Atty. Charles D. Flores, CPA, CMA

20/07/2026

Thank you Sir Rex 🫡

We extend our heartfelt appreciation to Sir Rex Cagas, CPA, City Administrator of Digos City, for serving as our Guest Speaker during the PICPA Davao del Sur Accountancy Week 2026 Culmination Program on July 18, 2026.

Through his inspiring message on Global Excellence and Ethical Leadership, he reminded us that true success is measured not only by competence but also by character.

As Sir Rex aptly said, "To live with integrity is a choice." May this powerful reminder inspire every CPA and future CPA to uphold the highest standards of professionalism, accountability, and ethical leadership in every endeavor.

Thank you, Sir Rex, for sharing your wisdom and inspiring the accountancy community to lead with excellence and integrity.

19/07/2026

"𝙒𝙝𝙚𝙧𝙚 𝙖𝙧𝙚 𝙩𝙝𝙚 𝘼𝙘𝙘𝙤𝙪𝙣𝙩𝙖𝙣𝙩𝙨?"

​During the PICPA Davao Del Sur Accountancy Week Culmination Night, Sir Rex Fortich Cagas took center stage to deliver a powerful message that resonated with every professional in the room.

Thank you, Sir Rex, for the profound reminder that as CPAs, we are not just pencil pushers, but rather the leaders and builders of accountability, transparency, and good governance.

18/06/2026

16/06/2026

𝗗𝗜𝗚𝗢𝗦 𝗖𝗜𝗧𝗬 𝗣𝗔𝗦𝗦𝗘𝗦 𝟮𝟬𝟮𝟱 𝗚𝗢𝗢𝗗 𝗙𝗜𝗡𝗔𝗡𝗖𝗜𝗔𝗟 𝗛𝗢𝗨𝗦𝗘𝗞𝗘𝗘𝗣𝗜𝗡𝗚.

The Department of the Interior and Local Government (DILG) has officially listed the City Government of Digos as a passer of the CY 2025 Good Financial Housekeeping assessment.

This milestone highlights the city’s unwavering commitment to transparency and sound fiscal management, in line with the national government’s standards for outstanding local governance.

📷 Courtesy of DILG-Davao City/Facebook

15/06/2026

The (SC) has suspended a lawyer for using vulgar words in a social media post.

In a Decision written by Associate Justice Jhosep Y. Lopez, the SC’s Second Division found Atty. Jesus Nicardo M. Falcis III guilty of simple misconduct and suspended him from the practice of law for one year.

The case arose from a Twitter post made by Atty. Falcis defending his brother, Nicko, against accusations related to a qualified theft complaint filed by Kris Aquino (Aquino):

“𝘠𝘶𝘯𝘨 𝘮𝘨𝘢 𝘣𝘪𝘢𝘴𝘦𝘥 𝘯𝘢 𝘥𝘪𝘭𝘢𝘸𝘢𝘯 𝘥𝘺𝘢𝘯, 𝘩𝘢𝘭𝘢𝘵𝘢 𝘬𝘢𝘺𝘰. 𝘚𝘢 𝘢𝘭𝘭𝘦𝘨𝘢𝘵𝘪𝘰𝘯𝘴 𝘯𝘪 𝘒𝘳𝘪𝘴, 𝘱𝘢𝘯𝘪𝘸𝘢𝘭𝘢𝘯𝘨 𝘱𝘢𝘯𝘪𝘸𝘢𝘭𝘢 𝘯𝘢 𝘬𝘢𝘺𝘰 𝘢𝘨𝘢𝘥. 𝘗𝘦𝘳𝘰 𝘴𝘢 𝘢𝘭𝘭𝘦𝘨𝘢𝘵𝘪𝘰𝘯𝘴 𝘯𝘢𝘮𝘪𝘯 𝘯𝘢 𝘴𝘩𝘦 𝘵𝘩𝘳𝘦𝘢𝘵𝘦𝘯𝘦𝘥 𝘮𝘺 𝘣𝘳𝘰𝘵𝘩𝘦𝘳, 𝘸𝘢𝘭𝘢 𝘢𝘬𝘰 𝘯𝘢𝘳𝘪𝘳𝘪𝘯𝘪𝘨 𝘴𝘢 𝘪𝘯𝘺𝘰? 𝘗𝘢𝘬𝘺𝘶 𝘬𝘢𝘺𝘰 𝘮𝘨𝘢 𝘨𝘢𝘨𝘰 𝘩𝘢𝘩𝘢 𝘤𝘩𝘦𝘤𝘬 𝘺𝘰𝘶𝘳 𝘤𝘰𝘨𝘯𝘪𝘵𝘪𝘷𝘦 𝘣𝘪𝘢𝘴𝘦𝘴.”

