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Tuesday, November 10, 2026

Defense witness was partner at accounting firm for VP Sara business assets

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A witness for the defense in the impeachment trial of Vice President Sara Duterte on Tuesday was a partner at the accounting firm for companies that are declared assets of Duterte and her husband, Manases Carpio.

Private prosecutor Mae Divinagracia said that Davao City Accountant Vengeline Bahan used to be a partner at Ampil, Elises, Ciudadano & Co., CPAs, citing that her signature as partner is reflected in the firm’s Securities and Exchange Commission (SEC) records, including the 2003 Articles of Partnership.

Divinangracia asked Bahan to confirm her signature as one of the firm’s partners based on SEC records, but Bahan could not give an answer.

"Pirma niyo ho yan, tama ba? Hindi niyo rin po ba makikilala ang inyong pirma?, Ms. Bahan, Divinagracia said.

(Can you confirm that this is your signature? Can you not recognize your signature?)

Bahan was still not giving any answer at this point and kept on flipping pages of the documents.

Senate impeachment court presiding officer Francis Escudero cautioned Bahan against flipping pages, saying there is only one signature page.

Divinagracia responded by saying “We would just like to put it on record that this witness seems to refuse to answer or is hesitating to answer the question.”

Escudero then pressed Bahan to answer by asking if she is unfamiliar with the document.

Bahan answered in the affirmative.

When Divinagracia asked Bahan to confirm if Ampil, Elises, Ciudadano & Co., CPAs is the same accounting firm of GenCorp. Industries Inc., Metro City Chow Foods Corporation, Times Square B, City Hall King Chow, Chinese Gen B, Carpio Lawyers, Davao New Royal Taipan and Great Jolly Times Food Corporation as stated in these firms’ General Information Sheet (GIS) submitted to the SEC, Bahan said she could not recall such involvement of her former firm.

"You can refer to the General Information Sheets (GIS) to help you out,” Divinagracia said.

Defense counsel Lindon Bacquel objected to the question, but this was overruled by Escudero.

Bahan responded, “Hindi ko po ma-remember.” (I cannot recall.)

Bahan, however, confirmed that Ampil, Elises, Ciudadano & Co., CPAs original Articles of Partnership dated 2003 and amended Articles of Partnership in 2015, there is only one SEC registration number for the said firm.

“Pareho po [ang SEC registration] number,” Bahan said.

Escudero then asked Bahan if she ever served as external accountant of Ampil, Elises, Ciudadano & Co., CPAs, to which Bahan replied, “Hindi ko po ma-remember your honor, sa tagal na po.”

(I cannot remember, your honor. It has been too long.)

Bahan, however, confirmed that she was a partner of the accounting firm Ampil, Elises, Ciudadano & Co., CPAs and left the firm in 2015 when she was confronted by the same documents, including her affidavit of withdrawal as firm’s partner in 2015, by Senator-judge Joel Villanueva.

Villanueva read a portion of Bahan’s affidavit which read “I resigned in the partnership effective August 1, 2015 due to personal reasons."

“Sigurado po ako ito ang pirma niyo dahil ito ang nasa official record,” Villanueva said.

“Para sabihin niyo na hindi niyo maalala, mahirap ho kami makumbinsi sa ganun. You are not contesting this [affidavit of withdrawal]?,” Villanueva added.

Bahan answered in the affirmative. — BM, GMA News

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