricycle, calesa, etc.
Others :
reimbursement shall be made for actual expenses.
b) When a staff uses his car – reimbursement shall be equivalent to fare that would have
been incurred or Php16/Kilometer whichever is higher
2. LODGING
Staff members are expected to stay in respectable hotels, inns or motels in regular rooms. Staying in
accommodations provided by clients like staff house, convents, and dormitories is also acceptable
provided basic comfort and safety are ensured.

EMPLOYEE HANDBOOK
3. PER DIEM, MEAL AND TRANSPORTATION Allowances
Meant at compensating assignee for additional expense resulting from living away from home. Paid
every calendar day.
Local:
Associate
Jr. Associate Sr. Associate Manager Manager Sr. Manager Partner
Per diem PHP 100.00 PHP 225.00 PHP 450.00 PHP 450.00 PHP 450.00 PHP 1,500.00
Meal PHP 75/meal PHP 75/meal at cost at cost at cost at cost
Transpo at cost at cost at cost at cost at cost at cost
Should a client allow, based on its policy, a per diem rate higher than the above, such rate could be
charged by the employee.
STRAIGHT PER DIEM
A straight per diem refers to payment, granted upon the agreement with client, which is inclusive of
all out-of-town expenses.
ADDITIONAL POLICIES ON GRANTING PER DIEMS:
Per diems shall be computed as follows:
a. If the staff arrives at client’s location before 12:00 noon, per diem shall start at the date of
the arrival.
b. If the staff arrives at client’s location after 12:00, per diem shall start the day following his
arrival.
c. If the trip to and from client’s location entails at least eight (8) hours, per diem shall start
the day he leaves for his out-of-town assignment.
Full per diems shall be granted only to staff on out-of-town assignment who have to stay overnight
at a client’s location, otherwise, he shall be entitled to only ½ of the approved per diem rate for
his level, unless the staff travels at night in which case, full per diem shall also be allowed if travel
time entails at least 8 hours.
I. SUNDRY
Sundry expenses include reasonable expenses for laundry service, official telephone calls,
telegraph and postage and other business expenses while on out-of-town assignment.
II. Staff assigned to clients located in Cavite, Bulacan, Laguna, Pampanga, Batangas and other
places where overnight stay is not warranted but requires considerable time to get there,
should be entitled to ½ of the regular per diems.

EMPLOYEE HANDBOOK
CONDUCT IN THE OFFICE
In its desire to maintain an atmosphere of professionalism, efficiency, prestige, and integrity, Roxas
Cruz Tagle and Co. is providing you a guide to your personal conduct in the office.
IMAGE INTEGRITY
Attire: Our firm has prescribed a dress code to enhance your professional bearing and respectable
appearance. The following dress code should strictly be followed by all staff members, particularly
in reporting at our clients’ offices.
 FEMALES:
At a minimum, female staff members should come in formal business attire, which includes full dress
or long-sleeved blouse and skirt, preferably with blazer and a pair of at least 1-inch high-heeled
shoes. Skirts must not be more than 2 inches above the knee. Formal pants with matching blazers
may also be worn during regular working days and on Fridays. Blouses that are meant to be tucked-
in should be worn as such.
DO’s DON’T’s
CLOTHES:
 Collared long sleeves blouse  Non-collared/casual shirts
 Light or monochromatic colors or stripes  Sleeveless, semi-sleeveless tops
 Blazer and matching skirt or pants  Halter or tube tops
 1 piece or 2 piece tailored/office  Strappy sandals, athletic shoes,
dresses slippers, crocs, etc.
ACCESSORIES:  Anklet/multiple earrings
 Modest jewelry  Neon colored manicure
 Closed shoes or sling backs (preferably
with heels)
GROOMING:
 Light make-up preferred
 Well-trimmed nails
 Decent and respectable hair color
 Combed hair and worn neatly
The following are not appropriate for office wear (except on non-working days, like holidays or
Saturdays):
a) Culottes or short pants

b) Casual t-shirts, with or without collar
c) Pants, skirts or full-length clothes made of denims and other faded materials
d) Party attires or dresses with plunging neckline or in backless style
e) Flat shoes, slippers/ strappy sandals, rubber shoes and fancy-looking footwear
f) Overly conspicuous, glittery blouses and jewelry
 MALES:
Male staff members on the other hand, are advised to long-sleeved button down polo with tie or polo
barong, long pants and leather shoes.
DO’s DON’T’s
CLOTHES:
 Collared long sleeves polo with tie  Untucked shirts
 Light or monochromatic colors or stripes  Short-sleeves polo or polo shirt
 Barong (long or short sleeves)  Patterned shirts

