Angara Abello Concepcion Regala & Cruz Law Offices (ACCRALaw) > Manila, Philippines > Firm Profile

Angara Abello Concepcion Regala & Cruz Law Offices (ACCRALaw)

Philippines > Banking and finance Tier 1

Led by Judy Hao, the team at Angara Abello Concepcion Regala & Cruz Law Offices (ACCRALaw) has a solid reputation for its advice to many banking clients on a variety of regulatory and compliance matters. It is well-regarded for its work on preparing loan, financing and security agreements as well as other debt instruments (such as advising on the issuance of notes). The group is also skilled in helping both local and foreign borrowers and lenders. Andre Navato is another key figure, who advises both borrowers and lenders on loan agreements and security documents.

Practice head(s):

Judy Hao

Other key lawyers:

Key clients

Philippine Airlines

The Hongkong & Shanghai Banking Corp Ltd.

Standard Chartered Bank

Philippines > Capital markets Tier 1

The dynamic team at Angara Abello Concepcion Regala & Cruz Law Offices (ACCRALaw) frequently acts for high-profile clients on their initial public offerings, follow-on offerings, bond offerings and back-door listings. With Judy Hao at the helm, it is equally skilled at advising on stock rights offerings as well as dollar denominated equity and debt offerings. The firm is also sought out for its expertise in the securities aspects of Real Estate Investment Trusts. Everlene Lee specialises in securities and capital markets work, while Francisco Lim, who is now a senior legal counsel, is a well-respected figure in the market having previously served as President and Chief Executive Officer of the Philippine Stock Exchange.

Practice head(s):

Judy Hao

Other key lawyers:

Key clients

BPI Capital Corporation


BDO Capital & Investment Corporation

The Keepers Holdings, Inc.

Cirtek Holdings Philippines Corporation

Abacus Capital and Investment Corporation

The Hongkong & Shanghai Banking Corp Ltd.

RCBC Capital Corporation

PNB Capital and Investment Corporation

Work highlights

  • Acted as counsel for the joint lead managers, The Hongkong & Shanghai Banking Corporation and Standard Chartered Bank in relation to the PHP11bn digital bond issuance of Union Bank of the Philippines from its existing bond program. This is the first digital bond issuance in the Philippines.
  • Acted as Philippine counsel to the joint global coordinators (UBS, Credit Suisse, JP Morgan and Citibank) and local lead underwriters (BDO Capital & Investment Corp., BPI Capital Corporation, and First Metro Investment Corporation) in connection with the initial public offering of Monde Nissin Corporation.

Philippines > Corporate and M&A Tier 1

Angara Abello Concepcion Regala & Cruz Law Offices (ACCRALaw) has a strong national presence, with offices in Manila and Davao City. It has developed considerable expertise in structuring foreign equity investments in nationalised industries and remains a firm of choice for large-scale M&As and due diligence. Based in Manila, practice leader Judy Hao is recommended for her work on a broad array of business transactions and the establishment of branch offices, while Andre Navato has experience advising on the acquisition of power generation facilities in the Philippines. Everlene Lee is another key member of the group, who covers corporate, securities and capital markets transactions. Myra Montecalvo-Quilatan and Jessa Wong-Cantano oversee the practice in Davao City.

Practice head(s):

Judy Hao


‘They are competent as lawyers and very professional. They work as a team, and at the same time, we can also rely on each member. They are easy to work with, very courteous, and helpful.’

‘I commend Everlene Lee for being professional. She is straightforward and makes the client feel at ease.’

Key clients

Unifrutti Tropical Philippines, Inc.

Sumitomo Mitsui Banking Corporation

Nagarro, Inc.

Warburg Pincus

Kersia Group

Advanced Manufacturing Control Systems Limited

Joffre Capital Limited thru King & Wood Mallesons

Nomura Real Estate Development Co., Ltd.

Philippines > Dispute resolution Tier 1

Angara Abello Concepcion Regala & Cruz Law Offices (ACCRALaw) has a strong national presence and is sought after for its expertise in handling all forms of litigation and dispute resolution, with capability in commercial and construction arbitration. Key figures in the team include special legal counsel Victor Lazatin, along with Patricia-Ann Prodigalidad, Oliver Pantaleon and Arnold Corporal. The group has a track record handling a broad range of disputes, from criminal, environmental and family cases to securities litigation, mass tort and negligence actions, in addition to commercial and banking litigation. Leland Villadolid is noted for his expertise in telecoms and technology disputes, while Jose Martin Tensuan focuses on large-scale infrastructure cases. Other key contacts in the group include Myra Montecalvo-Quilatan and Patricia Tysmans-Clemente.