Jason Gene Baltao (Baltao), Aquino’s former business partner, filed a complaint against Atty. Falcis before the Integrated Bar of the Philippines (IBP) for conduct unbecoming of a lawyer.

Atty. Falcis argued that previous SC rulings held that the phrase “𝘱𝘶𝘵𝘢𝘯𝘨 𝘪𝘯𝘢” is often used to express anger or frustration, not to defame. He also claimed that lawyers are entitled to freedom of speech and expression.

The IBP found that Atty. Falcis violated the 𝘊𝘰𝘥𝘦 𝘰𝘧 𝘗𝘳𝘰𝘧𝘦𝘴𝘴𝘪𝘰𝘯𝘢𝘭 𝘙𝘦𝘴𝘱𝘰𝘯𝘴𝘪𝘣𝘪𝘭𝘪𝘵𝘺 𝘢𝘯𝘥 𝘈𝘤𝘤𝘰𝘶𝘯𝘵𝘢𝘣𝘪𝘭𝘪𝘵𝘺 (𝘊𝘗𝘙𝘈) by using offensive language and recommended a penalty of a fine and reprimand.

The SC agreed with the IBP’s findings but imposed a heavier penalty of suspension.

Under Canon II, Section 4 of the CPRA, lawyers must use dignified, gender-fair, child- and culturally-sensitive language in both their professional and personal dealings. They must not use abusive, offensive, or improper language, whether spoken or written, including on social media. Such conduct undermines the dignity of the legal profession.

Section 37 of the same Canon requires lawyers to ensure that their online posts—whether public or shared within a limited audience—uphold the dignity of the profession, protect it from disrepute, and maintain respect for the law.

Section 36 also requires lawyers to understand the benefits, risks, and ethical implications of using social media.

Ruling that Atty. Falcis failed to meet these standards, the SC stressed that he should have understood the risks and consequences of his statements on social media, including how they can spread widely, reach all kinds of audiences, and influence both lawyers and non-lawyers, including children.

The SC held that the lawyer’s oath and their duties and responsibilities serve as the limit of free speech for lawyers.

The SC also reminded lawyers of the nature of social media, which encompasses a wide audience and may not easily be restricted.

The SC explained that Atty. Falcis’ actions amounted to misconduct, defined as intentional wrongdoing or a deliberate violation of a rule or standard of behavior, whether work-related or not. It is considered simple misconduct if there is no corruption or clear intent to violate the law.

The SC increased the penalty from a fine to suspension due to Atty. Falcis’ prior administrative violations, including direct and indirect contempt, and the seriousness of his use of profane and offensive language.

Read the full text of the press release at https://sc.judiciary.gov.ph/?p=167468

Read the full text of the Decision https://sc.judiciary.gov.ph/?p=167448

Read the Concurring Opinion of Senior Associate Justice Marvic M.V.F. Leonen at https://sc.judiciary.gov.ph/?p=167455

Copying of this content is subject to the SC PIO’s Credit Attribution Policy: https://sc.judiciary.gov.ph/credit-attribution

13/06/2026

𝙏𝙪𝙣𝙖𝙮 𝙗𝙖 𝙩𝙖𝙮𝙤𝙣𝙜 𝙢𝙖𝙡𝙖𝙮𝙖?
Truth is, freedom is an ongoing project. 🇵🇭

🔎 Reflections on

05/06/2026

03/06/2026

30/05/2026

How do the 𝘙𝘶𝘭𝘦𝘴 𝘰𝘯 𝘍𝘪𝘭𝘪𝘱𝘪𝘯𝘰 𝘚𝘪𝘨𝘯 𝘓𝘢𝘯𝘨𝘶𝘢𝘨𝘦 𝘐𝘯𝘵𝘦𝘳𝘱𝘳𝘦𝘵𝘪𝘯𝘨 𝘪𝘯 𝘵𝘩𝘦 𝘑𝘶𝘥𝘪𝘤𝘪𝘢𝘳𝘺 move beyond simple translation to recognizing the d/Deaf community’s cultural identity? What role do the Rules play in ensuring the d/Deaf’s constitutional right to effectively participate in judicial processes?