EMPLOYEE HANDBOOK

Dark wool or wool blend trousers (not in  Rolled up sleeves
khaki, denim or shiny polyester)  Cotton trousers or denim
ACCESSORIES:  White or light colored or athletic socks
 Dark colored leather belt  Casual shoes (ie. boat shoes or athletic
 Socks must be calf length and matches wear)
the suit pants or shoes  Light colored shoes
 Dark colored leather shoes  Low waist, skinny pants
GROOMING:  Long and/or dirty fingernails
 Short and well-trimmed nails  Long, thick and/or unkempt hair
 Clean-shaved
 Short and clean cut hair
The following are not appropriate for office wear (except on non-working days, like holidays or
Saturdays):
a) Short pants
b) Casual t-shirts, with or without collar
c) Torn Pants
d) Rubber shoes, casual loafers
1. Staff members may come in casual attire on weekends and holidays; or on weekdays only for
inventory-taking purposes and out-of-town trips.
2. Any other exemption will require a written request for approval by the Personnel Department (e.g.
flat shoes for medical reasons).
3. Non-compliance with the dress code will be meted with sanctions according to the OSDA.
PERSONAL GROOMING
Your personal grooming reflects your character and determines to a great extent the respect you will
be accorded in your dealings with others. Making your appearance and your entire self always neat
and tidy would enhance the integrity of your professional image. Male staff members must maintain
trimmed hair and moustache, but no beards. Female staff members should maintain that professional
look.
MAINTAINING COMPANY PRESTIGE
Solicitations
Regardless of how worthy the cause may be, no staff member will directly or indirectly solicit
contributions, advertisements, etc. from any other staff member or any client, or any officer or
employee of the client, unless with prior written permission of a Partner.
Outside Work
As provided for in our employment contracts, no staff member should solicit or undertake any
accounting, tax, auditing, bookkeeping or management services work for his own account.
Stationery/ Branding Use

The company’s stationery/ letter head / company name and logo may be used only for official
purposes.
Refer to BDO Branding Guidelines when creating presentations, letters, memos, etc.
Publications or Speeches
A staff member who wishes to write an article or deliver a speech must first seek the approval of his
partner-in-charge who will review the article, speech or notes before publication or delivery.

EMPLOYEE HANDBOOK
OTHER IMPORTANT OFFICE DECORUM
1. Considering our office layout and in order not to disturb our visitors, partners and co-employees,
silence within the premises should be observed. The local lines should be used to call each one
or better still, approach concerned employee(s) for any query or instructions.
2. Cleanliness must be maintained at all times. There are certain designated areas, i.e. the pantry
and juniors’ area, for eating. Receptacles for food and wrappers are located in the pantry. Certain
food like bagoong and other shellfish, dried fish, liquor and fruits with strong aroma are
discouraged from being brought within the premises. Plates, cups and other utensils must be
washed in the pantry after using.
3. Considering the health and personal preferences of team members, SMOKING within the office
premises is strictly not permitted. There are smoking areas in the building which can be used.
4. Compliance with the rules of the building owner is required.
5. PHONE ETIQUETTE
Please observe proper telephone manners and courtesy. Answer the telephone on the second
ring, if possible. Greet your caller with “Good Morning/Afternoon. May I help you?” If the party
being called is unavailable, explain the reason for this and ask if the caller wants to leave a
message or have his call returned.
6. Gate pass (duly signed by Partners) shall be required before taking out equipment and voluminous
working papers and supplies.
7. Our firm takes energy conservation seriously. You are therefore expected to be equally conscious
of conservation. All lights, computers and other electrical equipment should be turned off when
not in use. At the end of the day the last staff member who made use of any machine/computer
should unplug and cover them properly.
8. During office hours as well as on Saturdays, Sundays and holidays, personal visitors of staff
members will be received only at the reception area. Ex-staff members will be considered
“visitors” for purposes of this rule.
9. During working days, you are expected to exercise restraint in placing and receiving of personal
calls to what is absolutely necessary. Keep them as brief as possible. Refrain from giving out the
telephone numbers of your client assignments. Emergency personal calls and other important
messages taken while you are not in the office will be relayed to you as soon as possible.
10. Gambling is strictly prohibited within our premises. Chess and other board games may be played
only outside of working hours and in areas where no staff member is at work. The boards and
pieces shall be kept out of sight to avoid giving visitors the wrong impression.
11. SOCIAL MEDIA
11.1 RESPECT WORK COMMITMENTS
 Social networking activities should be done on your own time, unless it is

related to your responsibilities as an employee
 Appropriate times to use social media/ play games:
 before 8:00am
 lunch breaks (121:00-1:00pm)
 after office (5:30 pm – onwards)
11.2 Do not stream or download audio/video files from the Internet during office hours,
especially when in the client’s premises. Unless work-related, it can become a huge
waste of resources and slows down the internet connection