Practice head(s):

Oliver Pantaleon; Patricia Tysmans-Clemente


‘ACCRA is the best in its field. They are comprised of the best lawyers in the profession. The lawyers are empowered early on in their career and are taught to engage with clients directly.’

‘Most importantly, they are in tune with the client objectives and understand that they need to be pragmatic in their advice given commercial realities of each client.’

‘George Aquino is truly an excellent litigator and partner when he engages with clients. George is upfront, intensely committed to his clients’ cause and is not afraid to speak up for his clients.’

‘Rowena Garcia-Flores appears laid back but has the sharpest legal mind I have ever encountered. She has the entire legal strategy of the case set out in her head even before the start of trial and is meticulous in implementing it for the benefit of her clients.’

Key clients

Metropolitan Bank & Trust Company

Manila Electric Company

Chevron Philippines, Inc.

Bangko Sentral ng Pilipinas

PLDT, Inc.

Smartmatic Philippines, Inc.

SMMT-TIM 2016, Inc.

Meta Platforms, Inc.

Bankers Association of the Philippines

Sanofi Pasteur

Philippines > Immigration Tier 1

Maria Khristina Garcia-Angel leads an outstanding team at Angara Abello Concepcion Regala & Cruz Law Offices (ACCRALaw). It is noted for its expertise across a wide range of immigration and citizenship matters, in addition to outbound employment procedures for Filipino nationals. The dedicated practice is sought after by foreign embassies, government institutions, local conglomerates and other entities, including international banks and hotel chains, to handle a host of issues relating to visas, work permits and other immigration mandates. The practice also has demonstrable experience advising foreign nationals who have been excluded from the country, as well as defending clients facing deportation charges. Napoleon Gonzales is another key contact in the team.

Practice head(s):

Maria Khristina Garcia-Angel

Other key lawyers:


‘Professionalism is evident in the team. Their people are the strength of Angara Abello Concepcion Regala & Cruz.’

‘Partners and associates are professional, accommodating, and have a quick response to inquiries.’

Philippines > Labour and employment Tier 1

With offices in Davao City and Manila, the national practice at Angara Abello Concepcion Regala & Cruz Law Offices (ACCRALaw) counts domestic companies and multinational corporations among its key roster of clients. The team receives a steady flow of instructions from international law firms on a broad range of contentious and non-contentious labour and employment matters. The Manila-based team is jointly led by senior partner Clarence Darrow Valdecantos and Neptali Salvanera, who advises on labour litigation, in addition to manpower reduction programmes and the labour aspects of M&As. Joy Anne Leong-Pambid handles matters concerning the termination of employment and successor-employer issues arising from the implementation of M&As, while Erwin Jay V. Filio handles labour-related criminal litigation cases. Myra Montecalvo-Quilatan and Jessa Wong-Cantano spearhead practice in Davao City. Other key contacts in the team include of counsel Emerico De Guzman and senior associate Franchesca Abigail Gesmundo.

Practice head(s):

Clarence Darrow Valdecantos; Neptali Salvanera; Myra Montecalvo-Quilatan; Jessa Wong-Cantano

Key clients

24-7 Intouch PH Inc.

AGC, Inc.

Amdocs Philippines, Inc.

Asian Transmission Corporation

AstraZeneca Pharmaceuticals (Phils), Inc.

Chevron Philippines, Inc.

China Banking Corporation

Clifford Chance Pte. Ltd

Coca-Cola Beverages Philippines, Inc.

CVC Capital Partners

ePerformax Contact Centers & BPO

Glaxo SmithKline Philippines, Inc.

Hogan Lovells International LLP (UK)

J&J Worldwide Services

J.P. Morgan Chase Bank, N.A. Philippine Global Service Center

Littler Mendelson P.C.

LizardBear Tasking Inc.

L’Oreal Philippines, Inc.

