Duterte impeachment trial: Who is forensic financial analyst Alexander Cabrera

MANILA — The prosecution panel in the impeachment trial of Vice President Sara Duterte presented Friday forensic financial analyst Alexander Cabrera as one of its witnesses.

Cabrera was called to the witness stand as an expert witness to examine and explain the financial records of Duterte and her husband, lawyer Manases Carpio.

His testimony relates to Article II of the Articles of Impeachment, which alleges that Duterte amassed unexplained wealth, failed to fully disclose her assets, and failed to divest herself of business interests while in office.

Cabrera is a certified public accountant (CPA) and lawyer with more than 30 years of professional experience, based on his testimony before the Senate impeachment court, during which he outlined his credentials and qualifications.

His areas of specialization include mergers and acquisitions, taxation, and forensic and fraud auditing.

Forensic auditing involves examining various documents to “find out the truth,” Cabrera explained. It is often used in court proceedings and by investors to identify potential irregularities in companies they are considering investing in, he said.

After graduating from Our Lady of Peace School in Antipolo, Rizal, Cabrera pursued his studies at the Philippine School of Business Administration in Quezon City. He took his oath as a CPA in 1988.

Cabrera began his career as a staff auditor at Joaquin Cunanan & Co., now known as Isla Lipana & Co., an audit, accounting, and business advisory firm. He remained with the firm until his retirement in 2025, retiring as a chairman emeritus.

Isla Lipana & Co. is also known as PwC as it is the local partner of PwC (PricewaterhouseCoopers), an international professional services network.

While working, Cabrera also pursued a law degree at Ateneo Law School, earning his Juris Doctor in 1994 before taking and passing the bar examination.

As he rose through the corporate ranks, Cabrera underwent management training at Harvard Business School and studied at the Wharton School.

Cabrera has participated in legislative hearings, mostly related to proposed measures on tax, mining and other industries.

Cabrera is involved in education advocacy through his work with Philippine Business for Education and as a member of the Standing Committee on Higher Education of the Second Congressional Commission on Education (EDCOM II), which was established to address the country’s so-called “learning crisis.”

He is a member of the Archdiocese of Manila’s finance board, helping the archdiocese oversee its fiscal operations.

He is also chairman of the Justice Reform Initiative and the Armed Forces of the Philippines Multisectoral Governance Committee, chairman of the Justice Reform Initiative, and former chairman of Integrity Initiative.

Cabrera has been involved in tourism initiatives, including a joint project with the Department of Tourism that promoted cities in the Visayas and Mindanao as “investment hotspots.” Among these was Davao City, the political bailiwick of the Duterte family, where Sara Duterte previously served as mayor.

Cabrera said he helped the Davao City government amend its investment code.

He also helped the Department of Trade and Industry develop the implementing guidelines for the Tatak Pinoy Act through focus group discussions.

Cabrera was also a columnist for The Philippine Star for nine years.