EMPLOYEE HANDBOOK
11.3 LISTEN RESPONSIBLY

If you like to listen to music while working, here are some tips to keep in mind:
 Keep one ear open or keep the volume low enough to hear if your phone rings
or someone calls your name.
 Remember to pause the music when talking to a person or having a
conversation on the phone.
 Don’t sing aloud
CONDUCT AT THE CLIENT’S OFFICE
GENERAL CONDUCT
1. Your attitude towards the client and its personnel should be one of dignified friendliness.
However, it is desirable that you do not become intimate with them. Avoid long, personal
discussion with client employees during working hours, and “over fraternization” with them after
office hours.
2. You should accord our client and its personnel courteous dignified treatment under all
circumstances, while maintaining your equanimity and dignity at all times. Take special care not
to discuss the shortcomings or idiosyncrasies of client personnel. In the event that you encounter
disagreement or any unpleasant development, you should immediately report the incident to your
partner-in-charge so he can take steps to solve the problem.
3. Never request the client’s employees to do anything for you that is not connected with work,
during or after office hours. Requests for records and documents should be done with courtesy.
Should top management hold the records needed, the request should come from your supervisor,
manager or partner.
4. You are expected to observe client’s office regulations concerning coffee breaks, smoking, lunch
hours, and so forth. Working hours should be adjusted to the client’s schedule whenever possible.
Never be late for appointment with a client, and start work as soon as you arrive at the client’s
office.
5. Avoid interfering with work of the client’s employees any more than necessary. You should use
the desks assigned to you in the client’s office and not move around without permission from
client.
6. When using client’s equipment, exercise due care and consideration. Do not insist on using such
equipment when the client would want to use it also. Return equipment you have used to its
usual place before leaving the client’s office.
7. Telephone calls should be kept to a minimum and only in relation to the engagement. Personal
calls or calls to and from other clients are prohibited unless urgent. To ensure compliance with
this rule, do not inform persons outside of ARMCI about the client’s telephone number or that
you are working at their office. Restraint should be exercised by persons in our organization in
connection with calling up staff on assignment. Emergency calls maybe referred to the office and
the group secretary will take care of notifying the staff concerned.
8. It is unethical to venture comments or criticism about the work, fees, or other characteristics of
other public accounting firms. While you should support our firm, you should not disparage others.
CLIENT DISCUSSIONS
Any discussion of significance with client’s personnel should be brought immediately to the attention
of your superior (the senior-associate/in-charge, supervisor or manager). They are responsible for

EMPLOYEE HANDBOOK
directly taking up any matters with the management of the client. Regulatory questions raised by the
client should be answered only by the supervisor/ manager, and only if he is certain of the answer.
A temptation resulting from daily exposure to client operations is that of making informal
recommendations, comments, or criticisms regarding the client’s personnel or accounting system.
While you are encouraged to form such recommendations, these should be made only to your
immediate supervisor/manager or partner on the engagement. Your suggestions should be made in
writing. In evaluating your performance, actions taken on the basis of your recommendations are
considered.
QUESTIONS TO THE CLIENT
In addressing questions to client’s officers and employees, you are cautioned to avoid bothering them
unnecessarily. As questions arise, it will be advisable to note them, so that they may be discussed
with the client preferably at one scheduled meeting.
CARE OF CLIENT’S RECORDS
1. Clients judge us by the care we take of their records. If we are sloppy and slipshod with their
files and records, clients may conclude that we have the same attitude towards our technical
work. Therefore, it is your responsibility to handle client materials with particular care. Aside
from the necessary audit checkmarks that should be small and neat but not obscure, records
should not be written on, marred, dirtied or otherwise disfigured.
2. If possible, ask client personnel to obtain all material from the files and to return them in the
same condition they were in when you received them.
3. Occasionally, it is necessary to reproduce client’s accounts or records. Whenever possible, this

should be done by client personnel.
4. If it is necessary to remove client’s records from its premises, this should be done only with the
permission of the client and of the in-charge accountant of the engagement. The client should
be given a detailed, signed receipt. A duplicate should be retained and placed in the
correspondence file for the client. Upon returning borrowed records, you should request a signed
acknowledgment of receipt, which should also be filed in the correspondence file.
IRREGULARITIES
Should you discover or suspect evidence of theft, embezzlement, defalcation, or any other
irregularities on the part of the client personnel, you should report them immediately to the
Supervisor/ Manager. Under no circumstance should the matter be discussed with any of the client’s
personnel, including the officers, without first consulting the manager or partner in-charge.
FINANCIAL TRANSACTIONS WITH CLIENTS
Clients may occasionally offer you gifts on certain occasions, such as at Christmas time. A token gift
may be accepted provided it is a non-cash item.
You are not allowed to request accommodation for personal or payroll checks from the client. Neither
should you borrow money from or contract other debts with the client or its employees.
You are encouraged to patronize our clients’ business. However, no credit, special consideration or
discounts should be asked for purchases from clients, except for annual discounts given by them. All
purchases must be paid for in cash. Refrain from purchasing merchandise from wholesale clients
without specific authorization from your partner-in-charge.