Melco Resorts Leisure (PHP) Corporation

Ogletree, Deakins, Nash, Smoak & Stewart P.C.

Pilipinas Shell Petroleum Corporation


Procter & Gamble Philippines Inc

Rizal Commercial Banking Corporation

SAP Philippines, Inc.

SC Reservations, Inc. (doing business under the name and style of IHG)

Sun Life Grepa Financial Incorporated

The British Council

The Conrad Manila

Total (Philippines) Corp.

Toyo Ink Holding Co. Ltd.

Uber Philippines Centre of Excellence LLC

Philippines > Real estate and construction Tier 1

Philippines > Tax Tier 1

Angara Abello Concepcion Regala & Cruz Law Offices (ACCRALaw) has a diverse practice that advises on a wide array of taxation issues from advising on estate planning and tax compliance audits to claims for refunds, anti-dumping law and tax appeals. The team frequently advises conglomerates and multinational corporations as well as other entities such as listed companies and financial institutions alongside high-net-worth individuals. Among its experienced tax practitioners is Ruby Rose J Yusi, who often represents clients before administrative agencies, local taxing authorities and tax courts. Eric R Recalde is skilled across a broad spectrum of issues – he particularly excels at providing tax planning and structuring advice. Jacqueline Ann Tan also plays a pivotal role in the tax department along with Oliver L Pantaleon.

Practice head(s):

Ruby Rose J Yusi; Oliver L Pantaleon; Eric R Recalde; Jacqueline Ann Tan

Key clients

Acquire Asia Pacific (Manila), Inc.

Ajanta Pharma Philippines, Inc.

Araneta Group of Companies


AstraZeneca Pharmaceutical (Philippines) Inc.

Banco De Oro Unibank, Inc.

Bangko Sentral ng Pilipinas

Bank of the Philippine Islands

Campaigns and Grey, Inc.

Citibank N.A.

Del Monte Phillipines, Inc.

Dragonpay Corporation

HC Consumer Finance Phils. Inc.

Hyundai Merchant Marine (Philippines) Co., Inc.

ING Foundation Philippines, Inc./ING Bank N.V.

Light Rail Manila Corporation

Metropolitan Bank & Trust Company

Mitsubishi Motors Philippines Corporation

Nueva Ecija Electric Cooperative I

Pilipinas Shell Petroleum Corporation

Philippine National Bank

PPD Pharmaceutical Development Philippines Corp.

Procter & Gamble Philippines, Inc.

Rappler, Inc.

Rizal Commercial Banking Corporation

SEAOIL Philippines, Inc.

SM Prime Holdings, Inc.

Smartmatic Philippines

Subic Water and Sewerage Co., Inc.

Sumisetsu Philippines, Inc.

Sumitomo Mitsui Banking Corporation

Tetra Pak (Philippines), Inc.

Union Bank of the Philippines

Work highlights

  • Advised and represented a consortium of banks (c/o Bankers Association of the Philippines) in successfully assailing the validity of a revenue regulation as it was issued contrary to the Tax Code.
  • Advised and represented Mitsubishi Motors Philippines Corporation in opposing an application for the Imposition of definitive Safeguard Measure against the importations of Motor Vehicles (Passenger Cars and Light Commercial Vehicles) before the Tariff Commission.
  • Represented and successfully secured an order in favour of Nueva Ecija Electric Cooperative I before the Court of Tax Appeal.

Philippines > Intellectual property Tier 2

With demonstrable experience acting for national and international clients on the contentious and non-contentious aspects of IP protection matters, Victor De Leon and Richmond Lee are at the helm of Angara Abello Concepcion Regala & Cruz Law Offices (ACCRALaw)’s IP practice. The first-rate team is well-equipped to advise on a broad range of mandates, from licensing and franchising to IPR enforcement, civil remedies and opposition proceedings. Alex Ferdinand S. Fider acts for clients across the pharmaceutical, broadcasting, sportswear and cosmetic sectors on the protection and enforcement of IP rights in the Philippines.

Practice head(s):

Victor De Leon; Richmond Lee

Other key lawyers:


‘They are quick and efficient.’

‘Victor De Leon will suggest solutions to problems and alternatives, keeps me informed and up to date. He is reliable and manages our trademark portfolio very well.’

