Gerald Pua Bancud, CrFA®, is a distinguished accounting professional whose expertise is formally recognized by his certification as a Certified Forensic Accountant. This credential underscores his specialized proficiency in fraud investigation, litigation support, and financial dispute resolution, adding a critical investigative dimension to his practice.
His forensic accounting skills are integral to his role as the Founder and Managing Partner of B&B CPAs Tax and Accounting Solutions, where he provides comprehensive audit, advisory, and investigative services.
His professional stature is built upon a strong foundation as a Certified Public Accountant and is further distinguished by his achievement as a top performer nationwide in the Certified Tax Technician examination. With experience from a senior audit role at a leading firm and international finance operations, Gerald possesses a deep understanding of both compliance and strategic financial management.
He actively applies his CrFA® expertise alongside his tax specialization to serve cooperatives and export companies, ensuring accurate financial reporting, robust internal controls, and strategic advisory tailored to complex regulatory environments.
His Motivation to Pursue ICFA Certification
“I knew I had the capability and the drive to deepen my expertise, especially after handling multiple fraud-related engagements. Pursuing the ICFA® certification was my way of formalizing and strengthening the knowledge I had already been applying in practice. I wanted to challenge myself, validate my skills against global standards, and gain a structured understanding of forensic methodologies.
The certification also represented a commitment—to myself and to the profession—that I will continue to grow as a forensic practitioner who upholds competence, ethics, and analytical excellence.”
The Biggest Challenge in Preparing
“The most challenging part was balancing preparation with my responsibilities as a practitioner and firm leader. Forensic accounting requires both theoretical insight and practical application, so the volume of concepts—investigative techniques, legal considerations, digital forensics, and fraud schemes—demanded focused study.
I overcame this by establishing a disciplined routine:
- dedicating specific hours for reading and case analysis,
- applying concepts directly to ongoing engagements, and
- seeking discussions with other professionals to broaden my perspective.
It was a demanding process, but the challenge improved my analytical discipline and made the certification even more meaningful.”
How the Credential Boosted Credibility and Opportunities
“Earning the designation allowed me to confidently say that I’m not only experienced in external audit but am also equipped to deliver highly detailed, evidence-based fraud engagements. It strengthened my credibility with clients, lawyers, and regulators who now view me not just as an accountant, but as a specialist capable of uncovering irregularities and presenting findings that withstand scrutiny.
The credential opened opportunities for:
- more complex forensic audits,
- litigation support work,
- fraud investigations involving higher-value disputes, and
- advisory roles for strengthening internal controls.
In short, it elevated both the scope and trust associated with my practice.”
How Certification Strengthened His Fraud Work
“By applying what I learned through the ICFA® program, I now approach investigations with a more structured, methodical, and legally anchored framework. The certification reinforced modern techniques for fraud detection, interviewing, data tracing, and evidence evaluation—tools that allow me to uncover issues faster and more accurately.
It also helped me:
- strengthen prevention strategies for clients,
- design stronger internal controls,
- recognize behavioral red flags earlier, and
- communicate findings with more clarity and authority.
Overall, the certification enhanced both the effectiveness of my investigations and the quality of my recommendations for preventing future incidents.”
His Message to Future Forensic Accountants
“If you believe you have the curiosity, discipline, and integrity required—go for it. Forensic accounting is a field where your analytical mindset, courage, and ethical foundation truly matter. It’s demanding, yes, but also incredibly fulfilling because you help protect organizations, uncover the truth, and uphold accountability.
My advice:
- build your fundamentals,
- cultivate skepticism,
- keep learning, and
- pursue certifications like the CrFA when you’re ready.
Forensics is not just a career pathway—it’s a commitment to serve with honesty, technical excellence, and a strong sense of purpose.”