EMPLOYEE HANDBOOK
Unless prior arrangement with the clients has been made by ARMCI through the supervisor, manager
or partner, and authority has been issued to the staff member by a partner, the staff member should
not ask for advances from clients even if he is on out-of-town engagement and happens to run out of
cash. Where no authority has been issued or authorized funds have run out, the staff member shall
telegram or call his office immediately for such need.
OFFER OF EMPLOYMENT BY A CLIENT
Your Firm always considers your best interest and it’s pleased when a genuine opportunity for
advancement comes your way. If a client makes an employment offer to you, be sure to discuss it
immediately with your partner-in-charge. It is, however, professionally unethical to solicit
employment from our clients directly or indirectly; or to discuss with the client or its employees such
matters as the length of time you have been with the company or the amount of your compensation.
COMPENSATION AND BENEFITS
PAYMENT OF SALARIES
Payday is every 15th and 30th/31st of every month. When a payday falls on Saturday, Sunday, Legal or
Special Holiday, employees are paid a day before the usual payday.
Payment is made directly to the employee’s individual Payroll Automatic Teller Machine (ATM)
account. Newly hired employees may get their first payroll via check payment but ATM account should
be made available on the second payroll processing. Contractual and/or project-based employees
will get their salaries via check payments.
Employees can view their pay slips with their respective Employee Self-Service (ESS) account.
Employees can personally manage their ATM accounts. For any changes and/or updates, the employee
should immediately inform HR and Accounting through email.
THIRTEENTH (13TH) MONTH PAY
Presidential Decree no. 851 requires all employers to pay their employees a 13 th month pay.
“Thirteenth-month pay” shall mean one twelfth (1/12) of the basic salary of an employee within a
calendar year.
An employer may pay one-half (1/2) of the 13th month pay before the opening of the regular school
year and the other half on or before the 24th day of December of the year.
LEAVE BENEFITS:
 VACATION LEAVE
Vacation leave with pay benefit is granted to all regular employees of the Firm in order to provide a
period of rest and respite that will help promote good health and well-being.
An eligible employee, upon completion of at least one (1) year of continuous service, will be entitled
to eleven (11) days credit every year of service.
At least seven (7) days of the leave credits should be availed of as scheduled per year with proper
approval by the immediate superior/Group Head/Partner-in-Charge/Managing Partner.
VL credit may be accumulated to a maximum of twenty-two (22) days; in excess will be forfeited and
shall not be converted into cash.

EMPLOYEE HANDBOOK
VL schedule should be preapproved and must comply with the approved process and prescriptive
period of filing:
Number of days to be applied Prescriptive period of filing

One (1) day VL application At least three (3) days prior to the actual
leave
Two (2) to four (4) days VL application At least five (5) days prior to the actual leave
Five (5) or more days VL application At least ten (10) days prior to the actual
leave
Any leave availed without proper approval may be considered as absence without official leave or
AWOL and shall be subjected to corresponding payroll deduction and disciplinary action.
Nature of Offense First Offense Second Third Offense Fourth

Offense Offense
One (1) to Two (2) consecutive Written 3 days 7 days Dismissal
days of AWOL Warning Suspension Suspension
Three (3) to Five (5) consecutive 3 days 7 days Dismissal
days of AWOL Suspension Suspension
Six (6) to Eight (8) consecutive 7 days Dismissal
days of AWOL Suspension
Nine (9) or more consecutive Dismissal
days of AWOL
If all VL credits are used, the employee shall apply succeeding leaves as “deductible leave.” He/she
will have to wait until the employment anniversary date in order to earn new credits for the year.
However, deductible leave is discouraged as this has negative effect not only on the regular payroll
but also to his/her computed 13th month pay for the yearend.
Emergency situations may be covered by the VL credit and shall be treated as Emergency leave. This
shall be filed within twenty-four (24) hours upon resumption of work. The following are some of the
cases covered:
a) Family member’s sickness or death;

b) Domestic concerns;
c) Calamities causing damage to house and properties; and
d) Others that require employee’s immediate attention and response.
In the event that an approved VL is revoked by the Firm due to work exigency, the employee may
reschedule the leave before the year ends.
During the peak or busy (tax) season starting from March 1 to April 15 of the current year, VL
availment is suspended in order to fully accommodate various engagements with clients.
For female employees, VL credits may be used before and after maternity leave when extension is
necessary subject to proper notification to, and approval by her immediate superior/Group
Head/Partner-in-Charge/Managing Partner.
Terminal leave may be applied against VL credits as approved by the immediate superior/Group
Head/Partner-in-Charge/Managing Partner.
 SICK LEAVE
Sick leave is granted to all employees to allow them to recuperate and rest when they are suffering
from any sickness or injury without loss of income.