Key clients

Estee Lauder


San Miguel Group

Jardine Matheson Group

BP plc

Fraser & Neave

Monde Nissin Corporation


Honda Motor

Bayer AG

iNova Pharmaceuticals

Philippine Daily Inquirer

Maxim’s Caterers

JHO Intellectual Property Holdings, LLC

Work highlights

  • Acted for China Unionpay in opposing the registration of the mark “UNIPAY” filed by a local individual covering financial and monetary services similar to services offered by China Unionpay.
  • Acted for the owners of the “OFFICEMAX” trademark in a successful opposition action against registration of the identical trademark “OFFICEMAX” for use on paper and related products.
  • Defended Liwayway Marketing Corporation in a trademark opposition case filed by IFP Manufacturing Corp., the registered owner of the “OK NEW! PISDA” mark, against Liwayway’s application for the registration of the “OISHI FISHDA FISH KROPEK” trademark.

Philippines > Projects and energy Tier 3

The firm: Founded in 1972 by Senator Edgardo J Angara, Attys. Manuel G Abello, Teodoro D Regala, Jose C Concepcion and Avelino V Cruz, ACCRALAW is a cohesive multi-disciplinary team of legal professionals with in-depth knowledge of specialized legal fields.  Backed by almost fifty (50) years of experience in Philippine law, the firm has grown to a prestigious service organization of 170 lawyers and 178 non-legal personnel.

A top-tier institutional firm, ACCRALAW is based at the ACCRALAW Tower in the Bonifacio Global City, Metro Manila, and has full-service branches in Cebu City and Davao City – thriving commercial and business centers in the southern islands of the Philippines. The firm is linked to a global network of correspondent lawyers, law firms and Bar associations.

To enhance the delivery of services to clients, the firm has computerized its operations since the early 1980s. It was the first law firm in the Philippines to utilize a widely used, comprehensive and integrated computer system for law offices.

Areas of practice: The firm has a track record in handling diverse, significant and complex business projects and joint ventures involving multinational clients, and has handled a great number of landmark litigation cases.

ACCRALAW’s clientele represents the full spectrum of business and industry, as well as professional organizations and individuals. Serving the firm’s clients are seven practice departments and its two branches that offer timely, creative and strategic legal solutions alongside cost-effective administration and expert handling of clients’ requirements.

The retainer department provides legal services required by the firm’s general retainer clients in the ordinary course of business, such as consultation and advice on simple operational issues, preparation of ordinary contracts and legal documents and their rendition of ordinary legal opinions.

The intellectual property department represents clients in all aspects of IP protection, including registration and post-registration, enforcement of IP rights and in prosecuting or defending any litigation matter involving IP issues.

The corporate and special projects department performs legal services in connection with the establishment of business enterprises, mergers and acquisitions, banking and finance (including project finance), securities issues, public/private partnership projects, and energy/utilities projects, among others.

The labour and employment department renders assistance in the formulation of employment policies, and in the handling of administrative cases including employees, the litigation of cases involving their dismissal and suspension, money claims and damages arising from employer-employee relations, petitions for certification elections, intra- and inter-union disputes, negotiations for collective bargaining agreements, unfair labour practice, preventive mediation/conciliation of labour disputes, strikes and walkouts, grievance handling and labour arbitration, labour-related cases and other related matters.

The litigation and dispute resolution department supervises and monitors all litigation matters before regular courts of law, administrative agencies, quasi-judicial tribunals and arbitral bodies (both international and domestic).

The tax department offers services covering the entire field of national and local taxation, customs and anti-dumping laws.

The immigration department represents clients before government agencies involved in defining the terms and conditions of a non-resident’s authorized stay in the Philippines.

The firm’s managing partner is Emerico O De Guzman, and the co-managing partner is Salvador L. Peña.

