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      Heracle (“Hera”) is an experienced Audit Director with over 14 years across Australia, Philippines, and Papua New Guinea, specializing in external audit and regulatory assurance for financial institutions and not-for-profit entities. Hera leads audits for banks, superannuation funds, mutual banks, and not-for-profit entities, delivering pragmatic, quality-first outcomes that strengthen governance and stakeholder confidence.

      Hera brings deep technical expertise from her time in KPMG’s Department of Professional Practice, where she helped implement global audit methodologies and quality control frameworks (ISQM 1) and provided pre-issuance reviews of Key Audit Matters. This experience ensures clients benefit from internationally recognized standards, robust risk management, and consistent audit quality across complex engagements. Hera also has extensive experience in assurance engagements for service organizations under ASAE 3402 and GS 007, providing confidence over outsourced processes and controls.

      1. Areas of expertise
        • Statutory financial statement audits

        • Regulatory and compliance audits 

        • ISQM 1 control design and implementation

        • New accounting standard implementation

        • Technical accounting advice and training facilitation

        • Agreed upon procedures and other assurance services

        • Service organisations

      2. Education & qualification
        • Bachelor of Science in Accounting, Saint Louis University (Philippines)

        • Bachelor of Science in Management Accounting, Saint Louis University (Philippines)

      3. Accreditations
        • Member, Certified Practising Accountants, Papua New Guinea (CPA PNG)

        • Member, Philippine Institute of Certified Public Accountants (PICPA)

        • Provisional Member, Chartered Accountants Australia and New Zealand (CA ANZ)

        • Associate Member, CPA Australia