EMPLOYEE HANDBOOK
Fifteen (15) days sick leave are granted to all regular employees per year credited in advance at the
start of each calendar year.
A regular employee earns SL credits at the rate of 1.25 days per calendar month of service. For new
employees, SL shall be limited to proportionate number of leave credits earned during the particular
calendar year. Prorated computations shall be based on the exact date of regularization as stated
below:
a) 1.25 days (or counted as whole month) for those regularized during the first half (1-15) of
the month;
b) 0.0 day (or zero month or no credit) for those regularized during second half (16-30/31) of
the month.
Unused SL credits are neither cumulative nor convertible to cash hence shall be forfeited at the end
of each year.
Sick leave shall be given only on account of sickness which is not attributed to immortal habit,
intemperance or willful misconduct of employee.
A scheduled medical appointment as part of health regular maintenance may also be charged to sick
leave credits.
Upon utilization of all SL credits before year end, the employee shall apply the succeeding sick
leave/s as leave without pay and be charged to payroll deduction.
However, in case of prolonged sickness, the employee may opt to use available credits to cover for
remaining leaves.
Leave without pay of an employee may be covered by the provisions of Social Security System Sickness
Benefit Program under the following conditions:
a) He/she has incurred sick leave or injury that compelled him to be absent from work or stayed
at home or hospital for at least four (4) calendar days;
b) He/she has paid at least three (3) months of contribution within a 12-month period
immediately before the semester of sickness;
c) He/she has notified SSS through the company HR group.

d) Other provision of this benefit program may be inquired through SSS website
(www.sss.gov.ph).
A sick employee must notify his/her immediate superior/Group Head/Partner-in-Charge/Managing

Partner within one (1) hour of the start of work schedule so that the group’s activities for the day
will be planned despite the absence. Failure to comply would mean disapproval of the sick leave
application, unless the situation is serious that will require emergency medical attention like accident
or hospitalization, that the notice may be sent within the first four (4) hours of the days of sick
leave.
Filing for sick leave must be done within twenty-four (24) hours upon return to work of an employee.
Sick leave of two (2) days or more must be filed and submitted together with a medical certificate
stating the diagnosis (or nature of sickness) and fitness to work of an employee. Nature of prolonged
sickness should be the first concern in approving a no medical certificate sick leave because the Firm
requires fitness to work of all employees. With this, no medical certificate SL may only be allowed
once a year.
Disciplinary action imposed in case of unauthorized sick leave or AWOL is based on the table below:

EMPLOYEE HANDBOOK
Nature of Offense First Offense Second Offense Third Offense Fourth

Offense
One (1) to Two (2) Written 3 days 7 days Dismissal
consecutive days of AWOL Warning Suspension Suspension
Three (3) to Five (5) 3 days 7 days Dismissal
consecutive days of AWOL Suspension Suspension
Six (6) to Eight (8) 7 days Dismissal
consecutive days of AWOL Suspension
Nine (9) or more consecutive Dismissal
days of AWOL
 MATERNITY LEAVE
Article 133 of the Philippine Labor Code or Republic Act No. 8282 (as amended) under RA 1161 known
as “Social Security Law” states that every pregnant employee in the private sector, whether married
or unmarried, is entitled to maternity leave benefit of sixty (60) days in case of normal delivery or
miscarriage, or seventy-eight (78) days, in case of Caesarian section delivery.
The maternity leave shall be extended without pay on account of illness medically certified to arise
out of the pregnancy, delivery, abortion or miscarriage, which renders the female employee unfit for
work, unless she has earned unused leave credits from which such extended leave may be charged.
The maternity leave provided in this Article shall be only for the first four (4) deliveries by a female
employee.
To be entitled to maternity leave benefit, a female employee should be a Social Security System
(SSS) member employed at the time of her delivery or miscarriage.
She must submit the required notification to the SSS through HR on the first trimester of pregnancy.
A leave application stating the duration of the expected maternity leave shall be filed by the female
employee and approved by her immediate superior/Manager/Director/Partner-In-Charge.
 PATERNITY LEAVE
Republic Act No. 8187 or Paternity Leave Act of 1996 granted all married male employees in the
private and public sectors, regardless of employment status (e.g. probationary, regular, contractual,
project basis) seven (7) calendar days, with full pay, consisting of basic salary and mandatory
allowances fixed by the Regional Wage Board (if any that this pay shall not be less than the mandated
minimum wage.
The purpose of this leave benefit is to allow the husband to lend support to his wife during her period
of recovery caused by child delivery or miscarriage and/or in nursing their newborn child.
Paternity leave benefit shall be applied to the first four (4) deliveries of the employee’s lawful wife
with whom he is cohabiting. For this purpose “cohabiting” means the obligation of the husband and
wife to live together.
If the spouses are not physically living together because of the workstation or occupation, the male
employee is still entitled to the leave benefit.
Usage of paternity leave benefit shall be after the delivery, without prejudice to an employer’s policy
of allowing the employee to avail of the benefit before or during the delivery, provided that the total
number of days shall not be more than seven (7) calendar days for each covered delivery.
A legally married male employee shall notify the Firm regarding the pregnancy status of his wife not
later than the second trimester or sixth month of her pregnancy. In this way, the Firm and its
members are ready for the anticipated leave of the male employee.