Labor and Employment Department Emerico O. De 8830-8000
Litigation and Dispute Resolution Department Salvador L. 8830-8000
Retainer Department Josephine Alessandra G. 8830-8000
Retainer Department Aison Benedict C. 8830-8000
Intellectual Property Department Alex Ferdinand S. 8830-8000
Intellectual Property Department Richmond K. 8830-8000
Corporate and Special Projects Department Judy 8830-8000
Corporate and Special Projects Department Joselito M. 8830-8000
Corporate Services Group Elaine Patricia S. 8830-8000
Labor and Employment Department Clarence Darrow C. 8830-8000
Labor and Employment Department Neptali B. 8830-8000
Litigation and Dispute Resolution Department Leland R. Villadolid, 8830-8000
Litigation and Dispute Resolution Department Jose Martin R. 8830-8000
Tax Department Eric R. 8830-8000
Immigration Department Maria Khristina Z. 8830-8000
Cebu City Branch Jefferson M. 231-1449; (6332) 231-4223
Cebu City Branch Eduardo V. Soleng, 231-1449; (6332) 231-4223
Davao City Branch Ma. Iolanda B. 224-0996; (6382) 224-0998
Davao City Branch Myra S. 224-0996; (6382) 224-0998
Ana Lourdes Teresa Arnaldo-Oracion photoMs Ana Lourdes Teresa Arnaldo-OracionSenior Partner Admiralty & Maritime | Anti-Bribery, Corruption and Anti- Money Laundering…
Creselda G. Baldonado photoMs Creselda G. BaldonadoPartner Criminal Law | Environment and Natural Resources | Family and Matrimonial…
Josephine Alessandra G. Cochico photoMs Josephine Alessandra G. CochicoSenior Partner Contracts | Corporate | Insurance | Investment, Mergers and Acquisitions…
Reynaldo J. Concepcion photoMr Reynaldo J. ConcepcionPartner Environment and Natural Resources | Investment, Mergers and Acquisitions | Real…
Arnold M. Corporal photoMr Arnold M. CorporalPartner Advertising and Mass Media | Antitrust & Trade Regulation | Arbitration…
Avelino V. Cruz photoMr Avelino V. CruzFounding Partner Administrative Law and Regulatory Practice | Appellate Practice | Corporate…
Emerico O. De Guzman photoMr Emerico O. De GuzmanSenior Partner Appellate Practice | Business Process Outsourcing | Labor and Employment…
Alex Ferdinand S. Fider photoMr Alex Ferdinand S. FiderSenior Partner Copyright and Related Rights | Internet, Technology and Science |…
Gilberto D. Gallos photoMr Gilberto D. GallosSenior Partner Arbitration and Mediation | Bankruptcy, Insolvency and Corporate Rehabilitation |…
Rowena L. Garcia-Flores photoMs Rowena L. Garcia-FloresSenior Partner Anti-Bribery, Corruption and Anti- Money Laundering | Contracts | Criminal…
Judy Hao photoMs Judy HaoSenior Partner Banking and Finance | Construction | Investment, Mergers and Acquisitions…
Francisco Ed. Lim photoMr Francisco Ed. LimSenior Partner Antitrust & Trade Regulation | Bankruptcy, Insolvency and Corporate Rehabilitation…
Andre B. Navato, Jr. photoMr Andre B. Navato, Jr.Partner Banking and Finance | Energy | Investment, Mergers and Acquisitions |…
Oliver L. Pantaleon photoMr Oliver L. PantaleonSenior Partner Contracts | Energy | Environment and Natural Resources | Litigation…
Salvador L. Peña photoMr Salvador L. PeñaSenior Partner Appellate Practice | Arbitration and Mediation | Construction | Litigation…
Patricia-Ann T. Prodigalidad photoMs Patricia-Ann T. ProdigalidadSenior Partner Antitrust & Trade Regulation | Arbitration and Mediation | Bankruptcy,…
Teodoro L. Regala, Jr. photoMr Teodoro L. Regala, Jr.Senior Partner Agricultural Law and Agrarian Reform | Arbitration and Mediation |…
Elaine Patricia S. Reyes-Rodolfo photoMs Elaine Patricia S. Reyes-RodolfoPartner
Eduardo V. Soleng, Jr. photoMr Eduardo V. Soleng, Jr.Partner
Melissa Angela G. Velarde photoMs Melissa Angela G. VelardePartner
Leland R. Villadolid, Jr. photoMr Leland R. Villadolid, Jr.Senior Partner Arbitration and Mediation | Environment and Natural Resources | Internet,…
Ruby Rose J. Yusi photoMs Ruby Rose J. YusiSenior Partner Investment, Mergers and Acquisitions | Public Bidding and Procurement |…
Number of lawyers at this office : 175
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