Mary Elaine S. Barlolong, Certified Forensic Accountant (CRFA), exemplifies the rare intersection of accounting precision and legal insight. Her CRFA credential stands as a testament to advanced expertise in detecting financial irregularities, analyzing complex records, and ensuring that financial truths withstand legal scrutiny. It represents not just technical mastery, but also an unwavering commitment to ethical practice and justice in the realm of financial investigation.

Her certification is anchored on an impressive academic and professional background. As a Juris Doctor and recent Bar Examination candidate, she has cultivated a deep understanding of legal processes and evidentiary standards—skills that strengthen her work as a forensic accountant. Complementing her legal education is her accreditation as a BIR-accredited Tax Practitioner, which reflects her rigorous grasp of tax compliance and regulatory frameworks.

Additionally, her credentials as a Certified Bookkeeper and Registered Cost Accountant reinforce her ability to approach financial analysis from both macro and micro perspectives. Together, these qualifications enable her to operate seamlessly at the crossroads of accounting, taxation, and law, serving clients with precision and integrity.

Her Inspiration to Pursue the ICFA® Designation

“I was motivated to pursue certification with the Institute of Certified Forensic Accountants (ICFA®) as part of my ongoing commitment to better serve my clients. Since starting law school and registering MESB Bookkeeping Services, I wanted to update and deepen my expertise, especially after my last certification exam in 2018.

Many lawyer friends and mentors also encouraged me to pursue forensic accounting, noting that there are few, if any, fraud auditors in Ilocos Sur. Joining the ICFA® program felt like a natural step to expand the services I could offer to my community.”

Overcoming Challenges During the Certification Journey

“The most challenging part of preparing for the ICFA® certification was meeting the rigorous requirements of the program, including intensive lectures and complex fraud case activities. I took the program in 2021 during the pandemic while I was in my second year of law school, and our small bookkeeping firm was only a year old. Many of my co-participants were working with big-name clients, industries, and government agencies in Manila, while I was a struggling bookkeeper in Ilocos Sur. Balancing these demands alongside the program’s strict requirements required careful time management, perseverance, and dedication.”

How the ICFA® Enhanced Her Professional Credibility

“After completing my Juris Doctor, earning the ICFA® designation significantly enhanced my professional credibility. I was accepted as a paralegal in a law office, where I was entrusted with preparing detailed reports used as key attachments in legal cases. While opportunities to apply forensic accounting skills in Ilocos Sur are limited, working as a paralegal has allowed me to utilize and develop those skills in a legal context, adding valuable experience and expanding my professional scope.”

Applying Forensic Accounting to Legal and Investigative Work

“Given the limited opportunities to apply forensic accounting in Ilocos Sur, my ICFA® certification has been especially valuable in complementing my work as a paralegal. It has helped me sharpen my ability to spot financial red flags and analyze reports more critically, which supports legal investigations and case preparations. This combination allows me to contribute more effectively to uncovering potential fraud, even in a setting where direct forensic accounting exposure is limited.”

Her Advice to Aspiring Forensic Accountants

“For those considering forensic accounting, focus first on mastering the basics and commit to continuous learning. While it may require an investment of time and resources, this dedication is an investment in your professional growth and future success. Staying relevant in this evolving field will open doors to more clients and opportunities, making the effort well worth it.”

For Mary Elaine S. Barlolong, becoming a Certified Forensic Accountant is not just a professional milestone—it is a mission. Her story illustrates how accounting, law, and ethics converge to uphold transparency, accountability, and truth. Through her practice, she continues to prove that in the pursuit of financial integrity, both precision and purpose must always go hand in hand.