Aldana, Sarmiento and Company


Our Partners

We are lean and flat so each of us has an important role in the company.  We are a small team of less than five hardworking people.   While we have different professional backgrounds, our objective remains the same - to deliver quality work.

Our mentality is to roll up our sleeves and get down to work from day one.   We always come prepared.   We learn from each other as much as learn from our clients and peers.  Ideas are challenged and always get challenged every step of the way.   There's no substitute for knowledge.  As close as we can get the needed experience, we also dwell on research and experiments.  

Here are the partners of ASCPA:


Rodel Augusto G. Sarmiento
Managing Partner
Email: [email protected]
Del has more than 13 years of accounting experience in the industry of manufacturing, audit, education, consulting and non-profit organization.   He started his career in audit as a Junior Auditor of Diaz Murillo Dalupan and Co., CPAs (DMD) - Cebu Branch on October 1995. He was chosen as one of the finalist for the Most Promising Junior Auditor.   After December 1997, he joined several local and multinational companies here and abroad.

Rodel graduated Cum Laude from the University of San Jose-Recoletos (USJ-R) with the Bachelor's degree in Accounting in 1994.  He was honored by the Cebu City Government and Jaycees as one of the 1993 outstanding Cebuano youth leaders.   He received the Departmental Student Leadership and Outstanding Commerce Graduate awards from USJR and the NF-JPIA Visayas Convention Leadership Award from SGV and Co. in 1994.

Rodel passed the CPA board examination on May 1998.   He earned his MBA degree from Ateneo Graduate School of Business in 2004 and completed his Master in Management Accounting program from Maharishi University of Management (Iowa, USA) in January 2011.   On December 16, 2013, Rodel earned his certification as Certified Internal Auditor from the Institute of Internal Auditors.

He was a faculty member of the Department of Accountancy of San Sebastian College-Recoletos, Lyceum of the Philippines and Southwestern University.





Nataniela Aldana-Sarmiento
Partner - Audit and Assurance
Email: [email protected]
Ella has over 17 years of accounting experience in the industry of insurance, financing, non-government organizations, real estate, schools, travel agency and manufacturing. Her audit experience can be traced back in 1992 when she worked as a financial auditor of Diaz Murillo Dalupan and Co., CPAs.   She worked with the NGOs and private companies and came back to DMD as Audit Manager in 2006.

She started her individual practice in 2007 and became a resident consultant of some non-profit organizations.  She conducts financial management to different cooperatives to help the accounting officers and staff manage their daily accounting activities.  

Ella graduated from the University of the East (Kalookan) with the Bachelor's degree in Accounting in 1993.  She passed the CPA board examination on October 1993.  She is currently earning her Master in Business Administration at the University of Santo Tomas.