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Ronald C. Almera

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Managing partner



Ronald has over 20 years of audit experience. He joined our Cambodia practice in May 2013 from Vietnam where he spent 7 years auditing multinational companies across multiple industries working for a Big 4 audit firm. Prior to Vietnam, Ronald worked in the Philippines. He has been involved in servicing Clients in a wide range of industries including manufacturing, oil and gas, consumer products, not-for-profit organisations, real estate and professional services. His work has included financial audits, financial and tax due diligence, reviews of financial statements, performance of agreed-upon procedures, compilation audits and outsourced services. Ronald has also been involved in capacity building engagements by providing technical training on accounting, auditing standards, audit methodology and tools for NGOs and multinational Clients. He plays a critical role in supporting our practice by reviewing international standard technical reports for all of our Clients, leading discussions on Corporate Governance best practices, and performing quality reviews on all audit files.


  • Member of the Philippine Institute of CPAs (PICPA)
  • Member of Vietnam Association of CPAs (VACPA)
  • Active member of Kampuchea Institute of Certified Public Accountants and Auditors (KICPAA)
  • Board member of British Chamber of Commerce in Cambodia


  • BSC-Major in Accounting at De La Salle University, Manila, Philippines
  • Cambodian Taxation (in progress)
  • Certified Public Accountant in Cambodia, Philippines, Vietnam and Australia