EMPLOYEE HANDBOOK
A leave application stating the period of paternity leave shall be filed by the male employee and
approved by his immediate superior/Manager/Director/PIC.
In the event of unexpected delivery of the wife of the male employee and where his paternity leave
shall commence, proper notification shall be sent to his immediate superior/Manager/Director/PIC
and proper filing may be done immediately upon resumption to work.
 PARENTAL LEAVE FOR SOLO PARENTS
Republic Act No. 8972 or Parental Leave for solo parents granted to any solo parent or individual who
is left alone with the responsibility of parenthood due to:
a) Giving birth as a result of rape or, as used by the law, other crimes against chastity.
b) Death of spouse.
c) Spouse is detained or is serving sentence for a criminal conviction for at least one (1) year.
d) Physical and/or mental incapacity of spouse as certified by a public medical practitioner.
e) Legal separation or de facto separation from spouse for at least one (1) year provided that
he/she is entrusted with the custody of the children.
f) Declaration of nullity or annulment of marriage as decreed by a court or by a church: Provided
that he/she is entrusted with the custody of the children.
g) Abandonment of spouse for at least one (1) year.
h) Unmarried father/mother who has preferred to keep and rear his/her child/children, instead
of having others care for them or give them up to a welfare institution.
i) Any other person who solely provides parental care and support to a child or children provided
that he/she is duly licensed as a foster parent by the Department of Social Welfare and
Development (DSWD) or duly appointed legal guardian by the court; and,
j) Any family member who assumes the responsibility of head of family as a result of the death,
abandonment, disappearance, or prolonged absence of the parents or solo parent: Provided,
that such abandonment, disappearance, or prolonged absence lasts for at least one (1) year.
The parental leave, in addition to leave privileges under existing laws, shall be for seven (7) work
days every year, with full pay.
In the event that the parental leave is not availed of, it shall not be convertible to cash or cumulative.
A change in the status or circumstance of the employee claiming the benefit under the law, such
that he/she is no longer left alone with the responsibility of parenthood, shall terminate his/her
eligibility for this benefit.
To be entitled to solo parent leave, a male or female employee must be covered by all of the following
conditions:
a) He/she has rendered at least one (1) year of service, whether continuous or broken;
b) He/she has notified the Company HR of the plan to avail, within a reasonable period of time;
and
c) He/she has submitted to his/her Company HR a Solo Parent Identification Card, which may
be obtained from the DSWD office of the city or municipality where he/she resides.
Solo parent leave may be scheduled hence should be pre-approved. Prescriptive period as aligned
with the existing policy on Vacation Leave:
Number of days to be applied: Prescriptive period of filing:

One (1) day leave application At least three (3) days prior to the actual leave.
Two (2) or more days leave application At least five (5) days prior to the actual leave.
Solo Parent Leave monitoring updates of employees are available at the HR Department.

