Atty. Willie Santiago is both a Lawyer and Certified Public Accountant.

He is currently the Director of Tax & Corporate Services Division of Diaz Murillo Dalupan & Company.

He is a regular lecturer at Philippine Institute of Certified Public Accountants (PICPA), Association of Certified Public Accountants in Public Practice (ACPAPP), Asian Institute of
Taxation, and Mandatory Continuing Legal Education (MCLE) for Lawyers at Alternative Center
for Continuing Education and Seminar Solutions, Inc. (ACCESS).

He is also invited to speak at Institute of Internal Auditors, University of Asia and the Pacific, Philippine Retailers Association, various chambers of commerce here and abroad, and various
radio broadcasting.

Atty. Willie represents clients before SEC as well as in courts as a litigator or acting as a litigation support in refund cases and assessments.