Jeff-Mike Smith Sule is a Fellow of the Royal Institute of Accountants based in Singapore, a Certified Internal Auditor under The Institute of Internal Auditors, a Certified Bookkeeper under The Institute of Certified Bookkeepers based in United Kingdom, and Technical Education and Skills Development Authority (TESDA), and an Accredited Accounting Teacher.  He has four active professional licenses under PRC, to wit, Certified Public Accountant, Real Estate Appraiser, Real Estate Broker, and Environmental Planner. Jeff graduated Magna Cum Laude from Polytechnic University of the Philippines – Manila with a bachelor degree in accountancy. He placed Top 7 in the 2010 CPA Licensure Examination and Top 2  in the 2014 Real Estate Appraiser Licensure Examination. Jeff is currently an internal audit manager at American Data Exchange Company. He also held various management positions in ÆON Credit Service (Philippines), Inc., a Japanese non-bank financing company, namely Internal Control Manager, Portfolio Manager, Control Manager and Internal Audit Manager. Jeff also previously did IT and financial audit at Ernst & Young - Sycip Gorres Velayo and Company (SGV). He was also a faculty member of various educational institutions which include Ateneo de Manila University, De La Salle University, Mapua Institute of Technology, Far Eastern University, Philippine Christian University, Polytechnic University of the Philippines, Manila Integrated Review Schools Corporation, Shield Professionals Review and Training Center, and ExcelCIA Knowledge Institute Inc. He was also an accreditor of the Association of Local Colleges and Universities – Commission on Accreditation (ALCU-COA).Jeff shares his knowledge and expertise as a PICPA lecturer and a national speaker on topics that involve external and internal audit, IT audit, real estate and environmental planning, accounting and taxation, bookkeeping, business process management and organizational transformation.