Michelle Clavel

CPA with experience in audit, financial analysis, internal controls testing, and business process documentation across local and international engagements. Experienced collaborating with cross-border teams and supporting financial reporting, with strong analytical, problem-solving, and communication skills.

FP&A Analyst – Independent Contractor at Appficiency Inc. (2026-07 – Present)

• Prepared and maintained financial forecasting and budgeting models for multiple business units.
• Prepared monthly financial statements and management reports for internal reporting and decision-making.
• Performed variance analysis by comparing actual results against budgets and forecasts, analyzing significant variances to support management reporting.

Audit Associate at Deloitte Philippines (Navarro Amper & Co.) (2025-09 – 2026-06)

• Analyzed balance sheet and income statement accounts by performing audit procedures across local and international clients, supporting well‑founded audit conclusions and accurate financial reporting.
• Provided cross‑border audit support as a staff loan to Deloitte UK, directly reporting to UK engagement team and meeting reporting deadlines.
• Documented end‐to‐end business processes and conducted internal controls testing, assessing the design and operating effectiveness of related controls.

Emerge Camp Intern at Punongbayan and Araullo Grant Thornton (2024-09 – 2024-11)

• Vouched invoices to ensure completeness and accuracy in support of a tax refund case and received training sessions and simulation cases under the Tax Department.
• Supported audit associates in performing basic audit procedures, including vouching of documents.
• Completed basic Xero training with the Business Process Solutions team.

Accounting Intern at Fujifilm Philippines Inc. (2022-06 – 2022-08)

• Verified accuracy of invoices and supporting documents for completeness and compliance with company procedures prior to posting transactions.
• Posted journal entries and processed accounts payable transactions using SAP.

Bachelor of Science in Business Administration and Accountancy – University of the Philippines – Diliman (2025-01)