Emmanuel Yason Artiza is currently the General Accountant of the Securities and Exchange Commission. He has been working with the SEC for more than 29 years in various capacities, first as Assistant Commission Secretary, then as Assistant Director of the Corporate Governance and Finance Department and finally as General Accountant.
Aside from being the SEC General Accountant, he is currently serving as Chairman of the SEC Bids and Awards Commission, SEC Alternate Representative to the Auditing and Assurance Standard Council and Financial Reporting Standards Council and a Member of the Philippine Interpretations Committee. He also served as Head of the SEC Hearing Panel Handling Rehabilitation and Liquidation Cases.
He has attended various International Training Courses, Seminars and Workshops related to accountancy and audit, the latest of which were the 2019 International Forum of Independent Audit Regulators Plenary Meeting held in Rhodes, Greece; World Standard Setters Conference in London UK last October 2018; the ASEAN Audit Regulators Group Inspection Workshops and the US Public Company Accounting Oversight Board (PCAOB) International Institute
He finished his Bachelor of Science in Commerce - Accounting from the University of Santo Tomas and Bachelor of Law from the Far Eastern University.
He is a Career Executive Service Officer IV, a Certified Public Accountant and a Lawyer.
Hon. Marian Ivy F. Reyes-Fajardo is the youngest Associate Justice appointed to the Court of Tax Appeals at the age of 45 on the date of her appointment on May 20, 2021.
Justice Reyes-Fajardo graduated cum laude with a degree of BA Psychology from the University of the Philippines – Diliman in 1996. She completed her Juris Doctor from the Ateneo De Manila University in 2000. She passed the 2000 Philippine bar examinations, with a bar average grade of 84.95%. She finished PHILJA’s Pre-judicature program with the highest grade of 96.2%.
She completed in May 2018 on Merit Scholarship her Masters of Law Degree in International Business Law at Northwestern University, Pritzker School of Law in Chicago, with honors and top of her class with a grade point average of 4.047.
From August 2001 to June 2008, Justice Reyes-Fajardo joined Medialdea Ata Bello & Guevarra (MABG) Law Offices as junior associate up to her promotion to partnership. Thereafter, Justice Reyes-Fajardo started Reyes-Fajardo & Associates, a law office she maintained up to her appointment to the CTA.
Justice Reyes-Fajardo was the Associate Dean of the College of Law of Philippine Christian University. She was a professor, a commercial law bar reviewer and an accredited MCLE lecturer on commercial law subjects, such as Financial Rehabilitation and Insolvency, Competition Law, Securities and Security Transactions.
Justice Reyes-Fajardo served as Deputy Director of the Commission on Bar Discipline of the Integrated Bar of the Philippines (IBP) from 2019 up to her appointment to the CTA in 2021. She is also a member of IBP-Cagayan.
She is a member of the ASEAN Law Association, International Bar Association, and INSOL International in London, a world-wide federation of national associations accountants and lawyers on insolvency. She is also an Ateneo Human Rights alumna.