EMPLOYEE HANDBOOK
 SPECIAL LEAVE FOR WOMEN
Republic Act No. 9710 or Special Leave for Women, any female regardless of age and civil status shall
be entitled to a special leave benefit under such terms and conditions provided herein:
 This special leave shall be granted to the qualified female employee after she has undergone
surgery due to gynecological disorders.
 “Gynecological disorders” refers to disorders that would require surgical procedures such as,
but not limited to dilatation and curettage and those involving female reproductive organs
such as the vagina, cervix, uterus, fallopian tubes, ovaries, breast, adnexa and pelvic floor,
as certified by a competent physician. It shall also include hysterectomy, ovariectomy and
mastectomy.
 She is entitled to special leave benefit of two (2) months with full pay based on her gross
monthly compensation following the surgical procedure.
 The special leave shall be non-cumulative and non-convertible to cash.
To be entitled to Special Leave for Women, a female employee must be covered of all of the following
conditions:
 She has rendered at least six (6) months continuous aggregate employment service for the
last twelve (12) months prior to surgery.
 She has filed an application for special leave with her employer within a reasonable period
of time from the expected date of surgery or within such period as may be provided by
company rules and regulations or collective bargaining agreement. Prior application for leave
shall not be necessary in cases requiring emergency surgical procedure, provided that the
employer shall be notified verbally or in written form within reasonable period of time and
provided further that after surgery or appropriate recuperating period, the female employee
shall immediately file her application using the prescribed form.
 She has undergone surgery due to gynecological disorders as certified by a competent

physician.
EMPLOYEE BENEFITS
LIFE INSURANCE COVERAGE
Upon hiring, all employees of the firm are covered by a life insurance provided by a private
institution. The mount of insurance varies according to rank.
MEDICAL SERVICES
The firm provides free health care benefits to permanent employees through membership with
Maxicare Healthcare Corporation. These benefits, among others, include out-patient benefits such
as annual physical examination (chest x-ray, urinalysis, stool exam, blood test, ECG, pap smear,
etc.), preventive health care and consultation, including specialist’s evaluation. Also, included are
in-patient or hospitalization benefits much as physician and surgeon services, room and board, use
of operating and recovery room, medicines, blood transfusion, dialysis, etc
DENTAL SERVICES
Employees are also entitled to dental benefits such as free oral examination and check-up, oral
prophylaxis, emergency and alleviative treatment, treatment of diseased gums, temporary fillings,
treatment of abscesses, extraction, and general consultation.
OPTICAL REIMBURSEMENT

EMPLOYEE HANDBOOK
A permanent staff member is likewise entitled to an eyeglass reimbursement, duly approved by the
partner-in-charge worth Php1, 500.00. While the Partner’s reimbursement is based on actual cost.
PRODUCTIVITY/PERFORMANCE BONUS
A productivity bonus may be granted, but is subject to, and dependent upon, your performance
rating, the achievement of Company and functional goals, among others. It is understood that
granting of any incentive bonus, as well as the amount thereof, is wholly discretionary on the
Company.
MERIT INCRESE
Merit increases/salary adjustments together with promotions are given every October. In meritorious
cases, interim merit increases and promotions may be given upon recommendation of the employee’s
immediate superior and approval by executive committee.
MEMBERSHIP FEE REIMBURSEMENT
The firm shoulders the current Philippine Institute of Certified Public Accountants (PICPA)
membership fees of all permanent CPA employees. If a Supervisor or higher rank employee is a
member of PICPA committee, he/she may host a meeting of the committee with approval of the
Partner-in-Charge. The firm will shoulder the meeting expenses as budgeted per committee member.
All meeting expenses of employees required to attend shall be reimbursed upon approval of the Group
Heads, Partner-in-Charge or Managing Partner.
PROFESSIONAL TAX REIMBURSEMENT
The firm shoulders the payment of the current privilege tax of all permanent CPA, Lawyer and
CPA/Lawyer employees.
OTHER BENEFITS
TRAINING AND DEVELOPMENT
Roxas Cruz Tagle and Co. considers staff development and training to be of paramount importance.
While your personal advancement remains your primary concern, the firm provides you with an
extensive in-house training, career and professional growth activities whole year round which help
you enhance your potentials for a better you and for future stability.
EDUCATIONAL BENEFIT
The firm supports employee’s pursuit for continuous professional development hence an educational
benefit program is provided. It aims at providing an avenue where studying and working can be done
at the same time.
The program is available to all permanent employees subject to qualification based on the below
criteria:
a) At least with one (1) year of continued service with the Firm;
b) Regular employment status;
c) No pending administrative case
d) High performer (based on the Annual Performance Review)
The Firm offers a full-time and part-time period of studies as stated below:
Full-time period – applicable to Certificate studies, where the staff may take a study leave (without
pay) for a maximum of period of five (5) months excluding the exam period. This also covers review
studies for CPAs and Lawyers who would want to pursue additional licensure exams.