29/05/2026

The (SC) has ruled that a spouse’s acts creating a hostile and intimidating environment for the other spouse, their children, and common children may constitute “grossly abusive conduct” under the 𝘍𝘢𝘮𝘪𝘭𝘺 𝘊𝘰𝘥𝘦 which serves as a ground for legal separation.

The (SC) has ruled that a spouse’s acts creating a hostile and intimidating environment for the other spouse, their children, and common children may constitute “grossly abusive conduct” under the 𝘍𝘢𝘮𝘪𝘭𝘺 𝘊𝘰𝘥𝘦 which serves as a ground for legal separation.

In a Decision written by Associate Justice Antonio T. Kho, Jr., the SC’s Second Division granted the petition for legal separation filed by a husband against his wife, after finding that her actions constituted grossly abusive conduct under Article 55(1) of the 𝘍𝘢𝘮𝘪𝘭𝘺 𝘊𝘰𝘥𝘦.

The couple married in 2003 and later had two children. To support their family, the wife started selling coffee, but they still faced financial hardships. The husband studied nursing with hopes of eventually relocating their family abroad. However, his plan to move abroad never materialized.

During the marriage, the husband claimed he faced various abusive behaviors from his wife. He reported that she controlled their finances and refused to provide financial help, even when he needed treatment for his toothache and was advised to get a root canal.

The husband also claimed that at a party, his wife told their friends she wanted to cut off his p***s because they were no longer having s*x. He also alleged that she shared stories about him with family and friends, often twisting the facts to make him look bad.

The husband also said that his wife refused marriage counseling, prohibited him from seeing his friends, manipulated their children to force him to provide more financial support, and maintained a controlling attitude throughout their marriage.

The Regional Trial Court (RTC) granted the petition for legal separation after finding that the wife’s behavior amounted to grossly abusive conduct. However, the Court of Appeals reversed the ruling, holding that their disagreements were ordinary marital disputes.

The SC affirmed the RTC defining acts constituting “grossly abusive conduct”, which is a ground for legal separation under Article 55(1) of the 𝘍𝘢𝘮𝘪𝘭𝘺 𝘊𝘰𝘥𝘦, to include those acts by a spouse that create a hostile and intimidating environment for the other spouse or the children.

The SC also stressed that courts must decide this issue on a case-by-case basis, based on the facts and evidence presented.

While the 𝘍𝘢𝘮𝘪𝘭𝘺 𝘊𝘰𝘥𝘦 does not allow absolute divorce, spouses may legally separate by order of a court without ending their marriage. Unlike a declaration that a marriage is void, a legal separation does not break the marital bond.

Among the grounds for legal separation under Article 55(1) of the 𝘍𝘢𝘮𝘪𝘭𝘺 𝘊𝘰𝘥𝘦 is repeated physical violence or grossly abusive conduct against the spouse, their common child, or the spouse’s child.

The SC added that this interpretation is consistent with the State’s constitutional duty to protect marriage as a basic social institution.

In this case, the SC found that the wife’s actions, taken together, created a hostile and intimidating environment for the husband. He was made to constantly follow her lead, and his efforts to fix the marriage through counseling and other interventions were unsuccessful. Witnesses also confirmed her controlling behavior, which supported the finding of a hostile home environment. Because of this, the SC ruled that the husband was justified in seeking reassignment to another province to distance himself from the situation at home.

The SC granted the legal separation and sent the case back to the RTC for the dissolution and division of the couple’s property. It also directed the RTC to decide on the custody and support of their children.

Read the full text of the press release at https://sc.judiciary.gov.ph/?p=166927

Read the full text of the Decision at https://sc.judiciary.gov.ph/?p=164913

Read the Separate Concurring Opinion of Senior Associate Justice Marvic M.V.F. Leonen at https://sc.judiciary.gov.ph/?p=164917

Copying of this content is subject to the SC PIO’s Credit Attribution Policy.