Main Office
Unit 3 9th floor.
Galleria Corporate Center,
Edsa Cor., Ortigas Ave.,
Quezon City, PH

Call Us
(+63) 917 525 8042,
(+632) 8638-3099


Founder & Managing Partner

Normita, or Noemi, as she is fondly called, has been a practicing Certified Public Accountant for over 30 years.  At nineteen (19) years old, she received her Bachelor Degree in Business Administration Major in Accounting, Cum Laude, from the University of East in 1977.

School of Business from October 1982 to March 1984. Noemi has expertise in business assurance, accounting, consulting, and tax practice.

She worked with Carlos J. Valdes & Co., CPAs for almost three (3) years after passing the CPA Board exam and joined a Management group of companies as Chief Accountant, Finance and Administration Manager, and Comptroller/ VP – Finance, respectively, which was into the restaurant, real estate and trading business for nine (9) years. She subsequently decided to put up her own professional practice and formed a general professional partnership in September 1988.

She is the Managing Partner of their firm, Villaruz, Villaruz & Co., CPAs since its inception up to this date. The firm which started with only two (2) employees has now grown into more than eighty  (80) employees. A strong believer of the virtues of hard work, commitment , dedication, patience and perseverance, the Firm  now has a varied client base that includes investment and financing companies, trading, real estate and construction companies, computer software and telecommunication companies, PEZA and other eco zone – registered manufacturing companies, project management and consultancy firms, regional headquarters and representative offices, manpower training and recruitment companies, and solar and biofuel companies, among others.

For her exemplary and significant contribution in the field of public accounting as Managing Partner of their Firm and for continuous and notable participation in the Institute’s activities, she was   awarded the Outstanding CPA in Public Practice For Metro Manila by the Philippine Institute of Certified Public Accountants (PICPA) during the 55th PICPA Annual Convention in the year 2001.

She subsequently received the Presidential Golden Award from PICPA President in the year 2002 in recognition of her unwavering dedication as Chair of the Committee on Public Practice Conference which resulted in the holding of the First Joint Public Practice Conference, a showcase for unity among CPAs in Public Practice for both PICPA and ACPAPP for said year. In January 2003, she received the Presidential Award for Exemplary Performance as Director and Secretary of the Board from the Association of CPAs in Public Practice (ACPAPP).

An active volunteer of Philippine Council for NGO Certification (PCNC), she was given a citation after having evaluated 10 organizations on July 7, 2004. At present, she continues to render volunteer works with PCNC and just recently with Commission on Higher Education (CHEd) in the evaluation of Colleges and Universities offering B.S. Accountancy curriculum.

On November 30, 2006, she received a Special Achievement Award on Entrepreneurship given by the Philippine Institute of Certified Public Accountants (PICPA) for her distinguished achievement and performance in generating employment and income opportunities in the General Professional Partnership of Villaruz, Villaruz & Co., CPAs for eighteen (18) years in operation.

She was elected President of the PICPA Eastern Metro Manila Chapter (EMMC) for the Fiscal year 2007-2008 under which tenure the chapter was unanimously chosen as Awardee for Most Outstanding Chapter (Category A) and was specially awarded the Hall of Fame Award being its 10th year as an outstanding chapter for the same fiscal year. For contributing immensely to the success of the various projects of the Region during PICPA Year 2007-2008, she was also given a Citation by 2007-2008 PICPA MMR Chair for her Outstanding and dedicated service to the PICPA Metro Manila Region as Treasurer, President – EMMC and Member of the Board of Directors of the PICPA MMR Council.

In 2007, she was appointed as member of Philippine Interpretations Committee (PIC) as reconstituted by the Financial Reporting Standards Council in the Philippines. The PIC’s main purpose is to issue interpretations and guidance in the implementation of the Philippine Financial Reporting Standards (PFRSs). 

In 2008, she was appointed as member of PICPA Committee on Institute for Solidarity in Asia. The Committee’s primary task is to continue the Institute’s effort to participate or assist the Board of Accountancy to complete its project “Roadmap for the Philippine Accountancy Profession.”

In 2009, she was appointed as Chair of PICPA MMR Professional Development Committee and Chair of PICPA MMR ISA Committee (Institute of Solidarity in Asia).

In 2010 and at present, she continues to be one of the active members of the Board of Advisers of PICPA EMMC.

For the fiscal year June 30, 2011 to June 30, 2012, She was elected as National Director of PICPA for the Public Practice Sector and was appointed Treasurer and Liaison Director for the Accountancy Week Committee and Investments Committee for the same fiscal year.  During the same fiscal year June 30, 2011 to June 30, 2012, PICPA was awarded the Most Outstanding Accredited Professional Organization among all professional organizations by the Professional Regulations Commission (PRC).

For the fiscal year June 30, 2012 to June 30, 2013, She was appointed Chair of the PICPA Coordinating Committee with PRC/SEC & BOA, member of the PICPA National Awards Committee and Co-Chair of PICPA Performance Governance System (PGS) Committee, member of ACPAPP Annual National Convention Committee for calendar year 2012 and Chair of ACPAPP Accountancy Week Committee for the year 2013.

For the fiscal year June 30, 2013 to June 30, 2014, She was appointed Chair of PICPA Metro Manila Region International Conference, Co-Chair of the PICPA Performance Governance System, and re-appointed Chair of PICPA coordinating committee with PRC/SEC & BOA.

On November 20, 2015, she was recognized for her outstanding leadership and entrepreneurial excellence in the Asia Pacific Entrepreneurship Awards (APEA) 2015 by Enterprise Asia in the Most Promising Category

She was also awarded the Outstanding PICPA Member Award by the Philippine Institute of Certified Public Accountants (PICPA) during the 70th PICPA Annual National Convention on November 26, 2015.

On June 2016, She graduated in the Strategic Business Economics Program (SBEP) – Masters in Economics at the University of Asia & The Pacific.

On June 2017, she received the PICPA Presidential Citation for Commendable Leadership and for her selfless dedication, unwavering commitment and significant contributions in realizing PICPA’s goals and objectives as Chairman of the Performance Governance System (PGS) Committee in leading the completion, compliance and achievement of all the requirements for the Institutionalization of the PGS for the Accountancy Profession after an independent assessment and evaluation facilitated by the Institute  for Solidarity in Asia (ISA). On March 29, 2016, ISA conferred to the Accountancy Profession three (3) outstanding and distinguished awards: PGS INSTITUTIONALIZATION AWARD, SEAL OF ISLANDS OF GOOD GOVERNANCE (IGG) and the GOLD TRAILBLAZER AWARD.

For the fiscal year June 30, 2018 to June 30, 2019, she was appointed as Vice President of PICPA for the Public Practice Sector. She was also elected as Vice Chair for Professional Development of PICPA Metro Manila Region Council and Chair of Geographical Area Office (GAO).

She is currently the Chairperson of FINEX Media Affairs Committee and is a Member of ISA’s Society of Associates.

She had been recently inducted to become a member of Solidarity in Asia (ISA)’s Society of Associates – ISA is a non-partisan, non-profit public governance reform organization that envisions a Dream Philippines, where every government institution delivers and every citizen prospers.