EMPLOYEE HANDBOOK
Part-time period – applicable to graduate and Post-graduate degree, where the staff attends school
sessions either after office hours or weekends.
An eligible staff may avail of the educational program from any of the reputable universities or
professional institutions, to name a few are University of Asia and the Pacific (UA&P), Asian Institute
of Management (AIM), University of the Philippines (UP), De La Salle University, Ateneo University
and others.
This Educational Benefit program will cover full cost of the tuition fee for the entire course period.
Books, school supplies and other related expenses may be covered up to maximum of Php10, 000.00.
Board and lodging and/or transportation shall be shouldered by the employee.
Educational Service Agreement. The Firm shall require an educational agreement bond with the
staff, stipulating a requirement of continuous service for a period twice as the course/certificate
period but not to exceed thirty-six (36) months period.
In the event that the employee fails to serve in full the condition stated in the educational service
agreement, he/she will be obligated to pay the incremental value incurred by the firm during the
admission.
STUDY LEAVE
With the approval of the Partner in-charge, a regular staff member who is preparing to take the CPA
Board Exams is allowed a maximum of 5 months leave without pay prior to such exams, provided it
does not fall during the busy and/or tax season.
WEDDING GIFT
When a permanent staff member marries, he/she is given a wedding gift. To claim this, the staff
member must present his/her marriage contract.
BABY GIFT
A permanent staff member is given a baby gift for each additional child but only until the fourth
child. To claim this benefit, the staff member must present the child’s birth certificate.
CAR PLAN
Permanent staff members with the rank of Associate Manager to Director with at least (1) one year
of continued service, the company extends a car loan in the amount of Php200, 000.00 which may be
availed of on a 2 to 5-year term, without interest.
ACADEMIC AWARD/INCENTIVE BONUS
Roxas Cruz Tagle and Co. recognizes an individual for significant achievement to the betterment of
the firm.
This benefit shall be given to newly graduates and for CPAs only.
a. The employee must serve the Firm within 1 year period or one (1) cycle of Tax season.
b. In case of resignation within the first year of your employment, the abovementioned incentive
bonus shall be paid back to the firm on a pro-rated basis.
Cum Laude : Php10,000.00
Magna Cum Laude : Php15,000.00
Suma Cum Laude : Php20,000.00

EMPLOYEE HANDBOOK
Incentive Bonus Agreement. The Firm shall require an incentive agreement bond with the staff,
stipulating a requirement of continuous service for 1 year or 1 cycle of tax season.

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Human Resources

ROXAS CRUZ TAGLE AND CO.

WHY BDO ROXAS CRUZ TAGLE AND CO.? .............................................................................................................................4

OUR MISSION VISION AND VALUES ......................................................................................................................................5

COMPANY OVERVIEW ......................................................................................................................................................7

BDO PHILIPPINES ........................................................................................................................................................ 7

THE CHAIRMAN .............................................................................................................................................................9

OUR ORGANIZATION .......................................................................................................................................................9

OUR SERVICES ............................................................................................................................................................. 10

AUDIT & ASSURANCE .................................................................................................................................................. 10

TERMS OF EMPLOYMENT ................................................................................................................................................ 11

GENERAL POLICIES AND PROCEDURES ............................................................................................................................... 24

OFFICE HOURS ......................................................................................................................................................... 24

COMPENSATION AND BENEFITS ....................................................................................................................................... 34

PAYMENT OF SALARIES ............................................................................................................................................... 34

ANNEX: OFFENSES SUBJECT TO DISCIPLINARY ACTION (OSDA)

ROXAS CRUZ TAGLE AND CO. 2

WELCOME MESSAGE FROM THE CHAIRMAN AND MANAGING PARTNER

Welcome to Roxas Cruz Tagle and Co.!

ROXAS CRUZ TAGLE AND CO. 3

Why BDO Roxas Cruz Tagle and Co.?

 Global network of offices across 158 countries and territories

ROXAS CRUZ TAGLE AND CO. 4

OUR MISSION VISION AND VALUES

To be the leader in exceptional client service in the Philippines.

Honest and trustworthy relationships

Responsibility and professionalism

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Corporate social responsibility

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 Bureau of Internal Revenue

THE HISTORY OF BDO

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Mr. Michael D. Roxas or MDR (as commonly known) joined the

He continues to provide significant contribution to the firm as

 Shipping and Intermodal Business

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Audit & Assurance TAX

 Audit of Financial Statements  Tax Compliance

Consulting Business Services & Outsourcing

• Business Process Review and • Financial Statement Reporting &

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Standard Performance Monitoring:

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Each position is evaluated based on the following competencies:

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D. Assistant Manager to Director

 Performance Factors  Management Categories

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A. Junior Associate to Senior Associate

B. Senior Associate to Associate Manager

C. Associate Manager to Audit Manager

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D. Audit Manager to Audit Partner

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CAREER AND EMPLOYEE DEVELOPMENT

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Performance Improvement Plan (PIP)

1. State performance task to be improved. Be specific and cite examples.

5. Specify possible consequences if performance standards are not met.

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